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B.Com/ B.Com (Hons) Semester-4

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SOL Alumnus

Course Overview

DSC-10: Entrepreneurship and New Venture Planning

  1. Unit 1: Introduction
  2. Concept and Definitions Entrepreneurship, Entrepreneurial Mind-set, Traits/Qualities of Entrepreneurs, Entrepreneurship process; Theories of entrepreneurship; Factors affecting the emergence of entrepreneurship; Role of an entrepreneur in economic growth as an innovator; Generation of employment opportunities; complementing and supplementing economic growth; Bringing about social stability and balanced regional development of industries.
  3. Unit 2: Types of Entrepreneurs
  4. Classification and Types of Entrepreneurs; Women Entrepreneurs; Social Entrepreneurship; Corporate Entrepreneurs, Family Business: Concept, structure, and kinds of family firms; Culture and evolution of family firm; Managing Business.
  5. Unit 3: Business plan
  6. Creating Entrepreneurial Venture: Generating Business ideas, Team building, Sources of Innovation, Creativity, and Entrepreneurship; Challenges in managing innovation; Entrepreneurial strategy and Scaling up, Business planning process; Drawing business plans; Failure of the business plan.
  7. Unit 4: Mobilizing Resources
  8. Resource Mobilization for entrepreneurship: Resources mobilization, types of resources, Process of resource mobilization, Arrangement of funds; writing a Funding Proposal, Traditional sources of financing, Venture capital, Angel investors, Business Incubators.
  9. Unit 5: Managerial Aspects of Business and Government Initiatives
  10. Managing finance; Understanding capital structure; organisation structure and management of human resources of a new enterprise; Marketing-mix; Management of cash; Relationship management; Cost management, Government initiatives for promoting entrepreneurship.

DSC-11: Cost Accounting

  1. Unit 1: Introduction
  2. Meaning, scope, objectives and advantages of cost accounting; Difference between financial and cost accounting. Cost concepts and classifications, Overview of elements of cost and preparation of Cost Sheet for manufacturing sector. Role of a cost accountant in an organisation. Cost Accounting Standards (CAS – 4 on Cost of Production / Acquisition / Supply of Goods / Provision of Services) and (CAS – 22 on Manufacturing Cost) as amended from time to time.
  3. Unit 2: Elements of Cost : Material and Employee Cost
  4. (a) Materials: Accounting and control of purchases, storage and issue of materials. Techniques of inventory control, Periodic and perpetual systems of maintaining inventory records, an overview of methods of pricing of materials issues — FIFO, LIFO and Weighted Average price method, Valuation of materials as per CAS – 6 on Material Cost, Accounting treatment of losses— Wastage, scrap, spoilage and defectives
  5. (b) Employee (Labour) Cost: Accounting and Control of employee cost. Time-keeping and time- booking. Employee turnover: meaning, methods of measurement and accounting treatment. Concept and treatment of idle time and overtime. Methods of wage payment and Incentive schemes- Halsey, Rowan, Taylor’s differential piece wage.
  6. Unit 3: Elements of Cost: Overheads
  7. Classification, allocation, apportionment and absorption of overheads, Under and over- absorption of overheads; Capacity Levels and Costs; Treatments of certain items in costing like interest and financing charges, packing expenses, bad debts, research and development costs.
  8. Unit 4: Methods of Costing
  9. Job costing, Contract costing, Process costing (including process losses, valuation of work-in- progress). Service costing (only transport)
  10. Unit 5: Cost Accounting Book-Keeping Systems
  11. An overview of integral and non-integral systems; Reconciliation of cost accounting profit with financial profits.

DSC-12: International Business

  1. Unit 1: Introduction to International Business
  2. Globalization – concept, significance and impact on international business; international business contrasted with domestic business; complexities of international business; internationalization stages and orientations; modes of entry into international businesses.
  3. Unit 2: International Business Environment
  4. Role of political and legal systems in international business; cultural environment of international business; implications of economic environment for international business.
  5. Unit 3: International Trade
  6. Theories of international trade – Theory of Absolute Advantage theory, Theory of Comparative Advantage, Factory Proportions theory and Leontief paradox, Product Life Cycle theory, Theory of National Competitive Advantage; Instruments of trade control.
  7. Unit 4: Regional Economic Integration and International Economic Organisations
  8. Forms of regional economic integration; Integration efforts amongst countries in Europe, North America and Asia: EU, USMCA, and SAARC; Cost and benefits of regional economic integration.
  9. International Economic Organisations: WTO- functions, structure and scope; World Bank and IMF
  10. Unit 5: International finance and contemporary issues in IB
  11. Types of FDI – Greenfield investment, Mergers & Acquisition, strategic alliances; benefits and costs of FDI.

Original price was: ₹2,500.00.Current price is: ₹650.00.
  • Lessons 2
  • Enrolled 1
  • Skill Experts
  • Last Update March 12, 2025