NEP syllabus for I Sem B.com(Regular) 2021|Effective from 2021-2022

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NEP syllabus for B.com(Regular) 2021

Name of the Programme: Bachelor of Commerce (B.Com.)

Course Code: B.Com. 1.1 (DSC )

Name of the Course: Financial Accountancy

Syllabus

Module No. 1: Introduction to Accountancy (10 Hrs.)

Introduction – Meaning, Definition of Accounting – Uses & Users of Accounting – Accounting Principles - Accounting process – Types of Reconciliation (Concepts) – Recognition of Capital & Revenue and Problems on Accounting Equation (Operating in Spreadsheet).

Module No. 2: Consignment Accounts (12 Hrs.)

Introduction-Meaning of Consignment - Consignment Vs Sales -Proforma Invoice -Accounts Sales -Types Commission - Accounting for Consignment Transactions & Events in the books of Consignor only - Treatment of Normal & Abnormal Loss. - Valuation of Closing Stock-Goods sent at Cost Price and Invoice Price. (Operating in Spreadsheet )

Module No. 3: Accounting for Branches (12 Hrs.)

Introduction – Meaning – Objectives – Types of Branches –Meaning and features of Branches - Dependent Branches – Independent Branches – Foreign Branches – methods of Maintaining books of Accounts by Head office – Meaning & Feature of Debtor system, stock & Debtor system, wholesale branch system and Final Account system – Supply of Goods at Cost Price & Invoice Price - Problems on preparation of Dependent Branch A/c in the books of Head Office under Debtor system only. (Operating in Spreadsheet )

Module No. 4: Leasing & Hire Purchase (14 Hrs.)

Leasing – Elements of lease – Major Components of Lease Agreement – Types of Leasing – Leasing Financial institution in India. (Theory) - Hire Purchase - Meaning of Hire Purchase and Instalment Purchase System- difference between Hire Purchase and Instalment Purchase – Important Definitions – Hire Purchase Agreement – Hire Purchase Price – Cash Price – Hire Purchase Charges – Net Hire Purchase Price – Net Cash Price – Calculation of Interest – Calculation of Cash Price – Journal Entries and Ledger Accounts in the books of Hire Purchaser (Asset Accrual Method only). ( Calculation of EMI in Spreadsheet )

Module No. 5: Emerging Trends in Accounting (08 Hrs.)

Digital Transformation of Accounting-Big Data Analytics in Accounting- Accounting through Cloud Computing - Green Accounting - Human Resource Accounting - Inflation Accounting - Database Accounting (Concepts only)

Skill Developments Activities:

● Preparation of Proforma invoice and accounts sales with imaginary figures.

● Collect hire purchase agreements and draft hire purchase agreements with imaginary figures.

● Collect the procedure and documentations involved in the establishment of various branches.

● List out Capital & Revenue Items

● Identify latest innovations and developments in the field of accounting.

● Any other activities, which are relevant to the course.

Reference Books:

●ICAI Study Materials on Principles & Practice of Accounting, Accounting and Advanced Accounting.

● SP Iyengar (2005), Advanced Accounting, Sultan Chand & Sons, Vol. 1.

● Robert N Anthony, David Hawkins, Kenneth A. Merchant, (2017) Accounting: Text and Cases, McGraw-Hill Education, 13th Edition.

● Charles T. Horngren and Donna Philbrick, (2013) Introduction to Financial Accounting, Pearson Education, 11th Edition.

● J.R. Monga, Financial Accounting: Concepts and Applications. Mayur PaperBacks, New Delhi, 32nd Edition.

● S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House, New Delhi, 6th Edition.

● B.S. Raman (2008), Financial Accounting Vol. I & II, United Publishers & Distributors

● Compendium of Statements and Standards of Accounting. The Institute of Chartered Accountants of India, New Delhi. Note: Latest edition of textbooks and reference Books may be used

Course Code: B.Com. 1.2 (DSC )

Name of the Course: Business Management & Startups

Module No. 1: Principles & Functions of Management (12 Hrs)

Introduction – Meaning – Definitions – Importance & scope of management - Principles of Management. Managerial Functions: Meaning, Definition, Characteristics, benefits & Limitations of Planning, organizing, Directing, Coordinating & Controlling - Task & Responsibilities of Professional Manager.

Unit-1 Principles and functions of management

Module No. 2: Leadership & Motivation (14 Hrs )

Leadership: concept – Importance – Major Theories of leadership (Likert’s scale Theory, Blake & Mouton's Managerial Grid theory, House Path Goal theory, Fred Fielder’s situational leadership). Modern Leadership styles in the changing world (Charismatic leadership, Transformational leadership, Visionary Leadership, Transactional Leadership, Servant Leadership, Situational Leadership). Motivation: Concept & importance of Motivation – Contemporary Motivation Theories (Expectancy Theory, Equity Theory, Goal Setting Theory, Reinforcement theory)

Unit-2 Leadership and Motivation

Module No. 3: Startups & Its Financial Issues ( 10 Hrs )

Introduction- Meaning – Features – Types of Startups – Ideation – Design Thinking, Entrepreneurship Lessons for Startups, 3 Pillars to Initiate startup (Handholding, Funding & Incubation). Startup Financial issues: feasibility Analysis- The cost & Process of Raising capital – Unique Funding issues of a High tech Ventures – funding with equity – Financing with debt – funding strategies with bootstrapping – Crowdfunding – Venture Capital.

Module No. 4: Incubation Support to startups ( 10 Hrs )

Introduction- Meaning & definition of Incubation support – Objectives & Functions of Incubation Centers - Services Types – Incentives for Incubators – Role of Incubators in startup Policy, List of Major Startups Incubators in India - Case studies on Startups.

Module No. 5: Government Initiatives for Startups in India ( 10 Hrs )

Government Initiatives – Startup India Initiative, Seed Fund – ASPIRE –SAMRIDDHI Scheme – Mudra Scheme (Sishu, Kishore & Tarun) – ATAL Innovation Mission – MSME Multiplier Grants Scheme – Credit Guarantee fund trust for micro & small business – Software Technology Park – Venture Capital Assistance Scheme – Single Point Registration scheme – M-SIPS – Self Employment & Talent Utilization (SETU)

Skill Developments Activities:

Visit any business organization and collect the information on types of planning adopted by them & organizational structure

● Analyse the leadership styles of any select five companies of different sectors. ● Prepare a Business Plan for startups.

● List out Major Startups Incubators In your State

● Visit to Nearest Bank or Financial institution and prepare a Report on Financial Incentives Provided to startups

● Any other activities, which are relevant to the course.

Reference Books:

● Harold Koontz and Heinz Weihrich (2017), Essentials of Management: An International and Leadership Perspective, McGraw Hill Education, 10th Edition.

● Stephen P Robbins and Madhushree Nanda Agrawal (2009), Fundamentals of Management: Essential Concepts and Applications, Pearson Education, 6th Edition.

● James H. Donnelly, (1990) Fundamentals of Management, Pearson Education, 7th Edition. ● B.P. Singh and A.K.Singh (2002), Essentials of Management, Excel Books

● P C Tripathi & P N Reddy (2005), Principles of Management, TMH Publications, 3rd Edition. ● Koontz Harold (2004), Essentials of Management, Tata McGraw Hill.

● Kathleen R Allen, Launching New Ventures, An Entrepreneurial Approach, Cengage Learning, 2016.

● Anjan Raichaudhuri, Managing New Ventures Concepts and Cases, Prentice Hall International, 2010.

● S.R. Bhowmik and M. Bhowmik, Entrepreneurship, New Age International, 2007.

● Steven Fisher, Ja-nae Duane, The Startup Equation -A Visual Guidebook for Building Your Startup, Indian Edition, McGraw Hill Education India Pvt. Ltd, 2016.

● Donald F Kuratko, Jeffrey S. Hornsby, New Venture Management: The Entrepreneurs Road Map, 2e, Routledge, 2017.

● Vijay Sathe, Corporate Entrepreneurship, 1e, Cambride, 2009

Note: Latest edition of textbooks and reference Books may be used

Course Code: B.Com. 1.3 (DSC )

Name of the Course: Principles of Marketing

Module No. 1: Introduction to Marketing (12 Hrs)

Fundamentals of Marketing : Importance and Scope of Marketing; Elements of Marketing Mix; Approaches of Marketing. Analyzing the Marketing Environment: Components of Environment; Micro & Macro Environment; Environment specific to the firm; Global Environment , consumer environment, technology environment, competition environment. Value Philosophy in Marketing: Understanding the value philosophy, Meaning of value; Value Creation and Delivery; Value Delivery Process; Value Delivery and Upstream Marketing; Value Innovation; Co-creation of value

Unit 1 Introduction to Marketing Notes as per syllabus

Module No. 2: Consumer Behaviour & Market segmentation (12 Hrs )

Introduction - Factors influencing Consumer Behaviour; Buying Decision Process; Theories of Consumer Decision Making Marketing Research Key terms and process of market research; Role of Market Research in the decision making system. Market Segmentation, Targeting, Differentiation & Positioning: Levels of Segmentation; Basis for Segmenting Consumer and Business Markets; Market Targeting , Developing, Communicating and Positioning Strategy.

PM - Unit 2 Consumer Behaviour and Market segmentation Notes

Module No. 3: Product and Pricing Strategy ( 12 Hrs )

Product Levels; Classifying products; Product Range, Line, Mix; Product Life Cycles; New Product Development, New Service Development; Stages of Product Development; Adoption Process. Pricing to Capture Value: Pricing Environment; Consumer Psychology & Pricing; Pricing Philosophy; Methods of Pricing; Price Adaptations; Initiating Price Changes; Responding to Competitors’ Price Changes

Unit 3-Product and Pricing strategy notes as per syllabus

Module No. 4: Marketing Channels & Promotional Strategy ( 12 Hrs )

Marketing channels, Functions; Physical Distribution. and Value Networks; Channel Design Decisions; Channel Management Decisions; Channel Integration and Systems; E-commerce, E- Retailing. Promoting Value: Marketing Communications; Personal Influencers; Marketing Communications Mix - Advertising, Sales Promotion, Personal Selling, Direct Marketing; Public Relations.

Unit 4 Marketing channels and promotional strategy notes as per syllabus

Module No. 5: Advancements in Marketing: (Concepts only ) ( 08 Hrs )

Advancements in Marketing - Social Marketing, online marketing - Search Engine Optimization (SEO)- Green marketing, Rural Marketing; Mobile Marketing - Marketing Analytics - Social Media Marketing - Email Marketing - Live Video Streaming Marketing - Network Marketing, Affiliate Marketing , Chatbots, Influencer Marketing, Global Marketing, Experiential Marketing, Relationship Building and Customer Retention, Strategic Alliances and Networks

Unit 5-Advancements in Marketing Notes as per syllabus New

Skill Developments Activities:

● Analyse the marketing environment of your locality and identify need, wants & purchasing power of customers

● Collect consumer behaviour towards home appliances in your locality.

● Visit any organisation and collect the information towards pricing of the products.

● Visit any wholesalers/Retailers, collect the role of them in marketing.

● Identify the recent developments in the field of marketing.

Any other activities, which are relevant to the course.

Reference Books:

● Philip Kotler (2015), Principles of Marketing. 13th edition. Pearson Education.

● SaxenaRajan, (2017) Marketing Management, Tata McGraw-Hill Publishing Company Ltd., New Delhi. Fifth Edition.

● Kumar Arun & Meenakshi N (2016), Marketing Management, Vikas Publishing House Pvt. Ltd., New Delhi. Third Edition

● Panda Tapan (2008), Marketing Management, Excel books, New Delhi, Second Edition.

● Michael, J. Etzel, Bruce J. Walker, William J Stanton and Ajay Pandit. Marketing: Concepts and Cases. (Special Indian Edition)., McGraw Hill Education

● William D. Perreault, and McCarthy, E. Jerome., Basic Marketing. Pearson Education.

● Majaro, Simon. The Essence of Marketing. Pearson Education, New Delhi.

● Iacobucci and Kapoor, Marketing Management: A South Asian Perspective. Cengage Learning. ● Chhabra, T.N., and S. K. Grover. Marketing Management. Fourth Edition

Note: Latest edition of textbooks and reference Books may be used

Course Code: B.Com 1.4 ( SEC – SB)

Name of the Course: Digital Fluency

Syllabus Module No. 1: Fundamentals of Computer (04 Hrs)

Introduction – Objectives - Computer, Mobile/ Tablet and their application - Components of a Computer System - Central Processing Unit- Common Input & Output devices - USB ports and Pen Drive - Connecting Power cord, Keyboard, Mouse, Monitor and Printer to CPU

Module No. 2: Word Processor (16 Hrs )

Introduction – Objective -Word Processing Basic - Opening Word Processing Package - Title Bar, Menu Bar, - Toolbars & Sidebar - Creating a New Document - Opening and Closing Documents- Opening Documents - Save and Save As - Closing Document - Using The Help - Page Setup - Print Preview - Printing of Documents - PDF file and Saving a Document as PDF file - Document manipulation & Formatting - Text Selection - Cut, Copy and Paste - Font, Color, Style and Size selection - Alignment of Text - Undo & Redo - Spelling & Grammar - Shortcut Keys

Module No. 3: Internet ( 04 Hrs )

Introduction – Objectives – Internet - protocols: HTTP, HTTPS, FTP - Concept of Internet & WWW - Website Address and URL - Applications of Internet - Modes of Connecting Internet (Hotspot, Wi-Fi, LAN Cable, Broadband, USB Tethering) - Popular Web Browsers (Internet Explorer/Edge, Chrome, Mozilla Firefox,) - Exploring the Internet - Surfing the web - Popular Search Engines - Searching on Internet

Module No. 4: E-mail ( 04 Hrs )

Introduction -Objectives - Structure - protocols: SMTP, IMAP, POP3 - Opening Email account - Mailbox: Inbox and Outbox - Creating and Sending a new E-mail - CC – BCC- Replying -Mail Merge- Forwarding - attachments – Scheduling – Password Protect – Delete.

Skill Developments Activities:

● Use word processor to prepare Resume

● Draft a covering letter using Word Processor

● Systematically draft different emails

● Prepare a Letter of Internship requisition and send email.

● Install and uninstall a Web Browser and Record the Steps

Any other activities, which are relevant to the course.

Reference Books:

● Fundamentals of Computers, by Rajaraman V , Adabala N

● Fundamentals of Computers by Manoj Wadhwa (Author)

● Fundamentals of Computers by (V. Rajaraman)

● Learning MS-Word and MS-Excel, by Rohit Khurana

● Microsoft Word 2019 Step by Step Joan Lambert (Author)

● MICROSOFT WORD FOR BEGINNERS 2021: LEARN WORD PROCESSING SKILLS by RICHARD STEVE

Note: Latest edition of textbooks and reference Books may be used

First semester English Chapter 1 The Last Leaf

First semester English Chapter 2 All creatures great and small

First semester English Chapter 3 The Heart of a Tree

Course Code: B.Com 1.4 ( SEC – SB)

Name of the Course: Spreadsheet for Business

Syllabus

Module No. 1: Introduction (08 Hrs)

Introduction to spreadsheets - Office Suite overview - Basic text and cell formatting - Basic arithmetic calculation - Special paste - Freeze pane - Auto completion of series - Sort and filter - Charts.

Module No. 2: Summarize data using functions (12 Hrs )

Perform calculations by using the SUM function- Perform calculations by using MIN and MAX functions - Perform calculations by using the COUNT function - Perform calculations by using the AVERAGE function - Perform logical operations by using the IF function - Perform logical operations by using the SUMIF function - Perform logical operations by using the AVERAGEIF function - Perform statistical operations by using the COUNTIF function.

Module No. 3: Text Functions ( 08 Hrs )

Data validation - Text Functions : LEN, TRIM, PROPER, UPPER, LOWER, CONCATENATE.

Skill Developments Activities:

● Enter class data into rows and columns

● Create Draft Marks Card in Spreadsheet

● Create Draft profit and Loss and Balance Sheet in Spreadsheet

● Create GST Invoice in Spreadsheet with Tax Rate Any other activities, which are relevant to the course.

Reference Books:

● Learning MS-Word and MS-Excel, by Rohit Khurana

● Excel Formulas and Functions 2020: The Step by Step Excel Guide with Examples on How to Create Powerful Formulas: 1 by Adam Ramirez

● Excel 2013 in Simple Steps by Kogent Learning Solutions Inc.

● Excel Formulas and Functions: The Step by Step Excel Guide on how to Create Powerful Formulas by Harjit Suman

Note: Latest edition of textbooks and reference Books may be used

First semester English Chapter 4 Daughter

First semester English Chapter 5 The Ploughman

Course Code: B.Com. 1.5

Open Elective Course (OEC)

Name of the Course: Financial Literacy

Syllabus

Module No. 1: Introduction to Financial Literacy (07 Hrs)

Meaning, importance and scope of financial literacy; Prerequisites of Financial Literacy – level of education, numerical and communication ability; Various financial institutions – Banks, Insurance companies, Post Offices; Mobile App based services. Need of availing of financial services from banks, insurance companies and postal services.

Module No. 2: Financial Planning and Budgeting (07 Hrs )

Meaning, importance and need for financial planning; Personal Budget, Family Budget, Business Budget; Procedure for financial planning and preparing budget; avenues for savings from surplus.

Module No. 3: Banking Services ( 10 Hrs )

Types of banks; Banking products and services –Types of bank deposit accounts – Savings Bank Account, Term Deposit, Current Account, Recurring Deposit, PPF, NSC etc.; Formalities to open various types of bank accounts, PAN Card, Address proof, KYC norm; Various types of loans – short term, medium term, long term, micro finance, and related interest rates offered by various nationalized banks and post office; Cashless banking, e-banking, Check Counterfeit Currency; CIBIL, ATM, Debit and Credit Card, and APP based Payment system; Banking complaints and Ombudsman. Unified Payment Interface (UPI).

Module No. 4: Post Office Financial Services ( 08 Hrs )

Post office Savings Schemes: Savings Bank, Recurring Deposit, Term Deposit, Monthly Income Scheme, Kishan Vikas Patra, Senior Citizen Savings Scheme (SCSS), Sukanya Samriddhi Yojana/ Account (SSY/SSA); India Post Payments Bank (IPPB). Money Transfer: Money Order, E-Money order. Instant Money Order, collaboration with the Western Union Financial Services; MO Videsh, International Money Transfer Service, Electronic Clearance Services (ECS), Money gram International Money Transfer, Indian Postal Order (IPO).

Module No. 5: Protection and Investment Related Financial Services ( 10 Hrs )

Insurance Services:LifeInsurance Policies: Life Insurance, Term Life Insurance, Endowment Policies, Pension Policies, ULIP, Health Insurance and its Plans, Property Insurance: Policies offered by various general insurance companies. Post office life Insurance Schemes: Postal Life Insurance and Rural Postal Life Insurance (PLI/RPLI). Housing Loans: Institutions providing housing loans, Loans under Pradhan Mantri Awas Yojana – Rural and Urban. 12 Investment avenues in Equity and Debt Instruments: Portfolio Management: Meaning and importance; Share Market and Debt Market, Sensex and its significance; Investment in Shares – Mutual Fund – SIP.

Skill Developments Activities:

● Visit banks, post offices, and insurance companies to collect information and required documents related to the services offered by these institutions and to know the procedure of availing of these services.

● Fill up the forms to open accounts and to avail loans and shall attach photocopies of necessary documents.

● Prepare a personal and family budget for one/six/ twelve month on imaginary figures.

● Try to open a Demat account and trade for a small amount and submit the report on procedure on opening of Demat account and factors considered for trading. Any other activities, which are relevant to the course. Reference Books:

● Avadhani, V. A. (2019). Investment Management. Mumbai: Himalaya Publishing House Pvt. Ltd.

● Chandra, P. (2012). Investment Game: How to Win. New Delhi: Tata McGraw Hill Education. ● Kothari, R. (2010). Financial Services in India-Concept and Application. New Delhi: Sage Publications India Pvt. Ltd.

● Milling, B. E. (2003). The Basics of Finance: Financial Tools for Non-Financial Managers. Indiana: universe Company.

● Mittra, S., Rai, S. K., Sahu, A. P., & Starn, H. J. (2015). Financial Planning. New Delhi: Sage Publications India Pvt. Ltd.

● Zokaityte, A. (2017). Financial Literacy Education. London: Palgrave Macmillan.

Note: Latest edition of textbooks and reference Books may be used

First semester English Chapter 6 My Teacher

First semester English Chapter 7 A conversation with a reader

Course Code: B.Com. 1.5 Open Elective Course (OEC)

Name of the Course: Business Documents

Syllabus

Module No. 1: Documents & Transactions (10 Hrs)

Preparation of Invoice – Receipts – Voucher - Delivery Challan - Entry cum Gate Pass - Debit and Credit Note. Transactions: Receipts – Vouchers – Debit Note – Credit Note.

Module No. 2: Banking Transaction Documents (12 Hrs )

Banking: Drawings, Endorsing and Crossing of Cheques - Filling up of pay in slips - Application and preparation of Demand Drafts – Pass Book . Account opening form for SB account, Current account and Term Deposits – Fixed Deposit account and FD Receipts, Bills of Exchange – Promissory Note.

Module No. 3: Insurance Transaction Documents (12 Hrs )

Filling up of an application form of LIC policy - premium form - premium notice and Challan for remittance receipts Procedure for lapsed policy - procedure for settling an account while the insured is alive or dead.

Module No. 4: Office Documents ( 10 Hrs )

Circulars – Notice – Memo – Agenda – Minute of meetings –Resolutions - Stock list – offer letter – Appointment letter – Quotation - Purchase order – sales order – Payroll Reports.

Skill Developments Activities:

● Obtaining Aadhar/PAN/Voter ID/ Passport of self.

● Filling up the forms to open Bank accounts

● Documents required to avail LIC Policy and necessary documents to be attached.

● Draft a circular.

● Preparation of Appointment Letter.

● Creation of draft Invoice. Any other activities, which are relevant to the course.

Reference Books:

● Business Communication by Rai and Rai

● Drafting Pleading and Appearances - Taxman

● Document and information by J K Khanna

● Model Business Letters, Emails and Other Business Documents - by Taylor