PDM UNIVERSITY

Faculty of Commerce and Management Studies

B.Com(General)

SEMESTER I
MODULE NATURE COURSE NAME L T P C
CODE OF PAPER
ENVS0101 AEC ENVIRONMENTAL SCIENCE 2 0 0 2
COMM1101 PC FINANCIAL ACCOUNTING 6 0 0 6
BUSINESS ORGANISATION AND
COMM1102 PC MANAGEMENT 6 0 0 6
ENGL0102 PC ENGLISH LANGUAGE 6 0 0 6
G FOREIGN LANGUAGE-I 2 0 0 2
TOTAL 22 0 0 22

L = Lecture
T = Tutorial
P = Practical
C = Credit Point

#FOREIGN LANGUAGE One Foreign Language out of the following:

CODES FOREIGN LANGUAGE PART-I

LANF0101 FOREIGN LANGUAGE (FRENCH )
LANG0102 FOREIGN LANGUAGE (GERMAN )
LANS0103 FOREIGN LANGUAGE (SPANISH)
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

SEMESTER I
Environmental Science L T P
2 0 0

MODULE CODE ENVS0101

CREDIT POINTS 2
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory and
will cover all units. Remaining six questions are to be set taking at least one question from each
unit. The students are to attempt five questions in total, first being compulsory.

OBJECTIVES
1. To train studentsto locate and comprehend relationships between the natural, social and
cultural environment.
2. To develop an understanding based on observation and illustration, drawn from lived
experiences and physical, biological,social and cultural aspects of life, rather than
abstractions.
3. To create cognitive capacity and resourcefulness to make them curious about social
phenomena, starting with the family and moving on to wider spaces
4. To develop an awareness about environmental issues.
5. To engage them in exploratory and hands-on activities to acquire basic cognitive and
psychomotor skills through observation, classification, inference, etc.

LEARNING OUTCOMES
Following this course students will be able to:
1. Understand key concepts from economic, political, and social analysis as they pertain to
the design and evaluation of environmental policies and institutions.
2. Appreciate concepts and methods from ecological and physical sciences and their
application in environmental problem solving.
3. Appreciate the ethical, cross-cultural, and historical context of environmental issues and
the links between human and natural systems.
4. Reflect critically about their roles and identities as citizens, consumers and environmental
actors in a complex, interconnected world.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENT
Unit -I: Scope and Importance of EVS and Ecosystems
Multidisciplinary nature of environmental studies; Scope and importance; Need for public
awareness. Ecosystem; Structure and function of ecosystem; Energy flow in an ecosystem: food
chains, food webs and ecological succession. Case studies: (i). Forest ecosystem (ii). Grassland
ecosystem c) Desert ecosystem d) Aquatic ecosystems (ponds, streams, lakes, rivers, oceans,
estuaries)
Unit -II: Renewable and Non-renewable Resources
Land resources; Land degradation, soil erosion and desertification. Deforestation: Causes and
impacts due to mining, dam building on environment, forests, biodiversity and tribal
populations. Water: Use and over-exploitation of surface and ground water, floods, droughts,
conflicts over water (international & inter-state). Energy resources: Renewable and non-
renewable energy sources, use of alternate energy sources, growing energy needs, case studies.
Unit -III: Biodiversity and Conservation Levels of biological diversity
Genetic, species and ecosystem diversity; Bio geographic zones of India; Biodiversity patterns
and global biodiversity hot spots. India as a mega-biodiversity nation; Endangered and endemic
species of India. Threats to biodiversity: Habitat loss, poaching of wildlife, man-wildlife
conflicts, biological invasions; Conservation of biodiversity: In-situ and Ex-situ conservation
of biodiversity. Ecosystem and biodiversity services: Ecological, economic, social, ethical,
aesthetic and Informational value.
Unit IV: Environmental Pollution
Environmental pollution: types, causes, effects and controls; Air, water, soil and noise pollution
Nuclear hazards and human health risks. Solid waste management: Control measures of urban
and industrial waste. Pollution case studies.
Unit -V: Environmental Policies and Practices and Sustainability and sustainable
development.
Climate change, global warming, ozone layer depletion, acid rain and impacts on human
communities and agriculture. Environment Laws: Environment Protection Act; Air (Prevention
& Control of Pollution) Act; Water (Prevention and control of Pollution) Act; Wildlife
Protection Act; Forest Conservation Act. Nature reserves, tribal populations and rights, and
human wildlife conflicts in Indian context.
Unit –VI: Human Communities and the Environmental communication and public
awareness
Case studies (e.g., CNG vehicles in Delhi). Human population growth: Impacts on environment,
human health and welfare. Resettlement and rehabilitation of project affected persons; case
studies. Disaster management: floods, earthquake, cyclones and landslides. Environmental
movements: Chipko, Silent valley, Bishnois of Rajasthan. Environmental ethics: Role of Indian
and other religions and cultures in environmental conservation. Environmental communication
and public awareness, case studies (e.g., CNG vehicles in Delhi).
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

RECOMMENDED BOOKS

1. Odum, E.P., Odum, H.T. & Andrews, J. 1971.

Fundamentals of Ecology. Philadelphia: Saunders.
2. Gleeson, B. and Low, N. (eds.) 1999. Global Ethics and
Environment, London, Routledge.
3. Heywood V.H. & Watson, R.T. 1995. Global Biodiversity
TEXT BOOK Assessment. Cambridge University Press.
4. Pepper, I.L., Gerba, C.P. & Brusseau, M.L. 3011.
Environmental and Pollution Science. Academic press,
3011.
5. Rao MN and Datta AK, 1987. Waste Water Treatment.
Oxford and IBH Publishing Co. Pvt. Ltd.

1. Rosencranz, A., Divan, S. & Noble, M.L.. Environmental

law and policy in India. 3001. Tripathi 1992.
2. Singh, J.S., Singh, S.P. and Gupta, S.R. 3006. Ecology,
Environment and Resource Ecology, Environment and
Resource Conservation. Anamaya Publishers.
REFERENCE 3. Sodhi, N.S., Gibson, L. & Raven, P.HG. (eds). 3013.
Conservation biology: voices from the Tropics. John
Wiley & Sons. 9. Rao MN and Datta AK, 1987. Waste
Water Treatment. Oxford and IBH Publishing Co. Pvt.
Ltd.

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.

Theory:
Assessment # Type of Assessment Per Semester Maximum Mark
1. Class Test 4 5

2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:
Assessments 1 2 3 4
Class Test x x x
Quiz x x x
Assignment x x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning 3
1 2 4
Outcomes

EVALUATION

At the end of semester, Subjectteacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:

• Approved refinement decisions due for implementation,

• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

FINANCIAL ACCOUNTING L T P
6 0 0

MODULE CODE COMM1101

CREDIT POINTS 4
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: The Question paper will comprise of seven questions distributed over three
sections A, B and C. Section A comprises of very short answer type questions and is
compulsory. Section B and Section C Comprises of short answer type and Long answer type
questions and will have internal choices.

OBJECTIVES:
The aim of this subject is to teach students how to design, write, and analyse the financial data of
a firm or a company. It will also enable students to learn the complete accounting process.
1. To provide knowledge and understanding of need and basics of accounting.
2. To provide understanding of complexities of accounting cycle.
3. To enable understanding of rectification of errors.
4. To enable understanding of preparation of financial statements including adjustments.
5. To enable understanding of bank reconciliation, single entry system and non-profit
organizational accounts.
6. To provide understanding of joint venture accounts and consignment accounts

LEARNING OUTCOMES
Following this course student will be able to:
1. Develop the understanding of all necessities of preparation of accounts.
2. Develop the understanding of significance of each process and ability to perform them.
3. Ability to rectify any accounting error.
4. Ability to prepare financial statements including any adjustments.
5. Ability to reconcile bank statements.
6. Ability to convert single entry accounts into double entry accounts.
7. Ability to prepare accounts of non-profit organizations.
8. Ability to prepare joint venture accounts.
9. Ability to prepare consignment accounts.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENT
Unit I: INTRODUCTION
(a) Theoretical Framework i. Accounting as an information system, the users of financial
accounting information and their needs. Qualitative characteristics of accounting, information.
Functions, advantages and limitations of accounting. Branches of accounting. Bases of
accounting; cash basis and accrual basis. ii. The nature of financial accounting principles – Basic
concepts and conventions: entity, money measurement, going concern, cost, realization,
accruals, periodicity, consistency, prudence (conservatism), materiality and full disclosures. iii.
Financial accounting standards: Concept, benefits, procedure for issuing accounting standards
in India. International Financial Reporting Standards (IFRS): - Need and procedures,
Convergence to IFRS, Distinction between Indian Accounting Standards (Ind ASs) and
Accounting Standards (ASs). (b) Accounting Process From recording of a business transaction
to preparation of trial balance including adjustments: Capital and Revenue expenditure &
receipts, Preparation trial balance, Profit and Loss Account and Balance Sheet (Sole
Proprietorship only).
Unit II: Business Income
(a) Business Income i. Measurement of business income-Net income: the accounting period,
the continuity doctrine and matching concept. Objectives of measurement. ii. Revenue:
concept, revenue recognition principles, recognition of expenses. iii. The nature of
depreciation. The accounting concept of depreciation. Factors in the measurement of
depreciation. Methods of computing depreciation: straight line method and diminishing
balance method; Disposal of depreciable assets-change of method. iv. Inventories: Meaning.
Significance of inventory valuation. Inventory Record Systems: periodic and perpetual.
Methods: FIFO, LIFO and Weighted Average. (b) Preparation of financial statements of not
for profit organizations.
Unit III: Hire Purchase System
Accounting for Hire Purchase and Installment System, Consignment, and Joint Venture 15
Lectures i) Accounting for Hire Purchase Transactions, Journal entries and ledger accounts in
the books of Hire Vendors and Hire purchaser for large value items including default and
repossession, stock and debtor’s system. ii) Consignment: Features, Accounting treatment in the
books of the consignor and consignee. 3 iii) Joint Venture: Accounting procedures: Joint Bank
Account, Records Maintained by Co- venturer of (a) all transactions (b) only his own
transactions. (Memorandum joint venture account).
Unit IV: Branch Accounting
Accounting for Inland Branches Inland Branches; Dependent branches only and Ascertainment
of Profit by Debtors Method & Stock and Debtors Method.
Unit V: Partnership
Accounting for Dissolution of Partnership Firm Dissolution of the Partnership Firm
Including Insolvency of partners, sale to a limited company and piecemeal distribution.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

RECOMMENDED BOOKS

TEXT BOOK 1. Lal, Jawahar and Seema Srivastava, Financial Accounting,

Himalaya Publishing House.
2. Monga, J.R., Financial Accounting: Concepts and
Applications, Mayoor Paper Backs, New Delhi.
3. Shukla, M.C., T.S. Grewal and S.C.Gupta. Advanced
Accounts. Vol.-I. S. Chand & Co., New Delhi.
4. S. N. Maheshwari, Financial Accounting, Vikas Publication,
New Delhi. T.S, Grewal, Introduction to Accounting, S.
Chand and Co., New Delhi
5. P.C. Tulsian, Financial Accounting, Tata McGraw Hill, New
Delhi.
6. Bhushan Kumar Goyal and HN Tiwari, Financial
Accounting, Vikas publishing House, New Delhi.
REFERENCE 1. Jain, S.P. and K.L. Narang. Financial Accounting. Kalyani
Publishers, New Delhi.
2. Compendium of Statements and Standards of Accounting.
The Institute of Chartered Accountants of India, New Delhi
3. Goldwin, Alderman and Sanyal,Financial Accounting
,Cengage Learning
4. Horn green ,Introduction to Financial Accounting, Pearson
Accounting.

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research
areas will be discussed. Resource material is provided with the help of PDM Educational
Directory Services (PEDS).
ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for Theory.

Assessment # Type Of Assessment Per Semester Maximum Mark

1. Class Test 4 05
2. Sessional Test 2 30
3. Group Discussion 4 05
4. End Semester Exam 1 60
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:

Assessments 1 2 3 4 5 6 7 8 9
Class Test x x x
Quiz x x x x
Assignment x x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning 5 3 1
6 2 8 4 7 9
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this
report is to identify aspects that will be highlighted by students and faculty’s feedback for the
subject with respect to its strengths as well as those areas which could be improved. The review
report contains the following:
• Approved refinement decisions due for implementation,
• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Business Organization & Management L T P

6 0 0

MODULE CODE COMM1102

CREDIT POINTS 4
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory and
will cover all units. Remaining six questions are to be set taking at least one question from each
unit. The students are to attempt five questions in total, first being compulsory.

OBJECTIVES:

A study of the subject matter presented in this course will enable the student to understand the
basic concepts in commerce, trade and industry which will be help in exposed to modern business
world, understand modern business practices, forms, procedures and functioning of various
business organizations.
1. To develop knowledge and understanding of Business organization.
2. To understand different forms of organization.
3. To understand the rules of business and their correct usage.
4. To understand the concept of entrepreneurship.
5. To enable the students about different chambers of industries in India

LEARNING OUTCOMES:
Following this course students will be able to:
1. Develop the understanding of Business organization
2. Helps to make them understand different types of companies.
3. Knowledge of contemporary issues.
4. An ability to face multitasking.
5. Ability to understand the nature of entrepreneurship.
6. Helps to get knowledge about government role in business organization
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENT

Unit I: Introduction
Foundation of Indian Business Spectrum of Business Activities, Manufacturing and service
sectors. India's experience of liberalization and globalization, Technological innovations and
skill development. ‘Make in India’ Movement. Social Multinational Corporations and Indian
transnational companies. Social responsibility and ethics. Emerging opportunities in business;
Franchising, Outsourcing, and E-commerce.
Unit II: Forms of business entreprises
Business Enterprises Sole Proprietorship, One Person Company, Joint Hindu Family Firm,
Partnership firm, Joint Stock Company, Cooperative society; Limited Liability Partnership.
Choice of Form of Organisation. Entrepreneurial Process- Idea generation, Feasibility study.
Basic considerations in setting up a Business Enterprise.
Unit III: Management Planning
The Process of Management Planning; Decision-making; Strategy Formulation. Organizing:
Basic Considerations; Departmentation – Functional, Project, Matrix and Network; Delegation
and Decentalisation of Authority; Dynamics of group behaviour.
Unit IV: Leadership
Leadership: Concept and Styles; Trait and Situational Theory of Leadership. Motivation:
Concept and Importance; Maslow Need Hierarchy Theory; Herzberg Two Factors Theory,
McGregor and Ouchi theory. Control: Concept and Process. Communication: Process and
Barriers. Transactional Analysis (TA), Johari Window. Change Management: Resistance to
change and strategies to manage change, conflict levels, causes and resolution. Functional and
Dysfunctional aspects of conflict. Emerging issues in management.
Unit V: Relationship with other management functions
Conceptual framework of Marketing Management, Financial Management, and Human
Resource Management.

RECOMMENDED BOOKS

Text/Reference Books:
1. Singh, B.P. & Chhabra, T.N., Business Organisation and
TEXT BOOK Management, Sun India Publications, New Delhi.
2. Shankar, Gauri; Modern Business Organisation, Mahavir
Book Depot, New Delhi.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

3. Tulsian, P.C.; Business Organisation & Management,

Pearson Education, New Delhi.
4. Tripathi, P.C.; Principles of Management, Tata McGraw
Hill Publishing, New Delhi.
5. Barry, Jim, Chandler, John, Clark, Heather; Organisation
and Management, Thompson Learning, New Delhi.
6. Bushkirk, R.H.; Concepts of Business: An Introduction to
Business System, Dryden Press, NY.

1. Douglas, MCgregor.; The Human Side of Enterprise,

McGraw Hill, New York.
2. Kotler, Philip; Marketing Management: Analysis,
Planning, Implementation & Control, Prentice-Hall of
REFERENCE India, New Delhi.
3. Robbins, Stephen P.; Business Today: New World of
Business, Harcourt College Publishers, Fortworth.
4. Buffa, Elwood S.; Production/Operations Management,
Prentice Hall of India, New Delhi.

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.
Assessment # Type Of Assessment Per Semester Maximum Mark
1. Class Test 4 05
2. Sessional Test 2 30
3. Group Discussion 4 05
4. End Semester Exam 1 60
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:

Assessments 1 2 3 4 5 6
Class Test x x x
Quiz x x x
Assignment x x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning 5 3 1
6 2 8 4 7 9
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:
• Approved refinement decisions due for implementation,
• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

English Language L T P
6 0 0

MODULE CODE ENGL0102

CREDIT POINTS 6
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory
6and will cover all units. Remaining six questions are to be set taking at least one question from
each unit. The students are to attempt five questions in total, first being compulsory.

OBJECTIVES
The aim of this subject is to enable the student to understand the concept, process and importance
of communication. Develop skills of effective communication - both written and oral. Help
students to acquaint with application of communication skills in the business world.
1. To understand the fundamentals of communication.
2. To enhance the creativity of the students related to verbal and non-verbal communication.
3. To recognize value of communication skills in business.
4. To enable the students to express their ideas and feelings comfortable.
5. To enable the students to be efficient in writing business letters, memo, notices and circular
and report writing.
6. To transform students overall personality by enhancing their listening, speaking and
writing abilities.

LEARNING OUTCOMES
Following this course students will be able to:
1. Develop the understanding of communication.
2. Enhance ability to use English –the worldwide recognized language as a medium of
conversation.
3. Acquire knowledge about expressing themselves in general and while interviewing.
4. Acquire knowledge about presenting themselves in field.
5. Acquire knowledge to be presentable in verbal and non- verbal communication.
6. Helps to make them efficient in written communication like writing business letters, report
writing and mailing techniques.
7. Develop themselves as a dynamic personality by involvement in dynamics of
communication
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENT

Unit I: Communicative Grammar

Communicative Grammar: Spotting the errors pertaining to parts of speech, nouns, pronouns,
adjective, adverbs, preposition, conjunction, genders, infinitives, participles, form of Tenses, use
of articles; Concord - grammatical concord, notional Concord and the principle of proximity
between subject and verb and other exceptional usages.

Unit II: Lexis

Lexis: Words often confused; One-Word Substitutes; Foreign Words (A selected list may be
included for all the above components); Formation of Words (suffixes, prefixes and derivatives).

Unit III: Introduction to principal components of spoken English

Introduction to principal components of spoken English – Phonetics, Word-stress patterns,
Intonation, Weak forms in English.

Unit 1V: Developing listening and speaking skills through various activities
Developing listening and speaking skills through various activities, such as: Role play activities
Practicing short dialogues Group discussion Debates Speeches Listening to news bulletins Viewing
and reviewing T.V. programs etc.

Unit V: Written Communication

Written Communication: Developing reading and writing skills through such tasks/activities as
developing outlines, key expressions, situations, slogan writing and theme building exercises.
Reading verbal and non-verbal texts like cartoons, Graphs and tabulated data etc.
Unit VI: Technical Writing
a) Business Letters, Format of Business letters and Business letter writing-Fully- blocked layout
may be used. b) E-mail writing c) Reports, Types of Reports and Format of Formal Reports d)
Press Report Writing
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

RECOMMENDED BOOKS

TEXT BOOK Text Books:

1. Basic Business Communication: Raymond V Lesikar
McGraw Hill publications
2. Communication Skills : D G Saxena, KuntalTamang
Top Quark, New Delhi
3. A textbook of English Phonetics for Indian Students: T.
Balasubramanian Macmillan India Limited, New Delhi

REFERENCE 1. Living English Structures :W S Allen Pearson

Publications, New Delhi
2. High School English Grammar and Composition : P C
Wren and H Martin S.Chand Publications, New Delhi
3. Essentials of Communication: B R Sharma and Sanjeev
Gandhi Bharat publications, Yamuna Nagar

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks theory
Assessment # Type Of Assessment Per Semester Maximum Mark
1. Class Test 4 5
2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:

Assessments 1 2 3 4 5 6 7
Class Test x x x
Quiz x x x
Assignment x x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning
2 1 3
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:
• Approved refinement decisions due for implementation,
• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

French Language L T P
2 0 0

MODULE CODE LANF0101

CREDIT POINTS 2
FORMATIVE ASSESMENT MARKS 30
SUMMATIVE ASSESMENT MARKS 75
END SEMESTER EXAM DURATION 2 hrs
LAST REVISION DATE

INSTRUCTIONS: All questions are compulsory. Each question may have multiple options and
will cover all units.

OBJECTIVES:

The aim of this subject is to develop understanding on different aspects related to oral and written
skills of expressing and exchanging information / interacting in French language and to enhance
skills as mentioned below:

1. To prepare students to develop basic understanding on French language.

2. To acquire knowledge on French grammar.
3. To understand syntax and semantics of language.
4. To achieve an understanding on basic communication in French language.
5. To understand a dialogue between two native speakers and also take part in short, simple
conversations using the skills acquired.

LEARNING OUTCOMES:

1. Able to understand the basic grammar of French language and differentiation of genders
and objects.
2. Exposure to various syntax & communication methods with others.
3. Ability to read, write, speak & listen the basics of French language.
4. Able to understand the French history.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENT

UNIT I:- BASIC COMMUNICATION

This module will develops oral and written skills of understanding, expressing and
exchanging information / interacting on the topics given below: -
• Establish contact with someone
• Introduce self and others
• Greet, congratulate, and express condolences
• Spell
• Count
• Exchange simple information on self, preferences, feelings, plans, dreams
• Ask for information
• Tell the time
• Advice, order, suggest
• Buy, sell
• Make a reservation
• Order food or any article
• Invite, accept or refuse invitation
• Fix an appointment
• Locate a place
• Give directions
• Give chronological order of events
• Prepare an itinerary
• Ask for / Give explanations
• Describe a person, an object, an event, a place
• Describe the weather
• Compare
UNIT II: BASIC PHONETICS
This module will develop the ability in the students: -
• To pronounce words, say sentences, questions and give orders using the right accent and
intonation.
• To express surprise, doubt, fear, displeasure and all positive or negative feelings using the
right intonation
• To use ‘liaison’ and ‘enchainment’
• To distinguish voiced and unvoiced consonants
• To distinguish between vowel sounds
UNIT III: BASIC GRAMMAR & FORMATION OF SENTENCES
This module will develops the ability in the students to construct sentences and frame
questions using: -
• Nouns – gender and number
• Articles – definite and indefinite, partitif, articles contractés
• Pronouns – personal, relative (qui, que,où), y, en
• Verbs – conjugation of regular and irregular verbs (affirmative and negative) in the
following tenses (indicative mood) – present, present continuous, simple future, immediate
future, recent past, simple past, past continuous
• Verbs – the imperative mood
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

• Adjectives – numeric, qualitative, possessive, demonstrative, interrogative – gender and

number
• Adverbs – simple adverbs of time, place, quantity
• Prepositions – simple prepositions (place, time)
• Interrogation – interrogative words, interrogative phrases, inversion
RECOMMENDED BOOKS:

1. Nouveau Sans Frontières 1 by Philippe Dominique &

TEXT BOOKS Jacky Girardet
2. “CONNEXIONS-1” by Regine Merieux & Yves Loiseau
Published by Didier.
REFERENCE BOOKS 1. Five in one Multilingual Glossary, published by Saraswati
House Pvt. Ltd. New Delhi 3011.

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning
1 3 2, 3
Outcomes
METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).
ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.

Theory:

Assessment # Type Of Assessment Per Semester Maximum Mark

1. Class Test 1 10

2. Sessional Test 2 15

3. End Semester Written Exam 1 50

4. End Semester Oral Exam 1 30

 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:

Assessments 1 2 3 4

Class Test x x x
Quiz x x x
Assignment x x
MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning 5 3 1
6 2 8 4 7 9
Outcomes

EVALUATION

At the end of semester, course faculty will submit an evaluation / review report. The purpose of
this report is to identify aspects that will be highlighted by students and faculty’s feedback for the
course with respect to its strengths as well as those areas which could be improved. The review
report contains the following areas:

• Problems encountered in the content delivery;

• Suggested remedies / corrective measures;
• Approved refinement decisions due for implementation;
• Actions taken based on previous course review; and
Report discussed and analysed; actions taken as a result of this process and are communicated to
the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

German Language L T P
2 0 0

MODULE CODE LANG0102

CREDIT POINTS 2
FORMATIVE ASSESMENT MARKS 30
SUMMATIVE ASSESMENT MARKS 75
END SEMESTER EXAM DURATION 2 hrs
LAST REVISION DATE

INSTRUCTIONS: All questions are compulsory. Each question may have multiple options and
will cover all units.

OBJECTIVES:

The aim of this subject is to develop understanding on different aspects related to oral and written
skills of expressing and exchanging information / interacting in German language and to enhance
skills as mentioned below:
1. To prepare students to develop basic understanding on German language.
2. To acquire knowledge on German grammar.
3. To understand syntax and semantics of language.
4. To achieve an understanding on basic communication in German language.
5. To understand a dialogue between two native speakers and also take part in short, simple
conversations using the skills acquired.

LEARNING OUTCOMES:

1. Able to understand the basic grammar of German language and differentiation of genders
and objects.
2. Exposure to various syntax & communication methods with others.
3. Ability to read, write, speak & listen the basics of German language.
4. Able to understand the German history.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENT

UNIT I:- BASIC COMMUNICATION

This module will develops oral and written skills of understanding, expressing and exchanging
information / interacting on the topics given below: -
• Establish contact with someone
• Introduce self and others
• Greet, congratulate, and express condolences
• Spell
• Count
• Exchange simple information on self, preferences, feelings, plans, dreams
• Ask for information
• Tell the time
• Advice, order, suggest
• Buy, sell
• Make a reservation
• Order food or any article
• Invite, accept or refuse invitation
• Fix an appointment
• Locate a place
• Give directions
• Give chronological order of events
• Prepare an itinerary
• Ask for / Give explanations
• Describe a person, an object, an event, a place
• Describe the weather
• Compare

UNIT II: BASIC PHONETICS

This module will develop the ability in the students: -
• To pronounce words, say sentences, questions and give orders using the right accent and
intonation.
• To express surprise, doubt, fear, displeasure and all positive or negative feelings using the right
intonation
• To use ‘liaison’ and ‘enchainment’
• To distinguish voiced and unvoiced consonants
• To distinguish between vowel sounds
UNIT III: BASIC GRAMMAR & FORMATION OF SENTENCES
This module will develops the ability in the students to construct sentences and frame questions
using: -
• Nouns – gender and number
• Articles – definite and indefinite, articles
• Pronouns – personal, relative
• Verbs – conjugation of regular and irregular verbs (affirmative and negative) in the following
tenses (indicative mood) – present, present continuous, simple future, immediate future, recent
past, simple past, past continuous
• Verbs – the imperative mood
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

• Adjectives – numeric, qualitative, possessive, demonstrative, interrogative – gender and

number
• Adverbs – simple adverbs of time, place, quantity
• Prepositions – simple prepositions (place, time)
• Interrogation – interrogative words, interrogative phrases, inversion

RECOMMENDED BOOKS:

1. Tangram, Kursbuch und Arbeitsbuch, 1A, 1B & 2A, Max

TEXT BOOKS Hueber Verlag
2. Tangram, Kursbuch und Arbeitsbuch, 2B, 3A & 3B, Max
Hueber Verlag
REFERENCE BOOKS 1. em Abschlusskurs, Kursbuch und Arbeitsbuch, Max
Hueber Verlag
MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning
1 3 2, 3
Outcomes
METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).
ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.
Theory:
Assessment # Type Of Assessment Per Semester Maximum Mark

1. Class Test 1 10

2. Sessional Test 2 15

3. End Semester Written Exam 1 50

4. End Semester Oral Exam 1 30

 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:

Assessments 1 2 3 4

Class Test x x x
Quiz x x x
Assignment x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning 5 3 1
6 2 8 4 7 9
Outcomes

EVALUATION: At the end of semester, course faculty will submit an evaluation / review report.
The purpose of this report is to identify aspects that will be highlighted by students and faculty’s
feedback for the course with respect to its strengths as well as those areas which could be improved.
The review report contains the following areas:

• Problems encountered in the content delivery;

• Suggested remedies / corrective measures;
• Approved refinement decisions due for implementation;
• Actions taken based on previous course review; and
Report discussed and analysed; actions taken as a result of this process and are communicated to
the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Spanish Language L T P
2 0 0

MODULE CODE LANS0103

CREDIT POINTS 2
FORMATIVE ASSESMENT MARKS 30
SUMMATIVE ASSESMENT MARKS 75
END SEMESTER EXAM DURATION 2 hrs
LAST REVISION DATE

INSTRUCTIONS: All questions are compulsory. Each question may have multiple options and
will cover all units.

OBJECTIVES:

The aim of this subject is to develop understanding on different aspects related to oral and written
skills of expressing and exchanging information / interacting in Spanish language and to enhance
skills as mentioned below:

1. To prepare students to develop basic understanding on Spanish language.

2. To acquire knowledge on Spanish grammar.
3. To understand syntax and semantics of language.
4. To achieve an understanding on basic communication in Spanish language.
5. To understand a dialogue between two native speakers and also take part in short, simple
conversations using the skills acquired.

LEARNING OUTCOMES:

1. Able to understand the basic grammar of Spanish language and differentiation of genders
and objects.
2. Exposure to various syntax & communication methods with others.
3. Ability to read, write, speak & listen the basics of Spanish language.
4. Able to understand the Spanish history.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENT

UNIT I:- BASIC COMMUNICATION

This module will develops oral and written skills of understanding, expressing and exchanging
information / interacting on the topics given below: -
• Establish contact with someone
• Introduce self and others
• Greet, congratulate, and express condolences
• Spell
• Count
• Exchange simple information on self, preferences, feelings, plans, dreams
• Ask for information
• Tell the time
• Advice, order, suggest
• Buy, sell
• Make a reservation
• Order food or any article
• Invite, accept or refuse invitation
• Fix an appointment
• Locate a place
• Give directions
• Give chronological order of events
• Prepare an itinerary
• Ask for / Give explanations
• Describe a person, an object, an event, a place
• Describe the weather
• Compare
UNIT II: BASIC PHONETICS
This module will develop the ability in the students: -
• To pronounce words, say sentences, questions and give orders using the right accent and
intonation.
• To express surprise, doubt, fear, displeasure and all positive or negative feelings using the right
intonation
• To use ‘liaison’ and ‘enchainment’
• To distinguish voiced and unvoiced consonants
• To distinguish between vowel sounds
UNIT III: BASIC GRAMMAR & FORMATION OF SENTENCES
This module will develops the ability in the students to construct sentences and frame questions
using: -
• Nouns – gender and number
• Articles – definite and indefinite, articles
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

• Pronouns – personal, relative

• Verbs – conjugation of regular and irregular verbs (affirmative and negative) in the following
tenses (indicative mood) – present, present continuous, simple future, immediate future, recent
past, simple past, past continuous
• Verbs – the imperative mood
• Adjectives – numeric, qualitative, possessive, demonstrative, interrogative – gender and
number
• Adverbs – simple adverbs of time, place, quantity
• Prepositions – simple prepositions (place, time)
• Interrogation – interrogative words, interrogative phrases, inversion

RECOMMENDED BOOKS:

1. Aula Internacional 1 and 2, Novellas and short stories

TEXT BOOKS
2. Aula Internacional 3, España and Latinoamérica: Historia
y Cultura, Novellas
REFERENCE BOOKS 1. Español sin fronteras, I, SGEL, 1997
2. Nuevo Ven I, Edelsa 3004

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning
1 3 2, 3
Outcomes

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research
areas will be discussed. Resource material is provided with the help of PDM Educational
Directory Services (PEDS).
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.
Theory:

Assessment # Type Of Assessment Per Semester Maximum Mark

1. Class Test 1 10
2. Sessional Test 2 15
3. End Semester Written Exam 1 50
4. End Semester Oral Exam 1 30

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:

Assessments 1 2 3 4

Class Test x x x
Quiz x x x
Assignment x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning 5 3 1
6 2 8 4 7 9
Outcomes

EVALUATION
At the end of semester, course faculty will submit an evaluation / review report. The purpose of
this report is to identify aspects that will be highlighted by students and faculty’s feedback for the
course with respect to its strengths as well as those areas which could be improved. The review
report contains the following areas:
• Problems encountered in the content delivery;
• Suggested remedies / corrective measures;
• Approved refinement decisions due for implementation;
• Actions taken based on previous course review; and
Report discussed and analysed; actions taken as a result of this process and are communicated to
the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

SEMESTER II
NATURE COURSE NAME L T P C
MODULE OF PAPER
CODE
AEC ENGLISH COMMUNICATION
ENGL0103 2 0 0 2
COMM1103 PC BUSINESS LAW 6 0 0 6
BUSINESS MATHEMATICS AND
MATH0122 PC STATISTICS 6 0 0 6
CSEN0114 PC COMPUTER FUNDAMENTALS 3 0 0 3
COMPUTER
CSEN0115 PC FUNDAMENTALS(LAB) 0 0 2 1
VALU0109 PC VALUE EDUCATION 2 0 0 2
G FOREIGN LANGUAGE-II 2 0 0 2
TOTAL CREDITS 21 0 2 22

L = Lecture
T = Tutorial
P = Practical
C = Credit Point

#FOREIGN LANGUAGE One Foreign Language out of the following:

#FOREIGN LANGUAGE PART-II
1. French
LANF0104
LANG0105 2. German
LANS0106 3. Spanish
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

SEMESTER II

English Communication L T P
2 0 0
MODULE CODE ENGL0103
CREDIT POINTS 2
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory
and will cover all units. Remaining six questions are to be set taking at least one question from
each unit. The students are to attempt five questions in total, first being compulsory.

OBJECTIVES
The aim of this subject is to enable the student to understand the concept, process and importance
of communication. Develop skills of effective communication - both written and oral. Help
students to acquaint with application of communication skills in the business world.
To understand the fundamentals of communication.
1.
To enhance the creativity of the students related to verbal and non-verbal communication.
2.
To recognize value of communication skills in business.
3.
To enable the students to express their ideas and feelings comfortable.
4.
To enable the students to be efficient in writing business letters, memo, notices and
5.
circular and report writing.
6. To transform students overall personality by enhancing their listening, speaking and
writing abilities.
LEARNING OUTCOMES
Following this course students will be able to:
1. Develop the understanding of communication.
2. Enhance ability to use English –the worldwide recognized language as a medium of
conversation.
3. Acquire knowledge about expressing themselves in general and while interviewing.
4. Acquire knowledge about presenting themselves in field.
5. Acquire knowledge to be presentable in verbal and non- verbal communication.
6. Helps to make them efficient in written communication like writing business letters, report
writing and mailing techniques.
7. Develop themselves as a dynamic personality by involvement in dynamics of
communication
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENT

Unit 1: Introduction:
Theory of Communication, Types and modes of Communication

Unit 2: Language of Communication:

Verbal and Non-verbal (Spoken and Written) Personal, Social and Business Barriers and
Strategies Intra-personal, Inter-personal and Group communication

Unit 3: Speaking Skills:

Monologue Dialogue Group Discussion Effective Communication/ Mis- Communication
Interview Public Speech
Unit 4: Reading and Understanding:
Close Reading Comprehension Summary Paraphrasing Analysis and Interpretation
Translation(from Indian language to English and vice-versa) Literary/Knowledge Texts

Unit 5 : Writing Skills:

Documenting Report Writing Making notes Letter writing

RECOMMENDED BOOKS
TEXT BOOK Text Books :
1. Fluency in English - Part II, Oxford University Press, 3006.
2. Business English, Pearson, 3008.
REFERENCE 1. Language, Literature and Creativity, Orient Blackswan, 3013.
2. Language through Literature (forthcoming) ed. Dr. Gauri
Mishra, Dr Ranjana Kaul, Dr Brati Biswas

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks theory
Assessment # Type Of Assessment Per Semester Maximum Mark
1. Class Test 4 5
2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:

Assessments 1 2 3 4 5 6 7
Class Test x x x
Quiz x x x
Assignment x x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning 4
1
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:
• Approved refinement decisions due for implementation,
• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Business Law LT P
6 0 0

MODULE CODE COMM1103

CREDIT POINTS 4
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory and
will cover all units. Remaining six questions are to be set taking at least one question from each
unit. The students are to attempt five questions in total, first being compulsory.

OBJECTIVES:
The aim is to introduce the students to various acts affectinganbusiness and to familiarize the
students with such laws.
1. To understand the overview of business laws in India
2. To familiarize them with the essentials of a valid contract & their classification.
3. To recognize essentials of contract of sale, conditions and warranties, duties of buyer.
4. To enable the students to understand about consumer agencies.
5. To enable the students to be efficient in method of seeking information.
6. To transform students overall personality by enhancing their learning about sources of
contract law.

LEARNING OUTCOMES:
Following this course students will be able to:
1. Develop the understanding of business laws.
2. Enhance ability about the contract law in India.
3. Acquire knowledge about duties and rights of buyer.
4. To familiar with the knowledge about conditions and warranties.
5. Acquire knowledge about remedies for breach of contract.
6. Helps to make them efficient in act related to consumer protection.
7. To make them familiar with right to information act in India.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENT

UNIT 1: Indian Contract Act: Valid contract and its elements; Void and voidable agreements; Void
and illegal agreements; Offer and acceptance; Contractual capacity of parties; Free consent of
parties; Lawful consideration and object; Agreements expressly declared as void, Discharge of
contract- modes of discharge including breach and its remedies, Contingent Contracts, Quasi
Contracts.

UNIT 2: Special Contracts: Contract of Indemnity and Guarantee; Contract of Bailment and Pledge
UNIT 3: Sale of Goods Act, 1930: Introduction; Formation of contract of sale of Goods; conditions
and warranties; Transfer of property or ownership; Performance of contract- Delivery and Payment;
Rights of unpaid seller; suits of Breach of contract.

UNIT 4: Consumer Protection Act, 1986: Salient features of consumer Protection Act; Rights of
consumers; consumer Protection councils; consumer disputes redressal machinery.

UNIT 5: The Information Technology Act, 3000: Definitions under the Act, Digital signature,
Electronic Governance, Duties of Subscribers, Penalties and adjudication, Appellate Tribunal,
Offences.

RECOMMENDED BOOKS
TEXT BOOK 1. Singh, Avtar, The Principles of Mercantile Law, Eastern
Book Company, Lucknow.
2. Kuchhal M C, Business Laws, Vikas Publishing House,
New Delhi.
3. Sharma, J.P. and Sunaina Kanojia, Business Laws, Ane
Books Pvt. Ltd., New Delhi.
4. Maheshwari & Maheshwari, Business Law, National
Publishing House, New Delhi.
REFERENCE 1. Sushma Arora, Business Law, Taxmann Publications Pvt.
Ltd., New Delhi.
2. Information Technology Rules 3000 with Information
Technology Act 3000, Taxmann Publications Pvt. Ltd.,
New Delhi.

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.
Theory:
Assessment # Type Of Assessment Per Semester Maximum Mark
1. Class Test 4 5
2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60
MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES
Theory:

Assessments 1 2 3 4 5 6
7
Class Test x x x
Quiz x x
Assignment x x x X

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning 5
1 3 2
Outcomes
EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:

• Approved refinement decisions due for implementation,

• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Business Mathematics and Statistics L T P

6 0 0

MODULE CODE MATH0122

CREDIT POINTS 4
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory and
will cover all units. Remaining six questions are to be set taking at least one question from each
unit. The students are to attempt five questions in total, first being compulsory.

OBJECTIVES: The objective of this course is to familiarize students with the applications of
mathematics and statistical techniques in business decision-making.
Notes:
1. Use of simple calculator is allowed.
2. Proofs of theorems / formulae are not required.
3. Trigonometric functions are not to be covered.
The aim of this subject is to understand different aspects related to business mathematics and
enhance skills required to develop mathematical techniques.

1. To know about sets, Cartesian product of sets, presentation of sets through Venn diagram.
2. To know the techniques of sum, sum of squares and cubes of first n-natural numbers.
3. To understand the number and group of arrangements of distinct objects.
4. To derive linear and quadratic problems and their solution.
5. To develop methods and tools of multiple operation within a common frame work.
6. To know the relation between two variables involving rate of change of variable and their
anti derivative.
7. Formulation of linear programming and its solution by graphical and simplex method.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

LEARNING OUTCOMES:
Following this course, students will be able to:
1. Use appropriate terminology to describe and present mathematical ideas.
2. Know tools and techniques of arithmetic operations.
3. Develop efficient strategy for numerical calculation.
4. Count the number of arrangements of dissimilar things taken at a time and compute
binomial coefficients.
5. Performs arithmetic operation on matrices.
6. Use derivative to solve application problem including optimization, related rates and
ability to integrate of different functions.
7. Solve the problems of industries by making linear programming and obtain solution
graphically.

MODULE CONTENT
Part – A: Business Mathematics
Unit 1: Matrices
Definition of a matrix. Types of matrices; Algebra of matrices. Calculation of values of
determinants up to third order; Adjoint of a matrix; Finding inverse of a matrix through ad joint;
Applications of matrices to solution of simple business and economic problems
Unit 2: Differential Calculus
Mathematical functions and their types – linear, quadratic, polynomial; Concepts of limit and
continuity of a function; Concept of differentiation; Rules of differentiation – simple standard
forms. Applications of differentiation – elasticity of demand and supply; Maxima and Minima
of functions (involving second or third order derivatives) relating to cost, revenue and profit.
Unit 3: Basic Mathematics of Finance
Simple and compound interest Rates of interest – nominal, effective and continuous – their
inter-relationships; Compounding and discounting of a sum using different types of rates
Part – B: Business Statistics
Unit 1: Uni-variate Analysis
Measures of Central Tendency including arithmetic mean, geometric mean and harmonic mean:
properties and applications; mode and median. Partition values - quartiles, deciles, and
percentiles. Measures of Variation: absolute and relative. Range, quartile deviation and mean
deviation; Variance and Standard deviation: calculation and properties.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Unit 2: Bi-variate Analysis

Simple Linear Correlation Analysis: Meaning, and measurement. Karl Pearson's co-efficient
and Spearman’s rank correlation Simple Linear Regression Analysis: Regression equations and
estimation. Relationship between correlation and regression coefficients
Unit 3: Time-based Data: Index Numbers and Time-Series Analysis
Meaning and uses of index numbers; Construction of index numbers: Aggregative and average
of relatives – simple and weighted, Tests of adequacy of index numbers, Construction of
consumer price indices.Components of time series; additive and multiplicative models; Trend
analysis: Finding trend by moving average method and Fitting of linear trend line using
principle of least squares.

RECOMMENDED BOOKS:
1. Mizrahi and John Sullivan. Mathematics for Business and
Social Sciences. Wiley and Sons.
2. Budnick, P. Applied Mathematics. McGraw Hill
Publishing Co.
3. N. D. Vohra, Business Mathematics and Statistics,
McGraw Hill Education (India) Pvt Ltd
TEXT BOOKS 4. J.K. Thukral, Mathematics for Business Studies, Mayur
Publications
5. J. K. Singh, Business Mathematics, Himalaya Publishing
House
6. J. K. Sharma, Business Statistics, Pearson Education.
7. S.C. Gupta, Fundamentals of Statistics, Himalaya
Publishing House.

1. S.P. Gupta and Archana Gupta, Elementary Statistics,

Sultan Chand and Sons, New Delhi.
REFERENCE 2. Richard Levin and David S. Rubin, Statistics for
BOOKS Management, Prentice Hall of India, New Delhi.
3. M.R. Spiegel, Theory and Problems of Statistics,
Schaum’s Outlines Series, McGraw Hill Publishing Co.

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks theory.
Assessment # Type of Assessment Per Semester Maximum Mark
1 Class Test 4 5
2 Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:

Assessments 1 2 3 4 5 6 7
Class Test x x x
Quiz x x X
Assignment x x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning 2
1
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:
• Approved refinement decisions due for implementation,
• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
Report discussed and analysed, actions taken as a result of this process and are communicated to
the main stakeholder
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Computer Fundamentals L T P
3 0 0
MODULE CODE CSEN0114
CREDIT POINTS 3
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory and
will cover all units. Remaining six questions are to be set taking at least one question from each
unit. The students are to attempt five questions in total, first being compulsory.

OBJECTIVES
A study of the subject matter presented in this course will enable the student to familiarize the
students with computer and its applications in the relevant fields and exposes them to some
functions of Operating System and its utility.
1. To develop knowledge and understanding of computer.
2. To understand different types of computer.
3. To understand the concept of operating system and its various types.
4. To understand the concept of decimal number and its conversion.
5. To enable the students about different computer application in different field.
6. To develop knowledge of various input output devices

LEARNING OUTCOMES:
Following this course students will be able to:
1. Develop the understanding of basic anatomy of computer.
2. Helps to make them understand various devices of computer.
3. Knowledge of operating system and its operation.
4. An ability to understand the file management system.
5. Ability to understand the physical interaction of binary number with machine.
6. Helps to get knowledge about use of computer in different field.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENT

Unit 1: Basics of computer: Basics of computer and its evolution, classification of computers,
input-output devices, computer architecture and function of different units of computer.

Unit 2: Data representation: Different number system and their inter conversion (fixed point
only); binary arithmetic (addition, subtraction, multiplication and division).
Unit 3: Hardware and software devices: Hardware &Software:Types and their merits and
demerits; Memory:Primary Memory(ROM and it’s type – PROM, EPROM,EEPROM, RAM)
Secondary memory- SASD, DASD Concept, Magnetic Disks – Floppy Disks, Hard Disks,
Magnetic Tape, Optical Disks – CD ROM and it’s type (CD ROM, CD ROM-R, CD ROM-
EO, DVD ROM, Flash Memory. primary memory (types, advantages and disadvantages),
secondary memory (types,advantages and disadvantages).
Unit 4: Operating System: Introduction to operating system,Functions of Operating System
,types of Operating System,Booting system,Startup sequence ,Details of Basic system
Configuration . Important Terms like Directory, File, Volume, Label, Drive Name, etc.

Unit5: Computer application in various fields: Business, Education, Health care, Banks,
Research

Unit6: Introduction to Windows: Components of an Application Window;Types of

Windows, Windows as an Operating System, Windows explorer,Using Paintbrush,Control
Panel, Installing a printer. User interfaces- CUI and GUI; Concept of a Desktop and Taskbar,
My Computer, Recycle Bin, My Documents and Internet Explorer icons.

RECOMMENDED BOOKS
Text Books :
1. ITL, ESL, (3012) Introduction to Infotech, 2nd edition,
TEXT BOOK
Pearson Education.
2. Goyal, Anita, (3010) Computer Fundamentals, 1st Edition,
Pearson Education.
1. Rajaraman,V. Introduction to Information Technology.
PHI.
REFERENCE 2. Sinha, Pradeep K. and Preeti Sinha. Foundation of
Computing. BPB Publication.
3. Leon and Leon, (1999), Introduction to Information
Technology, Vikas Publishing House.
METHODS OF TEACHING AND STUDENT LEARNING
The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory .
Theory:
Assessment # Type Of Assessment Per Semester Maximum Mark
1. Class Test 4 5
2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:

Assessments 1 2 3 4 5 6
Class Test x x
Quiz x x
Assignment x x x
MAPPING OF COURSE LEARNING OUTCOMES
Program Outcomes a b c d e f g h i j k l m n o
Course Learning
1 3 2, 3
Outcomes
EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:
• Approved refinement decisions due for implementation,
• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholder
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Computer Fundamentals Lab L T P

0 0 2

MODULE CODE CSEN0115

CREDIT POINTS 1
FORMATIVE ASSESSMENT MARKS 25
SUMMATIVE ASSESSMENT MARKS 25
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

OBJECTIVES
A study of the subject matter presented in this course will enable the student to familiarize the
students with computer and its applications in the relevant fields and exposes them to some
functions of Operating System and its utility.

1. To develop knowledge and understanding of computer.

2. To understand different types of computer.
3. To understand the concept of operating system and its various types.
4. To enable the students about different computer application in different field.
5. To develop knowledge of various input output devices

LEARNING OUTCOMES
Following these course students will be able to:
1. Develop the understanding of basic anatomy of computer.
2. Helps to make them understand various devices of computer.
3. Knowledge of operating system and its operation.
4. An ability to understand the file management system.
5. Helps to get knowledge about use of computer in different field.

LIST OF EXPERIMENTS
1. Introduction to MS- Word
2. Prepare your resume using MS- Word
3. Introduction to MS-Excel.
4. Prepare a record of student result using MS-Excel.
5. Introduction to MS- Power Point.
6. Prepare a presentation of infrastructure in your college.
7. To study, remove and replace hard disk.
8. To study about various types of printers.
9. To study about various input output devices.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

10. To study about motherboard.

11. To study about different types of cards used in computer.
12. Introduction to MS-Access.
Experiments based on advanced topics:
Create a database of books in the library on the mini scale and manipulate the database
13.
using different forms and reports.
14. To study about Operating Systems Linux/Unix/Windows.
Note: At least 12 Experiments out of the list must be done in the semester.

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 50 marks for practical.
Practical:
Assessment # Type Of Assessment Per Semester Maximum Mark
1 Internal Assessment 2 25
2 External Assessment 1 25

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning 2
1
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:
• Approved refinement decisions due for implementation,
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

• Actions taken based on previous subject review,

• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Value Education L T P
2 0 0
MODULE CODE VALU0109

CREDIT POINTS 2

FORMATIVE ASSESMENT MARKS 30

SUMMATIVE ASSESMENT MARKS 30

END SEMESTER EXAM DURATION 2 hrs

LAST REVISION DATE

INSTRUCTIONS: All questions are compulsory. Each question may have multiple options and
will cover all units.
OBJECTIVES:
The Purpose of Value Education is specifying the present deterioration in the value system in the
fast changing world trends and to develop understanding of moral values in different aspects of
life for inculcating the skills as mentioned below:
1. To prepare students to develop basic understanding of Value Education.
2. To acquire knowledge on Value Education.
3. To understand the ethics, character building, leadership & goal setting.
4. To understand the success & personal growth.
5. To support the women empowerment & environmental awareness.

LEARNING OUTCOMES:

1. Able to understand the Importance of Values in Life – what is a Value system?

2. Exposure to various principles, concepts, types, advantages and disadvantages of value
education.
3. Ability to understand the life style management & self esteem.
4. To behave morally in society.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENTS:

UNIT 1: VALUE EDUCATION

• Definition, Concept and Classification of values
• The need for value education
• Pedagogy of Values
• Challenges of Value Adoption
• Life Style Management
UNIT 2: VALUE & PERSONAL DEVELOPMENT
• The principles of integrity
• Character Development
• Values in everyday life
• Values, Virtues, Powers & Qualities
• Successful Personality

UNIT 3: VALUES IN SOCIETY

• Character Building
• Positive thinking & Emotional Maturity
• Women Empowerment
• Overcoming Addiction
• Environmental Awareness
UNIT 4: PERSONAL PROGRESS & FIELD STUDY
• Personal progress manual
• Field Project

RECOMMENDED BOOKS:

3. Seven Habits of Highly Effective People, Covey Stephen,

TEXT BOOKS Free Press, United States, 1989
4. You Can Win, Khera Shiv, Macmillan India Limited, New
Delhi, 1998
REFERENCE BOOKS Mani Jacob, ed., (3002). Resource for Value Education,
New Delhi: Institute of Value Education.
METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.

Theory:

Assessment # Type Of Assessment Per Semester Maximum Mark

1. Class Test 1 10

2. Sessional Test 2 15

3. End Semester Written Exam 1 50

4. End Semester Oral Exam 1 30

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:

Assessments 1 2 3 4

Class Test x x x
Quiz x x x
Assignment x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning
1 5 4 2
Outcomes 3

EVALUATION

At the end of semester, course faculty will submit an evaluation / review report. The purpose of
this report is to identify aspects that will be highlighted by students and faculty’s feedback for the
course with respect to its strengths as well as those areas which could be improved. The review
report contains the following areas:
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

• Problems encountered in the content delivery;

• Suggested remedies / corrective measures;
• Approved refinement decisions due for implementation;
• Actions taken based on previous course review; and
• Report discussed and analysed; actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

French Language- Part 2 L T P

2 0 0
Pre-requisite - French Language – Part 1

MODULE CODE LANF0104

CREDIT POINTS 2

FORMATIVE ASSESMENT MARKS 30

SUMMATIVE ASSESMENT MARKS 75 (Written – 50, Oral – 30)

END SEMESTER EXAM DURATION 2 hrs

LAST REVISION DATE

INSTRUCTIONS: All questions are compulsory. Each question may have multiple options and
will cover all units.

OBJECTIVES:

The aim of this subject is to develop understanding on different aspects related to oral and written
skills of expressing and exchanging information / interacting in French language and to enhance
skills as mentioned below:
1. To prepare students to develop advance understanding on French language.
2. To acquire the command over the French grammar.
3. To read and write short, simple texts.
4. To enable learner to build logic in French language.
5. To make students aware of the French culture, customs & traditions.

LEARNING OUTCOMES:

1. Able to understand the advance grammar of French language and differentiation of genders
and objects.
2. Exposure to various syntax & communication methods with others.
3. Ability to read, write, speak & listen the advance of French language.
4. Able to understand the French history.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENTS

UNIT I: MODERATE COMMUNICATION – This module will sharpen the communicative

skills already acquired in the PART 1 - BASIC COMMUNICATION and further builds on
them. It develops oral and written skills of understanding, expressing and exchanging
information / interacting on the topics given below: -
• Describe in detail people, relationships, events, places, cultures of countries
• Compare people, relationships, events, places, cultures and the changes that they have
undergone
• Apply for a job
• Exchange personal and professional information
• Express opinion on people, places, events encountered in one’s personal life and on press
articles, television programmes, multimedia, films, and books
• Argue, justify and substantiate a point of view
• Describe hypothetical or imaginary situations
• Express plans, dreams, aspirations of the future
• Paragraph writing
• Professional communication

UNIT II: MODERATE PHONETICS – This module will re‐enforces all the notions introduced
in the PART 1- BASIC PHONETICS.

UNIT III: MODERATE GRAMMAR – This module will sharpen the concepts introduced in the
PART 1 - BASIC GRAMMAR & FORMATION OF SENTENCES and further develops
the following linguistic skills: -
• Pronouns – relative (don’t), possessive, indefinite, demonstrative and the use of double
pronouns
• Verbs – conjugation of regular and irregular verbs (affirmative and negative) in the following
tenses (indicative mood) – past perfect, future perfect
• Verbs – the subjunctive mood (past and present)
• Verbs – conditional (past and present) and gerund forms,
• Adverbs of time, place, quantity and indefinite adverbs
• Direct/indirect speech
• Comparative and superlative structures
• Active/passive structures
• Multiple clause sentences – independent clauses joined by co‐ordinating conjunctions,
dependant clause (subordinate clause)
• Phrases to express cause, consequence, and objective
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

RECOMMENDED BOOKS:

5. Nouveau Sans Frontières 1 by Philippe Dominique &

TEXT BOOKS Jacky Girardet
6. “CONNEXIONS-1” by Regine Merieux & Yves Loiseau
Published by Didier.
REFERENCE BOOKS 2. Five in one Multilingual Glossary, published by Saraswati
House Pvt. Ltd. New Delhi 3011.

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).
ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.

Theory:

Assessment # Type Of Assessment Per Semester Maximum Mark

1. Class Test 1 10

2. Sessional Test 2 15

3. End Semester Written Exam 1 50

4. End Semester Oral Exam 1 30

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:

Assessments 1 2 3 4

Class Test x x x
Quiz x x x
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Assignment x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning 5 3 1
6 2 8 4 7 9
Outcomes

EVALUATION

At the end of semester, course faculty will submit an evaluation / review report. The purpose of
this report is to identify aspects that will be highlighted by students and faculty’s feedback for the
course with respect to its strengths as well as those areas which could be improved. The review
report contains the following areas:

• Problems encountered in the content delivery;

• Suggested remedies / corrective measures;
• Approved refinement decisions due for implementation;
• Actions taken based on previous course review; and
• Report discussed and analysed; actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

German Language – Part 2 L T P

2 0 0
Pre-requisite - German Language – Part 1

MODULE CODE LANG0105

CREDIT POINTS 2

FORMATIVE ASSESMENT MARKS 30

SUMMATIVE ASSESMENT MARKS 75 (Written – 50, Oral – 30)

END SEMESTER EXAM DURATION 2 hrs

LAST REVISION DATE

INSTRUCTIONS: All questions are compulsory. Each question may have multiple options and
will cover all units.

OBJECTIVES:

The aim of this subject is to develop understanding on different aspects related to oral and written
skills of expressing and exchanging information / interacting in German language and to enhance
skills as mentioned below:

1. To prepare students to develop advance understanding on German language.

2. To acquire the command over the German grammar.
3. To read and write short, simple texts.
4. To enable learner to build logic in German language.
5. To make students aware of the German culture, customs & traditions.
LEARNING OUTCOMES:

1. Able to understand the advance grammar of German language and differentiation of

genders and objects.
2. Exposure to various syntax & communication methods with others.
3. Ability to read, write, speak & listen the advance of German language.
4. Able to understand the German history.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENTS

UNIT I: MODERATE COMMUNICATION – This module will sharpen the communicative

skills already acquired in the PART 1 - BASIC COMMUNICATION and further builds on
them. It develops oral and written skills of understanding, expressing and exchanging
information / interacting on the topics given below: -
• Describe in detail people, relationships, events, places, cultures of countries
• Compare people, relationships, events, places, cultures and the changes that they have
undergone
• Apply for a job
• Exchange personal and professional information
• Express opinion on people, places, events encountered in one’s personal life and on press
articles, television programmes, multimedia, films, and books
• Argue, justify and substantiate a point of view
• Describe hypothetical or imaginary situations
• Express plans, dreams, aspirations of the future
• Paragraph writing
• Professional communication

UNIT II: MODERATE PHONETICS – This module will re‐enforces all the notions introduced
in the PART 1- BASIC PHONETICS.

UNIT III: MODERATE GRAMMAR – This module will sharpen the concepts introduced in the
PART 1 - BASIC GRAMMAR & FORMATION OF SENTENCES and further develops
the following linguistic skills: -
• Pronouns – relative (don’t), possessive, indefinite, demonstrative and the use of double
pronouns
• Verbs – conjugation of regular and irregular verbs (affirmative and negative) in the following
tenses (indicative mood) – past perfect, future perfect
• Verbs – the subjunctive mood (past and present)
• Verbs – conditional (past and present) and gerund forms,
• Adverbs of time, place, quantity and indefinite adverbs
• Direct/indirect speech
• Comparative and superlative structures
• Active/passive structures
• Multiple clause sentences – independent clauses joined by co‐ordinating conjunctions,
dependant clause (subordinate clause)
• Phrases to express cause, consequence, and objective
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

RECOMMENDED BOOKS:

5. Tangram, Kursbuch und Arbeitsbuch, 1A, 1B & 2A, Max

TEXT BOOKS Hueber Verlag
6. Tangram, Kursbuch und Arbeitsbuch, 2B, 3A & 3B, Max
Hueber Verlag
REFERENCE BOOKS 7. em Abschlusskurs, Kursbuch und Arbeitsbuch, Max
Hueber Verlag

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).
ASSESSMENT METHODOLOGIES:

This subject will be evaluated for a total of 100 marks for theory.

Theory:

Assessment # Type Of Assessment Per Semester Maximum Mark

1. Class Test 1 10

2. Sessional Test 2 15

3. End Semester Written Exam 1 50

4. End Semester Oral Exam 1 30

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:

Assessments 1 2 3 4

Class Test x x x
Quiz x x x
Assignment x x
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning 5 3 1
6 2 8 4 7 9
Outcomes

EVALUATION

At the end of semester, course faculty will submit an evaluation / review report. The purpose of
this report is to identify aspects that will be highlighted by students and faculty’s feedback for the
course with respect to its strengths as well as those areas which could be improved. The review
report contains the following areas:

• Problems encountered in the content delivery;

• Suggested remedies / corrective measures;
• Approved refinement decisions due for implementation;
• Actions taken based on previous course review; and
• Report discussed and analysed; actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Spanish Language – Part 2 L T P

2 0 0
Pre-requisite - Spanish Language – Part 1

MODULE CODE LANS0106

CREDIT POINTS 2

FORMATIVE ASSESMENT MARKS 30

SUMMATIVE ASSESMENT MARKS 75 (Written – 50, Oral – 30)

END SEMESTER EXAM DURATION 2 hrs

LAST REVISION DATE

INSTRUCTIONS: All questions are compulsory. Each question may have multiple options and
will cover all units.

OBJECTIVES:

The aim of this subject is to develop understanding on different aspects related to oral and written
skills of expressing and exchanging information / interacting in Spanish language and to enhance
skills as mentioned below:
1. To prepare students to develop advance understanding on Spanish language.
2. To acquire the command over the Spanish grammar.
3. To read and write short, simple texts.
4. To enable learner to build logic in Spanish language.
5. To make students aware of the Spanish culture, customs & traditions.

LEARNING OUTCOMES:

1. Able to understand the advance grammar of Spanish language and differentiation of

genders and objects.
2. Exposure to various syntax & communication methods with others.
3. Ability to read, write, speak & listen the advance of Spanish language.
4. Able to understand the Spanish history.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENTS

UNIT I: MODERATE COMMUNICATION – This module will sharpen the communicative

skills already acquired in the PART 1 - BASIC COMMUNICATION and further builds on
them. It develops oral and written skills of understanding, expressing and exchanging
information / interacting on the topics given below: -
• Describe in detail people, relationships, events, places, cultures of countries
• Compare people, relationships, events, places, cultures and the changes that they have
undergone
• Apply for a job
• Exchange personal and professional information
• Express opinion on people, places, events encountered in one’s personal life and on press
articles, television programmes, multimedia, films, and books
• Argue, justify and substantiate a point of view
• Describe hypothetical or imaginary situations
• Express plans, dreams, aspirations of the future
• Paragraph writing
• Professional communication

UNIT II: MODERATE PHONETICS – This module will re‐enforces all the notions introduced
in the PART 1- BASIC PHONETICS.

UNIT III: MODERATE GRAMMAR – This module will sharpen the concepts introduced in the
PART 1 - BASIC GRAMMAR & FORMATION OF SENTENCES and further develops
the following linguistic skills: -
• Pronouns – relative (don’t), possessive, indefinite, demonstrative and the use of double
pronouns
• Verbs – conjugation of regular and irregular verbs (affirmative and negative) in the following
tenses (indicative mood) – past perfect, future perfect
• Verbs – the subjunctive mood (past and present)
• Verbs – conditional (past and present) and gerund forms,
• Adverbs of time, place, quantity and indefinite adverbs
• Direct/indirect speech
• Comparative and superlative structures
• Active/passive structures
• Multiple clause sentences – independent clauses joined by co‐ordinating conjunctions,
dependant clause (subordinate clause)
• Phrases to express cause, consequence, and objective
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

RECOMMENDED BOOKS:

1. Aula Internacional 1 and 2, Novellas and short stories

TEXT BOOKS
2. Aula Internacional 3, España and Latinoamérica: Historia
y Cultura, Novellas
REFERENCE BOOKS 1. Español sin fronteras, I, SGEL, 1997
2. Nuevo Ven I, Edelsa 3004

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).
ASSESSMENT METHODOLOGIES:

This subject will be evaluated for a total of 100 marks for theory.

Theory:

Assessment # Type Of Assessment Per Semester Maximum Mark

1. Class Test 1 10

2. Sessional Test 2 15

3. End Semester Written Exam 1 50

4. End Semester Oral Exam 1 30

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:

Assessments 1 2 3 4

Class Test x x x
Quiz x x x
Assignment x x
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning 5 3 1
6 2 8 4 7 9
Outcomes

EVALUATION

At the end of semester, course faculty will submit an evaluation / review report. The purpose of
this report is to identify aspects that will be highlighted by students and faculty’s feedback for the
course with respect to its strengths as well as those areas which could be improved. The review
report contains the following areas:

• Problems encountered in the content delivery;

• Suggested remedies / corrective measures;
• Approved refinement decisions due for implementation;
• Actions taken based on previous course review; and
• Report discussed and analysed; actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

SEMESTER III
NATURE COURSE NAME L T P C
MODULE OF PAPER
CODE
PC BUSINESS COMMUNICATION
COMM2101 SKILLS 6 0 0 6
COMM2102 PC INCOME TAX LAW AND PRACTICE 6 0 0 6
GE GENERIC ELECTIVE-I 6 0 0 6
COMPUTER APPLICATIONS IN
CSEN0139 SEC BUSINESS 1 0 0 1
COMPUTER APPLICATIONS IN
CSEN0140 SEC BUSINESS(LAB) 0 0 2 1
COMM2103 PD MINOR GROUP PROJECT-I * 0 0 4 2
TOTAL CREDITS 19 0 6 22

L = Lecture
T = Tutorial
P = Practical
C = Credit Point
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

SEMESTER III

Business Communication Skills L T P

6 0 0

MODULE CODE COMM2101

CREDIT POINTS 6
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory
and will cover all units. Remaining six questions are to be set taking at least one question from
each unit. The students are to attempt five questions in total, first being compulsory.
OBJECTIVES
The aim of this subject is to enable the student to understand the concept, process and importance
of communication. Develop skills of effective communication - both written and oral. Help
students to acquaint with application of communication skills in the business world.
1. To understand the fundamentals of communication.
2. To enhance the creativity of the students related to verbal and non-verbal communication.
3. To recognize value of communication skills in business.
4. To enable the students to express their ideas and feelings comfortable.
5. To enable the students to be efficient in writing business letters, memo, notices and
circular and report writing.
6. To transform students overall personality by enhancing their listening, speaking and
writing abilities.

LEARNING OUTCOMES
Following this course students will be able to:
1. Develop the understanding of communication.
2. Enhance ability to use English –the worldwide recognized language as a medium of
conversation.
3. Acquire knowledge about expressing themselves in general and while interviewing.
4. Acquire knowledge about presenting themselves in field.
5. Acquire knowledge to be presentable in verbal and non- verbal communication.
6. Helps to make them efficient in written communication like writing business letters, report
writing and mailing techniques.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

7. Develop themselves as a dynamic personality by involvement in dynamics of

communication

MODULE CONTENT

Unit 1: Business Communication

Business communication: introduction, nature and process, forms of communication, corporate
communication - formal and informal communication network. Grapevine – single strand, gossip,
cluster, probability, barriers to communication, principles of communication – 7C’s concept, role
of communication skills in business, Vote’s model of interdependence.

Unit 2: Written Communication

Written communication: types, structures, writing skills: planning business messages, business
letters, memo formats, notice and circular, request letters, good news letter’s, bad news letters,
persuasive letters - AIDA, sales letters, collection letters.

Unit 3: Interviewing skills

Interviewing skills: interviewer's preparation, interviewee’s preparation, resume – structure and
contents, negotiation skills - process, strategies, issue in negotiation - collective bargaining,
essentials of effective business communication. Preparation of Matter for Meetings: The writing of
notices, agenda, minutes, the organisation and conduct of conferences.

Unit 4: Report Writing

Identify the types of reports, define the basic format of a report, meeting the format requirements,
determine the process of writing a report, importance of including visuals such as tables, diagrams
and charts in writing report, Apply citation rules (APA style documentation) in reports.
Unit 5: Technology and Business Communication
Role, effects and advantages of technology in Business Communication like email, text
messaging, instant messaging and modern techniques like video conferencing, social networking.
Email and Net Etiquettes, Etiquette of the Written Word, Etiquettes on the Telephone .Strategic
importance of e-communication
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

RECOMMENDED BOOKS
TEXT BOOK Text Books :
1.
Shirley Taylor, Communication for Business, Pearson
Education
2. Boove, C.L., Thill, J.V., and Chaturvedi, M., (3009)
Business Communication Today, Pearson
Education.
3. Murphy and Hildebrandt, (3008) Effective Business
Communication, McGraw Hill Education.
REFERENCE 1. Lesikar, R.V. &Flatley, M.E.; Basic Business
Communication Skills for Empowering the Internet Generation,
Tata McGraw Hill Publishing Company Ltd. New Delhi.

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks theory
Assessment # Type Of Assessment Per Semester Maximum Mark
1. Class Test 4 5
2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:

Assessments 1 2 3 4 5 6 7
Class Test x x x
Quiz x x x
Assignment x x x
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning
1 3 2, 3
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:
• Approved refinement decisions due for implementation,
• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Income Tax Law And Practice L T P

6 0 0
MODULE CODE COMM2102
CREDIT POINTS 6
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory
and will cover all units. Remaining six questions are to be set taking at least one question from
each unit. The students are to attempt five questions in total, first being compulsory.

OBJECTIVES
To provide basic knowledge and equip students with application of principles and provisions of
Income-tax Act, 1961 and the relevant Rules.

1. To Demonstrate knowledge of the basic concepts of income tax, principles, and rules of
taxation of individuals and businesses.
2. To be able to compute Income from Salaries and Income from house property.
3. To be able to develop knowledge of computation of Profits and gains of business or
profession, Capital gains, Income from other sources.
4. To be able to Recognize tax planning opportunities and recommend appropriate tax-
saving strategies for decision making.
5. To be Able to file tax returns, online filling of returns.

LEARNING OUTCOMES

Following this course student will be able to:

1. Demonstrate knowledge of the basic concepts of income tax.

2. Apply principles, and rules of taxation of individuals and businesses.
3. Compute Income from Salaries and Income from house property.
4. Develop knowledge and application of computation of Profits and gains of business or
profession, Capital gains, Income from other source, file tax returns, online filling of
returns.
5. Understand Provision & Procedures of Compulsory On-Line filing of returns for
specified assesses.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENT

Unit 1: Introduction
Basic concepts: Income, agricultural income, person, assessee, assessment year, previous year,
gross total income, total income, maximum marginal rate of tax; Permanent Account Number
(PAN) Residential status; Scope of total income on the basis of residential status Exempted
income under section 10

Unit 2: Computation of Income under different heads-1 Income from Salaries; Income from
house property

Unit 3: Computation of Income under different heads-2

Profits and gains of business or profession; Capital gains; Income from other sources

Unit 4: Computation of Total Income and Tax Liability Income of

other persons included in assessee’s total income; Aggregation of income and set-off and carry
forward of losses; Deductions from gross total income; Rebates and reliefs
Computation of total income of individuals and firms; Tax liability of an individual and a firm;
Five leading cases decided by the Supreme Court

Unit 5: Preparation of Return of Income

Filing of returns: Manually, On-line filing of Returns of Income & TDS; Provision & Procedures of
Compulsory On-Line filing of returns for specified assesses.

RECOMMENDED BOOKS
TEXT BOOK Text Books :
1. Singhania, Vinod K. and Monica Singhania. Students’
Guide to Income Tax, University Edition. Taxmann
Publications Pvt. Ltd., New Delhi.
2. Ahuja, Girish and Ravi Gupta. Systematic Approach to
Income Tax. Bharat Law House, Delhi.

REFERENCE 1. Lesikar, R.V. &Flatley, M.E.; Basic Business

Communication Skills for Empowering the Internet Generation,
Tata McGraw Hill Publishing Company Ltd. New Delhi
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks theory
Assessment # Type Of Assessment Per Semester Maximum Mark
1. Class Test 4 5
2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:

Assessments 1 2 3 4 5 6 7
Class Test x x x
Quiz x x x
Assignment x x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning
1 3 2, 3
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:
• Approved refinement decisions due for implementation,
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

• Actions taken based on previous subject review,

• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Introduction to Micro Economics L T P

6 0 0

MODULE CODE ECON0306

CREDIT POINTS 6

FORMATIVE ASSESMENT MARKS 40

SUMMATIVE ASSESMENT MARKS 60

END SEMESTER EXAM DURATION 3 hrs

LAST REVISION DATE

INSTRUCTIONS: The Question paper will comprise of seven questions distributed over three
sections A, B and C. Section A comprises of very short answer type questions and is compulsory.
Section B and Section C Comprises of short answer type and Long answer type questions and will
have internal choices

OBJECTIVE:

The aim of this subject is to enable the student to understand the concept, process and importance
of business economics. Help students to acquaint with application of theory of microeconomics in
the business world.

1. To expose students to basic micro economic concepts.

2. To enable them about economic analysis of business policies.
3. To use economic reasoning to problems of business.
4. To enable the students to understand the elasticity theory.
5. To enable the students to be aware of various types of cost.
6. To understand various factors of production.

LEARNING OUTCOMES:
Following this course students will be able to:
1. Apply economic reasoning to the analysis of selected contemporary economic problems.
2. Understand how households (demand) and businesses (supply) interact in various market
structures to determine price and quantity of goods and services produced and consumed.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

3. Analyze the efficiency and equity implications of government interference in markets.

4. Recognize and identify situations leading to market failures and government failures.
5. Evaluate the intent and outcomes of government stabilization policies designed to correct
microeconomic problems.
6. Use economic theories to deal with the opportunities and challenges in businesses.

MODULE CONTENT

Unit 1: Introduction

(a). Demand and Supply: Determinants of demand, movements vs. shift in demand
curve, Determinants of Supply, Movement along a supply curve vs. shift in
supply curve; - Market equilibrium and price determination.
(b). Elasticity of demand and supply.
(c). Application of demand and supply.
Unit 2: Consumer Theory
Ordinal Utility theory: (Indifference curve approach): Consumer’s preferences;
Interference curves; Budget line; Consumer’s equilibrium; Income and
substitution effect; Price consumption curve and the derivation of demand curve for
a commodity; Criticisms of the law of demand.
Unit 3: Production and Cost

(a). Production: Firm as an agent of production. Concepts of Production function. Law of

variable proportions; Isoquants; Return to scale. Economics and Diseconomies of scale.
(b). Costs: Costs in the short run. Costs in the long run, Profit maximization and cost
minimization. Equilibrium of the firm, Technological Change: the very long run.
Unit 4: Market Structure

(a). Perfect Competition: Assumption; Theory of a firm under perfect

competition; Demand and Revenue; Equilibrium of the firm in the short run and
long run, The long run industry supply curve: increasing, decreasing and
constant cost industry. Allocation efficiency under perfect competition
(b). Monopoly: Short-run and long-run equilibrium of monopoly firm; Concept of
supply curve under monopoly; Allocation inefficiency and dead-weight loss
monopoly; Price discrimination.
(c). Imperfect Competition: Difference between perfect competitions, monopoly
and imperfect competition;
(i) Monopolistic Competition: Assumption; Short – run Equilibrium; Long run
Equilibrium; Concepts of excess capacity; Empirical relevance.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

(ii) Oligopoly: Causes for the existence of oligopolistic firms in the market rather than
perfect Competition; Cooperative vs. Non-cooperative Behaviour and dilemma of
oligopolistic firms.
Unit 5: Income Distribution and Factor Pricing
Demand for factors. Supply of factor, backward bending supply curve for labor concepts
of economic rent; Functional Distribution of Income.

RECOMMENDED BOOKS

TEXT BOOK 1. D Salvatore, Microeconomic Theory: Tata McGraw Hill,

New Delhi
2. Mark Hirschey, Managerial Economics ,Thomson South-
Western, Mason

REFERENCE 1. R H Dholkia and A N Oza, Microeconomics for

Management Students, Oxford University Press, New
Delhi

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).
ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.
Assessment # Type Of Assessment Per Semester Maximum Mark
1. Class Test 4 5
2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:

Assessments 1 2 3 4 5 6
Class Test x x x
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Quiz x x x
Assignment x x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning
1 3 2, 3
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:

• Approved refinement decisions due for implementation,

• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Computer Applications In Business L T P

1 0 0

MODULE CODE CSEN0139

CREDIT POINTS 1
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory and
will cover all units. Remaining six questions are to be set taking at least one question from each
unit. The students are to attempt five questions in total, first being compulsory.

OBJECTIVE

A study of the subject matter presented in this course will enable the student to familiarize the
students with computer and its applications in the relevant fields and exposes them to some
functions of Operating System and its utility.

1. To develop knowledge and understanding of application of computer in business.

2. To understand different types of utilization of computer for business.
3. To understand the concept of operating system and its various types.
4. To understand the concept of decimal number and its conversion.
5. To enable the students about different computer application in different field.
6. To develop knowledge of various input output devices used in business scenario.

LEARNING OUTCOMES:
Following this course students will be able to:
1. Develop the understanding of basic anatomy of computer and business.
2. Helps to make them understand various devices of computer and their application in
business scenario.
3. Knowledge of operating system and business operation.
4. An ability to understand the file management system.
5. Ability to understand the physical interaction of binary number with machine.
6. Helps to get knowledge about use of computer in different fields of business operations.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENT

Unit 1: Word Processing

Introduction to word Processing, Word processing concepts, Use of Templates, Working
with word document: Editing text, Find and replace text, Formatting, spell check,
Autocorrect, Auto text; Bullets and numbering, Tabs, Paragraph Formatting, Indent, Page
Formatting, Header and footer, Tables: Inserting, filling and formatting a table; Inserting
Pictures and Video; Mail Merge: including linking with Database; Printing documents;
Creating Business Documents Using the above facilities.

Unit 2: Preparing Presentations

Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting: Tables, Images, texts,
Symbols, Media; Design; Transition; Animation; and Slideshow. Creating Business
Presentations Using above Facilities.
Unit 3: Spread Sheet and its business applications
Spreadsheet concepts, Managing worksheets; Formatting, Entering data, Editing, and
Printing a worksheet; Handling operators in formula, inserting Charts –LINE, PIE, BAR.
Generally used Spreadsheet functions:
Mathematical –ROUND ALL, SUM, SUMIF, COUNT, COUNTIF; Statistical AVERAGE,
MAX, MIN, STDEV, FREQ, SLOPE; Financial –PMT, PPMT, IPMT; Logical –IF, AND,
OR; Project involving multiple spreadsheets, Organizing Charts and graphs.
Unit 4: Database Management System
Database Designs for Accounting and Business Applications: Overview of database
Management System; Various views of data, data Models, Introduction to Database
Languages. Advantages of DBMS over file processing systems, Responsibility of Database
Administrator, Introduction to Client/Server architecture, Three levels architecture of
Database Systems, E-R Diagram (Entity Relationship), Transforming ER Model to Relational
data model concepts; Keys
SQL and Retrieval of Information: Embedded Queries in SQL; Insert, Delete and Update
statements in SQL, Applying DBMS in the areas of Accounting, Managing the data records of
Employees, Suppliers and Customers.
UNIT5: MS-Access
Overview of MS-Access, MS-Access Objects, create database, datatypes, create tables, adding
data, query data, query criteria; action, create and parameter queries, relating data, create
relationships –One to One, One to Many, Many to Many, Wild cards, Create Form using MS-
access.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

RECOMMENDED BOOKS
Text Books :
1. ITL, ESL, (3012) Introduction to Infotech, 2nd edition,
TEXT BOOK Pearson Education.
2. Goyal, Anita, (3010) Computer Fundamentals, 1st Edition,
Pearson Education.

1. Rajaraman,V. Introduction to Information Technology.

PHI.
2. Sinha, Pradeep K. and Preeti Sinha. Foundation of
REFERENCE Computing. BPB Publication.
3. Leon and Leon, (1999), Introduction to Information
Technology, Vikas Publishing House.

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory .
Theory:
Assessment # Type Of Assessment Per Semester Maximum Mark
1. Class Test 4 5
2. Sessional Test 2 15
3. Group Discussion 4 5
4. End Semester Exam 1 50

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:

Assessments 1 2 3 4 5 6
Class Test x x
Quiz x x
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Assignment x x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning
1 3 2, 3
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:
• Approved refinement decisions due for implementation,
• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholder
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Computer Applications In Business (Lab) L T P

0 0 2

MODULE CODE CSEN0140

CREDIT POINTS 1
FORMATIVE ASSESSMENT MARKS 25
SUMMATIVE ASSESSMENT MARKS 25
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

OBJECTIVES
A study of the subject matter presented in this course will enable the student to familiarize the
students with computer and its applications in the relevant fields and exposes them to some
functions of Operating System and its utility.

1. To develop knowledge and understanding of computer.

2. To understand different types of computer.
3. To understand the concept of operating system and its various types.
4. To enable the students about different computer application in different field.
5. To develop knowledge of various input output devices

LEARNING OUTCOMES
Following these course students will be able to:
1. Develop the understanding of basic anatomy of computer.
2. Helps to make them understand various devices of computer.
3. Knowledge of operating system and its operation.
4. An ability to understand the file management system.
5. Helps to get knowledge about use of computer in different field.

LIST OF EXPERIMENTS
1. Procedure to create Resume.
2. Procedure to create company letter head.
3. Procedure to create simple newsletter.
4. Procedure to create a Memo.
5. Procedure to create Cover Page of a project report.
6. Procedure to create Macro for inserting a picture and formatting the text.
Procedure to create a simple presentation to list simple DOS commands Hardware and
7.
software.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Procedure to create a worksheet with four columns enters 10 records and finds the sum
8.
of all columns.
9. Procedure to create a report containing pay details of the employee.
Procedure to create a simple bar chart to highlight the sales of a company for three
10.
different periods.
11. Procedure to create a macro which creates a line chart using the data in the worksheet.
12. Procedure to create a pie chart for a sample data and give legends.
Experiments based on advanced topics:
Procedure to create a worksheet importing data from database and calculate sum of all
13.
the columns.
14. Procedure to create a simple table for result processing.

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 50 marks for practical.
Practical:
Assessment # Type Of Assessment Per Semester Maximum Mark
1 Internal Assessment 2 00
2 External Assessment 1 25

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning
1 3 2, 3
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

with respect to its strengths as well as those areas which could be improved. The review report
contains the following:
• Approved refinement decisions due for implementation,
• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

SEMESTER IV MARKS
NATUR COURSE NAME L T P C INTERNA EXTERNA TOTAL
E OF L L
MODULE CODE PAPER

COMM2104 PC CORPORATE ACCOUNTING 6 0 0 6 40 60 100

PC FUNDAMENTALS OF 6 0 0 6 40 60 100
FINANCIAL
COMM2105 MANGEMENT
COMM2107 PC COMPANY LAW 6 0 0 6 40 60 100
SEC NEW VENTURE PLANNING 2 0 0 2 40 60 100
MGMT0103 (ENTREPRENEURSHIP)
MINOR INDIVIDUAL
COMM2106 PC PROJECT-I * 0 0 4 2 50 0 50
TOTAL 20 0 4 22 210 240 450
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

SEMESTER IV

Corporate Accounting L T P
6 0 0
MODULE CODE COMM2104
CREDIT POINTS 6
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE
INSTRUCTIONS:. The Question paper will comprise of seven questions distributed over three
sections A, B and C. Section A comprises of very short answer type questions and is
compulsory. Section B and Section C Comprises of short answer type and Long answer type
questions and will have internal choices.
OBJECTIVE
The aim of this course is to familiarize the students in respect of various legal provisions for
preparation and presentation as per the Indian Companies Act, 2013 and the prevailing
accounting standards.
1. To develop the knowledge and understanding about the accounting for share capital
transaction.
2. To familiarize the students in respect of various legal provisions for preparation and
presentation as per the Indian Companies Act, 1956 and the prevailing accounting
standards.
3. To know the accounting treatment, procedures and redemption of debentures.
4. To understand the Statutory provision regarding preparation of company’s final accounts.
5. To enables to know the student about the Concepts of goodwill and its calculation.
6. To know the concept of funds and the Preparation of cash flow statement as per AS-3
Revised.

LEARNING OUTCOMES
Following this course students will be able to:

1. Develop an understanding of accounting treatment for share capital transaction.

2. Knowledge about various legal provisions and accounting standards as per Indian
Companies Act1956.
3. An understanding of accounting treatment of redemption of debenture.
4. Develop the knowledge of Statutory provision regarding preparation of company’s final
accounts.
5. Ability to understand the concept and methods of calculation of goodwill.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

6. Help to understand the procedure of the preparation of cash flow statement as per revised
accounting standards.

MODULE CONTENT

Unit 1. Accounting for Share Capital & Debentures

Issue, forfeiture and reissue of forfeited shares: concept & process of book building; Issue of rights
and bonus shares; Buy back of shares; Redemption of preference shares; Issue and Redemption of
Debentures
Unit 2. Final Accounts and Valuation of Goodwill and Valuation of Shares
Preparation of profit and loss account and balance sheet of corporate entities, excluding calculation
of managerial remuneration, Disposal of company profits, Valuation of Goodwill and Valuation of
Shares Concepts and calculation: simple problem only
Unit 3. Amalgamation of Companies
Concepts and accounting treatment as per Accounting Standard: 14 (ICAI) (excluding intercompany
holdings). Internal reconstruction: concepts and accounting treatment excluding scheme of
reconstruction.
Unit 4. Accounts of Holding Companies/Parent Companies
Preparation of consolidated balance sheet with one subsidiary company; Relevant provisions of
Accounting Standard: 21 (ICAI).

Unit 5. Accounts of Banking Companies and Cash Flow Statement

Difference between balance sheet of banking and non-banking companies; Prudential norms; Asset
structure of a commercial bank; Non-performing assets (NPA), Cash Flow Statement: Concept of
funds, Preparation of cash flow statement as per Indian Accounting Standard (Ind- AS).

RECOMMENDED BOOKS
TEXT BOOK 1. J.R. Monga, Fudamentals of Corporate Accounting.
Mayur Paper Backs, New Delhi.
2. M.C. Shukla, T.S. Grewal, and S.C. Gupta. Advanced
Accounts. Vol.-II. S. Chand & Co., New Delhi.
3. S.N. Maheshwari, and S. K. Maheshwari. Corporate
Accounting. Vikas Publishing House, New Delhi.
4. Ashok Sehgal, Fundamentals of Corporate
Accounting. Taxman Publication, New Delhi.
5. V.K. Goyal and Ruchi Goyal,. Corporate Accounting.
PHI Learning.
6. Jain, S.P. and K.L. Narang. Corporate Accounting.
Kalyani Publishers, New Delhi.
REFERENCE 1. Bhushan Kumar Goyal, Fundamentals of Corporate
Accounting, International Book House
2. P. C. Tulsian and Bharat Tulsian, Corporate
Accounting, S.Chand
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

3. Amitabha Mukherjee, Mohammed Hanif, Corporate

Accounting, McGraw Hill Education
4. Compendium of Statements and Standards of
Accounting. The Institute of Chartered Accountants of
India, New Delhi.

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research
areas will be discussed. Resource material is provided with the help of PDM Educational
Directory Services (PEDS).
ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.
Theory:

Assessment # Type Of Assessment Per Semester Maximum Mark

1. Class Test 4 5
2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:

Assessments 1 2 3 4 5 6
Class Test x x x
Quiz x x x
Assignment x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning
1 3 2, 3
Outcomes
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this
report is to identify aspects that will be highlighted by students and faculty’s feedback for the
subject with respect to its strengths as well as those areas which could be improved. The review
report contains the following:

• Approved refinement decisions due for implementation,

• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Fundamentals Of Financial Management L T P

6 0 0

MODULE CODE COMM2105

CREDIT POINTS 6
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: The Question paper will comprise of seven questions distributed over three
sections A, B and C. Section A comprises of very short answer type questions and is compulsory.
Section B and Section C Comprises of short answer type and Long answer type questions and will
have internal choices.

OBJECTIVES:
The aim of this course is to enable the students to have an insight into the effective use of finance
and to provide general overview of financial statements. Understand financial concepts, financial
instruments and techniques used in financial decision-making.
1. To provide the basic knowledge of time value of money concept and working capital.
2. To enable them to use the techniques of financial decision making.
3. To provide the different investment decision techniques and risk adjusted approach.
4. To give the knowledge about various approaches to calculate the cost of capital.
5. To impart knowledge regarding the concept of dividend policy and retained earnings.

LEARNING OUTCOMES
Following this course students will be able to:
1. Help to know about the basic awareness of financial concept.
2. Develop the analytical skills in financial decision making.
3. Make our students able to take investment decisions.
4. Develop an understanding to analyse the cost of sources of finance before making capital
decisions.
5. Enhance an understanding that in what circumstances the company should distribute the
dividend to their shareholder’s or retained their earnings.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENT
Unit 1: Introduction
Nature, scope and objective of Financial Management, Time value of money, Risk and return
(including Capital Asset Pricing Model), Valuation of securities – Bonds and Equities.
Unit 2: Investment Decision
The Capital Budgeting Process, Cash flow Estimation, Payback Period Method, Accounting
Rate of Return, Net Present Value (NPV), Net Terminal Value, Internal Rate of Return (IRR),
Profitability Index, Capital budgeting under Risk – Certainty Equivalent Approach and Risk-
Adjusted Discount Rate.
Unit 3: Financing Decision
Cost of Capital and Financing Decision: Sources of long-term financing Estimation of
components of cost of capital. Methods for Calculating cost of equity capital, Cost of Retained
Earnings, Cost of Debt and Cost of Preference Capital, Weighted Average cost of capital
(WACC) and Marginal cost of capital. Capital structure –Theories of Capital Structure (Net
Income, Net Operating Income, MM Hypothesis, Traditional Approach). Operating and
financial leverage. Determinants of capital structure.
Unit 4: Dividend Decisions
Theories for Relevance and irrelevance of dividend decision for corporate valuation; Cash and
stock dividends; Dividend policies in practice
Unit 5: Working Capital Decisions
Concepts of working capital, the risk-return trade off, sources of short-term finance, working
capital estimation, cash management, receivables management, inventory management and
payables management.

RECOMMENDED BOOKS
1. James C. Van Horne and Sanjay Dhamija, Financial
Management and Policy, Pearson Education
2. Levy H. and M. Sarnat . Principles of Financial Management.
Pearson Education
3. Joy, O.M. Introduction to Financial Management. Mc Graw
TEXT BOOK
Hill Education.
4. Brigham and Houston, Fundamentals of Financial
Management, Cengage Learning
5. Khan and Jain. Basic Financial Management, McGraw Hill
Education
1. Chandra, P. Fundamentals of Financial Management.
McGraw Hill Education
2. Singh, J.K. Financial Management- text and Problems. 2nd
Ed. Dhanpat Rai and Company, Delhi.
REFERENCE 3. Rustagi, R.P. Fundamentals of Financial Management.
Taxmann Publication Pvt. Ltd.
4. Singh, Surender and Kaur, Rajeev. Fundamentals of
Financial Management. Mayur Paperback, New Delhi.
5. Pandey, I.M. Financial Management. Vikas Publications.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.
Assessment # Type Of Assessment Per Semester Maximum Mark
1. Class Test 4 05

2. Sessional Test 2 30
3. Group Discussion 4 05
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:
Assessments 1 2 3 4 5
Class Test x X
Quiz x x
Assignment x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning 6 3
2 1 5
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this
report is to identify aspects that will be highlighted by students and faculty’s feedback for the
subject with respect to its strengths as well as those areas which could be improved. The review
report contains the following:
• Approved refinement decisions due for implementation,
• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Company Law L T P
6 0 0
MODULE CODE COMM2107
CREDIT POINTS 4
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory and
will cover all units. Remaining six questions are to be set taking at least one question from each
unit. The students are to attempt five questions in total, first being compulsory.
OBJECTIVE
The aim of this course is to familiarize the students in respect of various legal provisions for
Companies Act, 2013 and the prevailing accounting standards as per various amendments in
2015.

1. To develop the knowledge and understanding about the company laws.

2. To familiarize the students in respect of various legal provisions as per the Indian
Companies Act, 2013.
3. To know the amendments in the companies law and their reason.
4. To understand the Statutory provision regarding company’s law and their impact on
companies.
5. To enables to know the student about the Concepts of various types of managers and their
role in the companies.
6. To know the concept of funds and the Preparation of audit statement as per new companies
law.
LEARNING OUTCOMES
Following this course students will be able to:
1. Develop an understanding of laws with which the company is governed.
2. Knowledge about various legal provisions and auditing standards as per Indian
Companies Act 2013.
3. An understanding of auditing procedure as per Companies Act 2013.
4. Develop the knowledge of Statutory provision regarding preparation of company’s
final accounts.
5. Ability to understand the concept and methods of calculation of winding up of the
companies.
6. Help to understand the procedure of the preparation audit statement as per revised
Companies Act.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENT
UNIT 1:
Introduction – Administration of Company Law [including National Company
Law Tribunal (NCLT), National Company Law Appellate Tribunal (NCLAT),
Special Courts]; Characteristics of a company; lifting of corporate veil; types of
companies including one-person company, small company and dormant
company; association not for profit; illegal association; formation of company,
on-line filing of documents, promoters, their legal position, pre-incorporation
contract; on-line registration of a company.
UNIT 2:
Documents – Memorandum of association, Articles of association, Doctrine of
constructive notice and indoor management prospectus-shelf and red herring
prospectus, Misstatement in prospectus, GDR; Book building; Issue, allotment
and forfeiture of share, Transmission of shares, Buyback and provisions
regarding buyback; Issue of bonus shares.
UNIT 3:
Management: Classification of directors, women directors, independent
director, small shareholder’s director; Disqualifications, director identity
number (DIN); Appointment; Legal positions, powers and duties; removal of
directors; Key managerial personnel, managing director, manager;
Meetings of shareholders and board; Types of meeting, convening and conduct
of meetings, postal ballot, meeting through video conferencing, e-voting;
Committees of Board of Directors - Audit Committee, Nomination and
Remuneration Committee, Stakeholders Relationship Committee, Corporate
Social Responsibility Committee.
UNIT 4:
Dividends, Accounts, Audit– Provisions relating to payment of Dividend, Provisions
relating to Books of Account, Provisions relating to Audit, Auditors' Appointment,
Rotation of Auditors, Auditors' Report, Secretarial Audit.
UNIT V:
Winding Up - Concept and modes of Winding Up.
Insider-Trading, Whistle-Blowing – Insider-Trading; meaning and legal
provisions; Whistle- blowing: Concept and Mechanism.

RECOMMENDED BOOKS
TEXT BOOK 1. MC Kuchhal, Modern Indian Company Law, Shri
Mahaveer Book Depot (Publishers), Delhi.
2. GK Kapoor and Sanjay Dhamija, Company Law, Bharat
Law House, Delhi.
3. Anil Kumar, Corporate Laws, Indian Book House,
Delhi.
4. Reena Chadha and Sumant Chadha, Corporate Laws,
Scholar Tech Press, Delhi.
5. Avtar Singh, Introduction to Company Law, Eastern
Book Company
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

6. Ramaiya, A Guide to Companies Act, LexisNexis,

Wadhwa and Buttersworth.
REFERENCE 1. Manual of Companies Act, Corporate Laws and SEBI
Guideline, Bharat Law House, New Delhi,.
2. A Compendium of Companies Act 3013, along with
Rules, by Taxmann Publications.
3. Gower and Davies, Principles of Modern Company
Law, Sweet & Maxwell
4. Sharma, J.P., An Easy Approach to Corporate Laws,
Ane Books Pvt. Ltd., New Delhi

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research
areas will be discussed. Resource material is provided with the help of PDM Educational
Directory Services (PEDS).
ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.
Theory:
Assessment # Type Of Assessment Per Semester Maximum Mark
1. Class Test 4 5
2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:

Assessments 1 2 3 4 5 6
Class Test x x x
Quiz x x x
Assignment x x
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning
3 2 6 4
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this
report is to identify aspects that will be highlighted by students and faculty’s feedback for the
subject with respect to its strengths as well as those areas which could be improved. The review
report contains the following:

• Approved refinement decisions due for implementation,

• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

New Venture Planning (Entrepreneurship) LT P

2 0 0

MODULE CODE MGMT0103

CREDIT POINTS 2
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory and
will cover all units. Remaining six questions are to be set taking at least one question from each
unit. The students are to attempt five questions in total, first being compulsory.

OBJECTIVE

The aim of this subject is to enable the student to understand the concept, process and importance
of entrepreneurship and develop skills of an effective entrepreneur. Help students to acquaint
with scanning of the environment for opportunities in the business world.

1. To understand the fundamentals of entrepreneurship.

2. To enhance the skills of the students related to entrepreneur.
3. To recognize value of communication skills in business.
4. To enable the students to know about environmental analysis.
5. To enable the students to be efficient in the requirements & formalities of an enterprise.
6. To transform students overall personality by enhancing the role of entrepreneur in our
economy.

LEARNING OUTCOMES
Following this course students will be able to:
1. Develop the understanding about entrepreneurship.
2. To familiarize with the functions of entrepreneur and the role of entrepreneur for
economic development.
3. Acquire knowledge about the qualities of an entrepreneur and types of entrepreneurs.
4. Acquire knowledge about factors influencing entrepreneurship.
5. Acquire knowledge about the role played by SSI in the development of the Indian
Economy.
6. Helps to make them efficient in preparing business plan of a venture.
7. Develop them as a dynamic entrepreneur to start a small industry.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENT

Unit 1: Introduction
Meaning, elements, determinants and importance of entrepreneurship and creative behavior;
Entrepreneurship and creative response to the society’ problems and at work; Dimensions of
entrepreneurship: intrapreneurship, technopreneurship, cultural entrepreneurship, international
entrepreneurship, netpreneurship, ecopreneurship, and social entrepreneurship

Unit 2: Entrepreneurship and Micro, Small and Medium Enterprises

Concept of business groups and role of business houses and family business in India; The
contemporary role models in Indian business: their values, business philosophy and behavioural
orientations; Conflict in family business and its resolution.

Unit 3: Public and private system of stimulation, support and sustainability of

entrepreneurship. Requirement, availability and access to finance, marketing assistance,
technology, and industrial accommodation, Role of industries/entrepreneur’s associations and
self-help groups, The concept, role and functions of business incubators, angel investors, venture
capital and private equity fund.

Unit 4: Sources of business ideas and tests of feasibility.

Significance of writing the business plan/ project proposal; Contents of business plan/ project
proposal; Designing business processes, location, layout, operation, planning & control; preparation
of project report (various aspects of the project report such as size of investment, nature of product,
market potential may be covered); Project submission/ presentation and appraisal thereof by
external agencies,such as financial/non-financial institutions

Unit 5: Mobilising Resources

Mobilising resources for start-up. Accommodation and utilities; Preliminary contracts with the
vendors, suppliers, bankers, principal customers; Contract management: Basic start-up problems

RECOMMENDED BOOKS
TEXT BOOK 1. Kuratko and Rao, Entrepreneurship: A South Asian
Perspective, Cengage Learning.
2. Robert Hisrich, Michael Peters, Dean Shepherd,
Entrepreneurship, McGraw-Hill Education
3. Desai, Vasant. Dynamics of Entrepreneurial Development
and Management. Mumbai, Himalaya Publishing House.
4. Dollinger, Mare J. Entrepreneurship: Strategies and
Resources. Illinois, Irwin.
5. Holt, David H. Entrepreneurship: New Venture Creation.
Prentice-Hall of India, New Delhi.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

6. Plsek, Paul E. Creativity, Innovation and Quality. (Eastern

Economic Edition), New Delhi: Prentice-Hall of India.
ISBN-81-303-1690-8.
REFERENCE 1. Singh, Nagendra P. Emerging Trends in Entrepreneurship
Development. New Delhi: ASEED.
2. SS Khanka, Entrepreneurial Development, S. Chand &
Co, Delhi.
3. K Ramachandran, Entrepreneurship Development,
McGraw-Hill Education
4. SIDBI Reports on Small Scale Industries Sector.

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research
areas will be discussed. Resource material is provided with the help of PDM Educational
Directory Services (PEDS).
ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.
Theory:
Assessment # Type Of Assessment Per Semester Maximum Mark
1. Class Test 4 5
2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:

Assessments 1 2 3 4 5 6
7
Class Test x x
Quiz x x x
Assignment x x x X
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning
2 1 5 4 3
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:

• Approved refinement decisions due for implementation,

• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

SEMESTER V
NATURE COURSE NAME L T P C
MODULE OF
CODE PAPER
DISCIPLINE SPECIFIC
DSE
ELECTIVE-1 6 0 0 6
COMM3102 PC COST ACCOUNTING 6 0 0 6
GE GENERIC ELECTIVE-II 6 0 0 6
PERSONAL SELLING AND
MGMT0103 SEC SALESMANSHIP 2 0 0 2
COMM3101 PD MAJOR GROUP PROJECT -1 0 0 4 2
TOTAL 20 0 4 22

#DISCIPLINE SPECIFIC ELECTIVE-1 One Subject out of the

following:
DISCIPLINE SPECIFIC ELECTIVE-1
COMM3203 HUMAN RESOURCE MANAGEMENT
COMM3204 PRINCIPLES OF MARKETING
AUDITING AND CORPORATE
COMM3205 GOVERNANCE

#LIST OF GENERIC ELECTIVES: One Subject for each of the semesters out of the following:
GENERIC ELECTIVES
ECON0306 INTRODUCTION TO MICRO ECONOMICS
ECON0307 INTRODUCTION TO MACRO ECONOMICS
INDIAN ECONOMY
SAP COURSE COMPLETION AND CERTIFICATION PROGRAM-VALUE
SAPM0321 ADDED (PAID) PROGRAMS
CERTIFICATE COURSE IN FINANCIAL RESEARCH-VALUE ADDED(PAID)
MODULE
RISK MANAGEMENT- VALUE ADDED (PAID) MODULE
MICROSOFT EXCEL- VALUE ADDED(PAID) MODULE
BUSINESS ANALYTICS-DATA SCIENCE- VALUE ADDED(PAID) MODULE
MICROSOFT CERTIFICATION PROGRAM- VALUE ADDED(PAID) MODULE
CISCO-CCNA CERTIFICATION PROGRAM- VALUE ADDED(PAID) MODULE
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

SEMESTER V

Human Resource Management LT P

6 0 0

MODULE CODE COMM3203

CREDIT POINTS 6
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory and
will cover all units. Remaining six questions are to be set taking at least one question from each
unit. The students are to attempt five questions in total, first being compulsory.

OBJECTIVE

The aim of this subject is to enable the student to understand the concept, process and importance
of entrepreneurship and develop skills of an effective entrepreneur. Help students to acquaint
with scanning of the environment for opportunities in the business world.

1. To understand the fundamentals of humans as a resource.

2. To enhance the skills that transform a human into a human resource.
3. To recognize value of training and development in business.
4. To enable the students to know about the ways to retain employees.
5. To enable the students to be efficient in the requirements & formalities of an enterprise.
6. To transform students overall personality by enhancing the role of their job.

LEARNING OUTCOMES

Following this course students will be able to:

1. Develop the understanding about human resources.
2. To familiarize with the functions of human resource manager and the role of training
and development for achieving the organisational goals.
3. Acquire knowledge about the qualities of resource required for a particular type of job.
4. Acquire knowledge about factors influencing on the job and off the job training.
5. Acquire knowledge about the role played by HR department in a firm.
6. Helps to make them efficient in achieving the goals of a venture.
7. Develop them as a dynamic human resource.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENT
Unit 1: Introduction
Human Resource Management: Concept and Functions, Role, Status and competencies of HR
Manager, HR Policies, Evolution of HRM, HRM vs HRD. Emerging Challenges of Human
Resource Management; Workforce diversity; Empowerment; Downsizing; VRS; Human
Resource Information System
Unit 2: Acquisition of Human Resource
Human Resource Planning- Quantitative and Qualitative dimensions; job analysis – job
description and job specification; Recruitment – Concept and sources; Selection – Concept and
process; test and interview; placement and induction

Unit 3: Training and Development

Concept and Importance; Identifying Training and Development Needs; Designing Training
Programmes; Role-Specific and Competency-Based Training; Evaluating Training Effectiveness;
Training Process Outsourcing; Management Development; Career Development.

Unit 4: Performance Appraisal

Nature, objectives and importance; Modern techniques of performance appraisal; potential appraisal
and employee counseling; job changes - transfers and promotions; Compensation: concept and
policies; job evaluation; methods of wage payments and incentive plans; fringe benefits;
performance linked compensation.
Unit 5: Maintenance
Employee health and safety; employee welfare; social security; Employer-Employee relations- an
overview; grievance-handling and redressal; Industrial Disputes: causes and settlement machinery

RECOMMENDED BOOKS
TEXT BOOK 1. Gary Dessler. A Framework for Human Resource
Management. Pearson Education.
2. DeCenzo, D.A. and S.P. Robbins, Personnel/Human
Resource Management, Pearson Education. 3. Bohlendar
and Snell, Principles of Human Resource Management,
Cengage Learning
4. Ivancevich, John M. Human Resource Management.
McGraw Hill.
5. Wreather and Davis. Human Resource Management.
Pearson Education.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

REFERENCE 1. Robert L. Mathis and John H. Jackson. Human Resource

Management. Cengage Learning.
2. TN Chhabra, Human Resource Management, Dhanpat Rai
& Co., Delhi
3. Biswajeet Patttanayak, Human Resource Management,
PHI Learning
4. Neeru Kapoor, Human Resource Management, Taxmann
Publication

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).
ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.
Theory:

Assessment # Type Of Assessment Per Semester Maximum Mark

1. Class Test 4 5
2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:

Assessments 1 2 3 4 5 6
7
Class Test x x
Quiz x x x
Assignment x x x X
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning
6 1 4 5
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:

• Approved refinement decisions due for implementation,

• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Principles of Marketing L T P
6 0 0

MODULE CODE COMM3204

CREDIT POINTS 6
FORMATIVE ASSESMENT MARKS 30
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

OBJECTIVE

The aim of this subject is to enable the student to study and critically analyse the basic concepts
in marketing and to cater the needs of marketing industries. acquaint the students with the
marketing principles and practices, and, understand the process of marketing in a business firm

1. To study and critically analyse the basic concepts in marketing & philosophies of
marketing management.
2. To understand different process & techniques of marketing.
3. To be able to classify consumer & business markets & buyer behavior,
4. To recognize the concept of product ,product mix & pricing and promotion strategies
5. To enable the students to recognize environment of marketing accompanying latest issues
of service marketing, green marketing and rural marketing.
6. To develop knowledge of different promotional tools of marketing.

LEARNING OUTCOMES
Following this course students will be able to:
1. Develop the understanding of the concept of marketing management.
2. Understand different methods & process of marketing.
3. Acquire Knowledge of buyer behaviour& market place.
4. Identify and describe product, product mix, Product life cycle and new product
development etc.
5. Grasp the importance of advertisement and other different promotional tools of marketing.
6. Recognize the environment of market & marketplace along with green marketing and rural
marketing issues.

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory
and will cover all units. Remaining six questions are to be set taking at least one question from
each unit. The students are to attempt five questions in total, first being compulsory.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENT
Unit 1: Introduction:
Nature, scope and importance of marketing; Evolution of marketing; Selling vs Marketing;
Marketing mix, Marketing environment: concept, importance, and components (Economic,
Demographic, Technological, Natural, Socio-Cultural and Legal).
Unit 2:
a. Consumer Behaviour: Nature and Importance, Consumer buying decision process;
Factors influencing consumer buying behaviour.
b. Market segmentation: concept, importance and bases; Target market selection;
Positioning concept, importance and bases; Product differentiation vs. market segmentation.
Unit 3: Product:
Concept and importance, Product classifications; Concept of product mix; Branding,
packaging and labeling; Product-Support Services; Product life-cycle; New Product
Development Process; Consumer adoption process.
Unit 4:
a. Pricing: Significance. Factors affecting price of a product. Pricing policies and strategies.
b. Distribution Channels and Physical Distribution: Channels of distribution - meaning
and importance; Types of distribution channels; Functions of middle man; Factors affecting
choice of distribution channel; Wholesaling and retailing; Types of Retailers; e-tailing,
Physical Distribution.
Unit 5:
a. Promotion: Nature and importance of promotion; Communication process; Types of
promotion:
advertising, personal selling, public relations & sales promotion, and their distinctive
characteristics; Promotion mix and factors affecting promotion mix decisions;
Recent developments in marketing: Social Marketing, online marketing, direct marketing,
services marketing, green marketing, Rural marketing; Consumerism

RECOMMENDED BOOKS
TEXT BOOK 1. Kotler, Philip, Gary Armstrong, Prafulla Agnihotri and
Ehsanul Haque. Principles of Marketing. 13th edition.
Pearson Education.
2. Michael, J. Etzel, Bruce J. Walker, William J Stanton and
Ajay Pandit. Marketing: Concepts and Cases. (Special
Indian Edition)., McGraw Hill Education
3. William D. Perreault, and McCarthy, E. Jerome., Basic
Marketing. Pearson Education.
4. Majaro, Simon. The Essence of Marketing. Pearson
Education, New Delhi.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

5. The Consumer Protection Act 1986.

REFERENCE 1. Iacobucci and Kapoor, Marketing Management: A South
Asian Perspective. Cengage Learning.
2. Dhruv Grewal, Michael Levy, Marketing,
McGraw Hill Education.
3. Chhabra, T.N., and S. K. Grover. Marketing Management.
Fourth Edition. Dhanpat Rai & Company.
4. Neeru Kapoor, Principles of Marketing, PHI Learning
Rajendra Maheshwari, Principles of Marketing,
International Book House

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.
Theory:

Assessment # Type Of Assessment Per Semester Maximum Mark

1. Class Test 4 5
2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60
MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES
Theory:

Assessments 1 2 3 4 5 6
Class Test x x x x
Quiz x x
Assignment x x x x
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning
1 3 2, 3
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:

• Approved refinement decisions due for implementation,

• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Auditing And Corporate Governance L T P

6 0 0
MODULE CODE COMM3205
CREDIT POINTS 6
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory and
will cover all units. Remaining six questions are to be set taking at least one question from each
unit. The students are to attempt five questions in total, first being compulsory.
OBJECTIVE
The aim of this course is to familiarize the students in respect of various legal provisions for
preparation and presentation as per the Indian Companies Act, 1956 and the prevailing
accounting standards.

1. To develop the knowledge and understanding about the corporate social responsibility.
2. To familiarize the students in respect of various business ethics and the ethical behaviour.
3. To know the auditing treatment and special areas of audit.
4. To understand the Statutory provisions regarding auditing of final accounts.
5. To enables to know the student about the Concepts of corporate governance standards.
6. To know the concept of corporate sustainability under Companies Act 2013.

LEARNING OUTCOMES
Following this course students will be able to:
1. Develop an understanding of accounting treatment for share capital transaction.
2. Knowledge about various legal provisions and accounting standards as per Indian
Companies Act1956.
3. An understanding of accounting treatment of redemption of debenture.
4. Develop the knowledge of Statutory provision regarding preparation of company’s
final accounts.
5. Ability to understand the concept and methods of auditing.
6. Help to understand the procedure of internal control and check required in audit.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENT
Unit 1: Introduction
Auditing: Introduction, Meaning, Objectives, Basic Principles and Techniques; Classification
of Audit, Audit Planning, Internal Control – Internal Check and Internal Audit; Audit
Procedure – Vouching and verification of Assets & Liabilities.
Unit 2: Audit of Companies and Special Areas of Audit
Audit of Limited Companies: Company Auditor- Qualifications and disqualifications,
Appointment, Rotation, Removal, Remuneration, Rights and Duties Auditor’s Report-
Contents and Types. Liabilities of Statutory Auditors under the Companies Act 301
Special Areas of Audit: Special features of Cost audit, Tax audit, and Management audit;
Recent Trends in Auditing: Basic considerations of audit in EDP Environment; Auditing
Standards; Relevant Case Studies/Problems.
Unit 3: Corporate Governance
Conceptual framework of Corporate Governance: Theories & Models, Broad Committees;
Corporate Governance Reforms. Major Corporate Scandals in India and Abroad: Common
Governance Problems Noticed in various Corporate Failures. Codes & Standards on
Corporate Governance.
Unit 4: Business Ethics
Morality and ethics, business values and ethics, approaches and practices of business ethics,
corporate ethics, ethics program, codes of ethics, ethics committee; Ethical Behavior:
Concepts and advantages; Rating Agencies; Green Governance; Clause 49 and Listing
Agreement.
Unit 5: Corporate Social Responsibility (CSR):
Concept of CSR, Corporate Philanthropy, Strategic Planning and Corporate Social
Responsibility; Relationship of CSR with Corporate Sustainability; CSR and Business
Ethics, CSR and Corporate Governance; CSR provisions under the Companies Act
2013; CSR Committee; CSR Models, Codes, and Standards on CSR.

RECOMMENDED BOOKS
TEXT BOOK 1. Ravinder Kumar and Virender Sharma, Auditing
Principles and Practice, PHI Learning
2. Aruna Jha, Auditing. Taxmann Publication.
3. A. K. Singh, and Gupta Lovleen. Auditing Theory
and Practice. Galgotia Publishing Company.
4. Anil Kumar, Corporate Governance: Theory and
Practice, Indian Book House, New Delhi
REFERENCE 1. MC Kuchhal, Modern Indian Company Law, Shri Mahavir
Book Depot. (Publishers). (Relevant Chapters)
2. Sharma, J.P., Corporate Governance, Business Ethics, and
CSR, Ane Books Pvt Ltd, New Delhi
3. KV Bhanumurthy and Usha Krishna, Politics, Ethics and
Social Responsibility of Business, Pearson Education
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

4. N Balasubramanian, A Casebook on Corporate

Governance and Stewardship, McGraw Hill Education
5. B.N. Ghosh, Business Ethics and Corporate Governance,
McGraw Hill Education

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research
areas will be discussed. Resource material is provided with the help of PDM Educational
Directory Services (PEDS).
ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.
Theory:
Assessment # Type Of Assessment Per Semester Maximum Mark
1. Class Test 4 5
2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:

Assessments 1 2 3 4 5 6
Class Test x x x
Quiz x x x
Assignment x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning 6 3
2 5 4
Outcomes
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this
report is to identify aspects that will be highlighted by students and faculty’s feedback for the
subject with respect to its strengths as well as those areas which could be improved. The review
report contains the following:

• Approved refinement decisions due for implementation,

• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

COST ACCOUNTING L T P
6 0 0

MODULE CODE COMM3102

CREDIT POINTS 6
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: The Question paper will comprise of seven questions distributed over three
sections A, B and C. Section A comprises of very short answer type questions and is
compulsory. Section B and Section C Comprises of short answer type and Long answer type
questions and will have internal choices.

OBJECTIVE
The aim of this course is to familiarize the students in respect of various legal provisions for
preparation and presentation as per the Indian Companies Act, 1956 and the prevailing
accounting standards.

1. To develop the knowledge and understanding about the accounting for cost for various
transactions.
2. To familiarize the students in respect of various provisions for preparation and presentation
of cost accounts and the prevailing accounting standards.
3. To know the accounting treatment, procedures related to various types of contract costing.
4. To understand the Statutory provision regarding book keeping.
5. To enables to know the student about the costing and its calculation.
6. To know the concept of funds and the Preparation of cost accounts.

LEARNING OUTCOMES
Following this course students will be able to:
1. Develop an understanding of accounting treatment for cost accounting.
2. Knowledge about various legal provisions and cost accounting standards.
3. An understanding of accounting treatment job costing and contract costing.
4. Develop the knowledge of Statutory provision regarding installation of a costing system.
5. Ability to understand the concept and methods of calculation of various accounting
costs.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

6. Help to understand the procedure of the accounting for various types of costs in an
organisation.

MODULE CONTENT

Unit 1: Introduction
Meaning, objectives and advantages of cost accounting; Difference between cost accounting and
financial accounting; Cost concepts and classifications; Elements of cost; Installation of a costing
system; Role of a cost accountant in an organisation

Unit 2: Elements of Cost: Material and Labour

Materials: Material/inventory control techniques. Accounting and control of purchases, storage and
issue of materials. Methods of pricing of materials issues — FIFO, LIFO, Simple Average, Weighted
Average, Replacement, Standard Cost. Treatment of Material Losses
Labour: Accounting and Control of labour cost. Time keeping and time booking. Concept and
treatment of idle time, over time, labour turnover and fringe benefits. Methods of wage payment and
the Incentive schemes- Halsey, Rowan, Taylor’s Differential piece wage.
Unit 3: Elements of Cost: Overheads
Classification, allocation, apportionment and absorption of overheads; Under- and over-absorption;
Capacity Levels and Costs; Treatments of certain items in costing like interest on capital, packing
expenses, bad debts, research and development expenses; Activity based cost allocation.
Unit 4: Methods of Costing
Unit costing, Job costing, Contract costing, Process costing (process losses, valuation of work in
progress, joint and by-products), Service costing (only transport).
Unit 5: Book Keeping in Cost Accounting
Integral and non-integral systems; Reconciliation of cost and financial accounts

RECOMMENDED BOOKS
TEXT BOOK 1. Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan ,
Cost Accounting: A Managerial Emphasis, Pearson
Education.
2. Jawahar Lal, Cost Accounting. McGraw Hill Education
3. Nigam, B.M. Lall and I.C. Jain. Cost Accounting: Principles
and Practice. PHI Learning
4. Rajiv Goel, Cost Accounting. International Book House
5. Singh, Surender. Cost Accounting, Scholar Tech Press, New
Delhi.
6. Jain, S.P. and K.L. Narang. Cost Accounting: Principles and
Methods. Kalyani Publishers 7. Arora, M.N. Cost
Accounting – Principles and Practice. Vikas Publishing
House, New Delhi.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

REFERENCE 1. Maheshwari, S.N. and S.N. Mittal. Cost Accounting:

Theory and Problems. Shri Mahavir Book Depot, New
Delhi.
2. Iyengar, S.P. Cost Accounting. Sultan Chand & Sons
3. H.V. Jhamb, Fundamentals of Cost Accounting, Ane
Books Pvt. Ltd.

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research
areas will be discussed. Resource material is provided with the help of PDM Educational
Directory Services (PEDS).
ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.
Theory:

Assessment # Type Of Assessment Per Semester Maximum Mark

1. Class Test 4 5
2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:
Assessments 1 2 3 4 5 6
Class Test x x x
Quiz x x x
Assignment x x
MAPPING OF COURSE LEARNING OUTCOMES
Program Outcomes a b c d e f g h i j k l m n o
Course Learning
1 3 2, 3
Outcomes
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this
report is to identify aspects that will be highlighted by students and faculty’s feedback for the
subject with respect to its strengths as well as those areas which could be improved. The review
report contains the following:

• Approved refinement decisions due for implementation,

• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Introduction to Macro Economics L T P

6 0 0

MODULE CODE ECON0307

CREDIT POINTS 6
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory and
will cover all units. Remaining six questions are to be set taking at least one question from each
unit. The students are to attempt five questions in total, first being compulsory.

OBJECTIVES: The aim of this subject is to enable the student to understand the concept,
process and importance of business economics. Help students to acquaint with application of
theory of macroeconomics in the business world.

1. To expose students to basic macro-economic concepts.

2. To enable them about economic analysis of business policies.
3. To use economic reasoning to problems of business.
4. To enable the students to understand the theories of macro-economics.
5. To enable the students to be aware of various types of inflation.
6. To understand various factors of production.

LEARNING OUTCOMES:

Following this course students will be able to:

1. Apply economic reasoning to the analysis of selected contemporary economic problems.
2. Understand how aggregate households (demand) and aggregate businesses (supply)
interact in various market structures to determine price and quantity of goods and
services produced and consumed and the money demanded and supplied.
3. Analyze the efficiency and equity implications of government interference in markets.
4. Recognize and identify situations leading to inflation and government failures.
5. Evaluate the intent and outcomes of government stabilization policies designed to correct
macroeconomic problems.
6. Use economic theories to deal with the opportunities and challenges in businesses.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENT

UNIT- I: Macroeconomics
Nature and scope of macroeconomics, circular flow of income; National income: alternative
concepts and the measures, income and their interrelationship, stock and flow variables,
aggregate demand, supply and macroeconomic equilibrium, nature of a trade cycle, causes of
booms and recessions.

UNIT-II: Macro economic framework

Theory of full employment and income: classical, modern (keynesian) approach, consumption
function, relationship between saving and consumption. investment function; Concept of
marginal efficiency of capital and marginal efficiency of investment, national income
determination in two, three and four sector models, multiplier in two, three and four sector
model, introduction to is-lm model.
UNIT-III: Analysis of money supply and inflation
Functions and forms of money, demand for money- classical and keynesian approach,
measures of money supply, quantity theory of money, promotional and regulatory role of
central bank; Inflation- types, causes, impact and remedies.
UNIT -IV: Equilibrium of product and money market
Equilibrium of Product market and money market; Monetary policy; Fiscal policy; Business
taxes – types, rationale and incidence.

UNIT-V: Business Cycle, Inflation and Deflation

Nature and Characteristics of Business Cycle. Phases of Business Cycle Inflation and
Deflation-Meaning, causes and control. Introduction, Monetary Policy, Fiscal Policy.

RECOMMENDED BOOKS
TEXT BOOK 1. D Salvatore, Microeconomic Theory: Tata McGraw Hill,
New Delhi
2. Mark Hirschey, Managerial Economics ,Thomson South-
Western, Mason

REFERENCE 1. R H Dholkia and A N Oza, Microeconomics for

Management Students, Oxford University Press, New
Delhi

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.
Assessment # Type Of Assessment Per Semester Maximum Mark
1. Class Test 4 5

2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:
Assessments 1 2 3 4 5 6
Class Test x x x
Quiz x x x
Assignment x x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning
1 3 2, 3
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:
• Approved refinement decisions due for implementation,
• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Personal Selling and Salesmanship LT P

6 0 0
MODULE CODE MGMT0103
CREDIT POINTS 2
FORMATIVE ASSESMENT MARKS 30
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory and
will cover all units. Remaining six questions are to be set taking at least one question from each
unit. The students are to attempt five questions in total, first being compulsory.

OBJECTIVES:
The aim of this subject is to enable the student to understand the concept, process and importance
of personal selling. It helps to familiarize students with theories, and process related to personal
selling and salesmanship.
1. To understand the basic concept of personal selling and salesmanship.
2. To understand the process, theories and scope of personal selling.
3. To enable the students to understand the steps followed in personal selling.
4. To enable the students to be aware about the role and reporting procedure of sales
personnel.
5. To understand various ways to compensate and motivate the sales personnel.

LEARNING OUTCOMES:
Following this course students will be able to:
1. Develop the understanding of the concept of personal selling and salesmanship.
2. Understand the process and future scope of personal selling.
3. Acquire Knowledge of steps involved in personal selling and salesmanship.
4. Recognize and identify the role of sales personal and their importance for business.
5. Evaluate the compensation and motivation procedure provided to sales personnel.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENT

Unit 1: Introduction to Personal Selling: Nature and importance of personal selling, myths
of selling, Difference between Personal Selling.
Unit 2: Salesmanship
Salesmanship and Sales Management, Characteristics of a good salesman, types of selling
situations, types of salespersons, Career opportunities in selling, Measures for making selling
an attractive career.
Unit-3
Buying Motives: Concept of motivation, Maslow’s theory of need hierarchy; Dynamic
nature of motivation; Buying motives and their uses in personal selling
Unit- 4
Selling Process: Prospecting and qualifying; Pre-approach; Approach; Presentation and
demonstration; handling of objections; Closing the sale; Post sales activities.

Unit- 5
Sales Reports: reports and documents; sales manual, Order Book, Cash Memo; Tour Diary,
Daily and Periodical Reports; Ethical aspects of Selling

RECOMMENDED BOOKS
TEXT BOOK 1. Spiro, Stanton, and Rich, Management of the Sales force,
McGraw Hill.
2. Rusell, F. A. Beach and Richard H. Buskirk, Selling:
Principles and Practices, McGraw Hill
3. Futrell, Charles, Sales Management: Behaviour, Practices
and Cases, The Dryden Press.
4. Still, Richard R., Edward W. Cundiff and Norman A. P.
Govoni, Sales Management: Decision Strategies and
Cases, Prentice Hall of India Ltd., New Delhi,
REFERENCE 1. Johnson, Kurtz and Schueing, Sales Management,
McGraw Hill
2. Pedesson, Charles A. Wright, Milburn d. And Weitz,
Barton A., Selling: Principles and
Methods, Richard, Irvin
3. Kapoor Neeru, Advertising and personal Selling, Pinnacle,
New Delhi.

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.

Theory:
Assessment # Type Of Assessment Per Semester Maximum Mark
1. Class Test 4 5

2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:
Assessments 1 2 3 4 5 6
Class Test x x x x
Quiz x x
Assignment x x x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning
3 2 5 1
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:
• Approved refinement decisions due for implementation,
• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

SEMESTER VI
MODULE NATURE COURSE NAME L T P C
CODE OF PAPER

DSE DISCIPLINE SPECIFIC ELECTIVE-II

6 0 0 6
COMM3106 PC GOODS AND SERVICES TAX
6 0 0 6
DISCIPLINE SPECIFIC ELECTIVE-
DSE III
6 0 0 6
CSEN0143 SEC E-COMMERCE
1 0 0 1
CSEN0144 SEC E-COMMERCE(LAB)
0 0 2 1
COMM3107 PD MAJOR INDIVIDUAL PROJECT
2 0 0 2

TOTAL 21 0 2 22

#DISCIPLINE SPECIFIC ELECTIVE-II One Subject out of the

following:
DISCIPLINE SPECIFIC ELECTIVE-II
COMM3208 CORPORATE TAX PLANING
COMM3209 BANKING AND INSURANCE
COMM3210 MANAGEMENT ACCOUNTING
COMPUTERIZED ACCOUNTING
COMM3211 SYSTEM

#DISCIPLINE SPECIFIC ELECTIVE-III One Subject out of the following:

DISCIPLINE SPECIFIC ELECTIVE-III
COMM3212 INTERNATIONAL BUSINESS
OFFICE MANAGEMENT AND SECRETARIAL
COMM3213 PRACTICE
COMM3214 FUNDAMENTALS OF INVESTMENTS
COMM3215 CONSUMER PROTECTION
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

SEMESTER VI

Corporate Tax Planning L T P

6 0 0

MODULE CODE COMM3208

CREDIT POINTS 6
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory
and will cover all units. Remaining six questions are to be set taking at least one question from
each unit. The students are to attempt five questions in total, first being compulsory.

OBJECTIVES
To provide basic knowledge and equip students with application of principles and provisions of
Income-tax Act, 1961 and the relevant Rules.
1. To understand the fundamentals of corporate taxation.
2. To enhance the creativity of the students related to taxation skills.
3. To recognize value of taxation in business.
4. To enable the students to calculate the tax comfortably.
5. To enable the students to be good corporates in future.
6. To transform students overall personality by enhancing their tax management abilities.

LEARNING OUTCOMES
Following this course students will be able to:
1. Develop the understanding of taxation.
2. Enhance compatability to tax.
3. Acquire knowledge about tax.
4. Acquire knowledge about ways of tax avoidance.
5. Acquire knowledge to be presentable in verbal and non- verbal communication.
6. Helps to make them efficient tax management skills.
7. Develop themselves as a corporate personality by involvement in techniques of taxation
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MODULE CONTENT

Unit 1: Introduction
Tax planning, tax management, tax evasion, tax avoidance; Corporate tax in India; Types of
companies; Residential status of companies and tax incidence; Tax liability and minimum
alternate tax; Tax on distributed profits

Unit 2: Tax planning-1

Tax planning with reference to setting up of a new business: Locational aspect, nature of
business, form of organization; Tax planning with reference to financial management decision -
Capital structure, dividend including deemed dividend and bonus shares; Tax planning with
reference to sale of scientific research assets
Unit 3: Tax planning-2
Tax planning with reference to specific management decisions - Make or buy; own or lease; repair
or replace Tax planning with reference to employees’ remuneration, Tax planning with reference to
receipt of insurance compensation, Tax planning with reference to distribution of assets at the time
of liquidation

Unit 4: Special provisions relating to non-residents

Double taxation relief; Provisions regulating transfer pricing; Advance rulings; Advance pricing
agreement

Unit 5: Tax planning with reference to business restructuring

Amalgamation, Demerger, Slump sale, Conversion of sole proprietary concern/partnership firm
into company, Conversion of company into LLP, Transfer of assets between holding and
subsidiary companies

RECOMMENDED BOOKS
TEXT BOOK Text Books :
1. Vinod K. Singhania and Monica Singhania, Corporate
Tax Planning. Taxmann Publications Pvt. Ltd., New
Delhi.
2. Girish Ahuja and Ravi Gupta. Corporate Tax Planning
and Management. Bharat Law House, Delhi.
3. Shuklendra Acharya and M.G. Gurha. Tax Planning under
Direct Taxes. Modern Law Publication, Allahabad.

REFERENCE 1. D.P. Mittal, Law of Transfer Pricing. Taxmann

Publications Pvt. Ltd., New Delhi.
2. IAS – 12 and AS – 22.
3. T.P. Ghosh, IFRS, Taxmann Publications Pvt. Ltd. New
Delhi.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks theory
Assessment # Type Of Assessment Per Semester Maximum Mark
1. Class Test 4 5

2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:
Assessments 1 2 3 4 5 6 7
Class Test x x x
Quiz x x x
Assignment x x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning 6
2 1 5 3
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:
• Approved refinement decisions due for implementation,
• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Banking & Insurance LT P

6 0 0
MODULE CODE COMM3209
CREDIT POINTS 6
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory and
will cover all units. Remaining six questions are to be set taking at least one question from each
unit. The students are to attempt five questions in total, first being compulsory.

OBJECTIVE
The aim of this subject is to teach students to understand the basic concept of banking and
Insurance.
1. To develop knowledge and understanding of banking & it’s functioning.
2. To impart knowledge of various functional areas of banking.
3. To understand risk management in banking & insurance sectors.
4. To understand the concept of insurance & investment arrangement.
5. To enable the students about different types of insurance plans & pension funds.

LEARNING OUTCOMES
Following this course students will be able to:
1. Develop the understanding of the concept of banking & its activity.
2. Helps to make them understand different function of different banks.
3. Knowledge of banking sectors & its product.
4. Ability to understand the nature of insurance & types.
5. Helps to understand about different schemes of insurance companies.

MODULE CONTENT
Unit 1: Introduction:
Origin of banking: definition, banker and customer relationship, General and special types of
customers, Types of deposits, Origin and growth of commercial banks in India. Financial
Services offered by banks, changing role of commercial banks, types of banks
Unit 2: Cheques and Paying Banker
Crossing and endorsement - meaning, definitions, types and rules of crossing. Duties,
Statutory protection in due course, collecting bankers: duties, statutory protection for holder
in due course, Concept of negligence.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Unit 3: Banking Lending

Principles of sound lending, Secured vs. unsecured advances, Types of advances, Advances
against various securities.
Unit 4: Internet Banking
Meaning, Benefits, Home banking, Mobile banking, Virtual banking, E-payments, ATM
Card/ Biometric card, Debit/Credit card, Smart card, NEFT, RTGS, ECS (credit/debit), E-
money, Electronic purse, Digital cash.
Unit V: Insurance
Basic concept of risk, Types of business risk, Assessment and transfer, Basic principles of
utmost good faith, Indemnity, Economic function, Proximate cause, Subrogation and
contribution, Types of insurance: Life and Non-life, Re-insurance, Risk and return
relationship, Need for coordination. Power, functions and Role of IRDA, Online Insurance

RECOMMENDED BOOKS
1. Agarwal, O.P., Banking and Insurance, Himalaya
Publishing House
2. Satyadevi, C., Financial Services Banking and Insurance,
S.Chand
3. Suneja, H.R., Practical and Law of Banking, Himalya
TEXT BOOK
Publishing House
4. Chabra, T.N., Elements of Banking Law, Dhanpat Rai and
Sons
5. Arthur, C. and C. William Jr., Risk Management and
Insurance, McGraw Hill
1. Saxena, G.S; Legal Aspects of Banking Operations, Sultan
Chand and Sons
2. Varshney, P.N., Banking Law and Practice, Sultan Chand
REFERENCE
and Sons
3. Jyotsna Sethi and Nishwan Bhatia, Elements of Banking
and Insurance, PHI Learning

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed.Resource material is provided with the help of PDM Educational Directory
Services (PEDS).
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.

Theory:

Assessment # Type Of Assessment Per Semester Maximum Mark

1. Class Test 4 5

2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:
Assessments 1 2 3 4 5
Class Test x x X
Quiz x X
Assignment x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning
1 3 2, 3
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:
• Approved refinement decisions due for implementation,
• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Management Accounting LT P
6 0 0

MODULE CODE COMM3210

CREDIT POINTS 6
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory and
will cover all units. Remaining six questions are to be set taking at least one question from each
unit. The students are to attempt five questions in total, first being compulsory.

OBJECTIVES:

The aim of this subject is to teach students how to design, write, and analyse the financial data of
a firm or a company for better decision making. It will also enable students to learn different
concept of financial analysis.

1. To provide knowledge and understanding of concepts of management accounting.

2. To provide understanding of financial analysis.
3. To provide understanding of ratios and their usage in financial analysis.
4. To provide understanding of budgetary control and responsibility accounting.

LEARNING OUTCOMES
Following this course students will be able to:
1. Develop the understanding of significance of management accounting.
2. Ability to interpret financial statements.
3. Ability to analyse various financial indicators effectively.
4. Ability to prepare effective budgets and stick to them.

MODULE CONTENT
Unit 1: Introduction
Meaning, Objectives, Nature and Scope of management accounting, Difference between cost
accounting and management accounting, Cost control and Cost reduction, Cost management
Unit 2: Budgetary Control
Budgeting and Budgetary Control: Concept of budget, budgeting and budgetary control,
objectives, merits, and limitations. Budget administration. Functional budgets. Fixed and
flexible budgets. Zero base budgeting. Programme and performance budgeting.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Unit 3: Standard Costing

Standard Costing and Variance Analysis: Meaning of standard cost and standard costing,
advantages, limitations and applications. Variance Analysis – material, labour, overheads and
sales variances. Disposition of Variances, Control Ratios.
Unit 4: Marginal Costing
Absorption versus Variable Costing: Distinctive features and income determination. Cost-
VolumeProfit Analysis, Profit / Volume ratio. Break-even analysis-algebraic and graphic
methods. Angle of incidence, margin of safety, Key factor, determination of cost indifference
point.
Unit 5: Decision Making and Contemporary Issues
Steps in Decision Making Process, Concept of Relevant Costs and Benefits, Various short
term decision making situations – profitable product mix, Acceptance or Rejection of special/
export offers, Make or buy, Addition or Elimination of a product line, sell or process further,
operate or shut down. Pricing Decisions: Major factors influencing pricing decisions, various
methods of pricing
Responsibility Accounting: Concept, Significance, Different Responsibility Centres,
Divisional Performance Measurement: Financial and Non-Financial measures. Transfer
Pricing

RECOMMENDED BOOKS
1. Charles T. Horngren, Gary L. Sundem, Dave Burgstahler,
Jeff O. Schatzberg. Introduction to Management
Accounting , Pearson Education.
2. Anthony A. Atkinson, Robert S. Kaplan, Ella Mae
Matsumura, S. Mark Young. Management Accounting.
Dorling Kindersley(India) Pvt. Ltd.
3. Singh, Surender. Management Accounting, Scholar Tech
TEXT BOOK Press, New Delhi.
4. Garrison H., Ray and Eric W. Noreen. Managerial
Accounting. McGraw Hill.
5. Goel, Rajiv, Management Accounting. International Book
House,
6. Arora, M.N. Management Accounting. Vikas Publishing
House, New Delhi.

1. Maheshwari, S.N. and S.N. Mittal. M a n a g e m e n t

Accounting. Shree Mahavir Book Depot, New Delhi.
2. Singh, S. K. and Gupta Lovleen. Management Accounting
REFERENCE – Theory and Practice. Pinnacle Publishing House.
3. Khan, M.Y. and Jain, P.K. Management Accounting.
McGraw Hill Education.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed.Resource material is provided with the help of PDM Educational Directory
Services (PEDS).

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.
Theory:

Assessment # Type Of Assessment Per Semester Maximum Mark

1. Class Test 4 5

2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:
Assessments 1 2 3 4
Class Test x x
Quiz x x
Assignment x x X

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning
1 3 2, 3
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:
• Approved refinement decisions due for implementation,
• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Computerised Accounting System L T P

6 0 0

MODULE CODE COMM3211

CREDIT POINTS 6
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: The Question paper will comprise of seven questions distributed over three
sections A, B and C. Section A comprises of very short answer type questions and is
compulsory. Section B and Section C Comprises of short answer type and Long answer type
questions and will have internal choices.

OBJECTIVES:
The aim of this subject is to teach students how to design, write, and analyse the financial data
of a firm or a company. It will also enable students to learn the complete accounting process.
1. To provide knowledge and understanding of need and basics of accounting.
2. To provide understanding of complexities of accounting cycle.
3. To enable understanding of rectification of errors.
4. To enable understanding of preparation of financial statements including adjustments.
5. To enable understanding of bank reconciliation, single entry system and non-profit
organizational accounts.
6. To provide understanding of joint venture accounts and consignment accounts.

LEARNING OUTCOMES
Following this course student will be able to:
1. Develop the understanding of all necessities of preparation of accounts using computers.
2. Develop the understanding of significance of each process using computers and ability to
perform them.
3. Ability to rectify any accounting error using computers.

MODULE CONTENT
Unit-1: Computerized Accounting: Using Generic Software Taxation: TDS, VAT and
Service Tax
Auditing in Computerized Accounting system: Statutory Audit, Voucher verification,
Verification of related party transaction, CAAT: Various Tools
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Unit-2: Designing Computerised Accounting System

Designing Computerised Accounting System using a DBMS Package
Creating a voucher entry Form,
Preparing ledgers with SQL, Form, and Report
Preparing Trial Balance with SQL and Report
Unit-3: Designing Accounting Support System
Designing Supplier and customers System for Accounting using Form, Query, Module, and
Report; Designing Payroll System for Accounting using Form, Query, Module, and Report

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research
areas will be discussed. Resource material is provided with the help of PDM Educational
Directory Services (PEDS).

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for Theory.

Assessment # Type Of Assessment Per Semester Maximum Mark

1. Class Test 4 05
2. Sessional Test 2 30
3. Group Discussion 4 05
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:
Assessments 1 2 3
Class Test x
Quiz x x
Assignment x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning
1 3 2, 3
Outcomes
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this
report is to identify aspects that will be highlighted by students and faculty’s feedback for the
subject with respect to its strengths as well as those areas which could be improved. The review
report contains the following:
• Approved refinement decisions due for implementation,
• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Goods And Services Tax L T P

6 0 0

MODULE CODE COMM3106

CREDIT POINTS 6
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory
and will cover all units. Remaining six questions are to be set taking at least one question from
each unit. The students are to attempt five questions in total, first being compulsory.
OBJECTIVES
To provide basic knowledge and equip students with application of principles and provisions of
Goods and Services Tax taxes and the relevant Rules.
1. To understand the basic concepts related to GST.
2. To acquaint with the latest amendments made in connection with indirect taxation.
3. To update the procedural part of GST.
4. To understand distinction between Direct and Indirect Tax.
5. To get knowledge of key challenges in implementing GST.
LEARNING OUTCOMES
Following this course students will be able to:
1. To learn various concepts of Goods & Service Tax.
2. To understand the impact of new regulation on distribution of pesticides and kind of
changes needed to be done.
3. To gain an insight on the recording and analyzing the transactions for compliance under
GST especially in supply chain & distribution.
4. To get familiar with the technology and the flow of return filing under GST.
5. To know “place of supply rules” and applicability of the same under GST

MODULE CONTENT

Unit 1: Introduction
Concept of Direct and Indirect Tax, Features of Indirect Taxes, Genesis of GST in India,
Concept of GST, Need for GST in India, Framework of GST as introduced in India, Benefit
of GST, Constitutional Provisions of GST.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Unit –II: Concept of Supply and Levy and collection of GST Taxable event
“Supply” of Goods and Services; Place of Supply: Within state, Interstate, Import and Export;
Time of supply; Valuation for GST- Valuation rules, taxability of reimbursement of expenses;
Exemption from GST: Small supplies and Composition Scheme; Classification of Goods and
Services: Composite and Mixed Supplies.
Unit –III: Input Tax Credit
Relevant Definitions, Eligible and Ineligible Input Tax Credit; Apportionments of Credit and
Blocked Credits; Tax Credit in Special Circumstances, Availability of Tax Credit in special
circumstances
Unit –IV: Procedures
Tax Invoice, Credit and Debit Notes, Returns, Audit in GST, Assessment: Self- Assessment,
Summary and Scrutiny.
Unit –V Special Provisions
Taxability of E-Commerce, Anti-Profiteering, Avoidance of dual control, E-way bills, zero-
rated supply, Offences and Penalties, Appeals

RECOMMENDED BOOKS
TEXT BOOK 1. The Central Goods and Services Tax, 2017
2. The Integrated Goods and Services Tax, 2017
3. The Union Territory Goods and Services Tax, 2017
4. The Goods and Services Tax (Compensation to States),
2017
5. The Constitution (One hundred and First Amendment)
Act, 2016
6. Gupta, S.S., GST- How to meet your obligations (April
2017), Taxmann Publications
7. Halakandhi, S., G.S.T ( Vastu and Sevakar) (Hindi) Vol-
1, 2017
8. Gupta, S.S., Vastu and Sevakar, Taxmann Publications,
2017
9. Vastu and Sevakar Vidhan by Government of India
REFERENCE 1. Hand book on Good and Service Tax 2017, Pathik Shah
2. GST Ready Reckoner Paperback – 2017, CA. Keshav R
Garg
3. GST & Customs Law, NitiBhasin
4. Students Guide To GST & Customs Law, Vinod K
Singhania
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).

ASSESSMENT METHODOLOGIES:

This subject will be evaluated for a total of 100 marks theory

Assessment # Type Of Assessment Per Semester Maximum Mark
1. Class Test 4 5

2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:
Assessments 1 2 3 4 5 6 7
Class Test x x x
Quiz x x x
Assignment x x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning 3 1
6 2
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:
• Approved refinement decisions due for implementation,
• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

International Business LT P
6 0 0
MODULE CODE COMM3212
CREDIT POINTS 6
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory and
will cover all units. Remaining six questions are to be set taking at least one question from each
unit. The students are to attempt five questions in total, first being compulsory.

OBJECTIVE
The aim of this course is toenable the students toknow the nature dimensions of evolving business
environment in India to influence managerial decisions, understand globalization, and analyse
international environment.

1. To provide exposure to multiple dimensions of the international business

2. To Provide in-depth knowledge of international financial system
3. To impart knowledge of rules and regulations regarding international perspective to
business
4. To acquaint the students with cross-cultural dynamics of international business
5. To enable them to understand ethical and social issues in international business

LEARNING OUTCOMES
Following this course students will be able to:
1. Develop skills of indulging in international business.
2. Help to know procedural formalities of international business.
3. Able to face cross–culture challenges.
4. Acquire understanding of international ethical and social issues.
5. Promote understanding of financial,marketing and human aspects of international
business

MODULE CONTENT
Unit 1:
a. Introduction to International Business: Globalisation and its importance in world
economy; Impact of globalization; International business vs. domestic business:
Complexities of international business; Modes of entry into international business.
b. International Business Environment: National and foreign environments and their
components - economic, cultural and political-legal environments
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Unit –II
a) Theories of International Trade – an overview ( Classical Theories, Product Life Cycle
theory, Theory of National Competitive Advantage); Commercial Policy Instruments -
tariff and nontariff measures – difference in Impact on trade, types of tariff and non
tariff barriers ( Subsidy, Quota and Embargo in detail) ; Balance of payment account
and its components.
b) Organizations and Arrangements: WTO – Its objectives, principles, organizational
structure and functioning; An overview of other organizations – UNCTAD,;
Commodity and other trading agreements (OPEC).
Unit –III
a) Regional Economic Co-operation: Forms of regional groupings; Integration efforts
among countries in Europe, North America and Asia (NAFTA, EU , ASEAN and
SAARC) .
b) International Financial Environment: International financial system and institutions
(IMF and World Bank – Objectives and Functions) ; Foreign exchange markets and risk
management; Foreign investments - types and flows; Foreign investment in Indian
perspective
Unit –IV
a) Organisational structure for international business operations; International business
negotiations.
b) Developments and Issues in International Business: Outsourcing and its potentials for
India; Role of IT in international business; International business and ecological
considerations.
Unit –V
a) Foreign Trade Promotion Measures and Organizations in India; Special economic zones
(SEZs) and export oriented units (EOUs), ; Measures for promoting foreign investments
into and from India; Indian joint ventures and acquisitions abroad.
b) Financing of foreign trade and payment terms – sources of trade finance ( Banks,
factoring, forfaiting, Banker’s Acceptance and Corporate Guarantee) and forms of
payment (Cash in advance, Letter of Credit, Documentary Collection, Open Account)

RECOMMENDED BOOKS
1. Charles W.L. Hill and Arun Kumar Jain, International
Business. New Delhi: McGraw Hill Education
2. Daniels John, D. Lee H. Radenbaugh and David P.
Sullivan. International Business. Pearson Education
TEXT BOOK 3. Johnson, Derbe., and Colin Turner. International Business
- Themes & Issues in the Modern Global Economy.
London: Roultedge.
4. Sumati Varma, International Business, Pearson
Education.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

1. Cherunilam, Francis. International Business: Text and

Cases. PHI Learning
2. Michael R. Czinkota. et al. International Business.
REFERENCE Fortforth: The Dryden Press.
3. Bennett, Roger. International Business. Pearson
Education.
4. Peng and Srivastav, Global Business, Cengage Learning

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.

Theory:
Assessment # Type Of Assessment Per Semester Maximum Mark
1. Class Test 4 5

2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:
Assessments 1 2 3 4 5

Class Test x x
Quiz x x X
Assignment x x X

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning 2
5 1 3
Outcomes
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this
report is to identify aspects that will be highlighted by students and faculty’s feedback for the
subject with respect to its strengths as well as those areas which could be improved. The review
report contains the following:
• Approved refinement decisions due for implementation,
• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Office Management And Secretarial Practice L T P

6 0 0

MODULE CODE COMM3213

CREDIT POINTS 6
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory and
will cover all units. Remaining six questions are to be set taking at least one question from each
unit. The students are to attempt five questions in total, first being compulsory.

OBJECTIVES:
A study of the subject matter presented in this course will enable the student to understand the
basic concepts in commerce, trade and industry which will be help in exposed to modern business
world, understand modern business practices, forms, procedures and functioning of various
business organizations
1. To develop knowledge and understanding of Business organization.
2. To understand different forms of organization.
3. To understand the rules of business and their correct usage.
4. To understand the concept of entrepreneurship.
5. To enable the students about different chambers of industries in India.

LEARNING OUTCOMES:
Following this course students will be able to:
1. Develop the understanding of Business organization
2. Helps to make them understand different types of companies.
3. Knowledge of contemporary issues.
4. An ability to face multitasking.
5. Ability to understand the nature of entrepreneurship.
6. Helps to get knowledge about government role in business organization

MODULE CONTENT

Unit 1:
Office and Office Management: Meaning of office. Functions of office – primary and
administrative management functions, importance of office, duties of the office manager, his
qualities and essential qualifications. Filing and Indexing: Filing and Indexing – Its meaning
and importance, essentials of good filing, centralized vs. decentralized filing, system of
classification, methods of filing and filing equipment, weeding of old records, meaning and
need for indexing, various types of indexing.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Unit 2:
Mail and Mailing Procedures: Mailing Procedures – meaning and importance of mail,
centralization of mail handling work, its advantages, room equipment and accessories, sorting
tables and rack, letter opener, time and date stamps, postal franking machine, addressing
machine, mailing scales, mailing through post, courier, email, appending files with email.
Inward and outward mail – receiving, sorting, opening, recording, making, distributing,
folding of letters sent, maintenance of peon book, dispatching, courier services, central receipt
and dispatch.
Forms and Stationery: Office Forms – introduction, meaning, importance of forms,
advantages of using forms, disadvantages of using forms, type of forms, factors affecting
forms design, principles of form design, form control. Stationery – introduction, types of
stationery used in offices, importance of managing stationery, selection of stationery, essential
requirements for a good system of dealing with stationery, purchasing principles, purchase
procedure, standardization of stationery.
Unit 3:
Modern Office Equipments: Modern Office Equipment – Introduction, meaning and
Importance of office automation, objectives of office mechanization, advantages,
disadvantages, factors determining office mechanization. Kind of office machines: personal
computers, photocopier, fax, telephone, telephone answering machine, dictating machines,
Audio Visual Aids.
Budget: Budget - Annual, revised and estimated. Recurring and non-recurring heads of
expenditure
Audit: Audit process- Vouching, verification and valuation (in brief). Consumables/ Stock
register and Asset register. Procedure for disposal of records and assets.
Unit 4:
Banking facilities: Types of accounts. Passbook and cheque book. Other forms used in
banks. ATM and money transfer.
Abbreviations/Terms used in Offices: Explanation of abbreviations/terms used in offices in
day-to-day work,
Modes of Payment: Types of payments handled such as postal orders, Cheque
(crossed/uncrossed), post-dated and pre-dated Cheques, stale Cheque, dishonored Cheque.
UNIT V:
Role of Secretary: Definition; Appointment; Duties and Responsibilities of a Personal
Secretary; Qualifications for appointment as Personal Secretary. Modern technology and
office communication, email, voice mail, internet, multimedia, scanner, video-conferencing,
web-casting. Agenda and Minutes of Meeting. Drafting, fax-messages, email. Maintenance of
appointment diary.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

RECOMMENDED BOOKS:

Text/Reference Books:
1. Bhatia, R.C. Principles of Office Management, Lotus
TEXT BOOK Press, New Delhi.
2. Leffingwell and Robbinson: Text book of Office
Management, Tata McGraw-Hill.
3. Terry, George R: Office Management and Control.
1. Ghosh, Evam Aggarwal: Karyalaya Prabandh, Sultan
Chand & Sons.
REFERENCE
2. Duggal, B: Office Management and Commercial
Correspondence, Kitab Mahal.

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.
Assessment # Type Of Assessment Per Semester Maximum Mark
1. Class Test 4 05

2. Sessional Test 2 30
3. Group Discussion 4 05
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:
Assessments 1 2 3 4 5 6
Class Test x x x
Quiz x x x
Assignment x x x
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning 6
2 1 4 5
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:
• Approved refinement decisions due for implementation,
• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Fundamentals of Investments L T P
6 0 0
MODULE CODE COMM3214
CREDIT POINTS 6
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: The Question paper will comprise of seven questions distributed over three
sections A, B and C. Section A comprises of very short answer type questions and is compulsory.
Section B and Section C Comprises of short answer type and Long answer type questions and will
have internal choices.

OBJECTIVES:
The aim of this course is to enable the students to have an insight into the effective use of finance
and to provide general overview of investment avenues. Understand financial concepts, financial
instruments and techniques used in investment decision-making.
1. To provide the basic knowledge of time value of money concept and working capital.
2. To enable them to use the techniques of investment decision making.
3. To provide the different investment decision techniques and risk adjusted approach.
4. To give the knowledge about various approaches to invest in India and abroad.
5. To impart knowledge regarding the concept of investment portfolio analysis.
LEARNING OUTCOMES
Following this course students will be able to:
1. Help to know about the basic awareness of various investment avenues available.
2. Develop the analytical skills for sound investment decision making.
3. Make our students able to take investment decisions.
4. Develop an understanding to analyse the interest and costs before making investment
decisions.
5. Enhance an understanding that in what circumstances the efficient market hypothesis
work.

MODULE CONTENT
Unit 1: The Investment Environment
The investment decision process, Types of Investments – Commodities, Real Estate and
Financial Assets, the Indian securities market, the market participants and trading of
securities, security market indices, sources of financial information, Concept of return and
risk, Impact of Taxes and Inflation on return.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Unit 2: Fixed Income Securities

Bond features, types of bonds, estimating bond yields, Bond Valuation types of bond risks,
default risk and credit rating.
Unit 3: Approaches to Equity Analysis
Introductions to Fundamental Analysis, Technical Analysis and Efficient Market Hypothesis,
dividend capitalization models, and price-earnings multiple approach to equity valuation.
Unit 4: Portfolio Analysis and Financial Derivatives
Portfolio and Diversification, Portfolio Risk and Return; Mutual Funds; Introduction to
Financial Derivatives; Financial Derivatives Markets in India
Unit 5: Investor Protection
Role of SEBI and stock exchanges in investor protection; Investor grievances and their
redressal system, insider trading, investors’ awareness and activism

RECOMMENDED BOOKS
1. C.P. Jones, Investments Analysis and Management, Wiley,
8th ed.
2. Prasanna Chandra, Investment Analysis and Portfolio
TEXT BOOK
Management, McGraw Hill Education
3. R.P. Rustogi, Fundamentals of Investment, Sultan Chand
& Sons, New Delhi.
1. N.D. Vohra and B.R. Bagri, Futures and Options,
REFERENCE McGraw Hill Education
2. Mayo, An Introduction to Investment, Cengage Learning.

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.

Assessment # Type Of Assessment Per Semester Maximum Mark

1. Class Test 4 05

2. Sessional Test 2 30
3. Group Discussion 4 05
4. End Semester Exam 1 60
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:
Assessments 1 2 3 4 5
Class Test x X
Quiz x x
Assignment x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning 6 3
2 1 5
Outcomes

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this
report is to identify aspects that will be highlighted by students and faculty’s feedback for the
subject with respect to its strengths as well as those areas which could be improved. The review
report contains the following:
• Approved refinement decisions due for implementation,
• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
Report discussed and analyzed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Consumer Protection L T P
6 0 0
MODULE CODE COMM3215
CREDIT POINTS 6
FORMATIVE ASSESMENT MARKS 40
SUMMATIVE ASSESMENT MARKS 60
END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory and
will cover all units. Remaining six questions are to be set taking at least one question from each
unit. The students are to attempt five questions in total, first being compulsory.

OBJECTIVES:
The aim of this subject is to teach students to understand the basic concept of consumer and
legislation related with consumer protection.

1. To understand the basic concept of consumer.

2. To develop knowledge and understanding of consumer rights.
3. To understand the different provisions of consumer protection act (CPA).
4. To understand the various provisions of MRTP act.
5. To acquaint the students about the development in consumer protection movement.
6. To enhance the knowledge of students about the concept of consumer awareness.

LEARNING OUTCOMES
Following this course students will be able to:
1. Develop the conceptual understanding of consumer.
2. Helps to make them understand different rights of consumer.
3. Enable the students to recognize the organizational set up for consumer protection under
CPA.
4. An aptitude to bring consumer awareness through media and government.
5. Ability to understand the basis of consumer information.

MODULE CONTENT

Unit 1: Conceptual Framework

Consumer and Markets: Concept of Consumer, Nature of markets, Concept of Price in Retail
and Wholesale, Maximum Retail Price (MRP) and Local Taxes, Fair Price, labeling and
packaging, Experiencing and Voicing Dissatisfaction: Consumer Satisfaction/dissatisfaction-
Grievancescomplaint, Consumer Complaining Behaviour: Alternatives available to
Dissatisfied Consumers; Internal and External Complaint handling: Corporate Redress Systems
and Public Redress Systems
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Unit 2: The Consumer Protection Act, 1986 (CPA)

Objectives and Basic Concepts: Consumer, goods, service, defect in goods, deficiency in
service, spurious goods and services, unfair trade practice, restrictive trade practice.
Organizational set-up under the Consumer Protection Act: Advisory Bodies: Consumer
Protection Councils at the Central, State and District Levels, Basic Consumer Rights;
Adjudicatory Bodies: District Forums, State Commissions, National Commission: Their
Composition, Powers, and Jurisdiction (Pecuniary and Territorial), Role of Supreme Court
under the CPA.
Unit 3: Grievance Redress Mechanism under the Consumer Protection Act, 1986
Who can file a complaint? Grounds of filing a complaint; Limitation period; Procedure for
filing and hearing of a complaint; Disposal of cases, Relief/Remedy to be be provided;
Temporary Injunction, Enforcement of order, Appeal, frivolous and vexatious complaints;
Offences and penalties.
Unit 4: Industry Regulators and Consumer Complaint Redress Mechanism
Banking: RBI and Banking Ombudsman, Insurance: IRDA and Insurance Ombudsman,
Telecommunication: TRAI, Food Products: FSSAI (an overview), Electricity Supply:
Electricity Regulatory Commission, Advertising: ASCI
Unit 5: Consumerism in India
Consumer Movement in India; Evolution of Consumer Movement in India. Formation of
consumer organizations and their role in consumer protection, Recent developments in
Consumer Protection in India, National Consumer Helpline, Citizens Charter, Product testing.
Quality and Standardization: Voluntary and Mandatory standards; Role of BIS, Indian
Standards Mark (ISI), Ag-mark, Hallmarking, Licensing and Surveillance; ISO: An overview.

RECOMMENDED BOOKS
1. Khanna, Sri Ram, Savita Hanspal, Sheetal Kapoor, and
H.K. Awasthi. Consumer Affairs” (3007) Delhi University
Publication.
2. Aggarwal, V. K. (3003). Consumer Protection: Law and
Practice. 5th ed. Bharat Law House, Delhi, or latest
edition.
3. Girimaji, Pushpa (3002). Consumer Right for Everyone
TEXT BOOK Penguin Books.
4. Nader, Ralph (1973). The Consumer and Corporate
Accountability. USA, Harcourt Brace Jovanovich, Inc.
5. Sharma, Deepa (3011).Consumer Protection and
Grievance-Redress in India: A Study of Insurance Industry
(LAP LAMBERT Academic Publishing GmbH & Co.KG,
Saarbrucken, Germany.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

1. Rajyalaxmi Rao, Consumer is King, Universal Law

Publishing Company
2. Empowering Consumers e-book,
REFERENCE
www.consumeraffairs.nic.in
3. ebook, www.bis.org
4. The Consumer Protection Act, 1986

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory.

Assessment # Type Of Assessment Per Semester Maximum Mark

1. Class Test 2 05

2. Sessional Test 2 30
3. Group Discussion 2 05
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:
Assessments 1 2 3 4 5 6

Class Test x x
Quiz x x
Assignment x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning 6
1 2 4 3
Outcomes
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:
• Approved refinement decisions due for implementation,
• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholders.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

E-Commerce L T P
1 0 0
MODULE CODE CSEN0114
CREDIT POINTS 1
FORMATIVE ASSESMENT MARKS 40

SUMMATIVE ASSESMENT MARKS 60

END SEMESTER EXAM DURATION 3 hrs
LAST REVISION DATE

INSTRUCTIONS: In total SEVEN questions will be set. Question ONE will be compulsory and
will cover all units. Remaining six questions are to be set taking at least one question from each
unit. The students are to attempt five questions in total, first being compulsory.
owing this course students will be able to:

OBJECTIVES
A study of the subject matter presented in this course will enable the student to familiarize the
students with e-commerce and its applications in the relevant fields and exposes them to some
functions of computers and its utility in business transactions.
1. To enable the student to become familiar with the mechanism for
conducting business transactions through electronic means.
2. To understand different types of e-commerce transactions.
3. To understand the concept of cyber crimes and their various types.
4. To understand the concept of e- security.
5. To enable the students about different ways of e-payment and their
authenticity.
6. To develop knowledge of various types and ways of website designing.

LEARNING OUTCOMES

1. Develop the understanding of e-commerce.

2. Helps to make them understand various types of websites.
3. Knowledge of cyber crimes and the precautions to be undertaken.
4. An ability to understand the e-security system.
5. Ability to understand the physical interaction of business with machine.
6. Helps to get knowledge about use of security and encryption in business transactions.

MODULE CONTENT
Unit 1: Introduction:
Meaning, nature, concepts, advantages, disadvantages and reasons for transacting
online, types of E-Commerce, e-commerce business models (introduction , key
elements of a business model and categorizing major E-commerce business models),
forces behind e-commerce.
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

Technology used in E-commerce: The dynamics of world wide web and internet(
meaning, evolution and features) ; Designing, building and launching e-commerce
website (A systematic approach involving decisions regarding selection of hardware,
software, outsourcing vs. in-house development of a website)
Unit 2: Security and Encryption:
Need and concepts, the e-commerce security environment: (dimension, definition and
scope of e-security), security threats in the E-commerce environment (security
intrusions and breaches, attacking methods like hacking, sniffing, cyber-vandalism
etc.), technology solutions (Encryption, security channels of communication, protecting
networks and protecting servers and clients)
Unit 3: IT Act 2000 and Cyber Crimes
IT Act 2000: Definitions, Digital signature, Electronic governance, Attribution,
acknowledgement and dispatch of electronic records, Regulation of certifying authorities,
Digital signatures certificates, Duties of subscribers Penalties and adjudication, Appellate
Tribunal, Offences and Cyber-crimes
Unit 4: E-payment System:
Models and methods of e–payments (Debit Card, Credit Card, Smart Cards, e-money), digital
signatures (procedure, working and legal position), payment gateways, online banking
(meaning, concepts, importance, electronic fund transfer, automated clearing house, automated
ledger posting), risks involved in e-payments.
Unit 5: On-line Business Transactions:
Meaning, purpose, advantages and disadvantages of transacting online, E-commerce
applications in various industries like {banking, insurance, payment of utility bills,
online marketing, e-tailing (popularity, benefits, problems and features), online
services (financial, travel and career), auctions, online portal, online learning,
publishing and entertainment} Online shopping (amazon, snapdeal, alibaba, flipkart,
etc.)
Unit 6: Website designing
Introduction to HTML; tags and attributes: Text Formatting, Fonts, Hypertext Links, Tables,
Images, Lists, Forms, Frames, Cascading Style Sheets.

RECOMMENDED BOOKS
1. Kenneth C. Laudon and Carlo Guercio Traver, E-
Commerce, Pearson Education.
2. Whiteley, E-commerce: Strategy, Technology and
Applications, McGraw Hill Education
3. Bharat Bhaskar, Electronic Commerce: Framework,
TEXT BOOK
Technology and Application, 4th Ed., McGraw Hill
Education
4. PT Joseph, E-Commerce: An Indian Perspective, PHI
Learning 5. KK Bajaj and Debjani Nag, E-commerce,
McGraw Hill Education
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

1. TN Chhabra, E-Commerce, Dhanpat Rai & Co.

2. Sushila Madan, E-Commerce, Taxmann
REFERENCE
3. TN Chhabra, Hem Chand Jain, and Aruna Jain, An
Introduction to HTML, Dhanpat Rai & Co.

METHODS OF TEACHING AND STUDENT LEARNING

The subject is delivered through lectures, on-line support, text book / course material reading and
practical exercises. Some videos will be shown to demonstrate certain concepts and research areas
will be discussed. Resource material is provided with the help of PDM Educational Directory
Services (PEDS).

ASSESSMENT METHODOLOGIES:
This subject will be evaluated for a total of 100 marks for theory .
Theory:

Assessment # Type Of Assessment Per Semester Maximum Mark

1. Class Test 4 5

2. Sessional Test 2 30
3. Group Discussion 4 5
4. End Semester Exam 1 60

MAPPING OF ASSESSMENT METHODS AGAINST THE LEARNING OUTCOMES

Theory:
Assessments 1 2 3 4 5 6
Class Test x x
Quiz x x
Assignment x x x

MAPPING OF COURSE LEARNING OUTCOMES

Program Outcomes a b c d e f g h i j k l m n o
Course Learning
1 3 2, 3
Outcomes
 PDM UNIVERSITY
Faculty of Commerce and Management Studies
B.Com(General)

EVALUATION
At the end of semester, Subject teacher will submit an evaluation report. The purpose of this report
is to identify aspects that will be highlighted by students and faculty’s feedback for the subject
with respect to its strengths as well as those areas which could be improved. The review report
contains the following:
• Approved refinement decisions due for implementation,
• Actions taken based on previous subject review,
• Problems encountered in the subject delivery,
• Suggested remedies / corrective measures, and
• Report discussed and analysed, actions taken as a result of this process and are
communicated to the main stakeholder