Finance Major Syllabus [Dibrugarh University BCOM 1st Sem NEP 2023]

Finance Major Syllabus
Dibrugarh University BCOM 1^st Sem Syllabus
BCOM 1st New Education Policy Syllabus 2023

In this Post you will get Finance Major Syllabus (Dibrugarh University BCOM 1^st Sem Syllabus). This BCOM 1st New Syllabus is based on New Education Policy (NEP) Syllabus 2023.

 BACHELOR OF COMMERCE PROGRAMME (FYUGP)

SYLLABUS OF 1ST SEMESTER

Course Title: BUSINESS ORGANISATION AND MANAGEMENT

Course Code: C-1

Nature of the Course: CORE Course

Credit: 04 Credits

Distribution of Marks: 80 (End Sem) + 20 (In-Sem)

Course Objective: To gain a basic understanding of the structure and forms of business organisations and the primary functions of management that are vital for the smooth operation of business organisations.

Unit 1: Total Marks 16

Forms of Business Organisation – Sole Proprietorship; Joint Hindu Family Firm; Partnership Firm; Joint Stock Company; Cooperative Society; Limited Liability Partnership Forms of Public Enterprises; International Business – Types

Unit 2: Total Marks 16

Planning, Organising and Decision Making; Policy and Strategy Formulation

Departmentation – Functional, Project, Matrix and Network

Unit 3: Total Marks 16

Authority Relationships – Line and Staff; Delegation of Authority; Decentralisation; Groups and Teams; Reporting and Accountability

Leadership – Nature, Types, Leadership Theories

Unit 4: Total Marks 16

Motivation – Theories and Practices: Herzberg’s Theory, Vroom’s Expectancy Theory, Z-theory, Control – Concept and Process

Communication and Coordination – Process of Communication; Formal and Informal Channels of Communication; Leakages in Organisational Communication; Interpersonal Communication.

Unit 5: Total Marks 16

Indian Ethos for Management: Value-Oriented Holistic Management; Business Process Reengineering (BPR), Learning Organisation, Outsourcing

Subaltern Management Ideas from India; Diversity & inclusion; Work-life Balance; Freelancing; Flexi-time and work from home; Co-sharing/co-working.

MODES OF IN-SEMESTER ASSESSMENT: (20 Marks)

· One Sessional Examination - 10 marks

· Other (any one) 10 marks

- Group Discussion

- Assignment

- Seminar Presentation on any of the relevant topics

Course Outcome: The students should be able to understand the distinctive significance of each functional sphere of management and take meaningful decisions regarding the same for effective their application in different types of organisations.

Recommended Books:

· O.P. Gupta, Business Organisation and Management (According to National Education Policy 2020), SBPD Publications

· P.C. Tulsian, Business Organisation and Management, Pearson India

· Anthony, Lakshmi, Padmavathi and Satyavathi, Business Organisation and Management, Himalaya Publishing House

· Sharma, Gupta and Sharma, Business Organisation and Management, Kalyani Publications

BACHELOR OF COMMERCE PROGRAMME (FYUGP)

SYLLABUS OF 1ST SEMESTER

Title of the Course: FINANCIAL MANAGEMENT-I

Course Code: MINCOM1

Nature of the Course: Minor

Course Credit: 04 credits

Distribution of Marks: 80 (End Sem) + 20 (In-Sem)

Objective: The objective of this course is to acquaint students with the concepts of financial management

Unit 1: Total Marks 20

Introduction: Financial Management: Nature, Scope and Objectives; Finance Function; Profit Maximization vs. Wealth Maximization; Role and Responsibilities of a Finance Manager.

Unit 2: Total Marks 20

Management of Working Capital: Working Capital: Concept, Kinds, Need and Influencing factors; Estimation of Working Capital, Sources of Working Capital.

Unit 3: Total Marks 20

Investment Decision: Investment Decision: Techniques; Cost of Capital and Measurement.

Financial Leverage: Determinants of financial leverage; optimal capital structure.

Unit 4: Total Marks 20

Dividend Policy: Influencing factors; Dividend Theories; Optimal Payout Ratio; Retained Earnings.

MODES OF IN-SEMESTER ASSESSMENT: (20 Marks)

· One Sessional Examination - 10 marks

· Other (any one) 10 marks

- Assignment

- Seminar Presentation on any of the relevant topics

Course Outcomes: The students after completing the course will be able to:

- Know the various sources and applications of funds.

- Grasp the knowledge of managing finance in an organisation.

- Understand the various investment decision techniques.

Suggested Readings:

1. Van Horne J.C: Fundamentals of Financial Management; Prentice Hall of India, New Delhi.

2. Prasanna Chandra: Financial Management Theory and Practice; Tata McGraw Hill, New Delhi.

3. Pandey I.M.: Financial Management: Vikas Publishing House, New Delhi.

4. Bhalla V.K.: Modern Working Capital Management, Anmol Pub, Delhi.

5. Kapil: Fundamentals of Financial Management, Pearson, New Delhi.

6. Sharan: Fundamentals of Financial Management, Pearson, New Delhi.

7. Paul: Financial Management, New Central Book Agency, Hyderabad.

Note: Latest edition of text books may be used.

BACHELOR OF COMMERCE PROGRAMME (FYUGP)

SYLLABUS OF 1ST SEMESTER

Course Title: FUNDAMENTALS OF ACCOUNTING

Course Code: GEC-1A

Nature of the Course: Generic Elective Course (GEC)

Course Credit: 03 Credits

Distribution of Marks: 80 (End Sem) + 20 (In-Sem)

Course Objective:

· To impart conceptual knowledge on basic accounting, book-keeping and recording business transactions along with the different theories and practices of accounting.

· To develop the skill of recording business transactions and to prepare financial statements of any type of firm or business organization.

Unit 1: Total Marks 15

Conceptual Framework of Accounting: Basic Accounting Terms; Branches of Accounting; Bases of Accounting: Cash Basis and Accrual Basis; capital receipts and expenditures; Revenue
receipts and expenditures; Double Entry System.

Unit 2: Total Marks 20

Recording of Transaction; Rules of debit and credit, Meaning and analysis of transactions using accounting equation; Preparation of journal, special purpose books - cash book, Purchase book and Sales Book; Preparation of Ledger & Trial Balance;

Unit 3: Total Marks 25

Meaning of GAAP (Generally Accepted Accounting Principles); Accounting Concepts- Entity, Money Measurement, Going Concern, Accounting Period, Cost Concept, Dual Aspect, Revenue Recognition, Matching Accrual, Full Disclosure, Consistency, Conservatism, Materiality; Introduction to IFRS (International Financial Reporting Standards) & Indian Accounting Standards (Meaning, needs and scope).

Unit 4: Total Marks 20

Bank Reconciliation Statement- Meaning, need and preparation; Detection and Rectification of Errors; Concept and application of depreciation, provisions and reserves. Financial statement of Sole-Proprietorship firm: -Trading and Profit and Loss Account; Preparation of Balance Sheet; and Not-for-profit organisation: - Receipts and Payments A/c; Income and Expenditure Account;

MODES OF IN-SEMESTER ASSESSMENT: (20 Marks)

· One Sessional Examination - 10 marks

· Other (any one) 10 marks

- Assignment

- Seminar Presentation on any of the relevant topics

Course Outcomes: - The students after completing the course will be able to

1. Understand the objectives and importance of accounting and also, they will have knowledge on different accounting standards and practices applicable to the different entities in India.

2. Record business transaction in journals, ledgers and trial balance

3. Understand the importance of financial statements and how to prepare the profit and loss account; trading account; income and expenditure account and a balance sheet.

4. Practically record the transactions in computers using any software.  

Suggested Readings:

1. Dam, Gautam, Chakraborty & Barman: Financial Accounting. Gayatri Publications. Guwahati.

2. Shukla: Financial Accounting. Sahitya Bhawan Publications. Agra

3. Goyal & Tiwari: Financial Accounting. Taxmann Publication. New Delhi

4. Tulsian &Tulsian: Financial Accounting. S. Chand Publication. New Delhi

BACHELOR OF COMMERCE PROGRAMME (FYUGP)

SYLLABUS OF 1ST SEMESTER

Course Title: Understanding India

Nature of Course: VAC Course Code: VAC 1

Total Credit: 2

Distribution of Marks: 40 (End-Sem) +10 (In-Sem) =50

Objectives: The objective of the paper is to have a thorough as well as a comprehensive understanding about India, its cultural development through art and architecture, religions and philosophies of ancient India. The paper also deals with various constituent assembly debates along with the formation of the Indian Constitution.

Unit 1: Total Marks 13

- The idea of Bharatvarsha; Ancient Indian Literature Sanskrit, Pali, Prakrit, Tamil

- Scientific literature and development of science in Ancient India

- Religions and philosophies of ancient India-Vedic, Buddhism, Jainism

- Education and educational Institutions in Ancient India

Unit 2: Total Marks 13

- Art and architecture of ancient India

- Art and architecture of Medieval India

- Medieval Bhakti Movement and The Sufi Tradition

Unit 3: Total Marks 14

- Main currents of Indian National Movement-Growth and development of Indian nationalism and Indian National Movement-Independence Building a framework of the new nation Making of the Indian Constitution

- Basic features of Indian constitution: Basic Structure Doctrine, Fundamental rights and duties, Directive principles, Federal Structure, Independence of Judiciary and the Parliamentary system

MODES OF IN-SEMESTER ASSESSMENT: (10 Marks)

· One Internal Examination - 05 Marks

· Others (Any one) - 05 Marks

- Group Discussion

- Seminar presentation on any of the relevant topics

- Debate

Learning Outcome:

- To have an understanding on history and culture of ancient India.

- The students will be acquainted with the literature, philosophy, art and architectural developments in India during the period concerned.

- The students will also get to know about their constitutional rights and duties.

Suggested Reading List:

1. A.L. Basham, The Wonder that Was India, Picador India,1971

2. R.S. Sharma, India’s Ancient Past, New Delhi, OUP, 2007

3. Upended Singh, The History of the Ancient and Early Medieval India, Pearson, 2008

4. Satish Chandra, History of Medieval India, Arihant Publication, 2020

5. Durga Das Basu, Introduction to the Constitution of India, Lexis Nexis, 2018

BACHELOR OF COMMERCE PROGRAMME (FYUGP)

SYLLABUS OF 1ST SEMESTER

Course Code: VAC2

Title of the Course: Health & Wellness

Nature of the Course: Compulsory for All UG Students

End Semester: 40 Marks

In Semester: 10 Marks

Total Credits: 02 COURSE

OBJECTIVES:

· To introduce the learners to the concept of health and wellness and its relevance in daily life.

· To introduce the learners to the relation between mind-body and its relevance.

· To introduce learners to health behaviour and promotion of human strengths for well-being.

Unit 1: INTRODUCTION TO HEALTH & WELLNESS (Total Marks: 20)

· Definition of health- WHO definition

· Importance of health in everyday life

· Components of health- physical, social, mental, spiritual and its relevance

· Concept of wellness

· Mental Health & wellness

· Determinants of health behaviours

· Using the mass media for health promotion

Unit 2: MIND – BODY AND WELL-BEING

· Mind- Body connection in health- concept and relation

· Implications of mind-body connections.

· Wellbeing- why it matters?

· Digital wellbeing

· Understanding health beliefs, and perspectives of indigenous people pertaining to Assam and North East India

· Promoting Human strengths and life enhancement: Classification of human strengths and virtues; cultivating inner strengths: Hope and optimism

MODES OF IN-SEMESTER ASSESSMENT: (10 Marks)

· One Internal Examination - 05 Marks

· Others (Any one) - 05 Marks

- Group Discussion

- Seminar presentation on any of the relevant topics

- Debate

LEARNER OUTCOMES: After completion of this course the learner will be able to:

· explain the concept and nature of health, wellness and its various implications

· demonstrate adequate knowledge on well-being and promotion of healthy behaviour.

READING LIST

1. Carr, A. (2004). Positive Psychology: The science of happiness and human strength. UK: Routledge.

2. Forshaw, M. (2003). Advanced psychology: Health psychology. London: Hodder and Stoughton.

3. Hick, J.W. (2005).Fifty signs of Mental Health. A Guide to understanding mental health. Yale University Press.

4. Snyder, C.R., &Lopez, S.J.(2007). Positive psychology: The scientific and practical explorations of human strengths. Thousand Oaks, CA: Sage.

BACHELOR OF COMMERCE PROGRAMME (FYUGP)

SYLLABUS OF 1ST SEMESTER

Course Title: MS EXCEL AND ITS APPLICATION IN BUSINESS

Course Code: SEC-1A

Nature of the Course: Skill Enhancement
Course (SEC)

Course Credit: 03 Credits

Distribution of Marks: 80 (End Sem) + 20
(In-Sem)

Course Objectives:  To learn MS Excel Features and how business activities can be performed effectively and efficiently using MS Excel.

Unit 1: Basics of MS Excel (Total Marks: 30)

Managing Worksheets and Workbooks: Labelling and Naming Worksheets and Workbooks, Adding, Deleting and Saving Worksheets and Workbooks, Reposition Worksheets, Inserting, Deleting, and Renaming Worksheets, Copy Worksheets, printing a Workbook, formatting a Worksheet, Adding Elements to a Workbook, Protecting Worksheet and Workbook.

Inserting and deleting rows and columns. Inserting and deleting cells

Unit 2: Data Representation using MS Excel (Total Marks: 25)

Entering, Editing and Formatting Data, uses of mathematical, logical and Financial and Date and Time formulas, import external data, Creating Table, Sorting Data, Data Validation, Consolidation, Creating Pivot table. Charts: Chart elements: Titles, legend, data labels, creating a New Chart, Formatting Chart, Types of charts, Using Chart Templates, Pivot chart.

Unit 3: Preparation of Financial Statements (Total Marks: 25)

Preparation of Profit & Loss Account, Balance Sheet, Perform Ratio Analysis and Financial Statement Analysis using MS Excel.

MODES OF IN-SEMESTER ASSESSMENT: (20 Marks)

· One Sessional Examination - 10 marks

· Other (any one) 10 marks

- Group Discussion

- Assignment

- Seminar Presentation on any of the relevant topics

Course Outcomes: On successful completion of the course, the students will be able to:

1. To familiarize oneself with Excel's Basic features

2. To gain skills on data representation using MS Excel.

3. To acquire skills for data analysis using MS Excel. 13

4. To prepare Financial Statements using MS Excel

Suggested Readings:

1. MS Office: Sanjay Saxena, Vikas Publishing House

2. Financial Modelling in Excel for Dummies by Danielle Stein Fair Hurst

3. Microsoft Office Excel 2007 step by step: Frye, PHI

Note: Latest edition books shall be used.

BACHELOR OF COMMERCE PROGRAMME (FYUGP)

SYLLABUS OF 1ST SEMESTER

Course Title: TOURISM MANAGEMENT

Course Code: SEC-1B

Nature of the Course: Skill Enhancement Course (SEC)

Course Credit: 03 Credits

Distribution of Marks: 80 (End Sem) + 20 (In-Sem)

Course Objective: · To understand some important concepts and practices of the tourism sector and shall throw light on the potentialities of tourism as a career and employment opportunity.

Unit 1: Tourism Management an overview

1. Concept of tourism, different types of tourism- Domestic, Foreign, Excursionist, Role of tourism in economic development

2. Types of tourism product- Eco tourism, Nature tourism, Pilgrimage tourism, Heritage tourism, Cultural Tourism, Adventure tourism, Medical Tourism, Rural tourism

Unit 2: Constituents of Tourism Industry

1. Transportation facility, accommodation, catering, food and entertainment, Banking and financial facilities

2. Tourism Intermediaries: Travel Agent, Tour Operator, Duties function and responsibilities of tour operator, Host community involvement.

Unit 3: Management Issues

1. Tourism planning and development, human resource management in tourism

2. Marketing in Tourism, Careers in Tourism

MODES OF IN-SEMESTER ASSESSMENT: (20 Marks)

· One Sessional Examination - 10 marks

· Other (any one) 10 marks

- Assignment

- Seminar Presentation on any of the relevant topics

- Field Visit

Course Outcome: After studying this paper, students should be able to understand the workings of the tourism industry to an extent that they are able to choose a career path in this sector after careful consideration and further scrutiny of the various determining variables.

Recommended Books:

1. Roday, Biswal & Joshi: Tourism Operations and Management. Oxford University Press.

2. Swan & Mishra: Tourism Principles and Practices. Oxford University Press.

3. Gupta, Singh, Kirar&Bairwa: Hospitality and Tourism Management.Vikas Pubilcations.

4. Kadam, Shaifaalee&Chainickaa: A Textbook of Tourism and Hospitality Management. Bookman Publications. New Delhi

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