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Karnataka State Higher Education Council
BANGALORE UNIVERSITY
DEPARTMENT OF COMMERCE
Scheme of Teaching & Evaluation and
Curriculum for the
V and VI Semester B. Com (Regular)
for the Academic Year 2023-24
( NEP – 2020)
A. Scheme of Teaching & Evaluation for B.Com.
B.com Regular-Semester V
Teaching
Hours
Sl. Course Category of per Total
No. Code Title of the Course Courses SEE CIE Marks Credits
Week
(L + T + P)
36 COM 5.1 Financial Management DSC-13 3+0+2 60 40 100 4
Income Tax Law and

37 COM 5.2 Practice-I DSC-14 3+0+2 60 40 100 4
Principles and Practice of

38 COM 5.3 Auditing DSC-15 4+0+0 60 40 100 4
39 COM 5.4 Elective 1 DSE-1 3+0+2 60 40 100 3
40 COM 5.5 Elective 2 DSE-2 3+0+2 60 40 100 3
41 COM 5.6 A. GST- Law & Practice Vocational-1 3+0+2 60 40 100 3
B. Digital Marketing Anyone to be

chosen
Cyber Security/
42 COM 5.7 SEC - SB 2+0+2 25 25 50 3
Employability Skills
Sub –Total (D) 385 265 650 24
Elective Groups and Courses:
Discipline Specific Electives – V Semester (5.4 / 5.5)
Course Course Course Course Course

Sl. Code Code Code Code Human Code Information
Accounting Finance Marketing
No Resources Systems
1 A1 Indian F1 Financial M1 Retail H1 Human I1 Basics of
Accounting Institutions Management Resources Business
Standards- and Markets Development Analytics
I
Note:
1. Under DSE, Dual Specialization to be offered, students should choose two elective groups from the
above elective groups. Same elective groups should be continued in the 6th Semester also.
2. Course contents of DSE & vocational courses increases by 10-20% accordingly, work load increase from
3 Hrs to 4 Hrs ( 3+0+2), 3 Hrs- lecture , 0 Hrs- tutorial and 2 Hrs- practical equals to 1 Hr theory,
however, credit will remain the same (3). It has been approved by BOS.
3. Employability skills should be taught by commerce faculty and it has been approved by BOS.
2
Semester VI
Sl. Course Title of the Course Teaching CIE Total

No. Code Category of Hours per SEE Marks Credits
Courses Week
(L + T + P)
Advanced Financial
43 COM 6.1 Management DSC-16 3+0+2 60 40 100 4
Income Tax Law and

44 COM 6.2 Practice-II DSC-17 3+0+2 60 40 100 4
Management
45 COM 6.3 Accounting DSC-18 3+0+2 60 40 100 4
46 COM 6.4 Elective 1 DSE-3 3+0+2 60 40 100 3
47 COM 6.5 Elective 2 DSE 4- 3+0+2 60 40 100 3
A. Assessment of persons 3+0+2

48 COM 6.6 other than Vocational 60 40 100 3
Individuals &filing of -2
ITRs Anyone to
be chosen
B. E- Commerce
49 COM 6.7 Internship I-1 3 hrs. per 100 100 3

Batch of 50
Students
(4-6 weeks)
Sub –Total (D) 360 340 700 24
Elective Groups and Courses:
Discipline Specific Electives – VI Semester (6.4/6.5)
Sl. Course Accounting Course Finance Course Marketing Course Human Course Information
No. Code Code Code Code Resources Code Systems
1 A2 Indian F2 Investment M2 Customer H2 Cultural I2 HR
Accounting Management Relationship Diversity at Analytics
Standards- 2 Management Work Place
Note:
1 Under DSE, Dual Specialization to be offered, students should choose two elective groups from the above elective
groups. Same elective groups should be continued in the 6th Semester also.
2 Course contents of DSE & vocational courses has been increases by 10-20% accordingly, work load increase from
3 Hrs to 4 Hrs (3+0+2), 3 Hrs- lecture, 0 Hrs- tutorial and 2 Hrs- practical equals to 1 Hr theory, however, credit
will remain the same (3). It has been approved by BOS.
3
Guidelines for Internship -6th semester B.Com
1. Objectives:
a) The internship aims at enabling the students to get a practical exposure to the working/
functioning of the industry.
b) The internship provides an opportunity to students to substantiate their classroom learning
with practical experience.
2. Guidelines for Internship:
1) Teaching hours for internship course -Number of teaching hours is Three hours (3) on the
following grounds
• UGC Guidelines for internship for under graduate students published in 2023 clearly
stated that One (1) credit of internship is equivalent to Thirty (30) hours of engagement
in a semester. So an internship is Ninety (90) hours and has Three (3) Credits,
• KSHEC in their curriculum and credit frame work for B.com and BBA has
mandatorily adopted Three (3) hours of workload and stated that an internship
shall be a discipline specific of Ninety (90) hours
3. Duration of the internship-The students of 6th semester have to undergo the internship for a
minimum of 4-6 weeks (min 90 hours). The area of Internship should be only in the fields of
Commerce and Management. The choice of internship is no way associated with choice of electives
4. The choice of organization- for Internship is restricted to business enterprises and corporate
establishments only like Micro, Small, Medium, and Large-Scale organizations, Sole Proprietary and
Partnership firm, Government Organizations, Government departments and local bodies, Public and
private sector banks and Non- Govt. Organizations (NGOs), Development agencies co-operatives
societies/Banks , Any other organizations and internships can be pursued in any location (anywhere
in India or abroad.
5. Submission of Internship Report: On completion of the internship, a certificate from the company
is to be obtained stating the period of the internship and a brief description of the nature of the
internship i.e. responsibilities handled. Also, the confidential rating on various parameters (1-6)
(Like Regularity to work, Attitude towards work, Professional Competence, Ability to interact with
other staff/colleagues, Willingness to learn etc,) has to be obtained from the Company. A report of
internship undertaken along with certificate and confidential rating will have to be submit to the
Department of the concerned College.
6. Evaluation procedure- The internship report shall be evaluated at the college level and University
authorized team will visit and inspect the procedure/ guidelines followed for preparing internship
report and check the marks before uploading in the University portal 10-15 days prior to the
4
commencement of theory examination. The internship report shall be kept in the college as per university
norms
Evaluation of the Report:
• After the successful submission of the report by the students, concerned Colleges shall
evaluate the report. The following is the break up used for evaluation of Internship.
Internship Report - 60 Marks
Presentation/Viva-voce - 30 Marks
Confidential rating by the company/business establishment -10 Marks
Total= 100 Marks
• The HOD/faculty members of the, Department of commerce- Concerned College shall
conduct Presentation for 30 marks as per format and calendar of events notified by the
University.
7.
8. The Internship Report should include Four (4) chapters
1. Chapter-1 Introduction:- Introduction of the organization includes - Inception, SWOC

analysis, nature of business, profile, Organizational Structure, Functional Areas.
2. Chapter-2 Design of the study:- Objective of study, methodology adopted-source of
data - technique, limitation of the study etc..
3. Chapter -3 Discussion:- Discussion/Analysis and Interpretation/Findings of the
study, conclusions, and suggestions
4. Chapter-4 Learning Outcomes:- Learning Experience like Work profile and job
responsibilities handled by the students during internship, their contribution and learning
experience. Weekly report of work done etc.
9. Presentation of the Report:
1. Typing should be done on one side of the A-4 size paper.
2. The margin left side 1.75 inches, the right, top and bottom margin should be 1 inch each.
3. Font size: Chapter heading: 14; Sub-heading: 12 (Bold) and text of the running matter: 12.
4. Fonts to be used are Times New Roman.
5. The text of the report should have 1.5 line spacing; quotations and foot notes should be in
single-line space
6. The total of the report to be in the range of 70 to 80 pages
5
7. The report should be presented in hardbound/ Spiral (Normal binding) for report evaluation
8. The students shall also submit the hard & PDF Soft copy of the report to the HOD,
Department of Commerce, Concerned College should keep the record in library
9. In case of any doubt or ambiguity in the interpretation of the guidelines mentioned in the
guidelines, the decision of the Dean, Faculty of Commerce, shall be final.
6
Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: COM .5.1 DSC-13
Name of the Course: Financial Management
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group discussion, Seminar & field work etc.,
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Understand the role of financial managers effectively in an organization.
b) Apply the compounding & discounting techniques for time value of money.
c) Take investment decision with appropriate capital budgeting techniques for investment proposals.
d) Understand the factors influencing the capital structure of an organization.
e) Estimate the working capital requirement for the smooth running of the business
Syllabus: Hours
Module No. 1: Introduction to Financial Management 12
Introduction –Meaning of Finance, Finance Function, Objectives of Finance function, Organization of Finance
function -Meaning and definition of Financial Management; Goals of Financial Management, Scope of Financial
Management, Functions of Financial Management, Role of Finance manager in India- Financial planning- Steps in
financial Planning – Principles of a sound financial plan and Factors affecting financial plan, Financial analyst-Role of
Financial analyst.
Module No. 2: Time Value of Money 10
Introduction – Meaning of time value of money-time preference of money- Techniques of time value of money:
Compounding Technique-Future value of Single flow, Multiple flow and Annuity -Discounting Technique-Present
value of Single flow, Multiple flow – and Annuity. Doubling Period- Rule 69 and 72.
Module No. 3: Financing Decision 14

Introduction-Meaning and Definition of Capital Structure, Factors determining the Capital Structure, Concept of
Optimum Capital Structure, EBIT-EPS Analysis- Problems.
Leverages: Meaning and Definition, Types of Leverages- Operating Leverage, Financial Leverage and Combined
Leverages. Problems.
Module No. 4: Investment Decision 12

Introduction-Meaning and Definition of Capital Budgeting, Features, Significance – Steps in Capital Budgeting
Process. Techniques of Capital budgeting: Traditional Methods – Pay Back Period, and Accounting Rate of Return –
DCF Methods: Net Present Value- Internal Rate of Return and Profitability Index- Problems.
Module 5: Working Capital Management 12

Introduction- Meaning and Definition, types of working capital, Operating cycle, Determinants of working capital
needs – Estimation of working capital requirements -problems. Sources of working capital, Cash Management,
Receivable Management, and Inventory Management (Concepts only).
7
Skill Development Activities:
1. Visit the Finance Department of any organization and collect and record the Functions and Responsibilities
of Finance Manager.
2. As a finance manager of a company advice the management in designing an appropriate Capital Structure.
3. Evaluate a capital investment proposal by using NPV method with imaginary figures.
4. Illustrate with imaginary figures the compounding and discounting techniques of time value of money.
5. Estimate working capital requirements of an organization with imaginary figures.
6. Any other activities, which are relevant to the course.
Books for reference:

1. I M Pandey, Financial management, Vikas publications, New Delhi.
2. Abrish Guptha, Financial management, Pearson.
3. Khan & Jain, Basic Financial Management, TMH, New Delhi.
4. S N Maheshwari, Principles of Financial Management, Sulthan Chand & Sons, New Delhi.
5. Chandra & Chandra D Bose, Fundamentals of Financial Management, PHI, New Delhi.
6. B.Mariyappa, Financial Management, Himalaya Publishing House, New Delhi.
7. Ravi M Kishore, Financial Management, Taxman Publications
8. Prasanna Chandra, Financial Management, Theory and Practice, Tata McGraw Hill.
9. Moneycontrol.com
Note: Latest edition of books may be used.
8
Course Code: COM 5.2 DSC-14
Name of the Course: Income Tax Law and Practice – I
Pedagogy: Classrooms lecture, Case studies, Tutorial classes, Group discussion, Seminar & field work etc.,
Course Outcomes: On successful completion of the course, the students will be able to
a) Understanding the legal framework.
b) Understand the provisions for determining the residential status & Incidence of tax of an Individual.
c) Comprehend the of assessment of salary income
d) Understand and assessment of taxable house property income.
e) Comprehend TDS , advances tax Ruling & deductions under section 80C to 80U.
Syllabus: Hours
Module No. 1: Basic Concepts of Income Tax 12
Introduction –Meaning of tax-, types of taxes, cannons of taxation. Brief history of Indian Income Tax, legal
framework of taxation, Important definitions, assessment, assessment year, previous year including exceptions,
assesses, person, income, casual income, Gross total income, Total income, Agricultural income, scheme of taxation,
– Exempted incomes of individuals under section 10 of the Income Tax Act, 1961 (concept only). Slab rate- Under
Old tax and new tax regime 115BAC
Module No. 2: Residential Status and Incidence of Tax 10
Introduction – Residential status of an individual. Determination of residential status of an individual. Incidence
of tax or Scope of Total income. Problems on computation of Gross total Income of an individual.
Module No. 3: Income from Salary 18
Introduction - Meaning of Salary -Basis of charge, Definitions–Salary, Perquisites and profits in lieu of salary -
Provident Fund –Transferred balance. Retirement Benefits – Gratuity, pension and Leave salary. Deductions u/s 16
and Problems on Computation of Income from Salary.
Module No. 4: Income from House Property 10
Introduction - Basis for charge - Deemed owners -House property: incomes exempt from tax, composite rent and
unrealized rent. Annual Value –Determination of Annual Value - Deductions u/s 24 from Annual Value -
Problems on Computation of Income from House Property.
Module No. 5: Tax Deduction at Sources & Advance Tax Ruling 10
Introduction – TDS Sec 192, Advance Tax: Meaning of advance tax - Computation of advance tax -
Instalment of advance tax and due dates. Deductions under Sections 80C, 80CCC, 80CCD, 80CCG, 80D, 80DD,
80DDB, 80E, 80G, 80GG, 80TTA and 80U as applicable to Individuals.
Skill Developments Activities:

1. Prepare a slab rates chart for different Individual assesses.
2. Collect and record the procedure involved in filing the Income tax returns of an Individual.
3. List out exempted incomes under section 10 of an Individual as per IT Act 1961.
4. Prepare the chart of perquisites received by an employee in an organization.
5. List out required documents for filling returns of an Individual.
9
Books for Reference:
1. Mehrotra H.C and T.S.Goyal, Direct taxes, Sahithya Bhavan Publication, Agra.
2. Vinod K. Singhania, Direct Taxes, Taxman Publication Private Ltd, New Delhi.
3. Gaur and Narang, Law and practice of Income Tax, Kalyani Publications, Ludhiana.
4. Bhagawathi Prasad, Direct Taxes.
5. B.Mariyappa, Income tax Law and Practice-I, Himalaya Publishing House. New Delhi.s
6. Dr. Saha, Law and Practice of Income Tax, Himalaya Publishing House. 7.Income tax department
websitewww.incometax.gov.inNote: Latest edition of text books may be used.
10
Course Code: COM 5.3 DSC-15
Name of the Course: Principles and Practice of Auditing
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,
a) Understand the conceptual framework of auditing.
b) Examine the risk assessment and internal control.
c) Comprehend the relevance of IT in audit and audit sampling for testing.
d) Examine the company audit and the procedure involved in the audit of different entities.
e) Gain knowledge on different aspect of audit reporting and conceptual framework applicable on professional
accountants.
Syllabus: Hours
Module No. 1: Introduction to Auditing 10
Introduction – Meaning and Definition – Objectives– Types of Audit– Merits and Demerits of Auditing – Relationship
of audit with other disciplines. Preparations before commencement of new audit - Working Papers -Audit Note Book,
Audit Programme. Qualities of an Auditor – Audit planning – Audit strategy ––Audit Engagement -Audit
Documentation - Audit Evidence – Written Representation.
Module No. 2: Risk Assessment and Internal Control 12
Introduction – Audit risk – Assessment of risk – Internal Control-Meaning and objectives– Internal check- Meaning,
objectives and fundamental Principles. Internal check with regards to wage payment, cash sales, and cash purchases.
Module No. 3: Verification and Valuation of Assets and Liabilities 12
Meaning and objectives of verification and valuation – Position of an auditor as regards the valuation of assets-
Verification and Valuation of different items of Assets- Land and Building, Plant and Machinery, Investments, Stock
in Trade. Liabilities-Bills payable, Sundry Creditors and Contingent liabilities.
Module No. 4: Company Audit and Audit of other Entities 13
Company Auditor: appointment, Qualification, powers, duties and liabilities, professional ethics of an auditor. Other
Entities: Audit Procedure of NGOs - Charitable institutions - Educational institutions – Government – Local Bodies
– Cooperative societies – hotels – hospitals – clubs & Banks.
Module 5: Audit Report &Professional Ethics 13
Introduction – Meaning – Elements of audit report –Types of audit report - Independent Auditor’s report and their
illustration; Professional Ethics: Code of Ethics - Professional Accountants in Public practices and business –
Fundamental Principles of Professional Ethics.

1. Design and develop an audit plan program for a joint stock company
2. List the various documents necessary to be verified in the audit process
3. Draft an audit report (qualified or clean) with imaginary data.
4. Record the verification procedure with respect to any one fixed asset.
5. Prepare an E-content on professional ethics of an auditor.
11
1. ICAI Study Materials on Auditing and Assurance
2. B.N. Tandon, Principles of Auditing, S. Chand and Company, New Delhi.
3. T.R. Sharma, Auditing Principles and Problems, Sahitya Bhawan, Agra.
4. J.M. Manjunatha and others, Auditing and Assurance, HPH.
5. Gupta Karnal, Contemporary Auditing, Tata Mc. Graw-Hill, New Delhi.
6. R.G. Saxena, Principles of Auditing.
12
Name of the Programme: Bachelor of Commerce ( B.Com)
Elective: Accounting
Course Code: COM A1 (DSE)
Name of the Course: Indian Accounting Standards-1
Course Credits No. of Hours per Week Total No of Teaching Hours
3 Credits (3+0+2) 04 Hrs 60 Hrs
Pedagogy: Lectures in the Classroom, Reading and analysis of annual reports of listed companies; writing
assignment, seminar presentation, group discussion.
a) Understand the need and benefits of accounting standards.
b) Prepare the financial statements as Indian Accounting standards.
c) Comprehend the requirements of Indian Accounting Standards for recognition, measurement and disclosures
of certain items appear in financial statements
d) Understand the Accounting Standards for Items that do not Appear in Financial Statements
Syllabus Hours
Module No. – 1: Introduction to Indian Accounting Standards. 12
Introduction- Meaning and Definition of Accounting Standards – Objectives of Accounting Standards – Benefits and
Limitations of Accounting Standards – Process of Formulation of Accounting Standards in India – List of Indian
Accounting Standards (Ind AS) – Need for Convergence Towards Global Standards– International Financial
Reporting Standards Features and Merits and Demerits of IFRS – Benefits of Convergence with IFRS – Applicability
of Ind AS in India.
Module No. – 2: Assets based Accounting Standards 16
Property, Plant and Equipment (Ind AS-16) - Intangible assets (Ind AS-38) - Impairment of assets (Ind AS-36) –
Inventories (Ind AS 2) - Borrowing costs (Ind AS- 23) – Investment Property (Ind AS-40) – objectives, Scope,
definitions, Recognition Measurement and disclosures of the above-mentioned Standards. Problems on the above
standards.
Module No. – 3: Liability Based Indian Accounting Standards. 12
Provisions, Contingent liabilities & Contingent Assets (Ind AS 37) – Scope, provision, liability, obligating event,
legal obligation, constructive obligation, contingent liability, contingent Assets, Relationship between provisions
and contingent liability, Disclosure of Information in the Financial Statements.
Employee Benefits (Ind AS 19)- Scope- Employee Benefits- Short-term employee benefits, post-employment
benefits- Other long term employee benefits- termination benefits- Problems
Module No. -4: Ind-AS 115: Revenue form contract with Customer 08
Revenue from Contracts with Customers (Ind AS 115)- Scope – Definitions: Contract, Customer, Income, Revenue,
Contract Asset, Contract Liability- Performance obligation- Transaction Price- Overview of Five Step Model-
Problems
Module No. 5 : Ind-AS 1: Financial statements 12
Frame work for preparation of Financial Statements, Objectives of Financial statements-Qualitative Characteristics of
financial statements-Users of Financial statements-pillars of financial statements- presentation of Financial Statement
as per Ind AS 1. Statement of Profit and Loss, Balance Sheet, Problems on preparation of Statement of Profit and
Loss, Balance sheet & other comprehensive Income Statement as per Ind-As 1.
13
1. Detailed note on structure and functions of Indian Accounting Standards Board
2. List out the procedure for issue of an Accounting Standard by the Accounting Standards Board.
3. Collect the format of any company as per Ind AS 1 (moneycontrol.com).
4. Prepare a chart on different types of employee benefits.
1. Study material of the Institute of Chartered Accountants of India
2. Anil Kumar, Rajesh Kumar and Mariyappa, Indian Accounting Standards, HPH
3. Miriyala, Ravikanth, Indian Accounting Standards Made Easy, Commercial Law Publishers
4. Dr.A.L.Saini IFRS for India, , Snow white publications.
5. CA Shibarama Tripathy Roadmap to IFRS and Indian Accounting Standards
6. Ghosh T P, IFRS for Finance Executives Taxman Allied Services Private Limited.
Note: Latest edition of books may be used s
14
Elective: Finance
Course Code: COM F1 (DSE)
Name of the Course: Financial Institutions and Markets
a) Understand the structure of Indian financial system and its constituents.
b) Outline the role of capital and money market in economic development.
c) Comprehend primary and secondary market and its relevance in capital formation.
d) Appraise the role played by banking and development financial institutions in economic development so far.
e) Understand the different types of NBFCs and their contribution.
Syllabus: Hours
Module No. 1: Financial System in India 12
Introduction – Meaning of Financial System– Financial concepts - Constituents of Financial System – Structure of
Financial System – Role of Financial system- Functions of Financial System – Development of Financial System in
India. Financial Sector Reforms - Financial System and Economic Development – Weakness of Indian financial system.
Module No. 2: Capital Market & Money Market 12

Capital Market: Meaning –Structure, Importance – Functions – Players in the Capital Market – Instruments of
Capital Market – Components of Capital Market – Recent trends in Capital Market. Money Market: Meaning-
Structure, functions Importance – Functions – Instrument of Money Market – Recent trends in Money Market.
Module No. 3: Primary Market 12
Primary Market: Meaning, features, players of primary market, Instruments in primary market, Merits and Demerits
of primary markets–- Methods of floating new issues: Public issue–Offer for sale – Right Issue – Private placement –
Problems of Indian Primary Markets;
Module No. 4: Secondary Market 12
Secondary Market: Meaning, structure, functions, players in Stock Market, Merits and Demerits of stock markets.
Methods in Stock Markets - Recognition of stock exchanges – Function of stock exchanges of BSE- NSE – OTCI –
Listing of securities – Trading and Settlement Procedure in the Stock Market - Problems of Indian Stock Market; SEBI:
Objectives - functions –Role and Reforms in Secondary Market.
Module No. 5: Non-Banking Financial Companies (NBFCs) & Forex Market 12
Introduction – Meaning- Role – Importance – Types of NBFCs – Insurance Companies - Loan Companies-Investment
Companies — Leasing & Hire Purchase - Housing Finance,— Chit Funds - Mutual funds -Venture Capital Funds -
Factors & Forfeiting - Credit Rating - Depository and Custodial Services; Forex market- Concept- Meaning-
Importance-Merits of Forex market- Fluctuations in foreign exchange rates- Causes and Effects.
15
1. List out any five recent Financial Sectors Reforms and analyse them.
2. Collect Share Application Forms of any five different companies who have offered IPO in the last or
present financial year.
3. Visit website of Development Financial Institutions (DFIs) and prepare report on the
history/milestone and functions of the DFIs
4. Identify the Different types of Venture capital firms operating in Karnataka and their investment.
1. Livingston, Miles; Financial Intermediaries; Blackwell
2. Sudhindra Bhat, Financial Institutes and Markets, Excel Books.
3. Niti Bhasin; Banking and Financial Markets in India 1947 To 2007; New Century.
4. Khan M.Y, Indian Financial Systems, Tata McGraw Hill, New Delhi.
5. E Gordon, K.Natarajan (2010). Financial Markets and Services. Himalaya Publishing House, New
Delhi
6. Shashi k Guptha, Nisha Aggarwal & Neeti Guptha (2008), Financial Markets. Kalyani Publishers,
New Delhi
7. Vasanth Desai (2009). Financial Markets and Services. Himalaya Publishing House.
16
Elective: Human Resource
Course Code: COM H1 (DSE)
Name of the Course: Human Resources Development
a) Understand the need of HRD.
b) Comprehend the framework of HRD.
c) Know the models for evaluating the HRD programs.
d) Comprehend the need for employee counselling.
e) Apprehend the HR performance.
Syllabus: Hours
Module No. 1: Conceptual Analysis of HRD 12
Introduction – Meaning and Definition of HRD, Need for HRD-Multiple Goals of HRD, HRD Department and its
Task, HRD for Organizational Effectiveness, HRD in the Indian Context, HRD Mechanisms, Employee
Empowerment, HRD as a Motivational Factor
Module No. 2: Frame Work of Human Resource Development 12
Frame work of Human Resource Development - HRD Processes - Assessing HRD Needs - HRD Model - Designing
Effective HRD Program - HRD Interventions- Creating HRD Programs - Implementing HRD programs - Training
Methods - Self Paced/Computer Based/ Company Sponsored Training - On-the-Job and Off-the-Job - Brain Storming
- Case Studies - Role Plays - Simulations – T-Groups - Transactional Analysis.
Module No. 3: HR Performance 12
Introduction -HR Performance and Bench Marking - Impact of Globalization on HRD- Diversity of Work Force -
Work Force Reduction, Realignment and Retention - HRD programs for diverse employees - Expatriate & Repatriate
support and development. Realistic Job Review.
Module No. 4: HRD Programs 12
Introduction-Evaluating HRD Programs - Models and Frame Work of Evaluation - Assessing the Impact of HRD
Programs - Human Resource Development Applications - Fundamental Concepts of Socialization.
Module No. 5: Management Development 12
Introduction - Employee counselling and wellness services – Counselling as an HRD Activity- Counselling
Programs - Issues in Employee Counselling - Employee Wellness and Health Promotion Programs -
Organizational Strategies Based on Human Resources.
17
1. Discuss with HR manager on HRD and report on the same.
2. Visit any Organisation in your locality, collect information and report on employee welfare facilities provided
by the company.
3. Meet HR trainer, discuss their role and responsibilities.
4. Visit any Organisation, discuss with employees about effectiveness of training.
5. Visit any Organisation in your locality, collect information and report on employee wellness and health
promotion programme provided by the company
18
1. Werner & Desimone, Human Resource Development, Cengage Learning.
2. William E. Blank, Handbook for Developing Competency Based Training Programmes, Prentice -Hall, New
Jerse
3. Uday Kumar Haldar, Human Resource Development, Oxford University Press.
4. Srinivas Kandula, Strategic Human Resource Development, PHI Learning.
5. Nadler, Leonard: Corporate Human Resource Development, Van Nostrand Reinhold, ASTD, New York.
6. Rao, T.V and Pareek, Udai: Designing and Managing Human Resource Systems, Oxford IBH Pub. Pvt. Ltd.,
New Delhi, 2005.
7. Rao, T.V: Readings in HRD, Oxford IBH Pub. Pvt. Ltd., New Delhi, 2004.
8. Viramani, B.R and Seth, Parmila: Evaluating Management Development, Vision Books, New Delhi.
9. Rao, T.V. (et.al): HRD in the New Economic Environment, Tata McGraw-Hill Pub.Pvt, Ltd., New Delhi, 2003.
10. Rao, T.V: HRD Audit, Sage Publications, New Delhi.
11. ILO, Teaching and Training Methods for Management Development Hand Book, McGraw-Hill, New York.
12. Rao, T.V: Human Resource Development, Sage Publications, New Delhi.
13. Kapur, Sashi: Human Resource Development and Training in Practice, Beacon Books, New Delhi.
Note: Latest Edition of books may be used.
19
Elective: Information Systems
Course Code: COM I1 (DSE)
Name of the Course: Basics of Business Analytics
4Credits 4Hrs 60Hrs
Course Outcomes: On successful completion of the course, the students ’will be able to
a) Understand analytical applications in practice.
b) Validate sources of data, use statistical resources and apply tools and techniques learnt to solve real time
problems.
c) Formulate and manipulate business models, using quantitative methods including spreadsheets and graphical
methods, in order to find solutions to real-time problems.
d) Be aware about the emerging trends in the world of analytics.
Syllabus: Hours
ModuleNo.1: Introduction to Business Analytics 10
Data, Types of Data- Forms of Data-Evolution of Big Data- Business Analytics -Need for Analytics- Types of Analytics-
Importance of Business Analytics in Decision Making- Analytics Process Model-SMART model-Spreadsheet analysis-
Internet of Things.
ModuleNo.2: Technology of Big Data 10
Overview of DBMS, Data Warehousing: Concepts, Need, Objectives– Relevance of Data Warehousing in Business Analytics-Data
Mining-Application of Data Mining- Data Mining Technique- Data Classification- Hadoop Distributed File System-Features of
HDFS Map Reduce-Features of Map Reduce.
ModuleNo.3: Data Scientists and Data Visualization 14
Data Scientists-New Era of Data Scientists -Data Scientist model- Sources of Data scientists- Horizontal Versus Vertical Data
Scientists- Retention of Data Scientists- Data Visualization-Types of Data Visualization -Issues in Data Visualization-Tools
in data visualization- Data Collection, Sampling and Pre-processing- Types of Data Sources- Sampling-Types of Data
Elements-Visual Data Exploration and Exploratory Statistical Analysis-Missing Values-Missing Values- Standardizing Data-
Categorization-Weights of Evidence Coding-Variable Selection-Segmentation
ModuleNo.4: Practices of Analytics 14
Predictive Analytics- Target Definition-Linear Regression -Logistic Regression -Decision Trees -Neural Networks -Support
Vector Machines-Ensemble Methods -Multiclass Classification Techniques -Evaluating Predictive Models-Descriptive
Analytics- Association Rules -Sequence Rules –Segmentation-Survival Analysis- Survival Analysis Measurements-Kaplan
Meier Analysis-Parametric Survival Analysis-Proportional Hazards Regression-Extensions of Survival Analysis Models-
Evaluating Survival Analysis Models
ModuleNo.5: Social Network Analytics 12
Social Network Analytics-Social Network Definitions-Social Network Metrics-Social Network Learning-Relational Neighbor
Classifier-Probabilistic Relational Neighbor Classifier -Relational Logistic Regression-Collective Inference –Egonets- Mobile
Analytics- Practices of analytics in - Google-General Electric-Microsoft-Kaggle- Facebook-Amazon. Google Analytics –
Practical Approach
Course teacher can identify and give the skill development activities.
20
Big Data Black Book, DT Editorial Services,DreamtechPress,2015.
Big Data at Work, Thomas H. Davenport, Harvard Business Review Press, Boston,
Massachusetts,2014.
Analytics in a Big Data World, John Wiley & Sons, Inc., Hoboken, NewJersey,2014.
Big Data and Internet of Things: A Roadmap for smart Environments, Nik Bessis Ciprian Dobre Editors,
Springer International Publishing Switzerland2014
21
Elective: Marketing
Course Code: COM M1 (DSE)
Name of the Course: Retail Management
a) Understand the contemporary of retail management, issues, strategies and trends in Retailing.
b) Utilize the theories and strategies of retail planning.
c) Perceive the role and responsibilities of store manager and examine the visual merchandising and its
techniques in the present context.
d) Prioritize the factors to be considered while fixing the price in retailing.
e) Comprehend the emerging trends in Retail Industry.
Syllabus: Hours
Module No. 1: Introduction to Retailing 08
Introduction – Meaning and Definition – Characteristics of Retailing -Functions of Retailing- Types of Retailing-
Forms of Retailing based on ownership. Retail Theories- Wheel of Retailing- Retail Life cycle- Retail Business in India.
Influencing factor- Present Indian retail scenario. International Perspective in Retail Business.
Module No. 2: Consumer Behaviour in Retail Business 10

Buying Decision Process and its Implication on Retailing – Influence of Group and Individual
Factors, Customer Shopping Behaviour, Customer Service and Customer Satisfaction. Retail Planning Process:
Factors to Consider in Preparing a Business Plan – Implementation – Risk Analysis.
Module No. 3: Retail Operations 16
Factors Influencing location of Store - Market Area Analysis – Trade Area Analysis – Rating Plan method - Site
Evaluation. Retail Operations: Stores Layout and Visual Merchandising, Stores designing, Space Planning, Inventory
Management, Merchandise Management, Category Management.
Module No. 4: Retail Marketing Mix 16
Product: Decisions Related to Selection of Goods (Merchandise Management Revisited) Decisions Related to
Delivery of Service.
Pricing: Influencing Factors – Approaches to Pricing – Price Sensitivity - Value Pricing – Markdown Pricing.
Place: Supply Channel-SCM Principles – Retail Logistics – Computerized Replenishment System- Corporate
Replenishment Policies.
Promotion: Setting objectives – Communication Effects - Promotional Mix.
Module No. 5: Impact of Information Technology in Retailing 11
Non-Store Retailing (E-Retailing) - The Impact of Information Technology in Retailing - Integrated
Systems and Networking – EDI – Bar Coding – Electronic Article Surveillance Electronic Shelf Labels – Customer
Database Management System. Legal Aspects in Retailing, Social Issues in Retailing, Ethical Issues in Retailing.
Artificial Intelligence in Retailing.
22
1) Identify any 10 Retail Business Stores at you Conveniences
2) Make a list of factors influence on choice of retail stores
3) Conduct a survey after sale service of any retail outlet
4) Collect the information on factors influencing on retail pricing.
1. Barry Bermans and Joel Evans: "Retail Management – A Strategic Approach", PHI New Delhi,
2. A.J.Lamba, "The Art of Retailing", Tata McGrawHill, New Delhi,
3. Swapna Pradhan: Retailing Management, , TMH
4. James R. Ogden & Denise T: Integrated Retail Management
5. Levy & Weitz: Retail Management -TMH
6. Rosemary Varley, Mohammed Rafiq-: Retail Management
7. Chetan Bajaj: Retail Management -Oxford Publication.
8. Uniyal & Sinha: Retail Management - Oxford Publications.
9. Suja Nair: Retail Management
10. R.S Tiwari: Retail Management, HPH, New Delhi
23
Course Code: COM 5.6 (Vocational)
Name of the Course: GST-Law & Practice
a) Comprehend the concepts of Goods and Services tax.
b) Understand the fundamentals of GST.
c) Comprehend the GST registration procedure
d) Analyse the GST Procedures in the Business.
e) Know the GST Assessment and its computation.
Syllabus: Hours
Module No. 1: Introduction to GST 10
Introduction-Meaning and Definition of GST, Objectives, Features, Advantages and Disadvantages of GST, Taxes
subsumed under GST, Structure of GST (Dual Model) - CGST, SGST and IGST. GST Council, Composition, Powers
and Functions. CGST Act,2017-Features
Module No. 2: GST Registration and Taxable Event 10

Registration under GST provision and process. Amendment and cancellation of registration, Taxable event -Supply
of goods and services-Meaning, Scope and types- composite supply, Mixed supply. Determination of time and place
of supply of goods and services. List of exempted goods and services- GST Rates on different goods and services.
Module No. 3: Valuations of Goods and Services Under GST 16
Introduction to Valuation under GST, Meaning and Types of Consideration: a) Consideration received through money
b) Consideration not received in money c) Consideration received fully in money, valuation rules for supply of goods
and services: 1) General Valuation Rules; 2) Special Valuation Rules; Other cases for valuation of supply, imported
services, imported goods, valuation for discount. Transaction Value: Meaning and conditions for transaction value,
inclusive transaction value, and exclusive discount excluded from transaction value. Problems on GST.
Module No. 4: Input Tax Credit& GST Assessment 14
Input Tax Credit - Eligible and Ineligible Input Tax Credit; Apportionments of Credit and Blocked Credits; Tax Credit
in respect of Capital Goods; Recovery of Excess Tax Credit; Availability of Tax Credit in special circumstances;
Transfer of Input tax, Reverse Charge Mechanism, tax invoice, Credit and Debit Notes, Returns, Audit in GST,
Assessment: Self- Assessment, Summary and Scrutiny. Special Provisions. Taxability of E-Commerce, Anti-
Profiteering-Problems on input tax credit
Module No. 5: Imports on GST 10
Levy and collection of customs duty- goods included under customs duty ACT-methods of valuation of customs
duty -problems
24
1. Prepare a tax invoice under the GST Act.
2. Write the procedure for registration under GST.
3. Prepare a chart showing rates of GST.
4. Compute taxable value and tax liability with imaginary figures under CGST, SGST and IGST.
5. List out the exempted Goods and Services under GST.
1. V.S.Datey, Goods and Services Taxes, Taxman.
2. SathpalPuliana, M. A. Maniyar, Glimpse of Goods and Service Tax, Karnataka Law Journal
Publications, Bangalore.
3. Pullani and Maniyar, Goods and Service Tax, Published by Law Journal, Bangalore.
4. H.C. Mehrotra and V.P. Agarwal, Goods and Services Tax.
5. H.C. Mehotra and S.P. Goyal, Goods and Services Tax.
6. Ghousia Khatoon, C.M. Naveen Kumar and S.N. Venkatesh, Goods and Services Tax, Himalaya
Publishing House, Bangalore.
7. R.G. Saha, S.K. Podder and Shruthi Prabhakar, Fundamentals of GST and Customs Act, Himalaya
Publishing House.
8. G. B. Baligar, Goods and Services Tax, Ashok Prakashan, Hubli.
Note: Latest edition of text books may be used.
25
Course Code: COM 5.6 (B) (Vocational)
Name of the Course: Digital Marketing
a) Gain knowledge on Digital Marketing, Email marketing and Content marketing.
b) Understand Search Engine Optimization tools and techniques
c) Gain skills on creation of Google AdWords & Google AdSense
d) Gain knowledge on Social Media Marketing and Web Analytics.
e) Gain knowledge on YouTube Advertising & Conversions.
Syllabus: Hour
Module No. 1: Introduction to Digital Marketing 12
Introduction - Meaning of Digital Marketing, Need for Digital Marketing, Digital Marketing Platforms. Digital Marketing
students, professional and Business Email Marketing :Importance of e-mail marketing, e-mail Marketing platforms,
Creating e-mailers, Creating a Contact Management and Segmentation Strategy, Understanding e-mail Deliverability &
Tracking e-mails, How to create Effective & Unique e-mail Content, Outlining the Design of Your Marketing e-mails,
Open rates and CTR of e-mail, Drive leads from e-mail, What are opt-in lists , Develop Relationships with Lead
Nurturing & Automation Content Marketing: Understanding Content Marketing, Generating Content Ideas, Planning a
Long-Term Content Strategy, Building a Content Creation Framework, Becoming an Effective Writer , Extending the
Value of Your Content through Repurposing, How to Effectively Promote Content, Measuring and Analysing Your
Content.
Module No. 2: Search Engine Optimization (SEO) 10
Search Engine Optimization (SEO):Meaning of SEO, Importance and Its Growth in recent years, Ecosystem of a search
Engine, kinds of traffic, Keyword Research & Analysis (Free and Paid tool & Extension), Recent Google Updates &
How Google Algorithms works On Page Optimization (OPO), Off-Page Optimization Misc SEO Tools: Google
Webmaster Tools, Site Map Creators, Browser-based analysis tools, Page Rank tools, Pinging & indexing tools, Dead
links identification tools, Open site explorer, Domain information/who is tools, Quick sprout, Google My Business.
Module No. 3: Google AdWords & Google AdSense 12

Google AdWords: Google Ad-Words Fundamentals, Google AdWords Account Structure, Keyterminologies in
Google AdWords, How to Create an AdWords account, Different Types of AdWords and its Campaign & Ads creation
process, Ad approval process, Keyword Match types, Keyword targeting & selection (Keyword planner), Display
Planner, Different types of extensions, Creating location extensions, creating call extensions, Create Review extensions,
Bidding techniques – Auto, Demographic Targeting / Bidding, CPC-based, CPA based & CPM-based accounts.,
Google Analytics Individual Qualification (GAIQ), Google AdSense: Understanding ad networks and AdSense's
limitations, Learning which situations are best for using AdSense, Setting up an AdSense account, creating new ad units,
Displaying ads on a website, Configuring channels and ad s Allowing and blocking ads, Reviewing the AdSense
dashboard, Running AdSense reports and custom reports, Exporting data, Reviewing payee and account settings.
Module No. 4: Social Media Marketing (SMM) 16
26
Social Media Marketing (SMM) Facebook Marketing, Twitter Marketing, LinkedIn Marketing, Google plus Marketing,
YouTube Marketing, Pinterest Marketing, Snapchat Marketing, Instagram Marketing, Social Media Automation Tools,
Social Media Ad Specs The ROI in Social Media Marketing, Tools and Dashboards, Reputation management. YouTube
Advertising (Video Ads): YouTube advertising? ,Why should one advertise on YouTube? , Creating YouTube campaigns,
Choose the audience for video ads, Instream ads, In video ads, In-search ads, In-display ads, Measuring your YouTube
ad performance, Drive leads and sales from YouTube ads Conversions: Understanding Conversion Tracking, Types of
Conversions, Setting up Conversion Tracking, Optimizing Conversions, Track offline conversions, Analysing conversion
data, Conversion optimizer.
Module No. 5: Web Analytics 10
Web Analytics: The need & importance of Web Analytics, Introducing Google Analytics, The Google Analytics layout ,
Basic Reporting, Basic Campaign and Conversion Tracking, Google Tag Manager, Social Media Analytics, Social CRM
& Analytics, Other Web analytics tools, Making better decisions, Common mistakes analysts make.

1. List out the key digital marketing activities.
2. Develop E-content on digital marketing.
3. List out the core features of CRM and retention programmes
4. Identify the metrics used in digital marketing.
Understanding DIGITAL Marketing, Marketing strategies for engaging the digital generation : Damian Ryan
& Calvin Jones
The Art of Digital Marketing: The Definitive Guide to Creating Strategic By Ian Dodson
Internet Marketing: a practical approach By Alan Charlesworth
Social Media Marketing: A Strategic Approach By Melissa Barker, Donald I. Barker, Nicholas F. Bormann,
Krista E Neher
27
B.com Regular- VI SEMESTER

Course Code: COM 6.1 (DSC)
Name of the Course: Advanced Financial Management
Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group discussion, Seminar
& field work etc.,
a) Understand and determine the overall cost of capital.
b) Comprehend the different advanced capital budgeting techniques.
c) Understand the importance of dividend decisions.
d) Evaluate mergers and acquisition.
e) Understand the ethical and governance issues in financial management.
Syllabus: Hours
Module No. 1: Cost of Capital and Capital Structure Theories 14
Cost of Capital: Meaning and Definition – Significance of Cost of Capital – Types of Capital – Computation of Cost
of Capital – Specific Cost – Cost of Debt – Cost of Preference Share Capital – Cost of Equity Share Capital –
Weighted Average Cost of Capital – Problems.
Theories of capital structures: The Net Income Approach, The Net Operating Income Approach, Traditional
Approach and MM Hypothesis – Problems.
Module No. 2: Risk Analysis in Capital Budgeting 14
Risk Analysis – Types of Risks – Risk and Uncertainty – Techniques of Measuring Risks –Risk adjusted Discount
Rate Approach – Certainty Equivalent Approach – Sensitivity Analysis - Probability Approach - Standard Deviation
and Co-efficient of Variation – Decision Tree Analysis –Problems. .
Module No. 3: Dividend Decision and Theories 14
Introduction - Dividend Decisions: Meaning - Types of Dividends – Types of Dividends Polices – Significance of
Stable Dividend Policy - Determinants of Dividend Policy; Dividend Theories: Theories of Relevance – Walter’s
Model and Gordon’s Model and Theory of Irrelevance – The Miller-Modigliani (MM) Hypothesis - Problems.
Module No. 4: Mergers and Acquisitions 10
Meaning - Reasons – Types of Combinations - Types of Merger – Motives and Benefits of Merger
– Financial Evaluation of a Merger - Merger Negotiations – Leverage buyout, Management Buyout
Meaning and Significance of P/E Ratio. Problems on Exchange Ratios based on Assets Approach, Earnings Approach
and Market Value Approach and Impact of Merger on EPS ,Market Price and Market capitalization.
Module No. 5: Ethical and Governance Issues 08
Introduction to Ethical and Governance Issues: Fundamental Principles, Ethical Issues in Financial Management,
Agency Relationship, Transaction Cost Theory, Governance Structures and Policies, Social and Environmental Issues,
Purpose and Content of an Integrated Report.
28
1. Visit an organization in your town and collect data about the financial objectives.
2. Compute the specific cost and Weighted average cost of capital of an Organization, you have visited.
3. Case analysis of some live merger reported in business magazines.
4. Meet the financial manager of any company, discuss ethical issues in financial management.
5. Collect the data relating to dividend policies practices by any two companies.
1. I M Pandey, Financial management, Vikas publications, New Delhi.
2. Abrish Guptha, Financial management, Pearson.
3. Khan & Jain, Basic Financial Management, TMH, New Delhi.
4. S N Maheshwari, Principles of Financial Management, Sulthan Chand & Sons, New Delhi.
5. Chandra & Chandra D Bose, Fundamentals of Financial Management, PHI, New Delhi.
6. B.Mariyappa, Advanced Financial Management, Himalaya Publishing House, New Delhi.
7. Ravi M Kishore, Financial Management, Taxman Publications
8. Prasanna Chandra, Financial Management, Theory and Practice, Tata McGraw Hill.
9. Moneycontrol.com
Note: Latest edition of text books may be used
29
Name of the Course: Income Tax Law & Practice – II

Pedagogy: Classrooms lecture, Case studies, Tutorial classes, Group discussion, Seminar & field work etc.,
a) Understand the procedure for computation of income from business and Profession.
b) Understand the provisions of capital gains.
c) Comprehend the sources of income under the income from other source.
d) Demonstrate the computation of total income of an Individual.
e) Comprehend the assessment procedure and to know the power of income tax authorities.
Syllabus: Hours
Module No. 1: Profits and Gains of Business and Profession 20
Introduction-Meaning and definition of Business, Profession and Vocation. - Expenses Expressly allowed -
Expenses Expressly Disallowed - Allowable losses - Expressly disallowed expenses and losses, Expenses
allowed on payment basis. Problems on computation of income from business of a sole trading concern -
Problems on computation of income from profession: Medical Practitioner - Advocate and Chartered
Accountants.
Module No. 2: Capital Gains 10
Introduction - Basis for charge - Capital Assets - Types of capital assets – Transfer - Computation of capital
gains – Short term capital gain and Long term capital gain - Exemptions under section 54, 54B, 54EC, 54D, 54F,
and 54G. Problems covering the above sections.
Module No. 3: Income from other Sources 10
Introduction - Incomes taxable under Head income other sources – Securities - Types of Securities Rules
for Grossing up. Ex-interest and cum-interest securities. Bond Washing Transactions - Computation of
Income from other Sources.
Module No. 4: Set Off and Carry Forward of Losses & Assessment of individuals. 10
Introduction – Provisions of Set off and Carry Forward of Losses (Theory only) - Computation of Total Income
and tax liability of an Individual under old tax regime and new tax regime 115BAC
Module No. 5: Assessment Procedure and Income Tax Authorities: 10
Introduction - Due date of filing returns, Filing of returns by different assesses, E- filing of returns, Types of
Assessment, Permanent Account Number -Meaning, Procedure for obtaining PAN and transactions were
quoting of PAN is compulsory. Income Tax Authorities their Powers and duties.
30
Skill Development activities:
1. Visit any chartered accountant office and identify the procedure involved in the computation of
income from profession.
2. List out the different types of capital assets and identify the procedure involved in the computation of
tax for the same.
3. List out the steps involved in the computation of income tax from other sources and critically examine
the same.
4. Identify the Due date for filing the returns and rate of taxes applicable for individuals.
5. Draw an organization chart of Income Tax department.

1. Mehrotra H.C and T.S.Goyal, Direct taxes, Sahithya Bhavan Publication,Agra.
2. Vinod K. Singhania, Direct Taxes, Taxman Publication Private Ltd, NewDelhi
3. Gaur and Narang, Law and practice of Income Tax, Kalyani Publicat Ludhiana.
4. Bhagawathi Prasad, Direct Taxes.
5. B.Mariyappa, Income tax Law and Practice-II, Himalaya Publishing House. Delhi.s
6. Dr. Saha, Law and Practice of Income Tax, Himalaya Publishing House. 7.Income tax
department website:www.incometax.gov.inNote: Latest edition of text books may be used.
31
Name of the Course: Management Accounting
a) Demonstrate the significance of management accounting in decision making.
b) Analyse and interpret the corporate financial statements by using various techniques.
c) Compare the financial performance of corporate through ratio analysis.
d) Understand the latest provisions in preparing cash flow statement.
e) Comprehend the significance of management audit and examine the corporate reports of Management
Review and Governance.
Syllabus: Hours
Module No. 1: Introduction to Management Accounting 12
Introduction – Concept – Meaning and Definition - Significance - Scope - Objectives and Functions - Difference
between Financial Accounting, Cost Accounting and Management Accounting - Advantages and Limitations of
Management Accounting - Management Accountant: Role and Functions of Management Accountant.
Module No. 2: Financial Statements Analysis and Interpretation 14
Introduction – Meaning and Nature of financial statements - Limitations of financial statements - Essentials of a good
financial statement. Analysis and interpretations- Meaning and definition of Financial of analysis, types of analysis,
Techniques of Financial Analysis- Comparative Statements, Common Size Statements and Trend Analysis - Problems.
Module No. 3: Ratio Analysis 14
Introduction - Meaning and Definition of Ratio Analysis, Uses & Limitations of Ratio Analysis – Classification of ratios:
Liquidity ratios: Current ratio, Liquid ratio and Absolute liquid ratio; Solvency ratios: Debt equity ratio, Proprietary
ratio and Capital gearing ratio - Earning per share and return on capital employed; Profitability ratios: Gross profit ratio
- Net profit ratio – Operating ratio, and Operating profit ratio. Turnover ratios: Inventory turnover ratio - Debtors
turnover ratio Debt collection period - Creditors turnover ratio -Debt payment period, Assets turnover ratio, Earnings
per share and Price Earnings Ratio. Problems on Ratio Analysis - Preparation of financial statements with the help of
Accounting Ratios.
Module No. 4: Cash flow Analysis 12
Introduction- Meaning and Definition, Merits and Demerits, differences between Fund flow and cash flow statements.
Provisions of Ind AS 7. Procedure of cash flow statement Concept of cash and cash equivalent. Classification of Cash
flows, Preparation of cashflow statement as per Ind AS 7 (Indirect method only). Problems.
Module No. 5: Management Audit & Reports on Management 08
Introduction – Meaning –Nature – Scope - Importance – Need - Objectives of management audit - Differences
between Financial Audit and Management Audit - Steps involved in Management Audit. Reports on Management
Review and Governance: Introduction - Report of Board of Directors - Management discussion analysis- Annual
Report on CSR – Business Responsibility Report – Corporate Governance Report – Secretarial Audit Report.
32
1. Meet Management accountant and discuss his role in decision making in an Enterprise.
2. Collect financial statements of any one corporate entity for two year and prepare a comparative statement
and analyse the financial position.
3. Collect financial statements of any one corporate entity, analyse the same by using ratio analysis
4. Meet the management accountant; discuss the steps involved in management audit.
5. Collect reports of any two corporate, analyse the management review and governance of the same.
1. Study Materials of ICAI on Management Accounting (Updated)
2. Study Materials of ICMAI on Management Accounting
3. Charles T. Horngren, Gary L. Sundem, Dave Burgstahler, Jeff O. Schatzberg, Introduction to Management
Accounting, Pearson Education.
4. B Mariyappa Management Accounting Himalaya Publishing House New Delhi
5. Khan, M.Y. and Jain, P.K. Management Accounting. McGraw Hill Education.
6. Arora, M.N. Management Accounting, Vikas Publishing House, New Delhi
7. Maheshwari, S.N. and S.N. Mittal, Management Accounting. Shree Mahavir Book Depot, New Delhi.
33
Name of the Programme: Bachelor of Commerce ( B.Com)
Elective 2: Accounting
Course Code: COM A2 (DSE)
Name of the Course: Indian Accounting Standards-2
Course Credits No. of Hours per Week Total No of Teaching Hours
3 Credits (3+0+2) 04Hrs 60 Hrs

a) Understand the preparation of consolidated financial statements as per Ind AS
b) Understand the disclosures in the financial statements
c) Understand the latest provisions of measurement-based accounting policies.
d) Comprehend the Accounting and Reporting of Financial Instruments
e) Analyse the Revenue based accounting standard.
Syllabus Hours
Module-1 Consolidated & Separate Financial Statements of Group Entities 14
▪ Meaning and Definition- Holding Company and Subsidiary Company, Steps in Preparation of consolidated Financial
Statements, Capital profit, Revenue profit, Non-controlling Interest and Goodwill or Bargain Purchase Calculations
as per Ind AS 103. Problems on Consolidated Financial Statements (as per Ind AS 110)-
▪ Joint Arrangements (Ind AS 111)-Scope-Assessment- Types of Joint Arrangements (Theory only)-
▪ Investment in Associates and Joint Ventures (Ind AS 28)- Scope-Significant Influence-Equity Method (Theory only)-
▪ Separate Financial Statements (Ind AS 27) -Scope- Preparation and Presentation of Separate financial Statement
(Theory only)
Module No. 2 Disclosures in the Financial Statements (Theory only) 12
▪ Related party disclosures (Ind AS 24)-Scope-Definitions- Understanding relationship between reporting entity and
a person/other entity- Related party transactions- Disclosure of related party transactions
▪ Earnings per Share (Ind AS 33)-Scope- Definitions – Measurement- Basic earnings per share- Diluted earnings per
share-Presentation-Disclosures
▪ Operating Segment (Ind AS 108)-Scope-Definitions- Discontinued operations -Disclosures
Module No. 3 Measurement Based on Accounting Policies 12
▪ Accounting Policies, Changes in Accounting Estimates and Errors (Ind AS 8)-Scope- Definitions- Accounting
Policies- Changes in Accounting Policies-Changes in Accounting Estimates-Errors – Disclosures of Changes in
Accounting policies
▪ Events after the reporting Period (as per Ind AS 10)- Scope-Definitions-Types of Events- Disclosure require as per
Ind AS 10
▪ Fair Value Measurement (Ind as 113)-Scope-Definitions- Unit of Account-The Transaction- Market Participants-
The Price- Fair Value at Initial Recognition-Valuation Techniques-Disclosures
Module No. 4 Accounting and Reporting of Financial Instruments 12
Presentation of Financial Instruments (Ind AS 32) – Meaning, Financial Assets, Financial Liabilities - Presentation
Recognition and Measurement of financial Instruments (Ind AS 39) – Initial and Subsequent Recognition and
measurement of Financial Assets and Financial Liabilities, De-recognition of Financial Assets and Financial
Liabilities- Disclosures of Financial Instruments (Ind AS 107)
Module No.5 Ind AS on Items impacting the Financial Statements- Ind AS 12 Income Tax 10
34
Introduction, Scope, Important definitions, Tax Expense-Current Tax-Deferred tax, Current tax: Recognition,
Measurement & Accounting of current tax effects, Deferred tax: Determine the tax rate(law), Measurement,
Recognition and Accounting of deferred tax, Practical Application-Deferred tax arising from a business combination.
35
1. Prepare consolidated Balance sheet with imaginary figures.
2. Justify any five disclosures of Ind AS.
3. Enumerate accounting policies of any two companies.
4. Enlist the compliance requirements of Ind AS disclosed in the Notes to Accounts in Annual Reports.

1. Study material of the Institute of Chartered Accountants of India
2. Anil Kumar, Rajesh Kumar and Mariyappa, Indian Accounting Standards, HPH
3. Miriyala, Ravikanth, Indian Accounting Standards Made Easy, Commercial Law Publishers
4. Dr.A.L.Saini IFRS for India, , Snow white publications.
5. CA Shibarama Tripathy Roadmap to IFRS and Indian Accounting Standards
6. Ghosh T P, IFRS for Finance Executives Taxman Allied Services Private Limited.
Note: Latest edition of text books may be used
36
Elective 2: Finance
Course Code: COM F2 (DSE)
Name of the Course: Investment Management
a) Understand the concept of investments, its features and various instruments.
b) Comprehend the functioning of secondary market in India.
c) Underline the concept of risk and return and their relevance in purchasing and selling of securities.
d) Illustrate the valuation of securities and finding out the values for purchase and sale of securities.
e) Demonstrate the fundamental analysis to analyse the company for purchase and sale of securities and
technical analysis for trading in the share market.
Syllabus: Hours
Module No. 1: Concept of Investment 10
Introduction - Investment: Attributes, Economic vs. Financial Investment, Investment and speculation, Features
of a good investment, Investment Process. Financial Instruments: Money Market instruments, Capital Market
Instruments. Derivatives.
Module No. 2: Fundamental Analysis 12
Fundamental analysis-EIC Frame Work, Global Economy-, Domestic Economy, Business Cycles, Industry Analysis
and Company Analysis.
Module No. 3: Technical Analysis 12
Technical Analysis – Concept, Theories- Dow Theory, Eliot wave theory. Charts-Types, Trend and Trend Reversal
Patterns. Mathematical Indicators – Moving averages, ROC, RSI, and Market Indicators - Market Efficiency and
Behavioural Finance: Random walk and Efficient Market Hypothesis, Forms of Market Efficiency, Empirical test for
different forms of market efficiency
Module No. 4: Risk & Return 12
Risk and Return Concepts: Concept of Risk, Types of Risk- Systematic risk, Unsystematic risk, Calculation of Risk and
returns. Portfolio Risk and Return: Expected returns of a portfolio, Calculation of Portfolio Risk and Return.
Module No. 5: Portfolio Management 14
Portfolio Management: Meaning, Need, Objectives, process of Portfolio management, Selection of securities and
Portfolio analysis. Construction of optimal portfolio using Sharpe’s Single Index Model. Portfolio Performance
evaluation (Theory only).
37
1. Collect and compare the data on financial instruments selected for investment from any five investors.
2. Open Demat account, learn how to trade in stock market and submit the report on prospectus and challenges of
stock trading.
3. Discuss with investors on systematic and unsystematic risk analysis, submit report on the same.
4. Calculate the intrinsic value of any five bonds listed on BSE / NSE, making necessary assumptions.
5. 5. Summarise the parameters of ‘Economy Analysis’ of any five countries and give your inference.

1. Bodie ZVI, Kane Alex, Marcus J Alan and Mohanty Pitabas., Investments, Tata McGraw Hill Publishing
Company Limited, New Delhi.
2. Sharpe F. William, Alexander J Gordon and Bailey V Jeffery, Investments, Prentice Hall of India Private
Limited, New Delhi.
3. Fischer E Donald and Jordan J Ronald., Security Analysis and Portfolio Management, Prentice Hall of
India Private Limited, New Delhi.
4. Kevin S., Portfolio Management, PHI, New Delhi.
5. Punithavathy Pandian, Security Analysis and Portfolio Management, Vikas Publishing House Private
Limited, New Delhi.
6. Prasanna Chandra, Investment Analysis and Portfolio Management, Tata McGraw Hill Publishing
Company Limited, New Delhi.
38
Elective 2: Human Resource
Course Code: COM H2 (DSE)
Name of the Course: Cultural Diversity at Work Place
a) Understand, interpret question reflect upon and engage with the notion of “diversity”.
b) Recall the cultural diversity at work place in an organization.
c) Support the business case for workforce diversity and inclusion.
d) Identify diversity and work respecting cross cultural environment.
e) Assess contemporary organizational strategies for managing workforce diversity and inclusion.
Syllabus: Hours
Module No. 1: Introduction to Diversity 10
Introduction to cultural diversity in organizations, Evolution of Diversity Management, Over View of Diversity,
Advantages of Diversity, Identifying characteristics of diversity, Scope, Challenges and issues in diversity management,
Understanding the nature of Diversity – Cultural Diversity – Global Organizations- Global Diversity.
Module No. 2: Exploring Differences , Skills and Competencies 14
Introduction -Exploring our and others' differences, including sources of our identity. Difference and power: Concepts
of prejudice, discrimination, dehumanization and oppression. Skills and competencies for multicultural teams and
workplaces/ Organizational assessment and change for diversity and inclusion, Diversity Strategies. Creating
Multicultural Organisations
Module No. 3: Visions of Diversity 12
Models and visions of diversity in society and organizations: Justice, fairness, and group and individual differences.
Cross-Cultural Management: Meaning and Concepts, Frameworks in Cross-
Module No. 4: Cross Cultural Management 12
Cultural Management: Kluckhohn and Strobeck framework, Hofstede’s Cultural Dimensions, Trompenaars’s
Dimensions, Schwartz Value Survey, GLOBE study.
Module No 5: Recent Trends in Diversity Management 12
Emerging workforce trends–Dual-career couples–Cultural issues in international working on work-life balance–
Managing multi-cultural teams: Issues and challenges, Global demographic trends: Impact on diversity management,
Social psychological perspective on workforce diversity, Diversity Management in IT organizations Contemporary
Issues in Workplace Diversity.
1. Visit any MNCs, identify and report on the cultural diversity in an organization.
2. Interact and List out the ways in which dehumanization done in public/ private sector organization.
3. Interact with HR Manager of any MNCs, explore and report on cross cultural management.
4. Explore the benefits of multi-cultural organizations.
5. Examine and report on diversity management in select IT organizations.
39
1. Bell, M.P. (2012). Diversity in organizations (2nd Ed.). Mason, OH: Cengage.
2. Harvey, C.P. & Allard, M.J. (2015). Understanding and managing diversity:
3. Readings, cases, and exercises (6th Ed.). Upper Saddle River, NJ: Pearson.
40
Elective 2: Information system
Course Code: COM I2 (DSE)
Name of the Course: Human Resource Analytics
a) Understand the role of Analytics in Human Resource.
b) Identify a list of HR metrics relevant to an organization’s mission or goals.
c) Apply best practices for using HR analytics to support making data-driven decisions.
d) Demonstrate the use of Analytical techniques to analyse and interpret HR data
Syllabus: Hours
Module No. 1: HR Decision-making and HR Analytics 12
Introduction – HR decision making – importance and significance of HR analytics – benefits of HR analytics – Steps
to implement HR analytics – HR analytics and changing role of HR managers – aligning human resources to business
through HR analytics – HR analytics framework and models – LAMP Framework.
Module No. 2: HR Business Process 12
Statistics and statistical modelling for HR research and HR decision-making – HR research tools and techniques – data
analysis for human resources – parametric and non- parametric tests- HRIS for HR decision-making – HR metrics –
recruitment metrics – metrics for training and development function – HR scorecard – HR dashboard
Module No. 3: Forecasting and Measuring HR value propositions with HR analytics 10
Value proposition and HR decisions – Sustainability in HR decisions – HR optimization through analytics –
Predictive HR analytics
Module No. 4: HR Data Analytics 14
HR data and data quality – data collection – big data for human resources – transforming HR data into HR information
– HR reporting – HR report visualization – performing root cause analysis – datafication of human resources, Excel
exercises: Preparing to Build Your Balanced Scorecard, Developing Executive and Operational Dashboards, Pivotal
Talent Pools with High Rates of
Voluntary Turnover: Voluntary Turnover, Involuntary Turnover, For-Cause Dismissals, and Layoffs,
Module No. 5: HR Analytics and Productive Modelling 12
Different phases of HR analytics and predictive modelling – data and information for HR predictive analysis – software
solutions – predictive analytics tools and techniques – understanding future human resources.
1. Draft a procedure for implantation of HR analytics
2. List out various statistical tools in HR analytics.
3. List out the HR activities for the sustainable trained workforce.
4. List out the HR analytics tools to improve the business.
41
1. Dipak Kumar Bhattacharya, HR Analytics: Understanding Theories and Applications, SAGE
publications, 2017
2. Ron Person, Balanced Scorecards & Operational Dashboards with Microsoft Excel, Wiley
Publications.
3. Jac Fitz-enz, The New HR Analytics- Predicting the Economic Value of Your Company’s Human Capital
Investments, AMACOM.
4. Jac Fitz-enz ,John R. Mattox II, Predictive Analytics for Human Resources, Wiley & SAS Business Series.
3. Note: Latest edition of text books may be used.
42
Elective 2 : Marketing
Course Code: COM .M2 (DSE)
Name of the Course: Customer Relationship Management
Course Outcomes: On successful completion of the course, the students will be able to
a) Understand the concept of CRM
b) Analyze the CRM link with the other aspects of marketing.
c) Understand the Role of CRM in the performance of the company.
d) Understand the CRM models in service industry.
e) Comprehend the different issues in CRM
Syllabus: Hours
Module No. 1: Evolution of Customer Relationship 12
Introduction - CRM- Definition, Emergence of CRM Practice, Factors responsible for CRM growth, CRM process,
framework of CRM, Benefits of CRM, Types of CRM, Scope of CRM, Customer Profitability, Features Trends in CRM
, CRM and Cost-Benefit Analysis, CRM and Relationship Marketing.
Module No. 2: CRM Concepts 12
Introduction - Customer Value, Customer Expectation, Customer Satisfaction, Customer Centricity, Customer
Acquisition, Customer Retention, Customer Loyalty, Customer Lifetime Value. Customer Experience Management,
Customer Profitability, Enterprise Marketing Management, Customer Satisfaction Measurements, Web based
Customer Support.
Module No. 3: Planning for CRM 14
Introduction -Steps in Planning-Building Customer Centricity, Setting CRM Objectives, Defining Data Requirements,
Planning Desired Outputs, Relevant issues while planning the Outputs, Elements of CRM plan, CRM Strategy: The
Strategy Development Process, Customer Strategy Grid.
Module No. 4: CRM Planning and Implementation 12
Introduction - Issues and Problems in implementing CRM, Information Technology tools in CRM, Challenges of CRM
Implementation. CRM Implementation Roadmap, Road Map (RM) Performance: Measuring CRM performance, CRM
Metrics.
Module No. 5: CRM and Marketing Strategy 10
Introduction - CRM Marketing Initiatives, Sales Force Automation, Campaign Management, Call Centres. Practice
of CRM: CRM in Consumer Markets, CRM in Services Sector, CRM in Mass Markets, CRM in Manufacturing Sector.
1. List out the CRM programs in banks.
2. Conduct online survey on customer satisfaction of insurance products of any company.
3. List out the CRM activities of Retail telecommunication outlet.
4. Interact with five call centre employees on CRM strategies to maintain the customer relationship.
43
1. Francis Buttle, Stan Maklan, Customer Relationship Management: Concepts and Technologies, 3rd edition,
Routledge Publishers, 2015
2. Kumar, V., Reinartz, Werner Customer Relationship Management Concept, Strategy and Tools, 1st edition,
Springer Texts, 2014.
3. Jagdish N.Sheth, Atul Parvatiyar&G.Shainesh, “Customer Relationship Management”, Emerging Concepts,
Tools and Application”, 2010, TMH
4. Dilip Soman & Sara N-Marandi,” Managing Customer Value” 1st edition, 2014, Cambridge.
5. Alok Kumar Rai, “Customer Relationship Management: Concepts and Cases”, 2008, PHI.
6. Ken Burnett, the Handbook of Key “Customer Relationship Management”, 2010, PearsonEducation.
7. Mukesh Chaturvedi, Abinav Chaturvedi, “Customer Relationship Management- An Indian Perspective”,
2010 Excel Books, 2nd edition
44
Course Code: COM 6.6 (Vocational 2)
Name of the Course: Assessment of Persons other than Individuals and Filing of ITRs
a) Understand the calculation of Depreciation and allowance
b) Comprehend the assessment of partnership Firms and determine the tax liability.
c) Comprehend the assessment of corporate entities and determine the tax liability.
d) Equip with understanding of intensive knowledge on analysis of all forms of ITR Forms along with the
Overview ITR Forms and e-filing.
Syllabus: Hours
Module No. 1: Depreciation and Investment Allowance 08
Introduction-Meaning of Depreciation, Important points regarding depreciation, Conditions for allowance of
Depreciation, Assets eligible for depreciation, important terms for computation of depreciation allowance. Problems.
Module No. 2: Assessment of Partnership firms 12
Definition of Partnership, Firm and Partners – Assessment of Firms (Section 184) – Computation of Firm’s Business
Income – Treatment of Interest, Commission, Remuneration received by partners (Sec 40b). Presumptive taxation
(44AD) Problems on Computation of total income and tax liability of firms (Use of available software package for
computation of tax liability, Related Forms and Challans)
Module No. 3: Assessment of Companies. 16
Introduction-Meaning and Definition of Company-Types of Companies under Income tax Act -– Problems on
computation of total income of companies- Including Minimum Alternate Tax (115JB)Applicable Deductions u/s
80IA, 80IB, 80IC, 80G - Problems on Computation of Tax Liability (Use of available Software Package)
Module No. 4: Tax Under E-Environment 12
Advance Tax Sections-Tax Deducted at Source (TDS)- online payment of tax- problems on Advance Tax and TDS.]
Module No. 5: Filing of Income tax returns (ITR) 12
Filing of Income tax returns (ITR) as per IT Act – Types income tax return forms- benefit of filing ITR- different
sections of ITR returns- document required to filing ITR –form16 - 26AS & AIS significance returns- E-filing of
return on Income Tax Portal, Verification of ITR. Problems on Section 234(A) 234(B) 234(c)
1. Prepare a chart showing rates of depreciation for different assets.
2. Calculate the Eligible Remuneration to working partners as per Income tax rules with imaginary figures.
3. Narrate the procedure for calculation of Book Profit.
4. Students should able to e-file and understand ITR forms.
5. Any other activities, which are relevant to the course
45
1. Vinod K Singhania – “Direct Taxes - Law and Practice”, Taxmann Publications
2. H C Mehrotra and Goyal, “Direct Taxes”, Sahitya Bhavan Publications
3. Gaur and Narang ; Direct Taxes, Kalyani Publishers
4. Rajiva S. Mishra –Direct & Indirect Tax 5. Santhil&Santhil : Business taxation.
5. B.Mariyappa Business Tax Himalaya Publication House. New Delhi.
46
Course Code: COM 6.6 (B) (Vocational 2)
Name of the Course: E-Commerce
a) Comprehend the concepts of E-commerce
b) Understand the e-retailing benefits
c) Analyse the benefits of EDI
d) Understand the issues of Cyber security
Syllabus: Hours
Module No. 1: E-commerce and its Technological Aspects 12
Overview of developments in Information Technology and Defining E-Commerce: The scope of Ecommerce,
Electronic Market, Electronic Data Interchange, Internet Commerce, Benefits and limitations of E-Commerce, Produce
a generic framework for E-Commerce, Architectural framework of Electronic Commerce, Web based E-Commerce
Architecture.
Module No. 2: Consumer Oriented E Commerce 12
E-Retailing, Traditional retailing and e-retailing, Benefits of e-retailing, Key success factors, Models of E-retailing,
Features of e-retailing. e-services: Categories of e-services, Web-enabled services, matchmaking services, Information-
selling on the web, e-entertainment, Auctions and other specialized services. Business to Business Electronic Commerce.
Module No. 3: Electronic Data Interchange: 12

Benefits of EDI, EDI technology, EDI standards, EDI communications, EDI Implementation, EDI Agreements, EDI
Security. Electronic Payment Systems, Need of Electronic Payment System: Study and examine the use of Electronic
Payment system and the protocols used, Electronic Fund Transfer and secure electronic transaction protocol for credit
card payment. Digital economy: Identify the methods of payments on the net – Electronic Cash, cheque and credit cards
on the Internet.
Module No. 4: Security Threats in E-Commerce 12
Virus, Cyber Crime Network Security: Encryption, Protecting Web server with a Firewall, Firewall and the Security
Policy, Network Firewalls and Application Firewalls, Proxy Server.
Understanding Ethical, Social and Political issues in E-Commerce: A model for Organizing the issues, Basic
Module No. 5: Issues in E-Commerce 12
Ethical Concepts, Analyzing Ethical Dilemmas, Candidate Ethical Principles Privacy and Information
Rights: Information collected at E-Commerce Websites, The Concept of Privacy, Legal protections Intellectual Property
Rights: Types of Intellectual Property Protection, Governance.
1. Develop the E-content on marketing
2. Prepare the chart for B2B
3. List out the methods of e-payments
4. Enlist the IPR in e-commerce.
47
Reference Books:
1. Dr. C. S. Rayudu – E Commerce, HPH
2. C.S.V Murthy- E Commerce, HPH 9
3. Kamlesh K. Bajaj, ―E-Commerce- The Cutting Edge of Business‖, Tata McGraw-Hill, 1 st Edition, 2005.
4. J. Christopher Westland, Theodore H. K Clark, ―Global Electronic Commerce- Theory and Case
Studies‖,University Press, 1st Edition, 1999.
5. Dr. Sudeshna Chakraborty , Priyanka Tyagi - E Commerce for Entrepreneurs-1st edition BPB Publications
6. S.J. P.T. Joseph-E-COMMERCE : An Indian Perspective- 6th edition -PHI Learning Pvt. Ltd
48
Name of the Program: Bachelor of Commerce
Course Code: B.com 5.7 (SEC-VB)
Course Title Cyber Security (Theory)

Course Code: COM 5.7 (SEC-VB) No. of Credits 03
Formative Assessment
40 Summative Assessment 60
Marks
Marks
Course Outcomes (COs): After the successful completion of the course, the student will be able
to:
• CO1: After completion of this course, students would be able to understand the concept of
Cyber security and issues and challenges associated with it.
• CO2: Students, at the end of this course, should be able to understand the cybercrimes,
their nature, legal remedies and as to how report the crimes through available platforms
and procedures.
• CO3: On completion of this course, students should be able to appreciate various privacy
and security concerns on online social media and understand the reporting procedure of
inappropriate content, underlying legal aspects and best practices for the use of Social
media platforms.
Contents 45
Hrs
Module-I. Introduction to Cyber security: Defining Cyberspace and Overview of
Computer and Web-technology, Architecture of cyberspace, Communication and web 15
technology, Internet, World wide web, Advent of internet, Internet infrastructure for data
transfer and governance, Internet society, Regulation of cyberspace, Concept of cyber
security, Issues and challenges of cyber security.
Module-II .Cyber crime and Cyber law: Classification of cyber crimes, Common cyber 15
crimes- cyber crime targeting computers and mobiles, cyber crime against women and
children, financial frauds, social engineering attacks, malware and ransomware attacks,
zero day and zero click attacks, Cybercriminals modus-operandi, Reporting of cyber
crimes, Remedial and mitigation measures, Legal perspective of cyber crime, IT Act 2000
and its amendments, Cybercrime and offences, Organizations dealing with Cybercrime
and Cyber security in India, Case studies.
Module III. Social Media Overview and Security: Introduction to Social networks. Types
of social media, Social media platforms, Social media monitoring, Hashtag, Viral content,
15
Social media marketing, Social media privacy, Challenges, opportunities and pitfalls in
online social network, Security issues related to social media, Flagging and reporting of
inappropriate content, Laws regarding posting of inappropriate content, Best practices
for the use of Social media, Case studies.
Pedagogy: Problem Solving
Formative Assessment for Theory
Assessment Occasion/type Marks
Internal Test=2 (30% of 40) 2 =24
Assignment/Surprise Test= 2 (20%of 40) 2 =16
Total 40 Marks
Formative Assessment as per guidelines.
49
Text/References
Cyber Crime Impact in the New Millennium, by R. C Mishra , Auther Press. Edition 2010
1
2Cyber Security Understanding Cyber Crimes, Computer Forensics and Legal Perspectives by Sumit
Belapure and Nina Godbole, Wiley India Pvt. Ltd. (First Edition, 2011)
3Security in the Digital Age: Social Media Security Threats and Vulnerabilities by Henry A. Oliver,
Create Space Independent Publishing Platform. (Pearson , 13th November, 2001)
4Cyber Laws: Intellectual Property & E-Commerce Security by Kumar K, Dominant Publishers.
5Fundamentals of Network Security by E. Maiwald, McGraw Hill.
6Network Security Bible, Eric Cole, Ronald Krutz, James W. Conley, 2nd Edition,
Wiley India Pvt. Ltd.
50
Course Code: COM 5.7 (SEC-VB)
Course Title EMPLOYABILITY SKILLS Teaching hrs=03

Course Code: COM 5.7 No. of Credits 03
Formative Assessment =40 marks Summative Assessment =60 marks
Learning Objectives: the course is designed to suit the need of the outgoing students to
face various competitive examination and campus interview by acquainting them
quantitative aptitude, logical reasoning and analytical reasoning
Course outcomes: on the successful completion of the course the students will able to
understand
a) The basic concept of quantitative ability
b) the basic concept of logical reasoning skill
c) the basic concept of analytical ability
d) acquire satisfactory competency in the use of reasoning
e) able to solve the placement and various competitive examination papers quantitative
aptitude, logical reasoning and analytical ability
Contents 45 hrs
Unit-1 Quantitative Aptitude 20 hrs
1.1 Number System, 1.2 LCM and HCF, 1.3 Decimal fraction 1.4 Square roots & Cub roots
1.5 Surds, and Indices, 1.6 Averages 1.7 Percentage 1.8 Problems on ages 1.9 Profit and Loss,
1.10 simple and compound Interest 1.11 Ratio and Proportion 1.12 Probability 1.13 Time and
Work, 1.14 Time, Speed and Distance, 1.15 Permutation and Combination.
Unit-2 Logical Reasoning (Deductive Reasoning) 12 hrs
2.1 Analogy 2.2 Coding and decoding 2.3 Blood Relations, 2.4 Directional series 2.5 Number
and letter 2.6 calendars 2.7 clocks 2.8 Venn Diagram 2.9 Seating Arrangements 2.10
mathematical operations
Unit-3 Analytical Reasoning
13 hrs
3.1 Statement and Arguments 3.2 Statements and Assumptions 3.3
Statements and conclusion 3.4 Passage and conclusion 3.5 Assertion and
reason 3.6 causes and effects 3.7 simple and coded inequality 3.8
conditions and grouping 3.9 critical reasoning 3.10 syllogism
Reference books
1. A modern Approach to verbal and Non- verbal Reasoning by R S Agarwal
2. Analytical and Logical reasoning By Sijiwali B S
3. Quantitative Aptitude for Competitive examination by R S Agarwal
4. Analytical and logical reasoning for CAT and other management entrance test by Sijiwal B S
5. Quantitative aptitude for competitive examinations by Abhijit Guha 4th edition
6. Hand book on Employability skills by Karnataka State Higher Education Council and
Karnataka Skill development corporation (download from Bangalore university
website)
7. http://orepinsta.com.
8. http://www.indiabix.com
9. http://www.javatpoint.com
51

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Karnataka State Higher Education Council

36 COM 5.1 Financial Management DSC-13 3+0+2 60 40 100 4

Income Tax Law and

Principles and Practice of

39 COM 5.4 Elective 1 DSE-1 3+0+2 60 40 100 3

40 COM 5.5 Elective 2 DSE-2 3+0+2 60 40 100 3

41 COM 5.6 A. GST- Law & Practice Vocational-1 3+0+2 60 40 100 3

B. Digital Marketing Anyone to be

Elective Groups and Courses:

Discipline Specific Electives – V Semester (5.4 / 5.5)

Course Course Course Course Course

Sl. Course Title of the Course Teaching CIE Total

Income Tax Law and

46 COM 6.4 Elective 1 DSE-3 3+0+2 60 40 100 3

47 COM 6.5 Elective 2 DSE 4- 3+0+2 60 40 100 3

A. Assessment of persons 3+0+2

49 COM 6.7 Internship I-1 3 hrs. per 100 100 3

Elective Groups and Courses:

Discipline Specific Electives – VI Semester (6.4/6.5)

1. Chapter-1 Introduction:- Introduction of the organization includes - Inception, SWOC

Module No. 3: Financing Decision 14

Module No. 4: Investment Decision 12

Module 5: Working Capital Management 12

Books for reference:

Skill Developments Activities:

Skill Development Activities:

Module No. 2: Capital Market & Money Market 12

Module No. 2: Consumer Behaviour in Retail Business 10

Module No. 2: GST Registration and Taxable Event 10

3 Credits (3+0+2) 4 Hrs 60 Hrs

Module No. 3: Google AdWords & Google AdSense 12

Skill Development Activities:

Name of the Program: Bachelor of Commerce (B.Com.)

4 Credits 4 Hrs 60 Hrs

Books for Reference:

3 Credits (3+0+2) 04Hrs 60 Hrs

Books for Reference:

Module No. 5: Portfolio Management 14

Books for Reference:

Module No. 3: Electronic Data Interchange: 12

Course Code: B.com 5.7 (SEC-VB)

Course Title Cyber Security (Theory)

Course Code: COM 5.7 (SEC-VB)

Course Title EMPLOYABILITY SKILLS Teaching hrs=03

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