Faculty Detail

Teaching Plan

Course: Business Organization and Management (Core Course)

Course code: BC 1.2
Lecture: 65
Faculty in-charge: Mrs. Malvika Sharma

Course Objective:

• Understand dynamics of business organisations and management practices with respect to stakeholders.
• Understand varied perspectives related to business environment and entrepreneurship.
• Analyse how organisations adapt to an uncertain environment and decipher decision making techniques managers use to influence and control the internal environment.
• Analyse the relationship amongst functions of management i.e. planning, organizing, directing and controlling.
• Appreciate the change in working pattern of modern organisations.

Month	Week	Topic	Teaching Method	Student Activity/Evaluation
August	1	Unit-I: Foundation of Indian Business Manufacturing and service sectors; Small and medium enterprises; Problems and government policy. India’s experience of liberalisation and globalisation	Lecture, Illustrations, Discussions	Discussions, Question& Answers, Assignments
	2	Technological innovations and skill development. ‘Make in India’ Movement Corporate Social responsibility and ethics	Lecture, Illustrations, Discussions	Discussions, Question& Answers, Assignments
	3	Emerging opportunities in business; Franchising, Outsourcing, and Ecommerce	Lecture, Illustrations, Discussions	PPTs on assigned topics to be presented and submitted
	4	Unit-II: Business Enterprises Forms of Business Organisation: Sole Proprietorship, Joint Hindu Family Firm, Partnership firm, Joint Stock Company, Cooperative society; Limited Liability Partnership	Lecture, Illustrations, Discussions	Discussions, Question& Answers, Assignments
September	1	Choice of Form of Organisation. Government - Business Interface; Rationale and Forms of Public Enterprises	Lecture, Illustrations, Discussions	Discussions, Question& Answers, Assignments
	2	International Business. Multinational Corporations.	Lecture, Illustrations, Discussions	Group Discussions, Case studies on relevant topics of the unit
	3	Unit-III: Management and Organization The Process of Management: Planning; Decision-making; Strategy Formulation.	Lecture, Illustrations, Discussions	Discussions, Question& Answers, Assignments
	4	Indian Philosophy of Management: The Gita and Management, Gandhian Philosophy.	Lecture, Illustrations, Discussions	Discussions, Question& Answers, Assignments
October	1	Organizing: Basic Considerations; Departmentation – Functional, Project, Matrix and Network	Lecture, Illustrations, Discussions	Discussions, Question& Answers, Assignments
	2	Delegation and Decentralisation of Authority; Groups and Teams.	Lecture, Illustrations, Discussions	Inter group quiz
	3	CLASS TEST	CLASS TEST
	4	Flip classes- PPT Presentations of assigned Topics	Lecture, Illustrations, Discussions	Discussions, Question& Answers, Assignments
November	1	Unit-IV: Leadership, Motivation and Control Leadership: Concept and Styles; Trait and Situational Theory of Leadership	Lectures, Activities	Discussions, Question& Answers, Assignments
	2	Motivation: Concept and Importance; Maslow Need Hierarchy Theory; Herzberg Two Factors Theory	Lecture, Illustrations, Discussions	Discussions, Question& Answers, Assignments
	3	Communication: Process and Barriers; Control: Concept and Process	Lectures, Activities	PPTs on assigned topics to be presented
	4	Unit-V: Functional Areas of Management Marketing Management: Marketing Concept; Marketing Mix; Product Life Cycle; Pricing Policies and Practices	Lecture, Illustrations, Discussions	Discussions, Question& Answers, Assignments
December	1	Financial Management: Concept and Objectives; Sources of Funds – Equity Shares, Debentures, Venture Capital and Lease Finance.	Lecture, Illustrations, Discussions	Discussions, Question& Answers, Assignments
	2	MID TERM TEST
	3	MID TERM TEST
	4	Securities Market, Role of SEBI.	Lecture, Illustrations, Discussions	Discussions, Question& Answers, Assignments
February	1	Human Resource Management: Concept and Functions; Basic Dynamics of Employer – Employee Relations	Lecture, Illustrations, Discussions	Discussions, Question& Answers, Assignments
	2	Remedial classes	Lecture	Assignments
	3	Remedial classes	RETEST	RETEST
	4	Remedial Classes/Evaluation of Assignments	Lecture

BC 1.2 Financial Accounting: The objective of this paper is to help students to acquire conceptual knowledge of the financial accounting & to impart skills for recording various kinds of business transactions.

Month	Week	Topic	Teaching Method	Student Activity
August	1st	Accounting: Meaning, functions, advantages, limitations, accounting cycle, Users of financial accounting information system	Lecture and discussion	Case studies on the importance of financial accounting
	2nd	Branches of accounting, Bases of accounting; cash & accrual basis. Nature of financial accounting principles	Lecture and discussion	Quiz & Assignments
	3rd	Accounting concepts & conventions and their importance	Lecture and discussion	Quiz & Assignments
	4th	Financial Accounting Standard: concept, benefits, procedure for issuing accounting standard in India. IAS, IFRS: Need & Procedure.	Lecture and discussion	Quiz & Assignments
September	5th	Accounting Process Recording of Business Transaction: Journal	Hands on exercises	Problem-solving exercises
	6th	Accounting Process: Ledger	Hands on exercises	Problem-solving exercises
	7th	Accounting Process: Trial Balance	Hands on exercises	Problem-solving exercises
	8th	Measurement of Business Income & recognition of Revenue & Expenses , Depreciation Accounting: Nature, Factors affecting measurement	Workbook exercises
October	9th	Depreciation accounting: Methods of computing depreciation, straight lien method, diminishing balance method, disposal	Practical problems on depreciation calculation. Illustrate assets disposal accounting	Workbook exercises
	10th	Inventory Valuation: Significance, Inventory Record system, Methods: FIFO, LIFO & Average.	Demonstrate inventory valuation using examples. Group exercises to calculate inventory values	Quiz on inventory valuation methods
	11th	Practical	Demonstrate software usage through tutorials	Hands-on practice sessions, Software-based project
November	12th	Capital & Revenue expenditures & receipts; preparation of financial statements of sole trader & partnership; understanding of final accounts	Discuss scenarios for revenue and expense recognition	Real-world examples of mismatched recognition, Short-answer quiz
	13th	Preparation of financial statements of sole trader & partnership: Accounting treatment.	Explaining the format of financial statements, Hands-on practice in preparing financial statements	Prepare a basic set of financial statements. Case study analysis
	14th	Accounting for Hire Purchase: Transaction entries & ledger accounts in the books of Hire Vendor & Hire Purchaser	Hands on exercises	Problem-solving exercises
December	15th	Consignment: Features, Accounting Treatment in the books of the consignor & consignee. Joint Venture: Accounting procedure, Joint Bank Account, Records maintained by coventurer.	Hands on exercises	Problem-solving exercises
	16th	Practical	Hands on practice session	Software-based project
February	17th	Accounting for inland branches : Concepts of dependent branches, accounting aspects, debtor system, stock & debtor system, branch final accounts system & whole sale basis system	Hands on exercises	Problem-solving exercises
	18th	Independent branches: concepts, accounting treatment, important adjustment entries and preparation of consolidated profit & loss account and balance sheets	Hands on exercises	Problem-solving exercises
	19th	Accounting for dissolution of partnership firms including insolvency of partners, sale to a limited company and piecemeal distribution.	Hands on exercises	Problem-solving exercises
March	20th	Revisions	Review of all topics covered, Addressing doubts and key areas of difficulty	Mock exam or comprehensive test

BC 1.3 Business Law: The objective of this paper is to impart basic knowledge of the important business legislations along with relevant case law

Time		Topic	Teaching Method	Student Activity
Month	Week
August	1st	Indian Contract Act 1872: General Principles of Contract—Contract: Meaning, characteristics & kinds Essentials of a valid contract	Group discussions on real-life examples of contracts	Case studies on valid and void agreements
	2nd	Offer, Acceptance & Revocation, contractual capacities of parties	Group discussions on real-life examples of contracts	Quiz on essentials of a valid contract
	3rd	Free Consent of Parties	Explain in simple terms with relatable deception scenarios/examples	Problem-solving assignment
	4th	Revisions	Review of all topics covered, Addressing doubts and key areas of difficulty	Comprehensive Test
September	5th	Lawful Consideration & Object, Agreement Expressly declared as Void	Hypothetical problem-solving exercises.	Group Learning exercises, Research legal cases.
	6th	Legal Formalities: written & registered; contingent contracts, Performance of Contract	Presenting legal outcomes through cases	Brainstorming exercises
	7th	Discharge of Contract, Constructive Contract	Case study analysis & group discussions	Brainstorming exercises
	8th	Consequences of breach of contract, Contract of Indemnity & Guarantee	Solve legal scenarios on breach of contracts, examples of guarantee contract in real life	Mock court exercises for remedies
October	9th	Contract of Bailment & Pledge, Contract of agency	Case study on bailment scenarios, pledge& role play on agency contract.	Written exercise on drafting agency contract
	10th	Sale of Goods Act, 1930: an overview, conditions & warranties	Debate on implied conditions and warranties. Group activities on identifying valid contracts of sale.	Case study analysis
	11th	Transfer of Property /Ownership, performance of the contract of sale	Practical problems on ownership transfer	Quiz on the transfer of property
November	12th	Unpaid Seller, Remedies for breach of contract.	Case discussions on unpaid seller rights	Group learning exercises
	13th	Negotiable Instrument Act 1881: Meaning & Nature of Instruments, Kinds of Negotiable instruments	Group discussions on negotiable instruments in banking	Quiz on types and features
	14th	Parties of Negotiable instruments	Demonstration of cheque and bill formats	Case Study Analysis
December	15th	Negotiation, Endorsement & Acceptance	Case studies on cheque dishonour, Drafting endorsement scenario	Drafting exercise on negotiable instruments
	16th	Indian Partnership Act 1932: An overview	Role-play on resolving partner disputes, Group activity on identifying valid partnerships	Written assignment on partner roles and responsibilities
February	17th	Dissolution of Partnership & Firm	Legal case studies on partnership dissolution	Group Learning exercises
	18th	Registration of Partnership Firm, Limited Liability Partnership Act, 2008: An Overview, salient features, natures, advantages, LLP Agreement	Discussion on drafting a partnership deed Compare LLP and traditional partnerships in groups	Draft a simple LLP agreement
	19th	Limited Liability Partners: Partners & Designated partners, Incorporation document, incorporation by registration, partners & their relationship.	Case-Study Analysis	Quiz on LLP provisions
March	20th	Revisions	Review of all topics covered Addressing doubts and key areas of difficulty	Mock exam or comprehensive test

Course: Business Statistics & Mathematics (Core Course)

Course Code: BC 1.4

Lecture: 65

Faculty in-charge: Mrs. Malvika Sharma

Course Objective:

The syllabus aims to test the student’s ability to:

• Understand the basic concepts of basic mathematics and statistics
• Identify reasonableness in the calculation
• Apply the basic concepts as an effective quantitative tool
• Explain and apply mathematical techniques
• Demonstrate to explain the relevance and use of statistical tools for analysis and forecasting

Time		Topic	Teaching Method	Student Activity/Evaluation
Month	Week
August	1	Unit -I :Introduction to Statistics, Importance of statistics, scope ,limitations, classification of data, formation of statistics series, tabulation	Chalk & Talk, Practical Illustrations	Discussion, Practicals and Assignments
	2	Measures of Central Tendency including Arithmetic mean, Geometric mean and Harmonic mean: properties and applications;	Chalk & Talk, Practical Illustrations	Discussion, Practicals and Assignments
	3	Median ,Partition values - quartiles, deciles, and percentiles	Chalk & Talk, Practical Illustrations	Discussion, Practicals and Assignments
	4	Mode and recapitulation of the chapter	Chalk & Talk, Practical Illustrations	Discussion, Practicals and Assignments
September	1	Measures of Variation: absolute and relative. Range,	Chalk & Talk, Practical Illustrations	Discussion, Practicals and Assignments
	2	quartile deviation and mean deviation; Variance	Chalk & Talk, Practical Illustrations	Discussion, Practicals and Assignments
	3	Standard deviation: calculation and properties	Chalk & Talk, Practical Illustrations	Discussion, Practicals and Assignments
	4	UNIT 2: Bi-variate Analysis Simple Linear Correlation Analysis: Meaning, and measurement. Karl Pearson's co-efficient and Spearman’s rank correlation	Chalk & Talk, Practical Illustrations	Discussion, Practicals and Assignments
October	1	Class Test & Practical question solving exercise	Class Test	Practical Problem Solving Exercise
	2	Simple Linear Regression Analysis: Regression equations and estimation. Relationship between correlation and regression coefficients.	Chalk & Talk, Practical Illustrations	Discussion, Practicals and Assignments
	3	UNIT-3:Index Numbers Meaning and uses of index numbers; Construction of index numbers: Aggregative and average of relatives – simple and weighted	Chalk & Talk, Practical Illustrations	Discussion, Practicals and Assignments
	4	Tests of adequacy of index numbers, Construction of consumer price indices	Chalk & Talk, Practical Illustrations	Discussion, Practicals and Assignments
November	1	UNIT-4:Time Series Analysis Components of time series; additive and multiplicative models	Chalk & Talk, Practical Illustrations	Discussion, Practicals and Assignments
	2	Trend analysis: Finding trend by moving average method and Fitting of linear trend line using principle of least squares.	Chalk & Talk, Practical Illustrations	Discussion, Practicals and Assignments
	3	UNIT-5 : Business Mathematic Matrices	Chalk & Talk, Practical Illustrations	Discussion, Practicals and Assignments
	4	Differential Calculus	Chalk & Talk, Practical Illustrations	Discussion, Practicals and Assignments
December	1	Basic Mathematics of Finance	Chalk & Talk, Practical Illustrations	Discussion, Practicals and Assignments
	2	Mid Term Test	Chalk & Talk, Practical Illustrations
	3
	4	Basic Mathematics of Finance	Chalk & Talk, Practical Illustrations	Discussion, Practicals and Assignments
February	1	Simple and compound Interest	Chalk & Talk, Practical Illustrations	Discussion, Practicals and Assignments
	2	Revision for all & Remedial Classes for week students	Practical practice
	3	Revision for all & Remedial Classes for week students	RETEST	RETEST

BCOM II YEAR

BC 2.1 Company Law: The objective of the course is to impart basic knowledge of the provisions of the Companies Act 2013. Case studies involving issues in company law are require to be discussed.

Time		Topic	Teaching Method	Student Activity
Month	Week
August	1st	Company: Characteristics, Nature, Advantages, Administration of Company Law : NCLT, National Company Law Appellate Tribunal, Special Court	Simple examples to explain complex legal jargon	Group learning activity
	2nd	Lifting of Corporate Veil, Types of Companies	Lecture using Power Point slides	Case study Analysis
	3rd	Private Companies: Characteristics, Procedure of Conversion into Private Company	Lecture using PowerPoint slides.	Identify companies they interact with daily and discuss their structures briefly.
	4th	Formation, Promotion & Incorporation of a Company	Explain the process step-by-step with visuals or flowcharts.	Role-play where students act as promoters
September	5th	Memorandum of Association: Purpose; Subject-Matter of MOA, alteration in MOA	Lecture cum discussion	Draft a basic Memorandum of Association (MOA).
	6th	Articles of Association: Characteristics & Procedure for alteration, Doctrine of Constructive Notice, Doctrine of Indoor Management, Doctrine of Ultra Vires	Illustrate MOA and AOA templates Use a comparison table to highlight differences	Identify clauses in MOA and explain their significance
	7th	Prospectus: Content & Golden Rule, Scanning of Prospectus, Book-Building, GDRs	Examples of real prospectuses	Analyze a real-world prospectus for key information
	8th	Revisions	Review of all topics covered Addressing doubts and key areas of difficulty	Comprehensive test
October	9th	Shares: Kinds of Shares, Voting Rights of Shareholders, Allotment and Issue of Shares	Lecture cum discussion	Quiz
	10th	Share capital of Company, Share Certificate & Share Warrant, Transfer & Transmission.	Lecture cum discussion	Quiz
	11th	Issue & Allotment of debenture, Management and control of companies: Directors, Classification, Appointment of Directors, Power , Duties & Liabilities of directors	Case law discussions	Group discussion
November	12th	Company Meetings & Resolutions: Kinds of Meetings & its Statutory provisions Procedure of a valid meeting	Lecture cum discussion	Mock board meeting
	13th	Committees of Board of directors, Provisions relating to payment of dividend	Lecture cum discussion	Group discussion
	14th	Revisions	Review of all topics covered Addressing doubts and key areas of difficulty	Comprehensive test
December	15th	Provisions relating to books of accounts & audit	Lecture cum discussions	Group discussion
	16th	Appointment of Company Auditor, legal position, rights & powers of auditor	PowerPoint presentation	Brainstorming exercises
February	17th	Auditor Report: its types and specimen, Secretarial Audit	PowerPoint presentation	Brainstorming exercises
	18th	Winding up of the company	Flowchart of the winding-up process	Analyze a real-world case of company liquidation
	19th	Insider Trading & Whistle Blowing	Lecture cum discussions with real world cases.	Case-study analysis
March	20th	Revisions	Review of all topics covered Addressing doubts and key areas of difficulty	Mock exam or comprehensive test

Course: INCOME TAX LAW AND PRACTICE

Course code: BC 2.2

Lecture: 65

Faculty in-charge: Mrs. Malvika Sharma

Course Objective: : To provide basic knowledge and equip students with application of principles and provisions of Income-tax Act, 1961 and the relevant Rules

• To impart knowledge of laws pertaining to levy of Income Tax in India and to enable students to apply the same practically by understanding e-filing of returns.
• It also enables the student to apply knowledge comprehended in the graduation in the dynamic corporate world.
• The student applies his/her disciplinary knowledge pertaining to theories and principles to find solution to problems of business world.

Time		Topic	Teaching Method	Student Activity/Evaluation
Month	Week
August	1	Unit-1:Introduction Basic concepts: Income, agricultural income, person, assessee, assessment year, previous year, gross total income, total income, maximum marginal rate of tax; Permanent Account Number (PAN)	Lecture and problems to be solved	Assignment
	2	Residential status; Scope of total income on the basis of residential status	Lecture and problems to be solved	Problems & Assignment
	3	Exempted income under section 10	Lecture and Illustration	Assignment submission on list of exempted income
	4	Unit-2:Computation of Income under different heads-1 Income from Salary Allowances-types and taxability Perquisites- various perquisites and their taxability	Lecture and problems to be solved	Note Making, Assignment
September	1	Income from Salary Provident Fund- computation of taxable contribution in various PF’s Tax rebate	Lecture and problems to be solved	Problems to be solved
	2	Income from House Property	---do---	---do---
	3	Income from House Property	---do---	---do---
	4	Unit-3:Computation of Income under different heads-2 Profits and gains of business or profession	---do---	---do---
October	1	Profits and gains of business or profession -Depreciation	---do---	---do---
	2	Income from Capital gains	---do---	---do---
	3	Income from other sources	---do---	---do---
	4	CLASS TEST	CLASS TEST
November	1	Unit-4 :Computation of Total Income and Tax Liability Income of other persons included in assessee’s total income; Aggregation of income and set-off and carry forward of losses	Lecture and problems to be solved	Problems to be solved
	2	Deductions from gross total income;	Lecture and problems to be solved	Problems to be solved
	3	Rebates and Reliefs	Lecture and problems to be solved	Problems to be solved
	4	Computation of total income of individuals and firms;	Lecture and problems to be solved	Problems to be solved
December	1	Tax liability of an individual and a firm;	Lecture and problems to be solved	Case studies on Income tax liability calculation of fictious entities
	2	MID TERM TEST
	3	MID TERM TEST
	4	Five leading cases decided by the Supreme Court	lecture
February	1	Preparation of Return of Income	Practical	Project Assignment
	2	Revision for all and Remedial Classes for weaker students	Lecture and Problem
	3	Revision for all and Remedial Classes for weaker students	RETEST	RETEST
	4	Remedial Classes/Evaluation of assignments	Lecture and Problem

BC 2.4 Corporate Accounting: The objective of this paper is to enable the students to acquire the basic knowledge of the corporate accounting and to learn the techniques of preparing the financial statements.

Time		Topic	Teaching Method	Student Activity
Month	Week
August	1st	Accounting of Share Capital: Meaning, Types of shares, kinds of share capital, procedure for issue of shares	Lecture using PowerPoint slides.	Discuss the role of corporate accountants
	2nd	Accounting entries on issue of shares, forfeiture of shares & reissue of forfeited shares	Hands on practice session	Problem solving exercises
	3rd	Book Building, issue of right share, ESOP	Real-life examples of corporate financial reporting.	Case study analysis
	4th	Revision	Review of all topics covered Addressing doubts and key areas of difficulty	Mock exam or comprehensive test
September	5th	Redemption of Preference Shares: Meaning & Conditions	Lecture & clarification session	Group learning exercises
	6th	Methods of Redemption of Preference Shares	Hands on practice session	Students draft journal entries for different redemption scenarios.
	7th	Bonus share & its accounting procedure, Buy-back of shares and its accounting procedure	Lecture cum discussion	Case study analysis
	8th	Accounting for Debentures: Issue of Debentures: Methods of Redemption of Debentures	Provide examples of debenture redemption from corporate reports.	Group discussion
October	9th	Sources of finance for the redemption of debentures: from fresh issue; out of capital & out of profits: DRR & sinking fund	Hands on practice session	Students draft journal entries for different redemption scenarios.
	10th	Final Accounts of Companies	Using a sample set of financial statements.	prepare a simple set of final accounts for a company.
	11th	Revisions	Review of all topics covered Addressing doubts and key areas of difficulty	Mock exam or comprehensive test
November	12th	Valuation of Goodwill: Meaning, Factors affecting, methods of valuing goodwill	Hands on practice session	Case study: Hypothetical company
	13th	Valuation of shares: Meaning, factors affecting, methods of valuation of shares.	Hands on practice session	Case study: Hypothetical company
	14th	Revisions	Review of all topics covered Addressing doubts and key areas of difficulty	Mock exam or comprehensive test
December	15th	Amalgamation of Companies: in the nature of merger & in the nature of purchase	Hands on practice session	merger case study
	16th	Internal reconstruction: Meaning & Methods; alteration in share capital & reduction in the share capital	Hands on practice session	Workbook exercises
February	17th	Accounting for holding companies: meaning advantages &disadvantages, consolidated financial statements	Hands on practice session	consolidate financial statements for a parent-subsidiary group.
	18th	Accounting of banking companies: Slip system its advantages & disadvantages, preparation of banking final accounts.	Hands on practice session	Workbook exercises
	19th	Cash Flow Statement: Objectives, Preparation of cash flow statement, cash flow under operating , investing and financing activities.	Hands on practice session	Workbook exercises
March	20th	Revisions	Review of all topics covered Addressing doubts and key areas of difficulty	Mock exam or comprehensive test

BC 2.3 Computer Application in Business: The objective of this paper is to provide computer skills and knowledge for commerce students and to enhance the student understanding of usefulness of information technology tools for business operations.

Time		Topic	Teaching Method	Student Activity
Month	Week
August	1st	Introduction to word processing: word processing concepts, use of templates	Real-world examples of computer applications in business	Group discussion
	2nd	Working with word documents: editing, find& replace, formatting, spell check, autocorrect, auto-text, Bullets & numbering, Tabs	Lecture using Power Point	Group discussion
	3rd	Paragraph formatting, Indent, Page formatting, Header & Footer, Tables: Inserting, filling & Formatting a table, inserting pictures & videos, mail merge, linking with database, Printing documents.	Demonstrate using MS Word features, Quiz	Create a business letter and use mail merge to send it to multiple recipients.
	4th	Practical	Hands on practical session	Hands on practical session
September	5th	Creating business documents using above facilities	Hands on exercises	Hands on exercises
	6th	Introduction to MS Power point: Components of Power point, features & importance of power point presentation in business.	Lecture using Power Point	Group Discussion
	7th	Basic of Presentation: slides, fonts, drawing, editing, inserting, tables, images, texts, symbols, media, design, transition, animation & slideshow	Show examples of good and bad presentations, Quiz	Create a presentation on a given business topic
	8th	Practical	Hands on practical session	Hands on practical session
October	9th	Creating business presentation using above facilities	Hands on exercises	Hands on exercises
	10th	Spreadsheet & its business application: Spreadsheet concepts, features, application in business	Lecture using Power Point, Demonstration of the spreadsheet interface	Explore the interface components of spreadsheet
	11th	Managing worksheets, formatting, entering data, editing, & printing a worksheet, handling operators in formulas, project involving multiple spreadsheets, organizing charts & graphs.	Lecture using Power Point	Create a small sales data table and format it
November	12th	Application of generally used spreadsheet functions: Mathematical, statistical, financial, logical, date & time, look up and reference, database & text functions.	Lecture using Power Point, Quiz	Group Discussion on real-world applications
	13th	Practical	Hands on practical session	Hands on practical session
	14th	Creating basic spreadsheet using above functions.	Hands on exercises	Hands on exercises
December	15th	Creating business spreadsheets in the area of : Loan & Lease statement, ratio analysis, payroll statements	Lecture using Power Point	Analyze sales data and create a report using charts and pivot tables
	16th	Capital Budgeting, Depreciation accounting, Graphical representation of data	Lecture using Power Point	Prepare a budget sheet for a hypothetical business
February	17th	Frequency distribution & its statistical parameters; correlation & regression.	Lecture using Power Point, quiz	Create a pivot table to summarize sales by product category
	18th	Practical	Hands on practical session	Hands on practical session
	19th	Creating business spreadsheet using above facilities.	Hands on exercises	Hands on exercises
March	20th	Revisions	Review of all topics covered Addressing doubts and key areas of difficulty	Mock exam or comprehensive test

Cost Accounting Course Lesson Plan BC 2.5

Course Objectives:

• The course aims to introduce students to fundamental cost accounting concepts such as cost classification, cost behavior, and costing methods
• To Equip Students with Tools for Effective Cost Control and Decision-Making

Month	Week	Topic	Teaching Method	Student Activity
August	1	Introduction to Cost Accounting	Lecture, Discussion	Group discussion on the importance of cost accounting in businesses
	2	Meaning and Scope of Cost Accounting	Lecture, Case Study	Write a report on the importance and scope of cost accounting
	3	Types of Costs: Fixed, Variable, Semi-Variable	Lecture, Problem-Solving Session	Solve numerical problems on fixed, variable, and semi-variable costs
	4	Classification of Costs: Direct vs. Indirect	Lecture, Case Study	Case study on identifying direct and indirect costs in a business scenario
September	1	Cost Sheet Preparation	Lecture, Step-by-Step Explanation	Prepare a cost sheet from provided data
	2	Methods of Costing: Job Order Costing	Lecture, Example Problems	Solve problems based on job order costing
	3	Methods of Costing: Process Costing and Contract Costing	Lecture, Group Work	Group project on applying process costing to a manufacturing scenario
	4	Methods of Costing: Contract costing	Lecture	CLASS TEST
October	1	Absorption vs. Marginal Costing	Lecture, Problem Solving	Numerical exercises on absorption and marginal costing
	2	Cost Allocation and Apportionment	Lecture, Case Study	Allocate overheads and prepare a cost statement
	3	Overhead Costs: Classification and Recovery Methods	Lecture, Group Work	Group discussion on overhead recovery methods (e.g., rate-based, volume-based)
	4	Activity-Based Costing (ABC)	Lecture	Solve a case study on implementing activity-based costing
November	1	Standard Costing and Variance Analysis	Lecture, Problem-Solving Session	Solve numerical problems on variances (materials, labour, overhead)
	2	Variance Analysis: Material and Labor Variances	Lecture, Group Activity	Group activity on calculating material and labour variances
	3	Variance Analysis: Overhead and Sales Variances	Lecture	Prepare variance analysis for a given scenario
	4	Break-Even Analysis and Contribution Margin	Lecture, Problem-Solving Session	Solve break-even analysis problems and calculate contribution margin
December	1	Budgeting in Cost Accounting Flexible Budget and Variance Analysis	Lecture, Problem solving	Group project on preparing a budget for a manufacturing company
	2	MID TERM TEST
	3	MID TERM TEST
	4	Responsibility Accounting and Cost control Cost-Volume-Profit (CVP) Analysis	Lecture, Group Activity	Solve CVP analysis problems to determine break-even points
February	1	Job Order Costing vs. Process Costing	Lecture, Group Discussion	Compare and contrast job order costing and process costing
	2	Comprehensive Revision on Costing Methods	Lecture, Q&A Session	Revise all costing methods and answer questions
	3	Revision/Evacuation of assignments	Retest	Evaluation of assignments
	4	Review and Exam Preparation	Review Session, Mock Test	Mock test and review of important concepts

Course: E-Commerce

Course code: BC 2.6

Lecture: 32

Faculty in-charge: Mrs. Malvika Sharma

Practical: 32

Course Objective:

Course Objective:

• The key concepts related to the regulation of the internet and e-commerce.
• The technologies facilitating electronic business and commercial transactions.
• The legal and policy frameworks governing electronic business, platforms, and use of the internet.
• Impart the students with higher level knowledge and understanding of contemporary trends in e-commerce and business finance.
• To provide adequate knowledge and understanding about E-Commerce practices to the students.

Time		Topic	Teaching Method	Student Activity/Evaluation
Month	Week
August	1	Unit-1: Introduction UNIT-1 Introduction, Nature, Concept of E-Commerce	Lecture, PPT	Group Discussions on use of internet for business
	2	Types of E-Commerce, Business models	PPT, Chalk and Talk, Lecture, Practical	Role plays
	3	Forces behind E-Commerce	--do---	Case studies discussions
	4	Technology used in E-Commerce	Practical	Notes preparation
September	1	Designing and building e-commerce website	Lecture & Practical	--do--
	2	UNIT-2 Security and encryption – need and concept	--do--	--do--
	3	Threats in ecommerce environment	--do--	Case study discussion on recent online frauds
	4	Technology solution, IT Act 2000	Lecture, Discussion	Note preparation
October	1	CLASS TEST	REVISION	CLASS TEST
	2	Digital signature, electronic governance	Lecture & Practical	Notes preparation, Practical
	3	Regulation of certifying authorities, duties of subscriber	-do--	---do--
	4	Penalties and adjudication, appellate tribunal	---do--	---do--
November	1	Offence and cyber crime	--do---	---do---
	2	UNIT-3 E-Payment system, methods	--do---	---do--
	3	E-Commerce payment gateways	--do---	---do--
	4	Online banking, risks in E-Payment	--do---	---do--
December	1	UNIT-4 ONLINE BUSINESS TRANSACTIONS – Introduction	--do---	---do--
	2	MID TERM TEST
	3	MID TERM TEST
	4	E-commerce applications	--do---	---do--
February	1	Online services	--do---	--do---
	2	Revision/Remedial Classes	--do---	--do--
	3	Revision/Remedial Classes	--do---	--do--
	4	Practical on web designing, e-payment system and online business transactions	Computer lab	Practical in computer lab

Course: Fundamentals of Financial Management

Course code: BC 3.2 (a)

Year: BCOM III YEAR

Course Objectives:

• The course aims to introduce students to the core concepts of financial management, including financial decision-making, capital budgeting, capital structure, and working capital management. The objective is to equip students with a solid theoretical foundation in managing financial resources within an organization.
• Students will gain practical skills in making informed financial decisions related to investment, financing, and dividend policies.

Time		Topic	Teaching Method	Student Activity
Month	Week
August	1	Introduction to Financial Management	Lecture, Discussion	Group discussion on the importance of financial management in business
	2	Role and Objectives of Financial Management	Lecture	Case study on the objectives and role of financial managers
	3	Types of Financial Decisions	Lecture, Example Problems	Solve examples on investment, financing, and dividend decisions
	4	Time Value of Money: Basic Concepts	Lecture, Problem-Solving Session	Solve numerical problems on present value, future value, and annuities
September	1	Time Value of Money: Applications	Lecture, Group Activity	Group activity to calculate time value of money in different scenarios
	2	Risk and Return: Concepts and Relationship	Lecture, Case Study	Case study analysis of risk-return trade-offs in investment decisions
	3	Cost of Capital: Concept and Components	Lecture, Case Study	Prepare a report on calculating cost of equity and cost of debt
	4	Capital Structure: Definition and Theories	Lecture, Discussion	CLASS TEST
October	1	Leverage: Operating and Financial Leverage	Lecture, Problem-Solving Session	Solve problems on operating and financial leverage
	2	Capital Budgeting: Introduction to Techniques	Lecture, Case Study	Case study on evaluating capital projects using NPV and IRR
	3	Net Present Value (NPV) and Internal Rate of Return (IRR)	Lecture, Problem-Solving Session	Solve NPV and IRR problems and compare both methods
	4	Payback Period and Discounted Payback Period	Lecture, Example Problems	Solve problems on payback period and discounted payback period
November	1	Profitability Index and Accounting Rate of Return	Lecture, practical problem	Group activity to calculate and interpret profitability index and ARR
	2	Financial Decsion,Leverage	Lecture and duscussion	Problem solving
	3	Financial Planning and forecasting	Lecture and discussion	Case study discussion
	4	Financial Planning: Budgets and Projections	Lecture and discussion	Case study on financial management and its impact on liquidity
December	1	Dividend Decisions: Policy and Theories	Lecture, Problem-Solving	Solve problems on dividend
	2	MID TERM TEST
	3	MID TERM TEST
	4	Working Capital Management: Concepts and Importance	Lecture, Case Study	Case study on the impact of financing decisions on a company's capital structure
February	1	Cash management tools and techniques	Lecture and discusion	Prepare a report of cash management tools used by companies
	2	Receivable management	Lecture, Problem-Solving Session
	3	Inventory management	Lecture, Case Study	Problem solving
	4	Review and Exam Preparation	Review Session, Mock Test	Mock test and review of all key concepts

BC 3.3 Entrepreneurship: The objective of this paper is to orient the learner towards entrepreneurship as a career option and creative thinking & behaviour.

Time		Topic	Teaching Method	Student Activity
Month	Week
August	1st	Entrepreneurship: Meaning, elements, determinants and importance of creative behaviour	Lecture Cum Discussions	Group discussion
	2nd	Entrepreneurship and creative response to the society problems & at work	Use design thinking to solve a real-world problem	Role-play: Present innovative product ideas
	3rd	Dimensions of entrepreneurship	Use slides or handouts summarizing the dimensions.	Case studies or examples of entrepreneurs
	4th	Revisions	Review of all topics covered Addressing doubts and key areas of difficulty	Comprehensive test
September	5th	Concepts of business groups & role of business houses & family business in India.	Lecture cum discussion	Group discussion
	6th	Contemporary role models in Indian Business: their Values, business philosophy and behavioural orientation.	Power Point presentation of the role models of India	Case study analysis: Research on real world entrepreneur
	7th	Conflict in family business & its resolution	Lecture cum discussion	Class debate
	8th	Public & Private system of stimulation, support & sustainability of entrepreneurship.	Lecture cum discussion	Group discussion
October	9th	Role of Institutional Support: requirement, availability & access to finance, marketing assistance, technology & industrial accommodation. Legal aspects of starting a business	Evaluate funding options for different types of businesses	List the legal steps for starting a small busines
	10th	Role of industries/entrepreneur’s association & self-help groups	Lecture cum discussions	Case study for SHG’s , Short quiz
	11th	Business Incubators: Concepts, Role and Functions of business incubators, angel investors, venture capital & private equity fund.	Lecture cum discussions	Prepare a simple budget for a startup
November	12th	Revisions	Review of all topics covered Addressing doubts and key areas of difficulty	Mock exam or comprehensive test
	13th	Business Plan & Project Proposal: Concept, & Significance, Content of the proposal	Lecture cum discussion	Draft the executive summary of a business plan
	14th	Designing business processes, location, layout, operation, planning & control	Analyze a sample business plan	Peer and instructor evaluation of presentations
December	15th	Revisions	Review of all topics covered Addressing doubts and key areas of difficulty	Comprehensive test
	16th	Preparation of Project Report (Various aspects of the project report such as size of investment, nature of product, market potential)	Lecture cum discussion, template of business report	Create a project report
February	17th	Project submission/ presentation & appraisal thereof by external agencies, such as financial/non-financial institutions.	Sample appraisal criteria templates	Group drafting
	18th	Mobilising resources for start-up: Accommodation & utilities, Preliminary contracts with the vendors, suppliers, bankers, principal customers.	Case Example, Providing templates	Create sample preliminary contract for the start-up requirement
	19th	Contract Management: Basic start-up problems	Brainstorming: Common risks in startups and solutions	Group project: Propose a sustainable business model
March	20th	Revisions	Review of all topics covered Addressing doubts and key areas of difficulty	Mock exam or comprehensive test

Course: Banking and Insurance

Course code: B.C 3.5

Course Objectives:

• To provide comprehensive understanding of the banking and insurance sector.
• To equip students with practical skills in banking and insurance operations.
• To develop critical thinking in financial decision-making.
• To prepare students for careers in banking, insurance, and financial services.

These objectives ensure that students not only gain theoretical knowledge but also develop the skills necessary to thrive in the rapidly evolving banking and insurance industries.

Time		Topic	Teaching Method	Student Activity
Month	Week
August	1	Introduction to Banking and Insurance	Lecture, Discussion, PPT Presentation	Group discussion on the importance of banking and insurance
	2	Evolution of Banking in India	Lecture and discusion	Research Assignment on the evolution of banking in India
	3	Types of Banks: Public, Private, Co-operative	Lecture and discussion	Group presentation on the role of different types of banks
	4	Functions of Commercial Banks	Lecture, Case Study Analysis	Case study analysis on the functions of a commercial bank
September	1	Structure of Banking Sector in India	Lecture, PPT	Write a report on the structure of the Indian banking sector
	2	Banking Operations and Services	Interactive Lecture, Practical Session	Visit a local bank to observe operations
	3	Credit Creation and Money Multiplier Concept	Lecture, Problem-Solving Session	Solve problems and credit creation
	4	Introduction to Insurance	Lecture, Video Clips of Insurance Case Studies	Write a case study on a real-life insurance claim scenario
October	1	Types of Insurance: Life and Non-Life Insurance	Lecture, Group Discussion	Debate on the advantages and disadvantages of life insurance
	2	General Insurance: Types and Functions	Lecture	Role play on selling different types of general insurance
	3	Life Insurance: Policies and Procedures	Lecture	Prepare a report on different types of life insurance policies
	4	Health Insurance: Importance and Growth	Lecture	Prepare a presentation on the growth of health insurance
November	1	Insurance Regulation in India: IRDAI	Lecture, Research Activity	Research and present a report on the role of IRDAI in regulating insurance
	2	Underwriting and Risk Management in Insurance	Lecture, Group Discussion	Group discussion on underwriting process and risk management
	3	Insurance Fraud and Prevention Measures	Lecture, Case Study	Role play on identifying and preventing insurance fraud
	4	Banking and Financial Services: Overview	Lecture, Video Demonstration	Write a report on different types of banking services
December	1	Insurance Marketing and Distribution Channels, Rural Banking and Financial Inclusion	Lecture, Group Activity	Develop a marketing strategy for a new insurance product and Group project on financial inclusion in rural areas
	2	MID TERM TEST
	3	MID TERM TEST
	4	Bancassurance and the Role of Banks in Insurance	Lecture, Case Study	Prepare a case study on the bancassurance model
February	1	Consumer Protection in Banking and Insurance	Lecture, Discussion	Write an essay on consumer protection laws in India
	2	Financial Products: Loans, Mortgages, and Investments	Lecture, Guest Speaker	Prepare a report on various financial products offered by banks
	3	Banking Fraud and Prevention	Lecture, Discussion	Prepare a presentation on banking fraud prevention measures
	4	Final Review and Recap	Lecture, Review Session	Group review and mock tests

BC 3.6 (b) Office Management & Secretarial Practice: The objective of this paper is to familiarize the students with the activities in a modern office. Smooth functioning of any organization depends upon the way various activities are organized, facilities provided to the staff working in the office, the working environment and the tools &equipment used in office.

Time		Topic	Teaching Method	Student Activity
Month	Week
August	1st	Office & Office Management: Meaning of office, functions of office- Primary & Administrative management functions, Importance of office	Lecture cum discussion	Case Study :Real life examples
	2nd	Office Manager: Duties of Office Manager, qualities & essentials qualification.	Lecture cum discussion	Case Study :Real life examples
	3rd	Filing & Indexing: Meaning & Importance, Essentials of good filing system. Centralized & Decentralized filing system	Lecture cum discussion	Group discussion
	4th	System of Classification of filing system, Methods of filing & filing equipments, Weeding of old records.	Lecture cum discussion	Group Learning Exercises
September	5th	Meaning & Need for Indexing, Various types of indexing.	Lecture cum discussion	Group Learning Exercises
	6th	Mail & Mailing Procedure: Meaning & Importance of mail. Centralization of mail handling work & its advantages.	Lecture cum discussion	Case Study :Real life examples
	7th	Various room equipment required for mailing procedures: its working mechanism.	Power Point presentation	Case Study :Real life examples
	8th	Inward & Outward mail receiving, sorting, opening, recording, making, distributing, folding, maintaining books, dispatch & receipts.	Lecture cum discussion	Drafting a business letter
October	9th	Forms & Stationery: Office forms, introduction, meaning, importance, advantages, disadvantages, types of forms.	Lecture cum discussion	Group Learning Exercises
	10th	Factors affecting forms designs, principles of form designing, form control	Flow Chart	Analyze the templates of forms
	11th	Stationery: Introduction, types of stationery used in offices, importance of managing stationery, selection of stationery, essential requirements for a good system of dealing with stationery, purchasing principles, purchase procedure, standardization of stationery.	Power Point presentation	Group Learning Exercises
November	12th	Modern Office Equipments: Introduction, Meaning & importance of office automation.	Power Point presentation	Group Learning Exercises
	13th	Objectives of office mechanization, advantages & disadvantages, factors determining office mechanization	Lecture cum discussion	Group Learning Exercises
	14th	Kinds of Office machines, Budget: Meaning & Its kinds, Importance of Budget, annual revised & estimated. Recurring & non-recurring heads of expenditure.	Powerpoint Presentation	Group Learning Exercises
December	15th	Audit: Audit process- Vouching, verification & valuation. Procedure for disposal of records & assets.	Lecture cum discussion	Group Learning Exercises
	16th	Banking Facilities: Types of accounts, Forms used in Banks. Abbreviation/Terms used in Offices: Explanation of abbreviation/ terms used in offices.	Lecture cum discussion	Group Learning Exercises
February	17th	Modes of Payment: Types of payments handled. Cheques, post-dated & pre-dated cheques, dishonoured cheque.	Powerpoint Presentation	Role Play exercises
	18th	Role of Secretary: Definitions, appointment, duties & responsibilities of a Personal Secretary	Lecture cum discussion	Submit their meeting minutes for review
	19th	Modern technology & office communication, email, voice-mail, internet, multimedia, scanner, video-conferencing, web-casting, Agenda & Minutes of Meeting.	Power Point presentation	Research a specific office management tool or software
March	20th	Revisions	Review of all topics covered Addressing doubts and key areas of difficulty	Mock exam or comprehensive test

BC 3.2 (a) Corporate Governance & Auditing: The objective of this paper is to provide knowledge of Corporate Governance, Business Ethics & Corporate Social Responsibility principles, procedures & techniques in accordance with current legal requirements & professional standards and to give an overview of the principles of auditing.

Time		Topic	Teaching Method	Student Activity
Month	Week
August	1st	Corporate Governance: Evolution: Development in India, Regulatory Framework of Corporate Governance in India, SEBI Guidelines on Corporate Governance	Provide examples of corporate governance failures (e.g., Enron, Satyam) and successes to emphasize its significance.	Group learning Exercises
	2nd	Reforms in Companies Act, Clause 49 & Listing Agreements, Corporate Management v/s Governance; Internal constituents of the Corporate Governance.	Discuss regulatory frameworks and the introduction of law	Class discussion
	3rd	Theories & Models of Corporate Governance	Lecture cum discussion	Real life examples
	4th	Board Committees, Major Corporate Scandals	Lecture cum discussion	Research on the latest amendments
September	5th	Common corporate governance problems, Codes & Standards on Corporate Governance	Lecture cum discussion	Case-study analysis
	6th	Business Ethics: Introduction, concept, nature & growing significance of ethics in business, ethical principles in business	Lecture cum discussion	Class discussions
	7th	Theories of Business Ethics; Ethical issues in functional areas of business, ethics in finance, HRM, Marketing & Environmental Ethics.	Lecture cum discussion	Class discussions
	8th	Concept of Corporate social Responsibilities, Corporate Philanthropy, CSR & Corporate Sustainability; CSR & Business Ethics, CSR provisions under the Companies Act 2013, CSR Committee	CSR frameworks: ISO 26000, Global Reporting Initiative (GRI).	Group Discussions
October	9th	CSR Models, Codes & Standards on CSR, rating Agencies; Green Governance; Concept of Whistle Blower	Provide examples of companies excelling in CSR	Group Discussions
	10th	Auditing: Introduction, Meaning & Objectives, Basic Principles & Techniques	Introduction to global auditing standards	Research on auditing guidelines in India
	11th	Classification of Audit, Planning Audit	Power Point presentation	Group discussion
November	12th	Internal Check, Internal Control & Internal Audit, Routine Checking & Vouching	Power Point presentation	Case-Study Analysis: Walk through the audit process
	13th	Verification of Assets & Liabilities	Power Point presentation	Case-Study Analysis: Walk through the audit process
	14th	Appointment, Power, Duties & Liabilities of an Auditor under Companies Act 2013	Power Point presentation	Case study on audit failures
December	15th	Audit Report: Specimen	Providing template audit report	Preparing specimen audit report
	16th	Cost Audit, Tax Audit	Lecture Cum discussion	Group exercises
February	17th	Management Audit	Lecture Cum discussion	Group exercises
	18th	Recent Trends in Auditing	Lecture Cum discussion	Research on latest trends
	19th	Auditing & Assurance standards	Lecture Cum discussion	Group exercises
March	20th	Revisions

Course Objectives and Outcomes

Courses Offered

Cross-Cutting Issues