S P Mandali’s

R. A. Podar College of Commerce and

Economics (Autonomous),
Matunga, Mumbai-400019

Syllabus
And
Question paper pattern of Course
Bachelor of Commerce
S.Y. B. Com Semester III
Syllabus as per National Education Policy 2020
To be implemented for the Academic Year 2024-2025

HYPERLINK "http://www.rapodar.ac.in" www.rapodar.ac.in

Bachelor of Commerce (B.Com) Programme
Syllabus as per National Education Policy 2020

Course Structure
S.Y.B.COM (Level 5.0)
(To be implemented from the Academic Year- 2024-25)
 Bachelor of Commerce (B.Com) Programme
Under Choice Based Credit, Grading and Semester System Course Structure
S.Y.B.COM (Level 5.0)
(To be implemented from Academic Year- 2024-25)

No. of Semester III Credits

Courses
1 Major
1.A Business Studies III
1.A.a Commerce III- Management: Functions and Challenges 03
1.A.b Accountancy and Financial Management III 03
1.B Any one course from the following list of the courses

1.B.a Financial Accounting and Auditing- V (Cost and Management 03

Accounting-I)
1.B.b Business Management I 03
2 Minor
Business Economics III 03
3 General/Open Elective

Business Law I 03
4.A Vocational and Skill Enhancement Courses (VSEC)
Any one course from the following list of the courses

4.A.a Advertising I 03
4.A.b Company Secretarial Practice I 03
4.A.c Introduction to Behavioural Economics I 03
4.A.d Journalism I 03
4.A.e Mass Communication I 03
5.A Ability Enhancement Courses
Linguistic Studies ( Any one course from the following list of the courses)

5.A.a Sanskrit I 02
5.A.b Marathi I 02
5.A.c Hindi I 02
6.a. Foundation of Research Skills (Internship/Field Project/Research 02
Project/Community Engagement)
Total Credits 22
 Syllabus of courses of S.Y. B.Com Programme
(With effect from the Academic Year 2024-2025)
1. Major

Commerce III

(3 Credits)
Semester III
1.Major
1.A Business Studies III
1.A.a Commerce- III Management: Functions and Challenges
Course Objectives and Course Outcomes
Course Objectives
CObj 1 To make the learners aware of conceptual knowledge and the evolution of
Management.
CObj 2 To familiarize the learners with the functions of Management.

CObj 3 To sensitize the learners about the actual work environment and how business
managers have to deal with the challenges of a changing environment.
CObj 4 To provide an overview of organizational structures.

CObj 5 To prepare learners for leadership roles in diverse professional environments.

CObj 6 To gain awareness regarding Contemporary issues in Management.

Course Outcomes: Learners will be able:

COut 1 To master the core functions and principles of management, showcasing a
comprehensive understanding of essential management concepts.
COut 2 To apply the process of Planning in day-to-day activities.

COut 3 To use Decision-Making Techniques while making decisions.

COut 4 To enhance leadership awareness, sensitization to motivational factors, and

proficiency in effective communication strategies, fostering holistic skills for
impactful directing in organizational contexts.
COut 5 To demonstrate proficiency in implementing various controlling techniques to ensure
organizational effectiveness.
COut 6 To gain specialized knowledge in utilizing budgeting as a strategic control tool.

COut 7 To acquire a deep understanding of integrating green and sustainable practices into
modern business management.
COut 8 To comprehend the impact of financial technology (Fintech) on contemporary
management.
COut 9 To grasp the role of Artificial Intelligence (AI) in shaping modern management
practices.
COut 10 To appreciate the importance of change management in ensuring organizational
resilience in the digital age.

Modules at a Glance

Commerce- III: Management: Functions and Challenges

Module No. Modules No. of Lectures

1 Introduction To Management 11

2 Planning & Organizing 12

3 Directing and Controlling 10

4 Contemporary issues in Management 12

Total No. of Lectures: 45

Sr. No Modules

1 Introduction To Management

● Recapitulation of existing Knowledge among learners Management-

Functions and Importance
● Administrative Management and Scientific Management
● Managerial Efficiency and profile of a successful manager: Qualities and
Competencies
● Ancient and Modern Management Approach: Indian Management Ethos-
Chanakya’s Arthshastra-Peter Drucker’s Dimensions of Management
2 Planning & Organizing

● Planning: Steps, Importance, Components – Management By Objectives

(MBO)- Management by Exception (MBE)
● Decision Making: Techniques, Essentials of a Sound Decision Making.
● Organizing: Organization Structures – Tall and Flat Organization, Matrix
Organization, Virtual Organization, Formal vs Informal Organization-
 Departmentation: Meaning, Bases
● Authority-Responsibility-Accountability: Line Authority- Staff Authority-
Delegation of Authority- Barriers to Delegation, Measures to overcome
barriers - Decentralization - Span of Management- Factors Influencing Span
of Management.

3 Directing and Controlling

● Leadership Development- Qualities of leader-Styles of leadership

● Motivation and Team Building-Factors influencing Motivation, Theories of
Motivation (Theory X and Y, Maslow’s Need Hierarchy Theory)
● Organizational Communication: Communication in Organizations-
Importance of Communication in the Workplace
● Controlling: Performance Measurement and Standards: Key Performance
Indicators (KPIs) in the control process - Techniques of controlling- Budgeting
as a controlling tool
4 Contemporary issues in Management

● Green and Sustainable Management Practices: ESG Framework-

Integration of sustainable and environmentally conscious practices in modern
business management.
● Fintech Management and Digital Transformation: Impact of financial
technology (Fintech) on contemporary management
● AI in Management: Role of Artificial Intelligence (AI) in shaping
management practices
● Change Management in the Digital Age: Importance of change management
-Organizational Resilience- Strategies of Managing change
 Evaluation Pattern:

Internal Exam: Continuous Internal Evaluation (CIE) 40 marks

● Written test on concept clarity / Case study/ Article Review 10 marks
● Integrated Individual Experiential (IIE) 10 Marks
● Group projects/ Role play/PPT presentation - 20 marks
The evaluation shall be on the basis of project presentation. Rubrics will be developed and
communicated.

Semester End Examination (SEE)- 60 Marks

Maximum Marks: 60
Duration: 2 Hours
Note: (1) All questions are Compulsory.
Question No. Particulars (Nature of Questions) Marks
Q-1 Answer the following:
(Module-I) A) 12
B)
OR
Descriptive Question
Q-2 Answer the following: 12
(Module-II) A)
B)
OR
Descriptive Question
Q-3 Answer the following: 12
(Module-III) A)
B)
OR
Descriptive Question
Q-4 Answer the following: 12
(Module-IV) A)
B)
OR
Descriptive Question
Q-5 A) Case Study 12
(Entire Syllabus) OR
B) Short notes (Any 03 out of 05)
Total 60
Reference books:
1. Stephen P. Robbins & Mary Coulter, Management. 13th Ed. Pearson
2. Stoner, Freeman, Gilbert Jr. (2014). Management (6th edition), New Delhi: Prentice Hall
India.
3. Koontz, H., & Weihrich, H. Essentials of Management, McGraw Hill Publishers.
4. Gene Burton, Manab Thakur . Management Today Principles & Practice-, Tata
McGrawHill,Publishing Co.Ltd., 1995
5. Heinz Weihrich & Harold Koontz . Management: Global Perspective –, Tata McGraw-
Hill, Publishing Co.Ltd. , 2015
6. Heinz Weihrich, Mark V Cannice, et al. Management: A Global, Innovative and
Entrepreneurial Perspective (15th Edition), 2019.
7. Peter Drucker .Management –Task ,Responsibility , Practices – Truman Talley Books /
E.P. Dutton / New York, 1993.
8. Viswanathan Rajeesh . Principles Of Management : Concepts & Cases . - 1st ed . - Mumbai
: Himalaya Publishing House , 2010
9. Viswanathan Rajeesh, Bhat K.Shridhara. Principles Of Management : Concepts & Cases
Mumbai Himalaya Publishing House 2010
10. Ramasamy T . Principles of Management. - Mumbai : Himalaya Publishing House , 2014
11. Ramasamy T. Ramasamy .Principles of Management, Mumbai, Himalaya Publishing
House, 2014
12. Jain T.K . Chugh Preeti. Principles of Marketing Management. - Jaipur : Garima
Publication , 2017
13. Vasishth Neeru ; Vasishth Vibhuti . Taxmann’s Principles of Management: Text & Cases /
4th ed . - New Delhi, 2010
 Syllabus of courses of S.Y. B.Com Programme
(With effect from the Academic Year 2024-2025)
1. Major

Accountancy and Financial Management – Paper – III (AFM–III)

(3 Credits)
Semester III
1.Major
1.A Business Studies III
1.A.b Accountancy and Financial Management – Paper – III (AFM–III)
Course Objectives and Course Outcomes
Course Objectives
CObj 1 To acquaint learners with the procedure for Amalgamation of Partnership Firms.

CObj 2 To acquaint learners with the accounting of the conversion of a Partnership Firm into a
Limited Liability Partnership.
CObj 3 To acquaint learners with the accounting of the conversion of a Partnership Firm into a
Limited Company.
CObj 4 To acquaint learners with the accounting of ascertainment and treatment of Profit
Prior to Incorporation.
CObj 5 To acquaint learners with theoretical as well as practical aspects of accounting of the
Partnership Firms & LLPs.
Course Outcomes: Learners will be able:
COut 1 Understand the process of amalgamating partnership firms, including legal aspects
and financial implications.
COut 2 Learn the accounting treatment for profits earned before incorporation, addressing
issues of valuation and transition seamlessly.
COut 3 Develop expertise in partnership and LLP accounting, including the preparation of
financial statements, profit distribution, and the treatment of partner's interests.
 Modules at a Glance
Accountancy and Financial Management – Paper – III (AFM–III)

Module Modules No. of Lectures

No.
1 Dissolution and Amalgamation of Partnership Firms 13

2 Conversion/Sale of a Partnership Firm into a Limited Liability 16

Partnership (LLP)/Limited Company and Ascertainment and
Treatment of Profit/Loss Prior to Incorporation
3 Final Accounts of Partnership Firms and LLPs 16

Total No. of Lectures: 45

Sr. No Modules

1 Dissolution and Amalgamation of Partnership Firms

● Piecemeal Distribution of Cash- Excess Capital Method
● Realisation Method
● Calculation of Purchase Consideration
● Journal/Ledger Accounts of Old Firms & New Firm
● Adjustment of Goodwill
● Realignment of Capitals in the New Firm
● Inter Firm Transactions
● Asset/Liability taken over by a partner
● Treatment of past profits or past losses in the Balance sheet
● Preparing Balance Sheet of New Firm
2 Conversion/Sale of a Partnership Firm into a Limited Liability Partnership
(LLP)/Limited Company and Ascertainment and Treatment of Profit/Loss
Prior to Incorporation
● Realisation Method
● Calculation of Purchase Consideration
● Journal/Ledger Accounts of Old Firms & LLP/ New Company
● Preparing Balance Sheet of LLP/ New Company
● Principles for Ascertainment and Treatment of Profit/Loss Prior to
Incorporation
● Preparation of separate/combined columnar Profit & Loss Accounts
(including different basis of allocation of expenses and incomes)

3 Final Accounts of Partnership Firm and LLPs

● Final Accounts of partnership firms and LLPs (Including Admission/
Retirement & Death of Partner)
● Treatment of goodwill.
● Limited Liability Partnership Act, 2008
● Limited Liability Partnership Amendment Act, 2021
 Evaluation Pattern:

Accountancy and Financial Management - Paper – III (AFM- III)

Question Paper Pattern (Academic Year: 2024-2025)

Internal Examination – 40 Marks

Class Test 20 marks
Project/Assignment 20 marks
Total 40 marks

Semester End Examination (SEE) - 60 Marks

Maximum Marks 60 marks
Number of Questions to be Set 05 (Five)
Duration 02 Hours

Note:
1. Attempt any four questions
2. Question. No. 1,2 & 3 may be divided into sub-questions of 10/5, 8/7 or 5/5/5 marks each or one
full question of 15 Marks.

Question Particulars (Nature of Questions) Marks Marks

No. (Given) (To be
attempted)
Q1 Practical Question/s 15 15
Q2 Practical Question/s 15 15
Q3 Practical Question/s 15 15
Q4 Case Study/Concept /Application Based Practical Questions 21 15
To be given: Seven (07)
To be attempted: Any Five (05)
Q5 Concept Based Theory Questions 21 15
To be given: Seven (07)
To be attempted: Any Five (05)
Total 87 60
Reference books:

1. Ashish K. Bhattacharyya – “Financial Accounting for Business Managers”, Prentice Hall

of India Pvt. Ltd.
2. Shashi K. Gupta – “Contemporary Issues in Accounting”, Kalyani Publishers
3. R. Narayanaswamy – “Financial Accounting”, Prentice Hall of India, New Delhi
4. Ashok Sehgal – “Fundamentals of Financial Accounting”, Taxmann’s Publishers
5. Lawmann's – Limited Liability Partnership Act, 2008
6. CS Rajesh Lohia, CA. Virendra K. Pamecha – Handbook on LLP – Limited
Liability Partnership
7. Introduction to Accountancy T.S. Grewal S. Chand and Co. (P) Ltd., New Delhi
8. Advanced Accounts Shukla and Grewal S. Chand and Co. (P) Ltd., New Delhi
9. Advanced accountancy R.L. Gupta and M. Radhaswamy S. Chand and Co. (P) Ltd., New
Delhi
10. Modern Accountancy Mukerjee and Hanif Tata Mc. Grow Hill and Co. Ltd., Mumbai
11. Shashi K. Gupta – “Contemporary Issues in Accounting”, Kalyani Publishers
12. R. Narayanaswamy – “Financial Accounting”, Prentice Hall of India, New Delhi
13. Ashok Sehgal – “Fundamentals of Financial Accounting”, Taxmann’s Publishers
14. Financial Accounting Reporting – Barry Elliot and Jamie Elliot – Prentice Hall (14th
Edition)
15. Financial Accountancy Lesile Chand Wichk Pretice Hall of India Adin Bakley (P) Ltd.
16. Ashish K. Bhattacharyya – “Financial Accounting for Business Managers”, Prentice
Hall of India Pvt. Ltd.
 Syllabus of courses of S.Y. B.Com Programme
(With effect from the Academic Year 2024-2025)
1. Major (1.B Any one course from the following list of the courses)

1.B.a Financial Accounting and Auditing - Paper - V (FAA-V) -

Cost and Management Accounting - Paper - I (CMA-I)

(3 Credits)
Semester III
1.Major
1.B Any one course from the following list of the courses
1.B.a Financial Accounting and Auditing - Paper - V (FAA-V) -
Cost and Management Accounting - Paper - I (CMA-I)
Course Objectives and Course Outcomes
Course Objectives
CObj 1 To acquaint learners with the concept of cost accounting and its related terms.

CObj 2 To acquaint learners with the estimation of material cost, various levels of stock and
controlling of material cost.
CObj 3 To acquaint learners with the estimation of labour cost, remuneration plans and
controlling of labour cost.
CObj 4 To acquaint learners with the various methods and their importance in analysing
the financial statements of an entity.
Course Outcomes: Learners will be able:
COut 1 Understand the fundamental principles and concepts of cost accounting.

COut 2 Analyze and compute labor costs, considering factors like productivity, efficiency and
remuneration.
COut 3 Utilize relevant tools such as cost-volume-profit analysis, budgeting and variance
analysis in managerial decision support.
COut 4 Apply financial statement analysis techniques to make informed decisions and
recommendations.
 Modules at a Glance
Financial Accounting and Auditing - Paper – V (FAA-V) -
Cost and Management Accounting - Paper - I (CMA-I)
Module Modules No. of Lectures
No.
1 Introduction to Cost Accounting 05

2 Material Cost, Labour Cost and Overheads 20

3 Introduction to Management Accounting 05

4 Analysis and Interpretation of Financial Statements 15

Total No. of Lectures: 45

Sr. No Modules

1 Introduction to Cost Accounting

• Objectives and Scope of Cost Accounting

• Cost Centres, Cost Units, Profit Centre and Investment Centre
• Cost Classification for Stock Valuation, Profit Measurement, Decision Making
and Coding Systems (Theory)
• Elements of Cost
• Cost Behaviour Pattern, Separating the Components of semi-variable Costs
2 Material Cost, Labour Cost and Overheads

● Procurement Procedures- Store Procedures and Documentation in respect of

Receipts and Issue of Stock, Stock Verification
● Inventory Control- Techniques of Fixing of Minimum, Maximum and
Reorder Levels
● Economic Order Quantity, ABC Classification; Pareto Analysis, Just in Time
Purchase Method, Stock taking and Perpetual Inventory Inventory
Accounting
● Note : Practical problems based on Various Stock Levels, Calculation of
EOQ, Raw Material Turnover Ratio
● Attendance and Payroll Procedures, Overview of Statutory Requirements,
Overtime, Idle Time and Incentives
● Labour Turnover
● Utilization of Labour, Direct and Indirect Labour, Charging of Labour
 ● Cost, Identifying Labour Hours with Work Orders or Batches or Capital Jobs
Efficiency Rating Procedures
● Remuneration Systems and Incentive Schemes
● Note : Practical problems based on Preparation of labour cost statement
● Remuneration and incentive systems based on Piece work plan, Merrick,
Taylor and Emerson's Differential system, Halsey Premium Plan, Halsey -
Wier Premium Plan, Rowan system, Gantt's Task & Bonus Plan.
● Overheads
● Functional Analysis — Factory, Administration, Selling and Distribution
● Behavioural Analysis — Fixed, Variable, Semi Variable Cost
● Note: Practical problems on
o Separating the Components of semi-variable Costs
o Departmentalization and Primary Distribution of Overheads
o Computation of overhead rates including Machine overhead rates
o Basic concepts of treatment of over/under absorption of overheads -
Direct Labour method and Prime Cost method.
3 Introduction to Management Accounting

• Introduction to Management Accounting – Meaning, Nature, Scope, Functions

& Decision-Making Process
• Financial Accounting V/s Management Accounting

4 Analysis and Interpretation of Financial Statements

• Study of Balance sheet and Income statement / Revenue statements in vertical

form suitable for analysis
• Trend analysis
• Comparative Statement
• Common Size Statement
 Evaluation Pattern:

Financial Accounting and Auditing - Paper – V (FAA- V) –

Cost and Management Accounting - Paper – I (CMA- I)

Question Paper Pattern (Academic Year: 2024-2025)

Internal Examination - 40 Marks

Class Test 20 marks

Project/Assignment 20 marks
Total 40 marks

Semester End Examination (SEE) - 60 Marks

Maximum Marks 60 marks

Number of Questions to be Set 05 (Five)
Duration 02 Hours

Note:
1. Attempt any four questions
2. Question. No. 1,2 & 3 may be divided into sub-questions of 10/5, 8/7 or 5/5/5 marks each or one
full question of 15 Marks.

Question Particulars (Nature of Questions) Marks Marks

No. (Given) (To be
attempted)
Q1 Practical Question/s 15 15
Q2 Practical Question/s 15 15
Q3 Practical Question/s 15 15
Q4 Case Study/Concept /Application Based Practical Questions 21 15
To be given: Seven (07)
To be attempted: Any Five (05)
Q5 Concept Based Theory Questions 21 15
To be given: Seven (07)
To be attempted: Any Five (05)
Total 87 60
Reference books:

1. Cost and Management Accounting - Colinn Dury 7th Edition

2. Cost and Management Accounting- Dbarshi Bhattacharyya Pearson Publications 2013 edition
3. Management Accounting - M. Y. Khan
4. Management Accounting - I. M. Pandey
5. Cost Accounting- A managerial emphasis by Horngren, Charles, Foster and Datar, Prentice
Hall
6. Management Accounting by Khan and Jain, Tata McGraw Hill
7. Practical Costing by P C Tulsian, Vikas New Delhi
8. Advanced problems and solutions in cost Accounting by S N Maheshwari, Sultan Chand New
Delhi
9. Cost Accounting (For B. Com 4th Sem, Delhi Univ) by Arora M N, Vikas Publishing House
Pvt. Ltd.
10. A Textbook of Cost And Management Accounting - 10th Edn by Arora M N, Vikas Publishing
House Pvt. Ltd.
11. Cost Accounting: Principles & Practice - 12 Edn by Arora M N, Vikas Publishing House Pvt.
Ltd.
12. Essentials of Cost Accounting by Arora M N, Vikas Publishing House Pvt. Ltd.
13. Students Guide to Cost Accounting & Financial Management (Set of 2 Volumes) (CAIPCC)
(Group I) by Bhavesh N. Chandarana, Taxmann
14. Lectures on Costing by Swaminathan: S. Chand and Company (P) Ltd., New Delhi
15. Cost Accounting by C.S. Rayudu, Tata Mc. Grow Hill and Co. Ltd., Mumbai
16. Cost Accounting by JawaharLal and SeemaSrivastava, Tata Mc. Grow Hill and Co. Ltd.,
Mumbai
17. Cost Accounting by Ravi M. Kishore, Taxmann Ltd., New Delhi
18. Principles and Practices of Cost Accounting by N.K. Prasad, Book Syndicate Pvt. Ltd., Calcutta
19. Cost Accounting Theory and Practice by B.K. Bhar, Tata Mc. Grow Hill and Co. Ltd., Mumbai
20. Cost Accounting Principles and Practice by M.N. Arora, Vikas Publishing House Pvt. Ltd.,
New Delhi
21. Advanced Cost and Management Accounting: Problems and Solutions by V.K. Saxena and
C.D. Vashist, S. Chand and Company (P) Ltd., New Delhi
22. Cost Accounting by S.P. Jain and K.L. Narang, Kalyani Publishers, LudhianaModern
23. Cost and Management Accounting by M. Hanif, Tata McGraw Hill Education Pvt. Ltd., New
Delhi
24. Fundamentals of Cost Accounting by Jhamb. H. V., Ane Books Pvt. Ltd.
25. Cost Accounting by Gupta Nirmal, Ane Books Pvt. Ltd.
 Syllabus of courses of S.Y. B.Com Programme
(With effect from the Academic Year 2024-2025)
1. Major (1.B Any one course from the following list of the courses)

Business Management I

(3 Credits)
Semester III

1.Major
1.B Any one course from the following list of the courses
1.B.b Business Management I: Marketing Management
Course Objectives and Course Outcomes
Course Objectives
To familiarize Learners with Marketing Management Essentials
CObj 1
CObj 2 To discuss the Dynamics of Market Segmentation.

CObj 3 To provide Insights into Emerging Indian Marketing Opportunities.

CObj 4 To emphasize the Significance of Marketing Strategy.

CObj 5 To guide Learners through Strategic Marketing Planning.

CObj 6 To establish a Foundation in Product/Service Management Concepts.

Course Outcomes: Learners will be able:

COut 1 To gain a Solid Understanding of Marketing Management Fundamentals

COut 2 To Apply Market Segmentation Processes

COut 3 To Evaluate Opportunities and Challenges in bop Marketing

COut 4 To Explore Factors Driving Growth in the Rural Market

COut 5 To Formulate Effective Marketing Strategies for Diverse Segments

COut 6 To Define the Concept of Marketing Strategy

COut 7 To Navigate Through the Marketing Planning Process

COut 8 To Conduct SWOC Analysis

COut 9 To Craft Targeted Marketing Strategies

COut 10 To evaluate and Refine Designed Marketing Strategies

COut 11 To define and Understand Product/Service Concepts

COut 12 To Articulate Distinctions Between Marketing Tangible Products vs. Intangible

Services.
COut 13 To Comprehend Processes Involved in Product/Service Development

COut 14 To Understand Product Life Cycle (PLC) Stages and Strategies

COut 15 To Recognize the role of pricing in overall marketing strategies

Modules at a Glance
Business Management I: Marketing Management

Module Modules No. of Lectures

No.
1 Introduction to Marketing Management 15

2 Strategic Marketing 15

3 Product/Service and Pricing 15

Total No. of Lectures: 45

 Sr. No Modules

1 Introduction To Marketing Management

● Marketing Management: Definition , Need, Importance of marketing
management, Functions of marketing management, Terminologies with
reference to Marketing Management
● Market Segmentation: Process of Segmentation with reference to rural
and urban
● Emerging marketing opportunities in India: Marketing to the bottom of
the pyramid, growing middle class
● Rural marketing in India: Factors responsible for the growth of Rural
Market in India.

2 Strategic Marketing
● Marketing Strategy : Definition , Need and Importance in the Dynamic
Marketing Environment.
● Marketing Planning: Steps in Strategic Marketing Planning Process-
Research in Strategic Planning
● SWOC Analysis- Dealing with Internal Factors and Competitive
elements
● Designing Marketing Strategies: As Market Leaders, Challengers,
Followers, Nichers

3 Product/Service and Pricing

● Concept of Product and Services-Product Characteristics and
Classification-Characteristics of Services-Distinction between Marketing
of Product and Services
● Product Development: Product Line and Product Mix- Process in
Developing a new Product/ Services
● Product Life Cycle (PLC) Stages and Strategies
● Pricing: Meaning and objectives of pricing- Factors affecting pricing
decisions- Methods of pricing- Price related Marketing Strategies.

Evaluation Pattern:

Internal Exam: Continuous Internal Evaluation (CIE) 40 marks

● Written test on concept clarity / Case study/ Article Review 10 marks
● Integrated Individual Experiential (IIE) 10 Marks
● Group projects/ Role play/PPT presentation - 20 marks
The evaluation shall be on the basis of project presentation. Rubrics will be developed and
communicated.
 Semester End Examination (SEE)- 60 Marks
Maximum Marks: 60
Duration: 2 Hours
Note: (1) All questions are Compulsory.

Question No. Marks

Particulars (Nature of Questions)
Q-1 A Answer the following:
(Module-I) A)
B) 15
OR
Descriptive Question
Q-2
(Module-II) Answer the following:
A) 15
B)
OR
Descriptive Question
Q-3
(Module-III) Answer the following:
A) 15
B)
OR
Descriptive Question
Q-4
(Entire Syllabus) A) Case Study
OR 15
B) Short notes (Any 03 out of 05)
Total 60

Reference books:
1. Marketing Management by Philip Kotler and Kevin Lane Keller
2. Principles of Marketing by Gary Armstrong and Philip Kotler
3. Marketing 3.0: From Products to Customers to the Human Spirit by Philip Kotler and Gary
Armstrong
4. Strategic Market Management by David A. Aaker
5. Strategic Marketing by David W. Cravens and Nigel F. Piercy
6. Marketing Strategy and Management by Michael J. Baker
7. Essentials of Marketing by Charles W. Lamb, Joseph F. Hair, and Carl McDaniel
8. Fundamentals of Marketing by William J. Stanton, Michael J. Walker, and Bruce J. Walker
9. Rural Marketing: Concepts and Practices by S.R. Singh and R.K. Verma
10. Marketing Management: A Global Perspective by S. Saxen
11. Jain T.K . Chugh Preeti. Principles of Marketing Management. - Jaipur : Garima Publication ,
2017
12. Vasishth Neeru ; Vasishth Vibhuti . Taxmann’s Principles of Management: Text & Cases / 4th
ed . - New Delhi, 2010
 Syllabus of courses of S.Y. B.Com Programme
(With effect from the Academic Year 2024-2025)
2. Minor (Business Economics-III)

Business Economics III (3 Credits)

Semester III
2.Minor
2 Business Economics III
2. Business Economics- III (Intermediate Microeconomics)
Course Objectives and Course Outcomes
Course Objectives- Learners shall
Understand the fundamental concepts and assumptions of different market
structures, including perfect competition, monopoly, monopolistic competition,
CObj 1
and oligopoly.
CObj 2 Analyze the short-run and long-run equilibrium of firms operating under various
market structures and evaluate the efficiency and welfare implications of
different market structures.
CObj 3 Develop a comprehensive understanding of factor markets by defining and
classifying factors of production and distinguishing them from product markets
and analyze equilibrium conditions in factor markets.
CObj 4 Examine theories and factors influencing wage and rent determination,
including the marginal productivity theory of wages, wage differentials, the role
of labor unions, economic rent, land rent determination, and differential rent.
CObj 5 Identify and analyze various forms of market failure and understand the causes
and consequences of each type of market failure and evaluate potential policy
interventions to address them.
CObj 6 Examine the concept of common property resources and investigate information
asymmetry in markets, including adverse selection and moral hazard, and assess
their impact on market outcomes and the principal-agent problem.
Course Outcomes: Learners will be able to:
COut 1 Explain the assumptions that characterize perfect competition and analyze the
equilibrium conditions of a firm in both the short run and long run.
COut 2 Describe the short-run and long-run equilibrium conditions of a monopoly firm,
and analyze the concepts of allocative inefficiency and dead-weight loss
associated with monopoly.
COut 3 Assess the economic consequences of monopoly behavior by analyzing the
impact of allocation inefficiency and dead-weight loss in the context of
monopoly markets.
COut 4 Describe and differentiate between short-run and long-run equilibrium
conditions of a monopoly firm, highlighting the factors influencing profit
maximization.
COut 5 Explain the interdependence of firms in oligopoly, understanding the kinked
demand curve, collusive pricing models and non-collusive behavior through
game theory, specifically the Prisoner’s Dilemma.
COut 6 Define and differentiate between factor markets and product markets,
understanding their distinct roles in the economy.
COut 7 Explain the determinants of labor supply and demand, as well as the
determinants of capital supply and demand in factor markets.
COut 8 Apply the marginal productivity theory of wages to analyze and understand
wage determination in factor markets.
COut 9 Analyze the equilibrium in factor markets by considering the interplay of supply
and demand for labor and capital.
COut 10 Assess the factors that influence wage differentials and evaluate the role of labor
unions in shaping wage outcomes.
COut 11 Define and explain the concept of market failure, identifying its key components
such as market power, incomplete information, externalities, and inefficient
allocation of resources.
COut 12 Describe the tragedy of the commons and overexploitation of common
resources, emphasizing the importance of sustainable resource management.
COut 13 Comprehend the consequences of incomplete information, externalities, and
inefficient resource allocation in the context of market failures.
COut 14 Evaluate the principal-agent problem in the context of information asymmetry,
identifying situations where conflicting interests may lead to market
inefficiencies.
COut 15 Apply the concept of information asymmetry to analyze market dynamics,
specifically addressing adverse selection and moral hazard in decision-making
processes.

Modules at a Glance
Business Economics- III: Intermediate
Microeconomics
Module No. Module No. of
Lectures

1 Market Structure 15

2 Factor Markets 15

3 Information, Market Failure & Role of Government 15

Total No. of Lectures: 45

Sr. No Modules
 1 Market Structure-I
A. Perfect Competition: Assumption; Equilibrium of the firm in the short run
and long run, the long run industry supply curve
B. Monopoly: Short-run and long-run equilibrium of monopoly firm; Concept of
supply curve under monopoly; Allocation inefficiency and dead-weight loss
under monopoly; discriminating monopoly.
C. Imperfect Competition: Monopolistic Competition- Assumption; Short run
Equilibrium; Long run Equilibrium; Concepts of excess capacity; Oligopoly and
interdependence- Kinked demand curve, collusive oligopoly- price leadership
model- dominant firm; Non- collusive oligopoly; Game theory- Prisoner’s
Dilemma.

Textbook reference:
Ahuja. H.L.; Principles of Economics; S Chand and Company Ltd; 22nd edition;
2019
Chapter 23 & 24 -Page No- 520- 568
Chapter 26 & 27- Page No- 577- 639
Chapter 28 & 29- Page No- 645- 698
Chapter 31 - Page No- 721- 729
A. Koutsoyiannis; Modern Microeconomics; Macmillan Publishers India Ltd.;
2nd edition; 2009
Chapter 5, 6, 7, 8, 9, 10- Page No- 154- 253
Pindyck. S. Robert & Rubinfeld. L Daniel; Microeconomics; 8th Edition; 2013
Chapter 8- Page No- 279- 315
Chapter 10 & 11- Page No- 357- 404
Chapter 12 & 13- Page No- 451- 510
2 Factor Markets
A. Introduction to Factor Markets: Definition and classification of factors of
production; Distinction between factor markets and product markets.
B. Supply and Demand in Factor Markets: Determinants of labour supply and
demand; determinants of capital supply and demand; Equilibrium in factor
markets.
C. Wage and Rent Determination: Marginal productivity theory of wages,
Factors influencing wage differentials, role of labour unions in wage
determination; Economic rent and its determination; Factors affecting land rent,
differential rent and land use.

Textbook reference:
Ahuja. H.L.; Principles of Economics; S Chand and Company Ltd; 22nd edition;
2019
Chapter 32, 33, 34 - Page No- 739- 830
A. Koutsoyiannis; Modern Microeconomics; Macmillan Publishers India Ltd.;
2nd edition; 2009
Chapter 21- Page No- 437- 450
Pindyck.S. Robert & Rubinfeld. L Daniel; Microeconomics; 8th Edition;2013
Chapter 14- Page No- 529- 556
3 Information, Market Failure & Role of Government
 A. Market failure - Market Power and inefficiency, incomplete information,
externalities and inefficient allocation of resources.
B. Common Property Resources- Tragedy of the commons, Overexploitation
of common resources, Sustainable resource management.
C. Information asymmetry in markets, adverse selection and moral hazard,
market consequences of asymmetric information, principal-agent problem.

Textbook reference:
Ahuja. H.L.; Principles of Economics; S Chand and Company Ltd; 22nd edition;
2019
Chapter 40 - Page No- 898- 914
Chapter- 43- Page No- 931- 946
N. Gregory Mankiw; Principles of Microeconomics; Cengage Learning; 8th
edition; 2020
Chapter 10 & 11- Page No- 187- 224
Pindyck.S. Robert & Rubinfeld. L Daniel; Microeconomics; 8th Edition;2013
Chapter 16, 17 & 18 - Page No- 595- 697

Evaluation Pattern:

I. Continuous Assessment (C.A.) - 40 Marks

(i) C.A.-I: Test – (Objective type of questions)- 20 Marks
(ii) C.A.-II: Case Studies/Assignments- 20 Marks

II. Semester End Examination (S.E.E.)- 60 Marks

QUESTION PAPER PATTERN OF SEE

Maximum Marks: 60 Marks
Time: 2 Hours
Note: 1) All four questions are compulsory
2) All Questions carry equal marks
3) Attempt any two questions out of three in each question
Question No Particulars Marks
A) Full Length Question
Q-1 (from Module 1) B) Full Length Question 15 Marks
C) Application based Question
A) Full Length Question
Q-2 (from Module 2) B) Full Length Question 15 Marks
C) Application based Question
A) Full Length Question
Q-3 (from Module 3) B) Full Length Question
15 Marks
C) Application based Question
Short Notes (Any three out of six)
Q-4 (from Modules 1-3) A. Unit-1 15 Marks
B. Unit-1
 C. Unit-2
D. Unit-2
E. Unit-3
F. Unit-3

Reference books:

Essential Reading:
1. Ahuja. H.L.; Principles of Economics; S Chand and Company Ltd; 22nd edition; 2019
2. A. Koutsoyiannis; Modern Microeconomics; Macmillan Publishers India Ltd.; 2nd edition; 2009
3. Dominick Salvatore; Microeconomics: Theory and Applications; Oxford University Press; 5th
edition; 2015
4. N. Gregory Mankiw; Principles of Microeconomics; Cengage Learning; 8th edition; 2020
5. Pindyck. S. Robert & Rubinfeld. L Daniel; Microeconomics; 8th Edition; 2013

Advanced Reading:

1. Paul Krugman and Robin Wells; Microeconomics; Worth Publishers; 5th edition; 2019
2. Paul Samuelson and William Nordhaus; Economics: Principles, Problems, and Policies; Tata
McGraw-Hill Education; 19th edition; 2010
3. Robert H. Frank, Ben S. Bernanke, Kate Antonovics, and Ori Heffetz; Principles of
Microeconomics; Tata McGraw-Hill Education; 7th edition; 2018
4. Varian Hal. R.; Intermediate Microeconomics- a modern approach; W.W. Norton; 8th
edition; 2014
 Syllabus of courses of S.Y. B.Com Programme
(With effect from the Academic Year 2024-2025)
3. General/Open Elective
Business Law I

(3 Credits)
Semester III
General/Open Elective
3. Business Law I
Course Objectives and Course Outcomes
Course Objectives
CObj 1 To impart basic knowledge of the important business laws along with relevant case laws

CObj 2 To orient learners to recognize and analyze the law that affects business

CObj 3 To equip the students with knowledge of the law and practical application of law.

CObj 4 To make students aware of the legality of the Indian Contract Act including property
and goods.
CObj 5 To introduce learners to RTI Act and make them aware of the relevance of banking

CObj 6 To equip the learner to read, analyze and brief law cases

Course Outcomes: Learners will be able:

COut 1 Learners are expected to understand the Indian Contract Act and the importance of the
Contract Act.

COut 2 Learners will have a complete understanding of The Negotiable Instruments Act.

COut 3 Learners will be acquainted with the knowledge of banking regulation

COut 4 Learners will be aware of the aspects of business law, company secretarial practice,
auditing and taxation
COut 5 Learner will be able to define the legal terms used by business professionals

COut 6 Learners should able to file RTI forms

Modules at a Glance
 Business Law I

Module Modules No. of Lectures

No.
1 Indian Contract Act 15

2 The sale of goods Act 15

3 Basics of General Commercial Laws 15
Total No. of Lectures: 45

Sr. No Modules

1 Indian Contract Act

● Contract — Definition of Contract and Agreement, Essentials of
Valid Contract, Classification of valid Contracts.
● Offer and Acceptance — Rules of valid offer and acceptance,
Counter offer, Standing or open offer, distinguish between offer and
invitation to offer. Concept of Communication and Revocation of
offer and acceptance (sec. 3,5) Capacity to Contract (S. 10-12):
Minor, Unsound Mind, Disqualified Persons.
● Consideration (S. 2 & 25) — Concept and Importance of
consideration, Legal rules of Consideration, Exceptions to the Rule,
‘No Consideration No Contract’ (Ss. 25) Consent (Ss.13, 14- 18,
39,53, 55, 66)-Agreements in which consent is not free Coercion,
Undue Influence, Misrepresentation Fraud, Mistake.
● Void Agreements (S. 24-30) Concept, Void Agreements under Indian
Contract Act.
2 The Sale of Goods Act
● Contract of Sale (S.2): Concept, Essential elements of contract of
sale, Distinction between Sale and Agreement to sell (S.4)
Distinguish between Sale and Hire Purchase Agreement, Types of
Goods. Effects of destruction of Goods (Ss. 6,7.8),
● Conditions & Warranties (Ss. 11-25 & 62, 63) — Concept,
Distinguish between Conditions and Warranties, Implied Conditions
& Warranties, Concept of Doctrine of Caveat Emptor —Exceptions.
● Property — Concept, Rules of transfer of property (Ss. 18-26)
● Unpaid Seller (Ss. 45-54, 55 & 56) - Concept, Rights of an unpaid
seller, Remedies for Breach of contract of Sale (Ss. 55-61).
3 Basics of General Commercial Laws
● Negotiable Instruments: Concept (S13), Characteristics,
Classification of Negotiable Instruments - Maturity of Instruments. -
Promissory notes
Parties to Negotiable instruments Holder, Holder in due course, Rights
and Privileges of Holder in due course, Payment in due course, Noting
& Protest (99-104A)
● Right To Information Act Need and relevance
 ● The Recovery of Debts and Bankruptcy Act 1993: Need and
relevance
● Foreign Exchange Management Act 1999
Scope-Importance-Exemption-Realization and Repatriation under the
Act, Laws related to inheritance and Succession. (Will, Gift given to
legal heirs)

Evaluation Pattern:

Internal Exam: 40 marks

● Written test on Class Test (concept clarity based.)

● Project (Group project) ) based on the learners understanding of topics within the
syllabus.
● Case Analysis (Individual) based on the learners understanding of topics within the
syllabus.
● The scheme of marking need to be discussed with all other department members,
authorized by the HOD and sanctioned by the Principal
● Scheme of marking need to be elaborate with the rubrics and should be enclosed
with the instructions to be given to the students about the CCE programme.
● Such document should form part of the teaching methodology
● Such document needs to be given wide publicity amongst the students.
● The document to be submitted to the Exam wing well in advance preferably within
2 to 3 weeks after the commencement of the semester.
● Scheme of marking need to be elaborate with the rubrics and should be enclosed
with the instructions to be given to the students about the CCE programme
● Such document should form part of the teaching methodology
● Such document needs to be given wide publicity amongst the students.
● The document to be submitted to the Exam wing well in advance preferably within
2 to 3 weeks after the commencement of the semester.

Semester End Ex amination (SEE) - 60 Marks

 Duration: 2 Hours
Note: (1) All questions are Compulsory.

Question Marks
Particulars (Nature of Questions)
No.
Q-l Answer following
(Module-l) a)
b) 15
OR
Descriptive Question
Q-2 Answer following
(Module-11) a)
b)
OR 15
Descriptive Question
Q-3 Answer following
(Module-Ill) a)
b) 15
OR
Descriptive Question
Q-4 A) Case Study (5) Based on entire syllabus
OR 15
Write short notes on (Any 3 out of 4) Based on
entire syllabus
Total 60

Reference books:
1. Law of Contract: Avatar Singh, Eastern Book Company,
2. Business Law: by M.C.Kuccha1. Publisher: S Chand Publishing; Seventh - 2018 edition
(2018)
3. N. D. Kapoor's Elements of Mercantile Law Publisher: Sultan Chand & Sons (P) Ltd. (S
September 2018)
4. The Law of Contract: An Outline by Dr. Nilima Chandiramani, Avinash Publications.
5. Law of Sale of Goods and Partnership: A Concise Study by Dr. Nilima Chandiramani,
Shroff Publishers.
6. The Sale of Goods Act: P. Ramanatha Aiyar, University Book Agency.
7. The Negotiable Instruments Act: Bhashyam &Adiga, Bharat Law House.
8. The Negotiable Instruments Act: Avatar Singh, Eastern Book Company
9. Khergamvala on the Negotiable Instruments (Amendment)Act,2015, Lexis Nexis.
10. Tannan’s Banker’s Manual — by Shri M L Tannan, Publication: Lexis Nexis; Second
edition (2011)

Syllabus of courses of S.Y. B.Com Programme

(With effect from the Academic Year 2024-2025)
 4. Vocational and Skill Enhancement Courses (VSEC)

Advertising I

(3 Credits)
Semester III
4. Vocational and Skill Enhancement Courses (VSEC)
4.Aa Advertising
Advertising - I
Course Objectives and Course Outcomes
Course Objectives
CObj 1 To trace the historical evolution of advertising, highlighting significant milestones and
changes and identifying and comprehending the roles of active participants in the
advertising process.
CObj 2 To analyze and assess the benefits that advertising provides to various stakeholders
and also recognize the pivotal role of advertising in the success of brands and its
significance within the marketing function of a company.
CObj 3 To understand the communication process and discern the role of advertising at
different stages of a product's life cycle. Also, appreciate the strategic importance of
advertising within the broader marketing framework.
CObj 4 To analyze brand positioning, loyalty, and equity, emphasizing the pivotal role of
advertising in managing brand crises and understanding the integral relationship
between effective advertising and the success of brand-building initiatives.
CObj 5 To examine the impact of advertising on consumer demand, innovation, monopoly,
competition, and market expansion. Also, analyze pricing strategies in advertising and
critically address associated criticisms.
CObj 6 To evaluate the positive and negative influences of advertising on Indian values and
culture, with a specific focus on its impact on children.
CObj 7 To understand the objectives and roles of key entities such as ASCI, FSSAI, and the
Ministry of Consumer Affairs. Also analyze the role of the Consumer Protection Act,
of 1984, in the context of advertising.
CObj 8 To recognize the role of different advertising forms in contributing to brand success
and marketing strategies. Also examine the distinctive features of rural advertising,
political advertising, advocacy advertising, and corporate advertising.
CObj 9 To explore and apply tools for media research, including ABC, BARC/TRP, and the
National Readership Survey.
Course Outcomes: Learners will be able:
COut 1 Learners will understand the fundamental concepts of advertising, its evolution, and the
benefits it provides to various stakeholders.
COut 2 Leaners can comprehend the elements and concept of Integrated Marketing
Communication (IMC) and its role in different stages of a product's life cycle.
COut 3 Learners can analyze the characteristics and significance of brand building, including
brand name, positioning, loyalty, and equity, with an emphasis on the role of
advertising in managing brand crises.
COut 4 Learners will be able to evaluate the economic aspects of advertising, including its
impact on consumer demand, innovation, competition, market expansion, and pricing,
and address criticisms associated with advertising.
COut 5 Learners can examine the social aspects of advertising, including ethical issues,
positive and negative influences on Indian values and culture, and the impact of
advertising on children.
COut 6 Learners will be able to understand the regulatory framework and self-regulation in
advertising, including the roles of ASCI, FSSAI, and the Ministry of Consumer
Affairs, along with the Consumer Protection Act, of 1984.
COut 7 Learners will able to classify different forms of advertising based on target audience,
functions, and geographic location, and analyze the advantages of each form.
COut 8 Learners will develop to evaluate special-purpose advertising, including rural,
political, advocacy, and corporate advertising.
COut 9 Learners can understand the advantages and limitations of traditional media such as
print, broadcasting, out-of-home advertising, and films.
COut 10 Learners will be able to analyze new-age media, particularly digital media/internet
advertising, including its forms, significance, and limitations.
COut 11 Learners will comprehend the concept, importance, and tools of media research.

Modules at a Glance
 Advertising -I

Sr. No. Modules No. of Lectures

1 Introduction to Advertising 15
2 Economic and Social Aspects of Advertising 15
3 Dimensions of Advertising and Recent Trends. 15
Total No. of Lectures: 45

Sr.No Modules

1 Module-I Introduction to Advertising

● Basics of Advertising
Evolution of Advertising-
Active Participants in Advertising Industry-Benefits of
advertising to stakeholders-Criticisms
● Media Landscape
Traditional Media and New Age Media - Forms,
Advantages, and Limitations -Growing Importance of
Media Research
● Integrated Marketing Communication (IMC):
Elements and Process of Integrated Marketing
Communication- Brand building, Brand loyalty, Brand
Equity – Handling Brand Crises
● Managing Advertising-
In House advertising Vs. Outsourcing- Careers in
Advertising – setting of Advertising Agency-Media
Planner-Media Analyst-

2 Economic and Social Aspects of Advertising

● Economic Aspects
Effect of advertising on consumer demand, innovation,
monopoly, competition and market expansion, pricing
● Social Aspects
Ethical and social issues in advertising, positive and
the negative influence of advertising on Indian values
and culture, Influence of Advertising on Children-Use
of Women and Children in advertising
● Consumer Protection
Consumer Protection Act 1986-Misleading
Advertisements-including Financial Advertisements-
Competitive advertisements-self Regulation.
● Regulatory framework for advertising- ASCI-.
FSSAI-Ministry of Consumer Affairs-
 3 Dimensions of Advertising and Recent Trends

● ● Target Based advertising

B2B-B2C -Financial Advertising-Professional
Advertising-soft sell and Hard sell advertising-social
welfare advertising
● Special purpose advertising
Political advertising, Advocacy advertising- Event
advertising- Green Advertising – Pro Bono/Social
advertising- Point-of-Sale (POS) Advertising- Real
Estate Advertising-Legal Advertising
● Recent trends in India:
Technology in Advertising - Artificial Intelligence- QR
Code- E-logo- digital
music logos- Augmented Reality (AR) Integration-
Virtual Reality (VR) Experiences-Influencer
Advertising Strategies-Interactive and Shoppable Ads
● Programmatic Advertising
Advertising Advancements-Voice Search Optimization
in Advertisements-Sustainable and Eco-friendly
Campaigns-Personalized and Data-driven Advertising-
Native Advertising Innovations.

Question Paper Pattern (Academic Year: 2024-2025)

Internal Examination & Semester End Examination – 100 Marks
A] Internals-40 Marks (any two)
Class test , Group discussions Role play, Power point presentation, Article review, Experiential
learning
Case Study- Discussion/ Presentation.
B] Semester End Examination (SEE)- 60 Marks
Maximum Marks 60
Duration : 2
Hours
Note: (1) All questions are Compulsory.

Question No. Particulars (Nature of Questions) Marks

Q-1 Answer any 2 out of 3 15
(Module-I) a)
b)
OR
Q1
Q-2 (Module-II) Answer any 2 out of 3 15
a)
b)
OR
Q2
Q-3 (Module-III) Answer any 2 out of 3 15
a)
b)
OR
Q3
Q-4 (Module- IV) A) Case Study 15
OR
B) Write short notes on (Any 3 out of 6) Based
on entire syllabus

Total 60

References:
1. Advertising: Planning and Implementation, 2006 – Raghuvir Singh, Sangeeta Sharma –Prentice
Hall.
2. Advertising Management, 5th Edition, 2002 –Batra, Myers and Aaker – Pearson
Education.
3. Advertising and Promotion: An Integrated Marketing Communications Perspective, 10th Edition.
4. George Belch and Michael Belch, 2015, McGraw Hill Education.
5. Advertising Principles and Practice, 2012 - Ruchi Gupta – S.Chand Publishing.
6. Advertising, 10th Edition, Sandra Moriarty, Nancy D Mitchell, William D. Wells, 2010 Pearson
Advertising and Promotion : An Integrated Marketing Communications
Perspective (SIE) -
7. Contemporary Advertising, 15th Edition, William Arens, Michael Weigold and Christian Arens,
Hill Higher Education, 2017.
8. George E Belch, Michael A Belch and Keyoor Purani –9th Edition, 2011 - McGraw Hill
Education.
9. Integrated Advertising, Promotion, and Marketing Communications, Kenneth E. Clow and Donald
E. Baack, 5th Edition, 2012 – Pearson.
10. Kotler Philip and Eduardo Roberto, Social Marketing, Strategies for Changing Public Behaviour,
The Free Press, New York, 1989.
11. Kleppner’s Advertising Procedure – Ron Lane and Karen King, 18th edition, 2011 – Pearson.
12. The Advertising Association Handbook - J. J. D. Bullmore, M. J. Waterson, 1983 – Holt
Rinehart & Winston

Syllabus of courses of S.Y. B.Com Programme

(With effect from the Academic Year 2024-2025)
4. Vocational and Skill Enhancement Courses (VSEC)
 Company Secretarial Practice I

(3 Credits)
Semester III
1.Major
4. Vocational and Skill Enhancement Courses (VSEC)
4.A.b Company Secretarial Practice I
Course Objectives and Course Outcomes
Course Objectives
To provide the learners an insight about Company Secretarial Practices.
CObj 1
CObj 2 To make the learners understand the role of Company Secretary towards Company’s
statutory provisions, rules and regulations.
CObj 3 To make the learners understand the various aspects of Company Management,
meetings and reports.
CObj 4 To sensitize the position of a company secretary as the representative of the company

CObj 5 To appreciate the need for regular secretarial audit.

Course Outcomes: Learners will be able:

COut 1 Understand the features and responsibilities of a Company Secretary in accordance
with the Companies Act, 2013.
COut 2 Learners will be able to identify the different types of company secretarial posts.

COut 3 The learners will understand the growing need for Governance professionals in India

COut 4 The learners should have a complete understanding about various documents and its
importance.
COut 5 The learners will understand the role and significance of a Company Secretary in
corporate governance.
COut 6 The learners will be able to Differentiate between a Prospectus and a Statement in Lieu
of Prospectus.
COut 7 The learner will be able to recognize the essential contents of a Prospectus and the
importance of accuracy in its presentation.
COut 8 Learners will be able to understand the Rights, Responsibilities, Liabilities of
Company Secretary
COut 9 The learner will be able to demonstrate proficiency in ensuring that the company
complies with statutory and regulatory requirements.
COut 10 The learners will have opinions about corporate governance practices in India
 COut 11 The learners emerge as able service providers by recognizing the requirements of
various stakeholders
COut 12 The learners become conversant with the process of liaisoning, arbitration and
conciliation.
COut 13 The learners get motivated to become secretarial auditors and can Identify the legal
and regulatory framework governing secretarial audit in a corporate setting.
COut 14 Learners will comprehend the importance of effective communication with various
stakeholders such as shareholders, debenture holders, registrar of companies, and stock
exchanges in maintaining transparency and fostering trust within an organization.
COut 15 Learners will be able to understand the role of technology in secretarial
correspondence.
COut 16 Learners will be able to write Specimens of letters to various stakeholders.

Modules at a Glance

Company Secretarial Practice – I

Module No. Modules No. of Lectures

 1 Joint Stock Company And Company Secretarial Practice 15

2 Company Secretarial services 15

3 Secretarial Correspondence 15

Total No. of Lectures: 45

Sr. No Modules

1 Joint Stock Company and Company Secretarial Practices

● Company Secretary in the corporate Structure
Definition of a company secretary-Need for appointing a company secretary-
Three-dimensional role of a company secretary -Growth in the Indian
corporate sector and growing need for company secretaries in India.
● Joint stock Companies
Definition-Features, Types as per Companies Act, 2013. Company
Formation –Stages in Promotion- Role of Company Secretary with reference
to Start-ups- Secretarial Duties at each stage in the formation of public
company and private company- Documents related to company formation
including Memorandum of Association (MOA) - Articles of Association
(AOA) –Prospectus – Statement in Lieu of Prospectus-Content thereon.
Conversion and Re-conversion of Private and Public Company – Procedure
for conversion Company Secretary
● Company Secretary as a Governance professionals- Companies Act 2013
and changing role of company secretary in India. Rights, Responsibilities,
and Liabilities of a Company Secretary- Qualities and Qualifications,
Appointment procedure, Resignation and Removal.
● Career options with respect to company secretarial practices with special
mention about practicing professionals.
2 Company Secretary Services
● Liaison and Advisory Services –
Liaison with Register of Companies (ROC), Stock Exchange,
Depository Participants, Advisory services- Secretary as an advisor
to Chairman, and the
● Representation Services of Company Secretary at different forums-
At Company Law Board, Consumer Forum, SEBI, Arbitration &
conciliation services, Cyber Law compliance, Registrar of
companies.
● Secretarial Standards
Need and Importance –Advantages, Secretarial Standards
recommended by ICSI, Secretarial Standards -1-10.
 ● Secretarial Audit Need and Importance– Procedure and Stages, process, and
Scope of the audit.

3 Secretarial Correspondence
● Correspondence with the– Shareholders, Debenture Holders,
Registrar of Companies, Stock Exchanges.
● Role of technology in Secretarial Correspondence- Precaution to be taken in
secretarial correspondence- Preparation of secretarial calendar.
● Specimen–Letter to shareholders - Rights Issue, Bonus Issue, Letter to
ROC-Alteration of MOA/AOA, Letter to Stock Exchange
● Secretarial correspondence with Banks and NBFCs- Market
intermediary and other stakeholders including government.

Evaluation Pattern:

Company Secretarial Practice Paper I

 Question Paper Pattern (Academic Year: 2024-2025)

The following is the method of Assessment at the S.Y.B.Com for the Academic Year 2024-2025

Internal Exam: 40 marks

Written test on concept clarity for 10 Marks

Integrated Individual Experiential (IIE) Study based on the learners understanding of topics within the
syllabus and how these can be applied in out-of-class room learning. As it is individual projects (including
maintenance of personal finance diary) related to the syllabus, the learner may be tested for originality by
making them answer one or two questions on the topic while accepting the submission.
10 Marks

Group Projects: - 20 marks

The evaluation shall be on the basis of project presentation. Rubrics will be developed and
communicated.
The scheme of marking needs to be discussed with all other department members, authorized by
the HOD and sanctioned by the Principal
Scheme of marking need to be elaborate with the rubrics and should be enclosed with the
instructions to be given to the students about the CCE programme.
Such document should form part of the teaching methodology
Such document needs to be given wide publicity amongst the students.
The document to be submitted to the Exam wing well in advance preferably within 2 to 3 weeks
after the commencement of the semester.
Scheme of marking needs to be elaborate with the rubrics and should be enclosed with the
instructions to be given to the students about the CCE programme.
Such document should form part of the teaching methodology
Such document needs to be given wide publicity amongst the students.
The document to be submitted to the Exam wing well in advance preferably within 2 to 3 weeks
after the commencement of the semester.
Total: 40 Marks

Semester End Examination (SEE) : 60 Marks

Maximum Marks: 60
Duration: 2 Hours
Note: (1) All questions are Compulsory.
 Question Marks
Particulars (Nature of Questions)
No.
Q-l Answer following
(Module-I) a)
b) 15
OR
Descriptive Question
Q-2 Answer following
(Module-II) a)
b)
OR 15
Descriptive Question
Q-3 Answer following
(Module-Ill) a)
b) 15
OR
Descriptive Question
Q-4 B) Case Study (5) Based on entire syllabus
OR 15
Write short notes on (Any 3 out of 4) Based on
entire syllabus
Total 60

References:
 1. M. C.Bhandari : Guide to Company Law Procedure; Wadhwa & Company, Agra & Nagpur
2. K. V.Shanbhogue : Company Law Practice; Bharat Law House, New Delhi – 34
3. M. L.Sharma : Company Procedures and Register of Companies , Tax Publishers, Delhi
4. M.Chakborti, B. P.Bhargava: Company Notices, Meetings and Resolutions, Taxmann, New
Delhi
5. A.Ramaiya : Guide to the Companies Act, Wadhwa & Company, Nagpur
6. S.Kannan, V.S.Sowrirajan; Company Law Procedures Taxmann, New Delhi
7. Dr.K.R.Chandratre; Company Law & Secretarial Practice Bharat Law House, New Delhi –
34

Journals:
1. Chartered Secretary ICSI, New Delhi.

Books Recommended:
1. Secretarial Practice, M.C., Kuchhal, Vikas Publishing House, Bombay.
2. Company Secretarial Practice, S.A. Sherekar, Kitab Mahal, Delhi.
3. Text-Book of Company Secretarial Practice, P. K. Ghosh, Sultan Chand and Sons, New
Delhi.
4. Company Law and Secretarial Practice, Nafees Baig, Sterling Publishers, Delhi.
5. Company Law, N. D. Kapoor, Sultan Chand & Sons, New Delhi.
6. Manual of Secretarial Practice, B. N. Tandon, S. Chand &Company,New Delhi.
7. Guide to Companies Act, A. Ramaia. Pitmans Business Correspondence, Geoffery
Whitehead, David H. Whitehead, Wheeler Publishing, Allahabad.
8. Modern Business Correspondence, S. M. Nagamia& J. C.Bahl, Hind Kitabas Ltd., Bombay.
9. Communication through Letters and Reports,H.Menning, Ilinois Richard D. Irwin.
10. Business Communication, U.S. Rai & S.M. Rai, Himalaya Publishing House, Mumbai.
11. Business Communication, Homai Pradhan, D.S. Bhende and Vijaya Thakur, Himalaya
Publishing House, Mumbai.
12. Commercial Correspondence, P. K. Ghosh and Y.K. Bhushan.
13. Company Law and Secretarial Practice, Nafees Baig, Sterling Publishers, New Delhi.
14. Handbook of Business Letters, L.E. Frailey, Super Book House, Bombay.
15. Corporate Law and Secretarial Practice, N.D. Kapoor, Sultan Chand and Sons, New Delhi.

Syllabus of courses of S.Y. B.Com Programme

(With effect from the Academic Year 2024-2025)
4. Vocational and Skill Enhancement Courses (VSEC)
 Behavioural Economics-I (3 Credits)
Semester III
4. Vocational and Skill Enhancement Courses (VSEC)
4Ac. Behavioural Economics-I
4Ac. Behavioural Economics-I
Course Objectives and Course Outcomes
Course Objectives- Learners shall
CObj 1 Gain a comprehensive understanding of Behavioural economics by defining its scope,
exploring its historical background, and identifying key insights from psychology.
CObj 2 Explore the methodologies of Behavioural Economics and understand the disciplinary
context of economic experiments, their constituents, and their application in studying
human behaviour.
CObj 3 Understand the concepts of mental accounting, framing, anchoring and adjustments,
availability heuristic, and overconfidence bias and explore examples and applications
of each concept, particularly in the context of finance and investing.
CObj 4 Analyze the mechanisms and effects of cognitive biases on financial decision-making
and evaluate the advantages and disadvantages of heuristics along with investigating the
impact of overconfidence bias on financial decision-making
CObj 5 Explore the concept of confirmation bias, including its definition, background, and
evidence; understand the importance and implications of confirmation bias in decision-
making processes.
CObj 6 Examine the sunk cost fallacy and investigate prospect theory, key concepts such as risk
aversion, loss aversion, ergodicity, the value function, and framing effects.
Course Outcomes: Learners will be able to:
COut 1 Define Behavioural Economics and recall key concepts, such as bounded rationality
and heuristics.
COut 2 Identify pioneers in the field and explain their contributions to the development of
Behavioural Economics.
COut 3 Differentiate between the assumptions of neoclassical economics and the insights
provided by Behavioural Economics.
COut 4 Apply Behavioural concepts to analyze real-world economic phenomena, such as
consumer choices or market trends.
COut 5 Design and propose strategies or interventions informed by Behavioural Economics to
address specific economic or societal challenges.
COut 6 Identify examples of the concepts in real-world situations, illustrating their relevance in
decision-making processes.
COut 7 Explain the underlying psychological mechanisms behind mental accounting, framing,
anchoring and adjustment, the role of emotions, availability heuristic, and
overconfidence bias.
COut 8 Analyze the impact of anchoring and adjustment on negotiation processes and financial
decision-making.
COut 9 Evaluate the influence of the availability heuristic on judgments and decision outcomes,
considering its implications for risk perception and information processing.
COut 10 Critically assess the impact of overconfidence bias on financial decision-making,
exploring how it contributes to investment strategies and market dynamics.
COut 11 Recall the key elements of confirmation bias, including its role in information processing
and decision-making.
COut 12 Understand the psychological factors contributing to the persistence of the sunk cost
fallacy and its implications for rational decision-making.
COut 13 Apply prospect theory principles to evaluate decision scenarios, considering the impact
of risk aversion, loss aversion and framing effects on choices.
COut 14 Analyze decision scenarios using prospect theory, identifying instances where
individuals deviate from rational decision-making due to cognitive biases.
COut 15 Evaluate the relevance of prospect theory in explaining deviations from expected utility
theory, considering its application in diverse contexts such as investments and consumer
behavior.

Modules at a Glance
Behavioural Economics-I

Module No. Module No. of Lectures

1 Introduction to Behavioural Economics 15

2 Understanding human decision-making 15

3 Decision-making under risk and uncertainty 15

Total No. of Lectures: 45

Sr. No Modules

1 Introduction to Behavioural Economics

A. Introduction to Behavioural Economics: Definition and scope of Behavioural
Economics; Historical background of Behavioural Economics; Key insights from
Psychology.
B. Behavioural vs. neoclassical Economics- Distinction on the basis of foundation
and assumptions; market behavior and efficiency, role of information; Utility and
Preferences with policy implications.
C. Methodology of Behavioural Economics: Introduction to Experimental
Method: Disciplinary Context and Constituents of Economic Experiments; Game
Theory: Examples of Behavioural Game Theory.
Textbook reference:
Baddeley, M. (2019). Behavioral Economics and Finance. Routledge
Page No- 1-17
Angner, E. (2016). A course in Behavioral economics (2nd ed). Macmillan
Education.
Page No- 3-5
Morris Altman, 2023. "Introduction to the Handbook of Research Methods in
Behavioural Economics. Edward Elgar Publishing
Chapter 1- Page No- 1-12
2 Understanding human decision-making
A. Mental accounting and framing -Definition, Examples, Mental Accounting in
Investing; Anchoring and adjustments: Mechanism of anchoring and Adjustment
Effect in Finance
B. Availability heuristic: Understanding Heuristics, Advantages and
Disadvantages; Mechanism and examples of availability heuristics; Influence on
judgments and decision outcomes.
 C. Overconfidence bias: Meaning and types of overconfidence bias; Impact on
financial decision-making; Applications of overconfidence bias, Case Study: The
Ikea Effect
Textbook reference:
Cartwright, E. (2018). Simple heuristics for complex choices in Behavioral
Economics (3rd ed). Routledge.
Page No- 39-44
J. Holyoak & R. G. Morrison (Eds.), The Oxford Handbook of Thinking and
Reasoning. Oxford University Press.
Page No- 322-346
Angner, E. (2016). A Course in Behavioral Economics (2nd ed) Palgrave
Macmillan
Page No- 116-120
3 Decision-making under risk and uncertainty
A. Confirmation bias: Definition, background and evidence; Importance and
implications of confirmation bias; Role in information processing and decision-
making.
B. Sunk cost fallacy: History of Sunk Cost Fallacy, The psychology behind the
sunk cost fallacy; Unrealistic optimism. Understanding irrational persistence in
decision-making.
C. Prospect theory- History, Phases, Features and Criticism; Concepts of risk
aversion, loss aversion and Ergodicity; The value function and framing effects.
Textbook reference:
Angner, E. (2016). A course in Behavioral Economics (2nd ed), Palgrave
Macmillan
Page No- 110-113
Orrell, D. (2021). Prospect Theory in Behavioural Economics: Psychology,
neuroscience, and the human side of economics. Icon Books, Ltd. UK.
Page No- 51-68

Evaluation Pattern:
I. Continuous Assessment (C.A.) - 40 Marks
(iii) C.A.-I: Test – (Objective type of questions)- 20 Marks
(iv) C.A.-II: Case Studies/Assignments- 20 Marks

II. Semester End Examination (S.E.E.)- 60 Marks

QUESTION PAPER PATTERN OF SEE

Maximum Marks: 60 Marks
Time: 2 Hours
Note: 1) All four questions are compulsory
2) All Questions carry equal marks
3) Attempt any two questions out of three in each question
Question No Particulars Marks
 A) Full Length Question
Q-1 (from Module 1) B) Full Length Question 15 Marks
C) Application based Question
A) Full Length Question
Q-2 (from Module 2) B) Full Length Question 15 Marks
C) Application based Question
A) Full Length Question
Q-3 (from Module 3) B) Full Length Question
15 Marks
C) Application based Question
Short Notes (Any three out of six)
G. Unit-1
H. Unit-1
I. Unit-2
Q-4 (from Modules 1-3) 15 Marks
J. Unit-2
K. Unit-3
L. Unit-3

Reference books:
Essential Reading:
1. Angner, Eric, A Course in Behavioral Economics, Palgrave Macmillan, 2016.
2. Dhami, Sanjit, The Foundations of Behavioral Economics, Oxford University Press, 2016.
3. Cartwright, Edward, Behavioral Economics, 3rd edition, Routledge, 2018.
4. Corr, Philip and Anke Plagnol, Behavioral Economics: The Basics, Routledge, 2019.
5. Pariser Eli, The Filter Bubble: What the Internet is Hiding From You, The Penguin Press,
New York, 2011.
6. Norton Michael I. , Mochon Daniel, Ariely Dan, The “IKEA Effect”: When Labor Leads to
Love, Harvard Business School, 2011.

Advanced Reading:
1. Altman, Morris (ed.), Handbook of Contemporary Behavioral Economics, M.E. Sharpe,
New York, 2006.
2. Wilkinson, Nick and Matthias Klaes, An Introduction to Behavioral Economics, 2nd edition,
Palgrave Macmillan, 2012.
3. https://thedecisionlab.com/biases/representativeness-heuristic
4. https://thedecisionlab.com/biases/anchoring-bias#
5. https://thedecisionlab.com/biases

Syllabus of courses of S.Y. B.Com Programme

(With effect from the Academic Year 2024-2025
4. Vocational and Skill Enhancement Courses (VSEC)
 Journalism I
(3 Credits)
Semester III
4. Vocational and Skill Enhancement Courses (VSEC)
4.c. Journalism I
4.c. Journalism I
Course Objectives and Course Outcomes
Course Objectives
CObj 1 To introduce learners to the Print Journalism

CObj 2 To understand the organizational structure of a Newshouse

CObj 3 To introduce the learners to the Press Council of India

CObj 4 To understand Report Writing

CObj 5 To understand the Design and Makeup of the Newspaper

CObj 6 To understand the Principles of Basic Editing

CObj 7 To understand Feature Writing

CObj 8 To introduce learners to Audio Journalism

CObj 9 To understand the stages in Radio or Podcast production

CObj 10 To introduce learners to Television Journalism

CObj 11 To understand Digital Journalism

CObj 12 To introduce readers to Mobile Journalism

CObj 13 To understand the role Media plays in International Communication

Course Outcomes:
COut 1 The learners will get introduced to the Print Journalism

COut 2 The learners will understand the structure of a Newshouse

COut 3 The learners will get introduced to the Press Council of India

COut 4 The learner will understand Report Writing

COut 5 The learners will understand the Design and Makeup of the newspaper

COut 6 The learners will understand the Principles of Basic Editing

COut 7 The learner will learn to write Features

COut 8 The learners will be introduced to Audio Journalism

COut 9 The learners will understand the stages of Radio or Podcast production

COut 10 The learners will be introduced to Television Journalism

COut 11 The learners will gain knowledge about Digital Journalism

COut 12 The learners will learn about Mobile Journalism

COut 13 The learners will understand the important role Media plays in International
Communication

Modules at Glance
Journalism I
Module. Modules No. of
No. Lectures
1. Introduction to Print Journalism 15
2. Design and Makeup 15
3. Basics of Editing and Editorial 15
Total 45

Modules in Detail
Sr. No. Modules No. of
Lectures
1. Introduction to Print Journalism 15
● Introduction to Journalism - Definition of News, News v/s
Opinion, evaluating news, News Values, Principles of Journalism
– Accuracy, Brevity and Clarity and the Process of News
gathering
● Organizational structure of Newhouse: Editorial department,
Advertising department, Accounts department, Printing
department and Circulation department
● Press Council of India - Functions, Rationale behind its
establishment
● Report writing – Fundamentals of good writing, Five Ws and H
2. Design and Makeup 15
 ● Forms of Newspaper- Alt-weeklies, College/School newspapers,
Shopper papers, Community newspapers, Business newspapers,
Sports newspapers.
● Page Makeup- Factors of good layout
● Types of layouts - Horizontal, Vertical, Make Up, Circus,
Modular, Broadsheet, Tabloid
● Introduction and importance of Illustrations in newspaper
3. Basics of Editing and Editorial 15
● Principles of Editing – Language, Style, Space, Correctness and
Clarity
● Process of Editing - compiling of data
● Types of Editorials
● Features - Argument, Persuasion, Information, Interpretation,
Cementation, Entertainment
Total 45

Evaluation Pattern- 60:40

Internal Evaluation: 40 Marks

Students can select any TWO activities from the following:

1. Learners will require to attend a News Writing Workshop (organised by college)

where the learners practice crafting headlines, leads, and bodies for various news
stories. The learners will receive feedback on their writing style and adherence
to Journalistic Principles (20 Marks)
2. The facilitator will provide learners with a selection of poorly written news
articles and ask them to identify and correct errors in language, style, and
clarity. Discussion on the importance of thorough editing in ensuring quality
journalism can be initiated after this activity. (20 Marks)
3. The facilitator will provide learners with already designed newspaper and ask them
to redesign the layout of a newspaper page using software tools like Adobe
InDesign or Canva. The facilitator will encourage them to experiment with different layouts
and visual elements to enhance readability and appeal. (20 Marks)

External evaluation:
Marks: 60
Duration: 2 hours
Note: (1) All questions are compulsory
(2) Question number 1 to 3 carry 20 marks each
Question No. Particulars (Nature of question) Marks

Q.1 A) Short notes (any TWO out of THREE from Module I) 8

 B) Attempt any TWO (Module I) 12
1) Question
2) Question
3) Question

Q.2 A) Short notes (any TWO out of THREE from Module II) 8

B) Attempt any TWO (Module II) 12

1) Question
2) Question
3) Question

Q.3 A) Short notes (any TWO out of THREE from Module III) 8

B) Attempt any TWO (Module III) 12

1) Question
2) Question
3) Question
Total 60

Syllabus of courses of S.Y. B.Com Programme

(With effect from the Academic Year 2024-2025)
4. Vocational and Skill Enhancement Courses (VSEC)

Mass Communication I
(3 Credits)
 Semester III
4. Vocational and Skill Enhancement Courses (VSEC)
4.c. Mass Communication I
4.c. Mass Communication I
Course Objectives and Course Outcomes
Course Objectives
CObj 1 To define Mass Communication and identify its various types

CObj 2 To understand the process of Mass Communication along with its Features, Functions
and Channels
CObj 3 To analyse the impact of Mass Media on individuals

CObj 4 To understand the unconventional role of Mass Communication

CObj 5 To develop a broad perspective of the past and the present status of Mass Media in
India.
CObj 6 To understand the scope of Mass Media in India in terms of Mass Audience,
Community Journalism and PR
CObj 7 To familiarize the learner with the theories of Mass Communication

CObj 8 To introduce the learners to the basics of Documentary Making

CObj 9 To help the learners to assess the role of Mass Media in India

CObj 10 To acquaint the learners with some issues and laws related to Mass Media in India.

CObj 11 To introduce the learners to various job and career opportunities in the media industry.

Course Outcomes:
COut 1 The learner will be able to understand Mass Communication and its type

COut 2 The learner will be able to comprehend the psychological dimensions of behavioural
change through communication.
COut 3 The learner will be able to understand the concept and importance of Mass
Communication
COut 4 The learners will be able to appreciate the choice-based approach of the audience on
selecting the media.
COut 5 The learner will be able to understand Media Theories.

COut 6 The learner will be able to trace the development of Media since inception.

COut 7 The learner will get acquainted with development of Social Media
COut 8 The learners would get basic understanding of Documentary Making which would
incline their interest towards pursuing a career in the media industry.
COut 9 The learners will get sensitize about the role of media in society

COut 10 The learner will get acquainted with the promotional aspect of Mass Media.

COut 11 The learners will be able to analyse various media sources with special understanding
of Media Ethics, Laws and its role in the nation's development.
COut 12 The learners will understand the different career prospects related to Mass Media.

Modules at Glance
Mass Communication I
Module. Modules No. of
No. Lectures
1. Introduction to Mass Communication 15
2. Scope of Mass Media in India 15
3. Theories of Mass Communication- Basics 15
Total 45
Modules in Detail
Sr. No. Modules No. of
Lectures
1. Introduction to Mass Communication 15
• Definition, Means - Traditional, Electronic, Digital
• Process, Features, Functions and Channels of Mass Communication
• Psychological Dimension - Behavioural Change Theories
o Individual Difference Theory
o Social Cognitive Theory
• Communication as Subversion/Non-Conventional role – Silence, Satire
and Subterfuge

2. Scope of Mass Media in India 15

• Brief History and Current Status of each of the Media-viz. Newspaper,
Radio, Television, Cinema and Social Media
• Concept of Mass Audience
• Community Journalism
• PR as a Component of Mass Communication
3. Theories of Mass Communication- Basics 15
• Four Classical Theories of Mass Communication and Mass Media -
Authoritarian Theory, Libertarianism or Free Press Theory, Social
Responsibility Theory and Communist Theory.
• Magic Bullet/Hypodermic Needle/Stimulus Response Theory
• Spiral of Silence Theory
• Uses and Gratification Theory - Modern Application of uses and
gratification research - Mobile Phone, Social Media, Instant Messaging,
 Online Gaming, Animated News, Entertainment Media

Total 45
Evaluation Pattern- 60:40
Internal Evaluation: 40 Marks
1. Informational Podcast on SoundCloud/Spotify (20 marks)
Podcasts offer a convenient way of listening and learning. This will be the internal project for the
learners – hosting an educational podcast on audio distribution platforms, for example,
SoundCloud or Spotify. It can serve as an excellent activity for honing Learner’s articulation and
oratory skills.
Instructions for Learners:
Think of it as your own online radio show. You can either cover a particular subject like
Mythology, Gaming, Entrepreneurship, or even share general tips for studying, mindfulness, etc.
Here are some topics to spark your creativity:
● Tips on avoiding distractions and building concentration
● How to work independently and as a part of the team
● How to manage stress when you have too much on your plate.
● Fun ideas for team building exercises.
Listeners can subscribe to your audio series and access it on their laptops, smartphones,
and other internet-connected devices. What makes podcast work, besides their time-
efficiency, is that they offer a peek into your real-world experiences.
2. Facebook pages/Instagram of Fictional Characters (20 marks)
Literature classes usually have a project component wherein all students have to read a
given book and then produce a report on it. This can be applied in the class of Mass
Communication. The idea is to integrate social media into it
Instructions for Learners:
Instead of a regular book report, you can make a Facebook page or use Instagram of your
favorite characters from a story. The fictional character will have a distinct page
name, profile picture, and description.
You can take up a group project and can get the entire community of characters. Here, learners
will operate the pages of their respective characters to interact with one another as per the roles
depicted in the book. For instance, it might be interesting to see Elizabeth, Mr. Darcy, and Mrs.
Bennet from the novel Pride and Prejudice commenting on each other’s Facebook
posts/Instagram posts/feed/reel.
Please note, any kind of defamation or comments which will hurt individual sentiments to be
avoided. The learners should not comment on religion, caste, creed, gender, nationality, colour of
skin or any kind of discrimination. Also the learner should not comment on anything which will
hurt any national sentiments. No political criticism.
External evaluation:
Marks: 60
Duration: 2 hours
Note: (1) All questions are compulsory
(2) Question number 1 to 3 carry 20 marks each
Question No. Particulars (Nature of question) Marks
Q.1 A) Short notes (any TWO out of THREE from Module I) 8

B) Attempt any TWO (Module I) 12

1) Question
2) Question
3) Question

Q.2 A) Short notes (any TWO out of THREE from Module II) 8

B) Attempt any TWO (Module II) 12

1) Question
2) Question
3) Question

Q.3 A) Short notes (any TWO out of THREE from Module III) 8

B) Attempt any TWO (Module III) 12

1) Question
2) Question
3) Question
Total 60

Syllabus of courses of S.Y. B.Com Programme

(With effect from the Academic Year 2024-2025)
5. Ability Enhancement Courses/Value Enhancement Courses

5.a Linguistic Studies I - Sanskrit

(2 Credits)
Semester III
5. Ability Enhancement Courses/Value Enhancement Courses
 5.a Linguistic Studies I- Sanskrit
Course Objectives and Course Outcomes
Course Objectives
CObj 1 To create curiosity in the minds of learns about the chosen language

CObj 2 To help the learners understand the need to learn the chosen language

CObj 3 To introduce learners to the structure of the chosen language

CObj 4 To understand the richness of Indian selected languages with reference to consonants
and vowels
CObj 5 To understand unique characteristics of the chosen language

CObj 6 To understand the use of Gender and Tenses

CObj 7 To understand the use of Idioms and Phrases

CObj 8 To know the various Dialects of the chosen language

CObj 9 To understand the application of technology for communication by alternatively abled

CObj 10 To understand the need of learning Functional Language

CObj 11 To get familiarised with the Literature of the chosen language

CObj 12 To get familiarised with the Literature translated to the chosen language from other
languages
CObj 13 To learn to appreciate the other literary forms of the chosen language

Course Outcomes:
COut 1 The learner will be curious to learn the chosen language

COut 2 The learner will be able to understand the need to learn the chosen language

COut 3 The learner will get familiar with the structure of the chosen language

COut 4 The learner will understand the richness of Indian selected languages with reference
to constants and vowels
COut 5 The learner will understand unique characteristics of the chosen language

COut 6 The learner will understand how to apply knowledge of Gender and Tenses

COut 7 The learner will understand the use of Idioms and Phrases

COut 8 The learner will know the various dialects of the chosen language
COut 9 The learner will understand the application of technology for communication by
alternatively abled
COut 10 The learner will understand the need of learning functional language

COut 11 The learner will get familiarised with the Literature of the chosen language

COut 12 The learner will get familiarised with the Literature translated to the chosen language
from other languages
COut 13 The learner will learn to appreciate the other literary forms of the chosen language

Modules at Glance
Linguistic Studies I
Module. Modules No. of
No. Lectures
1. Introduction to Linguistic Studies 10
2. Languages in Communication 10
3. Sanskrit Literature 10
Total 30
Modules in Detail
Sr. No. Modules No. of
Lectures
1. Introduction to Linguistic Studies 10
● Structure of languages
● English language compared with the select Indian languages – viz,
Sanskrit, Marathi and Hindi
● Richness of Indian Languages with reference to Vowels,
Consonants (maatra)
● Rhythmic characteristics of Indian languages.
● Unique characteristics of language (such as Repeat words like
Sarsarahat)
● Logic behind numbers in regional languages
● Use of Tenses and Gender

2. Languages in Communication 10
● Use of Idioms and Phrases
● Oral and Written
● Dialects
● Communication for alternatively abled
● Use of Sign language
● Language learning – Use of Technology
● Need for learning Functional Language

3. Sanskrit Literature 10
● The faculty member shall discuss with the learners about the
richness of literature of the chosen language. Subsequently the
entire class will choose two authors and two poets.
The chosen literary work needs to be read and discussed in the
class. Based on this module, internal evaluation shall be done.
Total 30

Total marks: 50
Evaluation Pattern- 60:40
Internal Evaluation: 20 Marks
The faculty will decide the means of taking internal evaluation. It can be Oral Quiz, Dialogue
Exchange, Role Play, Reading Comprehension, Listening Comprehension etc.

External evaluation:
Marks: 30
Duration: 1 hours
Note: (1) All questions are compulsory
(2) The learners can write answers in the chosen language or in
English/Marathi/Hindi
Question No. Particulars (Nature of question) Marks
Questions with Flexibility is given to the faculty to decide the paper pattern. 30
sub questions Depending on the learner's ability, the faculty will design the
question paper. It can contain questions like identifying or
changing gender, identifying or changing tenses, making rhythmic
words, answer in one sentence etc.
Total 30

Syllabus of courses of S.Y. B.Com Programme

(With effect from the Academic Year 2024-2025)
5. Ability Enhancement Courses/Value Enhancement Courses

5.b Linguistic Studies I - Marathi

(2 Credits)
Semester III
5. Ability Enhancement Courses/Value Enhancement Courses
 5.b Linguistic Studies I- Marathi
Linguistic Studies I
Course Objectives and Course Outcomes
Course Objectives
CObj 1 To create curiosity in the minds of learns about the chosen language

CObj 2 To help the learners understand the need to learn the chosen language

CObj 3 To introduce learners to the structure of the chosen language

CObj 4 To understand the richness of Indian selected languages with reference to consonants
and vowels
CObj 5 To understand unique characteristics of the chosen language

CObj 6 To understand the use of Gender and Tenses

CObj 7 To understand the use of Idioms and Phrases

CObj 8 To know the various Dialects of the chosen language

CObj 9 To understand the application of technology for communication by alternatively abled

CObj 10 To understand the need of learning Functional Language

CObj 11 To get familiarised with the Literature of the chosen language

CObj 12 To get familiarised with the Literature translated to the chosen language from other
languages
CObj 13 To learn to appreciate the other literary forms of the chosen language

Course Outcomes:
COut 1 The learner will be curious to learn the chosen language

COut 2 The learner will be able to understand the need to learn the chosen language

COut 3 The learner will get familiar with the structure of the chosen language

COut 4 The learner will understand the richness of Indian selected languages with reference
to constants and vowels
COut 5 The learner will understand unique characteristics of the chosen language

COut 6 The learner will understand how to apply knowledge of Gender and Tenses

COut 7 The learner will understand the use of Idioms and Phrases
COut 8 The learner will know the various dialects of the chosen language

COut 9 The learner will understand the application of technology for communication by
alternatively abled
COut 10 The learner will understand the need of learning functional language

COut 11 The learner will get familiarised with the Literature of the chosen language

COut 12 The learner will get familiarised with the Literature translated to the chosen language
from other languages
COut 13 The learner will learn to appreciate the other literary forms of the chosen language

Modules at Glance

5.A.b Linguistic Studies I

Module. Modules No. of
No. Lectures
1. Introduction to Linguistic Studies 10
2. Languages in Communication 10
3. Marathi Literature 10
Total 30
 Modules in Detail

Sr. No. Modules No. of

Lectures
1. Introduction to Linguistic Studies 10
● Structure of languages
● English language compared with the select Indian languages – viz,
Sanskrit, Marathi and Hindi
● Richness of Indian Languages with reference to Vowels, Consonants
(maatra)
● Rhythmic characteristics of Indian languages.
● Unique characteristics of language (such as Repeat words like
Sarsarahat)
● Logic behind numbers in regional languages
● Use of Tenses and Gender
2. Languages in Communication 10
● Use of Idioms and Phrases
● Oral and Written
● Dialects
● Communication for alternatively abled
● Use of Sign language
● Language learning – Use of Technology
● Need for learning Functional Language
3. Marathi Literature 10
● The faculty member shall discuss with the learners about the
richness of literature of the chosen language. Subsequently the entire
class will choose two authors and two poets.
The chosen literary work needs to be read and discussed in the class.
Based on this module, internal evaluation shall be done.
Total 30

Total marks: 50
Evaluation Pattern- 60:40
Internal Evaluation: 20 Marks
The faculty will decide the means of taking internal evaluation. It can be Oral Quiz, Dialogue
Exchange, Role Play, Reading Comprehension, Listening Comprehension etc.

External evaluation:
Marks: 30
Duration: 1 hours
Note: (1) All questions are compulsory
(2) The learners can write answers in the chosen language or in
English/Marathi/Hindi

Question No. Particulars (Nature of question) Marks

Questions with Flexibility is given to the faculty to decide the paper pattern. 30
sub questions Depending on the learner's ability, the faculty will design the
question paper. It can contain questions like identifying or
changing gender, identifying or changing tenses, making rhythmic
words, answer in one sentence etc.
Total 30

Syllabus of courses of S.Y. B.Com Programme

(With effect from the Academic Year 2024-2025)
5. Ability Enhancement Courses/Value Enhancement Courses

5.c Linguistic Studies I - Hindi(2 Credits)

Semester III
 5. Ability Enhancement Courses/Value Enhancement Courses
5.c Linguistic Studies I - Hindi
Linguistic Studies I
Course Objectives and Course Outcomes
Course Objectives
CObj 1 To create curiosity in the minds of learns about the chosen language

CObj 2 To help the learners understand the need to learn the chosen language

CObj 3 To introduce learners to the structure of the chosen language

CObj 4 To understand the richness of Indian selected languages with reference to consonants
and vowels
CObj 5 To understand unique characteristics of the chosen language

CObj 6 To understand the use of Gender and Tenses

CObj 7 To understand the use of Idioms and Phrases

CObj 8 To know the various Dialects of the chosen language

CObj 9 To understand the application of technology for communication by alternatively abled

CObj 10 To understand the need of learning Functional Language

CObj 11 To get familiarised with the Literature of the chosen language

CObj 12 To get familiarised with the Literature translated to the chosen language from other
languages
CObj 13 To learn to appreciate the other literary forms of the chosen language

Course Outcomes:
COut 1 The learner will be curious to learn the chosen language

COut 2 The learner will be able to understand the need to learn the chosen language

COut 3 The learner will get familiar with the structure of the chosen language

COut 4 The learner will understand the richness of Indian selected languages with reference
to constants and vowels
COut 5 The learner will understand unique characteristics of the chosen language

COut 6 The learner will understand how to apply knowledge of Gender and Tenses
COut 7 The learner will understand the use of Idioms and Phrases

COut 8 The learner will know the various dialects of the chosen language

COut 9 The learner will understand the application of technology for communication by
alternatively abled
COut 10 The learner will understand the need of learning functional language

COut 11 The learner will get familiarised with the Literature of the chosen language

COut 12 The learner will get familiarised with the Literature translated to the chosen language
from other languages
COut 13 The learner will learn to appreciate the other literary forms of the chosen language

Modules at Glance
5.A.c Linguistic Studies I
Module. Modules No. of
No. Lectures
1. Introduction to Linguistic Studies 10
2. Languages in Communication 10
3. Hindi Literature 10
Total 30
Modules in Detail
Sr. No. Modules No. of
Lectures
1. Introduction to Linguistic Studies 10
● Structure of languages
● English language compared with the select Indian languages – viz,
Sanskrit, Marathi and Hindi
● Richness of Indian Languages with reference to Vowels, Consonants
(maatra)
● Rhythmic characteristics of Indian languages.
● Unique characteristics of language (such as Repeat words like
Sarsarahat)
● Logic behind numbers in regional languages
● Use of Tenses and Gender
2. Languages in Communication 10
● Use of Idioms and Phrases
● Oral and Written
● Dialects
● Communication for alternatively abled
● Use of Sign language
● Language learning – Use of Technology
● Need for learning Functional Language
 3. Hindi LIterature 10
● The faculty member shall discuss with the learners about the
richness of literature of the chosen language. Subsequently the entire
class will choose two authors and two poets.
The chosen literary work needs to be read and discussed in the class.
Based on this module, internal evaluation shall be done.
Total 30

Total marks: 50
Evaluation Pattern- 60:40
Internal Evaluation: 20 Marks
The faculty will decide the means of taking internal evaluation. It can be Oral Quiz, Dialogue
Exchange, Role Play, Reading Comprehension, Listening Comprehension etc.

External evaluation:
Marks: 30
Duration: 1 hours
Note: (1) All questions are compulsory
(2) The learners can write answers in the chosen language or in
English/Marathi/Hindi

Question No. Particulars (Nature of question) Marks

Questions with Flexibility is given to the faculty to decide the paper pattern. 30
sub questions Depending on the learner's ability, the faculty will design the
question paper. It can contain questions like identifying or
changing gender, identifying or changing tenses, making rhythmic
words, answer in one sentence etc.
Total 30

Syllabus of courses of S.Y. B.Com Programme

(With effect from the Academic Year 2024-2025)

6. Foundation of Research Skills (Internship/Field Project/Research Project/Community

Engagement) (2 Credits)
Semester III
 S P Mandali’s
R. A. Podar College of Commerce and
Economics (Autonomous),
Matunga, Mumbai-400019

Syllabus
And
Question paper pattern of Course
Bachelor of Commerce
S.Y. B. Com Semester IV
Syllabus as per National Education Policy 2020
To be implemented for Academic Year 2024-2025

HYPERLINK "http://www.rapodar.ac.in" www.rapodar.ac.in

Bachelor of Commerce (B.Com) Programme
Syllabus as per National Education Policy 2020

Course Structure
S.Y.B.COM (Level 5.0)
(To be implemented from Academic Year- 2024-25)
 Bachelor of Commerce (B.Com) Programme
Under Choice Based Credit, Grading and Semester System Course
Structure
S.Y.BCOM (Level 5.0)
(Academic Year- 2024-25 onwards)

No. of Semester IV Credits

Courses
1 Major
1.A Business Studies IV
1.A.a Accountancy and Financial Management -IV 03
1.A.b Commerce IV -Production and Finance 03
1.B Any one course from the following list of the courses
1.B.a Financial Accounting and Auditing- VI 03
(Cost and Management Accounting- II)
1.B.b Business Management II 03
2 Minor
Business Economics IV 03
3 General/Open Elective
Business Law II 03
4.A Vocational and Skill Enhancement Courses (VSEC)
Any one course from the following list of the courses
4.A.a Advertising II 03
4.A.b Company Secretarial Practice II 03
4.A.c Introduction to Behavioural Economics II 03
4.A.d Journalism II 03
4.A.e Mass Communication II 03
5.A Ability Enhancement Courses/Value Enhancement Courses
Linguistic Studies ( Any one course from the following list of the courses)
5.A.a Sanskrit II 02
5.A.b Marathi II 02
5.A.c Hindi II 02
6 Internship/Field Project/Research Project/Community
Engagement( Any one course from the following list of the courses)
6.a Foundation of Research Skills (Internship)-II 02
6.b Foundation of Research Skills (Research Project)-II 02
6.c Foundation of Research Skills (Field Project)-II 02
Total Credits 22
 Syllabus of courses of SY B. Com Programme
(With effect from the Academic Year 2024-2025)
1. Major

Accountancy and Financial Management – Paper IV (AFM–IV)

(3 Credits)
Semester IV

1.Major
1.A Business Studies IV
1.A.b Accountancy and Financial Management – Paper – IV
Course Objectives and Course Outcomes
Course Objectives
CObj 1 To acquaint learners with procedure for Issue, Conversion & Redemption of Securities.

CObj 2 To acquaint learners with the concept of buyback of shares, conditions of buyback and
the accounting treatment thereof.
CObj 3 To acquaint learners with the Investments in fixed and variable income earning
securities and its accounting treatment.
CObj 4 To acquaint learners with the meaning, significance and methods of valuation of shares
& investment of the company.
Course Outcomes: Learners will be able:
COut 1 Able to Gain proficiency in recording these transactions and analyzing their impact
on the financial position of the issuing entity.
COut 2 Develop skills in accounting for share repurchases, understanding the impact on
equity, and evaluating the financial benefits and risks of buyback initiatives.
COut 3 Understand the factors influencing valuation, and apply techniques to determine fair
value for informed decision-making and financial reporting.
 Modules at a Glance
Accountancy and Financial Management – Paper – IV

Modul Modules No. of Lectures

e No.
1 Introduction to Company Accounts and Issue, 18
Conversion and Redemption of Securities

2 Buyback of Shares 09

3 Investment Accounting (w.r.t AS 13) 08

4 Valuation of Shares and Investment 10

Total No. of Lectures: 45

Sr. No. Modules

1 Introduction to Company Accounts and Issue, Conversion and Redemption of

Securities
● Issue of Shares:
Different modes IPO, Preferential, Rights, ESOP, SWEAT and ESCROW
account, Issue of shares at par, premium, Under subscription and Over
subscription of shares, forfeiture and reissue of forfeited shares, issue of shares
for consideration other than cash.
● Issue & Redemption of Preference Shares – Accounting.
Provision of the Companies Act for redemption of Preference Shares (Sec 55 of
the Companies Act, 2013), Companies (Share and Debentures) Rules.
● Issue & Redemption of Debentures:
Types of Debentures, Issue of Debentures at par, premium and discount, Issue
of Debentures with consideration of Redemption, Issue of debentures for cash
receivable in installments or at a time Issue of debentures for consideration
other than cash. With reference to relevant provisions of Companies Act 2013
● Issue of Debentures – Accounting
Introduction : Provisions of Section 71 (1) and (4) of the Companies Act, 2013,
Creation and investment of DRR including The Companies (Share Capital and
Debentures) Rules, 2014, the methods of writing-off discount/loss on issue of
debentures; Terms of issue of debentures.
● Methods of Conversion
● Methods of redemption of debentures: By payment in lumpsum and by
payment in installments (excluding from by purchase in open market),
Conversion.(Question on entries. ledgers and/or Balance Sheet and /or
redemption of preference shares) Share Split, Book building, ESOP, Sweat
Equity, Underwriters Liability
 AC: 12/02/2024

2 Buyback of Shares

● Company Law / Legal provisions (including related restrictions, power, transfer to

capital redemption reserve account, and prohibitions)
● Compliance of conditions including sources, maximum limits, and debt-equity
ratio.
● Cancellation of Shares Bought back(Excluding Buy Back of minority
shareholding)
● With reference to relevant provisions of the Companies Act 2013
3 Investment Accounting (w.r.t AS 13)
● For shares (variable income-bearing securities)
● For debentures/Preference shares (fixed income bearing securities)
● Accounting for transactions of purchase and sale of investments with ex and cum
interest prices and Cost of investment sold and carrying cost as per weighted
average method (Incl. brokerage).
● Columnar format for an investment account.
4 Valuation of Shares and Investment
● Valuation of Goodwill
● Net Asset Method (Intrinsic Value)
● Yield Value Method
● Fair Value Method
 AC: 12/02/2024
Evaluation Pattern:

Accountancy and Financial Management - Paper – IV(AFM- IV)

Question Paper Pattern (Academic Year: 2024-2025)

Internal Examination – 40 Marks

Class Test 20 marks
Project/Assignment 20 marks
Total 40 marks

Semester End Examination (SEE) - 60 Marks

Maximum Marks 60 marks
Number of Questions to be Set 05 (Five)
Duration 02 Hours

Note:
1. Attempt any four questions
2. Question. No. 1,2 & 3 may be divided into sub-questions of 10/5, 8/7 or 5/5/5 marks each or one
full question of 15 Marks.

Question Particulars (Nature of Questions) Marks Marks

No. (Given) (To be
attempted)
Q1 Practical Question/s 15 15
Q2 Practical Question/s 15 15
Q3 Practical Question/s 15 15
Q4 Case Study/Concept /Application Based Practical Questions 21 15
To be given: Seven (07)
To be attempted: Any Five (05)
Q5 Concept Based Theory Questions 21 15
To be given: Seven (07)
To be attempted: Any Five (05)
Total 87 60
 AC: 12/02/2024
Reference books:

1. Ashish K. Bhattacharyya – “Financial Accounting for Business Managers”, Prentice Hall

of India Pvt. Ltd.
2. Shashi K. Gupta – “Contemporary Issues in Accounting”, Kalyani Publishers
3. R. Narayanaswamy – “Financial Accounting”, Prentice Hall of India, New Delhi
4. Ashok Sehgal – “Fundamentals of Financial Accounting”, Taxmann’s Publishers
5. Lawmann's – Limited Liability Partnership Act, 2008
6. CS Rajesh Lohia, CA. Virendra K. Pamecha – Handbook on LLP – Limited Liability
Partnership
7. Introduction to Accountancy T.S. Grewal S. Chand and Co. (P) Ltd., New Delhi
8. Advanced Accounts Shukla and Grewal S. Chand and Co. (P) Ltd., New Delhi
9. Advanced accountancy R.L. Gupta and M. Radhaswamy S. Chand and Co. (P) Ltd., New
Delhi
10. Modern Accountancy Mukerjee and Hanif Tata Mc. Grow Hill and Co. Ltd., Mumbai
11. Shashi K. Gupta – “Contemporary Issues in Accounting”, Kalyani Publishers
12. R. Narayanaswamy – “Financial Accounting”, Prentice Hall of India, New Delhi
13. Ashok Sehgal – “Fundamentals of Financial Accounting”, Taxmann’s Publishers
14. Financial Accounting Reporting – Barry Elliot and Jamie Elliot – Prentice Hall (14th
Edition)
15. Financial Accountancy Lesile Chand Wichk Pretice Hall of India Adin Bakley (P) Ltd.
16. Ashish K. Bhattacharyya – “Financial Accounting for Business Managers”, Prentice
Hall of India Pvt. Ltd.
 AC: 12/02/2024

Commerce IV (3 Credits)

1.Major
1.A Mandatory Business Studies IV
1.A.a Commerce- IV- Production and Finance
Course Objectives and Course Outcomes
Course Objectives
To provide a comprehensive understanding of the concepts of Production and
CObj 1 Inventory Management.
CObj 2 To discuss inventory management techniques used at various manufacturing units.

CObj 3 To familiarize learners with the Importance of Quality Management and orient them
toward its Tools and Techniques
CObj 4 To provide an understanding of the concepts of Capital and Money Markets and
differentiate between Primary and Secondary Markets.
CObj 5 To guide learners in understanding the pivotal role played by stock exchanges in
facilitating trade, price discovery, and liquidity provision in financial markets.
CObj 6 To Differentiate between the roles of institutions and individuals in the Indian
financial system, gaining a comprehensive understanding of how various players
contribute to the stability and functioning of financial markets.
Course Outcomes: Learners will be able:
COut 1 To understand the production process of industries and the inventory control
techniques followed by them.
COut 2 To demonstrate an understanding of how AI technologies contribute to efficient and
innovative logistic strategies, ensuring streamlined operations and effective supply
chain management.
COut 3 To gain a comprehensive understanding of Quality Management, including the
dimensions of quality.
COut 4 To demonstrate proficiency in various Quality Management tools.

COut 5 To acquire expertise in Service Quality Management and showcase the ability to
implement measures for improving service quality.
COut 6 To recognize and analyze the latest developments and innovations in the field,
fostering adaptability and a forward-looking perspective in ensuring continuous
improvement in quality processes.
COut 7 To possess a comprehensive understanding of the structure of the Indian Financial
Market
 AC: 12/02/2024
COut 8 To comprehend the roles of regulatory and promotional institutions in the Indian
financial system
COut 9 To demonstrate a comprehensive understanding of Mutual Funds and relevance of the
Commodity Market and Commodity Boards in the Indian financial landscape
COut 10 To recognize the importance of Microfinance in fostering financial inclusion

COut 11 To become more financially included by participating in financial markets.

 AC: 12/02/2024

Modules at a Glance
Commerce- IV: Production and Finance

Module No. Modules No. of Lectures

1 Production & Inventory Management 11

2 Quality Management 10

3 Indian Financial System – Institutional Framework 12

4 Indian Financial System-II Markets and Players - 12

Institutions and Individuals
markets and Players - Institutions and Individuals
Total No. of Lectures: 45

Sr. No Modules

1 Production & Inventory Management

● Production Management & Production Systems: Production

Management: Meaning, Scope-Production Systems: Types - Continuous
and Intermittent.
Production Planning and Control- Process
● Productivity: Concept-Factors Influencing Productivity, Productivity
Management in India, Measuring productivity
● Inventory Management & Control: Objectives and Techniques
● Logistic Management: Relevance and importance
2 Quality Management
● Introduction to Quality Management : Dimensions of Quality, Need
for 360 degree Quality Management - Quality Circles
● Quality Management Tools and Techniques: TQM – Importance, Six
Sigma – Process, ISO 9000 as an enabler for Quality Management-
Kaizen – Process.
● Service Quality Management: Meaning and Importance- Employee
Training and Development in Service Quality-SERVQUAL
Model-Measures to improve service quality.
● Emerging trends in Quality Management

3 Indian Financial System – Institutional Framework

● Structure of Indian Financial Market: Organized and Unorganized

Markets, Capital and Money Market, Primary and Secondary Market
● Stock Exchange: Role and Functions.
● Regulatory and Promotional Institutions: Role of SEBI, IRDA,
PFRDA NABARD - Credit Rating Agencies in India
 AC: 12/02/2024
● Dematerialization and Depository Participant: Process of opening
Demat A/c- Role of NSDL and CDSL
4 Contemporary issues in Management
Indian Financial System-II
Markets and Players - Institutions and Individuals
● Mutual Funds: Factors responsible for growth of mutual funds in
India- Systematic Investment Plan.
● Non-Banking Financial Institutions- Asset Management
Companies, Refinance Companies- Angel Investors
● Micro Finance – Importance -Select Micro finance institutions in India
● Personal finance – Preparing Individual Savings, Investment, and
Pension (NPS) Plans.

Evaluation Pattern:
Internal Exam: Cumulative Continuous Assessment (CCA) 40 marks
● Written test on concept clarity for 10 marks
● Integrated Individual Experiential (IIE) 10 Marks
● Group projects- 20 marks
The evaluation shall be on the basis of project presentation. Rubrics will be developed and
communicated.

Semester End Examination (SEE)- 60 Marks

Maximum Marks: 60
Duration: 2 Hours
Note: (1) All questions are Compulsory.

Question No. Particulars (Nature of Questions) Marks

Q-1 A Answer the following:
(Module-I) A) 12
B)
OR
Descriptive Question
Q-2 Answer the
(Module-II) following: 12
A)
B)
OR
Descriptive Question
Q-3 Answer the
(Module-III) following: 12
A)
B)
OR
Descriptive Question
 AC: 12/02/2024
Q-4 Answer the
(Module-IV) following: 12
A)
B)
OR
Descriptive Question
Q-5 A) Case Study
(Entire Syllabus) OR 12
B) Short notes (Any 03 out of 05)

Total 60

Reference books:

1. Production and Operations Management –ProfL.C.Jhamb, Event Publishing House.

2. Production Planning & Control- ProfL.C.Jhamb, Event Publishing House
3. Production & Operation Management (Text & Cases)- K.Ashwathappa&G.Sudeshana Reddy,
Himalaya Publication.
4. Launching New Ventues : An EnterpreneurialApproach-KathleenR.Allen, Cengage Learning
5. Essentials of Inventory Management-MaxMuller,Amacon Publishes
6. Financial Institutions and Markets : Structure Growth& Innovations – L.M.Bhole , Jitendra
Mahakad, Tata McGraw Hill.
7. The IndianFinancial System and Financial Market Operator-VasantDesai, Himalaya
Publishing
8. Indian Financial System—Bharathi Pathiak, Pearson Publication, 2010.
9. Financial Institutions and Markets : Structure Growth & Innovations – L.M.Bhole , Jitendra
Mahakad, Tata McGraw Hill, 2017.
10. The Indian Financial System and Financial Market Operator-Vasant Desai, Himalaya
Publishing, 2010.
11. Indian Financial System – M.Y.Khan, Tata McGraw –Hill, 2006.
12. Production and Operations Management –Anandkumar Sharma, Anmol
Publication, 2007.
13. What Every Indian Should Know About Investing – Vinod Potttayil, Imagine Books Pvt.
Ltd., 2017.
14. Bhole, L.M., Financial Markets and Institutions. Tata McGraw Hill Publishing, 2004.
15. Start up Stand up: A step by stepguide to Growing your Business,NandiniVaidyanathan,
Jaico Publishing House,Mumbai
 AC: 12/02/2024

Syllabus of courses of S.Y. B.Com Programme

(With effect from the Academic Year 2024-2025)
1. Major (1.B Any one course from the following list of the courses)

1.B.a Financial Accounting and Auditing - Paper - VI

Cost and Management Accounting - Paper - II (CMA-II)

(3 Credits)
Semester IV
1.Major
1.B Any one course from the following list of the courses
1.B.a Financial Accounting and Auditing - Paper - VI
Cost and Management Accounting - Paper - II (CMA-II)
Course Objectives and Course Outcomes
Course Objectives
To acquaint learners with the preparation of cost sheet and statement of reconciliation
CObj 1 of profits/losses between Cost Records and Financial Records.
CObj 2 To acquaint learners with the fundamental concepts and types of budgets.

CObj 3 To acquaint learners with the various ratios used in financial statements analysis by a
stakeholder in a decision-making process about an entity.
CObj 4 To acquaint learners with the knowledge and ability to use various capital budgeting
techniques in a decision-making process.
Course Outcomes: Learners will be able:
COut 1 Develop the ability to calculate unit costs accurately, applying cost allocation
methods.
COut 2 Analyze budget variances and develop strategies for corrective actions, contributing to
organizational performance improvement.
COut 3 Interpret ratios related to liquidity, profitability, and solvency, providing valuable
insights for effective decision-making and strategic planning in various business
contexts.
COut 4 Gain expertise in evaluating long-term investment decisions through capital budgeting
techniques.
 AC: 12/02/2024
Modules at a Glance
Financial Accounting and Auditing - Paper – VI
Cost and Management Accounting - Paper - II (CMA-II)
Module Modules No. of Lectures
No.
1 Unit Costing and Reconciliation 10
2 Budgetary Control 10

3 Ratio Analysis 12

4 Capital Budgeting 13

Total No. of Lectures: 45

Sr. No Modules

1 Unit Costing and Reconciliation

● Introduction to Unit costing
● Cost collection procedure in unit costing
● Job Costing and Batch costing
● Difference between job and batch costing
● Classification of Costs, Prime Cost (Direct Cost), Factory Cost (Work Cost),
Cost of Production (Cost of Goods produced and Sold, Cost of Sales
● Cost Sheet, Total Costs and Unit Costs, Different Costs for different purposes
● Note : Practical problems on preparation of cost sheet Practical Problems
based on Reconciliation of Cost and Financial Accounts
2 Budgetary Control
● Concepts, Types of Budget, Advantages and Limitations
● Process of preparing budgets.
● Differentiate between fixed and flexible budget.
● Preparation of Fixed, Flexible and Cash Budget
3 Ratio Analysis
Meaning, classification, advantages and Limitations
1. Balance Sheet Ratios :
i. Current Ratio
ii. Liquid Ratio
iii. Stock Working Capital Ratio
iv. Proprietary Ratio
v. Debt Equity Ratio
vi. Capital Gearing Ratio
2. Revenue Statement Ratio:
i. Gross Profit Ratio
ii. Expenses Ratio
iii. Operating Ratio
iv. Net Profit Ratio
v. Operating Profit Ratio
 AC: 12/02/2024
vi. Stock Turnover Ratio
3. Combined Ratio:
i. Debtors Turnover
ii. Creditors Turnover
iii. Return on Capital Employed (Including Long Term Borrowings)
iv. Return on Proprietor’s Fund (Shareholders Fund and Preference Capital)
v. Return on Equity Capital
vi. Dividend Payout Ratio
vii. Debt Service Ratio
viii. EPS
ix. P/E Ratio
x. Dividend Yield Ratio
4 Capital Budgeting
● Introduction to Capital Budgeting, Classification, process
● Capital budgeting techniques - Payback Period, Accounting Rate of Return,
Net Present Value, Internal Rate of Return, Profitability Index, Discounted
Payback period.
 AC: 12/02/2024
Evaluation Pattern:

Financial Accounting and Auditing - Paper – VI (FAA- VI) –

Cost and Management Accounting - Paper – II (CMA- II)

Question Paper Pattern (Academic Year: 2024-2025)

Internal Examination - 40 Marks

Class Test 20 marks

Project/Assignment 20 marks
Total 40 marks

Semester End Examination (SEE) - 60 Marks

Maximum Marks 60 marks

Number of Questions to be Set 05 (Five)
Duration 02 Hours

Note:
1. Attempt any four questions
2. Question. No. 1,2 & 3 may be divided into sub-questions of 10/5, 8/7 or 5/5/5 marks each or one
full question of 15 Marks.

Question Particulars (Nature of Questions) Marks Marks

No. (Given) (To be
attempted)
Q1 Practical Question/s 15 15
Q2 Practical Question/s 15 15
Q3 Practical Question/s 15 15
Q4 Case Study/Concept /Application Based Practical Questions 21 15
To be given: Seven (07)
To be attempted: Any Five (05)
Q5 Concept Based Theory Questions 21 15
To be given: Seven (07)
To be attempted: Any Five (05)
Total 87 60
 AC: 12/02/2024
Reference books:

1. Cost and Management Accounting - Colinn Dury 7th Edition

2. Cost and Management Accounting- Dbarshi Bhattacharyya Pearson Publications 2013
edition
3. Management Accounting - M. Y. Khan
4. Management Accounting - I. M. Pandey
5. Cost Accounting- A managerial emphasis by Horngren, Charles, Foster and Datar, Prentice
Hall
6. Management Accounting by Khan and Jain, Tata McGraw Hill
7. Practical Costing by P C Tulsian, Vikas New Delhi
8. Advanced problems and solutions in cost Accounting by S N Maheshwari, Sultan Chand
New Delhi
9. Cost Accounting (For B. Com 4th Sem, Delhi Univ) by Arora M N, Vikas Publishing House
Pvt. Ltd.
10. A Textbook of Cost And Management Accounting - 10th Edn by Arora M N, Vikas
Publishing House Pvt. Ltd.
11. Cost Accounting: Principles & Practice - 12 Edn by Arora M N, Vikas Publishing
House Pvt. Ltd.
12. Essentials of Cost Accounting by Arora M N, Vikas Publishing House Pvt. Ltd.
13. Students Guide to Cost Accounting & Financial Management (Set of 2 Volumes)
(CAIPCC) (Group I) by Bhavesh N. Chandarana, Taxmann
14. Lectures on Costing by Swaminathan: S. Chand and Company (P) Ltd., New Delhi
15. Cost Accounting by C.S. Rayudu, Tata Mc. Grow Hill and Co. Ltd., Mumbai
16. Cost Accounting by JawaharLal and SeemaSrivastava, Tata Mc. Grow Hill and Co. Ltd.,
Mumbai
17. Cost Accounting by Ravi M. Kishore, Taxmann Ltd., New Delhi
18. Principles and Practices of Cost Accounting by N.K. Prasad, Book Syndicate Pvt. Ltd.,
Calcutta
19. Cost Accounting Theory and Practice by B.K. Bhar, Tata Mc. Grow Hill and Co. Ltd.,
Mumbai
20. Cost Accounting Principles and Practice by M.N. Arora, Vikas Publishing House Pvt. Ltd.,
New Delhi
21. Advanced Cost and Management Accounting: Problems and Solutions by V.K. Saxena and
C.D. Vashist, S. Chand and Company (P) Ltd., New Delhi
22. Cost Accounting by S.P. Jain and K.L. Narang, Kalyani Publishers, LudhianaModern
23. Cost and Management Accounting by M. Hanif, Tata McGraw Hill Education Pvt. Ltd.,
New Delhi
24. Fundamentals of Cost Accounting by Jhamb. H. V., Ane Books Pvt. Ltd.
25. Cost Accounting by Gupta Nirmal, Ane Books Pvt. Ltd.
 AC: 12/02/2024
Syllabus of courses of S.Y. B.Com Programme
(With effect from the Academic Year 2024-2025)
1. Major (1.B Any one course from the following list of the courses)

Business Management II (3 Credits)

Semester IV

1.Major
1.B Any one course from the following list of the courses
1.B.b Business Management II- Marketing Management-II
Course Objectives and Course Outcomes
Course Objectives
CObj 1 To Familiarize Learners with Distribution in Marketing
CObj 2 To Discuss Marketing Channels and Intermediaries:
CObj 3 To Provide an Overview of Logistics Management:
CObj 4 To Introduce Learners to Promotion Concepts:
CObj 5 To Explore Trends and Practices in Promotion:
CObj 6 To Define and Distinguish Buyer Behavior Concepts:
CObj 7 To Examine Factors and Processes in Buyer Behavior
Course Outcomes: Learners will be able:
COut 1 To understand the role of distribution in marketing, recognizing its significance in
reaching consumers efficiently.
COut 2 To differentiate between direct and indirect marketing, and explore technology-enabled
distribution strategies for enhanced efficiency.
COut 3 To comprehend marketing channels, including the roles of intermediaries in
distribution, factors influencing channel decisions, and the impact of E-Marketing.
COut 4 To grasp the meaning, need, and importance of logistics management, including the
integration of AI, and contemplate the future of logistics in India.
COut 5 To comprehend the introductory aspects of promotion, understanding the elements of
the promotion mix.
COut 6 To analyze factors influencing promotion mix decisions, fostering a strategic
understanding of promotional activities.
COut 7 To understand Integrated Marketing Communication (IMC) and develop effective
marketing communication through multiple media.
COut 8 To explore recent trends in promotion, understanding evolving strategies and tools in
contemporary marketing practices.
COut 9 To understand the fundamental concepts of buyer behavior.
COut 10 To distinguish between final consumer and organizational consumer, recognizing the
unique characteristics and considerations for each.
COut 11 To comprehend the buying behavior of final consumers, exploring the factors that
influence their decision-making process across different types of goods.
COut 12 To gain insights into the buying behavior of organizational consumers,
 AC: 12/02/2024
Modules at a Glance
Business Management II- Marketing Management-II

Module No. Modules No. of Lectures

1 Distribution and Logistics Management 15
2 Promotion 15

3 Understanding Buyer Behavior 15

Total No. of Lectures: 45

Sr. No Modules

1 Distribution and Logistics Management

● Distribution in Marketing: Direct and Indirect Marketing- Technology
enabled Distribution Strategies
● Marketing Channels: Intermediaries in Distribution- Factors affecting
channel decisions - E-Marketing
● Logistics Management: Meaning, Need and Importance - AI in
logistics Management, Future of Logistics Management in India
● Packaging and Warehousing-Rules and Regulations -Importance -
Career prospects
2 Promotion

● Introduction to Promotion: Elements of promotion mix, Factors

affecting promotion mix decisions
● Integrated Marketing Communication: Developing Effective
Marketing Communication through multiple media including Personal
Communication - Use of Social Media platforms -Influencer Marketing
● Recent Trends in Promotion: Strategies and tools
● Ethical Practices: Data Privacy and Marketing-Sustainability and
Green Marketing
3 Understanding Buyer Behaviour

● Concept: Definition of Consumer-Final Consumer-Customer-

Organizational Consumer- Distinction between Final Consumer and
Organizational Consumer
● Buying Behavior of Final Consumer:
Factors affecting buyer behavior- Steps in Consumer Buying decision
making process (with respect to different types of goods)
● Buying Behavior of Organizational Consumer:
Factors affecting organizational buyer behavior- Steps in organizational
buying process
● Government as a buyer: Government Purchases-Buying process with
special reference to GeM portal
 AC: 12/02/2024
Evaluation Pattern:
Internal Exam: Cumulative Continuous Assessment (CCA) 40 marks
● Written test on concept clarity for 10 marks
● Integrated Individual Experiential (IIE) 10 Marks
● Group projects- 20 marks
The evaluation shall be on the basis of project presentation. Rubrics will be developed and
communicated.

Semester End Examination (SEE)- 60 Marks

Maximum Marks: 60
Duration: 2 Hours
Note: (1) All questions are Compulsory.
Question No. Marks
Particulars (Nature of Questions)
Q-1 A Answer the following:
(Module-I) A)
B) 15
OR
Descriptive Question

Q-2
(Module-II) Answer the
following: 15
A)
B)
OR
Descriptive Question

Q-3
(Module-III) Answer the
following: 15
A)
B)
OR
Descriptive Question

Q-4
(Entire Syllabus) C) Case Study
OR 15
D) Short notes (Any 03 out of 05)

Total 60
 AC: 12/02/2024
Reference Books:
1. Distribution Channels: Understanding and Managing Channels to Market by Julian Dent
2. Logistics Management and Strategy: Competing Through The Supply Chain by Alan
Harrison and Remko Van Hoek
3. Introduction to Materials Management by J.R. Tony Arnold, Stephen N. Chapman, and Lloyd
M. Clive
4. Supply Chain Management: Strategy, Planning, and Operation by Sunil Chopra and Peter
Meindl
5. Integrated Advertising, Promotion, and Marketing Communications by Kenneth E. Clow and
Donald E. Baack
6. Advertising and Promotion: An Integrated Marketing Communications Perspective by
George E. Belch and Michael A. Belch
7. Contemporary Advertising and Integrated Marketing Communications by William F. Arens,
Michael F. Weigold, and Christian Arens
8. Consumer Behavior: Buying, Having, and Being by Michael R. Solomon
9. Business Marketing Management: B2B by Michael D. Hutt and Thomas W. Speh
10. Organizational Buying Behavior: Its Characteristics, Determinants, and Implications for
Marketing Strategy by Thomas V. Bonoma
 AC: 12/02/2024

Syllabus of courses of S.Y. B.Com Programme

(With effect from the Academic Year 2024-2025)
2. Minor (Business Economics-IV)

Business Economics IV (3 Credits)

Semester IV
2.Minor
2 Business Economics IV
2. Business Economics- IV (Intermediate Macroeconomics- Public Finance)
Course Objectives and Course Outcomes
Course Objectives- Learners shall
Understand the definition and scope of public finance, explore the major fiscal functions of the
government and analyze the principle of Maximum Social Advantage to evaluate the role of
CObj 1 government in achieving economic welfare.
CObj 2 Examine the relationship between efficiency, markets, and governments, focusing on the
concept of public goods and the rationale for government intervention and investigate the role
of government in providing public goods.
CObj 3 Explore the various sources, objectives, and canons of public revenue, analyze the
mechanisms of tax burden shifting and the economic effects of taxation on individuals,
businesses and the overall economy.
CObj 4 Examine the canons and classification of public expenditure, understand the causes for the
growth in public expenditure and evaluate the classification of public debt, the burden of debt
finance and its implications for fiscal solvency.
CObj 5 Understand the concept, objectives, constituents, limitations of fiscal policy and evaluate the
principles of sound and functional finance to grasp the principles governing fiscal policy
decisions.
CObj 6 Explore the meaning, objectives, and types of budgets, with a focus on the structure of the
Union budget in India as well as investigate the framework of Indian public finance, including
the role of the Finance Commission and the Fiscal Responsibility and Budget Management
(FRBM) Act.
Course Outcomes: Learners will be able:
COut 1 Articulate the meaning and scope of public finance, demonstrating a comprehensive
understanding of how public finance relates to government activities and resource
allocation.
COut 2 Analyze the major fiscal functions, including the allocation function, distribution function,
stabilization function and assess their roles in shaping economic policy.
COut 3 Evaluate the Principle of Maximum Social Advantage based on Dalton and Musgrave's views
and understand how this principle is applied in practice.
COut 4 Develop a nuanced understanding of the relationship between efficiency, markets, and
governments, examining how government intervention can enhance or hinder economic
efficiency in various contexts.
COut 5 Define public goods, recognize their characteristics, and analyze the crucial role of
government in providing and managing public goods for the overall benefit of society.
COut 6 Identify and differentiate between tax and non-tax sources of public revenue, recognizing their
significance in financing government expenditures.
COut 7 Analyze the objectives of taxation, understand the canons of taxation and evaluate how these
principles guide the design and implementation of tax policies.
COut 8 Explain the canons guiding public expenditure decisions, classify public expenditures based on
their nature and purpose and evaluate their economic effects on production, consumption,
distribution, employment, and stabilization.
 AC: 12/02/2024
COut 9 Analyze theories of public expenditure, specifically Wagner’s Hypothesis and Wiseman
Peacock Hypothesis and understand the factors influencing the growth of public expenditure.
COut 10 Classify public debt based on various criteria, analyze the burden of debt finance, and
differentiate between internal and external sources of public debt, understanding their
implications for fiscal solvency.
COut 11 Analyze the relationship between public debt and fiscal solvency, examining the consequences
of different types of debt financing on government stability and economic well-being.
COut 12 Define fiscal policy, identify its objectives and constituents, and critically analyze the
limitations associated with its implementation.
COut 13 Explain the meaning and objectives of a budget, analyze its types, and understand the structure
of the Union budget, including key deficit concepts.
COut 14 Gain insight into the principles of financial federalism as outlined in the Indian constitution,
analyze financial adjustments, and assess the challenges in Centre-State financial relations,
with a focus on the highlights of the latest Finance Commission.
COut 15 Explain the Fiscal Responsibility and Budget Management (FRBM) Act, evaluating its
implications for fiscal sustainability, and critically assessing the role of the Finance
Commission in shaping India's fiscal policies.

Modules at a Glance
Business Economics- IV -Intermediate Macroeconomics- Public Finance

Module No. Module No. of Lectures

1 Introduction to Public Finance 15

2 Public Revenue, Expenditure and Debt 15

3 Fiscal Management and Fiscal Administration 15

Total No. of Lectures: 45

Sr. No Modules

1 Introduction to Public Finance

A. Definition and Objectives of Public Finance; Scope of Public finance;
Distinction between Public and Private Finance
B. Major fiscal functions: allocation function, distribution function &
stabilization function; principle of Maximum Social Advantage
C. Relation between Efficiency, Markets and Governments; the concept of
Public Goods and the role of Government

Textbook reference:
Bhatia H.L., (2012), Public Finance, Vikas Publications.
Chapter 2 & Chapter 3- Page No- 21- 39
 AC: 12/02/2024
2 Public Revenue, Expenditure and Debt
A. Public Revenue: Sources, Objectives, Canons, Types of taxes, Tax Base and
Rates of taxation, Shifting of tax burden, Economic Effects of taxation,
B. Public Expenditure: Canons and classification; economic effects of public
spending; Wagner’s Hypothesis and Wiseman Peacock’s Hypothesis- Causes for
growth in Public Expenditure
C. Public Debt: Classification; Burden of Debt Finance: Internal and External;
Public Debt and Fiscal Solvency
Textbook reference:
Bhatia H.L., (2012), Public Finance, Vikas Publications.
Chapter 3- Page No- 40- 55
Chapter 7- Page No- 93- 119
Chapter 9- Page No- 150- 176
Chapter 10- Page No- 177- 193
Chapter 11- Page No- 194- 211
Ahuja. H.L.; Macroeconomics Theory & policy ; S Chand and Company Ltd;
22nd edition; 2019
Chapter 30, 31, 32, 33- Page No- 651-714
3 Fiscal Management and Fiscal Administration
A. Fiscal Policy: Meaning, Objectives, constituents and Limitations,
Types-Contra cyclical Fiscal Policy and Discretionary Fiscal Policy: Principles
of Sound and Functional Finance
B. Budget- Meaning and objectives; types of budget; Structure of Union budget;
Meaning and types of deficits; Revenue Deficit vs. Fiscal Deficit; Primary
deficit and its significance
C. Indian Public Finance: Financial Federalism under constitution, Financial
Adjustments in India, Problem of Centre – State Financial Relations, Finance
Commission (highlights of the latest Finance Commission), FRBM.
Textbook reference:
Bhatia H.L., (2012), Public Finance, Vikas Publications.
Chapter 30- Page No- 261- 278
Ahuja. H.L.; Macroeconomics Theory & policy; S Chand and Company Ltd;
22nd edition; 2019
Chapter 30, 31, 32, 33- Page No- 651-714

Evaluation Pattern:
I. Continuous Assessment (C.A.) - 40 Marks
(i) C.A.-I: Test – (Objective type of questions)- 20 Marks
(ii) C.A.-II: Case Studies/Assignments- 20 Marks

II. Semester End Examination (S.E.E.)- 60 Marks

 AC: 12/02/2024
QUESTION PAPER PATTERN OF SEE
Maximum Marks: 60 Marks
Time: 2 Hours
Note: 1) All four questions are compulsory
2) All Questions carry equal marks
3) Attempt any two questions out of three in each question
Question No Particulars Marks
A) Full Length Question
Q-1 (from Module 1) B) Full Length Question 15 Marks
C) Application based Question
A) Full Length Question
Q-2 (from Module 2) B) Full Length Question 15 Marks
C) Application based Question
A) Full Length Question
Q-3 (from Module 3) B) Full Length Question
15 Marks
C) Application based Question
Short Notes (Any three out of six)
A. Unit-1
B. Unit-1
Q-4 (from Modules 1-3) C. Unit-2 15 Marks
D. Unit-2
E. Unit-3
F. Unit-3

Reference books:

Essential Reading:
1. Bhatia H.L., (2012), Public Finance, Vikas Publications.
2. Mithani D.M. (2017). Modern Public Finance: Theory and Policy, Himalaya Publishing
House, New Delhi
3. Joseph E. Stiglitz, Economics of the Public Sector, 3rd Edition, Chapter 4.
4. Tyagi B.P. (2016), Public Finance, Jai Prakash Nath Co. Meerat, U.P.
5. Government of India, Report of the 15th Finance Commission.
Advanced Reading:
1. Musgrave, R. A. and P. B. Musgrave (1976), Public Finance in Theory and Practice, McGraw
Hill, Kogakusha, Tokyo.
2. Mundle, S. (Ed). Public Finance: Policy Issues for India. Oxford University Press, Delhi
3. Fiscal Developments (from the relevant portion of the latest Economic Survey.)
4. Rao, M. Govinda. "Central transfers to states in India: rewarding performance while ensuring
equity." Final report submitted to NITI Aayog (2017).
 AC: 12/02/2024

Syllabus of courses of S.Y. B.Com Programme

(With effect from the Academic Year 2024-2025)
3. General/Open Elective
Business Law II

(3 Credits)
Semester IV

General/Open Elective
3. Business Law II
Course Objectives and Course Outcomes
Course Objectives
CObj 1 To impart basic knowledge of the important business laws along with relevant case
laws
CObj 2 To orient learners to recognize and analyze the law that affects business

CObj 3 To equip the students with knowledge of the law and practical application of law.

CObj 4 To make students aware of the legality of the Indian Contract Act including property
and goods.
CObj 5 To introduce learners to RTI Act and make them aware of the relevance of banking

CObj 6 To equip the learner to read, analyze and brief law cases

Course Outcomes: Learners will be able:

COut 1 Learners are expected to understand the Indian Contract Act and the importance of the
Contract Act.

COut 2 Learners will have a complete understanding of The Negotiable Instruments Act.

COut 3 Learners will be acquainted with the knowledge of banking regulation

COut 4 Learners will be aware of the aspects of business law, company secretarial practice,
auditing and taxation
COut 5 Learner will be able to define the legal terms used by business professionals

COut 6 Learners should able to file RTI forms

 AC: 12/02/2024
Modules at a Glance
Business Law II

Module Modules No. of Lectures

No.
1 Indian Partnership Act, 1932 15

2 Indian Companies Act-2013 15

3 Protective Legal Measures 15

Total No. of Lectures: 45

Sr. No Modules

1 Indian Partnership Act, 1932

● Partnership – Concept, Essentials, True test of partnership,
Partnership Deed, Types of Partnership, Rights and Duties of partners,
Distinguish between Partnership and Hindu Undivided Family (HUF),
Co-Ownership, Company.
● Dissolution- Concept, Modes of Dissolution, Consequences of
Dissolution.
● Limited Liability Partnership (LLP) 2008 – Concept,
Characteristics, advantages and disadvantages, Procedure for
incorporation. – Conversion of LLP,
● Mutual rights and duties of partners, winding up of LLP, Distinction
between LLP and Partnership.
2 Indian Companies Act-2013
● Company — Concept, Features, Role of Promotors (S.2(69)S.92),
Duties and liabilities of the Promoter, Effect of Pre-incorporation
contracts, consequences of non-registration, and Lifting of Corporate
Veil.
● Classification of Companies, Distinction between Private and Public
Company, Advantages and Disadvantages of Private company and
public company.
● Memorandum of Association (MOA) and Article of Association
(AOA) – Concept, Clauses of MOA, AOA – Contents. Doctrine of
Constructive Notice, Doctrine Of Ultra Vires, Doctrine of Indoor
Management. Corporate Governance and Social Responsibility
● Member of Company – Concept, who can become a member, modes
of acquiring membership, cessation of membership, rights and
liabilities of members. Directors:Qualification and Disqualification,
Classification, DIN, Legal Position, KMP

3 Protective Legal Measures

 AC: 12/02/2024
● Consumer Protection Act 1986 Reasons for enacting the Act,
Definition of Consumer-Consumer rights and duties- Disputes-
settlement of disputes- Consumer Protection Councils and Redressal
Agencies-District, State and National.
● Information Technology Act-Information Technology (Amendment)
Act 2008 -Information Technology (Guidelines for Intermediaries and
Digital Media Ethics Code) Rules, 2021-National Cyber Security
Strategy 2020-KYC (Know Your Customer)
● Intellectual Property Rights:
Intellectual Property Rights (IPR) – Concept- introduction and
background of IPR in India -concepts of invention and discovery
-comparison (S2(j)-IPR relating to Patents, Sec104-115-Copy
rights(Ss.14,16,54 )
● IPR relating to Trademarks -Trade marks including ,types and
Registration procedure- infringement of Patent rights, copyrights and
trademarks- rights and remedies

Evaluation Pattern:

Internal Exam: 40 marks

● Written test on Class Test (concept clarity based.)
● Project (Group project) ) based on the learners understanding of topics within
the syllabus
● Case Analysis (Individual) based on the learners understanding of topics
within the syllabus.
● The scheme of marking need to be discussed with all other department
members, authorized by the HOD and sanctioned by the Principal
● Scheme of marking need to be elaborate with the rubrics and should be
enclosed with the instructions to be given to the students about the CCE
programme.
● Such document should form part of the teaching methodology
● Such document needs to be given wide publicity amongst the students.
● The document to be submitted to the Exam wing well in advance preferably
within 2 to 3 weeks after the commencement of the semester.
● Scheme of marking need to be elaborate with the rubrics and should be
enclosed with the instructions to be given to the students about the CCE
programme
● Such document should form part of the teaching methodology. Such a
document needs to be given wide publicity amongst the students.
● The document to be submitted to the Exam wing well in advance preferably
within 2 to 3 weeks after the commencement of the semester.
 AC: 12/02/2024
Semester End Examination (SEE) - 60 Marks
Duration: 2 Hours
Note: (1) All questions are Compulsory.

Question Marks
Particulars (Nature of Questions)
No.
Q-l Answer following
(Module-l) a)
b) 15
OR
Descriptive Question
Q-2 Answer following
(Module-11) a)
b)
OR 15
Descriptive Question
Q-3 Answer following
(Module-Ill) a)
b) 15
OR
Descriptive Question
Q-4 A) Case Study (5) Based on entire syllabus
OR 15
Write short notes on (Any 3 out of 4) Based on
entire syllabus
Total 60

Reference books:
1. Law and practice of Intellectual Property in India by Dr.Vikas Vashishth,Bharat Law
2. Law of Partnership along with Limited Liability Partnership by Avatar Singh ,
3. Laws Relating to Intellectual Property, Universal Law Publishing Co. Dr. B.L.Wadhera
4. Consumer Protection Law and Practice by Dr.V.K.Agarwal, Bharat Law House.
5. Laws Relating to Intellectual Property, Universal Law Publishing Co. Dr. B.L.Wadhera
6. A handbook of Corporate Governance and Social Responsibility by Guler Aras
7. A handbook of Corporate Governance and Social Responsibility by Guler Aras
 AC: 12/02/2024

Syllabus of courses of S.Y. B.Com Programme

(With effect from the Academic Year 2024-2025)
4. Vocational and Skill Enhancement Courses (VSEC)

Advertising II

(3 Credits)
Semester IV
4. Vocational and Skill Enhancement Courses (VSEC)
4.a Advertising II
Course Objectives and Course Outcomes
Course Objectives
CObj 1 To articulate the steps involved in planning and executing a successful advertising
campaign and determine advertising objectives utilizing models such as AIDA and
DAGMAR.
CObj 2 To evaluate factors influencing advertising budgets and comprehend various methods
for setting budgets. And also analyze media objectives, including reach, frequency,
and GRPs, for effective campaign planning.
CObj 3 To acquire a diverse set of media scheduling strategies for optimal campaign
implementation cultivate an understanding of the creative process and recognize the
pivotal role of a creative brief in advertising campaigns.
CObj 4 To analyze buying motives, distinguishing between various types and also identify
selling points, features, and different types of appeals in advertising.
CObj 5 To understand the fundamental concept of Unique Selling Proposition (USP) in
advertising apply principles of layout and grasp the importance of illustration in print
ads.
CObj 6 To develop a conceptual understanding of storyboarding for creating effective
broadcast ads and acquire the methods and objectives of pre-testing and post-testing
advertisements.
CObj 7 To develop skills for assessing and improving advertising content based on evaluation
results.
Course Outcomes: Learners will be able:
COut 1 Learner will identify and describe the steps involved in planning and executing a
successful advertising campaign.
COut 2 Learner can determine advertising objectives using models such as AIDA (Attention,
Interest, Desire, Action) and DAGMAR (Defining Advertising Goals for Measured
Advertising Results).
COut 3 Learner evaluate factors influencing advertising budgets and understand the methods
for setting advertising budgets.
COut 4 Learner will able to analyze media objectives, including reach, frequency, and GRPs
(Gross Rating Points).
COut 5 Learner will acquire various media scheduling strategies for effective campaign
implementation.
COut 6 Learner can cultivate the creative process and the role of a creative brief in advertising
campaigns.
COut 7 Learners will be able to analyze buying motives and differentiate
between types.
COut 8 Learners can identify selling points, features, and various types of appeals.
 AC: 12/02/2024
COut 9 Learners can understand the basic concept of Unique Selling Proposition (USP) in
advertising.
COut 10 Learners will examine different types of endorsers.

COut 11 Learners can evaluate the advantages and limitations of celebrity endorsements.
COut 12 Learners will understand the application of creativity in advertising for both
high-involvement and low-involvement products.
COut 13 Learners will be able to practice execution and evaluation of
Advertising
COut 14 Learners can apply principles of layout and comprehend the importance
of illustration in print ads.
COut 15 Learners can develop a conceptual understanding of storyboarding for broadcast ads.
COut 16 Learners will acquire the methods and objectives of pre-testing and post-testing
advertisements.
COut 17 Learners can develop skills for assessing and improving advertising content based on
evaluation results.

Modules at a Glance
Advertising Semester -IV
Sr. No. Modules No. of Lectures

1 Planning Advertising Campaigns 15

2 The Creative Process in Advertising 15
3 Execution and Evaluation of Advertising 15
Total No. of Lectures: 45

Sr. No. Modules

1 Planning Advertising Campaigns

● Advertising Campaign
Determining advertising objectives –AIDA Model and DAGMAR model- Steps in
Advertising Campaign Planning
● Advertising Budget
Factors determining advertising budgets, methods of setting advertising budgets,
● Media Objectives - Reach, Frequency GRP-TRP-Customer Engagement
● Media Planning
Process in Media Planning-Factors affecting selection of media- Media Scheduling
Strategies-Difficulties in Media planning

2 The Creativity Process in Advertising

 AC: 12/02/2024
● Steps in creative process
Identifying the objectives- Ideation- visualization including visualization techniques
-concretizing the idea—Refinement -Implementation.
● Creative Thinking Techniques
Divergent thinking vs. convergent thinking-
Mind mapping- brainstorming sessions and other creative thinking exercises-
● Target audience and Creativity
Buying motives-selling points--Emotional and rational appeals- USP-Unique
Selling Preposition -Cognitive and affective responses of consumers-mapping
products with psychological aspects.
● Ethics and Responsibility in Creative Advertising
Balancing creativity with ethical considerations-Social responsibility in advertising
studies on ethical challenges in advertising.

3 Execution and Evaluation of Advertising

● Preparing print advertisements

Essentials of Copywriting, Copy – Elements-Types-Layout-Use of
illustrations-Copy writing for Digital- print/ Audio Visual and,social media
platforms
● Audio-Visual Creativity in Advertising-1
Creating broadcast advertisements- Jingles-use of music-Benefits and limitations
● Audio-Visual Creativity in Advertising-2
film advertising-Television advertising -You Tube advertising-Benefits and
limitations
● Evaluation of advertising campaign
Methods of evaluation- Effect of advertising-Impact study- Pre-testing- and
Post-testing of Advertising campaign - Tools and Techniques with reference to
different forms of advertisements.
 AC: 12/02/2024
Question Paper Pattern (Academic Year: 2024-2025)
Internal Examination & Semester End Examination – 100 Marks
A] Internals-40 Marks (any two)
Class test , Group discussions Role play, Power point presentation, Article review, Experiential
learning
Case Study- Discussion/ Presentation.
B] Semester End Examination (SEE)- 60 Marks
Maximum Marks 60
Duration : 2
Hours
Note: (1) All questions are Compulsory.

Question No. Particulars (Nature of Questions) Marks

Q-1 Answer any 2 out of 3 15
(Module-I) a)
b)
OR
Q1
Q-2 (Module-II) Answer any 2 out of 3 15
a)
b)
OR
Q2
Q-3 (Module-III) Answer any 2 out of 3 15
a)
b)
OR
Q3
Q-4 (Module- IV) A) Case Study 15
OR
B) Write short notes on (Any 3 out of 6) Based
on entire syllabus

Total 60

References:
1. Advertising: Planning and Implementation, 2006 – Raghuvir Singh, Sangeeta Sharma –Prentice
Hall.
2. Advertising Management, 5th Edition, 2002 –Batra, Myers and Aaker – Pearson
Education.
 AC: 12/02/2024
3. Advertising and Promotion: An Integrated Marketing Communications Perspective, 10th Edition.
4. George Belch and Michael Belch, 2015, McGraw Hill Education.
5. Advertising Principles and Practice, 2012 - Ruchi Gupta – S.Chand Publishing.
6. Advertising, 10th Edition, Sandra Moriarty, Nancy D Mitchell, William D. Wells, 2010 Pearson
Advertising and Promotion : An Integrated Marketing Communications
Perspective (SIE) -
7. Contemporary Advertising, 15th Edition, William Arens, Michael Weigold and Christian Arens,
Hill Higher Education, 2017.
8. George E Belch, Michael A Belch and Keyoor Purani –9th Edition, 2011 - McGraw Hill
Education.
9. Integrated Advertising, Promotion, and Marketing Communications, Kenneth E. Clow and Donald
E. Baack, 5th Edition, 2012 – Pearson.
10. Kotler Philip and Eduardo Roberto, Social Marketing, Strategies for Changing Public Behaviour,
The Free Press, New York, 1989.
11. Kleppner’s Advertising Procedure – Ron Lane and Karen King, 18th edition, 2011 – Pearson.
12. The Advertising Association Handbook - J. J. D. Bullmore, M. J. Waterson, 1983 – Holt Rinehart
& Winston
 AC: 12/02/2024
Syllabus of courses of S.Y. B.Com Programme
(With effect from the Academic Year 2024-2025)
4. Vocational and Skill Enhancement Courses (VSEC)

4.b Company Secretarial Practice II (3 Credits)

Semester IV
1.Major
Vocational and Skill Enhancement Courses (VSEC)
4.b Company Secretarial Practice II
Course Objectives and Course Outcomes
Course Objectives
To have a complete knowledge about various types of directors, their appointment and
CObj 1 removal and make them aware about the various duties, powers and liabilities of
directors.
CObj 2 To emphasize on different types of meeting and formalities required to conduct a
meeting.
CObj 3 To recognize the role of technology in conducting a meeting.
CObj 4 To elaborate on the process of dematerialization, its need and importance thus by
making learner aware about online trading.
CObj 5 To illustrate the process of winding up of company and educate the learners about the
formalities to be done at the winding up stage.
Course Outcomes: Learners will be able:
COut 1 The learners will be able to understand the role of secretary in management of the
company.
COut 2 The learner is expected to have a complete understanding about the position of
director.
COut 3 The learner should be able to understand the power, duties and responsibilities of a
director.
COut 4 Learners will be able to differentiate between various types of company meetings.
COut 5 Learners should be able to understand the requirements of vat.
COut 6 The learner should be able to organize a corporate meeting with formalities.
COut 7 The learner is expected to know about the winding up process and its reports to be
prepared at that time.
COut 8 Learners should be able to understand diverse resolution mechanisms for corporate
governance.
COut 9 Understanding the procedure for winding up a company and the role of a company
secretary in the process.
COut 10 Learners should understand the process and responsibilities associated with
managing dividend, interest, charges, and penalties in a secretarial role.
COut 11 The learners understand the procedures and protocols of conducting annual general
meetings and board meetings through analyzing specimen notices and agendas.
COut 12 The learners will know the legal procedures and requirements for appointing a
Company Secretary.
COut 13 Learners will get Awareness of shareholder rights and responsibilities
 AC: 12/02/2024
COut 14 Learners will be able to understand the significance of meticulous record-keeping in
facilitating accountability.
COut 15 The learners are expected to get clarity in organizational communication.
COut 16 The learners will be able to understand the role of secretary in management of the
company.

Modules at a Glance
Company Secretarial Practice – II

Module Modules No. of Lectures

No.
1 15
Management of companies

2 15
Company Meetings and company secretary

3 15
Report and Specimen

Total No. of Lectures: 45

Sr. No Modules

1 Management of companies
● Key managerial personnel and their role in management of companies
● Directors– Qualification, Directors Identification Number (DIN),
Appointment, types of Directors, Disqualification and removal,
Remuneration.
● Powers, Duties and Liabilities of Directors.
● Duties and Responsibility of the other managerial personnel.
2 Company Meetings and company secretary
● Company meeting and its Importance, Types of company
meetings-Requirements of valid meeting- Notice, agenda, chairman,
Proxy, Quorum-Conduct of meetings through virtual platform
● Resolution at company meetings- Types including circular resolution-
voting at the meeting- Postal Ballot, Electronic Voting.
● Winding up of a company- Procedure, secretarial role in the winding
up of company.
● Secretarial duties with regards to payment of Dividend, Interest,
Charges and penalties.
 AC: 12/02/2024
3 Reports and Specimen
● Preparation of Reports and presentation- maintenance of minutes
book, importance of minutes and minutes book of meetings.
● Minutes of Board Meeting prior to Annual General Meeting,
Minutes of Annual General Meeting, committee meetings and
other class meetings.
● Specimen –Notice & Agenda of Annual General Meeting, Notice
and Agenda of Board Meeting prior to Annual General Meeting.
● Resolutions- Resolution for appointment of a Company Secretary,
Special Resolution for alteration of Memorandum of Association
and other important resolutions
 AC: 12/02/2024
Evaluation Pattern:
Company Secretarial Practice Paper I and Paper II
Question Paper Pattern (Academic Year: 2024-2025)

Internal Exam: 40 marks

Written test on concept clarity for 10

marks
Integrated Individual Experiential (IIE) Study based on the learners understanding of topics within the
syllabus and how these can be applied in out-of-class room learning. As it is individual projects (including
maintenance of personal finance diary) related to the syllabus, the learner may be tested for originality by
making them answer one or two questions on the topic while accepting the submission.
10 Marks

Group Projects: - 20
Marks
The evaluation shall be on the basis of project presentation. Rubrics will be developed and
communicated.
The scheme of marking needs to be discussed with all other department members, authorized by the
HOD and sanctioned by the Principal
Scheme of marking need to be elaborate with the rubrics and should be enclosed with the
instructions to be given to the students about the CCE programme.
Such document should form part of the teaching methodology
Such document needs to be given wide publicity amongst the students.
The document to be submitted to the Exam wing well in advance preferably within 2 to 3 weeks after
the commencement of the semester.
Scheme of marking needs to be elaborate with the rubrics and should be enclosed with the
instructions to be given to the students about the CCE programme.
Such document should form part of the teaching methodology
Such document needs to be given wide publicity amongst the students.
The document to be submitted to the Exam wing well in advance preferably within 2 to 3 weeks after
the commencement of the semester.
Total: 40 marks

Semester End Examination (SEE) : 60 Marks

Maximum Marks: 60
Duration: 2 Hours
Note: (1) All questions are Compulsory.
Question Marks
Particulars (Nature of Questions)
No.
Q-l Answer following
(Module-l) a)
b) 15
OR
Descriptive Question
 AC: 12/02/2024
Q-2 Answer following
(Module-11) a)
b)
OR 15
Descriptive Question
Q-3 Answer following
(Module-Ill) a)
b) 15
OR
Descriptive Question
Q-4 B) Case Study (5) Based on entire syllabus
OR 15
Write short notes on (Any 3 out of 4) Based on
entire syllabus
Total 60

Reference books:
1. M. C.Bhandari : Guide to Company Law Procedure; Wadhwa & Company, Agra & Nagpur
2. K. V.Shanbhogue : Company Law Practice; Bharat Law House, New Delhi – 34
3. M. L.Sharma : Company Procedures and Register of Companies , Tax Publishers, Delhi
4. M.Chakborti, B. P.Bhargava: Company Notices, Meetings and Resolutions, Taxmann, New
Delhi
5. A.Ramaiya : Guide to the Companies Act, Wadhwa & Company, Nagpur
6. S.Kannan, V.S.Sowrirajan; Company Law Procedures Taxmann, New Delhi
7. Dr.K.R.Chandratre; Company Law & Secretarial Practice Bharat Law House, New Delhi –
34

Journals:
1. Chartered Secretary ICSI, New Delhi.

Books Recommended:
1. Secretarial Practice, M.C., Kuchhal, Vikas Publishing House, Bombay.
2. Company Secretarial Practice, S.A. Sherekar, Kitab Mahal, Delhi.
3. Text-Book of Company Secretarial Practice, P. K. Ghosh, Sultan Chand and Sons, New
Delhi.
4. Company Law and Secretarial Practice, Nafees Baig, Sterling Publishers, Delhi.
5. Company Law, N. D. Kapoor, Sultan Chand & Sons, New Delhi.
6. Manual of Secretarial Practice, B. N. Tandon, S. Chand &Company,New Delhi.
7. Guide to Companies Act, A. Ramaia. Pitmans Business Correspondence, Geoffery
Whitehead, David H. Whitehead, Wheeler Publishing, Allahabad.
8. Modern Business Correspondence, S. M. Nagamia& J. C.Bahl, Hind Kitabas Ltd., Bombay.
9. Communication through Letters and Reports,H.Menning, Ilinois Richard D. Irwin.
10. Business Communication, U.S. Rai & S.M. Rai, Himalaya Publishing House, Mumbai.
11. Business Communication, Homai Pradhan, D.S. Bhende and Vijaya Thakur, Himalaya
Publishing House, Mumbai.
12. Commercial Correspondence, P. K. Ghosh and Y.K. Bhushan.
13. Company Law and Secretarial Practice, Nafees Baig, Sterling Publishers, New Delhi.
14. Handbook of Business Letters, L.E. Frailey, Super Book House, Bombay.
15. Corporate Law and Secretarial Practice, N.D. Kapoor, Sultan Chand and Sons, New Delhi.
 AC: 12/02/2024

Syllabus of courses of S.Y. B.Com Programme

(With effect from the Academic Year 2024-2025)
4. Vocational and Skill Enhancement Courses (VSEC)

Behavioural Economics-II (3 Credits)

Semester IV
4. Vocational and Skill Enhancement Courses (VSEC)
4.c. Behavioural Economics-II
Course Objectives and Course Outcomes
Course Objectives
CObj 1 Understand the fundamentals of consumer choice theory and explore the role of
preferences in decision-making.
CObj 2 Examine nudge theory and explore behavioural interventions aimed at promoting
desired consumer behaviours, investigate social norms and conformity in consumer
decision-making.
CObj 3 Understand the intersection of Behavioural Economics and public policy with specific
focus on public policies and analyze the opportunities and challenges associated with
incorporating behavioural insights into public policy formulation and implementation.
CObj 4 Examine the use of nudges in public policy, applications and effectiveness of nudges in
various policy domains and investigate the role of incentives, motivation, and decision
architecture in public policy.
CObj 5 Analyze case studies on nutrition from India, Developing Economies, and Developed
Economies to understand the challenges and interventions in addressing nutritional
issues and evaluate the effectiveness of various policies and programs aimed at
improving nutrition outcomes in diverse socio-economic contexts.
CObj 6 Examine case studies on livelihoods and environment conservation from India,
Developing Economies, and Developed Economies to explore the impact of debt on
livelihoods and potential strategies for debt management and poverty alleviation and
analyze environmental challenges and conservation efforts.
Course Outcomes: Learners will be able:
COut 1 Define and recall the foundational concepts of consumer choice theory, including
the role of preferences and context in decision-making.
COut 2 Understand the principles of nudge theory, including the concept of choice architecture
and its application in steering consumers towards desired behaviours.
COut 3 Apply knowledge of framing effects in marketing and advertising to create persuasive
messages and campaigns.
COut 4 Analyze the impact of social norms and conformity on consumer behaviour, exploring
how individuals conform to societal expectations in their consumption patterns.
COut 5 Evaluate the significance of emotions in consumer decision-making, examining how
emotional engagement contributes to brand loyalty and satisfaction.
COut 6 Explain the core principles of Behavioural Economics and how they challenge
traditional economic assumptions in policy-making.
COut 7 Understand the principles of nudges in public policy, including their applications and
the psychological mechanisms that underlie their effectiveness.
COut 8 Apply Behavioral Economics concepts to address challenges and develop strategies in
health and environmental policy.
 AC: 12/02/2024
COut 9 Analyze the role of incentives and decision architecture in public policy, considering
how these elements shape individual and collective behaviours.
COut 10 Evaluate the contributions of Behavioural Economics in health and environmental
policy, assessing the effectiveness of interventions in addressing public health and
environmental challenges.
COut 11 Identify and recall specific examples from case studies with respect to India and the
global Economies and understand how Behavioural Economics is applied in policy
contexts.
COut 12 Understand the practical implementation of behavioural public policy in the case
studies and analyze the underlying behavioural principles at play.
COut 13 Comprehend the central argument in the real-life cases and discuss how Behavioural
Economics challenges traditional economic assumptions in policy design.
COut 14 Analyze the behavioural factors discussed in the case studies considering their impact
on individuals' decision-making and compliance behaviour.
COut 15 Evaluate the broader implications of behavioural public policy, considering its ethical
implications, societal impact, and potential for long-term behaviour change.

Modules at a Glance
4c. Behavioural Economics-II

Module No. Module No. of Lectures

1 Behavioural insights into Consumer Behaviour 15

2 Behavioural Public Policy 15

3 Behavioural Public policy in Action 15

Total No. of Lectures: 45

 AC: 12/02/2024

Sr. No Modules

1 Behavioural insights into Consumer Behaviour

A. Consumer choice theory: Preferences: Rational, Indifference and Strict
Preferences; Preference Ordering, Choice under certainty; Exploring the role of
preferences and context.
B. Nudge theory: Introduction and Definitions of nudge theory; Choice
Architecture, Behavioural interventions to promote desired consumer behaviors;
Framing effects in marketing and advertising
C. Social norms and conformity: Autokinetic Effect; Impact on consumer
behaviour; the role of emotions in consumer decision-making, role of reference
group and peer effects.
Textbook reference:
Angner, E. (2016). A course in Behavioral Economics (2nd ed). Macmillan
Education.
Page No- 13-31
Angner, E. (2016). A course in Behavioral Economics (2nd ed). Macmillan
Education.
Page No- 153-155
Coll, P., & Plangol, A. (2023). Behavioral Economics: The Basics. Routledge
Page No- 144-149
Baddeley, M. (2019). Behavioural Economics and Finance. Routledge
Page No- 142-152
2 Behavioural Public Policy
A. Overview of Behavioural economics and policy-making: Meaning and scope
of public policy; public policies in Behavioural Economics; Behavioural public
policy: Opportunities and challenges.
B. Nudges in public policy: Defaults and Default Rules as nudging techniques;
Applications and effectiveness, Nudges for healthy living, Behavioural
development policy.
C. The role of incentives, motivation and decision architecture in public policy;
Incentives in neoclassical economics; Extrinsic versus intrinsic motivations,
Social motivations, Decision architecture factors.
Textbook reference:
Baddeley, M. (2019). Behavioural Economics and Finance. Routledge
Page No- 161-175
Baddeley, M. (2019). Behavioural Economics and Finance. Routledge
Page No- 19-35
3 Behavioural Public policy in Action
A. Case Studies on Nutrition: Evidences from India, Developing Economies and
Developed Economies.
B. Case Studies on Livelihoods and Debt: Evidences from India, developing
economies and developed Economies.
C. Case Studies on Environment Conservation: Evidences from India,
Developing Economies and Developed Economies.
 AC: 12/02/2024
Evaluation Pattern:

I. Continuous Assessment (C.A.) - 40 Marks

(iii) C.A.-I: Test – (Objective type of questions)- 20 Marks
(iv) C.A.-II: Case Studies/Assignments- 20 Marks

II. Semester End Examination (S.E.E.)- 60 Marks

QUESTION PAPER PATTERN OF SEE

Maximum Marks: 60 Marks
Time: 2 Hours
Note: 1) All four questions are compulsory
2) All Questions carry equal marks
3) Attempt any two questions out of three in each question
Question No Particulars Marks
A) Full Length Question
Q-1 (from Module 1) B) Full Length Question 15 Marks
C) Application based Question
A) Full Length Question
Q-2 (from Module 2) B) Full Length Question 15 Marks
C) Application based Question
A) Full Length Question
Q-3 (from Module 3) B) Full Length Question
15 Marks
C) Application based Question
Short Notes (Any three out of six)
G. Unit-1
H. Unit-1
Q-4 (from Modules 1-3) I. Unit-2 15 Marks
J. Unit-2
K. Unit-3
L. Unit-3

Reference books:

Essential Reading:
1. Abdukadirov, Sherzod (eds.), Nudge Theory in Action: Behavioral Design in Policy and
Markets, Palgrave Macmillan, 2016
2. Alistar Munro, Bounded Rationality and Public Policy- perspectives from Behavioural
Economics
3. Thaler, Richard H. and Cass R. Sunstein. 2008. “Nudge: Improving decisions about health,
wealth, and happiness.” Yale University Press, New Haven, CT
4. Dhami, Sanjit, The Foundations of Behavioral Economics, Oxford University Press, 2016.
5. Policy for Homo Sapiens, Not Homo Economicus: Leveraging the Behavioural Economics of
“Nudge”

Advanced Reading:
1. Regulatory Policy and Behavioural Economics, by Pete Lunn, OECD, 2014
 AC: 12/02/2024
2. https://www.bbc.com/future/article/20200812-exponential-growth-bias-the-numerical-error-b
ehind-covid-19
3. https://hbr.org/2020/11/overconfidence-is-contagious
4. https://documents1.worldbank.org/curated/en/270681549914168312/pdf/134536-ESMAP-PU
BLIC-11-2-2019-14-11-3-UgandaCleanCookingBehavioralDiagnosticReport.pdf
 AC: 12/02/2024
Syllabus of courses of S.Y. B.Com Programme
(With effect from the Academic Year 2024-2025)
4. Vocational and Skill Enhancement Courses (VSEC)
4.d Journalism II (3 Credits)
Semester IV
Modules at Glance

4.d Journalism II
Module. No. Modules No. of Lectures
1. Audio Journalism 15
2. Television Journalism 15
3. Digital Journalism 15
45
Total
Modules in Detail
Sr. No. Modules No. of
Lectures
1. Audio Journalism 15
● Audio News and types of Audio News
● Broadcast Formats (in brief/intro)
● Public service advertisements, Jingles, Radio magazine,
Interview, Talk Show, Discussion, Feature, Documentary
● Stages of Radio/Podcast Production, Editing, Creative use of
Sound Editing.
2. Television Journalism 15
● Television Journalism
● Elements of a Television News Story - Gathering,
Writing/Reporting, Anchoring
● Basics of Editing for TV- Basic Soft-wares and Techniques
(for editing a news capsule).
● Changing Character of Television News (24 -hrs news
format, News Production cycle, News ‘Lingo’, News ‘Formulae’)
3. Digital Journalism 15
● Defining New Media, Terminologies and their meanings,
Technological Determinism, Computer Mediated-Communication
(CMC), Networked Society.
● Visual and Content Design: Website planning and visual
design, Content strategy and Audience Analysis, Creating and
Promoting a Blog.
● Mobile Journalism – Types and Benefits
● The role media plays in International Communication: For
rg: Ukraine-Russia war, Israel- Palestine war, Taliban, Portrayal of
China during Covid, Korean wave. Case Studies can be discussed
in the class.
Total 45
 AC: 12/02/2024
Evaluation Pattern- 60:40
Internal Evaluation: 40 Marks
1. Create a news podcast/ blog (20 marks)

2. News recording using Teleprompter (20 marks)

External evaluation:
Marks: 60
Duration: 2 hours
Note: (1) All questions are compulsory
(2) Question number 1 to 3 carry 20 marks each
Question No. Particulars (Nature of question) Marks
Q.1 A) Short notes (any TWO out of THREE from Module I) 8

B) Attempt any TWO (Module I) 12

1) Question
2) Question
3) Question

Q.2 A) Short notes (any TWO out of THREE from Module II) 8

B) Attempt any TWO (Module II) 12

1) Question
2) Question
3) Question

Q.3 A) Short notes (any TWO out of THREE from Module III) 8

B) Attempt any TWO (Module III) 12

1) Question
2) Question
3) Question
Total 60

List of Reference Books:

1. Shrivastava, K.M. News Reporting and Editing. Sterling Publishers Pvt. Ltd. 2008.
2. Krishnaswamy K.V. Writing and Editing. Orient Black Swan Pvt. Ltd., 2011.
3. Bull, Andy. The NCTJ Essential Guide to Careers in Journalism. SAGE Publications Ltd, London,
2007.
4. King, Graham. Improve Your Writing skills. Collins, London, 2009
5. Goodwin, Eugene. Groping for Ethics in Journalism. Iowa State Press, 1999.
6. Ames, Stevens. Elements of Newspaper Design. Praeger Publishers Inc., 1989.
7. Ukonu, Michael D. News Editing and Design. Nsukka: Grand-Heritage Global Communications,
2013.
8. Wheeler, Sharon. Feature Writing for Journalists. Rutledge, 2005.
9. Kamath, M.V. Professional Journalism. Vikas Publication House Pvt Ltd, New Delhi, 1980.
10. Mencher, Melvin. Basic News Writing. Universal Book Stall, New Delhi, 1992.
11. Menon, P. K. Practical Journalism. Neha Publishers & Distributors, 2017.
12. Natrajan, J. History of India Journalism. Publication Division, Ministry of Information and
 AC: 12/02/2024
Broadcasting, New Delhi, 1995.
13. Parthasarthy, Rangaswami. Here is the News! Reporting for the Media. Sterling Publication,
New Delhi, 1994.
14. Gross Gerald and Sharada Prasad H.Y. Editors on Editing. National Book Trust, New Delhi,
2004.
15. Aiyer, Balakrishna. Digital Television Journalism. Authorspress, 2005.
16. Rao, B. S. Handbook of Photo Journalism in the Digital Age. Enkay Publishing House, 2013.
17. Jayanti, S., editor. Role of Digital Media and Weblog in Journalism. Alfa Publications, 2010.
18. Boyd, Andrew. Broadcast Journalism: Techniques of Radio and Television news. India, Elsevier,
2007.
19. J.R.Hakemuler. Broadcast Journalism. Anmol Publications Pvt. Limited, 2010.
20. Peter, Stewart. Basic Radio Journalism. Elsevier (A Division of Reed Elsevier India Pvt.
Limited), 2006.
21. Arora, Rakesh. Web Journalism. New Delhi, Arise Publishers & Distributors, 2012.
22. Shrivastava, K. M. Radio and TV Journalism. Sterling Publishers, 1989.
23. Chawla, Abhay. New Media and Online Journalism. Noida, Pearson India Education Services
Pvt. Ltd, 2021.
24. Mishra, Aditya Kumar, and Anuj. Basics of Mobile Journalism. SSDN Publishers & Distributors,
2022.
 AC: 12/02/2024
Syllabus of courses of S.Y. B.Com Programme
(With effect from the Academic Year 2024-2025)
4. Vocational and Skill Enhancement Courses (VSEC)
4.e Mass Communication II (3 Credits)
Semester IV

Modules at Glance

4.e Mass Communication II

Module. Modules No. of Lectures
No.
1. Basics of Documentary Making 15
2. Role of Mass Media in India 15
3. Media Ethics and Legal Aspects 15
Total 45

Modules in Detail

Sr. No. Modules No. of Lectures

1. Basics of Documentary Making 15

• Defining Documentary
• Importance of Documentary, difference between Fiction and
Non-fiction storytelling
• John Corner’s ‘five central elements of Documentary’ theory
• Observational and Performative Documentary
2. Role of Mass Media in India 15
•Role of Media in society
• Role of Media in Development Communication
• Role of Media in education
• Role of Media personal and career opportunities in Mass
Media
3. Media Ethics and Legal Aspects 15
• Right to Freedom of Speech and Expression (Article 19(a))
• Media and the Constitution of India
• Press legislation in India (Constitutional Laws of Press
Freedom, Official Secrets Act 1923, Contempt of Court,
Copyright Act 1957)
• Laws of Defamation and Journalistic Defense (Justification,
Fair Comment, Privilege, Apology)
Total 45
 AC: 12/02/2024

Evaluation Pattern- 60:40

Internal Evaluation: 40 Marks

News updates (20 marks)

Social media is a useful tool for staying updated about current events and new ideas. You
can receive stories in real-time, engage with other users, and share content that interests you.
Instructions for the learners:
A news update project can involve collating weekly insights on the latest happenings from
different social media platforms and presenting in the class. Every week, a certain number
of students can be assigned this activity.

Film festival on YouTube (20 marks)

The primary task under this project is to make a documentary and then upload it onto a
Department’s YouTube channel. Learners can shoot original footage or create animations
and then produce a 5–10 minutes video that mimics a real-life documentary. Later, upon
receiving everyone’s submissions, a film festival screening can be organized with faculty
and parents (if possible) in attendance. One added advantage of this project is that the
creations can be shared online to garner more views and accolades.

External evaluation:

Marks: 60
Duration: 2 hours
Note: (1) All questions are compulsory
(2) Question number 1 to 3 carry 20 marks each

Question No. Particulars (Nature of question) Marks

Q.1 A) Short notes (any TWO out of THREE from Module I) 8

B) Attempt any TWO (Module I) 12

1) Question
2) Question
3) Question

Q.2 A) Short notes (any TWO out of THREE from Module II) 8

B) Attempt any TWO (Module II) 12

1) Question
2) Question
3) Question

Q.3 A) Short notes (any TWO out of THREE from Module III) 8

B) Attempt any TWO (Module III) 12

1) Question
2) Question
3) Question
Total 60
 AC: 12/02/2024

List of Reference Books:

1. Corner, John. The Art of Record: A Critical introduction to Documentary Manchester
University Press, 1996.
2. Mehrotra, Rajiv. The Open Frame Reader: Unreeling the Documentary, Rupa & Company,
2006.
3. Nichols, Bill. Introduction top Documentary, Indiana University Press, 2001.
4. Fox, Broderick. Documentary Media: History, Theory, Practice, Allyn & Bacon, 2010.
5. Michie Susan, West Robert, Campbell Rona, Brown Jamie and Gainforth Heather. ABC of
Behaviour Change Theories. Silverback Publishing, 2014.
6. McQuail, Denis. McQuail’s Mass Communication Theory, Sage Publication, 2010.
7. Fortner, Robert S. The Handbook of Media and Mass Communication. Vol I, Wiley and
Sons, 2014.
8. Noelle-Neumann, Elisabeth. The Spiral of Silence: The Public Opinion –Our Social skills,
University of Chicago Press, 1993.
9. Acharya, A.N. Television in India, Manas Publication, New Delhi,1987.
10. Ahuja B.K. Mass Media Communication: Theory and Practise, Saurabh Publishing
House, New Delhi, 2010
11. Ahuja, B.N. History of Press, Press Laws and Communication, Surjeet Pub, New Delhi
1989
12. Chattergy, P.C. Broadcasting In India, SAGE Publications Pvt. Ltd; Second edition Delhi,
1991.
13. Folkerts, Jean, Lacey Stephen and Larabee Ann. The Media in Your Life, Allyn & Bacon,
2004.
14. Joseph M.K. Freedom of Press, Anmol Publication, New Delhi,1997.
15. Joshi Uma. Textbook of Mass Communication and Media. Anmol Publication Pvt.
Limited, New Delhi, 2002.
16. Kumar, Keval. Mass Communication: A Critical Analysis, Vipul Prakashan Mumbai,
2002.
17. Khan M. I. and Kumar Kaushal. Studies in Modern Mass-media: Country Studies in
Media Development. Kanishka Publishers Distributors, 1993.
 AC: 12/02/2024

Syllabus of courses of S.Y. B.Com Programme

(With effect from the Academic Year 2024-2025)
5. Ability Enhancement Courses/Value Enhancement Courses
5.a Linguistic Studies II – Sanskrit (2 Credits)
Semester IV
Modules at Glance
5.a Linguistic Studies II
Module. Modules No. of Lectures
No.
1. Select Studies in Translated Literature 10
2. Functional and Commercial Language 10
3. Forms of Literary Expressions in Sanskrit 10
Total 30

Modules in Detail
Sr. Modules No. of
No. Lectures
1. Select Studies in Translated Literature 10
● Translated Literature and Cultural Exchange
Review of Translated Literature using Translated Literary
work from another language to chosen language. (The choice
of the texts should be made by the learner with due discussion
with the faculty). Based on this module, internal evaluation
shall be done.
2. Functional and Commercial Language 10
● Newspaper reading of the chosen language in the class along
with faculty
● Watching and understanding News channel of the chosen
language
● Translation of often used words in office circulars and
government communications
● Simple conversations in the chosen language
● Banking and financial terms in the chosen language
3. Forms of Literary Expressions in Sanskrit 10
 AC: 12/02/2024
● Appreciation of select forms of literature
o Films
o Theatre
o Performing Arts
o Fine Arts
● The faculty member shall discuss with the learners about the
richness of other forms of Literary expressions in chosen
language and learn to appreciate the creativity and presenting
the creativity in a lighter form. Also, they are expected to
appreciate the cultural dimensions behind it.
Total 30

Total marks: 50
Evaluation Pattern- 60:40
Internal Evaluation: 20 Marks
The faculty will decide the means of taking internal evaluation. It can be oral quiz,
dialogue exchange, role play, reading comprehension, listening comprehension etc.

External evaluation:
Marks: 30
Duration: 1 hours
Note: (1) All questions are compulsory
(2) The learners can write answers in the chosen language or in English/Marathi/Hindi

Question No. Particulars (Nature of question) Marks

Questions Flexibility is given to the faculty to decide the paper pattern and 30
with sub depending on learners ability will design the question paper. It
questions can contain questions like identifying or changing gender,
identifying or changing tenses, making rhythmic words, answer
in one sentence etc.
Total 30

List of Reference Books:

279.Pdf. https://ia800104.us.archive.org/14/items/in.gov.ignca.279/279.pdf. Accessed 19 Feb. 2024.

“Kautilya’s Arthashastra.Pdf.” Google Docs,

https://docs.google.com/file/d/0BxEZ9xOtQkn2X0dIeHBvb1J6dFk/edit?usp=embed_facebook.
Accessed 19 Feb. 2024.

Subhaashhita_kedar.Pdf.
 AC: 12/02/2024
https://sanskritdocuments.org/doc_z_misc_subhaashita/subhaashhita_kedar.pdf. Accessed 19 Feb.
2024.

Vaidyakiya-Subhashita-Sahitya-by-Bhaskara-Govinda.Pdf.
https://allayurvedicremedies.com/wp-content/uploads/2022/01/Vaidyakiya-Subhashita-Sahitya-by-B
haskara-Govinda.pdf. Accessed 19 Feb. 2024.

Valmiki Ramayana - Baala Kanda - Sarga 1.

https://www.valmikiramayan.net/utf8/baala/sarga1/bala_1_frame.htm. Accessed 19 Feb. 2024.

Vidura Niti (Mahabharata - Udyogaparva) | Exotic India Art.

https://www.exoticindiaart.com/book/details/vidura-niti-mahabharata-udyogaparva-nal025/.
Accessed 19 Feb. 2024.

The faculty can select/recommend a few more reference books.

 AC: 12/02/2024

Syllabus of courses of S.Y. B.Com Programme

(With effect from the Academic Year 2024-2025)
5. Ability Enhancement Courses/Value Enhancement Courses

5.b Linguistic Studies II - Marathi (2 Credits)

Semester IV

Modules at Glance

5.b Linguistic Studies II

Module. Modules No. of Lectures
No.
1. Select Studies in Translated Literature 10
2. Functional and Commercial Language 10
3. Forms of Literary Expressions in Marathi 10
Total 30

Modules in Detail

Sr. Modules No. of

No. Lectures
1. Select Studies in Translated Literature 10
● Translated Literature and Cultural Exchange
Review of Translated Literature using Translated Literary work
from another language to chosen language. (The choice of the
texts should be made by the learner with due discussion with the
faculty). Based on this module, internal evaluation shall be done.

2. Functional and Commercial Language 10

 AC: 12/02/2024
● Newspaper reading of the chosen language in the class along
with faculty
● Watching and understanding News channel of the chosen
language
● Translation of often used words in office circulars and
government communications
● Simple conversations in the chosen language
● Banking and financial terms in the chosen language

3. Forms of Literary Expressions in Marathi 10

· Appreciation of select forms of literature
o Films
o Theatre
o Performing Arts
o Fine Arts
· The faculty member shall discuss with the learners about the
richness of other forms of
Literary expressions in chosen language and learn to appreciate the
creativity and
presenting the creativity in a lighter form. Also, they are expected to
appreciate the
cultural dimensions behind it.
Total 30

Total marks: 50
Evaluation Pattern- 60:40
Internal Evaluation: 20 Marks
The faculty will decide the means of taking internal evaluation. It can be oral quiz,
dialogue exchange, role play, reading comprehension, listening comprehension etc.

External evaluation:
Marks: 30
Duration: 1 hours
Note: (1) All questions are compulsory
(2) The learners can write answers in the chosen language or in English/Marathi/Hindi

Question No. Particulars (Nature of question) Marks

Questions Flexibility is given to the faculty to decide the paper pattern and 30
with sub depending on learners ability will design the question paper. It
questions can contain questions like identifying or changing gender,
identifying or changing tenses, making rhythmic words, answer
in one sentence etc.
Total 30
 AC: 12/02/2024

List of Reference Books:

Marathi
*स्थलु वाचनाकरिता काही पस् ु तके*
०१. ओरिगामीची गंमत - अनिल अवचट
०२. गोड गोष्टी भाग १ ते १० - साने गरु ु जी
०३. फास्टर फेणे - भा.रा.भागवत
०४. वाचू आनंदे - माधरु ी परु ं दरे
०५. आपला भारत - राजा मंगळवेढेकर
(या व्यतिरिक्त इतर पस् ु तकेही आपण द्यावीत.)

*संदर्भ ग्रंथ*

०१. व्यावहारिक मराठी - ल.रा.नसिराबादकर

०२. व्यावहारिक मराठी - स्नेहल तावरे
०३. व्यावहारिक मराठी - डाॅ.प्रकाश परब
०४. भाषांतर चिकित्सा - मधक ु र मोकाशी
०५. भाषासंवाद - डाॅ.अनिल गवळी, डाॅ.नंदकुमार मोरे
०६. उपयोजित मराठी - प्रभाकर जोशी, किशोर पाटील
०७. उपयोजित मराठी (गं.ना.जोगळे कर कृतज्ञता ग्रंथ - संपा.केतकी मोडक व इतर
०८. उपयोजित मराठी व प्रसारमाध्यमांची कार्यशैली - डाॅ.संदीप सांगळे
०९. उपयोजित मराठी - लेखन व संवाद कौशल्यांचा परिचय - प्रा.सत्यजित साळवे,प्रा.दीपक पवार
१०. उपयोजित मराठी आणि प्रसारमाध्यमे - संदीप सांगळे
11. Chitre Dilip, Anathology of Marathi Poetry, Nirmala Sadanand Pub., Bombay 1967
The faculty can select/recommend a few more reference books.
 AC: 12/02/2024

Syllabus of courses of S.Y. B.Com Programme

(With effect from the Academic Year 2024-2025)
5. Ability Enhancement Courses/Value Enhancement Courses

5.c Linguistic Studies II - Hindi (2 Credits)

Semester IV

Modules at Glance

5.c Linguistic Studies II

Module. Modules No. of Lectures
No.
1. Select Studies in Translated Literature 10
2. Functional and Commercial Language 10
3. Forms of Literary Expressions in Hindi 10
Total 30

Modules in Detail

Sr. Modules No. of

No. Lectures
1. Select Studies in Translated Literature 10
● Translated Literature and Cultural Exchange
Review of Translated Literature using Translated Literary work from
another language to chosen language. (The choice of the texts should
be made by the learner with due discussion with the faculty). Based
on this module, internal evaluation shall be done.

2. Functional and Commercial Language 10

 AC: 12/02/2024
● Newspaper reading of the chosen language in the class along
with faculty
● Watching and understanding News channel of the chosen
language
● Translation of often used words in office circulars and
government communications
● Simple conversations in the chosen language
● Banking and financial terms in the chosen language
3. Forms of Literary Expressions in Hindi 10
● Appreciation of select forms of literature
o Films
o Theatre
o Performing Arts
o Fine Arts
● · The faculty member shall discuss with the learners about
the richness of other forms of Literary expressions in chosen
language and learn to appreciate the creativity and present the
creativity in a lighter form. Also, they are expected to
appreciate the cultural dimensions behind it.

Total 30

Total marks: 50
Evaluation Pattern- 60:40
Internal Evaluation: 20 Marks
The faculty will decide the means of taking internal evaluation. It can be oral quiz,
dialogue exchange, role play, reading comprehension, listening comprehension etc.

External evaluation:
Marks: 30
Duration: 1 hours
Note: (1) All questions are compulsory
(2) The learners can write answers in the chosen language or in English/Marathi/Hindi

Question No. Particulars (Nature of question) Marks

Questions Flexibility is given to the faculty to decide the paper pattern and 30
with sub depending on learners ability will design the question paper. It
questions can contain questions like identifying or changing gender,
identifying or changing tenses, making rhythmic words, answer
in one sentence etc.
Total 30

List of Reference Books:

Hindi
 AC: 12/02/2024
1. Sharma, S.N., Hindi Grammer and Translation
2. Government of India (Ministry of Education), Technical Terms in Hindi For Secondary
Schools Mathematics, Albion Press, India 1955
3. Narayangaonkar, Deepak. Sabse Nyara Desh Hamara: Patriotic Hindi Songs.
Reserve Bank of India. Reserve Bank of India Annual Report 2007-08 with Hindi Sanskaran
4. Maharashtra Rashtrbhasha Sabha. Kahaniyaa:3
The faculty can select/recommend a few more reference books.