MATS UNIVERSITY

MATS SCHOOL OF BUSINESS STUDIES

Syllabus

For
(Three-Year Full-Time Degree Course)

B.COM (Honors) CBCS Program

(Choice Based Credit System)
(2023-2026)

(Semester Based Course)

(To be effective from Academic Year 2023-24)

MSBS-BOS-B.COM-2023-2026

B.COM (HONORS) PROGRAM 2023-26

The Syllabus book presents the broad objectives, structure, and contents of our
Three-Years Bachelors of Commerce (Honors) program. The Syllabus is
directional in scope and permits the much desirable flexibility to keep pace with
ever-growing body of knowledge, experiments and explorations in commerce
education with special emphasis towards the human side of enterprise.

2023-26 MATS University, Raipur

MSBS-BOS-B.COM-2023-2026

PROGRAM DESIGN AND REQUIREMENTS

Bachelor of Commerce (Honors) programme to its basket of contemporary and
progressive programmes. This program caters to commerce aspirants who are desirous
to start their career and can hone and build their professional competence on a higher
plateau with specialized knowledge in the field of Business and Commerce. The B. Com
(Honors) programme is intended to provide advanced knowledge in Commerce
specializations as against the functional/conventional specializations offered in the
B.Com. (Regular) programme. It aims to equip students with the knowledge and
competence in the field of business and commerce to pursue a professional career and/or
furthering higher education in the specified areas of specialization. The course will equip
you with the analytical, reasoning, communication and problem-solving skills to
effectively identify issues, source information and find efficient and practical solutions.
The course has been tailored in consultation with representatives from leading
organisations, ensuring you graduate with an industry-relevant degree. We recognise
the importance of continued learning throughout your career and the course is designed
to enhance your ability to understand new developments, pursue further studies and
become a leader in your field.

THE B.COM (HONORS) PROGRAM IS DESIGNED:

 To provide conceptual knowledge and application skills in the domain of
Commerce Studies.
 To provide knowledge and skills in almost all areas of business to be able to
meet expectations of business and to handle basic business tasks, thus equipping
a student to pursue careers in different sectors of Commerce, Trade and
Industry.
 To sharpen the student's analytical and decision-making skills.
 To provide a good foundation to the students who plan to pursue professional
courses like CA, CWA, CS, CFA and MBA
 To develop entrepreneurial abilities to become competent and competitive in order
to be assured of good careers and job placements.
MSBS-BOS-B.COM-2023-2026

PROGRAM OUTCOME:

PO1. This program could provide Industries, Banking Sectors, Insurance Companies,
Financing companies, Transport Agencies, warehousing etc., well trained professionals to
meet the requirements.
PO2. Students can independently start up their own business and make their own decisions at
personal & professional level of National & International Level.
PO3. The knowledge of different specializations in accounting, costing, banking and finance
with the practical exposure helps the students to stand in organization.
PO4. By goodness of the preparation, they can turn into a Manager, Accountant, Management
Accountant, Cost Accountant, Bank Manager, Auditor, Company Secretary, Teacher,
Professor, Stock Agents, Government employees and so on.
PO5. Students will prove themselves in different professional and competitive exams like C.A.,
C.S., CMA, State PSC, UPSC.
PO6. Students will gain thorough systematic and subject skills within various disciplines of
finance, marketing, auditing and taxation, accounting,
PO7. Students can also get the practical skills to work as accountant, audit assistant, tax
consultant, and computer operator. As well as other financial & marketing supporting
services.
MSBS-BOS-B.COM-2023-2026

EXAMINATION AND EVALUATION PATTERN

Candidates will be Continuously Evaluated/Assessed on the basis of their performance both
Internally and Externally. The Weight age of Internal Marks would be 30% and for external
70%. The External Marks will be evaluated on the basis of End-term Examination and Internal
Marks will be evaluated on the basis of Class Participation/Tests/Assignments/Presentations etc.
Candidates should mandatorily pass in both Internal & External Exams.

Admission criteria and eligibility:

The minimum qualification required to be eligible for admission is Higher Secondary or
intermediate (10+2) or any equivalent qualification from a recognized Board or University.

The method of selection:

a. Written Test
b. Group Discussion
c. Personal Interview

Assessment: Assessment of student’s performance will be based on:

1. Continuous Internal Assessment (CIA): This will be based on Class Tests, Assignments,
Attendance, Discipline, General Behavior, and participation in academic and
non-academic activities.

2. External Assessment (EA):

For Core Course :30 marks Internal & 70 marks External
For Project Work :70 Marks for Field Work and Project & 30 Marks for Viva-Voce.

CRITERIA FOR MARKS AND TEACHING HOURS FOR B.COM. (Hons)

Internal Assessment shall be as per existing norms
Marks shall be as follows:

• Mid Semester Examination - 15

• Class Tests - 05
• Attendance - 05
• Assignment - 05

Examinations:

A. Mid-term Examination: In each semester there will be a Mid-semester Examination which

is compulsory for all the students. Out of 30 internal marks, 70% weightage is given for Mid-
semester Examination.
MSBS-BOS-B.COM-2023-2026

B. Term End Examination:

A Board of Examiners constituted as per the provisions in the statutes of MATS University will
conduct term-end examinations.
Maximum marks for Core Courses will be 70.

Eligibility for Term-End examination.

Candidates fulfilling the eligibility criteria as per the ordinance and scored minimum attendance
of 75% in each subject will be allowed to appear for Term End Examination.

Eligibility to Pass:
1. A student is declared to have passed in Core courses if he/she secures at
least 40% marks in the Term-End examination and an aggregate of
45including Continuous Internal Assessment.

2. Promotion of the student is not automatic and is also based on other

regulations included in this document.

Classification of Successful Candidates:

On completion of Program me, successful candidates will be classified as follows: -
Distinction: 75% and above in all subjects and completion of all semesters.
First class: 60% and above in all subjects and completion of all semesters.
Second Class: 50% and above in all subjects and completion of all semesters.

Ranks:
Only candidates who have passed each of the semester examination at the first appearance shall
be eligible for award of Ranks. The first ten ranks shall be notified.

Award of Qualification:
Students will be awarded Graduate Degree upon fulfillment of the following criteria: -
a) The student must have passed in all six semesters with a minimum of 40% in each paper
and 45% aggregate.
b) The student must have secured a minimum of 40% marks in Project Work and Viva-
Voce.
c) The student must have complied with all other assessment guidelines and criteria notified
during the conduct of the programme.

Note:
1. When a student appears for the failed papers, the internal assessment marks originally secured
by him/her will be carried forward
2. The student must complete B. Com degree as per the provisions of the Statute.

VALUE ADDED COURSES

MSBS-BOS-B.COM-2023-2026

The modern world is a world of competition, enhancement of talent is vital at graduate level.
Apart from essential syllabus, students get necessary practice and knowledge in different fields
to make them fit to face the challenges with:

 Self-Management
 Communication Skills
 Stress management
 Summer Projects
 Industrial Tours
 Career Orientation, G.D
 Career Development and Interview Skills.
 National and International Tours
 Commerce Feasts
 Mad Ads, Business Plans, Mock Stock and many more.

In graduation course Bachelors Commerce (Honors) we offer the value addition by

imparting the practical knowledge and providing the training to students about Yoga
and Meditation and also conducting the Yoga Classes for each semester so that the
students can develop their mental and physical skills and can impart the holistic
approach amongst students for character building.
 MSBS-BOS-B.COM-2023-2026

Syllabus

Level 5 First year Graduate Program (Undergraduate Certificate) [Credit required 36-40]
Curriculum Matrix

B.COM: 2023 - 2024 CBCS PATTERN

B.COM SEMESTER I
Boar Tota
Sl.
d of Subject Categor Periods Scheme of l Cred
No Subject
Studi Code y Per Week Examination Mar its
.
es ks
Exter Inter
nal nal
L T P
Mark Exa
s m
MSB Communicative
1 BCMH101 AEC 2 - - 70 30 100 2
S English
MSB Financial
2 BCMH102 Major 6 - - 70 30 100 4
S Accounting - I
MSB
3 BCMH103 Business Law Major 4 - - 70 30 100 4
S
MSB Computerized
4 BCMH104 Major 4 - - 70 30 100 4
S Accounting
MSB Business
5 BCMH105 Major 4 - - 70 30 100 4
S Organization
Total credits Semester I 18

L- Lecture, T= Tutorial, P- Practical, C -Credit, IA-Internal Assessment, ESE- End

Semester Examination.
 MSBS-BOS-B.COM-2023-2026

B.COM SEMESTER II
Boar
Sl. Scheme of Total
d of Subject Categor Periods Credit
No Subject Examinatio Mark
Studi Code y Per Week s
. n s
es
Exte Inte
rnal rnal
L T P
Mar Exa
ks m
MSB Environmental
1 BCMH201 VOC 4 - - 70 30 100 4
S Studies
MSB Financial
2 BCMH202 Major 6 - - 70 30 100 6
S Accounting-II
MSB
3 BCMH203 Business Statistics Major 4 - - 70 30 100 4
S
MSB Business
4 BCMH204 Major 4 - - 70 30 100 4
S Environment
MSB Company Law
5 BCMH205 Major 4 - - 70 30 100 4
S and Practices
Total credits Semester II 22

L- Lecture, T= Tutorial, P- Practical, C -Credit, IA-Internal Assessment, ESE- End

Semester Examination.
MSBS-BOS-B.COM-2023-2026

Level 6 Second Year [credit required 72-80]

B.COM: 2024 - 2025 CBCS PATTERN

B.COM SEMESTER III
Boar
Sl. Scheme of Total
d of Subject Categ Periods Credit
No Subject Examinatio Mark
Studi Code ory Per Week s
. n s
es
Exte Inte
rnal rnal
L T P
Mar Exa
ks m
MSB Corporate
1 BCMH301 Major 6 - - 70 30 100 6
S Accounting
MSB Fundamental of
2 BCMH302 Major 4 - - 70 30 100 4
S Entrepreneurship
MSB Business
3 BCMH303 Major 4 - - 70 30 100 4
S Mathematics
MSB Income Tax Law and
4 BCMH304 Major 4 - - 70 30 100 4
S Other Practices – I
MSB
5 BCMH305 Yoga & Meditation VOC 2 - - 35 15 50 2
S
Total credits Semester III 20
L- Lecture, T= Tutorial, P- Practical, C -Credit, IA-Internal Assessment, ESE- End
Semester Examination.
MSBS-BOS-B.COM-2023-2026

B.COM SEMESTER IV
Board
Sl. Scheme of Total
of Subject Categor Periods Credit
No Subject Examinatio Mark
Studie Code y Per Week s
. n s
s
Exte Inte
rnal rnal
\ L T P
Mar Exa
ks m
GST Law and
1 MSBS BCMH401 Other Law Major 4 - - 70 30 100 4
Practices
2 MSBS BCMH402 Cost Accounting Major 4 - - 70 30 100 4
Income Tax Law
3 MSBS BCMH403 Major 4 - - 70 30 100 4
and Practices - II
Business
4 MSBS BCMH404 Major 4 - - 70 30 100 4
Communication
Principle of
5 MSBS BCMH405 Major 4 - - 70 30 100 4
Auditing
Total credits Semester IV 20

L- Lecture, T= Tutorial, P- Practical, C -Credit, IA-Internal Assessment, ESE- End

Semester Examination.
MSBS-BOS-B.COM-2023-2026

Level 7 (Bachelor's Degree Three Year) [Credit required 108-120)

B.COM: 2025 - 2026 CBCS PATTERN
B.COM SEMESTER V
Board Tot
Scheme of
Sl. of Subject Categ Periods al Cred
Subject Examinatio
No. Studi Code ory Per Week Mar its
n
es ks
Exte Inter
rnal nal
L T P
Mar Exa
ks m
Business Ethics and
1 MSBS BCMH501 Corporate Social Major 4 - - 70 30 100 4
Responsibility
2 MSBS BCMH502 E-Commerce Major 4 - - 70 30 100 4
3 MSBS BCMH507 Minor Project Project - - 2 35 15 50 2
SPECIALISATION
ACCOUNTING & FINANCE
Elective - I
1 MSBS BCMH503 Management Major 6 - - 70 30 100 6
Accounting
Elective - II
2 MSBS BCMH504 Financial Major 4 - - 70 30 100 4
Management
SPECIALISATION
MARKETING
Elective - I
1 MSBS BCMH505 Principle of Major 6 - - 70 30 100 6
Marketing
Elective - II
2 MSBS BCMH506 International Major 4 - - 70 30 100 4
Marketing
Total credits Semester V 20
L- Lecture, T= Tutorial, P- Practical, C -Credit, IA-Internal Assessment, ESE- End
Semester Examination.
MSBS-BOS-B.COM-2023-2026

B.COM SEMESTER VI
Boar Tot
Scheme of
Sl. d of Subject Catego Periods al Cred
Subject Examinatio
No. Studi Code ry Per Week Mar its
n
es ks
Exte Inter
rnal nal
L T P
Mar Exa
ks m
MSB Managerial
1 BCMH601 Major 4 - - 70 30 100 4
S Economics
Organizational
MSB
2 BCMH602 Change and Major 4 - - 70 30 100 4
S
Development
MSB Project & Viva-
3 BCMH607 Project - - 4 70 30 100 4
S Voce
SPECIALISATION
ACCOUNTING & FINANCE
Elective - I
MSB
1 BCMH603 Advance Financial Major 4 - - 70 30 100 4
S
Accounting
Elective - II
MSB
2 BCMH604 Investment on Stock Major 4 - - 70 30 100 4
S
Market
SPECIALISATION
MARKETING
MSB Elective - I
1 BCMH605 Major 4 - - 70 30 100 4
S Digital Marketing
Elective - II
MSB Retail Management
2 BCMH606 Major 4 - - 70 30 100 4
S and Marketing of
Services
Total credits Semester VI 20
Total Credits at the end of B. Com Final Semester 120
MSBS-BOS-B.COM-2023-2026

L- Lecture, T= Tutorial, P- Practical, C -Credit, IA-Internal Assessment, ESE- End

Semester Examination.
MSBS-BOS-B.COM-2023-2026

SEMESTER –
I
MSBS-BOS-B.COM-2023-2026

Name of the Programme/Semester: B. Com -I Branch: Business Studies

Subject: Communicative English Subject Code: BCMH101

Total Marks for Evaluation: 70 Credit :02

Course Objective: To enable students to learn correct pronunciation, spelling, meaning and
usage of English vocabularies and enhance their comprehension and English sound recognition
skills.

Course Outcomes:
After successfully completion of this course, the students will be able to: -
CO1: Understand basic English language.
CO2: Learn to write formal letters and reports.
CO3: Prepare for various competitive exams by developing language competence.
CO4: Promote their comprehension skills by being exposed to a variety of texts and
their vocabulary.
CO5: Develop their communication skills by strengthening grammar and its usages.

COURSE CONTENTS
Module I 6 Hours
Reading and Interpersonal Skills:
1. “Nation Building Through Character Building” - Swami Vivekananda [Key Word:
Patriotism]
2. “Bhagavad-Gita: As It is” - His Divine Grace A.C. Bhakti Vedanta Swami Prabhu pada
[ Key Word: Indian Mythology]

Module II 6 Hours
Basic Grammar: Noun, Pronoun, Adjective, Verd, Adverb, Preposition, Articles, Voice,
Reported Speech.

Module III 6 Hours

Comprehension Skills: Unseen Passage followed by Multiple Choice Questions

Module IV 6 Hours
Basic Language: Vocabulary Building: Suffix, Prefix, Synonyms, Antonyms, Homophones,
Homonyms and One-word Substitution

Module V 6 Hours
Writing Skills: Letter and Report Writing

Text Books:
1. Champa Tickoo & Jaya Sasikumar, Writing with a Purpose, OUP

Reference Books:
MSBS-BOS-B.COM-2023-2026

2. N. Krishnaswami, Modern English, Macmillan,India.

3. Carl Warren, Radio News Writing andEditing.

Name of the Programme/Semester: B. Com - I Branch: Business Studies

Subject: Financial Accounting– I Subject Code: BCMH102

Total Marks for Evaluation: 70 Credit: 04

Course Objective: Learn the double entry system, its advantages and disadvantages, and prepare
financial records.

Course Outcome
After successfully completion of this course, the students will be able to:-
CO1: Understand the basic concepts and principles of accounting such as the
accounting equation, double-entry accounting, the accrual basis of accounting,
and the matching principle.
CO2: Prepare journal entries, maintain ledger accounts and identify significance of Trail
balance in financial reporting.
CO3: Prepare financial statements such as the trading, profit & Loss account, and
balance sheet.
CO4: Understand the concept of depreciation and its importance in financial reporting,
including the impact of depreciation on the financial statements.
CO5: Measure and evaluate the performance of non-trading institutions using financial
and non-financial measures to assess their effectiveness in achieving their
objectives.

COURSE CONTENTS
Module I 12 Hours
Meaning and Scope of Accounting: Need for accounting, meaning, definition and functions,
Book Keeping and Accounting, Accounting Vs. Book-keeping –Branches of Accounting, Users
of accounting, limitations of accounting, Parties interested in accounting information.
Accounting principles and Accounting Equation: Accounting principles, Postulates, Doctrines,
Axioms, Accounting Standards- introduction, Assumptions, Conventions and Concepts
Accounting Equation with practical problems.

Module II 12 Hours
Preparation of Journal, Ledger and Trial Balance: Double Entry System: Advantages and
disadvantages, Debit and Credit, classification of Accounts. Preparation of Journal, Ledger, Trial
balance: Objects, Preparation, different methods of Preparing Trial Balance; Opening Entries and
Closing Entries.

Module III 12 Hours

Final Accounts: Accounting concept of income, Revenue and Capital, Deferred Revenue
Expenditure, preparation of Trading and P&L A/c., Balance Sheet.
MSBS-BOS-B.COM-2023-2026

Module IV 12 Hours
Depreciation: Nature, cause, basic factors, Objectives of Providing Depreciation, methods of
depreciation, Fixed installment Method, Diminishing Balance Method, Change in Method of
Depreciation.

Module V 12 Hours
Accounting of non-trading Institutions: Receipts and Payments Accounts, Income and
Expenditure Account, Distinction between receipts and Income, Distinction between payments
and expenditure, preparation of B/S

Text books:
1. Financial Accounting : S.N. Maheswary and S.K. Maheswary
2. Double Entry Book Keeping : C. Mohan Juneja, R. Chawla
3. Financial Accounting : S.M Shukla
4. Financial Accounting : Dr. S.S. Khanuja

Reference materials:
Fundamentals of Accounts : V.J. Seantis
Advanced Accounts P &S : Basu and Das.
Journals and periodicals : Institute of Chartered Accountants of India.
MSBS-BOS-B.COM-2023-2026

Name of the Programme/Semester: B. Com - I Branch: Business Studies

Subject: Business Law Subject Code: BCMH103

Total Marks for Evaluation: 70 Credit: 04

Course Objective: To gain knowledge of the branches of law which relate to business
transactions, certain corporate bodies, and related matters.

Course Outcomes:
After successfully completion of this course, the students will be able to: -
CO1: Understand the nature and meaning of a contract.
CO2: Explain the essentials of a Valid Contract.
CO3: Contrast the knowledge of Special Contract and Nature of Special Contract.
CO4: Understanding the Nature of Sales of Goods Act.
CO5: Extend the knowledge of the fundamentals of the Negotiable Instrument Act.

COURSE CONTENTS
Module I Hours: 12
Law of Contract 1872:
Nature of Contract, Classification of Contracts, Essentials of a Valid, Contract, Offer &;
Acceptance; Capacity of Parties, Free Consent.

Module II Hours: 12
Essentials of a Valid Contract:
Consideration; Legality of Object, Agreements declared Void; Performance of Contract,
Discharge of Contract; Remedies for Breach of Contract.

Module III Hours: 12

Special Contracts: Indemnity; Guarantee, Bailment and Pledge: Agency, Contracts of
Indemnity - Meaning, nature - Right of Indemnity Holder and Indemnifier Contracts of
Guarantee - Meaning, Nature and Features - Types of Guarantee - Provisions relating to various
types of Guarantee, Surety and Co-surety - Rights and Liabilities Discharge of surety from his
liability.
Agency:
Agent and Principal - Creation of Agency - Ratification of Agency Classification of
Agents - Relationship between Principal, Agent and Sub-agent – Agent’s authority – Revocation
and Renunciation - Rights, Duties and Liabilities of Agent and Principal - Termination of
Agency.

Module 4 Hours: 12
MSBS-BOS-B.COM-2023-2026

Sale of Goods Act 1930: Formation of Contracts of Sale; Goods and their Classification, Price;
Provisions relating to conditions and Warranties; Provisions relating to transfer of property or
ownership; Provisions relating to performance of Contract of Sale - Rights of Unpaid Seller -
Remedial measures; Sale by non-owners.

Module 5 Hours: 12
Negotiable Instruments Act, 1881: definition; features, Negotiation; Promissory Note; Bills of
Exchange and Cheque, Parties to negotiable instruments; Holder and Holder in Due Course;
Crossings of Cheque and its types, Dishonor and Discharge of Negotiable Instruments.

Text Books:
1. Business Regulatory Framework by Dr. O.P. Gupta

Reference books:
1. Business Laws - Balchandani
2. Business Laws - S.D.Geet and M.S.Patil
3. Business and Commercial Laws - Sen and Mitra
4. An Introduction to Mercantile Laws - N.D.Kapoor
MSBS-BOS-B.COM-2023-2026

Name of the Programme/Semester: B. Com - I Branch: Business Studies

Subject: Computerized Accounting Subject Code: BCMH104

Total Marks for Evaluation: 70 Credit: 04

Course Objective: The paper will primarily provide an exposure to the use of computerized
accounting and office automation software in making business decisions

Course Outcomes:

After successfully completion of this course, the students will be able to: -

CO1. Associate the basics of computer application in business.

CO2. Understand accounting with the help of accounting software.

CO3. Analyze & Solve business accounting problems with the help of accounting software.

CO4. Use of office automation software (MS word) in business decision making.

CO5. Use of office automation software (MS excel and PowerPoint) in business problem
solving, calculation and innovative idea presentation.

COURSE CONTENTS

Module I Hours: 12

Introduction to Computer Concepts, Elements of computer, and Characteristics of a Computer,

Classification of Computers, Basic Computer Architecture, Input-output Devices, and Software
Concepts: Types of software, Software: its nature and qualities, Windows Operating System
Functions.

Module II Hours: 12
MSBS-BOS-B.COM-2023-2026

Features of Tally, Creating a Company, Accounting masters, accounting ledgers, Accounting

Groups, Accounting Vouchers, Purchase orders, Sales orders, Daybook.

Module III Hours: 12

Inventory, Inventory masters, Stock Groups, Stock Items, Unit of Measure, Go down, Stock
Summary, Ratio Analysis, Report.

Module IV Hours: 12

Introduction to Word Processing; Working with Word Document, creating a New Document
Saving, Selecting, Editing, Formatting of Text, Applications of MS Word In Business
Correspondence: Letters, Tables, Mail Merge, Labels.

Hours: 12

Module V

Applications of MS Excel: Inserting, Deleting worksheets, Graphs and Charts, Calculation of

SUM, AVERAGE, MAX, MIN, Sorting, Filter.

Applications of MS PowerPoint: Introduction, Toolbar, their Icons and Commands, Navigating in

PowerPoint - Creation of slides, animation, and templates, Designing Presentations, Slide show
controls.

Text Books:
1. Bansal, M., & Sharma, A. (n.d.). Computerized Accounting System. Sahitya Bhawan
Publication: Agra. Retrieved from www.sahityabhawanpublications.com

Reference books:
1. Dhiraj Sharma, (2008) Foundation of IT, Excel Books, New Delhi.
2. Bhatnagar. S.C, and K.V. Ramani, (2007) Computers and Information Management,
Prentice Hall of India, New Delhi.
3. Martin. (2010) Principles of Data Base Management, Prentice Hall of India, New Delhi.
4. Tally in Simple Steps, Dreamtech Press.
5. Software Manuals of Accounting Package.
MSBS-BOS-B.COM-2023-2026

Name of the Programme/Semester: B. Com - I Branch: Business Studies

Subject: Business Organization Subject Code: BCMH105

Total Marks for Evaluation: 70 Credit: 04

Course Objective:
The course provides the basic theoretical knowledge to design the organizational structure of a
company according to the mission, objectives, strategies, market and company product.

Course Outcomes
After successfully completion of this course, the students will be able to: -
CO1: Define the nature and purpose of different types of organizations.
CO2: Explain the commercial, voluntary, public-sector processes.
MSBS-BOS-B.COM-2023-2026

CO3: Demonstrate basic concepts of organizational structure.

CO4: Differentiate advantages and disadvantages of centralized and decentralized
organizations.
CO5: Integrate the main departments or functions of a business organization.

Module I Hour:12
Nature & Scope of Business System, Objectives of Business and Social Responsibilities of
Business, Organizing a Business: Forms of Ownership Organization Sole Proprietor, Partnership,
Private & Public Ltd. Companies, Choice of suitable form of Business Organization.

Module II Hour:12
Public Sector, Central Government, Public Corporation, Local Government, Organization neither
Public nor Private Sector, Clubs & Society, Cooperative Societies, Worker Cooperatives,
Building Societies.

Module III Hour:12

Meaning, scope and evolution of commerce & industry Industrial Revolution- its effects. -
Emergence of Indian MNCs & transnational corporations -Recent trends in the business world.
Globalization & challenges for Indian Business in the new millennium.

Module IV Hour:12
Introduction: Concept of Management, Scope, Functions and Principles of Management,
Evolution of Management thought. Business and Society Changing Concepts and Objectives of
Business, Professionalization, Business ethics, Business and culture, Technological Development
and Social Change, Social Responsibility of Business, Social Audit.

Module V Hour:12
Marketing Functions: The Marketing Concept, Product Planning, Choice of Channels of
Distribution, Advertising and Salesmanship. Financial Functions: Objectives and Scope,
Estimation of Financial Requirements Long Term, Medium Term, Short Term, Sources of
Finance.

Text Books:
1. Business Organization and Management by Jallo, Tata McGraw Hill
2. Business Environment Text and Cases by F. Cherunilam
3. Business Organization and Management by Dr. C. B. Gupta, Publisher Sultan Chand &
Co. Delhi

Reference books:
1. Management & Organizations Behaviours: Modern Business Organization by S. A.
Sherlekar
2. Industrial Organization Management: Sherlekar, Patil, Paranjpe, Chitale
MSBS-BOS-B.COM-2023-2026
MSBS-BOS-B.COM-2023-2026

SEMESTER
II

Name of the Programme/Semester: B. Com - II Branch: Business Studies

Subject: Environmental Studies Subject Code: BCMH201

Total Marks for Evaluation: 70 Credit: 04

Course Objective:
To make students understand the importance of ecology and ecosystem. Also to gain their
understanding on the impact of various activities on nature and environment.

Course outcomes: -
After completion of this course, the students will be able to: -
MSBS-BOS-B.COM-2023-2026

CO1: Understand the different types of resources available and its effect.
CO2: Explain environmental issues and explore possible solutions.
CO3: Illustrate active participation of individuals in the protection of the environment.
CO4: Explain the ecological and physical sciences and their application in
environmental problem solving.
CO5: Explain the ethical, cross-cultural, and historical context of environmental issues
and the links between human and natural systems.

COURSE CONTENTS:
Module I Hour: 06
Multidisciplinary nature of environmental studies: Definition, scope and importance.
Natural Resources: Renewable and non-renewable resources, Natural resources and associated
problems. Forest resources: Use and over-exploitation, deforestation: case studies. Timber
extraction: mining, dams and their effects on forest and tribal people. Water resources: Use and
over utilization of surface and ground water, Floods, drought, conflicts over water, dams-benefits
and problems.

Module II Hour: 06
Mineral resources: Use and exploitation, environmental effects of extracting and using mineral
resources, Case Studies. Food resources: world food problems, changes caused by agriculture
and overgrazing, effects of modern agriculture, fertilizer-pesticide problems, water logging,
salinity, Case Studies. Energy resources: Growing energy needs, renewable and non-renewable
energy sources, use of alternate energy sources. Case Studies

Module III Hour: 06

Environmental Pollution: Definition: Cause, effects and control measure of Air pollution, water
and, Soil pollution, Marine pollution, Noise pollution, Thermal pollution, nuclear hazards.
Land resources: Land as a resource land degradation, man induced landslides, soil erosion and
desertification. Role of an individual in conservation of natural resources, equitable use of
resources for sustainable lifestyles.

Module IV Hour: 06
Ecosystem-Concept of ecosystem: Structure and function of an ecosystem. Producers,
consumers, and decomposers. Energy flow in the ecosystem, Ecological succession.
Food chains, food webs and ecological pyramids: Introduction, types, characteristics feature,
structure and function of the following ecosystems- Forest ecosystem, Grassland ecosystem,
Desert ecosystem, Aquatic ecosystem, (ponds, steams, lake, rivers, ocean, estuaries).

Biodiversity and its conservation: Introduction-Definition: genetic, species and ecosystem

diversity. Bio-geographical classification of India. Value of biodiversity, consumptive use,
productive use, social, ethical, aesthetic and option values, Biodiversity at global, National and
local levels. India as a mega-diversity nation. Hot-sports of biodiversity. Threats to biodiversity-
habitat loss, poaching of wildlife, man-wildlife conflicts, Endangered and endemic species of
India, Conservation of biodiversity: In-situ and Ex-situ conservation of biodiversity.
Environment Protection Act: Air (Prevention and Control of Pollution) Act. Water
MSBS-BOS-B.COM-2023-2026

(Prevention and Control of Pollution) Act. Wild-life Protection Act. Forest Conservation Act.
Issues involved in enforcement of environmental legislation.

Module V Hour: 06
Social Issues and the Environment: From Unsustainable to Sustainable development. Urban
problems related to energy, Water conservation, rain water harvesting, watershed management:
Resettlement and rehabilitation of people, its problems and concerns, Case Studies.
Environmental ethics: Issues and possible solutions. Climate change, global warming, acid rain,
ozone layer depletion, nuclear accidents and holocaust. Case Studies. Wasteland reclamation.
Consumerism and waste products.

Field work: Visit to a local area to document environmental

assets-river/forest/grassland/hill/mountain
1.
Text Book:
1. Dr. Pallabi Goswami, Dr. Jaydev Mandal and Dr. Suruchi Singh: Environmental Studies.
2. Dr. Sarita Kumar: Environmental Studies.

Reference Book:
1. K.C Agarwal : Environmental Biology Nidhi Publications. Bikaner
2. S.S.Purohit, Shammi, Agrawal : A Text book of Environmental studies.
3. Shashi Chawla : Environmental studies
4. Sahitya Bhawan Publication : Environmental Studies

Name of the Programme/Semester: B. Com - II Branch: Business Studies

Subject: Financial Accounting– II Subject Code: BCMH202

Total Marks for Evaluation: 70 Credit: 06

Course Objective: The course objective is to provide a comprehensive understanding of

partnership accounting principles and practices. Additionally, the course aims to cover
accounting for hire purchase, branch accounts, joint ventures, consignment accounts, royalty
accounts, self-balancing ledgers, non-profit organizations, and insurance claims.
MSBS-BOS-B.COM-2023-2026

Course Outcomes
After successfully completion of this course, the students will be able to:-
CO1: Understand the Concept of Partnership, the process and accounting treatment
involved when admitting new partners into a partnership.
CO2: Determine calculation of accounting treatment of retirement and death of a
partner.
CO3: Evaluate distribution of the assets, settle liabilities, and allocate any remaining
profits or losses among partners upon the dissolution of a partnership.
CO4: Analyse the financial implications of Hire Purchase transactions. To understand
the concept of branch accounting, learn various methods and techniques used.
CO5: Analyse accounting procedure of joint venture of company.

COURSE CONTENTS:
Module I 12 Hours
Partnership Accounts- Basic Principles: Meaning of partnership, Partnership deed, Accounting
Treatment in the absence of Partnership Deed- Adjustments after closing accounts, Profit and
loss Adjustment Account, Fixed and Fluctuating Capitals, Goodwill, Different methods of
calculating Goodwill.
Partnership Accounts: Admission: - Calculation of profit-Sharing Ratios, sacrificing Ratio, New
Ratio, Treatment of Goodwill in Different Cases, Revaluation of assets and liabilities, accounting
entries, Memorandum Revaluation Account.

Module II 12 Hours
Partnership Accounts- Retirement and Death: Calculation of Gaining Ratio, Treatment of JLP
and settlement of accounts.

Module III 12 Hours

Dissolution of Partnership Firm: Accounting Treatment, Settlement of Accounts, Realization
Account, Dissolution due to insolvency of one or more or all partners. Garner Vs. Murray Rule.

Module IV 12 Hours
Accounting for Hire Purchase System 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 debtors’ system.
Branch Account: Dependent Branches - Stock and Debtors system – Distinction between
Wholesale Profit and Retail Profit – Independent Branches (Foreign Branches excluded)

Module V 12 Hours
Joint Venture: Accounting procedures: Joint Bank Account, Records Maintained by Co- ventures
of (a) all transactions (b) only his own transactions. (Memorandum Joint Venture Account).

Text Books:
1) Financial Accounting by P C Tulsian
2) Advanced Accountancy by S P Jain and K L Narang
3) Financial Accounting, Lal, Jawahar and Seema Srivastava
MSBS-BOS-B.COM-2023-2026

4) Financial Accounting, S. N. Maheshwari

Reference Books:
1) Financial Accounting by Chandrashekar Salimath and Pandit Bilamge
2) Financial Accounting by S SHanchinal and Chandrashekar sheelvanth
3) Financial Accounting by B S Raman
4) Financial Accounting by G B Baligar

Name of the Programme/Semester: B. Com - II Branch: Business Studies

Subject: Business Statistics Subject Code: BCMH203

Total Marks for Evaluation: 70 Credit: 04

Course Objective: The course aims to familiarize students with the applications of Statistical
techniques in business decision making.
MSBS-BOS-B.COM-2023-2026

Course Outcomes
After successfully completion of this course, the students will be able to: -
CO1: Define knowledge of introductory statistics its scope and importance in various
areas as well as knowledge of various types of data.
CO2: An understanding to interpret measures of central tendency and interpretations.
CO3: Apply statistical techniques to analyze and interpret real-world business data.
CO4: Analyze statistical results and draw meaningful conclusions.
CO5: Critically assess the probability statement and the notion of conditional
probability including the concept of Bayes’ Theorem.

COURSE CONTENTS:
Module I Hours: 12
Introduction to Statistics:
Meaning, definition, importance, functions and limitations of statistics – Collection of Data -
Primary and Secondary data. methods of collecting primary and sources of secondary data: units
of enquiry, ways of collection of data, frequency distribution-tabulation Diagram and graphic
presentation of data.

Module II Hours: 12
Measures of Central Tendency:
Definition, objectives and characteristics of measures of central tendency, Partition value and
dispersion.

Module III Hours: 12

Correlation:
Meaning, Definition and use of correlation: Types of correlation-Karl Pearson’s correlation
coefficient-Spearman’s Rank correlation, Concurrent deviation method, Regression analysis:
Comparison between correlation and regression equations.

Module IV Hours: 12
Index Number:
Meaning, definition and importance of index number, Methods of construction of Index
Numbers, Price Index numbers, Quantity Index number, Test of Adequacy of Index Number-
Factor reversal test, Time Reversal test, Cost of living Index Numbers, Limitation of Index
Numbers.

Module V Hours: 12
PROBABILITY:
Meaning and definition, Theories of probability-Addition, Multiplication and conditional laws of
probability.

Text Books:
1. Statistical Methods :S.P. Gupta
2. Statistics: Theory methods and application :D.C. Sancheti, V.K. Kapoor
3. Fundamental of statistics ;D.N.Elhance
MSBS-BOS-B.COM-2023-2026

References:
1. An Introduction To Statistical Method :C.B. Gupta, Vijay Gupta
2. Probability: Schaum’s Outline :Seymour Lipschutz, Marc Lipson
3. Essential Statistics :Y. B. Rao

Name of the Programme/Semester: B. Com - II Branch: Business Studies

Subject: Business Environment Subject Code: BCMH204

Total Marks for Evaluation: 70 Credit: 04

Course Objective:To provide knowledge of the environment in which businesses operate, the
economic operational and financial framework.
MSBS-BOS-B.COM-2023-2026

Course Outcomes
After successfully completion of this course, the students will be able to: -
CO1: Explain the environment in which businesses operate the economic operational
and financial framework.
CO2: Interpretation of the various constituents of the local and global business
environments.
CO3: Categorize study of liberalization, privatization and globalization.
CO4: Contrast the procedural aspects of various forms of Business Organizations in
India.
CO5: Analyze current economic conditions in developing emerging markets, and
evaluate present and future opportunities.

COURSE CONTENTS:
Module I 12 Hours
Meaning of business, scope and objectives Business, business environment, Micro and Macro
environment of business (social, cultural, economic, political, legal technological and natural)
Impact of these factors on decision making in organization. Type of Environment-internal,
external, micro and macro environment. Competitive structure of industries, environmental
analysis and strategic management. Managing diversity. Scope of business, characteristics of
business. Objectives and the uses of study. Process and limitations of environmental analysis.

Module II 12 Hours
Meaning, component of natural environment, impact of natural environment on business
decisions. Nature of Economic Environment. Economic factors-growth strategy, basic
economic system, economic planning, Economic policies- new industrial policy, FEMA,
Monetary and fiscal policies. Consumer Protection Act and Competition Law. Liberalization,
Privatization and Globalization of Indian Economy, Trends and Issues.

Module III 12 Hours

Characteristics of Indian economy, factors affecting economy, economic resources, impact of
liberalization, privatization and globalization on Indian business. Nature and impact of culture
on business, culture and globalization, social responsibilities of business, social audit, business
ethics and corporate governance, Demographic environment population size, migration and
ethnic aspects, birth rate, death rate and age structure.

Module IV 12 Hours
Meaning impact of fiscal monetary policy, Exim policy and industrial policy, Industrial Policy
1991, Functions of state, economic roles of government, government and legal environment.
The constitutional environment, rationale and extent of state intervention.

Module V 12 Hours
Meaning, features, impact of technology on business, management of technology Innovation,
technological leadership and followership, sources of technological dynamics, impact of
technology on globalization, transfer of technology, time lags in technology introduction,
Status of technology in India; Management of technology.

Text Books:
MSBS-BOS-B.COM-2023-2026

1. Rangarajan, C.A.; Perspective in Economics, S.Chand & Sons, New Delhi

2. Cherunilam, Francis; Business Environment - Text and Cases, Himalaya Publishing
House.
3. Aswathappa, K.; Essentials of Business Environment, Himalaya Publishing House,
New Delhi.

Reference Books: -
1. Pandey GN, Environment Management, Vikas Publishing, New Delhi
2. Paul Justin, Business Environment: Text and Cases, Tata McGraw Hill, New Delhi
3. Saleem Sheikh, Business Environment, Pearson Education, New Delhi
4. Vivek Mittal, Business Environment, Excel Books, New Delhi

Name of the Programme/Semester: B. Com - II Branch: Business Studies

Subject: Company Law and Other Practices Subject Code: BCMH205

Total Marks for Evaluation: 70 Credit: 04

Course Objective: To acquire knowledge and develop understanding of the regulatory

framework of companies with reference to various provisions of Companies Act and its
MSBS-BOS-B.COM-2023-2026

schedules, rules, notifications, circulars, clarifications there under including case laws and
Secretarial standards.

Course Outcomes:
After successfully completion of this course, the students will be able to: -
CO1: Understand the legal provisions regarding the incorporation.
CO2: Explain the provisions of different legal documents.
CO3: Outline the modes for source of capital and Books of Accounts.
CO4: Identify the roles and responsibilities Key Managerial Personnel.
CO5: Analyze the significance of Corporate Meeting procedure.

COURSE CONTENTS:
Module I Hours: 12
Introduction: Company form of organization, nature, concepts, and scope; An introduction to
Companies Act and its various amendments; Types of Companies: Limited Companies,
Unlimited Companies, Private and Public Companies, Statutory Companies Corporate Veil and
lifting corporate veil.
Formation of Companies: Promotion, Company Promoters; Incorporation; Company Registrar,
Registration; Capital, Subscription, Certificate of incorporation, certificate of Commencement of
Business.

Module II Hours: 12
Legal Documents: Memorandum of Association: -Definition, Clauses, Provisions and
Procedures for Alteration, Articles of Association: - Definition, Contents, Provisions and
Procedures for Alteration, Distinction between Memorandum and Articles of Association.
Prospectus: -Contents, Statement in lieu of prospectus, Prospectus by Implication.

Module III Hours: 12

Share Capital: Types of Shares, Kinds of Share Capital, buy back of shares, Allotment and
Forfeiture, Calls on Shares- Issue of shares at par, discount and premium, Bonus shares, Right
Shares, Sweat Equity Shares. Share Certificates, Share Warrant, Register of members, Index of
members, Transfer and Transmission of shares, De-metallization of Shares, Debenture –
Definition, Types, Rules Regarding Issue of Debenture.

Module IV Hours: 12
Company Administration Director (Concept and Definition), DIN, Qualification,
Disqualification, Appointment, Position, Rights, Duties, Power, Resignation, Liabilities,
Removal and Resignation of director. Key Managerial Personnel (Definition, Appointment and
Qualifications) – Managing Director, Whole time Directors, the Companies Secretary, Chief
Financial Officer, Resident Director, Independent Director, Women director.
Secretary: Meaning and definition, Position and appointment, rights, duties, liabilities,
qualifications and removal.

Module V Hours: 12
Corporate Meetings -Shareholder and Board, Types of Meetings –Annual General Meeting
Extraordinary General meeting, Minutes of Proceedings of General Meeting, Meeting of BOD
and other meetings, Requisite of Valid Meeting- Notice, Agenda, Chairman, Quorum, Proxy,
MSBS-BOS-B.COM-2023-2026

Resolutions, Minutes, Postal Ballot, E- voting, Video Conferencing, Board Meetings and
Resolutions.

Text Books:
1. Company Law: Avatar Singh
2. Company law and Secretarial practice: N.D. Kapoor.
3. Guide to Company Law: Ramaiya, A, Wadhwa, Nagpur, 2000
4. Principles of Company law: M.C. Shukla and Gulshan
5. Secretarial practice: M.C. Kuchal

Text books:
1. Puliani, Ravi and Mahesh Puliani, Corporate Laws, Bharat Law House Private Ltd., New
Delhi, Sept
2. Gulshan, S.S. and G.k. Kapoor Corporate and Other Laws, New Age International
(Paper)

Reference Books:
1. Corporate Laws (Taxman), Majumdar & C.K.Kapoor.
2. Bare Acts - Corporate Laws, Taxman
MSBS-BOS-B.COM-2023-2026

SEMESTER:
III

Name of the Programme/Semester: B. Com - III Branch: Business Studies

Subject: Corporate Accounting Subject Code: BCMH301
Total Marks for Evaluation: 70 Credit: 06
MSBS-BOS-B.COM-2023-2026

Course Objective: The primary objective of corporate accounting is to establish a robust

financial reporting framework. The course aims to develop the student’s ability to analyze and
evaluate financial decisions in a corporate setting.

Course Outcome
After successfully completion of this course, the students will be able to: -
CO1: Understand the Issue, reissue, forfeiture of shares & Redemption of Preference
shares & Debentures.
CO2: Preparation of Final Accounts of Companies & liquidation of companies.
CO3: Calculate the value of Goodwill & Shares.
CO4: Understand the Amalgamation and Internal reconstruction of companies.
CO5: Preparation of Holding companies Balance Sheet.

COURSE CONTENTS
Module I 12 Hours
Issue, forfeiture & Reissue of Share; Redemption of Preference Share, Issue & Redemption of
Debentures.

Module II 12 Hours
Final Accounts (As per Companies act 2013), Liquidation of Company.

Module III 12 Hours

Valuation of Goodwill & Shares

Module IV 12 Hours
Accounting for Amalgamation of Companies as per Indian Accounting standard – 14,
Accounting for Internal Reconstruction – Excluding Intercompany holdings & Reconstruction
scheme.

Module V 12 Hours
Consolidated Balance Sheet of Holding Companies with One Subsidiary Only.

Text Books:
1. M.C. Shukla, T.S. Grewal, and S.C. Gupta. Advanced Accounts. Vol.-II. S.
Chand
2. & 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. Jain, S.P. and K.L. Narang. Corporate Accounting. Kalyani Publishers, New
Delhi.
6. P. C. Tulsian and Bharat Tulsian, Corporate Accounting, S.Chand

Reference books:
1. Arulanandam & Raman; Corporate Accounting –II
MSBS-BOS-B.COM-2023-2026

2. Madegowda J – Advanced corporate accounting, HPH

3. Soundarajan. A & K. Venkataramana, Corporate Accounting, VBH.
4. S. P. Jain and K. L. Narang – Corporate Accounting
5. S. Bhat- Corporate Accounting.
6. S P Iyengar, Advanced Accountancy, Sultan Chand
7. R L Gupta, Advanced Accountancy.
8. Anil Kumar. S, Rajesh Kumar.V and Mariyappa B, Corporate Accounting, HPH.
9. Amitabha Mukherjee, Mohammed Hanif, Corporate Accounting, McGraw Hill
Education.
MSBS-BOS-B.COM-2023-2026

Name of the Programme/Semester: B. Com - III Branch: Business Studies

Subject: Fundamentals of Entrepreneurship Subject Code: BCMH302

Total Marks for Evaluation: 70 Credit: 04

Course Objective: To understand the concept of Entrepreneur and its characteristics and
functions involved in the growth of the Country Economy.

Course Outcomes:
After successfully completion of this course, the students will be able to: -
CO1: Explain the concept and theories of entrepreneurship.
CO2: Summarize the problems faced by a woman entrepreneur.
CO3: Apply a project idea.
CO4: Interpret the sources of institutional finance.
CO5: Demonstrate the importance of small-scale industries and Government initiatives
for their promotion.

COURSE CONTENTS:
Module I 12 Hours
The Entrepreneur: Definitions and Concept, Entrepreneurial Traits, Characteristics and Skills,
Classification of Entrepreneurs, Growth of Entrepreneurs, Nature and Importance of
Entrepreneurs, The Entrepreneurial Culture, Types of Entrepreneurs, Distinction between
Entrepreneur and Manager.

Module II 12 Hours
Entrepreneurship: Concept & Theories, Environment, Development, Training.
Women Entrepreneur: Concept, Functions, Growth and Problems faced by Women
Entrepreneur.

Module III 12 Hours

Project: Concept and Classification Search for a Business Idea, Project Identification,
Formulation, Project Design and Network Analysis, Project Report, Project Appraisal.

Module IV 12 Hours
Institutional Finance: Commercial Banks & Other Financial Institutions. Institutional Support to
Small Entrepreneurs. Ownership Structures: Proprietorship, Partnership, Company, Co-
operative, Selection of an Appropriate Form of Ownership Structure.

Module V 12 Hours
Small Scale Industries: Definition, Steps for starting a Small Enterprise, Incentives and
Subsidies, Government Policy for Small Scale Enterprises. Taxation Benefit for Small Scale
Enterprises, Growth Strategies in Small Business, Sickness in Small Business. Small Enterprises
in International Business.
MSBS-BOS-B.COM-2023-2026

Textbook:
1. The Dynamics of Entrepreneurial Development and Management, Vasant Desai,
Himalaya Publishing House, 6th edition, 2018.

Reference Book:
1. Entrepreneur Development, Satish Taneja, Himalaya Publishing House, 1st edition, 2015.
2. Entrepreneur Development, Dr. S.S. Khanka, S.Chand, 5 th Edition, 2012. Entrepreneur
3. Development, Kumar, latest edition, reprint 2003.

Name of the Programme/Semester: B. Com - III Branch: Business Studies

Subject: Business Mathematics Subject Code: BCMH303

Total Marks for Evaluation: 70 Credit: 04

Course Objective: To introduce the basic concepts of Business Mathematics with special
applications to business and economic situation.

Course Outcomes:
After successfully completion of this course, the students will be able to: -
CO1: Identify and explain key economic principles and their application in business
decision-making.
CO2: Summarize and apply the rules and methods for calculating determinants and
matrix operations.
CO3: Use quantitative reasoning to analyze and interpret financial data and make
informed financial decision.
CO4: Integrate linear programming techniques with real-world constraints to develop
efficient transportation plans.
CO5: Analyze exponential and logarithmic functions to determine growth rates, decay
rates, and compounding factors in tax and economic scenarios.

COURSE CONTENTS
Module I 12 Hours
Averages, Ratio & Proportion, Percentage and Discount

Module II 12 Hours
Matrices and determinants: Determinants, Calculation of value of determinants up to third order;
Properties of Determinants. Definition of a matrix, Types of matrices, Addition and subtraction
of Matrices, Scalar multiplication, Matrix multiplication. Adjoint of a matrix. Finding inverse
MSBS-BOS-B.COM-2023-2026

through adjoint of matrix. Solution of a system of linear equations having unique solution and
involving not more than three variables.

Module III 12 Hours

Simple Interest and Compound Interest: Concepts of present values and amount of annuity,
Profit & Loss.

Module IV 12 Hours
Linear Programming: Formulation of LPP: Graphical Method of solution; Problems relating to
two variables including the case of mixed constraints; Cases having no solution, multiple
solutions, unbounded solution and redundant constraints.
Transportation Problem: Concept and Practical problems

Module V 12 Hours
Theory of Indices and Logarithms.

Text Books:
1. Business Mathematics :D. C. Sancheti, V.K. Kapoor
2. Mathematics and Statistics :Suranjan Saha
3. Business mathematics : S.M Shukla

Reference Books:
1. Business Mathematics-J.K. Singh, 2009, Himalaya Publishing House.
2. Mathematics for Business and Economics- J.D. Gupta, P.K. Gupta, Man Mohan,
Tata McGraw-Hill Publishing Company Ltd.
MSBS-BOS-B.COM-2023-2026

Name of the Programme/Semester: B. Com - III Branch: Business Studies

Subject: Income Tax Law and Practices– 1 Subject Code: BCMH304

Total Marks for Evaluation: 70 Credit: 04

Course Objective: The course objective is to provide a comprehensive understanding of income

tax laws and regulations, including the concepts of income, residential status, and tax liability.
Additionally, the course aims to cover the taxation of specific income sources such as salaries,
house property, business profits, capital gains, and other sources. Finally, the objective is to
equip students with the knowledge and skills to effectively compute and analyze income tax for
various income sources.

Course Outcomes:
After completion of the course, learners will be able to: -
CO1: Understanding about the basic concept of Income Tax.
CO2: Understanding the provisions relating to residential status and incidence/charge of
Tax.
CO3: Evaluating the total income under five Heads of Income i.e. Salaries, House
Property, Profits & Gains from Business & Profession, Capital Gains and Other
Sources.
CO4: Acquire the ability to apply the knowledge of the provisions of law to various
situations in actual practice.
CO5: Enable the students in familiarizing the income tax provisions and to compute tax
liability.

COURSE CONTENTS
Module I 12 Hours
Basic concepts: Income, agricultural income, casual income, assessment year, previous year,
Gross total income, person: Tax evasion, avoidance and tax planning. - Bases of Charge: Scope
of total income residential status and tax liability, income which does not form part of total
income.

Module II 12 Hours
Income from Salaries – Definition- features – composition of salary income – treatment of P.F.
– Allowances – perquisites – rent-free accommodation – treatment of other items in salary –
deductions – tax rebate.

Module III 12 Hours

MSBS-BOS-B.COM-2023-2026

Income from house Property – computation of annual value – deductions from house property
– comprehensive problems; self-occupied houses –house deemed to be let out – house let out and
self-occupied – let out house property.

Module IV 12 Hours
Profits and gains of business including a provision relating to specific business–
computation of business income from adjustment – computation of business income from profit
and losses - computation of income from legal, medical and accounting profession

Module V 12 Hours
Capital gains– Basis of charge, Capital Assets, Transfer of Capital Assets, Computation of
capital gains, Exemptions U/S 54, 54B, 54D, 54EC, 54F, problems on capital gains.
Other sources- incomes taxable under this head, securities, types of securities -Rules for
grossing up, Ex-interest securities Cum-interest securities, problems on income from other
sources.

Text Books:
1. Income Tax laws and practice : H.C. Mehrotra and Goyal
2. Income Tax Law and Accounts : Dr. D.S. Mukherjee, Dr. P.K. Jain
3. Income Tax laws and Practice : V.K. Singhania
4. Income Tax : Girish Ahuja

Reference Book:
1. Income Tax : Bhagawati Prasad
2. Direct Taxes : B.B. Lal
3. Income Tax : Shreepa Seklecha
4. Direct Taxes- Law and practice :Bhagwati Prasad
5. Income Tax : Gaur and Narang
MSBS-BOS-B.COM-2023-2026

Name of the Programme/Semester: B. Com - III Branch: Business Studies

Subject: Yoga and Meditation Subject Code: BCMH305

Total Marks for Evaluation: 35 Credit: 02

Course Objective:
1. To create awareness amongst students to have good health.
2. To practice mental health and hygiene.
3. To imbibe moral values.

Course Outcome:
After successfully completion of this course, the students will be able to: -
CO1: Understand the need and significance of Yoga and managing-self.
CO2: Experience ways of wellbeing and intervention for managing self and
career.
CO3: Apply pranayama and yogic intervention for making mind a friend.

COURSE CONTENTS
Module I Hours 10
Need for the Course on Managing Self; Why Positive Psychology and Yoga in this Course?
Positive Psychology: First and Second Wave; Yoga from the Lens of Positive Psychology; Yogic
Perspective of Positive Events and Positive Institutions; Yogic Perspective of Governance and
Micro Macro Integration of Life; Health and Wellbeing: Perspectives from Positive Psychology,
Yoga and Ayurveda; Human Self and Ladder of Joy: Yogic, Sankhya and Vedantic Perspective

Module II Hours 10
Tattva Bodha and Indra Jaya: Ways of Attaining Wellbeing; Dharma Kriya and Sukhayu-Hitayu:
Ways of Attaining Wellbeing; Kleshas: The Obstacles on the Way of Attaining Wellbeing; Shat
Sampatti: The Means to Surpass the Obstacles on the Way of Attaining Wellbeing; Realms and
Types of Interventions for Managing Self and Career; Food as the First Intervention for
Managing Self; Asanas as the Intervention for Managing Self and Career

Module III Hours 10

Prana and Types of Pranayama; Pranayama as the Intervention for Managing Self and Career;
Pratyahara as the Intervention for Managing Self and Career; Yogic Intervention for Managing
Emotions; Yogic Intervention for Making Mind a Friend

Text books:
MSBS-BOS-B.COM-2023-2026

1. Lopez, S. J., Pedrotti, J. T., & Snyder, C. R. (2021). Positive psychology: The
scientific and
2. practical explorations of human strengths. Sage publications.

Reference Books:
1. Rao, K. R., & Paranjape, A. C. (2016). Psychology in the Indian tradition. Springer India.
2. Parker, S. (2015). Clearing the Path: The Yoga Way to Clear and Pleasant Mind. Lotus
Press.
3. Cornelissen, M. (2011). Foundations of Indian Psychology, vol. 2, Practical Applications.
Pearson Education India.

SEMESTER:-
IV
MSBS-BOS-B.COM-2023-2026

Name of the Programme/Semester: B. Com - IV Branch: Business Studies

Subject: GST Law and Custom Duty Subject Code: BCMH401

Total Marks for Evaluation: 70 Credit: 04

Course Objective: The course aims to provide understanding about salient features of Customs
Law, GST law and implications of its various provisions for different classes of suppliers. It also
aims to provide an understanding of compliances and procedures laid down in GST law and to
provide the understanding about significant provisions of the customs law.

Course Outcomes: After completion of this course, the students will be able to: -
CO1: Understanding the various provisions of the Customs Act and various types of
customs duty, levy and exemption from customs duty and classification and
valuation of goods imported and to be exported.
CO2: Understanding the excise duty levy by Central Government.
CO3: To enable the students to understand the concept and objectives of GST,
Implications of different types of GST on the taxable capacity of consumers,
dealers and society at large and its changes.
CO4: To explain the procedure for registration, exemption from registration and
compulsory registration, Exempted goods and services, Assessment of tax
liability on Goods and services.
CO5: Enable the students to analyse the eligibility criteria and appointment of Input
Service Distributor (ISD), First, Annual and Final return.

COURSE CONTENTS
Module I Hours: 12
Customs Duty: introduction and nature, important terms, types of Custom Duty; Valuation and
calculation of Customs Duty; prohibitions on imports & Exports; Notified Goods & Specified
Goods; Personal Baggage: Rules and Exemptions; Clearance procedure; prohibited exports and
canalized export; types of export & Cargo and Baggage Export.
Hours: 12
Module II
Chhattisgarh Excise Duty: Brief History & Definitions, Restriction on Import, Export and
Transport; Manufacture, Bottling, Possession and Sale; License, Permit and Pass; Offenses:
Penalties & Prosecutions; Excise Duty: Rates and Practical Problems.
MSBS-BOS-B.COM-2023-2026

Module III Hours:12

Introduction to Goods and Services Tax (GST) -Objectives and basic scheme of GST,
Meaning - Salient features of GST, subsuming of taxes, Benefits of implementing GST,
Structure of GST (Dual Model)-Central GST-State/ Union Territory GST-Integrated GST.
GST Council: Structures Power and Functions. Provisions for amendments.

Module IV Hours: 12
Registration Procedure under GST: Procedure for registration, Persons liable for registration,
Persons not liable for registration, Compulsory registration. Exempted goods and services - Rates
of GST. Procedure relating to Levy: (CGST & SGST): Scope of supply, Tax liability on Mixed
and Composite supply, Time of supply of goods and services, Value of taxable supply. E-way-
Billing

Module V Hours:12
Input tax Credit: Eligibility, Apportionment, Inputs on capital goods, Distribution of credit by
Input Service Distributor (ISD) Furnishing details of outward supplies and inward supplies, First
return, Annual return and Final return

Text Books:
1. Indirect Tax with GST- Shripal Saklecha and Anit Saklecha
2. Indirect tax law – Dr. Vandana Bangar and Dr Yogendra Bangar

Reference books:
1. GST ready reckoner – Keshav Garg bharat’s
2. GST Law manual – R. K. Jain,centax publication
3. S. K. Mishra Dec. 2017 edition
MSBS-BOS-B.COM-2023-2026

Name of the Programme/Semester: B. Com - IV Branch: Business Studies

Subject: Cost Accounting Subject Code: BCMH402

Total Marks for Evaluation: 70 Credit: 04

Course Objective: The course aims to develop understanding among learners about
contemporary cost concepts and rational approach towards cost systems and cost ascertainment.
The course also aims to provide knowledge about various methods of cost determination under
specific situations and to acquire the ability to use information determined through cost
accounting for decision making purposes.

Course Outcomes:
After successfully completion of this course, the students will be able to: -
CO1: Acquire the basic knowledge of cost accounting concepts, elements and
classification of cost and overheads.
CO2: Understand the techniques of costing of material, EOQ, Methods of valuing
material issues.
CO3: To Evaluate & Control of labour hour rates, methods of calculation of labour
turnover and classification of overheads.
CO4: Develop the application skill in drafting a cost sheet, estimation of tender,
understanding of operating and service costing.
CO5: Understand & evaluate the process costing, job costing, decisions relating to
reconciliation of cost and financial accounts.

COURSE CONTENTS
Module I Hours: 12
Introduction of Cost Accounting Definition - Nature and Scope; Principles of Cost
Accounting; Cost Accounting and Financial Accounting; Cost Accounting Vs Management
Accounting; Installation of Costing System; Classification of Costs, Costing Methods and
Techniques.

Module II Hours 12
Material Cost Control: Meaning and Objectives; Purchase of Materials; Methods of Pricing of
Material Issue: FIFO; LIFO; HIFO, Average and Weighted Average Method; Stock Levels of
Materials; EOQ; Total Inventory Cost; Stores Records; ABC Analysis.

Module III Hours 12

MSBS-BOS-B.COM-2023-2026

Direct Labour and Indirect Labour: Time Keeping; Methods and Calculation of Wage
Payments; Time Wages; Piece Wages; Incentives; Different Methods of Incentive Payments;
Idle Time; Overtime; Labour Turnover; Meaning, Causes and Measurement.
Overheads: Definition; Classification; Allocation and Apportionment of Overheads; Basis of
Allocation; Absorption of Overheads; Preparation of Overheads Distribution Statement; Machine
Hour Rate; Computation of Machine Hour Rate.

Module IV Hours 12
Unit or Output Costing I & II: Preparation of Cost Sheet; Tender; Quotation Price; Operating
and Service Costing.

Module V Hours 12
Process Costing: Meaning, Features, Process vs Job Costing, Principles of cost ascertainment
for Materials, Labour & Overhead; Normal loss, Abnormal loss and gain and preparation of
process accounts. Inter-process profit (simple cases). Valuation of WIP.
Reconciliation of Cost and Financial Accounts: Need for reconciliation; Items causing
differences between Cost and Financial Profits and their reconciliation.

Text Books:

1. Agarwal, M. L., & Gupta, K. L. (2023). Cost Accounting. Sahitya Bhawan Publications:
Agra.
2. Arora, M.N. (2021). Cost Accounting-principles and practice. Delhi, India: Vikas
Publishing House.
3. Goel, R. K., & Goel, I. (2019). Concept Building Approach to Cost Accounting for B.
Com (Hons.)/B.Com.. Delhi, India: Cengage Publications.
4. Gupta, S., Reeta, & Prabhakar, R. R. (2021). Cost Accounting for B.Com. Delhi, India:
Sultan Chand.
5. Maheshwari, S. N., & Mittal, S. N. (2020). Cost Accounting. Theory and Problems.
Delhi,

Reference books
1. India: Shri Mahavir Book Depot. Maheshwari, S. N., Mittal S. K. & Mittal, S.N. (2021).
Cost Accounting: Principles &
2. Practice, Delhi, India: Shree Mahaveer Book. Mitra, J. K. (2021). Cost and Management
Accounting. Delhi, India: Oxford University Press.
3. Nigam, B. M. L. & Jain, I. C. (2023). Cost Accounting: Principles and Practice. Delhi,
India: PHI Learning.
4. Singh, S. (2019). Fundamentals of Cost Accounting. Allahabad, India: Kitab Mahal.
5. Tulsian, P.C. (2020). Cost Accounting. Delhi, India: S.Chand.
MSBS-BOS-B.COM-2023-2026

Name of the Programme/Semester: B. Com - IV Branch: Business Studies

Subject: Income Tax Law and Practice – II Subject Code: BCMH403

Total Marks for Evaluation: 70 Credit: 04

Course Objective: The course objective is to provide a comprehensive understanding of income

tax deductions, rates, and rebates, along with the computation of total income and tax liability for
individual assesses. Additionally, the course aims to cover tax management, assessment
procedures, income tax authorities, appeals, and revisions, equipping students with the
knowledge and skills to effectively navigate the complexities of income tax laws and regulations.

Course Outcomes:
After completion of the course, learners will be able to: -
CO1: Acquire knowledge of the provisions and procedure for clubbing & aggregation
of incomes and set-off & carry forward of losses.
CO2: Acquire knowledge of calculating total income and tax liabilities of their own,
self-firm and HUF.
CO3: Learn tax planning, and tax management. Payment of tax and filing of tax returns.
CO4: Understand provisions about appeal & revision, tax penalties, offence and
prosecutions and apply the knowledge of the provisions of law to various
situations in actual practice.
CO5: Acquire knowledge of the principles of Income Tax Laws and relevant Rules and
Principles.

COURSE CONTENTS
Module I Hours 12
Deductions allowed from Gross Total Income: 80C, 80CCC, 80CCD, 80CCE, 80CCG, 80D,
80 DD, 80DDB, 80E, 80G, 80GG, 80GGA, 80GGB, 8GGC, 80TTA and 80U; Rates of Income
Tax; Rebate under sec. 87A and provisions relating to Marginal Relief. Deemed Incomes and
Clubbing of Income; Set off of losses and Carry Forward and Set Off of Losses; Problems on
Computation of Total Income.

Module II Hours 12
Assessment of Individual: Computation of Total Income and Tax Liability of individual
assesses. Taxability of share of income from HUF and from Firm.

Module III Hours 12

MSBS-BOS-B.COM-2023-2026

Tax Management: Tax deduction at source; Advance payment of tax; Assessment Procedure;
Tax planning for individuals.

Module IV Hours 12
Income Tax Authorities: Powers and Functions of Income Tax Officer, Central Board of Direct
Taxes, Commissioner of Income Tax – procedure of Assessment; Penalties, Offence and
Prosecutions; Rebate and Relief in Tax; Advance Payment of Tax; Recovery of Tax and Refunds
of Tax.

Module V Hours 12
Appeals and revision: a procedure in appeal, powers of commissioner (Appeal), appeal to
Appellate Tribunal, reference to the high court- appeal to the supreme court, revision of best
Judgement assessment, revision by commissioner, penalties and prosecution, procedure and time
limit for imposing penalty, offences and prosecution.

Text Books:
1. Income Tax laws and practice : H.C. Mehrotra and Goyal
2. Income Tax Law and Accounts : Dr. D.S. Mukherjee, Dr. P.K. Jain
3. Income Tax : Girish Ahuja
4. Income Tax :ShreepaSeklecha

Reference Books:
1. Direct Taxes- Law and practice :Bhagwathi Prasad
2. Law and practice of Income Tax :DinakarPagare
3. Income Tax :Gaur and Narang
MSBS-BOS-B.COM-2023-2026

Name of the Programme/Semester: B. Com - IV Branch: Business Studies

Subject: Business Communication Subject Code: BCMH404

Total Marks for Evaluation: 70 Credit: 04

Course Objective:
The objective of the course is to develop basic skills for effective business communication and
correspondence among the students.

Course Outcomes:
On successful completion of this course, the students will be able to: -
CO1: Describe the meaning of Business communication, its type and its process.
CO2: Classify and compare various types of business letters.
CO3: Explain the various letters like letters of enquiry, Quotation, order.
CO4: Explain the meaning of circular letters and bank correspondence.
CO5: Apply all the modern tools of communication in life and business.

COURSE CONTENTS
Module I Hours: 12
Introduction to communication: Meaning and Definitions: Need – Objective and Principles –
Communication Media – Types of Communication Process – Interpersonal and Business
Communication – Characteristics – Verbal and Non-Verbal Communication – Barriers to
Communication.

Module II Hours: 12
Business Letters: Meaning, Need, Functions and kinds of Business letters – Essentials of an
effective Business Letter – Layout – Appearance – Size – Style – Form and punctuation –
Routine request letters – Responses to letters – Refusal letters – Claims letters – Collection
letters.

Module III Hours: 12

Letters of Inquiries, Quotations and Offers: Letters of Inquiry – Opening and Closing sentences
in letters of Inquiry – Quotations – Specimen – Voluntary offers and Quotations – Sentences
regarding Offers and Quotations – Specimen – Placing an Order, Specimen – Cancellation,
Acknowledgement, Refusal and execution of Order
MSBS-BOS-B.COM-2023-2026

Module IV Hours: 12
Circular, Sales and Bank Correspondence: Meaning of Circular letters – Objectives – Situations
that need Circular letters – Specimen, Meaning of Sales letters – Objectives – Advantages –
Three P‟s Functions, Bank Correspondence, Meaning – Correspondence with Customers, Head
Office and with other Banks.
Report writing and Spoken Communication: Meaning of a Report Importance- Oral and Written
Reports – Types of Business Reports – Characteristics of Good Report – Preparing a Report –
Organization of a Report – Spoken Communication – The Telephone – the public Addressing
System – Word processor – Telex, Fax, Email – Teleconferences.

Module V Hours: 12
Body Language: Proxemics-Kinesics, Negotiation Skills, Group Dynamics, Space Language,
Corporate Communication, Modern Tools on Communication, Recent Trends in Communication

Text Books:
1. Rajendra Pal Korahill, (2009) “Essentials of Business Communication”, Sultan
Chand & Sons, New Delhi, 2006. Reference Books
2. Effective Business Communication – Kaul (2007) Prentice Hall, New Delhi
3. Ramesh, MS, & C. C Pattanshetti, (2007) “Business Communication”, R. Chand&
Co, New Delhi, 2003.
4. Rodriquez M V, “Effective Business Communication Concept” Vikas Publishing
Company, (2003).
5. Munter Mary (2002), Effective Business Communication, PHI, New Delhi

Reference books:
1. Business Communication, Dr Vinod Mishra and Dr Narendra
Shukla, SBPD Publishing house
MSBS-BOS-B.COM-2023-2026

Name of the Programme/Semester: B. Com - IV Branch: Business Studies

Subject: Principle of Auditing Subject Code: BCMH405

Total Marks for Evaluation: 70 Credit: 04

Course Objective: The objective of auditing is to form an independent judgment and opinion
about the reliability of accounts and truth and fairness of financial situation and working results.

Course Outcomes:
On successful completion of this course, students will be able to: -
CO1: Understand the environment and types relating to the auditing function.
CO2: Identify the steps needed to prepare for an audit.
CO3: Understand general audit terminology.
CO4: Plan an audit considering concepts of evidence, risk, and materiality.
CO5: Know the steps for performing an audit.

COURSE CONTENTS
Module I Hours: 12
Introduction: Origin of Auditing, Definition of Auditing, meaning and objectives – Main and
Subsidiary objects, Bookkeeping, Accounting and Auditing. Types of Audits. Audit Programme,
Audit Files, Audit Note Book, and Working Papers.
Errors and Frauds: Different types of errors and frauds, detection and prevention of errors and
frauds.
Module II Hours: 12
Company audit: Qualification, Disqualification, Appointment and Rotation, Removal and
Resignation-Remuneration, Rights, Duties and Liabilities of Company Auditor Branch Audit and
Joint Audit-Depreciation – Concept and Provisions of the Companies Act-Divisible Profit and
Dividend (Final, Interim and Unclaimed/Unpaid): Provisions of the Act, - Legal Decisions and
Auditor’s Responsibility.

Module III Hours: 12

Internal Control and Internal Check System: Nature and Objectives of Internal Control,
Internal control Questionnaire, flow chart, Internal Control evaluation. Auditor’s duty with
relation to internal Control. Internal Check- Meaning, Objectives, Advantages and
MSBS-BOS-B.COM-2023-2026

Disadvantages. Position of an Auditor in relation to Internal Check. Internal Control v/s Internal
Check.

Module IV Hours: 12
Techniques and Procedure of Audit: Routine checking -Meaning, objectives, importance,
Merits and Demerits of Routine checking, Test Checking. Vouching – Meaning, Objectives and
importance Vouching. Vouching of Cash Book, vouching of Trading Transactions.
Verification and valuation of assets and liabilities: Meaning, Definition, Objects, and duties of
Auditor with relation to Verification and Valuation. Fixed Assets, Investments, and Inventories.

Module V Hours: 12
Audit of Non-profit making companies: Club, Hotel, Charitable Trust, Hospital and
Cooperative Societies. Audit of Banking and Insurance companies and Educational Institutions.
Audit Reports: Meaning and Objects of Auditor’s report. Report versus certificates, contents of
the reports, Standard Report and Qualified. Recent Trends in Auditing

Text Books:
1. Auditing: B.N. Tandon
2. Auditing Theory & Practice: Kalyani Publishers, Kumar, Pradeep.
3. Fundamentals of Auditing: Kamal Gupta & Ashok Arora
4. Auditing Principles and Problems: T.R. Sharma

Reference books:
1. Contemporary Auditing: Gupta Karnal
2. Principles and Practice of Auditing: Pagare Dinkar
3. Practical Auditing: Spicer and Pegle
MSBS-BOS-B.COM-2023-2026

SEMESTER -
V
MSBS-BOS-B.COM-2023-2026

Name of the Programme/Semester: B. Com - V Branch: Business Studies

Subject: Business Ethics and Corporate Social Subject Code: BCMH501

Responsibility

Total Marks for Evaluation: 70 Credit: 04

Course Objective: To familiarize the students with the knowledge of ethics, emerging trends in
good governance practices and corporate social responsibility in the global and Indian context.

Course outcomes
After completion of this course, the students will be able to: -
CO1: Understanding a nuanced comprehension of business ethics and the practical
implementation of ethical principles through codes of ethics.
CO2: Explain conceptual foundations and practical applications of corporate
governance encompassing its evolution.
CO3: Classifying a profound understanding of the distinctions between management
and governance, and the roles and responsibilities of key corporate.
CO4: Understanding and optimizing the role, functions, and governance of diverse
board committees to enhance organizational performance and compliance.
CO5: Develop the Comprehensive knowledge and application of Corporate Social
Responsibility (CSR) principles.

COURSE CONTENTS
Module I 12 Hours
Business Ethics: The concept of ethics; ‘ethics’ and related connotations; business values and
ethics; concept of business ethics; various approaches to business ethics; ethical theories; ethical
governance; social responsibility–an extension of business ethics; the concept of corporate
ethics; benefits of adopting ethics in business; ethics programme; code of ethics; ethics
committee.

Module II 12 Hours
Conceptual Framework Of Corporate Governance: Evolution of corporate governance;
developments in India; regulatory framework of corporate governance in India; SEBI guidelines
and clause49; reforms in the Companies Act; secretarial audit; class action; NCLT; insider
trading; rating agencies; green governance/e-governance; shareholders’ activism; corporate
MSBS-BOS-B.COM-2023-2026

governance in PSUs and banks; legislative framework of corporate governance.

Module III 12 Hours

Corporate Management: Management vs. Governance; internal constituents of the corporate
governance; key managerial personnel (KMP); chairman- qualities of a chairman, powers,
responsibilities and duties of a chairman; chief executive officer (CEO), role and responsibilities
of the CEO; separation of roles of chairman and CEO; CFO; manager; company secretary;
auditor.

Module IV 12 Hours
Role and Functions of Board Committees: Standing committees, ad-hoc committees, task
force committees, advisory committees; powers, functions and duties of board committees;
enhanced performance of board committees; limitations of board committees; statutory
committees of board- audit committee, remuneration committee, nomination committee,
compliance committee, shareholders grievance committee, investors relation committee,
investment committee, risk management committee, other committees.

Module V 12 Hours
Corporate Social Responsibility (CSR) –Meaning; corporate philanthropy; CSR-an
overlapping concept; corporate sustainability reporting through triple bottom line; CSR and
business ethics; CSR and corporate governance; environmental aspect of CSR; CSR models;
drivers of CSR; global reporting initiatives; major codes on CSR; initiatives India.

Text Book:
1. V. Balachandran: Corporate Governance Ethics and Social
Responsibility, Second Edition.
2. Neeru Vasishth and Namita Rajput: Governance, Ethics and Social
Responsibility of Business.

Reference Book:
1. Mallin,Christine A., Corporate Governance (Indian Edition), Oxford University
Press, New Delhi.
2. Blowfield, Michael, and Alan Murray, Corporate Responsibility, Oxford University
Press.
3. Francesco Perrini, Stefano, and Antonio Tencati, Developing Corporate Social
Responsibility- A European Perspective, Edward Elgar.
4. Sharma, J.P., Corporate Governance, Business Ethics & CSR, Ane Books Pvt Ltd,
New Delhi.
5. Sharma, J.P., Corporate Governance and Social Responsibility of Business, Ane
Books Pvt. Ltd, New Delhi
MSBS-BOS-B.COM-2023-2026

Name of the Programme/Semester: B. Com - V Branch: Business Studies

Subject: E- Commerce Subject Code: BCMH502

Total Marks for Evaluation: 70 Credit: 04

Course Objective: The objective of this course is to provide students with an understanding of
ecommerce principles, technologies, and strategies.

Course Outcomes:
On successful completion of the course, the students will be able to: -

CO1: Define and Describe E-Commerce and its Models.

CO2: Discuss various E-business Planning &Strategies.
CO3: Explain the main technologies that support Online-Business.
CO4: Analyze electronic payment systems.
CO5: Evaluate security and privacy measures in e-commerce systems.

COURSE CONTENTS
Module I 12 Hours
Introduction to E-Commerce
Introduction to E Commerce and Definition, E-Commerce based activities, Goals of E-
Commerce, Technical Components of E-Commerce, Functions, Advantages and
disadvantages of E-Commerce, Scope of E-Commerce, Electronic Commerce Applications,
Framework of E-Commerce, Supply Chain Management, Electronic Commerce and Electronic
Business.

Module II 12 Hours
Planning Online-Business
Nature and dynamics of the internet. Electronic business models: B2B, B2C, C2C, C2B. Web-
site Design: Web sites as a marketplace. E –commerce, pure online vs. brick and click business;
assessing requirements for an online business designing, developing and deploying the system.

Module III 12 Hours

Technology for Online-Business
MSBS-BOS-B.COM-2023-2026

Internet and its Evolution, IT Infrastructure, Middleware, Domain names, Contents: Text and
Integrating E-business applications. Components of Internet Information technology structure,
Development of Intranet, Extranet and their Difference.

Module IV 12 Hours
Operations of E Commerce
Online-payment mechanism; Electronic Payment systems; payment Gateways; Visitors to
website; Tools for promoting websites; Risk management options for e - payment systems.

Module V 12 Hours
Security and Legal Aspects of E-Commerce
Threats in E-Commerce, Security of Clients and Service-Provider; Cyber Laws – Relevant
provisions of Information Technology Act 2000, offenses, secure electronic records and digital
signatures penalties and adjudication.

Text Books:
1. Agarwala, Kamlesh N., Amit Lal and Deeksha Agarwala, Business on the Net: An
Introduction to the What’s and How’s of E -Commerce, Macmillan India Ltd.
2. Bajaj, Deobyani Nag, E-Commerce, Tata McGraw Hill Company, New Delhi.
3. Diwan, Prag and Sunil Sharma, Electronic Commerce -A Manager’s Guide to E-
Business, Vanity
4. Dietel, Harvey M., Dietel, Paul J., and Kate Steinbuhler., E-business and E-
commerce for managers,

Reference Books:
1. E. Turban, D. King, D. Viehland, J. Lee, “Electronic Commerce – A Managerial
2. Perspective”, Pearson Education, 2018.
3. B. Bhaskar, “Electronic Commerce-Framework, Technologies”, Tata McGraw-Hill.
4. P. T. Joseph, “E-Commerce – An Indian Perspective”, PHI, 6th Edition, 2019.
5. S. Gary, “Electronic Commerce”, Cengage Learning, 12th Edition, 2016.
MSBS-BOS-B.COM-2023-2026

Name of the Programme/Semester: B. Com - V Branch: Business Studies

Subject: Management Accounting Subject Code: BCMH503

Total Marks for Evaluation: 70 Credit: 06

Course Objective: To provide students with an understanding of financial data and information
including financial statements, budgeting techniques, decision making and other relevant
records.

Course Outcome:
After successfully completion of this course, the students will be able to: -
CO1: Describe the conceptual framework of Management Accounting and identify the
differences between various forms of accounting.
CO2: Discuss the concept of financial statement analysis – ratios.
CO3: Prepare learners to know and understand the basic concept of fund flow & cash
flow statement.
CO4: Analyze budgetary control system as a tool of managerial planning and control.
CO5: Evaluate the marginal costing system as a tool of managerial control.

COURSE CONTENTS
Module I 12 Hours
INTRODUCTION TO MANAGEMENT ACCOUNTING: Management Accounting –
Meaning – Scope – Objectives – Importance – Limitations – Function – Management
Accounting Vs Financial Accounting – Management Accounting Vs Cost Accounting

Module II 12 Hours
FINANCIAL STATEMENT ANALYSIS – RATIOS: Financial statement Analysis –
Meaning-process of Financial Statement Analysis and Interpretation – Types of Analysis –
techniques of tools of financial statement analysis – Ratio analysis – Meaning of Ratio –
Advantage-classification of Ratios – Profitability Ratios – Turnover or Activity Ratio – Solvency
or Financial Ratios – Computation of Ratio.

Module III 12 Hours

MSBS-BOS-B.COM-2023-2026

FUND FLOW & CASH FLOW STATEMENT: Funds flow statement – Concepts of Funds –
Importance or used of Funds Flow Statement – Working capital Statement or schedule Of
Changes in Working Capital – Preparation of Funds Flow Statement – Cash Flow Statement –
Advantages and Limitations – Preparation of Cash Flow Statement

Module IV 12 Hours
BUDGETING AND BUDGETARY CONTROL: Budgeting and Budgetary Control –
Meaning and Definition – Objectives of Budgetary Control – Advantages and Limitations –
Essential of Successful Budgetary Control – Preparation of Budgets – Sales Budget – Production
Budget – Materials Budget – Cash Budget – Flexible Budget

Module V 12 Hours
MARGINAL COSTING: Marginal Costing definition of marginal cost and marginal costing –
Salient Features of Marginal Costing – Advantages and Limitations of Marginal Costing –
Managerial Costing and Absorption Costing and Absorption Costing – Cost volume profit
analysis – Contribution - Break Even Analysis Significance of Margin of Safety – Application of
Managerial Costing.

Text Books:
1. “Cost and Management Accounting” by M.N. Arora
2. “Management Accounting: Text, Problems and Cases” by M.Y. Khan and P.K. Jain
3. “Management Accounting: Principles and Practice” by M.A. Sahaf
4. “Cost and Management Accounting” by Ravi M. Kishore
5. “Management Accounting: A Strategic Approach” by P.K. Gupta and S.B. Gupta

Reference Books:
1. Drury, C. (2018). Management and Cost Accounting. China: Cengage.
2. Horngren, C. T., Foster, G. & Dattar, S. M. (2017). Cost Accounting: A Managerial
Emphasis. Delhi, India: Prentice Hall of India Ltd.
3. Jain, S.P. & Narang, K.L. (2021). Cost Accounting: Principles and Methods.
Jalandhar, India: Kalyani Publishers.
MSBS-BOS-B.COM-2023-2026

Name of the Programme/Semester: B. Com - V Branch: Business Studies

Subject: Financial Management Subject Code: BCMH504

Total Marks for Evaluation: 70 Credit: 04

Course Objective: The course aims to familiarize the students with the basic concepts of
financial management.

Course Outcomes:
After successfully completion of this course, the students will be able to: -
CO1: Describe the basic concepts of financial management.
CO2: Interpret financial analysis with the aid of various financial statements & analyse
the capital budgeting process and techniques.
CO3: Apply the cost of capital, capital structure and leverage.
CO4: Analyse dividend decisions & working capital.
CO5: Evaluate valuation of securities.

COURSE CONTENTS
Module I Hours: 12
Introduction - Meaning and importance of finance. Time value of money (Compounding &
Discounting), Risk & Return. Alternative investment options, Sources of long-term financing
and short-term financing.

Module II Hours: 12
Financial Analysis & Capital Budgeting: Financial statements- income statement, balance
sheet, Ratio analysis: meaning, significance and limitations. Current ratio, quick ratio, absolute
liquidity ratio, debt-equity ratio, interest coverage ratio, inventory turnover ratio, debtor’s
turnover ratio, average collection period, creditors turnover ratio, average payment period, return
on capital employed, return on equity, earnings per share, dividend per share, price-earnings
ratio.
Capital budgeting process, Capital budgeting techniques (Payback period, Discounted payback
period, NPV, IRR).
MSBS-BOS-B.COM-2023-2026

Module III Hours: 12

Cost of Capital & Capital Structure – Concept of cost of capital and capital structure: Cost of
debt capital, Cost of preference share
capital, Cost of equity share capital, Weighted average cost of capital (WACC). Meaning of
leverage. Operating leverage, financial leverage, Combined leverage

Module IV Hours: 12
Dividend Decisions & Working Capital -Types of dividends, Dividend policies and factors
affecting dividend policies. Stock-split and bonus Shares. Concept of working capital, its
components and factors affecting working capital requirements

Module V Hours: 12
Valuation of Securities: Types of risks and returns. Concept of valuation, Equity valuation &
analysis, Bond valuation & analysis.

Text Books:
1. Advanced Financial Management by M. A. Kohok, Everest Publishing House.
2. Cases & Problems on Financial Management by A. P. Rao, Everest Publishing House.
3. Cases in Financial Management by I. Pandey and R. Bhat, TMH.
4. Financial Management by S. M. Inamdar, Everest.
5. Financial Management & Policy: Global Perspective by J.C.V. Horne, Pearson

Reference Books:
1. Khan, M.Y & Jain, P.K.: Financial Management; Tata McGraw Hill, New Delhi,
2008.
2. Pandey, I. M.: Financial Management; Vikas Publishing House, New Delhi, 2005.
3. Chandra, Prasana: Financial Management; Tata McGraw Hill, New Delhi, 2008.
4. Brealey and Meyers: Principles of Corporate Finance: Tata McGraw Hill, New Delhi,
2008.
5. Keown, Martin, Petty and Scott (Jr): Financial Management: Principles and
Applications; Prentice Hall of India, New Delhi, 2002.
MSBS-BOS-B.COM-2023-2026

Name of the Programme/Semester: B. Com - V Branch: Business Studies

Subject: Principle of Marketing Subject Code: BCMH505

Total Marks for Evaluation: 70 Credit: 06

Course Objective: The objective of this course is to develop an understanding of the underlying
concepts, strategies and issues involved in the marketing of products and services.

Course Outcomes:
On successful completion of the course, the students will be able to: -
CO1: Recall the concept of Marketing and components of Marketing Environment.
CO2: Describe the core concepts of consumer behavior and the segmentation, targeting
and positioning of a product in the market.
CO3: Explain the concept of product mix.
CO4: Analyze pricing strategies and proper distribution channel to increase the
availability of the product.
CO5: Evaluate the sales promotion techniques.

COURSE CONTENTS
Module I 12 Hours
Introduction, Nature, Scope, Importance, Evolution of Marketing. Selling Vs Marketing,
Marketing Mix. Marketing Environment: Concept, Importance and Components-Economic,
Demographic, Technological, Natural, Socio-cultural and Legal. Role of Marketing Manager.

Module II 12 Hours
Consumer Behavior: Nature and Importance, Consumer Buying Decision Process, Factors
Influencing Consumer Buying Behavior. Market Segmentation: Concept, Importance and Bases.
Target Market Selection, Positioning: Concept, Importance and Bases. Product Differentiation
Vs. Market Segmentation.
MSBS-BOS-B.COM-2023-2026

Module III 12 Hours

Product Concepts: Concept and Importance, Product Classifications. Concept of Product Mix,
Branding, Packaging and Labeling. Product Life-Cycle, New Product Development Process.
Consumer Adoption Process.

Module IV 12 Hours
Pricing concepts: Significance, Factors affecting Price of a Product. Pricing Policies and
Strategies. Distribution Channels and Physical Distribution: Channels of Distribution-Meaning
and Importance, Types of Distribution Channels, Functions of Channel members, Factors
affecting Choice of Distribution Channel.

Module V 12 Hours
Promotion: Nature and Importance of Promotion, Communication Process, Types of Promotion:
Advertising, Personal Selling, Public Relations & Sales Promotion-Techniques and their
distinctive characteristics. Factors affecting Promotion Mix Decisions. Recent Developments in
Marketing: Social Marketing, Online Marketing, Direct Marketing, Services Marketing, Green
Marketing, Rural Marketing. Consumerism, Marketing Research.

Text Books:
1. Marketing Management, Philip Kotler & Kevin Lane Keller, Pearson
Publication,15thEdition 2016
2. Marketing Management, C N Sontaki, Kalyani Publishers, 2nd Edition 2017.

Reference Books
1. Philip Kotler: - Marketing Management Englewood cliffs Prentice Hall, N. J. New Delhi.
2. William M. Pride &: - Marketing & O.C. Ferrel Houghton Mifflin Boston.
3. Mohammad Amanatnallh: - Principles of Modern Marketing Kalyani Publications - New
Delhi.
4. Rustom S. Davan:- Modern Marketing Management.
5. S. A. Sherlekar :- Marketing Management Himalayan Publishing House.
MSBS-BOS-B.COM-2023-2026

Name of the Programme/Semester: B. Com - V Branch: Business Studies

Subject: International Marketing Subject Code: BCMH506

Total Marks for Evaluation: 70 Credit: 04

Course Objective: The subject focuses on offering knowledge and expertise in the marketing
business at global level and to provide exposure on marketing practices of business firms.

Course Outcome:
On successful completion of the course, the students will be able to: -
CO1: Describe the overview of international business and environment.
CO2: Explain pricing strategies for the international market.
CO3: Illustrate the promotion tools for entering the international market.
CO4: Analyze the distribution channel of international business and strategies adopted
by firms to expand globally.
CO5: Evaluate the export and import policy for international business strategies.

COURSE CONTENTS
Module I 12 Hours
Introduction to International Marketing: Concepts, Nature, definition, and scope of
international marketing; Domestic marketing vs. international marketing; International
environment external and internal.

Module II 12 Hours
International Product and price policy –Introduction of Products: National and International
product, New Product Development, International Product Planning, Product Adoption and
Standardization, International Market Segmentation, Influences on Marketing Plan and Budget,
International Product Marketing, Marketing of Services. Introduction, Price and Non-Price
Factors, Methods of Pricing, International Pricing Strategies, Dumping and Price Distortion,
Counter Trade.
MSBS-BOS-B.COM-2023-2026

Module III 12 Hours

Promotion of Product/Services Abroad: Methods of international promotion; Direct mail and
sales literature; Advertising, Personal selling, Trade fairs and exhibitions.

Module IV 12 Hours
International Distribution and foreign institutions: Distribution channels and logistics
decisions; Selection and appointment of foreign sales agents. Introduction, IMF, World Bank –
IBRD, International Finance Corporation, Organization for Economic Cooperation and
Development (OECD).

Module V 12 Hours
Export Policy and Practices in India: Exim policy - an overview; Trends in India's foreign
trade; Steps in starting an export business; Product selection; Market selection; Export pricing;
Export finance; Documentation; Export procedures; Export assistance and incentives.

Text Books
1. Bhattacharya R.L. and Varshney B.: International Marketing Management; Sultan
Chand, New Delhi.
2. Bhattacharya B.: Export Marketing Strategies for Success; Global Press, New Delhi.
3. Keegan W.J.: Multinational Marketing Management; Prentice Hall, New Delhi.
4. Kriplani V.: International marketing; Prentice Hall New Delhi.

Reference Books
1. Taggart J.H. and Moder Mott. M.C.: The Essence of International Business; Prentice Hall
New Delhi.
2. Kotler Phillip: Principles of Marketing; Prentice Hall New Delhi.
3. Fayer Weather John: International Marketing; Prentice Hall
MSBS-BOS-B.COM-2023-2026
MSBS-BOS-B.COM-2023-2026

SEMESTER -
VI

Name of the Programme/Semester: B. Com - VI Branch: Business Studies

Subject: Managerial Economics Subject Code: BCMH601

Total Marks for Evaluation: 70 Credit: 04

Course Objective: To describe the principles of Managerial Economics as are applicable in

business

Course Outcome
After successfully completion of this course, the students will be able to: -
CO1: Describe the nature and scope of managerial economics, demand analysis and
growth model of the firm.
CO2: Learn the techniques of production function and cost analysis.
CO3: Comprehend the market forms and apply the pricing techniques to determine the
price of factors of production.
CO4: Apply the knowledge of national income accounting and cost of living
measurement in real world situations.
MSBS-BOS-B.COM-2023-2026

CO5: Assimilate the product and financial market equilibrium and decipher monetary
and fiscal policies.

COURSE CONTENTS
Module I 10 Hours
Demand and The Firm: Nature and scope of managerial economics; Consumer behavior:
Cardinal and ordinal approaches to the derivation of the demand function. Revealed preference
approach; Supply function; Firm theory: Objectives of the firm; Theory of the growth of the
firm: Marris model.

Module II 15 Hours
Production and Cost: Production function; Concept of productivity and technology; Production
with one variable input, returns to scale; Production with two variable inputs; Isoquants, ridge
lines; Isoclines; Producer ‘s Equilibrium; Cost function- classification of costs, short run cost
functions; Relationship between return to scale and return to a factor; Long run cost functions.

Module III 15 Hours

Market and Pricing: Market forms- perfect competition, monopolistic competition, monopoly
power, oligopolistic behavior; Cournot and Stackelberg models; Factor Pricing- demand and
supply of factors of production.

Module IV 10 Hours
Introduction to Macroeconomics: National Income Accounting; Circular flow of income and
expenditure; Limitations of national income accounting; Government deficit and trade deficit;
Measuring the cost of living; Natural rate of unemployment and Inflation.

Module V 10 Hours
Product and Financial Market Equilibrium: The Product markets, financial markets and labor
markets; Openness in product and financial markets; Putting all markets together; Monetary
theory and policy, fiscal theory and policy

Text books:
1. Dwivedi D.N, (2001)” Macroeconomics- Theory and Policy", Tata McGraw-Hill.
2. H. Carig Peterson and W. Cris Lewis, (2005)” Managerial Economics” Pearson Education.

Reference Books:
1. Arrow, K. J. (1962). The economic implications of learning by doing. Review of
Economic Studies 29(3), 155–173.
2. Baumol, W. J., Panzar, J. C., & Willig, R. J. (1982). Contestable markets and the theory
of industrystructure. San Diego, CA: Harcourt Brace Jovanovich.
3. Keat, P. G., & Young, P. K. (2014). Managerial economics: economic tools for today's
decisionmakers.
4. Macmillan; Maxwell Macmillan Canada; Maxwell Macmillan International and
Salvatore, Dominick (2001), Managerial Economics in a Global Economy, (7tth Edition),
Oxford University Press.
MSBS-BOS-B.COM-2023-2026

Name of the Programme/Semester: B. Com - VI Branch: Business Studies

Subject: Organizational Change and Development Subject Code: BCMH602

Total Marks for Evaluation: 70 Credit: 04

Course Objective:
The objective of the course is to facilitate understanding of leadership concepts and various
styles of leadership in different contexts and situations.

Course Outcomes:
After Completion of this course, the students will be able to: -
CO1: Understand the framework of organizational Change.
CO2: Explain the different types and levels of changes.
CO3: Discuss and implement the change in management process in any organization.
CO4: Apply the technologies to meet change requirements.
CO5: Apply the key concepts and tools for organizational development and change
MSBS-BOS-B.COM-2023-2026

leadership and management.

COURSE CONTENTS
Module I 12 Hours
Organizational Change: Concept and Significance; Managing Change; Concept of Analyzing
the Environment; Perspectives on Change: Contingency; Resource Dependence; Population
Ecology; Implications of Change.

Module II 12 Hours
Types of Change: Continuous or Incremental Change; Discontinuous or Radial Change;
Participate Change and Directive Change; Change Levers; Levels of Change: Knowledge
Changes; Attitudinal Changes; Individual Behavior Changes and Organizational Performance
Changes.

Module III 12 Hours

Implementing Change: Steps-Assembling a Change; Management in Establishing a New
Direction for the Organization; Setting up of Change Teams; Aligning Structure; Systems and
Resources; Removing Road Blocks; Absorbing Changes into Organization.

Module IV 12 Hours
HR and Technological change: Introduction special features of new technology; organizational
implications of technological change; Emerging profile HR; Employee Empowerment,
Emotional Intelligence and employee productivity; Managing work stress

Module V 12 Hours
Organizational Development (OD): Concept and Evolution; OD Interventions: Diagnostic
Activities; Team Building; Sensitivity Training; Third Party and Inter Group Interventions;
Educational and Structural Interventions; Indian Experiences of OD in Public and Private
Enterprises.
Case Analysis: The Question Paper shall have a compulsory question on Case Analysis.

Text Books
1. Nilakant, V. and Ramnaryan, S., Managing Organisational Change, Response Books,
New Delhi.
2. Beckhanrd, Richard and Harris, Reuben T., Organisational Transitions: Managing
Complex Change, Addision, - Wesley, Mass
3. Kanter, R.M., Stein, B.A and Jick, T.D., The Challenge of Organisational Change, Free
Press, New York.
4. Hammer, Michael and Champy, James, Reengineering the Corporation: A Manifesto for
Business Revolution, Harper Business, New York.
5. Hurst, David K., Crisis and Renewal: Meeting the Challenge of Organizational Change,
Harvard University Press, Mass

Reference Books:
1. Pattanayak, Biswajeet and Kumar Pravash, Change for Growth, Wheeler
Publications, New Delhi.
2. Morgan, Gareth, Imagination, Response Books, New Delhi.
MSBS-BOS-B.COM-2023-2026

3. Madhukar Shukla, Competing Through knowledge, Response Books, New Delhi.

4. Storey, John, International Cases in Human Resources Management, Beacon
Books, New Delhi.
5. Venkataratnam C.S., Varma, Anil (ed): Challenge of Change: Industrial Relations
in Indian Industry: Allied Pub. Ltd., New Delhi.

Name of the Programme/Semester: B. Com - VI Branch: Business Studies

Subject: Advance Financial Accounting Subject Code: BCMH603

Total Marks for Evaluation: 70 Credit: 04

Course Objective: The course aims to impart advanced knowledge on financial accounting
applicable in business enterprises of special nature and on Government accounting system.

Course Outcomes:

After successfully completion of this course, the students will be able to: -
MSBS-BOS-B.COM-2023-2026

CO1: Recall the statutory books required for banking companies.

CO2: Understand the accounting treatment associated with amalgamation, including the
handling of dissenting shareholders.

CO3: Use accounting principles to prepare revenue accounts, profit and loss accounts,
and balance sheets for life and general insurance businesses.

CO4: Use accounting solutions for complex investment scenarios and assess the impact
of inflation.

CO5: Apply the various approaches/models in human resource accounting to real-world

scenarios and Assess indicators of social performance.

COURSE CONTENTS Hours: 12

Module I

Accounting of Banking Companies

Statutory books, special features on Bank Book keeping. Preparation and presentation of
Financial Statements (PL Accounts and Bank Balance Sheet) of Banking Companies, Advances
– its classification and provisions made against advances, Rebate on Bills Discounted, Income
recognition.

Module II Hours: 12

Amalgamation & Absorption: Amalgamation: meaning and types; Calculation of purchase

consideration, accounting treatment, Dissenting Shareholders, Inter-company Owings.
Absorption: Meaning and accounting treatment.

Module III Hours: 12

MSBS-BOS-B.COM-2023-2026

Accounting of Insurance Companies

Books maintained by Life Insurance Companies and General Insurance Companies, Accounts of
Life insurance company – Revenue Account, Profit and Loss Account and Balance Sheet,
Ascertainment of profit under Life Insurance business, Accounts of General Insurance business –
Revenue Account, Profit and Loss Account and Balance Sheet.

Module IV Hours: 12

Inflation Accounting and Investment Accounting

Investment Accounting Concept; meaning and definition; Types of investment, Issue of

securities transfer of securities; Journal entries in the books of purchaser and seller. Preparation
of necessary ledger accounts, Inflation Accounting- Meaning and definition and its scope.

Module V Hours: 12

Human Resource Accounting: Definition and its scope, Emergence of human resource
accounting, Traditional accounting practices, Human resource -an asset, classification of human
resource accounting approaches / model, Cost based approaches, historical approaches
accounting, Replacement cost based approaches, Opportunity cost model, Economic model,
Goodwill method, Adjusted discounted future wages method, behavioral and other surrogate
Social Responsibility Accounting: Meaning, Nature of social responsibility, need, objectives,
accounting concept and objectives of social responsibility, indicators of social performance
(Theory only)

Text Books:

1. Advanced Accountancy by S. N. Maheshwari and S. K. Maheshwari, Vikas Publishing

House.
2. Advanced Financial Accounting by Ravi M. Kishore, Taxmann Publications.
3. Advanced Financial Accounting by Richard E. Baker, C. L. Christensen, and David M.
Cottrell, McGraw Hill Education.
4. Advanced Financial Accounting and Reporting by Dhanesh Khatri, Taxmann
Publications.
5. Advanced Financial Accounting: An International Approach by Jagdish Rattanani,
Pearson Education
6. Advance Accountancy by Dr. K S Raman,VOLII Himalya Publishing House
MSBS-BOS-B.COM-2023-2026

Reference books:

1. Anthony, R., Hawkins, D., & Merchant, K. A. (2010). Accounting: Text and Cases. New
York: McGraw-Hill Education.
2. Dam, B. B., & Gautam, H. C. (2019). Advanced Accounting. Gayatri Publications,
Guwahati.
3. Goyal, B. K., & Tiwari, H. N. (2019). Financial Accounting. New Delhi: Taxmann
Publication.
4. Jain, S. P., & Narang, K. L. (2016). Advanced Accountancy. New Delhi: Kalyani
Publishers. 3. Horngren, C. T., Sundem, G. L., Elliott, J. A., & Philbrick, D. (2013).
Introduction to Financial Accounting. London: Pearson Education.
5. Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K. (2018). Financial
Accounting. New Delhi: Vikas Publishing House Pvt. Ltd. 5. Monga, J. R. (2017).

Name of the Programme/Semester: B. Com - VI Branch: Business Studies

Subject: Investment on Stock Market Subject Code: BCMH604

Total Marks for Evaluation: 70 Credit: 04

Course Objective: This paper intends to provide basic skills to operate in stock markets and the
ways of investing in it. It will enable the student to take up investment in stock markets
independently.

Course Outcome: -
After completion of this course, the students will be able to: -
CO1: Understand the structure, organization and working of capital markets in
India.
CO2: Understand on the stock market operations in terms of its structure and
trading.
CO3: To analyse the stock’s value using different techniques and appraise the
shareholding pattern of the company.
CO4: Understand the concept and types of Mutual Fund, choose the appropriate
Mutual Fund.
CO5: Appraise the basic risk management and trading strategies using futures and
options.

COURSE CONTENTS
Module I
Investing Fundamentals 12 Hours
Types of Investment – Equity Shares, IPO/FPO, Bonds, Indians Securities Market: the market
participants, trading of securities, security market indices, Sources of financial information,
MSBS-BOS-B.COM-2023-2026

Stock exchanges in India: BSE, NSE, MCX. Buying and selling of stocks: using brokerage and
analysis’ recommendations; Use of limit order and market order.

Module II
Stock Analysis 12 Hours
Online Trading of stocks; Understanding stock quotations, types and placing of order; Risk: its
valuation and mitigation. Analysis of the company: financial characteristics (as explained by
ratio analysis, future prospects of the company, assessing quality of management using financial
and non-financial data, balance sheet and quarterly results, cash flows and capital structure.

Module III
Stock Valuation 12 Hours
Comparative analysis of companies, Stock valuations: using ratios like PE ratio, PEG ratio, and
Price Revenue ratio; Use of historic prices, simple moving average, basic and advanced
interactive charts; Examining the shareholding pattern of the company; Pitfalls to avoid while
investing: high P/E stocks, low price stocks, stop loss, excess averaging.

Module IV
Investing in Mutual Funds 12 Hours
Background of Mutual Funds: Needs and advantages of investing in mutual Funds. Net Asset
Value, Types of Mutual funds: Open ended, closed ended, equity, debt, hybrid, money market,
load vs. no load funds, Factors affecting choices of mutual funds, CRISIL Mutual Fund Ranking
and its usage.

Module V
Understanding Derivatives 12 Hours
Futures, Options, Trading in futures and options, understanding stock market quotes on futures
and options; Types of orders Put and call options: How Put and Call options work; Commodities,
Derivatives of commodities, trading of commodity derivatives on MCX, Currency derivatives
and its trading.

Text Books:
1. Gitman and Joehnk. Fundamentals of Investing, Pearson.
2. Madura, Jeff, Personal Finance. Pearson
3. Chandra, Prasanna. Investment Analysis and Portfolio Management. Tata McGraw Hill.
4. Damodaran, Aswath. Investment Valuation: Tool and Technique for Determining

Reference Book:
1. Investing in Stocks and Shares - Dr John White
2. Taxmann's Investing in Stock Markets - Prof. (Dr). Vanita Tripathi, Neeti Panwar
MSBS-BOS-B.COM-2023-2026

Name of the Programme/Semester: B. Com - VI Branch: Business Studies

Subject: Digital Marketing Subject Code: BCMH605

Total Marks for Evaluation: 70 Credit: 04

Course Objective: To understand the basic concept of Digital Marketing and a road map for
successful digital marketing strategies.

Course Outcomes:
After successfully completion of this course, the students will be able to: -
CO1: Understand the concept of Digital Marketing.
CO2: Illustrate impact of digital marketing and consumer behavior.
CO3: Understand online marketing through various techniques.
CO4: Demonstrate examining different tools of digital advertising.
CO5: Discriminate Digital marketing budgeting and planning of cost control.

COURSE CONTENTS
Module I Hours: 12
Fundamentals of Digital marketing & Its Significance, Traditional marketing Vs Digital
Marketing, Evolution of Digital Marketing, Digital Marketing Landscape, Key Drivers, Digital
Consumer & Communities, Gen Y & Netizen’s expectation & influence wrt Digital Marketing.

Module II Hours: 12
MSBS-BOS-B.COM-2023-2026

The Digital users in India, Digital marketing Strategy- Consumer Decision journey, POEM
Framework, Segmenting & Customizing messages, Digital advertising Market in India, Skills in
Digital Marketing, Digital marketing Plan.

Module III Hours: 12

Terminology used in Digital Marketing, PPC and online marketing through social media, Social
Media Marketing, SEO techniques, Keyword advertising, Google web-master and analytics
overview, Affiliate Marketing, Email Marketing, Mobile Marketing

Module IV Hours: 12
Display adverting, Buying Models, different type of ad tools, Display advertising terminology,
types of display ads, different ad formats, Ad placement techniques, Important ad terminology,
Programmatic Digital Advertising.

Module V Hours: 12
Digital Marketing Budgeting Digital Marketing Budget & Plan; Resource Planning; Cost
Estimating; Cost Budgeting; Cost Control

Text Books:
1. Digital Marketing –Kamat and Kamat-Himalaya
2. Marketing Strategies for Engaging the Digital Generation, D. Ryan,
3. Digital Marketing, V. Ahuja, Oxford University Press
4. Digital Marketing, S.Gupta, McGraw-Hill
5. Quick win Digital Marketing, H. Annmarie, A. Joanna, Paperback edition

Reference books:
1. Brand storytelling, Miri Rodriguez

Name of the Programme/Semester: B. Com - VI Branch: Business Studies

Subject: Retail Management and Marketing of Services Subject Code: BCMH606

Total Marks for Evaluation: 70 Credit: 04

Course Objective: To familiarize students with the decisions involved in running a retail firm
and the concepts and principles for making those decisions. While the course focuses on the
retail industry including retailers of consumer services, the content of the course is useful for
students interested in working for companies that interface with retailers such as manufacturers
of consumer products or for students with a general management or entrepreneurial interest.

Course Outcomes:
On successful completion of the course, the students will be able to: -
CO1: Describe the concept and related terms in retailing.
MSBS-BOS-B.COM-2023-2026

CO2: Classify the ways retailers use marketing tools and techniques to interact with
their customers.
CO3: Contrast various formats of retail in the industry.
CO4: Categorize the operations-oriented policies, methods, and procedures used by
successful retailers in today's global economy.
CO5: Explain the responsibilities of retail personnel in the numerous career positions
available in the retail field.

COURSE CONTENTS
Module I 12 Hours
Introduction to Retailing: Introduction, Meaning of Retailing, Economic Significance of
Retailing, Retailing Management Decision Process, Product Retailing vs. Service Retailing,
Types of Retailers, Retailing Environment, Indian vs. Global Scenario Retail Marketing
Environment- Introduction, Understanding the Environment, Elements in a Retail Marketing
Environment, Environmental Issues.

Module II 12 Hours
The Retail Marketing Segmentation: Introduction, Importance of Market, Segmentation in
Retail, Targeted Marketing Efforts, Criteria for Effective Segmentation, Dimensions of
Segmentation, Positioning Decisions , Limitations of Market Segmentation Store Location and
Layout: Introduction, Types of Retail Stores Location, Factors Affecting Retail Location
Decisions, Country/Region Analysis, Trade Area Analysis, Site Evaluation, Site Selection,
Location Based Retail Strategies.

Module III 12 Hours

Retail purchasing and pricing: Purchase management: - Merchandise purchasing, open to buy,
open to buy planning, analyzing the merchandise performance, Pricing strategies: -every day
pricing, competitive based pricing, price skimming, market-oriented pricing, marginal cost
pricing. Retail price strategies: - mark-up pricing, vendor pricing, competitive pricing,
psychological pricing.

Module IV 12 Hours
Retail marketing and promotion: Nature and scope: -relationship marketing, market strategies,
retail research Understanding the retail customer: - retail market, population analysis,
demographic analysis, consumer behavior Retail promotion Mix: - Retail promotion programme,
retail advertising media, promotional budget. Customer services: - customer services, services
quality gaps, service recovery.

Module V 12 Hours
Information system in retailing: Acquiring and using information strategies, technology in retail,
information sources, retail information system. Retailing in India: Evolution sources, retail
information system.

Text Books: -
1. Marketing Management- Ramaswani & Namakumari
MSBS-BOS-B.COM-2023-2026

2. Retail Management by S.L. Gupta

Reference Book: -
1. Retail Marketing Management by David Gilbert
2. Marketing Management-Philip Kotler