B.Com./B.Com.(Hons.)3/4Yrs.

Semester III

MANAGEMENT ACCOUNTING (IB – 307N)

CourseType:-Major
CourseCredits–3

Course Objective – This course is designed to give an insight to the students about practical use of
concepts, techniques and practices of this subject which can help in financial decision making to the
managers. It further helps in planning and controlling of business operations.

CourseOutcomes–After completionofthecourse,studentwilldevelop;

 CO1- Basic understanding and applicability of concepts such as; Cost- Volume-
Profit analysis, Break-even- analysis and significance of management accounting
in decision-making.
 CO2- Basic understanding and applicability of Standard costing and Variance
analysis for cost control.
 CO3- Conceptualclarityregarding various types ofBudgets and abilityto prepare
budgets at basic level.

CourseContent-

Uni Name Contents Hours

t
No
1 Management Costcontrol,Costreduction,Costmanagement, Du-PontAnalysis, 3
Accountingand Decision Theory.
Decision
Making
2 Cost Volume Concept, assumptions anduses, Marginalcosting Vs Absorption 6
ProfitAnalysis costing and CVP/ Break even analysis, Margin of safety (MOS),
& Marginal Assumptions of Break Even Analysis, Numerical Problems.
costing
3 Standard ConceptofStandardCosting,LimitationandAdvantages, 4
Costing Application. Numerical Problems.

4 Variance ConceptofVarianceAnalysisanditsclassification,Material 5
Analysis variances, Labour variances andOverheadvariances, Numerical
problems.
5 Budgetary Budgeting and Budgetary Control, Meaning, Objectives, 5
Control Advantages,Limitations,Essentialsofsuccessfulbudgetary
control,classificationofbudgets,Fixed,FlexibleandZero- based
Budgeting, Numerical problems.
 6 Responsibility ConceptandapproachestoResponsibilityaccounting, 3
Accounting Different Responsibility Centres, and Significance.,
Responsibility report.
7 Miscellaneous ManagementAudit,ActivityBasedCosting,Applicationof 4
Topics Costing Concepts in the Service and Trading Sector

BooksandReading

Text Book: ManagementAccountingbyM.N.Arora,HimalayaPub.House,2009

Practical Costing byP. C. Tulsian

References: 1.Management AccountingbyI.M.Pandey

2. PrinciplesofManagement AccountingbyDr.S.N.Maheshwari

3. Management AccountingbyKhan&Jain
 B.Com./B.Com.(Hons.)3/4Yrs.Semester III

IncomeTax(IB-302N)

Course Type :- Major

CourseCredits–3Theory
Course Objective –

This courseaimsatintroducingthelearnertovarious provisions of IncomeTaxAct,1961 for determining types

of income, its assessment and levyof income tax for an individual assessee.

CourseOutcomes–After completionofthiscoursethelearner willbeableto-

 CO1-interprets;differentiatebetweenvarioussourcesofincomesforan individual.
 CO2-abletocomputethetotalincomeofanindividualandcalculatethetax liability.
 CO3- willbeabletofileITRforanindividual.

CourseContent-

Unit Name Contents Hours

No
1 Introduction Definition of Income, Casual Income, 4
AgriculturalIncome,Person,Assessee, Previous
year, Assessment year, Gross Total Income,
Total Income; Exempted Income; Heads of
Income, Residential Status & Tax Liability

2 Computation of Meaning & definition Different forms of Salary 7

IncomefromSalary Allowances, Perquisites Valuation ofallowances
& perquisites. Valuation of allowances &
perquisites. Provisions regarding Provident
Fund, Entertainment Allowances, Professional
Tax, computation of income from salary.

3 IncomefromHouse Introduction & Important provisions, Types of 5

Property House Property. DeterminationofGrossAnnual
Value,MunicipalTax&Deductionsu/s
24.Treatment of unrealized rent & Vacancy
period.Computationofincomefromhouse
property.
 4 Incomefrom Meaning, income chargeable under Income Tax 6
Business or (section 28) Income chargeable under Income
Profession Tax (section 28) Deductions in respect of
expenses & allowances. Disallowed expenses.
(Excluding special business) Depreciation,
computation of income from business and
profession.

5 Capital Gain and Meaning, Items included & types of Capital 4

IncomefromOther Gain/Loss. Computation of Capital Gain/Loss.
Sources Capital Gain Exempted from Tax.(U/s 54, to
54GB,. Computation of taxable capital gains.
Meaning & types of Incomes under other
sources. Allowable & Disallowable Deductions,
exempted incomes. Computation of Income
from other sources.

6 Set off & carry Set OffofLosses under- same head, other head. 2
forwardofLosses Carry forward & set off.

7 Deductionsand Deductions u/s 80Cto 80U.Assessment of 2

Assessment of Individuals & tax liability. Procedure for
Individuals AssessmentAdvancePaymentofTax.

BooksandReading

TextBook:IncomeTax: Law&AccountsbyDr.H.C.Mehrotra

ReferenceBook:StudentsGuidetoIncome Tax by Dr.V.K. Singhania

SuggestedReadings:MaterialissuedbyICSIFinancialDailies&PeriodicalslikeBusiness Standard,
The Economic Times & Financial Express, Economic and Political Weekly.

CO-POMapping

CO1 CO2 CO3

PO1-Valuesforlifeandcharacter building
PO2-Disciplinaryknowledge ✔ ✔ ✔
PO3-Communicationskills
PO4- Criticalthinking, ProblemSolving ✔ ✔ ✔
PO5-Researchrelated skills
PO6-ApplicationSkills ✔ ✔ ✔
PO7-Employability ✔ ✔ ✔
 B.Com./B.Com.(Hons.)3/4Yrs.Semester III

MacroEconomics(IB–303N)

CourseType:-Minor
CourseCredits–3Theory

Course Objective–

The course aim to provide elementary theoretical foundation of key issues & policies and also
discuss the functional relationships between economic variables. It helps understand the overall
structure of the economy in theoretical and contemporary perspective at higher level.
CourseOutcomes– After completionofthiscoursethelearner willbeableto-

 CO1-Describebasicconceptsofmacroeconomics
 CO2-Understandcurrentnationalandinternationalpolicies.
 CO3-conductResearchusingmacro-economic variables
 CO4-Develop concepts about various socio-economic issues which will bridge the gap
between theory and practice.

CourseContent-

Unit Name Contents Hours

No
1 Introduction Meaning,Importance,Types,andLimitationsof 2
MacroEconomics, Goals andPolicies of Macro
Economics.
MacroeconomicVariables:stockandflow
variables,exogenousandendogenousvariables,EX-
ANTE and EX-POST concepts.
2 National Income: 10
Measurementand
Determination National Income and its Aggregates, Real &
Nominal GDP, Methods used in calculation of
national income. Importance ofnational income
estimates. Difficulties in the measurement of
national income.

National Income Determination: National

income determination models under open and
closed economy, Aggregate demand andsupply.
 3 Theoryofmultiplier: 2
investmentmultiplier,governmentexpenditure,
tax,balancedbudget,limitations,leakagesand
importanceof multiplier.
4 Theories of Keynes’psychologicallawofconsumption, Savings 6
Consumption, function in Indian economy. Investment, its types,
Investment&Savings factors affecting investments, MEC and factors
function: affecting MEC. Accelerator principle.
5 MoneyandInflation Money: Meaning, importance,measuresof demand 4
and Deflation: and supply of money.
Inflation:Typesofinflation,Inflationarygap,causes and
consequences.
Deflation:Meaning,CausesandEffects.
6 Monetary,Fiscal Objectives and Instruments of Monetary and Fiscal 2
Policies Policies.
7 Business Cycles and Business Cycles: Concept, characteristics and 4
BalanceofPayments: phases of Business cycles.
Balance of Payments: Current and Capital account,
causes of disequilibrium and methods of correcting
in adverse of Balance of payments.

BooksandReading

1. TextBook:
MACROECONOMICS-THEORYANDPOLICYbyDr.H.L.AHUJA

2. ReferenceBook:
 MACROECONOMICS-THEORYANDPOLICYbyDr.VinitaAgrawal
 PRINCIPLESOFMACROECONOMICSbyN.GregoryMankiw
 MACROECONOMICS-THEORYANDPRACTICE byG.S. Gupta

3. SuggestedReadings:BusinessStandard,TheEconomicTimes&FinancialExpress,
Economic and Political Weekly, Bloomberg Economic News.

CO-POMapping

CO1 CO2 CO3

PO1-Valuesforlifeandcharacter building
PO2-Disciplinaryknowledge
PO3-Communicationskills ✔ ✔ ✔
PO4- Criticalthinking, ProblemSolving ✔ ✔ ✔
PO5-Researchrelated skills ✔ ✔ ✔
PO6-ApplicationSkills ✔ ✔ ✔
PO7-Employability ✔ ✔ ✔
 B.Com./B.Com.(Hons.)3/4Yrs.Semester III

Business Statistics IB – 308N

Course Type: Major

CourseCredits:3Theory

Course Objectives: Statistical methods are playing an important role in framing suitable polices in large
number of diversified fields covering natural, physical, and social sciences. The objective of this subjectis
to develop awareness of various statistical methods to the students.

CourseOutcomes–Aftercompletionofthecourse,studentswill:
CO1:Demonstrate a comprehensive understanding of fundamental statistical concepts and techniques
used in business decision-making.
CO2:Interpret and analyze statistical data to identify patterns, trends, and relationships, enabling them
to make informed decisions and draw meaningful conclusions.
CO3:Applicationofstatisticalmethodstosolvebusinessproblems.
CO4:Critically evaluate data sets, statistical models,and limitations,ensuring the accuracy and reliability
of statistical inferences in business contexts.

CourseContents–

Unit Title Contents Hr

No

1 Introduction Definitions,Characteristics,Role,Functions,objectives,Applicationsof 3
to Statistics: Statistics and Limitations of Statistics, Decision making process in
Statistical Business & Management, Data and Variable, Sample and Population,
Terms Descriptive and Inferential Statistics
&Concepts
2 Data Primary Data and Secondary Data, Data Gathering, Interview and
Collection, Questionnaire, Sample Selection, Types of Sampling Methods ,
Data Frequencydistribution,ConstructingaFrequencydistributionthrough
Presentation Sturge’s rule, cumulative Frequency distribution, Graphical and
and Diagrammatic presentation of different types of Statistical charts.
Tabulation

3 Measure of central location/Tendency), Mean, Characteristics of Mean,

GM,HM,Mode,Medianandconceptofquartile,octile,decile,percentile.
Measuresof
Central
Tendencies
 4 Measures of MeasureofDispersion(ungroupedandgroupeddata),Co-efficientof
Dispersion variation, Skewness, Moments, and Kurtosis. Mean and Standard
Deviation, Standard error of Mean

5 Some basic concepts and laws of probability, Rules of probability

(addition and multiplication),BayesTheorem,Typesofprobability
Probability distributions, Variance, Binomial Distribution, Normal Distribution,
Theory PoissonDistribution.
&Probabilit
y
Distribution
6 Correlation Meaning and concept, Different Types of Correlation (Karl Pearson, 3
Analysis Spearman,concurrentdeviationmethods),coefficientofdetermination,
Bi-variate frequency method
7 Regression Meaningandconcept,Thelinearregressioncoefficientsandregression 8
Analysis equations and its application in Business forecasting, Time series
equationbymethodofleast squares.

REFERENCEBOOKS:
1. BusinessStatisticsbyJ.K.Sharma
2. BusinessStatisticsbyS.CGUPTA/ S.P GUPTA
3. BusinessStatisticsbyG.CBERRY

CO-POMapping

CO1 CO2 CO3 CO4 CO5

PO1-Valuesforlifeandcharacterbuilding

PO2-Disciplinaryknowledge √ √ √ √ √

PO3-Communicationskills

PO4-Criticalthinking,ProblemSolving √ √ √ √

PO5-Researchrelatedskills √ √ √ √

PO6-ApplicationSkills √ √ √ √

PO7-Employability √ √ √ √ √
 B.Com./B.Com.(Hons.)3/4Yrs.Semester III

RDBMS(IB–306N)
CourseType:-Major
CourseCredits–3Theory

Course Objective–

The objective of the course is to provide students the basic knowledge of Relational Database
Management System, concept, and application of Database in organization and processing
complex business information.

CourseOutcomes–After completionofthiscoursethelearner willbeableto-

 CO1-Understandthebasicconceptsofrelationaldatabasemodels.
 CO2-Demonstratesignificantexperiencewithrelationaldatabasemanagement
system using SQL.
 CO3-createdatabaseandperformvariousoperationsusingrelationalcalculusand
algebra.

CourseContent-

Unit Name Contents Hours

No
1 Database Definition of data & Information. Database concepts, 4
Environments Database Management System, Need of database
management,Areasofdatabasemanagement,
AdvantagesofDBMS.
2 LogicalData TypesofDBMS–Hierarchical,LogicalData 4
Models ModelsRelationalandNetworkModes&Whichone is
popular, why.
3 DatabaseDesign Preliminarydesignphasedetaileddesignphase, 5
Normalization Theory, (1 to 4 NF)

4 Entity Entity Relationship Model (ER Model): Basic 6

Relationship concepts, DesignIssues, Mapping constraints, keysE-
Model R Diagram, weak entity set extended E-R features,
Designofand E-RdatabaseschemareductionofanE- R
schema to Tables
5 Relational concept of RDBMS,Components of 6
Database RDBMS,IntroductiontoSQL,DataDefinition
Management Language,DatamanipulationLanguage,Query
Systems Language,DataControlLanguage,CartesianProducts
 and Joins, Use of union,intersection,minus, SQL
operatorsandfunctions,SQLselect statementandtypes of
queries,In,Exists,Group By, Having and Likeclauses in
SQL, Views, Sequence and synoniums, Creating
Reports using sql.

6 Databasecreation CreatingTables,insertrecords,keyconstraint, creating 3

views and indexing,update,sub-
queries,commit,rollbackandsavepoint.
7 Advance Data Mining and Data Warehousing Design 2
Database Architecture, Basic Principles,OLAP, OLTP Vs
Concept OLAP.

BooksandReading Text

Book:
 DatabaseconceptsbyKorth,Sundarhanand Silberschatz.
 SQL/PL/SQLbyIvan Bayross.
ReferenceBook:
 FundamentalsofDatabaseSystemsbyRamezElmasriand S.B.Navathe
 PrinciplesofDBMSbyJefferyD.Ullman.
 AnIntroductiontoDatabaseSystemsbyC.J.Date

CO-POMapping

CO1 CO2 CO3

PO1-Valuesforlifeandcharacter building
PO2-Disciplinaryknowledge ✔ ✔ ✔
PO3-Communicationskills
PO4- Criticalthinking,ProblemSolving ✔ ✔ ✔
PO5-Researchrelated skills
PO6-ApplicationSkills ✔ ✔ ✔
PO7-Employability ✔ ✔ ✔
 B.Com./B.Com.(Hons.)3/4Yrs.SemesterIII

Marketing Management (IB – 305NE)

CourseType:GenericElective
Course Credits: 4 Theory
Course Objective: This course will equip the students withthe concept and methods of
marketing thereby helping them to learn and enhance Critical thinking ability as well as
develop reflective thinking in order to understand need of customers and make them
satisfied by adopting different techniques.

Course Outcome:
CO1:Interpret complexmarketing issuesandproblemsusingrelevant theories,concepts and
methods with regard to ethical conduct. Understand the importance and concept of core
marketing orientation, understanding customers and market place and develop
marketing skills.
CO2:Organise information and data to reveal patterns and themes, and manage teams
and evidence gathering and problem- solving processes.

CO3: Illustrate marketing skills for designing innovative marketing strategies for
business firms. Utilise information of a firm's external and internal marketing
environment to identify and prioritise appropriate marketing strategies.

Course Contents:
Unit Name Contents Hours
No

1 MarketingConcepts Concept, Nature, scope, importance of marketing, 5

Marketing concepts and Philosophies, Customer Valueand
Satisfaction, Customers Delight, Value chain, BCG
Matrix, Scanning the Marketing Environment-Macro and
Micro components and their impact on marketingdecision,
Marketing Mix elements, Difference between marketing
and Selling, Introduction to Digital Marketing, Multi-level
marketing, Ruralmarketing, Green marketing, Global
Marketing, CRM & Event marketing.

2 MarketSegmentation, Market segmentations, levels of market segmentations, 6

Targeting,Positioning, patterns, procedures, requirement for effective
and Consumer segmentation, evaluating the market segments, selecting
Behavior the market segments, tool for competitive differentiation,
developingapositioningstrategy,MeaningofConsumer
Behavior,Factorsaffectingbuyingbehavior,Processof
 consumerbuyingbehavior
3 ProductDecision Concept of Product, Classification, Product Mix and 6
Product Line decisions, Product Diffusion process,Product
life cycle stages and strategies, New Product Development
process, Introduction and factors contributing the growth
of packaging, introduction of labeling

4 PricingDecision ConceptofPricing,Pricingobjectives,factorsaffecting 6
pricedetermination,pricingmethodsandstrategies
5 DistributionDecisions Importance and Functions of Distribution Channel, 6
Considerations in Distribution Channel Decisions,Channel
Dynamics- VMS,HMS, Distribution Channel Members
including Wholesaling, Retailing
6 PromotionDecisions Marketing communication Process, Effective 6
communication,Promotion-Mixelements
7 Marketing Strategies Analyzingcompetitors,Identifyingcompetitivestrategies, 5
forLeaders,followers, Devising the market strategies for Market leaders, market
Challengers and challengers, Market followers and Nichers
Nichers

TotalHrs 40

TextBook:
 PhilipKotler“PrinciplesofMarketingManagement”,NewDelhi:
Prentice Hall of India, Millennium Edn. 1999.
Suggested Readings:
 WillamJ.Stanton,MichaelJ.EtzelandBruce J. Welker,
“FundamentalsofMarketingManagement”,NewYork:McGraw
Hill,10thEdn.,1995.
 CzinkotaandKotabe,MarketingManagement,CengageLearning,
India, Latest Edition
PO–COMapping:
CO1 CO2 CO3
PO1-Valuesforlifeandcharacter building
PO2-Disciplinaryknowledge ✔
PO3-Communicationskills ✔
PO4- Criticalthinking, ProblemSolving ✔ ✔
PO5-Researchrelated skills ✔ ✔
PO6-ApplicationSkills ✔ ✔
PO7-Employability ✔
 B.Com. (Hons.) Semester III
Human Values and Professional Ethics (IB – 307NE)

Course Type :- Core Compulsory

Course Credits – 4 Theory
Course Objective – The course aims to provide the necessary theoretical and conceptual foundation of ethics and
ethical behavior in organizations. It aims at promoting the understanding of Indian values and value system and its
universal applicability in business decision making using sustainable business practices. It also aims at exposing students
to selected sources of Indian values for understanding human behavior.

Course Outcomes – After completion of this course, learners will be able to

 CO1- Describe and appreciate basic human values
 CO2 -Design Code of Ethics for an organization
 CO3–Summarize the values laid in major Indian scriptures and apply it for business decision
making
 Co4- Describe the concepts and frameworks of application of Ethics in Organization.

Course Content -
Unit Name Contents Hours
No
1 Introduction to Business Concept and Nature of Ethics- Business Ethics
Ethics Role and purpose of Ethics for business
Ethical theories: Normative and descriptive ethical theories
Approaches and Practices of Business Ethics;
Codes of Ethics; Ethical Behaviour of Manager.
2 Moral Issues in Business Implications of moral issues in different functional areas of
business
Whistle blowing; Marketing truth and advertising:
Corruption - Trade secrets, Corporate disclosure, Insider
trading; Equal employment opportunity, Affirmative action,
Preferential hiring; Consumerism; Environmental protection
3 Human Values and Values v/s Skills, Value System
Business Values and Purity of Mind
Indian Values and Wisdom relevant to modern management
Work Ethics & Ethics in Work
Life Goals or Purusharthas, Professionalism and KarmaYoga
Management of the Self and Workplace Spirituality.
Value Crisis in Management;
4 Sources of Indian Ethos Representative Sources of Indian Ethos in Management-
and Management Upanishads,Ramayana, Mahabharata, Bhagwat Geeta
Arthashastra, Guru Granth Sahib, Bible, Quran
Teachings of Buddha and Mahaveer, Kabir, Rahim, Swami
Vivekananda,
Local folk songs, idioms and folk tales
5 Corporate Social Concept of CSR, Corporate Philanthropy,
Responsibility CSR and Business Ethics,
CSR provisions under the Companies Act 2013;
CSR and Indian Ethos for Management-Fivefold debts
(Pancha Rina)
6 Corporate Governance Evolution, Principles, Main Drivers, Theories and Models,
 Global Practices on Corporate Governance in the World
and their impact on corporate world
7 Sustainable Business Concept of Sustainability
Sustainability: A Goal for Business Ethics;
Relationship of CSR with Corporate Sustainability;
Sustainability Reporting Frameworks

Books and Reading

- Business Ethics, CSV Murthy, Himalaya Publishing
- Business Ethics: An Indian Perspective, A.C Fernando Pearson
- Ethics in Management-Vedantic Approach, S.K. Chakraborty, New Delhi, Oxford India Ltd.,

CO-PO Mapping
CO1 CO2 CO3 CO4
PO1-Values for life and character building ✔ ✔ ✔ ✔
PO2- Disciplinary knowledge
PO3- Communication skills ✔ ✔ ✔ ✔
PO4- Critical thinking, Problem Solving ✔ ✔ ✔ ✔
PO5- Research related skills
PO6- Application Skills
PO7- Employability ✔ ✔ ✔ ✔