This course has been designed for students across different disciplines in order to develop their English skills required at the workplace. We have primarily concentrated on first time job seekers since most of you will be searching for your first job. The course is divided into four blocks and deals with exploring the job market, preparing for job interviews, understanding cross-cultural interaction in business contexts and learning about customers and customer service. It also gives you practice in participating in discussions, making presentations, writing business letters and emails. Business ethics is an important part of this course.

The course BTMC-134: Entrepreneurship and Small Business introduces learners to the fundamentals of entrepreneurship, emphasizing creative thinking, innovation, and the skills required to build and manage a business. Designed around four themes, it provides a step-by-step understanding of the entrepreneurial journey, starting with the basics of entrepreneurship, creativity, and entrepreneurial competencies. It then explores business opportunities, idea generation, and the preparation and feasibility of business plans, along with entrepreneurial support systems. The course also covers start-ups, including their preparation, resource mobilization, and contract management, and concludes with the management of micro, small, and medium enterprises (MSMEs) in India, including family businesses and succession planning. This comprehensive approach equips learners with the knowledge and tools to pursue entrepreneurship as a career and contribute to economic growth.

Accounting helps the decision-makers of a company to make effective choices, by providing information on the financial status of the business. Today, accounting is used by everyone and a good understanding of it is beneficial to all. Accountancy act as a language of finance. To understand accounting efficiently it is important to understand the different aspects of accounting i.e. Economic Events, Identification, Measurement, Recording, and Communication, and Interested Users of Information. The course mainly focuses on the theoretical framework of Accounting, Accounting Process, Preparation of Financial Statements, Understanding and Interpretation of Financial Statements that helps the different stakeholder to understand and interpret the financial position of business in a very transparent and fair manner. This course also focuses on the emerging need of computer accounting in the present business environment as the use of technology helps in accuracy, reliability and security of financial information on the basis of which policy decisions are taken.

The objectives of the IGNOU course BCOC-131, Financial Accounting, are to:

• Provide a theoretical framework for accounting
• Teach the accounting process
• Help students understand and interpret financial statements
• Highlight the importance of computer accounting in business