Business Economics : ( Semester I & II )

A study of Business Economics has a great practical relevance in the present era. Learners who study Business Economics at First Year B Com level will enable students

• To get knowledge, tools of analysis and skills to understand and participate in the modern business and economics world to achieve success in their professional careers
• To relate markets, firms, government policies and resource allocation in making business decisions.
• To demonstrate marginal productivity theory of distribution, theory of wages , identify different types of rent and other factor prices.
• To learn Micro Economics and its application to business. A sound knowledge of Business Economics and its application through case studies will help the students to understand the decision making process of business.

Accountancy and Financial Management Semester : (Semester I )

• The students will equip himself with various accounting standards, which are used for the accounting purposes.
• Student will come to know how to value the stock lying in the factory at production level
• Student will understand classification of expenditure into capital and revenue.
• Student will be in a position to write the departmental accounts by working in small departments and can earn the pocket money.
• Student will understand the basic difference normal final account of sole trader and the final account of manufacturing concern.
• Students will come to know how to find out the interest on hire purchase

Accountancy and Financial Management Semester : (Semester II )

• Student will come to know how to make final account from incomplete record.
• Student can do the business by sending the goods at different places on consignment.
• Students can prepare the branch account by working at the branch.
• Students can find out the claim to be made to insurance company in case of loss by fire.

Introduction to Business : ( Semester I )

The courses exposes students to business terminology concepts and current business practices, prepare them for entrepreneurship and help them in contributing competing in the global environment. The students get basic knowledge about business objectives, business environment, and new trends in business, business planning process and the concepts of entrepreneurship. They also get to learn and equipped them about concepts and stages of business unit’s promotions, roll of the Govt., Govt agencies in business promotions.

Service Sector : (Semester II)

The course gives an insight in the domain of service sector, retailing and e-commerce. It makes them aware of recent trends in the service sector, marketing mix for services and the related services strategies. The students get to learn fundamentals of e-commerce, unorganized and organized retailing, retail scenario in India, challenges in the global environment thereby making them capable of assisting the top level and middle level management.

Business Communication : ( Semester I & II)

Business Communication is one of the Capacity Enhancement Courses taught at First Year Commerce. After successful of the course the learner should be able to enhance the following skills to face the world.

• The learner should become a critical listener for comprehending all types of instructions.
• The learner should become good speaker who will be able to speak confidently interpersonally and as well as in large groups.
• The learner should develop effective writing skills for writing in concise, persuasive and audience centred manner.
• The learner should develop effective reading skills for understanding the text or any message
• The learner should demonstrate effective use of technology.

Environmental Studies : ( Semester I & II )

Environmental Studies is one of the Capacity Enhancement Courses taught at FYB.com It gives emphasis on creating an awareness of environment, economy and society.

• The learner should become a critical listener of environmental issues at global, National and Regional levels. Management: Production and challenges, for S. Y B. Com sem.-III & IV An unique feature in this syllabus of environmental studies has been an attempt to acquaint the commerce students with relevant techniques and tools that are in use to assess and analyse the environmental issue.
• The student understand about the working of the environment, the human impact on the environment leading to environmental degradation and also the probable solutions to minimize these impacts and the modern use of tools and techniques for disaster management.
• Learning of environment and the factors affecting the environment makes the learner understand the complex environmental issues thereby making him environment friendly.

Foundation Course : (Semester I & II)

The objective of this subject is to create awareness among the students regarding socioeconomic problems faced by India. The topics covered in semester-I and semester-II are dynamic and interesting. Most of the modules are basic and essential to prepare the students for worthy citizenship and value based initiative.

The topics covered in semester-I are overview of Indian society, Concept of disparity, The Indian Constitution, political processes and in semester-II are LPG-1991, Human Rights, Ecology, understanding and managing stress and conflictetc. The topics are selected in such a way that the students will enjoy learning it, imbibing the knowledge and even researching further for their project work.

All topics in the subject are helpful to students not only to understand the various causes and effects of socio-economic problems, but also the remedial measures taken or to be taken by the government as well as by the general public of our country.

Mathematical & Statistical Techniques : ( Semester I & II )

At the end of the course students should be able to:

• Communicate & interpret the results obtained mathematically
• Utilize mathematics & statistics methods to solve theoretical problems in the field of business/economics/finance
• Increase their capability to attempt for the competitive examinations
• Identify the applications of mathematics & statistics in different field
• Solve the optimization & decision making problems in business & industry
• Continue with the learning further applications of mathematics & statistics in various field
• Compete successfully for internship and employment positions in government, industry, and non-profit organizations.
• Apply selected probability distributions to solve problems.
• Present the analysis of derived statistics to all audiences.

Business Economics : ( Semester III & IV )

• A study of Business Economics at Second Year B Com level enable learners to demonstrate knowledge of macroeconomic theory as it relates to current macro economic policy and issues.
• It analyzes different phases of trade cycle theories, understand the impact of cyclical fluctuation on the growth of business, and lay policies to control trade cycles.
• Illustrate the meaning of inflation, deflation, stagflation and reflation, identify different kinds of inflation, causes and effects of inflation on different sectors of the economy, describe different measures to control inflation.
• Define and explain the process of calculating national income, identify its components, demonstrate circular flow of income, analyse the various income identities with government and international trade, define the concept of green accounting.
• Understand Say’s law of market, classical theory of employment and Keynes objection to the classical theory, demonstrate the principle of effective demand and income determination.
• Understand the relationship between investment and savings, demonstrate investment multiplier, and understand the meaning of MEC and its impact on the development of the economy.

Foundation Course ( Semester III & IV )

After studying Foundation Course at SYB.com level the students will acquire the following outcomes/skills

• To become concerned citizen about the Human Right violations and redressal mechanism.
• Students will be aware about various environmental problems/ climate change issues/disasters faced by the world. They will be prepared to mitigate such issues.
• After studying the module of science and technology, students will be aware about importance of science and technology in day to day life and they will develop scientific temper against superstitions.
• Students will acquire various soft skills interpersonal skills and communication skills they will be better listeners.
• After studying the various rights of consumers and womens right citizens character students will be aware about their own rights and measures to implemented for this students will be aware about sensitive ecosystem, anthropocentrism and eco-feminism. They will more concerned about environment.
• After learning the module of science of technology, students will be aware about the latest technology. ICT, Biotechnology and Nano Technology.
• Students will be prepared for various competitive examination after the graduation.

Management: Functions and Challenges: ( Semester III )

The syllabus has been covered in depth of the management. This syllabus gives the knowledge of evolution of management thoughts, expressed by renewed philosophers such as F. W Taylors , Henri Fayol’, Elton Mayo, Peter Drucker. Similarly includes functions of all management , planning and decision making , M B O ,MIS , study various departments , span of management , leadership ,motivation etc. Such study will be useful to the students for their future profession in Government and corporate world.

Management : Production and Finance (Semester IV )

The syllabus has been covered in depth of the production, planning ,inventory management, quality management ,Indian Financial System and Recent Trends in Finance such as SEBI ,Stock Exchange ,Mutual Fund , micro Finance. This syllabus shared the recent knowledge of production and financial sectors of India. Such study will be useful to the students for their future profession in Government and corporate world.

Advertising ( Sem.-III & IV )

Advertising syllabus is brief background of advertising of the advertising, functions, trends, challenges face by the advertisers. It includes study of integrated marketing communication, consumer behaviour, market segmentation, economic and social effects of advertising on the society. It enhances the student’s creativity, generate job opportunities in the corporate and Govt. Sectors.

Management Accounting ( Semester III )

The learner gets insight into the domain of “Management Accounting” whereby he can understand the concept of management accounting and it’s utility. He can understand the importance of analysing various financial statements and simultaneously equip himself with the various tools useful for ratio analysis , capital budgeting , working capital management , cash flow, funds flow etc.which may help him as an entrepreneur or as a business manager.

The student will equip himself with various methods of applying,analysing and synthesising management theory and economic theory in relation to business management and how to present it effectively /appropriately to the management. The student will also develop general practical and professional skills.

Accountancy & Financial Management : ( Semester IV)

The learner gets an insight into the domain of company accounts. He will learn the basic terminology of company accounts, the concept of share capital , methods for accounting of raising and redeeming capital. The concept of profits prior to incorporation.

Business Law ( Semester III & IV )

• This course is designed to provide the student with knowledge of the legal environment in which a consumer and businesses operates, and to provide the student with knowledge of legal principles.
• On completion of this course, learners will be able to appreciate the relevance of business law to individuals andidentify the fundamental legal principles behind contractual agreements
• To provide students with understanding of basic business law issues sufficient to Identify and discuss the legal implications of business decisions
• To provide the brief idea about the frame work of Indian Business Laws.
• To orient students, about the legal aspects of business.
• To familiarize the students with case law studies related various Acts

Business Economics : (Semester V & VI )

• After the successful completion of the course Business Economics students will be able to develop ideas of the basic characteristics of Indian economy, its potential on natural resources.
• It enables students in understanding the importance of Economic and Social infrastructure in the long run development of Indian Economy.
• Identify types of banks, explain the meaning and function of commercial banks, illustrate how banks create credit, and suggest the instruments to control credit.
• Learners should be able to evaluate national and international debates and discussions on economic, commercial and business issues.
• Understand international and inter regional trade, identify and understand various trade theories, analyze the various types of restrictions of international trade.
• Students should be able to understand the linkage between India and other countries of the world through the study of composition and direction of international trade and Balance of Payments.

Marketing (Semester V)

The syllabus provides the latest information on the various issues regarding marketing .It includes various aspects such as importance and concepts of marketing , consumer behavior ,market segmentation ,marketing mix elements ,recent trends in marketing , digital marketing ,Green marketing. Such knowledge will be useful to the students to get the job in marketing and other business fields.

Human Resource Management (Semester VI)

This syllabus has been covered depth information about human resource management and HRD. It highlighted about Functions, Importance, Traditional v/s Strategic Human Resource Management Human Resource Planning- Concept Steps in Human Resource Planning Job Analysis-Concept, Components, Job design- Concept, Techniques , Recruitment- Human Resource Development- Concept, functions ,Training, Performance Appraisal- Concept, Benefits, Limitations, Methods Potential Appraisal-Concept, Importance ,Career Planning, Human Relations- Concept, Significance Leadership, Employee Grievance- Trends in Human Resource Management. Such information will be usefull for the students to get a job opportunities in different business and govt. sectors.

Financial Accounting : ( Semester V & VI )

• It enables the learner to prepare financial statements of companies.
• It enables the learner to maintain records/accounts relating to personal investments.
• The learner gets sufficient preliminary exposure to IFRS ,GAAP and Company law.
• It helps the learner in understanding ethical issues relating to the accounting profession.
• It provides the learner basic knowledge about capital reduction, mergers, amalgamations, accounting for foreign currency transactions.

Direct Tax (Semester V )

Course Objective:

• To acquaint the students with basic principles underlying the provisions of direct and indirect tax laws and to develop a basic understanding of the tax laws and accepted tax practices.
• To give an understanding of the relevant provisions of Direct Tax Law, computational provisions.
• To give the hint on practical aspects of tax planning as an important managerial decisionmaking process.

Course Outcome:

• By the end of the course students will be able to describe how the provisions in the income tax laws can be used for computing Income under various heads of income.
• Students of the course will be able to explain different types of incomes and their taxability method and expenses and their deductibility method.
• Students who complete this course will be able to learn various direct taxes and their implication in practical situations.
• Students of the course will able to state the use of various deductions to reduce the taxable income, in planned manner.

Indirect Tax ( Semester VI)

Course Objective:

• To acquaint the students with basic principles underlying the provisions of indirect tax laws and to develop a basic understanding of the tax laws and accepted tax practices.
• To give an understanding of the relevant provisions of indirect tax law, computational provisions.
• To give the hint on care to be taken on pricing of product by charging correct amount of tax and claiming of input tax.

Course Outcome:

• By the end of the course students will be able to describe how the provisions in the indirect tax laws can be used for computing tax under various types of transactions.
• Students of the course will be able to explain different types transactions and related deeming provisions.
• Students who complete this course will be able to learn practical situations, when input tax credit is available and under which transaction input tax credit is not available.

Costing :( Semester V ))

Course Objective:

• To acquaint the students with basic principles underlying the various types cost.
• To acquaint the students about the each of the cost behaviour.
• How to allocate the cost under various circumstances.
• Reconcile the difference between the cost under financial records and under cost records and its relevance.
• To give the hint on practical aspects cost as an important managerial decision-making process.

Course Outcome:

• Understand the cost accounting systems
• Understand the purposes of cost accounting
• Know the difference between the concepts of cost, expense, loss and revenue
• Understand the relationships between cost and financial accounting and prepare reconciliation statement
• Prepare production cost statement and cost of goods sold statement
• Explains main manufacturing cost elements
• Calculates labour costs and records them
• Calculates factory overhead costs and records them
• Calculates inventory costs according to the inventory valuation techniques and makes journal entries of them.

Marketing Research ( Semester V& VI )

Upon successful completion of this course, a learner will be able to

• Understand the role of research in making marketing decisions
• Understand the process of marketing research.
• Be familiar with both print and electronic sources of secondary data
• Exhibit an understanding of qualitative and quantitative research methods and their application to marketing research.

Computer Systems and Applications (Semester V and VI)

Upon successful completion of this course, students should be able to:

• Explore more Computer networking ideas.
• Have an understanding about Mobile and Wireless Networks.
• Gain knowledge about Computer security systems
• Learn the basic Microsoft Excel functions like Mathematical functions, Statistical functions, Financial functions, etc.
• Learn the basic Microsoft Excel – Sorting, Calculations, Referencing, etc.
• Gain the knowledge about the fundamental elements of databases
• Learning SQL queries to organize, maintain and retrieve - efficiently, and effectively - information from a database.
• Gain knowledge about Visual Basics – design GUI using VB.Net