Details of GE/DSE/SEC/VAC for the Commerce Department of Ramjas College for the

Academic Session 2024 – 2025 (Odd Semester)

A) General Elective (GE) for the Semester I of [Link] (Hons)

1) Marketing for Beginners (4 Credits – 3L + 1T)

Unit 1: Introduction to Marketing and Marketing Environment

Introduction to Marketing: Concept, Scope and Importance; Marketing Philosophies;
Marketing Mix for goods and services. Marketing Environment: Need for studying marketing
environment; Micro environment Company, suppliers, marketing intermediaries, customers,
competitors, publics; Macro environment- demographic, economic, natural technological,
politico-legal and socio-cultural factors.

Unit 2: Consumer Behaviour and Marketing Strategies

Consumer Behaviour: Need for studying consumer Behaviour; Stages in consumer buying
decision process, Factors influencing consumer’s buying decisions. Marketing Strategies:
Market segmentation-concept and bases of segmenting consumer markets; Market Targeting;
Product Positioning- concept and bases.

Unit 3: Product Decisions

Concept and classification; Product mix; Branding; Packaging; Labeling; Product support
services; Product life cycle concept and marketing strategies.

Unit 4: Pricing Decisions and Distribution Decisions

Pricing Decisions: Objectives; Factors affecting the price of a product; Pricing strategies for
new products- penetration pricing and skimming pricing. Distribution Decisions: Channels of
Distribution: types and functions; Wholesaling and Retailing; factors affecting the channels of
distribution; Logistics Decisions.

Unit 5: Promotion Decisions and Developments in Marketing

Promotion Decisions: Communication process; Importance of promotion; Promotion tools:
advertising, personal selling, sales promotion, public relations, publicity and direct marketing.
Developments in Marketing: Sustainable Marketing; Rural marketing; Social marketing;
Digital marketing – an overview.
B) Skill Enhancement Course (SEC) for the Semester I

1) Digital Marketing (2 credits – 0L + 2P)

Unit 1: Marketing in the Digital World

Digital marketing: Concept, Features, Difference between traditional and digital marketing,
Moving from traditional to digital Marketing; Digital Marketing Channels: Intent Based- SEO,
Search Advertising; Brand Based-Display Advertising; Community Based-Social Media
Marketing; Others-Affiliate, Email, Content, Mobile.

Unit 2: Content and Email Marketing

Content Marketing: Step-by-step Content Marketing Developing a content marketing strategy
Email Marketing: Types of Emails in email marketing, Email Marketing best practices

Unit 3: Social Media Marketing and Display Marketing

Social Media Marketing: Building Successful Social Media strategy; Social Media Marketing
Channels; Facebook, LinkedIn, YouTube (Concepts and strategies) Display Advertising:
Working of Display Advertising; Benefits and challenges; Overview of Display ad Process.;
Define- Customer, Publisher, Objectives; Format-Budget, Media, Ad Formats, Ad Copy.

Unit 4 Search Engine Marketing

Introduction of SEM: Working of Search Engine; SERP Positioning; online search behaviour,
DMI’s 5P Customer Search Insights Model. Search Engine Optimization: Overview of SEO
Process; Goal Setting-Types. On-Page Optimization: Keyword Research, SEO Process -Site
Structure, Content, Technical Mechanics, Headings, Image & Alt text, Social Sharing,
Sitemaps, Technical Aspects- Compatibility, Structured Data Markup. Off Page Optimisation:
Link Formats, Link Building, Content Marketing, Social Sharing; Black and White Hat
Techniques Search Advertising: Overview of PPC Process; Benefits of Paid Search; Basis of
Ranking; Goal Setting-Objectives; Account Setting-Creation of Google Ads, Campaign
architecture, Campaign setup, Targeting, Bid Strategy, Delivery, Ad Scheduling, Ad Rotation,
Keyword Selection; Ad Copy composition, Ad Extension

2) Cyber Sphere and Security: Global Concerns (2 Credits – 1L + 1P)

Unit I: Introducing Cyber ‘Sphere’ and ‘Security’

Cyber Terminologies: Cyber Sphere, Cyber Security, Cyber Crime, Cyber Attack, Cyber
Espionage, Cyber Warfare, CyberneticsCyber Security and Paradigms; Cyber Security:
Objectives and Roles

Unit II: Cyber Crime: Insight, Mitigation and Control (3 + 6 hours)

Cyber Crime and Cyber Activism: An Overview; Typologies of Cyber Crimes: Generic Cyber
Crimes, Advanced Persistent Threats (APTs), Cyber Threat in Mobile Technology, Cloud
Computing and BYOD; Cyber Crime Identification, Risk Assessment, Management and
Control

Unit III: Cyber Policies and Cyber Law

Cyber Policies and Cyber Law: Dimensions, Determinants, DilemmasExisting Cyber Policies
and Must Follow Up ActionsGrey Areas in Cyber Laws

Unit IV: Security Tools and Usage

Knowledge and Identification of Security ToolsCyber Security AspectsCyber Security
Toolkits

Unit V: Cyber Security: Case Studies

Government InstitutionsBanks and Financial Institutions, Commercial Websites, Point of
Sale; issues and Online PaymentReal Time Cases

C) Value Addition Course (VAC) for the Semester I

1) Financial Literacy (2 Credits – 1L + 1P)


UNIT I: Financial Planning and Financial Products
Introduction to Saving; Time value of money; Management of spending and financial
discipline

UNIT II: Banking and Digital Payment

Banking products and services; Digitisation of financial transactions: Debit Cards
{ATM Cards) and Credit Cards; Net banking and UPI, digital wallets; Security and
precautions against Ponzi schemes and online frauds

UNIT Ill: Investment Planning and Management

Investment opportunity and financial products; Insurance Planning: Life and non-life
including medical insurance schemes

UNIT IV: Personal Tax

Introduction to basic Tax Structure in India for personal taxation; Aspects of Personal
tax planning; Exemptions and deductions for individuals; e-filing

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D) General Elective (GE) for the Semester III of [Link] (Hons)

1) Investing in Stock Markets (4 Credits – 3L + 1T)

Unit 1: Basics of Investing

Basics of investment & investment environment. Concept of risk and return, Risk and return
trade-off, Types of investing and investors. Avenues of investments – Equity shares, Preference
shares, Bonds & Debentures, Insurance schemes, Mutual funds, Index funds, ETF. Security
markets - primary Market, secondary Market and derivative market. Responsible Investment.

Unit 2: Fundamental Analysis

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, EBIT, capital gearing ratio, return on investment,
return on equity, EPS and DPS analysis, Industry market ratios: operating profit ratio, net profit
ratio, PE, PEG, price over sales, price over book value, dividend yield, earning yield, debt
equity ratio, eva). Understanding the shareholding pattern of the company.

Unit 3: Technical Analysis

Trading rules (credit balance theory, confidence index, filter rules, market breadth, advances
vs declines) and charting (use of historic prices, simple moving average and MACD, basic and
advanced interactive charts). Do’s & Don’ts of investing in markets.

Unit 4: Indian Stock Market

Primary Markets (IPO, FPO, Private placement, OFS), Secondary Markets (cash market and
derivative market: Futures and Options), 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 in securities: Demat trading, types of orders, using brokerage
and analyst recommendations.

Unit 5: Investing in Mutual Funds

Concept and background of mutual funds: advantages, disadvantages of investing in mutual
funds, types of mutual funds- open-ended, close-ended, equity, debt, hybrid, index funds,
exchange traded funds and money market funds. Factors affecting the choice of mutual funds.
CRISIL mutual fund ranking and its usage. Calculation and use of Net Asset Value.
E) Discipline Specific Elective (DSE) for the Semester III of [Link] (Hons)

1) Organisational Behaviour (4 Credits – 3L + 1T)

Unit 1: Introduction
Organisational Behaviour: Concepts and Determinants; Relationship between Management
and OB; Emergence of OB; Hawthorne Study; Contributing disciplines of OB; OB models.

Unit 2: Individual Behaviour

Foundations of Individual Behaviour; Personality - Type A/B, Big five personality types,
factors influencing personality; Attitude – concept, components, job related attitudes;
Learning- concept, theories and reinforcement; Perception and emotions concept, perceptual
process, factors influencing perception, perceptual errors and distortions; Beliefs and values -
concept and types: terminal values and instrumental values.

Unit 3: Communication and Motivation

Communication – Understanding Communication; Persuasive communication;
Communication styles; Transactional Analysis (TA), Johari Window. Motivation – Why
people work; Need theories (Maslow’s need hierarchy, ERG Theory, McClelland’s Theory);
Theory X and Theory Y, Two Factors Theory; Contemporary Theories of motivation (Self-
Determination Theory, Goal-setting Theory, Reinforcement Theory, Self efficacy Theory).

Unit 4: Group Behaviour and Leadership

Formation of Groups; Group Behaviour - concepts, types- group norms, group roles, and group
cohesiveness; Groups Vs Teams; Group decision making – process and types; Organisational
conflict – nature, sources, and resolution strategies Leadership - Concept and theories; Styles
of leadership; Leadership continuum; Trait, Behavioural and Situational approach; Leadership
grid; Contemporary leadership issue.

Unit 5: Dynamics of Organisational Behaviour

Organisational culture- concept and determinants; Organisational change- importance, types of
change, resistance to change, managing change; Stress- individual and organisational factors,
prevention and management of stress.

2) Financial Markets and Institutions (4 Credits – 3L + 1T)

Unit 1: Introduction
An introduction to financial system - components, inter-linkages between financial system and
economic development, financial intermediation, indicators of financial development (World
Bank); capital allocation-financial institutions vis-a-vis financial markets; evolution of Indian
financial system since 1951; recent reforms and developments in Indian financial system.

Unit 2: Financial Markets I: Money Markets

Financial markets - integration of Indian financial markets with global financial markets;
money market – functions, organisations and participants; money market instruments; role of
central bank in money market; role of Reserve Bank of India in Indian money market; Fixed
Income Money Market and Derivative Association of India (FIMMDA).

Unit 3: Financial Markets II: Capital Markets

Capital Markets - introduction, components, role and functions; equity market methods of
issue; debt market-concept, significance and classification; capital market instruments; raising
funds from global financial markets; primary and secondary markets- concept, similarities,
differences; stock exchanges in India - NSE, BSE; Stock Indices: concept and construction,
Major stock indices - global (including Dow Jones and NASDAQ) and Indian (NIFTY and
BSE-SENSEX); concept of DEMAT account and depositories (NSDL, CDSL); SEBI and
investor protection.

Unit 4: Financial Institutions

Commercial banking - introduction, classification, role, asset liability management, non
performing assets; role of technology in banking sector; financial inclusion, recent
developments in banking including restructuring, privatisation, MUDRA financing; Insurance
- life and non-life insurance companies in India: public and private; Mutual Funds –
introduction and their role in capital market development, types of mutual fund schemes (open
ended vs close ended, equity, debt, hybrid schemes and Exchange Traded Funds (ETFs); Non
banking Financial Companies (NBFCs) – role and types; private equity, venture capital and
hedge funds.

Unit 5: Financial Stability

Financial stability-importance and indicators (World Bank, IMF, RBI); understanding financial
crisis - causes and policy response; global financial crisis (2008); emerging challenges to
financial stability.

3) Financial Reporting Analysis & Valuation (4 Credits – 3L + 1T)

Unit 1: Introduction to Corporate Financial Reporting

Meaning of Financial Statement as per Companies Act, 2013; Corporate Financial Reporting -
meaning, need and objectives; Users of financial reports, Conceptual Framework for financial
reporting. Financial/Accounting information contained in the Financial Statements, their
qualitative characteristics; Presentation of financial statements.
Unit 2: Financial Statements and Disclosures
Components and constituents of Basic Financial Statements; Relevant provisions of the
Companies Act, 2013 for the preparation of Statement of Profit & loss and Balance Sheet.
Contents of annual report, Mandatory and voluntary disclosures through annual report. Report
of the Board of Directors and Auditor’s Report as per Companies Act, 2013; Business
Responsibility and sustainability reporting by listed entities.

Unit 3: Valuation
Valuation of Property Plant and Equipment: Asset valuation techniques : Historical, Fair Value,
Net realisable value, Present value. Valuation of Intangible Assets. Valuation of Inventory.

Unit 4: Elements of Financial Statements

Select Elements of Financial Statements: Revenues- Identification and disclosures, Leases and
Accounting for Tax.

Unit 5: Emerging Trends in Reporting

Accounting for E-commerce business – Introduction, elements of e-commerce transactions,
business models, classification of e-commerce websites, revenue recognition and measurement
of costs. Integrated Reporting – Meaning, Purpose, Salient features of framework. Value
Added Statement.
.
F) Skill Enhancement Course (SEC) for the Semester III

1) Digital Marketing (2 credits – 0L + 2P)

Unit 1: Marketing in the Digital World

Digital marketing: Concept, Features, Difference between traditional and digital marketing,
Moving from traditional to digital Marketing; Digital Marketing Channels: Intent Based- SEO,
Search Advertising; Brand Based-Display Advertising; Community Based-Social Media
Marketing; Others-Affiliate, Email, Content, Mobile.

Unit 2: Content and Email Marketing

Content Marketing: Step-by-step Content Marketing Developing a content marketing strategy
Email Marketing: Types of Emails in email marketing, Email Marketing best practices

Unit 3: Social Media Marketing and Display Marketing

Social Media Marketing: Building Successful Social Media strategy; Social Media Marketing
Channels; Facebook, LinkedIn, YouTube (Concepts and strategies) Display Advertising:
Working of Display Advertising; Benefits and challenges; Overview of Display ad Process.;
Define- Customer, Publisher, Objectives; Format-Budget, Media, Ad Formats, Ad Copy.

Unit 4 Search Engine Marketing

Introduction of SEM: Working of Search Engine; SERP Positioning; online search behaviour,
DMI’s 5P Customer Search Insights Model. Search Engine Optimization: Overview of SEO
Process; Goal Setting-Types. On-Page Optimization: Keyword Research, SEO Process -Site
Structure, Content, Technical Mechanics, Headings, Image & Alt text, Social Sharing,
Sitemaps, Technical Aspects- Compatibility, Structured Data Markup. Off Page Optimisation:
Link Formats, Link Building, Content Marketing, Social Sharing; Black and White Hat
Techniques Search Advertising: Overview of PPC Process; Benefits of Paid Search; Basis of
Ranking; Goal Setting-Objectives; Account Setting-Creation of Google Ads, Campaign
architecture, Campaign setup, Targeting, Bid Strategy, Delivery, Ad Scheduling, Ad Rotation,
Keyword Selection; Ad Copy composition, Ad Extension

2) Social Media Marketing (2 credits – 1L + 1P) – Prerequisite – Passed Digital Marketing

Unit 1: Introduction to Social Media Marketing

Social Media Marketing- Concept and Importance. Social Media Platforms- Online
communities and Forums; Blogs and Microblogs, Social Networks, other contemporary social
media platforms: Goals, Role in Marketing and Use as listening tools. Trends in SMM. Social
Media Influencers.

Unit 2: Social Media Marketing Plan and Performance Measurement

SMM Plan- Setting Goals, Determining Strategies, Identifying Target Market, Selecting Tools,
Selecting Platforms, Implementation: Measuring Effectiveness - Conversion rate,
amplification rate, applause rate: on page and on post level.

Unit 3: Content Creation and Sharing using Case Campaigns

Blogging, Streaming Video and Podcasting: Criteria and approach-70/20/10 with risk variants,
50-50 content, Brand Mnemonic, Brand story. Contextualising content creation. Social Media
Ethics.
G) Value Addition Course (VAC) for the Semester III

1) Digital Empowerment (2 credits – 1L + 1P)

UNIT 1: Digital Inclusion and Digital Empowerment

Needs and challenges; Vision of Digital India: DigiLocker, E-Hospitals, e-Pathshala, BHIM,
e-Kranti; (Electronic Delivery of Services}, e-Health Campaigns; Public utility portals of
Govt. of India such as RTI, Health, Finance, Income Tax filing, Education

UNIT 2: Communication and Collaboration in the Cyberspace

Electronic Communication: electronic mail, blogs, social media; Collaborative Digital
platforms; Tools/platforms for online learning; Collaboration using file sharing, messaging,
video conferencing

UNIT 3: Towards Safe and Secure Cyberspace

Online security and privacy; Threats in the digital world: Data breach and Cyber Attacks;
Blockchain Technology; Security Initiatives by the Govt of India

UNIT 4: Ethical Issues in Digital World

Netiquettes; Ethics in digital communication; Ethics in Cyberspace

H) General Elective (GE) for the Semester V of [Link] (Hons)

1) Project Management (4 credits – 3L + 1T)

Unit 1: Introduction
Concept and attributes of Project, Project Management Information System, Project
Management Process and Principles, Role of Project Manager, Relationship between Project
Manager and Line Manager, Project Stakeholder Analysis, Identification of Investment
opportunities, Project life cycle, Project Planning, Monitoring and Control of Investment
Projects, Pre-Feasibility study, Identify common sources of conflict within a project
environment.

Unit 2: Project Preparation and Budgeting

Technical Feasibility, Marketing Feasibility, Financial Planning: Estimation of Costs and
Funds (including sources of funds), Loan Syndication for the Projects, Demand Analysis and
Commercial Viability (brief introduction to NPV), Project budget, Collaboration
Arrangements, Tax considerations and legal aspects.
Unit 3: Project Scheduling and Appraisal
Decomposition of work into activities, determining activity-time duration. Business Criterion
of Growth, Liquidity and Profitability, Social Cost Benefit Analysis in Public and Private
Sector, Investment Criterion and Choice of Techniques, Estimation of Shadow prices and
Social discount rate.

Unit 4: Project Planning Techniques

Determine project duration through critical path analysis using PERT & CPM techniques.
Resource allocations to activities. Cost and Time Management issues in Project Planning and
Management.

Unit 5: Project Risk and Performance Assessment

Project Risk Management- Identification, Analysis and Reduction, Project quality
management, Project Performance Measurement and Evaluation, Project Report, Project
Closure and Audit.

I) Discipline Specific Elective (DSE) for the Semester V of [Link] (Hons)

1) Organisational Democracy and Industrial Relations (4 credits – 3L + 1T)

Unit 1: Organisational Democracy and Industrial Relations: Introduction

Organisational Democracy: Concept, definition, nature of organisational democracy. elements,
significance of organisational democracy. Industrial Relations: Concept, Nature, Objectives,
Importance, Factors influencing Industrial Relations in changing Environment, Approaches to
Industrial Relations.

Unit 2: Trade Union: Theoretical and Legal Framework

Theories of Trade Union Movement, Definition, Objectives, Registration of trade unions and
Recognitions, Rights, Duties and Liabilities of registered trade union, problems of trade unions,
dissolution of trade union, Factors influencing the growth of trade unions.

Unit 3: Workers' Participation and Collective Bargaining

Worker’s participation: concept, principles, levels, objectives and importance; Strategies to make
participative management more successful; Collective Bargaining: concepts, nature, Negotiations
Techniques and Skills.

Unit 4: Industrial Disputes and Grievance Redressal

Industrial Disputes: concept, essentials of industrial dispute, classification, impact and causes.
Grievance Handlings in industries: concept, meaning and nature of employees’ grievance,
Grievance redressal machinery in India- Preventive Machinery, Settlement Machinery:
conciliation, arbitration and adjudication.
Unit 5: Other Labour Enactments
The Industrial Disputes Act, 1947: Important Definitions; various Authorities, Procedure, Powers
and Duties of Authorities; The Factories Act, 1948: Provisions relating to Health, Safety, Welfare
facilities, working hours, Employment of young persons, The Code on Wages, 2019, Minimum
Wages Act 1948, Payment of Wages Act 1948 (Cover salient features only).

2) International Finance (4 credits – 3L + 1T) (Prerequisite Investment Management in

Semester IV)

Unit 1: International Financial Environment

Evolution of the International Monetary System, Bimetallism, Gold Standard, Bretton Woods
System, Flexible Exchange Rate Regime and Current Exchange Rate Arrangements.
Globalization and Multinational Enterprise. Issues in international finance.

Unit 2: Foreign Exchange Markets

Spot Markets, Spot Rate Quotations, Trading in Spot Markets, Cross Exchange Rates. Forward
Markets: Concept of Forward Rates, Long and Short Forward Positions, Forward Premium and
Discounts. Arbitrage, Hedging and Speculation.

Unit 3: Exchange Rate Determination

Factors affecting Exchange Rate, Relative Inflation Rate, Relative Interest Rate, Relative
Income Levels, Government Controls, expectations, etc. Theories of Exchange Rate (
Purchasing Power Parity, Interest Rate Parity and Fisher’s Effect).

Unit 4: International Financial Markets and Foreign Exchange Risk Management

Foreign Portfolio Investment, International Bond & Equity market, GDR, ADR. International
Financial Instruments, Foreign Bonds, Eurobonds and Global Bonds. Floating rate Notes, Zero
coupon Bonds. Types of risk exposure - Transaction exposure, Economic exposure and
Translation exposure, Measurement of risk exposure. Management of currency risk using
currency forwards and futures, currency options and currency swaps. Interest Rate Risk and its
management.

Unit 5: International Capital Budgeting

Cross border investment decision: Types and issues, Greenfield investment vs. cross border
M&As. Estimation of cash flows from cross border investment projects. Risks in cross border
investment decision-currency risk, political risk, country risk, inflation risk etc. Valuation
techniques by incorporating risk and other factors.
2) Business Tax Procedures and Management (4 credits – 3L + 1T)

Unit 1: Advance Payment of Tax and Collection and Recovery of Tax

Advance payment of Tax; Tax deduction/ collection at source: Provisions, documentation,
returns and Certificates; Interest payable by assessee/ Government; Collection and recovery of
Tax.

Unit 2: Administration and Return of Income

Income Tax authorities; Return of income.

Unit 3: Assessment and Appeals

Assessment, re-assessment and rectification of mistakes; Appeals and revisions; Preparation
and filing of appeals with appellate authorities.

Unit 4: Penalties and Prosecutions

Penalties and Prosecutions; Provisions relating to undisclosed income/ investment; Search,
seizure and survey.

Unit 5: GAAR, Securities Transaction Tax, TAN and TIN

Transactions with persons located in notified jurisdictional area; General anti-avoidance rule
(GAAR); Tax clearance certificate; Securities transaction tax; TAN (Tax Deduction and
Collection Account Number); TIN (Tax Information Network).

J) General Elective (GE) for the Semester V of [Link] (Prog)

1) Finance for Everyone (4 credits – 3L + 1P)

Unit 1: Introduction, Financial Planning and Budgeting

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. 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 a budget; Budget surplus
and budget deficit, Avenues for savings from surplus, Sources for meeting the deficit.

Unit 2: Banking Services

Types 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;
pan card, address proof, KYC norm; Various types of loans – education loan, consumer durable
loan, vehicle loan, housing loan, short term, medium term, long term, microfinance, bank
overdraft, cash credit, mortgage, reverse mortgage, hypothecation, pledge, Agricultural and
related interest rates offered by various nationalized banks; Cashless banking, e-banking, check
counterfeit currency; CIBIL, ATM, net banking, RTGS, NEFT, IMPS, electronic clearance
services (ECS), debit and credit card, app based payment system, bank draft and pay order;
banking complaints and ombudsman.

Unit 3: Financial Services from India Post Office

Post office savings schemes: savings bank, recurring deposit, term deposit, monthly income
scheme, kisan vikaspatra, NSC, PPF, senior citizen savings scheme, Sukanya samriddhi yojana
;india post payments bank. money transfer: money order, e-money order. Instant money order,
collaboration with the western union financial services; movidesh, international money transfer
service, money gram international money transfer, indian postal order.

Unit 4: Insurance Services

Life insurance policies: life insurance, term life insurance, endowment policies, pension
policies, ULIP, health insurance plans, comparison of policies offered by various life insurance
companies, comparison of policies offered by various health insurance companies. Property
insurance policies. Post office life insurance schemes: postal life insurance and rural postal life
insurance.

Unit 5: Stock Markets – Some Basic Concepts

Terms used in stock markets: SENSEX, NIFTY, primary markets, secondary markets, initial
public offering(IPO), follow-on public offering (FPO), offer for sale (OFS), block deal, equity
shares, preference shares, debentures, bonus shares, stock split, dividend, buyback, DEMAT
account, trading account, delivery instruction slip (DISlips),blue chips, defensive stocks, face
value, market value, market capitalisation, pre-opening session, trading session, opening price,
closing price, business days, bull, bear, bull market, bear market, risk, stop loss, derivatives,
call option, put option, hedge, holding period; Tax on short term capital gains and long-term
capital gains, Mutual Fund and its various schemes.

K Discipline Specific Elective (DSE) for the Semester V of [Link] (Prog)

1) Organisational Behaviour (4 credits – 3L + 1T)

Unit 1: Introduction
Organisational Behaviour: Concepts and Determinants; Emergence of organizational behaviour;
Contributing disciplines of OB; OB models.
Unit 2: Individual Behavior
Foundations of Individual Behaviour; Personality- Type A and B, Big five personality types;
Attitude - components, job related attitudes; Learning- concept, theories and reinforcement;
Perception - concept, perceptual process, factors influencing perception; Values - concept and
types: terminal values and instrumental values.

Unit 3: Communication and Motivation

Communication – Understanding Communication; Communication styles; Transactional Analysis
(TA), Johari Window. Motivation – Early Theories of motivation (Need Hierarchy, Theory X and
Theory Y, Two Factors Theory); Contemporary Theories of motivation (Self Determination
Theory, Goal- setting Theory, Reinforcement Theory, Self-efficacy Theory).

Unit 4: Group Behaviour and Leadership

Group Behaviour - concept, types- group norms, group roles, and group cohesiveness; Leadership
- Concept and theories; Styles of leadership; Leadership continuum; Trait, Behavioural and
Situational approach; Contemporary leadership issues.

Unit 5: Dynamics of Organisational Behavior

Organisational culture- concept and determinants; Organisational change- types of change,
resistance to change, managing change; Stress- source, prevention and management of stress.

2) Business Mathematics (4 credits – 3L + 1P)

Unit 1: Matrices
Definition and types; Algebra of matrices; Applications of matrix operations to simple business
and economic problems; Calculation of values of determinants up to third order; Finding the
solution of system of linear equations up to three variables by Matrix Inversion and Cramer’s
Rule.

Unit 2: Differentiation
Concept and rules of differentiation; applications of differentiation - elasticity of demand and
supply, Cost, Revenue, Profit and Break Even Point, Maxima and Minima of functions relating
to cost, revenue and profit.

Unit 3: Integration
Standard forms of Integration Definite integration. Application of Integration to marginal
analysis; Marginal Cost to Cost function, Marginal Revenue to Revenue function, Elasticity of
Demand to Demand function.
Unit 4: Basic Mathematics of Finance
Simple and Compound interest (including continuous compounding); Rates of interest –
nominal and effective and their inter-relationships; Compounding of a sum using different
types of rates.

Unit 5: Linear Programming

Formulation of Linear programming problems (LPPs), Graphical solutions of LPPs. Cases of
unique solutions, multiple optional solutions, unbounded solutions, infeasibility, and redundant
constraints.

3) Auditing (4 credits – 3L + 1T)

Unit 1: Introduction
Meaning and objectives of auditing; nature and scope of auditing; basic principles and
techniques of auditing; Classification of audit; Audit in a computerized environment.

Unit 2: Internal Control and Audit Procedures

Audit planning and documentation; audit evidence; audit sampling, internal check, internal
control, and internal audit.

Unit 3: Vouching and Verification

Vouching – Meaning and objectives; Procedure of Vouching; Vouching of Cash and Bank,
Purchase and Sales; Verification of Assets and Liabilities; Inventory Valuation.

Unit 4: Company Auditors

Qualifications and disqualifications; appointment and rotation, removal, remuneration, rights,
duties and liabilities of Auditors.

Unit 5: Audit Report and Special Audit

Contents and types of audit report, Qualified and Unqualified report; National Financial
Reporting Authority. Special Audit: Banking and Insurance company; Forensic Audit.

4) Business Tax Procedures and Management (4 credits – 3L + 1T)

Unit 1: Advance Payment of Tax and Collection and Recovery of Tax

Advance payment of Tax; Tax deduction/ collection at source: Provisions, documentation,
returns and Certificates; Interest payable by assessee/ Government; Collection and recovery
of Tax.
Unit 2: Administration and Return of Income
Income Tax authorities; Return of income.

Unit 3: Assessment and Appeals

Assessment, re-assessment and rectification of mistakes; Appeals and revisions; Preparation
and filing of appeals with appellate authorities.

Unit 4: Penalties and Prosecutions

Penalties and Prosecutions; Provisions relating to undisclosed income/ investment; Search,
seizure and survey.

Unit 5: GAAR, Securities Transaction Tax, TAN and TIN

Transactions with persons located in notified jurisdictional area; General anti-avoidance rule
(GAAR); Tax clearance certificate; Securities transaction tax; TAN (Tax Deduction and
Collection Account Number); TIN (Tax Information Network).

L) Skill Enhancement Course (SEC) for the Semester V

1) Social Media Marketing (2 credits – 1L + 1P) – Prerequisite – Passed Digital Marketing

Unit 1: Introduction to Social Media Marketing

Social Media Marketing- Concept and Importance. Social Media Platforms- Online
communities and Forums; Blogs and Microblogs, Social Networks, other contemporary social
media platforms: Goals, Role in Marketing and Use as listening tools. Trends in SMM. Social
Media Influencers.

Unit 2: Social Media Marketing Plan and Performance Measurement

SMM Plan- Setting Goals, Determining Strategies, Identifying Target Market, Selecting Tools,
Selecting Platforms, Implementation: Measuring Effectiveness - Conversion rate,
amplification rate, applause rate: on page and on post level.

Unit 3: Content Creation and Sharing using Case Campaigns

Blogging, Streaming Video and Podcasting: Criteria and approach-70/20/10 with risk variants,
50-50 content, Brand Mnemonic, Brand story. Contextualising content creation. Social Media
Ethics.