Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

LOYOLA ACADEMY
ALWAL, SECUNDERABAD 500 010 TS
(Autonomous and affiliated to Osmania University)
A “College with Potential for Excellence” by UGC
www.loyolaacademyugpg.ac.in Ph: 040-27862363 / 27860077.

SYLLABUS

OF

B. COM BUSINESS STUDIES

FOR THE ACADEMIC YEAR

2023 - 24

DEPARTMENT OF COMMERCE
LOYOLA ACADEMY

B.Com (Business Studies) 1 Academic Year 2023 – 2024 (CBCS)

Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

PROGRAMME OUTCOMES: B
B. Com Business Studies

PO1 Business and Management Knowledge: Apply the in-depth

depth knowledge acquired in the
disciplines of Commerce, Business and Management, E
E-commerce,
commerce, finance, accounting,
auditing, marketing to solve complex problems in the business world.

PO2 Development of Business Solutions: Identify, formulate and develop solutions in

different fields such as Banking, Insurance, and Finance. Core competencies can be gained to
impart skills in Accounting, Management and Leadership, Communication and Overall
Personality development.

PO3 Solving Research Problems: Utilize Research Methodology and Project work to infer
and interpret data in order to provide valid conclusions in business.

PO4 Modern Business tools and Techniques: explain, select, analyze and apply relevant
management techniques, resources, modern bus
business
iness tools, models and practices for holistic
development of the learner.

PO5 The Manager, the businessman, the entrepreneur and the Society: Apply contextual
and skill-based
based knowledge to identify the micro and macro factors which affect an
organization.

PO6 Practical exposures: identify and equip learners to face the modern day challenges in
Commerce and business.

PO7 Globalization and Ethics: Design and apply value based curriculum committed to
professional ethics and responsibilities, so as to render global citizens with a human touch.

Programme Specific Outcomes – (B.Com Business Studies)

POS1. Appraise the multi-dimensional

dimensional business situations
situations and assess the financial health of
companies by understanding and applying the wide knowledge of accounting, technical and
analytical skills obtained from various core courses such as Financial Accounting, Financial
Management, Business Statistics, Bus
Business
iness Economics, International Business etc.

POS2. Develop problem solving skills, technical skills, leadership skills, communication
skills and inter personal skills so as to enable them to establish and/or manage their business
effectively.

B.Com (Business Studies) 2 Academic Year 2023 – 2024 (CBCS)

Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

POS3. Integrate
ate knowledge, skill and attitude that will sustain an environment of learning,
creativity and ethics among the students and also make them good citizens with excellent
professional attitude in the corporate world.

POS4. Create better solutions to the prob

problems
lems in the field of commerce by advancing
research in Finance, Marketing, and Human Resources etc.

B.Com (Business Studies) 3 Academic Year 2023 – 2024 (CBCS)

Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

LOYOLA ACADEMY DEGREE & PG COLLEGE

Scheme of instruction for B.COM (Business Studies)

I Year
SEMESTER - I SEMESTER - II
THEORY THEORY
1 BE18101 Business English - I 1 BE18201 Business English – II
2 IC19101 Indian Heritage and Culture 2 VE18201 Value Education and Personality
Development
3 BC22001 Business Organization and Management 3 BC22006 Company Law – I
4 BC22002 Financial Accounting – I 4 BC22007 Financial Accounting - II
5 BC22090 Micro Economics 5 BC22088 Banking Theory & Practice
6 BC22003 Fundamentals of Information Technology 6 BC22084 Business Mathematics
PRACTICALS PRACTICALS
7 BC22005 Fundamentals of Information Technology 7 BC22010 Company Law – I
8 BC22004 Financial Accounting – I 9 BC22009 Financial Accounting - II
9 BC22001P Business Organization and Management 10 BC22089 Banking Theory & Practice
11 BC22085 Business Mathematics

II Year
SEMESTER - III SEMESTER - IV
THEORY THEORY
1 CB22301 E-Commerce 1 CB22401 Foundation of Digital Marketing & Web
Design
2 G18CB1T Banking (GE) 2 ES18201 Environmental Studies & Gender
G18CB1T Sensitization
3 BC2201 Company Law – II 3 BC22014 Direct Tax
4 BC22012 Advanced Accounting 4 CB22402 Entrepreneurship Development
5 BC22086 Business Statistics 5 BC22015 Corporate Accounting
6 CB22302 Financial Services & Markets 6 CB22403 Financial Institutions & Markets
PRACTICALS PRACTICALS
7 G18CB1T Banking (GE) 7 CB22404 Entrepreneurship Development
G18CB1T
8 BC22013 Company Law – II 8 CB22403 Financial Institutions & Markets
9 BC22087 Business Statistics

III Year
SEMESTER - V SEMESTER - VI
THEORY THEORY
1 CB18503 Financial Management 1 CB18602 E- Commerce
2 CB18504 Cost Accounting –I 2 BC18024 Financial Statement Analysis
3 CB18505 Entrepreneurship Development 3 CB18603 Cost Accounting II
CB18506 Marketing Management BC18022/ DSE-3
BC18021 A-Auditing & Accounting Standards
B- Company Law
4 DSE-1 4 DSE-4
CB18501/ A-Retailing
Retailing Marketing & consumer A- International Marketing & Export
BC18020/
BC18014 Relationship Management. Management
CB18601
B-International Business B-Principles
Principles of Insurance
5 DSE-2 5
CB18502/ A-Public
Public Relation& Corporate
BC18015 Communication
B-Human
Human Resource Management
PRACTICALS
6 CB18604 Project work (P)

B.Com (Business Studies) 4 Academic Year 2023 – 2024 (CBCS)

 Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

YEAR-WISE
WISE AND SEMESTER WISE DISTRIBUTION OF SUBJECTS
DEPARTMENT OF COMMERCE – B. COM BUSINESS STUDIES
FIRST SEMESTER ACADEMIC YEAR 2023
2023-24 OF 2023-26
26 BATCH (CBCS)

Sl. Subject Title of the Hours/ Duration of Marks Credits

Part
No. Code Subject week Exam (Hrs) Internal External Total
THEORY
BE 23101 Business English
English-I
1 I 3 3 40 60 100 3
(AECC-1)
Indian Heritage&
2 I IC 23101 2 3 40 60 100 2
culture (AECC
(AECC-2)
Micro Economics
3 II BC22090 5 3 40 60 100 5
(GE-1)
Fundamentals of
Information
4 II BC22003 4 3 40 60 100 3
Technology
(SEC-1)
Financial
5 II BC22002 Accounting – I 4 3 40 60 100 4
(CORE-1)
Business
Organization and
6 II BC22001 4 3 40 60 100 3
Management
(CORE-2)

PRACTICALS
Fundamentals of
Information
7 II BC22005 2 3 40 60 100 2
Technology
(SEC-1)
Financial
8 II BC22004 Accounting-II 2 3 40 60 100 1
(CORE-1)
Business
Organization and
9 II BC22001 2 3 40 60 100 2
Management
(CORE-2)
TOTAL 28 360 540 900 25

B.Com (Business Studies) 5 Academic Year 2023 – 2024 (CBCS)

Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

BUSINESS ENGLISH - I
Credits: 3
I Year/I Semester
Subject Code: BE18101 No. of lecture hours: 45
Objectives:
● To students significantly improve their ability to write effective business
communication.
● To help students meet a wider range of writing demands in business context to suit a
varied clientele.
● To make them understand basic expressions, questions and statements about self and
work in predictablele situations.
● To develop collaborative group communication and writing skills.
Course Outcome:
● CO1.. Students will be able to identify elements, forms and style of letters.
● CO2.. They will be able to create quotations related to inviting, sending and placing
orders.
● CO3. Students will be able to identify qualities and functions of a Sales Letter.
● CO4.. Students will be able to use the format of a Sales Letter.
● CO5. They will also be able to understand and write the functions, structure and types
of Memorandum.
● CO6.. Students will be able to understand and design a notice, agenda and minutes.
● CO7.. They will be able to demonstrate the guidelines for answering and making
makin
effective telephone calls.
● CO8.. They will be able to understand and implement Note making.
● CO9.. Students will use the strategies for reading comprehension and recognize the
aspects of efficient training.
● C10.. They will also have a better understanding of scanning and proof reading
incomprehension

UNIT-I 9 Hrs
Structure and Layout of Letters, Quotations, Orders & Tenders
Elements, forms and style of letters (3)
Inviting and sending quotations & Tenders (4)
Placing orders (2)
UNIT-II 9Hrs
Sales Letters
Qualities and Functions of a Sales letter (2)
Format of a Sales letter (3)
Specimen Sales letter (4)

UNIT-III 9Hrs

Memorandum, Notices, Agenda and Minutes

Functions and structure of a memorandum (1)
Types of memorandum (1)
Specimen memorandum (1)
Format of Notice, Agenda and Minutes (3)
Specimen notices, agenda and minutes (3)

B.Com (Business Studies) 6 Academic Year 2023 – 2024 (CBCS)

Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

UNIT-IV 9 Hrs
Telephone skills and Note making
Making effective telephone calls (1)
General guidelines for answering the telephone (1)
How to note down telephone messages (2)
Format of note making (2)
Specimen note making (3)

UNIT-V 9 Hrs
Reading Comprehension
Strategies
trategies for reading comprehension (2)
Aspects of efficient reading (2)
Speed, accuracy skimming, scanning and proof reading (2)
Factual comprehension (1)
Specimen comprehension (2)

ESSENTIAL READING
1. Dutt, Kiranmai P., Raghavan, Geetha., and Prakash C.L.N. 2011. A Course in
Communication Skills.Cambridge
Cambridge University Press, New Delhi.
2. Gruscendorf, Marion. 2007. English for Presentations.. Oxford Publication Oxford,
U.K.
3. Pal, Rajendra ., and Sulthan, Korlahalli
Korla J.S. 2010. Essentials of Business
Communication.. Sultan Chand & Sons Publishers, New Delhi.
4. Rai, Urmila., and Rai, S.M. 2002. Business Communication.. Himalaya Publishing
House, Mumbai.

B.Com (Business Studies) 7 Academic Year 2023 – 2024 (CBCS)

Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

INDIAN HERITAGE AND CULTURE

Credits: 2 I Year / Semester: I

Subject Code : IC 19001 No. of lecture hours: 30

Objectives:

● To apprise the students with a sound background of Indian Culture.

● To equip the students with social & community problems of India.
● To prepare the student for civil service exams where Indian Heritage & Culture paper is
compulsory for all the streams.
Course Outcomes:
● CO1.. To understand better about the origin of ancient Indian culture and the
contributions of great rulers from both north and south India for Indian culture in ancient
days.
● CO2.. To indicate how Persian culture entered into India and its influence.
● CO3.. To express how Indian orthodox society turn into modern and western lifestyle in
19th century.
● CO4.. To point out the various challenges faced by the youth of In Indian
dian society, the evils
of terrorism and its impact on society.
● CO5.. To identify and express various gender issues like women rights and LGBT issues.

UNIT – I 6 Hrs

Introduction – Impact of Geography on Indian Culture

1. Meaning of culture – Characteristics of Indian Culture: Unity in Diversity, Antiquity,

caste system, Continuity. (3)
2. Indus Valley Civilization and Vedic
Vedic/Aryan Culture. (3)

UNIT – II 6 Hrs
Ancient India -Foundation
Foundation of Indian Culture

1. Jainism- Buddhism- Ajivikas and Charvakas. (2)

2. Political unification and cultural achievements under the Mauryas and the Guptas. (2)
Cultural conditions under the Satavahanas, Pallavas, Cholas and
3. Chalukyas Administration in South India. (2)

UNIT – III 6 Hrs

Medieval India-Influence
Influence of Islam on Indian Culture

1. Delhi Sultanate – Cultural Development under the Mughals (2)

2. Contribution of Sher Shah and Akbar to Indian Administrative System. (1)
3. Cultural Achievements of Vijayanagara and Bahamani rulers. (2)
4. Bhakti and Sufi
fi Movements. (1)

B.Com (Business Studies) 8 Academic Year 2023 – 2024 (CBCS)

Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

UNIT – IV 6 Hrs

Indian Religion and Philosophies

Philosophies-Art and Architecture

1. Hinduism- Islam- Christianity

Christianity- Sikhism- Zoroastrianism. (3)
2. Art- Sculpture, Painting, Music and Dance. (2)
3. Select historical cultural sites – Sanchi, Amravati, Ajanta, Ellora, Mahabalipuram,
Taj Mahal, Charminar, Sun Temple, Brihadeswara Temple. (1)

UNIT – V 6 Hrs

Western Impact

1. Western Education – Socio Religious Reform Movement (1)

2. Ishwara Chandra Vidyasagar – Emancipation of women and struggle against caste (1)
3. Rise of Indian National movement – Mahatma Gandhi – Non violence
and satyagraha – Eradication of untouchability (2)
4. Legacy of the British Rule. (2)

Essential Reading:

1. Dr.Manassay. 2004. Indian Heritage and Culture. Hyderabad: Gamaliael Publishers.

2. Majumdar, R.C. 2013. Ancient India.
India New Delhi: Motilal Banarsidass Publishers
Publishers.
3. Chaitanya Krishna. 2012. A History of Indian Paintings. New Delhi: Abhinav
Publishers.

B.Com (Business Studies) 9 Academic Year 2023 – 2024 (CBCS)

Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

MICRO ECONOMICS

Credits: 4 I Year / I Semester

Subject Code: CB18105 No. of lecture hours: 75
Objectives:

● It is the applied economic science pertaining to business decision making. A working

knowledge of economic tools of analysis is very useful to a modern businessman in
the decision making process.

Course Outcomes:
● CO1.To demonstrate understanding of concepts of business environment.
● CO2.To .To apply different methods of demand forecasting based on time period and
nature of product.
● CO3.To .To analyze different types of production function
● CO4.To .To identify various market structures and analyze price-output
output decision in
different markets
● CO5.To .To analyse importance of international trade to Indian economy and evaluate
effects of government policy on trade.

UNIT-I
NATURE AND SCOPE OF BUSINESS ECONOMICS 15 Hrs
1. Business economics – meaning – Nature and Scope (5)
2. Relation of Business Economics with other subjects (2)
3. Concepts of business economics (4)
4. Role and Responsibility of Business economics
economics-Social responsibility
bility & business (4)

UNIT-II
THEORY OF CONSUMER BEHAVIOUR 15 Hrs
1. Utility analysis- Law of diminishing marginal utility-
utility Law of equi-marginal
marginal utility
(6)
2. Consumer surplus (4)
3. Indifference curve analysis (3)
4. Law of demand - Elasticity of demand Demand forecasting (2)

UNIT-III 15 Hrs
THEORY OF PRODUCTION AND COST
1. Production function- Law of variable proportion -Returns to scale (6)

2. Isoquants- Internal & external economics of scale (4)

B.Com (Business Studies) 10 Academic Year 2023 – 2024
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Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

3. Cost concept- Cost-output

output relation in short run (4)
4. Break even analysis. (1)

UNIT-IV
THEORY OF PRODUCT PRICING & FACTOR PRICING 15 Hrs
1. Pricing under perfect competition (4)
2. Pricing under Monopoly--monopolistic competition-Oligopoly (5)
3. Ricardian theory of rent (2)
4. Keynes’s liquidity preference theory (2)
5. Risk and uncertainty bearing theory (2)

UNIT-V
ECONOMIC BASIS OF INTERNATIONAL BUSINESS 15 Hrs
1. Importance of International trade (2)
2. Classical theory of International trade (3)
3. Balance of trade-balance
balance of payment-deficit
payment in balance of payment (5)
4. Business cycle-features,
features, phases, measures (2)
5. Industrial policy of 1991

Essential Reading:
1. Murthy and Mithani. Business Economics. Himalaya Publishers: Mumbai
2. Kennedy, M John. 2009. Micro Economics, 18th revised edition. Himalaya
Publication: Mumbai
3. Dwivedi, D M. 2008. Managerial Economics 7th edition. Vikass Publication: New
Delhi
4. Mithani, D.M.. “Managerial Economics Theory and Applications” 5thedition. ,
Himalaya Publication: Mumbai
5. Peterson, H Craig. and Chris Lewis W, Managerial Economics, 4th edition, Prentice
Hall of India.
6. Varshney, R.L and Maheswari K.L. 2010. Managerial Economics, 9th edition.
Sultan Chand & Co: New Delhi
7. Denett, K. K. 2005.. Modern Economic Theory. Sultan Chand & Co.: New Delhi

B.Com (Business Studies) 11 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

FUNDAMENTALS OF INFORMATION TECHNOLOGY

Credits : 3 I Year/II Semester

Subject Code: CB18101 No. of lecture hours: 60

Objective:

Information technology IT is the application of computers and telecommunications

equipment to store, retrieves, transmit and manipulate data in the context of a business or an
enterprise.

Course Outcomes:
● CO1.. Understand basic computer terminology and number systems.
● CO2.. Explain about operating systems, and its types.
● CO3.. Identify different applications of Information technology.
● CO4.. Classify phases of Software Development Life Cycle.
● CO5.. Categorize modern means of communications, types of networks and
topologies.

UNIT-I 12 Hrs

INTRODUCTION TO COMPUTERS

1. Introduction to Computers : Definition (2)

2. Characteristics and limitations of computers (2)
3. Block diagram of a computer, CPU (2)
4. Primary and secondary storage (3)
5. Input and output devices (3)

UNIT – II 12 Hrs

DATA REPRESENTATION AND STORAGE

1. Data representation in computers, bits and bytes (1)

2. Number systems Binary, Octal and Hexadecimal Conversion from decimal to
binary (1)
3. Conversion from octal, hexadecimal and vice versa (1)
4. Secondary storage (2)
5. Random Vs Sequential access, (2)
6. Tracks and Sectors (2)
7. Storage characteristics (1)
8. Increasing data storage capacity through compression disk compression and file
compression (2)

UNIT – III 12 Hrs

B.Com (Business Studies) 12 Academic Year 2023 – 2024
(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

OPERATING SYSTEMS

1. Meaning, Definition, (1)

2. Function and Types of OS :Desktop OS, Server OS, Mainframe OS, (2)
3. Hand-held OS & Embedded OS (2)
4. Multi Tasking and Multi threading (1)
5. Multi User multi processor support (1)
6. Miscellaneous tasks (1)
7. Batch Processing systems (1)
8. Real time systems, Time sharing systems (1)
User Interfaces:

1. GUI, Pen based, Touch Screen & Conversational interfaces (1)

2. Common Operating Systems: DOS, Windows 95/98 and UNIX (1)
UNIT-IV 12hrs

Applications of Information Technology

1. Application programs (1)
2. Horizontal Market Applications, Vertical Market Applications (1)
3. Customs Applications, (1)
4. Shareware and Public domain software (1)
Transaction Processing 6 Hrs

1. Centralized transaction
on processing (1)
2. Client Server software, (1)
3. Distributed computing and Replication (1)
4. Information tools for management control: DSS, EIS, GIS, OLAP (2)
5. Data Warehousing and Data Mining (1)
IT in Business and Industry 6 Hrs

1. Home and at play, (1)

2. Education and Training, (1)
3. Entertainment and Arts, Science, (1)
4. Engineering and Math, (1)
5. Computers in hiding (1)
IT Enabled Services:

1. BPO, KPO & Call centers (1)

UNIT-V 12Hrs

B.Com (Business Studies) 13 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

MODERN COMMUNICATIONS:

1. Communications, FAX (2)

2. Voice Mail and Information Services, Email (2)

Group Communications:

1. News groups, Mailing lists, IRC, Network games (2)

2. Video conferencing (2)
3. File exchange, bandwidth (1)
4. Modem, Network topologies (1)
5. Network Types – LAN, MAN and WAN (1)
6. Dialup Access (1)

Essential Reading:

1. P. Curtin, Dennis. Kim Foley. 2000. Information Technology – The Breaking

Wave 7th edition. TMH Pub.: New Delhi
2. Williams Brian K & Sawyer, Stacey C. 2007. Using Information Technology – A
Practical introduction to Computers & Communications 6th edition. TMH Pub.:
New Delhi
3. SinhaPradeep K &Sinha, Preeti 2007. Computer Fundamentals, tals, Concepts,
Systems and Applications 4th edition BPB Publishers
4. Rajaraman, 2006. Fundamentals of Computers
Computers, 4th edition. PHI Pub
5. Bharihoke, Deepak, 2000. Fundamentals of Information Technology 2nd edition.
Excel Books.

B.Com (Business Studies) 14 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

FINANCIAL ACCOUNTING – I

Credits: 4 I Year / I Semester

Subject Code:BC18001 No. of lecture hours: 75

Objectives:

● To make the students acquire the conceptual knowledge of accounting

● To equip the students with the knowledge of accounting process and preparation
preparation of
final accounts

Course Outcomes:
● CO1.. To describe the need and importance of accounting and infer the various
principles of accounting
● CO2.. Explain about sub divisions of journal.
● CO3.. Compare cash book and pass book balances and reconcile the differences.
● CO4.. To analyze the financial position of an organization
● CO5.. To identify the mistakes in books of accounts and rectifying them

UNIT- I 15 Hrs

INTRODUCTION

1. Introduction
2. Need for accounting — definition (1)
3. Meaning – features – objectives (1)
4. Functions – systems and bases and scope of accounting (1)
5. Books keeping & accounting – branches of accounting – advantages – limitations (2)
6. Basic terminology used – accounting concepts and conventions (1)
7. Accounting equation (1)
8. Classification of accounts – rules of double entry system (1)
9. Journalizing – posting to ledgers – balancing of ledgers (7)

UNIT – II

SUBSIDIARY BOOKS

1. Subdivision of journal – preparation of subsidiary bo

books (5)
2. Different types of cash book – simple cash book, cash book with cash and discount
columns (5)
3. Cash book with cash and bank columns – cash book with cash discount and bank
columns and petty cash book. (5)

B.Com (Business Studies) 15 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

UNIT-III 15 Hrs

BANK RECONCILIATION STATEMENT

1. Bank reconciliation statement – need – reasons for difference between cash book
and pass book balances (3)
2. Simple problems on favorable balance (5)
3. Simple problems on overdraft balances (3)
4. Ascertainment of correct cash book balance (4)

UNIT – IV 15 Hrs

TRIAL BALANCE AND FINAL ACCOUNTS

1. Trial balance – meaning – objectives (3)

2. Methods of preparation (2)
3. Final accounts – preparation of manufacturing, trading, profit & loss account and
4. Balance Sheet (7)
5. Adjusting and closing entries (3)

UNIT-V 15hrs

ERRORS AND RECTIFICATION

1. Errors and their rectification (2)

2. Types of errors (3)
3. Rectification before and after preparation of final accounts (5)
4. Suspense account – effect of errors on profit (5)

Essential Reading :

1. Jain, S.P. and Narang, K.L. 2011. Financial Accounting Part-1.. 11th Revised
edition Kalyani Publishers, New Delhi.
2. Gupta, R.L. and RadhaSwamy. 2001. Advanced Accountancy – Volume-I.
Volume 10th
edition Sultan Chand & Sons. , New Delhi.
3. Maheswari, S. N. and Maheswari, S.K. 2004. Advanced Accountancy – Volume-I.
9theditionVikas Publishing house Pvt. Ltd: New Delhi.
4. Wings, Tally, Focus – Accounting packages – BPB publications.
5. Manual provided by Wings, Tally solutions and Focus Accounting packages.

B.Com (Business Studies) 16 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

BUSINESS ORGANIZATION AND MANAGEMENT

Credits: 3 I Year / I Semester

Subject Code:CB18102 No. of lecture hours: 60

Objectives:

● To acquaint the students with the basics of Commerce and Business; concepts and
functions of Business Organization.
● To get knowledge about company systems

Course Outcomes:
● CO1.. To interpret the fundamental concepts of business and classify the features of
trade, industry and commerce.
● CO2.. To identify the various characteristics and functions of an entrepreneur.
● CO3.. To distinguish and sub divide the various forms of business organization.
● CO4. To appraise, criticize and compare the advantages, disadvantages and suitability
of sole proprietorship and partnership form of business organization.
● CO5.. To plan, combine and organize the various stages involved in the formation of a
joint stock company.

UNIT-I 12 Hrs

FUNDAMENTAL CONCEPTS

1. Concepts of business (2)

2. Trade, industry and commerce (2)
3. Business – features of business, trade classification (2)
4. Aids to trade – industry (2)
5. Classification – commerce – relationshipip between trade, industry and commerce (2)
6. Business organization concept (1)
7. Functions of business. (1)

UNIT-II 12 Hrs

ENTREPRENEUR

1. Meaning – characteristics of entrepreneurs (3)

2. Types of entrepreneurs – functions of an entrepreneur (3)
3. Steps to start an enterprise (3)
4. Sources of finance (3)
5. Long term and short term finance. (3)

B.Com (Business Studies) 17 Academic Year 2023 – 2024

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Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

UNIT-III 12 Hrs

BUSINESS ORGANIZATION

1. Forms of business organization (2)

2. Classification (2)
3. Factors influencing the choice of suitable form of organization (2)
4. Objectives of business (3)
5. Essentials of a successful business. (3)

UNIT-IV 12Hrs

SOLE PROPRIETORSHIP

1. Meaning – characteristics (2)

2. Advantages and disadvantages
disadvantages- suitability (2)
3. Partnership – meaning – characteristics (2)
4. Kinds of partners (3)
5. Registration of partnerships (3)
6. Partnership deed – rights and obligations of partners. (3)

UNIT-V
JOINT STOCK COMPANY 12 Hrs

1. Meaning – characteristics (2)

2. Advantages – kinds of companies (2)
3. Difference between private and public companies (3)
4. Promotion of a company – stages – promoters (3)
5. Characteristics – registration. (3)

Essential Reading:

● Sharma R K & Gupta Shashi K. 2013. “Business Organization & Management”,

Management”
3rd revised edition, , Kalyani Pub : New Delhi
● Sherlekar S A, S Jain, KushpatKavita N V, &Satyavati P. 2010. “Business
Organization & Management”, 2nd revised edition, , Himalaya Pub.: Mumbai
● Sharma R K & Gupta Shashi K. 2008. 2008.“Industrial Organization & Management”,
7th revised edition, , Kalyani Pub : New Delhi

B.Com (Business Studies) 18 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

FUNDAMENTALS OF INFORMATION TECHNOLOGY

PRACTICALS
Credits: 1 I Year/I Semester

Subject Code: CB18103 No. of lecture hours: 30

Objectives:
● Information technology IT is the application of computers and telecommunications
equipment to store, retrieves, transmit and manipulate data in the context of a business
or an enterprise.

Learning Outcome:
● Students will be independently able to apply Application of Computers & Manage to
use Tele-Communication
Communication Equipments.

WORD:
 Creating new documents, formatting text and documents, formatting paragraphs, fine
spacing, margins and gutters, columns, page breaks, repagination. Working with
headers, footers and foot notes, tables, words drawing features, rotating and flipping
objects,
s, table of contents find and replace. (6)

EXCEL:

⮚ Creating new work sheet, editing text, formatting tips, referencing cells. Functions –
logical, financial, mathematical, statistical, date and time formulae, creating and editing
charts, linking work sheets and work books, macros, automating What – If projects –
scenario manager, data tables, solve. (6)

POWERPOINT :

⮚ Power Point templates, views, auto content, wizard design templates, masters, editing and
moving text, formatting text, finding and replacing text, arranging previewing and
rehearsing, transition and build effects – changing speed of the transition. (6)

⮚ Automatically advancing slides, running a presentation continuously, changing slide

timing, showing slides out of order, deleting slides and printing presentation elements (6)

ACCESS :

⮚ Creating simple database tables, adding or deleting fields in tables, indexing fields, saving
and modifying forms, entering and editing data, relational databases – viewing
relationships, expressing in reports, queries and forms, macros, chart wizard – charting
data, adding graphics to buttons, linking, importing and exporting records.

B.Com (Business Studies) 19 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

FINANCIAL ACCOUNTING I

PRACTICALS
Credits: 1 I Year / I Semester

Subject Code: BC18002 No. of lecture hours: 30

Objectives:

● To develop the skills of recording financial transactions and preparation of

reports using computers

Learning Outcomes:

● Students will be independently able to apply their theoretical knowledge and practical
accounting.

1) Computer Work:Computerized
Computerized accounting: Meaning and features – advantages and
disadvantages of computerized accounting: creating an organization – grouping of
accounts – creation of accounts – creation of inventory – creation of stock groups –
stock categories, units of measurement – stock items – entering of financial transactions
– types of vouchers – voucher entry – editing and deleting of voucher numbering –
customization of vouchers (6)

2) Computer lab work: Preparation of sales register, purchase register, journal proper,
debit note register, credit note register an
and
d different cash books including interest and
discount transactions using computers. (6)

3) Computer lab work: Preparation of trial balance, trading, profit and loss account and
balance sheet using computers. (6)

4) Computer lab work: Rectification

ectification of errors using computers. (6)

5) Computer lab work: Preparation of bank reconciliation statement using computers. (6)

Accounting packages: Wings, Tally, Focus.

Essential Reading:

1. Nadhani, AK. And Nadhani. KK. 2010. Comprehensive Guide for Tally 9. BPB
Publications
2. Kogent Solutions Inc. 2010. Tally 9 in Simple Steps.Dreamtech Press.
3. Dr.AgrawalNamrata and Agrawal Sanjay. 2011. Tally 9,Dreamtech
Dreamtech Press.

B.Com (Business Studies) 20 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

BUSINESS ORGANIZATION AND MANAGEMENT

PRACTICALS

Credits : 1 I Year / I Semester

Subject Code: CB18104 No. of lecture Hours: 30

Objectives:

● To acquaint the students with the basics of Commerce and Business; concepts and
functions of Business Organization.
● To get knowledge about company systems

Learning Outcomes:

● The students will gain knowledge about different form of organization and various
management concepts & theories

UNIT – II 10 Hrs

Entrepreneur

LAB WORK:

The students should go through and present case studies of entrepreneurs – success and
failures.

UNIT – IV 10 Hrs

Sole proprietorship

LAB WORK:

The students are expected to go through partnership deed and prepare a simple partnership
deed.

UNIT – IV 10Hrs

Joint Stock Company

LAB WORK:

The students are expected to know the formalities of registration of a company including
documents.

B.Com (Business Studies) 21 Academic Year 2023 – 2024

(CBCS)
 Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

YEAR-WISE
WISE AND SEMESTER
SEMESTER-WISE
WISE DISTRIBUTION OF SUBJECTS
DEPARTMENT OF COMMERCE – B.COM (BUSINESS STUDIES)
SECOND SEMESTER ACADEMIC YEAR-2023-24
YEAR OF 2023- 26 BATCH (CBC
(CBCS)

Duration Marks Credits

Sl. Subject Hours/ of
Part Title of the Subject
No. Code Week Exam Internal External Total
(Hrs)
THEORY
Business English--II
1 I BE23201 3 3 40 60 100 3
(AECC-3)
Value Education and
2 I VE18201 Personality Development 2 2 40 60 100 2
(AECC-4)
Business Mathematics
3 II BC22084 4 3 40 60 100 4
(GE-2)

4 II BC22006 Company Law - I 4 3 40 60 100 4

Financial
5 II BC22007 Accounting – II 5 3 40 60 100 4
(CORE-3)
Banking Theory &
6 II BC22088 3 3 40 60 100 3
Practice
PRACTICALS
Fundamentals of Business
7 II BC22085 Mathematics 2 3 40 60 100 1
(GE-2)
8 II BC22010 Company Law – I 2 3 40 60 100 1
Financial Accounting-II
Accounting
9 II BC22009 2 3 40 60 100 1
(CORE-3)
Banking Theory &
10 II BC22089 2 3 40 60 100 1
Practice
PLANET*
11 III PL18001 - - - - -
(Outreach)
TOTAL 29 400 600 1000 24

B.Com (Business Studies) 22 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

BUSINESS ENGLISH - II
Credits: 3 I Year/II Semester
Subject Code: BE18201 No. of lecture hours: 45

Objectives:
1. To make students significantly improve their ability to write effective business
communication.
2. To help students meet a wider range of writing demands in business context to suit a
varied clientele.
3. To make them understand basic expressions, questions and statements about self and
work in predictable situations.
4. To develop collaborative group communication and writing skills.

Course Outcomes:

● CO1.. Students will be able to identify the elements of Claim and Adjustment letters.
● CO2.. Students will also be able to draft Claim letters and Adjustment letters.
● CO3.. They will be able to identify nature and types of credit letters.
● CO4. Students will be able to recognize tone and style of Collection letters.
● CO5.. Students will comprehend the general guidelines to write Application letters
and Resumes.
● CO6.. They will also be able to execute the form and content of an Application letter
and Resume.
● CO7. Students
udents will also be able to understand characteristics and importance of
Business Reports.
● CO8.. They will also be able to prepare a good Business report.
● CO9.. Students will be able to understand the techniques of describing Machines and
Mechanisms.
● CO10. They
hey will also be able to describe and create good Technical Reports.

UNIT-II 9 Hrs

Claim Letters and Adjustment Letters

Hints for
or Drafting Claim Letters and Adjustment Letters (2)
Elements of Claim and Adjustment Letters (2) Specimen Claim and Adjustment Letters (5)

UNIT-II
II 9 Hrs

Credit Letters and Collection Letters

Nature of a Credit Letter (1)
Types of Credit Letters (2)
Tone and Style of Collection Letters (1)

B.Com (Business Studies) 23 Academic Year 2023 – 2024

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Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

Examples of Credit and Collection Letters (5)

UNIT-III 9Hrs

Job Applications Letters and Resume writing

Importance and Functions of an Application Letter (1)
General Guidelines to write Application Letters and Resumes
Resum (1)
The Form and Content of an Application Letter (1) Preparing a Resume (2)
Specimen Application Letter and Resume (4)

UNIT-IVIV 9Hrs
Report Writing – I (Business Report)
Characteristics of a good Business Report (1)
Importance of Business Reports (1)
Types and Functions of Business Reports (2)
Preparing a Business Report and Specimen (2)
Specimen Business Reports (3)

UNIT-VV 9Hrs
Report Writing – II (Technical Reports)
Techniques of Description (2)
Describing Machines and Mechanisms (2)
Describing Process (1)
Sample Descriptions (2)
Specimen Technical Reports (2)

ESSIANTIAL READING:
2. Dutt, Kiranmai P., Raghavan, Geetha., and Prakash C.L.N. 2011. A Course in
Communication Skills.Cambridge
Cambridge University Press, New Delhi.
3. Gruscendorf, Marion. 2007. English for Presentations.. Oxford Publication Oxford,
U.K.
4. Pal, Rajendra ., and Sulthan, Korlahalli J.S. 2010. Essentials of Business
Communication.. Sultan Chand & Sons Publishers, New Delhi.
5. Rai, Urmila., and Rai, S.M. 2002. Business Communication.. Himalaya Publishing
House, Mumbai.

B.Com (Business Studies) 24 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

VALUE EDUCATION AND PERSONALITY DEVELOPMENT

Credits: 2 I Year/II Semester

Subject Code: VE18001 No. of lecture hours: 30

Objectives:
● To make students become aware of the good and evil present within and around them
and enable them to move from evil to good
● To enable them to be culturally conscious and socially sensitive;
● To make them aware of mass media and its positive and negative impact;
● To make them aware of their fundamental rights and duties;
● To help them become aware of the importance of holistic health and to sensitize them
regarding some health hazards;
● To clarify some basic issues of life and make them responsible towards the betterment
of society.

Course Outcomes:
● CO1.. Students will be able to identify Accepted norms and Counter values.
● CO2.. They will be able to differentiate the various Dimensions of Human
Development.
● CO3.. Students will be able to demonstrate Love and Experience of God.
● CO4.. They will be able to identify the Basic Issues of Life and Happiness as a
life goal.
● CO5.. They will able to understand the importance of Concern for others.
● CO6.. They will able to critique the various problems that deter the growth of
the society.
● CO7.. The students will be able to recognize the traits of a good personality.
● CO8.. They will be able identify their personality by Self-Exploration.
Self
● CO9. Students will be able to interpret the Purpose of Life and Goal Setting.
● CO10.They
.They will be able to learn Self
Self-Management.

UNIT – I 6 Hrs

Introduction to Ethics
Why Value Education?
Reasons to have Ethics for Life
Accepted Norms and Counter Values
Dimensions of Human Development: Physical, Intellectual, Emotional, Moral, Spiritual and
Social

UNIT – II 6 Hrs
B.Com (Business Studies) 25 Academic Year 2023 – 2024
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Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

Approach to Life
Conscience and Pseudo-Conscience
Conscience
Happiness as Life-goal
Values revealed and lived in Religions
Experience of God
Love: The three components of Love
Some of the basic stages and issues of Life: Family, Love, Sex, Marriage
\
UNIT – III 6 Hrs

Concern for Others

Self and Another
Human Context
Moral Problems of a Society / True Society : Social Desire, Social Fear, Social Silence,
Social Indifference

UNIT – IV 6 Hrs

Transformation of Self
Definitions of personality
Characteristics of personality
Elements of personality
Traits of good personality
Self-Identity, self concept
Self-Discovery, self-acceptance
Self-Esteem
WORK SHEET (1): Self Estimation

UNIT – V 6 Hrs
Life Enrichment Skills
Purpose of life - Goal setting
Characteristics of Goals
Building Relationships
Time Management
Stress Management
Emotional Management
Conflict Management
Team Management (Group Dynamics)

WORK SHEETS (1) & (2): 1) Anger Management

2) Team Management

ESSENTIAL READING:
● Human Values - Development Programme - AIACHE
● In Harmony

B.Com (Business Studies) 26 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

FUNDAMENTALS OF BUSINESS MATHEMATICS

Credits :4 I Year/II Semester

Subject Code: CB18201 No. of lecture hours: 60

Objectives:

To provide strong foundation for commercial applications, to develop logical aptitude for
Competitive Exams and to pursue higher education

Course Outcomes:

● CO1: Construct algebraic models and use u the quadratic formula to describe real-life
real
situations. Be able to decide what type of model fits the situation best:
● CO2: Analyze and use linear models to answer questions about the situations they
represent knowledge including the mathematical notation and terminology used in
Matrices.
● CO3: Construct mathematical expressions that involve matrices and linear systems
of linear equations.
● CO4: Apply index laws to simplify and evaluate arithmetic expressions. Understand
particular types of sequences called arithmetic progression and also find arithmetic
mean (A.M) between two given numbers.
● CO5: Solve by converting the logarithmic equations to exponential equations.
Evaluate the impact of compound interest on simple financial decisions.

UNIT I: 12 Hrs
Quadratic Equations:

1. Solution of a quadratic equation

equation- Factorization method (4 )
2. Sum
um and product of roots
roots- Discriminant and Nature of roots (4 )
3. Formation of quadratic equation. (4)

UNIT II : 12 Hrs

Matrices–I

1. Introduction (2)
2. Definition of matrix (2)
3. Types of matrices- Algebra of matrices-
matrices Addition, subtraction, Multiplication (2)
B.Com (Business Studies) 27 Academic Year 2023 – 2024
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Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

4. Transpose of a matrix (3)

5. Determinant of a Square matrix - Calculation of values of determinants up to third
order (3)

UNIT III : 12 Hrs

Matrices–II

1. Ad joint of a matrix- inverse of a matrix through ad joints (4)

2. Simultaneous Linear Equations
Equations- Solving Linear equations by Cramer’s Rule (4)
3. Matrix Inversion Method. (4)

UNIT IV: 12 Hrs

Indices and Arithmetic progression

1. Indices- laws of indices- Simple problems (4)

2. General term- Sum of n- terms- Arithmetic mean (4)
3. Application of Arithmetic progression (4)

UNIT V: 12 Hrs

Logarithms:

1. Introduction- Laws of operations (4)

2. Operations with logarithms
logarithms- Compound Interest- Depreciation. (4)
3. Percentages- Profit Loss-- Ratio, properties of ratio-proportion
proportion properties of
proportion. (4)

Essential Reading:

1. Sancheti, D.C,&Kapoor, V.K Business Mathematics,, Sultan Chand & Sons: New
Delhi
2. Goel, Ajay &Goel, Alka. 2007. Mathematics & Statistics, 4th Edition. Taxmann
Publications: New Delhi
3. Dr. Dikshit, Amarnath&Dr.
rnath&Dr. Jain, Jitendra Kumar. 2005. Business Mathematics.
Himalaya publishing House: Mumbai
4. Zameeruddin, Qazi&Khanna, Vijay. 2013. Business Mathematics,, Vikas Publishing
House: New Delhi
5. DubeyAnup,Thakur Vishal. Quntitative Aptitude. Taxmann’s Publications.
ublications.

B.Com (Business Studies) 28 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

BUSINESS STATISTICS – I

Credits :4 I Year/II Semester

Subject Code: CB18202 No. of lecture hours: 60

Objectives:

● To prepare students for lifelong learning and successful careers using their statistical
skills. Statistical information covers different subject areas economic, demographic,
social etc...
● To provide basic information for decision making, evaluations and assessments at
different levels.

Course Outcomes:

● CO1: Organize,, manage and present data. Understand the merits and Limitations in
using the Statistical data.
● CO2: Represent the statistical data in the form of diagrams and graphs.
● CO3: Analyze statistical data using measures of central tendency.
● CO4: Compare the homogeneity of the statistical data using different methods of
dispersion.
● CO5: Identify the symmetric and nature of the statistical data using the concepts of
Skewness and moments.

UNIT-I 12 Hrs
INTRODUCTION TO STATISTICS

1. Meaning – Definition – Functions – Limitations of statistics (1)

2. Collection of data (2)
3. Classification and tabulation of data (2)
4. Sources of data – primary data and secondary data. (2)
5. Types of classification of data – Simple problems (2)
6. Simple and complex tables Simple problems (3)

UNIT-II 12 Hrs

DIAGRAMS AND GRAPHS

1. Diagrams and graphs-simple

simple bar diagram (2)
2. subdivided bar diagram (2)
3. multiple bar diagram (2)
4. percentage bar diagram (1)
5. pie diagram (1)

B.Com (Business Studies) 29 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

6. histogram (1)
7. frequency polygon (1)
8. frequency curve (1)
9. Ogives (1)

UNIT-III 12 Hrs

MEASURES OF CENTRAL TENDENCY

1. Measures of central tendency (1)

2. Mean- merits and demerits simple problems (1)
3. Median- merits and demerits simple problems (1)
4. Mode- merits and demerits simple problems (2)
5. geometric mean- merits and demerits simple problems (2)
6. harmonic mean-merits
merits and demerits simple problems (2)

UNIT-IV 12 Hrs

MEASURES OF DISPERSION

1. Range (2)
2. Quartile deviation (2)
3. Mean deviation (2)
4. Standard deviation (2)
5. Variance (2)
6. Merits and demerits Simple problems (1)
7. Lorenz curve. (1)

UNIT-V 12 Hrs

SKEWNESS AND MOMENTS

1. Skewness and moments – meaning – right and left skewed distribution (2)
2. Karl Pearson’s coefficient of skewness (2)
3. Bowley’s coefficient of skewness (2)
4. Kelly’s coefficient of skewness (2)
5. Moments – first, second, third and fourth moments (2)
6. Sheppard’s correlation for moment’s simple problems. (2)

Essential Reading:

Statistics, 36th revised edition. Sultan Chand & Co:

1. Gupta, S P. 2008. Business Statistics
New Delhi
2. Agarwal, B M. Business Statistics 3rd edition. Himalaya Publishers: Mumbai
3. Gupta, S C. Business Statistics 6th edition. Himalaya Publishers: Mumbai
4. Ajay Goal & Alma Goal, “Mathematics & Statistics”, 4th edition, Taxman Pub.
5. 5. Microsoft Office Excel 2003 and 2007 – step by step, Frye, PH

B.Com (Business Studies) 30 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

FINANCIAL ACCOUNTING – II

Credits : 4 I Year/II Semester

Subject Code: BC18003 No. of lecture hours: 75Hrs

Objectives:

● To impart the skills of preparation of final accounts of partnership

organizations, admission, retirement, death, dissolution and insolvency of a partner.

Course Outcome:

● CO1. To explain the basic concepts of partnership and the admission of partner.
● CO2.. To demonstrate the accounting treatment relating to retirement and death of
partner.
● CO3.. To identify the rules applicable for winding up of a partnership and insolvency
of partner.
● CO4.. To show the methods of finding out the profits and financial position by using
incomplete records.
● CO5. Illustrate methods of preparing books under Hire purchase and instalment
system.

UNIT-I 15 Hrs

PARTNERSHIP – ADMISSION

1. Legal provisions in the absence of a partnership deed (2)

2. Fixed and fluctuating capitals (3)
3. Preparation of final accounts with adjustments (2)
4. Profit and loss appropriation account – methods of calculating good will –
a. Treatment of Goodwill (4)
5. Calculation of sacrificing, new profit sharing ratio and admission of a partner. (4)

UNIT-II 15 Hrs

PARTNERSHIP – RETIREMENT AND DEATH

1. Treatment of good will (2)

2. Methods of calculating good will (2)
3. Calculation
culation of gaining ratio, new profit sharing ratio (2)
4. Retirement of a partner (4)
5. Death of a partner (4)

B.Com (Business Studies) 31 Academic Year 2023 – 2024

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Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

6. Including joint life policy (1)

UNIT-III
PARTNERSHIP – DISSOLUTION AND INSOLVENCY 15 Hrs

1. Dissolution of partnership (6)

2. Insolvency of a partner (6)
3. Insolvency of firm excluding sale to firm, company and amalgamation (6)

UNIT-IV 15 Hrs

SINGLE ENTRY SYSTEM

1. Single Entry- Features -Booksand

Booksand Accounts maintained (5)
2. Preparation of Statement of affairs-Difference
affairs Difference between statement of affairs
and Balance Sheet (5)

3. Recording of transactions
transactions- Ascertainment of profits under Single entry system (5)
4. (Statement of affairs method) - (including Problems)

UNIT-V
Hire Purchase and Installment
ment Purchase System: 15 Hrs

1. Hire purchase system- Features (2)

2. Accounting treatment in the books of hire purchaser and hire vendor (3)
3. Default and repossession (Partial and total) (Excluding HP Trading accounts) (2)
4. Installment systems of purchase
purchase- Difference between hire purchase and Installment
purchase system (2)
5. Accounting treatment in the books of hire purchaser and hire vendor (6)
6. (Including Problems)

Essential Reading:

● Jain, S.P. and Narang, K.L. 2011. Financial Accounting Part-1. 11th Revised
editionKalyani Publishers: New Delhi.
● Gupta, R.L. and RadhaSwamy. 2001. Advanced Accountancy – Volume-I.
Volume 10th
edition Sultan Chand & Sons: New Delhi.
● Maheswari, S. N. and Maheswari, S.K. 2004.
2004. Advanced Accountancy – Volume-I.
th
9 editionVikas Publishing house Pvt. Ltd: New Delhi.
● Wings, Tally, Focus – Accounting packages – BPB publications.
● Manual provided by Wings, Tally solutions and Focus Accounting packages.

B.Com (Business Studies) 32 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

PRINCIPLES OF MANAGEMENT

Credits : 3 I Year / II Semester.

Subject Code: CB18203 No. of lecture hours: 45 Hrs

Objectives:

● To acquaint the students with the principles and practices of management.

● To acquaint the students with the Principles, functions and practice of
management andnd provide them practical exposure giving stories of success/failure
businessmen.

Course Outcomes:

● CO1.. To identify and interpret the various principles and importance of management.
● CO2.. To explain and demonstrate the importance of planning and organizing.
● CO3.. To classify and combine the various techniques of control and coordination.
● CO4.. To point and develop the essence of motivation and direction to the students.
● CO5. To inter relate the essence of leadership and the importance of communication.

UNIT-I 9 Hrs
INTRODUCTION
1. Management – definition - meaning – nature (2)
2. Universality of management (2)
3. Significance of management (2 )
4. Principles and functions of management (2)
5. Characteristics – objectives of management – management vs. administration (2)
6. Levels of management – skills of management (2)
7. Scientific management: meaning – principles – objectives – criticism (3)

UNIT-II 9 Hrs
PLANNING AND ORGANIZING
Planning: (1)
1. Meaning – definition – features-
features importance (1)
2. Steps in planning (1)
3. Types of plans – limitations of planning (1)
Organizing:
1. Meaning – definition – features (1)
2. Principles of organization (1)
3. Organization structure line organization, functional organization, line and staff
organization (1)
4. Delegation of authority - meaning - principles (1)
5. Difficulties in delegation (1)
6. Centralization - decentralization - differences between delegation & decentralization
(1)

B.Com (Business Studies) 33 Academic Year 2023 – 2024

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Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

UNIT-III 9 Hrs
COORDINATION AND CONTROL
Coordination:
1. Meaning – need – principles and techniques (3)
2. Span of control – factors determining span of control (3)
Control:
1. Meaning – definition – process (3)
2. Steps – requisites of a good control system (3)

UNIT-IV 9 Hrs
DIRECTION AND MOTIVATION
Direction:
1. Meaning – importance – principles of directing (3)

Motivation:
1. Meaning – theories of motivation – Maslow – McClelland and Hertzber (3)
2. Importance of motivation - motivational techniques (3)

UNIT-V 9 Hrs
LEADERSHIP AND COMMUNICATION
Leadership:
1. Meaning – importance – styles (2)
2. Theories of leadership – Trait theory – Behavioral theory – Situational theory (2)

Communication:
1. Significance – nature – process (2)
2. Types – barriers – building effective communication (2)
3. Morale: concept – nature – importance (1)

Essential Reading:
1. Prasad L.M. 2001. Principles and Practice of Management 6th edition. Kalyani
Publishers: New Delhi
2. Gupta, R.S. Sharma, B.D. and Bhalla, N.S. 2012. Principles and Practices of
Management 8th revised and enlarged edition. Kalyani Publishers: New Delhi
3. Sharma, R .K& Gupta, Shashi K. 2012. Business Organization and Management
Management,
3rd revised edition, Kalyani Publishers: New Delhi.

B.Com (Business Studies) 34 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

FUNDAMENTALS OF BUSINESS MATHEMATICS

PRACTICALS

Credits : 1 I Year/II Semester

Subject Code: CB18204 No. of lecture hours: 30

Objectives:

To provide strong foundation for commercial applications, to develop logical aptitude for
Competitive Exams and to pursue higher education

Course Outcome:
CO1: Construct algebraic models and use u the quadratic formula to describe real-life
real
situations. Be able to decide what type of model fits the situation best:
CO2: Analyze and use linear models to answer questions about the situations they represent
knowledge including the mathematical notation and terminology used in Matrices
Matrices.
CO3: Construct mathematical expressions that involve matrices and linear systems of linear
equations.
CO4: Apply index laws to simplify and evaluate arithmetic expressions. Understand
erstand
particular types of sequences called arithmetic progression and also find arithmetic mean
(A.M) between two given numbers.
CO5: Solve by converting the logarithmic equations to exponential equations. Evaluate the
impact of compound interest on simp
simple financial decisions.

UNIT-I
1. Quadratic Equations :

Problems to find roots of quadratic equations

Problems on nature of the roots of quadratic equations
Problems on sum and product of roots
Problems on formation of quadratic equations (6)
UNIT-II
2. Matrices –I :

Problems on addition, subtraction and multiplication of matrices

Problems on transpose
Problems on determinant of 2 x 2, 3 x 3 matrices (6)

UNIT-III
3. Matrices –II :

Problems on ad joint matrices

Problems on finding inverse of the matrices
Solving simultaneous equations by Crammers rule and inverse method (6)

UNIT-IV
B.Com (Business Studies) 35 Academic Year 2023 – 2024
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Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

4. Indices and Arithmetic progression :

Problems by using indices formulas

Problems to find nth term and sum of first 'n' terms
Application problems on AP (6)

UNIT-V
5. Logarithms :

Problems by using Laws of logarithm

Problems on Compound Interest & Depreciation
Problems on percentages & Profit Loss
Problems on Ratios (6)

B.Com (Business Studies) 36 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

BUSINESS STATISTICS – I

PRACTICALS

Credits: 1 I Year/II Semester

Subject Code: CB18205 No. of lecture hours: 30

Objectives:

● To prepare students how data represented and analyzed through various statistical tool
used in computer.

Learning Outcome:

● Students will be able to analyze the data using various statistical tools in computer.

UNIT-II

Lab work: Diagrammatic and graphic presentations of data using computers - Excel (7)

UNIT-III

Lab work: Calculation of averages using computers (9)

UNIT-IV

Lab work: Calculation of dispersion using computers (7)

UNIT-V

Lab work: Calculation of skewness using computers (9)

Note: the lab work may be done using computers through use of MS
MS-Excel

B.Com (Business Studies) 37 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

FINA
FINANCIAL ACCOUNTING – II

PRACTICALS

Credits: 1 I Year/II Semester

Subject Code: BC18004 No. of lecture hours: 30

Objectives:

● To develop the skills of recording of transactions relating to partnerships organizations

and using computers

Learning Outcome:

● Students will be able to record transactions relating to partnership using computer.

1. Recording of partnership transaction and preparation of final accounts using

Computers (5)
2. Admission of partners (5)
3. Retirement of partners (5)
4. Death of partners (5)
5. Dissolution of partners (5)
6. Insolvency of partners (5)

B.Com (Business Studies) 38 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

PRINCIPLES OF MANAGEMENT

PRACTICALS

Credits: 1 I Year/II Semester

Subject Code: CB18206 No. of lecture hours: 30

Objectives:

● To acquaint the students with the principles and practices of management.

● To acquaint the students with the Principles, functions and practice of
management and provide them practical exposure giving stories of success/failure
businessmen.

Learning Outcome:

● Students will be able to examine management policies, functions & practices in

context of organization growth and development.

UNIT - I

Management:(15)

Lab Work: The student s are expected to prepare a note on the skills of management required
to manage the organization of their choice

UNIT - IV

Organizing:(15)

Lab Work: The students are expected to prepare organization structures of few organizations
and based on this knowledge they should prepare an organization structure for a small unit.

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 Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

YEAR WISE AND SEMESTER WISE DISTRIBUTION OF SUBJECTS

DEPARTMENT OF CO
COMMERCE – B.COM (BUSINESS STUDIES)
THIRD SEMESTER ACADEMIC YEAR OF 2023-2024
2023 OF 2022-2025(CBCS)
2025(CBCS)

SL Hours/ Duration of Marks Credits

Part Subject Code Title of the Subject
No. week Exam (Hrs) Internal External Total
1 II SECCB23301 E-Commerce
Commerce (SEC
(SEC-1) 2 3 40 60 100 2
2 II G23CB1T Banking (GE) 2 3 40 60 100 2

3 II BC23011 Company Law-II

Law 4 3 40 60 100 4
BC23012 Advanced Accounting 5 3 40 60 100 5
4 II
(CORE-5)
CB23301 Business Statistics 4 3 40 60 100 4
5 II
(CORE-6)
CB23302 Financial Markets & 5 3 40 60 100 5
6 Services
II
(CORE-7)
PRACTICALS
7 II G23CB1P Banking (GE) 2 3 40 60 100 1

8 II BC23013 Company Law-II

Law 2 3 40 60 100 1

9 II BC23303 Business Statistics 2 3 40 60 100 1

TOTAL 28 320 480 800 25

 Ability Enhancement Compulsory Course(AECC)

 Skill Enhancement Course(SEC)
 Generic Elective(GE)
 Inter- Departmental/Inter Disciplinary(ID)

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 Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

E-COMMERCE

Credits: 2 Semester:III
Semester

Course Code: SECBS22301 No. of lecture hours: 30

3

Objectives:
To understand the many facets of E-Commerce
E Commerce related to network infrastructure, business
strategies and pertinent technologies to meet the ever expanding needs of consumer
applications in the global context.

Course Outcomes:
 CO1. Describe electronic commerce framework and WWW architecture.
 CO2.. Classify mercantile process models and types of electronic payment systems.
 CO3. Apply EDI implementations and analyze intra organizational electronic
commerce.
 CO4.. Design corporate digital library, advertising and marketing on the internet.
 CO5.. Identify consumer search and resource discovery, on demand education and
digital copy rights.

UNIT-I
INTRODUCTION TO ELECTRONIC COMMERCE 6Hrs
Hrs

 Electronic
onic Commerce Framework (1)
 Electronic commerce and media convergence (1)
 The anatomy of E-Commerce
Commerce applications (1)
 Electronic commerce consumer applications (1)
Electronic commerce and World Wide Web:
 Architectural framework for electronic commerce (1)
 World Wide Web WWW as the architecture (1)

UNIT-II
CONSUMER – ORIENTED ELECTRONIC COMMERCE: 6Hrs

 Consumer – oriented applications

ions (1)
 Mercantile models from the consumer’s perspective (1)
Electronic payment system:
 Types of electronic payments (1)
 Smart cards and electronic
ctronic payment systems (1)
 Credit card-based electronic
ectronic payment systems (1)
 Risk and electronic payment
yment systems. (1)

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UNIT-III
EDI IMPLEMENTATION, MIME &VALUE ADDED NETWORKS 6Hrs
 Standardization and EDI (1)
 EDI Software Implementation (1)
 EDI envelope for message transport (1)
 Value Added Networks VANs. (1)
Intra-organizational
organizational electronic commerce:
 Macro-forces
forces and internal commerce (1)
 Customization and internal commerce (1)

UNIT-IV
THE CORPORATE DIGITAL LIBRARY: 6Hrs
 Dimensions of internal electronic commerce systems (1)
 Making a business case of document library (1)
 Types of digital documents (1)
 Corporate data warehouses. (1)
Advertising and marketing on the internet:
 The new age of information – based marketing (1)
 Advertising on the internet (1)

UNIT-V
CONSUMER SEARCH H AND RESOURCE DISCOVERY 66Hrs
 Search and resource discovery paradigms (1)
 Information search and retrieval (1)
 Electronic
ectronic commerce catalogues or directories (1)
 Information filtering (1)
On demand education and digital copyrights:
 Computer based education and training (1)
 Technological components ts of education on demand (1)

BOOKS RECOMMENDED:
 Kolkata, Ravi and Whinstone, Andrew B. 2012. Frontiers of Electronic
Commerce, International Pearson: New Delhi
 Treese, G. Winfield and Stewart Lawrence C. 1998. Designing Systems for Internet
Commerce.

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BANKING (G.E)

Credits: 2 Semester:III
Semester
Subject Code: G18CB1T No. of lecture hours: 30

Objectives:
To introduce
ntroduce to the students Banking and its activities with an emphasis on financial
instruments and various services rendered by the banks.
banks

Outcome:
 CO1. To identify and illustrate the origin and growth of banking in India.
 CO2. To interpret the features of various types of negotiable instruments.
 CO3. To demonstrate and apply the steps involved in opening a bank account.
 CO4. To appraise and criticize the various types of collateral securities and point out the
precautions to be taken by a banker while advancing loans against different types of
securities.
 CO5. To understand the organizational structure and functions of Co-Operative
Co Operative banks,
NABARD and RBI.
6Hrs
UNIT-I
Introduction to Banking

 Origin and growth of banking in India – Kinds of banks (2)

 Unit vs. branch , Banking function of commercial banks (1)
 Electronic Banking – traditional vs. E – banking – facets of E-banking, (1)
 E-banking transactions (2)

UNIT—II 6 Hrs

Negotiable Instrument
Negotiable instrument—characteristics
characteristics- types of negotiable instruments. Promissory notes (2)
Cheques- cross------- types of crossing, -----holder of due course privileges –endorsement
endorsement
Bills of exchange (4)

6 Hrs
UNIT-III
Banker and Customer
Definition of banker and customer – relationship between: banker
and customer Special feature of relationship (2)
Opening of accounts
Types of customer (2)
Minors, Married women and Companies (2)

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UNIT-IV
Loan and Advances 3Hrs

 Loans & Advances (2)

 Precautions to be taken while advancing loans against securities–
securities goods (1)
 Documents of title to goods (1)
 Insurance Policies (2)

UNIT –V

Cooperative Banks:
6Hrs
Cooperative Banks ---Districts
Districts cooperative Banks in India. (3)
 Development bank. (1)
 NABARD , RBI (2)
.

SUGGESTED READINGS:

Mithani D.M. Gordan E.2012 Banking theory and practices 3rdedition MumbaiMumbai
.2012 Banking-
Himalaya publication
Dr Chary Rangandha A.V.&Dr Dr Paul R.R. 2008, Banking & Financial System 3rd edition
DehliKalyani Publication.
VarshneySundharam 2005,, Banking theory and law law. 7th edition Dehli Sultan chand
& Sons. Refer latest edition of 2016.

B.Com (Business Studies) 44 Academic Year 2023 – 2024

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 Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

COMPANY LAW-II

Credits: 4 Semester:III
:III
Course Code: BC2201 No. of lecture hours: 60

Objectives:
The students are provided with the basic knowledge of the provisions of the Companies Act
1956, along with relevant case laws.

Course Outcomes:
 CO1.To .To develop basic knowledge of provisions of companies act 2013
 CO2.To .To describe the capital structure of company through issue of shares and
alteration of share capital
 CO3.To .To explain the borrowing powers of a company and consequences of ultra vires
borrowings
 CO4.To To state the various pprovisions
rovisions of the companies act relating to company
management and meetings.
 CO5.To .To identify various modes of winding up and legal provisions applicable.

UNIT-I
INTRODUCTION TO COMPANIES ACT 1956 12Hrs
 Introduction to companies act 1956 – definition of company (3)
 Nature and characteristics of a company (3)
 lifting the corporate veil (3)
 incorporation of company – memorandum and articles of association – doctrine of
 constructive notice – doctrine of indoor management (3)

 Alteration of memorandum and articles of association. (3)

UNIT-II 12Hrs
KINDS OF COMPANIES AND SHARE CAPITAL
 Kinds of companies (2)
 Issue of prospectus – contents of prospectus (2)
 Issue of shares – surrender – forfeiture – reissue of forfeited shares (3)
 Transfer – issue of bonus shares and right shares (2)
 Depository system (3)
 Share capital – alteration, reduction, consolidation, sub
sub-division
division and reorganization
reorgani
of share capital. (3)

12Hrs
UNIT-III
BORROWING POWERS
 Borrowing powers Types of borrowing powers (4)
 Registration of charges – (3)
 Debentures – types of debentures (4)
 Mortgages and creation of charges.
harges. (4)
UNIT-IV
B.Com (Business Studies) 45 Academic Year 2023 – 2024
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 Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

DIRECTORS OF A COMPANY 12Hrs

 Company management – directors – number of directorships (1)
 Appointment – qualifications – disqualificat
disqualifications (2)
 Removal and resignation (1)
 managerial remuneration (2)
 Powers, duties & liabilities of directors (2)
 Contracts in which directors are interested (1)
 Meetings – kinds of meetings, notice, agenda (2)
 Resolutions – types of resolutions – quorum and proxy. (1)

UNIT-V
RECONSTRUCTION AND AMALGAMATION 12Hrs
 Meaning and objectives of Reconstruction and amalgamation (3)
 Winding up – meaning – modes – winding up by court – powers of court (3)
 Grounds for winding up (2)
 Provisions applicable for winding up proceedings (2)
 Types of winding up – voluntary winding up – creditors winding up – consequences
of winding up (2)

BOOKS RECOMMENDED:
Kapoor, N.D. 2009. Elements of Company Law 3rd revised edition. Sultan Chand &
Co: New Delhi
Kapoor, N.D. 2009. “Elements of Mercantile Law,
Law, 31st revised edition. Sultan Chand
& Co: New Delhi
Garg, K C, Sareen, V L Sharma Mukesh&Chawla, R C. 2004. Mercantile Law
including Company Law & Industrial Law.
Law.Kalyani
Kalyani Publishers: New Delhi.

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Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

ADVANCED ACCOUNTING

Credits: 5 Semester:
Semester III

Course Code: BC22012 No. of lecture hours: 75

Objectives:

To appraise the students about the application of accounting knowledge in special business
activities.
To impart the skills of preparation of final accounts of non-
non trading concerns.

Course Outcomes:
 CO1. State the various methods for preparing branch accounts.
 CO2.. Describe the allocation and interdepartmental transfer of expenses.
 CO3.. Analyze the financial position of
o non trading concerns.
 CO4. Evaluate the different situation of capital issue to public issue of shares at par,
premium and forfeiture.
 CO5.. Explain about sources of funds through issue of debentures and various
methods of redemption.

UNIT – I

Branch Accounts 15 Hours

● Introduction to branch accounts –Features - Types of branches (1)

● Department branches - features (1)
● Books of accounts - Methods of accounting of department branches (1)
● Debtor system - Invoicing goods at cost - Invoice price method (Problems) ( 5)
● Stock and debtor system –
Goods charged to branch at cost price and selling price (Problems
(Problems) (7)

UNIT – II

Departmental Accounts 15 Hours

● Needs- Features- Basis for allocation of expenses

expenses-Distinction between
Departmental and Branch Accounts (theory) (3)
● Departmental Accounts -Treatment
Treatment of inter
inter-departmental transfer at cost or
selling price (2)
● Treatment of expenses
penses that cannot be allocated
allocated- Preparation of departmental
profit and loss. (including Problems) (10)

UNIT – III
Accounting of non-profit
profit organizations: 15 Hours
● Non profit entities- Introduction (1)

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● Receipts and Payments Account

Account- Meaning- Features- Proforma (2)
● Income & Expenditure Account-
Account Meaning- Features- Proforma (2)
● Differences between Receipts & Payments Account and Income & Expenditure
Account (2)
● Problems in preparation of Income & Expenditure Account and Balance Sheet (5)
● Problems in preparation of Receipts & Payments Account when Income &
Expenditure and Balancee Sheet is giv
given (including Problems) (5)

UNIT - IV

COMPANY ACCOUNTS 15 Hours

● Issue of shares at par, premium and discount (1)

● Forfeiture and reissue of shares (1)
● Recording of transactions relating to issue forfeiture and reissue of shares including
(Simple problems) (7)
Issue of bonus shares (1)
● Provision of companies act and SEBI guidelines accounting treatment for issue of bonus
shares (4)
● Rights issue (1)

UNIT- V

ISSUE AND REDEMPTION OF DEBENTURES 15 Hours

● Introduction to debentures
ures features and kinds of debentures (1)
● accounting treatment for issues and redemption of debentures (1)
● Redemption out of profits (2)
● Sinking fund method- Accounting treatment (Simple problems)
(Excluding X interest and Cumulative
Cumu interest problems) (10)
● Underwriting of Shares (Theory only) (1)

BOOKS RECOMMENDED

1. Jain S P &Narang K L. 2011. Financial Accounting Advanced Accounting, 11th

revised edition, Kalyani Pub. New Delhi
2. Mukherjee A &Haneef, M. “Modern Accountancy–
Accountancy Volume I”, 2nd edition, : TMH
Pub, New Delhi
3. Mukherjee, A &Haneef, M. 2010. Modern Accountancy– Volume II 2nd edition, 12th
reprint TMH Pub, New Delhi
4. Wings, Tally, Focus – Accounting packages – BPB publications.
5. Manual provided by Wings, Tally solutions and Focus Accounting packages.
packages

B.Com (Business Studies) 48 Academic Year 2023 – 2024

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Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

BUSINESS STATISTICS

Credits: 4 Semester:III
Semester

Subject Code: BC22086 No. of lecture hours: 60

Objectives:

 To prepare students for lifelong learning and successful careers using their statistical
skills. Statistical information covers different subject areas economic, demographic,
social etc...
 To provide basic information for decision making, evaluations and assessments at
different levels.
Course Outcomes:

CO1: Organize,, manage and present data. Understand the merits and Limitations in
using the Statistical data.
 CO2: Represent the statistical data in the form of diagrams and graphs.
 CO3: Analyze statistical data using measures of central tendency.
 CO4: Compare the homogeneity of the statistical data using different methods of
dispersion.
 CO5: Identify the symmetric and nature of the statistical data using the concepts of
Skewness and moments.
UNIT-I 12 Hrs

INTRODUCTION TO STATISTICS
1. Meaning – Definition – Functions – Limitations of statistics (1)
2. Collection of data (2)
3. Classification and tabulation of data (2)
4. Sources of data – primary data and secondary data.
da (2)
5. Types of classification of data – Simple problems (2)
6. Simple and complex tables Simple problems (3)
UNIT-II 12 Hrs

DIAGRAMS AND GRAPHS

1. Diagrams and graphs-simple
simple bar diagram (2)
2. subdivided bar diagram (2)
3. multiple bar diagram (2)
4. percentage bar diagram (1)
5. pie diagram (1)
6. histogram (1)
7. frequency polygon (1)
8. frequency curve (1)
9. Ogives (1)

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UNIT-III 12 Hrs

MEASURES OF CENTRAL TENDENCY

1. Measures of central tendency (1)

2. Mean- merits and demerits simple problems (1)
3. Median- merits and demerits simple problems (1)
4. Mode- merits and demerits simple problems (2)
5. geometric mean- merits and demerits simple problems (2)
6. harmonic mean-merits
merits and demerits simple problems (2)

UNIT-IV 12 Hrs

MEASURES OF DISPERSION

1. Range (2)
2. Quartile deviation (2)
3. Mean deviation (2)
4. Standard deviation (2)
5. Variance (2)
6. Merits and demerits Simple problems (1)
7. Lorenz curve. (1)

UNIT-V 12 Hrs

SKEWNESS AND MOMENTS

1. Skewness and moments – meaning – right and left skewed distribution (2)
2. Karl Pearson’s coefficient of skewness (2)
3. Bowley’s coefficient of skewness (2)
4. Kelly’s coefficient of skewness (2)
5. Moments – first, second, third and fourth moments (2)
6. Sheppard’s correlation for moment’s simple problems. (2)

Essential Reading:

Statistics, 36th revised edition. Sultan Chand & Co:

1. Gupta, S P. 2008. Business Statistics
New Delhi
2. Agarwal, B M. Business Statistics 3rd edition. Himalaya Publishers: Mumbai
3. Gupta, S C. Business Statistics 6th edition. Himalaya Publishers: Mumbai
Mumb
th
4. Ajay Goal & Alma Goal, “Mathematics & Statistics”, 4 edition, Taxman Pub.
5. Microsoft Office Excel 2003 and 2007 – step by step, Frye, PH

B.Com (Business Studies) 50 Academic Year 2023 – 2024

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Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

FINANCIAL MARKETS & SERVICES

Credits: 5 Semester:III
Semester

Course Code: CB22302 No. of lecture hours: 75

Objectives:

● To study the financial markets and innovative financial instruments

● To study the overall view of the financial system
Course Outcomes:

● CO1: To explain and analyze the various functions and importance of Indian
Financial System.
● CO2: To classify Capital market and assess the rational content and current reforms
to Capital market regulations
● CO3: To analyze the features of Money Market and list out the various money market
instruments
● CO4: To identify and interpret
nterpret the services provided by a merchant banker.
● CO5: To explain the process of securitization of debt and compare the various types
of financial derivatives
●
UNIT-I

INTRODUCTION TO INDIAN FINANCIAL SYSTEM 15hrs

● Overview-Functions,
Functions, Various Segments in Financial Markets (2)
● Developments and Defects , Remedial Measures
Measures- financial reforms (3)
● Financial services- Meaning, Fund and non fund based activities (2)
● modern activities -financial
financial engineering, Inn
Innovative
ovative financial instruments (4)
● Challenges facing the financial services sector-
sector Present Scenario (4)
●
UNIT-II CAPITAL
APITAL MARKETS 15hrs

● Constituents- primary and secondary markets (3)

● Growth of capital markets in India (3)
● Defects of Indian capital markets (1)
● SEBI norms (1)
● Stock exchanges meaning, functions, organisation structure of stock exchange (2)
● Listing procedure, advantages and drawbacks of listing (1)
● Trading in stock exchange, BSE NSE, OTCEI (2)
● Type of brokers, functions of brokers (1)
● New issue markets fractions, methods of floating new issues
● General guidelines for new issue, SEBIguidelines (1)
● Recent trends in new issues market

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UNIT-III MONEY MARKET 15hrs

● Structure features, objectives, importance of money markets (4)

● Segments of money markets (3)
● Call markets, bill markets, commercial papers, certificate of deposits, interbank
certificate repos (3)

● Discount and Finance house of India, defects of Indian money market (5)

UNIT-IV FINANCIAL INTERMEDIARIES AND SERVICES 15hrs

● Merchant banking- services

ervices of merchant banker (3)
● Mutual funds -types
types of mutual funds (2)
● Leasing - types of leasing (2)
● Venture capital, loan syndication,
syndic custodial services (3)
● Factoring and forfeiting - differences between factoring and forfeiting (2)
● Depository systems - depository participants -depository services (3)

UNIT-V SECURITISATION
TION OF DEBTS 15hrs

● Meaning, modus
odus operandi, structure (3)
● Benefits and drawbacks of securitization (2)
● Derivatives: meaning, kinds of financial derivatives
deri concepts of forwards (3)
● Futures (2)
● Options
● Swap - importance of derivatives (2)
● Differences between forwards and futures, options and swaps (3)

BOOKS RECOMMENDED

1. Gordon &Natarajan, “Financial Markets & Service”, 3rd edition, 2012, Himalaya Pub: Mumbai.
2. Bhole L M &MahakudJitendra, “Financial Institutions and Markets”, 5th edition, TMH Pub.
3. Khan M Y, “Financial Services”, 6th edition, TMH Pub.
4. Mithani, D. M and Gordon, E, ““Financial Services – Banking & Insurance”, 3rd edition, 2012,
Himalaya Pub. : Mumbai
5. “Marketing of Financial Services”, 2003 edition, ICFA
6.

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PRATICALS
BANKING (GE)

Credits: 1 Semester: III

Subject Code: G18CBIP No of lecturer hour: 30

Objective:

To give the clear picture of all the financial instruments and their utilization in real life
situations.

Learning Outcome:

Students will be able to evaluate the key functions in banking sectors and across the role of
bankers in Socio-Economic
Economic Environment.

UNIT-I

Lab work: Working & operations of ATM, Credit

Cre Cards, E-banking. (5)

UNIT-II

Lab work: Application forms for opening a/c, cheque books, pass books, requisition forms
for withdrawals and deposits, bank statements, format of demand draft, cheque, travel
cheques etc. (5)

UNIT-III

Lab work: Promissory notes, B/E, cheques various modes. (5)

UNIT-IV

Lab work: Documents required for sanction of loans & advances and the procedure. (5)

UNIT-V

Lab work: Scurvy of different co

co-operative banks and preparation of a report on the role of
cooperative banks – a report on the impact of charges in interest rates etc. (recently)
(recently).
(5)

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PRACTICALS

BUSINESS STATISTICS

Credits: 1 Semester:III
Semester

Subject Code: BC22087 No. of lecture hours: 30

Objectives:

 To prepare students how data represented and analyzed through various statistical tool used in
computer.

Learning Outcome:

 Students will be able to analyze the data using various statistical tools in computer.
UNIT-II

Lab work: Diagrammatic and graphic presentations of data using computers - Excel (7)

UNIT-III

Lab work: Calculation of averages using computers (9)

UNIT-IV

Lab work: Calculation of dispersion using computers (7)

UNIT-V

Lab work: Calculation of skewness using computers (9)

Note: the lab work may be done using computers through use of MS
MS-Excel

B.Com (Business Studies) 54 Academic Year 2023 – 2024

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PRACTICALS
COMPANY LAW- II

Credits: 1 Semester: III

Subject Code: BC22013 No. of lecture hours: 30

Objective: To provide the students with the basic knowledge of the provisions of the
Companies Act 2013, along with relevant case laws.

Course Outcome:

Students will gain practical knowledge regarding various documents of Company’s

Act 2013 and legal provisions.

1. Memorandum of associations 4hrs

2. Articles of association 4hrs

3. Contents
ontents of prospectus 3hrs

4. Certificate of commencement 3hrs

5. Certificate of incorporation 4hrs

6. Minutes of meeting 3hrs

7. Apartment of directors 3hrs

8. Types of winding up 3hrs

9. Procedure of winding up 3hrs

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YEAR WISE AND SEMESTER WISE DISTRIBUTION OF SUBJECTS

DEPARTMENT OF COMMERCE – B.COM (BUSINESS STUDIES)
FOURTH SEMESTER ACADEMIC YEAR
YEA OF 2023-24 OF 2022-2025
2025 (CBCS)

Marks
Sl. Par Subject Hours/ Duration of
Title of the Subject Credits
No. t Code week Exam (Hrs) Internal External Total

THEORY
SECCB23401 Digital Marketing & 2 3 40 60 100 2
6 II Web Design
(SEC-2)
ES23401 Environmental
1 II Studies gender
sensitization 3 3 40 60 100 3
(AECC-5-2)
4 II BC23014 Direct Taxes 5 3 40 60 100 5
(CORE-10)
5 II CB23402 Entrepreneurship 4 3 40 60 100 4
Development
BC23015 Corporate 5 3 40 60 100 5
2 II Accounting
(CORE-8)
3 II CB23403 Financial Institutions 4 3 40 60 100 4
(CORE 9)
PRACTICALS

7 II CB23405 Financial Institutions 2 3 40 60 100 1

(CORE 9)

8 II CB23404 Entrepreneurship 2 3 40 60 100 1

Development

TOTAL 27 25

* Ability Enhancement Compulsory Course (AECC)

* Generic Elective (GE)

* Skill Enhancement Course (SEC)

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Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

DIGITAL MARKETING & WEB DESIGN

Credits: 2 Semester: IV
Subject Code: SECBS22401
22401 No. of lecture hours: 30
Objectives:
To understand Foundation of digital marketing.

Course Outcome:

Students will be able to understand Marketing mix and its digital applications

UNIT I 6Hrs

DIGITAL MARKETING FOUNDATIONS & CONTENT MARKETING:

Digital Marketing Strategy - Exploring Digital Marketing - Starting with the Website

UNIT-II 6Hrs

Foundations of Analytics -

Search Engine Optimization -

Search and Display Marketing

UNIT-III 6Hrs

Social Media Marketing - Video Marketin

Marketing. Email marketing tools and setup

Email marketing segmentation, Personalization and mobile friendly design Content

Marketing foundations

-Blogs for content marketing - Content marketing for staying relevant

Newsletters for content marketing - Mobile marketing foundations

UNIT IV 6Hr

WEB DESIGN AND GOOGLE ANLYTICS:

Exploring and learning web design – Understanding

g Conversion rate optimization (CRO) – Setting
CRO – Understanding target audience – Optimization champion.

UNIT-V 6Hrs

Getting started with Google Analytics – Core concepts – Additional interface features – Using
reports, Audience reports – Acquisition reports – Social reports – Behavior reports – Track events –
Conversion reports – Additional features

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SUGGESTED READINGS:

1. The Art of Digital Marketing: The Definitive Guide to Creating Strategic, Targeted, and
Measurable Online Campaigns by Ian Dodson, Wiley

2. Fundamentals of Digital Marketing by Puneet Singh Bhatia, Pearson

3. Digital Marketing by Vandana, Ahuj

Ahuja, Oxford

4. Digital Marketing by Seema Gupta, McGraw Hill

B.Com (Business Studies) 58 Academic Year 2023 – 2024

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ENVIRONMENTAL STUDIES AND GENDER SENSITIZATION

Credit: 3 Semester
Semester: IV

Subject code: ES23301 No. of lecture hours: 45

Course Outcomes:
CO1:: Understand the importance of Environmental education, conservation of natural resources &
understand the importance of ecosystems and biodiversity
CO1: Understand the pollution problems and Apply the environmental science knowledge on solid
waste management, disaster management
CO3: 1.Apply the environmental science knowledge to improve the resources
2. Evaluate and understand the sustainable environmental conditions and control methods
CO4: Identify the interactions and intersections of identities (e.g., gender, race, ethnicity, class,
sexuality, and so on) and assess the ways in which they contribute to instances of privilege and power
dynamics across cultures, space,, and time. And their problems
CO5: Understand the gender problems and ways of addressing them, including interactions across
local to global scales in communities and overcome inequalities with legislations

UNIT-I
9hrs

● Definition, scope and importance of multidisciplinary nature of environmental studies. Need for
public awareness. (2)
● Renewable and non-renewable
renewable natural resources and associated problems. Brief account of the
following:
● Forest resources: Use and over exploitation, deforestation, timber extraction, their Effects on
forest and trial people. (1)
● Water resources: s: Use and over utilization of surface and ground water, floods, Drought,
conflicts over water, dam benefits and problems. (1)
● Mineral resources: Use and exploitation, environmental effects of extracting and minermineral
resources. (1)
● Food resources: World food problems, changes caused by agriculture and over grazing,
effects of modern agriculture, fertilizer
fertilizer and pesticide problem (1)
● Energy resources: Growing energy nee needs, renewable and non- renewable energy resources,
use of alternate energy sources, sustainable development.
● Land resources: Land as a resource, land degradation, soil erosion and desertification. (1)
● Role of individual in conservation of natural resources
res population exploitation. (1)
● Equitable use of resources for sustainable lifestyles. (1)

UNIT-II
ECOSYSTEMS 9hrs
Concept, structure and function of an ecosystem - Producers, consumers and decomposers. (1)
● Energy flow in the ecosystem, ecological succession, food chains, food webs and Ecological
pyramids. (2)
● Introduction, types, characteristic features, structure and function of the following Ecosystems in
brief – (6)
(a) Forest ecosystem
(b) Grass land ecosystem
(c) Desert ecosystem

B.Com (Business Studies) 59 Academic Year 2023 – 2024

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Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

(d) Aquatic ecosystems (pond, streams, lakes, rivers, oceans and estuaries)

UNIT-III
III BIODIVERSITY 9hrs
● Introduction – definition of bio-diversity:
diversity: genetic, sp
species and ecosystem diversity. (2)
● Bio- geographicall classification of India (2)
● India as a mega diversity nation. (1)
● Hot spots of bio-diversity. (1)
● Endangered and endemic species of India (1)
● Conservation of bio-diversity In--situ and Ex-situ conservation of bio-diversity. (2)

UNIT-IV
IV ENVIRONMENTAL POLLUTION 9hrs
● Definition of environmental pollution
● Brief account of causes, effects and control measur
measures of (5)
(a) Air pollution
(b) Water pollution
(c) Soil pollution
(d) Marine pollution
(e) Noise pollution
(f) Thermal pollution
(g) Nuclear hazards
● Prevention and control of pollution (1)
● Disaster management: floods, earthquakes, cyclone and landslides. (2)
● Solid waste management: causes, effects and control measures of urban and industrial waste. (1)

UNIT-V WATER CONSERVATION 9hrs

● Water conservation, rainwater harvesting, and water shed management. (2)
● Climate change, global warning, acid rains, ozone layer depletion and nuclear accident (2)
(
● Waste land reclamation (2)
● Environmental acts and issues involved in enforcement of environmental legislation. (2)
● Population explosion – family welfare program. (2)
● Role of remote sensing and GIS in environmental studies. (2)
● Environment and human health: HIV/AIDS., women and a child welfare. (1)

FIELD WORK:
1. Visit to a local polluted site- Industrial effluent plant or polluted lake or agricultural land.
2. Study of common plants, insects and birds
3. Water analysis for dissolved oxygen; carbonates and bicarbonates

REFERENCE BOOKS:
1. Cunningham, W.P. Cooper, T.H. Gorhani, E & Hepworth, M.T. 2001, Environmental
Encyclopedia.. Jaico Publishers House, Mumbai.
2. Srivastava K.P. 2002, An Introduction to Environmental Study.
Study. Kalyani Publishers-
Publishers I Edition,
New Delhi.
3. Dr. Sharma J.P. 2005, Comprehensive Environmental studies.
studies. Laxmi Publica
Publication (P) Ltd,
New Delhi.

B.Com (Business Studies) 60 Academic Year 2023 – 2024

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DIRECT TAXES

Credits: 5 Semester:
Semester IV
Course Code: BC22014 No. of lecture hours: 75

Objectives:
● To equip the students practical knowledge of filling of returns and computation of tax liability
● To make students job oriented and competent for professional courses
Course Outcomes:
● CO1.. To understand the basic definitions of Income Tax, Agricultural Income, Residential
Status and Exempted Incomes.
● CO2.To show the computation tion of income from the Head Salaries and House property as per
IT act.
● CO3.. To identify the Income from Business, Profession and Capital Gains.
● CO4.. To compute Total Income of individuals and HUF.
● CO5.. To assess the tax liability of Individuals and HUF as per IT act.

UNIT I

INTRODUCTION 15hrs

● Indian Taxation System – Over view of Direct Taxes & Constitutional provisions (3)
● Income Tax: Basic Concepts: Income, Person, Assesses, Assessment year (4)
● Previous year, Income, Casual income, PAN, Gross total income
● Agricultural income and its assessment (Theory only) (3)
● Capital and Revenue, Residential status and incidence of tax of an individual
(Only Theory), Exempted Incomes (5)

UNIT-II

INCOME FROM SALARY 15hrs

● Salary Meaning, Allowances, Perquisites, Profits in lieu of salary –treatment

treatment of various items
of allowances, perquisites in computation of salary income (4)
● Deductions from salary income, Qualified savings an and Provident funds
(Including simple problems) (5)

INCOME FROM HOUSE PROPERTY

 Meaning, Annual value, Let
Let-out house, Self-occupied house, Deemed to let-out
out house. (2)
 Deductions from annual value, Deemed ownership, Unrealized rent (2)
 Computation of income from house property (Including simple problems) (2)

UNIT-III
INCOME FROM BUSINESS AND PROFESSION 15hrs
● Chargeability, Deductions expressly al
allowed and disallowed (3)
● General deductions, computation of profits and gains from business and profession (2)
● Depreciation (Including simple problems) (2)
Capital Gains
● Capital assets meaning, Types, Cost of inflation index, Transfer types (3)

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● Transfer not regarded as transfer, Cost of acquisition of various assets, Deductions from
capital gains (3)
● Exemptions U/S 54. Computation of taxable capital Gains (Including simple problems) (2)

UNIT – IV

INCOME FROM OTHER SOURCES AND GROSS TOTAL INCOME 15hrs

● Interest on securities, Bond washing transaction, Dividends on shares, casual income, family
pension (4)
● Gifts received & other general incomes including deductions, Deemed income simple
problems (4)
Deductions from gross total income and Rebates, aggregation of incomes, Set off and carry
forward of losses (4)
● Computation of total income and tax liability of Individual Assesses
(Including simple
le problems) (3)

UNIT – V

ASSESSMENT OF INCOME AND HUF 15hrs

● Filing of returns & Advance Tax, Tax deducted at source (Theory Only) (2)
● Types of Assessment-Self
Self assessment, Regular assessment, Best judgment assessment,
assessment procedure, Income tax authorities (3)

Assessment of HUF (10)

● Assessment of Hindu - Undivided family (problems only).

● Note: Problem should be solved as per relevant assessment year for which subject is taught.

BOOKS RECOMMENDED

1. Dr. SinghaniaVinod K & Dr. Singhania, Kapil. 2013

2013-14. Direct Taxes Law & Practice
48thedition, Taxman Publication: New Delhi
2. Raja H Prem. 2012. Systematic Study of Income Tax 27th edition. Sri Hamsrala Pub
3. Gaur V P, Narang D B &Ghai Puja. 2012. Elements of Income Tax 26th revised edition.
Kalyani Publishers: New Delhi
4. Dr. AhujaGirish& Dr. Gupta Ravi. 2012. Systematic Approach to Income Tax 27th edition
Bharat Publication: New Delhi
5. Dr. BangarYogendra, BangarVandana&Sodhani C A Vinee
Vineet, 2012. Students Guide to Direct
Taxes 16th edition. AadhyaPrakasham Publication: Pune

B.Com (Business Studies) 62 Academic Year 2023 – 2024

(CBCS)
 Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

ENTREPRENEURSHIP DEVELOPMENT

Credits: 4 Semester IV

Course Code:CB22401 No. of lecture hours: 60

Objective

● To serve as an invaluable guide for students who want to enter into entrepreneurship arena
● To create and develop qualities of leadership and motivate hidden talents of entrepreneurship
embedded in the minds of youth
Course Outcomes:

● CO1.. Understand the nature and basic concept of entrepreneur and entrepreneurship.
● CO2. Demonstrate the knowledge of entrepreneurship development programmes
● CO3. Recognise the need for project report and analyze the concepts of project formulation
● CO4.. Interpret factory design and factory layout and identify the importance of
standardization and quality control
● CO5.. Differentiate small and large scale industries and identify the reasons for sickness of
small scale industries

UNIT-I
INTRODUCTION TO ENTREPRENEURSHIP 12Hrs
● Entrepreneurship – meaning, definition of entrepreneur (2)
● Entrepreneurship. Characteristics, classification and functions of an entrepreneur. (2)
● Entrepreneurs Vs Entrepreneurship – Entrepreneurial environment (2)
● Women Entrepreneurs – concept support and assistance, problems and measures (3)
● Role of entrepreneur in Economics Development. (3)

UNIT-II

ENTREPRENEURSHIP DEVELOPMENT IN TRAINING 12Hrs.

● Entrepreneurial Development & Training – meaning, need and objectives of EDP (3)
● Entrepreneurial Training – meaning, importance objectives and methods (3)
● Institutions assisting entrepreneurs (2)
● Financial assistance to entrepreneurs (2)
● Types and sources of finance. (2)

UNIT-III

PROJECT IDENTIFICATION AND REPORT 12Hrs

● Project – meaning and definition (2)

● project classification (2)
● Project identification and its importance. (2)
● Project formulation – concept, need and signif
significance (1)
● Project feasibility and its aspects. (1)
● Contents, reason for Project report failure of a project. (2)
● Review Techniques – PERT and CPM method. (2)

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UNIT-IV
FACTORY DESIGN AND STANDARDIZATION 12Hrs
● Factor design & layout – meaning, importance and factors affecting factory design. (3)
● Factory layout – meaning, considerations
erations in factory layout. (3)
● Standardization – meaning, objectives, types and advantages / importance (4)
● Quality control – meaning and importance. (3)

UNIT-V
SMALL SCALE INDUSTRY 12Hrs
● Small scale industries – concept,, meaning and definition. (2)
● Classification and characteristics. (2)
Difference between large scale and small scale industries (1)
● financial schemes and policiess for SSI – problems of SSI (5)
● Sickness of small scale industries
tries reasons and remedies. (5)

REFERENCES

Vasant Desai. 2010. The dynamics of Entrepreneurial Development & Mgmt. Himalaya
Publishing Home Pvt. Ltd: Mumbai
Dr. Srin
ivasan NP and Dr. Gupta, BC. 2010. Entrepreneurship Development in India Sultan Chands Sons:
New Delhi.
Gordon, E and Natrajan, K. 2009. Entrepreneurship Development. Himalaya Publishing Home
Pvt. Ltd: Mumbai
Vasant Desai. Small Scale Industries and Entrepreneurship
Khanka SS. 2012. Entrepreneurship Development. S. Chand Sons: New Delhi

B.Com (Business Studies) 64 Academic Year 2023 – 2024

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Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

CORPORATE ACCOUNTING
Credits: 5 Semester
Semester: IV
Course Code: BC22015 No. of lecture hours: 75
Objectives:
To impart the skills of recording of transactions relating to issue of shares and debentures and
preparation of final accounts of companies.

Course Outcomes:
● CO1.. To understand the various types of capital structures of the company and their
representation in the balance sheet, preparation of financial statements with profits before
incorporation.
● CO2.. Explain the valuation of shares and goodwil
goodwill.
● CO3.. Analyze amalgamation in the nature of merger and purchase and accounting treatment
for internal reconstruction.
● CO4.. Demonstrate the accounting systems of a banking company under the guidance of RBI.
● CO5. To prepare insurance accounts as per IRDAI guidelines.

UNIT – I
Company final accounts and profit prior to incorporation 15
15Hrs
Company Final accounts
● Introduction to Company Final Accounts. (1)
● Format of Profit & Loss A/c and Balance Sheet (1)
● Treatment/Provisions relating to preparation of Final Accounts- (1)
● Statement of Profits and Balance Sheet (problems) (8)
Profits prior to incorporation
● Profits prior to incorporation-
incorporation Meaning and Methods of computing (1)
● Profits prior to incorporation (Problems) (3)
UNIT-IIII
Valuation of Goodwill and Shares 15
15Hrs
Valuation of goodwill
● Need and methods of Valuing Good Goodwill- Average profit method (2)
● Super profit method (2)
● Capitalization method (Problems) (3)
Valuation of shares
● Need for valuation- Methods of valuation Net assets method (3)
● Yield Basis Method (2)
● Fair Value Method (Problems) (3)
UNIT-III
Amalgamation and Internal Reconstruction 15
15Hrs
Amalgamation of Companies
● Amalgamation: Meaning, Definition, Features
Features-Types of Amalgamation (1)
● Amalgamation in the nature re of merger and purchase (1)
● Calculation of Purchase Consideration (1)
● Treatment in the books of Transferor and Transferee (1)
● Problems on Amalgamation in the naturena of merger and purchase (5)
(As per accounting Standard 14, Excluding inter
inter- company holdings)
Internal Reconstruction of Companies
Companie
B.Com (Business Studies) 65 Academic Year 2023 – 2024
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● Internal Reconstruction: Meaning of Internal reconstruction (1)

● Capital Reduction and Reconstruction (1)
● Accounting Treatment in Internal reconstruction (1)
● Preparation of post reconstruction
nstruction Final statements (1)
● Problems on Internal
nternal Reconstructi
Reconstruction. (2)
UNIT-IV
Bank Accounts 15
15Hrs
● Accounting system
ystem of a banking company (1)
● Registers to be maintained by banks (1)
● Slip system of posting (1)
● Rebate on bills discounted (1 )
● Advances classification
ification of Bank advances (1)
● Non Performing assets (1)
● Legal provisions and guidelines for preparation of Form A an
and Form B (1)
● Problems on banking companies (final accounts) (8)
UNIT-V
Accounts of Insurance Companies 15
15Hrs
Life Insurance Companies:
● Meaning of Life Insurance (1)
● Legal provisions relating to Preparation of Revenue Account (1)
● Profit and loss Account (1)
● Balance Sheet andnd Valuation Balance sheet (1)
● Problems
oblems on Life insurance (3)
General Insurance:
● Meaning of General Insurance (1)
● Legal provision regarding preparation of Final Accounts of GIC (1)
● Revenue A/C, P&L A/c, and Balance Sheet with special reference to
( Fire & Marine insurance only ) (1)
● Problems on GIC (5)
BOOKS RECOMMENDED

1. Jain S P &Narang K L. 2012. Corporate Accounting 11th edition, Kalyani Pub. New Delhi
2. Maheswari S. N. &Maheswari, S.K. 2006. Corporate Accounting”, 4th edition, reprint 2006,
Vikas Publication: New Delhi
3. Mukherjee A &Haneef M. 2010. Modern Accountancy– Volume II”, 2nd edition, 12th reprint.
TMH Pub.: New Delhi

FINANCIAL INSTITUTIONS

B.Com (Business Studies) 66 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

Credits: 4 Semester: IV

Subject code: CB22403 No. of lecture hours:

60

Objective: To implant conceptual knowledge of Financial Market and institutions

Course Outcome:
CO1. To classify about financial markets and services
CO2. To explain about the capital markets with reference to stock market as per SEBI regulations.
CO3. To sketch the working of money marker in the Indian Financial System
CO4. To analyze the derivatory and depository system.
CO5. To appraise Financial servicee system relating to mutual funds and merchant banking.

UNIT-11 INTRODUCTION 12hrs

 Overview of Indian Financial System (2)
 Functions Various Segments Developments and Defects (2)
 Remedial measures –Financial
Financial reforms (2)
 Financial Services – Meaning Fund based Non Fund based (2)
 Modern Activities- innovative financial instruments (2)
 Challenges
llenges facing the Financial Services sector (2)

UNIT-22 CAPITAL MARKETS 12hrs

 Constituents-Primary
Primary and Secondary market (1)
 Growth rate Defects of Indian capital market (1)
 SEBI Norms Stock exchanges, meaning functions (1)
 Organization Listing procedure, types of brokers , functions (1)
 NSE , OTCEI (2)
New issue Markets:
 Fractions methods of floating new issues (2)
 General guidelines for new issue, SEBI guidelines recent trends (2)

UNIT-3 MONEY MARKET 12rs

 Structure, Features, objectives (2)

 Importance of moneyney market (2)
 Segments of money market (2)
 Call market, bill markets, commercial papers
pap (2)
 Certificates of deposits, inter
inter-bank Certificate (2)
 Repo discount Finance house of India (2)

UNIT-44 SECURITIZATION OF DEBTS 12hrs

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 Meaning, modus operandi, role of merchant banker, and other agents (2)
 Structure of Securitization ((2)
 Securitize assets – benefits-- Drawbacks- future prospects ((2)

DERIVATIVES
 Meaning, kids of financial Derivatives, concepts of forwards, ffutures,
utures, options Swap,
Importance of Derivatives (2)

DEPOSITORY SYSTEM
 Meaning, process of depository system in India ((2)
 SEBI norms benefits drawbacks ((2)
 NSDI &Central Depository sy
system

UNIT-55 Mutual Funds and Merchant Banking 12hrs

 Meaning, origins, types or classification (1)

(
 Importance of mutual funds operation (22)
 Concept of net assets value method
method-guidelines - reasons for slow growth (2
2)
 Future prospects of mutual funds (1
1)
Merchant Banking
 Concept, origins, role of merchant bankers (1
1)
 Services: regulatory
ry framework pre and post issue management challenges (2
2)
 Qualities required for a merchant banker (2)
 SEBI Regulations and conditions for merchant banking (22)

BOOKS RECOMMENDED:

1. Gordon & Nataraj, 2012. Financial Markets and Services (3" Edition)) Himalaya
Publishing House: Mumbai.

PRACTICALS

B.Com (Business Studies) 68 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

Entrepreneurship Development
Credits: 1 Semester: IV
Course Code: CB22404 No. of lecture hours: 30

Objectives:
● To serve as an invaluable guide for students who want to enter into entrepreneurship arena

Learning outcome:
● Understand the nature and basic concept of entrepreneur and entrepreneurship.

Unit-I

● Successful women Entrepreneurs in India

● Role of entrepreneurs in economic development

Unit-II

 Financial assistance to entrepreneurs

 Types & source of finance

Unit-III

 Project classification
 Review techniques – PERT & CPM method

Unit – VI

 Business plan development – components and stages in business plan

 Startup planning & development

Unit-V

 List out various small scale industries

 Financial schemes & policies for SSI

PRACTICAL
B.Com (Business Studies) 69 Academic Year 2023 – 2024
(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

FINANCIAL INSTITUTIONS

Credits: 1 Semester: IV
Course Code: CB18403 No. of lecture hours: 30
Objective: To implant conceptual knowledge of Financial Market and institutions
Learning outcome:
To sketch the working of money marker in the Indian Financial System

Unit-I

 Indian financial system

system-structure
structure of financial system, financial markets, financial
institutions. (5)

Unit-2

 Indian money market - Structure of Indian money market, Certificate of Deposits

Commercial papers and treasury bills. (5)

Unit-3
 Indian capital market
market-Structure
Structure of Indian capital market, Trends of stock market
Index given in newspaper / magazines. (5)

Unit-4
 Derivatives- kinds of ffinancial
inancial derivatives, concept of forwards, options, swap,
importance of derivatives (8)

Unit-5
 Financial Institutions-
Institutions mutual funds- importance-operations,
operations, merchant banking
banking-
origin,

YEAR-WISE
WISE AND SEMESTER
SEMESTER-WISE
WISE DISTRIBUTION OF SUBJECTS
DEPARTMENT OF COMMERCE – B.COM (BUSINESS STUDIES)
FIFTH SEMESTER ACADEM
ACADEMIC YEAR-2023-24 OF 2021-24 (CBCS)
B.Com (Business Studies) 70 Academic Year 2023 – 2024
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 Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

Duration Marks Credits

Sl. Subject Title of the Hours/ of
Part
No. Code Subject Week Semester Internal External Total
Exam
THEORY
DSE-1
A-Retailing
Retailing
Marketing &
CB18501
consumer
1 II / 4 3 40 60 100 4
Relationship
BC18014
Management.
B-International
International
Business
DSE-2
A-Public
Relation&
CB18502
Corporate
2 II / 4 3 40 60 100 4
Communication
BC18015
B-Human
Resource
Management
Financial
Management
3 II CB18503 6 3 40 60 100 6
(CORE13)

Cost Accounting
4 II CB18504 6 3 40 60 100 6
–I (CORE--14)

Entrepreneurship
5 II CB18505 Development 4 3 40 60 100 4
(SEC-6)
Marketing
6 II CB18506 Management 5 3 40 60 100 5
(CORE-15)
15)
TOTAL 29 240 360 600 29

● Ability Enhancement Compulsory Course (AECC )

● Skilled Enhancement Course (SEC)
● Core
● Disciplinary Skill Enhancement (DSE)

RETAIL MARKETING & CUSTOMER RELATIONSHIP MANAGEMENT

Credits: 4 V SEMESTER
B.Com (Business Studies) 71 Academic Year 2023 – 2024
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Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

Course Code:CB18501 No. of lecture hours: 60

Objectives: The course content has been designed to analyse the retailing process, retail
institutions, and functions and to provide a practical overview of how to design and
implement CRM.

Course Outcomes:

CO1. Understand the important concepts of retailing.

CO2. Sketch the importance of merchandise management and phases in merchandise planning.
CO3. Explain the concept of human resource management in retailing
CO4. Explain and understand the approaches to develop customer service.
CO5.Analyse
Analyse the various steps involved in CRM process.

UNIT-I

Introduction to Retailing 12Hrs

Meaning of retail and retailing (2)
Store format (2)
Types of retailers (2)
Changes impacting retailers (2)
Retailing in India (2)
Changes affecting retailers growth in India (2)

UNIT-II
12Hrs
Planning and Merchandise Management
Meaning of merchandise management (1)
Category management (1)
Phases in merchandise planning (2)
Sales forecasting for retailing (2)
Determine assortment planning process (2)
Planogram (1)
Retail location strategies for different types of retailers (2)
Factors affecting the location (1)

UNIT-III
12Hrs
HRM and Store Design
Importance of HRM in retailing (2)
Meaning of retail marketing (1)
Understanding consumer behavior (1)

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Stages in buying process (2)

Store design and layout (2)
Factors affecting pricing in retail (1)
Retailing and information technology
ology support systems (1)
Meaning of IT and its growing role in retailing (2)

UNIT-IV
12Hrs
Customer Service
Meaning of customer service (1)
Customers perspective of service quality (2)
The Parasuraman, Zeithmal and Berry model (2)
Approaches to develop customer service advantages perceived service (2)
Expected service (1)
The Gaps model to improve quality of retail service quality (2)
Handling service problems and complaints (2)

UNIT-V
12Hrs
Customer Relationship Management
Meaning, importance of CRM process (2)
Steps involved in CRM process (2)
Identifying specific market segments (2)
Develop CRM programs for different customer segments (3)
Relationship based buying (3)

BOOKS RECOMMENDED
● Suja Nair. 2008. Retail Management. Himalaya Publication: Mumbai
● SwapnaPradhan. Retailing Management. Tata McGraw Hill Publishing Company
Limited , New Delhi.
● Barry Berman and Joel R Evans. Retail Management. Pearson Publications.
● Lamba, A. J. The Art of Retailing. Tata McGraw Hill Publishing Company Limited,
New Delhi.

INTERNATIONAL BUSINESS

Credits: 4 V Semester
Course Code:BC18014 No. of lecture hours: 60
B.Com (Business Studies) 73 Academic Year 2023 – 2024
(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

Objectives: To expose students to the concept, importance and dynamics of international

business.
Course Outcomes:
● CO1: Explain the overview of international business and demonstrate the
environment of international business.
● CO2: Explain about the various forms of trade regulation and integration.
● CO3: Sketch the various modes of entering the international market.
● CO4: Point out the conceptual framework of ee-business
business and policy framework for
global e-business.
● CO5: Analyze the intercultural
ercultural communication on the global perspective.

UNIT-I

Global Imperative 12Hrs

An overview-International
International Business: A global perspective
perspective-Emergence
Emergence of Globalization (2)
Drivers of Globalization-Internationalization
Internationalization Process (2)
Stages in International Business--Approaches to International Business (2)
The World of International Business: Regional and Global Strategy (2)
The Multinational Enterprise-Triad
Triad and International Business
International Trade Theories (2)
Environment
ironment of International Business
Business-Cultural Environment and
Political Environment (2)

UNIT-II
12Hrs

Global Business and National Regulation

Rationale for Government Intervention
Intervention-Forms
Forms of Trade Regulation at National Level-
Level
Tariff and Non Tariff Barriers (2)
Regional Economic Integration: Levels of Economic Integration (1)
Benefits & Costs of Economic Integration – Major Trading Blocks: EU, NAFTA,
ASEAN and SAARC (2)
Multilateral Regulation of Trade and Investment-Basic
Basic Principles of Multilateral
Trade Negotiations (3)
GATT and its early Rounds-World
World Trade Organization
Organization-Structure and functions (2)
TRIPs & TRIMs-WTO & India-UNCTAD UNCTAD (2)

UNIT-III
12Hrs
Global Business and Entryy Strategies
Global Market Entry Strategies-Exporting,
Exporting, Licensing, Franchising,
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Contract Manufacturing (2)

Assembly and Integrated Local manufacturing (2)
Global Ownership Strategies: Strategic Alliance Types of Strategic Alliances (2)
Selection of Strategic Alliance Partner, managing and sustaining Strategic Alliance-
Alliance
Cost and Benefit Analysis of Entry Strategies (3)
Entry Analysis and Entry strategy configuration (3)

UNIT-IV
15Hrs
Global E-Business
Conceptual Framework of E-business
business-Prerequisites for Effective E-business
business Transactions(2)
E-enabled
enabled Business Process Transformation and Challenges (2)
E-business
business Technology and Environment-
Environment E-Business Applications-E- Business Models (2)
Alternative E-business Strategies
ategies-Global E- Marketing Electronic Processing of
International Trade Documents (4)
Policy Framework for Global E--business (2)

UNIT-V
12Hrs
Managing Global Business
Strategy and Global Organization -Global Strategic Planning (3)
Going Global and Implementing Strategies (3)
Intercultural Communications (2)
Intercultural Human Resources Management in Global Context (4)

BOOKS RECOMMENDED
● Charles W. K Hill and Arun K. K. Jain. 2010. International Business - Competing in
the Global Market Place. 6th edition, Tata McGraw Hill: New Delhi.
● John D. Daniels and Lee H. Radebaugh. 2006. International Business. Pearson
Publications.
● SubbaRao, P. 2011. International Business. 3rd revised edition, Himalaya
Publications: Mumbai.
● Aswathappa, K. 2010. International Business. Tata McGraw Hill: New Delhi.

PUBLIC RELATION AND CORPORATE COMMUNICATION

Credit -4 Semester-V
Semester
Subject-CB18502 No of hours:60

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Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

Objective: To create awareness among the students on the soft skills required to plan and
pursue a career and empower them with employability skills.

Course Outcomes:
● CO1.. To understand the importance of a positive
positive attitude and ways to build a positive
attitude.
● CO2.. To apply the various principles and techniques of time management and stress
management.
● CO3.. To point out and demonstrate the various methods of enhancing creativity.
● CO4. To demonstrate Communication and soft skills and develop matter for speech.
● CO5.To .To choose the right career and identify the pathway to a successful career.

UNIT 1: ATTITUDE AND EMOTIONAL INTELLIGENCE 12 Hrs

Importance of Attitude - Meaning of positive thinking and positive attitude (2)
Ways to build positive attitude (1)
Effects of negative attitude and measures to overcome them (2)

Significance of interpersonal relationships in personal and pr

professional life (2)
Tips to enhance interpersonal relationships (2)
Emotional Intelligence (1)

UNIT 2: VISION, GOAL SETTING & TIME MANAGEMENT 12Hrs

Meaning of vision – Doing things for the right purpose (2)
Setting and achieving goals – Importance of goal setting (2)
Periodicity in goal setting – Short, medium, Long term (2)
(Methods to achieve set goals (2)
General principles of stress management and time management (2)

UNIT 3: CREATIVTIY 12Hrs

The creative mind - Importance of creativity - Elements of creativity (2)
Influence and flexibility (2)
Factors influencings creativity - Methods of enhancing creativity (2)
Techniques of creativity (2)
Brainstorming, attributes listing (2)

UNIT 4: DEVELOPING BUSINESS SKILLS 12Hrs

Significance
Process of Communication - Forms of communication - Communication gap (2)
Listening Skills – Basics of managerial Speaking skills (2)
Body Language, personality development and soft skills

How to develop matter for a speech, Presentation aids and effective use of (2)
Presentation aids. (2)
Preparation of Resume & preparation for GD & Interview (2)

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UNIT 5: CRAFTING NG A PATH WAY TO A CAREER 12Hrs

Career planning, Awareness of different careers, sources of information (2)
Choosing a career and career counseling (2)
Skill Development: Extempore speeches, Just a Minute (2)
Conducting Stress interviews, Creative
reative Exercise, Role play (5)

BOOKS FOR REFERENCES

Raydu- Corporate Communication, HPH
Rai & Rai Business Communication
Daniel Goleman:: Emotional Intelligence
B. Husluck:: Personality Development – Elizabeth
M.S Rao: Soft Skills – Enhancing Employability I.K International Publishers
Allen Bease: Body Language
C.G.G Krishnamacharyulu& Lalitha: Soft skills of Personality Development

HUMAN RESOURCE MANAGEMENT

Credit-4 Semester-V
Semester
Subject Code-BC18015 No of classes-60
classes

Course Outcomes:

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● CO1.ToTo understand the concept of HRM, functions and changing role of a HR

manager.
● CO2.To
.To distinguish between the various methods of job design and interpret the
techniques of acquisition of Human Resource.
● CO3.To
.To demonstrate and classify the methods of training and motivating Human
Resources in an organization.
● CO4.To
.To analyze the various aspects of E
E-HRM.
● CO5.To
.To point out and appraise the recent trends in HRM.

UNIT-I: INTRODUCTION:
Human Resources Management (HRM): 12Hrs
Concepts – Significance – Objectives – Scope – (2)
Functions - Changing role of Human Resource Manager
(2)–
HRM Policies - Impact of Environment on HRM. (2)
Human Resource Development ent (HRD): (2)
Concept - Scope - Objectives- Brief introduction of Techniques of HRD. (4)

UNIT-II:
II: ACQUISITION OF HUMAN RESOURCE: 12Hrs
Job Design - Approaches - Job Rotation - Job Enlargement - Job Enrichment – Job
Bandwidth - Job Analysis: Concepts - Objectives - Components (Job Description and Job
Specification) – (2)
Methods Job Analysis.; Human Resource Planning: Concept - Objectives – (2)
Factors affecting HR planning - Process of HR Planning - Problems in HR Planning.;
anning.; (2)
Recruitment: Objectives - Sources of recruitment – Selection: (2)
Concept – Selection - Procedure – Tests and Interview (2)
- Placement - Induction - Promotion - Transfer. (2)

UNIT-III:
III: DEVELOPING AND MOTIVATING HUMAN RESOURCE: RESOURCE 12Hrs
Training - Assessing needs - Methods and Evaluation of Training. Development: (1)
Techniques of Management Development
– Evaluating Effectiveness; Performance Management: Concept - Performance Appraisal(1)
Concept Traditional and Modern Methods of Appraisal. (2)
Concepts of Potential Appraisal, Assessment Centers ` (2)
Career Planning and Development. Concept of Empowerment (2)
Participative Management: Objectives – (2)
Types – Quality Circles (1)
– Brief Introduction to forms of Workers Participation in Management in India (1)
UNIT IV: INTERNATIONAL HUMAN RESOURCE MANAGEMENT AND E E-
HRM:12Hrs

Introduction-Global recruitment-- global selection approach (4)

Cross culture training, compensat
compensation (4)
Aspects of E-HRM, E-HRP, HRP, E
E-Recruitment, E-Selection, E-Performance
Performance Management-E-
Management
Training and Development, E-HrHr Records And Audit (4)

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UNIT-V:V: RECENT TRENDS IIN HRM: 12Hrs

Knowledge Management: Concept - KM Architecture (3)
Knowledge Conversion - Knowledge Management Process. (3)
Employer’s Brand, Business Process Outsourcing – (3)
HR Issues. Learning Organization: Concept (3)
– Role off Leader in Learning Organizations.

SUGGESTED READINGS:
● Subba Rao P: Personnel and Human Resource Management, Himalaya.
● K. Aswathappa Human Resource And Personnel Management.
● David A.DeCenzo and Stephen P.Robins: Personnel/ Human Resource Management,
PHI
● BiswajeetPattanayak: Human Resource Management, PHI
● Srinivas K. R: Human Resource Management in Practice, PHI.
● 6.. Gupta CB, Human Resource Management, Sultan Chand & Sons.

FINANCIAL MANAGEMENT

Credits: 6 Semester V
Course Code: CB18503 No. of lecture hours: 75

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(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

Objectives:
● To provide the necessary basic tools for the students to manage the finance function.
● To make students understand the management of the financing of working capital
needs and the long term capital needs of the business organization.
Course Outcomes:
● CO1. To interpret the concept of business finance, finance decision and functions of
finance manager.
● CO2.Ablee to understand the concept of cost of capital and leverages and calculate the
cost of capital and leverages of a business concern
● CO3. To interpret the concept of capital budget and will be able to apply the
techniques of ARR, NPV,IRR,PI etc.
● CO4.To understandstand the concept of working capital management and apply the
concept and able to determine working capital requirement of a business organization.
● CO5.To To interpret the concept of cash management and cash budgeting and
receivables management.

UNIT-I INTRODUCTION 15Hrs

● Meaning of business finance – definition – scope of financial management (2)
● Importance of financial management – finance function – its aims (3)
● Approaches to finance function (2)
● Objectives of financial management - Profit maximization – arguments for and
AgainstWealth maximization – implications – arguments for and against (3)
● Financial decisions (2)
● Functions of a financial manager (3)

UNIT-II COST OF CAPITAL 15Hrs

Concept and significance of the cost of capital, Specific cost of capital of various
● sources of finance (2)
● Cost of debt (including problems) (1)
● Cost of preference capital (including problems) (2)
● Cost of equity (including problems) (2)
● Book value weights vs. market value weights (2)
Leverages Financial
inancial Leverages (including problems) (2)
Operating leverages (including problems) (2)
● Combined leverages (including problems) (2)

UNIT-III CAPITAL BUDGETING

15Hrs
● Concept of Capital budgeting – importance of capital budgeting (2)
● Kinds of capital budgeting decisions (3)
● Methods of appraisal – non DCF and DCF techniques of appraisal (20
● Payback – discount payback (including problems) (2)
● Accounting Rate of Return (including problems) (3)
● Net Present Value (including problems) (2)
● Internal Rate of Return and profitability index (including problems) (1)

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UNIT-IV WORKING CAPITAL MANAGEMENT 15hrs

● An overview – concepts of working capital – the need of working capital (3)
● Determination of working capital (3)
● Optimum level of current assets – financing current assets (4)
● Determination of working capital requirement (including problems) (5)

UNIT-V MANAGEMENT OF CASH 15hrs

● Objectives of cash management (2)
● Planning cash forecasting and budgeting (2)
● Cash budget (including problems) (3)
Receivables Management
● Management of receivables – objectives of receivables management (1)
● Optimum credit policy – aspects of credit policy (2)
● Credit terms – credit standards – collection policy (2)
● Problems in receivables management (3)

BOOKS RECOMMENDED:
Gupta Shashi K. & Sharma R.K., “Financial Management”, 7th revised edition,
2011, Kalyani Pub.
Khan M Y & Jain P K,, “Financial Management”, 6th revised edition, 2011, TMH
Pub.
Pandey I M, “Financial Management”, 10th edition, 2011, Vikas Publication: New
Delhi

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Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

COST ACCOUNTING-I

Credits: 6 Semester V
Course Code: CB18504 No. of lecture hours:90
hours:

Objectives:
To impart conceptual knowledge of Cost Accounting and to equip students with skills of
ascertainment and control of cost.

Course Outcomes:
● CO1.To To understand the basics of cost, scope, methods of costing.
● CO2. To explain the principles of managing inventory, cost account of materials,
procedure for accounting inventory.
● CO3. To describe the principles and practice of labour cost to a business.
● CO4.To To describe the principles and procedures of overhead cost analysis.
● CO5. To explain the need for reconciliation of financial and cost accounting , cost
control and reduction.

UNIT-I INTRODUCTION 18Hrs

● Meaning of Cost, Cost Accounting & Cost Accountancy (2)

● Scope & objectives of cost accounting, functions &importance of cost accounting (2)
● Cost accounting Vs. Financial accounting (2)
● Advantages & limitations of cost accounting (2)
● Installation
ation of a good costing system (3)
● Methods, techniques & systems of costing (3)
● Cost concepts, elements of costs, classification & analysis of costs (2)
● Cost unit and cost centre. (2)

UNIT-II MATERIALS 18Hrs

● Introduction - Types of materials (3)
● Purchase department – purchase routine (3)
● Stores routine – classification & codification of stores (2)
● Fixation of inventory levels Problems to be discussed on calculation of minimum,
Maximum reorder levels and EOQ (2)
● Bin cards & stores ledger – materials losses treatment of waste, scrap, spoilage and
defectives in cost accounts Issue of materials and procedure of issuing – methods of
pricing of issues problems to be discussed on
on FIFO, LIFO, Simple, Weighted
Average and base stock method. (6)
● Inventory control – perpetual inventory system – ABC & VED analysis (2)
18Hrs
UNIT-III LABOUR
● Types of labour, labor cost and its control (3)
● Labour turnover – its causes and effects – measures to reduce labour turnover (3)
● Time keeping department and time booking department – treatment of leave
with pay, idle time, overtime in cost accounts (3)

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● Systems of wage payments – time wage & piece rate system (3)
● Incentive wage plans problems to be discussed on time wage, piece rate system,
Hasley’s& Rowan’s inventive plans (3)
● Taylor’s & Merrick’s Differential piece rate system (3)

18Hrs
UNIT-IV OVERHEADS
● Nature and classification of overheads (3)
Allocation and apportionment of overheads (3)
basis and principles
nciples of apport
apportionment (3)
● Overhead absorption rates – under-absorption and over-absorption
absorption of overheads
theory only (3)
● Methods of re-apportionment
apportionment or re-distribution
re distribution of service department’s overhead
costs to production (3)
department’s problems (3)

UNIT-V

RECONCILATION OF COST C/AC & F/C COST CONTROL 18Hrs

● Reconciliation of cost accounts & financial accounts (3)
● Cost control & cost reduction (3)
● Meaning of cost control, techniques of cost control , cost reduction
reduc (3)
● Distinction between cost control & cost reduction, area of ccost
ost reduction (3)
(
● Tools & techniques of cost reduction (3)
● Advantages & disadvanta
disadvantages of cost reduction (3)
● ( theory only)

BOOKS RECOMMENDED:
Jain S P &Narang K L, “Cost Accounting Principles and Practices”, 23rd edition,
2012, Kalyani Pub.
Arora M N, “Cost Accounting Principles and Practices”, 11th edition, 2010, Vikas
Pub.: New Delhi
work 2nd revised edition,
Arora M N, “Cost and Management Accounting with lab work,
2010, Himalaya Pub: Mumbai

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 Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

ENTREPRENEURSHIP DEVELOPMENT

Credits: 4 Semester V
Course Code:CB18505 No. of lecture hours: 60

Objective
● To serve as an invaluable guide for students who want to enter into entrepreneurship
arena
● To create and develop qu qualities
alities of leadership and motivate hidden talents of
entrepreneurship embedded in the minds of youth
Course Outcomes:
● CO1.. Understand the nature and basic concept of entrepreneur and entrepreneurship.
● CO2. Demonstrate the knowledge of entrepreneurship development programmes
● CO3.. Recognise the need for project report and analyze the concepts of project
formulation
● CO4.. Interpret factory design and factory layout and identify the importance of
standardization and quality control
● CO5.. Differentiate small and large scale industries and identify the reasons for
sickness of small scale industries

UNIT-II INTRODUCTION TO ENTREPRENEURSHIP 12Hrs

● Entrepreneurship – meaning, definition of entrepreneur (2)

● Entrepreneurship. Characteristics, classification and functions of an entrepreneur. (2)
● Entrepreneurs Vs Entrepreneurship – Entrepreneurial environment (2)
● Women Entrepreneurs – concept support and assistance, problems and measures (3)
● Role of entrepreneur in Economics Development. (3)

UNIT-II
II ENTREPRENEURSHIP DEVELOPMENT IN TRAINING 12Hrs.

● Entrepreneurial Development & Training – meaning, need and objectives of EDP (3)
● Entrepreneurial Training – meaning, importance objectives and methods (3)
● Institutions assisting entrepreneurs (2)
● Financial assistance to entrepreneurs (2)
● Types and sources of finance. (2)

UNIT-III PROJECT IDENTIFICATION AND REPORT 12Hrs

● Project – meaning and definition (2)

● project classification (2)
● Project identification and its importance. (2)
● Project formulation – concept, need and significance (1)
● Project feasibility and its aspects. (1)
● Contents, reason for?Project report failure of a project. (2)
● Review Techniques – PERT and CPM method. (2)

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UNIT-IV FACTORY DESIGN AND STANDARDIZATION 12Hrs

● Factor design & layout – meaning, importance and factors affecting factory design. (3)
● Factory layout – meaning, considerations in factory layout. (3)
● Standardization – meaning, objectives, types and advantages / importance (4)
● Quality control – meaning and importance. (3)

UNIT-V SMALL SCALE INDUSTRY 12Hrs

● Small scale industries – concept, meaning and definition. (2)

● Classification and characteristics. (2)
Difference between large scale and small scale industries (1)
● financial schemes and policies for SSI – problems of SSI (5)
● Sickness of small scale industries reasons and remedies. (5)

REFERENCES
Vasant Desai. 2010. The dynamics of Entrepreneurial Development & Mgmt. Himalaya
Publishing Home Pvt. Ltd: Mumbai
Dr. Srin
ivasan NP and Dr. Gupta, BC. 2010. Entrepreneurship Development in India Sultan
Chands Sons: New Delhi.
Gordon, E and Natrajan, K. 2009. Entrepreneurship Development. Himalaya Publishing
Home Pvt. Ltd: Mumbai
Vasant Desai. Small Scale Industries and Entrepreneurship
Khanka SS. 2012. Entrepreneurship D Development. S. Chand Sons: New Delhi

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Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

MARKETING MANAGEMENT
Credits: 5 Semester: V
Subject Code:CB18506 No. of Lecture hours: 75

Objectives: To help the students understand the concept of marketing and its applications.

Course Outcomes:
● CO1.Explains
.Explains the concept of marketing and sketches the marketing environment.
● CO2.Classify
.Classify the marketing environment and identify the various forces operating in
the marketing environment.
● CO3.Point
.Point out the marketing mix with reference to product and price.
● CO4.Analyze
.Analyze the promotion mix and the channels of distribution.
● CO5.To .To formulate the service marketing mix and points out the importance of direct
and online marketing.

UNIT-I 15Hrs
Marketing
Concept of marketing – evolution – definition (3)
Nature and Scope (3)
Marketing management tasks (3)
Marketing concept as applied to marketing management
Significance of marketing in profit and nonprofit organization (3)
Marketing process (3)

UNIT-II 15Hrs
Marketing Environment
Micro environment – meaning (4)
Factors influencing
encing micro environment – company consumers – (4)
competitors – suppliers – marketing intermediaries
Macro environment – meaning
Factors influencing macro environment –cultural / social environment – demographic
environment – physical/ natural – legal /political–economic – technological environment (4)
SWOT analysis (with reference to India) (3)

UNIT-III 15Hrs
Marketing Mix Elements
Product
Definition of product- levels of product
product- classification of products (1)
Product-mix decisions- product-life
life decisions (1)
Brand decisions – packaging and labelling decisions (2)
New product development – stages in new product development process (2)
Product life cycle – stages involved (1)
Price
Concept – meaning of price and pricing – importance of pricing (1)
Pricing objectives – factors influencing pricing-
pricing new product pricing strategies
( 1)
Price setting procedure – selecting a price method – adapting the price (1)
Geographical pricing – price discounts and allowances (1)

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Promotional pricing – discriminating price (1)

UNIT-IV 15Hrs
Place
Marketing channels – number of channel levels (1)
Channel design – channel dynamics (2)
Promotion
Promotion mix variables (1)
The communication process (1)
Advertising – designing effective advertising programmes (2)
Deciding on the media (2)
Sales promotion – purpose (1)
Major decisions in sales promotion (2)

UNIT-V 12 Hrs

Service Marketing
Concept, reasons for growth of services importance / role of services in Economy (2)
Nature of services (1)
Classifications of services (1)
Service Marketing mix (2)
Strategies for service Marketing – Service Quality – its determinants (2)
Introduction to Digital marketing
Meaning-scope-importance-process
process of digital marketing (2)
Dimensions in Digital Marketing
Marketing- online advertising, SEO, social media marketing,
mobile web marketing, Content marketing (2)

SUGGESTED READING:
● Kotler Philip, Gary and Armstrong, Principles of Management, 13th Edition. New
Delhi: Ehsan UI Haque Publications.
● Sherlekar, S.A. 2011. Marketing Management. 13th Revised Enlarged Edition.
Mumbai: Himalaya Publications.
● Karunakaran, K. Marketing Management. 3rd Revised and Enlarged Edition.
● Swamy, Rama V. and Namakumari, S. 2002. Marketing Management.
● Puneet singhbhatia Fundamentals of digital marketing

YEAR-WISE
WISE AND SEMESTER-WISE
SEMESTER WISE DISTRIBUTION OF SUBJECTS
DEPARTMENT OF COMMERCE – B.COM (BUSINESS STUDIES)
B.Com (Business Studies) 87 Academic Year 2023 – 2024
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SIXTH SEMESTER ACADEMIC YEAR

YEAR-2023-24 OF 2021-24
24 (CBCS)

Duration Marks Credits

Sl. Subject Title of the Hours/ of
Part
No. Code Subject Week Semester Internal External Total
Exam
THEORY
DSE-3-A--
BC18022 Auditing &
1 II Accounting 4 3 40 60 100 4
BC18021 Standards BB-
Company Law
BC18020 DSE-4 A--
International
Marketing &
Export
2 II 4 3 40 60 100 4
Management
CB18601 B-Principles
Principles of
Insurance
(DSE-3)
E- Commerce
3 II CB18602 (SEC-7) 4 3 40 60 100 4

Financial
Statement
4 II BC18024 Analysis 5 3 40 60 100 5
(CORE-16)
16)

Cost
5 II CB18603 Accounting II 6 3 40 60 100 6
(CORE-17)
17)
PRACTICALS
Project work
6 II CB18604 6 - 40 60 100 6

Total 29 240 360 600 29

1. Ability Enhancement Course; (AECC)

2. Skill Enhancement Course(SEC)
3. Discipline Specific Elective(DSE)
4. Core

AUDITING & ACCOUNTING STANDARDS

B.Com (Business Studies) 88 Academic Year 2023 – 2024

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 Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

Credits: 4 Semester VI
Course Code: BC18022 No. of lecture hours: 60

Objectives:
● To impart knowledge about methods and principles of auditing
● To make students aware of accounting standards and its utility.

Course Outcomes:
● CO1.. To understand the basic concepts of Auditing and the nature and scope of
auditing.
● CO2.. To organize the various steps in an auditing process and point out the
techniques of vouching of cash payments and receipts.
● CO3. To analyze the features and importance of Internal Control, Check and Audit.
● CO4.. To prepare different types of audit reports and explain the procedure for
appointment and removal of a company auditor.
● CO5.. To understand the regulatory framework in which accounting standards are
formulated and operated.

UNIT-I NATURE OF AUDITING 12Hrs

● Introduction , definition of auditing (1)
● objectives of audit, scope of auditing (1)
● advantages and limitations of an audit (1)
● types of audit (2)
● fraud and error (1)
● basic concepts in auditing (audit evidence, auditor, independence, materiality) (3)
● Qualities and classification of auditors. (3)

UNIT-II AUDIT PROCESS: 12Hrs

● Audit process (1)
● procedure & techniques (1)
● planning - programed (1)
● audit working papers and audit note book (1)
● test checking (its features, advantages and limitations) (1)
● Audit sampling (methods of sampling). (1)
Vouching & Verification:
● Vouching of cash payments (1)
● Purchase of goods, assets, payment of taxes, traveling expenses, salaries &Wages (3)
● Vouching of cash receipts (2)
(cash sales, rental receipts, sale of assets, income from investments)

UNIT-III INTERNAL CONTROL, CHECK AND AUDIT 12Hrs

● Definition of internal control (1)
● objectives & environment of internal controls (2)

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● features and limitations of internal controls. (1)

● Internal check (meaning and features) (2)
● Advantages & disadvantages (2)
● Internal audit (meaning and objectives) (2)
● Advantages & disadvantages (2)

UNIT-IV COMPANY AUDIT: 12Hrs

Appointment of auditor (2)
qualification and disqualification of auditor (1)
duties and rights of auditor (2)
procedure for removal of auditor (2)
Audit reports (clean report, qualified report, adverse report &disclaimer of opinion). (3)

UNIT-V INTRODUCTION TO ACCOUNTING STANDARDS 12Hrs

(ISSUED BY ICAI)

Meaning of accounting standards (1)

● Objectives of accounting standards (1)
● Advantages of setting accounting standards. (1)
● The accounting standard board –objectives
– of accounting standard board (1)
● Functions of accounting standard board. (1)
● Applicability and scope of accounting standards. (1)
● Importance of accounting standards. (1)
● Responsibility of management and auditor’s responsibility. (1)
● A brief introduction to list of accounting standards issued by Institute of Chartered
● Accountants of India (AS-11 to ASAS-29).

BOOKS RECOMMENDED:

Tandon, B N, Sudarssanam. S, and Sundharabahu. S. 2006. A Handbook of Practical

Auditing, S Chand Publication
Tripathy, DN. 1987. Principles & Practice of Auditing S Chand Co. 3rd edition
PrakashJagdish. 2010. Principles, Practice and Problems of Auditing.. Kalyani
Publishers: New Delhi
Bhatia RC. 2005. Auditing.. Vikas Publishing House: New Delhi
Rawat, D S. 2000. Student guide to Accounting Standards
Sharma D G &SrinivasanAnand G. 2005. Accounting StandardsTaxmann
Taxmann Pub.: New Delhi
Auditing
uditing & Accounting Standards Institute materials of CA (Every financial year new
edition)

COMPANY LAW

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 Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

Credits :4 Semester VI
Course Code: BC18021 No. of lecture hours: 60

Objectives:
The students are provided with the basic knowledge of the provisions of the Companies Act
1956, along with relevant case laws.

Course Outcomes:
● CO1.To .To develop basic knowledge of provisions of companies act 2013
● CO2.To .To describe the capital structure of company through issue of shares and
alteration of share capital
● CO3.To .To explain the borrowing powers of a company and consequences of ultra vires
borrowings
● CO4.To To state the various provisions of the companies act relating to company
management and meetings.
● CO5.To .To identify various modes of winding up and legal provisions applicable.

UNIT-I INTRODUCTION TO COMPANIES ACT 1956 12Hrs

● Introduction to companies act 1956 – definition of company (3)
● Nature and characteristics of a company (3)
● lifting the corporate veil (3)
● incorporation of company – memorandum and articles of association – doctrine of
● constructive notice – doctrine of indoor management (3)

● Alteration of memorandum and articles of association. (3)

12Hrs
UNIT-II KINDS OF COMPANIES AND SHARE CAPITAL
● Kinds of companies (2)
● Issue of prospectus – contents of prospectus (2)
● Issue of shares – surrender – forfeiture – reissue of forfeited shares (3)
● Transfer – issue of bonus shares and right shares (2)
● Depository system (3)
● Share capital – alteration, reduction, consolidation,
consolid sub-division
division and reorganization
of share capital. (3)

12Hrs
UNIT-III BORROWING POWERS
● Borrowing powers Types of borrowing powers (4)
● Registration of charges – (3)
● Debentures – types of debentures (4)
● Mortgages and creation of charges. (4)
UNIT-IV DIRECTORS OF A COMPANY 12Hrs
● Company management – directors – number of directorships (1)
● Appointment – qualifications – disqualifications (2)

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● Removal and resignation (1)

● managerial remuneration (2)
● Powers, duties & liabilities of directors (2)
● Contracts in which directors are interested (1)
● Meetings – kinds of meetings, notice, agenda (2)
● Resolutions – types of resolutions – quorum and proxy. (1)

UNIT-V RECONSTRUCTION AND AMALGAMATION 12Hrs

● Meaning and objectives of Reconstruction and amalgamation (3)
● Winding up – meaning – modes – winding up by court – powers of court (3)
● Grounds for winding up (2)
● Provisions applicable for winding up proceedings (2)
● Types of winding up – voluntary winding up – creditors winding up – consequences
of winding up (2)

BOOKS RECOMMENDED:
Kapoor, N.D. 2009. Elements of Company Law 3rd revised edition. Sultan Chand &
Co: New Delhi
Kapoor, N.D. 2009. “Elements of Mercantile Law,
Law, 31st revised edition. Sultan Chand
& Co: New Delhi
Garg, K C, Sareen, V L Sharma Mukesh&Chawla, R C. 2004. Mercantile Law
including Company Law & Industrial Law.
Law.Kalyani
Kalyani Publishers: New Delhi

INTERNATIONAL MARKETING AND EXPORT MANAGEMENT

Credits : 4 VI semester

B.Com (Business Studies) 92 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

Subject code : BC18020 No. of lecture hours: 60

Objective:
● To serve as an invaluable guide for students who want to enter into International
Marketing.

Course Outcomes:
● CO1.. To analyze the process of international marketing and classify India’s export
trade.
● CO2.. To describe the important factors of international marketing environment
differentiate marketing research, market selection and market segmentation.
● CO3.. Analyze the importance of production and distribution strategies.
● CO4.. Differentiate the need for promotion mix strategies and pricing decisions.
● CO5. Explain foreign exchange strategies, differentiate balance of payments balance
of trade and interpret international economic organizations.

UNIT-I Introduction 12Hrs

● Nature of international markets

markets-process (1)
● International dimensions of Marketing-domestic
Marketing vs international (1)
● Importance and framework of International marketing (1)
● Objectives of international business (1)
● Reasons and benefits of international Trade (1)
● International marketing decisions (1)

● India’s Export Trade:

● Growths trend, composition direction-assessment
direction of prospectus (1)
● Evaluation of exim policy- problems of India export sector (1)
● Export promotion and incentives EOU & EPZEPZ- Export procedure (1)

UNIT-II
II International Marketing Environment 12Hrs

● Economic and trade environment

environment-social,
social, culture and demographic environment –
political and legal movement (2)
● Technologies environment (1)
● Regional trading blocks- economic integration (1)

● Planning For International Market:

● Marketing Research and information system (2)
● Market selection and Segmentation (1)
● Market analysis and foreign market strategies (1)
● Organization and international marketing coordination & control (1)

UNIT-III
III Product Strategies 12Hrs

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● Basic decisions and product planning

Product-new
new product development – Product positioning (1)
● Product planning and adoption
adoption- Theory of International Product life cycle (1)
● Product standardization Vs. Product Adaptation (1)
● marketing of services - Branding packaging and labeling decisions. (2)
Distribution:
● Channels of distribution- direct and indirect
Types of intermediaries in direct and indirect channels (1)
● Channel development - Channel adaptation and channel decisions
Determination of channel types (1)
● physical distribution – transportation
transportation- cargo and marine Insurance – packaging
Agents of importers and exporters – documentation (2)

UNIT-IV
IV Promotional Strategies 12Hrs
● Promotions and communication
communication-promotion mix (1)
● Personal selling – publicity Sales promotion international advertising
advertising-patterns
patterns (1)
● Advertising regulations Advertising media (1)
● Standardized international advertising-case
advertising studies (1)

Pricing Strategies:
● Basic Decisions-role
role of price and price standardization (1)
● Pricing decisions - alternative pricing strategies
strategies-dumping (1)
● Pricing distortion-inflation- transfer pricing – counter trade (1)
● price quotation-terms of sale-methods
methods of finance and payment (2)

UNIT-V
V Special Topics 12Hrs
● Foreign exchange-meaning-importance
importance
Determination of Foreign exchange
exchange-demand
demand for and supply of Foreign Exchange
Equilibrium rate of foreign exchange Theories of Foreign Exchange (2)
o purchasing power parity theory-Balance
theory of payments theory
Devaluation of currency (1)
o Balance of payments
payments- concept-importance
Balance
ce of payments vs balance of trade (2)
● Causes for Disequilibrium in balance of payments – removal of disequilibrium. (2)
● International economic organizations
organizations-
World bank, IMF, IDA, IFC and WTO (2)

BOOKS RECOMMENDED:
SakOnkvisit& John J. Shaw. International Marketing (Analysis and strategy).
Rathore, B.S. & Rathore, J.S. 2010. Export Marketing(3rd Edition).
Francis Cherunilam.. International Marketing (including export management).
Varshney, R.L. & Bhattacharya
Bhattacharya.. International Marketing Management : An Indian
perspective.
Varma, M.L.. International Trade.
Publishing House: Mumbai.

PRINCIPLES OF INSURANCE

B.Com (Business Studies) 94 Academic Year 2023 – 2024

(CBCS)
 Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

Credits :4 Semester VI

Subject Code : CB18601 No. of lecture hours: 60

Objective - The course contents help the students to understand the concept of Insurance and
its applications.

Course Outcomes:
● CO1.To understand the various concepts of insurance and risk management
● CO2.To .To explain the role of insurance in economic development and distinguish
between life and non life insurance.
● CO3.To .To analyze the need and behavior of insurance customers and understand theth
concept of pooling in insurance.
● CO4.To To appraise and criticize the various insurance plans and products available in
the insurance market.
● CO5.To .To classify different types of financial losses and principles.

UNIT-II Introduction to Insurance and Risk Management: 12Hrs

● Concepts of Insurance , Business of Insurance (2)

● Insurance Markets and insurance terminology, Basic and evolution and nature (2)
● Insurance contract terms, , concept of Risk, meaning of Risk Management (2)
● Types of Risk-Actual
Actual and consequential losses (2)
● Unexpected Eventualities-Loss
Loss minimization Techniques (2)

UNIT-II
II Insurance Market and Regulators 12Hrs

● Role of Insurance in Economics Development and so social security (2)

Constituents of Insurance Market-Operation
Market of Insurance companies (2)
● Operation of intermediaries
intermediaries- Specialist Insurance companies (2)
● Role of regulators and other bodies (2)
● Common terms and specific terms in insurance-Life-
insurance Non Life (2)

UNIT-III
III Insurance Customer and Reinsurance 12Hrs

● Understanding of Insurance customers, and their need and behavior in purchase (2)
● Importance of Customers- Usage of insurance terms (2)
● Risk of dying early-Risk of living too long (2)
● Management of Risk by individual –Management of risk by insurer (2)
● Concept of pooling in insurance
insurance-Reinsurance and its importance for insurer (2)

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UNIT-IV
IV Insurance Plan and Product 12Hrs

● Product offered- Term Plans- Pure Endowment Plan (2)

● Combination of Plans- Traditional Products
Products- Linked Policies (2)
● Features of Annuities and Group Policies (3)
● Management of risk by insurer- Fixing of premium (3)
● Risk faced by owner of assets- feature of product covering
covering fire and allied perils. (2)
● Product covering Maine and Transit Risk

UNIT-V
V Financial Losses and Principles 12Hrs

● Product covering Financial losses due to Accidents-

Accidents Hospitalization (2)
● Products covering Miscellaneous Risk (2)
● Principle of insurable Interest, Principle of Indemnity (2)
● Principle of Subrogation and Principle of Contribution (2)
● Principles of utmost good Faith and relevant information disclosures (2)
● Relevance of Proximate Cause`` (2)

BOOKS RECOMMENDED:
1. Principles of insurance; Insurance Institute of india
2.Principles of Insurance; Dr.S.V.Sathyanarayana, Dr.Jacqueline Williams and
others, 2018-1st edition.
Telugu Academy, 2018
3.Risk Management ; Insurance Institute of India
4.Role of Insurance in Financial inclusion; Brinda Publishing House Hydrbad
5. Insurance Theory and Practice; Tripathi PHI.

B.Com (Business Studies) 96 Academic Year 2023 – 2024

(CBCS)
 Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

E-COMMERCE

Credits: 4 Semester VI
Course Code:CB18602 No. of lecture hours: 60

Objectives:
To understand the many facets of E-Commerce
E Commerce related to network infrastructure, business
strategies and pertinent technologies to meet the ever expanding needs of consumer
applications in the global context.

Course Outcomes:
● CO1.. Describe electronic commerce framework and WWW architecture.
● CO2.. Classify mercantile process models and types of electronic payment systems.
● CO3.. Apply EDI implementations and analyze intra organizational electronic
commerce.
● CO4.. Design corporate digital library, advertising and mar
marketing
keting on the internet.
● CO5.. Identify consumer search and resource discovery, on demand education and
digital copy rights.

UNIT-I
INTRODUCTION TO ELECTRONIC COMMERCE 12Hrs

● Electronic Commerce Framework (2)

● Electronic commerce and media convergence (1)
● The anatomy of E-Commerce
Commerce applications (1)
● Electronic commerce consumer applications (1)
● Electronic commerce organization applications. (1)
Electronic commerce and World Wide Web:
● Architectural framework for electronic commerce (1)
● World Wide Web WWW as the architecture (1)
● Web background – hypertext publishing - technology behind the web (2)
● Security and the web. (2)

UNIT-II
CONSUMER – ORIENTED ELECTRONIC COMMERCE: 12Hrs

● Consumer – oriented applications (1)

● Mercantile process models (2)
● Mercantile models from the consumer’s perspective (1)
Electronic payment system:
● Types of electronic payments – digital token-based
token electronic payment systems (2)
● Smart cards and electronic payment systems (2)
● Credit card-based
based electronic payment systems (2)
● Risk and electronic payment systems. (2)
● UNIT-III
EDI IMPLEMENTATION, MIME &VALUE ADDED NETWORKS 12Hrs
● Standardization and EDI (1)

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● EDI Software Implementation (1)

● EDI envelope for message transport (1)
● Value Added Networks VANs. (1)

Intra-organizational
organizational electronic commerce:
● Internal information systems (2)
● Macro-forces
forces and internal commerce (1)
● Work flow automation and co-ordination
ordination (2)
● Customization and internal commerce (1)
● Supply chain management. (2)

UNIT-IV THE CORPORATE DIGITAL LIBRARY: 12Hrs

● Dimensions of internal electronic commerce systems (1)
● Making a business case of document library (1)
● Types of digital documents (1)
● Issues behind document infrastructure (1)
● Corporate data warehouses. (1)
Advertising and marketing on the internet:
● The new age of information – based marketing (1)
● Advertising on the internet (2)
● Charting the on-line marketing process (2)
● Market research. (2)

UNIT-V CONSUMER SEARCH AND RESOURCE DISCOVERY 12Hrs

● Search and resource discovery paradigms (1)
● Information search and retrieval (1)
● Electronic commerce catalogues or directories (1)
● Information filtering (1)
● Consumer data interface emerging tools. (2)
On demand education and digital copyrights:
● Computer based education and training (2)
● Technological components of education on demand (2)
● Digital copy right and E-Commerce.
Commerce. (2)

BOOKS RECOMMENDED:
● Kalakota, Ravi and Whinstone, Andrew B. 2012. Frontiers of Electronic
Commerce, International Pearson: New Delhi
● Treese, G. Winfield and Stewart Lawrence C. 1998. Designing Systems for Internet
Commerce.

B.Com (Business Studies) 98 Academic Year 2023 – 2024

(CBCS)
 Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

FINANCIAL STATEMENT ANALYSIS

Credits :5 Semester VI

Course Code: BC18024 No. of lecture hours: 75

Objectives:
To impart knowledge on the application of various methods of financial analysis for
managerial planning and control.

Course Outcomes:
● CO1.To .To describe the role of management accounting information in managerial
planning and decision making
● CO2.To .To prepare and interpret the comparative and common size statements and ratio
analysis
● CO3.To analyze funds flow and to prepare the fund flow statement
● CO4.To .To analyze cash flow and prepare cash flow statement
● CO5.To .To develop an understanding of budgetary control methods.

UNIT-I INTRODUCTION TO MANAGEMENT ACCOUNTING 15 Hrs

● Introduction - Management
nagement accounting – definition – nature (3)
● functions – objectives – importance (3)
● its relationship with financial accounting & cost accounting theory only (3)
● Role of management accountant (3)
● Duties and responsibilities of management accountant theory only (3)

UNIT-II
II FINANCIAL STATEMENT ANALYSIS & RATIO ANALYSIS 15 Hrs

● financial statements – meaning – types – objectives uses – limitations (3)

● meaning of financial statement analysis – objectives – analysiss and interpretation (3)
● techniques methods of financial statement analysis – comparative and common size
Statement analysis – intra and inter firm comparison including problems. (3)
● Ratio analysis – meaning - importance – limitations – (3)
● classification of ratios – liquidity ratios – solvency ratios - profitability ratios – turnover
Ratios – interpretation ratios including simple problems. (3)

UNIT-III FUNDS FLOW STATEMENT 15 Hrs

● Funds flow analysis – concept of fund (4)

● managerial uses of funds flow analysis (4)
● importance and limitations of funds flow statement (4)
● preparation of Funds Flow Statements (including problems) (3)

UNIT-IV CASH FLOW STATEMENT 15 Hrs

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● Cash flow analysis – concept of cash (3)

● Importance and limitations of cash flow statement (4)
● Difference between cash flow and funds flow analysis (4)
● Preparation of cash flow statement including simple problems. (4)

UNIT-V 15Hrs
Budgeting & Budgeting Control

● Budgeting and Budgetary Control – objectives – advantages – limitations (3)

● types of budgets – functional budgets – fixed and flexible budgets (4)
● Zero-based
based budgeting problems in functional and flexible budgets all buget,. (8)

BOOKS RECOMMENDED:
Gupta, Shashi K. and Sharma, R.K. 2011, Management Accounting 12th revised
edition. Kalyani Publishers: New Delhi
Dr. JawaharLal. 2010. Accounting for Management 5th revised edition.
n. Himalaya
Publishers: Mumbai
Arora, M. N. 2010. Accounting for Management 1st edition, 2010 Himalaya
Publishers: Mumbai
Khan, M Y. and Jain, P K. 2008. Management Accounting 4th edition. TMH Pub:
New Delhi
Atkinson, Kaplan & Young. 2007. Management Accounting 4th edition. Pearson
Publication: New Delhi

B.Com (Business Studies) 100 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

COST ACCOUNTING-II
ACCOUNTING

Credits: 6 Semester VI

Subject Code: CB18603 No. of lecture hours: 90

Objectives:
● To acquire the knowledge and understanding of the concepts, techniques and practices
of cost accounting and to develop skills for decision making

Course Outcomes:
● CO1.. To distinguish between service costing, job costing and batch costing.
● CO2.. To prepare cost sheet with reference to long term continuous project.
● CO3.To.To prepare process costing account.
● CO4.To.To compare variance in standard and actual cost.
● CO5.. To develop tenders and quotations.

UNIT-II SERVICE COSTING, JOB COSTING, BATCH COSTING AND

CONTRACT COSTING 18Hrs

● Service or operating costing - Transport Costing only - classification of costs -

determination of cost - preparation of statement of operating cost. (7)
● Job costing - nature purpose - procedure of job costing - job cost estimation - preparation
of job cost sheets. (7)
● Batch costing - nature and use of batch costing - determination of economic batch
quantity. (4)

UNIT -II
II CONTRACT COSTING 18Hrs
● Nature of contracts (2)
● Types of contracts escalation clause (2)
● Preparation of contract accounts (7)
● Ascertainment of profits from incomplete contracts (7)

UNIT – III PROCESS COSTING 18Hrs

● Features - application of process costing (3)
● Preparation of process cost accounts treatment or process losses, scrap and waste
excluding calculation of equivalent production units and inter-process
inter process profits (8)
● Accountingg for joint products and by products. (6)

UNIT -IV
IV STANDARD COSTING AND MARGINAL COSTING 18Hrs

B.Com (Business Studies) 101 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

● Standard costing - definition - application

ion of standard costing techniques advantages
and limitations of standard costing (5)
● meaning and determination of standard cost (Theory only). (5)
● Marginal costing - marginal cost equation (4)
● Contribution - break - even point - break - even chart - profit volume ratio - margin oof
safely including simple problems. (4)

UNIT – V SINGLE OUTPUT OR UNIT COSTING 18Hrs

● Collection of costs - costing procedure (5)

● Preparation of statement of cost & profits treatment of scrap (5)
● Production account (4)
● Tenders& quotations. (4)

BOOKS RECOMMENDED
1. Cost Accounting - S.P. Jain & K.L. Narang

REFERENCE
1. Advanced Cost Accounting :S.P. Jain & K.L. Narang
2. Cost Accounting :Dr. S.N. Maheswari
3. Practical cost accounting : Nigam and Sharma

B.Com (Business Studies) 102 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

PROJECT REPORT

Credits: 6 Semester VI
COURSE CODE: CB18604

Students will be assigned to generate data on certain research projects and compile available
information and draw conclusions there from, on a given topic. The project work will span
over a period of one semester IV semester under the supervision of chosen faculty member
and / or authorized person from the company where student seeks to do project work.

Project report is a part of the three year B.Com GENERAL course

Project report should be prepared by two or three students.
Project report may be related to any subject whom the student has studied / is studying.
stud
Project report may be based on either primary data or secondary data or both.
Project report should be submitted in four copies.

PROJECT EVALUATION INTERNAL:

1. Project proposal seminar : 20 marks
2. Project report seminar : 20 marks

INDEX
PAGE
CHAPTER CONTENTS
NUMBER
INTRODUCTION
CHAPTER 1 INTRODUCTION TO THE TOPIC
COMPANY PROFILE
CHAPTER 2 REVIEW OF LITERATURE
OBJECTIVE 1
CHAPTER 3
(should be written)
OBJECTIVE 2
(should be written)
OBJECTIVE 3
(should be written)
CHAPTER 4 LIMITATIONS OF STUDY
CONCLUSION
SUGGESTIONS AND
RECOMMENDATIONS
CHAPTER 5 BIBLIOGRAPHY
CHAPTER 10 ANNEXURES

B.Com (Business Studies) 103 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

ADD-ON COURSE

WEALTH MANAGEMNET

UNIT 1
OVERVIEW OF WEALT MANAGEMENT

Introduction to wealth management – Definition of wealth management; - understanding wealth

management;

UNIT 2
Wealth management process

Phases in wealth management;-wealth

wealth management market in India Holistic framework
framework-

UNIT 3
Sources of wealth

Human capital ; financial management ;financial life cycle; worki

working life – pre – family independence ;
family; pre-retirement
retirement ; retirement –active
active retirement; passive retirement; elderly care; retirement
related risk – risk identification; market risk, assets allocation risk, interest rate risk, inflation risk,
health/liquidity risk, longevity risk.

UNIT 4
The financial planning process

Establish and define the relationship with the client; personal fact finding; analyze clients financial
status, risk profile and determine financial goals; develop financial planning rrecommendation
ecommendation and
present it to client; implement client financial planning recommendation; monitor and review the
client situation

UNIT 5
Assets classes

Debt as an asset class; role of debt in the wealth management; risk of investing in debt securities
securities;
equity as an asset class – investing in stock

B.Com (Business Studies) 104 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

Bridge course Syllabus

Financial Accounting

Credits:1 1Year/ Semester: I

Subject code: No.of.lecture hours:15

Objectives:

 To make the students acquire the conceptual knowledge of accounting

Unit 1 3hrs

Introduction to accounting-need for Accounting and Definition

Meaning-Features- Objectives

Unit 2 3hrs

Functions,
ctions, systems, basis and Scope of accounting

Bookkeeping and Accounting,

ing, Branches of
o Accounting and advantages and limitations

Unit 3 3hrs

Basic Terminology used, Accounting Concepts and Conventions

Accounting Equation

Unit 4 3hrs

Classification of accounts, Rules of double entry system

Journalising

Unit 5 3hrs

Posting to ledgers and Balancing of ledgers

B.Com (Business Studies) 105 Academic Year 2023 – 2024

(CBCS)
Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

Self Study Course

Sales Promotion with Marketing Skills
(Practical oriented)

Credits: 3 No. of lecture hours:

45

Objectives:

To students will be able to apply the tools of sales promotion, their relative merits and demerits.

Course Outcome:

CO1. Determine the best organizational Structure for its Sales promotion. Design a system to recruit,
r
select, hire and assimilate effective sales people

CO2. Analyzing the factors influencing sales promotion and evaluation

CO3. Evaluate the performance of sales Promotion and setting budget.

CO4. Developing the sales promotion programmes, Planning, Modifications and its implementation.

CO5. Explain the laws, ethical and legal aspects related to sales promotion

UNIT-I
9hrs

Introduction to Sales Promotion

Definition of Sales Promotion, Nature, Importance, concept, Objectives, Strategies, Scope, Growth,
Sales Promotion growth in marketing, Forms of sales promotion, Consumer Oriented, Trade
oriented,
ed, Sales force oriented sales promotion, Major important sales promotion tools applicable in
India, Samples, discount, refund, rebate, premium, price off sales, Contests, coupons, gifts,
patronage rewards, bonus, Demonstration, exhibitions, conferences, D Display,
isplay, fashion shows, event
sponsorship, Drawbacks of sales promotion catalogues, instrument offer,

UNIT-II 9hrs

Problems and Strategies for Sales Promotion Sales promotion price in problems,

Pricing as a policy,
olicy, Choosing a push or a pull strategy of sales promotion

Factors influencing sales promotion i.e. target market of product and services Stages of the product
life cycle,

Budget available for promotion etc.

B.Com (Business Studies) 106 Academic Year 2023 – 2024

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Loyola Academy Degree & PG College, Alwal, Secunderabad -500010

Managing promise evaluation of sales promot

promotion.

UNIT-III 9hrs

Introduction to sales Force Definition of Salesmanship

Importance of the sales Force and its Management

Salesmanship as a profession, Scope of Salesmanship

Functions of Sales Management

Qualities of Salesman Recruitment, Selection and Training of Salesman

UNIT-IV 9hrs

Size & Distribution Sales Departments Sales force-Size

Organization of Sales department

Geographic wise, Product wise, Marketwise,

Motivation and Compensation, Appraisal of Performance

UNIT-V 9hrs

Sales Planning

Sales Planning and Control

Market analysis and Sales Forecastin

Forecasting

Methods of Forecasting Sales

Books Recommended:

1. Sahu, P.L Raut, K.C. Salesmanship and Sales Management

2. Advertising Management concepts and cases Mahendra Mohan.
3. Marketing Management - Philip Kotler
4. Branding - Geoffrey Randoll
5. Strategic Brand Management - Kapferer
7. Advertising and Sales Promotion Management - S.L.Gupta, V.V.Ratra
8. Principles and Practice of Marketing - C.B. Memoria and R.L.Joshi
9. Advertising and Salesmanship - P.Saravanavel.

B.Com (Business Studies) 107 Academic Year 2023 – 2024

(CBCS)