St.

Joseph’s College of Commerce

(Autonomous)
163, Brigade Road, Bengaluru – 560 025

Accredited with ‘A++’ Grade (4th Cycle) by the

National Assessment and Accreditation Council (NAAC)

Recognized by the UGC as

“COLLEGE WITH POTENTIAL FOR EXCELLENCE”

Bachelor of Commerce - Honours

(Analytics)

Semester III & IV

Syllabus as per National Education Policy 2020
Curriculum Framework w.e.f., 2021-2022

Academic Year 2022 – 2023

 St. Joseph’s College of Commerce
(An Autonomous Institution affiliated to Bengaluru City University)
St. Joseph’s College of Commerce (SJCC) was formerly a part of St. Joseph’s College,
established in the year 1882. The college management was later transferred to the Jesuits. The
Commerce Department was established in the year 1949 and it became an independent college
with its own building in Brigade Road in the year 1972.

The college has in its Vision a model for higher education which encourages individuals to
dream of a socially just world and in its Mission a strategy to empower individuals in realizing
that dream.

With an objective of imparting quality education in the field of Commerce and Management,
the college has been innovating in all aspects of higher education over a long period of time.
These innovations were further bolstered with the granting of autonomous status to the
college by UGC in September 2005. From then on, the college has taken a lead in reforming
curriculum and syllabus, examination and evaluation pattern and teaching and learning
methods through the Board of Studies, the Academic Council and the Governing Council
comprising of eminent academicians, industry representatives and notable alumni.

The college has undergone four cycles of NAAC accreditation starting from the year 2000 in
which it secured ‘five stars’, next in the year 2007 an ‘A’ grade, in the year 2012 again an ‘A’
grade and recently in February 2021 an ‘A++’. It is one of the very few institutions in the
country to have secured A++ grade in the fourth cycle under the Revised Accreditation
Framework (RAF) and the first college in Karnataka to do so. The college was declared as a
‘College with Potential for Excellence’ in the year 2010. In 2011, SJCC was recognized as a
Research Centre by Bangalore University. The college has been ranked 74th in the National
Institutional Ranking Framework (NIRF) ratings of Ministry of Education, Government of
India, in 2021 and it has been the only institution from Karnataka to make it consistently to
the top 100 in the country.

The college offers diverse Honours programmes in Commerce and Business Administration.
Under Commerce Studies it offers B.Com, B.Com (Professional- International Accounting and
Finance), B.Com (BPM- Industry Integrated), B.Com (Travel and Tourism), B.Com (Analytics),
B.Com (Professional - Strategic Finance), M.Com (Finance & Taxation/ Marketing &
Analytics), M.Com (International Business) & M.Com (Financial Analysis). Under Business
Administration it offers BBA, BBA (Entrepreneurship) and BBA (Professional- Finance and
Accountancy). The college also offers six one-year Post Graduate Diploma programmes.

ABOUT THE DEPARTMENT

The B. Com Department of St. Joseph's College of Commerce has efficiently streamlined all its
courses to reflect an interdisciplinary approach to understanding the contemporary business
environment. Its aim is to construct a strong foundation in core subjects such as Accounting,
Taxation, Economics, Statistics, Auditing along with a choice of Cost Accounting, Finance,
Business Analytics, Marketing and Human Resources, studied in the fifth and sixth semester.
The courses are challenging, yet, rewarding for students with high aspirations. Our students
have been sought after by employers for their excellent knowledge, skills and attitude, giving
them an edge over their peers from other institutions. The B.Com Programme of the college is
rated amongst the top 10 in the country. (India Today, AC Nielson Survey 2016).
OBJECTIVES OF THE B.COM (HONOURS) PROGRAMME
1. To provide conceptual knowledge and application skills in the domain of Commerce
studies.
2. To provide knowledge in all the areas of business to be able to meet expectations of
Commerce, Trade and Industry.
3. To sharpen the students’ analytical and decision-making skills.
4. To provide a good foundation to students who plan to pursue professional
programmes like CA, ICWAI, ACS, CFA and MBA.
5. To facilitate students to acquire skills and abilities to become competent and
competitive in order to be assured of good careers and job placements.
6. To develop entrepreneurship abilities and managerial skills in students so as to enable
them to establish and manage their own business establishments effectively.
7. To develop ethical business professionals with a broad understanding of business from
an interdisciplinary perspective.

Salient Features of four - year Bachelor of Commerce Programme with Multiple Entry and
Exit Options

1. The regulations governing the four-year Bachelor of Commerce Programme with

Multiple Entry and Exit Options shall be applicable with effect from the Academic year
2021-2022.

2. The Bachelor of Commerce Programme shall be structured in a semester mode with

multiple exit options:

Certificate in Commerce On the completion of First year (two semesters)

Diploma in Commerce On the completion of Second Year (four semesters)
Basic Bachelor Degree On the completion of Third Year (six semesters)
Bachelor Degree with On the completion of Fourth Year (eight semesters)
Honours

3. The four-year undergraduate honours degree holders with research component

and a suitable grade are eligible to enter the Doctoral Programme in a relevant
discipline.

4. The students who exit with Certification, Diploma or Basic Bachelor Degree shall
be eligible to re-enter the programme at the exit level to complete the programme
or to complete the next level.

5. The four-year Bachelor of Commerce Programme offers a wide range of

multidisciplinary courses with exposure to other disciplines, specializations and
areas. The programme aptly caters to knowledge, ability, vocational, professional
and skill enhancement along with focus on humanities, arts, social, physical and
life sciences, mathematics, sports etc.

6. The four-year Bachelor of Commerce Programme combines conceptual

 understanding with practical engagement through lab courses, national and
international field visits, internship, conferences, workshops, seminars, case study
analysis, group discussions and research projects.

7. A wide range of Skill Enhancement Courses are offered in the first four semesters
to enhance language and communication, logical reasoning, critical thinking,
problem solving, data analytics and life skills.

8. In each of the first four semester students will have an option of studying a course
from other disciplines. Students will be given an option to choose from a pool of
Open Elective Courses that provide exposure to multiple disciplines and thereby
making the programme truly multi-disciplinary.

9. Students can make a choice of a specialization/elective in the 3rd and the 4th year of
the programme.

I. ELIGIBILITY FOR ADMISSION

Candidates who have completed the two-year Pre-University course of Karnataka State
or its equivalent are eligible for admission into this Programme.

II. DURATION OF THE PROGRAMME

The duration of the undergraduate degree programme is four years (eight semesters)
with multiple entry and exit options, within this period. The students can exit after the
completion of one academic year (two-semesters) with a Certificate in the discipline;
Diploma after the study of two academic years (four Semesters) and Basic Bachelor
Degree after the completion of three academic years (six Semesters). The successful
completion of Four - Year undergraduate Programme would lead to Bachelor Degree
with Honours in the discipline.

III. MEDIUM OF INSTRUCTION

The medium of instruction shall be English.

IV. ATTENDANCE
a. A student shall be considered to have satisfied the requirement of attendance for
the semester, if he/she has attended not less than 75% in aggregate of the number
of working periods in each of the courses, compulsorily.
b. A student who fails to complete the course in the manner stated above shall not be
permitted to take the End Semester Examination.

V. SUBJECTS OF STUDY: THE COMPONENTS OF CURRICULUM FOR FOUR-

YEAR MULTIDISCIPLINARY UNDERGRADUATE B.COM PROGRAMME

The Category of courses and their descriptions are given in the following table:
Category of Objectives/ Outcomes
courses
Languages Language courses equip students with communication
skills, critical and creative thinking, familiarity with issues
pertaining to society and culture and skills of expression
 and articulation. They also provide students with a
foundation for learning other courses.
Ability Ability enhancement courses are the generic skill courses
Enhancement that enable students to develop a deeper sense of
Courses commitment to oneself and to the society and nation
largely.
Skill Skill Enhancement Courses enhance skills pertaining to a
Enhancement particular field of study to increase their employability/
Courses self-employment. These courses may be chosen from a
pool of courses designed to provide value-based and/or
skill-based knowledge.
Vocational Vocational Enhancement courses enhance skills
Enhancement pertaining to a particular field of study to increase their
courses employability/ self- employment.
Foundation/ These courses will supplement in a better understanding
Discipline based of how to apply the knowledge gained in classrooms to
Introductory societal issues.
Courses
Major Discipline Major Discipline Core Courses aim to cover the basics that
Core Courses a student is expected to learn in that particular discipline.
They provide fundamental knowledge and expertise to
produce competent and creative graduates with a strong
scientific, technical and academic acumen.
Major Discipline These courses provide more depth within the discipline
Elective Courses itself or within a component of the discipline and provide
advanced knowledge and expertise in an area of the
discipline.
Open or Generic Open or Generic Elective Courses are courses chosen
Elective Courses from an unrelated discipline/ subject, with an intention
to seek exposure beyond discipline/s of choice.
Project work/ Students shall carry out project work on his/her own
Dissertation/ with an advisory support by a faculty member to produce
Internship/ a dissertation/ project report. Internship/
Entrepreneurship Entrepreneurship shall be an integral part of the
Curriculum.
Extension As part of the objective of Social Concern, the College has
Activities designed a well-structured Community Outreach
programme of sixty hours called ‘Bembala’ (Support).
The programme includes rural camps, workshops,
lectures and seminars, teaching programme in Govt
Schools or Colleges, community service in slums and
villages, awareness programme in streets, localities,
slums or villages and public rallies on social issues. The
College expects the students to be part of the activities
organized by the College towards securing the goal of
Social Concern. This programme is mandatory for the
award of degree from the college.
 Extra/Co- The College has a wide range of student associations and
curricular clubs that provide space for students to develop their
Activities creative talents. The activities conducted help in
developing not just the artistic and entrepreneurial
talents but also helps in character building, spiritual
growth, physical growth, etc. They facilitate
development of various domains of mind and
personality such as intellectual, emotional, social, moral
and aesthetic developments. Creativity, enthusiasm, and
positive thinking are some of the facets of personality
development and the outcomes of these activities.

VI. CREDIT REQUIREMENT

Credits represent the weightage of a course and are a function of teaching,
learning and evaluation strategies such as the number of contact hours, the course
content, teaching methodology, learning expectations, maximum marks etc.

Exit Option Minimum Credit Requirement*

Certificate in Commerce 50
Diploma in Commerce 100
Basic Bachelor Degree 148
Bachelor Degree with Honours 190
*Credits are subject to change as per the NEP guidelines

VII. TEACHING & EVALUATION

M.Com/MBA/MFA/MBS/MTA graduates with B.Com, B.B.A & B.B.S as basic
degree from a recognized university are only eligible to teach and to evaluate the
courses including part – B courses of I and II semesters (except languages,
compulsory additional courses and core Information Technology related courses)
mentioned in this regulation. Languages and additional courses shall be taught by
the graduates as recognized by the respective board of studies.
VIII. EXAMINATION & EVALUATION

CONTINUOUS FORMATIVE EVALUATION/ INTERNAL ASSESSMENT:

Total marks for each course shall be based on continuous assessment and semester end
examinations. As per the decision taken at the Karnataka State Higher Education
Council, the total marks for CIA and ESE as per NEP will be 40:60.
TOTAL MARKS FOR EACH COURSE 100%
Continuous Internal assessment – CIA 1 20% marks
Continuous Internal assessment – CIA 2 20% marks
End Semester Examination (ESE) 60% marks
 EVALUATION PROCESS OF INTERNAL ASSESSMENT MARKS SHALL BE AS
FOLLOWS:
a) The first component (CIA 1) of assessment is for 20% marks. The second component
(CIA 2) of assessment is for 20% marks.
b) During the end of the semester, end semester examination shall be conducted by the
college for each course. This, forms the third and final component of assessment (C3)
and the maximum marks for the final component will be 60%.
c) The students shall be informed about the modalities well in advance. The evaluated
assignments during component Ⅰ (CIA 1) and component Ⅱ (CIA 2) are immediately
provided to the students.
d) The marks of the total internal assessment shall be published on the ERP for students
at the end of semester.
e) The internal assessment marks shall be submitted to the COE as per the date
mentioned.
f) There shall be no minimum in respect of the internal assessment marks.
g) Internal assessment marks may be recorded separately. A student who has failed, shall
retain the internal assessment marks as there will be no change in the CIA results
scored.

MINIMUM FOR A PASS

a. A student needs to get 40% in the end semester examination and in addition the student
also should get an aggregate of overall 40% inclusive of his internal assessment to be
declared as passed.
b. The student who is passed in all the end semester examinations in the first attempt is
eligible for rank.
c. A student who passes the semester examinations in parts or attempted supplementary
exams is eligible for only Class and CGPA but not for ranking.
d. The results of students who have passed the last semester examinations but not passed
the lower semester examinations shall be eligible for the degree only after completion
of all the lower semester examinations.
e. If a student fails in a subject, either in theory or practical’s he/she shall appear for that
subject only at any subsequent regular examination, as prescribed for completing the
programme. He/she must obtain the minimum marks for a pass in that subject (theory
and practical’s separately) as stated above.

CARRY OVER

Students who fail in lower semester examinations may go to the higher semesters and
take the lower semester examinations as per odd or even semester in the next
consecutive chance.

CLASSIFICATION OF SUCCESSFUL CANDIDATES

The ten-point grading system is adopted. The declaration of result is based on the
Semester Grade Point Average (SGPA) earned towards the end of each semester or the
Cumulative Grade Point Average (CGPA) earned towards the completion of all the
eight semesters of the programmes and the corresponding overall grades. If some
students exit at the completion of the first, second or third year of the four year
 Undergraduate Programmes, with Certificate, Diploma or the Basic Degree,
respectively, then the results of successful candidates at the end of second, fourth or
sixth semesters shall also be classified on the basis of the Cumulative Grade Point
Average (CGPA) obtained in the two, four, six or eight semesters, respectively. For
award of;
• Certificate in Business Commerce
• Diploma in Business Commerce
• Basic Bachelor’s Degree in Business Commerce
• Bachelor’s Degree with Honours in a Discipline

TRANSFER FOR ADMISSION

Transfer for admission is permissible only for odd semesters for students of other
universities and within the university.

CONDITIONS FOR TRANSFER OF ADMISSION OF STUDENTS WITHIN THE

UNIVERSITY

a. His/ her transfer admission shall be within the intake permitted to the college.
b. Availability of same combination of subjects studied in the previous college.
c. He/she shall fulfill the attendance requirements as per the University Regulation.
d. He/she shall complete the programme as per the regulation governing the maximum
duration of completing the programme.

CONDITIONS FOR TRANSFER ADMISSION OF STUDENTS OF OTHER

UNIVERSITIES

a. A Student migrating from any other University may be permitted to join odd semester
of the degree programme provided he/she has passed all the subjects of previous
semesters/years as the case may be. Such candidates must satisfy all other conditions
of eligibility stipulated in the regulations of the University.
b. His/her transfer admission shall be within the intake permitted to the college.
c. He/she shall fulfill the attendance requirements as per the University Regulation.
d. The student who is migrating from other Universities is eligible for overall
SGPA/CGPA or Class and not for ranking.
e. He/she shall complete the programme as per the regulation governing the maximum
duration of completing the programme as per this regulation.

Outcome Based Education (OBE)

B.Com - Honours (Analytics)

Our B.Com - Honours (Analytics) program will produce graduates who will:

PEO1: Be competent, creative and highly valued professionals in industry, academia, or

government.
PEO2: Adapt to a rapidly changing environment with newly learnt and applied skills and
competencies, become socially responsible and value driven citizens, committed to
sustainable development.

PEO3: Act with conscience of global, ethical, societal, ecological and commercial awareness
with sustainable values as is expected of professionals contributing to the country.

PEO4: Able to continue their professional development by obtaining advanced degrees in

accounting and other professional fields.

Programme Outcomes (PO)

After the completion of the B Com - Honours (Analytics) Programme, the student will be
able to:

PO1: Disciplinary and Inter - disciplinary Knowledge

Demonstrate the understanding of relevant business, management and organization
knowledge, both academic and professional, in line with industry standards.

PO2: Decision Making Skill

Apply underlying concepts, principles, and techniques of analysis, both within and outside
the discipline to generate all the possible solutions and picks one that shows their
understanding of the problem and the outcomes.

PO3: Integrated Problem-solving and Research

Analyze how parts of a whole interact with each other to produce overall outcomes in
complex systems by analyzing key managerial issues in a particular industry or company and
propose appropriate managerial solutions to the situation.

PO4: Critical Thinking Skill

Evaluate evidence, arguments, claims and beliefs by using right type of reasoning as
appropriate to the situation and Analyze how parts of a whole interact with each other to
produce overall outcomes in complex systems.

PO5: Creative Thinking Skill

Develop, implements and communicates new and worthwhile ideas using both incremental
and radical concepts to make a real and useful contribution to their work.

PO6: Usage of Modern Technology and Tools

Use tools and technologies of digital nature, communication/networking tools and social
networks appropriately to access, manage, integrate, evaluate and create information to
successfully function in a knowledge economy.

PO7: Leadership and Team work

Develop a vision, translate that vision into shared goals, and effectively work with others to
achieve these goals.

PO8: Ethical Conduct & Sustainability Practices

Act responsibly and sustainably at local, national, and global levels.

PO9: Collaboration & Networking Skill

Work collaboratively and respectfully as members and leaders of diverse teams.

PO10: Self-directed and Life – long Learning

Create goals and monitor progress toward them by developing an awareness of the personal,
environmental and task-specific factors that affect attainment of the goals.

Programme Specific Outcomes (PSOs)

PO 11: Developing analytical model

Develop models to identify and evaluate complex business challenges by analysing data using
analytical techniques and visualising tools.

PO12: Application of analytical model

Apply appropriate analytical methods into the core business operations and to leverage data
to cultivate and nourish informed decision-making.
 B.COM Honours (Analytics)
PROGRAMME MATRIX AS PER NATIONAL EDUCATION POLICY
Course
I II III IV V VI VII VIII TOTAL
Category
Part A : Ability Enhancement Complusory Courses
Language Lan 1 Lan 1 Lan 1 Lan 1 - - - -
3 Hrs/3 Cr Lan 2 Lan 2 Lan 2 Lan 2 - - - -
Compulsory
Course - Environmental - Indian - - - -
2 Hrs/2 Cr Studies Constitution
I 6 Cr 8 Cr 6 Cr 8 Cr - - - - 28
Part B: Core Courses

Theory and
Financial Corporate Financial Design Thinking
Practice of Income Tax -I Income Tax II Corporate Tax
Accounting Accounting Management for Innovation
Banking

Discipline Human Principles and

Business Business Marketing Management Behavioural
Resource Cost Accounting Practices of
Specific Core Statistics – I Statistics - II Management Accounting Finance
4 Hrs/4 Cr Management Auditing

Emotional
Business Portfolio
Principles of Business Programming Data Data Mining Intelligence
Statistics with R Management and
Management Economics for Analytics Visualization with R for Managerial
Programming Analysis
Effectiveness

Open Electives
Choice of Choice of Choice of Choice of
Course (OEC) - - - -
Course Course Course Course
3 Hrs/ 3 Cr
Elective Paper - Elective - Elective Paper
Elective Paper -
- - - - Multivariate Cloud (Optional) - Big
Discipline Text Mining
Data Analysis Computing Data Analysis
Specific Elective
3 Hrs/3 Cr Elective Paper
- - - - - - -
(Optional)

SEC - SB Digital Artifical

- - Choice of Course Choice of Course - -
2 Cr Fluency Intelligence

VEC Choice of
- - - - Choice of course Choice of course Choice of course
3 Cr course

Research
Research
Methodology - - - - - - -
Methodology
3 Cr

Internship
- - - - Internship 1 Internship 2 - -
2 Cr

Research
Research
Project/Internsh
- - - - - - - Project/Internship
ip 6
(Optional)
Cr
II 17 Cr 15 Cr 17 Cr 15 Cr 22 Cr 22 Cr 21 Cr 21 Cr 150
Part C: Skill Enhancement Course - Value Based
Foundation Extension Extension Extension Extension
Course Activities Activities Activities Activities 1 - -
Extension and Psychological 1 Cr 1 Cr 1 Cr Cr
Yoga
Extracurricular Well being Extracurricular Extracurricular Extracurricular Extracurricular
Activities Activities Activities Activities Activities 1 - -
2 Cr 1 Cr 1 Cr 1 Cr Cr
III 2 Cr 2 Cr 2 Cr 2 Cr 2 Cr 2 Cr - - 12
Total 25 Cr 25 Cr 25 Cr 25 Cr 24 Cr 24 Cr 21 Cr 21 Cr 190
Exit Option Certification in Commerce Diploma in Commerce Basic Bachelors Degree Bachelors Degree with Honours
 Bachelor of Commerce
(Analytics)
Semester Structure as per National Education Policy
SEMESTER III
SL. Course Title of the Course Category Teaching ESE CIA Total Credits
No. of Hour per Marks
Code Course Week
(L+T+P)

Language 1

C5 21 KN 301 Kannada
1 AECC 3+1+0 60 40 100 3
C5 21 HN 301 Hindi

C5 21 AE 301 Additional English

Language 2
2 AECC 3+1+0 60 40 100 3
C5 21 GE 301 General English

C5 21 DC 301 Financial
3 DSC-4 3+1+2 60 40 100 4
Management
C5 21 DC 302 Marketing
4 DSC-5 4+0+0 60 40 100 4
Management

C5 21 DC 303 Programming for

5 DSC-6 4+0+0 60 40 100 4
Analytics

Open Electives*
6 OEC-2 3+1+0 60 40 100 3

Artificial
7 SEC-SB 1+0+2 30 20 50 2
C5 21 SB 301 Intelligence
UG 21 FC 301 Yoga
8 SEC-VB 1+0+2 - - 50 2

SUB TOTAL (A) 390 310 700 25

* Open Elective Courses are courses from an unrelated discipline/ subject, with an intention to seek exposure beyond discipline/s of
choice.
 Bachelor of Commerce
(Analytics)
Semester Structure as per National Education Policy
SEMESTER IV
SL. Course Title of the Course Category Teaching ESE CIA Total Credits
No. of Course Hour per Marks
Code
Week
(L+T+P)

Language 1

C5 21
Kannada
KN 401
1 C5 21 AECC 3+1+0 60 40 100 3
Hindi
HN 401

C5 21 Additional English
AE 401

Language 2
2 C5 21 General English AECC 3+1+0 60 40 100 3
GE 401

UG 21 Indian Constitution
3 AECC 1+1+0 30 20 50 2
CC 401

C5 21 Theory and Practice

4 DSC-4 3+1+2 60 40 100 4
DC 401 of Banking
C5 21 Human Resource
5 DC 402 DSC-5 4+0+0 60 40 100 4
Management
C5 21 Business Statistics
6 DC 403 with R DSC-6 4+0+0 60 40 100 4
Programming
7 Open Electives*** OEC-2 3+1+0 60 40 100 3

UG 21 Extension Activities
8 SEC-VB 0+0+2 - 25 25 1
EA 401

UG 21 Extra-
9 SEC-VB 0+0+2 - 25 25 1
EC 401 Curricular Activities

SUB TOTAL (A) 390 310 700 25

*** Open Elective Courses are courses from an unrelated discipline/ subject, with an intention to seek exposure beyond discipline/s of
choice.
 SEMESTER – III
C5 21 DC 301: FINANCIAL MANAGEMENT
COURSE OBJECTIVES
The course is devised with an aim to familiarize the students with the basic theories and
practices of funding, allocating and managing financial resources of the firm.
Module - 1: Financial Management 4 Hrs
Finance Function – Aims of Finance Function – Financial Management
- Goals of Financial Management – Financial Decisions. Importance of Sustainable finance-
Environmental , Social , Governance (ESG) , Business ethics- integrity- security and
information for finance managers. Use of technology in finance.
Module - 2: Financing Decisions: Cost of Capital 12 Hrs
Meaning – Computation of Cost of Capital – Cost of Equity
– Preference – Debt - Cost of Retained Earnings – Weighted Average Cost of Capital and
Marginal Cost of Capital.
Module – 3: Financing Decisions: Capital Structure 10 Hrs
Meaning of Capital Structure – Optimum Capital Structure – Factors determining Capital
structure – Leverages - Operating leverage – Financial leverage and combined leverage –
Problems - Point of Indifference.
Module - 4: Investment Decisions 16 Hrs
Capital Budgeting – Meaning – Significance – Capital Budgeting process –Payback period
– ARR – Net present values – IRR Method – Profitability Index and Capital Rationing
(Concept only).
Module–5 : Dividend Decisions 8 Hrs
Meaning – Types of dividend policies – Factors influencing dividend policy – Forms of
dividends. Dividend relevance theories – Walter’s Model and Gordon’s Model. Dividend
irrelevance theories
– Modigliani Miller Model.
Module–6 : Working capital management 10 Hrs
Working capital: Meaning – Concepts of working capital – Factors influencing Working
Capital requirement – Components of working capital – Profitability/Liquidity tradeoff.
Working capital – Investment policy – Financing policy

Cash Management: Meaning – Importance – Factors affecting cash balances–Motives of

holding cash – Objectives of cash management– Difficulties and Means of cash
management.

Receivables Management: Meaning – Purpose – Determinants – Tools for receivables

management – Ageing schedule.

Inventory Management: Meaning and Importance – Cost of holding inventory–Tools –

EOQ – Fixing different inventory levels – ABC analysis – FSN – VED – JIT – Periodic
inventory valuation – Perpetual inventory valuation (concepts only).
Skill Development
(These activities are only indicative, the Faculty member can innovate)
1. Role Play as a Finance Manager in a given decision making situation.
2. Prepare a Capital Budget for your new Business.
3. Evaluate the NPV of an investment made in any one of the capital projects with imaginary
figures for 5 years.
4. Prepare an aging schedule of debtors with imaginary figures.
5. Analyse the Capital Structure of companies in different industries.
6. Compare & Contrast various dividend policy practices of certain companies in India.

COURSE OUTCOMES

After the Course the students will be able to:

1.Describe both theoretical and practical role of financial manager in business

corporations.

2. Compute the cost of capital of specific sources of capital and the overall cost of capital.

3. Design an optimum capital structure for an hypothetical firm.

4. Evaluate investment decisions by using capital budgeting techniques.

5. Analyze the implication of dividend policy of a listed company with live financials.

6.Evaluate the role of working capital management in meeting firm’s strategic objectives
and its value creation.

Books for Reference

❖ I. M. Pandey: Financial Management, Vikas Publishers, New Delhi.

❖ James C. Vanhorne: Financial Management.
❖ Khan & Jain: Financial Management, Tata Mcgraw Hill, NewDelhi.
❖ P. N. Reddy &Appanaiah: Financial Management, Himalaya Publishers, Bombay.

❖ Prasanna Chandra: Financial Management, Tata McGraw Hill, New Delhi.

❖ S. N. Dorai Raj: Financial Management, Kalyani Publishers, New Delhi.
❖ S. N. Maheswari: Financial Management, Sulchand& Co., New Delhi.
❖ Sharma &Sashi Gupta: Financial Management.
 SEMESTER – III
C5 21 DC 302: MARKETING MANAGEMENT
COURSE OBJECTIVES
The course aims to enable students to understand the elements and strategies of marketing
and to expose them to the latest trends in marketing.
Module – 1: Introduction to Marketing 8 Hrs
Definition – Nature – Scope – Importance – Concepts – Functions - Micro and
Macro environment – Meaning and difference – Marketing Management –
Meaning & functions. Use of Artificial Intelligence and Augmented reality in marketing
and achieving sustainability
Module - 2: Market Segmentation, Targeting & Positioning 8 Hrs
Marketing Mix (elements) Basis – Perquisites for sound segmentation - Target marketing
strategies – Product positioning, meaning and steps involved.
Module - 3: Consumer Behaviour 8 Hrs
Meaning of consumer behaviour – Factors influencing Consumer behaviour – Buying
decision process and its stages.
Module - 4: Product & Pricing 18 Hrs
Product mix – Product Life Cycle – New product development- Branding & Packing
– Meaning – Types – Advantages and disadvantages – Objective of pricing – Factors
influencing pricing decisions – Methods of pricing and pricing strategies.
Module – 5: Channel of Distribution & Promotion 8 Hrs
Factors affecting choice of channel – Channel design decision- Channel
Management. Promotion – Meaning – Promotion mix – Selection of media –
Advertisement copy – Evaluation of advertising - Personal selling – Sales Promotion.
Module – 6: Ethical Aspects and Recent Trends in Marketing 10 Hrs
Marketing Ethics and Consumer Rights – Socially responsible Advertising – Ethics
and regulation in Product – Pricing – Packaging and Labelling. E-Business – Tele-
Marketing – M-Business – Relationship marketing – Retailing – concept marketing and
virtual marketing (concepts only). Ethics and sustainable consumption

Skill Development
(These activities are only indicative, the Faculty member can innovate)
1. Identify the producer of your choice and describe in which stage of the product life cycle
it is positioned.
Strategize policy for development of a new product/ existing product in a new
2.
market.
3. Select a producer and describe an advertising endeavour for it, since its introduction.
4. Conduct a survey to study Consumer Behaviour for a product of your choice.
5. Develop an Advertisement copy for a product.
Prepare charts for distribution network for different products.
6.
COURSE OUTCOMES
After the Course the students will be able to:
1. Describe the concept of marketing in theory and practice.
2.Examine segmentation and learn different ways of selecting the appropriate target and
positioning the product in the market.
3. Analyze the factors that determines the consumer behavior in buying decision.
4.Prepare business plans by understanding the process and principle of new product
development, product-mix, branding, pricing strategies and packaging.
5.Interpret the factors affecting channel distribution decisions and decision affecting the
promotion.
6. Apply ethical practices in marketing and explain the recent trends in marketing.
Books for Reference
❖ Armstrong &Kotler: Marketing - An Introduction.
❖ C. S. V. Murthy: Business Ethics.
❖ J. C. Gandhi: Marketing Management, Tata McGraw Hill
❖ Philip Kotler: Principles of Marketing.
❖ R..S.Davar: Marketing Management.
❖ Sherlaker S. A.: Marketing Management.
❖ Sontakatti: Marketing Management, Kalyani Publishers
❖ William Stanton: Marketing Management.
❖ William Stanton, Michael Etzel, Bruce Walker: Fundamentals of Management, Tata McGraw Hill
Education
 SEMESTER – III
C5 21 DC 303: PROGRAMMING FOR ANALYTICS
COURSE OBJECTIVES
This course aims to introduce data management system and its applicability in business, it
also enables the students to apply various programming languages in analysis of data for
decision making.
Module 1: Introduction: Database Management Systems 10 Hrs

Definition, Characteristics of DBMS, Architecture & Security, Types of Data Models,

Concepts and constraints of RDBMS, Introduction to Structured Query Language, MySql
Installer, Download sample Database, Loading Sample Database.

Module 2: Data definition and Manipulation 15 Hrs

SQL Process, SQL Commands – DDL, DML, DCL, DQL, SQL Constraints, Data Integrity,
Data Types, SQL Operators, Expressions, Querying Database, Retrieving result sets, Sub
Queries, Syntax for various Clauses of SQL, Functions and Joins, Indexes, Views,
Transactions.
Module 3: Basics of SAS 15 Hrs
Introduction to SAS, Installation of SAS university Edition, prerequisites for data analysis
using SAS, SAS Architecture, Data Types, Formats and Informats, SAS coding- Data step
and proc step, Libraries, Importing external data, Reading and Manipulating Data,
Functions, Data Transformations, Conditional Statements.
Module 4: Python: Basics of Python 10 Hrs
Installation of Anaconda Navigator, Data types – string, tuples, set, lists, dictionary,
Arrays. Spyder, Importing and Exporting Files, Data Manipulation, Descriptive Statistics
and Documentation with Jupyter.
Module 5: R Programming: 10 Hrs
Basics of R, Installation of R studio, Vectors, Matrices, Data types, Importing files, Writing
files, Merging Files, Data Manipulation, Creation and Deletion of New Variables, Sorting
of Data, Functions, Graphical Presentation and Descriptive Statistics.
Skill Development
(These activities are only indicative, the Faculty member can innovate)
1. Create and develop Entity Relationship Diagrams for different types of systems
incorporating Database Management and program them using SQL (v8).
2. Apply and analyze the usability of different SaS procedures such as SGPLOT,
UNIVARIATE, FREQ, MEANS in an analytics environment (SaS v9).
3. Create and develop an Exploratory Data Analysis report using Python (v3.7) & R
programming (v4.1.0) based on the Covid19 dataset employing the use of different
charts and graphs.
 4. Understand different types of data and implement a wide array of operations and
functions so as to explore and analyze it using Python and R Programming.
5. Understand and employ the use of Missing Value Treatment and Outlier Analysis so as
to pre-process messy data and conceptualize the importance of Data Cleaning
procedures.
6. Implement Exploratory Data Analysis, Appropriate Data Preprocessing and Apply
Statistics to make sense about the Data using Python Language.
COURSE OUTCOMES
After the course the students will be able to:
1. Describe the utility of Data base Management system and applicability of data models.
2. Illustrate the usage of each type of data and its manipulation.
3. Use SAS for specific functions in accordance with the type of data.
4. Calculate descriptive statistics for analysis and interpretation by using Python.
5.Calculate descriptive statistics for analysis and interpretation by using R
Programming.
Books for Reference
❖Ron Cody, 2021, Getting Started with SaS Programming, SaS.
❖Jose Unpingco, 2021, Python Programming for Data Analysis, Springer.
❖Antonio Badia, 2020, SQL for Data Science: Data Cleaning, Wrangling and Analytics with
Relational Databases, Springer.
❖Jared P. Lander, 2018, R for Everyone: Advanced Analytics & Graphics, Pearson

❖Dyer. (2008). MYSQL in a nutshell. O’ Reilly

❖DuBois. (2014). MySQL cookbook. O’ Reilly
❖Delwiche& Slaughter. (2012). SAS: The little SAS Book. SAS Institute
❖Hemedinger&McDaniel. (2010). SAS for dummies. Wiley
❖Madhavan. (2015). Mastering Python for Data Science. Packt
❖McKinney. (2017). Python for Data Analysis. O’ Reilly
❖Grolemund. (2014). R : Hands-on Programme ming; Garrett, O’ Reilly
❖Paul. (2011). R: R Cookbook. O’ Reilly
 SEMESTER – IV
C5 21 DC 401: THEORY AND PRACTICE OF BANKING
COURSE OBJECTIVES
This course aims to familiarize students with the banking system and to inculcate functional
knowledge about interacting with bankers and create awareness about emerging trends and
advancements in the field of banking.
Module – 1: Nature of Banking and functions of a banker 12 Hrs
Functions of Commercial banks, Sources and employment of commercial bank funds,
earning assets of a bank, Creation of credit by banks, Theories of Liquidity and profitability.
Obligations and rights of a banker, Garnishee Order, Disclosure of information about
customers account as required by law (KYC), Law of limitation. Corporate governance in
banking sector
Module – 2: Commercial banks and central bank 8 Hrs
Types of Banks: Scheduled and Non- Scheduled Banks, Regional Rural Banks, and
Development Banks: IFCI, SFC, SIDC, ICICI, IDBI, and NABARD.

Types of Banking systems- Branch, Unit, Investment (Development), Universal (Mixed)

Banking.
Understand the basic purpose and functions of: Retail banking – Investment banking
(securities/trading) – Corporate Banking – Private banking – Co-operative banks.

Micro Credit- Meaning and Importance, Islamic financing-Meaning and Five Basic
Principles.

Regulatory Authority-RBI Quantitative and qualitative credit control measures (in detail).
Module – 3: Negotiable Instruments 10 Hrs
Essential Characteristics of Negotiable Instruments, Promissory note, Bills of Exchange,
Cheque - (meaning and features), Bearer cheques, Crossed cheques, Types of Crossing
and Opening of Crossing, Demand draft, Parties to a Negotiable Instrument.
Module – 4: Paying and Collecting Banker 10 Hrs

Precautions to be taken by a Paying banker, Protection to Paying banker in case of Order

cheques, Suitable replies to dishonored cheques. Conversion by Collecting banker, Duties
of Collecting banker
Module -5: Principles of Bank Lending and Managing Risk 12 Hrs
Principles of sound lending, Credit worthiness of borrowers, Non-Performing Assets,
Modes of creating charge (Lien, Pledge, Hypothecation, Mortgage and its types,
Assignment) Different types of risks – Basel norms and its global impact with special
emphasis on its implementation in India.
Module – 6: Latest trends in banking 8 Hrs
Phone banking- call centers- Internet banking-mobile banking- payment gateways-card
technologies-MICR electronic clearing- Total branch computerization-centralized
banking-electronic fund transfer-RTGSS-NEFT-Electronic money-E- cheques. Green and
sustainable banking
Skill Development
(These activities are only indicative, the Faculty member can innovate)
1. Analyse the various retail banking products offered by visiting the websites of Five
different Commercial banks (three public and two private sector banks).
2. Create a record of sample forms collected from any retail bank for one asset product and
one liability product offered by that bank.
3. Prepare a project report for obtaining bank loans.
4. Prepare a detailed report on the loan moratorium announced by RBI during the pandemic
5. Present the role of 'bad bank' in India that was announced in the Union budget of current
financial year.
COURSE OUTCOMES
After the Course the students will be able to:

1.Explain the nature and functions of commercial banks and disclosure of information
about customers.

2. Illustrate the structure and system of banking in India.

3. Use negotiable instruments and cheques in accordance with the merit of the case.

4. Examine the role of a paying and collecting banker on different situations.

5. Apply risk management techniques in accordance with the type of the lending.

6. Examine the implications of recent trends in banking.

Books for Reference

❖ Sundaram & Varshney, Theory & Practice of Banking, Sultan Chand & Sons
❖ Maheswari & Paul, Banking Theory and Law and Practice, Kalyani publishers
❖ Shekhar & Shekhar, Theory and Practice of Banking, Vikas publishing
❖ M.Y. Khan, Indian Financial System, McGraw Hill Education
❖ Indian Institute of Banking and Finance (IIBF)(2019), Principles and Practice of Banking,
Macmillan
❖ N. C. Gulati, Principles of Banking Management, Excel Books
 SEMESTER – IV
C5 21 DC 402: HUMAN RESOURCES MANAGEMENT
COURSE OBJECTIVES
The course is conceptualized to acquaint the students with basic skills required in
managing people in an organisation.

Module - 1: Brief Introduction to Human Resources Management (HRM)

8 Hrs
HRM – Meaning, Importance, Objectives, Functions and Process, Structure of the HR
department. HRM Governance

Module – 2: HR Planning, Recruitment, Selection & Induction, Training & Development

14 Hrs
HRP: Objectives, and Benefits, Process of HRP, Challenges in HRP.
Recruitment: Definition, Objectives, factors affecting recruitment, sources of Recruitment and
techniques of recruitment.
Selection: Meaning and definition, significance, selection procedures,
Placement: Meaning and definition
Induction: Meaning, definition, process and importance.
Training & Development: Meaning, Importance, Benefits, Need, Training Methods &
Techniques, Evaluation of Training Programmes, Training Management Systems &
Processes. Difference between training & development.

Module – 3: Performance Appraisals and Career Management 10 Hrs

Performance Appraisal: Meaning, objectives, Importance. Process, methods (Traditional and
Modern methods), essentials of a sound appraisal system -, problems of performance
appraisal.
Career Planning & Development: Definition, importance, career stages, process of career
planning and development. Establishing a career development system – actions and pre-
requisites.
Succession planning: Meaning and importance, Differences in HRP and Succession Planning.
Employee Engagement: Meaning, Definition, Importance and strategies to improve employee
engagement. Difference between employee engagement and employee satisfaction.
Attrition: Meaning and reasons for Attrition, Merits and De-merits of Attrition.

Module – 4: Compensation and Reward Management 8 Hrs

Job Evaluation: Meaning, Importance and Techniques.
Compensation: Meaning, definition, concepts and objectives, Importance of an ideal
compensation plan, Principles and methods of compensation fixation.
Rewards: Meaning and Importance, Types of Rewards– monetary and non-monetary
rewards.

Module – 5: Human Resource Accounting & Auditing 8 Hrs

Human Resource Accounting: Meaning, Objectives, Methods – Cost Based Approach- Value
Based Approach (Concepts Only) – Limitations.
Human Resource Auditing: Meaning, benefits, process, approaches to HR Audit, phases
involved in HR Audit, Audit Reports.

Module 6 – Contemporary Human Resource Practices. 12 Hrs

Recent Trends in Human Resource Management: Recruitment & Selection (Predictive
analysis, Social media recruiting, and Candidate experience). , Training & Development
(Virtual mentorship, Experiential Learning, Learner centred E –Learning), Compensation &
Rewards Management (Pay Equity, Quality of Work-Life Rewards & Digital rewards)
Remote working & Gig Economy: Benefits & Challenges
Digitalization in Human Resource Management: Gamification, Artificial Intelligence and
Augmented Reality, Virtual reality (concepts only)
Human Resource Analytics: Meaning, benefits, application of HR Analytics, tools for
HR Analytics (Concepts only)
Human resource value chain (Concept only)
Ethics in Human Resource Management: Code of employee conduct, Green HRM, Effect
of Green HRM policies and practices

Skill Development
(These activities are only indicative, the Faculty member can innovate)
1. Chart out the methods of appraising employees of any (one) organization of your choice.
2. Compare the HR policies of different companies in different sectors.
3. Analyse welfare techniques for employees of different categories (e.g. Women, men,
senior employees).
4. Draft the executive development plan of any company.
5. Compare and contrast the different recruitment models in companies.
6. Impact of Covid-19 on employer manpower management.
COURSE OUTCOMES
After completion of the course the students will be able to:

1. Illustrate the role and functions of Human Resource Manager in the capacity of practicing
manager.
2. Illustrate the process of HR planning, Recruitment, selection and Induction of a
hypothetical organization.
3. Compare and contrast the Training methods and techniques adopted by any two
organization and evaluation of training programme.
4. Relate the implications of Performance appraisal system, Career Planning and
Development and succession planning on Employees Engagement and attrition.
5. Justify the Design of Compensation and rewards in alignment with Job Evaluation. Develop
a process of HR Audit and generate Audit Report.
6. Design an innovative business model or process integrated with emerging trends in HRM.
Books for Reference
❖ C. B. Memoria: Personnel Management.
❖ David Bell: Personnel Management.
❖ David R Hampton: Modern Management issues and Ideas.
❖ Deepak Kumar Bhattacharya: Human Research Management
❖ K. Aswathappa: Human Resource & Personnel Management.
❖ K. K. Aheja: Personnel Management.
❖ Michael Porter: HRM and Human Relations.
❖ T. N. Chhabra& K. K. Aheja: Managing People at Work.
❖ AmandeepKaur, PunamAgarwal – Industrial Relations
❖ A. M. Sarma – Aspects of labour welfare and social security.
 SEMESTER IV
C5 21 DC 403: BUSINESS STATISTICS WITH R PROGRAMMING
COURSE OBJECTIVES
This course aims to enable students to apply R Programming and use statistical tools for data
analysis and interpretation towards business decision making.
Module 1: Introduction to R Programming 10 Hrs
R and R Studio, Logical Arguments, Missing Values, Characters, Factors and Numeric,
Help in R, Vector to Matrix, Matrix Access, Data Frames, Data Frame Access, Basic Data
Manipulation Techniques, Usage of various apply functions – apply, lapply, sapply and
tapply, Outliers treatment.
Module 2: Descriptive Statistics 15 Hrs
Types of Data, Nominal, Ordinal, Scale and Ratio, Measures of Central Tendency, Mean,
Mode and Median, Bar Chart, Pie Chart and Box Plot, Measures of Variability, Range,
Inter-Quartile

Range, Standard Deviation, Skewness and Kurtosis, Histogram, Stem and Leaf Diagram,
Standard Error of Mean and Confidence Intervals.
Module 3: Probability, Probability& Sampling Distribution 10 Hrs
Experiment, Sample Space and Events, Classical Probability, General Rules Of Addition,
Conditional Probability, General Rules For Multiplication, Independent Events, Bayes’
Theorem, Discrete Probability Distributions: Binomial, Poisson, Continuous Probability
Distribution, Normal Distribution & t-distribution, Sampling Distribution and Central
Limit Theorem.
Module 4: Statistical Inference and Hypothesis Testing 15 Hrs
Population and Sample, Null and Alternate Hypothesis, Level of Significance, Type
I and Type II Errors, One Sample t Test, Confidence Intervals, One Sample Proportion
Test, Paired Sample t Test, Independent Samples t Test, Two Sample Proportion Tests,
One Way Analysis of Variance and Chi Square Test.
Module 5: Correlation and Regression 10 Hrs
Analysis of Relationship, Positive and Negative Correlation, Perfect Correlation,
Correlation Matrix, Scatter Plots, Simple Linear Regression, R Square, Adjusted R Square,
Testing of Slope, Standard Error of Estimate, Overall Model Fitness, Assumptions of
Linear Regression, Multiple Regression, Coefficients of Partial Determination, Durbin
Watson Statistics, Variance Inflation Factor.
Skill Development
(These activities are only indicative, the Faculty member can innovate)
1. Learn the implications of different apply functions in R and use them depending on the
different data type.
2. Analyze and calculate Measures of Central Tendency & Dispersion to critically analyze the
given data and report the findings.
3. Understand and implement Probabilistic Laws and Distributions based on Binomial and
Continuous data scenarios.
4. Create and test Hypothesis using different types of Parametric and Non-Parametric tests
and provide appropriate inference based on the obtained experimentation results.
5. Critically analyze and compute statistical measures such as R2, RMSE, VIF for reporting
model performance in a Regression scenario.

COURSE OUTCOMES
After the Course the students will be able to:
1. Use R Programme for specific apply functions.
2. Calculate descriptive statistics for analysis and interpretation.
3.Compare and contrast characteristics of each probability distribution for the selection of
appropriate tool(s) for further analysis.
4. Choose an appropriate Test for testing of hypothesis.
5. Interpret the result of Correlation and regression analysis.
Books for Reference
❖ Ken Black (2013). Business Statistics, New Delhi, Wiley.
❖ Anderson, David R., Thomas A. Williams and Dennis J. Sweeney. (2012). Statistics for Business
and Economics. New Delhi: South Western.
❖ Levin, Richard I. and David S. Rubin (1994). Statistics for Management. New Delhi: Prentice Hall.
❖ Waller, Derek. (2008). Statistics for Business. London: BH Publications
❖ Lee, Cheng. et al. (2013). Statistics for Business and Financial Economics. New York: Heidelberg
Dordrecht.
❖ Matt Wiley & Joshua Wiley, 2020, Beginning R 4: From Beginner to Pro, Wiley.
❖ Jared P. Lander, 2018, R for Everyone: Advanced Analytics & Graphics, Pearson
SJCC/B.Com.- Analytics/3 & 4 Sem/2021-22/P-27