Booklet 2022

Government of Karnataka under the Karnataka State Rural Development and Panchayat Raj University Act, 2016
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Karnataka State Rural Development and Panchayat Raj
University, Gadag
School of Skill and Entrepreneurship Development
(Recognized by UGC under section of 2(f) of UGC Act 1956)
B.Com (Honors) in
Innovation and Start-Ups
Educating Future Public Service Leaders
1
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Karnataka State Rural Development
and Panchayat Raj University, Gadag
School of Skill and Entrepreneurship
Development
B.Com (Honors) in
Innovations and Start-Ups
(As per NEP-2020, UGC and Government of Karnataka Guidelines)
Syllabus
‘Rural Focus - Key for Sustainable Development’
Rural Roots Global Heights
2
Prof. Vishnukant S. Chatpalli
Vice Chancellor, Karnataka State Rural Development and Panchayat Raj University, Gadag
FOREWORD
The New Education Policy-2020 has opened out new vistas in the Education sector.
Dr. K. Kasturirangan and its team have comprehensively captured the aspirations, passion
and the innate feelings of the younger generation and prepared the vision document which
is futuristic.
Based on the UGC Guidelines and Karnataka State Higher Education Council Guidelines
(KSHEC), the Karnataka State Rural Development and Panchayat Raj University has tried to
customize the Under Graduate Programme suitable to the regional and local needs. For the
first time the University has initiated five Under Graduate Programmes in Multi-
disciplinary mode in the existing Five Schools of the University. The four years Under
Graduate Honors Programme is student centric, skill focused and embedded with values
required for nation building in the budding young minds. The structure, curriculum design,
syllabi is designed by academicians, industry experts, NGO representatives and field
practitioners with specific course objectives and learning out comes.
This initiative of the University will herald in bringing qualitative change in the Education
Sector. I convey my heartfelt gratitude to all the experts inside and outside the University
who have strived hard to realize this important Mission of NEP 2020 at Karnataka State
Rural Development and Panchayat Raj University.
With regards,
Prof. Vishnukant S. Chatpalli

Vice Chancellor
3
Prof. Basavaraj L. Lakkannavar
Registrar, Karnataka State Rural Development and
Panchayat Raj University, Gadag
ACKNOWLEDGEMENT
Karnataka State Rural Development and Panchayat Raj University is one of the front
runners in implementing the National Education Policy 2020 from the academic year 2021-
22. The gigantic task of preparing the comprehensive roadmap for Implementation of NEP
2020 by the Working Groups (both internal and external) involved a series of discussions /
consultative sessions with eminent experts from various prestigious higher educational
institutes, industrial experts and academia of Universities. We are grateful to each member
of the Working Group for their exceptional contributions.
I feel privileged to acknowledge and put on record the constant support and guidance of the
Hon’ble Minister of Ministry of Education, GoI; Chairman, University Grants Commission;
Secretary of Ministry of Education, GoI; Chairperson and Members of NEP-2020 Draft
Committee; Authorities of State Higher Education Council, GoK; Esteemed Members of
Centre for Educational and Social Studies (CESS) Bengaluru, and Honourable Members of
Academic Council and Executive Council of the University. I express my sincere thanks to
the Chancellor, Pro Chancellor and RDPR Minister, Principal Secretaries of RDPR and
Officials of RDPR Department, Government of Karnataka, for their timely support and
guidance in implementing NEP 2020.
I take this opportunity to express sincere gratitude to Hon’ble Vice Chancellor Prof.
Vishnukant S. Chatpalli, KSRDPR University, for his constant motivation, valuable
suggestions, support and guidance in organising various workshops, conferences and
webinars to sensitise the faculty of the University in implementing the NEP at KSRDPRU. I
am also indebted to the esteemed members of the various Advisory Committees, all
Members of the Board of Studies of the Five Under-Graduate Programmes, officials of the
University, Teaching and Non-teaching staff, who have worked rigorously for planning and
implementing NEP-2020 at the University.
Prof. B. L. Lakkannavar
Registrar
Table of Contents
4
Sl. No. Contents Page No.
1. Introduction to the University and NEP 6 - 15
2. About the B.Com Programme 16 - 18

Board of Studies (BOS) in B.Com (Honors) Innovation and
3. 19
Start-Ups
Programme Structure
i. First to Fourth Semester

4.
ii. Second Semester
20 - 21
iii. Third Semester
iv. Fourth Semester
Semester wise Programme Syllabus

5.
I Semester 22 - 38
6. IISemester 39 - 55
7. III Semester 56 - 71
IV Semester 72 - 84
5
Introduction about University
A Karnataka State Rural Development and Panchayat Raj University

Act, 2016 was enacted for establishment of a unitary University for Rural
Development and Panchayat Raj in the State of Karnataka for teaching,
training, research on Sustainable Development and Panchayat Raj
Institutions. This Act was enacted with an intention to strengthen the local
self-governance system and to give impetus for the study and research for a
comprehensive Rural Development in the state of Karnataka. Establishment
of this University has been one of the ambitious programme of the
Government of Karnataka, headed by Hon’ble Chief Minister, Shri.
Siddaramaiah. The University is established under the able guidance of a
far-sighted Hon’ble RDPR Minister and with the support of Dr. N.
Nagambhika Devi, Principal Secretary to Government RDPR Department at
Gadag and at present it is housed in a historic Raitha Bhavan Building,
Gadag and has a Regional Office at Bangalore. The new campus will be
developed in a total area of about 400 Acers of Land allotted to the
University. The University is all set to launch its academic programmes from
the academic year 2017.
ARTE
6
To realise Vision and Mission of the University and to bring changes in the
rural areas the University has taken up many innovative activities, with the
prime focus on Academic, Research, Training and Extension.
DeSSi- Demonstrable, Scalable, Sustainable, Initiatives
DeSSi project of the University aims in developing the feasible, viable and
sustainable model. It strives to improve agriculture economy through
judicial use of natural resources by adopting integrated farming approach,
and linking farmers produce and products to multilevel markets and also
establish technology parks and Bio-Village resource centres of learning for
benefit of its stake holders. This project also encourages and benefits the
reverse migrants.
Post Graduate Programmes offered in the University

School of Agribusiness Management and Management of Rural Development
1. Master of Business Administration (Rural Management /Agribusiness Management)
School of Rural Development and Panchayat Raj
2 Master of Arts(Rural Development & Panchayat Raj)
3 Master of Arts(Public Administration)
School of Environmental Science, Public Health and Sanitation Management
4 Master of Science(Geoinformatics)
5 Master of Science(Food Science & Technology)
6 Master of Public Health
School of Social Sciences and Rural Reconstruction.
7 Master of Social Work
8 Master of Arts(Development Economics)
School of Skill and Entrepreneurship Development.
9 Master of Commerce (Entrepreneurship/ Co-operative Management)
10 Master of Science (Computer Science - Data Analytics)
 Post Graduate Diploma Programmes:

 Geoinformatics (GIS)
 Diploma Programme in Gandhian Thought and Actions.
 Four Year Multi-disciplinary Under-Graduate (Honors)

Programmes under the Five Schools of the KSRDPR
University:
1. School of Agribusiness Management and  B.Sc. (Honors) in Agribusiness &
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Management of Rural Development Food Processing
2. School of Rural Development and Panchayat  B.A. (Honors) in Rural Development &
Raj Governance
3. School of Environmental Science, Public  B.Sc. (Honors) in Geoinformatics
Health and Sanitation Management &Computer Science
4. School of Social Science and Rural  B.Sc. (Honors) in Public Health
Reconstruction & Social Work
5. School of Skill and Entrepreneurship  B.Com. (Honors) in Innovation
Development &Start-ups
The undergraduate programmes extend for duration of four academic years

i.e. eight semesters, with multiple entry and exit options. Students can exit
after the completion of one academic year (two semesters) with a Certificate in
a discipline or subject; Diploma after the study of two academic years (four
semesters) and a regular Bachelor Degree after the completion of three
academic years (six semesters). The successful completion of four years will
lead to a Bachelor Degree with Honors in a discipline or subject.
Collaborations
MoU’s are made with reputed institutions to promote mutual co-operation in
educational, training and research activities and other areas of common
interests.
Facilities
 Hostel (Separate hostel facilities are provided for Boys & Girls in the Campus)
 Transport Facility
 Scholarship facility from SC/ST/OBC/ Minority categories receive
scholarship from Government of India/Karnataka
 Library & Information Center with e-Resources
 Computer Labs
 Campus Amenities – Wi-Fi/ Round the clock security/ Nandini Milk
Parlour
 Canteen/ Dining Hall
 Atmavishvas Cell for Competitive Exams
 National Service Scheme (NSS)
 Youth Red Cross Unit.
 Sports & Cultural Facilities
 Naipunya Kendra - placement support cell.
 Entrepreneurship Skill Development Cell.
 Yogakshema Kendra Yoga Kendra
 Health & Wellness center (Health Clinic)
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 Manochetana – Counseling Center
 DeSSi/ Model Plant Nursery / Integrated Livestock Farming / Bio-fuel
Unit
 Earning while learning Subject to availability of Projects.
 Rural Immersion, Internship Programmes and Project Work in reputed
organizations with Rural Focus.
 Academic activities are transacted by Eminent Honorary and Visiting
Professors with young and qualified faculty in the University.
New Campus
At present, the University is housed in the historic Raitha Bhavan Building, Gadag
and has a regional office at Bengaluru. The new campus is being developed in the
picturesque landscape of about 353 acres of land at the outskirts of Gadag, with
fundamental infrastructure.
9
VISION & FUNDAMENTAL PRINCIPLES OF NEP 2020
The purpose of the education system is to develop good human beings capable of
rational thought and action, possessing compassion and empathy, courage and resilience,
scientific temper and creative imagination, with sound ethical moorings and values. It aims
at producing engaged, productive, and contributing citizens for building an equitable,
inclusive, and plural society as envisaged by our Constitution. A good education institution
is one in which every student feels welcomed and cared for, where a safe and stimulating
learning environment exists, where a wide range of learning experiences are offered, and
where good physical infrastructure and appropriate resources conducive to learning are
available to all students. Attaining these qualities must be the goal of every educational
institution. However, at the same time, there must also be seamless integration and
coordination across institutions and across all stages of education.
Vision of NEP 2020:
This National Education Policy envisions an education system rooted in Indian ethos
that contributes directly to transforming India, that is Bharat, sustainably into an equitable
and vibrant knowledge society, by providing high-quality education to all, and thereby
making India a global knowledge superpower. The Policy envisages that the curriculum and
pedagogy of our institutions must develop among the students a deep sense of respect
towards the Fundamental Duties and Constitutional values, bonding with one’s country,
and a conscious awareness of one’s roles and responsibilities in a changing world. The
vision of the Policy is to instill among the learners a deep-rooted pride in being Indian, not
only in thought, but also in spirit, intellect, and deeds, as well as to develop knowledge,
skills, values, and dispositions that support responsible commitment to human rights,
sustainable development and living, and global wellbeing, thereby reflecting a truly global
citizen.
10
Fundamental Principles of NEP 2020:
The fundamental principles that will guide both the education system at large, as
well as the individual institutions within it are:
• Recognizing, identifying, and fostering the unique capabilities of each student, by

sensitizing teachers as well as parents to promote each student’s holistic development in
both academic and non-academic spheres;
• Flexibility, so that learners have the ability to choose their learning trajectories and
programmes, and thereby choose their own paths in life according to their talents and
interests;
• No hard separations between arts and sciences, between curricular and extra-curricular
activities, between vocational and academic streams, etc. in order to eliminate harmful
hierarchies among, and silos between different areas of learning;
• Multi-disciplinarily and a holistic education across the sciences, social sciences, arts,
humanities, and sports for a multidisciplinary world in order to ensure the unity and
integrity of all knowledge;
• Emphasis on conceptual understanding rather than rote learning and learning for exams;
• Creativity and critical thinking to encourage logical decision-making and innovation;
• Ethics and human & Constitutional values like empathy, respect for others, cleanliness,
courtesy, democratic spirit, spirit of service, respect for public property, scientific temper,
liberty, responsibility, pluralism, equality, and justice;
• Promoting multilingualism and the power of language in teaching and learning;
• Life skills such as communication, cooperation, teamwork, and resilience;
• Focus on regular formative assessment for learning rather than the summative assessment
that encourages today’s coaching culture;
• Extensive use of technology in teaching and learning, removing language barriers,

increasing access for students with disabilities and educational planning and management;
• Respect for diversity and respect for the local context in all curriculum, pedagogy, and
policy, always keeping in mind that education is a concurrent subject;
• Full equity and inclusion as the cornerstone of all educational decisions to ensure that all
students are able to thrive in the education system;
• Synergy in curriculum across all levels of education from early childhood care and
education to school education to higher education;
• Teachers and faculty as the heart of the learning process – their recruitment, continuous
professional development, positive working environments and service conditions;
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• Light but tight regulatory framework to ensure integrity, transparency, and resource
efficiency of the educational system through audit and public disclosure while encouraging
innovation and out-of-the-box ideas through autonomy, good governance, and
empowerment;
• Outstanding research as a requisite for education and development, continuous review of

progress based on sustained research and regular assessment by educational experts;
• Deep rootedness and pride in India, and its rich, diverse, ancient and modern culture and
knowledge systems and traditions;
• Education is a public service; access to quality education must be considered a basic right
of every child;
• Substantial investment in a strong, vibrant public education system as well as the

encouragement and facilitation of true philanthropic private and community participation.
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GRADUATE ATTRIBUTES
The graduate attributes define the characteristics of a student's

university degree programme(s), and describe a set of characteristics /
competencies that are transferable beyond the study of a particular subject
area and programme contexts in which they have been developed. Graduate
attributes are fostered through meaningful learning experiences made
available through the curriculum, the total university experiences and a
process of critical and reflective thinking. The graduate attributes reflect
both disciplinary knowledge and understanding generic skills, including
global competencies that all students in different academic fields of study
should acquire/ attain and demonstrate. The University defines the
philosophy of its teaching programs through the graduate attributes. These
attributes describe the qualities, knowledge and capabilities that students
are expected to imbibe during their stay at the University.
1.Disciplinary Knowledge and skills to ensure Sustainable Rural

Development
 Awareness about nature and importance of rural society.
 Knowledge and applications of rural development models and
strategies.
 Experiential learning through laboratory experiments, practicum, field
exercises, and exposure visits, rural immersion, internships, project
work for sustainable rural development.
2.Life-Skills for improved quality of life

 Set of skills to enhance interpersonal communication, problem
solving, creative and critical thinking, self-awareness, and empathy,
assertiveness and resilience skills.
 Enhance an individual’s adaptability to changing circumstances and
succeed in life.
 Develop individual morality and ethics.
3. Inclusive Growth through the decentralised approach

 Develop sensitivity towards the needs and remedies of vulnerable
sections.
 Promote equitable opportunities using decentralized approaches.
 Build skills to analyze and motivate participation of weaker sections in
local governance.
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4.Entrepreneurship and Employability
 Enhances skills, knowledge and technological adaptabilities for
gainful employment.
 An ability to start small scale industries relevant to rural economy.
 Develop an innovation and start-up culture.
5.Application of ICT and E-Governance for Rural Transformation

 Digital literacy for efficient learning and application of the ICT tools for
rural transformation towards sustainable growth.
 An ability to transform the quality of rural life.
 An ability to apply ICT knowledge in setting up start-ups in
agriculture and allied activities.
6.Inculcating National and Socio-Cultural Values

 Awareness constitutional provisions and to promote and protect the
symbols of national heritage, monuments, culture and indigenous
languages.
 Imparting national and social values to empower youth to work
towards strengthening the nation.
 An ability to demonstrate social responsibility, good citizenship and to
strengthen nationalistic views of life, society and governance.
7.Protection and Promotion of Environment

• Create awareness among the masses about the consequences of
environmental pollution and degradation.
• Conservation and protection of natural resources for sustainable
environment.
• Fostering harmonious relationship between human and nature,
maintenance of bio-diversity, ecology and build strategies for disaster
management.
8. Multidisciplinary and Collaborative Approach

• Interdisciplinary approach to enhance learning experience.
• An ability to work unitedly among diverse disciplines with
collaborative actions for sustainable rural development.
• This approach involves drawing appropriately from multiple
disciplines to redefine problems outside the normal boundaries and
reach solutions based on new understandings.
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9. Co-operation and Team Work
• An ability to work co-operatively within diverse teams, work groups
and across the organization to achieve group and organizational goals.
• Promote the culture of co-ordination and co-operation.
• Build positive relationships among students and create a learning
community that values diversity.
10.Scientific Temper, Research Aptitude and Research Ethics

• To inculcate scientific approach towards critical thinking and imbibing
an attitude of investigation following ethical standards.
• To identify major areas of research in respective discipline through
innovative tools, concepts and theories and proper understanding of
disciplines.
• An ability to use knowledge and skills to identify, formulate and solve
problems.
11. Socio-Political Leadership

• To enhance social, political and networking skills for good governance
and leadership in the society.
• To develop an ethically responsible behaviour and serve as a role
model.
• Social leadership through voluntary action (seva), empathy and
humility.
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B.Com (H) Programme Learning Outcomes
The term 'programme' refers to the entire scheme of study followed by

learners leading to a qualification. Individual programmes of study will have
defined learning outcomes which must be attained for the award of a
specific certificate / diploma / degree or Honors. Programme learning
outcomes will include subject-specific skills and generic skills, including
transferable global skills and competencies, the achievement of which the
students of a specific programme of study should be able to demonstrate for
the award of the Certificate / Diploma / Degree and Honors Qualification.
The programme learning outcomes would also focus on knowledge and skills
that prepare students for further study, employment, and citizenship. They
help ensure comparability of learning levels and academic standards across
colleges / universities and provide a broad picture of the level of competence
of graduates of a given programme of study. A programme of study may be
mono-disciplinary, multi-disciplinary or inter-disciplinary.
a) The graduate will be building problem solving and product building mind
set with objective towards Atmanirbhar Bharat (Make in India).
b) The student is able to exhibit comprehensive knowledge in the field of
Accounting, Marketing, Human Resource Management, Finance,
Innovation, Entrepreneurship and Start-ups and other branches of
Commerce.
c) The student will have a knowledge and understanding of
 Key concepts of entrepreneurship, innovation and new venture
development
 How to take an idea, build a prototype and launch to early customers
in the market
 Demonstrate how to Market and Idea/Prototype to early customers
 Knowledge of scale up - Knowledge of venture growth strategies
 Knowledge of Business Models and Fund Raising
 Knowledge of Hiring and Talent Management
d) The student is capable to start their own business and achieving real-
time goals
e) The graduate student will be able to an entrepreneur and
intrapreneurial.
16
f) This program enables the students to build a concrete footing for
advanced studies in Commerce and Professional exams like C.A, C.S, and
CMA.
g) The student is able to demonstrate knowledge and skill in different areas

of communication, decision making, innovations and problem solving in
day to day business activities.
h) The student is able to work in rural environment, explore indigenous
business opportunities for the betterment of rural community.
i) The student is able to identify business opportunities in various sectors
and inculcate requisite skills for managing the diversified business
j) The student will have the capacity to :
 Work collaboratively and productively in teams.
 Apply critical and analytical skills and methods to the identification,
evaluation and resolution of complex problems in unfamiliar contexts.
 Engage confidently in self-directed study and research.
 Communicate ideas effectively in written, oral and nonverbal formats.
 Operate effectively in multicultural and diverse environments.
 Use effectively information from diverse sources.
 Be proficient in the use of appropriate information and
communication technologies.
 Critically evaluate new ideas, research findings, methodologies and
theoretical frameworks in a specialized field of study.
 Recognize and understand the ethical responsibilities of individuals
and organizations in society and capable of resolving ethical issues
and dilemmas in the decision-making process.
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About B.Com (H) Innovations and Start-Ups Programme
Discover new business opportunities and lead innovation with a bachelor

degree from KSRDPR University. B.Com. (Honors) Innovation and Startups
will enable students to identify and develop innovative and high-potential
commercial opportunities and is particularly relevant for current and
aspiring business leaders who aim to lead business development, drive
product innovation and launch new business ventures.
Key Features of the Programme

 Unique opportunity to immerse oneself into experiential visits and
gains hands on experience as you meet with successful
entrepreneurs, start-ups, business consultants and investors.
 Network remotely with respected businesspeople, successful
entrepreneurs, and classmates
 Develop innovative and high-potential commercial opportunities
 Create products or services in a start-up context or within an existing
organization
 Accessible resident faculty and industrial mentors
Our Faculty
Sl.No. Name of the Faculty Designation Qualification
01 Dr.Shashikant DH B.Com Programme Coordinator M.Com, Ph.D
02 Dr.Abhyakumar Gasti M.Com Programme Coordinator M.Com, Ph.D
03 Mr.Prashant Merwade Faculty of Commerce M.Com (Ph.D)
04 Mrs.Shwetha Sondoor Faculty of Commerce M.Com, K-Set
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Board of Studies in B.Com (H) Innovation and Start-Ups
19
Course Structure of I to IV Semester
OUTCOME BASED EDUCATION (OBE) AND CHOICE BASED CREDIT SYSTEM (CBCS)
(Effective from the Academic Year 2021-22)
SEMESTER-I
Teaching Examination
Total Marks
Practical
Tutorial
Durations/
Lecture
(in Hours)
Theory
Durations
Week (in
Practical
Sl. No. Course Course
Internal
Theory/
Credits
Hours)
Marks
Marks
Course Title
Category Code
L T P
1. DC CI 1.1 Accounting for Business 3 - 2 5 52 40 60 100 4
2. DC CI 1.2 Business Economics 4 - - 4 52 40 60 100 4
3. DC CI 1.3 Fundamentals of Start-ups and Entrepreneurship 3 - 2 5 52 40 60 100 4
4. OE OE 1.1 Accounting for Everyone/ Financial Literacy 3 - - 3 40 25 50 75 3
5. AECC LK 1.1 £ÀÄr ¸ÀA¥ÀzÀ 3 - - 3 40 25 50 75 3
6. AECC LE 1.1 Basic English 3 - - 3 40 25 50 75 3
7. SEC SE 1.1 Life and Professional Skills-I 1 - 2 3 26 20 30 50 2
8. SEC SE1.2 Fundamentals of Agriculture &Allied Activities 1 - 2 3 26 20 30 50 2
Sub-Total 21 4 29 328 235
SEMESTER-II
Total Marks
Practical
Tutorial
Lecture
Durations/
Theory
(in Hours)
Durations
Week (in
Practical
Internal
Theory/
Credits
Hours)
Marks
Marks
Course Title
Category Code
L T P
1. DC CI 2.1 Policy and Practices of Innovation and Start-Ups 3 - 2 5 52 40 60 100 4
2. DC CI 2.2 BusinessLaws 4 - - 4 52 40 60 100 4
3. DC CI 2.3 Marketing Management 3 - 2 5 52 40 60 100 4
4. OE OE 2.1 Personal Financial Planning / Investing in 3 - - 3 40 25 50 75 3
StockMarkets
5. AECC LK 2.1 zÉÃ² ¸ÀA¥ÀzÀ 3 - - 3 40 25 50 75 3
6. AECC LE 2.1 Academic English 3 - - 3 40 25 50 75 3
7. SEC SE 2.1 Life and Professional Skills-II 1 - 2 3 26 20 30 50 2
8. SEC SE 2.2 Digital Literacy 1 - 2 3 26 20 30 50 2
Sub-Total 21 4 29 328 235
20
SEMESTER-III
Total Marks
Practical
Tutorial
Lecture
Durations/
Theory
(in Hours)
Durations
Week (in
Practical
Internal
Theory/
Credits
Hours)
Marks
Marks
Course Title
Category Code
L T P
1. DC CI 3.1 Ideation and Design Thinking 3 - 2 5 52 40 60 100 4
2. DC CI 3.2 Elements of Cost Accounting 3 - 2 5 52 40 60 100 4
3. DC CI 3.3 Business Incubation-I 2 - 4 6 52 40 60 100 4
4. OE OE 3.1 Entrepreneurship Skills/ Digital Marketing 3 - - 3 40 25 50 75 3
5. AECC AE 3.1 Environmental Studies 2 - - 2 26 20 30 50 2
6. AECC LK 3.1 eÁÕ£À ¹j 3 - - 3 40 25 50 75 3
7. AECC LE 3.1 Communicative English 3 - - 3 40 25 50 75 3
8. SEC VE 3.1 Indic Knowledge System 1 - 2 3 26 20 30 50 2
Sub-Total 29 2 30 328 235
SEMESTER-IV
Total Marks
Practical
Tutorial
Lecture
Durations/
Theory
(in Hours)
Durations
Week (in
Practical
Internal
Theory/
Credits
Hours)
Marks
Marks
Course Title
Category Code
L T P
1. DC CI 4.1 Income Tax Law and Practice 3 - 2 5 52
40 60 100 4
2. DC CI 4.2 Quantitative Methods for Business 3 - 2 5 52
40 60 100 4
3. DC CI 4.3 Business Incubation-II 3 - 2 5 52
40 60 100 4
4. OE OE 4.1 E-Commerce/ People Management 2 - 2 4 40
25 50 75 3
5. AECC LK 4.1 UÁæªÀÄ ¹j 3 - - 3 40
25 50 75 3
6. AECC LE 4.1 Advanced English 3 - - 3 40
25 50 75 3
7. AECC AE 4.1 Constitution of India 2 - - 2 26
20 30 50 2
8. SEC VE 4.1 Sports/NCC/NSS/Yoga and Happiness - - 2 2 13
25 - 25 1
9. SEC SB 4.1 Rural Immersion Program with Report & Viva - - - 4 Weeks
25 25 50 2
Sub-Total 30 265 29 650 26
Rural Immersion Program: All the students admitted shall have to undergo a mandatory Rural Immersion Program of 04 weeks during the intervening vacation of III and IV
Semesters. A University report evaluation and viva voce examination shall be conducted during the IV semester and the prescribed credit shall be included in the IV Semester.
21
I –SEMESTER
22
CI 1.1: ACCOUNTING FOR BUSINESS
Credits: 4 Hours: 52
Course Objectives:
The course aims to help learners to acquire conceptual knowledge on financial accounting, to impart
skills for recording various kinds of business transactions and to prepare financial statements.
Course Outcomes: On successful completion of the course, the Students will be able to
a. Understand the theoretical framework of accounting and its practices.
b. Demonstrate accounting process in a business establishment.
c. Preparation of financial statement of Business Entities.
d. Prepare accounts for in land branches.
e. Demonstrate accounting process under computerized accounting system.
Module 1: Theoretical Framework of Accounting 10Hrs

Introduction-Meaning and Scope of Accounting- Accounting Terminologies- Uses and Users of
Accounting Information. Basis of Accounting: Cash and Accrual Basis-Branches of Accounting-
Accounting Principles-Concepts and Conventions.
Module 2: Accounting Process 10Hrs

Double entry system – meaning, importance, rules of debit and credit; Journal –meaning,
importance of Journal entries, journalizing (Practical Problems); Ledger - meaning, importance,
posting entries (Practical Problems). Trial Balance- objectives, preparation of trial from ledger
balances.
Module 3: Financial Statements of Sole Proprietors 12Hrs

Introduction-Meaning- Importance. Statement of Profit and Loss (Trading Account andProfit &
Loss Account) and Balance Sheet with Adjustments-Outstanding Income and Expenses Items,
Prepaid Expenses, Income received in advance, Depreciation, Bad debts and Reserve for doubtful
debts. (Vertical Form)
Module 4: Branch Accounts 12Hrs

Introduction- Meaning, Objectives, Types of Branches, Dependent Branches- Features, Supply of
Goods at cost price - invoice price – Branch Accounts in Books of Head Office(Debtors System
only)
Module 5: Computerized Accounting Systems 08Hrs

Introduction, Features, Significance. Computerized Accounts by using accounting software Tally
ERP 9.0. Creating a Company; Configure and Features settings; Creating Accounting Groups and
ledgers; Creating Stock Items and Groups; Vouchers- types of vouchers-Vouchers Entry;
GeneratingBasic Financial Reports.
Skill Developments Activities
 Collect Annual Reports of Business Entities and identify accounting concepts and conventions
followed in the preparation of the annual reports.
 Narrate the steps involved in the process of Accounting.
 Collect Annual trial balance of Business Entities and prepare their final accounts.
23
 Visit a Branch of any organization and collect the accounting data to know their trading result.
 Visit to the Chartered Accountant’s Institute to understand accounting process under
computerized accounting system (Tally ERP 9.0).
Suggested Reading
1. SP Iyengar (2005), Advanced Accounting, Sultan Chand & Sons, Vol.1.
2. Robert N Anthony, David Hawkins, Kenneth A. Merchant, (2017) Accounting: Text and Cases,
McGraw-Hill Education, 13thEdition.
3. Charles T. Horngren and Donna Philbrick, (2013) Introduction to Financial Accounting, Pearson
Education, 11thEdition.
4. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, New Delhi,
32ndEdition.
5. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House, New
Delhi, 6thEdition.
6. Anil Kumar, Rajesh Kumar & Mariyappa Fundamentals of Financial Accounting Himalaya
Publishing House, New Delhi.
7. B.S. Raman (2008), Financial Accounting Vol. I & II, United Publishers &
DistributorsCompendium of Statements and Standards of Accounting. The Institute of Chartered
Accountants of India, NewDelhi.
Note: Learners are advised to use latest edition of text books.
Reference Material
 ICAI Study Materials on Principles & Practice of Accounting, Accounting and Advanced
Accounting. (www.icai.org.in)
24
CI 1.2: BUSINESS ECONOMICS
Course objective:
The course aims to acquaint the learners with fundamental economic theories and their impact on
pricing, demand, supply, production, and cost concepts.
Course Outcomes: On successful completion of the course, the Students will be able to:
a) Examine how different economic systems function and evaluate implications of various
economic decisions;
b) Examine how consumers try to maximize their satisfaction by spending on different goods;
c) Analyse the relationship between inputs used in production and the resulting outputs and costs;
d) Analyse and interpret market mechanism and behavior of firms and response of firms to
different market situations;
e) Examine various facets of pricing under different market situations.
Module1: Introduction 10Hrs
Introduction to Economics, Significance and applicability of Managerial Economics in decision
making, Role and responsibilities of Managerial Economics, Economic principles relevant to
managerial decision making, Opportunity cost, Production possibility curve, Concept of increments
and Margin, Discounting principle, Theory of firm.
Module 2: Demand and Consumer Behavior 10Hrs
Demand theory and analysis, Elasticity of Demand and its role in Managerial decision
making,Demand forecasting, Techniques of Demand forecasting, Consumers Equilibrium, Cardinal
utility approach, Indifference curve approach, Theory of revealed preference, Consumer surplus
Module 3: Theory of Production and Analysis of Cost 10Hrs
Laws of variable proportions and Return to scale, Economies of scale, Isoquants and Iso cost,
Optimum combination of inputs, Elasticity of substitutions; Cost concepts: Kind of costs, Short run
and long run cost functions, Interrelationship of cost, Cost reduction and cost control.
Module 4: Pricing & Market 12Hrs
Theory of pricing-cost plus pricing, target pricing, marginal cost pricing, going rate pricing;
Objective of business firm, Concept of Market, classification of market-perfect competition,
monopoly, monopolistic competition and oligopoly. Price determination and equilibrium of firm
indifferent market situations; Price discrimination, International price discrimination and dumping.
Module 5: Macro aspect of Business Economics 10Hrs
National Income and it’s measurement, Gross National Product, Net National Product, Net National
Income. Business Cycle phases and causes; Inflation and Deflation causes and remedial action;
Consumption, Income, Savings and investment
Skill Development Activities:

1. Apply concept of demand analysis in real life;
2. Studyvarious effects in changes indemandin consumption;
3. Visitlocalmarketsandclassifyfirmsintovariousmarkets;
4. Visitanyindustrial unit andstudyits productionprocess;
5. Visitanyindustrialunit and classifyits cost intofixed and variablecosts;
25
6. Analysethe effectsofchanges indemand onpricingpolicies.
Suggested Reading:
1. Dwivedi D.N, “Managerial Economics”, Vikas Publication
2. PindyckRubinfeld& Mehta, “Micro Economics”, Pearson
3. RitikaSinha : Managerial Economics, SBPD Publishing House
4. Damodaran Suma: Managerial Economics, Oxford University Press
5. Petersen Lewis & Jain: Managerial Economics, Pearson
6. Paul A Samuelson and William D Nordhaus : Economics, McGraw Hill
7. Geethika, Ghosh&Choudary : Managerial Economics, McGraw Hill
26
CI 1.3: FUNDAMENTALS OF STARTUPS AND
ENTREPRENEURSHIP
Course Objective:
The course enables the students to learn the basics of new venture creation opportunities and
entrepreneur resources and requirements for enterprise startup. It also focuses on entrepreneurial
process and inspires students to become entrepreneurs.
Course Outcomes: On successful completion of the course, the Students will be able to...
a) To learn basics of Startups and Entrepreneurship
b) To understand startup opportunity.
c) To analyze legal and other requirements for new ventures
d) To develop an idea on the legal frame work of Entrepreneurship
e) To satisfy perspectives in Entrepreneurship.
Module 1: Introduction to Entrepreneurship 08Hrs

Introduction- Meaning and Importance, Evolution of Entrepreneurship, Factors influencing
entrepreneurship. Traits of entrepreneurs. Types of Entrepreneurs. Role of entrepreneurship in
economic development
Module 2: Entrepreneurial Mind-set and Personality 10Hrs

Introduction- Stress and the entrepreneur- the entrepreneurial ego- Entrepreneurial motivations-
Motivational cycle- Entrepreneurial motivational behaviour- Entrepreneurial competencies.
Corporate Entrepreneurial Mindset, the nature of corporate entrepreneur- conceptualization of
corporate entrepreneurship Strategy- sustaining corporate entrepreneurship.
Module 3:Startup Opportunities 12Hrs

The New Industrial Revolution – The Big Idea- Generate Ideas with Brainstorming- Business Start-
up - Ideation- Venture Choices - The Rise of the start-up Economy - The Six Forces of Change- The
Start-up Equation. Startup Guide- Solve important problems, validate solution, the art of selling,
startup business plan, double down on startup marketing, funding, advice from successful
entrepreneurs, startup checklist and startup tools and resources.
Module4: Legal Environment and Start-ups 10Hrs

Identifying Start-up capital Resource requirements - estimating Start-up cash requirements -
Develop financial assumptions- Constructing a Process Map - Positioning the venture in the value
chain - Launch strategy to reduce risks- Start-up financing metrics - The Legal Environment-
Approval for New Ventures- Taxes or duties payable for new ventures.
Module 5: Success stories of Entrepreneurs 10Hrs

Dirubhai Ambani and Sofia, Indra Nooyi,Dabbawala’s, Lajjat Papad and Local Entrepreneurs of
Karnataka.
27
Case Activities:
 The difference between success and failure- Dropbox and Pets.com
 5-hour Energy, Apple, Ford Motor Company, Spanx, Dropbox, Under Armour, Amazon,
LinkedIn, Pandora Radio, Walmart- Problems and Solutions

 Demonstrate effective oral presentation skills
 Demonstrate effective and integrative team-work
 Visit local successful entrepreneurs
 Critical Attitudes which are necessary for ‘life-long learning’
 Sensibility towards the ethical dimensions of different aspects of the content of this course
 Build a mindset focusing on developing and unique approaches to market opportunities.
Text Books:
1. Kathleen R Allen,Launching New Ventures, An Entrepreneurial Approach, Cengage Learning,
2016.
2. Anjan Rai Chaudhuri, Managing New Ventures Concepts and Cases,
3. Prentice Hall International, 2010.
Suggested Reading:
1. S. R. Bhowmik & M. Bhowmik,Entrepreneurship, New Age International, 2007.
2. Ja-nae’ Duane The Startup Equation -A Visual Guidebook for Building Your Startup, Indian
Edition,Steven Fisher, , Mc Graw Hill Education India Pvt. Ltd, 2016.
3. Donald F Kuratko, Jeffrey S. Hornsby, New Venture Management: The Entrepreneur’s Road
Map, 2e, Routledge, 2017.
4. Robert D. Hisrich Veland Ramadani, Effective Entrepreneurial Management: Strategy,
Planning, RiskManagement, and Organization - Springer (2017)
5. Kuratko & Hodgetts, Entrepreneurship- Theory, Process Practice,
6. Robert D. Hisrich, Entrepreneurship, Thompson South-Western Publication (Edition-9)
7. Peter F. Drucker (Classic Drucker Collection, 2007), Innovation and Entrepreneurship
8. Perihan Hazel, Joseph A. Schumpeter’s views on entrepreneurship and innovation
9. HBR/Forbes/Mckinsey/BCG/Knowledge@Wharton /ISB Insight/ IBEF/ Innosight
10. Zero to One: Notes on Startups, or How the Build the Future by Peter Thiel
11. The Lean Startup: How Today’s Entrepreneurs Use Continuous Innovation to Create Radically
Successful Businesses by Eric Ries
12. India as Global Start-up Hub: Mission with Passion by C B Rao
13. Elon Musk: Tesla, SpaceX, and the Quest for a Fantastic Future by Ashlee Vance
14. Steve Jobs by Walter Isaacson
15. The Innovator’s Solution: Creating and Sustaining Successful Growth by Clayton M
Christensen.
28
OE 1.1 ACCOUNTING FOR EVERYONE
Course Objective:
The course aims to help learners coming from non-commerce background to acquire basic
knowledge on financial accounting and to impart preliminary skills for recording various kinds of
financial transactions.
1. Analyze various terms used in accounting;
2. Make accounting entries and prepare cash book and other accounts necessary while running a
business;
3. Prepare profit and loss account and balance sheet;
4. Prepare accounts based on accounting software;
5. Analyze information from company's annual report.
Module 1: Introduction to Accounting 10 Hrs

Meaning, Importance and Need, Its objectives and relevance to business establishments and other
organizations, and individuals. Accounting information: meaning, users and utilities, sources of
accounting information. Some Basic Terms –Transaction, Account, Asset, Liability, Capital,
Expenditure & Expense, Income, Revenue, Gain, Profit, Surplus, Loss, Deficit. Debit, Credit,
Accounting Year, Financial Year.
Module No. 2: Transactions and Recording of Transactions 10 Hrs
Features of recordable transactions and events, Basis of recording – vouchers and another basis.
Recording of transactions: Personal account, Real Account and Nominal Account; Rules for Debit
and Credit; Double Entry System, journalizing transactions; Preparation of Ledger, Cash Book
including bank transactions. (Simple Problems)
Module 3: Preparation of Financial Statements 10 Hrs
Fundamental Accounting Equation; Concept of revenue and Capital; Preparation of
financial statements. (Simple problems)
Module 4: Company Accounts 10 Hrs
Explanation of certain terms – Public Limited Company, Private Limited Company, Share, Share
Capital, Shareholder, Board of Directors, Stock Exchange, Listed Company, Share Price, Sensex -
BSE, NSE; Annual report, etc. Contents and disclosures in Annual Report, Company Balance Sheet
and Statement of Profit and Loss. Content Analysis based on annual report including textual
analysis.

 Download annual reports of business Organizations from the websites and go through the
contents of the annual report and present the salient features of the annual report using some
ratios and content analysis including textual analysis.
 Prepare accounting equation by collecting necessary data from medium sized firm.
 Prepare financial statements collecting necessary data from small business firms.
 Collect the management reports of any large-scale organization and analyze the same.
 Any other activities, which are relevant to the course.
29
Suggested Reading
1. Hatfield, L. (2019). Accounting Basics. Amazon Digital ServicesLLC.
2. Horngren, C. T., Sundem, G. L., Elliott, J. A., & Philbrick, D. (2013). Introduction to Financial
Accounting. London: PearsonEducation.
3. Siddiqui, S. A. (2008). Book Keeping & Accountancy. New Delhi: Laxmi Publications
Pvt.Ltd.
4. Sehgal, D. (2014). Financial Accounting. New Delhi: Vikas Publishing House Pvt. Ltd.
5. Tulsian, P. C. (2007). Financial Accounting. New Delhi: Tata McGraw Hill Publishing Co.Ltd.
6. Mukharji, A., & Hanif, M. (2015). Financial Accounting. New Delhi: Tata McGraw Hill
Publishing Co.Ltd.
7. Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K. (2018). Financial Accounting.
New Delhi: Vikas Publishing House Pvt.Ltd.
8. Khan, M.Y. and Jain, P.K. Management Accounting. McGraw HillEducation.
9. Arora, M.N. Management Accounting, Vikas Publishing House, NewDelhi
30
OE 1.1: FINANCIAL LITERACY
Course Objective: The course aims to offer an integrated approach to understand the concepts and
applications of financial planning.
1. Describe the importance of financial literacy and list out the institutions providing financial
services;Prepare financial plan and budget and manage personal finances;
2. Open, avail, and manage/operate services offered by banks;
3. Open, avail, and manage/operate services offered by post offices;
4. Plan for life insurance and property insurance;
5. Select instrument for investment in shares
Module 1: Introduction 5 Hrs

Meaning, importance and scope of financial literacy, Prerequisites of Financial Literacy– level of
education, numerical and communication ability; Various financial institutions – Banks, Insurance
companies, Post Offices; Mobile App based services. Need of availing of financial services from
banks, insurance companies and postal services.
Module 2: Financial Planning and Budgeting 10 Hrs

Concept of economic wants and means for satisfying these needs; Balancing between economic
wants and resources; Meaning, importance and need for financial planning; Personal Budget,
Family Budget, Business Budget and National Budget; Procedure for financial planning and
preparing budget; Budget surplus and Budget deficit, avenues for savings from surplus, sources for
meeting deficit.
Module 3: Banking Services 10 Hrs

Types of banks; Functions of Banks, Banking products and services – Various services offered by
banks; Types of bank deposit accounts – Savings Bank Account, Term Deposit, Current Account,
Recurring Deposit, PPF, NSC etc.; Formalities to open various types of bank accounts, PAN Card,
Address proof, KYC norm; Various types of loans – short term, medium term, long term, micro
finance, agricultural etc. and related interest rates offered by various nationalized banks and post
office; Cashless banking, e-banking, Check Counterfeit Currency; CIBIL, ATM, Debit and Credit
Card, and APP based Payment system; Banking complaints and Ombudsman.
Module 4: Protection and investment related services 15 Hrs

Life Insurance Policies: Life Insurance, Term Life Insurance, Endowment Policies, Pension
Policies, ULIP, Health Insurance and its Plans, Comparison of policies offered by various life
insurance companies. Property Insurance: Policies offered by various general insurance companies.
Post office life Insurance Schemes: Postal Life Insurance and Rural Postal Life Insurance
(PLI/RPLI).
Investment avenues in Equity and Debt Instruments: Portfolio Management: Meaning and
importance; Share Market and Debt Market, Sensex and its significance; Investment in Shares –
selection procedure for investment in shares; Risk element; Investment Management - Services
31
from brokers and Institutions, and self-management; Mutual Fund.

 Visit banks, post offices, and insurance companies to collect information and required
documents related to the services offered by these institutions and to know the procedure of
availing of these services.
 Fill up the forms to open accounts and to avail loans and shall attach photocopies of necessary
documents.
 Prepare personal and family budget for one/six/ twelve month on imaginary figures.
 Try to open Demat account and trade for small amount and submit the report on procedure on
opening of Demat account and factors considered for trading.
 Any other activities, which are relevant to the course.
Suggested Reading:
1. Avadhani, V. A. (2019). Investment Management. Mumbai: Himalaya Publishing House Pvt.
Ltd.
2. Chandra, P. (2012). Investment Game: How to Win. New Delhi: Tata McGraw Hill Education.
3. Kothari, R.(2010).Financial Services in India-Concept and Application. New Delhi: Sage
Publications India Pvt. Ltd.
4. Milling,B. E.(2003).The Basics of Finance: Financial Tools for Non-Financial Managers. Indian
universe Company.
5. Mittra,S.,Rai,S.K.,Sahu,A.P.,&Starn,H.J.(2015).FinancialPlanning.NewDelhi: Sage Publications
India Pvt. Ltd.
6. Zokaityte, A. (2017). Financial Literacy Education. London: Palgrave Macmillan.
32
LK 1.1: £ÀÄr ¸ÀA¥ÀzÀ
Credits: 03 Total Hours: 39
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33
LE 1.1: Basic English
Credit: 3 Total Hours: 39
UNIT I Short Stories 15 Hours

1. An Astrologer’s Day - R. K Narayan
2. The Luncheon - Somerset Maugham
UNIT II Poems
1. Night of the Scorpion - Nissim Ezekiel
2. La Belle Dame sans Merci - John Keats
UNIT III Grammar-1 15 Hours

1. Do, be, have forms
2. Tense: Simple Present Tense| Presented Progressive Tense
Present Perfect Tense| Present Perfect Progressive Tense
Simple Past Tense| Past Progressive Tense| Past Perfect
Tense| Past Perfect Progressive Tense
UNIT IV Grammar - II
1. Articles
2. Concord (Subject – Verb Agreement)
UNIT V Activities 10 Hours

1. Language Lab activities
2. Classroom activities
*Note Assignment for each topic of Units 3 and 4 is Compulsory
SUGGESTED READINGS:
1. Abram M. H. and Geoffrey Galt Harpham.. A Glossary to Literary Terms. 11th ed. 1
Feb, 2015.
2. Alber t, Edward. History of English Literature
3. Balasubramanyam: English Grammar
4. Diaches, David. A Critical History of English Literature.
5. Green, David. Contemporary English Grammar and Composition, Macmillan: Chennai,
1971.
6. Wren and Martin: English Grammar & Composition
34
SE1.1 Life and Professional Skills-I
Credit 02 Hours:26
Course Objectives
1. To enhance one’s ability to be fully self-aware by helping oneself to overcome all
fears and insecurities and to grow fully from inside out and outside in.
2. To increase one’s knowledge and awareness of emotional competency and
emotional intelligence at place of study/work.
3. To provide opportunity for realising one’s potential through practical
experience.
4. To develop interpersonal skills and adopt good leadership behaviour for
empowerment of self and others.
Learning Outcomes:
At the end of the Course learners will be able to:
1. Gain Self Competency and Confidence
2. Practice Emotional Competency
3. Gain Intellectual Competency
4. Gains an edge through Professional Competency
5. Aim for high sense of Social Competency
Unit 1: Life Skills 08Hrs.

Overview, Meaning, nature and significance of life skills, WEF recommended Life
skills; Self-awareness: Definition, need for self-awareness; SWOT analysis; Self-
awareness through Jnana Shakti Power of Knowledge, Ichha Shakti (Power of
will) and Kriya Shakti (Power of action). Bhagavad Gita teaching for self-
awareness.
Activity: SWOT Analysis of Individual; Workshop on Bhagavad Gita as a tool for
Self-analysis; Storytelling, Preparation of Cue cards.
Unit 2: Empathy and Sympathy 08Hrs. Sympathy:

Meaning, Definition and related components; Empathy: Meaning, Definitions,
methods of constructing empathy and ability to perceive, understand, and feel the
emotional states of others;
Activity: Hands on Roles on drawing empathy; Self-Study activity, Video
Clippings (Suggestive Munna Bhai MBBS Movie and other’s), Story of
Ramakrishna Paramhans and Vivekananda on Empathy.
Unit 3: Communication 10Hrs.

Meaning, Definition- Two Dimensional Model of Communication, Significance and
Types; Components of Verbal Communication- Significance of Language,
Grammar, Accent, Pitch, Volume, Tone; Non Verbal Skills- Dressing and
Grooming, Gestures, Ethics, Mannerism, Eye Contact, Postures, Facial
expressions, Proximities.
35
Activity: Role Play’s, Drama’s, Group Discussion, Dumb-Charades, Public
speaking.
Reference Books
1. Barun K. Mitra, “Personality Development & Soft Skills”, Oxford Publishers, Third
impression, 2017.
2. Butterfield Jeff, “Soft Skills for Everyone”, Cengage Learning India Pvt Ltd; 1 edition,
2011.
3. Caruso, D. R. and Salovey P, “The Emotionally Intelligent Manager: How to Develop and
Use the Four Key Emotional Skills of Leadership”, John Wiley & Sons, 2004.
4. Daniel Goleman, "Emotional Intelligence"; Bantam, 2006.
5. ICT Academy of Kerala, "Life Skills for Engineers", McGraw Hill Education (India) Private
Ltd., 2016.
6. Kalyana, “Soft Skill for Managers”; First Edition; Wiley Publishing Ltd, 2015.
7. Larry James, “The First Book of Life Skills”; First Edition, Embassy Books, 2016.
8. Ramesh S., Vishnu R.G., "Life Skills for Engineers", Ridhima Publications, First Edition,
2016.
9. Shalini Verma, “Development of Life Skills and Professional Practice”; First Edition;
Sultan Chand (G/L) & Company, 2014.
10. Shiv Khera, You Can Win, Macmillan Books, New York, 2003.
11. Training in Interpersonal Skills: Tips for Managing People at Work, Pearson Education,
India; 6 edition, 2015.
12. The Ace of Soft Skills: Attitude, Communication and Etiquette for Success, Pearson
Education; 1 edition, 2013.
SE 1.2: Fundamentals of Agriculture and Allied Activities

36
Objective
The objective of this course is to help students understand about the agriculture
and its importance in economy and to environment.
Course outcome:
On completion of this course students will able to:
 Understand about farming activity and its importance to economy and
different types of agriculture.
 Understand soil ecology and morphology and important role of soil in
growing crops.
 Know water and soil conservation methods.
 Know the applications of technologies in agriculture.
Unit I: 14 hours
Introduction to Agriculture and Allied Activities: Agriculture – Definition, Nature
of agriculture and Importance and Scope of Agriculture, History of Agriculture,
Revolutions in agriculture, Impact of Green Revolution on soil and water health,
Branches of Agriculture, Present Scenario of Agriculture, Importance of Natural
Farming, Classification of agriculture and horticulture crops, Native breeds of
cows and Importance of cow in agriculture. Advance trends in agriculture
practices (protected cultivation, hydroponics, vertical farming, terrace farming,
terra farming)
Soil and Water Management: Agro-climatic zones of India and Karnataka, Role of
climatic elements on agriculture; Soil – Importance of soil, characteristics of soil,
types of soil available in India, Soil nutrients, Soil microorganisms, Role of micro-
organisms in maintaining soil health and fertility, Soil erosion, Indigenous
methods and modern practices of soil conservation methods; Water – Role of
water in plant growth, types of irrigation system, Indigenous methods and
modern practices in Water conservation.
Practical:
 Identification of plant diversity in university campus and prepare the
herbarium.
 A study on identification of cow breeds (native and foreign breeds).
 Identification and collection of different soil types
 Methods of Soil Sampling
 Study of soil and water conservation methods
Unit II: 16 hours

Agronomical Practices: Tillage (land preparation),propagation methods, Seed,
types of seeds, seed viability, sowing methods, inter-cultural practices (weed
37
management; manures and fertilisers, irrigation), types of fertilisers, physiological
disorders in plants, pest and disease management, harvesting indices and
methods of harvesting (machine and manual), storage.
Integrated Organic Farming System : Integrated Activities in IOF –Organic

farming, crop rotations, cropping pattern, cropping systems (multiple cropping,
intercropping, mixed cropping, sequential cropping, multistoried cropping
system), border plantation, shelterbelts, wind breakers, vermin-composting,
monoculture, permaculture, agro-forestry systems, dairy farming systems,
sericulture, pisciculture, duckery, poultry farming, bee-keeping, mushroom
cultivation, allelopathy and its effects in cropping system.
Practical:
 Study of farm equipments
 Practice of different propagation methods in crops
 Identification and study of different types of seeds
 Study on seed testing
 Identification and Study of weeds
 Study on identification of manures and fertilisers
 Identification of nutrient disorders in plants
 Identification of plant diseases
 Identification pest infestation in crops
 Case studies and field visits
References:
 Dahama, A.K., Organic farming for sustainable agriculture, 2005. Agrobios Publication,
Jodhpur.
 Palanippan, S.P. and Anandurai, K. 1999. Organic Farming - Theory and Practice.
Scientific Publishers, Jodhpur.
 Sharma, A.K., Handbook of Organic Farming.
 Singh, R.P. Sustainable Development of Dry-land Agriculture in India.
 Thapa, U. and Tripathi, P. 2006. Organic Farming in India, Problems and Prospects.
38
II –SEMESTER
39
CI 2.1: POLICY AND PRACTICES OF INNOVATION AND START-UPS
Credit: 04 Hours: 52
Course Objectives:
The course enables the students to learn the various aspects of innovation and methods of fostering
innovation, Government of India initiatives for start Ups, digital transformation of the companies
around the world and need for digital India and the components of digital India.
1. Spot the opportunities for innovation and Start Ups
2. Understand the policy framework for Start Ups in India
3. Assess and analyse the scope of Start Ups in India
4. Measure the essentials of the Government initiatives in Start Ups.
5. Evaluate the importance of IPR in Start Ups.
Module 1: Innovation Eco-System 10 Hrs
Meaning of innovation, Basic Concepts of innovation, reasons to innovate, sources of innovation,
changing contours of innovation in India, Types of innovation, Develop an innovative start-up idea,
innovation eco-system, Economic development and innovation
Module 2: The Policy Framework 08 Hrs
Start-up India, Institutions supporting Start-up India, Incubators and Accelerators, Start-up India
and its Eco-System.
Module 3: Start Up Landscape and Innovation Hubs 12 Hrs
Start Ups Landscape in India, Start Up Landscape of USA, Israel and China, Innovation hubs, Role
of government policies in developing innovation hubs, Role of R & D and Patent filling in Start Up
ecosystem, Global innovation index.
Module 4: Digital India and Make in India 12 Hrs
India’s Digital Transformation for Start Ups and Entrepreneurs: Digital India, Agencies enabling
digital India Initiatives, pillars of Digital India, Make in India: Policy framework, Benefits of Make
in India, Ease of doing business, Make in India-Ease of Doing Business, Make in India-Foreign
Direct Investment, Make in India-Infrastructure, Make in India-Intellectual Property Rights.
Module 5: Innovation and IPR 10 Hrs
Intellectual property Rights, Types of Intellectual Property Rights, Using IP to leverage business,
IPR: Indian Scenario, TRIPS Agreement.
Case Study:
 Disruptive Innovation: A Case Study of Netflix
 Start Up India and its Eco System
 Global Innovation Index: India’s Position.
Suggested Reading:
1. Robin Lowe and Sue Marriott, Enterprise: Entrepreneurship and Innovation Concepts, Contexts
and Commercialization
2. John Bessant and Joe Tidd, Innovation and Entrepreneurship
3. Rabindra N. Kanungo “Entrepreneurship and innovation”, Sage Publications, New Delhi, 1998.
4. Peter F. Drucker, Innovation and Entrepreneurship
5. EDII “Faculty and External Experts – A Hand Book for New Entrepreneurs Publishers:
Entrepreneurship Development” Institute of India, Ahmadabad, 1986.
40
6. Philips, Bonefiel and Sharma (2011), Social Entrepreneurship, Global vision publishing house,
New Delhi.
7. Erik Alexander Wallin et.ac. The Startup Adventure. CreateSpace Independent Publishing
Platform. 2017
8. Jobe David Leonard. Startup Incubators and Business Accelerators: The Easy way to create a
Startup Incubation and Business Acceleration Centre. CreateSpace Independent Publishing
Platform; Large Print edition (October 27, 2014)
9. Rachaek Thompson. How to Start a Business: Startup Essentials-The Simple, Step-by-Step
Guide to Successfully Start Your Own Business (Online Business, Small Business, (Business
Startup for Newbies) (Volume 1). CreateSpace Independent Publishing Platform (July 3, 2016)
41
CI 2.2: BUSINESS LAWS
Course Objective:
The course aims to give the learners a broad understanding about important aspects of legal
environment of business; to make them study how various special contract are brought in to force;
and to impart knowledge about legal agreement so that they get acquainted with the process of
establishing legal relationships and to have knowledge of various measures protecting the interest of
the consumers and also impart the learners working knowledge of the provisions of the
CompaniesAct,2013.
1. Examine various aspects of entering into a contract and implications of different types of contract;
Interpret the regulation governing the Contract of Sale of Goods;
2. Discuss the laws governing partnership and legal consequences of their transactions and other
actions in relation with the partnership, and examine contractual obligations and provisions
governing limited liability partnership;
3. Describe the significant provisions of the Competition Act to prevent practices having adverse
effect on competition and provisions of the Consumer Protection Act to protect the interest of the
consumers;
4. Explain relevant definitions and provisions relating to issue of prospectus and allotment of shares;
Synthesize company processes, meetings, and decisions.
Module 1: Indian Contract Act, 1872 10 Hrs

Nature of contract and its essentials, Void, valid and voidable contracts, Consent, consideration and
its’ impact on contract, Agreements in restraint of trade, Performance, breach, revocation and
termination of contract, Agency and bailment contracts, Contract of Indemnity, Contract of
Guarantee and Pledge.
Module 2: Patents Act, 1970 with latest Amendments 10 Hrs

Meaning and historical development, Convention, Definition sections, what is not invention, Patents
application, Specifications, publication of patents, pre-grant opposition, post grant opposition,
Anticipation, Secrecy of invention, granting of patents rights and term of patents, ownership issues,
patents in Addition, Assignment, licensing, surrender, revocation of patents, Compulsory licensing,
Infringement of rights, remedies ,Working of patents, PCT, TRIPS, Patents and trade secret, Petty
Patents.
Module 3: Indian Partnership Act, 1932 and Limited Liability 10 Hrs

General nature of Partnership, Rights and duties of Partners, Reconstitution of Firm and
Registration and dissolution.
Formation and incorporation of LLP, Partners and their relations, financial disclosures, conversion
into LLP, Foreign LLP, Winding up and dissolution.
Module 4: Competition Act 2002 and Consumer Protection Act, 2019 10 Hrs
Competition Act, 2002: Objectives and basic concepts, Consumer, goods, service, Prohibition of
42
anti-competitive agreements, Prohibition of Abuse of Dominant Position;
Consumer Protection Act, 2019: Important definitions, Consumer Disputes Redressed
Commission, Measures to Prevent Unfair Trade Practices, Offences and Penalties
Module 5: Companies Act, 2013 12 Hrs

Important definitions: Prospectus and Share Capital, Allotment of securities, Private Placement,
share capital, basic requirements, alteration of share capital, Sweat Equity, bonus issue, issue of
shares at premium and discount, Further issue of shares, buy-back of shares. Board Meetings,
Annual General Meeting, Extra Ordinary General Meeting, Requisites of a valid meeting,
Convening of Meetings, Minutes and Resolutions; Postal ballot; voting through electronic matters
Skill Developments Activities:
 Enlist steps involved in execution of contract.
 Enlist steps involved in agreement to sale.
 Enlist steps involved in discharge of contract.
 Prepare agreement to sale and contract related to sale of movable property, pledging of property,
indemnity& guarantee bond etc.
 Enlist the various KYC documents for opening of bank account, e-wallet account, mutual fund
account, bank locker, etc.
Suggested Reading:
1. Bose,D.C.(2008).Business Law. New Delhi:PHI Limited.
2. Chopra, R. K. (2015). Business Laws. New Delhi: Himalaya Publishing House.
3. Kuchhal, M. C., & Kuchhal, V. (2018). Business Laws. New Delhi: Vikas Publishing.
4. Chadha R., & Chadha, S.(2018). Company Laws. Delhi: Scholar Tech Press.
5. Hicks, A., & Goo, S. H. (2017). Cases and Material on Company Law. Oxford: Oxford
University Press.
6. Kuchhal, M. C., &Kuchhal, A. (2020). Corporate Laws. New Delhi : Shree Mahavir Book
Depot.
7. Kumar, A.(2019). Corporate Laws. New Delhi: Taxmann Publication.
8. Sharma,J.P.(2018).An Easy Approach to Corporate Laws. New Delhi: Ane Books Pvt. Ltd.
43
CI 2.3: MARKETING MANAGEMENT
Course Objective: The course aims to equip the learners with the basic knowledge of concepts,
principles, tools, and techniques of marketing and to provide knowledge about various
developments in the marketing.
1. Develop and understanding of basic concepts of marketing,marketing philosophies and
environmental conditions affecting marketing decisions of a firm;
2. Explain the dynamics of consumer behavior and process of market selection through STP
stages;
3. Analyze the process of value creation through marketing decisions involving product
development;
4. Analyze the process of value creation through marketing decisions involving product pricing
and its distribution;
5. Analyze the process of value creation through marketing decisions involving product promotion
and also to equip them with the knowledge of various developments in marketing area that may
govern marketing decisions of a firm.
Module 1: Introduction 10Hrs

Marketing - Meaning, Nature, Scope and Importance; Core concepts of marketing; Marketing
Process, Marketing Environment, Segmentation, Targeting, Positioning, Consumer behavior,
Marketing research, Demand forecasting, completion, Marketing strategy, consumer satisfaction.
Module 2: Business to Business Marketing 10Hrs

Fundamental of business markets, organizational buying process, business buyers needs, market and
sales potential, product in business markets, price in business markets, price in business markets,
place in business markets, promotion in business markets, relationship, networks and customer
relationship management, business to business marketing strategy.
Module3:ConsumerBehavior 12Hrs
Consumer Behaviour- An introduction, Determinants of buyers and framework of Buyer behavior,
overview of the stages in the choice process, factors affecting each stage and need recognition.
Consumer Expectations and perceptions: Satisfaction and value, post purchase process, measuring
satisfaction and value, value/satisfaction delivery process and programs. Satisfaction and retention,
Quality and satisfaction. Consumer personality and consumer motivation.
Module 4: Advertising and Sales Promotion 10 Hrs

The crises of advertising, marketing and the communication mix, the decision of buy, the brand
system, planning communications, the message, the target and the media, research in marketing
communications, cultural and ethical concerns in Advertising.
Module 5:Marketing Decisions Models 10Hrs

Response Modeling, Marketing segmentation, choice based segmentation, positioning analysis,
project presentation: research framework, strategic marketing decisions, portfolio analysis, new
44
product design, forecasting sales of new products, advertising decisions, sales force decisions,
distribution decisions, pricing decisions, promotion decisions, strategy decisions and organizational
buying model.
Case Study:
 Google Advertising
 EDB and Friends: Reviving a mature brand through Interactive Online marketing
 Affiliation Marketing and Syndication on the Internet (How to acquire Customers on the
Web) (CDNow)
 Traditional offline businesses in the online world.

1. Analyze the impact of various environmental forces in the context of a given durable and non-
durable product.
2. Analyze the marketing mix strategy of a durable and non-durable product.
3. Select any product and analyze its segmentation strategy in comparison to its immediate
competitive product.
4. Analyse consumers behaviour and use them in designing marketing strategies and in enhancing the
effectiveness of marketing programmes
5. Analyze the distribution strategy of a given product.
6. Find out ethical concerns of customers with regard to various marketing mix decisions in
regard to a given product.
Suggested Reading:
1. Etzel, M. J., Walker, B. J., Stanton, W. J., & Pandit, A. (2010). Marketing. New York: McGraw
Hill.
2. Kotler, P., Armstrong, G., & Agnihotri, P. (2018). Principles of Marketing. London: Pearson
Education.
3. Kotler,P.,Keller,K.L.,Koshy,A., &Jha,M.
(2013).PrinciplesofMarketing:ASouthAsianPerspective.London:Pearson Education.
4. Mahajan, J. P., & Mahajan, A. (2014). Principles of Marketing. Delhi: Vikas Publications.
5. Saxena,R. (2006).Marketing Management.Delhi: TataMcGraw Hill Education.
6. Sharma,K.,&Aggarwal,S.(2018). PrinciplesofMarketing.Delhi:TaxmannPublication.
45
OE 2.1: PERSONAL FINANCIAL PLANNING
Course Objective:
The course aims to familiarize learners with different aspects of financial planning like savings,
investment, taxation, insurance, and retirement planning and to develop the necessary knowledge
and skills for effective financial planning.
1. Understand the meaning and appreciate the relevance of Financial Planning.
2. Familiarize with regard to the concept of Investment Planning and its methods.
3. Examine the scope and ways of Personal Tax Planning.
4. Analyze Insurance Planning and its relevance
5. Develop an insight in to Retirement planning and its relevance
Module 1: Introduction to Financial Planning 8 Hrs
Financial goals, Time value of money, steps in financial planning, personal finance/loans, education
loan, car loan & home loan schemes. Introduction to savings, benefits of savings, management of
spending & financial discipline, Net banking and UPI, digital wallets, security and precautions
against Ponzi schemes and online frauds such as phishing, credit card cloning, skimming.
Module2: Investment planning 10 Hrs

Process and objectives of investment, Concept and measurement of return & risk for various assets
class, Measurement of portfolio risk and return, Diversification & Portfolio formation. Gold Bond;
Real estate; Investment in Greenfield and brownfield Projects; Investment in fixed income
instruments- financial derivatives & Commodity market in India. Mutual fund schemes including
SIP; International investment avenues.
Module3: Personal Tax Planning 8 Hrs

Tax Structure in India for personal taxation, Scope of Personal tax planning, Exemptions and
deductions available to individuals under different heads of income and gross total income.
Comparison of benefits - Special provision u/s 115BAC vis-à-vis General provisions of the Income-
tax Act, 1961, tax avoidance versus tax evasion.
Module4: Insurance Planning 14 Hrs

Need for Protection planning. Risk of mortality, health, disability and property. Importance of
Insurance: life and non-life insurance schemes. Deductions available under the Income-tax Act for
premium paid for different policies.
Retirement Planning Goals, Process of retirement planning, Pension plans available in India,
Reverse mortgage, New Pension Scheme. Exemption available under the Income-tax Act, 1961 for
retirement benefits.

1. Perform electronic fund transfer though net-banking and UPI.
46
2. Identify certain Ponzi schemes in the market during last few selected years.
3. Prepare tax planning of a hypothetical individual.
Suggested Reading:
1. Indian Institute of Banking & Finance. (2017). Introduction to Financial Planning. New Delhi:
Taxmann Publication.
2. Pandit, A. (2014). The Only Financial Planning Book that You Will Ever Need. Mumbai:
Network 18 Publications Ltd.
3. Sinha, M. (2008). Financial Planning: A Ready Reckoner. New York: McGraw Hill Education.
4. Halan, M. (2018). Let’s Talk Money: You've Worked Hard for It, Now Make It Work for You.
New York: HarperCollins Publishers.
5. Tripathi, V. (2017). Fundamentals of Investment. New Delhi: Taxmann Publication.
47
OE2.1: INVESTING IN STOCK MARKETS
Course Objective:
The course aims to equip learners with the basic skills required to operate in the stock market. They
can learn trading mechanism of the stock exchanges.
1. Explain the basics of investing in the stock market, the investment environment as well as risk &
return;
2. Analyze Indian securitiesmarket;
3. Examine EIC framework and conduct fundamental analysis;
4. Perform technicalanalysis;
5. Invest in mutual funds market.
Module 1: Basics of Investing 10 Hrs

Basics of Investment & Investment Environment. Risk and Return, Avenues of Investment - Equity
shares, Preference shares, Bonds & Debentures, Insurance Schemes, Mutual Funds, Index Funds.
Indian Security Markets - Primary Market, Secondary Market and DerivativeMarket. Responsible
Investment.
Module 2: Fundamental Analysis 10 Hrs

Top down and bottom-up approaches, Analysis of international & domestic economic scenario,
Industry analysis, Company analysis (Quality of management, financial analysis: Both Annual and
Quarterly, Income statement analysis, position statement analysis including key financial ratios,
Cash flow statement analysis, Industry market ratios: PE, PEG, Price over sales, Price over book
value, EVA), Understanding Shareholding pattern of the company.
Module3: Technical Analysis 10 Hrs

Trading rules (credit balance theory, confidence index, filter rules, market breath, advances vs
declines and charting (use of historic prices, simple moving average and MACD) basicand
advanced interactive charts. Do’s & Don’ts of investing in markets.
Module 4: Indian Stock Market 10 Hrs

Market Participants: Stock Broker, Investor, Depositories, Clearing House, Stock Exchanges. Role
of stock exchange, Stock exchanges in India- BSE, NSE and MCX. Security Market Indices: Nifty,
SenSex and Sectoral indices, Sources of financial information. Trading insecurities: Demat trading,
types of orders, using brokerage and analyst recommendations

 Work on the spreadsheet for doing basic calculations in finance.
 Technical analysis with the help of relevant of software.
 Technical charts in predicting price movements through line chart, bar chart, candle and stick
chart, etc., moving averages, exponential moving average.
 Calculate of risk and return of stocks using price history available on NSE website.
 Prepare equity research report-use of spread sheets in valuation of securities, fundamental
analysis of securities with the help of qualitative and quantitative data available in respect of
48
companies on various financial websites, etc.
 Any other activities, which are relevant to the course
Suggested Reading:
1. Chandra, P. (2017). Investment Analysis and Portfolio Management. New Delhi: Tata McGraw
Hill Education.
2. Kevin, S. (2015). Security Analysis and Portfolio Management. Delhi: PHI Learning.
Ranganatham,
3. M., & Madhumathi, R. (2012). Security Analysis and Portfolio Management.Uttar Pradesh:
Pearson (India) Education.
4. Pandian, P. (2012). Security Analysis and Portfolio Management. New Delhi: Vikas Publishing
House.
49
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50
LE 2.1: Academic English
UNIT I Short Stories 5 Hours

1 Appointment with Love - Sulamith Ish Kishor
2 The Diamond Necklace - Guy de Maupassant
UNIT II Poems 5 Hours
1 Where the Mind is Without Fear - Rabindranath Tagore
2 Once Upon a Time - Gabriel Okara
UNIT III Essays 5 Hours
1 The Idea of Co-Existence - S. Radhakrishnan
2 My Lost Dollar - Stephen Leacock
UNIT IV Grammar 15 Hours
 Framing Questions (Yes\No, Wh questions),
 Question Tag
 Voice (Active and Passive)
 Reported Speech
 One Word Substitution: *A list of 50 one-word Substitution to be provided,
50 Sentences should be framed by the students as part of the assigned list
excluding the words provided in the list.
Activities 10 Hours
1. Language Lab activities
2. Classroom activities
SUGGESTED READINGS:
1. Abram M. H. and Geoffrey Galt Harpham.. A Glossary to Literary Terms. 11th ed. 1 Feb,
2015.
2. Alber t, Edward. History of English Literature
4. Green, David. Contemporary English Grammar and Composition, Macmillan: Chennai,
1971.
5. Wren and Martin: English Grammar & Composition
51
SE2.1 Life and Professional Skills - II
Credit 02 Hours:26
Course Objectives
1. To enhance one’s ability to be fully self-aware by helping oneself to
overcome all fears and insecurities and to grow fully from inside out and
outside in.
2. Acquire career skills and fully pursue to partake in a successful career
path
3. To increase one’s knowledge and awareness of emotional competency
and emotional intelligence at place of study/work.
4. Identify common communication problems that may be holding
learners back
5. Identify what their non-verbal messages are communicating to others
Understand role of communication in teaching-learning process.
6. Learn from case studies of lives of great and successful people who
followed and practised human values and achieved self-actualisation.
Learning Outcomes
1. To prepare their resume in an appropriate template without
grammatical and other errors and using proper syntax
2. Participate in a simulated interview and actively participate in group
discussions towards gainful employment. Helps to capture a self -
interview simulation video regarding the job role concerned
3. Appreciate and demonstrate Team Skills, Empathise and trust
colleagues for improving interpersonal relations
4. Participate in a digital lifestyle conversant with computers,
applications, Internet and nuances of cyber security
Unit 1: Presentation Skills 08Hrs.

Presentation skills- Significance, Types- Oral, Written and E-Presentations,
knowing the purpose and audience, opening and closing presentation, handling
questions, ways to improve.
Activity: Individual and Group Presentations, Effective Presentations through
Demonstrations (Suggested Steve Jobs, Narendra Modi, Sudha Murthy, Kavita
Mishra, Sandeep Maheshwari); Writing articles.
Unit 2: Time Management 08 Hrs.

Task Management and Clock Management; Time Management Strategies-
Planning, To Do List, Prioritisation, Quadrant Theory (Steven Covey); Four D
Theory- Delete, Delegate, Defer and Do.
Activity: Identifying Time wasters, knowing how you spend your Time, Setting
Priorities, Preparing To-Do List, Time auditing.
Unit 3: Human Values 10Hrs.
52
Family as a fundamental System for Human Values; Theory of Integral
Humanism- Regards, Acceptance, Consideration, Care, Appreciation, Openness
and Affection; Concept extended to Samaja, Rashtra and Prakruti. Beliefs and
Rituals leading to Manodharma.
Activity: Family Tree, Role plays on Karta’s of Family, Relations and their
significant interdependency, Case Studies on Emergences of Old Age Homes,
Destitute Homes, Orphanage. Listing out the rituals of Individual Families and
take away’s.
References Books
1 Ashokan, M. S. (2015). Karmayogi: A Bbiography of E. Sreedharan.
a. Penguin, UK.
2 Brown, T. (2012). Change by Design. Harper Business
3 Elkington, J., & Hartigan, P. (2008). The Power of Unreasonable People: How Social
Entrepreneurs Create Markets that Change the World. Harvard Business Press.
4 Foundation Skills In IT (FSIT) - Refer the websites like
https://www.sscnasscom.com/
ssc-projects/capacity-building-anddevelopment/training/fsit/ and
5 Global Business Foundation Skills (GBFS) – Refer websites like https://www.sscnasscom./ssc-
projects/capacity-building-anddevelopment/training/gbfs/
6 Goleman D. (1995). Emotional Intelligence. Bloomsbury Publishing India Private Limited
7 Kalam A. A. (2003). Ignited Minds: Unleashing the Power within India. Penguin Books India
8 Sen Madhucchanda (2010), An Introduction to Critical Thinking, Pearson, Delhi
9 Silvia P. J. (2007), How to Read a Lot, American Psychological Association, Washington DC
E-Resources
1 Fries, K. (2019). 8 Essential Qualities That Define Great Leadership. Forbes. Retrieved
2019-02-15 from
https://www.forbes.com/sites/kimberlyfries/2018/02/08/8-essential-that-define-great-
leadership/#452ecc963b63.
2 How to Build Your Creative Confidence, Ted Talk by David Kelly- https://www.ted?
com/talks/david_kelley_how_to_build_your_creative_confidence
3 India’s Hidden Hot Beds of Invention Ted Talk by Anil Gupta -
https://www.ted.com/talks/anil_gupta_india_s_hidden_hotbeds_of_invention
53
SE 2.2: Digital Literacy
Credit: 02 Hours:26
Course Objectives:
1. Identify and apply basic computer operating skills.
2. Identify basic system maintenance operations for hardware and
software.
3. Explain and use concepts, terminology, and applications of: windows
operating system and integrates software package (Microsoft Office).
4. Demonstrate creating, editing, saving, revising, and printing word
processing documents; spreadsheets and related graphs; database files
and related reports; presentation programs.
5. Identify and describe types of electronic communication.
6. Use a web browser to navigate hypertext documents, download files,
and use search engines
Learning Outcome
1. Bridge the fundamental concepts of computers with the present level of
knowledge of the students.
2. Understanding the components of computer and basics of word
processing & MS Excel.
3. Knowing about Internet and web browser supporting for communication
and collaboration,
4. Making and preparation of presentation through MS Office.
Unit I: Computer Basics 08Hrs.

Introduction, Objectives, Components of Computer system- Hardware and
Software (Operating and Applications), Characteristics, Advantages and
Limitations of Computers; Concept of computing, data and information,
Computers in day to day life; Types of Computers, Introduction Computer
Languages; Applications of computers, Security.
Unit II: MS Office 10Hrs.
Understanding MS office/ Open Office: Introduction, Objectives, word
processing basics and Excel/ Spreadsheet preparation and application,
Sorting; Inserting Charts- LINE, PIE, BAR, Mathematical- ROUND OFF,
SUM, SUMIF, COUNT, COUNT IF; Statistical – AVERAGE, MAX, MIN,
STDEV, FREQUENCY, INTERCEPT, SLOPE.; Financial - PMT, PPMT,
IPMT; Logical - IF, AND, OR. Presentation: Introduction, preparation and
presentation of slides.
54
Unit III: Internet and Applications 08Hrs.
Introduction to Internet and its uses, World Wide Web; Internet Protocols,
Usage of Internet to society; Basics of Cloud Technology, Applications of
Mobile, E-Commerce, Social Media; Net Etiquette - Search engines,
surfing web, Basics of e-mail, Organising and attending Virtual Meetings;
Data backup and recovery tools, System Protection (Antivirus tools,
Hacker and Cracker)
References:
1 Deepak Bharihoka, Fundamentals of Information Technology, Excel Book, New Delhi
2 E Balagurusamy, Fundamentals of Computers, TMH, 7th Reprint, 2012
3 Leon, M. Leon, Fundamentals of Information Technology, Leon Vikas, (4) Software
manuals
4 Pradeep K. Sinha and Preeti Sinha, Foundation of Computing, BPB, Publication.
5 R. Hunt, J. Shelley, Computers and Commonsense, Prentice Hall of India New Delhi
6 Sanjay Saxena, A First Course in Computers, Vikas Publishing House, New Delhi
7 V. Rajaraman, Introduction to Information Technology, PHI. New Delhi
55
III – SEMESTER
56
CI 3.1: IDEATION AND DESIGN THINKING
Course Objectives:
The main objective of the course is to expose the students for idea generation for business through a
process of application of theoretical concepts in real life situations.
1. Understand various design thinking process and procedures
2. Generate and develop ideas through different techniques of innovative and creative thinking.
3. Define the business problems and come out with solutions.
4. Enable the students to prepare prototype report.
5. Enable the students to offer technical solution to his creativity.
Module 1 - Design Thinking 08Hrs

Introduction- Meaning and significance, objectives; stages of design thinking- Empathise, Define,
Ideate, Prototype & Test.
Module 2 - Social Empathy 10Hrs
Concept of Social Empathy, identifying societal problems; problems pertaining to different factors
such as Economical, Education, Environment, Food security, Agro economy, Transport, Supply
chain, etc. (Through surveys and interviews)
Module 3 - Problem Definition 10Hrs
Meaning and importance, transforming the problems identified into a tangible problem statement;
process of converting stated problem into a core business proposition; process of coming out with
multiple innovative solution for the stated problems. (Brain storming sessions and case study
analysis)
Module 4 - Ideation & Innovative Solution 12Hrs
Generating range of ideas through application of creativity; technological solutions; (Workshop
Mode)
Module 5 - Prototyping 12Hrs
Introduction, Meaning and significance, building a tactile solution to identified at least three ideas;
(Submission in the form of a report)
57
Suggested Readings:
1. John R. Karsnitz, Stephen O’Brien and John P. Hutchinson, “Engineering Design”, Cengage
learning (International edition) second Edition, 2013.
2. Roger Martin, "The Design of Business: Why Design Thinking is the Next Competitive
Advantage", Harvard Business Press, 2009.
3. Hasso Plattner, Christoph Meinel and Larry Leifer (eds), "Design Thinking: Understand –
Improve – Apply", Springer, 2011
4. Idris Mootee, "Design Thinking for Strategic Innovation: What They Can't Teach You at
Business or Design School", John Wiley & Sons 2013.
5. Yousef Haik and Tamer M. Shahin, “Engineering Design Process”, Cengage Learning, Second
Edition, 2011.
6. Book - Solving Problems with Design Thinking - Ten Stories of What Works (Columbia
Business School Publishing) Hardcover – 20 Sep 2013 by Jeanne Liedtka (Author), Andrew
King (Author), Kevin Bennett (Author).
Note: Latest edition of text books may be used.
Web links and Video Lectures (e-Resources)

1. www.tutor2u.net/business/presentations/. /productlifecycle/default.html
2. https://docs.oracle.com/cd/E11108_02/otn/pdf/. /E11087_01.pdf
3. www.bizfilings.com › Home › Marketing › Product Developmen
4. https://www.mindtools.com/brainstm.html
5. https://www.quicksprout.com/. /how-to-reverse-engineer-your-competit
6. www.vertabelo.com/blog/documentation/reverse-engineering
7. https://support.microsoft.com/en-us/kb/273814 7.
8. www.designthinking foreducators.com/designthinking
58
CI 3.2: ELEMENTS OF COST ACCOUNTING
Course Objectives:
The objective of this course is to familiarize the students with the cost accounting concepts and their
applicability in organizations for the purpose of decision making on cost reduction and efficiency
improvement.
1. Understand the concepts of cost accounting & Methods of Costing.
2. Outline the Procedure and documentations involved in procurement of materials & compute
the valuation of Inventory.
3. Make use of payroll procedures & compute idle and overtime.
4. Discuss the methods of allocation, apportionment & absorption of overheads.
5. Prepare cost sheet & discuss cost allocation under ABC.
Module 1: Introduction to Cost Accounting 12 Hrs

Meaning – Nature – Objectives – Functions - Significance - Difference between Cost Accounting
and Financial Accounting - Various Elements of Cost and Classification of Cost - Cost object - Cost
unit - Cost driver; Uses and Limitations of Cost Accounting; Cost Sheet: Meaning and Cost heads in
a Cost Sheet, Presentation of Cost Information in Cost Sheet/Statement - Problems on Cost Sheet -
Tenders and Quotations.
Module 2: Material Cost 12Hrs
Materials: Meaning, Importance and Types of Materials – Direct and Indirect Material, Material
control. - Inventory control, Technique of inventory control, problems on level setting and EOQ.
Procurement- Procedure for procurement of materials and documentation involved in materials
accounting – Material Storage: Duties of Store keeper, pricing of material issues, preparation of
Stores Ledger Account – FIFO, LIFO, Simple Average Price and Weighted Average Price Methods
– Problems.
Module 3: Employee Cost 08Hrs
Introduction – Employee Cost – types of labour cost - Labour Cost Control – time keeping and
time booking and Payroll Procedure - Preparation of Payroll: Idle Time Causes and Treatment of
Normal and Abnormal Idle time, Over Time Causes and Treatment – Labour Turnover - Meaning,
Reasons and Effects of Labour turnover – Methods of Wage Payment: Time rate system and
piece rate system, and the Incentive schemes - Halsey plan, Rowan plan and Taylor differential
piece rate system - problems.
Module 4: Overheads Cost 12Hrs
Meaning and Classification of Overheads; Accounting and Control of Manufacturing Overheads;
Estimation and Collection, Cost Allocation, Apportionment, Re-apportionment and Absorption of
Manufacturing Overheads; Problems on Primary and Secondary distribution using Reciprocal
Service Methods (Repeated Distribution Method and Simultaneous Equation Method); Absorption
of Overheads: Meaning and Methods of Absorption of Overheads; Problems on Machine Hour
Rate.
Module 5: Reconciliation of Cost and Financial Accounts 08Hrs
Introduction – meaning of reconciliation, Reasons for differences in Profits under Financial and
Cost Accounts; Procedure for Reconciliation – Ascertainment of Profits as per Financial Accounts
59
and Cost Accounts and Reconciliation of Profits of both sets of Accounts – Preparation of
Reconciliation Statement – Problems.

1. Visit any Manufacturing entity; collect the method of inventory valuation adopted & procedure
involved in procuring inventory.
2. Draw the format of five documents used for material accounting
3. Prepare dummy Payroll with imaginary figures.
4. Visit any large-scale organization, identify the techniques used for controlling
administrative, Selling & distribution overheads.
5. Visit any manufacturing entity and collect the cost data and prepare the cost sheet.
6. Any other activities, which are relevant to the course.
Suggested Readings:
1. Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan, Cost Accounting: A Managerial
Emphasis, Pearson Education.
2. Jawahar Lal, Cost Accounting., McGraw Hill Education
3. Madegowda J, Cost Accounting, HPH.
4. Rajiv Goel, Cost Accounting, International Book House
5. Jain, S. P. and K.L. Narang - Cost Accounting: Principles and Methods. Kalyani Publishers
6. Arora, M.N. Cost Accounting – Principles and P r a c t i c e , Vikas Publishing House, New
Delhi.
7. Maheshwari, S. N. and S. N. Mittal; Cost Accounting: Theory andProblems, Shri
Mahavir Book Depot, New Delhi.
8. Iyengar ,S. P. Cost Accounting, Sultan Chand & Sons
9. Mariyappa B. Cost Accounting, HPH
Note: Latest edition of textbooks may be used.
60
CI 3.3: BUSINESS INCUBATION-I
Course Objectives:
The course aims to familiarize the learners with development of business incubators and their
management.
1. Explain the role played by business incubators in supporting entrepreneurial efforts;
2. Describe the process of business incubation, incubator structure, and value propositions leading
to start-up development;
3. Know about various funding opportunities available to business incubators and understand the
funding needs of the incubator;
4. Understand various aspects of development of a business incubator, such as preparation of
feasibility study, team building, and preparation of business plan;
5. Manage business incubators involving formulation of policy for entry and exit, employee
management, identification of key performance indicators and mentoring process.
Module 1: Introduction 12Hrs

Business Incubation - Concept and Principles; Incubator and Incubation; Pre-requisites of incubator;
Development of an Incubator; Types of incubators; Corporate and Educational incubators;
Incubation and Entrepreneurship; Business incubation models and success factors; Virtual business
incubation; Agribusiness incubation; Government Policies and Programmes, Role of business
incubation in the economy.
Module 2: Incubation Process 08Hrs
Process of Business Incubation and Business Incubator - Pre-incubation and Post-incubation -
Business Plan Structure; Value Proposition - Role of Business Incubation in Start-up Development.
Module 3: Incubator Finance 08Hrs
Financing business incubator; Owners and Fund providers; Seed funding/venture capital; Angel
Financiers: Types, nature, and procedures; Services of incubators.
Module 4: Planning an Incubator 12Hrs
Feasibility study; Team formation and team building; Examining sample business idea and writing
business plans; Developing business plan; Business incubation marketing and stakeholder
management; Understanding investor/lender’s perspective and presenting business plan; Valuation
of business plans
61
Module 5: Managing Business Incubator 12Hrs
Policy formulation for entry and exit; Incubation structures; Roles and responsibilities of key
players; Managing incubator employees; Performance indicators of business incubator - mentoring
process; Legal issues and other formalities.
1. Develop a comparative study of various business incubators in the context of real- life cases.
2. Analyse the case of a startup and elaborate upon the business incubation process and business
plan structure.
3. Identify funding sources for various business incubators on the basis of real-life examples.
Suggested Readings:
1. Adkins, D. (2002). A Brief History of Business Incubation in the United States. Athens:
National Business Incubation Association.
2. Gerl, E. (2000). Brick and Mortar, Renovating or Building a Business Incubation Facility.
Athens: National Business Incubation Association.
62
OE 3.1: ENTREPRENEURSHIP SKILLS
Course Objectives:
The course aims to develop entrepreneurial mindset and fill the entrepreneurial skills among the
graduates.
1. Discover their strengths and weaknesses in developing the entrepreneurial mind-set.
2. Identify the different Government Institutions/Schemes available for promoting
Entrepreneurs.
3. Understand the various aspects to set-up an Enterprise.
4. Familiarize Mechanism of Monitoring and maintaining an Enterprise.
5. Know the various features for successful/unsuccessful entrepreneurs.
Module 1: Introduction to Entrepreneurship 10Hrs

Introduction, Meaning – Need of becoming entrepreneur – ways to become a good
entrepreneur - Enabling environment available to become an entrepreneur; Self-discovery, Idea
Generation - Idea Evaluation - Feasibility analysis and Funding; Preparation of business model.
Module 2: PromotingEntrepreneur 08Hrs
Introduction – Different Government institutions / schemes for promoting entrepreneurs:
Grameen banks, PMMY –MUDRA Loan, DIC, SIDA, SISI, NSIC, and SIDO, etc.
Module 3: Enterprise Set-Up 10Hrs
Introduction – Ways to set up an enterprise and different aspects involved: Legal compliances,
marketing aspect, budgeting etc.
Module4: Monitoring and Maintaining an Enterprise 12Hrs
Introduction –Day to day monitoring mechanism for maintaining an enterprise - Different
Government Schemes supporting entrepreneurship.
Case Studies: Examples of successful and unsuccessful entrepreneurship of MUDRA Loan,
Grameen banks, SISI and NSIC etc.
63
1. List out the discovery and evaluation of viable business ideas for new venture creation.
2. Practice critical talents and traits required for entrepreneurs such as problem solving,
creativity, communication, businessmath, sales, and negotiation
3. List out practical issues in setting-up of different enterprises.
4. Analyze the impact of various Government schemes in promotion of entrepreneurs.
Suggested Readings:
1. Entrepreneurship - Starting, Developing, and Management a new Enterprise – Hisrich and –
Peters - Irwin
2. Fayolle A (2007) - Entrepreneurship and new value creation. Cambridge, Cambridge University
Press
3. Hougaard S. (2005) - The business idea. Berlin, Springer
4. Lowe R&S Mariott (2006) Enterprise: Entrepreneurship & Innovation. Burlington, Butterworth
Heinemann
64
OE 3.1: DIGITAL MARKETING
Course Objectives:
The course aims to make the students to understand the digital marketing process and build their
career in it.
1. Understand the concept of digital marketing and its changing trends
2. Understands search engine tools and their utilization.
3. Enable the students to be well versed through the search engine marketing.
4. Make use of social media marketing for their career advancement.
Module 1: Introduction to Digital Marketing 10Hrs

Meaning and importance of Digital Marketing, Differences between Traditional Marketing and
Digital Marketing. Digital Marketing platforms, Changing trends in Digital Marketing era.
Module 2: Search Engine Optimization (SEO) 10Hrs
Meaning of SEO - Trends in SEO - Different kinds of traffic On and off Page Optimization (OPO) -
Linking Strategies, Competitor Analysis
Module 3: Search Engine Marketing (SEM) 08Hrs
Introduction to SEM platforms – paid platforms, Introduction to Google AdWords Campaign
creation process, Demographic Targeting.
Module 4: Social Media Marketing 12Hrs
Social Media Marketing - Meaning, importance creation, streaming and measuring of Mobile Ads,
YouTube Advertising, BING AdCenter, Facebook Marketing, LinkedIn Marketing, Content
Marketing, Email Marketing, Social Media Marketing, Facebook Marketing. Evolution of online
communities, Viralness.

1. Visit any digital marketing platform and prepare detailed report on buying a product.
2. List out the SEO competitor’s strategies.
3. List out the different search engine marketing tools.
4. Design an advertisement copy for your own product to publicize through social media.
65
Suggested References:
1. Ryan Deiss and Russ Hennesberry, 2017, Digital Marketing for Dummies
2. Jan Zimmerman and Deborah: Social Media Marketing
3. Understanding Digital Marketing, Marketing Strategies for Engaging The Digital
4. Generation 4th Edition by Damian Ryan, Kogan Page Ltd
5. David Meerman Scott ’The New Rules of Marketing and PR – David Meerman Scott
66
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67
LE 3.1: Communicative English
UNIT I One Act Play 15 Hours

1 Mahatma Gandhi -S. Jagadisan
2 Dr. B. R. Ambedkar- Kaushal Goyal
UNIT II Communication Skills 10 Hours

1 Introduction of Self and Others
2 Interview Skills
UNIT III Comprehension Activity 5 Hours
1 Questions to be asked on the given Passage
UNIT IV Writing Skills 5 Hours
1 Letters of Application
2 Resume writing
UNIT IV Expansions 5 Hours
1 Interpretation of Notices
2 Essay writing (on Contemporary issues)
SUGGESTED READINGS:
1. Abram M. H. and Geoffrey Galt Harpham.. A Glossary to Literary Terms. 11th ed. 1 Feb, 2015.
2. Alber t, Edward. History of English Literature.
3. Ambedkar, Dr. B.R. "Waiting for a Visa". columbia.edu. Columbia University. Retrieved 15 April 2015.
5. Moon, Vasant (1993). Dr. Babasaheb Ambedkar: Writings and Speeches, Vol. 12. Mumbai: Bombay:
Education Department, Government of Maharashtra.
6. Selected works of B.R.Ambedkar (PDF). pp. 4072–4090. Retrieved 15 April 2015
7. Green, David. Contemporary English Grammar and Composition, Macmillan: Chennai, 1971.
8. Kaushal Goyal. B. R. Ambedkar: A Biography.
9. Patil, Z.N and et al. English For Practical Purposes. Trinity Press
10. Sinha, R P, Current English Grammar and Usage with Composition, OUP: New Delhi, 2002.
11. Syamala, V, Effective English Communication for You, Emerald Pub: Chennai, 2003.
12. Wood, F T, A Remedial English Grammar for Foreign Students, Macmillan: Chennai, 2001.
68
AE 3.1 Environment Studies
Course Outcome:
The students are imparted the knowledge of ecosystem functioning, managing the
environmental
pollution and be familiar with the use of Geoinformatics in addressing the
environmental issues.
Module-1 Environmental Science:
 Introduction, classification; physical and living, Structure andfunctional

components of Ecosystem;
 Ecosystem and ecology,
 Abiotic and Bioticcomponents,
 Development and evolution of ecosystem,
 Energy flow in ecosystem,
 Foodchain and food web,
 Material cycles in ecosystem;
 Natural and man-made impacts onecosystem(Natural Hazards, Climate
change),
 Ecosystem Services,
 Environmental Lawsin India.
Module-2 Environmental issues:

 Environmental stresses-causes, classification and impact,
 Currentenvironmental issues at country level (Land Degradation,
Biodiversity, Air & Water Pollution),
 Management of fresh water resources, Hazardous waste management
withspecial reference to solid waste management;
 Role of Geoinformatics in environmentalmanagement.
Activity: Assessing the environmental impact on specific issue and Case Studies
(BhopalGas Tragedy, Chernobyl Nuclear Reactor leakage, Hiroshima and
Nagasaki atomicbombing during WWII, Ship Oil leakage in ocean, Minamata
disease, Fukushima Daiichinuclear disaster, Endosulfan tragedy in Kerala etc.).
Field Visit
 Visit to an area to document environmental assets: Natural
resources/flora/fauna, etc.
 Visit to a local polluted site-Urban/Rural/Industrial/Agricultural.
Reference Books:
1. Asthana, D. K. (2006).Text Book of Environmental Studies. S. Chand Publishing.
2. Basu, M., Xavier, S. (2016). Fundamentals of Environmental Studies, Cambridge
University Press, India
3. Basu, R. N., (Ed.) (2000). Environment. University of Calcutta, Kolkata
4. Bharucha, E. (2013). Textbook of Environmental Studies for Undergraduate Courses.
Universities Press.
5. De, A.K., (2006).Environmental Chemistry, 6th Edition, New Age International, New Delhi.
69
6. K.Saravanan, S. Ramachandran, R. Bhaskar, (2004), Principles of Environmental Science
and Technology, New Age International Publishers.
7. Mahapatra, R., Jeevan, S.S., Das, S. (Eds) (2017). Environment Reader for Universities,
Centre for Science and Environment, 41, Tughlakabad Institutional Area, New Delhi 110
062.
8. Odum, E. P., 1974, Fundamentals of ecology. Philadelphia: Saunders.
9. Sharma, P. D., & Sharma, P. D. (2005).Ecology and environment. Rastogi Publications.
70
SE3.1: Indic Knowledge System
Credits-02 Hours:26
Course Objectives:
1. To introduce to the students, the overall organization of IKS
2. To develop an appreciation among the students the role and importance of
Vedas, Upanishats, Vachanas, Janapada, DasaParampara, Puraṇasand
Shrutis.
3. To show case the multi-dimensional nature of IKS and their importance in
the contemporary society
4. To motivate the students to take up a detailed study of some of these topics
and explore their application potential
Learning Outcomes:
1. Developing the sense of Pride about Indian Heritage.
2. Facilitating a comparative understanding of the Indian and Foreign Schools
of thought.
3. Fostering the cultivation of Indian values and perspectives.
4. Encouraging research into various branches of IKS.
Unit-1: Introduction to Indian Knowledge System 10Hrs
Introduction to the Nature, Structure, Role and its Importance of Vedas,
Upanishads, Vachanas, Janapada, DasaParampara, Puraṇas, Darshanasand
Shrutis.
Activity: Profiling on contributions of Rishis-Vyasa, Valmiki, Basavanna,

ShishunalShareef, Acharya’s, Sharana’s and others.
Unit-2: Science and Technology 08Hrs

Introduction to India’s contribution towards to Mathematics and Number
System- Astronomy and Calendar; Metallurgy; Basics of Ayurveda and Nati
Vaidya; Architecture and Town Planning-Ports.
Activity: Project on contribution of Indian Scientist (Suggestive: Aryabhat,

Bhaskara, Charaka, Kanada, Parashara, Varahamihira, Nagarjuna, Bhaskara,
Brahmagupta, Kathyayini and others).
Unit-3: Society and Governance 08Hrs

Introduction to Social Structure, Governance, Justice system, Education- 64
Kalas, Indian business model.
Activity: Preparing Report on VidhuraNeeti, BheeshmaNeeti, NaradaNeeti,

Chanakya, Gandhi, DheenadhayalUpadhyaya, Ambedkar and Others.
Reading References:
1. Kapil Kapoor (), Indian Knowledge System: Nature, Philosophy and Character, DK Print world
Pvt.Ltd.
2. Indian Knowledge System (2019), PrajnaPravah
3. B.Mahadevan et al., Introduction to Indian Knowledge System: Concepts and Applications, PHI
Publication’s.
71
IV –SEMESTER
72
CI 4.1: INCOME TAX LAW AND PRACTICE
Course Objectives:
The objective of this course is to expose the students in various provisions of Income Tax Act
relating to computation of Income of Individual assesses.
1. Understand the basic concepts of Income Tax and Powers and Functions of Income Tax
authority.
2. Understand the determination of residential status and scope of total income.
3. Familiar with the various exemptions available to an Individual Assesse.
4. Understand the computation of Income from Salary.
5. Understand the Income from House Property.
Module 1: Introduction to Income Tax 08 Hrs

Introduction - Brief History of Indian Income Tax - Legal Frame Work – Meaning and Types of
Taxes - Cannons of Taxation - Important Definitions: Assessment, Assessment Year, Previous Year
(including Exceptions), Assesse, Person, Income, Casual Income, Gross Total Income –Total
Income - Agriculture Income; Scheme of taxation: Meaning and classification of Capital & Revenue
- Income tax authorities: Powers & functions of CBDT - CIT & A.O.
Module 2: Residential Status and Incidence of Tax 08Hrs
Determination of Residential Status of Individual assesses - Incidence of Tax - Problems
Module 3: Exempted Incomes 10Hrs
Introduction - Exempted Incomes u/s 10 applicable to Individual Assesses. Gratuity - Commuted
Pension - Encashment of Earned leave and HRA. Voluntary Retirement Compensation -
Retrenchment Compensation - Problems.
Module 4: Income from Salary 14Hrs
Meaning and Definition – Basis of Charge – Advance Salary –Arrears of Salary – Allowances -
Perquisites - Provident Fund - Profits in Lieu of Salary - Deductions from Salary u/s 16 - Problems
on computation of taxable Income from Salary.
Module 5: Income from House Property 12Hrs
Basis of Charge - Deemed Owners - Exempted House Property Incomes - Composite Rent – Annual
Value - Determination of Annual Value - Treatment of Unrealized Rent - Loss due to Vacancy -
Deductions from Annual Value u/s 24 – Problems.

1. Present the framework of Taxation in India.
2. List the various Income Tax Authorities and their powers and functions.
3. List at least 10 Incomes exempt from Tax u/s 10
73
4. Compute Taxable Income from Salary with Imaginary figures.
5. Compute Income from House Property with at least Two Houses (all let out) with Imaginary
Figures.
Suggested Readings:
1. Dr. Vinod K. Singhania: Direct Taxes – Law and Practice, Taxmann publication.
2. B.B. Lal: Direct Taxes, Konark Publisher (P) ltd.
3. Dr. Mehrotra and Dr. Goyal: Direct Taxes – Law and Practice, Sahitya Bhavan Publication.
4. Dinakar Pagare: Law and Practice of Income Tax, Sultan Chand and sons.
5. Gaur & Narang: Income Tax, Kalyani Publications.
6. B Mariyappa: Income Tax-I, Himalaya Publishing House.
74
CI 4.2: QUANTITATIVE METHODS FOR THE BUSINESS
Course Objectives:
The objective of this course is to help the students to acquire knowledge on the various statistical
tools used for data analysis that can be applied in Business.
1. Familiarizes statistical data and descriptive statistics for business decision-making.
2. Comprehend the Measures of Central Tendency and variation.
3. Validate the application of correlation in business decisions.
4. Enable students the application of regression in business decisions.
5. Make the students in use of index numbers in business decisions.
Module 1: Introduction to Statistics 08 Hrs

Introduction - Meaning and Definition, Features, functions, limitations, dis trust of statistics.
Classification of Data and Tabulation of Data - Problems.
Module 2: Measures of Central Tendency 12Hrs
Meaning - Requisites of a good average, Mathematical averages including Arithmetic Mean.
Positional averages- Mode and Median (Including Graphical Presentation)
Module 3: Measures of Dispersion 10Hrs
Meaning - requisites, methods- Range, quartile deviation, mean deviation, Standard Deviation and
their Coefficient. Properties of Standard Deviation and Coefficient of Variance.
Module 4: Correlation and Regression Analysis 14Hrs
Correlation Analysis: Meaning of Correlation - types of correlation- Positive and negative
correlation - simple, partial, and multiple correlation - linear and Non-linear correlation and
Scatter diagram, Pearson’s co-efficient of Correlation; Correlation and Probable error;
Spearman’s Rank Correlation co-efficient - problems.
Regression Analysis: Meaning and definition - regression lines, Regression equations and
estimation; Properties of regression coefficients; Relationship between Correlation and
Regression coefficients - problems.
Module 5: Index Numbers 08Hrs
Meaning and uses of index numbers; Construction of index numbers; Fisher’s ideal index
number with Time Reversal and Factor Reversal Tests - Construction of consumer price
indices Using Aggregative Expenditure method and Family Budget method.
1. Construct a frequency distribution Table of Marks Scored in a subject by 50 Students / a
blank table with Imaginary Figures.
2. Collect the statistics of Number of Children in a family of the nearby village and calculate the
Arithmetic Mean and calculate the Mean, Median and Mode (at least 35 families).
3. Collect the runs scored by two batsman in 10 IPL Matches and determine who is more
75
consistent.
4. Collect the age statistics of 10 new married couples calculate Correlation coefficient / Two
Regression lines.
5. Construct consumer price indices with imaginary figures.
Suggested Readings:
1. Levin, Richard, David S. Rubin, Sanjay Rastogi, and H M Siddiqui. Statistics for
Management.7th ed., Pearson Education.
2. David M. Levine, Mark L. Berenson, Timothy C. Krehbiel, P. K.Viswanathan,
Business Statistics: A First Course, Pearson Education.
3. Siegel Andrew F. Practical Business Statistics. McGraw Hill Education.
4. Gupta, S.P., and Archana Agarwal, Business Statistics, Sultan Chand and Sons, New Delhi.
5. Vohra N. D., Business Statistics, McGraw Hill Education.
6. Murray R Spiegel, Larry J. Stephens, Narinder Kumar. Statistics (Schaum’s Outline Series),
McGraw Hill Education.
7. Gupta, S.C. Fundamentals of Statistics. Himalaya Publishing House.
8. Anderson, Sweeney, and Williams, Statistics for Students of Economics and Business,
Cengage Learning.
76
CI 4.3: BUSINESS INCUBATION-II
Course Objectives:
The course aims to further develop the business incubators and their sustainability.
1. Explain the Principles and Practices of Business Incubation.
2. Understand the business incubation models thoroughly.
3. Enable to understand legal framework of Business Incubators and their theories.
4. Promote in building and designing an Incubator.
5. Help in monitoring and evaluating the business incubators.
Module 1: Principles and Good Practices of Business Incubation 08Hrs

Principles and Elements of Business Incubation, Working Linkages for Incubators, Enabling
Environment, Good Business Incubation Practices.
Module 2: Business Incubation Models 14Hrs
Campbell, Kendrick and Samuelson’s Incubation Model 1985, Smilor’s Incubation Model 1987,
Carter and Jones-Evans process Incubation Model 2000, Booz, Allen and Hamilton corporate
Incubator Model 2000, Sahay technology Business Incubator Model 2004, Infodev Process Model
2009, Bergek and Norrman Incubation Model 2008.
Module 3: Theories and Legal Framework for Business Incubators 10Hrs
Structural support theory, cluster theory, social network theory, new venture creation theory, dyadic
theory, resource-based view, real options theory, incubator metrics, incubation registration process.
Module 4: Building an Incubator 10Hrs
Steps in building an incubator- incubator model, internal, external, industry focus, program length,
location selection, learning program, tenant selection; incubator leadership, financial commitment
and risk of incubators.
Module 5: Monitoring, Evaluation and Benchmarking 10Hrs
Meaning, importance and objectives; insights to monitoring and evaluation system; added value of
monitoring and evaluating the performance of Incubators; Defining the relevant adequate incubators
performance, monitor and evaluate through existing tools and methodology; empowering the
business incubators; Benchmarking activities and process for Incubators.
Practical Exercise:
1. Develop a business incubator plan and prepare its management plan.
Reference Readings:
1. Adkins, D. (2002). A Brief History of Business Incubation in the United States. Athens: National
Business Incubation Association.
77
2. Gerl, E. (2000). Brick and Mortar, Renovating or Building a Business Incubation Facility.
Athens: National Business Incubation Association.
78
OE 4.1: E-COMMERCE
Course Objectives:
The course aims to facilitate the students to gain knowledge about different aspects of ecommerce,
E-Payment System and Marketing.
1. Understand E-Commerce Business Models and their application in the Business.
2. Make the students to aware about E-Commerce Infrastructure.
3. Familiarize the students have thorough understanding of E-Payment system.
4. Understand the process of digital buying and selling of goods and services.
Module 1: Introduction to E-Commerce 10Hrs
Meaning and Objectives of E-Commerce and E-Business, Difference between E-Commerce and E-
Business; Differences between E-Commerce and Traditional Commerce; Advantages and
Disadvantage of E-commerce; E-Commerce Framework, E-Commerce Business Models - B2B,
B2C, C2C, C2B, C2G and B2G.
Module 2: E-Commerce Infrastructure 10Hrs
Introduction, E-commerce Infrastructure - Elements, Hardware, Server Operating System, Software,
Network Website; Computer based E-Commerce infrastructure; E-Commerce infrastructure
challenges.
Module 3: Electronic Payment System 10Hrs
Introduction, E-Payment Requirements Electronic Cash, Smart Cards and Electronic Payment
Systems, Credit, Debit and different types of Cards Based Electronic Payment Systems, Risks and
Electronic Payment Systems.
Module 4: E-Marketing: 10Hrs
The scope of E-Marketing, Internet Marketing Techniques; Consumer Oriented Business: Consumer
Market, One-to-One Marketing, Consumer Demographics, Maintaining Loyalty, Gaining
Acceptance, Online Catalogue, the Pilot Catalogue, A Unique Search Engine
1. Prepare the SWOT Analysis of any E-Commerce Business Model
2. Visit the nearest software center and prepare a report on E-Commerce Infrastructure.
3. Write the detailed process of E-Payment system of any electronic means.
4. Visit the online marketing site and list out the marketing techniques.
Suggested Readings:
1. P. T. Joseph, E-Commerce: An Indian Perspective, PHI Learning
2. Henry Chan, Raymond Lee and others, E-Commerce: Fundamentals and Applications
3. Wiley, Landon, E-Commerce, Pearson Education India
4. Schneider G., E-Business, Cengage Publications
5. Bhaskar B., E–Commerce, McGraw Hill
79
OE 4.1: PEOPLE MANAGEMENT
Course Objectives:
The course aims to facilitate the students to gain knowledge about the People Management and Self-
Motivation.
1. Ability to examine the difference between People Management with Human Resource
Management
2. Ability to explain the need for and importance of People Management.
3. Ability to explain role of manager in different stages of performance management process
4. Ability to list modern methods of performance and task assessment.
5. Ability to analyse the factors influencing the work life balance of a working individual.
Module 1: Introduction to People Management 10Hrs
Diversity in organization; age, gender, ethnicity, race, and ability - People Management: Meaning,
Features, Significance of people management, Difference between People Management and Human
Resource Management.
Module 2: Getting Work Done and Assessment and Evaluation 12Hrs
Getting work done: Challenges of getting work done, significance of prioritization and assigning
work to team members. Performance Management: meaning, role of a manager in the different
stages of the performance management process, Types of Performance assessment, Assessment and
Evaluation Process of evaluation of tasks in the organization - Modern tools of assessment and
evaluation of tasks and performance.
Module 3: Motivation 08Hrs
Meaning, Importance and need for motivation, team motivation- meaning, and importance team
motivation, types of Motivators and Modern methods of motivation.
Module 4: Building Peer Networks and Managing Self 10Hrs
Understanding the importance of peer networks in an organization; being able to influence those on
whom you have no authority; challenges Peer networking and different types of people network in
the workplace.
Reflection on what does it mean to be a people manager; building a personal development plan for
oneself, Self-Stress Management: Causes for stress, work life Balance, Importance of Work life
balance, Factors influencing Work Life Balance.
1. Analyse two cases on any of the above content indicated above.
2. List out the modern tools to performance assessment and evaluation.
3. Conduct a survey of work life balance of working individuals
4. Draft a Career development of working individual in the middle level management.
Suggested Readings:
1. McShane, Steven L. and Mary Ann VonGlinow, Organizational Behavior: Emerging
80
Knowledge and Practice for the Real World. McGraw-Hill, latest edition,
2. Bernardin, H. John and Joyce E. A. Russell. Human Resource Management: An Experiential
Approach. McGraw-Hill, 6/e.
3. Argyris, C. (1974). Personality vs. Organization. Organizational Dynamics.
4. Blume, B. Baldwin, T. and Ryan, K. (2013). Communication Apprehension.
5. A barrier to student's leadership, adaptability and multicultural appreciation, Academy of
Management Learning & Education.
6. Colquitt, J.A., LePine, J.A., & Wesson, M.J. (2009) Organizational Behavior: Improving
Performance and Commitment in the Workplace (International edition), New York: McGraw-
Hill.
7. Goleman, D. (1998), Working with Emotional Intelligence, Bantam Books,
Note: Latest edition of text books may be used.
LK 4.1: UÁæªÀÄ ¹j
81
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82
LE 4.1: Advanced English
Credit: 3 Hours: 40
UNIT I One Act Play 15 Hours
1 Dear Departed- Stanley Houghton

2 The Refund- Fritz Karinthy
UNIT II Conversational Skills-1 5 Hours
3 Requests
4 Making Enquiries
UNIT III Conversational Skills-2 5 Hours
5 Inviting, accepting and declining invitations

6 Telephonic Conversations
UNIT IV Writing Skills 10 Hours
1 Notice, Agenda and Minutes

2 Report writing
UNIT IV Dissertation: 5 Hours
A dissertation of minimum 3000 words based on field visit to any

institution/industry etc to be prepared and submitted.
SUGGESTED READINGS:
1 Abram M. H. and Geoffrey Galt Harpham.. A Glossary to Literary Terms. 11th ed. 1
Feb, 2015.
2 Diaches, David. A Critical History of English Literature.
3 Green, David. Contemporary English Grammar and Composition, Macmillan: Chennai,
1971.
4 Patil, Z.N and et al. English For Practical Purposes. Trinity Press
5 Sinha, R P, Current English Grammar and Usage with Composition, OUP: New Delhi,
2002.
6 Syamala, V, Effective English Communication for You, Emerald Pub: Chennai, 2003.
7 Wood, F T, A Remedial English Grammar for Foreign Students, Macmillan: Chennai,
2001.
83
AE-4.1: Constitution of India
Objectives:
1. Exposure to basics of Indian Constitution
2. Understanding ideals of Indian constitution
3. Understanding nature and functions of government
Unit 1: Constitution – Structure and Principles

 History of Indian Constitution
 Salient features of Indian Constitution
Unit 2: Fundamental Rights and Directive Principles

 Fundamental Rights and Duties
 Directive Principles of State Policies
Unit 3: Union and State Government

 Legislature – Parliament and State Legislature
 Executive – Union and State
 Judiciary – Supreme Court and High Court
References:
1. “The Constitution of India(Brief)” by PranayPillewan
2. “Indian Administration” by Hoshiar Singh
3. “Indian Polity” by M Laxmikanth
4. “Introduction to the Constitution of India” by D DBasu
5. “Concise Encylcopedia of Indian Constitution” by SubhashKashyap
6. “Constitution of India, Professional Ethics and Human Rights” by PraveenkumarMellalli
7. Constitution of India – 1 February 202 by M. Laxmikanth
84
85
"The future of India lies in its villages”
- Mahatma Gandhi
PÀ£ÁðlPÀ gÁdå UÁæ«ÄÃuÁ©üªÀÈ¢Þ ªÀÄvÀÄÛ ¥ÀAZÁAiÀÄvï

gÁeï «±Àé«zÁå®AiÀÄ
Karnataka State Rural Development and Panchayat Raj University
gÉÊvÀ ¨sÀªÀ£À, d£ÀgÀ¯ï PÁjAiÀÄ¥Àà ªÀÈvÀÛ, UÀzÀUÀ– 582101
Raitha Bhavana, General Cariappa Circle, Gadag – 582101
www.ksrdpru.ac.in
Designed by: H E Abhishek
86

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Government of Karnataka under the Karnataka State Rural Development and Panchayat Raj University Act, 2016

PÀ£ÁðlPÀ gÁdå UÁæ«ÄÃuÁ©üªÀÈ¢Þ ªÀÄvÀÄÛ ¥ÀAZÁAiÀÄvï gÁeï

‘Rural Focus - Key for Sustainable Development’

Rural Roots Global Heights

Prof. Vishnukant S. Chatpalli

2. About the B.Com Programme 16 - 18

i. First to Fourth Semester

Semester wise Programme Syllabus

A Karnataka State Rural Development and Panchayat Raj University

DeSSi- Demonstrable, Scalable, Sustainable, Initiatives

Post Graduate Programmes offered in the University

 Post Graduate Diploma Programmes:

 Diploma Programme in Gandhian Thought and Actions.

 Four Year Multi-disciplinary Under-Graduate (Honors)

The undergraduate programmes extend for duration of four academic years

Vision of NEP 2020:

• Recognizing, identifying, and fostering the unique capabilities of each student, by

• Creativity and critical thinking to encourage logical decision-making and innovation;

• Promoting multilingualism and the power of language in teaching and learning;

• Life skills such as communication, cooperation, teamwork, and resilience;

• Extensive use of technology in teaching and learning, removing language barriers,

• Outstanding research as a requisite for education and development, continuous review of

• Substantial investment in a strong, vibrant public education system as well as the

The graduate attributes define the characteristics of a student's

1.Disciplinary Knowledge and skills to ensure Sustainable Rural

2.Life-Skills for improved quality of life

3. Inclusive Growth through the decentralised approach

5.Application of ICT and E-Governance for Rural Transformation

6.Inculcating National and Socio-Cultural Values

7.Protection and Promotion of Environment

8. Multidisciplinary and Collaborative Approach

10.Scientific Temper, Research Aptitude and Research Ethics

11. Socio-Political Leadership

The term 'programme' refers to the entire scheme of study followed by

g) The student is able to demonstrate knowledge and skill in different areas

Discover new business opportunities and lead innovation with a bachelor

Key Features of the Programme

Module 1: Theoretical Framework of Accounting 10Hrs

Module 2: Accounting Process 10Hrs

Module 3: Financial Statements of Sole Proprietors 12Hrs

Module 4: Branch Accounts 12Hrs

Module 5: Computerized Accounting Systems 08Hrs

Skill Development Activities:

Module 1: Introduction to Entrepreneurship 08Hrs

Module 2: Entrepreneurial Mind-set and Personality 10Hrs

Module 3:Startup Opportunities 12Hrs

Module4: Legal Environment and Start-ups 10Hrs

Module 5: Success stories of Entrepreneurs 10Hrs

Skill Development Activities:

Module 1: Introduction to Accounting 10 Hrs

Skill Development Activities:

Module 1: Introduction 5 Hrs

Module 2: Financial Planning and Budgeting 10 Hrs

Module 3: Banking Services 10 Hrs

Module 4: Protection and investment related services 15 Hrs

Skill Development Activities:

Note: Learners are advised to use latest edition of text books.

WÀlPÀ 1. PÀ£ÀßqÀ £ÁqÀÄ-£ÀÄr

UNIT I Short Stories 15 Hours