St.

Joseph’s College of Commerce

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

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

and Accreditation Council (NAAC)

Recognized by the UGC as

“COLLEGE WITH POTENTIAL FOR EXCELLENCE”

Bachelor of Commerce (Analytics)

Semester I & II
Syllabus as per Karnataka State Education Policy 2024

Curriculum Framework w.e.f., 2024-2025

Academic Year 2024 – 2025

Batch 2024 - 2027
 St. Joseph’s College of Commerce (Autonomous)
Affiliated to Bengaluru City University

St. Joseph’s College of Commerce (SJCC) was formerly a part of St. Joseph’s College,
established in the year 1882. The Commerce Department was established in the year 1949
and it became an independent college with its own building in Brigade Road in the year
1972.

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

With an objective of imparting quality education in the field of Commerce and

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

The college has undergone four cycles of NAAC accreditation starting from the year
2000 in which it secured ‘five stars’, next in the year 2007 an ‘A’ grade, in the year 2012
again an ‘A’ grade and recently in February 2021 an ‘A++’. It is one of the very few
institutions in the country to have secured A++ grade in the fourth cycle under the
Revised Accreditation Framework (RAF) and the first college in Karnataka to do so. The
college was declared as a ‘College with Potential for Excellence’ in the year 2010. In 2011,
SJCC was recognized as a Research Centre by Bangalore University. The college has been
ranked 55th in the National Institutional Ranking Framework (NIRF) ratings of Ministry
of Education, Government of India, in 2024 and it has been the only institution from
Karnataka to make it consistently to the top 100 in the country.

The college offers diverse programmes in Commerce , Business Administration Arts

and Science. Under Commerce Studies it offers B.Com, B.Com (Professional-
International Accounting and Finance), B.Com (BPM- Industry Integrated), B.Com
(Travel and Tourism), B.Com (Analytics), B.Com (Professional - Strategic Finance),
M.Com (Finance & Taxation/ Marketing & Analytics), M.Com (International
Business) & M.Com (Financial Analysis). Under Business Administration it offers
BBA, BBA (Entrepreneurship) and BBA (Professional- Finance and
Accountancy).Under Arts it offers BA (English, Communicative English and
Psychology) and Under Science it offers B.Sc (Economics, Mathematics and Data
Analytics).The college also offers five one-year Post Graduate Diploma programmes.
ABOUT THE DEPARTMENT

The B. Com Department of St. Joseph's College of Commerce has efficiently streamlined all
its courses to reflect an interdisciplinary approach to understanding the contemporary
business environment. Its aim is to construct a strong foundation in core subjects such as
Accounting, Taxation, Economics, Statistics and Auditing along with a choice of Cost
Accounting, Finance, Business Analytics, Marketing and Human Resources, studied in the
fifth and sixth semester. The courses are challenging, yet, rewarding for students with high
aspirations. Our students have been sought after by employers for their excellent
knowledge, skills and attitude, giving them an edge over their peers from other institutions.
The B.Com Programme of the college is rated amongst the top 10 in the country (India
Today, AC Nielson Survey 2016).

OBJECTIVES OF THE B.COM PROGRAMME

a. To provide conceptual knowledge and application skills in the domain of

Commerce studies.

b. To provide knowledge in all the areas of business to be able to meet expectations

of Commerce, Trade and Industry.

c. To sharpen the students’ analytical and decision-making skills.

d. To provide a good foundation to students who plan to pursue professional

programmes like CA, ICWAI, ACS, CFA and MBA.

e. To facilitate students to acquire skills and abilities to become competent and

competitive in order to be assured of good careers and job placements.

f. To develop entrepreneurship abilities and managerial skills in students so as to

enable them to establish and manage their own business establishments
effectively.

g. To develop ethical business professionals with a broad understanding of

business from an interdisciplinary perspective.

I. ELIGIBILITY FOR ADMISSION

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

II. DURATION OF THE PROGRAMME

The duration of the programme is three (03) years of Six Semesters. A candidate shall
complete his/her degree within five (5) academic years from the date of his/her
admission to the first semester. Students successfully completing three (03) years of the
course will be awarded Bachelor’s Degree in Commerce.

III.MEDIUM OF INSTRUCTION
The medium of instruction shall be in English.

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

V. TEACHING AND EVALUATION

M.Com/MBA/MFA/MBS/MTA/MA/M.Sc graduates with B.Com, B.B.A, B.B.S,BA
and B.Sc as basic degree from a recognized university are only eligible to teach and to
evaluate the courses including part – B courses of I and II semesters except languages,
compulsory additional courses and core Information Technology related courses, Skill
based, Value Based and Foundation courses, mentioned in this regulation. These
courses shall be taught by the Post graduates as recognized by the respective Board of
Studies.

VI.SCHEME OF EXAMINATION

ACADEMIC EVALUATION UNDER STATE EDUCATION POLICY (SEP)

(EFFECTIVE FROM ACADEMIC YEAR 2024-2025)

The academic evaluation of both undergraduate (UG) and postgraduate (PG) programmes
consists of two components: Continuous Internal Assessment (Formative Assessment) and
End-Semester Examination (Summative Assessment).
Assessment for UG Students under SEP will be as follows:

Type of Assessment Assessment Component Allotted Marks

CIA I (Test) 10 Marks

Continuous Internal Assessment /
CIA II (Skill-based Assessment) 10 Marks
Formative Assessment
Mid-Term Exam 20 Marks

Total 40 marks (scaled down to 20 marks)

End-Semester Examination / End-Semester Examination (For three
80 Marks
Summative Assessment hours duration)

TOTAL 100 Marks

A. Additional Details
 Mid-Term Exam: The mid-term exam covers at least 40-50% of the syllabus and has duration
of one hour.
 Continuous Internal Assessment (CIA) Activities: CIA activities are designed with clear
objectives, modalities, assessment rubrics, and outcomes.

B. CIA improvement
There is no provision for enhancing CIA marks for UG students once the semester ends.

Attendance requirement for taking ESE

  The University Grants Commission (UGC) mandates a minimum of 75%
attendance in each course to be eligible to write the End Semester Examinations
(ESE).
 There is no provision for condonation of attendance under the UGC Act.

VII. MINIMUM FOR A PASS

 Minimum Pass Marks in Final Examination: A minimum of 40 percent is required in

each course in the End Semester Exams. The student must score at least 32 marks out of
80 in the End Semester Examination (ESE).
 Overall Pass Requirement: The aggregate of Continuous Internal Assessment (CIA)
and End Semester Examination (ESE) should also be a minimum of 40 percent. Out
of 100 marks, a student must secure at least 40 marks in each course to qualify as
passed inclusive of minimum 32 marks out of 80 in End Semester Exam.

VIII. GRADING SYSTEM FOR CHOICE BASED CREDIT SYSTEM (CBCS)

The modalities and operational details are given below:
 Grade Points: The College adopts a ten-point grading system. The papers are
marked in a conventional way for 100 marks. The marks obtained are converted to
grade point according to the following table. If a student is absent for the paper
the grade point assigned is 0.

% 95 - 90 - 85 - 80 - 75 - 70 - 65 - 60 - 55 - 50 - 45 - 40 - Below
Marks 100 94 89 84 79 74 69 64 59 54 49 44 40
Grade 10 9.5 9 8.5 8 7.5 7 6.5 6 5.5 5 4.5 0
Point

Credits: Credits are assigned to courses based on the following broad classification:
Instruction
Courses Category Credits
Hours/week
Languages 3 Hours 3

Major Core 4 Hours 4

Skill Enhancement Courses 1-4 Hours 1-4
Compulsory Courses 1-2 Hours 1-2

Grade point calculation

 Semester Grade Point Average (SGPA): The SGPA is calculated as the sum of the
product of the credits and the grade points scored in all courses, divided by the total
credits.

SGPA = Total of (Credits Earned X Grade Points) ÷ Total of Corresponding Credits

  Minimum SGPA required for a pass is 4.5.
 If a student has not passed in all courses or is absent, the SGPA is not assigned.
 Cumulative Grade Point Average (CGPA): The CGPA is the weighted average of all
the courses taken by a student across all semesters of a programme.

CGPA = ∑Total Credits in the Semester × SGPA ÷ Total Credits of the Courses

Note: SGPA and CGPA will be rounded off to two decimal places.

Interpretation of SGPA/CGPA and Classification of Final Result

Grade Points % of Marks Grade Result/Class Description

9.00-10.00 85 - 100 O Outstanding

8.00-8.99 75 - 85 A+ First Class Exemplary

7.00-7.99 65 - 75 A First Class Distinction

6.00-6.99 55 – 65 B+ First Class

5.50-5.99 50 -55 B High Second Class

5.00-5.49 45 - 50 C Second Class

4.50 -4.99 40 - 45 P Pass Class

Below 4.5 Below 40 RA To Re-Appear

IX. PATTERN OF ESE QUESTION PAPER UNDER SEP

The End Semester Examination (ESE) question paper under SEP will include questions that
assess both Lower Order Thinking Skills (LOTS) and Higher Order Thinking Skills
(HOTS). The difficulty level of the question paper will be distributed as follows: 40%
easy, 30% difficult, and 30% very challenging.

 Duration: 3 Hours
 Maximum Marks: 80

The question paper pattern will be as follows:

Sections Marks per

Question Number of Questions Total Marks

Section A 2 marks 5 questions (out of 7) 10 Marks

Section B 5 marks 4 questions (out of 6) 20 Marks

Section C 12 marks 3 questions (out of 5) 36 Marks

Section D 14 marks 1 question (Case Study) 14 Marks

Total
80 Marks

X. REVALUATION AND RETOTALING

Requests for revaluation, retotaling, and photocopies of the answer book for the End-
Semester Examination (ESE) must be submitted to the Controller of Examination along
with the prescribed fee within two weeks from the declaration of results.

XI. ABSENCE DURING END SEMESTER EXAMINATION

If a student misses the End Semester Examination, they will be marked as "Absent"
and will be required to take the supplementary examination for that course during the
next available opportunity only.

XII. MALPRACTICE
Students will be dealt severally in case if they are found guilty of any malpractices
during examination. The college has zero tolerance towards any kind of foul means
adopted to secure marks in the exams.

Outcome Based Education (OBE)

PROGRAM EDUCATIONAL OBJECTIVES (PEOS)

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

 PE 01
Be competent, creative and highly valued professionals in industry,
academia, or government.
PE 02 Adapt to a rapidly changing environment with newly learnt and applied
skills and competencies, become socially responsible and value driven
citizens, committed to sustainable development
PE 03
Act with conscience of global, ethical, societal, ecological and commercial
awareness with sustainable values as is expected of professionals
contributing to the country.
PE 04
Able to continue their professional development by obtaining advanced
degrees in accounting and other professional fields.

PROGRAMME OUTCOMES (POS)

After the completion of the B. Com (Analytics) Programme, the student will be able to:
PO 1 Disciplinary and Inter-disciplinary Knowledge: Demonstrate the understanding
of relevant business, management and organization knowledge, both academic
and professional, in line with industry standards
PO 2 Decision Making Skill: Apply underlying concepts, principles, and techniques of
analysis, both within and outside the discipline to generate all the possible
solutions and pick one that shows their understanding of the problem and the
outcomes.
PO 3 Integrated Problem-Solving and Research: Analyze how parts of a whole interact
with each other to produce overall outcomes in complex systems by analyzing key
managerial issues in a particular industry or company and propose appropriate
managerial solutions to the situation
PO 4 Critical Thinking Skill: Evaluate evidence, arguments, claims and beliefs by using
right type of reasoning as appropriate to the situation and Analyze how parts of a
whole interact with each other to produce overall outcomes in complex systems.
PO 5 Creative Thinking Skill: Develop, implement and communicate new and
worthwhile ideas using both incremental and radical concepts to make a real and
useful contribution to their work
PO 6 Usage of Modern Technology and Tools: Use tools and technologies of digital
nature, communication/networking tools and social networks appropriately to
access, manage, integrate, evaluate and create information to successfully function
in a knowledge economy.
PO 7 Leadership and Team Work: Develop a vision, translate that vision into shared
goals, and effectively work with others to achieve these goals
PO 8 Ethical Conduct: Act responsibly and sustainably at local, national, and global
levels.
PO 9 Collaboration: Work collaboratively and respectfully as members and leaders of
diverse teams.
PO 10 Self-Directed and Life–Long Learning: Create goals and monitor progress
toward them by developing an awareness of the personal, environmental and
task-specific factors that affect the attainment of the goals.
 PROGRAMME SPECIFIC OUTCOMES (PSOS)

PO 11 Developing analytical model

Develop models to identify and evaluate complex business challenges by

analysing data using analytical techniques and visualising tools.
PO 12
Application of analytical model

Apply appropriate analytical methods into the core business operations and to
leverage data to cultivate and nourish informed decision-making.
 B. Com (Analytics)

Course Structure

Semester I
Course Code Title of the Course Category Lecture CIA ESE Credit
Hours s
per week

C5 24 GE 101 General English Language 1 3 20 80 3

C5 24 KN 101 Kannada Language 2 3 20 80 3

C5 24 HN 101 Hindi

C5 24 AE 101 Additional English

C5 24 MC 101 Financial Major Core 4 20 80 4

Accounting
C5 24 MC 102 Business Major Core 4 20 80 4
Statistics I

C5 24 MC 103 Mathematics Major Core 4 20 80 4

C5 24 MC 104 Principles of Major Core 4 20 80 4

Management

UG 24 FC 101 Psychological Compulsory 1 25 - 1

wellbeing course
UG 24CC 101 Constitutional Compulsory 2 10 40 2
Values I Course
Total credits 155 520 25
 Department of Commerce
Programme: B. Com (Analytics)
Semester Course Course Title Course Course Teaching Credits
Code Duration Type Hours Per
week

I C5 24 Financial 60 Hours Major 4 Hours 4

MC 101 Accounting Core
Course The course aims to equip the students with the conceptual
Objectives: knowledge and skills required to prepare and evaluate financial
statements of different business organizations.
Course CO1 Describe the concepts, conventions, and Terms of
Outcomes Financial Accounting as per the framework of Ind AS and
IFRS.
CO2 Prepare Journal, Ledger and trial balance and rectification
of errors as per Ind AS 8 and 10.
CO3 Construct financial Statements of Sole
P r o p r i e t o r s h i p a n d Partnership incorporating all the
necessary adjustments.
CO4 Apply the format of the presentation of Financial Statement
as per Ind AS to the Companies Act, 2013 (Amended till
date).
CO5 Prepare Cash flow statements as per old and new methods.
CO6 Evaluate firm’s P r o f i t a b i l i t y a n d L i q u i d i t y b y
u s i n g Ratio analysis and Trend Analysis.
Module 1 Conceptual Framework 10 Hours
Introduction to Ind AS, IFRS, Challenges in implementation, Accounting Concepts -
Accrual concept, Going Concern Concept, Business Entity Concept, Consistency
Concept, Elements – Assets, Liabilities, Incomes, Expenditure and Equity for Sole
proprietor, Partnership firm and Company. Four Pillars of accounting and
Accounting Equation. Applicability of Ind AS – Voluntary Adoption and Mandatory
Applicability – Phase I, II, III and IV. Role of accountant – Ethical values – Integrity,
Objectivity, Professional competence and care, confidentiality, Professional
behaviour.
Module 2 Accounting Process 10 Hours
Accounting Process – Journal (including transactions covering GST on purchases
and sales), Ledger, and Trial Balance, Rectification of Errors (Journal entry problems
Module 3 Financial Statements 15 Hours
Preparation of Financial statements- Profit & Loss statement and Balance Sheet.
Adjustments for Ongoing transactions- Goods & cash withdrawn by proprietor,
goods lost by fire, goods issued as free sample, Prepaid expenses, Outstanding
expenses, Interest on capital, Interest on drawings, Interest on loan, Provision for Bad
debts and Doubtful debts, Depreciation, Commission payable before and after
charging such commission. (Sole proprietor and Partnership Firm)
Module 4 Company Financial Statements 5 Hours
Company Financial Statements – Objectives, Format of the presentation of
Financial Statement as per Ind AS to the Companies Act, 2013 (Amended till date).
Module 5 Preparation and Presentation of Cash flow Statement 10 Hours
Meaning of Cash flow, Classification of Activities – Operating, Investing and
Financing (Simple problems on identification of activities).
Module 6 Basic Financial Statement Analysis 10 Hours
Introduction to Ratios - Computation of ratios based on liquidity, Solvency,
Activity & Profitability [problems based on calculation of ratios] – Trend Analysis
Skill Development:
1 Generate financial statements using Tally
2 Prepare and present a summary on a company’s published annual
report
which includes profitability analysis, financial position, cash
position and accounting policies.
3 Compute the profitability ratios, turnover ratios and solvency ratios
on
the published financial statement of a company of your choice.
4 Compare and analyse the profitability ratios, solvency ratios
between
two companies using published financial statements.
5 Analyse a cash flow statement with from published annual report.
Book for Reference:
1 Jain, S. P., & Narang, K. L. (2022). Advanced Accounts (12th ed.).
Kalyani
Publishers.
2 Maheshwari, S. N. (2022). Advanced Accountancy (5th ed.). Vikas
Publishing House.
3 Sehgal, A., & Sehgal, D. (2022). Advanced Accounting (2nd ed.).
Taxmann.
4 Shukla, M., & Grewal, T. (2022). Advanced Accountancy (11th ed.).
Sultan
Chand & Sons.
5 Banka, A. (2022). Comprehensive guide to IND AS Implementation (2nd ed.).
Taxmann.
6 International Accounting Standards Board (IASB). (2023). IFRS
publications. IASB.
Mapping of CO and PO

CO/PO PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10 PO11 PO12

CO1 H H M M L L L
CO2 L M L H H M L
CO3 L M L H H M L
CO4 M H H M L L L
CO5 L M L H H M L
CO6 L H H M L M L

Department of Commerce
Programme: B. Com (Analytics)
Semester Course Course Title Course Course Teaching Credits
Code Duration Type Hours Per
week

I C5 24 BUSINESS 60 Hours Major 4 4

MC 102 STATISTIC Core
S
–I
Course The course aims to create the awareness of the basic concept of
Objectives: Statistics and scope of its application in business decision making
using various tools.
Course CO1 Explain the basic concept o f Statistics and scope of its
Outcomes application in business decision making.
CO2 Choose an appropriate measure of central tendency to
analyze the given data for business decision making.
CO3
Justify the application of measures of dispersion to
analyze the given data for consistency of diverse
phenomenon.
CO4 Show the statistical data, construct and comprehend in
Diagrammatic and graphic representation.
CO5 Use the concept of Skewness and Kurtosis to
determine the type of distribution and tail of the
distribution.
Module 1 Introduction 10 Hours
Definition - Need for Statistics - Scope – Limitations - Definition of Research –
Scope
– Types - Objectives - Steps in Research. Ethics to be followed by a statistician and
role of statistics in sustainable development. Classification of data - Formation of
Statistical Series - Frequency Distribution (univariate and bivariate) and Tabulation.
Population - Sample -Types of Data - Primary and Secondary Data: Qualitative -
Quantitative - Cross Sectional - Time Series - Variables and Attributes -
Discrete
and Continuous Variables - Types of Scales- nominal, ordinal, ratio and
interval.
Module 2 Measures of Central Tendency 15 Hours
Meaning of Central Tendency – Definition – Types of Averages – Arithmetic
Mean (Simple, Weighted and Combined). Median – Mode (excluding missing
frequency problems) – Quartiles – Deciles – Percentiles (applications, importance,
merits and demerits)
Module 3 Measures of Dispersion 12 Hours
Meaning – Definition - Importance of Dispersion – Range – Quartile Deviation -
Mean Deviation - Standard Deviation – Variance – Coefficient of Variation
(applications, importance, merits and demerits).
Module 4 Diagrammatic and Graphical Representation of Data 10 Hours
Need for representation of Data in Diagrams and Graphs - One
Dimensional - Line, Bar, Simple, Sub-Divided, Percentage Bar, Multiple Bar
Diagram, Deviation Bar Diagram, Two Dimensional Bar Diagrams (by using
rectangles) - Pie Diagram. Ogives (less than and more than) -Histogram –
Smoothed Frequency Curve - Frequency Polygon.
Module 5 Skewness and Kurtosis 13 Hours
Skewness – Meaning - Definition - Difference between Dispersion and
Skewness - Measures of Skewness: Karl Pearson’s and Bowley’s Coefficient of
Skewness - Moments (about mean and arbitrary point)- Coefficient of
Skewness based on Moments. Kurtosis – Meaning – Need - Measure of
Kurtosis Coefficient of Skewness based on Moments
Skill Development:
1 Analyse and compute the different measures of central tendencies for
business variables and to identify that which measure of central
tendency suits the data.
2 Analysis of data by applying descriptive statistics for the purpose
of finding actionable insights pertaining to a given data set.
3 Prepare a Visual presentation of a company’s financial statements
using diagrams and graphs for finding year to year changes.
4 Compute skewness and kurtosis of a data and identify potential
challenges for further analysis.
Book for Reference:
1 Croxton, F. E., Cowden, D. J., & Kelin, S. (1973). Applied General
Statistics. Prentice-Hall of India.
2 Black, K. (2019). Business Statistics (3rd ed.). Wiley.
3 Gupta, S. C., & Kapoor, V. K. (2020). Fundamentals of Mathematical
Statistics
(12th ed.). Sultan Chand & Sons.
4 Sarma, K. V. S. (2020). Statistics Made Simple: Do it yourself on PC (2nd
ed.). Prentice-Hall of India.
5 Bhat, B. R., Srivenkatramana, T., & Rao, M. K. S. (2020). Statistics:
A Beginner’s Text (Vol. II). New Age International.
6 Veerarajan, T. (2019). Probability, Statistics, and Random Processes (4th ed.).
Tata McGraw-Hill
Mapping of CO and PO

CO/PO PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10 PO11 PO12

CO1 H H M L L L M
CO2 H M M L L L H

CO3 L H M L H L M
CO4 M L H L H L M
CO5 M M H L L L H

Department of Commerce
Programme: B. Com (Analytics)
Semester Course Course Title Course Course Teaching Credits
Code Duration Type Hours Per
week

I C5 24 Mathematics 60 Hours Major 4 4

MC 103 Core
Course This course aims to provide students with a firm grasp of key matrix
Objectives: algebra, differential and integral calculus, and mathematical
modelling. Through theoretical learning and practical applications,
students will develop essential problem-solving skills relevant to
mathematical analysis in addressing real-world problems in
Commerce and Economics.
Course CO1 Explain and apply the concepts like Matrices,
Outcomes Determinants, Algebra, integral calculus, Differential calculus
and differential equations in Economics and Managerial
decision making.
CO2 Formulate cost, profit, revenue functions and optimize the
same using maxima-minima procedure.
CO3 Model and address the dynamic real-world problems in
Business and Economics using differential equations.
CO4 Develop a comprehensive understanding of differential calculus
and its practical applications, enabling them to solve optimization
problems in various fields, including economics, business, and
science.
CO5 Solve both theoretical and practical problems involving integration,
equipping them with the tools necessary for analyzing and solving
business-related problems in areas such as economics,
management, and finance
CO6 Apply the theory and techniques of differential equations to model
and solve practical problems in various fields.
Module 1 Matrices, Determinants and Applications 15 Hours
Matrices: Review of fundamentals: Definition of matrix, order, Types of matrices,
Determinant: Value of determinant of order 2x2 and 3x3, minors, cofactors, adjoint,
row operations, inverse using formula method and row operations (2x2 and 3x3 matrices
only). System of linear equations, augmented matrix, row operations, row echelon
form, reduced row echelon form, existence and uniqueness of the solution, Gauss -
Elimination method, Cramer’s and matrix methods (2x2 and 3x3 matrices
only).
Applications – Linear systems: Investment Problems, Traffic Flow, and
Balancing the Chemical equations, and data encryption and decryption using
a matrix and its inverse.
Module 2 Algebra 10 Hours
Equations, Degree, Roots of an equation (Including complex roots), Solving Linear
and Quadratic equations, Cubic Equations, Synthetic Division Method, Bi-quadratic
equations, Nature of the roots, Binomial Theorem (statement and expression only),
and Partial Fractions.

Module 3 Eigen values and Eigenvectors 10 Hours

Definition, Characteristic equation, Eigen values, Eigen vectors (2x2 and 3x3 matrices
only). Cayley Hamilton theorem (Only statement), verification of Cayley Hamilton
theorem (only 2x2 and 3x3 matrices), using the same finding the powers of A and
Inverse of a Matrix using Cayley Hamilton theorem.

Module 4 Differential Calculus 15 Hours

Functions, Limits and Continuity, Differentiability (concepts only), Derivative of a
function, derivatives of the standard functions (excluding trigonometric functions),
Rules of Differentiation: addition/subtraction, scalar multiplication, product,
quotient, chain, Differentiation of Parametric functions, Partial Derivatives, Maxima
and Minima, Applications: Cost minimization and Revenue and Profit maximization,
Break Even Point, Marginal Cost, Marginal Revenue, and price elasticity of demand.

Module 5 Integral Calculus 15 Hours

Introduction, Indefinite Integration, Standard Integrals (excluding trigonometric
functions), Rules of Integration: addition/subtraction and scalar multiplication,
Integration by Substitution, Integration by Parts, Integration by resolving into Partial
Fractions, Applications of Integration in business (finding cost, revenue functions
from marginal cost and marginal revenue functions)

Module 6 Mathematical modelling through Differential Equations 10 Hours

First order Linear Ordinary Differential Equations, Homogeneous and Non-
Homogeneous Differential Equations. Applications- Exponential Growth model
(Continuous compounding of an invested money) and Logistic Growth model
(Business applications: fishery, rabbits, piggery etc.)
Skill Development:
1 Solve and visual system of linear equations with 3 variables on
GeoGebra website (Math visualizer platform)
2 Represent the functions graphically and identify the roots on a math
visualizer software.
3 Understand maxima – minima procedure graphically through a math
visualizer software.
Book for Reference:
1 Arora, P. N., & Arora, S. (2021). Mathematics (2nd ed.). S. Chand
Publishing.
2 Agarwal, D. R. (2022). Comprehensive Mathematics (6th ed.). Tata McGraw-
Hill Education.
 3 Sharma, A. (2021). Business Mathematics and Analytics. Wiley.
4. Goel, A., & Goel, A. (2021). Mathematics and Statistics. Laxmi
Publications.
5 Singh, J. K. (2021). Business Mathematics (3rd ed.). Tata McGraw-Hill
Education.
6 Stall, R. R. (2015). Linear Algebra and Matrix Theory (2nd ed.). Jones & Bartlett
Learning.
Mapping of CO and PO

CO/PO PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10 PO11 PO12

CO1 L L H M M H

CO2 L L M H H M

CO3 L L M H H M

CO4 L M M H H

CO5 L L M H H M

CO6 L L L H M M H

Department of Commerce
Programme: B. Com (Analytics)
Semester Course Course Title Course Course Teaching Credits
Code Duration Type Hours Per
week

I C5 24 Principles of 60 hours Major 4 4

MC Management Core
104
Course The course content is designed with a view to acquaint students with the
Objectives: concepts and principles of management required for a successful
business entity.
Course CO1 Explain the principles of Management and role and skills of
Outcomes a Manager.
CO2 Integrate the planning, forecasting with decision making
process of a given organization.
CO3 Relate the function of organizing with staffing in consideration
of their effort on individual actions.
CO4 Identify the range of leadership theories, Directing and
controlling tools available in the management.
CO5 Illustrate the range of motivation theories and methods
of coordination available for the management practices.
CO6 Describe the factors affecting ethical practices in Business and
social responsibilities of management towards all the
stakeholders and identify the recent trends in the application
of technology in Management.
Module 1 Introduction to Management and History of Management 12 Hours
Thought
Introduction: Meaning – Nature and Characteristics of Management – Scope and
Functional Areas of Management – Management as an Art, Science or Profession –
Management and Administration – Principles of Management (scientific principles,
Fayol’s 14 principles)- Roles and skills of managers.
Evolution of Management Thought: Pre-scientific Management (introduction to
classical thoeries) – Taylor’s Scientific Management

Module 2 Planning Forecasting and Decision Making 10 Hours

Planning: Nature – Planning Process – Objectives – Types of plans – MBO (Peter
Drucker) & MBE
Forecasting: Meaning and purpose of forecasting – Techniques of forecasting -
Qualitative and quantitative.
Decision Making: Meaning – Types of decisions –phases of Decision Making -
Steps in decision making - Delegation and Principles of delegation.

Module 3 Organizing and Staffing 10 Hours

Organizing: Nature and Purpose of Organization – Principles of Organization–
Organization structure and types – Departmentation – Committees – Centralization
vs. Decentralization of Authority – Span of Control – Meaning - Factors affecting
span. Staffing: Importance and Process of Staffing.

Module 4 Leadership, Directing and Controlling 10 Hours

Leadership: Meaning – Leadership styles – Theories of leadership. Directing:
Meaning – Principles and techniques of directing.
Controlling: Meaning and definition – Features – Steps in controlling and
methods of establishing control. Techniques of controlling – Budgetary and non-
budgetary.
Module 5 Co–ordination and Motivation 12 Hours
Co-ordination: Meaning – steps and methods of co-ordination.
Motivation: Meaning - Theories of motivation – Carrot & Stick approach –
Maslow’s – Mc Gregor’s – Herzberg’s – ERG – Mc Clelland’s – Vroom’s Expectancy -
William Ouchi’s theory Z.

Module 6 Business Ethics and Recent trends in Management 6 Hours

Meaning – Need and importance - Principles of ethics -profits and ethics – Factors
affecting ethical practices in Business Social Responsibilities of Management –
Meaning, Social responsibilities of business towards various groups.
Recent Trends in Management – Continuing digitization in the business world,
Artificial Intelligence in various functions of management, importance of data and
analytics in management
Self-Learning Topics: (If Applicable)
1 Module 1: Scientific principles, Fayol’s 14 principles, Classical Theories

2 Module 3: Importance and Process of Staffing.

Skill Development:
1 Evaluate the innovate concepts of Principles of Management laid on
Henry Fayol in different industries.
2 Examine the impact of strategic partnerships with market research firms
3 Analyze the impact of expansion from product to channel & customer
profitability analysis.
4 Application of Predictive accounting & business intelligence on
Enterprise Performance Management.
5 Present the Seven C attributes shared by experts of Covid 19 pandemic
in Harvard School Business Working Knowledge. Analyse these
attributes and their applicability in the Indian Corporate Scenario.
Book for Reference:
1 Vasishth, N., & Vasishth, V. (2019). Principles of Management: Text & Cases
(5th ed.). Taxmann Publications.
2 Robbins, S. P., Coulter, M., & Fernandez, A. (2019). Management (14th
ed.). Pearson Education.
 3 Durai, P. (2018). Principles of Management (2nd ed.). Pearson India.
4 McShane, S. L., & Von Glinow, M. A. (2007). Principles of Management (1st
ed.). McGraw-Hill Education.
Mapping of CO and PO

CO/PO PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10 PO11 PO12

CO1 H M L M H L L
CO2 H H M M L L L

CO3 H M H M L L L

CO4 H M M L H L L

CO5 M H M L H L L

CO6 M M H M H L L L

Department of Commerce
Programme: B. Com
Analytics
Semester Course Course Title Course Course Teaching Credits
Code Duration Type Hours Per
week

I UG 24 Psychological 30 Compulsory 2 2
FC 101 Well-being Course
Course This course aims to nurture self-awareness and meaningful relationship
Objectives: skills and to help in the development of emotional quotient and inter-
personal skills.
Course CO1 Develop a better emotional quotient.
Outcomes CO2 Formulate a healthier sense of self through self-awareness.
CO3 Build more meaningful relationships.
CO4 Display an improvement in inter-personal skills.
CO5 Modify thought and belief patterns.
CO6 Understand and deal the grief in various situations.
Module 1 Introduction 3 Hours
Meaning of Counselling – Myths and Facts related to Counselling – Breaking stigmas
related to seeking counselling – Normalizing seeking help – Self-reflection through
concentric circles
Module 2 Intra-personal and Inter-personal Awareness 10 Hours
Meaning of self-esteem – Factors that influence self-esteem – Importance of self- esteem –
Effects of low self-esteem – Qualities seen in people with high vs. low self- esteem – How to
improve self-esteem – Self-awareness activity
Meaning of peer pressure – Different kinds of peer pressure – Resisting peer pressure -
Confronting peer pressure – Group sharing activity

Meaning of relationships – Types of relationships – Healthy relationship dynamics –

Personal Rights in a relationship – Components of a healthy relationship – Types of
abuse in a relationship – Intimacy and understanding our needs – Boundaries
Module 3 Understanding Emotions 4 Hours
Meaning of emotions – Role of emotions in our lives – Beliefs regarding emotions –
Harmful effects of suppressing emotions – Signs of emotional suppression – Handling
emotions in a healthy manner – Self-assessment activity
Module 4 Anger management 5 Hours
Meaning of anger – Physical and Emotional symptoms of anger – Different ways that
people express anger – Expression and experience of anger – What makes us angry and
what it means when we’re angry – Dealing with anger – Guided visualization and art
activity
Module 5 Managing Anxiety/Fear 4 Hours
Meaning of fear – Types of fear – Physical and Emotional symptoms of fear –
Different reactions to fear – Overcoming fear – Art work followed by group sharing
activity
Module 6 Dealing with Loss and Grief 4 Hours
Understanding loss and grief – Form of loss – Stages of grief – Dangers of not grieving-
Dealing with grief – Ways to help others in grief
Skill Development:
1
2
3
4
5
6
Book for Reference:
1 Jones, R. N. (2023). Theory and Practice of Counselling and Therapy (5th ed.).
SAGE South Asia
2 Ryff, C. D., & Singer, B. (2008). Know thyself and become what you are: A
Eudaimonic approach to psychological well-being. In J. D. Wright (Ed.),
International
Encyclopedia of the social sciences (2nd ed., Vol. 8, pp. 143-148). Macmillan.
3 Seligman, M. E. P. (2011). Flourish: A New Understanding of Happiness and Well-
being—and how to achieve them. Free Press
4 Lyubomirsky, S. (2007). The How of Happiness: A Scientific Approach to getting the
life you want. Penguin Press.
5 Neff, K. D. (2011). Self-Compassion: The proven power of being kind to yourself.
William Morrow.
 6 Gilbert, P. (2010). The Compassionate Mind: A new approach to life's challenges.
Constable.
Mapping of CO and PO
CO/PO PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10 PO11 PO12

CO1

CO2

CO3

CO4

CO5

CO6
 Department of Commerce
B. Com (Analytics)
Semester Course Course Title Course Course Teaching Credits
Code Duration Type Hours
Per week
I UG 24 CC Constitutional 30 Hours Compulsory 2 2
101 Values I Course
Course This course aims to provide a comprehensive understanding of
Objectives:
constitutional values in India, focusing on the foundational
principles, evolution, and practical application of the Constitution.
It seeks to analyze the interplay between constitutional rigidity
and flexibility in shaping democratic governance and the role of
constitutionalism in upholding democratic ideals.
Course Outcomes T levels
CO1 Analyze and explain the significance of constitutional T4
rigidity and flexibility in the context of democratic values.
CO2 Evaluate the contributions of key figures like Dr. B.R. T5
Ambedkar, Nehru, and Patel in the making of the Indian
Constitution.
CO3 Demonstrate the impact of Fundamental Rights, Directive T3
Principles, and Fundamental Duties in promoting social
justice, unity, and integrity in India..
Module 1 Introduction – Constitutionof India, Constituent 10 Hrs
Assembly, Preamble
i. The Making of the Constitution of India: Evolution, Nationalist Movement,
Composition of the Constituent Assembly, Committees of the Constituent
Assembly, Enactment of the Constitution.
ii. Constituent Assembly: Role of Dr B.R. Ambedkar, Javaharlal Nehru,
Sardar Vallababhai Patel
iii. Preamble of the Indian Constitution – Values enshrined in the Preamble;
Sovereign, Secular, Socialistic, Democratic, Republic, Justice, Liberty, Equality
and
Fraternity.
Module 2 Fundamental Rights and Duties 10 Hrs
i. Salient Features of Indian Constitution and Basic Structure
ii. Fundamental Rights and how these Rights are safeguarding individual
liberties iii.Directive Principles of the State Policy; Socialist, Gandhian, and
Liberal- Intellectual.
iv. Fundamental Duties
Module 3 Union Legislature, Executive and Judiciary 10 Hrs
i. Union Legislature – Parliament; Lok Sabha, Rajya Sabha – Composition,
powers, functions
ii. Union Executive – President, Vice – President, Prime Minister, Union
Council of Ministry, powers and functions, Leadership and collective
responsibility iii.Judiciary – Supreme Court, High Courts, powers and
functions and Judicial Activism
in India
Skill Development:
1 Make a chart of evolution of Constitution of India and the
Preamble.
 2 Identify a case/scenario and analyse the fundamental rights and
duties of the parties involved.
3 Make a chart of the powers and functions of Union
legislature, executive and the judiciary.
Book for Reference:
1 B. K. Sharma, Introduction to the Constitution of India, Prentice Hall of India,
New
Delhi, 2002.
2 Austin, G. (1999). The Indian Constitution: Cornerstone of a Nation. Oxford
University Press.
3 P. M Bakshi, Constitution of India, Universal Law Publishing House, New
Delhi,
1999
4 D. D. Basu, Introduction to the Constitution of India, Prentice Hall of India,
New
Delhi, 1982.
5 D. C. Gupta, Indian Government and Politics, Vikas publishing House, New
Delhi,
1975
6 S. N. Jha, Indian Political System, Historical Developments, Ganga
Kaveri
Publishing House, Varanasi, 2005
Mapping of CO and PO

CO/PO PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10 PO11 PO12
CO1 H L H L M M L
CO2 H H L M M L L
CO3 H L H L M M L
 B. Com (Analytics)
Course Structure
Semester II

Lecture
Title of the
Course Code Category Hours per Credits
Course
week
C5 24 GE 201 General English Language 1 3 3

C5 24 KN 201 Kannada

C5 24 HN 201 Hindi Language 2 3 3

Additional
C5 24 AE 201
English
Corporate
C5 24 MC 201 Major Core 4 4
Accounting
Business Statistics
C5 24 MC 202 4 4
II Major Core

Business
C5 24 MC 203 4 4
Economics Major Core

C5 24 MC 204 Business Law Major Core 4 4

MOOCs / Skill Based

UG 24 SB XXX 1
Certificate Course Course
Extracurricular Value Based
UG 24 VB XXX 1
Activities Activities
Constitutional
UG 24 CC 201 Compulsory 2 2
Values II
course
Total credits 26
 Department of Commerce
B. Com (Analytics)
Semester Course Code Course Title Course Course Teachin Credits
Duration Type g Hours
Per week
II C5 24 MC 201 Corporate 60 Hours Major 4 4
Accounting Core
Course The course is designed keeping in view the awareness level requirement of
Objectives students with regard to Corporate Accounting concepts and techniques.
Course Outcomes: T Levels
CO1 Construct the financial statements of company as per the frame T5
work of Ind AS.
CO2 Devise a plan for Redemption of Preference shares. T5
CO3 Reconstruct the capital structure of financial statement of Joint stock T5
company ltd. after making necessary in connection with internal
reconstruction.
CO4 Construct the Balance sheet after making necessary in connection T5
with Amalgamation.
CO5 Construct the Balance sheet after making necessary in connection T5
with Absorption.
CO6 Construct the Balance sheet after making necessary in connection T5
with external re- construction.
Module 1 Preparation and Presentation of Financial Statements 20 Hours
Preparation and Presentation of Financial Statements as per Ind AS Schedule III (Excluding
Consolidated Financial Statement) Overall Comprehensive Income, Changes in Equity,
Cash Flow, Profit & Loss Statement, Balance Sheet.
Treatment of Special Items – Depreciation calculated as per Schedule II, Interest on
Debentures, Provision for Tax, Dividends-Interim dividend, final dividend, Unclaimed
Dividend, Corporate Dividend Tax. Organisation for Economic Cooperation and
Development (OECD) – Principles of
Corporate Governance – Six principles (concept only) – Global Reporting Initiative (GRI) -
Sustainability reporting in preparation and presentation of financial statements.
Module 2 Redemption of Preference Shares 10 Hours
Meaning, Legal provisions as per section 55 of Companies Act 2013, Treatment of Premium
received on issue of shares Section 52, Creation of Capital Redemption Reserve (CRR) ,
Fresh issue shares, Arranging for cash balance for the purpose of redemption (Use of
Equation for finding out minimum or sufficient number of shares to be issued to the public
at the time of redemption of preference shares) Minimum number of shares to be issued for
redemption, Issue
of Bonus shares by using CRR account, Basics of Buy Back of Shares.
Module 3 Internal Reconstruction - Capital Reduction 10 Hours
Meaning, Objective, Procedure, Form of Reduction, Reorganisation through surrender of
Shares, Subdivision and consolidation of shares, Materialisation of Contingent Liability
Module 4 Amalgamation 10 Hours
Meaning of Amalgamation, Types of Amalgamation, Merger and Purchase, Calculation of
Purchase Consideration, Accounting entries in the books of Selling or Vendor Company,
Ledger accounts in the books of Selling Company, Journal entries in the books of buying
company and
Preparation of Opening Balance sheet of the Amalgamated Company, Calculation of
Goodwill or Capital Reserve. Treatment of Intercompany debts, Intercompany Owings,
Unrealised Profits,
Discharge of Debentures, Discharge of debenture holders to get same amount of interest in spite
of change in rate of interest, Issue of new shares to raise additional capital.
Module 5 Absorption 6 Hours
Absorption According to Ind AS 103. Forms of Purchase consideration – Deferred and
Contingent consideration. Accounting Entries in the Books of Selling or Vendor Company,
Ledger accounts in the books of Selling company, Journal entries in the books of Buying
Company and preparation of Balance Sheet of the buying company , Calculation of
Goodwill or Capital Reserve , Treatment of – Intercompany debts, Intercompany Owings,
Unrealised Profits, Discharge of debentures, Discharge of debenture holders to get same
amount of interest
Module 6 External Reconstruction 4 Hours
Reconstruction According to Ind AS 103. Meaning - Accounting in the books of Transferor
Company. Accounting in the books of Transferee (based on relevant accounting standard);
intercompany transactions (excluding inter-company share-holding).
Skill Development:
(These activities are only indicative, the Faculty member can innovate)
1 Prepare the Depreciation Schedule II of Companies Act with
imaginary figures.
2 Prepare a report for a case of mergers or acquisitions. State the reasons
why
the firms decided to do so and the benefits derived by both companies.
3 Analyse any 5 cases of amalgamations/ absorption of Joint stock
companies with a brief description of each case – name of purchasing &
selling companies, nature of merger/absorption and purchase
consideration.
4 Analyse the impact of covid on published financial statements by
comparing the statements before and after the pandemic.
5 Identify from a published annual report the disclosures regarding
acquisition, purchase consideration, nature of acquisition etc.
6 Present the depreciation table, asset register from an annual report.
Book for Reference:
1 Jain, S. P., & Narang, K. L. (2022). Advanced Accounts (12th ed.). Kalyani Publishers.
2 Maheshwari, S. N. (2021). Advanced Corporate Accounting (3rd ed.). Sultan Chand
& Sons.
3 Sehgal, A., & Sehgal, D. (2022). Advanced Accounting: Corporate Accounting (1st
ed.). Taxmann Publications.
4 Singhal, S., & Shankaraiah, R. (2021). Manual of Financial Accounting and
Reporting. CCH India.
5 Gupta, R. L., & Grewal, J. (2021). Advanced Accounts (4th ed.). Sultan Chand & Sons.
6 Shukla, M. C. (2022). Advanced Accounts (14th ed.). Sultan Chand & Sons.
Mapping of CO and PO

CO/PO PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10 PO11 PO12
CO1 M H L H L L M M
CO2 M H H L L L M M
CO3 M H H L L L M M
CO4 M H L H L L M M
CO5 M H L H L L M M
CO6 M H H L L L M L M
 Department of Commerce
B. Com (Analytics)
Semester Course Code Course Course Course Teaching Cre
Title Duration Type Hours Per d
week its
II C5 24 MC 202 Business 60 Hours Major 4 4
Statistics Core
II
Course This course aims to equip students with a comprehensive
Objectives understanding of probability and its critical role in business
transactions, including the identification of relevant probability
distributions for assessing the likelihood of outcomes. Students will
learn to apply hypothesis testing methods for single and two means, as
well as justify the use of advanced statistical techniques like Chi-Square
Test and ANOVA for different business scenarios. Additionally, the
course will explore the applications of correlation and regression
analysis to determine and analyze relationships between multiple
variables, thereby enhancing decision-making capabilities in a business
context.
Course Outcomes T Levels
CO1 Illustrate the scope of Probability and its application for T3
determination of certainty of possible outcome of event in
the context of business transactions.
CO2 Determine the type of probability distribution on the basis T4
of possible outcome of Business event.
CO3 Use the appropriate test of hypothesis for single mean and T3
two means.
CO4 Justify the application of Chi – Square Test for testing of T5
hypothesis in accordance with merit of the case.
CO5 Examine the applicability and implication of correlation analysis T4
in determining the relationship between two or more variables.
CO6 Examine the applicability and implication of regression analysis T4
in determining the cause and effect relationship between two or
more variables.
Module 1 Introduction to Probability 10 Hours
Importance and Definition of Probability - Random Variable- Sample Space -
Favourable Events - Mutually Exclusive Events - Dependent and Independent
Events - Addition, and Multiplication Theorem of Probability - Conditional
Probability - (simple application
illustrations).
Module 2 Probability Distributions 15 Hours
Binomial Distribution (meaning and importance) and its Probability Function -
Poisson Distribution (meaning and importance) and probability function (simple
application problems). Normal Distribution (meaning and importance) –
Probability D e n s i t y Function of Normal Distribution - Standard Normal
Distribution and its applications (simple application illustrations).
Module 3 Parametric Tests 13 Hours
Meaning and Importance of Hypothesis - Formation of Null and Alternative
Hypothesis - Level of Significance – Level of Confidence - Type I and Type II Errors -
Hypothesis Testing: t-test, z-test, test for Single Mean and Test for Difference
Between Two Means and One way ANOVA.
Module 4 Non-Parametric Tests 7 Hours
Chi-square test - Importance - Conditions for Chi-square Test and
applications problems - Degrees of Freedom - Contingency Table (simple
application illustrations)
Module 5 Correlation Analysis 7 Hours
Meaning - Definition - Uses of Correlation - Types of Correlation - Scatter Diagram -
Karl Pearson’s correlation coefficient - Spearman’s Rank Correlation - Probable error.
Module 6 Regression Analysis 8 Hours
Regression - Meaning and utility of Regression Analysis - Regression lines - Multiple Linear
Regression – Fitting multiple linear regression models (involving two regressions)–Prediction-
Regression coefficients and Coefficient of Determination.

Skill Development:
(These activities are only indicative, the Faculty member can innovate)
1 Identify the type of probability distribution based on possible
outcome of Business event.
2 Compute Correlation and Regression for identifying the useful
drivers of a particular driven phenomenon using tools available in
MS Excel.
3 Present business data using scatter plot for identifying
direction and magnitude of the connect between two phenomena.
4 Understanding of occurrence of happening of an event and its
distribution in different business scenarios.
5 Testing of hypothesised population parameter and present the
testing results based on evidence thrown by sample statistic.
Book for Reference:
1 Croxton, F. E., Cowden, D. J., & Kelin, S. (2021). Applied General Statistics (2nd
ed.). Prentice-Hall of India.
2 Black, K. (2022). Business Statistics (8th ed.). Wiley.
3 Gupta, S. C., & Kapoor, V. K. (2021). Fundamentals of Mathematical
Statistics (11th ed.). Sultan Chand & Sons.
4 Veerarajan, T. (2020). Probability, Statistics and Random Processes (4th ed.).
Tata McGraw-Hill Education.
5 Sharma, J. K. (2021). Business Statistics (4th ed.). Pearson Education India.
6 Bajpai, N. (2022). Business Statistics (3rd ed.). Pearson Education India.
Mapping of CO and PO

CO/PO PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10 PO11 P
O
1
2
CO1 CO1 H L L M L H
CO2 CO2 H L L M L H
CO3 CO3 H L L M L H
CO4 CO4 H L L M L H
CO5 CO5 H L L M L H
CO6 CO6 H L L M L H
 Department of Commerce
B. Com (Analytics)
Semester Course Code Course Title Course Course Teaching Credits
Duration Type Hours
Per week
II C5 24 MC 203 Business 60 Hours Major 4 4
Economics Core
Course The objective of this course is to familiarise students with the
Objectives fundamental Concepts of economics and its applicability to business
environment.
Course Outcomes T Levels
CO1 Explain the Meaning, scope of Business economics and role T2
of Business economists in the context of Business decisions.
CO2 Illustrate the range of approaches to the study of consumer T3
behavior and its implications.
CO3 Examine the law of demand and its implications on demand T4
conditions and price elasticities for forecasting demand of product
or service.
CO4 Examine the law of supply and its implications on production T4
function for determination of output.
CO5 Compare and contrast the type of market structure and its T4
implications on Pricing and Output decisions.
CO6 Describe the change of conditions of Business Cycles and its T2
implications on Monetary and Fiscal policy with business
decision making.
Module 1 Business Economics 4 Hours
Meaning– Definitions – Characteristics–Scope of Business Economics – Uses and
Objectives of Business Economics–goals of business - Micro & Macro Economics.

Module 2 Consumer Behaviour 15 Hours

Approaches to the Study of Consumer Behaviour-Cardinal Approach-Law of Equi-
Marginal Utility – Ordinal Approach – Indifference Curve Analysis – Properties –
Consumer Surplus: Meaning – Analysis – Limitations- Consumer Sovereignty –
Limitations.
Module 3 Theory of Demand and Analysis 15 Hours
Demand–Demand Determinants–Law of Demand–Characteristics- Exceptions- Elasticity
of Demand – Price Elasticity – Types – Determining Factors–Change in Demand and
Elasticity of Demand– Business Applications of Price Elasticity– Concepts of Income and
Cross Elasticity of Demand – Price Elasticity of Demand Measurement By Total Outlay
Method including mathematical problems- Survey of buyer’s intention – Collective
opinion – Trend projection –Economic Indicator. Demand forecasting methods for a new
product including mathematical problems.
Module 4 Production Function 8 Hours
Law of Supply–Meaning–Determinants of Supply. Production Function: Equilibrium
Though Isoquants and Isocosts –Types of Cost- relationship between different types of
costs and breakeven analysis.
 Module 5 Market Structure 12 Hours
Perfect Competition–Features–Price and Output Determination–Influence of Time
Element on Price and Output–Monopoly– Features– Price and Output Determination–
Price Discrimination– Price Output Determination Under Discriminating Monopoly.
Monopolistic Competition–Features–Price and Output Determination in Short Run and
in Industry – Features of Duopoly and Oligopoly
Module 6 Business Cycles 6 Hours
Business Cycles–Phases of Business cycle–Effects of Business Cycle– Multiplier and
accelerator theory – Keynesian theory- Measures to control the Business cycle–Monetary
and Fiscal policy- Inflation-Causes and Measures.
Skill Development:
(These activities are only indicative, the Faculty member can innovate)
1 Draft a diagrammatic representation of inflation rates for specific products
using
secondary data from websites
2 Analyse and report the case studies that will have impact on
business
decision-making in each chapter.
3 Conduct a survey report on the demand forecasting for a product.
4 Choose a product and apply price elasticity in real market conditions.
5 Prepare detailed charts on Consumer Surplus.
6 Conduct minor survey to understand the consumption and saving pattern
of
consumers in the last two years
Book for Reference:
1 Mithani, D. M. (2021). Business Economics (2nd ed.). Himalaya Publishing House.
2 Reddy, P. N., & Appanaiah, H. R. (2021). Essentials of Business Economics (2nd ed.).
Penram International Publishing.
3 Agarwal, S. (2022). Business Economics (3rd ed.). Taxmann Publications.
4 Varshney, R. L., & Maheshwari, K. (2021). Managerial Economics (2nd ed.). Sultan
Chand
& Sons.
5 Seth, M. L. (2021). Textbook of Economic Theory (2nd ed.). Chand S Publications.
6 Reddy, G. S., & Reddy, M. S. (2021). Business Economics (2nd ed.). Vikas Publishing
House.
Mapping of CO and PO

CO/PO PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10 PO11 PO12
CO1 H H M M L L L
CO2 H H M M L L L
CO3 H L M M L H L
CO4 H L M M L L
CO5 H H M M L L L
CO6 H H M L L L
 Department of Commerce
B. Com (Analytics)
Semester Course Code Course Title Course Course Teaching Credits
Duration Type Hours Per
week
II C5 24 MC 204 Business Law 60 Hours Major 4 4
Core
Course The course is designed keeping in view the knowledge required for mercantile
Objectives and
global law and their redressal mechanism.
Course Outcomes T Levels
CO1 Explain the scope of Business Law and its implication on T2
various Business transactions.
CO2 Illustrate the legal framework of Indian Contract Act and its T3
essentials for making a valid contract.
CO3 Examine the legal framework of Sale of Goods Act 1935 and its T5
essentials for effecting a transfer of ownership.
CO4 Examine the legal framework of Intellectual Property Legislation and T4
its
essentials for obtaining Intellectual Property Rights.
CO5 Examine the provisions of Consumer Protection Act and its practice T5
Relating to consumer protection.
CO6 Examine the provisions of Cyber Laws 1999 pertaining to piracy T5
and related offences and the Global legal system and its implication
on formation, constitution and Governance of Business organization
at global level.
Module 1 Jurisprudence and Scope 4 Hours
Introduction to Law – Classification of law – Hierarchy of Courts – Brief of procedurein
Courts. Meaning and Scope of business law – Sources of Indian business law.
Module 2 Indian Contract Act of 1872 22 Hours
Definition – Types of contract – Essentials – Offer – Acceptance – Consideration Capacity
of parties – Free consent– Legality of object and consideration – Various modes of discharge
of a contract – Remedies for breach of contract.
Module 3 Sale of Goods Act 1930 8 Hours
Law of Sale of Goods – Conditions and Warranties – Transfer of ownership –
Performance of contracts – Remedial measures.
Module 4 Intellectual Property Legislations 8 Hours
Meaning and scope of Intellectual Properties – Patent Act of 1970 and amendments asper
WTO agreements: Background – Objectives – Definition – Inventions – Patentee – True and
first inventor – Procedure for grant of Process and Product Patents – WTOrules as to
Patents (in brief) – Rights to patentee – Infringement – Remedies.
Module 5 Consumer Protection Act [COPRA] 8 Hours
Background - Definition – Consumer, Consumer Dispute, Complaint, Deficiency, Service –
Consumer Protection Council – Consumer Redressal Agencies – District Forum – State
Commission and National Commission. Key highlights of the Consumer Protection Act, 2019
Impact of unethical practices in selling and consumption like adulteration, hoarding, black
marketing, on the achievement of SDG-3 (good health and well-being) and SDG-12
(Responsible consumption and production)
Module 6 Cyber Laws 1999 and Global Law 10 Hours
Information Technology Act, 2000 - Objectives – Definitions and salient features –
Provisions pertaining to piracy and related offences and penalties.
Essential elements of legal systems- Business, political and International
legalregulation and conflicts of laws Formation and constitution of business
organizations -Agency law, Partnerships, corporations and legal personality,
insolvency law and administration. Governance and ethical issues relating to business
– Corporate fraudulent behaviour.
Behavioral ethics and justice: - Relationship between justice perceptions in employees
and comparison of ethical and unethical behaviors like violation of conscience, failure to
honor commitments, unlawful conduct, disregard of company law
Skill Development:
1 Analyse and prepare a report on the importance of Bankruptcy law.
2 Draft a ‘rent agreement’ incorporating all the essential features of a
valid agreement
3 Draft an agreement to repay a loan borrowed from a bank on
installmentbasis.
4 Analyse and prepare a report on Case laws ‘involving points of law
of contracts’
5 Draft a complaint against ‘unfair trade practice’ adopted by a businessman,
to the consumer forum.
6 Prepare a report on the latest cases of both High Court and Supreme Court
on Environmental issues with both facts and judgements [at least 2 cases].
7 Analyse and discuss examples of violation of Cyber Laws
8 Make a visit to the nearby Civil court, and present your observations of a
case attended to the class
9 Develop Mock Court scenario in the class to present a latest popular case
from the consumer court
10 Prepare and discuss the role and importance of Limited Liability
Partnership in class.
Book for Reference:
1 Singh, A. (2022). Business Law (6th ed.). Pearson India.
2 Tuli, P. (2021). Business Law: Text and Cases (2nd ed.). McGraw-Hill Education.
3 Ashwathappa, K. (2021). Business Law (3rd ed.). Himalaya Publishing House.
4 Sen, S. (2020). Business law: Text and Cases (3rd ed.). Cengage Learning India.
5 Kapoor, N. D. (2021). Business Law (4th ed.). Sultan Chand & Sons.
6 Maheshwari, S. K. (2020). Business Law (2nd ed.). Vikas Publishing House.
Mapping of CO and PO

CO/PO PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10 PO11 PO12
CO1 H H L M M L L
CO2 H H L M M L L
CO3 H H L M M L L
CO4 H L M H L L
CO5 H L M H M L
CO6 H L L M H M L
 Department of Commerce
B. Com (Analytics)
Semester Course Code Course Title Course Course Teachin Credits
Durati Type g Hours
on Per
week
II UG 24 CC 201 Constitutional 30 Compulsor 2 2
Values II Hours y Courses
Course This course aims to provide an proper understanding of state legislature,
Objectives executive and High Court. Students will explore key constitutional provisions,
: debates, and contemporary issues to critically analyze the impact of
constitution on governance
and social equity.
Course Outcomes T Levels
CO1 Analyze the role of decentralization and cooperative federalism T4
in strengthening the Indian political system.
CO2 Discuss the effectiveness of constitutional provisions and affirmative T2
actions in promoting social welfare, equality, and protection of
vulnerable groups.
CO3 Demonstrate the powers and functions of Election Commission in India. T2
Module 1 State Legislature and State Executive 10 Hours
State Legislature – Vidhana Sabha, Vidhana Parishath, Composition, powers and functions –
State Executive – Governor, Chief Minister, State Council of Ministry, powers and functions -
Centre- State Relations, Cooperative Federalism and Its Challenges
Module 2 Democratic Decentralisation 10 Hours
Democratic Decentralization; Local Self-Government, Urban Governments - 73rd and 74th
Constitutional amendments, contemporary challenges - Constitutional Amendment
Procedure in India; Simple, Special and Special with Concurrence of States - Basic
Structure of Indian Constitution with special reference to Keshavananda Bharathi Case
Module 3 Election Commission of India 10 Hours
Election Commission of India; Composition, Powers and Functions - Public Service
Commissions; UPSC and State Public Service Commission - Affirmative Action; Reservation
for SC/ST(23%), OBC(27%), EWC(10%) and Women(33% Reservation within)It’s Relevance.
Skill Development:
1 Make a chart of State Legislature structure and identify the people holding
different profiles.
2 Analyse any of the election process conducted in the previous years and present
your observations.
3 Study the Keshava Nanda case and make a report and also present it in the class
with your observations.
Book for Reference:
1 Ambedkar, B. R. (1948), The Constitution of India, Government of India.
2 Basu, D. D. (2018). Introduction to the Constitution of India, LexisNexis.
3 Austin, G. (1999). The Indian Constitution: Cornerstone of a Nation, Oxford University
Press.
4 Sharma, B. K. (2021). Introduction to the Constitution of India. Prentice Hall.
 5 Singh, M. P., & Saxena, R. (2008). Indian Politics: Constitutional Foundations and
Institutional Functioning. PHI Learning.
6 Khosla, M. (2012). The Indian Constitution, Oxford University Press
Mapping of CO and PO

CO/PO PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10 PO11 PO12
CO1 H L H L M M L
CO2 H H L M M L L
CO3 H L H L M M L