Scheme of Teaching & Evaluation and Curriculum for the 5th and 6th

Semester B.Com for the Academic Year 2023-24

Based On

NATIONAL EDUCATION POLICY-2020

For

Four Year Undergraduate Program Bachelor of

Commerce (B.Com.) (Basic/Hons.)

 Scheme of Teaching & Evaluation for B.Com.

Semester V
Teaching
Hours per
Sl. Course Category of Total
No. Title of the Course Courses
Week SEE CIE Marks Credits
Code (L + T + P)

36 COM 5.1 Financial Management DSC-13 3+0+2 60 40 100 4

Income Tax Law and
37 COM 5.2 Practice-I DSC-14 3+0+2 60 40 100 4
Principles and Practice
38 COM 5.3 of Auditing DSC-15 4+0+0 60 40 100 4

39 COM 5.4 Elective 1 DSE-1 3+0+0 60 40 100 3

40 COM 5.5 Elective 2 DSE-2 3+0+0 60 40 100 3

GST- Law & Practice Vocational-1

41 COM 5.6 Anyone to 2+0+2 50 50 100 3
Digital Marketing be chosen
Cyber Security /
42 COM 5.7 SEC – SB 2+0+2 50 50 100 3
Employability Skills
Sub –Total (D) 400 300 700 24

Elective Groups and Courses:

Elective Course Title of the Course

Code

Accounting A1 Indian Accounting Standards I

Finance F1 Financial Institutions and Markets

Marketing M1 Retail Management

Human Resources H1 Hurman Resource development.

Note:
1. Under DSE, Dual Specialization to be offered, students should choose two elective groups
from the above elective groups. Same elective groups should be continued in the 6 th Semester
also.
 Semester VI
Teaching Hours
Sl. Course Category per Week Total
No. Title of the Course of Courses (L + T + P) SEE CIE Marks Credits
Code
Advanced Financial
43 COM 6.1 DSC-16 3+0+2 60 40 100 4
Management
Income Tax Law and
44 COM 6.2 DSC-17 3+0+2 60 40 100 4
Practice-II
Management
45 COM 6.3 DSC-18 3+0+2 60 40 100 4
Accounting
46 COM 6.4 Elective 1 DSE-3 3+0+0 60 40 100 3

47 COM 6.5 Elective 2 DSE 4- 3+0+0 60 40 100 3

A. Assessment
48 COM 6.6 of persons other Vocational 2+0+2 50 50 100 3
than- Individuals & -2
Filing of ITRs Anyone
B. E- Commerce to be
chosen
49 COM 6.7 Internship I-1 4 to 5 100 100 3
weeks
Sub –Total (D) 350 350 700 24

Elective Groups and Courses:

Elective Course Title of the Course
Code

Accounting A2 Indian Accounting Standards-2

Finance F2 Investment Management

Marketing M2 Customer Relationship Management

Human Resources H2 Cultural Diversity at Work Place

Note:
1. Under DSE, Dual Specialization to be offered, students should choose two elective groups
from the above elective groups. Same elective groups should be continued in the 6 th Semester
also.
2. The students shall undergo 4 to 5 weeks of internship Programme in any business
organization immediately after completion of 5th Semester Examination but before the
commencement of 6th Semester classes.
.
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: COM .5.1
Name of the Course: Financial Management
Course No. of Hours per Total No. of Teaching Hours
Credits Week
4 Credits 4 Hrs. 60 Hrs.

Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group discussion, Seminar &
field work etc.,
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Understand the role of financial managers effectively in an organization.
b) Apply the compounding & discounting techniques for time value of money.
c) Take investment decision with appropriate capital budgeting techniques
for investment proposals.
d) Understand the factors influencing the capital structure of an organization.
e) Estimate the working capital requirement for the smooth running of the business

Syllabus: Hours
Module No. 1: Introduction to Financial Management 12
Introduction –Meaning of Finance, Finance Function, Objectives of Finance function,
Organization of Finance function -Meaning and definition of Financial Management; Goals of
Financial Management, Scope of Financial Management, Functions of Financial Management,
Role of Finance Manager in India. Financial planning-- Meaning –Need – Importance -Steps in
financial Planning – Principles of a sound financial plan and Factors affecting financial plan.

Module No. 2: Time Value of Money 10

Introduction – Meaning of time value of money-time preference of money- Techniques of time
value of money: Compounding Technique-Future value of Single flow, Multiple flow, and
Annuity -Discounting Technique-Present value of Single flow, Multiple flow – and
Annuity. Doubling Period- Rule 69 and 72.

Module No. 3: Financing Decision 14

Introduction-Meaning and Definition of Capital Structure, Factors determining the Capital
Structure, Concept of Optimum Capital Structure, EBIT-EPS Analysis- Problems. Leverages:
Meaning and Definition, Types of Leverages- Operating Leverage, Financial Leverage
and Combined Leverages. Problems.

Module No. 4: Investment Decision 12

Introduction-Meaning and Definition of Capital Budgeting, Features, Significance – Steps in
Capital Budgeting Process. Techniques of Capital budgeting: Traditional Methods – Pay Back
Period, and Accounting Rate of Return – DCF Methods: Net Present Value Internal Rate of
Return and Profitability Index- Problems.

Module 5: Working Capital Management 12

 Introduction- Meaning and Definition, types of working capital, Operating cycle,
Determinants of working capital needs – Estimation of working capital requirements. dangers
of excess and inadequate working capital, Merits of adequate working capital, Sources of
working capital. Cash Management, Receivable Management, and Inventory Management
(Concepts only).
Skill Development Activities:
1. Visit the Finance Department of any organization and collect and record the
Functions and Responsibilities of Finance Manager.
2. As a finance manager of a company advice the management in designing an
appropriate Capital Structure.
3. Evaluate a capital investment proposal by using NPV method with imaginary
figures.
4. Illustrate with imaginary figures the compounding and discounting
techniques of time value of money.
5. Estimate working capital requirements of an organization with imaginary figures.
6. Any other activities, which are relevant to the course.
Books for reference:
1. I M Pandey, Financial management, Vikas publications, New Delhi.
2. Abrish Guptha, Financial management, Pearson.
3. Khan & Jain, Basic Financial Management, TMH, New Delhi.
4. S N Maheshwari, Principles of Financial Management, Sultan Chand & Sons,
NewDelhi.
5. Chandra & Chandra D Bose, Fundamentals of Financial Management, PHI, New
Delhi.
6. B.Mariyappa, Financial Management, Himalaya Publishing House, New Delhi.
7. Ravi M Kishore, Financial Management, Taxman Publications
8. Prasanna Chandra, Financial Management, Theory and Practice, Tata McGraw
Hill.
Note: Latest edition of books may be used.
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: COM 5.2
Name of the Course: Income Tax Law and Practice – I
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs. 60 Hrs.

Pedagogy: Classrooms lecture, Case studies, Tutorial classes, Group discussion, Seminar &
field work etc.,

Course Outcomes: On successful completion of the course, the students will be able to
a) Comprehend the procedure for computation of Total Income and tax liability of
an individual.
b) Understand the provisions for determining the residential status of an Individual.
c) Comprehend the meaning of Salary, Perquisites, Profit in lieu of salary, allowances,
and various retirement benefits.
d) Compute the income house property for different categories of house property.
e) Comprehend TDS & advances tax Ruling and identify the various deductions
under section 80.

Syllabus: Hours
Module No. 1: Basic Concepts of Income Tax 12
Introduction –Meaning of tax-, types of taxes, cannons of taxation. Brief history of Indian Income
Tax, legal framework of taxation, Important definitions, assessment, assessment year, previous
year including exceptions, assesses, person, income, casual income, Gross total income, Total
income, Agricultural income, scheme of taxation, – Exempted incomes of individuals under
section 10 of the Income Tax Act, 1961.
Module No. 2: Residential Status and Incidence of Tax 10
Introduction – Residential status of an individual. Determination of residential status of an
individual. Incidence of tax or Scope of Total income. Problems on computation of Gross
total Income of an individual.

Module No. 3: Income from Salary 18

Introduction - Meaning of Salary -Basis of charge Definitions–Salary, Perquisites, and profits in
lieu of salary - Provident Fund –Transferred balance. - Retirement Benefits – Gratuity, pension
and Leave salary. Deductions and Problems on Computation of Taxable Salary.

Module No. 4: Income from House Property 10

Introduction - Basis for charge - Deemed owners -House property incomes exempt from
tax, composite rent, and unrealized rent. Annual Value –Determination of Annual Value
- Deductions from Annual Value - Problems on Computation of Income from House
Property.

Module No. 5: Tax Deduction at Sources & Advance Tax Ruling 10

Introduction - Meaning of TDS - Provisions regarding TDS - TDS to be made from Salaries
- Filing of Quarterly statement – Theory and Problems; Advance Tax: Meaning of advance tax
- Computation of advance tax - Instalment of advance tax and due dates. Deductions under
Sections 80C, 80CCC, 80CCD, 80CCG, 80D, 80DD, 80DDB, 80E, 80G, 80GG, 80TTA and 80U
as applicable to Individuals.

Skill Developments Activities:

1. Prepare a slab rates chart for different Individual assesses.
2. Visit any Chartered Accountants office, Collect and record the procedure involved in
filing the Income tax returns of an Individual.
3. List out any 10 Incomes exempt from tax under section 10 of an Individual.
4. Prepare the chart of perquisites received by an employee in an organization.
5. Identify and collect various enclosures pertaining to Income tax returns of an
individual.
6. Any other activities, which are relevant to the course.
Books for Reference:
1. Mehrotra H.C and T.S.Goyal, Direct taxes, Sahithya Bhavan Publication, Agra.
2. Vinod K. Singhania, Direct Taxes, Taxman Publication Private Ltd, New Delhi.
3. Gaur and Narang, Law and practice of Income Tax, Kalyani Publications, Ludhiana.
4. Bhagawathi Prasad, Direct Taxes.
5. B.Mariyappa, Income tax Law and Practice-I, Himalaya Publishing House. New Delhi.
6. Dr. Saha, Law and Practice of Income Tax, Himalaya Publishing House.
Note: Latest edition of text books may be used.
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: COM 5.3
Name of the Course: Principles and Practice of Auditing
Course Credits No. of Hours per Total No. of Teaching Hours
Week
4 Credits 4 Hrs. 60 Hrs.

Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field
work etc.,
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Understand the conceptual framework of auditing.
b) Examine the risk assessment and internal control in auditing
c) Comprehend the relevance of IT in audit and audit sampling for testing.
d) Examine the company audit and the procedure involved in the audit of different entities.
e) Gain knowledge on different aspect of audit reporting and conceptual
framework applicable on professional accountants.

Syllabus: Hours
Module No. 1: Introduction to Auditing 10
Introduction – Meaning and Definition – Objectives– Types of Audits– Merits and Demerits of
Auditing – Relationship of audit with other disciplines. Preparation before commencement of
new audit - Working Papers -Audit Note Book, Audit Programme Qualities of an Auditor –
Audit planning – Audit strategy ––Audit Engagement -Audit Documentation - Audit
Evidence – Written Representation.

Module No. 2: Risk Assessment and Internal Control 12

Introduction – Audit risk – Assessment of risk – Internal Control-Meaning and objectives–
Internal check- Meaning, objectives and fundamental Principles. Internal check with regards to
wage payment, cash sales, and cash purchases.

Module No. 3: Verification and Valuation of Assets and Liabilities 12

Meaning and objectives of verification and valuation – Position of an auditor as regards the
valuation of assets- Verification and Valuation of different items of Assets- Land and Building,
Plant and Machinery, Goodwill, Investments, Stock in Trade. Liabilities-Bills payable,
Sundry Creditors and Contingent liabilities.

Module No. 4: Company Audit and Audit of other Entities 13

Company Auditor: appointment, Qualification, powers, duties and liabilities, professional
ethics of an auditor. Other Entities: Audit Procedure of NGOs - Charitable institutions -
educational institutions – Government – Local Bodies – Cooperative societies – hotels –
hospitals – clubs & Banks.

Module 5: Audit Report & Professional Ethics 13

Introduction – Meaning – Elements of audit report –Types of audit report - Independent
Auditor’s report and their illustration; Professional Ethics: Code of Ethics - Professional
Accountants in Public practices and business – Fundamental Principles of Professional Ethics.
Skill Development Activities:
1. Design and develop an audit plan program for a joint stock company
2. List the various documents necessary to be verified in the audit process
3. Draft an audit report (qualified or clean) with imaginary data.
4. Visit an audit firm, write about the procedure followed by them in auditing the
booksof accounts of a firm.
5. Record the verification procedure with respect to any one fixed asset.
6. Draft an audit program.
7. Any other activities, which are relevant to the course.

Books for Reference:

1. ICAI Study Materials on Auditing and Assurance
2. B.N. Tandon, Principles of Auditing, S. Chand and Company, New Delhi.
3. T.R. Sharma, Auditing Principles and Problems, Sahitya Bhawan, Agra.
4. J.M. Manjunatha and others, Auditing and Assurance, HPH.
5. Gupta Karnal, Contemporary Auditing, Tata Mc. Graw-Hill, New Delhi.
6. R.G. Saxena, Principles of Auditing.
7. Dr Rajeshwari M Shettar, Dr Manjuswami Muttinapendimath, Shri Siddeshwara
Prakashana, Kalaburagi.

Note: Latest edition of books may be used.

 Name of the Programme: Bachelor of Commerce (B.Com)
Course Code: COM A1
Name of the Course: Indian Accounting Standards-1
Course Credits No. of Hours per Week Total No of Teaching
Hours
3 Credits 3 Hrs. 45 Hrs.
Pedagogy: Lectures in the Classroom, Reading and analysis of annual reports of listed
companies; writing assignment, seminar presentation, group discussion.
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Understand the need and benefits of accounting standards.
b) Prepare the financial statements as Indian Accounting standards.
c) Comprehend the requirements of Indian Accounting Standards for recognition,
measurement and disclosures of certain items appear infinancial statements
d) Understand the Accounting Standards for Items that do not Appear in Financial
Statements
Syllabus Hours
Module No. – 1 Introduction to Indian Accounting Standards. 10
Introduction- Meaning and Definition of Accounting Standards – Objectives of Accounting
Standards – Benefits and Limitations of Accounting Standards – Process of Formulation of
Accounting Standards in India – List of Indian Accounting Standards (Ind AS) – Need for
Convergence Towards Global Standards– International Financial Reporting Standards -
Features and Merits and Demerits of IFRS – Benefits of Convergence with IFRS –
Applicability of Ind AS in India.

Module No. 2 Preparation of Financial Statements (Ind AS 1) 12

Frame work for preparation of Financial Statements, presentation of Financial Statement as per
Ind AS 1. Statement of Profit and Loss, Balance Sheet, Statement of changes in Equity, statement
of Cash flow and Notes to accounts. Problems on preparation of Statement of Profit and Loss
and Balance Sheet as per Schedule III of Companies Act, 2013.

Module No. – 3 Provision under Accounting Standard for Items Appear in 10

Financial Statements.
Property, Plant and Equipment (Ind AS-16) - Intangible assets (Ind AS-38) - Impairment of assets
(Ind AS-36) – Inventories (Ind AS 2) - Borrowing costs (Ind AS- 23) – Investment Property (Ind
AS-40) –objectives, Scope, definitions, Recognition Measurement, and disclosures of the above-
mentioned Standards. Simple problems on the above standards.

Module No.- 4 Provisions under Accounting Standards for Items that do not 08
Appear in Financial Statements.
Segment Reporting (Ind AS 108), Related Party Discloser (Ind AS 24), Events Occurring after
Balance Sheet Date (Ind AS 10), Interim Financial Reporting (Ind AS 34).

Module No. - 5 Liability Based Indian Accounting Standards. 05

Provisions, Contingent liabilities, and contingent assets (Ind AS 37) – Scope, provision,
liability, obligating event, legal obligation, constructive obligation, contingent liability,
contingent asset, relationship between provisions and contingent liability, recognition of
provisions, Contingent asset and contingent liability, Measurement and Disclosure of
Information in the Financial Statements.

Skill Development Activities:

1. Explain the structure and functions of Indian Accounting Standards Board
2. Set out the procedure for issue of an Accounting Standard by the Accounting Standards
Board.
3. List out the financial statements in accordance with Ind AS 1 and show the formats of the
same with imaginary figures.
4. Explain the main provisions of Ind AS 2, Ind AS 16 and Ind AS 18
5. State and explain the provisions pertaining to Segment Reporting and Related Party
Disclosure under Ind AS.

Books for Reference:

1. Study material of the Institute of Chartered Accountants of India
2. Anil Kumar, Rajesh Kumar and Mariyappa, Indian Accounting Standards, HPH
3. Miriyala, Ravikanth, Indian Accounting Standards Made Easy, Commercial Law
Publishers
4. Dr.A.L.Saini IFRS for India, , Snow white publications.
5. CA Shibarama Tripathy Roadmap to IFRS and Indian Accounting Standards
6. Ghosh T P, IFRS for Finance Executives Taxman Allied Services Private Limited.

Note: Latest edition of books may be used

 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: COM F1
Name of the Course: Financial Institutions and Markets
Course Credits No. of Hours per Week Total No. of Teaching Hours
3 Credits 3 Hrs. 45 Hrs.

Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field
work etc.,
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Understand the structure of Indian financial system and its constituents.
b) Outline the role of capital and money market in economic development.
c) Comprehend primary and secondary market and its relevance in capital formation.
d) Appraise the role played by banking and development financial institutions in
economic development so far.
e) Understand the different types of NBFCs and their contribution.

Syllabus: Hours
Module No. 1: Financial System in India 08
Introduction – Meaning of Financial System– Financial concepts - Constituents of Financial
System – Structure of Financial System – Role of Financial system- Functions of Financial
System – Development of Financial System in India. Financial Sector Reforms - Financial
System and Economic Development – Weakness of Indian financial system.

Module No. 2: Capital Market & Money Market 08

Capital Market: Meaning –Structure, Importance – Functions – Players in the Capital Market –
Instruments of Capital Market – Components of Capital Market – Recent trends in Capital
Market.
Money Market: Meaning-Structure, functions Importance – Functions – Instrument of
Money Market – Recent trends in Money Market.

Module No. 3: Primary Market & Secondary Market 10

Primary Market: Meaning, features, players of primary market, Instruments in primary market,
Merits and Demerits of primary markets–- Methods of floating new issues: Public issue–Offer
for sale – Right Issue – Private placement – Problems of Indian Primary Markets;
Secondary Market: Meaning, structure, functions, players in Stock Market, Merits and
Demerits of stock markets. Methods in Stock Markets - Recognition of stock exchanges –
Function of stockexchanges of BSE- NSE – OTCI – Listing of securities – Trading and Settlement
Procedure in the Stock Market - Problems of Indian Stock Market; SEBI: Role of SEBI in
Secondary Market.

Module No. 4 Banking & Development Financial Institutions 08

Banking: Introduction – Meaning – Role and functions – Types of Banks; Functions of
Development Financial Institutions, EXIM Bank – NABARD – SIDBI – MUDRA – NHB – LIC
& GIC - UTI – SFCs.

Module No. 5: Non-Banking Financial Companies (NBFCs) & Forex Market 11

Introduction – Meaning- Role – Importance – Types of NBFCs – Loan Companies - Investment
Companies — Leasing & Hire Purchase - Housing Finance, — Chit Funds - Mutual funds -
Venture Capital Funds - Factors & Forfeiting - Credit Rating - Depository and Custodial
Services; (Concept with suitable Examples).
Forex market- Concept- Meaning- Importance-Merits of forex market- Fluctuations in foreign
exchange rates- Causes and Effects.
Skill Developments Activities:
1. List out any five recent Financial Sectors Reforms and analyze them.
2. Collect Share Application Forms of any five different companies who have offered IPO
in the last or present financial year.
3. Collect data on last financial year price rigging and insider trading cases reported as
per SEBI.
4. Visit website of Development Financial Institutions (DFIs) and prepare report on
the history/milestone and functions of the DFIs
5. Identify the Different types of Venture capital firms operating in Karnataka and
their investment.
6. Any other activities, which are relevant to the course.
Books for Reference:
1. Livingston, Miles; Financial Intermediaries; Blackwell
2. Sudhindra Bhat, Financial Institutes and Markets, Excel Books.
3. Niti Bhasin; Banking and Financial Markets in India 1947 To 2007; New Century.
4. Khan M.Y, Indian Financial Systems, Tata McGraw Hill, New Delhi.
5. E Gordon, K. Natarajan (2010). Financial Markets and Services. Himalaya Publishing
House, New Delhi
6. Shashi k Guptha, Nisha Aggarwal & Neeti Guptha (2008), Financial Markets. Kalyani
Publishers, New Delhi
7. Vasanth Desai (2009). Financial Markets and Services. Himalaya Publishing House.
Note: Latest edition of books may be used.
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: COM H1
Name of the Course: Human Resources Development
Course Credits No. of Hours per Total No. of Teaching Hours
Week
3 Credits 3 Hrs. 45 Hrs.

Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group discussion,

Seminar & field work etc.,
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Understand the need of HRD.
b) Comprehend the framework of HRD.
c) Know the models for evaluating the HRD programs.
d) Comprehend the need for employee counselling.
e) Apprehend the HR performance.

Syllabus: Hours
Module No. 1: Conceptual Analysis of HRD 08
Introduction – Meaning and Definition of HRD, Need for HRD-Multiple Goals of HRD, HRD
Department and its Task, HRD for Organizational Effectiveness, HRD in the Indian Context,
HRD Mechanisms, Employee Empowerment, HRD as a Motivational Factor,
Concerns of Trade Unions.

Module No. 2: Frame Work of Human Resource Development 10

Frame work of Human Resource Development - HRD Processes - Assessing HRD Needs
- HRD Model - Designing Effective HRD Program - HRD Interventions- Creating HRD
Programs - Implementing HRD programs - Training Methods - Self Paced/Computer Based/
Company Sponsored Training - On-the-Job and Off-the-Job - Brain Storming - Case Studies -
Role Plays - Simulations – T-Groups - Transactional Analysis.

Module No. 3: Evaluating HRD Programs 08

Introduction- - Models and Frame Work of Evaluation - Assessing the Impact of HRD
Programs -Human Resource Development Applications - Fundamental Concepts of
Socialization - Realistic Job Review - Career Management and Development.

Module No. 4: Management Development 09

Introduction - Employee counselling and wellness services – Counselling as an HRD Activity-
Counselling Programs - Issues in Employee Counselling - Employee Wellness
and Health Promotion Programs - Organizational Strategies Based on Human Resources.

Module No. 5: HR Performance 10

Introduction -Work Force Reduction, Realignment and Retention - HR Performance and Bench
Marking - Impact of Globalization on HRD- Diversity of Work Force - HRD programs for
diverse employees - Expatriate & Repatriate support and development.
Skill Development Activities:
1. Discuss with HR manager on HRD and report on the same.
2. Visit any Organisation in your locality, collect information and report on employee
welfare facilities provided by the company.
3. Meet HR trainer, discuss their role and responsibilities.
4. Visit any Organisation, discuss with employees about effectiveness of training.
5. Any other activities, which are relevant to the course.

Books for Reference:

1. Werner & Desimone, Human Resource Development, Cengage Learning.
2. William E. Blank, Handbook for Developing Competency Based Training Programmes,
Prentice -Hall, New Jersey
3. Uday Kumar Haldar, Human Resource Development, Oxford University Press.
4. Srinivas Kandula, Strategic Human Resource Development, PHI Learning.
5. Nadler, Leonard: Corporate Human Resource Development, Van Nostrand Reinhold,
ASTD, New York.
6. Rao, T.V and Pareek, Udai: Designing and Managing Human Resource Systems, Oxford
IBH Pub. Pvt. Ltd., New Delhi, 2005.
7. Rao, T.V: Readings in HRD, Oxford IBH Pub. Pvt. Ltd., New Delhi, 2004.
8. Viramani, B.R and Seth, Parmila: Evaluating Management Development, Vision Books,
New Delhi.
9. Rao, T.V. (et.al): HRD in the New Economic Environment, Tata McGraw-Hill Pub.Pvt,
Ltd., New Delhi, 2003.
10. Rao, T.V: HRD Audit, Sage Publications, New Delhi.
11. ILO, Teaching and Training Methods for Management Development Hand Book,
McGraw-Hill, New York.
12. Rao, T.V: Human Resource Development, Sage Publications, New Delhi.
13. Kapur, Sashi: Human Resource Development and Training in Practice, Beacon
Books,New Delhi.
Note: Latest Edition of books may be used.
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: COM M1
Name of the Course: Retail Management
Course Credits No. of Hours per Week Total No. of Teaching Hours
3 Credits 3 Hrs. 45 Hrs.

Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,

Course Outcomes: On successful completion of the course, the students’ will be able to
a) Understand the contemporary of retail management, issues, strategies, and trends
in Retailing.
b) Utilize the theories and strategies of retail planning.
c) Perceive the role and responsibilities of store manager and examine the
visual merchandising and its techniques in the present context.
d) Prioritize the factors to be considered while fixing the price in retailing.
e) Comprehend the emerging trends in Retail Industry.

Syllabus: Hours
Module No. 1: Introduction to Retailing 08
Introduction – Meaning and Definition – Characteristics of Retailing -Functions of Retailing-
Types of Retailing- Forms of Retailing based on ownership. Retail Theories- Wheel of
Retailing- RetailLife cycle- Retail Business in India. Influencing factor- Present Indian retail
scenario. International Perspective in Retail Business.

Module No. 2: Consumer Behaviour in Retail Business 10

Buying Decision Process and its Implication on Retailing – Influence of Group and Individual
Factors, Customer Shopping Behaviour, Customer Service and Customer Satisfaction. Retail
Planning Process: Factors to Consider in Preparing a Business Plan –
Implementation – Risk Analysis.

Module No. 3: Retail Operations 10

Factors Influencing location of Store - Market Area Analysis – Trade Area Analysis – Rating
Plan method - Site Evaluation. Retail Operations: Stores Layout and Visual Merchandising,
Stores designing, Space Planning, Inventory Management, Merchandise Management,
Category Management.

Module No. 4: Retail Marketing Mix 07

Product: Decisions Related to Selection of Goods (Merchandise Management
Revisited)Decisions Related to Delivery of Service.
Pricing: Influencing Factors – Approaches to Pricing – Price Sensitivity - Value Pricing –
Markdown Pricing.
Place: Supply Channel-SCM Principles – Retail Logistics – Computerized Replenishment
System-Corporate Replenishment Policies.
Promotion: Setting objectives – Communication Effects - Promotional Mix.

Module No. 5: Impact of Information Technology in Retailing 10

 Non-Store Retailing (E-Retailing) - The Impact of Information Technology in Retailing -
Integrated Systems and Networking – EDI – Bar Coding – Electronic Article Surveillance
Electronic ShelfLabels – Customer Database Management System. Legal Aspects in Retailing,
Social Issues in Retailing, Ethical Issues in Retailing. Artificial Intelligence in Retailing.

Skill Developments Activities:

1) Identify any 10 Retail Business Stores at you Conveniences
2) Visit any Established Retail Mall and Draw a Chart of Product Segmentation
3) Make a list of factors influence on choice of retail stores
4) Conduct a survey after sale service of any retail outlet
5) Contact any retailer, collect the information on factors influencing on retail pricing.
6) Any other activities, which are relevant to the course.

Books for Reference:

a. Barry Bermans and Joel Evans: "Retail Management – A Strategic Approach", PHI New
Delhi,
b. A.J.Lamba, "The Art of Retailing", Tata McGraw-Hill, New Delhi,
c. Swapna Pradhan: Retailing Management, TMH
d. James R. Ogden & Denise T: Integrated Retail Management
e. Levy & Weitz: Retail Management -TMH
f. Rosemary Varley, Mohammed Rafiq-: Retail Management
g. Chetan Bajaj: Retail Management -Oxford Publication.
h. Uniyal & Sinha: Retail Management - Oxford Publications.
i. Suja Nair: Retail Management
j. R.S Tiwari: Retail Management, HPH, New Delhi

Note: Latest edition of books may be used.

 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: COM 5.6 (A)
Name of the Course: Vocational - GST-Law & Practice
Course Credits No. of Hours per Total No. of Teaching Hours
Week
3 Credits (2+0+2) 4 Hrs. 45 Hrs.

Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group

discussion, Seminar & field work etc.,
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Comprehend the concepts of Goods and Services tax.
b) Understand the fundamentals of GST.
c) Analyze the GST Procedures in the Business.
d) Know the GST Assessment and its computation.
Syllabus: Hours
Module No. 1: Introduction to GST 08
Introduction-Meaning and Definition of GST, Objectives, Features, Advantages and
Disadvantages of GST, Taxes subsumed under GST, Structure of GST (Dual Model) - CGST,
SGST and IGST. GST Council, Composition, Powers, and Functions. CGST Act, 2017 - Feature
and Important definitions.

Module No. 2: GST Registration and Taxable Event 10

Registration under GST provision and process. Amendment and cancellation of
registration, Taxable event -Supply of goods and services-Meaning, Scope, and types-
composite supply,
Mixed supply. Determination of time and place of supply of goods and services. Levy and
collection of tax. List of exempted goods and services- Problems.

Module No. 3: Input Tax Credit 08

Input Tax Credit - Eligible and Ineligible Input Tax Credit; Apportionments of Credit and
Blocked Credits; Tax Credit in respect of Capital Goods; Recovery of Excess Tax Credit;
Availability of Tax Credit in special circumstances; Transfer of Input tax, Reverse Charge
Mechanism, tax invoice, Problems on input tax credit.

Module No. 4: GST Assessment 10

Tax Invoice, Credit and Debit Notes, Returns, Audit in GST, Assessment: Self- Assessment,
Summary and Scrutiny. Special Provisions. Taxability of E-Commerce, Anti- Profiteering,
Avoidance of dual control- issues in filing of returns, monthly collection targets, GST Council
meetings.

Module No. 5: Valuations of Goods and Services Under GST 09

Introduction to Valuation under GST, Meaning and Types of Consideration: a) Consideration
received through money b) Consideration not received in money c) Consideration received
fully in money, valuation rules for supply of goods and services:
1) General Valuation Rules; 2) Special Valuation Rules; Other cases for valuation of supply,
imported services, imported goods, valuation for discount. Transaction Value: Meaning and
conditions for transaction value, inclusive transaction value, and exclusive discount excluded
from transaction value. Problems on GST.

Skill Development Activities:

1. Prepare a tax invoice under the GST Act.
2. Write the procedure for registration under GST.
3. Prepare a chart showing rates of GST.
4. Compute taxable value and tax liability with imaginary figures under CGST,
SGST and IGST.
5. List out the exempted Goods and Services under GST.
6. Analyze the custom duties rates of last five years.
7. Any other activities, which are relevant to the course.
Books for Reference:
1. V.S.Datey, Goods and Services Taxes, Taxman.
2. Sathpal Puliana, M. A. Maniyar, Glimpse of Goods and Service Tax, Karnataka
Law Journal Publications, Bangalore.
3. Pullani and Maniyar, Goods and Service Tax, Published by Law
Journal, Bangalore.
4. H.C. Mehrotra and V.P. Agarwal, Goods and Services Tax.
5. H.C. Mehotra and S.P. Goyal, Goods and Services Tax.
6. Ghousia Khatoon, C.M. Naveen Kumar and S.N. Venkatesh, Goods and Services
Tax,Himalaya Publishing House, Bangalore.
7. R.G. Saha, S.K. Podder and Shruthi Prabhakar, Fundamentals of GST
and Customs Act, Himalaya Publishing House.
8. G. B. Baligar, Goods and Services Tax, Ashok Prakashan, Hubli.
Note: Latest edition of text books may be used.
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: COM 5.6 (B)
Name of the Course: Vocational - Digital Marketing
Course Credits No. of Hours per Week Total No. of Teaching Hours
3 Credits (2+0+2) 4 Hrs 45 Hrs
Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group discussion, Seminar &
field work etc.,
Course Outcomes: On successful completion of the course, the students’ will be able to
a. Gain knowledge on Digital Marketing, Email marketing and Content marketing.
b. Understand Search Engine Optimization tools and techniques
c. Gain skills on creation of Google AdWords & Google AdSense
d. Gain knowledge on Social Media Marketing and Web Analytics.
e. Gain knowledge on YouTube Advertising & Conversions.

Syllabus Hours
Module No. 1: Introduction to Digital Marketing 08
Introduction - Meaning of Digital Marketing, Need for Digital Marketing, Digital Marketing
Platforms. Email Marketing: Importance of e-mail marketing, e-mail Marketing platforms,
Creating e-mailers, Creating a Contact Management and Segmentation Strategy, How to create
Effective & Unique e-mail Content, Outlining the Design of Your Marketing e-mails, Open rates
and CTR of e-mail, Drive leads from e-mail, What are opt-in lists , Develop Relationships with
Lead Nurturing & Automation Content Marketing: Understanding Content Marketing,
Generating Content Ideas, Planning a Long-Term Content Strategy, Building a Content Creation
Framework, Becoming an Effective Writer.

Module No. 2: Search Engine Optimization (SEO) 10

Search Engine Optimization (SEO):Meaning of SEO, Importance and Its Growth in recent years, Ecosystem
of a search Engine, kinds of traffic, Keyword Research & Analysis (Free and Paid tool & Extension), Recent
Google Updates & How Google Algorithms works On Page Optimization (OPO), Off-Page Optimization
Misc SEO Tools: Google Webmaster Tools, Site Map Creators, Browser-based analysis tools, Page Rank
tools, Pinging & indexing tools, Dead links identification tools, Open site explorer, Domain
information/who is tools, Quick sprout, Google My Business.

Module No. 3: Google AdWords & Google AdSense 08

Google AdWords: Google Ad-Words Fundamentals, Google AdWords Account Structure, Key
terminologies in Google AdWords, How to Create an AdWords account, Different Types of AdWords and
its Campaign & Ads creation process.
Google AdSense: Understanding ad networks and AdSense's limitations, learning which situations are best
for using AdSense, setting up an AdSense account, creating new ad units, displaying ads on a website,
configuring channels and ad styles, Allowing, and blocking ads, Reviewing the AdSense dashboard,
Running AdSense reports and custom reports, exporting data, Reviewing payee and account settings.

Module No. 4: Social Media Marketing (SMM) & Web Analytics 10

Social Media Marketing (SMM) Facebook Marketing, Twitter Marketing, LinkedIn Marketing, Google plus
Marketing, YouTube Marketing, Pinterest Marketing, Snapchat Marketing, Instagram Marketing. Web
Analytics: The need & important of Web Analytics, Introducing Google Analytics, The Google Analytics
layout, Basic Reporting, Basic Campaign and Conversion Tracking, Google Tag Manager, Social Media
Analytics, Soc CRM & Analytics, Other Web analytics tools, making better decisions, Common mistakes
analysts Make.
Module No. 5: YouTube Advertising (Video Ads) & Conversions 09
YouTube Advertising (Video Ads): YouTube advertising, why should one advertise on you tub
Creating, YouTube campaigns, Choose the audience for video ads, Instream ads, In video ads, In-
search ads, In-display ads, Measuring your YouTube ad performance, Drive leads and sales from
YouTube ads. Conversions: Understanding Conversion Tracking, Types of Conversions, setting
up Conversion Tracking, Optimizing Conversions, track offline conversions, Analysing
conversion data, Conversion optimizer.

Skill Development Activities:

1. Explain the key digital marketing activities needed for competitive success.
2. Examine the concept of Digital Media and benefits to be derived.
3. Recognise the core features of CRM and retention programmes
4. Identify the metrics used in digital marketing.
5. Organise how we can limit the marketing materials we get through e-mail.

Books for Reference:

1. Understanding DIGITAL Marketing, Marketing strategies for engaging the digital
generationDamian Ryan & Calvin Jones
2. The Art of Digital Marketing: The Definitive Guide to Creating Strategic by Ian Dodson
3. Internet Marketing: a practical approach By Alan Charlesworth
4. Social Media Marketing: A Strategic Approach by Melissa Barker, Donald I. Barker,
Nicholas FBormann, Krista E Neher

Note: Latest edition of text books may be used.

 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: COM 5.7
Name of the Course: Employability Skills
Course Credits No. of Hours per Total No. of Teaching Hours
Week
3 Credits (2+0+2) 4 Hrs. 45 Hrs.

Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group

discussion, Seminar & field work etc.,
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Identify vacancies notified by Central and State Government authorities as well as
Private organizations.
b) Solve the problems on quantitative aptitude, logical reasoning and analytical ability.
c) Demonstrate the basic computer skills like MS word, MS excel, MS PPTs. Email
etiquettes Etc.,
d) Exhibit the communication and leadership skills.
e) Conduct self SWOC analysis and set his career goals.
Syllabus: Hours
Module No. 1: Competitive Examinations 06
Competitive Examinations: Central Government/Bodies Examinations: UPSC, SSC, IBPS, LIC,
RRB, RBI, NABARD and Department of Posts. Karnataka State Government Examinations:
KPSC, KEA, KSPEB - Eligibility criteria for various examinations. Common Examination
pattern. Private Organizations: Access vacancies from Naukari.com; Indeed.com; shine.com;
linkedin.com etc.
Practical: Explore various vacancies notified by the above-stated authorities.
Module No. 2: Quantitative Aptitude, Logical Reasoning & Analytical Ability 12
Quantitative Aptitude: Percentage, Profit or Loss calculation, Time and Work, Speed and
Distance, Ratio and Proportion. (Simple problems)
Logical Reasoning: Coding and Decoding, Blood Relations, Directions, and Venn Diagram.
Analytical Ability: Statement and Assumptions and Data Interpretation.
Practical: Conduct Mock Competitive Examination for Quantitative Aptitude, Logical
Reasoning and Analytical Ability.
Module No. 3: Digital Literacy 08
Basic Computer Skills: MS Word and MS Excel (Only Layout, Basic Operations and Shortcut
Keys). MS PowerPoint, Internet and Web Browsing skills, Email Etiquette.
Practical: Draft an Email to the HR of a Company as an aspirant for the job by attaching your
resume.
Module No. 4: Soft Skills 08
Communication Skills: Verbal and Non-verbal Communication, Effective Listening Skills,
Excellent Writing Skills, and Presentation Skills.
Interpersonal Skills: Understanding the Importance of Teamwork, Conflict Resolution, and
Building Positive Relationships with Team Members.
Leadership skills: Importance and Effective Leadership.
Practical: As a team leader write a draft appreciation letter to the team members for the
completion of the project successfully
Module No. 5: Career Development and Workplace Etiquette 06
Career Development: SWOC analysis for Self-assessment, Setting Career Goals and creating a
Career Plan, Job Search Strategies, Interview Skills and Effective Resume Writing.
Workplace Etiquette: Time Management- Importance and Strategies for Effective Time
Management, Dress Code, Personal Grooming, Office and Workplace Manners, Meeting
Etiquette. Work Ethics and Integrity.
Practical: 1. Prepare a resume with at least 2 references.
2. Conduct a mock interview based on the resume prepared by the students.

Books for Reference:

1. Barun K Mitra, Personality Development and Soft Skills, Oxford University Press, New
Delhi.
2. Gitangshu Adhikary, Communication and Corporate Etiquette, Notion Press, Mumbai.
3. Seema Gupta, Soft Skills - Interpersonal & Intrapersonal skills development, V&S
Publishers, New Delhi.
4. Dr. R S Aggarwal, Quantitative Aptitude, S.Chand Publication, New Delhi.
5. Bittu Kumar, Mastering MS Office, V&S Publisher, New Delhi
6. List of Government Competitive Exams, Jobs & Vacancies (exampur.com)
7. https://www.safalta.com
8. https://sarkaariservice.in
Note: Latest edition of text books may be used.
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: COM 6.1
Name of the Course: Advanced Financial Management
Course Credits No. of Hours per Total No. of Teaching Hours
Week
4 Credits 4 Hrs. 60 Hrs.

Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group discussion,

Seminar & field work etc.,
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Understand and determine the overall cost of capital.
b) Comprehend the different advanced capital budgeting techniques.
c) Understand the importance of dividend decisions.
d) Evaluate mergers and acquisition.
e) Enable the ethical and governance issues in financial management.

Syllabus: Hours
Module No. 1: Cost of Capital and Capital Structure Theories 14
Cost of Capital: Meaning and Definition – Significance of Cost of Capital – Types of
Capital – Computation of Cost of Capital – Specific Cost – Cost of Debt – Cost of Preference
Share Capital – Cost of Equity Share Capital – Weighted Average Cost of Capital – Problems.
Theories of capital structures: The Net Income Approach, The Net Operating Income
Approach, Traditional Approach and MM Hypothesis – Problems.

Module No. 2: Risk Analysis in Capital Budgeting 14

Risk Analysis – Types of Risks – Risk and Uncertainty – Techniques of Measuring Risks
– Risk adjusted Discount Rate Approach – Certainty Equivalent Approach – Sensitivity
Analysis - Probability Approach - Standard Deviation and Co-efficient of Variation –
Decision Tree Analysis – Problems.

Module No. 3: Dividend Decision and Theories 14

Introduction - Dividend Decisions: Meaning - Types of Dividends – Types of Dividends
Polices – Significance of Stable Dividend Policy - Determinants of Dividend Policy; Dividend
Theories: Theories of Relevance – Walter’s Model and Gordon’s Model and Theory of
Irrelevance – The Miller-Modigliani (MM) Hypothesis - Problems.

Module No. 4: Mergers and Acquisitions 10

Meaning - Reasons – Types of Combinations - Types of Mergers – Motives and Benefits of
Merger – Financial Evaluation of a Merger - Merger Negotiations – Leverage buyout,
Management Buyout Meaning and Significance of P/E Ratio. Problems on Exchange Ratios
based on Assets Approach, Earnings Approach and Market Value Approach and Impact
of Merger on EPS, Market Price, and Market capitalization.

Module No. 5: Ethical and Governance Issues 08

Introduction to Ethical and Governance Issues: Fundamental Principles, Ethical Issues in
Financial Management, Agency Relationship, Transaction Cost Theory, Governance
Structures and Policies, Social and Environmental Issues, Purpose, and Content of an
Integrated Report.
Skill Development Activities:
1. Visit an organization in your town and collect data about the financial objectives.
2. Compute the specific cost and Weighted average cost of capital of an organization,
you have visited.
3. Case analysis of some live merger reported in business magazines.
4. Meet the financial manager of any company, discuss ethical issues in
financial management.
5. Collect the data relating to dividend policies practices by any two companies.
6. Any other activities, which are relevant to the course.
Books for Reference:
a. I M Pandey, Financial management, Vikas publications, New Delhi.
b. Abrish Guptha, Financial management, Pearson.
c. Khan & Jain, Basic Financial Management, TMH, New Delhi.
d. S N Maheshwari, Principles of Financial Management, Sultan Chand & Sons, New
Delhi.
e. Chandra & Chandra D Bose, Fundamentals of Financial Management, PHI, New Delhi.
f. B. Mariyappa, Advanced Financial Management, Himalaya Publishing House, New
Delhi.
g. Ravi M Kishore, Financial Management, Taxman Publications
h. Prasanna Chandra, Financial Management, Theory and Practice, Tata McGraw Hill.
Note: Latest edition of text books may be used
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: COM 6.2
Name of the Course: Income Tax Law & Practice – II
Course Credits No. of Hours per Week Total No. of Teaching
Hours
4 Credits 4 Hrs. 60 Hrs.

Pedagogy: Classrooms lecture, Case studies, Tutorial classes, Group discussion,

Seminar & field work etc.,
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Understand the procedure for computation of income from business and other Profession.
b) the provisions for determining the capital gains.
c) Compute the income from other sources.
d) Demonstrate the computation of total income of an Individual.
e) Comprehend the assessment procedure and to know the power of income tax
authorities.
Syllabus: Hours
Module No. 1: Profits and Gains of Business and Profession 20
Introduction-Meaning and definition of Business, Profession and Vocation. - Expenses Expressly
allowed - Expenses Expressly Disallowed - Allowable losses - Expressly disallowed expenses and
losses, Expenses allowed on payment basis. Problems on computation of income from business of
a sole trading concern - Problems on computation of income from profession: Medical Practitioner
- Advocate and Chartered Accountants.

Module No. 2: Capital Gains 10

Introduction - Basis for charge - Capital Assets - Types of capital assets – Transfer -Computation of
capital gains – Short term capital gain and long-term capital gain - Exemptions under section 54,
54B, 54EC, 54D, 54F, and 54G. Problems covering the above sections.

Module No. 3: Income from other Sources 10

Introduction - Incomes taxable under Head income other sources – Securities - Types of
Securities - Rules for Grossing up. Ex-interest and cum-interest securities. Bond Washing
Transactions - Computation of Income from other Sources.

Module No. 4: Set Off and Carry Forward of Losses & Assessment of individuals.
10
Introduction – Provisions of Set off and Carry Forward of Losses (Theory only) -
Computation of Total Income and tax liability of an Individual.

Module No. 5: Assessment Procedure and Income Tax Authorities: 10

Introduction - Due date of filing returns, filing of returns by different assesses, E- filing of returns,
Types of Assessment, Permanent Account Number -Meaning, Procedure for obtaining PAN and
transactions were quoting of PAN is compulsory. Income Tax Authorities their Powers and duties.
 Skill Development activities:
1. Visit any chartered accountant office and identify the procedure involved in the
computation of income from profession.
2. List out the different types of capital assets and identify the procedure involved in the
computation of tax for the same.
3. List out the steps involved in the computation of income tax from other sources and
critically examine the same.
4. Identify the Due date for filing the returns and rate of taxes applicable for
individuals.
5. Draw an organization chart of Income Tax department in your locality.
6. Any other activities, which are relevant to the course.

Books for Reference:

1. Mehrotra H.C and T.S.Goyal, Direct taxes, Sahithya Bhavan Publication, Agra.
2. Vinod K. Singhania, Direct Taxes, Taxman Publication Private Ltd, New Delhi .
3. Gaur and Narang, Law and practice of Income Tax, Kalyani Publication Ludhiana.
4. Bhagawathi Prasad, Direct Taxes.
5. B.Mariyappa, Income tax Law and Practice-II, Himalaya Publishing House. Delhi.
6. Dr. Saha, Law and Practice of Income Tax, Himalaya Publishing House.

Note: Latest edition of text books may be used.

 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: COM 6.3
Name of the Course: Management Accounting
Course Credits No. of Hours per Total No. of Teaching Hours
Week
4 Credits 4 Hrs. 60 Hrs.

Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group discussion,

Seminar & field work etc.,

Course Outcomes: On successful completion of the course, the students’ will be able to
a) Demonstrate the significance of management accounting in decision making.
b) Analyze and interpret the corporate financial statements by using various techniques.
c) Compare the financial performance of corporates through ratio analysis.
d) Understand the latest provisions in preparing cash flow statement.
e) Comprehend the significance of management audit and examine the corporate reports
of Management Review and Governance.
Syllabus: Hours
Module No. 1: Introduction to Management Accounting 12
Introduction – Concept – Meaning and Definition - Significance - Scope - Objectives and
Functions - Difference between Financial Accounting, Cost Accounting and Management
Accounting - Advantages and Limitations of Management Accounting - Management
Accountant: Role and Functions of Management Accountant.

Module No. 2: Financial Statements Analysis and Interpretation 14

Introduction – Meaning and Nature of financial statements - Limitations of financial statements
- Essentials of a good financial statement. Analysis and interpretations- Meaning and definition
of Financial of analysis, types of analysis, Techniques of Financial Analysis -
Comparative Statements, Common Size Statements and Trend Analysis - Problems.

Module No. 3: Ratio Analysis 14

Introduction - Meaning and Definition of Ratio Analysis, Uses & Limitations of Ratio Analysis –
Classification of ratios: Liquidity ratios: Current ratio, Liquid ratio, and Absolute liquid ratio;
Solvency ratios: Debt equity ratio, Proprietary ratio, and Capital gearing ratio - Earning per share
and return on capital employed; Profitability ratios: Gross profit ratio - Net profit ratio –
Operating ratio, and Operating profit ratio. Turnover ratios: Inventory turnover ratio - Debtors
turnover ratio Debt collection period - Creditors turnover ratio -Debt payment period, Assets
turnover ratio, Earnings per share and Price Earnings Ratio. Problems on Ratio Analysis.

Module No. 4: Cashflow Analysis 12

Introduction- Meaning and Definition, Merits and Demerits, Provisions of Ind AS 7. Procedure
of cash flow statement. Concept of cash and cash equivalent, Classification of Cash flows,
Preparation of cashflow statement as per Ind AS 7 (Problems under Indirect method only),
differences between cash flow and Fund flow statements.

Module No. 5: Management Audit & Reports on Management 08

Introduction – Meaning –Nature – Scope - Importance – Need - Objectives of management audit -
Differences between Financial Audit and Management Audit - Steps involved in Management
Audit. Reports on Management Review and Governance: Introduction - Report of Board of
Directors - Management discussion analysis- Annual Report on CSR.

Skill Development Activities:

1. Meet Management accountant and discuss his role in decision making in an Enterprise.
2. Collect financial statements of any one corporate entity for two year and prepare a
comparative statement and analyze the financial position.
3. Collect financial statements of any one corporate entity, analyze the same by using ratio
analysis.
4. Prepare a cash flow statement
5. Meet the management accountant, discuss the steps involved in management audit.
6. Collect reports of any two corporates, analyze the management review and governance
of the same.
7. Any other activities, which are relevant to the course.
Books for Reference:
1. Study Materials of ICAI on Management Accounting (Updated)
2. Study Materials of ICMAI on Management Accounting
3. Charles T. Horngren, Gary L. Sundem, Dave Burgstahler, Jeff O. Schatzberg,
Introduction to Management Accounting, Pearson Education.
4. B Mariyappa Management Accounting Himalaya Publishing House New Delhi
5. Khan, M.Y. and Jain, P.K. Management Accounting. McGraw Hill Education.
6. Arora, M.N. Management Accounting, Vikas Publishing House, New Delhi
7. Maheshwari, S.N. and S.N. Mittal, Management Accounting. Shree Mahavir Book
Depot, New Delhi.
Note: Latest edition of text books may be used.
 Name of the Programme: Bachelor of Commerce (B.Com)
Course Code: COM A2
Name of the Course: Indian Accounting Standards-2
Course No. of Hours per Total No of
Credits Week Teaching Hours
3 Credits 3 Hrs. 45 Hrs.
Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group discussion,
Seminar & field work etc.,
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Understand the preparation of consolidated financial statements as per Ind AS
b) Learn the disclosures in the financial statements
c) Understand the latest provisions of measurement-based accounting policies.
d) Comprehend the Accounting and Reporting of Financial Instruments
e) Analyze the Revenue based accounting standard.
Syllabus Hours
Module-1 Consolidated Financial Statement (Ind AS 110) 9
Meaning and Definition- Holding Company and Subsidiary Company, Steps in Preparation of
consolidated Financial Statements, Capital profit, Revenue profit, Non-controlling Interest and
Goodwill or Capital Reserve and Unreleased profit, and mutual indebtedness. Problems on
Preparation of Consolidated Balance Sheet.

Module No. 2 Disclosures in the Financial Statements 9

Employee benefits (Ind AS 19), Earnings per Share (Ind AS 33), Lease (Ind AS 116), Interim
Financial Reporting (Ind AS 34), Share-based Payment (Ind AS 102).

Module No. 3 Measurement Based on Accounting Policies 9

Accounting Policies, Changes in Accounting Estimates and Errors (Ind AS 8), First time adoption
of Ind AS (Ind As 101), Accounting for Government Grants and Disclosure of Government
Assistance (Ind AS 20) and Share Based Payment (Ind AS 102)

Module No. 4 Accounting and Reporting of Financial Instruments 9

Presentation of Financial Instruments (Ind AS 32) – Meaning, Financial Assets, Financial Liabilities
- Presentation Recognition and Measurement of financial Instruments (Ind AS 39) – Initial and
Subsequent Recognition and measurement of Financial Assets and Financial Liabilities,
Derecognition of Financial Assets and Financial Liabilities- Disclosures of Financial Instruments
(Ind AS 107).

Module No. 5 Revenue based accounting standard. 9

Revenue from Contracts with Customers (Ind AS 115), Fair Value Measurement (Ind AS 113),
Practical Provisions, and problems on the above standards.

Skill Development Activities:

1. Prepare consolidated Balance sheet with imaginary figures.

2. Make a list of Indian Accounting Standards
3. Make disclosures of any five Indian Accounting Standards.
 4. Study the compliance with the requirements of Indian Accounting standards as
disclosed in the Notes to Accounts in Annual Reports.

Books for Reference:

1. Study material of the Institute of Chartered Accountants of India
2. Anil Kumar, Rajesh Kumar and Mariyappa, Indian Accounting Standards, HPH
3. Miriyala, Ravikanth, Indian Accounting Standards Made Easy, Commercial Law
Publishers
4. Dr.A.L.Saini IFRS for India, , Snow white publications.
5. CA Shibarama Tripathy Roadmap to IFRS and Indian Accounting
Standards
6. Ghosh T P, IFRS for Finance Executives Taxman Allied Services Private
Limited.
Note: Latest edition of text books may be used
 Name of the Program: Bachelor of Commerce
(B.Com.)
Course Code: COM F2
Name of the Course: Investment Management
Course Credits No. of Hours per Week Total No. of Teaching Hours
3 Credits 3 Hrs. 45 Hrs.
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Understand the concept of investments, its features, and various instruments.
b) Comprehend the functioning of secondary market in India.
c) Underline the concept of risk and return and their relevance in purchasing and
selling of securities.
d) Illustrate the valuation of securities and finding out the values for purchase and sale of
securities.
e) Demonstrate the fundamental analysis to analyze the company for purchase and
sale of securities and technical analysis for trading in the share market.

Syllabus: Hour
s
Module No. 1: Concept of Investment 07
Introduction - Investment: Attributes, Economic vs. Financial Investment, Investment and
speculation, Features of a good investment, Investment Process. Financial Instruments: Money
Market Instruments, Capital Market Instruments. Derivatives.

Module No. 2: Fundamental Analysis 12

Fundamental analysis-EIC Frame Work, Global Economy, Domestic Economy, Business
Cycles, Industry Analysis and Company Analysis. Valuation of securities: Valuation of Bonds
and debentures and preference shares, equity shares- no growth rate, normal growth rate and
super normal growth rate.

Module No. 3: Risk & Return 10

Risk and Return Concepts: Concept of Risk, Types of Risk- Systematic risk, Unsystematic risk,
Calculation of Risk and returns. Portfolio Risk and Return: Expected returns of a portfolio,
Calculation of Portfolio Risk and Return.

Module No. 4 Technical Analysis 08

Technical Analysis – Concept, Theories- Dow Theory, Eliot wave theory. Charts-Types, Trend and
Trend Reversal Patterns. Mathematical Indicators – Moving averages, ROC, RSI, and Market
Indicators. Forms of Market Efficiency, Empirical test for different forms of market efficiency

Module No. 5: Portfolio Management 8

Portfolio Management: Meaning, Need, Objectives, process of Portfolio management, Selection
of securities and Portfolio analysis. Construction of optimal portfolio using Sharpe’s Single Index
Model. Portfolio Performance evaluation (Theory only).
Skill Developments Activities:
1. Collect and compare the data on financial instruments selected for investment from
any five investors.
2. Open Demat account, learn how to trade in stock market and submit the report on
prospectus and challenges of stock trading.
3. Discuss with investors on systematic and unsystematic risk analysis, submit report on the
same.
4. Calculate the intrinsic value of any five bonds listed on BSE / NSE, making
necessary assumptions.
5. Summaries the parameters of ‘Economy Analysis’ of any five countries and give your
inference.
6. Any other activities, which are relevant to the course.

Books for Reference:

1. Bodie ZVI, Kane Alex, Marcus J Alan and Mohanty Pitabas., Investments, Tata
McGraw HillPublishing Company Limited, New Delhi.
2. Sharpe F. William, Alexander J Gordon and Bailey V Jeffery, Investments, Prentice
Hall of India Private Limited, New Delhi.
3. Fischer E Donald and Jordan J Ronald., Security Analysis and Portfolio Management,
Prentice Hall of India Private Limited, New Delhi.
4. Kevin S., Portfolio Management, PHI, New Delhi.
5. Punithavathy Pandian, Security Analysis and Portfolio Management, Vikas
Publishing House Private Limited, New Delhi.
6. Prasanna Chandra, Investment Analysis and Portfolio Management, Tata McGraw Hill
Publishing Company Limited, New Delhi.
Note: Latest edition of text books may be used.
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: COM H2
Name of the Course: Cultural Diversity at Work Place
Course Credits No. of Hours per Total No. of Teaching Hours
Week
3 Credits 3 Hrs. 45 Hrs.

Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Understand, interpret question reflect upon and engage with the notion of
“Diversity.”
b) Recall the cultural diversity at work place in an organization.
c) Support the business case for workforce diversity and inclusion.
d) Identify diversity and work respecting cross cultural environment.
e) Assess contemporary organizational strategies for managing workforce diversity
and inclusion.

Syllabus: Hours
Module No. 1: Introduction to Diversity 10
Introduction to cultural diversity in organizations, Evolution of Diversity Management, Over
View of Diversity, Advantages of Diversity, identifying characteristics of diversity, Scope-
Challenges and issues in diversity management, Understanding the nature of Diversity –
Cultural Diversity – Global Organizations- Global Diversity.

Module No. 2: Exploring Differences 08

Introduction -Exploring our and others' differences, including sources of our identity.
Difference and power: Concepts of prejudice, discrimination, dehumanization, and oppression.

Module No. 3: Visions of Diversity and Cross-Cultural Management 10

Models and visions of diversity in society and organizations: Justice, fairness, and group and
individual differences. Cross-Cultural Management: Meaning and Concepts, Frameworks in
Cross-Cultural Management: Kluckhohn and Strodtbeck framework, Hofstede’s Cultural
Dimensions, Trompenaars’s Dimensions, Schwartz Value Survey, GLOBE study.

Module No. 4: Skills and Competencies 08

Skills and competencies for multicultural teams and workplaces/ Organizational assessment and
change for diversity and inclusion, Diversity Strategies. Creating Multicultural Organisations.

Module 5: Recent Trends in Diversity Management 09

Emerging workforce trends–Dual-career couples–Cultural issues in international working on
work-life balance–Managing multi-cultural teams: Issues and challenges, Global demographic
trends: Impact on diversity management, Social psychological perspective on workforce
diversity, Diversity Management in IT organizations Contemporary Issues in Workplace
Diversity.
Skill Development Activities:
1. Visit any MNCs, identify and report on the cultural diversity in an organization.
2. Interact and list out the ways in which dehumanization done in public/
private sector organization.
3. Interact with HR Manager of any MNCs, explore and report on cross cultural
management.
4. Explore the benefits of multi-cultural organizations.
5. Examine and report on diversity management in select IT organizations.
6. Any other activities, which are relevant to the course.
Books for Reference:
1. Bell, M.P. (2012). Diversity in organizations (2nd Ed.). Mason, OH: Cengage.
2. Harvey, C.P. & Allard, M.J. (2015). Understanding and managing
diversity: Readings, cases, and exercises (6th Ed.). Upper Saddle River, NJ:
Pearson.

Note: Latest edition of text books may be used.

 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: COM M2
Name of the Course: Customer Relationship Management
Course Credits No. of Hours per Total No. of Teaching Hours
Week
3 Credits 3 Hrs. 45 Hrs.

Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group discussion, Seminar &
field work etc.,
Course Outcomes: On successful completion of the course, the students will be able to
a) To be aware of the nuances of customer relationship.
b) To analyze the CRM link with the other aspects of marketing.
c) To impart the basic knowledge of the Role of CRM in increasing the sales of the
company.
d) To make the students aware of the different CRM models in service industry.
e) To make the students aware and analyze the different issues in CRM

Syllabus: Hours
Module No. 1: Evolution of Customer Relationship 10
Introduction - CRM- Definition, Emergence of CRM Practice, Factors responsible for CRM
growth, CRM process, framework of CRM, Benefits of CRM, Types of CRM, Scope of CRM,
Customer Profitability, Features Trends in CRM, CRM and Cost-Benefit Analysis, CRM, and
Relationship Marketing.

Module No. 2: CRM Concepts 10

Introduction - Customer Value, Customer Expectation, Customer Satisfaction, Customer
Centricity, Customer Acquisition, Customer Retention, Customer Loyalty, Customer Lifetime
Value. Customer Experience Management, Customer Profitability, Enterprise Marketing
Management, Customer Satisfaction Measurements, Web based Customer Support.

Module No. 3: Planning for CRM 08

Introduction -Steps in Planning-Building Customer Centricity, Setting CRM Objectives, Defining
Data Requirements, Planning Desired Outputs, Relevant issues while planning the Outputs,
Elements of CRM plan, CRM Strategy: The Strategy Development Process, Customer Strategy
Grid.

Module No. 4: CRM and Marketing Strategy 07

Introduction - CRM Marketing Initiatives, Sales Force Automation, Campaign Management,
Call Centers. Practice of CRM: CRM in Consumer Markets, CRM in Services Sector, CRM in
Mass Markets, CRM in Manufacturing Sector.

Module 5: CRM Planning and Implementation 10

Introduction - Issues and Problems in implementing CRM, Information Technology tools
in CRM, Challenges of CRM Implementation. CRM Implementation Roadmap, Road Map
(RM) Performance: Measuring CRM performance, CRM Metrics.
Skill Development Activities:
1. Visit any bank, identify, and note customer relationship management by banker.
2. Conduct online survey on customer satisfaction of insurance products of any
company.
3. Visit any telecommunication retail service outlet, discuss CRM related aspects with
CRM manager.
4. Discuss from any five call centre employees on how their work helps to maintain customer
relationship.
5. Prepare report how technology impacts on CRM.
6. Any other activities, which are relevant to the course.

Books for Reference:

1. Francis Buttle, Stan Maklan, Customer Relationship Management: Concepts and
Technologies, 3rd edition, Routledge Publishers, 2015
2. Kumar, V., Reinartz, Werner Customer Relationship Management Concept,
Strategy and Tools, 1st edition, Springer Texts, 2014.
3. Jagdish N.Sheth, Atul Parvatiyar & G.Shainesh, “Customer Relationship
Management,” Emerging Concepts, Tools and Application,” 2010, TMH
4. Dilip Soman & Sara N-Marandi,” Managing Customer Value” 1st edition, 2014,
Cambridge.
5. Alok Kumar Rai, “Customer Relationship Management: Concepts and Cases,”
2008, PHI.
6. Ken Burnett, the Handbook of Key “Customer Relationship Management,” 2010,
Pearson Education.
7. Mukesh Chaturvedi, Abinav Chaturvedi, “Customer Relationship Management- An
Indian Perspective,” 2010 Excel Books, 2nd edition

Note: Latest edition of text books may be used.

 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: COM 6.6 (A)
Name of the Course: Vocational - Assessment of Persons other than Individuals and
Filing of ITRs
Course Credits No. of Hours per Total No. of Teaching Hours
Week
3 Credits (2+0+2) 4 Hrs. 45 Hrs.

Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group discussion,

Seminar & field work etc.,
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Understand the calculation of Depreciation and allowance
b) Comprehend the assessment of partnership Firms and determine the tax liability.
c) Comprehend the assessment of corporate entities and determine the tax liability.
d) Equip with understanding of intensive knowledge on analysis of all forms of ITR
Forms along with the Overview ITR Forms and e-filing.

Syllabus: Hours
Module No. 1: Depreciation and Investment Allowance 08
Introduction-Meaning of Depreciation, Important points regarding depreciation, Conditions
for allowance of Depreciation, Assets eligible for depreciation, important terms for
computation of depreciation allowance. Problems.

Module No. 2: Assessment of Partnership firms 10

Definition of Partnership, Firm and Partners – Assessment of Firms (Section 184) – Computation
of Firm’s Business Income – Treatment of Interest, Commission, Remuneration received by
partners (Sec 40b). Presumptive taxation (44AD) Problems on Computation of total income and
tax liability of firms (Use of available software package for computation of tax liability, Related
Forms and Challans).

Module No. 3: Assessment of Companies. 10

Introduction-Meaning and Definition of Company-Types of Companies under Income tax Act -
– Problems on computation of total income of companies- Including Minimum Alternate Tax
(115JB) Applicable Deductions u/s 80IA, 80IB, 80IC, 80G - Problems on Computation of Tax
Liability (Use of Software Package-Quick Books/ Electro com)

Module No. 4: Tax Under E-Environment 12

Filing of Income tax returns (ITR) – Types income tax return forms- benefit of filing ITR- different
sections of ITR returns- document required to filing ITR –form 26AS significance returns-
Advance Tax Sections-Tax Deducted at Source (TDS)- online payment of tax- problems on
Advance Tax and TDS.] E-filing of return on Income Tax Portal, Verification of ITR.

Module No. 5: Case laws and Amendments 05

Introduction - Recent Amendments in Filing of Returns as per Finance Bill; Recent Case Laws for
guidance. Depute the students at least two weeks to any Audit Firm to learn practically the filing
of Returns of various kinds of assesses. Like individuals, Firms and Companies.
Skill Development Activities:
1) Prepare a chart showing rates of depreciation for different assets.
2) Calculate the Eligible Remuneration to working partners as per Income tax rules
with imaginary figures.
3) Narrate the procedure for calculation of Book Profit.
4) Students should able to e-file and understand ITR forms.
5) Any other activities, which are relevant to the course
Books for Reference:
1. Vinod K Singhania – “Direct Taxes - Law and Practice,” Taxman Publications
2. H C Mehrotra and Goyal, “Direct Taxes,” Sahitya Bhavan Publications
3. Gaur and Narang; Direct Taxes, Kalyani Publishers
4. Rajiva S. Mishra –Direct & Indirect Tax 5. Santhil & Santhil : Business taxation.
5. B. Mariyappa Business Tax Himalaya Publication House. New Delhi.

Note: Latest edition of text books may be used.

 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: COM 6.6 (B)
Name of the Course: Vocational - E-Commerce
Course Credits No. of Hours per Total No. of Teaching Hours
Week
3 Credits (2+0+2) 4 Hrs. 45 Hrs.

Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group

discussion,Seminar & field work etc.,
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Comprehend the concepts of E-commerce
b) Understand the e-retailing benefits and key success factors
c) Analyze the benefits of EDI
d) To understand Cyber security
e) Know the Issues in E-commerce.

Syllabus: Hours
Module No. 1: E-commerce and its Technological Aspects 08
Overview of developments in Information Technology and Defining E-Commerce: The scope
of E-commerce, Electronic Market, Electronic Data Interchange, Internet Commerce, Benefits,
and limitations of E-Commerce, produce a generic framework for E-Commerce,
Architectural framework of Electronic Commerce, Web based E-Commerce Architecture.
.
Module No. 2: Consumer Oriented E Commerce 10
E-Retailing, Traditional retailing and e-retailing, Benefits of e-retailing, Key success factors,
Models of e-retailing, Features of e-retailing. e-services: Categories of e-services, Web-enabled
services, matchmaking services, Information-selling on the web, e-entertainment, Auctions, and
other specialized services. Business to Business Electronic Commerce.

Module No. 3: Electronic Data Interchange: 10

Benefits of EDI, EDI technology, EDI standards, EDI communications, EDI Implementation,
EDI Agreements, EDI Security. Electronic Payment Systems, Need of Electronic Payment System:
Study and examine the use of Electronic Payment system and the protocols used, Electronic Fund
Transfer and secure electronic transaction protocol for credit card payment. Digital economy:
Identify the methods of payments on the net – Electronic Cash, cheque, and credit cards on
the Internet.

Module No. 4: Security in E Commerce Threats in Computer Systems: 08

Virus, Cyber Crime Network Security: Encryption, Protecting Web server with a Firewall,
Firewalland the Security Policy, Network Firewalls and Application Firewalls, Proxy Server.

Module No. 5: Issues in E-Commerce 09

Understanding Ethical, Social and Political issues in E-Commerce: A model for Organizing
the issues, Basic Ethical Concepts, Analyzing Ethical Dilemmas, Candidate Ethical Principles
Privacy, and Information Rights: Information collected at E-Commerce Websites, The Concept
of Privacy, Legal protections Intellectual Property Rights: Types of Intellectual Property
Protection, Governance.
 Development Activities:
out the
1. List
about E-Commerce
companies India.
in
2. Learn content marketing.
Buildsearch engine optimization
A Explore E-Commerce platforms. knowledge.
5 Develop E-Marketing skills.
6. Visit any E-Retailing outlets.
Books for References:
1 Kenneth C. Laudon,E-Commerce: Business,
2. S.J. Joseph, E-Commerce: an Indian Technology,Society, 4th Edition,Pearson
3. Kenneth C. Laudon and Carlo Guercioperspective, PHI
Traver, E-Commerce, Pearson Education.
4. David Whiteley, E-commerce: Strategy,
Education Technology and Applications, McGraw Hil
5. Bharat Bhaskar, Electronic Commerce:
6. McGraw Hill Education
Framework, Technology and Application, 4th Ed.,
7. T Joseph,E-Commerce: An Indian Perspective, PHI Learning
8. KK Bajaj and Debjani Nag, E-commerce, MGraw HillEducation
9. TN Chhabra, E-Comnerce, Dhanpat Rai & Co.
10. Sushila Madan, E-Commerce,Taxman.
11. TN Chhabra, Hem Chand Jain, and Aruna Jain, An Introduction to HTML, Dhanpat Rai &
Co.
Note: Latest edition of text books may be used.

Co-Ürdinator
Department of Commerçe

DepartmentCHAIRPERSON
Karnataka State Akkamahadevi
Women's University, Vijayapuc of Managemen/&
A.W.U. VIJAYAHURA. Commerce