1

UNIVERSITY OF DELHI
UNDERGRADUATE
CURRICULUM FRAMEWORK -
2022 BASED ON NEP – 2020
BA COMMERCE BASED
COURSES
 2

B.A. Commerce Based Courses UGCF - 2022 based on NEP - 2020

Seme Core (DSC) Elective (DSE) Generic Elective (GE) SEC
st
er
1 DSC 1 (4)- Business Language-1 choose one from a pool
Organisation of courses
Discipline A1

Discipline B1

2 DSC-2 (4)- Financial Language -2 choose one from a pool

Accounting of courses
Discipline A2

Discipline B2

3 Language -3 choose one SEC

DSC-3 (4) - or
Business Laws Internship/
Discipline A3 Apprenticeship

Discipline B3
 3

4 Language -4 choose one SEC

DSC-4(4)- or
Principles of Internship/
Management Apprenticeship
Discipline A4

Discipline B4

5 choose one from a choose one from a pool of choose one SEC
DSC-5 (4)- Cost pool of courses courses GE-5 or
Accounting DSE-1 (A/B) Internship/
Discipline A5 Apprenticeship

Discipline B5

6 choose one from a choose one from a pool of choose one SEC
DSC-6 (4) - pool of courses courses GE-6 or
Company Law DSE-2 (A/B) Internship/
Discipline A6 Apprenticeship

Discipline B6
 4

7 DSC-7 (4)- Sustainable Choose three DSE

Development courses
or
Choose two DSE
and one GE
or
Choose one DSE
and two GE

8 DSC -8 (4) - Choose three DSE

Entrepreneurship courses
or
Choose two DSE
and one GE
or
Choose one DSE
and two GE
 5

ENTREPRENEURSHIP AND SMALL BUSINESS

G
Semester Discipline Core (A1 to A6) Semester DSE (Elective) Semester SEC Semester E
Managerial
Aspects of
Small
Business:
Operations,
Office,
Management of Small Accounting
Fundamentals of Business Business and
I Organization V Enterprises I Functional
Evolution of Policy &
Fundamentals of Institutional
II Entrepreneurship V Framework II E-Commerce
Contemporary Policy &
Institutional
III Framework V Social Entrepreneurship
Feasibility Study and
IV Launching a New Venture VI Business Plan
Practical Aspects of Accounting for
V Entrepreneurship VI entrepreneurship
Managerial and marketing
aspects of Small People Management in
VI Business VI entrepreneurship
VII Basics of Management
VII Business Economics
Creativity and
VII Innovation
 6

Entrepreneurship
VIII Development
VIII Business Incubation
VIII Principles of Marketing
VIII Digital Marketing
 7

ACCOUNTING AND FINANCE

SEM Discipline Core (A1 to A6) SEM DSE (Elective) SEM SEC SEM GE
Investing in Stock
I Fundamentals of Financial Management V markets
Computer
Application in
II Fundamentals of Investment* V Accounting
III Investment Analysis and Business Valuation* VI Personal Finance
IV Corporate Accounting VII Financial Services
V Financial Markets* VII Corporate Finance
Accounting for
Managerial
VI Financial Institutions* VII Decisions
Financial
Statements
VII Analysis
Mergers and
VIII Acquisitions
Financial
VIII Reporting
Forensic
Accounting and
Fraud
VIII Detection
Social and
Ennvironmenta
VIII l Acconting
 8

BANKING AND INSURANCE

Semeste
Semester Discipline Core (A1 to A6) Semester DSE (Elective) Semester SEC r GE
Banking
Operational and
Aspects Insura
of nce for
Life Insurance-I Insuran Beginn
I Introduction to Insurance V (DSE1) ce ers
Marketing Services of
Insurance Product
II Introduction to Banking V (DSE2)
Regulatory Framework of Technology in Banking
III Business VI (DSE3)
Bank Marketing
IV Banking Laws and Practice VI (DSE4)
Insurance and Risk Life Insurance-II
V Management VII (DSE5)
Banking Prodiucts and Non Life Insurance-I
VI Services VII (DSE6)
Non Life Insurance-II
VII (DSE7)
VII Reinsurance (DSE8)
 9

Central Bank and

Monetary Policy
VIII (DSE9)
Risk Management in
VIII Banks (DSE10)
Inclusive Banking
VIII (DSE11)
International Banking
VIII (DSE12)

HUMAN RESOURCE MANAGEMENT

DSE
Discipline Core (A1 to (Elective
Semester A6) Semester ) Semester SEC Semester GE
Work
Environment
for Human
Human Resource Managerial Gender Resource
I Management V Communication I Sensitization I Management
Emotion
Compensatio al
n Intell Emotional
Organizational Manage igenc Intelli
II Behavior V ment II e II gence
Diversity
Human Resource Manage
III Development VI ment
 10

Leadership
and
Performance Motivati
IV Management VI on
Indian Ethos
&
Training & Manage
V Development VII ment
Organization
al
Culture
and
Dynamic
VI Industrial Relations VII s
Technology
VII in HR
Human
Resource
Informati
on
VIII System
Participative
Manage
VIII ment
HR
VIII Analytics

ADVERTISING, SALES PROMOTION AND SALES MANAGEMENT

Seme Discipline Core Seme Seme Seme
st (A1 to A6) st DSE (Elective) st SEC st GE
 11

e e e e
r r r r
Fundamenta Marketing
ls of for
Principles of Marketin Beginn
I Marketing V Brand Management I g V ers
Marketing
Communicati Personal
II on V Retail management VI Selling
E-
Comm
III Advertising VI Digital Marketing VII erce
Personnel Social
Selling & media
Salesmanshi Distribution Logistic market
IV p VI Management VIII ing
Sustainability Sales Promotion &
V Marketing VII Public Relations
Consumer
Affairs & Social Media
VI Sovereignty VII Marketing
VII E-Commerce
Marketing of
VII Financial Services
Customer
Relationship
VIII Management
VIII Rural Marketing
VIII Marketing Research
VIII Sales Force
 12

Management
 13

COMMERCIAL LAWS AND CORPORATE GOVERNANCE

Discipline Core (A1
Semester Semester DSE (Elective) Semester SEC Semester GE
to A6)
Limited Liability Dematerialization of Compensation Corporate
I Partnership: Law and V Securities: Laws and I Structure and Laws V Governance
practice (Sem I) Processes (Sem V) (Sem I) (Sem V)
Company
Company
Cyber Crimes and Secretarial
II V Wage Laws (Sem V) II Secretarial Practices VI
Laws (Sem II) Practices (Sem
(Sem II)
VI)
Intellectual Property
Corporate Governance
III Rights (IPR Laws)-I VI
(Sem VI)
(Sem IV))
Sale of Goods Act:
Listing Compliances of
IV Cases and Application- VI
Companies (Sem VI)
(Sem I)

Social Security Laws CSR: Compliance and

V VII
(Sem V) Evaluation (Sem VII)

Company Management Insolvency and

VI and Administration VII Bankruptcy Code: Law
(Sem VI) and Practice (Sem VII)
Intellectual Property
VII Rights (IPR Laws)-II
(Sem VII)
Banking Laws and
VII
Practice (Sem VII)
Compensation Structure
VIII
and Laws (Sem VIII)
 14

Company Secretarial
VIII
Practices (Sem VIII)
Regulatory Framework of
VIII
Insurance (Sem VIII)
Regulatory framework for
VIII
MSMEs (Sem VIII)
 15

TAX PROCEDURES & PRACTICES

Seme Seme Seme Seme
st st st st
e Discipline Core e e SE e
r (A1 to A6) r DSE (Elective) r C r GE
Personal Tax Income
Planning: Tax :
Income Tax Law Specific E-
I and Practice V Provisions V Filing
Corporate Tax
Planning:
Specific
Income Tax Practice Management
II and Procedures VI Decisions
Fundamentals of
Personal Tax Property tax-
III Planning VII assessment
Fundamentals of
Corporate Tax Income Tax : E-
IV Planning VII Filling
Taxability of
Fundamentals of Virtual
V GST VII Digital Assets
VI Customs Law VII Estate Planning
GST: Procedures
and Special
VIII Provisions
International
VIII taxation
GST: E-Way
VIII Bills
 16

VIII GST : E-Filling

 17

MODERN OFFICE MANAGEMENT

Sem Sem Sem Sem
e e e e
s Discipline s s s
t Core t t t
e (A1 to e e e
r A6) r DSE (Elective) r SEC r GE
Business Practical Stenography Keyboard
Commu and e- operati
I nication V Typewriting-I I ons
Modern
office Personality
practice Strategic Office Develo
II s V Management II pment
Stenograph
y Practical Stenography
(Englis and e-
III h)-I VI Typewriting-II
Stenograph
y
(Englis Human Resource
IV h)-II VI Management
Computer Advanced
Applica Stenography
V tions VII (Theory)
Research methods and
VII Project work
Office Management
Automa Information
VI tion VII Systems
Database Management
VII System
 18

Advanced
Stenography
VIII (Practical)
Advanced Spreadsheet
VIII applications
VIII Office Operations
VIII E-Commerce
UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

CORE COURSES
(DSC)
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Business Organisation
BAC: DSC- 1
Objective: The course aims to familiarize the students with the forms of business organisation and
contemporary issues.

Learning Outcomes: After completion of the course, learners will be able to:
1. understand the dynamics of business organisations
2. describe the various forms of business organisations
3. understand varied perspectives related to the business environment and entrepreneurship.
4. appreciate the change in working pattern of modern organisations.
5. Explore contemporary issues in business organizations.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1:Introduction 15 √ √
Unit 2: Business Enterprises 25 √ √
Unit 3: Business Environment 20 √ √
Unit 4: Entrepreneurship: Founding the 25 √ √
Business
Unit 5: Contemporary Issues of Business 15 √ √
Organisations

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction
Business – Concept, nature and scope, business as a system, business objectives, business and
environment interface, distinction between business, commerce and trade, Business ethics, social
responsibilities of Business

Unit 2: Business Enterprises

Forms of Business Organisation: Sole Proprietorship,Partnership firm, Joint Stock Company,
One Person Company, Cooperative society; Limited Liability Partnership; Multinational
Corporations; Choice of Form of Organisation; Business Combination: Need and Objectives,
Forms: Mergers, Takeovers and Acquisitions

Unit 3: Business Environment

Meaning and significance of Business environment, Internal and external environment,
Dimensions of Business Environment; Uncertainty and business; Environmental Analysis and
Diagnosis, Environment scanning techniques: SWOT and ETOP

Unit 4: Entrepreneurship: Founding the Business

Entrepreneur- Entrepreneurship- Entreprise; entrepreneurial ideas and opportunities in
contemporary business environment; Process of entrepreneurship; Forms of entrepreneurship;
Skill India, Startup India, Make in India, Glocalisation
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
UNIT 5: Contemporary Issues of Business Organisations
Emerging Issues and Challenges; Innovation in Organisational Design; Learning Organisations,
Workforce Diversity, Franchising, Outsourcing, and E-commerce; Government and business
interface; Sustainability; Digitalisation and Technological innovations

Practical Exercises:
The learners are required to:
1. complete the exercise wherein they are given different situations and scenarios to start their
own business (in terms of capital, liability, scale of operations, etc.) and are asked to select the
most suitable form of business and justify the same highlighting the advantages and
disadvantages of their choice.
2. identify various elements affecting the business environment and conduct SWOT analysis for
the company identified.
3. visit different enterprises and present a report on business models followed by them through
a comparative analysis.
4. record and report their observations regarding the Emerging Issues and Challengesof
Business Organisations
5. identify changes in the working pattern of modern organisations.

Suggested Readings:
● Basu, C. (2017). Business Organisation and Management. McGraw Hill Education.
● Chhabra, T. N. Business Organisation and Management. Sun India Publications. New Delhi.
● Drucker, P. F. (1954). The Practice of Management. Newyork: Harper & Row.
● Kaul, V. K. (2012). Business Organisation Management. Pearson Education.
● Koontz, H., & Weihrich, H. (2012). Essentials of Management: An International and
Leadership Perspective. Paperback.
● Singh, B. P., & Singh, A. K. Essentials of Management. New Delhi. Excel Books Pvt. Ltd.

Note: Learners are advised to use latest edition of text books.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Course: Financial Accounting
BAC: DSC- 2

Objective: The course aims to help learners to acquire conceptual knowledge of financial
accounting, to impart skills for recording various kinds of business transactions and to prepare
financial statements.

Learning Outcomes: After completion of the course, learners will be able to:
(1) Apply the generally accepted accounting principles while recording transactions and
preparing financial statements.
(2) Demonstrate accounting process under a computerized accounting system.
(3) Measure business income applying relevant accounting standards.
(4) Evaluate the impact of depreciation and inventories on Business Income.
(5) Prepare the Financial Statements of sole proprietor firms and Not-For-Profit Organisations.
(6) Prepare the accounts for Inland Branches, Departments and Leases.

Course Contents:
Unit wise C&K* A&A
Unit weightage of **
marks (in %)
Unit 1: Theoretical Framework and 20 √ √
Accounting Process
Unit 2: Business Income, Accounting for 20 √ √
Property, Plant and Equipment, and
Valuation of Inventory
Unit 3: Financial Statements of Sole 20 √ √
Proprietorship and Not-for-Profit
Organisations
Unit 4: Accounting for Inland Branches, 20 √ √
Departments and Leases
Unit 5: Computerized Accounting 20 √ √
Systems

Note: Weightage to the various units of the syllabus has been assigned in terms of the range of
marks by their relative significance in the syllabus and practical utility.

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Theoretical Framework and Accounting Process:

(A) Theoretical Framework

(i) Accounting as an information system, the users of financial accounting information and
their needs. An overview of Artificial Intelligence and Data Analytics in Accounting.
(ii) Qualitative characteristics of accounting information. Functions, advantages and
limitations of accounting. Branches of accounting. Bases of accounting: cash basis and
accrual basis. Capital and revenue expenditures and receipts. Events occurring after the
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
balance sheet date, Extraordinary Items, Prior Period Items, Accounting Estimate.
Accounting Policies, Fair Value, Meaning, Recognition and Disclosure Requirements of
Provision, Contingent Liability and Contingent Asset.

(iii) Financial Accounting Principles: Meaning and need; Generally Accepted Accounting
Principles(GAPP): Entity, Money Measurement, Going Concern, Cost, Revenue
Recognition, Realization, Fundamental Accounting Assumptions, Accruals, Periodicity,
Full Disclosure,Consistency, Materiality, and Prudence (Conservatism). Fundamental
Accounting Assumptions as per AS 1.

(iv) Accounting Standards: Concept, benefits, and Process of formulation of Accounting

Standards including Ind AS (IFRS converged standards) and IFRSs; convergence vs
adoption; Application of accounting standards (AS and Ind AS) on various entities in
India. International Financial Accounting Standards (IFRS) –meaning, need, and scope.

(B) Accounting Process

From the recording of a business transaction to the preparation of trial balance including
adjusting, transfer and closing entries. Application of Generally Accepted Accounting Principles
in recording financial transactions and preparing financial statements and accounting treatment
of GST.

Unit 2: Business Income, Accounting for Property, Plant and Equipment, and Valuation of
Inventory:

(a) Business income: Concept of Revenue and Business Income, Measurement of business
income; relevance of accounting period, continuity doctrine and matching concept in the
measurement of business income; Objectives of measurement of Business income.

(b) Revenue recognition with reference to AS 9.

(c) Accounting for Property, Plant, and Equipment with reference to AS 10. Impact of
Depreciation on measurement of business income. Accounting for Intangible Assets with
reference to AS 26.
(d) Valuation of Inventory with reference to AS 2. Impact of inventory valuation on
measurement of business income by using FIFO, LIFO, and Weighted Average Method.

Unit 3: Financial Statements of Sole Proprietorship and Not-for-Profit Organisations:

Preparation of Financial Statements of Sole Proprietorship and Not-for-Profit Organisations

Unit 4: Accounting for Inland Branches, Departments and Leases:

(a) Accounting for Inland Branches: Concept of Dependent branches; Branch Accounting as
per- Debtors System, Stock and Debtors‘ System
(b) Accounting for Departments (excluding Mark-up Account)
(c) Accounting for Leases with reference to AS 19

Unit 5: Computerized Accounting Systems:

Computerized Accounting Systems: Computerized Accounts by using any popular accounting
software Creating a Company; Configure and Features settings; Creating Accounting Ledgers
and Groups; Creating Stock Items and Groups; Vouchers Entry including GST; Generating
Reports - Cash Book, Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet,
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Cash Flow Statement. Selecting and shutting a Company; Backup, and Restore data of a
Company.

Notes:
● The relevant Accounting Standards (both AS Ind AS) for all of the above topics should be
covered.
● Any revision of the relevant Indian Accounting Standard/Accounting Standard would
become applicable.

Practical Exercises:
The learners are required to:
(1) Download ‗Framework for the Preparation and Presentation of Financial Statements from
the websites of the Institute of Chartered Accountants of India (ICAI) to analyze the
qualitative characteristics of accounting information provided therein.
(2) Collect and examine the balance sheets of business Organisations to study how these are
prepared.
(3) Examine the accounting policies and revenue recognition policies by collecting necessary
data from small business firms.
(4) Prepare Trading and Profit & Loss Account and Balance Sheet collecting necessary data
from small business firms.
(5) Prepare financial statements manually and using appropriate software.
(6) Prepare accounts of Inland Branches.
(7) Collect data from your college and prepare Receipt and Payment Account, Income and
Expenditure Account and Balance Sheet.

Suggested Readings:

 Anthony, R. N., Hawkins, D., & Merchant, K. A. ―Accounting: Text and Cases‖ McGraw-
Hill Education India.
 Dam, B. B., & Gautam, H. C. “Financial Accounting” Gayatri Publications, Guwahati.
 Goldwin, N., Alderman, W., & Sanyal, D. “Financial Accounting” Cengage Learning,
Boston.
 Goyal, B. K., & Tiwari, H. N. “Financial Accounting” Taxmann Publication, New Delhi.
 Horngren, C. T., & Philbrick, D. “Introduction to Financial Accounting” Pearson
Education, London.
 Kumar, A. “Financial Accounting” Singhal Publication.
 Lal, J., & Srivastava, S. ―Financial Accounting Text & Problems‖ Himalaya Publishing
House, Mumbai.
 Lt Bhupinder “Financial Accounting – Concepts and Applications” Cengage.
 Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K. “Financial Accounting” Vikas
Publishing House Pvt. Ltd., New Delhi.
 Monga, J. R. & Bahadur, R. “Financial Accounting: Concepts and Applications” Scholar
Tech Press, New Delhi.
 Sehgal, A. & Sehgal D. “Fundamentals of Financial Accounting” Taxmann.
 Sehgal, D. “Financial Accounting” Vikas Publishing House Pvt. Ltd., New Delhi.
 Shukla, M. C., Grewal, T. S., & Gupta, S. C. “Advanced Accounts. Vol.-I.” Sultan Chand
Publishing, New Delhi.
 Tulsian, P. C. “Financial Accounting” S CHAND LTD., New Delhi.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Additional Resources:
 Accounting Standards at the Website of the Institute of Chartered Accountants of India
 Indian Accounting Standards at the Website of the Ministry of Corporate Affairs.

Note: Students are advised to use the latest editions of textbooks.

Assessment Method:

(1) There shall be 2 credit hours for lectures + one credit hour (Two Practical Periods per
week per batch) for practical lab + one credit hour for tutorials (per group).
(2) Examination scheme for computerized accounting system: Practical for 20 marks. The
practical exam will be for one hour.
(3) Theory exam shall carry 80 marks (Including Internal Assessment of 25 Marks). The
theory exam will be for 2.5 hours.

Note: Learners are advised to use latest edition of text books.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
BUSINESS LAWS
BAC: DSC-3

Objective: To impart basic knowledge of the important business laws relevant for the inception
and conduct of general and business activities with relevant case laws.

Learning Outcomes: After completion of the course, learners will be able to:
1. Analyse basic aspects of contracts for formation of the contracts
2. Explore various modes of discharge of contract
3. Understand the remedies available for breach of contract
4. Comprehend the provisions of the special contracts viz. Indemnity, guarantee, bailment and
pledge
5. Describe various concepts of contract of agency.
Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1: Introduction to the Law of 40 √
Contracts
√
Unit 2: Discharge of Contracts 15 √
√
Unit 3: Remedies for breach of contract 10 √
√
Unit 4: Special Contracts-1 20 √
√
Unit 5: Special Contracts-2 15 √
√
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to the Law of Contracts

Contract – meaning, characteristics and kinds. Essentials of valid contract - Offer and
acceptance, consideration, contractual capacity, free consent, legality of objects. Void
agreements, Quasi Contracts.

Unit 2: Discharge of Contracts

Meaning, Modes of discharge- performance, mutual consent, supervening impossibility, lapse of
time, operation of law, breach of contract

Unit 3: Remedies for breach of contract

Rescission, damages, quantum meruit, suit for specific performance, suit for injunction.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Unit 4: Special Contracts-1
Contract of Indemnity and Guarantee: Meaning of Indemnity, difference between indemnity and
guarantee, nature and extent of surety‘s liability, rights of surety, discharge of surety, Contract of
Bailment & Pledge: Pledge by non-owner,

Unit 5: Special Contracts-2

Contract of Agency: Modes of creation of agency, extent of agent‘s authority, rights and duties
of agents, personal liability of agent, termination of agency.

Practical Exercises:
The learners are required to:
1. enlist real life examples to differentiate between offer and invitation to an offer
2. list out some recent cases of supervening impossibility
3. enumerate different types of damages available under different situations
4. prepare a list of gratuitous and non-gratuitous bailment contracts entered into daily life
5. observe from your environment how principal-agent relationships get created in different
situations
Suggested Readings:
 Singh, Avtar. The Principles of Mercantile Law. Lucknow. Eastern Book Company.
 Sharma, J.P. and Kanojia S. Business Laws. New Delhi. Bharat Law House Pvt. Ltd.
 Tulsian P.C. Business Law. New [Link] McGraw Hill.
 Jagota R. Business Laws. MKM Publishers ScholarTech Press
Additional Resources
 Kuchhal, M C. Business Laws. New Delhi. Vikas Publishing House.
 Arora, S. Business Laws. New Delhi. Taxmann
 Sharma, J.P. and Kanojia S. Vyavsayik Sanniyam, Delhi University Hindi Cell. (For Hindi)

Note: Learners are advised to use latest edition of text books

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
PRINCIPLES OF MANAGEMENT
BAC: DSC-4

Objective: The course aims to equip learners with essential management related knowledge and
skills and their applicability in the real world.

Learning Outcomes: After completion of the course, learners will be able to:
1. understand the evolution of management and its significance
2. comprehend and analyze applicability of managerial functions
3. analyze how organisations adapt to an uncertain environment and changes in organisation
structures over time.
4. interpret the role of directing in business
5. understand the function of controlling and contemporary issues in management
Course Contents:
Unit wise weightage C&K* A&A**
Unit of marks (in %)
Unit 1: Introduction to Management 20% √ √
Unit 2: Functions of Management 15% √ √
Unit 3: Planning and Organizing 25% √ √
Unit 4: Directing 25% √ √
Unit 5: Controlling and Contemporary 15% √ √
Issues in Management

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction to Management

Principles of management - concept, nature and significance; Evolution of Management thought:
Classical (Fayol‘s principles of management; Taylor‘s scientific management), Neoclassical
(Hawthorne Experiments), Modern approach (Systems Approach; Contingency Approach).

Unit 2: Functions of Management

Management functions and their relationship- planning, organizing, staffing, directing and
controlling; Coordination - concept, characteristics and importance; Functional areas of
management – an overview.

Unit 3: Planning and Organizing

Planning- meaning, strategic and operations planning; Decision-making- concept, importance
and bounded rationality; Organizing- division of labor & specialization; Organisational
structures- traditional and modern; Factors affecting organisational design.

Unit 4: Directing
Concept and theories of Motivation- Maslow‘s need hierarchy, Herzber‘s two-factor theory,
Theory X&Y; Leadership-meaning and importance, leadership styles, Transactional and
transformational leadership; Communication- meaning and importance.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Unit 5: Controlling and Contemporary Issues in Management
Principles of Controlling, performing controlling function; Management challenges of the 21 st
Century; Century; Factors reshaping and redesigning management purpose, performance and
reward perceptions- Internationalization; Digitalization; Entrepreneurship & innovation;
Workplace Diversity

Practical Exercises:
The learners are required to:
1. assess the applicability of managerial theories in today‘s corporate world.
2. demonstrate the use of managerial functions in organizing an event
3. prepare a comparative analysis of organization structures of various companies.
4. demonstrate various types of leadership styles in form of role play and identify the
motivation techniques used by leaders.
5. discuss the impact of emerging issues in management.

Suggested Readings:

● Drucker, P. F. (1954). The Practice of Management. Newyork: Harper & Row.

● Drucker, P. F. (1999). Management Challenges for the 21st Century. Harper Collins
Publishers Inc.
● Griffin. Management Principles and Application. Cengage.
● Koontz, H., & Weihrich, H. (2012). Essentials of Management: An International and
Leadership Perspective. McGraw Hill Publications
● Kumar, Pardeep. Management: Principles and Applications. JSR Publication House LP,
Delhi.
● Mahajan, J.P. and Mahajan Anupama. Management Principles and Applications. Vikas
Publications.
● Rao, V.S.P. Management Principles and Applications. Taxmann Publications.

Note:The latest edition of the readings may be used.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
COST ACCOUNTING
BAC: Discipline (A&F)- A1

Objective: The course aims to develop understanding among learners about contemporary
cost concepts and rational approach towards cost systems and cost ascertainment. The
course also aims to provide knowledge about various methods of cost determination under
specific situations and to acquire the ability to use information determined through cost
accounting for decision making purposes.
Learning Outcomes: After completion of the course, learners will be able to:
1. Determine various components of cost of production;
2. Compute unit cost and total cost of production and prepare cost statement;
3. Compute employee cost, employee productivity and employee turnover;
4. Determine cost under job costing, process costing, contract costing and service costing;
5. Compute the break-even point of a product and firm.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction 20 √ √
Unit 2: Elements of Cost : Material and 20 √ √
Employee Cost
Unit 3: Elements of Cost: Overheads 20 √ √
Unit 4: Methods of Costing 20 √ √
Unit 5: Cost-Volume-Profit Analysis 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction
Meaning, scope, objectives and advantages of cost accounting; Difference between
financial and cost accounting. Cost concepts and classifications, Overview of elements of
cost and preparation of Cost Sheet. Role of a cost accountant in an organisation.

Unit 2: Elements of Cost : Material and Employee Cost

(a) Materials: Accounting and control of materials: Concept of material cost and
control, accounting and control of purchases, storage and issue of materials.
Inventory systems, Methods of pricing of materials issues — FIFO, LIFO, and
Weighted Average, Physical Verification, Fixation of stock levels, determination of
economic order quantity, ABC analysis. Accounting treatment and control of losses
— Wastage, scrap, spoilage and defectives
(b) Employee Cost: Accounting and Control of employee cost; time keeping and time
booking; Concept and treatment of idle time, over time and employee turnover

Unit 3: Elements of Cost: Overheads

Classification, allocation, apportionment and absorption of overheads, Treatment of under
and over-absorption.

Unit 4: Methods of Costing

Job costing, Contract costing, Process costing (excluding treatment of work-in- progress,
joint and by- products). Service costing (only transport).
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Unit 5: Cost-Volume-Profit Analysis
Concept of cost-volume-profit analysis, marginal cost and marginal cost equation, profit-
volume ratio, break-even analysis, cost break- even point, composite break- even point,
margin of safety, simple break-even chart, Identification of key factor and determination of
profitability.

Notes :
1. Treatment of various items of cost should be as per the relevant cost
Accounting Standards (CAS) issued by Institute of Cost Accountant of
India.
2. Use only simple numerical problems in all the above units to explain the various
concepts, methods and techniques given therein.
3. Use of spreadsheet software should be encouraged for the basic calculation.

Practical Exercises:
The learners are required to:
1. Prepare a cost statement for manufacturing and/ or service organisation.
2. Identify the items to be included and excluded in the cost system.
3. Visit industries to understand process costing and prepare a cost statement for any
process industry.
4. Visit a factory and compute the employee cost of the firm.
5. Suggest suitable cost system for different types of services organisation.
6. Analyze Research & Development cost in pharmaceutical & similar industry.

Suggested Readings:
● Arora, M.N. Cost Accounting-principles and practice. Vikas Publishing House, New
Delhi.
● Goel, Rajiv Kumar & Ishaan Goel. Concept Building Approach to Cost Accounting for
[Link] (Hons.)/[Link]., Cengage,
● Goel, Rajiv Kumar & Ishaan Goel. Concept Building Approach to Management
Accounting. Cengage
● Gupta, Shruti, Reeta & Rao, R. Prabhakar. Cost Accounting for [Link]., Sultan Chand.
● Maheshwari, S. N., &S. N. Mittal. Cost Accounting. Theory and Problems. Shri Mahavir
Book Depot, New Delhi.
● Singh, Surender. Fundamentals of Cost Accounting. Kitab Mahal, Allahabad/New Delhi.
● Singh, Surender. Management Accounting, PHI Learning, New Delhi.
● Tulsian, P.C. Cost Accounting. [Link], New Delhi.

Additional Resources
● Drury, Colin. Management and Cost Accounting. Thomson Learning.
● Horngren, Charles T., George Foster and Srikant M. Dattar. Cost Accounting: A
Managerial Emphasis. Prentice Hall of India Ltd., New Delhi.
● Jain, S.P., and Narang, K.L. Cost Accounting: Principles and Methods. Kalyani
Publishers, Jalandhar.

Note: Latest edition of the readings may be used.

UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
COMPANY LAW
BAC: DSC-6

Objective: The course aims to develop and comprehend business and its processes in
accordance with the provisions of the Companies Act, 2013 while analysing case laws.

Learning Outcomes: After completing the course, the student shall be able to:
1. comprehend company as a form of business organisation
2. understand the fundamentals of incorporating the company.
3. attain skills in drafting the memorandum and articles of association
4. recognise the difference between different types of prospectus.
5. comprehend the process of calling and conducting company meetings

Course Contents:

UNIT Unit wise C&K* A&A

weightage *
of marks *
Unit1: Introduction of a company 25
Unit2: Formation of a company 15
Unit3: Memorandum and Articles of 15
association
Unit4: Share Capital 25

Unit5: Company Meetings 20

*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit I: Introduction
Characteristics of a company; Lifting of corporate veil; Types of companies including one
person company, small company, associate company, dormant company, producer company;
Association not for profit; Illegal association.

Unit II: Formation of a company

Formation of company, promoters, functions and their legal position, pre- incorporation
contracts, steps in incorporation, and process of on-line registration of a company.

Unit III: Memorandum and Articles of Association

Memorandum of association definition, clauses and its alteration, doctrine of ultra vires, articles
of association, contents and its alteration, doctrine of constructive notice and indoor
management.

Unit IV: Share Capital

Prospectus, shelf and red herring prospectus, mis-statement in prospectus; issue, allotment and
forfeiture of share, calls on shares; issue of sweat equity; employee stock option; issue of bonus
shares; right shares, transfer and transmission of shares, buyback; demat system.

UNIT V: Company Meetings

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Meetings of shareholders; types of meeting, convening and conduct of meetings, requisites of a
valid meeting- notice, agenda, chairman, quorum, proxy, resolutions, minutes; postal ballot, e-
voting.

Practical Exercises

The learners are required to:

1) identify and classify types of companies by taking real life examples.
2) fill dummy SPICE Form for incorporation of a company.
3) read the Memorandum and Articles of association of a particular company.
4) enlist steps in the book-building process and examine a red herring prospectus of a latest
IPO from SEBI website.
5) prepare a list of businesses conducted by ordinary resolution.

Suggested Readings
● Gowar, LCB. Principles of Modern company Law, Stevens & Sons,London.
● Sharma, J.P. An Easy Approach to Corporate Laws, Ane Books Pvt. Ltd., New Delhi
● Kumar, A. Corporate Laws. Taxmann
● Chadha R. & Chadha, [Link] Laws. Scholar Tech Press, Delhi

Additional Resources
● Hanningan, Brenda. Company Law, Oxford University Press,U.K.
● Ramaiya. A Guide to Companies Act. Nagpur. Wadhwa Book Company.
● Kannal, S., & Sowrirajan, V.S., Company Law Procedure. Taxman‘s Allied Services (P)
Ltd., New Delhi.

Note: Latest edition of the readings may be used.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

SUSTAINABLE DEVELOPMENT
BAC:GE- 4.3d

Objective: The course aims to provide the learners an understanding of the key challenges
and pathways to sustainable development i.e. also socially inclusive and environmentally
sustainable.

Learning Outcomes: After completion of the course, learners will be able to:
1. Explain key initiatives required to enhance the contribution of an organisation towards
Sustainable Development;
2. Analyze the significance of various steps taken by UNDP to ensure Sustainable
Development;
3. Assess the results of Smart Cities Mission Initiative of Government of India;
4. Explain the key achievements of National Programmes/Initiatives aligned with SDGs.

COURSE CONTENTS:

Unit Unit wise C&K A&A

Weightage of
Marks (in %)

Unit 1: Introduction 15 √ -

Unit 2: Sustainable Development Goals 20 √ √

(SDGs)-I

Unit 3: Sustainable Development Goals 20 √ √

(SDGs)-II

Unit 4: Responsible Production and Mindful 25 √ √

Consumption

Unit 5: Responsible Investment 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction
Sustainable Development: Meaning, Principles, History of Sustainable Development.
Components of sustainability, Goal Based Development, Feasibility of Sustainable
Development; Sustainable Development and International Contribution: International Summits,
Conventions, Agreements. Triple Bottom Line approach. Environmental, social and governance
(ESG) factors. Role of ICT in Sustainable Development. Community Engagement. Policy
framework on Sustainable Development in India.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Unit 2: Sustainable Development Goals (SDGs)-I
Sustainable Development Goals (SDGs): Meaning, Background, Transition from Millennium
Development Goals (MDGs) to SDGs. Role of UNDP; SDG Integration. SDGs (1-6): No
Poverty, Zero Hunger, Good Health and Well-Being, Quality Education, Gender Equality, Clean
Water and Sanitation. SDGs (1-6) in India: Key indicators of performance.

Unit 3: Sustainable Development Goals (SDGs)-II

SDGs (7-17): Affordable and Clean Energy, Decent Work and Economic Growth, Industry,
Innovation and Infrastructure, Reduced Inequalities, Sustainable Cities and Communities,
Climate Action, Life Below Water, Life on Land. Peace, Justice and Strong Institutions,
Partnerships for the Goals. SDGs (7-17) in India: Key indicators of performance.

Unit 4: Responsible Production and Mindful Consumption

Responsible Production and mindful consumption: concept, rationale, implications, challenges
and opportunities. Global initiatives on Sustainable Development by Industry: World Business
Council for Business Development.

Unit 5: Responsible Investment

Responsible Investment: concept, rationale, implications, challenges, and opportunities. Socially
Responsible Investment: Green Bonds, Carbon Credits. Socially Responsible Mutual Funds.
Global Reporting Initiatives.

Practical Exercises:
The learners are required to:
1. Identify an organisation and suggest key initiatives required to enhance the contribution of
that organisation towards Sustainable Development and measure the quantum of
improvements that would be achieved by the implementation of such initiatives.
2. Visit the website of UNDP and other related internet resources wherein the cases related to
action taken for achieving the SDGs are specified and compare it with the organisation
chosen in unit 1 above and present report of the benchmarking exercise and the new
suggestions/recommendations for taking the organisation to the next level.
3. Prepare and present a report on Smart Cities Mission Initiative of Government of India
highlighting the strategy, key features of Smart Cities, achievements, and challenges.
4. Identify an organisation which is integrating practices (green initiative, dry waste
management, recycling, etc.) related to SDGs of responsible Production & Consumption.
Prepare and present the report of its strategies highlighting the cumulative impact of its
outcome.
5. Identify a company dealing with green bonds in India, analyze its business model. Prepare
and present a report of its contribution to the environment.

Suggested Readings:

 Edwards, A. R., & Orr, D. W. (2005). The Sustainability Revolution: Portrait of a Paradigm
Shift. British Columbia: New Society Publishers.
 Reid, D. (1995). Sustainable Development: An Introductory Guide. London: Earthscan
Publications Ltd.
 Rogers, P. P., Jalal, K. F., & Boyd, J. A. (2012). An Introduction to Sustainable
Development. Abingdon: Routledge.
 Stokke, O. (2018). Sustainable Development. Abingdon: Routledge.

Note: Learners are advised to use latest edition of text books.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Entrepreneurship
BAC: DSC- 8

Objective: This course aims at imparting basic knowledge on entrepreneurship and new
enterprise creation so that it is able to provide an opportunity for the students to opt for
entrepreneurship as an alternative career option.

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the entrepreneurship as volition in context of India
2. interpret the knowledge and ideas on the existing support system for entrepreneurial
orientation
3. demonstrate the enterprise formation process for gaining ideas
4. demonstrate requirements of post-enterprise creation for effective operations of the business
5. interpret the knowledge on available growth strategies for implementing effective suitable
strategy for expansion and growth

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction 20 √ √
Unit 2: Entrepreneurial Eco-System 20 √ √
Unit 3: Enterprise Formation Process 20 √ √
20 √ √
Unit 4: Managerial Aspects of Business
Unit 5: Managing Growth 20 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit I: Introduction
Entrepreneurship- meaning, importance and determinants; Entrepreneurship in Indian scenario
as a career option; Understanding intrapreneurship, techno-entrepreneurship, net-
entrepreneurship, eco-entrepreneurship, and social entrepreneurship.

Unit II: Entrepreneurial Eco-System

Socio-economic support system for entrepreneurship, public and private system of stimulation;
Role of development institutes; Availability of finance, marketing, technology and project
related assistance; Role of trade associations and self-help groups for promotion of
entrepreneurship; Types of business entities- micro, small and medium enterprises; Role of
MSME sector in Indian economy; Nature of family business in India
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Unit III: Enterprise Formation Process
Understanding and analyzing business opportunities; Market demand analysis, preparation of
business plan, project feasibility study; Start ups and basic start ups problems; Cases of Indian
start ups, sources of financing business start ups (practical knowledge on preparation of
business plan/project report shall be taught in the class)

Unit IV: Managerial Aspects of Business

Managing finance- preparation of operating/cost budget, cash budget; Understanding
management of short term and long term capital; Human resource planning; Contract
management; Understanding marketing methods; Understanding of GST and other tax
compliances

Unit V: Managing Growth

Business growth strategies specific to small enterprises; Enterprise life cycle and various
growth strategies; Business collaboration and outsourcing of resources; Network management;
Business succession planning for sustenance; Managing family business and its conflicts.

Suggested Reading:

● Brandt, S. C. Entrepreneuring: The Ten Commandments for Building a Growth

Company.
● MacMillan Business Books.
● Dollinger, M. J. Entrepreneurship: Strategies and Resources. Illinois: Irwin.
● Holt, D. H. Entrepreneurship: New Venture Creation. New Delhi: Prentice Hall of India.
● Panda, S. C. Entrepreneurship Development. New Delhi: Anmol Publications.
● Taneja, S., & Gupta, S. L. Entrepreneurship Development-New Venture creation. New
Delhi: Galgotia Publishing House.
● Vasper, K. H. New Venture Strategies (Revised Edition ed.). New Jersey: Prentice-Hall.

Note: Learners are advised to use latest edition of text books.

UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Entrepreneurship & Small

Business
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Fundamentals of Business Organisation

BAC: Discipline (ESB) - A1

Marks: 100 Credits: 4

Objective: The purpose of this course is to facilitate awareness about nature of business
activity, ownership types and dynamic environment in which the business operates.

Learning Outcomes: After completion of the course, learners will be able to:
1. summarize the relationship between business and the environment.
2. analyze the environmental factors affecting business with special reference to
SWOT analysis.
3. interpret about various forms of business organisations
4. analyze the principles of business management.

Course Contents:

Unit wise weightage C&K A&A*

Unit
of marks (in %) * *

Unit 1: Introduction 25 √ √

Unit 2: The Environment of Business 25 √ √

Unit 3: Forms of Business Organisations 25 √ √

Unit 4: Principles of Business

25 √ √
Management

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit I: Introduction
Concept of business, industry & commerce and their interrelationship in today‘s environment;
MSME- definitions; Profile of activities; Role of MSMEs in Indian economy (national and
state- level)

Unit II: The Environment of Business

Elements of environment- natural, legal & political, technological, economic, socio-cultural
and international; Business- environment interface; SWOT analysis, strategy formulation

Unit III: Forms of Business Organisations

Sole proprietorship, partnership, limited liability partnership, private limited company, public
limited company, cooperatives & self-help groups, HUF and family business; Criteria for the
choice of a suitable form of business organisation; Relative suitability of the various forms for
MSMEs
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Unit IV: Principles of Business Management
Evolution of management; Principles of management - concept, nature and significance; Fayol‘s
principles of management; Taylor‘s scientific management- principles and techniques; Role of
management in our lives; Functional areas of management – an overview

Suggested Readings:
● Basu, C. (2017). Business Organisation and Management. McGraw Hill Education.
● Burton G. and Thakur, M. Management Today: Principles and Practice. New Delhi.
Tata McGraw Hill,.
● Gupta C. B. Modern Business Organisation. New Delhi. Mayur Paperbacks.
● Kaul, V. K. (2012). Business Organisation Management. Pearson Education .
● Koontz, H., & Weihrich, H. (2012). Essentials of Management: An International
and Leadership Perspective. Paperback.
● Singh, B. P., & Singh, A. K. Essentials of Management. New Delhi. Excel Books
Pvt. Ltd.

Additional Resources
● Buskirk, R.H., et al. Concepts of Business: An Introduction to Business System.
New York. Dryden Press.
● Griffin. Management Principles and Application. Cengage Learning.
● Griffin, R. W., Phillips, J. M., & Gully, S. M. (2009). Organisational
Behavior: Managing People and Organisations. Biztantra publishers.

Note: Learners are advised to use latest edition of text books.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Fundamentals of Entrepreneurship
BAC: Discipline (ESB) - A2

Marks: 100 Credits: 4

Objective: The basic objective of this paper is to promote entrepreneurial awareness among
the learners so as to understand its need and relevance in Indian society as well as to make
students aware of the existing environmental support system for the promotion of
entrepreneurship in the country.

Learning Outcomes: After completion of the course, learners will be able to:
1. summarize entrepreneurship and its process.
2. analyze knowledge on the existing socio-economic support system for promotion of
entrepreneurship.
3. describe and link the individual‘s capability and strength as a guiding force towards
entrepreneurial orientation and their commitment to act as an agent of social change through
entrepreneurial participation.
4. interpret and motivate himself towards entrepreneurial desire leading to selection of
entrepreneurship as a career.
5. analyze the entrepreneurial process for initiating new venture creation.

Course Contents:
Unit wise C&K* A&A
Unit weightage of **
marks (in %)
Unit 1: Entrepreneur and Enterprise 20 √ √

Unit-2 Entrepreneurial Person 20 √ √

Unit 3: Entrepreneurship and its Process 20 √ √
20 √ √
Unit 4: Entrepreneurial Environment
Unit-5 : Entrepreneurial Performance 20 √ √
and Rewards
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit I: Entrepreneur and Enterprise

Meaning and types of entrepreneurs, characteristics of entrepreneurs, entrepreneur vs. manager;
Role and functions of entrepreneurs in relation to the enterprise and in relation to the economy.

Unit II: Entrepreneurial Person

Entrepreneurial personality; Entrepreneurial competencies; EDI‘s prescribed competencies;
Social groups and their entrepreneurial actions; Entrepreneurial motivation; Motivation theories
and entrepreneurial behavior- need for achievement.

Unit III: Entrepreneurship and its Process

Entrepreneurial process and its dynamics in the environment; Opportunity identification process;
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Business plan and feasibility analysis of business ideas; Contents of a business plan/project.

Unit IV: Entrepreneurial Environment

Entrepreneurial support system- social, economic and financial support system; Contemporary
role models; Family business in India and their contribution to entrepreneurship; Role of
educational institutions in the promotion of entrepreneurship.

Unit V: Entrepreneurial Performance and Rewards

Measures of entrepreneurial performance; Financial and psychological rewards;
Entrepreneurial risks; Risk-rewards compatibility; Entrepreneurial rewards in the context of
socio-economic environment of India.

Suggested Readings

● Holt, D. H. Entrepreneurship: New Venture Creation. New Delhi: Prentice Hall of

India.
● Panda, S. C. Entrepreneurship Development. New Delhi: Anmol Publications.
● Taneja, S., & Gupta, S. L. Entrepreneurship Development-New Venture creation.
New Delhi: Galgotia Publishing House.

Additional Resources

Journals & Periodicals:

● Journal of Entrepreneurship
● SEDME
● Laghu Udyog Samachar
●
Note: Learners are advised to use latest edition of text books.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Contemporary Policy & Institutional Framework

BAC: Discipline (ESB) - A3

Objective: The purpose of this paper is to acquaint students with various contemporary policies
and institutional framework that support entrepreneurial promotion.

Learning Outcomes: After completion of the course, learners will be able to:
1. demonstrate about legal framework governing MSMEs.
2. interpret the knowledge about government support system for entrepreneurial options.
3. summarize and be well-versed with the changing face of MSME in the light of liberalized
economic policy.
4. describe the working of promotional programmes for SMEs.
5. interpret knowledge of marketing and financial support system.

Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1: Introduction 20 √ √

Unit-2 Policy Perspective Changes 20 √ √

Unit 3: Legal Framework and SMEs 20 √ √
20 √ √
Unit 4: Support System and SMEs
Unit-5 : Marketing and Financial Support 20 √ √
System
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit I: Introduction
Micro, Small and Medium Enterprises Development Act (MSMEDA), 2006; Definitions of
MSME, institutional support for SMEs; Provisions pertaining to the promotion and
development of MSME.

Unit II: Policy Perspective Changes

Changing context of the MSMEs in the era of liberalization, privatization and globalization;
Changing perception on competitiveness and quality issues; Changing face of marketing
strategy of products of MSMEs; government schemes for SMEs in India.

Unit III: Legal Framework and SMEs

Provisions of various laws applicable to SMEs, (objectives, definition and salient provisions of
industrial, commercial and labor laws applied to SMEs), need for a comprehensive legal
framework for SME sector.
Unit IV: Support System and SMEs
Promotional programmes for SMEs, evaluation of institutional support system for SMEs
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
operating in the country; Support for entrepreneurship through skill development programmes
of government.

Unit V: Marketing and Financial Support System

Institutions for promoting entrepreneurial training and development- objectives, schemes of
incentives- financial and non-financial incentives; Training needs of existing entrepreneurs
(particularly First generation entrepreneurs); Support for enhancing marketing, production,
and export performance.

Suggested Readings

● Nanda, K.C. Credit and Banking: What Every Small Entrepreneur (and Banker)
Must Know. New Delhi: Response Books.
● Verma, J.C. and Singh, G. Small Business and Industry- A Handbook for
Entrepreneurs. New Delhi: Sage.

Additional Resources

● Peters, B. Guy, Zittoun, Philippe (Eds.). Contemporary Approaches to Public

Policy- Theories, Controversies and Perspectives. Palgrave Macmillan.

Note: Learners are advised to use latest edition of text books.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Launching a New Venture
BAC: Discipline (ESB) - A4

Objective: The purpose of this paper is to acquaint students with various opportunities to
establish and launch a new venture with identifying the entrepreneurial opportunity.

Learning Outcomes: After completion of the course, learners will be able to:
1. demonstrate entrepreneurial opportunities and creating business ideas
2. analyze and carrying out feasibility study of the business proposal
3. describe the formation of the new venture, its legal aspects and Business Plan
4. demonstrate the building effective team and strategies to run the venture
5. describe the business ideas and growing the venture through various stages of financing
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Entrepreneurial Opportunities 20 √ √
and Business ideas
Unit 2: Feasibility Study 20 √ √

Unit 3: Business Formation 20 √ √

Unit 4: Human Resource and Strategic 20 √ √
Planning
Unit 5: Business Scalability and Growth 20 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application
UNIT 1 Entrepreneurial Opportunities and Business ideas
● Innovation and Creativity: Meaning and types of Innovations; Meaning and role of
creative thinking in generating Innovative ideas
● Entrepreneurial Opportunities and Business Ideas: Meaning, nature and Identification of
Entrepreneurial Opportunities; Meaning, nature and Techniques of generating Business
Ideas; Difference between Entrepreneurial Opportunities and Business Ideas
UNIT 2 Feasibility Study
● Market Feasibility: Customer Analysis; Pricing Decision; Sales Forecast and Sales
Distribution; Competition Analysis
● Financial Feasibility: Concepts of startup (project) costs, operating costs; introduction to
sources of finance; introduction of various financial statements
● Technological Feasibility: Product/Service Feasibility

UNIT 3 Business Formation

● Meaning and process of formation of Sole Proprietorship, Partnership, Limited Liability
Partnership, Company (including Section 8 company and One Person Company) and
Non-Governmental Organizations (NGO)
● Legal Aspects-Intellectual Property Protection: Patents, Copyrights, Trademarks
UNIT 4 Human Resource and Strategic Planning
● Team building and Networking
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
● Management Strategies- Competitive Strategy, Corporate Strategy; Business Strategy,
Functional Strategy and Operating Strategy
● Business Plan
UNIT 5 Business Scalability and Growth
● Financing through Pitching
● Financing Stages: Self-funding, Seed capital, Business Incubators and Facilitators, Angel
Investors, Banks, Venture Capitalists, Initial Public Offering (IPO)
● Strategies for Growth-Acquisition, Mergers, Franchisee, Diversification, Market
Segmentation, Market Penetration, Market Development, Product Development,
Internationalization
Suggested Case Studies
● Swiggy- Foodtech Startup
● Flipkart- E-Commerce Startup
● ByJu‘s – Education tech Startup
● PayTm- Fintech Startup
● Dream 11- Gaming Startup
● Ola- Mobility Startup
● OYO- Hospitality Startup
● Meesho- e-commerce Startup
● Nykaa- e-commerce Startup

Practical Exercises:
The learners are required to:
1. complete the exercise wherein they are given different situations and scenarios to start
their own business (in terms of capital, liability, scale of operations, etc.) and are asked to
select the most suitable form of business and justify the same highlighting the advantages
and disadvantages of their choice.
2. identify the business opportunity, conceive of a business idea, conduct feasibility
analysis, start a business venture
3. visit different enterprises and present a report on business models followed by them
through a comparative analysis.
4. record and report their observations regarding the Emerging Issues and Challenges of
Entrepreneurship in Indian context
5. visit an enterprise which has grown in recent years and understand the growth strategy.
Suggested Readings:
● David H. Holt: Entrepreneurship New Venture Creation
● Kathleen R. Allen: Launching New Ventures: An Entrepreneurial Approach
● Sapna Bansal: New Venture Planning, JSR Publishing House
● Timmons Jeffry A.: Planning and Financing the new venture
● Jack M Kaplan, Anthony C Waren : Patterns of Entrepreneurship Management
● Thomas [Link], Norman M. Scarborough: Essentials of Entrepreneurship and
Small Business Management
● [Link]

Note: Learners are advised to use latest edition of text books.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Practical Aspects of Entrepreneurship
BAC: Discipline (ESB) - A5

Learning Outcomes: After completion of the course, learners will be able to:
1. analyze and acquire the fundamental pre-conditions for entrepreneurship.
2. demonstrate entrepreneurial organizational Assistance offered to startups
3. analyze and evaluating the Public and Private ecosystem for promoting entrepreneurship
4. demonstrate the identifying, analyzing and evaluating various sources of entrepreneurial
finances available to startups
5. interpret the facilitating hands on experience through project reports and business plans
Course Contents:

Unit wise
C&K A&A*
Unit weightage of
* *
marks (in %)

Unit 1: Assessing Entrepreneurial

20 √
Business Environment √

Unit 2: Organisation Assistance 20 √

√

Unit 3: Entrepreneurial financing

20 √
(Private and Public) √
20
Unit 4: Preparing Business plans and +10(internshi
√
Project Report p project √
report)
Unit 5: Adapting digital developments
10 √
and Disruptions √

Unit 1: Assessing Entrepreneurial Business Environment

Introduction to entrepreneurship, Dimensions of Entrepreneurship, Entrepreneurial Mindset,
startup culture growth and developments with special reference to India (case studies),
environmental analysis, success stories of entrepreneurs - Indian and international, family
business culture in India, succession planning, Relevant case studies

Unit 2: Organisation Assistance

Emerging forms of organising startups,- OPC, LLP, e-commerce model, network organisation,
co- working space, overview of Industrial Park, Special Economic Zone ,Khadi and Village
Industries Commission (KVIC), MSME, startup Environmental Clearance, prerequisite
clearances for startups, Quality Standards with special reference to Indian and international
standards specifications, over view of incentives , facilities and reliefs for startups
(Excise,,income tax etc.), Modernisation assistance to small scale unit, Incentives and facilities
to exports entrepreneurs
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Unit 3: Entrepreneurial financing (Private and Public)
Private support system- angel investing, Venture capital, Private equity, crowd funding,
bootstrapping, Business incubators, Financial assistance by Government agencies, - NSIC,
SIDO, MSME, SIDBI, SFC, DST, Governmental Start-up schemes- Make in India, Startup
India, Standup India, Non-Governmental Financial institutes- ICICI, EDI, SME chamber of
India, ICSE, Understanding basics of financial statements (balance sheet and income statement
and cash flow analysis)

Unit 4: Preparing Business plans and Project Report

Idea generation and Feasibility analysis, Building a business plan and effectively communicate
and "sell" new business concepts to investors, Mock business plan w.r.t different products and
services, Aspects of a Project, Phases of a Project, Project Report, Contents of a Project Reports,
Proforma of a Suggested Project Report for a manufacturing and service Organization
Unit 5: Adapting digital developments and Disruptions
Digital disruptions, threats of mega alliances, strategies to sustain new business, challenges of
takeovers and acquisitions, Emerging new business forays- opportunities, dimensions and
challenges, regulations.
Practical exercises:
1. Learners are expected to undergo 6 weeks entrepreneurial internship at a business under the
ambit of MSME sector
2. Prepare and present a project report on the above mentioned internship to the respective
teacher/ committee
3. Students are required to organise, participate and eventually learn from entrepreneurial boot
camps, hacathon, seminars and field trips in Delhi NCR

Suggested Case studies

• case study on the Indian Unicorn - Zomato, Mobikwik, Policy bazaar, Pharmacy
• Readings about some leading venture capitalist- Tiger capital, Softbank, Sequoia capital
• Case studies - Alibaba, Facebook, Nirma, Fab India

Suggested Readings
● Belsky, Scott , ―The Messy Middle: Finding Your Way Through the Hardest and Most
Crucial Part of Any Bold Venture‖, Portfolio Penguin, 2018
● Baron, Robert A. And Hmieleski, Keith M, ―Essentials of Entrepreneurship Second
Edition: Changing the World, One Idea at a Time‖, Edward Elgar, latest edition may be
used.
● Burns, Paul and Dewhurst, Ji, ― Entrepreneurship and Small Business‖, Springer, latest
edition may be used.
● Jain, Vandana, ―Entrepreneurship‖, Singhal Publications, 2022

Note: Learners are advised to use latest edition of text books.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Managerial and marketing aspects of Small Business

BAC: Discipline (ESB) - A6

Learning Outcomes: After completion of the course, learners will be able to:
1. summarize the different components of the managerial aspects in small businesses.
2. interpret the theoretical and practical tools of Human Resource, Finance, Marketing and
Operational division of Small Business.
3. describe and know about the important aspects and constraints of Marketing for small
business.
4. demonstrate need and application of recent changes in marketing technology.

Course Contents:
Unit wise C&K* A&A
Unit weightage of **
marks (in %)
Unit-1: Understanding Managerial 20 √ √
Aspects of Small Business
Unit-2: Managerial Techniques of Small 20 √ √
Business in Contemporary Environment
Unit-3: Measurement and Management 20 √ √
of Managerial Aspects
Unit- 4: Technological Advancement and 20 √ √
Marketing of Small Business
Unit-5: Changing Face of ICT based 20 √ √
Digital Marketing

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application.

UNIT-1 : Understanding Managerial Aspects of Small Business

Components of the managerial aspects of small business. Managerial roles and functions in a
small business. Entrepreneur as the manager of his business. Need for and extent of technical,
professional skills for management of small business.

UNIT-2: Managerial Techniques of Small Business in Contemporary Environment

Identification and Classification of the different aspects of small business such as - finance,
Human Capital, production & operation, Market & Industry, Technical and Technological, Legal
and banking, International business, Social & Environmental, and economic aspects

UNIT-3: Measurement and Management of Managerial Aspects

Measurement and Management of the quantitative and/or qualitative value of financial,
operation, Market, Technical, Environmental, and economic aspects of small business.
Benchmark parameters of successful small business with focus on financial and market aspects.

UNIT- 4: Technological Advancement and Marketing of Small Business

Concepts and Components of Marketing. Gap identification for marketing of new and
established product & services. Competition measurement and its management. Quality-
Quantity-price trade off in marketing decision. Role of Marketing Manager in promotion and
expansion of product in the economic system. Advertising & publicity. Sales & distribution
Management. Issues in small business marketing. Idea of consortium marketing. Competitive
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
bidding, E-Tender, E-Marketing, GeM (Government E-Marketing), CPPP participation. Tender
marketing.

UNIT-5: Changing Face of ICT based Digital Marketing

Introduction to Web Marketing and SEO, The Significance of Web Marketing, Internal
Measures for SEO. Do and Dont's for Web Content, Link Building, Introduction to Web
Marketing Tools. Online Advertising and Search Engines, AdWords overview, Creating and
Managing Campaigns. Unit3: Display Network, Advertising on Display Networks, Image
Advertising, Mobile Advertising, Video Advertising, YouTube Advertising, Advanced
AdWords, Keyword Planner, Product List Ads. Social Media Advertising, Creating Effective
Content, Do and Dont's for Social Media. Analyzing Target Audience, E-Mail Marketing,
Creating E-mail Campaigns, Effective strategies for E-mail Marketing.

Suggested Readings:
● Bharat Bhaskar, Electronic Commerce: Framework, Technology and Application, 4th Ed.,
McGraw Hill Education.
● David Whiteley, E-commerce: Strategy, Technology and Applications, McGraw Hill
● Entrepreneurship and Small Business Management, C.B Gupta and S.S Khanka, Sultan
Chand Publications.
● Entrepreneurship: A South Asian Perspective, Donald. F Kuratko& T.V Rao, Cengage
Learning Publications.
● Kenneth C. Laudon and Carlo Guercio Traver, E-Commerce, Pearson Education.

Note: Learners are advised to use latest edition of text books.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Management of Small Business Enterprises

BAC: DSE (ESB) - 5.1

Objective: The purpose of this course is to acquaint the students with the basic knowledge of
managing a small enterprise.

Learning Outcomes: After completion of the course, learners will be able to:
1. describe entrepreneurial style of management
2. analyze the significance of having appropriate capital structure mix in the organisation
3. interpret and construct an influential marketing plan
4. analyze and realize the significance of having right mix of employees in the
organisation
5. demonstrate the process of planning for management succession.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Managerial Issues concerning 20 √ √
Small Enterprises
Unit 2: Managing the Capital Structure 20 √ √
Unit 3: Building a Powerful Marketing 20 √ √
Plan
20 √ √
Unit 4: Leading the Growing Enterprise
Unit 5: Planning for Management 20 √ √
Succession
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit I: Managerial Issues concerning Small Enterprises

Entrepreneurial style of management; Sole proprietorship and partnership, limited liability,
partnership; Registration process; Government tax pattern (brief overview); Strategic
management & entrepreneur- enterprise age and managerial strategies; Building competitive
advantage.

Unit II: Managing the Capital Structure

Funding-own savings, family/friends & relatives; Banks/lending institutions; Banking habits-
crossing of cheques, utility of overdraft facility etc.; Equity vs. Debt- financing-venture
capital, angel funds; Capital mix-short term and long term capital sources; Factors determining
efficient capital structure.

Unit III: Building a Powerful Marketing Plan

Building a guerrilla marketing plan, pin pointing the target market, plotting a guerrilla
marketing strategy; Building a competitive edge; E-Commerce and entrepreneur.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Unit IV: Leading the Growing Enterprise

Leadership in the new economy, hiring the right employees; Building right organisational
culture and structure; Challenge of motivating workers.

Unit V: Planning for Management Succession.

Planning the management/leadership succession in the enterprise (Case studies of management
style of efficient institutions).

Note: Case studies may be used in teaching various units.

Suggested Readings:

● Berger, B., The Culture of Entrepreneurship, Tata-McGraw Hill Publishing Company

Ltd., New Delhi, 1992.
● Chhabra,T.N., Entrepreneurship Development, Sun India Publications, New Delhi, 2012.
● Prasad, L.M., Business Policy: Strategic Management, Sultan Chand & Sons, New Delhi,
2004.
●
Additional Resources:
● Kaplan, Jack M. and Warren, A.C., Patterns of Entrepreneurship, 5th Ed., John Wiley &
Sons, Inc.,2016.
● Zimmerer, Thomas W. and Scarborough, N.M. Essentials of Entrepreneurship and Small
Business Management, 5th Ed., Prentice Hall India, New Delhi.,2007.

Note: Learners are advised to use latest edition of text books.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Evolution of Policy & Institutional Framework

BAC: DSE (ESB) - 5.2

Objective: The purpose of this course is to make the learners aware of the evolution of
the policies and institutional framework for the promotion of entrepreneurship in the
country.

Learning Outcomes: After completion of the course, learners will be able to:
1. demonstrate the understanding on the evolution of government policy towards small
enterprise sector
2. interpret the various policies with reference to small enterprises
3. describe the available institutional support system for promotion of small scale sector
4. describe the Policy framework for entrepreneurship and small business
5. analyze and review the Non-Governmental Initiative in Entrepreneurial Promotion

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Evolution of Small-ScaleSector 20 √ √
Policy
Legal Framework of Entrepreneurship 20 √ √
and Small Business
Unit 3: Institutional Support for 20 √ √
Entrepreneurship and Small Business
20 √ √
Unit 4: Policy Framework for
Entrepreneurship and Small Business
Unit 5: Non-Governmental Initiative in 20 √ √
Entrepreneurial Promotion

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit I: Evolution of Small-Scale Sector Policy

Genesis and the evolution of the Government of India‘s Small-scale sector policy; Gandhian
philosophy towards small enterprises and the recommendations of the Ford Foundation team.

Unit II: Legal Framework of Entrepreneurship and Small Business

Industrial Policy Resolutions 1956, 1977; New Economic Policy 1991; Reports of various
committees on Industrial and business activities particularly relating to the development of
entrepreneurship and small business; Report on entrepreneurship by Knowledge Commission.

Unit III: Institutional Support for Entrepreneurship and Small Business

National-level financial and non-financial institutions for entrepreneurship and small business
development and their roles, functions and schemes- Small Industries Development Bank of
India (SIDBI), National Small Industries Corporation (NSIC), National Institute of Small
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Industries and Entrepreneurship Development (NIESBUD), Entrepreneurship Development
Institute of India (EDII), NI-MSME, Export Promotion Council (emphasis on their objectives,
activities and schemes).
Unit IV: Policy Framework for Entrepreneurship and Small Business
State level policies and institutions situated in NCR, Delhi-their roles, functions and
promotional measures; Schemes under Directorate of Industries, Institutes of Entrepreneurship
Development (IEDs), State Finance Corporations (SFCs), State Industrial Development
Corporation (SIDC), Small Industries Service Institutes (SISI), Technical Consultancy
Organisations, DICs.

Unit V: Non-Governmental Initiative in Entrepreneurial Promotion

Role of FICCI and other nodal trade associations on entrepreneurship initiatives in private
sector; Private-public collaboration on entrepreneurship; Role of industries/entrepreneurs‘
associations and self-help groups.

Suggested Readings
● Nanda, K.C. Credit and Banking: What Every Small Entrepreneur (and Banker) Must
Know. New Delhi: Response Books.
● Verma, J.C. and Singh, G. Small Business and Industry- A Handbook for Entrepreneurs.
New Delhi: Sage.

Additional Resources
● Awasthi, D. N. and Sebastin, J.(1996). Evaluation of Entrepreneurship Development
Programmes. New Delhi: Sage Publications Private Limited.
● Juneja, J.S. (2002). Small and Medium Enterprises. New Delhi: Deep & Deep
Publications Pvt. Ltd.
● Journals, periodicals and Report:
● LaghuUdyogSamachar (Hindi and English)
● SEDME

Note: Learners are advised to use latest edition of text books.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Social Entrepreneurship
BAC: DSE (ESB) - 5.3

Marks: 100 Credits: 4

Objective: The purpose of this course is to acquaint the students with desirability, processes
and feasibility of social entrepreneurship in the social framework of India and to enable them
to find social entrepreneurship as an alternative occupational choice.

Learning Outcomes: After completion of the course, learners will be able to:
1. demonstrate the enhanced knowledge horizon in the sphere of social issues having propensity
for business opportunities.
2. analyze the new non-traditional business format that helps in attainment of sustainable
business development.
3. describe the efforts of both governmental and non-governmental organisation towards
promotion of social entrepreneurs.
4. demonstrate the cases of social entrepreneurship so as to have an insight in to the societal
roles in the promotion of social entrepreneurship.
5. describe the success and failure stories on entrepreneurship.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: The Entrepreneurial Society 20 √ √
Unit 2: Fundamentals of Social 20 √ √
Entrepreneurship
Unit 3: Developing a Framework for 20 √ √
Opportunity Identification in Social Sector

Unit 4: Social Dimension to

20 √ √
Entrepreneurship
Unit 5: Indian Experiences 20 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit I: The Entrepreneurial Society

The symbiotic relationship between entrepreneurship and economic development; Social
entrepreneurship in global context vis-à-vis India; Growth of social entrepreneurship- impetus
for entrepreneurship-push and pull factors.

Unit II: Fundamentals of Social Entrepreneurship

Meaning, forms and need for social entrepreneurship in contemporary societies; Corporate
Social Responsibility (CSR) and social entrepreneurship-linkages; Cases of corporate
promotion of social entrepreneurship in India; Governmental and non-governmental efforts in
the promotion of social entrepreneurship; Future prospects of social entrepreneurship.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Unit III: Developing a Framework for Opportunity Identification in Social Sector
Factors that create opportunity; Hobbies, work experience, internet, service sector; Market gap
analysis of emerging social arena; Opportunity identification process- project feasibility study
of social enterprises, sequence of analysis of project feasibility.

Unit IV: Social Dimension to Entrepreneurship

Role of mentors, role models, tolerance for failure; Family support for initiating formation of
social sector enterprises; Start ups in the social concept; Role of government in contributing to
growth of 1stgeneration social entrepreneurs.

Unit V: Indian Experiences

Success stories on social entrepreneurship- case studies of Indian social entrepreneurs;
Entrepreneurial failures and coping with it; Case studies of entrepreneurial failures in social
sector; Cultural support for failures (some cases of entrepreneurial success and failures and
lesson learnt- with recent examples, recent start ups in social sector).

Suggested Readings:
● Bansal, Rashmi. I Have A Dream-The inspiring Stories of 20 social entrepreneurs who
found new ways to solve old problems. Westland Books
● Berger, B. (1992). The Culture of Entrepreneurship. New Delhi: Tata-McGraw Hill
Publishing Company Ltd.
● Bornstein, D. How to Change the World: Social Entrepreneur and the power of New
Ideas.
● Mohammad Yunus, M. (2011).Building Social Business: The New Kind of Capitalism
that Serves Humanity‘s most pressing Needs. BBS, Public Affairs, New York.
● Additional Resources:
● Kaplan, J. M. (2003). Patterns of Entrepreneurship. John Wiley & Sons Inc.
● Zimmerer, T. W. & Scarborough, N. M. Essentials of Entrepreneurship and Small
Business Management (4th ed). New Delhi: Prentice Hall India.

Note: Learners are advised to use latest edition of text books.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Feasibility Study and Business Plan

BAC: DSE (ESB) - 6.1

Marks: 100 Credits: 4

Objective: The aim of this course is to acquaint the students with techniques of environmental
screening and how to conduct feasibility studies for any business plan.

Learning Outcomes: After completion of the course, learners will be able to:
After completing the course, the student shall be able to:
1. demonstrate that how a business idea is generated by analyzing all the interplaying factors.
2. interpret the know-how of conducting a feasibility study.
3. demonstrate the entrepreneurial opportunities in contemporary business environment.
4. describe the concept and implementation of a business plan.
5. analyze the significance of business planning

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Environmental Screening and 20 √ √
Idea Generation
Unit 2: Scanning Entrepreneurial 20 √ √
Opportunities
Unit 3: Feasibility Study 20 √ √
20 √ √
Unit 4: Project Planning and
Management
Unit 5: Business Plan 20 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit I: Environmental Screening and Idea Generation

Analysis of economic, socio-cultural, technological, and political-legal environment; Sources
of business ideas; Role of personal observation, creativity and business research; Collection of
data- primary and secondary; Situational Analysis.

Unit II: Scanning Entrepreneurial Opportunities

Entrepreneurial opportunities in contemporary business environment, opportunities in network-
marketing, social media, franchising, business process outsourcing; Small business as seedbed
of entrepreneurship; Pre-feasibility study.

Unit III: Feasibility Study

Preliminary screening of business ideas; Aspects of the technical and economic feasibility-
commercial, financial and administrative feasibility; Preparation of feasibility report;
Technical feasibility, estimation of costs, demand analysis and commercial viability, risk
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
analysis, collaboration arrangements; Financial planning; Estimation of fund requirements,
sources of funds; Loan syndication for the projects; Tax considerations in project preparation
and legal aspects.

Unit IV: Project Planning and Management

Project- definition and types; Project manager; Project charter; Project context- political,
economic, social, technical, legal, environment, sustainability; Project sponsor; Project
management plan- methods and procedures; Project success criteria- key performance
indicators.

Unit V: Business Plan

Business plan- meaning and significance; Elements (major headings and brief discussion) and
presentation; Implementation- prototype development and test marketing

Suggested Readings:

● Abrams, R., & Doer, J. (2010). Successful Business Plan: Secrets & Strategies (5th
Edition ed.). Planning Shop.
● Feasibility Study Preparation and Analysis (2007). PCH Publications.

Additional Resources:
● Karis, Christie. ―Feasibility study: Startup and Sustainability (2017)‖. CreateSpace
Independent Publishing platform

Note: Learners are advised to use latest edition of text books.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Accounting for Entrepreneurship
BAC: DSE (ESB) - 6.2

Objective: The course aims to help learners coming from non-commerce background to acquire
basic knowledge on financial accounting and to impart preliminary skills for recording various
kinds of financial transactions.

Learning Outcomes: After the completion of the course, the learners will be able to:
1. analyze various terms used in accounting;
2. demonstrate the accounting entries and prepare cash book and other accounts necessary while
running a business;
3. describe and prepare profit and loss account and balance sheet;
4. interpret and prepare accounts based on accounting software;
5. analyze information from company's annual report.

Course Contents:
Unit Unit wise C&K A&A
Weightage of
Marks (in %)

Unit 1: Introduction to Accounting 10 √ √

Unit 2: Transactions and recording of 20 √ √
transactions
Unit 3: Preparation of Financial Statements 30 √ √
Unit 4: Computerized Accounting Systems 25 √ √
Unit 5: Company Accounts 15 √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction to Accounting

Accounting – Meaning, Importance and Need, Its objectives and relevance to business
establishments and other organisations, and individuals. Accounting information:
meaning, users and utilities, sources of accounting information. Some Basic
Terms,Transaction, Account, Asset, Liability, Capital, Expenditure & Expense, Income,
Revenue, Gain, Profit, Surplus, Loss, Deficit. Debit, Credit, Accounting Year, Financial
Year.

Unit 2: Transactions and recording of transactions

Features of recordable transactions and events, Basis of recording – vouchers and another
basis. Recording of transactions: Personal account, Real Account and Nominal Account;
Rules for Debit and Credit; Double Entry System, journalizing transactions; Preparation
of Ledger, Cash Book including bank transactions and Bank Reconciliation Statement.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Unit 3: Preparation of Financial Statements
Fundamental Accounting Equation; Preparation of Trial Balance; Concept of revenue and
Capital; Preparation of Trading and Profit & Loss Account, Balance Sheet and Cash Flow
Statement manually and using appropriate software.

Unit 4: Computerized Accounting Systems

Computerized Accounting Systems: Computerized Accounts by using any popular
accounting software: Creating a Company; Configure and Features settings; Creating
Accounting Ledgers and Groups; Creating Stock Items and Groups; Vouchers Entry;
Generating Reports - Cash Book, Ledger Accounts, Trial Balance, Profit and Loss
Account, Balance Sheet, Cash Flow Statement. Selecting and shutting a Company;
Backup and Restore data of a Company.

Unit 5: Company Accounts

Explanation of certain terms – Public Limited Company, Private Limited Company,
Share, Share Capital, Shareholder, Board of Directors, Stock Exchange, Listed Company,
Share Price, Sensex - BSE, NSE; Annual report, etc. Contents and disclosures in Annual
Report, Company Balance Sheet and Statement of Profit and Loss. Content Analysis
based on annual report including textual analysis.

Practical Exercises:
The learners are required to:
1. download annual reports of business Organisations from the websites and go through the
contents of the annual report and present the salient features of the annual report using some
ratios and content analysis including textual analysis.
2. prepare bank reconciliation statement from the individual pass books.
3. prepare Trading and Profit & Loss Account, Balance Sheet, and Cash Flow Statement
collecting necessary data from small business firms.
4. prepare financial statements using appropriate software.

Suggested Readings:

 Gupta, R. L., & Radhaswamy, M. (2014). Financial Accounting. New Delhi: S. Chand
Publishing.
 Hatfield, L. (2019). Accounting Basics. Amazon Digital Services LLC.
 Horngren, C. T., Sundem, G. L., Elliott, J. A., & Philbrick, D. (2013). Introduction to
Financial Accounting. London: Pearson Education.
 Lal, J., & Srivastava, S. (2012). Financial Accounting Text & Problems. Mumbai: Himalaya
Publishing House.
 Monga, J. R. (2017). Financial Accounting: Concepts and Applications. New Delhi: Mayur
Paperback Publishing.
 Goyal, B. K., & Tiwari, H. N. (2019). Financial Accounting. New Delhi: Taxmann
Publication.
 Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K. (2018). Financial Accounting.
New Delhi: Vikas Publishing House Pvt. Ltd.
 Mukharji, A., & Hanif, M. (2015). Financial Accounting. New Delhi: Tata McGraw Hill
Publishing Co. Ltd.
 Mukherjee, S., & Mukherjee, A. K. (2015). Financial Accounting. Oxford: Oxford
University Press. Jain, S. P., & Narang, K. L. (2014). Financial Accounting. New Delhi:
Kalyani Publishers.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
 Siddiqui, S. A. (2008). Book Keeping & Accountancy. New Delhi: Laxmi Publications Pvt.
Ltd.
 Sehgal, D. (2014). Financial Accounting. New Delhi: Vikas Publishing House Pvt. Ltd.
 Tulsian, P. C. (2007). Financial Accounting. New Delhi: Tata McGraw Hill Publishing Co.
Ltd.

Note: Learners are advised to use latest edition of text books.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
People Management in Entrepreneurship
BAC: DSE (ESB) - 6.3

Objective: The course aims to provide an overview to the learners of what it means to be an
effective people manager. The programme is designed in such a manner so that the learners can
develop leadership and communication skills and manage people in an Organisation effectively.

Learning Outcomes: After completion of the course, learners will be able to:
1. (a) demonstrate meditation techniques (Brain stilling exercise) for mind management;
2. Interpret the personal development plan for oneself;
3. demonstrate decision making skills and prepare Time Management framework in real life
situations;
4. analyze the applicability of People First Strategy in an Organisation;
5. demonstrate team building skills and leadership qualities;
6. interpret and conduct team evaluation and assessment;
7. demonstrate skills to resolve conflicts in an Organisation and lead teams.

Course Contents:

Unit Unit wise C&K A&A

Weightage
of Marks
(in %)
Unit-1: Managing and Evaluating Oneself 20 √ √
Unit-2: Managing and Motivating Others 20 √ √
Unit-3: Building Team and Peer Networks 20 √ √
Unit-4: Managing Evaluation and Assessment 20 √ √
Unit-5: Leading People & Resolving Conflicts 20 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Managing and Evaluating Oneself

Mind Management, Time Management, Tackling Time Robbers, Planning workload,
Active Listening, Decision Making - steps, Managing your Manager, Evaluating and
building a personal development plan for oneself.

Unit 2: Managing and Motivating Others

Basics of People Management and its significance, Difference between People
Management and Human Resource Management; impact of individual and Organisational
factors on people management, Motivating Others - Employee First Strategy: Employee
First Customer Second. Developing Intrinsic Motivation amongst People - People First
Strategy: Emerging cases.

Unit 3: Building Team and Peer Networks

Team Building Process, Managing Diversity in Teams, Competency mapping, Team
Roles, Team Identity, Team Charter, Team Performance, Managing Behaviour of people in
groups, 360 Degree Feedback as a Development tool. Group Dynamics, Challenges of
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
getting work done; Significance of prioritization and assigning work to team members,
Importance of peer networks in an Organisation.

Unit 4: Managing Evaluation and Assessment

Managing Performance, Appraisal methods, Role Reviews and performance management,
Dealing with Poor Performers, Agreeing Performance Targets, Negative Feedback,
Performance Management System, 360 Degree Feedback as a Performance Appraisal
Tool.

Unit 5: Leading People & Resolving Conflicts

Leading people to achieve the vision and mission of the Organisation. Leadership for high
performance culture, Leadership Styles for creating conducive Organisational climate and
culture of excellence. Managing different types of conflicts in an Organisation, Problem
solving and quality improvement process.

Practical Exercises:
The learners are required to:
1. practice of meditation techniques (brain stilling exercise) for mind management.
2. build a Personal Development Plan for themselves.
3. prepare Time Management framework for themselves.
4. participate in simulation exercise on preparing a workload plan in an Organisation
based on a case study.
5. participate in role play on active listening in an Organisation.
6. participate in role play for developing intrinsic motivation amongst other people.
7. discuss case study of HCL on Employee First Customer Second by Vinit Nayar.
8. discuss case studies of Organisations where People first strategy is being used.
9. conduct competency mapping of learners of the class.
10. conduct 360-degree feedback-role play and tips for development amongst the learners
of the class.
11. participate in simulation activity wherein learners are divided into groups with
one leader in each group wherein each team is assigned responsibility of
planning and executing a business activity that shows the team work and
leadership qualities followed by its presentation.
12. role play of 360-degree appraisal in groups (as formed in previous activity)
assessing the performance of each member of the group.
13. discuss and analyze case study on High Performing Organisational culture.
14. discuss and analyze case study on Leadership.

Suggested Readings:
● Wellington, P. (2011). Effective People Management: Improve Performance
Delegate More Effectively. London: Kogan Page Publishers.
● Thomas, M. (2007). Mastering People Management. London: Thorogood
Publishing. Randall, J., & Sim, A. J. (2013). Managing People at Work.
Abingdon: Routledge.
● Thomson, R., & Thomson, A. (2012). Managing People. Abingdon: Routledge.

Note: Learners are advised to use latest edition of text books.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Basics of Management
BAC: DSE (ESB) - 7.1

Marks: 100 Credits: 4

Objective: The course aims to provide learners with an understanding of basic

management concepts, principles, and practices.

Learning Outcomes: After completion of the course, learners will be able to:
1. demonstrate the competitive landscape of a company using Porter‘s five force model;
2. interpret the applicability of SWOT analysis of a company;
3. interpret the relevance of delegation and decentralization of authority in an organisation;
4. analyze the various needs of an individual using Maslow‘s Need-Hierarchy Theory;
5. analyze the various management techniques in successfully running a business organisation.

COURSE CONTENTS:

Unit Unit wise Weightage C&K A&A

of Marks (in %)
Unit-1: Introduction 25 √ √

Unit-2: Planning 25 √ √

Unit-3: Organizing 25 √ √
Unit-4: Staffing and Leading 25 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction
Management: Concept and Need, Managerial Functions – An overview; Coordination:
Essence of Management. Evolution of Management Thought, Classical Approach – Taylor,
Fayol, Neo-Classical and Human Relations Approaches – Mayo, Hawthorne Experiments,
Behavioural Approach, Systems Approach, Contingency Approach, MBO, Hammer and
Champy- Business Process Re-engineering, Porter‘s Five-forces‘ Model.

Unit 2: Planning
Types of Plan; Strategic planning – Concept, process, Importance and limitations;
Environmental Analysis and diagnosis (Internal and external environment) – Definition,
Importance and Techniques (SWOT/TOWS/WOTS- UP, BCG Matrix, Competitor
Analysis); Decision-making: Process and Techniques; Perfect rationality and bounded
rationality.

Unit 3: Organizing
Concept and process of organizing – An overview, Span of management, Different types of
authority (line, staff and functional), Decentralization, Delegation of authority; Formal and
Informal Structure; Principles of Organizing; Network Organisation Structure. Emerging
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
types.

Unit 4: Staffing and Leading

a. Staffing: Concept of staffing - Recruitment and Selection; Orientation; Training
and Development; Career Development; Performance Appraisal.
b. Communication: Concept, purpose, process; Oral and written communication;
Formal and informal communication networks, Barriers to communication,
Overcoming barriers to communication. Emerging trends in communication. Concept,
Process, Limitations, Principles of Effective Control,

Practical Exercises:
The learners are required to:
 identify a company and use the Porter's five forces‘ analysis model to evaluate its
competitive landscape.
 read Ford & Mazda case study on Business Process Re-engineering and prepare a report of
your interpretation and analysis. Each learner is required to conduct SWOT analysis on the
company identified in previous unit and prepare BCG Matrix of its products and present the
report.
 present a role play on bounded rationality or on any aspect of decision making.
 create a simulation exercise in class to demonstrate various types of authority, delegation,
and decentralization of authority.
 using Maslow‘s Need-Hierarchy Theory, analyze their needs and prepare a report.
 present a simulation exercise demonstrating barriers to communication in an organisation.
 demonstrate various types of Leadership Styles in the form of Role Play by identifying real
life leaders from the corporate world.
 take the annual report of the company identified in Unit 1 and calculate various accounting
ratios, HR metrics, EVA, ROI, and present the report of your interpretation of the same.

Suggested Readings:

 Koontz. H., & Weihrich. H. (2012). Essentials of Management: An International and

Leadership Perspective. New York: McGraw Hill Education.
 Robbins, S. P., Bhattacharyya, S., DeCenzo, D. A., & Agarwal, M. N. (2011). Essentials of
Management. London: Pearson Education.
 Terry, G. R. (2010). Principles of Management Homewood, California: Richard D. Irwin
Inc. Singh, B. P., & Singh, A. K. (2002). Essentials of Management. New Delhi: Excel
Books.

Latest edition of the textbooks should be used.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Business Economics
BAC: DSE (ESB) - 7.2
Objective: The course aims to acquaint the learners with fundamental economic theories
and their impact on pricing, demand, supply, production, and cost concepts.

Learning Outcomes: After the completion of the course, the learners will be able to:
1. demonstrate how different economic systems function and evaluate implications of various
economic decisions;
2. demonstrate how consumers try to maximize their satisfaction by spending on different
goods;
3. analyze the relationship between inputs used in production and the resulting outputs and
costs;
4. analyze and interpret market mechanism and behaviour of firms and response of
firms to different market situations;
5. describe the various facets of pricing under different market situations.

COURSE CONTENTS:

Unit Unit wise C&K A&A

Weightage of
Marks (in %)

Unit-1: Basic Concepts 15 √

Unit-2: Consumer Behaviour and Elasticity of 25 √ √
Demand
Unit-3: Production and Cost 25 √ √
Unit-4: Pricing and Market 20 √ √
Unit-5: Macro Aspect of Business Economics 15 √

Unit 1: Basic Concepts

Meaning, Nature and Scope of Business Economics, Basic Problems of an Economy and
Application of Economic Theories in Decision Making, Steps in Decision Making

Unit 2: Consumer Behaviour and Elasticity of Demand

Theory of Demand and supply The elasticity of demand – Concept, kinds- price, cross,
income and advertising elasticity of demand, Measurement of elasticity of demand, factors
influencing the elasticity of demand, Importance of elasticity of demand.

Unit 3: Production and cost

Production Function – Concept Definition, Types of products, Law of variable proportions,
Cost of production: Concept of explicit costs, implicit costs and opportunity costs of
production, derivation of short run and long run cost curves. Economies and Diseconomies
of scale and the shape to the long run average cost.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Unit 4: Pricing & Market

Theory of pricing- cost plus pricing, target pricing, marginal cost pricing, going rate
pricing; classification of market-perfect competition, monopoly, monopolistic competition
and oligopoly.

Unit 5: Macro Aspect of Business Economics

National Income and it‘s measurement, Gross National Product, Net National Product, Net
National Income.; Inflation and Deflation causes and remedial action.

Practical Exercises:
The learners are required to:
1. apply concept of demand analysis in real life;
2. study various effects in changes in demand and supply in consumption;
3. visit local markets and classify firms into various markets;
4. visit any industrial unit and study its production process;
5. prepare a production schedule for a hypothetical product under and particular condition
of demand supply;
6. visit any industrial unit and classify its cost into fixed and variable costs;
7. analyze the effects of changes in demand and supply on pricing policies.

Suggested Readings:

● Ahuja, H. L. (2019). Theory of Micro Economics. New Delhi:

Sultan Chand Publishing House. Koutsoyannis, A. (1975).
Modern Microeconomics. London: Palgrave Macmillan.
● Chaturvedi, D. D., & Gupta, S. L. (2010). Business Economics Theory &
Applications. New Delhi: International Book House Pvt. Ltd.
● Adhikari, M. (2000). Business Economics. New Delhi: Excel Books.
● Kennedy, M. J. (2010). Micro Economics. Mumbai: Himalaya Publishing House.
● Seth, M. L. (2017). Micro Economics. Agra: Lakshmi Narain
Agarwal Educational Publishers. Relevant study material of
ICAI: [Link].

Note: Learners are advised to use latest edition of text books.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Creativity and Innovation
BAC: DSE (ESB) - 7.3

Marks: 100 Credits: 4

Objective: The course aims to enable learners to explore approaches used by managers and
organizations for creating and sustaining high levels of innovation.

Learning Outcomes: After completion of the course, the learners will be able to:
1. analyze the creative thoughts of renowned personalities in the past and its contribution
towards the success and shortcomings of business model;
2. describe the innovative idea for business and defend/ justify the same;
3. interpret the Business Competence achieved by various organisations by using the
Innovative Business Model;
4. describe the significance of Innovative Leadership;
5. analyze patents already granted in their field of interest and make a case with
innovative idea for filing a new patent.

COURSE CONTENTS:

Unit Unit wise Weightage C&K A&A

of Marks (in %)

Unit-1: Introduction 20 √
Unit-2: Idea Generation & 20 √ √
Creativity in
Problem Solving
Unit-3: Innovation 20 √
Management
Unit-4: Setting the Right 20 √ √
Ecosystem for
Innovation
Unit-5: Intellectual Property 20 √ √

Unit 1: Introduction
Meaning & Concept of Creativity; Creativity Process; Nature & Characteristics of
Creativity and Creative Persons; Factors affecting Creativity; Recognizing and Avoiding
Mental Blocks; Thinking Preferences; Risk Taking; Creativity Styles; Creative Thinking
Tools; Innovation vs Creativity; Types of Innovations: Incremental & Radical.

Unit 2: Idea Generation & Creativity in Problem Solving

Ideation; Pattern Breaking Strategies; Mind stimulation: games, brain-twisters and puzzles;
Idea-collection processes: Brainstorming/Brain-writing, SCAMPER methods, Metaphoric
thinking, Outrageous thinking, Mapping thoughts;

Unit 3: Innovation Management

Invention and Discovery- Process and Typology; Methods and Techniques; Arenas of
Innovative Competence; Categories of Innovation: Product, Process, and Service Finance
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
(Venture Capital, Angel Investors), Offerings, Delivery. Evaluation of Effectiveness of
Innovation.

Unit 4: Setting the Right Ecosystem for Innovation

The Essence of Right Ecosystem; Dimensions of the Ecosystem for Innovation; Intrinsic
Motivation & Extrinsic Motivation; Organisational Alignment; Creating Self-Sustaining
Culture of Innovation; Organisational Enrichment.

Unit 5: Intellectual Property

Introduction to intellectual property: Patents (novel, useful, and not obvious), Copyrights,
Trademarks; Transforming Innovations into Proprietary Assets: significance and steps.

Practical Exercises:
The learners are required to:
1. identify a creative person to comprehend, study, analyze, and present a report
highlighting the contribution of his/her creative work.
2. generate a creative idea for business and present the same in the class for critical
evaluation by other learners regarding its uniqueness and feasibility.
3. identify an Innovative Business Model (like Amazon, Redubs, Flipkart, Ola, Uber,
Big Basket, Zomato, Swingy, etc.) used by an organisation recently and present a
report on Business Competence achieved by it.
4. analyze the case study on Innovative Leader like Steve Jobs who launched Apple‘s
iPod & iPhone or any other case study on innovation and present a report on the key
learnings.
5. select an aspect (in the field of their interest) on which patent has been granted
already and think of an innovative idea so that it makes a case for filing a new patent
application.

Suggested Readings:

● Harvard Business Essentials. (2003). Managing Creativity and Innovation.

Boston: Harvard Business School Publishing.
● Prather, C. (2010). The Manager's Guide to Fostering Innovation and
Creativity in Teams. New York: McGraw-Hill Education.

Note: Learners are advised to use latest edition of text books.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Entrepreneurship Development
BAC: DSE (ESB) - 8.1

Marks: 100 Credits: 4

Objective: The course aims to equip the learners to entrepreneurship so that they are
inspired to look at entrepreneurship as a viable, lucrative, and preferred option of
professional life.

Learning Outcomes: After completion of the course, learners will be able to:
1. Describe the distinct entrepreneurial traits;
2. analyze the parameters to assess opportunities and constraints for new business ideas;
3. Describe a business idea by adopting systematic process;
4. Demonstrate the strategies for successful implementation of ideas;
5. Describe the Business Plan.

COURSE CONTENTS:

Unit wise
C& A&
Unit Weightage of
K A
Marks (in %)
Unit-1: Introduction 20 √ √
Unit-2: Entrepreneurship in India 20 √ √
Unit-3: Entrepreneurship Ecosystem 20 √
Unit-4: Sources of business ideas and
20 √ √
tests of feasibility
Unit-5: Mobilizing Resources 20 √ √

Unit 1: Introduction
Meaning, elements, determinants and importance of entrepreneurship and creative
Behaviour; Entrepreneurship and creative response to the society‘ problems and at work;
Dimensions of entrepreneurship: intrapreneurship, technopreneurship, cultural
entrepreneurship, international entrepreneurship, netpreneurship, ecopreneurship, and
social entrepreneurship

Unit 2: Entrepreneurship in India

Concept of business houses and role of business houses and family business in India; The
contemporary role models in Indian business: their values, business philosophy and
behavioural orientations; Conflict in family business and its resolution. Initiatives of
Government of India to promote entrepreneurship - Start Up India, Stand Up India, Make
in India, etc.

Unit 3: Entrepreneurship Ecosystem

Requirement, availability and access to finance, marketing assistance, technology, and
industrial accommodation, Role of government, Institutions, industries/entrepreneur‘s
associations and self-help groups, Concept, role and functions of business incubators, angel
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
investors, venture capital, start-up finance and private equity fund.

Unit 4: Sources of business ideas and tests of feasibility

Significance of writing the business plan/ project proposal including feasibility analysis;
Contents of business plan/ project proposal; Designing business processes, location, layout,
operation, planning & control; preparation of project report (various aspects of the project
report such as size of investment, nature of product, sourcing of material, market potential
may be covered); Project submission/ presentation and appraisal thereof by external
agencies, such as financial/non-financial institutions

Unit 5: Mobilizing Resources

Mobilizing resources for start-up. Accommodation and utilities; Preliminary contracts with
the vendors, suppliers, bankers, principal customers; Contract management: Basic start-up
problems.

Practical Exercises:
The learners are required to:
1. discuss various cases of entrepreneurship and distinguish between different entrepreneurial
traits.
2. analyze and interpret case study on business philosophy at Tata Group, Aditya
Birla Group, Reliance Industries Limited, and similar organisations.
3. analyze and present the key initiatives of Government of India for promoting
entrepreneurship in the country for any one business area.
4. develop a business idea and conduct a feasibility analysis of the same.
5. participate in Business Plan Competition-designing a business plan proposal and
identifying alternative sources of raising finance for startup.

Suggested Readings:

● Desai, V. (2009). Dynamics of Entrepreneurial Development and Management.

Mumbai: Himalaya Publishing House.
● Dollinger, M. J. (2008). Entrepreneurship: Strategies and Resources. New
Jersey: Prentice Hall. Hisrich, R., Peters, M., & Shepherd, D. (2017).
Entrepreneurship. New York: McGraw Hill Education.
● Rao, T. V., & Kuratko, D. F. (2012). Entrepreneurship: A South Asian Perspective.
Boston: Cengage Learning. Yadav, V., & Goyal, P. (2015). User innovation and
entrepreneurship: case studies from rural India.. Journal of Entrepreneurship &
Innovation, 4(5). Retreived from [Link]
015- 0018-4.
Note: Learners are advised to use latest edition of text books.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Business Incubation
BAC: DSE (ESB) - 8.2

Objective: The course aims to familiarize the learners with development of business
incubators and its management.

Learning Outcomes: After completing the course, the learners will be able to:
1. demonstrate the incubation as a concept, types of business incubators and the role
played by business incubators in supporting entrepreneurial efforts;
2. describe the process of business incubation, incubator structure and value propositions
leading to start-up development;
3. describe about various funding opportunities available to business incubators and
understand the funding needs of the incubator;
4. describe about various aspects of development of a business incubator, such as
preparation of feasibility study, team building, and preparation of business plan;
5. interpret the management of business incubators involving formulation of policy for
entry and exit, employee management, identification of key performance indicators
and mentoring process;
6. describe the role of M&E as well as of benchmarking in incubator management.

COURSE CONTENTS:

Unit Unit wise C&K A&A

Weightage of
Marks (in %)
Unit-1: Introduction 10 √ -

Unit-2: Incubation Process 15 √ √

Unit-3: Incubator Business Environment 15 √ √
Unit-4: Planning an Incubator 30 √ √
Unit-5: Managing Business Incubator 30 √ √

Unit 1: Introduction
Business Incubation- Concept and Principles; Incubator and Incubation; Pre-requisites of
incubator; Development of an incubator; Types of incubators; Corporate and educational
incubators. Incubation and Entrepreneurship. Business incubation models and success
factors. Virtual business incubation. Agribusiness incubation. Government Policies and
Programme, Role of business incubation in the economy.

Unit 2: Incubation Process

Process of business incubation and business incubator; Pr-incubation and post-incubation;
Idea lab; Business plan structure; Value proposition. Role of business incubation in start-
up development.

Unit 3: Incubator Business Environment

Managing business incubator; Financing business incubator; Owners and Fund providers;
Seed funding/venture capital; Angel Financiers: types, nature, and procedures; Services of
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
incubators.

Unit 4: Planning an Incubator

Feasibility study; Team formation and team building; Examining sample business idea and
writing business plans; Developing business plan; Business incubation marketing and
stakeholder management; Understanding investor/lender‘s perspective and presenting
business plan; Valuation of business plan and elevator pitch.

Unit 5: Managing Business Incubator

Policy formulation for entry and exit; Incubation structures; Roles and responsibilities of
key players; Managing incubator employees; Performance indicators of business incubator.
Mentoring process; Legal issues and other formalities.

Practical Exercises:
The learners are required to:
1. develop a comparative study of various business incubators in the context of real- life cases.
2. analyze the case of a start- up and elaborate upon the business incubation process and
business plan structure.
3. identify funding sources for various business incubators on the basis of real-life examples.
4. develop a business incubator plan and prepare its management plan.

Suggested Readings:

● Adkins, D. (2002). A Brief History of Business Incubation in the United States.

Athens: National Business Incubation Association.
● Gerl, E. (2000). Brick and Mortar, Renovating or Building a Business Incubation
Facility. Athens: National Business Incubation Association.

Note: Learners are advised to use latest edition of text books.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Principles of Marketing
BAC: DSE (ESB) - 8.2

Objective: The course aims to equip the learners with the basic knowledge of concepts,
principles, tools, and techniques of marketing and to provide knowledge about various
developments in the marketing.

Learning Outcomes: After completion of the course, learners will be able to:
1. describe an understanding of basic concepts of marketing, marketing philosophies and
environmental conditions affecting marketing decisions of a firm;
2. describe the dynamics of consumer behaviour and process of market selection through STP
stages;
3. analyze the process of value creation through marketing decisions involving product
development;
4. analyze the process of value creation through marketing decisions involving product pricing
and its distribution;
5. analyze the process of value creation through marketing decisions involving product
promotion and also to equip them with the knowledge of various developments in the
marketing area that may govern marketing decisions of a firm.

COURSE CONTENTS:
Unit Unit wise C&K A&A
Weightage of
Marks (in %)
Unit-1: Introduction 20 √
Unit-2: Understanding Consumer Behaviour and 20 √ √
Market
Selection
Unit-3: Marketing Mix Decision -Product 20 √ √

Unit-4: Marketing Mix Decisions -Pricing and 20 √ √

Distribution
Unit-5: Promotion Decisions and Developments 20 √ √
in Marketing
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction
Marketing - Meaning, Nature, Scope and Importance; Core concepts of marketing;
Marketing Philosophies; Services Marketing: Meaning and distinctive characteristics;
Marketing Mix.
Marketing Environment: Need for studying marketing environment; Micro environmental
factors- company, suppliers, marketing intermediaries, customers, competitors, public;
Macro environmental factors – demographic, economic, natural, technological, politico-
legal and socio- cultural.

Unit 2: Understanding Consumer Behaviour and Market Selection

Consumer Behaviour: Need for studying consumer behaviour; Types; Stages in Consumer
buying decision process; Factors influencing consumer buying decisions.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Market Selection: Choosing market value through STP. Market Segmentation- Levels and
bases of segmenting consumer markets. Market Targeting- concept and criteria. Product
Positioning – concept and bases; Product differentiation- concept and bases.

Unit 3: Marketing Mix Decision -Product

Product Decisions: Concept and classification; Levels of Product. Designing value-
Product-mix dimensions, strategies and types; Branding- functions, strategies, types and
qualities of good brand name; Packaging and Labelling- functions, types and ethical
aspects; Product support services. New Product Development: Product life cycle – concept
and marketing strategies; New product development- concept and process.

Unit 4: Marketing Mix Decisions -Pricing and Distribution

Pricing Decisions: Objectives; Factors affecting the price of a product; Pricing methods;
Pricing strategies; Ethical issues in pricing decisions.
Distribution Decisions: Channels of distribution- types and functions. Delivering value-
factors affecting choice of distribution channel; Distribution strategies.

Unit 5: Promotion Decisions and Developments in Marketing

Promotion Decisions: Communication process; Importance of Promotion. Communicating
value- Decision about Promotion mix tools including advertising, personal selling, sales
promotion, public relations, publicity and direct marketing; Factors influencing promotion
mix; Integrated Marketing Communication approach.

Practical Exercises:
The learners are required to:
1. analyze the impact of various environmental forces in the context of a given durable and
non-durable product.
2. analyze the marketing mix strategy of a durable and non-durable product.
3. select any product and analyze its segmentation strategy in comparison to its immediate
competitive product.
4. analyze the case of product line extension and impact on business performance.
5. analyze the distribution strategy of a given product.
6. find out ethical concerns of customers with regard to various marketing mix decisions in
regard to a given product.

Suggested Readings:
 Etzel, M. J., Walker, B. J., Stanton, W. J., & Pandit, A. (2010). Marketing. New York:
McGraw Hill.
 Grewal, D., & Levy, M. (2017). Marketing. New York: McGraw Hill Education.
 Kotler, P., Armstrong, G., & Agnihotri, P. (2018). Principles of Marketing. London: Pearson
Education.
 Kotler, P., Keller, K. L., Koshy, A., & Jha, M. (2013). Principles of Marketing: A South
Asian Perspective. London: Pearson Education.
 Mahajan, J. P., & Mahajan, A. (2014). Principles of Marketing. Delhi: Vikas Publications.
 Saxena, R. (2006). Marketing Management. Delhi: Tata McGraw Hill Education.
 Sharma, K., & Aggarwal, S. (2018). Principles of Marketing. Delhi: Taxmann Publication.

Note: Learners are advised to use latest edition of text books.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Digital Marketing
BAC: DSE (ESB) - 8.4

Objective: The course aims to provide knowledge about the concepts, tools, techniques,
and relevance of digital marketing in the present changing scenario. It also enables the
learners to learn the application of digital marketing tools and acquaint about the ethical
and legal aspects involved therein.

Learning Outcomes: After completion of the course, learners will be able to:
1. analyze and assess the impact of digital technology in transforming the business
environment and also the customer journey;
2. describe the way marketers think, conceptualize, test continuously to optimize their
product search on digital platforms;
3. demonstrate the measurement of effectiveness of a digital marketing campaign;
4. demonstrate their skills in digital marketing tools such as SEO, Social media, and
Blogging for engaging the digital generation;
5. describe the need for regulatory framework for digital marketing in India.

Course Contents:

Unit Unit wise C&K A&A

Weightage of
Marks (in %)
Unit 1: Introduction 20 √
Unit 2: Digital Marketing Management 20 √ √
Unit 3. Digital Marketing Presence 20 √
Unit 4: Interactive Marketing 20 √ √
Unit 5: Ethical and Legal Issues 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction
Concept, scope, and importance of digital marketing. Traditional marketing versus digital
marketing. Challenges and opportunities for digital marketing. Digital penetration in the
Indian market. Benefits to the customer; Digital marketing landscape: an overview.

Unit 2: Digital Marketing Management

Digital-marketing mix. Segmentation, Targeting, Differentiation, and Positioning:
Concept, levels, and strategies in a digital environment; Digital technology and customer-
relationship management. Digital consumers and their buying decision process.

Unit 3: Digital Marketing Presence

Concept and role of Internet in marketing. Online marketing domains. The P.O.E.M.
framework. Website design and Domain name branding. Search engine optimization:
stages, types of traffic, tactics. Online advertising: types, formats, requisites of a good
online advertisement. Buying models. Online public relation management. Direct
marketing: scope and growth. Email marketing: types and strategies.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Unit 4: Interactive Marketing
Interactive marketing: concept and options. Social media marketing: concept and tools.
Online communities and social networks. Blogging: types and role. Video marketing: tools
and techniques. Mobile marketing tools. PPC marketing. Payment options.

Unit 5: Ethical and Legal Issues

Ethical issues and legal challenges in digital marketing. Regulatory framework for digital
marketing in India.

Practical Exercises:
The learners are required to:
1. prepare a report on the difference between the popularity of any brand using both digital
advertising as well as traditional advertising tools; versus any one brand still focusing most
of funds on traditional advertising tools.
2. create a hypothetical advertising tools using Google Ads.
3. prepare a report on all the possible sources of digital marketing like, Facebook, Instagram,
etc.

Suggested Readings:
● Blanchard O. A. (2011). Social Media ROI: Managing and Measuring Social
Media Efforts in Your Organization. Indianapolis: Que Publishing.
● Chaffey, D., Chadwick, F. E., Johnston, K., & Mayer, R. (2008). Internet
Marketing: Strategy, Implementation, and Practice. New Jersey: Pearson Hall.
● Charlesworth, A. (2018). Digital Marketing: A Practical
Approach. Abingdon: Routledge. Frost, R. D., Fox, A., &
Strauss, J. (2018). E- Marketing. Abingdon: Routledge.
● Gupta, S. (2018). Digital Marketing. Delhi: Tata McGraw Hill Education.
● Gay, R., Charlesworth, A., & Esen, R. (2007). Online Marketing: a customer-led
approach.
● Kapoor, N. (2018). Fundamentals of E-Marketing. Delhi: Pinnacle India.
● Kotler, P., Kartajaya, H., & Setiawan, I. (2017). Digital Marketing: 4.0 Moving from
Traditional to Digital. New Jersey: John Wiley & Sons.
● Ryan, D., & Calvin, J. (2016). Understanding Digital Marketing: Marketing
Strategies for engaging the Digital Generation. London: Kogan page. Oxford:
Oxford University Press.
● Tasner, M. (2015). Marketing in the Moment: The Digital Marketing Guide to
Generating More Sales and Reaching Your Customers First. London: Pearson.
Note: Learners are advised to use latest edition of text books.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Managerial Aspects of Small Business: Operations, Office, Accounting and

Functional (SEC)
BAC: SEC (ESB) - 1.1

Marks: 100 Credits: 4

Objective: The objective of the course is to impart comprehensive learning by enhancing
knowledge of students in managerial operations, office, accounting, and functional areas.

Learning Outcomes: After completion of the course, learners will be able to:
1: analyze the managerial roles and operations in small businesses.
2: demonstrate the theoretical and practical aspects of funds flow statement, cash flow
statement and integrated ratio analysis.
3: interpret the basic awareness of manual and computerized office systems and procedures.
4: describe the applicability of management of cash, receivables and inventory in real life.
5: describe the concept and application of the product life cycle and learn about entrepreneurial
self-renewal and succession planning and its utility in business operations.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Managerial Roles and Functions 25 √ √
Unit 2: Operations Management 25 √ √
Unit 3: Office Management 25 √ √
25 √ √
Unit 4: Accounting Aspect of Small
Business
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit I: Managerial Roles and Functions

Managerial roles and functions in a small business; Entrepreneur as the manager of his
business; Need for and extent of professionalization of management of small business in India.

Unit II: Operations Management

Operations management- designing and redesigning business processes, layout, production
planning & control, implementing quality management and productivity improvement
programmes; types of inventory methods;Need for and means of environment (eco) friendly
operations and energy management.

Unit III: Office Management

Organisation of business office; Manual and computerized office systems and procedures;
Introductory word processing, spreadsheet preparation and data sorting and analysis, internet
browsing.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Unit IV: Accounting Aspect of Small Business
Principles of double-entry book-keeping- journal entries, cash book, pass book and bank
reconciliation statement, ledger accounts, trial balance and preparation of final accounts-
Trading and Profit & Loss Account; Balance-sheet; Financial management in a small business
(theoretical perspective only);Fixed assets and their financing; debt-equity ratio, analysis &
management of risk-return in business; Funds flow statement, cash flow statement and
integrated ratio analysis; Management of cash, receivables and inventory; Cost planning and
control;

Note: Case studies may be used in teaching various units.

Suggested Readings:
● Duggal, B. Office Management and Commercial Correspondence (Latest ed.). New
Delhi: KitabMahal.
● Jain, S.P. and Narang, K. L. Advanced Accounting. New Delhi: Kalyani Publishers.
● Monga, J.R. Basic Financial Accounting. New Delhi: Mayur Paperbacks, c/o K.L. Malik
and Sons Pvt. Ltd, 23 – Darya Ganj.
● Panda, S. C. Entrepreneurship Development (Latest ed.). New Delhi: Anmol
Publications.
● Sehgal, A. and Sehgal, D. Fundamentals of Financial Accounting. New Delhi: Taxmann.
● Taneja, S. and Gupta, S.L., Entrepreneurship Development-New Venture Creation
(Latest ed.). New Delhi: Galgotia Publishing House.

Additional Resources:
● Narayana, S. R. Financial Accounting. New Delhi: PHI Pvt.
● Tulsian, P.C. Financial Accounting. New Delhi: Tata McGraw Hill.

Note: Learners are advised to use latest edition of text books.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

E-commerce (SEC)
BAC: SEC (ESB) - 2.1

Objective: The course aims to enhance skills for effective and contemporary applications of E-
commerce.

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the challenging needs of the society in the field of E-commerce;
2. interpret various activities and operations in the context of online transactions;
3. describe the steps in designing of website;
4. describe various e-payment systems;
5. analyze security issues in E-commerce and determine various provisions in the IT Act,
2000.

Course Contents:

Unit Unit wise C&K A&A

Weightage of
Marks (in %)
Unit-1: Introduction to E-Commerce 20 √
Unit-2: E-Commerce Activities and operation 20 √ √
Unit-3: Website Designing and Publishing 20 √
Unit-4: E-Payment System 20 √ √
Unit-5: Security and Legal Aspects of E-commerce 20 √ √

Unit 1: Introduction to E- Commerce

Concepts and significance of E-commerce; driving forces of E-commerce; E-commerce
business models - key elements of a business model and categories; Design and launch of
E-commerce website - decisions regarding Selection of hardware and software;
Outsourcing Vs in-house development of a website; Functions of E- Commerce; Types of
E-Commerce; E-Commerce Systems and Prerequisites, Scope of E-Commerce, E-
Commerce Models.

Unit 2: E-Commerce Activities and Operations

Various E-Commerce activities; various manpower associated with e-commerce activities;
Types of E-Commerce Providers and Vendors; Modes of operations associated with E-
Commerce; E-Commerce types.
E-commerce applications in various industries (banking, insurance, payment of utility bills
and others), e- marketing, e-tailing, online services, e-auctions, online portal, online
learning, e-publishing and e-entertainment, online shopping.

Unit 3: Website Designing and Publishing

Internet Services, elements, URLs and Internet-Protocols (shopping cart, cookies) Internet
Service Protocols (ISP), World Wide Web (www); Portals – steps in designing and
developing E-Commerce website, Domain Name System (DNS).
Introduction to HTML tags and attributes: Text formatting, fonts, hypertext links, tables,
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
images, lists, forms, cascading style sheets. Online publishing, strategies and approaches.

Unit 4: E-payment System

E-payment Methods- Debit card, Credit card, Smart cards, E-Money, E-Wallets; Digital
signatures- procedures and legal position; Payment gateways; Online banking- concepts,
importance; Electronic fund transfer; Automated Clearing House. Automated Ledger
Posting,
Emerging modes and systems of E-payment (M-Paisa, PayPal and other digital currency),
UPI Apps, Aadhar Enabled Payment Systems, BHIM App E-payments risks.

Unit 5: Security and Legal Aspects of E-commerce

E-commerce security – meaning and issues. Security threats in the E-commerce
environment- security intrusions and breaches, attacking methods like hacking, sniffing,
cyber-vandalism etc.; Technology solutions- encryption, security channels of
communication, protecting networks, servers and clients. Overview of Information
Technology Act, 2000-provisions related to offences, secure electronic records, digital
signatures, penalties and adjudication.

Practical Exercises:
The learners are required to:
1. design a Web Page in Notepad and HTML.
2. help others to learn the use of e-wallet, e-payment, digital signatures. Prepare a report on the
skills used by them to help others learn.
3. design their own web page, highlighting their strengths, weaknesses, and prepare their CV.
Use the link in their CV while applying for the job.
4. use the internet banking facility to buy a product from any online website.
5. open an internet banking account and operate it.
6. create their own YouTube channel and post one video on awareness of cyber security and
crime.

Suggested Readings:

 Agarwala, K. N., Lal, A., & Agarwala, D. (2000). Business on the Net: An Introduction to
the whats and hows of E-commerce. Noida, Uttar Pradesh: Macmillan Publishers India
Limited.
 Awad, E. M. (2009). Electronic Commerce from vision to fulfillment. Delhi: PHI Learning.
Bajaj, K. K., & Debjani, N. (2005). E-Commerce. New Delhi: Tata McGraw Hill Education.
Chhabra, T.N., Jain, H. C., & Jain, A. An Introduction to HTML. Delhi: Dhanpat Rai & Co.
 Dietel, H. M., Dietel, P. J., & Steinbuhler, K. (2001). E- Business and E- commerce for
Managers. New Jersey: Prentice Hall.
 Diwan, P., & Sharma, S. (2002). Electronic commerce- A Manager‘s Guide to E- Business.
Delhi: Vanity Books International.
 Kosiur, D. (1997). Understanding Electronic Commerce. New Delhi: Prentice Hall of India
Pvt. Ltd.
 Turban, E., King, D., Lee, J., Warkentin, M., Chung, H. M., & Chung, M. (2002). Electronic
Commerce: A Managerial Perspective. New Jersey: Prentice Hall Publishing.
 Whiteley, D. (2000). E-Commerce: Strategy, Technologies and Applications. New York:
McGraw Hill.

Note: Latest edition of the books should be used.

UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

ACCOUNTING AND FINANCE

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Fundamentals of Financial Management

BAC: Discipline(A&F)- A1

Objective: To familiarize the students with the principles and practices of financial Management.

Learning Outcomes: After completion of the course, learners will be able to:
1. Understand the financial environment within which organization must operate
2. Analyze the finances of individual corporations both in terms of their performance and
capital budgeting
3. Understand the importance of cost of capital within the context of financial decision making
4. Access financial information from a wide variety of sources and use this information
5. Estimate working capital requirement in a firm along with understanding of cash
management.
Course Contents:
Units Unit wise weightage C&K* A&A**
of marks (in %)
Unit 1: Financial Management: An Overview 15 √
√
Unit 2: Time Value of Money 15
√ √
Unit 3: Investment Decisions 35
√ √
Unit 4: Cost of Capital & Financing Decisions 20
√ √
Unit 5: Dividend Decisions 15
√ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Financial Management: An Overview

Meaning, Importance, and Scope of Financial Management. Traditional and Modern Approach,
Objectives and Functions of Financial Management, An Overview of Finance and Others Discipline,
Role of Finance Manager, Agency Problem.

Unit 2: Time Value of Money

Time Value of Money- Concept and Rationale, Valuation Techniques- Discounting and
Compounding. Practical Applications of Time Value of Money, Concept of Risk and Return.

Unit 3: Investment Decisions

(a) Capital Budgeting Decisions- Capital Budgeting Process, Cash flow estimation. Techniques
of Capital Budgeting- Payback Period, Accounting Rate of Return, Net Present Value,
Internal Rate of Return and Profitability Index.

(b) Working Capital Decisions - Concept of Working Capital, Operating & Cash Cycles, Risk-
return Trade off, Sources of short-term Finance, Working Capital Estimation.
Unit 4: Cost of Capital & Financing Decisions
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Sources of Long-Term Financing, Components of Cost of Capital, Method for Calculating Cost
of Equity, Cost of Retained Earnings, Cost of Debt, Cost of Preference Capital and Weighted
Average Cost of Capital. Operating and Financial leverage. An Overview of Theories of Capital
Structure, Determinants of Capital Structure.

Unit 5: Dividend Decisions

Introduction, Theories of Dividend – Irrelevance and Relevance, Types of Dividend Policies and
Determinants of Dividend policy. Bonus Share (Stock Dividend) and Stock (Share) Splits.

Suggested Readings:
● Singh, Surender and Kaur, Rajeev. Basic Financial Management. Kitab Mahal. New
Delhi
● Pandey, I.M. Essentials of Financial Management. Vikas Publications. New Delhi
● Rustagi, R.P. Basic Financial Management Sultan Chand, New Delhi
● Singh, J.K. Basic Financial Management: Theory and Practice. Galgotia Publishing
House New Delhi
● Khothari, R. Financial Management: A Contemporary Approach. Sage Publications Pvt.
Ltd. New Delhi.
● Sharma, S.K. and Sareen, Rachna. Fundamentals of Financial Management Sultan
Chand & Sons( P) Ltd. New Delhi.
● Singh, Preeti. Financial Management. Ane Books Pvt. Ltd. New Delhi
● Tulsian, P.C.& Tulsian, B. ―Financial Management‖ [Link]. New Delhi.
Additional Readings:
● Van Horne, James, C, and John, Wachowicz. Fundamentals of Financial Management.
Pearson Education
● Khan, M.Y. and Jain, P.K. Financial Management: Text and Problems. Tata McGraw
Hills, New Delhi.
● Chandra, P. Financial Management: Theory and Practice. Tata McGraw Hills, New
Delhi.
Assessment Method:
(1) There shall be 3 credit hours for lectures + one credit hour for tutorials (per group).
(2) Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

Note: The latest edition of the readings may be used.

Fundamentals of Investment
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
BAC: Discipline(A&F)- A2

Objective: The course aims to familiarize learners with different aspects of investment
management and risks, and introduce them to the framework of securities analysis, valuation
and portfolio management.
Learning Outcomes: After completion of the course, learners will be able to:
1. Understand the basics of investment management and the different
investment avenues available.
2. Evaluate the securities in terms of their risk and return.
3. Estimate portfolio return and risk.
4. Comprehend the concept of the mutual fund.

Course Contents:
Unit wise C&K* A&A**
Unit weight-age of
marks (in %)
Unit 1: Introduction to Investment 20 √ √
Unit 2: Bond Analysis and Valuation 20 √ √
Unit 3: Equity Analysis and Valuation 20 √ √
Unit 4: Portfolio Management 20 √ √
Unit 5: Mutual Fund and Derivatives 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application
Unit 1: Introduction to Investment
Concept of Investment, Investment Decision Process; Avenues for investment- features and
classes; Difference between investment, speculation, and gambling; Primary market and
Secondary Markets- Trading of securities, Security market indices; Return and risk: concept
and calculation.
Unit 2: Bond Analysis and Valuation
Bond Fundamentals; Estimating bond yield; Bond Valuation, bond risks and credit
rating.
Unit 3: Equity Analysis and Valuation
Fundamental Analysis, Technical Analysis and Efficient Market Hypothesis; Valuation of
Equity Shares using Dividend Discount Model (Zero-growth dividend and constant growth
model).

Unit 4: Portfolio Management

Portfolio Management- Concept and need; Measurement of Portfolio Return and risk;
Diversification- Markowitz Theory.

Unit 5: Mutual Fund and Derivatives

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Mutual Fund- concept and types; Overview of Financial Derivatives-Forwards; Futures and
Options.
Practical Exercises:
The learners are required to:
1. practice the concepts learned in different units through spreadsheets and
other relevant software.
2. perform valuation of selected debt and equity instruments.
3. create and analyze the price and volume movements of selected securities and
indices using technical charts and graphs.
4. explore the portfolios of different firms
5. understand the concept of mutual funds and derivatives
Suggested Readings:

● Jones, C.P., Investment Analysis and Management, Wiley.

● Chandra, P. (2008). Investment Analysis & Portfolio Management. New Delhi: Tata
McGraw Hill Education
● Pandian, P. (2012). Security Analysis and Portfolio Management. New Delhi: Vikas
Publishing House.
● Ranganatham M., & Madhumathi R. (2nd Edition) Security Analysis and Portfolio
Management. Noida:Pearson (India) Education
● Rustagi,R.P., Investment Management, Sultan Chand, New Delhi
● Singh, Y.P., Fundamentals of Investment Management, Galgotia Publications
● Tripathi, Vanita, Fundamentals of Investment, Taxmann Publications.
● Sharma S.K. and Kaur G. (2019). Fundamentals of Investment, Sultan Chand Publishers

Additional Readings:
● Kevin, S. (2015). Security Analysis and Portfolio Management. New Delhi: PHI
Learning
● Alexander GJ, Sharpe W.F. and Bailey J.V. (2009). Fundamentals of Investments, PHI
Learning
● Bodie Z, Kane A, Marcus A J, and Mohanty P. (2019). Investments, 11th edition Mc
Graw Hill.
Assessment Method:
1. There shall be 3 credit hours for lectures + one credit hour for tutorials (per group).
2. Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

Note: The Latest edition of the readings may be used.

Investment Analysis and Business Valuation

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
BAC: Discipline(A&F)- A3

Objective: The course aims to equip the student with valuation techniques for different financial
instruments for investments.

Learning Outcomes: After completion of the course, learners will be able to:

(1) Understand the Basics, Concepts & Calculation of Risk & Return, Types of Risks &
Market.
(2) Perform Fundamental Analysis.
(3) Perform Technical Analysis.
(4) Understand the Efficient Market Hypothesis.
(5) Analyse the Basics of Equity & Bond Valuation & Portfolio.
(6) Evaluate different approaches to valuation, Discounted Cash Flow, Relative Valuation,
Role of valuation.

Course Contents:
Unit wise C&K* A&A**
Units weightage of
marks (in %)

Unit 1: Introduction 20 √ √
Unit 2: Fundamental Analysis 20 √ √
Unit 3: Technical Analysis and Efficient 20 √ √
Market Hypothesis
Unit 4: Basics Of Equity & Bond Valuation 20 √ √
and Portfolio Management
Unit 5: Business Valuation 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction
Introduction to Investments; Objectives of Investments; Basics of Risk and Return: Concept and
calculation of risk and returns, Application of standard deviation, coefficient of variation, the
concept of beta; Systematic Vs Unsystematic risk (Inflation Risk, Interest Rate Risk, Credit Risk,
Maturity Risk, Liquidity Risk, reinvestment risk); impact of taxes and inflation on returns;
financial assets vs real assets; Market participants - Investors, Speculators, hedgers and
arbitrageurs.

Unit 2: Fundamental Analysis

Top-down and bottom-up approaches, Analysis of international & domestic economic scenario,
Industry analysis, Company analysis (Quality of management, financial analysis: Both Annual
and Quarterly, Income statement analysis, position statement analysis including key financial
ratios, Cash flow statement analysis, EBIT, Capital gearing ratio, Return on Investment, Return
on Equity, EPS and DPS analysis, Industry market ratios: Operating Profit Ratio, Net Profit
Ratio, PE, PEG, Price over sales, Price over book value, Dividend Yield, Earning Yield, Debt-
Equity Ratio, EVA). Understanding the Shareholding pattern of the company.

Unit 3: Technical Analysis And Efficient Market Hypothesis

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Introduction to Technical Analysis; Strengths and weakness of Technical Analysis; Dow Theory;
Elliott Wave theory; Charting the historical prices (Bar Chart, Line Chart, Point and figure chart,
candlestick charts, triangles); Price patterns; Support and resistance level; Weakness and
shortcomings of Technical Analysis. Introduction to Efficient Market Hypothesis (EMH); Forms
of efficient Markets (An Overview).

Unit 4: Basics of Equity & Bond Valuation And Portfolio Management

Bond fundamentals; bond valuation; estimation of bond yield; Investment in shares; Intrinsic
value of shares; Valuation of shares – dividend discounting models, Price earning approach of
equity valuation. Introduction to Portfolio, Portfolio diversification, calculation of portfolio risk
and return (2 securities only).

Unit 5: Business Valuation

Introduction to Valuation: Approaches to Valuation, Discounted Cash Flow, Relative Valuation,
Role of valuation; Discounted Cash-flow Valuation: Estimating discount rates, cost of equity,
cost of equity to cost of capital; Valuation of an asset with guaranteed cash flows, introducing
uncertainty into the valuation.

Practical Exercises:
The learners are required to:
1. Work on the spreadsheet for doing basic calculations in finance.
2. Practice use of Technical charts in predicting price movements through line charts, bar
charts, candle and stick charts, etc., moving averages, exponential moving averages.
3. Calculate risk and return of stocks using the price history available on the NSE website.
4. Prepare Equity Research Report by carrying out fundamental analysis of securities with the
help of data of at least 2 Listed Companies (from different sectors) available on various
websites and then determine the value of securities by using MS Excel or similar software.
5. Analyse various financial instruments for overvaluation and undervaluation.

Suggested Readings:

● Bodie, Z., Kane, A., Marcus, A. J. and Mohanty, P., ―Investment” Tata McGraw Hill,
New Delhi.
● Chandra, P. ―Investment Analysis and Portfolio Management” Tata McGraw Hill
Education, New Delhi.
● Damodaran, A. ―Valuation, Security Analysis for investment and Corporate Finance‖
Wiley India Pvt. Ltd.
● Kevin, S. ―Security Analysis and Portfolio Management‖ PHI Learning, Delhi.
● Koller T, Goedhart M & Wessels D. “Valuation: Measuring and Managing the Value of
Companies” Mckinsey & Company.
● Kumar V., Kumar N., and Sethi R. “Investing in Stock Markets” Ane Books.
● Pandian, P. ―Security Analysis and Portfolio Management‖ Vikas Publishing House,
New Delhi.
● Ranganatham, M., & Madhumathi, R. ―Security Analysis and Portfolio Management‖
Pearson Education, India.
● Singh J.K. and Singh A.K. “Investing in Stock Markets” A K Publications, Delhi.
● Tripath V. & Pawar N. “Investing in Stock Markets” Taxmann Publications.

Additional Readings:
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
● Study Material of the Institute of Company Secretary of India for the Professional
Programme Course on ―Valuation and Business Modelling‖.
● Study Material of the Institute of Cost Accountants of India for the ―Strategic
Performance Management and Business Valuation‖.

Assessment Method:
1) There shall be 3 credit hours for lectures + one credit hour for tutorials (per group).
2) Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

Note: The latest editions of the readings may be used.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Corporate Accounting
BAC: Discipline (A&F)- A4

Objective: The course aims to help learners to acquire conceptual knowledge of corporate
accounting systems and to learn the techniques of preparing the financial statements of
companies.

Learning Outcomes: After completion of the course, learners will be able to understand:

(1) The accounting for Share Capital, Debentures, Bonus Shares, Redemption of Preference
Shares and Debentures of a company.
(2) The preparation of Financial Statements of Companies manually as well as using online
software.
(3) The Valuation of Intangible Assets and Shares
(4) The Accounting for Amalgamation and Internal Reconstruction of Companies.
(5) The preparation of Annual Reports of companies.

Course Contents:
Units Unit wise weightage C&K* A&A**
of marks (in %)
Unit 1: Accounting for Share Capital & 15 √ √
Debentures
Unit 2: Preparation of Financial 25 √ √
Statements
Unit 3: Valuation of Intangible Assets and 20 √ √
Shares
Unit 4: Amalgamation and Internal 20 √ √
Reconstruction of Companies
Unit 5: Corporate Financial Reporting 20 √ √

Note: Weightage to the various units of the syllabus has been assigned in terms of the range of
marks in accordance with their relative significance in the syllabus and practical utility.

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Accounting for Share Capital and Debentures:

Types of shares; Accounting for Share Capital, Issue of Rights and Bonus Shares; ESOPs and
Buy-Back of shares; Issue and Redemption of preference Shares and Debentures. Underwriting
of Shares and Debentures. In reference to Relevant Accounting Standards (AS and Ind AS) and
Guidance Notes as applicable.

Unit 2: Financial Statements of Companies including one Person Company:

Preparation of financial statements of corporate entities including one Person Company
(excluding calculation of managerial remuneration) as per Division I and II of Schedule III of the
Companies Act 2013; Related Parties, Preparation of Statement of Profit and Loss, Balance
Sheet, Statement of Equity and Cashflow Statement manually and using appropriate software.
Interpreting the ratios calculated as per Schedule III of the Companies Act 2013 [with reference
to Relevant Accounting Standards (AS and Ind AS) and the relevant provisions of The
Companies Act,2013, as applicable.]. Calculation of EPS as per AS 20.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Unit 3: Valuation of Intangible Assets and Shares:
Valuation of Intangible Assets and Shares. Value Added Statement, Economic Value Added,
Market Value Added, Shareholder Value Added.

Unit 4: Amalgamation of Companies and Internal Reconstruction:

● Accounting for Amalgamation of Companies (excluding inter-company holdings) applying
AS 14/Ind AS 103.
● Accounting for Different forms of Internal Reconstruction (excluding drafting of Internal
Reconstruction Scheme).

Unit 5: Corporate Financial Reporting

Meaning, need and objectives; Constituents of Annual Report and how it is different from
financial statements; Contents of the Report of the Board of Directors; XBRL Reporting.
Drafting of Notes to Accounts. Segment Reporting, Sustainability Reporting, Triple Bottom Line
Reporting, CSR Reporting.

Notes:
● The relevant Accounting Standards (both AS & Ind AS) for all of the above topics should
be covered.
● Any revision of the relevant Indian Accounting Standards/Accounting Standards would
become applicable.
● The relevant provisions of The Companies Act,2013, as applicable for all of the above
topics should be covered.

Practical Exercises:
The learners are required to:

(1) Collect prospectus issued by reputed companies, and examine the matters related to issues
of shares.
(2) Examine the annual reports of business Organisations to find out whether applicable
accounting standards (AS and Ind AS) are complied with or not.
(3) Collect information from business newspapers, periodicals, print and digital media on the
amalgamation of companies and prepare a report.
(4) Prepare financial statements using appropriate software.
(5) Download company annual reports of reputed companies from the websites and analyze
the voluntary and mandatory information contained in these statements.
(6) Read and Collect Notes on Accounts from the annual reports of reputed companies from
the websites.

Suggested Readings:

● Bergeron, B. “Essentials of XBRL: Financial Reporting in the 21st Century” John Wiley
& Sons, New Jersey.
● Dam, B. B. & Gautam, H. C. “Corporate Accounting” Gayatri Publications, Guwahati.
● Goyal, B. K. “Corporate Accounting” Taxmann Publication, New Delhi.
● Goyal, V. K., & Goyal, R. “Corporate Accounting” PHI Learning, New Delhi.
● Jain, S. P., & Narang, K. L. “Corporate Accounting” Kalyani Publishers, New Delhi.
● Kumar, A. “Corporate Accounting” Singhal Publications, New Delhi.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
● Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K. “Corporate Accounting”
Vikas Publishing House, New Delhi.
● Monga, J. R. & Bahadur, R. “Fundamentals of Corporate Accounting” Scholar Tech
Press, New Delhi.
● Mukherjee, A., & Hanif, M. “Corporate Accounting” Tata McGraw Hill Education, New
Delhi.
● Sah, R.K. ―Concept Building Approach to Corporate Accounting‖ Cengage.
● Sehgal, A. “Fundamentals of Corporate Accounting” Taxmann Publication, New Delhi.
● Shukla, M. C., Grewal, T. S., & Gupta, S. C. “Advanced Accounts. Vol.-II” S. Chand
Publishing, New Delhi.
● Tulsian, P. C., & Tulsian, B. “Corporate Accounting” S. Chand Publishing, New Delhi.

Additional Resources:
● Accounting Standards at the Website of the Institute of Chartered Accountants of India
● Indian Accounting Standards at the Website of the Ministry of Corporate Affairs.
● The Companies Act, 2013 as amended from time to time.

Assessment Method:
1. There shall be 3 credit hours for lectures + one credit hour for tutorials (per group).
2. Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

Note: The latest editions of the readings may be used.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Financial Markets
BAC: Discipline (A&F)- A5

Objective: The course aims to provide the learners an overview of the financial markets.

Learning Outcomes: After completion of the course, learners will be able to:
1. Describe the functions and role of financial markets.
2. Understand the working of money market and the role of RBI.
3. Analyze functioning of capital market and various capital market instruments.
4. Evaluate the role of SEBI in the capital market.
5. Analyse recent reforms and developments in financial markets.
Course Contents:
Units Unit wise C&K* A&A**
weightage of
marks (in %)
Unit 1: Introduction to Financial Markets 15 √
Unit 2: Money Market 20 √ √
Unit 3: Capital Market 1 20 √ √
Unit 4: Capital Market 2 30 √ √
Unit 5: SEBI and Investor protection 15 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1 Introduction to Financial Markets – Concept, significance and Functions of financial

markets. Structure/Components of Financial markets – Money market, Capital market -Primary
& Secondary; Debt & Equity; Derivative; Forex and commodity market; An overview of Indian
and International Financial Markets.

Unit 2 Money Market – Concept and Importance of Money market, Functions of Money
market, Participants in the Money Market, Structure/classification of Money market; Money
market instruments; RBI and Money Market.

Unit 3 Capital Market- I – Introduction to Capital Market - Concept, significance and functions
of Capital market; Capital Market instruments; Participants in the Capital market;
Structure/classification of Capital market; Debt and Equity markets; Recent developments in
Capital market.

Unit 4 Capital Market - II – Primary Market (NIM) – Concept, importance and functions of
Primary market; Methods of flotation; Secondary Market - Concept, importance and Role of
Secondary Market; Difference between Primary and Secondary Markets; Stock exchanges in
India – NSE and BSE; Demutualisation of Stock Exchanges in India; Stock Index- Concept and
importance; Major Stock Indices - SENSEX, NIFTY.

Unit 5 SEBI and Investor Protection – Concept, structure and objectives of SEBI; Functions of
SEBI; Role of SEBI in primary and Secondary markets; Investor protection.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Practical Exercises:
The learners are required to:
1. Observe various stock market indices.
2. Visit RBI website and understand various policy rates.
3. Prepare a project on the role of SEBI in the market.
4. Analyse and prepare a report on the recent developments in the capital market.

Suggested Readings:
● Khan M.Y.: Indian Financial System; Tata McGraw Hill; 10th edition; 2018
● Pathak, Bharti V, – Indian Financial System: Markets, Institutions and Services, Pearson
Education, New Delhi; 5th edition 2018
● Frederic S. Mishkin, Stanley G. Eakins. Financial Markets and Institutions, Pearson
Education, New Delhi; 7th edition
● Saunders, Anthony & Cornett, Marcia Millon (2007). Financial Markets and Institutions
(3rd Edition); Tata McGraw Hill
● RBI Functions and Working – Reserve Bank of India
● Bhole, L. M., Financial Markets and Institutions. Tata McGraw Hill Publishing Company
● Kumar, V., Gupta, K., Kaur, M., Financial Markets, Institutions and Financial Services,
Taxmann‘s Publications
Additional Readings:
● RBI Annual Reports
● [Link]
● [Link]
● [Link]
● [Link]

Assessment Method:
(1) There shall be 3 credit hours for lectures + one credit hour for tutorials (per group).
(2) Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

Note: The latest editions of the readings may be used.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Financial Institutions
BAC: Discipline (A&F)- A6

Objective: The course aims to provide the students a theoretical and conceptual understanding
of the financial institutions.

Learning Outcomes: After completion of the course, learners will be able to:

1. Describe the meaning and scope of financial institutions.

2. Understand the role of the Central bank in the financial system.
3. Analyse the recent developments in commercial banking.
4. Evaluate different types of Mutual Funds.
5. Understand the regulatory framework of financial institutions.

Course Contents:
Unit wise C&K* A&A
Unit weightage of **
marks (in %)
Unit 1: Introduction to Financial 15
Institutions
√
Unit 2: Central Bank and Banking 30 √ √
Institutions
Unit 3: Insurance Life and Non-Life 20 √ √
Insurance Institutions
Unit 4: Mutual Funds and Pension 20 √ √
Funds
Unit 5: Non-Banking Financial 15 √ √
Companies

Unit 1: Introduction to Financial Institutions –

Introduction to Financial system - Concept, Role and Importance of Financial institutions;
Classification of Financial institutions viz., Banking and Non-banking, Specialised and non-
specialised, Intermediary and non-intermediary institutions; An overview of financial institutions
in India; Role of Development Financial Institutions (DFIs).

Unit 2: Central bank and banking institutions –

Concept and importance of Central Bank, Role of central bank; RBI – Functions and Role;
Banks – Concept and Classification of banks; Commercial Banks- Functions, role and recent
developments; Role of technology in the banking sector; Concept of Non-Performing Assets
(NPAs); Financial inclusion.

Unit 3: Insurance - Life and Non-Life Insurance Institutions-

Concept and Importance of insurance, Principles of Insurance, Types of insurance – Life and
Non-life; LIC and GIC Re; IRDA and its role; Recent reforms in Insurance sector.

Unit 4: Mutual Funds and Pension Funds

Concept and role of Mutual Funds, Structure of Mutual Funds; Types of Mutual Fund schemes;
SEBI guidelines for Mutual Funds; Pension Funds – Meaning and importance; Types of Pension
funds, Role of PFRDA.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Unit 5: Non-Banking Financial Companies (NBFCs)
Concept of NBFCs, Difference between a bank and NBFC; Classification of NBFCs; Role of
NBFCs in promoting inclusive growth; RBI guidelines for NBFCs

Practical Exercises:
The learners are required to:

1. Prepare a report on various new products and services rendered by the banks.
2. Compare various life and non-life insurance products.
3. Identify and analyse services rendered by various NBFCs.
4. Study the growth of digital banking in India.
5. Prepare a report on various financial institutions in t India.

Suggested Readings:
● Khan M.Y.: Indian Financial System; Tata McGraw Hill; 10th edition; 2018
● Pathak, Bharti V., – Indian Financial System: Markets, Institutions and
Services, Pearson Education, New Delhi; 5th edition 2018
● Frederic S. Mishkin, Stanley G. Eakins. Financial Markets and Institutions,
Pearson Education, New Delhi; 7th edition
● Saunders, Anthony & Cornett, Marcia Millon (2007). Financial Markets and
Institutions (3rd Edition); Tata McGraw Hill
● Bhole, L. M., Financial Markets and Institutions. Tata McGraw Hill
Publishing Company
● Kumar, V., Gupta, K., Kaur, M., Financial Markets, Institutions and Financial
Services, Taxmann Publications
Additional Readings:
● RBI Functions and Working – Reserve Bank of India
● RBI Annual Reports
● Annual Reports of various Financial Institutions in India.
● RBI Report on Currency and Finance- various issues
 Websites:
 [Link]
 [Link]
 [Link]
 [Link]

Assessment Method:
(1) There shall be 3 credit hours for lectures + one credit hour for tutorials (per group).
(2) Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

Note: The latest editions of the readings may be used.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
COURSE: Investing In Stock Markets
BAC: DSE(A&F)- 5.1

Objective: The course aims to familiarize the students with the skills required to operate in the
stock market. They can learn the trading mechanism of the stock exchanges.

Learning Outcomes: After completion of the course, learners will be able to:

(1) Explain the basics of investing in the stock market, the investment environment as well as
risk & return.
(2) Analyze the Indian securities market including the derivatives market.
(3) Examine the EIC framework.
(4) Conduct Fundamental Analysis,
(5) Conduct Technical Analysis.
(6) Invest in the mutual funds market.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Basics of Investing 20 √ √
Unit 2: Fundamental Analysis 20 √ √
Unit 3: Technical Analysis 20 √ √
Unit 4: Indian Stock Market 20 √ √
Unit 5: Investing in Mutual Funds 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Basics of Investing:

Basics of Investment & Investment Environment. Concept of Risk and Return, Risk and Return
trade-off, Types of Investing and Investors. Avenues of Investments - Equity shares, Preference
shares, Bonds & Debentures, Insurance Schemes, Mutual Funds, Index Funds, ETF. Security
Markets - Primary Market, Secondary Market and Derivative Market. Responsible Investment.

Unit 2: Fundamental Analysis:

Top-down and bottom-up approaches, Analysis of international & domestic economic scenario,
Industry analysis, Company analysis (Quality of management, financial analysis: Both Annual
and Quarterly, Income statement analysis, position statement analysis including key financial
ratios, Cash flow statement analysis, EBIT, Capital gearing ratio, Return on Investment, Return
on Equity, EPS and DPS analysis, Industry market ratios: Operating Profit Ratio, Net Profit
Ratio, PE, PEG, Price over sales, Price over book value, Dividend Yield, Earning Yield, Debt-
Equity Ratio, EVA). Understanding the Shareholding pattern of the company.

Unit 3: Technical Analysis:

Trading rules (credit balance theory, confidence index, filter rules, market breadth, advances vs
declines) and charting (use of historic prices, simple moving average and MACD, basic and
advanced interactive charts). Do‘s & Don't s of investing in markets.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Unit 4: Indian Stock Market:
Primary Markets (Initial Public Offering, Follow on Public Offering, Private placement, offload
Promoters' shares ), Secondary Markets (cash market and derivative market: Futures and
Options), Market Participants: Stock Broker, Investor, Depositories, Clearing House, Stock
Exchanges. Role of stock exchanges, Stock exchanges in India- BSE, NSE and MCX. Security
Market Indices: Nifty, Sensex and Sectoral indices, Sources of financial information. Trading in
securities: DEMAT trading, types of orders, using brokerage and analyst recommendations.

Unit 5: Investing in Mutual Funds:

Concept and background on Mutual Funds: Advantages, Disadvantages of investing in Mutual
Funds, Types of Mutual funds:- Open-ended, close-ended, equity, debt, hybrid, index funds,
Exchange Traded Funds and money market funds. Factors affecting the choice of mutual funds.
CRISIL mutual fund ranking and its usage, calculation and use of Net Asset Value.

Practical Exercises:
The learners are required to:
(1) Work on the spreadsheet for doing basic calculations in finance. Learners will also practice
technical analysis with the help of relevant software.
(2) Practice use of Technical charts in predicting price movements through line charts, bar
charts, candle and stick charts, etc., moving averages, exponential moving averages.
(3) Calculate risk and return of stocks using the price history available on the NSE website.
(4) Prepare Equity Research Report by carrying out fundamental analysis of securities with the
help of data of at least 2 Listed Companies (from different sectors) available on various
websites and then determine the value of securities by using MS Excel or similar software.

Suggested Readings:
● Chandra, P. ―Investment Analysis and Portfolio Management” Tata McGraw Hill Education,
New Delhi.
● Kevin, S. ―Security Analysis and Portfolio Management‖ PHI Learning, Delhi.
● Kumar V., Kumar N., and Sethi R. “Investing in Stock Markets” Ane Books.
● Pandian, P. ―Security Analysis and Portfolio Management‖ Vikas Publishing House, New
Delhi.
● Ranganatham, M., & Madhumathi, R. ―Security Analysis and Portfolio Management‖
Pearson Education, India.
● Singh J.K. and Singh A.K. “Investing in Stock Markets” A K Publications, Delhi.
● Tripath V. & Pawar N. “Investing in Stock Markets” Taxmann Publications.

Assessment Method:
(1) There shall be 3 credit hours for lectures + one credit hour for tutorials (per group).
(2) Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.
Note: The latest editions of the readings may be used.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
COURSE: Computer Applications in Accounting
BAC: DSE(A&F )- 5.2

Objective: This course aims to impart the skills needed for recording business transactions and
producing final accounts by a non-commerce student using computerised accounting software.

Learning Outcomes: After completion of the course, learners will be able to:
1. Understand manual and computerised accounting system environments.
2. Create structure of a computerised accounting system for a business firm.
3. Record day to day business transactions in Computerised Accounting System
4. Make necessary adjustments for Goods and Service Tax (GST) while recording business
transactions
5. Generate various accounting reports for analysis and decision making
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction to accounting 10 √ √
Unit 2: Recording of business transactions and 25 √ √
preparation of financial statements
Unit 3: Computerised accounting system 10 √ √
Unit 4: Creating masters and voucher entry 40 √ √
Unit 5: Taxation and generating reports 15 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit-1: Introduction to Accounting

Accounting – meaning, importance and need, its objectives and relevance to business establishments and
other organisations, and individuals. accounting information: meaning, users and utilities, sources of
accounting information. some basic terms –transaction, account, asset, liability, capital, expenditure &
expense, income, revenue, gain, profit, surplus, loss, deficit. debit, credit, accounting year, financial year,
financial accounting principles.

Unit-2: Recording of business transactions and preparation of financial statements

Features of recordable transactions and events; types of accounts: personal account, real account
and nominal account; rules for debit and credit; double entry bookkeeping system, journal
transactions; preparation of ledgers; fundamental accounting equation; preparation of Trial
Balance; concept of revenue and capital; preparation of Trading and Profit & Loss Account and
Balance Sheet manually.

Unit-3: Computerised Accounting System

Basics of computerised accounting systems; difference between manual and computerized
accounting systems; overview of available software packages for computerized accounting;
factors affecting selection of suitable Computerised accounting software; procurement and
installation of computerised accounting software.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Using any popular accounting software: create, select, shut, and delete a Company; setting
security features of company; date and period features; configure and features settings; backup
and restore data of a company.

Unit-4: Creating Masters and voucher entry

Creating Accounting Ledgers and Groups: Single create vs. multiple create, creating ledger
under a group and entering opening balances
Creating Stock Items and Groups: Creating unit of measurement, creating stock groups using
single or multiple create feature under an existing group, creating Stock items using single or
multiple feature under an existing group,
Voucher Entry: Types of vouchers, selection of voucher type for transactions, vouchers entry,
voucher number and date settings, voucher entry with more than one debit or credit accounts,
editing and deleting a voucher and printing of voucher.

Unit-5: Taxation and Generating Reports:

Taxation: Accounting for Goods and Service Tax
Generating Reports: Cash Book, ledger accounts, Trial Balance, Profit and Loss Account,
Balance Sheet, Funds Flow Statement and Cash Flow Statement.

Note:
1. The General Purpose Software referred in this course will be notified by the University
Departments every three years. If the specific features, referred to in the detailed course
above, is not available in that software, to that extent it will be deemed to have been
modified.

2. There shall be a practical examination of 50 Marks (2 hours duration), theory exam of 25

marks (1 hour duration) and Internal Assessment of 25 marks (Class Test-10 Marks,
WorkBook- 10 Marks and attendance- 5 marks).

3. There shall be 2 lecture periods per class and 4 Practical Lab periods per batch to be taught in
the Computer Laboratory.

Suggested Readings:
● Charles, T Horngren, Gart L. Sundem, John A Elliot and Donna R. Philbrick.
Introduction to Financial Accounting, Pearson.
● Goyal, Bhushan Kumar and Tiwari, H.N. Financial Accounting , Taxmann
● Kumar, Alok. Financial Accounting, Singhal Publication.
● Lal, Jawahar, Seema Srivastava & Abrol, Shivani. Financial Accounting Text and
problems, Himalaya Publishing House, New Delhi.
● Leonardo, A. Robinson, James R. Qanis, C. Wayne Alderman, Accounting Information
Systems: A cycle Approach. Publisher Wiley.
● Lt Bhupinder. Financial Accounting – Concepts and Applications, Cengage
● Monga, J R and Bahadur, R. Financial Accounting: concept and Applications. Scholar
Tech Press, New Delhi
● Robert, L. Hurt, Accounting Information Systems: Basic Concepts and Current Issues,
McGraw Hill.
● Sehgal, Ashok & Deepak Sehgal. Fundamentals of Financial Accounting, Taxmann
● Tally ERP 9 Training Guide – 4th Edition. Ashok K Nadhani. Publisher: BPB Publications

Additional sources
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
● Tally ERP 9 book advanced user. Publisher: Swayam Publication
([Link])
● Tulsian, P C. Financial Accounting, [Link]. New Delhi
○
● Web resource: [Link]

Assessment Method:
1. There shall be 3 credit hours for lectures + one credit hour for tutorials (per group).
2. Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

Note: The latest editions of the readings may be used.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
COURSE: Personal Financial Planning
BAC: DSE (A&F)- 6

Objective: The course aims to familiarize learners with different aspects of personal financial
planning like savings, investment, taxation, insurance, and retirement planning and to develop
the necessary knowledge and skills for effective financial planning.

Learning Outcomes: After completion of the course, learners will be able to:
(1) Understand the meaning and appreciate the relevance of Financial Planning.
(2) Familiarize with regard to the concept of Investment Planning and its methods.
(3) Examine the scope and ways of Personal Tax Planning.
(4) Analyze Insurance Planning and its relevance
(5) Develop insight into Retirement planning and its relevance

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction to Financial Planning 20 √ √
Unit 2: Investment Planning 20 √ √
Unit 3: Personal Tax Planning 20 √ √
Unit 4: Insurance Planning 20 √ √
Unit 5: Retirement Benefits Planning 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction to Financial Planning:

Financial goals, Steps in financial planning, Budgeting Incomes and Payments, Time value of
money. Introduction to savings, benefits of savings, management of spending & financial
discipline, Setting Alerts and Maintaining sufficient funds for fixed commitments (Credit Cards
Repayments, EMI, Insurance Premium, Mutual Fund SIPs etc), Maintaining High CIBIL Score,
personal finance/loans, education loan, car loan & home loan schemes. Net banking and UPI,
digital wallets, security and precautions against Ponzi schemes and online frauds such as
phishing, credit card cloning, skimming.

Unit 2: Investment planning:

Process and objectives of investment, Concept and measurement of return & risk for various
asset classes, Measurement of portfolio risk and return, Diversification & Portfolio formation.
Gold Bond; Real estate; Investment in Greenfield and brownfield Projects; Investment in fixed
income instruments, financial derivatives & Commodity market in India. Mutual fund schemes;
International investment avenues. Currency derivatives and Digital Currency.
Unit 3: Personal Tax Planning:
Tax Structure in India for personal taxation, Scope of Personal tax planning, Exemptions and
deductions available to individuals under different heads of income and gross total income.
Comparison of benefits - Special provision u/s 115 BAC vis-à-vis General provisions of the
Income-tax Act, 1961, tax avoidance versus tax evasion.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Unit 4: Insurance Planning:
Need for Protection planning. Life Insurance, Health Insurance, Property Insurance, Credit Life
Insurance and Professional Liability Insurance. Deductions available under the Income-tax Act
for the premium paid for different policies.
.
Unit 5: Retirement Benefits Planning:
Retirement Planning Goals, Process of retirement planning, Pension plans available in India,
Reverse mortgage, Planning for distribution of money and property among legal heirs, New
Pension Scheme. Exemptions available under the Income-tax Act, 1961 for retirement benefits.

Practical Exercises:
The learners are required to:
(1) Perform electronic fund transfers through net banking and UPI.
(2) Identify certain Ponzi schemes in the market during the last few selected years.
(3) Prepare tax planning for a hypothetical individual.
(4) Explore life insurance policies of different firms
(5) Analyse retirement benefit schemes by the government

Suggested Readings:
(1) Halan, M. ―Let‟s Talk Money: You've Worked Hard for It, Now Make It Work for You‖
HarperCollins Publishers, New York.
(2) Indian Institute of Banking & Finance. ―Introduction to Financial Planning” Taxmann
Publication, New Delhi.
(3) Keown A.J. “Personal Finance” Pearson, New York.
(4) Pandit, A. ―The Only Financial Planning Book that You Will Ever Need‖ Network 18
Publications Ltd., Mumbai.
(5) Sinha, M. ―Financial Planning: A Ready Reckoner” McGraw Hill Education, New York.
(6) Tripathi, V. ―Fundamentals of Investment‖ Taxmann Publication, New Delhi.

Assessment Method:
(1) There shall be 3 credit hours for lectures + one credit hour for tutorials (per group).
(2) Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

Note: The latest editions of the readings may be used.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
COURSE: Corporate Finance
BAC: DSE (A&F)- 7.1

Objective: The course aims to enable students to acquire knowledge of principles and practice
of financial management.

Course Outcomes: After completion of the course, learners will be able to:
1. Understand thoroughly the conceptual framework of financial management. Further
learners will have an insight into the concept of time value of money and risk and return.
2. Analyze the capital budgeting process and demonstrate decision making abilities using
different techniques of capital budgeting.
3. Critically analyse, understand and demonstrate different capital structure theories and
factors affecting capital structure decisions of a firm.
4. Analyse, understand and demonstrate different theories of dividend and factors affecting
dividend policy.
5. Understand the concept of working capital and demonstrate the estimation of working
capital requirement of a firm; critically examine and decide policies and techniques of
Cash and Inventory Management for a corporate.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction 15 √
√
Unit 2: Corporate Capital Budgeting 25
Decisions
√ √
Unit 3: Capital Structure: Planning and 25
Designing
√ √
Unit 4: Corporate Dividend Decision Making 15

√ √
Unit 5: Working Capital Management 20

√ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction
An Introduction to Corporate Finance, Modern Approach to Financial Management, Functions
and Responsibilities of a Finance Manager. Time value of money, Concept of Risk and Return.

Unit 2: Corporate Capital Budgeting Decisions

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
An Overview of Techniques of Capital Budgeting, NPV Vs IRR Methods, Project under Capital
Rationing, Capital budgeting under Risk & Uncertainty-Certainty Equivalent Approach and
Risk-Adjusted Discount Rate Method.

Unit 3: Capital Structure: Planning and Designing

An Overview of Cost of Capital, Capital Structure- Theories of Capital Structure (Net Income,
Net Operating Income, MM Hypothesis, Traditional Approach), Operating Leverage, Financial
Leverage and Combined Leverage, Planning and Designing of Capital Structure, EBIT-EPS
Analysis, Determinants of Optimum Capital Structure.

Unit 4: Corporate Dividend Decision Making

Theories for Relevance and Irrelevance of Dividend Decision for Corporate Valuation- Walter‘s
Model, Gordon‘s Model, MM Approach and Residual Approach, Dividend Policy and its
Determinants

Unit 5: Working Capital Management

An Overview of Working Capital Management, Cash Management- Basic Strategies and
Techniques, Receivables Management – Credit Policies, Credit Terms and Collection Policies,
Inventory Management – Objectives and Techniques.

Note: Students should be encouraged to use spreadsheets for doing basic calculations in
finance and hence can be used for giving students subject related assignments for their
internal assessment purposes.

Practical Exercises:
The learners are required to:

1. Apply time value of money in financial management decisions..

2. Identify capital budgeting decisions and exercise in different firms..
3. Prepare capital structure and tax planning under various firms.
4. Explore divided policies of different firms
5. Analyse working capital need and management decisions

Suggested Readings:
● Khan, M.Y. and Jain, P.K. Financial Management: Text and Problems. Tata McGraw
Hills, New Delhi.
● Pandey, I.M. Financial Management. Vikas Publications. New Delhi
● Singh, Surender and Kaur, Rajeev. Fundamentals of Financial Management. Scholar
Tech Press. New Delhi.
● Rustagi, [Link] of Financial Management Taxmann. New Delhi.
● Singh, J.K. Financial Management: Theory and Practice. Galgotia Publishing House
New Delhi.
● Kothari, R. Financial Management: A Contemporary Approach. Sage Publications Pvt.
Ltd. New Delhi.
● Sharma, S.K. and Sareen,[Link] of Financial Management Sultan Chand
& Sons( P) Ltd. New Delhi.
● Singh, Preeti. Financial Management. Ane Books Pvt. Ltd. New Delhi.
● Tulsian, P.C.& Tulsian, B. ―Financial Management‖ [Link]. New Delhi.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Additional Readings:
● Srivastava, Rajeev and Mishra, Anil. Financial Management: Oxford University Press.
UK
● VanHorne, James, C, and John, Wachowicz. Fundamentals of Financial Management.
Pearson Education
● Chandra, P. Financial Management: Theory and Practice. Tata McGraw Hills, New
Delhi
● Ross, Stephen A, Westerfield, Randolph and Madura, Jeff. Corporate Finance. Tata
McGraw Hills.
Assessment Method:
(1) There shall be 3 credit hours for lectures + one credit hour for tutorials (per group).
(2) Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

Note: The latest editions of the readings may be used.

COURSE: Financial Services

BAC: DSE (A&F)- 7.2
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Objective: The primary objective of this course is to provide students with basic theoretical and
conceptual understanding of Financial Services.

Learning Outcomes: After completion of the course, learners will be able to:
1. Understand the basic concept and use of Financial Services
2. Describe various attributes of Financial Services
3. Demonstrate the importance of Financial Services in the Economy
4. Understand regulation of Financial Services
5. Analyse various fund based and fee based Financial Services.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction to Financial Services 15

√
Unit 2: Fund based Financial Services – I 25

√ √
Unit 3: Fund based Financial Services – II 20

√ √
Unit 4: Fee based financial services I 25

√ √
Unit 5: Fee based financial services II 15

√ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction to Financial Services

Financial Services- Concept and Nature of Financial Services; Types of Financial services- Fund
vs fee based financial services; Role and Significance of financial services; An overview of
Financial Services Industry in India; Recent Trends in the Financial services Sector.
Unit 2: Fund based Financial Services – I
Leasing- Concept and benefits of leasing, Types of lease (including financial vs operating lease);
Venture Capital- Concept and importance of VC, Stages in venture capital finance, Venture
Capital Funds in India; Mutual Funds- Concept and importance, Types of Mutual Fund schemes,
Common terminologies used in Mutual Funds; Pension funds.

Unit 3: Fund based Financial Services - II

Consumer finance- Concept of Consumer finance, Sources of consumer finance; Housing
finance- Concept and significance of Housing finance, Tax implication of housing finance
(theoretical), Major players in housing finance; Microfinance; Factoring and forfaiting – Concept
and importance of factoring, Mechanism of factoring, Difference between factoring, forfaiting
and Bill discounting. Concept of Securitisation
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Unit 4: Fee Based Financial Services - I

Merchant Banking – Concept, Services provided by Merchant bankers, Overview to SEBI
guidelines; Stock broking - Licensing and training requirements of stock brokers; Custodial
services; Registrars and Transfer Agents (RTAs); Credit Rating- Concept, significance and use
of Credit rating, Process of credit rating.

Unit 5: Fee Based Financial Services -II

Financial Counselling – Importance, role of financial counselors; Portfolio management service
(PMS)- Advantages and disadvantages of PMS; Wealth Management Service- Significance and
role of wealth management service, Types of wealth management firms.

Practical Exercises:
The learners are required to:
1. Prepare a report on the recent developments in the financial services sector.
2. Understand the credit rating of different financial securities
3. Compare and assess different mutual fund schemes
4. Learn different aspects of Micro financing institutions
5. understand the role of financial counselling
Suggested Readings:
● Khan M.Y.: Financial Services, Tata McGraw Hill; 9th edition; 2018
● Khan M.Y. & Jain P.K.: Financial Services, Tata McGraw Hill
● Gordon E. and Natarajan K. Financial Markets and Services, New Delhi: Himalaya
Publishing House, 2019.
● Pathak, Bharti V., – Indian Financial System: Markets, Institutions and Services,
Pearson Education, New Delhi; 5th edition 2018
● Saunders, Anthony & Cornett, Marcia Millon (2007). Financial Markets and
Institutions (3rd Edition); Tata McGraw Hill
● Shanmugham, R.: Financial Services (2nd Edition). Wiley Publication, 2016.
● Bhole, L. M., Financial Markets and Institutions. Tata McGraw Hill Publishing
Company
● Kumar, V., Gupta, K., Kaur, M., Financial Markets, Institutions and Financial
Services, Taxmann‘s Publications
● Machiraju, H.R., Indian Financial System. Vikas Publishing House, 2010.
Additional Readings:
● [Link]
● [Link]
● [Link]
●

Assessment Method:
(1) There shall be 3 credit hours for lectures + one credit hour for tutorials (per group).
(2) Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

Note: The latest editions of the readings may be used.

UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

COURSE:Accounting for Managerial Decision Making

BAC: DSE (A&F)- 7.3
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Objective: The course aims to enable students to acquire knowledge of concepts, methods and
various techniques of accounting for the purpose of managerial planning, control and decision
making.

Learning Outcomes: After completion of the course, learners will be able to:
1. Analyse fundamentals of accounting and its branches.
2. Examine financial statements and their uses in managerial decision making.
3. Explore the budgetary control system as a tool of managerial planning and control.
4. Utilize the concept of cost-volume-profit analysis for use in short-term decision making.
5. Evaluate the concept of relevant cost and make decisions related to different business
situations using marginal costing and differential costing techniques.
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Fundamentals of Accounting 20 √
√
Unit 2: Financial Statements and their Analysis 20

√ √
Unit 3: Budgetary Control System 20

√ √
Unit 4: Cost Volume Profit Analysis 20

√ √
Unit 5: Decision Making under Specific Situations 20

√ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Fundamentals of Accounting

An Overview of Accounting: meaning, scope, objectives, accounting as part of information
system, branches of accounting. Financial accounting process, accounting concepts, accounting
standards. Basic cost concepts, cost classification, cost sheet, an overview of various types of
costing methods.

Unit 2: Financial Statements and their Analysis

Understanding of financial statements. Interpretation of financial statements with the help of
ratio analysis (liquidity ratios, profitability ratios, turnover ratios and solvency ratios) and cash
flow analysis.

Unit 3: Budgetary Control System

Concept of budget, budgeting and budgetary control; objectives, merits and limitations;
Functional Budgets; Fixed and Flexible budgeting.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Unit 4: Cost Volume Profit Analysis

Concept of marginal cost and marginal costing, marginal costing equation and contribution
margin, Cost-volume-profit analysis; Break-even Analysis, Profit-volume ratio, break-even
point, angle of incidence, margin of safety, key factor.

Unit 5: Decision Making under Specific Situations

Steps in decision making process. Concept of relevant costs. Solving various short -term
decision making problems using marginal costing and differential costing techniques – Profitable
product mix, Acceptance or rejection of special/ export offers, Make or buy, Addition or
elimination of a product line, and pricing decisions.

Note: Use of Spreadsheet should be encouraged for doing basic calculations for various
topics in the course and giving students subject related assignments for their internal
assessment purposes.

Suggested Readings:
● Arora, M.N. Management Accounting. Himalaya Publishing House, New Delhi
● Goel, Rajiv Kumar & Goel Ishaan. Concept Building Approach to Management
Accounting for [Link]., Cengage
● Goel, Rajiv Kumar & Goel Ishaan. Concept Building Approach to Cost Accounting for
[Link] (Hons)/[Link]., Cengage
● Goyal, B.K and Tiwari, H. N. Financial Accounting. Taxmann, New Delhi
● Kishore, Ravi.M. Financial Management. Taxmann, New Delhi
● Monga, G.R. and Bahadur, Raj. Basic Financial Accounting. SCHOLAR Tech Press, New
Delhi
● Singh, Surender. Management Accounting. PHI Learning Pvt. Limited, New Delhi
● Singh, Surender. Elements of Cost Accounting. Kitab Mahal, New Delhi
● Singh, [Link] Gupta, Lovleen. Basic Management Accounting: Theory and Practice.
A.K. Publications. New Delhi
● Tulsian, P.C. & Tulsian, B. Advanced Management Accounting. [Link], New Delhi.
● Tulsian, P.C. Cost Accounting. [Link], New Delhi.

Additional Readings:
● Myer, John Nicolas. Financial Statement Analysis. Prentice-Hall.
● Drury,Colin. Management and Cost Accounting. Thomson Learning.
● Gibson, Charles. H. Analysis of Financial Statement. Cengage Learning
● Horngren, Charles T., George Foster and Srikant M. Dattar. Cost Accounting: A
Managerial Emphasis. Prentice Hall of India Ltd., New Delhi.
● Usry, Milton E. and Lawrence H. Hammer. Cost Accounting: Planning and Control.
South Western Publishing Co.
Assessment Method:
1. There shall be 3 credit hours for lectures + one credit hour for tutorials (per group).
2. Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

Note: Latest edition of the readings may be used.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

COURSE: Financial Statements Analysis (DSE),

BAC: DSE (A&F)- 7.4

Objective: The course aims to enable the student to analyse and interpret the financial
statements and related footnotes of publicly traded companies.

Learning Outcomes: After completion of the course, learners will be able to:
1. Understand the meaning of financial statements as per Companies act, 2013.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
2. Describe the tools of financial statements analysis.
3. Compute the financial ratios using spreadsheets.
4. Analyse the financial performance of companies using the techniques of ratio analysis.
5. Examine the cash position of companies using the cash flow statements.
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction 20% √
√
Unit 2: Techniques of financial 20% √ √
statements analysis:
Unit 3: Ratio analysis 20% √ √
Unit 4: Cash Flow Analysis 20% √ √
Unit 5: Financial Statement analysis – 20% √ √
Real-life case work

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction
Introduction to financial statements ,Uses & Limitations of Financial Statements, users of
accounting information, an overview of Financial statements as per companies act,2013,
Balance sheet, Statement of Profit and Loss, Cash Flow statement, Statement of changes in
Equity, Notes to the accounts, Significant accounting policies,. Brief introduction of accounting
standards.

Unit 2: Techniques of financial statements analysis

Comparative and common-size statements: horizontal and vertical analysis, trend analysis

Unit 3: Ratio analysis

Ratio analysis and interpretation: liquidity, solvency, profitability, activity and market ratios; Du
Point analysis

Unit 4: Cash Flow Analysis

Importance and objective of understanding a firm's cash flows, Structure of Cash flow statement:
Financing, investing and operating activities, Preparation of Cash Flow statement as per AS 3
(revised) and Ind AS 7.

Unit 5: Financial Statement analysis – Real-life case work

Analysis of financial statements (Income Statement, Balance sheet, Cash flow statement) of any
two listed companies of similar market capitalization from the same sector/industry using
spreadsheets. Use Ratio analysis and Industry averages to draw inferences about the company‘s
financial health.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Practical Exercises:
The learners are required to:
1. Download soft copies of annual reports of public listed companies & analyse the
financial statements.
2. From the financial statements i.e. balance sheet, & statement of profit and loss compute
accounting ratios to analyse the operating efficiency, solvency, profitability and liquidity
position of the company.
3. Prepare the comparative & common size financial statements for three years of at least
two listed companies.
4. Give the analysis & interpretation of ratios computed from the financial statements.
5. Analyse & interpret the cash position of companies using the cash flow statements.

Note: Students should be encouraged to use spreadsheets for practical exercises.

Suggested Readings:
● Ahuja, N. L., & Dawar, V. (2015). Financial Accounting and Analysis. New Delhi:
Taxmann Publications.
● Bhattacharyya, A.K. (2016); Financial Accounting for Business Managers, Prentice Hall
of India.
● Friedson, M. S., & Alvarez, F. (2022). Financial Statement Analysis: A practioners‟
Guide. New Jersey: Wiley.
● Foster, G. (1986). Financial Statement Analysis. London: Pearson Education.
● Gopalkrishnan, A. A. (2001). Understanding Financial Statements - Interpretation and
Analysis. New Delhi: Label Book Publisher.
● Goyal, B.K. (2022). Corporate Accounting, New Delhi: Taxmann Publications.
● Gupta, A. (2018). Financial Accounting for Managers: An Analytical Perspective. Delhi:
Pearson Education.
● Gupta, M., Kaur, H., & Gupta, R. (2020). Financial Reporting and Analysis: JSR
Publishing House LLP.
● Helfert, E. A. (1996). Techniques of Financial Analysis: A Practical Guide to Measuring
Business Performance. New York: McGraw Hill Education.
● Lal, Jawahar & Sucheta, Gauba, (2018). Financial Reporting and Analysis. Himalaya
Publishing House, Mumbai.
● Narasimhan, M. S. (2016). Financial Statement and Analysis. Noida, Uttar Pradesh:
Cengage Learning India.
● Soffer, L. C., & Soffer, R. J. (2002). Financial Statement Analysis: A Valuation
Approach. London: Pearson Education.
● Myer, John Nicolas. Financial Statement Analysis. Prentice-Hall.
● Tulsian, P. C., & Tulsian, B. “Corporate Accounting” S. Chand Publishing, New Delhi
● Tulsian, P. C., & Tulsian, B. “Financial Management” S. Chand Publishing, New Delhi

Assessment Method:
1. There shall be 3 credit hours for lectures + one credit hour for tutorials (per group).
2. Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

Note: Latest edition of the readings may be used.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

COURSE: MERGERS AND ACQUISITION

BAC: DSE (A&F)- 8.1

Objective: The course aims to help learners to conceptualise the knowledge of value creation
through Mergers and Acquisitions and acquire skills for accounting for Mergers and
Acquisitions both from the perspective of India and Internationally.

Learning Outcomes: After completion of the course, learners will be able to understand:
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
1. Value Creation through Mergers and Acquisitions.
2. Valuation tools used during Mergers and Acquisitions.
3. Accounting for Mergers and Acquisitions from Indian Perspective.
4. Accounting for Mergers and Acquisitions from International Perspective.
5. Concept of Demerger and Reverse Merger.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction to Mergers and 20 √ √
Acquisitions
Unit 2: Modelling and Valuation 20 √ √
Unit 3: Accounting for Mergers and 20 √ √
Acquisitions (Indian Perspective)
Unit 4: Accounting for Mergers and 20 √ √
Acquisitions (International Perspective)
Unit 5: Laws and regulations affecting M&A, 20 √ √
Demerger and Reverse Merger

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction to Mergers and Acquisitions:

Introduction to mergers and acquisitions (M&A), Types of Mergers, Participants in Merger and
Acquisition, Understanding financial statements and key valuation concepts, Leveraging M&A
for value creation, M&A- Cure for Corporate Turbulence, Fast Track Mergers, Significance of
Intellectual Property Rights in M&A, Cross Border Mergers.

Unit 2: Modelling and Valuation:

Income Approach (Capitalization Method and Discounted Cash Flow Method); Market
Approach (Comparable Company Method); Assets Approach (Book Value Method and
Liquidation Method); Modelling for Internal Rate of Return calculations; Discounted cash flow
valuation; Due Diligence in M&A, Negotiation; Synergistic benefits and distribution of Synergy
gains.

Unit 3: Accounting for Mergers and Acquisitions (Indian Perspective):

Looking at the dynamics of an actual transaction, Examining the effects of the transaction,
Accounting for Amalgamation in the nature of Purchase, Accounting for Amalgamation in the
nature of Merger, Treatment of Reserve on Amalgamation, Amalgamation after balance sheet
date, Acquisition under Business Transfer Agreement (BTA), Accounting for Business
Combination as per Ind AS 103, Identifying a business combination, Acquisition Method,
Acquisition Date, Applications of Acquisition methods, Common Control Accounting as per Ind
AS 103, Accounting for Acquisition-related Transaction Costs, Acquisition of control through
the acquisition of Equity Shares, Acquisition of Group of Assets.

Unit 4: Accounting for Mergers and Acquisitions (International Perspective):

Identification of the Acquirer, Determining the Acquisition Date, Recognising and Measuring
Identifiable Assets Acquired & Liabilities, Conditions for Recognition (IFRS 3 Paras 10-14),
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Measurement Principle- Fair Values (IFRS 3 Para 18) subject to Exceptions (IFRS 3 Paras 22-
31A), Recognising and Measuring any Non-Controlling Interest (NCI), Identifying and
Measuring Consideration (IFRS 3 Para 37), Recognising and Measuring Goodwill or Gain from
a Bargain Purchase transaction, Controversies and Dilemma in Accounting for M&A,
Accounting for M&A, Features of Pooling Accounting, Criteria for Pooling of Interests,
Incentives to choose Pooling Over Purchase, Accounting for Valuation of Goodwill, IFRS-3 on
International Accounting Standards for M&A, Comparison between Indian GAAP and IFRS-3.

Unit 5: Laws and Regulations affecting M&A, Demerger and Reverse Merger:
Tax Laws, The Companies Act, 2013, The Competition Act, 2002, SEBI Regulations and any
other laws and regulations affecting M&A, Substantial Acquisitions and Buyouts in listed and
unlisted space, Ethical Considerations in M&A; Conceptualization of Demerger; Tax Laws, The
Companies Act, 2013, SEBI Regulations and any other laws and regulations affecting Demerger;
Accounting Aspects of Demerger, Demerger vs. Reconstruction; Reverse Merger.

Practical Exercises:
The learners are required to:
1. Analyse the annual reports of Companies before and after the merger to determine the
synergic effect.
2. Collect information from business newspapers, periodicals, print and digital media for
analysing reasons for mergers, acquisitions and demergers.
3. Discuss and analyse the Case Study on Cross Border mergers.
4. Discuss and analyse the Case Study on Demergers.
5. Discuss and analyse the Case Study of any successful Merger.

Suggested Readings:

● DePamphillis, D.M. “Mergers, Acquisitions, and Other Restructuring Activities: An

Integrated Approach to Process, Tools, Cases and Solutions” Elsevier.
● Koller, T., Goedhart, M. & Wessels, D. “Valuation: Measuring and Managing the Value
of Companies” Mckinsey & Company.
● Pettit, B.S., & Ferris, K.R. “Valuation for Mergers & Acquisitions” FT Press.
● Reed, S.F., Lajoux, A., & Nesvold, H.P. “The Art of M&A: A Merger Acquisition Buyout
Guide” Mcgraw Hill.
● Sherman, A.J. ―Mergers & Acquisitions from A to Z: Strategic and Practical Guidance for
Buyers and Sellers” Goodreads.
● Sudarsanam, S. “Creating Value from Mergers and Acquisitions: The Challenges”
Prentice-Hall.
● Zadeh, A.A., & Meeks, G. “Accounting for M&A: Uses and Abuses of Accounting in
Monitoring and Promoting Merger” Routledge.

Additional Resources:

● AS – 14 issued by the Institute of Chartered Accountants of India.

● Educational Material on Indian Accounting Standard (Ind AS) Business Combinations
issued by The Institute of Chartered Accountants of India.
● IFRS–3 issued by the International Accounting Standard Board.
● Ind AS 103 issued by the Ministry of Corporate Affairs, India.
● Study Material of the Institute of Cost Accountants of India for the ―Strategic
Performance Management and Business Valuation‖.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
● Study Material of the Institute of Company Secretary of India for the Professional
Programme Course on ―Valuation and Business Modelling‖.

Assessment Method:
1. There shall be 3 credit hours for lectures + one credit hour for tutorials (per group).
2. Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

Note: Latest edition of the the readings may be used.

COURSE: Financial Reporting (DSE),

BAC: DSE (A&F)- 8.2

Objective: The course aims to help the learners to understand and analyse the basic framework
of financial reporting and information incorporated in the corporate annual reports.
Learning Outcomes: After completion of the course, learners will be able to:
1. Analyse information provided in the Financial Statements of a company;
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
2. Interpret the contents of corporate annual reports
3. Demonstrate applicability of relevant Ind AS
4. Understanding mandatory and voluntary disclosures.
5. Understand and summarise emerging areas in financial reporting
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction to Corporate 20% √
Financial Reporting
Unit 2: Financial Statements and 20% √
Disclosures-I
Unit 3: Financial Statements and 20% √
Disclosures-II
Unit 4: Elements of Financial Statements 20% √
√
Unit 5: Emerging Trends in Reporting 20% √
√

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction to Corporate Financial Reporting

Meaning of Financial Statement as per Companies Act, 2013; Corporate Financial Reporting -
meaning, need and objectives; Users of financial reports, Conceptual Framework for financial
reporting. Financial/Accounting information contained in the Financial Statements, their
qualitative characteristics; Presentation of financial statements.

Unit 2: Financial Statements and Disclosures-I

Components and constituents of Basic Financial Statements; Relevant provisions of the
Companies Act, 2013 for the preparation of Statement of Profit & loss and Balance Sheet.
Unit 3: Financial Statements and Disclosures-II
Contents of annual report, Mandatory and voluntary disclosures through annual report. Report of
the Board of Directors and Auditor‘s Report as per Companies Act, 2013; Business
Responsibility and sustainability reporting by listed entities.

Unit 4: Elements of Financial Statements

Select Elements of Financial Statements: Revenues- Identification and disclosures, Leases and
Accounting for Tax.

Unit 5: Emerging Trends in Reporting

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Accounting for E-commerce business – Introduction, elements of e-commerce transactions,
business models, classification of e-commerce websites, revenue recognition and measurement
of costs. Integrated Reporting – Meaning, Purpose, Salient features of framework.

Note: Any revision of relevant Accounting Standards/Indian Accounting Standards, which

are covered above would become applicable.
Practical Exercises:
The learners are required to:
1. Download company annual reports of reputed companies from the websites and analyze
the voluntary and mandatory information contained in these statements.
2. Examine the annual reports of business organisations to find out whether applicable
accounting standards (AS and Ind AS) are complied with or not.
3. Examine the Directors‘ Report and Auditor‘s Report with reference to compliance with
the provisions of Companies Act, 2013
4. Collect and summarise information from business newspapers and periodicals related to
latest developments in financial reporting
5. Apply the relevant provisions of accounting standards in various financial reporting case
studies.
Suggested Readings:
● Bhattacharjee, Ashish Kumar; Financial Accounting for Business Managers, Prentice
Hall of India
● Gibson, C. H., Financial reporting and analysis. Nelson Education.
● Gupta, Ambrish, Financial Accounting for Management: An Analytical Perspective,
Pearson Education, Delhi.
● Gupta, Meenu, Kaur, Hersheen & Gupta, Rekha. Financial Reporting and Analysis. JSR
Publishing House LLP, New Delhi.
● Lal, Jawahar & Sucheta, Gauba, Financial Reporting and Analysis. Himalaya Publishing
House, Mumbai
● Soffer, L. C., & Soffer, R. J. Financial Statement Analysis: A Valuation Approach.
London: Pearson Education.
● Tulsian, P. C., & Tulsian, B. ―Corporate Accounting‖ S. Chand Publishing, New Delhi
● Tulsian, P. C., & Tulsian, B. ―Financial Management‖ S. Chand Publishing, New Delhi
● Young, David and Cohen, Jacob, Corporate Financial Reporting and Analysis : A Global
Perspective. Wiley Publications

Assessment Method:
1. There shall be 3 credit hours for lectures + one credit hour for tutorials (per group).
2. Theory exam shall carry 100 marks (including Internal Assessment of 25 Marks). The
theory exam will be for 3 hours.

Note: Students are advised to use the latest editions of the text books.

Course: Forensic Accounting and Fraud Detection

BAC: DSE (A&F)- 8.3
Objective: The course aims to enable the students to understand the role of forensic
accounting in financial reporting and decision-making and prepare them to deal with
the increasing cases of financial frauds and scams around the world.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Learning Outcomes: After completion of the course, learners will be able to:
1. Understand the fundamental of forensic accounting and its significance
2. Comprehend the forensic accounting concepts to be able to apply them in practice
3. Gather knowledge on the concept of frauds and explore in detail its various types
4. Evaluate the process of fraud investigation and detection
5. Develop the ability to analyse and interpret the ways to effectively prevent the frauds
and manage the challenge of detection of frauds
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction to forensic accounting 20 √ √
Unit 2: Forensic Accounting as a Practice 20 √ √
Unit 3: Frauds and its types 20 √ √
Unit 4: Fraud Investigation and Detection 20 √ √
Unit 5: Fraud Prevention and Management 20 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application
Unit 1: Introduction to forensic accounting:
Forensic accounting -Meaning and Concept, History and Evolution, Scope of Forensic
Accounting, Qualities of a Good Forensic Accountant, Duties and responsibility of
Forensic Accountants,. Forensic Accounting and Investigation Standards (FAIS).
Relevance and Application of Forensic Accounting.
Unit 2: Forensic Accounting as a Practice:
Techniques Involved in The Conduct of Forensic Accounting, Process of Forensic
Accounting, Forensic Accounting Vs Traditional Accounting, Forensic accounting in
Indian context- Need for Forensic Accounting in India, Challenges in the Implementation
of Forensic Accounting in India.
Unit 3: Frauds and its types:
Meaning and Concept of Frauds, Types of Frauds: Securities Fraud, Misappropriation of
Cash or Assets, Inventory Frauds, Corporate Frauds, Insurance Frauds, Cyber frauds,
Capital Market Frauds, Financial Frauds, Bank Frauds, assets frauds and Money Laundering
Unit 4: Fraud Investigation and Detection:
Causes Behind Committing Fraud, Fraud Triangle, Detecting Red flags associated with
frauds, Fraud detection methods, Fraud Investigation Procedure- Examination of documents,
Inquiry Methods, Evidence Gathering and examination and Preparation of Reports.
Unit 5: Fraud Prevention and Management:
Methods for prevention of the frauds, Consequences and Policy Implications of Frauds, Legal
Implementation, Case studies- Accounting Frauds in India and outside India
Practical Exercises:
The learners are required to:
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
1. Examining the modus operandi of one of the biggest accounting frauds in the world
2. Reviewing the financial statements of suspected companies to detect red flags
3. Finding solutions to complicated or conceptual problems in the forensic investigation
field
4. Designing a comprehensive forensic accounting strategy for a company that was a
victim fraud
5. Discuss the measures one take would as a forensic accountant to investigate the cases

Suggested Readings:
 Bologna, Jack and Lindquist, Robert J. (1995). Fraud Auditing and Forensic Accounting.
Wiley.
 Crain, M. A., Hopwood, W. S., Gendler, R. S., Young, G. R., & Pacini, C. (2019).
Essentials of forensic accounting (2nd ed.). John Wiley and Sons.
 Golden, T., Skalak, S., & Clayton, M. (2011). A Guide to Forensic Accounting
Investigation. John Wiley & Sons.
 Hopwood, W., Leiner, J., & Young, G. (2011). Forensic Accounting and Fraud
Examination. McGraw-Hill Companies.
 Manning, George A. Financial Investigation and Forensic Accounting. CRC Press: Taylor &
Francis Group.
 Nekrasz, F., & Bremser, W. (2001). Forensic Accounting and Financial Fraud. American
Management Association.
 Study material of The Institute of Chartered Accountants of India -

Note: Latest editions of the textbooks may be used.

COURSE: SOCIAL AND ENVIRONMENTAL ACCOUNTING

BAC: DSE (A&F)- 8.4

Marks: 100 Credit: 4

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Objective: The course aims to help learners to know issues in Social and Environmental
Accounting and how these issues can be reported more transparently and responsibly.

Learning Outcomes: After completion of the course, learners will be able to:
1. Understand the limitations of the Conventional Accounting System.
2. Understand Hidden and True Costs.
3. Evaluate the impact of Externalize.
4. Evaluate the impact of activities of Companies on the Environment.
5. Understand the Principles of Environmental Accounting and Audit.
6. Evaluate the impact of corporate activities at the National and Global levels
7. Understand the Rationale of the New Accounting Framework and the Corporate
Responsibility Approach.

Course Contents:
Unit wise weightage C&K* A&A**
Unit of marks (in %)
Unit 1: Conventional Accounting and 20 √ √
Shift in Paradigm
Unit 2: Social and Environmental Costs 20 √ √
Unit 3: Corporate Environmental 20 √ √
Accounting
Unit 4: National and Global 20 √ √
Environmental Accounting
Unit 5: Corporate Responsibility 20 √ √
Approach for Reporting

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Conventional Accounting and Shift in Paradigm:

Traditional Framework of Accounting, Limitations with traditional framework of Accounting,
Concept of True Cost and failure of Conventional accounting to determine True cost, Shift in
Paradigm, Increasing awareness of Social and Environmental Issues, Rationale for Social and
Environmental Accounting, Transparency in Reporting.

Unit 2: Social and Environmental Costs:

Different Levels of Environmental Costs, Components of Environmental Costs, Externalities,
Costs of Externalities, True Cost and Hidden Cost, Life Cycle Assessment, Emergy,
Environmentally Differentiated Accounting and Ecological Accounting.

Unit 3: Corporate Environmental Accounting:

Corporate Environmental Accounting, Benefits of Corporate Environmental Accounting,
Environmental Management Accounting, Purpose of Environmental Management Accounting,
Environmental Financial Accounting, Environmental Audit, Components of Environmental
Audit, Benefits of Environmental Audit; Certified Emission Reduction Accounting; Triple
Bottom Line Reporting, CSR Reporting and Green Accounting; Green Energy Stocks & ESG
Index.

Unit 4: National and Global Environmental Accounting:

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
National Environmental Accounting, System of Integrated Environmental and Economic
Accounts (SEEA), Economy-wide material flow accounts, Environmental protection expenditure
accounts, Assessment of Environment Cost and Benefits, Social Accounting Matrix, Green
Accounts and Green GDP, Greenhouse Gas Emissions; Global Environmental Accounting,
Sustainable Economic Development and Environmental Kuznets Curve.

Unit 5: Corporate Responsibility Approach for Reporting

Consideration of Non – Finacial Factors in reporting, Sustainability Reporting, SEBI Guidelines
on Business Responsibility & Sustainability Reporting and Various International Standards on
Sustainability Reporting; Need for New and Robust Framework for Reporting, Corporate
Responsibility Approach, Transparency and Responsibility.

Practical Exercises:
The learners are required to:
(1) Create awareness among different sections of society for social and environmental issues.
(2) Study Sustainability Reporting of different companies.
(3) Discuss and Analyse the Case Study on measures to control the emissions.
(4) Study the behaviour of top companies in Green Energy Stocks.

Suggested Readings:

 Bhanumurthy, K.V. (2011). Business Ethics and Corporate Responsibility - About Social
Responsibility Standards. In R. Mishra, & J. Kiranmai, Corporate Governance in Asia (pp.
236-247). New Delhi: Allied Publishers Pvt. Ltd.
 Bhanumurthy, K.V., Bhandari, V. & Pandey, V. (2014). Does Indian Stock Market
Encourage Socially Responsible Companies? Manthan Journal of Commerce and
Management, Vol 01 No. 01, pp. 1-34.
 Callan, S.J. and Thomas, J.M. ―Environmental Economics and Management: Theory,
Policy, and Applications‖ Dryden Press.
 Jha R and Bhanumurthy, K.V. ―Environmental Sustainability – Consumption Approach‖
Routledge, London.
 Naik, I.S. ―Environmental Movements, State and Civil Society‖ Rawat Publications.
 Odum, H.T. ―Environmental Accounting: Energy and Environmental Decision Making‖
Wiley, U.S.A.
 Porchelvi, A. "Environmental Reporting Practices: An Analysis of Indian Companies"
published in EPRA International Journal of Economic and Business Review, Volume 7,
Issue 10, Page 83 - 93.
 Robbins, P., Hintz, J and Moore, S.A. ―Environment and Society: A Critical Introduction‖
John Wiley & Sons.
 Trivedi, V. and Shrivastava, V.K. “Environment and Social Concerns” Concept Publishing
Co.
 Verma, M.K. “Globalisation, Environment and Social Justice: Perspectives, Issues and
Concerns” Routledge India.

Note: Latest editions of the readings may be used.

UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

BANKING AND
INSURANCE
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Course: Introduction to Insurance
BAC:Discipline(B&I): A1

Objective: The course aims to familiar the students with different aspects of insurance in order
to develop an understanding of the basic concepts, nature and principles of insurance.
Learning Outcomes: After completion of the course, learners will be able to:
1. Describe the basic concept of Insurance;
2. Analyse the different Principles of Insurance;
3. Interpret the nature of Insurance Contract;
4. Summarise the various types of documentation process related to Insurance;
5. Describe the Emerging Trends in Insurance Industry
Course Contents:
Unit wise C&K* A&A
Unit weightage of **
marks (in %)
Unit 1: Introduction to Insurance 20 √
√
Unit 2: Principles of Insurance 20 √ √
Unit 3: Nature of Insurance Contract 20 √ √
Unit 4: Documentations 20 √ √
Unit 5: Emerging Trends in Insurance 20 √ √
Industry

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application
Unit 1: Introduction to Insurance
Insurance – Growth, Origin and History of Insurance, Purpose and Need, Meaning and
Definition of Insurance, Characteristics of Insurance, Benefits of insurance, Functions of
Insurance.
Unit II: Principles of Insurance
Principle of Utmost good faith (Uberrimae Fidei) , Principal of Indemnity, Principle of
Contribution, Principle of Mitigation of Loss, Principle of Subrogation, Principle of Proximate
Cause, Principle of Insurable Interest.

Unit III: Nature of Insurance Contract

Salient features of a contract of insurance under Section 10 of Indian Contract Act 1872, Types
of insurance contract – Personal, Property, Liability, and Guarantee Insurance, Insurance
contract vs Wagering agreement, Assurance vs Insurance, Gambling vs Insurance.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Unit IV: Documentation and Claim Settlement
Proposal Forms, Policy Bonus, Cover Note, Certificate of Insurance, Nomination and
assignment comparison. Claim settlement procedure - Death claim and Maturity claim,
documents required for claim settlement.

Unit V Emerging Trends in Insurance Industry

Reforms in Indian Insurance Sector, Malhotra Committee, Liberation and Globalisation of
Insurance Sector: Future Trends, Opportunities ahead, Macro Insurance, Major Players in Indian
Insurance Industry, Bancassurance

Practical Exercises:
The learners are required to:
1. Organise various group discussion and case studies related to basic aspects of insurance.
2. Disseminate the experiences and apply the knowledge among peer groups, friends and
relative about principles of insurance.
3. Conduct a small survey in their locality pertaining to different dimensions of insurance
contract.
4. Analyse and interpret the various aspects of Documentation and Claim Settlement.
5. Examine the Emerging Trends in Insurance Industry through Case Studies.
Suggested Readings:
 Farooqi, A. W. Principles and Practice of Insurance. Wisdom Publications, New Delhi.
 Sethi Jyotsna, Bhatia Nishwan, Elements of Banking and Insurance, PHI learning Pvt.
Ltd., New Delhi.
 Bhatia Nishwan, ‗Insurance and Risk Management‘, Pinnacle learning, New Delhi.
 Kumar Sunil, ‗ Fundamentals of Insurance & Risk Management‘, JSR Publications, New
Delhi.
 Chaturvedi D.D., Mittal Arun,‘ Banking and Insurance, Scholar Tech Press, New Delhi.
 Gupta Atul, ‗Banking and Insurance‘, A.K. Publications, New Delhi.
 Farooqi A.W., ‗Principle and Practice of Insurance‘, Wisdom Publications, New Delhi.
Additional Resources:
 Banking and Insurance- Law & Practice, The Institute of Company Secretaries of India,
New Delhi
 Imam, Ashraf, ―Principles and Practice of Life Insurance in India, Anmol Publications
Pvt. Ltd., New Delhi
 Singh, Inderjit, and Katyal, Rakesh, ‗Insurance Principles and Practice‘, Kalyani
Publishers, New Delhi
 Loomba, Jatinder, ‗Risk Management and Insurance Planning‘, PHI Learning Private
Limited, New Delhi.
Note: Latest edition of the readings should be used.
UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Course:Introduction to Banking
BAC: Discipline (B&I)- A2

Marks: 100 Credit: 4

Objective: The course aims to equip the students with an understanding of the Indian
Banking system, its evolution, current practices and challenges in the future.
Learning Outcomes: After completion of the course, the student shall be able to:
1. Understand the evolution and growth of Banking in India.
2. Learn the banking structure in India.
3. Understand the functions of banks in India.
4. Perform electronic transactions.
5. Analyze the new forms of banking.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction to Banking Business 15 √
Unit 2: Structure of Commercial Banks and 20 √ √
Apex Banking Institution
Unit 3: Loans and Advances 25 √ √
Unit 4: Electronic Banking 20 √ √
Unit 5: Recent Developments in Banking 20 √ √
Industry
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application
Unit 1: Introduction to Banking Business: Evolution of banking in India; Various types of
bank – customer relationships; Types of customer accounts – Time and Term deposit
accounts including Non-Resident Individual accounts; Functions of Banks – Traditional and
Modern.
Unit 2: Structure of Commercial Banks and Apex Banking Institution: Structure and
Composition of Commercial Banks; Types of Banks – Public, Private, Cooperative, Regional
Rural Banks (RRBs), Foreign, National Housing Bank, Small Industries Development Bank
of India (SIDBI), Export-Import Bank of India (EXIM); Comparison between public and
private banks; comparison between Cooperative and Regional Rural Banks.
Unit 3: Loans and Advances: Principles of sound lending; Methods of granting advances;
Priority Sector Lending; Introduction to the Balance Sheet of a Commercial Bank, Concept of
Non-Performing Assets (NPAs)-Reasons for Non-Performing Assets and Measures to check
Non-Performing Assets. Anti-Money Laundering (AML), CIBIL.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Unit 4: Electronic Banking: Meaning of Electronic banking, Automated Teller Machine
(ATM), Internet Banking, Telebanking, Mobile Banking, Electronic Clearing System,
National Electronic Fund Transfer (NEFT), Real Time Gross Settlement (RTGS), Immediate
Payment System (IMPS), Electronic Cheques and E-Wallet; Digital Payment – concept,
advantages and disadvantages; Measures to ensure secured digital payment.
Unit 5: Recent Developments in Banking Industry: Emerging role of Reserve Bank of
India in Indian Banking System, Banking Sector Reforms – Narasimham Committee -I,
Narasimham Committee- II; Introduction to various forms of Banking – Corporate Banking,
Retail Banking, International Banking, Investment Banking, Development Banking, Virtual
Banking, Non-Banking Financial Intermediaries

Practical Exercises:
The learners are required to:
1. Create awareness about the formalities for Opening a bank account online.
2. Collect information mandatory for documentation of KYC formalities.
3. Analyze, evaluate and interpret the Balance Sheet of a Bank.
4. Collect information on online frauds through surveys.
5. Create awareness for secured online transactions.
Suggested Readings:
 Gupta, Atul, Banking and Insurance, A.K. Publications, New Delhi.
 Paul, R.R. & Mansuri, B.B. Banking and Financial Systems, Kalyani Publications, New
Delhi.
 Sethi, Jyotsna & Bhatia, Nishwan, Elements of Banking and Insurance, PHI Learning Pvt.
Ltd., New Delhi.
 Chaturvedi, D.D. & Mittal, Atul, Banking and Insurance, Scholar Tech Press, New Delhi.

Additional Resources:
 Tandon, Deepak & Tandon, Neelam, Management of Banks- Text and Cases, Taxmann
Publications Pvt Ltd, New Delhi.
 Varshney, P.N., Banking Vidhi evam Vyavahar, [Link], New Delhi.

Note: The Latest edition of the textbooks should be used.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Course: Regulatory Framework of Insurance

BAC: Discipline (B&I)- A3

Marks:100 Credit: 4

Objective: The course aims to impart knowledge about the legal aspects and laws governing
Insurance sector both life and non- life.
Learning Outcomes: After completion of the course, learners will be able to:
1. Understand the legal framework of regulating insurance sector.
2. Describe the Insurance contract, contract of agency and rights of consumers under
Consumer Protection Act, 2019.
3. Discuss the salient features of IRDA Act, 1999
4. Familiarize with the LIC Act, 1956 and General Insurance Business (Nationalisation) Act,
1972.
5. Develop insights on Miscellaneous insurances, The Marine Insurance Act, 1963 and The
Motor Vehicle Act, 1938.
Course Contents:
Unit wise C&K* A&A
Unit weightage of **
marks (in %)
Unit 1: The Indian Contract Act, 1872 20 √ √
Unit 2: The Consumer Protection Act, 20 √ √
2019
Unit 3: Insurance Regulatory and 20 √ √
Development Authority Act,1999
Unit 4: Insurance Legislations 20 √ √
Unit 5: Miscellaneous Insurances 20 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application
Unit 1: The Indian Contract Act, 1872: Nature of an agreement, essentials of a valid contract,
classifications of contracts. Contract of Agency: Agent‘s duty towards Principal, Principal‘s duty
towards Agent. Effect of Agency on contract with third party.
Unit 2: The Consumer Protection Act, 2019: Important definitions, extent and coverage of the
Act, objects of the Act, Protection of Consumer‘s interest, Consumer‘s Rights and
Responsibilities, Machinery for consumer grievance redressal, Procedure for filing the
complaint, Rights and Relief of Consumers, Insurance Ombudsman Scheme.
Unit 3: Insurance Regulatory and Development Authority Act,1999- Definitions, coverage
and objects of the Act; Salient features of IRDA,1999; Establishment and incorporation of
Authority; Duties, power and functions of Authority, Composition of Fund, Power of Central
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Government under the Act, Protection of Consumer interest under IRDA,1999. Establishment of
Insurance Advisory Committee.
Unit 4: Insurance Legislations: Salient provisions of Insurance Act, 1938; Life Insurance
Corporation Act, 1956: establishment and incorporation, constitution and functions of the
corporation; Constitution of Tribunals; The General Insurance Business (Nationalisation) Act,
1972, definitions and salient features. Brief introduction of Marine, fire, water, motor, health
insurances etc.
Unit 5: Miscellaneous Insurances: The Marine Insurance Act 1963: definitions and scope,
salient features, Motor Vehicle Act, 1938: features, definitions, policies and other provisions of
the Act. Legal aspects of other miscellaneous insurances like crop, property, liability, annuities,
commercial vehicle insurances etc.
Practical Exercises:
The learners are required to:
1. Interact with insurance agents and make report on their awareness and application of legal
aspects of Insurance sector.
2. Report the experiences of policy holders within family and friends.
3. Make consumers aware about the legal aspects of insurance by disseminating the
knowledge and information learned in the course
4. Interpret the various case laws pertaining to the insurance- life and non-life.
5. Perform role play, group discussion, case study on various settlements of insurance claims.
Suggested Readings:
 Sethi Jyotsna, Bhatiya Nishwan, ‗Elements of Banking and Insurance‘, PHI learning Pvt
Ltd, New Delhi.
 Bhatiya, Nishwan ‗Insurance & Risk Management‘, Pinnacle Learning, New Delhi.
 Kumar, Sunil ‗Fundamentals of Insurance & Risk Management‘ JSR Publication, New
Delhi.
 Chaturvedi DD, Mittal Arun ‗Banking and Insurance‘ Scholar Tech Press, New Delhi.
 Gupta Atul, ‗Banking & Insurance‘, AK Publications, New Delhi.
 Farooqi, AW ‗Principle and Practice of Insurance‘ Wisdom Publication, New Delhi.
Additional Resources:
 Banking and Insurance Law and Practice, The Institute of Company Secretaries of India,
New Delhi.
 Imam, Ashraf ' Principles and Practice of Life Insurance in India, Anmol Publications Pvt.
Ltd. New Delhi.
 Singh Inderjit, Katyal Rakesh, 'Insurance Principles and Practice', Kalyani Publishers, New
Delhi.
 Loomba Jatinder ' Risk Management and Insurance Planning ' PHI Learning Private
Limited, New Delhi.
Note: Latest edition of the textbooks should be used.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Course: Banking Law and Insurance

BAC: Discipline (B&I)- A4

Marks:100 Credit: 4
Objective: The course aims to acquaint the students about the banking legislations practiced
in India
Learning Outcomes: After completion of the course, learners will be able to:
1. Understand the overview of the banking system in India.
2. Develop insights on laws involved in the banking operations and governance.
3. Evaluate the operational system of a bank and relationship with customers.
4. Summarize regulations applicable to banking products and services.
5. Comprehend loan disbursement, assessment and recovery practices of the banking
system.
Course Contents:
Unit wise weightage C&K* A&A**
Unit of marks (in %)
Unit 1: Overview of Banking System and 20 √
Regulatory Framework
Unit 2: Negotiable Instrument Act, 1881 20 √ √
Unit 3: Banker and Customer Relationship 20 √ √
Unit 4: Lending by Banks and Supervision 25 √ √
Unit 5: International Banking Legislation 15 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application
Unit-1: Overview of Banking System and Regulatory Framework
History and evolution of banking in India, structure of banking sector in India, Role of banking
sector in economic development. Provisions of RBI Act 1935, Banking Regulation Act 1949
and Deposit Insurance Corporation Act 1961, Payment and Settlement Systems Act, 2007.
Unit-2: Negotiable Instrument Act, 1881
Meaning and kinds of Negotiable Instruments, transfer and negotiation, holder and holder in
due course, presentation and payment, liabilities of parties, material alteration, noting and
protest, paying banker and collecting banker, Penal provisions under Negotiable Instrument
Act, Bankers Book Evidence Act.
Unit-3: Banker and Customer Relationship
Legal character, relationship between a bank and customers, Banker‘s Lien. Customers: nature
and types, Special customers: lunatic, minor, partnership, corporation, etc., Rights and duties of
banker and customer, Know your customer (KYC), Customer protection including protection
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
against cyber crime, Ombudsman, Anti Money Laundering.
Unit-4: Lending by Banks and Supervision
Good lending practices, Securities for advances: kinds and their merits, Repayment of loans:
rate of interest and protection against discriminating lending practices, Default and recovery,
Concept and assessment of Non-Performing Assets.
RBI supervision: banks management, accounts and audit, lending, credit policy, reconstruction
and reorganization.
Unit -5: International Banking
International Banking Supervision: BASEL Framework. Role of Institutions: Bank for
International Settlements (BIS), International Monetary Fund (IMF), Nes Development Bank
(NDB) for BRICS, Asian Development Bank (ADB), World Bank.
Practical Exercises:
The learners are required to:
1. Make a quiz to assess the evolution of the banking sector.
2. Write a report after undertaking a training on the processing of loan disbursement and
recovery thereof.
3. Write an essay on examining the process of KYC and steps taken by a bank to protect
its customers.
4. Evaluate non-performing assets of private / public sector banks through various
relevant publications.
5. Write a project report on anti-money laundering, or consumer protection against cyber
crime taking different banks into account.

Suggested Readings:
 Tannan, M.L., Banking Law and Practice in India, Lexis Nexis.
 Suneja, H.R. Practical and Law of Banking. Himalaya Publishing House.
 Kumar, Sunil., Essentials of Banking Laws and Practice, JSR Publishers, New Delhi.
 Goyal,L.C., The Law of Banking and Bankers, Eastern Law House.
 Sundharam,K.P.M. and Varshney,P.N., Banking Theory, Law and Practice, Sultan
Chand and Sons.
Additional Resources:
 Kumar, Vasantha, P., Banking and Negotiable Instruments- Law and Practice, Eastern
Book Company.
 International Banking Legal and Regulatory Aspects- IIBF- MacMillan Publishers.
 Legal and Regulatory Aspects of Banking- IIBF- MacMillan [Link]
reports/publications/websites of RBI, IMF, and World Bank.

Note: Latest edition of the textbooks should be used.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Course: Insurance & Risk Management

BAC: Discipline (B&I)- A5

Marks: 100 Credit: 4

Objective: The course aims to give students an in-depth knowledge about risk management
and insurance.
Learning Outcomes: After completion of the course, learners will be able to:
1. Understand the basics of the risk management.
2. Acquire the knowledge on the components of Insurance.
3. Comprehend the concepts related to Life Insurance.
4. Familiarize with the concepts of general insurance.
5. Develop an understanding of the regulations of Insurance in India.
Course Contents:
Unit wise C&K* A&A**
Unit weightage of marks
(in %)
Unit 1: Concept of Risk and Risk Management 15 √ √
Unit 2: Introduction to Insurance 35 √ √
Unit 3: Life Insurance 20 √ √
Unit 4: General Insurance 20 √ √
Unit 5: Regulation of Insurance in India 10 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit I: Concept of Risk and Risk Management

Risk- Meaning, Types of Risk, Sources and Measurement of Risk, Risk Retention and Transfer.
Objectives of risk management, Risk management process, Identifying and evaluating potential
losses, selecting appropriate technique for treating loss exposure, Risk financing, Implementing
and administering risk management program, Personal risk management. Concept of Disaster
Risk Management. Meaning of Actuary and Actuarial Science.
Unit II: Introduction to Insurance
Concept and Nature of Insurance Contract, law of large numbers, Characteristics of insurance
Principles of insurance contract: utmost good faith, insurable interest, proximity cause,
contribution & subrogation, and indemnity. Legal Aspects of Insurance Contract. Globalization
of Insurance Sector, Reinsurance, Co-insurance, Assignment, Endowment, Types of Insurance:
Life insurance, General Insurance.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce

Unit III: Life Insurance

Meaning of Life Insurance, Features-classification of policies, Types of life insurance policies:
Term insurance, Whole life insurance and its variants, Endowment insurance and its variants,
Annuities. Surrender value. Policy Process: Application, and acceptance, prospectus, proposal
forms and other related documents, Age proof, Special reports, Assignments, Nomination.
Claim Settlements: Loans, surrender, Foreclosure Policy, Maturity claims survival benefit,
Payments death claims, Waiver of evidence of title-Early claims, Claim concession,
Presumption of death, Accident and disability benefits.
Unit IV: General Insurance
Types of general insurance: Fire and Motor Insurance, Health Insurance, Marine Insurance,
Automobile Insurance, Burglary and personal accident Insurance in India, Liability insurance,
Miscellaneous insurance, Claims settlement.
Unit V: Regulation of Insurance in India
Control of Malpractices, Negligence, Loss Assessment and Loss Control, Exclusion of perils,
Regulatory Framework of Insurance: Role, Power, and Functions of IRDA, Composition of
IRDA, IRDA Act 1999.

Practical Exercises:
The learners are required to:
1. Explore and compare the insurance products of insurance service providers.
2. Perform case studies on assessment of risk and fixation of insurance premium.
3. Prepare a report on insurance companies and their functioning.
4. Carry out research to identify how individuals undertake their decision – making for
availing insurance.
5. Present various insurance plans offered by insurance companies for
salaried/business/home-makers etc. by the students.
Suggested Readings:
 George, E. Rejda, Principles of Risk Management and Insurance, Pearson Education.
 Dorfman, Marks S., Introduction to Risk Management and Insurance, Pearson.
 Gupta. P.K, Insurance and Risk Management, Himalaya Publishing House.
 Kumar, Sunil, Essential of Insurance and Risk Management, JSR Publishers, New Delhi.
 Mishra, M. N., Principles and Practices of Insurance, S. Chand and Sons.
 Farooqui, A, Principles and Practices of Insurance, Wisdom Publications.
Additional Resources:
 Black, K. and H.D. Skipper, Life and Health insurance, Pearson Education
 Crane, F., Insurance Principles and Practices, John Wiley and Sons, New York.
 Vaughan, E. J. and T. Vaughan, Fundamentals of Risk and Insurance, Wiley & Sons
 h ttps://[Link]/

Note: Latest edition of the textbooks should be used.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Course: Banking Products and Services
BAC: Discipline (B&I)- A6

Marks: 100 Credit: 4

Objective: The course aims to create awareness about the various Banking Products and
Payment Services.
Learning Outcomes: After completion of the course, learners will be able to:
1. Get an insight on various types of Bank Accounts and Payment Services.
2. Acquaint the learners with different types of Financial Services offered by Banks.
3. Familiarize students with the concept of Digital Banking.
4. Acquaint the learners with different Operational Products offered by Banks to
Businesses.
5. Familiarize students with various Allied Products and Services offered by Banks.
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Banking Products 25 √ √
Unit 2: Banking Payment services 20 √ √
Unit 3: Digital Banking Products and 15 √ √
Services
Unit 4: Lending to MSME & Agri Sector 25 √ √
(Priority Sector)
Unit 5: Third Party Products 15 √ √
(TPD)/Bancassurance Business by Banks

Unit 1: Banking Products

Types of Bank Accounts, Types of deposits, National Pension System (NPS), Gold
Monetisation Scheme, Locker Facility, Sovereign Gold Bonds, Types of Small Saving
Schemes, Various Forms of Retail Loans - Education Loan, Personal Loan, Automobile Loan
& Home Loan, Corporate Banking – overview.
Unit 2: Banking Payment Services
Real Time Gross Settlement (RTGS), National Electronic Funds Transfer (NEFT), Immediate
Payment Service (IMPS), Unified Payments Interface (UPI), Enabled Payment, Society for
Worldwide Inter-bank Financial Telecommunications (SWIFT), Prepaid Cards, Gift Cards,
World Currency Cards, Debit Cards, Credit Cards.
Unit 3: Digital Banking Products and Services
Digital Banking Products, Mobile Banking, Cards, Cash Deposit Machines- CDRs,
Branchless Banking, Automated Teller Machines, Point of Sale (POS) Terminals, Internet
Banking.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Unit 4: Lending to MSME & Agri Sector (Priority Sector)
Definition of MSME, Prerequisites for Availing Loan for MSME, Mudra Loan, Kisan Credit
Cards (KCC), Loans for Allied Activities of Poultry, Dairy, Horticulture, Farm Credit, Loans
to Weaker Section.
Unit 5: Third Party Products (TPD)/Bancassurance Business by Banks
Cross-Selling of Third-Party Products of Life Insurance Policies and General Insurance
products, Mutual Funds, Systematic Investment Plan (SIP), Unit Linked Insurance Plan
(ULIP).

Practical Exercises:
The learners are required to:
 Visit any Bank and open a Bank Account or help others (eg. House helpers) to open a bank
account.
 Make a small report on different types of banking products and services offered among
different life cycles of customers.
 Make fund transfers using payment platforms like NEFT/RTGS.
 Open a fixed deposit account through electronic mode.
 Visit the Bank and gather information for funding small business ventures or any special
benefits available for upcoming women entrepreneurs.
Suggested Readings:
 Bank Products and Services, Macmillan Publishers India Limited.
 Modern Banking in India, Gupta, Asian Books.
 Suneja, H.R. Practical and Law of Banking. Himalaya Publishing House.
 Bancassurance Business in India - An exploration by Dr. Mousumi Choudhury, Dr. Ranjit
Singh, Notion Press.
 Financing Micro And Small Enterprises In India: Diagnosis And Directions, Mohd. Abdul
Rashid, Jaynal Uddin Ahmed, Abhijeet Publications.
Additional Resources:
 IIBF ―Retail Banking‖, Macmillan Education.
 Banking Products and Services by IIBF, Taxman Publication.
 Digital Banking by IIBF, Taxmann Publication.
 Handbook of Banking Information, NS TOOR, Skylark Publications.
 Bharat‘s Handbook on MSMEs (Micro, Small & Medium Enterprises) by CA Kamal Garg.

Note: The latest edition of the textbooks should be used.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Course: Life Insurance-I
BAC: DSE (B&I)- 5.1

Marks: 100 Credit: 4

Objective: The course aims to make the students acquainted with various aspects of life
insurance and issues related to insurance products in terms of pricing, underwriting and
necessary documentation.
Learning Outcomes: After completion of the course, learners will be able to:
1. Describe the basic concepts related to life insurance.
2. Analyse and select type of life insurance plan depending upon the need of insurer.
3. Illustrate the various aspects related to pricing of insurance products.
4. Demonstrate the underwriting process and requisite documentation.
5. Interpret the vital regulations with special reference to LIC.
Course Contents:
Unit wise C&K* A&A
Unit weightage of **
marks (in %)
Unit 1: Introduction to Life Insurance 10 √ √
Unit 2: Types of Life Insurance Plans 25 √ √
Unit 3: Insurance Pricing 25 √ √
Unit 4: Underwriting and Policy 25 √ √
Documents
Unit 5: Life Insurance Act, 1956 15 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Life Insurance

Purpose and Need of Life Insurance, Important Terminologies: Premium, Sum Assured Insured,
Proposer, Nominee, Survivor, Assignee, Assignment, Riders etc., Essential features of Life
Assurance, Advantages of Life Assurance, Principles of Life Insurance, Importance of Life
Insurance
Unit 2: Types of Life Insurance Plans
Whole-life Plans, Endowment Insurance Plans, Term Insurance Plans, Whole-life and
Endowment Plans: Comparison, Couple Life Insurance Policy, Female Insurance Plans, Children
Plans, Plans for Handicapped Dependents, Plans for High Worth Individuals, Money Back Plans,
Micro Insurance Plans, Group Insurance Schemes, Social Security Schemes, Pension/ Annuity
Plans, Unit Plans
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Unit 3: Insurance Pricing
Pricing Objectives, Life Insurance Pricing Elements, Insurance Rating Methods, Calculation of
Premium, Payment of Premium, Classification of Expenses, Surrender Value, Sum Assured
Value and Paid up Value
Unit 4: Underwriting and Policy Documents
Underwriting Process, Methods of Rate Determination, Types of Underwriters, Rate of Agents
in Underwriting, Policy Bonds, Proposal Form, Certification of Insurance
Unit 5: Life Insurance Act, 1956
Important Definitions, Establishment and Incorporation of Life Insurance Corporation of India,
Constitution and Functions of LIC, Constitution of Tribunal, Management of LIC.

Practical Exercises:
The learners are required to:
1. Give class presentations relating to concepts and importance of life insurance.
2. Disseminate the knowledge about various life insurance policies among various
stakeholders.
3. Give assignments about pricing of insurance products and calculation of premiums.
4. Perform the case studies to explore the underwriting process and necessary policy
documentation.
5. Conduct quiz about legal aspects of LIC Act,1956.
Suggested Readings:
 Mishra MN, Mishra SB, "Insurance Principles and Practice" [Link] , New Delhi.
 Chaturvedi DD, Mittal , Arun, "Banking and Insurance " Scholar Tech Press ,New Delhi.
 Sethi Jyotsna, Bhatia Nishwan , "Elements of Banking and Insurance"
 PHI Learning Private Limited, New Delhi
 Gupta Atul, "Banking and Insurance" A K Publications,New Delhi.
 Farooqi A W , "Principles and Practice of Insurance" , Wisdom Publications , New Delhi.
 Mittal Alka, Gupta S L ,"Principles of Insurance and Risk Management" Sultan Chand &
Sons , New Delhi
 Kumar, Sunil. Fundamentals of Insurance and Risk Management, JSR Publication, New
Delhi.
Additional Resources:
 Banking and Insurance - Law & Practice, The Institute of Company Secretaries of India,
New Delhi
 Imam, Ashraf ' Principles and Practice of Life Insurance in India, Anmol Publications Pvt.
Ltd. New Delhi
 Singh Inderjit, Katyal Rakesh, 'Insurance Principles and Practice', Kalyani Publishers, New
Delhi
 Loomba Jatinder ' Risk Management and Insurance Planning ' PHI Learning Private
Limited, New Delhi
Note: Latest edition of the textbooks should be used.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Course: Marketing Services of Insurance Product
BAC: DSE (B&I)- 5.2

Marks: 100 Credit: 4

Objective: The main objective of this paper is to acquaint the learners about various marketing
services and policies available to life and non-insurance in India.
Learning outcomes: After completion of the course, learner will be able to-
1. Understand the procedure for taking life insurance policy.
2. Classify various life insurance policies on different basis.
3. Summaries the different non-life insurance policies available in the market.
4. Analyze and evaluate policies of General Insurance in India.
5. Appraise the privatization of insurance sector in India and rationale of privatizing
insurance business.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Life Insurance Policies in India 15 √

Unit 2: Non-life Insurance Policies in 20 √ √

India
Unit 3: Elements of Fire Insurance 20 √ √
Contract
Unit 4: Miscellaneous Insurance Policies 20 √ √
Unit 5: Privatisation of Insurance Sector 25 √ √
in India

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Life Insurance Policies in India

Classification of Life Insurance Policies on the basis of duration of Policy, Payment of Premium,
Participation in Profits, Number of Lives Insured, Non - Conventional Policies, Accidental
Benefit, Disability Benefit, Double Accident Benefit, Policies of Private Sector Companies
(Birla Sunlife Term Plan, Allianz Bajaj Cash care, SBI Life, ICICI Prudential Life etc.),
Marketing Strategies of Various Life Insurance Policies.
Unit 2: Non-Life Insurance Policies in India
Nationalization of General Insurance; Non-life Insurance- Marine Insurance, Fire Insurance,
Miscellaneous Insurance, kinds of Marine Policies, Clauses in a Marine Insurance Policy,
Marine Losses, Payment of Claims under Marine Insurance; Marketing Strategies of Marine
Insurance.
 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Unit 3: Elements of Fire Insurance Contract
Procedure of Fire Insurance, Kinds of Fire Insurance Policies, Payment of Claim under Fire
Insurance, Motor Insurance Policies, Settlement of Claims in Motor Insurance.
Unit 4: Miscellaneous Insurance Policies
Burglary Insurance Policies, Claim Procedure, Personal Accident Policies, Various Health
Insurance Policies available in the market in Post COVID-19 period, Relevance and new trends
in Health Insurance, Rural Insurance Policies, Contractors All Risk Insurance Policies.
Unit 5: Privatisation of Insurance Sector in India
Historical background, Progress of General Insurance Sector Post Nationalization, Need for
Reforms in Insurance Sector, Reform Measures in Insurance Sector, Arguments Against
Privatization of Insurance Sector, Rationale for Privatizing Insurance Business, Marketing
Strategies for Betterment after Privatization.
Practical Exercises:
The learners are required to:
1. Perform the case study for comparative analysis of various policies and insurance
products.
2. Survey relating to suitability of various insurance policies.
3. Make a report of the mechanism of settlement of claims in case of life and non-life
insurance.
4. Conduct group discussion on marketing strategies of different insurance policies.
5. Disseminates the merits and demerits of number of insurance policies among family
members and relatives.
Suggested Readings:
 Aggarwal, Punam, Ratti Mamta, ―Banking and Insurance Operations‖, Kalyan Publishers,
New Delhi.
 Sethi Jyotsna, Bhatia Nishwan, ―Elements of Banking and Insurance‖, PHI Learning Private
Ltd., New Delhi.
 Mishra M.N, Mishra S.B, ―Insurance Principles and Practice‖, S. Chand and Company Pvt.
Ltd., New Delhi.
 Kumar, Sunil ―Fundamentals of Insurance and Risk Management‖ JSR Publication, New
Delhi.
Additional Resources:
 Loomba Jatinder ―Risk Management and Insurance Planning, PHI Learning Private Ltd.,
New Delhi.
 Sharma R.K, Gupta Shahi K, ―Banking and Insurance, Kalyan Publishers, New Delhi.

Note: Latest edition of textbooks should be used.

 UGCF- 2022 B.A. (Programme) - University of Delhi
Commerce
Course: Technology in Banking
BAC: DSE (B&I)- 6.1

Marks: 100 Credit: 4

Objective: The course aims to make the students conversant with different aspects of
technology used in banking and issues related to banking products in terms of delivery,
security and controls with reference to India.
Learning Outcomes: After completion of the course, learners will be able to:
1. Describe the basic concepts related to electronic banking;
2. Analyze the different electronic payment systems available;
3. Summarize the Electronic Fund Transfer System;
4. Discuss different types of security threats in Indian Banking;
5. Interpret the E-Banking Regulations and Cloud Computing.
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: E-Banking 15 √
Unit 2: Electronic Payment System 20 √ √
Unit 3: Electronic Fund Transfer System 25 √ √
Unit 4: Security Threats 25 √ √
Unit 5: E-Banking Regulations and Cloud 15 √ √
Computing

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application
Unit 1: E-Banking
E-Banking: Definition, need for e-banking, types of e-banking, services offered, comparison
between e-banking and internet banking.
Unit 2: Electronic Payment System
Overview of Electronic Payment System: Automated Teller Machine (ATM), Mobile Banking
(Using Smart phones and traditional phones), Unified Payments Interface (UPI), GPay, Paytm,
PhonePe, Amazon Pay, MobiKwik, Bharat Interface for Money (BHIM). Payment Gateways:
PayPal, PayUMoney, CCAvenue, etc. Card Technologies, MICR electronic clearing. Credit
Card and Debit Card (Features, Verification Process, Advantages, Disadvantages), and other
modern methods of electronic payments.
Unit 3: Electronic Fund Transfer System
Electronic Credit and Debit Clearing: NEFT, RTGS, DNS, ECS (Credit/Debit), IMPS, VSAT,
SWIFT Code. Features, advantages and limitations of E-money, Electronic purse, Digital Cash
 UGCF- 2022 B.A. (Programme) - Commerce University of Delhi

Unit 4: Security Threats

Security Threats in e-banking Environment: Viruses, Worms, Malwares, Software Bombs,
Phishing, Spoofing, Spamming, Denial of Service Attacks, Application based Digital Frauds.
Technology Solutions: Digital Signature, Encryption, Protection, Multiple Step Verification.
Unit 5: E-Banking Regulations and Cloud Computing
Legal and regulatory issues of e-banking in India. Definition of Cloud Computing. Significance
and Challenges of Cloud Computing.

Practical Exercises:
The learners are required to:
1. Understand the various electronic payments systems and their features through class
presentations.
2. Analyze the E-banking scenario and trends in India through essay writing (with
plagiarism report).
3. Evaluate the electronic fund transfer system related issues by visiting a bank and
interacting with the bank staff and customers.
4. Assess the e-banking regulations by writing a report using relevant publications.
5. Suggest the measures for e-banking to make a secure payment mechanism using
focused group discussions.
Suggested Readings:
 Kaptan S.S. & Choubey N.S.., Indian Banking in Electronic Era, Sarup & Sons.
 Digital Banking, Indian Institute of Banking and Finance.
 Vasudeva, E–Banking, Common Wealth Publishers, New Delhi.
 Uppal R.K., Banking with Technology, New Century Publications, New Delhi.
 Uppal R.K. and Jatana R., E-Banking in India, New Century Publications, New Delhi.
Additional Resources:
 Khan M.Y., Indian Financial System, Tata McGraw Hill Publishing Company Ltd., New
Delhi.
 Desai V., Indian Banking-Nature and Problems, Himalaya Publishing House, Mumbai.
 Uppal R.K. and Pooja, Transformation in Indian Banks-Search for Better tomorrow, Sarup
Book Publishers Private Ltd., New Delhi.
 [Link]
 [Link]

Note: Latest edition of the textbooks should be used.

 UGCF- 2022 B.A. (Programme) - Commerce University of Delhi

Course: Bank Marketing

BAC: DSE (B&I)- 6.2

Marks: 100 Credit: 4

Objective: The course aims to make students conversant with different marketing concepts and
strategies relevant to banking industry.
Learning Outcomes: After completion of the course, learners will be able to:
1. Describe the basic concepts related to bank marketing;
2. Analyze the customer behaviour in banking;
3. Summarize the product and pricing strategies of banks;
4. Discuss the various promotion strategies used by the banks;
5. Evaluate the digital marketing plans adopted by the banks.
Course Contents:
Unit wise C&K* A&A
Unit weightage of **
marks (in %)
Unit 1: Introduction to Bank Marketing 20 √
Unit 2: Customer Behaviour in Banking 15 √ √
Unit 3: Product and Pricing Strategy of 20 √ √
Banks
Unit 4: Banking Promotion Strategy 20 √ √
Unit 5: Digital Marketing in Banks 25 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application
Unit 1: Introduction to Bank Marketing
Definition of Market and Marketing, Elements in Marketing Mix, Concept of Bank Marketing,
need for Practicing Marketing in Banks, Distinguishing Bank Marketing with Product
Marketing, Bank Marketing Mix, The Art of Customer Service as Applied to Banking.
Unit 2: Customer Behaviour in Banking
Marketing Research in Banking, Uses of Marketing Research, Behavioural Profile of Bank
Customers, Banking Customer and Market Segmentation, Customer Relationship Marketing in
Banking, Competitive Analysis in Banking.
Unit 3: Product and Pricing Strategy of Banks
Difference between Product and Service, Concept of Product/Service Delivery in Banking,
Pricing Strategies and its Applications in Banking, Comparison of Product and Pricing Strategies
of Public Sector Banks and Private Banks.
Unit 4: Banking Promotion Strategy
The Communication Process, Goals of Communication, Steps in Developing Effective
Communication, Selling to Corporate Clients: Meaning of Corporate Clients, Relationship and
Transaction Banking, Bank Organisation for Large Corporate Clients, Comparison of Promotion
Strategies of Public Sector Banks and Private Banks.
 UGCF- 2022 B.A. (Programme) - Commerce University of Delhi

Unit 5: Digital Marketing in Banks

Digital Products in Banking, Concept of Digital Marketing, Need, Role and Importance of
Digital Marketing in Banks; Digital Marketing Strategies Adopted by Banks, Effectiveness of
Digital Marketing Strategies for Banks, Comparison of Digital Marketing Strategies of Public
Sector Banks and Private Banks.
Practical Exercises:
The learners are required to:
1. Understand the various concepts related to bank marketing through class quiz.
2. Analyze the customer behaviour in banking by visiting a bank and interacting with bank
staff and customers.
3. Evaluate the product and pricing strategies of Public Sector Banks and Private Banks
through relevant case studies.
4. Assess the promotion strategies of Public Sector Banks and Private Banks through
focused group discussions.
5. Suggest the measures for improving bank marketing strategies through class
presentations.
Suggested Readings:
 Jha, S.M., Bank Marketing, Himalaya Publishing House, Mumbai.
 Sandhu, N. and Singh, D., Bank Marketing Strategies: An Indian Perspective, LAP
LAMBERT Academic Publishing, India.
 Digital Banking, Indian Institute of Banking and Finance.
 Meidan, A., Bank Marketing Management, Palgrave Macmillian, Basingstoke.
 Chacko, O., Grewal, R., and Satish, P., Marketing of Banking Services, The Indian Institute
of Bankers.
Additional Resources:
 Sherlekar, S.A., Krishnamoorthy, R, Bose, K. S., and Rao, K.V.V.M.S., Marketing
Management- Concepts and Cases, Himalaya Publishing House Pvt. Ltd., Mumbai.
 Ramaswamy and Namakumari, Marketing Management: Global Perspective, Indian
Context, Om Books, India.
 Rao, K. R. M., Services Marketing, Pearson Education, New Delhi.
 Kaptan S.S. & Choubey N.S.., Indian Banking in Electronic Era, Sarup & Sons.
 [Link]

Note: Latest edition of the textbooks should be used.

 UGCF- 2022 B.A. (Programme) - Commerce University of Delhi

Course: Life Insurance II

BAC: DSE (B&I)- 7.1

Objective: The purpose of the course is to impart the knowledge among students relating to
various channels of distribution, the claim settlement procedures and recent trends emerging in
life insurance.

Learning Outcomes: After completion of the course, learners will be able to:
1. Understand various channels of distribution in life insurance.
2. Analyse various types of reinsurance in India.
3. Discuss the claim settlement procedure in life insurance.
4. Examine the role of life insurance agents.
5. Develop insights on to the emerging trends and challenges in life insurance.
Course Contents:
Unit wise C&K* A&A**
Unit weightage
of marks
(in %)
Unit 1: Channels of Distribution – Life 15 √ √
Insurance
Unit 2: Reinsurance 20 √ √
Unit 3: Claim settlement in life insurance 20 √ √
Unit 4: Life insurance agents 20 √ √
Unit 5: Emerging trends in life insurance 25 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Channels of Distribution – Life Insurance

Growth of Insurance Industry in India, Trends in Life Insurance, Distribution Channels, The
Distribution System of Life Insurance, Intermediaries- Insurance Agents; Insurance Brokers;
Third Party Administrator; Employee Sales Officials; Internet Based Selling or Direct Selling,
Bancassurance in India.

Unit 2: Reinsurance
Introduction, Brief Historical Background, Working and Nature of Reinsurance, Functions of
Reinsurance, Methods of Reinsurance, Proportional- Quota Share; Surplus; Facultative
Obligatory, Non-Proportional- Excess of Loss; Per Risk; Catastrophe Stop Loss / Aggregate
Excess of Loss, Fundamentals of Contract Law as Applicable to Reinsurance, Insurance and
Reinsurance Contracts, Alternatives to Reinsurance, New Forms of Reinsurance, Participants in
Reinsurance Sector, Meaning and Concept of Double Insurance.

Unit 3: Claim Settlement in Life Insurance

Different Types- Survival Benefits; Death Claims; Maturity Claims; Early Claims & Non–Early
Claims, Documents Required for Processing Early Claims and Maturity Claims, Issue of
Duplicate Policy, Death due to Unnatural Causes or Accidents, Nomination, Assignment,
Waiver of Evidence of Title, Claims Concession Clause and Extended Claims Concession
Clause, Presumption of Death, Insurance Riders, IRDA Regulations- Claim Settlements.
 UGCF- 2022 B.A. (Programme) - Commerce University of Delhi

Unit 4: Life Insurance Agents

Appointment, Qualification and Disqualification of Life Insurance Agents, Authority of an
Agent, Procedure for Becoming an Agent as a Profession, Functions of Agent, Remuneration of
Agent, Code of Conduct for Agent under IRDA Act, 1999, Agent‘s Liability for Protection of
Interest of Life Insurance Policyholders, Insurance Ombudsman Scheme, 2006.

Unit 5: Emerging Trends in Life Insurance

Digital Insurance, Engineering Insurance, Cyber Liability Insurance, CRM in Insurance,
Corporate Governance and Customer Social Responsibility in Life Insurance, Role of Actuarial
Science in Life Insurance, Emerging Opportunities and Challenges of Various Health Insurance
Schemes in India.

Practical Exercises:
The learners are required to:
1. Collect data about the functioning of insurance intermediaries.
2. Give class presentations/ assignments on various aspects of reinsurance.
3. Participate in discussion about the procedure of claim settlement for death claims as well
as for maturity claims.
4. Conduct survey within their locality about the code of conduct insurance agents.
5. Perform case studies pertaining to various emerging trends of life insurance in India.
Suggested Readings:
 Mishra MN, Mishra SB, "Insurance Principles and Practice" [Link], New Delhi
 Chaturvedi,DD , Mittal , Arun, "Banking and Insurance " Scholar Tech Press, New Delhi
 Sethi Jyotsna, Bhatia Nishwan, "Elements of Banking and Insurance" PHI Learning Private
Limited, New Delhi
 Gupta Atul, "Banking and Insurance" A K Publications, New Delhi
 Farooqi A W, "Principles and Practice of Insurance", Wisdom Publications, New Delhi
 Mittal Alka, Gupta S L,"Principles of Insurance and Risk Management" Sultan Chand &
Sons, New Delhi
 Kumar, Sunil. Fundamentals of Insurance and Risk Management, JSR Publication, New
Delhi
Additional Readings:
 Banking and Insurance-Law & Practice , The Institute of Company Secretaries of India ,
New Delhi
 Imam , Ashraf ' Principles and Practice of Life Insurance in India , Anmol Publications Pvt.
Ltd. New Delhi
 Singh Inderjit, Katyal Rakesh , 'Insurance Principles and Practice', Kalyani Publishers, New
Delhi
 Loomba Jatinder ' Risk Management and Insurance Planning ' PHI Learning Private
Limited, New Delhi

Note: Latest edition of the books may be used.

 UGCF- 2022 B.A. (Programme) - Commerce University of Delhi

Course:Non-Life Insurance -I
BAC: DSE (B&I)- 7.2

Objective: The course aims to give broad understanding to students about non-life insurance
and its current scenario in India

Learning Outcomes: After completion of the course, learners will be able to:
1. Comprehend the meaning and scope of non-life insurance.
2. Analyse the structure of the Indian non-life insurance market and its main
participants.
3. Get an insight of the major concepts related to health and motor insurance.
4. Understand the basic concepts related to fire and marine insurance.
5. Develop insights into engineering insurance and rural insurance market.

Course Contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)
Unit 1: Introduction 10 √
Unit 2: Health Insurance and Motor 25 √ √
Insurance
Unit 3: Fire Insurance and Marine 25 √ √
Insurance
Unit 4: Engineering Insurance and Other 25 √ √
Insurance Products
Unit 5: Rural Insurance 15 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application
Unit I: Introduction
Definition and Structure of Non-Life Insurance, Purpose and need of Non-Life Insurance, The
Overall Market Size of Non-Life Insurance Sector in India, Major Non-Life Insurance
Companies in India; Emerging Trends in Non-Life Insurance: Customer Centricity as Driver of
Innovation, Increase in Adoption of the Internet Channel, Social Media to Increase Market
Penetration
Unit II: Health Insurance and Motor Insurance
Introduction to Health Insurance; Health Insurance Products; Health Insurance Underwriting
Basic principles and tools, Underwriting Process; Health Insurance Claims and Recovery -
Claims Management, Documentation, Role of Third-Party Administrators (TPAs); Health
Insurance Frauds.
Major Principles and Features of Motor Insurance; Key Insurable Risks; Different Types of
Motor Insurance Policies; Financial Crime and Ethical Considerations in Motor Insurance,
Underwriting Process, Claims and Recovery - General Principles in Motor Claims-Handling
Process, Claim Settlement
 UGCF- 2022 B.A. (Programme) - Commerce University of Delhi

Unit III: Fire Insurance and Marine Insurance

General Principles of Fire Insurance, Risks covered by the Fire Insurance, Standard Fire and
Special Perils Policy, Special Policies – Floater Policy, Declaration Policy, Floater Declaration
Policy; Settlement of [Link] of Marine Insurance – Hull and Machinery Insurance, Cargo
Insurance, P&I Insurance, Risks covered by the Marine Insurance, Marine Claims and Recovery
Unit IV: Engineering Insurance and Other Insurance Products
Types of Engineering Insurance; Project Insurance - Erection All Risk Insurance (EAR),
Contractor‘s Plant & Machinery Insurance, Contractor‘s all risk insurance (CAR);Others:
Meaning and Concept- Burglary insurance; Fidelity Guarantee insurance; Crime insurance;
Aviation insurance and Satellite insurance.

Unit V: Rural Insurance

Overview of Indian Rural Insurance Market - Need of rural Insurance, Major Types of Rural
Insurance Policies; Challenges and Opportunities in Rural Insurance market, IRDA Regulations
in Rural Insurance; Crop Insurance; Cattle Insurance and Insurance of other Livestock; Poultry
Insurance; Companies offering Rural Insurance in India.
Practical Exercises:
The learners are required to:
1. Analyse through case studies of Health Insurance and Motor Insurance Plans of Major Non-
Life Insurers in India.
2. Study the Fire Insurance and Marine Insurance Plans of Major Non-Life Insurers in India
through questionnaires.
3. Write a project report by exploring the existing Social Security Schemes to support Rural
Insurance in India.
4. Identify the emerging non-life insurance products of various companies through visiting
their websites.
5. Make a presentation on the future prospects of non-life insurance in India.
Suggested Readings:
 Dayal, H., The Fundamentals of Insurance: Theories, Principles and Practices, Paperback
Publications
 Agarwala R., Guide for Health insurance, Paperback Publications
 Agarwala R., Guide for Marine insurance, Paperback Publications
 Kumar, S., Fundamentals of Insurance and Risk Management, JSR Publishers, New Delhi
 George, E. Rejda, Principles of Risk Management and Insurance, Pearson Education.

Additional Readings:
 Vaughan, E. J. and T. Vaughan, Fundamentals of Risk and Insurance, Wiley & Sons
 Mishra, M. N., Principles and Practices of Insurance, S. Chand and Sons .Dinsdale, W.A.,
Elements of Insurance, Pitman.
 Practice of General Insurance (I.C.11, I.C.38), Insurance Institute of India, Mumbai
 Crane, F., Insurance Principles and Practices, John Wiley and Sons, New York.

Note: Latest edition of the books may be used.

 UGCF- 2022 B.A. (Programme) - Commerce University of Delhi

Course: Non-Life Insurance- II

BAC: DSE (B&I)- 7.3

Marks: 100 Credit: 4

Objective: The course aims to give students an in-depth knowledge about non-life insurance
and its major categories.
Learning Outcomes: After completion of the course, learners will be able to:
1. Get an analytical insight into the modus operandi of General Insurance, Policy, and
Procedures.
2. Explore the structure of Non-Life Insurance and its major components.
3. Comprehend the detailed concepts related to health and motor insurance.
4. Summarize the various aspects of fire and marine insurance.
5. Develop an understanding of the rural insurance market and regulations covering it.
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction 10 √
Unit 2: Health Insurance and Motor 20 √ √
Insurance
Unit 3: Fire Insurance and Marine 20 √ √
Insurance
Unit 4: Engineering Insurance and Other 25 √ √
Insurance Products
Unit 5: Rural Insurance 25 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application
Unit 1: Introduction
Concept of Non-Life Insurance, Difference between Life and Non-Life Insurance, Application
of Principles of General Insurance Contracts – Structure of the Policy – Insurance
Documentation – Underwriting and Rating - Disclosure - Terms and Conditions. Claims
Procedures – Under-insurance - Condition of Average - Recovery – Salvage.
Unit II: Health Insurance and Motor Insurance
Health Insurance: Group Health Insurance Coverage, Coordination of Health Insurance
Benefits, Subrogation and Health Insurance, COBRA, Health Care Fraud, Wellness Programs.
Motor Insurance: Types of Motor Policies, Certificate of Insurance/ Cover Note, Miscellaneous
and Special Types of Vehicle Motor Trade Policies, Understanding of Various Indian Motor
Tariffs and General Regulations, Claims
 UGCF- 2022 B.A. (Programme) - Commerce University of Delhi

Unit III: Fire Insurance and Marine Insurance

Fire Insurance: Principles of Fire Insurance, Risks not covered, Hazards of Fire Insurance,
Kinds of Fire Insurance Policies, Cancellation of Policies, Classification of Goods – Tanks &
Gas Holders, Documents and Underwriting, Essentials of Processing & Settlement of Claims,
Doctrine of Proximate Cause – Insured perils – Excepted Perils – Rights of Insurers –
Warranties – Ex-gratia Payments
Marine Insurance: Overview, Principles of Trade/Commerce Applicable in Marine, Types of
Marine Insurance Documents, Types of Marine Policy, Underwriting Considerations; Loss
Prevention, Reinsurance, Maritime Frauds
Unit IV: Engineering Insurance and Other Insurance Products
Introduction to Engineering Insurance, Functions, Target Customers, Process, Claim Settlement
Other Advanced Insurance Products: Project Insurance, Machinery Breakdown, Electronic
Equipment, Cold Storage, Boiler Insurance, Industrial All Risk Policy, Property loss, Employer
liability insurance, Renter insurance, Professional indemnity insurance, Commercial insurance.
Unit V: Rural Insurance
Modus Operandi of Rural Insurance, IRDA Regulations related to Rural Insurance, Challenges
and Opportunities, Government Role, NGOs and Agents Role, Underwriting, Rating, Claims
Servicing, Reinsurance.
Practical Exercises:
The learners are required to:
1. Make Presentation on Health Insurance and Motor Insurance Plans of Major Non-Life
Insurers in India.
2. Critically analyze and make a report on the Fire Insurance and Marine Insurance Plans
of Major Non-Life Insurers in India.
3. Examine the policy regulations pertaining to rural insurance in India offered by various
insurance companies in India.
4. Explore the emerging non-life insurance products prevalent in India by survey
methods.
5. Write a comparative project report on the different insurance companies in India.

Suggested Readings:
 George, E. Rejda, Principles of Risk Management and Insurance, Pearson Education.
 Dinsdale, W.A., Elements of Insurance, Pitman.
 Mehr, R.I., Fundamentals of Insurance, Irwin, Black, K., and Skipper, H.D., Life and Health
insurance, latest edition, Pearson Education
 Practice of General Insurance (I.C.11, I.C.38), Insurance Institute of India, Mumbai
 Crane, F., Insurance Principles and Practices, John Wiley and Sons, New York.
 Insurance Law Manual with IRDA Circulars & Notifications, Taxmann Publication.
 Publications of Insurance Institute of India, Mumbai.
 Dorfman, M.S., Introduction to Insurance, Prentice Hall.
 Holyoake, J. and Weipers, W., Insurance, Institute of Financial Services, U.K.
 UGCF- 2022 B.A. (Programme) - Commerce University of Delhi

Additional Resources:
 Vaughan, E. J. and T. Vaughan, Fundamentals of Risk and Insurance, Wiley & Sons
 Mishra, M. N., Principles and Practices of Insurance, S. Chand and Sons .Dinsdale, W.A.,
Elements of Insurance, Pitman.
 Practice of General Insurance (I.C.11, I.C.38), Insurance Institute of India, Mumbai
 Crane, F., Insurance Principles and Practices, John Wiley and Sons, New York.

Note: Latest edition of the textbooks may be used.

 UGCF- 2022 B.A. (Programme) - Commerce University of Delhi

Course: Reinsurance
BAC: DSE (B&I)- 7.4

Marks: 100 Credit: 4

Objective: The course aims to acquaint the students about the reinsurance industry and
related concepts and techniques of reinsurance in India.
Learning Outcomes: After completion of the course, learners will be able to:
1. Understand the concepts and operations involved in the reinsurance.
2. Appraise the need of the reinsurance companies and its role in the insurance sector.
3. Analyze various clauses of a reinsurance contract.
4. Examine the functioning of reinsurance companies or their branches in India.
5. Summarize new developments in the reinsurance sector.
Course Contents:
Unit wise C&K* A&A*
Unit weightage of marks *
(in %)
Unit 1: Nature and Methods of Reinsurance 25 √
Unit 2: Reinsurance Design 25 √ √
Unit 3: Reinsurance Clauses 20 √ √
Unit 4: Reinsurance Market 15 √ √
Unit 5: Alternatives to Traditional 15 √ √
Reinsurance

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Nature and Methods of Reinsurance

Nature of Reinsurance, Methods of Reinsurance: Proportional - Quote Share, Surplus,
Facultative Obligatory; Non-Proportional - Excess of Loss, Per Risk, Catastrophe Stop Loss.
Law Relating to Reinsurance Contracts: Fundamentals of Contract Law as Applicable to
Reinsurance.
Unit 2: Reinsurance Design
Reinsurance Design; Analyzing Reinsurance Needs: Based on Business Strategy, Financial
Needs, Needs Based on Management Style. Construction of Reinsurance Programme:
Negotiation and Placement of Reinsurance: Placement - Direct and through Intermediaries. Role
of Intermediaries, Advantages and Disadvantages of Direct Placement and Dealing through
Intermediaries.
 UGCF- 2022 B.A. (Programme) - Commerce University of Delhi

Unit 3: Reinsurance Clauses

Reinsurance Clauses: Common Clauses, Operative Clause, Commencement and Termination
Clause, Access to Records Clause, Net Retained Lines Clause, Retention and Limits Clauses,
Loss Occurrence Clause, Reinstatement Clause.
Unit 4: Reinsurance Market
Leading Reinsurance Company in India. Cross-border Reinsurer: Guidelines. Foreign
Reinsurance Branches in India. Emerging Trends in Global Reinsurance Markets.
Unit 5: Alternatives to Traditional Reinsurance
Alternative Risk Transfer: Features and Techniques. New forms of Reinsurance: Multi-line,
Multi-trigger, Contingent Capital, Finite Risk. Inward Reinsurance Business: need and business
strategy. Retro cession Arrangements and Reciprocal Trading.
Practical Exercises:
The learners are required to:
1. Make a quiz on the conceptual understanding, evolution or applications of the
reinsurance industry in India.
2. Write an essay on select clauses of a reinsurance contract highlighting the relevance of
such clauses.
3. Write down a case study on GIC-Re in relation to its growth and contribution in the
insurance sector.
4. Make a project on working operations of the reinsurance companies or branches of the
companies.
5. Undergo training with a reinsurance company and make a report on the operational
functioning of the reinsurance company.
Suggested Readings:
 Carter, R.L., Reinsurance, Springer.
 Rana, Jagendra., Reinsurance Simplified, BlueRose Publishers.
 Naik, K.L., Reinsurance Manual, Sashi Publications.
 Vaughan, Emmett J. and Vaughan T.M., Fundamentals of Risk and Insurance, Wiley.
 Gupta, P.K., Insurance and Risk Management, Himalaya Publishing House, New Delhi.
Additional Resources:
 Insurance Institute of India - IC-85- Reinsurance Management.
 Module III, Risk Management and Reinsurance, The Institute of Chartered Accountants of
India, New Delhi.
 [Link]/
 [Link]/
 [Link]
Note: Latest edition of the textbooks should be used.
 UGCF- 2022 B.A. (Programme) - Commerce University of Delhi

Course: Central Bank and Monetary Policy

BAC: DSE (B&I)- 8.1

Marks: 100 Credit: 4

Objective: The course aims to introduce the concepts of central banking and monetary policy
and to introduce various functions of the monetary Policy along with the role of Central
Banks in the Economy.
Learning Outcomes: After completion of the course, learners will be able to:
1. Define the concepts, need and role of Central bank.
2. Demonstrate how central bank executes and implements various functions.
3. Analyze the regulation of Commercial banks by the central bank.
4. Integrate the tools of monetary policy to control the money supply.
5. Appraise the monetary policy reforms initiated by RBI over last five years.
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction to Central Banks 15 √
Unit 2: Central Bank of India: The Reserve 20 √ √
Bank of India
Unit 3: Regulation of RBI over Commercial 20 √ √
banks
Unit 4: Introduction to Monetary Policy 25 √ √
Unit 5: RBI’s Monetary Policy 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application
Unit 1: Introduction to Central Banks
Need and Rationale of the Central Bank. Role of Central Bank in emerging Economies
(Determination of Goals, Inflation Targeting, Exchange Rate Targeting, Money Supply and
Growth Targeting). World Bank and IMF. Central Banking in the USA, UK, European Union,
and India. Recent Developments.
Unit 2: Central Bank of India: The Reserve Bank of India
Evolution. Legal Framework. Function: currency authority (Issue of currency notes, Asset
banking for note- issue, Distribution of currency, Currency chests), Banker to Government
(Maintenance of Government accounts, Banker to the Central Government and the State
governments, Management of public debt), Banker‘s Bank (Controller of Credit, Lender of Last
Resort), Custodian/Manager of Foreign Reserves. Promotional Functions of RBI.
 1

Unit 3: Regulation of RBI over Commercial Banks.

Regulation of RBI over Commercial Banks: Licensing of banks, Opening of new banks, Branch
Licensing, Foreign banks, Cash reserves and liquid assets, Prudential norms, Capital and
reserves, Control over methods of operation, New Banking Licensing Policy. Role of RBI in
financial inclusion and rural credit. Recent Developments.
Unit 4: Introduction to Monetary Policy
Fiscal Policy and Monetary Policy. Objective of Monetary Policy. Tools to control Money
Supply. Instruments of monetary policy: Bank Rate, Cash Reserve Ratio, Statutory Liquidity
Ratio, Repo Rate, Reverse Repo Rate, Marginal Standing Facilities Rate.
Unit 5: RBI’s Monetary Policy
An overview of monetary policy of the Reserve Bank of India in the last Five Years. Recent
policy changes announced by the R.B.I.
Practical Exercises:
The learners are required to:
1. Conduct a quiz on the central bank to check the knowledge level.
2. Give presentations on the functioning of the central bank.
3. Write an essay based on RBI recent publications with plagiarism report.
4. Organize group discussion on various instruments of monetary policy.
5. Discuss the case study for comparative analysis of two countries in last five years.
Suggested Readings:
 Khan, M.Y. Indian Financial System, Tata McGraw Hill Publishing Company Ltd., New
Delhi.
 Central Banking- IIBF- MacMillan Publishers, 2011.
 Decock, MH, Central Banking, UBS Publishers Distributors Pvt. Ltd., New Delhi.
 Hawtrey, The Art of Central Banking, Augustus M Kelley Publishers, New York.
 Vasudevan A., Central Banking for Emerging Market Economies, Academic Foundation,
New Delhi.
 Charles Albert Goodhart, Evolution of Central Banks: a natural development?,London
School of Economics & Political Science, London.
 Banking Theory and Practice- K.C. Shekhar and Lekshmy Shekhar, Vikas Publishing House
Pvt. Ltd.
 Mishkin, Frederic S., ed. Monetary policy strategy. Mit press, 2007. 5. Blinder, Alan S.
Central banking in theory and practice. Mit press, 1999.
Additional Resources:
 RBI , History and Evolution of Central Banking in India, Mumbai.
 Venugopal Reddy Y.; Monetary & Financial Sector Reforms in India.
 R.B.I. Annual Reports.
 Reports on Trend & Progress of Banking in India- R.B.I. Publication.
 Monetary & Financial Sector Reforms in India – Y. Venugopal Reddy.
 Indian Economy: Essays on money and finance, Dr. C. Rangarajan.

Note: Latest editions of textbooks should be used.
 2

Course: Risk Management in Banks

BAC: DSE (B&I)- 8.2

Marks: 100 Credit: 4

Objective: This paper aims at imparting knowledge on risks associated in the banking sector
& the tools of hedging those risks.
Learning Outcomes: After completion of the course, learners will be able to:
1. Understand the functioning of a financial institution.
2. Appraise the entire process of operating a bank with respect to the rules and
regulations prescribed by the regulators.
3. Comprehend the problems faced by the banks like that of NPA or of liquidity
challenge etc.
4. Evaluate the financial statements & analyse the performance of banks.
5. Apply tools and techniques to manage the risk exposure of banks.
Course Contents:
Unit wise weightage C&K* A&A**
Unit of marks (in %)
Unit 1: Conceptual Framework of Risk 15 √ √
Unit 2: Analysis of Statement of Banking 25 √ √
Sector
Unit 3: Institutional Risk Management 20 √ √
Unit 4: Credit & Liquidity Risk Management 25 √ √
Unit 5: Regulatory Framework 15 √ √

Unit-1: Conceptual Framework of Risk

Financial Institution and its kinds; An overview of the Indian financial system; Regulation of
Banks & NBFCs; Products offered by Banks. CRR & SLR management; Conceptual
framework of Risk: Interest Rate Risk; Market Risk; Credit Risk; Liquidity Risk: Interest
Rate Risk & operational risk
Unit-2: Analysis of Statement of Banking Sector
Flow of Funds Accounts – Sector wise and Instrument wise. Statements of Financial
Institution: Analyzing Bank‘s Financial Statement: The balance sheet; income statement;
Cash Flow Statement; profitability, liquidity and solvency analysis; Performance Analysis of
banks, KPIs; CAMELS risk system.
Unit-3: Institutional Risk Management
Determination of Interest Rate. Theories of Interest Rates: Classical Theory; Loanable Funds
Theory; Liquidity Preference Theory; Term Structure of Interest Rates. Interest Rate Risk
Management: Measurement of Interest Rate Risk; Duration and its kinds; Convexity.
Managing Interest Rate Risk: Repricing Gap Model, Maturity Matching Model, Duration
 3

Gap Model, Cash Flow Matching Model; Convexity Adjustments.

Unit-4: Credit & Liquidity Risk Management
Types of Assets, NPA & its types, Management of NPA, Measurement of Credit Risk –
Qualitative and Quantitative models. Term Structure of Credit Risk; Managing Credit Risk:
Credit Analysis and kinds of Loans; Pricing of Loans.
Liquidity Risk Management: Measurement of Liquidity Risk; Measures of Liquidity
Exposure; Causes of Liquidity risk: Asset-Side and Liability-Side; Liquidity Planning;
Deposit Insurance.
Unit-5: Regulatory Framework
RBI guidelines on asset liability management; Deposit Insurance Corporation Act 1961,
Capital Adequacy Norms: Capital adequacy norms; Basel agreement-II&III; Effect of capital
requirements on bank operating policies. Salient features of SARFAESI Act 2002, Debt
recovery tribunal (Recovery of Debt), Insolvency and Bankruptcy Code, 2016. Bad Bank &
rationale behind its creation.
Practical Exercises:
The Learners are required to:
1. Conduct a group discussion on Financial Crisis 2008 & learnings that can be applied
in the present economic scenario to contain risk.
2. Discuss a case study on the bank performance using financial ratio analysis.
3. Make reports on the capital adequacy ratios of private / public sector banks and assess
their liquidity & solvency position.
4. Give a class presentation on bank‘s asset quality assessment by investigating the non-
performing assets of private / public sector banks
5. Prepare a report on comparative analysis of banking performance & risk exposure.
Suggested Readings:
 Rajput, Namita & Sankaran, Sruthi, Impact of Non-Performing Assets An Anecdote Across
Indian Scheduled Commercial Banks. Rawat Prakashan, New Delhi.
 Resti & Sironi – ―Risk management and shareholders‟ value in banking‖ John Wiley.
Additional Resources:
 Justine Paul & Padmalatha Suresh-―Management of Banking and Financial Services‖
Pearson
 Saunders & Cornett – ―Financial Institutions Management – A risk management approach‖
Tata McGraw Hill

Note: The Latest edition of the textbooks should be used.

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application
 4

Course: Inclusive Banking

BAC: DSE (B&I)- 8.3

Marks: 100 Credit: 4

Objective: The course aims to prepare the students with an understanding of the state of
financial inclusion in India and role of banks in financial inclusion.
Learning Outcomes: After completion of the course, learners will be able to:
1. Define the concept, need and role of financial inclusion in the economy.
2. Demonstrate the role of inclusive banking in India.
3. Appraise the institutional framework for inclusive banking in India.
4. Analyze the new developments in Inclusive Banking.
5. Investigate recent trends and challenges of Inclusive Banking.
Course Contents:
Unit-wise weightage of C&K* A&A**
Unit marks (in %)
Unit 1: Introduction to Financial Inclusion 15 √
Unit 2: Understanding of Inclusive 20 √ √
Banking in India
Unit 3: Institutional Framework for 20 √ √
Inclusive Banking in India
Unit 4: New Developments in Inclusive 25 √ √
Banking Sector
Unit 5: Recent Trends and Challenges of 20 √ √
Inclusive Banking

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application
Unit 1: Introduction to Financial Inclusion
Overview of the concept and scope of Financial Inclusion, Reasons and extent of financial
exclusion in India, Role of financial inclusion in the growth of the economy, present state of
Financial Inclusion in India, Barriers to Financial Inclusion in India.
Unit 2: Understanding of Inclusive Banking in India
Meaning and importance of Inclusive Banking, Evolution of the concept of Inclusive Banking
in India, Role of commercial banks in promoting financial inclusion, demand and supply
variables for successful inclusive banking. Concept and role of financial literacy and financial
awareness. Functions of financial literacy centres in India.
 5

Unit 3: Institutional Framework for Inclusive Banking in India

Role of RBI in financial inclusion – concept of Small Finance Banks (SFBs) and Payments-
Banks, Basic Savings Bank Deposit Accounts (BSBDAs), Role and initiatives of Government in
promoting inclusive banking, Pradhan Mantri Jan Dhan Yojana (PMJDY), Pradhan Mantri
Suraksha Bima Yojana (PMSBY), Pradhan Mantri Mudra Yojana, Stand Up India Scheme,
Pradhan Mantri Vaya Vandana Yojana (PMVVY); National Centre for Financial Education
(NCFE); Challenges faced by various stakeholders in effective implementation of inclusive
banking.
Unit 4: New Developments in Inclusive Banking
Payment aspects of inclusive banking in the fintech area, fintech opportunities and challenges,
sustainable development goals, informal finance, microfinance, mobile banking, Zero Interest
Banking (Islamic banking), Remittances - Unified payment interface (UPI), PhonePe, Google
Pay, Paytm, BHIM etc., the pros and cons of payment gateways.
Unit 5: Recent Trends and Challenges of Inclusive Banking
Role of non-banking financial intermediaries/companies in inclusive banking, regulatory role
and contribution of RBI, Business Correspondents (BC), private players and informal sector
challenges with other private sector banks like Mudra bank and Bandhan bank, global
challenges and opportunities for inclusive banking, measures to overcome the challenges for
inclusive banking.
Practical Exercises:
The learners are required to:
1. Create financial awareness in their surroundings.
2. Undertake financial literacy programs/projects.
3. Give class presentations on the Institutional framework for Inclusive Banking in India.
4. Organize class seminars on new developments in Inclusive banking.
5. Discuss the case studies to understand the challenges of inclusive banking.
Suggested Readings:
 Kulkarni, Lalitagauri & Joshi, V.C, Inclusive Banking in India-Re-imaging the ban Business
model Palgrave Macmillan, Springernture, Singapore.
Additional Resources:
 National Strategy for Financial Inclusion RBI Document
 h ttps://[Link]/rdocs/content/pdfs/[Link]

Note: The latest edition of the textbooks should be used.

 6

Course: International Banking

BAC: DSE (B&I)- 8.4

Marks: 100 Credit: 4

Objective: The course aims to equip students with an understanding of International
banking, the services provided by International banks and their regulations.
Learning Outcomes: After completion of the course, learners will be able to:
6. Understand the role of International Banks in the global market.
7. Determine foreign exchange rates.
8. Understand the different concepts used in international remittances.
9. Analyze the International banking regulations.
10. Summarize the role of various International Financial Institutes.
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction to International 15 √
Banking
√
Unit 2: Foreign Exchange Rate 20 √ √
Unit 3: Introduction to International 25 √ √
Remittances
Unit 4: Regulation of International 20 √ √
Banking
Unit 5: International Financial 20 √ √
Institutions
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application
Unit 1: Introduction to International Banking
Definition, Features and Scope of International Banking; Services offered by International
Banks; Correspondent Banking, Offshore Financial Centers: Types of Offshore Financial
Centers, Benefits/Reasons for Growth of Offshore Financial Centers. Recent Trends in
International Banking
Unit 2: Foreign Exchange Rate
Market Rate and Currency: Causes of Exchange Rate Fluctuations, Exchange Rate
Determination under Fixed Exchange Rate and Floating Exchange Rate Regimes; Determination
of Exchange Rates: Spot and Forward; Basic Exchange Arithmetic: Forward Cover and
Hedging, Cross Rates.
 7

Unit 3: Introduction to International Remittances:

Instruments of Payment; Inland versus Foreign Payment; Options for International Settlement;
Location of Accounts; Nostro, Vostro, Loro and Mirror Accounts; International Settlement
Process; Draft in International Banking; Cheque Books from Correspondents; Maximizing
Exchange Profit; Remittance Cash Position and Currency Position.

Unit 4: Regulation of International Banking

Need for Regulation in International Banking; Bank for International Settlement: Functions and
Role; Basel Committee on Banking Supervision, Basel Norms, Legal Issues in International
Banking.
Unit 5: International Financial Institutions
World Bank: Functions and Scope, International Development Association, International
Finance Corporation, Multilateral Investment Guarantee Agency, Asian Development Bank,
International Monetary Fund.
Practical Exercises:
The learners are required to:
1. Prepare case study on the Global financial crisis 2008-09.
2. Calculate the rates of exchange and identify the reasons for fluctuations.
3. Make class presentations on International Remittances.
4. Organise seminars to understand the BASEL Norms.
5. Compare the performance of international financial institutions through published reports.
Suggested Readings:
 Bose, R. Fundamentals of International Banking, Laxmi Publication, New Delhi.
 International Banking, IIBF, MacMillan Publishers.
Additional Resources:
 International Banking Legal and Regulatory Aspects- IIBF- MacMillan Publishers.
 International Banking Operations- IIBF- MacMillan Publishers.

Note: Latest edition of the textbooks should be used.

 8

Course: Operational Aspects of Insurance

BAC: SEC (B&I)

Marks: 50 Credit: 2
Objective: The course aims to make the students conversant with different aspects of
insurance, issues related to reinsurance, pricing of insurance along with the different
channels of distribution.
Learning Outcomes: After completion of the course, learners will be able to:
1. Conceptualise the meaning of Reinsurance and matters related to insurance
2. Understand various channels of distribution of insurance products to various policy
holders
3. Explore the pricing objectives and calculation and payment of premium
4. Explain the meaning and process of underwriting and claim settlement process
5. Summarise the various other operational aspects of insurance such as nomination
assignment and other important documents of insurance
Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1: Reinsurance 25 √ √
Unit 2: Channels of Distribution 25 √ √
Unit 3: Insurance Pricing 25 √ √
Unit 4: Underwriting and Claims 25 √ √
Settlement
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application
Unit-1: Reinsurance:
Meaning and Concept of Reinsurance, Objectives and Functions of Reinsurance, Features of
Reinsurance, Participants of Reinsurance sector, working and forms of Reinsurance, Monitoring
of Reinsurance, Meaning and Concept of Double Insurance, Reinsurance vs Double Insurance.
Unit-2: Channels of Distribution: Insurance Intermediaries and their functioning, Insurance
Agents-Roles and Responsibilities, Insurance Broker, TPA (Third Party Administrator)
Surveyors and Loss Assessors, Corporate Agents, Bancassurance, Bancassurance in India.
Unit-3: Insurance Pricing: Pricing Objectives, Pricing Elements, Insurance Rating Methods,
Calculation of Premium, Classification of Expenses, Payment of Premium, Grace Period.
Unit-4: Underwriting and Claims Settlement: Purpose and Principles of Underwriting,
Underwriting Process, Types of Underwriters, Nomination and Assignment – Comparison,
 9

Insurance Document, Proposal Form, Policy Bond, Certificate of Insurance, Covernote,

Surrender Value, Paidup Value, Issue of Duplicate Policy, Lost Policy, Revival, Death Claims
and Maturity Claims – Process.
Practical Exercises:
The learners are required to:
1. Organize various group discussion, case studies and role play in relation to claim
settlement procedure.
2. Disseminate the experiences and apply the knowledge among peer groups, friends and
relatives about various operational aspects of insurance.
3. Conduct a small survey in their locality pertaining to how policyholders are satisfied
with the agents and other intermediaries.
4. Analyze and interpret the various documents involved in the insurance.
5. Give small case studies based on the operational aspects of insurance.

Suggested Readings:
 Mishra, MN, and Mishra, SB, "Insurance Principles and Practice", S. Chand, New Delhi.
 Chaturvedi, DD, and Mittal, Arun, "Banking and Insurance ", Scholar Tech Press, New
Delhi.
 Sethi, Jyotsna, and Bhatia, Nishwan, "Elements of Banking and Insurance", PHI Learning
Private Limited, New Delhi.
 Kumar, Sunil, ―Fundamentals of Insurance and Risk Management‖, JSR Publications, New
Delhi.
 Gupta, Atul, "Banking and Insurance", A K Publications, New Delhi.
 Farooqi, A W, "Principles and Practice of Insurance", Wisdom Publications, New Delhi.
 Mittal, Alka, and Gupta, S L,"Principles of Insurance and Risk Management", Sultan Chand
& Sons, New Delhi.
Additional Resources:
 Banking and Insurance Law and Practices, The Institute of Company Secretaries of India,
New Delhi.
 Imam, Ashraf, ―Principles and Practice of Life Insurance in India, Anmol Publications Pvt.
Ltd., New Delhi.
 Singh, Inderjit, and Katyal, Rakesh, ―Insurance Principles and Practice‖, Kalyani Publishers,
New Delhi.
 Loomba, Jatinder, ―Risk Management and Insurance Planning, PHI Learning Private
Limited, New Delhi.

Note: Latest edition of the textbooks should be used.

 10

Course: Operational Aspects of Insurance

BAC: GE (B&I)

Marks: 100 Credit: 4

Objective: The course aims to familiarize the students with the basics of banking and
insurance aspect along with developing an insight about the different operational aspects
of banking and insurance.
Learning Outcomes: After completion of the course, learners will be able to:
11. Describe the basic concept related to banking;
12. Analyse the different role of banks in the Indian economic development;
13. Summarize the Contemporary and Recent Trends in Banking;
14. Elaborate the basic concept related to Insurance;
15. Interpret the Contemporary Trends in Insurance
Course Contents:
Unit wise C&K* A&A
Unit weightage of **
marks (in %)
Unit 1: Concept of Banking 15 √
Unit 2: Role of Banks in Economic 20 √ √
Development of India
Unit 3: Contemporary and Recent Trends 25 √ √
in Banking
Unit 4: Introduction to Insurance 25 √ √
Unit 5: Contemporary Trends in 15 √ √
Insurance

Unit 1: Concept of Banking

Meaning and types of Banks in India (Private, Public, RRBs, Foreign, Payment Bank) —
Function of Banking, Universal Banking.
Unit 2: Role of Banks in Economic Development of India
Role of Banks in Economic Development, Branch Expansion, Amalgamations and Mergers,
Priority Sector Lending – Recent Government policies: Banking reforms
Unit 3: Contemporary and Recent Trends in Banking
Types of Bank Accounts, Procedure for opening bank account, Recent Trends: Digital Banking,
Virtual Banking, E-banking, Social Banking, Green Banking, Community Banking. Different
Modes of e-payment/fund transfer. Financial Inclusion (Jan Dhan Yojana).
 11

Unit 4: Introduction to Insurance

Meaning & Definition of Risk, Risk Transfer. Concept of Insurance, Principles of Insurance,
Types of Insurance (Health, Fire, Marine and Motor) and their different policy, Importance of
Life & General Insurance. Role of Insurance Regulatory Development Authority (IRDA).

Unit 5: Contemporary Trends in Insurance

Pre-economic and post-economic reforms in Insurance sector, Digital Insurance –
Bancassurance.
Practical Exercises:
The learners are required to:
1. Make a presentation on various roles of banks in Indian economic system and their features.
2. Analyse the banking scenario of India with the help of focused group discussions.
3. Write an essay on the recent and contemporary trends in banking.
4. Prepare a report on the mechanism of insurance with the help of survey and questionnaire.
5. Examine the performance of any two listed insurance companies by studying their annual
reports.
Suggested Readings:
 G.S. Pande, Insurance- Principles & Practices of Insurance
 M.N. Mishra, Insurance- Principles & Practices.
 Sethi, J. and Bhatia, N., Elements of Banking and Insurance, PHI Learning Pvt. Ltd., New
Delhi, 2016.
 Kumar, Sunil. Banking and Insurance, JSR Publications, New Delhi.
 Agarwal, O.P., Banking and Insurance, Himalaya Publishing House, New Delhi, 2014.
 Suneja, H.R. Practical and Law of Banking. Himalaya Publishing House.
Additional Resources:
 RBI & IRDA reports.
 Vaughan, E.J. and Vaughan, T. Fundamentals of Risk and Insurance. Wiley & Sons.

Note: Latest edition of the textbooks should be used.

 12

Advertising, Sales Promotion

& Sales Management
 13

Principles of Marketing
BAC: Discipline (ASPSM)- A1

Objective: The objective of this course is to provide basic knowledge of concepts,

principles, tools and techniques of marketing and to provide knowledge about various
developments in the marketing.

Learning Outcomes: After completion of the course, learners will be able to:
1. develop understanding of basic concepts of marketing, marketing
philosophies and environmental conditions effecting marketing decisions of
a firm.
2. explain the dynamics of consumer behaviour and process of market
selection through STP stages.
3. analyze the process of value creation through marketing decisions involving
product development.
4. identify and analyze the marketing decisions involving product pricing and
its distribution.
5. explore the marketing decisions involving product promotion and also to
equip them with the knowledge of various developments in the marketing
area that may govern marketing decisions of a firm.

Course Contents:

Unit Unit Wise C&K* A & A**

Weightage
of Marks (in
%)
Unit I: Introduction to Marketing 20 √ √
and Marketing Environment
Unit 2: Consumer Behaviour and 20 √ √
Market Selection
Unit 3: Product Decisions and 20 √ √
New Product Development
Unit 4: Pricing Decisions and 20 √ √
Distribution Decisions
Unit 5: Promotion Decisions and 20 √ √
Developments in Marketing

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction to Marketing

Meaning, Scope and Importance; Marketing Philosophies; Marketing Mix for goods and
services
 14

Marketing Environment
Need for studying marketing environment; Micro environmental factors- company,
suppliers, marketing intermediaries, customers, competitors, publics; Macro
environmental factors – demographic, economic, natural, technological, politico-
legal and socio- cultural.

Unit 2: Consumer Behaviour

Need for studying consumer behaviour; Stages in Consumer buying decision process;
Factors influencing consumer buying decisions.

Market Selection
Market Segmentation: Concept and Bases. Market Targeting, Product Positioning –
concept and bases.

Unit 3: Product Decisions

Concept and classification; Levels of Product. Product- mix; Branding- concept, types,
significance, qualities of good brand name; Packaging and Labeling-types and functions;
Product support service; Product life cycle.

Unit 4: Pricing Decisions

Objectives, Factors affecting price of a product; Skimming and Penetration pricing.
Distribution Decisions
Channels of distribution- types and functions; Distribution logistics decisions.

Unit V: Promotion Decisions

Communication process; Importance of Promotion. Promotion mix tools: Distinctive
characteristics of advertising, personal selling, sales promotion, public relations, and
direct marketing.
Developments in Marketing
Sustainable Marketing, Rural marketing, Social marketing, Digital marketing – an
overview.

Practical Exercises*:
The learners are required to:
1. Submit a report on marketing mix of a good and/or service of your choice.
2. Examine the stages of the buyer decision process in a recent purchase done by you
and detail your experiences in each stage. What could the seller have done to
make your buying experience better?
3. Select any five consumer products of your choice and examine their current stage
in the product life cycle.
4. Draft a report on the promotion mix strategy for any five products of your choice.
5. Identify 5 real-life products each that have been using penetration pricing and
market-skimming pricing.
6. Identify 10 social marketing initiatives that can be currently observed in the
environment.
7. Identify 20 brand names of real-life products of your choice and justify as to why
 15

they are good brand names.

*Note: These are suggestive exercises.

Suggested Readings

● Etzel, M. J., Walker, B. J., Stanton, W. J., & Pandit, A. (2010).

Marketing (14th ed.). Mc Graw Hill.
● Grewal, D. & Levy, M. (2022). Marketing (8th ed.). McGraw-Hill
Education.
● Kapoor, Neeru. (2021) Principles of Marketing, Prentice Hall of India.
● Kotler, P. and Keller, K L., Chernev, A. (2022). Marketing Management
(16th Edition). Pearson Education.
● Kotler, P., Armstrong, G. and Agnihotri, P. (2018). Principles of
Marketing (17th Edition), Pearson Education. Indian edition.
● Sharma, K., & Swati Aggarwal. (2021). Principles of Marketing.
Taxmann Publications.

Note: Learners are advised to use latest edition of text books.

 16

Marketing Communication
BAC: Discipline (ASPSM)- A2

Objective: The aim of this course is to provide insights into the communication aspects
of marketing. Students will be able to develop the basic understanding of marketing and
communication process.
They will be able to understand the steps involved in development of effective marketing
communication, determining the various tools of promotion, and organizing them
successfully in the light of the consumer buying behavior.

Learning Outcomes: After completion of the course, learners will be able to:
1. explore the fundamental concepts of marketing communication and learn effective
communication.
2. develop effective marketing communication simulations.
3. categorize the promotion mix tools to be used for creating public relations, sales
promotion and direct marketing.
4. describe the consumer buying behavior which will serve as a guide to develop
new and suitable marketing strategies.
5. demonstrate the process of integrated marketing communication process and also
how to manage cultural diversity through communication.

Unit wise C&K* A&A*

Unit weightage of *
marks (in %)

Unit 1: Communication 10 √ √

Unit 2: Developing Marketing 20 √ √

Communication

Unit 3: Promotion-mix 30 √ √

Unit 4: Understanding Consumer 30 √ √

Behaviour

Unit 5: Integrated Marketing 10 √ √

Communication

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application
 17

Unit 1: Communication
Meaning, Importance, Communication process and its elements, Barriers to effective
communication, Ways to overcome barriers, Role of communication in marketing,
Effective Communication.

Unit 2: Developing Marketing Communication

Concept, its role; Communication response models AIDA, Hierarchy-of-effects, Steps for
developing effective marketing communication.

Unit 3: Promotion-mix
Concept of Promotion Mix, Tools of promotion-mix- advertising, personal selling, public
relations, publicity, sales promotion and direct marketing: their meaning, distinctive
characteristics and functions; Factors affecting promotion mix.

Unit 4: Understanding Consumer Behaviour

Meaning, Importance, Consumer buying process, Factors influencing buying behavior.
Types of consumer buying decisions

Unit 5: Integrated Marketing Communication

Types of Media: advantages and disadvantages; Concept, reasons for growing
importance of IMC, Process of integrated marketing communication. Managing cultural
diversity through communication.

Practical Exercises:
The learners are required to
1. Understand the communication challenges occurring inside the firm through
role-playing.
2. Discuss how each one of the consumer response models could be used by a
company such as Philips in planning the introduction of a new product like an
Air Purifier?
3. In recent times, we have seen growth in product placements. Do we see this as
a continuing trend? Why or why not?
4. While the Internet has distinct advantages, some traditional media have
features that make them more helpful in achieving specific communication
objectives. Discuss with examples.
5. Design and develop an Integrated Promotion Campaign for a novelty in rural
market.
6. Discuss how marketers of low-involvement products like shampoo or soaps
would use the various IMC tools differently than a marketer of a high
involvement product like a smartphone or a car?

Suggested Readings:

● Aggarwal Kumar Vipin, Marketing Communication, (2019) Scholar Tech Press

● Belch, G. E., M. A. Belch and Purani K., Advertising and Promotion: An
Integrated Marketing Communications Perspective, (2017) McGraw Hill
Education.
 18

● Kotler, P. & Keller, K. L. (2017). Marketing Management. Pearson.

● Shimp A Terence and Andrews J Criag, Advertising, Promotion, and other aspects
of Integrated Marketing Communications, 9th Ed. (2015), Cengage Learning
Additional Resources:
● Kotler, P., Keller, K. L., Koshy, A., &Jha, M. (2014). Marketing Management.
Pearson.
● Schiffman, Leon G., Wisenblit, Joseph and S Ramesh Kumar, 11th Ed (2018)
Consumer Behavior, Pearson.
● Stanton, M. J., Walker, B. J., Stanton, W. J., & Pandit, A. (2010). Marketing (14th
ed.). McGraw Hill.

Note: Learners are advised to use latest edition of text books.

 19

Advertising
BAC: Discipline (ASPSM)- A3

Objective: The objective of the course is to familiarize the students with the basic
concepts of advertising. They will be able to learn the insights of advertising: preparing
an advertising message, selecting an appropriate medium and evaluation of an advertising
campaign.

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the concepts, objectives and budgeting methods of advertising used in
marketing.
2. demonstrate advertising message using various advertising appeals and elements
of advertising used by the marketers for promoting their brands in the market
3. identify the major media decisions, media choice and scheduling.
4. discover the role and types of advertising agency.
5. describe the methods of measuring advertising effectiveness and role of ASCI in
maintaining the ethical nature of advertising.

Course Contents:

Unit Unit Wise C&K* A & A**

Weightage
of Marks (in
%)
Unit 1: Introduction to 20
Advertising
Unit 2: Advertising Message 20

Unit 3: Advertising Media 20

Unit 4: Advertising Agency 20

Unit 5: Evaluating Advertising 20
Effectiveness
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Advertising

Nature and importance; Types of advertising; Setting of advertising objectives:
communication and sales objectives, DAGMAR approach; Setting of advertising budget.

Unit 2: Advertising Message

Advertising Message- Advertising appeals; Elements of print and broadcast advertising
copy.
 20

Unit 3: Advertising Media

Types of Advertising Media- strengths and limitations; Factors influencing selection of
advertising media; Media Scheduling.

Unit 4: Advertising Agency

Concept; Types of an Advertising Agency; Functions of an Advertising Agency;
Compensation

Unit 5: Evaluating Advertising Effectiveness

Communication and Sales effects; Methods of measuring advertising effectiveness;
Ethical Aspects of Advertising in India; Role of Advertising Standards Council of India
(ASCI)

Practical Exercises:
The learners are required to:
1. Perform a content analysis of various advertising campaigns to:
a. Identify the objective of an advertisement forming part of an advertising
campaign.
b. Find out the target audience of a campaign.
c. Prepare a report on various media options used in a campaign.
d. Prepare a report on message strategy and copy elements used in the campaign.
2. Instructor to assign a product and students to develop an advertising campaign for it.

Suggested Readings:

● Belch, G. E., M. A. Belch and Purani K. (2009), Advertising and Promotion: An

Integrated Marketing Communications Perspective,McGraw Hill Education.
● Gupta, Ruchi (2018), Advertising, Scholar Tech Press.
● Sharma, Kavita (2018), Advertising: Planning and Decision Making, Taxmann
Publication Pvt. Ltd.

Additional Resources:

● Kapoor, Neeru (2008), Advertising and Personal Selling, Pinnacle.

● Shah, Kruti and A. D‘Souza (2008), Advertising and Promotions: An IMC
Perspective, McGraw Hill Education.

Note: Learners are advised to use latest edition of text books.

 21

Personal Selling and Salesmanship

BAC: Discipline (ASPSM)- A4

Objective: The course aims to familiarize the students with the concept and process of
personal selling and salesmanship.

Learning Outcomes: After completion of the course, learners will be able to:
1. explain the concepts of personal selling, roles and opportunities for sales persons.
2. summarize the theories, models and approaches of selling.
3. explain the role of a salesperson in entire personal selling process in order to
develop a customer-oriented attitude in selling.
4. apply the concept of salesmanship and selling process in real life situations.
5. discover various sales reports and ethical issue in selling.

Course Contents:

Unit wise C&K A&A

Unit weightag * **
e of
marks
(in %)
Unit 1: Introduction to Personal Selling 25% √ √
and Salesmanship
Unit 2: Theories of Selling 25% √ √

Unit 3: Buying Motives 35% √ √

Unit 4: Personal Selling Process 15% √ √
Unit 5: Sales Planning and Control

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction to Personal Selling and Salesmanship

Concept of Personal Selling and Salesmanship; Differences among Personal Selling,
Salesmanship and Sales Force Management; Qualities of a good salesperson; Types of
salespersons; Role of Personal Selling in CRM.

Unit 2: Theories of Selling

AIDAS Model of Selling; Problem Solving Approach; Right Set of Circumstances
Theory and Modern Sales Approaches.

Unit 3: Buying Motives

Concept of Motivation; Maslow's Theory of Need Hierarchy; Buying Motives and their
uses in Personal Selling.
 22

Unit 4: Personal Selling Process

Prospecting; Pre-Approach; Approach; Presentation and Demonstration; Handling of
Objections; Closing the Sale; Follow-Up.

Unit 5: Sales Planning and Control

Sales Reports and Documents; Various Ethical Issues in Selling.

Practical Exercises:
The learners are required to:
1. Role play (as a sales personnel and as a consumer)
2. Sales presentation – Manual Presentation, Demonstration
3. Mock sessions: Objection handling, query handling, complaints handling etc.
4. Sales report preparation
5. Group task- problem solving, cross selling the product, praising the criticism
6. Compare the conceptual knowledge with real life selling situations.

Suggested Readings:

● Buskirk, R. A. B. D. Buskirk, F. A. Russell (1988), Selling: Principles and

Practices, McGraw-Hill.
● Futrell, Charles (2013), Fundamentals of Selling, McGraw Hill Education.
● Kapoor, Neeru (2008), Advertising and Personal Selling, Pinnacle.

Additional Resources:

● Belch, G. E., M. A. Belch and Purani K. (2009), Advertising and Promotion: An

Integrated Marketing Communications Perspective, McGraw Hill Education.
● Castleberry, S.B. and Tanner, J. F. (2013), Selling: Building Relationships,
McGraw Hill Education.

Note: Learners are advised to use latest edition of text books.

 23

Sustainability Marketing

BAC: Discipline (ASPSM)- A5

Objective: This course aims to familiarize the students with the concept and process
of sustainable marketing.

Learning Outcomes: After completion of the course, learners will be able to:

1. describe the need of sustainable marketing in view of environmental, legal and

ethical aspects.
2. explore the opportunities for sustainable marketing strategies.
3. identify the consumer behaviour for sustainable marketing
4. demonstrate how sustainable marketing can be applied in marketing mix
strategies.
5. discover the case studies of legal framework for sustainable marketing.

Course Contents:

Unit wise C&K A&A

Unit weightage of * **
marks (in %)
Unit 1: Introduction 20 √ √

Unit 2: Sustainability Marketing 20 √ √

Opportunities

Unit 3: Consumer Behaviour and 20 √ √

Sustainability Marketing
20 √ √
Unit 4: Sustainability and Marketing
Mix Decisions

20 √ √
Unit 5: Sustainability Legal Framework
and its Implementation in India

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction

Sustainability- Concept, Issues, SDG Goals. Sustainability Marketing- Concept,

Rationale, Evolution, Pillars of Sustainability Marketing, Linkage with SDGs.
Sustainability and Ethical Decision Making. Challenges of Practising SM- Sustainability
and Profitability. Triple Bottom Line- An Overview.
 24

Unit 2: Sustainability Marketing Opportunities

Sustainability Opportunities- Marketing Environment; Segmentation, Targeting and

Positioning; Creating Value through Sustainability- Designing the Marketing Mix,
Holistic Approach to Sustainability.

Unit 3: Consumer Behaviour and Sustainability Marketing

Unsustainable Lifestyles, Dimensions of Sustainable Consumer Behaviour. Motives of

adapting Sustainable Consumer Behaviour, Attitude-Behaviour Inconsistency in
Sustainable Buying Decisions, Environmental Consciousness; Sustainable Consumption-
Beliefs, Social Norms, Values, Cases of Mindful Consumption and Responsible
Consumption.

Unit 4: Sustainability and Marketing Mix Decisions

Developing and Reinforcing Behaviour through 3 R‘s- Recycle, Reuse and Reduce.
Sustainable Products, Sustainable Branding and Packaging. Sustainable Pricing
Decisions, Sustainable Marketing Communication, Sustainability and Promotion Mix
Decision, Marketing Channels and Sustainable Supply Chain.

Unit 5: Sustainability Legal Framework and its Implementation in India

An Overview of Legal Framework- Leading Cases and Developments. Role of

Sustainable Marketing in Global Network.

Practical Exercises:
The learners are required to:
1. Role play (as a marketer and as consumers)
2. Make presentations of companies‘ case examples where marketers have
adapted sustainable marketing mix strategies and how it impacted their
business.
3. To represent their own behaviour for mindful and responsible behaviour.
4. To demonstrate how marketers can develop and reinforce consumer behaviour
through 3 R‘s.
5. To find out the leading case studies where sustainable marketing has emerged
as an important issue.

Suggested Readings:

● Rethinking Marketing: Sustainable Marketing Enterprise in Asia, Second

Edition by Philip Kotler, Released December 2012, Publisher (s): Pearson
● Ross Gittell, University of New Hampshire, Matt Magnusson, University of
New Hampshire, Michael Merenda, Whittemore School of Business
● Sustainability Marketing: A Global Perspective, 2nd Edition, Frank-Martin
Belz, Ken Peattie, ISBN: 978-1-119-96619-7, October 2012
● Sustainable Marketing Planning: Neil Richardson
 25

● Sustainable Marketing: A holistic Approach, Mark Peterson,2021

● Sustainable Marketing: How to Drive Profits with Purpose-Michelle Carvill,
Gemma Butler, Geriant Evans
● Sustainable Marketing: Managerial-Ecological Issues, Donald A. Fuller, Year
of Publication:1999
● The Sustainable Business Case Book
● University of Minnesota—Open Textbook Library

Additional Resources:

● [Link]
● [Link]
● [Link]
[Link]
● [Link]
ommit=Go

Note: Learners are advised to use latest edition of text books.

 26

Consumer Affairs & Sovereignty

BAC: Discipline (ASPSM)- A6

Objective: This course seeks to familiarize the learners with their rights and
responsibilities of a consumer and the procedure to redress their complaints. The
learner should be able to comprehend the business firms‘ interface with consumers
and the related regulatory and business environment

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the concept of consumer and post-purchase voicing of consumer
grievances.
2. demonstrate how to exercise the consumer rights provided under Consumer
Protection Act, 2019.
3. comprehend the filing, hearings, and appeal provisions.
4. explore the role of industry regulators in consumer protection.
5. demonstrate the impact of standards on quality of products.

Course Contents:

Unit wise C&K A&A

Unit weightage of * **
marks (in %)
Unit 1: Introduction 20 √
Unit 2: The Consumer Protection Act, 25 √ √
2019
Unit 3: Grievance Redress Mechanism 20 √ √
under the CPA, 2019
Unit 4: Role of Industry Regulators in 20 √ √
Consumer Protection
Unit 5: Developments in Consumer 15 √
Protection in India

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction
Concept of Consumer, Consumer Buying Process, Post-Purchase Behaviour, Factors
affecting voicing of consumer grievances, Alternatives available to dissatisfied
consumers: Private Action and Public Action.
Nature of markets: Liberalization and Globalisation of the Indian Consumer Market,
online and offline markets; Organized and unorganized market, Grey market Concept of
price in retail and wholesale, MRP, Fair price, labelling and packaging: legal aspects.
 27

Unit 2: The Consumer Protection Act, 2019

Genesis of the Consumer Protection law in India; Basic concepts: Consumer, goods,
service, defect in goods, deficiency in service, spurious goods, unfair trade practice,
restrictive trade practice, unfair contract, product liability, consumer rights.
Organizational Set up under the CPA, 2019: Advisory bodies: Consumer Protection
Councils at the Central, State, and District level: Composition and role. Central
Consumer Protection Authority: Composition and Powers; Adjudicatory bodies: District
Commission, State Commission, and National Commission: Composition and
Jurisdiction (Territorial and Pecuniary). Role of Supreme Court under the CPA with
relevant case laws. Consumer Mediation Cell.

Unit 3: Grievance Redress Mechanism under the CPA, 2019

Who can File a Complaint? Grounds of Filing a Complaint, Limitation Period, Procedure
for Filing and Hearing of Complaint, Reliefs provided, Appeal, Enforcement of Order,
Offences and Penalties.
Leading cases decided by the National Commission/Supreme Court under the CPA in:
Medical service, Banking, Insurance, Housing Construction, Education, defective
product, Unfair Trade Practices.

UNIT 4: Role of Industry Regulators in Consumer Protection

Banking: Banking Ombudsman Scheme
Insurance: Insurance Ombudsman
Food Products: FSSAI
Advertising: ASCI
Housing Construction: RERA

Unit 5: Developments in Consumer Protection in India:

Consumer Movement in India; Voluntary Consumer Organisations (VCOs); National
Consumer Helpline, GAMA, CONFONET, e-daakhil,
Quality and Standardization: AGMARK, ISI mark, Hallmarking, Consumer Grievance
Redressal under the BIS Act, 2016.

Practical Exercise:

1. Talk to people in your community and find out what they do when they are
dissatisfied with a product or service.
2. During the last two years observe the buying patterns of your family with respect
to online and offline purchasing.
3. Share your experience with respect to infringement of any of the consumer rights.
4. Visit the [Link] and pick any two case judgments on deficiency in
services , examine who was the complainant, ground of complaint, appeal filed,
and where filed and final order passed by the concerned Consumer Commission.
5. Observe the advertisements given by builders and verify whether they are
registered under the RERA.
6. Visit the website of ASCI and find out the nature of complaints received and what
action was taken by ASCI.
 28

7. Identify products which is using ISI mark. Check whether it is genuine or fake
8. Identify the product categories for which standards are mandatory under the BIS.
Note: These are only suggestive exercises.
Suggested Readings:

● Aggarwal, V. K., Law of Consumer Protection, 4th ed. ( Bharat Law House,
Delhi, 2021)
● Kapoor, Sheetal, Consumer Affairs and Customer Care, 1st ed. (Scholar Tech
Press, Delhi, 2021)
● Khanna, Sri Ram and Hanspal, Savita, Consumer Affairs & Customer Care, 1st
ed. ( VOICE Society Regd., 2020)
● Patil, Ashok, R., Landmark Judgments on Consumer Protection and Law, e-book
[Link], 2022
● Rao, Rajyalakshami, Consumer is King (Universal Law Publishing Company,
2022)
● The Bureau of Indian Standards, 2016
● The Consumer Protection Act, 2019

Web Resources:
● [Link]
● [Link]
● [Link]
● [Link]
● [Link]
● [Link]

Note: Learners are advised to use latest edition of text books.

 29

Brand Management
BAC: DSE (ASPSM)- 5.1

Objective: The course aims to make student aware of brands, their evolution, extensions,
brand Management strategies and its practical implications for business. The course shall
focus on developing skills to devise strategies for brand positioning and equity in the
market.

Learning Outcomes: After completion of the course, learners will be able to:
1. comprehend the conceptual framework of brands
2. analyse various strategies of popular brands
3. describe the brand extensions
4. explore life cycle of a brand
5. apply brand Management strategies to real life products.

Course Contents:

Unit wise C&K A&A

Unit weightag * **
e of
marks
(in %)
Unit 1: Introduction 20% √
√
Unit 2: Brand Positioning 20% √ √
Unit 3: Designing Marketing Program 25% √ √
Unit 4: Brand Equity 25% √ √
Unit 5: Recent Issues In Branding 10% √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1 : Introduction
Introduction to Brands and Brand Management, Concept of a Brand, evolution of a
Brand, Challenges and Opportunities, Brand Identity, Brands and Consumers, IMC:
Evolution and Growth.

Unit 2: Brand Positioning

Brand Building, Identifying and Establishing Brand Positioning and values, Brand
Repositioning, Life stages of a Brand, Brand Personality, Brand Image.
 30

Unit 3: Designing Marketing Program

Strategic Brand Management Process, Designing and implementing brand strategies,
Contemporary Strategies: storytelling, Internet and Social Media, Brand Extensions,
Brand reinforcement strategies, Brand Portfolio Management, Integrating Advertising
with Brand Management.

Unit 5: Brand Equity

Customer based Brand Equity, Measuring and Interpreting Brand Performance: brand
equity Management System, New Media Environment: Brands amplifiers, Growing and
Sustaining Brand Equity.

Unit V: Recent Issues In Branding

Managing Strong Brands, Brand Ladder, Country Branding, Global Brand Strategy,
Managing Brands over time, Brand Audits, Managing Brands in Digital Era. Legal and
Ethical aspects in Brand Management.

Note: Case Studies may be discussed in every unit, where ever possible to supplement
the subject matter.

Practical Exercises:
1. To take up popular brands and analyse the life cycle of select brands.
2. To discuss suggestive strategies for brand positioning.
3. To use appeals for advertising and branding of products.
4. To understand rationale behind a brand story.
5. To develop a brand story for a unique product idea.
Note: These are indicative in nature and scope.

Suggested Readings:
● Alexander Chernev (2020), Strategic Brand Management, 3 ed, Cerebellum
Press.
● Cowley, D., Understanding Brands, Kogan Page Ltd.
● David Aaker, (2009), Brand Leadership, Simon & Schuster.
● Deborah Roedder John (2017), Strategic Brand Management: Lessons for
Winning Brands in Globalised Markets, 1 ed, Oxford University Press.
● Donald Miller (2017), Building a Story Brand: Clarify Your Message so
Customers Will Listen, Harper Collins.
● Keller Kevin Lane, V. Swaminathan, Ambi M G Parameswaran, and Isaac C.
Jacob, (2020), Strategic Brand Management: Building, Measuring and
Managing Brand Equity, 5 ed., Pearson Education India.
● M.G. Parameshwaran (2006), Building Brand Value, Tata McGraw Hill.
● Michael Beverland (2021), Brand Management: Co-creating Meaningful
Brands, 2 ed., SAGE Publications.
● Paul Temporal, (2012), Advanced Brand Management, John Wiley & Sons.

Note: Learners are advised to use latest edition of text books.

31
 32

Retail Management
BAC: DSE (ASPSM)- 5.2

Objective: The course aims to provide a comprehensive understanding of the theoretical

and applied aspects of Retail Management.

Learning Outcomes: After completion of the course, learners will be able to:
1. develop fundamental understanding of the concept of retailing and its formats.
2. explain the dynamics of retail store location, its design and visual display.
3. describe and analyze the marketing mix strategies used by the retailers/e-tailers
to interact with their customers.
4. develop an understanding of managing human resources in retailing for
sustainable relationship building with the customers as enticed in the concept
of Customer Relationship Management.
5. comprehend the legal and ethical issues and the role of ICT in Retail
Management.

Course Contents:

Unit wise C&K A&A

Unit weightag * **
e of
marks
(in %)
Unit 1: Introduction 20 √ √
Unit 2: Retail Planning 20 √ √
Unit 3: Retail Marketing Mix 25 √ √
Unit 4: Managing Human Resources 20 √ √
and Customer Relationships in
Retailing
Unit 5: Contemporary Issues in Retail 15 √ √
Management
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction
Retailing: Nature, Scope and Importance of Retailing, Formats of Retailing: Store-based
and Non-Store based including E-tailing, Emerging Trends in Retailing in India, Career
Options in Retailing.

Unit 2: Retail Planning

Understanding Retail Consumer, Selecting Target Market and Retail Location, Store
Design and Layout, Visual Merchandising and Displays.
 33

Unit 3: Retail Marketing Mix

Merchandising and Inventory Decisions, Merchandise Pricing Decisions, Retail
Distribution Decisions and Retail Promotion Decisions with special emphasis on Retail
Selling Skills.

Unit 4: Managing Human Resources and Customer Relationships in Retailing

HRM process in Retail: an overview, Customer Relationship Management: Concept and
Types of CRM in Retailing.

Unit 5: Contemporary Issues in Retail Management

Role of Information Technology in Retailing, Legal and Ethical Issues in Retailing and
Mall Management.

Practical Exercises*:
The learners are required to:
1. Prepare an experiential report on the use of vending machines in a retail format
of your choice.
2. Haats are popular not only in rural India, but in urban areas too. Conduct a
study on the effectiveness of their location and visual merchandising display
strategy that they have adopted.
3. Study the layout, merchandising and display of any store-based retail format.
4. Analyze any element of retail marketing mix strategy in detail of any store-
based retail format.
5. Perform role play as customer and retailer with respect to different product
categories to effectively demonstrate the ability to close the sale.
6. Conduct personal interviews of the sales staff in a retail store to identify what
motivates them more- monetary or non-monetary incentives.
7. Study the customer relationship management practices followed at a retail
store.
8. Prepare a case study on the promotional strategy used in a mall in your
vicinity.
*Note: These practical exercises are suggestive.

Suggested Readings:

● Bajaj C, Tulsi R, Shrivastava N.V. (2010) Retail Management, Oxford

University Press.
● Berman & Evarv: Retail Management, Prentice Hall.
● Cullen & Newman: Retailing- Environment & Operations, Cengage Learning
EMEA.
● Gibson G Vedamani: Retail Management: Functional Principles and Practices,
Jaico Publishing House.
● Michael Levy, Barton Weitz, Ajay Pandit (2017) Retailing Management, Tata
McGraw Hill.
 34

Note: Learners are advised to use latest edition of text books.

Digital Marketing
BAC: DSE (ASPSM)- 6.1

Objective: The course aims to provide knowledge regarding the concepts, tools,
techniques and relevance of digital marketing in the current scenario. It also enables the
learners to learn the practical application of the Digital Marketing tools and the ethical
and legal issues involved therein.

Learning Outcomes: After completion of Course, learners will be able to:

1. identify and assess the impact of digital technology in transforming the business
environment and also the customer journey.
2. explain the functioning of the digital marketers and how it is different than the
traditional marketing practices
3. explain the significance of digital marketing tools, such as, SEO, Social media
platforms, Online advertising, Blogging etc.
4. exploret the ethical considerations and the regulatory framework of digital
marketing in India

Course Contents
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: 20 √
Introduction
Unit 2: Digital 20 √
Marketing
Management
Unit 3: Digital 20 √
Marketing
Presence
Unit 4: 20 √
Interactive
Marketing
Unit 5: Ethical 20 √
and Legal Issues

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction
Concept, Scope and Importance of Digital Marketing, Traditional Marketing vs Digital
Marketing, Challenges and opportunities for Digital Marketers, Digital Marketing
landscape: an overview of Indian Markets
 35

Unit 2: Digital Marketing Management

Digital marketing-mix, Segmentation, Targeting, Differentiation and Positioning:
Concept, Levels, and strategies in digital environment, Digital Technology and Customer
Relationship Management, Digital Consumers and their Buying Decision process.

Unit 3: Digital Marketing Presence

Concept and role of Internet in Marketing, Online marketing Domains, The P.O.E.S.M.
Framework, Website design and domain name branding, Search Engine Optimization
stages, Types of traffic, Online Advertising: Types, formats, requisites of a good online
advertisement, Email marketing: types and strategies

Unit 4: Interactive Marketing

Interactive Marketing: Concept and options, Social media marketing: concept and tools,
Online Communities and Social networks, Blogging: types and role, Video marketing:
tools and techniques, Mobile marketing tools, PPC marketing, Payment options and
Gateways

Unit 5: Ethical and Legal Issues

Ethical Issues and Legal Challenges in digital marketing, Regulatory framework for
digital marketing in India

Practical Exercises:
The learners are required to do the following:
1. Discussing marketing strategies of Companies who have succeeded in marketing
their products through online platforms
2. Create a hypothetical Online venture and discuss its marketing and advertising
strategies
3. Learn to design the advertising campaign and run it on various social media
handles: Facebook, Instagram, Twitter, LinkedIn, SnapChat etc.
4. Learning the implementation of the various tools with the help of free softwares
available online, such as, Google Adword, Google Analytics etc.
5. Design e-mail marketing campaigns using mail chimp or other free softwares
available online

Suggested Readings:

● Chaffey, D., Chadwick, F.E., Johnson, K., & Mayer, R. (2008). Internet
Marketing: Strategy, Implementation and Practice. New Jersey: Pearson Hall.
● Charlesworth, A. (2018). Digital Marketing: A Practical Approach. Abingdon:
Routledge.
● Frost, R. D., Fox, A., & Strauss, J. (2018). E-Marketing. Abingdon: Routledge.
● Gay, R., Charlesworth, A., & Esen, R. (2007). Online Marketing: A Customer
Led Approach.
● Gupta, S. (2018). Digital Marketing. Delhi: Tata McGraw Hill Education.
● Kapoor, N. (2021). Concept Building Approach to Digital Marketing. Delhi:
Cengage Learning India Pvt. Ltd.
 36

● Kotler, P., Kartajaya, H., & Setiawan, I. (2017). Digital Marketing: 4.0 Moving
from Traditional to Digital. New Jersey: John Wiley & Sons.
● Ryan, D., & Calvin, J. (2016). Understanding Digital Marketing: Marketing
Strategies for Engaging the Digital Generation. London: Kogan Page. Oxford
University Press.
● Tasner, M. (2015). Marketing in the Moment: The Digital Marketing Guide to
Generating More Sales and Reaching Your Customers First. London: Person.

Note: Learners are advised to use latest edition of text books.

 37

Distribution Logistic Management

BAC: DSE (ASPSM)- 6.2

Objective: The course aims to acquaint the student with the concept, tools and
importance of Distribution logistics in Marketing.

Learning Outcomes: After completion of the course, learners will be able to :

1. analyze the concept of Logistics management.
2. demonstrate the inventory management and tools for operational efficiency.
3. evaluate the various channels of distribution.
4. explore the various modes of transportation for distribution.
5. determine how the advanced technology is used in distribution logistics.
Course Contents:

Unit wise C&K A&A

Unit weightag * **
e of
marks
(in %)
Unit 1: Introduction to Logistics 15 √
Unit 2: Inventory and Material 20 √ √
management
Unit 3: Distribution 25 √ √
Unit 4: Transportation and 25 √ √
Warehousing Decision
Unit 5: Technology in Logistics 15 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Logistics

Concept, Evolution, Components and Process. Dimensions of Logistics – Micro and
Macro; inbound, outbound, Functional applications-HR, Marketing, Operations, Finance
and IT, Role and importance of Logistics.

Unit 2: Inventory and Material management

Procurement, Inventory management: methods and tools of operational efficiency. EOQ,
JIT, 3PL, and 4PL

Unit 3: Distribution
Meaning, Marketing channels: nature and importance, conventional and emerging
channels, role of online sales and supply chain; Designing strategic distribution network;
Factors influencing distribution network.
 38

Unit 4: Transportation and Warehousing Decision

Role and importance. Factors influencing transportation and warehousing decision.
Importance of Multimodal Transport and containerization. Cost effectiveness of various
modes of transport and types of warehouses.

Unit 5: Technology in Logistics

Overview of AI in Logistics, Robotics, Block Chain, Reverse Logistics, Re-engineering
the supply chain, RFID, EDI, Bar coding.

Practical Exercises:
The learners are required to:
1. Do study of any firm for inventory management.
2. Analyse the cost of transportation modes used by various firms.
3. Evaluate operational efficiency tools for cost reduction in any firm.
4. Prepare a report on IT tools used in logistics by any company.
5. Prepare an evaluative report on the performance of any Warehouse.

Suggested Readings:
● Chain. Tata McGraw Hill Education Private Limited.
● Chopra, S. & Meindl, P. (2007). Supply Chain Management: Strategy,
Planning and Operation, Pearson Education.
● David J Bloomberg, Stephen Lemay, (2015) Logistics 8th edition, Pearson
Education.
● Hult, M. G., Closs, D., Frayer, D. Global (2014). Supply Chain Management:
Leveraging Processes, Measurements, and Tools for Strategic Corporate
Advantage. Mc Graw Hill Ltd
● Shapiro, J.F. (2007). Modelling the Supply Chain, Cengage Learning.
● Simchi-Levi, D., Kaminsky, P., Simchi-Levi, E. & Ravi, Shankar (2008).
Designing and Managing the Supply

Note: Learners are advised to use latest edition of text books.

 39

Sales Promotion and Public Relations

BAC: DSE (ASPSM)- 7.1

Objective: The course aims to familiarize the students with the basics of Sales
Promotion and its importance in marketing.

Learning Outcomes: After completion of the course, learners will be able to:
1. develop sales promotion campaign.
2. design different tools for sales campaign
3. analyze the need of a particular tool.
4. examine the public relation management.
5. contribute positively in business.
Course Contents:
Unit wise C&K A&A
Unit weightage of * **
marks (in %)
Unit 1: Introduction to Sales Promotion 20% √ √
Unit 2: Major tools of Sales Promotion 20% √ √
Unit 3: Developing Promotion 25% √ √
Programmes
Unit 4: Public Relations 25% √ √
Unit 5: Ethical and Legal aspect of Sales 10% √ √
Promotion and public relations
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Sales Promotion

Sales Promotion: Nature, meaning and importance of Sales Promotions; Significance
of Sales Promotion in marketing; Different forms of Sales Promotions; Consumer-
oriented Sales Promotion; Trade oriented Sales Promotion; and Sales force oriented
Sales Promotion

Unit 2: Major tools of Sales Promotion

Sales Promotion tools including -Premiums, price offs, coupons, sampling, refunds
and rebates, contest, games and lotteries, point of purchase; Displays and demonstrations;
Conferences use; Trade fairs; Exhibition and fashion shows, Specialities and novelties,
and recent prevalent tools -features, strength and limitations.

Unit 3: Developing Promotion Programmes

Pre-testing; implementation; evaluating the result and making necessary modifications

Unit 4: Public Relations

Public Relations- meaning, characteristics and increasing significance; Similarities
between publicity and public [Link] of public relations- news, special events,
speeches, public service activities and other recent prevalent tools.
 40

Unit 5: Ethical and legal aspects of sales promotion and public relations
Importance of ethics in sales promotion and public relations; Unethical practices and its
consequences in Sales Promotion and public relations; Puffery or misrepresentation.

Practical Exercises:
The learners are required to:
1. Designing promotional campaigns
2. Designing promotional tools like coupons, pamphlets etc
3. Writing digital promotional messages
4. Role play
5. PR management case studies- handling crises, new product launch
Suggested Readings:
● Jaishri Jethwaney & N.N. Sarkar. Public Relations Management, Sterling
Publisher
● Julian Cummins Sales Promotion; Universal Book Stall
● Kotler, Philip, and Kevin Lane Keller. A framework for marketing
management. Boston, MA: Pearson
● Minahan, Stella, and Ogden-Barnes, Steve. Sales Promotion Decision Making:
Concepts, Principles, and Practice. United States, Business Expert Press
● Mullin & Cummins Sales Promotion; Paperback
● Neslin, Scott A., and Blattberg, Robert C. Sales Promotion: Concepts,
Methods, and Strategies. United States, Prentice Hall
● Quelch, John A. Sales promotion management. Prentice Hall

Note*
● The specific emphasis for syllabus execution inside the class shall be as per
guidelines prescribed by the 'syllabus execution committee' of department of
commerce, from time to time, that shall not be more than 2-years' old.
● Special emphasis shall be on developing skills and hands-on experience in specific
business and economic circumstances.
● Syllabus shall be carried with latest editions of reference materials interspersed
with live/ real-life examples.

Note: Learners are advised to use latest edition of text books.

 41

Social Media Marketing

BAC: DSE (ASPSM)- 7.2
Objective: The course aims to provide basic knowledge of social media marketing
concepts, to enhance skills as social media marketer and start a career in social media
marketing.
Learning Outcomes: After completion of the course, learners will be able to:
1. Comprehend the concept of social media marketing and its role in marketing,
advertising and public relations.
2. Make optimal use of various social media platforms for social media marketing.
3. Employ social media for developing an effective marketing plan.
4. Recognize the effectiveness of social media analytics.
5. Promote any product through social media platforms.
6. Develop practical skills required for creating and sharing content through online
communities and social networks.
7. Appreciate social media ethics to use social media spaces effectively.
Course Contents:
Unit wise
C A&
weight
& A
Unit age of
K *
marks
* *
(in %)
Unit 1: Introduction to Social Media Marketing 20 √ √
Unit 2: Social media marketing Plan 20 √ √
Unit 3: Content Creation and Sharing using Case
25 √ √
Campaigns
Unit 4: Scheduling and Measurement 25 √ √
Unit 5: Social Media Engagement 10 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Social Media Marketing

Social Media Marketing- Concept and Importance.
Social Media Platforms- Online Communities and Forums; Blogs and Microblogs, Social
Networks, other contemporary social media platforms: Goals, Role in Marketing and Use
as listening tools. Trends in SMM.
Unit 2: Social Media Marketing Plan
SMM Plan- Setting Goals, Determining Strategies, Identifying Target Market, Selecting
Tools, Selecting Platforms, Implementation and Improvement.
 42

Unit 3: Content Creation and Sharing using Case Campaigns

Blogging, Streaming Video and Podcasting: Criteria and approach-70/20/10 with risk
variants, 50-50 content, Brand Mnemonic, Brand story. Contextualising content creation.
Social Media Ethics.
Unit 4: Scheduling and Measurement
Scheduling posts/campaigns: Buffer or Tweet deck; Preparing a calendar for scheduling.
Measuring performance of posts/campaign: Conversion rate, Amplification rate and
Applause rate; Engagement rate and economic value/per visitor, on page and on post
level.
Social media optimization: Concept, Goals, Tools and Social Media Analytics
Unit 5: Social Media Engagement
Social Media and Customer Engagement, Social Media Influencers, Viral marketing, e-
Word of Mouth, Consumer reviews.
Practical Exercises:
The learners are required to:
1. Identify social media platforms for marketing five different products of your
choice: a good, a service, an institution, an event and a person.
2. Examine the use of social media by your institution to improve alumni
engagement.
3. Promote any college event of your choice using social media. Measure the
effectiveness of your campaign.
4. Create a blog/ vlog on any topic of your interest. Measure performance of your
blog post.
5. Prepare a social media marketing plan for any product of your choice.
6. Observe the engagement rate in Twitter Campaigns of your College and suggest
improvements, if needed.
7. Assess the reviews/ratings, comments, likes, dislikes, sharing of blogposts in the
categories of health and nutrition or yoga counselling or family therapy.
8. Examine the twitter handles of Delhi Government or of Delhi University and find
out how consistent they are in their reaction checks?
9. Assuming you are an honest tax-payer and feel that everyone should be like you,
design a social media plan for sensitising citizens to this cause for timely tax
payments.
10. Prepare a calendar for scheduling various posts/campaigns via Buffer or Tweet
deck. Find out the conversion rate, amplification rate, and the applause rate.
Calculate the engagement rate and economic value/per visitor of the concerned
campaigns.
Note: This is only suggestive and not exhaustive list of practical exercises.
 43

Suggested Readings:
● Blanchard, O. (2011). Social Media ROI: Managing and Measuring Social
Media Efforts in Your Organization. United Kingdom: Pearson Education.
● Charlesworth, A. (2014). An Introduction to Social Media Marketing. United
Kingdom: Taylor & Francis.
● Gupta, S. (2020). Digital Marketing. India: McGraw Hill Education (India)
Private Limited.
● Johnson, S. (2020). Social Media Marketing: Secret Strategies for Advertising
Your Business and Personal Brand on Instagram, YouTube, Twitter, And
Facebook. A Guide to being an Influencer of Millions. Italy: AndreaAstemio.
● Keller, K. L., Kotler, P. (2016). Marketing Management. India: Pearson
Education.
● McDonald, J. (2016). Social Media Marketing Workbook: How to Use Social
Media for Business. United States: CreateSpace Independent Publishing
Platform.
● Parker, J., Roberts, M. L., Zahay, D., Barker, D. I., Barker, M. (2022). Social
Media Marketing: A Strategic Approach. United States: Cengage Learning.
● Quesenberry, K. A. (2015). Social Media Strategy: Marketing and Advertising
in the Consumer Revolution. United States: Rowman & Littlefield Publishers.
● Setiawan, I., Kartajaya, H., Kotler, P. (2016). Marketing 4.0: Moving from
Traditional to Digital. Germany: Wiley.

Note: Learners are advised to use latest edition of text books.

 44

E-Commerce
BAC: DSE (ASPSM)- 7.3

Objective: The course aims to enhance skills for effective and contemporary
applications of E-Commerce.

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the challenging needs of the society in the field of E-Commerce.
2. identify various applications in the context of online transactions.
3. explain the steps in designing of website.
4. describe various e-payment systems.
5. analyse security and operational issues in E-Commerce.

Course Contents:

Unit Unit wise C A&

Weightage of & A
Marks (in %) K *
* *
Unit 1: Introduction to E-Commerce 30 √ √
Unit 2: Website Designing and Publishing 40 √ √
Unit 3: E-Payment System 15 √ √
Unit 4: Security and Operational Aspects 15 √ √
of E-Commerce
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to E-Commerce

Concepts and significance of E-Commerce; E-Commerce business models; design and
launch of E-Commerce website; functions of Ecommerce; types of E-Commerce.
E-Commerce Applications: Internet Banking, Insurance, payment of utility bills and
Online Shopping.

Unit 2: Website Designing and Publishing

Pre-requisites: URLs and Internet-Protocols, Internet Service Protocols (ISP), World
Wide Web (www); Domain Name System (DNS).
Introduction to HTML tags and attributes: Text formatting, fonts, hypertext links, tables,
images, lists, forms, cascading style sheets.

Unit 3: E-Payment System E-

payment Methods- debit card, credit card, smart cards, E-Wallets; payment gateways;
Electronic Fund Transfer; Emerging modes and systems of E-payment (M-Paisa, PayPal
and other digital currency), UPI Apps, Aadhar-Enabled Payment Systems, BHIM App.
 45

Unit 4: Security and Operational Aspects of E-Commerce E-

Commerce security: meaning and Issues; technology solutions- encryption, security
channels of communication, protecting networks, servers and clients.
Operational Issues: complaints handling and building customer relationships.

Practical Exercises:
The learners are required to:
1. Design a web page in Notepad and HTML.
2. Help others to learn the use of e-wallet, e-payment. Prepare a report on the skills
used by them to help others learn.
3. Design their own webpage, highlighting their strengths, weaknesses, and prepare
their CV. Use the link in their CV while applying for the job.
4. Use the internet banking facility to buy a product from any online website.
5. Open internet banking account and operate it.
6. Create their own YouTube channel and post one video on awareness of cyber
security and crime.

Suggested Readings:

● Arora Shivani, e-Commerce (Taxmann: New Delhi).

● Awad, Elias M., Electronic Commerce: From Vision To Fulfillment (PHI
Learning: New Delhi).
● Chhabra, T.N., Jain, H. C., and Aruna Jain, An Introduction to HTML (Dhanpat
Rai & Co.: New Delhi).
● Gupta, Pralok, ed., E-COMMERCE In India: Economic And Legal Perspectives
(Sage Publications: New Delhi).
● Kenneth C. Laudon, Carol Guercio Traver, E-commerce, Global Edition (Pearson
Education).
● Madan, Sushila, E-Commerce (Scholar Tech Press: New Delhi).
● Mathur S., K. Kaur, M. Bansal, N. Bansal, & Pooja Jain, eds., E-Commerce
(Pinnacle Learning: New Delhi).

Note: Learners are advised to use latest edition of text books.

46
 47

Marketing of Financial Services

BAC: DSE (ASPSM)- 7.4

Objective: The course aims to acquaint students with the distinctive characteristics of
financial services and the problems and issues involved in the marketing of financial
services. A framework for developing a marketing-mix strategy for financial services is
presented and recent developments in the field will be introduced to the students.

Learning Outcomes: After completion of the course, learners will be able to:
1. identify the distinctive characteristics of and issues involved in financial services
marketing.
2. analyze the marketing framework of financial services organizations.
3. explain the consumer buying behavior in the context of financial services
marketing and how the organizations can have enduring relationships with the
customers.

Course Contents:

Unit wise C&K A&A

Unit weightage of * **
marks (in %)
Unit 1: Introduction to Financial 20 √
Services Marketing
√
Unit 2: Marketing Mix of Financial 25 √ √
Services
Unit 3: Consumer Buying Behavior in 25 √ √
Financial Services
Unit 4: Delivering Quality Financial 15 √ √
Services
Unit 5: Creating Value in Financial 15 √ √
Services
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Financial Services Marketing

Financial services marketing- Basic Concepts, Characteristics, Role, Contribution, Scope,
Issues and Challenges, Marketing Environment and Strategic Marketing Process for
Financial Services

Unit 2: Marketing Mix of Financial Services

Segmentation, Targeting, Positioning and Marketing Mix for Financial Services- Product,
Pricing, Promotion and Distribution decisions, Marketing Strategy in Financial Services
 48

Unit 3: Consumer Buying Behavior in Financial Services

The Financial Services Consumer, Customer Relationship Management Strategies,
Customer Relationship in practice, Service Quality, Customer Satisfaction, Customer
Value and Ethical Dilemmas in Financial Services Marketing

Unit 4: Delivering Quality Financial Services

Service-Quality Gaps – Causes, Key Factors and Strategies for closing all the Gaps,
SERVQUAL and its application to financial services, Designing the Service –
Blueprinting, Service blueprint of financial services like banking, insurance etc, Role of
employees‘ and customers‘ in in the delivery of financial services.

Unit 5: Creating Value in Financial Services

Relationship marketing in financial services; Building and sustaining the financial
services brand; Creating value for financial service product

Practical Exercises:
The learners are required to:

1. Develop a comprehensive marketing plan for any of the financial service product
and present as financial services marketing consultant.
2. Solve Case Studies related to financial service marketing organizations.
3. Identify and analyze the marketing mix strategies of major domestic and
international financial service organizations.
4. Compare the customer relationship practices of financial service organizations and
non-financial service organizations.
Suggested Readings:
● Bapat, D. (2013). Marketing of Financial Services. Dreamtech Press.
● Ennew, C. T., Waite, N. & Waite, R. (2017). Financial Services Marketing: An
International Guide to Principles and Practice (3rd ed.). Routledge.
● Estelami, H. (2006). Marketing Financial Services. Dog Ear Publishing.
● Farquhar, J. & Meidan, A. (2010). Marketing Financial Services (2nd ed.).
Palgrave MacMillan.

Note: Learners are advised to use latest edition of text books.

 49

Customer Relationship Management

BAC: DSE (ASPSM)- 8.1

Objective: This course aims to familiarise the students with the concept and importance
of the relationship with customers and techniques of customer relationship management
(CRM) in different market situations.

Learning Outcomes: After completion of the course, the learners will be able to:
1. demonstrate the management of customer life-cycle, importance of trust, value and
commitment in building relationship.
2. analyse the CRM technological tools.
3. describe the applications of CRM tools in the service sector.

Course Contents:
Unit Unit Wise Weightage C&K* A &
of Marks (in %) A**
Unit 1- Introduction 20 √ √
Unit 2– Customer 20 √ √
Relationship Management
(CRM) Process
Unit 3– Technological Tools 20 √ √
for CRM and
Implementation
Unit 4- CRM in Services 20 √ √
and Support
Unit 5- Emerging issue in 20 √ √
CRM

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction
Conceptual and significance of Customer Relationship Management; Firm and customer
motivations for relationships; Customer Profiling and Total Customer Experience;

Unit 2: Customer Relationship Management (CRM) Process

Data base marketing; CRM implementation; Customer life cycle and customer lifetime
value; Customer acquisition, retention and development; Customer Satisfaction;
Customer Loyalty- Dimension of Customer Loyalty & Customer loyalty ladder;
Customer loyalty management, Campaign Management.

Unit 3: Technological Tools for CRM and Implementation

Customer related data bases and its development and maintenance; Data Mining for
CRM - Some Relevant Issues; Changing Patterns of e-CRM Solutions in the Future;
Sales force automation (SFA); E-CRM
 50

Unit 4: CRM in Services and Support

Relevance of CRM for Hospitality Services; Customer Relationship Management in
Banking and Financial Services; CRM in Insurance.

Unit 5: Emerging issue in CRM

The Past, Present and Future of CRM; Emerging issues in CRM.

Practical Exercises:
The learners are required to do the following:
1. Compare and contrast between traditional forms of maintaining relationships with
customers and through CRM technologies.
2. Discuss marketing strategies of companies which have successfully implemented
CRM software.
3. Describe the benefits of CRM software used by any company to whom they are
customers of.
4. Create a hypothetical venture and discuss its CRM strategies.
Suggested Readings:
● Barnes, J. G. (2001). Secrets of Customer Relationship Management: It's All
about how You Make Them Feel. University of Virginia: McGraw-Hill.
● Mckenna, R. (1993). Relationship Marketing: Successful Strategies for the Age
of the Customers. Addison-Wesley Publishing Company.
● Sheth, J. N., & Parvatiyar, A. (2013). Handbook of Relationship Marketing.
London, UK: Sage Publications Ltd.
● Sheth, J. N., Parvatiyar, A., & Shainesh, G. (2017). Customer Relationship
Management: Emerging Concept, Tools and Applications. India: McGraw Hill.
● Stone, M., & Woodrock, N. (1995). Relationship Marketing. London: Kogan
Page.

Note: Learners are advised to use latest edition of text books.

 51

Rural Marketing
BAC: DSE (ASPSM)- 8.2

Objectives: The paper aims to develop basic understanding of concepts, tools, challenges
and growing importance of rural markets in Indian scenario.

Learning Outcomes: After the completion of the course, the learner shall be able to

1. develop basic understanding of distinguishing characteristics of rural markets.

2. familiarize with the concept of rural marketing environment with special focus on
segmentation, targeting and positioning in rural markets.
3. analyze marketing decisions encompassing product, price, promotion and distribution
in rural markets.

Course Contents:
Unit Unit Wise C&K* A & A**
Weightage of
Marks (in %)
Unit 1- Introduction 20 √ √
Unit 2– Product Decisions 20 √ √
Unit 3– Pricing Decisions 20 √ √
Unit 4- Promotion Decisions 20 √ √
Unit 5- Distribution 20 √ √
Decisions
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction
Concept, nature and growing importance of rural markets; Rural vs Urban Marketing;
Rural marketing environment; Characteristics of Rural Consumer and motives;
Segmentation, targeting and positioning in rural markets; Emerging trends of rural
marketing in India.

Unit 2: Product Decisions

Rural product classification; Product adoption process in rural market; product branding,
packaging, labeling and product support services in rural markets, Challenges in
developing a product for rural markets; Product innovations for rural market.

Unit 3: Pricing Decisions

Factors affecting pricing decisions for rural markets; setting price for rural market:
factors, methods and strategies; Challenges in setting price for rural markets
 52

Unit 4: Promotion Decisions

Factors affecting promotion mix for rural markets; Challenges in rural communication
and promotion; promotion mix-promotion tools and their importance for rural markets;
Cases for innovative approaches for promotion in rural market.

Unit 5: Distribution Decisions

Rural Distribution Channels; logistics decisions for rural markets; factors affecting
distribution decisions in rural markets; challenges for distribution decisions in rural
markets; Cases for innovative distribution approaches in rural market.

Practical Exercises:

The learners are required to do the following:

1. Compare and contrast between rural and urban markets with suitable examples.
2. Discuss marketing strategies of companies which have successfully implemented
their products and services in the rural markets.
3. Explore the case examples of companies which failed in the rural markets with
reasons.
4. Explore the ways by which innovation can take place in the rural markets

Suggested Readings:

● Dogra, B and Ghuman, K. ( 2008). Rural Marketing: Concepts and Practices,

Tata McGraw Hill
● Kashyap, P. ( 2016). Rural Marketing ( 3/e), Pearson Education.
● Kotler, P., Armstrong, G. and Agnihotri, P. ( 2018). Principles of Marketing (
17th edition), Pearson Education. Indian edition.
● Krishnamacharyulu, C.S.G and Ramakrishnan, L. (2011). Rural Marketing:
Text and Cases ( 2/e). Pearson Education.
● Ramakrishnan, R. ( 2006). Rural Marketing in India: Strategies and
Challenges. New Century Publications.

Note: Learners are advised to use latest edition of text books.

 53

Marketing Research
BAC: DSE (ASPSM)- 8.3

Objective: The course aims to guide students to develop their research, inquiry and
analytical skills in the field of Marketing.

Learning Outcomes: After completion of the course, learners will be able to:
1. summarize the basics of marketing research, roles, functions, processes, problems
surrounding marketing research.
2. examine alternative research designs.
3. discern data collection methods and sampling techniques.
4. operationalize concepts for the purpose of developing testable propositions.
5. analyze several multivariate techniques and write research report.

Course Contents:

Unit wise C&K A&A

Unit weightage of * **
marks (in %)
Unit 1: Introduction 20 √
√
Unit 2: Research Design 20 √
√
Unit 3: Data Collection 20 √
√
Unit 4: Hypothesis Testing 20 √
√
Unit 5: Introduction to Multivariate 20 √
Analysis
√
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction
Meaning, Characteristics, Importance and Role of Marketing Research; Marketing research
problem; Types of market research; Market research process; Market research approaches.

Unit 2: Research Design

Exploratory Research Design, Descriptive Research Design, Experimental Research Design.

Unit 3: Data Collection

Measurement and Scaling: Comparative and non-comparative scaling techniques,
Questionnaire development, Sampling: design, procedure, types, techniques, sample size
 54

determination; Data collection: Primary Data, Secondary Data; Fieldwork, observation,

interviews, Focus-groups, survey.

Unit 4: Hypothesis Testing

Correlation, Regression, ANOVA, Factor Analysis

Unit 5: Introduction to Multivariate Analysis

Overview of Multidimensional Scaling, Conjoint Analysis, Cluster Analysis. Marketing
Research Report preparation and presentation: format, common problems in preparing
reports, the critical nature of the report, Graphical presentation of reports.

Practical Exercises:
The learners are required to:
1. Select a manufacturing, service, or governmental organization that they believe
would benefit from new data-driven insights, and describe a specific marketing
problem it is facing.
2. Design a research plan.
3. Collect appropriate data.
4. Analyze the data using appropriate technique.
5. Write a research report.

Suggested Readings:

● Dangi, H.K. & Dewen, S. (2016). Business Research Methods. Cengage

Learning, India Private Limited (1st Edition), India.
● Hair, J.F., Black, W.C., Babin, B.J., and Anderson, R.E. (2009). Multivariate
Data Analysis, Pearson (7th edition).
● Hair, Wolfinbarger, Ortinau, and Bush. Essentials of Marketing Research
(paperback) (3rd ed.).
● Kothari, C.R. & Garg, G. (2019). Research Methodology: Methods &
Techniques, New Age International Publishers, New Delhi, India.
● Malhotra, N. K. (2007). Marketing research: An applied orientation. Upper
Saddle River, NJ: Pearson/Prentice Hall.

Note: Learners are advised to use latest edition of text books.

 55

Sales Force Management

BAC: DSE (ASPSM)- 8.4

Objective: The purpose of this course is to familiarize the students with the management
of sales force and various aspects of sales management.

Learning Outcomes: After completing the course, the student shall be able to:
1. apply the concepts of sales force management, functions of sales manager.
2. develop the arrangement of sales department on the basis of geographic, product
or market.
3. comprehend how to manage sales force starting from recruitment to performance
appraisal.
4. describe the process of sales planning and controlling.
5. ascertain the emerging developments in sales force management.

Course Contents:

Unit Unit Wise C&K A & A**

Weightage of *
Marks (in %)
Unit 1: Introduction 20 √ √
Unit 2: Organization of 20 √ √
the Sales Department
Unit 3: Managing the 20 √ √
Sales Force

Unit 4: Sales Planning 20 √ √

and Control
Unit 5: Emerging 20 √ √
Trends in Sales Force
Management

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction
Nature and importance of sales force management, Designing the Sales Force objectives,
strategy and structure, sales force size, Functions of Sales Manager.

Unit 2: Organisation of the Sales Department

Geographic, Product wise and market based.

Unit 3: Managing the Sales Force

Recruitment and selection of sales force; Training and direction; Motivating sales
personnel, Sales force compensation; Performance appraisal.
 56

Unit 4: Sales Planning and Control

Market Analysis, and sales forecasting, Methods of forecasting
sales, Sales territory planning, Sales Budgeting: Importance, Process and uses of s
ales budget; Sales quota; Sales and cost Analysis.

Unit 5: Emerging Trends in Sales Force Management

Use of innovative technology in Sales force management, CRM, Sales force diversity,
Team based selling approach, Ethical and social issues in sales force management

Practical Exercises:
The learners are required to:
1. Role play (as sales personnel and as a Sales Manager).
2. Find out the case examples of companies with different types of sales department
for different geographic locations, customers and products.
3. Mock sessions: assessment of training and motivation needs.
4. Sales report preparation.
5. Group task- team based selling.

Suggested Readings:

● Futrell, Charles, Sales Management: Behaviour, Practices and Cases,

The Dryden
● Johnson, Kurtz and Schueing, Sales Management (McGraw-Hill)
● Kapoor, Neeru. (2021) Advertising and personal Selling. III Ed.. Delhi:
Cengage Learnings Private Limited.
● Pedesson, Charles A. Wright, Milburn d. And Weitz, Barton A., Selling:
Principles and Methods, 8th edition, Richard, Irvin, pp.290-291. Press.
● Rusell, F. A. Beach and Buskirk, Richard H., Selling: Principles
and Practices,
● Sales force, Richard D. Irwin/McGraw- Hill.
● Stanton, William J., Buskirk, Richard H., and Spiro, Rosann,
Management of the
● Still, Richard R., Cundiff, Edward W., and Govoni, Norman A. P. Sales
Management: Decision Strategies and Cases, Prentice Hall of India Ltd., New
Delhi.

Note: Learners are advised to use latest edition of text books.

 57

Fundamentals of Marketing
BAC: SEC (ASPSM)- 1

Objective: The course aims to equip and develop marketing skills in learners through
knowledge of concepts, tools and techniques of marketing to create a marketing mix for a
product.

Learning Outcomes: After completion of the course, learners will be able to:
1. explain meaning, nature and scope of marketing.
2. describe the concept of segmentation, targeting and positioning.
3. explain the marketing decisions related to product, price, promotion and
distribution.

Course Contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)
Unit 1: Introduction to Marketing 40 √ √
Unit 2: Product and Pricing Decisions 30 √ √
Unit 3: Distribution and Promotion 30 √ √
Decisions
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Marketing:

Marketing - Concept, Scope and Importance; Marketing Mix of Goods and Services.
Market Selection: Choosing market value through STP. Market Segmentation- Concept
and bases, Market Targeting, Product Positioning – concept and bases.

Unit 2: Product and Pricing Decisions:

Product Decisions: Concept and classification; Levels of Product, Branding, Packaging,
Labelling and Product support services.
Pricing Decisions: Factors affecting the price of a product; New Product Pricing:
Skimming and penetration pricing.

Unit 3: Distribution and Promotion Decisions:

Distribution Decisions: Channels of distribution- types and functions, Logistics
decisions.
Promotion Decisions: Significance of promotion, Promotion mix tools including
advertising, personal selling, sales promotion, public relations, publicity and direct
marketing.
 58

Practical Exercises#:
The learners are required to:
1. Conduct a field survey to analyze the marketing mix strategy of a product of your
choice.
2. As the marketing consultant of a political party, draft a marketing mix for the
forthcoming election while ensuring that all the 4 Ps are integrated and well
synchronized.
3. You are the marketing manager of a firm producing bicycles. On what basis will
you segment the market? Outline a marketing program for these segments while
highlighting how these programs vary from one segment to the other.
4. Identify 20 brand names of real-life products of your choice and justify as to why
they are good brand names.
5. Identify 5 real-life products each that have been using penetration pricing and
market-skimming pricing.
6. Prepare a promotion mix strategy for any consumer product of your choice and
present the same justifying the reasons thereof.
7. Examine the bases for positioning of a product in comparison to its competitive
products.
8. Compare the pricing strategy used by recently launched products.
9. Prepare a report by visiting a nearby store to identify the channels of distribution
used for several products.
10. Through a role play imagine you are appointed as a salesperson to market a newly
launched product of your choice (high involvement and low involvement product).
What steps you will undertake in selling the product?

#Note: Practical exercises will be used for Internal Assessment purpose. Emphasis
will be on originality and presentation of the inputs of the practical exercises.

Suggested Readings:

● Etzel, M. J., Walker, B. J., Stanton, W. J., & Pandit, A. (2010).

Marketing (14th ed.). Mc Graw Hill.
● Kapoor, Neeru. (2021) Principles of Marketing, Prentice Hall of India.
● Kotler, P., Armstrong, G. and Agnihotri, P. (2018). Principles of
Marketing (17th Edition), Pearson Education. Indian edition.
● Sharma, K., & Swati Aggarwal. (2021). Principles of Marketing.
Taxmann Publications.

Note: Learners are advised to use latest edition of text books.

 59

Marketing for Beginners

BAC: GE (ASPSM)- 5

Objectives: The structure of this course is to provide basic understanding of concepts,

principles, tools and techniques of marketing and to provide knowledge about various
developments in the marketing scenario in India.

Learning Outcomes: After completion of the course, learners will be able to:
1. develop the understanding about the basic concepts and philosophies of
marketing.
2. explore the dynamics of consumer behavior and the basic product decisions.
3. analyze the process of value creation through marketing decisions involving
product, pricing and its distribution.
4. explain marketing decisions involving product promotion and to acquire
knowledge about the various developments in the marketing area.

Course Contents:

Unit Unit Wise C&K A & A**

Weightage of *
Marks (in %)
Unit 1:Introduction to 20 √ √
Marketing and Marketing
Environment
Unit 2: Consumer Behaviour 20 √ √
and Market Selection
Unit 3: Product Decisions 20 √ √
Unit 4: Pricing Decisions and 20 √ √
Distribution Decisions
Unit 5: Promotion Decisions 20 √ √
and Developments in Marketing

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1:Introduction to Marketing

Concept, Scope and Importance; Marketing Philosophies; Marketing Mix for goods and
services.
Marketing Environment
Need for studying marketing environment; Micro environment-company, suppliers,
marketing intermediaries, customers, competitors, publics; Macro environment-
demographic, economic, natural technological, politico-legal and socio-cultural factors.

Unit 2: Consumer Behaviour

Need for studying consumer behavior; Stages in consumer buying decision process,
Factors influencing consumer‘s buying decisions.
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Market Selection;Market segmentation-concept and bases of segmenting consumer

markets; Market Targeting; Product Positioning- concept and bases.

Unit 3: Product Decisions

Concept and classification; Product mix; Branding; Packaging; Labeling; Product support
services; Product life cycle.

Unit 4: Pricing Decisions

Objectives; Factors affecting price of a product; Pricing strategies for new products-
penetration pricing and skimming pricing.
Distribution Decisions
Channels of Distribution: types and functions; Wholesaling and retailing; Distribution
Logistics Decisions.

Unit 5: Promotion Decisions

Communication process; Importance of promotion; Promotion tools: advertising,
personal selling, sales promotion, public relations, publicity and direct marketing.
Developments in Marketing
Sustainable Marketing, Rural marketing, Social marketing, Digital marketing – an
overview.

Practical Exercises*:
1. Scan the marketing environment of any product/ service on the basis of its
demographic and socio-cultural environment affecting it. Make a presentation on
the basis of the report.
2. Prepare a report on the marketing mix of any product of your choice.
3. Study the impact of the factors affecting Consumer Behaviour of a company
marketing health products in the Indian market.
4. Choose any two products and discuss the reasons for choosing different bases for
segmentation.
5. Prepare a report on promotion mix tools used to sell an Online educational course.
6. Identify 20 brand names of real-life products of your choice and justify as to why
they are good brand names.
7. Identify 5 real-life products each that have been using penetration pricing and
market-skimming pricing.
8. Prepare a case study of the rural marketing mix of any consumer product.

Suggested Readings:

● Etzel, M. J., Walker, B. J., Stanton, W. J., & Pandit, A. (2010).

Marketing (14th ed.). Mc Graw Hill.
● Kapoor, Neeru. (2021) Principles of Marketing, Prentice Hall of India.
● Kotler, P., Armstrong, G. and Agnihotri, P. (2018). Principles of
Marketing (17th Edition), Pearson Education. Indian edition.
● Sharma, K., & Swati Aggarwal. (2021). Principles of Marketing.
Taxmann Publications.
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Note: Learners are advised to use latest edition of text books.

Personal Selling
BAC: GE (ASPSM)- 6

Objective: The course aims to familiarize the students with the concept and process of
personal selling

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the theoretical and practical aspect of personal selling.
2. demonstrate the sales presentations.
3. develop and execute the selling skills in different situations.
4. build the ability and confidence to face customer grievances and objections.

Course Contents:

Unit wise C&K A&A

Unit weightage of * **
marks (in %)
Unit 1: Introduction to Personal Selling 25% √ √
Unit 2: Buying motives and theories of 25% √ √
selling
Unit 3: Selling Process and Sales Report 35% √ √
Unit 4: Career in Personal Selling 15% √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Personal selling

Concept and Nature of personal selling: Importance of personal selling; Role of personal
selling in marketing; Types of selling situations; Ethical aspect of selling

Unit 2: Buying Motives and Theories of Selling

Concept of motivation; Dynamic nature of motivation; Buying motives and their uses in
personal selling. AIDAS model of selling; Traditional and Modern sales approach

Unit 3: Selling Process and Sales Report

Prospecting and qualifying; Pre-approach; Approach; Presentation and Demonstration;
Handling objections- Acknowledging the objections, types of objection, overcoming
objections. Closing the sales and follow ups Sales Reports – Meaning and significance of
Sales report.

Unit 4: Career in Selling

Characteristics of salesperson; Types of salesperson; Career opportunities in selling;
Measures for making selling an attractive career.
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Practical Exercises:
The learners are required to:
1. Role play (as a sales personal and as a consumer)
2. Sales presentation – Manual Presentation, Demonstration,
3. Mock sessions: Objection handling, query handling, complaints handling etc
4. Sales report preparation
5. Group task- problem solving, cross selling the product, praising the criticism

Suggested Readings:
● Gupta C. B. Personal selling and salesmanship; Scholar tech press
● Kapoor, Neeru Advertising and personal selling. III Edition. Delhi: Cengage
Learnings Private Limited
● Kotler, Philip, and Kevin Lane Keller. A framework for marketing
management. Boston, MA: Pearson
● Marks, Ronald B. Personal selling: A relationship approach. Pearson
Education/Prentice Hall
● Pederson, Carlton A., and Milburn D. Wright. Selling: Principles and methods.
McGraw-Hill/Irwin.
● Ronald B. Marks Personal Selling: A relationship approach; thriftbooks

Note*
● The specific emphasis for syllabus execution inside the class shall be as per
guidelines prescribed by the 'syllabus execution committee' of department of
commerce, from time to time, that shall not be more than 2-years' old.
● Special emphasis shall be on developing skills and hands-on experience in specific
business and economic circumstances.
● Syllabus shall be carried with latest editions of reference materials interspersed
with live/ real-life examples.

Note: Learners are advised to use latest edition of text books.

 63

E- Commerce
BAC: GE (ASPSM)- 7

Objective: The course aims to enhance skills for effective and contemporary applications
of E-Commerce.

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the challenging needs of the society in the field of E-Commerce.
2. identify various applications in the context of online transactions.
3. explain the steps in designing of website.
4. describe various e-payment systems.
5. analyse security and operational issues in E-Commerce.

Course Contents:
Unit Unit wise C&K A&A*
Weightage of * *
Marks (in %)
Unit 1: Introduction to E-Commerce 30 √ √
Unit 2: Website Designing and Publishing 40 √ √
Unit 3: E-Payment System 15 √ √
Unit 4: Security and Operational Aspects 15 √ √
of E-Commerce

Unit 1: Introduction to E-Commerce

Concepts and significance of E-Commerce; E-Commerce business models; design and
launch of E-Commerce website; functions of Ecommerce; types of E-Commerce.
E-Commerce Applications: Internet Banking, Insurance, payment of utility bills and
Online Shopping.

Unit 2: Website Designing and Publishing

Pre-requisites: URLs and Internet-Protocols, Internet Service Protocols (ISP), World
Wide Web (www); Domain Name System (DNS). Introduction to HTML tags and
attributes: Text formatting, fonts, hypertext links, tables, images, lists, forms, cascading
style sheets.

Unit 3: E-Payment System

E-payment Methods- debit card, credit card, smart cards, E-Wallets; payment gateways;
Electronic Fund Transfer; Emerging modes and systems of E-payment (M-Paisa, PayPal
and other digital currency), UPI Apps, Aadhar-Enabled Payment Systems, BHIM App.

Unit 4: Security and Operational Aspects of E-Commerce

E-Commerce security: meaning and Issues; technology solutions- encryption, security
channels of communication, protecting networks, servers and clients.
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Operational Issues: complaints handling and building customer relationships.

Practical Exercises:
The learners are required to:
1. Design a web page in Notepad and HTML.
2. Help others to learn the use of e-wallet, e-payment. Prepare a report on the skills
used by them to help others learn.
3. Design their own webpage, highlighting their strengths, weaknesses, and prepare
their CV. Use the link in their CV while applying for the job.
4. Use the internet banking facility to buy a product from any online website.
5. Open internet banking account and operate it.
6. Create their own YouTube channel and post one video on awareness of cyber
security and crime.

Suggested Readings:

● Arora Shivani, e-Commerce (Taxmann: New Delhi).

● Awad, Elias M., Electronic Commerce: From Vision To Fulfillment (PHI
Learning: New Delhi).
● Chhabra, T.N., Jain, H. C., and Aruna Jain, An Introduction to HTML (Dhanpat
Rai & Co.: New Delhi).
● Gupta, Pralok, ed., E-COMMERCE In India: Economic And Legal Perspectives
(Sage Publications: New Delhi).
● Kenneth C. Laudon, Carol Guercio Traver, E-commerce, Global Edition (Pearson
Education).
● Madan, Sushila, E-Commerce (Scholar Tech Press: New Delhi).
● Mathur S., K. Kaur, M. Bansal, N. Bansal, & Pooja Jain, eds., E-Commerce
(Pinnacle Learning: New Delhi).

Note: Learners are advised to use latest edition of text books.

 65

Social Media Marketing

BAC: GE (ASPSM)- 8
Objective: The course aims to provide basic knowledge of social media marketing
concepts, to enhance skills as social media marketer and start a career in social media
marketing.
Learning Outcomes: After completion of the course, learners will be able to:
1. Comprehend the concept of social media marketing and its role in marketing,
advertising and public relations.
2. Make optimal use of various social media platforms for social media marketing.
3. Employ social media for developing an effective marketing plan.
4. Understand the effectiveness of social media analytics.
5. Promote any product through social media platforms.
6. Develop practical skills required for creating and sharing content through online
communities and social networks.
7. Appreciate social media ethics to use social media spaces effectively.

Course Contents:

Unit wise A&

weightage A
Unit C&K*
of marks (in *
%) *
Unit 1: Introduction to Social Media Marketing 30 √ √
Unit 2: Social media marketing Plan and
35 √ √
Performance Measurement
Unit 3: Content Creation and Sharing using
35 √ √
Case Campaigns
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Social Media Marketing:

Social Media Marketing- Concept and Importance.
Social Media Platforms- Online communities and Forums; Blogs and Microblogs, Social
Networks, other contemporary social media platforms: Goals, Role in Marketing and Use
as listening tools. Trends in SMM. Social Media Influence-rs.
Unit 2: Social media marketing Plan and Performance Measurement:
SMM Plan- Setting Goals, Determining Strategies, Identifying Target Market, Selecting
 66

Tools, Selecting Platforms, Implementation: Measuring Effectiveness - Conversion rate,

amplification rate, applause rate: on page and on post level.

Unit 3: Content Creation and Sharing using Case Campaigns:

Blogging, Streaming Video and Podcasting: Criteria and approach-70/20/10 with risk
variants, 50-50 content, Brand Mnemonic, Brand story. Contextualising content creation.
Social Media Ethics.

Practical Exercises:
The learners are required to:
1. Identify social media platforms for marketing five different products of your
choice: a good, a service, an institution, an event and a person.
2. Examine the use of social media by your institution to improve alumni
engagement.
3. Promote any college event of your choice using social media. Measure the
effectiveness of your campaign.
4. Create a blog/ vlog on any topic of your interest. Measure performance of your
blog post.
5. Prepare a social media marketing plan for any product of your choice.
6. Observe the engagement rate in Twitter Campaigns of your College and
suggest improvements, if needed.
7. Assess the reviews/ratings, comments, likes, dislikes, sharing of blogposts in
the categories of health and nutrition or yoga counselling or family therapy.
8. Examine the twitter handles of Delhi Government or of Delhi University and
find out how consistent they are in their reaction checks?
9. Assuming you are an honest tax-payer and feel that everyone should be like
you, design a social media plan for sensitising citizens to this cause for timely
tax payments.
10. Prepare a calendar for scheduling various posts/campaigns via Buffer or Tweet
deck. Find out the conversion rate, amplification rate, and the applause rate.
Calculate the engagement rate and economic value/per visitor of the concerned
campaigns.

Suggested Readings:

● Blanchard, O. (2011). Social Media ROI: Managing and Measuring Social

Media Efforts in Your Organization. United Kingdom: Pearson Education.
● Charlesworth, A. (2014). An Introduction to Social Media Marketing. United
Kingdom: Taylor & Francis.
● Gupta, S. (2020). Digital Marketing. India: McGraw Hill Education (India)
Private Limited.
 67

● Johnson, S. (2020). Social Media Marketing: Secret Strategies for Advertising

Your Business and Personal Brand on Instagram, YouTube, Twitter, And
Facebook. A Guide to being an Influencer of Millions. Italy: AndreaAstemio.
● Keller, K. L., Kotler, P. (2016). Marketing Management. India: Pearson
Education.
● McDonald, J. (2016). Social Media Marketing Workbook: How to Use Social
Media for Business. United States: CreateSpace Independent Publishing
Platform.
● Parker, J., Roberts, M. L., Zahay, D., Barker, D. I., Barker, M. (2022). Social
Media Marketing: A Strategic Approach. United States: Cengage Learning.
● Quesenberry, K. A. (2015). Social Media Strategy: Marketing and Advertising
in the Consumer Revolution. United States: Rowman & Littlefield Publishers.
● Setiawan, I., Kartajaya, H., Kotler, P. (2016). Marketing 4.0: Moving from
Traditional to Digital. Germany: Wiley.

Note: Learners are advised to use latest edition of text books.

 68

HUMAN RESOURCE
MANAGEMENT
 69

Human Resource Management

BAC: Discipline (HRM)- A1

Objective: The course aims to acquaint the students with the importance, techniques, and
principles of human resources at the workplace.

Learning Outcomes: After completion of the course, learners will be able to:
1. get a clear understanding of the importance of human resource management.
2. analyze the concept and sources of recruitment and selection process.
3. design performance appraisal techniques.
4. devise effective compensation schemes that enhance employee satisfaction and promote
retention.
5. cater to the dynamics of the business environment.

Course Contents:
Unit-wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1:Introduction to Human Resource 20 √
Management
√
Unit 2:Acquisition of Human Resources 20 √ √
Unit 3:Training and Development 20 √ √
Unit 4:Compensation and Maintenance 20 √ √
Unit 5:Performance Appraisal 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction to Human Resource Management

Basic concepts and significance of HRM, Role and functions of HR manager. Emerging
issues in human resource management: Workplace diversity, employee empowerment,
downsizing, VRS, work life balance, and work from home.

Unit 2: Acquisition of Human Resources

Job analysis, concept and sources of recruitment, selection, placement, induction and
socialization.

Unit 3: Training and Development

Concept and importance; Role specific and competency based training; Training methods -
Apprenticeship, understudy, job rotation, vestibule training, Development methods - case
study, role playing,sensitivity training, In-basket, management games, conferences and
seminars, coaching and mentoring, management development programs; Training process
outsourcing.

Unit 4: Compensation and Maintenance

Compensation- concept administration and methods - time and piece wage system; Fringe
benefits; Employee stock option, pay band compensation system; Maintenance- concept and
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rationale of employee health, safety, welfare and social security (excluding legal
provisions); Grievance handling procedure.

Unit 5: Performance Appraisal

Performance appraisal system - nature and objectives; methods of performance appraisal -
ranking, graphic rating scale, check list, management by objectives, 360 degree appraisal;
HRIS ( Human Resources Information System) - concept, functioning and application of
computerized HRIS.

Practical Exercises:
The learners are required to:
1. design a human resource plan.
2. conduct orientation cum induction programme.
3. hold mock counselling sessions.
4. design team building activities.
5. devise incentive plans for a diverse workforce.
Suggested Readings:

● Aswathappa, K. & Dash, S (2021). Human Resource Management-Text and cases, Ninth
Edition, Tata McGraw-Hill.
● Chhabra, T. N., & Chhabra M. (2020). Essentials of Human Resource Management, Sun
India Publications.
● Decenzo, D.A. , & Robbins, S. P. (2009). Fundamental of Human Resource
Management. New Jersey; Wiley.
● Dessler G. & Varrkey B. (2020). Human Resource Management , Sixteenth Edition By
Pearson Paperback.
● Gupta, C. B. (2018). Human Resource Management. Delhi: Sultan Chand & Sons.
● Prasad, L.M. (2018). Human Resource Management, Delhi: Sultan Chand & Sons
● Rao, V. S. P. (2020). Human Resource Management. Delhi: Second edition,Taxmann.

Note: Learners are advised to use latest edition of text books.

 71

Organization Behavior
BAC: Discipline (HRM)- A2

Objective: The course aims to enhance the understanding of the basic concept of organisational
behaviour (OB) and the working of modern organizations. It focuses on the study of human
behaviour at three levels: Individual, Interpersonal and Group.

Learning Outcomes: After completion of the course, learners will be able to:
1. understand and analyse the working of organizations and human behaviour.
2. apply the concepts of OB in managing people at the workplace.
3. critically evaluate the role of motivation theories in guiding human behaviour.
4. develop understanding of diverse leadership styles and strategies.
5. summarize the ways to build supportive organisational culture.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction 15 √
Unit 2: Individual Behavior 20 √ √
Unit 3: Communication and Motivation 25 √ √
Unit 4: Group Behavior and Leadership 25 √ √
Unit 5: Dynamics of Organisational 15 √ √
Behavior

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction
Organisational Behaviour: Concepts, history and determinants; Contributing disciplines of
OB; challenges and opportunities of OB.

Unit 2: Individual Behavior

Meaning and significance of Individual Behavior; Types of Personality; Job related attitude;
Components of learning, Factors influencing perception; Values-nature and types.

Unit 3: Communication and Motivation

Understanding Communication; Process of Communication; Essentials of effective
communication; Contemporary means of communication.
Motivation – meaning, significance and process; Theories of motivation (Need Hierarchy,
Theory X and Theory Y, Two Factors Theory).

Unit 4: Group Behavior and Leadership

Group behavior, Group norms, Group roles, and Group cohesiveness; Group decision
making process.
Leadership – concept, styles and contemporary issues in leadership.
 72

Unit 5: Dynamics of Organisational Behavior

Organisational culture- concept and determinants; Organisational conflict - sources,
resolution strategies; Organisational change- significance and resistance to change; Stress-
causes and management of stress.

Practical Exercises:
The learners are required to:
1. undertake a group activity to identify personality type.
2. role plays on JOHARI Window
3. conduct a primary survey to study the dynamics of group behavior.
4. apply and test various stress management techniques like deep breathing, exercise,
and mindfulness.
5. identify the innovative ways of motivation practiced by contemporary organizations.

Suggested Readings:

● Greenberg, J. (2015). Behavior in Organizations. Pearson Education India. Tenth edition

● Hersey, P. K., Blanchard, D., & Johnson, D. (2013). Management of Organizational
Behavior. Pearson.
● Luthans, F. (2017). Organisational Behavior-An evidence based approach. McGraw-Hill
Education, Twelfth Edition.
● Pareek, U. (2014). Understanding Organisational Behavior. Oxford University Press.
● Robbins, S. T., Judge, T. A. (2019). Essentials of Organizational Behaviour. Pearson.
● Singh, A. K., & Singh, B. P. Organisational Behavior. New Delhi: Excel Books Pvt. Ltd.
● Singh, K. (2015). Organisational Behavior: Texts & Cases (3rd Edition). India: Pearson.
Additional Resources

Note: Learners are advised to use latest edition of text books.

Human Resource Development (HRD)

BAC: Discipline (HRM)- A3
Objective: The course aims to make students understand the various aspects of human resource
development and its contribution in the organization.
 73

Learning Outcomes: After completion of the course, learners will be able to:
1. understand the evolution of HRD
2. analyse the importance of HRD strategies in the organisations
3. interpret the relevance of HRD models
4. assess the importance of training and development needs in the organisation.

Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1:Introduction 20 √ √
Unit 2: Strategies in HRD 30 √ √
Unit 3: Conceptual Models for HRD 20 √ √
Unit 4: Training and development 30 √ √
methods for HRD

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction

Human Resource Development (HRD) - concept, components, evolution, need and significance,
difference between human resource management and human resource development, Role of HR
manager, contemporary issues in HRD.

Unit 2: Strategies in HRD

Concept of Strategic HRD, HRD Interventions-Performance Appraisal, Potential Appraisal,
Performance Coaching and Feedback, Career Planning, Training, Rewards, Employee Welfare
schemes and Work Life balance, Roles of HR Developer.

Unit 3: Conceptual models for HRD

Learning and HRD, Models and Curriculum of HRD, Principles of Learning for an Individual
and Group, Transactional Analysis (TA), Behavioural Modelling and Self Directed Learning.

Unit 4: Training and Development Methods for HRD

Concept and Importance, Assessing Training Needs, Designing and Evaluating Training &
Development Programmes, On the job and off the job methods of Training and development
such as lecture Method, apprenticeship, internship, special projects, committee assignments,
Simulation techniques (Role Play, Business games, Case study), Vestibule Training,
Programmed Instruction and Sensitivity Training.

Practical Exercises:
The learners are required to:
1. engage themselves in developing HRD competencies.
2. list down the various ways to get the HR work done in best possible manner.
3. assess the ways of self directed learning.
 74

4. explore new ways of training and development through case study method.

Suggested Readings:

● Chabbra, T.N.(2016). Human Resource Management: Concepts and Issues. Dhanpat Rai and
Co. Publications.
● Durai, P.(2016). Human Resource Management (2nd ed.). New Delhi. Pearson Education.
● Graig, Robert L. and Bittel, Lester r. (Ed): Training and Development Hand Book, McGraw-
Hill, New Delhi .
● ILO, Teaching and Training Methods for Management Development Hand Book, McGraw-
Hill , New York .
● Kapur, Sashi: Human Resource Development and Training in Practice, Beacon Books, New
Delhi .
● Mondy, A., Wayne and Martocchio, J. J. (2016). Human Resource Management (14th Ed.).
Pearson Education Publications.
● Nadler, Leonard : Corporate Human Resource Development, Van Nostrand Reinhold, ASTD,
New York .
● Padmalita Routry Kalyani Mohanthy, Human Resource Development and Organisational
Effectiveness, Excel Books New Delhi 2009
● Rao, T.V: Human Resource Development, Sage Publications, New Delhi.

Note: Learners are advised to use latest edition of text books.

Performance Management
BAC: Discipline (HRM)- A4

Objective: The course aims to create fundamental knowledge of performance management,

related aspects like talent management, compensation management, contemporary issues etc.
in the organization through the pedagogy of case discussions and the practices of Indian
Organisations in this context.

Learning Outcomes: After completion of the course, learners will be able to:
 75

1. identify the key concepts of performance management and methods of performance

management in practices.
2. interpret the organisation in the context of Talent Management, Coaching and Mentoring,
Competency Model and its linkage with Performance Management.
3. relate the elements of performance appraisal and potential appraisal and device a system
of performance-based compensation system.
4. devise the performance management system in the organisation, with the help of
performance planning that are specific, measurable, attainable, relevant and trackable in
the organisation.
5. appraise the concept of performance management in analysing the case studies and to
evaluate their effectiveness in rapidly changing environment.

Course Contents:

UNIT UNIT WISE WEIGHTAGE C & K* A&

OF MARKS (IN %) A**
Unit 1: Introduction to 15%
Performance Management
√ √
Unit 2: Performance Planning and 25%
Managing Performance
√ √
Unit 3: Learning Organisation and 20%
Performance Based Compensation
√ √
Unit 4: Implementation of 20%
Performance Management
√ √
Unit 5: Contemporary Issues in 20%
Performance Management
√ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Performance Management

Meaning, Principles, Objectives, Purpose of Performance Management, Performance
Management vs Performance Appraisal, Performance Management as a Process

Unit 2: Performance Planning and Managing Performance

Developing Performance Planning: Agreement and Action Planning, Methods of managing
performance of all the levels of Management (including labor), Graphics rating scale, Ranking
Methods, Paired Comparison Methods, Forced Distribution Method, Critical Incident Method,
Behaviourally Anchored Rating Scales, Management By Objective, 360-Degree Performance
Appraisal, Performance Feedback & Counselling.

Unit 3: Learning Organisation and Performance Based Compensation

Concept-Peter Senge Model, Need, Types, Factors and Obstacles in Learning Organisation,
Performance Management and Compensation: Concept of Performance Related Pay, Criteria for
Performance Related Pay, Installing and Monitoring PRP.
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Unit 4: Implementation of Performance Management

Performance Management and Career Planning: Advantages and Significance, Coaching and
Mentoring in Performance Management: Concept, Roles, Advantage and Disadvantage of
Coaching and Mentoring, Performance Management and Talent Management: Concepts,
Features and Strategies to retain employees.

Unit 5: Contemporary Issues in Performance Management

Competency Mapping, Competency Mapping & its Linkage with Career Development and
Succession Planning, Online Appraisal: Advantage & Disadvantage, Performance Management
Audit, Ethical and Legal issues in Performance Management.

Practical Exercises:
The learners are required to:
1. class presentation and quiz submission on performance management,
2. focused group discussions on performance management and related concepts.
3. comprehensive essay writing on various terms and concepts of performance management
with plagiarism report.
4. analyse the case studies to understand and evaluate the dynamics of performance
management.
5. report writing exercises on critical decision making.

Suggested Readings:
● Armstrong, M. & Baron, A. (2005), Performance management and development. Mumbai:
Jaico Publishing House.
● Bhattacharyya, D. K. (2011), Performance management systems and strategies. India:
Pearson Education.
● Chadha, P. (2003), Performance Management: It‘s About Performing Not Just Appraising.
McMillan India Ltd.
● Rao, T.V. (2004), Performance Management and Appraisal Systems: HR Tools for Global
Competitiveness. Response Books: A division of Sage Publications.
● Shrinivas R. Kandula (2006), Performance Management: Strategies, Intervention & Drivers.
Pearson.
● Soumendra, Narain Bagchi (2013), Performance Management. Delhi: Cengage Learning
India Pvt. Ltd.

Note: Learners are advised to use latest edition of text books.

TRAINING AND DEVELOPMENT

BAC: Discipline (HRM)- A5

Objective: The course aims at equipping the learners with the concept and practice of training
and development in the modern organisational setting through the pedagogy of case study, group
discussions and recent experiences.

Learning Outcomes: After completion of the course, learners will be able to:
1. analyse the training and development strategies adopted by companies in real situations;
 77

2. identify training needs of an individual by conducting Training Need Analysis;

3. use of customise training and development module;
4. analyse the applicability of various training strategies;
5. evaluate and assess the cost and benefits of a training and development programme;

Course Contents:
Unit wise
Unit weightage A&A
C&K*
of marks **
(in %)
Unit 1: Introduction 20 √
Unit 2: Learning and Training Need
20 √ √
Analysis (TNA)
Unit 3: Designing Training &
20 √ √
Development Programme
Unit 4: Training and Development
30 √ √
Methodologies
Unit 5: Evaluation of Training and
10 √ √
Development
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction
Concepts and rationale of training and development; overview of training and development
systems; training and development policies; difference between training and development,
linking training and development to company‘s strategy; requisites of effective training and
development programme.

Unit 2: Learning and Training Need Analysis (TNA)

Logic and process of learning; principles of learning; individual differences in learning, learning
process, learning management system; Meaning and purpose of TNA, TNA at different levels,
approaches for TNA, output of TNA, methods used in TNA.

Unit 3: Designing Training & Development Programme

Organisation of training and development programmes, training design, kinds of training and
development programmes-competence based and role-based training; orientation and
socialization of new employees, diversity training, e-learning environment; flexible learning
modules; self development; training process outsourcing.

Unit 4: Training and Development Methodologies

Training and Development Methodologies:-On the job and off the job training methods;
apprenticeship training, informal learning, lectures and seminars using digital technologies,
behaviour modeling, vestibule training, e-learning, simulation employee training, group
discussion and activities; On the job and off the job development methods:- coaching/under
study, experience learning, brainstorming, simulation, counselling, e-learning, knowledge based
learning, experiential learning, case studies, position rotation, and sensitivity training.

Unit 5: Evaluation of Training and Development

 78

Reasons for evaluating training and development programmes, problems in evaluation;

evaluation planning, obtaining feedback of trainees; evaluating of training and development and
its impact on organisational performance.

Practical Exercises:
The learners are required to:
1. analyse and interpret case study on various organisations.
2. participate in simulation exercise in classroom to conduct TNA on oneself and thereby
identifying their needs. Learners may be assigned the task of preparation of questionnaire
for TNA.
3. select the training strategies on the basis of TNA conducted in the previous exercise.
4. develop a training and development module on the basis of selected strategies in the
previous exercise.
5. prepare an evaluation report to assess benefits of the training module prepared in the
previous exercise and its impact on organisational performance.

Suggested Readings:
● Blanchard, N. P., & Thacker, J. W. (2012). Effective Training: Systems, Strategies and
Practices, 4th Edition. New York: Pearson Education.
● Noe, R. A., & Kodwani, A. D. (2018). Employee Training and Development, 7th Edition.
New York: McGraw Hill Education.
● Lynton, R. P., & Pareek, U. (2011). Training for Development. New Delhi: SAGE India.
● Phillips, J. J., & Phillips, P. P. (2016). Handbook of Training Evaluation and Measurement
Methods. Houston: Gulf Publishing Co.
● Prior, J. (1991). Handbook of Training and Development. Mumbai: Jaico Publishing House.
● Sharma, D., & Kaushik, S. (2019). Training & Development. New Delhi: JSR Publishing
House.

Note: Learners are advised to use latest edition of text books.

 79

Industrial Relations

BAC: Discipline (HRM)- A6

Objective: The course enables the learners to understand and apply the important concepts of
industrial relations including trade unions, workers participation in management, collective
bargaining, industrial disputes, grievance handling and various labour enactments through the
pedagogy of case discussions and the practices of Indian Organisations in this context.

Learning Outcomes: After completion of the course, learners will be able to:
1. explain the industrial relations in changing environment.
2. examine the effectiveness of trade unions and to analyse the legal framework of trade
union.
3. identify the role of workers‘ participation in management and collective bargaining.
4. analyse industrial disputes and implementation of its legal provisions and to evaluate the
effectiveness of grievance redressal mechanism;
5. appraise the various legal enactments related to Industrial relations
Course Content:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Industrial Relations: Introduction 15 √ √
Unit 2: Trade Union: Theoretical and Legal 15 √ √
Framework
Unit 3: Workers' Participation and 20 √ √
Collective Bargaining

Unit 4: Industrial Disputes and Grievance 20 √ √

Redressal
Unit 5: Other Labour Enactments 30 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit1: Industrial Relations: Introduction

Industrial Relations: Concept, Nature, Objectives, Importance, Factors influencing Industrial
Relations in changing Environment, Approaches to Industrial Relations.

Unit 2: Trade Union: Theoretical and Legal Framework

Theories of Trade Union Movement, Definition, Objectives, Registration of trade unions and
Recognitions, Rights, Duties and Liabilities of registered trade union, problems of trade unions,
dissolution of trade union, Factors influencing the growth of trade unions.

Unit 3: Workers' Participation and Collective Bargaining

Worker‘s participation: concept, principles, levels, objectives and importance; Strategies to make
participative management more successful, Collective Bargaining: concepts, nature,
Negotiations Techniques and Skills.
 80

Unit 4: Industrial Disputes and Grievance Redressal

Industrial Disputes: concept, essentials of industrial dispute, classification, impact and causes.
Grievance Handlings in industries: concept, meaning and nature of employees‘ grievance,
Grievance redressal machinery in India- Preventive Machinery, Settlement Machinery:
conciliation, arbitration and adjudication.

Unit 5: Other Labour Enactments

The Industrial Disputes Act, 1947: Important Definitions; various Authorities, Procedure,
Powers and Duties of Authorities; The Factories Act, 1948: Provisions relating to Health, Safety,
Welfare facilities, working hours, Employment of young persons, The Code on Wages, 2019,
Minimum Wages Act 1948, Payment of Wages Act 1948 (Cover salient features only).

Note: Case studies are compulsory to develop the concept and evaluation of the students.

Practical Exercises:
The learners are required to:
1. class presentation and quiz submission on industrial relations,
2. assess and prepare a report on the grievance redressal mechanism of the industrial unit.
3. focused group discussions on industrial relations and related concepts.
4. comprehensive essay writing on various terms and concepts of industrial relations with
plagiarism report.
5. role play to discuss various concepts in the class.

Suggested Readings:
● D. P. Sahoo (2019), Employee Relations Management - Texts and Cases, SAGE
Publishing India
● Mamoria, Mamoria and Gankar (2010), Dynamics of Industrial [Link]
Publishing House, Delhi.
● Monappa Arun (2012), Industrial Relations and Labor laws. Tata McGraw Hill Edition,
NewDelhi
● Monappa, A., Nambudiri, R., & Selvaraj P. (2012), Industrial Relations and Labour
Laws. New Delhi: Tata McGraw Hill Education.
● Padhi, P. K. (2019), Industrial Relations and Labour Law. New Delhi: PHI Learning.
● Sharma, J. P. (2018), Simplified Approach to Labour Laws. Bharat Law House.
● Sinha, P.R.N., Sinha, Indu Bala and Shekhar (2017), Seema Priyadarshini, Industrial
Relations, Trade Unions and Labour Legislation, Pearson Education, New Delhi.
● Srivastava, S. C. (2009), Industrial Relations and Labour Laws. New Delhi: Vikas
Publishing House.

Note: Learners are advised to use latest edition of text books.

 81

Compensation Management
BAC: DSE (HRM)- 5.2

Objective: The course aims to familiarize students about concepts of compensation management
and how to use them to face the challenges of attracting, retaining and motivating employees to
high performance.

Learning Outcomes: After completion of the course, learners will be able to:
1. analyze how effective appraisal systems can be linked to managerial objectives and
compensation.
2. comprehend the components of executive compensation and understand how jobs are
priced to establish compensation levels.
3. understand incentive systems and non-economic rewards.
4. understand International aspects of Compensation.

Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1:Introduction to Compensation 25 √
Management
√
Unit 2: Introduction to Job Evaluation, 25 √
√
Unit 3: Understanding the Basics of 20 √
Social Security
√
Unit 4: Contemporary Issues of 15 √
Compensation Management
√
Unit 5: Recent Trends of Compensation 15 √
Management
√
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Compensation Management

Nature and Objectives of Compensation, Factors affecting Compensation Policy, Concept of
Wages and Salary, Wage Determination, Pay Grades, Wage Surveys, Minimum Wages, Fair
Wages and Living Wages. Understanding Elements of Compensation Structure - Fixed Pay,
Variable Pay, Cash Benefits, Incentives, Executive Compensation, Stock Options,
Understanding Salary Slip, Company Wage Policy: Wage Components.

Unit 2: Job Evaluation

Methods of Job Evaluation; Incentive plans for production employees and for other
professionals, developing effective incentive plans, pay for performance; Supplementary pay
benefits, insurance benefits, retirement benefits, employee services benefits, Benefits &
Incentive practices in Indian industry.
 82

Unit 3: Understanding the Basics of Social Security

Concept of Social Security, Laws relating to Social Security -Introduction to Provident Fund,
Employees State Insurance, Gratuity, Superannuation, Bonus, Reward Systems, Retirement,
VRS / Golden Handshake

Unit 4: Contemporary Issues of Compensation Management

Contemporary issues of Compensation Management, International Compensation, Global
convergence of compensation practices - Pay for performance for global employees - practices in
different industries.

Unit 5: Recent Trends of Compensation Management

Employee benefits around the world - CEO pay in a global context - Beyond compensation.
Modern trends in compensation - from wage and salary to cost to company concept, Comparable
worth, broad banding, competency based pay.

Practical Exercises:
The learners are required to:
1. class presentation and quiz submission
2. focused group discussion
3. comprehensive essay writing with plagiarism report
4. analyse the case studies to understand the dynamics of HR Analytics
5. report writing exercise for compensation management

Suggested Readings:
● Bhattacharyya, D.K.: Performance Management systems and strategies, Pearson
Education.
● Gary Dessler,Human Resource Management, 12th ed., Prentice Hall.
● Malkovich& Newman, Compensation, 12 ed. McGraw Hill.
● Richard Henderson: Compensation Management in a Knowledge Based World, 10th ed.
Prentice Hall

Note: Learners are advised to use latest edition of text books.

 83

Managerial Communication
BAC: DSE (HRM)- 5.1

Objective: The course aims to train students to enhance written as well as oral communication
in management. This course will help students in understanding the principles and techniques of
communication. Also, to understand the use of electronic media for communication.

Learning Outcomes: After completion of the course, learners will be able to:
1. analysis basics of communication in management
2. interpret need for effective listening
3. understand basics of written and spoken communication
4. demonstrate role of group discussion and interviews
5. summarize business reports and proposals
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction to Communications 20% √ √
Unit 2: Listening 20% √ √
Unit 3: Spoken communication 20% √ √
Unit 4: Group Discussion 20% √ √
Unit 5: Meetings 20% √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Communications:

Meaning and Objectives of Communication. Process of Communication. Forms of
communication: formal and informal; upward, downward, diagonal and lateral. Role of a
Manager. Barriers to effective Communication and Overcoming them. Effectiveness in
Managerial Communication. Make use of grapevine. Role of verbal and non-verbal
communication; interpretating non-verbal communication.

Unit 2: Listening:
Meaning and objectives of Listening. Features of a good listener. Analysing poor listening.
Effective listening skills and barriers to effective listening.

Unit 3: Spoken communication:

Oral Presentation: Planning, structuring and delivering presentation. Handling queries.
Challenges and etiquettes associated with Telephonic, web-conferencing and Teleconferencing
communication.
Written communication: Principles and steps of effective writing. Seven Cs of Letter writing.
Business Letters: inquiries, placing orders, sales letters. Job applications and resumes. Memos.

Unit 4: Group Discussion:

 84

Nature, forms and classification of Groups. Role of managers in Group Discussions. Effective
Group Decision Making. Group Conflict.
Interviews: Interviewing, Nature and types of Interviewing Questions. Verbal and Non-Verbal
aspects of interviewing. Types of Interviews: structured and unstructured; group and depth.

Unit 5: Meetings:
Planning and conducting meetings. Meeting Process. Ways to Effectively lead a meeting.
Evaluating meeting and drafting minutes of a meeting.
E-mail, Business Reports and Proposals: E-mail Etiquettes, smartness and presentation.
Business Reports and proposals: Writing, purpose and sections/parts.

Practical Exercises:
The learners are required to:
1. learn how to summarise annual reports of companies.
2. writing business proposals.
3. participate in Group discussions and mock interviews
4. smartly draft business emails.

Suggested Readings:
● Bell, Reginald & Martin, Jeanette, Managerial Communication. Business Expert Press.
● Lesikar, R.V. & Flatley, M.E.; Basic Business Communication Skills for Empowering
the Internet Generation, Tata McGraw Hill Publishing Company Ltd. New Delhi.
● Ludlow, R. & Panton, F., The Essence of Effective Communications, Prentice Hall of
India Pvt. Ltd., New Delhi.
● Owen Hargie, David Dickson, Dennis Tourish, Communication in Management. Gower
Publishing, Ltd.
● R. C. Bhatia, Business Communication, Ane Books Pvt Ltd, New Delhi.
● Scot, O., Contemporary Business Communication. Biztantra, New Delhi.

Note: Learners are advised to use latest edition of text books.

 85

Diversity Management
BAC: DSE (HRM)- 6.1

Objective: The course aims to provide up-to-date knowledge about the new realities of the
workforce and understanding of impact of diversity on various human resource functions and
dynamics of team diversity, ability to critically examine organisational culture and its various
aspects so as to get a better understanding of individual differences in the organisation and
knowledge of various strategies through which diversity can be managed so as to increase the
effectiveness of the organisations.

Learning Outcomes: After completion of the course, learners will be able to:
1. Demonstrate the skills to manage the diversity at the workplace.
2. Analyse the individual differences at the workplace.
3. Describe the various dimensions of diversity and how these differences impact the
interpersonal relationships of the individuals.
4. Compare and use tools of diversity management

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Diversity- An Overview 13.34 √ √
Unit 2: Workplace Diversity 26.66 √ √
Unit 3: Cultural Diversity 20 √ √
Unit 4: Managing workplace Diversity 26.66 √ √
Unit 5: Recent Trends and Developments 13.34 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Diversity- An Overview:

Diversity-concept & meaning, Types & Dimensions of Diversity, concept & significance of
Diversity management, Drivers for diversity management, Diversity issues & challenges.

Unit 2: Workplace Diversity:

Meaning & significance, Diversity & inclusion at workplace, Impact of Workforce diversity on
HR functions, Workforce Diversity – Key to Organizational Performance, Role of Diversity as a
Determinant of Sustainable Competitive Advantage, Diversity in interpersonal relationships and
cross-cultural communication, Team Diversity.

Unit 3: Cultural Diversity: Organisational Culture: meaning & significance, values and ethics
of global work culture- task related, individual & interpersonal values, Diversity in
Organisational Culture, Culture as a multi-level dynamic construct, Complexity & challenges in
global Organisations.

Unit 4: Managing workplace Diversity: Diversity Management, Approaches to Diversity

management- Colour-blind approach, multicultural approach, All- inclusive multiculturalism,
 86

Organizational Strategies for Managing Workplace Diversity – Workplace Inclusion, Strategies

through Corporate Leadership, Diversity Training and Mentoring, Employee Resource Groups,
corporate social responsibility & initiatives Flexible work programs.

Unit 5: Recent Trends and Developments: Diversity & multiculturalism Global Workplace
Diversity management, Recent trends of workplace diversity: Role of Technology in managing
diversity, Diversity and innovation. Ethical & Legal issues in managing diversity.

Practical Exercises:
The learners are required to:
1. identify the diverse composition of workforce of organisations in situated in India.
2. identify the practices adopted by organisations in India to manage their diverse
workforce.
3. examine the inclusive strategies adopted by Indian organisations to manage their diverse
workforce.

Suggested Readings:
● De Anca, C., & Vega, A. V. (2016). Managing diversity in the global organization: Creating new
Business values. Springer.
● Kirton, G., & Greene, A. M. (2021). The Dynamics of Managing Diversity and Inclusion: A Critical
Approach. Routledge.
● Klarsfeld, A., Booysen, L. A., Ng, E., Tatli, A., & Roper, I. (2014). International handbook on
diversity management at work:: country perspectives on diversity and equal treatment. Edward
Elgar Publishing.
● Konrad, A. M., Prasad, P., & Pringle, J. (Eds.). (2005). Handbook of workplace diversity. Sage.
● Machado, C., & Davim, J. P. (2017). Managing Organizational Diversity. Springer International
Publishing.
● Moss, G. (2012). Lessons on profiting from diversity. In Lessons on profiting from diversity (pp. 1-
18). Palgrave Macmillan, London.
● Nkomo, S. M. (1997). Managing diversity: Human resource strategies for transforming the
workplace.
● Schwabenland, C. (2012). Metaphor and dialectic in managing diversity. Palgrave Macmillan.
● Triana, M. (2017). Managing diversity in organizations: A global perspective. Routledge.

Leadership and Motivation

BAC: DSE (HRM)- 6.2

Objective: The course aims to create an understanding of the various leadership theories
amongst the upcoming leaders in order to decide as to which style of leadership should they
follow in numerous situations that they might encounter in their careers or personal lives.
 87

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the meaning of the term leadership and various theories of leadership
2. interpret the various situations and decide the style of leadership based on the situation
3. demonstrate qualities of a good leader
4. analyse styles of several leaders
5. summarize the theories of motivation and its application in real life

Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1: Introduction 20 √
√
Unit 2: Theories of Leadership 30 √ √
Unit 3: Theories of Motivation 20 √ √
Unit 4: E leadership 10 √ √
Unit 5: Contemporary Leaders 20 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction:
Meaning of Leadership, definitions of leadership, significance of leadership, difference between
leadership and management, basic styles of leadership – autocratic, democratic, laissez faire
(meaning, features, advantages, disadvantages and suitability), Rensis Likert styles of
management, Tanenbaum and Schmidt Model

Unit 2: Theories of Leadership: Traditional Theories

Great Man Theory, Trait Theory, Behavioural Theories- Ohio Studies, Michigan Studies,
Managerial Grid, Contingency theories- Fiedler‘s Theory, Hersey and Blanchard Situational
Model, Path Goal Theory, Transformational Leadership, Transactional Leadership, Charismatic
Leadership, Servant Leadership, Ethical Leadership

Unit 3: Theories of motivation:

Maslow‘s need hierarchy theory, theory x, theory y, Mc Clelland‘s Theory of Motivation,
Alderfer‘s ERG Theory, Herzberg Theory, Reinforcement theory, equity theory, Vroom‘s
expectance theory

Unit 4: E Leadership:
Meaning, definition, need and significance especially pre covid, during covid and post covid,
social media and leadership, use of whatsapp, emails, facebook, LinkedIn, twitter, Instagram,
google meet, MS Teams, zoom for electronically connecting the team and the leaders, using
collaborative tools like google drive (docs, forms etc.) online

Unit 5: Contemporary Leaders:

Cases on contemporary leaders like Narendra Modi, Indra Nooyi, Ratan Tata, Narayan Murthy

Practical Exercises:
 88

The learners are required to:

1. identify a Leader of their choice, prepare and present a report highlighting the important
traits that have contributed to the effectiveness of that Leader.
(Should be done in a team)
2. movie screening of movies like Mission Mangal, Lagan, Chak De, Rock On, Lakshay,
Super 30 etc, open house for discussing the movie and a report/ presentation on lessons
learnt from the movie.
3. administering Fidler‘s Least Preferred Co-worker scale in the class on all the students to
make sure that they understand the theory well.
4. administering Managerial Grid questionnaire in order to help students assess their style of
leadership.
5. administering Theory x & theory y questionnaire in class to understand the motivations
of students.
6. practice using collaborative tools online like mindmeister etc.

Suggested Readings:
● Chhabra, T.N, Business organization and Management, Sun India Publications
● Day, D. V. (2014). The Oxford Handbook of Leadership and Organizations. Oxford,
New York: Oxford University Press.
● Hughes, R. L., Ginnett, R., & Gordon, C. (2019). Leadership: Enhancing the lessons of
experience (9th ed.). Mcgraw Hill Education .Gupta C.B, Business organization &
management, Sun India Publication ,New Delhi
● Koontz, H., & Weihrich,H, Essentials of management : An international and leadership
perspective, Paperback
● Mittal, R. (2015). Leadership: Personal Effectiveness and Team Building. Uttar Pradesh:
Vikas Publishing House Pvt. Ltd.
● Nooyi, I. K. (2021). My Life in Full: Work, Family, and our future. Penguin.
● Northouse, P. (2018). Leadership: theory and practice. California: SAGE Publications
Inc.
● Prasad, L. M. (2021). Organizational Behavior. Sultan Chand and Sons.
● Robbins, S. P., Judge, T. A., & Vohra , N. (2018). Organizational Behavior (18 ed.).
Pearson.
● Willink, J. (2020). Leadership Strategy and Tactics: Field Manual. New York: Macmillan
Publishers.
● [Link]
df
● [Link]
eurship
● [Link]
● [Link]

NOTE: The students are advised to read the articles regularly from HBR and other news
items related to Leadership for class discussions and in order to be up to date with the
contemporary industry practices.

Note: Learners are advised to use latest edition of text books.

 89

Indian Ethos and Management

BAC: DSE (HRM)- 7.1
Objective: The course aims to develop an insight and understanding of Ethics and Indian Ethos
in Management and their application in managing business

Learning Outcomes: After completion of the course, learners will be able to:
1. understand the concepts and elements of Indian ethos and management lessons from
Indian scriptures.
2. describe work ethos and values and their relevance in managing business enterprises.
3. analyze the Indian system of learning and the philosophy of karma.
4. demonstrate the application of Indian Ethos in Holistic Management.

Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1:Business Ethics 20 √ √
Unit 2: Indian Ethos 20 √ √
Unit 3: Work Ethos and Values 20 √ √
Unit 4: Indian Systems of Learning 20 √ √
Unit 5: Holistic Management System 20 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Business Ethics

Introduction, Approaches to Business Ethics,Role of Ethics in Business, Business Ethics and
Moral Obligations; Business Ethics and Management,Global perspectives on Business Ethics;
Corporate Social Responsibility; Corporate Governance; Cases Studies on unethical practices in
industry/ corporate sector

Unit 2: Indian Ethos

Concept and Nature of Indian Ethos, Relevance for Management and Business, Role and
Significance in Managerial Practices – Management Lessons from Indian Heritage Scriptures
 90

and Vedas, Management Lessons from Kautilya‘s Arthashastra; Ethics v/s Ethos; Indian
Management v/s Western Management, Principles Practised by Indian Companies

Unit 3: Work Ethos and Values

a) Work Ethos: Meaning and Dimensions, Factors Responsible for Poor Work Ethos
b) Values: Meaning, Significance of Value System in Work Culture, Values and Work
Ethics, Relevance of Value Based Management, Impact of Values on Stakeholders:
Employees,Customers, Government, Competitors and Society

Unit 4: Indian Systems of Learning

Learning: Meaning and Mechanisms, Gurukul System Vs. Modern System of Learning; Indian
Model of Management including Laws of Karma and its relevance in business settings;
Corporate Karma: Meaning and Guidelines for Good Corporate Karma

Unit 5: Holistic Management System

Self-Management: Personal growth and Lessons from Ancient Indian Education System;
Personality Development: Meaning, Determinants, Indian Ethos and Personality Development;
Workplace Spirituality - Spirituality in Management in Modern Era, Values of Spirituality at
workplace; Holistic approach for managers in Decision Making

Practical Exercises:
The learners are required to:
1. identify ethical practices followed by Indian Companies such as Infosys and Tata
2. examine unethical practices in the corporate sector in recent times
3. apply workplace spirituality for personal development
4. relate the knowledge of Indian scriptures for creating positive work culture

Suggested Readings:
● Al Gini, Case Studies in Business Ethics,6th edition 2009,Pearson Education.
● Biswanath Ghosh, Ethics in Management and Indian Ethos, Vikas Publishing House,
2009
● Chakraborty, S.K. Management by Values, 2009, Oxford University Press, New Delhi
● Chakraborty, S.K.: Foundation of Managerial Work-Contributions from Indian Thought,
1998, Himalaya Publication House, Delhi
● Chhabra, T.N., Values and Ethics in Business, 2011, Sun India Publications, New Delhi
● Fernando, A.C., Business Ethics: An Indian Perspective, 2009, Pearson Education, New
Delhi
● Joseph Des Jardins, An Introduction to Business Ethics, 2009, Tata Mc Graw Hill
● Khandelwal NK, Indian Ethos and Values for Managers, Himalaya Publishing House,
2009
● R Nandagopal, Ajith Sankar RN: Indian Ethics and Values in Management, 2010, Tata
Mc Graw Hill
● S.K. Chakraborty, Ethics in Management-Vedantic Approach, New Delhi, 1997, Oxford
India Ltd.
● Swami Jitatmananda, Indian Ethos for Management, Rajkot, Ramakrishna Ashrama,
1996.
● Velasquez, Business Ethics,Concepts & Cases, 6th edition, 2009, PHI

Note: Learners are advised to use latest edition of text books.

 91

Organizational Culture and Dynamics

BAC: DSE (HRM)- 7.2
Objective: The course aims to develop an insight into the concepts of organizational culture and
its dynamics. It will enable the students to understand human interaction in an organization.

Learning Outcomes: After completion of the course, learners will be able to:
1. understand the organizational culture and its related concepts;
2. understand the significance of effective communication in the organizations;
3. analyze the dynamics of organizational change;
4. handle cross cultural dynamics in the organizations;
5. evaluate the effectiveness and efficiency of an organization;

Course Contents:
Unit wise
Unit weightage A&A
C&K*
of marks **
(in %)
 92

Unit 1: Introduction 20 √
Unit 2: Organizational Communication and
20 √ √
Groups
Unit 3: Organizational Change 15 √ √
Unit 4: Workforce Diversity 25 √ √
Unit 5: Organizational Effectiveness 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction:

Organizational Culture; Concept, types, determinants and dimensions; Need and importance of
organizational culture, factors influencing the organizational cultural, organizational climate;
Difference between organizational culture and organizational climate.

Unit 2: Organizational Communication and Groups:

Communication: Importance, types, process, barriers to communication, building effective

communication.
Group Dynamics-Group types, group norms, group cohesiveness and group decision making.

Unit 3: Organizational Change:

Concept, nature and importance; Factors influencing change; Planned change, resistance to
change; Individual and organizational factors to stress; Prevention and management of stress.

Unit 4: Workforce Diversity:

Workforce diversity and inclusion; Developing organizational competency to manage diversity;

Resources needed for diversity management. Role of cultural leadership; Conflict-Concept and
types, managing conflict, functional and dysfunctional conflict.

Unit 5: Organizational Effectiveness:

Organizational effectiveness; Concept, nature and importance; Factors affecting organizational

effectiveness; Effectiveness and efficiency; Use of technology in managing effectiveness.

Practical Exercises:
The learners are required to:
1. compare the organizational culture and organizational climate of any two Indian
companies;
2. divide the class into small groups for role play. Identify the barriers to communication
and how to overcome;
3. practice management of stress tools like meditation, yoga, fitness exercises etc;
4. participate in simulation exercise in classroom to understand the implication of conflicts;
5. assume a case for organizational effectiveness in business context, write a report and
present how they would proceed step by step to achieve organizational effectiveness;
 93

6. assess the organisational culture of any of the 100 best companies to work with in India;

Suggested Readings:
● Cameron, K. S., & Whetten, D. A. (Eds.). (2013). Organizational effectiveness: A
comparison of multiple models. Academic Press.
● Chhabra, T. N. (2017). Management Process & Organizational Behaviour. Delhi: Sun
India Publications.
● Greenberg, J., & Baron, R. A. (1996). Organizational Behaviour. New Jersey: Prentice
Hall.
● Luthans, F. (2010). Organizational Behaviour. New York: McGraw Hill Education.
● Robbins, S. P., & Judge, T. A. (2015). Organizational Behaviour. New Delhi: London:
Pearson Education.
● Sekaran, U. (2004). Organisational Behavior: Text and Cases. New Delhi: Tata McGraw
Hill.
● Singh, A. K., & Singh, B. P. (2007). Organizational Behaviour. New Delhi: Excel Books
Pvt. Ltd.
● Singh, B. P., & Singh, A. K. (2002). Essentials of Management. New Delhi: Excel
Books.

Note: Learners are advised to use latest edition of text books.

 94

Technology in HR

BAC: DSE (HRM)- 7.3

Objective: The course aims to make students understand the basic concepts and trends of
Digital Transformation of the organization and learn their functional application for critical
decision making in HR.

Learning Outcomes: After completion of the course, learners will be able to:
1. to study and understand the applicability of technology in HR
2. to understand information systems designed for human resources.
3. to analyse the role of digital transformation in HR for rational decision making
4. to demonstrate trends of technology in HR for overall development of the employees and
the organization.
5. to visualise future trends for technology and HR

Course Contents:

Unit Unit wise weightage of C&K* A&A**

marks (in %)

Unit 1: Introduction of technology in HR 15 √

Unit 2 Human Resource Information 15 √ √

System (HRIS)

Unit 3: Unit 3 Digital Transformation in 25 √ √

HR

Unit 4: Current Trends in HR 25 √ √

Technology

Unit 5 Future Scenario for Technology 20 √ √

and HR: The RoadAhead

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1 Introduction of technology in HR

Introduction of technology in HR, Terminology of E-HRM: Information and Communication
Technology (ICTs), Human Resource Information System (HRIS) , Blockchain, Internet of
 95

Things (IoT), Artificial Intelligence (AI), Machine Learning (ML), Chatbots, Use of Technology
and its role in transforming HR practices, Challenges of digitization transformation
Unit 2 Human Resource Information System (HRIS)
Introduction to HRIS-Concept, Need, Purpose of Information Systems designed for HR, Metrics,
HR Administration and HRIS, Recent trends in HRIS

Unit 3 Digital Transformation in HR

Digital HR Transformation in all HR functions, Enterprise Resource Planning- Meaning,
Benefits and Pitfalls, Role of ERP in HRM, Challenges of Digital Transformation and its impact
on Performance Management and Decision Making

Unit 4 Current and Contemporary Trends in HR Technology

Current Technology Trends in HR-The intersection between the Trends, Remote working trends
and HR, Regulatory and Legal Issues regarding use of Technology, Future Workplace Trends

Practical Exercises:
The learners are required to:
1. interpret various e-HR issues via group discussion.
2. understand HR Terminologies using class presentations.
3. analyse the current and future trends in HR technology using case studies.
4. evaluate competencies of Technology in HR using report writing. (with plagiarism
report)
5. design and evaluate Technology in HR for decision making

Suggested Readings:

● Deborah Waddill, (2018), Digital HR A Guide to Technology-Enabled Human

Resources, Society for Human Resource Management, FIRST EDITION, ISBN (pbk):
978-1-586-44542-3; ISBN (PDF): 978-1-586- 44543-0; ISBN (EPUB): 978-1-586-
44544-7; ISBN (MOBI): 978-1-586-44545-4
● [Link]
n_Resource_Management
● Iqbal, N., Ahmad, M., Raziq, M., &Borini, F. (2019).Linking e-hrm practices and
organizational outcomes: empirical analysis of line manager‘s perception [Ebook] (21st
ed., pp. 48-69). São Paulo: Review of Business Management.
● Joshbersin (2021), HR Technology 2021: The Definitive Guide
● Marr, Bernard. Data-Driven HR: How to Use Analytics and Metrics to Drive
Performance, Kogan Page, Limited, 2018. ProQuest Ebook Central
● Roy Mac Leod (Ed.) New Technology and the workers Response, Sage Publications,
New Delhi
● Roy Mac Leod (Ed.) New Technology and the workers Response, Sage Publications,
New Delhi from [Link]
● Stacey Harris, Introduction to HR Technologies: Understand How to Use Technology to
Improve Performance and Processes, 1st Edition (2021).
 96

Human Resource Information System

BAC: DSE (HRM)- 8.1

Objective: The aim of the course is to enhance the conceptual and functional knowledge
relating to the use of technology in the functioning of HR affecting organizational
performance and to demonstrate different phases of development and implementation of
HRIS in organizations.

Learning Outcomes: After completion of the course, learners will be able to:
1. understand and explain the use of technology and the various types of information
systems in organizations
2. describe prevalent automatic user-friendly technologies existing in organizations
3. assess the various benefits associated with using technology in organizations
4. demonstrate the different phases of development and implementation of HRIS in any
organization
5. review the HRIS model within an organization for increasing organizational
performance

Course Contents:
Unit wise weightage of C A&
Unit marks (in %) & A
K *
* *
Unit 1: Computer Based Information 30
System and its types

√
Unit 2: Information system and its 25
application in HR

√
Unit 3: HRIS-process and life cycle 25

√
 97

Unit 4: Trends in HRIS 20

√
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to HRIS

Meaning, characteristics, types- Employee Information Systems, Position Control systems,
Application Selection and Placement Information systems, Performance Management
Information Systems, Government Reporting and Compliance Information System
Components and sources of HRIS, Role of HR in design and implementation of HRIS,
Limitations of HRIS, E-HRM, Difference between HRIS and HRMS, Digitization and need for
HRIS

Unit 2: Computer Based Information System

Computer Based Information Systems - Meaning, concept, types and functional applications-
TPS (Transaction Processing System), MIS (Management Information system), EIS (Executive
Information System), ES (Expert System), DSS (Decision Support System), OAP (Online
Analytical Processing)

Unit 3: HRIS-Process and Life Cycle

HRIS Life Cycle/Process-Search, Plan and Align, Define and Design, Configure and Test, Train
and Communicate, Deploy and Sustain

Unit 4: Trends in HRIS

Human Resources Information Systems in large and small organizations: Recent trends, Cases &
Exercises

Practical Exercises:
The learners are required to:
1. explain relevant concepts related to HRIS via projects and presentations.
2. understand the concepts using Focused group discussion.
3. assess the conceptual and practical framework by objective and subjective assessment
(class tests, assignments, MCQs, Fill in the blanks, and quiz)
4. analyse relevant case studies with respect to the use of HRIS
5. interpret technology implications of HRIS and recent trends using report writing

Suggested Readings:
● Bal, Y., Bozkurt, S., & Ertemsir, E. (2012). The importance of using human resources
information systems (HRIS) and a research on determining the success of HRIS (pp. 197-
210). River Publishers, Aalborg.
● 2. Ceriello, Vincent, with C. Freeman. Human Resource Management Systems:
Strategies, Tactics, and Techniques. Lexington, MA: Lexington Books, 1991.
● 3. Frantzreb, R. B. The Personnel Software Census. Roseville, CA: Advanced Personnel
Systems, 1993.
 98

● 4. Jahan, S. (2014). Human resources information system (HRIS): a theoretical

perspective.
● 5. Lawler, John J. "Computer-Mediated Information Processing and Decision Making in
Human Resource Management." In Research in Personnel and Human Resources
Management, vol. 10, edited by G. R. Ferris and K. M. Rowland. Greenwich, CT: JAI
Press, 1992, 301-45.
● 6. Ramayah, T., & Kurnia, S. (2012). Antecedents and outcomes of human resource
information system (HRIS) use. International Journal of Productivity and Performance
Management.
● 7. Walker, Alfred. Handbook of Human Resource Information Systems: Reshaping the
Human Resource Function with Technology. New York: McGraw-Hill, 1993.

Note: Learners are advised to use latest edition of text books.

Participative Management
BAC: DSE (HRM)- 8.2

OBJECTIVE: The course aims to create fundamental knowledge of environment of

participative management, role of trade unions, grievance handling and collective bargaining
in the organization through the pedagogy of case discussions and industrial experiences.

LEARNING OUTCOMES: After completion of the course, learners will be able to:

1. describe the theoretical concepts of participative management and its various levels,
forms, and modes of participation in management.
2. relate practical knowledge of participative management in India as a preventive tool to
industrial disputes.
3. use extensive and coherent knowledge of trade union in India and its role in the real
business world.
4. connect the various concepts and theories providing the relevance of industrial discipline
and grievance handling in India.
5. judge the collective bargaining and negotiation and to appraise with Indian issues related
to it and evaluate their effectiveness as a pre- requisite to industrial harmony in rapidly
changing environment.

COURSE CONTENTS:

UNIT UNIT WISE WEIGHTAGE C&K A&A

OF MARKS (IN %)

UNIT 1: WORKER’S PARTICIPATION: 15%

INTRODUCTION
√ √
 99

UNIT 2: WORKER’S PARTICIPATION IN 25%

MANAGEMENT IN INDIA
√ √

UNIT 3: TRADE UNIONISM IN INDIA 20%

√ √

UNIT 4: DISCIPLINE AND GRIEVANCE 20%

HANDLING
√ √

UNIT 5: COLLECTIVE BARGAINING 20%

√ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

UNIT 1: WORKER’S PARTICIPATION: INRODUCTION

Worker‘s participation in management- concept, features, objectives, factors, principles, types,

forms, levels, and importance; pre-conditions of worker‘s participation in management

UNIT 2: WORKER’S PARTICIPATION IN MANAGEMENT IN INDIA

Historical development in India, Various forms of workers participation in management, causes

of slow progress of workers patriation, problems of worker‘s participation in India; strategies to
make participative management more successful, present scenario of worker‘s participation in
India, Workers Director Scheme in Public Sector Banks.

UNIT 3: TRADE UNIONISM IN INDIA

Trade union movement in India- concept and significance; approaches and problems of trade
union in India; measures to strengthen trade unions in India, Penalties and procedures for trade
unions, popular trade unions in India, trade unionism with respect to any three industries.

UNIT 4: DISCIPLINE AND GRIEVANCE HANDLING

Industrial Discipline- concept, importance and principles; code of discipline; the concept of
grievance in industries, nature of employee‘s grievance, essentials of a good grievance
procedure, grievance procedure in Indian industries.

UNIT 5: COLLECTIVE BARGAINING

Collective bargaining–concept, definition, features, pre- requisites of collective bargaining in

India, role and process of negotiation and collective bargaining; difference between negotiation
and collective bargaining, problems of collective bargaining in India, levels of bargaining.

Note: Case studies are compulsory to develop the concept and evaluation of the students.
 100

PRACTICAL EXERCISES
The learners are required to:
1. class presentation and quiz submission on participative management,
2. focused group discussions on various forms of participative management and related
concepts.
3. comprehensive essay writing on various terms and concepts of participative management
with plagiarism report.
4. analyse the case studies to understand and evaluate the dynamics of participative
management in India
5. report writing exercises on critical decision making.

SUGGESTED READINGS

● Aggarawal, S. L. (1980), Industrial relations law in India. New Delhi: McMillen Comp.
India Ltd.
● Bharti, Verma & Yadav (2020), Participative Management. Delhi: Bharti Publication.
● Chadha, N. K. (2000), Human Resource Management –Issues, Case Studies &
Experimental exercises (2nd ed.). New Delhi: Sri Sai Printographaers.
● Chhabra, T. N. & Suri (2019), Industrial Relations Concept and Issues. Delhi: Dhanpat
Rai& Sons, Delhi.
● Kumar, S. (2009). Participative Management: Contemporary Issues and Challenges.
Delhi: Manak Publications Pvt. Limited.
● Mamoria, Mamoria and Gankar (2010), Dynamics of Industrial Relations. Himalaya
Publishing House, Delhi.
● Monappa Arun (2012), Industrial Relations and Labor laws. Tata McGraw Hill Edition,
New Delhi.
● Ramaswami, E. A. & Ramaswami V. (1981) Industry and Labour. New Delhi: Oxford
Publications.

Note: Learners are advised to use latest edition of text books.

 101

Gender Sensitization
BAC: SEC (HRM)-1
Objective: The course aims to provide an understanding about all types of gender, its related
concepts, gender inequality, violence and sexual harassment, the various acts involved and
the role of education in sensitizing the people.

Learning Outcomes: After completion of the course, learners will be able to:
1. Identify gender problems and become aware of the related societal inequalities.
2. Integrate gender issues with the day-to-day challenges.
3. Understand gender discrimination based on stereotyping.
4. Analyse the different case studies related to gender insensitivities, violence and
harassment.
5. Develop and propose gender-based policies to reduce the gender gap and equality for
nation building.

Course Contents:
Unit wise weightage C&K* A&A**
Unit of marks (in %)
Unit 1: UNDERSTANDING GENDER AND
CONCEPTS
20%
√
Unit 2: GENDER INEQUALITY AND ITS
IMPACT ON MEN AND WOMEN 20% √
Unit 3: VIOLENCE AND SEXUAL
HARASSMENT 30% √ √
Unit 4: PREVENTION, PROHIBITION AND
REDRESSAL OF VIOLENCE AGAINST 30% √ √
WOMEN

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: UNDERSTANDING GENDER AND CONCEPTS

Meaning of Gender; Gender Roles, Types of gender and their role-Male, Female and Trans-
Gender LGBTQ+ ; Social construction of Gender-Sexual division of labour, Gender
Sensitization and related concepts-gender accommodation, gender balance, gender disparity,
gender equality and equity; Gender Stereotyping and its impact; Feminism and Patriarchy-
Various feminist movements

Unit 2: GENDER INEQUALITY AND ITS IMPACT ON MEN AND WOMEN

Meaning of Gender Inequality and discrimination: Nature and Concept; Types of gender
inequality -at home, at school, at workplace; factors responsible for gender inequality; gender
sensitization-a potential solution; ways to promote gender sensitization.

Unit 3: VIOLENCE AND SEXUAL HARASSMENT

 102

Defining Violence; Types of Violence-physical, verbal, psychological, sexual and socio-

economic violence; Nature of violence, its victims and causes of violence; impact of gender-
based violence on men and women; Violence by men against men; sexual harassment at the
workplace; its impact on women and its consequences.

Unit 4: PREVENTION, PROHIBITION AND REDRESSAL OF SEXUAL VIOLENCE

AGAINST WOMEN
The POSH Act, 2013(Sexual Harassment of Women at Workplace-Prevention, Prohibition and
Redressal Act, 2013): Article 15(Vishakha Guidelines, University Grants Commission) Sakhsam
Provisions, Role, Implementation in HEIs and Other organizations, Role, Function and
Composition of ICC and relevant case studies.
Supreme Court judgements and provisions in major cases related to sexual harassment.

Practical Exercises:
The learners are required to:
1. understand and explain the various types of gender and their status in society using class
presentations and focused group discussion
2. analyse the different case studies related to gender-based violence, insensitivities and
harassment
3. appraise understanding of gender issues and their practical implications using objective
and subjective assessment methods (class tests, assignments, MCQs, Fill in the blanks,
and quiz)
4. interpret case laws and legal provisions in a manner to promote gender sensitization at
HEIs and workplace
5. suggest strategies to reduce gender gap and inequalities

Suggested Readings:
● Bhasin, Kamla, ‗ Gender Basics, Understanding Gender‘, Delhi: Women
Unlimited, 2000
● Bhatnagar, S. (2020). Women‟s Empowerment & Gender Parity: Gender
Sensitization-Book 1. Notion Press.
● Cortez, C., Arzinos, J., & De la Medina Soto, C. (2021). Equality of
Opportunity for Sexual and Gender Minorities. World Bank Publications.
● [Link]
%20Gender%20Sensitization_0.pdf
● [Link]
● [Link]
terms%20and%20concepts%[Link]
● Saksham: Measures for Ensuring the Safety of Women and Programmes for
Gender Sensitization on CampusesHandbook by UGC-
[Link]
● Saluja, A., Gosain, M., & Mahajan, P. (2020). Prevention of Sexual
Harassment of Women at Workplace (POSH Act 2013). Supremo Amicus,
21, 769.
 103

● Vyas, A. N., Malhotra, G., Nagaraj, N. C., & Landry, M. (2020). Gender
attitudes in adolescence: evaluating the Girl Rising gender-sensitization
program in India. International Journal of Adolescence and Youth, 25(1),
126-139.

Note: Learners are advised to use latest edition of text books.

 104

EMOTIONAL INTELLIGENCE
BAC: SEC (HRM)-2
Objective: The course aims to create a positive mindset of the future leaders (students) in order
to make them ready to face any challenges that the world might throw at them. Further, the
course will also help the students to become emotionally intelligent human beings.

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the meaning and need of emotional intelligence
2. understand and apply the components of emotional intelligence
3. interpret the emotions of self and others
4. demonstrate a positive and happy mind set
5. analyse their thoughts and master their mind
6. understand and apply the components of emotional intelligence

Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1: Introduction 10 √
√
Unit 2: Self-awareness and Self- 25 √ √
Management
Unit 3: Social Awareness and 25 √ √
Relationship Management
Unit 4: Techniques and strategies to 25 √ √
improve emotional intelligence
Unit 5: Application of Emotional 15 √ √
Intelligence
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction:
The Nature, characteristics of Emotions and types/ kinds of emotions, mood, and feelings,
factors affecting emotions, difference between thoughts, emotions, and actions, meaning and
components of emotional intelligence, Evolution from IQ to EQ.

Unit 2: Self Awareness & Self-Management:

Meaning of self-awareness, role of consciousness in self-awareness, self-motivation, knowing
your strengths and weaknesses, meaning of self-management, appreciative inquiry, time
management, urgent- important matrix, self-control and assertiveness, Johari Window.

Unit 3: Social Awareness & Relationship Management

Elements of social skills such as empathy, social connect, body language, listening actively, law
of energy & positive vibrations, gratitude, celebrate life- spending quality time with family,
friends and colleagues in order to build trust and team spirit, Transactional Analysis.

Unit 4: Techniques and strategies to improve emotional intelligence:

 105

Show you care, keep your word, law of patience, life positions (I am ok, you are ok), stress
management, role of emotional intelligence in success and happiness, strategies to improve
emotional intelligence.

Unit 5: Application of Emotional Intelligence: at the work and personal life with the help of
case studies and role plays, emotional intelligence and mental well-being of the human beings,
role of emotional intelligence in conflict management.

Practical Exercises:
The learners are required to:
1. standardised scale/ questionnaire to be administered in practical in order to know the
emotional quotient of the students
2. let us Acknowledge Exercise: It is a must to appreciate and acknowledge the work of
people around you. Build a culture in your class where every small and big positive act of
students is appreciated and acknowledged by using the words ―let us acknowledge‖
followed by a big round of applause
3. a daily reflection journal will be maintained by each student in order to understand his/
her feelings and the causes behind those feelings.
4. count your blessings: Everyone should write down all the good things he/ she has in his/
her life, it can be anything like a roof over your head, a smartphone, loving parents. Now
exchange your list with your partner and read his/ her list.
5. breathing, meditation and positive affirmation exercise: The students will engage in
breathing, meditation and positive affirmation exercises in order to live in the present
moment and enjoy the present
6. gratitude Notes: Make gratitude notes for all those people whom you wish to thank. Writ
what you feel for them and how grateful you are to them

Suggested Readings:
● Covey, S.R. (2013). The 7 habits of highly effective people. Pocket Books.
● Goleman, D. (2005). Emotional Intelligence. New York: Bantam Book. Emotional
Intelligence ([Link])
● Goleman, D. (2020). Emotional intelligence: Why it can matter more than IQ.
Bloomsbury Publishing.
● Harris, T. A. (1995). I' m ok you're ok.
● [Link]
Commerce - MPOB -
● Emotions, Johari Window, Transactional analysis, Appreciative Inquiry, Stress
management, Management of Conflict
● Johnston, E., & Olson, L. (2015). The feeling brain: The biology and psychology of
emotions. W.W. Norton & Company.
● Mangal, S.K., Mangal, S. (2015). Emotional intelligence: Managing emotions to win in
life. PHI Learning Private Limited
● Mersino, A. C. (2013). Emotional intelligence for project managers: The People Skills
You Need to achieve outstanding results. AMACOM.
● Payne, R., & Cooper, C. L. (2001). Emotions at work: Theory, research, and applications
in management. Wiley.
● Robbins, S. P., Judge, T. A., & Vohra , N. (2018). Organizational Behavior (18 ed.).
Pearson.
● Singh, D. (2003). Emotional intelligence at work. New Delhi: Response Books.
● Stein, S., & Book, H. E. (2011). The Eq Edge Emotional Intelligence and your success.
Jossey-Bass.
 106

● Strongman, K. T. (2007). The psychology of emotion: From Everyday Life to theory. J.

Wiley.

Note: Learners are advised to use latest edition of text books.

 107

HR Analytics
BAC: SEC (HRM)-
PLEASE CONFIRM THE PLACEMENT IN SEM AS I AM UNAWARE OF IT

Objective: The aim of the course is to acquaint students with the fundamentals of HR analytics
and their application in the workplace, as well as to teach them how to identify data sources,
construct HR metrics, and utilise them to design long-term measures for HR decision-making.

Learning Outcome: At the end of this unit, learners will be able to:

1. understand the conceptual framework of HR Analytics

2. understand the use of HR metrics and its measurement and application in policy making

3. gain understanding of different statistical tools used for analysing HR data.

Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1: Introduction 20

√
Unit 2: HR Metrics 30 √ √
Unit 3: Statistics tools 30 √ √
Unit 4: HR Analytics Process 20 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1 Introduction to HR Analytics

Concept of Analytics, Concepts of Analytics in HR Context: People, Workforce and HR,

Importance of HR Analytics, Understanding HR indicators.

Unit 2 HR Metrics

Defining Metrics: key metrics measured by HR Analytics; Demographics, data sources and
requirements, Data requirements and types of data, tying data sets together, Difficulties in
obtaining data, ethics of measurement and evaluation

Unit 3 Statistical Tools

Statistical analysis for HR (Measures of central tendency-Mean, Median, Mode; Basics of

regression analysis), Graphs, tables, spreadsheets.

Unit 4 HR Analytics Process

 108

Frameworks for HR Analytics: LAMP Framework, HCM 21 Framework, HR Analytics Process/

Cycle, HR Scorecard.

Practical Exercises
The learners are required to:
1. explain relevant concepts by way of Class presentation.
2. understand the concepts using Focused group discussion.
3. assess the understanding of conceptual and practical framework by objective and
subjective assessment (Class test, assignments, MCQs, Fill in the blanks and quiz).
4. analyse the case studies to understand the dynamics of HR Analytics.
5. develop reports using HR Analytics statistics for policy making.

Suggested Readings:
● Bassi, L., Carpenter, R., and McMurrer, D., HR Analytics Handbook, Reed Business
● Becker, B.E., Huselid, M.A., Ulrich, D., The HR Scorecard: Linking People, Strategy
and Performance, Harvard Business School Press
● Fitz-Enz, J., The New HR Analytics: Predicting the Economic Value of Your Company's
Human Capital Investments, American Management Association
● Fundamentals of HR analytics By Praveen Kumar C, Sreeranjani rao and Nayana N
● Fundamentals of HR Analytics: A Manual on Becoming HR Analytical, Emerald Group
Publishing by Fermin Diez, Mark Bussin, Venessa Lee
● H R Analytics: The What, Why and How by Tracy Smith
● HR analytics Essentials by Michael J. Walsh
● HR analytics: Understanding Theories and Applications by Dipak Kumar Bhattacharyya
● Prasad, B. V. S., and Sangeetha, K., HR Metrics: An Introduction, IUP
● Predictive HR Analytics Mastering the HR Metric by Dr Martin R Edwards and Kirsten
Edwards.

Note: Learners are advised to use latest edition of text books.

B.A. (Programme): Semester I

Work environment for HRM
BAC: GE (HRM)-1

Objective: The course aims to enable the learners to understand and apply the important
concepts of HRM including HRD, understanding workplace environment, ethical practices in the
workplace, TQM.
 109

Learning Outcomes: After completion of the course, learners will be able to:
1. understand the evolution of HRM
2. examine the work place in terms of conflict and stress
3. recognize the importance of TQM practices in organisations
4. analyze the quality of working life (QWL) and quality circles (QC)
5. explore ethical concerns for the organisations
Course Contents:
Unit wise C&K* A&A
Unit weightage of **
marks (in %)
Unit 1: Human resource management: An 20 √ √
Overview
Unit 2: Workplace Environment 20 √ √
Unit 3: Total Quality Management 20 √ √
(TQM)
Unit 4: Quality of Working Life (QWL) 20 √ √
and Quality Circles (QC)
Unit 5: Ethical Issues in HRM 20 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Human resource management (HRM): An Overview

HRM- concept, need, evolution and functions, Difference between human resource management
and human resource development

Unit 2: Workplace Environment

Workplace conflict: an overview, causes, and solutions; managing workforce diversity; flexible
work arrangements; Health and safety measures at workplace.

Unit 3: Total Quality Management (TQM)

TQM- Concept, components and its implementation strategies; Knowledge management and
learning organisation.

Unit 4: Quality of Working Life (QWL) AND Quality Circles (QC)

Meaning, importance, approaches for enhancing QWL, and conditions for QWL success;
Meaning, objectives, and importance of QC.

Unit 5: Ethical Issues in HRM

Ethics at work: Meaning, Importance, and significance, Factors Affecting Ethical Behaviour at
Work, and Ethical Issues in HR

Practical Exercises:
The learners are required to:
1. visit an industrial unit to learn about workplace environment after interacting with the
trade union leaders, workers, and HR managers and prepare a report of such visit.
2. prepare a questionnaire to access the quality of work life of employees in particular
segment of organisation.
3. participate in role play activity for a situation where group has a conflict and how as a
manager you will deal with the same.
 110

4. design a strategy for the wellness of employees in the organisation.

Suggested Readings:
● Chabbra, T.N.(2016). Human Resource Management: Concepts and Issues. DhanpatRai
and Co. Publications.
● Durai, P.(2016). Human Resource Management (2nd ed.). New Delhi: Pearson
Education.
● Mondy, A., Wayne and Martocchio, J. J. (2016). Human Resource Management (14th
Ed.).Pearson Education Publications.
● Rao, V.(2016) Human Resource [Link] Publications Pvt. Ltd.
Verma, R.B.S. and Singh, A.P. Manav Sansadhan Vikas Aevam Prabandhan Ki
Ruprekha (Hindi), New Royal Book Company, 2009.

Note: Learners are advised to use latest edition of text books.

 111

EMOTIONAL INTELLIGENCE
BAC: GE (HRM)-2

Objective: The course aims to create a positive mindset of the future leaders (students) in order
to make them ready to face any challenges that the world might throw at them. Further, the
course will also help the students to become emotionally intelligent human beings.

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the meaning and need of emotional intelligence
2. understand and apply the components of emotional intelligence
3. interpret the emotions of self and others
4. demonstrate a positive and happy mind set
5. analyse their thoughts and master their mind
6. understand and apply the components of emotional intelligence

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction 10 √
√
Unit 2: Self-awareness and Self- 25 √ √
Management
Unit 3: Social Awareness and 25 √ √
Relationship Management
Unit 4: Techniques and strategies to 25 √ √
improve emotional intelligence
Unit 5: Application of Emotional 15 √ √
Intelligence
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction:
The Nature, characteristics of Emotions and types/ kinds of emotions, mood, and feelings,
factors affecting emotions, difference between thoughts, emotions, and actions, meaning and
components of emotional intelligence, Evolution from IQ to EQ.

Unit 2: Self Awareness & Self-Management:

Meaning of self-awareness, role of consciousness in self-awareness, self-motivation, knowing
your strengths and weaknesses, meaning of self-management, appreciative inquiry, time
management, urgent- important matrix, self-control and assertiveness, Johari Window.

Unit 3: Social Awareness & Relationship Management

Elements of social skills such as empathy, social connect, body language, listening actively, law
of energy & positive vibrations, gratitude, celebrate life- spending quality time with family,
friends and colleagues in order to build trust and team spirit, Transactional Analysis.

Unit 4: Techniques and strategies to improve emotional intelligence:

 112

Show you care, keep your word, law of patience, life positions (I am ok, you are ok), stress
management, role of emotional intelligence in success and happiness, strategies to improve
emotional intelligence.

Unit 5: Application of Emotional Intelligence: at the work and personal life with the help of
case studies and role plays, emotional intelligence and mental well-being of the human beings,
role of emotional intelligence in conflict management.

Practical Exercises:
The learners are required to:
1. standardised scale/ questionnaire to be administered in practical in order to know the
emotional quotient of the students
2. let us Acknowledge Exercise: It is a must to appreciate and acknowledge the work of
people around you. Build a culture in your class where every small and big positive act of
students is appreciated and acknowledged by using the words ―let us acknowledge‖
followed by a big round of applause
3. a daily reflection journal will be maintained by each student in order to understand his/
her feelings and the causes behind those feelings.
4. count your blessings: Everyone should write down all the good things he/ she has in his/
her life, it can be anything like a roof over your head, a smartphone, loving parents. Now
exchange your list with your partner and read his/ her list.
5. breathing, meditation and positive affirmation exercise: The students will engage in
breathing, meditation and positive affirmation exercises in order to live in the present
moment and enjoy the present
6. gratitude Notes: Make gratitude notes for all those people whom you wish to thank. Writ
what you feel for them and how grateful you are to them

Suggested Readings:

● Covey, S.R. (2013). The 7 habits of highly effective people. Pocket Books.
● Goleman, D. (2005). Emotional Intelligence. New York: Bantam Book. Emotional
Intelligence ([Link])
● Goleman, D. (2020). Emotional intelligence: Why it can matter more than IQ.
Bloomsbury Publishing.
● Harris, T. A. (1995). I' m ok you're ok.
● [Link]
Commerce - MPOB -Emotions, Johari Window, Transactional analysis, Appreciative
Inquiry, Stress management, Management of Conflict
● Johnston, E., & Olson, L. (2015). The feeling brain: The biology and psychology of
emotions. W.W. Norton & Company.
● Mangal, S.K., Mangal, S. (2015). Emotional intelligence: Managing emotions to win in
life. PHI Learning Private Limited
● Mersino, A. C. (2013). Emotional intelligence for project managers: The People Skills
You Need to achieve outstanding results. AMACOM.
● Payne, R., & Cooper, C. L. (2001). Emotions at work: Theory, research, and applications
in management. Wiley.
● Robbins, S. P., Judge, T. A., & Vohra , N. (2018). Organizational Behavior (18 ed.).
Pearson. Singh, D. (2003).
● Emotional intelligence at work. New Delhi: Response Books.
● Stein, S., & Book, H. E. (2011). The Eq Edge Emotional Intelligence and your success.
Jossey-Bass.
 113

● Strongman, K. T. (2007). The psychology of emotion: From Everyday Life to theory. J.

Wiley.

Note: Learners are advised to use latest edition of text books.

B.A. (Programme): Semester 1

SEC: Gender Sensitization

Objective: The course aims to provide an understanding about all types of gender, its related
concepts, gender inequality, violence and sexual harassment, the various acts involved
and the role of education in sensitizing the people.
Learning Outcomes: After completion of the course, learners will be able to:
6. Identify gender problems and become aware of the related societal inequalities.
7. Integrate gender issues with the day-to-day challenges.
8. Understand gender discrimination based on stereotyping.
9. Analyse the different case studies related to gender insensitivities, violence and
harassment.
10. Develop and propose gender-based policies to reduce the gender gap and equality for
nation building.

Course Contents:
Unit wise C A&
Unit weightage of & A
marks (in K *
%) * *

Unit 1: UNDERSTANDING GENDER AND

CONCEPTS 20%
 114

Unit 2: GENDER INEQUALITY AND ITS 20% √

IMPACT ON MEN AND WOMEN

Unit 3: VIOLENCE AND SEXUAL 30% √ √

HARASSMENT

Unit 4: PREVENTION, PROHIBITION AND 30% √ √

REDRESSAL OF VIOLENCE AGAINST
WOMEN

Unit 1: UNDERSTANDING GENDER AND CONCEPTS

Meaning of Gender; Gender Roles, Types of gender and their role-Male, Female and Trans-
Gender LGBTQ+ ; Social construction of Gender-Sexual division of labour, Gender
Sensitization and related concepts-gender accommodation, gender balance, gender
disparity, gender equality and equity; Gender Stereotyping and its impact; Feminism and
Patriarchy-Various feminist movements
Unit 2: GENDER INEQUALITY AND ITS IMPACT ON MEN AND WOMEN
Meaning of Gender Inequality and discrimination: Nature and Concept; Types of gender
inequality -at home, at school, at workplace; factors responsible for gender inequality;
gender sensitization-a potential solution; ways to promote gender sensitization.

Unit 3: VIOLENCE AND SEXUAL HARASSMENT

Defining Violence; Types of Violence-physical, verbal, psychological, sexual and socio-

economic violence; Nature of violence, its victims and causes of violence; impact of
gender-based violence on men and women; Violence by men against men; sexual
harassment at the workplace; its impact on women and its consequences.

Unit 4: PREVENTION, PROHIBITION AND REDRESSAL OF SEXUAL

VIOLENCE AGAINST WOMEN
The POSH Act, 2013(Sexual Harassment of Women at Workplace-Prevention, Prohibition
and Redressal Act, 2013): Article 15(Vishakha Guidelines, University Grants
Commission) Sakhsam
Provisions, Role, Implementation in HEIs and Other organizations, Role, Function and
Composition of ICC and relevant case studies.
Supreme Court judgements and provisions in major cases related to sexual harassment.

Practical Exercises:

The learners are required to:

6. Understand and explain the various types of gender and their status in society using class
presentations and focused group discussion
7. Analyse the different case studies related to gender-based violence, insensitivities and
harassment
 115

8. Appraise understanding of gender issues and their practical implications using objective
and subjective assessment methods (class tests, assignments, MCQs, Fill in the blanks,
and quiz)
9. Interpret case laws and legal provisions in a manner to promote gender sensitization at
HEIs and workplace
10. Suggest strategies to reduce gender gap and inequalities

Suggested Readings:
1. Bhatnagar, S. (2020). Women‟s Empowerment & Gender Parity: Gender Sensitization-
Book 1. Notion Press.
2. Bhasin, Kamla, ‗ Gender Basics, Understanding Gender‘, Delhi: Women Unlimited,
2000
3. Cortez, C., Arzinos, J., & De la Medina Soto, C. (2021). Equality of Opportunity for
Sexual and Gender Minorities. World Bank Publications.
4. [Link]
d%20concepts%[Link]
5. [Link]
6. Vyas, A. N., Malhotra, G., Nagaraj, N. C., & Landry, M. (2020). Gender attitudes in
adolescence: evaluating the Girl Rising gender-sensitization program in India.
International Journal of Adolescence and Youth, 25(1), 126-139.
7. Saksham: Measures for Ensuring the Safety of Women and Programmes for Gender
Sensitization on CampusesHandbook by UGC-
[Link]
8. [Link]
9. Saluja, A., Gosain, M., & Mahajan, P. (2020). Prevention of Sexual Harassment of
Women at Workplace (POSH Act 2013). Supremo Amicus, 21, 769.

COMMERCIAL LAWS AND

CORPORATE GOVERNANCE
116
 117

LIMITED LIABILITY PARTNERSHIP: LAW AND PRACTICE

BAC: Discipline (CLCG)- A1

Objective: The course aims to impart knowledge of provisions of law and corresponding
rules related to Limited Liability Partnership. Case studies and problems involving issues
in LLP are required to be discussed.
Learning Outcomes: After completion of the course, learners will be able to:
16. understand the benefits available to partners in carrying out business in LLP form of
business
17. describe the process and effect of registration of LLP
18. explain the relationship of partners inter se and relationship of partners with LLP
19. comprehend various provisions related to contribution and financial disclosures
20. enumerate the process of conversion of existing business entities into LLP
Course Contents:
Unit wise C&K* A&A
Unit weight **
age of
marks
(in %)
Unit 1: Nature of Limited Liability 20 √ √
Partnership
Unit 2: Incorporation of LLP 25 √ √
Unit 3: Partners, their relations and 20 √ √
liabilities
Unit 4: Contribution and Financial 15 √ √
Disclosures
Unit 5: Conversion into LLP, Winding up 20 √ √
and Dissolution
Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Nature of Limited Liability Partnership

Introduction to LLP, administrative mechanism, salient features, small LLP, difference
between LLP and partnership firm, difference between LLP and company.
Unit 2: Incorporation of LLP
Incorporation by registration, incorporation document, LLP agreement, online registration of
LLP, effect of registration, name of LLP and change therein, rectification of name,
registered office and change therein.
Unit 3: Partners, their relations and liabilities
Eligibility to be a partner, eligibility to be a designated partner, relationship of partners,
cessation of partnership interest, registration of changes in partners, extent of liability of
LLP, extent of liability of partner, whistle blowing.
Unit 4: Contribution and Financial Disclosures
Form of contribution, obligation to contribute, maintenance of books of accounts, other
records and audit, statement of accounts and solvency, annual return.
Unit 5: Conversion into LLP, Winding up and Dissolution
Process of conversion of firm, private company, unlisted public company into LLP, winding
up and dissolution, winding up by tribunal
Practical Exercises:
 118

The learners are required to:

6. prepare a list of factors which make LLP a hybrid form of organization
7. (a) check availability of name using ‗check LLP name service‘ on MCA portal.
(b) examine FiLLiP web form from notification on MCA portal and enlist the mandatory
fields.
8. explore the significance of designated partner identification number (DPIN) and examine
various fields in relevant forms.
9. enlist mandatory fields related to accounts and solvency from form ‗Statement of Account
and Solvency and Charge filing‘ accessed from notification on MCA portal
10. collect data related to conversion from latest monthly information bulletin available on
MCA portal.

Suggested Readings:
● Kuchhal, M C. Business Laws. New Delhi. Vikas Publishing House.
● Sharma, J.P. and Kanojia S. Business Laws. New Delhi. Bharat Law House Pvt. Ltd.
● Singh, Avtar. The Principles of Mercantile Law. Lucknow. Eastern Book Company.
● Tulsian P.C. Business Law. New Delhi. Tata McGraw Hill.
● Jain D.K. & Jain I. Law & Procedure of Limited Liability Partnership. Bharat Law
House Pvt Ltd..

Additional Resources
• Maheshwari, S.K. and Maheshwari, S. N. Business Law. Himalaya Publication House-New
Delhi.

Note: Learners are advised to use latest edition of text books

 119

CYBER CRIMES AND LAWS

BAC: Discipline (CLCG)- A2

Objective: The course aims to create an understanding of cybercrimes and to familiarize the
students with the application of cyber laws in business and day to day life.
Learning Outcomes: After completion of the course, learners will be able to:
21. identify cyber risk associated with online activities and develop cyber hygiene.
22. prepare themselves for safe working in the vertical having varied access points, data
sources, network, and system-related issues in online activities.
23. generate and preserve electronic evidences for personal and professional use.
24. work safely in global virtual space conforming to the regulatory framework and not
falling under the ambit of cybercrimes.
25. analyse the cases and find pertinent facts for resolutions on managerial cyber issues.
Course Contents:
Unit wise C A&
Unit weight & A
age of K *
marks * *
(in %)
Unit 1: Introduction to Cybercrimes 20% √ √
Unit 2: Contemporary Business Issues in Cyber 20% √ √
Space
Unit 3: Legal framework and Cyber Laws in 20% √ √
India
Unit 4: Regulatory Framework and International 20% √ √
Perspective
Unit 5: Case Laws 20% √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Cybercrimes

Computer crime and cybercrimes; Distinction between cybercrime and conventional crimes;
Kinds of cybercrimes - cyber stalking, cyber terrorism, forgery and fraud, crimes related
to IPRs, cyber defamation, computer vandalism, cyber forensic.
Unit 2: Contemporary Business Issues in Cyber Space
Web-Centric Business, E-Business, and its significance, Instant messaging platform, social
networking sites and mobile applications, security risks, Cyber jurisdiction, E-forms;
Electronic Money Transfer and UPI, Privacy of Data and Secure Ways of Operation in
Cyber Space.
Unit 3: Legal framework and Cyber Laws in India
Definitions under IT Act, 2000; Authentication of Electronic Records; Electronic
Governance; Legal Recognition of Electronic Records; Legal Recognition of Digital
Signatures; Applications and usage of electronic records and Digital Signatures in
Government and its Agencies; Retention of Electronic Records, Intermediaries, and their
liabilities; E-signatures.

Unit 4: Regulatory Framework and International Perspective

Regulation of Certifying Authorities; Appointment and Functions of Controller; License to
issue Digital Signatures Certificate; Renewal of License; Controller‘s Powers; Procedure
to be Followed by Certifying Authority; Issue, Suspension and Revocation of Digital
 120

Signatures Certificate, Duties of Subscribers; Penalties and Adjudication; Appellate

Tribunal; Offences; Regulations of PPI (Pre-Payment Instruments) by RBI, Overview of
GDPR and Indian data protection regime.

Unit 5: Case Laws

1. Communication Device-Section 2(ha) of the Information Technology (Amendment)
Act, 2008-‗State v Mohd. Afzal and others (2003), VIIAD (Delhi) 1, 107(2003)
DLT385, 2003(71) DRJ178, 2003(3) JCC1669‘
2. Computer Network-Section 2 (j) of the Information Technology (Amendment) Act,
2008 ‗Diebold System Pvt Ltd. v The Commissioner of Commercial Taxes, (2006),
144 STC, 59 (Kar)‘
3. Electronic Record Sec. 2 (t)- ‗Dharambir v Central Bureau of Investigation 148
(2008) DLT 289‘
4. Penalty for Damage to Computer or Computer System- Section 43-‗Umashankar
Sivasubramanian v ICICI Bank, 18.04.2010. (Petition No. 2462/2008)‘
5. Tampering with Computer Source Documents-Section 65-‗Syed Asifuddin and Ors.v
The State of Andhra Pradesh & Anr. 2006 (1) ALD Cri 96, 2005 CriLJ 4314‘
6. Punishment for sending offensive messages-Sec. 66A- ‗SMC Pneumatics (India) Pvt.
Ltd v Jogesh Kwatra‖, Suit No. 1279/2001‘
7. Punishment for Identity Theft-Section 66C- ‗CBI v Arif Azim Case Judicial Reports
(Criminal) 2003 (2) page 272‘
8. Punishment for Cheating by Personating by using Computer Resource-section 66D-
‗National Association of Software and Service Companies (NASSCOM)v Ajay Sood.
(2005) F.S.R. 38; 119 (2005) DLT 596, 2005 (30) PTC 437 Del‘
9. Punishment for Publishing or Transmitting Obscene Material in Electronic form
section 67-‗Avnish Bajaj v State (N.C.T.) of Delhi, (2005) 3 Comp, LJ 364 ( Del),
116(2005) DLT427, 2005(79) DRJ576‘
10. Punishment for Publishing or Transmitting of Material Containing Sexually Explicit
Act, etc., in Electronic Form-Section 67A-‗R v Graham Waddon., Southwark [Crown
Court, 30/6/1999]‘

Practical Exercises:
The learners are required to:
1. conduct a survey to ascertain the awareness about various cybercrimes in their nearby
locality
2. learn the procedure of filing online and offline complaint in cyber cell.
3. enlist usage of e-signatures and digital signatures in daily life.
4. spread awareness about various cyber offences and remedies available
5. analyse recent cases related to various cybercrimes.

Suggested Readings:
• Arora, Sushma. and Arora R. Cybercrimes and laws, Taxmann Pvt Ltd, New Delhi.
• Brian, Craig. Cyber Law: The Law of the Internet and Information Technology. Pearson
Education.
 121

• Gusai, O.P. Concept Building Approach to Cybercrimes and Cyber Laws: Indian and
International Perspective. Cengage Learning India Pvt. Ltd. Delhi
• Sharma J. P., and Kanojia, S. E-Business and Cyber Laws. New Delhi. Bharat Law House
Pvt Ltd.

Additional Resources:
● Joseph, P.T. E-Commerce-An Indian Perspective. PHI
● Painttal, D. Law of Information Technology, New Delhi: Taxmann Publications Pvt. Ltd.
● Rattan, J. Cyber Crime and Information Technology, Bharat Law House, Pvt Ltd.
● Information Technology Rules & Cyber Regulations Appellate Tribunal Rules with
Information Technology Act 2000. Taxmann Publications Pvt. Ltd., New Delhi.

Note: Learners are advised to use latest edition of text books.

 122

INTELLECTUAL PROPERTY RIGHTS-I

BAC: Discipline (CLCG)- A3

Objective: The course aims to impart knowledge of intellectual property rights, IPR related
issues and rationale behind IPR protection with a focus on Patent Law and Trademark
Law and its role in new age business.

Learning Outcomes: After completion of the course, learners will be able to:
26. understand the concept of intellectual property and IP rights.
27. describe different types of intellectual properties.
28. discuss Indian Patent Law.
29. comprehend patent infringement and remedies thereof.
30. explain trademark and its registration procedure.
Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1: Introduction to IP Rights 15 √
√
Unit 2: Types of Intellectual Properties 15 √
√
Unit 3: Indian Patent Law 20 √
√
Unit 4: Patent Infringement- Meaning 20 √
and Remedies
√
Unit 5: Trade Mark 30 √
√
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to IP Rights

Concepts of property and Intellectual Properties; Meaning, Types and Theories of IPR, need
for protection of IPR, Importance & Benefits of IPR, Financial value of IPRs,
commercial transactions in the intellectual property sphere, IPR Concerns in Cyber
Space, Issue of Piracy.
Unit 2: Types of Intellectual Properties
Different Types of Intellectual Properties - Copyrights, Trademarks, Patents, Designs,
Utility, Models, Trade secrets & Geographical Indications.
Unit 3: Indian Patent Law
Meaning, Nature & Role of Patent, Objectives of Patenting; Duration of Patents, Conditions
of Patentability, Types & Procedure of Patent Applications, Revocation of Patents,
Surrender of Patents, Patent Search, Patent Agents- Qualification and Procedure of
Registration.
Unit 4: Patent Infringement- Meaning and Remedies
 123

Meaning & Classification; Exceptions to Infringement, Justification of Patent infringement,

Compulsory Licensing, Parallel Imports, Revocation of patents, Civil and Criminal
Remedies, Reliefs in Suits for Infringement, Patent Authorities, Controller General of
Patents, Patent Examiners, IPAB-Intellectual Property Appellate Board)
Unit 5: Trademarks
Meaning & Need of Protection of Trademark, Concept of Well-Known Trademark and
Permitted use, Difference from Collective Marks & Certification Mark; Trademark
Search, Registration Procedure and Grounds of Refusal, Duration and Renewal of Trade
Mark Registration, Infringement and exceptions to Infringement; Assignment and
Transmission, Position of Unregistered Trademark. Domain Name and Cyber Squatting.
Practical Exercises:
The learners are required to:
11. list out concerns of IPR in cyber space with contemporary examples
12. prepare a list of points which are required to be considered while adopting Trademark
13. prepare a list of patentable and non-patentable items on the basis of conditions of
patentability
14. prepare a summary of at least five cases of patent infringement in India
15. prepare a list of different fees charged for Trademark applications
Suggested Readings:
● Wadehra, B. L. Law Relating to Intellectual Property. Delhi: University law Publishing
Co. Pvt. Ltd.
● Chakravarty, R., & Gogia, D. Chakravartys. Intellectual property law: IPR. New Delhi:
Ashoka Law House.
● R. Radhakrishnan. Intellectual Property Rights: Text and Cases, Excel Books India.
● M. Venkataraman. An Introduction to Intellectual Property Rights.
● Aplin, T. & Davis, J. Intellectual Property Law: Text, Cases and Materials, Oxford
University Press.
● Narayanan, P. Intellectual Property Law, Eastern Law House.
● N. Pandey & D. Khushdeep, Intellectual Property Rights, PHI Learning Pvt. Ltd.
● Ahuja, V.K. Intellectual Property Rights in India, LexisNexis.
Additional References
● Bentley, L., Sharman, B., Gangjee, D. & Johnson. P. Intellectual Property Law. Oxford
University Press.
● The Patents Act, 1970 with Latest Rules and Amendments
● Trade Marks Act, 1999 with Latest Rules and Amendments
● Intellectual Property Laws Bare Act (2022), Govt. of India
Note: Learners are required to refer to latest version of reading.
 124

SALE OF GOODS ACT 1930- CASES AND APPLICATION

BAC: Discipline (CLCG)- A4
Objective: The course aims to familiarize the students with the provisions of Sale of Goods
Act, an important constituent of business laws. Case laws relevant for the inception and
conduct of general and business activities are required to be discussed.

Learning Outcomes: After completion of the course, learners will be able to:
1. understand basic aspects of contract of sale vis-a-vis agreements and subsequently enter
into valid business propositions.
2. recognize and differentiate between condition and warranty.
3. describe the rules relating to transfer of property.
4. comprehend the provisions relating to performance of contract and delivery of goods.
5. analyse who is an unpaid seller and his rights.
Course Contents:
Unit wise C&K A&A*
Unit weightage of *
marks (in %)
Unit 1: Nature and Formation of Contract of Sale 20% √ √
Unit 2: Condition and Warranty 20% √ √
Unit 3: Rules regarding Transfer of Ownership 20% √ √
Unit 4: Performance of Contract of Sale 20% √ √
Unit 5: Unpaid Seller and his Rights 20% √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Nature and Formation of Contract of Sale

Contract of Sale- meaning, features, difference between sale and agreement to sell, definition of
goods, price ascertainment

Unit 2: Condition and Warranty

Meaning and difference between of conditions and warranties, implied and express condition
and warranty, doctrine of caveat emptor

Unit 3: Rules regarding Transfer of Ownership

Rules regarding transfer of ownership, risk passes with ownership, sale by non-owners

Unit 4: Performance of Contract of Sale

Meaning of delivery of goods, modes of delivery, rules relating to delivery of goods

Unit 5: Unpaid Seller

 125

Unpaid seller – meaning, rights of an unpaid seller against the goods viz., right of lien, right
of stoppage of goods in transit, right of resale, right of an unpaid seller against buyer
personally

Practical Exercises:

The learners are required to:

1. enlist real life examples to differentiate between sale and an agreement to sell.
2. A. enumerate types of implied conditions available under different situations.
B. prepare a list of situations from our environment where rule of „caveat emptor‟ is
not applicable.
3. observe and list out from your environment the general rules relating to transfer of
ownership.
4. list out the examples of actual and symbolic delivery from the contracts daily entered
into.
5. prepare a list of rights of an unpaid seller based on observations from day to day
experiences.
6. give day to day experiences of sale contracts entered.

Suggested Readings:
● Jagota R. Business Laws. MKM Publishers ScholarTech Press.
● Sharma, J.P. and Kanojia S. Business Laws. New Delhi. Bharat Law House Pvt. Ltd.
● Singh, Avtar. The Principles of Mercantile Law. Lucknow. Eastern Book Company.
● Tulsian P.C. Business Law. New Delhi. Tata McGraw Hill.

Additional Resources:
● Kuchhal, M C. Business Laws. New Delhi. Vikas Publishing House.
● Arora, S. Business Laws. New Delhi. Taxmann
● Sharma, J.P. and Kanojia S. Vyavsayik Sanniyam, Delhi University Hindi Cell. (For
Hindi)

Note: Learners are advised to use latest edition of text books

 126

SOCIAL SECURITY LAWS

BAC: Discipline (CLCG)- A5

Objective: The course aims to familiarize the students with the understanding and provisions
of social security laws. Case studies and issues involved in social security laws are
required to be discussed.

Learning Outcomes: After completion of the course, learners will be able to:
31. understand the legal framework provided for social security.
32. comprehend the calculation and payment of employee‘s compensation.
33. understand various labour benefit schemes.
34. discuss the benefits available for defined set of employees.
35. acquaint themselves with framework provided for gratuity.

Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1: Introduction 10% √
√
Unit 2: Employees Compensation 20% √ √
Unit 3: Employees Provident Fund 25% √ √
Unit 4: Employees State Insurance 25% √ √
Unit 5: Payment of Gratuity 20% √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction
Meaning of social security; Development of social security in India, Legal framework of
social security in India.

Unit 2: Employees Compensation

Definitions under the legislation#; Partial and total disablement; injury; Employer‘s liability
for compensation; Amount of compensation; Contracting.

Unit 3: Employees Provident Fund

Definitions under the legislation#; EPF Schemes– Employees‘ Provident Fund Scheme;
Employees‘ Pension Scheme; Employees‘ Deposit linked Insurance Scheme.

Unit 4: Employees State Insurance

Definitions under the legislation#; Partial and Permanent Disablement; ESI Corporation;
Contributions; Benefits available under Employees‘ State Insurance.
 127

Unit 5: Payment of Gratuity

Definitions under the legislation#; Continuous service; Payment of gratuity; Forfeiture of
gratuity; Determination of amount of gratuity.

Practical Exercises:
The learners are required to:
16. discuss the need of social security laws.
17. analyse the relation between compensation and ‗relevant factor‘.
18. discuss various schemes within the ambit of employees‘ provident fund.
19. visit nearby ESI hospital or dispensary and enlist the services available for employees
covered under the legislation.
20. identify scenarios wherein employees‘ gratuity can be forfeited.

Suggested Readings:
● Malik, K. L. Industrial Laws and Labour Laws, Eastern Book Company, Lucknow.
● Sharma, J. P. Simplified Approach to Labour Laws. New Delhi, Bharat Law House Pvt.
Ltd.
● Singh, Avtar. Introduction to Labour and Industrial Laws. Nagpur, Wadhwa and
Company.

Additional Resources
● Arora S, and Arora R. Industrial Laws, Taxmann Pvt Ltd.
● Srivastava, S. C. Industrial Relations & Labour Laws, Vikas Publishing House (P) Ltd.

Note: Learners are advised to use latest edition of text books.

#
From the date of implementation of Social Security Code, this syllabus shall be
disseminated accordingly.
 128

COMPANY MANAGEMENT AND ADMINISTRATION

BAC: Discipline (CLCG)- A6

Objective: The course aims to make learners comprehend the Indian Companies Act, 2013
regarding Management of the companies. It seeks to help assess the aspects of
appointments, duties and liabilities of Directors, KMP and Auditors.
Learning Outcomes: After completion of the course, learners will be able to:
1. interpret the Company Management Provisions.
2. comprehend the legal aspects of Indian Companies Act, 2013.
3. summarize the formation of mandatory committees of the Board.
4. understand the role of auditors in company management and compliances.
5. analyse the conditions for winding up of the company.
Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1: Company Management 35% √ √
Unit 2: Board Committees 25% √ √
Unit 3: Audit 10% √ √
Unit 4: Dividend 5% √ √
Unit 5: Winding Up 25% √ √
Comprehension & Knowledge
**A&A – Analysis & Application

UNIT 1: COMPANY MANAGEMENT

Introduction, Directors: Definition, Legal Position of Directors, Types of Director,
Qualifications, Disqualifications, Director Identification Number, Appointment, Vacation
& Removal of Directors, Powers, Restriction on powers, Duties, Liabilities, Prohibition
on Insider Trading, Provisions regarding Board Meetings, Meetings of Directors through
Video Conferencing or other Audio- Visual Means.
UNIT 2: BOARD COMMITTEES
Board Committees and its type. Vigil Mechanism, Whistle Blower Protection Policy; Key
Managerial Personnel
UNIT 3: AUDIT and AUDITORS
Appointment, Rotation, Removal and Resignation of Auditors, Qualifications and
Disqualifications of Auditors, Ceiling on Audit, Remuneration of Auditors, Rights and
Duties, Liabilities of Auditors, Audit report, Secretarial Standards and Secretarial Audit.
UNIT 4: DIVIDENDS
Meaning, Legal Provisions regarding Dividend, The Companies (Declaration and Payment of
Dividend) Rules, 2014; Interim Dividend. Unpaid or Unclaimed Dividends; Investor
Education and Protection Fund.
UNIT 5: WINDING UP
Meaning of Winding Up, winding up vs. Dissolution, Modes of winding up, Winding up by
the Tribunal Under Insolvency and Bankruptcy Code, 2016. Grounds for winding up by
the Tribunal.
Case Laws may be discussed to enhance the comprehension of specific topics.
 129

Practical Exercises:
The learners are required to:
21. make presentations about company Boards of Indian Corporate world.
22. exhibit the mandatory committees of Indian companies citing example cases.
23. role Playing of Board Committees may be undertaken.
24. debate about provisions of winding up can be taken in the classroom.
Suggested Readings:
● Majumdar, A.K., and Kapoor, G.K. Company Law and Practice. Taxmann, New Delhi
● Ramaiya. A Guide to Companies Act. LexisNexis, Buttersworth Wadhwa.
● Sharma, J.P. An Easy Approach to Corporate Laws. Ane Books Pvt. Ltd., New Delhi.
Additional Readings:
● Gowar, L.C. B. Principles of Modern Company Law. Stevens & Sons, London.
● Hanningan, Brenda. Company Law. Oxford University Press, U.K.
● Hicks, Andrew & Goo S.H. Cases and Material on Company Law. Oxford University
Press.
● Kannal, S., & Sowrirajan, V.S. Company Law Procedure. Taxman‘s Allied Services (P)
Ltd., New Delhi.
● Singh, Harpal. Indian Company Law. Galgotia Publishing, Delhi.
● The Depositories Act, 1996

Note: Learners are advised to use latest edition of text books

 130

DEMATERIALISATION OF SECURITIES, LAW AND PROCESSES

BAC: DSE (CLCG)- 5.1

Objective: The course aims to make learners acquaint about the eco system of securities
market, issue of shares, trading, issue of shares, dematerialisation of securities,
regulations relating thereto.

Learning Outcomes: After completion of the course, learners will be able to:

6. understand the concept of securities.

7. analyse the process of dematerialisation of shares.

8. understand the salient features of the Securities Contracts (Regulation) Act, 1956

9. understand the salient features of the Depositories Act, 1996

Course Contents:
Unit wise
weightage of
marks (in
Unit %) C&K* A&A**
Unit 1: Introduction to securities 15% √ √
Unit 2: Process of dematerialization of 25% √ √
Shares
Unit 3: Securities Contracts (Regulation) 30% √ √
Act, 1956
Unit 4: Depositories Act, 1996 20% √ √
Unit 5: Miscellaneous Provisions 10% √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit I: Introduction to securities

Introduction to Indian capital markets, Definition of shares, bonds, debentures, derivatives,

mutual funds. Types of securities, IPO, FPO, Offer for Sale, sale through intermediaries,
Buy Back, ESOP‘s, Bonus shares, rights issue, preferential allotment, private placement.

Unit II: Process of dematerialization of shares

Definition of dematerialisation, why is dematerialization needed, benefits of

dematerialisation, introduction to Dematerialisation account – opening of
dematerialisation account with commercial banks and stock brokers, required time taken
to dematerialise the shares, closing of demat account.
 131

Unit III: Securities Contracts (Regulation) Act, 1956

Stock Exchange - functions and advantages of stock exchange, process of listing of securities
as per the provisions of Securities and Exchange Board of India (Listing Obligations and
Disclosure Requirements) Regulations, 2015 and Securities and Exchange Board of India
(Issue of Capital and Disclosure Requirements) Regulations, 2018, applications in respect
of new issues or offer for sale or book building, futures and options in securities,
underwriting,

placing and preliminary arrangements, listing conditions and requirements, securities issued
on preferential allotment basis or under ESOP, regulation of depositories and depository
participant.

Unit IV: Depositories Act, 1996

Definitions, Depository Participants, basics and benefits of depositories, how does a

depository work, functions of depository, Indian stock markets before depositories,
functioning of NSDL and CDSL, difference between NSDL and CDSL, Rules regarding
operation of Demat account, ISIN number, registrar and transfer agent.

Unit V: Miscellaneous Provisions

Corporatization, demutualization, Process of transfer and transmission of shares,

rematerialisation of shares, opening of multiple demat account, delisting of shares,
concept of credit rating.

Practical Exercises:

The learners are required to:

1. make presentations about the process of dematerialisation of shares.

2. make presentations about different terminologies used in Depositories Act, 1996

3. make presentations about different terminologies used in Securities and Exchange Board of
India (Listing Obligations and Disclosure Requirements) Regulations, 2015 and Securities
and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations,
2018, as amended up to date.

Suggested Readings:

1. Securities and Exchange Board of India Act, 1992 – Bare Act

2. Securities Contracts (Regulation) Act, 1956 – Bare Act

 132

3. Depositories Act, 1996 – Bare Act

4. Securities and Exchange Board of India (Listing Obligations and Disclosure

Requirements) Regulations, 2015 – as amended up to date

5. Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements)
Regulations, 2018 – as amended up to date

Note: Learners are advised to use latest edition of text books.

 133

WAGE LAWS
BAC: DSE (CLCG)- 5.2
Objective: The course aims to equip the students with the understanding of concept of
wages, wage laws and their applicability.

Learning Outcomes: After completion of the course, learners will be able to:
36. understand the concept of wages and its types.
37. understand the administration and control of minimum wages
38. acquaint themselves with the basic framework of payment of wages.
39. understand the calculation of bonus and eligibility to receive bonus as per legislation.
40. discuss the provisions of set on and set off of allocable surplus.

Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1: Introduction 15% √
√
Unit 2: Minimum Wages Legislation 25% √ √
Unit 3: Payment of Wages 20% √ √
Unit 4: Payment of Bonus – I 20% √ √
Unit 5: Payment of Bonus – II 20% √ √
*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction
Concept and types of wages – living wages, minimum wages and fair wages; Factors
influencing wages; Prohibition of gender based discrimination in payment of wages.

Unit 2: Minimum Wages Legislation

Definitions under Minimum Wages legislation#; Payment of minimum rates of wages; Fixing
of minimum rates of wages; Procedure for fixing and revising minimum wages; Wages
for two or more classes of work; Time rate wages for piece work; Overtime; Central
advisory board, Contracting out; Exemption of employer from liability in certain cases;
Protection against attachment of assets of employer.

Unit 3: Payment of Wages

Definitions under Payment of Wages legislation#; Fixation of Wage Period; Time of Payment
of Wages; Mode of Payment; Deductions from Wages and Fines.

Unit 4: Payment of Bonus - I

Definitions under the Payment of Bonus legislation#; Allocable surplus; Available surplus;
Determination of bonus; Calculation of bonus; Eligibility for bonus; Disqualifications for
bonus.
Unit 5: Payment of Bonus - II
 134

Payment of minimum and maximum bonus; Set on and set off of allocable surplus;
Deductions of certain amounts from bonus payable; Time limit for payment of bonus.
Practical Exercises:
The learners are required to:
25. to conduct questionnaire-based survey on wage parity.
26. to examine the significance of ‗contracting out‘ being void.
27. enlist authorized deductions from wages.
28. discuss the relevant case laws pertaining to disqualifications of bonus.
29. identify practices of dissemination of bonus paid by business units.

Suggested Readings:
● Malik, K. L. Industrial Laws and Labour Laws, Eastern Book Company, Lucknow.
● Sharma, J. P. Simplified Approach to Labour Laws. New Delhi, Bharat Law House Pvt.
Ltd.
● Singh, Avtar. Introduction to Labour and Industrial Laws, Nagpur Wadhwa and
Company.

Additional Resources
● Arora S, and Arora R. Industrial Laws, Taxmann Pvt Ltd.
● Srivastava, S. C. Industrial Relations & Labour Laws, Vikas Publishing House (P) Ltd.

Note: Learners are advised to use latest edition of text books.

#From the date of implementation of Code on Wages, this syllabus shall be disseminated as
per the same.
 135

CORPORATE GOVERNANCE
BAC: DSE (CLCG)- 6.1

Objective: The course aims to provide knowledge of corporate governance, procedures, and
techniques in accordance with current legal requirements and professional standards.

Learning Outcomes: After completion of the course, learners will be able to:
41. understand the concept and significance of corporate governance in a business setup and
the role of board of directors.
42. explain the important dimensions in corporate governance.
43. analyse global corporate failures and understand International Codes.
44. describe corporate governance regulatory framework in India.
45. assess and analyse the problems in corporate governance in India.
Course Contents:
Unit wise C A&
Unit weight & A
age of K *
marks * *
(in %)
Unit 1: Conceptual Framework of Corporate 20% √ √
Governance
Unit 2: Corporate Governance and Role of 20% √ √
Stakeholders
Unit 3: Global Corporate Failures and International 20% √ √
Codes
Unit 4: Corporate Governance Regulatory 20% √ √
Framework in India
Unit 5: Corporate Failures in India 20% √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Conceptual Framework of Corporate Governance

Corporate Governance: Meaning, significance and principles; Management and corporate
governance; Theories of Corporate Governance: Agency Theory, Stewardship theory,
Stakeholders‘ Theory; One Tier and Two Tier Boards

Unit 2: Corporate Governance and Role of Stakeholders

Board composition: Executive directors, Non-executive directors and Independent director;
Role of Board and board committees; Insider Trading; Shareholder activism; Class action
suits; Whistleblowing Mechanism, CSR and Corporate Governance

Unit 3: Global Corporate Failures and International Codes

Maxwell (UK), Enron (USA); Sir Adrian Cadbury Committee Report 1992, SOX Act 2002,
OECD Principles of Corporate Governance.

Unit 4: Corporate Governance Regulatory Framework in India

Kumar Mangalam Birla Committee (1999), NR Narayana Murthy Committee (2005) and
Uday Kotak Committee (2017); Regulatory framework: Relevant provisions of
 136

Companies Act, 2013, SEBI: Listing Obligations and Disclosure Requirements

Regulations (LODR), 2015.

Unit 5: Corporate Failures in India

Satyam Computer Services Ltd, Kingfisher Airlines, PNB Heist; ICICI Bank; Common
Governance Problems in various Corporate Failures in India and abroad.

Practical Exercises:
The learners are required to:
1. identify and analyse corporate governance models followed by companies incorporated in
India and abroad.
2. analyse Board composition and Board committees of different companies; Analyse cases on
the topic of Whistle blowing/ Shareholder activism/ Insider trading.
3. critically analyse global corporate governance failure and identify corporate governance
issues therein.
4. identify corporate governance issues and concerns raised in context of Indian companies
and their implications (from published sources newspapers or websites).
5. critically analyse major corporate governance failures to suggest common governance
problems in Indian context.

Suggested Readings:
● Tricker, Bob. Corporate Governance-Principles, Policies, and Practice (Indian
Edition). Oxford University Press. New Delhi.
● Sharma, J.P. Corporate Governance, Business Ethics, and CSR. Ane Books
Pvt Ltd. New Delhi
● Kumar A., Gupta L. and R.J. Arora, Auditing and Corporate Governance.
Taxmann Pvt Ltd.

Additional Resources
● Rani, Geeta D., and Mishra, R.K. Corporate Governance- Theory and Practice.
Excel Books. New Delhi.
● Mallin, Christine A. Corporate Governance (Indian Edition). Oxford University Press.
New Delhi.
Note: Learners are advised to use latest edition of text books
Latest amendments to the regulations shall be referred.
 137

LISTING COMPLIANCES OF COMPANIES

BAC: DSE (CLCG)- 6.2
Objective: To provide expert knowledge regarding SEBI regulations governing the entities
listed on the stock exchanges.

Learning Outcomes: After completion of the course, learners will be able to:
46. comprehend the framework of SEBI.
47. illustrate various conditions and procedures for raising funds from public.
48. understand time and event-based compliances and disclosure requirements prescribed
under the SEBI (LODR) Regulations, 2015.
49. explain various penalties imposed by the SEBI.
50. discuss the procedure for appeals.

Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1: Introduction 10% √
√
Unit 2: SEBI (ICDR) Regulations, 2018 30% √ √
Unit 3: SEBI (LODR) Regulations, 2015 30% √ √
Unit 4: Prohibitions and Penalties 10% √ √
Unit 5: Appeals 20% √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction
Objective of SEBI; Composition of SEBI; Functions and Powers of SEBI; Registration of
Intermediaries.
Unit 2: SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018
Background, listing of company on stock exchange and IPO application process; Meaning of
draft offer document; Letter of offer and red herring prospectus; Eligibility requirements
and general conditions for IPO; Filing of offer document; Allotment procedure; Lock-in
requirements; Minimum offer to public and reservations; Additional disclosure
requirements for loss making companies.
Unit 3: SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
Applicability, obligations of listed entities; Compliances under SEBI listing regulations:
One-time, Quarterly, Half Yearly, Yearly, Event Based; Corporate governance
provisions; Exceptions, Board Committees under the SEBI Listing Regulations; Vigil
mechanism; Related party transactions - Policy on materiality; Audit Committee and
shareholder‘s approval with its exception; Secretarial Audit and Secretarial Compliance
Report; In-principle approval of recognized stock exchange(s).

Unit 4: Prohibitions and Penalties

Prohibition of manipulative and deceptive devices; Insider trading; Penalties for failure;
Penalties for adjudication.
 138

Unit 5: Appeals
Establishment, composition, qualification for appointment, tenure of office, salary,
allowances, terms, conditions, filling up of vacancies, resignation and removal of
Presiding Officer and Members; procedure, powers, appeal against the order of Securities
Appellate Tribunal; appeal to the Central Government.
Note: Latest amendment should be discussed

Practical Exercises:
The learners are required to:
30. prepare a list of existing SEBI officials and study their profiles.
31. identify the areas where the Listing Agreement needs modification to align with the
regulatory requirements arising out of the dynamic changes in the capital market.
32. compare and contrast corporate governance provisions under SEBI LODR and other
existing Acts
33. identify prominent cases of insider trading in India
34. enlist 5 latest SAT orders passed.

Suggested Readings:
● Aggarwal, Sanjiv. Guide to Indian Capital Market. Bharat Law House.
● Khan, M.Y. Indian Financial Systems. Tata McGraw Hill.
● Kumar S. and Verma A. Guide to Capital Market and Securities Law, Thomson Reuters.
● Suryanarayanan, S. & Varadarajan, V. SEBI – Law, Practice & Procedure. Commercial
Law Publishers (India) Pvt. Ltd.

Additional Resources
● Chandratre, K. R. SEBI listing obligations and disclosure requirements - A handbook,
Bloomsbury Publishing
● Taxmann: SEBI Manual

Note: Learners are advised to use latest edition of text books.

 139

CSR: Compliance and Evaluation

BAC: DSE (CLCG)- 7.1

Objective: To make students understand the concept of CSR for the societal development
and its impact on business.

Learning Outcomes: After completion of the course, learners will be able to:
51. understand the key attributes of Corporate Social Responsibility (CSR).
52. acquaint themselves with CSR legislation in India.
53. discuss the need of CSR in the modern era.
54. examine the impact of CSR on key stakeholders.
55. evaluate the implications of CSR.

Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1: Introduction to CSR 25% √
√
Unit 2: CSR Legislation in India 25% √ √
Unit 3: CSR Drivers in India 20% √ √
Unit 4: CSR Stakeholders 15% √ √
Unit 5: Evaluation of CSR 15% √ √
*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction to CSR

Evolution of CSR; Social Responsibility - definition, principles, scope, benefits, certification;
CSR and Corporate Sustainability, CSR and Business Ethics, CSR and Corporate
Governance, CSR and Corporate Philanthropy; Environmental aspect of CSR, Models of
CSR.

Unit 2: CSR Legislation in India

National Voluntary Guidelines by Govt. of India; Companies Act 2013 - Relevant provisions
and CSR activities under Schedule VII; CSR Committee - constitution, role and
functions; Board‘s responsibility towards CSR; CSR Reporting; SEBI guidelines on
Business Responsibility Reporting.

Unit 3: CSR Drivers in India

Market based pressure and incentives; Civil society pressure; Regulatory environment;
Review of current trends and opportunities in CSR.

Unit 4: CSR Stakeholders

 140

Identifying key stakeholders; Responsibility of business towards stakeholders; CSR activities

through corporate foundations, non-profit organisations and local self-governed bodies.

Unit 5: Evaluation of CSR

Importance of evaluation of CSR; Codes and Standards on CSR; ISO 26000; CSR Audit;
Global Compact Self-Assessment Tool.

Practical Exercises:
The learners are required to:
35. examine the environmental CSR activities undertaken by various companies.
36. identify the key areas which can be included in schedule VII to widen its scope.
37. compare past, present and future trends of CSR activities in India .
38. assess the impact of CSR activities on key stakeholders.
39. evaluate the level of participation of a select company towards CSR.

Suggested Readings:
● A Book on Corporate Social Responsibility: A Condensed Guide for Corporate Directors
& Executive Management published by Institute of Directors, India (September 2020).
● Blowfield, Michael, and Alan Murray. Corporate Responsibility. Oxford University
Press.
● Chandler, David. Strategic Corporate Social Responsibility: Sustainable Value Creatio.
SAGE Publications India Pvt Ltd.
● Lohia, CS Rajesh. Corporate Social Responsibility (CSR) Activities & Projects Under
The Companies Act, 2013, Xcess Infostore Private Limited.
● Sharma, J.P. Corporate Governance, Business Ethics & CSR, Ane Books Pvt Ltd, New
Delhi.

Additional Resources
● Schwartz, Mark S. Corporate Social Responsibility: An Ethical Approach, Broadview
Press.
● Pohle, George and Hittner, Jeff. Attaining Sustainable Growth through Corporate Social
Responsibility. IBA Global Business Services.

Note: Learners are advised to use latest edition of text books.

 141

INSOLVENCY AND BANKRUPTCY CODE: LAW AND PRACTICE

BAC: DSE (CLCG)- 7.2

Objective: The course aims to equip the students with awareness about the insolvency
resolution processes available for corporate persons under IBC along with relevant case
laws.

Learning Outcomes: After completion of the course, learners will be able to:
1. understand the need for new insolvency and bankruptcy code and framework provided
thereunder.
2. describe various types of insolvency resolution processes available in the country for
corporate persons.
3. interpret the process of CIRPs.
4. analyse the situations when liquidation order is passed.
5. summarize the concepts of adjudication and appeals under the code.

Course Contents:

Unit Unit wise C&K* A&A**

weightage of
marks (in %)
Unit 1: Introduction to Insolvency 15 √
and Bankruptcy Code
√
Unit 2: Insolvency Resolution 20 √
Processes for Corporate Persons
√
Unit 3: Corporate Insolvency 35 √
Resolution Process
√
Unit 4: Liquidation and Dissolution 20 √
of Corporate Persons
√
Unit 5: Adjudication and Appeals for 10 √
Corporate Persons
√
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Insolvency and Bankruptcy Code

Historical Background; Report of the Bankruptcy Law Reforms Committee; Need for the
Insolvency and Bankruptcy Code, 2016; Definitions: financial creditors, operational
creditors, corporate debtor, moratorium, Interim Resolution Professional (IRP),
Resolution Professional; Ecosystem of Insolvency and Bankruptcy Code, 2016:
Insolvency and Bankruptcy Board of India (IBBI), Insolvency Professional Agency
(IPA), Information Utilities (IU), Adjudicating Authority (AA)

Unit 2: Insolvency Resolution Processes for Corporate Persons

 142

Types of Insolvency Resolution Processes: Corporate Insolvency Resolution Process, Fast

Track Corporation Insolvency Resolution Process, Pre-packaged Insolvency Resolution
Process

Unit 3: Corporate Insolvency Resolution Process (CIRP)

Flowchart of the CIRP; Commencement of the CIRP; procedure; timeline for admission and
completion of Insolvency Resolution Process; withdrawal of application; appointment,
tenure, powers, and duties of IRP; Committee of Creditors (CoC): composition,
representation, meetings, voting; Resolution Professional; Resolution Plan; CIRP costs;
Approval

Unit 4: Liquidation and Dissolution of Corporate Persons

Order of liquidation by AA: Initiation of Liquidation; Powers and duties of Liquidator;

Liquidation Estate; Distribution of assets; Dissolution of corporate debtor; Voluntary
liquidation

Unit 5: Adjudication and Appeals for Corporate Persons

Jurisdiction of National Company Law Tribunal; Grounds for appeal to National Company
law Appellate Tribunal against order of liquidation; Appeal to Supreme Court

Practical Exercises:
The learners are required to:
1. enlist the reasons behind the introduction of IBC
2. differentiate between PPIRPs and CIRPs
3. draw a timeline chart of the complete process of CIRP
4. prepare a list of latest cases where liquidation was ordered (source: IBBI website)
5. enquire into the number of benches and composition of NCLT and NCLAT from the
website of the NCLT.

Suggested Readings:
1. IBBI & IFC. 2021. Understanding the IBC: Key Jurisprudence and Practical
Considerations: A Handbook.
2. Lahiri, S. 2021. Guide to Corporate Insolvency. Commercial Law Publishers (India) Pvt.
Ltd.
3. Insolvency: Law and Practice, Study Material, ICSI.
4. Taxmann‘s Insolvency and Bankruptcy Law Manual, 15th edition, 2022.

Note: Learners are advised to use latest edition of text books.

 143

INTELLECTUAL PROPERTY RIGHTS-II

BAC: DSE (CLCG)- 7.3
Objective: The course aims to impart knowledge of intellectual property rights and
protection with a focus on Copyright Law, Industrial Designs & Geographical
Indications.
Learning Outcomes: After completion of the course, learners will be able to:
56. understand the provisions of copyright act and rules
57. Comprehend the concept of copyright protection and the procedure of copyright
registration
58. differentiate between registrable and non-registrable designs and elaborate procedure of
design registration
59. explain the importance of geographical indications and the comprehend the registration
procedure for the same
60. describe Commercialisation of IP Rights and Methods for the Valuation of Intellectual
Properties
Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1: International Conventions 20 √
Concerning Intellectual Property
Rights √
Unit 2: Overview of Copyright Law in 25 √
India
√
Unit 3: An Introduction to Industrial 15 √
Designs
√
Unit 4: Geographical Indications 20 √
√
Unit 5: Commercialisation of IP Rights 20 √
√
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: International Conventions Concerning Intellectual Property Rights

Overview of IPR in India, Various International conventions and instruments-The Berne
Convention; The Paris Convention; Patent Co-Operation Treaty; Trade Related Aspects
of Intellectual Property Rights (Trips) Agreement-Copyright and Related Rights, Trade
Marks Including Service Mark, Geographical Indications, Industrial Designs; The World
Intellectual Property Organization (WIPO).
Unit 2: Overview of Copyright Law in India
Meaning and Nature of Copyright, Subject Matter of Protection- Authorship and Ownership,
Term of Copyright, Rights of Copyright owners, Assignment and Licensing of
Copyright, Copyright Societies in India, Rights of Broadcasting Organisation and
Performers, Copyright Protection to Foreign Works-Conditions. Registration of
Copyright, Infringement of Copyright & Remedies against Infringement of Copyright.
 144

Unit 3: An Introduction to Industrial Designs

Meaning and Concept, Need for protection of industrial designs, Designs Act, 2000 - Subject
matter of protection, Registerable and Non-registerable designs, Originality and Novelty,
Registration of Designs-Procedure, Period, Cancellation of registration, Infringement and
remedies, Overlap of Design Rights with Copyright and Trade Marks.
Unit 4: Geographical Indications
Meaning and Justification, Concept of appellations of origin, indication of source and
Geographical Indication, The Geographical Indications of Goods (Registration and
Protection) Act, 2000, Definitions, Procedure for Registration, Duration of Protection and
Renewal, Effect of Registration, Assignment and Transmission, Offences and Penalties.
Unit 5: Commercialisation of IP Rights
Assignment of Intellectual Property Rights- Patent, Copyright and Trademark, Technology
Transfer Agreement Legal Auditing of Intellectual Property, Management and Valuation
of Intellectual Property, Approaches and Methods for the Valuation of Intangibles.
Practical Exercises:
The learners are required to:
1. prepare a table to draw similarities between different international instruments
concerning Intellectual Property Rights
2. enumerate the rights of Broadcasting Organisation and Performers with an example
3. prepare a list of registrable and non-registrable designs
4. discuss with their peer‘s latest cases of copyright violations and issues in geographical
indication such as the case of GI of Rasgulla and Basmati Rice.
5. prepare a list of issues encountered in valuation of intellectual properties
Suggested Readings:
● Wadehra, B. L. Law relating to intellectual property. Delhi: University law Publishing
Co. Pvt. Ltd.
● Chakravarty, R., & Gogia, D. Chakravartys intellectual property law: IPR. New Delhi:
Ashoka Law House.
● Radhakrishnan, R. Intellectual Property Rights: Text and Cases, Excel Books India.
● Venkataraman, M. An Introduction to Intellectual Property Rights.
● Aplin, T. & Davis, J. Intellectual Property Law: Text, Cases and Materials, Oxford
University Press.
● Narayanan, P. Intellectual Property Law, Eastern Law House.
● Pandey, N. & Khushdeep, D. Intellectual Property Rights, PHI Learning Pvt. Ltd.
● Ahuja, V.K. Intellectual Property Rights in India, 2 nd ed., LexisNexis.
Additional References
1. L. Bentley, B. Sharman, D. Gangjee & P. Johnson. Intellectual Property Law, 6 ed.,
Oxford University Press.
2. The Copyright Act, 1957 with Latest Rules and Amendments
3. The Geographical Indications of Goods (Registration and Protection) Act, 2000 with
Latest Rules and Amendments
4. Intellectual Property Laws Bare Act (2022), Govt. of India
5. WIPO. (2000). World Intellectual Property Declaration. Geneva.
Note: Learners are required to refer to latest version of reading
 145

BANKING LAWS AND PRACTICE

BAC: DSE (CLCG)- 7.4
Objective: The course aims to acquaint the students with the regulations of banking sector
and branch business operations.
Learning Outcomes: After completion of the course, learners will be able to:
6. comprehend the overview of the banking system in india.
7. develop insights on laws involved in the banking operations and governance, to
synthesis the day to day banking processes.
8. evaluate the operational system of a bank and relationship with customers.
9. summarize regulations applicable to banking products and services.
10. comprehend loan disbursement, assessment and recovery practices of the banking
system.
Course Contents:
Unit wise weightage C&K* A&A**
Unit of marks (in %)
Unit 1: Overview of Banking System and 20 √
Regulatory Framework
Unit 2: Negotiable Instrument Act, 1881 20 √ √
Unit 3: Banker and Customer Relationship 20 √ √
Unit 4: Lending by Banks and Supervision 25 √ √
Unit 5: International Banking Legislation 15 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit-1: Overview of Banking System and Regulatory Framework

History and evolution of banking in India, structure of banking sector in India, Role of
banking sector in economic development. Provisions of RBI Act 1935, Banking Regulation
Act 1949 and Deposit Insurance Corporation Act 1961, Payment and Settlement Systems
Act, 2007.
Unit-2: Negotiable Instrument Act, 1881
Meaning and kinds of Negotiable Instruments, transfer and negotiation, holder and holder in
due course, presentation and payment, liabilities of parties, material alteration, noting and
protest, paying banker and collecting banker, Penal provisions under Negotiable Instrument
Act, Bankers Book Evidence Act.
Unit-3: Banker and Customer Relationship
Legal character, relationship between a bank and customers, Banker‘s Lien. Customers:
nature and types, Special customers: lunatic, minor, partnership, corporation, etc., Rights and
duties of banker and customer, Know your customer (KYC), Customer protection including
protection against cybercrime, Ombudsman, Anti Money Laundering.
 146

Unit-4: Lending by Banks and Supervision

Good lending practices, Securities for advances: kinds and their merits, Repayment of
loans: rate of interest and protection against discriminating lending practices, Default and
recovery, Concept and assessment of Non-Performing Assets.
RBI supervision: banks management, accounts and audit, lending, credit policy,
reconstruction and reorganization.
Unit -5: International Banking
International Banking Supervision: BASEL Framework. Role of Institutions: Bank for
International Settlements (BIS), International Monetary Fund (IMF), Nes Development
Bank (NDB) for BRICS, Asian Development Bank (ADB), World Bank.
Practical Exercises:
The learners are required to:
6. trace the evolution of Indian banks in public and private sector and their
performance in the last two decades.
7. visit a local branch of a public and private sector bank to comprehend the process
of loan sanction and submit a report.
8. examine the process of KYC and steps taken by a bank to protect its customers.
9. evaluate non-performing assets of private / public sector banks through various
relevant publications.
10. prepare a project comparing the Basel framework compliance in banking and non-
banking finance companies.
Suggested Readings:
1. Tannan, M.L., Banking Law and Practice in India, Lexis Nexis.
2. Suneja, H.R. Practical and Law of Banking. Himalaya Publishing House.
3. Kumar, Sunil., Essentials of Banking Laws and Practice, JSR Publishers, New
Delhi.
4. Goyal,L.C., The Law of Banking and Bankers, Eastern Law House.
5. Sundharam,K.P.M. and Varshney,P.N., Banking Theory, Law and Practice,
Sultan Chand and Sons.
Additional Resources:
1. Kumar, Vasantha, P., Banking and Negotiable Instruments- Law and Practice,
Eastern Book Company.
2. International Banking Legal and Regulatory Aspects- IIBF- MacMillan Publishers.
3. Legal and Regulatory Aspects of Banking- IIBF- MacMillan Publishers.
4. Recent reports/publications/websites of RBI, IMF, and World Bank.
Note: Latest edition of the textbooks should be used.
147
 148

COMPENSATION STRUCTURE AND LAWS

BAC: DSE (CLCG)- 8.1

Objective: The course aims to make learners acquaint with pertinent aspects of
compensation structure and laws. It seeks to design compensation structure and
possibility of reduced tax liability on individuals as per the legislature.
Learning Outcomes: After completion of the course, learners will be able to:
1. comprehend the dynamics of compensation structure.
2. analyse the current trends in designing the compensation structure.
3. examine the components of compensation and their accrual to individual arising
minimal tax liability.
4. grievance redressal relating to conflicts between Employers and Employees with
regard to compensation structure.
Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1: Understand the Dynamics of 25% √
Compensation Structure
√
Unit 2: Current Trends in Designing the 30% √
Compensation Structure
√
Unit 3: Compensation Structure for Tax 25% √
Benefits
√
Unit 4: Grievances Redressal Relating to 20% √
Conflicts Between Employers and
√
Employees Relating to
Compensation Structure
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Understand the Dynamics of Compensation Structure

Concept of Compensation structure, Objectives and benefits, Factors affecting
compensation decisions, Components of compensation package, Scope and
importance of compensation structure, Basic issues that help in designing the
organisational strategy for compensation structure.
Unit 2: Current Trends in Designing the Compensation Structure
Introduction to job evaluation, Methods of job evaluation, Internal and external alignment
in compensation structure, Market competitiveness, Application of expectancy and
equity theories towards compensation structure, Cost to the company concept (CTC),
Fringe Benefits: Different kinds of Fringe Benefits, ESOP, Executive remuneration,
Compensation Committee and corporate governance.
Unit 3: Compensation Structure for Tax Benefits
Optimal Salary Structure, Broad banding, Allowances and reimbursements, Group
Insurance for Health and Life; Superannuation Benefits,
 149

Unit 4: Grievances Redressal Relating to Conflicts Between Employers and

Employees Relating to Compensation Structure
Issues relating to wage determination, pay grades, wage surveys, comparable worth,
competency-based pay, method of calculating wages.
Practical Exercises:
The learners are required to:
1. make presentations about compensation structures of different companies from varied
sectors.
2. creating a compensation structure to attract and retain the employees.
3. create optimal compensation structures using reimbursements as part of CTC arising
minimum tax liability.
4. comparing different compensation structures keeping in view the international
compensation structures.
5. resolving a case of conflict between employer and employees on the issue of
compensation structure.

Suggested Readings:
● Cascio, Wayne F. Managing Human Resources-Productivity, Quality of Life, Profit. Mc
Graw Hill.
● Duff, Michael C. Workers' Compensation Law: A Context and Practice Casebook. Carolin
Academic Press.
● Milkovich, G., Newman, J. & Ratnam, C.S.V. Compensation. Tata Mc Graw Hill, Special
Indian Edition.
● Sharma, J.P. An Easy Approach to Company and Compensation Laws. New Delhi: Ane
Books Pvt Ltd.

Additional Readings:
● Henderson, Richard. Compensation Management- In A Knowledge Based World. Pearson.
● The Code on Wages, 2019 - Bare Act

Note: Learners are advised to use latest edition of text books.

 150

Company Secretarial Practices

BAC: DSE (CLCG)- 8.2
Objective: The course aims to impart working knowledge of company secretarial
practices to learners and acquaint them with drafting of important documents of
companies.

Learning Outcomes: After completion of the course, learners will be able to:
61. describe the role of company secretary and secretarial auditors
62. demonstrate the skills of drafting and conveyancing
63. understand the incorporation process of a company and prepare documents like MoA
and AoA
64. prepare documents related to board meeting and annual general meeting
65. comprehend the secretarial standards on board meeting and annual general meeting
Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1: Introduction to Secretarial 15 √
Practices
√
Unit 2: General Principles of Drafting 15 √
√
Unit 3: Preparation of Company 25 √
Documents-I
√
Unit 4: Preparation of Company 25 √
Documents-II
√
Unit 5: Introduction to Secretarial 20 √
standards
√
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction to Secretarial Practices

Company Secretary – Meaning, Qualifications, Appointment, Role and Responsibilities,
Statutory Duties and Liabilities, Removal, Company Secretary as a Key Managerial
Personnel; Functions of Company Secretary, Secretarial audit- Object, Scope, Need,
Appointment of Secretarial Auditor.
Unit 2: General Principles of Drafting
Meaning of Drafting and Conveyancing, Distinction between Drafting and
Conveyancing and Conveyance and Contract • General Principles of Drafting,
Guidelines for use of Particular Words and Phrases for Drafting and Conveyancing,
Do‘s and Don‘ts of drafting, Use of Appropriate Words and Expressions, Kinds and
clauses of deeds.
Unit 3: Preparation of Company Documents-I
 151

Pre-incorporation contracts- Meaning and Specimen, Process of incorporation of a

company, Memorandum of Association-Meaning, Clauses & Specimen, Articles of
Association- Meaning, Content & Draft specimen, Specimen of contracts of
appointment of Managing directors, Managers and Company Secretaries.
Unit 4: Preparation of Company Documents-II
Drafting of notices-practical aspects including provisions of Companies act, points to
be remembered while drafting notice of Board Meeting, Specimen Notice of Board
Meeting & Annual General Meeting; Resolution meaning, types and passing
authorities. Practical aspects of drafting resolutions and minute including specimen
minutes of Annual General Meeting.
Unit 5: Introduction to Secretarial standards
Secretarial Standard on Board Meetings (SS-1): Applicability, convening a Meeting,
Manner of conducting requisitioned Meeting, Day, Time, Place, Mode and Serial
Number of Meeting, Frequency of Meetings, Quorum, Attendance at Meetings,
Disclosure
Secretarial Standard on General Meetings: (SS-2): Applicability, convening an AGM,
Frequency of Meetings, Quorum, Presence of Directors and Auditors, Proxies,
Voting, General and Specific contents of minutes.

Practical Exercises:

The learners are required to:

6. interview a few company secretaries in practice and ask about the types of functions
they perform and prepare a report thereof
7. prepare a list of appropriate and inappropriate words and expressions for business use
8. draft a specimen of contract of appointment of a company secretary in a company
9. draft a specimen of notice of annual general meeting to be sent to members of the
company
10. compare the provisions of SS1 on Board meeting with the provisions for the same
enumerated in Companies Act, 2013
Suggested Readings:
References:
1. Chaturvedi R.N. Pleadings, Drafting & Conveyancing, Central Law Publications
2. Kolhatkar M. Drafting, Pleading and Conveyancing, LexisNexis
3. Sharma, J.P. An Easy Approach to Corporate Laws, Ane Books Pvt. Ltd. New Delhi
4. Kumar, [Link] Laws, Taxmann Pvt Ltd
5. Chadha R. & Chadha, S. Company Laws, Scholar Tech Press, Delhi
6. Jagota. R., Company Law, Taxmann Pvt Ltd

Additional Resources:
1. Jain, D.K. Company Law Ready Reckoner, Bharat Law House, Delhi
2. Drafting, Pleadings and Appearances, Professional Programme, Module 1, Paper 3,
The Institute of Company Secretaries of India
3. Secretarial Standards, The Institute of Company Secretaries of India
Web Resources
1. [Link]
2. [Link]
Note: Learners are required to refer to latest version of reading
 152

REGULATORY FRAMEWORK OF INSURANCE

BAC: DSE (CLCG)- 8.3
Objective: The course aims to acquaint the students with the regulations of Insurance
sector both life and non- life for individual and business operations
Learning Outcomes: After completion of the course, learners will be able to:
66. comprehend the legal framework of regulating insurance sector.
67. Examine public and private sector entities in the life insurance sector and their
contribution in the sector.
68. Scrutinize public and private sector entities in the non-life insurance sector, their
penetration and contribution in the sector.
69. familiarize with the general insurance business its relevance in the contemporary
businesses.
70. develop insights on Miscellaneous insurances, The Marine Insurance Act, 1963, The
Motor Vehicle Act, 1938 and Cyber insurance.
Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1: Insurance Regulatory and 20 √ √
Development Authority Act,1999
Unit 2: Legislation for Life Insurance 20 √ √
Unit 3: Legislation for General 20 √ √
Insurance-I
Unit 4: Legislation for General 20 √ √
Insurance-II
Unit 5: Miscellaneous Legislation for 20 √ √
Insurance
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Insurance Regulatory and Development Authority Act,1999- Definitions,

coverage and objects of the Act; Salient features of IRDA,1999; Establishment and
incorporation of Authority; Duties, power and functions of Authority, Composition of
Fund, Power of Central Government under the Act, Protection of Consumer interest
under IRDA,1999. Establishment of Insurance Advisory Committee.
Unit 2: Legislation for Life Insurance: Salient provisions of Insurance Act, 1938; Life
Insurance Corporation Act, 1956: establishment and incorporation, constitution and
functions of the corporation; regulations for private insurance companies, tribunals.
Unit 3: Legislation for General Insurance-I: The General Insurance Business
(Nationalisation) Act, 1972, definitions and salient features.
Unit 4: Legislation for General Insurance-II: Introduction of Marine, fire, water,
motor, health insurances etc. Legal aspects of other miscellaneous insurances like
crop, property, liability, annuities, commercial vehicle insurances etc.
 153

Unit 5: Miscellaneous Legislation for Insurance: The Marine Insurance Act 1963:
definitions and scope, salient features, Motor Vehicle Act, 1938: features, definitions,
policies and other provisions of the Act. Cyber insurance: coverage and types.
Practical Exercises:
The learners are required to:
11. Interact with insurance agents and make report on their awareness and application of
legal aspects of Insurance sector.
12. Report the experiences of policy holders within family and friends and prepare report
on mis-selling.
13. Make consumers aware about the legal aspects of insurance by disseminating the
knowledge and information learned in the course
14. Analyse different case laws or case studies pertaining to the life and non-life
insurance.
15. Examine the main factors due to which sum assured gets forfeited in case of
individuals and enterprises in your nearby locality.
Suggested Readings:
1. Sethi Jyotsna, Bhatiya Nishwan, ‗Elements of Banking and Insurance‘, PHI learning
Pvt Ltd, New Delhi.
2. Bhatiya, Nishwan ‗Insurance & Risk Management‘, Pinnacle Learning, New Delhi.
3. Kumar, Sunil ‗Fundamentals of Insurance & Risk Management‘ JSR Publication,
New Delhi.
4. Chaturvedi DD, Mittal Arun ‗Banking and Insurance‘ Scholar Tech Press, New Delhi.
5. Gupta Atul, ‗Banking & Insurance‘, AK Publications, New Delhi.
6. Farooqi, AW ‗Principle and Practice of Insurance‘ Wisdom Publication, New Delhi.
Additional Resources:
1. Banking and Insurance Law and Practice, The Institute of Company Secretaries of
India, New Delhi.
2. Imam, Ashraf. Principles and Practice of Life Insurance in India, Anmol
Publications Pvt. Ltd. New Delhi.
3. Singh Inderjit, Katyal Rakesh, Insurance Principles and Practice, Kalyani
Publishers, New Delhi.
4. Loomba Jatinder. Risk Management and Insurance Planning. PHI Learning
Private Limited, New Delhi.
Note: Latest edition of the textbooks should be used.
 154

REGULATORY FRAMEWORK FOR MICRO, SMALL & MEDIUM

ENTERPRISES (MSMEs)
BAC: DSE (CLCG)- 8.4

Objective: The course intent to acquaint students with the legal environment for
establishment of micro, small and medium enterprises and create ease of doing business for
entrepreneurs.

Learning Outcomes: After completion of the course, learners will be able to:
1. know about legal framework governing MSMEs.
2. gain knowledge about government support system for entrepreneurial options.
3. be well-versed with the changing face of MSME in the light of liberalized economic
policy.
4. understand the legal framework for SMEs and its governance.
5. acquaint with promotional and support programmes for MSME‘s and sources of
financing.

Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1: Introduction 20 √ √
Unit-2 Policy Perspective Changes 20 √ √
Unit 3: Legal Framework and SMEs 20 √ √

Unit 4: Support System and SMEs

20 √ √

Unit-5: Legal Framework of 20 √ √

Entrepreneurship and Small Business
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit I: Introduction

Micro, Small and Medium Enterprises Development Act (MSMEDA), 2006; Definitions of
MSME, institutional support for SMEs; Provisions pertaining to the promotion and
development of MSME.
Unit II: Legal Framework of Entrepreneurship and Small Business

Industrial Policy Resolutions 1956, 1977; New Economic Policy 1991; Reports of various
committees on Industrial and business activities particularly relating to the development of
entrepreneurship and small business; Report on entrepreneurship by Knowledge
Commission.

Unit III: Policy Perspective Changes

Changing context of the MSMEs in the era of liberalization, privatization and

 155

globalization; Changing perception on competitiveness and quality issues; Changing face

of marketing strategy of products of MSMEs; government schemes for SMEs in India.

Unit IV: Legal Framework and SMEs

Provisions of various laws applicable to SMEs, (objectives, definition and salient

provisions of industrial, commercial and labor laws applicable to SMEs), need for a
comprehensive legal framework for SME sector; Governance of SMEs.
Unit V: Support System and SMEs

Promotional programmes for SMEs, evaluation of institutional support system for SMEs
operating in the country; Support for entrepreneurship through skill development
programmes of government; Role and Functions of SIDBI; IPO for SMEs.
Practical Exercises:
1. explore the e resources available for the MSMEs including the website and examine
the process of registration.
2. visit an MSMEs or any other local industry and prepare a report on its process,
product, functioning and compliances.
3. identify facilities provided through the office of Development Commissioner for
MSME‘s.
4. compare processes in MSMEs and large enterprises and identify their challenges.
5. prepare a proposal for availing a loan from SIDBI by examining the loan form .

Suggested Readings

● Nanda, K.C. Credit and Banking: What Every Small Entrepreneur (and
Banker) Must Know. New Delhi: Response Books.
● Verma, J.C. and Singh, G. Small Business and Industry- A Handbook for
Entrepreneurs. New Delhi: Sage.
Additional Resources

● Peters, B. Guy, Zittoun, Philippe (Eds.). Contemporary Approaches to Public

Policy- Theories, Controversies and Perspectives. Palgrave Macmillan.

Note: Learners are advised to use latest edition of text books.

 156

COMPENSATION STRUCTURE AND LAWS

BAC: SEC (CLCG)- 1.1
Objective: The course aims to make learners acquaint with the objectives and importance
of compensation structure and laws. It seeks to help assess the different terminologies
used in designing compensation structure and the availability of legal protection as
per The Code on Wages, 2019.
Learning Outcomes: After completion of the course, learners will be able to:
5. understand the dynamics of compensation structure.
6. analyse the current trends in designing the compensation structure
7. understand the salient features of the Code on Wages, 2019
8. grievances redressal relating to conflicts between Employers and Employees with
regard to compensation structure.
Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1: Understand the Dynamics of 25% √
Compensation Structure
√
Unit 2: Current Trends in Designing the 30% √
Compensation Structure
√
Unit 3: Regulatory Framework for 25% √
Compensation Structure
√
Unit 4: Grievances Redressal Relating to 20% √
Conflicts Between Employers and
Employees Relating to √
Compensation Structure
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Understand the Dynamics of Compensation Structure

Concept of Compensation structure, Objectives and benefits, Factors affecting
compensation decisions, Components of compensation package, Scope and
importance of compensation structure, Basic issues that help in designing the
organisational strategy for compensation structure.
Unit 2: Current Trends in Designing the Compensation Structure
Introduction to job evaluation, Methods of job evaluation, Internal and external alignment
in compensation structure, Market competitiveness, Application of expectancy and
equity theories towards compensation structure, Cost to the company concept (CTC),
Fringe Benefits: Different kinds of Fringe Benefits, ESOP, Executive remuneration,
Compensation Committee and corporate governance.
Unit 3: Regulatory Framework for Compensation Structure
The Code on Wages, 2019# - Regulation of minimum wages, payment of wages, payment
of bonus.
Unit 4: Grievances Redressal Relating to Conflicts Between Employers and
Employees Relating to Compensation Structure
 157

The Employees Compensation (Amendment) Act, 2017- Issues relating to wage

determination, pay grades, wage surveys, comparable worth, competency-based pay,
method of calculating wages.
Practical Exercises:
The learners are required to:
6. make presentations about compensation structures of different companies
7. creating a compensation structure to attract and retain the employees
8. making comparisons with different compensation structures keeping in view the
international compensation structures.
9. resolving a case of conflict between employer and employees on the issue of
compensation structure following the provisions of Employees Compensation
(Amendment) Act - 2017

Suggested Readings:
● Cascio, Wayne F. Managing Human Resources-Productivity, Quality of Life, Profit. Mc
Graw Hill.
● Duff, Michael C. Workers' Compensation Law: A Context and Practice Casebook. Carolin
Academic Press.
● Henderson, Richard. Compensation Management- In A Knowledge Based World. Pearson.
● Milkovich, G., Newman, J. & Ratnam, C.S.V. Compensation. Tata Mc Graw Hill, Special
Indian Edition.
● Sharma, J.P. An Easy Approach to Company and Compensation Laws. New Delhi: Ane
Books Pvt Ltd.

Additional Readings:
● The Employees Compensation (Amendment) Act, 2017
● The Code on Wages, 2019 - Bare Act

Note: Learners are advised to use latest edition of text books.

#
From the date of implementation of labour codes, this syllabus shall be disseminated
as per new labour codes
 158

Company Secretarial Practices

BAC: SEC (CLCG)- 2.1
Objective: The course aims to impart working knowledge of company secretarial
practices to learners and acquaint them with drafting of important documents of
companies.

Learning Outcomes: After completion of the course, learners will be able to:
71. describe the role of company secretary and secretarial auditors
72. demonstrate the skills of drafting and conveyancing
73. understand the incorporation process of a company and prepare documents like MoA
and AoA
74. prepare documents related to board meeting and annual general meeting
75. comprehend the secretarial standards on board meeting and annual general meeting
Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1: Introduction to Secretarial 15 √
Practices
√
Unit 2: Principles of Drafting 20 √
√
Unit 3: Preparation of Company 25 √
Documents-I
√
Unit 4: Preparation of Company 20 √
Documents-II
√
Unit 5: Overview of Secretarial 20 √
standards
√

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Introduction to Secretarial Practices

Company Secretary – Meaning, Qualifications, Appointment, Role and Responsibilities,
Statutory Duties and Liabilities, Removal, Company Secretary as a Key Managerial
Personnel; Functions of Company Secretary, Secretarial audit- Object, Scope, Need,
Appointment of Secretarial Auditor.
Unit 2: Principles of Drafting
Meaning of Drafting and Conveyancing, Distinction between Drafting and
Conveyancing and Conveyance and Contract • General Principles of Drafting,
Guidelines for use of Particular Words and Phrases for Drafting and Conveyancing,
Do‘s and Don‘ts of drafting, Use of Appropriate Words and Expressions, Kinds and
clauses of deeds.
Unit 3: Preparation of Company Documents-I
 159

Pre-incorporation contracts- Meaning and Specimen, Process of incorporation of a

company, Memorandum of Association-Meaning, Clauses & Specimen, Articles of
Association- Meaning, Content & Draft specimen, Specimen of contracts of
appointment of Managing directors, Managers and Company Secretaries.
Unit 4: Preparation of Company Documents-II
Drafting of notices-practical aspects including provisions of Companies act, points to
be remembered while drafting notice of Board Meeting, Specimen Notice of Board
Meeting & Annual General Meeting; Resolution meaning, types and passing
authorities. Practical aspects of drafting resolutions.
Unit 5: Overview of Secretarial Standards
Secretarial Standard on Board Meetings (SS-1): Applicability, convening a Meeting,
Manner of conducting requisitioned Meeting, Day, Time, Place, Mode and Serial
Number of Meeting, Frequency of Meetings, Quorum.
Secretarial Standard on General Meetings: (SS-2): Applicability, Convening an AGM,
Frequency of Meetings, Quorum, Presence of Directors and Auditors, Proxies,
General and Specific contents of minutes.

Practical Exercises:

The learners are required to:

16. interview a few company secretaries in practice and ask about the steps involved in
secretarial audit and prepare a report for the same.
17. prepare a list of expressions which may be considered undesirable while drafting of
deeds.
18. draft a specimen of contract of appointment of a company secretary in a company
19. draft a specimen of notice of annual general meeting to be sent to members of the
company
20. compare the provisions of SS2 on annual general meeting with the provisions for the
same enumerated in Companies Act, 2013
Suggested Readings:
References:
1. Chaturvedi [Link], Drafting & Conveyancing, Central Law Publications
2. Kolhatkar M. Drafting, Pleading and Conveyancing, LexisNexis
3. Sharma, J.P. An Easy Approach to Corporate Laws, Ane Books Pvt. Ltd. New Delhi
4. Kumar, A., Corporate Laws, Taxmann Pvt Ltd
5. Chadha R. & Chadha, S. Company Laws, Scholar Tech Press, Delhi
6. Jagota. R., Company Law, Taxmann Pvt Ltd

Additional Resources:
1. Jain, D.K., Company Law Ready Reckoner, Bharat Law House, Delhi
2. Drafting, Pleadings and Appearances, Professional Programme, Module 1, Paper 3,
The Institute of Company Secretaries of India
3. Secretarial Standards, The Institute of Company Secretaries of India
Web Resources
1. [Link]
2. [Link]
Note: Latest edition of readings should be referred
160
 161

CORPORATE GOVERNANCE
BAC: GE (CLCG)- 5.1

Objective: The course aims to provide knowledge of corporate governance, procedures,

and techniques in accordance with current legal requirements and professional
standards.
Learning Outcomes: After completion of the course, learners will be able to:
76. understand the concept and significance of corporate governance in a business setup
and the role of board of directors.
77. explain the important dimensions in corporate governance.
78. analyse global corporate failures and understand International Codes.
79. describe corporate governance regulatory framework in India.
80. assess and analyse the problems in corporate governance in India.
Course Contents:
Unit wise C A&
Unit weight & A
age of K *
marks * *
(in %)
Unit 1: Conceptual Framework of Corporate 20% √ √
Governance
Unit 2: Corporate Governance and Role of 20% √ √
Stakeholders
Unit 3: Global Corporate Failures and International 20% √ √
Codes
Unit 4: Corporate Governance Regulatory 20% √ √
Framework in India
Unit 5: Corporate Failures in India 20% √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Conceptual Framework of Corporate Governance

Corporate Governance: Meaning, significance and principles; Management and corporate
governance; Theories of Corporate Governance: Agency Theory, Stewardship theory,
Stakeholders‘ Theory; One Tier and Two Tier Boards

Unit 2: Corporate Governance and Role of Stakeholders

Board composition: Executive directors, Non-executive directors and Independent
director; Role of Board and board committees; Insider Trading; Shareholder activism;
Class action suits; Whistleblowing Mechanism, CSR and Corporate Governance
Unit 3: Global Corporate Failures and International Codes
Maxwell (UK), Enron (USA); Sir Adrian Cadbury Committee Report 1992, SOX Act
2002, OECD Principles of Corporate Governance.

Unit 4: Corporate Governance Regulatory Framework in India

Kumar Mangalam Birla Committee (1999), NR Narayana Murthy Committee (2005) and
Uday Kotak Committee (2017); Regulatory framework: Relevant provisions of
 162

Companies Act, 2013, SEBI: Listing Obligations and Disclosure Requirements

Regulations (LODR), 2015.

Unit 5: Corporate Failures in India

Satyam Computer Services Ltd, Kingfisher Airlines, PNB Heist; ICICI Bank; Common
Governance Problems in various Corporate Failures in India and abroad.

Practical Exercises:
The learners are required to:
21. Identify and analyse corporate governance models followed by companies incorporated
in India and abroad.
22. Analyse Board composition and Board committees of different companies; Analyse
cases on the topic of Whistle blowing/ Shareholder activism/ Insider trading.
23. Critically analyse global corporate governance failure and identify corporate governance
issues therein.
24. Identify corporate governance issues and concerns raised in context of Indian companies
and their implications (from published sources newspapers or websites).
25. Critically analyse major corporate governance failures to suggest common governance
problems in Indian context.

Suggested Readings:
● Tricker, Bob. Corporate Governance-Principles, Policies, and Practice (Indian
Edition). Oxford University Press, New Delhi.
● Sharma, J.P. Corporate Governance, Business Ethics, and CSR, Ane Books Pvt Ltd,
New Delhi
● Kumar A., Gupta L. and R.J. Arora, Auditing and Corporate Governance. Taxmann Pvt
Ltd.

Additional Resources
● Rani, Geeta D., and Mishra, R.K. Corporate Governance- Theory and Practice,
Excel Books, New Delhi.
● Mallin, Christine A. Corporate Governance (Indian Edition), Oxford University
Press, New Delhi.
Note: Latest edition of readings may be used
Latest amendments to the regulations shall be referred
 163

Company Secretarial Practices

BAC: GE (CLCG)- 6.1

Objective: The course aims to impart working knowledge of company secretarial

practices to learners and make them familiar with drafting and documentation.
Learning Outcomes: After completion of the course, learners will be able to:
81. describe the role of company secretary
82. demonstrate the skills of drafting and conveyancing
83. understand intricacies in preparation of documents like MoA and AoA
84. prepare documents related to board meeting and annual general meeting
85. comprehend the concepts of secretarial audit and auditor
Course Contents:
Unit wise C&K* A&A
Unit weightage **
of marks
(in %)
Unit 1: An Introduction to Company 20 √
Secretary
√
Unit 2: Principles of Drafting 25 √
√
Unit 3: Preparation of Company 20 √
Documents-I
√
Unit 4: Preparation of Company 20 √
Documents-II
√
Unit 5: Secretarial Audit & Auditor 15 √
√
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: An Introduction to Company Secretary

Company Secretary – Meaning, Qualifications, Appointment, Role and Responsibilities,
Statutory Duties and Liabilities, Removal, Company Secretary as a Key Managerial
Personnel; Functions of Company Secretary.
Unit 2: Principles of Drafting
Meaning of Drafting and Conveyancing, General Principles of Drafting, Guidelines
for use of Particular Words and Phrases for Drafting and Conveyancing, Do‘s and
Don‘ts of drafting, Use of Appropriate Words and Expressions, Kinds and clauses of
deeds.
Unit 3: Preparation of Company Documents-I
Memorandum of Association-Meaning, Clauses & Specimen, Articles of Association-
Meaning, Content & Draft specimen, Specimen of contracts of appointment of
Company Secretaries.
Unit 4: Preparation of Company Documents-II
 164

Drafting of notices, points to be remembered while drafting notice of Board Meeting,

Specimen Notice of Board Meeting & Annual General Meeting; Resolution meaning,
types and passing authorities. Practical aspects of drafting resolutions.
Unit 5: Secretarial Audit & Auditor
Meaning, Object, Scope, Need of Secretarial Audit, Provisions related to
Appointment of Secretarial Auditor. Difference between secretarial audit and
statutory audit.
Practical Exercises:

The learners are required to:

26. interview a few CS in practice and ask about the steps functions she/he performs in the
organization.
27. prepare a list of expressions which may be considered desirable while drafting of
documents.
28. draft a specimen of contract of appointment of a company secretary in a company
29. prepare specimens of ordinary and special resolutions
30. enlist the steps involved in secretarial audit
Suggested Readings:
References:
1. Chaturvedi R.N., (2018) Pleadings, Drafting & Conveyancing, Central Law
Publications
2. Kolhatkar M., (2015), Drafting, Pleading and Conveyancing, LexisNexis
3. Sharma, J.P. (2018) An Easy Approach to Corporate Laws, Ane Books Pvt. Ltd. New
Delhi
4. Kumar, A., (2019) Corporate Laws, Taxmann Pvt Ltd
5. Chadha R. & Chadha, S. (2018) Company Laws, Scholar Tech Press, Delhi
6. Jagota. R., (2020), Company Law, Taxmann Pvt Ltd

Additional Resources:
1. Drafting, Pleadings and Appearances, Professional Programme, Module 1, Paper 3,
The Institute of Company Secretaries of India
2. Jain, D.K., (2022) Company Law Ready Reckoner, Bharat Law House, Delhi
3. Company Law, Executive Programme, Module1, Paper 2, The Institute of Company
Secretaries of India
Web Resources:
1. [Link]
2. [Link]
Note: Learners are advised to use latest edition of text books.
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 168

MODERN OFFICE
MANAGEMENT
 169

Business Communication
BAC: Discipline (MOM)- A1

Objective: The course aims to prepare the Executive Secretary with proper knowledge of
different types of communication and correspondence, presentation skill along with
the effective reports. This paper intends to acquaint the learners about
communication theory and provide them ample exercise in communication through
business correspondence.

Learning Outcomes: After completion of the course, learners will be able to:
1. summarise the different concepts of Business Communication.
2. interpret the vocabulary to be used in business.
3. demonstrate the different types of Correspondence or letter writing skill.
4. describe the different approaches of report writing.
5. demonstrate the Business presentation.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction 25 √ √
Unit 2: Communication Technology 15 √ √
Unit 3: Modern Office Correspondence 30 √ √
Unit 4: Report Writing 20 √ √
Unit 5: Oral/Visual Presentation 10 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit I: Introduction
Meaning, process, characteristics, objectives, importance, methods/types of
communication: on the basis of relationship (internal & external); on the basis of
expressions (verbal & Non-verbal) and on the basis of flow (downward, upward,
horizontal and diagonal/crosswise), Persuasive Communication, 7Cs of
Communication, Barriers to Effective Communication and tips to overcome the
barriers.

Unit II: Communication and Technology

Communication through modern technology – different apps, virtual and online video
conferences - Google Meet, Zoom, Microsoft team etc., netiquettes.

Unit III: Modern Business Correspondence

Internal: Formal & Informal Correspondence -- Memorandum, Office Order, Circular,
Meeting, Notice, Agenda & Minutes.
External: Formal Correspondence- Routine letters (enquiry, quotation, orders and
acceptance, release of payment), Sales Letters (proposal, promotional, follow-up,
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mailshots), Agency Letters (status enquiries, seeking finance), Problem letters

(complaint, collection/dunning, concession).
Personnel: Job Application letter, Preparing the Resume, CV and Portfolio.
E-Correspondence: Emails, Blogs, Chat Rooms, Discussion Forums, Social Networking,
Online news releases, Company newsletters.

Unit IV: Report Writing

Meaning, Types of Business Reports, characteristics, importance, structure of report,
Organization of Report –Long reports & Short reports (letter form, memorandum
form, minutes form).

Unit V: Oral/Visual Presentation

Importance, Characteristics, Presentation Plan, Visual Presentation – diagram/flowchart.

Practical Exercises:

The learners are required to:

1) Practice to learn the use of different types of communications conducting their class
meetings online/offline.
2) Learn the different rules of vocabulary to be used in Business Communication.
3) Practice to make the drafts of all types of letters for correspondence including agenda,
minutes etc.
4) Prepare at least one report as per your choice relating to your any business/college
event.
5) Present diagram/piktochart/flowchart on any relevant topic of this paper in the class.

Suggested Readings:

● Bhatia, R.C.(2018). Business Communication, New Delhi: Anne Books Pvt. Ltd.
● Gupta, C.B. (2019) Essential Business Communication, New Delhi: Cengage
Learning India Pvt. Ltd.
● Khanna, P. (2016). English Communication New Delhi: Vikas Publishing House
Pvt. Ltd.
● Lehman, C. M., D. D., & Sinha., M. (n.d.). Business Communication. Cengage
Learning India Pvt. Ltd.
● R. P., & Korlahalli, J. S. (2008). Essentials of Business Communication. New Delhi:
Sultan Chand & Sons. +
● Taylor, S., & Chandra, V. (2005). Communication for Business. New Delhi: Pearson
Education Ltd.

Additional Readings:
[Link] (Source: epg pathshala)
[Link] (Source: epg pathshala)
Note: Latest edition of readings may be used.
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Modern Office Practices

BAC: Discipline (MOM)- A2

(Theory = 75, Internal Assessment = 25)

Objective: The aim of the paper is to acquaint the students with Modern Office Practices in
an office environment. The knowledge acquired by the students would help them to manage
the modern office effectively as office manager, executive or personal secretary by using the
skills set acquired by them through this course.

Learning Outcomes: After completion of the course, learners will be able to:
1. examine the nature of conventional office, modern office, paperless office, automated
and virtual office.
2. develop an understanding about the administrative and management functions of
office, office manager and office management process.
3. observe the procedure of procurement and maintenance of office forms, stationery,
office supplies and machines are procured and used by employees.
4. interpret office mails, management of inward and outward mails, centralization and
decentralization of mail system and email system.
5. maintain official records.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Modern Office and its Functions 20 √ √
Unit 2: Office Environment 20 √ √
Unit 3: Office Automation 20 √ √
Unit 4: Office Supplies, Office Forms and 20 √ √
Office Mechanization
Unit 5: Communication Technology and 20 √ √
Records Management
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Modern Office and its Functions

Meaning and Definition of Office, Characteristics of an Office, Requisites of an Office,
Significance of Modern Office, Scope and Growth of Office Activities, Office Management,
Objectives and Principles of Office Management, Primary and Secondary/Administrative
Functions, Development of Office Practices, Office Hierarchy, Changing the Nature And
Scope of Office Work, Functions of Office Manager, Essential Qualification, Experience and
Supervisory Skills Required For Office Manager, Management and Administrative
Functions, Changing Office Scenario, Concept of Paperless Office, Automated Office,
Virtual Office.
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Unit 2: Office Environment

Location and Office Building, New Trends -Office Spaces, Open and Private Office, Front
and Back Office Support, Infrastructure, Safety and Security, Ventilation, Green Office,
office layout, concept of open office, front and back office support, Use of modular office
furniture, emerging office concepts: green office, home environment at work, work from
home, flexible office hours, significance of office location, factors affecting choice of office
location, working environment.

Unit 3: Office Mechanization

Introduction, meaning and importance of Office Mechanization, objectives and use of office
automation tools – desktop/personal computers, printers, scanner, fax machines, photocopier,
calling bell, telephones, mobile phones, video conferencing, CCTV Camera, biometric
attendance machines.

Unit 4: Office Supplies, Office Forms and Procurement

Office Forms, Principles of Design and Development of Forms, Control of Forms, Office
Stationery and Supplies, Office Mechanization, Advantages and Disadvantages of
Mechanization, Criteria of selection of Office Machines, Lease and Purchase of Office
Equipment, Procurement of Office Supplies, Modular Furniture, Purchase Procedure, e-
Tender and Stock of Supplies.

Unit 5: Office Correspondence, Records Management and Banking

Mails, Office Correspondence, Organizing Correspondence, Production and Drafting of
Correspondence, Typing and Stenographic Services, Dictating Letters, Handling and
Disposal of Mails, Handling and Supervision of Office Records, Management of office
records, Disposal and Retention of Office Records. Banking: UPI, PayTM, Net Banking,
Mobile Banking, RTGS/NEFT/IMPS, Demand Drafts and validity of cheques.

Practical Exercises:
The learners are required to:
1. Visit the administrative office of the College, Government Office or Private Office.
2. Observe the Office Building, ventilation and layout of the building.
3. Observe the office supplies, stationery, office forms used in office systems.
4. Observe and experience the type of communication systems, furniture and office
machines.
5. Interact with the Office Manager and make a list of his duties and responsibilities.
Suggested Readings:

● Bhatia, R.C.(2003). Office Management. Galgotia Publishing Company, New Delhi,

India.
● Chopra, R. K., & Bhatia, A. (2010). Office Management. 15th Edition. Himalaya
Publishing House, Mumbai, India.
● Geoffrey, M., Standingford, O., & Appleby, R. C. (1991). Modern Office
Management, NY, USA.
● Mills, G., & Standingford, O. (1949). Office Organization and Method. Pitman.
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● O‘Rourke, J. S. (2019). Management communication: A case analysis approach.

Chapter 4, Routledge, England, UK.
● Thukaram Rao, M. E. (2009). Office Organization and Management. Atlantic
Publishers and Distributors, New Delhi, India.

Note: Latest edition of readings may be used.

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Stenography (English)-1
BAC: Discipline (MOM)- A3

Objective: The course aims to orient the students to learn the need of writing accurately on
the basis of phonic sound. In order to make them a good writer, it is necessary for them to
master the fascinating art of good writing. As it is very important for a learner to write
accurately, the knowledge of art of writing through spoken sounds with the help of principles
of Sir Isaac pitman would help the students to take notes and carry out office work
accurately.

Learning Outcomes: After completion of the course, learners will be able to:
1. demonstrate the basic concepts of stenography with grammalogues and logograms.
2. analyse the basic concepts of alternatives and phraseography.
3. interpret the use of stroke and circles.
4. use Loops.
5. summarize the hooks use in stenography.

Course Contents:
Unit wise weightage of C&K* A&A**
Unit marks (in %)
Unit 1: Basics of Stenography 20 √ √
Unit 2: Alternatives & 20 √ √
Phraseography
Unit 3: Small and Large Circles 20 √ √
Unit 4: Loops preceding initial 20 √ √
hook
Unit 5: Initial and Final Hooks 20 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Basics of Stenography

Stenography – Introduction, brief history of Pitman‘s shorthand, types of other writing
methods.
Consonants – Definitions, types of consonants, consonant and consonant stroke, form of
strokes, number, size and direction of strokes, joining of strokes.
Vowels – Its definition, long and short vowels, vowels signs and their places, position of
outlines according to vowels, Intervening vowel, Short Forms – Definition, importance and
use of logograms, grammalogues.

Unit 2 : Alternatives and Phraseography

Alternative forms of strokes: downward R & L strokes, downward and upward H, tick H and
dot H, upward strokes, semi circle or abbreviated W and their use.
Diphthongs and Triphones, punctuation signs and their application and its positions.
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The phraseography, the phraseograms, its essential qualities of facility, linearity and
legibility.

Unit 3: Small and Large Circles

Circles ‗S‘ & ‗Z‘, use of small circles with straight and curved strokes, exceptions to the use
of circle ‗S‘\‘Z‘, Large Circles ‗SW‘, ‗SS or ‗SZ‘, use of large circles with straight and
curved strokes, use of different circles initially, medially and finally, Use of large circles in
Phraseography. Use of stroke ‗S‘ and ‗Z ‗ with various rules.

Unit 4: Loops preceding initial hook

Loops ‗ST‘ and ‗STR‘, use of small and big loops with straight and curved strokes, initially
use of small loops, medially use of small and large loops and final use of small and large
loops, exceptions to the use of loops. Alternative forms with small hook for ‗Fr‘, ‗Vr‘ and
Large hook for ‖Fl‖, ―Vl‖ etc., use of intervening vowels with alternative forms. Circles and
loops preceding initial hooks.

Unit 5: Initial and Final Hooks

―S‖ before straight strokes hooked for R, ―S‖ before other hooked strokes, Small Hooks: ‗R‘
and ‗L, use of initial hooks with straight and curved strokes Small Final hooks: ‗N‘,‘F\V‘, use
of final hooks with straight and curved strokes, medial use of small final hooks, use of small
final hooks in Phraseography, Exceptions to the use of small final hooks, circles and loops to
final hooks.

Practical Exercises:-
The learners are required to

1. Understand the Basics of Stenography.

2. Practice Alternatives, Diphthongs and Phraseography.
3. Practice Small and Large Circles.
4. Learn different Loops.
5. Understand about Initial Final Hooks.

Suggested Readings:
● Ajyar, K.S.: Reporter‘s Phrase Book‖, A.H. Wheeler Publications.(India)
● Bhatia, R.C., ―Principles of Short-hand Theory‖,[Link] & Co.(India)
● Hynes James: The Practical Phraser, Wheeler Publications.(India)
● Kuthiala, O.P., Shorthand Made Easy,Pitman [Link].(India)
● Pitman,Isaac: Pitman‘s Shorthand Instrcutor , A.H. Wheeler Publications.(India)
● Pitman, Isaac: The New Phonographic : Phrase Book .
● Sir, Pitman Issac: ―Pitman Shorthand instructor and key‖, Pearson Education.(India)
● Thorpe, E and Kuthiala, O.P.: you too can write 200 wpm and above, Pitman SS
Publication.(India)

Note: Latest edition of readings may be used.

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Stenography (English) II
BAC: Discipline (MOM)- A4

Objective: This course is well structured and sequenced learning of Stenography (English).
This art of writing, based on phonetics sounds has been adopted throughout the world in the
day to day working in organizations. With the help of the given chapters the students would
be able to learn to make the outlines with proper pronunciation of words. In this way they
will learn stenography and strengthen their English pronunciation also. Soon after the
completion of this course, the student will be able to write\scribble accurately and once the
accuracy is achieved, the same could be retained provided there is regular practice.

Learning Outcomes: After completion of the course, learners will be able to:
1. demonstrate the basic rules of The Shun Hook and The Aspirate.
2. analyse the basic concepts of R, L, SH consonant and Compound Consonants.
3. interpret the basics of Halving Principals and Vowel Indications.
4. use of Doubling principals and Diaphonic.
5. summarize the Prefixes and Suffixes.

Course Contents:
Unit wise weightage of C&K* A&A**
Unit marks (in %)
Unit 1 Circle, Loops, Shun Hooks 20 √ √
Unit 2 Upward Downward R,L,SH 20 √ √
& Compound Consonants
Unit 3 Vowel Indication and 20 √ √
Halving Principles
Unit 4 Doubling Principle 20 √ √
Unit 5 Prefixes and Suffixes 20 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Circle, Loops, Shun Hooks

Large Final Hooks ‗Shun Hook‘: use of Shun Hook with straight and curved strokes, medial
use of Shun Hook, Use of Shun Hook after Circle ‗S‘ and ‗NS‘, Use of shun Hooks in
phraseography. Use of circles and loops to final hooks, strokes are followed by NS, S, Ses,
St, Str. ―The Aspirate‖ H, with full detailed analyses.
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Unit 2: Upward Downward R, L,SH & Compound Consonants

General rules for Vowel preceding and following with R, Upward and downward R, Medially
use of R.
Upward, Downward L, SH with preceding or following curves n, ing and circles, medial L,
and KW\GW\KY\GY, compound consonants.

Unit 3: Vowel Indication and Halving Principles

Vowel Indication: Initial and final Vowel Implied, Initial and final Consonant Implied.
Halving principle: vocalizing of half length forms, halving for T of D, circle following half
length forms, half length H, situations where halving principle not used. Halving and
thickening of the strokes, M, N, L, R. The signs for RT and LT. Joining of strokes of unequal
length. Use of halving principle for past-tense, halving principle in phraseography.

Unit 4: Doubling Principle

The general rule for doubling, doubling of straight strokes and the strokes MP and NG,
alternative forms of MPR, MBR, NG-GR. Doubling of stroke L, circle S and double length
strokes, use of doubling principal in phraseography.
Diphonic or two vowel signs, Use of Diphones, Medial Semi-Circle, Left Semi-Circle, Right
Semi-circle.

Unit 5: Prefixes and Suffixes

Prefixes: expression of the prefixes, initial common-, medial com, accom-, intro- etc.
Logograms as prefixes. Negative words etc.
Suffixes: Suffixes and Terminations – The dot-ing, expressing –ality, -logical-ly, ment,
mental-ly-ity, -ship, figures and contractions, etc.

Practical Exercises:
The learners are required to:
1. Understand the Basics of Shun Hook.
2. Practice about R, L, SH and compound consonant.
3. Understand the Halving Principles.
4. Learn Diaphones, semi circles and Doubling Principles.
5. Understand about Prefixes, suffixes and Terminations.
Suggested Readings:
● Ajyar, K.S.: Reporter‘s Phrase Book‖, A.H. Wheeler Publications (India).
● Bhatia, R.C., ―Principles of Short-hand Theory‖,[Link]& Co (India).
● Hynes James: The Practical Phraser, Wheeler Publications(India).
● Kuthiala, O.P., Shorthand Made Easy,Pitman [Link](India).
● Pitman, Isaac: Pitman‘s Shorthand Instrcutor , A.H. Wheeler Publications (India).
● Pitman, Isaac: The New Phonographic Phrase [Link].(India)
● Sir, Pitman Issac: ―Pitman Shorthand instructor and key‖, Pearson Education.(India)
● Thorpe, E and Kuthiala, O.P.: you too can write 200 wpm and above, Pitman SS
Publication. (India)

Note: Latest edition of readings may be used.

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Computer Applications
BAC: Discipline (MOM)- A5

Objective: To provide computer skills and knowledge to the students about the usefulness of
information technology tools for business operations.

Learning Outcomes: After completion of the course, learners will be able to:
1. analyse the various concepts and terminologies associated
with computers.
2. explain the basic terminologies used in computer networks
and internet.
3. describe word document creation for report making and communication.
4. identify and make good presentations.
5. identify spreadsheets for basic calculations and for making charts.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Basic knowledge of computers 20 √ √
Unit 2: Basics of Networking and Internet 20 √ √
Unit 3: Word Processing 20 √ √
Unit 4: Preparing Presentations 15 √ √
Unit 5: Spreadsheet basics 25 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit1: Basic knowledge of computers

Computers: meaning, history, generations, characteristics, advantages, limitations and
functions of computers; Classification of computers based on size, and digital vs analogue
computers; input-output devices; software, hardware, firmware and liveware; types of
software: system software and application software; Computing Interfaces: Graphical User
Interface (GUI), Command Line Interface (CLI), Touch Interface, Natural Language
Interface (NLI); role of CPU in data processing; applications of computers in business.

Unit 2: Basics of Networking and Internet

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Computer Networks: Meaning of computer network; objectives/ needs for networking;

Applications of networking; Basic Network Terminology; Types of Networks; Network
Topologies; Wireless Networking; Securing Networks: firewall.
Basic Internet Terminology: I.P. Address, Modem, Bandwidth, Routers, Gateways, Internet
Service Provider (ISP), World Wide Web (www), Browsers, Search Engines, Proxy Server,
Intranet and Extranet; Basic Internet Services; Internet Protocols: TCP/IP, FTP, HTTP(s),
Uses of Internet to Society; Cyber Security: Cryptography, digital signature.
Unit 3: Word Processing
Introduction to word Processing, Word processing concepts, Use of Templates and styles,
Working with word document: Editing text, Find and replace text, Formatting, spell check,
Autocorrect, Auto-text; Bullets and numbering, Tabs, Paragraph Formatting, Indent, Page
Formatting, Header and footer, page break; Tables: Inserting, filling and formatting a table;
Inserting Pictures and Video; Mail Merge; Printing documents; Citations, references and
Footnotes.
Unit 4: Preparing Presentations
Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting: Tables, Images, texts,
Symbols, hyperlinking, Media; Design; Transition; Animation; and Slideshow, exporting
presentations as pdf handouts and videos.
Unit 5: Spreadsheet basics
Spreadsheet concepts: Managing worksheets; Formatting, Entering data, Editing, and Printing
and Protecting worksheets; controlling worksheet views; graphical presentation of data using
bar chart and pie chart; use of simple formulas in spreadsheets; cell referencing: absolute,
relative and mixed cell referencing; Functions: logical functions, financial functions,
statistical and mathematical functions.

Note:
1. The General Purpose Software referred in this course will be notified by the University
Departments every three years. If the specific features, referred to in the detailed course
above, is not available in that software, to that extent it will be deemed to have been
modified.

2. There shall be a practical examination of 50 Marks from unit 3,4 & 5 (2 hours
duration), theory exam of 25 marks from unit 1 & 2 (1 hour) and Internal Assessment of
25 marks (Class Test-10 Marks, Assignment- 10 Marks and attendance- 5 marks).

3. There shall be 2 lecture periods per class and 4 Practical Lab periods per batch to be
taught in the Computer Laboratory.

Suggestive Readings:
● Jain, H. C. & Tiwari, H. N. “Computer Applications in Business‖ Taxmann, Delhi.
● Madan, S. “Computer Applications in Business‖ Scholar Tech Press, Delhi.
● Mathur, S. & Jain, P. “Computer Applications in Business‖ Galgotia Publishing
Company, Delhi.
● Sharma, S.K. & Bansal, M. “Computer Applications in Business” Taxmann, Delhi.
● Walkenbach, J. “MS Excel 2016, Bible”. John Wiley & Sons, USA.

Note: Latest edition of readings may be used.

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Office Automation
BAC: Discipline (MOM)- A6

Objective: The course aims to inculcate the understanding about changing technologies and a
revolution towards a paperless environment. It highlights the strategies that can be adopted
towards automation and also different challenges that arise with E-Governance.

Learning Outcomes: After completion of the course, learners will be able to:
1. handle communication using appropriate technology tools.
2. analyze the documents in e-offices.
3. manage e-files to move towards a paperless work environment.
4. manage online leave and online workflows.
5. appreciate the role of ERP and applications of (IoT) in offices.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Online Communication Tools 10 √ √
Unit 2: e-Office, Online PIMS, Sparrows and 20 √ √
KMS
Unit 3: e-File Management 25 √ √
Unit 4: Online Tour Management, Online Leave 25 √ √
Management and e-Tender
Unit 5: Internet of Things (IoT) and Enterprise 20 √ √
Resource Planning (ERP)
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit I: Online Communication Tools

Importance of online communication, Online Communication Systems Internet, e-mail, video
conferencing, VoIP, IVRS, Team Collaboration, Skype, Microsoft Teams, Google Teams,
Zoom, Facebook, TinyLetter, Drop Box, Flowdock, HipChat, Go to Meeting and ProofHub.

Unit II: e-Office, Online PIMS, Sparrows and KMS

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Meaning and Nature of e-Office, Benefits of e-Office, Features of e-Office.

Online PIMS, Online Service Book, Efficient retrieval system, Online form submission, MIS
Reports, Role based Access.
SPARROW: Electronic APARs processing, Centralized Database and Decentralized
Administration, Electronic Signing of APARs, Delegation for Manual Processing, APARs
Integrated with eService Book.
KMS: Create and Upload documents, Integrated workflow on documents, document security,
versioning of documents, Role based access to document folders.

Unit III: e-File Management

Online Diarising of Letters, File Processing, Dashboard view with Alerts, Enhanced Scope
Based Search, MIS Reports for Monitoring and Analysis, Multilingual support, Added Data
security with DSC and e-Sign, Interdepartmental File Movements, Records Management
System, Citizen Interface.

Unit IV: Online Tour Management, Online Leave Management and e-Tender
Online Tour Approval Workflow, Status of Tour Requests, Tours conducted by employees,
online settlement of Tour Claims.
Online leave Applications, Online Leave Approvals, Joining Reports, Leave History, Leave
in Credit and Work load of office staff.

Unit V: Internet of Things (IoT) and Enterprise Resource Planning (ERP)

Significance and applications of (IoT); Meaning, benefits, and limitations of (ERP);
components of ERP; ERP softwares: ERP Tally, Oracle- Data Base Management System and
Systems-Applications-and-Products-Software (SAP), Public Financial Management System
(PFMS), Implementation of ERP Softwares.

Online Procurement, e-Tenders: Government e-Market place (GeM), E-Publish Date, Bid
Submission Closing Date, Tender Opening Date, Tender ID, reference and Date, Name of
Department/Organization.

Note:
1. Lectures through industry cases, discussions, and presentation should be included to
facilitate a continuous teaching and learning process.
2. Field study by students, solving case studies, class discussions, and end-semester
examination can be the assessment methods.

Suggestive Readings:
● Curran, S., & Mitchell, H. (1982). “Office Automation: An Essential Management
Strategy‖. The Macmillan Press Ltd.
● Department of Education, Government of Kerala. (2016). ―Computerised Office
Management”. Kerala: State Council of Educational Research and Training (SCERT).
● Ismail, Y., (Ed.). (2019). ―Internet of Things (IoT) for Automated and Smart
Applications”. IntechOpen. [Link]
● IDC Technologies. (2012). ―Industrial Automation‖. The IDC Engineers &
[Link]
● Kumar, A. (2010). ―Computer Basics with Office Automation‖. I. K. International
Publishing House Pvt. Ltd.
 182

● Li, P., (Ed.). (2019). ―New Trends in Industrial Automation‖. IntechOpen.

[Link]

Note: Latest edition of readings may be used.

Practical Stenography and e-Typewriting-I

BAC: DSE(MOM )- 5.1

Objective: The course aims to orient the students to understand the need of writing rapidly
and accurately in this speed age. In order to make them a good writer, it is necessary for
them to master the fascinating art of good writing. After learning the basic principles of
Stenography, it is essential that the students build up speed writing by practicing exercises
and learning stenography transcription from Pitman Shorthand Instructor.

Learning Outcomes: After completion of the course, learners will be able to:
1. analyse the basic concepts of english transcription.
2. interpret the shorthand basic shortcut concepts.
3. demonstrate the shorthand speed.
4. demonstrate the typewriting speed.
5. demonstrate the typewriting of letters/documents with proper formatting.

Course Contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)
Unit 1: Basic English Transcription Concepts 10 √ √
Unit 2: Stenography – its speed & practical 30 √ √
concepts
Unit 3:Stenography - Practical 20 √ √
Unit 4: e-Typewriting - Practical 20 √ √
Unit 5: Word Processing-letters/documents 20 √ √
preparation
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit I: Figures and Essential Vowels

Figures, transcriptions and Essential Vowels.

Unit II: Stenography – its speed & practical concepts

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Contractions & Special Contractions (Section 1 to 5 with exercises), Advanced

Phraseography, Intersections.

Unit III: Stenography – Practical

i. Daily practice of seen passages from Pitman Shorthand from the Exercises 111-144
from ‗Pitman Shorthand Instructor & Key‘ in a graded manner up to the speed of 60
words per minute and transcription on computer.

ii. Daily practice of unseen passages from ‗Graded Dictation Exercises on Shorthand
made easy‘ in a grader manner up to the speed of 40 words per minute and
transcription on computer.
Unit IV: e-Typewriting – Practical
E-typewriting: meaning & importance, advantages and disadvantages. Practice of on and off
of computer system.
Keyboard: Meaning & Importance, advantages & disadvantages, types of keyboard,
keyboarding - setting of fingers on home keys, guide keys on Computer and their functions.
Touch and Sight methods of typewriting.
Maximum use of shortcut keys on keyboard instead of using mouse.
Typewriting speed and accuracy—use of spacing and punctuation marks, errors and penalty,
Calculation of running and accurate speed (gross and net).
E-typewriting speed @30 words per minute.

Unit V: Word Processing – letters/documents preparation

Word Processing (MS Office): working with documents, use of different views, navigation
through documents, text manipulation, formatting of documents. Hyperlink, book mark, mail
merge.
Document Preparation: Structure and layout of letter, different parts of the letter, different
styles of Business letters, preparation of letters in word processor, generate notice, agenda
and minutes of the meeting, office orders, circulars, memorandums, resumes, CV & portfolio.
Merging of letters through mail merge and printing the same.
The size of papers: National and International.

Practical Exercises:

The learners are required to:

1. Learn the basic general english vocabulary.

2. Learn, understand & practice all types of short cuts for implementation of stenography
and typewriting.
3. Practice the shorthand passages to get the speed @60/40 words per minute.
4. Practice the typewriting passages to get the speed @ 30 words per minute.
5. Learn all types of document preparations.

Guidelines For The Conduct of Practical Examination

Time 3 Maximum Marks 50
Hours
Question Description No or words Marks Time Allowed
1 Seen dictation from 180 10 3 minutes for dictation
Unit III (i) of the 3 minutes for reading time
 184

syllabus @ 60 words 30 minutes for transcription

per minute. on computer

2. Unseen dictation 120 10 3 minutes for dictation

from Unit III (ii) of 3 minutes for reading time
the syllabus @ 40 30 minutes for transcription
words per minute on computer
3. Shorthand outlines 20 10 20 minutes
from Unit II (the examine will have to
write shorthand outlines of
the words on the printed
sheet which will be the
question paper as well as
Answer Sheet)
4. e-Typewriting Speed More than 10 20 minutes (10 minutes for
Test @30 words per 1500/2000 setting of
minute from Unit IV strokes computer/keyboard)
5. Practical assessment 10 20 minutes
– Word Processing
(letter and mail
merge) from Unit V

1. 10 minutes of time will be allowed to students for setting and adjustment of the
computer before the practical starts.
2. 10 minutes time will be allowed to students for setting and adjustment of the
computer for e-typewriting speed test.
3. The students have to produce the hard copies of the above questions for evaluation.
4. Time should also be allowed for print-outs.

Practical:

1. There shall be 2 Lecture periods and 4 practical periods per batch to be taught in
computer Lab.
2. Practical examination will be conducted by the Internal Examiner.
3. There will be a theory examination of 25 marks (1 hour) based on Stenography, and
practical exam of 50 marks (2 hours) duration. Internal assessment will be consisting
of class test (10 marks) work-book (10 marks) and attendance (5 marks).

Suggested Readings:

● Bhatia, D. P., & Sangal, S. S. (1996). Principles of Typewriting. New Delhi: Pitman
[Link].
● Bhatia, R. C. (n.d.). Typewriting Theory and Practice. New Delhi: Sterling Publishers
Private Ltd.
● [Link]. (2017) Kindle Edition. Typing Lessons for Beiginners Quick Way to learn
English Typing English Training Keyboard Book GS Publication.
 185

● Himsagar, Z.Y (2021). Computer Keyboard Shortcut Keys for MS Office: Bluerose
Publishers. [Link].
● Jain, H.C,. & Tiwari, H.N. (2021). Computer Applications in Business. New Delhi:
Taxman Publications Private Limited.
● Kuthiala, O. P. (1998). Graded Dictation Exercises on Shorthand Made Easy. New
Delhi: Pitman [Link].
● Kuthiala, O. P. (n.d.). Typewriting Speed & Accuracy. New Delhi: Pitman
[Link].
● Madan, Susheela (2021). Computer Applications in Business. New Delhi: Scholar
Tech Press.
● Microsoft Word Keyboard Shortcuts for Windows. (2016). (n.p.): CreateSpace
Independent Publishing Platform.
● Pitman , I. (2016). Pitman Shorthand Instructor And Key. Pearson Education Ltd. and
Dorling Kinderley Publishing, Inc.
● Pitman, I. (n.d.). 700 Common Words Reading $ Dictation Exercises. Allahabad:
[Link] Company (P) Limited.
● Smith, C. E. (n.d.). A Practical Course in Touch Typewriting. Allahabad: Wheeler
Publishing.
● Typewriting Speed & Accuracy Book II. (n.d.). New Delhi: Pitman [Link].
● Typing Master Software for e-typewriting.

Note: Latest edition of readings and software may be used.

 186

Strategic Office Management

BAC: DSE(MOM )- 5.2

(Theory = 75, Internal Assessment = 25)

Objective: The course aims to understand about the Strategic Office Management which is
crucial to perform official functions effectively with the applications of principles of
management at all levels in the Business. Effective Office Management play a significant
role for success in the Business World.

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the concept of office management, its structure and how it functions.
2. learn the systems and processes of office management.
3. gain the knowledge of the structure of business and how the levels of management
authorize to function with administrative and financial powers.
4. acquire the knowledge of business finance, how SEBI works, money investment and
marketing management.
5. grasp the knowledge of dynamics of office management.
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Office Management and Its 20 √
Importance
√
Unit 2: Management Systems and Processes 20 √
√
Unit 3: Organizational Structure, Delegation 20 √
of Powers and Group Dynamics
√
Unit 4: Business Finance and Marketing 20 √
Management
√
 187

Unit 5: Strategic Management Dynamics: 20 √

Leadership, Motivation and Control
√
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Office Management and Its Importance

Objectives of Office Management: Purpose, Environment, Means, Personnel, Scope of Office
Management, Principles of Office Organization, Formal and Informal Organization, Types
and Systems of Organizations, Organization Chart, Types of Organization Charts, Relation of
Office with other Departments, Office Manuals, Authority and Responsibility, Centralization
and Decentralization, Information Management, Scientific Office Management, Aims of
Scientific Management.

Unit 2: Office Management Systems and Processes

Scope of Office Management, Objectives of Office Management, Functions of Office
Management, Planning Office Activity: objectives, policies, programmes and procedures,
Organising of Office Activity: staffing, motivating, coordination, direction and controlling,
The Job and Position of Manager, Functions, Duties and Responsibilities of Office Manager,
Qualities of Office Manager, Administrative Office Management, Office System,
Characteristics of sound office System, Principles of Office Systems, Office Routines,
Importance of Office Systems.

Unit 3: Organizational Structure, Delegation of Powers and Group Dynamics

Nature of Organization Structure, Role of Functional Manager, Network Organization
Structure, Advantages and Disadvantages, Features of Authority, Administrative and
Financial Powers, Delegation of Powers and Authority, Formation of Groups and Teams,
Formal and Informal Groups, Group Dynamics: Group Norms and Role, Group
Cohesiveness, Groups: Behaviour, Tasks, Processes and Effectiveness.

Unit 4: Business Finance and Marketing Management

Concept, Role and Objectives of Financial Management, Financial Planning and its
Importance, Capital Structure, Fixed and Working Capital, Financial Markets: Concept,
Functions and Types, Money Market and its Instruments, Capital Market, Stock Exchange
Functions and Trading Procedure, Objectives and Functions of SEBI, Market Management,
Functions of Marketing, Marketing Mix: People, Product, Price, Process, Physical
Distribution, Physical Evidence and Promotion.

Unit 5: Strategic Management Dynamics: Leadership, Motivation and Control

Leadership: Features, Importance, Qualities and Styles of Leadership. Determinants of
Leadership Styles, The Managerial Grid, Situational Leadership, Traits of Leadership, and
Motivational Theories: Maslow‘s Need Hierarchy Theory, Herzberg‘s Two Factor Theory,
McGregor‘s X and Y Theory, Ouchi‘s Theory ―Z‖, Comparison between Theory ‗X‘ and
Theory ‗Y‘, Work Measurement, Techniques of Work Measurement, Standards of
Performance, Measurement of Efficiency of Office Staff, Effective Control System, Process
of Control: Setting Standards, Measurement of Performance, Comparing the Actual
Performance with Standards and Taking Corrective Action.

Practical Exercises:
The learners are required to:
 188

1. Understand the nature and importance of the profession of office management,

function of office jobs and experience it while paying the visit to the educational,
financial or other manufacturing/marketing institutions
2. While visiting to industries, observe their business systems, procedures and practices
which are significant for effective functioning of office management
3. Read the case studies to advance their knowledge about structure, authority and how
officials powers are used in office management
4. Observe the dynamics of office management in their college administration and
management.
Suggested Readings:
● Bhatia, R. C. (2005). Principles of office management. Lotus Press, Delhi, India.
● Chopra, R. K., & Bhatia, A. (2010). Office Management. Himalaya Publishing House.
● Kavita, S. (2015). Organizational behaviour: Text and cases. Vikas Publishing
House, New Delhi, India.
● Koontz, H., O'Donnell, C., & Weihrich, H. (1986). Essentials of management (Vol.
18). New York: McGraw-Hill.
● Koontz, H., O'Donnell, C., & Weihrich, H. (1986). Essentials of management An
International Perspective (Vol. 18). New York: McGraw-Hill.
● Kumar, N., & Mittal, R. (2001). Office Management. Anmol Publications, Delhi,
India.
● Quible, Z. K. (2014). Pearson New International Edition: Administrative Office
Management. Pearson, India
● Thukaram Rao, M. E. (2009). Office Organization and Management. Atlantic
Publishers and Distributors, New Delhi, India.
Note: Latest edition of readings may be used.
 189

Practical Stenography and e-Typewriting-II

BAC: DSE(MOM )- 6.1

Objective: The course aims to orient the students to attain the higher speed in Stenography as
well as Typewriting. After completing the practical sessions the students will be prepared to
get the job as Executive Secretary/Office Manager/Personal Secretary/Personal
Assistant/Stenographer etc. The students will also be ready to type the project
report/dissertation themselves.

Learning Outcomes: After completion of the course, learners will be able to:
1. analyse the different rules of phraseography.
2. summarise the stenographic basic shortcut concepts.
3. demonstrate the stenographic speed.
4. demonstrate the typewriting speed.
5. learn the designing of typewriting of project/resume.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Dictation & Transcription – Seen 20 √ √
passages
Unit 2: Dictation & Transcription --- Unseen 20 √ √
passages
Unit 3: Advanced Phraseography 10 √ √
Unit 4: e-Typewriting - Practical 20 √ √
Unit 5: Word Processing – Project 30 √ √
*C&K- Comprehension & Knowledge
 190

**A&A – Analysis & Application

Unit I: Dictation & Transcription – Seen Passages

Daily practice of seen passages of the Exercises 145-191 from ‗Pitman Shorthand Instructor
& Key‘ in a graded manner up to the speed of 80 words per minute and transcription on
computer.

Unit II: – Dictation & Transcription – Unseen Passages

Daily practice of unseen passages from ‗monthly magazines of shorthand ‗ in a graded
manner up to the speed of 60 words per minute and transcription on computer. Practice in
different settings (classrooms/interviews for Social/Business Research Survey). Using voice
activated word processing in PC and Mobile Applications.

Unit III: Advanced Phraseography

List of Phrases: Advanced Phraseography (Section 1 to 7), Intersection, Business Phrases.

Unit IV: e-Typewriting – Practical

Maximum use of shortcut keys on Keyboard instead of using mouse.
Typewriting speed and accuracy - use of spacing and punctuation marks, errors and penalty,
Calculation of running and accurate speed (gross and net).
E-typewriting speed @30 words per minute.
Unit V: Word Processing – Project
Word Processing (MS Office) - Use of style sheets, smart art, inserting table of contents,
Insert Object (Picture, Video, Sheet, Power Point Slide). Update table, Insert footnote and
endnote, and insert citation. Manage Sources, Index and managing Bibliography/references.
Insert caption, insert table of figures, cross reference. Track changes. Convert text to table.
Document Preparation: A resume - on one page.

Practical Exercises

The learners are required to:

1. Practice the shorthand seen passages to get the speed @80 words per minute.
2. Practice the shorthand unseen passages to get the speed @60 words per minute.
3. Learn, understand & practice all types of advanced phraseography for
implementation.
4. Practice the typewriting passages to get the speed @40 words per minute.
5. Learn all methodologies to prepare the project report.
Guidelines For The Conduct Of Practical Examination
Time 5 Maximum Marks: 75+25
Hours
Question Description No or words Marks Time Allowed
1 Seen dictation from 400 20 5 minutes for dictation
Unit I of the syllabus 5 minutes for reading time
@ 80 words per 40 minutes for transcription
minute on computer
 191

2. Unseen dictation 300 10 5 minutes for dictation

from Unit II of the 5 minutes for reading time
syllabus @ 60 words 30 minutes for transcription
per minute. on computer
3. Shorthand outlines 20 20 15 minutes
from Unit III (the examine will have to
write shorthand outlines of
the words on the printed
sheet which will be the
question paper as well as
answer Sheet)
4. e-Typewriting Speed More than 25 20 minutes (10 minutes for
Test @30 words per 2000/2500 setting of
minute from Unit IV strokes computer/keyboard)
5. Project & Resume 10 minutes 25 Project (at least 10 pages)
writing from Unit V per student will be prepared by the
+ Viva students on a given topic by
the teacher well in advance
and the student has to
submit/present the hard copy
as well as soft copy at the
time of practical exam along
with a copy of resume on
one page

Note:
1. 10 minutes time will be allowed to students for setting and adjustment of
computer before the practical starts.
2. 10 minutes time will be allowed to students for setting and adjustment of
computer for e-typewriting speed test.
3. The students have to produce the hard copies of the above questions for
evaluation.
4. Time should also be allowed for print outs.
5. There will be 8 practical periods per batch per week in a computer lab.
6. Practical examination will be conducted by the External as well as Internal
Examiner.
7. Being practical no internal assessment (IA) is required.

Suggested Readings:

● Bhatia, D. P., & Sangal, S. S. (1996). Principles of Typewriting. New Delhi: Pitman
[Link].
● Bhatia, R.C.(1993). An advance course in Practical Typewriting. New Delhi: Arya
Book Depot.
● Chandra's, S. K. (n.d.). Shorthand Transcriptions. New Delhi, East of Kailash:
Nareshgupta-Rajeshgupta Shorthand Institute.
● Fry, Edward (2010). Dr. Fry's Computer Keyboarding for [Link]: Revised
by Teacher Created Resources.
 192

● G, S. (2017). Typing Lessons for Beginners: Quick Way to Learn English

Typing. (n.p.): CreateSpace Independent Publishing Platform.
● Jain, H.C,. & Tiwari, H.N. (2021). Computer Applications in Business. New Delhi:
Taxman Publications Private Limited.
● Kuthiala, O. P. (n.d.). Typewriting Speed & Accuracy. New Delhi: Pitman
[Link].
● Kuthiala, O. P., & Kuthiala, L. K. (n.d.). Shorthand Reading & Dictation Exercises.
New Delhi: Pitman [Link].
● Madan, Susheela (2021). Computer Applications in Business. New Delhi: Scholar
Tech Press.
● Pitman , I. (2016). Pitman Shorthand Instructor And Key. New Delhi: Pearson
Education Ltd. and Dorling Kinderley Publishing, Inc.
● Smith, C. E. (n.d.). A Practical Course in Touch Typewriting. Allahabad: Wheeler
Publishing.
● Thrope, E. (1998). 2000 Common Words Reading and Dictation Exercises. New
Delhi: Pitman [Link].
● Thrope, E. (1992). A Handbook of Commercial Phraseography. New Delhi: Pitman
[Link].
● Thrope, E. (n.d.). Modern Phraseography. New Delhi: Pitman [Link].
● Typing Master Software for e-Typewriting
● Walmsley, W. (n.d.). Pitman Commercial Typewriting Horizontal Method. Allahabad:
[Link] and Company (P) Limited.

Note: Latest edition of readings and software may be used.

 193

Human Resource Management

BAC: DSE(MOM )- 6.2

(Theory = 75, Internal Assessment = 25)

Objective: The aim of the paper is to familiarize students with the concepts of human
resource management, hiring and managing people, employee pay and compensation,
employee morale and welfare schemes and key challenges of HR Managers.

Learning Outcomes: After completion of the course, learners will be able to:

1. comprehend the knowledge of human resource management and importance of human

capital.
2. acquire the knowledge about the methods of hiring, retaining employees and
counselling of employees.
3. equip with the knowledge of employee compensation and employee benefits.
4. familiarize themselves with the concept of employee morale, development and
employee welfare schemes.
5. interpret emerging horizons and key challenges in hrm.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
 194

Unit 1: Human Resource Management: 20 √ √

Introduction
Unit 2: Managing People 20 √ √
Unit 3: Sound Compensation and Employee 20 √ √
Benefits
Unit 4: Employee Morale, Employee 20 √ √
Development and Employee Welfare
Schemes
Unit 5: Emerging Horizons and Challenges 20 √ √
in HRM
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Human Resource Management - Introduction

Role of Personnel Management, Human Resource Development and Human Resource
Management, Characteristics of the workforce, Importance of Human Resources, HRM
Practices, Human Capital, Functions of HRM.

Unit 2: Managing People

Human Resource Planning, Process of Recruitment and Hiring Talent, Online Selection and
Placement, Types of Selection Methods, Job Design, Job Description, Job Specification,
Employee Engagement, Job Evaluation, Transfer and Job Satisfaction, Training and
Development, Employee Development, Create Learning Environment, Management Support,
Training Methods, Socialization and Orientation, Employee Counselling, Job Change, Job
Transfers, Job Promotion, Employee Retention, Strategic Role of Team Leader,
Performance Appraisal, Designing of HR Portals.

Unit 3: Sound Compensation and Employee Benefits

Equity Theory and Fairness, Developing Pay Levels, Job Structure, Pay Structure, Minimum
Wage and Compensation, Overtime and Prevailing Wage Laws, High Motivation
Compensation System, Recognition of Employee Contributions, Reinforcement Theory,
Expectancy Theory, Agency Theory, Career Planning, Competency Based Compensation,
Talent Management: Group Incentives, Team Awards, Balance Scorecard, Employee
Benefits, Employee Empowerment, Employee Counselling.

Unit 4: Employee Morale, Employee Development and Employee Welfare Schemes

Morale and Productivity, Employee Counselling, Work Stress, Coping of Stress, Emotional
Intelligence, Employee Wellbeing, Employee Health and Welfare Programs: Safety
Measures, Medical Benefits, Staff Canteen, Housing and Transportation, Credit Societies,
Leave Encashment, Social Security-Pension and Gratuity, Group Insurance.

Unit 5: Emerging Horizons and Challenges in HRM

Workforce Diversity, Cross-cultural HRM, Building a Multi-Cultural Organization, Cross
Border Merger, Acquisition and Repatriation, Current Challenges in Outsources of human
resources, Downsizing, e-HRM, Green HRM, Ethics in HRM, Employee Resilience,
Innovations and Creativity at Work.

Practical Exercises:
 195

The learners are required to:

1. Learn through case studies.

2. Visit an industry and observe the HRM systems delivery.
3. Observe the office supervision and management of human resources.
4. Acquaint themselves with the office manuals about the employment policies,
compensation, performance appraisals and welfare schemes.
5. Attend seminars and conferences on the emerging horizons and key challenges of
HRM.

Suggested Readings:
● Bernardin, H. J., & Russell, J. E. (2006). Human resource management (p. 736). New
York: Tata McGraw-Hill.
● Bhatia, S. K. (2007). Strategic Human Resource Management: winning through
people. Deep and Deep Publications., Delhi, India.
● Chadha, N. K. (2005). Human resource management issues: Case studies and
experimental exercises. New Delhi: Sai Printographers, New Delhi, India.
● Kavita, S. (2015). Organizational behaviour: Text and cases. Vikas Publishing
House.
● Koontz, H., O'Donnell, C., & Weihrich, H. (1986). Essentials of management (Vol.
18). New York: McGraw-Hill.
● Raymond, A., Hollenbeck, J. R., Gerhart, B. A. R. R. Y., & Wright, P. M.
(2003). Human resource management: gaining a Competitive Advantage.
Irwin/McGraw-Hill.
● Regis, R. (2008). Strategic Human Resource Management and Development. Excel
Books, New Delhi, India

Note: Latest edition of readings may be used.

 196

Advanced Stenography (Theory)

BAC: DSE(MOM )- 7.1

(Theory = 75, Internal Assessment = 25)

Objective: The aim of the paper is to get proficiency in English Stenography with advanced
knowledge of Political, Banking, Stock broking, Insurance & Shipping, Legal and
Theological Phrases and constant practice of special list of words and continuous practice of
grammalogues and special contractions.

Learning Outcomes: After completion of the course, learners will be able to:
1. explain the advance phrases of business, political and legal.
2. grasp the knowledge of advanced phrases in banking and stockbroking.
3. acquainted with knowledge of insurance and theological phrases.
4. avoid mistakes due to misunderstanding, mishearing, errors of commas, full stop,
capital letters and phrases.

Course Contents:
Unit wise C&K* A&A**
Unit weightage
of marks
(in %)
Unit 1: Business, Political and Banking and 30 √ √
Stockbroking Phrases
Unit 2: Insurance and Shipping Technical 20 √ √
and Railway Phrases
 197

Unit 3: Legal Phrases and Theological 20 √ √

Phrases
Unit 4: Special List of Words and Shorthand 20 √ √
in Practice
Unit 5: Names of Some Cities and Towns 10 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Business, Political and Banking and Stockbroking Phrases

Business Phrases (Chapter XXXVI) and seen dictations from exercises 188-191.
Political Phrases (Chapter XXXVII) and seen dictation from exercises 192, 193 and 194),
Special List of Words.
Practice and dictation of Banking Phrases and Stock-broking Phrases (Chapter XXXVIII) and
seen Dictation from Exercise 195-196, 197-198.

Unit 2: Insurance and Shipping Technical and Railway Phrases

Practice and dictation of Insurance and Shipping Phrases (Chapter XXXIX) and seen
Dictation from Exercise 199-204.
Practice and dictation of Technical and Railway Phrases (Chapter XL) and seen Dictation
from Exercise 205-210.

Unit 3: Legal Phrases and Theological Phrases

Practice and dictation of Legal Phrases (Chapter XLI) and Theological Phrases (Chapter
XLII) and seen Dictation from Exercise 205-210 and 214 & 215..

Unit 4: Special List of Words and Shorthand in Practice

Dictation and practice of Special List of Words (Chapter XLIII) and Exercises 216-231.
Shorthand in Practice (Chapter XLIV): Misunderstanding, Mis-hearings, Errors, Reference
Marks, Quotations, Examination of Witnesses, Applause, Dissent, Reference Books,
Business Knowledge.

Unit 5: Names of Some Cities and Towns

Dictation and Practice of Outlines of the Names of Some Cities and Towns, Grammalogues
(arranged alphabetically) and Special List of Contractions (arranged alphabetically).

Practical Exercises:
The learners are required to:
1. Practice the phrases, dictations and transcriptions of the seen passages with the speed
of 100 wpm.
2. Get proficiency in shorthand exercises from the monthly stenography magazines in
the speed of 80 wpm.
3. Make outlines of new and difficult words from the exercises given in magazines.
Suggested Readings:
● Carlton, W. J. (1948). Dickens in Shorthand. Dickensian, 44(288), 205.
● Isaac, Pitman. Shorthand Instructor. 20th Century Edition (1912). The Commercial
Text Book Company, Toronto, Canada.
 198

● Monthly Magazines (2022). Sir Kailash Chandra‘s Shorthand Transcriptions, Vol.1-

24.
● Monthly Magazines (2022), Progressive Shorthand.
● Pitman Shorthand Instructor and Key (old Course), (2003). Pearson Education Ltd.

Note: Latest edition of readings may be used.

Research methods and Project work

BAC: DSE(MOM )- 7.2

(Theory = 75, Internal Assessment = 25)

Objective: The course aims to acquaint the students with the various components of Business
Research and applications of research method, sampling design, measurement, questionnaire
development and data, collection, descriptive statistics, hypothesis testing and report writing
and ethical issues.

Learning Outcomes: After completion of the course, learners will be able to:
1. demonstrate the knowledge about the research problem, research process and research
design.
2. describe the sample design, scaling techniques, questionnaire development and data
collection methods.
3. analyse descriptive statistics and hypothesis testing.
4. write research reports with the understanding of ethical issues.
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Research : Introduction and Design 20 √ √
Unit 2: Measurement, Questionnaire 20 √ √
Development and Data Collection
Unit 3: Descriptive Analysis 20 √ √
 199

Unit 4: Hypothesis Testing 20 √ √

Unit 5: Report Writing and Ethical Issues 20 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Research: Introduction and Design

Meaning of Research, Objectives of Research, Types of Research, Research Approaches,
Significance of Research, Research Methods Verses Methodology, Research and Scientific
Method, Research Process, Criteria of Good Research, Problem Identification, Common
Research Terminologies. Need for Research Design, Features of a Good Design, Types of
Research Design: Exploratory, Descriptive, and Experiment.

Unit 2: Measurement, Questionnaire Development and Data Collection

Measurement and Scaling, Classification of Measurement Scales, Sources of Errors in
Measurement, Selection of Appropriate Method for Data Collection, Primary Data,
Secondary Data, Questionnaire Development and Sampling Design, Data cleaning and
Editing.

Unit 3: Descriptive Analysis

Frequency Distribution and Data Presentation, Measurement of Central Tendency: Mean,
Median, Mode, Dispersion, Shape of the Distribution.

Unit 4: Hypothesis Testing

Steps of Hypothesis Testing, Null and Alternative Hypothesis, Type I and II Errors, Level of
Significance, Degrees of Freedom, Two Tailed and One Tailed Test, Parametric Tests (t-test
and Z -test), Non- Parametric Test (Chi-Square).

Unit 5: Report Writing and Ethical Issues

Types of Report, Steps in Report Writing, Layout of Research Report, Oral Presentation.
Ethical Issues in Research.

Practical Exercises:
The learners are required to:
1. Practice of writing a research paper through review of literature.
2. Draft a questionnaire on the research problem identified.
3. Prepare a research design and methods for collection of samples.
4. Develop the techniques for data presentation, analysis and interpretation of data.
5. Adopt a procedure for writing conclusion, results and layout of the project report.
Suggested Readings:

● Dangi, H.K. & Dewen, S. (2016). Business Research Methods. Cengage Learning,
India Private Limited (1st Edition), India.
● Kothari, C.R. & Garg, G. (2019). Research Methodology: Methods & Techniques,
New Age International Publishers, New Delhi, India.
● Krishnaswami, O.R. & Ranganathan, M. (2016). Methodology of Research in Social
Sciences. Himalaya Publishing House, Mumbai, India.
● Nagi, B.S. & Khan, M.A. (2017). Research Skill Development in Social Sciences,
Communication and Management. The Readers Paradise, New Delhi, India.
 200

● Nagi, B.S. & Khan, M.A. (2017). Skill Development of SPSS Application in Data
Analysis. Rakesh Book Service, New Delhi, India.

Note: Latest edition of readings may be used.

Management Information Systems

BAC: DSE(MOM )- 7.3

Objective: This course has been designed to develop the understanding of application of the
management information technology in business and industry. The course would help
organizations create sustainable competitive advantage in respective industries and appreciate
the significance of IT investment decisions made by organizations.

Learning Outcomes: After completion of the course, learners will be able to:
1. explain the significance of MIS and challenges of digital age.
2. appreciate how technology can provide competitive advantages to the organizations.
3. examine the major technological issues faced information systems professionals.
4. describe how technology facilitates and enhances both operational and strategic
decision making in an organization.
5. prepare himself for the key system applications and possible security threats while
using information systems.

Course Contents:
Unit wise C&K* A&A*
Unit weightage of *
marks (in %)
Unit 1: Introduction to Information System 10 √ √
and MIS
Unit 2: Information system strategies 15 √ √
 201

Unit 3: IT infrastructure 25 √ √
Unit 4: Decision- making process and MIS 25 √ √
Unit 5: Key System Applications and 25 √ √
Security Issues
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit I: Introduction to Information System and MIS

Information Systems, E-Business, E-Commerce, E-communication, and E-collaboration;
Introduction to Information Systems; Management Information System (MIS): Meaning and
its Requisites, Challenges of Digital Age; Changing role of MIS managers; Organisation as a
system.

Unit II: Information system strategies

Impact of information systems on Organizations; Information system strategies for dealing
with competitive forces; The Internet and Organization; Ethical and Social issues in
information systems.
 202

Unit III: IT infrastructure

Understanding IT infrastructure and its components; Quantum computing, virtualization,
cloud computing, and green computing; challenges of managing IT infrastructure.

Unit IV: Decision- making Process and MIS

Decision-making Process; organisational decision-making; MIS and decision-making;
knowledge and knowledge management systems; Information and Knowledge Management
System.
.
Unit V: Key System Applications and Security Issues
Information systems controls; Security issues and solutions; Enterprise systems; Supply chain
management systems; Customer relationship management systems.

Note:
1. Lectures through industry cases, discussions, and presentation should be
included to facilitate a continuous teaching and learning process.
2. Field study by students, solving case studies, class discussions, and end-
semester examination can be the assessment methods.

Suggestive Readings:

● Davis, G., & Margrethe, O. (2017). ―Management Information System: Conceptual

Foundations - Structure and Development” (2nd ed.). McGraw Hill Education.
● Effy, OZ. (2013). ―Management information systems” (6thed.). USA: Cengage
Learning.
● Goyal, D. P. (2014). ―Management Information Systems: Managerial Perspectives”
(4th Ed.). Vikas Publishing House Pvt Ltd.
● Jawadekar, W. S., & Dubey, S. S. (2020). ―Management Information System: Text
and Cases” (6th ed.). McGraw Hill Education.
● Laudon, K. C., & Laudon, J. P. (2016). ―Management Information Systems:
Managing the Digital Firm” (14th ed.). Pearson Education Limited.
● O'Brien, J. A., &Marakas, G. (2017). ―Management information systems” (10thed.).
McGraw Hill Education.

Note: Latest edition of readings may be used.

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Database Management System

BAC: DSE(MOM )- 7.4

Objective: This course is designed to give overview and understanding of database

management systems and equip them to solve business problems.

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the concept of a database management system and will be able to compare it
with the traditional file system.
2. draw er- diagrams and will be able to check whether the database is in the first three
normal forms.
3. basic structure of the database using ms access by creating tables, setting different
field types and properties and by setting relationships between two or more tables.
4. retrieve the data stored in tables using queries to provide multiple views of data.
5. create interactive forms for data entry and create and print various reports using ms
access.
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Introduction to database management 20 √ √
System
Unit 2: Designing a database 20 √ √
Unit 3: Creating tables and setting 25 √ √
relationship
Unit 4: Retrieving data using queries 15 √ √
Unit 5: Creating forms and reports 20 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Introduction of database management system

Database, database system and database management system (DBMS); various types of
DBMS; importance of database management system, comparison between database
management system and traditional file system; advantages and limitations of DBMS;
relational databases and database architecture.

Unit 2: Designing a database

Steps in database designing; ER Model: overview, ER-Diagram, entity: strong and weak,
relationship: meaning and type; Codd‘s rules; attributes: meaning and types; Relational
Schemas, relational mapping from ER- Diagram; concept of keys: super key, candidate key,
primary key, composite key, foreign key; integrity rules, first three forms of Normalization
(1NF, 2NF, and 3NF).

Unit 3: Creating tables and setting relationship

Using MS Access: creating tables using design view, naming fields, setting data type, setting
field properties, setting primary/composite key, setting validation rule and validation text;
setting relationship between two or more tables, enforcing referential integrity constraint.
 204

Unit 4: Retrieving data using queries

Working with queries: working with query design, adding tables, adding fields, sorting
records, setting field criteria (both text based and number based), summarizing the records in
a query.

Unit 5: Creating forms and reports

Creating Forms: working with form wizard and design view, sections of a form, assigning
form properties, using form templates and auto forms.

Creating Reports: working with report wizard and report design, inserting a chart into report
using chart wizard, modifying and printing reports.

Notes:

1. The General Purpose Software referred in this course will be notified by the University
Departments every three years. If the specific features, referred to in the detailed
course above, is not available in that software, to that extent it will be deemed to have
been modified.
2. There shall be a practical examination of 50 Marks (2 hours duration), theory exam of
25 marks (1 hour) and Internal Assessment of 25 marks (Class Test-10 Marks,
WorkBook- 10 Marks and attendance- 5 marks).
3. There shall be 2 lecture periods and 4 Practical Lab periods per batch to be taught in the
Computer Laboratory.

Suggestive Readings:
● Elmasari, R. & Navathe, S.B. “Fundamentals of Database Systems'' (2016), Pearson
Education, USA
● Jain, H. C. & Tiwari, H. N. “Computer Applications in Business‖ Taxmann, Delhi.
● Madan, S. “Computer Applications in Business‖ Scholar Tech Press, Delhi.
● Mathur, S. & Jain, P. “Computer Applications in Business‖ Galgotia Publishing
Company, Delhi.
● Sharma, S.K. & Bansal, M. “Computer Applications in Business” Taxmann, Delhi.

Note: Latest edition of readings may be used.

 205

Advanced Stenography (Practical)

BAC: DSE(MOM )- 8.1

(Theory = 75, Internal Assessment = 25)

Objective – The aim of the paper is to enhance proficiency in Stenography with the speed @
80/100 wpm and typing speed on computers @ 30/40 wpm which helps in acquiring higher
grade executive level secretarial jobs in larger institutions.

Course Outcomes: After completion of the course, learners will be able to:
1. get proficiency in shorthand speed with practice at higher speed.
2. improve proficiency in taking dictations and transcriptions.
3. write shorthand outlines with speed accurately in advance stenography.
4. acquire skills to transcribe the dictations with the higher proficiency with lesser errors.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Proficiency in Dictation and 20 √ √
Transcriptions @ 80/40 wpm from Chapter
XXXVII , XXXVIII and XXXIX (Seen
Passage)
Unit 2: Proficiency in Dictation and 20 √ √
Transcriptions @ 90/40 wpm from Chapter
XL, XLI and XLII (Seen Passage)
Unit 3:Proficiency in Dictation and 20 √ √
Transcriptions @ 100/50 wpm from Chapter
XLIII & XLIV(Seen Passage)
Unit 4: Proficiency in Dictation and 20 √ √
Transcriptions @ 80/40 wpm from Monthly
Magazines (Unseen Passage)
Unit 5: Proficiency in Dictation and 20 √ √
Transcriptions @ 80/40 wpm from Monthly
Magazines (Unseen Passage)
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1:Proficiency in Dictation and Transcriptions @ 80/40 wpm from Chapter

XXXVII, XXXVIII and XXXIX (Seen Passage)
Daily practice of dictation of seen exercises in Pitman Shorthand Instructor Book and unseen
passages from monthly magazines and transcription of shorthand passages.

Unit 2:Proficiency in Dictation and Transcriptions @ 95/40wpm from Chapter XL, XLI
and XLII (Seen Passage)
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Daily practice of dictation of seen exercises in Pitman Shorthand Instructor Book and unseen
passages from monthly magazines and transcription of shorthand passages.

Unit 3:Proficiency in Dictation and Transcriptions @ 100/50 wpm from Chapter XLIII
& XLIV (Seen Passage)
Daily practice of dictation of seen exercises in Pitman Shorthand Instructor Book and unseen
passages from monthly magazines and transcription of shorthand passages.

Unit 4:Proficiency in Dictation and Transcriptions @ 80/40 wpm from Monthly

Magazines (Unseen Passage)
Daily practice of dictation of seen exercises in Pitman Shorthand Instructor Book and unseen
passages from monthly magazines and transcription of shorthand passages.

Unit 5: Proficiency in Typing Passages @ 50/40 wpm from Typing Master Passages
Daily practice of passages from Typing Master to achieve higher level of proficiency in
Computer Typing.

Guidelines for the conduct of Practical Examination

Time: 5 Hours Marks: 100

Queston Description No. of Marks Time Allowed
No. words
1. Seen Dication from 500 40 5 minutes for dictation
Pitman Shorthand 5 minutes for reading and
Instructor at the speed of 50 minutes for transcription on
100 words per minutes Computer
2. Unseen Dictation at the 400 30 5 minutes for dictation
speed of 80 words per 5 minutes for reading and
minute 40 minutes for transcription on
Computer
3. Computer Typing Test @ 750/ 30/40 5 minutes for test and 5 minutes
40 wpm in MS Word 1000 (20 for setting
mistakes
allowed)
4. Prints of 2 Transcriptions 40-60 minutes
of all students

Note:
1. 10 minutes time will be allowed to students for reading of each dictation passages and
setting/adjustment/opening of Folder/documents in computers before the practical starts.
2. The students have to produce the hard copies of the outlines of dictation passages and
printed pages of Transcriptions for evaluation and typing test.
3. Time should also be allowed for taking prints.

Practical Exercises:
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The learners are required to:

1. Acquire the proficiency in shorthand skills, dictation and transcription of business,
political, banking, insurance, stock broking, legal and theological phrases from unseen
and seen dictation exercises @ 80/40 wpm to 100/40 wpm respectively.
2. Acquire the proficiency in transcription of unseen exercises from monthly shorthand
magazines @ speed of 80/30 wpm.
3. Acquire and improve the proficiency in computer typing @ 30-40wpm.
Suggested Readings:

● Carlton, W. J. (1948). Dickens in Shorthand. Dickensian, 44(288), 205.

● Isaac, Pitman. Shorthand Instructor. 20th Century Edition (1912). The Commercial
Text Book Company, Toronto, Canada.
● Monthly Magazines (2022). Sir Kailash Chandra‘s Shorthand Transcriptions, Vol.1-
24.
● Monthly Magazines (2022), Progressive Shorthand.
● Pitman Shorthand Instructor and Key (old Course), (2003). Pearson Education Ltd.

Note: Latest edition of readings may be used.

 208

Advanced Spreadsheet applications

BAC: DSE(MOM )- 8.2

Objective: This course is designed to enable students understand and utilize the powerful
spreadsheet tools to handle and manipulate huge amounts of data generated through business
transactions, use spreadsheet utilities to take business decisions and present complex
information in a professional manner.

Learning Outcomes: After completion of the course, learners will be able to:
1. handle large data generated through business transactions using advanced spreadsheet
tools.
2. summarize and present data using tables, pivot tables, pivot charts and dashboards.
3. solve complex business problems using various functions.
4. use excel add-ins for constraint optimization, summarization and forecasting.
5. create advanced spreadsheets in various real life business problems.
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Spreadsheet basics 20 √ √
Unit 2: Data handling 20 √ √
Unit 3: Spreadsheet Functions 20 √ √
Unit 4: Data analysis 20 √ √
Unit 5: Real life projects 20 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Spreadsheet basics

Spreadsheet concepts, Managing worksheets; Formatting cells, conditional formatting,
Entering data; Editing, Printing and Protecting worksheets; Handling operators in formula,
Project involving multiple spreadsheets; Working with Multiple worksheets; controlling
worksheet views; Cell Referencing and Naming of cells and cell ranges.

Unit 2: Data handling

Sorting, multilayer sorting; data validation; find and replace; paste special; identifying
missing values, Filter and advanced filter; Conditional Formatting; Tabulation; flash-fill;
Formatting as table.

Unit 3: Spreadsheet Functions

Formulae vs functions; Cell formulae vs Array formulae; Mathematical functions; Statistical
functions; Financial functions; Logical functions; text functions; Date and Time functions;
Lookup and reference functions: Hlookup, and Vlookup.

Unit 4: Data analysis using spreadsheet

 209

Graphical Representation of data using various charts, Organizing Charts and graphs,
advanced Charting Tools; what–if-analysis: Goal-seek, Data tables and Scenario manager;
pivot tables, pivot charts and dynamic dashboards.

Unit 5: Real life projects

EMI calculation and Loan repayment schedule; Payroll statements; Frequency distribution
and its statistical parameters; small projects using power functions (sumif, countif, averageif,
etc.), evaluating investment projects with equal and unequal cash flows using financial
functions, analysing exam results for a college and other similar projects.

Note:

1. The General Purpose Software referred in this course will be notified by the University
Departments every three years. If the specific features, referred to in the detailed
course above, is not available in that software, to that extent it will be deemed to have
been modified.
2. There shall be a practical examination of 75 Marks (3 hours duration) and Internal
Assessment of 25 marks (Class Test-10 Marks, WorkBook- 10 Marks and attendance- 5
marks).
3. There shall be 8 Practical Lab periods per batch to be taught in Computer Laboratory.

Suggestive Readings:
● Jain, H. C. & Tiwari, H. N. “Computer Applications in Business‖ Taxmann, Delhi.
● Madan, S. “Computer Applications in Business‖ Scholar Tech Press, Delhi.
● Mathur, S. & Jain, P. “Computer Applications in Business‖ Galgotia Publishing
Company.
● Sharma, S.K. & Bansal, M. “Computer Applications in Business” Taxmann, Delhi.
● Walkenbach, J. “MS Excel 2016, Bible”. John Wiley & Sons, USA.
● Winston, W. L. “MS Excel 2013, Data Analysis & Business Modeling” Microsoft Press,
USA.
Additional Readings:
● Benninga, S. ―Financial Modelling‖ The MIT Press, USA.

Note: Latest edition of readings may be used.

 210

Office Operations
BAC: DSE(MOM )- 8.3

Objective: The course aims to acquaint students with the operations of office including front
office, middle office and back office.

Learning Outcomes: After completion of the course, learners will be able to:
1. demonstrate the fundamentals of office operations.
2. analyse the day to day workings of office.
3. interpret front office and back office tasks.
4. examine the role of secretary in offices.
5. summarize various office operations.
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Fundamentals of front office operations 20 √ √
Unit 2: Front Office Management 20 √ √
Unit 3: Middle Office Operations 20 √ √
Unit 4: Back Office Operations 20 √ √
Unit 5: Role of Executive Secretary in office 20 √ √
operations

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Fundamentals of front office operations

Structure of Front Office Department: Functional Organization of Front office, Front Desk
Layout and Equipment; Front office operations in the context of Hospitality: Accommodation
facilities, Handle Reservation activities, dealing with Guests and Colleagues, Personal Care
and Safety.

Unit 2: Front Office Management

Front Office Procedures and Systems, Planning and evaluating operations, Accounting and
Auditing, Customer service techniques for front office employees, Supervision and
Management in the front office.

Unit 3: Middle Office Operations

Managerial functions: Planning, Organising, Directing, Motivation, Controlling and
Supervision of different activities, Office Manager as an Administrator, Advisor and Public
Relations officer.

Unit 4: Back Office Operations

 211

Supervision and Administration: Human resources, accounting and revenue-generation role.

Filing, Indexing and record management operations, office recruitments and promotion
procedures. Gathering and processing. Mail data offline /online to assist the front office
team.

Unit 5: Role of Executive Secretary in Office Operation

Secretary in front office – mainly client facing roles, attending phone calls, maintenance of
appointment diary. Taking dictation, drafting of letters, fax messages, sending and receiving
emails, notice of the meeting, proceedings of agenda and minutes of the meeting Use of
Modern technology and Office Communication, mail, voice mail, multi-media, video
conferencing, virtual meetings.

Practical Exercises:
The learners are required to:
1. Strengthen their knowledge of the latest office operations.
2. Learn equipment used but also adopt special methods to be used.
3. Learn how to run an office in a congenial environment.
4. Demonstration of equipment to be used in the office.
5. Learn the various office operations being adopted.

Suggested Readings:

● Andrews, S.,Front Office Manual ,Tata McGraw Hill (India).

● Bardi, J. Front Office Management ,Willy and Sons.
● Bhatia, R.C. Office Management – Galgotia Publishers, New Delhi.
● Chopra R.K, Office Management , Himalaya Publishing House. New Delhi.
● Duggal, B, Office Management & Commercial Correspondence, Kitab Mahal, (India).
● Ghosh, P.K. Office Management, Sultan Chand & Sons, New Delhi.
● Kasavana & Brooks, Managing Front office Operations.
● Krishnamurty S., Office Management, [Link] Publications (India).
● Pillai, R.S.N and Bagavathi, Office Management, S. Chand & Company Ltd, New
Delhi.

Note: Latest edition of readings may be used.

 212

E-Commerce
BAC: DSE(MOM )- 8.4

Objective: The aim of this paper is to provide knowledge and understanding of E-

Commerce. It is designed to familiarize students with the technicalities, processes and risks
involved in E-commerce.

Learning Outcomes: After completion of the course, learners will be able to:

1. explain the basic concepts and technologies used in the field of e-

commerce.
2. have the knowledge of the evolution of e-commerce.
3. have the knowledge of the different types of e-commerce.
4. demonstrate understanding of different online payment methods.
5. be aware of the strategies of e-marketing.

Course Contents:

Unit Unit wise C&K* A&A**

weightage of marks
(in %)

Unit 1: Introduction to E-Commerce 20 √ √

Unit 2: Business Models of E-commerce 20 √ √

Unit 3: Managing the E-Enterprise 20 √ √

Unit 4: E-Marketing and E-Payment Methods 20 √ √

Unit 5: Security challenges of E- 20 √ √

commerce
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application
 213

Unit 1: Introduction to E-Commerce

Meaning, concepts and significance of E-commerce, Key drivers of E-commerce. Models of E-
Commerce, elements of a business model. E-Commerce, E-Business and M-
[Link] and Disadvantages of E-commerce, History of Electronic Commerce.

Unit 2: Business Models of E-commerce

Business to Business(B2B), Business to Consumer(B2C), Consumer to Consumer(C2C),

Consumer to Business(C2B), Case studies of successful and failed E-Commerce companies.

Unit 3: Managing the E-Enterprise

Introduction, E-Enterprise, Managing the E-Enterprise, E-business Enterprise, Comparison

between Conventional Design and E-organisation, Organization of Business in an E-Enterprise,
Electronic Data Interchange(EDI).

Unit 4: E-Marketing and E-Payment Methods

The scope of E-Marketing, Internet Marketing Techniques; E-payment Methods- Debit card,
Credit card, Smart cards, E-Money, E-Wallets, UPI, Digital signatures, Payment gateways;
Online banking.

Unit 5: Security challenges of E-commerce

E-commerce security – meaning and challenges. Security threats like- hacking, sniffing, cyber
vandalism etc. Solutions- encryption, security channels of communication etc. Relevant
provisions of the IT Act 2000.

Practical Exercises:

Learners are required to:

1. Practice the case studies of most popular e-commerce websites like amazon,
flipkart, alibaba etc.
2. Gain knowledge of different online payment methods.
3. Identify and analyse business models being used by e-commerce companies.
4. Understand the possibility of different security issues and cyber crimes involved in
building an e-enterprise and ways to resolve them.

Suggested Readings:

● Agarwala, Kamlesh N., Lal, Amit and Agarwala, Deeksha. (2000). ―Business on the
Net: An introduction to the whats and hows of E-commerce.‖ Macmillan India Ltd.

● Devi, K Abirami and Alagammai, M. (2012) ― E-Commerce‖ , Margham

Publications.

● Dietel, Harvey M., Dietel, Paul J., and Steinbuhler Kate. (2011). E- Business and E-
commerce for Managers. Pearson Education.

● Diwan, Parag and Sharma, Sunil.(2002). ―Electronic commerce- A manager‟s Guide

to E- Business”, Vanity Books International.
 214

● IT Act 2000.

● Kosiur, David. (1997). ―Understanding Electronic Commerce‖ Prentice Hall of India

Private Ltd., New Delhi,1997.

● Turban, E., [Link]. (2017). ―Electronic commerce: A Managerial Perspective‖ Pearson

Education Asia.

Note: Latest edition of readings may be used.

 215

Keyboard operations
BAC: SEC(MOM )- 1.1

Objective: The course aims to develop practical understanding among the students by using
QWERTY keyboard operations through touch method of typewriting on computer/laptop.

Learning Outcomes: After completion of the course, learners will be able to:
1. describe the universal QWERTY keyboard.
2. analyse the role of all fingers for typing the different rows on keyboard.
3. interpret the different types of keys.
4. analyse the benefits of touch and sight methods of typing.
5. demonstrate the typing speed @20 w.p.m.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Layout of Keyboard 10 √ √
Unit 2: Types of Keys on Keyboard 20 √ √
Unit 3: Methods of Keyboard Operation 10 √ √
Unit 4: Learning/Practicing Keyboard 30 √ √
Operation
Unit 5: Proficiency in Typewriting 30 √ √
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit I: Layout of Keyboard

Importance of universal QWERTY keyboard, advantages and disadvantages, Categories of
keyboard, total keys on keyboard, the ergonomics of typewriting.

Unit II: Types of Keys on Keyboard

Alphanumeric or character keys, number keys, numeric keypad, special character keys, space
bar key, caps lock key, return/enter key, navigation keys, arrow keys, delete keys, backspace
key, modifier keys, function keys, tab key, Esc key, Home keys, guide keys, system command
keys, adjustment keys..

Unit III: Methods of Keyboard Operation

Touch method vs. Sight method, merits and demerits of touch and sight methods of typewriting.

Unit IV: Learning/practicing Keyboard Operation

Home keys/middle row, upper row, bottom row, number row, numeric keypad, special signs
and symbols, spacing in punctuation signs.

Unit V: Proficiency in Typewriting

Typewriting speed @ 20 words per minute with touch method, finding the typing errors &
penalty, calculation of speed, gross & net typewriting speed on keyboard. Manuscript (proof
corrections signs/symbols).
 216

Practical Exercises:

The learners are required to:

1. Learn the QWERTY keyboard is universal.

2. Learn and understand all types of keys and their functions.
3. Understand both the methods of typewriting.
4. Practice the different keys with touch method.
5. Prepare to get the accurate speed @20 w.p.m.

Practical:

1. There shall be 1 lecture period and 2 practical periods per batch to be taught in computer
Lab.

2. There will be a theory examination of 50 marks (2 hours) and practical exam of 25

marks (1 hour) duration. Internal assessment will consist of class test (10 marks) work-
book (10 marks) and attendance (5 marks).

Practical - Unit V: (Marks: 25)

▪ Speed test of 1000/1500 strokes of 10 minutes @ 20 words per minute : 15 marks

▪ Manuscript (Proof Correction Passage – handwritten/typed) : 10 Marks

Suggested Readings:

● Ben'ry Ruth (1989). Touch Typing in Ten Lessons. New York: The Penguin Publishing
Group.
● Bhatia, D. P., & Sangal, S. S. (1996). Principles of Typewriting. New Delhi: Pitman
[Link].
● Fry, Edward (2010). Dr. Fry's Computer Keyboarding for [Link]: Revised
by Teacher Created Resources.
● [Link]. (2017) Typing Lessons for Beiginners: Quick Way to learn English Typing,
English Training Keyboard Book GS Publication.
● Himsagar, Z.Y (2021). Computer Keyboard Shortcut Keys for MS Office: Bluerose
Publishers. [Link].
● Kuthiala, O. P. (n.d.). Typewriting Speed & Accuracy. New Delhi: Pitman
[Link].
● Smith, C. E. (n.d.). A Practical Course in Touch Typewriting. Allahabad: Wheeler
Publishing.
● Typewriting Speed & Accuracy Book II. (n.d.). New Delhi: Pitman [Link].
● Typing Master Software for e-typewriting.

Note: Latest edition of readings may be used.

 217

Personality Development
BAC: SEC(MOM )- 2.1

Objective: The course aims to develop personality through soft skills for excellence in life and
career and learn the technology through effective communication and presentation.

Learning Outcomes: After completion of the course, learners will be able to:
1. strive for excellence in life and career.
2. demonstrate their experiences to quantify their soft skills.
3. use the application of knowledge gained in business communication.
4. describe the theory and practice of office management through experiential learning.
5. delivery of presentation in life and career.
Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Personality Traits 20 √
√
Unit 2: Build Relationship 20 √
√
Unit 3: Team Building and Problem Solving 20 √
√
Unit 4: Communication Excellence Through 20 √
Technology
√
Unit 5: Delivery of Presentation with 20 √
Professional Excellence
√
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Personality Traits

Personality, Development of Personality, Personality Traits, The Big Five Traits Model,
Management of Emotions, Emotional Intelligence, Soft Skills, Hard Skills, Self -Assessment,
SWOT Analysis. Milestones in Personality Development.

Unit 2: Build Relationship

The Importance of Layers and Listening, Hearing and Listening, failing to Focus on the
Message, Types of Relationships at Work: Superior-Subordinate Relationship, Co-worker
Relationship and Customer/Client Relationship, The Line Between Personal and Professional
Work.

Unit 3: Team Building and Problem Solving

 218

Team Environment, Team Roles, Team Norms, Problem Solving: Describing and analysing the
Problem, Generate Possible Solutions, Evaluate Solutions, Deciding on the Solution.

Unit 4: Communication Excellence Through Technology

Selecting the Channels of Communication Technology: Desktop/Network e-mail, Web e-mail,
Instant Messaging, Personal Digital Assistants (PDAs), Mobile Phones, Virtual Work-teams,
Professional E-mail Communication, Drawbacks of Technology, Professional Etiquettes.

Unit 5: Delivery of Presentation with Professional Excellence

Delivery of Presentation: Sweating, Blushing, Hands, Feet, Vocal Quality, Volume, Vocal
Filters, Eye Contact, Clothing, Sense of Play, presenting from an Outline, Supporting Aids:
Power Point Presentations, Video Clips, Audio Clips, Graphs-Charts-Illustrations and Photos,
Demonstrations through Objects and Models, Team Presentations.

Practical Exercises:
The learners are required to:
1. Attend short duration on-line courses from coursera, google, ibm.
2. Conduct their own self -assessment through -wot analysis.
3. Application of knowledge through experiential learning.
4. Improve soft skills through organizing activities in college.
5. Online delivery of internal assignments/projects.

Suggested Readings:
● Chukhlomin, V. (2018). How to Get Skilled: A Brief Introduction to Individual Skills
Management. Saratoga Springs, NY: Upward Mobility Books.
● [Link]
● Kavita, S. (2015). Organizational behaviour: Text and cases. Vikas Publishing House,
New Delhi, India.
● McAdams, D. P. (2015). The art and science of personality development. Guilford
Publications, New York, London.
● Pal, R., & Korlahalli, J. S. (1979). Essentials of business communication. Sultan Chand
and Sons.
● Quintanilla, K. M., & Wahl, S. T. (2018). Business and professional communication:
Keys for workplace excellence. Chapter 1,4,5,6,11 Sage Publications.
● Robbins, S. P., Judge, T. A., & Vohra, N. Organizational behaviour by pearson 18e.
Pearson Education India.

Note: Latest edition of readings may be used.

 219

Tax Procedures & Practices

 220

Income Tax Law and Practice

BAC: Discipline (TPP)- A1

Objective: This paper aims to provide comprehensive knowledge of various heads of income
and focuses on computation of taxable income and tax liability for an individual as per Income
Tax Act, 1961.

Learning Outcomes: After completion of the course, learners will be able to :

1. demonstrate understanding of the meaning of assessee, residential status of the assessee

and incidence of tax.
2. develop an understanding of the nuances of the salaries and the various allowances
permissible under the head income from salaries.
3. develop an understanding of the concept of self occupied and let out property under the
head income from house property.
4. describe and understand income from capital gains and profits and gains of business and
profession.
5. explain the type of income classified under the head income from other sources.
6. explore the provisions for clubbing of income accrued under different heads.
7. compute the total tax liability of an Individual after allowing for permissible deductions
and exemptions.

Course Contents:
Unit wise C&K* A&A**
Unit weightage of
marks (in %)
Unit 1: Income under the head 20 √ √
salaries
Unit 2: Income under the head house 20 √ √
property and capital gains
Unit 3: Income under the head 20 √ √
profits and gains of business and
profession
Unit 4: Income under the head other 20 √ √
sources

Unit 5: Computation of total taxable 20 √ √

income for an individual
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application
 221

Unit 1: Income under the head salaries

Basic concepts: assessee, income, previous year, assessment year; structure to compute tax
liability; residential status and tax incidence; computation on income under the head salaries.

Unit 2: Income under the head house property and capital gains

Basis of charge; provisions for self occupied property, let out property; unrealised rent and
computation on property income; basis of charge of capital assets; capital assets, long term and
short term capital gains; computation of capital gains.

Unit 3: Income under the head profits and gains of business and profession

Basis of charge; specific deductions and disallowances; computation of income from business
and profession.

Unit 4: Income under the head other sources

Computation of taxable income from other sources; clubbing of income chargeable under
different heads of income; set off and carry forward of losses.

Unit 5: Computation of total taxable income for an individual

Income exempt under section 10; permissible deductions under section 80 C to 80 U;

Agricultural income and its treatment; computation of taxable income for an Individual.

Practical Exercises:

The learners are required to:

1. identify and educate the individuals without PAN Card and help them understand the
crucial relevance of holding a PAN Card. Help them in filling the online application for
the PAN Card and prepare the summarised report for the same.
2. identify the relevance of various allowances and deductions in the present context and
present a presentation for the same.
3. identify and evaluate the tax liability of 5 individuals having income under different
heads of income and present a case of the deductions and exemptions availed by each
assessee.
4. prepare the case study for an individual having agricultural income with partial
integration and assess its tax liability.

Suggested Readings:

● Ahuja, G., & Gupta, R. (2018). Direct Taxes Ready Reckoner. Wolters Kluwer India
Private Limited, New Delhi.
● Ahuja, G., & Gupta, R. (2021). Simplified Approach to Income Tax. Flair Publications
Pvt. Ltd., New Delhi.
● Singhania, V. K., & Singhania, M. (2021). Student‟s Guide to Income Tax. Taxmann
Publications Pvt. Ltd., New Delhi.
 222

● Singhania, V. K., & Singhania, K. (2021). Direct Taxes: Law & Practice- with special
reference to tax planning. Taxmann Publications Pvt. Ltd., New Delhi.

Additional Readings:

● Shah, P. & Kadakia, R. (2021). Master‟s Guide to Income Tax Act. Taxmann
Publications, New Delhi.

Note: Learners are advised to use latest edition of text books

 223

Income Tax Practice and Procedures

BAC: Discipline (TPP)- A2
 224

Objective: This paper focuses on various provisions and procedures applicable under the
Income Tax Act, 1961. It will provide knowledge on the provisions and laws applicable for
individuals, firms, Hindu Undivided Family (HUF), Association of Persons (AOP) and Body of
Individuals (BOIs) under the Income Tax Act, 1961.

Learning Outcomes: After completion of the course, learners will be able to :

1. explain the various types of assessment under the Income tax act.
2. explore the provisions applicable in case of tax deducted at source (TDS).
3. demonstrate the procedure for appeals and rectifications.
4. analyse the impact of advance ruling settlement.
5. identify the tax planning framework for firm, HUF and AOP/BOIs.
6. develop an understanding of the concept and application of alternate minimum tax.

Course Contents:
Unit wise
weightage of C&K* A&A**
Unit marks (in %)

Unit 1: Basic concepts 20 √

Unit 2: Tax deducted at source and

20 √ √
advance taxes

Unit 3: Penalties and prosecutions 20 √ √

Unit 4: Computation of taxable income of

20 √ √
Hindu undivided family and firm

Unit 5: Computation of taxable income of 20 √ √

LLP, AOP and BOI

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Basic concepts

 225

Assessment procedures: Assessment under section 143(1); regular assessment; best judgement
assessment; income escaping assessment time limit for notice; time limit for completion of
assessment and reassessment.

Unit 2 : Tax Deducted at Source and Advance Taxes

Concept of TDS/ TCS; TDS-obligations of payer of income, rates; TDS on salaries, TDS on
securities, TDS on winnings, certificates and returns pertaining to TDS; section 194-IA, 194 IB,
194 IC; return of income; advance payment of income tax; methods of payment of taxes; forms
of returns and refund of tax.

Unit 3 : Penalties and prosecutions

Interest and refunds; penalties and prosecutions; appeals, revisions, rectifications, search and
seizure; advance ruling; settlement commission; Information technology and tax administration;
Income Tax authorities; PAN (Permanent Account Number), TAN (Tax Deduction and
Collection Account Number); TIN (Tax Information Network).

Unit 4 : Computation of taxable income of Hindu undivided family and firm

Meaning and concept of HUF; conditions for assessment; tax implications; computation of
taxable income for HUF; alternative tax regime; meaning and concept-partnership firm;
conditions under section 184, 40 (b); carry forward and set off; basis of computation; tax
liability of firm and partners.

Unit 5: Computation of taxable income of LLP, AOP and BOI

Meaning and concept- AOP, LLP and BOIs; provisions; alternate minimum tax; computation of
taxable income.

Practical Exercises:

The learners are required to:

1. file the TDS return for an assessee.

2. file the advance taxes for an assessee.
3. prepare a report on the penalties and interest applicable in case of default.
4. prepare flow chart of appeal procedure.
5. assess the tax liability for a firm under the normal tax provisions of Income Tax Act,
1961 and under the alternative tax regime structure.
6. prepare a case study for the HUF with adjustments for carry forward and setoff.

Suggested Readings:

● Ahuja, G., & Gupta, R. (2018). Direct Taxes Ready Reckoner. Wolters Kluwer India
Private Limited, New Delhi.
 226

● Ahuja, G., & Gupta, R. (2021). Simplified Approach to Income Tax. Flair Publications
Pvt. Ltd., New Delhi.
● Singhania, V. K., & Singhania, M. (2021). Student‟s Guide to Income Tax. Taxmann
Publications Pvt. Ltd., New Delhi.
● Singhania, V. K., & Singhania, K. (2021). Direct Taxes: Law & Practice- with special
reference to tax planning. Taxmann Publications Pvt. Ltd., New Delhi.

Additional Readings

● Shah, P. & Kadakia, R. (2021). Master‟s Guide to Income Tax Act. Taxmann
Publications, New Delhi.

Note: Learners are advised to use latest edition of text books

 227

Fundamentals of Personal Tax Planning

BAC: Discipline (TPP)- A3

Objective: This paper aims to provide comprehensive knowledge for the tax planning of
Individuals. It explains the relevance of tax planning and how systematically planned
investments can lower the tax liability of an assessee.

Learning Outcomes: After completion of the course, learners will be able to :

1. develop an understanding of the difference between tax planning and tax evasion.
2. determine the intertwining relationship of residential status with tax planning.
3. explain the varied provisions for saving taxes within the legal framework.
4. develop an understanding on the multiple avenues of investment for saving tax
liabilities.
5. explain the limitations of different investments and deductions.

Course Contents:

Unit wise C&K* A&A**

weightage of
Unit
marks (in
%)

Unit 1: Basic concepts 20 √ √

Unit 2 : Tax planning with reference to individuals 20 √ √
Unit 3: Tax planning through investments 20 √ √
Unit 4: Tax Planning under the head salaries 20 √ √
Unit 5: Tax Planning under the head house 20 √ √
property
*C&K- Comprehension & Knowledge
**A&A – Analysis & Application

Unit 1: Basic concepts

Meaning, need, principles and objectives of tax planning; tax avoidance and tax evasion; legal
thinking on tax planning; tax planning-scope of tax planning; tax management-nature,
concept; relationship between residential status and scope of income.
 228

Unit 2: Tax planning with reference to individuals

Tax planning with special reference to individuals; alternative tax regime under 115 BAC;
TDS obligations-under section 192,194IA,194IB; advance payment of tax; return of income;
self-assessment; interest payable under section 234A, 234B, 234C; fee for late filing of return.
Unit 3: Tax planning through investments
Tax planning through various tax saving investment avenues available for individuals like
mutual funds unit linked insurance plans, bonds, equity linked savings schemes, post office
savings schemes and others; tax deductions and exemptions under various provisions of
Income-Tax Act, 1961; deductions from gross total income: 80C, 80CCD(1),
80CCD(IB),80CCD(2),80D,80E,80G.
Unit 4 : Tax planning under the head salaries

Tax planning for salary income: relative tax efficiency of allowances; perquisites; retirement
benefits.
Unit 5 : Tax planning under the head house property
Tax planning for house property income: deductions available under section 24(a), 24(b); set
off and carry forward of house property losses; deduction under section 80 C, 80EE with
reference to house property income.

Practical Exercises:
The learners are required to:

1. prepare a report on the computation of a hypothetical assessee Mr. X assuming his tax
liability under the general provisions of the Income Tax Act, 1961 and under section
115BAC to determine which is more beneficial in each case.
2. explain the relevance of section 24 (a) and 24(b) for an assessee having income under
the head income from house property with the help of a case study.

Suggested Readings:

● Ahuja, G., & Gupta, R. (2018). Direct Taxes Ready Reckoner. Wolters Kluwer India
Private Limited, New Delhi.
● Ahuja, G., & Gupta, R. (2021). Simplified Approach to Income Tax. Flair Publications
Pvt. Ltd., New Delhi.
● Singhania, V. K., & Singhania, M. (2021). Student‟s Guide to Income Tax. Taxmann
Publications Pvt. Ltd., New Delhi.
● Singhania, V. K., & Singhania, K. (2021). Direct Taxes: Law & Practice- with special
reference to tax planning. Taxmann Publications Pvt. Ltd., New Delhi.
Additional Readings
● Shah, P. & Kadakia, R. (2021). Master‟s Guide to Income Tax Act. Taxmann
Publications, New Delhi.

Note: Learners are advised to use latest edition of text books

 229

Fundamentals of Corporate Tax Planning

BAC: Discipline (TPP)- A4

Objective: This paper aims to provide basic knowledge of corporate tax in India and its
effectiveness in tax planning.

Learning Outcomes: After completion of the course, learners will be able to :

1. develop an understanding of the concept of tax planning, tax management and tax
avoidance.
2. explain the meaning and application of minimum alternate tax.
3. explore the deductions available to corporate assesses.
4. develop an understanding of the implications of tax provisions for firm and company.
5. gain the knowledge of tax liability for units of mutual fund.

Course Contents:

Unit wise C&K* A&A**

weightage
Unit
of marks
(in %)

Unit 1: Introduction 30 √ √
Unit 2 : Corporate tax on companies 30 √ √
Unit 3: Tax planning with reference to setting up 40 √ √
of a new business

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1 : Introduction

Tax planning, tax management, tax evasion and tax avoidance; types of companies; residential
status of companies and tax incidence; tax liability and minimum alternate tax (practical
problems).
 230

Unit 2 : Corporate tax on companies

Carry forward and set off of losses in case of certain companies; deductions available to
corporate assesses; tax on distributed profits of company and units of mutual fund.

Unit 3 : Tax Planning with reference to setting up of a new business

Location of business; nature of business and form of ownership: firm/LLP vs company;
tax planning with reference to capital structures; dividend decisions and bonus shares.

Practical Exercises:
The learners are required to:

1. prepare a case study indicating the impact of dividend decisions on the tax liability of the
company.
2. prepare a report for a hypothetical company which is non-resident in India and represent
the incidence of tax for the case.

Suggested Readings:

● Ahuja, G. and Gupta, R. (2021). Corporate Tax Planning and Management. Bharat Law
House, Delhi.
● Singhania, V. K. and Singhania, K. (2021). Direct Taxes Law & Practice -With special
reference to Tax Planning. Taxmann Publications Pvt. Ltd., New Delhi.
● Singhania, V.K and Singhania, M. (2021). Corporate tax planning and business tax
procedures. Taxmann Publications, New Delhi.

Additional Readings
● Shah, P. & Kadakia, R. (2021). Master‟s Guide to Income Tax Act. Taxmann
Publications, New Delhi.

Note: Learners are advised to use latest edition of text books

 231

Fundamentals of GST
BAC: Discipline (TPP)- A5

Objective: This paper aims to provide the basic fundamental knowledge of principles and
provisions of Goods and Services Tax Act, 2017.

Learning Outcomes: After completion of the course, learners will be able to :

1. explain the category of persons eligible to apply for registration under GST.
2. differentiate between integrated, central and state GST.
3. explain the relevance of time, value and place of supply.
4. demonstrate their understanding of composition levy scheme.
5. explain the concept of input tax credit.

Course Contents:

Unit wise C&K* A&A**

weightage
Unit
of marks
(in %)

Unit 1: Basic concepts 20 √ √

Unit 2: Registration under GST 20 √ √
Unit 3 : Levy and collection of GST 20 √ √
Unit 4: Exemptions 20 √ √
Unit 5: Input tax credit : Basics 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1 : Basic concepts

The constitutional framework of indirect taxes before GST (taxation powers of union & state
Government); concept of VAT - meaning, variants & methods; major defects in the structure
of indirect taxes prior to GST; rationale for GST; structure of GST ( SGST, CGST, UTGST &
IGST); GST council; GST network; state compensation mechanism.
 232

Unit 2: Registration under GST

Types of registration; procedure for registration, amendment of registration; cancellation of
registration; revocation of cancellation.
Unit 3: Levy and collection of GST
Taxable event: supply of goods & services; place of supply : within state, interstate, import &
export; time of supply; valuation for GST- valuation rules, taxability of reimbursement of
expenses.
Unit 4: Exemptions

Exemption from GST: small supplies & composition scheme; list of good and services
exempted; classification of goods & services : composite & mixed supplies.
Unit 5: Input tax credit: Basics

Basic concept; simple illustrations on calculation of GST and input tax credit; order of
adjustment of Input tax credit against output CGST, SGST, IGST.

Practical Exercises:
The learners are required to:

1. identify the tax payers who have not applied for GST registration and educate them about
the benefits of registration under GST. You can take the help of GST suvidha providers for
the same.
2. prepare the report for those registered under composition levy scheme and identify the
major advantages and challenges faced by them.

Suggested Readings:

● Bansal, K.M. (2022). GST and Customs Law, Taxmann Publications, New
Delhi.
● Datey, V.S. (2021). Indirect taxes law and practice, Taxmann Publications, New
Delhi.
● Gupta, S.S. (2017). GST- How to meet your obligations, Taxmann Publications, New
Delhi.
● Gupta, S.S. (2017). Vastu and Sevakar, Taxmann Publications, New Delhi.
● Singhania, VK (2022). Student‟s guide to GST and Customs Law. Taxmann
Publications. New Delhi.

Additional Readings

Bare Act (2022). GST Act with rules and forms, Taxmann Publications, New Delhi.

Note: Learners are advised to use latest edition of text books

 233

Customs Law
BAC: Discipline (TPP)- A6

Objective: This paper focuses on providing detailed understanding of customs law and
procedures applicable in India.

Learning Outcomes: After completion of the course, learners will be able to :

1. develop an understanding on the various types of customs duties prevailing in India.

2. explain the varied provisions for valuation of goods under import/export.
3. explore the different types of penalties for varied offences under customs law.
4. learn the customs procedure for imports and exports.

Course Contents:

Unit wise C&K* A&A**

weightage
Unit
of marks
(in %)

Unit 1: Basic concepts 20 √

Unit 2 : Types of custom duty 20 √ √
Unit 3: Value of goods 30 √ √
Unit 4: Custom procedure 15 √ √
Unit 5: Baggage rules and exemptions 15 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Basic concepts

Important terms under customs act; Import export route; charging section; taxable event for
import and exports of goods; reimportation of goods.
Unit 2 : Types of customs duty
Basic customs duty, additional duty, protective duty, countervailing duty, anti-dumping duty,
safeguard duty; GST compensation cess; effective rate of duty-procedure and provisions, types
of import.
 234

Unit 3 : Value of goods

Valuation of goods under imports and exports including rule 4 to 9; landing charge, FOB, CIF;
penalties and prosecutions.
Unit 4 : Customs procedure
Customs procedure for imports and exports; in transit and transshipment; bill of entry.

Unit 5 : Baggage rules and exemptions

Baggage rules; exemptions under customs duty; export promotion schemes.

Practical Exercises:
The learners are required to:

1. prepare a case study for a tax payer mentioning the procedure it has to undertake for
customs clearance in case of imports.
2. compute the value of goods (assessable value) in case of exports.

Suggested Readings:

● Bansal, K.M. (2022). GST and Customs Law, Taxmann Publications, New
Delhi.
● Datey, V.S. (2021). Indirect taxes law and practice, Taxmann Publications, New
Delhi.
● Gupta, S.S. (2017). GST- How to meet your obligations, Taxmann Publications, New
Delhi.
● Gupta, S.S. (2017). Vastu and Sevakar, Taxmann Publications, New Delhi.
● Singhania, VK (2022). Student‟s guide to GST and Customs Law. Taxmann
Publications. New Delhi.

Additional Readings

● Bare Act (2022). GST Act with rules and forms, Taxmann Publications, New Delhi.

Note: Learners are advised to use latest edition of text books

 235

Personal Tax Planning: Specific Provisions

BAC: DSE (TPP)- 5.1

Objective: This paper aims to provide comprehensive knowledge for the tax planning of
Individuals, Hindu undivided family and partnership firm. It explains the relevance of tax
planning and how systematically planned investments can lower the tax liability of an
assessee in each case.

Learning Outcomes: After completion of the course, learners will be able to :

1. develop an understanding on the tax planning framework for firm, HUF and sole
proprietorship.
2. explain the varied provisions for tax treatment for agricultural income.
3. explain the varied provisions for tax planning for business and profession.
4. determine the viability of various short term and long term capital gain decisions.

Course Contents:

Unit wise C&K* A&A**

weightage
Unit
of marks
(in %)

Unit 1: Basic concepts 20 √ √

Unit 2 : Tax planning with reference to 20 √ √
agricultural Income

Unit 3: Tax planning with reference to business 20 √ √

and profession decisions

Unit 4: Tax planning with reference to capital gains 20 √ √

Unit 5: Tax planning with reference to 20 √ √
other sources

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Basic concepts

Special provisions for non-resident Indians [COI,PIO]; form of ownership of business-Tax

characteristics of sole proprietor, hindu undivided firm, Partnership firm.

Unit 2 : Tax planning with reference to agricultural income

Agricultural income; partial agricultural income integration.
 236

Unit 3 : Tax planning with reference to business and profession decisions

Tax planning for small size business and professions; simplified scheme of computing
business income under section 44AD,44 ADA, 44AE.

Unit 4 : Tax planning with reference to capital gains

Tax planning for capital gains: short term versus long term capital gains; capital gains on
immovable property, shares, bonds/debentures, units of mutual funds, gold deposits, gold
bonds; exemption under section 54, 54B, 54EC, 54F; carry forward and set off of capital
losses; specific anti avoidance rules: 94(7), 94(8).
Unit 5 : Tax planning with reference to other sources
Tax planning for gifts, interest income on deposits, dividend income on shares and units of
mutual funds under the head other sources.

Practical Exercises:
The learners are required to:

1. prepare a report on the computation of a hypothetical assessee Mr. X assuming his tax
liability under the head capital gains and specifically explain the relevance of section 54,
54 B.
2. present a case study detailing the partial agricultural income integration.

Suggested Readings:

● Ahuja, G., & Gupta, R. (2018). Direct Taxes Ready Reckoner. Wolters Kluwer India
Private Limited, New Delhi.
● Ahuja, G., & Gupta, R. (2021). Simplified Approach to Income Tax. Flair Publications
Pvt. Ltd., New Delhi.
● Singhania, V. K., & Singhania, M. (2021). Student‟s Guide to Income Tax. Taxmann
Publications Pvt. Ltd., New Delhi.
● Singhania, V. K., & Singhania, K. (2021). Direct Taxes: Law & Practice- with special
reference to tax planning. Taxmann Publications Pvt. Ltd., New Delhi.
Additional Readings

● Shah, P. & Kadakia, R. (2021). Master‟s Guide to Income Tax Act. Taxmann
Publications, New Delhi.

Note: Learners are advised to use latest edition of text books

 237

Corporate Tax Planning: Specific Management Decisions

BAC: DSE (TPP)- 6.1

Objective: This paper aims to provide advanced module of corporate taxes in India and its
effectiveness in various specific management decisions.

Learning Outcomes: After completion of the course, learners will be able to :

1. explain the implication on the tax liability for the decision to buy or make.
2. explain the framework of double taxation relief.
3. explore the ramifications of demerger and amalgamation from the taxation point of
view.
4. develop an understanding on the importance of arm‘s length pricing rule.

Course Contents:

Unit wise C&K* A&A**

weightage
Unit
of marks
(in %)

Unit 1: Specific management decisions 40 √ √

Unit 2: Tax planning with reference to non- 30 √ √
residents
Unit 3: Tax planning with reference to 30 √ √
business restructuring

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1 : Specific management decisions

Tax planning with reference to specific management decisions to make or buy, repair or
replace; tax planning with reference to employee remuneration; tax planning with reference to
receipt of insurance compensation; tax planning with reference to distribution of assets in case
of liquidation of a company.
Unit 2: Tax planning with reference to non-residents
Non residents- concept and treatment; double taxation relief; transfer pricing; arm‘s length
pricing; transfer pricing; advance rulings; advance pricing agreements.
 238

Unit 3: Tax planning with reference to business restructuring

Amalgamation; demerger; slump sale; conversion of sole proprietary concern/firm/LLP into
company.

Practical Exercises:
The learners are required to:
1. prepare a report sheet for a firm (anonymous) undergoing conversion describing the tax
implications of the decision.
2. prepare a cost sheet for the decision to buy or make for a company (anonymous).

Suggested Readings:

● Ahuja, G. and Gupta, R. (2021). Corporate Tax Planning and Management. Bharat Law
House, Delhi.
● Singhania, V. K. and Singhania, K. (2021). Direct Taxes Law & Practice -With special
reference to Tax Planning. Taxmann Publications Pvt. Ltd., New Delhi.
● Singhania, V.K and Singhania, M. (2021). Corporate tax planning and business tax
procedures. Taxmann Publications, New Delhi.

Additional Readings
● Shah, P. & Kadakia, R. (2021). Master‟s Guide to Income Tax Act. Taxmann
Publications, New Delhi.

Note: Learners are advised to use latest edition of text books

 239

Property Tax : Assessment

BAC: DSE (TPP)- 7.1

Objective: This paper aims to provide understanding of computation of property tax and
filling of state property taxes.

Learning Outcomes: After completion of the course, learners will be able to :

1. explain the concept of property taxes, creation of UPIC.

2. appreciate the rebates available in case of early compliance.
3. explore the factor rate applicable in case of self occupied, commercial property.
4. demonstrate the understanding of filling of property taxes.

Course Contents:

Unit wise C&K* A&A**

weightage
Unit
of marks
(in %)

Unit 1: Basic Concepts 20 √ √

Unit 2: Deductions and rebates 25 √ √
Unit 3: Registration of property 25 √ √
Unit 4: Filling of taxes (Practical) # 30 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

# Practical examination shall be conducted in the college comprising 30% weightage to the
unit.

Unit 1: Basic Concepts

Concept - house property, types of house property; components of house property, elements of
Gross Annual Value; unrealised rent; municipal valuation, fair value, standard rent;
computation problems.

Unit 2: Deductions and rebates

Deductions under section 24-Interest on loan for house property; deductions under section 80
C and other related benefits; rebate and reliefs; penalties and interest; computation problems.
 240

Unit 3: Registration of property

Concept of UPIC; Advantages and scope of UPIC; need for UPIC; registration process; factor
selection; area rate, multiplicity factor; type of structure; category of area.
Unit 4 : Filling of Taxes (Practical)
Case studies on creating a challan and filling of taxes as per Municipal Corporation of Delhi
(MCD).

Practical Exercises:
The learners are required to:

1. create a UPIC for a self occupied Kothi structure built in 1994.

2. compute the taxes for a hypothetical assessee having let out property with 3 floors on one
construction and category selection of area is D category.
3. create a challan for payment of taxes for house property.

Suggested Readings:

● Ahuja, G., & Gupta, R. (2021). Simplified Approach to Income Tax. Flair Publications
Pvt. Ltd., New Delhi.
● Singhania, V. K., & Singhania, M. (2021). Student‟s Guide to Income Tax. Taxmann
Publications Pvt. Ltd., New Delhi.
● Ojha, A. & Joshi, A. (2020). All About Taxation Of Residential Properties. Tax
Publishers.
● [Link]
pdf

Note: Learners are advised to use latest edition of text books

 241

Income Tax : E-Filling

BAC: DSE (TPP)- 7.2

Objective: This paper provides hands-on experience in filling the income tax returns for an
Individual.

Learning Outcomes: After completion of the course, learners will be able to :

1. develop an understanding on the different returns applicable in case of various

assessees.
2. develop an understanding of the meaning and procedure for FORM 26 AS.
3. explain the relevance of PAN Card in filling the return.
4. demonstrate the applicability of offline utilities for returns.

Course Contents:

Unit wise C&K* A&A**

weightage
Unit
of marks
(in %)

Unit 1: Basic concepts 40 √

Unit 2 : E- filling of return (Practical)# 60 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

#Practical examination shall be conducted in the college comprising 60% weightage to the
unit.

Unit 1: Basic concepts

Types of return- revised return, defective return; PAN; self assessment, scrutiny assessment,
best judgement assessment; rectification of returns; time limit; annual income statement and
computation on returns and assessment.
Unit 2 : E-filling of return

Form 26 AS and its components; case studies on e-filling of return using online/offline utility
softwares especially ITR 1, ITR 2 and ITR 3.
 242

Practical Exercises:
The learners are required to:

1. identify 5 different assessee and check the FORM 26 AS for each case.
2. educate the non-fillers of return about the relevance of filling a return (including Zero
return).
3. file the return (ITR 1/ ITR 2) for an assessee.

Suggested Readings:

● Ahuja, G., & Gupta, R. (2021). Simplified Approach to Income Tax. Flair Publications
Pvt. Ltd., New Delhi.
● Singhania, V. K., & Singhania, M. (2021). Student‟s Guide to Income Tax. Taxmann
Publications Pvt. Ltd., New Delhi.

Additional Readings

● Shah, P. & Kadakia, R. (2021). Master‟s Guide to Income Tax Act. Taxmann
Publications, New Delhi.

Note: Learners are advised to use latest edition of text books

 243

Taxability of Virtual Digital Assets

BAC: DSE (TPP)- 7.3

Objective: This paper aims to provide detailed description of virtual digital assets including
cryptocurrency and the taxability provisions related to the same.

Learning Outcomes: After completion of the course, learners will be able to :

1. explain the concept of virtual digital assets, block chain and crypto currency.
2. develop an understanding on the judicial pronouncements related to the virtual digital
assets.
3. explore the rate of taxes applicable on virtual assets.
4. demonstrate their understanding of crypto currency, its classification and GST
implications on the same.

Course Contents:

Unit wise C&K* A&A**

weightage
Unit
of marks
(in %)

Unit 1: Basic Concepts 25 √ √

Unit 2: Virtual Digital Assets 25 √ √
Unit 3: Tax Deducted at Source (TDS) 20 √ √
Unit 4: Provisions under GST 20 √ √
Unit 5: Special provisions 10 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Basic Concepts

Historical background; key concepts- crypto assets, block-chain; block chain technology,
virtual currencies; judicial judgement; crypto currency.
Unit 2 : Virtual Digital Assets (VDA)
Meaning of virtual digital assets; inclusion and exclusions; section 115 BBH; Charge-ability;
tax treatment; fair market value of VDA.
Unit 3 : Tax Deducted at Source (TDS)
Concept of dedicator, deducted; rate of taxes; time and valuation related other provisions.
 244

Unit 4 : Provisions under GST

Crypto currency- meaning; classification and GST implications.

Unit 5 : Special provisions

Taxation provisions before April, 2021; capital gains from VDA.

Practical Exercises:
The learners are required to:

1. identify the various crypto currencies transact throughout the world and the tax
implications on the same.
2. prepare a report on the process of trading of various crypto currencies throughout the
world.

Suggested Readings:

● Ahuja, G., & Gupta, R. (2021). Simplified Approach to Income Tax. Flair Publications
Pvt. Ltd., New Delhi.
● Datey, V.S. (2021). Indirect taxes law and practice, Taxmann Publications, New Delhi.
● Singhania, V. K., & Singhania, M. (2021). Student‟s Guide to Income Tax. Taxmann
Publications Pvt. Ltd., New Delhi.
● Taxation of virtual digital assets (2022). Taxmann Publication Pvt. Ltd., New Delhi.

Additional Readings
● Shah, P. & Kadakia, R. (2021). Master‟s Guide to Income Tax Act. Taxmann
Publications, New Delhi.

Note: Learners are advised to use latest edition of text books

 245

Estate Planning
BAC: DSE (TPP)- 7.4

Objective: This paper aims to provide the conceptual understanding of the will framework
under the estate planning. It will help in creating a knowledge base for interstate succession.

Learning Outcomes: After completion of the course, learners will be able to :

1. explain the concept and framework of will.

2. develop an understanding of the methods of passing assets.
3. explore the administration of estate planning.
4. demonstrate their understanding of interstate succession.
5. explain the mechanism and procedure of power of attorney.

Course Contents:

Unit wise C&K* A&A**

weightage
Unit
of marks
(in %)

Unit 1: Framework of will 25 √ √

Unit 2: Administration of an estate 25 √ √
Unit 3: Passing Assets 20 √ √
Unit 4: Inter state succession 20 √ √
Unit 5: Power of Attorney 10 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Framework of Will

Will - framework, types; structure of will, drafting of will; regulation and revocation of will.

Unit 2 : Administration of an Estate

Executor, probate; Hindu Undivided Family (HUF) and will.
 246

Unit 3 : Passing Assets

Methods of passing assets; dying without will; tenant in common; joint tenant; asset in name
of children.
Unit 4 : Inter state Succession
Inter state succession - Hindus, Muslims; Inter state succession process; taxation of inter state
succession.
Unit 5 : Power of Attorney

Power of attorney- concept and related provisions.

Practical Exercises:
The learners are required to:

1. execute a draft of a will and the related taxability provisions for an Individual.
2. present a case study on estate planning using a hypothetical instance of power of attorney.

Suggested Readings:

● Manodiya, R. (2022). Business Succession Planning. Taxmann Publications Put. Ltd.,

New Delhi.
● IIBF (2017). Investment Planning, Tax Planning and Estate Planning. Taxmann
Publications Put. Ltd., New Delhi.

Note: Learners are advised to use latest edition of text books

 247

GST: Procedures and Special Provisions

BAC: DSE (TPP)- 8.1

Objective: This paper aims to provide a detailed description of utilisation of ITC, special
procedures and provisions under GST.

Learning Outcomes: After completion of the course, learners will be able to :

1. explain the concept of input tax credit and its utilisation manner.
2. develop an understanding of the role of a job worker and the mechanism of reverse
charge.
3. explain the varied modes of payment and different types of returns under GST.
4. demonstrate their understanding of scrutiny and best judgement assessment.
5. explain the mechanism and procedure of e-way bills.

Course Contents:

Unit wise C&K* A&A**

weightage
Unit
of marks
(in %)

Unit 1: Input tax credit : provisions 25 √ √

Unit 2: Payment of taxes 25 √ √
Unit 3: Procedures 20 √ √
Unit 4: Assessment under GST 20 √ √
Unit 5: Special provisions 10 √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: Input tax credit : provisions

Eligible & ineligible input tax credit; apportionments of credit & blocked credits; tax credit in
respect of capital goods; recovery of excess tax credit; availability of tax credit in special
circumstances; transfer of input credit (input service distribution).
 248

Unit 2: Payment of taxes

Payment of taxes; tax deducted at source; tax collected at source; reverse charge mechanism;
job work.
Unit 3: Procedures
Tax invoice, credit & debit notes; returns under GST including first and final return; audit in
GST; special audit.
Unit 4: Assessment under GST

Assessment: self assessment; summary & scrutiny; best judgement assessment; offences,
penalties and appeals.
Unit 5: Special provisions

Taxability of e-commerce; anti-profiteering measures; avoidance of dual control; e-way bills;

refunds; zero rated supply; doctrine of unjust enrichment.

Practical Exercises:
The learners are required to:

1. identify the taxpayers registered under GST and evaluate the advantages and challenges
faced by them due to this transition in the tax structure regime. Prepare a report for the
same.
2. prepare a case study for the different types of documents issued for validating a supply
under GST.
3. Prepare an E-way bill for a hypothetical firm.

Suggested Readings:

● Bansal, K.M. (2022). GST and Customs Law, Taxmann Publications, New
Delhi.
● Datey, V.S. (2021). Indirect taxes law and practice, Taxmann Publications, New
Delhi.
● Gupta, S.S. (2017). GST- How to meet your obligations, Taxmann Publications, New
Delhi.
● Gupta, S.S. (2017). Vastu and Sevakar, Taxmann Publications, New Delhi.
● Singhania, VK (2022). Student‟s guide to GST and Customs Law. Taxmann
Publications. New Delhi.

Additional Readings

● Bare Act (2022). GST Act with rules and forms, Taxmann Publications, New Delhi.

Note: Learners are advised to use latest edition of text books

 249

International Taxation
BAC: DSE (TPP)- 8.2

Objective: The course aims to introduce students to the issues of international tax avoidance
and evasion. The course would also create awareness about the various methods followed to
alleviate international double taxation, along with understanding international initiatives on
tax compliance.
Learning Outcomes: After completion of the course, learners will be able to:
1. comprehend the meaning and causes of international double taxation.
2. develop an understanding of the different methods adopted by countries to alleviate
international double taxation.
3. analyse the techniques used for international tax evasion and avoidance.
4. appreciate the methods used nationally and internationally for prevention of
international tax evasion and avoidance.

Course Contents:

Unit wise C&K* A&A**

Unit weightage of
marks (in %)
Unit 1: International Double Taxation 15 √ √
Unit 2: Alleviation of International Double 25 √ √
Taxation
Unit 3: International Tax Evasion 20 √ √
and Avoidance
Unit 4: Prevention of International 25 √ √
Tax Evasion and Avoidance
Unit 5: Tax Challenges Arising 15 √ √
from Digitalisation of the Economy

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

Unit 1: International Double Taxation

Concept of international double taxation; principles of international taxation – source rule and
residence rule; international tax evasion and avoidance; Advance Ruling; withholding tax rates
on different sources of incomes.
 250

Unit 2: Alleviation of International Double Taxation

Methods to alleviate international double taxation: exemption method, tax credit method, tax
sparing credit method; bilateral tax treaties (Double Taxation Avoidance Agreements) –
objectives, features and benefits; multilateral tax treaties; bilateral investment treaties.

Unit 3: International Tax Evasion and Avoidance

Methods of tax evasion and avoidance: transfer pricing, base erosion and profit shifting; tax
havens and treaty shopping; the case of India-Mauritius tax treaty.

Unit 4: Prevention of International Tax Evasion and Avoidance

Arm‘s length price, transfer pricing regulations in India, transfer pricing methods, transfer
pricing compliance practices; Advance Pricing Agreements; anti-treaty abuse provisions;
General Anti Avoidance Rules.

Unit 5: Tax Challenges arising from Digitalisation of the Economy

Importance of corporate taxes; trends in corporate taxes; reforms in international direct
taxation rules, indirect taxation and e-commerce; enhancing Digital Platforms Reporting.

Practical Exercises:
The learners are required to:

1. engage in case studies of some specific bilateral treaties to understand and

demonstrate the concept of tax treaty shopping.
2. collect data on corporate taxes and total taxes and observe the trend of corporate taxes
as a source of revenue.

Suggested Readings:
● Agrawal, D. C. Basic Concepts of International Taxation, Taxmann.
● Garg, K. Guide to International Taxation. Bharat Law House
● OECD (2022). Transfer Pricing Guidelines for Multinational Enterprises and Tax
Administrations.
● OECD (2020). Tax Challenges arising from Digitalisation – Economic Impact
Assessment: Inclusive Framework on BEPS.
● OECD (2017). Model Convention on Income and Capital.
● United Nations (2017). Department of Economic and Social Affairs, United Nations
Model Double Taxation Convention between Developed and Developing Countries.
● UNCTAD (2021). World Investment Report.
● Vijayasarathy, D. Fundamentals of International Taxation. Bharat Law
House
● [Link]

Note: Learners are advised to use latest edition of text books

 251

GST : E-Way Bills

BAC: DSE (TPP)- 8.3

Objective: This paper provides hands-on experience on e-way bill registration on the portal.
It aims to focus on providing the integrated structure of inter state movement of goods using
the e way mechanism.
Learning Outcomes: After completion of the course, learners will be able to :

1. explain the concept of input tax credit and its utilisation manner.
2. develop an understanding on the role of a job worker and the mechanism of reverse
charge.
3. explain the varied modes of payment and different types of returns under GST.
4. demonstrate their understanding of scrutiny and best judgement assessment.
5. explain the mechanism and procedure of e-way bills.

Course Contents:

Unit wise C&K* A&A**

weightage
Unit
of marks
(in %)

Unit 1: Theoretical Background 20 √ √

Unit 2: E-way Bills : Provisions 20 √ √
Unit 3: Procedures 20 √ √
Unit 4: Goods Transport Agency 20 √ √
Unit 5: Generation of E-way Bills (Practical)# 20 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

#Practical examination shall be conducted in the college comprising 20% weightage to the
unit.

Unit 1: Theoretical Background

E-way bills: concept, registration on portal; amendments; transition to electronic portal-
genesis.
Unit 2 : E-way Bills : Provisions

Process of e-way bill; Bill to ship to model, taxability provisions.

 252

Unit 3 : Procedures
Tax invoice, credit & debit notes; delivery challan; bill of supply; refund, payment and receipt
vouchers.
Unit 4 : Goods Transport Agency (GTA)
E-way bills in case of GTA; reverse charge mechanism.

Unit 5 : Generation of E-way Bills (Practical)

Case study on generation of e-way bills through online portal, SMS; entry through supplier,
recipient and transporter.

Practical Exercises:
The learners are required to:
1. prepare a case study for the different types of documents issued for validating a supply
under GST.
2. prepare E way bill for a hypothetical firm.

Suggested Readings:

● Bansal, K.M. (2022). GST and Customs Law. Taxmann Publications, New
Delhi.
● Datey, V.S. (2022). GST : E-Way Bill. Taxmann Publications, New Delhi.
● Gupta, S.S. (2017). GST- How to meet your obligations. Taxmann Publications, New
Delhi.
● Gupta, S.S. (2017). Vastu and Sevakar, Taxmann Publications, New Delhi.
● ICMAI (2020). Handbook on E-way Bills.
[Link] [Link]
● Singhania, A. (2022). GST E Invoicing. Taxmann Publications. New Delhi.

Additional Readings

● Bare Act (2022). GST Act with rules and forms. Taxmann Publications, New Delhi.

Note: Learners are advised to use latest edition of text books

 253

GST : E-Filling
BAC: DSE (TPP)- 8.4

Objective: This paper aims to provide hands-on experience of filing various returns/forms
under Goods and Services Act, 2017.

Learning Outcomes: After completion of the course, learners will be able to :

1. explore different types of returns and their applicability.

2. explain the procedure of registration under GST.
3. demonstrate the knowledge for filling various returns under GST for composite supplier.
4. explore the offline utility softwares for filling of return.

Course Contents:

Unit wise weightage of C&K* A&A**

marks (in %)
Unit
Unit 1: Basic concepts 40 √
Unit 2 : Filling of return# 60 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application
#Practical examination shall be conducted in the college comprising 60% weightage to the
unit.

Unit 1 : Basic concepts

Conceptual knowledge of various forms under GST, returns for composition levy scheme,
Return-Inward / outward supply, Annual return, first return, final return, Filing of returns:
Manually and on-line filing of returns of supply & TDS. Returns in case of reverse charge
mechanism.
Unit 2 : Filling of return
Case studies on filing up of registration form, return filling using online/ offline utilities:
GSTR1, GSTR 2, GSTR 3.

Practical Exercises:
The learners are required to:
1. fill up an online application form for registration under GST for a hypothetical firm.
2. fill up online various forms of GST returns for hypothetical firms.
 254

Suggested Readings:

● Bansal, K.M. (2022). GST and Customs Law, Taxmann Publications, New
Delhi.
● Datey, V.S. (2021). Indirect taxes law and practice, Taxmann Publications, New
Delhi.
● Gupta, S.S. (2017). GST- How to meet your obligations, Taxmann Publications, New
Delhi.
● Gupta, S.S. (2017). Vastu and Sevakar, Taxmann Publications, New Delhi.
● Singhania, VK (2022). Student‟s guide to GST and Customs Law. Taxmann
Publications. New Delhi.

Additional Readings

● Bare Act (2022). GST Act with rules and forms, Taxmann Publications, New Delhi.

Note: Learners are advised to use latest edition of text books

 Income Tax : E-Filling
BAC: GE (TPP)- 5.1

Objective: This paper provides hands-on experience in filling the income tax returns for an
Individual.

Learning Outcomes: After completion of the course, learners will be able to :

1. develop an understanding on the different returns applicable in case of various

assessees.
2. develop an understanding of the meaning and procedure for FORM 26 AS.
3. explain the relevance of PAN Card in filling the return.
4. demonstrate the applicability of offline utilities for returns.

Course Contents:

Unit wise C&K* A&A**

weightage
Unit
of marks
(in %)

Unit 1: Basic concepts 40 √

Unit 2 : E- filling of return (Practical)# 60 √ √

*C&K- Comprehension & Knowledge

**A&A – Analysis & Application

#Practical examination shall be conducted in the college comprising 60% weightage to the
unit.

Unit 1: Basic concepts

Types of return- revised return, defective return; PAN; self assessment, scrutiny assessment,
best judgement assessment; rectification of returns; time limit; annual income statement and
computation on returns and assessment.
Unit 2 : E-filling of return
Form 26 AS and its components; case studies on e-filling of return using online/offline
utility softwares especially ITR 1, ITR 2 and ITR 3.
Practical Exercises:
The learners are required to:

1. identify 5 different assessee and check the FORM 26 AS for each case.
2. educate the non-fillers of return about the relevance of filling a return (including Zero
return).
3. file the return (ITR 1/ ITR 2) for an assessee.

Suggested Readings:

● Ahuja, G., & Gupta, R. (2021). Simplified Approach to Income Tax. Flair Publications
Pvt. Ltd., New Delhi.
● Singhania, V. K., & Singhania, M. (2021). Student‟s Guide to Income Tax. Taxmann
Publications Pvt. Ltd., New Delhi.

Additional Readings

● Shah, P. & Kadakia, R. (2021). Master‟s Guide to Income Tax Act. Taxmann
Publications, New Delhi.

Note: Learners are advised to use latest edition of text books