ST JOSEPH’S UNIVERSITY

#36, Lalbagh Main Road, Bangalore 560027

A Public-Private-Partnership University under RUSA 2.0 of
MHRD (Government of India)
Established by the Karnataka Govt. Act No. 24 of 2021

DEPARTMENT OF COMMERCE
Bachelor of Commerce [B.Com]
Curriculum
Adhering to Karnataka State Education Policy [KSEP]

www.sju.edu.in
 Department of Commerce | B.Com Curriculum

# CONTENTS PAGE NO.

1 About the University 02

2 About School of Business 03

3 Programme Profile 03

4 B.Com curriculum under KSEP framework 04

5 Glossary 05

6 Program pedagogy 07

7 Program assessment 07

8 Course Matrix 08

9 First Semester Courses 10

10 Second Semester Course 17

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 Department of Commerce | B.Com Curriculum

1 ABOUT THE UNIVERSITY

St Joseph’s University is a Jesuit university at the heart of Bengaluru, the Silicon city of India. Established in
1882 by Paris Foreign Mission Fathers, the management of the University was handed over to the Jesuit
order (Society of Jesus) in 1937. The University was first affiliated with the University of Madras and later
with the Mysore and Bangalore universities. In 1986, St Joseph’s University became the first affiliated
University in Karnataka to offer postgraduate courses. In 1988, it became the first University in Karnataka to
get a Research Centre, and in 2005, it was one of five University’s in Karnataka that was awarded academic
autonomy. In February 2021, St Joseph's University bill was presented in the Karnataka Legislative Assembly
and was subsequently passed by the Legislative Assembly and Karnataka Legislative Councill. The University
received its University status on 2 July 2022 and was inaugurated as India’s first Public-Private-Partnership
University by the Honourable President of India, Smt. Droupadi Murmu on 27 September 2022.

As a university, we are dedicated to excellence in education. Over the years, our students have been ranked
among the finest in the country, as attested by our illustrious alumni. With an accomplished faculty both in
teaching and research, the university is home to leading centres of excellence on campus. Here we try to
create leaders for a better world, leaders deeply rooted in our philosophy “Fide et Labore” (a Latin phrase
that means "Faith and Toil"), who commit themselves to excel in the fields they choose. We make every
effort to be relevant, innovative, and creative. St Joseph’s continues to be a place of deep care for each
person, especially those who feel most vulnerable.

VISION

St Joseph’s is a Jesuit institution. Jesuit education is inspired and motivated by the person and message of
Jesus Christ. St Joseph’s educates women and men to be learners for life.

MISSION

1. Academic Excellence: Studying subjects is a major task. All the necessary facilities are made available
for students like reading room, good library and computer lab with internet facility to assist them in
the same.

2. Character Formation: Character development is an essential aspect of education. A person is what

his/her values are. Your character includes your behavior, your values and attitudes to life and to
others and the way you face life. Building up character, a sense of hard work, perseverance, honesty,
integrity, sensitivity to others and universal love that embrace all people, cutting across barriers of
language, religion and caste.

3. Social Concern: The Management has made a policy of admitting, as far as possible, students from
the socio-economically marginalized groups. It is the vision of the University to train students who
are socially conscious and ready to stake their lives for the oppressed and the exploited. Our task as
educators is to create in the student a deeper understanding of oneself and to change the world by
creating plentiful opportunities for personal and social growth and total development. For the
members of the Society of Jesus, education is not a commercial activity. It is a mission.
Our mission is to build up a group of young men and women who would be agents of change in society and
work towards a secular world of fraternity, equality, and justice.

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 Department of Commerce | B.Com Curriculum

2 SCHOOL OF BUSINESS
The School of Business at St. Joseph's University provides an enabling environment to help its students stand
out both academically and in shaping them to an overall balanced personality both in terms of the
University’s vision and today’s competitive environment. Since its commencement, the Department has
continuously evolved offering diverse programs in the field of business studies. The Department aims at a
holistic and integral formation of its students, fostering in them a spirit of academic excellence, character
formation and social concern, shaping them to become “men and women” for others. The department
strives to equip in its students’ skills required to face the challenges of a dynamic business world.

 Vision: To impart value-based quality education to serve the ever-changing global needs in the field
of commerce by preparing men and women who will be agents of change.
 Mission: School of Business strives to provide quality Commerce education by adopting effective
teaching-learning processes along with developing the required values, skills and attitudes to create
business leaders with a passion for the world of business who will understand the economic, social,
and global context of business.

3 PROGRAM PROFILE
The Programme is designed to provide a comprehensive understanding of Commerce education and to train
the students in communication skills effectively and inculcate entrepreneurship skills and decision-making
capabilities. The Programme also includes practical exposure in the form of case studies, projects,
presentations, industrial visits and interaction with experts from the industry. It facilitates students to
acquire adequate knowledge in the field of financial accounting, Taxation, Finance, banking, Cost Accounting,
Corporate administration, Marketing, Business laws, international business, Event management,
Quantitative methods, Research, Marketing, Entrepreneurial Development and Operations management.
The Programme also offers open electives based on KSEP framework in first four Semesters which is inter-
disciplinary or multi-disciplinary in nature.

 Duration: 3 years (6 semesters). A student successfully completing Three (03) years of the program
will be awarded a Bachelor’s Degree in Commerce.
 Eligibility for admission: Candidates who have completed Secondary Stage – Senior High school (10 +
2) of Karnataka State or its equivalent are eligible for admission into this course as notified by the
University from time to time. Further, a candidate applying for the program must meet the prescribed
performance level in admission interview and admission entrance (if applicable).

Program EDUCATIONAL OBJECTIVE [PEOs]

1 The three year B.Com program aims at developing a student’s intellectual ability, executive
personality, and wide spectrum of managerial skills along with competency building qualities in
specific areas of business studies.
2 To make sustained efforts for the holistic development of the students and thereby empower them
to ably faced the challenges posed by changing business environment
3 The program also seeks to prepare students to be job-ready or drive entrepreneurship initiatives
or higher education in business at home and abroad.

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 Department of Commerce | B.Com Curriculum

4 To inculcate a spirit of Ethics and Social Commitment in the personal and professional life of
management graduates so that they add value to the society.
PEOs TO MISSION STATEMENT MAPPING
MISSION STATEMENTS PEO1 PEO2 PEO3 PEO4
1. Academic Excellence H M
2. Character Formation M H L
3. Social Concern H
H=High | L= Low | M=Moderate

PROGRAM OUTCOMES (POs)

1 PO1 Acquire knowledge of business operations, develop business acumen and managerial skills
and be capable of comprehensively managing the finance function.
2 PO2 Integrate concepts from functional areas (i.e. finance, marketing, operations, etc.) and
utilize qualitative and quantitative methods to investigate and solve business problems.
3 PO3 Encourage entrepreneurship spirit among students and encourage them to participate
effectively in social, commercial, ecological and civic issues ultimately leading to national
development.
4 PO4 Exhibit analytical and critical thinking skills in solving business problems arising due to
changes in the business environment.
5 PO5 Demonstrate people skills, communication skills, personality traits, professionalism,
social and emotional intelligence and also exhibit a spirit of cooperation, leadership, and
teamwork to accomplish pre-defined goals.

POs TO MISSION STATEMENT MAPPING

MISSION STATEMENTS PEO1 PEO2 PEO3 PEO4 PEO5
1. Academic Excellence H H H
2. Character Formation M L M H H
3. Social Concern L H L
H=High | L= Low | M=Moderate

4 B.COM CURRICULULUM UNDER KSEP FRAMEWORK

The Karnataka State Education Policy aims to provide inclusive and equitable quality education while also
addressing our country's growing developmental imperatives. With the rapidly changing employment
landscape and a globally diversified educational ecosystem, it is more important to not only learn but also
to know how to learn. The policy focuses on providing a diverse and holistic education by incorporating
knowledge of many disciplines into the curriculum.

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Keeping in mind the KSEP, the School of Business at SJU intends to continuously revise and revamp of the
curriculum which will develop the creative potential of each individual and create new career growth
opportunities. Conceptual comprehension must be emphasized through pedagogies that encourage
communication, debate, research, and cross-disciplinary and interdisciplinary thinking. The curriculum is
developed on the Outcome-Based Education. Outcome-based education defines Program Educational
Objectives (PEOs), Program Objectives (POs) and Course Objectives (COs) for every program and student
progression is assessed based on their achievement status.

Discipline Specific
Core Courses [DSC]
Domain Knowledge
Major Discipline

*Refer glossary section for description of these terms.

Elective Courses [DSE]

Inter & Multi-

Open Electives [OEC]
disciplinary Perspective
B.Com Curriculum under

Lanuguages [AECC]
Ability Enhancement
KSEP

Foundation Courses
[AECC]

Skill Enhancement
Skill Development
Courses [SEC]

Value Education

Research

The B.Com programme based on KSEP frameworks intends to develop higher order cognitive skills such as
critical thinking and problem solving and soft skills. The B.COM curriculum also focuses on academic
flexibility and practicability through internships thereby improving employability.

6 GLOSSARY
Key terms with reference to KSEP Curriculum:

1. Major Discipline Core Courses [DSC]: A Major discipline is the field in which a student focuses during
the course of his/her degree. A course in a discipline, which should compulsorily be studied by a
candidate as a core requirement is termed as a Core course. The core courses aim to cover the basics
that a student is expected to imbibe in that particular discipline. They provide fundamental
knowledge and expertise to produce competent, creative graduates with a strong scientific, technical
and academic acumen.
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 Department of Commerce | B.Com Curriculum

2. Major Discipline Elective Courses [DSE]: Elective Course is a course which can be chosen from a pool
of courses and which may be very specific or specialized or advanced or supportive to the
discipline/subject of study or which provides an extended scope or enables an exposure to some
other discipline/ subject/domain or which nurtures the candidate’s proficiency/skill. Elective courses
offered under the main discipline are referred to as Discipline Specific Electives. These courses
provide more depth within the discipline itself or within a component of the discipline and provide
advanced knowledge and expertise in an area of the discipline.

3. Open Elective Courses [OEC]: These courses can be chosen from a pool of courses and which may be
very specific or specialized or advanced or supportive to the discipline/subject of study or which
provides an extended scope or which enables an exposure to some other discipline/subject/domain
or nurtures the candidate’s proficiency/skill.

4. Ability Enhancement Courses [AECC]: Ability enhancement courses are the generic skill courses
which are basic and needed to all to pursue any career. These courses ensure progression across all
careers.
a. Languages: Languages provide the medium of fresh and free thinking, expression and clarity
in thought and speech. It forms as a foundation for learning other courses. Helps fluent
communication.
b. Foundation Courses: Foundation Courses enable students to develop a deeper sense of
commitment to oneself and to the society and nation largely. These courses will supplement
in better understanding of how to integrate knowledge to application into a society.

5. Skill Enhancement courses [SEC]: These courses are offered to promote skills pertaining to a
particular field of study and imbibe values in students:
a. Skill Based SEC: These courses are designed to provide practical exposure to students and
equip students with relevant skills required for professional and personal growth.
b. Value Based SEC: The aim is for students not only to understand the values, but also to reflect
them in their attitudes and behaviour, and contribute to society through good citizenship and
ethics.

6. Internship: An internship is a temporary opportunity offered by companies for students to gain

practical experience and exposure within a specific industry or field. An internship’s primary purpose
is to give students a chance to apply the theoretical knowledge learned in a real-world setting.

7. Key terms with reference to OBE Framework:

1. Program: An educational programme in Business Administration leading to award of Degree. It
involves events/activities, comprising of lectures/ tutorials/outreach activities/ project work/viva/
seminars/ internship/ assignments/ presentations/ self-study/ quiz etc., or a combination of some of
these.

2. Course: Refers to usually referred to as ‘subjects’ and is a component of a program. All Courses need
not carry the same weight. Courses should define learning objectives and learning outcomes. A
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 Department of Commerce | B.Com Curriculum

Course may be designed to comprise lectures/ tutorials/ laboratory work/ fieldwork/ outreach
activities/project work/ vocational training/ viva/ seminars/ term papers/assignments/
presentations/ self-study/quiz etc. or a combination of some of these.

3. Credit: Credits represent the number of hours of learning that have been or need to be undertaken
in each course of study.

4. Outcome-Based Education (OBE): An approach to education in which decisions about the curriculum
are driven by the outcomes the students should display by the end of the course- professional
knowledge, skills, abilities, values and attitudes- rather than on the educational process.

5. Programme Educational Outcomes: PEOs are statements that describe the Institution’s Mission
aligned with the program.

6. Program Outcomes: POs are statements that describe what the students graduating from any of the
educational Programmes should be able to do.

7. Course Outcomes: COs are statements that describe what students should be able to do at the end
of a course.

7 PROGRAM PEDAGOGY
Our teaching pedagogy is uniquely devised keeping in consideration the potential of every student so that it
may cater to the needs of students at every level from brilliant, mediocre to average. The pedagogy used by
our course instructors encourages independent thinking and helps the students develop holistic
perspectives, strong domain knowledge, contemporary skills-set and a positive attitude.
Classrooms Methodologies Beyond Classroom Industry Exposure
1. Classroom learning 1. Conferences 1. Internships
2. Use of multimedia 2. Projects 2. Industrial visits
(PowerPointpresentation, 3. Seminars and workshops 3. International study
audiovisuals).
4. Development programs tours
3. Case studies
5. Fests and competitions
4. Games and group activities
6. Learning exchange
5. Roleplay programs
6. Guest lectures 7. Research-based
7. Assignments & quizzes assignments
8. Outreach and drives

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8 PROGRAM ASSESSMENT
Being in an University system, SJU has adopted the Credit Grade Based Performance Assessment (CGPA).
The weightage of the components of the course is as directed by the Bangalore University. The course gives
40% weightage to Continuous Assessment (CA) comprising of Centrally Organized Mid Semester Test and
other exercises such as quiz, seminars, assignments, etc. and 60% weightage is given to End semester
Examinations.
Students must score a minimum of 35% / 35 marks in their End Semester Examination (ESE). The End
Semester Examination (ESE) will be held for 2 hours & for 60 marks. Students must score a minimum of 40%
in aggregate of the CIA+ESE in each paper, as minimum marks for passing.

Components of Continuous Assessment

Assessment methods Remarks CA marks
 One hour examination
Mid-semester examination  25 marks written examination 25
 Centrally organized test

Assignment and tasks 1 Decided by the course instructor 10

Assignment and tasks 2 Decided by the course instructor 10

TOTAL 45
GUIDELINES FOR QUESTION PAPER SETTING AND SCHEME OF EVALUATION
 End semester Examination Question Paper Pattern. Time: 2 hours. Maximum marks: 60. The
evaluation system comprises of both internal faculty for question paper setting and for valuation of
papers.
 Question papers received will go through the Board of Examiners for scrutiny for content, the
suitability of marks, the inclusion of topics and typological / mistakes and language.
 Section A: Conceptual 3 marks x 5/6 questions = 15 marks: In this section, questions seek to
test a student’s conceptual knowledge of the subject and fact retaining abilities
 Section B: Analytical 5 marks x 2/3 questions = 10 marks: Questions in this section are to test
whether students can analyze.
 Section C: Descriptive 10 marks x 2/3 questions = 20 marks: In this section, students are
required to use a combination of facts, concepts, theories and judgment to explain the subject
matter. Writing skills are also tested in this section.
 Section D: Case Study/ Compulsory Question (1 x 15 marks = 15 marks): This section tests a
student’s ability to practically apply their theoretical knowledge of the subject. For papers,
theory-based papers, either a case study of compulsory questions can be asked. For practical
based papers, questions are numerical in nature.

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8 COURSE MATRIX

SCHOOL OF BUSINESS
St. Joseph’s University B. Com Course Matrix - As per KSEP Framework
Hours
Course Course
# Course Tittle per Credits
Code Type
Week
1 Language I AECC 3 3
2 Language II AECC 3 3
SEMESTER I

3 BC 1124 Financial Accounting DSC 4 4

4 BC 1224 Business Economics DSC 4 4
5 BC 1324 Indian Financial System DSC 4 4
6 *Foundation Course I SEC-SB 2 2

1 Language I AECC 3 3
2 Language II AECC 3 3
SEMESTER II

3 BC 2124 Quantitative Methods for Business Decisions DSC 4 4

4 BC 2224 Corporate Accounting-I DSC 4 4
5 BC 2324 Modern Marketing DSC 4 4
6 *Foundation Course II AECC 2 2

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 Department of Commerce | B.Com Curriculum

First
Semester
 2 AECC
 3 DSC
 1 OE
 1 SEC-SB

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Department of Commerce
Course Course
I Semester

Code Course Title Session Credits

Duration Type
60 4 Hours
BC 1124 FINANCIAL ACCOUNTING DSC 4
Hours a Week

To familiarize the students with the concepts of financial accounting.

Course Objectives: To provide student a comprehensive understanding of accounting method for
various business operations.
Course Outcomes
CO1 Understand the conceptual framework of accounting and reporting standards.

CO2 Analyse the computational metrics in royalty accounting.

CO3 Evaluate the contractual obligation and method of accounting Hire purchase system of
accounting.
CO4 Apply the techniques of accounting in consignment.
CO5 Enumerate the conversion procedure of incomplete records into system of double Entry
Reference Books:
# Title Author/s Publisher
1 Financial Accounting Anil S and Rajesh Kumar V Himalaya Publishing House
2 Fundamentals of Accounting & Financial Analysis Chowdary A Pearson Education
3 Financial Accounting R.L. and V.K. Gupta Sultan Chand Publishers
4 Basic Financial Accounting Jain S P & Narang Kalyani Publishers
5 An Introduction to Accountancy Maheshwari Vikas Publishing House
Learning by Doing activities [8 hours]
1. Analysing the framework of accounting process.
2. Analyze the differences and critically evaluate single entry and double entry system.
Program Outcome
Cos PO1 PO2 PO3 PO4 PO5

1 1
2 2 1
3 2
4 2 2
5 1
3=High|1=Low|2=Moderate

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Unit 1 FUNDAMENTALS OF ACCOUNTING 04 Hours

Accounting: Nature, Objectives and functions of Financial Accounting. Accounting Principles, Concepts &
Conventions - GAAP (Concept only). Accounting standards: Concept – importance – Introduction to IASB,
IFRS and Ind AS – Standard setting in India.
Unit 2 ROYALTY ACCOUNTS 12 Hours
Technical Terms – Royalty – Landlord – Tenant – Minimum Rent – Short Workings – Recoupment of Short
Working under restrictive (Fixed Period) and non-restrictive (Floating Period) - Recoupment within the Life
of the Lease – Treatment of Strike and Stoppage of work – Accounting Treatment in the books of Lessee
and lessor – Journal entries and Ledger Accounts including Minimum Rent Account.
Unit 3 HIRE PURCHASE SYSTEM 12 Hours
Difference between Hire Purchase and Installment Purchase system–Theoretical concepts–Hire Purchase
Agreement – Hire Purchase Price – Cash Price – Hire Purchase Charges – Net Hire Purchase Price – Net
Cash Price – Calculation of Interest – Calculation of Cash Price – Journal Entries and Ledger Accounts in the
books of Hire Purchaser and Hire Vendor (Asset Accrual Method only).
Unit 4 CONSIGNMENT ACCOUNTS 12 Hours
Introduction – Consignor – Consignee – Goods Invoiced at Cost Price – Goods Invoiced at Selling Price –
Normal Loss – Abnormal Loss – Valuation of Stock – Stock Reserve – Journal Entries – Ledger Accounts in
the books of Consignor and Consignee.
Unit 5 CONVERSION OF SINGLE ENTRY INTO DOUBLE ENTRY 12 Hours
Steps in conversion of single entry into double entry - ascertainment of sales, purchases, stocks, cash and
bank balances, capital etc. - preparation of final accounts.

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 Department of Commerce | B.Com Curriculum

Department of Commerce
Course Course
I Semester

Code Course Title Session Credits

Duration Type
60 4 Hours
BC 1224 BUSINESS ECONOMICS DSC 4
Hours a Week

1. To orient the students on the theories of consumption and production in

an economy.
Course Objectives:
2. To enable students, understand the market structures and impact of the
macroeconomic concepts on business.
Course Outcomes
CO1 Understand the rationale of business economics.
CO2 Recognize and apply the theories of consumption in business.
CO3 Analyse costs in the short run and long run production functions.
CO4 Describe the various market structures and its relationship.
CO5 Assess the impact of various macroeconomic concepts on business.
Reference Books:
# Title Author/s Publisher
1
Intermediate Microeconomics Hall R. Varian East West publication

2 Managerial Economics H.R. Appannaiah HPH

3 Business Economics R.K. Lekhi& S.L. Aggarwal
Kalyani
4 Microeconomics Robert, Daniel Pearson Education India
5 A Text Book of Economic Theory Stonier A.W. And Hague Longman Higher Education
Learning by Doing activities [8 hours]
1. Analyse the role of managerial economist
2. Compare and contrast the features of a Monopoly market & Oligopoly market.
3. Prepare a report on India’s BOP components.

Program Outcome
Cos
PO1 PO2 PO3 PO4 PO5
1 1
2 2 2 1
3 2 2 1
4 3
5 2
3=High|1=Low|2=Moderate

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 Department of Commerce | B.Com Curriculum

COURSECONTENTS
Unit 1 INTRODUCTION TO MANAGERIAL ECONOMICS 06 Hours
Introduction, meaning, objectives and scope of managerial economics. Relationship with production,
marketing, finance and personnel. Role of Business economist.
Unit 2 THEORY OF CONSUMPTION 14 Hours
Concept of consumption function - Cardinal utility- Law of demand - Determinants of demand - movements
vs. shift in demand curve, Elasticity of demand, demand forecasting, techniques. Determinants of supply –
elasticity of supply. Application, problems solving of demand, supply and elasticity. Ordinal Utility -
Indifference curve - Budget line; Consumer’s equilibrium; Income and substitution effect; Price consumption
curve and the derivation of demand curve for a commodity.
Unit 3 THEORY OF PRODUCTION 10 Hours
Concept of Production function - Law of variables proportions - Isoquants, Return to scale- Economies and
Diseconomies of scale. The concept of opportunity Costs in the short run and long run, types of short run
costs. Profit maximization and cost minimization.
Unit 4 MARKET STRUCTURES 12 Hours
Perfect competition – assumptions - Equilibrium of the firm - role of time in price determination. Difference
between perfect competition and imperfect competition; Theory of Monopoly Firm - Equilibrium of monopoly
firm (short and long run). Price discrimination, Theory of monopolistic competition – features – Short-run and
Long-run Equilibrium; product differentiation. Duopoly firms- features. Oligopoly - Causes for the existence of
oligopolistic firms.
Unit 5 MACRO-ECONOMIC CONCEPTS 10 Hours
Macro-economic concepts-inflation & deflation, Unemployment, Circular flow of income and wealth,
National Income – meaning, purpose, methods of calculating national income, Monetary and Fiscal policies,
international trade -balance of trade & balance of payments.

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Department of Commerce
Course Course
I Semester

Code Course Title Session Credits

Duration Type
60 4 Hours
BC 1324 INDIAN FINANCIAL SYSTEM DSC 4
Hours a Week

1. To provide an elaborate understanding on the financial systems and

Course Objectives: services in India.
2. To provide knowledge on the money market and capital market in India.
Course Outcomes
CO1 Understand the role of financial system in India.

CO2 Evaluate the functioning of Money Market and Capital Market.

CO3 Comprehend and evaluate challenges faced by regulators in the financial market.
CO4 Understand the role and functions of banking and financial institutions in India.
CO5 Familiarize and educate the students about the various financial services in India
Reference Books:
# Title Author/s Publisher
1 Financial Markets and Institutions Bhole, L. M Mc-Graw Hill Publishing
2 Financial Markets and Services Gordon E. & Natarajan K Himalaya Publishing House
3 Financial Markets, Institutions Kumar, V., Gupta, K., & Kaur, M Taxmann’s Publications
4 Financial Services Khan M. Y., & Jain, P. K McGraw Hill Publishing
Learning by Doing activities [8 hours]
1. Study the procedure to open a Demat account.
2. Draw the structure of Indian financial and banking system in India.
3. Analyse any three Mutual fund schemes

Program Outcome
COs PO1 PO2 PO3 PO4 PO5

1 2 2
2
3 1 2
4 3 1
5 2
3=High|1=Low|2=Moderate

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COURSECONTENTS
Unit 1 INTRODUCTION TO FINANCIAL SYSTEM IN INDIA 08Hours
Overview of Financial System – Structure, Regulation & Functions – Financial Assets-Financial Instruments-
Financial Markets – Capital Market – Money Market – Interlink between capital market and money market
– Characteristics of Financial Market – Key elements of well-functioning of financial system- Economic
indicators of financial development.
Unit 2 MONEY MARKET 12 Hours
Money Market – concept, role, functions and importance; Components of Money Markets; Money market
instruments. Role of RBI in Money market - Money market operations Monetary Policy Committee (MPC)-
structure and role; Policy Rates. Impact of Monetary policy on Inflation and liquidity.
Unit 3 CAPITAL MARKET 12 Hours
Capital Markets –concept, role, functions and importance. Components of Capital market. Cash markets-
Equity and Debt, Depository (NSDL, CDSL). Primary and Secondary Markets –NSE, BSE, NIFTY, SENSEX. Role
of Stock Exchanges in India. Securities and Exchange Board of India (SEBI) – Role in capital market
development and Investor Protection and Awareness.
Unit 4 FINANCIAL INSTITUTIONS 8 Hours
Financial institutions - Concept, Objective composition and functions of All Indian Financial Institutions
(AIFI’s)- IFC, SIDBI, NABARD, EXIM Bank and NHB.
Unit 5 FINANCIAL SERVICES 12 Hours
Financial Services -Concept, types and importance. Types of Funds Based Services and Fee Based Services.
Factoring Services- meaning, types of factoring agreement. Forfaiting, Lease Financing in India. Venture
Capital- Meaning, stages of investment, types of VC, Angel Investment- Concept and importance, Recent
trends of Angel Investment in India. Crowd Funding -meaning, types. Mutual funds- meaning and types
only.

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Second
Semester
 3 AECC
 3 DSC
 1 OE
 1 SEC-VB

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Department of Commerce
Course Course
II Semester

Code Course Title Session Credits

Duration Type
60 4 Hours
BC 2124 CORPORATE ACCOUNTING- 1 DSC 4
Hours a Week

1. To familiarize the students to prepare financial statements in accordance

Course Objectives: to Ind AS.
2. To enable the students, learn valuation of different assets and shares.

Course Outcomes
CO1 Calculate and prepare Profits prior to incorporation
CO2 Comprehend the difference between current and non-current assets
CO3 Understand the methods of valuing shares.
CO4 Preparation of Profit and Loss statement under schedule III of Companies Act
CO5 Prepare the statement of changes in equity and balance sheet.
Reference Books:
# Title Author/s Publisher
1 Financial Accounting Anil Kumar, Rajesh Kumar & Mariyappa Himalaya Publishing House
2 Advanced Accountancy S. N. Maheshwari Vikas Publications
3 Financial Accounting Jain, S.P. & Narang Kalyani Publisher
4 Corporate Accounting Dr. S M Shukla, Dr. K.L. Gupta Sahitya Bhawan Publications
Learning by Doing activities [8 hours]
1. Study corporate dividend tax in India
2. Appraise Ind AS2,9&33
3. Study the procedure of incorporation of trial balance of branch in HO books

Program Outcome
Cos PO1 PO2 PO3 PO4 PO5

1 1 2
2 2
3 3 1 1
4 2 1
5 2 1 2
3=High|1=Low|2=Moderate

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COURSE CONTENTS
Unit 1 PROFITS PRIOR TO INCORPORATION 12 Hours
Introduction to the process on incorporation of a company-Difference between incorporation and
commencement of a company. - Accounting of incomes and expenses during Pre- and Post-
Incorporation period. - Basis of allocation and apportionment of income and expenses for the Pre- and
Post-Incorporation period.
Unit 2 ACCOUNTING FOR CURRENT ASSETS AND NON- CURRENT ASSETS 10 Hours
Current Assets: Inventories (Ind AS 2) - Meaning, Objectives - Inventory valuation as per Indian
Accounting standards. Non-current assets (Ind AS 16) – Recognition criteria - Initial and subsequent
measurement - Disposal of Non- Current Assets; - Difference between Intangible and Fictitious Assets,
Accounting for Intangible assets (Ind AS 38).
Unit 3 VALUATION OF SHARES 10 Hours
Definition, Meaning, need for valuation, factors affecting valuation, earning per share (Ind AS 33),
methods of valuation, asset backing or intrinsic value method, yield valuation method, fair value
method. Fair Value method (Ind AS 113), approaches to valuation: Market approach, Income approach
Discounted Cash Flow (DCF) Method and Adjusted Net Asset Method.
Unit 4 COMPANY FINAL ACCOUNTS I 10 Hours
Meaning, Preparation of Profit and loss Statement of Companies as per Schedule III of the Companies
Act, 2013- Revenue from operations-Profit before extraordinary Items-Profit before tax and Profit after
tax- Commission payable before charging such Commission and after charging such commission.
Unit 5 COMPANY FINAL ACCOUNTS II 10 Hours
Balance sheet - Meaning, Preparation as per Schedule III of the Companies Act, 2013-Statement of
changes in equity- Treatment of special items: Depreciation, Interest on Debentures, Provision for Tax,
Dividends: Interim & Proposed, Unclaimed dividend.

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 Department of Commerce | B.Com Curriculum

Department of Commerce
Course Course
II Semester

Code Course Title Session Credits

Duration Type
60 4 Hours
BC 2224 MODERN MARKETING DSC 4
Hours a Week

1. To familiarize the students with the conceptual framework of marketing

principles and practices.
Course Objectives:
2. To enable the student to understand recent trends in modern marketing
practices.
Course Outcomes
CO1 Understand the conceptual framework of marketing & service.

CO2 Evaluate the concept of STP and consumer behaviour.

Analyse the elements of marketing mix in the context dynamic business
CO3
environment.
CO4 Comprehend the recent trends in marketing and its implication on business.
CO5 Appraise the differences in the marketing mix of a product and a service
Reference Books:
# Title Author/s Publisher
1 Marketing Management Philip Kotler Prentice Hall
2 Marketing Management J.C. Gandhi TMH
3 Marketing and Service management Sunil B Rao HPH
4 Consumer Behaviour and Marketing Research Nair, S. R Global Media
5 Modern Marketing Mohammed Umair Skyward Publishers

Learning by Doing activities [8 hours]

1. Design the service blue print for any one service sector.
2. Prepare any two companies product mix.
3. Develop an Advertisement copy for a new product
4. Develop a E content on Consumer Behaviour of a product of your choice and recent marketing

Program Outcome
COs PO1 PO2 PO3 PO4 PO5

1 1
2 2
3 1 2 1
4 2 3
5 1 1
3=High|1=Low|2=Moderate

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 Department of Commerce | B.Com Curriculum

COURSE CONTENTS
Unit 1 INTRODUCTION TO MARKETING AND SERVICES 12 Hours
Market and Marketing-Approaches to marketing-Concepts of Marketing- Functions of Marketing-
Importance and Scope of Marketing- Difference between marketing & selling, unethical practices in
marketing. Services, characteristics of services –
classification of services – distinction between goods marketing and service marketing, marketing mix in
service industry – growth of service sector in India. Designing the service process – services blueprint.
Unit 2 SEGMENTATION TARGETING POSITIONING & 8 Hours
CONSUMER BEHAVIOUR
STP –Concept, Benefits of Market Segmentation, Basis of Market Segmentation, Requisites of Effective
Market Segmentation, Targeting & Positioning - Consumer Behaviour – Factors influencing Consumer
Behaviour, Buying Decision Process.
Unit 3 MARKETING MIX – I 12 Hours
Product Management: Decisions, Development and Lifecycle Strategies: Introduction, Classification of
Products, Product Line Strategies, Product Mix Strategies, Packaging and Labelling, Packing vs. Packaging,
New Product Development, Product Life Cycle (PLC). Brand and Branding, Advantages and disadvantages
of branding. Pricing: Introduction, Factors Affecting Price Decisions, Cost Based Pricing, Value Based and
Competition Based Pricing, Pricing strategies, Adjusting the Price of the Product, Initiating and Responding
to the Price Changes.
Unit 4 MARKETING MIX – II 12 Hours
Distribution Management: Introduction, Need for Marketing Channels, Decisions Involved in Setting up
the Channel, Channel Management Strategies, Introduction to Logistics Management, Introduction to
Retailing, Wholesaling. Promotion Management-Managing Non-Personal Communication Channels:
Introduction, Integrated Marketing Communications (IMC), Communication Development Process,
Budget Allocation Decisions in Marketing Communications, Introduction to Advertising, Fundamentals
of Sales Promotion, Basics of Public Relations and Publicity.
Unit 5 TRENDS IN MARKETING 8 Hours
Concepts of E-business-M-Business- Green and Grey Marketing, Relationship Marketing-Retailing, Virtual
Marketing, Event Management, Viral Marketing, Influencer Marketing, Reverse Marketing, Guerrilla
Marketing-Customer Relationship Management- Meaning and Definition – Role of CRM – Advantages and
Disadvantages, Neuromarketing.

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 Department of Commerce | B.Com Curriculum

Department of Commerce
Course Course
II Semester

Code Course Title Session Credits

Duration Type
QUANTITATIVE METHODS FOR BUSINESS 60 4 Hours
BC 2324 DSC 4
DECISIONS Hours a Week

1. To familiarize students with basic arithmetic calculations and its

application in commerce.
Course Objectives:
2. To enable students to apply statistical methods in the business context and
interpret results.
Course Outcomes
Apply basic concepts such as ratios and proportions, equations and profit and loss
CO1
to the business decision making process.
CO2 Compute simple interest and compound interest for a single and uneven cash flow.
CO3 Explain the relevance and role of statistics in business research.
Identify the appropriate measure of central tendency and dispersion to be used in
CO4
accordance with the case.
Compute of correlation and regression coefficients and the interpretation of the
CO5
same.
Reference Books:
# Title Author/s Publisher
1 Business Mathematics M Wilson Himalaya Publishing House
2 Statistical Methods Gupta S P S Chand & Sons
3 Business Statistics M Wilson Himalaya Publishing House
4 Business Statistics and Business Mathematics S P Gupta & P K Gupta S Chand & Sons

Learning by Doing activities [8 hours]

 Practice online mock tests from open-source domain like testbook.com etc
Program Outcome
COs PO1 PO2 PO3 PO4 PO5

1 1 2 3
2 2 1 2
3 2
4 2 1
5 2 1 1
3=High|1=Low|2=Moderate

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 Department of Commerce | B.Com Curriculum

COURSE CONTENTS
Unit 1 BASIC MATHEMATICAL CONCEPTS 12 Hours
Theory of equations (Linear, Quadratic and Simultaneous), Application of equations to business and
commerce- Ratio and Proportion – Basic Laws of Ratios, proportions –direct, inverse, compound. Mixed
proportions (time and work only) – Percentage – Application in business and commerce – Profit and loss,
simple discount.
Unit 2 INTEREST 08 Hours
Simple interest-meaning-basic calculations-Compound interest -Effective and nominal rate of interest.
Unit 3 INTRODUCTION TO STATISTICS 06 Hours
Importance of Statistics, scope, limitations. Classification of data, Tabulation – diagrammatic
representation of data -Relevance in Business research.
Unit 4 MEASURES OF CENTRAL TENDENCY AND DISPERSION 14 Hours
Mean, Median, Mode, Quartiles, Standard Deviation and Coefficient of variation. Skewness and Kurtosis
(only theory).
Unit 5 CORRELATION AND REGRESSION 12 Hours
Scatter diagram, Karl Pearson’s and Spearman’s correlation of coefficient. Regression, properties of
regression coefficient.

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