School: Commerce & Management Studies Programme: BCOM Year : First Year Semester - I Course: English I Course Code: XEG101B Theory: 2Hrs/Week Max. University Theory Examination:25 Max. Time for Theory Exam.:1½ Hrs Internal Continuous Assessment:- 25

Objectives

On completion of this course, student should be able to: 1 Use acceptable English in academic writing 2 Use English language in a more meaningful way with an enriched word power 3 Communicate in a professional way using various communication strategies 4 Read and comprehend the major points discussed in various types of written texts 5 Make notes, write precise, letter and résumé

Unit

Number Details Hours

1

Listening Skills (Only for Internal Assessment) Classroom listening (Teachers’ reading of short stories, essays or reports) Vocabulary Word and Sense, Affixation (Prefix and Suffix)

6

2 Reading Skills

The Eyes Have It – Ruskin Bond 6

3 Reading and Responding

Where the Mind is Without Fear – Rabindranath Tagore The Road Not Taken- Robert Frost

6

4

Grammar (LSRW Skills) Parts of Speech Speaking Skills i)Greetings, ii)Introducing Yourself and Others iii)Asking for Information

6

5 Writing Skills

I. Group Discussion II. Interview Skills III. Paragraph Writing IV. Letter Formal 6

Total 30

Resources Recommended Books

1.Wren and Martin: High School English Grammar and Composition 2.G. Radhakrishna, Pillai, K. Rajeevan. Spoken English for You. CIEFL. Emerald Publication. 3.K. S. Smita, Annie Pothen. English Conversational Practice. Sterling Publication Pvt. Ltd. 4.Dr. Saraswati. Success with Spoken English for Undergraduate 5. Tickoo and Subramaniam: A Functional Grammar with Usage and Composition 6.Ruskin Bond, Eyes Have It 7.Robert Frost, The Road Not Taken 8. Rabindranath Tagore, Where the Mind is Without Fear

Reference Books

1. Murphy, Raymond: Essential English Grammar, Cambridge University Press 2.Bygate, M. Speaking. Oxford: Oxford University Press. 3. Maison, Margaret M.: Examine Your English 4. Fitikides, T.J.: Common Mistakes in English 5.McCarthy. Michael: English Vocabulary In Use and Felicity O. Dell

School of Commerce& Management Studies Programme: B.Com Course Code:XBB103 First Year-Semester - I

Course: FinancialAccounting

L T P C

4 1 -- 5 Max. University Theory Examination:50 Marks

Max. Time for Theory Exam : 3 Hrs. Continuous Internal Assessment:50 Marks

Objectives :

1 To acquaint the students with the concepts of the financial accounting

2 The primary objective of the course is to familiarize the students with the basic accounting principles and techniques of preparing and presenting the accounts for the end users.

3 To understand the difference between Capital & Revenue Expenditure.

4 To understand the depreciation and its implication on financial position of the business.

5 To understand the meaning and types of shares and its accounting entries.

6 To get the practical aspect of Accounting by getting familiarize with the Tally Accounting software.

Course Outcomes Domain

Level

CO1 Students will get acquainted with the fundamentals of Accounting. Cognitive Understand,

Remembering &

Apply

CO2 Students will understand the difference between capital and Revenue expenditure.

Cognitive,

Psychomotor Understand, Apply

CO3 Students will able to pass accounting entries of depreciation.

Cognitive,

Psychomotor &

Affective

Understand,

Remembering &

Apply

CO4 Students will know the meaning of shares, its types and its accounting entries.

Cognitive,

Psychomotor Understand, Apply

CO5 Students will possess the skills of maintaining the books of accounts in Tally software.

Cognitive,

Psychomotor Understand, Apply,

Unit Number

Details Hours

1

Meaning and Scope of Accounting: Need for Accounting, Development of Accounting, Definition and Functions of Accounting, Limitation of Accounting, Book Keeping and Accounting, Is Accounting Science or Art?, End User of Accounting Information, Accounting and other Disciplines, Role of Accountant, Branches of Accounting, Difference between Management Accounting and Financial Accounting, Objectives of Accounting, Accounting Equation. Accounting Principles and Standards: Meaning of Accounting Principles, Accounting Concepts, Accounting Conventions, Systems of Book Keeping, Systems of Accounting, Introduction to Accounting Standards Issued by ICAI. Journalising Transactions: Journal, Rules of Debit and Credit, Compound Journal Entry, Opening Entry Sub Division of Journal: Cash Journal, Petty Cash Book, Purchase Journal, Sales Journal, Sales Return Journal, Voucher System. Ledger Posting and Trial Balance: Ledger, Posting, Relationship between Journal and Ledger, Rules Regarding Posting, Trial Balance, Final Accounts of Sole Proprietorship and Firms.

12

Capital and Revenue: Classification of Income, Classification of Expenditure, , Difference 12

2 between Capital Expenditure,& Revenue Expenditure Accounting Concept of Income: Concept of Income, Accounting Concept’s and Income Measurement, Accountants and Economist’s Concept of Capital and Income. Revenue Recognition in accounting

3

Depreciation Provisions and Reserves:. Concept of Deprecation, Causes of Depreciation, Basic Features of Depreciation, Meaning of Depreciation Accounting, Objectives of Providing Depreciation, Fixation of Depreciation Amount, Method of Recording Depreciation, Methods of Providing Depreciation, IMPAIRMENT OF ASSETS:- Accounting standard on Impairment of Assets, Its implications on the Financial statements

12

4

Shares and Share Capital: Shares, Share Capital, Accounting Entries, Undersubscription, Oversubscription, Calls in Advance, Calls in Arrears, Issue of Share at Premium, Issue of Share at Discount, Forfeiture of Shares, Surrender of Shares, Issue of Two Classes of Shares, Right Shares, Re-issue of shares.. Joint Stock Company: Introduction, Meaning and Definition of a Company, Essential Characteristics of a Company, Kinds of Companies, Private and Public Limited Companies, Formation of Company. Format of financial statements of the companies as per Schedule VI of companies act,2013.

12

5

Tally software, Assignment on reading and analyzing annual accounts of private or limited company

12

Total 60

Resources Recommended Books

1. Maheshwari, S.N. and S. K. Maheshwari; An Introduction to Accountancy, Eighth Edition, Vikas Publishing House, 2003. 2. Microsoft Office-2000 Complete- BPB Publication.Gupta, R.L. and V.K. Gupta; Financial Accounting: Fundamentasl, Sultan Chand Publishers, 2003. 3. Monga,J.R.,An Introduction to Financial Accounting,FirstEdition,MayoorPaperbooks,2005.

Reference books 1. Monga, J.R. and Girish Ahuja; Financial Accounting, Eighteenth Edition, Mayoor Paper Backs, 2003. 2. Maheshwari, S.N. and S.K. Maheshwari; Advanced Accountancy, Eighth Edition, Vol. I & II, Vikas Publishing House, 2003.

Document Ref.

Rev.

No./

Date

Issue

No./

Date

Prepared

by

Approved

by

SUN/SOCMS/COM_______/_______/20____

School of Commerce& Management Studies Programme: B.Com Course Code:XCM104 First Year-Semester - I

Course: Micro Economics

L T P C

4 1 -- 5 Max. University Theory Examination:50 Marks

Max. Time for Theory Exam : 3 Hrs. Continuous Internal Assessment:50 Marks

Objectives :

1 The objective of this subject is to acquaint the students with the concepts of economics

2 The objective of this subject is to give understanding of the basic concepts and issues in business economics and their application in business decisions.

3 To understand the behavior of the consumer and Analyzing the demand.

4 To understand the theory of demand, demand forecasting and elasticity of demand.

5 To understand the theory of Production.

6 To Analyze the cost and the price output decisions under different market conditions.

Course Outcomes Domain

Level

CO1 Students will get familiar with the concept of business economics and their use in making business decisions

Cognitive Understand,

Remembering & Apply

CO2 Students will understand the importance of analyzing the consumer behavior which in turn impacts demand.

Cognitive,

Psychomotor Understand, Apply

CO3

Students will thoroughly understand the demand forecasting and elasticity of demand and how businessman uses this information for Growing his business.

Cognitive,

Psychomotor &

Affective

Understand,

Remembering & Apply

CO4 Students will understand the correlation between the Inputs, output and cost.

Cognitive,

Psychomotor Understand, Apply

CO5 Students will understand how analyzing the cost and pricing decision can lead the business strategically.

Cognitive,

Psychomotor Understand, Apply,

Unit Number

Details Hours

1

Introduction to Business Economics and Fundamental concepts: Nature, Scope, Definitions of Business Economics, Difference Between BusinessEconomic and Economics, Contribution and Application of Business Economics toBusiness. Micro Vs. Macro Economics. Opportunity Costs, Time Value of Money, Marginalism, Incrementalism, Market forces and Equilibrium, Risk, Return and Profits. Principles of economics

12

2

Consumer Behavior and Demand Analysis: Cardinal Utility Approach: Diminishing Marginal Utility, Law of Equi-Marginal Utility. Ordinal Utility Approach: Indifference Curves, Marginal Rate of Substitution, BudgetLine and Consumer Equilibrium.

12

3

Theory of Demand, Law of Demand, Movement along Vs. Shift in Demand Curve, Concept of Measurement of Elasticity of Demand, Factors Affecting Elasticity of Demand, Income Elasticity of Demand, Cross Elasticity of Demand, Advertising Elasticity of Demand and Expectation Elasticity of Demand. Demand Forecasting: Need, Objectives and Methods (Brief)

12

4

Theory of Production: Meaning and Concept of Production, Factors of Production and production function. Fixed and Variable Factors. Law of Variable Proportion (Short Run Production Analysis), Law of Returns to a Scale (Long Run Production Analysis) through the use of ISOQUANTS.

12

5

Cost Analysis & Price Output Decisions :Concept of Cost, Cost Function, Short Run Cost, Long Run Cost, Economies and Diseconomies of Scale. Explicit Cost and Implicit Cost, Private and

12

Social Cost. Pricing Under Perfect Competition, Pricing Under Monopoly, Control of Monopoly, Price Discrimination, Pricing Under Monopolistic Competition, Pricing Under Oligopoly. fixed cost, variable cost, marginal cost , Keynesian economics

Total 60

Resources Recommended Books

1. Dwivedi, D.N.; Managerial Economics, Vikas Publishing House, 2003. 2. Chaturvedi, D.D. and S. L. Gupta; Business Economics, Brijwasi Publishers,2003. 3. Mehta, P. L.; Managerial Economics, Sultan Chand & Sons., 2003

Reference books 1. Koutsoyiannis, A.; Modern Micro Economics, Macmillan Press Ltd., 2003. 2. Salvator,Dominick,ManagerialEconomics,McGraw-Hill Book Company

Document Ref. Rev. No./

Date

Issue No./

Date

Prepared

by

Approved

by

SUN/SOCMS/COM_______/_______/20____

School of Commerce& Management Studies Programme: B.Com Course Code:XCM105 First Year-Semester - I

Course: Organizational behavior

L T P C

4 -- -- 4 Max. University Theory Examination:50 Marks

Max. Time for Theory Exam : 3 Hrs. Continuous Internal Assessment:50 Marks

Objectives :

1 The Objective of this paper is to familiarize the students with social system in the organization.

2 Application of behavioral skills and concepts in the functioning of organization.

3 To understand the different groups in the organization and their behavior patterns.

4 To understand the importance of change in the organization to adapt the changing business environment.

5 To understand the organizational Process and organization culture.

Course Outcomes Domain

Level

CO1 Students will get familiarize with social system in the organization. Cognitive Understand,

Remembering &

Apply

CO2 They will learn the Application of behavioral skills and concepts in the functioning of organization

Cognitive,

Psychomotor Understand, Apply

CO3 They will understand the different groups in the organization and their behavior patterns.

Cognitive,

Psychomotor &

Affective

Understand,

Remembering &

Apply

CO4 They will understand the importance of change in the organization to adapt the changing business environment.

Cognitive,

Psychomotor Understand, Apply

CO5 They will understand the organizational Process and organization

culture and its impact on strategy implementation. Cognitive,

Psychomotor Understand, Apply,

Unit Number

Details Hours

1

Organizational Behavior and Effectiveness Introduction:Introduction to OB, Importance of Interpersonal Skills, and Management functions. Individual Behavior – Personality & perception: Introduction, Big Five Personality Model, Learning, Attitude & Beliefs: Concept of Attitude, Major Job attitude, Introduction to Beliefs, Importance of belief, Beliefs and ethical behavior,Emotions and Moods: Introduction, emotional intelligence, OB applications of emotions and moods Employee engagement survey: Welfare, compensation, ethics, safety,Work culture, motivation, leadership, growth prospectsKolb’s learning model, Dimension of personality- physical, intellectual, social and spiritual Myer’s test/ effect on work behavior.

12

2

Group Behavior – Meaning, Types of Groups, Group Process, Group decision making, influence of group decision making, ethics in group decision making, difference between individual and group decision making,Group Dynamics Factors influencing perception, conflict resolution / collaboration and confrontation, emergence of leader,Cross functional team’s workshop, training and development. Technical and behavioral training, road map- at entry level, promotion, yearly performance, grade changes.

12

Organizational Change: Organizational Change – Concept & Need, Change Process, Reasons 12

3 for Resistance to Change, Measures to Overcome Resistance to Change Promotion policy/ grade changes, Streamed policy, Fast trade, Leadership applied to organizational change.

4

Organizational Processes: Organizational Power: bases of power,key to power, power tactics, Organizational Politics: reality of politics, causes and consequences of political behavior, Empowerment, Conflict and Negotiation, Motivation, Leadership: Early theories of motivation, contemporary theories of motivation, Trait theories of leadership Global implications.Safety and welfare, Implementation of welfare activities.

12

5

Organizational culture: Introduction, culture’s function, creating positive organizational culture and sustaining culture, spirituality and organizational cultureFundamentals of culture and its importance in goal and mission, case studies

12

Total 60

Resources Recommended Books

1. Stephen P. Robbins, Timothy A.Judge, SeemaSanghi, Organizational Behaviour, Pearson Prentice Hall, New Delhi,

2. De Nitish. Alternative Designs of Human Organizations. London Sinha, 3. Mainiero, L A &Tromley C.L. Developing Managerial Skills in OB. New Delhi, Prentice Hall of

India, 1985.

Reference books 1. Kolb, D. etc. Organizational Behaviour: An Experiential Approach. 5th ed. Englewood Cliffs, New Jersey, Prentice Hall Inc., 1991.

2. Abad, Ahmad. Etc. Developing Effective Organization. New Delhi, Sri Ram Centre for Industrial Relations, 1980.

Document Ref.

Rev.

No./

Date

Issue

No./

Date

Prepared

by

Approved

by

SUN/SOCMS/COM_______/_______/20____

School of Commerce& Management Studies Programme: B.Com

Course Code: XCM111 First Year-Semester - I

Course: Professional Skills

L T P C

-- -- 4 2

Max. University Practical Examination: 25 Marks

Max. Time for Theory Exam : 3 Hrs. Continuous Internal Assessment: 25Marks ���������� 1 Enable students to build a repertoire of functional vocabulary and to move from the lexical level to

the syntactic level. 2 Train students to summon words, phrases relevant to the immediate communication tasks.

3 Enable students to comprehend the concept of communication.

4 Teach students the four basic communication skills- Listening, Speaking, Reading and Writing.

5 To enable the students to use English with fluency and accuracy in everyday situations �� �� �������� ������ �����

��

Students will able to build a repertoire of functional

vocabulary and to move from the lexical level to the

syntactic level.

Cognitive

Understand,

Remembering &

Apply ��

Students will be to summon words, phrases relevant to the

immediate communication tasks.

Cognitive,

Psychomotor

Understand,

Apply ��

Students will be able to comprehend the concept of

communication.

Cognitive,

Psychomotor &

Affective

Understand,

Remembering &

Apply ��

Students will learn the four basic communication skills-

Listening, Speaking, Reading and Writing.

Cognitive,

Psychomotor

Understand,

Apply ��

Students will be able to use English with fluency and

accuracy in everyday situations Cognitive,

Psychomotor

Understand,

Apply, ��������� ������� ��� �� Practical grammar basic fundamental of grammar and usage, how to improve

command over spoken and written English with stress o Noun, Verb Tense and

Adjective. Sentence errors, Punctuation, Vocabulary building to encourage the

individual to communicate effective and diplomatically, common errors in business

writing

��� Introduction to Business Communication: Basic forms of communication, Process of

communication, Principles of effective Business Communication, 7 Cs.

Media of Communication: Types of communication: Barriers of communication

(Practical exercise in communication)

�� � �������� ����� � ����� ���� !�������� ��� "����# ��$��� �% ����� � �����#&$'�� �%

letter writing: Persuasive letters, Request letters, Sales letters, Complaints

and Adjustments.

�� � ��'� ������� ������������

Meaning, Need and types: Interview letters,

Promotion Letters, resignation letters, newsletters, Circulars, Agenda, Notice, Office

memorandums, Office orders, and Press release.

�� � (��� �� �� ��� �������� � ����� ) ������� * ���� +����� !�����������, -�������

errors-Punctuation, Vocabulary building. Business Etiquettes

Business manners. Body language gestures, Etiquette of the written word, Etiquette of

the telephone, Handling business meetings. Role play on selected topics with case

analysis and real life experiences.

��&���� ./

����� ������������������� �# Wren &Mertin; English grammar and composition, 2003. �# Sinha, K. K.; Business Communication, Galgotia Publishers, 2003. �# Robinson, David; Business Etiquette, Kogan Page. �# Rogets Thesaurus. �# Hand Book of Practical Comunication Skills-Chrissie Wrought,published by Jaico

Publishing House. .# Ray, Reuben; Communication today – Understanding Creative Skills, Himalaya

Publishing House, 2001.