Shri Rawatpura Sarkar University,Raipur

Department of Commerce
Scheme of Examination
Outcome Based Education (OBE) and Choice Based Credit System (CBCS)

Bachelors of Commerce
Semester-IV
Batch 2024-25 to2025-26
Semester of January 2025 to June 2025
Teaching
Examination Scheme
Hours
Per
Cour Theor Week
Course
se y/

Total Max. Marks

Nature of Course

Name Theory Practical

S.No.

Cod Practi Total Credit

Semes
e cal Semes Continu Continu
ter End
ter ous ous
Practical
Tutorial
Lecture

Max.
Total

End Evaluatio Evaluatio

Marks
Max. n Max. n Max.
Marks Marks Marks
Income
1 23BC4.1 Theory CC-8 5 NA 1 6 6 70 30 NA NA 100
Tax Law
and
Practice
Goods and
2 23BC4.2 Theory Service Tax CC-9 5 NA 1 6 6 70 30 NA NA 100
Financial
3 23BC4.3 Theory Literacy GE-2 1 NA 1 2 2 70 30 NA NA 100
English
4 23BC4.4 Theory SEC-1 1 NA 1 2 2 70 30 NA NA 100
Language
Total 12 NA 4 16 16 280 120 NA NA 400
Program B. Com. Sem. IV
and
Semester
Course Title Income Tax Law and Practice
Cours 23BC4.1
e
Code
Cours Lecture Tutorials Practical Total
e 5 1 NA 6
Credit
Prerequisite Knowledge basic Income Tax
Course This course has been designed to make students conversant with the basic
Objective(s) Concepts of Income Tax Law and Practice.
Course
Contents UNIT-I
Basic Concepts: Income, Agricultural Income, Causal Income, Assessment
Year, Previous Years, Gross Total Income, Total Income; Tax Evasion, Tax
Avoidance, Tax Planning, Residential Status and Exempted Income Residential
status of an individual –determination of residential status and tax liability exempted
income u/s 10.
UNIT-II
Income from salary, Income from house property.
UNIT-III
Income from business and profession, capital gains, Income from other
sources

UNIT-IV
Computation of total income and tax liability of an individual; Aggregation of
Income; Set off and carry forward of losses
UNIT-V Tax deduction at source; Advance payment of tax; Assessment
Procedures; Tax planning for Individuals, Various Income Tax Return Forms and
their applicability, Due dates for filing Income Tax Returns, E-filing of Income Tax
Returns.
Course After completion of the Course students will be able to know
Outcomes 1. basic concept of Income tax Act. 1961
2. Residential status of the individual assessee.
3. calculation of taxable income from salary and house property
4. calculation of taxable income from business and profession, capital
gains and Income from the sources.
5. calculation of total taxable income and tax liability of an Individual assessee.
TextBook(s) 1. Singhania, Vinod K. and Monica Singhania. Students’ Guide to Income Tax,
University Edition. Taxmann Publications Pvt. Ltd.,New Delhi.
2. Ahuja, Girish and Ravi Gupta. Systematic Approach to Income Tax.Bharat Law
House, Delhi.
3. Malhotra H.C., Income tax law and practice, Sahitya Bhawan Publication, Agra
Reference(s 1 T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private
) Limited , Chennai
2 Naveen Mittal – Principles of Income Tax Law & Practice – Cengage
New Delhi
Program B. Com. Sem. IV
and
Semester
Course Title Goods and Services Tax
Course 23BC4.2
Code
Course Lecture Tutorials Practical Total
Credit 5 1 NA 6
Prerequisite Basic knowledge of indirect tax
Course This course aims at imparting knowledge about GST and State excise
Objective(s)
Course Unit I
Contents Basic overview of Indirect Taxes &GST, Relevant definitions, Goods and
Services Tax (GST) Law as contained in the Central Goods and Services Tax
(CGST) Act, 2017 and Integrated Goods and Services Tax (IGST) Act, 2017,
Constitutional aspects, GST Council, Goods, Services, Business, Person,
Reverse Charge; Composite supply, Works contract; Types of GST.
UNIT-II
Meaning and Scope of Supply: Taxable Supply, Supply of Goods and
Supply of Services, Course of Furtherance of Business, Special Transactions,
Time of Supply: Goods & Services, Levy and collection ofCGST and IGST –
Application of CGST/IGST law, Place of Supply of Goods and Services.
UNIT-III
Valuation in GST and Payment of GST: Transaction Value, Valuation
Rules, Practical Problems. Introduction and Time of GST payment Valuation in
case of Job Work, Case Studies.
UNIT-IV
Input Service Distributors and IGST Act: Concept of Input Service
Distributor, Legal Formalities for an ISD. Distribution of Credit, Overview of the
IGST Act. Procedures under GST –Registration, tax invoice, electronic way bill,
accounts and records, returns, payment of tax including reverse charge, refund,
Filing of returns; Powers of GST officer; Penalties.
UNIT-V
State excise, CENVAT, Details study of state excise during
calculation of tax
Course After completion of the Course students will be able to know
Outcomes 1. Basic of GST
2. Registration procedure of GST
3. Procedure of levy CGST and SGST
4. Concept of input tax credit, first return and annual return
5. State excise, CENVAT.
Text 1. 1. Gupta, S.S., Vastu and Sevakar, Taxmann Publications, New Delhi
Book(s) 2. Malhotra H.C , Indirect taxes with GST, Sahitya Bhawan Publication,Agra
3. Singhania, V. K , Goods and Services Taxes, Taxmann Publication New
Delhi.
Reference(s) 1The Central Goods and Services Tax, 2017
2The State Goods and Services Tax, 2017
Program and B. Com. Sem. IV
Semester
Course Title Financial Literacy
Course 23BC4.3
Code
Course Lecture Tutorials Practical Total
Credit
1 1 NA 2
Prerequisite Knowledge equivalent to Financial literacy

Course To acquire conceptual literacy of personal financial matters

Objective(s)
Course UNIT-I
Contents Introduction
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
UNIT-II
Financial Planning and Budgeting
Concept of economic wants and means for satisfying these needs; Balancing
between economic wants and resources; Meaning, importance and need for
financial planning; Personal Budget, Family Budget, Business Budget and
National Budget; Procedure for financial planning and preparing budget;
Budget surplus and Budget deficit, avenues for savings from surplus, sources
for meeting deficit.
UNIT -III
Banking Services Types of banks
Banking products and services – Various services offered by banks; 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, agricultural etc. 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.
UNIT -IV
Financial Services from Post Office Post office Savings Schemes: Savings Bank,
Recurring Deposit, Term Deposit, Monthly Income Scheme, Kishan Vikas Patra, NSC,
PPF, 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).
UNIT -V
Protection and Investment Related Financial Service Insurance Services: Life Insurance
Policies: Life Insurance, Term Life Insurance Endowment Policies, Pension Policies,
ULIP, Health Insurance and its Plans, Comparison of policies offered by various life
insurance companies. 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 Pradhanmantri Awas Yojana – Rural and Urban. Investment avenues in
Equity and Debt Instruments: Portfolio Management: Meaning and importance; Share
 Market and Debt Market, Sensex and its significance; Investment in Shares – selection
procedure for investment in shares; Risk element; Investment Management -Services
from brokers and Institutions and
Self-management; Mutual Fund.
Course After completion of the Course students will be able to
Outcomes 1. Describe the importance of financial literacy and list out the institutions providing financial
services
2. Prepare financial plan and budget and manage personal finances
3. Open, avail, and manage/operate services offered by banks
4. Open, avail, and manage/operate services offered by post offices
5. Plan for life insurance and property insurance
TextBook(s) 1. Kothari, R. (2010). Financial Services in India-Concept and Application. New
Delhi: Sage Publications India Pvt. Ltd.
2. Milling, B. E. (2003). The Basics of Finance: Financial Tools for Non-Financial
Managers. Indiana: Universe Company.
Reference(s) 1. Mittra, S., Rai, S. K., Sahu, A. P., &Starn, H. J. (2015). Financial Planning.
New Delhi: Sage Publications India Pvt. Ltd.
Program and B. Com. Sem. IV
Semester
Course Title English Language
Course Code 23BC4.4
Course Lecture Tutorials Practical Total
Credit
1 1 NA 2
Prerequisite Basic knowledge of English Literature.

Course The course has been designed to improve the oral and written English Communication skills of the
Objective(s) students.
Course UNIT – I
Contents Types of Sentences - Part of speeches, Active and passive voice, Direct and
Indirect (or Report) speech, Articles, Concord.
UNIT – II
Tenses and Forms - Question tags and short responses, Prepositions,
Conjunctions, Verbs, Adjectives, Adverbs.
UNIT – III
Word Substitution - Homonyms, Antonyms, Synonyms, One word substitution,
Common errors, Logical rearrangement of words, Punctuation and capitalization.
UNIT – IV
Vocabulary - Splitting the fine senses of words, Literal and figurative use of
words, Word parallels and alternatives, Lexical sets, Language games, Word stress and
sentence stress, Intonation.
UNIT – V
Comprehension - Affirmative: negative & vice versa, Assertive: exclamatory & vice versa,
Assertive: interrogative & vice- versa.
Course The course outcome of with the knowledge of English Grammar.
Outcomes Students will heighten their awareness of correct usage of English grammar in
writing and speaking
Students will improve their speaking ability in English both in terms of fluency and
comprehensibility
Students will give oral presentations and receive feedback on their performance
Students will increase their reading speed and comprehension of academic articles
Text Book(s) 1. Wren & Martin; English Grammar and Composition; S. Chand & Co.

Reference(s) 1. 1. Lewis Norman; Word Power made easy; W.R; Goyal Publication & Distributors.
2. 2. Better Your English- A Workbook for 1st year Students; Macmillan.
3. 3. Rosen Blum M; How to Build Better Vocabulary; Bloomsbury Publication.
 Shri Rawatpura Sarkar University,Raipur
Department of Commerce
Scheme of Examination
Outcome Based Education (OBE) and Choice Based Credit System (CBCS)

Bachelors of Commerce
Semester-V
Batch 2023-24 to2025-26
Semester of July 2025 to December 2025
Teaching
Examination Scheme
Hours
Per
Cour The Week
Course Name
se ory/

Total Max. Marks

Theory Practical
Nature of Course
S.No.

Cod Prac
Total Credit
Semest
e tical Semest Continuo Continuo
er End
er End us us
Practical
Tutorial
Lecture

Max.
Total

Max. Evaluatio Evaluatio

Marks
Marks n Max. n Max.
Marks Marks
Financial
1 23BC5.1 Theory CC-8 5 NA 1 6 6 70 30 NA NA 100
Management
Computer
2 23BC5.2 Theory Application in CC-9 5 NA 1 6 6 70 30 NA NA 100
Business
Entrepreneurshi
3 23BC5.3 Theory p GE-2 1 NA 1 2 2 70 30 NA NA 100

Stock Market
4 23BC5.4 Theory SEC-1 1 NA 1 2 2 70 30 NA NA 100
Operation
Total 12 NA 4 16 16 280 120 NA NA 400
Program B. Com. Sem. V
and
Semester
Course Title Financial Management
Cours 23BC5.1
e
Code
Cours Lecture Tutorials Practical Total
e 5 1 NA 6
Credit
Prerequisite Knowledge basic financial management
Course To know the various sources and uses of finance
Objective(s) To familiarize oneself with the techniques used in financial management
Course UNIT-I
Contents Financial Management: Nature and objectives, profit maximization v/s
wealth maximization, finance functions, time value of money (discounting
and compounding techniques).
UNIT-II
Cost of Capital – Significance of Cost of Capital – Calculation of Cost of Debt –
Cost of Preference Capital – Cost of Equity Capital (CAPM Model and Gordon’s
Model) and Cost of Retained Earnings – Combined Cost of Capital (weighted/
Overall)
Dividend Policies – Issues in Dividend Decisions – Relevance Theory – Walter's
Model – Gordon's Model – Irrelevance Theory – M-M hypothesis - Dividend Policy
in Practice – Forms of Dividends – Stability in Dividend Policy – Corporate Dividend
Behaviour.
UNIT-III
Capital Structure: Factors determining capital structure, approaches and
theories .Operating and Financial leverages: Impact, trading on equity
UNIT-IV
Capital budgeting-Nature of Investment Decisions – Investment Evaluation
criteria – Net Present Value (NPV), Internal Rate of Return (IRR), Profitability Index
(PI), Payback Period, Accounting Rate of Return (ARR) – NPV and IRR comparison.
UNIT-V
Management of working capital: Concept of working capital, need and
factors influencing, estimation of working capital, inventory and receivables
management, management of cash.
Course CO1: To provide introduction to financial management.
Outcomes CO2: To create awareness on capital structure and theories of capital
structure.
CO3: To make them understand the cost of capital in wide aspects.
CO4: To provide knowledge on divided policies and various divided models.
CO5:To enable them to understand working capital management
TextBook(s) 1. Khan MY, Jain PK, BASIC FINANCIAL MANAGEMENT, Tata
McGraw Hill, Delhi , 2005.
2. Chandra, Prasanna,. FINANCIAL MANAGEMENT, Tata McGraw Hill,
Delhi. Bhabatosh Banerjee,
3. FUNDAMENTALS OF FINANCIAL MANAGEMENT, PHI, Delhi,
2010
Reference(s 1. Chandra Bose D, FUNDAMENTALS OF FINANCIAL
) MANAGEMENT, PHI, Delhi, 2010 Preeti Singh,
2. FUNDAMENTALS OF FINANCIAL MANAGEMENT, Ane, 2011.
Program B. Com. Sem. V
and Semester
Course Title Computer Application in Business
Course 23BC5.2
Code
Course Lecture Tutorials Practical Total
Credit 5 1 NA 6
Prerequisite Basic knowledge of computers in business
Course To provide computer skills and knowledge for commerce students and to enhance
Objective(s) the student understands of usefulness of information technology tools for business
operations.
Course Unit 1: Word Processing
Contents Introduction to word Processing, Word processing concepts, Use of Templates,
Working with word document: Editing text, Find and replace text, Formatting,
spell check, Autocorrect, Auto text; Bullets and numbering, Tabs, Paragraph
Formatting, Indent, Page Formatting, Header and footer, Tables: Inserting, filling
and formatting a table; Inserting Pictures and Video; Mail Merge: including
linking with Database; Printing documents.
Unit 2: Preparing Presentations
Basics of presentations: Slides, Fonts, Drawing, Editing; Inserting: Tables,
Images, texts, Symbols, Media; Design; Transition; Animation; and Slideshow.
Unit 3: Spreadsheet and its Business Applications
Spreadsheet concepts, Managing worksheets; Formatting, Entering data, Editing,
and Printing a worksheet; Handling operators in formula, Project involving
multiple spreadsheets, Organizing Charts and graphs
Unit 4: Creating Business Spreadsheet
Creating spreadsheet in the area of: Loan and Lease statement; Ratio Analysis;
Payroll statements; Capital Budgeting; Depreciation Accounting; Graphical
representation of data; Frequency distribution and its statistical parameters;
Correlation and Regression
Unit 5: Database Management System
Database Designs for Accounting and Business Applications: Reality-
Expressing the Application; Creating Initial design in Entity Relationship(ER)
Model; Transforming ER Model to Relational data model concepts; Implementing
RDM design using an appropriate DBMS.
SQL and Retrieval of Information: Basic Queries in SQL; Embedded Queries in
SQL; Insert, Delete and Update statements in SQL
DBMS Software: Environment; Tables; Forms; Queries; Reports; Modules;
Applying DBMS in the areas of Accounting, Inventory, HRM and its accounting,
Managing the data records of Employees, Suppliers and Customers
Course 1. Student will able to apply Computer Knowledge in Business Decision Making.
Outcomes 2. Operate a variety of advanced spreadsheet, operating system and word processing
functions.
3. Identify the basics of information technology and apply software applications to
enhance efficiency of business functions.
Text 1. MS Office 2000 For Every One – Vikas Publishing House Pvt. Ltd., Sanjay Saxena.
Book(s) 2. MS Office 2000 Professional Fast & Easy – June Slton, BPB Publications.
3. Guide to MS Office PH – I. Loura Acklen.
4. The ABC & MS Office Professional Edition – Gray Hart-Davis.
Reference(s) 1. Ron Mansfield, The Compact Guide to Microsoft office; BPB Publication.
2. Dienes, Sheila s., Microsoft office, Professional for windows 95;
3. Instant Reference; BPB Publication.
4. Peter Norton, Working with IBM-PC
Program and B. Com. Sem. V
Semester
Course Title Entrepreneurship
Course 23BC5.3
Code
Course Lecture Tutorials Practical Total
Credit
1 1 NA 2
Prerequisite Knowledge equivalent to Entrepreneurship

Course The purpose of the paper is to orient the learner toward entrepreneurship as a career option and
Objective(s) creative thinking and behavior.
Course Unit I: Introduction
Contents Meaning, elements, determinants and importance of entrepreneurship and creative behavior;
Entrepreneurship and creative response to the society’ problems and at work; Dimensions of
Entrepreneurship.
Unit II: Entrepreneurship and Micro, Small and Medium Enterprises
Concept of business groups and role of business houses and family business in India; The
contemporary role models in Indian business: their values, business philosophy and behavioural
orientations; Conflict in family business and its resolution
Unit III: Public and private system of stimulation, support and sustainability of
entrepreneurship.
Requirement, availability and access to finance, marketing assistance, technology, and industrial
accommodation, Role of industries/entrepreneur’s associations and self-help groups, The
concept, role and functions of business incubators, angel investors, venture capital and private
equity fund.
Unit IV: Sources of business ideas and tests of feasibility.
Concept and Classification Search for a Business Idea, Project Identification,
Formulation, Project Design and Network Analysis, Project Report, Project Appraisal.
Unit V: Mobilising Resources
Mobilizing resources for start-up. Accommodation and utilities; Preliminary contracts with the
vendors, suppliers, bankers, principal customers; Contract management: Basic start-up problems
Course After completion of the course, learners will be able to:
Outcomes 1. Discern distinct entrepreneurial traits;
2. Identify the parameters to assess opportunities and constraints for new business ideas;
3. Develop a business idea by adopting systematic process;
4. Design strategies for successful implementation of ideas;
5. Create a Business Plan.
Text Book(s) 1. Kuratko and Rao, Entrepreneurship: A South Asian Perspective, Cengage Learning.
2. Robert Hisrich, Michael Peters, Dean Shepherd, Entrepreneurship, McGraw-Hill Education
3. Desai, Vasant. Dynamics of Entrepreneurial Development and Management. Mumbai,
Himalaya Publishing House.
4. Dollinger, Mare J. Entrepreneurship: Strategies and Resources. Illinois, Irwin.
Reference(s) 1. Holt, David H. Entrepreneurship: New Venture Creation. Prentice-Hall of India, New Delhi.
2. Plsek, Paul E. Creativity, Innovation and Quality. (Eastern Economic Edition), New Delhi:
Prentice-Hall of India. ISBN-81-203-1690-8.
3. Singh, Nagendra P. Emerging Trends in Entrepreneurship Development. New Delhi: ASEED.
4. SS Khanka, Entrepreneurial Development, S. Chand & Co, Delhi.
Program and B. Com. Sem. V
Semester
Course Title Stock Market Operation
Course Code 23BC5.4
Course Lecture Tutorials Practical Total
Credit
1 1 NA 2
Prerequisite Basic knowledge of Stock Market operation

Course To Familiarize the students about SEBI and its Rules To Understand the activities and procedures
Objective(s) of Security Market and its mechanism and To acquaint the knowledge about funds mobilized
through various sources and instruments of Financial Market
Course Unit I
Contents Introduction Concept and types of Securities; Concept of return; Concept, types and measurement
of risk; Development of Securities market in India.
Unit II:
Primary Market Concept, Functions and Importance; Functions of New Issue Market (IPO, FPO
& OFS); Methods of Floatation- fix price method and book building method; Pricing of Issues;
Offer Documents; Appointment and Role of Merchant Bankers, Underwriters, Lead Managers,
Syndicate Members, Brokers, Registrars, Bankers, ASBA; SME IPOs and Listing of Securities.
UNIT – III
Secondary Market Concept; Functions and Importance; Mechanics of Stock Market Trading-
Different Types of Orders, Screen Based Trading, Internet-Based Trading and Settlement
Procedure; Types of Brokers.
UNIT – IV
Regulatory Framework SEBI (Issue of Capital and Disclosure Requirements) Regulation 2018;
Stock Exchanges and Intermediaries; SEBI and Investor Protection; Securities Contract Regulation
Act and SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015.
UNIT – V
Demat Trading Concept and Significance; Role of Depositories and Custodian of Securities in
Demat Trading; SEBI Guidelines and other Regulations Relating to Demat Trading; Procedure of
Demat Trading.
Course 1. Explain the basic concept of securities market;
Outcomes 2. Practice trading on stock market;
3. Analyze the legal framework of securities market;
4. Explain different segment of Stock Exchange;
5. Perform demat trading.
Text Book(s) Gordon E. and Natarajan K. (2019). Financial Markets and Services. New Delhi: Himalaya
Publishing House.
Benjamin, G. (1949). The Intelligent Investor. New York: Harper Publishing.
Dalton, J. M. (2001). How The Stock Market Works? New York: Prentice Hall Press.
Reference(s) Chanratre, KR, CAPITAL ISSUE, SEBI & LISTING; Bharat Publishing House, New Delhi.
SEBI Website
 Shri Rawatpura Sarkar University,Raipur
Department of Commerce
Scheme of Examination
Outcome Based Education (OBE) and Choice Based Credit System (CBCS)

Bachelors of Commerce
Semester-VI
Batch 2023-24 to2025-26
Semester of January 2026 to June 2026
Teaching
Examination Scheme
Hours
Per
Cour Theor Week
Course
se y/

Total Max. Marks

Name Theory Practical
Nature of Course
S.No.

Cod Practic
Total Credit

Semest
e al Semest Continuo Continuo
er End
er End us us
Practical
Tutorial
Lecture

Max.
Total

Max. Evaluatio Evaluatio

Marks
Marks n Max. n Max.
Marks Marks
Auditing
1 23BC6.1 Theory CC-8 5 NA 1 6 6 70 30 NA NA 100
Financial
2 23BC6.2 Theory Statemen CC-9 5 NA 1 6 6 70 30 NA NA 100
t
Analysis
Marketing
3 23BC6.3 Theory and GE-2 5 NA 1 6 6 70 30 NA NA 100
Human
Recourses
Manageme
nt
Business
4 23BC6.4 Theory SEC-1 5 NA 1 6 6 70 30 NA NA 100
Research
Method
and Project
Total 20 NA 4 24 24 280 120 NA NA 400
Program and B. Com. Sem. VI
Semester
Course Title Auditing
Course 23BC6.1
Code
Course Lecture Tutorials Practical Total
Credit 5 1 NA 6
Prerequisite Knowledge basic of Auditing
Course The course aims to provide knowledge of auditing principles, procedures, and
Objective(s) techniques in accordance with current legal requirements in India.
Course UNIT-I
Contents Auditing Concepts & Audit Documentation and Audit Evidence:-
a. Audit Concepts Meaning and nature of auditing; Objectives, advantages
and limitations of auditing; Classification of Audit; Errors and Frauds and
Auditor’s duty. Ethical principles and concept of auditor’s independence.
b. Audit Documentation and Audit Evidence Concept of Audit
Documentation; Nature & Purpose of Audit Documentation; Audit File;
Audit evidence; Audit procedures for obtaining audit evidence; Types of
Audit evidence; Sources of audit evidence.
UNIT-II Internal Control, Internal Check, and Audit Sampling:-
Meaning and objectives; Features of a good internal control system; internal
control questionnaire; internal control checklist; tests of control; Internal
Control and IT Environment, concept of materiality and audit risk. Concept
of internal audit; Test checking, audit sampling and sampling methods
UNIT-III Vouching and Verification
Vouching – Meaning and objectives; Procedure of Vouching; Vouching of
Cash Book and Bank details; Verification of Assets and Liabilities.
UNIT-IV Audit of Companies
Audit of Limited Companies under the Companies Act, 2013: Qualifications
and disqualifications, Appointment, Rotation, Removal, Remuneration, Rights
and Duties of auditor; Auditor’s Report- Contents and Types; Audit attestation
and certification. Liabilities of Statutory Auditors. Overview of Auditing
Standards.
UNIT-V Special Areas of Audit
Cost audit, Tax audit, Management audit, Performance audit, Social audit,
Environmental audit, Audit of Banking Companies, Insurance Companies
and Not for profit organizations like educational institutions, club, charitable
organization.
Course 1. Analyse and interpret the qualitative features of information provided in the
Outcomes Financial Statements of a company;
2. Analyse and interpret the contents of corporate annual report and auditor’s report
to understand the true and fair financial position of a company;
3. Compute and analyse accounting ratios of a company;
4. Conduct fund flow and working capital analysis;
5. Conduct cash flow analysis using cash flow reporting software.
TextBook(s) 1. S.Vengadamani, “Practical Auditing”, Margham Publications, Chennai.
2. Ghatalia, “Principles of Auditing”, Allied Publishers Pvt. Ltd., New Delhi.
3. Pradeesh Kumar, BaldevSachdeva&Jagwant Singh, “Auditing Theory and
Practice,Kalyani Publications
Reference(s) 1. N.D. Kapoor, “Auditing”, S Chand, New Delhi.
2. R.G. Saxena, “Principles and Practice of Auditing”, Himalaya Publishing House
New Delhi
3. JagadeshPrakesh, “Principles and Practices of Auditing”, Kalyani Publications
Program B. Com. Sem. VI
and
Semester
Course Title Financial Statement Analysis
Course 23BC6.2
Code
Course Lecture Tutorials Practical Total
Credit 5 1 NA 6
Prerequisite Basic knowledge of Financial Statement Analysis
Course The course aims to help the learners to analyze accounting and other information
Objective(s) incorporated in the corporate annual reports, to analyze operating, financial, and
structural performance of business firms with the help of appropriate analytical tools.
Course Unit 1: Introduction
Contents Meaning of Financial Statement as per Companies Act, 2013; Components and
constituents of Basic Financial Statements; Financial/Accounting information
contained in the Financial Statements, their qualitative characteristics; Meaning,
objectives and limitations of Financial Statement Analysis; Considerations for the
economic and financial analysis.
Unit 2: Financial Statements and Reporting
Relevant provisions of the Companies Act, 2013 for the preparation of Statement of
Profit & loss and Balance Sheet; Corporate Financial Reporting - meaning, need and
objectives; Contents of annual report, mandatory and voluntary disclosures through
annual report. Report of the Board of Directors and Auditor’s Report as per
Companies Act, 2013 and their critical analysis; Analysis of the quality of accounting
information from the annual report of select companies; Audit as formal analysis of
financial statements.
Unit 3: Analysis of Financial Statements
Techniques of financial statement analysis – Comparative Statement, Common-size
Statement and Trend Analysis.
Meaning, objectives and classification of Accounting Ratio and Ratio Analysis;
Advantages and limitations of ratio analysis; Computation and application of
accounting ratios for evaluation of performance (Activity and
Profitability Analysis), evaluation of financial health (Liquidity, Solvency, and
Structural Analysis). Ratio analysis using appropriate software; Inter Firm
Comparison.
Unit 4: Fund Flow and Working Capital Analysis
Concept of Fund and Fund Flow; Objective and Importance of Fund Flow Statement;
Preparation of Fund Flow Statement; Limitations of Fund Flow Statement; Concept
of Working Capital – Gross, Net, and Negative, Operating and Balance concept of
working capital; Components of working capital and their features; Estimation
of working capital; Preparation of Statement of Changes in working capital.
Unit 5: Cash Flow Analysis
Meaning of Cash Flow; Objectives and Importance of Statement of Cash Flows,
Distinction between Fund Flow Statement and Statement of Cash Flows; Preparation
of Statement of Cash Flows as per AS 3 and Ind AS 7. Cash flow analysis using cash
flow reporting software.
Course 1. Analyse and interpret the qualitative features of information provided in the
Outcomes Financial Statements of a company;
2. Analyse and interpret the contents of corporate annual report and auditor’s report
to understand the true and fair financial position of a company;
3. Compute and analyse accounting ratios of a company;
4. Conduct fund flow and working capital analysis;
5. Conduct cash flow analysis using cash flow reporting software.
Text 1. Ahuja, N. L., & Dawar, V. (2015). Financial Accounting and Analysis. New
Book(s) Delhi: Taxmann Publications.
2. Bernstein, L. A. (1974). Understanding Corporate Reports: A guide to
Financial Statements. Homewood,
3. California: Dow Jones-lrwin.
4. Bhattacharjee, Ashish Kumar; Financial Accounting for Business Managers,
Prentice Hall of India,
Reference(s) 1. Alic C Lee, John C Lee, ―Financial Analysis, Planning & Forecasting‖, 2009, 2nd
Ed. Cambridge
2. Earl K. Stice and James. D. Stice, ―Financial Accounting – Reporting and
Analysis‖, 2009, 7thEd. south western, Cengage Learning.
3.R. Narayanaswamy: Financial Accounting A managerial Perspective PHI learning
private limited
4. Robert S. Kaplan & Anthony A. Atkinson , Advanced Management Accounting,
Prentice Hall of India Private Limited.
Program and B. Com. Sem. VI
Semester
Course Title Marketing and Human Recourses Management
Course 23BC6.3
Code
Course Lecture Tutorials Practical Total
Credit
5 1 NA 6
Prerequisite Knowledge equivalent to Marketing and Human Recourses Management

Course Students can learn to critically assess current HRM theory and practice. They can also
Objective(s) develop the ability of marketing in e-business. They can also learn about the alignment
of strategy, technology, and human resource management, and apply that knowledge to
their own work
Course Unit I Introduction
Contents Marketing - Meaning, Nature, Scope and Importance; Core concepts of marketing; Marketing
Philosophies; Services Marketing: Meaning and distinctive characteristics; Marketing Mix.
Marketing Environment: Need for studying marketing environment; Micro environmental
factors- company, suppliers, marketing intermediaries, customers, competitors, publics; Macro
environmental factors –demographic, economic, natural, technological, and politico-legal and
socio- cultural.
Unit II Understanding Consumer Behaviour and Market Selection
Consumer Behaviour: Need for studying consumer behaviour; Types; Stages in Consumer
buying decision process; Factors influencing consumer buying decisions.
Market Selection: Choosing market value through STP. Market Segmentation- Levels and bases
of segmenting consumer markets. Market Targeting- concept and criteria. Product Positioning –
concept and bases; Product differentiation- concept and bases.
Unit III Introduction to Human Resource Management
Concept and functions; Role, status and competencies of HR manager; HR policies; Evolution
of HRM; Emerging challenges of human resource management - Workforce diversity,
empowerment, downsizing, VRS, work life balance.
Unit IV Acquisition of Human Resource
Human resource planning- Quantitative and qualitative dimensions; Job analysis – Job
description and job specification; Recruitment – concept and sources; Selection – concept and
process; Test and interview; Placement, induction and socialization; Retention.
Unit V Training and Development
Concept and importance; Role specific and competency-based training; Training and
development methods –Apprenticeship, understudy, job rotation, vestibule training, case study,
role playing, sensitivity training, In-basket, management games, conferences and seminars,
coaching and mentoring, management development programmes; Training process outsourcing.
Course After completion of the course, learners will be able to:
Outcomes 1. Develop an understanding of basic concepts of marketing, marketing philosophies and
environmental conditions affecting marketing decisions of a firm;
2. Explain the dynamics of consumer behaviour and process of market selection through STP
stages;
3. Develop necessary skills to prepare an HR policy to enable the employees attain work life
balance;
4 a. Prepare a Human Resource Plan in an organisation;
b. Prepare a report on job analysis;
c. Organize an induction programme in an organisation;
5. Have an understanding and use of different kinds of training and development strategies in
real life scenarios;
Text Book(s) 1. Etzel, M. J., Walker, B. J., Stanton, W. J., & Pandit, A. (2010). Marketing. New
York: McGraw Hill.
2. Grewal, D., & Levy, M. (2017). Marketing. New York: McGraw Hill Education.
3. Satrapi, K. (2007). Human Resource Management. New Delhi: Tata McGraw-Hill.
4. Chhabra, T. N. (2004). Human Resource Management. Delhi: Dhanpat Rai &Co.
Reference(s) 1. Mahajan, J. P., & Mahajan, A. (2014). Principles of Marketing. Delhi: Vikas
Program and B. Com. Sem. VI
Semester
Course Title Business Research Method and Project
Course Code 23BC6.4
Course Lecture Tutorials Practical Total
Credit
5 1 NA 6
Prerequisite Basics of understanding research

Course The course aims to inculcate research aptitude among the learners and equip them with knowledge
Objective(s) and skills required to successfully undertake various steps in the research process.
Course UNIT-I- Introduction
Contents Meaning and Scope of Research; Application of research in Business; Types of Research
qualitative, quantitative, longitudinal, cross-sectional, fundamental, applied, conceptual and
empirical; Characteristics of Good Research; Steps in Research Process; Terminologies of
research Concept, Construct, Variables, Proposition and Hypothesis. Theory and Model;
Literature Review and Formulation of Research Question; Philosophies of Research;
Induction and Deduction Approach
UNIT-II Research Design
Research Design- Meaning and Characteristics; Types of Research Design- Exploratory,
Descriptive and Experimental. Meaning, Examples and Characteristics of Exploratory
Research Design. Methods of Exploratory Research Design. Steps in Exploratory
Research. Meaning, Discipline Specific Elective Course- 6.6 (DSE-6.6): Business
Research Methodology 93 Characteristics and Methods of Descriptive Research Design
with examples. Meaning and Types of Experimental Research Design.
UNIT -III Data Collection
Measurement and Scaling; Primary scales of Measurement (Nominal, Ordinal, Interval
and Ratio). Scales for Measurements of Constructs- Likert, Semantic Differential Scale
and Staple; Reliability and Validity; Meaning and Sources of Primary and Secondary
Data; Questionnaire Design (also using online tools); Census and Survey Method;
Probability and Non-Probability Sampling Techniques; Sample Size Determination.
UNIT -IV Data Analysis Using Spreadsheet
Data Preparation and Cleaning; Graphical Presentation of Data; Frequency
Distribution, Descriptive Statistics; Steps in Hypothesis Testing; Hypothesis
Testing- parametric (z test and t test) and non-parametric (chi- square test).
UNIT -V Report Writing and Ethics Types of Reports; Steps in Report Writing; Format
and Presentation of Report, Referencing (APA, Chicago manual etc.), Ethics in Business
Research.
Course 1. Analyze research concepts, its types and steps in the research process
Outcomes 2. Formulate research problems and assimilate various types of research design
3. Create scales, sampling techniques and design data collection tools
4. Recognise various techniques of data analysis and interpretation.
5. Prepare a complete research report in appropriate format.
Text Book(s) 1. Bryman, A. (2020). Business research methods. Oxford University Press
2. Chawla D., & Sondhi N.(2023). Research Methodology: Concepts and Cases. (2nd ed.).
Delhi, India: Vikas Publishing
3. Kothari, B. L. (2011). Research methodology: tools and techniques. Jaipur, India: ABD
Publishers.
Reference(s) 1Creswell, J. D., & Creswell, J. W. (2017). Research design: qualitative, quantitative, and
mixed methods approach. United States: SAGE Publications.
2 Schindler, P. S. (2021), Business research methods. (13th ed.). India: Mc Graw Hill Education
Publications.
2. Gupta, C. B. (2018). Human Resource Management. Delhi: Sultan Chand & Sons.