Semester-VI

( B.Com )

Discipline Specific Core Course- 6.1 (DSC-6.1): Business Analytics

Course Credi Credit distribution of the Eligibili Pre-

title ts course ty requisite
& criteria of the
Lectur Tutori Practical/
Code course
e al Practice (if any)
Business 4 2 0 Pass in Studied Business
Analytics 2 Class XII Statistics
DSC- 6.1
(DSC-3.1)

Learning Objectives
This course aims to introduce the learners to business intelligence and analytics which includes
describing business data, analysing the data using various statistical tools for creating predictive
models and making inferences for solving business problems and for providing assistance in
business decision making.

Learning Outcomes:
After completion of the course, the learners will be able to:
1. Describe skills for computation and aggregation of data using spreadsheets.
2. Analyse data with the help of pivot tables and pivot charts.
3. Analyse data using R packages and interpret the results.
4. Identify linear regression models using spreadsheet & R and interpret the results.
5. Examine textual data analysis using R.

SYLLABUS OF DSC-6.1
Unit 1: Introduction (3 hours)
Data and Data Science; Data analytics and data analysis, Classification of Analytics, Application of
analytics in business, Types of data: nominal, ordinal, scale; Big Data and its characteristics,
Applications of Big data. Challenges in data analytics.

Unit 2: Data Preparation, Summarisation and Visualisation Using spreadsheet (6 hours)

Data Preparation and Cleaning, Sort and filter, Conditional formatting, Text to Column, Removing
Duplicates, Data Validation, identifying outliers in the data, covariance and correlation matrix,
Moving Averages, Finding the missing value from data; Summarisation; Visualisation: scatter plots,
line charts, histogram, etc., Pivot Tables, pivot charts and interactive dashboards.

Unit 3: Getting started with R (6 hours)

Introduction to R, Advantages of R, Installation of R Packages, Importing data from spreadsheet files,

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Commands and Syntax, Packages and Libraries, Data Structures in R - Vectors, Matrices, Arrays,
Lists, Factors, Data Frames, Conditionals and Control Flows, Loops, Functions, and Apply family.

Unit 4: Descriptive Statistics Using R (6 hours)

Importing Data file; Data visualisation using charts: histograms, bar charts, box plots, line graphs,
scatter plots. etc; Data description: Measure of Central Tendency, Measure of Dispersion,
Relationship between variables: Covariance, Correlation and coefficient of determination.

Unit 5: Predictive and Textual Analytics (9 hours)

Simple Linear Regression models; Confidence & Prediction intervals; Multiple Linear Regression;
Interpretation of Regression Coefficients; heteroscedasticity; multi-collinearity.
Basics of textual data analysis, significance, application, and challenges. Introduction to Textual
Analysis using R. Methods and Techniques of textual analysis: Text Mining, Categorization and
Sentiment Analysis.

Note:
The General Purpose Software referred in this course will be notified by the University
Departments every three years. If the specific features, referred to in the detailed course
above, are not available in that software, to that extent it will be deemed to have been
modified.

Practical Exercises (60 hours):

The learners are required to

1. Showcase their understanding of the basics of Spreadsheet: Organizing data with

Spreadsheet – Performing simple computations and aggregations using Spreadsheet - Working
with Summing and other Reporting functions in Spreadsheet - Working with pivot tables and
charts - Using Spreadsheet for Data Analytics: Power Query - Power Pivot - Power view -
Power Map - Building tips – Display tips - Keyboard shortcuts – Mouse shortcuts -
Standardized layouts - Understanding table-based and spreadsheet-based layouts.

2. Showcase their understanding of data cleansing techniques using External Data – Searching
and Combining Data with Power Query: Getting started with Power Query - Know the
Environment tabs and toolbars - Access new or existing reports - Importing and combining data
from databases, web, files - Splitting and aggregating data - Discovering and Analyzing Data
with Power Pivot: Database concepts - Loading Data into Power Pivot - Using Power Query
and Power map add-ins - Designing Pivot Table reports - Filtering data – Creating Custom
functions and formulas - Formatting Pivot Tables - Managing Power Pivot Data - Setting
Connection properties - Managing Data sources - Configuring Pivot Table Options, Preparation
of Histograms - Pareto charts – Boxplots - Treemap and Sunburst charts.

3. Create Linear Regression Models using Spreadsheet; Interpretation of results. Applying tests
for heteroscedasticity and multi-collinearity.

4. Read datasets into R - Export data from R - Manipulate and Process Data in R - Use functions
and packages in R - Demonstrate with a Case Study to perform basic analytics using R.

5. Use R for analysing textual data; Data loading into Python; Pre-processing and Text Clean
up; Generating a TF-IDF (Term Frequency Inverse Document Frequency) Matrix; Data
Clustering; Visualization & Reporting.

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Suggested Readings:

● Alexander, M., Decker, J., & Wehbe, B. (2014). Microsoft business intelligence tools
for spreadsheet analysis. New Jersey, United States: Wiley.
● Giri, A., & Paul, P. (2021). Applied marketing analytics: using spss (modeler, statistics
and amos graphics). Delhi, India: PHI Learning Pvt. Ltd.
● Kumar, D. U. (2017). Business analytics: the science of data driven decision making.
New Jersey, United States: Wiley.
● McKee, A. (2003). Textual analysis: a beginner's guide. London, United Kingdom:
Sage Publication.
● Motwani, B. (2019). Data analytics with r. New Jersey, United States: Wiley.
● North, M. (2012). Data mining for the masses. Athens, Greece: Global Text Project.
● Ohri, A (2012). R for business analytics. Springer.
● Paul, T. (2011). R cookbook. New York, United States: O Reilly Media.
● Provost, F., & Fawcett, T. (2013). Data science for business. New York, United States:
O'Reilly Media.
● Rao, P. H. (2013). Business analytics—an application focus. Delhi, India: PHI Learning
Private Limited.

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

uploaded on the Department's website.

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 Discipline Specific Core Course- 6.2 (DSC-6.2): Corporate
Governance

Course Credi Credit distribution of the Eligibili Pre-

title ts Course ty requisite
& criteria of the
Lectur Tutori Practical/
Code course
e al Practice (if any)
Corporate 4 3 1 0 Pass in NIL
Governance Class XII

DSC- 6.2

Learning Objectives
The course aims to develop critical thinking ability and provide knowledge of corporate
governance, its procedures, techniques in accordance with current legal requirements and
professional standards.
Learning Outcomes
After completion of the course, learners will be able to:
1. Describe the concept and significance of corporate governance in a business setup
2. Analyse the role of the board of directors.
3. Discuss important dimensions in corporate governance.
4. Analyse global corporate failures; understand International Codes and its
implications.
5. Evaluate corporate governance regulatory framework in India.
6. Assess and analyse the problems of corporate governance in Indian Inc.

SYLLABUS OF DSC-6.2
Unit 1: Conceptual Framework of Corporate Governance (9 hours)
Corporate Governance: Meaning, significance and principles; Management and corporate
governance; Theories of Corporate Governance: Agency Theory, Stewardship theory,
Stakeholder Theory, Resource Dependency Theory, Managerial Hegemony Theory; Models of
Corporate Governance; Art of Governance as per Kautilya's Arthashastra.

Unit 2: Recent Issues and Challenges of Corporate Governance (9 hours)

Board structure and Directors; Role of Board; Board Committees and their functions; Insider
Trading; Whistle Blowing; Shareholders Activism; Role of institutional investors; Class Action
suits. CSR and Corporate Governance, Concept of Gandhian Trusteeship.

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Unit 3: Global Corporate Failures and International Codes (9 hours)
BCCI (UK), Maxwell (UK), Enron (USA), World.Com (USA), Vivendi (France), Lehman
Brothers; Sir Adrian Cadbury Committee 1992, SOX 2002, OECD Principles of Corporate
Governance.

Unit 4: Corporate Governance Regulatory Framework in India (9 hours)

Regulatory framework in India: Kumar Mangalam Birla (1999), NR Narayana Murthy
Committee (2005), Relevant provisions of Companies Act, 2013, SEBI: Listing Obligations
and Disclosure Requirements Regulations (LODR), 2015 and Uday Kotak Committee (2017).

Unit 5: Corporate Failures and Scams in India (9 hours)

Satyam Computer Services Ltd, Kingfisher Airlines, PNB Heist, IL&FS Group Crisis; ICICI
Bank, Yes Bank; Common Governance Problems in various corporate failures in India and
abroad.
Exercises:
The learners are required to:
1. Identify and analyse corporate governance models followed by companies incorporated in
India and abroad.
2. Analyse Board composition and Board committees of different companies; Analyse cases
on the topic of Whistle blowing/ Shareholder activism/ Insider trading.
3. Critically analyse global corporate governance failure and identify corporate governance
issues therein.
4. Identify corporate governance issues and concerns raised in context of Indian companies
and their implications (from published sources newspapers or websites).
5. Comment on the latest corporate governance regulatory framework in India.
6. Critically analyse major corporate governance failure to suggest common governance
problems in Indian context.

Suggested Readings:

● A handbook of corporate governance. (2022). (3rd ed.). Institute of Directors. Delhi,

India: IOD Publishing.
● Das, S. C. (2018). Corporate governance in India: an evaluation. Delhi, India: PHI
Learning Private Limited.
● Goel, S. (2019). Corporate governance: principles and practices. (1st ed.). Delhi,
India: McGraw Hill Education (India) Private Limited.
● Sharma, J. P. (2018). Corporate governance, business ethics and csr: (with case
studies and major corporate scandals). Delhi, India: Ane Books Pvt. Ltd.
● Tricker, B., & Tricker, R. I. (2015). Corporate governance: principles, policies,
and practices. United States: Oxford University Press.
● Tricker, B. (2020). Elements in corporate governance. United Kingdom: Cambridge
University Press.

Additional Resources:

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 ● Mallin, C. A. (2019). Corporate governance. (6th ed.). Oxford, United Kingdom:
Oxford University Press.

● Rani, D. G., & Mishra, R. K. (2017). Corporate governance: theory and practice.
Delhi, India: Excel Books.

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

uploaded on the Department's website.
Latest amendments to the regulations shall be referred.

Discipline Specific Core Course- 6.3(DSC-6.3): Goods & Services

Tax (GST) and Customs Law

Course Credi Credit distribution of the Eligibili Pre-

title ts course ty requisite
& criteria of the
Lectur Tutori Practical/
Code course
e al Practice (if any)
Goods & 4 3 1 0 Pass in NIL
Services Tax Class XII
(GST) and
Customs
Law
DSC- 6.3

Learning Objectives

The course aims to impart knowledge of principles and provisions of GST and Customs Law,
the important legislation dealing with the indirect tax system in India; and to enable the students
to apply the same practically.

Learning Outcomes:
After completion of the course, learners will be able to:
1. Describe the rationale of Goods and Services Tax (GST), constitutional amendment
carried out to install GST in India and comprehend the composition and working of
the GST council.
2. Interpret the meaning of supply under GST law, differentiate between intra-state and
inter-state supply, provisions related to place of supply, time of supply and compute
the value of supply.
3. Explain the utilization of input tax credit and the provisions of reverse charge
mechanism.
4. Define various returns under GST and payment of taxes.

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 5. Evaluate the concepts of Customs Act, various custom duties and computation of the
assessable value for charging customs duty.

SYLLABUS OF DSC-6.3

Unit 1: Structure, Registration and Exemptions (9 hours)

Constitutional framework of indirect taxes before GST; Rationale for GST; Structure of GST
(SGST, CGST, UTGST & IGST); GST Council; GST Network; State compensation
mechanism; Registration; Exemptions from GST.

Unit 2: Levy and Collection of GST (15 hours)

Scope of ‘Supply’; Nature of supply: Inter-State, Intra-State; Classification of goods and

services; Composite and Mixed supplies; Composition levy scheme; Place of supply; Time of
supply; Value of supply.

Unit 3: Input Tax Credit and Reverse Charge Mechanism (9 hours)

Eligible and ineligible input tax credit; Apportionments of credit and blocked credits; Tax credit
in respect of capital goods; Availability of tax credit in special circumstances; Reverse Charge
Mechanism.

Unit 4: Tax invoice, Returns and Payment of Tax (7 hours)

Tax Invoice, Credit and debit notes, and e-Way bills; Returns; Payment of taxes; Taxability of
e-Commerce.

Unit 5: Customs Law (5 hours)

Basic concepts, Territorial waters and High seas; Types of custom duties; Valuation.

Note:In case of any subsequent notifications/amendments regarding GST or customs law by

the government, the syllabus would be updated accordingly.

Exercises:
The learners are required to:

1. Discuss relevant provisions of the CGST Act, IGST Act, GST (Compensation to
States) Act and Constitution (One Hundred and First Amendment) Act from the
official website of Government of India.
2. Refer relevant notifications and circulars from the official website of Government of
India to differentiate between intra-state and inter-state supply and provisions related
to place of supply.
3. Illustrate the utilization of input tax credit and the provisions of reverse charge
mechanism.
4. Identify the eligible and ineligible tax credit under various circumstances.
5. Study cases related to utilization of input tax credit.

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 6. Enlist the process of returns under GST and payment of taxes.
7. Illustrate computation of the assessable value for charging customs duty with hands-
on exercise.
8. Gather information available under the heading ‘Popular help topics’ on the official
website of the Government of India.

Suggested Readings:

● Ahuja, G., & Gupta, R. (2023). GST & customs law. Delhi, India: Flair Publications
Pvt. Ltd.
● Babbar, S., Kaur, R., & Khurana, K. (2018). Goods and service tax (gst) and customs
law. Delhi, India: Scholar Tech Press.
● Balachandran, V. (2023). Indirect taxation. Goods and service tax and customs law.
(19th ed.). Delhi, India: Sultan Chand & Sons.
● Balachandran, V. (2023). Textbook of GST & customs law. (2nd ed.). Delhi, India:
Sultan Chand & Sons.
● Bansal, K. M. (2023). GST & customs law. Delhi, India: Taxmann Publication.
● Gupta, S.S. (2020). GST- how to meet your obligations. Delhi, India: Taxmann
Publications.
● Mittal, N. (2022). Goods & services tax and customs law. Delhi, India: Cengage
Learning India Pvt. Ltd.
● Sahi, S. (2019). Concept building approach to goods & service tax, & customs laws.
Delhi, India: Cengage India Private Limited.
● Singhania, V. K. (2022). Taxmann's students' guide to gst & customs law – the bridge
between theory & application. (1st ed.). Delhi, India: Taxmann Publications Private
Limited.

Additional Resources:

● Gupta, S. S. (2017). GST how to meet your obligations. (13th ed., Vol. 3). Delhi, India:
Taxmann Publication.

● Bansal, K. M. (2023). GST & customs law. (9th ed.) Delhi, India: Taxmann Publications
Private Limited.
● Sisodia, P. (2018). Bharat's handbook on goods & services tax (gst). Delhi, India:
Bharat Law House.
● The Constitution (One hundred and First Amendment) Act, 2016.
● The Central Goods and Services Tax Act, 2017.
● The Integrated Goods and Services Tax Act, 2017.
● The Union Territory Goods and Services Tax Act, 2017.
● The Goods and Services Tax (Compensation to States) Act, 2017.
● Vastu and Sevakar Vidhan, by Government of India.

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

uploaded on the Department's website.

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