Dibrugarh University BCOM 2ND SEM New Syllabus [NEP 2023 Pattern]

Dibrugarh University BCOM 2^ND SEM New Syllabus
NEP 2023 Pattern

1. Core Subjects (Common subjects for Marketing, HRM, Finance and Banking & Insurance Major)

Financial Accounting

2. Ability Enhancement Course (Common subjects for Marketing, HRM, Finance and Banking & Insurance Major)

English Language and Communication Skills

3. Value Added Course-3 (Common subjects for Marketing, HRM, Finance and Banking & Insurance Major)

Environmental Science

4. Skill Enhancement Course (Common subjects for Marketing, HRM, Finance and Banking & Insurance Major)

Event Management.

5. Minor (Different subjects for Marketing, HRM, Finance and Banking & Insurance Major)

* Advertising Management [Marketing Major]

* Labour Welfare [HRM Major]

* Cost Accounting [Finance Major]

* Principles of Insurance [Banking & Insurance Major]

6. Multi-Disciplinary Genetic Elective Course (Different subjects for Marketing, HRM, Finance and Banking & Insurance Major)

* Sales Management [Marketing Major]

* Career Planning and Development [HRM Major]

* Basics of Income Tax [Finance Major]

* Risk Management [Banking & Insurance Major]

Financial Accounting Syllabus
Dibrugarh University BCOM 2^nd SEM NEP 2023 Pattern

Subject-wise Contents:

Unit I (Recording and Presentation of Accounting Transactions) (15 Marks)

Preparation of Financial Statements:

Preparation of Trial Balance including adjustments and preparation of Financial Statements.

Financial Accounting Principles:

The nature of financial accounting principles – Basic concepts and conventions: entity, money measurement, going concern, cost, realization, accruals, periodicity, consistency, prudence (conservatism), materiality and full disclosures

Financial accounting standards:

Concept, benefits, procedure for issuing accounting standards in India. Salient features of First-Time Adoption of Indian Accounting Standard (Ind-AS), International Financial Reporting Standards (IFRS): - Need and procedures.

Unit II (Accounting Process) (15 Marks)

Accounting for Partnership Firm:

Admission, Retirement, Death and Dissolution of Firms;

Single Entry System:

Meaning of single entry or incomplete records and distinction between single entry v/s double entry; statement of affairs and ascertainment of profit under single entry system; conversion into double entry system – steps involved – missing figures – comprehensive problems relating to conversion.

Unit III (Accounting for Not-for-profit Organisation and Depreciation Accounting) (15 Marks)

Preparation of Accounts of Not-for-profit Organisation:

Introduction, Preparation of Receipts and Payment Account, Income and Expenditure Account, Balance Sheet, Distinction between Receipts and Payments account and Income and Expenditure Account, Peculiar items used in the Accounts of Non-Trading Concerns.

Depreciation Accounting:

The nature of depreciation. The accounting concept of depreciation. Factors in the measurement of depreciation. Methods of computing depreciation: straight line method and diminishing balance method; Disposal of depreciable assets-change of method.

Unit IV (Accounting for Hire Purchase, Instalments, and Introduction to Corporate Accounting) (15 Marks):

Hire Purchase and Instalment System:

Calculation of interest, partial and full repossession, Hire purchase trading (total cash price basis), stock and debtors’ system; Instalment Purchase System.

Introduction to Corporate Accounting:

Meaning and Importance of Corporate accounting. Books of Accounts; legal provisions relating to books of accounts, legal provisions relating to financial statements. Report of Director’s or Board’s Report, audit of company accounts. (As per Company’s Act, 2013). Book- Building process of allotment of shares

English Language and Communication Skills Syllabus
Dibrugarh University BCOM 2^nd SEM NEP 2023 Pattern

Course Code: AECENG2

Nature of the Course: Ability Enhancement Course (AEC)

Total Credits: 04

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

Course Objectives

· to introduce students to the theory, fundamentals and tools of communication

· to develop in them vital communication skills integral to personal, social and professional interactions

· to develop the ability to share thoughts, emotions and ideas through various means of communication: both verbal and non-verbal

· to focus on developing an interactive mode of teaching-learning process

· to focus on various dimensions of communication skills, for instance, speaking skills, social interactions in professional situations such as interviews, group discussions, reading skills, writing skills etc.

UNIT 1 - COMMUNICATION: THEORY AND TYPES (20 Marks)

- Theory of Communication

- Types and modes of Communication

- Verbal and Non-verbal (Spoken and Written)

- Barriers and Strategies

- Interpersonal and Group Communication

UNIT 2 - SPEAKING SKILLS (20 Marks)

- Dialogue

- Group Discussion

- Effective Communication

- Miscommunication

- Interview

UNIT 3 - READING AND UNDERSTANDING (20 Marks)

- Close Reading

- Comprehension

- Summary

- Paraphrasing

- Analysis and Interpretation

UNIT 4 - WRITING SKILLS (20 Marks)

- Documenting

- Report Writing

- Making Notes

- Letter Writing

Modes of In-Semester Assessment: 20 Marks

01. One Sessional test: 10 Marks

02. Any one of the following activities listed below: 10 Marks

o Seminar/ Group discussion/ Assignment related to the Course content.

o Presentation of seminar papers.

o Assignments.

o Quiz.

Final Examination: 80 Marks

Unit 1: 4 short answer questions(5x4) =20 marks

Unit 2: 4 short answer questions (5x4) =20 marks

Unit 3: 4 short answer questions (5x4) =20 marks

Unit 4: 4 short answer questions (5x4) =20 marks

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

· Develop effective interpersonal and group communication skills

· Develop writing competencies like framing CVs, memos, applications properly

· Develop core competencies to perform effectively in GDs, personal interviews etc.

Suggested Readings:

1. Business English, Pearson, 2008.

2. Fluency in English - Part II, Oxford University Press, 2006.

3. Language, Literature and Creativity, Orient Black Swan, 2013.

4. Enrich Your English, OUP, SR Inthira and V. Saraswathi, CIEFL, 1997.

5. Oxford A-Z of English Usage, ed. Jeremy Butterfield, OUP, 2007.

6. Longman Dictionary of Common Errors, N.D. Turton and J.B. Heaton, Longman, 1998.

Environmental Science Syllabus
Dibrugarh University BCOM 2^nd SEM NEP 2023 Pattern

Course Code: VAC3

Nature of the Course: VALUE ADDED COURSE

Total Credits: 02

Distribution of Marks: 40 (End-Sem.) + 10 (In-Sem.) COURSE OBJECTIVES: 1.

To understand the various environmental challenges faced by world.

2. To create a sense of how to be more responsible towards the environment.

3. To provide fundamental knowledge of environmental science and its importance in present day context.

4. To develop strategies for the development of environmental degradation

Unit 1 (15 Marks) ENVIRONMENTAL SCIENCE

1.1 Nature, Scope and importance of environmental Science.

1.2 Climate change, causes, societal impacts, adaptation

1.3 Sustainable development and living

Unit 2 (15 Marks) ENVIRONMENTAL DEGRADATION

2.1 Land degradation: Causes and consequences.

2.2 Exploitation of surface and ground water,

2.3 Air pollution: anthropogenic causes, impact on health, agriculture, climate, hydrology

Unit 3 (20 Marks) ENVIRONMENTAL CASE STUDIES AND COMMUNITY BASED ACTIVITIES

3.1 Wildlife; Poaching, man-‐wildlife conflicts, Conservation and mitigation.

3.2 Waste Management; Solid waste, urban waste, industrial waste and pollution;

3.3 Water management; Reuse and Rain water harvesting, Air pollution reduction and climate change mitigation

Also Read: Environmental Science Chapterwise Notes for 2nd SEM NEP 2023

Event Management Syllabus
Dibrugarh University BCOM 2^nd SEM NEP 2023 Pattern

Subject-wise Contents:

Unit I (Principles of Event Management) (20 Marks)

Historical perspective, Introduction to Event Management, Characteristics of events, Scope of Events Market, Requirements of Events Manager Logistics of Event Management, Initial Planning, Visualisation, Monitoring the Budget, Critical Path

Unit II (Event Planning and Marketing) (20 Marks)

Preparing event protocol, use of planning tools, dress code, staging, staffing, leadership skill and management, guest demographics, work permits

Process of event marketing, marketing mix, sponsorship, advertising, event publicity, image and branding, use of other nonconventional mode for event marketing

Unit III (Communication, Public Relations and Risk Handling) (20 Marks)

Public Relations – Overview, Strategy & Planning, Techniques, Journalism, Blogs, Employee communications, Lobbying, Community Relations, Event Risk Assessment, Various Service Providers / Organizations / Stakeholders, Crisis Communications

Advertising Management Syllabus
Dibrugarh University BCOM 2^nd SEM NEP 2023 Pattern

Subject-wise Contents:

Unit I (Foundation of Advertising) (15 Marks)

Field of Advertising (Advertiser, facilitating Institutions, Perspectives on Advertising) Advertising Planning (Framework, Situation Analysis, marketing Plan) Decision Making in Advertising (Persuasion Process, Facilitating Agencies,

Unit II (Objective Setting and Positioning) (15 Marks)

Integrated marketing Communication (sales promotion, action-oriented Communication, Public Relations, Integrating the Different Elements) Setting Goals and Objectives (Behavioural Dynamics, DAGMAR Approach, Specifying the target Segment) Segmentation and Positioning (Determinants, strategies for segmentation and position, decision making).

Unit III (Message Strategy) (15 Marks)

Attention and Comprehension (Recall, Comprehension, and Interpretation) Understanding Benefit based attitude (level and components, attributes, multi-attribute models (2 nos.) Word-of-mouth Advertising.

Unit IV (Media Strategy) (15 Marks)

Art of Copy Writing (Illustrating, layout, Types of Commercials, Creative Styles) 6-II III Setting Media Budget (Economic analysis, market experimentation and Budgeting, Regression analysis for Budgeting) Media tactics (Media class, vehicles, option decisions).

Labour Welfare Syllabus
Dibrugarh University BCOM 2^nd SEM NEP 2023 Pattern

Subject-wise Contents:

Unit I (15 Marks) - Labour welfare:

Concept – Objectives – Scope – Need – Voluntary Welfare Measures – Statuary Welfare Measures- Labour – Welfare Funds – Education and Training Schemes.

Unit II (15 Marks) - Industrial safety:

Causes of Accidents – Prevention – Safety Preventions – Industrial Health and Hygiene – Importance – Problems – Occupational Hazards – Diseases – Psychological Problems – Counseling – Statuary Provisions.

Unit III (15 Marks) - Welfare of special categories of labour:

Child Labour – Female Labour – Contract Labour – Construction Labour – Agricultural Labour – Differently abled Labour – BPO & KPO Labour.

Unit IV (15 Marks) - Social Assistance & Security:

Concept and Scope, Social Assistance and Social Assurance, Social Security: Implications.

Cost Accounting Syllabus
Dibrugarh University BCOM 2^nd SEM NEP 2023 Pattern

Subject-wise Contents:

Unit I (15 Marks): Introduction:

Meaning, objectives and advantages of cost accounting; Difference between cost accounting and financial accounting; Cost concepts and classifications; Elements of cost; Installation of a costing system; Role of a cost accountant in an organisation; Preparation of Cost Sheet.

Unit II (15 Marks): Elements of Cost: Material and Labour:

Materials: Material/inventory control techniques. Accounting and control of purchases, storage and issue of materials. Methods of pricing of materials issues — FIFO, LIFO, Simple Average, Weighted Average, Replacement, Standard Cost. Treatment of Material Losses

Labour: Accounting and Control of labour cost. Time keeping and time booking. Concept and treatment of idle time, over time, labour turnover and fringe benefits. Methods of wage payment and the Incentive schemes- Halsey, Rowan, Taylor’s Differential piece wage.

Unit III (15 Marks): Elements of Cost: Overheads:

Classification, allocation, apportionment and absorption of overheads; Under- and over absorption; Capacity Levels and Costs; Treatments of certain items in costing like interest on capital, packing expenses, bad debts, research and development expenses; Activity based cost allocation.

Unit IV (15 Marks): Methods of Costing:

Unit costing, Job costing, Contract costing, Process costing (process losses, valuation of work in progress, joint and by-products), Service costing.

Principles of Insurance Syllabus
Dibrugarh University BCOM 2^nd SEM NEP 2023 Pattern

Subject-wise Contents:

Unit I (Concept of Insurance terminology) (12 Marks):

Management of Risk by Individuals and Insurers Different Classes of Insurance; Importance of Insurance; Insurance Terminology-Fixing of Premiums-Rider Premiums, Surrender value, Paid up value; Reinsurance. Role of Insurance in Economic Development.

Unit II (Insurance products and contracts (12 Marks):

Insurance Contract Terms; History of insurance Principles of Insurance: Principle of Insurable Interest, Principle of Indemnity, Principle of Sub-rogation, Principle of Contribution, Relevant.

Information Disclosure, Principle of utmost Good Faith, Relevance of Proximate cause, Types of insurance Personal, Commercial, Health and Life; Types of Insurance Companies-Insurance Life Cycle-Underwriting, Policy Servicing, Claims.

Unit III (Introduction to Life Insurance Policies and Annuity) (12 Marks):

Meaning and evolution, growth, and principles of Life Insurance Life Insurance Organizations in India; Competition and Regulation of Life Insurance

Types of Life Insurance Policies – Term, Whole Life, Endowment, Unit Linked and with or without Profit Policies Insight into Annuity-Concept of Annuity - Types of Annuities–Fixed Annuity, Fixed Index Annuity, Variable Annuity; Insight into Group Insurance.

Unit IV (Non-Life Insurance) (12 Marks):

Concept of Non-Life Insurance; Types of Non-Life Insurance products; Non-life policies features and Benefits; working of Healthcare Insurance Key Challenges of Healthcare Industry;

Difference Between Life Insurance and Non-Life Insurance.

Unit V (Regulatory framework for Insurance) (12 Marks):

Constituents of Insurance Market-Operation of Insurance companies.

Operation of Intermediaries-Specialist Insurance companies; Power and Functions of IRDA; Role of regulators and other bodies.

Sales Management Syllabus
Dibrugarh University BCOM 2^nd SEM NEP 2023 Pattern

Subject-wise Contents:

Unit I (15 Marks) - Personal Selling and Marketing Strategy:

Sales Management and the Business Enterprise; Personal Selling and Salesmanship; Personal Selling Objectives; Types of Selling- Transaction, Relationship, Solution and Partnership; Sales Cycle.

Unit II (15 Marks) - Organizing the Sales Efforts:

The Effective Sales Organization; Sales Department Relations and Distribution Network Relations.

Unit III (15 Marks) - Sales Force Management:

Personal Management in the Selling Field; Recruiting Sales Personnel; Planning Sales Training Programmes; Executing and Evaluating Sales Training Programmes; Motivating Sales Personnel; Compensating Sales Personnel;

Unit IV (15 Marks) - Controlling and Sales Effort:

The Sales Budget; Quotas; Sales Territories; Sales Control and Cost analysis.

Career Planning and Development Syllabus
Dibrugarh University BCOM 2^nd SEM NEP 2023 Pattern

Subject-wise Contents:

Unit I (15 Marks): INTRODUCTION TO CAREER PLANNING:

Define the starting point, Career Anchors, Behavioural Models, Personality Typology.

Unit II (15 Marks): BEHAVIOURAL TRAITS:

Identify behavioural traits, How behavioural traits can ensure a better culture fit and impact other areas of life, Corporate Competencies.

Unit III (15 Marks): CHOOSING YOUR COMPANY:

Researching a company: Clarifying the type of company you wish to work for, Importance of creating a company profile, Making contact with a company: Importance of networking functions, Developing your Resume, Preparing your-self for the interview.

Unit IV (15 Marks): CAREER DEVELOPMENT:

Theories and models of career development, Counselling, and Decision making, Approaches for conceptualizing the interrelationships among and between work, mental wellbeing, relationships, and other life roles and factors.

Processes for identifying and using career, a vocational, educational, occupational and labour market information resources, technology, and information systems, Strategies for career development program planning, Organization, Implementation, Administration,

Basics of Income Tax Syllabus
Dibrugarh University BCOM 2^nd SEM NEP 2023 Pattern

Subject-wise Contents:

Unit 1 (15 Marks)

Basic Concepts and Terms: Types of Tax; Basic Terms- Person, Assessee, Assessment Year, Previous Year, Income; Residential Status and tax incidence; Income exempted from tax; Structure to compute tax liability.

Unit 2 (15 Marks)

Heads of Income: Computation of income from salary, various allowances and perquisites; house property (self-occupied and let out property); unrealised rent; computation of income from profits and gains of business or profession.

Unit 3 (15 Marks)

Income Under the capital gain and income from other sources: Meaning of capital assets, long term and short term capital gains; computation of capital gains. Computation of taxable income from other sources.

Unit 4 (15 Marks)

Computation of Total Income and Tax Liability of an Individual: Tax Deducted at Source; Income tax authorities; advance payment of tax; clubbing of income; set off and carry forward of losses, permissible deductions under section 80C, 80CCC, 80CCB, 80CCA, 80D, 80DD, 80E, 80TTA, 80TTB, 80U; computation of taxable income and tax liability of an individual.

Risk Management Syllabus
Dibrugarh University BCOM 2^nd SEM NEP 2023 Pattern

Subject-wise Contents:

Unit I (Introduction to Risk Management) (15 Marks):

Meaning, Objective and steps in risk management process, Identifying less exposure, analysis of loss/risk exposures.

Unit II (Risk Financing) (15 Marks):

Retention, non-insurance transfer, commercial insurance.

Determination of Retention level: paying losses, captive insurer.

Unit III (Personal risk management) (15 Marks):

Personal Risk Management: steps in personal risk management, identifying risk exposures, analysis of risk exposures.

Unit IV (Risk Management in Banks) (15 Marks):

Risk in Banks: Operational risk, Credit risk, Market risk and Liquidity Risk.