AC 29-01-2020

AC 02-05-2019
R. A. Podar College Item No. 4.76

Of Commerce and Economics,

(Autonomous)
Matunga, Mumbai.

Syllabus
and
Question Paper Pattern
Of
Courses of B.Com. Programme
First Year (Semester I and II)
Under Choice Based Credit System
To be implemented from Academic Year 2019-2020
(Revised from Academic Year 2020-21)

Faculty of Commerce

www.rapodar.ac.in

1
 Bachelor of Commerce (B.Com) Programme
Under Choice Based Credit, Grading and Semester System
Course Structure
F. Y. B. Com

(To be implemented from Academic Year- 2019-2020)

No. of Semester I Credits No. of Semester II Credits
Courses Courses
1 Elective Courses (EC) 1 Elective Courses (EC)
1A Discipline Specific Elective(DSE)Courses 1A Discipline Specific Elective(DSE)Courses
1 Accountancy and Financial 03 1 Accountancy and Financial 03
Management I Management II
1B Discipline Related Elective(DRE)Courses 1B Discipline Related Elective(DRE)Courses
2 Commerce I 03 2 Commerce II 03
3 Business Economics I 03 3 Business Economics II 03
2 Ability Enhancement Courses (AEC) 2 Ability Enhancement Courses (AEC)
2A Ability Enhancement Compulsory 2A Ability Enhancement Compulsory
Courses (AECC) Courses (AECC)
4 Business Communication I 03 4 Business Communication II 03
5 Environmental Studies I 03 5 Environmental Studies II 03
2B Skill Enhancement Courses (SEC) 2B Skill Enhancement Courses (SEC)
6 Foundation Course - I 02 6 Foundation Course - II 02
3 Core Courses (CC) 3 Core Courses (CC)
7 Mathematical and Statistical 03 7 Mathematical and Statistical 03
Techniques I Techniques II
Total Credits 20 Total Credits 20

2
 Bachelor of Commerce (B.Com) Programme
Under Choice Based Credit, Grading and Semester System
Course Structure
(To be implemented from Academic Year- 2019-2020)

Semester I
No. of Semester I Credits
Courses
1 Elective Courses (EC)
1A Discipline Specific Elective(DSE)Courses
1 Accountancy and Financial Management I 03
1B Discipline Related Elective(DRE)Courses
2 Commerce I 03
3 Business Economics I 03
2 Ability Enhancement Courses (AEC)
2A Ability Enhancement Compulsory Courses (AECC)
4 Business Communication I 03
5 Environmental Studies I 03
2B Skill Enhancement Courses (SEC)
6 Foundation Course - I 02
3 Core Courses (CC)
7 Mathematical and Statistical Techniques I 03
Total Credits 20

3
 Syllabus of courses of F.Y.B.Com Programme
With effect from the Academic Year 2019-2020
Discipline Specific Elective (DSE) Courses
1. Accountancy and Financial Management (3 Credits)

Objectives:
1. To impart the knowledge of various accounting concepts, conventions, policies and related
accounting standards to the learners.
2. To impart the knowledge to learners about accounting procedures, methods and techniques in
solving problems and issues relating to various areas of accounting.
3. To acquaint learners with practical aspects of 'accounts writing' by giving them exposure to
special areas of accounting such as Co-operative Housing Societies, Trust, Branches,
Installment Sale, Lease Accounting, Single Entry, etc.

Semester I

Modules at a Glance
Accountancy and Financial Management - Paper I (3 Credits)
Sr. No. Modules No. of Lectures
1 Accounting Concepts, Conventions and Related Standards 15
2 Valuation of Inventories: AS-2 15
3 Final Accounts of Manufacturing Enterprise 15
4 Accounting for Installment Sale and Lease 15
Total No. of Lectures: 60

Sr. Modules
No.
1 Accounting Concepts, Conventions and Related Standards
 Accounting Concepts:
Business Entity, Going Concern, Money Measurement, Periodicity, Accrual,
Matching, Realisation, Historical Cost, Fair Value, Dual Aspect, Contingent Assets,
Contingent Liabilities, Provisions v/s Reserves, Charge v/s Appropriation
 Accounting Conventions:
Conservatism, Materiality, Consistency, Uniformity

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  Accounting Standards:
AS-1: Disclosure of Accounting Policies: Purpose, Areas of Policies, Illustrations
AS-6: Depreciation Accounting: Introduction, Definitions, Applicability,
Disclosure,
Illustrations
AS-9: Revenue Recognition: Meaning and Scope, Transactions excluded, Sale of
Goods,
Rendering of Services, Effects of Uncertainties, Disclosure, Illustrations
AS-10: Accounting for Fixed Assets: Introduction, Definitions, Applicability,
Disclosure,
Illustrations
2 Valuation of Inventories: AS-2

 AS-2: Valuation of Inventories: Meaning and Definition, Applicability,

Measurement of
Inventory, Disclosure in Final Account, Explanation with Illustrations
 Inventory Valuation (Stock): Cost for Inventory Valuation, Inventory Systems,
Periodic Inventory, Perpetual Inventory, Valuation: Meaning and Importance,
Methods of Stock Valuation as per AS-2,
First in First Out (FIFO) Method, Weighted Average Method, Illustrations on
computation of inventory as per above methods as on a particular date and as on a
balance sheet date if inventory is taken on a date which is either before or after the
balance sheet date
3 Final Accounts of Manufacturing Enterprise
Expenditure: Capital, Revenue; Receipts: Capital, Revenue; Adjustment and Closing
Entries, Final Accounts of Manufacturing Concerns (Proprietary Firm)
4 Accounting for Installment Sale and Lease

 Installment Sale :Meaning, , Distinction between Hire Purchase and Installment

Sale, Calculation of Interest, Accounting for Installment Sale by Asset Purchase
(Credit Purchase) Method, Interest Suspense Method, Journal Entries, Ledger
Accounts, (Including Default, Repossession and Calculation of Cash Price)
 Lease: Operational Lease, Financial Lease, Accounting in the books of Lessor,
Accounting in the books of Lessee

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 Semester II

Modules at a Glance

Accountancy and Financial Management - Paper II

Sr. No. Modules No. of Lectures

1 Accounting from Incomplete Records 15

2 Accounting for Non-Profit Organisation w.r.t. Co-operative 15
Housing Society and Trusts
3 Departmental Accounts 15
4 Branch Accounts 15
Total No. of Lectures: 60

Sr. No. Modules

1 Accounting from Incomplete Records
Introduction, Problems on preparation of final accounts of Proprietary
Trading Concern (By Conversion Method)
2 Accounting for Non-Profit Organisation w.r.t. Co-operative Housing
Society and Trusts
Earmarked Funds, Earmarked Investments, Interest Accounting of Earmarked
Investments, Other provisions in relation to preparation of Final Accounts,
Receipts and Payments Accounts, Income and Expenditure Accounts and
Balance Sheet
3 Departmental Accounts
Meaning, Basis of Allocation of Expenses, Basis of Allocation of
Incomes/Receipts, Inter Departmental Transfers, At Cost Price, At Invoice
Price, Reserve, Illustrations –Departmental Trading and Profit & Loss
Account and Balance Sheet
4 Branch Accounts
Meaning, Classification of Branch, Accounting of Independent Branch,
Accounting for Dependent Branch not maintaining full books by Debtors
Method and Stock and Debtors Method.

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 Accountancy & Financial Management:
Semester I & II
Paper Pattern
(Academic Year: 2019-2020)
Maximum Marks : 60
Duration : 2 Hours
Note: (1) Question No. 1 and 5 are Compulsory
(2) Attempt any Two Questions from the remaining Q. No. 2, 3 & 4.
(3) All questions carry 15 marks each
Question Particulars (Nature of Questions) Marks
No. (To Be
Attempted)
1. Concept /Application Based Questions (3 Marks Each) 15
To be given : Seven
To be attempted : Any Five
2. Practical Question/s (*)
3. Practical Question/s (*) (15 x 2)
4. Practical Question/s (*) = 30
5 (A) Attempt any three out of five sub questions given (2 marks each) 6
5 (B) Short Notes: Attempt any three out of five given (3 marks each) 9
Total 60
*Note – Q. No. 2, 3 & 4 may be divided into sub questions of 10/5, 8/7 or 5/5/5 marks each.
Reference:

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

7
 Syllabus of courses of F.Y.B.Com Programme
With effect from the Academic Year 2019-2020
Discipline Related Elective (DRE) Courses
2. Commerce (3 Credits)
Objectives:
1. To create awareness among the learners regarding the concept and importance of business
2. To apprise the learners regarding business environment and entrepreneurship.
3. To familiarize learners regarding setting up of Business unit.
Learning Outcome:
1. It is expected that the learners become fully conversant with the aspects of business, elements
of business environment, entrepreneurship and setting up of business unit.
2. Learners appreciate the importance of business in a developing economy.
3. Learners consider entrepreneurship as a career option.

Semester I

Modules at a Glance
Commerce I- Introduction to Business

Sr. No. Modules No. of Lectures

1 Introduction to Business 11
2 Business Environment 11
3 Entrepreneurship 11
4 Setting up of Business 12
Total No. of Lectures: 45

Sr. No. Modules

1 Introduction to Business
1. Business: Concept
2. Significance to Business Firms, Customers and Society
3. Business Functions
4. Objectives of Business: Classification of business objectives,
Reconciliation of Economic with Social Objectives.
5. Social Responsibility of a Business Firm towards various Stakeholders.
6. Corporate Social Responsibility: Concept, Relevance and Importance of
CSR
7. Linkage between business and society: Experience in India with
reference to Past, Present &Future.
8. Strategy Alternatives: Growth, Stability, Retrenchment, Restructuring,
Turnaround / Business Combinations.
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 9. Case-studies of successful businesses world-wide: Apple, Google, TCS,
Toyota, Sony
10. Case studies of companies that perished- lessons to be learned-
Encyclopedia Britannica, Lehman Brothers, Kodak etc.
2 Business Environment
1. Concept and importance of Business Environment
2. Inter relationship between Business and Environment
3. Internal Business Environment – Elements
4. External Business Environment: Micro & Macro – Elements
5. SWOC Analysis: Concept and Importance
6. WTO Agreements (TRIPs, TRIMs, GATS, AoA)
7. Major Trading Blocs (EU, ASEAN, SAARC, NAFTA)
3 Entrepreneurship
1. Introduction: Concept and importance of entrepreneurship,
2. Factors Contributing to Growth of Entrepreneurship
3. Entrepreneur and Manager, Entrepreneur and Intrapreneur
4. Types of Entrepreneurs
5. Competencies Of An Entrepreneur
6. Training and Development centers in India.
7. Incentives to Entrepreneurs in India (Govt)
8. Start up space in India: Importance, Challenges and Solutions available
in the changing scenario.
9. Women Entrepreneurs: Problems and Promotion.
4 Setting up of Business
1. Introduction: Business Planning Process;
2. Concept and importance of Project Planning; Project Report;
3. Feasibility Study-Types, Importance.
4. Business Unit Promotion: Concept and Stages of Business Unit
Promotion.
5. Location - Factors determining location,
6. Role of Government in Promotion Business Units
7. Licensing and Registration Procedure, Filling returns and other
documents,
8. Ease of doing business In India : Importance, India’s position worldwide
9. Sources of funding for starting up new business
10. Project on preparation of Business Plan.

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 Commerce -II-Service Sector

Objectives:
1. To make aware the learners regarding the broad framework of different types of Services.
2. To provide insights into the key requirements, opportunities and challenges in the services
sector.
Learning Outcomes:
1. It is expected that the learners acquaint themselves with the opportunities and challenges in the
services sector.
2. The learners are expected to develop skills relating to marketing of services.

Semester II

Modules at a Glance
Commerce -II-Service Sector

Sr. No. Modules No. of Lectures

1 Introduction to Services Sector 15

2 Retailing 10
3 Recent Trends in Services Sector 10
4 E – Commerce 10
Total No. of Lectures: 45

Sr. No. Modules

1 Introduction to Services Sector
1. Concept of Services, Characteristics
2. Scope of Services
3. Importance of Service sector in the Indian context.
4. Marketing Mix for Services
5. Consumer Expectations,
6. Managing Demand and Capacity, Role of Customer Relationship
Management in Services Marketing
7. Case-studies of Successful Entrepreneurs in Services Sector
2 Retailing
1. Concept of organized and unorganized retailing
2. Trends in retailing in India
3. Survival strategies for unorganized Retailers.
4. Retail Format: Store format, Non-Store format
5. Store Planning, design and layout.
6. IT in retailing
7. Mall Management, Retail Franchising, FDI in Retailing, Careers in
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 Retailing.
8. Legal and ethical aspects in retailing
9. Case-studies: Successful Retailers in India & in the World- Walmart,
TESCO, D-Mart, Lulu International.
3 Recent Trends in Services Sector
1. ITES Sector: Concept and scope of BPO/ KPO/LPO
2. Enterprise Resource Planning
3. Trends in Aviation Sector
4. Trends in Banking Sector
5. Trends in Insurance Sector
6. Trends in Tourism Sector
7. Trends in Logistics Sector
8. Trends in Health and Wellness
9. Trends in Hospitality Sector
4 E – Commerce
1. E-Commerce-Concept, Functions.
2. Benefits of E-Commerce
3. Challenges of E-Commerce
4. Internet Payment systems
5. E-Commerce Business Strategies
6. Business Models of E-Commerce
7. Principles of Website Design
8. E-Marketing- Techniques
11. Cyber Security.

11
 Commerce
Paper I and Paper II
Question Paper Pattern
(Academic Year: 2019-2020)
I. Cumulative Continuous Assessment (CCA)
 Written test on concept clarity for 10 marks where the learners need to answer within two
lines the concepts meant for testing for e.g.-words like invoice, tender, entrepreneur,
examples of private sector, public sector, private companies,
 Individual project about Role of business in a growing economy. Faculty members could
identify 15 to 20 topics and ask the learners to choose from. For example:
1. Industrial revolution of 18th century compared with the revolution in the 19th, 20th century.
2. Trade across the world during different time frame
3. Banking reforms in India during last 100 years
4. Retail revolution in the developed countries
5. Relevance of make In India
6. Aviation sector – past, present and future
7. Fruits of Liberalization-A comparison of 20 years prior to 1991 and 20 years
8. Mergers and demergers in Indian public sector banks-last 50 years
9. Laws relating to NPAs in India
10. International trade-what? Why? And How?

As it is individual projects 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
 Ten marks for group projects-This may cover successful businesses, start up space, Failure
of business houses, Unethical practices found in business firms and many more. The
evaluation shall be on the basis of project presentation. Rubrics may be developed and
communicated
 Ten marks for any other criteria to be specified by the faculty.(including attendance)
It is suggested that 5 marks be given for maintaining a commerce diary where weekly
record of business events are recorded and suitable observations are made by the learner.
Five marks for a scrap book which will have a collection of forms and procedure used in
every day transactions such as, credit card details, NEFT procedure, Face of cheque,
Precaution while using ATM, meaning of banking code, innovative payment mechanisms etc.,
The contents of the scrap book may be divided as per the syllabus of 2 semesters.
 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.

Total: 40 marks
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 Semester End Examination (SEE) - 60 Marks
Maximum Marks: 60
Duration: 2 Hours
Note: (1) All questions are Compulsory.

Marks
Question No. Particulars (Nature of Questions)

Q-1 Answer the following

(Module-I) a)
b)
OR 12
Descriptive Question

Q-2 (Module-II) Answer any 2 out of 3

a)
b)
12
OR
Descriptive Question
Q-3 (Module- Answer any 2 out of 3
III) a)
b)
OR 12
Descriptive Question

Q-4 (Module- Answer any 2 out of 3

IV) a)
b)
OR 12
Descriptive Question

Q-5 A) Case Study

OR
B) Write short notes on( Any 3 out of 4) 12
Based on entire syllabus
Total 60

13
References:
1.Kew John, Business Environment: Managing in a Strategic Context, Jaico Publications 2006
2. Hanke John K, Business Forecasting, Prentice Hall India, 2002
3. Paul Justin, Business Environment, Tata McGraw Hill, 2008
4. Butter David, Business Planning: A Guide to Business Start-up, Butterworth
Heinemann, 2003
5. Piramal Gita, Business Legends, Penguin Books, 1998
6. Hitt Michael A, Strategic Management, Cengage Learning ,2016
7.Zeithaml, Valarie A, Services Marketing, McGraw Hill Education,2011
8.Gupta S L, Retailing & E- tailing, International Book House, New Delhi, 2011
9. Raghuram G, Logistics &Supply Chain Management: Cases and Concepts,
Macmillan Business Books,
10. Joseph P T, E-Commerce an Indian Perspective, Prentice Hall India, 2015

14
 Syllabus of courses of F.Y.B.Com Programme
With effect from the Academic Year 2019-2020
Discipline Related Elective (DRE) Courses
3. Business Economics (3 Credits)

Preamble:
This paper provides an overall introduction to economics as dealing with the problems of
allocation of scarce resources in optimum manner. It aims to build a familiarity with the basic
tools of consumer and producer theory, the operation of markets and optimisation in an
economic context. Inorder to explain economic issues and solutions in a practical manner,
the concepts are to be discussed with case studies and numerical problems wherever
applicable.

Semester I

Modules at a Glance
Business Economics-I

Sr. No. Modules No. of Lectures

1 Demand Analysis 10
2 Consumer Behaviour Theory 15
3 Supply and Production Decisions 10
4 Cost of Production 10
Total No. of Lectures: 45

15
Sr.No. Modules
1 Demand Analysis
Demand Function and determinants of demand - Concept and Importance of
Elasticity of Demand: Income, Cross and Promotional.
Demand Estimation and forecasting: Meaning and significance -
methods of demand estimation
survey and statistical methods (numericalexamples on trend analysis and simple
linear regression)
2 Consumer Behaviour Theory
Ordinal Utility theory: (Indifference curve approach): Consumer’s preferences;
Indifference curves; Budget line; Consumer’s equilibrium (necessary and sufficient
conditions)
Income and substitution effect; Price consumption curve.
Indifference curves as an analytical tool (Cash subsidy v/s kind subsidy)
Consumer surplus
3 Supply and Production Decisions
Production function: short run analysis with Law of Variable Proportions-
Production function with two variable inputs-
isoquants, ridge lines and least costcombination of inputs-
Long run production function and Laws of Returns toScale - expansion path -
Economies and diseconomies of Scale.
4 Cost of Production
Cost concepts: accounting cost and economic cost, implicit and explicit cost,
social and private cost, historical cost and replacement cost, sunk cost and
incremental cost - fixed and variable cost - total, average and marginal cost- Cost
Output Relationship in the Short Run and Long Run –( hypothetical numerical
problems to be discussed).

16
 Semester II

Modules at a Glance

Business Economics-II
Sr. No. Modules No. of Lectures

1 Market Structure 15
2 Factor Markets 10
3 Pricing practices 10
4 Market Failure 10
Total No. of Lectures: 45

Sr. No. Modules

1 Market Structure
Perfect Competition: Assumption; Equilibrium of the firm in the short run and
long run, The long run industry supply curve.
Imperfect Competition:
(i)Monopoly: Short-run and long-run equilibrium of monopoly firm; Concept of
supply curve under monopoly; Allocation inefficiency and dead-weight loss
monopoly.
(ii) Monopolistic Competition: Assumption; Short run Equilibrium; Long run
Equilibrium; Concepts of excess capacity
(iii) Oligopoly and interdependence- Kinked demand curve, collusive oligopoly-
price leadership model- dominant firm.
2 Factor Markets
Factor markets- Factor pricing in the case of short and long run under conditions of
perfect and imperfect commodity markets; Determination of factors rewards under
conditions of Monopsony, bilateral monopoly and role of labour unions. Economic
rent and quasi rent.
3 Pricing practices
Cost oriented pricing methods: cost –plus (full cost)/mark-
up pricing, marginal costpricing,
Mark up pricing, discriminating pricing, multiple – product pricing -
transfer pricing (case studies on how pricing methods are used in business world)
4 Market Failure
Market failure Externalities: Environment and its impact on market, Common
property resources and public goods, Asymmetric Information and Signalling,
moral hazard, principal-agent problem.

17
 Business Economics:

Semester I & II
Question Paper Pattern
(Academic Year: 2019-2020)
I. Continuous Assessment (CA) - 40 Marks
(i) CA-I: Test – (Objective type of questions)- 20 Marks
(ii) CA-II: Case Studies/Assignments/Industrial Visits- 20 Marks
II. Semester End Examination (SEE) - 60 Marks
Maximum Marks : 60
Duration : 2 Hours
Note: (1) Question No. 1 is compulsory.
(2) Attempt any one question out of three in each question.
(3) All questions carry 15 marks each.
Marks
Question
Particulars (Nature of Questions) (To Be
No.
Attempted)
Q-1 A) Full Length Question
(Module-I) B) Three Short Notes (5 Marks Each) 15
C) Application/Numerical Question
Q-2 A) Full Length Question
(Module-II) B) Three Short Notes (5 Marks Each)
15
C) Application/Numerical Question
Q-3 A) Full Length Question
(Module-III) B) Three Short Notes (5 Marks Each) 15
C) Application/Numerical Question
Q-4 A) Full Length Question
(Module-IV) B) Three Short Notes (5 Marks Each) 15
C) Application/Numerical Question
Total 60

References:

1. Mehta, P.L.: Managerial Economics –

Analysis, Problem and Cases (S. Chand & Sons, N. Delhi)
2. Hirchey.M., Managerial Economics, Thomson South Western
3. Salvatore, D.: Managerial Economics in a global economy (Thomson South W
estern Singapore)
4. Frank R.H, Bernanke.B.S., Principles of Economics (Tata
McGraw Hill)
5. Gregory Mankiw., Principles of Economics, Thomson South Western
6. Samuelson & Nordhas.: Economics (Tata McGraw Hills, New Delhi)
7. Pal Sumitra, Managerial Economics cases and concepts (Macmillan, New Delhi)

18
 Syllabus of courses of F.Y.B.Com Programme
With effect from the Academic Year 2019-2020
Ability Enhancement Courses (AECC)
4. Business Communication (3 Credits)
Objective:
1. To develop learners’ awareness of the communication process
2. To develop effective listening skills in students so as to enable them to comprehend
instructions and become a critical listener
3. To develop effective spoken language skills so as to enable students to speak confidently,
interpersonally as well as in groups
4. To develop effective writing skills so as enable students to write in a clear, concise, domain-
specific and audience-centred manner
5. To develop ability to communicate effectively with the help of electronic media
6. To familiarize the learners with the nuances of corporate communication
7. To develop global communication competency in learners
8. To use innovative and progressive evaluation techniques
9. To integrate E-learning and M-learning in instruction and assessment

Course Outcome:
On completion of the course, the learner will have the skill and knowledge of:
1. various types of oral, written and digital communication modes
2. effective business writing
3. effective presentations
4. effective interpersonal communication
5. communication that maximises team effectiveness
6. soft skills and employability skills
7. communication that makes effective personality

19
 Semester I
Modules at a Glance

Business Communication-I

Sr. No. Modules No. of Lectures

1 Theory of Communication 12
2 Obstacles to Communication in Business World 12
3 Business Correspondence 12
4 Writing Skills 09
Total No. of Lectures: 45

Note: One tutorial per batch per week in addition to number of lectures stated above (Batch size as
per the University norms)

Sr. No. Modules

1 Theory of Communication
Concept of Communication: Meaning, Definition, Process, Need, Feedback,
and impact of technological advancements on communication
Channels and Objectives of Communication: Channels: Formal and
Informal, Vertical, Horizontal, Diagonal and Grapevine
Objectives of Communication: Information, Advice, Order and Instruction,
Persuasion, Motivation, Education, Warning, and Boosting the Morale of
Employees.
Methods and Modes of Communication:
Methods: Verbal and Nonverbal, Characteristics of Verbal Communication
Characteristics of Non-verbal Communication
Modes: Telephone, Computers and E- communication, Video and Satellite
Conferencing, Social media.
2 Obstacles to Communication in Business World, Listening and
Communication Etiquette
Problems in Communication /Barriers to Communication:
Physical/ Semantic/Language / Socio-Cultural / Psychological Barriers, ways
to overcome these barriers
Listening: Importance of Listening Skills, Process of listening, Cultivating
good Listening Skills, types of listening skills
Communication etiquette: Etiquette of letter writing, E-mail etiquette,
Telephone etiquette, Social media etiquette, Corporate etiquette.

20
3 Business Correspondence
Theory of Business Letter Writing and Email:
Parts, Structure, Layouts—Full Block, Principles of Effective Letter Writing,
Principles of effective Email Writing, Email Drafting- regular office
correspondence.
Personnel Correspondence:
Statement of Purpose, Job Application Letter and Resume, Letter of
Acceptance of Job Offer, Letter of Resignation
[Letter of Appointment, Promotion and Termination, Letter of Reference,
Letter of Refusal, office circular, office order, Memo - to be taught but not to
be tested in the examination]
4 Language and Writing Skills
A. Paragraph Writing:
Developing an idea, using appropriate linking devices, etc
Cohesion and Coherence, self-editing, etc [Interpretation of technical data,
Composition on a given situation etc.]
B. Activities (Tutorial)
 Speaking Skills: Telephonic communication, Debate, Dialogue and
Speeches
 Paragraph Writing: Preparation of the first draft, Revision and Self –
Editing, Rules of spelling and punctuation
 Use of mobile-based dictionary

21
 Semester II
Modules at a Glance

Business Communication-II

Sr. No. Modules No. of Lectures

1 Group Communication 15
2 Business Correspondence 15
3 Presentation Skills 05
4 Language and Writing Skills 10
Total No. of Lectures: 45
Note: One tutorial per batch per week in addition to number of lectures stated above (Batch size as
per the University norms)

Sr. No. Modules

1 Group Communication
Interviews: Definition of interview, types of Interviews – Selection – face to
face, telephonic/online, Appraisal, Grievance, Exit, Basics of job interview,
preparing for a job Interview, how to use social media – job portal like
timesjobs, naukari etc., professional portals like Linkedin etc.
Meetings: Need and Importance of Meetings, Conduct of Meeting and Group
Dynamics, Role of the Chairperson, Role of the Participants, Drafting of Notice,
Agenda and Resolutions
Conference: Meaning and Importance of Conference, Organizing a Conference,
Modern Methods: Video and Tele-Conferencing
Public Relations: Meaning, Functions of PR Department, External and Internal
Measures of PR
2 Business Correspondence
Trade Letters: Precautions to be taken while drafting trade letters. Order,
Credit and Status Enquiry, Purchase order.
Only following to be taught in detail: -
1. Letters of Inquiry and reply to inquiry
2. Letters of Complaints, Claims, Adjustments
3. Letters under Right to Information (RTI) Act
4. Consumer Grievance and Redressal Letters
5. Promotional leaflets, fliers and Sales letter

22
3 Presentation Skills
Selection of topics, structure of presentation, Use of PPT, Body language and
non-verbal cues
4 Language and Writing Skills
A. Reports: Parts, Types, Feasibility Reports, Investigative Reports, Project
Report, Business Proposal.
B. Summarisation: Identification of main and supporting/sub points.
Presenting these points in a cohesive manner.

23
 Business Communication
Paper I and Paper II
Question Paper Pattern
(Academic Year: 2019-2020)
I. Tutorial Activity: 40 Marks
Vocabulary building exercises (scrabble, crosswords, word games etc.)
Scrap book of all the letters
Making of a dictionary / Creating functional dictionary
1. Speech (10 marks)
2. Debate (10 marks)
3. Role Play (10 marks)
4. SWOC – Self Analysis of the student (05 Marks) – online submission
5. Paragraph Writing- (05 Marks) – online submission

II. Semester End Examination (SEE): 60 Marks

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

Marks
Question No. Particulars (Nature of Questions) (To Be
Attempted)
Q-1 Short Notes – Any 3 out of 5
(Module-I & 15
II)
Q-2 Essay type question – Any 2 out of 4
(Module -I & 20/15
II)
Q-3 *Job Application and Resume Writing
(Module -III) (Fresher/Experience) –Any 1 out of 2
**Letter of inquiry
10/15
Letters of Complaints, Claims, Adjustments
Letters under Right to Information (RTI) Act
Consumer Grievance and Redressal Letters
Q-4 *Letter Writing (SOP, Job Acceptance, Job
(Module -IV) Resignation, e-mail) – Any 2 out of 4
15
**Report Writing/ Business Proposal &
Summarization
Total 60
*Semester I **Semester II

24
References:

1. Raman Meenakshi and Singh Prakash. Business Communication. Oxford University Press ,
2007. 24x19 - 275 PB 0-19-567695-5, Meenakshi X45.
2. Deshmukh Sandeep. Group Communication: Theory and Methods. Ane Books India, 2008. 22x15 -
495 HB 81-8052-146-X, Sandeep X45
3. Riel Cees B.M. Essentials of Corporate Communication: Implementing Practices for Effective
Reputation Management. 23x15 - 495 PB 0-415-32826-8, Riel, Cees B.M. X45
4. Bhatia R.C. Business Communication. Ane Books India, 2008. 24x18 - 250 PB 81-8052-016-1,
Bhatia, R. C. X45.
5. Ober Scat. Contemporary Business Communication (with CD). Bizatantra , 2005. 26x20 - 349
PB 81-7722-522-7. Scat X45.
6. Kumar Raj. Basic Business Communication ( With CD # C01130 ) : Concepts, Applications and
Skills. Excel Books, 2010. 295 PB 978-81-7446-866-6, Kumar Raj X45.
7. Lesikar, Raymond.V., Petttit John D and Flatley Marie . Basic Business Communication. Richard D.
Irwin, INC. 1993. 26x20c.m. HB 0 256 10936 2, Lesikar, R.V. X:8(22).
8. Naterop, B. Jean and Revell, Rod. Telephoning in English. Cambridge University. 2007. 24x18 +
C00942 - C00943 - 375 PB 0-521-70893-1, B. Jean X45.

Suggested List of MOOCs

1. https://www.mooc-list.com/tags/communication-skills
2. https://www.mooc-list.com/.../effective-communication
3. https://www.mooc-list.com/tags/business-communication
4. https://www.skilledup.com/.../learn-communications-online-free
5. http://www.about.com/Communication+Skills+List
Courses:

1. https://www.coursera.org/learn/management-leadership-english#
2. https://www.coursera.org/learn/business#
3. https://www.coursera.org/learn/powerpoint-presentations

25
 Syllabus of courses of F.Y.B.Com Programme
With effect from the Academic Year 2019-2020
Ability Enhancement Compulsory Courses (AECC)
5. Environmental Studies (3 Credits)

Course Outcome

1. The successful completion of the course will create an environmental awareness among
Commerce students.
2. It will make students aware about various environmental factors and their relation to the
field of Commerce.
3. The course will highlight functional and spatial links between environment, economy and
society.
4. The course will create an insight into various environmental issues at various levels and
environmental movements towards making environment sustainable.

Semester I

Modules at a Glance

Environmental Studies-I
Sr. No. Modules No. of Lectures

1 Environment and Ecosystem 13

2 Natural Resources and Sustainable Development 13
3 Populations and Emerging Issues of Development 13
4 Urbanisation and Environment 13
5 Reading of Thematic Maps and Map Filling 08
Total No. of Lectures: 60

26
Sr. No. Modules
1. Environment and Ecosystem
Environment: Meaning, definition, scope; Various spheres of environment
(Atmosphere, lithosphere, hydrosphere and biosphere), Layers of atmosphere;
concept of an ecosystem: definition, Characteristics, components and types,
functioning and structure; Food Chain and Food Web- Ecological Pyramids- Man
and environment relationship; Importance and scope of Environmental Studies
2. Natural Resources and Sustainable Development
Meaning and definitions; Classification and types of resources, factors
influencing resource utilisation; Resource conservation-meaning and methods -
conventional and non-conventional resources, problems associated with and
management of water, forest and energy resources- resource utilization and
sustainable development
3. Populations and Emerging Issues of Development
Population explosion in the world and in India and arising concerns-
Demographic Transition Theory-pattern of population growth in the world and in
India and associated problems-Measures taken to control population growth in
India; Human population and environment- Environment and Human Health–
Human Development Index – The World Happiness Index
4. Urbanisation and Environment
Concept of Urbanisation–Problems of migration and urban environment -
changing land use, crowding and stress on urban resources, degradation of air and
water, loss of soil cover impact on biodiversity, Urban heat islands– Emerging
Smart Cities and safe cities in India - Sustainable Cities
5. Reading of Thematic Maps and Map Filling
Reading of Thematic Maps (4 Lectures)
Located bars, Circles, Pie charts, Isopleths, Choropleth and Flow map,
Picograms- Only reading and interpretation.
Map Filling: (4 Lectures)
Map filling of World (Environmentally significant features) using point, line and
polygon segment.

27
 Semester II

Modules at a Glance

Environmental Studies-II
Sr. No. Modules No. of Lectures

1 Solid Waste Management for Sustainable Society 13

2 Agriculture and Industrial Development 13
3 Tourism and Environment 13
4 Environmental Movements and Management 13
5 Map Filling 08
Total No. of Lectures: 60

Sr. No. Modules

1. Solid Waste Management for Sustainable Society
Classification of solid wastes–Types and Sources of Solid Waste; Effects of
Solid Waste Pollution-Health hazards, Environmental Impacts; Solid Waste
Management–solid waste management in Mumbai- Schemes and initiatives
run by MCGM- Role of citizens in Waste Management in Urban and Rural
areas.
2. Agriculture and Industrial Development
Environmental Problems Associated with Agriculture: Loss of Productivity,
Land Degradation, desertification- Uneven Food Production– Hunger,
Malnutrition and Food Security–Sustainable Agricultural practices,
GMO/Crops, Environmental Problems Associated with Industries- pollution-
Global warming, Ozone Layer Depletion, Acid rain, Sustainable Industrial
practices– Green Business and Green Consumerism, Corporate Social
Responsibility towards environment
3. Tourism and Environment
Tourism: Meaning, Nature, Scope and importance– Typology of tourism with
special reference to Ecotourism; Tourism potentials in India and challenges
before India; Consequences of tourism: Positive and Negative Impacts on
Economy, Culture and environment- Ecotourism
4. Environmental Movements and Management
Environmental movements in India: Save Narmada Movement, Chipko
Movement, Appiko Movement, Save Western Ghats movement and other
contemporary environmental movements; Environmental Management:
Concept, need and relevance; Concept of ISO 14000; Concept of Carbon Bank
and Carbon Credit, EIA, ecological footprint; Environment Protection Acts;
Concept and components of Geospatial Technology- Applications of GST in
Environmental Management
5. Map Filling
Map filling of Konkan (4 Lectures) and Mumbai (4 Lectures)
(Environmentally significant features)

28
 Environmental Studies
Semester I & II
Question Paper Pattern
(Academic Year: 2019-2020)

I. Class test : 10 marks

II. Map practice work/ Exhibition : 10 marks
III. Project / Field Work : 20 marks
Project/Field Work shall include:
a. Composting
b. E-waste management
c. Tetra pack management
d. Field tours/ Nature trails
e. Beach clean up
f. Group assignments/projects
g. Case studies
h. Article review
i. Book review
j. visit to a solid waste/ medical waste/ e-waste recycling unit
k. Industrial visit
l. Visit to an NGO
m. Debate club
n. Documentary review
o. Plastic waste management
p. Case studies related to other projects mentioned above ( National/International level)
q. Swachh Bharat Abhiyaan (in different areas)
r. Develop a game for waste management/green campus/environmental conservation
s. Best out of Waste Project
t. Environmental / Green Audit.

Total: 40 marks

29
IV. Semester End Examination (SEE)- 60 Marks
Maximum Marks : 60
Duration : 2 Hours
Note: (1) All questions are compulsory, subject to internal choice.
(2) Draw diagrams wherever necessary.
(3) Figures to the right indicate full marks.

Marks
Question
Particulars (Nature of Questions) (To Be
No.
Attempted)
Q-1 * A) Reading and interpretation of World thematic
map (05 Marks)
B) Map filling-World map (05 Marks)
10
** A) Map filling- Mumbai Map (05 Marks)
B) Map filling- Konkan Map (05 Marks)

Q-2 A) Full length question

(Module-I) OR 10
B) Full length question
Q-3 A) Full length question
(Module-II) OR 10
B) Full length question
Q-4 A) Full length question
(Module-III) OR 10
B) Full length question
Q-5 A) Full length question
(Module IV) OR 10
B) Full length question
Q-6 Write a short notes (Any Two)
a. From Unit-I
b. From Unit-II 10
c. From Unit-III
d. From Unit-IV
Total 60

*Semester-I **Semester-II

30
References:
1. Agarwal, K.C. 2001 Environmental Biology, Nidi Publ. Ltd. Bikaner
2. Bharucha Erach, The Biodiversity of India, Mapin Publishing Pvt. Ltd., Ahmedabad
– 380 013, India, Email:mapin@icenet.net
3. Brunner R.C., 1989, Hazardous Waste Incineration, McGraw Hill Inc. 480p
4. Clark R.S., Marine Pollution, Clanderson Press Oxford
5. Cunningham, W.P. Cooper, T.H. Gorhani, E & Hepworth, M.T. 2001, Environmental
Encyclopedia, Jaico Publ. House, Mumbai, 1196p
6. De A.K., Environmental Chemistry, Wiley Eastern Ltd.
7. Gleick, H.P. 1993. Water in crisis, Pacific Institute for Studies in Dev., Environment &
Security. Stockholm Env. Institute Oxford Univ. Press. 473p
8. Hawkins R.E., Encyclopedia of Indian Natural History, Bombay Natural History
Society, Bombay
9. Heywood, V.H &Waston, R.T. 1995. Global Biodiversity Assessment. Cambridge Univ.
Press 1140p.
10. Jadhav, H &Bhosale, V.M. 1995. Environmental Protection and Laws. Himalaya Pub.
House, Delhi 284 p.
11. Mckinney, M.L. & School, R.M. 1996. Environmental Science systems & Solutions,
Web enhanced edition. 639p.
12. Mhaskar A.K., Matter Hazardous, Techno-Science Publication
13. Miller T.G. Jr. Environmental Science, Wadsworth Publishing Co.
14. Odum, E.P. 1971. Fundamentals of Ecology. W.B. Saunders Co. USA, 574p
15. Rao M N. &Datta, A.K. 1987. Waste Water treatment. Oxford & IBH Publ. Co. Pvt.
Ltd. 345p.
16. Sharma B.K., 2001. Environmental Chemistry. Geol Publ. House, Meerut
17. Townsend C., Harper J, and Michael Begon, Essentials of Ecology, Blackwell Science XI
18. Trivedi R.K., Handbook of Environmental Laws, Rules Guidelines, Compliances and
Standards, Vol I and II, Enviro Media (R)
19. Trivedi R. K. and P.K. Goel, Introduction to air pollution, Techno-Science Publication
20. Ecotourism Economics and Environment” by Nagarajan K and Alex K Thottunkel
21. Indian Ecotourism: Environmental Rules and Regulations” by Ratandeep Singh
22. Ecotourism and Sustainable Development” by Ravishanker Singh
23. K. Agarwal et al (1996) Biodiversity and Environment, APH, Dehra Dun.
24. S.S. Negi (1993) Biodiversity and its Conservation in India, Indus Publications, New Delhi.
25. W.W. Collins and C.O. Qualset (1998) Biodiversity in Agro-ecosystem, CRC, Boston.
26. V.K. Krishnamurthy (2003) Text Book of Biodiversity, Science Publisher, Chennai
27. Bharucha Erach, Textbook of Environmental Studies for Undergraduate Courses,
Universities Press, 2005.

31
 Syllabus of courses of F.Y.B.Com Programme
With effect from the Academic Year 2019-2020
Skill Enhancement Course (SEC)
6. Foundation Course (2 Credits)

Objectives (for the learners):

1) To help the learner understand the inter-disciplinary approach of social fabric.

2) To sensitize learners on the socio-economic concerns in India with specific focus on the

issues of the youth

3) To help learners articulate their views on the contemporary social issues.

Course Outcome:
1) The successful completion of course will enable the learner to understand factual aspects of

Indian society.
2) It will help create awareness and empathy among learners about various issues faced by

youth
3) It will help ingrain sense of social responsibility and participatory approval towards society.

Semester I

Modules at a Glance
Foundation Course – I
Sr. No. Modules No. of Lectures
1 Indian Society- Unity in Diversity and Conflicts 9
2 Social issues and problems 9
3 The Indian Constitution 9
4 Significant Aspects of Political Processes 9
5 Project 9
Total No. of Lectures: 45

32
Sr. No. Modules
Unit I Indian Society- Unity in Diversity and Conflicts
Concept of diversity vs disparity. Understand the multi -cultural diversity of
Indian society; understand the regional variations: Rural, Urban and tribal.
Inequalities and Inter group conflicts arising due to: Linguistic differences-
Linguistic Regionalism; Religion – Communal Violence; Caste- Social unrest;
Socio-Political – Naxalism; Affirmative action by the government to the address
the conflicts
Unit II Social issues and problems
Explore the disparities arising out of gender with specific reference to violence
against women and Psycho social and economic inequalities arising thereafter;
Measures to enhance Status of women
Understand the issues of people with physical and mental disabilities and role of
society and government in facilitating their rehabilitation.
Unit III The Indian Constitution
Philosophy of the Constitution as set out in the Preamble;
The structure of the Constitution- the Preamble, Main Body and Schedules;
Fundamental Duties of the Indian Citizen; tolerance, peace and communal
harmony as crucial values in strengthening the social fabric of Indian society;
Basic featuresof the Constitution.
Unit IV Significant Aspects of Political Processes
The party system in Indian politics; Local self-government in urban and rural
areas;the 73rd and 74th Amendments and their implications for inclusive politics;
Role and significance of women in politics.

33
 Foundation Course–II
Objectives:
1) To understand the current economic reforms in India
2) To understand the genesis and present form of Human rights.
3) To understand oneself and manage personal stress and conflict for harmonious
interpersonal relationships.
Course Outcome:
1) The successful completion of the course will help learners to understand the impact of
globalization on Indian Economy.
2) It will create awareness about the current status and Human Rights.
3) It will help learners to understand the cause and effect relationship with respect to stress
and conflict thus enabling them to cope up with growing anxiety and stress in society.

Semester II

Modules at a Glance

Foundation Course – II
Sr. No. Modules No. of Lectures

1 Globalisation and Indian Society 9

2 Human Rights 9
3 Understanding oneself 9
4 Stress and conflict management 9
5 Project 9
Total No. of Lectures: 45

34
Sr.No. Modules / Units
Unit I Globalisation and Indian Society
Understanding the concepts of liberalization, privatization and globalization;
Growth of information technology and communication and its impact
manifested in everyday life; Impact of globalization on industry: changes in
employment and increasing migration;
Changes in agrarian sector due to globalization; rise in corporate farming and
increase in farmers’suicides.
Unit II Human Rights
Concept of Human Rights; origin and evolution of the concept;
The Universal Declaration of Human Rights;
Human Rights constituents with special reference to FundamentalRights
stated in the Constitution
Unit III Understanding oneself
Defining self and Personality development; determinants of Personality
development; agents of socialisation and roles played by them in Individual
development, Maslow’s theory of self-actualisation. Aggression and
Violence as the public expression of internal conflict .
Unit IV Stress and conflict management
Meaning of stress ; it’s causes and Coping mechanisms for managing stress,
Meaning of conflict;
It’s causes and response in society; Individual Conflict – resolution and
efforts towards building peace and harmony in society.

35
 Foundation Course
Semester I & II
Question Paper Pattern
(Academic Year: 2019-2020)

I. Continuous Assessment (CA)– 40 Marks

1) Project I (20 Marks)
2) Project II (20 Marks)
II. Semester End Examination (SEE)- 60 Marks
Maximum Marks : 60
Duration : 2 Hours
Note: (1) All questions are compulsory.
(2) Attempt any two out of three sub questions from each question.

Marks
Question
Particulars (Nature of Questions) (To Be
No.
Attempted)
Q-1 A) Full Length Question
(Module-I) B) Full Length Question 15
C) Reflective Question
Q-2 A) Full Length Question
(Module-II) B) Full Length Question
15
C) Reflective Question
Q-3 A) Full Length Question
(Module-III) B) Full Length Question 15
C) Reflective Question
Q-4 A) Full Length Question
(Module-IV) B) Full Length Question 15
C) Reflective Question
Total 60

36
References:
Semester I:
1. Indian Society and Culture, Vinita Padey, Rawat Pub (2016)
2. Social Problems in India, Ram Ahuja, Rawat Pub (2014)
3. Faces of Feminine in Ancient, medieval and Modern India, Mandakranta Bose Oxford
University Press
4. National Human rights commission- disability Manual
5. Rural, Urban Migration: Trends, challenges & Strategies, S Rajagopalan, ICFAI- 2012
6. Regional Inequalities in India Bhat L SSSRD- New Delhi
7. Urbanisation in India: Challenges, Opportunities & the way forward, I J Ahluwalia,
Ravi Kanbur, P K Mohanty, SAGE Pub (2014)
8. The Constitution of India, P M Bakshi (2011)
9. The Problems of Linguistic States in India, Krishna Kodesia Sterling Pub
10. Politics in India: structure, Process and Policy Subrata Mitra, Rouutlege Pub
11. Politics in India, Rajani Kothari, Orient Blackswan
12. Problems of Communalism in India, Ravindra Kumar Mittal Pub
13. Combating communalism in India: Key to National Integration, Kawal Kishor
Bhardwaj, Mittal Pub

Semester II:
1. A decade of economic reforms in India (The past, the present, the future)-Edited by Raj
Kapila and Uma Kapila, Academic Foundation (2002)
2. Impact of the policies of WTO on Indian agriculture - S. Nehru, Serial Pub. (2012)
3. Privatisation of public enterprises – Emerging dimensions – Edited by G.S. Batra,
Narinder Kaur, Anmol Pub. (1995)
4. Economics of development – Dwight Perkins, Steven Radelet, David Lindauer, Norton
company (2006)
5. Industrial Policy and economic development in India (1947 -2012) – Anup Chatterjee
New Century Pub.(2012)
6. Globalisation and development of backward areas – Edited by G. Satyanarayana New
Century Pub. (2007)
7. Contemporary issues in globalisation – An introduction to theory and policy in India
Soumyen Sikder, Oxford University Press (2002)
8. Universal Human Rights: In theory and practice, Jack Donnelly, (2014)
9. Stress Management – Dr. N. Tejmani Singh, Maxford books (2011)
10. Stress blasters – Brian Chichester, Perry Garfinkel and others, Rodale Press (1997)

37
 Syllabus of courses of F.Y.B.Com Programme
With effect from the Academic Year 2019-2020

Core Courses (CC)

7. Mathematical and Statistical Techniques (3 Credits)
Objective:
The main objective of this course is to introduce mathematics and statistics to undergraduate
students of commerce, so that they can use them in the field of commerce and industry to solve
the real life problems.

Semester I

Modules at a Glance
Mathematical and Statistical Techniques-I

Sr. No. Modules No. of Lectures

1 Linear Programming Problems 15
2 Interest, Annuity and Perpetuity 15
3 Summarization Measures 15
4 Elementary Probability Theory 15
5 Decision Theory 15
Total No. of Lectures: 75
Total number of lectures 75 +Notional75 = 150 lectures = 3 CREDITS

38
Sr. No. Modules
1 Linear Programming Problems
Co-ordinate Geometry:
 Linear equations Ax + By = C
 Y = A + Bx, concept of slope & Y-intercept
 Slope point form
 Sketching of graphs of i) linear equation Ax + By = C, ii) linear
inequalities.
Linear Programming Problem: Mathematical Formulation of Linear
Programming Problems up to 3 variables. Solution of Linear Programming
Problems using graphical method up to two variables
2 Interest, Annuity and Perpetuity
Interest: Compound interest, Accumulated value and Present Value
Annuity and Perpetuity: Annuity Immediate and its Present value, Future
value. Equated Monthly Installments (EMI) using reducing balance method &
amortization of loans. Stated Annual Rate & Affective Annual Rate Perpetuity
and its present value. Simple problems involving up to 4 time periods.
3 Summarization Measures:
(Prerequisites: Collection of Data, Tabulation, Graphs.)
Measures of Central Tendencies: Definition of Average, Types of Averages:
Arithmetic Mean, Median, and Mode for grouped as well as ungrouped data.
Quartiles, Deciles and Percentiles. Using Ogive locate median and Quartiles.
Using Histogram locate mode. Combined, Weighted and Geometric mean.
Measures of Dispersions: Concept and idea of dispersion. Various measures
Range, Quartile Deviation, Mean Deviation, Standard Deviation, Variance,
Combined Variance, Coefficient of Variance.
4 Elementary Probability Theory:
Prerequisites: Factorial Notation, Fundamental principle of counting,
Permutation as arrangement, Simple examples, combination as selection, Simple
examples, Relation between nCr and nPr Examples on commercial application of
permutation and combination.
Probability Theory: Concept of random experiment/trial and possible
outcomes; Sample Space and Discrete Sample Space; Events their types, Algebra

39
 of Events, Mutually Exclusive and Exhaustive Events, Complimentary events.
Classical definition of Probability, Addition theorem (without proof), conditional
probability. Independence of Events: P( A ∩ B ) = P(A) P(B). Simple examples.
Random Variable: Probability distribution of a discrete random variable;
Expectation and Variance of random variable, simple examples on probability
distributions.
5 Decision Theory
Decision making situation, Decision maker, Courses of Action, States of Nature,
Pay-off and Pay-off matrix; Decision making under uncertainty, Maximin,
Maximax, Minimax regret and Laplace criteria; simple examples to find
optimum decision. Formulation of Payoff Matrix. Decision making under Risk,
Expected Monetary Value (EMV); Decision Tree; Simple Examples based on
EMV. Expected Opportunity Loss (EOL), simple examples based on EOL.

40
 Semester II

Modules at a Glance

Mathematical and Statistical Techniques-II

No. of
Sr. No. Modules
Lectures
1 Shares and Mutual Funds 15
2 Functions, Derivatives and Their Applications 15
3 Bivariate Linear Correlation and Regression 15
4 Time series and Index Numbers 15
5 Elementary Probability Distributions 15
Total No. of Lectures: 75
Total number of lectures 75 + Notional75 = 150 lectures = 3 CREDITS

Sr. No. Modules

1 Shares and Mutual Funds
Shares: Concept of share, face value, market value, dividend, equity shares,
preferential shares, bonus shares. Simple examples.
Mutual Funds: Simple problems on calculation of Net income after
considering entry load, dividend, change in Net Asset Value (N.A.V.) and exit
load. Averaging of price under the Systematic Investment Plan (S.I.P.)
2 Functions, Derivatives and Their Applications
Concept of real functions: constant function, linear function, xn, ax and
constant functions. Demand, Supply, Total Revenue, Average Revenue, Total
cost, Average cost and Profit function. Equilibrium Point, Break-even point.
Derivative of functions:
 Derivative as rate measure, Derivative of xn, ax, constant functions.
 ii. Rules of derivatives: Scalar multiplication, sum, difference,
product, quotient (Statements only), Simple problems. Second order
derivatives.
 iii. Applications: Marginal Cost, Marginal Revenue, Elasticity of
Demand. Maxima and Minima for functions in Economics and

41
 Commerce.
(Examination Questions on this unit should be application oriented only.)
3 Bivariate Linear Correlation and Regression
Correlation Analysis: Meaning, Types of Correlation, Determination of
Correlation: Scatter diagram, Karl Pearson’s method of Correlation Coefficient
and Spearman’s Rank Correlation Coefficient, Repetition of Ranks.
Regression Analysis: Meaning, Concept of Regression equations, Slope of the
Regression Line and its interpretation. Regression Coefficients, Relationship
between Coefficient of Correlation and Regression Coefficients, Coefficient of
Determination, Finding the equations of Regression lines by method of Least
Squares.
4 Time series and Index Numbers
Time series: Concepts and components of a time series. Representation of
trend by Freehand Curve Method, Estimation of Trend using Moving Average
Method and Least Squares Method (Linear Trend only ). Estimation of
Seasonal Component using Simple Arithmetic Mean for Additive Model and
Multiplicative Model (For Trend free data only). Concept of Forecasting using
Least Squares Method.
Index Numbers: Concept and usage of Index numbers (wholesale price index,
Sensex index), Types of Index numbers, Aggregate and Relative Index
Numbers, Lasperye’s, Paasche’s, Dorbisch-Bowley’s, Marshall-Edgeworth and
Fisher’s ideal index numbers. Chain Base Index Nos. Shifting of Base year.
Cost of Living Index Numbers, Concept of Real Income.
5 Elementary Probability Distributions
Probability Distributions:
 Discrete Probability Distribution: Binomial Distribution.
 Continuous Probability distribution: Normal Distribution. (Properties
and applications only, no derivations are expected)

42
 Mathematical & Statistical Techniques
Semester I & II
Question Paper Pattern
(Academic Year: 2019-2020)
A. Internal Examinations – 40 marks

I. Tutorial Test I : 15 marks

II. Tutorial Test II : 15 marks
III. Viva Based on Tutorials : 05 marks
IV. Class Participation & Attendance : 05 marks

B. Semester End Examination (SEE)- 60 Marks

Maximum Marks : 60
Number of Questions to be Set : 5 (Five)
Duration : 2 Hours
Note: (1) All questions are compulsory.
(2) Attempt any two out of three sub questions from each question.

Marks

Question No. Particulars (Nature of Questions) (To Be

Attempted)

Q-1 (Module-I) A) Numerical

B) Numerical 12

C) Higher Order Thinking Skills

Q-2 (Module-II) A) Numerical

B) Numerical 12

C) Higher Order Thinking Skills

Q-3 (Module-III) A) Numerical

B) Numerical 12

C) Higher Order Thinking Skills

43
 Q-4 (Module-IV) A) Numerical

B) Numerical 12

C) Higher Order Thinking Skills

Q-5 (Module-V) A) Numerical

B) Numerical 12

C) Higher Order Thinking Skills

Total 60

Reference :
1. Mathematics for Economics and Finance Methods and Modelling by Martin Anthony and
Norman Biggs, Cambridge University Press, Cambridge low-priced edition, 2000, Chapters
1, 2, 4, 6 to 9 & 10.
2. Applied Calculus: By Stephen Waner and Steven Constenoble, Brooks/Cole Thomson
Learning, second edition, Chapter 1 to 5.
3. Business Mathematics By D. C. Sancheti and V. K. Kapoor, Sultan Chand & Sons, 2006,
Chapter 1, 5, 7, 9 &10.
4. Mathematics for Business Economics: By J. D. Gupta, P. K. Gupta and Man Mohan, Tata
Mc-Graw Hill Publishing Co. Ltd., 1987, Chapters 9 to 11 & 16.
5. Quantitative Methods-Part-I By S. Saha and S. Mukerji, New Central Book Agency, 1996,
Chapters 7 & 12.
6. Mathematical Basis of Life Insurance By S.P. Dixit, C.S. Modi and R.V. Joshi, Insurance
Institute of India, Chapters 1 and 2
7. Securities Laws & Regulation of Financial Market : Intermediate Course Paper 8, Institute
of Company Secretaries of India, Chapter 11.
8. Investments By J.C. Francis & R.W. Taylor, Schaum’s Outlines, Tata Mc-Graw Hill
Edition 2000, Chapters 2,4 & section 25.1.
9. Indian Mutual Funds Handbook : By SundarShankaran, Vision Books, 2006, Sections
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