Kuvempu

University

Department of Post-Graduate Studies and Research in Commerce,

Jnana Sahyadri, Shankaraghatta -577451,
Shivamogga District, Karnataka
*****
Structure of B.Com Programme
Sl.
No

Academic Programme, Semester and

Title of the Course

Maximum Marks
IA* SEE* Total

WTHs*

ED*

101

B.Com I Semester
Language I, Course I

20

80

100

102

Language II, Course I

20

80

100

103

Financial Accounting I

20

80

100

104

Managerial Economics

20

80

100

105

Management and Behavioural

Process
International Business
Environment
Semester Total

20

80

100

20

80

100

24

18

120

201

B.Com II Semester
Language I, Course II

20

80

100

202

Language II, Course II

20

80

100

203

Financial Accounting II

20

80

100

204

Money and Public Finance

20

80

100

205

Marketing Management

20

80

100

206

Business Mathematics

20

80

100

24

18

120

106

Semester Total

480 600

480 600

B.Com III Semester

301

Language I, Course III

20

80

100

302

Language II, Course III

20

80

100

303

Corporate Accounting I

20

80

100

304

Corporate Law

20

80

100

305

Principles and Practice of

Insurance Management
Information Technology I

20

80

100

20

80

100

24

18

120

401

B.Com IV Semester
Language I, Course IV

20

80

100

402

Language II, Course IV

20

80

100

403

Corporate Accounting II

20

80

100

404

Business Laws

20

80

100

405

Law and Practice of Banking

20

80

100

406

Information Technology II

20

80

100

24

18

120

20

80

100

Law and Practice of Income

Tax I
Business Statistics I

20

80

100

20

80

100

Cost Accounting I (Elements

of Costs)
Advanced Accounting and
Auditing
Financial Markets and
Services
Specialization Stream, Course
I
Logical
and
Analytical
Reasoning
Semester Total

20

80

100

20

80

100

20

80

100

20

80

100

10

40

50

30

22

150

306

Semester Total

Semester Total
501
502
503
504
505
506
507
508

B.Com V Semester
Financial Management

480 600

480 600

600 750
2

601

B.Com VI Semester
Management Accounting

20

80

100

Law and Practice of Income

Tax II
Business Statistics II

20

80

100

20

80

100

604

Cost Accounting II (Methods

and Systems of Costing)

20

80

100

605

Human Resource Management

20

80

100

606

Entrepreneurship Development and

Small Business Management OR
Project Report

20

80

100

607

Specialization Stream, Course

II
Personality Development

20

80

100

10

40

50

602
603

608

Semester Total
Grand Total

30

22

150

600 750

150

600 750

Note: * WTHs = Weekly Teaching Hours; ED = Examination Duration

(hours); IA = Maximum Marks for Internal Assessment; and
SEE = Maximum Marks for Semester-end Examination

A student who has taken admission to B.Com V Semester shall select

any one of the following as his/her Specialization Stream and both the
courses in that Stream being
compulsory. Course I of the
Specialization Stream selected by the student shall be studied in B.Com
V Semester and Course II of the same Specialization Stream shall be
studied in B.Com VI Semester.
Specialization Stream A: Accounting
Course I: 507A1: Accounting Standards - I
Course II: 607A2: Accounting Standards - II
Specialization Stream B: Business Taxation
Course I: 507B1: Wealth Tax and Central Taxes
Course II: 607B2: State Taxes and Income Tax
Specialization Stream C: Financial Management
Course I: 507C1: Investment Management - I
Course II: 607C2: Investment Management - II
Specialization Stream D: Banking
Course I: 507D1: Indian Banking
3

Course II: 607D2: International Banking

Specialization Stream E: Insurance
Course I: 507E1: Risk Management and Insurance
Course II: 607E2: Management of Insurance Business
Specialization Stream F: Marketing Management
Course I: 507F1: Marketing Management - I
Course II: 607F2: Marketing Management - II
Specialization Stream G: Human Resource
Management
Course I: 507G1: Career Planning and Development
Course II: 607G2: Organization and People
Specialization Stream H: Tourism and Hospitality
Management
Course I: 507H1: Tourism Management
Course II: 607H2: Hospitality Management
Specialization Stream I: E-commerce
Course I: 507I1: E-commerce and Programming in C
Course II: 607I2: Internet, Power Point and Visual
Basic
Specialization Stream J: Quantitative Techniques
Course I: 507J1: Quantitative Techniques - I
Course II: 607J2: Quantitative Techniques - II
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com I Semester
Course 103: Financial Accounting - I
Course Objectives: To acquaint the students with the basic principles of
Financial Accounting.
Pedagogy: Combination of lectures, assignments and group discussion
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit - 1: Introduction (10hours): Meaning and Definition of Accounting;
Importance of Accounting; Types and Rules of Accounts, Accounting
Concepts - Business Entity Concept, Going Concern Concept; Accounting
Period Concept; Money Measurement Concept; Dual Aspect Concept and
4

Matching Concept; Accounting Conventions Consistency, Conservatism,

Materiality and Disclosure; Accounting Standards - Meaning and
Importance of Accounting Standards,
Accounting Standard - 1 on
Disclosure of Accounting Policies (issued by Accounting Standards Board
of the
Institute of Chartered Accountants of India).
Unit - 2: Final Accounts of Sole Trading Concerns (16 hours):
Preparation of Manufacturing Account, Trading and Profit and Loss
Account, and Balance Sheet.
Unit - 3: Accounting for Consignment Transactions (14hours): Meaning,
Consignment v/s Sales, Proforma Invoice, Account Sales, Types of
Commission, Goods sent at Cost and at Invoice Price, Valuation of Stock,
Normal and Abnormal Loss, journal Entries, Ledger Accounts in the books
of both the Consignor and the Consignee (excluding Memorandum Method).
Unit - 4: Joint Venture (12 hours): Meaning and Purposes, Joint Venture
v/s Consignment, Joint Venture v/s Partnership, Methods of maintaining
accounts (a) Separate set of Accounts (Joint Bank System), (b) Recording
of all Joint Venture transactions in the books of each of the Venturers.
Unit - 5: Bank Reconciliation Statement (8 hours): Meaning of Bank
Reconciliation Statement, Reasons for the differences in the two balances
viz., balances as per Cash Book and Pass Book, Preparation of Bank
Reconciliation Statement.
Unit - 6: Leasing (4 hours): Meaning, Types, Merits and Demerits (only
theory).

Skill Development Activities

01. Accounting Concept - Illustration on Dual Aspect Concept,
02. Final Accounts of a Sole Trader:
2.1. Correcting a wrong trial balance,
2.2. Correcting a wrong Trading, and Profit and Loss
Account, and
2.3. Correcting a wrong Balance Sheet.
03. Collection of Joint Venture Agreement and brief analysis,
04. Preparation of Joint Bank Account with imaginary figures, and
05. Preparation of Proforma Invoice and Account Sales.
Recommended Books for Reference
01. Financial Accounting: S. N. Maheshwari (Sultan Chand)
02. Financial Accounting: B. S. Raman (United Publishers)
03. Advanced Accounting : Shukla and Grewal (S Chand and Co.,)
04. Advanced Accounting : R. L. Gupta and Radhaswamy (Sultan Chand)
05. Introduction to Accountancy: T. S. Grewal (S Chand and Co.,)
06. Advanced Financial Accounting: Anil Kumar and Others (HPH)
07. Accounting for Managers: J. Madegowda (H PH)
08. Accounting Theory: L. S. Porwal (TMH )
09. Accounting: Jawaharalal (S Chand and Co.,)
10. Accounting Principles: Robert Anthony and James Reece
5

*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com I Semester
Course 104: Managerial Economics
Course Objectives: To acquaint the students with the foundations and/or
fundamentals of Managerial Economics and enable them to understand,
analyze and apply these concepts in practical business environment.
Pedagogy: Combination of Class-room Lectures, Case Study Analysis,
Group Discussion, Student Presentations and Field Work.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Introduction to Managerial Economics (10 hours): Definition,
Nature and Scope; Fundamental Economic Principles that aid Managerial
Decisions - Opportunity Cost Principle, Incremental Principle, Principle of
Time Perspective, Discounting Principle, and Equimarginal Principle.
Unit 2: Demand Analysis and Demand Forecasting (16 hours):
Meaning and Definition of Demand, Law of Demand, Exceptions to Law of
Demand, Determinants of Demand; Demand Forecasting - Meaning
Objectives, Factors involved in Demand Forecasting, Methods of Demand
Forecasting - Survey Method, Statistical Method and Least Square Method;
Problems on Least Square Method, Forecasting Demand for New Products.
Unit 3: Production and Cost Analysis (10 hours): Concept of
Production Function, Law of Variable Proportion, and Economies of Scale Internal and external.
Unit 4: Cost Analysis (10 hours): Fixed and Variable Cost, Explicit and
Implicit Costs, Marginal and Average Costs, Short-run and Long-run Cost
Curves; Revenue Analysis - Meaning, Average Revenue and Marginal
Revenue under Perfect Competition and under Imperfect Competition.
Unit 5: Price and Output Determination (10 hours) under Perfect
Competition, Monopoly, Monopolistic Competition, Oligopoly.
Unit 6: Pricing Policies and Practices (8 hours): Cost plus Pricing,
Price Skimming, Price Penetration, Transfer Pricing, Multiple Product
Pricing, Price Bidding.
Skill Development Activities
01. An illustration on calculation of Incremental Cost and Incremental
Revenue,
02. Determination of Fixed and Variable Cost,
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03. Determination of Average Cost, Marginal Cost and Total Cost,

04. Construction of Average Fixed Cost, Average Variable Cost and
Average Total Cost Curves,
05. Diagrammatic presentation of Price and Output Determination in
different Market situations,
06. Construction of Average Revenue and Marginal Revenue under
Imperfect Market, and
07. Fixation of Price under Target Pricing based on Rate of Return Method.
Recommended Books for Reference
01. Economic Theory and Operational Analysis: Baumol
02. Economics: McNell and Guptha
03. Principles of Economics: M. L. Seth
04. Managerial Economics: Shankaran
05. Managerial Economics: Mehta
06. Managerial Economics: Varshney and Maheshwari
07. Managerial Economics: Mithani
08. Managerial Economics: Wali and Kulkundran
09. Managerial Economics: Joel Dean
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com I Semester
Course 105: Management and Behavioural Process
Course Objectives: To equip the students with the Principles of
Management and Managerial Practice
Pedagogy: Combination of Class-room Lectures, Case Study Analysis,
Group Discussion, Student Presentations and Field Work.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Management (10 hours): Meaning, Nature, Scope and
Importance, Role of Manager, Managerial Skills, Henry Fayols General
Principles of Management, Management v/s Administration.
Unit 2: Planning and Organizing (12 hours): Meaning of Planning,
Nature, Objectives, Importance; Organizing - Principles, Types, Structure,
Span of Control, and Delegation of Authority.
Unit 3: Directing and Controlling (12 hours): Directing - Meaning,
Importance, Principles; Controlling - Need for Control, Controlling

Techniques Management by Objective, Management by Exception, Total

Quality Management and Just-in- Time.
Unit 4: Organizational Behaviour (10 hours): Meaning, Nature, Need
for the study of Organizational Behaviour and Psychology, Importance of
Psychology for Managers.
Unit 5: Individual in Organization (12 hours): Individual Differences,
Factors, Personality Theories, Personality Determinants, Attitude,
Perception, and Problems of Perception.
Unit 6: Learning (8 hours): Meaning, Principles, Motivation and its
Theories - Maslows, Mcgregors, Theory X and Y, Herzbergs Theory,
Employee Morale - Meaning, Factors affecting Morale.
Skill Development Activities
01. Preparation of an Organizational Chart of any establishment of students
choice,
02. Collection of a Short-term and Long-term Plan followed by any
organization,
03. Description of skills of a good manager,
04. Mission and Vision Statements of atleast eight organizations, and
05. Preparation of a questionnaire and undertake an attitudinal survey about
any issue of your interest.
Recommended Books for Reference
01. Principles of Management: H Koontz and CO Donnell
02. Principles and Practice of Management: L M Prasad
03. Principles of Management: S. A. Serlekar
04. Organizational Behaviour: S. S. Khanka..
05. Organizational Behaviour: Ashwatappa
06. Organizational Behaviour: Shashi K Guptha
07. Organizational Behaviour: Appannaiah, Reddy and Kavitha
08. Organization and Management: C. B. Guptha
09. Organizational Behaviour: Prasad, L. M
10. Management Concepts and Practices: C. B. Guptha
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com I Semester
Course 106: International Business Environment
Course Objectives: Objective of this course is to acquaint the students with
International Business Environment and the impact of foreign Market
Operation on a firm.
Pedagogy: Combination of Class-room Lectures, Case Study Analysis,
Group Discussion, Student Presentations and Field Work.
Teaching Hours per Week: 4
8

 Maximum Marks: 100

Examination Duration: 3 hours
* Course Inputs *
Unit 1: Business Environment (10 hours): Meaning of Business,
Objectives, Business Environment Internal and External Environmental
Factors, International Business Environment, Barriers to Free Trade
Tariffs, Quotas; Socio, Political and Cultural Factors.
Unit 2: Globalization (18 hours): Meaning, Problems in International
Market, World Trade Organization (WTO) Objectives, Organizational
Structure, Agreement and Principles Dispute Settlement Machineries.
Unit 3: World Trade Organisation (8 hours): TRIMS and TRIPS,
DOHA Declaration, Free Trade in Agricultural Commodities and Problems
faced by India, Evaluation of WTO and India.
Unit 4: Regional Trade Blocks (10 hours): European Union, ASEAN,
APEC, SAARC, NAFTA, SAPTA.
Unit 5: International Capital Flow (8 hours): Multiple Agreement of
Investment, Problems of Capital Convertibility in India, FII and FDI in
India.
Unit 6: Multinational Corporations (8 hours): Meaning, Mode of
Operation - Foreign Collaborations, Joint Ventures, Franchising, Strategic
Alliances.
Skill Development Activities
01. List of exemplary ethical practices that you have noticed in your area,
02. Identify special Social, Cultural and Demographic Features of your
locality, and comment on the licensing procedure,
03. Identify various regulatory authorities in your locality and comment on
how they are regulating the business unit you have visited,
04. Make a survey of local political influence on Business, and
05. Make a list of MNCs operating in your area/State.
Recommended Books for Reference
01. Daniels John D and Radrbangh Lee. H., International Business
Environment and Operations
02. Sodersten, B. O., International Economics (Macmillan, Landon)
03. Parvez and Bahaman., International Business (Harper Collins, London)
04. Adhikari., Economic Environment of Business (Vikas)
05. Amarchand., Business and Government
06. Cherunilam Francis., Economic Environment of Business
07. J. Madegowda (ed)., Business Environment and Policy (Deep and Deep)
08. Dr. S Sankaran., International Business Economics (Margham
Publishers)
09. Ashwatappa., Essentials of Business Environment (Himalaya Publishing
House)
9

10. Sundaram and Rudradatt., Indian Economy

*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com II Semester
Course 203: Financial Accounting - II
Course Objectives: To enable the students to understand the accounting
principles and procedure pertaining to the preparation of relevant accounts
for different kinds of business establishments.
Pedagogy: Combination of Class-room Lectures, Case Study Analysis,
Group Discussion, Student Presentations and Field Work.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit - 1: Hire Purchase Accounting (14 hours): Meaning of Hire Purchase,
Hire Purchase v/s Sale, Entries and Ledger Accounts in the books of Hire
Purchaser and Hire Vendor (including problems on Partial and Complete
Repossession).
Unit - 2: Departmental Accounts (12 hours): Meaning and Objectives of
Departmental Accounts, differences between Departmental Accounts and
Branch Accounts, Apportionment of Common Expenses among different
Departments, Preparation of Departmental Trading. and Profit and Loss
Accounts in Columnar Form and preparation of Balance Sheets.
Unit - 3: Branch Accounts (12 hours): Preparation of accounts in the
books of head office only including the preparation of Trading, and Profit
and Loss Account for verification (a) Branch which deals in cash and
credit sales, and (b) Branch which receives goods at invoice price
(excluding stock and debtor system, incorporation entries and foreign
branches).
Unit - 4: Fire Insurance Claims (10 hours) with Average Clause
excluding Abnormal Loss of goods (problems only on loss of stock).
Unit - 5: Royalty Accounts including Sub-lease (12 hours): Meaning of
Royalty, Minimum Rent, Short Workings, Recoupment of Short Workings,
Lessor, Lessee, Preparation of Journal Entries and Ledger Accounts in the
books of Lessor and Lessee.
Unit - 6: Human Resource Accounting (4 hours): Meaning, Objectives,
Methods, Advantages and Limitations (theory only).
Skill Development Activities
01. Hire Purchase Accounting:
1.1. Drafting of Hire Purchase Agreements, and
10
10

1.2. Collection of copies of Hire Purchase Agreements.

02. Departmental Accounting:
2.1. Draft a layout structure of a Departmental Store, and
2.2. List out the basis of allocation of common expenses of a
Departmental Organization.
03. Branch Accounting - Drafting of a Proforma Invoice sent by head office,
04. Fire Claims - Collection of Fire Claim Forms and filling the same, and
05. Royalty Accounts:
5.1. Drafting of Royalty Agreements, and
5.2. Collection of Royalty Agreements.
Recommended Books for Reference
01. Advanced Accounting: M.C. Shukla, T.S. Grewal and S. C. Gupta
02. Taxmans Financial Accounting: Ashoka Sehgal and Deepak Sehgal
03. Financial Accounting Volumes I and II: B S Raman
04. Advanced Accounting: S P Iyengar
05. Advanced Financial Accounting: Anil Kumar and Others (Himalaya
Publishing House)
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com II Semester
Course 204: Money and Public Finance
Course Objectives: To acquaint the students with the fundamentals of
Monetary Economics and Public Finance, and enable them to understand,
analyze and apply these concepts in practical economic environment.
Pedagogy: Combination of Class-room Lectures, Case Study Analysis,
Group Discussion, Student Presentations and Field Work.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Money (10 hours): Money - Definition and Functions
Measurement of changes in value of money; Index Numbers Types,
Methods of constructions of Price Index Numbers, Difficulties and Uses.
Unit 2: Public Finance (10 hours): Meaning, Differences between Public
and Private Finance, Components of Public Finance, Public Revenue and
Public Expenditure, Role of Public Finance in a Developing Economy,
Principle of Maximum Social Advantage.
Unit - 3: Taxation (12 hours): Meaning and Types - Direct and Indirect
Taxes - Meaning, Merits and Demerits; Cannons of Taxation, Taxable
11
11

Capacity - meaning of Absolute and Relative Taxable Capacity and

Determinants of Taxable Capacity.
Unit 4: Public Expenditure (12 hours): Meaning, Causes for increasing
Public Expenditure, Deficit Financing - Meaning, Importance and
Limitations; Fiscal Policy - Meaning, Objectives; Fiscal Policy and
Economic Development.
Unit 5: Public Debt (10 hours): Meaning, Causes for increasing Public
Debt, Internal and External Debt, Effects of Public Debt on Production,
Distribution and Consumption; Redemption of Public Debt.
Unit 6: Government Budget (10 hours): Meaning and Types, Economic
components of Budget, Functional Classification of Budget, Impact of
Budget on the Economy.
Skill Development Activities
01. Formulation of Budget - Visit to Municipality, Zilla Panchayat,
Taluk Panchayat,
02. Survey of public expenditure of Municipality, Zilla Panchayat, Taluk
Panchayat,
03. Visit to Tax Department to understand Commodity Taxation.
04. To analyze Public Revenue of Municipality, Zilla Panchayat, Taluk
Panchayat,
05. Preparation of a model Budget.
06. Assessment of the impact of Public Expenditure.
07. Assessment of the impact of Indirect Taxation on Consumers.
Recommended Books for Reference
01. Hugh Dalton., Public Finance
02. Musgrave., Public Finance
03. H. L. Bhatia., Public Finance
04. Lekhi., Public Finance
05. K. P. M. Sundaram., Money, Banking and Finance.
06. D. M. Mithani., Monetary Economics.
07. D. M. Mithani., Public Finance
08. Crowther, G., An Outline of Money
09. S. Shankaran., Public Finance.
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com II Semester
Course 205: Marketing Management
Course Objectives: To provide conceptual understanding and latest
marketing developments and practices and inculcate managerial approach to
marketing problems.
12
12

 Pedagogy: Combination of Class-room Lectures, Case Study Analysis,

Group Discussion, Student Presentations and Field Work.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Introduction to Marketing (12 hours): Meaning and Definitions
of Market, Marketing and Marketing Management, Concepts of Marketing,
Significance of Marketing and Marketing Management, Emerging Trends
in Indian Marketing Environment, Social Functions of Marketing.
Unit 2: Market Segmentation and Consumer Behavior (12 hours):
Meaning and Definitions of Market Segmentation, Importance of Market
Segmentation and Basis of effective Market Segmentation, Strategies of
Market Segmentation, Consumer Behaviour Analysis Meaning,
Determinants of Buyer Behaviour - Maslows Hierarchy of Needs; Buyer
Decision Process.
Unit 3: Product Strategy: (12 hours): Meaning and Definition of the
concept of product, Features, Types of Products, Product Life Cycle Meaning, Definition, Importance, Stages, Factors affecting Product Life
Cycle, New Product Development, Reasons for the failure of New Product
Mix; Branding - Meaning, Types, Essentials, Functions of Branding, Merits,
Demerits; Packing - Meaning, Functions, Merits, Demerits; Quality
standards - ISI, AGMARK, ISO-9000.
Unit - 4: Pricing (8 hours): Meaning, Definitions, Importance, Factors
influencing Pricing Decisions, Essentials of sound Pricing, Price
Management - Objectives, Procedure, Policies and Strategies, Discounts
and Rebates.
Unit - 5: Promotion (10 hours): Promotion Mix - Meaning and Definition,
Advertising: Meaning, Objectives, Consideration In Media Selection,
Advertisement Appeals, Advertisement Budget, Advertisement Copy
Qualities Of Good Advertisement Copy - Sales Promotion Purpose And
Tools Personal Selling, Meaning And Process.
Unit - 6: Distribution (10 Hours): Channels Of Distribution, Meaning,
Definitions Factors Affecting Trade Channels Decisions Methods Of
Distribution, Agents, Wholesaler, Retailer, Telemarketing And Online
Marketing.
Skill Development Activities
01. Draft a Marketing Segmentation Chart relating to any product,
02. Construct Product Life Cycle of any given product,
03. List out the strategies adopted in marketing a product,
04. Prepare a model Advertisement Copy for any consumer product,
05. Prepare a questionnaire for eliciting information regarding consumer
behaviour towards consumer product of your choice, and
13
13

06. Collect information about Pricing Strategies of any organization with

comments.
Recommended Books for Reference
01. Principles of Marketing: Philip Kotler (PHI)
02. Marketing Management: Zinkota and Kotable (Vikas Publication)
03. Modern Marketing management: Near, Paul (TMH)
04. Marketing Management: K. D. Basava (Vidya Vahini)
05. Marketing Management: Sherlekar (TMH)
06. Marketing Management: Reddy and Appannaiah (HPH)
07. Advertisement and Sales Promotion
08. Marketing Management: Sontakki ( Kalyanai Publisher)
09. Marketing Management: Dr. R. L. Varshney and S. L. Guptha (S. Chand
Publication)
10. Marketing Management: C. B. Memoria (HMH)
11. Marketing Management: B. S. Raman (United Publication)
12. Marketing Management: Arun Kumar Minakehi (Vikas Publication)
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com II Semester
Course 206: Business Mathematics
Course Objectives: To enable the students to understand and apply the
mathematical techniques to practical business problems.
Pedagogy: Combination of Class-room Lectures, Case Study Analysis,
Group Discussion, Student Presentations and Field Work.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Indices (11 hours): Meaning, Laws and Application for
simplification; Logarithm - Definition and its application for simplification
(using Log Table); Permutations and Combination, Simple Problems.
Unit 2: Commercial Arithmetic (11 hours): Problems on Simple
Interest, Compound Interest, Annuity, Present and Future Value of Annuity;
Discounting of Bills of Exchange (True Discount and Banker Discount).
Unit 3: Ratio, Proportion and Variations (11 hours): Problems on
Speed, Time and Work Completion; Percentages - Problems on finding
Rate Percentages and Quantity relating to Trade Activities.

14
14

 Unit 4: Theory of Sets (11 hours): Elements of a Set, Methods of

describing a Set, Types of Sets and Operations, Demargans Law, Venn
Diagram and their application to theory of Sets.
Unit 5: Theory of Equations (10 hours):
Simple Linear Equations,
Simultaneous Linear Equation (Elimination and Cross Multiplication
Method only), Quadratic Equation - Pure Quadratic Adfected Quadratic
Equations, Factorization and Sridharacharyas Method.
Unit - 6: Measurement of Solids and Volumes (10 hours): Square,
Rectangle, Triangle, Circle, Parallelogram; Volumes and Surface of Cube,
Cylinders, Cone and Pyramids, Prisms.
Skill Development Activities
01. Collect information from your nearest trading concern regarding Normal
Discount, Special Discount and Commission on Buying and Selling,
02. Make an interview with different persons regarding coffee and tea
drinking habits, paper reading habits and make comparison using Venn
diagram,
03. Measure your class room with a tape and find the cost to carpet the room.
Visit a nearest park, and find the cost to pave a path to the park, find the
quantity and water contained in the water tank of your house,
04. Collect information from LIC regarding annual LIC policies,
05. Find L C M and H C F for given rational and prime numbers, and
06. Collect information from a financial company or firm regarding rate of
interest charged on advances and deposits, and how the bills are
discounted by business firms and banks.
Recommended Books for Reference
01. Commercial Arithmetic: Iyer, Bari (Sultan Chand and Sons)
02. Business Mathematics: D. C. Sancheti and V. K. Kapoor (Sultan Chand
and Sons)
03. Business Mathematics: S. M. Shukla (Sahitya Bhavan Publications)
04. Business Mathematics: Doriraj, S, N ( United Publishers )
05. Business Mathematics: S. P. Guptha
06. Business Mathematics: B. H. Suresh
07. Business Mathematics: Sanchethi Aggarval
08. Business Mathematics: R. Guptha
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com III Semester

Course 303: Corporate Accounting - I
Course Objectives: To enable the students to understand the procedure of
preparing the accounts of corporate enterprises with the help of the
principles and regulations governing the same.
15
15

 Pedagogy: Combination of Class-room Lectures, Case Study Analysis,

Group Discussion, Student Presentations and Field Work.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit - 1: Valuation of Shares (8 hours): Valuation of Shares Meaning
and Need for Valuation; Methods of Valuation of Shares - Net Assets
Method, Yield Method and Fair Value Method.
Unit - 2: Company Accounts (16 hours): Finalization of Accounts of Joint
Stock Companies (Vertical Format Method) including Publishing
Companies and Hotels.
Unit - 3: Underwriting of Shares and Debentures (10 hours): Meaning,
Definition and Types of Underwriting (a) Open, (b) Pure, and (c) Firm
underwriting; Problems on Underwriting of Shares and Debentures.
Unit - 4: Company Accounts Other Issues (8 Hours): Buy Back of
Shares, Issue of Bonus Shares and Right Issue.
Unit - 5: Company Accounting Profit Prior to Incorporation (8
hours): Meaning, and Calculation of Profit with the help of Time, Sales and
Weighted Ratios.
Unit - 6: Double
Account
System
(12
hours):
Introduction,
Characteristics of Double Accounts, Formats, Limitations of Double
Account System, Final Accounts of Electricity Supply Companies Revenue Account, Net Revenue Account, Capital Account, and General
Balance Sheet.
Skill Development Activities
01. Value Equity Shares using imaginary figures and collection of
Financial Statements of a company,
02. Collection and filling of share application form and prospectus of a
company and deciding whether to invest or not in the shares of the
company recording supporting reasons,
03. Guidelines for Bonus Issue and redemption of Preference Shares,
04. Analyzing business growth of some companies on the basis of
reported financial results,
05. Show the calculation of profit prior to incorporation with imaginary
figures, and
06. Collect information about the procedure for opening a Demat Account.
Recommended Books for Reference
01. Corporate accounting: Jois and Nasomy
02. Advanced Accounting: Shukla, Gupta
03. Accountancy : William Pickles
04. Advanced Accountancy (Volume I): Neol Jerke
16
16

05.
06.
07.
08.
09.

Corporate Accounting: C. Mohan Juneja

Corporate Accounting: S. N. Maheshwari and K Duraipandium
Corporate Accounting: Dr. K. K. Verma
Corporate Accounting: R. L. Gupta and Radha Swamy
Advanced Accountancy : S P Iyengar
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com III Semester

Course 304: Corporate Law
Course Objectives: To familiarize the students with the elements of
Company Law along with the role of company secretaries.
Pedagogy: Combination of Class-room Lectures, Case Laws, Group
Discussion, Student Presentations and Field Work.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Introduction to Indian Companies Act 1956 (15 hours):
Company Definition, Characteristics, Kinds of Companies - Private,
Public, Government Company, Statutory Company, Foreign Company,
Holding Company, Subsidiary Company, Licensed Companies; Company
Secretary - Meaning and Definition of Company Secretary, Legal Position
Qualification and Appointment, Duties, Rights and Liabilities of a
Company Secretary.
Unit 2: Formation of a Company (12 hours): - Stages involved in
Formation (in brief),
Conversion of Public Company in to Private
Company and vice versa, Basic Documents of a Company Memorandum
of Association, Articles of Association, Prospectus, Misleading Prospectus
and its Consequences, Statement in Lieu of Prospectus.
Unit 3: Share Capital and Membership of a Company (12 hours):
Equity Shares and Preference Shares (including distinction), Issue of Shares
Book Building, Allotment of Shares, Essentials of Valid Allotment, Letter
of Allotment/Regret, Demat Account, Right Shares/Bonus Shares, Lien on
Shares, Differences between Debentures and Shares, Members vs Share
Holders, Methods of becoming a Member, Termination of Membership,
Rights and Duties of Members, Register of Members, Book Closure.
Unit 4: Borrowing Powers of a Company, Dividend and Interest (6
hours): Ultravire borrowings, Fixed vs Floating Charge, Brief note on
Mode of Charges, Registration of Charges; Dividend Legal Provisions
relating to declaration and payment of Dividend, Dividend Warrant,

17
17

Unclaimed Dividend, Ex-dividend and Cum-dividend, Interim Dividend ;

Payment of Interest, Differences between Interest and Dividend.
Unit 5: Company Management and Meetings (15 hours): Directors
Legal Position, Number of Directors, Qualification and Disqualification of
Directors, Appointment of Directors, Number of Directorship, Vacation of
Office, Removal of Directors, Powers and Liabilities of Directors and their
Remuneration; Meetings and Types Board Meeting, General Meetings,
Special Meeting, Annual General Meeting, Extraordinary General Meeting,
Statutory requirements Notice to a Meeting, Agenda, Quorum, Proxy,
Chairperson, Methods of Voting, Resolution Ordinary and Special
Resolution distinguished, Minute.
Unit 6: Winding-up (4 hours): Meaning, Modes of Winding up, Official
Liquidator and his Duties, Provisions applicable to every mode of Winding
up, Order of Payment of Liabilities.
Skill Development Activities
01. Collect and Fill in the following Forms:
1.1. Demat Account opening Form, and
1.2. Prospectus-cum-Share application Form.
02. Draft the following:
2.1. Notice to convene Annual General Meeting, and
2.2. Resolutions as to the declaration of Dividend, Appointment of
Auditor, Issue of Bonus Shares.
03. Prepare Letter of Allotment/Regret along with the basis of allotment,
04. Draft a Memorandum of Association and mention different clauses, and
05. Draft an Articles of Association and its important contents.
Recommended Books for Reference
01. Company Law and Secretarial Practice: M. C. Kuchhal
02. Indian Company Law: Avtar Singh.
03. Elements of Company Lay: N. D. Kapoor
04. Guide to Companies Act: Ramaiah
05. Business and Corporate Laws: P. S. Gogana
06. Company Law and Secretarial Practice: Sherlkar
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com III Semester

Course 305: Principles and Practice of Insurance Management
Course Objectives: To enable the students to understand the principles and
procedure pertaining to different kinds of insurance business.
Pedagogy: Combination of Class-room Lectures, Case Laws, Group
Discussion, Student Presentations and Field Work.
Teaching Hours per Week: 4
18
18

 Maximum Marks: 100

Examination Duration: 3 hours
* Course Inputs *
Unit 1: Risk and Insurance Management (12 hours): Introduction Origin (History) and Development, Scope of Insurance, Role and
Significance of Insurance, Principles of Insurance, Functions of Insurance,
Essentials of Insurance, Contract Act 1872, Types of Insurance, Double
Insurance and Re-insurance, Insurance v/s Assurance.
Unit 2: Life Insurance Management (12 hours): Introduction, Principles
of Life Insurance, Its Products and Policies, ULIP Conditions, Calculation
of Life Insurance Premium, Factors taken into account while underwriting,
Important Terms Nomination, Surrender, Assignment, loans, Claims.
Unit 3: General Insurance (10 hours): Relevance of General Insurance
to Business, History of General Insurance in India, Items which could be
insured, Fire Insurance Features, Types of Policies, Payment of Claims,
and Documents required.
Unit 4: Marine Insurance (10 hours): Classification, Types of Marine
Policies, Claims, Documents required, Perils Sea Policy, Jettison.
Unit 5: Miscellaneous Insurance (10 hours): Medical Insurance,
Livestock Insurance, Credit Guarantee Insurance, Crop Insurance, Burglary
Insurance, Personal Accident and Sickness Insurance, Motor Vehicle
Insurance, Liability Insurance, Engineering Insurance.
Unit 6: General Insurance in India (10 hours): Introduction,
Development, Insurance Regulatory Development Authority - Brief Profile
of IRDA and its Functioning, Privatization of Insurance Business in India,
Recommendations of different Committees.
Skill Development Activities
01. Visit any insurance office and collect the details of its Organizational
Structure,
02. Collection of the Proposal Forms of insurance and filling the same,
03. Collecting and filling of Insurance Claim Forms,
04. Collect any one type of Policy Bond,
05. Meet Development Officer and collect information about different
Insurance Policies, and
06. Documentation of the Procedure for Claims and their Settlement.
Recommended Books for Reference
01. Insurance Principles and Practice: M. N. Mishra
02. Element s of Insurance: Malhotra. R. P
03. Life Insurance in India: Desai, G. R
04. Hand book of Life Insurance
05. Principles of Insurance Law: M. N. Sreenivasam
06. Life Insurance: O. S. Gupta
07. Insurance Principles and practice: Vinayakam
19
19

08. LIC Act of 1956 and GIC Act of 1972 (Bare Acts)
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com III Semester

Course 306: Information Technology - I
Course Objectives: To enable the students to learn the fundamentals of
computer and its application to Business.
Pedagogy: Combination of Class-room Lectures, Case Laws, Group
Discussion, Student Presentations, Practice in the Computer Laboratory and
Exercises, and Field Work.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Computer Concepts (6 hours):
Evolution of Computers,
History, Generation, Classification of Computers, Digital, Analog, Hybrid,
Mini, Micro, Mainframe Super Computers, Personal Computers, Palm
PCs/Simputer, Laptop PCs and Desk Top PCs; Application of Computer in
Business and Office Environment and other areas.
Unit 2: Computer Hardware and Software (4 hours): Definition of
Computer System, Hardware and Software. Types of Software, System
Software and Application Software, Operating System - Meaning,
Functions; MS-DOS Commands, Internal and External Commands.
Unit 3: Programming Languages (3 hours): Low Level Languages and
High Level Language Meaning, Advantages and Disadvantages.
Language Processors - Assembler, Interpreter and Compiler.
Unit 4: Peripheral Devices (7 Hours): Block Diagram of a Digital
Computer System and Functions of each Block; Input and Output Devices
Key Board, Mouse, Scanner, Joystick, OMR, OCR, Barcode Reader,
Modem, Printer - Types of Printers, WebCamera, Digital Camera, Ipods,
Visual Display Units CRT and LCD.
Computer Memory: Main Memory/Primary Memory - RAM and ROM,
Types of ROM, Cache Memory, Secondary Memory Floppy Disk, Hard
Disk, CD-ROM and Pen Drive.
Unit 5: MS-Word (20 Hours): Features, Advantages, Basic Operations Word Opening Screen Elements, Creating, Opening and Saving of Word
Document, Formatting, Margin, Paper Selection, Undo-Redo, Spell Check,
Alignment, Insert Table, Mail Merge; MS-Word Shortcut Keys.
Unit 6: MS-Excel (24 Hours): Features, Advantages, MS-Excel Program
Window Elements, Managing Workbooks, Create, Open, Save and Close,
Managing, Worksheets - Naming, Inserting, Moving, Coping and Deleting.
Navigation in MS-Excel; Standard Toolbar Elements; Types of Cell Data,
Entering Data, Inserting and Deleting Cells, Rows and Columns,
20
20

Formatting Toolbar Elements; Basic Formulas. Types of Cell Referencing;

Practical in MS-Excel Sheets.
Skill Development Activities
01. DOS COMMANDS: Internal and External Commands: DATE, TIME,
PATH, DIR, COPY, DEL, MD, CD, RD, REN, EDIT, XCOPY,
FOMAT, ATRIB,
02. MS-WORD: Letter writing and Mail-Merge Practical,
03. MS-EXCEL: Creating Work-Sheet, data entry, use of formula, graph
generations,
04. Preparation of Mark Statement, Sales Report, Salary Statement, Data
tables, etc using formula, and
Note: Minimum five activities shall be done by selecting one subactivity in each activity.
Recommended Books for Reference
01. S. Sudalaimuthu and Anthony Raj., Computer Application in Business
(Himalaya Publishing House),
02. V. Rajaram., Fundamentals of Computers (S. Chand and Co)
03. R. Rameshwaram., Computer Applications in Business (S. Chand and
Co)
04. Sanjay Saxena., A First Course in Computers (Vikas Publishing House)
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com IV Semester
Course 403: Corporate Accounting - II
Course Objectives: To enable the students to understand the Principles and
Procedure of preparing the accounts of specialized corporate entities.
Pedagogy: Combination of Class-room Lectures, Case Laws, Group
Discussion, Student Presentations, and Field Work.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Banking Company Accounts (16 hours): Preparation of Profit and
Loss Account, and Balance Sheet under new regulations (covering various
schedules), Impact of Non-performing Assets on banking business.
Unit 2: Life Insurance Company Accounts (12 hours): Preparation of
Revenue Accounts and Balance Sheet, Calculation of Profit by preparing
valuation of Balance Sheet (vertical format).
Unit 3: General Insurance Company Accounts (12 hours): Fire,
Accident, Marine Insurance; Preparation of Revenue Accounts, Profit and
Loss Account, and Balance Sheet (vertical format).
21
21

 Unit 4: Holding Company Accounts (10 hours) excluding gross and

chain holdings.
Unit 5: Liquidation of Companies (10 hours):
Preparation of
Liquidators Final Statement of Accounts.
Unit 6: Social Responsibility Accounting (4 hours): Meaning and
Definition, Features and Purposes of Social Responsibility Accounts (theory
only).
Skill Development Activities
01. To visit the nearest LIC Branch to collect Proposal Forms, Medical,
Confidential Report, Nomination Forms, and note the different kinds of
policies in vogue,
02. To visit the nearest branch of General Insurance Company and collect
different forms Medi-claims, Fire, Accident, Burglary, etc,
03. To visit the nearest bank and collect Scroll, Day Book, Friday Statement,
Profit and Loss Account, and Balance Sheet, and to identify Secured,
Unsecured and Personal Loan Components,
04. Calculation of Minority Interest, Capital Profit, Revenue profit with
imaginary figures, and
05. Preparation of Liquidators Statements with imaginary figures. (assuming
no balance is available for making payment to shareholders).
Recommended Books for Reference
01. Corporate Accounting: S. N. Maheshwari and K. Doraipande
02. Corporate Accounting: R. L. Gupta and M. Radhaswamy
03. Advanced Accounting: Jain and Narang (Kalyani Publication)
04. Financial Accounting (Volume II): B. S. Raman
05. Financial Accounting (Volume II): Patil and Koralahalli
06. Advanced Accounting: M. C. Shukla and T. S. Grewal
07. Taxmans Financial Accounting: Ashok Sehgal and Deepak Selva
08. Corporate Accounts: J. S. Reddy and A. Murthy
09. Corporate Accounts: S. P. Jain and K. L. Narang
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com IV Semester
Course 404: Business Laws
Course Objectives: To familiarize the students with different Business Laws
and their interpretation.
Pedagogy: Combination of Class-room Lectures, Case Laws, Group
Discussion, Student Presentations, and Field Work.
Teaching Hours per Week: 4
Maximum Marks: 100
22
22

 Examination Duration: 3 hours

* Course Inputs *
Unit - 1: Introduction to Law and Law of Contract (18 hours): Meaning
and Scope of Business Law, Sources of Indian Business Law, Indian
Contract Act of 1872 Definition, Types of Contract, Essentials, Offer,
Acceptance, Consideration, Capacity of Parties, Free Consent, Legality of
Object and Consideration,
Unit 2: Modes of Discharge of a Contract (2 hours): Remedies for
Breach of Contract, Quasi Contracts.
Unit - 3: Sale of Goods Act, 1930 (12 hours): Definition of Buyer and
Seller, Goods Existing, Future, Specific Goods; Document of Title to
Goods, Mercantile Agent; Contract of Sale and Essentials of Contract of
Sale, Sale and Agreement to Sell, Price and Mode of Fixing of Price,
Conditions and Warranties, Essentials of Conditions and Warranties,
Caveat Emptor and Exceptions to the Rule of Caveat Emptor, Transfer of
Ownership and Rules regarding Passing of Property, Sale by Non-owners,
Unpaid Seller and Rights of Unpaid Seller, Right of a Buyer.
Unit - 4: Intellectual Property Legislations (10 hours): Meaning and
Scope of Intellectual Properties, Forms of Intellectual Property, Patent Rights and Duties of Patentee, Infringement of Patent, Relief Available;
Trade Mark - Assignment and Transmission of Trade Mark, Infringement,
Action against Infringement; Copy Right - Meaning, Infringement and
Remedies Available; Procedure for Grant of Process and Product Patents,
WTO Rules as to Patents (in brief).
Unit - 5: Consumer Protection Act 1986 (8 hours): Objectives,
Definition of Consumer, Consumer Dispute, Complaint, Complainant,
Deficiency, Service, Restrictive/Unfair Trade Practice; Rights of Consumer,
Consumer Protection Council, Consumer Grievances Redressal Agencies
District Forum, State Commission and National Commission.
Unit - 6: Cyber Law/Information Technology Act, 2000 (6 hours):
Objectives, Definition of various Terms, Salient Features, Provisions
pertaining to Piracy and related Offences and Penalties, Cyber Appellate
Tribunal.
Skill Development Activities
01. Write down the facts and underline the legal points involved in each of
the following cases:
1.1. Carlill v/s Carbolic Smoke Ball Co. Ltd.,
1.2. Lalman Shukla v/s Gowri Datt
1.3. Mohri Bibi v/s Dharmdas Ghosh
1.4. Abdul Aziz v/s Masum Ali
1.5. Ranganaikamma v/s Alwar Shetty
02. Collect the following Drafts:
2.1. Affidavit
2.2. Power of attorney
23
23

2.3. Gift Deed

2.4. Sale Deed
03. Visit a Consumer Forum and list out the nature of Disputes referred to
Consumer Court.
04. Visit a Court and prepare a report on the proceedings of the court.
05. Conduct Mock Trial and ask the students to play the different roles.
06. List out the different courts situated at the District level.
Recommended Books for Reference
01. Business Law: S. S. Gulshan
02. Business and Corporate Laws: P. S. Gogana
03. Commercial Law: N. D. Kapoor
04. Business Law: B. S. Raman
05. Mercantile Law: M. C. Shukla
06. Right to Information Act: P. K. Das
07. Principles of Business Law: Ashwathappa
08. Business Regulatory Framework: Saravanavel, Sumathi
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com IV Semester
Course 405: Law and Practice of Banking
Course Objectives: To enable the students to understand the Laws of
Banking Operations and practical functioning of the Banks.
Pedagogy: Combination of Class-room Lectures, Case Laws, Group
Discussion, Student Presentations, and Field Work.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Banker And Customer (15 hours): Definition, Debtor and
Creditor Relationship, Bankers Obligations - to honour Cheques, to
Maintain Secrecy, on Receipt of Garnishee Order; Bankers Rights General Lien, Right of Set-off, Right of Appropriation; Account Opening
Procedure, KYC Norms.
Unit 2: Special Types of Customers (12 hours): Minor, Joint Account,
Partnership Account, Private and Public Limited Company, NRI Account,
Registered and Unregistered Societies and Clubs; Precautions while
Opening and Operating Accounts.
Unit 3: Negotiable Instruments (15 hours): Brief note on Promissory Note
and Bills of Exchange; Cheque Meaning, Definition, Essentials of valid
Cheque, Order and Bearer Cheques, Crossing of Cheques, Types of
24
24

Crossing of Cheques, Material Alteration and Endorsement on Cheques,

Types of Endorsement.
Unit 4: Paying Banker (8 hours): Precautions while making Payment of
Cheques, Statutory Protection, Payment in Due Course, Collecting Banker
Duties, Rights and Liabilities, Statutory Protection.
Unit 5: Bank Advances (8 hours): Principles of Sound Lending, Types of
Advances, Secured and Unsecured Advances, Mode of Creating Charges
(in brief).
Unit 6: Technology in Banks (8 hours): Meaning, Internet Banking, ATM,
E-Banking, Core Banking, Online Banking, Tele Banking, Computerization
in Banks - Merits and its Limitations.
Skill Development Activities
01. Collect the following forms Application for opening Bank Account,
Pay-in-Slips, Withdrawal Slips,
02. Write a proforma of a cheque and show different types of Crossing,
03. Collect loan application form from the Bank,
04. Case Studies Davidson vs Barclays Bank, Sunderland vs Barclays
Bank, Claytons Case, Skyrings vs Greenwood,
05. Visit the nearest ATM and report the procedure for using ATM Cards,
and
06. Visit the Bank and collect the details about the Bank Instruments,
Cheques, DDs, Letter of Credit, Debit Card and Credit Card.
Recommended Books for Reference
01. Introduction to Banking: Vijaya Ragavan Iyengar (Excel Publications)
02. Banking Theory and Practice: Dr. P. K. Srivastava (Himalaya
Publishing House)
03. Law and Practice of Banking, Appannaiah and Reddy (Himalaya
Publishing House)
04. Law and Practice of Banking, B. S. Raman (United Publications)
05. Practice and Law of Banking, Sheldon
06. Law and Practice of Banking, K. C. Shekar
07. Law and Practice of Banking, Radha Krishnan and Vasudevan
08. Law and Practice of Banking, M. L. Tandon
09. Law and Practice of Banking, P. C. Varshaney
10. Law and Practice of Banking, Dr. Baligara
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com IV Semester
Course 406: Information Technology - II

25
25

 Course Objectives: To enable the students to learn the fundamentals of MIS

and database concepts for practical applications in Business and also the
Accounting Package.
Pedagogy: Combination of Class-room Lectures, Case Laws, Group
Discussion, Student Presentations, Practice in the Computer Laboratory and
Exercises and Field Work.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Information v/s Data (6 hours): Definition of Information,
Forms of Business Data, Sources of Data, Difference between Data and
Information, Data Processing v/s Information Processing, Characteristics,
Usefulness of Information, Types of Information, Importance of
Information in Decision Making, Information needs at different Levels of
Decision Making.
Unit 2: Management Information System (8 hours): Meaning and
Definition of MIS, Characteristics of MIS, Objectives of MIS, Limitations
of MIS; Database - Meaning, Types of Databases, Need of Relational
Database, Data Normalization (Determining tables, Determining Fields,
Determining Relationships), Integrity Rules (Primary/Foreign Key, One-to
Many, Many-to Many, One-to-One).
Unit 3: Introduction to ORACLE (10 hours): SQL - Meaning,
Concepts, Commands; Data Definition, Commands, Data Manipulation
Commands, SQL*plus Editing Commands, Create Table, Insert Into,
Primary Key, Select, Delete From, Update, Rollback, Commit and Save
Point, Order By, Additional Operators (Like, Between, In), Referential
Integrity, On Delete Cascade, Join Operation: Outer Join(+), Table Alias,
Column Aliases, Column Format, Clear Screen, Spool Commands.
Unit 4: SQL *plus Reports (6 hours): Alter Table, Grby Clause, Having
Clause, Sub Queries, Views and Sequences, Introduction to PL/SQL
(Simple Programs).
Unit 5: Tally (9.0) (16 hours): Features, Advantages, Menus in Tally,
Create a Company, Ledger Creation with VAT Class and Group
Assignment, Group Creation, Creating Inventory of Products, Activate
Company Features (F11), Configuration of Tally (F12).
Unit 6: Vouchers (16 hours): Voucher Types, Exercises in making
Voucher Entries, Display and Printing of Final Accounts Balance Sheet,
Profit and Loss Account; Trial Balance, Stock Summary, Computation of
VAT, TDS.
Skill Development Activities

26
26

01. Create a structure of a Table named Employee with the following

fields: Enum, Ename, Desig, Dept, Basic,
02. Give the steps for creating Query using the table Employee to calculate
salary elements (DA, HRS, etc),
03. Show the steps to be followed in creating a Company in Tally,
04. Show the steps for creating Inventory of products assigning Groups,
Category and Item Names with different VAT rates,
05. Give any five Query Commands on the database Employee,
06. State any five SQL*plus Editing Commands on the database
Employee,
07. Simple programs for calculating simple interest, compound interest, etc
using Oracle,
08. Illustrate the steps required in creating a Company, creating ledgers and
group assignments,
09. Illustrate the voucher entries required for various types of business
transactions, and
10. State the steps for creating Inventory Format with VAT rates along with
examples.
Recommended Books for Reference
01. S. Sudalaimuthu and Anthony Raj., Computer Application in Business
(Himalaya Publishing House)
02. Sanjay Saxena., A First Course in Computers (Vikas Publishing House)
03. Ivan Bayross., Oracle-7 (BPB Publications)
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com V Semester
Course 501: Financial Management
Course Objectives: To acquaint the students with the fundamental aspects of
mobilizing and utilizing financial resources in the business.
Pedagogy: Combination of Class-room Lectures, Case Laws, Group
Discussion, Student Presentations, and Field Work.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Introduction (10 hours): Meaning of Financial Management,
Scope and Functions of Financial Management, Objectives of Financial
Management Profit Maximization, Wealth Maximization; Time Value of
Money - Concepts and Calculation, Concepts of Risk and Returns.
27
27

 Unit 2: Basic Financial Concepts (9 hours): Return on Investment (RoI),

Expected Rate of Return (Profitability), Cost of Capital Cost of Debt,
Cost of Equity, Weighted Average Cost of Capital (WACC) and Problems
on Cost of Capital.
Unit 3: Financing Decisions (15 hours): Sources of Financing, Capital
Structure, Factors Determining Capital Structure, Liquidity and Capital
Structure, and Profitability and Capital Structure, Calculation of Earnings
per Share; Concepts of Leverages Operating Leverage, Financial
Leverage, and Combined Leverage; and Problems on Leverages.
Unit 4: Investment Decisions (15 hours): Capital Budgeting Importance,
Nature, Investment Evaluation Criteria Pay Back Period Method,
Accounting Rate of Return Method, Net Present Value Method,
Profitability Index Method and Internal Rate of Return Method, Problems
on Capital Budgeting Techniques, and Capital Rationing.
Unit 5: Working Capital Management (5 hours): Working Capital
Meaning, Concept of Working Capital, Types of Working Capital, Factors
affecting Working Capital, Adequacy of Working Capital, Management of
Working Capital, Working Capital Cycle, Problems on estimation of
Working Capital requirement.
Unit 6: Dividend Decisions (10 hours): Introduction, Walters Model,
Gordons Model, and MM Theory (only theory), Factors influencing
Dividend Decisions, Stability of Dividend, and Forms of Dividends.
Skill Development Activities
01. List out any ten sources from where a firm can mobilize the Longterm Finance and Short-term Finance,
02. Collect the Financial Statements of a company and analyse its
Capital Structure,
03. Identify the problems in computing the Cost of Capital,
04. Dividend Policy followed by the Company whose Financial
Statements are collected by you,
05. Prepare a Capital Budgets for new company,
06. Calculate Financial Leverage and Operating Leverage from the
Financial Statements of the company,
07. Identify the decision area in which a Finance Manager has a role to
play, and
08. Visit any firm and estimate its working capital requirements.
Recommended Books for Reference
01. Financial Management, Khan and Jain (Tata McGrawhill)
02. Financial Management, I. M. Pandey (Vikas Publications)
03. Financial Management and Corporate Planning and Policy, S. N
Maheshwari (Sultan Chand and Company)
04. Financial Management and Policy, R. M. Srivastava (Himalaya
Publishing House)
05. Financial Management, Ravi M Kishore (Taxman Publications)
28
28

06. Financial Management, V. K. Bhatta (Anmol Publications)

07. Financial Management, B. V. Raghunandan (Sushrutha Publications)
08. Financial Management, Prasanna Chandra (Sultan Chand and
Company)
09. Financial Management, Reddy
and Appannaiah
(Himalaya
publishing House)
10. Financial Management, Dr. Alice Mani (Swapna Book House)
11. Financial Management, P. V. Kulakarni
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com V Semester
Course 502: Law and Practice of Income Tax - I
Course Objectives: To familiarize the students with the Legal Provisions and
Procedural aspects of Income Tax.
Pedagogy: Combination of Class-room Lectures, Case Laws, Group
Discussion, Student Presentations, and Field Work.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Introduction to Taxation (3 hours): Meaning of Tax, Objectives,
Types of Taxes - Direct and Indirect Taxes (Merits and Limitations only).
Unit 2: Basic Concepts (5 hours): Assessee, Person, Income, Casual
Income, Assessment Year, Previous Year, Agricultural Income, Gross Total
Income, Total Income, Exempted Incomes under Section 10.
Unit - 3: Residential Status (10 hours): Determination of Residential Status
of an Individual and Incidence of Tax on the basis of Residential Status of
Individual; Computation of Total Income of an Individual on the basis of
Residential Status.
Unit 4: Computation of Income under the head Salary (35 hours):
Meaning of Salary, Features; Allowances - Perquisites and their Valuation,
Provident Funds and their Income Tax Provisions, Retirement Benefits
Gratuity, Earned Leave and Commutation of Pension.
Unit 5: Deductions (8 hours): Under Sections 80C to 80U, Problems on
Sections 80C, 80CCC, 80CCD, 80D, 80DD, 80E, 80G and 80U, Computation
of Total Income based on Salary Income only.
Unit 6: Income Tax Authorities (3 hours) and their Powers.
Skill Development Activities
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01. Meaning of Salary for different purposes,

02. Collect and write report on Salary Slip from an employee of any
organization,
03. Filling of Form ITR -1, and ITR-2,
04. Filling of Challan Numbers 280 and 281, and
05. Draw a structure of Income Tax Authorities.
Recommended Books for Reference
01. Income Tax Law and Practice, Dr. H. C. Mehrotra and Goyal (Sahitya
Bhavan)
02. Income Tax Law and Practice, Dr. Bhaghavathi Prasad, (Vishwa
Prakashana)
03. Direct Taxes, B. B. Lal
04. Direct Taxes, Dr. Vinod K Singharia (Taxman Publication)
05. Income Tax Law and Practice, Gaur and Narang (Kalyani Publications)
06. Business Taxation I, K. Sadhashiva Rao (Shushruthi Book)
07. Income Tax, Dinkar Pagare (Sultan Chand and Company)
08. Income Tax Laws: T. N. Manoharan
09. Income Tax Law and CST, Ravi Gupta and Girish Ahnja
10. Income Tax: Dr. M. B. Kadalkol
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com V Semester
Course 503: Business Statistics - I
Course Objectives: To familiarize the students with the fundamental tools of
Business Statistics.
Pedagogy: Combination of Class-room Lectures, Case Laws, Group
Discussion, Student Presentations, and Field Work.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Introduction to Statistics (6 hours): Meaning, Definitions,
Functions, Scope and Limitations of Statistics, Distrust of Statistics.
Unit 2: Collection of Data (12 hours): Primary Data and Secondary Data
Meaning and Methods of Collection, Classification Meaning and Types;
Tabulation Meaning, Rules for Construction, Parts of a Statistical Table,
Problems on Tabulation.

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30

 Unit 3: Diagrammatic and Graphic representation of Statistical Data

(12 hours): Meaning, Types of Diagrams - Simple, Multiple, Subdivided,
Percentage, Histogram, Ogive Curves, Location of Mode through
Histogram, Location of Median and Quartiles through Ogive Curves.
Unit 4: Measures of Central Tendency (14 hours): Meaning, Requisites
of an ideal Averages and Types - Simple Arithmetic Mean, Median, Mode,
Geometric Mean (Individual Series only), Harmonic Mean (Individual
Series only).
Unit 5: Measures of Dispersion (12 hours): Meaning Absolute and
Relative, Measures of Dispersion, Types Range, Quartile Deviation,
Standard Deviation, Co-efficient of each method.
Unit 6: Skewness (8 hours): Meaning, Types of Skewness, Tests of
Skewness, Absolute and Relative measures of Skewness, Methods - Karl
Pearsons Co-efficient of Skewness and Bowleys Co-efficient of Skewness.
Skill Development Activities
01. Preparation of a Questionnaire,
02. Collecting Secondary Data,
03. Preparation of Statistical Tables,
04. Preparation of Percentage Bar Diagram, and
05. Finding of consistency of two batsmen on the basis of runs scored in
ten test matches.
Recommended Books for Reference
01. Statistics for Management, Levin, R and Rubin, D. S (PHI)
02. Business Statistics, S. C. Gupta and Indra Gupta (Himalaya
Publishing House)
03. Business Statistics, S. P. Gupta (S Chand and Sons)
04. Business Statistics, Chikudi and Satyaprasad (Himalaya Publishing
House)
05. Statistics, Pillai and Bhagavathi
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com V Semester
Course 504: Cost Accounting I (Elements of Costs)
Course Objectives: To enable the students to understand and appreciate the
fundamentals of Cost Accounting, and elements of Costs and Reconciliation
of Income Statements.
Pedagogy: Combination of Class-room Lectures, Case Laws, Group
Discussion, Student Presentations, and Field Work.
Teaching Hours per Week: 4
Maximum Marks: 100
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31

 Examination Duration: 3 hours

* Course Inputs *
Unit 1: Introduction to Cost Accounting (6 hours): Meaning and
Definition of Cost, Costing, Cost Accounting and Cost Accountancy,
Limitations of Financial Accounting, Differences between Financial
Accounting and Cost Accounting.
Objectives and Scope of Cost
Accounting. Advantages and Limitations of Cost Accounting. Methods
and Techniques of Costing.
Unit 2: Elements of Cost and other Basics (5 hours): Cost Unit, Cost
Centre, Classification of Costs, Problems on Cost Sheet, Tenders,
Quotations and Estimations.
Unit 3: Material Cost (15 hours): Material Cost - Meaning, Objectives
and Essentials, Purchase of Materials - Centralization and Decentralized
Purchasing, Purchase Procedures; Stores Control - Meaning and Techniques,
Fixation of Stock Levels, EoQ, ABC Analysis, VED Analysis, Perpetual
Inventory System, Bin Card, Stores Ledger; Pricing of Material Issues,
FIFO, LIFO, Simple Average and Weighted Average Method, Problems
thereon.
Unit 4: Labour Cost (15 hours): Labour Cost Control, Time Keeping
and Time Booking, Treatment of Idle Time and Over Time, Labour Turn
Over, Preparation of Wage Sheet; Methods of Wage Payment - Time Rate,
Piece Rate and Incentives Plans - Halsey Plan, Rowan Plan, Emersons
Efficiency Plan, Problems thereon.
Unit 5: Overhead Expenses (15 hours): Meaning, Classification of
Overheads, Allocation and Apportionment of Overheads, ReApportionment of Overheads - Direct Distribution, Step Ladder Method;
Absorption of Overheads - Percentage on Direct Material Cost, Direct
Labour Cost, Direct Labour Hour Rate and Machine Hour Rate, Problems
on Allocation, Apportionment, Re-apportionment and absorption of
Overhead Expenses including Machine Hour Rate.
Unit 6: Reconciliation of Cost and Financial Accounts (8 hours):
Reasons, Reconciliation Methods, Problems on Reconciliation including
Preparation of Cost Sheet and Profit And Loss Account.
Skill Development Activities
01. Naming the appropriate Method of Costing with justification for each of
the following Industries - Paper mill, Printing, Sugar Factory, Lathe
Workshop, Rice Mill, Hospital, Oil Refinery, Pickles Manufacturing, K. S.
R. T. C, Hotel,
02. Naming the appropriate Cost Unit with justification for the following
Industries KPC, KPTCL, Hotel, Water Supply, Brick Making, Rice
Mill, Bakery, Sugar Factory, Railways - Passengers and goods Transport,

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03. Listing of Manufacturing Units/Service Organizations in your town along

with (a) Products manufactured by them/services rendered by them, and
(b) Suitable Method of Costing and Cost Unit applicable to them,
04. Visit a Factory/Industrial Undertaking and write a Report on any two of
the following :
4.1. Purchase Policy/Procedure
4.2. Material Issue Procedure
4.3. Labour/Employee Time Record Method
4.4. Wage Payment Procedure
05. Calculate Total Cost in the following cases:
5.1. To make 100 pounds of bread
5.2. To make a standard size dining table set of rose wood/teak
wood.
5.3. To lay down a foundation in 20 30 site measure for
construction of a house.
06. Write the specimen format and a note on the following - Bin Card, Stores
Ledger, Material Requisition, Pay Roll, Time Card, Labour Cost Sheet,
Idle Time Card, Purchase Requisition,
07. Visit a Factory/Industrial Unit and write a report covering - Costing
Department, Production Department, Personnel Department, Selling
Department.
Recommended Books for Reference
01. Cost Accounting (Elements of Cost and Methods of Costing), J.
Madegowda (Himalaya Publishing House)
02. Cost Accounting, S. P. Jain and K. L. Narang
03. Cost Accounting, Nigam and Sharma
04. Advanced Cost Accounting, J. Madegowda (Himalaya Publishing
House)
05. Cost Accounting, Pattanashetty and Palekar
06. Cost Accounting, N. K. Prasad
07. Cost Accounting, S. P. Iyengar
08. Cost Accounting, M. N. Arora
09. Cost Accounting, Dyckman Bierman and Murse
10. Cost Accounting, Jawahar
11. Cost Accounting, B. S. Raman
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com V Semester
Course 505: Advanced Accounting and Auditing

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33

 Course Objectives: To enable the student to understand the advanced

accounting aspects and the different dimensions of auditing of corporate
accounts.
Pedagogy: Combination of Class-room Lectures, Case Laws, Group
Discussion, Student Presentations, and Field Work.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Amalgamation, etc (16 hours): Amalgamation, Absorption, Re
construction of Joint Stock Companies (both Internal and External of
Reconstruction).
Unit 2: Investment Accounting (10 hours): Meaning, Definition,
Features of Investment Accounting, and Preparation of Investment
Accounts.
Unit 3: Auditing (10 hours): Meaning, Definition and Objectives of
Auditing, Advantages and Limitations of Auditing; Classification of Audit
Statutory, Government, Internal and Continuous, Annual Audit; Audit
Programme.
Unit 4: Internal Check (8 hours): Meaning, Definition, Objectives and
Merits, Internal Check regarding Cash Books, Purchases and Wages.
Unit 5: Vouching and Verification (12 hours): Meaning, Definition,
Objectives of Vouching, Vouching of Cash Transaction, Credit Purchase
and Sales; Verification and Valuation of Assets, Meaning of Verification,
and Valuation of Stock in Trade, Plant and Machinery.
Unit 6: Company Audit (8 hours): Appointment, Qualification and
Removal of Company Auditor, Powers, Duties and Liabilities - Civil and
Criminal Liability along with Types of Audit Report - Clean and Qualified.
Skill Development Activities
01. Give Exercises to the students to find out Purchase Consideration and
ask to them to develop model entries,
02. Ask the students to show the Investment Accounts as it would appear in
his books,
03. Collect the information about classification of audit conducted in
different organizations,
04. Formulating An Internal Check System for Cash Sales,
05. Verification of an Ascended Fixed Assets and Valuation, and
06. Preparation of a Qualified and Clean Audit report of a Company.
Recommended Books for Reference
01. Auditing, T. R. Sharma
02. Auditing, Kamal Gupta
03. Practical Auditing, B. N. Tandon
04. Corporate Auditing, R.L. Gupta and M. Radha Swamy
34
34

05.
06.

Advanced Auditing, Jain and Narang

Auditing, P. C. Tulsian
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com V Semester
Course 506: Financial Markets and Services
Course Objectives: This Course aims at enabling the Students to acquire the
requisite knowledge about the working of Financial Markets and Services in
India.
Pedagogy: Combination of Class-room Lectures, Case Laws, Group
Discussion, Student Presentations, and Field Work.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: An Overview of Financial Markets and Services in India (14
hours): Classification of Indian Financial Market, Weaknesses and
Measures undertaken to strengthen the Financial Markets of India, Financial
Services, Features and Classification, Scope, Fund and Non-fund based
Activities, Modern Activities, Final Instruments, New Financial Products.
Unit 2: Money Market (14 hours): Composition and Structure of Indian
Money Market, Acceptance, Discount, Call Money Market (in brief),
Recent Developments in Indian Money Market; Capital Market Security
Market, Primary Market and Secondary Market; Functions and Role of
Stock Exchanges, Listing of Securities, Procedure, National Stock
Exchange(NSE).
Unit 3: Investor Protection: (6 hours): Grievances in Stock Exchanges,
Delays and their Removal, SEBI and its Regulations, Company Law Board.
Unit 4: Mutual Funds (10 hours): Meaning, Classification of Mutual
Funds, Importance and Risks, Venture Capital Features, Forms of Venture
Capital in India.
Unit 5: Merchant Banking (12 hours): Meaning and Definition, Services
of Merchant Banks, Role and Importance, Factoring Concept, Types and
Functions of Factors.
Unit 6: Credit Cards (8 hours): Meaning, Types; Credit Rating
Features, Advantages, CRISIL.
Skill Development Activities
01. Visit a Stock Broking Office and collect new issue application form
and fill it,

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02. Ask the students to prepare a diagram showing the working of a

Stock Exchange,
03. Collect an advertising copy of the mutual fund scheme and paste it,
04. List the various types of Credit Cards issued by financial service
sector, and
05. Prepare a list of various Mutual Fund Schemes and classify them
under Open-ended and Close-ended Scheme
Recommended Books for Reference
01. Indian Financial System, Vasanth Desai
02. Marketing of Financial Services, V.A. Avadhani
03. Financial Markets and Services, Gordan and Natarajan
04. Indian Financial System, Varshenoy and Mittal
05. Fundamentals of Banking, Bash, A.K
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com V Semester
Course 508: Logical and Analytical Reasoning
Course Objectives: This Course aims at enabling the Students to acquire the
requisite knowledge about various aspects of Logical and Analytical
Reasoning.
Pedagogy: Combination of Class-room Lectures, and exercises.
Teaching Hours per Week: 2
Maximum Marks: 50
Examination Duration: 1 hours
* Course Inputs *
Unit 1: Logical Reasoning: The Basics of Logic, Assumptions and
Arguments, Forcefulness of Arguments, Evaluating Inferences, and Data
Sufficiency.
Unit 2: Reasoning Based on Rules: Syllogism and Analytical
Decision Making.
Unit 3: Problem Solving: Categorization, Arrangement, Comparison,
Blood Relation and Profession, and Conditional Selection.
Unit - 4: Verbal and Non-verbal Reasoning: Alphabet Test, Analogy
and Classification Series Completion, Venn Diagram and Puzzle
Diagrams, Calendar, Direction Sequence Test, and Time Sequence Test.
Unit - 5: Puzzle Figures: Non-verbal.
Unit - 6: Mathematical Reasoning: Age Related Problems, Work and
Time, Work and Wages, Percentage and Average, Ratio and Proportion,
Speed-Distance-Time, Elementary Mensuration.
Suggested Books for Reference
36
36

01. M. N. Tyra., Speed Mathematics

02. Agarwal., Quantitative Reasoning
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com VI Semester
Course 601: Management Accounting
Course Objectives: To enable the students to grasp Theoretical and Practical
aspects of Management Accounting relevant for business undertakings and
managerial decisions.
Pedagogy: Combination of Class-room Lectures, Cases, Group Discussion,
Student Presentations, and Field Work.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Management Accounting (5 hours): Definition and Meaning,
Objectives of Management Accounting, Scope of Management
Accounting, Distinction between Cost Accounting and Management
Accounting, Financial Accounting and Management Accounting,
Limitations of Management Accounting.
Unit 2: Analysis and Interpretation of Financial Statements (12
hours):
Concept and Nature of Financial Statements, Techniques of
Financial Analysis - Comparative Financial Statements, Common Size
Financial Statements, and Trend Analysis; Problems thereon.
Unit 3: Ratio Analysis (15 hours):
Meaning and Definition,
Importance and Limitations of Ratio Analysis, Classification of Ratios
(a) Profitability Ratios Gross Profit Ratio, Net Profit Ratio, Operating
Cost and Profit Ratios, Overall Profitability Ratio and Earning per Share;
(b) Turnover Ratios Inventory Turnover Ratio, Debtors Turnover Ratio
- Debt Collection Period, Creditors Turnover Ratio Debt Payment
Period; (c) Liquidity Ratios - Current Ratio and Liquid Ratio; (d)
Solvency Ratios Debt-Equity Ratio, Proprietary Ratio, and Capital
Gearing Ratio; and Problems thereon.
Unit 4: Funds Flow Statement (16 hours): Meaning, Uses and
Limitations, Preparation of Funds Flow Statement Schedule of Changes
in Working Capital, Calculation of Fund from Operations, Statement of
Sources and Application of Funds, and Problems thereon.
Unit 5: Cash Flow Statement (3 hours): Meaning, Advantages of Cash
Flow Statement, Differences between Fund Flow and Cash Flow Analysis,
Problems thereon.

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 Unit - 6: Budgetary Control (15 hours): Meaning of Budget, Budgeting

and Budgetary Control, Types of Budgets, Limitations of Budgetary
Control, Problems on Sales and Flexible Budgets only.
Skill Development Activities
01. Collection of Financial Statements of an organization for two years
and
1.1. Preparation of Common-Size Financial Statements, Trend
Percentages and Comparative Financial Statement,
1.2. Calculation of the following Ratios based on the above Financial
Statements (a) Gross Profit Ratio, (b) Net Profit Ratio, (c)
Return on Capital Employed Ratio, (d) Current Ratio, (e)
Liquid Ratio, and (f) Debt-Equity Ratio,
02. Preparation of Fund Flow Statement and determination of funds from
operations with imaginary figures,
03. Identifying Current Assets, Current Liabilities, Non-Current Assets
and Non-Current Liabilities from the given information,
04. Preparation of Flexible Budget with imaginary figures, and
05. Visit an organization and collect information regarding budgets
prepared by them, and prepare budgets on the basis of the given
information.
Recommended Books for Reference
01. Management Accounting, Dr. J. Madegowda (Himalaya Publishing
House)
02. Management Accounting, Dr. S. P. Gupta, (Sahithya Bhavan)
03. Management Accounting, Shashi K. Gupta and R. K. Sharma
(Kalyani Publications)
04. Management Accounting, M. Y. Khan and P. K. Jain, Tata McGraw
Hill)
05. Management Accounting, Dr. S. N. Maheshwari.
06. Management Accounting, B. S. Raman, (United Publishers)
07. Practice in Management Accountancy, Monilal Das
08. Management Accounting, Howard and Brown, (ELBS Publications)
09. Management Accounting, Dr. S, N. Goyal and Dr. Manmohan
10. Management Accounting, Sharma and Gupta
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com VI Semester
Course 602: Law and Practice of Income Tax - II
Course Objectives: To enable the students to understand the practical
aspects of Income Tax.
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 Pedagogy: Combination of Class-room Lectures and assignments (both group

and individual)
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit - 1: Computation of Income from House Property (12 hours)
Unit - 2: Computation of Income from Business and Profession of
Individuals (16 hours)
Unit - 3: Computation of Income from Capital Gains (Deductions under
Section 54 only) (12 hours)
Unit - 4: Computation of Income from Other Sources, Set Off and Carry
Forward of Losses (theory only) (9 hours)
Unit - 5: Computation of Total Income and Tax Liability of Individuals
(excluding the computation of Salary Income) (10 hours)
Unit - 6: Filing of Returns and Assessment Procedures PAN, TAN, Efiling, and IT challans (5 hours)
Skill Development Activities
01. Draw a structure of computing annual value under the head Income from
House Property.
02. Identify the transactions not regarded as transfer for Capital Gains
purposes.
03. List out the taxable items under the head Income from Other Sources.
04. List the due date for filing income tax returns. Different kinds of forms
used for filing.
05. Filling Form Nos. 49 and 49 A
06. Prepare a list of changes effected in the current Finance Act and the rate
of tax applicable.
Recommended Books for Reference
01. Income Tax Law and Practice, H. C. Mehrotra and Goyal (Sahitya
Bhavan)
02. Income Tax Law and Practice, Dr. Bhagavathi Prasad, (Vishwa
Prakashana)
03. Direct Taxes, Dr. V. Singhania (Taxman Publication Pvt. Ltd)
04. Direct Taxes, B. B. Lal
05. Income Tax Law and Practice, Gaur and Narang (Kalyani Publishers)
06. Business Taxation , I. K. Sadhashiva Rao
07. Income Tax, Dinkar Pagre (Sultana Chand & Co)
08. Income Tax Law, T. N. Manoharan (Snow White Publications)
09. Income Tax Law and CST, Ravi Gupta and Girish Ahuja
10. Income Tax Law, Dr. M. B. Kadakol
39
39

*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com VI Semester
Course 603: Business Statistics - II
Course Objectives: To enable the students to grasp the practical
application of statistical tools in business area.
Pedagogy: Class room lectures, exercises and skill development activities.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit - 1: Correlation Analysis (12 hours): Meaning and Methods of
studying Correlation, Degree of Correlation, Karl Pearsons Co-efficient of
Correlation, Probable Error (Simple and Bivariate Tables).
Unit - 2: Regression Analysis (12 hours): Meaning, Correlation vs
Regression, Determination of Regression Co-efficient, Estimations through
Regression Equations (Simple and Bivariate Tables).
Unit - 3: Index Numbers (12 hours): Meaning, Purpose, Steps and
Problems in the construction of Index Numbers, Limitations, Types
Weighted, Simple Aggregate Index Number, Simple Price Relative Method,
Weighted Index Numbers, Laspeyres, Paasches, Bowleys and Fishers
Ideal Index Numbers, Test of Adequacy TRT and FRT Cost of Living
Index Number - Aggregate Expenditure Method, and Family Budget
Method.
Unit - 4: Interpolation and Extrapolation (8 hours): Meaning, Utility,
Algebraic Methods Binomial and Newtons Methods only.
Unit - 5: Association of Attributes: Meaning, Correlation vs Association
of Attributes, Methods Yules Method only.
Unit - 6: Statistical Quality Control (6 hours): Meaning, Objectives,
Control Charts and their Uses, Types of Control Charts Mean Chart and
Range Charts only.
Skill Development Activities
01. Finding the Correlation between any two quantitative variables of your
own choice,
02. Finding the unknown values by the use of Regression Equations,
03. Forecasting by the use of Extrapolation Technique,
04. Construction of Cost of Living Index, and
05. Finding the Quality Control Process is in control or not - by using
Control Charts.
Recommended Books for Reference
01. Statistical Methods, S. P. Gupta
02. Statistics, Elhance and Veena Elhance
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03. Statistics ,Pillai and Bhagavathy

*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com VI Semester
Course 604: Cost Accounting II (Methods and Systems of
Costing)
Course Objectives: To enable the students to understand the Methods of
Costing, and Systems and Techniques of Cost Accounting.
Pedagogy: Class room lectures, Exercises, and skill development activities.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit - 1: Job Costing (8 hours): Meaning, Features, Advantages and
Disadvantages, Problems on Job Cost Sheet.
Unit - 2: Contract Costing (8 hours): Meaning, Features, Treatment of
certain important Costs, Contract Price, Work Certified, Work Uncertified,
Retention Money, Escalation Clause, Profit on Incomplete Contracts,
Preparation of Contract Accounts and Balance Sheet, and Problems.
Unit 3: Process Costing (12 hours): Meaning, Features, Treatment of
Waste, Scrap, Normal Loss, Abnormal Loss and Abnormal Gain;
Preparation of Process Accounts, Problems, (excluding Joint Products and
By-Products, and Equivalent Production).
Unit 4: Operating Costing (8 hours): Meaning, Classification of
Operating Costs, Problems on Preparation of Operating Cost Sheet (only
Transport Undertakings).
Unit - 5: Marginal Costing (14 hours): Meaning, Definitions, Merits and
Limitations, Marginal Cost Equations, P/V Ratio, Break-Even Analysis,
Construction of Break-Even Charts, and Computation of BEP, CostVolume-Profit Relationship, and Problems.
Unit 6: Standard Costing (14 hours): Meaning, Definitions, Differences
between Standard Costing and Budgetary Control, Advantages and
Limitations of Standard Costing, Preparation of Standard Cost Sheet,
Analysis of Variances, Problems on Material Cost Variance, Material Price
Variance, Material Usage Variance, Labour Cost Variance, Labour Rate or
Pay Variance, Labour Efficiency Variance, Idle Time Variance; and
Overhead Variance (theory only in the case of Overhead Variances).
Skill Development Activities

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41

01. Writing a note and specimen format on (a) Work Order, and (b) Job
Cost Sheet,
02. Writing notes on (a) Contract Price, (b) Work Certified and Work
Uncertified, (c) Escalation Clause, (d) Cost plus Contracts, and (e)
Profits on incomplete contracts,
03. Visit and collect information from a printing press to supply 500
copies of Skill Development Record Book of standard size and
specifications,
04. Collect the necessary information from a bus owner/Transport
Undertaking, and prepare operating cost sheet in detail, and
05. Visit any manufacturing unit, collect and record the information
regarding stages of production overheads, normal and abnormal loss,
etc.
Recommended Books for Reference
01. Cost Accounting (Elements of Cost and Methods of Costing), J.
Madegowda (Himalaya Publishing House)
02. Cost Accounting, S. P. Jain and K. L. Narang
03. Cost Accounting, Nigam and Sharma
04. Advanced Cost Accounting, J. Madegowda (Himalaya Publishing
House)
05. Cost Accounting, Pattanashetty and Palekar
06. Cost Accounting, N. K. Prasad
07. Cost Accounting, S. P. Iyengar
08. Cost Accounting, M. N. Arora
09. Cost Accounting, Dyckman Bierman and Murse
10. Cost Accounting, Jawahar
11. Cost Accounting, B. S. Raman
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com VI Semester
Course 605: Human Resource Management
Course Objectives: The objective of the course is to expose the students
to the various aspects of human resources development strategies for
better management of people in organization.
Pedagogy: Class room Lectures, Assignments and Presentations.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *

42
42

 Unit - 1: Human Resource Management (10 hours): Meaning,

Definition, Nature, Scope, Significance and Objectives, Evolution and
Development of Human Resource Management, Role of Human
Resource Manager, Duties, and Responsibilities of Human Resource
Manager.
Unit 2: Human Resource Planning (10 hours):
Meaning,
Importance and Need for Human Resource Planning, Benefits of Human
Resource Planning, Limitations, Steps in the Process of Human
Resource Planning, Guidelines for effective Human Resource Planning.
Unit 3: Job Analysis and Job Design (10 hours): Job Analysis,
Concepts, Objectives, Significance, Process of Job Analysis, Techniques
of Job Analysis, Job Description, Job Specification, Job Design,
Methods of Job Design.
Unit - 4: Recruitment and Selection (10 hours): Recruitment - Need
for Recruitment, Techniques, Sources - Internal and External Sources,
Process of Recruitment, Recruitment Policy, Selection, Steps in
Selection Process, Tests and Interviews, Types, Group Discussion,
Placement and Induction.
Unit - 5: Employee Training (10 hours):
Need and
Importance/Objectives, Types and Methods of Training, Benefits of
Training, Identification of Training Needs, Designing Training
Programmes, Executive Development Programme Need and
Techniques.
Unit - 6: Performance Appraisal (10 hours): Meaning of Performance
Appraisal, Objectives of Performance Appraisal, Methods of
Performance Appraisal and Limitations, Principles and Techniques of
Wage Fixation, Job Evaluation, Compensation, Objectives of
Compensation.
Skill Development Activities
01. Collection of information about new recruitment sources,
02. Collect an advertisement copy of a job vacancy and fill it,
03. Critically evaluate the role played by the Human Resource Managers of
any two organizations,
04. List the various non-monetary incentives given to an employee of an
organization known to you, and
05. Conduct an IQ test and affix the summary to the record.
Recommended Books for Reference
01. Human Resource Management, P. Subba Rao (Himalaya Publishing
House)
02. Human Resource Management, C. B. Gupta (Sultan Chand and Sons)
03. Principles of Personnel Management, Edwin Flippo, (McGraw Hill)
04. Human Resource Management, L. M. Prasad (Sultan Chand and Sons)
05. Human Resource Management, Shashi K Gupta and Rasy Gupta
(Kalyani Publication)
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43

06. Human Resource Management, Kanka (S Chand Publication)

07. Human Resource Management, Krishnaveni ( S Chand Publication)
08. Human Resource Management, N. K. Singh (Excel Publication)
09. Human Resource Management, Rudrabasavaraja (Himalaya Publishing
House)
10. Human Resource Management, Lam Beasdwell and Len Holden (Mc
Millan Publication)
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com VI Semester
Course 606: Entrepreneurship Development and Small
Business Management
Course Objectives: To enable the students to understand the theoretical and
practical aspects of Entrepreneurship Development and Small Scale
Industries.
Pedagogy: A combination of lectures, Case studies, assignments and
presentations.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit - 1: Introduction (12 hours): Meaning and Definition of
Entrepreneur and Entrepreneurship, Characteristics of Entrepreneurs,
Types of Entrepreneurs, Role of Entrepreneurship in Economic
Development, Intrapreneur vs Entrepreneur, Manager vs Entrepreneur.
Unit - 2: Rural and Woman Entrepreneurship (22 hours): Definition
of Woman-Entrepreneurs, Factors influencing Woman-Entrepreneurs,
Problems of Woman-Entrepreneurs and Remedial Measures,
Development of Woman-Entrepreneurs and Woman-Entrepreneurship,
Support to Woman-Entrepreneurs, Rural Entrepreneurs Definition,
Strategies for Development of Rural Entrepreneurship.
Unit - 3: Entrepreneurial Development Programmes (10 hours):
Meaning and Definition of Entrepreneurial Development Programmes,
Objectives, Need for Training and Development, Phases of
Entrepreneurial Development Programmes.
Unit - 4: Project Identification and Formulation (10 hours): Meaning
of Project Report and its Significance, Contents, Project Identification,
Formulation of Project Report, General Format of a Project Report.
Unit - 5: Small Scale Industries (10 hours): Meaning and Definition,
Role of Small Scale Industries in the Economy, Objectives and

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Characteristics of Small Scale Industries, Role of Government in

Promoting Small Scale Industries.
Unit - 6: Problems of Small Scale Industries (10 hours): Causes and
Remedies, Sickness in Small Scale Industries Symptoms, Reasons for
Sickness and Remedial Measures.
Skill Development Activities
01. Visit an Entrepreneur in your area and collect information regarding
the motivating factors for starting the enterprise,
02. Visit five small scale units in your area and collect the details
regarding the nature of business, capital investment, number of
employees, and raw materials used,
03. Visit the District Industrial Centre and list out the schemes of
Government of Karnataka for Rural and Women Entrepreneurs,
04. Collect the information regarding the training facilities provided by
DIC, and
05. Visit a nearby Bank and collect details regarding the loan facilities
provided by the Bank to promote Rural and Women Entrepreneurship.
Recommended Books for Reference
01. Entrepreneurship Development, E. Garden and K. Natarajan
(Himalaya Publishing House).
02. Small Scale Industries and Entrepreneurship, Dr. Vasanth Desai
(Himalaya Publishing House).
03. Small Scale Industries and Entrepreneurship Development, C. S. V.
Murthy, (Himalaya Publishing House).
04. Entrepreneurship Development, S. S. Khanka and Gupta, (Sultan
Chand and Sons).
05. Dynamics of Industrial Entrepreneurship, Nadimani
06. Entrepreneurship Development and Small Scale Industries, Dr. G. B.
Baliger.
07. Innovation and Entrepreneurship, Peter Drucker.
08. Entrepreneurship Development, Arora and Arora
09. The Art and Science of Entrepreneurship, Donald L and Raymond W
Smilor.
10. Entrepreneurship and Outlook for America, Petri Kilby.
11. SIET, Hyderabad
12. Development Entrepreneurship Issue and Problems.
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com VI Semester
Course 606: Project Report

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[Note: Students are free either to study the Course 606: Entrepreneurship
Development and Small Business Management or take up a project work and
prepare and submit the Project Report]
Objective: The primary objective of making the students to involve in the
project work is to expose them to the practical field. The study is a plethora
of Principles, Canons, Rules and Regulations, Theories and Tenets in the
class-room set-up. In order to understand the versatility of the same in
application, they are enthused to take up project work. The industry-related,
farm-related, field-related and business-related problems may be chosen for
the study. Thus the findings of the study would help the problem
encounters to solve them.
Examination: The student in Semester VI has an option of either
studying a course, Entrepreneurship Development and Small Scale
Industries or take up the project work under the guidance of a teacher in
the Department to whom he/she is allotted. The work shall be evaluated for
80 marks.
Project Report: The size of the report shall be between 70 to 80 pages 1
line space, Times New Roman, 13 font, both sides aligned, and 1.25
margins all the sides, and it should be hard bounded. The student shall
submit two copies to the college atleast one week prior to the
commencement of the examination of Semester VI.
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com VI Semester
Course 608: Personality Development
Course Objectives: This Course aims at enabling the Students to acquire the
requisite knowledge about various aspects of Personality Development.
Pedagogy: Combination of Class-room Lectures, and exercises.
Teaching Hours per Week: 2
Maximum Marks: 50
Examination Duration: 1 hours
* Course Inputs *
Unit 1: Conceptual Framework of Personality: Meaning and
Definition of Personality, Nature of Personality, Determinants of
Personality, Nature vs Nurture, Types of Personality, and Stages in
development of Personality.

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 Unit 2: Theories of Personality: Traits Theory, Psycho Analytical

Theory, Social Learning Theory, and Self Theory,
Unit 3: Personality Attributes and Measurement: Major
Personality Attributes Locus of Control, Machiavellianism, Selfesteem, Self-monitoring, Risk Taking, Type A and B Personality.
Measurement of Personality Personality Inventories, Projective Tests
and Assessment Centre.
Unit 4: Inner Structure of Effective Personality: Selflessness,
Character, Courage, Will Power, Initiative, Knowledge, Handling
People, Self Knowledge, and Self Development.
Unit 5: Personality Development: External Appearance,
Communication and Soft Skills, Inter-personal Skills, Transactional
Analysis, Emotional Quotient, Proactive Behaviour and Creating WinWin Situation
Suggested Books for Reference
01. Blake, Robert and Mouton Jane, S., Executive Achievement Make it
at the Top, McGraw Hill, New York.
02. Adair, Joh., Skills for Leadership, Gower Aldershot.
03. Stephen Robins., Organizational Behaviour, PHI, New Delhi.
04. L. A. Pervin (Ed)., Handbook of Personality Theory and Research,
Guilford Press, New York.
05. Swami Chinmayanand., The Art of Man Making, Chinmaya
Publication Trust, Madras.
06. Fred Luthans., Organizational Behaviour, McGraw Hill, New Delhi.
07. M. S. Saiyadaian and Arun Monappa., Profile of Indian Managers,
Vidya Vahini, New Delhi.
08. Stephen Covey., Seven Habits of Effective Managers.
09. Dandapuri, S., General Psychology, Neelakamal Publications Pvt.,
Ltd., New Delhi.
10. Herdock and Others., Indias Industrialists, Three Continent Press,
Washington DC.
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com V Semester
Specialization Stream - A: Accounting
Course 507A1: Accounting Standards - I
Course Objectives: To expose the students to the role of Accounting
Standards and the process of setting Standards.
Pedagogy: A combination of Lectures, Case Analysis, Assignments and
Presentations/Group Discussion.
Teaching Hours per Week: 4 hours
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 Maximum Marks: 100

Examination Duration: 3 hours
* Course Inputs *
Unit 1: Accounting Standards (8 hours): Meaning and Definitions of
Accounting Standards, Need for Accounting Standards, Objectives and
Benefits of Accounting Standards, and an Overview of Standard Setting
Bodies in India and World.
Unit 2: Standard Setting Process (8 hours): Difficulties in setting
Standards, Procedure for setting Accounting Standards, Standard Setting
Bodies, Types of Accounting Standards, Standard Setting across
different Countries United States of America, United Kingdom and
India.
Unit 3: Accounting Standards (India) (10 hours): Accounting
Standards issued by the Accounting Standards Board of the Institute of
Chartered Accountants of India till date - A Brief Introduction
explaining the Problem Area, Scope and Effective Date.
Unit 4: Specific Accounting Standards (India) (15 hours): AS 1:
Disclosure of Accounting Policies, AS 2: Valuation of Inventories, AS
3: Cash Flow Statement, AS 4: Contingencies and Events Occurring
after the Balance Sheet Date, AS 5: Net Profit or Loss for the Period,
Prior Period Items and Changes in Accounting Policies,
Unit 5: AS 6 to AS 10 (15 hours): AS 6: Depreciation
Accounting, AS 7: Accounting for Construction Contracts, AS 8:
Accounting for Research and Development, AS 9: Revenue
Recognition, and AS 10: Accounting for Fixed Assets.
Unit 6: AS 11 to AS 13 (8 hours): AS 11: Accounting for the
Effects of Change in Foreign Exchange Rates, AS 12: Accounting for
Government Grants, and AS 13: Accounting for Investments.
Skill Development Activities
01. Prepare a list of Accounting Standards issued by the Accounting
Standards Board of the Institute of Chartered Accountants of India, New
Delhi,
02. Prepare a list of International Accounting Standards issued by the
International Accounting Standards Committee (International Financial
Reporting Standards),
03. Prepare a brief report on the Composition of Accounting Standards
Board of ICAI,
04. Prepare a brief report analyzing the steps/procedure followed by
Accounting Standards Board of ICAI for issuing its Standards, and
05. Compare the Provisions AS and IAS on Inventory Valuation and
prepare a brief report on the same.
Recommended Books for Reference
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01. Taxmans Accounting Standards, D. G. Sharma and Srinivasan Anand,

G, Taxman Publications.
02. Taxmans Students Guide to Accounting Standards, D. S. Rawat,
Taxman Publications.
03. Compendium of Statements and Standards on Accounting, The Institute
of Chartered Accountants of India, New Delhi.
04. British Accounting Standards, Ronal Leach and Edward Stamp,
Woodhead Faulkner Ltd, Cambridge.
05. T. P. Ghosh, Accounting Standards and Corporate Accounting Practices,
Taxman Publications.
06. ICFAIs Publications on Accounting Standards.
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com VI Semester
Specialization Stream - A: Accounting
Course 607A2: Accounting Standards - II
Course Objectives: To expose the students to the Provisions of
Accounting Standards with respect to Corporate Reporting.
Pedagogy: A combination of Lectures, Case Analysis, Assignments and
Presentations/Group Discussion.
Teaching Hours per Week: 4 hours
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: AS 14 to 16 (13 hours): AS 14: Accounting for
Amalgamations, AS 15: Accounting for Retirement Benefits in the
Financial Statements of Employers, AS 16: Borrowing Costs.
Unit 2: AS 17 to 20 (14 hours): AS 17: Segment Reporting, AS
18: Related Party Disclosures, AS 19: Leases, and AS 20: Earning
per Share.
Unit 3: AS 21 to 23 (12 hours): AS 21: Consolidation of Financial
Statements, AS 22: Accounting for Taxes on Income, and AS 23:
Accounting for Investments in Associates in Consolidated Financial
Statements.
Unit 4: AS 24 to 26 (13 hours): AS 24: Discontinuing Operations,
AS 25: Interim Financial Reporting, and AS 26: Intangible Assets.
Unit 5: AS 27 to 29 (12 hours): AS 27: Financial Reporting of
Interests in Joint Ventures, AS 28: Impairment of Assets, and AS 29:
Provisions, Contingent Liabilities and Contingent Assets.

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Skill Development Activities

01. Prepare a brief report on the applicability of Accounting Standards,
02. Collect the relevant material from different sources about the deviation
of companies from the Provisions of Accounting Standards while
preparing their Annual Corporate Reports, and make a comment on the
same,
03. Write an analytical note on the Accounting Error/s or Fraud/s which you
have read in the Journal/s or News Paper/s,
04. Compare the Provisions AS and IAS on Intangible Assets and prepare a
brief report on the same, and
05. Identify and analyze atleast 5 new Accounting Items which need a
separate Accounting Standard each.
Recommended Books for Reference
06. Taxmans Accounting Standards, D. G. Sharma and Srinivasan Anand,
G, Taxman Publications.
07. Taxmans Students Guide to Accounting Standards, D. S. Rawat,
Taxman Publications.
08. Compendium of Statements and Standards on Accounting, The Institute
of Chartered Accountants of India, New Delhi.
09. British Accounting Standards, Ronal Leach and Edward Stamp,
Woodhead Faulkner Ltd, Cambridge.
10. T. P. Ghosh, Accounting Standards and Corporate Accounting Practices,
Taxman Publications.
11. ICFAIs Publications on Accounting Standards.
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com V Semester Specialization Stream - B:

Business Taxation Course 507B1: Wealth Tax
and Central Taxes
Course Objectives: To enable the students to understand various aspects
pertaining to Wealth Tax and Central Indirect Taxation Systems in the Country
and apply the same to the actual business situations.

Pedagogy: A combination of Lectures, Case Analysis, Assignments and

Presentations/Group Discussion.
Teaching Hours per Week: 4 hours
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *

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 Unit - 1: Wealth Tax Act, 1957 (10 hours): Meaning - Individual,

Hindu Undivided Family (HUF), Company, Valuation Date,
Net Wealth, Assessee, Assets, Assessment Year; Scope of Liability of
Wealth Tax; Assets belonging to others but included in the Net Wealth of
Individual, Assets exempted from Wealth Tax.
Unit - 2: Valuation of Assets (12 hours): Computation of Net Wealth
and Wealth Tax; Procedure for Assessment.
Unit - 3: Central Excise Duty (10 hours): Meaning and Characteristics
of Excise Duty; Kinds of Excise Duty, Merits and Demerits; Definitions Broker, Assessee, Excisable Goods, Factory, Manufacturer, Processing,
Sale or Purchase, MODVAT; Registration - Central Excise Duty,
Authorities and their Powers, Penalties and Punishments.
Unit - 4: CENVAT (Central Value Added Tax) (8 hours): Definitions,
CENVAT Credit, and Utilization of CENVAT Credits, MODVAT.
Unit - 5: Customs Act, 1962 (8 hours): Definitions, Objectives, Merits
and Demerits, Customs Duty Authorities, and their Powers, Types of
Customs Duty.
Unit - 6: Central Sales Tax Act, 1956 (16 hours): Meaning, Definitions
Appropriate State, Business, Dealer, Goods, Declared Goods, Place of
Business, Sale, Sale Price, Turnover, Year, Warehouse. Exemption from
Tax; Determination of Turnover, Registration of Dealers.
Skill Development Activities
01. Collect and fill Wealth Tax Return Form with imaginary figures,
02. List out the procedure to be followed for registration under Central Excise
Law,
03. Mention different classes of Officers who can be appointed under the
Customs Act, 1962,
04. Make out the differences between Baggage and Bonafide Baggage, and
05. List out Imposable Penalties in the following cases,
5.1. Wilful attempt to evade tax under Wealth Tax Act,
5.2. Failure to furnish Net Wealth,
5.3. Abatement of False Returns, and
5.4. False Statement in verification by a Registered Valuer.
06. Outline the procedure to be followed for clearance of Imported and
Exported Goods.
Recommended Books for Reference
01. Dr. H. C. Mehrotra and Dr. S. P. Goyal, Direct and Indirect Taxes.
02. Dr. H. C. Mehrotra, Income Tax Law and Accounts.
03. Dr. Singhania and Singhania, Direct Tax.
04. Dr. Vinod K Singhania and Dr. Kapil Singhania, Taxes, Bharat Law
House Pvt. Ltd.
05. V.S. Datey, Indirect Taxes Law and Practice, Taxman Allied Services
Pvt Ltd.

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*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com VI Semester
Specialization Stream - B: Business Taxation
Course 607B2: State Taxes and Income Tax
Course Objectives: To enable the students to learn Direct and State
Indirect Taxation Systems and apply the same to the actual business
situations.
Pedagogy: A combination of Lectures, Case Analysis, Assignments and
Presentations/Group Discussion.
Teaching Hours per Week: 4 hours
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit - 1: Karnataka Value Added Tax Act, 2003 (10 hours):
Meaning of Value Added Tax (VAT), Variants of VAT Registration,
Its Procedure and Cancellation; Treatment of Small Dealers under
VAT, Treatment of Closing Stock - when switch over to VAT.
Unit - 2: Service Tax (10 hours): Service Tax Rates, Extension of
Service Tax by Financial Act, 2001, Valuation of Taxable Services for
Charging Service Tax, Registration, Persons responsible for collecting
Service Tax and furnishing prescribed Returns.
Unit - 3: Computation of Income Tax of HUF (8 hours).
Unit - 4: Computation of Income of Firms and Association of Firms
(8 hours).
Unit - 5: Assessment of Income of Companies (20 hours): Meaning
of Company, Types of Companies, Computation of Tax on Companies,
and Tax on Distributed Profits of Domestic Companies.
Unit - 6: Assessment of Co-operative Societies (8 hours).
Skill Development Activities
01. Filling up Income Tax Return (ITR) Form Number 4 for Firms and HUF
assessments with imaginary figures,
02. Filling up of ITR Form Number 5 for companies assessment with
imaginary figures,
03. Make a list of commercial establishments rendering the services
subjected to Service Tax,
04. Filling and filing of Service Tax Challan of firms ST 1 and ST 3,
and
05. Make an abstract of recent developments in relation to Karnataka Value
Added Tax Act, 2003 and Income Tax Act, 1961.
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Recommended Books for Reference

01. Dr. H. C. Mehrotra and Dr. S. P. Goyal, Direct and Indirect Taxes.
02. Dr. H. C. Mehrotra, Income Tax Law and Accounts.
03. Dr. Singhania and Singhania, Direct Tax.
04. Dr. Vinod K Singhania and Dr. Kapil Singhania, Taxes, Bharat Law
House Pvt. Ltd.
05. V.S. Datey, Indirect Taxes Law and Practice, Taxman Allied Services
Pvt Ltd.
06. Dinkar Pagre, Indirect Tax Laws, Sultan Chand & Co.
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com V Semester
Specialization Stream - C: Financial Management
Course 507C1: Investment Management - I
Course Objectives: The objective of this course is to acquaint the students
with the basics of investment management.
Pedagogy: A combination of Lectures, Case Analysis, Assignments and
Presentations/Group Discussion.
Teaching Hours per Week: 4 hours
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Investment (10 hours): Meaning Objectives of Investment,
Comparison between Speculation and Investment, Concepts of
Investment, Sources of Investment Information, Investment Alternatives
and Process.
Unit 2: Valuation of Securities (12 hours): Fixed, Variable and
Convertible Securities, Measurement of Risk and Return, Systematic
and Unsystematic Risk, Source and Measurements, Fundamental
Analysis and Technical Analysis.
Unit 3: Market Efficiency (12 hours): Stock Market Efficiency
Forms and Tests, Bond Analysis, Bond Value Theorems, Yield to
Maturity, Term Structure of Interest Rates.
Unit 4: Portfolio Analysis and Management (10 hours): Traditional
Portfolio Analysis, Effects of Combining Securities, Diversification,
Markowitz Model, Location of Efficiency Frontier.
Unit 5: Capital Asset Pricing (12 hours): Capital Asset Pricing
Model Assumptions, Capital Market Line, Security Market Line,
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Market Model, Arbitrage Pricing Theory and Factors Model; Factors

Model and Return Generating Process, One and Two Factor Model.
Unit 6: Portfolio Performance (12 hours): Measurement, Evaluation,
Measurement of Portfolio Performance, Risk and Return, Risk
Adjustment and Performance Measures Sharpe, Treynor, and Jenson
Models, Components of Portfolio Investment Performance Stock
Selection and Market Timing Models, Components of Portfolio
Performance Stock Selection and Market Timing.
Skill Development Activities
01. Examine the investment opportunities available to any employee,
02. Name the 50 companies whose equities are covered under NIFTY,
03. Name 50 and 30 companies equities which are covered under present
NIFTY and Sensex,
04. Collect information on NCFM (National Certification in Financial
Market) and prepare a brief report on the same, and
05. List out any 10 leading Indian Companies which have declared 1:1
bonus quite frequently (say once in every two years).
Recommended Books for Reference
01. Security Analysis and Portfolio Management, Puneethavathi and
Pundian, P
02. Fundamentals of Investment Management, V. K. Bhalla
03. Investment Management, Fisher and Jordon
04. Security Analysis and Portfolio Management, Donalds E Fisher and
Ronald J Jordan, Prentice Hall of India, New Delhi
05. Modern Investment Theory, Haugen Robert, Prentice Hall of India, New
Delhi.
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com VI Semester
Specialization Stream - C: Financial Management
Course 607C2: Investment Management - II
Course Objectives: The objective of this course is to acquaint the students
with the basics of investment management.
Pedagogy: A combination of Lectures, Case Analysis, Assignments and
Presentations/Group Discussion.
Teaching Hours per Week: 4 hours
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *

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 Unit 1: Investment Opportunities (8 hours): Various Investment

Means available in India, Profile of Indian Investors and Factors
influencing Investment Decisions, Financial Position, Tax Provisions,
Risk Perception and Attitude.
Unit 2: Portfolio Theories (10 hours): Modern Portfolio Theory,
Asset Allocation Decision, Dominant and Efficient Portfolio, Simple
Diversification, Markowitz Diversification Model, Selecting and
Optimal Portfolio, Single Index Model, Credit Rating - Concepts,
Objectives, Types.
Unit 3: Portfolio Theories (8 hours): Introduction to Portfolio Theory,
Contribution of William Sharpe and Harry Markowitz; Mutual Funds
and Investment Avenues.
Unit 4: Dividend Policy (8 hours): Introduction, Dividend Payout
Ratio, Basis, Assumptions, Relevance of Dividends, Stock Dividends
and Stock Splits, Dividend Payment Procedure.
Unit 5: Investment Alternatives (12 hours): Introduction, Bond
Features, Bond Prices, Yields and Interest Rate, Preference Share Yields,
Current Yield, Planning or Holding Period Return, Equity Capital
Terminology,
Basic Models, Zero Growth Model, Constant Growth
Model.
Unit 6: Hedging (12 hours): Hedging Options, Futures Forward and
Swaps - Introduction, Objectives of Hedging, Forward Contract, Futures
Contract, Binomial Model, Option Pricing Model, Swaps.
Skill Development Activities
01. Collect share certificates of any five unlisted Companies and analyze the
same,
02. Write about the price band of any five companies which have recently
made a public issue,
03. State the procedure to be followed for opening a DEMAT Account,
04. List out any 10 Indian Companies declaring Dividend regularly above
50%, and
05. Visit a Stock broking firm and collect the details about Online Trading.
Recommended Books for Reference
01. Fundamentals of Investment Management, V. K. Bhalla
02. Security Analysis of Portfolio Management, Sudhindra Bhat
03. Security Analysis and Portfolio Management, Puneethavathi and
Pundian
04. Investment Management, Fisher and Jordon
05. Security Analysis and Management, Avadhani
06. Managing Investments, Prasanna Chandra
*****

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Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com V Semester Specialization

Stream - D: Banking Course
507D1: Indian Banking
Course Objectives: To make the students to understand the structure and
functioning Banking Institutions in India.
Pedagogy: A combination of lectures, Case studies, assignments and
presentations.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Introduction to Indian Banking System (10 hours): Meaning
and Definition of Bank and Banking, Significance, Evolution of Banks
in India, Composition of Indian Banking System, Reserve Bank of India,
Commercial Banks, Development Banks, Regional Rural Banks, Cooperative Banks, NABARD, LDBs, EXIM Bank (only brief outline of
all these Banks).
Unit 2: Indian Commercial Banks (10 hours): Public Sector, Private
Sector and Foreign Exchange Banks - Functions and Services, Banks
and Economic Development, Bankers Balance Sheet, Portfolio
Management, Principles of Investment Policy.
Unit 3: Recent Trends in Indian Banking (10 hours): Types of
Financing Repayment Methods, Venture Capital, Factoring Services,
Internet and Mobile Banking, Deposit Insurance Scheme, Gold Deposit
Scheme, Capital Adequacy, Asset Classification, Provisioning
Requirements, Disclosure Standards, and Risk Management System
Unit 4: Reserve Bank of India (12 hours): Traditional and
Promotional Functions, Role of RBI in Agricultural Financing and
Industrial Development, Monetary and Credit Policy - Bank Rate, Repo
Rate, Liquidity Adjustment Facility, Interest Rate Policy, Prime Lending
Rate; Treasury Management (only brief outline).
Unit 5: Banking Technology (12 hours): Electronic Banking, Core
Banking, Electronic Products, ATMs, Anywhere Anytime Banking,
Home Banking (corporate and personal), Electronic Payment Systems,
Online Banking, Online Enquiry and Updates Facilities, PIN, Magnetic
Cards, Debit Cards, Credit Cards, Smart Card, Electronic Fund Transfer
System, Computer Audit, and Information System Audit.
Unit 6: Support Services (10 hours): Marketing of Banking Services,
Products, Marketing Management - Meaning, Important Functions,
Marketing of Services; Product Research and Development, Test
Marketing of Bank Products, Product Life Cycle, Product Modification,

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New Product Development, Packaging and Branding of Bank Products,

Diversification.
Skill Development Activities
01. Visit any public sector/multinational bank in your town and write your
observations regarding (a) various departments in the branch and their
functions, and (b) various credit facilities available to the customer,
02. Collect a loan application form for working capital facilities and learn to
filling up those forms,
03. Visit a branch having core banking facility and learn the process of
online banking,
04. Meet the manager of a branch and find out the marketing strategy,
branding and packaging of its products, and
05. Collect the balance sheet of a bank and analyze the income derived from
treasury management.
Recommended Books for Reference
01. Banking Theory and Practice: K. C. Shekar Lekshmy Shekar
02. Tandans Banking Law and Practice in India: M. L. Tandan
03. Principles and Practice Indian Institute of Banking and Finance: M C
Milan
04. Theory and Practice of Treasury, Indian Institute of Banking and
Finance
05. Risk management in Banks, Taxman Publication
06. Treasury Management, Indian Institute of Banking and Finance, G. C.
Gardner
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com VI Semester
Specialization Stream - D: Banking
Course : 607D2: International Banking
Course Objectives: To make the students understand the structure and
functioning Banking Institutions at the global level.
Pedagogy: A combination of lectures, Case studies, assignments and
presentations.
Teaching Hours per Week: 4
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Introduction to International Banking (10 hours): Brief
History of International Banking, Characteristics and Dimensions of
International Banking, Recent Trends in International Banking,

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Organizational Features of International Banking, International InterBank Business, International Private Banking.
Unit 2: International Monetary System (10 hours): Exchange Rate
Systems, Fixed Exchange Rate System, Floating Exchange Rate System,
Hybrid Mechanism, History of Monetary Systems, Gold Standard, Gold
Exchange Standard, European Monetary System.
Unit 3: Foreign Exchange Market (12 hours): Structure of Foreign
Exchange Market, Foreign Exchange, Types of Transactions, Settlement
Dates, Quotas for Various Kinds of Merchant Transactions, Indian
Scenario, Convertibility, Exchange Control; The FEDAI Rules
regarding Inter-bank Dealings, Forex Dealing Room Operations,
Trading Mechanism.
Unit 4: International Monetary Fund, World Bank and Asian
Development Bank (12 hours): Organization, Financial Facilities,
Conditionality,
Liquidity, India and IMF, World Bank, Asian
Development Bank.
Unit 5: Balance of Payments (10 hours): Concepts of Economic
Transactions, Components of Balance of Payments Account, Balance of
Payments Compilation, Balance of Payments Account, Indian
Perspective, Importance of BoP Statistics.
Unit 6: Documentary Credits (8 hours): Basics of Letter of Credit,
Types of Credit, Documents under Letter of Credit, Export-Import
Policy, Historical Perspective, Importance of EXIM Policy, Current
EXIM Policy.

Skill Development Activities

01. Visit an authorized Foreign Exchange Dealer and collect the details of
various transactions in foreign exchange that he undertakes.
02. Visit a Bank branch having foreign exchange dealings and collect a
specimen of the Letter of Credit and write a brief note on the terms and
conditions mentioned thereon.
03. Visit an exporter and find out the difficulties he/she faces in exporting
his/her goods.
04. Visit an importer and find out the procedure he/she follows for import of
goods.
05. Interview a bank executive and find out the impact of Basel Norms on
his bank and how he plans to go with it.
Recommended Books for Reference
01. Foreign Exchange Management, ACTM
02. International Finance, Levi, Mauricid Routledge
03. Multinational Financial Management, Shapiro, Alan C Wiliy
04. Reports of Reserve Banks of India
05. International Banking, ICFAI publications
*****

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Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com V Semester
Specialization Stream - E: Insurance
Course 507E1: Risk Management and Insurance
Course Objectives: To enable the students to understand the strategic
dimensions of risk management and control.
Pedagogy: Combination of Class Room Lectures, Group Discussions,
Survey by Field Visit, Assignments and Presentation by Students.
Teaching Hours per Week: 4 hours
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Risk Management and Control (10 hours): Concept of Risk,
Types of Risks, Classifying Pure Risks, Methods of handling Risks,
Risk Management Process, Risk Financing Techniques, Risk
Management Objectives, Risk Management Information Systems
(RMIS), Organization of Risk Management Department, Risk
Management vs Insurance Management.
Unit 2: Basics of Insurance (8 hours): Insurance Defined, Costs and
Benefits of Insurance, Elements of an Insurable Risk, Principles of
Insurance Contracts, Kinds of Insurance.
Unit 3: Mathematical Basis of Insurance (12 hours): Probability and
Its use in Insurance, Dual Application of Large Numbers, Pooling in
Insurance, Theories of Risk Management and Problems thereon.
Unit 4: Legal and Economic Environment of Insurance Business:
Need for Regulation, Legal Framework of Insurance Business, Other
Laws applicable to General Insurance Business, Registration and
Licensing of Insurance.
Unit 5: Insurance Business Environment in India (12 hours): Indian
Insurance Industry, Historical Frame, Insurance Sector Reforms,
Insurance as a Macro Economic Issue, Liberalization of Insurance
Markets, Major Insurance Players, Need for Globalization, Global
Picture of Insurance, Globalization and its impact on India.
Unit 6: Insurance in the Future (12 hours): Social Insurance
Programme, Changes in the Insurance Industry Structure, Distribution
Pattern, Forms of Coverage, Multinational Corporations, Financial
Service Trade Barriers, New Problems, Terrorism Exposure, AIDS
Problem, Genetic Testing, Availability and Affordability of Insurance,
Career Opportunities in the Sales Field, Non-Sales Opportunities and
Risk Management Field.
Skill Development Activities
01. List some ways in which risk creates an economic burden for society.
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02. Describe the proximate cause in the following situations:

a. A motor cycle driver at a high speed slipped due to rainwater on the
road and damaged (speed/rainwater),
b. During violence in political party meeting, some furniture were
stolen (theft/violence)
c. During an earth-quake, a school building caught fire and was
destroyed (fire/earthquake)
03. Visit the nearest branch offices of major insurance players and submit
your observations about their functioning.
04. Collect the policy documents of the following and learn the procedure
for filling the policy (a) Marine Policy, (b) Fire Policy, (c) Life policy,
and (d) Medi-claim.
05. Collect the format of proposal form of different kinds of insurance and
learn the process of filling them.
Recommended Books for Reference
01. Insurance and Risk Management: Dr. P K Gupta Himalaya Publishing
House.
02. Fundamentals of Insurance: Dr. P. K. Gupta
03. Insurance Principles and Practice: M. N. Mishra and S. B. Mishra
04. Fundamentals of Risk and Insurance: S Chand Emmett J Vaug han
Vaughan
05. Elements of Insurance: Malhotra, R. P
06. Principles of Insurance Law: M. N. Sreenivasm
07. Insurance Principles and Practice: Vinayakam
08. Principles of Insurance: Dr. Periaswamy
09. Principles and Practice of Insurance: Panda
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com VI Semester
Specialization Stream - E: Insurance
Course 607E2: Management of Insurance Business
Course Objectives: To enable the students to understand the principles of
managing and administrating of insurance business.
Pedagogy: Combination of Class Room Lectures, Group Discussions,
Survey by Field Visit, Assignments and Presentation by Students.
Teaching Hours per Week: 4 hours
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *

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 Unit 1: Functions and Organisation of Insurance (10 hours): Types

of Insurance Organization, Stock Companies, Mutual Companies,
Reciprocal or Inter Insurance Exchanges, Laws of Control, Selecting the
form of Organization, Demutualization, Organization Structure of
Insurance Companies, Function of Insurers.
Unit 2: Product Design and Development (10 hours): Product
Development Process, Stages in New Product Development, Pricing
Strategy, Product Design/Development, Major Concerns in Indian
Insurance Industry, Product Design in Emerging Scenario.
Unit 3: Underwriting and Claims Management (12 hours):
Underwriting Basics, History, Definition, The Trade-off, The Conflict,
Twin Guiding, Underwriting in Life Insurance and in Non-Life
Insurance, Introduction to Claim Settlement, Claim Settlement in
General Insurance - under Fire and Motor Insurance, General Guidelines
for Settlement of Claims.
Unit 4: Insurance Pricing and Marketing (12 hours): Fundamentals
of Insurance Pricing, Objectives, Types of Rating, Life vs Non-Life
Insurance Pricing Rate Making Entities, Marketing Concepts Marketing of Insurance Products, Critical Success Factors for Insurance
Players, Distribution Channels, Marketing Strategies of Insurance
Players In India.
Unit 5: Intermediaries in Insurance Business and Financial
Management (12 hours): Distribution of Insurance Products, Insurance
Intermediaries and their Functioning, Surveyors and Loss Assessors,
Third Party Administrators, Agents, Brokers, Corporate Agents, BankAssurance, Financial Objectives of Insurance Company, Responsibilities
of Financial Managers.
Unit 6: Information Technology in Insurance (8 hours): Need for
Information Technology, Technologies for Insurance, It Applications in
Functional Areas of Insurance, Its Department in an Insurance Company.
Skill Development Activities
01. Visit the nearest branch office of the multi-national insurance company
and study the organizational structure and report on its performance.
02. Visit any of the general insurance branch office to learn the process of
underwriting and collect the format for motor vehicle insurance, cattle
insurance, medi-claims.
03. How do you get the insurance claims of your motorbike which is
damaged due to accident? Visit the Insurance Firm and learn the
procedure and prepare a brief report on the same.
04. Make a comparative study of the existing insurance products with
respect to (a) Pension Plan, (b) Children Education, and (c) Tax
Planning.
05. Your teacher who is going to retire from service shortly approaches you
for advice on various pension plans. Submit him a report on the
alternative Pension Plans.
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Recommended Books for Reference

01. Insurance and Risk Management: Dr. P. K. Gupta. Himalaya Publishing
House.
02. Fundamentals of Insurance: Dr. P. K. Gupta
03. Insurance Principles and Practice: M. N. Mishra and S. B. Mishra, S.
Chand Publications
04. Fundamentals of Risk and Insurance: S. Chand Emmett J Vaug han
Vaughan, Wiley publications
05. Elements of Insurance: Malhotra, R. P
06. Principles of Insurance Law: M. N. Sreenivasm
07. Insurance Principles and Practice: Vinayakam
08. Principles of Insurance: Dr. Periaswamy
09. Principles and Practice of Insurance: Panda
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com V Semester
Specialization Stream - F: Marketing Management
Course 507F1: Marketing Management - I

Course Objectives: To make the students to understand the different

aspects of Marketing Environment and Strategies.
Pedagogy: Combination of Class Room Lectures, Group Discussions,
Survey by Field Visit, Assignments and Presentation by Students.
Teaching Hours per Week: 4 hours
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *

Unit 1: Marketing (8 hours): Introduction, Origin of Marketing

Nature of Marketing, Definition of Marketing, Functions of
Marketing, Role of Marketing Management, New Concepts of
Marketing.
Unit 2: Marketing Environment (8 hours): Need for
Environmental Analysis, Nature of Marketing Environment, Types of
Marketing Environment, and Importance of Environment Analysis.
Unit 3: Marketing Mix (10 hours): Understanding Marketing Mix,
The four Principle of Marketing, Four Principles of Marketing Mix Product Mix, Price Mix, Place Mix, Promotional Mix; Features in
Customer Satisfaction.
Unit 4: Marketing Planning (12 hours): Importance of Planning,
Marketing Planning System (in a flow chart), Steps in Marketing
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Strategic Plan, Nature of Marketing Planning, Corporate Planning,

Marketing Planning Appraisal Process, Strategic Marketing Planning
Models. Marketing Elements, Functional Planning.
Unit 5: Marketing Strategies For Business Success (10 hours):
An Overview of Strategy, Market Leader Strategies, Market
Challenges Strategies, Market Follower Strategies, Types of
Marketing Strategies, Branding as a Marketing Strategy.
Unit 6: Marketing Information System and Marketing Research
(8 hours): Functional Organization Structure, Functional Information
Systems, Levels of Marketing Management and their Differences,
Marketing and Information; Importance of Marketing Research Scope and Role of Marketing Research, Types of Marketing Research,
Steps in Marketing Research.
Skill Development Activities
01. Select a trading concern and list the lines of products sold by it. Also
analyse the nature of these products find out whether they independent,
supplementary or substitutes.
02. Prepare a small questionnaire with atleast 10 items and contact about 25
customers and find out the factors which influence their purchase.
03. Select a dealer and ascertain the strategies he/she follows to become the
leader in city.
04. List out atleast 10 firms which offer different kinds of incentives to
encourage the customers to buy the products and analyze the varieties of
incentives offered by them.
05. Identify and analyze any five changes in the market environment which
you have observed during the last two years.
Recommended Books for Reference
01. Dr. R. L. Varshney and Dr. S. L. Gupta: Marketing Management
02. Dr. Santakki: Marketing Management
03. Pillai: Marketing Management
04. B. S. Raman: Marketing Management
05. Sharlekar: Marketing Management
06. S. A. Chunawalla: Advertising, Sales and Promotion Management
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com VI Semester
Specialization Stream - F: Marketing Management
Course 607F2: Marketing Management - II

Course Objectives: To make the students to understand the different

aspects of Marketing Activities and Strategies.

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Pedagogy: Combination of Class Room Lectures, Group Discussions,

Survey by Field Visit, Assignments and Presentation by Students.
Teaching Hours per Week: 4 hours
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *

Unit 1: Consumer Behaviour (10 hours): Introduction, Definitions,

Requisite of Consumer Behaviour, Factors influencing Consumer
Behaviour, Different Types of Buying Motives, Consumers Buying
Process, Buying Decision Process, Types of Buying Behaviour, Steps
in the Buying Decision Process.
Unit 2: Product Management (10 hours): Introduction, Layers of
Product, Product Classification, Product Mix Decisions, New Product
Decisions, Steps in New Product Development, Managing Product
Life Cycle.
Unit 3: Branding and Packaging (11 hours): Introduction,
Selecting a Brand, Advantages and Disadvantages of Branding,
Branding Decisions, Brand Management, Managing Brand Equity,
Importance of Packaging, Packaging Concepts, Packaging Decisions,
Functions of Packing, Strategies for Packing, Labelling, New
Dimension of Labels.
Unit 4: Pricing Policies (11 hours): Objectives, Role of Cost in
Pricing, Demand Factors in Pricing, Consumers Psychology and
Pricing, Reduction and Increase in Prices, Pricing New Products,
Pricing by a Retailer, Pricing Policy in Public Sector.
Unit 5: Channels of Distribution (11 hours): Marketing
Intermediaries, Types of Channels, Direct and Indirect Marketing
Channels, Objectives of Channel Selections, Functions of Marketing
Channels, Indian Distribution System - Railways, Roads, Shipping,
Ports, Civil Aviation; Distribution Cost Control and Customer Service;
Retail Marketing, Importance, Globalisation of Retailing.
Unit 6: Advertising and Sales Promotion (11 hours): Importance
of Adverting, Advertisement and Sales Promotion, Advertising in
India, Sales Promotion Planning, Budget and Evaluation, Types of
Sales Promotion, Sales Management, Role of Sales Management in
Marketing, Personal Selling, Charging Face of Personal Selling, Sales
Organization.
Skill Development Activities
01. Visit rural a market and collect the information about the same.
02. Visit any sales organization and explain type of organization.
03. Critically analyze the impact of marketing mix on a product of your
choice.
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04. Prepare the model advertisement copies for Colour TV, Washing
Machine, and Music System.
05. Prepare a chart of product life cycle of a given product.
06. Record details and prepare the chart of market segmentation.
Recommended Books for Reference
01. Dr. R. L. Varshney and Dr. S. L. Gupta: Marketing Management
02. Dr. Santakki: Marketing Management
03. Pillai: Marketing Management
04. B. S. Raman: Marketing Management
05. Sharlekar: Marketing Management
06. S. A. Chunawalla: Advertising, Sales and Promotion Management
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com V Semester
Specialization Stream - G: Human Resource Management
Course 507G1: Career Planning and Development
Course Objectives: To expose the students to various aspects of human
resource development strategies for better management of people in
organization.
Pedagogy: A combination of Lectures, Case Analysis, Assignments and
Presentations.
Teaching Hours per Week: 4 hours
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Nature and Scope of Human Resource Management (12
hours): Meaning, Definition, Personnel Management vs Human
Resource Management, Objectives, Scope and Functions, Human
Resource Manager Qualifications and Qualities, Strategic Human
Resource Management - Meaning and Benefits.
Unit 2: Human Resource Development (12 hours): Concept,
Features, Need Techniques of Human Resource Development,
Executive Development - Concept and Objectives, Need, Methods of
Executive Development Programmes, On-the-Job and Off-the-Job
Techniques.
Unit 3: Career Planning And Development (8 hours): Concept of
Career Planning, Need and Process, Succession Planning, Career
Development, Steps, Advantages.

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 Unit - 4: Work Environment (8 hours): Meaning; Physical, Mental,

and Social Environment, Factors affecting Work Environment, Types,
Causes.
Unit 5: Work Stress (12 hours): Meaning and Definition, Sources of
Stress, Burnout, Stress vs Burnout, Stress Management, Organizational
Strategies, Employee Assistance Programmes, Stress and Performance.
Unit 6: Recent Techniques in Human Resource Management (12
hours): Employees for Lease, Moon Lighting by Employees, Dhal
Career Graphics, Human Resource Accounting - Objections against the
treatment of People as Assets; Knowledge Management, Virtual
Organization - Meaning and Characteristics.
Skill Development Activities
01. Prepare a chart showing the functions and sub-functions of an
organization.
02. Visit an organization and list the various environmental factors of that
organization.
03. Visit an organization and collect information about the various
techniques used to train executives in that organization.
04. Interview some workers and list out the problems that they experience at
work.
05. Conduct a fatigue study in an organization and list the various factors
responsible for fatigue.
Recommended Books for Reference
01. Human Resource Management: S. S. Khotla
02. Personnel and Human Resource Management: P. Subba Rao
03. Human Resource Management: C. B. Guptha
04. Human Resource Management: M. V. Moorthy
05. Human Resource Management: Stephens Robbins
06. Human Resource Management: Dale S Beach
07. Human Resource Management: Keith Davis and J W Newsroom
08. Organizational Behaviour: Fred Lutham
09. Organizational Behaviour: S. S. Khanka
10. Organizational Behaviour: K. Ashwathappa
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com VI Semester
Specialization Stream - G: Human Resource Management
Course 607G2: Organization and People
Course Objectives: To expose the students to the various aspects of
human behaviour in the organizations and the strategies for better
management of people in the organization.
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 Pedagogy: A combination of Lectures, Case Analysis, Assignments and

Presentations.
Teaching Hours per Week: 4 hours
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Communication (8 hours): Meaning, Definition, Process,
Channels, Barriers to Communication, Effective Communication,
Leadership - Meaning, Differences between Leaders vs Managers,
Leadership Styles, Functions of a Leader, Importance of Leadership.
Unit 2: Quality of Work Life (10 hours): Meaning, Quality of Work
Life and Productivity, Ergonomic, Empowerment. Meaning, Importance,
Characteristics of Empowered Organization, Conditions for Effective
Empowerment, Total Quality Management - Meaning, Definitions,
Principles, Core Concepts of TQM, HRD and TQM.
Unit 3: Group Dynamics (11 hours): Nature of Groups, Types of
Groups, Reasons for Group Formation, Group Norms, Group Size,
Determination of Group Behaviour, Pitfalls of Groups.
Unit 4: E-Human Resource Management (11 hours): Meaning,
Aspects of E-Human Resource Management, E-Recruitment and ESelection, Advantages and Limitations.
Unit 5: Ethical Issues in Human Resource Management (11 hours):
Normative Philosophy and Business Ethics, Ethical Issues in Employees,
in Employment, Human Resource Development and Wage and Salary
Administration.
Unit 6: Recent Trends in Human Resource Management (11
hours): Employees Brand, Competency Mapping, Business Process
Outstanding, Human Resource Matrix, Right Fixing, Emotional,
Intelligence and Talent Management.
Skill Development Activities
01. Prepare a communication chart showing the process of communication.
02. Analyze a case study on leadership and give solution.
03. Narrate your experience as a group where you organized a function or
trip.
04. List various Erecruitment agencies.
05. Identify any five leaders and list the qualities of their styles.
Recommended Books for Reference
01. Human Resource Management: S. S. Khotla
02. Personnel and Human Resource Management: P. Subba Rao
03. Human Resource Management: C. B. Guptha
04. Human Resource Management: M. V. Moorthy
05. Human Resource Management: Stephens Robbins
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06. Human Resource Management: Dale S Beach

07. Human Resource Management: Keith Davis and J W Newsroom
08. Organizational Behaviour: Fred Lutham
09. Organizational Behaviour: S. S. Khanka
10. Organizational Behaviour: K. Ashwathappa
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com V Semester
Specialization Stream - H: Tourism and Hospitality Management
Course 507H1: Tourism Management
Course Objectives: To familiarize the students with tourism business
management.
Pedagogy: Combination of Class Room Lectures, Group Discussions,
Survey by Field Visit, Assignments and Presentation by Students.
Teaching Hours per Week: 4 hours
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Tourism Business (10 Hours): Introduction, Concept and
Definition of Tourism, Features of Tourism, Nature of Tourism, Motors
for Tourism, Importance and Significance of Tourism, Components of
Tourism, Tourism Products and Product Mix - Concept and Definition,
Features of Tourism Products, Principles of Tourism Mix.
Unit 2: Tourism and Transport Industry (12 hours): Tourism
Infrastructure, Role of Modes of Transport in Tourism Development,
Factors affecting the Choice of Modes of Transport, Tourism and Land
Transport, Tourism and Railway Transport, Tourism and Water
Transport, Tourism and Air Transport, Impact of Environment on
Tourism.
Unit 3: Travel Agency and Tour Operators (12 hours): History of
Travel Agencies and Tour Operators Business, Travel Agents - Meaning,
Types and Functions; Tour Operators - Meaning and Types, Distinction
between Travel Agency and Tour Operators, Travel Grounds - Meaning
and Qualities.
Unit 4: Tourism Marketing Planning (10 hours): Meaning of
Tourism Marketing Planning, Stages in Tourism Marketing Planning,
Problems in Tourism Marketing Planning.
Unit 5: Role of Transport in Tourism Development (10 hours): Air
Transport - Characteristics, Merits and Demerits, Types of Airline
Services, Types of Air Operation in India - Scheduled, Non-scheduled
and Air Taxi Services, Civil Aviation in India; Railway Transport -

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Characteristics, Merits and Demerits, Measures of Indian Railways to

promote Tourism.
Unit 6: Accommodation Business (10 hours):
History of
Accommodation, Importance of Accommodation, Accommodation
Planning, Types of Accommodation, Hotel Accommodation - Types of
Hotels, Supplementary Tourist Accommodation, Youth Hostels.
Skill Development Activities
01. List any five natural tourist spots and identify the special features,
history and scope for making them revenue generating sources.
02. Prepare a tour plan to organize a tour for your family/students tour.
03. List the travel agencies and tour operators in your area/taluk/district.
04. List the package tours organized by travel agencies.
05. Prepare a chart showing the organization structure of a travel agency
and tour operators.
06. List the accommodation facilities for tourists in you taluk headquarters.
Recommended Books for Reference
01. Bhatia A.K, Tourism Development Principles and Practices, Sterling
Publishers Private Limited.
02. Bishwanath Ghosh, Tourism and Travel Management, Vikas Publishing
House Pvt. Ltd., New Delhi.
03. Ratan, P. C Tourism, Transport and Travels Management, Anmol
Publications Pvt. Ltd., New Delhi.
04. Sangar J P Tourism Management, Anmol Publication Private Ltd., New
Delhi
05. Sinha, P. C, Tourism, Transport and Travels Management, Anmol
Publications Pvt., Ltd., New Delhi.
06. Jha S. M. Tourism Marketing, Himalaya Publishing House, Mumbai
07. Mohinder Singh and L.R. Kariyali, Crisis in Road Transport, Konark
Publishers, Pvt. Ltd.,
08. Bimalendu Mishra and Prasanna Kumar Choudary, Transport Sector in
India.
09. Mill and Morrison, The Tourism System: An Introductory Text, Prentice
Hall.
10. Cooper, Fletcher et al, Tourism Principles and Practices, Pitman.
11. Burkart and Medlik, Tourism - Past, Present and Future, Heinemann,
ELBS.
12. Mill, R.C, Tourism - The International Business, Prentice Hall, New
Jersey.
13. Bhatia, A.K, International Tourism.
14. Seth, P.N, Successful Tourism Management.
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451
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B.Com VI Semester
Specialization Stream - H: Tourism and Hospitality Management
Course 607H2: Hospitality Management
Course Objectives: To expose the students to the important departments
of Hotels and to enable them to understand the various aspects related to
Hospitality Industry.
Pedagogy: Combination of Class Room Lectures, Group Discussions,
Survey by Field Visit, Assignments and Presentation by Students.
Teaching Hours per Week: 4 hours
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Tourism and Accommodation (8 hours): Introduction to
Hotels, Accommodation Industry, Types, Evolution of Lodging Industry,
Need, Importance, Role of Hotels, FHRAI, Star Hotels and
Classification, International Scenarios and Trends.
Unit 2: Departments of Hotels - Front Office Management (8
hours): Introduction to Front Office Department, Advantages,
Formalities and Formats, Types of Rooms and Plans, Organisation Chart
and Duties and Responsibilities, Qualities of Front-office Staff.
Unit 3: House Keeping (14 hours): Introduction to Housekeeping,
Importance of Housekeeping Department, Organizational Chart and the
Duties and Responsibilities; Cleaning - Different Equipments and
Agents, Daily Routine Systems, Laundry, Linen and Uniform, Interior
Decoration and Facilities, Special Decorations.
Unit 4L Food and Beverage Service (8 hours): Introducing to Food
and Beverage Service, Types of Services, Organizational Charts and
Duties
Unit 5: Requirements and Procedure for Constructing Classified
Hotel (12 hours): Prescribed Application Form for approval of Hotel
Projects; Regulatory Conditions and Guidelines for approval of Hotel
Projects, Sources of Finance, Incentives and Subsidy extended to Hotels
in Tourist Areas and Tourist Backward Areas.
Unit 6: Event Management (14 hours): Meaning and Definition of
Event Management, Role of Events for promotion of Tourism, Types of
Events - Cultural, Festivals, Religious, Business etc; Need of Event
Management, Key Factors for Best Event Management; Concept of
MICE - Introduction of Meetings, Incentives, Conference/Conventions,
and Exhibitions; Definition of Conference and the Components of
Conference Market, Nature of Conference Markets and Demand For
Conference Facilities; Impact of Conventions on Local and National
Communities.
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Skill Development Activities

01. Visit a hotel and prepare a brief report on the organization of different
Departments;
02. Visit a hotel in your city/place and prepare, based on your observation, a
brief report on the Food and Beverage Lines,
03. Prepare a report on any event in your College and
preparations/arrangements made,
04. Prepare a list of Hotels in your city/place and the accommodation
facility available with room capacity, occupation ratio, tariff, room
services, etc,
05. Collect the details about the growth story of a Star Hotel and prepare a
brief report on the same.
Recommended Books for Reference
01. Coleman, Lee and Frankle, Powerhouse Conferences, Educational
Institute of AH & MA.
02. Hoyle, Dorf and Jones, Meetings, Conventions and Group Business,
Educational institute of AH & MA.
03. Vijay Dhawan, Food and Beverage Service.
04. Michael L Kasarana and Richard Brooks, Managing Front Office
Operations.
05. Stainley Phornco, Operations Management.
06. Sudhir Andrews, House Keeping Manual.
07. Dennis Foster, Introduction to Hospitality.
08. Event Management in Leisure and Tourism, David Watt
09. Conferences, Tomy Rogers
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com V Semester
Specialization Stream - I: E-commerce
Course 507I1: E-Commerce and Programming in C
Course Objectives: To make the students to understand the concept of ECommerce and Programming in C.
Pedagogy: Class-room Lectures, Practice in the Computer Laboratory and
Exercises.
Teaching Hours per Week: 3 hours of theory and 2 hours of practice in lab
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *

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 Unit - 1: E-Commerce (8 hours): E-Commerce vs E-Business,

Advantages of E-Commerce, Internet Banking - Advantages of Online
Banking, Facilities, Internet Banking in India, ATM, Credit Card/Debit
Card, Smart Card. Advantages of Internet Marketing, Advertising over
Internet.
Unit - 2: Introduction to HTML (10 hours): HTML Documentation,
Structure and Tags, Defining Web Page Appearance, Text Formatting,
Writing Simple HTML Documents, Front Page, Advantages and
Options.
Unit - 3: Introduction to C (3 hours): History of C, Features and
Merits of C, Basic Structure of a C Program, Character Set, Key
words, Identifiers, Data Types, Constants and Variables, Data Type
Declaration Statement, Assigning Values to a Variable, Operators,
Expressions, Loading, Editing, Saving and Executing C programs,
Turbo C Hot Keys.
Unit - 4: Programming in C (15 hours): Input/Output Statements Unformatted (getchar; putchar; gets; puts; getch; gerche) and formatted
I/O functions (scanf; printf); Program Flow Control Statements,
Branching Statements, Looping Statements, Jumping Statements, If
statement, If-else Statement, Switch Statement, While Statement, Dowhile Statement, For Statement, Nested for Loop Statement.
Unit - 5: Arrays (8 hours): One Dimensional Array, Two Dimensional
Array, Library Functions (abs, sqrt, pow).
Unit - 6: Writing Simple Programmes using C (20 hours): Language
involving Arithmetical Operations on Numbers, Number Generations of
Various Types - Natural Numbers, Even and Odd Numbers,
Multiplication Table, Fibonacci Series, Factorial of a Number, Array
Addition, Inverse of Matrix, Use of Formulas - Simple Interest,
Compound Interest, Area Calculations, etc.
Skill Development Activities
01. Write a C Program to find the area and circumference of the circle,
02. Write a C Program to show the use of Char and String used,
03. Write a C Program to the use of Do and While statements,
04. Write a C Program to show the use of mul and pow functions,
05. Write a Program to display the growth of a fixed deposit in a bank,
06. Write a C Program for finding Biggest and Smallest among many
numbers using array,
07. Write a C Program to show the use of Switch Case,
08. Write a C Program for calculation of salesman's commission,
09. Write a C Program for preparation of marks statement,
10. Write a C Program to show arithmetical operations on numbers,
11. Write a C Program to calculate simple interest and compound interest,
12. Write a C program to find whether the number is a perfect square or not,
13. Write a HTML document for display of an Advertisement message with
suitable tags, and
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14. Write a HTML document to show a moving message on the screen..

Recommended Books for Reference
01. V. Rajaraman, Computer Programming in C (Prentice Hall of India).
02. Yashwanth, P. Kanetkar, Let Us C (BPB Publications).
03. Byron S Gottrifried, Programming with C (Tata McGraw Hill
Publishing Co. Ltd)
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com VI Semester
Specialization Stream - I: E-commerce
Course 607I2: Internet, Power Point and Visual Basic
Course Objectives: To make the students to understand the concept of
Internet, E-mail and use of Power Point and Visual Basic package for
simple tasks of practical applications.
Pedagogy: Class-room Lectures, Practice in the Computer Laboratory and
Exercises.
Teaching Hours per Week: 3 hours of theory and 2 hours of practice in lab
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit - 1: Introduction to Internet (6 hours): Meanings of Internet and
Intranet, Modem, LAN, WAN, MAN, WWW; Advantages and
Disadvantages of Internet.
Unit - 2: Email (6 hours): Meaning, Advantages, Steps in Creating E-mail
ID, Internet Browsing, Information through Web-sites, Search Engines,
Browser (Internet Explorer).
Unit 3: Power Point (16 hours): Start, End, Open, Format, Edit, Print and
Save a Presentation; Insert, Format and Modify Text, Select a Design
Template, Create a Title Slide, Create a Multi-level Bulleted List Slide,
Display and Print in Black and White, Describe Speech recognition
capabilities of Power Point, Add Slides to and Delete Slides from a
Presentation; Create a presentation from an Outline and Use Outline
Features, Change the Slide Layout, Insert and Edit Clip Art, Add a Header
and Footer, Add Animation and Slide Transition Effect, Create Presentation
using Embedded Visuals, Create a Slide background using a Picture,
Customize Graphical Bullets, Create and Embed an Organizational Chart,
Insert and Format a Table into a Slide, Add an Animation Scheme to
Selected Slides, Print Handouts, Rearrange Slides.

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 Unit - 4: Introduction to Visual Basic Programming (12 hours):

Introduction to Visual Basic, Terminologies, Creating an Application,
Modular Environment; Building an Application, Setting Properties of
Objects, Forms; Introduction to Controls; Event-driven Programming.
Unit 5: B Coding: Examining Code (12 hours): Using Object Browser,
Statements and Functions, Conditional Statements and Looping Statements
in Visual Basic; Native Code Compiler; Debugging, Overview of
Debugging, Forms, Using Forms, Multiple Forms, Events; Start up and End
of Application Variables, Data Types, Scope and Life time of Variables,
Constants, Arrays and User-defined Types.
Unit 6: Procedure (12 hours): Introduction to Procedure, Arguments and
Parameters; Named Arguments and Optional Arguments; Controls Using
Controls, Standard Controls (Custom Controls).
Skill Development Activities
01. Visual Basic:
1.1. Write the steps for addition of any two numbers in Visual Basic,
1.2. Write the steps for Swapping two numbers in Visual Basic,
1.3. Write the steps for finding Simple Interest/Compound Interest in
Visual Basic, and
1.4. In Visual Basic, create an application form for a Degree
Programme in your College which will take input from a student
[Name, Fathers Name, Date of Birth, Sex (Option Male or
Female), Qualification (using List Box), Address (using Multiple
Line Text Bar); use proper validation and display required
message.
02.
Power Point:
2.1. Write the steps for creating Presentation having atleast five slides
related to a new product launching, and
2.2. Write the steps for creating Presentation having atleast four or
five slides related to motivating the salesmen.
Recommended Books for Reference
01. U. S. Pandey, Rahul Srivastava and Others, E-Commerce and Its
Applications (S. Chand & Co)
02. Kamlesh N. Agarwal and Deeksha Agarwal, Business on the Net
( McMillan India Ltd)
03. Jerke, Visual Basic.
04. White, Visual Basic Programming.
*****

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Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com V Semester
Specialization Stream - J: Quantitative Techniques
Course 507J1: Quantitative Techniques - I
Course Objectives: To enable the students to understand and apply
mathematical and statistical techniques to practical business problems.
Pedagogy: Combination of Class Room Lectures, Group Discussions,
Assignments and Presentation by Students.
Teaching Hours per Week: 4 hours
Maximum Marks: 100
Examination Duration: 3 hours
* Course Inputs *
Unit 1: Arithmetic and Geometric Progression (8 hours):
Arithmetic Progression, Geometric Progression, some of nth term of
Arithmetic Progression and Geometric Progression, Arithmetic Mean
and Geometric Mean.
Unit 2: Matrices and Determinants Matrices (13 hours): Matrices,
Types of Matrices; Operation of Addition, Subtraction and
Multiplication of Matrix with special application to Business; Transpose
of Matrix, Determinants of Square Matrix, Cramers Rule with two and
three Unknown Properties, Adjoint of a Square Matrix, Inverse of a
Square Matrix (excluding Matrix Method).
Unit 3: Differential Calculus (13 hours): Variables and Constant,
Function, Real/Valued Function, Limits of Function, Methods of
Evaluating Limits, Differentiation of Linear Function, Finding Maxima
and Minima of a Function, Application of Differential to Commerce,
(excluding Derivations).
Unit 4: Linear Programming (14 hours): Linear Inequalities, Liner
Programming, Formation of Linear Programming Problems,
Mode/Solutions To Linear Programming Problems by Graphic and
Simplex Method (problems to be restricted to two Variables).
Unit 5: Theory of Probability (10 hours): Introduction, Random
Experiments, Sample Space and Probability, Theory of Expectations,
Random Variables, Problems related to Probability based on
Combination, Law of Probability, Events, and Compound Events.
Unit 6: Theoretical Distribution (6 hours): Introduction, Binomial
Distribution, Poisson Distribution, Normal Distribution, and Problems.

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Skill Development Activities

01. Apply Arithmetic Progression and Geometric Progression methods to
find the growth rate of food grains and population,
02. Use Matrix Principles to implement food requirement and protein for
two families. Show the way in which price and demand situations will
help to purchase goods and services by the use of matrices,
03. Permutation and Combination:
3.1. Show the ways in which your telephone number can be
permutated to get odd numbers,
3.2. Select the different ways to go to Bengaluru from your native
place through permutation techniques, and
3.3. Select a few balls among many balls to choose a number through
lottery method.
04. Use different techniques to show price, supply and demand position for
a particular products, and also show maximum and minima,
05. Visit a nearest industry or computer centre and draw Linear
Programming Problem model regarding different problems. Find a
solution to the problem.
Recommended Books for Reference
01. Business Mathematics, Sanchethi Kappor
02. Business Mathematics, S. P. Gupta
03. Mathematics for Cost Accountants, R. Gupta
04. Business Mathematics: Madappa Sridhara Rao
05. Business Mathematics: Dorairaj, S. N
06. Business Mathematics: B. H. Suresh
07. Business Mathematics: Sanchethi Aggarwal
08. Business Mathematics: Aggarwal
09. Business Mathematics: Oak and other (Himalaya Publishing House)
*****
Kuvempu University, Jnana Sahyadri, Shankaraghatta 577 451

B.Com VI Semester
Specialization Stream - J: Quantitative Techniques
Course 607J2: Quantitative Techniques - II
Course Objectives: To enable the students to understand and apply
mathematical and statistical techniques to practical business problems.
Pedagogy: Combination of Class Room Lectures, Group Discussions,
Assignments and Presentation by Students.
Teaching Hours per Week: 4 hours
Maximum Marks: 100
Examination Duration: 3 hours

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* Course Inputs *
Unit 1: Games and Strategies (10 hours): Introduction to Games,
Two-Person Zero-Sum Games, Some Basic Terms, The Maximin
Minimax Principle, Games without Saddle Points -Mixed.
Unit 2: Assignment Problems (10 hours): Introduction, Mathematical
Function of the Problems, Assignment Cases in Assignment Problems,
A Typical Assignment Problem, The Travelling Salesman Problem.
Unit 3: Transportation Problems (12 hours): Introduction, General
Transportation Problem, Transportation Table, Duality in Transportation
Problem, Loops in Transportation Problem, LP Formulation of the
Transportation Problem, Solution of a Transportation Problem. Finding
an Initial Basic Feasible Solution, Test for Optimality.
Unit 4: Decision Analysis (10 hours): Introduction, Decision Making
Problem, Decision Making Process, Decision Making Environment,
Decision under Uncertainty, Decisions under Risk, Decision Tree
Analysis.
Unit 5: Simulation (12 hours): Introduction,
Why
Simulation,
Methodology of Simulation, Simulation Models, Event-Type Simulation;
Generation of Random Numbers. Monte-Carlo Simulation, Simulation
of Inventory Problems, Simulation of Queuing System, Simulation of
Maintenance Problems, Simulation of Investment and Budgeting,
Simulation of Job Sequencing, Advantages and Limitations of
Simulation.
Unit 6: Project Management (10 hours): Introduction, Basic
Concepts of Network Analysis, Time Estimates in Vertical Path
Analysis, PERT and CPM, Simple Problems on PERT and CPM.

Skill Development Activities

01. Play game for competing with the rival trader, find Games Strategies to
withstand in the game,
02. Give an assignment to a particular person who is capable to find suitable
measures to particular assigned task,
03. Find the least root to go to the places when a travelling agent is
supposed to visit more than two places simultaneously,
04. Find strategies for assigning a particular task to various persons,
05. How simulation can be derived and give suitable examples, and
06. Experiment different events for finding solution for probable events.
Recommended Books for Reference
01. Business Mathematics, Sanchethi Kappor
02. Business Mathematics, S. P. Gupta
03. Mathematics for Cost Accountants, R. Gupta
04. Business Mathematics: Madappa Sridhara Rao
05. Business Mathematics: Dorairaj, S. N
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06. Business Mathematics: B. H. Suresh

07. Business Mathematics: Sanchethi Aggarwal
08. Business Mathematics: Aggarwal
09. Business Mathematics: Oak and other (Himalaya Publishing House)
10. Kanti Swarup, P. K Gupta Man Mohan, Operations Research
11. V. K. Kapoor, Quantitative Techniques.
*****
Question Paper Pattern for Semester-end Examinations
Each Question Paper shall be divided into three Sections viz., Section A
(Conceptual), Section B (Analytical) and Section C (Application).
Section A
Maximum Marks: 20,
One Question comprising of twelve sub-questions (only theory) and the
Students have to answer any ten sub-questions,
Each sub-question carries two marks,
Answer to each sub-question shall be in not more than eight sentences
(roughly a paragraph), and
However, for the purpose of convenience, the students shall answer all the
ten sub-questions of this section at one place continuously preferably in the
first five pages.
Section B
Maximum Marks: 15,
Three Questions shall be answered out five Questions (including four
Problems in the case of Quantitative Courses),
Each Question carries five marks, and
Answer to each theory Question shall be in not more than three pages.
Section C
Maximum Marks: 45
Three Questions shall be answered out five Questions (including four
Problems in the case of Quantitative Courses),
Each Question carries fifteen marks, and
Answer to each theory Question shall be in not more than eight pages.
Note: Calculators, Mathematical Tables and Present Value Tables are
allowed.

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Question Paper Pattern for Course 508: Logical and Analytical

Reasoning (B.Com V Semester)

Duration: 90 minutes,
Maximum Marks: 40,
40 multiple answer questions and all are compulsory, and
Each question carries 1 mark.
Question Paper Pattern for Course 608: Personality Development

(B.Com VI Semester)

Duration: 90 minutes,
Maximum Marks: 40,
Students shall answer 8 questions out of 10 questions, and
Each question carries 5 marks.

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