St.

Xavier’s College (Autonomous), Kolkata

Postgraduate and Research Department of Commerce

Four-year Undergraduate Programme in Commerce

Bachelor of Commerce (Honours/Honours with Research)
from the academic year 2023-2024
St. Xavier’s College, Department of Commerce, will offer a four-year (eight semesters)

Bachelor of Commerce (Honours/Honours with Research) programme. There will be an

exit option after three years, as per UGC guidelines.

NOMENCLATURE OF THE DEGREES

Bachelor of Commerce (Honours) - Four-Year (Eight Semesters) - A student will be awarded

the honours degree after completing 176 credits.

Bachelor of Commerce (Honours with Research) - Four-Year (Eight Semesters) - If a student

secures a minimum of 75% marks in first six semesters may opt for honours with research in
4th year. The student will be required to complete a research project/dissertation under the
guidance of a Faculty member.

Note: Students completing the 4-years programme may join the Master degree programme and
complete the same in one year. Also a student completing the B.Com. (Honours with Research) may
directly be allowed to join the Ph.D. Programme.

Bachelor of Commerce (exit option) - A student will be awarded the degree after completing
132 credits. Such a student may join the Master degree programme and complete the same
in two years.

EXPLANATION OF THE COURSES

The programme will consist of the following seven categories of courses as given below:

1. Major (Core) discipline is the discipline or subject of main focus.

2. Major (Core) Electives – students will choose courses of their interest in the third/fourth year.

3. Minor discipline helps a student to gain a broader understanding beyond the major discipline.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

4. Multi-disciplinary (MDC) are courses from other disciplines.

5. Ability Enhancement Courses (AEC) includes courses in;

i. Modern Indian Language - (Bengali/Hindi/Alternative English)

ii. Business Communication

The emphasis in these courses is on language, communication skills, critical reading, and

academic writing skills to enable students to express themselves coherently in written form

and in discussion.

6. Skill Enhancement Courses (SEC) are designed to impart practical skills, and hands-on

training.

7. Value-Added Courses (VAC) include courses in;

i. Spirituality and Inter-Religious Harmony

ii. Panchkosha: Holistic Personality Development

iii. Environmental Education & Sustainability

8. Internship will allow students to obtain experience in industry, research labs, business,

community service, learning projects.

Internship and Community Outreach (NSS) will have to be completed by all

students.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

Credit Structure of the B. Com. Programme

ABILITY
MULTI- SKILL
ENHANCEMENT VALUE ADDED INTERNSHIP (2) TOTAL
MAJOR (CORE) MINOR DISCIPLINARY ENHANCEMENT
Semester COURSES (AEC) - COURSES (VAC) & COMMUNITY CREDITS
(MDC) COURSES (SEC)
LANGUAGES OUTREACH
PAPERS CREDITS PAPERS CREDITS Papers Credits PAPERS CREDITS PAPERS CREDITS PAPERS CREDITS (NSS) (1)
4 OR 6* 4 4 2 3 2
I 2 8 1 4 1 4 2 4 1 2 22
II 2 8 1 4 1 4 2 4 1 2 22
III 2 8 1 4 1 4 1 3 1 2 21
IV 2 8 1 4 1 4 1 3 1 2 21
V 4 16 1 4 1 3 23
VI 4 16 1 4 3 23
VII* 4 18 1 4 22
VIII* 4 18 1 4 22
24 100 8 32 4 16 4 8 3 9 4 8 3 176

Note:

Core, Minor, MDC, SEC courses will be of 100 marks, each.

The AEC and VAC courses will be of 50 marks, each.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

Curriculum Structure – First Year

SEMESTER - I
Sl.
Course code Course name Category Marks Credits
No.
MAJOR
1 C1BC230111T Financial Accounting - 1 100 4
(CORE)
MAJOR
2 C1BC230121T Business Laws 100 4
(CORE)
3 B1BC230111T Management Principles and MINOR 100 4
Applications
4 M1BC230111T Micro Economics MDC 100 4
Modern Indian Language – 1
A1BC230121T Bengali
5 AEC 50 2
A1BC230131T Hindi
A1BC230141T Alternative English
6 A1BC230111T Business Communication - 1 AEC 50 2
7 V1BC230111T Spirituality and Inter-Religious VAC 50 2
Harmony
TOTAL 550 22

SEMESTER - II
Sl.
Course code Course name Category Marks Credits
No.
MAJOR
1 C1BC230211T Financial Accounting - 2 100 4
(CORE)
MAJOR
2 C1BC230221T Cost and Management Accounting - 1 100 4
(CORE)
3 B1BC230211T Organization Behaviour MINOR 100 4
4 M1BC230211T Macro Economics MDC 100 4
Modern Indian Language - 2
A1BC230221T Bengali
5 AEC 50 2
A1BC230231T Hindi
A1BC230241T Alternative English
6 A1BC230211T Business Communication - 2 AEC 50 2
Panchkosha: Holistic Personality
7 V1BC230211T VAC 50 2
Development
TOTAL 550 22

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

Curriculum Structure – Second Year

SEMESTER - III
Sl.
Course code Course name Category Marks Credits
No.
MAJOR
1 C2BC230311T Cost and Management Accounting - 2 100 4
(CORE)
MAJOR
2 C2BC230321T Direct Taxation - 1 100 4
(CORE)
3 B2BC230311T Indian Economics MINOR 100 4

4 M2BC230311T Business Mathematics and Statistics - 1 MDC 100 4

5 S2BC230311P Information Technology Skills for Business SEC 100 3

6 V2BC230311T Environmental Education - 1 VAC 50 2

TOTAL 550 21

SEMESTER - IV
Sl.
Course code Course name Category Marks Credits
No.
MAJOR
1 C2BC230411T Direct Taxation - 2 100 4
(CORE)
MAJOR
2 C2BC230421T Corporate Laws 100 4
(CORE)

3 B2BC230411T Emerging Trends in E-Business MINOR 100 4

4 M2BC230411T Business Mathematics and Statistics - 2 MDC 100 4

5 S2BC230411T Entrepreneurship SEC 100 3

6 V2BC230411T Environmental Education - 2 VAC 50 2

TOTAL 550 21

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

Curriculum Structure – Third Year

SEMESTER - V
Sl. No. Course code Course name Category Marks Credits
MAJOR
1. C3BC230511T Fundamentals of Financial Management 100 4
(CORE)
MAJOR
2. C3BC230521T Principles of Marketing 100 4
(CORE)
MAJOR
3. MAJOR (CORE) - ELECTIVE 1 100 4
(CORE)
MAJOR
4. MAJOR (CORE) - ELECTIVE 2 100 4
(CORE)
5. B3BC230511T Human Resource Management MINOR 100 4
6. S3BC230511T Fintech SEC 100 3
TOTAL 600 23
Major (Core) Pool for Semester V (students to select TWO courses from this pool)
i. C3BC230531T Corporate Accounting
ii. C3BC230541T Financial Markets (50 marks), Banking and Other Financial Institutions (50 marks)
iii. C3BC230551T Consumer Behaviour (50 marks) and Services Marketing (50 marks)
iv. C3BC230561T Integrated Marketing Communications
SEMESTER - VI
Sl. No. Course code Course name Category Marks Credits
MAJOR
1. C3BC230611T Auditing and Assurance 100 4
(CORE)
MAJOR
2. C3BC230621T Indirect Taxation 100 4
(CORE)
MAJOR
3. MAJOR (CORE) - ELECTIVE 3 100 4
(CORE)
MAJOR
4. MAJOR (CORE) - ELECTIVE 4 100 4
(CORE)
5. B3BC230611T Ethics and Corporate Governance MINOR 100 4
INTERNSHIP 2
COMMUNITY OUTREACH (NSS) 1
TOTAL 500 23
Major (Core) Pool for Semester VI (students to select TWO courses from this pool)
i. C3BC230631T Financial Reporting (50 marks) and Financial Statement Analysis (50 Marks)
ii. C3BC230641P Business Data Analytics (Practical)
iii. C3BC230651T International Business
iv. C3BC230661T Rural Marketing (50 marks) and International Marketing (50 marks)

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

Curriculum Structure – Fourth Year – Honours Programme

SEMESTER - VII
Sl. Course
Course name Category Marks Credits
No. code
MAJOR
1 Introduction to Research Methodology 100 6
(CORE)
2 Research Ethics and Academic Writing MINOR 100 4
MAJOR
3 MAJOR (CORE) - ELECTIVE 5 100 4
(CORE)
MAJOR
4 MAJOR (CORE) - ELECTIVE 6 100 4
(CORE)
MAJOR
5 MAJOR (CORE) - ELECTIVE 7 100 4
(CORE)
TOTAL 500 22
Major (Core) Pool for Semester VII (students to select THREE courses from this pool)
i. Advanced Financial Management
ii. Strategic Management
iii. Security Analysis and Portfolio Management
iv. Artificial Intelligence in Business
SEMESTER - VIII
Sl. Course
Course name Category Marks Credits
No. code
MAJOR
1 Academic Project 100 6
(CORE)
Enterprise Resource Planning (Theory - 50 marks)
2 MINOR 100 4
& Business Intelligence (Practical - 50 Marks)
MAJOR
3 MAJOR (CORE) - ELECTIVE 8 100 4
(CORE)
MAJOR
4 MAJOR (CORE) - ELECTIVE 9 100 4
(CORE)
MAJOR
5 MAJOR (CORE) - ELECTIVE 10 100 4
(CORE)
TOTAL 500 22
Major (Core) Pool for Semester VIII (students to select THREE courses from this pool)
i. Quantitative Techniques in Business
ii. Applications of Macro Economic Policies on Indian Economy
iii. Strategic Marketing Management
iv. Risk Management
Grand total of Semesters I to VIII 4300 176

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

Curriculum Structure – Fourth Year – Honours with Research Programme

SEMESTER - VII
Sl. Course
Course name Category Marks Credits
No. code
MAJOR
1 Advanced Research Methodology 100 6
(CORE)
2 Research Ethics and Academic Writing MINOR 100 4
MAJOR
3 MAJOR (CORE) - ELECTIVE 5 100 4
(CORE)
MAJOR
4 MAJOR (CORE) - ELECTIVE 6 100 4
(CORE)
MAJOR
5 MAJOR (CORE) - ELECTIVE 7 100 4
(CORE)
TOTAL 500 22
Major (Core) Pool for Semester VII (students to select THREE courses from this pool)
i. Advanced Financial Management
ii. Strategic Management
iii. Security Analysis and Portfolio Management
iv. Artificial Intelligence in Business
SEMESTER - VIII
Sl. Course
Course name Category Marks Credits
No. code
MAJOR
1 Dissertation 100 6
(CORE)
Enterprise Resource Planning (Theory - 50 marks)
2 MINOR 100 4
& Business Intelligence (Practical - 50 Marks)
MAJOR
3 MAJOR (CORE) - ELECTIVE 8 100 4
(CORE)
MAJOR
4 MAJOR (CORE) - ELECTIVE 9 100 4
(CORE)
MAJOR
5 MAJOR (CORE) - ELECTIVE 10 100 4
(CORE)
TOTAL 500 22
Major (Core) Pool for Semester VIII (students to select THREE courses from this pool)
i. Quantitative Techniques in Business
ii. Applications of Macro Economic Policies on Indian Economy
iii. Strategic Marketing Management
iv. Risk Management
Grand total of Semesters I to VIII 4300 176

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

SEMESTER I
Semester: I
Course name: FINANCIAL ACCOUNTING 1
Course Credits: 4
Pedagogy: Classrooms lecture
Course Description:
Learning Objectives: The course aims to help learners to acquire conceptual knowledge of
LO 1. Accounting Framework
LO 2. Accounting Standards and IndAS
LO 3. Concept of revenue, depreciation and inventory
LO 4. Financial statements of sole proprietorship firm, not-for-profit organisation
LO 5. How to prepare financial statement from incomplete records
LO 6. Dissolution of partnership firm
LO 7. Amalgamation of partnership firms.
Course Outcomes: On successful completion of the course, students will be able to:
CO 1. Understand the accounting conceptual framework and apply the concepts as and when
needed;
CO 2. Measure business income by applying relevant Accounting Standards;
CO 3. Evaluate the importance of depreciation and inventories in financial statements;
CO 4. Prepare financial statements of sole proprietorship form of business;
CO 5. Preparation of Financial Statements from Incomplete Records;
CO 6. Prepare accounts for Not-for-Profit Organisations;
CO 7. Dissolution of partnership firms and amalgamation of firms.
Unit (No. and Name) Details No. of
classes
1. The Accounting A) Framework for Preparation and Presentation of Financial 10
Framework and An Statements.
introduction to AS B) Concept of AS and IndAS, convergence and application on
and Ind AS various entities in India
2. Concepts for • Accounting of Inventory - meaning, significance and 18
Determination of recording system: periodic and perpetual system, application
Business Income of Accounting Standard in valuation of inventory (AS 2).
• Accounting for Property, Plant and Equipment - accounting
for Depreciation: application of accounting standard, disposal
of depreciable assets, change in the method of depreciation
(AS 10).
• Revenue Recognition: recognition of incomes and expenses
with reference to applicable Accounting Standard (AS 9).
3. Final Accounts • Preparation of financial statements for sole proprietorship 20
entity with appropriate adjustment and rectification.
• Preparation of financial statements of Non-Profit Seeking
Organization
4. Preparation of Financial Statements from Incomplete Records 14

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

5. Accounting of • Dissolution of partnership business and concept of 16

Partnership Business piecemeal distribution.
• Amalgamation of firms.
Suggested Readings/References:
• Hanif and Mukherjee-Financial Accounting-McGraw – Hill Education India Pvt. Ltd
• Lal, J., & Srivastava, S. (2012). Financial Accounting Text & Problems. Mumbai: Himalaya
Publishing House.
• Monga, J. R. (2017). Financial Accounting: Concepts and Applications. New Delhi: Mayur
Paperback Publishing.
• Shukla, M. C., Grewal, T. S., & Gupta, S. C. (2016). Advanced Accounts. Vol.-I. New Delhi:
Sultan Chand Publishing.
• Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K. (2018). Financial Accounting.
New Delhi: Vikas Publishing House Pvt. Ltd.
• Sehgal, D. (2014). Financial Accounting. New Delhi: Vikas Publishing House Pvt. Ltd.
• Goyal, B. K., & Tiwari, H. N. (2019). Financial Accounting. New Delhi: Taxmann Publication.
• Goldwin, N., Alderman, W., & Sanyal, D. (2016). Financial Accounting. Boston: Cengage
Learning.
• Tulsian, P. C. (2002). Financial Accounting. Chennai: Pearson Education.
• Accounting standard - issued by ICAI / www.icai.org.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

Semester: I
Course name: Business Law
Course Credits: 4
Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar.
Course Description
Learning Objectives: The course aims to help learners to acquire conceptual knowledge.
LO1. Have a basic understanding of the law
LO2. Solve complex legal problems faced by the people while undertaking business contracts
Course Outcomes: On successful completion of the course, students will be able to:
CO1. ability to apply the legal principles and theories in day-to-day life
CO2. to explore the potential legal issues coming up in the business world and seek a possible
legal solution.
Unit (No. Details No. of
and Name) classes
I The Indian Contract Act, 1872: 15
General Principles of Law of Contract
a) Contract – meaning, characteristics and kinds of contract – void,
Voidable, quasi and contingent contracts; Essentials of a valid
Contract
b) Offer and acceptance
c) Contractual capacity
d) Free consent
e) Consideration
f) Discharge of a contract – modes of discharge
g) Breach and remedies against breach of contract.
h) Arbitration Clause in the contract with reference to section 7,8,9,10 of
the Arbitration and Conciliation Act 1996
II The Sale of Goods Act, 1930 5
a) Contract of sale, meaning and difference between sale and Agreement
to sell;
b) Conditions and warranties
c) sale by a non-owner
d) Unpaid seller – meaning, rights of an unpaid seller against the goods
and the buyer.
III The Limited Liability Partnership Act, 2008 10
a. Salient Features of LLP
b. Differences between - LLP and Partnership, LLP and Company
c. LLP Agreement
d. Partners and Designated Partners
e. Incorporation Document Incorporation by Registration
g. Partners and their Relationship
IV The Negotiable Instruments Act 1881 15
a) Meaning, Characteristics, and Types of Negotiable
Instruments: Promissory Note, Bill of Exchange, Cheque

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

b) Holder and Holder in Due Course, Privileges of Holder in Due

Course.
c) Negotiation: Types of Endorsements
d) Crossing of Cheque
e) Dishonour of Cheque
f) Noting and Protest
V Consumer Protection Act 2019 15
a) Object of the law --- from caveat emptor to caveat venditor
b) Definition (complainant, complaint, consumer, mediation, product
liability, unfair trade practice)
c)District, State and National Consumer Protection Councils- object and
purpose
d) Consumer Protection Authority -establishment, procedure, search
and seizure, powers and functions of central authority
e) Consumer Disputes Redressal Commission and its functions,
jurisdiction, procedure and orders
f) Mediation- consumer mediation cell, reference of dispute to
mediation, (with reference to section 37,49,59 and 79)
g) Penalty
h) Appeal
Practical Exercises/Skill Development Activities: Class seminar
Suggested Readings/References:
1.M.C. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House, New Delhi.
2. Avtar Singh, Business Law, Eastern Book Company, Lucknow.
3. Ravinder Kumar, Legal Aspects of Business, Cengage Learning
4. SN Maheshwari and SK Maheshwari, Business Law, National Publishing House, New Delhi.
5. Avtar Singh “Consumer Protection Act” EBC
6. Akhileshwar Pathak, Legal Aspects of Business, McGraw Hill Education

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

Semester: I
Course name: Management Principles and Applications
Course Credits: 4
Pedagogy: Classrooms lecture, Case studies, Assignments, Group Discussion & Seminar
Course Description: This course is designed to acquaint students with basic concepts, principles
and theories in the area of organizational management; give an overview of key management
functions and sub-functions; and identify the scope for application management principles to
achieve organizational effectiveness.
Learning Objectives: The course aims to help learners to acquire conceptual knowledge of:
LO1. Nature, Functions and Evolution of Management as a discipline.
LO2. Process and types of planning, forecasting techniques, environmental analysis, basics of
strategic planning and the nature, process and types of decision-making.
LO3. Nature and process of organizing, types of organization structures, principles, types and
process of delegation and departmentalization.
LO4. Staffing process, nature, types and theories of motivation and leadership, communication
process, types, and networks.
LO5. Type, principles, and techniques of control.
Course Outcomes: On successful completion of the course, students will be able to:
CO1. Understand the basic concepts, functions and evolutionary history of management and
identify key managerial issues in contemporary industrial organizations.
CO2. Formulate various types of plans by analysing the environment and apply decision-making
techniques suitable to varying decision-making situations.
CO3. Classify organizations in terms of their organization structures and apply the principles of
delegation and departmentalization to achieve organizational effectiveness and efficiency.
CO4. Appreciate the implications of motivation and leadership theories in the context of various
organizational functions and suggest measures to make organizational communications effective.
CO5. Design and implement control measures in monitoring operations, identifying deviations
from plans and prescribing measures for course correction where necessary.
Unit (No. and Details No. of
Name) classes
1. Introduction to (a) Management Concepts: Meaning, Definition, Significance, 18
Management management as a profession, management vs admin, skills, roles
of manager (Mintzberg), levels of management.
(b) Management Functions: Overview of functions, co-
ordination (concept, definition, types, techniques, essence of
managing)
(c) Evolution of Management Thought: Classical (brief concept)
theories of Taylor, Fayol, Weber, Mary Parker Follett (theoretical
contribution), Neo-classical (brief concept of behavioural and
human relations) theories of Elton Mayo (Hawthorne
Experiment), Modern approach (system and contingency), MBO
(Peter Drucker), Michael Porter (Five force analysis)
(d) Contemporary issues in Management: Globalization, ethics
and social responsibilities of business, technological innovation,

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

TQM (total quality management), Work force Diversity,

Digitalization.
2. Planning (a) Planning: Concept, types, process, limitations, forecasting- 12
concept, techniques.
(b) Business Environment: Macro and micro environmental
factors - concept and components, SWOC Analysis
(c) Strategic planning: Concept, process, importance,
limitations, levels of strategic planning.
(d) Decision making: Decision-making – Concept, Decision
making conditions: certainty, risk, uncertainty, Process, Perfect
rationality and bounded rationality, individual and group
decision making.
3. Organizing Meaning, Process Principles of Organizing, Organization chart, 10
Formal and Informal Organization, Types of Organization
Structure – Traditional and Modern, Departmentalization -
Concept, Bases of Departmentalization; Span of management –
Concept; Authority, Responsibility, Accountability relationship;
Decentralization - Concept; Delegation of Authority - Concept ,
Principles and Obstacles in Delegation
4. Staffing and (a) Staffing: Concept of staffing, staffing process 20
Leading (b) Motivation: Concept, Importance, Extrinsic and intrinsic
motivation; Theories of Motivation: Maslow’s Hierarchy of
Needs Theory, Herzberg’s Motivation-Hygiene Theory, Mc
Gregor’s Theory X and Theory Y.
(c) Leadership: Concept, Importance, Styles, Theories of
Leadership: Trait Theory, Tannenbaum-Schmidt Continuum,
Michigan and Ohio Studies, Blake and Mouton Managerial Grid.
(d) Communication: Concept, Process, Types-oral, and written
communication, non-verbal communication electronic
communication-video and virtual communication, formal and
informal communication, Barriers to communication, Measures
to overcome barriers, Communication network - types,
Grapevine.
5. Control Concept, Process, Types; Principles of effective controlling, 5
Techniques of Control (Traditional and Modern techniques)
Practical Exercises/Skill Development Activities: Class seminars, group discussions, analysis of
cases and scenario construction.
Suggested Readings/References:
1. Harold Koontz & Heinz Weihrich, Essentials of Management: An International and
Leadership Perspective, McGraw Hill Education.
2. Stephen P. Robbins & Madhushree Nanda Agrawal, Fundamentals of Management:
Essential Concepts and Applications, Pearson Education.
3. George Terry, Principles of Management, Richard D. Irwin
4. Peter F Drucker, Practice of Management, Mercury Books, London Note: Latest edition.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

5. Newman, Summer & Gilbert, Management, PHI

6. James H. Donnelly, Fundamentals of Management, Pearson Education.
7. Charles. W. Hill & Steven McShane, Principles of Management, McGraw Hill, Special
Indian Edition
8. Griffin, Management Principles and Application, Cengage Learning
9. Robert Kreitner, Management Theory and Application, Cengage Learning
10. L. M. Prasad, Principles and Practice of Management, Sultan Chand & Sons
11. Soheli Ghose & Dipanjan Basu, Principles of Management, ABS Publishing House
12. TN Chhabra, Management Concepts and Practice, Dhanpat Rai & Co. (Pvt. Ltd.), New Delhi
13. B.P. Singh & A.K. Singh, Essentials of Management, Excel Books
14. P. C. Tripathy & P. N. Reddy, Principles of Management, Tata McGraw Hill Education
Private Limited.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

Semester: I
Course name: MICRO ECONOMICS
Course Credits: 4
Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar
Course Description: Undergraduate introductory course to explain the basic concepts of
Microeconomics
Learning Objectives: The course aims to help learners to acquire conceptual knowledge of;

LO1: The basic microeconomic theories and models along with the policy implications,
advantages and limitations of the same.

LO2: Utilizing numerical and graphical techniques in understanding and presenting

microeconomic concepts.
Course Outcomes: On successful completion of the course, students will be able to:

CO1. To analyse critically and explain the behavior of individual economic agents such as
consumers, firms, and market with the help of diagrams and also some mathematical tools.

CO2. To apply the microeconomic theories and models to determine solutions to practical
economic problems.
Unit (No. and Details No. of
Name) classes
● Concept of scarcity and choice, Opportunity cost, Production
possibility frontier, three basic economic questions, marginal
decision making,
Unit 1: Basic ● Concept of Demand, Law of Demand and Demand Curve;
Concepts of ● Concept of Supply, Law of Supply and Supply curve;
7
Demand and ● Market Equilibrium – Determination and Effects of Changes
Supply in Demand and Supply
● Concepts of Elasticity of Demand: Own Price, Cross-Price
and Income
● Numerical problems;
● Cardinal vs Ordinal Utility,
Unit 2: Theory of ● Concept of Indifference Curves - Properties
Consumer ● Budget Line – Defining the Budget Set / Affordable Set, 9
Behaviour ● Consumer Equilibrium,
● PCC and the Derivation of Demand Curve
● Concept of Production function – Short-run and Long-run
● Short-run Production Analysis - Law of variable
Unit 3: Theory of
proportions.
Production and 12
● Long-run Production Analysis - Concept of Isoquants –
Cost
properties, Iso-cost Lines, Producer’s equilibrium,
Expansion path, Returns to scale and Economies of Scale.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

● Cost: Different Cost Concepts, Explicit and Implicit Cost,

Differences between short run and long run cost -
Derivation of short run cost curves
● Relation between AC & MC;
● Relation between AVC & APL, MC & MPL;
● Numerical Problems
A. Perfect Competition

● Structural characteristics of Perfect Competition.

● SR & LR equilibrium of a firm. 6
● Short run supply curve of a firm.
● Numerical Problems.
B. Monopoly

● Sources of monopoly power.

● Short-run equilibrium.
● Absence of Supply Curve 5
● Measures of market power.
● Comparison between perfect competition and monopoly
● Numerical Problems.
C. Monopolistic Competition.

● Structural Characteristics
3
Unit 4: Different ● Perceived and Proportional Demand curves
types of Market
Structures: ● Short-Run Equilibrium.

D. Oligopoly and Game Theory

● Oligopoly

o Oligopolistic Interdependence

o Equilibrium in an Oligopolistic Models:

A) Cournot Model
10 (6 +4)
B) Collusive Model

● Game Theory and Strategic Decision Making

o Dominant Strategies

o Nash Equilibrium

o Prisoner’s Dilemma

Unit 5: Special ● Cost Plus Pricing

Pricing ● Price Discrimination. 4
Strategies

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

● Peak Load Pricing

Unit 6: ● Features of Public Goods.

Externalities, ● Free Rider Problem with Examples.
Public Goods ● Concept of Production and Consumption
and Common 4
Externalities with examples.
Resources
● Common Resources - Tragedy of Commons.

Practical Exercises/Skill Development Activities: Seminars and Group Discussions

Suggested Readings/References:
1. Ghosh. A., Bhattacharya M. Managerial Microeconomics, Platinum Publishers.
2. Koutsiyannis, Modern Microeconomics.
3. Maddala G.S. and E. Miller; Microeconomics: Theory and Applications, McGraw-Hill Education.
4. Perloff, J.; Microecnomics, Pearson
5. Peterson, Lewis and Jain, Managerial Economics, Pearson Education
6. Pindyck, R.S., D. L. Rubinfeld and P. L. Mehta; Microeconomics, Pearson Education.
7. Ryan and Pearce; Price Theory, Macmillan Press.
8. Thomas, Maurice and Sarkar, Managerial Economics, Tata McGraw Hill Education

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

Semester – I
Bengali
FULL MARKS - 50

Unit – I, Language [Marks 30] ভাষাপাঠ – (মান ৩০)

Comprehension, Marks- 15
ক) প্রবন্ধ: নিচের প্রবন্ধগুনি থেচক নিববানেত অংশ থবাধ-পরীক্ষচের জিয উদ্ধৃত কচর প্রশ্ন করা হচব। (মান -১৫)
[ভাষা পাঠ সঞ্চয়ি – কনিকাতা নবশ্বনবদ্যািয় থেচক]
১। বাঙ্গািা ভাষা – স্বামী নবচবকািন্দ
২। নশক্ষার বাহি- রবীন্দ্রিাে ঠাকুর
৩। বইপড়া – প্রমে থেৌধুরী
Writing Skill, Marks-15
খ) প্রতিববদন রচনা: সংবাদ্পচে প্রকাচশর উপচ াগী সাম্প্রনতক থকািও ঘটিার প্রনতচবদ্চির খসড়া রেিা করচত হচব।
অেবা সংলাপ তলখন: গল্াংশ অেবা উপিযাচসর অংশ থেচক সংিাপ নভনিক পুিনিবমবাে করচত হচব। (মান – ১০) [িযযিতম
১৫০ শচে]
গ) পতরভাষা: পাাঁেটি ইংচরনজ শচের বাংিা পনরভাষা নিখচত হচব। (মান -৫)
(কনিকাতা নবশ্বনবদ্যািয় প্রকানশত ‘ভাষা পাঠ সঞ্চয়ি’ গ্রচে সংকনিত পনরভাষাগুনি।)

Unit – II, Literature [Marks 20] সাতিিযপাঠ – (মান ২০) [ভাষা পাঠ সঞ্চয়ি – কনিকাতা নবশ্বনবদ্যািয় থেচক]
ক) রবীন্দ্রকতবিা পাঠ: ননববদয কাবয [দ্ুটি প্রচশ্নর থ থকািও একটির উির নিখচত হচব, িযযিতম ৩০০ শচে।] (মান -১০)
১। থতামার পতাকা াচর দ্াও
২। শতােীর সয ব আনজ
৩। নেি থ ো ভয়শযিয, উচ্চ থ ো নশর
খ) রবীন্দ্র ছ াটগল্প পাঠ: [দ্ুটি প্রচশ্নর থ থকািও একটির উির নিখচত হচব, িযযিতম ৩০০ শচে।] (মান -১০)
১। থপাস্টমাস্টার
২। মনেহারা

পাঠযগ্রেঃ
১) ভাষা পাঠ সঞ্চয়ি—কনিকাতা নবশ্বনবদ্যািয় প্রকানশত।

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

SEMESTER - I
HINDI
FULL MARKS - 50
ह द
िं ी व्याकरण और वर्तनी का सिंक्षिप्र् पररचय ।
अनव
ु ाद ववज्ञान
(1) अनव
ु ाद का र्ात्पयत: अनव
ु ाद के भिन्न प्रकार- िाषान्र्रण, सारानव
ु ाद र्था रूपाािंर्रण में साम्य– वैषम्य ।
(2) अनव
ु ाद के भिल्पगर् िेद: अववकल अनव
ु ाद (, िाषानव
ु ाद/छायानव
ु ाद, आिु अनव
ु ाद, डब ग
िं , किंप्यट
ू र अनव
ु ाद)
साह त्त्यक अनव
ु ाद के ववभिन्न रुप- काव्यानव
ु ाद, कथानव
ु ाद, नाट्यानव
ु ाद ।
(3) वैज्ञाननक र्कनीकी िब्दावली का अनव
ु ाद, मु ावरों और लोकोत्तर्यों का अनव
ु ाद, सिंक्षिप्र्ािरों र्था
कूटपदों का अनव
ु ाद, आिंचभलक िब्दावली का अनव
ु ाद।
(4) ववश्विाषाओँ की प्रमख
ु कृनर्यों के ह द
िं ी अनव
ु ाद एविं ह द
िं ी की प्रमख
ु कृनर्यों के ववश्विाषाओँ में ककए गए
अनव
ु ाद। ह द
िं ी अनव
ु ाद का िववष्य।
(5) अिंग्रेजी से ह द
िं ी का व्याव ाररक अनव
ु ाद।
चलचचत्र लेखन
(1) िारर्ीय भसनेमा का इनर् ास
(2) ह द
िं ी की आरिं भिक मक
ू और सवाक ककल्में
(3) ववगर् िर्ाब्दी की लोकवप्रय ह द
िं ी किल्में, लोकवप्रय किल्मी गीर् र्था प्रभसद्ध सिंवाद
(4) प्रमख
ु ननदे िक एविं अभिनेर्ा
(5) ॉलीवड
ु किल्मों की ह द
िं ी डब ग
िं
(6) ॉलीवड
ु का ह द
िं ी किल्म उद्योग
(7) किल्म ननमातण की प्रकिया
(8) ह न्दी में ननभमतर् ववज्ञापन ऐड किल्में
(9) ह न्दी की ववश्व व्यात्प्र् में किल्मों की िभू मका ।
(10) किल्म समीिा और किल्म का मल्
ू यािंकन
(11) िोले, दे वदास, और पीके (इन र्ीनों किल्मों की ननभमतनर्यााँ और समीिा)

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

Semester: I
Course name: ALTERNATIVE ENGLISH 1
Course Type: VAC
Course Credits: 2
Pedagogy: Classrooms lecture, Group discussion & Seminar
Course Description: The course is intended to give students a high level of competence in
English with an emphasis on the study of literary texts. The course will provide extensive
exposure to a variety of rich texts from British literature.
Learning Objectives: The course aims to help learners to acquire conceptual knowledge of;
LO1. Communicative English
LO2. Genres of English literature
Course Outcomes: On successful completion of the course, students will be able to:
CO1. Read and interpret texts
CO2. Fluent use of English
Unit (No. and Name) Details No. of
classes
1. Literature a. Poetry 5
● ‘Ode to a Nightingale’ - John Keats,
● ‘Strange Meeting’ - Wilfred Owen,
● ‘The Cloud’ - P.B. Shelley
b. ‘Dream Children’ by Charles Lamb 3
2. Grammar a. Making sentences with identical words, common 3
idioms, synonyms and antonyms
b. Writing of letters - application, C.V/bio-data 3
appointment, resignation, complaint
Suggested Readings/References:
● Book of English Romantic Poetry
● Wren and Martin
● Commercial English - K.K. Sinha

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

Semester: I
Course name: BUSINESS COMMUNICATION - 1
Course Type: VAC
Course Credits: 2
Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar.
Course Description: Business Communication will provide students with communication
principals, concepts and techniques which are essential components for effective organisational
behaviour in oral and written communication situations. Communication strategies utilizing
principles of Psychology and appropriate methodology will be emphasized
Learning Objectives: The course aims to help learners to acquire conceptual knowledge of;
LO1. Spoken and verbal English for oral communication.
LO2. Improved and enhanced methods and techniques of writing English.
Course Outcomes: On successful completion of the course, students will be able to:
CO1. Develop competent communication skills verbally and oral representation.
CO2. Learn Methods of Analytical and Authentic techniques of writing enhanced
communicative, commercial English.
Unit (No. and Details No. of
Name) classes
1. Nature and Definition of business communication, types of 2
process communication, formal and informal, verbal and non-verbal,
obstacles and barriers to communication.
2. Oral practices Conversational and commercial English, dialogue writing, 3
presenting speeches in meetings, seminars .
3. Commercial Writing of minutes, circulars, resume (bio-data), reports 4
writing (commercial and journalistic).
4. Commercial Writing of application, appointment , adjustment, resignation, 5
writing order and cancellation of order, complaints
Practical exercises/skill development activities:
Suggested readings/references:
1. English Grammar and Composition by Wren and Martin.
2. Secretarial Practice by S. Sen Gupta.
3. Commercial English by K.K. Sinha.
4. English Rhetoric by M Chakraborty.
5. Business Communication (Skills, Concepts And Applications) By P. D. Chaturbedi And
Mukesh Chaturbedi.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

Semester: I
Course name: Spirituality and Inter-Religious Harmony
Course Type: VAC 1
Course Credits: 2
Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar
Course Description: this course on “Spirituality and Inter-Religious Harmony” is to introduce
students to major religious traditions of the world with a brief exposition of basic tenets of
Hinduism, Christianity Islam, Buddhism, Jainism and Sikhism. One of the main goals is to
understand how these religious movements orient themselves in the world with respect to history,
belief and practice. An attempt will be made to explore the traditions on their own terms as much
as possible. However, this should not prevent anyone asking healthy critical questions on them,
as it also aims to inculcate in students a sense of respect and appreciation for followers of other
religions and traditions and to enhance social harmony and inter-religious dialogue in the
country. To achieve these goals, topics like God-Man-World concepts, sacred texts, human
destiny, rituals, holy places community, spirituality besides others, will be dealt with.
Learning Objectives: The course aims to help learners to acquire conceptual knowledge of:
LO1. how these religious movements orient themselves in the world with respect to history,
belief and practice
LO2. spirituality and its interconnectedness with the world at large
Course Outcomes: On successful completion of the course, students will be able to:
CO1. Understand one’s personal spiritual quotient and spirituality in everyday life
CO2. Understand the importance of social harmony and inter-religious dialogue
Unit Details No. of
classes
Unit 1: Introduction to Religion – The origin of religion, the religious and social role 2
religion and its of religion, festivals, symbolism of each Religion.
importance in everyday
life
Unit 2: Introduction to Hinduism: Introduction, God-Man-World concepts, Human 3
Hinduism and its basic destiny, Evil-Suffering, life after death, rites and rituals and
tenets and practices worship, sacred texts, a popular prayer - Gayatri mantra,
principal sects, Hinduism and social system – caste system,
samsara, festivals and holy places, and comparative elements
in other religions.
Unit 3: Introduction to Christianity: Introduction-God-Man-World concept, Jesus 3
Christianity and its Christ, Human destiny, Evil-Suffering, life after death, rites
basic tenets and and rituals (Sacraments) and worship, sacred texts. A popular
practices prayer – ‘Our Father’, festivals and holy places, and
comparative elements in other religions.
Unit 4: Introduction to Islam: Introduction, God-Man-World concept, Muhammad, 3
Islam and its basic Human destiny, Evil-Suffering, life after death, rites and
tenets and practices rituals and worship, sacred texts, a popular prayer -“The Call
to Prayer”, principal sects, Sufism, festivals and holy places
and comparative elements in other religions.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

Unit 5: Introduction to Buddhism - The traditions, beliefs and practices in Buddhism 3

Buddhism
Unit 6: Introduction to Jainism- The traditions, beliefs and practices in Jainism 3
Jainism
Unit 7: Introduction to Sikhism- Introduction to Sikhism and its basic tenets and 3
Sikhism practices
Unit 8: Prayer and Prayer and Spirituality: St. Ignatius of Loyola and Ignatian 1
Ignatian Spirituality Spirituality
Unit 9: Prayer and Spiritual Quotient: Prayer and spirituality in Personal and 1
Spirituality in everyday Public life (Social), Connections and distinctions between
life – What? Why? spirituality and religion, interrelationship between spirituality
How? and religion, The power and effects of thoughts, Experiencing
the Supreme
Unit 10: Critical Inter-Religious Dialogue: steps to foster unity among different 1
reflection on inter- followers of faith traditions
religious dialogue – a
way forward
Practical Exercises/Skill Development Activities: watching documentaries on such
areas, project report /assignment. Taking the occasion of one festival of one religion and
organising Inter-Faith prayer service. Before the service, explanation of the festivals to be
given with Power Point. Visit to religious places.

Suggested Readings/References:

1. Tiwari, Kedar Nath. Comparative Religion (Chapter 1)

2. Smith, Huston. The World’s Religions (Chapter 1)

3. Stanford, Peter. Religion: 50 ideas you really need to know (Chapter 1)

4. Dr. Muhammad Muhsin Khan (1985) Interpretation of the Meanings of the Noble Qur’an
in the English Language, Al Madina Al Munawwarah: Islamic University of Al Madina Al
Munawwarah.

5. What is Islam? (2010) Compiled by Research Division Darussalam, Riyadh: Maktaba

Darussalam.

6. Muhammad al-Jibaly (2004) Knowing the Last Day, Madina: Al Kitab and as Sunnah
Publishing.

7. Hammudah Abdalati (2001) Islam in Focus, New Delhi: New Crescent Publishing.

8. Dr. Zakir Naik (2000) Qur’an and Modern Science Compatible or Incompatible? Mumbai:
Islamic Research Foundation.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

9. The world of religions – Samarpan

10. The complete works of Swami Vivekananda

11. Selections from the complete works of Swami Vivekananda

12. What's Buddhism – Plain and Simple, The Practice of Being Aware, Right Now, Every
Day, 2013, Steve Hagen, Broadway Books

13. Sikh Spiritual Practice – The Sound Way to God by Siri Kirpal Kaur

14. Jainism: An Introduction, 2009, Jeffery D. Long, I.B.Tauris

12. The Power of Now: A Guide to Spiritual Enlightenment, by Eckhart Tolle, by New World
Library, 2004

13. Religious Hinduism by DeSmet and Neumer

Page 17 of 31
 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

SEMESTER II

Semester: II
Course name: FINANCIAL ACCOUNTING – 2
Course Credits: 4
Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar
Course Description:
Learning Objectives: The course aims to help learners to acquire conceptual knowledge of;
LO1. The course aims to help learners to acquire conceptual knowledge on financial accounting,
to impart skills for recording various kinds of transactions pertaining to Departments and
Branches.
LO2. The course also helps in understanding the process and accounting related to Hire
Purchase
LO3. The course will develop the understanding and recording transactions relating to Equity
and Preference shares and also transactions related to Investments
Course Outcomes: On successful completion of the course, students will be able to:
CO1. Apply the accounting principles while recording transactions Departmental, Hire purchase
and Branch Accounts.
CO2. Understand the principles of accounting for Equity and Preference shares.
CP3. 3. Understand the concepts of Investment Accounting.
Unit (No. and Name) Details No. of
classes
1. Departmental Concept, apportionment of common cost; inter departmental 12
Accounts transfer of goods and elimination of unrealized profit,
preparation of departmental trading and profit and loss
account.
2. Accounting for Concept, accounting treatment of dependent branches and 18
Inland Branch independent branches, various methods of charging goods to
branches. Incorporation of branch balances in head office
books
3. Accounting for Concept, accounting for hire purchase and instalment sale, 16
Hire Purchase and ascertainment of missing values in hire purchase transactions,
Instalment Sale repossession including resale of such goods
Transactions
4. Accounting for Issue of right and bonus shares, ESOP and Buy back of 20
Shares shares, Issue and Redemption of preference shares.
5. Accounting for Accounting for Investment, both Fixed interest bearing and 12
Investment variable income bearing investments. [With Reference to
Accounting Standards- 13]
Practical Exercises/Skill Development Activities:
Suggested Readings/References:
• Hanif and Mukherjee-Financial Accounting-McGraw – Hill Education India Pvt. Ltd
• Lal, J., & Srivastava, S. (2012). Financial Accounting Text & Problems. Mumbai: Himalaya
Publishing House.

Page 18 of 31
 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

• Monga, J. R. (2017). Financial Accounting: Concepts and Applications. New Delhi: Mayur
Paperback Publishing.
• Shukla, M. C., Grewal, T. S., & Gupta, S. C. (2016). Advanced Accounts. Vol.-I. New Delhi:
Sultan Chand Publishing.
• Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K. (2018). Financial Accounting. New
Delhi: Vikas Publishing House Pvt. Ltd.
• Sehgal, D. (2014). Financial Accounting. New Delhi: Vikas Publishing House Pvt. Ltd.
• Goyal, B. K., & Tiwari, H. N. (2019). Financial Accounting. New Delhi: Taxmann Publication.
• Goldwin, N., Alderman, W., & Sanyal, D. (2016). Financial Accounting. Boston: Cengage
Learning.
• Tulsian, P. C. (2002). Financial Accounting. Chennai: Pearson Education.
• Accounting standard - issued by ICAI / www.icai.org.

Page 19 of 31
 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

Semester: II
Course name: COST AND MANAGEMENT ACCOUNTING - 1
Course Credits: 4
Pedagogy: Classrooms lecture & Seminar.
Course Description: This introductory course aims to develop an understanding of the
contemporary cost concepts and the rational approach towards cost ascertainment under specific
situations and to acquire the ability to use information determined through cost accounting for
decision making purpose.
Learning Objectives: The course aims to help learners to acquire conceptual knowledge of;
LO1. To develop a detail understanding of the concepts associated with cost and costing
LO2. To understand the various components of cost of production.
LO3. To attain knowledge on the element-wise cost ascertainment with respect to materials
(including inventory management and control), employee cost and apportionment of overhead
costs using the traditional method and ABC.
LO4. To understand how cost computation is done for different industries using job costing, batch
costing, contract costing and service costing.
Course Outcomes: On successful completion of the course, students will be able to:
CO1. Students would be able to ascertain costs, elementwise, and then perform accumulation of
costs following the appropriate costing technique within a given organisational set-up.
Unit Details No. of
classes
1. Introduction Concept of Cost, Costing, & Cost Accounting, Importance and 6
to Cost features of Costing Accounting, Cost concepts and
Accounting classifications, Elements of cost, Concept of cost unit, Cost
Centre, Establishment of an ideal cost accounting system,
Difference between cost accounting and financial accounting.
2. Material Cost Types of material, Valuation of materials - Principles of valuation 12
of material, purchases - objectives and functions of purchase
department, Determination of Economic Order Quantity (EOQ),
Inventory control; Just in Time (JIT) Inventory Management,
Treatment of waste, scrap, spoilage, defective and obsolescence.
3. Employee Meaning and classification of employee cost, Requisite of a good 12
Cost wage and incentive system, Labour cost control – techniques,
Employee turnover, Remuneration – Time rate, Piece rate,
Differential plans, and Incentive schemes, Rowan and Halsey
Plan.
4. Overheads Definition and classification, Production overheads – allocation 12
and apportionment of cost, Meaning and Methods of cost
absorption, Treatment of over – absorption & under -absorption
of overheads, Administration and selling & distribution
overheads Research & Development cost – methods of
ascertainment, Treatment of in Cost Accounting.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

5. Activity Based Concept, significance and salient features; Stages and flow of 10
Costing (ABC) costs in ABC; Basic components of ABC - resource drivers and
cost drivers.
6. Methods of • Preparation of Cost Sheet (Job Cost and unit cost) 26
Costing • Batch Cost.
• Contract Costing, features and types of contracts, Methods of
cost determination in contract costing, WIP valuation,
Escalation clause and cost plus contract.
• Service costing, Factors in ascertaining service cost,
Ascertainment of service cost of Transport sector.
All units will be covered as per the requirements of relevant standards as issued by the ICMAI/ICAI.
Suggested Readings/References:
1. Dr. M. Hanif – “Modern Cost and Management Accounting”, McGraw-Hill Education Pvt. Ltd.
2. Saxena and Vashist - “Cost and Management Accounting”, Sultan Chand and Sons.
3. Ashis Bhattacharya – “Cost Accounting”, Prentice Hall, India.
4. Basu and Das – “Cost and Management Accounting”, Rabindra Library, Kolkata.
5. Banarjee, B - Cost Accounting – Theory and Practice. New Delhi: PHI Learning Pvt. Ltd.
6. Kishor, R. M. - Taxman’s Cost Accounting. New Delhi: Taxmann Publication Pvt. Ltd.
7. Lal, J., & Srivastava, S. - Cost Accounting. New Delhi: McGraw Hill Publishing Co.
8. Mowen, M. M., & Hansen, D. R. - Cost Management. Stanford: Thomson

Page 21 of 31
 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

Semester: II
Course name: Organizational Behaviour
Course Credits: 4
Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar
Course Description: This course is designed to acquaint students with a framework for
understanding human behaviour at the individual, group and organizational levels. It provides
an overview of concepts and theories relating to key determinants of individual behaviour,
processes that underlie formation and dynamics of groups and various types of teams. Further, it
delves into power and politics in organizations, resultant conflicts and measures for their
resolution besides introducing students’ implications of organizational culture and change on
organizational processes and their effectiveness.
Learning Objectives: The course aims to help learners to acquire conceptual knowledge of
LO1. Disciplines contributing to the development of OB, significance and goals of OB, and a basic
framework adopted for the study of OB.
LO2. Key determinants of individual behaviour, viz., personality, perception, learning, emotion,
and moods.
LO3. Process of formation of groups, group dynamics and the nature and types of teams in
organizations.
LO4. Sources of power, organizational political strategies, and resolution mechanisms for dealing
with organizational conflicts.
LO5. Process and management of organizational change and determinants of organizational
culture.
Course Outcomes: On successful completion of the course, students will be able to:
CO1. Describe the multi-disciplinary nature of OB and understand its role and significance in
achieving organizational goals.
CO2. Understand the key determinants of individual behaviour in terms of concepts, processes,
and models/theories (where applicable) and apply such knowledge to identify and analyse its
implications for human behaviour in organizations.
CO3. Understand and manage the way individuals are organized into groups and teams, the
internal structures, processes and dynamics thereof.
CO4. Identify the sources of power and understand the role it plays in organizational politics as
well as suggest conflict resolution mechanisms.
CO5. Initiate, manage, and implement organizational change.
Unit Details No. of
classes
1. Introduction to Conceptual Framework in understanding Organizational 8
Organizational Behaviour (OB), Disciplines contributing to the development
Behaviour of OB; Significance of OB, Goals of OB, Basic Model of OB
(Stephen Robbins)
2. Determinants of (a) Personality: Determinants of Personality, Personality 22
Individual Behaviour Theories: The Big Five Model; Type A and Type B
personalities, Key personality traits influencing
Organisational Behaviour

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

(b) Perception: Perceptual process; Factors influencing the

perceptual process, Perceptual Errors.
(c) Learning: Determinants of Learning; Elements of
Learning; Learning Process
(d) Emotion and Mood: Concepts of Emotion, Mood and
Affect
3. Group Dynamics & (a) Group Dynamics: Group development stages; Group 12
Teams Norms; Group Cohesiveness; Factors influencing group
cohesiveness
(b) Teams: Difference between groups and teams, Types
4. Power and Politics (a) Power and Politics: Difference between Power and 12
& Organizational Authority, Bases of Power, Importance of Power in OB,
Conflict Concept of Power Tactics, Political Strategies for Power
Acquisition.
(b) Organizational Conflict: Sources of organisational
conflict, Stages in Conflict Process, Conflict resolution
techniques
5. Organizational (a) Organisational Change: Process of Organisational 11
Change & Change; Resistance to Change; Managing organizational
Organizational change – Kurt Lewin’s Model of Organizational Change
Culture (b) Organizational Culture: Concept, Determinants, How
employees learn organization, Creating an Ethical
Organizational Culture
Practical Exercises/Skill Development Activities: Classroom seminars, assignments, analysis of
cases.
Suggested Readings/References:
1. Stephen P. Robbins, Timothy A. Judge & Neharika Vohra, Organizational Behavior,
Pearson
2. Fred Luthans, Organizational Behavior – An Evidence Based Approach, McGraw Hill
Education-Asia
3. Griffin & Moorhead, Organizational Behavior: Managing People and Organizations, Cengage
4. Steven L. McShane, Organizational Behavior, McGraw Hill (Special Indian Edition)
5. Paul Hersey, Kenneth H. Blanchard & Dewey E. Johnson, Management of Organizational
Behavior, Pearson Education-Prentice Hall
6. Udai Pareek & Sushama Khanna, Understanding Organizational Behaviour, Oxford
University Press.
7. K. Ashwathappa, Organisational Behaviour: Text, Cases and Games, Himalaya Publishing
House

Page 23 of 31
 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

Semester: II
Course name: MACRO ECONOMICS
Course Credits: 4
Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar
Course Description: To study the aggregate behaviour of an economy by analysing the
behaviour key macroeconomic aggregates such as output, unemployment, inflation, interest
rates and exchange rates.
Learning Objectives: The course aims to help learners to acquire conceptual knowledge of;
LO1. Macroeconomics and explain how the key macroeconomic indicators are used to assess the
state of the economy
LO2. Economic growth and identify key institutional factors that contribute to economic growth
Course Outcomes: On successful completion of the course, students will be able to:
CO1. Understand the overall structure of the economy in theoretical and contemporary
perspectives
CO2. Understand the theoretical foundations and probable impacts of various policy prescriptions
in an economy
Unit (No. and Name) Details No. of
classes
● Concept and measurement of GDP, NDP, GNP and PDI
● Saving-investment identity in open economy.
Unit 1: National
● Government Budget Deficit and Twin Deficit 14
Income Accounting
● Real vs. Nominal GDP and GDP Deflator.
● Construction of Price Indices: CPI
● Business Cycle and Income Determination
● Simple Keynesian Model of Economic Fluctuation with
Government spending and lump sum Taxes-Fiscal policy
Unit 2: Income and effect and multiplier, paradox of thrift
Interest Rates: ● Effect of interest rate on autonomous spending –IS curve.
Keynesian Cross ● Income, interest rate and money demand function-LM 16
Model and IS-LM curve.
Model ● Economy’s general equilibrium in terms of IS-LM model.
● Effectiveness of Fiscal and Monetary Policy in the IS-LM
Model with specific reference to crowding out and
liquidity trap.

● Flexible Prices and the aggregate demand (AD) Curve-

Effect of change in prices on LM curve.
Unit 3: Aggregate ● Shifting the AD curve with monetary and fiscal policy.
Demand, Aggregate
● Alternative shapes of the Short Run Aggregate Supply
Supply and The 7
Curve (SAS)
Great Depression
● Explanation of positively sloped short-run aggregate
supply curve-fixed input cost (nominal wage, prices of raw
material and level of productivity & technology)

Page 24 of 31
 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

● Vertical long run aggregate supply curve (LAS)

● Fiscal and monetary expansion in the short & long run.

● Inflation: causes of rising and falling inflation, inflation

and interest rates, social cost of inflation;
● Seigniorage and inflation tax.
Unit 4: Inflation,
Unemployment and ● Unemployment: natural rate of unemployment, frictional
and wait unemployment, labour market and its interaction 7
Labour market
with production system.
● Phillips Curve: trade-off between inflation and
unemployment and Sacrifice Ratio.

● Balance of Payment Accounting - Current Account,

Unit 5: Open
Economy and Capital Account and ORT.
● Market for foreign exchange – fixed versus flexible 5
Macroeconomic
Policy exchange rates

● Measures of money supply

Unit 6: Money and ● High powered money
Banking System ● Money multiplier and credit creation of the commercial 4
banking system.

● Solow Growth Model - Steady State Equilibrium - Golden

Unit 7: Economy in Rule level of capital accumulation 7
the Long Run ● Growth Accounting – Sources of economic growth

Practical Exercises/Skill Development Activities: Seminars and Group Discussions

Suggested Readings/References:
1. David Romer; Advanced Macroeonomics, TMH
2. Dornbush and Fisher; Macroeconomics, TMH.
3. Eroll D’Souza; Macroeconomics, Pearson
4. Hall and Papell; Macroeconomics – Economic Growth, Fluctuations and Policy, Viva Books
5. Mankiw N.G; Macroeconomics, Worth Publishers Inc., U.S.
6. Robert J. Gordon; Macroeconomics, Pearson.
7. Soumyen Sikdar; Principles of Macroeconomics, OUP.

Page 25 of 31
 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

Semester-II, Paper II, [MIL Bengali]

Unit – I, Language [Marks 30] ভাষাপাঠ – (মান ৩০)

Comprehension, Marks- 15
ক) প্রবন্ধ: নিচের প্রবন্ধগুনি থেচক নিববানেত অংশ থবাধ-পরীক্ষচের জিয উদ্ধৃত কচর প্রশ্ন করা হচব। (মান -১৫)
[একাচির সমাচিােিা সঞ্চয়ি – কনিকাতা নবশ্বনবদ্যািয় থেচক]
১। নশল্কিা – সুিীনতকুমার েচটায়াপাধযায়
২। রূপকো – শ্রীকুমার বচন্দযাপাধযায়
৩। বতব মাি সানহচতযর মযিকো – ধযজবটিপ্রসাদ্ মুচখাপাধযায়
Writing Skill, Marks-15
খ) তবজ্ঞাপবনর বয়ান রচনা: সংবাদ্পচে প্রকাচশর উপচ াগী নবজ্ঞাপচির খসড়া রেিা করচত হচব। (কমবখানি, পচেযর
নবজ্ঞাপি ইতযানদ্)
অেবা তচত্রনাটয তলখন: গল্াংশ অেবা প্রদ্ি পনরচবশ অিুসাচর নেেিাটয নিমবাে করচত হচব। (মান – ১০) [িযযিতম ১৫০
শচে]
গ) প্রুফ সংব াধন তচহ্ন (মান – ০৫) [মযি পাঠ ও প্রুফ পাচঠর মচধয নমনিচয় ভু ি সংচশাধি কচর প্রুচফর নেহ্ন
নদ্চত হচব]

Unit – II, Literature [Marks 20] সাতিিযপাঠ – (মান ২০)

ক) আধুতনক কতবিা পাঠ: [দ্ুটি প্রচশ্নর থ থকািও একটির উির নিখচত হচব, িযযিতম ৩০০ শচে।] (মান -১০)
[একাচির কনবতা সঞ্চয়ে – কনিকাতা নবশ্বনবদ্যািয় থেচক]
১। অদ্ভু ত আাঁধার এক — জীবিািন্দ দ্াশ
২। নমনিচির মুখ— সুভাষ মুচখাপাধযায়
৩। বাবচরর প্রােবিা— শঙ্খ থঘাষ
খ) আধুতনক ছ াটগল্প পাঠ: [দ্ুটি প্রচশ্নর থ থকািও একটির উির নিখচত হচব, িযযিতম ৩০০ শচে।] (মান -১০)
[একাচির থিাটগল্ সঞ্চয়ি – কনিকাতা নবশ্বনবদ্যািয় থেচক]
১। পুাঁই মাো—নবভয নতভয ষে বচন্দযাপাধযায়
২। হারাচের িাতজামাই—মানিক বচন্দযাপাধযায়

পাঠযগ্রে:
১) একাচির সমাচিােিা সঞ্চয়ি – কনিকাতা নবশ্বনবদ্যািয়
২) একাচির কনবতা সঞ্চয়ি—কনিকাতা নবশ্বনবদ্যািয়
৩) একাচির থিাটগল্ সঞ্চয়ি—কনিকাতা নবশ্বনবদ্যািয়

Page 26 of 31
 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

SEMESTER - 2 HINDI (MIL)

FULL MARKS -50

समाचार संकलन और लेखन

(1) समाचार की अवधारणा, पररिाषा, नु नयादी र्त्त्व, सिंरचना (घटक), समाचार मल्
ू य ।
समाचार के स्रोर्। समाचार सिंग्र पद्धनर् और लेखन प्रकिया: भसद्धािंर् और मागतदितक ार्ें ।
(2) समाचार का वगीकरण, खोजी, व्याख्यात्मक और अनव
ु र्तन समाचार।
(3) सिंवाददार्ा: िभू मका, श्रेणणयााँ, प्रसायत और व्यव ार सिंह र्ा।
(4) ररपोहटिं ग के िेत्र और प्रकार: ववधानयका और न्यायपाभलका, मिंत्रालय और प्रिासन, ववदे ि, रिा, राजनीनर्,
अपराध और न्यायालय, दघ
ु ट
त ना और नैसर्गतक आपदा, ग्रामीण, कृवष, ववकास, अथत एविं वाणणज्य, ठ
ै कें एविं
सम्मलेन, सिंगोष्ठी, पत्रकार वार्ात, साह त्य एविं सिंस्कृनर्, ववज्ञान, अनस
ु न्धान एविं र्कननकी ववषय, खेलकूद,
पयातवरण, मानवार्धकार और अन्य सामात्जक ववषयों और िेत्रों से सम् र्िं धर् ररपोहटिं ग।
(5) इलेतरॉननक माध्यमों से प्राप्र् समाचारों का पन
ु लेखन।
(6) िीषतक: अथत, प्रकार, भलखने की कला और म त्व।

कथा साहित्य

(1) मन्नू ििंडारी - बत्रििंकु (क ानी)

(2) सिंजीव - ब्लैक ोल (क ानी)
(3) अिंडे के नछलके (एकािंकी)

Page 27 of 31
 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

Semester: II
Course name: ALTERNATIVE ENGLISH - 2
Course code: Course Type: VAC
Course Credits: 2 Credit distribution of the course (No. of classes per week (L-P-T)*: 16
Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar.
Course Description: The course is intended to give students a high level of competence in
English with an emphasis on the study of literary texts. The course will provide extensive
exposure to a variety of rich texts from British literature.
Learning Objectives: The course aims to help learners to acquire conceptual knowledge of:
LO1. Better enhanced skill of communicative English
LO2. Genre of English Literature
Course Outcomes: On successful completion of the course, students will be able to:
CO1. To read and interpret texts with enhanced commercial approach.
CO2. Fluency of English. To present oneself more professionally with a better analytical
speaking skill in English.

Unit (No. and Details No. of

Name) classes
1. Language a. Report writing ( commercial and journalistic ) 2
b. Rhetoric figures of speech, simile, pun, alliteration, 5
paradox, oxymoron, climax. Anti -climax , irony,
metaphor, sarcasm, metonomy, synecdoche.
2. Literature a. Poetry 6
● To a skylark by P. B. Shelley
● La -belle -dame -Sanc -Merci by John Keats
● Anthem for the doomed youth by Wilfred Owen
b. Short stories 3
● The fly by Katherine Mansfield
● The lagoon by Joseph Conrad
Suggested Readings/References:
● Commercial English by K. K. Sinha
● Wren and Martin
● Communicative Skills For Technical Students by T. M. Farhatullah

Page 28 of 31
 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

Semester: II
Course name: BUSINESS COMMUNICATION-2
Course Type: VAC
Course Credits: 2
Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar.
Course Description: Business English to improve writing and oral skill of English. To speak well
in public meetings, workshops and seminars, conferences and business related commercial
events in a more confident manner with enhanced analytical and comprehensive, professional
approach.
Learning Objectives: The course aims to help learners to acquire conceptual knowledge of;
LO1. Spoken English with accentuated fluency and authenticity.
LO2. Formal knowledge of commercial English verbal and non-verbal.
Course Outcomes: On successful completion of the course, students will be able to:
CO1. To develop competent communicative English in the professional commercial world.
CO2. Knowledge of formal business language with authenticity and professional efficacy.
Unit (No. and Name) Details No. of
classes
1. Verbal English Words often confused, construction of separate sentences 3
with identical words, rewriting in more business language,
correction of English errors (verbal and written), tenses and
prepositions, idioms (common)
2. Commercial English Drafting of notices, of companies and cooperative societies. 3
Advertisements (commercial)
3. Business English Drafting of commercial tenders, press releases, rules of 3
meetings, definition of agenda, notice, meeting, chairman,
quorum, role and duties of a chairman.
4. Commercial letters Letters of banking, insurance, quotation, import and export 4
letters.
Suggested readings/references:
1. Communicative skills for technical students by T. M. Farhatullah
2. Mastering business English (Orient Longman)
3. Secretarial Practice by Swapan Sen Gupta
4. English Grammar and Composition by Wren and Martin
5. Corporate English by Subir Ghosh
6. English Rhetoric by Bose and Sterling

Page 29 of 31
 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

Semester: II
Course name: Panchkosha: Holistic Personality Development
Course Type: VAC
Course Credits: 2
Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar
Course Description: This course has three themes namely personal, inter-personal and social
skills which are essential for today’s youth to face the demand and challenges of everyday life
efficiently and effectively. The aim of the course is to develop ability in students to maintain a
state of wellbeing and adapt and demonstrate of positive behaviour while interacting with the
others in everyday life situations
Learning Objectives: The course aims to help learners to acquire conceptual knowledge of:
LO1.The ability to maintain a state of wellbeing with a holistic development of personality by
introducing five Koshas or the five levels of mind -body complex.
LO2.adaptation and demonstration of positive behaviour while interacting with the others in
everyday life situations. To guide students so as to build personalities based on the
understanding of Panchkosha.
Course Outcomes: On successful completion of the course, students will be able to:
CO1.Develop personal and inter-personal skills to manage situations through a balanced and
mature approach.
CO2.Develop a healthy attitude towards others and coping with stress
Unit Details No. of
classes
Unit 1: The significance Introduction to human/personality development and its 3
of human values, importance to enhance career success and happiness in life-
Elements of personality mental and physical health, social growth, spiritual growth,
development emotional growth
Panchkosha - introduction
Annamaya kosha (physical body)
Pranamaya kosha (life force energy)
Manomaya kosha (Psychological wellness)
Vijnanamaya kosha(intellect)
Anandamaya kosha (happiness and blissfulness)
Unit 2: Shaping personal Lateral thinking and Problem solving 3
skills- Annamaya kosha - Stress and emotions
Pranamaya kosha Time management
Social etiquettes
Development of life force
Balanced diet and exercise
Unit 3: Sharpening inter- Conflict management and resolution 3
personal skills - Assertiveness
Manomaya kosha- Active listening and empathy
Vijnanamaya kosha Non-verbal communications
Controlling the mind
Critical thinking and decision making

Page 30 of 31
 St. Xavier’s College (Autonomous), Kolkata
Postgraduate & Research Department of Commerce

Unit 4: Strengthening Integrity in public and personal life 3

social skills- Ethical relationships
Anandamaya kosha Digital dizziness and social networking
Equity, equality and justice
Experience of happiness and bliss
Self-realization
Unit 5: Self Physical Development, Cognitive Development 3
Development Language Development, Social Development, Moral
Development, Gender Development
Practical Exercises/Skill Development Activities: group discussions, debates, quiz, asanas,
meditation, watching documentaries, project report
Suggested Readings/References:
1)How to Win Friends and Influence People by Dale Carnegie, 1936
2) The 8th Habit: from Effectiveness to Greatness, by Stephen R. Covey 2007, Simon & Schuster Ltd
3) The Magic of Thinking Big by David J. Schwartz, 1959
4) Think and Grow Rich by Napoleon Hill, 1937
5) Failing Forward: Turning Mistakes into Stepping Stones for Success by John C. Maxwell, 2000
6) Psycho-Cybernetics by Maxwell Maltz, 1960
7) Awaken the Giant Within: How to Take Immediate Control of Your Mental, Emotional, Physical and
Financial Destiny! By Tony Robbins, 1991
8)The Pentagon of Creation: As Expounded in the Upani
9) Panchkosha :The Five Sheaths of the human being , Swami Nishchalanand, Kindle edition.

Page 31 of 31
 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

Semester III
Semester III
Course name: COST AND MANAGEMENT ACCOUNTING - 2
Course Type: MAJOR (CORE)
Course Credits: 4
Pedagogy: Classrooms lecture & Seminar.
Course Description: The course aims to enable the learners in understanding, develop, and apply
the tools and techniques of cost and management accounting in financial decision-making with
respect to business entities. It seeks to develop students’ competence toward cost ascertainment,
planning, and control, and managerial decision making.

Learning Objectives:
The course aims to help learners to acquire conceptual knowledge of;
LO1. To understand Process Costing, Joint Products, and By-Products.
LO2. To develop an understanding of marginal costing and CVP analysis and its applications in
short term decision making.
LO3. To understand the process of preparing different types of budget.
LO4. To compute and analyse variances related to material, labour, overhead and revenue.

Course Outcomes:
On successful completion of the course, students will be able to:
CO1. Elucidate the meaning, objectives, nature, and scope of Process costing and the concept of
Joint product and By-product.
CO2. Understand the meaning of marginal costing along with its components, and difference
between Absorption Costing and Variable Costing.
CO3. Execute a Cost-volume-profit analysis and a Break-even analysis, compute Profit/Volume
Ratio, Angle of Incidence, margin of safety, Key factor(s) and be able to determine cost
indifference point.
CO4. Clearly understand the concept of relevant information and the use of such information for
various short-term decision-making situations, including operational decisions.
CO5. Draw up Production Budget, Cash Budget, Fixed and Flexible Budget, Sales Budget and
clearly understand Zero-Based Budgets.
CO6. Understand the concept of standard costs and be able to execute Variance Analysis with
respect to material, labour, and overhead.
Unit Unit Name Topics Nos. of
No. lectures
1 Process Costing, Process cost recording, Process loss, Abnormal gains and 14
Joint Products, and losses, Inter-process profit, Equivalent units of
By-Products production, Valuation of work in process.

Page 1 of 30
 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

Introduction to Joint Products and By-Products.

2 Marginal Costing Basic concepts of marginal costing, Determination of cost 20
and Cost Volume- of a product under marginal costing method,
Profit Analysis determination of cost of finished goods, Comparison of
Marginal costing with absorption costing method -
Reconciliation of profit under Marginal costing and
Absorption costing methods.

Cost-Volume-Profit (CVP) Analysis: CVP assumptions and

uses; Break-even Analysis: Break-Even Point and Margin
of Safety; Contribution margin, Break-even, and profit
volume charts, Contribution to sales ratio, Angle of
Incidence, Multi-product break-even analysis.

Consideration of Limiting factor (key factor), Cost

Indifference Point.
3 Application of Steps in the decision-making process, Concept of Relevant 22
Marginal Costing costs and benefits, Various short-term decision-making
techniques to relating to:
Decision Making
i. Profitable Product-mix,

ii. Acceptance or Rejection of special/export offers,

iii. Make or buy, Addition or Elimination of a product line,

and

iv. Operate or shut down.

4 Budgetary Control Meaning of Budget, Essentials of Budget, Budget Manual, 10
Principal or Key budget factors, Preparation of Budget
and monitoring procedures. The use of budget in planning
and control.

Preparation of Functional budget for operating and non-

operating functions, Cash budget, Flexible budget, Zero
Based Budgeting (ZBB).
5 Standard Costing Setting up of Standards, Types of Standards, Standard 12
Costing as the method of performance measurement,
Standard Costing, and Budgetary Control – difference.

Calculation of Cost Variances - Material Cost Variance,

Employee Cost Variance, Variable Overhead Variance, and
Fixed Overhead Variance.

Page 2 of 30
 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

SUGGESTED TEXT BOOKS/ READING MATERIALS:

▪ Dr. M. Hanif – “Modern Cost and Management Accounting”, McGraw-Hill Education Pvt. Ltd.
▪ Saxena and Vashist – “Cost and Management Accounting (Text)”, Sultan Chand and Sons.
▪ Dr. B. Banerjee – “Cost Accounting”, Prentice Hall, India.
▪ Ashis Bhattacharya – “Cost Accounting”, Prentice Hall, India.
▪ Basu and Das – “Cost and Management Accounting”, Rabindra Library, Kolkata
▪ Mowen, M. M., & Hansen, D. R. - Cost Management. Stanford: Thomson

Page 3 of 30
 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

Semester: III
Course name: Direct Taxation-1
Course Type: MAJOR (CORE)
Course Credits: 4
Pedagogy: Class room lecture and seminar
Course Description: The course aims to enable the learners to understand the history and background
of Indian Income Tax laws, different types of taxes, residential status, when tax liability arises and the
method of computation of income under five heads.
Learning Objectives:
The course aims to help learners to acquire conceptual knowledge of;
LO1. Tax structure in India, different types of taxes, basic features of income tax.
LO2. Different aspects like, assessee, person, assessment year, previous year, heads & sources of
income etc.
LO3. the incomes which are fully and partially exempted.
LO4. the method of computation of income under different heads.
Course Outcomes:
On successful completion of the course, students will be able to:
CO1. Know about tax structure in India, various taxes, when income becomes taxable, different types
of assesses etc.
CO2. Understand about residential status of different persons, requirement of residential status,
difference between citizenship and residential status.
CO3: Develop the knowledge of which types of income which are partially and fully exempt from tax.
CO4: Learn in detail about computation of income of different heads of income.
Unit Unit Name Topics Nos. of
No. lectures
1 Introduction (a) Basic concept and Definitions:
Tax structure in India, Basic features of Income Tax, 10
Assessee, Person, Assessment Year, Previous Year,
Incomes, Gross Total Income, Total or Taxable Income,
Income of the previous year is taxed in the same year,
Heads of Income, Sources of Income, Difference
between Heads of Income and Sources of Income,
Earned Income and Unearned Income, Casual income,
Tax Evasion, Tax Avoidance and Tax Planning, Assessing
Officer.
(b) Residential Status and Incidence of Tax:
Relevance of Residential Status, Residential Status and
Citizenship, Residential Status of Individual (Sec.6),
Residential Status of Hindu Undivided Family,
Residential Status of Firm, Residential Status and
Incidence of Tax (Sec.5).
(c) Income Exempt from Tax (Sec. 10)
2 Computation of (a) Income under the head “Salaries”. 18
income under
(b) Income under the head “Income from House 12
different heads
Property”.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

(c) Income under the head “Profits and Gains of 19

Business or Profession”: [ Sec. 28, 29, 30,31,32, 35, 35D,
36(1), 37(2B), 37(1), 40(a)(i),40(a)(ia), 40(a)(iii), 40A (2),
40A (3), 40A (7), 40A (9), 43B, 41(1), 41(2),41(3), 41(4)],
44AA, 44AB, 44AD, 44ADA.

(d) Income under the head “Capital Gains”: [ Sec. 2(14), 15

2(47), 45,45(2),45(2A), 45(5), 48, 49(1),50, 50C,51,
54,54B, 54D,54EC, 54EE, 54F, 54G, 54GA, 54GB,
112,112A, 111A].
(e) Income under the head “Income from Other 4
Sources”: [ Sec. 56,56(1), 56(2)(ib),56(2)(id), 56(2)(iii),
56(2)(vii)/ (x), 56(2)(ix), 57].

SUGGESTED TEXT BOOKS/ READING MATERIALS**:

1. Singhania, V.K, Singhania, Monika. Student’s Guide to Income Tax, Taxmann
Publications Pvt. Ltd.
2. Ahuja, Girish and Gupta, Ravi, Systematic Approach to Income Tax, Bharat Law House.
3. Income Tax Reports.

**Latest edition of the books, as applicable for the relevant assessment year, are
recommended.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

Semester III
Course name: INDIAN ECONOMY
Course Type: MINOR
Course Credits: 4
Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar
Course Description: To provide an overview of the Concept, Structure and Trends in the Indian
Economy in a roughly chronological manner.
Learning Objectives:
LO1. To provide an overview of functioning of the Indian economy.
LO2. To build awareness about contemporary economic policies in India.
Course Outcomes: On successful completion of the course, students will be able to:
CO1. Understand the overall structure of the Indian economy in planning paradigm as well as
contemporary perspectives
CO2. Understand the performance and contributions of the different sectors of the economy and
build awareness about different development and social issues in Indian context.
Unit (No. and Details Nos. of
Name) lectures
● Economic growth performances of India – structural 12
changes, savings and investment
Unit 1: India’s ● Issues relating to health and education in India
Economic Growth ● HDI- dimensions, indicators and performance of India
and Development ● Inclusive growth and development policy in India
● Sustainable Development Goals – progress and challenges
● Human Capital Index

● Features of the Indian Economy at the time of 10

independence - State of Underdevelopment and Vicious
Unit 2: Indian
circle of poverty
Economy under
● Coordination Failure - Need for Planning in India
Different Policy
● Evolution of Economic Planning in Indian economy – the
Regimes
Four Phases
● Role of the NITI Aayog
● Agriculture
● Agricultural Policies and Sectoral Performance 12
● Agricultural marketing
● Industry
● Industrial Policies and Sectoral Performance
● Trends in Industrial Output, Productivity and Employment
Unit 3: Sectoral post 1991
Trends and Issues ● Dualism in Indian Manufacturing and its Implications
● MSMEs- Prospects and Challenges
● Services
● Services Sector – Performances and Concerns
● External Sector
● Performance of India’s Foreign Trade and Balance of
Payments.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

● Demography
● India’s Demographic Transition – Issues and Concerns 11
● Poverty
● Magnitude and Determinants- Poverty Line
● MPI
Unit 4: Demography
● Recent poverty alleviation programs in India
and Socio-economic
● Unemployment
Issues
● Concepts, Measurement (NSSO and PLFS)
● Recent Trends in Unemployment in India
● Food Insecurity
● Food insecurity in India – Issues and Concerns

Practical Exercises/Skill Development Activities: Seminars and Group Discussions

Suggested Readings/References:
● A. O. Krueger. (Ed.) (2002). Economic Policy Reforms and the Indian Economy. University of
Chicago Press.
● Basu, K. (2005). India’s Emerging Economy: Performance and Prospects in the 1990s and
Beyond. Oxford University Press.
● Basu, K. & Maertens, A. (2016). The New Oxford Companion to Economics in India. Oxford
University Press.
● Bhagwati, J. & Panagariya, A. (2012). India’s Tryst with Destiny. Collins Business.
● Charavarty, S. (1989). Development Planning – The Indian Experience. Oxford India Paperbacks
● Dev, S. M. (2008). Inclusive Growth in India: Agriculture, Poverty, and Human Development.,
Oxford University Press.
● Dev, S. M. (2016). Economic reforms, poverty and inequality. Indira Gandhi Institute of
Development Research, Mumbai, WP-2016-009.
● Dreze, J. & Sen, A. (2013). An Uncertain Glory: India and Its Contradictions. Allen Lane:
Penguin Books.
● Dreze, J. & Sen, A. Economic Development and Social Opportunity, Oxford University Press.
● Economic Survey, Government of India (several years)
● Goyal, A. (Ed.). (2019). A Concise Handbook of the Indian Economy in the 21st Century. Oxford
University Press.
● Human Development Reports, UNDP (several years)
● Kapila, U. (2016). Indian Economy Today.
● Kapila, U. (ed) (2020). Indian Economy since Independence, Relevant articles.
● Nayyar, G. (2012). The Service Sector in India’s Development. Oxford University Press
● Panagariya, A. (2010). India: The Emerging Giant, Oxford University Press.
● Patnaik, P. (1998). The Indian Economy – Major Debates since Independence, Oxford University
Press.
● Srinivasan, T. N. (2000). Eight Lectures on India’s Economic Reforms, Oxford University Press.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

Semester III
Course name: BUSINESS MATHEMATICS AND STATISTICS - 1
Course Type: MULTIDISCIPLINARY COURSE (MDC)
Course Credits: 4
Pedagogy: The lecture series will adopt a blended approach, combining traditional "chalk and talk"
methods with multimedia-enhanced presentations using PowerPoint. This dual approach aims to
cater to diverse learning styles, providing clarity through traditional explanations while utilizing
visual aids to enhance comprehension. Class discussions, problem-solving exercises, and Q&A
sessions will be incorporated to engage students in the learning process. The chalk and talk method
will allow for immediate clarification of doubts and personalized attention.This pedagogical
approach aims to create an engaging and supportive learning environment, ensuring that students
acquire a solid foundation in business mathematics and statistics through a combination of
traditional teaching methods and modern technological aids.
Course Description: This course provides a comprehensive exploration of the statistical and
mathematical principles essential for business applications. The statistical component covers
Descriptive Statistics, Probability, Discrete Probability Distribution, Correlation, and Regression. On
the mathematical side, the course introduces Matrix operations, Determinants, and the initial
concepts of Calculus.
Learning Objectives:
LO1. To develop the student’s ability to deal with numerical and quantitative issues in business.
LO2. To enable the use of statistical, graphical and algebraic techniques wherever relevant.
LO3. To have a proper understanding of Statistical applications in Economics and Management.
Course Outcomes:
CO1. Describe and discuss the key terminology, concepts tools and techniques used in business
statistical analysis.
CO2. Critically evaluate the underlying assumptions of analysis tools.
CO3. Understand and critically discuss the issues surrounding sampling and significance.
CO4. Discuss critically the uses and limitations of statistical analysis.
CO5. Solve a range of problems using the techniques covered.
CO6. Conduct basic statistical analysis of data.
Unit Unit Name Topics Nos. of
No. lectures

1 Statistical Data Nature and Classification of Data: qualitative and 10

and Descriptive quantitative data; primary data and secondary data; four
Statistics types of scale data; discreet and continuous data; univariate,
bivariate and multivariate data; time-series data; spatial data,
longitudinal data, spatiotemporal data; and cross-sectional
data.
Shapes of Distributions:
● Measures of Central Tendency.
● Mathematical averages including arithmetic mean,
geometric mean and harmonic mean. Properties and
applications.
● Positional Averages Mode and Median (and other
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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

partition values including quartiles, deciles, and

percentiles) (including graphic determination).
● Measures of Variation: absolute and relative. Range,
quartile deviation, mean deviation, standard
deviation, and their coefficients, Properties of
standard deviation/variance.
● The idea of Moments, Skewness: Meaning,
Measurement using Karl Pearson and Bowley’s
measures; Concept of Kurtosis.

2 Probability and Theory of Probability: 14

Discrete ● Definition of probability.
Probability
Distributions ● Total and compound probability.
● Conditional probability and Bayes’ Theorem with
application.
● Expectation and variance of a random variable.
Discrete Probability Distribution:
● Probability mass function and its properties.
● Binomial distribution: mean, standard deviation and
application.
● Poisson distribution: mean, standard deviation and
application.

3 Simple Correlation Analysis: 10

Correlation and ● Scatter Diagram.
Regression
Analysis ● Pearson’s coefficient of correlation.
● Spearman rank correlation.
Regression Analysis:
● Principle of least squares and regression lines.
● Regression equations and estimation.
● Properties of regression coefficients.
● Relationship between correlation and regression
coefficients.

4 Matrices and ● Algebra of matrices. 6

Determinants ● Matrix Operation.
● Inverse of a matrix and its application.
● Solution of system of linear equations (having unique

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

solution and involving not more than three variables)

using matrix inversion Method and Cremer’s Rule.

5 Calculus I ● Mathematical functions and their types: linear, quadratic, 12

polynomial, exponential and logarithmic functions.
● Limit and continuity of a function.
● Concept and rules of differentiation (upto second order).
● Application of differentiation: rate measure, slope,
increasing and decreasing functions, maxima and minima.
∞ 0
● L’Hospital rule (∞ , 0 forms)

SUGGESTED TEXT BOOKS/ READING MATERIALS:

● J. Chakrabarti. Business Mathematics and Statistics- I. Dey Book Concern.
● Levin, Richard, David S. Rubin, Sanjay Rastogi, and HM Siddiqui. Statistics for Management.
7th ed., Pearson Education.
● Goon, Gupta and Dasgupta, Fundamentals of Statistics, Vol. I. World Press Private Limited.
● N. G. Das Statistical Methods. McGraw Hill Education.
● J.K. Sharma, Business Statistics, Vikas.
● Vohra N. D., Business Statistics, McGraw Hill Education.
● Murray R Spiegel, Larry J. Stephens, Narinder Kumar. Statistics (Schaum's Outline Series),
McGraw Hill Education.
● Gupta. S.C. Fundamentals of Statistics. Himalaya Publishing House.
● Anderson, Sweeney. and Williams, Statistics for Students of Economics and Business,
Cengage Learning.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

Semester: III
Course name: INFORMATION TECHNOLOGY SKILLS FOR BUSINESS (PRACTICAL)
Course code: Skill Enhancement Course (SEC)
Course Credits: 3
Pedagogy: Classrooms lecture with hands-on demonstration, Case studies, Assignments
Credit distribution of the course
Course Description: This course includes a comprehensive set of Information Technology (IT) skills
tailored explicitly for the fast-paced and evolving demands of the business world. It focuses on
practical applications of essential IT skills vital for effective business management. This course is
divided into two modules - Spreadsheet Applications (70% weightage in terms of marks) and
Computerized Accounting (30% weightage in terms of marks) to provide hands-on proficiency in
spreadsheet management, data analysis, and computerized accounting.
Learning Objectives: The course aims to help learners to acquire conceptual knowledge of;
LO1. Spreadsheet management including basic formulas, formatting, and data validation techniques
LO2. Advanced spreadsheet functions, logical operations, and automation using macros
LO3: Creation, formatting, and customization of various charts, pivot tables, and interactive
dashboards for effective data representation
LO4: Advanced statistical analysis techniques, predictive modeling for data-driven decision-making
LO5: Company creation, ledger management, and creation of opening balance sheets in Computerized
Accounting
LO6: Creating and managing stock items, stock groups, units of measurement, manufacturing voucher
and executing inventory transactions, including the transfer of materials across different godowns
LO7: Execution of various transaction types and order processing along with application of GST
regulations, ensuring compliance with tax requirements in computerized accounting.
Course Outcomes: On successful completion of the course, students will be able to:
CO1. Demonstrate proficiency in managing and manipulating business data using spreadsheet
features.
CO2. Showcase competence in utilizing advanced spreadsheet functions and automation techniques
to streamline tasks.
CO3: Create visually appealing and interactive data representations through charts, tables, and
dashboards
CO4: Apply advanced data analysis techniques to make informed decisions based on statistical
insights and predictive modeling
CO5: Demonstrate creation and management of company accounts, ledgers, and opening balance
sheets
CO6: Showcase skills in creating and managing stock items, facilitating efficient inventory control
CO7: Demonstrate the ability to process various transactions and manage order processing
effectively and apply GST regulations, ensuring compliance with tax requirements in computerized
accounting.
Unit Unit Name Topics Nos. of
No. lectures

MODULE A: SPREADSHEET APPLICATIONS

1 Spreadsheet Overview of Basic Formulas, Formatting, Printing. 5

Features for Functions; Cell References; Data Validation Techniques;

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

Business Data Sorting and Filtering Data, Data Cleaning and Handling
Management Errors; Creating links among the worksheets and
workbooks

2 Advanced Advanced functions (IF, SUMIF, COUNTIF, AVERAGEIF, 15

Features in nested functions); Logical functions (AND, OR, NOT,
Spreadsheet IFERROR); Lookup and reference functions (VLOOKUP,
HLOOKUP, INDEX, MATCH); Advanced Financial functions;
Text functions for data manipulation; Array formulas for
complex calculations; Macro recording for automating
repetitive tasks

3 Business Data Creating, Formatting and Customizing Charts (Bar, Line, Pie, 10
Visualization and Scatter, Pivot charts) for better representation; Pivot
Dashboard tables: Creating, Modifying, Filtering, and Sorting; Creating
Creation Interactive Dashboards with Slicers and Timelines

4 Advanced Statistical Analysis: Descriptive Statistics, Correlation, 15

Data Analysis Regression, Time-Series, Scenario Manager and Goal Seek
Techniques for Predictive Analysis, Data Tables and what-if analysis,
Forecast Sheet

MODULE B: COMPUTERIZED ACCOUNTING

5 Basic Concepts Company creation; Ledger creation; Creation of opening 3

Balance Sheet; Backup & Restore

6 Inventory Creation of Stock Items, Stock Group, Units of 5

Measurement, Godown, Transfer of materials across
Godown, Manufacturing Voucher (Bill of Materials)

7 Transactions Basic voucher types - Payment, Receipt, Contra, Journal; 12

Cost Centre, Cost Category; Order Processing – Purchase
Order Processing, Sales Order Processing; Purchase Bill and
Sales Invoice Creation; Tax implementation – GST
(Interstate & Intrastate)

SUGGESTED TEXT BOOKS/ READING MATERIALS:

1. Ken Bluttman, Microsoft Excel Formulas & Functions for Dummies, Wiley
2. Leonardo L Wright, Excel 2023: A Comprehensive Guide to become an Expert on Excel
2023 With All-in-One Approach, Eclectic Editions Limited
3. Wayne Winston, Microsoft Excel 2019: Data Analysis & Business Model, Microsoft Press
4. Greg Harvey, Excel 2016 All-In-One for Dummies: Autodesk Official Press Paperback
5. Jordan Goldmeier, Advanced Excel Essentials, APress

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

6. Manohar Hansa Lysander, Data Analysis and Business Modelling Using Microsoft Excel,
PHI
7. CA Manmeet Singh Mehta, Microsoft Excel Professional 2021 Guide: Complete Excel
Reference, Loads of Formulas and Functions, Shortcuts, and Numerous Screenshots to
Become an Excel Expert, BPB Publications
8. Tax Sarthi, Accounting in Tally Prime, Notion Press
9. Roshan Lodha, Computerised Accounting System & E-Filing of Tax Return, Lawpoint
Publications
10. Asok K Nadhani, Mastering Tally PRIME: Training, Certification & Job, BPB Publications
E-Resources:
https://support.microsoft.com/en-us/excel
https://www.excel-easy.com/
https://exceljet.net/
https://www.contextures.com/

https://help.tallysolutions.com/tally-prime/

**Latest edition of the book and latest version of the software are recommended.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

Semester: III
Course name: Environmental Education – 1
Course Type: VALUE ADDED COURSE (VAC)
Course Credits: 2
Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar
Course Description: The course aims to give an introduction to the environment, to highlight its
multidisciplinary nature. A detailed emphasis has been laid upon global environmental issues and their
remedial measures. The importance of biodiversity, followed by their conservation, and climate change
along with their mitigation measures have been incorporated, so as to give an in depth understanding of
the global environment issues and their modes of remediation.
Learning Objectives: The course aims to help learners to acquire conceptual knowledge of;
LO1. Information related to the major attributes of environment.
LO2. Importance of forest and wildlife, and the requirement of their protection.
Course Outcomes: On successful completion of the course, students will be able to:
CO1. Develop the ability to apply multidisciplinary knowledge.
CO2. Recognize the global environmental problems.
Unit Unit Name Topics Nos. of
No. lectures
1. Introduction to ● Multidisciplinary nature of environmental studies; Scope and 3
Environment importance; the need for environmental education;
environmental ethics.
● Ecology and environment, ecosystem, components of
environment, food chains, food web and functions of
ecosystem, energy flow in an ecosystem, ecological pyramid
● Concept and classification of biomes, biogeochemical cycles,
ecosystem preservation.
2. Global 5
environmental ● Environmental pollution: definition, sources, causes, impacts,
issues and remedial measures; air, water, soil, noise and radiation
environmental pollution
pollution
● Solid Waste Management- Control measures of urban and
industrial waste, Waste segregation, E-waste, Biomedical
waste

● Pollution Case Studies: Delhi Air Pollution and public health

issues, Ganga Action Plan, Bhopal Gas Tragedy
● Stratospheric ozone depletion, El Nino, Acid rain.
● Disasters and disaster management; Special reference to
floods, earthquakes, cyclones, landslides.
3. Biodiversity and ● Biodiversity: Definition, Levels of biodiversity, biogeographic 3
Conservation zones of India, global biodiversity hotspots, Keystone species,
Values of biodiversity. Endangered and endemic species of
India, IUCN Red list criteria and categories
● Threats to biodiversity: Habitat loss, poaching of wildlife,
Conservation of biodiversity: In-situ and Ex-situ methods
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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

● Case Studies: Project Tiger, Deforestation in Amazon,

Reintroduction of Asiatic Lions in Kuno National Park, India;
reintroduction of Cheetah in India.
4. Climate Change, ● Greenhouse effect, Global warming; Definition, scope and 3
its impact and facts of climate change, Impacts of global climate change,
mitigation Climate change adaptation and mitigation
● National Action Plan on Climate Change (NAPCC), National
Clean Air Programme (NCAP), The Net Zero Commitment
● UN Initiatives and International Agreements: Montreal
Protocol; UNFCCC and Kyoto Protocol (COP3), Paris Climate
Summit.

SUGGESTED TEXT BOOKS/ READING MATERIALS:

1. Mitra, A. K and Chakraborty, R., Introduction to Environmental Studies, Book Syndicate, 2016.
2. Basu, M. and Xavier, S., Fundamentals of Environmental Studies, Cambridge University Press,
2016.
3. Enger, E. and Smith, B., Environmental Science: A Study of Interrelationships, Publisher:
McGraw-Hill Higher Education; 12th edition, 2010.
4. Carson, R. 2002. Silent Spring. Houghton Mifflin Harcourt.
5. Gadgil, M., & Guha, R. 1993. This Fissured Land: An Ecological History of India Univ. of
California Press.
6. Odum, E.P., Odum, H.T. & Andrews, J. 1971. Fundamentals of Ecology. Philadelphia: Saunders.
7. Pepper, I.L., Gerba, C.P. & Brusseau, M.L. 2011. Environmental and Pollution Science. Academic
Press.
8. Agrawal, K M, Sikdar, PK and Deb, SC, A Text book of Environment, Macmillan Publication,
2002.
9. Richard T Wright, Environmental Science: Towards a Sustainable Future, Prentice-Hall Inc., 2008.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

Semester IV

Semester: IV
Course name: Direct Taxation - 2
Course code: MAJOR (CORE)
Course Credits: 4
Pedagogy: Class room lecture and seminar
Course Description: The course aims to enable the learners in understanding various aspects like,
computation of tax liability of individuals, HUF, firms, AOP etc., advance payment of tax, filing of
return, TDS, TCS etc. They also develop the practical knowledge why the assessee is liable to pay
interest.

Learning Objectives: The course aims to help learners to acquire conceptual knowledge of;
LO1. Different aspects like, computation of tax liability, advance payment of tax, filing of return, TDS,
TCS etc.
LO2. The method of computation of tax liability of Firms and HUF.
LO3. The several reasons why assessee becomes liable to pay interest.

Course Outcomes: On successful completion of the course, students will be able to:
CO1: Assess the taxation status of individuals, HUFs and firms.
CO2: Understand about set off and carry forward of losses, advance payment of tax and solve
practical problems on it.
CO3: Understand in detail all the requirements submission of returns and solve cases on it.
CO4: Understand about TDS and TCS and solve practical problems on it.
CO5: Develop the knowledge about the different reasons why the assessee is liable to pay interest
and solve practical problems on it.
Unit Unit Name Topics Nos. of
No. lectures
1. Clubbing of Income Meaning; Transfer of income without transfer of 6
assets; Revocable Transfer; Remuneration of
spouse; Assets transfer to spouse; Assets transfer
to son’s wife; Assets transfer to a person for the
benefit of spouse; Assets transfer to a person for
the benefit of son’s wife; Income of minor child;
Conversion of self-occupied property into joint
family property.
2. Set off and Carry Meaning; Inter-source set off; Inter-head set off; 6
Forward of Losses Carry forward of losses; Carry forward and set off
business losses and depreciation.
3. Deductions under Basic rules for deduction; Sec.80C; 80CCD; 16
Chapter-VI A 80CCG; 80CCH; 80D; 80DD; 80E; 80EEA; 80EEB;
80G; 80GG; 80GGA; 80GGC; 80QQB; 80RRB;

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

80TTA; 80TTB and 80U.

4. Agricultural Income What is Agricultural income; Examples of 6
and its Tax agricultural and non-agricultural income; Tax
Treatment treatment of partly agricultural income and non-
agricultural income; Partial integration of non-
agricultural income with agricultural income.
5. Computation of (a)HUF and Individuals: Application of AMT and 15
Taxable Income and Alternative tax regime under Sec. 115 BAC.
Tax Liabilities
(b) Firm and AOP.
6. Return of Income Who is liable to furnish return of income/ 12
voluntary return of income; Loss return; Due
dates of filing return; Different Forms of filing IT
Return; Belated return; Revised return; Defective
return; PAN; Self-assessment; Enquiry before
assessment; Summary assessment; Scrutiny
assessment; Best judgement assessment; Income
escaping assessment; Time limit for completion of
assessment/ reassessment.
7. Advance Payment Persons becomes liable to pay advance tax and not 5
of Tax liable to pay advance tax; Due dates of payment of
advance tax; Computation of advance tax liability.
8. Deduction and Meaning of TDS; TDS payment scheme and rates of 4
Collection of Tax at TDS; Sec. 192, 192A, 193, 194, 194A,194B,
Source 194BB.Meaning of TCS; Time of deposit of TDS and
TCS; Tax deduction and collection account number.
Tax collection at lower rate.
9. Interest Payable by Interest for defaults in furnishing return of income 8
Assessee Sec.234A; Interest for defaults in payment of
advance tax Sec.234B; Interest for deferment of
advance tax Sec.234C; Fee for defaults in furnishing
return of income Sec.234F.
SUGGESTED TEXT BOOKS/ READING MATERIALS**:
1. Singhania, V.K, Singhania, Monika. Student’s Guide to Income Tax, Taxmann Publications
Pvt. Ltd.
2. Ahuja, Girish and Gupta, Ravi, Systematic Approach to Income Tax, Bharat Law House.
3. Income Tax Reports.
**Latest edition of the books, as applicable for the relevant assessment year, are
recommended.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

Semester IV
Course name: Company Law
Course Type: MAJOR (CORE)
Course Credits: 4
Pedagogy: Lecture method, problem solving method case study method
Course Description: The course has been designed to give a proper understanding of the
incorporation of the company and its administration with the process of liquidation. The course
further gives a thorough understanding of the administrative authorities formed for better
corporate governance. It shall enable the students to solve problems under corporate law.
Learning Objectives: The course aims to help learners to acquire conceptual knowledge of;
LO1. Have proper understanding of the corporate laws.
LO2. Solve complex legal problems faced by the companies
Course Outcomes: On successful completion of the course, students will be able to:
CO1. Increase the ability of reasoning on the existing laws, rules and regulations of the corporate
life.
CO2. Think and resolve on the divergent views of the judiciary on complex corporate matters.
Unit Unit Name Topics Nos. of
No. lectures
Companies Act, 2013*
1 Introduction Meaning of Company and Registrar of 7
Companies; Characteristics of a company; lifting
of corporate veil; types of companies including
one person company, small company, associate
company, and dormant company; association not
for profit; illegal association; formation of
company, promoters and their legal position,
pre-incorporation contract; Administration of
Company Law [including National Company Law
Tribunal (NCLT), National Company Law
Appellate Tribunal (NCLAT).
2 Documents Memorandum of association; Articles of 15
association; Doctrine of ultra-vires; Doctrine of
constructive notice and Doctrine of indoor
management; Prospectus-shelf and red herring
prospectus, misstatement in prospectus,
Liabilities for such misstatement; Annual Returns
3 Management Directors: Classification of directors, women 18
directors, independent director, small
shareholders’ director; Directors’ qualifications
and disqualifications, director identity number
(DIN); Appointment, legal positions, powers and
duties of directors; Removal of directors; Key
managerial personnel, managing director,
manager.

Meetings: Meetings of shareholders; Types of

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

meetings; Convening and conduct of meetings;

Requisites of a valid meeting; Postal ballot, meeting
through video conferencing, e-voting.

Committees of Board of Directors: Audit

Committee, Nomination and Remuneration
Committee, Stakeholders Relationship Committee,
Corporate Social Responsibility Committee.
4 Winding Up Concept and modes of Winding Up.

• Whistleblowing: Concept and Mechanism. 6

• CSR- Sec 135

5 Prevention of Meaning, power of the Tribunal, application to the 5
Oppression and Tribunal, public interest, limitation, relief
mismanagement
Insolvency and Bankruptcy Code 2016*
6 Insolvency and Need for the Insolvency and Bankruptcy Code, 9
Bankruptcy Code 2016; Overall scheme of the Insolvency and
2016 Bankruptcy Code;

Corporate Insolvency Resolution Process: Legal

Provisions; Committee of Creditors; Procedure;
Documentation; Appearance; Approval.

*The relevant portions will be covered as per the latest amendments.

SUGGESTED TEXT BOOKS/ READING MATERIALS**:
1. M C Kuchhal, Modern Indian Company Law, Shri Mahavir Book Depot (Publishers), Delhi.
2. GK Kapoor and Sanjay Dhamija, Company Law, Bharat Law House, Delhi.
3. Anil Kumar, Corporate Laws, Indian Book House, Delhi B.Com. (Hons.) CBCS 14
4. ReenaChadha and Sumant Chadha, Corporate Laws, Scholar Tech Press, Delhi.
5. Avtar Singh, Introduction to Company Law, Eastern Book Company
6. Ramaiya, A Guide to Companies Act, LexisNexis, Wadhwa and Buttersworth.
7. Manual of Companies Act, Corporate Laws and SEBI Guideline, Bharat Law House, New Delhi.
8. A Compendium of Companies Act 2013, along with Rules, by Taxmann Publications.
9. Gower and Davies, Principles of Modern Company Law, Sweet & Maxwell
10. Sharma, J.P., An Easy Approach to Corporate Laws, Ane Books Pvt. Ltd., New Delhi
11. Rinita Das, Company Law, Eastern Book Company

**Latest edition of the books are recommended.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

Semester IV
Course name: EMERGING TRENDS IN E-BUSINESS
Course code: MINOR
Course Credits: 4
Pedagogy: Classrooms lecture, Case studies, Assignments & Seminar
Course Description: This course explores the key aspects of the digital business landscape. Students
will get detailed ideas about E-Commerce trends, digital marketing, business transformation, digital
payments, and the impact of cutting-edge technologies on E-Business.
Learning Objectives:
The course aims to help learners to acquire conceptual knowledge of.
LO1. E-Commerce, M-Commerce, Social Commerce and various online business models, including their
components and trends
LO2. Diverse digital marketing types, advanced SEO techniques, and online advertising trends to
enhance marketing strategies
LO3: Digital transformation of business processes through ERP, CRM, SCM, and explore sustainable
and innovative initiatives
LO4: Digital payment concepts, including Contactless Payment, Mobile Wallets, and address associated
security challenges
LO5: Impact of emerging technologies such as AI, Block chain, Cloud, and Big Data Analytics on E-
Business and address ethical considerations
Course Outcomes: On successful completion of the course, students will be able to:
CO1. Demonstrate a deep understanding of E-Business trends, models, and components
CO2. Apply digital marketing strategies and advanced SEO techniques in practical scenarios
CO3: Comprehend strategic aspects of digital transformation in ERP, CRM, and SCM, considering
sustainability
CO4: Propose solutions to address security challenges associated with digital payment methods
CO5: Understand the impact of emerging technologies on E-Business, considering ethical
implications.
Unit Unit Name Topics Nos. of
No. lectures
1 Introduction to Overview - E-Commerce, M-Commerce, U-Commerce, Q- 10
E-Business Commerce, Social Commerce; Smart Governance; Online
Trends Business Models - Concept, Key Components, Trends in
Freemium. Dropshipping, D2C, Razor and Blade, Podcasting;
Online Revenue Models; Sustainable Goals
2 Digital Overview, Types of Digital Marketing - Content and Visual 15
Marketing Marketing Trends (Video Marketing and Live Streaming, Visual
Trends and Interactive Content), Influencer Marketing, Voice Search
Optimization and Conversational Marketing; Visual Search,
Advanced SEO Techniques & Strategies; Chatbots,
Personalization; Online Advertising and Branding Trends-
Programmatic Advertising; Digital Marketing Metrics & KPI
3 Digital Major Trends in: ERP (Concept- Cloud-based ERP Solutions. 20
Transformation Mobility and User Experience); CRM (Concept- Data-Driven E-
of Business CRM, Omni-Channel Customer Experience, Social CRM, Mobile

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

Landscape CRM); SCM (Concept- Sustainable E-SCM: Green Supply Chain

Initiatives, Circular Economy, and Reverse Logistics); Concept
of E-Startup
4 Digital Concept - Contactless Payment, Mobile Wallet, Voice- 5
Payment Activated Payments, Digital Currencies; Security Challenges
Trends
5 Technological Impact of Emerging Technologies on E-Business: Artificial 15
Trends in E- Intelligence, Blockchain, Cloud, IoT, Augmented Reality, Virtual
Business Reality, Robotics, Drone, Big Data Analytics; Ethical Issues

** Case Studies to be discussed against each chapter

SUGGESTED TEXT BOOKS/ READING MATERIALS:

1. Dave Chaffey, E-Business and E-Commerce Management: Strategy, Implementation and
Practice, Pearson
2. GoldInk Books, E-Commerce Business through Social Media Marketing: Simple Steps to Start
your E-Commerce Brand/Company through Facebook and Instagram Marketing, Goldink
Publishers LLC
3. Ajay Dutta, Chetna Monga, Sanjay Kumar Bahl, Emerging Trends in e-Commerce, Norton Press
4. V.M. Rao, E-Governance, ABD Publishers
5. Sidney Laurence Huff, Michael Wade, Scott L. Schneberger, Sid L. Huff, Cases in Electronic
Commerce, McGraw-Hill Higher Education
6. Shakti Kundu, Digital Marketing Trends and Prospects, BPB Publications
7. Dimitris N. Chorafas, “Integrating ERP, CRM, Supply Chain Management, and Smart Materials”,
CRC Press
8. Kenneth C. Laudon, Jeffrey Travis, E-commerce: Business, Technology, Society, Pearson
9. P.T.Joseph SJ, E-Commerce: An Indian Perspective, PHI
10. Nigel Vaz, Digital Business Transformation, Wiley

E-Resources:
https://www.digitalsilk.com/digital-trends/ecommerce-technology/
https://theecommmanager.com/ecommerce/ecommerce-technology-trends/

*Latest edition of the book is recommended

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

Semester IV
Course name: BUSINESS MATHEMATICS AND STATISTICS - 2
Course Type: MULTIDISCIPLINARY COURSE (MDC)
Course Credits: 4
Pedagogy: The lecture series will adopt a blended approach, combining traditional "chalk and talk" methods
with multimedia-enhanced presentations using PowerPoint. This dual approach aims to cater to diverse
learning styles, providing clarity through traditional explanations while utilizing visual aids to enhance
comprehension. Class discussions, problem-solving exercises, and Q&A sessions will be incorporated to engage
students in the learning process. The chalk and talk method will allow for immediate clarification of doubts and
personalized attention.
This pedagogical approach aims to create an engaging and supportive learning environment, ensuring that
students acquire a solid foundation in business mathematics and statistics through a combination of traditional
teaching methods and modern technological aids.
Course Description: This course serves as a seamless integration of statistics and mathematics, building upon
the material covered in Semester-III. The statistical component delves into the Mathematics of Finance, Index
Numbers, Time Series Analysis, Continuous Probability Distribution, and foundational aspects of Sampling
Theory. In the mathematical realm, the course commences with Calculus, encompassing Partial Derivatives and
Integration, while also introducing the Linear Programming Problem.
Learning Objectives:
LO1. The objective of this course is to familiarize the students with the basic mathematical tools, with an
emphasis on applications to business and economic situations.
Course Outcomes:
CO1. Ability to summarize and present data to a diverse audience.
CO2. Understand and use sampling and inferential statistics.
CO3. Ability to use spreadsheet software for data analysis and statistical model building.
CO4. Learn management science tools, linear and integer programming.
CO5. Identify opportunities for application of management science tools.
CO6. Ability to build and solve linear programming models using spreadsheet software.
CO7. Develop critical thinking and problem-solving skills.
Unit Unit Name Topics Nos. of
No. lectures
1 Calculus II Partial Differentiation: 14
● Partial derivatives up to second order.
● Homogeneity of functions and Euler's theorem.
● Total differentials.
● Differentiation of implicit functions with the
help of total differentials.
● Maxima and Minima: cases of two variables
involving not more than one constraint.
Integration:
● Standard forms.
● Methods of integration by substitution, by parts,
and by use of partial fractions.
● Definite integration.
● Finding areas in simple cases.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

2 Time Value of ● Rates of interest-nominal, effective- and their 5

Money inter-relationships in different compounding
situations.
● Compounding and discounting of a sum using
different types of rates.
● Types of annuities, like ordinary, due, deferred,
continuous, perpetual, and their future and
present values using different types of rates of
interest. Depreciation of Assets.
3 Linear Programming ● Formulation of linear programming problem 5
Problem (LPP).
● Graphical solution to LPP.
● Cases of unique and multiple optimal solutions.
● Unbounded solutions, infeasibility, and
redundant constraints.
4 Index Numbers ● Meaning and uses of index numbers. 6
● Construction of index numbers: fixed and chain
base: univariate and composite. Aggregative
and average of relatives- simple and weighted.
● Tests of adequacy of index numbers.
● Problems in the construction of index numbers.
● Construction of consumer price indices:
Important share price indices, including BSE
SENSEX and NSE NIFTY.
5 Time Value of ● Components of time series. 4
Money ● Additive and multiplicative models.
● Trend analysis: fitting of trend line using
principle of least squares – linear and parabolic;
moving averages method.
● Seasonal variations: calculation of seasonal
indices using simple averages.
6 Continuous ● Probability density function (pdf). 8
Probability ● Idea of cumulative distribution function (cdf)
Distribution with application.
● Normal distribution and its application.
7 Sampling ● Sampling: Populations and samples, Parameters 10
Theory and and Statistics, Descriptive and inferential
Inferential statistics; Sampling methods (including Simple
Statistics Random sampling, Stratified sampling,
Systematic sampling, Judgement sampling, and
Convenience sampling).
● Concept of Sampling distributions and Theory of
Estimation: Point and Interval estimation of
means (large samples) and proportions.
● Testing of Hypothesis: z-test, Chi-square test
(goodness of fit).

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

SUGGESTED TEXT BOOKS/ READING MATERIALS:

• J. Chakrabarti. Business Mathematics and Statistics- II. Dey Book Concern.
• J. K. Das. Statistics for Business Decisions. Academic Publishers.
• Mizrahi and Sullivan. Mathematics for Business and Social Sciences. Wiley and Sons.
• Goon, Gupta and Dasgupta, Fundamentals of Statistics, Vol. II. World Press Private
Limited.
• G. V. Shenoy and M. Pant. Statistical Methods in Business and Social Science. Macmillan.
• Budnick, P. Applied Mathematics. McGraw Hill Education.
• R.G.D. Allen, Mathematical Analysis for Economists.
• Ayres, Frank Jr. Schaum's Outlines Series: Theory and Problems of Mathematics of
Finance. McGraw Hill Education.
• Dowling, E.T., Mathematics for Economics, Schaum's Outlines Series. McGraw Hill
Education.
• Wikes, F.M., Mathematics for Business, Finance and Economics. Thomson Learning.
• D. George and P. Mallary. SPSS for Windows: step by Step. Pearson Education.
• S. L. Gupta. & Gupta Hitesh. SPSS 17.0 for Researchers. International Book House Pvt.
Ltd.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

Semester IV
Course Name: ENTREPRENEURSHIP
Course Type: SKILL ENHANCEMENT COURSE (SEC)
Course Credits: 3
Pedagogy: Classroom lectures, seminars, invited lectures and industry interaction.
Course Description: This course is designed to equip students with the necessary knowledge, skills and
abilities required to take entrepreneurial decisions, to identify opportunity, stimulate creativity and drive
innovation in different industrial, commercial, and social contexts. To appraise students of the various
distinctive characteristics of Indian family business. The student is exposed to the entire gamut of
institutional sources of technological, financial, and logistical support for start-ups and have a working
knowledge of the domain of intellectual property rights relevant for new entrepreneurial ventures.
Further, the student is introduced to the concept and types of feasibility studies and the process of
drafting business plans, pitch-decks and business model canvass.

Learning Objectives: The course helps learners to acquire conceptual knowledge and build skills
pertaining to:
LO1: Meaning, evolution, significance and taxonomy of entrepreneurship, the creative process, the role
of innovation in business and the various contexts in which entrepreneurial activities add value to business
and society.
LO2: The distinctive characteristics of family business and the key issues therein, including the role of non-
family members and women; as well as issues related to succession.
LO3: Institutional sources and facilitators of finance, stimulus, and support.
LO4: Various types of feasibility studies, business plans and its various component parts, pitch-deck and
business model canvass.
LO5: Various intellectual property rights in terms of their scope, coverage, and remedies.

Course Outcomes: On successful completion of the syllabus, students would be able to:
CO1: Understand and appreciate the meaning and core concepts related to the entrepreneurial function,
such as innovation and creativity; and contextualize entrepreneurship in its various manifestations in the
spheres of technology, the internet and society.
CO2: Relate to the structural and operational idiosyncrasies of family business focusing on key issues such
as the role of non-family members, the role of women and succession planning.
CO3: Identify, critically evaluate, and decide upon the appropriateness of alternative institutional
sources of finance, stimulation, and support for start-ups.
CO4: Draft business plans, explain and implement the process of feasibility analyses, create pitch decks
and business model canvasses.
CO5: Understand the scope of the regulatory framework for protecting the intellectual property relevant
to start-ups and other entrepreneurial ventures. Specifically, the domains of applicability, the nature of
protection and remedies provided by patents, trademarks, copyrights, and geographical indicators.
Unit Unit Name Topics Nos. of
No. lectures
1. Introduction • Meaning, scope and importance of entrepreneurship. 16
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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

• Entrepreneurial Functions
• Entrepreneurial Characteristics and Skills-sets
• Entrepreneur versus Manager
• Entrepreneurial Motivation – Opportunity/Market Driven
versus Necessity Driven
• Creativity & Innovation – Creativity v. Innovation, Creative
Process - Stages.
• Innovation and Technology Adoption by Entrepreneurs –
Entrepreneurs classified by attitude towards innovation and
technology adoption (Clarence Danhof’s classification)
• Intrapreneurship/Corporate Entrepreneurship – Concept
and Types (Hans Schollhammer’s Classification)
• Entrepreneurship in different contexts: Technopreneurship,
Ecopreneurship, Social entrepreneurship, Women in
Entrepreneurship.
2. Family Business • Family Business: Concept, Advantages, and Disadvantages 8
• Role of the Founder(s) in family business re: Founders’
values, business philosophy and behavioural orientations.
• Role of Non-family members in the family business
• Role of Women in Family Business
• Succession Planning: Choosing and Grooming Successors
• Conflict in family business and its resolution
3. Public and private • Start-ups: Meaning, types, mistakes in early phases, 12
system of problems and challenges faced by Indian Start-ups, 4 Stage
stimulation, Growth Model
support and • Requirement and sources of finance (Phase-wise – Seed
sustainability of Financing, Early growth, Expansion, and Public Offering
entrepreneurship stages)
• Role and functions of Industries/Entrepreneur’s Association,
Self-help Groups, Business Incubators, Angel Investors,
Venture Capital, and Private Equity Fund
4. Feasibility Studies • Feasibility Studies: Concept and 12
and Business Plans Types
• Business Plans – Concept, Structure and Contents
Drafting of Business Plans
• Pitch Deck for Investors – Role, Importance and
Structure
• Business Model Canvas – Concept, Components and
Drafting
5. Start-ups and • Patents 8
Intellectual • Trademarks
Property • Copyrights
• Geographical Indicators

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

SUGGESTED TEXTBOOKS/ READING MATERIALS:

1. Kuratko and Rao, Entrepreneurship: A South Asian Perspective, Cengage Learning.

2. Robert Hisrich, Michael Peters, Dean Shepherd, Entrepreneurship, McGraw-Hill Education
3. Desai, Vasant. Dynamics of Entrepreneurial Development and Management. Mumbai, Himalaya
Publishing House.
4. Dollinger, Mare J. Entrepreneurship: Strategies and Resources. Illinois, Irwin.
5. Holt, David H. Entrepreneurship: New Venture Creation. Prentice-Hall of India, New Delhi.
6. Plsek, Paul E. Creativity, Innovation and Quality. (Eastern Economic Edition), New Delhi:
Prentice-Hall of India.
7. Soheli Ghose & Soulina Banerjee, Entrepreneurship Development and Business Ethics, ABS
Publishing House
8. Abhik Kumar Mukherjee & Shaunak Roy, Entrepreneurship Development and Business
Ethics, Oxford Higher Education
9. Singh, Nagendra P. Emerging Trends in Entrepreneurship Development. New Delhi: ASEED.
10. S. S. Khanka, Entrepreneurial Development, S. Chand & Co, Delhi.
11. K Ramachandran, Entrepreneurship Development, McGraw – Hill Education
12. SIDBI Reports on Small Scale Industries Sector.
13. Arya Kumar, Entrepreneurship, Pearson.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

Semester: IV
Course name: Environmental Education - 2
Course Type: VALUE ADDED COURSE (VAC)
Course Credits: 2
Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar
Course Description: The course lays emphasis upon the different forms of energy resources, with
the mechanisms of environmental management, that highlights the various laws, practices and
policies of environment aimed towards environment protection. The course describes about the
importance of sustainable development, followed by sanitation and health, along with their
implications upon human health.
Learning Objectives: The course aims to help learners to acquire conceptual knowledge of;
LO1. Recognition of environmental problem and their impacts on human and environment
LO2. Varied dimensions of environmental protection.
Course Outcomes: On successful completion of the course, students will be able to:
CO1. Develop critical thinking skill and ability to integrate the disciplines related to environmental
concerns
CO2. Formulate sustainable solutions towards local and global problems.
Unit Unit Name Topics Nos. of
No. lectures
5. Energy Renewable and non-renewable resources- solar, wind, 2
Resources geothermal, tidal, OTEC, hydro- and SHP, fossil fuels, and
nuclear energy.
6. Environmental Policies- 6
Management
● Concept and objectives, the evolution of Indian
environmental policy.
● UN Conferences and commissions- UNCHE, WCED &
sustainable development, UNCED, WSSD, Rio+20.
● International agreements: CLRTAP, Basel
Convention, Convention on Biological Diversity
(CBD), CITES, Cartagena Protocol, TRIPS, Vienna
Convention, concept of carbon trading.
● International Organizations- FAO, UNEP, UNDP,
IUCN.
● National organization- MoEFCC, PCBs.

Environment Laws-

● Wildlife Protection Act, 1972

● Water (Prevention and Control of Pollution) Act,
1974 &Water Cess Act 1977
● Forest Conservation Act,1980.
● Air (Prevention & Control of Pollution) Act,1981.
● Environment Protection Act,1986 (with subordinate
Acts and Rules).
● Biodiversity Act, 2002.
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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

● Role of National Green Tribunal.

● Environmental movements: Chipko, Silent Valley,
Bishnoi, Narmada Bachao Andolan, Nava Danya.

Practices-

● Developing Environmental standards- MINAS,

NAAQS, BIS, WHO, AQI, and Emission standards.
● Practices- Environmental audit & ISO 14000
certification audit.
● Earth Hour; carbon sequestration, Green Buildings
● EIA (concept, objectives, principles, generic process,
the concept of EIA in India).
● Environmental and health application of IT and AI.
7. Sustainable ● Sustainability: Definition and emergence of the 2
Development concept of sustainable development
● Need and relevance in the contemporary society,
principles of sustainable development, SDGs
pertaining to environmental issues
● Policy Initiatives for Sustainable Development in
India (Swachh Bharat mission, Beti Bacho Beti
Padhao)
8. Sanitation and ● Water, Sanitation and Hygiene (WASH): Concept, 4
Health Meaning, Principles, and Practices
● Sanitation: Meaning, Concept, and Applications.
Institutional Sanitation.
● Health: Concept and Meaning. Determinants of
Health and Well-being. Public Health and
Community Health.
● Human population growth: impacts on environment,
human health and welfare, Family Welfare
Programme (FWP)
● Hygiene: Concept, Meaning, Principles, and
Importance. Types of Hygiene: Personal, Food, and
Community. Standard Hygiene Practices

SUGGESTED TEXT BOOKS/ READING MATERIALS:

1. Mitra, A. K and Chakraborty, R., Introduction to Environmental Studies, Book
Syndicate, 2016.
2. Basu, M. and Xavier, S., Fundamentals of Environmental Studies, Cambridge
University Press, 2016.
3. Enger, E. and Smith, B., Environmental Science: A Study of Interrelationships,
Publisher: McGraw-Hill Higher Education; 12th edition, 2010.
4. Harris, P. G. (Ed.). (2014). Routledge Handbook of global environmental politics.
New York: Routledge.

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 St. Xavier’s College (Autonomous), Kolkata
Postgraduate and Research Department of Commerce

5. Rosencranz, A., Divan, S., & Noble, M. L. (2001). Environmental law and policy in
India.
6. Sengupta, R. 2003. Ecology and Economics: An approach to sustainable development.
7. Glasson, J., & Therivel, R. (2013). Introduction to environmental impact assessment.
Routledge.
8. Twidell, J. (2021). Renewable energy resources. Routledge.
9. Kruger, P. (2006). Alternative energy resources: the quest for sustainable energy.
Hoboken: Wiley

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