BENGALURU CITY UNIVERSITY

CHOICE BASED CREDIT SYSTEM

(as per SEP 2024)

Syllabus for I & II Semester

B.Com (Business Data Analytics)

2024-25
B.Com (BDA)

Proceedings of BOS Meeting

Proceedings of the BOS meeting for UG-B.COM (Regular),
B.COM(FINTECH), B.COM AEDP (BFSI), B.Com AEDP(ROM),B.COM(BDA),
B.Com (A&F), B.Com (LSCM), B.VOC(A&T), BBA, BBA(Aviation Management),
BBA(Business Analytics), programmes as per the SEP structure for the Academic
Year 2024-25 held on 3rd and 4th July 2024 in the Department of Studies and Research
in Commerce, PK Block, Bengaluru City University, Bengaluru-560009.

The board has reviewed and approved the course matrix for 1st Semester to 6th
Semester and syllabus for 1st and 2nd semesters of the above mentioned courses. The
board authorized the Chairman to make the necessary changes.

MEMBERS PRESENT:

1. Prof. Jalaja .K.R Dean and Chairperson , Department Of Chairperson

Commerce,BCU
2. Dr.R. Sarvamangala Dean And Chairperson , Department Of Member
Commerce, BUB
3. Dr. Nagaraju.N Professor, Department Of Member
Commerce,University of Mysore
4. Dr. B.G.Baskar Principal ,Seshadripuram College, Member
Bengaluru
5. Dr. Padmaja.P.V Principal , MLA Academy Of Higher Member
Education, Bengaluru
6. Dr. Parvathi Principal, VET First Grade College, Member
Bengaluru
7. Dr. Raja Jebasingh Vice-Principal, St.Joseph’s College of Member
Commerce(Autonomous)
8 Dr.K.Ramachandra Professor, Department Of Member
Commerce,Maharani Cluster
University.

Co-Opted Members Present

9 Prof.Ritika Sinha Chairperson, Department of Management, Member
Bengaluru City University
10 Prof.G.Venugopal Principal VVN Degree College, Bengaluru Member

1
Department of Studies and Research in Commerce, BCU
B.Com (BDA)
11 Dr.Savita. K Principal, BEL First Grade College, Bengaluru Member

12 Dr.Bhavani.H Associate Professor, Department Of Member

Commerce, Vivekananda Degree College
,Bengaluru

13 Mr. H.N Gururaja Rao. Associate Professor, Department Of Member

Commerce, Vijaya College, Bengaluru

14 Dr.Swamynathan.C Associate Professor, Department of Member

Commerce, GFGC Malleshwaram College,
Bengaluru

15 Prof.H R Padmanabha Vice-Principal, Sai Vidya First Grade College, Member

Yelahanka.
16 Dr.Srihari Associate Professor, Department Of Member
Commerce, SSMRV College, Bengaluru

17 Dr.Nagaraja.C Assistant Professor, Department Of Member

Commerce, GFGC Yalahanka College
,Bengaluru
18 Smt.Asha.N Principal, Sindhi Degree College, Bengaluru Member

19 Mr.Sharath M Assistant Professor, Sindhi College. Member

Industry Experts

20 CMA .Geetha Partner GM Associates, Bangalore. Member

Sauthanagopalan
21 CMA .Abhijeet S Jain Chairman, Bengaluru Chapter of the Institute Member
of Cost Accountants of India
22 Mr. G Vijay Raghavan Founder- Stockathon Academy, Bangalore Member

2
Department of Studies and Research in Commerce, BCU
B.Com (BDA)
BENGALURU CITY UNIVERSITY
REGULATIONS PERTAINING TO B.COM (BUSINESS DATA
ANALYTICS)
As per SEP- CBCS Scheme - 2024-25 onwards

1. INTRODUCTION
As per the Government Order No. ED 166 UNE 2023, Bangalore, dated 08.05.2024, all
Universities in Karnataka, are required to revise the curriculum of Degree Programs as per the
guidelines of the Karnataka State Higher Education Council and State Education Planning
Commission, constituted by the government, from the academic year 2024-2025.

In furtherance of the said Government order, the Program Structure prepared by the BOS will
be applicable to students admitted to B.Com - Business Data Analytics Program, offered by
Bengaluru City University affiliated colleges, Constituent Colleges and Department of Commerce,
Bengaluru City University.
Therefore, this regulation will be applicable to all students seeking admission for B.COM -
Business Data Analytics Regular Programme from the academic year 2024-25.

The Board of Studies resolved to provide the regulation for B.Com (Business Data Analytics)
Undergraduate Program along with Framework and Syllabus for the various Discipline Specific
Core Courses and Discipline Specific Elective Courses for each semester.

2. PROGRAM OBJECTIVES:

a) To create manpower for global middle level management equipped with core managerial
competencies and relevant IT skills.
b) To cater to the requirements of Industries.
c) To prepare students to take up Higher Education to become business scientists,
researchers, consultants and teachers, with core competencies.
d) To develop Ethical Managers with Inter-Disciplinary and Holistic approach.
e) To prepare students to pursue careers in Financial Data Analytics, Marketing Analytics,
Human Resource Analytics, Data Science and allied functions in the Corporate Sector.
f) To develop students for competitive examinations of UPSC, KPSC, Staff Selection
Commission, Recruitment of Banking, Insurance companies etc.
g) To develop entrepreneurs.
h) To equip students with the knowledge of various types of software and programs for
Business data Analytics
i) To enable students to apply the knowledge gained in data analytics for business decisions
j)
3. ELIGIBILITY FOR ADMISSION:

Candidates who have completed Two-year Pre-University Course of Karnataka State or 10+2
years of education in Karnataka and other states or its equivalent are eligible for admission into this
program. Students who have cleared 2nd PUC Examination directly (through open schooling are
3
Department of Studies and Research in Commerce, BCU
B.Com (BDA)
also eligible to apply for this programme. Students who have completed Diploma in Commercial
Practice are eligible for lateral entry into 3rd Semester B.Com.

4. DURATION OF THE PROGRAMME:

The course of study is three (03) years of Six Semesters. A candidate shall complete his/her degree
within six (06) 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 – Regular (B.COM- Business Data Analytics).

5. MEDIUM OF INSTRUCTION

The medium of instruction shall be in English. However, a candidate will be permitted to write the
examination completely, either in English or in Kannada.

6. CLASSROOM STRENGTH OF STUDENTS

Maximum number of students in each section shall be 60 or as per University Regulations.

7. ATTENDANCE:

a. For the purpose of calculating attendance, each semester shall be taken as a Unit.
b. 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.
A student who fails to complete the course in the manner stated above shall not be permitted to take
the University examination.

8. COURSE MATRIX

(i) Annexure-1 for B.COM- BUSINESS DATA ANALYTICS

9. TEACHING AND EVALUATION:

M.Com (All Programs) /MBA / MFA / MBS graduates with basic degree in B. Com (All B.Com
Programs), B.B.M, BBA & BBS from a recognized University, are only eligible to teach and
evaluate the courses (excepting languages, compulsory additional subjects and core Information
Technology related subjects) mentioned in this regulation. Languages, IT related courses and
additional courses shall be taught by the Post-graduates as recognized by the respective Board of
Studies.

10. SCHEME OF EXAMINATION:

a. There shall be a University examination at the end of each semester. The maximum marks for
the university examination in each course/paper shall be 80.

b. Of the 20 marks allotted for Internal Assessment, 10 marks shall be based on average of two
tests (20 Marks each). Each test shall be of at least 01 hour duration to be held during the

4
Department of Studies and Research in Commerce, BCU
B.Com (BDA)
semester. The remaining 10 marks of the Internal Assessment shall be based on Attendance and
Assignments /skill development exercises of 05 marks each.

c. The marks based on attendance shall be awarded as given below:

76% to 80% = 02 marks
81% to 85% = 03 marks
86% to 90% = 04 marks.
91% to 100% = 05 marks.

11. PATTERN OF QUESTION PAPER:

Each question paper shall carry 80 marks and the duration of examination is 3 hours. The
Question paper shall ordinarily consist of four sections, to develop testing of conceptual skills,
understanding skills, comprehension skills, analytical skills and application of skills. The
question paper setter shall prepare TWO sets of question papers with a maximum of 10%
repetition. All practical / problems oriented question papers shall be provided only in English.
However, the theory subjects’ question papers shall be provided in both Kannada and English
versions.
The Question Paper will be as per the following Model:

Section A Conceptual questions (5 questions out of 8) 5 x 2 = 10

Section B Analytical questions (4 questions out of 6) 4 x 5 = 20
Section C Essay type questions (3 questions out of 5) 3 x 15 = 45
Section D Skill Based questions 1 x 5 = 05
Total 80 marks

12. APPEARANCE FOR THE EXAMINATION:

a) A candidate shall apply for all the courses in each examination when he/she appears for the first
time. A candidate shall be considered to have appeared for the examination only if he/she has
submitted the prescribed application for the examination along with the required fees to the
University.
b) A candidate who has passed any language under Part-1 shall be eligible to claim exemption from
the study of the language if he/she has studied and passed the language at the corresponding
level.
c) Further, candidates shall also be eligible to claim exemption from studying and passing in those
Commerce subjects which he/she has studied and passed at the corresponding level, subject to
the conditions stipulated by the University.
d) A candidate who is permitted to seek admission to this Degree Programme on transfer from any
other University, shall have to study and pass the subjects which are prescribed by the
University. Such candidates shall however, not be eligible for the award of ranks.

13. MINIMUM FOR A PASS:

(a) No candidate shall be declared to have passed the Semester Examination as the case may
be under each course /paper unless he/she obtains not less than 35% (i.e. 28 marks out of 80)
marks in written examination / practical examination and 40% marks in aggregate of written/
practical examination and internal assessment put together. However, there is no minimum
5
Department of Studies and Research in Commerce, BCU
B.Com (BDA)
marks to pass internal assessment tests including other Internal Assessments such as Viva-Voce,
Internship Report, Field Survey Report and similar others.

(b) A candidate shall be declared to have passed the program if he/she secures at least 40% of
marks or a CGPA of 4.0 (Course Alpha-Sign Grade P) in aggregate of both internal assessment
and semester end examination marks put together in each course of all semesters, such as theory
papers/ practical / field work / internship / project work / dissertation / viva-voce, provided the
candidate has secured at least 40% of marks in the semester end examinations in each course.

(c) The candidates who pass all the semester examinations in the first attempt are eligible for
ranks, provided they secure at least CGPA of 6.00 (Alpha-Sign Grade B).

(d) A candidate who passes the semester examinations in parts is eligible for only Class, CGPA
and Alpha-Sign Grade but not for ranking.

(e) The results of the candidates who have passed the last semester examination but not passed
the lower semester examinations shall be declared as NCL (Not Completed the Lower Semester
Examinations). Such candidates shall be eligible for the degree only after completion of all the
lower semester examinations.

(f) If a candidate fails in a subject/course, either in theory or in practicals, he/she shall appear
for that subject only at any subsequent regular examination, as prescribed for completing the
programme. He/she must obtain the minimum marks for a pass in that subject (theory and
practicals, separately) as stated above.

(g) The minimum total credits that a candidate shall obtain in aggregate in all semesters must
be 142 credits out of the total credits allotted for the program, to be declared as pass in the
program.

14. CLASSIFICATION OF SUCCESSFUL CANDIDATES:

a. The results of the First to Sixth semester degree examination shall be declared and classified
separately as follows:
i. First Class: Those who obtain 60% and above of the total marks.
ii. Second Class: Those who obtain 50% and above but less than 60% of total marks.
iii. Pass Class: Rest of the successful candidates who secure 40% and above but less than 50%
of marks.
b. Class shall be declared based on the aggregate marks obtained by the candidates in all the
courses of all semesters of this Degree Program (excluding Part 3 Courses mentioned in the
Course Matrix).
c. The candidates who have passed each course in the semester end examination in the first
attempt only shall be eligible for award of ranks. The first ten ranks only shall be notified by
the University.

15. PROVISION FOR IMPROVEMENT OF RESULTS:

The candidate shall be permitted to improve the results of the whole examination or of any
Semester or a specific course within the prescribed time by the university after the publication
of the results. This provision shall be exercised only once during the course and the provision

6
Department of Studies and Research in Commerce, BCU
B.Com (BDA)
once exercised shall not be revoked. The application for improvement of results shall be
submitted to the Registrar (Evaluation) along with the prescribed fee.

16. FINAL RESULT / GRADES DESCRIPTION

An alpha-sign grade, the eight-point grading system, as described below shall be adopted for
classification of successful candidate. The declaration of result is based on the Semester Grade
Point Average (SGPA) earned towards the end of each semester or the Cumulative Grade Point
Average (CGPA) earned towards the completion of all the six semesters of the programme and
the corresponding overall alpha-sign grades.

Final Result / Grades Description

Semester Alpha – Sign/ Semester/Program Result/Class
GPA/Program Letter Grade % of Marks Description
CGPA
9.00-10.00 O (Outstanding) 90.00-100 Outstanding
8.00- <9.00 A+ (Excellent) 80.0-<90.00 First Class Exemplary
7.00-<8.00 A (Very Good) 70.0-<80.00 First Class Distinction
6.00-<7.00 B+ (Good) 60.0-<70.00 First Class
5.50-<6.00 B ( Above Average) 55.0-<60.00 High Second Class
5.00-<5.50 C (Average) 50.0-<55.00 Second Class
4.00-<5.00 P (Pass) 40.0-<50.00 Pass Class
Below 4.00 F (Fail) Below 40 Fail/Re-appear
Ab ( Absent) - Absent -
The Semester Grade Point Average (SGPA) in a Semester and the CGPA at the end of each
year may be calculated as described in para 15:

17. COMPUTATION OF SEMESTER GRADE POINT AVERAGE AND CUMULATIVE GRADE

POINT AVERAGE

l. Calculation of Semester Grade Point Average (SGPA)

The Grade Points (GP) in a course shall be assigned on the basis of marks scored in that course
as per the Table I. Any fraction of mark in the borderline less than 0.50 be ignored in assigning
GP and the fractions of 0.50 or more be rounded off to the next integers. The Credit Points (CP)
shall then be calculated as the product of the grade points earned and the credits for the course.
The total CP for a semester is the sum of CP of all the courses of the semester. The SGPA for a
semester is computed by dividing the total CP of all the courses by the total credits of the
semester. It is illustrated below with typical examples.
2. Calculation of Cumulative Grade Point Average (CGPA)
The aggregate or cumulative SGPA (CGPA) at the end of the second, fourth and sixth semesters
shall be calculated as the weighted average of the semester grade point averages. The CGPA is
calculated taking into account all the courses undergone over all the semesters of a programme,
i.e. The CGPA is obtained by dividing the total of semester credit weightages by the maximum
credits for the programme.

7
Department of Studies and Research in Commerce, BCU
B.Com (BDA)
CGPA = ∑ (Ci x Gi) / ∑ Ci
Where Gi is the grade point of the ‘i’th course / paper and Ci is the total number of credits for
that course/ paper
CGPA= ∑ (Ci x Si) / ∑Ci
Where Si is the SGPA of the ‘i’th semester and Ci is the total number of credits in that
semester.
Table 1: Conversion of Percentage of Marks into Grade Points in a Course/Paper
% Marks in a Grade Point (GP) % Marks in a Grade Point (GP)
paper/practical paper/practical
98-100 10 63-67 6.5
93-97 9.5 58-62 6.0
88-92 9.0 53-57 5.5
83-87 8.5 48-52 5.0
78-82 8.0 43-47 4.5
73-77 7.5 40-42 4.0
68-72 7.0 Below 40 0

18. TERMS AND CONDITIONS:

a. A candidate is allowed to carry all the previous un-cleared papers to the subsequent
semester/semesters.

b. Such of those candidates who have failed/remained absent for one or more papers henceforth
called as repeaters, shall appear for exam in such paper/s during the three immediately
succeeding examinations. There shall be no repetition for internal assessment test.

c. The candidate shall take the examination as per the syllabus and the scheme of examination in
force during the subsequent appearance.

19. MEDALS AND PRIZES:

No candidates passing an external examination shall be eligible for any scholarship, fellowship,
medal, prize or any other award

20. REMOVAL OF DIFFICULTY AT THE COMMENCEMENT OF THESE

REGULATIONS:

If any difficulty arises while giving effect to the provision of these Regulations, the Vice
Chancellor may in extraordinary circumstances, pass such orders as he may deem fit

8
Department of Studies and Research in Commerce, BCU
 B.Com (BDA)
ANNEXURE-1
COURSE MATRIX
I Semester
Courses Paper Instructi Duration Marks Credits
Code on of Exam
hrs/week (Hrs.) IA Univ. Total
Exam
Language-1 -
Kannada/Sanskrit/Urdu/Tami
Part 1- 4 3 20 80 100 3
l/Telugu/Malayalam/Addition
al English / Marathi/ Hindi
Language Language – II
4 3 20 80 100 3
English
Financial Accounting 1.1 4 3 20 80 100 4
Part 2-
DSC Principles of Marketing 1.2 4 3 20 80 100 4

Business Environment 1.3 4 3 20 80 100 4

Spreadsheet Analytics 1.4 4 3 20 80 100 4

Part 3-
Constitutional Values-1 3 1.5 10 40 50 2
CC
Total 130 520 650 24

Note: The student shall take up any one Value- Added Certificate Course of 30 hours, at Institutional level
or any MOOC program under SWAYAM portal or through any other recognised training institute. It is
compulsory for all students to carry out this course from the beginning of the first semester and before the end
of second semester. This will carry ONE credit, which will be reflected in the second semester marks card.
The marks shall be uploaded by the institution, along with IA marks, after obtaining the course completion
certificate.

9
Department of Studies and Research in Commerce, BCU
 B.Com (BDA)
COURSE MATRIX
II Semester
Courses Paper Instructi Duration Marks Credits
Code on of Exam
hrs/week (Hrs.) IA Univ. Total
Exam
Language-1 -
Kannada/Sanskrit/Urdu/Tami
Part 1- 4 3 20 80 100 3
l/Telugu/Malayalam/Addition
al English / Marathi/ Hindi
Language Language – II
4 3 20 80 100 3
English
Advanced Financial
2.1 4 3 20 80 100 4
Part 2- Accounting
DSC Human Resource
2.2 4 3 20 80 100 4
Management
Business Regulations 2.3 4 3 20 80 100 4

DBMS & SQL 2.4 4 3 20 80 100 4

Part 3- Constitutional Values-2 3 1.5 10 40 50 2
CC
Value-Added Certificate
25 - 25 1*
Course *
Total 155 520 675 25
* Follow the note given in the first semester Course Matrix.

10
Department of Studies and Research in Commerce, BCU
 B.Com (BDA)
COURSE MATRIX
III Semester
Courses Paper Instructi Duration Marks Credits
Code on of Exam
hrs/week (Hrs.) IA Univ. Total
Exam
Language-1 -
Kannada/Sanskrit/Urdu/Tami
Part 1- 4 3 20 80 100 3
l/Telugu/Malayalam/Addition
al English / Marathi/ Hindi
Language Language – II
4 3 20 80 100 3
English
Corporate Accounting 3.1 4 3 20 80 100 4
Part 2-
DSC Quantitative Analysis for
3.2 4 3 20 80 100 4
Business Decisions –I
Cost Accounting 3.3 4 3 20 80 100 4

C Programming 3.4 4 3 20 80 100 4

Part 3-
Data Analysis using Tableau 3.5 2 1.5 10 40 50 2
SEC
Total 130 520 650 24

Note: The student shall take up any one Value- Added Certificate Course of 30 hours, at Institutional level
or any MOOC program under SWAYAM portal or through any other recognised training institute. It is
compulsory for all students to carry out this course from the beginning of the third semester and before the end
of fourth semester. This will carry ONE credit, which will be reflected in the fourth semester marks card.
The marks shall be uploaded by the institution, along with IA marks, after obtaining the course completion
certificate.

11
Department of Studies and Research in Commerce, BCU
 B.Com (BDA)
COURSE MATRIX
IV Semester
Courses Paper Instructi Duration Marks Credits
Code on of Exam
hrs/week (Hrs.) IA Univ. Total
Exam
Language-1 -
Kannada/Sanskrit/Urdu/Tami
Part 1- 4 3 20 80 100 3
l/Telugu/Malayalam/Addition
al English / Marathi/ Hindi
Language Language – II
4 3 20 80 100 3
English
Financial Management 4.1 4 3 20 80 100 4
Part 2-
DSC Quantitative Analysis for
4.2 4 3 20 80 100 4
Business Decisions –II
Costing Methods 4.3 4 3 20 80 100 4

Business Data Analytics 4.4 4 3 20 80 100 4

Part 3- Introduction to R 4.5 2 1.5 10 40 50 2
SEC
Value-Added Certificate -
4.6 - 25 - 25 1*
Course *
Total 155 520 675 25
* Follow the note given in the third semester Course Matrix.

12
Department of Studies and Research in Commerce, BCU
 B.Com (BDA)
COURSE MATRIX
V Semester
Courses Paper Instructi Duration Marks Credits
Code on of Exam
hrs/week (Hrs.) IA Univ. Total
Exam
Introduction to Python 5.1 4 3 20 80 100 4
Part 1-
DSC Marketing Analytics 5.2 4 3 20 80 100 4

Income Tax- I 5.3 4 3 20 80 100 4

Goods and Services Tax 5.4 4 3 20 80 100 4

Part 2- Research Methodology 5.5 4 3 20 80 100 4
CC
Survey Project 5.6 2* - 100** 100 4

Total 200 400 600 24

INSTRUCTIONS: During the V Semester, students shall be assigned Survey Projects and it shall be
monitored by the Mentors. Faculty from Commerce and Management department only shall be
appointed as Mentors. Survey project shall be undertaken in any area of Commerce and Management
(using data analytics) in a Small, Medium and large organisation.
*A Maximum of 50 Students shall be allotted to each Mentor. 2 hours of mentorship / workload shall
be allotted to a teacher. Attendance shall be monitored as per University criteria (minimum 75%). The
Field survey report shall be submitted before the end of the semester for assessment and viva-voce
examination.
**The marks shall be awarded on the following basis:
 60 marks for Survey Project and 20 marks for Viva- Voce examination to be evaluated by a
panel of examiners appointed by the BOE, BCU
 20 marks for maintenance of Log Book to be awarded by the mentor

13
Department of Studies and Research in Commerce, BCU
 B.Com (BDA)
COURSE MATRIX
VI Semester
Courses Paper Instructi Duration Marks Credits
Code on of Exam
hrs/week (Hrs.) IA Univ. Total
Exam
Financial Analytics 6.1 4 3 20 80 100 4
Part 1-
DSC Management Accounting 6.2 4 3 20 80 100 4

Income Tax- II 6.3 4 3 20 80 100 4

HR Analytics 6.4 4 3 20 80 100 4

Auditing 6.5 4 3 20 80 100 4

Part 2-
Internship 2* - 100** 100 4
CC
Total 130 420 550 24

INSTRUCTIONS: During the VI Semester, students should be assigned Internship and it shall be
monitored by the Mentors. Faculty from Commerce and Management Department only shall be appointed
as Mentors. Internship may be undertaken in any Tiny, Small, Medium or Large organisation, to enable
them to apply the knowledge gained in data analytics.
* A Maximum 50 Students shall be allotted to each Mentor. 2 hours of Mentorship / Workload shall be
allotted to a teacher. Attendance shall be monitored as per University criteria (minimum 75%).
Minimum of 90 hours of Internship shall be undertaken by the student after the class hours during the
semester. The Report shall consist of the concerned Industry’s Profile, Specific Organisational Profile,
Functions and Operations, Nature of work (Internship) undertaken by the student, Experience &
Learning Outcomes and suggestions & conclusion.
The report shall be prepared in about 50-60 pages and include the Internship Certificate along with the
log sheet from the Organisation and submitted before the end of the semester for assessment and viva-
voce examination.
The marks shall be uploaded by the college on the University Portal along with IA marks.
**The marks shall be awarded on the following basis.
 60 marks for Internship Report and 20 marks for Viva- Voce examination to be evaluated by
a panel of examiners appointed by the BOE, BCU
 20 marks for maintenance of Log Book to be awarded by the mentor

14
Department of Studies and Research in Commerce, BCU
B.Com (BDA)
Syllabus - Semester I
Name of the Program: BACHELOR OF COMMERCE (BDA)
Course Code. 1.1
NAME OF THE COURSE: FINANCIAL ACCOUNTING

COURSE CREDITS NO.OF HOURS TOTAL NO. OF

PER WEEK TEACHING HOURS
4 CREDITS 4 HOURS 56 HOURS
Pedagogy: Classroom Lecture, Tutorials, Group discussion, Seminar, Case Studies, Field
Work etc.
Course Outcomes: On successful completion of the course, the students will be able to
a. Understand the theoretical frame work of accounting as well as Accounting
standards.
b. Prepare Financial Statements from Incomplete records.
c. Work out the accounting treatments for Consignment transactions.
d. Learn various methods of Accounting for Hire Purchase transactions.
e. Work out various Accounting treatments for Dependent Branches.

SYLLABUS: Hours
Unit - 1: Theoretical Framework of Accounting 08
Introduction-Meaning, Scope, Objectives, Importance and Functions of Accounting;
Terminologies used in Accounting; Users of Accounting Information; Accounting Process;
Cash basis and Accrual basis of Accounting;
Branches of Accounting, Principles of Accounting, Concepts and Conventions;
Accounting Standards-Indian Accounting Standards (Ind AS)-Meaning and Definition,
Need and Objectives; Accounting Equations, Problems on Accounting Equations.
Unit - 2: Conversion of Single Entry System to Double Entry System 12
Accounts from Incomplete Records/Single Entry System -Meaning, Features, Merits &
Demerits; Conversion into Double Entry System, Need for Conversion; Preparation of
Statement of Affairs, Cashbook, Memorandum Trading Account, Total Debtors Account,
Total Creditors Account, Bills Receivable Account, Bills Payable Account &Trading and
Profit & Loss and Balance Sheet-Problems
Unit - 3: Consignment Accounts 12
Introduction–Meaning of Consignor, Consignee, Account Sales & Proforma Invoice;
Goods Invoiced at Cost Price, Goods Invoiced at Selling Price, Accounting for Normal &
Abnormal Loss; Valuation of Stock; Passing of Journal Entries & Preparation of Ledger
Accounts in the books of Consignor only- Problems
Unit - 4: Hire Purchase System 12
Meaning of Hire Purchase and Installment Purchase System, Difference between Hire
Purchase and Installment Purchase, Important Definitions–Hire Purchase Agreement, Hire
Purchase Price, Cash Price, Hire Purchase Charges; Calculation of Interest, Calculation of
Cash Price; Journal Entries and Ledger Accounts in the books of Hire Purchaser only.
(Asset Accrual Method only)- Problems

15
Department of Studies and Research in Commerce, BCU
B.Com (BDA)
Unit - 5: Branch Accounts 12
Meaning, Objectives and Advantages of Branch Accounting; Types of Branches- Meaning
and Features of Dependent Branches, Independent Branches and Foreign Branches;
Methods of maintaining Books of Accounts by the Head Office–Debtors System only when
the goods are sent at Cost Price and Invoice Price &ascertainment of Profit or Loss of
Branch under Debtors System – Problems
Skill Development Activities:
1. Enlisting any Five Indian Accounting Standards
2. Prepare a Memorandum Trading Account, Total Debtors Account, Total Creditors &
Statement of Affairs with imaginary figures.
3. Preparation of Pro-form Invoice and Accounts sales with imaginary figures.
4. Prepare the Hire Purchase table with imaginary figures.
5. Prepare Branch Account with imaginary figures.
Books for Reference:
1. Robert N Anthony, David Hawkins, Kenneth A. Merchant, (2017)
Accounting: Text and Cases, McGraw-Hill Education, 13th Edition.
2. S. Anil Kumar, V. Rajesh Kumar and B. Mariyappa – Financial
Accounting, Himalaya Publishing House, New Delhi.
3. SP. Iyengar (2005), Advanced Accounting, Sultan Chand & Sons,Vol.1.
4. Charles T. Horn gren and Donna Phil brick, (2013) Introduction to
Financial Accounting, Pearson Education,11th Edition.
5. J.R.Monga, Financial Accounting: Concepts and Applications. Mayur Paper
Backs, New Delhi, 2nd Edition.
6. S.N.Maheshwari, and S.K.Maheshwari. Financial Accounting. Vikas
Publishing House, New Delhi, 6th Edition.

16
Department of Studies and Research in Commerce, BCU
B.Com (BDA)

Name of the Program: BACHELOR OF COMMERCE (BDA)

Course Code: 1.2
NAME OF THE COURSE: PRINCIPLES OF MARKETING

COURSE CREDITS NO. OF HOURSPER TOTAL NO. OF

WEEK TEACHING HOURS
4 CREDITS 4 HOURS 56 HOURS
Pedagogy: Classroom Lecture, Tutorials, Group discussion, Seminar, Case Studies, Field
Work etc.
Course Outcomes: On successful completion of the course, the Students will be able to
a) Understand the concepts and functions of Marketing.
b) Analyze Marketing Environment impacting the Business.
c) Segment the Market and understand the Consumer Behaviour
d) Describe the 4 P's of marketing and design the Marketing Mix.

SYLLABUS: HOURS
Unit-1: Introduction to Marketing 08
Meaning and Definition, Concepts of Marketing, Approaches to Marketing, Functions of
Marketing. Recent trends in Marketing-E- business, Tele-marketing, M-Business, Green
Marketing, Relationship Marketing, Concept Marketing, Digital Marketing, Social Media
Marketing and E-tailing (Meaning only).
Unit- 2: Marketing Environment 10
Micro Environment – Meaning, Components- The company, suppliers, Marketing
Intermediaries, competitors, public and customers;
Macro Environment- Meaning, Components- Demographic, Economic, Natural,
Technological, Political, Legal, Socio-Cultural Environment.
Unit-3: Market Segmentation and Consumer Behaviour
10
Market Segmentation - Meaning, Bases of Market Segmentation, Requisites of Sound
Market Segmentation;
Consumer Behavior- Meaning, Factors influencing Consumer Behavior; Buying Decision
Process.
Unit- 4: Marketing Mix - Product & Pricing 14
Marketing Mix- Meaning, Elements of Marketing Mix (Four P's) – Product, Price, Place,
Promotion.
Product-Meaning & features, Product Classification, Product Line & Product Mix
decisions; Product Lifecycle – Meaning & stages in PLC; New Product Development-
Meaning and steps in NPD; Reasons for Failure of New Product.
Pricing – Objectives, Factors influencing Pricing Policy, Methods of Pricing; Pricing
Strategies.
Unit- 5: Place & Promotion 14
Physical Distribution–Meaning and Types of Channels of Distribution, Types of
Intermediaries, Factors affecting Channel Selection
Promotion – Meaning and Significance of Promotion.
17
Department of Studies and Research in Commerce, BCU
B.Com (BDA)
Advertising – Meaning and Objectives, Characteristics of an effective Advertisement,
Types of Advertisement.
Personal Selling- Meaning and Importance, Characteristics of a Successful Salesperson.
Sales Promotion- Meaning, Objectives, Promotional Schemes, Limitations of Promotional
Schemes.
Skill Development Activities:
1. Design a Marketing Mix for an imaginary product.
2. Design a logo and tagline for an imaginary product.
3. Develop an advertisement copy for a product.
4. Prepare a chart showing distribution network for any product.

Books for References:

1. Philip Kotler, Marketing Management, Prentice Hall.
2. Lovelock Christopher, Services Marketing: People, Technology, Strategy, PHI, New
Delhi 3. William J. Stanton, Michael J.Etzel, Bruce J Walker, Fundamentals of
Marketing, McGraw Hill
4. BoseBiplab, Marketing Management, Himalaya Publishers.
5. J.C. Gandhi, Marketing Management, Tata McGraw Hill.
6. Ramesh and Jayanti Prasad: Marketing Management, I.K.International
7. Sontakki, Marketing Management, Kalyani Publishers.
8. PN Reddy and Appanniah, Marketing Management
9. Saxena Rajan,(2017)Marketing Management , Tata McGraw - Hill Publishing
Company Ltd., New Delhi. Fifth Edition.

18
Department of Studies and Research in Commerce, BCU
B.Com (BDA)
Name of the Program: BACHELOR OF COMMERCE (BDA)
Course Code:1.3
Name of the Course: BUSINESS ENVIRONMENT

COURSE CREDITS NO. OF HOURS TOTAL NO. OF TEACHING

PER WEEK HOURS
4 CREDITS 4 HOURS 56 HOURS
Pedagogy: Classroom Lecture, Tutorials, Group discussion, Seminar, Case Studies,
Field Work etc.
Course Outcomes: On successful completion, students will be able to:
a) Understand the components of Business Environment.
b) Analyse the various environmental factors influencing business organisation.
c) Design a competitive analysis for a specific Industry.
d) Understand the concept of Globalization and its impact on Domestic Businesses.

SYLLABUS: HOURS
Unit- 1: Introduction to Business Environment 12
Business Environment-Meaning, Types of Business Environment – Internal and
External, Micro-Environment and Macro- Environment of business; Competitive analysis
of Business; Environmental analysis-Scanning, Monitoring, Forecasting, Assessment;
Limitation of Environment Analysis.
Unit- 2: Political and Legal Environment
10
Political Environment- Functions of the State, Role of Government, State intervention
in business- Reasons for and Types of state intervention in business.
Legal environment-Impact of various laws on Indian businesses.
Unit-3: Economic and Global Environment 14

Economic Environment- Meaning, Nature and Components of the Economic

Environment, Factors affecting Economic Environment.
Global environment -Meaning of Globalisation, Approaches to Globalisation, Merits
and demerits of Globalisation, Impact of Globalisation on Indian businesses; Foreign
market entry strategies; MNCs and TNCs (concepts only).
Unit- 4: Technological Environment 10
Technological Environment: Meaning and features of Technological Environment;
Impact of Technological changes on business, Technology and Society, Technology
Transfer- Meaning, Benefits and Challenges.

Unit- 5: Demographic and Natural Environment 10

Demographic Environment- Meaning and components of Demographic environment;
Natural Environment: Meaning and Features of Natural environment. Impact of Natural
environment on business.

19
Department of Studies and Research in Commerce, BCU
B.Com (BDA)

Skill Development Activities:

a) List out the benefits of Technology on businesses.
b) Draft Five Forces Model for an Imaginary business.
c) List out the impact of Globalisation on Indian businesses
d) List out any five Demographic factors affecting businesses.

Books for References:

1. Aswathappa. K, Essentials Of Business Environment, HPH

2. Sundaram & Black: The International Business Environment; Prentice Hall
3. Francis Cherunilam, Business Environment- Text and Cases, 8th Edition, HPH
4. Chidambaram: Business Environment; Vikas Publishing
5. Upadhyay, S: Business Environment, Asia Books
6. Chopra, B K: Business Environment in India, Everest Publishing
7. M. Ashikary, Economic Environment of Business.
8. Veena Keshav Pailwar, Business Environment, PHI Learning Pvt. Ltd
9. Vivek Mittal, Business Environment, 1st Edition, Excel Books

20
Department of Studies and Research in Commerce, BCU
B.Com (BDA)
Name of the Program: BACHELOR OF COMMERCE (BDA)
Course Code: 1.4
NAME OF THE COURSE: SPREADSHEET ANALYTICS

COURSE CREDITS NO. OF HOURS TOTAL NO. OF TEACHING HOURS

PER WEEK
4 CREDITS 4 HOURS 56 HOURS
Pedagogy: Classroom lectures, tutorials & lab work etc.,

Course Outcomes: On successful completion of the course, the students will be able to
1. To learn how to start working with MSEXCEL right from basics to Tables.
2. To understand the various table formatting
3. To equip students with various Functions in MS EXCEL
4. To equip students with Data analysis functions
5. Understand the use of macros and VBA.

SYLLABUS: HOURS
Unit 1: INTRODUCTION TO SPREADSHEET 10
Spreadsheets basics, Need for Spreadsheets, Work-Book, Work –Sheet, Parts of a MS-
Excel Work-Sheet- Program area, Work area, Contents of Title-Bar, Manu-Bar, Contents
of Manu Ribbons, Meaning of Cell- Cell address, Formula-Bar, Row Numbers, Column-
Letters, Selecting Cell and Range of Cells, Merging of Cells, Entering and Saving Data in
the Cell, Named Cells, Need of Naming Cells, Entering, Storing, Copying Formula, Using
different Arithmetic and logical Operators in Formula, Moving Cell with contents,
Copying and Pasting of Cell and Cell Content, Freezing Cells, Editing of Cell Contents,
using Cell Formatting Options – Editing Cell Size (increasing Column and Row size of a
cell), Text Alignment, using Border, Comments option usage in Cell, Editing and Deleting
Comments, Fill, Formatting Fonts, Text Warping, Text Rotate, Using Auto-fit to Adjust
Rows and Columns Using of Short Cuts and Short-Cut Menu, Clear Contents in a Cell,
Adding, Deleting and Copying Work-Sheet with in a Work-Book, Renaming a File or
Work-Sheet, Inserting Multiple Work-Sheet at a time, Formatting a Work-Sheer
Automatically, Sorting Textual & Numerical DATA, Sort Dates or Times, Sort by Cell
Colour, Font Colour, or by icon, Sort by a custom list, Sort Rows, sort by more than
column or row and other issues in sorting.

Unit 2: TABLES AND FORMATTING 10

Creating a Table, Changing the look of a table, Navigating in a Table, Selecting parts of a
Table, Adding, Deleting New Rows / Columns, Moving a Table, Working with the Total
Row, Removing Duplicate rows from a table. Sorting and Filtering a table. Formatting
tools on the Home Tab, Mini Toolbar, Fonts, Text Alignment, Wrapping text to fit a cell,
Colours and Shading, Borders and Lines, Miming Styles Conditional Formatting and
Reporting: Format all Cells by using a Two Colour Scale, Format all Cells by using Data
Bars quick formatting, referencing – Relative, Absolute, Mixed Referencing. Working
with Formulas and Functions, Introduction to Chart Wizard

21
Department of Studies and Research in Commerce, BCU
B.Com (BDA)
Unit 3: FUNCTIONS IN SPREADSHEET 20
Mathematical Functions: ROUND, COUNT, COUNIF, MIN, MAX, ROUND, INT, SQRT,
Logical Functions: AND, FALSE, IF, IFERROR, NOT, OR, TRUE. Text Functions, Date
and Time Functions Statistical Functions -Descriptive statistics- AVERAGE -MEAN,
MEDIAN, MOD, STDEV, VAR, RSQ, DEVSQ, COVAR. Inferential Statistics -
CHISQ.TEST, FTEST, TTEST, ZTEST. Financial Functions: Future Value (FV),
FVSCHEDULE, Present Value (PV), Net Present, Value (NPV), XNPV, PMT, PPMT,
Internal Rate of Return (IRR), Modified Internal Rate of Return (MIRR), XIRR, NPER,
RATE, EFFECT, NOMINAL DB, SYD, SLD, Lookup Functions: Vlookup and Hlookup,
transpose.
Unit 4: DATA & DATA ANALYSIS 10
Formula Auditing: Trace Precedents, Trace Dependents Show Formula, Error Checking,
using data menu in data analysis: Get external data: Getting data from– from web, from
text, from other sources, sorting and filtering of data, Data tools: Remove Duplicate data,
data validation, group and ungroup data, finding sub-totals, Data consolidation, What-
ifAnalysis- Goal Seek, Scenario Manager, Tables. Pivot – table: Generating pivot-table,
and generating pivot charts
Unit 5: USE OF MACRO AND VBA IN SPREADSHEET 6
Use of Macro – definition and use, record a macro, assign a macro, run a macro, store a
macro, entering formula in macro, use relative references, Introduction to VBA
Programming, Create a basic calculator with VBA in Excel. Write some code in VBA
(Visual Basic for Application) to manipulate records in Excel spreadsheet and work with
VBA user form to build graphic user interface application.

Skill Development Activities:

1. What is the difference between formulas and functions with Example
2. What are the various categories of functions available in Excel?
3. Write the differences between Absolute cell Referencing and Relative cell Referencing
4. How to Create a basic calculator with VBA in Excel

Books for References:

1. Rajkumar S and Nagarajan G and Naveen Kumar M, Fundamentals of MS Excel ,Jayvee
International Publications, Bangalore.
2. Microsoft Excel Latest Version Inside Out – Mark Doge and Craig Stinson – PHI Learning
Private Limited, New Delhi – 110001.
3. Excel 2013 Bible ;John Walkenbach, Wiley
4. Financial Analysis and Modeling using Excel and VAB: Chandan Sengupta, Wiley
5. Excel Data Analysis – Modeling and Simulation: Hector Guerreor, Springe
6. Microsoft Excel 2013: Data Analysis and Business Modeling: Winston, PHI
Excel Functions and Formulas: Bernd Held, BPB Publications

22
Department of Studies and Research in Commerce, BCU
B.Com (BDA)
Syllabus - Semester II
Name of the Program: BACHELOR OF COMMERCE
(BDA)
Course Code: 2.1
NAME OF THE COURSE: ADVANCED FINANCIAL ACCOUNTING
COURSE CREDITS NO. OF HOURS TOTAL NO. OF
PER WEEK TEACHING HOURS
4 CREDITS 4 HOURS 56 HOURS
Pedagogy: Classroom Lecture, Tutorials, Group discussion, Seminar, Case Studies,
Field Work etc.
Course Outcomes: On successful completion of the course, the students will be able to
a. Understand & Compute the amount of Claims for Loss of Stock.
b. Understand and preparing the accounts for converting Partnership Firms to Limited
Companies.
c. Deal with the Inter-Departmental Transfers and their Accounting Treatment.
d. Articulate the Accounting treatment for Royalty Agreements & Transactions.
e. Outline the Emerging Trends in the field of Accounting
SYLLABUS: HOURS
Unit - 1: Insurance Claims for Loss of Stock 12
Insurance Claims- Meaning, Need and Advantages of Fire Insurance; Special
terminologies in Fire Insurance Claims – Insurer, Insured, Premium, Salvage,
Insurance Policy, Sum Assured, Under Insurance, Over Insurance, Average Clause;
Ascertainment of Fire Insurance Claim including on Abnormal Line of Goods-
Problems
Unit - 2: Sale to a Company or Conversion of Partnership to a 12
Limited Company
Introduction-Meaning of Sale or Conversion of Partnership-Meaning of Purchase
Consideration – Methods of Calculating Purchase Consideration, Closing the books of
Partnership Firm (Ledger Accounts only): Passing Opening Journal Entries and
preparing Opening Balance Sheet (Vertical form) in the books of Company –
Problems

Unit - 3: Departmental Accounts 12

Meaning and Features of Departmental Undertakings; Examples of Department Specific
Expenses and Common Expenses; Need and Bases of Apportionment of Common
Expenses; Preparation of Statement of Profit in Columnar form, Statement of General
Profit/Loss and Balance Sheet(Vertical form only); Inter-Departmental Transfers at
Cost Price - Simple Problems

Unit - 4: Royalty Accounts 12

Introduction-Meaning, Terms used in Royalty Agreement- Lessee, Lessor, Minimum
Rent, Short Workings, Recoupment of Short Workings with Strike and Lockout
Periods; Accounting Treatment in the book of Lessee only–Journal Entries and
Ledger Accounts including Minimum Rent Account. (Excluding Sub-Lease and
Lessor’s books)- Problems
23
Department of Studies and Research in Commerce, BCU
B.Com (BDA)
Unit - 5: Emerging Trends in Accounting 08
Digital transformation of Accounting; Big Data Analytics in Accounting; Cloud
Computing in Accounting; Green Accounting; Human Resource Accounting; Inflation
Accounting; Database Accounting.(Meaning and Features only)

Skill Development Activities:

1. List out the Procedure & Documentation involved in the Insurance claims.
2. Calculate the Purchase Consideration with imaginary figures (Any type).
3. Identify the common expenses of a Departmental Undertaking and list them
4. Prepare Royalty Table with imaginary figures.

Reference Books:
1. S.N. Maheshwari and S.K. Maheshwari. Financial Accounting. Vikas Publishing
House, New Delhi, 6th Edition.
2. S.AnilKumar,V.RajeshKumarandB.Mariyappa–FinancialAccounting,Himalaya
Publishing House, New Delhi
3. SP Iyengar (2005),Advanced Accounting, Sultan Chand & Sons,Vol.1.
4. Robert N Anthony, David Hawkins, Kenneth A. Merchant, (2017)
Accounting: Text and Cases, McGraw-Hill Education, 13thEdition.
5. Charles T. Horngren and Donna Phil brick,(2013) Introduction to Financial
Accounting, PearsonEducation,11thEdition.
6. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs,
New Delhi,32nd Edition.

24
Department of Studies and Research in Commerce, BCU
B.Com (BDA)
Name of the Program: BACHELOR OF COMMERCE (BDA)
Course Code: 2.2
Name of the Course: HUMAN RESOURCE MANAGEMENT

COURSE CREDITS NO. OF HOURS TOTAL NO. OF

PER WEEK TEACHING HOURS
4 CREDITS 4 HOURS 56 HOURS
Pedagogy: Classroom Lecture, Tutorials, Group discussion, Seminar, Case Studies, Field
Work etc.
Course Outcomes: On successful completion of the Course, the students will be able to:
a) Describe the role and responsibility of Human resources manager
b) Understand the HRP process, Recruitment and Selection process
c) Demonstrate the ability to understand the on-boarding process and Learning &
Development aspects.
d) Analyse the criteria and methods of Employees’ Performance Appraisal.
e) Understand the compensation structure in organisations.
SYLLABUS: HOURS
Unit-1: Introduction to Human Resource Management 10
Meaning and Definition of HRM – Features, Objectives, Importance, Functions and Process
of HRM; Role of HR Manager, Trends influencing HR practices.
Unit-2: Human Resource Planning, Recruitment & Selection
14
Human Resource Planning: Meaning and Importance of Human Resource Planning, Factors
affecting HRP, Process of HRP; Recruitment–Meaning, Methods of Recruitment, Factors
affecting Recruitment, Sources of Recruitment; Selection–Meaning, Process of Selection,
Evaluation of Selection Process, Barriers to effective Selection, Steps for effective selection.
Unit-3: On-boarding, Training, Development and Career Planning 12
On-Boarding- Meaning, Purpose of On-Boarding, Planning the On-Boarding program,
Problems faced in On-boarding;
Training: Need for training, Benefits of training, Methods of Training and Development;
Evaluation of effectiveness of Training;
Career Planning and Development- Need for Career Planning; Types -Horizontal and
Vertical Progression, Technical, Managerial and Functional progression (Concepts only)
12
Unit-4: Performance Appraisal
Performance appraisal: Meaning, Objectives and Process of Performance Appraisal;
Methods of Performance Appraisal- Traditional and Modern methods of Performance Appraisal;
Uses and Limitations of Performance Appraisal.
Unit-5: Compensation Management 08
Compensation Management- Meaning and Components of compensation structure; Factors
influencing employee compensation; Incentives- Meaning, types of incentives-Monetary and
Non-monetary incentives, Individual and Group Incentives; Incentives as a component of
CTC

25
Department of Studies and Research in Commerce, BCU
B.Com (BDA)

Skill Development Activities:

1. Choose any MNC and present your observations on training programs conducted for
employees.
2. Draw a chart showing different methods of Performance appraisal.
3. Draft a Pay structure based on the CTC of any Company.
4. List out the latest trends in Human Resource practices followed in companies.

Books for References:

1. Aswathappa, Human Resource Management- Text and Cases (9th Edition), McGraw Hill
Education (India) Private Ltd.
2. Edwin Flippo, Personnel Management, McGraw Hill
3. C. B. Mamoria, Personnel Management, HPH
4. K. Venkataramana, Human Resource Management, SHBP
5. Subba Rao, Personnel and Human Resources Management, HPH
6. Reddy & Appanaiah, Human Resource Management, HPH
7. S. Sadri & Others: Geometry of HR, HPH
8. Michael Porter, HRM and Human Relations, Juta & Co. Ltd.

26
Department of Studies and Research in Commerce, BCU
B.Com (BDA)
Name of the Program: BACHELOR OF COMMERCE (BDA)
Course Code: 2.3
Name of the Course: BUSINESS REGULATIONS

COURSE CREDITS NO. OF HOURS TOTAL NO. OF

PER WEEK TEACHING HOURS
4 CREDITS 4 HOURS 56 HOURS
Pedagogy: Classroom Lecture, Tutorials, Group discussion, Seminar, Case Studies, Field
Work etc.
Course Outcomes: On successful completion of the Course, the students will be able to:
a. Comprehend the laws relating to Contracts and its application in business activities.
b. Comprehend the rules for Sale of Goods and rights and duties of a buyer and a seller.
c. Understand the significance of Consumer Protection Act and its features
d. Understand the need for Environment Protection.
SYLLABUS: HOURS
Unit-1: Regulation of Contracts-1 14
Introduction – Definition of Contract, Essentials of Valid Contract;
Offer and acceptance- Offer and Acceptance and their various types, Intention to create legal
relationship, Communication of Offer and Acceptance, Revocation and mode of revocation of offer and
acceptance
Consideration- Meaning and nature of Consideration, Exceptions to the rule- No Consideration- No
Contract, Adequacy of consideration, Present and past consideration, Unlawful consideration and its
effects
Contractual capacity-Meaning of Capacity to Contract, Incapacity to contract- Minors, Persons of
Unsound Mind, Disqualified agreements, Effects of Minors Agreement.

Unit-2: Regulation of Contracts-2

14
Consent- Meaning of Consent and Free Consent; Meaning and Effects of Coercion, Undue Influence,
Fraud, Misrepresentation, Mistake in an agreement.
Performance of Contract- Rules regarding Performance of Contracts, Joint Promisors,
Impossibility of Performance, Quasi contracts & its performance
Discharge of a Contract- Meaning of Discharge and modes of Discharging a Contract –Novation,
Remission, Accord, Satisfaction and Breach-Anticipatory Breach and Actual breach
Remedies for Breach of Contract- Remedies under Indian Contract Act 1872-Damages, Types of
Damages.

Unit-3: Contracts of Sale of Goods 12

Concept of Goods, Sale of Goods v. Agreement to Sell , Contract of Sale of Goods, Performance of a
Contract of Sale of Goods, Meaning and Types of Conditions and Warranties, Meaning and Rights of an
Unpaid Seller

08
Unit-4: Regulation of Consumer Protection
Definitions of the terms – Consumer, Consumer Protection, Consumer Dispute, Defect, Deficiency,
Unfair Trade Practices, Rights of Consumer under the Act, Consumer Redressal- Meaning and Agencies
– District Forum, State Commission and National Commission.

27
Department of Studies and Research in Commerce, BCU
B.Com (BDA)
Unit-5: Regulation of Environmental Protection 08
Introduction - Objectives of the Act, Definitions of Important Terms – Environment, Environment
Pollutant, Environment Pollution, Hazardous Substance and Occupier, Types of Pollution, Powers of
Central Government to protect Environment in India.

Skill Development Activities:

1. Discuss the contents of the case of “Carlill vs Carbolic Smoke Ball Company” case
2. Discuss the contents of the case of “Mohori Bibee v/s Dharmodas Ghose”.
3. List out any five rights of a consumer.
4. List at least 5 items which can be categorized as ‘hazardous substance’ according to
Environment Protection Act.

Books for References:

1. M.C. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House, New Delhi.
2. N.D. Kapoor, Business Laws, Sultan Chand Publications
3. Avtar Singh, Business Law, Eastern Book Company, Lucknow.
4. SN Maheshwari and SK Maheshwari, Business Law, National Publishing House, New Delhi.
5. Aggarwal S K, Business Law, Galgotia Publishers Company, New Delhi
6. Bhushan Kumar Goyal and Jain Kinneri, Business Laws, International
Book House
7. P C Tulsian and Bharat Tulsian, Business Law, McGraw Hill Education
8. Sharma,J.P. and Sunaina Kanojia, Business Laws, Ane Books Pvt. Ltd., New Delhi
9. Chanda.P.R, Business Laws, Galgotia Publishing Company

28
Department of Studies and Research in Commerce, BCU
 B.Com (BDA)
Name of the Program: BACHELOR OF COMMERCE (BDA)
Course Code: 2.4
NAME OF THE COURSE: DATABASE MANAGEMENT SYSTEM & SQL

COURSE CREDITS NO. OF HOURS TOTAL NO. OF TEACHING HOURS

PER WEEK
4 CREDITS 4 HOURS 56 HOURS
Pedagogy: Classroom lectures, tutorials, lab work etc.,

Course Outcomes: On successful completion of the course, the students will be able
1. To Understand Database System Concept and Data Models Management Systems
2. To Understand Database design
3. To Understand the Concept of Operation and Management.
4. To Understand the application of SQL
SYLLABUS: HOURS
Unit. 1: INTRODUCTION TO DATABASE MANAGEMENT SYSTEMS 10
Meaning and Definition of Database, Objectives of Database, Features of Database, Database
System Concept and Architecture, Data models: HDBMS, NDBMS, RDBMS, OODBMS,
Desktop and Server-level Database, Recent Trends in Database.

Unit. 2: DATABASE DESIGN 14

Data Modeling Using the Entity Relationship Model: ER Model Concepts, Notation for ER
Diagram, Mapping Constraints, Keys, Concepts of Super Key, Candidate Key, Primary Key,
Generalization, Aggregation, Reduction of an ER Diagrams to Tables, Relationship of Higher
Degree. Relational data Model and Language: Relational Data Model Concepts, Integrity
Constraints, Entity Integrity, Referential Integrity, Keys Constraints, Domain Constraints,
Relational Algebra, Normalization: Functional dependencies, normal forms, first, second, third
normal forms, BCNF
Unit. 3: Operations Management 12
Client / Server and Databases – Data Warehousing – Query Processing – Concurrency
Management – Recovery – Security, Back-up and Recovery.
Distributed Databases: Structure of Distributed Database; Trade-offs in Distributing the Database,
Advantages of Data Distribution, Disadvantages of Data Distribution; Design of Distributed
Databases, Data Replication, Data Fragmentation
Unit. 4: SQL STRUCTURED QUERY LANGUAGE 10
Introduction on SQL: Characteristics of SQL, Advantage of SQL. SQl Data Type and Literals.
Types of SQL Commands. SQL Operators and Their Procedure. Tables, Views and Indexes.
Queries and Sub Queries. Aggregate Functions. Insert, Update and Delete Operations, Joins,
Unions, Intersection, Minus.
Unit. 5: PRACTICAL PROBLEMS AND LAB-WORK ON SQL 10
Practical Problems And Lab-Work On SQL

29
Department of Studies and Research in Commerce, BCU
 B.Com (BDA)

Skill Development Activities:

1. Draw an ER Diagram for Company Database
2. Explain SQL Joins in Detail
3. Explain Aggregate Functions in SQL with Examples.
4. Given BOOK (Bookid, Bookname, Authorid, Publisher) and AUTHOR (Authorid,
Authorname, Country,age)
 Create the above two tables with proper primary key and foreign key constraint.
 Insert 5 rows to the table.
 Show the foreign key violation.
 Delete the column age in Author table
 Retrieve bookname and publisher from Book table.

Books for References:

1. Gary W.Hansen and James V.Hansen, “Database Management and Design” Prentice Hall
2. C.S.V.Murthy – Data Base Management Systems-HPH
3. C.Laudon. management information-systems, 6 th edition, published in the year 2000. p.
6.
4. DR. Milind M. Oka. Management information systems. Everest Publishing House,p.3 5.
Gordon. B. Davis & M. H. Olson. Management Information Systems.. Conceptual
Foundations, structure and development. Second Edition. P. 6
5. Jacek Błażewicz, et al., “Handbook on parallel and distributed processing”, Springer
Science & Business Media, 2013.
6. O‘Brien James — A Management Information Systems, Tata Mc Graw Hill, New Delhi.

30
Department of Studies and Research in Commerce, BCU