CURRICULUM AND CREDIT FRAMEWORK

FOR
BACHELOR OF COMMERCE
(Major Statistics)
As per NEP 2020
(Effective from June, 2023)

FACULTY OF COMMERCE
SAURASHTRA UNIVERSITY
UNIVERSITY CAMPUS
RAJKOT - 360005
website: www.saurashtrauniversity.edu.in

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 1

PREAMBLE

Any programme at a higher educational institution seeks to give its students a solid
foundation for the growth of their character, which directly benefits a country's well-being. All
the programmes offered by the Saurashtra University are envisioned in accordance with its
"motto," which is to encourage young people to be devoted and steadfast in their search for
the truth. The Learning Outcomes based Curriculum Framework (LOCF) strives to
cultivate young minds for positive and fruitful character development by fostering their
creative and humanistic abilities for both their individual improvement and the benefit of
society as a whole. The university offers a learning outcome-based programme to give
students the chance to find a way of thinking that will help them reach their full potential.

By making the courses flexible and giving students more options, the LOCF approach aims to
provide targeted, outcome-based syllabi at the undergraduate level with an objective to
arrange the teaching-learning experiences in a more student-centric way. The LOCF approach
has been used to improve the relationship between teachers and students as they participate
in programmes of their choice and discover their inner calling. The emphasis of
undergraduate programs on "preparing minds" will result in people with strong intellectual
faculties, interpersonal skills, courage to lead the world, and compassion and empathy for
fellow human beings. So, the LOCF aspires to improve students' life skills, not just their
employable abilities, in order to help them lead fulfilling personal and social life.

Each programme vividly elaborates its nature and promises the outcomes that are to be
accomplished by studying the courses. The programmes also state the attributes that they
offer to inculcate at the graduation level. A feeling of social justice and harmony are
intertwined with ideals pertaining to students' well-being, emotional stability, critical
thinking, etc. at the graduation level. In short, each programme equips students with the skills
they need for employment, sustainability, and lifelong study. The new B.Com. (Hons.)
curriculum will encourage students to turn their inventions into viable business models for
the country's economic and social prosperity. By providing students with practical experience,
the planned LOCF intends to improve their understanding of the business world and develop
their entrepreneurial talents. The Saurashtra University hopes that the LOCF approach of the
B.Com. (Hons.) programme will motivate students to transit from being passive knowledge-
seekers to becoming active and aware knowledge-creators.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 2

INTRODUCTION:
The National Education Policy (NEP) 2020 (hereafter referred to as NEP or Policy) recognizes
that higher education plays an extremely important role in promoting human as well as
societal well-being and in developing India as envisioned in its Constitution - a democratic,
just, socially conscious, cultured, and humane nation upholding liberty, equality, fraternity,
and justice for all. It notes that “given the 21st century requirements, quality higher education
must aim to develop good, thoughtful, well-rounded, and creative individuals”.
The NEP 2020 states, “Assessments of educational approaches in undergraduate education
that integrate the humanities and arts with Science, Technology, Engineering and
Mathematics (STEM) have consistently shown positive learning outcomes, including
increased creativity and innovation, critical thinking and higher-order thinking capacities,
problem-solving abilities, teamwork, communication skills, more in-depth learning and
mastery of curricula across fields, increases in social and moral awareness, etc., besides
general engagement and enjoyment of learning”

MAIN FEATURES OF THE NEW CURRICULUM FRAMEWORK:

The new curriculum framework will have the following features:
1. Flexibility to move from one discipline of study to another;
2. Opportunity for learners to choose the courses of their interest in all disciplines;
3. Facilitating multiple entry and exit options with UG certificate/ UG diploma/ or degree
depending upon the number of credits secured;
4. Flexibility for learners to move from one institution to another to enable them to have
multi and/or interdisciplinary learning;
5. Flexibility to switch to alternative modes of learning (offline, ODL, and Online learning,
and hybrid modes of learning).
Regulations for Academic Bank of Credit (ABC) and guidelines for Multiple Entry and Exit are
already in place to facilitate the implementation of the proposed “Curriculum and Credit
Framework for Undergraduate Programmes”.

B. COM. PROGRAMMES:
For the Bachelor’s programmes, the undergraduate degree should be of either a three- or
four- year duration, with multiple entry and exit options within this period, with
appropriate certifications.
a) A certificate after completing one year in a discipline or field including vocational
and professional areas;
b) A diploma after two years of study;
c) A Bachelor’s degree after a three-year programme, or
d) The four-year multidisciplinary Bachelor’s programme, however, is the preferred
option since it allows the opportunity to experience the full range of holistic and
multidisciplinary education in addition to a focus on major and minor subjects as
per the student’s preference. The four-year programme may also lead to a degree
with Research, if the student completes a rigorous research project in the major
area(s) of study as specified by the HEI.

OBJECTIVES AS PER NEP 2020:

The guidelines of the proposed multiple entry and exit option will serve the following
objectives:
➢ Remove rigid boundaries and facilitate new possibilities for learners.
➢ Curtail the dropout rate and improve GER
➢ Offer creative combinations of disciplines of study that would enable multiple entry and
exit points.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 3

➢ Offer flexibility in curriculum and novel course options to students in addition to
discipline specific specializations.
➢ Offer different designs of the Master’s programme.
➢ Enable credit accumulation and transfer along with provision of evaluation and
validation of non-formal and informal learning for the award of a degree and encourage
lifelong learning; and
➢ Facilitate encashing credits earned when the learner resumes his/her programmes of
study.

GRADUATE ATTRIBUTES IN B. COM.

The graduate attributes in B. Com. are the outline of the expected course learning outcomes
mentioned in the beginning of each course. The characteristic attributes that a B. Com.
graduate will be able to demonstrate through learning various courses are listed below:
1. Disciplinary Knowledge:
Capability of executing comprehensive knowledge and understanding of one or more
discipline that form part of commerce.
2. Communication Skills:
➢ Ability to communicate long standing unsolved problems in commerce;
➢ Ability to show the importance of commerce as precursor to various market
developments since the beginning of the civilization.
3. Critical Thinking:
➢ Ability to engage in reflective and independent thinking by understanding the
concepts in every area of Commerce and Business;
➢ Ability to examine the results and apply them to various problems appearing in
different branches of Commerce and Business.
4. Problem solving:
➢ Capability to deduce a business problem and apply the class room learning into
practice to offer a solution for the same;
➢ Capabilities to analyse and synthesize data and derive inferences for valid
conclusion;
➢ Able to comprehend solution to sustain problems originating in the diverse
management areas such as Finance, Marketing, Human Resource, and Taxation.
5. Research Related Skills:
➢ Ability to search for, locate, extract, organise, evaluate, and use or present
information that is relevant to a particular topic;
➢ Ability to identify the developments in various branches of Commerce and
Business.
6. Information and Communication Technology (ICT) digital literacy:
Capability to use various technical ICT tools (like spreadsheet) for exploring, analysis,
and using the information for business purposes.
7. Self-directed Learning:
Capability to work independently in diverse projects and ensure detailed study of
various facets of Commerce and Business.
8. Moral and Ethical Awareness/Reasoning:
➢ Ability to ascertain unethical behaviour, falsification, and manipulation of
information;
➢ Ability to manage self and various social systems.
9. Lifelong learning:
Capability of self-paced and self-directed learning aimed at personal development and
for improving knowledge/skill development and reskilling in all areas of Commerce.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 4

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 5
OPERATIONAL DETAILS AS PER NEP 2020:
To enable multiple entry and exit points in the academic programmes, qualifications such as
certificate, diploma, degree are organized in a series of levels in an ascending order from level
4.5 to level 10. Level 5 represents certificate and Level 10 represents research degree.
The four-year undergraduate programme may comprise courses under many categories. Some
of these include:
➢ Major (Core) Courses (68 – 92 Credits including internship)
➢ Minor (Elective) Courses (24 – 32 Credits)
➢ Multidisciplinary Courses (12 Credits)
➢ Ability Enhancement Courses (AEC) (10 Credits)
➢ Skilled Enhancement Courses (SEC) (10 Credits)
➢ Value Added Courses (8 Credits)
➢ Research Projects/Dissertation (12 Credits).

MINIMUM CREDIT REQUIREMENTS TO AWARD DEGREE UNDER EACH CATEGORY

Minimum Credit Requirement

Sr. 3 Years UG 4 Years UG
Broad Category of Course
No. No. of Total No. of Total
Papers Credits Papers Credits
Major (Core) Courses (With
1 16 + 1 68 22 + 1 92
Internship)
2 Minor (Elective) Courses 6 24 8 32
Multidisciplinary/Interdisciplinary /
3 3 12 3 12
Allied Courses (MDC)
4 Ability Enhancement Courses (AEC) 5 10 5 10
5 Skilled Enhancement Courses (SEC) 5 10 5 10
6 Value Added Courses (VAC) 4 8 4 8
7 Research Dissertation - - - 12
TOTAL CREDITS 132 176
9 Vocational / Exit Courses 04

CURRICULAR COMPONENTS OF THE UNDERGRADUATE PROGRAMME

The curriculum consists of major stream courses, minor stream courses and courses from
other disciplines, language courses, skill courses, and a set of courses on Environmental
education, understanding India, Digital and technological solutions, Health & Wellness, Yoga
education, and sports and fitness. At the end of the second semester, students can decide either
to continue with the chosen major or request a change of major. The minor stream courses
include vocational courses which will help the students to equip with job-oriented skills.

Major (Core) Courses (68-92 Credits):

The major would provide the opportunity for a student to pursue in-depth study of a particular
subject or discipline. Students may be allowed to change major within the broad discipline at
the end of the second semester by giving her/him sufficient time to explore interdisciplinary
courses during the first year. Advanced-level disciplinary/interdisciplinary courses, a course in
research methodology, and a project/dissertation will be conducted in the seventh semester.
The final semester will be devoted to seminar presentation, preparation, and submission of
project report/dissertation. The project work/dissertation will be on a topic in the disciplinary
programme of study or an interdisciplinary topic. Internship is also included inthis with 4
credits.
Minor (Elective) Courses (24-32 Credits):

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 6

Students will have the option to choose courses from disciplinary/interdisciplinary minors and
skill-based courses relating to a chosen vocational education programme. Students who take a
sufficient number of courses in a discipline or an interdisciplinary area of study other than the
chosen major will qualify for a minor in that discipline or in the chosen interdisciplinary area of
study. A student may declare the choice of the minor and vocational stream at the end of the
second semester, after exploring various courses.
Vocational Education and Training: Vocational Education and Training will form an integral
part of the undergraduate programme to impart skills along with theory and practical. A
minimum of 12 credits will be allotted to the ‘Minor’ stream relating to Vocational Education
and Training and these can be related to the major or minor discipline or choice of the student.
These courses will be useful to find a job for those students who exit before completing the
programme.

Multidisciplinary/Interdisciplinary / Allied Courses (12 Credits):

All UG students are required to undergo 3 introductory-level courses relating to any of the
broad disciplines given below. These courses are intended to broaden the intellectual
experience and form part of liberal arts and science education. Students are not allowed to
choose or repeat courses already undergone at the higher secondary level (12th class) in
the proposed major and minor stream under this category. Commerce and Management:
Courses include business management, accountancy, finance, financial institutions, fintech, etc.,

Ability Enhancement Courses (AEC) (10 Credits):

Modern Indian Language (MIL) & English language focused on language and communication
skills. Students are required to achieve competency in a Modern Indian Language (MIL) and in
the English language with special emphasis on language and communication skills. The courses
aim at enabling the students to acquire and demonstrate the core linguistic skills, including
critical reading and expository and academic writing skills, that help students articulate their
arguments and present their thinking clearly and coherently and recognize the importance of
language as a mediator of knowledge and identity. They would also enable students to acquaint
themselves with the cultural and intellectual heritage of the chosen MIL and English language,
as well as to provide a reflective understanding of the structure and complexity of the
language/literature related to both the MIL and English language. The courses will also
emphasize the development and enhancement of skills such as communication, and the ability
to participate/conduct discussion and debate.

Skills Enhancement Courses (SEC) (10 Credits):

These courses are aimed at imparting practical skills, hands-on training, soft skills, etc., to
enhance the employability of students. The institution may design courses as per the students’
needs and available institutional resources.

Value-Added Courses (VAC) Common to All UG Students (08 Credits):

1. Understanding India: The course aims at enabling the students to acquire and
demonstrate the knowledge and understanding of contemporary India with its
historical perspective, the basic framework of the goals and policies of national
development, and the constitutional obligations with special emphasis on constitutional
values and fundamental rights and duties. The course would also focus on developing an
understanding among student-teachers of the Indian knowledge systems, the Indian
education system, and the roles and obligations of teachers to the nation in general and
to the school/community/society. The course will attempt to deepen knowledge about
and understanding of India’s freedom struggle and of the values and ideals that it
represented to develop an appreciation of the contributions made by people of all
sections and regions of the country, and help learners understand and cherish the

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 7

values enshrined in the Indian Constitution and to prepare them for their roles and
responsibilities as effective citizens of a democratic society.

2. Environmental science/education: The course seeks to equip students with the ability
to apply the acquired knowledge, skills, attitudes, and values required to take
appropriate actions for mitigating the effects of environmental degradation, climate
change, and pollution, effective waste management, conservation of biological diversity,
management of biological resources, forest and wildlife conservation, and sustainable
development and living. The course will also deepen the knowledge and understanding
of India’s environment in its totality, its interactive processes, and its effects on the
future quality of people’s lives.

3. Digital and technological solutions: Courses in cutting-edge areas that are fast gaining
prominences, such as Artificial Intelligence (AI), 3-D machining, big data analysis,
machine learning, drone technologies, and Deep learning with important applications to
health, environment, and sustainable living that will be woven into undergraduate
education for enhancing the employability of the youth.

4. Health & Wellness, Yoga education, sports, and fitness: Course components relating
to health and wellness seek to promote an optimal state of physical, emotional,
intellectual, social, spiritual, and environmental well-being of a person. Sports and
fitness activities will be organized outside the regular institutional working hours. Yoga
education would focus on preparing the students physically and mentally for the
integration of their physical, mental, and spiritual faculties, and equipping them with
basic knowledge about one’s personality, maintaining self-discipline and self-control, to
learn to handle oneself well in all life situations. The focus of sports and fitness
components of the courses will be on the improvement of physical fitness including the
improvement of various components of physical and skills-related fitness like strength,
speed, coordination, endurance, and flexibility; acquisition of sports skills including
motor skills as well as basic movement skills relevant to a particular sport;
improvement of tactical abilities; and improvement of mental abilities.

The HEIs may introduce other innovative value-added courses relevant to the discipline or
common to all UG programmes.

Summer Internship /Apprenticeship (04 Credits):

A key aspect of the new UG programme is induction into actual work situations. All students
will also undergo internships / Apprenticeships in a firm, industry, or organization or Training
in labs with faculty and researchers in their own or other HEIs/research institutions during the
summer term. Students will be provided with opportunities for internships with local industry,
business organizations, health and allied areas, local governments (such as panchayats,
municipalities), Parliament or elected representatives, media organizations, artists, crafts
persons, and a wide variety of organizations so that students may actively engage with the
practical side of their learning and, as a by-product, further improve their employability.
Students who wish to exit after the first two semesters will undergo a 4-credit work-based
learning/internship during the summer term in order to get a UG Certificate.

1. Community engagement and service: The curricular component of ‘community

engagement and service’ seeks to expose students to the socio-economic issues in
society so that the theoretical learnings can be supplemented by actual life experiences
to generate solutions to real-life problems. This can be part of summer term activity or
part of a major or minor course depending upon the major discipline.

2. Field-based learning/minor project: The field-based learning/minor project will

attempt to provide opportunities for students to understand the different socio-

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 8

economic contexts. It will aim at giving students exposure to development-related
issues in rural and urban settings. It will provide opportunities for students to observe
situations in rural and urban contexts, and to observe and study actual field situations
regarding issues related to socioeconomic development. Students will be given
opportunities to gain a first-hand understanding of the policies, regulations,
organizational structures, processes, and programmes that guide the development
process. They would have the opportunity to gain an understanding of the complex
socio-economic problems in the community, and innovative practices required to
generate solutions to the identified problems. This may be a summer term project or
part of a major or minor course depending on the subject of study.

Research Dissertation (12 Credits)

Students choosing a 4-Year Bachelor’s degree (Honours with Research) are required to take up
research projects in the Major discipline under the guidance of a faculty member. The students
are expected to complete the Research Project in the seventh and eighth semester. The
research outcomes of their project work may be published in peer-reviewed journals or may
be presented in conferences /seminars or may be patented.

Other Activities:
This component will include participation in activities related to National Service Scheme
(NCC), National Cadet Corps (NCC), adult education/literacy initiatives, mentoring school
students, and other similar activities.

Pedagogical approaches:
The Learning Outcomes-Based Approach to curriculum planning and transaction requires that
the pedagogical approaches are oriented towards enabling students to attain the defined
learning outcomes relating to the courses within a programme. The outcome-based approach,
particularly in the context of undergraduate studies, requires a significant shift from teacher-
centric to learner-centric pedagogies, and from passive to active/participatory pedagogies.
Every programme of study lends itself to the well-structured and sequenced acquisition of
knowledge and skills. Practical skills, including an appreciation of the link between theory and
practice, will constitute an important aspect of the teaching-learning process. Teaching
methods, guided by such a framework, may include lectures supported by tutorial work;
practicum and field-based learning; the use of prescribed textbooks and e-learning resources
and other self-study materials; field-based learning/project, open-ended project work, some of
which may be team-based; activities designed to promote the development of
generic/transferable and subject- specific skills; and internship and visits to field sites, and
industrial or other research facilities etc.

INFRASTRUCTURE REQUIREMENT:
The Departments offering a 4-year UG Degree (Honours with Research) must have the
required infrastructure such as the library, access to journals, computer lab and
software/statistical software and at least two permanent faculty members who are
recognized as Ph.D. supervisors. The Departments already recognized for conducting the
Ph.D. programme may conduct a 4-year UG Degree (Honours with Research) without obtaining
any approval from the affiliating University.

Government of Gujarat will prepare and release Standard Operating Procedure (SOP)
instructions and eligibility criteria for all its institutions who can offer courses in Fourth
year.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 9

ORDINANCES AND REGULATIONS:
Ordinances & Regulations for the Degree of Bachelor of Commerce (B.Com.) (As Per NEP 2020)
are as under:

O. GEN. B.COM. – 1:
A candidate for the Degree of Bachelor of Commerce (B.COM.) must have passed the higher
secondary (12th standard) school certificate examination of the Gujarat Secondary and Higher
Secondary Education Board or an examination recognized as equivalent there to with the
attainments of subject/subjects mention and will be required to pass all six Semester End
Examinations for the Degree of Bachelor of Commerce and for the 4 Year Degree of Bachelor of
Commerce (Honours/Honours with research) students will be required to pass all eight
Semester End Examinations.

O. GEN. B.COM. – 2:
Definitions of Key Words:
1. Academic Year: A semester comprises 90 working days and an academic year is
divided into two semesters.
2. Course: Usually referred to, as ‘paper/subject’ is a component of a programme. All
courses need carry the same weightage. The courses should define learning objectives
and learning outcomes. A course designed to comprise lectures outreach activities /
project work / viva / seminars/assignment/ presentations etc. or a combination of
some of these.
3. Programme: An educational programme leading to award of the Certificate in
Commerce, Diploma in Commerce, Degree Certificate and Honours or Honours with
Research Degree.
4. Major Discipline: Major discipline is the discipline or subject of main focus and the
degree will be awarded in that discipline. Students should secure the prescribed
number of credits (about 50% of total credits) through core courses in the major
discipline.
5. Minor Discipline: Minor discipline helps a student to gain a broader understanding
beyond the major discipline. For example, if a student pursuing Statistics major obtains
a minimum of 16 credits (50% of total 32 credits of minor) from a bunch of courses then
the student will be awarded B.Com. degree with a Major in Statistics with a any one
Minor Subject.
6. Multidisciplinary Courses: These courses are intended to broaden the intellectual
experience and form part of liberal arts and science education.
7. Ability Enhancement Courses: The courses aim at enabling the students to acquire
and demonstrate the core linguistic skills, including critical reading and expository and
academic writing skills, that help students articulate their arguments and present their
thinking clearly and coherently and recognize the importance of language as a mediator
of knowledge and identity.
8. Skills Enhancement Courses: These courses are aimed at imparting practical skills,
hands-on training, soft skills, etc., to enhance the employability of students. The
institution may design courses as per the students’ needs and available institutional
resources.
9. Value-Added Courses: The course aims at enabling the students to acquire and
demonstrate the knowledge and understanding of contemporary India with its
historical perspective, the basic framework of the goals and policies of national
development, and the constitutional obligations with special emphasis on constitutional
values and fundamental rights and duties.
10. Summer Internship /Apprenticeship: key aspect of the new UG programme is
induction into actual work situations. All students will also undergo Internships /
Apprenticeships in a firm, industry, or organization or Training in labs with faculty and

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 10

researchers in their own or other HEIs/research institutions during the summer term.
Students will be provided with opportunities for internships with local industry,
business organizations, health and allied areas, local governments (such as panchayats,
municipalities), Parliament or elected representatives, media organizations, artists,
crafts persons, and a wide variety of organizations so that students may actively engage
with the practical side of their learning and, as a by-product, further improve their
employability.
11. Vocational Courses: Vocational Education and Training will form an integral part of
the undergraduate programme to impart skills along with theory and practical.
12. Research Dissertation: Students choosing a 4-Year Bachelor’s degree (Honours with
Research) are required to take up research dissertation under the guidance of a faculty
member. The students are expected to complete the Research Dissertation in the eighth
semester.
13. Credit: It determines the number of hours of instruction required per week over the
duration of a semester. One credit is equivalent to one hour of teaching per week, One
credit for tutorial work means one hour of engagement per week, A one-credit course in
practicum or lab work, community engagement and services, and fieldwork in a
semester mean two-hour engagement per week, A one-credit of Seminar or Internship
or Studio activities or Field practice/projects or Community engagement and service
means two-hour engagements per week.
14. Letter Grade: It is an index of the performance of students in a said course. Grades are
denoted by letters O, A+, A, B+, B, C, P, F and Ab.
15. Credit Point: It is the product of grade point and number of credits for a course.
16. Semester Grade Point Average (SGPA): It is a measure of performance or work done
in a semester. It is ratio of total credit points secured by a student in various courses
registered in a semester and the total course credits taken during that semester. It shall
be expressed up to two decimal places.
17. Cumulative Grade Point Average (CGPA): it is a measure of overall cumulative
performance of a student over all semesters. The CGPA is the ratio of total credit points
secured by a student in various courses in all semesters and the sum of the total credits
of all courses in all the semesters. It is expressed up to two decimal places.

O. GEN. B.COM. – 3:
B.Com. Degree programme is of three/four academic year’s duration consisting of six/eight
semesters, which will be required to be completed within 7 years from the date of his/her first
admission in the First Semester.

O. GEN. B.COM. – 4:
B.Com. Three years (six semesters)/ Four years (eight semesters) Degree programme is a
regular fulltime programme. A student can pursue two full time academic programmes in
physical mode provided that in such cases, class timing for one programme do not overlap the
class timings of the other programme (As per Ord. Gen. 27). Students can pursue two academic
programmes, one in full time and physical mode and another in Open and Distance Learning
(ODL)/ Online mode; or up to two ODL/Online programmes simultaneously.

O. GEN. B.COM. – 5:
Medium of Instruction & Examination shall be English, Hindi or Gujarati as the case may be
which will not be changed during the entire Degree programme.

O. GEN. B.COM. – 6:
B.Com. Programme of the University as per NEP 2020 is implemented along with the
Continuous and Comprehensive Evaluation (CCE) and minimum attendance is at least 80%
attendance.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 11

O. GEN. B.COM. – 7:
Students will have to comply with the requirements relating to physical Training, Athletics,
Sports, N.C.C. or N.S.S. or Swachh Bharat Abhiyan / Major Sports or Shram Dan Yojana of
government of Gujarat as the case may be.

O. GEN. B.COM. – 8:
Admission granted by the affiliated college/institution to any student shall be provisional till
the enrolment/registration/enlistment is made by the University & in case admission is
granted at the risk of student on the basis of provisional eligibility certificate the conditions &
instructions given by the University Circular published from time to time should be complied
within the time limit fixed by the University, term kept by the such a student will be forfeited
and no fees on any account will be refunded.

O. GEN. B.COM. – 9:
All admitting authority (Including the College/University Department/ P. G. Centre/Institute or
centralized admission committee etc.) will have to strictly observe the provisions of
reservation policy of the Govt./U.G.C./Rehabilitation Council of India etc. before admission
process is under taken the authority will ascertain quota & number of seats available for
reserved class candidates and allotted to the eligible candidates. The data based information
should also be provided to the University only after conclusion of entire process of admission.

O. GEN. B.COM. – 10:

The main aim of the NEP-2020 is to facilitate Multiple Entry and Exit options with UG
certificate/ UG diploma/ or degree, depending upon the number of credits secured. The Entry
and Exit options for students, who enter the B.Com. programme, are as follows:

1ST YEAR:
Entry 1: The entry requirement for Level 4.5 is Higher Secondary School Leaving
Certificate obtained after the successful completion of Grade 12 and should meet the
entrance requirements, availability of seats, admission and fees regulations of the
institutions. A programme of study leading to entry into the first year of the Bachelor’s
degree is open to those who have met the eligibility requirements, including specified
levels of attainment at the higher secondary level of education specified in the
programme admission regulations. Admission to the Bachelor degree programme of
study is based on the evaluation of documentary evidence (including the academic
record) of the applicant’s ability to undertake and complete a Bachelor’s degree
programme.

Exit 1: UG Certificate: A UG certificate shall be awarded if a student exit at the end of

year one (two semesters) after successfully securing 44 credits. The student also
needs to secure 4 additional credits in summer internship/Apprenticeship in the
major discipline or multidiscipline offered course. These students are allowed to re-
enter the degree programme within three years and complete the degree programme
within the stipulated maximum period of seven years.

2ND YEAR:
Entry 2. The entry requirement for Level 5.0 is a Certificate in Commerce obtained
from any institution after completing the first year (two semesters) of the
undergraduate programme and meet the entrance requirements, availability of seats
and admission and fees regulations of the institutions.

Exit 2: UG Diploma: A UG diploma shall be awarded if a student exit after two years
(four semesters) after successfully securing 88 credits from level 4.5 to 5.0, with 44

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 12

credits at level 5.0. The student also needs to secure 4 additional credits in summer
internship/Apprenticeship in major discipline or multidiscipline offered course.
These students are allowed to re-enter within a period of three years and complete the
degree programme within the maximum period of seven years.

3RD YEAR:
Entry 3. The entry requirement for Level 5.5 is a UG Diploma obtained from any
institution after completing two years (four semesters) of the undergraduate and meet
the entrance requirements, availability of seats and admission and fees regulations of
the institutions.

Exit 3: On successful completion of three years, the relevant Bachelor of Commerce

Degree shall be awarded (Level 5.5). A Bachelor’s degree requires minimum 132
credits from levels 4.5 to 5.5, with minimum 44 credits at level 4.5, minimum 44
credits at level 5.0, and minimum 44 credits at level 5.5.

4TH YEAR:
Entry 4. A student seeking admission to a 4-year bachelor of commerce degree
(Honours/Honours with Research) (Level 6.0) in a specified field of learning, must have
completed all requirements of the relevant three-year bachelor of commerce degree
(Level 5.5) and meet the entrance requirements, availability of seats and admission and
fees regulations of the institutions.

After completing the requirements of a three-year Bachelor’s degree programme,

candidates shall be allowed to continue studies in the fourth year of the undergraduate
programme to pursue and complete the Bachelor’s degree in Honours and candidates
who meet a minimum 75% shall be allowed to continue studies in the fourth year of
the undergraduate programme to pursue and complete the Bachelor’s degree in
Honours with Research.

Exit 4: 4-year UG Degree (Honours): A four-year UG Honours degree in the major

discipline will be awarded to those who complete a four-year degree programme with
176 credits and have satisfied the credit requirements including 12 credits from O-J-T
or equivalent courses.

4-year UG Degree (Honours with Research): Students who secure 75% marks and
above in the first six semesters and wish to undertake research at the undergraduate
level can choose a research stream in the fourth year. They should do a research
dissertation under the guidance of a faculty member of the University/College. The
research dissertation will be in the major discipline. The students, who secure 176
credits, including 12 credits from a research dissertation, are awarded UG Degree
(Honours with Research).

Summary of Multiple Exit System:

UG Certificate will be awarded when a student exits after
1 UG Certificate completion of first year with 44 credits along with successfully
completion of vocational course of 4 credits.
UG Diploma will be awarded when a student exits after
2 UG Diploma completion of second year with 88 credits along with
successfully completion of vocational course of 4 credits.
Bachelor of Commerce Degree will be awarded when a student
3 UG Degree
exits after completion of 3 years with 132 Credits.
4 UG Degree Bachelor of Commerce Degree (Honours) will be awarded when a
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 13
Honours student exits after completion of 4 years with 176 Credits.
UG Degree Bachelor of Commerce Degree (Honours with Research) will be
5 Honours with awarded when a student exits after completion of 4 years with
Research 176 Credits including 12 credits from a research dissertation.

O. GEN. B.COM. – 11:

The Departments offering a 4-year UG Degree (Honours with Research) must have the required
infrastructure such as the library, access to journals, computer lab and software/statistical
software and at least two permanent faculty members who are recognized as Ph.D. supervisors.
The Departments already recognized for conducting the Ph.D. programme may conduct a 4-
year UG Degree (Honours with Research) without obtaining any approval from the affiliating
University. Follow the instructions and eligibility criteria as per Standard Operating
Procedure (SOP) released by Government of Gujarat for all its institutions who can offer
courses in Fourth year.

O. GEN. B.COM. – 12:

Lateral entry in different institutions: A student who wants to change the institution in
continuation of academic year, he/she can change the institution based on minimum 70%
matching of course curriculum and meet the entrance requirements, availability of seats and
admission & fees regulations of that HEIs. All other conditions will be application to complete
the programme.

O. GEN. B.COM. – 13:

A regular candidate of an affiliated college having obtained minimum marks for passing in CCE
(i.e. 18 out of 50 and 9 out of 25) and SEE (i.e. 18 out of 50 and 9 out of 25) or more but
fails to obtain minimum 36% aggregate marks will be required to re-appear in both the
component viz CCE and SEE. In such a case candidate will not be required to keep term for the
respective semester. The marks of the examination in which the student has passed will be
carried forward.
Theory Internal
No Result Require to Appear in Exam
(SEE) (CCE)
1 Pass Pass Pass N. A.
2 Pass Fail Fail Internal Only
3 Fail Pass Fail Theory Only
4 Fail Fail Fail Both (Theory & Internal)

O. COM. – 1
Admission to the First Semester Bachelor of Commerce will be granted to an applicant who is
eligible to apply for admission to the First Semester of B.Com. as per University rules strictly in
order of merit determined on the basis of marks which is taken into account while determining
the percentage by the examining authority. Preference will be given to those who have pass
H.S.C. (Std. 12th Commerce) examination in the immediate preceding year.

O. COM. – 2
Defence personnel dependent or from any other recognized university who has on account of
transfer from other state to the state of Gujarat passed First or Second year examination by
obtaining 36% of marks or equivalent grade under three years Degree programme from other
recognized University shall be eligible to obtain admission in semester – III or V (as the case
may be) Provided.:
- That the exam & subjects with which he/she has passed above said examinations are the
same or comparable/convertible with the teaching & examination scheme of the University.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 14

- That if he/she applies for admission in the mid of semester but within 15 days from the
date of his/her parents joining in the state of Gujarat, the deficiency in attendance up to
25% will be condoned by the principal of the concerned affiliated college.
- Admitted candidate will have to keep terms for semester – III to VI or V & VI as a regular
other candidate & all applicable provisions of the University Ordinances & Regulations &
Rules shall apply to the candidate.
- The result of such a candidate at the end of semester – III, IV & V will be declared in normal
course with other candidates result. The result of semester VI (Final semester) will be
declared by converting percentage of marks or grade which candidate has obtained at the
examination of other University in first/second year as per provisions contained in
Curriculum as per NEP 2020 introduced by the University w.e.f. academic year 2023- 2024.

O. COM. – 3
If a candidate fails to obtain minimum marks for passing in particular course / subject at
University Semester End Examination, he/she will be required to reappear in that
course/subject without keeping term for that semester. The candidate will have to reappear in
the semester end examination by paying fresh examination fee along with application form
such candidate when he/she obtains minimum or more than minimum marks for passing in
the subject / course his/her marks of reappearance will be carry forwarded for determining
his/her class/CGPA.

O. COM. – 4
Fifty percent marks of internal evaluation shall be within the exclusive pure view of the
concerned affiliated college which requires purity, transparency accuracy in the evaluation &
assessment of students. Benefits of Re-assessment scheme will not be made available to the
students in this regard.

O. COM. – 5
To successfully complete a course, a candidate will be required to obtain minimum 18 out of
50 mark and 9 out of 25 in CCE (Internal) examination as well as 18 out of 50 marks and 9
out of 25 in Semester End Examination (External examination) and should have also
obtained 36% of marks in aggregate in each of the course and necessary credits as prescribed
in the Curriculum/syllabus.

R. COM. – 1
The candidate admitted to the first semester of B.Com. will be eligible to appear at the
University Semester End Examination provided he/she fulfils all the conditions, mentioned in
the Ordinances, Regulations & rules of the University.

R. COM. – 2
The scheme of examination and distribution of marks for the various subjects of study at the
First, Second, Third, Fourth, Fifth and Sixth, Seventh and Eighth semester of B.Com.
Examination under three years/four years course will be the same as shown in the Course
Structure.

R. COM. – 3
Candidates desirous of appearing at the any Semester End Examination for B.Com. Degree
examination, must forward their applications in the prescribed from accompanied by a
certificate of attendance to the Registrar of the University through the Principal of the college
on or before the date prescribed for the purpose.

R. COM. – 4
Marks and Credit Hours:

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 15

(1) 4 Credit Theory Course: Total marks of each theory course are 100 (University
Examination of 50 Marks + Internal Examination of 50 Marks). Total credit/lecture
hours of each course are 60.

(2) 2 Credit Theory Course: Total marks of each theory course are 50 (University
Examination of 25 Marks + Internal Examination of 25 Marks). Total credit/lecture
hours of each course are 30.

R. COM. – 5
Students can choose courses from the available Pool of Course for B.Com. Semester I to VIII
(Level 4.5 to 6) is as under:

(1) MAJOR COURSES:

The students are expected to comply with a particular discipline/ field/ domain. Course/
Subject that is mandatory for a student to study as a core requirement is termed as Major
(Core) Course. This course would provide opportunity for a student to pursue in-depth study
of a particular subject or discipline. Students may be allowed to change major within the broad
discipline at the end of the second semester by giving her/ him sufficient time to explore
interdisciplinary courses during the first year. Major courses may be in Statistics etc.

At the end of the second semester, students can decide either to continue with the chosen
major or request a change of major provided he fulfils the eligibility criteria for changing
stream.

The Minor courses include vocational courses which will equip the students with job-oriented
skills.

Change of Major: Students can opt for a change of major within the broad discipline (Natural
and Physical Sciences, Mathematical, Statistics, and Computational Sciences, Library,
Information and Media Sciences, Commerce and Management, and Humanities and Social
Sciences) at the end of the first year.

A student, who has planned to pursue B.Sc. Physics in first year, if he/ she wants to change to
B.A. Hindi after one year of study, institute can allow him to continue to pursue his/her study
in B.A. Hindi, provided the fulfilment of entry eligibility criteria, availability of seats,
assessment of capacity of students, and by providing the required extra course/ bridge courses
( a student may be suggested to attend the ongoing classes/ extra classes which he has missed
in 1st year). After three/ four years of study, he/ she will be awarded with UG Degree/
Honours/ Honour with research in Hindi.

If he/ she exits after 1st year of study in B.Sc. Physics, he will be awarded UG Certificate in
Physics.

Single Major/Double Major:

Bachelor’s Degree Programmes with Single Major: A learner must secure a minimum 50% of
total credits (68/92 credits) from the major discipline courses for the 3-years/4-years
bachelor’s degree to be awarded a single major degree.

For example, in a 3-year UG programme, total number of credits to be earned is 132, a student
of Economics with a minimum of 66 credits will be awarded a B.Sc. in Economics with a single
major. Similarly, in a 4-year UG programme, total number of credits to be earned is 176, a
student of Economics with a minimum of 88 credits will be awarded a B.Sc. (Honours/Honours
with Research) in Economics in a 4-year UG programme with single major.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 16

Bachelor’s Programmes with Double Major: A learner must additionally secure a minimum
36% of total credits (53/70 credits) from the second major discipline specific courses for the 3-
years/4-years bachelor’s degree to be awarded a double major degree. In short, student can
opt two major (core) subjects as per their own choices.

The main reason for double major study is to have a grip over two subjects which would give
the student an edge in the job market. Moreover, in order to study one discipline, a student
must have prior knowledge of another discipline.

For example, the knowledge of mathematics is important to the study of economics. In a 3-year
UG programme, the total number of credits to be earned is 132, a student of Mathematics with
a minimum of 53 credits will be awarded a double major B.Sc. in Economics with Mathematics.
Similarly, in a 4-year UG programme, the total number of credits to be earned is 176, a student
of Mathematics with a minimum of 70 credits will be awarded a double major B.Sc.
(Honours/Honours with Research) in Economics with Mathematics in a 4-year UG programme.

Discipline Courses (Major)

Commerce 1. Accountancy 13. Company and Compensation Law
2. Accounting and Finance 14. Economics
3. Advanced Business Studies 15. Finance And Financial Market
4. Aviation, Hospitality & Travel 16. Financial Markets
5. Banking and Insurance 17. Indian Institute of Sustainability
6. Business Administration 18. Labour Management
7. Business Economics 19. Management Studies
8. Business Intelligence 20. Maritime Management
9. Business Law 21. Mass Communication
10. Business Management 22. Professional Training
11. Commerce and Business 23. Public Policy and Governance
Management 24. Statistics
12. Cooperative Management and 25. Tourism and Travel Management
Rural Studies

(2) MINOR COURSES:

It is very specific or specialized or advanced or supportive to the discipline/ subject of study or
which provides an extended scope, or which enables exposure to some other discipline/
subject/ domain or nurtures the candidate’s skills. It may be same or other discipline specific.

Students will have the option to choose courses from disciplinary/interdisciplinary minors and
skillbased courses relating to a chosen vocational education programme. Students who take
enough courses in a discipline or an interdisciplinary area of study other than the chosen major
will qualify for a minor in that discipline or in the chosen interdisciplinary area of study. A
student may declare the choice of the minor and vocational stream at the end of the second
semester, after exploring various courses.

1. 50% of the total credits from minors must be secured in the relevant subject/discipline
and another
2. 50% of the total credits from a minor can be earned from any discipline as per students’
choice.

VOCATIONAL EDUCATION AND TRAINING: Vocational Education and Training will form an
integral part of the undergraduate programme to impart skills along with theory and practical.
3 courses (12 credits) under minor category, shall be offered which will be related to the major

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 17

or minor discipline or choice of the student. These courses must be aligned with National Skills
Qualification Framework (NSQF).

List of Vocational Courses

Discipline Vocational Courses
Commerce 1. Business Administration 7. Retail
2. Office Secretary Training 8. Office Assistantship
3. Marketing & Salesmanship 9. Financial Market Management
4. Accountancy & Auditing 10. Insurance & Marketing
5. Accounting & Taxation 11. Stenography & Computer Applications
6. Small & Medium Enterprises 12. Banking & Financial Services

(3) MULTIDISCIPLINARY COURSES:

All ug students are required to undergo 3 introductory-level courses (4 credits of each course)
Relating to any of the broad disciplines given below. These courses are intended to broaden the
Intellectual experience and form part of liberal arts and science education. Students are not
allowed To choose or repeat courses already undergone at the higher secondary level (12th
class) in the Proposed major and minor courses of the same level under this category.

Discipline MDC Courses

Commerce 1. Philosophy and Management 8. Mathematics for Commerce
Studies 9. Econometrics
2. Sports and Health Care 10. Forensic Accounting
Management 11. History of Statistics
3. Green Management 12. Corporate Communication
4. Cloud Accounting 13. Welfare Economics
5. Application of Statistics in 14. Agriculture Economics
Economics 15. Industrial Economics
6. Gandhian Economics and Rural 16. Environmental Economics
Development 17. Sportonomics
7. Technical Communication 18. Rural Economics
Management 19. Health Economics

(4) ABILITY ENHANCEMENT COURSE (AEC)

These courses shall be offered in combination of courses like Modern Indian Language (MIL) &
English language focused on language and communication skills. The aim of these courses is to
acquire and demonstrate the core linguistic skills, including critical reading and expository and
academic writing skills to the students.

The HEIs may introduce courses relevant to the discipline or common to all UG programmes.
List of few AEC courses are as below. HEIs can either choose course from the list or define the
course by their own way.
A. Modern Indian Languages
Assamese Bangla Bodo Dogri
Gujarati Hindi Kashmiri Kannada
Konkani Maithili Malayalam Manipuri
Marathi Nepali Oriya Punjabi
Tamil Telugu Santali Sindhi
Urdu Sanskrit

B. English Languages and other courses

1. Practical English, Journalistic Writing

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 18

2. Functional Grammar and Composition
3. Journalistic Writing
4. English and Communication Skills
5. Business Communication
6. Marketing and Mass communication
7. Translation and interpretation in Guajarati to English
8. Personality Development
9. Environment Conservation & Disaster Management
10. Life Skills
11. Public Speaking

(5) SKILLS ENHANCEMENT COURSES (SEC):

These courses are aimed at imparting practical skills, hands-on training, soft skills, life skills,
etc., to
enhance the employability of students.

The HEIs may introduce courses relevant to the discipline or common to all UG programmes.
List of SEC Courses:
• Presentation Skills • Web Development and
• Team Building Designing
• Stress Management • Bakery and Confectionery
• Personality Development • Game Designing
• Time Management • Foreign Language
• Prompt Engineering • Environmental Auditing
• Tally Accounting • Electronic Product Testing
• Photography and Editing • Innovation and
• Office Management Entrepreneurship
• HR Analytics • Web design and Development
• Organic Farming • Introduction to cloud
• Wealth Management computing
• Portfolio Manager • Lab Testing and Quality
• Family Business Assurance
• Management • Chemistry Lab Operations and
• Mobile Repairing Safety Measures
• Public Speaking • Environmental impact and risk
• Social and Life Skills assessment
• Beautician • Chemistry of Cosmetics and
• Holistic wellbeing Hygiene Products
• Fashion Designing • Sustainability Reporting
• Creative Writing • Design Thinking
• Art of Translation • Leadership Skills
• IT Skills & Data Analysis
• Basic IT Tools • भा रता य वा स्तुववज्ञा नकला
• Advance Spreadsheet Tools • संस्कृ त अवभनयकल
• Statistical Software Package • संसा् काृ त रां गमां चकला
• Financial Databased and • नृता् य ना ट् यश स्त्र (भरतमाु ना :
• Analysis Software
ना ट्य श स्त्र नुस र)
• Essentials of Python
• Digital Marketing • ६४ कल - पररचय एवं प्र व ण्य
• Social Media Marketing (वा ता् स्य यन का मसूत्रा नुसा र)
• Graphics Designing and Animation • पतंजल:- अष्ा ां गयोग

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 19

• Entrepreneurship Skills • अवभलाखववद् या
• Catering Management • संस्कृ त एवं कं प्यूटरकल
• Radio Jockey
• अनुव द कौशल्य एवं कल
• Meditation and Yoga
• Tourism Management • वैददक स वहत्य पय वरण संरक्षण-
• Temple Management उप य ााः
• working with People • वैददक स वहता् या काृ वषकमा
• Life Skills Education • षोडश संस्क र :
• Finance for Everyone • यज्ञववज्ञा नमा्
• Personal Financial Planning
• Yoga in Practice • वलवपववज्ञा नमा्
• Cyber Sphere and Security: Global • पा ठसंप दन कला हस्तप्रत
Concerns ववज्ञा न
• Childcare Management • भ ष प्रवश - प्र व ण्य भ ष
• Sound Engineering • शुद्ध करण कौशल्य
• मां त्राोच्चा र वचदकता् सा पद्धवत
• कमा का ां डववद् या

(6) VALUE ADDED COURSE (VAC):

The course aims at enabling the students to acquire knowledge and understanding and equip
them with the ability to apply the acquired knowledge, skills, attitudes, and values to take
appropriate actions in professional and day to day life.

These courses may be relevant to Indian Knowledge System, environmental science/

education, digital and technical solutions and health & wellness, yoga education, sports, and
fitness. The HEIs may introduce courses relevant to the discipline or common to all UG
programmes.

List of VAC Courses:

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 20

• National Service Scheme (NSS) • Fine Arts
• National Cadet Corps (NCC) • Applied Arts
• Ayurveda and Nutrition • Literature Culture and Cinema
• Constitutional Values and • Critical and Logical Thinking
Fundamental • Development
• Duties • Indian constitution
• Sports and Fitness • Effective Waste Management
• Emotional Intelligence • Conversation of Biological diversity
• Digital Empowerment • Management of Biological
• Ethics and Culture resources
• Culture and Communication • Forest and Wildlife conversation
• Ethics and Values in Ancient Indian • Machine Learning
• Traditions • Interpersonal Skills
• Fit India • Cultural Event Management
• Gandhi and Education • Emotional Intelligence
• Panchkosha: Holistic Development of • Social Skills
• Personality • Spiritual Well being
• Yoga • Application Design
• Environmental Studies
• Climate Change • श्र मद् भगवतग त
• Renewable Energy
• Water Harvesting • संस्काृ तश स्त्रा मा नवलाू ल्य वन

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 21

• Human Values and Ethics • न वतश स्त्र एवं संस्कृ तश स्त्र
• Sustainable Development and Living
• Drone Technology मा नवमूल्या वन
• Deep Learning • भ रत यपरं पर य ं
• 3D Machining
• Data Analysis वनवहतववज्ञा नमा्
• Sports for Life मह भ रतस्य- अनुश सनपव-
• Swachh Bharat
• The Art of Being Happy • प्रशा सनना वत ाााः मनुस्मृवत
• Vedic Mathematics एवं य ज्ञवल्ा्यस्मृत्य ं
• Visual and Performing Arts
• Indian Bhakti Tradition Culture and
• वनवहतज वनव्यवह र ााः
• Human Values • न वतकथ य ं व्यवह रबोध ााः
• उपवनषद आध्य त्मववद्य
• संस्कृ तस वहत्य
लाौदककन्य य ा ाााः इत्या दद

Students can choose courses from the above pool of the courses. As per UGC Curriculum
and Credit Framework for Undergraduate Programs, it has paved the way to offer a maximum
36% of the credit/learning through online courses. The courses shall be approved by
institutions as per the existing UGC regulations.

Whereas it provides the flexibility to students to switch to alternate modes of learning i.e.,
Offline, ODL, Online Learning and Hybrid mode of learning.

SWAYAM (Study Webs of Active-Learning for Young Aspiring Minds) platform has been made
available by the Government of India for online courses. The online learning courses available
on the SWAYAM Platform will be considered for credit transfer. Any regular student will be
permitted to opt for only up to 36% of the total courses being offered, through the online
learning courses provided through the SWAYAM platform.

Students opting for an online course shall be required to register for MOOCs (Massive
Online Open Courses) course/paper through SWAYAM and it will be mandatory for them to
share necessary information with the college/institution.

Students can pursue the MOOCs on SWAYAM platform which will be offered by:
➢ UGC (University Grant Commission)
➢ CEC (Consortium of Educational Communication)
➢ IIM-B (Indian Institute of Management- Bangalore)
➢ NPTEL (National Programme on Technology Enhanced Learning)
➢ IGNOU (Indira Gandhi National Open University)
➢ NITTTR (National Institutes of Technical Teachers and Training Research)
➢ AICTE (All India Council for Technical Education)

R. COM. – 6
The new curriculum as per NEP 2020 is not only student centric in the teaching-learning
processes but also in their evaluation process. The evaluation consists of the following two
components: The component consists of Continuous and Comprehensive Evaluation (CCE) and
the second component consists of the Semester end examination. The division of marks
between the two shall be 50:50 in the NEP 2020; the evaluation process shall follow the norm

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 22

that the faculty, who teaches the course, shall conduct the Continuous and Comprehensive
Evaluation (CCE). The concerned faculty shall be accountable for transparency and
reliability of entire evaluation of the student in the concerned Course. The CAC (College
Advisory Council) shall announce policy for CCE for all the Courses in the college in the
beginning of the Semester the same shall be communicated to the students.

In each course, every credit carries 25 marks, of which 50% marks is assigned for CCE and rest
50% marks for SEE. The 50% marks assigned to the CCE is distributed between the continuous
classroom evaluation and mid-term evaluation. The pattern may be as follow:
Sr. 4 credit subjects 2 credit subjects
Evaluation
No. (Marks) (Marks)
1 CCE (50%)
Classroom & Mid-Term Evaluation 50 25
2 SEE (50%) 50 25
TOTAL 100 50
Continuous and Comprehensive Evaluation (CCE):
Subject–wise CCE will be undertaken by the concerned faculty member. The mode of
evaluation will be decided by the faculty member concerned with the subject. Normally CCE
consists of class participation, case analysis and presentation, assignment, tutorials, slip
tests(announced/surprised), quizzes, attendance etc. or any combination of these. The
students are expected to submit their answer scripts/ reports of internal evaluation within the
stipulated time. Failure to do so may result in the script not being valued. Another part of CCE
consists of mid-term written evaluation, which is compulsory for all students. It can be done in
a scheduled manner. The duration of the mid-term evaluation shall be one hour.

Semester End Evaluation (SEE):

The SEE carries 50% of the marks assigned to a course. SEE shall be of 2 hours for 4 credit
course and 1 hours in case of 2 credit courses. The controller of the examination will conduct
these examination ns. Paper setting and evaluation will be done by the external examiners to
an extent of 50% of the evaluation process. This examination shall be conducted as per a
schedule which shall be notified in advance.

Th backlog exam will be conducted twice a year just after the result declared of the semester
evaluation. Students shall have a second chance to clear their backlog and avoid the burden to
carry forward the backlog with the next semester exam.

Appearance in all the evaluations is mandatory and no exemption can be granted except in the
following case:
1. In case of inability to attend the exam due to reasons considered genuine by the
controller of examination in consultation with the Director/Board.
2. In case of medical emergency, a certificate from the registered medical practitioner
must be produced before the commencement of exams. The evaluation board will then
take final decision on the recommendation for exemption.

Eligibility Criteria to appear in SEE:

To be able to appear for the SEE, a student must comply with the following conditions:
1. Should have at least 75% of attendance in all the courses put together
2. Should have at least 70% of attendance in each course/subject
3. Should not have any disciplinary proceedings pending against him/her
4. Should have no pending due

Models of evaluation:

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 23

Based on the types of evaluation, various models of evaluation implementation are suggested
for theory, practical, self-study and work-based learning. The focus of these models is to
encourage the students to improve on skills and performance.

Model for Theory Courses

CCE- 50% (100) SEE- 50% (100)
Exam Pattern Marks
Class Test (Best 2 out of 3) 30
Quiz (Best 3 out of 4) 30
Active Learning 10
Home Assignment 10
Class Assignment 10
Attendance 10
Continuous and Comprehensive Evaluation (CCE) 100
Semester-End Evaluation (SEE) 100

R. COM. – 7
Practical Examination: Practical examination (wherever applicable) shall be conducted at the
end of every semester. The examination shall be conducted as per norms decided by the
concerned authority of the University or by the Dean of the Faculty of Commerce shall
announce policy for the practical examination in advanced and it shall be made known to the
students also in advance. There shall not be internal assessment test for practical/laboratory
work.

R. COM. – 8
Research Dissertation work: The research dissertation work and the Supervisor shall be
assigned to the student by the concerned college well in advance. Evaluation of dissertation
will be done by the subject experts appointed by the university. Maximum marks of the
dissertation will be 200. Passing standard will be 36% of 200 Total Marks.

R. COM. – 9
Semester End Examination (SEE): The duration of the Semester End Examination shall be 2
hours per theory course of 4 credits and 1 hours per theory course of 2 credits. For practical
course consider as per given the particular curriculum. For more detail see R.COM. 6.

R. COM. – 10
Letter Grades and Grade Points
The Semester Grade Point Average (SGPA) is computed from the grades as a measure of the
student’s performance in a given semester. The SGPA is based on the grades of the current
term, while the Cumulative Grade Point Average (CGPA) is based on the grades in all courses
taken after joining the programme of study.

The relative grading system provides the relative performance of a student to a group/class
wherein the student is ranked in a group/class based on relative level of achievements. HEIs
may also mention the marks obtained by the students in each course and a weightage average
of marks on the Grade sheet for the benefits of the students.
Sr. No. Letter Grade Grade Point Marks (In %)
1 O (outstanding) 10 96.0-100
2 A+ (Excellent) 9 86.0-95.9
3 A (Very good) 8 76.0-85.9
4 B+ (Good) 7 66.0-75.9

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 24

5 B (Above average) 6 56.0-65.9
6 C (Average) 5 46.0-55.9
7 P (Pass) 4 36.0-45.9
8 F (Fail) 0 Below 36.0
9 Ab (Absent) 0 Absent
Computation of SGPA and CGPA
The UGC recommends the following procedure to compute the Semester Grade Point Average
(SGPA) and Cumulative Grade Point Average (CGPA):
i. The SGPA is the ratio of the sum of the product of the number of credits with the grade
points scored by a student in all the courses taken by a student and the sum of the
number of credits of all the courses undergone by a student, i.e.

SGPA (Si) = Σ(Ci x Gi) / ΣCi

Where Si is the SGPA for ith course, Ci is the number of credits of the ith course and Gi is
the grade point scored by the student in the ith course.
Example for Computation of SGPA
Letter Grade Credit Point
Semester Course Credit
Grade point (Credit x Grade)
I Course 1 4 A 8 4 X 8 = 32
I Course 2 4 B+ 7 4 X 7 = 28
I Course 3 4 B 6 4 X 6 = 24
I Course 4 4 O 10 4 X 10 = 40
I Course 5 2 C 5 2 X 5 = 10
I Course 6 2 B 6 2 X 6 = 12
I Course 7 2 A+ 9 2 X 9 = 18
I Course 8 2 P 4 2X4=8
22 172
SGPA 172/22 = 7.818

ii. The Cumulative Grade Point Average (CGPA) is also calculated in the same manner
taking into account all the courses undergone by a student over all the semesters of a
programme, i.e.

CGPA = Σ(Ci x Si) / Σ Ci

where Si is the SGPA of the ith semester and Ci is the total number of credits in that
semester.
Example for Computation of CGPA
Semester 1 Semester 2 Semester 3 Semester 4 Semester 5 Semester 6
Credit: 22 Credit: 22 Credit:22 Credit: 22 Credit: 22 Credit 22
SGPA:6.82 SGPA:7.8 SGPA:5.6 SGPA:6.0 SGPA: 6.3 SGPA 8.0
CGPA= 6.75 (22 x 6.82 + 22 x 7.8 + 22 x 5.6 + 22 x 6.0 + 22 x 6.3 + 22 x 8.0)/132

The SGPA and CGPA shall be rounded off to 2 decimal points and reported in the transcripts
(Grade Sheet). The transcript may issue for each semester based on SGPA and CGPA and
consolidated transcript indicating the performance in each semester.

R. COM. – 11
The percentage calculation will be on the basis as below :-

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 25

Total Marks Obtained in all the semesters x 100 / Grand Total of Maximum Marks of all the
semesters.

R. COM. – 12
Award of Class:
A candidate who become eligible for the award of Bachelor of Commerce / Bachelor of
Commerce (Honours / Honours with Research) Degree shall be placed in one of the following
classes based on Marks.
Sr. No. Range of Marks Description/Class
1 ≥70% and ≤100% Distinction
2 ≥60% and <70% First Class
3 ≥50% and <60% Second Class
4 ≥36% and <50% Pass Class
5 ≥ 0% to < 36% FAIL

R. COM. – 13
If candidates who have failed in all the courses/papers of the semester are eligible to enter in
next semester till the last semester. The result of the last semester shall not be declared (kept
withheld) unless and until the candidate clears all the courses/papers of a program.

R. COM. – 14
The subject selected by the candidates in minor 1 in the first semester is compulsory for
him/her to select till semester 6. For example, if the candidate selects business administration
1 in the first semester, he/she must select business administration 2, business administration
3, business administration 4, business administration 5, and business administration 6 as a
minor subject till semester 6.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 26

COURSE STRUCTURE OF Bachelor of Commerce (Major Statistics)
Level 4.5: B. Com. Semester I & II (Certificate in Commerce)
SEMESTER - I
Course Credits Exam Marks
Sr. Course
Course Title Theo Practical Total IM EM Total
No Category
ry
1 Major 1 Business Statistics-1 4 0 4 50 50 100
2 Major 2 Business Statistics-2 4 0 4 50 50 100
Financial Accounting–1 4 0 4 50 50 100
Business Accounting- 1 4 0 4 50 50 100
Business Administration – 1 4 0 4 50 50 100
Minor 1
Business Management – 1 3 1 4 50 50 100
3 (Select
Banking & Finance – 1 4 0 4 50 50 100
Any One)
Business Computer Science – 1
Business & Co-operation – 1 4 0 4 50 50 100
Business Economics – 1 4 0 4 50 50 100
Accounting Standards – 1 4 0 4 50 50 100
Event Management 4 0 4 50 50 100
Gandhian Economics and Rural
MDC 1 4 0 4 50 50 100
Development – 1
4 (Select Any
Corporate Communication – 1 4 0 4 50 50 100
One)
Computer Application in Business-1 3 1 4 50 50 100

Mathematics for Commerce – 1 4 0 4 50 50 100

AEC 1 Functional Grammar & Composition 2 0 2 25 25 50
(Select Any Life Skills – 1 2 0 2 25 25 50
5
One) Other Courses Other Courses from the pool of AEC course
Finance for Everyone 2 0 2 25 25 50
Mind Management 2 0 2 25 25 50
SEC 1 Personality Development and
2 0 2 25 25 50
6 (Select Any Leadership Skill
One) Basic IT Tools 1 1 2 25 25 50
Time Management 2 0 2 25 25 50
Other Courses Other Courses from the pool of SEC course
As Per Basket of Saurashtra
7 IKS University For Semester-1 2 0 2 25 25 50
(Select Any one out of 32)
TOTAL CREDITS 22
8 Vocational / Exit Course/s 04

C = Credit, IM = Inter Exam Marks, EM = External Exam Marks

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 27

SEMESTER - II
Sr. Course Course Credits Exam Marks
Course Title
No Category Theory Practical Total IM EM Total
1 Major 3 Business Statistics-3 4 0 4 50 50 100
2 Major 4 Business Statistics-4 4 0 4 50 50 100
Financial Accounting–1
4 0 4 50 50 100

Business Accounting- 2 4 0 4 50 50 100

Minor 2 Business Administration – 2 4 0 4 50 50 100
3 (Select Business Management – 2 3 1 4 50 50 100
Any One) Banking & Finance – 2 4 0 4 50 50 100
Business Computer Science – 2 4 0 4 50 50 100
Business & Co-operation – 2 4 0 4 50 50 100
Business Economics – 2 4 0 4 50 50 100
Accounting Standards – 2 4 0 4 50 50 100
Export Import Management 4 0 4 50 50 100
Mathematics for Commerce – 2 4 0 4 50 50 100
MDC 2
Gandhian Economics and Rural
4 (Select Any 4 0 4 50 50 100
Development – 2
One)
Corporate Communication – 2 4 0 4 50 50 100
Computer Application in Business-2 3 1 4 50 50 100

AEC 2 Practical English 2 0 2 25 25 50

(Select Any Life Skills – 2 2 0 2 25 25 50
5
One) Other Courses Other Courses from the pool of AEC course
Team Building 2 0 2 25 25 50
Public Speaking 2 0 2 25 25 50
SEC 2
Web Development and Designing 1 1 2 25 25 50
6 (Select Any
Tourism Management 2 0 2 25 25 50
One)
Innovation and Entrepreneurship 2 0 2 25 25 50
Other Courses Other Courses from the pool of SEC course
Personal Financial Planning 2 0 2 25 25 50
Culture and Communication – 1 2 0 2 25 25 50
Sports and Fitness – 1 1 1 2 25 25 50
VAC 2 Environmental Study – 1 2 0 2 25 25 50
7 (Select Any
Vedic Mathematics – 1 2 0 2 25 25 50
One)
Yoga & Happiness – 1 1 1 2 25 25 50
Digital Empowerment 1 1 2 25 25 50
Other Courses Other Courses from the pool of VAC Course
TOTAL CREDITS 22
8 Vocational / Exit Course/s 04

C = Credit, IM = Inter Exam Marks, EM = External Exam Marks

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 28

Notes:
1. Students are not allowed to take the same courses studied in the 12th class under the
interdisciplinary category.
2. Students who choose Business Computer Science subject in semester 1 to 6 will have to
do practical work of 1 credit. So, their total credits will be 4 (3 credits of lectures + 1
credits of practical).
3. Minor stream courses can be from the 3rd (300) or above level and 50% of the total
credits from minors must be secured in the relevant subject/discipline and another 50%
of the total credits from a minor can be earned from any discipline as per students’
choice.
4. Students who secure 75% marks and above in the first six semesters and wish to
undertake research at the undergraduate level can choose a research stream in the
fourth year.
5. A four-year UG Honours degree in the major discipline will be awarded to those who
complete a four-year degree programme with 176 credits and have satisfied the credit
requirements.
6. Honours students not undertaking research will do 4 courses for 12 credits in lieu of a
OJT.
7. In Semester VIII, Research Dissertation is compulsory for Bachelor’s Degree honours
with research students only.
8. Students choosing a 4-Year Bachelor’s degree (Honours with Research) are required to
take up research dissertation under the guidance of a faculty member. The students are
expected to complete the Research Dissertations in the seventh and eighth semester.
The research outcomes of their research work may be published in peer-reviewed
journals or may be presented in conferences /seminars or may be patented.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 29

PROGRAMME OUTCOMES (PO):
➢ PO – 1: After completing three years for Bachelors in Commerce (B.Com) program,
students would gain a thorough grounding in the fundamentals of Accountancy,
Commerce, Management, Finance, Economics and Computer.
➢ PO – 2: The accountancy, commerce and finance focused curriculum offers a number of
specializations and practical exposures which would equip the student to face the
modern-day challenges in commerce and business.
➢ PO -3: The all-inclusive outlook of the course offers a number of values based and job-
oriented courses ensures that students are trained into up-to-date. In advanced
accounting courses beyond the introductory level, affective development will also
progress to the valuing and organization levels.

PROGRAM SPECIFIC OUTCOME (PSO)

➢ PSO – 1: Students will be able to demonstrate progressive learning of various tax issues
and tax forms related to individuals. Students will be able to demonstrate knowledge in
setting up a computerized set of accounting books
➢ PSO – 2: Students will demonstrate progressive affective domain development of values,
the role of accounting in society and business.
➢ PSO – 3: Students will learn relevant financial accounting career skills, applying both
quantitative and qualitative knowledge to their future careers in business.
➢ PSO – 4: Students will learn relevant managerial accounting career skills, applying both
quantitative and qualitative knowledge to their future careers in business.
➢ PSO – 5: Leaners will gain thorough systematic and subject skills within various
disciplines of commerce, business, accounting, economics, finance, auditing and
marketing.
➢ PSO – 6: Learners will be able to recognize features and roles of businessmen,
entrepreneur, managers, consultant, which will help learners to possess knowledge and
other soft skills and to react aptly when confronted with critical decision making.
➢ PSO–7: Learners will be able to prove proficiency with the ability to engage in
competitive exams like CA, CS, ICWA and other courses.
➢ PSO – 8: Leaners will acquire the skills like effective communication, decision making,
problem solving in day to day business affaires
➢ PSO – 9: Learners will involve in various co-curricular activities to demonstrate
relevancy of foundational and theoretical knowledge of their academic major and to
gain practical exposure.
➢ PSO – 10: Learners can also acquire practical skills to work as tax consultant, audit
assistant and other financial supporting services.
➢ PSO -11: Learners will be able to do higher education and advance research in the field
of commerce and finance.
➢ PSO -12: Develop the ability to use accounting information to solve a variety of business
problems.
➢ PSO – 13: Develop the ability to use a basic accounting system to create (record, classify,
and summarize) the data needed to solve a variety of business problems.
➢ PSO – 14: Develop the ability to use the fundamental accounting equation to analyze the
effect of business transactions on an organization's accounting records and financial
statements.
➢ PSO – 15: Leaners of 4 Year UG programme will gain research methodology knowledge
and they will complete research project/dissertation.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 30

Assessment of Student Learning:
Evaluation will be based on Continuous and Comprehensive Evaluation (CCE), in which
sessional work and the terminal examination will contribute to the final grade. Sessional work
will consist of class tests, mid-semester examination(s), homework assignments, etc., as
determined by the faculty in charge of the courses of study. The weightage of internal
assessment is 50% and external (University) assessment is 50%.

Format of Question paper for Theory courses having 4 credits will be as follows:
INTERNAL ASSESSMENT [50 Marks]
No. Particulars Marks
1 Continuous and Comprehensive Evaluation (CCE) 50
EXTERNAL (UNIVERSITY) ASSESSMENT [50 Marks]
Sr. No. Particulars Marks
1 QUESTION -1 (From Unit 1) (OR) QUESTION - 1 (From Unit 1) 10
2 QUESTION -2 (From Unit 2) (OR) QUESTION - 2 (From Unit 2) 10
3 QUESTION -3 (From Unit 3) (OR) QUESTION - 3 (From Unit 3) 10
4 QUESTION -4 (From Unit 4) (OR) QUESTION - 4 (From Unit 4) 10
5 QUESTION -5 (From Unit 5) (OR) QUESTION - 5 (From Unit 5) 10
50
Total Marks 100

Format of Question paper for Accountancy courses having 4 credits will be as follows:
INTERNAL ASSESSMENT [50 Marks]
No. Particulars Marks
1 Continuous and Comprehensive Evaluation (CCE) 50
EXTERNAL (UNIVERSITY) ASSESSMENT [50 Marks]
Sr. No. Particulars Marks
1 PRACTICAL QUE. -1 (From Unit 1) (OR) PRACTICAL QUE. 1 (From Unit 1) 10
2 PRACTICAL QUE. -2 (From Unit 1) (OR) PRACTICAL QUE. 2 (From Unit 1) 10
3 PRACTICAL QUE. -3 (From Unit 1) (OR) PRACTICAL QUE. 3 (From Unit 1) 10
4 PRACTICAL QUE. -4 (From Unit 1) (OR) PRACTICAL QUE. 4 (From Unit 1) 10
5 PRACTICAL QUE. -5 (From Unit 1) (OR) PRACTICAL QUE. 5 (From Unit 1) 10
50
Total Marks 100

Format of Question paper for Theory courses having 2 credits will be as follows:
INTERNAL ASSESSMENT [25 Marks]
No. Particulars Marks
1 Continuous and Comprehensive Evaluation (CCE) 25
EXTERNAL (UNIVERSITY) ASSESSMENT [25 Marks]
Sr. No. Particulars Marks
1 QUESTION -1 (From Unit 1) (OR) QUESTION - 1 (From Unit 1) 10
2 QUESTION -2 (From Unit 2) (OR) QUESTION - 2 (From Unit 2) 10
3 QUESTION -3 (From Unit 3) (OR) QUESTION - 3 (From Unit 3) 05
25
Total Marks 50
Note:
1. Independent question shall be asked from each unit and option shall be from same unit.
2. If Special format of question paper is given for any subject, consider same for that
subject.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 31

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 32
CURRICULUM
For

B.COM.
Semester – 1
(With effective from June - 2023)

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 33

Course Structure As per NEP 2020 for
B.COM. SEM – 1 (Major Statistics)
with effective from June – 2023
Sr. Course Course
Course Title
No Category Credits
1 Major 1 Business Statistics-1 04
2 Major 2 Business Statistics-2 04
Financial Accounting–1
Business Accounting- 1
Business Administration – 1
Minor 1
Business Management – 1
3 (Select 04
Banking & Finance – 1
Any One)
Business Computer Science – 1
Business & Co-operation – 1
Business Economics – 1
Accounting Standards – 1
Event Management
MDC 1
Gandhian Economics and Rural Development – 1
4 (Select Any 04
Corporate Communication – 1
One)
Computer Application in Business-1
Mathematics for Commerce – 1
AEC 1 Functional Grammar & Composition
(Select Any Life Skills – 1 02
5
One) Other Courses
Finance for Everyone
Mind Management
SEC 1
Personality Development and Leadership Skill
6 (Select Any 02
Basic IT Tools
One)
Time Management
Other Courses
As Per Basket of Saurashtra University For
7 IKS Semester-1 (Select Any one out of 32) 02

TOTAL CREDITS 22
8 Vocational / Exit Course/s 04

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 34

B.COM. SEMESTER – 1
1 MAJOR 1 BUSINESS STATISTICS - 1
Name of the Course: BUSINESS STATISTICS - 1
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Objectives:
The course aims to provide an understanding of application of statistics to business and
industries.

Learning Outcomes:
After completion of the course, learners will be able to:
1. Awareness of Statistical Methods application in real life;

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : STATISTIC-SCOPE, DATA COLLECTION AND CLASSIFICATION
A) Statistics-Scope and Limitations: Introduction, Meaning and definition of
Statistics. Origin and Growth of Statistics, Importance and Scope of Statistics,
Functions of Statistics, Role of a Statistician, Limitations of Statistics, Use of
Statistical tools.
B) Types of Data Collection of Data and Classification of Data: Concept of
variable and Attribute, Discrete and Continuous variable, Qualitative and
Quantitative data. Concept of a Population and sample from population.
Difference between Population and Sample Inquiry. Advantage of Sample
Inquiry. Concept of Primary and secondary data. Methods of Primary data 12
collection Direct and indirect inquiry, questionnaire (post and
enumerations).Characteristics of an Ideal Questionnaire. Sources of Secondary
data and Precautions while using of secondary data. Difference between
Primary and Secondary data.
Introduction of Classification, Classification of Data, Requisite of a Good
Classification, Purpose of Classification, Rules of Classifying Data, Types of
Classification (Chronological or Temporal, Geographical or Spatial Classification,
Qualitative and Quantitative), Importance of Classification.
UNIT NO. 2 : FREQUENCY DISTRIBUTION AND TABULATION OF DATA
- Group data or Frequency distribution, Construction of Frequency
Distribution, Types of Frequency distribution (Discrete, Continuous,
Cumulative and Relative)
- Introduction of Tabulation, Functional Parts of a Statistical Table, Types of 12
Tables (One-way, Two-way and Manifold), Requirements of a Good Table,
Advantages of Tabulation.
UNIT NO. 3 : DIAGRAMMATIC AND GRAPHIC PRESENTATION OF DATA
- Introduction, Types of the diagram [One dimensional (Bar diagram,
Multiple bar diagram, Simple divided bar diagram, Percentage diagrams),
Two dimensional (Circle and Pie), Pictogram, Types of graphs of frequency 12
distribution. Comparison between the Histogram and the Frequency
Polygon, Cumulative Frequency Curve or Ogive.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 35

UNIT NO. 4 : MEASURE OF CENTRAL TENDENCY - 1
- Arithmetic Mean, Weighted Mean, Geometric Mean, Harmonic Mean Simple
examples and its Applications in Business. 12

UNIT NO. 5 : MEASURE OF CENTRAL TENDENCY – 2

- Median, Mode, Quartiles, Deciles and Percentiles from group and
ungroup data. Percentile rank. Simple examples and its Applications in 12
Business.
Total Lectures/Hours 60
Important Instruction for paper setter:
Format of Question paper for will be as follows:
CONTINUOUS AND COMPREHENSIVE EVALUATION (CCE) 50
SEMESTER END EVALUATION (UNIVERSITY) [50 MARKS]
Sr. No. Particulars Marks
1 THEORY QUE. -1 (From Unit 1) (OR) THEORY QUE. 1 (From Unit 1) 10
2 PRACTICAL QUE. -2 (From Unit 1) (OR) PRACTICAL QUE. 2 (From Unit 1) 10
3 PRACTICAL QUE. -3 (From Unit 1) (OR) PRACTICAL QUE. 3 (From Unit 1) 10
4 PRACTICAL QUE. -4 (From Unit 1) (OR) PRACTICAL QUE. 4 (From Unit 1) 10
5 PRACTICAL QUE. -5 (From Unit 1) (OR) PRACTICAL QUE. 5 (From Unit 1) 10
50
Total Marks 100

Suggested Readings:
1. Gupta S. C. & Kapoor V. K. : Fundamental of Mathematical Statistics, Sultan Chand &
Sons, New Delhi.
2. Gupta S. C. & Kapoor V. K. : Fundamental of Applied Statistics, Sultan Chand & Sons, New
Delhi.
3. Gupta A. C. : Fundamental of Applied Statistics, Sultan Chand & Sons, New Delhi.
4. Kenny & Keeping : Mathematics of Statistics Volume I and II, Van Nostran.
5. Ken Blank : Business Statistics, Willey India (P.) Ltd., New Delhi.
6. Goon Gupta &Dasgupta: Fundamental of Statistics Volume I and II, World Press, Calcutta.
7. Speigal M. R. : Theory and Problems of Statistics, McGraw Hill Book Co., London.
8. Shenoy G. V., SrivastavaU. K. & Sharma S. C. : Business Statistics, Wiley Eastern.
9. Das G. &Pattnayk : Fundamentals of Mathematical Analysis, Tata McGraw Hill, New
Delhi.
10. D. N. Elhance (1956) : Fundamentals of Statistics Kitab Mahal, Allahabad.
11. D. C. Shancheti and V. K. Kapoor: Statistics ( Theory and Application), Sultan Chand &
Sons Publication, New Delhi.
12. Meyer P. L. (1970): Introductory Probability and statistical application, Addission
Wesley.
13. Degoot M. H.(1975): Probability and Statistics, Addission Wesley.
14. Mood A. M. Graybill F. A. and Bose D. C. (1974): Introduction to the theory of Statistics,
McGraw Hill.
15. R. Pannerselvam(2008): Research Mehodology, Prentice-Hall of India P. Ltd., New Delhi.
16. Rohtagi V. K. (1986): An introduction to probability theory and Mathematical statistics,
Wiley Eastern.
17. Jain D. R. & Bharat Jhunjhunwala: Business Statistics, S. Chand & Company.
18. Bharat Jhunjhunwala: Business Statistics, S. Chand & Company
19. Mahajan Kalpana K. & Mahajan Ravi K.: Fundamental Statistics in Question, Deep & Deep
Publication.

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

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 36

B.COM. SEMESTER – 1
2 MAJOR 2 BUSINESS STATISTICS - 2
Name of the Course: BUSINESS STATISTICS - 2
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Objectives:
The course aims to provide an understanding of the application of statistics to business and
industries.

Learning Outcomes:
After completion of the course, learners will be able to:
1. Awareness of Statistical Methods application in real life.

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : MEASURE OF DISPERSION - 1
- Range, Quartile deviation, Mean deviation, Standard deviation,
12
Coefficient of variance. Simple examples and its application in Business.
UNIT NO. 2 : MEASURE OF DISPERSION - 2
- Test of skewness, Types of skewness, Methods of skewness(Karl Pearson
and Bowley’s). Coefficient of skewness. Simple examples and its Business 12
applications.
UNIT NO. 3 : INDEX NUMBER
- Definition, Characteristics, Limitation and use of index numbers. Problem in
the Construction of Index number, Price relative, Qualitative relative and
Value relative, Construction of wholesale price index number and cost of
living index numbers, Laspeyer, Passche, Bowley, Marshall Edge Worth, 12
Walsh’s Bowely’s and Fisher’s Index number. A weighted average of the
relative method, Quantity or Volume index, Link and chain relations, Base
shifting of Index number, Time and Factor reversal tests. Simple example
UNIT NO. 4 : TIME SERIES AND FORECASTING
- Meaning of time series, Utility of time series, Components of time series,
Additive and multiplicative models, Determination of trend by method of
moving averages and method of least squares (liner, non-linear and growth
curves), Merits and demerits of methods, Measures of seasonal indices by 12
the method of simple averages, Ratio to trend method, Moving average
method and link relatives method, Merits and demerits of the methods.
Exponential smoothing method. Simple example.
UNIT NO. 5 : SAMPLING – 1 (THEORY)
- Introduction Basic statistical law, Methods of Sampling, Advantages of
Sampling, Sampling distribution, Central Limit Theorem, Theory of
Estimation, Types of Estimates, Properties of Good Estimator, Standard 12
Error of Mean, Estimation of the Population Mean, Standard Error of
Population Proportion · Sample Size
- Total Lectures/Hours 60
Only practical questions are important for Semester End University Exam.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 37

Suggested Readings:
1. Gupta S. C. & Kapoor V. K. : Fundamental of Mathematical Statistics, Sultan Chand &
Sons, New Delhi.
2. Gupta S. C. & Kapoor V. K. : Fundamental of Applied Statistics, Sultan Chand & Sons, New
Delhi.
3. Gupta A. C. : Fundamental of Applied Statistics, Sultan Chand & Sons, New Delhi.
4. Kenny & Keeping : Mathematics of Statistics Volume I and II, Van Nostran.
5. Ken Blank : Business Statistics, Willey India (P.) Ltd., New Delhi.
6. Goon Gupta &Dasgupta: Fundamental of Statistics Volume I and II, World Press, Calcutta.
7. Speigal M. R. : Theory and Problems of Statistics, McGraw Hill Book Co., London.
8. Shenoy G. V., SrivastavaU. K. & Sharma S. C. : Business Statistics, Wiley Eastern.
9. Das G. &Pattnayk : Fundamentals of Mathematical Analysis, Tata McGraw Hill, New
Delhi.
10. D. N. Elhance (1956) : Fundamentals of Statistics Kitab Mahal, Allahabad.
11. D. C. Shancheti and V. K. Kapoor: Statistics ( Theory and Application), Sultan Chand &
Sons Publication, New Delhi.
12. Meyer P. L. (1970): Introductory Probability and statistical application, Addission
Wesley.
13. Degoot M. H.(1975): Probability and Statistics, Addission Wesley.
14. Mood A. M. Graybill F. A. and Bose D. C. (1974): Introduction to the theory of Statistics,
McGraw Hill.
15. R. Pannerselvam(2008): Research Mehodology, Prentice-Hall of India P. Ltd., New Delhi.
16. Rohtagi V. K. (1986): An introduction to probability theory and Mathematical statistics,
Wiley Eastern.
17. Jain D. R. & Bharat Jhunjhunwala: Business Statistics, S. Chand & Company.
18. Bharat Jhunjhunwala: Business Statistics, S. Chand & Company
19. Mahajan Kalpana K. & Mahajan Ravi K.: Fundamental Statistics in Question, Deep & Deep
Publication.
Note: Learners are advised to use latest edition of books.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 38

B.COM. SEMESTER – 1
3 MINOR 1 FINANCIAL ACCOUNTING – 1
Name of the Course: Accounting – 1 Financial Accounting – 1
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Objectives:
This course aims at equipping the students with the basic principles ad concepts of financial
accounting. The course helps to learners to acquire conceptual knowledge on 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. Understand Concept of financial accounting, objectives and need of financial accounting;
2. Demonstrate accounting process for various stakeholders;
3. Prepare accounts of amalgamation of partnership firms in the books of Transfer firms
and Purchaser firm
4. Give accounting treatments in the books of the Consignor and Consignee
5. Prepare joint venture accounts with various methods
6. Give accounting Treatment of joint life policy premium paid by the firm.
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : INTRODUCTION TO FINANCIAL ACCOUNTING
Introduction, Meaning & Nature, Objectives, Characteristics, Users of financial
accounting, Nature of financial accounting, Functions of financial accounting,
Accounting process, Book Keeping and Recording business transactions (brief), 12
accounting concepts and conventions, Generally Accepted Accounting Principles
(GAAP).
UNIT NO. 2 : ACCOUNTS OF AMALGAMATION OF PARTNERSHIP FIRMS
- Meaning-Objectives-Reasons of Amalgamation of Partnership Firms
- Important accounting issues related to amalgamation
- Accounting procedure for amalgamation:
[A] In the books of Transferor/Old firms
[B] In the books of Transferee/New firm 12
- Amalgamation in the form of Absorption [Method to prepare Business
Purchase Account]
- Practical Questions
UNIT NO. 3 : CONSIGNMENT ACCOUNTS
- Introduction, Meaning and Features of consignment
- Consignment, Sale and Goods sent on Sale or Return
- The Process and Different terminologies of consignment
- Terms and conditions of Consignment Agreements 12
- Consignment transactions and Ledger Accounts
- Accounting treatments in the books of the Consignor and Consignee
➢ Practical Questions
UNIT NO. 4 : ACCOUNTS OF PIECEMEAL DISTRIBUTION OF CASH AMONG PARTNERS
- Introduction, Meaning and Objectives
12
- Classification of liabilities
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 39
- The order of discharging liabilities in piecemeal distribution of cash
- Order/Method of Payment of Cash to Partners:
(a) Surplus Capital Method (Proportionate Capital Method)
(b) Maximum Loss Method
- Practical Questions of both methods
UNIT NO. 5 : JOINT VENTURE ACCOUNTS
- Introduction-
- Meaning and characteristics of Joint Venture
- Accounting procedure for Joint Venture transactions
- Various methods for Joint Venture Accounting
[A] Recording Joint Venture transactions by only one partner
[B] Recording Joint Venture transactions by all partner 12
[C] Joint Venture for goods sending on consignment
[D] Independent books for Joint Venture when a separate
Joint Bank Accounting is used
[E] Memorandum Joint Venture Account
- Practical Questions
Total Lectures/Hours 60
Important Instruction for paper setter:
Format of Question paper for will be as follows:
CONTINUOUS AND COMPREHENSIVE EVALUATION (CCE) 50
SEMESTER END EVALUATION (UNIVERSITY) [50 MARKS]
Sr. No. Particulars Marks
1 THEORY QUE. -1 (From Unit 1) (OR) THEORY QUE. 1 (From Unit 1) 10
2 PRACTICAL QUE. -2 (From Unit 1) (OR) PRACTICAL QUE. 2 (From Unit 1) 10
3 PRACTICAL QUE. -3 (From Unit 1) (OR) PRACTICAL QUE. 3 (From Unit 1) 10
4 PRACTICAL QUE. -4 (From Unit 1) (OR) PRACTICAL QUE. 4 (From Unit 1) 10
5 PRACTICAL QUE. -5 (From Unit 1) (OR) PRACTICAL QUE. 5 (From Unit 1) 10
50
Total Marks 100

Suggested Readings:
1. Dr. M. A. Arulanandam and Dr. K. S. Raman, Advanced Accountancy (Vol. I & II), Edition
2023, Himalaya Publishing House, Mumbai
2. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and Cases.
McGraw-Hill Education
3. Charles T. Horngren and Donna Philbrick, Introduction to Financial Accounting, Pearson
Education.
4. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, Delhi.
5. M.C.Shukla, T.S. Grewal and S.C.Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., Delhi.
6. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House,
New Delhi.
7. Deepak Sehagal. Financial Accounting. Vikas Publishing H House, New Delhi.
8. Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book House
9. Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning.
10. Tulsian, P.C. Financial Accounting, Pearson Education.
11. Compendium of Statements and Standards of Accounting, The Institute of Chartered
Accountants of India, New Delhi

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 40

B.COM. SEMESTER – 1
3 MINOR -1 BUSINESS ACCOUNTING – 1
Name of the Course: Business Accounting - 1
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Objectives:
The course aims to help learners to acquire conceptual knowledge on business accounting, to
impart skills for recording various kinds of business transactions and to maintain accounts.

Learning Outcomes:
After completion of the course, learners will be able to:
1. Know professional persons and their transactions. Prepare final accounts of
professional persons under the different methods;
2. Recording transactions and preparing accounts under Hire Purchase System and record
accounting treatments under Hire Purchase Trading Account Method;
3. Prepare account current and calculate average due dates;
4. Maintain accounting journal entries for different transactions of replacement accounts
and prepare accounts;
5. Prepare voyage account by different voyage related transactions;
NO. OF
1PARTICULAR
LECTURES
UNIT NO. 1 : ACCOUNTS OF PROFESSIONAL PERSONS
- Introduction-Meaning
- Important accounting terms related to professional persons
- Accounting system: Cash Basis and Mercantile [Accrual] basis
- Accounting treatment for Professional Persons’ Annual Accounts
- Practical Questions relating to Professional Persons such as,
➢ Solicitors
12
➢ Chartered Accountants
➢ Doctors and Medical Practitioners
➢ Architectures
➢ Engineers
➢ Consultants
➢ Advocates-Lawyers
UNIT NO. 2 : HIRE PURCHASE SYSTEM
- Introduction and Meaning
- Concept of Hire Purchase Agreement
- Important accounting terms related to hire purchase system;
- Difference between Installment system and Hire Purchase system
- Accounting treatments under Hire Purchase Equivalent to Cash Price
Method
12
- Only brief theoretical explanation of Installment – Interest Suspense
Account Method (No Practical of this method)
- Only brief theoretical explanation of Hire Purchase Trading Method under
Debtors Method and Debtors and Stock Method (No Practical of this
method).
- Practical Questions
UNIT NO. 3 : ACCOUNT CURRENT AND AVERAGE DUE DATE
- Introduction & Meaning of account current 12

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 41

- Preparation of Account Current:
A. Forward Method
B. Epoque or Backward Method
C. Daily Balance Method
- Introduction & Meaning of average due date
- Steps involved in calculating average due date
- Practical Questions
UNIT NO. 4 : REPLACEMENT ACCOUNTS
- Introduction & Meaning of Replacement
- Concept of Capital-Revenue transactions
- Classification of transactions with Examples
- Replacement expenditures 12
- Allocation of Replacement expenditures: Revenue-Capital
- Accounting Treatments: Journal ledger entry and Accounts
- Practical Questions
UNIT NO. 5 : VOYAGE ACCOUNTING
- Introduction-Meaning- Objectives
- Need of Voyage Accounting
- Time period of voyage
- Special items and Terms 12
- Incomes & Expenses related to voyage
- Preparation of Voyage Account
- Practical Questions
Total Lectures/Hours 60
Only practical questions are important for Semester End University Exam.

Suggested Readings:
1. Dr. M. A. Arulanandam and Dr. K. S. Raman, Advanced Accountancy (Vol.I & II), Edition
2023, Himalaya Publishing House, Mumbai
2. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and Cases.
McGraw-Hill Education
3. Charles T. Horngren and Donna Philbrick, Introduction to Financial Accounting, Pearson
Education.
4. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, Delhi.
5. M. C. Shukla, T. S. Grewal and S. C. Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., Delhi.
6. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House,
New Delhi.
7. Deepak Sehagal. Financial Accounting. Vikas Publishing H House, New Delhi.
8. Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book House
9. Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning.
10. Tulsian, P.C. Financial Accounting, Pearson Education.
11. Compendium of Statements and Standards of Accounting, The Institute of Chartered
Accountants of India, New Delhi
Note: Learners are advised to use latest edition of books.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 42

B.COM. SEMESTER – 1
BUSINESS ADMINISTRATION – 1
3 MINOR 1 (BUSINESS ORGANIZATION)
Name of the Course: Business Administration – 1 (Business Organization)
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100
Objectives:
The course aims to familiarize the students with the forms of business organisation and
contemporary issues.
Learning Outcomes:
After completion of the course, learners will be able to:
1. Examine the dynamics of the most suitable form of business organisations in different
situations.
2. Evaluate the various elements affecting the business environment.
3. Analyse business models for different organisations.
4. Record and report emerging issues and challenges of business organisations.
5. Defend changes in the working pattern of modern organisations
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : INTRODUCTION
Business – Concept, nature and scope, business as a system, business objectives,
business and environment interface, distinction between business, commerce 12
and trade, Business ethics, social responsibilities of Business
UNIT NO. 2 : BUSINESS ENTERPRISES
Forms of Business Organisation: Sole Proprietorship, Partnership firm, Joint
Stock Company, One Person Company, Cooperative society; Limited Liability
Partnership; Multinational Corporations; Choice of Form of Organisation; 12
Business Combination: Need and Objectives, Forms: Mergers, Takeovers and
Acquisitions.
UNIT NO. 3 : BUSINESS ENVIRONMENT
Meaning and significance of Business environment, Internal and external
environment, Dimensions of Business Environment; Uncertainty and business;
Environmental Analysis and Diagnosis, Environment scanning techniques: 12
SWOT and ETOP.
UNIT NO. 4 : ENTREPRENEURSHIP: FOUNDING THE BUSINESS
Entrepreneur-Entrepreneurship-Enterprise; entrepreneurial ideas and
opportunities in contemporary business environment; Process of
entrepreneurship; Forms of entrepreneurship; Skill India, Startup India, Make in 12
India, Globalization.
UNIT NO. 5 : CONTEMPORARY ISSUES OF BUSINESS ORGANISATIONS
Emerging Issues and Challenges; Innovation in Organisational Design; Learning
Organisations, Workforce Diversity, Franchising, Outsourcing, and E-commerce;
Government and business interface; Sustainability; Digitalisation and 12
Technological innovations.
Total Lectures/Hours 60
Suggested Readings:
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 43
1. Basu, C. (2017). Business Organisation and Management. McGraw Hill Education.
2. Chhabra, T. N. Business Organisation and Management. Sun India Publications. New
Delhi.
3. Drucker, P. F. (1954). The Practice of Management. Newyork: Harper & Row.
4. Kaul, V. K. (2012). Business Organisation Management. Pearson Education.
5. Koontz, H., &Weihrich, H. (2012). Essentials of Management: An International and
Leadership Perspective. Paperback.
6. Singh, B. P., & Singh, A. K. Essentials of Management. New Delhi. Excel Books Pvt. Ltd.
7. Vasishth N., Rajput N., Business Organisation & Management. Kitab Mahal. Delhi.

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

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 44

B.COM. SEMESTER – 1
BUSINESS MANAGEMENT – 1
3 MINOR 1
(People Management)
Name of the Course: Business Management – 1 (People Management)
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Objectives:
The course aims to provide an overview to the learners of what it means to be an effective
people manager. The programme is designed in such a manner so that the learners can develop
leadership and communication skills and manage people in an organisation effectively.

Learning Outcomes:
After completion of the course, learners will be able to:
1. (a) Perform meditation techniques (Brain stilling exercise) for mind management;
(b) Create a personal development plan for oneself;
(c) Demonstrate decision making skills and prepare Time Management framework in
real life situations;
2. Analyse the applicability of People First Strategy in an organisation;
3. Demonstrate team building skills and leadership qualities;
4. Conduct team evaluation and assessment;
5. Demonstrate skills to resolve conflicts in an organisation and lead teams.
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : MANAGING AND EVALUATING ONESELF
Mind Management, Time Management, Tackling Time Robbers, Planning
workload, Active Listening, Decision Making - steps, Managing your Manager, 12
Evaluating and building a personal development plan for oneself.
UNIT NO. 2 : MANAGING AND MOTIVATING OTHERS
Basics of People Management and its significance, Difference between People
Management and Human Resource Management; impact of individual and
Organisational factors on people management, Motivating Others - Employee 12
First Strategy: Employee First Customer Second. Developing Intrinsic
Motivation amongst People - People First Strategy: Emerging cases.
UNIT NO. 3 : BUILDING TEAM AND PEER NETWORKS
Team Building Process, Managing Diversity in Teams, Competency mapping,
Team Roles, Team Identity, Team Charter, Team Performance, Managing
Behaviour of people in groups, 360 Degree Feedback as a Development tool.
Group Dynamics, Challenges of getting work done; Significance of prioritization 12
and assigning work to team members, Importance of peer networks in an
Organisation.
UNIT NO. 4 : MANAGING EVALUATION AND ASSESSMENT
Managing Performance, Appraisal methods, Role Reviews and performance
management, Dealing with Poor Performers, Agreeing Performance Targets,
Negative Feedback, Performance Management System, 360 Degree Feedback as 12
a Performance Appraisal Tool.
UNIT NO. 5 : LEADING PEOPLE & RESOLVING CONFLICTS
Leading people to achieve the vision and mission of the Organisation. Leadership 12
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 45
for high performance culture, Leadership Styles for creating conducive
Organisational climate and culture of excellence. Managing different types of
conflicts in an Organisation, Problem solving and quality improvement process.
Total Lectures/Hours 60
Suggested Readings:
1. Wellington, P. (2011). Effective People Management: Improve Performance Delegate
More Effectively. London: Kogan Page Publishers.
2. Thomas, M. (2007). Mastering People Management. London: Thorogood Publishing.
3. Randall, J., & Sim, A. J. (2013). Managing People at Work. Abingdon: Routledge.
Thomson, R., & Thomson, A. (2012). Managing People. Abingdon: Routledge.

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

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 46

B.COM. SEMESTER – 1
BANKING & FINANCE – 1
3 MINOR 1
(HISTORY OF INDIAN BANKING)
Name of the Course: Banking & Finance – 1 (History of Indian Banking)
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Objectives:
- To promote and develop in India sound and progressive banking principles, practice and
conventions.
- To render assistance and to provide various common services to members and to the
banking industry.

Learning Outcomes:
After completion of the course, learners will be able to:
1. Gather knowledge on banking and financial system in India;
2. Get knowledge about evolution of banking in pre independence era;
3. Get knowledge about evolution of banking in post-independence era;
4. Understand Banking Regulation Act, 1949 in detail;
5. Understand reasons for nationalization of banks and role of nationalized banks in
economic development in India.
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : INTRODUCTION
Introduction, Meaning and Definition, Characteristics / Features of Bank, Nature
of banking, Origin of banking, Functions of banking in India, Fund base incomes 12
and non-fund base incomes
UNIT NO. 2 : EVOLUTION OF BANKING IN PRE INDEPENDENCE ERA
Introduction, Evolution of banking in Pre-Independence Period (1786-1947),
Pre-Independence Banks in India, Functions of banks during pre-Independence 12
Banks
UNIT NO. 3 : DEVELOPMENT OF BANK IN POST INDEPENDENCE ERA
Introduction, Development of banks in Post-Independence Period (1947-1991),
Post-Independence Banks in India, Functions of banks during post-
Independence Banks, Structure of banks in Post-Independence Period, Role of 12
banking in economic development in Post-Independence Period.
UNIT NO. 4 : BANKING REGULATION ACT, 1949
Banking Regulation Act, 1949: History; Social control; Banking Regulation Act
as applicable to banking companies and public sector banks; Banking 12
Regulation Act as applicable to Co-operative banks
UNIT NO. 5 : NATIONALIZATION OF BANKS
Introduction and Concept, Reasons for nationalization of banks, Pre-
Independence phase, Post-Independence phase, Role of Nationalized Banks in 12
economic development in Pre and Post-Independence Period
Total Lectures/Hours 60

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 47

Suggested Readings:
1. Basu A.K: Fundamentals of Banking- Theory and practice; A Mukerjee and co
2. Sayers R.S: Modern Banking; Oxford University Press.
3. Panandikar S.G. and Mithani DM: Banking in India; Orient Longman.
4. Sundharam and Varshini, “Banking Law, Theory and Practices”, Sultan Chand & Sons,
2003.
5. B. Santhanam, “Banking and Financial System”, Margham Publications, Chennai, 2006.

Note: Learners are advised to use latest edition of books

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 48

B.COM. SEMESTER – 1
BUSINESS COMPUTER SCIENCE – 1
3 MINOR 1
(Programming Methodology Using C Language)
Name of the Course: Business Computer Science – 1 (Programming Methodology Using C
Language)
Course credit: 04
Teaching Hours: Theory: 45 (Hours) + Practical: 30 (Hours)
Total marks: 100
Distribution of Marks: 50 Marks semester end theory examination
25 Marks semester end practical examination
25 Marks Internal assessments of theory (Unit:1 to 5)
Objectives:
➢ To introduce students to the fundamental concepts of programming using the C language.
➢ To enable students to write simple programs using C language.
➢ To provide hands-on experience in programming using C language and problem-solving skills.
➢ To teach students the importance of structured programming.

Learning Outcomes:
➢ Understand the basic concepts of programming using the C language.
➢ Write, compile and execute programs using C language.
➢ Understand and apply the concepts of control statement, Library functions in C
language.
➢ Develop problem-solving skills using C language.
➢ Use structured programming techniques to write programs in C language.
➢ Analyze and debug simple programs written in C language.

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : PROGRAMMING DEVELOPMENT TOOLS
• Flowchart
9
• Algorithm
UNIT NO. 2 : C LANGUAGE BASICS
• Structure of C program,
• Character set,
• Tokens[Keywords, Constants, Variables, Operators (arithmetic, relational,
9
logical, conditional, increment/decrement),
• Expressions and it's evaluation,
• Data types (integer, char, float, long int)
UNIT NO. 3 : CONSOLE INPUT/OUTPUT
• I/O Library Functions: printf(), scanf()
• Format Specifiers: %c, %s, %d, %ld, %f 9
• Backslash Codes : \a , \b , \f , \n , \r , \t , \v , \' , \" , \? , \\ , \0
UNIT NO. 4 :LIBRARY FUNCTIONS
• Character I/O functions : getchar(), getch(), getche(), putchar(), putch(),
gets(), puts() 9
• Mathematical Functions: pow(), abs(), sqrt(), ceil(), floor(), mod()
UNIT NO. 5 : CONTROL STATEMENT(WITHOUT NESTING)
• Decision Statements: if … else
9
• Looping Statements: for, while, do … while
UNIT NO. 6 : PRACTICAL
• Programming Algorithm, Flow Chart And Programming Exercise 30

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 49

• Exercise Using Unit 1 To 5. (In C Language)
Total Lectures/Hours 45+30

Suggested Readings:
1. Programming C By Balagurusamy
2. Programming C By Yashwant Kanitkar

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

Theory Question Paper Style:

UNIVERSITY EXAMINATION
Sr. Particulars Marks
No.
1 QUESTION - 1 (From Unit 1) (OR) QUESTION - 1 (From Unit 1) 10
2 QUESTION - 2 (From Unit 2) (OR) QUESTION - 2 (From Unit 2) 10
3 QUESTION - 3 (From Unit 3) (OR) QUESTION - 3 (From Unit 3) 10
4 QUESTION - 4 (From Unit 4) (OR) QUESTION - 4 (From Unit 4) 10
5 QUESTION - 5 (From Unit 5) (OR) QUESTION - 5 (From Unit 5) 10
Total Marks 50
Credit:
- 1 lecture = 1 hour = 1 credit and 2 practical = 2 hours = 1 credit
- Total 45 hours of theory teaching work per semester and additional 30 hours of practical per
semester.
- Theory 3 Hours/week = 3 credits and additional practical 2 hours/week = 1 credits. Total
credit is 4.
Examination:
- Theory Examination - Total marks 75 (50 marks of university examination and 25 marks of
internal).
- University examination: 2 Hours
- Practical Examination - Total Marks 25 (No Internal Marks)
- University Examination: 2 Hours
Passing Standard:
- Student must obtain minimum 36% marks in all passing heads.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 50

B.COM. SEMESTER – 1
BUSINESS & CO-OPERATION – 1
3 MINOR 1
(BASICS OF CO-OPERATION)
Name of the Course: BUSINESS & CO-OPERATION – 1 (BASICS OF CO-OPERATION)
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Objectives:
To inculcate the principles of co-operation among the students and to acquaint the students
with the management and working of co-operatives

Learning Outcomes:
After completion of the course, learners will be able to:
1. Know history and development of Co-operation and different aspects of Co-operation;
2. Understand Co-operation and other Economic Systems and features of a Co-operative
Organization;
3. Explain different Schools of Co-operative Thoughts;
4. Know co-operative movements in Gujarat and foreign countries.
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : INTRODUCTION
Origin and Development of Co-operation- Meaning-Definition- Features
Importance- Objectives- Benefits of Co-operation, Principles of Co-operation, 12
Different aspects of Co-operation.
UNIT NO. 2 : CO-OPERATION AND OTHER FORMS
Co-operation and other Economic Systems- Capitalism- Socialism and
Communism -Co-operatives and other Forms of Business Organizations-
Distinctive Features of a Co-operative Organization vis-à-vis- Partnership and 12
Joint Stock Companies- A Co-operative as an Institution and as an Enterprise.
UNIT NO. 3 : CO-OPERATIVE THOUGHTS
Introduction & Concept, Pre-Rochdale Co-operative Thought-Thoughts of
Robert Owen, Dr. William King, and Charles Fourier – Rochdale Model – Post-
Rochdale Co-operative Thought: Dr. Warbasse, Charles Gide and Raiffeisen and 12
Schultze – Different Schools of Co-operative Thought-Concepts only.
UNIT NO. 4 : CO-OPERATIVE MOVEMENT IN GUJARAT
Brief History of Co-operation in Gujarat, Types of Co-operatives in India and in
Gujarat, Progress of Co-operation in Gujrat, Problems and Prospects of Co- 12
operation in Gujarat
UNIT NO. 5 : CO-OPERATIVE MOVEMENT IN FOREIGN COUNTRIES
Co-operative Movement in Foreign Countries, Origin and Development of Co- 12
operation in England, Germany, Sweden, Denmark, USA
Total Lectures/Hours 60

Suggested Readings:
1. Dubashi P.R. (1970), Principles and Philosophy of Co-operation, VAMNICM, Pune.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 51

2. Hajela, T.N., (2010) Co-operation: Principles, Problems and Practice, Konark Publishing
House, New Delhi
3. John Winfred A. and Kulandaiswamy V. (1986) History of Co-operative Thought,
Rainbow Publications, Coimbatore
4. KrishnaswamiO.R, (1989) Fundamentals of Co-operation, S.Chand& Co., New Delhi
5. KrishnaswamiO.R, and Kulandaiswamy, V (1992) Theory of Co-operation: An Indepth
Analysis, Shanma Publications, Coimbatore
6. Ravichandran, K and Nakkiran, S, (2009) Co-operation: Theory and Practice, Abijit
Publications, Delhi.
7. Bedi, R.D., Theory, History and Practice of Co-operation. R. Lal Book Depot, Meerut.
8. L. S. Shastri : Law and Practice of Co-operative Societies in India
9. H Calvert : Law and Principles of Co-operation
10. S. K. Gupte : Co-operative Societies, Act and Rules of Gujarat

Note: Learners are advised to use latest edition of books

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 52

B.COM. SEMESTER – 1
BUSINESS ECONOMICS – 1
3 MINOR 1
(ELEMENTS OF MICRO ECONOMICS-1)
Name of the Course: ELEMENTS OF MICRO ECONOMICS-1
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Course Objectives:
➢ To familiar the students with various Micro Economics concepts and their
application in the decision making.
➢ To familiarize the students with the economic principles and theories underlying
various Business decisions.
Course Outcomes :
➢ Students will be acknowledged with Micro Economics concepts and Theories.
➢ Students will get acquainted with the use of economic principles in business
decisions.

PARTICULAR NO. OF
LECTURES

UNIT NO. 1 : Business Economics

• Definition, nature and scope, Business economics and Economic
Theories
• Basic concepts of business economics
12
• Incremental Concept
• Concept of Equi-Marginal
• Discounting Principle
UNIT NO. 2 : Utility Analysis
• Meaning, Features, Types of utility
• Law of Diminishing marginal utility
12
• Concept of Consumer’s Surplus
• Law of Equi-Marginal Utility
UNIT NO. 3 : Demand and Supply Analysis
• Meaning and Law of Demand
• Affecting factors to Demand
12
• Meaning and Law of Supply
• Affecting Factors to Supply
UNIT NO. 4 : Concept of Elasticity
• Definition and Factors
• Types of Price Elasticity 12
• Concept and types of Income Elasticity

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 53

• Affecting factors to Elasticity of Demand
• Cross Elasticity of Demand
• Methods to measure Elasticity
• Use of Elasticity in Business decisions
UNIT NO. 5 : Cost Analysis
• Concept of cost
• Types of costs-Real Cost, Opportunity Cost and Monetary Cost
• Types of Cost on the basis of type period-Fixed Cost and Variable Cost,
Marginal Cost
• Average and Marginal fixed cost and Average and Marginal variable 12
cost,
• Relation between marginal and average cost,
• Importance of average and marginal cost concepts.

Total Lectures / Hours 60

Reference Books:
1. Samuelson, Paul and Nordhaaus, Economics
2. K. E. Boulding- A Reconstruction of Economics
3. J. R. Hicks, Value and Capital
4. Lionel Robbins, The Nature and Significance of Economic Science
5. P. L Mehta, Managerial Economics
6. Varshney, Maheshwar, Managerial Economics
7. Reddy, P. N. and Appanniah H. R., Principles of Business Economics

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 54

B.COM. SEMESTER – 1
4 MDC 1 ACCOUNTING STANDARDS – 1
Name of the Course: Accounting Standards – 1
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100
Objectives:
The aim of this course is to acquire the ability to apply specific accounting standards.
Learning Outcomes:
After completion of the course, learners will be able to:
1. Understand Concept and Need of Accounting Standard;
2. Comprehend the status of accounting standards;
3. Understand the applicability of accounting standards;
4. Understand the provisions of specified accounting standards;
5. Relate relevant accounting standards to various situations and apply them accordingly.
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : INTRODUCTION OF AS & IFRS
Accounting Standard: Introduction, Meaning, Need of Accounting Standard,
Objectives of Accounting Standard, Accounting Standard Board (ASB), Process
of formulation of Accounting Standards, Applicability of Accounting Standards.
12
IFRS: Meaning, Concept, Need, Key Features, Objectives, Importance &
Limitations, Difference between Ind As & IFRS
UNIT NO. 2 : ACCOUNTING STANDARD 1, 2 & 3
- AS 1 : Disclosure of Accounting Policies
- AS 2 : Valuation of Inventories
- AS 3 : Cash Flow Statements 12
Introduction, Objective, Scope, Definitions, Explanation, Disclosure etc.
UNIT NO. 3 : ACCOUNTING STANDARD 4, 5 & 7
- AS 4 : Contingencies and Events Occurring After Balance Sheet Date
- AS 5 : Net profit or Loss for the period, Prior Period Items and Changes in
Accounting Policies 12
- AS 7 : Construction Contracts
Introduction, Objective, Scope, Definitions, Explanation, Disclosure etc.
UNIT NO. 4 : ACCOUNTING STANDARD 9, 10 & 11
- AS 9 : Revenue Recognition
- AS 10 : Property, Plant and Equipment
- AS 11 : The Effects of Changes in Foreign Exchange Rates 12
Introduction, Objective, Scope, Definitions, Explanation, Disclosure etc.
UNIT NO. 5 : ACCOUNTING STANDARD 12 13 & 14
- AS 12 : Accounting for Government Grants
- AS 13 : Accounting for Investments
- AS 14 : Accounting for Amalgamations 12
Introduction, Objective, Scope, Definitions, Explanation, Disclosure etc.
Total Lectures/Hours 45

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 55

Suggested Readings:
1. Ministry of Corporate Affairs, Government of India
(https://www.mca.gov.in/content/mca/global/en/acts-rules/ebooks/accounting-
standards.html)
2. Study Material of ICAI (https://resource.cdn.icai.org/66493bos53751-cp3-u2.pdf)
3. D S Rawat and Nozer Shroff, Accounting Standards (Student’s Guide), June 2023,
Publisher Taxman
4. CA Ravi Kanth Miriyala, CA Sunitanjani Miriyala, Accounting Standards (Made Easy),
December 2022, Publisher Taxman

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

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 56

B.COM. SEMESTER – 1
4 MDC 1 EVENT MANAGEMENT
Name of the Course: Event Management
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Objectives:
The course aims to equip learners with the skills to plan and manage events.
Learning Outcomes:
After completion of the course, learners will be able to:
1. Exhibit the capability to organize a formal event;
2. Analyse, interpret, and present the learning lessons of organizing the event and Critical
Success Factors;
3. Create, organize, and manage team;
4. Prepare and present the promotional material;
5. Plan and prepare sponsorship proposals.
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : INTRODUCTION
Management: meaning and functions. Event Management: Concept, and Scope,
Categories of Events: Personal/Informal Events and Formal/Official Events,
Requirement of Event Manager, Roles & Responsibilities of Event Manager in 12
different events; Special event topics.
UNIT NO. 2 : PLANNING AND ORGANIZING FOR EVENTS
Characteristics of a Good Planner, SWOT Analysis, Understanding the client
needs, identification of target audience; Event Planning Process,
Conceptualization, Costing, Canvassing, Customization, and Carrying-out.
Critical Success Factors; Outsourcing Strategies, working with Vendors, 12
Negotiating Tactics, Accountability and Responsibility. Event Risk Management
and IT for Event Management.
UNIT NO. 3 : MANAGING TEAM
Team Building and Managing Team: Concept, nature, approaches, activities,
and practices. Characteristics of a high performing team. Skills required and Job 12
Responsibilities of Leading Teams; Business communication.
UNIT NO. 4 : EVENT MARKETING, ADVERTISING, & PR
Nature & Process of Marketing; Branding, Advertising; Publicity and Public
relations. Types of advertising, merchandising, giveaways, competitions,
promotions, Website and text messaging. Media tools – Media invitations, press 12
releases, TV opportunities, radio interviews. Promotional tools – Flyers, Posters,
Invitations, Website, newsletters, blogs, tweets.
UNIT NO. 5 : SPONSORSHIP
Event Partners, Event Associates, Event Sponsor; Importance of Sponsorship–for
event organizer, for sponsor; Type of Sponsorship; Making sponsorship
database; Sponsorship Proposal; Ways to seek Sponsorship; Closing a 12
sponsorship; Research on sponsorship avenues; Converting sponsorship into
partnership.
Total Lectures/Hours 60

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 57

Suggested Readings:
1. Hariharan and Annie Stephen (2017). Event Management. Himalaya Publishing House
Pvt Ltd.
2. Conway, D. G. (2006). The Event Manager’s Bible. Devon: How to books Ltd.
3. Goldblatt, J. (2005). Special Events: Event Leadership for a New World. New Jersey: John
Wiley & Sons Inc.
4. Hoyle, L. H. (2002). Event Marketing. New Jersey: John Wiley & Sons Inc.

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

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 58

B.COM. SEMESTER – 1
4 MDC 1 GANDHIAN ECONOMICS AND RURAL DEVELOPMENT – 1
Name of the Course: Gandhian Economics and Rural Development – 1
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100
Objectives:
➢ To gain an understanding of alternative economic concepts.
➢ Understanding the current perspective of Gandhi's economic ideas.
➢ An attempt to explain the non-agricultural sector and its nature from the perspective
➢ of rural economics.
➢ Study of rural infrastructure which is essential for rural development. To understand
the basic economic problems of the rural sector.

Learning Outcomes:
After completion of the course, learners will be able to:
Students can understand the definitions, concepts and components of Gandhian Economic
Thoughts. Students will also able to understand Gandhi’s economic ideas and relevance of Gandhi’s
ideas in modern India. Students will be able to understand the different types of Approaches and
policies for Rural Development. Also able to understand the current status and importance of rural
infrastructure for Rural Development

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : Foundations of Gandhian Economics
• Meaning of Gandhian Economic thought
• Development and Sources of Gandhian Economic Thought
12
• Gandhiji’s thought of Rural Development
• Relevancy of Gandhian Economic thought in contemporary period.
UNIT NO. 2 : GANDHIAN ECONOMIC THOUGHT-1
• Gram svaraj
• Shramnu Gaurav
• Swadeshi
• Sarvoday 12
• Bhudan/Gramdan
• Khadi and other Village Industries
• Panchayatiraj
UNIT NO. 3 : GANDHIAN ECONOMIC THOUGHT-2
• Self Reliance
• Theory of Trusteeship
• Decentralisation
• Village Economy (self Sufficient Village) 12
• Rural industrialisation
• Limitations of use of Machine
• Employment -Economic Equality
UNIT NO. 4 : Introduction to Rural Economics and Development

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 59

• Concept of rural development
• Importance of Rural Development
12
• Nature and Scope of Rural Development
• Objectives of Rural Development
UNIT NO. 5 : APPROACHES TO RURAL DEVELOPMENT
• Community Development programme
• Intensive Agricultural District Programme
12
• Growth Strategy for Rural Development
• Integration and Micro Level Planning
Total Lectures/Hours 60
Suggested Readings:
1) My Experiments with Truth (Autobiography) - Gandhiji.
2) Gandhi-His Life and Thought - J.B Kripalani.
3) Philosophy of Gandhi - M U Dutt.
4) Mahatma Gandhi – Early Phase - Pyarelal.
5) Hindu Dharma (Gandhiji) – M.K. Gandhi.
6) Ashram observance in Action - M.K. Gandhi.
7) Hind Swaraj - M.K. Gandhi.
8) Ethical Religion - M.K. Gandhi.
9) Atma Kathe or Nanna Satyanveshane - Gandhi.
10)Dharma – Neethi - Geetha Mathe - Gandhi.
11) Sethi, J.D. (1996). International Economic Disorder, A Theory of Economic
Darwinism & A Gandhian Solution. Shimla: Indian Institute of Advanced Studies),
1996.
12) Kumarappa J.C. (2017), Economy of permanence, Sarvseva Sangh Prakashan.
2017

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 60

B.COM. SEMESTER – 1
4 MDC 1 CORPORATE COMMUNICATION – 1
Name of the Course: Corporate Communication – 1
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Objectives:
Looking at the diverse backgrounds & abilities of the thresh hold students, the syllabus aims at;
● Imparting the Basic English Language competency of the learners.
● To gain knowledge of basics of communication.
● To make students familiar with the modern means of communication.
To develop skills of effective corporate communication.
Learning Outcomes:

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1
Basics of Corporate Communication
● Introduction to Corporate Communication.
● Definitions and Meaning of Corporate Communication. 10
● Importance of Corporate Communication.
● Process of Corporate Communication.
● Objectives of Corporate Communication.
UNIT NO. 2
Channels of Corporate Communication
● Internal Channels of Communication 08
● Formal Channels (Vertical, Horizontal, Diagonal)
● Informal Channel (Grapevine)
UNIT NO. 3
Reading Comprehension (Practical Only)
● Reading
Part A Theory
1. Importance of Reading Skills in corporate communication.
2. Types of Reading. 15
3. Traits of Effective Reading.
4. Reading Etiquettes.
Part B Practice
1. Reading Comprehension.
2. Data Interpretation (Chart, Graph, Table etc.)
UNIT NO. 4
Internal Correspondence (Practical Only)
● Part A : Note Taking 12
● Part B Notice, Agenda, Memo, and Minutes
UNIT NO. 5

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 61

Lateral and Soft Skills in Communication and Managing Self…
● What is Lateral?
● Thinking the lateral way
● Vision and Communication 15
● Lateral leadership skills: Characteristics
● Creativity and Lateral Thinking
● The art of Excelling at Work
● IQ and EQ
Total Lectures/Hours 60
Suggested Readings:
1) Technical Communication (Principles and Practice) – Meenakshi Raman and Sangeeta
Sharma – Oxford University Press, New Delhi.
2) Business Communication – Sathya Swaroop Debasish and Bhagban Das – PHI Learning.
3) Business Communication – Rai & Rai, Himalaya Publishing House, Mumbai.
4) Business and Managerial Communication – Shailesh Sengupta, PHI Learning.

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

Semester end examination

Question No. Detail Options Marks
1 Long Question/Short Notes (Unit -1) ½ OR 2/4 20
2 Long Question/Short Notes (Unit -2) ½ OR 2/4 20
3 Reading Comprehension (Unit-3) ½ 20
4 Prepare any one of the followings. (Practical Only) ½ 20
(Unit-4)
5 Long Question/Short Notes (Unit -5) ½ OR 2/4 20
Total Marks 100

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 62

B.COM. SEMESTER – 1
Computer Application in Business-1
4 MDC 1
(Computer Application in Business Management)
Name of the Course: Computer Application in Business-1 (Computer Application
in Business Management)
Course credit: 04
Teaching Hours: Theory: 45 (Hours) + Practical: 30 (Hours)
Total marks: 100
Distribution of Marks: 50 Marks semester end theory examination
25 Marks semester end practical examination
25 Marks Internal assessments of theory (Unit:1 to 5)
Objectives:
➢ To provide an overview of the fundamental concepts of computer basics, memory, I/P & O/P
devices, number system.
➢ To enable students to understand the basic principles of computer operation and data processing.
➢ To familiarize students with the various components of a computer system and their functions.
➢ To teach students the importance of Internet Basics.
➢ To provide students with hands-on experience in using a computer system and common
applications like word processing, spreadsheet and presentation.

Learning Outcomes:
➢ Understand the fundamental concepts of computer basics, memory, I/P & O/P devices, number
system.
➢ Identify and describe the various components of a computer system and their functions.
➢ Use common applications such as word processors, spreadsheets, and presentation software.
➢ Demonstrate basic troubleshooting skills to resolve common computer problems.
➢ Understand the basics of computer networks and the Internet.
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : COMPUTER BASICS
• Definition of computer
• History of Computer
• Block Diagram Of Computer
• Characteristics of computer 9
• Generations of computer
• Types of Computer: Analog computer, Digital Computer, (Mini, Micro,
Mainframe, Super), Hybrid computer
UNIT NO. 2 : MEMORY
• Types of Memory: RAM, ROM, PROM, EPROM, EEPROM
9
• Storages Devices: Floppy Disk, Hard Disk, CD, DVD, Pen drive
UNIT NO. 3 : INPUT/OUTPUT DEVICES
• Input Devices:
⮚ Keyboard, Mouse, Scanner, MICR, Micro Phone, Barcode Reader,
Touch Screen
• Output Devices: 9
⮚ Visual Display Unit: CRT, LCD
• Printers: Impact (Daisy Wheel, Dot Matrix printer), Non Impact (Ink-Jet,
Laser)
UNIT NO. 4 : NUMBER SYSTEMS AND CODES
• Conversions
9
• Decimal, Binary, Octal, Hexadecimal Number Systems (Inter-conversion of

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 63

only Integer numbers between number systems)
UNIT NO. 5 : INTERNET BASICS
• Internet Concept
• Internet Communication Services: E - Mail, Chatting, Conferencing , Internet
Telephony
9
• Internet Connection Methods: Dial Up Connection, Leased Line Connection
• Addressing: IP Addressing , DNS
• Overview: FTP, WWW, Web, Browser
UNIT NO. 6 : PRACTICAL
- USE OF WORD PROCESSING: Editing, Font formatting, Paragraph formatting, 30
Page setups and printing document
- USE OF SPREADSHEET: Preparing worksheet, Formatting cell, Page setup,
building formulas, library functions (sum(), average(), count(), left(), right(),
mid(),if(), or(), and(), not(), date(), now(), time())
• USE OF PRESENTATION: Preparing Presentation, Insert Slide, Header &
Footer, Animation, Slide Show.
Total Lectures/Hours 45+30
Suggested Readings:
1. Computer Fundamentals By P.K. Sinha
2. FundamentalofIT for BCA - By S. Jaiswal
3. Internet The Complete Reference - By Young
4. World Wide Web Design With Html - By C Xavier
5. Internet For Every One Techworld - By Leon
Note: Learners are advised to use latest edition of books.
Theory Question Paper Style:
UNIVERSITY EXAMINATION
Sr.No. Particulars Marks
1 QUESTION - 1 (From Unit 1) (OR) QUESTION - 1 (From Unit 1) 10
2 QUESTION - 2 (From Unit 2) (OR) QUESTION - 2 (From Unit 2) 10
3 QUESTION - 3 (From Unit 3) (OR) QUESTION - 3 (From Unit 3) 10
4 QUESTION - 4 (From Unit 4) (OR) QUESTION - 4 (From Unit 4) 10
5 QUESTION - 5 (From Unit 5) (OR) QUESTION - 5 (From Unit 5) 10
Total Marks 50
Credit:
- 1 lecture = 1 hour = 1 credit and 2 practical = 2 hours = 1 credit
- Total 45 hours of theory teaching work per semester and additional 30 hours of practical per
semester.
- Theory 3 Hours/week = 3 credits and additional practical 2 hours/week = 1 credits.
- Total credit is 4.
Examination:
- Theory Examination - Total marks 75 (50 marks of university examination and 25 marks of
internal).
- University examination: 2 Hours
- Practical Examination - Total Marks 25 (No Internal Marks)
- University Examination: 2 Hours
Passing Standard:
- Student must obtain minimum 36% marks in all passing heads.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 64

B.COM. SEMESTER – 1
4 MDC 1 MATHEMATICS FOR COMMERCE – 1
Name of the Course: Mathematics for Commerce – 1
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100
Objectives:
The course aims to familiarize students with the applications of Mathematics techniques in
business decision making
Learning Outcomes:
After completion of the course, learners will be able to:
Acquire proficiency in using different mathematical tools (Set Theory, Permutations,
Combinations, Binomial Theorem, Interpretation & Extrapolation, Arithmetic Progression &
Geometric Progression) in solving real life business and economic problems.
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : SET THEORY
Introduction, Concept and Definition of Set, Method of Representing Sets, Types
of Sets, Some important Number Sets, Operation of Sets: 1) Intersection of Set
2)Union of Sets, Distributive Laws: 1) Union over Intersection, 2) Intersection 12
over Union, Complimentary of Set, De’Morgan’s Laws (With Proof), Differences
of Two Sets, Cartesian Product, Practical Examples
UNIT NO. 2 : PERMUTATION & COMBINATION
Permutation: Introduction, Concept and Formula of Permutations,
Permutations of different things, Permutations of Similar things , Restricted
Permutation, Combinations: Introduction, Meaning, Formula, Combinations of 12
things taken some or all at time, Some Restricted Combinations, Practical
Examples
UNIT NO. 3 : BINOMIAL THEOREM
Introduction and Meaning, Binomial Theorem (Without Proof), Position of
terms, Characteristics of Binomial Theorem, Binomial Coefficient, Practical 12
Examples
UNIT NO. 4 : INTERPRETATION & EXTRAPOLATION
Introduction, Meaning and Uses, Newton’s Forward Method, Newton’s
Backward Method, Binomial Expansion Method, Lagrange’s Method, Practical 12
Examples
UNIT NO. 5 : ARITHMETIC PROGRESSION & GEOMETRIC PROGRESSION
Introduction and Meaning, Arithmetic Progression, Sum of Series in
ArithmeticProgression, Geometric Progression, Sum of Series in Geometric 12
Progression, Practical Examples
Total Lectures/Hours 60
Suggested Readings:
1. Sharma J. K, Business Mathematics: Theory and Applications, Ane Pub. House, Delhi.
2. Soni R.S., Business Mathematics, Pitamber Publishing House.
3. Kapoor V.K., Business mathematics, Sultan Chand & Sons, Delhi.
4. Dowling, E.T. Mathematics for Economics: Schaum Series, McGraw Hill, London.
5. Vohra, N.D.: Quantitative Techniques in Management: Tata McGraw Hill, New Delhi.
Note: Learners are advised to use latest edition of text/reference books

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 65

B.COM. SEMESTER – 1
5 AEC 1 FUNCTIONAL GRAMMAR & COMPOSITION
Name of the Course: Functional Grammar & Composition
Course credit: 02
Teaching Hours: 30 (Hours)
Total marks: 50

Objectives:
Looking at the diverse backgrounds & abilities of the thresh hold students, the syllabus aims at;
● Imparting the Basic English Language competency of the learners.
● To gain knowledge of basics of grammar, composition, comprehension & vocabulary.
● To develop skills of effective communication
Learning Outcomes:

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 :
Text:
Indian Heritage for World’s Future
https://newsonair.com/2022/04/18/indian-heritage-for-worlds-future/
The Role of Women in India’s Economic Growth Story
09
https://www.ciiblog.in/the-role-of-women-in-indias-economic-growth-story/
Will India’s population milestone precipitate an economic miracle?
https://www.tpci.in/indiabusinesstrade/blogs/will-indias-population-milestone-
precipitate-an-economic-miracle/
UNIT NO. 2

Primary Auxiliary & Present/Past/Future (with Expression of Future) Tense

12
Modal Auxiliary Verbs
UNIT NO. 3
Guided Dialogue
Unguided Dialogue
09
(A) Describing / Introducing a Person, Place or Thing (5)
(B) Information Transfer through Visual Display (5)
Total Lectures/Hours 30

Suggested Readings:

1) Links given in the above table

2) A High School English Grammar & Composition by Wren & Martin
3) The Internet

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 66

Note: Learners are advised to use latest edition of text/reference books
Question No. Detail Options Marks
1 Answer in One or Two Sentences (Unit -1) 10/14 15
2 Blanks / Paragraph with Instructions (Unit -2) 5+10 15
3 Dialogue Writing (Unit-3) 2 10
4 Description ½ From Unit 3 (A) & - 10
Information Transfer through Visual Display 1/1
Unit 3 (B)
Total Marks 50

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 67

B.COM. SEMESTER – 1
5 AEC 1 LIFE SKILLS – 1
Name of the Course: Life Skills – 1
Course credit: 02
Teaching Hours: 30 (Hours)
Total marks: 50

Objectives:
The aim of this course is to enhance the employability skills and maximize the potential of the
students by introducing them to the principles that underly personal and professional success,
and help them acquire the skills needed to apply these principles in their lives and careers.

Learning Outcomes:
After completion of the course, learners will be able to:
1. Define and Identify different life skills required in personal and professional life;
2. Develop an awareness of the self and apply well-defined techniques to cope with
emotions and stress.;
3. Use appropriate thinking and problem solving techniques to solve new problems.
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 INTRODUCTION
Overview of Life Skills: Meaning and significance of life skills, Life skills
identified by WHO: Self-awareness, Empathy, Critical thinking, Creative thinking,
Decision making, problem solving, Effective communication, interpersonal 10
relationship, coping with stress, coping with emotion.
UNIT NO. 2 LIFE SKILLS FOR PROFESSIONALS:
Introduction, positive thinking, right attitude, attention to detail, having the big
picture, learning skills, research skills, perseverance, setting goals and achieving
them, helping others, leadership, motivation, self-motivation, and motivating 10
others, personality development, IQ, EQ, and SQ
UNIT NO. 3 SELF-AWARENESS
Introduction, definition, need for self-awareness; Coping With Stress and
Emotions, Human Values, tools and techniques of SA: questionnaires, journaling, 10
reflective questions, meditation, mindfulness, psychometric tests, feedback.
Total Lectures/Hours 30

Suggested Readings:
1. Shiv Khera, You Can Win, Macmillan Books, New York, 2003.
1. Barun K. Mitra, “Personality Development & Soft Skills”, Oxford Publishers, Third
impression, 2017.
2. ICT Academy of Kerala, "Life Skills for Engineers", McGraw Hill Education (India) Private
Ltd., 2016.
3. Caruso, D. R. and Salovey P, “The Emotionally Intelligent Manager: How to Develop and
Use the Four Key Emotional Skills of Leadership”, John Wiley & Sons, 2004.
4. Kalyana, “Soft Skill for Managers”; First Edition; Wiley Publishing Ltd, 2015.
5. Larry James, “The First Book of Life Skills”; First Edition, Embassy Books, 2016.
6. Shalini Verma, “Development of Life Skills and Professional Practice”; First Edition;
Sultan Chand (G/L) & Company, 2014.
Note: Learners are advised to use latest edition of books

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 68

B.COM. SEMESTER – 1
5 AEC 1 OTHER COURSES

As per UGC Curriculum and Credit Framework for Undergraduate Programs, it has paved the
way to offer a maximum 36% of the credit/learning through online courses. The courses shall
be approved by institutions as per the existing UGC regulations.

Students can take other AEC courses from the pool of AEC course on SWAYAM platform which
will be offered by:
➢ UGC (University Grant Commission)
➢ CEC (Consortium of Educational Communication)
➢ IIM-B (Indian Institute of Management- Bangalore)
➢ NPTEL (National Programme on Technology Enhanced Learning)
➢ IGNOU (Indira Gandhi National Open University)
➢ NITTTR (National Institutes of Technical Teachers and Training Research)
➢ AICTE (All India Council for Technical Education)

Students opting for an online course shall be required to register for MOOCs (Massive
Online Open Courses) course/paper through SWAYAM and it will be mandatory for them to
share necessary information with the college/institution.

Any regular student will be permitted to opt for only up to 36% of the total courses being
offered, through the online learning courses provided through the SWAYAM platform.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 69

[

B.COM. SEMESTER – 1
6 SEC 1 FINANCE FOR EVERYONE
Name of the Course: Finance For Everyone
Course credit: 02
Teaching Hours: 30 (Hours)
Total marks: 50

Objectives:
The course aims to offer an integrated approach to the understanding of concepts and
applications of financial planning.

Learning Outcomes:
After completion of the course, learners will be able to:
1. Explain the importance of financial literacy and the institutions providing financial
services;
2. Prepare a financial plan, budget and manage personal finances;
3. Open, avail and manage services offered by banks.
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 INTRODUCTION, FINANCIAL PLANNING AND BUDGETING
Introduction, 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, 10
Avenues for savings from surplus, Sources for meeting the deficit.
UNIT NO. 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 10
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
UNIT NO. 3 BANKING SERVICES – II
Introduction, Cashless banking, e-banking, check counterfeit currency; CIBIL,
ATM, net banking, RTGS, NEFT, IMPS, electronic clearance services (ECS), debit
10
and credit card, app based payment system, bank draft and pay order; banking
complaints and ombudsman.
Total Lectures/Hours 30

Suggested Readings:
1. Avadhani, V. A. ―Investment Management, Himalaya Publishing House Pvt. Ltd.,
Mumbai.
2. Batra, J.K., Accounting and Finance for Non-finance Managers, Sage Textbook
3. Bhattacharya(2018). Indian Financial System. Oxford University Press.
4. Chandra, P. ―Investment Game: How to Win, Tata McGraw Hill Education, New Delhi.
5. Kothari, R. ―Financial Services in India-Concept and Application, Sage Publications
India Pvt. Ltd., New Delhi.
6. Milling, B. E. ―The Basics of Finance: Financial Tools for Non-Financial Managers,
Universe Company, Indiana,

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 70

7. Mittra, S., Rai, S. K., Sahu, A. P., & Starn, H. J. ―Financial Planning, Sage Publications India
Pvt. Ltd., New Delhi.
8. Sofat, Rajni & Hiro, Preeti Basic Accounting, 3rd ed. PHI learning
9. Zokaityte, A. ―Financial Literacy Education, Palgrave Macmillan, London.

Note: Learners are advised to use latest edition of books

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 71

Name of the Course: Mind Management
Course credit: 02
Teaching Hours: 30 (Hours)
Total marks: 50

Objectives:
- The course aims to build confidence and ability among the learners to cultivate
mindfulness in their daily life.

Learning Outcomes:
After completion of the course, learners will be able to:
1. Observe and identify the modulations of mind;
2. Rate themselves on emotional matrix to analyse their strengths & weaknesses and
improve themselves;
3. Practice time mind and anger management techniques in their daily life.
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : INTRODUCTION TO MIND MANAGEMENT
Importance of knowing the Mind, Understanding Thoughts and Emotions,
Modulations of Mind by Maharishi Patanjali. Emotional turmoil (Anger,
Jealously, Lust, Greed, etc.): Causes and Cure, Peace of Mind: Luxury or 10
Necessity; Managing Mind through breath. Mind Management: Efficiency,
Creativity, and Excellence at Work.
UNIT NO. 2 : MINDFULNESS
Mind and Stress, Components and Benefits of Mindfulness, Mindfulness Vs.
Meditation; Energy Centers in the body. Tools for reducing Stress: Yoga,
Pranayama, Meditation, other Breathing Techniques. Different types of 10
Meditation. Time Management, Anger Management. Mind: Doorway between
Consciousness and Creation.
UNIT NO. 3 : INTELLIGENCES OF EFFECTIVE PEOPLE
Del Pe’s 5 Types of Intelligences: Instinctive, Emotional, Concrete Mental,
Abstract Mental, Spiritual Intelligence. Concept of Right Brain and Left Brain.
Gardner’s Model of Multiple Intelligence: Naturalist, Musical, Logical-
Mathematical, Existential, Interpersonal, Bodily-Kinesthetic, Linguistic, Intra- 10
personal, Spatial. Techniques of understanding Competencies: Psychometric
Testing. Enhancing Intelligence Quotient by activating Chakras.
Total Lectures/Hours 30

Suggested Readings:
1. Knight, S. (2009). NLP at Work: The Essence of Excellence. Boston: Nicholas Brealey
Publishing.
2. Murphy, J. (2015). The Power of Your Subconscious Mind. Delhi: Fingerprint! Publishing.
3. Zohar, D. (2012). Spiritual Intelligence: The Ultimate Intelligence. London: Bloomsbury
Paperbacks.

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

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 72

Name of the Course: Personality Development and Leadership Skill
Course credit: 02
Teaching Hours: 30 (Hours)
Total marks: 50

Objectives:
● To strengthen students’ understanding of personality
● To strengthen students’ competence in English
● To strengthen students’ four basic language skills.
● To hone students’ interpersonal communication skills.
Learning Outcomes:
After completion of the course, learners will be able to:

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 :
Introduction to Personality
● The Concept of Personality
● Dimension of Personality 10
● Indian Concept of Self
● Five Pillars of Personality
● Significance of Personality Development
UNIT NO. 2 :
The Concept of Success and Failure
● What is success?
● Hurdles in achieving success
● Overcoming hurdles 10
● Factors responsible for success
● What is Failure?
● Causes of Failure
● SWOT analysis
UNIT NO. 3 :
Developing Personality
● Conflict and Stress Management
● Time Management
● Steps of time Management
● Goal Setting 10
● Non-verbal communication
● Kinesics
● Proxemics
● Para-language
Total Lectures/Hours 30

Suggested Readings:
1. Hurlock, E.B (2006). Personality Development, 28th Reprint. New Delhi: Tata McGraw Hill.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 73

2. Stephen P. Robbins and Timothy A. Judge (2014), Organizational Behavior 16th Edition: Prentice
Hall.
3. Hindle, Tim. Reducing Stress. Essential Manager series. Dk Publishing, 2003
4. Mile, D.J Power of positive thinking. Delhi. Rohan Book Company, (2004).
5. Pravesh Kumar. All about Self- Motivation. New Delhi. Goodwill Publishing House. 2005.
6. Smith, B . Body Language. Delhi: Rohan Book Company. 2004
7. Effective Business Communication, H. Murphy, et.el, McGraw Hill (India) Pvt. Ltd., Chennai.

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

Semester end Examination

Question Details Options Marks
No.
1 Essay type question/Short Notes (Unit-1) ½ OR 2/4 15
2 Essay type question/Short Notes (Unit-1I) ½ OR 2/4 15
3 Essay type question/Short Notes (Unit-1II) ½ OR 2/4 15
4 Short Notes (Unit-1,II,III) ½ 05

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 74

B.COM. SEMESTER – 1
6 SEC 1 BASIC IT TOOLS
Name of the Course: BASIC IT TOOLS
Course credit: 02
Teaching Hours: Theory: 15 (Hours) + Practical: 30(Hours)
Total marks: 50
Distribution of Marks: 25 Marks External Lab Examination
25 Marks Internal assessments of theory
Objectives:
➢ Students should be able to use and navigate software applications such as Microsoft Excel and
Microsoft Power Point.
➢ Students should be able to create and edit documents using a Excel processing application.

Learning Outcomes:
➢ Students should be able to create and deliver effective presentations using presentation software
such as Microsoft Power-point.
➢ Student should be able to create Excel sheet for Calculation purpose
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : WORKING WITH EXCEL – 1
Create and navigate through Excel Workbook and Worksheet

▪ Create Workbook
▪ Inserting Worksheet in Workbook
▪ Setup Page Layout for Excel
▪ Identifying Row, Column, Cell, Cell Address
▪ Input data and use data with Cell Address
Format a Worksheet

▪ Apply formatting (font, font style, color, background, border and etc.)
▪ Set header and footer for worksheet
▪ Change background and name of worksheet title
10
Basic Excel Functions:
• Entering data, numbers, and text.
• Using basic functions like SUM, AVERAGE, COUNT, MIN, MAX.
• Cell referencing (absolute and relative)
More Functions
• Date and time functions
• Text functions
• Database functions
• Power functions (countif, countifs, sumif, sumifs)
Conditional Logic:
▪ IF statements and nested IFs.
▪ Using logical functions (AND, OR, NOT)
UNIT NO. 2 : WORKING WITH EXCEL – 2
Use of Chart
▪ Create Chart
▪ Types of Chart 10
(Column, Line, Pie, Bar)
▪ Formatting Charts

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 75

▪ Using 3D Graphs
▪ Using Bar and Line Chart together
▪ Using Secondary Axis in Graphs
▪ Sharing Charts with Power Point / MS Word, Dynamically

Create PivotTable for data analysis

▪ Formatting and customizing Pivot tables
▪ Using advanced options of Pivot tables
▪ Pivot Charts
▪ Consolidating data from multiple sheets and files using Pivot tables
▪ Using external data sources
▪ Using data consolidation feature to consolidate data
▪ Show Value As (% of Row, % of Column, Running Total, Compare with
SpecificField)
▪ Viewing subtotal under Pivot
Protecting Workbook
Protecting Sheet with all options
UNIT NO. 3 : WORKING WITH POWER POINT
Create and Navigate Through Power-point
• Create a blank presentation
• Create a blank presentation using a template
• Adding, Deleting and rearranging slides
Create Themes and Use of Transitions, Animation
• Create a theme for presentation
• Use specific theme for presentation
• Using transitions, Setting up slide timing
• Use of animation and apply to slide / presentation
Different Presentation Views
• Setting up and using presenter view 10
• Use of Outline view
• Usage of Slide sorter and notes pages
• Use of slide narration
• Setup slide show of presentation (From Beginning and From Current slide)
Formatting Presentation
• Use of Header-Footer
• Use of WordArt
• Adding SmartArt to presentation
• Inserting Tables to presentation
• Inserting pictures, clip-arts, shapes to presentation
Total Lectures/Hours& Lab 15+30
Suggested Readings and Reference Books:
1. Office 2019 All-in-One for Dummies by Peter Weverka
2. Microsoft Word 2019 Step By Step – By Joan Lambert and Joyce Cox
3. PowerPoint 2019 for Dummies by Doug Lowe
Credit:
- 1 lecture = 1 hour = 1 credit and 1 practical = 2 hours = 1 credit
- Total 15 hours of theory teaching work per semester and additional 30 hours of
practical per semester.
- Theory 1 Hours/week = 1 credits and additional practical 2 hours/week = 1 credits.
- Total credit is 2.
Theory Examination
- No Theory Examination

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 76

- 25 marks of internal Assessment
- Practical Examination - Total Marks 25 (No Internal Marks)
- University Examination: 2 Hours
Passing Standard:
- Student must obtain minimum 36% marks in all passing heads.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 77

B.COM. SEMESTER – 1
6 SEC 1 TIME MANAGEMENT
Name of the Course: Time Management
Course credit: 02
Teaching Hours: 30 (Hours)
Total marks: 50

Objectives:
The Course is designed to understand the importance of Time Management in real life.

Learning Outcomes:
After completion of the course, learners will be able to:
1. Identify the importance of Time Management;
2. Identify and record their personal goals and priorities;
3. Plan their schedules effectively and understand and apply the basic principles of
productivity to their own life;
4. Enumerate Time wasters;
5. Identify procrastination signs & tackle it.
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : INTRODUCTION
Meaning, characteristics, objectives of Time Management, Significance of Time
Management, Ingredients of Time, Basic principles. 10

UNIT NO. 2 : TIME WASTERS

Introduction, Meaning, Office environment, Meetings – Telephone calls, Visitors
– Poor delegation, Inability to say “No”, Internet – Televisions, Emotional blocks 10
to Time Management.
UNIT NO. 3 : TIME MANAGEMENT TOOLS
Ways to overcome Time Wasters, Planning Components and Time Management
– objective, policy, programmes, schedule, strategies, TIME TECH System,
Budget – best tools for Time Management, How to save time?
10
Application of Time Management: Learning Time Management, Practical
Experience and games on; Goal Setting, Prioritizing, Weekly plan, Creative Time
Management ideas.
Total Lectures/Hours 30

Suggested Readings:
1. The seven habits of effective people by Stephen R. Covey Simon , Schuster
Publishers,1990
2. Managing Time for a Competitive Edge by Bharti R.L. , S.Chand
3. Graham Roberts- Phelps, Handbook of Time Management Working Smarter, New Delhi,
Crest Publishing Huuse,2003
4. Dr. Jan Yager, Creative Time Management for the New Millennium, Mumbai, Jaico
Publishing,2001
5. Gary kroehnert, Taming Time, New Delhi, Tata McGraw Hill Publishing Company
Ltd,2004

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

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 78

B.COM. SEMESTER – 1
6 SEC 1 OTHER COURSES

As per UGC Curriculum and Credit Framework for Undergraduate Programs, it has paved the
way to offer a maximum 36% of the credit/learning through online courses. The courses shall
be approved by institutions as per the existing UGC regulations.

Students can take other SEC courses from the pool of SEC course on SWAYAM platform which
will be offered by:
➢ UGC (University Grant Commission)
➢ CEC (Consortium of Educational Communication)
➢ IIM-B (Indian Institute of Management- Bangalore)
➢ NPTEL (National Programme on Technology Enhanced Learning)
➢ IGNOU (Indira Gandhi National Open University)
➢ NITTTR (National Institutes of Technical Teachers and Training Research)
➢ AICTE (All India Council for Technical Education)

Students opting for an online course shall be required to register for MOOCs (Massive
Online Open Courses) course/paper through SWAYAM and it will be mandatory for them to
share necessary information with the college/institution.

Any regular student will be permitted to opt for only up to 36% of the total courses being
offered, through the online learning courses provided through the SWAYAM platform.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 79

B.COM. SEMESTER – 1
7 VAC 1 INDIAN KNOWLEDGE SYSTEM 1
Name of the Course: Indian Knowledge System 1
Course credit: 02
Teaching Hours: 30 (Hours)
Total marks: 50

Objectives:
The objective of the course is to set a stage for understanding the architecture of the Ancient
Indian Knowledge Systems and to develop an overall understanding of their role and relevance
to the contemporary society
Learning Outcomes:
After completion of the course, learners will be able to:
1. Identify the concept of Traditional knowledge and its importance;
2. Explain the need for and importance of protecting traditional knowledge;
3. Explain the importance of Traditional knowledge in Agriculture and Medicine;
4. Know history of Indian economy thoughts and Kautiya’s Economic thoughts;
5. Interpret the concepts of concept of Indian business model.
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : INTRODUCTION TO INDIAN KNOWLEDGE SYSTEM
Introduction, Definition, Concept of Indian Knowledge System (IKS), A broad
overview of disciplines included in the IKS, and historical developments, Scope
of IKS, Organization of IKS, IKS based approaches on Knowledge Paradigms, IKS 10
in ancient India and in modern India
UNIT NO. 2 : IKS AND INDIAN SCHOLARS, INDIAN LITERATURE
Introduction, Philosophy and Literature (Maharishi Vyas, Manu, Kanad, Pingala,
Parasar, Banabhatta, Nagarjuna and Panini), Mathematics and Astronomy
(Aryabhatta, Mahaviracharya, Bodhayan, Bhashkaracharya, Varahamihira and
Brahmgupta), Medicine and Yoga (Charak, Susruta, Maharishi Patanjali and 10
Dhanwantri), Shastra (Nyaya, vyakarana, Krishi, Shilp, Vastu, Natya and
Sangeet)
UNIT NO. 3 : INDIAN ECONOMY THOUGHTS AND MODEL
History of Indian Economy Thoughts: Context from Dharmashastras, Shukraniti,
Mahabharata, and Arthashastra; Kautiya’s Economic thoughts in specific India 10
and Global GDP: Ancient India.
Total Lectures/Hours 30

Suggested Readings:
1. An Introduction to Indian Knowledge Systems: Concepts and Applications, B
Mahadevan, V R Bhat, and Nagendra Pavana R N; 2022 (Prentice Hall of India).
2. Indian Knowledge Systems: Vol I and II, Kapil Kapoor and A K Singh; 2005 (D.K. Print
World Ltd).
3. Kanagasabapathi; “Indian Models of Economy, Business and Management”, Third
Edition,
4. Prentice Hall India Ltd., Delhi.
5. Lotus and Stones; Garuda Prakashan (31 October 2020); Garuda Prakashan Pvt. Ltd.
6. Dwivedi D.N., Essentials of Business Economics, Vikas Publications, Latest Edition.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 80

7. Inida Uninc by Prof. R Vaidyanathan, Westland ltd.Publication
8. Economic Sutras by Prof. Satish Y. Deodhar, IIMA Books series
9. Black Money Tax Heaven by R Vaidyanathan, Westland ltd. Publication

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

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 81

B.COM. SEMESTER – 1
8 Vocational/Exit Courses
VOCATIONAL EDUCATION AND TRAINING: Vocational Education and Training will form an
integral part of the undergraduate programme to impart skills along with theory and practical.
Students can do one vocational course of 4 credits as a part of exit course.
List of Vocational Courses
Discipline Vocational Courses
Commerce 1. Business Administration 7. Retail
2. Office Secretary Training 8. Office Assistantship
3. Marketing & Salesmanship 9. Financial Market Management
4. Accountancy & Auditing 10. Insurance & Marketing
5. Accounting & Taxation 11. Stenography & Computer
6. Small & Medium Enterprises Applications
12. Banking & Financial Services

Students can earn extra credits through vocational courses from SWAYAM
(https://swayam.gov.in).

SWAYAM is a programme initiated by Government of India and designed to achieve the three
cardinal principles of Education Policy viz., access, equity and quality. The objective of this
effort is to take the best teaching learning resources to all, including the most disadvantaged.
SWAYAM seeks to bridge the digital divide for students who have hitherto remained untouched
by the digital revolution and have not been able to join the mainstream of the knowledge
economy.

Suggested Vocational Courses are:

1. CRM Domestic Voice (https://onlinecourses.swayam2.ac.in/nos23_ge05/preview)
2. Community Health (https://onlinecourses.swayam2.ac.in/nos23_ge11/preview)
3. Yoga Teaching' Training Programme
(https://onlinecourses.swayam2.ac.in/nos23_ge01/preview)
4. Developing Soft Skills And Personality
(https://onlinecourses.nptel.ac.in/noc23_hs116/preview)
5. Soft Skill Development (https://onlinecourses.nptel.ac.in/noc23_hs80/preview)
6. Soft Skills (https://onlinecourses.nptel.ac.in/noc23_hs145/preview)
7. Educational Leadership (https://onlinecourses.nptel.ac.in/noc23_hs143/preview)
8. Leadership and Team Effectiveness
(https://onlinecourses.nptel.ac.in/noc23_mg28/preview)
9. Leadership for India Inc: Practical Concepts and Constructs
(https://onlinecourses.nptel.ac.in/noc23_mg26/preview)
10. Internship / Apprenticeship as per SOP of Internship / Apprenticeship of Saurashtra
University, Rajkot (Gujarat).
11. Other vocational courses from SWAYAM Portal and suggested by Saurashtra University,
Rajkot (Gujarat).

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 82

CURRICULUM
For

B.COM.
Semester – 2
(With effective from Nov./Dec. - 2023)

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 83

Course Structure As per NEP 2020 for
B.COM. SEM – 2 (Major Statistics)
with effective from Nov./Dec. – 2023
Sr. Course Course
Course Title
No Category Credits
1 Major 1 Business Statistics-3 04
2 Major 2 Business Statistics-4 04
Financial Accounting–2
Business Accounting- 2
Business Administration – 2
Minor 1
Business Management – 2
3 (Select 04
Banking & Finance – 2
Any One)
Business Computer Science – 2
Business & Co-operation – 2
Business Economics – 2
Accounting Standards – 2
Export Import Management
MDC 1
Gandhian Economics and Rural Development – 2
4 (Select Any 04
Corporate Communication – 2
One)
Computer Application in Business-2
Mathematics for Commerce – 2
AEC 1 Practical English
(Select Any Life Skills – 2 02
5
One) Other Courses
Team Building
Public Speaking
SEC 1
Web Development and Designing
6 (Select Any 02
Tourism Management
One)
Innovation and Entrepreneurship
Other Courses
Personal Financial Planning
Culture and Communication – 1
Sports and Fitness – 1
VAC 1
Environmental Study – 1
7 (Select Any 02
Vedic Mathematics – 1
One)
Yoga & Happiness – 1
Digital Empowerment
Other Courses
TOTAL CREDITS 22
8 Vocational / Exit Course/s 04

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 84

B.COM. SEMESTER – 2
1 MAJOR 3 BUSINESS STATISTICS - 3
Name of the Course: BUSINESS STATISTICS - 3
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Objectives:
The course aims to provide an understanding of the application of statistics to business and
industries.

Learning Outcomes:
After completion of the course, learners will be able to:
1. Awareness of Statistical Methods application in real life.

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : SAMPLING - 2
- Simple Random Sampling: Simple random sampling with and without
replacement - Estimation of population mean - Variance of estimators -
Simple problems.,
- Stratified Sampling: Estimation of total , mean - Its variance - Allocation 12
problems – Simple problems.,
- Systematic Sampling: Linear, Circular. Comparisons for populations with
one dimensional linear trend.
UNIT NO. 2 : BUSINESS FORECASTING
- Introduction, Methods for forecasting, Moving average method, Least
square method, Second-degree parabola, Exponential smoothing method, 12
Input output analysis, examples.
UNIT NO. 3 : CORRELATION (FOR TWO VARIABLES)
- Concept of correlation-correlation coefficient, properties, Scatter diagram
method, Karl Pearson’s Coefficient of Correlation, Spearmen’s Rank
Correlation Coefficient, Coefficient of Concurrent deviation, Coefficient of 12
determination and its interpretation, Calculation of Correlation for
Bivariate. Calculation of simple example.
UNIT NO. 4 : REGRESSION (FOR TWO VARIABLES)
- Concept of Regression and regression coefficient, Lines of Regression and
its properties, Angle between two line of regression, Difference between 12
Correlation analysis and Regression analysis, Calculation of Simple example
UNIT NO. 5 : ASSOCIATION OF ATTRIBUTES
- Meaning, Notations, Consistency of data, Types of association, Methods of
studying association (Method of comparison of observe and expected, 12
Proportion method, Yule’s method). Calculation of Simple example.
Total Lectures/Hours 60

Only practical questions are important for Semester End University Exam.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 85

Suggested Readings:
1. Gupta S. C. & Kapoor V. K. : Fundamental of Mathematical Statistics, Sultan Chand &
Sons, New Delhi.
2. Gupta S. C. & Kapoor V. K. : Fundamental of Applied Statistics, Sultan Chand & Sons, New
Delhi.
3. Gupta A. C. : Fundamental of Applied Statistics, Sultan Chand & Sons, New Delhi.
4. Kenny & Keeping : Mathematics of Statistics Volume I and II, Van Nostran.
5. Goon Gupta & Dasgupta: Fundamental of Statistics Volume I and II, World Press,
Calcutta.
6. Speigal M. R. : Theory and Problems of Statistics, McGraw Hill Book Co., London.
7. Shenoy G. V., Srivastava U. K. & Sharma S. C. : Business Statistics, Wiley Eastern.
8. Das G. & Pattnayk : Fundamentals of Mathematical Analysis, Tata McGraw Hill, New
Delhi.
9. D. N. Elhance (1956) : Fundamentals of Statistics Kitab Mahal, Allahabad.
10. D. C. Shancheti and V. K. Kapoor: Statistics ( Theory and Application), Sultan Chand &
Sons Publication, New Delhi.
11. Meyer P. L. (1970): Introductory Probability and statistical application, Addission
Wesley.
12. Degoot M. H.(1975): Probability and Statistics, Addission Wesley.
13. Mood A. M. Graybill F. A. and Bose D. C. (1974): Introduction to the theory of Statistics,
McGraw Hill.
14. Rohtagi V. K. (1986): An introduction to probability theory and Mathematical statistics,
Wiley Eastern.
15. Jain D. R. & Bharat Jhunjhunwala: Business Statistics, S. Chand & Company.
16. Bharat Jhunjhunwala: Business Statistics, S. Chand & Company
17. Mahajan Kalpana K. & Mahajan Ravi K.: Fundamental Statistics in Question, Deep & Deep
Publication.
Note: Learners are advised to use latest edition of books.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 86

B.COM. SEMESTER – 2
2 MAJOR 4 BUSINESS STATISTICS - 4
Name of the Course: BUSINESS STATISTICS – 4
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Objectives:
The course aims to provide an understanding of the application of statistics to business and
industries.

Learning Outcomes:
After completion of the course, learners will be able to:
1. Awareness of Statistical Methods application in real life.

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : INTERPOLATION & EXTRAPOLATION
- Introduction and Uses
- Newton's Forward Method
- Newton's Backward Method
12
- Binomial Expansion Method
- Lagrange's Method
- Examples
UNIT NO. 2 : PERMUTATION AND COMBINATION
- Permutations (Meaning, formula )
- Permutations of different things
- Permutations of Similar things
- Restricted Permutation
12
- Combinations (Meaning formula)
- Combinations of things taken some or all at time
- Some Restricted Combinations
- Examples
UNIT NO. 3 : PROBABILITY THEORY – 1
- Concept of permutation and combination. Formula for nPr and nCr (without
proof).Simple example based on permutation and combination. Introduction
of probability, Terminology used in probability,Definitions of Probability 12
(Mathematical, Statistical and Axiomatic), Odds in favour and odds against,
Additive and Multiplicative rule of Probability, example.
UNIT NO. 4 : PROBABILITY THEORY – 2
- Conditional Probability, Baye’s Theorem and its applications. Simple
examples based on Probability. 12

UNIT NO. 5 : MATHEMATICAL EXPECTATION

- Definition and meaning
- Mean and variance. 12
- Properties of Mean and Variance - Examples
Total Lectures/Hours 60
Only practical questions are important for Semester End University Exam.

Suggested Readings:

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 87

1. Gupta S. C. & Kapoor V. K. : Fundamental of Mathematical Statistics, Sultan Chand &
Sons, New Delhi.
2. Gupta S. C. & Kapoor V. K. : Fundamental of Applied Statistics, Sultan Chand & Sons, New
Delhi.
3. Gupta A. C. : Fundamental of Applied Statistics, Sultan Chand & Sons, New Delhi.
4. Kenny & Keeping : Mathematics of Statistics Volume I and II, Van Nostran.
5. Goon Gupta & Dasgupta: Fundamental of Statistics Volume I and II, World Press,
Calcutta.
6. Speigal M. R. : Theory and Problems of Statistics, McGraw Hill Book Co., London.
7. Shenoy G. V., Srivastava U. K. & Sharma S. C. : Business Statistics, Wiley Eastern.
8. Das G. & Pattnayk : Fundamentals of Mathematical Analysis, Tata McGraw Hill, New
Delhi.
9. D. N. Elhance (1956) : Fundamentals of Statistics Kitab Mahal, Allahabad.
10. D. C. Shancheti and V. K. Kapoor: Statistics ( Theory and Application), Sultan Chand &
Sons Publication, New Delhi.
11. Meyer P. L. (1970): Introductory Probability and statistical application, Addission
Wesley.
12. Degoot M. H.(1975): Probability and Statistics, Addission Wesley.
13. Mood A. M. Graybill F. A. and Bose D. C. (1974): Introduction to the theory of Statistics,
McGraw Hill.
14. Rohtagi V. K. (1986): An introduction to probability theory and Mathematical statistics,
Wiley Eastern.
15. Jain D. R. & Bharat Jhunjhunwala: Business Statistics, S. Chand & Company.
16. Bharat Jhunjhunwala: Business Statistics, S. Chand & Company
17. Mahajan Kalpana K. & Mahajan Ravi K.: Fundamental Statistics in Question, Deep & Deep
Publication.
Note: Learners are advised to use latest edition of books.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 88

B.COM. SEMESTER – 2
3 MINOR 2 FINANCIAL ACCOUNTING – 2
Name of the Course: Financial Accounting – 2
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Objectives:
The course aims to help learners to acquire conceptual knowledge on financial accounting, to
impart skills for recording various kinds of business transactions and to prepare financial
statements.

Learning Outcomes:
After completion of the course, learners will be able to:
2. Compute purchase consideration of business under different methods;
3. Recording transactions and preparing accounts for conversion of partnership firm into
company in the books of vendor firm;
4. Recording transactions of purchase of firm’s business and preparing balance sheet in
the books of new company;
5. Prepare accounts under Self Balancing System;
6. Provide services to departmental stores in preparing departmental accounts;
7. Give accounting treatment of joint life policy premium paid by firm under different
methods.

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : CONVERSION OF PARTNERSHIP FIRM INTO COMPANY
- Introduction & Meaning
- Difference of Dissolution of partnership firm and Conversion of Partnership
Firm into Company
- Procedure for Conversion of Partnership firm into Company 12
- Purchase Consideration [PC]
- Accounting treatments to close the books of Partnership Firm
- Practical Questions (accounts in the books of vendor firm only)
UNIT NO. 2 : PURCHASE [ACQUISITION] OF PARTNERSHIP FIRM’S BUSINESS BY COMPANY
- Introduction & Meaning
- Purchase Consideration
- Goodwill and Capital reserve
- Accounting treatments: Journal-Ledger Entries and Initial Balance Sheet 12
in the books of Purchasing Company
- Practical Questions (Accounts in the Books of Purchasing Company
only)
UNIT NO. 3 : SELF BALANCING LEDGERS
- Introduction and Meaning
- Procedure to introduce the Self Balancing System
- Accounting treatment, Journal entries and ledgers, 12
- Advantages and disadvantages of Self Balancing System,
- Practical Questions
UNIT NO. 4 : DEPARTMENTAL ACCOUNTS
- Introduction, Meaning and Objectives 12
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 89
- Advantages of departmental accounting
- Allocation of expenses
- Inter departmental transfer
- Types of Department:
A. Independent Department
B. Dependent Department
- Methods of Departmental Accounting
A. Accounts of all departments are kept in one book only
B. Separate Set of books are kept for each department.
Practical Questions
UNIT NO. 5 : ACCOUNTS OF JOINT LIFE POLICY
- Introduction and Meaning
- Accounting Treatment of premium paid by the firm:
[A] When premium is considered as Revenue expenditure
[B] When premium is considered as Capital expenditure
[C] When policy is shown and treated at surrender value and Amount of
difference is debited to Profit and Loss A/C
12
[D] When policy is shown and treated at Surrender Value with the help
of Joint Life Policy (JLP) A/C
- All partners’ Individual policy and Joint Life Policy [Joint and Several
policies]
- Amount payable to successor of deceased partner
- Practical Questions
Total Lectures/Hours 60
Only practical questions are important for Semester End University Exam.

Suggested Readings:
1) Dr. M. A. Arulanandam and Dr. K. S. Raman, Advanced Accountancy (Vol.I & II), Edition
2023, Himalaya Publishing House, Mumbai
2) Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and Cases.
McGraw-Hill Education
3) Charles T. Horngren and Donna Philbrick, Introduction to Financial Accounting, Pearson
Education.
4) J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, Delhi.
5) M. C. Shukla, T. S. Grewal and S. C. Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., Delhi.
6) S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House,
New Delhi.
7) Deepak Sehagal. Financial Accounting. Vikas Publishing H House, New Delhi.
8) Bhushan Kumar Goyal and HN Tiwari, Financial Accounting, International Book House
9) Goldwin, Alderman and Sanyal, Financial Accounting, Cengage Learning.
10)Tulsian, P.C. Financial Accounting, Pearson Education.

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

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 90

B.COM. SEMESTER – 2
3 MINOR 2 BUSINESS ACCOUNTING - 2
Name of the Course: Business Accounting - 2
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Objectives:
The course aims to help learners to acquire conceptual knowledge on business accounting, to
impart skills for recording various kinds of business transactions and to maintain accounts.

Learning Outcomes:
After completion of the course, learners will be able to:
2. Record transactions related to royalty and prepare required accounts in the books of
lessee and lessor (landlord);
3. Guide business enterprises in preparing and submitting insurance claim statement
against business losses under stock insurance policy;
4. Guide business enterprises in preparing and submitting insurance claim statement
against business losses under Consequential Loss Policy;
5. Measure inventory valuation applying different methods under relevant Accounting
Standards;
6. Understand provisions of Companies Act 2013 related to alteration of share capital with
practical approach.
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : ROYALTY ACCOUNTS
- Introduction-Meaning and Contract of Royalty
- Explanation of special terms
- Basis of Royalty calculation
- Accounting calculations of Royalty 12
- Accounting treatments: Journal Ledger Entries and Accounts
- Practical Questions [Excluding Sub-contract of Royalty]
UNIT NO. 2 : ACCOUNTS OF FIRE CLAIMS UNDER THE STOCK INSURANCE POLICY
- Introduction and Meaning
- Average Clause
- Stock Insurance Policy and claim
- Important accounting terms related to stock insurance policy 12
- Claim amount under the Stock Insurance policy for Loss of Stock/ goods
- Practical Questions
UNIT NO. 3 : ACCOUNTS OF FIRE CLAIMS UNDER CONSEQUENTIAL LOSS POLICY
- Introduction and Meaning
- Consequential Loss Policy (Loss of Profit Policy)
- Claim amount under the Consequential Loss Policy (Loss of Profit Policy)
- Important accounting terms related to Consequential Loss Policy 12
- Journal entries for the Sanctioned and Accepted claims
- Practical Questions
UNIT NO. 4 : INVENTORY VALUATION
- Introduction-Meaning of Inventory and Inventory Valuation
- Objectives of Inventory Valuation 12
- Main valuation points of Indian Accounting Standard -2 [Revised]
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 91
- Methods of Inventory Valuation[ including Stock statement]
[A] Specific Identification method
[B] FIFO
[C] LIFO
[D] HIFO
[E] Base Stock method
[F] Weighted Average Price method
- Practical Questions
UNIT NO. 5 : ALTERATION OF SHARE CAPITAL
- Introduction, Meaning
- Provisions of Companies Act 2013 related to alteration of share capital
- Consolidation of shares
- Sub-division of shares
12
- Conversion of shares into stock
- Bonus shares & Right shares
- Buyback of shares
- Practical Questions
Total Lectures/Hours 60
Only practical questions are important for Semester End University Exam.

Suggested Readings:
1) Dr. M. A. Arulanandam and Dr. K. S. Raman, Advanced Accountancy (Vol.I& II), Edition
2023, Himalaya Publishing House, Mumbai
2) J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, Delhi.
3) G Sudarsana Reddy, Financial Management Principles and Practices, Himalaya
Publishing House, Mumbai.
4) M. C. Shukla, T. S. Grewal and S. C. Gupta. Advanced Accounts. Vol.-I. S. Chand & Co., Delhi.
5) S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House,
New Delhi.
6) Deepak Sehagal. Financial Accounting. Vikas Publishing H House, New Delhi.
7) Tulsian, P.C. Financial Accounting, Pearson Education.
8) M Hanif, A Mukherjee, Corporate Accounting 2nd Edition, McGraw Hill Education, India

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

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 92

B.COM. SEMESTER – 2
BUSINESS ADMINISTRATION – 2
3 MINOR 2
(MANAGEMENT PRINCIPLES AND APPLICATIONS)
Name of the Course: Business Administration – 2
(Management Principles and Applications)
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100
Objectives:
The course aims to familiarize the learner with extant and emerging management theories and
practices for reflective and holistic thinking on management principles and practices.
Learning Outcomes:
After completion of the course, learners will be able to:
1. Describe the various levels of management and applicability of management principles.
2. Evaluate a company’s competitive landscape as per porter‘s five-force model.
3. Demonstrate various types of authority, delegation and decentralization in authority
4. Demonstrate various types of leadership styles and identify the motivation techniques
used by leaders.
5. Discuss the impact of emerging issues in management.
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : INTRODUCTION
Meaning and importance of management; Coordination mechanisms in
organisations; Management theories- classical, neo-classical and modern
constructions of management; Managerial functions; Managerial roles 12
(Mintzberg); Managerial competencies.
UNIT NO. 2 : PLANNING
Organisational objective setting; Decision making environment (certainty, risk,
uncertainty); Techniques for individual and group decision-making; Planning
vis-à-vis Strategy- meaning and elements of business firm environment- micro, 12
meso, and macro; Industry structure, Business-level strategic planning.
UNIT NO. 3 : ORGANISING
Decentralization and Delegation; Factors affecting organisational design;
Departmentalization; Organisational structures and Organograms: traditional
and modern, comparative suitability and changes over time; formal- informal 12
organisations‘ interface.
UNIT NO. 4 : DIRECTING AND CONTROLLING
Motivation- meaning, importance and factors affecting motivation; Leadership-
meaning, importance and factors affecting leadership, leadership styles, and
followership. Controlling- Principles of controlling; Measures of controlling and 12
accountability for performance.
UNIT NO. 5 : CONTEMPORARY ISSUES IN MANAGEMENT
Management challenges of the 21st Century; Factors reshaping and redesigning
management purpose, performance and reward perceptions-
Internationalisation, Digitalisation, Entrepreneurship & innovation, Values & 12
ethics, Workplace diversity, Democracy and Sociocracy, Subaltern management
ideas from India.
Total Lectures/Hours 60

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 93

Suggested Readings:
1. Drucker, P. F. (1954). The Practice of Management. Newyork: Harper & Row.
2. Drucker, P. F. (1999). Management Challenges for the 21st Century. Harper Collins
Publishers Inc.
3. Gupta C.B. and Mathur S. Management Principles and Applications. Scholar Tech Press,
Delhi.
4. Griffin. Management Principles and Application. Cengage.
5. Koontz, H., & Weihrich, H. (2012). Essentials of Management: An International and
Leadership Perspective. McGraw Hill Publications
6. Kumar, Pardeep. Management: Principles and Applications. JSR Publication House LP,
Delhi.
7. Laasch, O. (2022), Principles of Management, 2e, Sage Textbook
8. Mahajan, J.P. and Mahajan Anupama. Management Principles and Applications. Vikas
Publications.
9. Mitra J.K.(2018).Principles of Management.Oxford University Press.
10. Rao, V.S.P. Management Principles and Applications. Taxmann Publications.
11. Tulsian, P.C. & Pandey, V. ―Business Organisation & Management, Pearson Education,
India

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

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 94

B.COM. SEMESTER – 2
3 MINOR 2 BUSINESS MANAGEMENT – 2 (Marketing Management)
Name of the Course: Business Management – 2 (Marketing Management)
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Objectives:
The structure of this course is to provide basic understanding of concepts, principles, tools and
techniques of marketing and to provide knowledge about various developments in the
marketing scenario in India.

Learning Outcomes:
After completion of the course, learners will be able to:
1. Identify and assess the impact of digital technology in transforming the business
environment and also the customer journey;
2. Explain the way marketers think, conceptualize, test continuously to optimize their
product search on digital platforms;
3. Illustrate the measurement of effectiveness of a digital marketing campaign;
4. Introduction of AI in Digital Marketing;
5. Demonstrate their skills in digital marketing tools such as SEO, Social media, and
Blogging for engaging the digital generation;
6. Explain the need for regulatory framework for digital marketing in India.
NO. OF
PARTICULAR
LECTURES
UNIT NO. 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;
12
marketing intermediaries, customers, competitors, publics; Macro environment-
demographic, economic, natural technological, politico-legal and socio-cultural
factors.
UNIT NO. 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.
12
Marketing Strategies: Market segmentation-concept and bases of segmenting
consumer markets; Market Targeting; Product Positioning- concept and bases.
UNIT NO. 3 : PRODUCT DECISIONS
Concept and classification; Product mix; Branding; Packaging; Labeling; Product
support services; Product life cycle-concept and marketing strategies. 12

UNIT NO. 4 : PRICING DECISIONS AND DISTRIBUTION DECISIONS

Pricing Decisions: Objectives; Factors affecting price of a product; Pricing
strategies for new products- penetration pricing and skimming pricing.
Distribution Decisions: Channels of Distribution: types and functions; 12
Wholesaling and retailing; factors affecting the channels of distribution;
Logistics Decisions.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 95

UNIT NO. 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 12
Developments in Marketing: Sustainable Marketing; Rural marketing; Social
marketing; Digital marketing – an overview.
Total Lectures/Hours 60

Suggested Readings:
1. Baines Et AL(2021).Fundamentals of Marketing.Oxford University Press.
2. Etzel, M. J., Walker, B. J., Stanton, W. J., Pandit, A. (2010). Marketing. Mc Graw Hill.
3. Kapoor, N. Principles of Marketing, 2nd ed. PHI learning
4. Kotler, P., Armstrong, G., Agnihotri, P. (2018). Principles of Marketing. Pearson
Education. Indian edition.
5. Kotler, P., Chernev, A., Keller, K. L. (2022). Marketing Management. United Kingdom:
Pearson Education.
6. Levy, M., Grewal, D. (2022). Marketing. United States: McGraw-Hill Education.
7. Masterson, R. (2022), Marketing, 5ed., Sage Textbook
8. Ramaswamy, N, (2018), Marketing Management, Sage Textbook
9. Sharma, K., Aggarwal S. (2021). Principles of Marketing. Taxmann Publications.

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

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 96

B.COM. SEMESTER – 2
BANKING & FINANCE – 2
3 MINOR 2
(BANKING LAW & PRACTICE)
Name of the Course: Banking & Finance – 2 (Banking Law & Practice)
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Objectives:
The main objective of the course is to develop an understanding of the Indian Banking System
and various banking law and practices in India.

Learning Outcomes:
1. After completion of the course, learners will be able to: Understand about Indian
banking system;
2. Gain an in depth knowledge about the RBI Act, 1934;
3. Know about securitization and reconstruction of financial assets and enforcement of
security interest Act, 2002;
4. Explain provisions and legal provisions of prevention of money laundering Act, 2002;
5. Understand in detail credit regulations in India.
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 THE NEGOTIABLE INSTRUMENT ACT 1881
Definition of negotiable Instrument Promissory note, Bill of exchange, and
Cheque, Holder, Holder in due course, Payment in due course, Negotiation,
Endorsement, Dishonour of Negotiable Instruments, Noting and Protest, 12
Penalties in case of dishonour of certain cheques, Negotiable Instruments Act,
2002: Instruments (Amendment) Act, 2018.
UNIT NO. 2 THE RESERVE BANK OF INDIA
Evolution, Organization: Central Board, local boards and departments in the
central office, RBI as currency authority: RBI as banker to the government, RBI’s
supervision over commercial banks, Licensing of banks. Regulations relating to
capital, Reserves and liquid assets of operation and management, Training, 12
Deposit insurance Penalties, RBI Act 2018, and Monetary Policy Committee. RBI
and Regulation of Digital Financial Services in India, 2012 to 2016
UNIT NO. 3 SECURITIZATION AND RECONSTRUCTION OF FINANCIAL ASSETS AND
ENFORCEMENT OF SECURITY INTEREST ACT, 2002
Regulation of securitization and reconstruction of financial assets and financial
institutions, Enforcement of security interest, Central registry, Offences and
penalties, relevant amendments between 2004 and 2008 and Amendments in 12
SARFAESI Act 2016.
UNIT NO. 4 PREVENTION OF MONEY LAUNDERING ACT, 2002
Offence of money laundering, Attachment, adjudication and confiscation,
Obligation of banking companies, financial institutions and intermediaries.
Summons searches and seizures. RBI guidelines regarding prevention of money
laundering, The Prevention of Money Laundering Act, 2012. Asset - Liability 12
Management: Return and currency Risks while managing the assets and
liabilities. RBI guidelines for Non-Performing Assets (NPAs)

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 97

UNIT NO. 5 CREDIT REGULATION
Objectives – RBI’s instruments of general credit control: Bank Rate, Reserve
requirements and OMOs, RBI’s direct credit regulation – Regulation of non-
banking institutions – Credit planning in India. Promotional functions of the RBI: 12
RBI and rural credit – RBI and industrial finance – RBI and export credit – RBI
and exchange control.
Total Lectures/Hours 60

Suggested Readings:
1. Basu A.K: Fundamentals of Banking- Theory and practice; A Mukerjee and co
2. Sayers R.S: Modern Banking; Oxford University Press.
3. Panandikar S.G. and Mithani DM: Banking in India; Orient Longman.
4. Sundharam and Varshini, “Banking Law, Theory and Practicies”, Sultan Chand & Sons,
2003.
5. Santhanam, “Banking and Financial System”, Margham Publications, Chennai, 2006.
6. Banking : Law and practice in India – MaheshwarBanking and Financial system – Vasant
Desa.
7. Fundamentals of Banking – Dr.R. S. S. Swami
8. Bank Management By Vasant Desai –Himalaya Publication.
9. Bank and Institutional Management By Vasant Desai – Himalaya Publication
10. E.Gordon & K. Natrajan:Banking Theory, Law & Practice”, Himalaya Publishing House,
Mumbai.
11. K.C.Shekar, Lekshmy Shekar, ―Banking theory and Practice”, Vikas Publishing House.
12. Principles and Practices of Banking: Indian Institute of Banking & Finance- Macmillan
Publication.
13. Srivastava S. P.; Banking Theory & Practice, Anmol Publication.

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

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 98

B.COM. SEMESTER – 2
BUSINESS COMPUTER SCIENCE – 2
3 MINOR 2
(PROGRAMMING IN C LANGUAGE)
Name of the Course: Business Computer Science – 2
(Programming in C Language)
Course credit: 03 + 01 = 04
Teaching Hours: Theory 45 (Hours) + Practical 30 (Hours)
Total marks: 100
Distribution of Marks: 50 Marks semester end theory examination
25 Marks semester end practical examination
25 Marks Internal assessments of theory (Unit:1 to 5)
Objectives:
1. To enable students to write nesting of control statements program using C language.
2. To teach students the importance of structured programming.
3. To enable students to use the concept of arrays, and UDF in C programming.

Learning Outcomes:
After completion of the course, learners will be able to:
1. Understand Nesting of Control Statements;
2. Understand and apply the concepts of Array and User Defined Function in C language
3. Analyze and debug Array and UDF programs written in C language

Unit No. 1 to 5 -> Theory of 70 Marks Unit No. 6 -> Practical of 30 Marks
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : DECISION STATEMENTS
- if … else, Nesting of if … else, else if ladder sequence
12
- switch (case, default)
UNIT NO. 2 : LOOPING STATEMENTS
- for, while, do … while, and Nesting of loops
12
- Other statements: go to & label, break, continue
UNIT NO. 3 : ARRAY
- Requirement of an array
- Single dimension array 12
- Two dimension array
UNIT NO. 4 : LIBRARY FUNCTIONS
- Character testing/conversion Functions: isalpha(), isdigit(), isalnum(),
isupper(), islower(), isprint(), isspace(), toupper(), tolower()
12
- String handling Functions: strlen(), strcpy(), strcat(), strcmp(), strupr(),
strlwr(), strrev()
UNIT NO. 5 : USER DEFINED FUNCTIONS
- Requirement of user defined function
- No argument and No return value
12
- Argument and No return value
- Argument and Return value
UNIT NO. 6 : PRACTICAL
Practical Exercise of Unit 1 To 5 (In C Language) 60
Total Lectures 60 + 60

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 99

Theory Question Paper Style

UNIVERSITY EXAMINATION
Sr. No. Particulars Marks
1 QUESTION - 1 (From Unit 1) (OR) QUESTION - 1 (From Unit 1) 10
2 QUESTION - 2 (From Unit 2) (OR) QUESTION - 2 (From Unit 2) 10
3 QUESTION - 3 (From Unit 3) (OR) QUESTION - 3 (From Unit 3) 10
4 QUESTION - 4 (From Unit 4) (OR) QUESTION - 4 (From Unit 4) 10
5 QUESTION - 5 (From Unit 5) (OR) QUESTION - 5 (From Unit 5) 10
Total Marks 50

Credit:
- 1 lecture = 1 hour = 1 credit and 2 practical = 2 hours = 1 credit
- Total 45 hours of theory teaching work per semester and additional 30 hours of practical per
semester.
- Theory 3 Hours/week = 3 credits and additional practical 2 hours/week = 1 credits. Total
credit is 4.
Examination:
- Theory Examination - Total marks 75 (50 marks of university examination and 25 marks of
internal).
- University examination: 2 Hours
- Practical Examination - Total Marks 25 (No Internal Marks)
- University Examination: 2 Hours
Passing Standard:
- Student must obtain minimum 36% marks in all passing heads.

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 100

Suggested Readings:
1. Programming C By Balagurusamy
2. Programming C By Yashwant Kanitkar

Note: Learners are advised to use latest edition of books

FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT 101

B.COM. SEMESTER – 2
BUSINESS & CO-OPERATION – 2
3 MINOR 2
(CO-OPERATIVES LEGISLATION)
Name of the Course: BUSINESS & CO-OPERATION – 2 (Co-Operatives Legislation)
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Objectives:
The course aims To give an insight into the prevailing co-operative legal system and To enable
the students to understand the legal framework of co-operation in India and in Gujarat.

Learning Outcomes:
After completion of the course, learners will be able to:
1. Understand legal framework of Co-operatives in Gujarat and India;
2. Know management of registered societies and provisions for distribution of net profit;
3. Explain the regulatory provisions relating to co- operatives and co- operative society;
4. Understand the legal provisions for arbitration in co- operatives.
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : CO-OPERATIVE LEGISLATION
Introduction & Concept, Need for legal framework for Co-operatives -History of
Co-operative legislation in India – Salient Features of: Co-operatives Credit
Societies Act of 1904; Co-operative Societies Act of 1912; Montagu Chelmsford
Reforms Act 1919; Model Co-operative Societies Bill 1991; Multi-State Co- 12
operative Societies Act 2002; The Constitution (Ninety Seventh Amendment)
Act 2011; Producers’ Company Act 2013.
UNIT NO. 2 : GUJARAT CO-OPERATIVE SOCIETIES ACT, 1961
Introduction & Concept, Salient features - Provisions Relating to Registration,
Bye-laws, Qualifications, rights and liabilities of members. 12

UNIT NO. 3 : MANAGEMENT OF REGISTERED SOCIETIES

Introduction , General Body, Board of Management - Duties and privileges of
Registered Societies - State Aid to Co-operatives - Properties and funds of 12
Registered Societies - Net Profit Distribution.
UNIT NO. 4 : REGULATORY PROVISIONS RELATING TO CO-OPERATIVES
Introduction & Meaning of co-operative Audit and Type of Audit, Importance of
Audit in co-operative society, Difference between commercial and co-operative
Audit, Type of Auditor and powers and duties of Auditor of co- operative society, 12
Settlement of Disputes, Co-operative Tribunal.
UNIT NO. 5 : ARBITRATION
Introduction, Arbitration & Supersession of the board – Winding up of
Registered Societies – Execution of orders- Co-operative Tribunals – Appeals – 12
Revision – Review.
Total Lectures/Hours 60

Suggested Readings:
1. The Gujarat Co-Operative Societies Act, 1961

10
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
0
2. Co-Operative Societies Act 1904 & 1912
3. Calvert H, The Law And Principles of Cooperation, Thacker Spink &Co. Pvt. Ltd., Calcutta,
1959.
4. Goel.B, Cooperative Legislation Trends and Dimensions, Deep and Deep Publication New
Delhi. (2013)
5. Vidwans M.D, Cooperative Law in India, Sahithya Bhavan Publishers, New Delhi,1956.
6. KrishnaswamiO.R, (1989) Fundamentals of Co-operation, S.Chand& Co., New Delhi
7. KrishnaswamiO.R, and Kulandaiswamy, V (1992) Theory of Co-operation: An Indepth
Analysis, Shanma Publications, Coimbatore
8. Ravichandran, K and Nakkiran, S, (2009) Co-operation: Theory and Practice, Abijit
Publications, Delhi.
9. Bedi, R.D., Theory, History and Practice of Co-operation. R. Lal Book Depot, Meerut.
10. L. S. Shastri : Law and Practice of Co-operative Societies in India
11. H Calvert : Law and Principles of Co-operation
12. S. K. Gupte : Co-operative Societies, Act and Rules of Gujarat

Note: Learners are advised to use latest edition of books

10
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
1
B.COM. SEMESTER – 2
BUSINESS ECONOMICS – 2
3 MINOR 2
(Elements of Micro Economics-2)
Name of the Course: Business Economics – 2 (Elements of Micro Economics-2)
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Course Objectives:
➢ Provide strong foundation courses in Micro Economics
➢ The development of critical thinking skills and the accumulation of factual
knowledge.
➢ The development of an understanding of Micro Economic theory and their
application to the economic sub fields.
➢ To aware the students able to identify and explain economic concept and
theories related to the behaviour of economic agents, markets, industry and
firm structures.
Course Outcomes :
➢ Students will be acknowledged with Micro Economics concepts and Theories.
➢ Students will get acquainted withthe use of economic principles in business
decisions.

PARTICULAR O. OF
CTURES

UNIT NO. 1 : Production Analysis

• Concepts, Nature and types of Production Function
• Law of Diminishing return
• Economies of scale 12
• Iso-quant curve, Iso-cost curve
• Theory of Marginal Productivity
UNIT NO. 2 : Pricing Analysis – I
• Concept of Perfect and Imperfect Competition
• Perfect Competition : Characteristics-Equilibrium and pricing of firm
and industry in short run and long run-AR and MR in Perfect 12
Competition
• Monopoly : Characteristics-Types-Equilibrium and pricing of firm and
industry in short run and long run-AR and MR in Monopoly

10
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
2
UNIT NO. 3 : Pricing Analysis – II

• Price discrimination : Concept- conditions/possibility, profitability,

evaluation of price discrimination
• Monopolistic competition: Characteristics-Equilibrium and pricing of 12
firm and group in short run and long run-AR and MR in Monopolistic
competition- excess capacity, evils

UNIT NO. 4 : Pricing Analysis – III

• Oligopoly – definition, features, kinked demand curve and price rigidity
• Selling costs – nature, inter-relationship of production cost and selling 12
cost, effects of selling cost on demand curve.
UNIT NO. 5 : Distribution of National income – I
• Rent- Concept-Modern theory of rent – Quasi rent
• Wage – Concept-Monetary and real wage, factors affecting real wage,
• Interest – meaning, definition, gross & net interest, factors affecting
12
interest.
• Profit – Concept-Gross Profit-Net Profit, principles of profit – risk,
uncertainty, Innovation
Total Lectures / Hours 60
Reference Books:
1. Environment and entrepreneurs B.C Tandor
2. A Practical guide of industrial entrepreneurs
3. Dr.D.M Mithani, Micro Economics, Himalaya Publishing House.
4. Dr.D.M Mithani, Managerial Economics – Theory and Applications, Himalaya
Publishing House
5. P.L. Mehta Managerial Economics

10
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
3
B.COM. SEMESTER – 2
4 MDC 2 ACCOUNTING STANDARDS – 2
Name of the Course: Accounting Standards – 2
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Objectives:
The aim of this course is to acquire the ability to apply specific accounting standards.

Learning Outcomes:
After completion of the course, learners will be able to:
1. Understand the applicability of accounting standards;
2. Understand the provisions of specified accounting standards;
3. Relate relevant accounting standards to various situations and apply them accordingly.

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : ACCOUNTING STANDARD 15, 16 & 17
- AS 15 : Employee Benefits
- AS 16 : Borrowing Costs
- AS 17 : Segment Reporting 12
Introduction, Objective, Scope, Definitions, Explanation, Disclosure etc.
UNIT NO. 2 : ACCOUNTING STANDARD 18, 19 & 20
- AS 18 : Related Party Disclosures
- AS 19 : Leases
- AS 20 : Earnings Per Share 12
Introduction, Objective, Scope, Definitions, Explanation, Disclosure etc.
UNIT NO. 3 : ACCOUNTING STANDARD 21, 22 & 23
- AS 21 : Consolidated Financial Statements
- AS 22 : Accounting for Taxes on Income
- AS 23 : Accounting for Investments in Associates 12
Introduction, Objective, Scope, Definitions, Explanation, Disclosure etc.
UNIT NO. 4 : ACCOUNTING STANDARD 24, 25 & 26
- AS 24 : Discontinuing Operations
- AS 25 : Interim Financial Reporting
- AS 26 : Intangible Assets 12
Introduction, Objective, Scope, Definitions, Explanation, Disclosure etc.
UNIT NO. 5 : ACCOUNTING STANDARD 27, 28 & 29
- AS 27 : Financial Reporting of Interests in Joint Ventures
- AS 28 : Impairment of Assets
12
- AS 29 : Provisions, Contingent Liabilities and Contingent Assets
Introduction, Objective, Scope, Definitions, Explanation, Disclosure etc.
Total Lectures/Hours 60
Suggested Readings:
1. Ministry of Corporate Affairs, Government of India
(https://www.mca.gov.in/content/mca/global/en/acts-rules/ebooks/accounting-
standards.html)

10
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
4
2. Study Material of ICAI (https://resource.cdn.icai.org/66493bos53751-cp3-u2.pdf)
3. D S Rawat and Nozer Shroff, Accounting Standards (Student’s Guide), June 2023,
Publisher Taxman
4. CA Ravi Kanth Miriyala, CA Sunitanjani Miriyala, Accounting Standards (Made Easy),
December 2022, Publisher Taxman

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

10
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
5
B.COM. SEMESTER – 2
4 MDC 2 EXPORT-IMPORT MANAGEMENT
Name of the Course: Export-Import Management
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Objectives:
The course aims to develop an understanding and build knowledge on the key aspects of
export-import management in India and enabling students to become export professionals and
entrepreneurs in the fast-changing global environment.

Learning Outcomes:
After completion of the course, learners will be able to:
1. Analyse the basics of export-import management in India.
2. Evaluate various export incentives and schemes designed for business firms and
exporters.
3. Organise and plan the documents required for export and import transactions and
export finance.
4. Analyse the different operations involved in executing export orders.
5. Summarize the procedure and documentation formalities, practices and regulations
governing export trade.
6. Create awareness about India‘s policy reforms to promote export competitiveness.
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : BASICS OF EXPORT-IMPORT MANAGEMENT
An overview of Foreign Trade Policy; An overview of export-import
management system in India; Deemed exports; Importance of exports to
economic growth; Understanding Export--Import Operations; Steps of export
12
shipment from India; Processing of an Export Order; Legal Formalities for
Getting Started in Foreign Trade; International Commercial (INCO) Terms 2020;
Rules of Origin & Certificates of Origin;
UNIT NO. 2 : EXPORT-IMPORT PROCEDURE AND DOCUMENTATION
EXIM procedure; Export Documents related to goods, shipment and payment;
Import documents used in import transaction; Export and Import through Post 12
& Courier. Export finance: pre-shipment and post-shipment;
UNIT NO. 3 : AN OVERVIEW OF EXPORT PROMOTION SCHEMES AND ORGANISATIONAL
SUPPORT
Niryat Bandhu Scheme, MEIS, SEIS, Information on Registered Exporter (REX)
System, SCOMET guidelines; Export Incentives: Scheme For Remission of Duties
or Taxes on Export Products (RoDTEP), Scheme For Rebate of State and Central
Taxes and Levies (RoSCTL); Export Promotion Capital Goods (EPCG);
Organisational support: government regulatory agencies involved in export and 12
import i.e. Department of Commerce and Industry, Directorate General of
Foreign Trade (DGFT), Directorate General of Trade Remedies (DGTR), Export
Promotion Councils, Commodity Boards and Export Inspection Council (EIC).
UNIT NO. 4 : LEGAL FRAMEWORK OF CUSTOM LAW
Indian Customs Electronic Gateway (ICEGATE); Indian Customs EDI System 12

10
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
6
(ICES); Procedure for clearance of imported and export goods.
UNIT NO. 5 : MAKE IN INDIA AND EXPORT COMPETITIVENESS
NITI‘s Aayog Export Preparedness Index, 2020 – Policy, Business Ecosystem,
Export Ecosystem, Export Performance, Learning and strategies; Emerging 12
export entrepreneurs in India; Micro Exporters Policy (MEP).
Total Lectures/Hours 60

Suggested Readings:
1. Custom Manual (2018). Central Board of Indirect Taxes & Customs, India.
2. Gupta, P. (2020). Export Import Management, Tata McGraw Hill.
3. Joshi, R.M. (2018). International Marketing. OXFORD University Press.
4. Lall, M., & Ahmed, S. (2021). Export-Import Procedure and Documentation. Sultan
Chand & Sons, New Delhi.
5. NITI Aayog. Exp ort Preparedness Index, 2020.244 | P a g e
6. Paul, J., & Aserkar, R. (2008). Export Import Management. OXFORD University
7. Press.
8. Rai,U.K. Export-Import and Logistics Management, 2nd ed. PHI Learning
9. Singh, R. (2020). Export and Import Management: Text and Cases. SAGE Publishing.

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

10
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
7
B.COM. SEMESTER – 2
4 MDC 2 MATHEMATICS FOR COMMERCE – 2
Name of the Course: Mathematics for Commerce – 2
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Objectives:
The course aims to familiarize students with the applications of Mathematics techniques in
business decision making.

Learning Outcomes:
After completion of the course, learners will be able to:
Acquire proficiency in using different mathematical tools (Determinant, Matrix, Limit,
Mathematical Induction, Equations) in solving real life business and economic problems.

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : DETERMINANT
- Definition
- Order 2x2,3x3
- Cramer’s Rule 12
- Properties of Determinant
- Examples
UNIT NO. 2 : MATRIX
- Definition
- Types of Matrices
- Matrix Operation
1) Addition, Subtraction
2)Products and their
12
properties
- Transpose of Matrix
- Adjoint of Matrix, Inverse of Matrix
- Solution of Simultaneous linear equation using inverse matrix
- Examples
UNIT NO. 3 : LIMIT
- Introduction, Meaning of x->a, x->0
- Limit of a Function (Definition)
- Rules of limits 12
- Standard limits
- Examples
UNIT NO. 4 : MATHEMATICAL INDUCTION
- Introduction
- Principle of Mathematical Induction
- Meaning of Sequence and Series 12
- Sigma Notation n, n square, n cube (With Proof)
- Examples
UNIT NO. 5 : EQUATIONS
- Linear Equation
12
- Quadratic Equation

10
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
8
- Cubic Equation
- Higher Order Equation
- Degree of Equation
- Simultaneous Linear Equation
- Quadratic Equation
- Solution to Quadratic Equation
- Formulation of an Equation
- Solution of Simultaneous Equation
1) Equation are linear
2) Method of Substitution
3) Method of elimination
4) Method of cross multiplication
- Examples
Total Lectures/Hours 60

Suggested Readings:
1. Sharma J. K, Business Mathematics: Theory and Applications, Ane Pub. House, Delhi.
2. Soni R.S., Business Mathematics, Pitamber Publishing House.
3. Kapoor V.K., Business mathematics, Sultan Chand & Sons, Delhi.
4. Dowling, E.T. Mathematics for Economics: Schaum Series, McGraw Hill, London.
5. Vohra, N.D.: Quantitative Techniques in Management: Tata McGraw Hill, New Delhi.

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

10
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
9
B.COM. SEMESTER – 2
4 MDC 2 GANDHIAN ECONOMICS AND RURAL DEVELOPMENT – 2
Name of the Course: Gandhian Economics and Rural Development – 2
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Objectives:
➢ To gain an understanding of alternative economic concepts.
➢ Understanding the current perspective of Gandhi's economic ideas.
➢ An attempt to explain the non-agricultural sector and its nature from the perspective
➢ of rural economics.
➢ Study of rural infrastructure which is essential for rural development. To understand
the basic economic problems of the rural sector.

Learning Outcomes:
After completion of the course, learners will be able to:
Students can understand the definitions, concepts and components of Gandhian Economic
Thoughts. Students will also able to understand Gandhi’s economic ideas and relevance of Gandhi’s
ideas in modern India. Students will be able to understand the different types of Approaches and
policies for Rural Development. Also able to understand the current status and importance of rural
infrastructure for Rural Development

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : Poverty and Rural Development-1
• Concept of Poverty and Rural Development
• Poverty Line
• Causes of Rural Poverty 12
• Rural poverty alleviation programme in India
• Multi Dimension Poverty Index
UNIT NO. 2 : RURAL UNEMPLOYMENT
• Concept of unemployment
• Types of Unemployment
• Characteristics of Unemployment 12
• Causes of Rural Unemployment
• Mahatma Gandhi National Rural Employment Guarantee Act (MANREGA)
UNIT NO. 3 : AGRICULTURE AND RURAL ECONOMY
• Agriculture and Rural Development
• Problem facing Indian Agriculture
12
• Green Revaluation in India
• Organic farming and Indian Agriculture
UNIT NO. 4 : AGRICULTURE PRICING AND RURAL DEVELOPMENT

• Importance of agriculture price policy 12

11
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
0
• Trends in Agricultural Price
• Minimum Support Price (MSP)
• Problems of Marketing System of Agriculture Products

UNIT NO. 5 : RURAL FINANCE

• Concept and Magnitude of Rural Credit
• Cooperative banks and rural Credit
• Commercial banks and Rural Credit 12
• Regional rural Banks
• NABARD
Total Lectures/Hours 60

Suggested Readings:
(1 ) Datt and Sudharam “Indian Economy”, S.Chand Publication (Latest Addition)
(2) Mishra and Puri “Indian Economy”, Himalaya Publication (Latest Addition)
(3) Acharya, S.S.(2016): Agriulture Marketing in India, Oxford & IBH Publising Co.ltd., New
Delhi
(4)Kapila, U. (2009). Economic development and policy in India. Academic Foundation.
(5)Kapila, U. (2015). Indian economy since independence, 26th ed. Academic Foundation.
(6) Ministry of Finance. Economic survey (latest)
(7) Ministry of Finance. Finance commission report (latest)

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

11
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
1
B.COM. SEMESTER – 2
4 MDC 2 CORPORATE COMMUNICATION – 2
Name of the Course: Corporate Communication – 2
Course credit: 04
Teaching Hours: 60 (Hours)
Total marks: 100

Objectives:
● Imparting the Basic English Language competency of the learners.
● To gain knowledge of basics of communication.
● To make students familiar with the modern means of communication.
● To develop skills of effective communication

Learning Outcomes:
After completion of the course, learners will be able to:

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 :
Barriers in Corporate Communication
● Barriers to Corporate Communication
1. External Barrier
2. Semantic Barrier.
12
3. Socio- Psychological Barrier.
4. Organizational Barrier.
5. Cross-Cultural Barrier.
• Overcoming Barriers to Communication.
UNIT NO. 2 :
I.C.T. (Information, Communication, and Technology) for Corporate
Communication.
● Introduction to I.C.T. based Communication Tools.
● Facsimile (Fax).
● E-Mail.
12
● Teleconferencing.
● Video-conferencing.
● Blog.
● Telephone Answering Machine.
Security Concerns in I.C.T. based Tools.
UNIT NO. 3 :
Listening and Speaking Skills
● Listening
1. Importance of Listening Skills in corporate communication
2. Types of Listening 12
3. Characteristics of Good Listeners.
4. Listening Etiquettes.
5. Barriers in Listening.

11
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
2
6. Overcoming Barriers in Listening.
● Speaking (Practical)
1. Preparing an Effective Speech
2. Conversation based on the given Situation.
Prescribed Topics for Speech and Conversation: (Situations based on the Corporate
World).
UNIT NO. 4 :
Presentation Skills in Corporate Communication
●Importance of Environment in Presentation.
●Use of Body Language in Presentation. 12
●Use of Speech in Presentation.
●Understanding Audience.
●Use of Technology in Presentation
UNIT NO. 5 :
Employability Skills
● Resume and Covering letter (Practical)
● Preparing for the Interview
● Planning for the Interview 12
● Frequently asked Questions
● Manners and Etiquette at the time of Interview
● Mock Interview and its Importance
Total Lectures/Hours 60

Suggested Readings:
1) Technical Communication (Principles and Practice) – Meenakshi Raman and Sangeeta
Sharma – Oxford University Press, New Delhi.
2) Business Communication – Sathya Swaroop Debasish and Bhagban Das – PHI Learning.
3) Business Communication – Rai & Rai, Himalaya Publishing House, Mumbai.
4) Business and Managerial Communication – Shailesh Sengupta, PHI Learning.

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

Semester end examination

Question No. Detail Options Marks
1 Long Question/Short Notes (Unit -1) ½ OR 2/4 20
2 Short Notes (Unit-2) 2/4 20
3 Draft Conversation(s) based on given situation 2/4 20
(Unit-3) (Practical Only)
4 Long Question/Short Notes (Unit -4) ½ OR 2/4 20
5 Long Question/Short Notes (Unit -5) ½ OR 2/4 20
Total Marks 100

11
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
3
B.COM. SEMESTER – 2
Computer Application in Business-2
4 MDC 2 (E-COMMERCE AND USE OF RDBMS)
Name of the Course: Computer Application in Business-2 (E-Commerce and Use of
RDBMS)
Course credit: 04
Teaching Hours: Theory: 45 (Hours) + Practical: 30 (Hours)
Total marks: 100
Distribution of Marks: 50 Marks semester end theory examination
25 Marks semester end practical examination
25 Marks Internal assessments of theory (Unit:1 to 5)
Objectives:

➢ To introduce students to the concepts of Relational Database Management Systems (RDBMS).

➢ To teach students to define fields, data types, and relationships in a table.
➢ To teach students to use Table, Query and Forms in a relational database.
➢ To teach students the Concept of Key Constraints and E-Commerce.
➢ To provide hands-on experience in using a relational database management system.

Learning Outcomes:

➢ Learn about the concepts of RDBMS and their importance in modern computing.
➢ Understand the basic concepts of relational database tables and their importance in data
management.
➢ Understand the basic concepts of queries and their importance in data retrieval.
➢ Understand the basic concepts of forms and their importance in data entry and retrieval.
➢ To learn the importance of Key Constraints in relational databases.
➢ Understand the basic concepts of e-commerce and its importance in modern business

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : DATABASE AND ITS OBJECTS
• Introduction Access Database and its Objects including Table, Query, Form,
Reports, Macros and Modules, Page
• Creating Database
• Working with data including insert, modify and delete records 9
• Navigating Database including records, find and replace
• Access data types
• Object naming rules
UNIT NO. 2 : TABLES
• Creating tables through wizard and design view, datasheet view
• Understanding field properties: field size, input mask, format, indexed,
Required, Allow zero length, Validation rule , Validation text, Caption, Default 9
value

UNIT NO. 3 : QUERIES

Understanding and creating different queries including select, Action (append, 9

11
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
4
delete, update, make-table), using wizard (cross-tab query, find duplicate query),
Parameter query, Implementation of calculations and functions in queries
UNIT NO. 4 : FORMS
• Form: Understanding types forms and its properties
• Relationship:

• Primary keys, foreign key, composite key

9
• Defining relationship and setting up the referential integrity (Cascade update
and Cascade Delete)
• Importing Exporting and Linking objects with another application
UNIT NO. 5 : E-COMMERCE
• What is E-Commerce?
• Types of E-Commerce: Business to Consumer, Business to
9
• Business, Consumer to Business, Government to Business
• M-Commerce
UNIT NO. 6 : PRACTICAL
• Exercise Using Unit 1 To 4. 30
Total Lectures/Hours 45+30

Suggested Readings:

1. Access 2000 Bible

2. Mastering Access 2000
3. No Experience Required Access-2000

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

Theory Question Paper Style:

UNIVERSITY EXAMINATION
Sr. Particulars Marks
No.
1 QUESTION - 1 (From Unit 1) (OR) QUESTION - 1 (From Unit 1) 10
2 QUESTION - 2 (From Unit 2) (OR) QUESTION - 2 (From Unit 2) 10
3 QUESTION - 3 (From Unit 3) (OR) QUESTION - 3 (From Unit 3) 10
4 QUESTION - 4 (From Unit 4) (OR) QUESTION - 4 (From Unit 4) 10
5 QUESTION - 5 (From Unit 5) (OR) QUESTION - 5 (From Unit 5) 10
Total Marks 50
Credit:
- 1 lecture = 1 hour = 1 credit and 2 practical = 2 hours = 1 credit
- Total 45 hours of theory teaching work per semester and additional 30 hours of practical per
semester.
- Theory 3 Hours/week = 3 credits and additional practical 2 hours/week = 1 credits.
- Total credit is 4.
Examination:
- Theory Examination - Total marks 75 (50 marks of university examination and 25 marks of
internal).
- University examination: 2 Hours
- Practical Examination - Total Marks 25 (No Internal Marks)
- University Examination: 2 Hours

11
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
5
Passing Standard:
- Student must obtain minimum 36% marks in all passing heads.

11
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
6
B.COM. SEMESTER – 2
5 AEC 2 PRACTICAL ENGLISH
Name of the Course: Practical English
Course credit: 02
Teaching Hours: 30 (Hours)
Total marks: 50

Objectives:
● Imparting the Basic English Language competency of the learners.
● To gain knowledge of basics of grammar, composition, comprehension & vocabulary.
● To develop skills of effective communication.
Learning Outcomes:
After completion of the course, learners will be able to:

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 :
Text:
Kailasa: The Majestic Temple of Ellora
https://indianculture.gov.in/stories/kailasa-majestic-temple-ellora
How women business owners could lead India's economic growth
https://www.forbesindia.com/blog/economy-policy/how-women-business-owners- 09
could-lead-indias-economic-growth/
Higher education: A pathway to economic development
https://www.tpci.in/indiabusinesstrade/blogs/education-in-india-a-key-to-economic-
growth/
UNIT NO. 2
Degrees of Comparison
Conditional Sentences
15
Voices
Indirect Narration
UNIT NO. 3
Comprehension
06
Expansion of an Idea
Total Lectures/Hours 30

Suggested Readings:
1) Links given in the above table
2) A High School English Grammar & Composition by Wren & Martin
3) The Internet

11
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
7
Note: Learners are advised to use latest edition of text/reference books
Semester end examination
Question No. Detail Options Marks
1 Answer in Brief (Unit -1) ¾ 15
2 Do as Directed (Unit -2) 3+2+5+5 15
3 Reading Comprehension (Unit-3) ½ 10
4 Expand the Idea (Unit-4) ½ 10
Total Marks 50

11
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
8
B.COM. SEMESTER – 2
5 AEC 2 LIFE SKILLS – 2
Name of the Course: Life Skills – 2
Course credit: 02
Teaching Hours: 30 (Hours)
Total marks: 50

Objectives:
The aim of this course is to enhance the employability skills and maximize the potential of the
students by introducing them to the principles that underly personal and professional success,
and help them acquire the skills needed to apply these principles in their lives and careers.

Learning Outcomes:
After completion of the course, learners will be able to:
1. Define and Identify different life skills required in personal and professional life;
2. Take part in group discussions
3. Understand the basics of teamwork and leadership;
4. Use appropriate thinking and problem solving techniques to solve new problems.
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 EMOTIONS, MORALS, VALUES AND ETHICS
Introduction, Identifying and managing emotions, harmful ways of dealing with
emotions, PATH method and relaxation techniques.
Morals, Values and Ethics: Integrity, Civic Virtue, Respect for Others, Living
10
Peacefully. Caring, Sharing, Honesty, Courage, Valuing Time, Time management,
Cooperation, Commitment, Empathy, Self-Confidence, Character, Spirituality,
Avoiding Procrastination, Sense of Business Ethics.
UNIT NO. 2 GROUP AND TEAM DYNAMICS
Introduction to Groups: Composition, formation, Cycle, thinking, Clarifying
expectations, Problem Solving, Consensus, Dynamics techniques, Group vs
Team, Team Dynamics, Virtual Teams. Managing team performance and 10
managing conflicts, Intrapreneurship.
UNIT NO. 3 LEADERSHIP SKILLS
Leadership framework, entrepreneurial and moral leadership, vision, cultural
dimensions. Growing as a leader, turnaround leadership, managing diverse
stakeholders, crisis management. Types of Leadership, Traits, Styles, VUCA 10
Leadership, Levels of Leadership, Transactional vs Transformational Leaders,
Leadership Grid, Effective Leaders.
Total Lectures/Hours 30

Suggested Readings:
1. Shiv Khera, You Can Win, Macmillan Books, New York, 2003.
2. Barun K. Mitra, “Personality Development & Soft Skills”, Oxford Publishers, Third
impression, 2017.
3. ICT Academy of Kerala, "Life Skills for Engineers", McGraw Hill Education (India) Private
Ltd., 2016.
4. Caruso, D. R. and Salovey P, “The Emotionally Intelligent Manager: How to Develop and
Use the Four Key Emotional Skills of Leadership”, John Wiley & Sons, 2004.

11
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
9
5. Kalyana, “Soft Skill for Managers”; First Edition; Wiley Publishing Ltd, 2015.
6. Larry James, “The First Book of Life Skills”; First Edition, Embassy Books, 2016.
7. Shalini Verma, “Development of Life Skills and Professional Practice”; First Edition; Sultan
Chand (G/L) & Company, 2014.
Note: Learners are advised to use latest edition of books

12
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
0
B.COM. SEMESTER – 2
5 AEC 2 OTHER COURSES

As per UGC Curriculum and Credit Framework for Undergraduate Programs, it has paved the
way to offer a maximum 36% of the credit/learning through online courses. The courses shall
be approved by institutions as per the existing UGC regulations.

Students can take other AEC courses from the pool of AEC course on SWAYAM platform which
will be offered by:
➢ UGC (University Grant Commission)
➢ CEC (Consortium of Educational Communication)
➢ IIM-B (Indian Institute of Management- Bangalore)
➢ NPTEL (National Programme on Technology Enhanced Learning)
➢ IGNOU (Indira Gandhi National Open University)
➢ NITTTR (National Institutes of Technical Teachers and Training Research)
➢ AICTE (All India Council for Technical Education)

Students opting for an online course shall be required to register for MOOCs (Massive
Online Open Courses) course/paper through SWAYAM and it will be mandatory for them to
share necessary information with the college/institution.

Any regular student will be permitted to opt for only up to 36% of the total courses being
offered, through the online learning courses provided through the SWAYAM platform.

12
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
1
B.COM. SEMESTER – 2
6 SEC 2 TEAM BUILDING
Name of the Course: Team Building
Course credit: 02
Teaching Hours: 30 (Hours)
Total marks: 50

Objectives:
The course aims to teach students importance of building teams in business and industry. The
course will examine basic structure of a team, how they are developed their management and
evaluation

Learning Outcomes:
After completion of the course, learners will be able to:
1. Explore the definition of Team and examine unique features of types of Teams;
2. Design various ways of building an effective team;
3. Evaluate techniques to manage teams at each stage of Development.

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : UNDERSTANDING TEAMS
Define Team and Group, Difference between Team and Group, Characteristics of
a Team, Strength of a Team, Limitations of a Team, Types of Teams: Functional
or Department Team, Cross Functional Teams, Self-Managing Team, Virtual 10
Team, Operational Team, Problem Solving Team.
UNIT NO. 2 : TEAM BUILDING
Meaning and importance of Team Work, Psychology of Team Building, Team
Building Process, Goal Setting and Problem Solving. 10

UNIT NO. 3 : STAGES OF TEAM BUILDING

Stages of Team Development- Tukman‘s Model etc, Team Leader, Belbin Team
Roles-Action Oriented Roles, People Oriented Roles and Cerebral Roles; Team
Meetings and Leadership; Ginnett-Team Effectiveness Leadership Model 10
(TELM).
Total Lectures/Hours 30

Suggested Readings:
1. Dyer, W. G. J., Dyer, J. H., & Dyer, W. G. (2013). Team Building: Proven Strategies for
Improving Team Performance. New Jersey: John Wilev & Sons.
2. Gratton, L. E. (2007). Eight ways to build collaborative teams. Harvard Business Review.
85 (11), 100-109.
3. Katzenbach, J. R., Douglas S. K. (2001). Discipline of Teams. Harvard Business
Review.71(2).111-120.
4. Kohn, S. E., & O‘Connell, V. D. (2007). 6 Habits of Highly Effective Teams.
5. Mittal, R. (2015). Leadership: Personal Effectiveness and Team Building. Uttar Pradesh:
Vikas Publishing House Pvt. Ltd.
Note: Learners are advised to use latest edition of text/reference books

12
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
2
Name of the Course: Public Speaking
Course credit: 02
Teaching Hours: 30 (Hours)
Total marks: 50

Objectives:
● To strengthen students’ understanding of Public Speaking
● To strengthen students’ competence in Public Speaking
● To increase confidence level of students in Public Speaking
● To hone students’ interpersonal communication skills

Learning Outcomes:
After completion of the course, learners will be able to:

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 :
Introduction to Public Speaking
The Concept of Public Speaking – Theory – how To overcome fear- public speaking 8
method
UNIT NO. 2 :
The concept of Public speaking – examples –
Swami Vivekananda Chicago Speech 7
Sudha Murty’ s address to students
UNIT NO. 3 :
Attitude of public speech through examples
Dr A P J Abdul Kalam’s speech: What is Knowledge? Defined by APJ Abdul Kalam
Gaur Gopal Das’s Speech:Tree of life, learn English through this speech
15
Dos and Don’ts during Public speech
What to do- what to avoid – expression –Three P’s Of a successful speech-
Important of humour in speech- overall personality
Total Lectures/Hours 30

Suggested Readings:
1) Devito, J. A. (1981). The elements of public speaking. New York: Harper & Row,
Publishers..
2) Fleming, N. D. (2001). Teaching and learning styles: VARK strategies. Christchurch,
New Zealand: N.D. Fleming.
3) Flora, C. (2009, NovemberDecember). Everyday creativity. Psychology Today, 62–73.
Fujishin, R. (2000). The natural speaker. Boston: Allyn & Bacon.
4) https://youtu.be/7-lwqabJ8yM
5) https://www.youtube.com/watch?v=O4BwvpVJ17k
6) https://www.youtube.com/watch?v=aNluXXJbnro&t=267s
Note: Learners are advised to use latest edition of text/reference books

12
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
3
Semester end examination
Que. No. Details Options Marks
1 Short Note (unit 1) ½ 10
2 Short Note (unit 2) 1/2 10
3 Short Note (unit 3) 1/2 10
4 Short Note (unit 4) 1/2 10
5 Comprehension reading and question answer - 10
from a well-known person’s Speech( any speech
not from syllabus)
Total marks 50

12
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
4
B.COM. SEMESTER – 2
6 SEC 2 WEB DEVELOPMENT AND DESIGNING
Name of the Course: WEB DEVELOPMENT & DESIGNING
Course credit: 02
Teaching Hours: Theory: 15 (Hours) + Practical: 30 (Hours)
Total marks: 50
Distribution of Marks: 25 Marks External Lab Examination
25 Marks Internal assessments of theory
Objectives:

➢ To introduce students to the fundamental concepts of Network.

➢ To enable students to Create simple web pages using HTML.

Learning Outcomes:

➢ To provide hands-on experience in Web designing.

➢ To teach students the importance of Business Website.

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : INTRODUCTION TO HTML
• Setting up basic HTML file
• Understanding HTML tags and elements:
<html>,<head>,<title>,<body>,<hr>
• Creating headings, paragraphs and line breaks: 10
<h1> to <h6>,<p>,<br>
• Adding images to web pages: <img>

UNIT NO. 2 : TEXT FORMATING TAGS

• Formatting text with emphasis and strong tags:
• <b>,<i>,<u>,<strong>
• Creating lists (ordered and unordered): <ol>,<ul>
10
• Adding hyperlinks to navigate between pages: <a>
• Linking to external website and resources
• Using anchor tags for email links and bookmarks: mailto and id attribute
UNIT NO. 3 : TABLE AND FORMS
• Building simple tables to display data
• Adding table headers, rows, and cells:
• Tags: <table>,<tr>,<td>,<caption>
• Attributes: cellpadding, cellspacing, colspan, rowspan
• Designing forms to gather user input: <form><input>
• Using Input Elements (text, password, radio buttons, checkboxes, combo boxes,
list boxes)
• Creating submit and reset buttons 10

Multimedia and Embedded Content

• Embedding audio and video files: <audio><video>

• Adding YouTube videos to webpages
• Working with iframes to embed external content: <frame>

12
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
5
• Understanding responsive design for different screen sizes

Total Lectures/Hours& Lab 15+30

Suggested Readings:

1. Internet the complete reference – young.

2. World wide web design with html – c xavier.
3. Mcse networking essential training guides.

Credit:
- 1 lecture = 1 hour = 1 credit and 1 practical = 2 hours = 1 credit
- Total 15 hours of theory teaching work per semester and additional 30 hours of
practical per semester.
- Theory 1 Hours/week = 1 credits and additional practical 2 hours/week = 1 credits.
- Total credit is 2.

Theory Examination
- No Theory Examination
- 25 marks of internal Assessment
- Practical Examination - Total Marks 25 (No Internal Marks)
- University Examination: 2 Hours

Passing Standard:
- Student must obtain minimum 36% marks in all passing heads.

12
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
6
B.COM. SEMESTER – 2
6 SEC 2 TOURISM MANAGEMENT
Name of the Course: Tourism Management
Course credit: 02
Teaching Hours: 30 (Hours)
Total marks: 50

Objectives:
The course aims at making the students aware about the different basic concepts oftravel and
tourism.

Learning Outcomes:
After completion of the course, learners will be able to:
1. Understand structure of tourism industry
2. Relate the work of various travel organizations to the development and promotion of
tourism
3. Summarize the role of Travel Agency and Tour Operators in promotion of Tourism
Industry
4. Manage the accommodation units& Travel Agencies
5. Create marketing policy for tourism industry.

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : INTRODUCTION
Introduction, Definition and Historical Development of Tourism, its Structure,
Components andElements; Nature, Characteristics and Significance of Tourism
Industry;Approachesto the Study of Tourism; Definition and Distinction
between Travellers, Visitors,Excursionist, Tourist and Transit visitor; 5 A’s – 10
Introduction, Attraction, Accessibility,Accommodation, Amenities, Activities;
Travel Motivators and Deterrents.
UNIT NO. 2 : TYPES AND FORMS OF TOURISM
Introduction, Inter–regional and Intra–regional Tourism, Inbound and
Outbound Tourism,Domestic, International Tourism. Forms of Tourism:
Religious, Historical, Social,Adventure, Health, Business, Conferences, 10
Conventions, Incentives, Sports andAdventure, Senior Tourism, Special Interest
tourism like Culture or NatureOriented, Ethnic, Concept of Sustainable Tourism.
UNIT NO. 3 : TOURISM MARKETING
Introduction, Need for Marketing in Tourism, Defining Tourism Marketing, The
Tourist Product, Special Features of Tourism Marketing, Marketing Process,
Marketing Research, Market Segmentation, Market Targeting, Tourism 10
Promotion, Advertising, Public Relations.
Total Lectures/Hours 30

Suggested Readings:
1. Mill and Morrison, The Tourism System: An Introductory Text. Prentice Hall.
2. Mill, R.C., Tourism: The International Business. Prentice Hall, New Jersey.
3. Jayapalan. N., An Introduction to Tourism. Atlantic Publishers.
12
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
7
4. Mill R.C., Tourism, the International Business, Prentice Hall. New Jersey.
5. Swarbrooke, J. Sustainable Tourism Management. CABI Publishers
6. Bhatia, A K., The Business of Tourism – Concepts and Strategies. Sterling Publishers
Private Limited

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

12
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
8
B.COM. SEMESTER – 2
6 SEC 2 INNOVATION AND ENTREPRENEURSHIP
Name of the Course: Innovation and Entrepreneurship
Course credit: 02
Teaching Hours: 30 (Hours)
Total marks: 50

Objectives:

1. To make students acquainted with role of entrepreneurship.

2. To promote innovation and entrepreneurship in classroom environment through
lectures
Learning Outcomes:
After completion of the course, learners will be able to:
1. Students will be familiar with role and responsibility of entrepreneur.
2. Students will have insights of innovation in entrepreneurship development.

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : Entrepreneurship – Introduction
• Meaning, definition and features of entrepreneurship
• Role of entrepreneur in industrial development
• Factors affecting entrepreneurship 10
• Theories of entrepreneurship – Economic and Psychological
theory of entrepreneurship
UNIT NO. 2 : Role of innovation in entrepreneurship – 1
• Meaning, definitions and types of innovation
• Characteristics of innovation
• Need of innovation for entrepreneurship 10
• Challenges for innovation in industrial development
UNIT NO. 3 : - Role of innovation in entrepreneurship – 2
• Factors affecting innovation
• Schumpeter’s innovation theory 10
• Stages of innovation (Innovation life cycle)
Total Lectures/Hours 30

Suggested Readings:
1. Innovation and entrepreneurship – Peter F. Drucker
2. Entrepreneurship – Hisrich and Peters

12
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
9
3. Entrepreneurship megabucks – Siner A. David

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

13
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
0
B.COM. SEMESTER – 2
6 SEC 2 OTHER COURSES

As per UGC Curriculum and Credit Framework for Undergraduate Programs, it has paved the
way to offer a maximum 36% of the credit/learning through online courses. The courses shall
be approved by institutions as per the existing UGC regulations.

Students can take other SEC courses from the pool of SEC course on SWAYAM platform which
will be offered by:
➢ UGC (University Grant Commission)
➢ CEC (Consortium of Educational Communication)
➢ IIM-B (Indian Institute of Management- Bangalore)
➢ NPTEL (National Programme on Technology Enhanced Learning)
➢ IGNOU (Indira Gandhi National Open University)
➢ NITTTR (National Institutes of Technical Teachers and Training Research)
➢ AICTE (All India Council for Technical Education)

Students opting for an online course shall be required to register for MOOCs (Massive
Online Open Courses) course/paper through SWAYAM and it will be mandatory for them to
share necessary information with the college/institution.

Any regular student will be permitted to opt for only up to 36% of the total courses being
offered, through the online learning courses provided through the SWAYAM platform.

13
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
1
B.COM. SEMESTER – 2
7 VAC 2 PERSONAL FINANCIAL PLANNING
Name of the Course: Personal Financial Planning
Course credit: 02
Teaching Hours: 30 (Hours)
Total marks: 50

Objectives:
The course aims to familiarize learners with different aspects of personal financial planning
like savings, investment, taxation, insurance, and retirement planning and to develop the
necessary knowledge and skills for effective financial planning.

Learning Outcomes:
After completion of the course, learners will be able to:
1. Analyse the meaning and appreciate the relevance of financial planning;
2. Appraise the concept of investment planning and its methods;
3. Examine the scope and ways of personal tax planning.

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : INTRODUCTION TO FINANCIAL PLANNING
Financial goals, steps in financial planning, budgeting incomes and payments,
time value of money. Introduction to savings, benefits of savings, management
of spending & financial discipline, Setting alerts and maintaining sufficient 10
funds for fixed commitments.
UNIT NO. 2 : INVESTMENT PLANNING
Process and objectives of investment, concept and measurement of return &
risk for various asset classes, measurement of portfolio risk and return,
diversification & portfolio formation. Gold bond; Real estate; Investment in
greenfield and brownfield Projects; Investment in fixed income instruments, 10
financial derivatives & commodity market in India. Mutual fund schemes;
International investment avenues. Currency derivatives and digital currency.
UNIT NO. 3 : PERSONAL TAX PLANNING
Tax structure in India for personal taxation, Scope of personal tax planning,
exemptions and deductions available to individuals under different heads of
income and gross total income. Comparison of benefits - Special provision u/s 10
115 BAC vis-à-vis General provisions of the Income-tax Act, 1961, tax avoidance
versus tax evasion.
Total Lectures/Hours 30

Suggested Readings:
1. Halan, M. “Let‘s Talk Money: You've Worked Hard for It, Now Make It Work for You”
HarperCollins Publishers, New York.
2. Madura, J. “Personal Finance”, Pearson.
3. Indian Institute of Banking & Finance. “Introduction to Financial Planning” Taxmann
Publication, New Delhi.
4. Keown A.J. “Personal Finance” Pearson, New York.
5. Pandit, A. “The Only Financial Planning Book that You Will Ever Need” Network 18
Publications Ltd., Mumbai.
13
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
2
6. Sinha, M. “Financial Planning: A Ready Reckoner” McGraw Hill Education, New York.
7. Tripathi, V. “Fundamentals of Investment” Taxmann Publication, New Delhi.

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

13
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
3
B.COM. SEMESTER – 2
7 VAC 2 CULTURE AND COMMUNICATION – 1
Name of the Course: Culture and Communication – 1
Course credit: 02
Teaching Hours: 30 (Hours)
Total marks: 50

Objectives:

● To introduce students to the concepts of culture and communication.

● To explore the different ways in which culture influences communication in a variety of contexts.
● To develop students' intercultural communication skills to a high level.
● To enable students to critically analyze and evaluate cultural and communicative phenomena in a
sophisticated and literary manner.
Learning Outcomes:
After completion of the course, learners will be able to:

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 :
Culture –Defining culture-Basic function of culture- Elements of culture 08
UNIT NO. 2 :
Communication and Culture - Indian – Japanese –Germans- French - Context-
Different concepts of time-space-memory. 07

UNIT NO. 3 :
Short stories highlighting the concept of culture and communication
The Miracle of Puran Bhagat by Rudyard Kipling – the story shows the cultural
aspect of Indian culture diversity, mainly empathy and unconditional love, and
communication with self and nature. It also highlights social hierarchy and
communication.
15
Short stories highlighting the concept of culture and communication
Door (Arranged Marriage) by Chitra Banerjee Divakaruni - The story shows how
communication can be limited by cultural differences. Communication in
relationship, gender roles and expectations, cultural adaptability and family and
community influence.
Total Lectures/Hours 30

Suggested Readings:

● Communication and Culture: An Introduction by James M. Wilce

(https://www.amazon.in/Culture-Communication-Introduction-James-Wilce/dp/1107628814)
● Intercultural Communication: A Reader by John Hartley
● Understanding Intercultural Communication by Bill Kovarik
● Communication between cultures By Larry A. Samovar San Diego State University, Emeritus
Richard E. Porter California State University, Emeritus Edwin R. McDaniel Aichi Shukutoku

13
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
4
University (http://course.sdu.edu.cn/Download/6a200514-34ca-4ab0-b25b-
053cae8ea852.pdf )
● (https://niilmuniversity.in/coursepack/humanities/Intercultural_Communication.pdf)
● Macmillan STORIES for college edited by K.G. Seshadri
● Arranged Marriage (1995) — Chitra Divakaruni Penguin Random house publication

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

Semester end examination

Que. No. Details Options Marks
1 General Question (unit 1) 1/2 10
2 General Question (unit 2) 1/2 10
3 General Question (unit 3) 1/2 10
4 General Question (unit 4) 1/2 10
5 Answer in one or two sentence 5/7 10
Total marks 50

13
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
5
B.COM. SEMESTER – 2
7 VAC 2 SPORTS AND FITNESS – 1
Name of the Course: Sports and Fitness – 1
Course credit: 02
Teaching Hours: 30 (Hours)
Total marks: 50

Objectives:

Learning Outcomes:
After completion of the course, learners will be able to:

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 :
Introduction of Yoga 10
UNIT NO. 2 :
History of Yoga and its Global Impact 10
UNIT NO. 3 :
Tavriyaji’s 3 SRB Yoga 10
Total Lectures/Hours 30

Suggested Readings:
1. Yoga Sutra (Explanation)
2. Rhythmic Breathing for Inner Evolution
3. Practical guide
4. Inner Discipline
5. The Purpose of Birth and Death

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

13
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
6
[[[

B.COM. SEMESTER – 2
7 VAC 2 ENVIRONMENTAL STUDIES – 1
Name of the Course: Environmental Studies – 1
Course credit: 02
Teaching Hours: 30 (Hours)
Total marks: 50
Objectives:
The Objectives of the course are as follow:
- The course aims to train learners to cater to the need for ecological citizenship through
developing a strong foundation on the critical linkages between ecology-society-economy.
Learning Outcomes:
After completion of the course, learners will be able to:
1. Demonstrate skills in organizing projects for environmental protection and
sustainability;
2. Analyse various projects and initiatives with respect to ecosystem restoration;
3. Understand Renewable and Non-renewable resources;
4. Describe the environmental issues and their possible repercussions on the plant in the
next few decades.
NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : INTRODUCTION
- Environmental Studies: Meaning, Nature, Scope, Importance and
Limitations, Need for environmental education Ecosystems; Biodiversity and 10
Natural Systems; Natural Cycles.
UNIT NO. 2 : ECOLOGY AND ECOSYSTEMS
- Concept of ecology and ecosystem, Structure and function of ecosystem;
Energy flow in an ecosystem; food chains, food webs; Basic concept of
population and community ecology; ecological succession.
- Characteristic features of the following:
a) Forest ecosystem 10
b) Grassland ecosystem
c) Desert ecosystem
d) Aquatic ecosystems (ponds, streams, lakes, wetlands, rivers, oceans,
estuaries)
UNIT NO. 3 : NATURAL RESOURCES
Concept of Renewable and Non-renewable resources, Land use change; Land
degradation, soil erosion and desertification, Deforestation: Causes, 10
consequences and remedial measures,
Total Lectures/Hours 30
Suggested Readings:
1. Agarwal, K.C., 2001, Environmental Biology, Nidi Publ. Ltd. Bikaner.
2. Bharucha, E., The Biodiversity of India, Mapin Publishing Pvt. Ltd., Ahmedabad 380013,
India (R).
3. Brunner, R.C., 1989, Hazardous Waste Incineration, McGraw Hill Inc. 480p.
4. Clark, R.S., Marine Pollution, Clanderson Press Oxford (TB).
5. Cunningham, W.P., Cooper, T.H., Gorhani, E.& Hepworth, M.T., 2001, Environmental
Encyclopedia, Jaico Publ. House, Mumbai, 1196p.
6. De, A.K., Environmental Chemistry, Wiley Eastern Ltd.
7. Down to Earth, Centre for Science and Environment (R).

13
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
7
B.COM. SEMESTER – 2
7 VAC 2 VEDIC MATHEMATICS – 1
Name of the Course: Vedic Mathematics – 1
Course credit: 02
Teaching Hours: 30 (Hours)
Total marks: 50

Objectives:
To do calculations in Arithmetic for that matter and simplify and speed up calculations.
Learning Outcomes:
After completion of the course, learners will be able to:
1. Be able to apply problem-solving and logical skills.
2. Be able to communicate mathematical / logical ideas in writing.
3. Be able to have solid knowledge of elementary statistics.

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : INTRODUCTION TO VEDIC MATHEMATICS
- History of Vedic Mathematics.
- About the father of Vedic Mathematics. 10
- Features of Vedic Mathematics
UNIT NO. 2 : HIGH SPEED ADDITION
- Addition without carrying.
- Addition using dot method. 10
- Addition using dot method – Random digits
UNIT NO. 3 : HIGH SPEED SUBTRACTION
- Subtraction using all from 9 last from 10.
10
- Subtraction using appropriate base
Total Lectures/Hours 30

Suggested Readings:
1. Vedic Mathematics - Shri Gijubhai Bharad
2. Vedic Mathematics Level -1 Dr Haresh Tank
3. Vedic Mathematics Level -2 Dr Haresh Tank

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

13
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
8
B.COM. SEMESTER – 2
7 VAC 2 YOGA AND HAPPINESS
Name of the Course: Yoga and Happiness
Course credit: 02
Teaching Hours: 30 (Hours)
Total marks: 50

Objectives:
The course aims to cultivate a pure mindset in learners which in turn reduces the possibility of
corruption, crime, and injustice in the society. It also aims to instill a healthy mindset that
allows learners to break free from themselves (addictions, depression, personal problems) and
experience true change in their lives.
Learning Outcomes:
After completion of the course, learners will be able to:
1. Demonstrate Asanas, Pranayama, Kriya with proficiency;
2. Demonstrate postures of Hatha Yoga, Raja Yoga, and Laya Yoga;
3. Analyse the relevance of Yog Sutras in real life situation;
4. Interpret the significance of Meditation in Business Context;

NO. OF
PARTICULAR
LECTURES
UNIT NO. 1 : INTRODUCTION
Yoga: Concept, Meaning, and Origin; Relation between mind and body;
Importance of healthy body and mind; Body Management Techniques: Asana,
Pranayama, Kriya. Principles of yogic practice, Meaning of Asana, its types and 10
principles, Meaning of pranayama, its types and principles. Impact of yoga limbs
like asana, pranayama, meditation, etc. on achieving excellence in performance.
UNIT NO. 2 : CLASSICAL AND EMERGING SCHOOLS OF YOGA
Classical Schools of thoughts in Yoga: Hatha Yoga, Raja Yoga, Laya Yoga, Bhakti
Yoga, Gyana Yoga, Karma Yoga; Asthang Yoga. Patanjali Yoga Sutra. Emerging 10
schools of thoughts in Yoga.
UNIT NO. 3 : MEDITATION: A WAY OF LIFE
Relation between body, breath, and mind; Meaning of meditation and its types
and principles. Ancient Scriptures and relevance of Meditation; Meaning and
importance of prayer. Psychology of mantras. Essence of Mudras. Relevance of
Meditation for different age groups and body requirements. Healing and 10
Meditation. Seven layers of existence. Meditation for adding hours to your day,
excellence at workplace, harmony in relationships, better decision making,
heightened awareness and concentration.
Total Lectures/Hours 30

Suggested Readings:
1. Shankar, S. S. R. (2018). Patanjali Yog Sutra. Bangalore: Sri Sri Publications Trust.
2. Shankar, S. S. R. (2010). 25 Ways To Improve Your Life. Bangalore: Sri Sri Publications
Trust.
3. Shankar, S. S. R. (2010). Ayurveda & Breath. Bangalore: Sri Sri Publications Trust.
4. Taimni, I. K. (2005). The Science of Yoga. Adyar, Chennai: Theosophical Publishing
House.
5. Verma, K. (2008). Sri Sri Yoga. Bangalore: Sri Sri Publications Trust.
13
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
9
6. Vivekananda, S. (2019). The Complete Book of Yoga: Karma Yoga, Bhakti Yoga, Raja Yoga,
Jnana Yoga. Delhi: Fingerprint! Publishing.
7. Zope, S. A., & Zope, R. A. (2013). Sudarshan Kriya Yoga: Breathing for Health.
International Journal of Yoga, 6(1), 4-10.

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

14
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
0
B.COM. SEMESTER – 2
7 VAC 2 DIGITAL EMPOWERMENT
Name of the Course: DIGITAL EMPOWERMENT
Course credit: 02
Teaching Hours: Theory: 15 (Hours) + Practical: 30 (Hours)
Total marks: 50
Distribution of Marks: 25 Marks External Lab Examination
25 Marks Internal assessments of theory
Objectives:
➢ Understandthedigitalworldandneed fordigitalempowerment
➢ CreateawarenessaboutDigitalIndia.
➢ Explore,communicateandcollaborateincyberspace.
➢ Impartingawarenessoncybersafetyandsecurity

Learning Outcomes:
➢ Use ICT and digital services in daily life.
➢ Communicate and collaborate in cyberspace using social platforms, teaching/learning
tools.
➢ Understand the significance of security and privacy in the
digitalworld.
➢ Recognise ethical issues in the cyber world.

NO. OF
PARTICULAR
LECTURES
UNIT NO. 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, 10
PublicutilityportalsofGovt.ofIndiasuchasRTI,Health,Finance,Income
Taxfiling, Education
UNIT NO. 2 : COMMUNICATION AND COLLABORATION IN THE CYBERSPACE
● Electronic Communication: electronic mail, blogs, socialmedia
● Collaborative Digital platforms
10
● Tools/platforms for online earning
● Collaboration using file sharing, messaging, video conferencing
UNIT NO. 3 : TOWARDS SAFE AND SECURE CYBERSPACE
● Online security and privacy
● Threats in the digital world: Data breach and Cyber Attacks
● Security Initiatives by the Govt of India
Ethical Issues in Digital World 10
● Netiquettes
● Ethics in digital communication
● Ethics in Cyberspace
Total Lectures/Hours 15+30

Suggested Readings:
1. Understanding Digital Literacies: A Practical Introduction,By Rodney H. Jones, Christoph A. Hafner,
Copyright 2021
2. www.digitalindia.gov.in
3. www.cybercrime.gov.in
4. www.digilocker.gov.in

14
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
1
5. www.cybersafeindia.in
Credit:
- 1 lecture = 1 hour = 1 credit and 1 practical = 2 hours = 1 credit
- Total 15 hours of theory teaching work per semester and additional 30 hours of
practical per semester.
- Theory 1 Hours/week = 1 credits and additional practical 2 hours/week = 1 credits.
- Total credit is 2.

Theory Examination
- No Theory Examination
- 25 marks of internal Assessment
- Practical Examination - Total Marks 25 (No Internal Marks)
- University Examination: 2 Hours

Passing Standard:
- Student must obtain minimum 36% marks in all passing heads.

14
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
2
B.COM. SEMESTER – 2
7 VAC 2 OTHER COURSES

As per UGC Curriculum and Credit Framework for Undergraduate Programs, it has paved the
way to offer a maximum 36% of the credit/learning through online courses. The courses shall
be approved by institutions as per the existing UGC regulations.

Students can take other VAC courses from the pool of VAC course on SWAYAM platform which
will be offered by:
➢ UGC (University Grant Commission)
➢ CEC (Consortium of Educational Communication)
➢ IIM-B (Indian Institute of Management- Bangalore)
➢ NPTEL (National Programme on Technology Enhanced Learning)
➢ IGNOU (Indira Gandhi National Open University)
➢ NITTTR (National Institutes of Technical Teachers and Training Research)
➢ AICTE (All India Council for Technical Education)

Students opting for an online course shall be required to register for MOOCs (Massive
Online Open Courses) course/paper through SWAYAM and it will be mandatory for them to
share necessary information with the college/institution.

Any regular student will be permitted to opt for only up to 36% of the total courses being
offered, through the online learning courses provided through the SWAYAM platform.

14
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
3
B.COM. SEMESTER – 1
8 Vocational/Exit Courses
VOCATIONAL EDUCATION AND TRAINING: Vocational Education and Training will form an
integral part of the undergraduate programme to impart skills along with theory and practical.
Students can do one vocational course of 4 credits as a part of exit course.
List of Vocational Courses
Discipline Vocational Courses
Commerce 1. Business Administration 7. Retail
2. Office Secretary Training 8. Office Assistantship
3. Marketing & Salesmanship 9. Financial Market Management
4. Accountancy & Auditing 10. Insurance & Marketing
5. Accounting & Taxation 11. Stenography & Computer
6. Small & Medium Enterprises Applications
12. Banking & Financial Services

Students can earn extra credits through vocational courses from SWAYAM
(https://swayam.gov.in).

SWAYAM is a programme initiated by Government of India and designed to achieve the three
cardinal principles of Education Policy viz., access, equity and quality. The objective of this
effort is to take the best teaching learning resources to all, including the most disadvantaged.
SWAYAM seeks to bridge the digital divide for students who have hitherto remained untouched
by the digital revolution and have not been able to join the mainstream of the knowledge
economy.

Suggested Vocational Courses are:

1. CRM Domestic Voice (https://onlinecourses.swayam2.ac.in/nos23_ge05/preview)
2. Community Health (https://onlinecourses.swayam2.ac.in/nos23_ge11/preview)
3. Yoga Teaching' Training Programme
(https://onlinecourses.swayam2.ac.in/nos23_ge01/preview)
4. Developing Soft Skills And Personality
(https://onlinecourses.nptel.ac.in/noc23_hs116/preview)
5. Soft Skill Development (https://onlinecourses.nptel.ac.in/noc23_hs80/preview)
6. Soft Skills (https://onlinecourses.nptel.ac.in/noc23_hs145/preview)
7. Educational Leadership (https://onlinecourses.nptel.ac.in/noc23_hs143/preview)
8. Leadership and Team Effectiveness
(https://onlinecourses.nptel.ac.in/noc23_mg28/preview)
9. Leadership for India Inc: Practical Concepts and Constructs
(https://onlinecourses.nptel.ac.in/noc23_mg26/preview)
10. Internship / Apprenticeship as per SOP of Internship / Apprenticeship of Saurashtra
University, Rajkot (Gujarat).
11. Other vocational courses from SWAYAM Portal and suggested by Saurashtra University,
Rajkot (Gujarat).

14
FACULTY OF COMMERCE, SAURASHTRA UNIVERSITY, RAJKOT
4