SEMESTER- I Scheme of Examination and Courses of Reading for B. Com . ( Prog .) UGCF based on NEP SCHOOL OF OPEN LEARNING University of Delhi Syllabus Applicable for the students seeking admission to B. Com .( Prog .) Course from 20 22 -202 3 onwards B. COM . ( PROG .) S EMESTER- I DISCIPLINE SPECIFIC CORE COURSE (DSC) (All are compulsory) DSC-1 Business Organi s ation and Management DSC-2 Business Laws DSC-3 Financial Accounting GENERIC ELECTIVE (GE) (Any One) English : English Fluency-I Hindi : Hindi Bhasha Aur Sahitya Ka Udbhav aur Vikas-Ka Hindi Bhasha Aur Sahitya Ka Udbhav aur Vikas-Kha Hindi Bhasha Aur Sahitya Ka Udbhav aur Vikas-Ga Sanskrit : Basic Sanskrit Urdu : Study of Development of Urdu Punjabi : Punjabi Bhasha Da Mudhla Padhar-1 ABILITY ENHANCEMENT COURSE (AEC) (Compulsory) Environmental Science : Theory into Practice -I SKILL ENHANCEMENT COURSE (SEC) (Any One) 1. Finance for Everyone (Deptt. of Commerce) 2. Communication in Everyday Life (Deptt. of English) 3. Rangmanch (Deptt. of Hindi) VALUE ADDITION COURSE (VAC) (Any One) 1. Reading Indian Fiction in English (Deptt. of English) 2. Bhartiya Bhakti Parampara Aur Manav Mulya (Deptt. of Hindi) 3. Constitutional Values and Fundamental Duties (Deptt. of Pol. Sci.) 4. Yoga : Philosophy and Practice (Deptt. of Sanskrit) 1. 2. 3. 4. 5. DSC-1: Business Organi s ation and Management BC: DSC- 1.1 Objective : The course aims to develop an understanding of business organisations, functions and challenges of management and contemporary issues in management. Learning Outcomes : After completion of the course, learners will be able to: 1. explain the dynamics of business organisations and recent management practices. 2. describe varied perspectives related to the business environment and entrepreneurship. 3. analyse how the organisations adapt to an uncertain environment and decipher decision- making techniques. 4. analyse the relationship amongst functions of management i.e. planning, organizing, directing and controlling. 5. analyse the change in the working pattern of modern organisations. Course Contents : Unit Unit wise weightage of marks (in %) C&K* A&A** Unit 1: Introduction 20 √ √ Unit 2: Business Environment and Entrepreneurship 20 √ √ Unit 3: Planning and Organizing 20 √ √ Unit 4: Directing and Controlling 20 √ √ Unit 5: Salient Developments and Contemporary Issues in Management 20 √ √ *C&K- Comprehension & Knowledge **A&A – Analysis & Application Unit 1: Introduction Role of organisations and management in our lives; Nature and Functions of Management (An overview); Managerial Competencies, Ownership forms; Business formats- Brick & Mortar; Click; Brick & Click; E-commerce; Franchising; Outsourcing. Discipline Specific Core Course (DSC) 1 Unit 2: Business Environment and Entrepreneurship Meaning and layers of Business Environment (micro/immediate, meso/intermediate, macro and international); Business ethics and social responsibility; Entrepreneurship and its relevance, Business and social entrepreneurship as a process of opportunity/problem; Micro, small and medium Enterprises; Government Policy regarding MSMEs Unit 3: Planning and Organizing Strategic Planning – Business and Corporate Level Strategies; Decision-making- process and techniques; Organizing, Formal and Informal Organisations, Centralisation and Decentralisation, Organisational structures – Divisional, Product, Matrix, Project and Virtual Organisation Unit 4: Directing and Controlling Motivation- needs (including Maslow’s theory), incentives, Equity and two-factor theory (Herzberg); McGregor Theory X and Theory Y; Leadership – Leadership Styles, Transactional Vs. Transformational Leadership; Followership – meaning, importance and Kelley’s Followership Model; Communication – New trends and directions (Role of IT and social media); Controlling –Techniques of Controlling Relationship between planning and controlling Unit 5: Indian Ethos and Contemporary Issues in Management Indian Ethos for Management: Value-Oriented Holistic Management; Learning Lessons from Bhagavat Gita and Ramayana. Business Process Reengineering (BPR), Learning Organisation, Six Sigma, Supply Chain Management, Subaltern Management Ideas from India; Diversity & inclusion; Work-life Balance; Freelancing; Flexi-time and work from home; Co-sharing/co- working. Practical Exercises: The learners are required to 1. complete the exercise wherein they are given different situations and scenarios to start their own business (in terms of capital, liability, the scale of operations, etc.) and are asked to select the most suitable form of business and justify the same highlighting the advantages and disadvantages of their choice. 2. participate in a role-play activity for describing the various levels of Management and competencies. 3. each learner is required to identify various elements affecting the business environment and conduct a SWOT analysis for the company identified. 4. participate in a simulation activity wherein each learner is asked to prepare strategic plans concerning increasing the effectiveness of their respective organisation. 5. present a role play on bounded rationality or any aspect of decision making. 6. create a simulation exercise in class to demonstrate various types of authority, delegation, and decentralization of authority. 7. using Maslow’s Need-Hierarchy Theory, analyse various needs and prepare a report. 2 8. demonstrate various types of Leadership Styles in the form of Role Play by identifying real-life leaders from the corporate world. Suggested Readings ● Basu, C. (2017). Business Organisation and Management. McGraw Hill Education. ● Chhabra, T. N. (2021). Business Organisation and Management. Sun India Publications. New Delhi. ● Drucker, P. F. (1954). The Practice of Management. Newyork: Harper & Row. ● Kalra, S., & Singhal, N. (2020). Business Organisation and Management. Scholar Tech Press, Delhi. ● Kaul, V. K. (2012). Business Organisation Management. Pearson Education. ● Koontz, H., & Weihrich, H. (2012). Essentials of Management: An International and Leadership Perspective. Paperback. ● Laasch, O. (2022). Principles of Management, 2e, Sage Textbook ● Sherlekar, S. A. (2016). Modern Business Organisation and Management. Himalaya Publishing House. ● Singh, B. P., & Singh, A. K. (2002). Essentials of Management. New Delhi. Excel Books Pvt. Ltd. ● Vasishth, N., & Rajput N. (2013). Business Organisation & Management Kitab Mahal, Delhi. Note: Suggested readings will be updated by the Department of Commerce and uploaded on Department’s website. 3 DSC-2 Business Laws BC: DSC- 1.2 Objective: To impart basic knowledge of the important business laws relevant for the inception and conduct of general and business activities with relevant case laws. Learning Outcomes: After completion of the course, learners will be able to: 1. analyse the basic aspects of contracts vis-a-vis agreements and subsequently enter into valid business propositions. 2. describe various modes of discharge of contract and remedies available in case of breach. 3. recognize and differentiate between the special contracts. 4. analyse the rights and obligations under the Sale of Goods Act. 5. attain skills to form and manage entrepreneurial ventures as LLP. Course Contents: Unit Unit wise weightage of marks (in %) C&K * A&A** Unit 1: The Indian Contract Act, 1872 25 √ √ Unit 2: Discharge of Contract and Remedies for Breach 10 √ √ Unit 3: Introduction to Special Contracts 10 √ √ Unit 4: The Sale of Goods Act, 1930 25 √ √ Unit 5: The Limited Liability Partnership Act, 2008 30 √ √ *C&K- Comprehension & Knowledge **A&A – Analysis & Application Unit 1: The Indian Contract Act, 1872 Contract – meaning, characteristics and kinds; Essentials of a valid contract - offer and acceptance, consideration, contractual capacity, free consent, the legality of objects; Void agreements; Quasi–contracts. Unit 2: Discharge of Contract and Remedies for Breach Modes of discharge of contract: performance of a contract, mutual agreement, supervening impossibility, lapse of time, operation of law, breach of contract; Remedies for breach of contract: rescission, suit for damages, quantum meruit, suit for specific performance; suit for injunction. Unit 3: Introduction to Special Contracts Contracts of Indemnity and Guarantee; Contracts of Bailment and Pledge; Contract of Agency. Unit 4: The Sale of Goods Act, 1930 4 Contract of sale; Meaning and the difference between a sale and agreement to sell; Conditions and Warranties; Transfer of ownership in goods including sale by non-owners; Performance of the Contract of Sale; Unpaid seller – meaning and rights of an unpaid seller against the goods. Unit 5: The Limited Liability Partnership Act, 2008 Salient Features and Nature of LLP; Small LLP; Difference between LLP and Partnership, LLP and Company; LLP Agreement; Incorporation Document; Incorporation by registration; Registered office of LLP and change therein; Change and Rectification of the name of LLP; Partners and Designated Partners: Partners and their Relations; Extent and limitation of liability of LLP and partners; Whistleblowing; Conversion into LLP. Practical Exercises: The learners are required to: 1. identify components of valid contracts present in the rent agreement/ sale deed/appointment letters used or seen in day-to-day life. 2. identify and enumerate types of damages in case of breach of contract under different real- life situations. 3. prepare a list of gratuitous and non-gratuitous bailment contracts entered in daily life. 4. analyse some case studies where ‘caveat venditor’ is applicable. 5. examine RUN form and FiLLip webform from notification on MCA portal and enlist the mandatory fields. Suggested Readings: ● Bhushan, B., Kapoor, N. D., Abbi, R. and Kapoor, R. (2020), Elements of Business Laws. Sultan Chand. ● Dagar, I. and Agnihotri, A., (2020), Business Laws, Sage Textbook ● Jagota R. (2021). Business Laws. , MKM Publishers ScholarTech Press. ● Kuchhal, M. C. and Kuchhal V. (2013). Business Laws. New Delhi. Vikas Publishing House. ● Maheshwari, S. N., Maheshwari, S. K. (2011). A Manual of Business Laws. Himalaya Publishing House Pvt. Ltd. ● Sharma, J. P. and Kanojia, S. (2018). Business Laws. New Delhi. Bharat Law House Pvt. Ltd. ● Singh, Avtar. (2008). The Principles of Mercantile Law. Lucknow. Eastern Book Company. ● Sulphey, M. M., Basheer, AZ-HAR. (2014). Laws for Business, 5th ed. PHI Learning ● Tulsian, P. C. (2000) Business Law. New Delhi. Tata McGraw Hill. 5 Additional Readings: ● Arora, S. (2021) Business Laws. New Delhi. Taxmann. ● Das & Roy (2018). Business Laws. Oxford University Press. ● Sharma, J. P. and Kanojia S. (2015). Vyavsayik Sanniyam, Delhi University Hindi Cell. (For Hindi) ● The Indian Contract Act, 1872. ● The Sale of Goods Act, 1930. ● The Limited Liability Partnership Act, 2008. Note: Suggested readings will be updated by the Department of Commerce and uploaded on Department’s website. 6 DSC-3 : Financial Accounting BC: DSC- 1.3 Objective: The course aims to help learners to acquire conceptual knowledge of financial accounting, to impart skills for recording various kinds of business transactions and to prepare financial statements. Learning Outcomes: After completion of the course, learners will be able to: 1. analyse the generally accepted accounting principles while recording transactions and preparing financial statements. 2. demonstrate the accounting process under a computerized accounting system. 3. measure business income applying relevant accounting standards. 4. evaluate the impact of depreciation and inventories on Business Income. 5. prepare the Financial Statements of sole proprietor firms and Not-For-Profit Organisations. 6. prepare the accounts for Inland Branches, Departments and Leases. Course Contents: Unit Unit wise weightage of marks (in %) C& K* A&A ** Unit 1: Conceptual Framework and Accounting Process 15 √ √ Unit 2: Business Income, Accounting for Property, Plant and Equipment, and Valuation of Inventory 20 √ √ Unit 3: Financial Statements of Sole Proprietorship and Not - for - Profit Organisations 20 √ √ Unit 4: Accounting for Inland Branches, Departments and Leases 25 √ √ Unit 5: Computerized Accounting Systems 20 √ √ *C&K- Comprehension & Knowledge **A&A – Analysis & Application Note: Weightage to the various units of the syllabus has been assigned in terms of the range of marks by their relative significance in the syllabus and practical utility. Unit 1: Theoretical Framework and Accounting Process: (A) Conceptual Framework (i) Accounting as an information system, the users of financial accounting information and their needs. An overview of Artificial Intelligence and Data Analytics in Accounting. (ii) Qualitative characteristics of accounting information. Functions, advantages and limitations of accounting. Branches of accounting. Basis of accounting: cash basis and 7 accrual basis. Capital and revenue expenditures and receipts. Events occurring after the balance sheet date, Extraordinary Items, Prior Period Items, Accounting Estimate. Accounting Policies, Fair Value, Meaning, Recognition and Disclosure Requirements of Provision, Contingent Liability and Contingent Asset. (iii) Financial Accounting Principles: Meaning and need; Generally Accepted Accounting Principles(GAPP): Entity, Money Measurement, Going Concern, Cost, Revenue Recognition, Realization, Fundamental Accounting Assumptions, Accruals, Periodicity, Full Disclosure, Consistency, Materiality, and Prudence (Conservatism). Fundamental Accounting Assumptions as per AS 1. (iv) Accounting Standards: Concept, benefits, and Process of formulation of Accounting Standards including Ind AS (IFRS converged standards) and IFRSs; convergence vs adoption; Application of accounting standards (AS and Ind AS) on various entities in India. International Financial Accounting Standards (IFRS) –meaning, need, and scope. (B) Accounting Process From the recording of a business transaction to the preparation of trial balance including adjusting, transfer and closing entries. Application of Generally Accepted Accounting Principles in recording financial transactions and preparing financial statements and accounting treatment of GST. Unit 2: Business Income, Accounting for Property, Plant and Equipment, and Valuation of Inventory: (a) Business income: Concept of Revenue and Business Income, Measurement of business income; relevance of accounting period, continuity doctrine and matching concept in the measurement of business income; Objectives of measurement of Business income. (b) Revenue recognition with reference to AS 9. (c) Accounting for Property, Plant, and Equipment with reference to AS 10. Impact of Depreciation on measurement of business income. Accounting for Intangible Assets with reference to AS 26. (d) Valuation of Inventory with reference to AS 2. Impact of inventory valuation on measurement of business income by using FIFO, LIFO, and Weighted Average Method. Unit 3: Financial Statements of Sole Proprietorship and Not-for-Profit Organisations: Preparation of Financial Statements of Sole Proprietorship and Not-for-Profit Organisations Unit 4: Accounting for Inland Branches, Departments and Leases: 8 (a) Accounting for Inland Branches: Concept of Dependent branches; Branch Accounting as per- Debtors System, Stock and Debtors’ System (b) Accounting for Departments (excluding Mark-up Account) (c) Accounting for Leases with reference to AS 19 Unit 5: Computerized Accounting Systems: Computerized Accounting Systems: Computerized Accounts by using any popular accounting software Creating a Company; Configure and Features settings; Creating Accounting Ledgers and Groups; Creating Stock Items and Groups; Vouchers Entry including GST; Generating Reports - Cash Book, Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet, Cash Flow Statement. Selecting and shutting a Company; Backup, and Restore data of a Company. Notes: (1) The relevant Accounting Standards (both AS Ind AS) for all of the above topics should be covered. (2) Any revision of the relevant Indian Accounting Standard/Accounting Standard would become applicable. Practical Exercises: The learners are required to: 1. Download ‘Framework for the Preparation and Presentation of Financial Statements from the websites of the Institute of Chartered Accountants of India (ICAI) to analyse the qualitative characteristics of accounting information provided therein. 2. Collect and examine the balance sheets of business Organisations to study how these are prepared. 3. Examine the accounting policies and revenue recognition policies by collecting necessary data from small business firms. 4. Prepare Trading and Profit & Loss Account and Balance Sheet collecting necessary data from small business firms. 5. Prepare financial statements manually and using appropriate software. 6. Prepare accounts of Inland Branches. 7. Collect data from your college and prepare a Receipt and Payment Account, Income and Expenditure Account and Balance Sheet. Suggested Readings: ● Anthony, R. N., Hawkins, D., & Merchant, K. A. (2019) “Accounting: Text and Cases” McGraw-Hill Education India. ● Batra, J. K., (2018) Accounting and Finance for Non-finance Managers, Sage Textbook ● Bhattacharyya, A. K. (2021) Essentials of Financial Accounting, 6th ed. PHI learning ● Narayanaswamy, R. (2020) Financial Accounting: A Managerial Perspective, 7th ed. PHI learning 9 ● Dam, B. B., & Gautam, H. C. (2011).Financial Accounting. Gayatri Publications, Guwahati. ● Goldwin, N., Alderman, W., & Sanyal, D. (2016). Financial Accounting. Cengage Learning, Boston. ● Goyal, B. K., & Tiwari, H. N. (2021). Financial Accounting. Taxmann Publication, New Delhi. ● Horngren, C. T., & Philbrick, D. (2014). Introduction to Financial Accounting. Pearson Education, London. ● Kumar, A. (2018). Financial Accounting. Singhal Publication. ● Lal, J., Srivastava, S. & Abrol, S. (2017). Financial Accounting Text & Problems. Himalaya Publishing House, Mumbai. ● Lt Bhupinder. (2020). Financial Accounting – Concepts and Applications. Cengage. ● Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K. (2018). Financial Accounting. Vikas Publishing House Pvt. Ltd., New Delhi. ● Monga, J. R. & Bahadur, R. (2022). Financial Accounting: Concepts and Applications. Scholar Tech Press, New Delhi. ● Mukherjee. (2018). Financial Accounting. Oxford University Press ● Sah, R. K. (2019). Concept Building Approach to Financial Accounting. Cengage Learning India Pvt. Ltd. ● Sehgal, A. & Sehgal, D. (2015). Fundamentals of Financial Accounting. Taxmann. ● Sehgal, D. (2016). Financial Accounting. Vikas Publishing House Pvt. Ltd., New Delhi. ● Shah, P. (2019). Financial Accounting for Management.Oxford University Press ● Shukla, M. C., Grewal, T. S., & Gupta, S. C. (2017). Advanced Accounts. Vol.-I. Sultan Chand Publishing, New Delhi. ● Tulsian, P. C. (2016). Financial Accounting. S. Chand Ltd., New Delhi. Additional Resources: ● Accounting Standards at the Website of the Institute of Chartered Accountants of India ● Indian Accounting Standards at the Website of the Ministry of Corporate Affairs. Note: Suggested readings will be updated by the Department of Commerce and uploaded on Department’s website. Assessment Method: 1. There shall be 2 credit hours for lectures + one credit hour (Two Practical Periods per week per batch) for practical lab + one credit hour for tutorials (per group). 2. Examination scheme for computerized accounting system: Practical for 20 marks. The practical exam will be for one hour. 3. Theory exam shall carry 80 marks (Including Internal Assessment of 25 Marks). The theory exam will be for 2.5 hours. 10 ENGLISH : ENGLISH FLUENCY- I Credit: 4 (3 Theory+1 Tutorial/Internal Assessment) Course objectives:  This course is intended for students who possess basic grammatical and vocabulary skills in English but may not be able to effectively communicate in their everyday contexts.  The course aims to equip them with skills that will help them interact with people around their personal, institutional and social spaces. The course will help students to:  describe or express their opinions on topics of personal interest such as their experiences of events, their hopes and ambitions.  read and understand information on topical matters and explain the advantages and disadvantages of a situation.  write formal letters, personal notes, blogs, reports and texts on familiar matters.  comprehend and analyse texts in English.  organise and write paragraphs and short essays in a variety of rhetorical styles. Course content: Generic Elective (GE) UNIT I: In the domestic sphere 1. Dry 2. Mofiers, Prepositions, Conjunctions 3. W rite a diary entry and convert it into a blog post 4. C onvert a transcript/ script/ piece of dialogue into a diary entry/ blog post Readings: 1. Morgan, Esther. ‘The Lost Word’, New Writing . ed. Penelope Lively and George Szirtes, Picador India, 2001. 2. S harma, Natasha. Squiggle Gets Stuck: All About Muddled Sentences . India: Penguin Books Limited, 2016. UNIT II: In the University 1. Introducing oneself -- Note-making 2. P ronunciation Intonation – Nouns, Verbs, Articles 3. B log writing 11 A. Introduce yourselves as individuals and as groups -- group discussion exercise Take notes on your fellow students' introductions. B. Introduce characters from the text you are reading via posters Readings: 3. Ghose, Premola. Tales of Historic Delhi . Zubaan, 2011. UNIT III: In public places 1. CV Job applications 2. Tenses and concord A. Write the CV of a fictional character B. Write the perfect job application for your dream job Readings: 4. Chakrabarti, Nirendranath. ‘Amalkanti’, The Oxford Anthology of Modern Indian Poetry . ed. Vinay Dharwadkar and A.K. Ramanujan, India: Oxford University Press, 1994. 5. Anand, S., et al. Bhimayana: Incidents in the Life of Bhimrao Ramji Ambedkar . India: Navayana Pub, 2011. pp 60-71 12 13 'fgcfi-cp' (\Ff�� ·fuj-13)� 12crf cnaTT (fen i%"cfr -qqfl- % I) Course Objective (2-3) wcfr i:f ffi �cf>R-rn � f%cfr xilf%c-l! � � ,mf%c-llcf>l-1 \iil'"111 Course Learning Outcomes � � � ·mf%c-ll cnT YRilll � ·(-JI f%c-l! cf> I -I fi (,i)�� GENERIC ELECTIVE (GE) - HINDI �-3 (cl))� : � "ti�, "ftqr_ �lW--1-{j�x�l\/-l, ,� i.ri:l1R 0 fl �'BT, cJ1x1°1x-fl, 1TcJT fi fcf>x O I, x-f. 2049 fcr. : � : :J,'6�cj ctf WT - 11, 12, 13, 14, 15, 16,_Jl ! ', ((5j') l--j!xlisll� ctr 4�lcJC'11, "ftqr_ GTT. 4x�xlJ..J ilgcr�l � x--11ffi,ll xiaJ&Fi, m; 14cfT ..z4x-qj..z 0 1, 1892. � 1970 ·{; � 1, 4, 5, 6 ' , • 14 ! 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