Category III

Commerce Courses for Undergraduate Programme of study with discipline as

one of the Core Disciplines
(B.A. Programmes with Commerce (Entrepreneurship and Small Business) as
non-Major or Minor discipline)

CREDIT DISTRIBUTION, ELIGIBILITY AND PRE-REQUISITES OF THE COURSE

Course title Credits Credit distribution of the Eligibility Pre-

& Code course criteria requisite
Lecture Tutorial Practical/ of the
Practice course
(if any)
Business 4 3 1 0 PASS IN NIL
Organisation XII
BAC:DSC-1.1
(Major)
Fundamentals 4 3 1 0 PASS IN NIL
of Business XII
organisation
for
Entrepreneurs
(Major/ Minor)
BAC:
Discipline
(ESB): 1

DISCIPLINE SPECIFIC CORE COURSE (DSC-1): BUSINESS ORGANISATION (Major)

Learning Objectives

The course aims to familiarize the students with the forms of business organisation
and contemporary issues.

Learning outcomes

The Learning Outcomes of this course are as follows:

1. analyse the dynamics of business organisations
2. describe the various forms of business organisations
3. examine varied perspectives related to the business environment and
entrepreneurship.
4. evaluate the change in the working pattern of modern organisations.
5. explore contemporary issues in business organizations.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1:Introduction 15 √ √
Unit 2: Business Enterprises 25 √ √
Unit 3: Business Environment 20 √ √
Unit 4: Entrepreneurship: Founding the 25 √ √
Business
Unit 5: Contemporary Issues of 15 √ √
Business Organisations

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

SYLLABUS OF DSC-1

Unit 1: Introduction
Business – Concept, nature and scope, business as a system, business objectives,
business and environment interface, distinction between business, commerce and
trade, Business ethics, social responsibilities of Business

Unit 2: Business Enterprises

Forms of Business Organisation: Sole Proprietorship, Partnership firm, Joint Stock
Company, One Person Company, Cooperative society; Limited Liability Partnership;
Multinational Corporations; Choice of Form of Organisation; Business Combination:
Need and Objectives, Forms: Mergers, Takeovers and Acquisitions

Unit 3: Business Environment

Meaning and significance of Business environment, Internal and external
environment, Dimensions of Business Environment; Uncertainty and business;
Environmental Analysis and Diagnosis, Environment scanning techniques: SWOT
and ETOP

Unit 4: Entrepreneurship: Founding the Business

Entrepreneur- Entrepreneurship- Enterprise; entrepreneurial ideas and opportunities
in the contemporary business environment; Process of entrepreneurship; Forms of
entrepreneurship; Skill India, Startup India, Make in India, Glocalisation.

Unit 5: Contemporary Issues of Business Organisations

Emerging Issues and Challenges; Innovation in Organisational Design; Learning
Organisations, Workforce Diversity, Franchising, Outsourcing, and E-commerce;
Government and business interface; Sustainability; Digitalisation and Technological
innovations

Practical Exercises:
The learners are required to
1. complete the exercise wherein they are given different situations and scenarios
to start their own business (in terms of capital, liability, the scale of operations,
etc.) and are asked to select the most suitable form of business and justify the
same highlighting the advantages and disadvantages of their choice.
2. identify various elements affecting the business environment and conduct a
SWOT analysis for the company identified.
 3. visit different enterprises and present a report on business models followed by
them through a comparative analysis.
4. record and report their observations regarding the Emerging Issues and
Challenges of Business Organisations
5. identify changes in the working pattern of modern organisations.
Suggested Readings:
● Basu, C. (2017). Business Organisation and Management. McGraw Hill
Education.
● Chhabra, T. N. (2020). Business Organisation and Management. Sun India
Publications. New Delhi.
● Drucker, P. F. (1954). The Practice of Management. Newyork: Harper & Row.
● Kaul, V. K. (2012). Business Organisation Management. Pearson Education.
● Koontz, H., & Weihrich, H. (2012). Essentials of Management: An
International and Leadership Perspective. Paperback.
● Laasch, O. (2022), Principles of Management, 2e, Sage Textbook
● Singh, B. P., & Singh, A. K. (2002). Essentials of Management. New Delhi.
Excel Books Pvt. Ltd.

Note: Suggested readings will be updated by the Department of Commerce

and uploaded on Department’s website.

Note: Examination scheme and mode shall be as prescribed by the

Examination Branch, University of Delhi, from time to time.
 DISCIPINE CORE: FUNDAMENTALS OF BUSINESS ORGANISATION FOR
ENTREPRENEURS (Major/ Minor)

Learning Objectives

The purpose of this course is to facilitate awareness about the nature of the
business activity, ownership types and the dynamic environment in which the
business operates.
Learning outcomes

The Learning Outcomes of this course are as follows:

1. summarize the relationship between business and the environment.

2. analyze the environmental factors affecting business with special reference to
SWOT analysis.
3. interpret various forms of business organisations.
4. analyze the principles of business management.
Course Contents: Unit Unit-wise C&K* A&A*
weightage
of marks
(in %)
Unit 1: Introduction 25 √ √
Unit 2: The Environment of
25 √ √
Business
Unit 3: Forms of Business
25 √ √
Organisations
Unit 4: Principles of Business
25 √ √
Management

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit I: Introduction
Concept of business, industry & commerce and their interrelationship in today‘s
environment; MSME- definitions; Profile of activities; Role of MSMEs in Indian
economy (national and state- level)

Unit II: Organizational Structures

Line organization, staff organization, functional organization, product
organization, project organization, matrix organization, network organization,
team-based organizational structure; Difference between Hierarchical and flat
structure.
 Unit III: Establishing different forms of business organization
Legal aspects of establishing – sole proprietorship, partnership, limited liability
partnership, private limited company, public limited company, cooperatives &
self-help groups, HUF and family business; Different reporting requirements of
above forms of business.

Unit IV: Principles of Business Management

Evolution of management; Principles of management - concept, nature and
significance; Fayol‘s principles of management; Taylor‘s scientific management-
principles and techniques; Role of management in our lives; Functional areas of
management – an overview

Practical Exercise:

The learners are required to:

1. Compare various kinds of business organisations and justify how suitable
they are to achieve sustainability.
2. Chose five businesses and make their SWOT analysis.
3. Visit the business houses following different forms of business
organisations and make a comparative analysis on their organisational
structure.
4. After visiting the business organisations, make a report on the extent of
following of business management principles.

Suggested Readings:
 Basu, C. (2017). Business Organisation and Management. McGraw Hill
Education.
 Burton, G., & Thakur, M. (1998). Management Today: Principles and Practice.
New Delhi. Tata McGraw Hill.
 Gupta, C. B. (2011). Modern Business Organisation. New Delhi. Mayur
Paperbacks.
 Kaul, V. K. (2012). Business Organisation Management. Pearson Education.
 Koontz, H., & Weihrich, H. (2012). Essentials of Management: An
International and Leadership Perspective. Paperback.
 Singh, B. P., & Singh, A. K. (2003). Essentials of Management. New Delhi.
Excel Books Pvt. Ltd.

Additional Resources
 Buskirk, R. H., et al. (1972). Concepts of Business: An Introduction to
Business System. New York. Dryden Press.
 Griffin, R. W. (2009). Management Principles and Application. Cengage
Learning.
 Griffin, R. W., Phillips, J. M., & Gully, S. M. (2019). Organisational Behavior:
Managing People and Organisations. Biztantra publishers.

Note: Suggested readings will be updated by the Department of Commerce

and uploaded on Department’s website.
B.A. Programmes with Commerce (Accounting and Finance) as non-Major or
Minor discipline

CREDIT DISTRIBUTION, ELIGIBILITY AND PRE-REQUISITES OF THE COURSE

Course title Credits Credit distribution of the Eligibility Pre-

& Code course criteria requisite
Lecture Tutorial Practical/ of the
Practice course
(if any)
Business 4 3 1 0 PASS IN NIL
Organisation XII
BAC:DSC-1.1
(Major)
Fundamentals 4 3 1 0 PASS IN NIL
of Financial XII
management
(Major/ Minor)
BAC:
Discipline
(A&F): 1
ENTREPRENEURSENTR

DISCIPINE CORE: FUNDAMENTALS OF FINANCIAL MANAGEMENT (Major/ Minor)

Learning Objectives

To familiarize the students with the principles and practices of financial management.

Learning outcomes

The Learning Outcomes of this course are as follows:

1. explain the financial environment within which the organization must operate
2. analyze the finances of individual corporations both in terms of their
performance and capital budgeting
3. relate the importance of cost of capital within the context of financial decision
making
4. access financial information from a wide variety of sources and use this
information
5. estimate working capital requirement in a firm along with an understanding of
cash management.
Course Contents:
Units Unit-wise C&K* A&A**
weightage of
marks (in %)
Unit 1: Financial Management: An 15 √ √
Overview
Unit 2: Time Value of Money 15 √ √
Unit 3: Investment Decisions 35 √ √
Unit 4: Cost of Capital & Financing 20 √ √
Decisions
Unit 5: Dividend Decisions 15 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Financial Management: An Overview

Meaning, Importance, and Scope of Financial Management. Traditional and Modern
Approach, Objectives and Functions of Financial Management, An Overview of
Finance and Others Discipline, Role of Finance Manager, Agency Problem.

Unit 2: Time Value of Money

Time Value of Money- Concept and Rationale, Valuation Techniques- Discounting
and Compounding. Practical Applications of Time Value of Money, Concept of Risk
and Return.

Unit 3: Investment Decisions

(a) Capital Budgeting Decisions- Capital Budgeting Process, Cash flow
estimation. Techniques of Capital Budgeting- Payback Period, Accounting
Rate of Return, Net Present Value, Internal Rate of Return and Profitability
Index.
(b) Working Capital Decisions - Concept of Working Capital, Operating & Cash
Cycles, Risk-return Trade-off, Sources of short-term Finance, Working Capital
Estimation.
Unit 4: Cost of Capital & Financing Decisions
Sources of Long-Term Financing, Components of Cost of Capital, Method for
Calculating Cost of Equity, Cost of Retained Earnings, Cost of Debt, Cost of
Preference Capital and Weighted Average Cost of Capital. Operating and
Financial Leverage. An Overview of Theories of Capital Structure, Determinants
of Capital Structure.

Unit 5: Dividend Decisions

Introduction, Theories of Dividend – Irrelevance and Relevance, Types of
Dividend Policies and Determinants of Dividend policy. Bonus Share (Stock
Dividend) and Stock (Share) Splits.

Practical Exercises:

The learners are required to:

 1. analyse and interpret case studies on capital budgeting, financial structure
and working capital of a company based on annual reports and other
information.
2. determine the operating cycle of the manufacturing company.
3. use excel for evaluating various financing decisions.
4. determine the capital structure of various companies from their annual
reports.
5. determine the working capital of various companies from their annual reports.

Suggested Readings:
● Kothari, R. (2016). Financial Management: A Contemporary Approach. Sage
Publications Pvt. Ltd. New Delhi.
● Pandey, I.M. (2011). Essentials of Financial Management. Vikas Publications.
New Delhi
● Rustagi, R. P. (2019). Basic Financial Management Sultan Chand, New Delhi
● Sharma, S. K., & Sareen, R. (2018). Fundamentals of Financial Management
Sultan Chand & Sons (P) Ltd. New Delhi.
● Singh, J. K. (2016). Basic Financial Management: Theory and Practice.
Galgotia Publishing House New Delhi
● Singh, P. (2011). Financial Management. Ane Books Pvt. Ltd. New Delhi
● Singh, S., & Kaur, R. (2020). Basic Financial Management. Kitab Mahal. New
Delhi
● Tulsian, P.C., & Tulsian, B. (2010). Financial Management. S.Chand. New
Delhi.
Additional Readings:
● Chandra, P. (2011). Financial Management: Theory and Practice. Tata
McGraw Hills, New Delhi.
● Horne, J. C. V., & Wachowicz, J. M. (2010). Fundamentals of Financial
Management. Pearson Education
● Khan, M. Y., & Jain, P. K. (2007). Financial Management: Text and Problems.
Tata McGraw Hills, New Delhi.
Assessment Method:
(1) There shall be 3 credit hours for lectures + one credit hour for tutorials (per
group).
(2) The theory exam shall carry 100 marks (including an Internal Assessment of 25
Marks). The theory exam will be for 3 hours.

Note: Suggested readings will be updated by the Department of Commerce

and uploaded on Department’s website.
 B.A. Programmes with Commerce (BANKING AND INSURANCE) as non-Major
or Minor discipline

CREDIT DISTRIBUTION, ELIGIBILITY AND PRE-REQUISITES OF THE COURSE

Course title & Credits Credit distribution of the Eligibility Pre-

Code course criteria requisite of
Lecture Tutorial Practical/ the course
Practice (if any)
Business 4 3 1 0 PASS IN NIL
Organisation XII
BAC:DSC-1.1
Introduction 4 3 1 0 PASS IN NIL
to Insurance XII

BAC: Discipline
(B&I):1
ENTREPRENEURENTR

DISCIPINE CORE: INTRODUCTION TO INSURANCE (Major/ Minor)

Learning Objectives

The course aims to familiarise the students with different aspects of insurance to develop
an understanding of the basic concepts, nature and principles of insurance.
Learning outcomes

The Learning Outcomes of this course are as follows:

1. Describe the basic concept of Insurance;
2. Analyse the different Principles of Insurance;
3. Interpret the nature of the Insurance Contract;
4. Summarise the various types of documentation processes related to
Insurance;
5. Describe the Emerging Trends in Insurance Industry
Course Contents:
Unit-wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction to Insurance 20 √ √
Unit 2: Principles of Insurance 20 √ √
Unit 3: Nature of Insurance Contract 20 √ √
Unit 4: Documentations 20 √ √
Unit 5: Emerging Trends in 20 √ √
Insurance Industry
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Insurance

Insurance – Growth, Origin and History of Insurance, Purpose and Need, Meaning
and Definition of Insurance, Characteristics of Insurance, Benefits of insurance,
Functions of Insurance.
Unit II: Principles of Insurance
Principle of Utmost good faith (Uberrimae Fidei), Principle of Indemnity, Principle of
Contribution, Principle of Mitigation of Loss, Principle of Subrogation, Principle of
Proximate Cause, Principle of Insurable Interest.

Unit III: Nature of Insurance Contract

Salient features of a contract of insurance under Section 10 of Indian Contract Act
1872, Types of insurance contract – Personal, Property, Liability, and Guarantee
Insurance, Insurance contract vs Wagering agreement, Assurance vs Insurance,
Gambling vs Insurance.

Unit IV: Documentation and Claim Settlement

Proposal Forms, Policy Bonus, Cover Note, Certificate of Insurance, Nomination and
assignment comparison. Claim settlement procedure - Death claim and Maturity
claim, documents required for claim settlement.

Unit V Emerging Trends in Insurance Industry

Reforms in Indian Insurance Sector, Malhotra Committee, Liberation and
Globalisation of Insurance Sector: Future Trends, Opportunities ahead, Macro
Insurance, Major Players in Indian Insurance Industry, Bancassurance

Practical Exercises:
The learners are required to:
1. Organise various group discussions and case studies related to basic aspects
of insurance.
2. Disseminate the experiences and apply the knowledge among peer groups,
friends and relatives about the principles of insurance.
3. Conduct a small survey in their locality about different dimensions of an
insurance contract.
4. Analyse and interpret the various aspects of Documentation and Claim
Settlement.
5. Examine the Emerging Trends in Insurance Industry through Case Studies.
Suggested Readings:
 ● Chaturvedi, D. D., & Mittal, A. (2021). Banking and Insurance, Scholar Tech
Press, New Delhi.
● Kumar, S. (2019). Fundamentals of Insurance & Risk Management, JSR
Publications, New Delhi.
● Sethi, J., & Bhatia, N. (2012). Elements of Banking and Insurance, PHI
learning Pvt. Ltd., New Delhi.

Additional Readings:
● Banking and Insurance- Law & Practice, The Institute of Company
Secretaries of India, New Delhi
● Imam, A. (2011). Principles and Practice of Life Insurance in India. Anmol
Publications Pvt. Ltd., New Delhi
● Loomba, J. (2014). Risk Management and Insurance Planning. PHI Learning
Private Limited, New Delhi.
● Singh, I., & Katyal, R. (2014). Insurance Principles and Practice. Kalyani
Publishers, New Delhi
Note: Latest edition of the readings should be used.
 B.A. Programmes with Commerce (ADVERTISING, SALES PROMOTION A
SALES MANAGEMENT) as non-Major or Minor discipline

CREDIT DISTRIBUTION, ELIGIBILITY AND PRE-REQUISITES OF THE COURSE

Course title & Credits Credit distribution of the Eligibility Pre-

Code course criteria requisite of
Lecture Tutorial Practical/ the course
Practice (if any)
Business 4 3 1 0 PASS IN NIL
Organisation XII
BAC:DSC-1.1
Principles of 4 3 1 0 PASS IN NIL
Management XII
BAC: Discipline
(ASPSM)- 1
ENTREPRENEURENTR

DISCIPINE CORE: PRINCIPLES OF MANAGEMENT (Major/ Minor)

Learning Objectives

The objective of this course is to provide basic knowledge of concepts, principles,

tools and techniques of marketing and to provide knowledge about various
developments in marketing.

Learning outcomes

The Learning Outcomes of this course are as follows:

1. develop an understanding of basic concepts of marketing, marketing

philosophies and environmental conditions affecting the marketing
decisions of a firm.
2. explain the dynamics of consumer behaviour and the process of market
selection through STP stages.
3. analyze the process of value creation through marketing decisions
involving product development.
4. identify and analyze the marketing decisions involving product pricing
and its distribution.
5. explore the marketing decisions involving product promotion and also
equip them with the knowledge of various developments in the
marketing area that may govern the marketing decisions of a firm.
Course Contents:
Unit Unit Wise C&K* A & A**
Weightage
of Marks (in
%)
Unit I: Introduction to Marketing 20 √ √
and Marketing Environment
Unit 2: Consumer Behaviour and 20 √ √
Market Selection
Unit 3: Product Decisions and 20 √ √
New Product Development

Unit 4: Pricing Decisions and 20 √ √

Distribution Decisions
Unit 5: Promotion Decisions and 20 √ √
Developments in Marketing

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction to Marketing

Meaning, Scope and Importance; Marketing Philosophies; Marketing Mix for goods
and services
Marketing Environment
Need for studying marketing environment; Micro environmental factors-
company, suppliers, marketing intermediaries, customers, competitors, publics;
Macro environmental factors – demographic, economic, natural, technological,
politico-legal and socio-cultural.
Unit 2: Consumer Behaviour
Need for studying consumer behaviour; Stages in Consumer buying decision
process; Factors influencing consumer buying decisions.
Market Selection
Market Segmentation: Concept and Bases. Market Targeting, Product
Positioning – concept and bases.

Unit 3: Product Decisions

Concept and classification; Levels of Product. Product- mix; Branding- concept,
types, significance, qualities of the good brand name; Packaging and Labeling-types
and functions; Product support service; Product life cycle.

Unit 4: Pricing Decisions

Objectives, Factors affecting the price of a product; Skimming and Penetration
pricing.
Distribution Decisions
Channels of distribution- types and functions; Distribution logistics decisions.
Unit V: Promotion Decisions
Communication process; Importance of Promotion. Promotion mix tools: Distinctive
characteristics of advertising, personal selling, sales promotion, public relations, and
direct marketing.
Developments in Marketing
Sustainable Marketing, Rural marketing, Social marketing, Digital marketing –
an overview.

Practical Exercises:
The learners are required to:
1. Submit a report on the marketing mix of a good and/or service of your choice.
2. Examine the stages of the buyer decision process in a recent purchase done
by you and detail your experiences in each stage. What could the seller have
done to make your buying experience better?
3. Select any five consumer products of your choice and examine their current
stage in the product life cycle.
4. Draft a report on the promotion mix strategy for any five products of your
choice.
5. Identify 5 real-life products each that have been using penetration pricing and
market-skimming pricing.
6. Identify 10 social marketing initiatives that can be currently observed in the
environment.
7. Identify 20 brand names of real-life products of your choice and justify why
they are good brand names.

Suggested Readings
● Etzel, M. J., Walker, B. J., Stanton, W. J., & Pandit, A. (2010). Marketing
(14th ed.). Mc Graw Hill.
● Grewal, D., & Levy, M. (2022). Marketing (8th ed.). McGraw-Hill
Education.
● Kapoor, N. (2021) Principles of Marketing, Prentice Hall of India.
● Kotler, P., Keller, K L., & Chernev, A. (2022). Marketing Management
(16th Edition). Pearson Education.
● Kotler, P., Armstrong, G. & Agnihotri, P. (2018). Principles of Marketing
(17th Edition), Pearson Education. Indian edition.
● Sharma, K., & Swati Aggarwal. (2021). Principles of Marketing.
Taxmann Publications.

Note: Suggested readings will be updated by the Department of Commerce

and uploaded on Department’s website.
 B.A. Programmes with Commerce (HUMAN RESOURCE MANAGEMENT) as
non-Major or Minor discipline

CREDIT DISTRIBUTION, ELIGIBILITY AND PRE-REQUISITES OF THE COURSE

Course title & Credits Credit distribution of the Eligibility Pre-

Code course criteria requisite of
Lecture Tutorial Practical/ the course
Practice (if any)
Business 4 3 1 0 PASS IN NIL
Organisation XII
BAC:DSC-1.1
Human 4 3 1 0 PASS IN NIL
Resource XII
Management
BAC: Discipline
(HRM)- 1
ENTREPRENEURENTR

DISCIPINE CORE: HUMAN RESOURCE MANAGEMENT (Major/ Minor)

Learning Objectives

The course aims to acquaint the students with the importance, techniques, and
principles of human resources in the workplace.

Learning outcomes

The Learning Outcomes of this course are as follows:

1. explicate the importance of human resource management.

2. analyze the concept and sources of the recruitment and selection process.
3. design performance appraisal techniques.
4. devise effective compensation schemes that enhance employee satisfaction
and promote retention.
5. cater to the dynamics of the business environment.

Course Contents:
Unit-wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1:Introduction to Human 20 √ √
Resource Management

Unit 2:Acquisition of Human 20 √ √

Resources
Unit 3:Training and Development 20 √ √
Unit 4:Compensation and 20 √ √
Maintenance
Unit 5:Performance Appraisal 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction to Human Resource Management

Basic concepts and significance of HRM, Role and Functions of an HR
manager. Emerging issues in human resource management: Workplace
diversity, employee empowerment, downsizing, VRS, work-life balance, and
work from home.

Unit 2: Acquisition of Human Resources

Job analysis, concept and sources of recruitment, selection, placement,
induction and socialization.

Unit 3: Training and Development

Concept and importance; Role-specific and competency-based training; Training
methods - Apprenticeship, understudy, job rotation, vestibule training,
Development methods - case study, role-playing, sensitivity training, In-basket,
management games, conferences and seminars, coaching and mentoring,
management development programs; Training process outsourcing.

Unit 4: Compensation and Maintenance

Compensation- concept administration and methods - time and piece wage
system; Fringe benefits; Employee stock option, pay band compensation
system; Maintenance- concept and rationale of employee health, safety, welfare
and social security (excluding legal provisions); Grievance handling procedure.

Unit 5: Performance Appraisal

Performance appraisal system - nature and objectives; methods of performance
appraisal - ranking, graphic rating scale, checklist, management by objectives,
360-degree appraisal; HRIS ( Human Resources Information System) - concept,
functioning and application of computerized HRIS.

Practical Exercises:
The learners are required to:
1. design a human resource plan.
2. conduct orientation cum induction programme.
3. hold mock counselling sessions.
4. design team building activities.
5. devise incentive plans for a diverse workforce.
Suggested Readings:

● Aswathappa, K., & Dash, S (2021). Human Resource Management-Text and

cases, Ninth Edition, Tata McGraw-Hill.
● Chhabra, T. N., & Chhabra M. (2020). Essentials of Human Resource
Management, Sun India Publications.
● Decenzo, D.A., & Robbins, S. P. (2009). Fundamental of Human Resource
Management. New Jersey; Wiley.
 ● Dessler G, & Varrkey B. (2020). Human Resource Management, Sixteenth
Edition By Pearson Paperback.
● Gupta, C. B. (2018). Human Resource Management. Delhi: Sultan Chand &
Sons.
● Prasad, L. M. (2018). Human Resource Management, Delhi: Sultan Chand &
Sons
● Rao, V. S. P. (2020). Human Resource Management. Delhi: Second
edition,Taxmann.

Note: Suggested readings will be updated by the Department of Commerce

and uploaded on Department’s website..
 B.A. Programmes with Commerce (COMMERCIAL LAWS AND CORPORATE
GOVERNANCE) as non-Major or Minor discipline

CREDIT DISTRIBUTION, ELIGIBILITY AND PRE-REQUISITES OF THE COURSE

Course title & Credits Credit distribution of the Eligibility Pre-

Code course criteria requisite of
Lecture Tutorial Practical/ the course
Practice (if any)
Business 4 3 1 0 PASS IN NIL
Organisation XII
BAC:DSC-1.1
Limited 4 3 1 0 PASS IN NIL
Liability XII
Partnership:
Law and
Practice BAC:
Discipline
(CLCG)- 1
ENTREPRENEURENTR

DISCIPINE CORE: Limited Liability Partnership: Law and Practice (Major/ Minor)

Learning Objectives

The course aims to impart knowledge of provisions of law and corresponding rules
related to Limited Liability Partnership. Case studies and problems involving issues
in LLP are required to be discussed.

Learning outcomes

The Learning Outcomes of this course are as follows:

1. explain the benefits available to partners in carrying out business in the LLP
form of business
2. describe the process and effect of registration of LLP
3. explain the relationship of partners inter se and the relationship of partners
with LLP
4. comprehend various provisions related to contribution and financial
disclosures
5. enumerate the process of conversion of existing business entities into LLP

Course Contents:
Unit-wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Nature of Limited Liability 20 √ √
Partnership
Unit 2: Incorporation of LLP 25 √ √
Unit 3: Partners, their relations and 20 √ √
liabilities
Unit 4: Contribution and Financial 15 √ √
Disclosures
Unit 5: Conversion into LLP, Winding up 20 √ √
and Dissolution
Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Nature of Limited Liability Partnership

Introduction to LLP, administrative mechanism, salient features, small LLP, the
difference between LLP and partnership firm, the difference between LLP and
company.

Unit 2: Incorporation of LLP

Incorporation by registration, incorporation document, LLP agreement, online
registration of LLP, the effect of registration, name of LLP and change therein,
rectification of name, registered office and change therein.

Unit 3: Partners, their relations and liabilities

Eligibility to be a partner, eligibility to be a designated partner, relationship of
partners, cessation of the partnership interest, registration of changes in partners,
extent of liability of LLP, extent of liability of partner, whistleblowing.

Unit 4: Contribution and Financial Disclosures

Form of contribution, obligation to contribute, maintenance of books of accounts,
other records and audit, statement of accounts and solvency, and annual return.

Unit 5: Conversion into LLP, Winding up and Dissolution

Process of conversion of a firm, a private company, unlisted public company into
LLP, winding up and dissolution, winding up by the tribunal

Practical Exercises:
The learners are required to:
1) prepare a list of factors which make LLP a hybrid form of organization
2) (a) check availability of name using 'check LLP name service' on the MCA portal.
3) examine the FiLLiP web form from notification on the MCA portal and enlist the
mandatory fields.
4) explore the significance of designated partner identification number (DPIN) and
examine various fields in relevant forms.
5) enlist mandatory fields related to accounts and solvency from form ‘Statement of
Account and Solvency and Charge filing’ accessed from notification on MCA
portal
6) collect data related to conversion from latest monthly information bulletin
available on MCA portal.
Suggested Readings:
● Jain, D. K., & Jain, I. (2021). Law & Procedure of Limited Liability Partnership.
Bharat Law House Pvt Ltd.
● Kuchhal, M. C. (2018). Business Laws. New Delhi. Vikas Publishing House.
 ● Sharma, J. P., & Kanojia, S. (2019). Business Laws. New Delhi. Bharat Law
House Pvt. Ltd.
● Singh, A. (2008). The Principles of Mercantile Law. Lucknow. Eastern Book
Company.
● Tulsian, P. C., & Tulsian, B. (2017). Business Law. New Delhi. Tata McGraw
Hill.

Additional Readings
• Maheshwari, S.K., & Maheshwari, S. N. (2014). Business Law. Himalaya
Publication House-New Delhi.

Note: Suggested readings will be updated by the Department of Commerce

and uploaded on Department’s website.
 B.A. Programmes with Commerce (TAX PROCEDURES & PRACTICES) as non-
Major or Minor discipline

CREDIT DISTRIBUTION, ELIGIBILITY AND PRE-REQUISITES OF THE COURSE

Course title & Credits Credit distribution of the Eligibility Pre-

Code course criteria requisite of
Lecture Tutorial Practical/ the course
Practice (if any)
Business 4 3 1 0 PASS IN NIL
Organisation XII
BAC:DSC-1.1
Income Tax 4 3 1 0 PASS IN NIL
Law and XII
Practice BAC:
Discipline
(TPP)- 1
ENTREPRENEURENTR

DISCIPINE CORE: INCOME TAX LAW AND PRACTICE (Major/ Minor)

Learning Objectives

This paper aims to provide comprehensive knowledge of various heads of income

and focuses on the computation of the total income and tax liability of an individual
as per the Income Tax Act 1961.

Learning outcomes

The Learning Outcomes of this course are as follows:

1. explain the basic concepts, residential status of the assessee and incidence
of tax.
2. develop an understanding of the nuances of the salaries, various allowances
and perquisites available under the head income from Salaries.
3. develop an understanding of the concept of self-occupied and let out property
under the head income from house property.
4. compute the income under the head profits and gains of business or
profession and capital gains.
5. compute incomes covered under the head income from other sources.
6. explore the concept of including the income of other persons in the
assessee’s income.
7. compute the total tax liability of an individual after allowing for permissible
deductions and exemptions.

Course Contents:
Unit-wise weightage
C&K* A&A**
Unit of marks (in %)
Unit 1: Basic concepts and
20 √ √
Residential Status
Unit 2: Income under the head
Salaries and House Property 40 √ √

Unit 3: Income under the head

Profits and Gains of Business or
10 √ √
Profession

Unit 4: Income under the head of

Capital Gains and Other Sources 15 √ √

Unit 5: Computation of Total

Income and Tax Liability of an
15 √ √
Individual

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Basic concepts and Residential Status

Basic concepts: person, assessee, income, previous year, assessment year and
PAN; structure to compute tax liability; residential status and tax incidence.

Unit 2: Income under the head Salaries and House Property

Computation of income under the head salaries including various allowances and
perquisites, computation of income of self-occupied and let out property; unrealised
rent.

Unit 3: Income under the head Profits and Gains of Business or Profession
Computation of income from business or profession, expenses specified and
disallowed while computing such incomes.

Unit 4: Income under the head of Capital Gains and Other Sources
Meaning of capital assets, long term and short term capital gains; computation of
capital gains.
Computation of taxable income from other sources;

Unit 5: Computation of Total Income and Tax Liability of an Individual

Clubbing of income; set off and carry forward of losses, permissible deductions
under section 80C to 80U; computation of taxable income and tax liability of an
individual.

Practical Exercises:
The learners are required to:
1. identify and educate the individuals not having PAN Card and help them
understand the crucial relevance of holding a PAN Card. Help them in filling
out the online application for the PAN Card and prepare the summarised
report for the same.
 2. identify the relevance of various allowances and deductions in the present
context and give a presentation for the same.
3. identify and evaluate the tax liability of some individuals having income under
different heads of income and present a case of the deductions and
exemptions availed by each assessee.
4. go through the e-filing website of the Government of India.

Suggested Readings:
● Ahuja, G., & Gupta, R. (2022). Simplified Approach to Income Tax. Flair
Publications Pvt. Ltd., Delhi.
● Mittal, N. (2019). Concept Building Approach to Income Tax Law & Practice.
Cengage Learning India Pvt. Ltd., Delhi.
● Singhania, V. K., & Singhania, M. (2022). Student’s Guide to Income Tax.
Taxmann Publications Pvt. Ltd., Delhi.

Additional Resources:
● Income tax Act 1961
● www.incometaxindia.gov.in

Note: Suggested readings will be updated by the Department of Commerce

and uploaded on Department’s website..
 B.A. Programmes with Commerce (MODERN OFFICE MANAGEMENT) as non-
Major or Minor discipline

CREDIT DISTRIBUTION, ELIGIBILITY AND PRE-REQUISITES OF THE COURSE

Course title & Credits Credit distribution of the Eligibility Pre-

Code course criteria requisite
Lecture Tutorial Practical/ of the
Practice course
(if any)
Business 4 3 1 0 PASS IN NIL
Organisation XII
BAC:DSC-1.1
Business 4 3 1 0 PASS IN NIL
Communication XII
BAC: Discipline
(MOM)- 1
ENTREPRENEURENTR

DISCIPINE CORE: Business Communication (Major/ Minor)

Learning Objectives

The course aims to prepare the Executive Secretary with proper knowledge of
different types of communication and correspondence, presentation skill along with
effective reports. This paper intends to acquaint the learners with communication
theory and provide them ample exercise in communication through business
correspondence.
.
Learning outcomes

The Learning Outcomes of this course are as follows:

1. summarise the different concepts of Business Communication.
2. interpret the vocabulary to be used in business.
3. demonstrate the different types of Correspondence or letter writing
skills.
4. describe the different approaches to report writing.
5. demonstrate the Business presentation.

Course Contents:
Unit-wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction 25 √ √
Unit 2: Communication Technology 15 √ √
Unit 3: Modern Office 30 √ √
Correspondence
Unit 4: Report Writing 20 √ √
Unit 5: Oral/Visual Presentation 10 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit I: Introduction
Meaning, process, characteristics, objectives, importance, methods/types of
communication: based on relationship (internal & external); based on expressions
(verbal & Non-verbal) and the basis of flow (downward, upward, horizontal and
diagonal/crosswise), Persuasive Communication, 7Cs of Communication, Barriers to
Effective Communication and tips to overcome the barriers.

Unit II: Communication and Technology

Communication through modern technology – different apps, virtual and online video
conferences - Google Meet, Zoom, Microsoft team etc., netiquettes.

Unit III: Modern Business Correspondence

Internal: Formal & Informal Correspondence -- Memorandum, Office Order, Circular,
Meeting, Notice, Agenda & Minutes.External: Formal Correspondence- Routine
letters (enquiry, quotation, orders and acceptance, release of payment), Sales
Letters (a proposal, promotional, follow-up, mailshots), Agency Letters (status
enquiries, seeking finance), Problem letters (complaint, collection/dunning,
concession). Personnel: Job Application letter, Preparing the Resume, CV and
Portfolio. E-Correspondence: Emails, Blogs, Chat Rooms, Discussion Forums,
Social Networking, Online news releases, and Company newsletters.

Unit IV: Report Writing

Meaning, Types of Business Reports, characteristics, importance, the structure of a
report, Organization of Report –Long reports & Short reports (letter form,
memorandum form, minutes form).

Unit V: Oral/Visual Presentation

Importance, Characteristics, Presentation Plan, Visual Presentation –
diagram/flowchart.

Practical Exercises:
The learners are required to:
1) Practice learning the use of different types of communications conducting
their class meetings online/offline.
2) Learn the different rules of vocabulary to be used in Business
Communication.
3) Practice making the drafts of all types of letters for correspondence including
agenda, minutes etc.
4) Prepare at least one report as per your choice relating to any business/college
event.
5) Present diagram/piktochart/flowchart on any relevant topic of this paper in the
class.

Suggested Readings:
● Bhatia, R.C.(2018). Business Communication, New Delhi: Anne Books Pvt. Ltd.
● Gupta, C.B. (2019) Essential Business Communication, New Delhi: Cengage
Learning India Pvt. Ltd.
● Khanna, P. (2016). English Communication New Delhi: Vikas Publishing House
Pvt. Ltd.
● Lehman, C. M., D. D., & Sinha., M. (n.d.). Business Communication. Cengage
Learning India Pvt. Ltd.
● R. P., & Korlahalli, J. S. (2008). Essentials of Business Communication. New
Delhi: Sultan Chand & Sons.
● Taylor, S., & Chandra, V. (2005). Communication for Business. New Delhi:
Pearson Education Ltd.

Additional Readings:
https://www.youtube.com/embed/6IIh9trXgyQ (Source: epg pathshala)
https://www.youtube.com/embed/t-DzqqIaiM8 (Source: epg pathshala)

Note: Suggested readings will be updated by the Department of Com

merce and uploaded on Department’s website.