Name of the Program: Bachelor of Commerce (B.

Com)
Course Code: B.Com 6.1
Name of the Course: ADVANCED FINANCIAL MANAGEMENT
Course Credits No. of Hours per week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Pedagogy:
Classroom lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Outcomes:
On successful completion of the course, the Students will be able to,
a) Understand the various concepts of Cash Flows
b) Understand and determine the overall Cost of Capital
c) Comprehend the different advanced Capital Budgeting techniques
d) Understand the importance of Dividend Decisions
e) Evaluate Mergers and Acquisition
Syllabus
Module: 1 – CASH FLOWS CONCEPTS & MEASUREMENTS 12 Hrs
Cash Flow: Introduction & Meaning, Utility of Cash Flow Measurements, Classification of Cash Flows,
Benefits from using Cash Flows; Concepts of Cash Flows: Discounted Cash Flow Analysis, Financing Flows,
Free Cash Flow, Investment Flows, Liability Swap, Net Present Value, Operating Cash Flows, Payout Period,
Price to Cash Flow Ratio
Cash Flow & Capital Budgeting, Principles of Cash Flow Estimation, Factors influencing Cash Flow
Estimation, Relationship between Cash Flow & Profit, Incremental Cash Flows
Components of Cash Flows: Initial Investment, Annual Cash Flows & Terminal Cash Flow
Module: 2 – RISK ANALYSIS IN CAPITAL BUDGETING 14 Hrs
Risk Analysis: Introduction, Meaning, Types of Risks – Systematic & Unsystematic Risks, Risk and
Uncertainty
Techniques of Measuring Risks: RADR, Certainty Equivalent Approach, Sensitivity Analysis, Probability
Approach, Standard Deviation and Co-efficient of Variation –Decision Tree Analysis (Problems)
Module: 3 – COST OF CAPITAL AND CAPITAL STRUCTURE THEORIES 14 Hrs
Cost of Capital: Meaning, Definition, Significance
Computation of Cost of Capital – Specific Cost – Cost of Debt – Cost of Preference Share Capital – Cost
of Equity Share Capital – Weighted Average Cost of Capital – Problems.
Theories of capital structures: Concept of Relevant & Irrelevant Theories, Net Income Approach, Net
Operating Income Approach, Traditional Approach and MM Hypothesis – Problems.
Module: 4 – DIVIDEND THEORIES 10 Hrs
Dividend Decisions: Introduction, Meaning & Definition, Types of Dividends, Types of Dividends
Polices, Significance of Stable Dividend Policy, Determinants of Dividend Policy
Dividend Theories: Theories of Relevance & Theory of Irrelevance - Walter’s Model and Gordon’s Model
and The Miller-Modigliani (MM) Hypothesis - Problems
Module: 5 – MERGERS & ACQUISITIONS 10 Hrs
Mergers & Acquisitions: Meaning, Types of Combinations, Types of Merger, Motives and Benefits of
Merger
Financial Evaluation of a Merger, Merger Negotiations, Leverage Buyout, Management Buyout
Meaning and Significance of P/E Ratio.
Problems on Exchange Ratios based on Assets Approach, Earnings Approach and Market Value Approach
and Impact of Merger on EPS, Market Price and Market capitalization.

50
SKILL DEVELOPMENT ACTIVITIES:
1. Visit an organisation in your town and collect data about the financial objectives.
2. Compute the specific cost and Weighted average cost of capital of an Organisation, you
have visited.
3. Case analysis of some live merger reported in business magazines.
4. Meet the financial manager of any company, discuss ethical issues in financial
management.
5. Collect the data relating to dividend policies practices by any two companies.
6. Any other activities, which are relevant to the course.
BOOKS FOR REFERENCE
1. I M Pandey, Financial management, Vikas publications, New Delhi.
2. Abrish Gupta, Financial management, Pearson.
3. Khan & Jain, Basic Financial Management, TMH, New Delhi.
4. S N Maheshwari, Principles of Financial Management, Sultan Chand & Sons, New
Delhi.
5. Chandra & Chandra D Bose, Fundamentals of Financial Management, PHI, New Delhi.
6. B. Mariyappa, Advanced Financial Management, Himalaya Publishing House, New
Delhi.
7. Ravi M Kishore, Financial Management, Taxman Publications
8. Prasanna Chandra, Financial Management, Theory and Practice, Tata McGraw Hill.
Note: Latest edition of textbooks may be used

51
 Name of the Program: Bachelor of Commerce (B.Com)
Course Code: B.Com 6.2
Name of the Course: INCOME TAX LAW & PRACTICE - II
Course Credits No. of Hours per week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Pedagogy:
Classroom lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Outcomes:
On successful completion of the course, the Students will be able to,
a) Understand the procedure for computation of income from business and other Profession.
b) The provisions for determining the capital gains.
c) Compute the income from other sources.
d) Comprehend the assessment procedure, TDS and advances tax ruling.
e) Identify the various deductions under section 80.
f) Comprehend the procedure for computation of Total Income and tax liability of an individual
Syllabus
Module: 1 – PROFITS AND GAINS OF BUSINESS AND PROFESSION 16 Hrs
Introduction-Meaning and Definition of Business, Profession and Vocation. - Expenses & Losses: Expressly
Allowed & Disallowed; Expenses Allowed on Payment Basis. Problems on Computation of Income from
Business of a Sole Trading Concern – Problems on Computation of Income from Profession: Medical
Practitioner - Advocate and Chartered Accountants.
Module: 2 – CAPITAL GAINS 12 Hrs
Introduction - Basis for Charge - Capital Assets - Types of Capital Assets – Transfer - Computation of
Capital Gains – Short Term Capital Gain and Long-term Capital Gain - Exemption under section 54, 54B,
54EC, 54D, 54F, and 54G - Problems
Module: 3 – INCOME FROM OTHER SOURCES 12 Hrs
Introduction - Incomes Taxable under Head Income Other Sources – Securities - Types of Securities -
Rules for Grossing up. Ex-interest and Cum-interest Securities. Bond Washing Transactions -
Computation of Income from Other Sources.
Module: 4 – SET OFF AND CARRY FORWARD OF LOSSES, CHAPTER VIA DEDUCTIONS, TDS
& ADVANCE TAX 10 Hrs
Set Off and Carry Forward of Losses: Introduction – Provisions of Set off and Carry Forward of Losses
(Theory only) -
Deductions under Section 80C, 80CCC, 80CCD, 80CCG, 80D, 80DD, 80DDB, 80E, 80G, 80GG, 80TTA
and 80U (Individuals only).
TDS and Advance Tax: Introduction - Meaning of TDS - Filing of Quarterly Statement; Advance Tax:
Meaning & Concept of Advance Tax- Installment of Advance Tax and Due Dates
Module: 5 – ASSESSMENT PROCEDURE 10 Hrs
Introduction - Due date of Filing Returns, E-filing of Returns, Types of Assessment, Permanent Account
Number -Meaning, Procedure for obtaining PAN

Assessment of Individuals: Computation of Total Income and Tax Liability of an Individual (Both New &
Old Regime)
SKILL DEVELOPMENT ACTIVITIES:
1. Visit any chartered accountant office and identify the procedure involved in the
computation of income from profession.
2. List out the different types of capital assets and identify the procedure involved in the
computation of tax for the same.

52
 3. List out the steps involved in the computation of income tax from other sources and
critically examine the same.
4. Identify the Due date for filing the returns and rate of taxes applicable for individuals.
5. Any other activities, which are relevant to the course.
BOOKS FOR REFERENCE
1. Mehrotra H.C and Goyal, Direct taxes, Sahithya Bhavan Publication, Agra.
2. Vinod Singhania, Direct Taxes, Taxman Publication Private Ltd, New Delhi.
3. Gaur and Narang, Law and practice of Income Tax, Kalyani Publications, Ludhiana
Note: Latest edition of textbooks may be used

53
 Name of the Program: Bachelor of Commerce (B.Com)
Course Code: B.Com 6.3
Name of the Course: MANAGEMENT ACCOUNTING
Course Credits No. of Hours per week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Pedagogy:
Classroom lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Outcomes:
On successful completion of the course, the Students will be able to,
a) Demonstrate the significance of management accounting in decision making.
b) Analyse and interpret the corporate financial statements by using various techniques.
c) Compare the financial performance of corporates through ratio analysis.
d) Understand the latest provisions in preparing cash flow statement.
e) Analyse the Financial Statement through Fund Flow Analysis
f) Comprehend the significance of management reporting and examine the corporate reports for
Management Review and Governance.
Syllabus
Module: 1 – INTRODUCTION TO MANAGEMENT ACCOUNTING AND FINANCIAL
STATEMENT ANALYSIS 16 Hrs
Management Accounting – Concept–Meaning and Definition-Significance-Scope - Objectives and Functions -
Difference between Financial Accounting, Cost Accounting and Management Accounting - Advantages and
Limitations of Management Accounting - Management Accountant: Role and Functions of Management
Accountant.
Financial Statements Analysis & Interpretations-Meaning and definition of Financial Analysis, Types of
Analysis, Techniques of Financial Analysis- Comparative Statements, Common Size Statements and Trend
Analysis– (Problems with comments on Solvency, Liquidity, Profitability and Productivity in case of B/S and
on CGS, G/P, Operating Profit and N/P in case of Income Statement)
Module: 2 – RATIO ANALYSIS 16 Hrs
Ratio Analysis: Introduction, Meaning and Definition, Uses, Limitations-Classification of Ratios
Financial Ratios:
Liquidity ratios: Current ratio, Liquid Ratio and Absolute Liquid Ratio;
Solvency ratios: Debt Equity ratio, Proprietary Ratio and Capital Gearing Ratio,
Turnover Ratios: Inventory Turnover Ratio - Debtors Turnover Ratio, Debt Collection Period - Creditors
Turnover Ratio -Debt Payment Period, Assets Turnover Ratio,
Profitability Ratios: Gross Profit Ratio - Net Profit Ratio – Operating Ratio and Operating Profit Ratio.
Earnings Per Share and Price Earnings Ratio, Return on Capital Employed;
Problems on Ratio Analysis - Preparation of Financial Statements with the help of Accounting Ratios
Module: 3 – FUND FLOW ANALYSIS 12 Hrs
Concept and Meaning of Fund, Fund Flow Statement-Meaning, Definition, Uses and Limitations.
Preparation of Fund Flow Statement-Statement of Changes in Working Capital-Statement of Fund from
Operation-Statement of Sources and Application of Funds
Module: 4 – CASH FLOW ANALYSIS 12 Hrs
Introduction- Meaning and Definition, Merits and De-merits. Cash and Cash Equivalent; Differences
between Fund Flow and Cash Flow Statements; Provision of Ind AS 7 - Classification of Cash Flows-
Procedure of Cash Flow Statement
Preparation of Cash Flow Statement as per Ind AS 7

54
Module: 5 – MANAGEMENT REPORTING 4 Hrs
Meaning, Requisites of a Good Report, Principles of Good Report. Reports on Management Review and
Governance: Introduction- Annual Report on CSR –– Corporate Governance Report.
SKILL DEVELOPMENT ACTIVITIES:
1. Meet Management accountant and discuss his role in decision making in an Enterprise.
2. Collect financial statements of any one corporate entity for two year and prepare a comparative
statement and analyse the financial position.
3. Collect financial statements of any one corporate entity, analyse the same by using ratio
analysis.
4. Prepare a cash flow statement
5. Prepare a Fund Flow Statement
6. Collect reports of any two corporates, analyse the management review and governance of the
same.
7. Any other activities, which are relevant to the course
BOOKS FOR REFERENCE
1. Study Materials of ICAI on Management Accounting (Updated)
2. Study Materials of ICMAI on Management Accounting
3. Charles T. Horngren, Gary L. Sundem, Dave Burgstahler, Jeff O. Schatzberg
4. Introduction to Management Accounting, Pearson Education.
5. Khan, M.Y. and Jain, P.K. Management Accounting. McGraw Hill Education.
6. Arora, M.N. Management Accounting, Vikas Publishing House, New Delhi
7. Maheshwari, S.N. and S.N. Mittal, Management Accounting. Shree Mahavir Book
Depot, New Delhi.
Note: Latest edition of textbooks may be used

55
 Name of the Program: Bachelor of Commerce (B.Com)
Elective Code: B.Com A2
Name of the Course: Accounting Elective 2 - INDIAN ACCOUNTING STANDARDS – II
Course Credits No. of Hours per week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Pedagogy:
Classroom lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Outcomes:
On successful completion of the course, the Students will be able to,
a) Understand the preparation of consolidated financial statements as per Ind AS
b) Learn the disclosures in the financial statements
c) Understand the latest provisions of measurement-based accounting policies.
d) Comprehend the Accounting and Reporting of Financial Instruments
e) Analyse the Revenue based accounting standard.
Syllabus
Module: 1 – CONSOLIDATED FINANCIAL STATEMENT (IND AS 110) 12 Hrs
Holding Company: Meaning and Definition; Subsidiary Company: Meaning and Definition; Steps in
Preparation of Consolidated Financial Statements; Capital Profit, Revenue Profit, Non-controlling
Interest and Goodwill or Capital Reserve, Unreleased Profit, Mutual Indebtedness.
(Problems on Preparation of Consolidated Balance Sheet, Non-controlling Interest & Goodwill)
Module: 2 – DISCLOSURES IN THE FINANCIAL STATEMENTS 12 Hrs
Employee Benefits (Ind As 19); Earnings Per Share (Ind AS 33); Lease (Ind AS 116), Share Based
Payment (Ind AS 102)
Module: 3 – MEASUREMENT BASED ON ACCOUNTING POLICIES 12 Hrs
Accounting Policies, Changes in Accounting Estimates and Errors (Ind AS 8); First time Adoption of Ind
AS (Ind As 101); Accounting for Government Grants and Disclosure of Government Assistance (Ind AS
20); Share Based Payment (Ind AS 102)
Module: 4 – ACCOUNTING AND REPORTING OF FINANCIAL INSTRUMENTS 12 Hrs
Presentation of Financial Instruments (Ind AS 32): Meaning, Financial Assets, Financial Liabilities;
Presentation Recognition and Measurement of Financial Instruments (Ind AS 39): Initial and Subsequent
Recognition and Measurement of Financial Assets and Financial Liabilities, Derecognition of Financial
Assets and Financial Liabilities; Disclosures of Financial Instruments (Ind AS 107)
(Problems on IND AS 39)
Module: 5 – REVENUE BASED ACCOUNTING STANDARD 12 Hrs
Revenue from Contracts with Customers (Ind AS 115); Fair Value Measurement (Ind AS 113); Contract,
Practical Provisions and Problems on the above Standards
SKILL DEVELOPMENT ACTIVITIES:
1. Prepare consolidated Balance sheet with imaginary figures.
2. Make a list of Indian Accounting Standards
3. Make disclosures of any five Indian Accounting Standards.
4. Study the compliance with the requirements of Indian Accounting standards as disclosed in
the Notes to Accounts in Annual Reports
BOOKS FOR REFERENCE
1. Study material of the Institute of Chartered Accountants of India
2. Anil Kumar, Rajesh Kumar and Mariyappa, Indian Accounting Standards, HPH
3. Miriyala, Ravikanth, Indian Accounting Standards Made Easy, Commercial Law Publishers
4. Dr.A.L.Saini IFRS for India, , Snow white publications.

56
 5. CA Shibarama Tripathy Roadmap to IFRS and Indian Accounting Standards
6. Ghosh T P, IFRS for Finance Executives Taxman Allied Services Private Limited.
Note: Latest edition of text books may be used.

57
 Name of the Program: Bachelor of Commerce (B.Com)
Elective Code: B.Com F2
Name of the Course: Finance Elective 2 – INVESTMENT MANAGEMENT
Course Credits No. of Hours per week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Pedagogy:
Classroom lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Outcomes:
On successful completion of the course, the Students will be able to,
a) Understand the concept of investments, its features and various instruments.
b) Comprehend the functioning of secondary market in India.
c) Underline the concept of risk and return and their relevance in purchasing and selling of
securities.
d) Illustrate the valuation of securities and finding out the values for purchase and sale of
securities.
e) Demonstrate the fundamental analysis to analyse the company for purchase and sale of
f) securities and technical analysis for trading in the share market
Syllabus
Module: 1 – CONCEPT OF INVESTMENT 12 Hrs
Investment: Introduction, Meaning, Attributes, Objectives & Constraints; An Overview of Various
Investment Avenues; Investment & Speculation, Features of a Good Investment, Investment Process.
Module: 2 – FUNDAMENTAL ANALYSIS 14 Hrs
Fundamental Analysis: Economic Analysis, Industry Analysis & Company Analysis
Valuation of Securities: Valuation of Bonds and Debentures and Preference Shares, Equity Shares-
No growth rate, Normal growth rate and Super normal growth rate.
Module: 3 – RISK & RETURN 12 Hrs
Risk and Return Concepts: Concept of Risk, Types of Risk- Systematic Risk, Unsystematic Risk,
Portfolio Risk and Return: Expected Returns of a Portfolio, Calculation of Portfolio Risk and Return
Module: 4 – TECHNICAL ANALYSIS 12 Hrs
Technical Analysis – Concept, Theories- Dow Theory, Eliot Wave Theory; Support & Resistance Levels;
Charts: Types, Trend and Trend Reversal Patterns.
Indicators & Oscillators – Moving averages – SMA & EMA, RSI, Bollinger Bands
Market Efficiency and Behavioural Finance: Random Walk and Efficient Market Hypothesis, Forms of
Market Efficiency
Module: 5 – PORTFOLIO MANAGEMENT 10 Hrs
Portfolio Management: Meaning, Need, Objectives, Process of Portfolio management, Selection of
Securities and Portfolio Analysis; Construction of Optimal Portfolio; Portfolio Performance Evaluation
(Theory only)
SKILL DEVELOPMENT ACTIVITIES:
1. Collect and compare the data on financial instruments selected for investment from any five
investors.
2. Open DEMAT account, learn how to trade in stock market and submit the report on prospectus
and challenges of stock trading.
3. Discuss with investors on systematic and unsystematic risk analysis, submit report on the same.
4. Calculate the intrinsic value of any five bonds listed on BSE / NSE, making necessary
assumptions.
BOOKS FOR REFERENCE
1. Bodie ZVI, Kane Alex, Marcus J Alan and Mohanty Pitabas., Investments, Tata McGraw

58
 Hill Publishing Company Limited, New Delhi.
2. Sharpe F. William, Alexander J Gordon and Bailey V Jeffery, Investments, Prentice Hallof
India Private Limited, New Delhi.
3. Fischer E Donald and Jordan J Ronald., Security Analysis and Portfolio Management,
Prentice Hall of India Private Limited, New Delhi.
4. Kevin S., Portfolio Management, PHI, New Delhi.
5. Punithavathy Pandian, Security Analysis and Portfolio Management, Vikas Publishing
House Private Limited, New Delhi
6. Prasanna Chandra, Investment Analysis and Portfolio Management, Tata McGraw Hill
Publishing Company Limited, New Delhi
Note: Latest edition of text books may be used.

59
 Name of the Program: Bachelor of Commerce (B.Com)
Elective Code: B.Com M2
Name of the Course: Marketing Elective 2 – CUSTOMER RELATIONSHIP MANAGEMENT
Course Credits No. of Hours per week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Pedagogy:
Classroom lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Outcomes:
On successful completion of the course, the Students will be able to,
a) To be aware of the nuances of customer relationship.
b) To analyze the CRM link with the other aspects of marketing.
c) To impart the basic knowledge of the Role of CRM in increasing the sales of the company.
d) To make the students aware of the different CRM models in service industry.
e) To make the students aware and analyze the different issues in CRM
Syllabus
Module: 1 – EVOLUTION OF CUSTOMER RELATIONSHIP 12 Hrs
CRM: Introduction, Definition, Emergence of CRM Practice, Factors responsible for CRM Growth,
CRM Process, Framework of CRM, Benefits of CRM, Types of CRM, Scope of CRM, Customer
Profitability, Features & Trends in CRM, CRM and Cost-Benefit Analysis, CRM and Relationship
Marketing.
Module: 2 – CRM CONCEPTS 12 Hrs
Introduction - Customer Value, Customer Expectation, Customer Satisfaction, Customer Centricity,
Customer Acquisition, Customer Retention, Customer Loyalty, Customer Lifetime Value. Customer
Experience Management, Customer Profitability, Customer Satisfaction Measurements, Web-based
Customer Support.
Three levels of Service/Sales Profiling, Service Level Agreements (SLA’s), Creating and Managing
effective SLA’s
Module: 3 – PLANNING FOR CRM 12 Hrs
Introduction -Steps in Planning-Building Customer Centricity, Setting CRM Objectives, Defining Data
Requirements, Planning Desired Outputs, Relevant issues while Planning the Outputs, Elements of CRM
Plan, CRM Strategy: The Strategy Development Process, Customer Strategy Grid.
Module: 4 – CRM AND MARKETING STRATEGY 12 Hrs
Introduction - CRM Marketing Initiatives, Automation, Campaign Management, Call Centres. Practice
of CRM: CRM in Consumer Markets, CRM in Services Sector, CRM in Mass Markets, CRM in
Manufacturing Sector
Module: 5 – CRM PLANNING AND IMPLEMENTATION 12 Hrs
Introduction - Issues and Challenges in implementing CRM, Information Technology Tools in CRM;
CRM Implementation Roadmap; Road Map (RM) Performance: Measuring CRM performance, CRM
Metrics.
SKILL DEVELOPMENT ACTIVITIES:
1. Visit any bank, identify and note customer relationship management by banker.
2. Conduct online survey on customer satisfaction of insurance products of any company.
3. Visit any telecommunication retail service outlet, discuss CRM related aspects with CRM
manager.
4. Discuss from any five call centre employees on how their work helps to maintain
BOOKS FOR REFERENCE
1. Francis Buttle, Stan Maklan, Customer Relationship Management: Concepts and

60
 Technologies, 3rd edition, Routledge Publishers, 2015
2. Kumar, V., Reinartz, Werner Customer Relationship Management Concept, Strategy and
Tools, 1st edition, Springer Texts, 2014.
3. Jagdish N.Sheth, Atul Parvatiyar & G.Shainesh, “Customer Relationship
Management”, Emerging Concepts, Tools and Application”, 2010, TMH
4. Dilip Soman & Sara N-Marandi,” Managing Customer Value” 1st edition, 2014,
Cambridge.
5. Alok Kumar Rai, “Customer Relationship Management: Concepts and Cases”,
2008, PHI.
6. Ken Burnett, the Handbook of Key “Customer Relationship Management”, 2010,
PearsonEducation.
7. Mukesh Chaturvedi, Abinav Chaturvedi, “Customer Relationship Management- An Indian
Perspective”, 2010 Excel Books, 2nd edition
Note: Latest edition of text books may be used.

61
 Name of the Program: Bachelor of Commerce (B.Com)
Elective Code: B.Com H2
Name of the Course: Human Resource Elective 2 – CULTURAL DIVERSITY AT WORKPLACE
Course Credits No. of Hours per week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Pedagogy:
Classroom lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Outcomes:
On successful completion of the course, the Students will be able to,
f) Understand, interpret, question, reflect upon, and engage with the notion of “diversity”
g) Recall the cultural diversity at work place in an organization
h) Support the business case for workforce diversity and inclusion
i) Identify diversity and work respecting cross cultural environment
j) Assess contemporary organizational strategies for managing workforce diversity and inclusion
Syllabus
Module: 1 – INTRODUCTION TO DIVERSITY 12 Hrs
Introduction to Cultural and Workforce Diversity in Organizations, Evolution of Diversity Management,
Overview of Diversity, Advantages of Diversity, Identifying Characteristics of Diversity, Scope -
Challenges and Issues in Diversity Management, Understanding the Nature of Diversity – Cultural
Diversity – Global Organizations- Global Diversity, Myths about Cultural Diversity.
Module: 2 – EXPLORING DIFFERENCES 12 Hrs
Introduction -Exploring our and Others' Differences including Sources of our Identity.
Difference and Power: Concepts of Prejudice, Discrimination, Dehumanization and Oppression,
Strategies for Managing Diversity, Diversity Management System, Technology and Managing Diversity
Module: 3 – VISIONS OF DIVERSITY AND CROSS-CULTURAL MANAGEMENT 12 Hrs
Models and Visions of Diversity in Society and Organizations: Justice, Fairness, and Group and
Individual Differences.
Cross-Cultural Management: Meaning and Concepts, Elements, Cultural Values and International
Management, Cross – Cultural Negotiations
Frameworks in Cross-Cultural Management: Kluckhohn and Strodtbeck Framework,
Hofstede’s Cultural Dimensions, Trompenaars and Hampden-Turner's Model, Schwartz Value Survey,
GLOBE Study
Module: 4 – SKILLS AND COMPETENCIES 12 Hrs
Skills and Competencies for Multicultural Teams and Workplaces/ Organizational Assessment and
Change for Diversity and Inclusion, Culture and Diversity Intelligence, Communication Roadblocks,
Leading Global Virtual Teams, Organisational Equity and Team Inclusion, MBI Model.
Module: 5 – RECENT TRENDS IN DIVERSITY MANAGEMENT 12 Hrs
Emerging Workforce Trends–True Inclusion and Tokenism, Multigenerational Workforce, Dual-career
Couples–Cultural Issues in International working on Work-life Balance–Managing Multi-cultural Teams:
Issues and Challenges, Unconscious Bias, Data and Diversity, Diversity Leadership, DEI Measures and
their Impact.
Global Demographic Trends: Mental Health and Workforce Diversity, Hybrid Working and Diversity &
Inclusion Dilemmas, Psychological Safety.
SKILL DEVELOPMENT ACTIVITIES:
1. Visit any 2 MNCs, identify and report on the cultural diversity in an organization.
2. Interact and List out the ways in which dehumanization done in public/private sector
organization.

62
 3. Visit any telecommunication retail service outlet, discuss CRM related aspects with CRM
manager.
4. Discuss from any five call centre employees on how their work helps to maintain
BOOKS FOR REFERENCE

1. Bell, M.P. (2012). Diversity in organizations (2nd Ed.). Mason, OH: Cengage
2. Harvey, C.P. & Allard, M.J. (2015). Understanding and managing diversity: Readings, cases, and
exercises (6th Ed.). Upper Saddle River, NJ: Pearson

Note: Latest edition of text books may be used.

63
 Name of the Program: Bachelor of Commerce (B.Com)
Elective Code: B.Com B2
Name of the Course: Business Analytics Elective 2 – ADVANCED BUSINESS ANALYTICS
Course Credits No. of Hours per week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Pedagogy:
Classroom lecture, Case studies, Group discussion, Seminar & field work etc.,
Syllabus
Module: 1 – VARIABLES FOR DATA ANALYTICS 12 Hrs
Introduction to Variables, Definition, Types of Variables: Numerical, Categorical, Nominal, Ordinal, Interval,
Ratio, Continuous, Discrete and Others; Determining the Nature of Variables in Data Analysis - Differentiation
between Numerical and Categorical Variable, Distinction between Nominal and Ordinal Variables -
Differentiation between Interval and Ratio - Distinguish between Continuous and Discrete
Module: 2 – INFERENTIAL STATISTICS 16 Hrs
Population and Sample; Meaning and Definition, Types of Sampling, Sample Frame, Sample Size, Sampling
Design; Normal Distribution; Hypothesis: Concept and Meaning, Null and Alternate Hypothesis, Level of
Significance; Parametric and Non-Parametric Tests: T-Test, Z-Test, Chi-Square Test, Correlation, Regression,
ANOVA, MANOVA, Man-Whitney, Kruskal-Wallis Test, Factor Analysis, Path Analysis (Concepts and
Applications only)
Module: 3 – INTRODUCTION TO R PROGRAMMING 18 Hrs
Basics of R, Installation of R and R studio/other IDEs, Vectors, Matrices (meaning) Data types, Importing
Files, Writing Files, Merging Files, Data Manipulation, Creation and Deletion of New Variables, Sorting of
Data, Functions, Graphical Presentation and Descriptive Statistics.
Module: 4 – DATA VISUALISATION AND BUSINESS DECISION MAKING 14 Hrs
Introduction to Dimensions and Measures, Types of Charts, (Pie Chart, Column Chart, Line Chart, Bar Chart,
Area Chart, Scatter Chart, Bubble Chart, Stock Chart); Basic understanding in Dashboard and Storyboard.
Data Visualisation and Functions in Spreadsheet: Charts, Vlookup and Hlookup and Pivot Tables; Data
Visualisation using Ggplot2 in R
Decision Support Systems, Interpretation of Analytical Results, Developing Data Driven Strategies
SKILL DEVELOPMENT ACTIVITIES:
• Calculate descriptive statistics for analysis and interpretation.
• Illustrate each type of data
• Calculate descriptive statistics for analysis and interpretation by using R programming
• Prepare appropriate charts for table data
• Real world case studies and practical applications

64
 Name of the Program: Bachelor of Commerce (B.Com)
Course Code: B.Com 6.4 VOC 2
Name of the Course: Vocational Course 2 – ASSESSMENT OF NON-INDIVIDUALS & FILING OF ITRS
Course Credits No. of Hours per week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Pedagogy:
Classroom lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Outcomes:
On successful completion of the course, the Students will be able to,
a) Understand the calculation of Depreciation and allowance
b) Comprehend the assessment of corporate entities and determine the tax liability.
c) Equip with understanding of intensive knowledge on analysis of all forms of ITR Forms along
with the Overview ITR Forms and e-filing
Syllabus
Module: 1 – DEPRECIATION AND INVESTMENT ALLOWANCE 14 Hrs
Depreciation: Introduction, Meaning, Conditions for allowance of Depreciation, Assets eligible for
Depreciation, Block of Assets, Provisions u/s 32 of Income Tax Act, 1961 (Problems)
Module: 2 – ASSESSMENT OF PARTNERSHIP FIRMS 16 Hrs
Definition: Partnership, Firm and Partners; Assessment of Firms (Section 184) – Computation of Firm’s
Business Income; Treatment of Interest, Commission, Remuneration received by partners u/s Sec 40(b).
Problems on Computation of Total Income and Tax Liability of Firms
Module: 3 – ASSESSMENT OF COMPANIES 16 Hrs
Companies: Introduction, Meaning, Definition, Types of Companies under Income tax Act; Minimum
Alternate Tax u/s 115JB; Problems on Computation of Total Income of Companies, Problems on
Computation of Tax Liability
Module: 4 – TAX UNDER E-ENVIRONMENT 14 Hrs
Filing of Income tax returns (ITR); Types of Income Tax Return Forms; Benefit of Filing ITR; Different
Sections of ITR Returns; Document required to Filing ITR; Form 26AS;
Advance Tax & Tax Deducted at Source (TDS): Problems on Advance Tax and TDS.
E-filing of Return on Income Tax Portal, Verification of ITR
SKILL DEVELOPMENT ACTIVITIES:
1. Prepare a chart showing rates of depreciation for different assets
2. Calculate the Eligible Remuneration to working partners as per Income tax rules with
imaginary figures
3. Narrate the procedure for calculation of Book Profit.
4. Students should able to e-file and understand ITR forms
BOOKS FOR REFERENCE

1. Vinod K Singhania – “Direct Taxes - Law and Practice”, Taxmann Publications

Note: Latest edition of text books may be used.

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 Name of the Course: Financial Education and Investment Awareness
Course Credits No. of Hours Total No. of
per Week Teaching Hours
2 Credits 2 Hrs 30 Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar etc.,
Course Outcomes: On successful completion of the course, the students will be able to
a. To provide the foundations for financial decision making
b. Create awareness about various saving and investment alternatives available for a common
man
c. Understand the overview of stock markets and stock selection
d. Learning about mutual funds and the criteria for selection
Module No. 1: Foundations for Finance 10 Hrs
Introduction to Basic Concepts: Investments: Meaning, Need for Investments, Investment
Objectives, Investment Goals; Long-term & Short-term Investments, Concept of Risk &
Return, Savings v/s Investment, Investment v/s Speculation; concept of diversification
Investment Alternatives for a Common Investor (Financial Assets & Real Assets):
Stock, Debt, Bonds, PPF, Mutual Funds, Gold – Physical & Electronic, Silver & Other
Precious Metals, Real Estate, Art, Retirement and Pension Plans – National Pension System,
Atal Pension Yojana, PM-SYM Yojana, PMLVMY, PMKMDY
Module No. 2: Investment Management 10 Hrs
Stock Markets: Primary Market and Secondary Market, Stock Exchanges, Stock Exchange
Operations – Trading and Settlement, Demat Account, Depository and Depository
Participants
Stock Selection: Fundamental Analysis – Economy Analysis, Industry Analysis and
Company Analysis; Technical Analysis – Support & Resistance, Moving Averages, EMA &
SMA, Charts & Patterns (meaning only)
Stock Return and Risk: Concept of Return – Periodic Returns & Capital appreciation;
Systematic & Unsystematic Risks: Analysing risk-return trade off
Module No. 3: Mutual Funds and Banking in India 10 Hrs
Mutual Funds: Features of Mutual Funds, Types of Mutual Fund Plans. Net Asset Value;
Criteria for selection of Mutual Funds
Banking in India: Types of Bank Deposits, Deposit Insurance, PMJDY, Traditional and
New Banking Practices, Debit and Credit Cards; Digital Payment System – Internet Banking
(NEFT, RTGS and IMPS), Mobile Banking, Mobile Wallet, AEPS, UPI
References:
1. RBI Financial Education Handbook
2. NSE Knowledge Hub, AI-powered Learning Experience Platform for BFSI
3. NSE Academy Certification in Financial Markets (NCFM) Modules
Text Books:
1. Prasanna Chandra, Financial Management, McGraw Hill Publication.
2. Aswath Damodaran, Corporate Finance, John Wiley & Sons Inc.
3. Pitabas Mohanty, Spreadsheet Skills for Finance Professionals, Taxmann Publications
4. Fischer & Jordan, Security Analysis & Portfolio Management, Printice Hall.
Websites:
1. www.sebi.gov.in
2. www.nseindia.com
3. www.amfiindia.com