Final NEP FYBAF Syllabus 23 24

SVKM’s Narsee Monjee College of
Commerce & Economics

(Autonomous)
B.COM (Accounting & Finance)
A.Y. 2023-2024
F.Y .BAF (To be implemented from the Academic Year 2023-2024)
(Total Credits in FY - 44)
Semester I (Total Credits- 22) Semester II (Total Credits- 22)
Sr. Module Module Name Credits Sr. Module Module Name Credits
No. Code No. Code
I Major Courses I Major Courses
1 Elements of Financial 3 1 Financial Accounting- Firms 3
Accounting
2 Fundamentals of Financial 3 2 Elements of Cost Accounting 3
Management
II Minor Courses II Minor Courses
3 Microeconomics 2 3 Business Law 2
III Open Electives Course III Open Electives Course

(OEC)(Any 2 out of 3) (OEC)(Any 2 out of 3)
1 Business Mathematics 2 1 Business Statistics 2
OR OR
2 Business Analytics 2 2 Macroeconomics 2
OR OR
3 Cyber Crimes and Laws 2 3 Competition Law 2
IV Vocational Skill Courses/ IV Vocational Skill Courses/

Skill Enhancement Courses Skill Enhancement Courses
(VSC/SEC) )(Any 2 out of 3) (VSC/SEC) )(Any 2 out of 3)
1 Stock Market Operations 2 1 Introduction to Auditing 2
OR OR
2 Basic & Advanced Excel 2 2 Supply Chain Management 2
OR and Logistics
3 Organisational Behaviour I 2 3 Organisational Behaviour II 2
V Ability Enhancement V Ability Enhancement
Courses (AEC) Courses (AEC)
1 Presentations & 2 1 Effective Business 2
Communication Techniques Communication
VI Value Added Courses (VAC) VI Value Added Courses (VAC)
1 Environment & Sustainability 2 1 Global Environment 2
Management
VII Indian Knowledge VII Indian Knowledge
System(IKS) System(IKS)
1 Arthaneeti 2 ______
OR
2 Indian Management Thoughts 2 VII Co -Curricular Activities
and practices I
1 NSS/Cultural/Sports/Yoga 2
TOTAL 22 TOTAL 22
SEMESTER I
Programme : B. Com (Accounting & Finance) Semester : I
Course : Elements of Financial Accounting Code

Suggested Lectures per week 03
Teaching Scheme Evaluation Scheme
Lecture Practical Tutorial Credits Theory
Internal External
45 Nil Nil 03 40 marks 60 marks
Internal Component
Class Test Projects / Assignments Class Participation

20 marks 20 marks ---
Learning Objectives :
• To understand the accounting treatment of depreciation and the provisions under Indian Accounting
Standards and IFRS followed in India.
• To prepare the final accounts of manufacturing concerns, trading concerns and small concerns from
incomplete records.
• To understand branch accounting concepts and its accounting treatment.
Learning Outcomes :
• Understand the provisions as laid under applicable Indian Accounting Standards and IFRS.
• Explain the accounting treatment of depreciation and prepare the financial statements from Incomplete
Records.
• Explain format and layout of Final Accounts of a Manufacturing and Trading Concerns.
• Explain the methods for maintaining branch accounts and its respective accounting treatment, ascertain
profit/loss made by Branch and take corrective measures against unprofitable branches.
Pedagogy : Classroom learning , Presentation, Theory Notes, Practical Sums, Assignments, Case Study
Modules at a glance:
Module Description No of Lectures

1 Indian Accounting Standards and IFRS 10
2 Accounting from Incomplete Records 12
3 Final Accounts of Manufacturing Concerns 13

4 Accounting for Dependent Branch 10
Total 45
Detailed Syllabus
Module Content Pedagogy Duration Reference Books

used
I Indian Accounting Practical 10 ● Introduction to Accountancy by
Standards and IFRS : Questions T.S. Grewal, S. Chand and
Practical problems based on PPT Company (P) Ltd., New Delhi
provision for depreciation Theory ● Modern Accountancy by
Method. Notes Mukherjee and Hanif, Tata Mc.
Introduction to GAAP, Ind AS Grow Hill and Co. Ltd.Mumbai
and IFRS ● Financial Accounting by
Ind AS 16“Property ,Plant and M.Mukherjee and M.Hanif ,Tata
Equipment” McGrawHill Education Pvt.Ltd.
Ind AS 18 “Revenue” New Delhi
Problems based on Ind AS 16 ● Financial Accounting by P.C.
and Ind AS 18 Tulsian, Pearson Publications,
New Delhi
II Accounting from Incomplete Theory 12 ● Introduction to Accountancy by
Records : Notes T.S. Grewal, S. Chand and
Introduction, Statement of PPT Company (P) Ltd., New Delhi
Affairs Method vs Conversion Practical ● Modern Accountancy by
method Questions Mukherjee and Hanif, Tata Mc.
Problems on Preparation of Grow Hill and Co. Ltd.Mumbai
Final Accounts of Proprietary ● Financial Accounting by
Trading Concern M.Mukherjee and M.Hanif ,Tata
(Conversion Method) McGrawHill Education Pvt.Ltd.
New Delhi
● Financial Accounting by P.C.
Tulsian, Pearson Publications,
New Delhi
III Final accounts of Theory 13 ● Introduction to Accountancy by
Manufacturing Concerns : Notes T.S. Grewal, S. Chand and
Closing, Adjustment and PPT Company (P) Ltd., New Delhi
Rectification Entries Practical ● Modern Accountancy by
Preparation of Final Accounts Questions Mukherjee and Hanif, Tata Mc.
of Proprietorship Concern Grow Hill and Co. Ltd.Mumbai
(Manufacturing Concerns) ● Financial Accounting by
M.Mukherjee and M.Hanif ,Tata
McGrawHill Education Pvt.Ltd.
New Delhi
New Delhi
IV Accounting for Dependent PPT 10 ● Introduction to Accountancy by
Branch : Case Study T.S. Grewal, S. Chand and
Meaning and Classification of / Practical Company (P) Ltd., New Delhi
Branch Questions ● Modern Accountancy by
Accounting by Debtor method Theory Mukherjee and Hanif, Tata Mc.
at cost price and invoice price Notes Grow Hill and Co. Ltd.Mumbai
Accounting by Stock and ● Financial Accounting by
Debtor method at cost price M.Mukherjee and M.Hanif ,Tata
and invoice price
McGrawHill Education Pvt.Ltd.
New Delhi
New Delhi
Prepared by Approved by
EVALUATION PATTERN :
The performance of the learner will be evaluated in two components. The first component will be a Continuous
Assessment with a weightage of 40% of total marks per course. The second component will be a Semester end examination
with a weightage of 60% of the total marks per course. The allocation of marks for the Continuous Assessment and
Semester end Examinations is as shown below:
Details of Continuous Assessment (ICA): 40% of the total marks per course:
Continuous Assessment details: Total 20 Marks
Component 1 (CA -1) Assignment 10 marks
Component 2 (CA -2) Class Test 10 marks
Details of Semester End Examination: 60% of the total marks per course.
Duration of the examination will be One Hour. Total Marks: 30
Paper Pattern:
Total Three questions will be asked
Q. 1 is compulsory.
Solve any one from remaining TWO questions.
Each Question carries 15 Marks each.
Note: 15 marks questions can be sub-divided as per the length/ level of difficulty of the question.
Duration of examination will be Two hour. Total Marks: 60
Paper Pattern:
Total Five questions will be asked.
Q.1 is compulsory.
Solve any THREE from remaining FOUR questions.
Each Question carries 15 marks each.
EVALUATION PATTERN FOR INTERNAL COMPONENT :

10 MARKS
Q1) Fill in the Blanks (5marks)
Q2 ) Practical/ Theory / Concept based question (5marks)
Programme : B. Com. (Accounting & Finance) Semester : I
Course : Fundamentals of Financial Management Code :

Internal External
45 Nil Nil 03 40 Marks 60 Marks
Internal Component
Class Test (Duration 20 Mins) Projects / Assignments Class Participation
20 Marks 20 Marks -----
• To enable the students to understand concepts and Importance of Finance
• To let them understand objectives of Financial Management.
• To enable them to understand the need and application of Financial Management.
• To understand various techniques used in Risk Analysis.
• To learn how to calculate and understand the cost of debt and the cost of equity, weighted average
cost of capital (WACC) consolidating all funding sources and ultimately cost of capital accounts
for opportunity cost, risk, return, and the time value of money.
• To provide conceptual understanding of financial leverage and operating leverage. and assess the
impact of financial leverage on the firm.
Learning Outcomes :
After completion of the course, learners would be able to:
• Describe different sources of internal and external finance available to business enterprises
• Means of raising finance from various resources which will depend upon decision on type of source,
period of financing, cost of financing and the returns thereby.
• Discuss the meaning of cost of capital for raising fund through various sources of finance and
measure cost of individual components of capital and calculate weighted cost of capital.
• Understand the concept of leverage, to explain various types of leverages, to understand the
relationship among various leverages, to identify the reasons for occurrence of financial, operating
and combined leverage and to compute various leverages under different financial plans.
Pedagogy : Classroom learning , Presentation, Theory Notes, Practical Sums, Assignments, Case
Study
Module Description No of Lectures
1 Introduction to Financial Management and Concepts in 10

Valuation
2 Cost of Capital 13
3 Leverages 12
4 Capital Structure 10
Total 45
Detailed Syllabus:
used
I PPT 10 Prasanna
Introduction to Financial Theory Notes Chandra.
Management and Concepts in Practical Financial
Valuation : Questions Management.
Introduction to Financial July 2012, 8th
Management Edition
I M Pandey.
Meaning, Importance, Scope and Financial
Objectives, Profit vs Value Management,
Maximization, Needs of Finance Vikas
and Sources: Long Term, Publication
Medium Term, Short Term House
Concepts in Valuation Ross. Corporate
Finance. 2011,
Time value of money: Concept & 8th Edition
Mathematics of finance Practical Ross. Corporate
application of the concept of time Finance. 2011,
value of money, Sinking Fund, 8th Edition
Loans, Periodic Deposits and
Withdrawals, Perpetuity
II Cost of Capital : Theory Notes 13 Prasanna

Introduction, definition and Practical Chandra.
Importance of Cost of Capital Questions Financial
Measurement of Cost of Capital, PPT Management.
WACC July 2012, 8th
Edition
I M Pandey.
Financial
Management,
Vikas
Publication
House
Ross. Corporate
Finance. 2011,
8th Edition
Ross. Corporate
Finance. 2011,
8th Edition
III Prasanna
Leverages : Theory Notes 12 Chandra.
Introduction and Meaning PPT Financial
Practical Management.
Types of Leverages: Operating Problems July 2012, 8th
Leverage, Financial Leverage Case study Edition
and Combined Leverage I M Pandey.
Financial
Relationship between Operating Management,
Leverage and Financial Leverage Vikas
Computation of Operating and Publication
Financial Leverages under House
different Financial Plans Ross. Corporate
Finance. 2011,
Preparation of Income Statement 8th Edition
from Leverages. Ross. Corporate
Finance. 2011,
8th Edition
IV 10 Prasanna
Capital Structure Chandra.
Financial
Management.
July 2012, 8th
Edition
I M Pandey.
Financial
Management,
Vikas
Publication
House
Ross. Corporate
Finance. 2011,
8th Edition
Ross. Corporate
Finance. 2011,
8th Edition
EVALUATION PATTERN FOR PRACTICAL COURSES :
Paper Pattern:
Q. 1 is compulsory.
Paper Pattern:
Q.1 is compulsory.

10 MARKS
MICROECONOMICS
Module 1: Production, Cost and Revenue Analysis (15 hours)

Production in the short and long run - Law of Variable proportions and Law of returns to scale,
Economies and Diseconomies of Scale.
Cost analysis – cost concepts, fixed and variable costs, total, average and marginal costs, cost
curves in short and long run – behaviour and inter-relationship.
Revenue analysis - total, average and marginal revenue, revenue structures under perfect and
imperfect competition.
Module 2: Market Structures (15 hours)

Perfect Competition - Features, equilibrium of firms in the short and long run.
Monopoly- Features, equilibrium of firms in the short and long run.
Monopolistic competition – Features.
Oligopoly – Features with kinked demand Curve.
References:
1. Gregory Mankiw, Principles of Economics, South-Western College Publishing; 7th
edition December 2013
2. Paul A. Samuelson and William D. Nordhaus, Microeconomics, McGraw Hill
Education, 19th edition
3. Dominick Salvatore (adapted by Rakesh Shrivatsava), Managerial Economics:
Principles and Worldwide Application, OUP, New Delhi 7th edition
4. H.L Ahuja, Principles of Microeconomics, 22e, S Chand Publication.
5. Frank Robert. H, Bernanke. Ben S., Principles of Economics, McGraw Hill Education
6. Paul Keat, Philip. K. Young and Sheejata Banerjee, Managerial Economics, Pearson
Education, 2016
7. William A. McEachern and Simrit Kaur, Micro economics: A South-Asian Perspective,
Cengage Learning, 2018
8. Jeffery M Perloff, Microeconomics 7th edition Pearson education 2019
9. Robert Pindyck & Daniel Rubinfeld Microeconomics 8th edition, Pearson education
10. D.D. Chaturvedi & S.L Gupta Business Economics: Theory & Application.
Evaluation Pattern
Weightage to Semester End Examination and Internal Continuous Assessment will be 60:40 respectively.
For courses carrying 2 credits
Courses carrying 2 credits shall be evaluated for total of 50 marks, which means 30 marks Semester End
Examination and 20 marks for Internal Continuous Assessment.
1. For Internal Continuous Assessment, there shall be two tests of 10 marks each held at regular
intervals during the semester. These tests may be conducted either in online mode or as a pen paper
test. An average of marks obtained in the 2 tests shall be considered as final marks.
The other component for 10 marks shall be chosen by the department. This can be a project/
assignment/ field study/ seminar/group discussion and so on.
2. For Semester End Examination, the question paper pattern shall be as follows:
Maximum Marks: 30
Duration: One hour
All questions will be compulsory carrying 15 marks each with internal choice
Q. 1 Based on Module 1 of the syllabus
Answer any two out of the following questions: (7.5 X 2 =15 marks) A. Descriptive
B. Numerical or application based
C. Numerical or application based / Case study
Answer any out of the following questions: (7.5 X 2 =15 marks) A. Descriptive
Program: B. Com (Accounting and Finance) Semester : I
Course : Business Mathematics Code:

Academic Year: 2023-2024

Internal External
Lectures Practicals Tutorials Credits
Internal Component
10 Marks 10 Marks -
1. To provide an overview to the students with the basic concepts involved in Mathematics.
2. To apply the basics of Mathematical skills which are imperative in Economics and Management.
Learning Outcomes : After completion of the course, students would be able to:
1. Illustrate the basic concepts of Share Market and Mutual Funds.
2. Illustrate the knowledge of Maxima, Minima and applications in Economics
3. To understand the various issues involved in the collection, analysis and arriving at conclusive
Decisions regarding quantitative data.
Pedagogy:
The objective of the course is to encourage students to learn and appreciate the use of the various tools of
Mathematics and Statistical Techniques with regard to scientific management in businesses. Hence,
1. Adaptive teaching methods.

2. To invoke Computational thinking in problem solving.
3. Classroom session with applications in MS-excel in Tutorial Lecture.
4. Students would be given project/field work for better understanding of the concepts.
Detailed Syllabus: ( per session plan )

Session Outline For Mathematical and Statistical Techniques I
Each lecture session would be of one hour duration (60 sessions)
Module Modul Module
Module Module Content Wise e Wise Wise
Pedagogy Durati Reference
Used on Books
1.Financial
Shares and Mutual Funds Mathematics
a. Shares: Concept of share, face value, market by Prarthana
value, dividend, equity shares, Shahi.(Ane’s
Preferential shares, bonus shares, Right issue Student
of Share, Split and Consolidation. Classroom
Edition)
sessions
b. Mutual Funds: types of Mutual funds, 2.Business
I with 7+8
Simple problems on calculation of Net mathematics
computation
income after considering entry load, and statistics
al thinking.
dividend, change in Net Asset Value by
(N.A.V.) and exit load. Averaging of price V.R.Nikam
under the Systematic Investment Plan (S.I.P.) (Chandralok
systematic withdrawal plan (S.W.P.). Prakashan)
Derivative of functions and Applications :

a. Functions: Introduction to functions and
Types of Functions: Explicit, Implicit, Single
valued, Multi valued, constant, polynomial,
Exponential and logarithmic (concepts only)
Functions in Economics: Demand function,
Supply Function, Cost Function, Total 1. Business
Revenue function, Profit Function Mathematics
D.C.Sancheti
b. Derivatives: Derivatives
, 𝑥 𝑥 as rate Measure: and
𝑛 Classroom
Derivatives of 𝑥 𝑒 , 𝑎 , 𝑙𝑜𝑔 𝑥 . Rules of V.K.Kapoor.(
sessions
differentiation: Scalar multiplication, Sum, Sultan Chand
with
difference, product, Quotient and chain rule & Sons.
II adaptive 3+7+5
(statement only) simple problems. Problems on 2.Mathematic
methods &
parametric, taking log on both sides not s for business
computation
included. economics by
al thinking
J.D. Gupta,
P.K.Gupta
c. Applications of Derivatives concerning only and Man
economic applications: Mohan
Marginal Cost, Marginal Revenue, Elasticity of
Demand, Maxima and Minima for functions in
Economics and Commerce. (Examination
Questions on this unit should be application
oriented only.)
Details of Internal Continuous Assessment (ICA) I
Internal Test Marks : 10
3 internal test of 10 marks will be conducted and best of 2 will be taken and then average of
these 2 will be taken as final 10 marks for ICA 1
Term End Examination Question Paper Pattern
Total Marks: 30
Q1 Answer any two out of the following Three questions (based on Module I) 5*2=10
Q2 Answer any two out of the following Three questions (Based on Module II) 5*2=10
Q3 Answer any two out of the following Three questions ( Based on Both Module I&II)
5*2=10
Reference Books:
Title Author(s) Publisher
Business Mathematics D. C. Sancheti and V. K. Sultan Chand & Sons, 2006,

Kapoor
Mathematics for Business J. D. Gupta, P. K. Gupta and Tata Mc‐ Graw Hill Publishing Co.
Economics: Man Mohan, Ltd., 1987
Schaum Series STATISTICS Murray Spiegel, Larry Mc Graw Hill
Stephens
Operations Research Gupta and Kapoor S. Chand & Sons Co.
Statistical Methods S.G. Gupta S. Chand & Sons Co.
Business Mathematics & B Aggarwal Ane Book Pvt. Limited

Statistics
Statistics for management Richard Levin, David S. Rubin, Pearson
Sanjay Rastogi /Masoos
Husain siddiqui.
Mathematics & Statistics Ajay Goel & Alka Goel. Taxmann’s Publication
Quantitative Techniques of Anand Sharma Himalaya Publishing House

Decision Making
Business Statistics Using Nick Lee & Mike SAGE
Excel & SPSS
Business mathematics and V.R.Nikam (Chandralok Prakashan)
statistics
Prepared By Approved By
Programme : B. Com (Accounting and Finance) Semester : I
Course : Business Analytics Code :
Internal External
20 marks 30marks
30 Nil Nil 02
Internal Component
• To demonstrate knowledge of basic concepts and terminologies in business analytics.
• To dissect vast data into meaningful information.
• To deduce a business problem into clearly defined and articulated problem statement for
assessment.
Learning Outcomes :
• Students will be able to use business analytics in managerial decision making
Pedagogy : Classroom learning , Presentation, Theory Notes, Assignments, Case Study
Sr. No. Modules No. of

Lectures
1 Introduction to Business Analytics, Data Bases, Data 9

Warehousing and Data Mining
2 Analytics Methodology 7
3 Visualization of Data 7
4 Business Analytics Future Trends 7
Total 30
Detailed Syllabus:
I PPT 9 • Data Mining: Concepts

Introduction to Business and Techniques”,
Analytics, Data Bases, Data Morgan Kaufmann
Warehousing and Data Theory Publication
Mining
Notes • Turban E, Armson, JE,
Concept of analytics, Types of Liang, TP & Sharda,
Analytics, Application fields - Case study Decision support and
Marketing Analytics, Finance Business Intelligence
Analytics, HR Analytics, Systems, John Wiley &
Operation Analytics, Sons
organisation and source of data, • Efraim Turban, Ramesh
importance of data quality, Sharda, Jay Aronson,
dealing with missing or David King, Decision
incomplete data, Role of Data Support and Business
Scientist in Business & Society. Intelligence Systems,
Pearson Education
Types of Data Sources-
Structured Vs Semi structured
Vs Unstructured data, Data
Warehouse Vs Databases,
Relational Database vs Non-
Relational Database, RDBMS
Data structures, Columnar Data
structures. Data Mining
meaning, Association Rules and
clustering, Decision trees,
Random forests.
PPT 7 • Data Mining: Concepts
Analytics Methodology and Techniques”,
II Morgan Kaufmann
Theory Publication
Introduction to Analytics Notes • Turban E, Armson, JE,
Methodology, preparing Liang, TP & Sharda,
objectives & identifying data Case study Decision support and
requirements, Data Collection, Business Intelligence
Understanding data, Data Systems, John Wiley &
preparation – Data Cleansing, Sons
Normalisation, Data • Efraim Turban, Ramesh
preparation, Data Blending, Sharda, Jay Aronson,
Data Modeling, Evaluation & David King, Decision
feedback Support and Business
Intelligence Systems,
Pearson Education
III PPT 7 • Data Mining: Concepts
Visualization of Data and Techniques”,
Introduction, Data Morgan Kaufmann
summarization methods; Tables, Publication
Graphs, Charts, Histograms, Theory • Turban E, Armson, JE,
Frequency distributions, Notes Liang, TP & Sharda,
Relative Frequency Measures of Decision support and
Central Tendency and Case study Business Intelligence
Dispersion; Box Plot; Basic Systems, John Wiley &
probability concepts, Sons
conditional probability, • Efraim Turban, Ramesh
Probability distributions, Sharda, Jay Aronson,
Continuous and discrete David King, Decision
distributions, sequential Support and Business
decision making. Intelligence Systems,
Pearson Education
IV PPT 7 • Data Mining: Concepts
Business Analytics Future and Techniques”,
Trends Morgan Kaufmann
Role of Artificial Intelligence in Theory Publication
Business, Machine Intelligence, Notes • Turban E, Armson, JE,
Competitive Intelligence, Text Liang, TP & Sharda,
Mining, Web Analytics (Web Case study Decision support and
content mining, Web usage Business Intelligence
mining, Web structure mining), Systems, John Wiley &
Role of Intelligent Agents in e- Sons
business, e-commerce, m- • Efraim Turban, Ramesh
commerce, Location Analytics, Sharda, Jay Aronson,
Intelligent Agent in search & David King, Decision
retrieval, Personalization and Support and Business
Comparison), Social Intelligence Systems,
Networking Analysis, Big Data Pearson Education
Tools & Techniques, Content
Analytics (Sentimental Analysis
& Opinion Analysis). Ethical
and Legal considerations in
Business Analytics
Signature Signature
(Concerned Faculty / HOD) (Principal)
Evaluation Pattern:-
Total External Internal Internal test: Assignment [ICA Component Breakup]
Marks Component Component [ICA]
50 30 20 10 10
Theory
1] For 50 Marks-ICA Test Component-2 test of 10 marks, Average of the 2.
External Component Paper Pattern

Question Description Marks Total
No. marks
Que 1 Answer the following Questions: (CLO 1) Any 2/3 05x2 10
Total 30
Marks
Program: B. Com (Accounting and Finance) Semester: I

Course: Cyber Crime and Laws Code:
Teaching Scheme
Lecture Practical Tutorial Credits Evaluation Scheme
Internal External
Internal Component
Class Test Assignment& projects Class Participation
10 Marks 10 Marks Nil
Course Objectives
1. To acquaint the students with general Cyber Laws
2. To acquaint the students with the legal framework influencing Cyber related decisions and operations
3. To enable the students to apply the provisions of cyber laws in business activities.
4. To acquit students with different types of cyber crimes
Course Outcomes:
CO1: The student will know and understand the existing cybercrime laws and its applications.
CO2: The learner would learn the cybercrimes.
CO3:The student would understand the different aspects of Cyber Laws and Cyber Crime
Pedagogy
• PPTs, Case studies, Group discussions, Classroom Activity, Videos, Research papers, News articles etc.

Lectures
1 Cyber Crime And Its Classification 10
2 Money Laundering 10
3 Information Technology Act 10
Total 30
Unit Topic No. Of
Hours/Credits
Module 1 CYBER CRIME AND ITS CLASSIFICATION 10
1. Introduction
2. History and Evolution of Cybercrime
3. Doctrine of Mens Rea & Actus Reus in Cyber Crime
4. Characteristics of Cyber Crime
5. Cyber Pornography
6. Cyber Terrorism
Module 2 10
MONEY LAUNDERING
1. Meaning of Money Laundering
2. Stages of Money Laundering
3. Anti-Money laundering (AML) using Technology
4. Financing of Terrorism
Module 3 INFORMATION TECHNOLOGY ACT 10
Key Provisions of IT Act Some of key provisions of IT related offences as impacting
the banks are given here.
Section 43: Penalty and compensation for damage to computer, Computer system,
etc.
Section 43A: Compensation for failure to protect data.
Section 65: Tampering with Computer Source Documents.
Section 66: Computer Related Offences.
Section 66B: Punishment for dishonestly receiving stolen computer resource or
communication device.
Section 66C: Punishment for identity theft.
Section 66D: Punishment for cheating by personation by using computer resource.
Section 66E: Punishment for violation of privacy.
Reference Book
Textbook of Cyber Crime and Penalties - Prashant Mali
Evaluation Scheme
Internal Continuous
Term End Examinations (TEE)
Assessment (ICA)
(weightage)
(weightage)
20 30 50
A. Details of ICA-
Continuous Assessment Details Marks

Component 1 (ICA-1) Internal Class test 10
Component 2 (ICA-2) Projects / Moot 10
Court/Assignments/Presentations/Seminar
1. In ICA 1- 2 test of 10 marks, Average of the 2 tests
B. Details of Semester End Examination Duration of examination- One hour

Question paper pattern:
Question Description Marks Total marks
No.
1 Answer the following Questions: 10 10
a) Theory Question-Long Answer
OR
b) Case Law/Case lets /short notes

OR
Case Law/Case lets /short notes

OR

Total Marks 30
Signature Signature
Dr. Deepa Chitnis Dr Parag Ajagaonkar
Faculty/HOD, Principal
Program: B. Com(Accounting and Finance) Semester: I
Course: Stock Market Operations Course Code:

Practical Tutorial Semester End
Lectures (Hours (Hours Credit Continuous
Examinations
per week) per week) Assessment (CA)
(SEE)
30 2 20 marks 30 marks
Learning Objectives:
• To know the basics of the Stock Markets in India.
• To understand the functioning of Stock exchanges.
• To understand stock market operations in terms on structure, trading and settlement procedures, processes
and related components etc.
Course Outcomes:
• Understand the structure of Capital Markets in India.
• Understand Stock Exchange and it’s functioning.
• Understand trading and settlement system in Stock exchanges
Outline of Syllabus: (per session plan)
Module Description No of Hours

1 Introduction to Capital Markets in India 10
2 Trading and Settlement system in Stock Exchanges 10
3 Stock Market Indices 10
Total 30
PRACTICALS
Module Topic No. of

Hours/Credits
Introduction to Capital Markets in India
Module I
An overview of Indian Securities Market, Meaning, Functions,
Intermediaries, Role of Primary Market – Methods of floatation of capital
– Problems of New Issues Market – IPO’s – Investor protection in
primary market – Recent trends in primary market – SEBI measures for 10
primary market.
Meaning, Nature, Functions of Secondary Market – Organisation and

Regulatory framework for stock exchanges in India – Defects in working
of Indian tock exchanges – SEBI measures for secondary market –
Overview of major stock exchanges in India.
Trading And Settlement System in Stock Exchanges

Module II
Indian Stock Exchanges: BSE – Different trading systems – Share groups

on BSE – BOLT System – Different types of settlements - Pay-in and 10
Pay-out – Bad Delivery – Short delivery – Auction – NSE – Market
segments – NEAT system options – Market types, Order types and books
– De-mat settlement – Physical settlement – Institutional segment –
Funds settlement – Valuation debit – Valuation price – Bad and short
delivery – Auction.
Stock Market Indices

Module III
Meaning, Purpose, and Consideration in developing index – Methods

(Weighted Aggregate Value method, Weighted Average of Price 10
Relatives method, Free-Float method) – Stock market indices in India –
BSE Sensex - Scrip selection criteria – Construction – Other BSE indices
(briefly) – NSE indices – S&P CNX Nifty – Scrip selection criteria –
Construction
Reference books:-
1. Securities Laws and Capital Markets – ICSI – Executive Programme
2. Capital Markets: Institutions and Instruments by Frank J. Fabozzi, Franco Modigliani
3. Capital account liberalization and stability of capital markets in India: An empirical analysis by
Laxmi R Nair
4. Regulation of Financial Intermediaries in Emerging Markets by T. T. Ram Mohan
5. Capital Markets in India by Rajesh Chakrabarti
Details of Internal Continuous Assessment (ICA)
Internal Test Marks : 10 marks
Assignment: - 10 marks
SEMESTER END ASSESSMENT: 30 MARKS DURATION: 1 HOUR
Question Paper Pattern for Theory Subjects (Semester –end Examination)
All questions are compulsory

Q. Particulars Marks
No.
Q.1. A. Answer in brief 8
OR
B) Answer in brief

OR
B) Answer in brief

OR
B) Answer in brief
Q.4. Read the following Case Study and answer the 6

questions that follow.
Program: B. Com (Accounting and Finance) Semester : I
Course : Basic & Advanced Excel Code:

Internal Continuous Term End
Lectures Practicals Tutorials Credits Assessment (ICA) Examinations (TEE)
(weightage) (weightage)
Internal Component
Class Test (Duration 20 minutes) Projects / Assignments Class Participation
10 Marks 10 Marks NIL
1. .To learn templates, charts creation using Excel
2. To learn Data Analytics using Excel
3. To learn Simulations using Excel
Learning Outcomes :
1. Learner would be able to present data in the form of Visuals, Charts and Simulations
2. Decision Making, Risk Analysis using Excel
Pedagogy: Lecture, PowerPoint Presentations, Video Clips, Case Studies, Role Plays, Group Discussion
Module Module
Module Module Content Wise Wise
Pedagogy Duration
Used
Spreadsheet application (e.g. MS-Excel/openoffice.org)
Creating/Saving and editing spreadsheets
Drawing charts.
Using Basic Functions: text, math & trig, statistical, date & time,
database, financial, logical
Data analysis – sorting data, filtering data (AutoFilter , Advanced Lecture,
Filter), data validation Case
FUNCTIONS AND FORMULAS: Understanding Screen Layout - Study ,
I 10 Lectures
Creating Auto List & Custom List - Entering, Selecting and Editing video clips
Data - Understanding References (Relative, Absolute & Mixed) - and
Working on Various Functions & Formulas - Common Basic discussion
Functions - Logical Functions - Text Functions - Date & Time
Functions - Lookup & Reference Functions - Mathematical
Functions - Conditional Functions - Referring Data from Different
Worksheet & Workbook Formula–Auditing -Various Calculation
Techniques - Working on Ranges
PRESENTATION OF DATA: Sorting Techniques - Various Data
Filtering Techniques - Formatting Techniques - Conditional
Lecture ,
Formatting - Number Formatting - Table Formatting - Protecting
II Case 10 Lectures
Sheets & Files - Understanding Various Excel Window Techniques
Studies
- Viewing Excel Spreadsheet in various Layouts - Advanced Printing
Techniques - Templates – Themes
DATA ANALYSIS TOOLS: Data Consolidation - Text to Columns Lecture
- Flash Fill - Remove Duplicates - Advanced Data Validation and Case
III Techniques - What-if Analysis - Goal Seek - Data Table - Solver – Studies, 10 Lectures
Scenarios; Working with Tables - Creating Charts - Understanding Group
Sparklines (Line, Column, Win/Loss) - Pivot Tables & Pivot Charts. Discussion
Reference Books
SUGGESTED READINGS:
1. Excel 2013 Bible: John Walkenbach, Wiley.
2. Excel Data Analysis - Modeling and Simulation: Hector Guerrero, Springer.
3. Excel Functions and Formulas: Bernd Held,BPB Publications.
4. Microsoft Excel 2013: Data Analysis and Business Modeling: Winston, PHI
5. Financial Analysis and Modeling using Excel and VBA: Chandan Sengupta, Wiley
Total External Internal Internal test: Assignment [ICA Component Breakup]
Marks Component Component [ICA]
50 30 20 10 10
Theory
1] For 50 Marks-ICA Test Component-2 test of 10 marks, Average of the 2.
External Component Paper Pattern

Question Description Marks Total
No. marks
Total 30
Marks
Programme : B. Com (Accounting and Finance) Semester : I

Course : Organisational Behaviour - I Code :
Internal External
20 Marks 30 Marks
30 Nil Nil 02
Internal Component
10 Marks 10 Marks ----
Learning Objective :
• To build self-awareness among the learner
• To enable the learner to identify and acknowledge individual and group differences
• To introduce the learner to group behaviour, group processes, team work & team conflicts
• To acquaint the learner with motivation theories at workplace, familiarize him with
modern age workplace stress & impart skills to handle stress
• Learning Outcome :
• The learner studies the self-awareness theories, gets well versed with aspects of
Personality, Perception,
• Attitude, Thinking & Learning
• The learner understands group dynamics, their effects on the individual, Powers & Politics
at workplace. He acquires skills to resolve conflicts, survive & excel at work.
• The learner discusses & deliberates the motivation theories & concludes their
application at workplace.
• The learner examines the causes & consequences of workplace stress & learns ways to cope
with it.
• The learner comprehends ways to manage change in organization, reasons ways to creative
problem solving
Pedagogy : Classroom learning , Presentation, Theory Notes, Assignments, Case Study
Module Description No of
Hours
1 Introduction to Organisational Behaviour 8
2 Individual Dimensions of Organisational Behaviour 8
3 Motivation at workplace & dealing with Work Stress 8
4 Introduction to Group Behaviour 6
Total 30
Module Module Content Module Wise Module Reference Books
Pedagogy Wise
Used Duration
I Introduction to ● Prasad L M, : Organizational
Organisational Behaviour : Behaviour, SultanChand
PPT 8
Concept of Organisational ● Koontz, Harold, Cyril
Behaviour, definition, Models Theory O'Donnell, and Heinz
of Organisational Behaviour,
Notes Weihrich: Essentials of
Disciplines that contribute to management, TataMcGraw-
the Organisational Behaviour Assignments Hill, New Delhi.
field, Challenges and
Opportunities for Case Study ● Organisational behaviour,
Organisational Behaviour. S.Robbins, Prentice Hall
● Prasad L M, Organizational
Behaviour, SultanChand
● Aswathappa,Organizational
behaviour
● Micheol T.Matheson:
Organizational Behaviour
and Management, Business
Publication Inc., Texas
II 8 ● Prasad L M, Organizational
Individual Dimensions Theory Behaviour, SultanChand
of Organisational
Behaviour : NotesPPT ● Koontz, Harold, Cyril
Self-Awareness: Individual Assignment O'Donnell, and Heinz
differences, factors affecting Case Study Weihrich: Essentials of
individual differences. management, TataMcGraw-
Concept of understanding Hill, New Delhi.
selfthrough Johari Window.
● Organisational behaviour,
Theories of learning – S.Robbins, Prentice Hall
Classical conditioning,Operant Behaviour, SultanChand
conditioning and Social learning
approaches,Intelligence,type
(IQ, EQ, SQ, at work place) ● Aswathappa, Organizational
behaviour
● Luthans,Fred:
Organizational Behaviour,
McGraw-Hill, New York.
P.L. Rao-International
Human Resource
III Motivation at ● Prasad L M,
workplace & dealing OrganizationalBehaviour, Sultan
Theory Notes 8
with Work Stress : Chand
Motivation at workplace:
PPT ● Koontz, Harold, Cyril
Concept of motivation,
O'Donnell, and Heinz Weihrich:
Assignments Essentials of management, Tata
Mc.Clelland’s Needs theory, McGraw-Hill, New Delhi.
Motivation through carrot Case study
(positive reinforcement) ●Organisational behaviour,
and stick (negative S.Robbins, Prentice Hall
reinforcement) at
workplace.
Dealing with work stress:

Stress, types of stress,
Stress Curve, Causes,
Time Management
IV Introduction to Group ● Prasad L M, Organizational
Behaviour : Theory Notes 6 Behaviour, Sultan Chand
Differences between groups and
teams; Types of teams, Creating
PPT ● Koontz,
effective teams Harold, Cyril O'Donnell, and
Assignments Heinz Weihrich: Essentials of
Power and politics: management, Tata McGraw-
Bases of power
Hill, New Delhi.
Causes of organizational
politics
● Organisationalbehaviour,
S.Robbins, Prentice Hall
Jealousy/envy at workplace
Behaviour, Sultan Chand
● Aswathappa, Organizational
behaviour
Signature Signature
Q. No. Particulars Marks

Q.1. A) Answer in brief 8
OR
B) Answer in brief

OR
B) Answer in brief

OR
B) Answer in brief

Program: B.Com(Accounting & Finance) (2023-24) Semester: I
Course: Presentations And Communication Techniques Course Code: UCNMBCM104
Lecture Practical Tutorial Semester End
(Hours (Hours (Hours Credit Continuous
Examinations (SEE)
per week) per per Assessment (CA)
(Marks- 30
week) week) (Marks - 20)
in Question Paper)
2 - - 2 20 30
1. To familiarize the learner with the methods of communication for effective functioning in an organisation.
2.To help the learner understand the significance of effective communication in the corporate world
3.To acquaint the learner with rapidly changing communication technology
4.To facilitate development of the learner’s soft skills required for successful professional life
Course Outcomes:
CO1: Enhance his/her communication skills to meet the challenges of the professional world and
achieve success in his/her professional goals and contribute to the growth of the organization
he/she is employed with
CO2: Demonstrate effective presentation skills effective for employability.
CO3: Analyze the different scenarios where communication is made between individuals or group of
people and identify the barriers in communication and how to overcome them
CO4: Develop written communication skills of email/letter writing.

Hours
1 Theory of Communication and Methods of Communication 05
2 Problems in Communication/ Barriers to Communication & Listening skills 04
3 Personnel Correspondence 04
4 Language and Writing Skills 02
5 Activity based learning 15
Presentations
Developing Listening/Writing skills
TOTAL 30
The course will be taught through theory and case studies
Module Topic No. of
Hours/Credits
Module 1 Theory of Communication: 05 hours
Concept of Communication: Models of Communication –
Linear / Interactive/ Transactional/; Shannon and Weaver.
Meaning, Definition, Process, Need, Feedback; Emergence of
Communication as a key concept in the Corporate and Global
world
Methods of Communication:
Verbal and Non-Verbal
Module 2 Problems in Communication/ Barriers to Communication: 04 hours
Physical or Environmental, Semantic or Language, Socio-
Cultural and Psychological Barriers; Ways to Overcome these
Barriers
Listening: Importance of Listening Skills; Obstacles to
Listening; Cultivating Effective Listening Skills
Module 3 Personnel Correspondence: 04 hours
Job Application and Resume
Module 4 Language and Writing Skills: 02 hours

Email etiquette
Module 5 Activity based learning 15 hours

Presentations
Developing Listening/Writing skills
Suggested Reading:
1. Alien, R.K.(1970) Organisational Management through Communication.
2. Ashley,A(1992) A Handbook Of Commercial Correspondence, Oxford University Press.
3. Aswalthapa, K (1991) Organisational Behaviour, Himalayan Publication, Mumbai.
4. Balan,K.R. and Rayudu C.S. (1996) Effective Communication, Beacon New Delhi.
5. Banerjee, Bani P (2005) Foundation of Ethics in Mangement Excel Books
6. Benjamin, James (1993) Business and Professional Communication Concepts and Practices, Harper Collins College
Publishers, New York.
Evaluation Pattern
The performance of the learner will be evaluated for 50 marks in two components. The first component will
be a Continuous Assessment with a weightage of 40% of total marks per course. The second component
will be a Semester end Examination with a weightage of 60% of the total marks per course. The allocation
of marks for the Continuous Assessment and Semester end Examinations is as shown below:
a. Details of Continuous Assessment (CA)

40% of the total marks per course:
Component 1 (CA-1) Class Test (MCQ) 10
Mean score of two class tests of 10 marks
Component 2 (CA-2) Presentations 10
b. Details of Semester End Examination
60% of the total marks per course. Duration of examination will be of one hour.
Question Description Total Marks

Number
Q1 Essay type (Any 1 out of 2) 10
Q2 Drafting of Job Application and Resume 10

A. Case Study
Q3 B. Email Etiquette 10 (5+5)
Total Marks 30
Signature Signature
Program: F.Y. B A F Semester: I
Course: Environment & Sustainability Code:


Lectu
Practical Tutorial Credit Assessment (ICA) Examinations (TEE)
re
30 - - 2 20 30
Internal Component Assessment
ICA 1 ICA 2
Class Test (Compulsory) Assignment
10 10
1) To impart the Fundamental knowledge of Environment and Sustainability, and make the learners
understand the complex human- environmental relationships.
2) To develop the critical thinking and problem-solving real data analysis through enhancing social
entrepreneurship skills in the field of environment
3) To facilitate the process of linking Sustainable Development Goals on day-to-day activities and promote
the idea of sustainability as introduced in the business
4) To orient learners towards the field work through observation and study of environmentally significant
features in surroundings
Learning Outcomes:
At the end of the course module, the students should be able to:
1) Understand the relevance of the natural surroundings and its influence over human habitat
2) Learners will be encouraged to take steps for the conservation and sustainability of natural environment
through sustainability
3) Learners will be encouraged with innovative and sustainable business solutions wrt Environment
Pedagogy: The objective of the course is to encourage students to learn and to appreciate the use of the
various tools. Hence,
1) Short case studies would be either discussed in class or would be given to students as assignments
for submission
2) Pertaining to the topic covered, students would be given project/field work which will be of practical
nature.
3) Besides, projects, newspapers articles, group discussion, etc will be taken up to link the topics with the
current scenario.
Pre-requisite:
1. Basic understanding of the relevance of natural environment and its spatial relevance
2. Awareness about existing conditions and issues in the field of Environment
Session Outline For
Module
Module
Mod Wise Module Wise Reference
Module Content Wise
ule Pedagogy Books
Duration
Used
Bharucha, Erach (2004).
Textbook for Environmental
Environment, Ecosystem, Studies for Undergraduate
Biodiversity Courses of all Branches of
1.1 Definition, Components, Structure Higher Education, University
Grants Commission, New
1.2 Ecosystem- Meaning, Functions;
Field visits Delhi. 2004.
Types of Ecosystems Class room
1.3 Biodiversity – Meaning, Global sessions Kaushik Anubha and Kaushik
I 10
Bio-diversity Hotspots; Threats to Documenta C. P. (2016) Perspectives in
Biodiversity; Biodiversity ry Environmental Studies, Fourth
screening Edition, New Age International
Conservation; CITES-1972 (P) Limited, Publishers.
1.4 Case Studies at local, national,
international level Rajagopalan, R. (2016).
Environmental studies: from
crisis to cure. Oxford
University Press.
Natural Resources Zimmerman’s World
2.1 Resource- Classification, Resource Resources and Industries’
Harper & Row
Conservation; Water, Forest,
Energy resources- Problems and Environmental Science-
Class room Botkins and Killer, Wiley,
Management sessions John & Sons
II 2.2 Resource Potentials towards Documenta 10
Green Economy through Energy ry William P Cunningham, Mary
screening Ann Cunningham,
Audit, Renewable Energy, Environmental Science –
International Solar Alliance Enquiry & Applications,
2.3 Innovative Business Solutions in McGraw Hill Education
Resource sector
Daniele, Ponzi Dechen,
Sustainable Development & SDG’s Tsering and Jaco, Cilliers
3.1-Meaning, Need; Introduction to (2019).
Sustainable Development Goals
3.2 SDG agenda – 5 key opportunities Class room
Strengthening the
sessions
for development; COVID 19 & SDGs Environmental Dimensions of
III Documenta 10
3.3 Environmental Goals The Sustainable Development
ry
achievements – India screening
Goals in Asia and the Pacific
3.4 Integration of SDGs into Business Tool Compendium. Asian
strategy and operations, Sustainability Development Bank and the
Reporting and Impact Measurement United Nations Environment
Programme
Evaluation Scheme
Internal Total
Term End
Continuous
Examinations
Assessment
(TEE)
(ICA)
(weightage)
(weightage)
20 30 50
B. Details of ICA-
Continuous Details Marks
Assessment
Component 1 Internal Class 10
(ICA-1) test
Component 2 Assignment 10
(ICA-2)
2. In ICA 1- 2 test of 10 marks, Average of the 2(offline)

3. Also, ICA 1- Application based
Q. 1 Concept based question Total Questions- 04 One mark each
Q.2. Questions based on small answers- 03 Two marks each
B. Details of Semester End Examination -Duration of examination- One hour

No.
1 Answer the following Questions: (Module 1) 05x2 10
Any 2/3
Any 2/3
Any 2/3
Total Marks 30
Signature Signature
Vaishali Kurhekar Dr Parag Ajagaonkar
HOD, Dept of Environmental Studies Principal
Program: B. Com (Accounting and Finance) Semester: I
Course: ARTHANEETI Course Code:
Lecture Practical Tutorial Continuous Semester End
(Hours per (Hours per (Hours Credit Assessment (CA) Examinations (SEE
week) week) per week) (Marks - 25) in Question Paper)
2 2
• Basic introduction of Kautilya’s Arthashastra

• To explore the concepts of Raja-vidya (Leadership) and Raj-Vyavastha (Public
administration) for Rashtra Nirman (National development)
• Revisiting the ancient Indian wisdom from a modern perspective
• Application of these concepts in today’s administrative scenario
Course Outcomes:
The participants will-
• Know about the administrative methods given in Arthashastra

• Develop an interest in research and further study of the text
• Will have a result oriented approach in Public administration
• Inculcate leadership qualities in their personal and professional lives

1 Historical background & Introduction to Kautilya’s Arthashastra 15
2 Disaster Management, Income & Budgeting, Record Keeping of Government 15
Department
Total 30
Unit Topic No. of Hours/Credits
Module 1 • Historical background of Kautilya’s Arthashastra 15

• His life, work and teachings
• Introduction to Kautilya’s Arthashastra
• Understanding of the Saptanga of a Rajya (Swami,
Amatya, Janapada, Durg, Kosha Danda Mitra)
• Revelance of Saptanga in todays’ context
• How to use it in modern day public administration
Module 2 • Various 18 government departments (Adhyakshaprachara - 15

Book 2 of Arthashastra)
• Disaster management (Vyasana)
• Record keeping of government departments
• Focus on income and budgeting (Kosha adhyaksha)
• Importance of Kosha (Treasury)
• 40 ways to gather income for government

No.
Q.1. C. Answer in brief 8
OR
B) Answer in brief

OR
B) Answer in brief

OR
B) Answer in brief

Reference books
1. Kautilya's Arthashastra - R. P. Kangle

2. Glossary of Technical Words of Kautilya - Prof. Shashirekha
3. A few other research papers as reading material.
4. Kautilya’s Arthashastra - RP Kangle (Sanskrit sutras -also available in English
And Marathi translations)
5. Kautilya Arthsahstra, Prof. Shashirekha, Cosmo Publication, New Delhi
Program : B. Com (Accounting and Finance) Semester
Course : Indian Management Thoughts and Practices Code :
Lecture Practical Tutorial Credits Theory Practical
Internal External Internal External
30 Nil Nil 2 20 30 Nil Nil
Marks Marks
Internal Component
Class Test Duration Assignment& projects Class Participation
Learning Objectives
1. To understand the relevance of Indian Ethos & its applications in Management.
2. To acquaint learners with the concepts of Karma and Self- Management.
3. To understand the Indian approach to personality development.
4. To understand the Indian approach towards leadership, motivation & stress Management.
Learning Outcomes
1. Learners will be able to understand the meaning of Ethos. Learners will also be able to
apply the Indian ethos in managing oneself as well as business.
2. Learners will be able to understand the applications of Karma and Self- Management
lessons in personal & professional setting.
3. Learners will be able to appraise the value of embracing yoga, meditation and other aspects
of personality development.
4. Learners will be able to understand the importance of meditation as a stress management
technique. They will also be able to compare the global approaches to motivation at
workplace.
Pedagogy
• PPTs, Case studies, Group discussions, Classroom Activity, Videos, Research papers,
News articles etc.
Detailed Syllabus Plan
Mod Module Content Module wise Duration of
ule Pedagogy Module
Used
I Introduction to Indian Ethos PPTs, Group 8
• Indian Ethos: Meaning, Features, Need, History, discussions,
Relevance, Principles Practiced by Indian Companies, Videos, Case
Requisites, Elements, Role of Indian Ethos in studies,
Managerial Practices. Activity
• Indian concept of learning: Gurukul System of
Learning, Meaning, Features, Advantages,
Disadvantages, Modern System of Learning Vs.
Gurukul System of Learning.
• Indian Heritage in Business, Management, Production
and Consumption.
II Karma, & Self-Management PPTs, Group 8
• Karma: Meaning, Importance of Karma to Managers, discussions,
Nishkama Karma. Videos, Case
✓ Laws of Karma: The Great Law, Law of Creation, Law studies,
of Humility, Law of Growth, Law of Responsibility, Activity
Law of Connection
✓ Corporate Karma: Meaning, Methodology, Guidelines
for good Corporate Karma
✓ Concept of Vasudhaiva Kutumbakam
• Self-Management: Personal growth and Lessons from
Ancient Indian Education System.
III Personality Development PPTs, Group 6
• Personality Development: Meaning, Determinants, discussions,
Indian Ethos and Personality Development Videos, Case
• Personality development through yoga – Meaning, studies,
Significance of yoga. Activity
• The three paths/marga – Bhakti, Karma and Jnana. The
three gunas – sattva, rajas, tamas.
• Individual – a being with infinite capabilities and
potentials – is a result of your own actions Koshas: the
concept of man.
IV Stress Management, leadership & Motivation PPTs, Group 8
• Stress Management Techniques- a. Meditation: discussions,
Meaning, Techniques, Advantages, Mental Health and Videos, Case
its Importance in Management/self-development, Brain studies,
Storming, Brain Stilling Activity
• Leadership: qualities of leaders with special reference
to Indian thoughts. Contemporary Approaches to
Leadership, Joint Hindu Family Business – Leadership
Qualities of Karta.
• Motivation – Meaning, Indian Approach to Motivation,
Techniques. Indian approach vis-à-vis American and
Japanese approaches.
References:
1. R Nandagopal, Ajith Sankar RN: Indian Ethics and Values in Management, Tata Mc Graw Hill
2. Bhatta, S.K., Business Ethics & Managerial Values.
3. Dave, Nalini V: Vedanta and Mana
4. Chakraborty, S.K.: Foundation of Managerial Work-Contributions from Indian Thought, Himalaya
Publication House, Delhi 1998
5. Chakraborty, S.K.: Managerial Effectiveness and Quality of Work life – Indian Insights, Tata McGraw
Hill Publishing Company, New Delhi – 1987
6. Chakraborty, S.K.: Management by Values, Oxford University Press 1991.
7. Nandagopal, Ajith Shankar, Indian Ethos and Values in Management, Tata Mc Graw Hill, 2010
8. Khandelwal Indian Ethos and Values for Managers, Himalaya Publishing House, 2009
9. Biswanath Ghosh, Ethics In Management and Indian Ethos, Vikas Publishing House, 2009
10. Joseph Des Jardins, An Introduction to Business Ethics , Tata Mc Graw Hill, 2009
11. S K Chakraborty, Management by Values, Oxford University Press, New Delhi, 2008
12. Management Theory, Rao M. & Rao S., Kanishka Publishers Distributor
13. Indian Ethos in Management, P.K. Ghosh
14. Ethics, Indian Ethos and Management, S. Balachandran and others, Shroff Publishers and Distributors
Pvt. Ltd.

No.
Q.1. D. Answer in brief 8
OR
B) Answer in brief

OR
B) Answer in brief

OR
B) Answer in brief

Signature Signature
(Concerned Faculty/HOD) (Principal)
SEMESTER II
Programme : B. Com. (Accounting & Finance) Semester : II
Course : Financial Accounting – Firms Code :
Internal External
40 Marks 60 Marks
45 Nil Nil 03
Internal Component
20 Marks 20 Marks ----
• Learners will understand special features and accounting treatment of Partnership business
• Learners will be able to demonstrate knowledge of preparation of Final Accounts through
analysis and synthesis of information as well.
• To help the learners to identify the procedure for settlement of liabilities at the time of
dissolution of firm.
• Learners will understand the entire process of amalgamation of firms and the accounting
treatment of profit prior to incorporation
Learning Outcomes :
• Identify and apply appropriate accounting procedure for Admission, Retirement or Death of a
partner.
• Build a constructive plan for the dissolution of partnership firms as per legal compliances.
• Implement accounting procedure for Amalgamation of firms, calculate of purchase consideration
in case of Amalgamation of firms and prepare balance sheet of new firm after Amalgamation.
• Calculate pre and post incorporation expenses and profit and treatment of pre-incorporation profit
and post incorporation profit.
Study
1 Partnership Final Accounts 12

2 Accounting for Piecemeal Distribution of Cash 10
3 Amalgamation of Firms 13
4 Profit Prior to Incorporation 10
Total 45
Detailed Syllabus:
used
I Partnership Final Accounts : • Introduction to Accountancy by T.

S. Grewal, S. Chand and Company
• Introduction to Partnership Theory 12
(P) Ltd., New Delhi
accounts Notes
• Various adjustments and • Advance Accounts by Shukla &
Practical
Treatment of Goodwill at the Grewal, S. Chand and Company (P)
Problems
time of Admission, Retirement Ltd., New Delhi
and Death of Partner PPT
• Advanced Accountancy by R. L
• Preparation of Partnership Gupta and M Radhaswamy, S.
Final accounts on Admission, Chand and Company (P) Ltd.,
Retirement & Death of Partner(
New Delhi
During the year)
• Modern Accountancy by
Mukherjee and Hanif, Tata Mc.
Grow Hill & Co. Ltd., Mumbai
• Financial Accounting by P. C.
Tulsian, Pearson Publications, New
Delhi
• Compendium of Statement &
Standard of Accounting, ICAI.
• Indian Accounting Standards,
Ashish Bhattacharya, Tata Mc. Grow
Hill & Co. Ltd., Mumbai
II Accounting for Piecemeal • Introduction to Accountancy by T.

Distribution of Cash : S. Grewal, S. Chand and Company
Theory 10
(P) Ltd., New Delhi
Notes
• Excess Capital Method : • Advance Accounts by Shukla &
Practical
Grewal, S. Chand and Company (P)
Settlement of External and Problems
Ltd., New Delhi
Internal Liabilities and Capital PPT
Balances. • Advanced Accountancy by R. L
Gupta and M Radhaswamy, S.
Chand and Company (P) Ltd.,
• Maximum Loss Method
New Delhi
Including insolvency of partner
Delhi
• Financial Accounting by Williams,
Tata Mc. Grow Hill & Co. Ltd.,
Mumbai
III Amalgamation of Firms : • Introduction to Accountancy by T.

S. Grewal, S. Chand and Company
• Realisation Method Only Theory 13 (P) Ltd., New Delhi
Notes
• Calculation of purchase
• Advance Accounts by Shukla &
consideration PPT Grewal, S. Chand and Company (P)
• Journal/ledger accounts of old Practical Ltd., New Delhi
firms problems • Advanced Accountancy by R. L
• Preparing Balance sheet of Gupta and M Radhaswamy, S.
new firm Chand and Company (P) Ltd.,
New Delhi
Delhi
• Financial Accounting by Williams,
Tata Mc. Grow Hill & Co. Ltd.,
Mumbai
IV. • Introduction to Accountancy by T.
Profit Prior to S. Grewal, S. Chand and Company
Incorporation : Theory 10 (P) Ltd., New Delhi
Notes
• Principles for ascertainment • Advance Accounts by Shukla &
Practical Grewal, S. Chand and Company (P)
• Preparation of separate,
Problems Ltd., New Delhi
combined, columnar Profit
and Loss account including PPT • Advanced Accountancy by R. L
different basis of allocation of Gupta and M Radhaswamy, S.
expenses and income Chand and Company (P) Ltd.,
New Delhi
Delhi

Paper Pattern:
Q. 1 is compulsory.
Paper Pattern:
Q.1 is compulsory.

10 MARKS
Programme : B. Com. (Accounting & Finance) Semester : II
Course : Elements of Costing Code :
Internal External
40 Marks 60 Marks
45 Nil Nil 03
Internal Component
20 Marks 20 Marks -----
• Describe the cost concepts, cost behaviors, and cost accounting techniques that are
applied to manufacturing and service businesses.
• Develop an understanding of cost accounting statements
• Determine the costs of products and services.
• Analyze the profitability of a product or service.
• Apply cost concepts and cost behaviours in the solving of management decision.
Learning Outcomes :
• After completion of the course, learners would be able to:
• Express the place and role of cost accounting in the modern economic environment
• Select the costs according to their impact on business
• Differentiate methods of schedule costs per unit of production
• Differentiate methods of calculating stock consumption
• Interpret the impact of the selected costs method
• Identify the specifics of different costing methods.
• Calculate and explain the various formulae used in CVP analysis.
Study
1 Introduction to Cost Accounting 10

2 Product Cost 12
3 Cost sheet 13
4 Profit Reconciliation statement 10
Total 45
Detailed Syllabus:
used
I Introduction to Cost Accounting • Shukla, M.C., T.S. Grewal

and M.P. Gupta. Cost
Introduction: Meaning, Objectives PPT 10
Accounting: Text and Problems.
and Advantages of Cost
Theory S. Chand & Co. Ltd., New Delhi.
Accounting, difference between
Notes • Maheshwari, S.N. and S.N.
cost accounting and financial
accounting. Cost concepts and Practical Mittal. Cost Accounting: Theory
classifications. Elements of cost. Problems and Problems.,
Installation of a costing system. • Arora, M.N. Cost Accounting
Role of a cost accountant in an – Principles and Practice. Vikas
organization Publishing House, New Delhi.
• Saxena Vashist. Cost

management. Sultan Chand, New
Delhi
• ICAI and ICSI Study

Materials
II Product Cost: 12 Shukla, M.C., T.S. Grewal and

M.P. Gupta. Cost Accounting:
Material Costing: PPT
Text and Problems. S. Chand &
Material/inventory control-
Theory Co. Ltd., New Delhi.
concept and techniques.
Notes • Maheshwari, S.N. and S.N.
Accounting and control of
purchases, storage and issue of Practical Mittal. Cost Accounting: Theory
materials. Methods of pricing of Problems and Problems.
materials issues – FIFO, Simple
Average, Weighted Average.
Treatment of material losses.
Labour Costing: Accounting and

control of labour cost, time
keeping and time booking, concept
and treatment of idle time, over
time.
Overhead Costing: Classification,

allocation, apportionment and
absorption of overhead. Under-
and over-absorption.
III Cost Sheet : 13 • Shukla, M.C., T.S. Grewal
and M.P. Gupta. Cost
Meaning and Classification of Theory
Costs Notes
S. Chand & Co. Ltd., New Delhi.
Determination of Total Cost PPT • Maheshwari, S.N. and S.N.
Unit costs, Different Cost for Practical Mittal. Cost Accounting: Theory
different purposes – Preparation problems and Problems.,
of Cost Statements
• Arora, M.N. Cost Accounting
– Principles and Practice. Vikas
Publishing House, New Delhi.
• Saxena Vashist. Cost

management. Sultan Chand, New
Delhi

Materials
IV Profit Reconciliation Statement • Shukla, M.C., T.S. Grewal

: and M.P. Gupta. Cost
Theory 10
Introduction and Meaning Notes
S. Chand & Co. Ltd., New Delhi.
Need for Reconciliation PPT • Maheshwari, S.N. and S.N.
Procedure of Preparation of Practical Mittal. Cost Accounting: Theory
Statement of Reconciliation problems and Problems.,
Practical problems based on • Saxena Vashist. Cost

reconciliation of cost and management. Sultan Chand, New
financial accounts Delhi

Materials

Paper Pattern:
Q. 1 is compulsory.
Paper Pattern:
Q.1 is compulsory.

10 MARKS
Program: B.Com(Accounting and Finance) Semester: II
Course: Business Law Course Code:

(Hours per (Hours per (Hours Credit Continuous
week)
Examinations (SEE)
week) per Assessment (CA)
week) (Marks- 75
(Marks - 25)
in Question Paper)
2 2 20 30
1. To get an overview of select Mercantile laws of India
2. To understand the changing trends of these legislations in pace with the time
Course Outcomes:
1. To effectively apply these legislations in the area of their operations, be it employment or business
2. To effectively evaluate the business regulatory environment on the basis of these legislations
Outline of Syllabus:

1 Indian Contract Act, 1872 14
2 The Indian Partnership Act, 1932 and The Limited Liability Partnership Act, 08
2008
3 THE NEGOTIABLE INSTRUMENTS ACT, 1881 08
TOTAL 30
Detailed Syllabus:
Unit Topic No. of
Hours/Credits
Module 1 Indian Contract Act, 1872 14
Salient Provisions:
• Rights available to parties under Indian Contract Act
• Definition of Contract
• Offer, Promise, Acceptance and enforceability and its types
• Agreements and contracts
• Essentials of a valid contract
• Quasi Contracts
• Quantum Meruit
• Termination of Contract
• Contract of indemnity and guarantee
• Contract of Bailment
• e-contracts
• Basic awareness of drafting of contracts
Module 2 The Indian Partnership Act, 1932- and The LimitedLiability 08
Partnership Act, 2008
Indian Partnership Act, 1932
• Definition of Partner and Partnership
• Formation of Partnership and Partnership Deed
• Classification of Partnership and Partners
• Partnership and Co-ownership
• Provisions with regard to Minors
• Dissolution
The Limited Liability Partnership Act,2008
• LLP as Body corporate and its Characteristics
• LLP Agreements
• LLP-Partners Eligibility
• Designated Partners
• Partner’s Liability
• Name of LLP, its incorporation and contents of documentations
• Holding out
• Transferable interest
• Winding up
Module 3 THE NEGOTIABLE INSTRUMENTS ACT, 1881 08
• Understanding the concept and effect of Negotiability
• Negotiable instruments, Types and its characteristics
• Banker Customer relationship and their obligation
• Paying banker and collecting banker
• Payment in Due Course
• Cheque- its honoring and bouncing- Legal implications
• Material Alteration in instruments
• Changing Trends: National Electronics Funds Transfer System
(NEFT) and Real Time Gross Settlement (RTGS)
Evaluation Scheme
Internal Continuous
Assessment (ICA)
(weightage)
(weightage)
20 30 50
B. Details of ICA-

No.
c) Theory Question-Long Answer
OR
d) Case Law/Case lets /short notes

b) Theory Question-Long Answer
OR

b) Theory Question-Long Answer
OR

Total Marks 30
Signature Signature
Program: B. Com (Accounting and Finance) Semester : II
Course : Course : Business Statistics Code:

Lectures Practicals Tutorials Credits Assessment (ICA) Examinations (TEE)
Internal Component
10 marks 10 marks -
1. To provide an overview to the students with the basic concepts involved in Statistics.
2. To apply the basics of Statistical skills which are imperative in Economics and Management.
3. To take well informed decisions in predictable and uncertain situations.
Learning Outcomes : After completion of the course, students would be able
1. To understand the various issues involved in the collection, analysis and arriving at conclusive
Decisions regarding quantitative data.
2. To understand and appreciate the practical relevance of various basic statistical tools in the
Field of finance and economics.
Pedagogy:
The objective of the course is to encourage students to learn and appreciate the use of the various tools of
Mathematics and Statistical Techniques with regard to scientific management in businesses. Hence,
1. Adaptive teaching methods.

2. To invoke Computational thinking in problem solving.
3. Classroom session with applications in MS-excel in Tutorial Lecture.
4. Students would be given project/field work for better understanding of the concepts.
Detailed Syllabus: ( per session plan )

Session Outline For Mathematical and Statistical Techniques I
Each lecture session would be of one hour duration
Module Module Module
Module Module Content Wise Wise Wise
Pedagogy Duration Reference
Used Books
Introduction and Descriptive Statistics:

a. Introduction: Meaning, Scope and
Limitations of Statistics, Basic Statistical 1.Statistical
Concepts: Population, Sample, variate, Methods ‐
Attributes, Parameter, Statistic. Types of S.G. Gupta
data, Sources of data: Primary and (S. Chand &
secondary, sample and census survey. Co.)
b. Descriptive Statistics :
Classroom 2.
I) Measures of Central Tendency:
D e finition of Average, Types of sessions Quantitative
Averages: Arithmetic Mean, with Techniques
Combined and Weighted arithmetic adaptive 2+6+7 for decision
I mean, median, and Mode for raw making by
methods &
dat a, Un grouped frequency computati Anand
dist ri buti on, grouped frequency onal Sharma.
distribution. Quartiles, Deciles and thinking 3. Business
Percentiles. Statistics
II) Measures of Dispersions: Concept Using excel
of dispersion. A b s o l u t e a n d and SPSS
relative measures of by Nick Lee
d i s p e r s i o n , Range, Quartile and Mike.
Deviation, Mean Deviation,
Standard Deviation and
corresponding coefficients.
Combined Standard deviation.
1.Statistics
Probability & Probability Distributions
for
a. Probability Theory
managemen
Concept of random experiment/trial and possible t by Richard
outcomes; Sample Space and Discrete Sample Levin,
Space; Events their types, Algebra of Events, David S.
Mutually Exclusive and Exhaustive Events, Classroom Rubin,
Complimentary events. sessions Sanjay
i) Classical definition of Probability, with Rastogi
II 4+5+6
Addition theorem (without proof), computati /Masoos
conditional probability. onal Husain
ii) Independence of Events: P (A ∩ B thinking Siddiqui.
)=P(A) P(B). Simple examples
2.
iii) Bayes Theorem
Operations
a. Probability Distributions:
i. Discrete Probability Distribution: Research
Binomial, Poisson (Properties and Gupta and
Kapoor.
applications only, no derivations are
expected)
ii. Continuous Probability distribution: Normal
Distribution. (Properties and applications only,
no derivations are expected)

Internal Test Marks : 10
Internal test of 10 marks will be conducted and best of 2 will be taken and then average of these 2 will
be taken as final 10 marks for ICA 1
Term End Examination Question Paper Pattern Total Marks: 30
Q1 Answer any two out of the following Three questions (based on Module I) 5*2=10
Q2 Answer any two out of the following Three questions (Based on Module II) 5*2=10
Q3 Answer any two out of the following Three questions ( Based on Both Module I&II) 5*2=10
Reference Books:
Title Author(s) Publisher
Business Mathematics D. C. Sancheti and V. K. Sultan Chand & Sons, 2006,

Kapoor
Mathematics for Business J. D. Gupta, P. K. Gupta and Tata Mc‐ Graw Hill Publishing Co.
Economics: Man Mohan, Ltd., 1987
Schaum Series STATISTICS Murray Spiegel, Larry Mc Graw Hill
Stephens
Operations Research Gupta and Kapoor S. Chand & Sons Co.
Statistical Methods S.G. Gupta S. Chand & Sons Co.
Business Mathematics & B Aggarwal Ane Book Pvt. Limited

Statistics
Statistics for management Richard Levin, David S. Rubin, Pearson
Sanjay Rastogi /Masoos
Husain siddiqui.
Mathematics & Statistics Ajay Goel & Alka Goel. Taxmann’s Publication
Quantitative Techniques of Anand Sharma Himalaya Publishing House

Decision Making
Business Statistics Using Nick Lee & Mike SAGE
Excel & SPSS
Business mathematics and V.R.Nikam (Chandralok Prakashan)
statistics
MACROECONOMICS
MODULE I: Economy in the short run (15 hours)
Macroeconomics: scope and significance; Circular flow of income- closed economy: two- sector and
three-sector models, open economy:four sector model. Leakages and injections - their impact on circular
flow of income.
Concepts of national Income: GNP, GDP, NNP at market prices, NNPat factor cost, Personal Income,
Disposable Income, Real and Nominal GDP, Current and Nominal GDP, Green GDP, Measurementof
National Income. Numerical problems.
Business cycles: meaning, features and phases. Case studies
Policies for Economic Stabilisation
MODULE II: Introduction to Keynesian Economics (15 hours)
Theory of Income and Employment- Classical Theory: Say’s law of markets ; Keynesian Theory of
Employment: Aggregate Demand (C + I + G), Aggregate Supply and Effective Demand.
Theory of Consumption: Fundamental psychological law of consumption, average and marginal

propensity to consume and their implications, factors affecting consumption: subjective and objective.
Case studies and numerical problems.
Theory of Investment: Meaning of investment function, determinants of investment function: marginal

efficiency of capital and rate of interest; Factors affecting MEC: Prospective yield and Supply price (Cost
of Investment); Relationship between MEC and rate of interest. Investment Multiplier- meaning,
assumptions, working, limitations and leakages. Case studies and numerical problems.
References:
1. N Gregory Mankiw: “Principles of Macroeconomics” Cengage Learning India.
2. Ahuja H.L: “Macroeconomics: Theory and Policy”, S. Chand Company Ltd. New Delhi
3. McConnell & Brue: “Macroeconomic”, McGraw-Hill Education Private Ltd. New
Delhi
4. Dornbusch & Fischer: ‘Macroeconomics’ McGraw Hill Education, New Delhi.
5. R. Glenn Hubbard & O’brien: ‘Macroeconomics’, Pearson Education, New Delhi.
6. D N Dwivedi:‘Managerial Economics’ Vikas Publishing House.
Evaluation Pattern
Weightage to Semester End Examination and Internal Continuous Assessment will be 60:40
respectively.
For courses carrying 2 credits
Courses carrying 2 credits shall be evaluated for total of 50 marks, which means 30 marks Semester End
Examination and 20 marks for Internal Continuous Assessment.
1. For Internal Continuous Assessment, there shall be two tests of 10 marks each held at
regular intervals during the semester. These tests may be conducted either in online mode or
as a pen paper test. An average of marks obtained in the 2 tests shall be considered as final
marks.
The other component for 10 marks shall be chosen by the department. This can be a project/
assignment/ field study/ seminar/group discussion and so on.
2. For Semester End Examination, the question paper pattern shall be as follows:
Maximum Marks: 30
Duration: One hour
All questions will be compulsory carrying 15 marks each with internal choice
Answer any two out of the following questions: (7.5 X 2 =15 marks)
A. Descriptive

Answer any out of the following questions: (7.5 X 2 =15 marks)
A. Descriptive
Programme : B. Com (Accounting and Finance) Semester : II
Course : Competition Law Code :
Internal External
Internal Component
Class Test Projects / Class Participation
Assignments/Presentations
10 Marks 10 Marks ---
Module 1 (Lectures 10)
1.1 Concept and Function of market and role of Competition Act

1.2 Evolution and Growth of Competition Law
1.3 Nature and Scope of Competition Law
1.4 Competition Act 2002, Overview, definition and idea of agreement, dominant position, combinations
and effect of anticompetitive activities

2.1 Anti-Competitive Agreement (Section 3)
2.2 Horizontal Agreement----Type of Horizontal Agreement
2.3 Vertical Agreement---Type of Vertical Agreement
2.4 Horizontal Agreement V Vertical Agreements
2.5 Prohibition of Anti-competitive agreements/ cartel/bid rigging

3.1 Abuse of Dominant position (Section 4)
3.2 Factors for determining dominant position
3.3 Combinations: Concepts, forms and regulatory framework in India
3.4 Establishment and Constitution of Competition Commission of India
3.5 Jurisdiction of Competition Commission of India (CCI)
Suggested Reading :
1) Competition Law & Practice – Neha Vyas
2) Singhal’s Competition Law
Evaluation Scheme
Internal Continuous
Assessment (ICA)
(weightage)
(weightage)
20 30 50
C. Details of ICA-


No.
e) Theory Question-Long Answer
OR
f) Case Law/Case lets /short notes

OR

OR

Total Marks 30
Signature Signature

Course : Introduction to Auditing Code :
Internal External
Internal Component
• To learn the basics of Auditing .
• To learn types of audit .
• To learn about the auditing procedures such as vouching and verification.
Learning Outcomes :
• Students will be able understand the importance of Auditing.
• Students will be able to understand the types of audit.
• Students will understand Vouching and Verification
Pedagogy : Classroom learning , Presentation, Theory Notes, Practical Sums, Assignments,
Case Study
Modules at a Glance
Sr. Modules No. of
No. Lectures
01 Basics of Auditing 10
02 Types of Audits 12
03 Vouching and Verification 08
Total 30
Sr. Modules Pedagogy Duration Reference Materials

No.
Used
1. Introduction 10
Auditing Theory ● Contemporary
Auditing – Kamal
Definition, nature, Objectives & Importance Notes Gupta, 6th Edition
of Auditing, Principles, Advantages 2005, published by
PPT Tata McGraw Hill
Disadvantages ,Qualities of Auditor, Frauds
and Error, Difference between Investigation Publishing Co. Ltd
Practical
& Auditing. Questions
Case study
2. Types of Auditing 12
Types of Audit Theory ● Contemporary
Auditing – Kamal
(Statutory , Internal, Concurrent Audit, Notes Gupta, 6th Edition
Management, Cost Audit, Continuous, 2005, published by
PPT Tata McGraw Hill
Interim, Balance Sheet Audit)
Publishing Co. Ltd
Practical
.
Questions
Case study
3. Vouching and Verification 08
Vouching Theory ● Contemporary
Auditing – Kamal
Audit of Income: Notes Gupta, 6th Edition
2005, published by
Revenue from Sales and Services, Rental Tata McGraw Hill
Income, Interest & Dividends Income, Publishing Co. Ltd
PPT
Royalties Income, Recovery of Bad debts
written off, Commission Received
Case study
Audit of Expenditure:
Purchases, Salaries & Wages, Rent, Insurance
Premium, Telephone expenses,
Petty cash payment, Advertisement,
Travelling Salesmen’s Commission, Freight
Carriage and Custom Duties
Verification
Audit of Assets:
Plant & Machinery, Furniture and fixtures,
Accounts Receivable, Investments,
Inventory, Goodwill, Patent Rights
Audit of Liabilities:
Outstanding Expenses, Accounts Payable,
Secured loans, Unsecured Loans, Contingent
Liabilities, Public Deposits
Signature Signature

Q.1. B) Answer in brief 8
OR
B) Answer in brief

OR
B) Answer in brief

OR
B) Answer in brief
Q.4. Short Notes (Any two out of Three) 6
Programme : B. Com (Accounting & Finance) Semester

Course : Supply Chain Management & logistics Code:
Lecture Practical Tutorial Credits Theory Practical
Internal External Internal External
30 Nil Nil 02 25 75 Marks Nil Nil
Marks
Internal Component
Class Test Duration Assignments Class Participation
Learning Objectives
• To provide students with basic understanding of concepts of logistics and supply
chainmanagement
• To introduce students to the key activities performed by the logistics function
• To provide an insight in to the nature of supply chain, its functions and supply
chainsystems
• To understand global trends in logistics and supply chain management
Learning Outcomes
The students should be able to:
• Analyze how logistical decisions (e.g., facilities, inventory, and transportation) impact
the performance of the firm as well as the entire supply chain.
• Analyze the strengths and weaknesses of various transportation modes and
performcost analysis.
• Develop the strategies that can be taken to find the best paths to route vehicles
todeliver and collect goods at multiple stops.
• Develop the strategies that can be taken to manage inventories, including deciding
thetiming and quantity for replenishments without hurting the level of product
availability.
• Know basic characteristics and costs of warehousing and materials handling activities.
• Understand dynamics within the supply chain to optimize performance
andprofitability.
• Learn methods of distribution, reverse logistics, and global supply
chaincommunications
Pedagogy
Lecture, network designing, case study, packaging design analysis, video clips,
documentaries, infrastructure project analysis etc.
Detailed Syllabus Plan
Module Module Content Module Reference Book
Duration
wise
of
pedagogy
Module
used
I Overview of Logistics and Supply
Chain Management •David Simchi
Lecture, case
a) Introduction to Logistics Levi, Philip Kaminshy,
study, , video
Management 8 Edith Simchi Levi,
clips,
• Meaning,Basic Concepts of documentaries
lectures Designing & Managing the
Logistics- Logistical Supply Chain - Concepts,
etc.
Performance Cycle, Strategies and Case
• Types- (In process, Inbound, Studies Logistics
Outbound, Integrate , Reverse
and Green Logistics) • Donald Waters, An
• Objectives of Logistics, Introductionto Supply Chain
Importance of Logistics,
Scope of Logistics,Logistical • Martin Christopher,
Functions/Logistic Mix, Logistics &
b) Introduction to SupplyChain Supply Chain
Management Management -Strategies
• Meaning, Objectives, Functions, for Reducing Cost &
Participants of Supply Chain, Improving Services
Role of Logistics in Supply
Chain, Comparison between • Vinod Sople,Logistic
Logistics and SCM, Channel
Management and Channel
Integration
II a) Transportation •Donald J Bowersox& David
• Introduction, J Closs, Logistic
Transport Functionality, Management - The Integrated
FactorsInfluencing SupplyChain Process
Transportation Decisions,
Modes ofTransportation, •Alan Rushton, Phil Croucher,
Intermodal Transportation Peter Baker, The Handbook
Lecture, , case of Logistics and Distribution
study, video
b) Warehousing 6 Management- Understanding
clips,
• Introduction,Types of lectures the Supply Chain
documentaries,
Warehouses,Warehousing Layouts
etc.
and Strategies, Factors affecting •Donald J.
Warehousing. Fulfillment centers. Bowersox& David J Closs,
Logistical Management-
c) Packaging TheIntegrated SupplyChain
• Introduction, Objectives of Process, McGraw Hill
Packaging, Functions/Benefits Education
of Packaging
Inventory Management, Logistics Lecture, • Ronald H Ballou&
Costing,& Performance network Samir K
Management designing, Srivastava, Business
a) Inventory Management case study, Logistics/ Supply
• Meaning, Objectives,Functions, video clips, Chain Management-
III
Importance,Techniques of documentari 8 Pearson
Inventory Management es, lectures
infrastructur
b) Logistics Costing e project
• Meaning, Total Cost analysis etc.
Approach,Activity Based Costing,
Mission Based Costing
c) Performance Measurement in • Donald J Bowersox,

SupplyChain David JCloss & M
Bixby Cooper, Supply
• Meaning,Typesof Performance
Chain Logistics
Measurement, Characteristics of
Management- The
IdealMeasurement System
McGraw Hill
Companies
Recent Trends in Logisticsand • David Simchi

SCM Levi, Philip
Kaminshy, Edith
a) Information Technologyin Simchi Levi,
Logistics Designing &
• Introduction, & Role of IT in Lecture, Managing the Supply
Logistics & SCM, Introduction network Chain - Concepts,
to supply chain automation and designing, Strategies and Case
use of block chain technology case study, Studies Logistics
packaging
b) Modern Logistics Infrastructure design • Donald Waters,
IV • Golden Quadrilateral, Logistics analysis, An Introduction to
Parks, Deep Water Ports videoclips, Supply Chain
documentari
8 • Supply Chain
lectures Management Text and
c) Logistics Outsourcing es,
Cases – Janat Shah,
• Meaning,Objectivs,Benefits/ infrastructur
Pearson
Advantages of Outsourcing e project
analysis etc. Martin Christopher,
d) Logistics in the Global Environment Logistics & Supply
• Managing the Global Supply Chain, Chain Management -
Global Logistics Trends, Global Strategies for
Issues and Challenges in Logistics Reducing Cost &
and SCM Improving Services


Q.1. C) Answer in brief 8
OR
B) Answer in brief

OR
B) Answer in brief

OR
B) Answer in brief


Course : Organizational behavior – II Code :
Internal External
Internal Component
10 marks 10 marks ----
• To familiarize the learner with the fundamentals of Organizational culture and change andits
relative importance in practice.
• To understand the importance of leadership at workplace in building positive organizational

culture and embracing change.
• To understand the manner in which organizational culture affects and change the people inthe
organization.
Learning Outcomes :
• The learner will be able to adapt better to his/her organization as well as be in a position to
describe and develop a positive organizational culture and provide solutions for the same
• The learner will be able to evaluate the reasons for resistance to organizational change and
provide solutions for the same.
• The learner will be able to enumerate and explain factors which create and sustain positive
organizational culture and combat resistance to change
• The learner will be able to explain the role of leadership in organizational development.
Pedagogy : Classroom learning , Presentation, Theory Notes, Assignments, Case Study, Audio-visuals.
Lectures
1 Organizational Culture & Organizational Behaviour 8
2 Organizational Change 8
3 Leadership and Organizational Behaviour 6
4 Organizational Development 8
Total 30
Detailed Syllabus:
Pedagogy
Module Content Duration Reference Books
used
I Organizational Culture & Classroom • Organisational
Organizational Behaviour learning, behaviour,
8
Presentation, S.Robbins, Prentice
Meaning of Organizational
Theory Hall (pg 550-563) (pg
Culture,
Notes, 584-591),
Strong culture Vs Weak culture,
Assignments, • Prasad L M,
Features of Organizational culture,
Case Study, Organizational
Determinants of organisational Audio- Behaviour, Sultan
culture visuals Chand
Creating a positive organizational • Aswathapa,
culture, Organizational
Challenges for Organizational behaviour,
culture.
• Organisational
Organizational Change behaviour,
Classroom
Concepts of organisational S.Robbins, Prentice
learning,
change, Hall (pg 550-563) (pg
Presentation,
Nature of Change, 584-591),
Theory
Factors leading/influencing • Prasad L M,
II Notes,
organisational change– Organizational
Assignments, 8
Effect, Response, and Behaviour, Sultan
Case Study,
Resistance to Change, Chand
Audio-
Kurt Lewins model of • Aswathapa,
visuals.
organisational change Organizational
behaviour,
• Organisational
Leadership and
behaviour,
Organizational Behaviour Classroom
S.Robbins, Prentice
What is Leadership? Trait learning,
Hall (pg 550-563)
theories, Behavioral theories Presentation,
(pg 584-591),
Contingency Theory Theory
• Prasad L M,
III Charismatic Leadership- Notes,
6 Organizational
characteristics Assignments
Behaviour, Sultan
Transformational Leadership- ,Case Study,
Chand
Audio-
characteristics • Aswathapa,
Transactional Leadership; - visuals.
Organizational
characteristics
behaviour,
IV Organizational development Classroom • Organisational
learning, behaviour,
Meaning and Definition, 8
Presentation, S.Robbins,
Relevance of Organisational Theory PrenticeHall (pg
Development for Managers, Notes, 550-563) (pg
Ethical Dilemmas in Practicing Assignments, 584-591),
OD, Case Study, • Prasad L M,
Audio- Organizational
Organisational Development visuals. Behaviour,
techniques, SultanChand
Learning Organisation
• Aswathapa,
Organizational
behaviour,
Signature Signature

Q.1. D) Answer in brief 8
OR
B) Answer in brief

OR
B) Answer in brief

OR
B) Answer in brief

Program: B.Com.(Accounting & Finance) (2023-24) Semester: II
Course: Effective Business Communication Course Code: UCNMBCM204

(Hours per (Hours Credit Continuous
Examinations
week) per Assessment (CA)
(SEE)(Marks- 30
week) (Marks - 20)
in Question
Paper)
30 - - 02 20 Marks 30 Marks
Hours
1 Interviews and Group Discussions 05
2 Meetings 03
3 Business Correspondence 05
4 Reading Skills 02
Activity based learning 15 Hours
5 Group discussions
Mock interviews
Exercises in Reading skills
Total 30 Hours
The course will be taught through theory and case studies
Detailed Syllabus:
Module Topic No. of
Hours/Credits
Module1 Interviews: 05 hours
Planning and Preparing for a Selection Interview
Group Discussions:
Types of GD, Process, Evaluation, Mistakes to avoid in a Group
Discussion.
Module 2 Meetings: 03 hours
Need and Importance of Meetings, Types of Meetings, Conduct
of Meeting/ Role of the Chairperson, Role of the Participants.
Drafting of Notice and Agenda
Module 3 E-mail writing: 05 hours
Letters of Inquiry, Letters of Complaints, Claims, Adjustments,
Consumer Grievance Letters
Module 4 Reading Skills 02 hours
Reading with fluency and speed
Skimming and scanning
Identifying relevant information
Module 5 Activity based learning 15 hours
Group discussions
Mock interviews
Exercises in Reading skills
Suggested Reading:
A Handbook Of Commercial Correspondence. (1992). Ashley,A. Oxford University Press. .
Alien, R. (1970). Organisational Management through Communication. .
Balan, K. a. ( 1996). Effective Communication. New Delhi: Beacon .
Benjamin, J. (1993). Business and Professional Communication Concepts and Practices. New York:
Harper Collins College Publishers.
Bovee Courtland, L. a. (1989). Business Communication. New York, Taxman: McGraw Hill
Publication.
Frailley, L. (1982). Handbook of Business Letters, Revised Edn. Prentice Hall Inc.
French, A. (1993). Interpersonal Skills. New Delhi: Sterling Publishers.
H., W. F. (2012). Soft Skills Training: A Workbook to Develop Skills for Employment. London: Create
Independent Pub.
Hamilton, C. (2011, 2008, 2005). Communicating for Results: A Guide for Business and the
Professions, Ninth Edition. Wadsworth: Cengage Learning, Lyn Uhl.
Lesikar, R. V. (1994). Business Communication: Theory and Application. Ilinois.
Locker, K. O., & Kaczmarek, S. K. (2014). Business Communication: Building Critical Skills, Sixth
Edition. New York, NY: McGraw-Hill/Irwin
Monarth, H. (2014). Breakthrough Communication. McGraw-Hill Education.
Mukerjee, H. S. (2012). Business Communication: Connecting at Work. Oxford University Press.
P. D. Chaturvedi, M. C. (2013). Business Communication, Skills, Concepts, and Applications Third

Edition. Dorling Kindersley (India) Pvt. Ltd.
Quintanilla, K. M., & Wahl, S. T. (2017). Business and Professional Communication, Third Edition.
Los Angeles: Sage.
Signature Signature
a). Details of Continuous Assessment (CA)

40% of the total marks per course:
Component 1 (CA-1) Class Test (MCQ) 10
Mean score of two class tests of 10 marks
Component 2 (CA-2) Group Discussions 10
b). Details of Semester End Examination
60% of the total marks per course. Duration of examination will be of one hour.
Question Number Description Total Marks

Q1 Essay type (Any 1 out of 2) 10
Q2 Drafting of Trade Letters (Any 2 out of 3)
• Letter of Inquiry 10
• Letter complaint/claim/Adjustment
• Consumer Grievance Redressal letter
Q3 A. Case Study 10(5+5)

B. Drafting of Notice and Agenda of
meetings
Total Marks 30
Global Environment Management
Program: F.YB A F Semester: II
Course: Global Environment Management Code:


Term End
Internal Continuous
Examinations
Lecture Practical Tutorial Credit Assessment (ICA)
(TEE)
(weightage)
(weightage)
30 - - 2 20 30
Internal Component Assessment
ICA 1 ICA 2
Class Test (Compulsory) Assignment 1
10 10
1.To impart the Fundamental knowledge of Environment and Sustainability, and make the learners understand
the complex human- environmental relationships amongst the learners.
2. To evaluate the various Global Environmental issues and develop the understanding to resolve them
3. To emphasize the importance of environment management in all commercial and economic activities and
explain theories and concept applied by businesses in environmental decision making
4. To orient learners towards the technological applications like Geo-spatial Technology and Google Earth.
Learning Outcomes:
At the end of the course module, the students should be able to:
1. The learners will be enhanced with the knowledge of various environmental issues in the world and will
be encouraged to take steps for the conservation and sustainability of natural environment
2. Learners will be encouraged with innovative business solutions in various sectors of the economy
3. Learners will be able to describe the importance and application of the environment management practices
in business, commerce and corporate world
4. Learners will be able to explain changing perception of businesses and corporations in environmental
decision making adopted in the world.
Pedagogy: The objective of the course is to encourage students to learn and to appreciate the use of the
various tools. Hence,
1) Short case studies would be either discussed in class
2) Pertaining to the topic covered, students would be given project/field work which will be of practical
nature.
3) Besides, projects, newspapers articles, class room discussions, debates etc will be taken up to link the
topics with the current scenario.
Pre-requisite:
1. Basic understanding of the relevance of natural environment and its spatial relevance
2. Awareness about existing conditions and issues in the field of Environment
Detailed Syllabus: (per session plan)
Session Outline
Module Module Content

Module Wise
Module Module Wise
Pedagogy
Wise Reference Books
Used
Duration
Global Environment Trends
1.1 Global Trends influencing Environment Rajgopalan C (2015):
and living conditions (Demography, Environmental
urbanization and its challenges, Studies. Oxford
Field visits University Press
Environmental health-pollution),
Class room Krishnamoorthy, Bala
I
1.2 Challenges- Global Warming- Causes sessions 10 (2017).
and Impacts, Climate change and Documentar
mitigations-Climate Finance, Carbon y Screenings Environmental
Credit; Solid waste Management Management Text and
1.3 Innovative ways of dealing with Cases. PHI Learning
challenges through technology-Climate Pvt Ltd
Technology
Prasad Modak, 2018,
Environment Management Environmental
2.1 Concept, need, Relevance; EMS, ISO Management Towards
series- ISO 14000 Sustainability, CRC
Press Taylor and
2.2 Environmental Audit- Environmental
Francis Group
Accounting-Environmental Balance Sheets
Class room
and Global Reporting Initiatives (GRI); Gupta A. (1998) -
sessions
II Dow Jones Sustainability Index; 10 ‘Ecology and
Documentar
2.3 Environmental Legal framework and y Screenings Development in the
Regulations in India- Environment Impact Third World’,
Assessment (EIA) Routledge
2.4 Role of technology in Environment
Environmental Law
Management: Geospatial Technology in India by P.
(GST) Leelakrishnan
C J Barrow (2005):
Environmental
Industry, Business and Environment Science, Routledge
Management Publications
3.1 Industries and Environment-impact; World Business
Sustainable Industries Council for
3.2 Green Business-Green Consumption- Class room Sustainable
Green Marketing sessions Development
III 10
3.3 Role of Corporate sustainability in Documentar 2019,2020,2021
Environment Management- Introduction y Screenings Jayamani, C. V. and
to Nudge Theory; Triple Bottom Line Vasanthagopal, R.
(2012).
Concept; Introduction to ESG
‘Environmental
(Environmental, Social, Governance) Management’, New
Criteria Century Publications,
New Delhi.
Evaluation Scheme under NEP
Evaluation Scheme
Internal Continuous Term End Examinations Total
Assessment (ICA) (TEE)
20 30 50
B. Details of ICA-
Component 2 (ICA-2) Assignment 10
2. In ICA 1- 2 test of 10 marks, Average of the 2(offline)

3. Also, ICA 1- Application based
Q. 1 Concept based question Total Questions- 04 One mark each
Q.2. Questions based on small answers- 03 Two marks each
B. Details of Semester End Examination -Duration of examination- One hour
Questio Description Marks Total

n No. marks
Any 2/3
Any 2/3
Any 2/3
Total 30
Marks
Signature Signature
Vaishali Kurhekar Dr Parag Ajagaonkar
HOD, Dept of Environmental Studies Principal
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SVKM’s Narsee Monjee College of

Commerce & Economics

B.COM (Accounting & Finance)

III Open Electives Course III Open Electives Course

IV Vocational Skill Courses/ IV Vocational Skill Courses/

Course : Elements of Financial Accounting Code

Teaching Scheme Evaluation Scheme

Lecture Practical Tutorial Credits Theory

45 Nil Nil 03 40 marks 60 marks

Class Test Projects / Assignments Class Participation

Module Description No of Lectures

3 Final Accounts of Manufacturing Concerns 13

Module Content Pedagogy Duration Reference Books

EVALUATION PATTERN FOR INTERNAL COMPONENT :

Suggested Lectures per week 03

45 Nil Nil 03 40 Marks 60 Marks

1 Introduction to Financial Management and Concepts in 10

II Cost of Capital : Theory Notes 13 Prasanna

EVALUATION PATTERN FOR INTERNAL COMPONENT :

Module 1: Production, Cost and Revenue Analysis (15 hours)

Module 2: Market Structures (15 hours)

Course : Business Mathematics Code:

Teaching Scheme Evaluation Scheme

30 Nil Nil 02 20 Marks 30 Marks

Class Test (Duration 30 Mins) Projects / Assignments Class Participation

1. Adaptive teaching methods.

Detailed Syllabus: ( per session plan )

Derivative of functions and Applications :

Internal Test Marks : 10

Term End Examination Question Paper Pattern

Title Author(s) Publisher

Business Mathematics D. C. Sancheti and V. K. Sultan Chand & Sons, 2006,

Statistical Methods S.G. Gupta S. Chand & Sons Co.

Business Mathematics & B Aggarwal Ane Book Pvt. Limited

Quantitative Techniques of Anand Sharma Himalaya Publishing House

Pedagogy : Classroom learning , Presentation, Theory Notes, Assignments, Case Study

Sr. No. Modules No. of

1 Introduction to Business Analytics, Data Bases, Data 9

4 Business Analytics Future Trends 7

Module Content Pedagogy Duration Reference Books

I PPT 9 • Data Mining: Concepts

External Component Paper Pattern

Program: B. Com (Accounting and Finance) Semester: I

CO2: The learner would learn the cybercrimes.

Sr. No. Modules No. of

1 Cyber Crime And Its Classification 10

3 Information Technology Act 10

1. Meaning of Money Laundering

2. Stages of Money Laundering

3. Anti-Money laundering (AML) using Technology

Textbook of Cyber Crime and Penalties - Prashant Mali

Continuous Assessment Details Marks

1. In ICA 1- 2 test of 10 marks, Average of the 2 tests

B. Details of Semester End Examination Duration of examination- One hour

b) Case Law/Case lets /short notes

Case Law/Case lets /short notes

Case Law/Case lets /short notes

Dr. Deepa Chitnis Dr Parag Ajagaonkar

Teaching Scheme Evaluation Scheme