Department of COMMERCE NCR

Syllabus for
Bachelor of Commerce (Accountancy and Auditing)
Academic Year  (2023)

 
1 Semester - 2023 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COA001-1N FUNDAMENTALS OF STATISTICS & LOGICAL REASONING Bridge Courses 5 0 0
COA101-1N FUNDAMENTALS OF ACCOUNTING Core Courses 4 4 100
COA102-1N BUSINESS ECONOMICS Core Courses 4 4 100
COA103-1N BUSINESS MATHEMATICS & STATISTICS Core Courses 4 4 100
COA141-1N FOUNDATIONS AND PRACTICE OF LAW Multidisciplinary Courses 3 3 100
COA161-1N PROFESSIONAL COMMUNICATION Skill Enhancement Courses 3 3 100
ENG181-1 ENGLISH Ability Enhancement Compulsory Courses 2 2 50
FRE181-1 FRENCH Ability Enhancement Compulsory Courses 2 2 50
HIN182-1 HINDI Ability Enhancement Compulsory Courses 2 02 50
2 Semester - 2023 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COA104-2N FINANCIAL MANAGEMENT Major Core Courses-I 4 4 100
COA105-2N INCOME TAX Major Core Courses-I 4 4 100
COA162-2N ENTERPRISE INFORMATION SYSTEMS Skill Enhancement Courses 3 3 100
COA201-2N FINANCIAL ACCOUNTING Major Core Courses-I 4 4 100
COA241-2N LEGAL & REGULATORY ENVIRONMENT Interdisciplinary Elective Courses 3 3 100
ENG181-2 ENGLISH Ability Enhancement Compulsory Courses 3 2 100
FRE281-2 FRENCH Ability Enhancement Compulsory Courses 2 2 50
HIN282-2 HINDI Ability Enhancement Compulsory Courses 2 02 50
      

    

Department Overview:

 

The School of Commerce, Finance, and Accountancy at CHRIST Delhi NCR is a vibrant community of faculty and students who believes in developing global competencies in students through quality education, research, and continuous innovation. The School provides a proficient environment to nurture commerce professionals with a high level of knowledge and competence to contribute to society with commitment and integrity effectively. The School offers various UG and PG programs to develop the students into responsible global citizens and leaders in economic, environmental, social, and cultural sustainability and well-being. The School takes pride in collaborating with globally eminent professional bodies such as ACCA, CISI (UK), IMA (USA), CIMA (UK), learning partners including GlobalFTI, EduEdge Pro and industry associations like Grant Thornton and Equity Levers in rendering professional value addition programs.

Mission Statement:

Vision: To be a center of excellence in the realm of Commerce and Management, developing and nurturing global competencies in students through quality education, research and continuous innovation

Mission: To nurture commerce professionals who possess a high level of knowledge and competence to effectively contribute to society with commitment and integrity.

 

Objectives:  

  1. To enable the students, apply functional Knowledge, Skills and Attitude (KSA) while solving critical business problems;

  2. To train the students, work in diversity and contemporary global business environment with socially responsible behavior and moral ethos;

  3. To enhance entrepreneurial capabilities;

  4. To enhance employability throu

Introduction to Program:

In the contemporary world, there is a growing demand for professionals with specific skills in accounting, audit and taxation. There are enormous employment opportunities for such professionals in the Banking, Financial Services, and Insurance (BFSI) Sector worldwide. Consequently, the academic programs which fulfill this need provide a career edge. 

B.Com (Accountancy and Auditing) is a three-year graduate level course that caters appropriately to this cause. The course focuses exclusively on imparting quality education in accounting, auditing and taxation. It is closely modeled along the lines of the Chartered Accountancy program wherein the core curriculum of Foundation and Intermediate Levels of the Chartered Accountancy program are extensively covered. In addition, comprehensive academic support is provided to facilitate the students to qualify the Chartered Accountancy and similar professional examinations on a timely basis. Furthermore, the course has been designed specifically to comply with Chartered Accountancy’s training requirements in a seamless manner. Christ University has been providing such education which has enabled many students to qualify for professional examinations and excel in their careers.

 

The high value academics and training provided under this course enhance the employment potential of the candidates as it prepares them suitably to be employed in Accounting & Consulting Organizations or establish themselves as independent professionals.

Program Objective:

Programme Outcome/Programme Learning Goals/Programme Learning Outcome:

PO1: Attain proficiency in the areas of Accountancy & Financial Reporting.

PO2: Gain a profound understanding of Concepts and Standards of Auditing and issues related to corporate governance.

PO3: Acquire sound knowledge of Taxation laws and their application.

PO4: Demonstrate competencies in the analysis and interpretation of the accounting and financial information with a view to facilitate decision making.

PO5: Examine issues related to compliance with relevant laws and regulations.

PO6: Articulate strategic financial factors and examine their organization wide implications.

PO7: Employ IT Tools to appraise accounting and financial issues.

PO8: Engage in Service Learning and contribute towards the societal welfare.

Programme Specific Outcome:

PSO1: NA

Programme Educational Objective:

PEO1: test
Assesment Pattern

Continuous Internal Assessment (CIA)

CIA I and III

Written Reports (Individual or Group) on topics assigned by the Faculty which are evaluated upon submissions. Topics based Presentations, Viva-Voce Examinations, Multiple Choice Question based Test, Quiz etc. designed by the respective faculty and conducted during the class hours. 

CIA II - Mid Semester Examination (MSE)

Mid Semester Examination is a part of part of Internal Assessment. Marks of MSE are scaled down to 25% in the overall evaluation. The question paper pattern of MSE is as under:

 

 

Section

Type

Marks

A

Conceptual – Very Short Answer questions

5 x 2 = 10

B

Descriptive – Short Answer Questions

4 x 5 = 20

C

Analytical/ Essay Type Questions

2 x10 =20

 
Question Paper Pattern for the End Semester Examination (ESE)

Question Paper of ESE is of 100 Marks however it is scaled down to 50% in the overall evaluation The question paper pattern for the End Semester Examination is as follows:

 

Section

Type

Marks

A

Conceptual  – Short Answer questions

5 x 5 =  25

B

Descriptive Questions

4 x10 = 40

C

Analytical/ Essay Type Question

1 x15 = 15

D

Case Study

1x20 =  20

Examination And Assesments

Students are subjected to evaluation in respect of each subject on the basis of continuous internal assessments and written examinations. Each subject carries a maximum of 100 marks which are apportioned as under:

 

CIA I

CIA II (Mid Sem)

CIA III

ESE

Attendance

Total 

10%

25%

10%

50%

5%

100%

Written Examination comprises of:

 

  • Mid Semester Examination  - 50 marks (2 hours duration)

  • End Semester Examination  - 100 marks (3 hours duration)

COA001-1N - FUNDAMENTALS OF STATISTICS & LOGICAL REASONING (2023 Batch)

Total Teaching Hours for Semester:15
No of Lecture Hours/Week:5
Max Marks:0
Credits:0

Course Objectives/Course Description

 

This Bridge course aims to familiarize students with comprehensive understanding of the fundamental concepts of Statistics and Logical Reasoning. The course introduces students to the basic terms and concepts, measures of central tendency, theoretical distributions, correlation and regression. Topics related to Logical Reasoning such as Number Series, Direction Test are also included.

Objective of this course is to provide the practical knowledge to the students so that they will be able to apply various statistical measures and tests. Apart from this skills related to Logical Reasoning are aimed to be imparted.

Learning Outcome

CO1: Understand and apply fundamental statistical concepts and tests.

CO2: Demonstrate problem solving abilities by applying approaches based on Logical Reasoning.

Unit-1
Teaching Hours:3
Statistical Description of Data and Representation
 

Statistical Representation of Data, Diagrammatic representation of data, Frequency distribution, Graphical representation of Frequency Distribution – Histogram, Frequency Polygon, Ogive, Pie-chart

Unit-2
Teaching Hours:3
Measures of Central Tendency and Dispersion
 

Mean Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Co-efficient of Variation, Coefficient of Quartile Deviation.

Unit-3
Teaching Hours:2
Theoretical Distributions
 

Binomial Distribution, Poisson distribution – Basic application and Normal Distribution – Basic applications.

Unit-4
Teaching Hours:4
Correlation and Regression
 

Correlation and Regression: Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank Correlation, Probable Error and Probable limits. Regression lines, Regression equations, Regression coefficients.

Unit-5
Teaching Hours:3
Basics of Logical Reasoning
 

Number series, Coding and Decoding and odd man out Direction Tests.

Text Books And Reference Books:

1.      Arora, P.N. & Arora, S. Statistics for CA Foundation, 6th Edn. S. Chand & Co., New Delhi.

2.      Tulsian, P.C. & Tulsian, Bharat Business Mathematics, Logical Reasoning and Statistics, 2019 Edn, McGraw Hill.

3.      Study Material of CA Foundation issued by Institute of Chartered Accountants of India, New Dehi.

Essential Reading / Recommended Reading

Agarwal, Raj Business Mathematics, Logical Reasoning & Statistics, studyathome.org

Evaluation Pattern

At the conclusion of the course, students will undergo an evaluation process. This will involve a 45-minute multiple-choice question (MCQ) test, administered during the final class session. The test will be graded on a scale of 30 marks and will consist of 30 MCQs, each question carrying a weightage of 1 mark.

COA101-1N - FUNDAMENTALS OF ACCOUNTING (2023 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

CourseDescription

The Principles and Practices of Accounting course is designed to provide students with a comprehensive understanding of the fundamental concepts, principles, and practices of accounting. The course introduces students to the basic accounting process, including recording, classifying, and summarizing financial transactions. Students will learn about the different types of financial statements, and how to analyze and interpret these statements. The course will also cover various accounting principles and practices. Upon completion of this course, students will have a solid foundation in the principles and practices of accounting and will be able to analyze and interpret financial information to make informed business decisions.

Learning Outcome

CO1: Remembering the fundamental accounting concepts, principles, and conventions

CO2: Demonstrate knowledge of the accounting cycle, including journal entries, adjusting entries, and closing entries

CO3: Apply Inventory valuation and Depreciation Techniques/Methods for the preparation of financial statemen

CO4: Analyze the accounting transactions and prepare annual financial statements for a sole proprietorship business.

CO5: Evaluate the accounting transactions and prepare annual financial statements for and Not-for-Profit Organization

Unit-1
Teaching Hours:20
Overview of Accounting Framework, Principles and Procedure
 

Theoretical Framework: Meaning and Scope of accounting, Accounting Concepts, Principles and Conventions, Accounting terminology – Glossary, Capital and revenue expenditure, Capital and revenue receipts, Contingent assets and contingent liabilities, Accounting Policies, Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates, Accounting Standards – Concepts and Objectives, Indian Accounting Standards – Concepts and Objectives. Basic accounting procedure: journal entries, ledgers, subsidiary books, cash book, capital and revenue expenditure/receipts, rectification of errors, trial balance, bank reconciliation statement(overview)

Unit-2
Teaching Hours:12
: Inventory Valuation and Depreciation Method
 

Cost of Inventory, Net Realizable value (NRV), Basis and Techniques of Inventory valuation and record keeping. Concept of Depreciation, Methods of computation and accounting treatment of depreciation, Change in depreciation methods.

Unit-3
Teaching Hours:25
Accounting for special transactions
 

Bills of exchange and promissory notes: Meaning of Bills of Exchange and Promissory Notes and their Accounting Treatment; Accommodation bills. (8 hrs) Sale of goods on approval or return basis: Meaning of goods sent on approval or return basis and accounting treatment.(4 hrs) Consignments: Meaning and Features of consignment business, Difference between sale and consignment, accounting treatments for consignment transactions and events in the books of consignor and consignee.(8 hours) Average due Date: Meaning, Calculation of average due date in various situations. Account Current: Meaning of Account Current, Methods of preparing Account Curren

Unit-4
Teaching Hours:10
: Preparation of financial statements for sole proprietors
 

Preparation of Statement of Profit and Loss and Balance Sheet for Manufacturing and Non-manufacturing entities: structure, contents; problems based on trial balance and adjustments.

Unit-5
Teaching Hours:8
Financial Statements of Not-for-Profit Organizations
 

Significance of Receipt and Payment Account, Income and Expenditure Account and Balance Sheet, Difference between Profit and Loss Account and Income and Expenditure Account. Preparation of Receipt and Payment Account, Income and Expenditure Account and Balance Sheet.

Text Books And Reference Books:

1. Saxena, Vishal (2019) Principal and Practices of Accounting, Bharat Law House, Delhi.

2. Gupta R. L. & Gupta V K (2019), Principal and Practices of Accounting, Sultan Chand & Sons, New Delhi.

3. Maheswari S. N. & Maheswari S. K. (2019). Financial Accounting, Vikas Pub. House , New Delhi

Essential Reading / Recommended Reading

1. Sharma D.G. & Agarwal S.K. (2019), Principal and Practices of Accounting, Taxmann Publications Private Limited, New Delhi.

2. Arulanandam M.A. & Raman K. S. (2019). Adv. Accountancy, Himalaya Pub. House, Mumbai

Evaluation Pattern

Assessmentoutline:

 

 

 

Componentsof assessment

Components

CIAI

CIAII

CIAIII

ATTENDANCE

ESE

Marks/Percentage

10%

25% Mid term

10%

5%

50%

 

COA102-1N - BUSINESS ECONOMICS (2023 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

The managerial economics is a major area of economic analysis in terms of theoretical, empirical as well as policy-making issues. The modules incorporated in this paper deal with the nature and scope of economics, the theory of consumer behavior, analysis of production function and equilibrium of a producer, the price formation indifferent markets structures and the equilibrium of a firm and industry.  This course is designed to familiarize students with the basic concepts, theories and models of economics which are relevant to business. The course will help the students to solve and critically analyze a real life economic/management/societal problem in a logical and systematic way.

Learning Outcome

CO1: To reflect upon various economic theories and their application in real economic life.

CO2: To identify the concepts of national income and related aggregates.

CO3: To understand the role of prices in allocating scarce resources in market economies and explain the consequences of government policies in the form of price controls.

CO4: To interpret the concept of money creation by central bank

CO5: To examine the factors affecting demand and supply.

CO6: To develop the conceptual, analytical, and problem-solving methods to solve economic issues.

Unit-1
Teaching Hours:5
Nature and Scope of Managerial Economics
 

Definition, Scope, Nature, Basic Economic Problems, Role of Price Mechanism, Classification of Economy

Unit-2
Teaching Hours:15
Theory of Demand and Supply
 

Theory of Consumer Behavior; Marginal Utility Analysis, Indifference Curve Analysis, Consumer Surplus, Theory of Demand; Law of Demand, Demand Schedule, and Demand Curve; Expansion and Contraction of Demand, Increase and Decrease in Demand, Determinants of Law of Demand, Elasticity of Demand; Price, Income, Cross and Advertisement, Demand Forecasting.

 

Theory of Supply; Determinants of Supply, Law of Supply, Supply Schedule, and Supply Curve; Expansion and Contraction of Supply, Increase and Decrease in Supply, Elasticity of supply.                                                    

 

Unit-3
Teaching Hours:10
Theory of Production and Cost
 

Concept of Production; Meaning and Factors of production, Production Function, Laws of Production; The Law of Variable proportions and Laws of Returns to Scale; Economies and Diseconomies of Scale, Producer’s equilibrium

Concepts of Costs; Short-run and long-run costs, Average and marginal costs, Total, fixed and variable costs.

Unit-4
Teaching Hours:15
Price determination in different Markets& Business Cycle
 

Various forms of markets; Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly, Price determination in these markets, Business Cycles; Meaning, Phases, Features, causes behind these Cycles, Relevance in Business Decision Making

Unit-5
Teaching Hours:8
Measuring Nation?s Income and related Aggregates
 

Introduction of macroeconomics, Economy’s Income and Expenditure, Measurement of GDP, Components of GDP, The GDP Deflator, Gross National Product (GNP), Net National Product (NNP), Gross Domestic Product (GDP) and Net Domestic Product (NDP) - at market price, at factor cost; Real and Nominal GDP, GDP, and welfare

Unit-6
Teaching Hours:7
Money and Banking
 

Money – meaning and functions, Money creation by the commercial banking system. Central bank and its functions, Qualitative and Quantitative Monetary Policy; Control of Credit through Bank Rate, CRR, SLR, Repo Rate and Reverse Repo Rate, Open Market Operations, Margin requirement, Money Market, Capital Market and Fiscal Policy of Government

Text Books And Reference Books:

1.        Maheshwari, Yogesh (2019). Managerial Economics, New Delhi: PHI Learning Pvt. Ltd.

2.       N. Gregory Mankiw (2019), Principles of Macroeconomics, 7th Edition, Cengage Learning India

3.       Alex M. Thomas (2021). Macroeconomics: An Introduction, Cambridge University Press, Cambridge, United Kingdom.

4.       Shyamal, R. (2021) Macroeconomic Policy Environment: An Analytical Guide for Managers, New Delhi: Tata McGraw Hill Education Pvt.Ltd.Saxena, Vishal (2019) Principal and 

Essential Reading / Recommended Reading

1.       Ramsfield, E. (2018). Micro Economics, New York: W.W Norton and company.

2.       Ray, N.C. (2019). An introduction to Microeconomics, Macmillan Company of India Ltd: New Delhi

3. Business Economics for CA Foundation by Institute of Chartered Accountants of India.

Evaluation Pattern

CIA I

CIA II (Mid Sem)

CIA III

ESE

Attendance

Total

10%

25%

10%

50%

5%

100%

COA103-1N - BUSINESS MATHEMATICS & STATISTICS (2023 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

Mathematical and Statistical skills and tools play a vital role in helping business leaders to understand key functions within and external to a company. This course provides basic knowledge of mathematical and statistical concepts and theories that will help students to increase their reasoning, analytical, decision-making and problem-solving skills. It also enables students to grasp the fundamentals of Statistics for interpreting business data.

Learning Outcome

CO1: Understand the basic mathematical operations which will be useful in solving any mathematical and statistical problems.

CO2: Learn the skill of data collection and descriptive analysis of data.

CO3: Perform measure of central tendency and dispersion of data.

CO4: Determine the statistical relation between two variables as well as to measure the impact of one variable on another variable.

CO5: Compute the likelihood of occurrence or non-occurrence of an event.

CO6: Apply theoretical probability distributions to solve real life problems.

Unit-1
Teaching Hours:8
Basic Mathematics
 

Ratio and Proportion, Indices, Exponents, Simultaneous linear equations up to three variables, Linear Inequalities

Unit-2
Teaching Hours:12
Descriptive Statistics
 

Meaning of statistics, collection of data – primary and secondary data, construction of table, frequency distribution, cumulative frequency distribution, statistical representation of data, diagrammatic representation of data, graphical representation of frequency distribution– Histogram, Frequency, Polygon, Ogive, and Pie-chart

Unit-3
Teaching Hours:16
Measures of Central tendency and Dispersion
 

Arithmetic Mean, Geometric Mean, Harmonic Mean, Range, Median, Mode, Mean Deviation, Quartiles and Quartile Deviation, Standard Deviation, Co-efficient of Variation, Co-efficient of Quartile Deviation.

Unit-4
Teaching Hours:10
Correlation and Regression
 

Introduction, scatter diagram, Karl Pearson’s coefficient of correlation, Spearman’s rank correlation, regression lines, regression equations, regression coefficients, coefficient of determination.

Unit-5
Teaching Hours:14
Probability and Theoretical Distributions
 

Basic terms of probability, independent and dependent events; mutually exclusive events, total and compound probability, additive and multiplicative rules of probability, theoretical distributions - Binomial Distribution, Poisson distribution and Normal Distribution.

Text Books And Reference Books:

1. Thakur, K. (2023). Business Mathematics, Logical Reasoning & Statistics. Taxmann.

2. Elhance, D. N. & Elhance, R. (2020). Business Mathematics and Statistics. Taxmann.

3. S .C. Gupta and V. K. Kapoor (2020). Fundamentals of Mathematical Statistics. Sultan Chand & Sons.

4. Das, N .G. & Das, J .K. (2017). Business Mathematics and Statistics, McGraw Hill.

5. Sharma, J. K. (2019). Business Statistics. Vikas Publishing.

Essential Reading / Recommended Reading

1. Gupta, S. P. (2019). Statistical Methods. Sultan Chand & Sons.

2. Chandrasekaran, N & Umaparvathi, M. (2015). Statistics for Management. PHI Learning Pvt. Ltd.

3. Bhardwaj, R. S. (2019). Business Mathematics & Statistics. Scholar Tech Press.

4. Vohra, N. D. (2021). Business Statistics: Text and Problems. McGraw Hill.

5. Foundation Level study material of Institute of Chartered Accountants of India (ICAI) and Institute of Cost Accountant of India (ICMAI).

Evaluation Pattern

Students are subjected to evaluation in respect of each subject on the basis of continuous internal assessments and written examinations. Each subject carries a maximum of 100 marks which are apportioned as under:

 

CIA I

CIA II (Mid Sem)

CIA III

ESE

Attendance

Total 

10%

25%

10%

50%

5%

100%

COA141-1N - FOUNDATIONS AND PRACTICE OF LAW (2023 Batch)

Total Teaching Hours for Semester:45
No of Lecture Hours/Week:3
Max Marks:100
Credits:3

Course Objectives/Course Description

 

The course provides working knowledge of the principal commercial laws applicable in India. It involves extensive coverage of law related to Contract which forms the basis of many other commercial laws. Besides this, Laws related to Sale of Goods, Partnerships and LLP are also included.

Learning Outcome

CO1: Compare between agreement and contract and state the features of a Valid Contract.

CO2: Interpret the legal provisions related to performance of contract and breach of contract.

CO3: Distinguish between sale and agreement to sell and also between condition and warranty

CO4: Interpret legal provisions regarding the concept of unpaid seller and state the rights of unpaid seller.

CO5: Discuss the meaning of Partnership and its characteristics and the law regarding its formation and its dissolution

CO6: Differentiate between a LLP and partnership and company

Unit-1
Teaching Hours:20
The Indian Contract Act, 1872
 

Contract – Meaning of Agreement & Contract, Classification of Contracts. Essential Elements of a Valid Contract. Offer and Acceptance, Free Consent , Capacity to Contract, Lawful Consideration, Lawful Object,

Void agreements. Wagering Agreements, Contingent Contracts, Quasi Contracts.

Unit-2
Teaching Hours:8
Performance & Breach of Contract
 

Performance of Contract, Discharge of a contract.  Breach of Contract and remedies against breach of contract.   

Unit-3
Teaching Hours:7
Sale of Goods Act, 1930
 

Contract of sale- Meaning, Difference between sale and agreement to sell.  Meaning of Goods, Types of Goods, Documents of Title to Goods.

Conditions and warranties, Unpaid seller - Meaning, rights of an unpaid seller against the goods and the buyer. Auction Sale

Unit-4
Teaching Hours:5
Indian Partnership Act, 1932
 

Partnership – Meaning and Characteristics, Rights & Duties of A Partner, Registration of Partnership Firms, Effects of Non-Registration.

Dissolution of Firm & Modes of Dissolution.

Unit-5
Teaching Hours:5
The Limited Liability Partnership Act, 2008
 

Limited Liability Partnership (LLP) - Meaning, Characteristics, Incorporation of LLP, Rights & Duties of Partners of LLP and Designated Partners. Differences between LLP and other Forms of organizations.

Text Books And Reference Books:
  1. P.C. Tulsian, Bharat Tulsian, Tushar Tulsian, Tulsian’s Business Laws(2023), S.Chand Publishing
  2. N. D. Kapoor, Elements of Mercantile Law (2020) Sultan Chand & Sons Publication.

Satish B. Mathur, Business Law (2017). McGraw Hill Education(India) Pvt. Ltd.

Essential Reading / Recommended Reading
  1. Dr. Avtar Singh, Business Law (2021).Lucknow: Eastern Book Company.
  2. M.C. Kuchhal, and Vivek Kuchhal, Business Law (2018), Vikas Publishing House

Business Law for CA Foundation by Institute of Chartered Accountants of India

Evaluation Pattern

CIA I

CIA II

CIA III

    CIA IV

Attendance

Total

20%

20%

25%

30%

05%

100%

COA161-1N - PROFESSIONAL COMMUNICATION (2023 Batch)

Total Teaching Hours for Semester:45
No of Lecture Hours/Week:3
Max Marks:100
Credits:3

Course Objectives/Course Description

 

Course Description: The course aims at imparting systematic understanding to students about the communication principles, concepts, and techniques which are essential for occupational purposes. The course will enhance the overall abilities of the students in terms of written and oral communication.

Learning Outcome

CO1: Use correct grammar while speaking and writing.

CO2: Create a well-organized, clear, concise and complete business document.

CO3: Articulate effective techniques for writing formal and informal reports and proposals.

CO4: Explain the components of effective resumes.

CO5: Demonstrate the ability of write correct and concise minutes of a meeting.

Unit-1
Teaching Hours:6
Communication
 

Types of Communication, Directions, Network, Process, Problems, Barriers in Communication, Interpersonal Skills, Listening Skills, Emotional Intelligence.

Unit-2
Teaching Hours:6
Building Effective Vocabulary
 

Introduction, Significance of improving vocabulary, Ways to  improve vocabulary, Root words, Synonyms and Antonyms, Words formed by using Prefixes, Words formed by using Suffixes, Phrasal verbs, Collocations, Idioms

Unit-3
Teaching Hours:4
Note Making
 

Introduction to Note Making ,Significance of Note Making , Detailed Format - Heading (Title) Sub-heading, Indentation, Points, Use of abbreviations, Summary. Content, Expression, Steps to Comprehend and summarize text

Unit-4
Teaching Hours:12
Writing Skills
 

Introduction to Basics of Writing-  Process of writing, Styles of Writing, Significance of writing skills for students , Writing Conventions, Characteristics of good writing, Do’s and Don’ts of good writing

 

Precis Writing – Concept, Features of good Précis writing,  Manner of Writing Precis, Do’s and Don’ts of Précis writing

Article Writing –  Description of Article, Essential elements of Article Writing, Detailed Format – Title, By-Writer’s Name, Body of Article  - Introduction, Main Idea - Support Idea, Conclusion.

Report Writing -  Essential elements of Report Writing,  Kinds of Reports, Reporting for a Meeting/Assembly, Reporting for a Newspaper Reporting for a Magazine , Detailed Format of Report -  Title, By-Writer’s Name, Place, Date, Body- What, When, Where, Who, How. Tips and Conventions of Report Writing

Unit-5
Teaching Hours:8
Formal Letters
 

Types of Formal LettersCirculars, Complaints, Memos, Promotional Content, Sales, Recovery/Remittances.

Format of Formal Letters- Date, Salutation, Subject, Body of the letter, First paragraph, Second paragraph, Complimentary Closure. Formal Mails -  Writing Effective Mails, Essential elements of Mails - Subject line, Formal Greetings, Target Audience (Reader), Clarity and Conciseness, Formal Closing , Proofreading, Feedback.  Tips and Conventions of Mails

Unit-6
Teaching Hours:4
Rรฉsumรฉ Writing
 

Essential Elements of Résumé - Name and contact details, Objective Summary, Academic Qualifications and Achievements, Co-curricular Achievements, Training Programs attended/completed, Strengths, Interests/Hobbies, Declaration, Signature. Résumé Writing Tips and Conventions

Unit-7
Teaching Hours:5
Meetings
 

MeetingsNotice, Agenda, Drafting minutes, Action Taken Report

Text Books And Reference Books:

Raman, Meenakshi & Sharma, Sangeeta.(2011) Technical Communication- Principles and Practice (II Edn.) Delhi , Oxford University Press.

C.S. Rayadu (2012) Communication (9th Ed.) Himalaya Publishing House

Essential Reading / Recommended Reading

K.K. Sinha, Business Communication , Galgotia Publishing Co., Karol Bagh, New Delhi.

Study Material for CA Foundation Examination issued by ICAI, New Delhi

Evaluation Pattern

 

CIA I

CIA II

CIA III

CIA IV

Attendance

Total

20%

20%

25%

30%

5%

100%

 

ENG181-1 - ENGLISH (2023 Batch)

Total Teaching Hours for Semester:30
No of Lecture Hours/Week:2
Max Marks:50
Credits:2

Course Objectives/Course Description

 
  • To expose learners to a variety of texts to interact with
  • To help learners classify ideologies and be able to express the same
  • To expose learners to visual texts and its reading formulas
  • To help learners develop a taste to appreciate works of literature through the organization of language
  • To help develop critical thinking
  • To help learners appreciate literature and the language nuances that enhances its literary values
  • To help learners understand the relationship between the world around them and the text/literature
  • To help learners negotiate with content and infer meaning contextually
  • To help learners understand logical sequencing of content and process information

·         To help improve their communication skills for larger academic purposes and vocational purposes

·         To enable learners to learn the contextual use of words and the generic meaning

·         To enable learners to listen to audio content and infer contextual meaning

·         To enable learners to be able to speak for various purposes and occasions using context specific language and expressions

·         To enable learners to develop the ability to write for various purposes using suitable and precise language.

Learning Outcome

CO1: Understand how to engage with texts from various countries, historical, cultural specificities, and politics and develop the ability to reflect upon and comment on texts with various themes

CO2: Develop an analytical and critical bent of mind to compare and analyze the various literature they read and discuss in class

CO3: Develop the ability to communicate both orally and in writing for various purposes

Unit-1
Teaching Hours:7
1. The Happy Prince- Oscar Wilde 2. Sonnet 18- William Shakespeare
 
  • 1. The Happy Prince- Oscar Wilde
  • 2. Sonnet 18- William Shakespeare

Unit-1
Teaching Hours:7
Language
 

Common errors- subject-verb agreement, punctuation, tense errors  Just a minute talk, cubing

Unit-2
Teaching Hours:6
1. Why We Travel-Pico Iyer
 

 Why We Travel-Pico Iyer 

Unit-2
Teaching Hours:6
language
 

Sentence fragments, dangling modifiers, faulty parallelism,

Unit-3
Teaching Hours:4
1. Thinking Like a Mountain By Aldo Leopold
 

Thinking Like a Mountain  By Aldo Leopold

Unit-3
Teaching Hours:4
language
 

Note taking

Unit-4
Teaching Hours:5
Aarushi-Hemraj Murder Article
 

 

Aarushi-Hemraj Murder Article 

Unit-4
Teaching Hours:5
Language
 

Newspaper report

Unit-5
Teaching Hours:4
1. My Story- Nicole DeFreece
 

 

 My Story- Nicole DeFreece

 

Unit-5
Teaching Hours:4
Language
 

Essay writing

Unit-6
Teaching Hours:4
Language
 

Paraphrasing and interpretation skills

Unit-6
Teaching Hours:4
Casey at the Bat- Ernest Lawrence Thayer
 
  • Casey at the Bat-  Ernest Lawrence Thayer
Text Books And Reference Books:

ENGlogue 1

Essential Reading / Recommended Reading

Additional  material as per teacher manual will be provided by the teachers

Evaluation Pattern

CIA 1=20 

CIA 2=50 

CIA 3= 20 

ESE= 50 marks

FRE181-1 - FRENCH (2023 Batch)

Total Teaching Hours for Semester:30
No of Lecture Hours/Week:2
Max Marks:50
Credits:2

Course Objectives/Course Description

 
Course Description:  “Latitudes 1”  A1/A2 guides the learner in a process of acquisition.  This method leads naturally to communicate and to carry out tasks in French. Learning language skills goes hand in hand with discovering the socio-cultural realities specific to France and the Francophonie.
 
Course Objectives:  “Latitudes 1”A1/A2 is composed of 4 modules of 3 units. Each module has a general objective and more specific to define the linguistic knowledge with the help of which the learners will implement various skills such as to understand, to speak, to interact and to write. 

Learning Outcome

CO1: Student will be able to comprehend and respond with grammatical accuracy to spoken and written French.

CO2: Student will be able to recognise the value of French language learning and francophone cultures through participation in a variety of activities.

CO 3: Student will be able to demonstrate language learning skills and strategies as cognitive and social development.

Unit-1
Teaching Hours:4
Introduction to French
 

Introducing one self,Greeting each other ,introducing others in french

Unit-2
Teaching Hours:19
Salut!
 

Getting acquainted with people

o    Introducing oneself

o    Excusing oneself

Unit-2
Teaching Hours:19
Enchantรฉ
 

o   Asking someone to introduce himself/herself

o    Introducing someone

Unit-2
Teaching Hours:19
J'adore
 

o   Expressing one’s tastes

o   Speaking about one’s plans

Unit-3
Teaching Hours:7
Echanger
 

·       Tu veux bien                                                                              

o   Asking  someone to do something

o   Asking politely

o   speaking about past actions

Text Books And Reference Books:

Textbook : Latitudes 1 Methode de Français A1/A2 , Regine Merieux , Yves Loiseau

 

Essential Reading / Recommended Reading

1.Bescherelle-conjugaison

2.French websites like Duolingo, Bonjour de France, Fluent U French, Learn French Lab, Point du FLE etc

Evaluation Pattern

Assessment Pattern

CIA (Weight)

ESE (Weight)

CIA 1 – Quiz/ self-introduction and introducing someone

10%

 

CIA 2 – Mid Sem Exam

25%

 

CIA 3 –  poster making / Role play

10%

 

Attendance

05%

 

End Sem Exam

 

50%

Evaluation Pattern:

(CIA1:20 marks + CIA2:50 marks + CIA3:20 marks)/2 + Attendance: 5 marks + End Sem: 50 marks

 

 

 

HIN182-1 - HINDI (2023 Batch)

Total Teaching Hours for Semester:30
No of Lecture Hours/Week:2
Max Marks:50
Credits:02

Course Objectives/Course Description

 

The detailed text book “kalyatree kavitayen” edited by Dr. B. Vijay Kumar is an anthology of modern poems written by representative poets of Hindi Literature. The poems reflect on the social, environmental, cultural and political issues which are prevalent in our society. Indianbusiness menare also part of the syllabus.  Since translation is a significant area in language and literature, emphasis is being given on theory as well as practice aspects of it in the syllabus. Language skills can be improved by giving focus on technical terminology.

The primary objective of offering Hindi as a language at undergraduate level is to enable the students to know about the richness of the language and its literary traditions.  Hindi, as our national language plays an important role in developing national integrity, sense of pride and fundamental unity.

Learning Outcome

CO1: CO1: Improve the writing skill in literary Hindi by doing assignments and CIAs.

CO2: CO2: Improve the analytical skills through critical analysis of the poems.

CO3: CO3: Will be able to learn about the Indian business men.

CO4: CO4: To improve the basic research skills while doing the CIAs.

Unit-1
Teaching Hours:15
Kalyatree Kavitayen
 

10 Morden and Contemporary Poets & Poerty 

Unit-2
Teaching Hours:5
Indian Businessmen
 

4 select Indian business men- Azim Premji, Mukesh Ambani, N. R. Narayana Murthy, Lakshmi Mittal                                       

Unit-3
Teaching Hours:5
Translation- Theory and practice
 

English to Hindi translation practice

Unit-4
Teaching Hours:5
Technical Terminology
 

Select 50 term

Text Books And Reference Books:

                                                                           ‘Kalayatree kavitayen’ (An Anthology of Poems)                                          

                                                                            edited by: Dr. B. Vijay Kumar

                                                              Arunodaya prakashan, New Delhi.

Essential Reading / Recommended Reading

1. A Hand Book of Translation Studies     By: Das Bijay Kumar.

2. Saral Subodh Hindi Vyakaran,              By: Motilal Chaturvedi. Vinod, pustakmandir, Agra-2

3. AnuvadEvam Sanchar –                          Dr.PooranchandTandon,Rajpal and Son’s

4. AnuvadVignan                                       By:Bholanath Tiwari

5. Anuvad Kala                                           By: N.E VishwanathIyer

Evaluation Pattern

Mid-Semester Examination

I Sem –B. Com

Course Code-HIN182-1

Paper I – Hindi

Max. Time: 2 Hrs                                                                                              Max. Marks: 50

Section

Subject Title

Types of Questions

Choice

Marks

A

Poetry

3 short essay type questions

3 out of 4

3x 10= 30

B

Translation

4.One passage for translation from English to Hindi

1 question

 

1 x10= 10

C

 

1 short essay on Businessmen

5. Descriptive type

1 out of 2 

1x10=10

 

End-Semester Examination  

I Sem –B. Com

Course Code-HIN182-1

Paper I – Hindi

Max. Time: 2Hrs                                                                                Max. Marks: 50


Section

Subject Title

Types of Questions

Choice

Marks

A

Poetry

3 short essay type questions

3 out of 4

3x10=30

 

B

Translation

 

5. Translation- English to Hindi

1 question

1x10=10

C

Technical Terminology

English to Hindi and Hindi to English

10 out of 10

1x10=10

COA104-2N - FINANCIAL MANAGEMENT (2023 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

The course will enable students to learn and understand about the role and responsibilities of finance manager, finance function, management of finance, types of finance, cost of capital and financial information to management. The course develops an understanding among the students towards investment, financing, and dividend decision related to financial management. The course will help the students in solving the real-life optimal capital structure and working capital requirements of the company. The students will also be able to perform decision making with respect to financial activities of the entity. 

Learning Outcome

CO1: To Reflect upon the scope and objectives of financial management with respect to profit maximization and wealth maximization.

CO2: To identify the concepts of leverages, types of finance, cost of capital and apply them in better decision making.

CO3: To interpret alternative investment proposals by applying capital budgeting techniques and select the most profitable proposal.

CO4: To Analyze the relevance or irrelevance of the dividend decisions on market value of the firm.

CO5: To examine the importance of adequate working capital and to estimate working capital requirements for different organizations

CO6: To forecast a firm?s financial needs and design optimum capital structure for business undertakings.

Unit-1
Teaching Hours:5
Scope and Objectives of Financial Management
 

Meaning, evolution of financial management, finance function, importance of financial management, scope of financial management, objectives of Financial Management, Conflict in profit versus value maximizing principle, role of finance executive, Financial Distress and Insolvency, relationship of financial management with related disciplines

Unit-2
Teaching Hours:7
Types of Financing
 

Financial Needs and Sources of Finance, Classification of financial sources; equity share capital, preference share capital, retained earnings, debentures/ bonds, loans from financial institutions, short term sources of finance, other sources of financing; seed capital assistance, internal cash accrual, unsecured loans, deferred payment guarantee etc.

International Financing ,Venture capital Financing; meaning, features and methods, Debt Securitization, Lease Financing- Types.

Unit-3
Teaching Hours:7
Cost of Capital
 

Meaning, importance, cost of debt, cost of preference shares, cost of equity, cost of retained earnings, combination of cost and weight of each source of capital; weighted average cost of capital.

Unit-4
Teaching Hours:12
Capital Budgeting
 

Long term and short term investment decisions, capital budgeting; importance, procedure - Factors Determining Capital Budgeting, Steps in Capital Budgeting, Methods of capital budgeting , payback period: Meaning, Advantages & Disadvantages, It’s Applicability (Problems), Accounting rate of return, Meaning, Advantages & Disadvantages , It’s Applicability (Problems) , Net present value & profitability index, Meaning, Advantages & Disadvantages , It’s Applicability (Problems) ,  Internal rate of return - Meaning, Advantages & Disadvantages, It’s Applicability (Problems), Problems in capital budgeting.

Unit-5
Teaching Hours:8
Financing Decisions- Capital Structure
 

Capital structure theories; Net income approach, traditional approach, net operating income approach, modilgiliani – miller approach, trade- off theory, pecking order theory.

Designing of optimal capital structure; EBIT, EPS and MPS analysis.

Unit-6
Teaching Hours:7
Financing Decisions- Leverages
 

Introduction, Meaning, Analysis of Leverage; Business and financial risk, types of leverages; operating, financial and combined leverages.

Unit-7
Teaching Hours:8
Dividend Decisions Teaching
 

Meaning of dividend, forms of dividend, significance of dividend policy, relationship between retained earnings and growth, determinants of dividend decisions, Theories of Dividend; Irrelevance theory and relevance theory, stock splits.

Unit-8
Teaching Hours:6
Working Capital Management
 

Internal Meaning - concept of working capital, need for working capital - types of working capital - Factors affecting working capital - adequacy of working capital - Sources of Working Capital, Management of working capital –Principles of Working Capital - working capital cycle - working capital estimation and calculation.

Practical Problems on Inventory, Debtor, Cash management.

Text Books And Reference Books:
  1. Khan, M.Y. & Jain, PK (2020) Financial Management. New Delhi: Tata McGraw Hill Publishing Co. Ltd.
  2. Chandra, Prasanna, (2019) Financial Management. New Delhi: Tata McGraw Hill Publishing Co. Ltd.
  3. Kulkarni, P.V. (2019) Financial Management. Bombay: Himalaya Publishing House
  4. Maheshwari, S.N. (2019) Principles of Financial management, Delhi, Sultan Chand &Sons
Essential Reading / Recommended Reading
  1. R. K Sharma, Shashi.K Gupta (2018) Financial Management. New Delhi: Kalyani Publishers.
Evaluation Pattern

CIA I

CIA II (Mid Sem)

CIA III

ESE

Attendance

Total

10%

25%

10%

50%

5%

100%

COA105-2N - INCOME TAX (2023 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

Direct tax is a tax which is directly paid by a taxpayer to the tax authority. Income tax is a very prominent example of direct tax. It is paid by taxpayers on their income. In this course special focus is given on Income Tax Laws and Practices in India. Understanding of income tax laws and practices is very essential for an individual because of it is a major outflow of income of an individual or business entity. Due to the impact of income tax law on largest part of the society, there is also a huge employment opportunities in this field. This course has been designed to provide the working knowledge of computation of income tax liability of an assessee as well as to filing the income tax return to the tax authority.  

Learning Outcome

CO1: Understand the fundamental concepts of the Indian Income Tax Law.

CO2: Determine the residential status of different type of tax payers as well as to know the scope of total income.

CO3: Compute taxable income of an individual from his/her employment

CO4: Determine the taxable property income

CO5: Calculate the taxable income from business or profession.

CO6: Ascertain the capital gain or loss on sale of assets.

CO7: Determine the total taxable income and tax liability of an assessee as well as e-filing of income tax return.

Unit-1
Teaching Hours:6
Introduction
 

Sources of Income Tax Law and Practices- Income Tax Act 1961, Finance Act, Income Tax Rules, Circulars and Notifications, Court Decisions, Basic Concepts- Income, Person, Assessee, Previous Year, Assessment Year, Residential Status, Heads of Income, Clubbing of Income, Set off and carry forward of losses, Gross total income, Deductions, Taxable Income, Advance Tax, Tax Deducted at Source, Tax Rate and Surcharge, Levy of Tax, Difference between Tax Planning, Tax Avoidance, Tax Evasion and Tax Management

Unit-2
Teaching Hours:5
Residential Status and Scope of Total Income
 

Determination of residential status of an Individual, HUF, Firm, AOP, BOI, Company, Local Authority and other Artificial Juridical Persons, Scope of total income in the hands of different kind of persons, Practical questions

Unit-3
Teaching Hours:14
Income from Salary
 

Definition of Salary, Essential facts to know about salary income – Employer and Employee Relationship, Full time or part time employment, Forgoing of Salary, Surrender of Salary, Tax Free Salary, Place of Accrual of Salary, Basis of charge of salary income, Advance Salary, Arrears of Salary, Allowances – Fully Taxable, Partially Taxable and Fully Exempted Allowances, Perquisites – Taxable in the case of all employees, Taxable only in the hand of specified employees and Tax free perquisites (simple problem on computation of perquisites can be asked in exam) , Profit in lieu of Salary, Concept of Provident Fund, Computation of Taxable Leave Salary, Gratuity, Pension, Compensation for Retrenchment, Compensation For Voluntary Retirement, Practical questions 

Unit-4
Teaching Hours:5
Income from House Property
 

Basis of charge, Definition of House Property, Property income not charged to tax, Computation of Gross Annual Value and Net Annual Value, Deductions under section 24, Computation of taxable house property income – Let Out and Self Occupied Property, Taxability of Unrealized Rent and Arrears of Rent, Practical questions

Unit-5
Teaching Hours:12
Profits and Gains from Business or Profession
 

Basis of charge, Difference between Business, Profession and Vocation, Basic principles for arriving at business income, Allowable and disallowable expenses, Specific Deductions under sections 32, 33AB, 35,35CCA, 35CCC, 35D, 36(1), 36(1)(ii), 36(1)(iii), 36(1)(iv), 36(1)(iva), 36(1)(v), 36(1)(va), 36(1)(vi), 36(1)(vii), 37(2B), General Deductions, Specific Disallowances under sections 40, 40A and 43B, Compulsory Maintenance of Books of Accounts u/s 44AA,  Compulsory Audit of Books of Accounts u/s 44AB, Computation of Income on estimated basis under sections 44AD, 44ADA and 44AE, Deemed Profits u/s 41, Practical questions

Unit-6
Teaching Hours:8
Capital Gains
 

Basis of charge, Definition of Capital Assets, Classification of capital assets, Meaning of Capital Gain, Classification of capital gain, Fully Exempted Capital Gain, Computation of Capital Gain, Computation of Capital Gain in Special Cases – Transfer of capital assets acquired under section 49(1), Capital Assets acquired by the current owner or previous owner before April 1, 2001, Transfer of Depreciable Assets, Conversion of Capital Assets into stock in trade, Exemption of Capital Gain in Certain Cases -  Sections  54, 54B, 54EC and 54F, Practical questions

Unit-7
Teaching Hours:4
Income from Other Sources
 

Basis of charge, Examples of Income from Other Sources, Specific Incomes - Dividend Income, Income from Lotteries, Crossword Puzzles, Horse Races and Card Games,  Income from composite letting of Building, Machinery, Plant or Furniture, Money or Property received without consideration, Permissible Deductions from Income from Other Sources, Practical questions

Unit-8
Teaching Hours:6
Computation of Total Income
 

Deductions under sections 80C, 80CCC, 80CCD(1), 80CCD, 80D, 80DD, 80DDB, 80E, 80EE, 80G and 80U, Clubbing of Income, Set Off and Carry Forward of Losses, Computation of total taxable income and e-filling of income tax return.

Text Books And Reference Books:
  1. Singhania & Singhania (2023-24). Students' Guide to Income Tax. Taxmann. 
  2. Ahuja & Gupta (2023-24). Systematic Approach to Income Tax. Commercial Law Publishers (India) Pvt. Ltd.
  3. Manoharan (2023-24). Students Handbook on Taxation. Snow White
  4. Sekhar (2023-24). Handbook on Taxation. Wolter Kluwer
Essential Reading / Recommended Reading

1.CA Inter Study Material, published by the Institute of Chartered Accountants of India (ICAI).

Evaluation Pattern

CIA I

CIA II (Mid Sem)

CIA III

ESE

Attendance

Total

10%

25%

10%

50%

5%

100%

COA162-2N - ENTERPRISE INFORMATION SYSTEMS (2023 Batch)

Total Teaching Hours for Semester:45
No of Lecture Hours/Week:3
Max Marks:100
Credits:3

Course Objectives/Course Description

 

The course is aimed at providing knowledge and understanding to the students about the key concepts of enterprise IT enabled systems and their design. The course also enables the students to comprehend the managerial implications of the enterprise information systems which are a vital part of the functioning of professionally managed organizations.

Learning Outcome

CO1: Summarize the concept of enterprise information systems and their and applicability.

CO2: Explain how enterprise information systems support accounting and finance processes of an organization

CO3: Articulate XBRL and its role in Financial Reporting

CO4: Review the components of information systems of an organization

CO5: Appraise the functioning of the Core Banking Systems

Unit-1
Teaching Hours:10
Automation in Business Processes
 

Introduction to Enterprise Business Processes, Benefits, Risks and Controls.       Diagrammatic representation of business processes using Flowcharts.

Risks and controls for specific business processes: Procure to pay (P2P), Order to Cash, Inventory Cycle, Hire to Retire, Supply Chain Management, Fixed As- sets etc.

Applicable regulatory and compliance requirements including computer related offences, privacy, cyber-crime, Sensitive Personal Data Information of Information Technology Act, 2000

Unit-2
Teaching Hours:10
Financial and Accounting Controls
 

Integrated (ERP) and non-integrated systems with related risks and controls. Business process modules and their integration with Financial and Accounting systems. Reporting Systems and MIS, Data Analytics and Business Intelligence.

Business Reporting and fundamentals of XBRL (eXtensible Business Reporting Language).  Applicable regulatory and compliance requirements.

Unit-3
Teaching Hours:8
Information Systems and its Components
 

Components of Automated Information Systems: Application Systems, Data- base.  Network and Operating System with related risks and controls. Mapping of Organization structure with segregation of duties in Information Systems

Unit-4
Teaching Hours:8
Technology based Commerce
 

Components and Architecture of E-Commerce and M-Commerce with related risks and controls. Business process flow with its related risks and controls. Applicable regulatory and compliance requirements. Emerging technologies with its related risks and controls.

Unit-5
Teaching Hours:9
Banking Systems
 

Components and Architecture of CBS and related risks and controls. Core modules of banking and  Business process flow and its related risks and controls. Reporting Systems and MIS, Data Analytics and Business Intelligence. Applicable regulatory and compliance requirements.

Text Books And Reference Books:

Kenneth C. Laudon, Jane P. Laudon, Rajnish Dass “ Management Information Systems”, Pearson Education(2017).

C.S.V Murthy “ E-Commerce” , Himalaya Publishing House (2018)

Essential Reading / Recommended Reading

Richa Saxena, Vikas Bansal ,Enterprise Information Systems , Bharat Law House (2019)

Study Material for CA Intermediate Examination issued by ICAI, New Delhi

Evaluation Pattern

CIA I

CIA II (Mid Sem)

CIA III

CIA IV

Attendance

Total

20%

20%

25%

30%

5%

100%

COA201-2N - FINANCIAL ACCOUNTING (2023 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description

 

The course helps to acquire the understanding about the purpose of accounting standards in preparation and presentation of financial statements and Process of formulation of Accounting Standards. The course introduces the system of accounting adopted in relation to a partnership firm. It focuses on the accounting for all types of transactions that are unique to a partnership, including the contribution of funds to a partnership, capital accounts, the allocation of profits and losses to partners, the admission of a new partner into a partnership, and the liquidation of a partnership.

Learning Outcome

CO1: Understanding of Accounting standards and Partnership firm.

CO2: Understanding of process and accounting treatment of admitting a new partner into an existing partnership.

CO3: Apply critical thinking skills to identify and solve accounting problems related to retirement and death of a partner.

CO4: Analyze the options available for distributing assets and liabilities among partners after dissolution.

CO5: Comprehend the accounting and taxation issues related to Limited Liability Partnership.

Unit-1
Teaching Hours:8
Introduction of Accounting Standards
 

 

Definition and purpose of accounting standards, Process of formulation of Accounting Standards including Ind AS (IFRS converged standards) and IFRSs; convergence vs adoption. Components of accounting standards and Challenges in implementing accounting standards. Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards)

 

Unit-2
Teaching Hours:14
Introduction of Partnership and Admission of partner
 

Introduction of Partnership: Characteristics/ Features of Partnership, Advantages of Partnership Firm, Disadvantages of Partnership Firm, Suitability of Partnership Firm

 

Calculation of new profit-sharing ratio among the present partners of the firm, accounting treatment of the goodwill, accounting treatment for the revaluation of assets and liabilities of the firm, Distribution of accumulated profits and reserves of the firm, The capital adjustment on the basis of new profit-sharing ratios of the firm.

 

Unit-3
Teaching Hours:10
Partnership Accounts: Retirement or Death of a Partner
 

 

Calculation of new profit-sharing ratio among the present partners of the firm, Revaluation of Assets and Liabilities, Disposal of accumulated profit and loss, accounting treatment of the goodwill, calculation of the amount to be paid to the retiring partner, and paying him off.

 

Unit-4
Teaching Hours:10
Partnership Accounts: Dissolution
 

Modes of dissolution, settlement of accounts, Firm debts vs. Private debts, dissolution of partnership vs. dissolution of firm, accounting treatment of goodwill, unrecorded assets and liabilities, revaluation & realization account. 

Unit-5
Teaching Hours:8
Amalgamation / Conversion and Sale of Firm
 

Meaning and objectives; journal entries, ledger accounts to close the books of amalgamating firms, accounting treatment of assets and liabilities not taken over by the new firm, treatment of goodwill, opening entries in the books of the new firm, Balance sheet of the new firm.

Unit-6
Teaching Hours:10
Introduction to LLPs and Distinction of LLPs from Partnership
 

Definition and introduction to Limited Liability Partnerships (LLPs), Formation and registration process of LLPs, Advantages and disadvantages of LLPs, Difference between LLPs and traditional partnerships, LLP taxation and accounting requirements, Limited Liability Partnership Act, 2008, Comparison of LLPs with other business structures such as companies and sole proprietorship, Liability of LLP partners Dissolution of LLPs.

Text Books And Reference Books:
  1. Jain S. P., & Narang K. L., (2023). Financial Accounting , Kalyani Publishers, Mumbai
  2. Gupta R. L. & Gupta V K (2019), Principal and Practices of Accounting, Sultan Chand and Sons, New Delhi.
Essential Reading / Recommended Reading

1.       Maheswari S. N. & Maheswari S. K. (2022). Financial Accounting. Vikas Publishing House, New Delhi

2.       Arulanandam M.A., & Raman K. S. (2022). Advanced Accountancy. Himalaya Publishing House, Mumbai.

3.       Study Material of CA Intermediate of Institute of Chartered Accountants of India.

Evaluation Pattern

Assessmentoutline:

 

 

 

Components of assessment

Components

CIAI

CIAII

(MSE)

CIAIII

ATTENDANCE

ESE

Marks/Percentage

10%

25%

10%

5%

50%

 

COA241-2N - LEGAL & REGULATORY ENVIRONMENT (2023 Batch)

Total Teaching Hours for Semester:45
No of Lecture Hours/Week:3
Max Marks:100
Credits:3

Course Objectives/Course Description

 

The course provides knowledge of the concept of a Company and a basic understanding of the provisions of the Companies Act, 2013 regarding Incorporation, Share Capital, & Borrowings. The course includes the legal procedures to be complied for the purpose of incorporation of a company and maintenance of Books of Accounts and Preparation of Financial Statements.

Learning Outcome

CO1: Explain the Concept of a Corporate Entity as per Companies Act, 2013

CO2: Discuss the Procedure related to incorporation of a company

CO3: Articulate the matters to be included in a Prospectus and state legal consequences of mis-statements in a prospectus

CO4: Summarize the concepts related to share capital of a company and legal provisions related thereto, as contained in the Companies Act, 2013.

CO5: Explain the provisions of the Companies Act, 2013 regarding the issue of Debentures

CO6: Appraise the provisions regarding Maintenance of Books of Accounts by a Company

CO7: Execute procedure related to convening a company meeting

Unit-1
Teaching Hours:4
Basic Concepts
 

Meaning, Nature, Features of a Company; Key Concepts and Definitions as per Companies Act, 2013. 

Unit-2
Teaching Hours:12
Incorporation of a Company
 

Incorporation of a Company, Incorporation of a One Person Company, Formation of Companies with Charitable Objects, Effects of Registration, Pre-incorporation contracts.

Memorandum of Association – Meaning, Purpose, Contents, Doctrine of Ultra Vires, Alteration of Memorandum of Association.

Articles of Association – Meaning Purpose, Content. Alteration of Articles of Association.

 

Unit-3
Teaching Hours:12
Share Capital
 

Meaning and Kinds of Shares, Issue of shares/securities at premium/ discount, Issue of shares with Differential Voting Rights Issue and Redemption of Preference Shares.

Further issue of shares – Rights issue, Bonus Shares, Preferential issue by existing companies, Issue of Sweat Equity Shares.

Meaning of Prospectus, Red Herring and Shelf  Prospectus, Book Building Procedure, Procedure of issue of Prospectus, Liability for Untrue Statements in Prospectus.

Calls and Forfeiture of Shares , Reissue of Forfeited Shares, Surrender of shares. Power of company to purchase its own securities (buy-back of securities) and conditions for buy-back.

Unit-4
Teaching Hours:4
Debentures & Deposits
 

Debentures – Meaning and Issue and Redemption of Debentures, Debenture trust deed.

Overview of Company Deposits and Bonds.

Unit-5
Teaching Hours:3
Declaration and Payment of Dividend
 

Declaration and Payment of Dividend; Unpaid Dividend Unclaimed Dividend,  Investor Education

and Protection Fund.

Unit-6
Teaching Hours:6
Accounts of Companies
 

Books of Accounts to be maintained by a Company, Financial Statement (Sec 128 & 129). Filing of Financial Statement with Registrar.

Board’s Report. National Financial Reporting Authority,

Unit-7
Teaching Hours:4
Company Meetings
 

Types of Company Meetings, Procedure for convening a General Meeting, Board Meeting, Minutes of the meetings, Company Resolutions

Text Books And Reference Books:

Essential references:

  1. Pankaj Garg,  Corporate and Other Laws, Taxmann (2022).
  2. Munish Bhandari, A handbook on Corporate and other Laws, Bestword Publications(2022)
  3.  Dr. Avtar Singh,  Company Law, Eastern Book Company (17th Edition – Paperback).
  4. Amit Popli, Corporate and Other Laws, Bharat Law House (2022)
Essential Reading / Recommended Reading
  1. Company Law for CA Intermediate by Institute of Chartered Accountants of India.
  2. B.S. Jolly, Corporate and Other Laws, McGraw Hill (2020).
Evaluation Pattern

CIA I

CIA II

CIA III

    CIA IV

Attendance

Total

20%

20%

25%

30%

05%

100%

ENG181-2 - ENGLISH (2023 Batch)

Total Teaching Hours for Semester:45
No of Lecture Hours/Week:3
Max Marks:100
Credits:2

Course Objectives/Course Description

 
  • To expose learners to a variety of texts to interact with
  • To help learners classify ideologies and be able to express the same
  • To expose learners to visual texts and its reading formulas
  • To help learners develop a taste to appreciate works of literature through the organization of language
  • To help develop critical thinking
  • To help learners appreciate literature and the language nuances that enhances its literary values
  • To help learners understand the relationship between the world around them and the text/literature
  • To help learners negotiate with content and infer meaning contextually
  • To help learners understand logical sequencing of content and process information

·         To help improve their communication skills for larger academic purposes and vocational purposes

·         To enable learners to learn the contextual use of words and the generic meaning

·         To enable learners to listen to audio content and infer contextual meaning

·         To enable learners to be able to speak for various purposes and occasions using context specific language and expressions

·         To enable learners to develop the ability to write for various purposes using suitable and precise language.

Learning Outcome

CO1: Understand how to engage with texts from various countries, historical, cultural specificities, and politics and develop the ability to reflect upon and comment on texts with various themes

CO2: Develop an analytical and critical bent of mind to compare and analyze the various literature they read and discuss in class

CO3: Develop the ability to communicate both orally and in writing for various purposes

Unit-1
Teaching Hours:4
food
 

Witches’ Loaves

O Henry

 

Unit-1
Teaching Hours:4
language
 

Presentation skills

Unit-2
Teaching Hours:6
Fashion
 

In the Height of Fashion-Henry Lawson

Unit-2
Teaching Hours:6
Language
 

Report writing

Unit-3
Teaching Hours:4
Management
 

The Story of Mumbai Dabbawalas- ShivaniPandita

 

Unit-3
Teaching Hours:4
Language
 

Resume Writing

Unit-4
Teaching Hours:3
Language
 

Interview skills and CV writing

Unit-4
Teaching Hours:3
Management
 

If

By Rudyard Kipling

Unit-5
Teaching Hours:4
History
 

Who were the Shudras?

By Dr Ambedkar

 

 

Unit-5
Teaching Hours:4
language
 

Developing arguments- debating

Unit-6
Teaching Hours:3
language
 

Developing arguments- debating

Unit-6
Teaching Hours:3
History
 

Dhauli

By JayantaMahapatra

Unit-7
Teaching Hours:4
language
 

email writing

Unit-7
Teaching Hours:4
Social Media
 

An Occurrence at Owl Creek Bridge by Ambrose Bierce

Unit-8
Teaching Hours:2
Social Media
 

Truth in the time of Social Media' by Girish Balachandran

Text Books And Reference Books:

ENGlogue 1

Essential Reading / Recommended Reading

teacher manual and worksheets that teachers would provide. Listening skills worksheets.

Evaluation Pattern

CIA1- 20

MSE-50

CIA3- 20

ESE- 50

FRE281-2 - FRENCH (2023 Batch)

Total Teaching Hours for Semester:30
No of Lecture Hours/Week:2
Max Marks:50
Credits:2

Course Objectives/Course Description

 
Course Description: “Latitudes 1” A1/A2guides the learner in an acquisition process. This method leads naturally to communicate and to carry out tasks in French. Learning language skills goes hand in hand with discovering the socio-cultural realities specific to France and the Francophonie.
 
Course Objectives:“Latitudes 1” A1/A2 is composed of 4 modules of 3 unites. Each module has a general objective and more specific to define the linguistic knowledge with the help of which the learners will implement various skills such as to understand, to speak, to interact and to write. 

Learning Outcome

CO1: Student will be able to comprehend and respond with grammatical accuracy to spoken and written French.

CO2: Student will be able to recognise the value of French language learning and francophone cultures through participation in a variety of activities

CO3: Student will be able to demonstrate language learning skills and strategies as cognitive and social development

Unit-1
Teaching Hours:4
Revision of verbs Conjugations, spoken practice
 

Revision of verbs Conjugations, spoken practice   

Unit-2
Teaching Hours:12
ยท Bonne Idee
 

                                                                             

o   Expressing one’s positive and negative point of view                 

o   finding out rates

o   asking about quantity

expressing quantity

Unit-2
Teaching Hours:12
Echanger
 

·       On se voit quand ?                                                                      6 hrs

o   proposing, accepting, refusing an invitation

o   Indicate the date

o   Fixing an appointment

o   asking and specifying time

Unit-3
Teaching Hours:14
Noubliez pas
 

                                                                       

o    expressing an obligation or refusing , advising.

Unit-3
Teaching Hours:14
Agir dans l?espace
 

·       C’est ou?                                                                                       

o   Asking and specifying a direction

o   Preposition

Text Books And Reference Books:

Textbook : Latitudes 1 Methode de Français A1/A2 , Regine Merieux , Yves Loiseau

Essential Reading / Recommended Reading

Recommended Reading:

French websites like Duolingo, Bonjour de France, Fluent U French, Learn French Lab, Point du FLE, etc.

Evaluation Pattern

Assessment Pattern

CIA (Weight)

ESE (Weight)

CIA 1 – Assignments/Creative projects

10%

 

CIA 2 –Mid Sem Exam

25%

 

CIA 3 – Viva- testing of the four language skills

10%

 

Attendance

05%

 

End Sem Exam

 

50%

Evaluation Pattern:

(CIA1:20 marks + CIA2:50 marks + CIA3:20 marks)/2 + Attnd: 5 marks + End Sem: 50 marks

 

 

 

HIN282-2 - HINDI (2023 Batch)

Total Teaching Hours for Semester:30
No of Lecture Hours/Week:2
Max Marks:50
Credits:02

Course Objectives/Course Description

 

The text book “Samakaleen KahaniSanchay” is a story collection edited by Dr.Sebastian K A & Dr. Deepak Kumar Gond, published by Rajpal and sons. New Delhi.  In this semester, film studies have been offered. To emphasize on Functional Hindi, social media writing and advertisement creation also are included in the syllabus.

The primary objective of offering Hindi as a language at undergraduate level is to enable the students to know about the richness of the language and its literary traditions.  Hindi, as our national language plays an important role in developing national integrity, sense of pride and fundamental unity.

Learning Outcome

CO1: Improve the writing skill in literary Hindi by doing assignments and CIAs.

CO2: Improve the analytical skills through critical analysis of the short stories.

CO3: Understand the thematic and technical aspects of Hindi movies through the visual text.

CO4: Able to contribute to the field of advertisement and social media writing.

CO5: Improve the basic research skills while doing the CIAs.

Unit-1
Teaching Hours:15
Samakaleen Kahani Sanchay
 

The text book “Samakaleen KahaniSanchay” is a story collection edited by Dr.Sebastian K A & Dr. Deepak Kumar Gond, published by Rajpal and sons. New Delhi.

Unit-2
Teaching Hours:5
Film studies
 

Film Appreciation                 

1.Chhichhore

2.Newton 

3. Neerja

4.Three idiots                                                                                                                                                                                 
Unit-3
Teaching Hours:5
Advertisement
 

Advertisement creation  is introdueced under skill development

Unit-4
Teaching Hours:5
Social Media Writing
 

Written posts, Blogs, Testimonials and Reviews, Announcements, Images, Videos,  

Text Books And Reference Books:

                                                                                                 Essential Reading

Story Collection                                                         ‘’Samakaleen Kahani Sanchay

                                                             Edited by: Dr.Sebastian K A & Dr. Deepak Kumar Gond 

    Pub.by                                                        Rajpal and Sons, Kashmiri Gate, New Delhi-6.

Essential Reading / Recommended Reading

1.     Vanijya Hindi                                      By: A.V.Narti

2.     Creative writing                                  By: John Singleton

3.     Adhunik Hindi Nibandh                    By: BhuvaneshwarichandranSaksena.

4.     Cambridge introduction to                 By: Morley, Davi

Evaluation Pattern

Mid-Semester Examination

II Semester –B. Com

Course Code-HIN282-2

Paper II – Hindi

Max. Time: 2 Hrs                                                                    Max. Marks: 50

Section

Subject Title

Types of Questions

Choice

Marks

 

A

Short Stories

3 short essay type questions

3 out of 4

 

3x10=30

B

Film appreciation

1 short essay

1 out of 2

1x10=10

C

Advertisement creation

Content Creation

1 question

1x10=10

 

End-Semester Examination

II Semester –B. Com

Course Code-HIN282-2

Paper II – Hindi

 

Max. Time: 2 Hrs                                                                                Max. Marks: 50

Section

Subject Title

Types of Questions

Choice

Marks

 

A

Short Stories

3 short essay type questions

3 out of 4

 

3x10=30

B

Film appreciation

1 short essay

1 out of 2

1x10=10

C

Social media writing

1 article creation

1 out of 2

1x10=10