HSNC University, Mumbai

(Established by Government of Maharashtra vide notification dated

30th October, 2019 under section 3(6) of Maharashtra Public

Universities Act)

Ordinances and Regulations

With Respect to

Choice Based Credit System (CBCS)

For the

Programmes

Under

The Faculty of Commerce & Management

With effect from the

Academic year 2020-21
 HSNC UNIVERSITY, MUMBAI

Board of Studies in Faculties of Commerce & Management

Board of Studies in Commerce and Management Subject

1) Name of Chairperson/Co-Chairperson/Coordinator:-
a) Chair - Dr. Rita Khatri, Associate Professor, Department of Commerce,
H. R. College. Email id [email protected] Mob 9324016060.
b) Co-chair - Prof Smarajit Padhe. Assistant Professor, K.C College
Email id [email protected] Mob no 7977676421.

2) Two to five teachers each having minimum five years teaching experience
amongst the full time teachers sof the Departments, in the relevant subject.
a) Dr Jasbir Sodi ,Assistant Professor ,Department of Commerce, H. R
College Email id [email protected] Mob: 9323895430
b) Dr Navin Punjabi, Vice Principal and Assistant Professor, Department
of Commerce, H R College. Email id: [email protected]
Mob 9920177199
c) Dr Kulvinder Batth, Associate Professor, Department of Commerce
K. C. College. Email id- [email protected]
Mob:9833060902
d) Ms Kanu Priya Sharma, Assistant Professor, H.R College
Email id: [email protected] , Mob : 8879512354
e) Ms. Shweta Singh, Assistant Professor, H.R College
Email id: [email protected] Mob: 9702050350
3) One Professor / Associate Professor from other Universities or professor /
Associate Professor from colleges managed by Parent Body; nominated by
Parent Body;-
a) Dr Khushpat Jain (HOD),Associate Professor, Sydenham College.
Email id: [email protected] Mob - 9867799797.
4) Four external experts from Industry / Research / eminent scholar in the field
relevant to the subject nominated by the Parent Body;
a) Dr Hasina Sayed (HOD),Associate Professor Jai Hind College.
Email id : [email protected] Mob: 9819121250
b) Dr Ketan Vira , Dean and Associate Professor at GNVS Institute of
Management, Mumbai. Email id [email protected]
Mob: 9870551111
c) Mr Akhilesh Rao , Director Operations-Ezychain Logistics Pvt limited.
Email id [email protected] Mob:9321498932
d) Mr Rajiv Kalwani , Vice President- Reliance Retail Ltd
Email id : [email protected] Mob:9967613000
5) Top rankers of the Final Year Graduate and Final Year Post Graduate
examination of previous year of the concerned subject as invitee members for
discussions on framing or revision of syllabus of that subject or group of
subjects for one year.
a) Geetika Bhatia, H R College
Email id [email protected] Mob:9820783509
b) Jeevika Sahajwani, H R College
Email id [email protected] Mob:9712917598
c) Sarah Vaz , HR College
Email id : [email protected] Mob: 9769313965

HSNC University Mumbai

(Established by Government of Maharashtra vide notification dated 30th
October 2019 under section 3(6) of Maharashtra Public Universities Act)

Ordinances and Regulations

With Respect to

Choice Based Credit System (CBCS)

For the

Programmes

Under

The Faculty of Arts & Commerce

With effect from the

The academic year 2020-21

Part I (Section A)
R. **** : The Definitions Of The Key Terms Used In The Choice Based Credit System
And Grading System Introduced From The Academic Year 2020-2021 Are As Under:

Outline of the Choice Based Credit System as outlined by the University Grants
Commission:
1. Core Course: A course, which should compulsorily be studied by a candidate as a core
requirement is termed as a Core course.

2. Elective Course: Generally, a course which can be chosen from a pool of courses and
which may be very specific or specialized or advanced or supportive to the
discipline/subject of study or which provides an extended scope or which enables exposure
to some other discipline/subject/domain or nurtures the candidate’s proficiency/skill is
called an Elective Course.

2.1 Discipline Specific Elective (DSE) Course: Elective courses may be offered
by the main discipline/subject of study is referred to as Discipline Specific Elective.
The University/Institute may also offer discipline related Elective courses of
interdisciplinary nature (to be offered by main discipline/subject of study).

2.2 Dissertation/Project: An elective course designed to acquire

Special/advanced knowledge, such as supplement study/support study to project
work, and a candidate studies such a course on his own with advisory support by
a teacher/faculty member is called dissertation/project. A Project / Dissertation
work would be of 6 credits. A Project / Dissertation work may be given in place
of a discipline-specific elective paper.

2.3 Generic Elective (GE) Course: An elective course chosen generally from an
unrelated discipline/subject, to seek exposure is called a Generic Elective.
Note: A core course offered in a discipline/subject may be treated as an elective by another
discipline/subject and vice versa and such electives may also be referred to as Generic Elective.

3. Ability Enhancement Courses (AEC): The Ability Enhancement (AE)

Courses may be of two kinds: Ability Enhancement Compulsory Courses (AECC) and
Skill Enhancement Courses (SEC). “AECC” courses are the courses based upon the
content that leads to Knowledge enhancement;
SEC courses are value-based and/or skill-based and are aimed at providing hands-on-
training, competencies, skills, etc.

4. Choice Based Credit System (CBCS)

CBCS allows students to choose inter-disciplinary, intra-disciplinary courses, skill-oriented
papers (even from other disciplines according to their learning needs, interests and aptitude)
and more flexibility for students.
5. Honours Program
To enhance employability and entrepreneurship abilities among the learners, through aligning
Inter-Disciplinary / Intra Disciplinary courses with Degree Program. Honours Program will
have 40 additional credits to be undertaken by the learner across three years essentially
in Inter / Intra Disciplinary course.

A learner who joins Regular Undergraduate Program will have to opt for the Honours Program
in the first year of the Program. However, the credits for honours, though divided across three
years can be completed within three years to become eligible for award of honours Degree.

6. Program:
A Program is a set of course that are linked together in an academically meaningful way and
generally ends with the award of a Degree Certificate depending on the level of knowledge
attained and the total duration of the study.

7. Course:
A ‘course’ is essentially a constituent of a ‘program’ and may be conceived of as a composite
of several learning topics taken from a certain knowledge domain, at a certain level. All the
learning topics included in a course must necessarily have academic coherence, i.e. there must
be a common thread linking the various components of a course. Several linked courses
considered together are in practice, a ‘program’.

8. Bridge Course:
Bridge course is visualized as Pre-semester preparation by the learner before the
commencement of regular lectures. For each semester the topics, whose knowledge is
considered as essential for effective and seamless learning of topics of the Semester, will be
specified. The Bridge Course can be conducted in online mode. Online content can be created
for the Bridge Course Topics.

9. Module and Unit:

A course which is generally an independent entity having its own separate identity is also often
referred to as a ‘Module’ in today’s parlance, especially when we refer to a ‘modular curricular
structure’. A module may be studied in conjunction with other learning modules or studied
independently. A topic within a course is treated as a Unit.

10. Self-Learning:
20% of the topics will be marked for Self-Learning. Topics for Self-Learning are to be
learned independently by the student, in a time-bound manner, using online and offline
resources including online lectures, videos, library, discussion forums, fieldwork, internships
etc.

Evaluative sessions (physical/online), equivalent to the credit allocation of the Self Learning
topics, shall be conducted, preferably, every week for each course. Learners are to be evaluated
in real-time during evaluative sessions. The purpose of evaluative sessions is to assess the
level of the students’ learning achieved in the topics earmarked for Self-Learning.
The teacher’s role in these evaluative sessions will be that of a Moderator and Mentor, who
will guide and navigate the discussions in the sessions, and offer concluding remarks, with
proper reasoning on the aspects which may have been missed by the students, in the course of
the Self-Learning process.

The modes to evaluate self-learning can be a combination of the various methods such as
written reports, handouts with gaps and MCQs, objective tests, case studies and Peer learning.
Groups can be formed to present self-learning topics to peer groups, followed by Question and
Answer sessions and open discussion. The marking scheme for Self Learning will be defined
under Examination and Teaching.
The topics stipulated for self-learning can be increased or reduced as per the recommendations
of the Board of Studies and Academic Council from time to time. All decisions regarding
evaluation need to be taken and communicated to the stakeholders preferably before the
commencement of a semester. Some exceptions may be made in exigencies, like the current
situation arising from the lockdown, but such ad hoc decisions are to be kept to the minimum
possible.

11. Credit Point:

Credit Point refers to the ‘Workload’ of a learner and is an index of the number of learning
hours deemed for a certain segment of learning. These learning hours may include a variety of
learning activities like reading, reflecting, discussing, attending lectures/counselling sessions,
watching especially prepared videos, writing assignments, preparing for examinations, etc.
Credits assigned for a single course always pay attention to how many hours it would take for
a learner to complete a single course successfully.

12. Credit Completion and Credit Accumulation:

Credit completion or Credit acquisition shall be considered to take place after the learner has
successfully cleared all the evaluation criteria concerning a single course. Learner level of
performance above the minimum prescribed level (viz. grades/marks obtained) has no bearing
on the number of credits collected or acquired. A learner keeps on adding more and more
credits as he completes successfully more and more courses. Thus the learner ‘accumulates’
course wise credits.

13. Credit Bank:

A Credit Bank in simple terms refers to stored and dynamically updated information regarding
the number of Credits obtained by any given learner along with details regarding the course/s
for which Credit has been given, the course-level, nature, etc. Also, all the information
regarding the number of Credits transferred to different programs or credit exemptions given
may be stored with the individual’s history.

14. Credit Transfer:

(Performance transfer) When a learner completes a program, he/she is allowed to transfer
his/her past performance to another academic program having some common courses and
Performance transfer is said to have taken place.
15. Course Exemption:
Occasionally, when two academic programs offered by a single university or by more than one
university, may have some common or equivalent course-content, the learner who has already
completed one of these academic programs is allowed to skip these ‘equivalent’ courses while
registering for the new program. The Learner is ‘exempted’ from ‘relearning’ the common or
equivalent content area and from re-appearing for the concerned examinations. It is thus taken
for granted that the learner has already collected in the past the credits corresponding to the
exempted courses.
Part II (Section B)
Note: The Ordinances and Regulations given below apply to Under Graduate
Programmes of the University.
O*****
The minimum duration of the Under Graduate Programme will be of 3 years in the Semester
pattern i.e. from Sem. I to Sem. VI.

The degree will be awarded to a learner who completes 120 credits of the programme in a
period of 3 to 6 years from the year of enrolment to semester VI.

If a learner does not earn 120 credits in 12 semesters from the year of enrolment to semester
I, he/she may at his/her option transfer his/her performance in the existing/new program after
establishing an equivalence between old and new syllabus. Such a performance transfer will
be decided by the Board of Studies / Ad-hoc Board / Ad hoc Committee of the concerned
subject. The admission to the program will be governed by the existing rules

O***** The fees for the transfer of credits or performance will be based on the number
of credits that a learner has to complete for the award of the degree.

R **** Credits earned at one institution for one or more courses under a given program will
be accepted under another program either by the same institution or another institution either
through Direct Performance Transfer or Course exemption.

R**** The Scheme of Teaching and Examination:

The Scheme of Teaching and Examination shall be divided into TWO components, internal
assessment and External assessment (semester-end examination) for each course of the
program.

The performance of the learners shall be evaluated in two components: Internal Assessment
with 40% marks by way of continuous evaluation and by Semester End Examination with 60%
marks by conducting the theory examination.

Internal Assessment: ‐ It is defined as the assessment of the learners based on continuous

evaluation as envisaged in the credit-based system by way of participation of learners in various
academic and correlated activities in the given semester of the programme.
 A). Internal Assessment – 40% 40 marks

1. For Theory Courses

Sr.
Particulars Marks
No.

ONE class test / online examination to be conducted in the

1 15 Marks
given semester

One assignment based on curriculum (to be assessed by the teacher

2 10 Marks
Concerned

3 Self-Learning Evaluation 10 Marks

4 Active participation in routine class instructional deliveries 05 Marks

2. For Practical Courses

Sr.
Particulars Marks
No.
1 Semester End Practical Examination 15 Marks
Journal 05 Marks
Viva 05 Marks
Laboratory Work 05 Marks
2. One assignment/project with the class presentation to be assessed by 10 Marks
teacher concerned
Presentation 05 Marks
Written Document 05 Marks
3 Self-Learning Evaluation 10 Marks
4 Active participation in routine class / Laboratory instructional deliveries 05 Marks

➢ Project and Assignment:

• Project or Assignment, which can in the following forms

− Case Studies
− Videos
− Blogs
− Research paper (Presented in Seminar/Conference)
− Field Visit Report
 − Presentations related to the subject (Moot Court, Youth Parliament, etc.)
− Internships (Exposition of theory into practice)
− Open Book Test
− Any other innovative methods

➢ Self-Learning Evaluation

• 20% of the topics of the curriculum are learned by the student through self-learning
using online/offline academic resource specified in the curriculum. hence 20% of
the lectures shall be allocated for evaluation of students on self-learning topics.

• The identified topics in the syllabus shall be learnt independently by the students
in a time-bound manner preferably from online resources. Evaluative sessions
shall be conducted by the teachers and will carry 10 Marks.

• The self-learning topics can be evaluated into 3-4 student groups on the topics .

• Prescribe time duration (in days) for completion of each group of the topic and
earmark self-learning evaluation lectures in the timetable. hence each group of the
topic can be assigned 3 regular lectures for this evaluation for the entire class.

3 Sub Topics
Each evaluative session shall carry 3 Marks (3 x 3 Units = 9 Marks). Students
who participate in all evaluative sessions shall be awarded 1 additional Mark.

4 Sub Topics
Each evaluative session shall carry 2.5 Marks (2.5 x 4 Units = 10 Marks).

• Evaluation of self-learning topics can commence in regular lectures assigned for

self-learning evaluation in the timetable

• All students will actively participate in the presentation of each of the sub-topics.

• SUGGESTIVE Methods for Evaluation of Self-learning topics IN LECTURES:

− Seminars/presentation (PPT or poster), followed by Q&A
− Objective questions /Quiz / Framing of MCQ questions.
− Debates
− Group discussion
− You-Tube videos (Marks shall be based on the quality and viewership)
− Improvisation of videos
− Role Play followed by question-answers
− Viva Voce
− Any other innovative method
Student can be evaluated based on the quality of presentation, quality of Q &
A, the framing of the quiz, conduct of quiz, performance in debate etc
 • Teachers can frame other methods of evaluation also, provided that the method,
duly approved by the college examination committee, is notified to the students at
least 7 days before the commencement of the evaluation session and is forwarded
for information and necessary action at least 3 days before the commencement of
the evaluation session.

SEMESTER END EXAMINATION: ‐ It is defined as the examination of the learners based

on performance in the semester-end theory / written examinations.

B. Semester End Examination- 60 % 60 Marks

1) Duration – These examinations shall be of 2 hours duration.
2) Question Paper Pattern: ‐
i. There shall be four questions each of 15 marks.
ii. All questions shall be compulsory with internal choice within the questions.
iii. The question may be sub‐divided into sub‐questions a, b, c, d & e only and
the allocation of marks depends on the weightage of the topic.

The marks of the internal assessment should not be disclosed to the students till the results of
the corresponding semester is declared by the university.
 HSNC University, Mumbai
(2020-2021)

Ordinances and Regulations

With Respect to

Choice Based Credit System

(CBCS)
For the Programmes Under

The Faculty of Commerce and Management

For the programme

Bachelors of Commerce

Curriculum– First Year Undergraduate Programmes

Semester-I and Semester -II
 INDEX
Sr. No. Subject

1. Accountancy and Financial Management

2. Commerce
3. Business Economics
4. Business Communication
5. Environmental Studies
6. Foundation Course
7. Mathematical and Statistical Techniques
 Section D
Part 1- Preamble
The Bachelor of Commerce course is designed to provide competencies in basic
commerce discipline as also impart requisite skills in problem solving,
leadership, communications, decision making in organizations with appropriate
subjects covering areas of economics, accounting, business management, human
resource, taxation, marketing management and Information Technology.

The HSNC University follows the Choice Based Credit System (CBCS) which
is a proven, flexible mode of learning in higher education which facilitates a
student to have guided freedom in selecting his/her own choices of courses in the
curriculum for completing a degree program. This is coupled with a focus on
Project Based Learning and Industrial Training so as to enable the students
become eligible and fully equipped for employment in industries, higher studies
or entrepreneurship.

The course structure will definitely equip the students to accept the challenges of
globalization and constant change and will enable them to be well placed in
business, academics and administration in the country as well as abroad.

1. Course Objectives:
Semester I
UC-FCO-101 Accountancy and Financial Management I:
• To give an insight into the basics of Accounting Concepts and
Principles to students to have the foot hold in accounts.
• To make the students aware about Indian Accounting Standards.
• To enlighten the students about the concepts Capital and Revenue,
Adjusting and Closing entries and Final accounts of a Manufacturing
concern.
• To orient the learners about the Departmental accounts and also the
allocation of expenses and incomes in different departments.
• To acquaint learners about the Accounting for Consignment
transactions.
UC-FCO-102 Commerce I:
• To provide basic insights in various concepts of business.
• To make students aware of various forces that drives and shape
business.
• To help self driven students in understanding the fundamentals of
entrepreneurship development
• To equip students with some of the basic skills of doing business

UC-FCO-103 Business Economics I:

• To provide learners with a basic understanding of the principles of
microeconomics and to apply this knowledge to understanding of the
decision-making process
• Analyse relevant economic concepts and economic models which
inform the study of microeconomics

UC-FCO-104 Business Communication I:

• To develop awareness of the nuances of the communication processes
• To develop effective listening skills in order to enhance their critical
listening competency
• To develop effective writing skills in order to enable students to write
with precision, correctness, exactness, efficiency and accuracy
• To develop effective oral skills in order to enable students to speak
clearly, confidently and to gain the attention
of an audience
• To effectively make use of the various communication technologies in
this digital era

UC-FCO-105 Environmental Studies I:

• To ensure that learners are able to understand the importance of nature and
environment
• To ensure that the learners are prepared for all exigencies natural and
environmental and prepare them to tackle them effectively
• To skill them in sustainability as a combat option
• To create sensitive leaders for tomorrow
• To help students develop problem solving skills
• The assignments/projects, which will be part of internal assessment, aim
at improving the practical approach of the student as also his/her ability to
do teamwork. They will also help the student to get an in depth
understanding of the topic.
• The presentations for the assignments/projects will improve presentation
and interpersonal communication skills.

UC-FCO-106 Foundation Course I:

• To help students appreciate the guiding values and the diversity of the
Indian society.
• To make them understand the causes and impact of inequality on
development of modern India.
• Sensitize the students towards gender identities.

UC-FCO-107 Mathematical and Statistical Techniques I:

• To develop arithmetical and numerical abilities.
• To develop the abilities to apply the mathematical concepts to real life
problems in commerce, economics and management.
• To develop logic and quantitative thinking.
• To prepare for competitive examinations.
• The assignments/projects, which will be part of internal assessment,
aim at improving the problem solving ability of the student as also
his/her ability to do teamwork. They will also help the student to get an
in depth understanding of the topic.
• To improve presentation and interpersonal communication skills
through presentations for the assignments/projects.

Semester II

UC-FCO-201 Accountancy and Financial Management II:

• To give an insight into the basics of Accounting Concepts and
Principles to students to have the foot hold in accounts.
• To make the students aware about Indian Accounting Standards.
• To orient the learners about the accounting for Hire Purchase
transactions.
 • To acquaint learners about the Branch accounts.
• To make the students understand Inventory valuation and how to
calculate fire insurance claim for loss of stock.

UC-FCO-202 Commerce II:

• To introduce the concept of services and classification of services on
various parameters
• To orient the learners on various organised and unorganised formats
in India and growth trajectory of organised retail and its challenges
• To acquaint learners on the trends in ITES, Banking and Insurance,
logistics and E-Commerce as a service sector and opportunities and
challenges in these sector.
• To present the various career opportunities available to the learners in
service sector.

UC-FCO-203 Business Economics II:

• To provide learners with a basic understanding of the principles of
markets and to apply this knowledge to understanding of the decision-
making process
• Analyse relevant economic concepts and economic models which
inform the study of markets

UC-FCO-204 Business Communication II:

• To learn successful job interview skills
• To develop effective language & writing skills which are essential for
the functioning of a business organization
• To familiarize students with the various forms of group
communications
• To create an awareness of the goals and objectives of Public Relations
for a business organization

UC-FCO-205 Environmental Studies II:

• To ensure that learners are able to understand the importance of nature
and environment
 • To ensure that the learners are prepared for all exigencies natural and
environmental and prepare them to tackle them effectively
• To skill them in sustainability as a combat option
• To create sensitive leaders for tomorrow
• To help students develop problem solving skills
• The assignments/projects, which will be part of internal assessment, aim
at improving the practical approach of the student as also his/her ability
to do teamwork. They will also help the student to get an in depth
understanding of the topic.
• The presentations for the assignments/projects will improve
presentation and interpersonal communication skills.

UC-FCO-206 Foundation Course II:

• To enable students to understand the significance of human rights.
• To explain the students basic tenets of Indian constitution.
• To help students examine and explore the efforts made towards an
equitable, tolerant and sustainable society.
• To comprehend the role of media in a democratic state for social
development.

UC-FCO-207 Mathematical and Statistical Techniques II:

• To develop arithmetical and numerical abilities.
• To develop application abilities.
• To develop logic and quantitative thinking.
• To develop teamwork through group projects and assignments.
• To improve presentation and interpersonal communication skills
through presentations for the assignments/projects.

2. Process adopted for curriculum designing:

The members of the respective departments initially developed a draft
syllabus after research on the existing curriculum from other Universities,
studying the current needs of the industry, analyzing the new trends in the
subjects and even connecting to some NGOs in few subjects. The drafted
syllabus was then shown to academicians, experts from industry and
researchers through emails and their inputs were gathered through meetings.
 These valuable inputs were incorporated into the syllabus ensuring that the
syllabus is enriched in all aspects.

3. Salient features, how it has been made more relevant:

While designing of the syllabus, care has been taken to ensure that the
student learns application skills along with theory. Demonstrations of the
practical applications shall be conducted through special lectures and
workshops that will contribute to enhanced learning. A combination of
lectures, problem solving during tutorials and the supplementary sessions all
contribute to make a student job ready.

4. Learning Outcomes:
UC-FCO-101 Accountancy and Financial Management I:
• Learners will be able to prepare financial statements in accordance with
appropriate accounting standards
• The learner shall be able to comprehend and analyse departmental
accounts and consignment accounts
• Learners shall possess the knowledge of interpreting the business
implications of financial statement information

UC-FCO-102 Commerce I:
The students will have insights into the fundamental concept of business and
the importance of business environment in doing business. Fundamental
concepts of entrepreneurship and project planning and development will help
the self driven students in considering the enterprise development as one of
the career option sooner or in later stages of life and how to go about it.
Students will be aware of some basic skills that are required for doing business.

UC-FCO-103 Business Economics I:

• The knowledge gained in the course will make students better informed
citizens and allow them to follow the debates over various economic
events and policies reported in the news media.
• This course will prepare students to be successful in advanced level
studies in economics
• Students will be able to understand introductory microeconomic
theory, solve basic microeconomic problems, and use these
 techniques to think about a number of policy questions relevant to the
operation of the real economy.
• It provides a solid foundation for economic analysis and thinking that
can last throughout their education and subsequent professional careers

UC-FCO-104 Business Communication I:

• After successful completion of the course the students should be able to
enhance their listening, speaking, reading and writing skills in order to
meet the challenges of the business world
• A basic introduction to the theory of communication would enable the
students to apply theoretical knowledge to practical aspects of
communication
• The students would successfully learn to identify and overcome barriers
to communication
• An adequate knowledge and practice of essential business letter writing
skills would enable students to express themselves in an intelligible and
comprehensive manner
• The knowledge and skills to draft a comprehensive job application
letter and an impressive resume would prepare students to be job ready

UC-FCO-105 Environmental Studies I:

At the end of the course, students will be able to
• Emerge as global citizens with the ability to handle the global
environmental crisis better.
• Be informed and participate in the well-being of the planet
• To create and be able to become environmental warriors of the future
• Focus on problem solving skills through case study
• Become role model in conservation, sustainability and preservation

UC-FCO-106 Foundation Course I:

At the end of the course, students will have
• Value based principles underpinning behavior.
• Awareness of diversity and contemporary issues of state and society.
• A more sensitized gender attitude.
UC-FCO-107 Mathematical and Statistical Techniques I:
At the end of the course, students will be able to
• apply mathematical and statistical techniques in a diverse variety of
disciplines
• solve problems on their own by analysing the topics
• calculate financial values required in business
• recognize the importance and value of mathematical and statistical
thinking
• recognize and appreciate the connections between mathematical and
statistical theory and applications
• independently read mathematical and statistical literature

UC-FCO-201 Accountancy and Financial Management II:

• Learners will be able to prepare financial statements in accordance with
appropriate accounting standards
• The learner shall be able to comprehend and analyse branch accounts
and hire purchase transactions.
• Learners shall possess the knowledge of interpreting the business
implications of financial statement information.
• Learners shall be able to comment on inventory valuation methods
followed by a concern and its implications.

UC-FCO-202 Commerce II:

1. Understand the concept of effective retailing
2. Possess the knowledge of various retail formats and will be able to
understand retail customer
3. The learner shall be able to comprehend the various terminologies and
concepts like BPO, KPO, etc. in the ITES sector.
4. To be able to comment on the recent trends like digital payments, FDI
and other futuristic trends in the banking and insurance sector.
5. To be able to analyse the opportunities and challenges faced by Indian
Corporates for smooth transition to e-commerce in B2B, B2C, C2C
activities.
UC-FCO-203 Business Economics II:
• The knowledge gained in the course will make students better informed
citizens and allow them to follow the debates over various economic
events and policies reported in the news media.
• This course will prepare students to be successful in advanced level
studies in economics
• Students will be able to understand introductory microeconomic
theory, solve basic microeconomic problems, and use these
techniques to think about a number of policy questions relevant to the
operation of the real economy.
• It provides a solid foundation for economic analysis and thinking that
can last throughout their education and subsequent professional careers

UC-FCO-204 Business Communication II:

• Students will be job ready as they would be acquainted with the various
interview skills
• To acquire various language & writing skills like drafting a notice,
agenda and resolutions, trade letters, reports, summarizing, business
proposals etc. which are essential for the smooth functioning of a
business organization
• Students would be well aquatinted with the different forms of group
communications; their advantages and disadvantages
• To learn the coordination, tools and strategies of internal and external
public relations activities

UC-FCO-205 Environmental Studies II:

At the end of the course, students will be able to
• Emerge as global citizens with the ability to handle the global
environmental crisis better.
• Be informed and participate in the well-being of the planet
• To create and be able to become environmental warriors of the future
• Focus on problem solving skills through case study
• Become role model in conservation, sustainability and preservation
 UC-FCO-206 Foundation Course II:
At the end of the course, students will have
• Attained basic understanding of human rights.
• Knowledge of Fundamental Rights, Directive Principles of State Policy
and Fundamental Duties.
• Awareness of sustainable communities and role of media in social
development.

UC-FCO-207 Mathematical and Statistical Techniques II:

At the end of the course, students will be able to
• apply mathematical and statistical techniques in a diverse variety of
disciplines
• solve problems on their own by analysing the topics
• calculate financial values required in business
• recognize the importance and value of mathematical and statistical
thinking
• recognize and appreciate the connections between mathematical and
statistical theory and applications
• independently read mathematical and statistical literature

5. Input from stakeholders

For drafting the syllabus, each department has taken inputs from industry
experts, parents and notable alumni. The stakeholders have been impressed
with the inclusion of e-learning options for the learners provided in the
syllabus. They have suggested subsequently to add more practical hands on
examples, learning through games and GIS certificate programs. For more
advanced related topics, there can be sharing of video lectures and seminars,
workshops, short term courses could be organized.
 Part 2 - The Scheme of Teaching and Examination
Semester – I
Summary

Sr. Choice Based Credit System Subject Code Remarks

No.

1 Elective Discipline Specific UC-FCO-101 Accountancy and

Course Elective (DSE) Courses Financial
Management I

Discipline Related Elective UC-FCO-102, UC-FCO-103 Commerce I,

(DRE) Courses Business
Economics I
2 Ability Enhancement Courses (AEC) UC-FCO-104, UC-FCO-105 Business
Communication I,
Environmental
Studies I

3 Skill Enhancement Courses (SEC) UC-FCO-106 Foundation Course

I

4 Core Courses (CC) UC-FCO-107 Mathematical and

Statistical
Techniques I
 First Year Semester I Internal and External Detailed Scheme
Sr. Subjec Subject Title Periods Per Week Internals Total
No t Code Mark
. s

U SL L T P Credi SLE CT AP TA SEE

nit t
s

1 UC- Accountancy 4 20% 4 0 0 3 10 15 5 10 60 100

FCO- and Financial *
101 Management I
2 UC- Commerce I 4 20% 3 0 0 3 10 15 5 10 60 100
FCO- *
102
3 UC- Business 4 20% 3 0 0 3 10 15 5 10 60 100
FCO- Economics I *
103
4 UC- Business 3 20% 3 1 0 3 10 15 5 10 60 100
FCO- Communication *
104 I
5 UC- Environmental 5 20% 4 0 0 3 10 15 5 10 60 100
FCO- Studies I *
105
6 UC- Foundation 4 20% 3 0 0 2 10 15 5 10 60 100
FCO- Course I *
106
7 UC- Mathematical 5 20% 5 1 0 3 10 15 5 10 60 100
FCO- and Statistical *
107 Techniques I
Total Hours / Credit 20 Total Marks 700

SL: Self Learning, L: Lecture, T: Tutorials, P: Practical, SLE- Self learning evaluation,
CT-Commutative Test, SEE- Semester End Examination, TA-Teacher Assessment

*One to two lectures to be taken for CONTINUOUS self -learning Evaluation.

 First Year Semester – I Units – Topics – Teaching Hours

S. Subject Subject Unit Title Lect Total No. Cre Total

N ures of dit Marks
Code lectures

1 UC-FCO- I Indian Accounting Standards 15

101
II Final Accounts 15 60 3 100

III Departmental Accounts 15 (60+40)

IV Consignment Accounts 15

2 UC-FCO- I Business and Trends 12

102
II Entrepreneurship 12 45 3 100

III Business Environment 11 (60+40)

IV Business Planning 10

3 UC-FCO- I Introduction, Scope and Importance 10

103 of Business Economics
45 3 100
II Demand Analysis 11
(60+40)
III Supply and Production Decisions 12

IV Cost Analysis 12

4 UC-FCO- I Theory of Communication 15

104
II Business Correspondence 15 45 3 100

III Language & Writing Skills 15 (60+40)

5 UC-FCO- I Introduction to Environment 12

105
II Natural Resources and Conservation 12 60 3 100

III Population and Development 12 (60+40)

IV Urbanization and Environment 12

V Cartographic Techniques 12

6 UC-FCO- I Values of Indian Freedom Struggle 11

106
II Indian Society- Diversity 12 45 2 100
 III Social Stratification and Inequality 11 (60+40)

IV Understanding Gender 11

7 UC-FCO- I Shares and Mutual Funds 15

107 75 3 100
II Matrices and Permutations and 15 (60+40)
Combinations

III Summarization Measures 15

IV Elementary Probability Theory 15

V LPP and Decision Theory 15

Total 20 700

● Lecture Duration – 48 Minutes

UC-FCO-101 60 lectures equivalent to 48 hours One credit = 16 hours
UC-FCO-102 45 lectures equivalent to 36 hours One credit = 12 hours
UC-FCO-103 45 lectures equivalent to 36 hours One credit = 12 hours
UC-FCO-104 45 lectures equivalent to 36 hours One credit = 12 hours
UC-FCO-105 60 lectures equivalent to 48 hours One credit = 16 hours
UC-FCO-106 45 lectures equivalent to 36 hours One credit = 18 hours
UC-FCO-107 75 lectures equivalent to 60 hours One credit = 20 hours
 Part 3 - Detailed Scheme
Curriculum Topics along with Self-Learning topics - to be covered, through self-learning mode
along with the respective Unit. Evaluation of self-learning topics to be undertaken before the concluding lecture
instructions of the respective Unit.

Course Code: UC-FCO-101

No. of
Unit Content Lectu
res

1 Indian Accounting Standards 15

1.1. Ind AS -1 Presentation of Financial Statement;
1.2. Ind AS- 8 Accounting Policies, changes in Accounting Estimates and Errors;
1.3. Ind AS -16 Property, Plant and Equipments.
2 Final Accounts 15
2.1. Capital and Revenue:
Expenditure
(a) Capital (b) Revenue
Receipts
(a) Capital (b) Revenue;
2.2. Adjustment and Closing entries;
2.3. Final accounts of Manufacturing concerns (Proprietary firm).
3 Departmental Accounts 15
3.1. Meaning;
3.2. Basis of Allocation of Expenses and Incomes/Receipts;
3.3. Inter Departmental Transfer: at Cost Price and Invoice Price;
3.4. Departmental Trading and Profit & Loss Account and Balance Sheet.
4 Consignment Accounts 15
4.1. Accounting for consignment transactions;
4.2 Valuation of stock;
4.3. Invoicing of goods at higher price.
(Excluding overriding commission, normal/abnormal losses).

Self-Learning topics (Unit wise)

Sr. Sub Topics

No Unit
1 1.1 Ind AS -1 Presentation of Financial Statement;
2 1.2 Ind AS- 8 Accounting Policies, changes in Accounting Estimates and
Errors;
3 1.3 Ind AS -16 Property, Plant and Equipments.
 Online Resources

http://ugcmoocs.inflibnet.ac.in/ugcmoocs/view_module_ug.php/249
http://ugcmoocs.inflibnet.ac.in/ugcmoocs/view_module_ug.php/194
https://www.icai.org/new_post.html?post_id=15620
https://learning.icai.org/committee/asb/
https://eirc-
icai.org/mybackoffice/background_Material/PPT%20on%20Ind%20AS%20Overview%20V3-
%20G.%20BALAKRISHNAN.pdf

Reference Books
1. Introduction to Accountancy by T. S. Grewal, S. Chand and Company (P) Ltd., New
Delhi
2. Advance Accounts by Shukla & Grewal, S. Chand and Company (P) Ltd., New
Delhi
3. Advanced Accountancy by R. L Gupta and M Radhaswamy, S. Chand and Company
(P) Ltd., New Delhi
4. Modern Accountancy by Mukherjee and Hanif, Tata Mc. Grow Hill & Co. Ltd.,
Mumbai
5. Financial Accounting by Lesile Chandwichk, Prentice Hall of India Adin Bakley (P)
Ltd.
6. Financial Accounting for Management by Dr. Dinesh Harsalekar, Multi-Tech.
Publishing Co. Ltd., Mumbai.
7. Financial Accounting by P. C. Tulsian, Pearson Publications, New Delhi
8. Accounting Principles by Anthony, R.N. and Reece J.S., Richard Irwin Inc.
9. Financial Accounting by Monga, J.R. Ahuja, Girish Ahuja and Shehgal Ashok,
Mayur Paper Back
10. Compendium of Statement & Standard of Accounting, ICAI.
11. Indian Accounting Standards, Ashish Bhattacharya, Tata Mc. Grow Hill & Co. Ltd.,
Mumbai
12. Financial Accounting by Williams , Tata Mc. Grow Hill & Co. Ltd., Mumbai
13. Company Accounting Standards by Shrinivasan Anand, Taxman.
14. Financial Accounting by V. Rajasekaran, Pearson Publications, New Delhi.
15. Introduction to Financial Accounting by Horngren, Pearson Publications.
16. Financial Accounting by M. Mukherjee. M. Hanif. Tata McGraw Hill Education
Private Ltd; New Delhi
 Course Code: UC-FCO-102
Unit Content No. of
lectures

1 Business and Trends 12

1.1 Introduction Concept of business, functions, scope and
significance, traditional and modern concept, Challenges faced by
businesses in India.
1.2 Objectives of business: Classification of business objectives,
reconciliation of Economic and social objectives.
1.3 Trends in Business; Strategic alternatives in changing scenario,
Restructuring and turnaround strategies.

2 Entrepreneurship 12
2.1 Introduction to Entrepreneurship
Concept and Importance of Entrepreneurship
Factors contributing to Growth of Entrepreneurship.
Entrepreneurship training & development centers in India.
2.2 The Entrepreneurs
Competencies of Entrepreneurs.
Entrepreneur and Intrapreneur.
Conventional and Emerging forms of Entrepreneurs,
Women Entrepreneurs- Problems and promotions.
2.3 Startups & Entrepreneurial Ecosystem in India
Concept of start-ups, incubators, accelerators.
Incentives and funding to Entrepreneurs in India,
Concepts of Bootstrapping, Venture capitalists, Angel investors,
Crowd funding, Ease of doing business in India.

3 Business Environment 11
3.1 Introduction-Concept and importance of Business
Environment, Inter-relationship between Business and Environment.
3.2 Constituents of Business Environment –Internal and External
Environment, Environmental scanning techniques, SWOC &
PESTEL analysis, VUCA world and its impact on Business.
3.3 International Environment- Concept and importance of FDI
and FII , MNC’s and TNC’s characteristics.
3.4 International Trading Environment- WTO and Trading blocs
and its impact on Indian Business.
4 Business Planning 10
4.1 Introduction-Business Planning Process, Concept and stages of
Business Unit Promotion, Location Decision.
 4.2 Project Planning: Concept of Project planning, Project Report,
Feasibility study- Types and its Importance.
4.3 Statutory requirement in promoting Business units-
Licensing, Registration procedure, Filing returns, other documents,
Other legal provisions.

Self-Learning topics (Unit wise)

Sr.No Unit Topics
1 1 Objectives of Business
2 2 Competencies of Entrepreneur
3 3 Concept and importance of Business Environment
4 4 Business planning concept- Idea generation

Online Resources
http://ugcmoocs.inflibnet.ac.in/ugcmoocs/view_module_ug.php/226 ( Business objectives.
http://ugcmoocs.inflibnet.ac.in/ugcmoocs/view_module_ug.php/199
( Select Entrepreneurship and choose fundamental of entrepreneurs.
https://www.classcentral.com/course/swayam-entrepreneurship-development-19847 video lect
on entrepreneurial development.
http://ugcmoocs.inflibnet.ac.in/ugcmoocs/view_module_ug.php/172
http://ugcmoocs.inflibnet.ac.in/ugcmoocs/view_module_ug.php/233- Business Planning - idea
generation

Reference Books
1. Entrepreneurial Developmen by S.S. Khanka S. Chand Publishing, 2006
2. Essentials of Business Environment by K. Asuathappa Himalaya Publishing House
3. Indian Economy Dutta Sundaram
4. A complete guide to successful Entrepreneurship by Pandey G. N. Vikas Publishing
House
5. Business Organisation Management Maheshwari, Rajendra P ,Mahajan,
J.P.,International Book House
6. Business Organisation, Maheshwari, Rajendra P, Mahajan, J.P., International Book
House
7. Introduction To Commerce, Vikram, Amit, Atlantic Pub.
8. A Course Book On Business Environment, Cherunilam,Francis, Himalaya Pub.
9. Business Environment, Cherunilam,Francis, Himalaya Pub.
10. Essentials Of Business Environment, Aswathappa,K., Himalaya Pub
11. Essentials Of Business Environment, Aswathappa, Himalaya Pub.
12. Strategic Management, Kapoor, Veekkas, Taxmann.
13. Strategic Management, David,Fred R., Phi Leraning.
14. Strategic Management, Bhutani, Kapil, Mark Pub.
15. Strategic Management, Bhutani, Kapil, Mark Pub.
 16. Entrepreneurship, Hisrich, Robert D, Mc Graw Hill.
17. Entrepreneurship Development, Sharma, K.C., Reegal Book Depot

Course Code: UC-FCO-103

No. of
Unit Content Lectu
res
1 Scope and Importance of Business Economics 10
1.1 Scope and Importance of Business Economics
1.2 Basic Tools of Analysis: Opportunity Cost Principle- Incremental and
Marginal Concepts. Basic Economic Relations - Functional Relations:
Equations- Total, Average and Marginal Relations
1.3 Use of Marginal Analysis in Decision Making.
1.4 Basics of Market Demand, Market Supply and Equilibrium Price-
1.5 Shifts in the Demand and Supply Curves and Equilibrium,
1.6 Consumer’s Surplus and Producer’s Surplus
2 Demand Analysis 11
2.1. Nature of Demand Curve under Different Markets
2.2 Meaning, Significance, Types and Measurement of Elasticity of Demand
(Price, Income Cross and Promotional)
2.3 Relationship between Price Elasticity of Demand and Revenue Concepts.
2.4 Meaning and Significance of Demand Forecasting
2.5 Methods of Demand Estimation- Survey and Statistical Methods
(Numerical Examples on Trend Analysis and Simple Linear Regression)
3 Supply and Production Decisions 12
3.1 Concept of Production Function:
3.2 Short Run Analysis with Law of Variable Proportions
3.3Production Function with Two Variable Inputs
3.4 Isoquants
3.5 Ridge Lines and Least Cost Combination of Inputs
3.6 Long Run Production Function and Laws of Returns to Scale and Expansion
Path
3.7 Economies and Diseconomies of Scale and Economies of Scope
4 Cost Analysis 12
4.1 Cost concepts: accounting cost and economic cost, implicit and explicit cost,
social and private cost, historical cost and replacement cost, sunk cost and
incremental cost, fixed and variable cost total, average and marginal cost
4.2 Cost Output Relationship in the Short Run
4.3 Cost curves in the long Run- (hypothetical numerical problems to be discussed
4.4 Cost reduction through experience- LAC and Learning curve
4.5 Break Even Analysis (with business application)
 Self-Learning topics (Unit wise)
Sr. No Sub Topic
Unit
1 1.1 Scope and Importance of Business Economics
2 2.1 Nature of Demand Curve under Different Markets
3 3.1 Concept of Production Function:
4 3.7 Economies and Diseconomies of Scale and Economies of Scope
5 4.1 Cost concepts

Online Resources
https://nptel.ac.in/course.html (swayam)https://nptel.ac.in/courses/109/104/109104125/#

NOC: An Introduction to Humanities and Dr. Vimal IIT

Microeconomics Social Sciences Kumar Kanpur

Reference Books
1. Mehta, P.L.: Managerial Economics – Analysis, Problem and Cases
2. (S. Chand& Sons, N. Delhi, 2000)
3. Hirchey .M., Managerial Economics, Thomson South western (2003)
4. Salvatore, D.: Managerial Economics in a global economy (Thomson South Western
Singapore, 2001)
5. Frank R.H, Bernanke.B.S.,Principles of Economics (Tata McGraw Hill (ed.3)
6. Gregory Mankiw., Principles of Economics, Thomson South western (2002)
7. Samuelson &Nordhas.: Economics (Tata McGraw Hills, New Delhi, 2002)
8. Pal Sumitra, Managerial Economics cases and concepts (Macmillan, New Delhi, 2004)

Course Code: UC-FCO-104

No. of
Unit Content
Lectures

1 Theory of Communication 15
1.1 Concept of Communication: Models of Communication – Linear /
Interactive / Transactional / Shannon and Weaver (To be only discussed
in class) Meaning, Definition, Process, Need, Feedback Emergence of
Communication as a key concept in the Corporate and Global world
 1.2 Digitalized Communication: Types – Internet, Blogs, E – Mail,
Moodle, Social Media (Facebook, Twitter & WhatsApp), Web
conferencing tools - Advantages & Disadvantages
1.3 Communication at Workplace: Channels - Formal and Informal—
Vertical, Horizontal, Diagonal, Grapevine, Methods – Verbal / Non
Verbal (including Visual), Business Etiquettes
1.4 Business Ethics: Ethics at workplace - Importance of Business Ethics,
Personal Integrity at the workplace Business Ethics and media
Computer Ethics Corporate Social Responsibility
1.5 Barriers to Communication: Physical/ Semantic/Language / Socio-
Cultural / Psychological Barriers, Ways to overcome these Barriers
1.6 Listening Skills: Importance of Listening Skills, Obstacles to
Listening, recommendations for cultivating good Listening Skills

2 Business Correspondence 15
2.1 Theory of Business Letter Writing: Parts, Structure, Layouts-Full
Block, Principles of Effective Letter Writing, Principles of effective
E - mail Writing
2.2 Personnel Correspondence: Statement of Purpose, Letter of
Recommendation, Job Application Letter and Resume, Letter of
Appointment (to be discussed in class), Letter of Acceptance of Job
Offer, Letter of Appreciation, Letter of Resignation
3 Language & Writing Skills 15
3.1 Commercial Terms used in Business Communication (to be only
discussed)
3.2 Paragraph Writing: Developing an idea, using appropriate linking
devices, Cohesion and Coherence etc
3.3 Tutorials Activities: Speaking Skills, Writing Skills, Remedial
Grammar, Soft Skills – Emotional Quotient, Conflict Management,
Time Management, Presentation Skills (Students can be asked to make
a Power Point Presentation on any topic of their choice in order to
enhance Listening / Speaking/ Reading / Writing)

Self-Learning Topics (Unit wise)

Sr. No. Sub Unit Topics

1 1.2 Digitalized Communication: Types – Internet, Blogs, E – Mail, Moodle,

Social Media (Facebook, Twitter & WhatsApp), Web conferencing tools
Advantages & Disadvantages
2 1.4 Business Ethics: Ethics at workplace - Importance of Business Ethics,
Personal Integrity at the workplace Business Ethics and media Computer
Ethics Corporate Social Responsibility
 3 3.4 Paragraph Writing: Developing an idea, using appropriate linking devices,
Cohesion and Coherence etc

Online Resources
https://nptel.ac.in/courses/110/105/110105052/ (Unit 1:1.2)

https://nptel.ac.in/courses/109/104/109104107/ (Unit 1:1.2)

https://onlinecourses.swayam2.ac.in/cec20_mg32/preview (Unit 1: 1.4)

https://www.digimat.in/nptel/courses/video/110105079/L01.html (Unit 1: 1.4)

https://nptel.ac.in/courses/109/106/109106094/ (Unit-3: 3.4) (week 5)

https://www.youtube.com/watch?v=L1J9ZPVydrc (Unit-3: 3.4)

https://www.youtube.com/results?search_query=guidelines+on+paragraph+writing (Unit-
3: 3.4)

Reference Books
1. Effective Listening Skills by Kratz, Abby Robinson, Irwin Professional Publishing,
Toronto, 1995
2. Body Language by Allan Pease, Sudha Publications, Delhi, 1998
3. Essentials of Business Writing by Guffey Mary Ellen, South-Western College
Publishing, Ohio
4. Business Communication Strategies by Monippally, Matthukutty, M., Tata McGraw
Hill, New Delhi, 2001
5. Basic Business Communication: Skills for Empowering the Internet Generation by
Raymond V. Lesikar and Marie E. Flatley, 9th Edition, Tata McGraww Hill, New
Delhi, 2002
6. Business Communication by Meenakshi Raman and Prakash Singh, Oxford
University Press, 2007
7. Effective Business Communication by Herta A. Murphy, Herbert W.Hildebrandt,
Jane P.Thomas, McGraw Hill, 2008
8. Business Communication: Making Connections in a Digital World by Raymond V.
Lesikar, 13th Edition, McGraw Hill Education, 2009
9. Non-Verbal Communication: Studies and Applications by Moore, Ninja-Jo, Oxford
University Press, New York, 2010
10. Business Communication by D. Chaturvedi and Mukesh Chaturvedi, Third Edition,
Pearson, 2013
11. Ethics in Management by S.A.Sherlekar, Himalaya Publication, New Delhi.
12. Business Ethics by Pearson, 8th Edition, Pearson Education.
 Course code: UC-FCO-105
No. of
Unit Content
Lectures

1 Introduction to Environment 12
1.1 Multidisciplinary nature of environmental studies;
1.2 Scope and importance;
1.3 Environment- Structure and component-Typology
1.4 Ecosystem- Structure and function of ecosystem;
1.5 Energy flow in an ecosystem, Correlation with Laws of
Thermodynamics
1.6 Food chains, food webs and ecological succession.
1.7 Environment Economy Linkages
1.8 Case studies
2 Natural Resources and Conservation 12
2.3 Meaning, Definition, Classification of resources
2.4 Resource Utilization, Resource rich and resource poor regions
2.5 Conservation of resources, Water , Forest and Energy
2.6 Management of resources (water, energy, forest)
2.7 Legal framework and policy towards resource utilization
2.8 Conflicts among developed and developing blocks
2.9 Case Studies
3 Population and Development 12
3.1 Man Environment Relationship- Changing Patterns- Role of
technology
3.2 Contemporary Trends of growth and distribution of world
population.
3.3 Challenges of Population Growth and distribution of World
population
3.4 Measures of population control
3.5 A study of India’s population and Population Control Policy
3.6 Human Population &Health
3.7 Parameter of Population growth-HDI
3.8 Gender issues in development
3.9 Case Studies
4. Urbanization &Environment 12
4.1 Concept of Urbanization, Need ,Importance
4.2 Migration problems and causes
4.3 Stress on resources, Uneven distribution of resources
 4.4 Urban heat Island
4.5 Smart cities & Safe cities in
4.6 India
4.7 Concept of Sustainable cities and Sustainable waste management.
4.8 Case Study
5. Interpretation of Cartographic Techniques 12
5.1 Map Reading- Bar diagram, Located Circles, Located Pie
diagram, Choropleth, Isopleths, Dot map, Flow map and
Pictogram used to demonstrate environment problems on
world map.
5.2 Map Filling on environment significant features-World

Self-Learning Topics (Unit wise)

Sr. No. Sub Unit Topics

1 1.5 The Concept Of Ecosystem, Energy Flow In Ecosystem, Eco-Friendly

Agriculture, Desert Ecosystem, Forest Ecosystem, Ecological Succession,
Food
Webs & Ecological Pyramids, Grass Land Ecosystem
2 2.3 Natural Resources and Sustainable Development

3 3 Understanding Geographical Distribution of Population

4 4.6 Sustainable and Smart Cities, Planning and Management

Online Resources
https://swayam.gov.in/nd1_noc20_ge16/preview

https://swayam.gov.in/nd2_aic19_ge05/preview

https://swayam.gov.in/nd2_cec20_hs32/preview

https://swayam.gov.in/nd2_cec20_ar01/preview
Reference Books
1. Rachael Carson, (1990) Silent Spring.
2. Singh YK,( 2006) Environmental Science, New Age International Publishers.
3. Bharucha E, ( 2013) Textbook of Environmental Studies for Undergraduate Courses
Paperback ,Second Edition. UGC.
4. Basu M,& Xavier Savarimuthu ( 2017), Fundamentals of Environmental Studies.
5. Kumar P,( 2017) Fundamentals of Ecology and Environment, 2nd edition.
6. Odum E& Barret W, (2004) Fundamentals of Ecology, 5th Edition, Cengage Learning.
 Course code: UC-FCO-106
No. of
Unit Content
Lectures

1 Values of Indian Freedom Struggle 11

1.1. Concept and significance of values.
1.2. Brief history of India’s freedom struggle (1857-1947).
1.3. Values of patriotism, tolerance, fraternity, equality, secularism, anti-
colonialism, anti-racialism, anti-imperialism, swadeshi and world peace.
2 Indian Society - Diversity 12
2.1. Concept of diversity and multiculturalism.
2.2 Understand India’s social, cultural and regional diversity: ethnicity,
religion, language.
2.3. State policy, social acceptance and roadblocks towards appreciation
and promotion of diversity.
3 Social stratification and Inequality 11
Meaning and types of social stratification.
3.2 Issues of casteism, communalism, linguism and regionalism.
3.3 . Social movements to combat inequality.
4. Understanding Gender 11
4.1 Concept of gender, patriarchy and feminism.
4.2 Exploring gender diversity - LGBTQ.
4.3 Measures to attain gender equality- women’s movement in India.

Self-Learning topics (Unit wise)

Sr. No. Sub Unit Topics

1 1. Freedom struggle: landmark Movements

2 2. Plurality and cultural diversity

3 3. National Integration

4 4. Gender differences and gender roles

Online Resources

http://egyankosh.ac.in//handle/123456789/25899 http://hdl.handle.net/123456789/25904

http://egyankosh.ac.in//handle/123456789/20917

http://egyankosh.ac.in/handle/123456789/37372
http://egyankosh.ac.in//handle/123456789/63518

http://egyankosh.ac.in/handle/123456789/34048

http://egyankosh.ac.in//handle/123456789/54483

http://egyankosh.ac.in//handle/123456789/55044

Reference Books
1. Ahuja Ram (2014), Social Problems in India, Jaipur:Rawat Publication.
2. Bennet, C.J. (1980), “The Morphology of Language Boundaries: Indo-Aryan and
Dravidian in peninsular India’’, Journal of Borderland Studies, Issue 3, Vol.16, Taylor
and Francis.
3. Chandra Bipan (1984), Communalism in Modern India, Delhi: Vikas Publishing
House.
4. Chatterjee Sushma (2000) Indian Women from Darkness to Light, Calcutta: Parumita
Publications.
5. Desai, A.R. (1959), Social Background of Indian Nationalism, Bombay: Popular
Prakashan.
6. Deshta Sunil, Kashyap Sunita (2014), Fundamental Duties of Citizens. Delhi: Regal
Publications.
7. Dubey S.C. (2018), ‘Indian Society’, National Book Trust.
8. Furer Christoph Von-Haimendorf (1992), Tribes of India The Struggle for Survival,
Berkely: University of California Press.
9. Ganesh, Kamala, Thakkar (2005), “Culture and the making of Identity in contemporary
India” Usha, Sage Publication, New Delhi,
10. Harvey Carol P and Allard June M (2005), Understanding and managing Diversity
Readings Cases, and Exercises; New Delhi: Prentice Hall of India.
11. Joshi PC (1989), Culture Communication and Social Change, New Delhi: Vikas
Publishing House.
12. Managi and Kumar (2009), The Economics of Sustainable Development: The Case of
India, New York: Springer.
13. Pattanaik Bikram K (2006), Social and Human Well Being Selected Perspectives;
Ambala: The Associated Press.
14. Patra, A.D. (2010), Infrastructure, Development and Regional Disparity: An interstate
analysis, Indian Economics Association , Deep and Deep Publications.
15. Suresh Jayshree, Raghavan, B.S (2003), Human Values and Professional Ethics. New
Delhi: S Chand

Journals and Magazines

1. AIDWA
2. Economic and Political Weekly of India
3. Frontline
 4. India Today
5. Man and Development
6. One India One People

Course code: UC-FCO-107

No. of
Unit Content Lectu
res

1 Shares and Mutual Funds 15

1.1. Shares: Concept of share, face value, market value, dividend, equity shares,
preferential shares, bonus shares, Simple examples
1.2 Mutual Funds: Simple problems on calculation of Net income after considering
entry load, dividend, change in Net Asset Value (N.A.V.) and exit load.
Averaging of price under the Systematic Investment Plan (S.I.P.)
2 Matrices and Permutations and Combinations 15
2.1 Matrices and Determinants: Some important definitions and types of matrices.
Matrix operation (Addition, scalar multiplication, matrix multiplication,
transpose of a matrix). Determinants of a matrix of order two and three:
properties and results of Determinants. Solving a system of linear equations
using Cramer’s rule. Inverse of a Matrix (up to order three) using ad-joint of a
matrix and matrix inversion method.
2.2 Counting Principle, Permutations and Combinations: Factorial Notation,
Fundamental principles of counting, Permutation as arrangement, Simple
examples, combination as selection, Simple examples, Relation between
nC and nP Examples on commercial application of permutations and
r r,
combinations.
3 Summarization Measures 15
3.1 Measures of Central Tendencies: Definition of Average, Types of Averages:
Arithmetic Mean, Median, and Mode for grouped as well as ungrouped data.
Quartiles, Deciles and Percentiles. Using Ogive locate median and Quartiles.
Using Histogram locate mode. Combined and Weighted mean.
3.2 Measures of Dispersion: Concept and idea of dispersion, Various measures -
Range, Quartile Deviation, Mean Deviation, Standard Deviation, Variance,
Combined Variance.
4 Elementary Probability Theory 15
4.1 Probability Theory: Concept of random experimental/trial and possible
outcomes; Sample Space and Discrete Sample Space; Events and their types,
Algebra of Events, Mutually Exclusive and Exhaustive Events, Complimentary
Events. Classical definition of Probability, Addition theorem (without proof),
 conditional probability, Independence of Events: P (A∩B) =P (A) P (B). Simple
examples
4.2 Random Variable: Probability distribution of a discrete random variable;
Expectation and Variance of random variable, simple examples on probability
distributions.
5 LPP and Decision Theory 15
5.1 Linear Programming Problem: Sketching of graphs of (i) linear equation
Ax+By+C=0 (ii) linear inequalities. Mathematical Formulation of Linear
Programming Problems upto 3 variables. Solution of Linear Programming
Problems using graphical method up to two variables.
5.2 Decision making situation, Decision maker, Courses of Action, States of
Nature, Pay-off and Pay-off matrix; Decision making under uncertainty,
Maximin, Maximax, Minimax regret and Laplace criteria; simple examples to
find optimum decision. Formulation of Payoff Matrix. Decision making under
Risk, Expected Monetary Value (EMV); Decision Tree; Simple Examples
based on EMV. Expected Opportunity Loss (EOL), simple examples based on
EOL.

Self-Learning topics (Unit wise)

Sr. Sub Topics

No Unit
1 3.1 Measures of Central Tendencies: Definition of Average, Types of
Averages: Arithmetic Mean, Median, and Mode for grouped as well
as ungrouped data. Quartiles, Deciles and Percentiles. Using Ogive
locate median and Quartiles. Using Histogram locate mode.
Combined and Weighted mean.
2 3.2 Measures of Dispersion: Concept and idea of dispersion, Various
measures -Range, Quartile Deviation, Mean Deviation, Standard
Deviation, Variance, Combined Variance

Online Resources
https://swayam.gov.in/nd2_cec20_mg13/preview
(Last date of enrolment is 30th September)
https://nptel.ac.in/courses/110/107/110107114/ (Units 1 and 2)
https://www.youtube.com/watch?v=h8EYEJ32oQ8&feature=youtu.be
https://www.youtube.com/watch?v=E4HAYd0QnRc&feature=youtu.be

Reference Books
1. Mathematics for Economics and Finance Methods and Modelling by Martin Anthony and
Norman Biggs, Cambridge University Press, (2000)
2. Applied Calculus by Stephen Waner and Steven Constenoble, Brooks/Cole Thomson
Learning, second edition
3. Business Mathematics by D.C.Sancheti and V.K.Kapoor, Sultan Chand & Sons (2006)
4. Mathematics for Business and Economics by J.D.Gupta, P.K.Gupta and ManMohan,
TataMc‐Graw Hill Publishing Co.Ltd. (1987)
5. Quantitative Methods‐Part‐I by S.Saha and S.Mukerji, New Central Book Agency (1996)
6. Investments by J.C.Francis & R.W.Taylor, Schaum’s Outlines, Tata Mc‐GrawHill (2000)
7. Operations Research by Gupta and Kapoor (2014)
8. Statistical Methods by S.G.Gupta, S.Chand &Co
9. Statistics for Management by Levin & Rubin, Prentice Hall of India
10. Statistics ‐ Theory, Method & Applications by D.S.Sancheti & V.K.Kapoor
11. Modern Business Statistics (Revised) by B.Pearles & C.Sullivan –Prentice Hall of India.
12. Business Mathematics & Statistics by B Aggarwal, Ane Book Pvt.Limited
 Part 4 - The Scheme of Teaching and Examination
Semester – II
Summary

Sr. Choice Based Credit System Subject Code Remarks

No.

1 Elective Discipline Specific UC-FCO-201 Accountancy and

Course Elective (DSE) Courses Financial
Management II

Discipline Related Elective UC-FCO-202, UC-FCO- Commerce II,

(DRE) Courses 203 Business
Economics II
2 Ability Enhancement Courses (AEC) UC-FCO-204, UC-FCO- Business
205 Communication II,
Environmental
Studies II

3 Skill Enhancement Courses (SEC) UC-FCO-206 Foundation Course

II

4 Core Courses (CC) UC-FCO-207 Mathematical and

Statistical
Techniques II
 First Year Semester II Internal and External Detailed Scheme
Sr. Subjec Subject Title Periods Per Week Internals Total
No t Code Mark
. s

U SL L T P Credi SLE CT AP TA SEE

nit t
s

1 UC- Accountancy 4 20% 4 0 0 3 10 15 5 10 60 100

FCO- and Financial *
201 Management II
2 UC- Commerce II 4 20% 3 0 0 3 10 15 5 10 60 100
FCO- *
202
3 UC- Business 4 20% 3 0 0 3 10 15 5 10 60 100
FCO- Economics II *
203
4 UC- Business 3 20% 3 1 0 3 10 15 5 10 60 100
FCO- Communication *
204 II
5 UC- Environmental 5 20% 4 0 0 3 10 15 5 10 60 100
FCO- Studies II *
205
6 UC- Foundation 4 20% 3 0 0 2 10 15 5 10 60 100
FCO- Course II *
206
7 UC- Mathematical 5 20% 5 1 0 3 10 15 5 10 60 100
FCO- and Statistical *
207 Techniques II
Total Hours / Credit 20 Total Marks 700

SL: Self Learning, L: Lecture, T: Tutorials, P: Practical, SLE- Self learning evaluation,
CT-Commutative Test, SEE- Semester End Examination, TA-Teacher Assessment

*One to two lectures to be taken for CONTINUOUS self -learning Evaluation.

 First Year Semester – II Units – Topics – Teaching Hours

S. Subject Subject Unit Title Lect Total No. Cre Total

N ures of dit Marks
Code lectures

1 UC-FCO- I Indian Accounting Standards and 15

201 Inventory Valuation 60 3 100
II Accounting for Hire Purchase 15 (60+40)
III Branch Accounts 15
IV Fire Insurance Claims 15
2 UC-FCO- I Concept of Services 12
202 100
II Retailing 12 45 3 (60+40)
III Recent Trends in Service Sector 11

IV E-Commerce 10

3 UC-FCO- I Perfect Competition and Monopoly 10

203
II Pricing and output decisions under 11 45 3 100
Imperfect Competition
(60+40)
III Pricing practices: cost oriented 12
pricing methods

IV Evaluating capital projects 12

4 UC-FCO- I Group Communication 15 3 100

204
II Business Correspondence 15 45 (60+40)

III Language & Writing Skills 15

5 UC-FCO- I Tourism and Environment 12

205
II Sustainable Practices in Industrial and 12 60 3 100
Agriculture Sector
(60+40)
III Disaster Management 12

IV Environmental Management 12

V Cartographic Techniques 12

6 UC-FCO- I Human Rights 11

206
II Constitution of India 12 45 2 100
 III Sustainable Community 11 (60+40)
Development

IV Society and Media 11

7 UC-FCO- I Functions, Derivatives and their 15

207 Applications 75 3 100
II Interest and Annuity 15 (60+40)
III Bivariate Linear Correlation and 15
Regression
IV Time Series and Index Numbers 15
V Probability Distributions 15
Total 20 700

● Lecture Duration – 48 Minutes

UC-FCO-101 60 lectures equivalent to 48 hours One credit = 16 hours
UC-FCO-102 45 lectures equivalent to 36 hours One credit = 12 hours
UC-FCO-103 45 lectures equivalent to 36 hours One credit = 12 hours
UC-FCO-104 45 lectures equivalent to 36 hours One credit = 12 hours
UC-FCO-105 60 lectures equivalent to 48 hours One credit = 16 hours
UC-FCO-106 45 lectures equivalent to 36 hours One credit = 18 hours
UC-FCO-107 75 lectures equivalent to 60 hours One credit = 20 hours
 Part 5 - Detailed Scheme
Curriculum Topics along with Self-Learning topics - to be covered, through self-learning mode
along with the respective Unit. Evaluation of self-learning topics to be undertaken before the concluding
lecture instructions of the respective Unit.

Course Code: UC-FCO-201

No. of
Unit Content Lectu
res

1 Indian Accounting Standards and Inventory Valuation 15

1.1. Indian Accounting Standards:
1.1.1 Ind AS -2 Valuation of Inventories;
1.1.2 Ind AS -21 The effects of changes in Foreign Exchange Rates;
1.1.3. Ind AS -38 Intangible Assets.
1.2. Inventory Valuation:
1.2.1 Meaning of inventories;
1.2.2 Cost for inventory valuation;
1.2.3 Inventory systems: Periodic Inventory system and Perpetual Inventory
System;
1.2.4 Valuation: Meaning and importance;
1.2.5 Methods of Stock Valuation as per AS -2 : FIFO and Weighted
Average Method;
1.2.6 Computation of valuation of inventory as on balance sheet date: If
inventory is taken on a date after the balance sheet or before the
balance sheet.
2 Accounting for Hire Purchase 15
2.1 Meaning;
2.2 Calculation of interest;
2.3 Accounting for hire purchase transactions by asset purchase method based on
full cash price;
2.4 Journal entries, ledger accounts and disclosure in balance sheet for hirer and
vendor (excluding default, repossession and calculation of cash price).
3 Branch Accounts 15
3.1 Meaning/ Classification of branch;
3.2 Accounting for Dependent Branch not maintaining full books:
Debtors method
Stock and debtors method.
4 Fire Insurance Claims 15
4.1. Computation of loss of stock by fire;
4.2. Ascertainment of claim as per the Insurance.
Exclude: Loss of Profit and Consequential Loss.
 Self-Learning topics (Unit wise)

Sr. Sub Topics

No Unit
1 1.2.1 Meaning of inventories;
2 1.2.2 Cost for inventory valuation;
3 1.2.3 Inventory systems: Periodic Inventory system and Perpetual
Inventory System;
4 1.2.4 Valuation: Meaning and importance;
5 1.2.5 Methods of Stock Valuation as per AS – 2 : FIFO and Weighted
Average Method;
6 1.2.6 Computation of valuation of inventory as on balance sheet date: If
inventory is taken on a date after the balance sheet or before the
balance sheet.

Online Resources

http://ugcmoocs.inflibnet.ac.in/ugcmoocs/view_module_ug.php/226

http://ugcmoocs.inflibnet.ac.in/ugcmoocs/view_module_ug.php/249

http://ugcmoocs.inflibnet.ac.in/ugcmoocs/view_module_ug.php/194

Reference Books
1. Introduction to Accountancy by T. S. Grewal, S. Chand and Company (P) Ltd., New
Delhi
2. Advance Accounts by Shukla & Grewal, S. Chand and Company (P) Ltd., New Delhi
3. Advanced Accountancy by R. L Gupta and M Radhaswamy, S. Chand and Company (P)
Ltd., New Delhi
4. Modern Accountancy by Mukherjee and Hanif, Tata Mc. Grow Hill & Co. Ltd., Mumbai
5. Financial Accounting by Lesile Chandwichk, Pentice Hall of India Adin Bakley (P) Ltd.
6. Financial Accounting for Management by Dr. Dinesh Harsalekar, Multi-Tech. Publishing
Co. Ltd., Mumbai.
7. Financial Accounting by P. C. Tulsian, Pearson Publications, New Delhi
8. Accounting Principles by Anthony, R.N. and Reece J.S., Richard Irwin Inc.
9. Financial Accounting by Monga, J.R. Ahuja, Girish Ahuja and Shehgal Ashok, Mayur
Paper Back
10. Compendium of Statement & Standard of Accounting, ICAI.
11. Indian Accounting Standards, Ashish Bhattacharya, Tata Mc. Grow Hill & Co. Ltd.,
Mumbai
12. Financial Accounting by Williams , Tata Mc. Grow Hill & Co. Ltd., Mumbai
13. Company Accounting Standards by Shrinivasan Anand, Taxman.
14. Financial Accounting by V. Rajasekaran, Pearson Publications, New Delhi.
15. Introduction to Financial Accounting by Horngren, Pearson Publications.
16. Financial Accounting by M. Mukherjee. M. Hanif. Tata McGraw Hill Education Private
Ltd; New Delhi

Course Code: UC-FCO-202

Unit Content No. of
lectures
1 Concept of Services 12
1.1 Introduction: Meaning, Characteristics, Scope and
Classification of Services, Importance of service sector in the India.
1.2 Marketing mix of for services: Consumer expectations
Services Mix, - Product, Place, Price, Promotion
Process of Services delivery.
1.3 Service Strategies: Market research and Service development
cycle, Designing and delivery of services.
Segmentation of service market, Reasons for improper service
delivery, Managing demand and capacity,
Opportunities and challenges in service sector.

2 Retailing 12
2.1 Introduction: Concept of organized and unorganized retailing,
Trends in retailing, Growth of organized retailing in India, Survival
strategies for unorganized Retailers.
2.2 Retail Format: Store format, Non – Store format.
Store Planning- Design and layout.
2.3 Understanding the Retail Consumer: Retail Consumer
behavior, Factors influencing the Retail consumer behaviour,
Customer decision making process, Types of decision making,
Market research for understanding retail consumer
2.4 Retail Scenario: Retail Scenario in India and Global context.
Prospects and Challenges in India.
2.5 Mall Management – Retail Franchising, FDI in Retailing,
Skills required for Retail Manager, Careers in Retailing.
 3 Recent trends in Service Sector
3.1 ITES Sector: Concept and scope of BPO, KPO, LPO and ERP,
Data analytics, Big data & Data Warehousing and Mining 11
3.2 Banking and Insurance Sector: Evolution of banking services
in India, ATM, Debit and Credit cards, Forex and Prepaid Gift Cards,
Internet Banking.
3.3 Digitalisation: Basics of payment Banks/ Payment gateways,
Opportunities and Challenges, Role of NPCI in Digital Payments.
3.4 Insurance Concept, Need, Characteristics and Types, Opening
of Insurance Sector for Private Players, FDI and its Impact on
Banking and Insurance Sector in India.
4 E-Commerce: 10
4.1 Introduction: Meaning, Features, Functions and Scope of E-
Commerce- Importance and Limitations of E-Commerce
4.2 Types of E-Commerce: Major activities of B2C, B2B, C2C
4.3 Present Status of E-Commerce in India: Transition to E-
Commerce in India, E- Transaction Challenges for Indian Corporates;
On-line Marketing Research.

Self-Learning topics (Unit wise)

Sr. Unit Topics

No
1 1 Introduction to services, Characteristics of services
2 2 Retail Franchising
3 3 Insurance concept
4 4 Introduction to E-commerce

Online Resources
https://nptel.ac.in/courses/110/105/110105038/
https://nptel.ac.in/courses/110/105/110105078/
Choose introduction to service marketing
http://ugcmoocs.inflibnet.ac.in/ugcmoocs/view_module_ug.php/220 ( Choose retailing and
select franchising from drop down menu)
http://ugcmoocs.inflibnet.ac.in/ugcmoocs/view_module_ug.php/235 (Select Indian financial
markets and services and choose insurance from drop downmenu
http://ugcmoocs.inflibnet.ac.in/ugcmoocs/view_module_ug.php/33(choose from E-commerce
introduction to ecommerce
 Reference Books
1. Business Organisation Management Maheshwari, Rajendra P ,Mahajan, J.P.
International Book House
2. A Course Book On Business Environment, Cherunilam ,Francis, Himalaya Pub
3. Essentials Of Business Environment, Aswathappa, Himalaya Pub
4. Strategic Management, Kapoor, Veekkas, Taxmann
5. Entrepreneurship Development, Sharma, K.C., Reegal Book Depot
6. Management Of Service Sector, Bhatia, B S, V P Pub
7. Introduction To E – Commerce, Dhawan, Nidhi, International Book House
8. Retailing Management, Levy Michael., Weitz Barton A,Tata Mcgraw Hill
9. Retailing Management , Swapna Pradhan, Tata Mcgraw, New Delhi.
10. Newman, Andrew J & Cullen, peter: Retailing- Environment and operation: Thomson
Asia Pvt ltd ,New Delhi

Course Code: UC-FCO-203

No. of
Unit Content Lectur
es
1 Perfect Competition and Monopoly 10
1.1.Market structure
1.2.Types of Market
1.3.Two extreme case
(a) Perfect competition
(b) Monopoly
1.4. Meaning and features of Perfect Competition and Monopoly
1.5. Profit Maximisation
1.6. Equilibrium conditions
1.7. Sources of monopoly power
2 Pricing and output decisions under Imperfect Competition 11

2.1. Features of monopolistic competition

2.2 short run equilibrium
2.3. Long run equilibrium
2.3. Production and selling cost
2.4. Role of advertising
2.5. Oligopoly market
2.6. Key attributes of oligopoly- Collusive and non-collusive oligopoly market,
Price rigidity, Cartelss and price leadership models(with practical
examples)- Cournot’ s model of duopoly- Game theory and Prisoner’s
Dilemma.
 3 Pricing practices: cost oriented pricing methods 12
3.1. Cost –plus (full cost)/mark-up pricing,
3.2. Marginal cost pricing,
3.3. Mark up pricing,
3.4. Discriminating pricing,
3.5. Multiple – product pricing
3.6. Transfer pricing

4 Evaluating Capital Projects 12

4.1. Meaning and importance of capital budgeting
4.2. Steps in capital budgeting
4.3. Techniques of Investment appraisal:
(a) Payback period method, net
(b) Present value method, and
(c) Internal rate of return method (with numerical examples

Self-Learning topics (Unit wise):

Sr. No Unit Topic
1 1.7. Sources of monopoly power
2 2.4. Role of advertising
3 2.6. Key attributes of oligopoly- Collusive and non-collusive oligopoly market, Price
rigidity, Cartels and price leadership models(with practical examples)- Cournot’
s model of duopoly- Game theory and Prisoner’s Dilemma.
4 4.2. Steps in capital budgeting

Online Resources
https://swayam.gov.in/nd2_imb20_mg38/preview

https://swayam.gov.in/nd1_noc20_mg67/preview
https://swayam.gov.in/nd1_noc20_hs01/preview
https://swayam.gov.in/nd2_cec20_hs26/preview
https://swayam.gov.in/nd2_cec20_hs37/preview

Reference Books
1. Mehta, P.L.: Managerial Economics – Analysis, Problem and Cases (S. Chand & Sons,
N. Delhi, 2000)
2. Hirchey .M., Managerial Economics, Thomson South western (2003)
3. Salvatore, D.: Managerial Economics in a global economy (Thomson South Western
Singapore, 2001)
4. Frank Robert.H, Bernanke. Ben S., Principles of Economics (Tata McGraw Hill (ed.3)
5. Gregory Mankiw., Principles of Economics, Thomson South western (2002 reprint)
6. Samuelson &Nordhas.: Economics (Tata McGraw Hills, New Delhi, 2002) 7) Pal
Sumitra, Managerial Economics cases and concepts (Macmillan, New Delhi,2004)

Course Code: UC-FCO-204

No. of
Unit Content Lectu
res
1. Group Communication 15
1.1 Interview Skills: Group Discussion, Preparing for an Interview, Types of
Interviews – Job, Appraisal, Grievance, Exit, Online
1.2 Meetings: Need and Importance of Meetings, Conduct of Meeting and
Group Dynamics, Role of the Chairperson, Role of the Participants,
Drafting of Notice, Agenda and Resolutions, Classifications of
Secretaries – Company Secretary/ Private Secretary, Functions of
secretaries (only to be discussed and not to be assessed)
1.3 Committees and Conferences: Importance & Types of Committees,
Meaning and Importance of Conference, Organizing a Conference,
Modern Methods: Skype & Webinar
1.4 Public Relations: Meaning, Functions of PR Department, External and
Internal Measures of PR, Crisis Management, Press Release
2. Business Correspondence Business Correspondence 15
2.1 Trade Letters: Letters of Inquiry, Letters of Complaints, Claims,
Adjustments, Sales Letters, Promotional Leaflets and Fliers, Consumer
Grievance Redressed Letters, Letters under Right to Information (RTI) Act

3. Language and Writing Skills 15

3.1 Reports and Business Proposals: Parts, Types, Feasibility Reports,
Investigative Reports, Drafting of Business Proposals
3.2 Summarization: Identification of main and supporting/sub points,
Presenting these in a cohesive manner
3.3 Tutorial Activities: Group Discussion, Brainstorming Sessions, Mock
Interviews, Concept Mapping

Self-Learning Topics (Unit wise)

Sr. No Sub Unit Topics

1 1.1 Interview Skills: Group Discussion, Preparing for an Interview,

Types of Interviews – Job, Appraisal, Grievance, Exit, Online
2 3.2 Summarization: Identification of main and supporting/sub
points, Presenting these in a cohesive manner
 Online Resources
https://nptel.ac.in/courses/109/105/109105144/ (week 7&8) (Unit 1:1.1)

https://nptel.ac.in/content/storage2/courses/109104030/Module8/Lecture25.pdf ((Unit
1:1.1)

http://www.laspositascollege.edu/raw/summaries.php (Unit 3: 3.2)

https://nptel.ac.in/content/storage2/courses/121106007/Assignments/Assignment%201.pdf
(Unit 3: 3.2)

Reference Books
1. Modern Business Correspondence by Garlside, L.E., McDonald and Evans Ltd.,
Plymouth
2. Effective Communication Made Simple by Eyre, E.C., Rupa and Co., Calcutta
3. Excellence in Public Relations and Communication Management edited by James
E. Grunig, Lawrence Eribaum Associates Hillsdale, NJ 1992
4. Making Meetings Work by Barkar, Alan, Sterling Publications Pvt. Ltd., New
Delhi
5. How to Interview and be Interviewed by Brown, Michele and Gyles Brandreth,
Sheldon Press, London
6. The Right Way to Conduct Meetings, Conferences and Discussions by H.M.
Taylor and A.G. Mears, Elliot Right Way Books
7. The Essence of Effective Communication by Ludlow, Ron, Prentice, New Delhi
8. Communication in Organisation by Fisher Dalmar, Jaico Publishing House, Delhi
9. Effective Academic Writing by Savage, Alice . Oxford:OUP
10. Business Communication by Ramesh Tiwari, Pointer Publication, Jaipur
11. Business Communication II by Muktha M. Jacob, Chippy S.Bobby, Shefali
Naranje, Himalaya Publishing House
12. "What Is Public Relations?" by Roos, Dave, SAGE. New York
13. The Art of the Interview by James Storey, Create Space Publishing
 Course code: UC-FCO-205
No. of
Unit Content Lectu
res
1. Tourism and Environment 12
1.5 Meaning, Nature, Scope and Importance. Typology of tourism,
classification and tourism potential in India.
1.6 Challenges of Tourism and Tourism Policies in India.
1.7 Consequences of Tourism
1.8 Positive and Negative Impact of tourism on Indian Economy
1.9 Culture, environment, Eco Tourism & Sustainable tourism
1.10 National Tourism Policy
1.11 Case Studies
2. Sustainable Practices in Industrial and Agriculture sector 12
2.1 Sustainable Industrial Practices: Green Businesses and CSR.
2.2 Environment problems associated with agriculture: Loss of productivity,
desertification and salinisation.
2.3 Environment problems associated with industries: Pollution, global
warming, ozone layer depletion and acid rain
2.4 Case Studies
3. Disaster Management 12
3.4 Natural disaster: causes, consequences, management. Earthquake,
Tsunami, Cyclone, Flood, Drought.
3.5 Manmade disaster: causes, consequences, management. Nuclear, Oil
spill, industrial accidents.
3.6 Disaster Management Cycle: Pre disaster, Post disaster, Use of
technology.
3.7 Case Studies
4. Environmental Management and Environmental movements in India 12
1.1 International organizations working for environment management
1.2 Environment Protection Acts
1.3 Environment Management Concepts and needs
1.4 Concept of ISO 14000 & 16000, EIA
1.5 Ecological footprint
1.6 Role of technology in Environment Management- GIS, GPS and Remote
Sensing
1.7 Case Studies
5. Interpretation of Cartographic Techniques 12
Map filling of Konkan and Mumbai’s environmentally significant features.
 Self-Learning Topics (Unit wise)

Sr. No Sub Unit Topics

1 1.1-1.4 Tourism and Environment

2 2.2 Sustainable Agriculture Practices, Agriculture and Industries

3 3.2 Disaster Management

4 4.3 Environment Management

Online Resources
https://www.classcentral.com/course/swayam-ts-1-foundation-
course-in-tourism-
20006https://swayam.gov.in/nd1_noc20_ge16/preview
https://swayam.gov.in/nd2_cec19_bt03/preview
https://swayam.gov.in/nd2_cec19_hs20/preview
https://swayam.gov.in/nd2_nou20_ag05/preview

Reference Books
1. Rachael Carson, (1990) Silent Spring.
2. Singh YK,( 2006) Environmental Science, New Age InternationalPublishers.
3. Bharucha E, ( 2013) Textbook of Environmental Studies for Undergraduate Courses
Paperback ,Second Edition. UGC.
4. Basu M,& Xavier Savarimuthu ( 2017), Fundamentals of Environmental Studies.
5. Kumar P,( 2017) Fundamentals of Ecology and Environment, 2nd edition.
6. Odum E& Barret W, (2004) Fundamentals of Ecology, 5th Edition, Cengage Learning.

Course code: UC-FCO-206

No. of
Unit Content
Lectures

1 Human Rights 11
1.1 Concept, origin and development of Human Rights.
1.2 Universal Declaration of Human Rights.
1.3. National Human Rights Commission.
 2 Constitution of India 12
2.1 Philosophy and basic structure of the constitution- main body and
schedules.
2.2 Fundamental Rights.
2.3 Directive Principles.
3 Sustainable community development 11
3.1 Concept of sustainability, need and relevance.
3.2 UN Sustainable Development Goals.
3.3 Community efforts to adopt sustainable development.
4. Society and Media 11
4.1 Types of media- traditional, new media and social media.
4.2 Role of media in disseminating information on current issues.
4.3 Media and human rights - threats to freedom of expression.

Self-Learning topics (Unit wise)

Sr. No. Sub Unit Topics

1 1. Human rights approaches

2 2. Fundamental Duties

3 3. Community Organization as a method of social work

4 4. Social media in a knowledge society

Online Resources

http://egyankosh.ac.in//handle/123456789/38790

http://egyankosh.ac.in//handle/123456789/57865

http://egyankosh.ac.in//handle/123456789/17221

http://egyankosh.ac.in//handle/123456789/55062

http://egyankosh.ac.in//handle/123456789/44345

http://egyankosh.ac.in//handle/123456789/22990

Reference Books
1. Aggarwal Vir Bala (2002), Media and Society: Challenges and Opportunities, New
Delhi: Concept Publishing Company.
 2. Deshta Sunil (2014), Fundamental Duties of Citizens, Regal Publications.
3. Gadgil Madhav & Guha Ramchandra (1995), Ecology and Equity: The Use and Abuse
of Nature in Contemporary India, Penguin Books India.
4. Managi and Kumar (2009), The Economics of Sustainable Development: The Case
of India. New York: Springer.
5. Mc Lufian, Marshall (1964), Understanding Media: the Extensions of Man London:
Routledge and Keagan Pau.
6. Murray G. Ross, (1955) Community Organisation, New York: Harper and Row
Publishers.
7. O'Shaughnessy, M. (2002), Media and Society: An Introduction. Oxford: Oxford
University Press.
8. Pattanaik Bikram K (2006), Social and Human Well Being Selected Perspectives;
Ambala: The Associated Press.
9. Pylee, M. V (2008), An Introduction to the Constitution of India, New Delhi: Vikas
Publishing House.
10. Rex A. Skidmore, (1976) Introduction to Social Work, New Jersy: Prentice Hall Inc.
11. Sekhsaria, Pankaj. (2007), “Conservation in India and the Need to Think Beyond Tiger
vs Tribal”, Biotropica, (Published Quarterly), Vol. 39, No. 5 (Sep., 2007), Association
for Tropical Biology and Conservation, pp. 575-577.
12. UNDP Human Development Reports – India.

Journals and Magazines

1. AIDWA
2. Economic and Political Weekly of India
3. Frontline
4. India Today
5. Man and Development
6. One India One People

Course code: UC-FCO-207

No. of
Unit Content Lectu
res

1 Functions, Derivatives and Their Applications 15

1.1 Concept of real functions: Constant function, linear function, xn, ex, ax, log x
Demand, Supply, Total Revenue, Average Revenue, Total Cost, Average Cost and
Profit Function, Equilibrium Point, Break-even point
1.2 Derivative of functions: Derivative as rate measures, Derivative of constant function,
xn, ex, ax, log x. Rules of derivatives: Scalar multiplication, sum, difference, product,
quotient (Statements only), Simple problems, Second order derivatives
 1.3 Applications: Marginal Cost, Marginal Revenue, Elasticity of Demand, Maxima and
Minima for functions in Economics and Commerce
2 Interest and Annuity 15
2.1 Interest: Simple Interest, Compound Interest (Nominal & Effective Rate of Interest),
Calculations involving upto 4 time periods.
2.2 Annuity Immediate and its Present value, Future value. Equated Monthly Installments
(EMI) using reducing balance method & amortization of loans. Perpetuity and its
present value. Simple problems involving up to 4 time periods.
3 Bivariate Linear Correlation and Regression 15
3.1 Correlation Analysis: Meaning, Types of Correlation, Determination of Correlation:
Scatter diagram, Karl Pearson’s method of Correlation Coefficient (excluding
Bivariate Frequency Distribution Table) and Spearman’s Rank Correlation Coefficient
3.2 Regression Analysis: Meaning, Concept of Regression equations, Slope of the
Regression Line and its interpretation. Regression Coefficients (excluding Bivariate
Frequency Distribution Table), Relationship between Coefficient of Correlation and
Regression Coefficients, Finding the equations of Regression lines by method of Least
Squares
4 Time Series and Index Numbers 15
4.1 Time Series: Concepts and components of a time series. Representation of trend by
Freehand Curve Method, Estimation of Trend using Moving Average Method and
Least Squares Method (Linear Trend only). Estimation of Seasonal Component using
Simple, Arithmetic Mean for Additive Model only (For Trend free data only). Concept
of Forecasting using Least Squares Method
4.2 Index Numbers: Concept and usage of Index numbers, Types of Index numbers,
Aggregate and Relative Index Numbers, Laspeyre’s, Paasche’s, Dorbisch-Bowley’s,
Marshall-Edgeworth and Fisher’s ideal index numbers. Chain Base Index Nos.
Shifting of Base Year. Cost of Living Index Numbers, Concept of Real Income.
(Problems on missing values not to be taken).
5 Elementary Probability Distributions 15
5.1 Discrete Probability Distribution: Binomial, Poisson (Properties and applications
only, no derivations are expected)
5.2 Continuous Probability Distribution: Normal Distribution, (Properties and
applications only, no derivations are expected)

Self-Learning topics (Unit wise)

Sr. Sub Topics

No Unit
1 3.1 Correlation Analysis: Meaning, Types of Correlation,
Determination of Correlation: Scatter diagram, Karl Pearson’s
method of Correlation Coefficient (excluding Bivariate Frequency
Distribution Table) and Spearman’s Rank Correlation Coefficient
2 3.2 Regression Analysis: Meaning, Concept of Regression equations,
Slope of the Regression Line and its interpretation. Regression
Coefficients (excluding Bivariate Frequency Distribution Table),
 Relationship between Coefficient of Correlation and Regression
Coefficients, Finding the equations of Regression lines by method of
Least Squares

Online Resources
https://swayam.gov.in/nd2_cec20_mg13/preview
https://www.youtube.com/watch?v=4EXNedimDMs
https://nptel.ac.in/courses/111/104/111104098/
https://www.youtube.com/watch?v=GhrxgbQnEEU

Reference Books
1. Mathematics for Economics and Finance Methods and Modelling by Martin Anthony and
Norman Biggs, Cambridge University Press, (2000)
2. Applied Calculus by Stephen Waner and Steven Constenoble, Brooks/Cole Thomson
Learning, second edition
3. Business Mathematics by D.C.Sancheti and V.K.Kapoor, Sultan Chand & Sons (2006)
4. Mathematics for Business and Economics by J.D.Gupta, P.K.Gupta and ManMohan,
TataMc‐Graw Hill Publishing Co.Ltd. (1987)
5. Quantitative Methods‐Part‐I by S.Saha and S.Mukerji, New Central Book Agency (1996)
6. Investments by J.C.Francis & R.W.Taylor, Schaum’s Outlines, Tata Mc‐GrawHill (2000)
7. Operations Research by Gupta and Kapoor (2014)
8. Statistical Methods by S.G.Gupta, S.Chand &Co
9. Statistics for Management by Levin & Rubin, Prentice Hall of India
10. Statistics ‐ Theory, Method & Applications by D.S.Sancheti & V.K.Kapoor
11. Modern Business Statistics (Revised) by B.Pearles & C.Sullivan –Prentice Hall of India.
12. Business Mathematics & Statistics by B Aggarwal, Ane Book Pvt.Limited