Telephone No. 2419677/2419361 * e-mail : ac.

in
Fax: 082 I -2419363 /2419301

UNIVERSITY OF MYSORB
Estd. 1916
VishwavidyanilayaKaryasoudha
Crawford Hall, Mysuru- 520 005

No.AC6 115312020-21 Dated: l0- 1 0-2022

Notification
Sub:- Syllabus of III & IV semester of B.Com programme from the Academic
year 2022-23 as per NEP.
Ref:- l. Bos in commerce meeting held on 15-07-2022
2. Decision of the Faculty meeting held on 07-09-2022.
3. Decision of the AC meeting held on23-09-2022.
,l€ * *:f rF

of Studies in Commerce (UG) which met on 15-07-2022 has

The Board
recommended and approved syllabus of III & IV semester and pattern of Examination
of B.Com Programme from the academic year 2022-23 as per NEP -2020.

The Faculty of Commerce

and Academic Council at their meetings held on
07-09-2022 and 23-09-2022 rcspectively has also approved the above said syllabus and
hence it is hereby notified.

The syllabus and Examination pattern is annexed herewith and the contents mav
be downloaded from the University Website i.e., www.uni-mysore.ac.in

urfT ru t10;tD 3r ilft u6t5rut Depu demic)

1)r

To:-
1. All the Principal of affiliated Colleges of University of Mysore, Mysore. Those who are
running B.Com Courses.
2. The Registrar (Evaluation), University of Mysore, Mysuru.
3. The Chairman, BOSiDOS, in Commerce, Manasagangothri, Mysore.
4. The Dean, Faculty of Commerce, DOS in Commerce, Manasagangotri, Mysuru.
5. The Director, Distance Education Programme, Moulya Bhavan, Manasagangotri,
Mysuru.
 -2-

6. The Director, PMEB, Manasagangothri, Mysore.

7. Director, college Development council , Manasagangothri, Mysore
8' The Deputy Regishar/Assistant Registrar/Superintendent,
Administrative Branch and
Examination Brar,rch, University of Mysore, Mysuru
9 ' The PA to Vice-Chancellor/
Registrar/ Registrar @valuation), University of
Mysore,
Mysuru.
10. Oflice Copy.

SVIV
 UNIVERSITY OF MYSORE

B.COM. DEGREE SYLLABUS

NEP 2020
IMPLEMENTED FROM THE
ACADEMIC YEAR 2021-22

DEPARTMENT OF COMMERCE
Manasa Gangothri, Mysuru – 570 006

1
 UNIVESITY OF MYSORE
SYLLABUS FOR B.COM DEGREE AS PER NEP – 2020
REGULATIONS
IMPLEMENTED FROM THE ACADEMIC YEAR 2021-22
I. OBJECTIVES:
1. To develop the skills required for the application of accounting concepts andtechniques
learned in the classroom at the workplace.
2. To provide competent and technical skills personnel to the industry in the area of
Accounting, Finance, Taxation, Cost and Management Accounting.
3. To enhance the employability skills of the commerce students.
4. To enhance the capability of the students improve their decision-making skills.
5. To enhance the capability of the students to make decisions at personal andprofessional level.
6. To encourage entrepreneurship among students pursuing education in the field of
Commerce.
7. To empower students for pursuing professional courses like Chartered
Accountancy, Cost and Management Accountancy, Company Secretary, etc.,
8. To ensure holistic development of Commerce students.

II. ELIGIBILITY FOR ADMISSION:

Candidates who have passed Two Year Pre University Course of Karnataka State in any
discipline or its equivalent (viz., 10+2 of other states, ITI, Diploma etc.) are eligible for
admission into this program.

III. DURATION OF THE PROGRAM:

The program of study is Four years of Eight Semesters. A candidate shall complete
his/her degree within eight academic years from the date of his/her admission to the first
semester. The NEP 2020 provides multiple exit options for students as specified below:
EXIT OPTION:
a. The students who successfully complete ONE year/ 2 Semesters and leave the
program, will be awarded Certificate in Commerce.
b. The students who successfully complete TWO years/ 4 Semesters and leave the
program, will be awarded Diploma in Commerce.
c. The students who successfully complete THREE years/ 6 Semesters and leave the
program, will be awarded Bachelors Degree in Commerce ( B.COM )
d. An option is given to the students to continue their education to the Fourth year and
those who successfully complete FOUR years/ 8 Semesters will be awarded
Bachelors Degree in Commerce (Hons) . [B.COM (Hons)]

2
IV. MEDIUM OF INSTRUCTION
The medium of instruction shall be English. However a candidate will be permitted to
write the examination either in English or in Kannada.

V. ATTENDANCE
a. For the purpose of calculating attendance, each semester shall be taken as a Unit.
b. A student shall be considered to have satisfied the requirement of attendance for the
semester, if he/she has attended not less than 75% in aggregate of the number of
working periods in each of the subjects compulsorily.
c. A student who fails to complete the course in the manner stated above shall not be
permitted to take the University Examination.

VI. TEACHING AND EVALUATION

M.Com graduates with B.Com, BBM/BBA and BBS as basic degree from a recognized
university are only eligible to teach and to evaluate all the Commerce courses including
Digital Fluency (except Languages, Constitution of India, Environmental Studies, Health
Wellness/Social and Emotional learning, Sports/NCC/NSS/Other)

VII. SKILL DEVELOPMENT / RECORD MAINTENANCE

a. Every college is required to establish a dedicated business lab for the purpose of
conducting practical/ assignments to be written in the record.

b. In every semester, the student should maintain a record book in which a minimum
of 5 exercise or activities per course are to be recorded.

VIII. SCHEME OF EXAMINATION

a. There shall be an University examination at the end of each semester. The
maximum marks for the university examination in each paper shall be 60 marks for
DSC, DSE, Vocational, SEC and OEC.

b. Internal Assessment 40 marks for DSC, DSE, Vocational, SEC and OEC.

Guidelines for Continuous Internal Evaluation and Semester End Examination:

The CIE and SEE will carry 40% and 60% weightage each, to enable the course to
be evaluated for a total of 100 marks, irrespective of its credits. The evaluation
system of the course is comprehensive & continuous during the entire period of the
Semester. For a course, the CIE and SEE evaluation will be on the following
parameters:

3
Sl. Parameters for the Evaluation Marks
No.
Continuous Internal Evaluation (CIE)

1 Continuous & Comprehensive Evaluation (CCE) – (A) 20 Marks

2 Internal Assessment Tests (IAT) –(B) 20 Marks
Total of CIE (A+B) 40 Marks
3 Semester End Examination (SEE) – (C) 60 Marks
Total of CIE and SEE (A + B + C) 100 Marks

Continuous Internal Evaluation:

a. Continuous & Comprehensive Evaluation (CCE): The CCE will carry a
maximum of 20% weightage (20 marks) of total marks of a course. Before the
start of the academic session in each semester, a faculty member should choose
for his/her course, minimum of two of the following assessment methods with 10
marks each ( 2x10=20 marks)
i. Individual Assignments/Group Assignments
ii. Seminars/Class Room Presentations/ Quizzes
iii. Participatory activities & Industry-Integrated Learning/ Industrial visits
iv. Practical activities / Problem Solving Exercises

b. Internal Assessment Tests (IAT): The IAT will carry a maximum of 20%
weightage (20 marks) of total marks of a course. Under this component, two
tests will have to be conducted in a semester for 30 marks each and the same
is to be scaled down to 10 marks each.

4
 Internal Assessment Test
Course Code: Name of the Course:

Duration: 1 Hour Total Marks: 30

PART-A

Answer any one of the following questions. 5 marks (1x 5 = 5)

1.----------------------------

2.----------------------------

PART- B

Answer any one of the following questions. 10 marks (1x 10 = 10)

3.------------------------------

4.------------------------------

SECTION- C

Answer any one of the following questions. 15 marks (1x 15 = 15)

5,------------------------------
6.------------------------------

SEMESTER END EXAMINATION (SEE):

The Semester End Examination for all the courses for which students who get
registered during the semester shall be conducted. SEE of the course shall be
conducted after fulfilling the minimum attendance requirement as per the
University norms. The BOS of the University has prepared the SEE framework
and the question paper pattern for SEE is presented below for 60 marks.

5
 PATTERN OF QUESTION PAPER
TIME : 2 ½ HOURS MARKS: 60

PART – A

Answer any FIVE of the following questions. Each question carries 2 marks.
(5x2= 10)

1.
2.
3.
4.
5.
6.
7.

PART – B

Answer any TWO of the following questions. Each question carries 10 Marks.
(2x10 =20)

8.
9.
10.
11.

PART – C

Answer any TWO of the following questions. Each question carries 15 Marks
(2x15=30)
12.
13.
14.
15.

6
 Minimum Marks for a Pass:
Candidates who have obtained a minimum of 35% marks in semester end examination
i.e. 21 marks out of 60 marks of theory examination and 40% in aggregate i.e. total 40 marks
out of 100 marks of Semester End Examination marks and Continuous Internal Evaluation
marks.

Notes:
 One Hour of Lecture is equal to 1 Credit.
 One Hour of Tutorial is equal to 1 Credit (Except Languages).
 Two Hours of Practical is equal to 1 Credit

Acronyms Expanded
 AECC : Ability Enhancement Compulsory Course
 DSC © : Discipline Specific Core (Course)
 SEC-SB/VB : Skill Enhancement Course-Skill Based/Value Based
 OEC : Open Elective Course
 DSE : Discipline Specific Elective
 SEE : Semester End Examination

 CIE : Continuous Internal Evaluation

 L+T+P : Lecture+Tutorial+Practical (s)
Note: Practical Classes may be conducted in the Business Lab or in Computer Lab or in
Class room depending on the requirement. One batch of students should not exceed half (i.e.,
50 or less than 50 students) of the number of students in each class/section. 2 Hours of
Practical Class is equal to 1 Hour of Teaching, however, whenever it is conducted for the
entire class (i.e., more than 50 students) 2 Hours of Practical Class is equal to 2 Hours of
Teaching

7
 PROGRAM STRUCTURE
Proposed Scheme of Teaching and Evaluation for B.Com (Basic/Hons)
with Commerce as Core Subject

I SEMESTER
B.COM
Sl. Course Title of the Course Category Teaching SEE CIE Total Credits
No. Code of Hours Marks
Courses per week
(L+T+P)
1 Lang 1.1 Language – I AECC 3+1+0 60 40 100 3
2 Lang 1.2 Language - II. AECC 3+1+0 60 40 100 3
3 B.Com 1.1 Financial Accounting – I DSC 3+0+2 60 40 100 4
4 B.Com 1.2 Management Principles DSC 4+0+0 60 40 100 4
and Applications
5 B.Com 1.3 Principles of Marketing DSC 4+0+0 60 40 100 4
6 B.Com 1.4 Digital Fluency OR SEC-SB 1+0+2 60 40 100 2
Environmental Studies AECC 2+0+0

Within the Faculty:*

1. Business
Communication
OR
2. Financial
7 B. Com1.5 Environment OCE 3+0+0 60 40 100 3

Across the Faculty:**

3. Basics of Accounting
OR
4. Managing Workforce

Sub-Total (A) 420 280 700 23

Note :

* Within the Faculty: These Courses (1 & 2) are meant for Commerce Students and shall
be taught by Commerce Teachers,

** Across the Faculty: These Courses (3 & 4) are meant for Other Department Students
and shall be taught by Commerce Teachers.

8
 II SEMESTER B.COM
8 Lang 2.1 Language –I AECC 3+1+0 60 40 100 3
9 Lang 2.2 Language –II AECC 3+1+0 60 40 100 3
10 B.Com 2.1 Financial Accounting – II DSC 4+0+0 60 40 100 4
11 B.Com 2.2 Company Law DSC 4+0+0 60 40 100 4
12 B Com 2.3 Law and Practice of DSC 4+0+0
Banking 60 40 100 4
13 B.Com 2.4 Digital Fluency OR SEC-SB 1+0+2 60 40 100 2
Environmental Studies AECC 2+0+0

Within the Faculty:*

1. E-Commerce
OR
2. Investment in Stock
Markets
14 B.Com 2.6 OEC 3+0+0 60 40 100 3

Across the Faculty:**

3. Financial Literacy
OR
4. Retail Management

15 B.Com 2.7 Yoga / Sports SEC-VB 1+0+2 - 100 100 2

Sub-Total (B) 420 380 800 25

EXIT OPTION WITH CERTIFICATION – with ability to solve well defined problems

Note :

* Within the Faculty: These Courses (1 & 2) are meant for Commerce Students and shall
be taught by Commerce Teachers,

** Across the Faculty: These Courses (3 & 4) are meant for Other Department Students
and shall be taught by Commerce Teachers.

9
 Semester III
Teaching
Sl. Course Code Title of the Course Category Hours per SEE CIE Total Credits
No. of Week Marks
Courses (L + T + P)

16 Lang.1.1 Language - I AECC 3+1+0 60 40 100 3

17 Lang.1.2 Language – II AECC 3+1+0 60 40 100 3

18 B.Com.3.1 Corporate Accounting DSC 3+0+2 60 40 100 4

19 B.Com.3.2 Business Statistics DSC 3+0+2 60 40 100 4
20 B.Com.3.3 Cost Accounting DSC 3+0+2 60 40 100 4
21 B.Com.3.4 Artificial Intelligence SEC 1+0+2 50 50 100 2
22 B.Com.3.5 Advertising OEC 3+0+0 60 40 100 3
Skills/Entrepreneurial Skills
Sub –Total (C) 410 290 700 23

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

23 Lang.1.1 Language - I AECC 3+1+0 60 40 100 3

24 Lang.1.2 Language – II AECC 3+1+0 60 40 100 3

Advanced Corporate
25 B.Com.4.1 DSC 3+0+2 60 40 100 4
Accounting
Costing Methods &
26 B.Com.4.2 DSC 3+0+2 60 40 100 4
Techniques
Business Regulatory
27 B.Com.4.3 DSC 4+0+0 60 40 100 4
Framework
28 B.Com.4.4 Constitution of India AECC 2+0+0 50 50 100 2

29 B.Com.4.5 NCC/NSS/Culture/Health
SEC-VB 1+0+2 - 100 100 2
Wellness/ Social &
Emotional learning/others
30 B.Com.4.6 Business Ethics / Corporate
OEC 3+0+0 60 40 100 3
Governance
Sub –Total (D) 410 390 800 25

EXIT OPTION WITH DIPLOMA – Ability to solve broadly defined problems.

10
I Semester Discipline Specific Course (DSC)
FINANCIAL ACCOUNTING – I
LTP: 3+0+2 More than 50 students -5 Hours per week
Less than 50 students – 4 Hours per week
OBJECTIVE:
 To enable the students to understand the system of preparing financial statement of sole
trading concern and to create an awareness in the students about Financial Reporting
Standards.
OUTCOME:
 The students will be able to prepare and analyse financial statements of sole trading
concerns.
UNIT – I Introduction to Financial Accounting: Meaning, Definition and scope of Accounting
– Objectives of Accounting – Functions of Accounting – Branches of Accounting – Accounting
Principles - Accounting Concepts and Conventions – Accounting Standards: Meaning and
Objectives - Indian Accounting Standards, IND AS, IFRS – Distinction between IND AS and IFRS.
UNIT – II Accounting for Hire Purchase System: Meaning – Features of Hire purchase system –
Calculation of interest under different methods – ascertainment of cash price of an asset –
repossession (theory) - problems on hire purchase system (assets accrual method only)
UNIT – III Accounting for Instalment System: Meaning – Features of instalment system –
differences between hire purchase and instalment system – problems on instalment system.

UNIT – IV Royalty Accounts: Meaning and Definition – Terms used – Royalty – Minimum rent –
Short workings – surplus royalty – recoupment of short workings – stoppage of work due to
abnormal causes – problems on royalty including minimum rent account.
UNIT – V Final accounts of Sole Trading Concern: Financial statements – Preparation of
Trading and Profit and loss account and Balance sheet with adjustments.

SKILL DEVELOPMENT
1. Visit three Sole Trading Concerns and Collect the Financial Statements of a Sole Trading
concerns.
2. Collect a copy of Hire Purchase agreement.
3. Identify the businesses where Royalty accounting is applied
4. Prepare Royalty Analytical Table with imaginary figures.
5. Identify the differences between IND AS and IFRS with respect to IAS 1, IAS 16, IAS 36,
IAS 37 and IAS 38

Books for Reference:

1. Accounting Principles; Anthony, R.N. and Reece, J.S.: Richard Irwin Inc.
2. Financial Accounting; Gupta, R.L and Radhaswamy, M: Sultan Chand and Sons, New
Delhi.
3. Financial Accounting; Prof B.H Suresh and Dr. G.H Mahadevaswamy
4. Advanced Accounts; Shukla. M.C., Grewal T.S., and Gupta, S.C.: S. Chand & Co. New
Delhi.
5. Compendium of Statement and Standards of Accounting: The Institute of Chartered
Accountants of India, New Delhi.
11
I Semester Discipline Specific Course ( DSC )
Management Principles and Applications
LTP: 4+0+0 4 Hours per week
OBJECTIVE:
 To enable the students to understand the various functions of management various types
of organisations and to create an awareness in the students about application of management
principles in business organizations.
OUTCOMES:
 The students will be able to understand and identify the different theories of organization,
which are relevant in the present context.
 Compare and chose the different types of motivation factors and leadership styles.

UNIT – I Introduction to Management: Meaning and Definition – Nature and Characteristics of

Management – Scope of Management – Levels of Management - Administration Vs. Management –
Functions of Management – Evolution of management thought: contributions of F.W. Taylor and
Henry Fayol.
UNIT – II Planning: Meaning and Definition – Characteristics of Planning, Importance and
Benefits of Planning – Steps in planning – Types of Planning – Limitations of Planning – Decision
making concept.

UNIT – III Organizing: Meaning and Definition – Principles of Organisation – Formal Vs.
Informal Organisation - Types of Orgnisation - Functional Organisation – Matrix Organisation –
Team based Organisation – Departmentation – Decentralisation and Delegation of authority.
UNIT – IV Leadership: Meaning – Qualities of a good leader – Types of Leadership styles –
Motivation concept and theories – Maslow’s hierarchy of needs – Herzberg’s dual factor theory –
McGregor’s theory X and theory Y.
UNIT – V Controlling: Meaning and Definition – Importance of control – Steps in controlling -
techniques of control – PERT, CPM, JIT – Co-ordination – Need for Co-ordination - Principles of
Co-ordination.

SKILL DEVELOPMENT
1. Visit any business organization and collect the type of planning adopted by them.
2. Collect bio-data and photographs of any two leading contributors of management thoughts.
3. Analyse the leadership styles of any selected five companies of different sectors.
4. Visit any manufacturing unit and identify the controlling system followed.
5. Draw the Organisation chart of any two business concern.

Books for Reference:

1. Principles of Management by Koontz and O’Donnell, McGraw Hill Education.

2. Business Management by C.B.Gupta, Sultan Chand and sons
3. Principles and practice of Management by L.M. Prasad, Sultan Chand and Sons
4. Management, Stoner A F and Freeman R.E, Prentice Hall
5. P.C. Tripathi & P N Reddy, Principles of Management, TMH Publications
6. Management: Principles and Practices by Ricky W. Giffin
12
I Semester Discipline Specific Course ( DSC )

Principles of Marketing

LTP: 4+0+0 4 Hours per week

OBJECTIVE:
 To enable students to understand the basic concepts and principles of Marketing
OUTCOME:
 Students will be able to learn the application of Principles of marketing by business firms

UNIT – I Introduction to Marketing: Meaning and Definition of Market, Marketing- Core

Marketing Concepts - Marketing Mix - Marketing environment - Functions of Marketing. 4Ps and
7Ps of marketing mix. Online Marketing- Relationship between Technology, Globalisation , Social
Responsibility and online marketing.

UNIT – II Product : Meaning of a Product - Product Plan -–Diffusion (Adoption) of Innovations-

New Product idea - Stages in New Product Development- Causes for Failure of a new product -
Product life cycle and Marketing strategy.

UNIT – III Price and Promotion: Price: Meaning – Pricing Strategy – Types of Pricing
Strategies. Promotion: Meaning and Role of Promotion – Types of Promotion – Personal selling –
Advertising – Publicity and Sales promotion - Elements of Promotional mix – Factors affecting
Promotion Mix.

UNIT - IV Place in Marketing mix : Channels of Distribution – Types of Channels of Distribution

- Middlemen and Distribution- Selection of the type of Channel - Retailing –Nature and Importance
–Non-store retailing-Wholesaling and Physical Distribution-Nature and Importance of Wholesaling
and Physical Distribution.

UNIT – V Consumer Behaviour: Meaning - Features – Scope- Importance- Models of Consumer

Behaviour - Consumer reference groups and their types – Consumer behavior in Online marketing.

SKILL DEVELOPMENT
1. Name any five FMCG companies in India and identify the pricing strategy used by each one
of them.
2. Select any five firms in automobile industry and identify the promotional methods used by
each of the firm.
3. Identify any five products that failed in the market and identify the causes of failure for each
of the products.
4. Select any five products and identify the various channels of distribution used for each of
them.
5. Identify a product in the growth stage and write about 4Ps of marketing in it.

Books for Reference

1. Principle of Marketing- Philip Kotler, Gary Armstrong and Prafulla Agnihotri, Pearson
Publication
2. Principles of Marketing – Robert H. Utaraid and Brajendra Kr Gupta
3. Principles of Marketing – Charles W Lamb, Cengage India Learning P Ltd
4. Principles of Marketing – Dr Amit Kumar, Sahitya Bhawan Publications
5. Marketing – Grewal and Levy, Mc Graw Hill Publication
13
 I Semester Open Elective Course ( OEC )
1.5 1. Business Communication
( Within the Faculty )
LTP: 3+0+0 3 Hours per week

Objective –
The object of the subject is to develop the ability to communicate effectively and to improve effective
letter writing skills.

UNIT – 1
Concept of communication – Meaning and Definition, process, significance and need for communication,
Feedback, Barriers to effective communication, Ways to overcome barriers, Channels and Objectives of
Communication.

UNIT – 2
Business Letter Writing – Parts, Structure, Layouts – Full Block, Modified Block, Semi-Block, Principles
of Effective Letter Writing, Email, Memos, Circulars, Notices, Agenda and Minutes and Resume Writing.

UNIT – 3
Trade Letters – Inquiry and Reply – Order - Credit and Status Enquiry – Complaints – Claims –
Adjustments - Sales Letters - Promotional Leaflets and Consumer Grievance Letters.

UNIT – 4
Reports – Parts and Types of Reports – Feasibility Reports and Investigative Reports
Summarization – Identification of main and supporting points.

SKILL DEVELOPMENT
 Mini Research on Barriers to communication
 Resume development
 Writing complaint letter
 Reply to the consumer grievance
 Writing reports of college activities

REFERENCES
 Business Communication – Krizan, Thomson
 A Handbook of Commercial Correspondence – Ashley. A
 A Handbook of Business Letters – Frailley. L. E
 The Craft of Business Letter Writing – Monippalli. M. M
 Principles and Practice of Commercial Correspondence – Stephenson, James

14
 I Semester Open Elective Course ( OEC )
1.5 2. Financial Environment
( Within the Faculty )
LTP: 3+0+0 3 Hours per week

Unit 1: FINANCIAL SYSTEM

Financial System- meaning and functions –Financial Assets – Financial intermediaries- Financial Markets:
meaning and importance –Financial Instruments – Strength and Weakness of Indian Financial System.

Unit 2: MONEY MARKET

Money Market; meaning, definition and features -Money Market v/s Capital Market- Importance of
Money Market-Components of Money Market; call money, commercial bills &treasury bills – Money
Market Instruments; commercial papers, certificate of deposits & inter-bank participation certificates.

Unit 3: CAPITAL MARKET

Capital Market; meaning, functions &significance - Types of Capital Markets; Primary &Secondary-
Secondary Market Functions – Stock Exchanges; trading methods, brokers and their functions- ONLINE
TRADING

Unit 4: FINANCIAL INSTITUTIONS

Banking Institutions- Commercial Banks and their Functions – Cooperative Banks – the role of
cooperative banks in rural economic development
Non-Banking Institutions- growth, types and regulations.

SKILL DEVELOPMENT
1.Collect a bill of exchange or a promissory note
2. Give the specimen of interbank participation certificate
3. Write the procedure for opening D-MAT account
4. Visit any nationalised commercial bank& a scheduled commercial bank. give an account of their
functioning with your observations

BOOKS FOR REFERENCE

FINANCIAL MARKETS AND SERVICES – E Gordon & K Natarajan
INDIAN FINANCIAL SYTEM- Bharathi V Pathak
FINANCIAL INSTITUTIONS AND MARKETS- L M Bhole, Jitendra mahakud
FINANCIAL SERVICES- M Y khan

15
I Semester Open Elective Course ( OEC )
1.5 3. Basics of Accounting
( Across the Faculty )
LTP: 3+0+0 3 Hours per week
OBJECTIVE:
 To enable the students to understand the basics of accounting, need for accounting in
business and the system of preparing financial statements - to create an awareness in the
students about Financial Reporting Standards
OUTCOME:
 The students will be able to prepare subsidiary books and to prepare and analyse financial
statements of sole trading concern.

UNIT – I. Introduction to Accounting: Meaning – Need for accounting – Internal and External
users of Accounting – Accounting Concepts and Conventions – Indian Accounting Standards ( IND
AS ) – International Financial Reporting Standards ( IFRS ) Distinction between IND AS and IFRS.

UNIT – II – Accounting Systems and Process: Nature of accounting – Systems of accounting:

Single entry and Double entry – Process of accounting – Business transactions – Journal entries -
Ledger ( simple problems )
UNIT – III. Subsidiary Books: Sales book – Sales returns book – Purchases book – Purchase
returns book – Bills Receivable book – Bills Payable book – Cash book – Petty Cash book – Journal
proper – Problems on preparation of Sales book, Sales returns book, Purchases book, Purchase
returns book, Cash book ( single column, double column, three column ) and Petty Cash book
(simple problems)

UNIT – IV. Final Accounts of Sole Trading Concern: Preparation of Trial Balance – Preparation
of Trading and Profit and Loss account and Balance sheet ( simple problems )

SKILL DEVELOPMENT
1. Collect the final accounts of a Sole Trading concern.
2. Prepare Subsidiary books with imaginary figures.
3. Collect Cash book prepared by Sole Trading Concern.
4. Identify the businesses where Single entry and Double entry systems of Book-keeping is
followed.

Books for Reference:

1. Accounting Principles; Anthony, R.N. and Reece, J.S.: Richard Irwin Inc.
2. Financial Accounting; Gupta, R.L and Radhaswamy, M: Sultan Chand and Sons, New
Delhi.
3. Accountancy; B.S.Raman, United Publishers, Mangalore.
4. Advanced Accounts; Shukla. M.C., Grewal T.S., and Gupta, S.C.: S. Chand & Co. New
Delhi.
5. Compendium of Statement and Standards of Accounting: The Institute of Chartered
Accountants of India, New Delhi.
16
I Semester Open Elective Course ( OEC )
1.5 4. Managing Workforce
( Across the Faculty )
LTP: 3+0+0 3 Hours per week
OBJECTIVE:
 To enable the students to understand the basics of managing workforce at work place and
know the process of selection, training and development.

OUTCOME:
 The students will be able to manage themselves at work place and know the nuances of
managing human resources.

UNIT – I Introduction: Concepts of human resource management- Meaning - Objectives-Scope

and functions.
UNIT – II Human Resources Planning and Procurement: Human resource planning -
importance- objectives and problems. Recruitment-meaning - recruitment policy - sources – factors
affecting recruitment - selection decision - selection procedure.
UNIT - III Human Resource development: Meaning-concepts of HRD-objectives of training-
organization of training programmers – methods of training - advantages and limitations of training
UNIT - IV Compensation: Meaning - Factors determining employee compensation and rewards -
dearness allowance - employee benefits-bonus and social security - managerial compensation.
Performance Appraisal: concepts - objectives - Types

SKILL DEVELOPMENT
1. Collect information regarding the recruitment and selection process adopted by any one of
the Companies/organisations located in your District.
2. Visit and collect the training method adopted by a company.
3. Visit and collect the methods of compensation adopted by any company.
4. Identify the methods of Performance appraisal adopted by any company.

Books for Reference:

1. Human Resource Management- P.Subba Rao
2. Human Resource Management -Dr.Ashwathappa
3. Personnel and Human Resource Management -D.A. Deonz and F.P. Robins
4. Human Resource Management – Prasanna Chandra.

17
II Semester Discipline Specific Course ( DSC )
FINANCIAL ACCOUNTING – II

LTP: 3+0+2 More than 50 students -5 Hours per week

Less than 50 students – 4 Hours per week
OBJECTIVE:
 To enable the students to understand the maintaining of accounts for various types of
business firms including non- profit organizations.
OUTCOME:
 The students will be able to prepare the final accounts of business firms and NPO and they
will be able to account for loss of stock.

UNIT – I Branch Accounts: Meaning – Objectives – Types of Branches – Dependent Branches –

Features – Goods Sent to branch at Cost price and Invoice price – Preparation of Branch account
and other relevant ledger accounts in the books of Head Office ( Debtors system only )
UNIT – II Departmental Accounts: Meaning – Objectives – Basis of apportionment of expenses
and incomes – Preparation of Trading and Profit and loss account in columnar method and
Common Balance sheet ( Sole trading concerns only )
UNIT – III Consignment Accounts: Meaning – Consignor – Consignee – Goods consigned at
Cost price and Invoice price – Commission – Types of Commission - Abnormal loss – Valuation of
Stock – creation of stock reserve account – Problems on Consignment both Cost price and Invoice
price.

UNIT – IV Fire Insurance Claims: Meaning of fire insurance – need – Loss of stock by fire –
steps involved in the computation of fire claims – Average clause – Treatment of abnormal line
goods – Problems on computation of fire insurance claims including average clause and abnormal
line of goods.

UNIT – V Final accounts of Non-Profit Organisations: Meaning of Non-profit organisations –

objectives – need – capital receipts and capital expenditure - revenue receipts and revenue
expenditure – treatment of special items – Problems on preparation of Income and Expenditure
account and Balance sheet from Receipts and Payments account.

SKILL DEVELOPMENT
1. Preparation of account sales with imaginary figures.
2. Calculation of fire insurance claims with imaginary figures.
3. Collection of final accounts of a Non-Profit Organisation and identifying Capital and
revenue items
4. Visit any branch and collect the financial statements of the branch.
5. Preparation of Departmental Trading and Profit/Loss account with imaginary figures.
Books for Reference:
1. Accounting Principles; Anthony, R.N. and Reece, J.S.: Richard Irwin Inc.
2. Financial Accounting; Gupta, R.L and Radhaswamy, M: Sultan Chand and Sons.
3. Financial Accounting; Prof B.H Suresh and Dr. G.H Mahadevaswamy
4. Compendium of Statement and Standards of Accounting: The Institute of Chartered
Accountants of India, New Delhi.
5. Financial Accounts, Mishra A.K.: Sahitya Bhawan Publishers and Distributors.
6. Financial Accounting – II: S.Anil kumar, V. Rajesh kumar and B.Mariappa, HPH
18
II Semester Discipline Specific Course ( DSC )
Company Law
LTP: 4+0+0 4 Hours per week
OBJECTIVE:
 To enable the students to understand the types of companies incorporated in India and the
promoters involved in forming a company and Company administration till its Liquidation.
OUTCOMES:
 The students will understand the frame work of Companies Act of 2013.
 Identify the stages of formation and documents involved in the formation of a company.
 Role of Managerial Personnel and procedure of conducting company meetings.

UNIT – I Introduction to Company: Meaning and Definition – Features of Companies Act of

2013 – Types of Companies –Private Company - Public Company - Company Limited by Shares –
Company Limited by Guarantee – Unlimited Companies – One Person Company – Holding and
Subsidiary Companies – Government Company - Associate Company.
UNIT – II Formation of Companies: Introduction – Steps involved in formation of a company –
Position and Functions of Promoters – Meaning and contents of Prospectus, Memorandum of
Association and Articles of Association – Alteration of MOA and AOA - Certificate of
Commencement of Business – Formation of Global Companies – Features – Legal formalities.

UNIT – III Company Administration: Managerial Personnel – Managing director appointment,

powers, duties and responsibilities – Whole time Director – Independent Director – Auditor’s
appointment: Qualification, duties and responsibilities – Company Secretary: Qualifications,
Appointment, Rights, Duties, Liabilities and Removal.
UNIT – IV Company Meetings: Meaning – Types of company meetings – Importance ––
Requisites of a valid meeting – Notice – Quorum – Resolutions – Voting - Proxy – Role of a
Company Secretary in convening the meetings.
UNIT – V Liquidation of Companies: Meaning – Modes of Liquidation – Consequence of
Liquidation – Appointment of Official Liquidator – Duties and Responsibilities of Liquidator.

SKILL DEVELOPMENT
1. Collect the Prospectus, Memorandum of Association and Articles of Association of a
Company.
2. Collect a notice of a meeting from any company.
3. List the names of Directors and Managing Director of any five companies.
4. List the names of full time company secretaries in India.
5. Name any five companies liquidated during last 2 years in India.

Books for Reference:

1. Company Law and Secretarial Practice by N.D. Kapoor, Sultan Chand and Sons
2. Company Law and Secretarial Practice by S.C. Kuchal
3. Elements of Corporate Law by S.N.Maheshwari, Himalaya Publication House
4. Corporate Administration by K.Venkataramana, SHBP
5. Business Law for Management by Balachandran, Himalaya Publishing House.

19
II Semester Discipline Specific Course ( DSC )
Law and Practice of Banking
LTP: 4+0+0 4 Hours per week

OBJECTIVE: To enable students to acquire specialized knowledge of law and practice relating to
Banking.

OUTCOME: Students will understand the conceptual frame work of Banking, classification of
Banking, banker and customer relationship and E-Banking services.
UNIT – I Introduction to Banking: Origin and Evolution of banks - Meaning and definition of
banking - Classification of Banks – Commercial Bank, Investment/Industrial Bank- Co-operative
Bank - Land Development Bank -Exchange Bank - Central Bank -Saving Bank. Banking system –
Branch Banking, Unit Banking, Group Banking, Chain Banking, Mixed Banking, Narrow Banking,
Universal Banking and offshore Banking

UNIT – II Reserve Bank of India: – Constitution – Nationalisation – Management of RBI –

organisation restructuring – Main functions of RBI – Measures of Credit control. RBI and
Agricultural credit – RBI and Industrial Finance. Demonetisation and its impact.

UNIT – III Banking Regulation Act, 1949: Origin of the Act - objectives and features. Banking
sector reforms - Narasimhan Committee Report I and II – Prudential norms: Capital Adequacy
norms. NPA: – Meaning - factors contributing to NPAs- remedies available- recent measures.

UNIT – IV Banker and Customer: – Banker - Customer – the relationship between a banker and
a customer: general relationship and special relationship. Cheque: – statutory obligation to honour
cheques- bankers lien- A bankers duty to maintain secrecy of customer’s account-right to claim
incidental charges- right to charge compound interest.
UNIT – V E –Banking: Meaning - traditional banking v/s E- banking- Electronic delivery
channels- facets of E –banking- E-banking transactions – Truncated cheque and Electronic Cheque
– Mobile Banking – Inter Bank Mobile Payment Service (IMPS) – Virtual Currency – Models for
E-banking – Advantages of E-Banking – Constraints in E-Banking – Security Measures – Real
Time Gross Settlement (RTGS) – National Electronic Fund Transfer (NEFT).

SKILL DEVELOPMENT

1. Identify the Commercial Banks in your area

2. List out the Investment Banks in your District
3. Visit a Bank and list out the steps followed to avail E-Banking facility
4. Visit a Bank and prepare a report with respect to NPA
5. Identify the beneficiaries of MUDRA Scheme in your locality

Books for Reference:

1. Banking Theory, Law and Practice - E.Gordan and K.Natarajan
2. Money, Banking, International Trade and Public Finance – M L Jhingan
3. Indian Financial System - Vasanth Desai
4. Marketing of Financial Services - V.A. Avadhani
5. Indian Financial System - Varshenoy and Mittal
6. The Law and Practice of Banking – J M Holden
20
 II SEMESTER Open Elective Course (OEC)
2.6 1. E-Commerce
( Within the Faculty )
L+T+P: 3+0+0 3 Hours per week
Course Objectives:
i. To enable students to understand the basic technologies used in business
ii. To enable students to understand the recent trends in e commerce and its business applications

Unit 1: E Commerce: Meaning, nature, concepts, types and scope. E Retailing – Features of e retailing -
Benefits of e retailing - E Commerce Models: B2B market , B2C Portals, C2B, B2G. e-Governance:
meaning, types, significance, Real life examples. Mode of Payment: Meaning and Methods: Debit card,
Credit Card, Smart Card, Electronic and digital wallet, Mobile Payment, UPI, Online Banking, NEFT,
RTGS, Core Banking Solutions(CBS)

Unit2: New Trends in e-Commerce: Mobile Commerce- Social Commerce - Digital Marketing – Voice
Shopping – Mobile Shopping –Virtual reality- Augmented Reality – Self Service Platforms.

Unit 3: MS OFFICE: Introduction to MS OFFICE and its applications – MS Word, MS Excel, MS Power
Point , MS Access , MS Outlook: Features, Advantages and application of each of these in business (with
examples).

Unit 4: Security in E Commerce: Threats in Computer Systems: Virus, Cyber Crime Network Security:
Encryption, Firewall and the Security Policy, Network Firewalls and Application Firewalls, Proxy Server.

SKILL DEVELOPMENT:
1. Select any five FMCG companies and identify the e-commerce model/s applied by those
companies.
2. Name any five banking companies that offer digital payment facility and name the type of facility
offered by each.
3. Name any five companies that are utilizing Social Commerce and identify the reasons for using
Social commerce by each one of them.
4. Identify any five self service platforms in e commerce.
5. Identify any five areas where Virtual reality is applied in business.

References
1. E Commerce – ShaluPorwal, Er. Meera Goyal, Dr. Sandeep Srivastava- SBPD Publications
2. Introduction to E Commerce – Zheng Kin, Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
3. P. T. Joseph, E-Commerce: An Indian Perspective, PHI Learning
4. Wiley. • Laudon, E-Commerce, Pearson Education India
5. Bhaskar, B., E–Commerce, McGraw Hill

21
 II SEMESTER Open Elective Course (OEC)
2.6 2. INVESTING IN STOCK MARKETS
( Within the Faculty )
L+T+P: 3+0+0 3 Hours per week

Objectives:
i. To provide an introduction to stock market
ii. to enable students to build a career in stock market or broking houses

Unit 1: Introduction to Stock Market: Stock Exchange: Meaning- characteristics –

functions. Speculations stock exchange – Long buy and Short Sale – types of Speculators
in a stock market. Stock market in India - OTCEI (Over the Counter Exchange of India) –
NSE, BSE, MCX: Objectives, functions, Organisation and Management – Listing of
securities – SEBI: Objectives, Functions and Structure- Initiatives by SEBI to regulate
stock market.

Unit 2: Trading System in Stock Exchanges: Floor trading (Open outcry) Vs Screen
Based Trading – types of screen based trading - Types of Orders- Settlement of trade.
Depositories: NSDL and CDSL - Stock market quotations and indices : individual stock
quotations –stock market index-Types of stock market indices. Stock market indices in
India: Nifty, Sensex, S&P CNX Nifty, CNX Nifty junior, CNX Midcap 20.

Unit 3:Risk and Return:

Return: meaning and calculation of expected returns - Arithmetic mean and Geometric
mean of returns- Problems in mean return and standard deviation of return. Risk: Meaning
and types of risk –Measurement of risk: mean -variance approach. Measurement of
Systematic Risk using correlation method/Regression method.

Unit 4: Fundamental Analysis & Technical Analysis:

Meaning of fundamental Analysis- Economy, Industry and Company Analysis- Ratios for
taking investment decision: PE ratio, EPS, Dividend Yield, PB ratio, Return on equity
(Simple problems in calculating ratios). Technical Analysis: Meaning, Bullish trend and
bearish trend, trend reversals. charts and understanding chart patterns- mathematical
Indicators: Moving Average, RSI and MACD.

Books for references:

1. Security Analysis and Portfolio Management by S.Kevin , PHI
2. Investment Analysis and Portfolio Management by Prasanna Chandra, Tata McGraw
Hill Education Private Limited.
3. Stock Market Operations by Bala Ram and Sri Lakshmi , Himalaya Publishing
House

22
 4. Security Analysis and Portfolio Management by Dr M. Ranganatham and Dr
R.Madhumathi, Pearson
5. Security Analysis and Portfolio Management by Punithavathi Pandian, Vikas
Publishing House
6. Security Analysis and Portfolio Management by Dr.Ajit Kumar, SBPD Publications.
Skill Development Activities
1. Collect the SENSEX and NIFTY data for 10 days
2. Name any five sectoral indices in Indian stock market
3. Collect share prices of any two companies traded on NSE or BSE for 15 days
4. Perform risk -return analysis for the data collected above
5. Collect balance sheet of a company listed in NSE or BSE and analyse the
company’s potential for investment by applying ratio analysis.

II SEMESTER Open Elective Course (OEC)

2.6 3. Financial Literacy
( Across the Faculty )
L+T+P: 3+0+0 3 Hours per week
OBJECTIVE:
 To create awareness in student about the need for possessing financial literacy education.
OUTCOMES:
 The students will be able to understand the importance of financial literacy and prepare
financial plans and budgets.
 The student will be able to describe the importance of insurance services as social security
measures.
UNIT – I Introduction: Financial Literacy- Meaning and Importance - Components of Financial
Literacy- Financial Institutions : Meaning, Banking and Non Banking Financial Institutions, Post
offices . Investment: Meaning, Difference between Investment Vs Gambling- Risk and Return -
Principles of investment - Investment Avenues –Financial Planning and Budgets , Family Budget,
Business Budget and National Budget. Budget deficit and Surplus.
UNIT – II Banking: Meaning and Types of Banks, Various services offered by banks, types of
bank deposit accounts, Formalities to open various types of bank accounts, KYC norms. Various
types of Loans: Short-term, Medium term and Long term loans. Cashless banking, e-banking,
ATM, Debit and Credit cards, banking Complaints.

UNIT – III Financial Services from Post Office: Post office Savings Schemes: Savings account -
Recurring deposit -Term Deposit - Monthly Income Scheme - Kissan Vikas Pathra – NSC – PPF -
Senior Citizen Savings Scheme - Sukanya Samriddhi Yojana/Account - Indian Post Payments Bank
- Money Transfer - Money Order.
UNIT – IV Insurance Services: Life Insurance – Life Insurance Policies - Term Insurance and
Endowment Policies - Pension Policies - Health Insurance Plans – ULIP - Property Insurance -
General Insurance - Types, Postal Life Insurance Schemes- Housing Loans - Institutions providing
Housing Loans, Pradhanmantri Awas Yojana: Rural and Urban.
23
SKILL DEVELOPMENT
1. Visit a nationalized bank near your area and collect information regarding services offered
by the bank.
2. Visit a post office in your area and collect information about various deposit schemes
available.
3. Collect an account opening form from a nationalized bank and fill up the form with
necessary enclosures. Collect an account opening form from a post office and fill the form.
4. Prepare an annual family budget considering the income of your family. Also prepare a
personal budget for six months.
5. Visit a LIC branch in your area and collect information regarding any five insurance policies
(with its features)

Books for Reference:

1. Avadhani, V A (2019), Investment Management , Mumbai: Himalaya Publishing House Pvt
Ltd
2. Chandra, P (2012), Investment Game: How to Win . New Delhi: Tata McGraw Hill
Education.
3. Kothari , R (2010), financial Services in India: Concept and application. New Delhi: Sage
Publication India Pvt td
4. Milling B. E, (2003), The Basics of Finance: Financial Tools for Non Financial Managers,
Indiana : Universe Company.
5. Zokaityte , A (2017), Financial Literacy Education. London: Palgrave Macmillan.

24
II SEMESTER Open Elective Course (OEC)
2.6 4. Retail Management
( Across the Faculty )
L+T+P: 3+0+0 3 Hours per week
OBJECTIVE:

 To enable students to understand how the retail business functions and highlight the scope of
retail business in India and across the world

OUTCOME:

 Students will be able to acquire skills required for managing retail business and start their
own retail business in the future

UNIT I Retailing: Meaning –Definition - Nature - Importance - Functions of Retailing -

Factors influencing retailing - Types of Retailing – Forms of Retail Business ownership,
Theory of Retail Development - Wheel of Retailing - Retail Life Cycle - Retail Business in
India - Globalization of Retailing - Reasons for globalization - Problems in Globalisation of
Retailing .

UNIT II Retail Organisation and Management: Introduction - Classification of Retail

Organization. Store Operations: Retail Store Planning - Factors influencing location of a store -
Store Layout – Merchandise Management - Category Management - Shelf Management - POS
(Point of Sale) /Cash Process.

UNIT III Human Resource Management in Retailing: Manpower Planning – Recruitment

in Retail sector - Problems in Retail Recruitment - Retail Training - Retail Managers : Roles –
Skill - Employment Opportunities in Retail Industry.

UNIT IV E-Retailing: Meaning of E Retailing - Types of Technology in Retailing - Factors

Influencing use of IT in Retailing - Electronic Article Surveillance – Electronic Shelf Labels -
Effective Management of Online catalogues - Customer Relationship Management: Customer
data base - Identifying information - Analysing customer data base and identifying target
customers - Customer pyramid - Customer retention.

25
 SKILL DEVELOPMENT

1. Visit a modern retail store in your area and identify its organization structure
2. Visit a mall and identify the various types of shops in the mall
3. Name any ten e-retailers in the world
4. Visit a super market in your area and collect information about the roles and
responsibilitiesof the manager
5. Name any Ten Global retailers.

Books for Reference:

1. Suja R Nair , Retail Management, V Edition, HPH, Mumbai, 2006

2. Swapna Pradhan , Retailing Management -Text and Cases, II Edition, Tata Mc Graw
Hill, India, 2007
3. S. K. Pradhan and Others, Retail Management , VPH.
4. Piyush Kumar Sinha and Dwarika Prasad Uniyal- Managing Retailing, Oxford
UniversityPress, Delhi
5. R. S. Tiwari, Retail Management , Himalaya Publishing House.
6. Levy Michael,Weitz Barton - Retailing Management, V Edition, Tata McGraw Hill,
NewYork, 2006
7. Lucas G.H., Bush Robert, Gresham Larry- Retailing, Houghton Mifflin Company,
Boston, 1994.

26
Curriculum of III Semester Courses

Corporate Accounting

Business Statistics

Cost Accounting

Artificial Intelligence ( Curriculum will be given by KSHEC)

1. Advertising Skills
or
2. Entrepreneurial Skills

27
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com.3.1
Name of the Course: Corporate Accounting
Course Credits No. of Hours per Total No. of Teaching Hours
Week
4 Credits 3+2 Hrs 56 Hrs

Pedagogy: Classroom lectures, Case studies, Tutorial Classes, Group discussion, Seminar
& field work etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
a) Understand the treatment of underwriting of shares.
b) Comprehend the computation of profit prior to incorporation.
c) Know the valuation of intangible assets.
d) Know the valuation of shares.
e) Prepare the financial statements of companies as per companies act, 2013.
Syllabus: Hours
Module No. 1: Underwriting of Shares 10
Introduction -Meaning of Underwriting – SEBI regulations regarding underwriting;
Underwriting commission. Underwriter – functions - Advantages of Underwriting,
Types of underwriting - Marked and Unmarked Applications –Determination of Liability in
respect of underwriting contract – when fully underwritten and partially underwritten –
with and without firm underwriting problem.
Module No. 2: Profit Prior to Incorporation 10
Introduction - Meaning – calculation of sales ratio – time ratio – weighted ratio – treatment of
capital and revenue expenditure – Ascertainment of pre-incorporation and post- incorporation
profits by preparing statement of Profit and Loss and Balance Sheet as
per schedule III of companies Act, 2013.
Module No. 3 Valuation of Intangible Assets 10
Introduction - Valuation of Goodwill –factors influencing goodwill, circumstances of
valuation of goodwill- Methods of Valuation of Goodwill: Average Profit Method,
Capitalization of average Profit Method, Super Profit Method, Capitalization of Super
Profit Method, and Annuity Method-Problems. Brand valuation and Intellectual
Property Rights (IPR).
Module No. 4: Valuation of Shares 10
Introduction - Meaning – Need for Valuation – Factors Affecting Valuation – Methods of
Valuation: Intrinsic Value Method, Yield Method, Earning Capacity Method, Fair Value
of shares. Rights Issue and Valuation of Rights Issue, Valuation of Warrants.
Module 5: Financial Statements of Companies 16
Statutory Provisions regarding preparation of financial statements of companies as per
schedule III of companies act,2013 and IND AS-1 – Treatment of Special Items – Tax
deducted at source – Advance payment of Tax – Provision for Tax – Depreciation –
Interest on debentures – Dividends – Rules regarding payment of dividends – Transfer
to Reserves – Preparation of Statement of profit and loss and Balance Sheet.

28
Skill Development Activities:
1. Compile the list of Indian companies which have issued shares through IPO / FPO
in the current financial year.
2. Determine Underwriters’ Liability in case of an IPO, with imaginary figures. 
Present the format of ‘Statement of Profit and Loss’, ‘Balance Sheet’ and
‘Statement of Changes in Equity’, with imaginary figures
3. Collect financial statement of a company and calculate intrinsic value of an equity
share.
4. Collect annual report of a Company and List out its assets and Liabilities.
5. Collection of latest financial statements of a company and find out the intrinsic
value ofshares
6. Collect the annual reports of company and calculate the value of goodwill
under
different methods
7. Any other activities, which are relevant to the course.
Text Books:
1. J.R. Monga, Fundamentals of Corporate Accounting. Mayur Paper Backs,
NewDelhi.
2. M.C. Shukla, T.S. Grewal, and S.C. Gupta. Advanced Accounts. Vol.-II.
S.
Chand
& Co., New Delhi.
3. S.N. Maheshwari, and S. K. Maheshwari. Corporate Accounting. Vikas
PublishingHouse, New Delhi.
4. Ashok Sehgal, Fundamentals of Corporate Accounting. Taxman Publication,
NewDelhi.
5. V.K. Goyal and Ruchi Goyal, Corporate Accounting. PHI Learning.
6. Jain, S.P. and K.L. Narang. Corporate Accounting. Kalyani Publishers, New
Delhi.
7. Bhushan Kumar Goyal, Fundamentals of Corporate Accounting,
InternationalBook House
8. P. C. Tulsian and Bharat Tulsian, Corporate Accounting, S.Chand
9. Amitabha Mukherjee, Mohammed Hanif, Corporate Accounting, McGraw
HillEducation
10. Arulanandam& Raman ; Corporate Accounting –II
11. Madegowda J – Advanced corporate accounting, HPH
12. Soundarajan. A & K. Venkataramana, Corporate Accounting, VBH.
13. S. P. Jain and K. L. Narang – Corporate Accounting
14. S. Bhat- Corporate Accounting.
Note: Latest edition of text books may be used.

29
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 3.2
Name of the Course: Business Statistics
Course Credits No. of Hours per Total No. of Teaching Hours
Week
4 Credits 3+2 Hrs 56 Hrs

Pedagogy: Classroom lectures, Case studies, Tutorial Classes, Group discussion, Seminar &
field work etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
a. Familiarizes statistical data and descriptive statistics for business decision-
making.
b. Comprehend the measures of variation and measures of skewness.
c. Demonstrate the use of probability and probability distributions in business.
d. Validate the application of correlation and regression in business decisions.
e. Show the use of index numbers in business.
Syllabus: Hours
Module No. 1: Statistical Data and Descriptive statistics. 14
Nature and Classification of data: Univariate, bivariate and multivariate data; Measures of
Central Tendency: Mathematical averages including arithmetic mean, Properties and
applications. Positional Averages -Mode and Median (including graphic
determination).
Module No. 2: Measures of Variation: and Skewness 12
Measures of Variation: absolute and relative. Range, quartile deviation, mean deviation,
standard deviation, and their coefficients, Properties of standard deviation/variance.
Skewness: Meaning, Measurement using Karl Pearson and Bowley’s measures;

Module No. 3: Probability Distributions 10

Theory of Probability. Approaches to the calculation of probability; Calculation of event
Probabilities. Addition and multiplication laws of probability (Proof not required);
Conditional probability and Bayes’ Theorem (Proof not required)- Expectation and
variance of a random variable - Probability distributions - Binomial distribution:
Probability distribution function, Constants, Shape, Fitting of binomial distribution -
Poisson distribution: Probability function, (including Poisson approximation to binomial
distribution), Constants, Fitting of Poisson distribution - Normal distribution:
Probability distribution function, Properties of normal curve, Simple problems.
Module No. 4: Correlation and Regression Analysis 12
Correlation Analysis: Meaning of Correlation: - types of correlation- Positive and
negative correlation-simple, partial, and multiple correlation. linear and Non-linear
correlation and Scatter diagram, Pearson’s co-efficient of Correlation; Correlation and

30
Probable error; Spearman’s Rank Correlation co-efficient. -problems.
Regression Analysis: meaning and definition- regression lines, Regression equations and
estimation; Properties of regression coefficients; Relationship between Correlation
and Regression coefficients- problems.
Module 5: Index Numbers 8
Meaning and uses of index numbers; Construction of index numbers: Fisher’s ideal index
number with Time Reversal and Factor Reversal Tests. Construction of consumer price
indices Using Aggregative Expenditure method and Family Budget
method.
Skill Development Activities:
1. Application of MS Excel Functions in statistical decision making and
studentsshould submit output of the same.
2. Collect the age statistics of 10 new married couples calculate Correlation
coefficient.
3. Recall the use of probability theory in business.
4. Identify the applicability of correlation and regression in business
decisionmaking.
5. Construct consumer price indices with imaginary figures.
6. Any other activities, which are relevant to the course.
Text Books:
1. Gupta, S.P., and Archana Agarwal. Business Statistics, Sultan Chand and
Sons,New Delhi.
2. Vohra N. D., Business Statistics, McGraw Hill Education.
3. Gupta, S.C. Fundamentals of Statistics. Himalaya Publishing House.
4. Anderson, Sweeney, and Williams, Statistics for Students of Economics and
Business, Cengage Learning.
5. CB Gupta
6. DN Elhance Fundamentals of statistics
7. Sen Chetty and Kapoor mathematical statistics
Note: Latest edition of text books may be used.

31
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 3.3
Name of the Course: Cost Accounting
Course Credits No. of Hours per Total No. of Teaching Hours
Week
4 Credits 3+2 Hrs 56 Hrs

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

Seminar & field work etc.,
Course Outcomes: On successful completion of the course, the students will be able to
a) Understand concepts of cost accounting & Methods of Costing.
b) Outline the Procedure and documentations involved in procurement of
materials& compute the valuation of Inventory.
c) Make use of payroll procedures & compute idle and over time.
d) Discuss the methods of allocation, apportionment & absorption of overheads.
e) Prepare cost sheet & discuss cost allocation under ABC.
Syllabus: Hours
Module No. 1: Introduction to Cost Accounting 12
Introduction- Meaning and definition- Objectives, Importance and Uses of Cost Accounting,
Difference between Cost Accounting and Financial Accounting; Various Elements of Cost
and Classification of Cost; Cost object, Cost unit, Cost driver, cost centre; Cost reduction and
Cost control; Methods and Techniques of Costing (Meanings Only); Use of IT in Cost
Accounting; Limitations of Cost Accounting; Cost Sheet: Meaning and Cost heads in a Cost
Sheet, Presentation of Cost Information in Cost Sheet . Problems on
Cost Sheet, Tenders and Quotations.
Module No. 2: Material Cost 12
Materials: Meaning, Importance and Types of Materials – Direct and Indirect Material
Materials material control. - Inventory control Technique of inventory control, problems on
level setting and EOQ. Procurement- Procedure for procurement of materials and
documentation involved in materials accounting – Material Storage: Duties of Store keeper,
pricing of material issues, preparation of Stores Ledger Account
– FIFO, LIFO, Simple Average Price and Weighted Average Price Methods – Problems.
Module No. 3: Employee Cost 10
Introduction – Employee Cost – types of labour cost -Labour Cost Control – time keeping
and time booking and Payroll Procedure -Preparation of Payroll: Idle Time Causes and
Treatment of Normal and Abnormal Idle time, Over Time Causes and Treatment -Labour
Turnover- Meaning, Reasons and Effects of Labour turnover. Methods of Wage Payment:
Time rate system and piece rate system, and the Incentive
schemes- Halsey plan, Rowan plan and Taylor differential piece rate system-problems.
Module No. 4: Overheads Cost 12

32
 Introduction- Meaning and Classification of Overheads; Accounting and Control of
Manufacturing Overheads: Estimation and Collection, Cost Allocation, Apportionment, Re-
apportionment and Absorption of Manufacturing Overheads; Problems on Primary and
Secondary overheads distribution using Reciprocal Service Methods (Repeated Distribution
Method and Simultaneous Equation Method); Absorption of Overheads:
Meaning and Methods of Absorption of Overheads; Problems on Machine Hour Rate.
Module No. 5: Reconciliation of Cost and Financial Accounts 10
Introduction – meaning of reconciliation, Reasons for differences in Profits under Financial
and Cost Accounts; Procedure for Reconciliation – Ascertainment of Profits as per Financial
Accounts and Cost Accounts and Reconciliation of Profits of both sets of
Accounts – Preparation of Reconciliation Statement – Problems.
Skill Developments Activities:
1. Visit any Manufacturing entity, collect the method of inventory valuation
adopted & procedure involved in procuring inventory.
2. Draw the format of five documents used for material accounting
3. Prepare dummy Payroll with imaginary figures.
4. Visit any large-scale organization, identify the techniques used for controlling
administrative, Selling & distribution overheads.
5. Visit any manufacturing entity and collect the cost date and prepare the cost
sheet.
6. Any other activities, which are relevant to the course.
Text Books:
1. Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan, Cost
Accounting:A Managerial Emphasis, Pearson Education.
2. Jawahar Lal, Cost Accounting., McGraw Hill Education
3. Madegowda J, Cost Accounting, HPH.
4. Rajiv Goel, Cost Accounting, International Book House
5. Jain, S.P. and K.L. Narang. Cost Accounting: Principles and Methods. Kalyani
Publishers
6. Arora, M.N. Cost Accounting – Principles and P r a c t i c e , Vikas Publishing
House, New Delhi.
7. Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and
Problems. Shri Mahavir Book Depot, New Delhi.
8. Iyengar, S.P. Cost Accounting, Sultan Chand & Sons
9. Mariyappa B Cost Accounting, HPH
Note: Latest edition of text books may be used.

3.4 Curriculum of Artificial Intelligence will be given by KSHEC

33
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 3.5 (OEC)
Name of the Course: Advertising Skills
Course Credits No. of Hours per Week Total No. of Teaching Hours

3 Credits 3 Hrs 42 Hrs

Course Objectives:
 Enable students to get familiarised with advertising concepts
 Enable students learn to develop advertising skills

Syllabus: Hours

Module No. 1: Introduction 10

Communication process- Advertising as a tool of communication – Meaning , nature and
importance of advertising – Types of Advertising – Advertising Objectives . Audience
analysis – Setting of advertising budget – Determinants and Major methods.

Module No. 2: Media Decisions 10

Major media types – their characteristics, internet as an advertising media, merits and
demerits; Factors influencing media choice, media selection, media scheduling. Advertising
through the internet – media devices.

Module No. 3: Message Development and Advertising Agency 12

Advertising appeals- Advertising Copy and Elements, Preparing ads for different media.
Advertising Agency: Role, types and selection of advertising agency – Social, ethical and
legal aspects of advertising in India.

Module No. 4: Measuring Advertising Effectiveness 10

Evaluating communication and sales effects- Pre and Post testing techniques.

1. List out any ten products/services advertised through internet

2. Design any two ads for print media
3. Collect ad content of any five products/services of FMCG
4. Draft the advertising budget for an ad created by you for a product/service
5. Use any one of the post testing techniques to measure advertising effectiveness
of an FMCG and submit a report

34
Text Books for References
1. Advertising by Ruchi Gupta, Himalaya Publishing House
2. Advertising: planning &Decision Making Kavitha Sharma
3. Advertising by Chunawala and Sethia ,Himalaya Publishing House
4. Advertising management by Batra, Myers ad Aakers: PHI Learning
5. Advertising management by JaishreeJethwaney and Shruti Jain , Oxford University
Press

Note: Latest edition of text books may be used.

35
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 3.5 (OEC)
Name of the Course: Entrepreneurship Skills
Course Credits No. of Hours per Total No. of Teaching Hours
Week
3 Credits 3 Hrs 42 Hrs

Course Objectives
 To enable students get familiarised with entrepreneurship to build their career as
entrepreneurs
 To create awareness in students about various promotional schemes for entrepreneurship
development

Syllabus: Hours
Module No. 1: Introduction 10
Concept of Entrepreneur, Entrepreneurship and Enterprise, Definition of Entrepreneurship,
Objectives of Entrepreneurship Development, Types, Phases of Entrepreneurship Development,
Role of Entrepreneurship, The Entrepreneurial Mindset, Characteristics of Entrepreneurship, Traits
of Entrepreneurship,

Module No. 2: Introduction to Entrepreneurship Skills:

Business management skills, Teamwork and leadership skills, Communication and
listening, Customer service skills, Financial skills, Analytical and problem-solving
skills, Critical thinking skills, Strategic thinking and planning skills, Technical skills,
Time management and organizational skills, Branding, marketing and networking
skills , Ways to improve entrepreneurial skills.

Module No. 3: Promoting Entrepreneur 08

Introduction- Different government institutions/ schemes promoting entrepreneurs: PMMY-
MUDRA- LOAN-DIC-SIDA-SISI- NSIC and SIDO

Module No. 3: Enterprise Set-up 08

Introduction – Ways to set up an enterprise and different aspects involved: legal

compliances, marketing aspect, budgeting etc.,
Module No. 4: Business Plan Preparation and Project Financing 10
Market Feasibility, Technical Feasibility and Financial Viability - Project Report Preparation

36
Skill Development Activities:
1. State the areas where start-ups have become popular in India and list the products dealt with
by such start ups
2. List out the talents and traits you have observed in entrepreneurs of your locality
3. List out the practical difficulties in setting - up of new enterprises
4. Analyse any two government schemes in promotion of entrepreneurs
5. State the new business ventures that gained popularity in the past one decade

Text Books for References

1. Entrepreneurship : Starting, Developing and Management of a New Enterprise by Hisrich
and Peters- Irwin
2. Hougaard S (2005) , The Business Idea : Berlin, Springer
3. Lowe R and S Mariott (200^ , Enterprise: Entrepreneurship and Innovation, Butterworth
Heinemann
4. Entrepreneurship - Practice and Mindset by Heidi M Neck, Christopher P Neck, Emma L
Murray by Sage Publications
5. Taxmann’s Entrepreneurship by Abha Mathur
6. Entrepreneurship New Venture Creation by Holt
7. Entrepreneurial Development by Khanka S S

37
Curriculum of IV Semester Courses
Advanced Corporate Accounting
Costing Methods & Techniques
Business Regulatory Framework
Constitution of India ( curriculum will be given by KSHEC)
NCC/NSS/Culture/Health Wellness/ Social & Emotional learning/others if any

1. Business Ethic
Or
2. Corporate Governance

38
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 4.1
Name of the Course: Advanced Corporate Accounting
Course Credits No. of Hours per Week Total No. of Teaching Hours

4 Credits 3+2 Hrs 56 Hrs

Pedagogy: Classroom lectures, Case studies, Group discussion & Seminar etc.,

Course Outcomes: On successful completion of the course, the Students will be able to
a) Know the procedure of redemption of preference shares.
b) Comprehend the different methods of Mergers and Acquisition of Companies
c) Understand the process of internal reconstruction.
d) Prepare the liquidators final statement of accounts.
e) Understand the recent developments in accounting and accounting standards.
Syllabus: Hours

Module No. 1: Redemption of Preference Shares 10

Meaning – legal provisions – treatment regarding premium on redemption – creation of

Capital Redemption Reserve Account– Fresh issue of shares – Arranging for cash balance for the
purpose of redemption – minimum number of shares to be issued for redemption
- issue of bonus shares – preparation of Balance sheet (Schedule III to Companies Act2013)
after redemption.
Module No. 2: Mergers and Acquisition of Companies 16

Meaning of Amalgamation and Acquisition – Types of Amalgamation – Amalgamation

in the nature of Merger – Amalgamation in the nature of Purchase - Methods of Calculation of
Purchase Consideration (Ind AS 103), Net asset Method - Net Payment Method, Accounting
for Amalgamation (Problems on pooling of interest method and purchase method) – Journal
Entries and Ledger Accounts in the Books of Transferor Company and Journal Entries in the
books of Transferee Company – Preparation of Balance Sheet after Merger. (Schedule III to
Companies Act 2013).
Module No. 3: Internal Reconstruction of Companies 10

Meaning of Capital Reduction; Objectives of Capital Reduction; Provisions for Reduction of

Share Capital under Companies Act, 2013. Forms of Reduction. Accounting for Capital
Reduction. Problems on passing Journal Entries, preparation of Capital Reduction Account
and Balance sheet after reduction (Schedule III to Companies Act 2013).
Module No. 4: Liquidation of Companies 12
Meaning of Liquidation, Modes of Winding up – Compulsory Winding up, Voluntary
Winding up and winding up subject to Supervision by Court. Order of payments in the
event of Liquidation. Liquidator’s Statement of Account. Liquidator’s
remuneration. Problems on preparation of Liquidator’s Statement of Account.
Module No. 5: Recent Developments in Accounting and Accounting 08
standards.

39
Human Resource Accounting – Environmental Accounting Discloser as per Global
Reporting Initiative (GRI) Reporting of variables – Social Responsibility Accounting,
Indian Accounting Standards- Meaning- objectives-Significance of
Accounting standards in India- Process of setting Accounting Standards in India- List
of Indian accounting standards. (IND AS).
Skill Development Activities:
1. List out legal provisions in respect of Redemption of Preference shares.
2. Calculation of Purchase consideration with imaginary figures.
3. List any five cases of amalgamation in the nature of merger or acquisition of
JointStock Companies.
4. List out legal provisions in respect of internal reconstruction.
5. List out any five Indian Accounting Standards.
6. Any other activities, which are relevant to the course.
Text Books:
1. Arulanandam & Raman ; Corporate Accounting-II, HPH
2. Anil Kumar.S Rajesh Kumar.V and Mariyappa .B Advanced Corporate
Accounting, HPH
3. Dr. Venkataraman. R – Advanced Corporate Accounting
4. S.N. Maheswari , Financial Accounting, Vikas publishing
5. Soundarajan A & K. Venkataramana, Advanced Corporate Accounting,
SHBP.
6. RL Gupta, Advanced Accountancy, Sultan Chand
7. K.K Verma – Corporate Accounting.
8. Jain and Narang, Corporate Accounting.
9. Tulsian, Advanced Accounting,
10. Shukla and Grewal – Advanced Accountancy, Sultan Chand
11. Srinivas Putty, Advanced Corporate Accounting, HPH.
Note: Latest edition of text books may be used.

40
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 4.2
Name of the Course: Costing Methods and Techniques
Course Credits No. of Hours per Week Total No. of Teaching
Hours
4 Credits 3+2 Hrs 56 Hrs
Pedagogy: Classroom lectures, Case studies, Group discussion & Seminar etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
a) The method of costing applicable in different industries.
b) Determination of cost by applying different methods of costing.
c) Prepare flexible and cash budget with imaginary figures
d) Analyse the processes involved in standard costing.
e) Familiarize with the Activity Based Costing and its applications.

Syllabus: Hours
Module No. 1: Job and Contract Costing 12
Job Costing: Meaning, prerequisites, job costing procedure, Features, objectives,
applications, advantages and disadvantages of Job costing, Job cost sheet- simple
problems.
Contract Costing: Meaning, features of contract costing, applications of contract
costing, similarities and dissimilarities between job costing and contract costing,
recording of contract costs, meaning of terms used in contract costing; treatment of profit
on incomplete contracts-Problems.

Module No. 2: Process and Service Costing 12

Process costing: Meaning, features and applications of Process Costing; comparison
between Job Costing and Process Costing, advantages and disadvantages of process
costing; treatment of process losses and gains in cost accounts; preparation of process
accounts.
Service costing: Introduction to service costing; Application of Service costing; Service
costing v/s product costing; Cost units for different service sectors; Service cost statement;
Determination of costs for different service sectors - Transport services, hospitals and
educational institutions- problems on preparation of service cost
statements for these service sectors.
Module No. 3: Activity Based Costing 10
Introduction - Weakness of conventional costing system – concept of ABC – Characteristics
of ABC - Kaplan and Cooper’s Approach – cost drivers and cost pools
– allocation of overheads under ABC –– Steps in the implementation of ABC – Benefits
from adaptation of ABC system – difficulties faced by the industries in the
successful implementation of ABC – Problems.
Module 4: Marginal Costing 12
Meaning and Definition of marginal cost, marginal costing, features of marginal
costing- terms used in marginal costing – P/V ratio, BEP, Margin of Safety, Angle of
Incidence. Break Even Analysis assumptions and uses. Break Even Chart. (Theory).
Problems on CVP analysis.

41
Module 5: Budgetary Control and Standard Costing 10
Budgetary Control Introduction – Meaning & Definition of Budget and Budgetary
Control – Objectives of Budgetary Control – essential requirements of budgetary control
– advantages and disadvantages of budgetary control – Types of budgets- Functional
Budgets - Cash budget, sales budget, purchase budget and production budget. Fixed and
Flexible budgets - Problems on Flexible budget and Cash budget only.
Standard Costing Introduction – Uses and limitations, variance analysis- Material
variances, Labour variances and Overhead variances- problems on Material and
Labour variances only.

Skill Development Activities:

1. Naming the appropriate method of costing with justification for each of the
following Industries-Paper Mill, Printing, Sugar Mill, Rice Mill, Hospital,
Oil Refinery, Pickle Manufacturing, KSRTC and Hotel.
2. List out the modern costing tools in accounting field.
3. Prepare flexible Budget and cash budget with imaginary figures
4. Narrate the steps involved in standard costing. System.
5. Prepare a report, which explains the conditions that are necessary for
thesuccessful implementation of a JIT manufacturing system.
6. Explain ABC. Illustrate how ABC can be applied.
7. Any other activities in addition to the above, which are relevant to the
course.
Text Books:
1. John K Shank and Vijaya Govindarajan; Strategic Cost Management;
FreePress Publication; New York
2. S P Jain and K L Narang, Advanced Cost Accounting, Kalyani
Publications,
3. Robert S Kaplan and Anthony A Atkinson, Advanced
ManagementAccounting, PHI, New Delhi.
4. Shank and Govindrajan, Strategic Cost Management, Simon and
Schuster,36 New York.
5. Lin Thomas, Cases and Readings in Strategic Cost Management,
McGrawHill Publications, New York.
6. Mariyappa B Methods and Techniques of Costing. HPH.
Note: Latest edition of Text books may be used.

42
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 4.3
Name of the Course: Business Regulatory Framework
Course Credits No. of Hours per Week Total No. of Teaching Hours

4 Credits 4 Hrs 56 Hrs

Pedagogy: Classroom lectures, Case studies, Group discussion, Seminar & field worketc.,

Course Outcomes: On successful completion of the course, the Students will be able to
a) Recognize the laws relating to Contracts and its application in business
activities.
b) Acquire knowledge on bailment and indemnification of goods in a
contractualrelationship and role of agents.
c) Comprehend the rules for Sale of Goods and rights and duties of a buyer and
aseller.
d) Distinguish the partnership laws, its applicability and relevance.
e) Rephrase the cyber law in the present context.
Syllabus: Hours
Module No. 1: Indian Contract Act, 1872 12
Introduction – Definition of Contract, Essentials of Valid Contract, Offer and acceptance,
consideration, contractual capacity, free consent. Classification of Contract, Discharge of a
contract, Breach of Contract and Remedies to Breach of Contract

Module No. 2: The Sale of Goods Act, 1930 10

Introduction - Definition of Contract of Sale, Essentials of Contract of Sale, Conditions and

Warranties, Transfer of ownership in goods including sale by a non- owner and exceptions-
Performance of contract of sale - Unpaid seller, rights of an unpaid seller against the
goods and against the buyer
Module No. 3: Competition and Consumer Laws 12
The Competition Act 2002 – Objectives of Competition Act, Features of Competition Act,
CAT, Offences and Penalties under the Act, Competition Commission of India.
Consumer Protection Act 1986 – Definitions of the terms – Consumer, Consumer Dispute,
Defect, Deficiency, Unfair Trade Practices, and Services, Rights of Consumer under the Act,
Consumer Redressal Agencies – District Forum, State Commission and National Commission.

Module No. 4: Economic Laws 12

WTO patent rules – Indian Patent Act, 1970 – Meaning and Scope of Intellectual Property
Rights (IPR), Procedure to get Patent for Inventions and Non-Inventions.
FEMA 1999 – Objectives of FEMA, Salient Features of FEMA, Definition of Important
Terms – Authorized Dealer, Currency - Foreign Currency, Foreign Exchange, Foreign
Security.
Module 5: Environment and Cyber Laws 10

43
Environment Protection Act 1986 – Objectives of the Act, Definitions of Important Terms
– Environment, Environment Pollutant, Environment Pollution, Hazardous Substance and
Occupier, Types of Pollution, Powers of Central Government to protect Environment in India.
Cyber Law: Definition, Introduction to Indian Cyber Law, Cyber space and
Cyber security.
Skill Development Activities:
1. Discuss the case of “Carlill vs Carbolic Smoke Ball Company” case
2. Discuss the case of “Mohori Bibee v/s Dharmodas Ghose”.
3. Discuss any one case law relating to minor.
4. State the procedure for getting patent for ‘inventions’ and / or ‘non-
inventions’.
5. List at least 5 items which can be categorized as ‘hazardous substance’
according to Environment Protection Act.
6. List out any top upcoming jobs in cyber security and examine the skills
requiredfor the same.
7. Any other activities, which are relevant to the course.
Text Books:
1. M.C. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House,
NewDelhi.
2. Avtar Singh, Business Law, Eastern Book Company, Lucknow.
3. Ravinder Kumar, Legal Aspects of Business, Cengage Learning
4. SN Maheshwari and SK Maheshwari, Business Law, National Publishing
House,New Delhi.
5. Aggarwal S K, Business Law, Galgotia Publishers Company, New Delhi
6. Bhushan Kumar Goyal and Jain Kinneri, Business Laws, International Book
House
7. Sushma Arora, Business Laws, Taxmann Pulications.
8. Akhileshwar Pathak, Legal Aspects of Business, McGraw Hill Education, 6th
Ed.
9. P C Tulsian and Bharat Tulsian, Business Law, McGraw Hill Education
10. Sharma, J.P. and Sunaina Kanojia, Business Laws, Ane Books Pvt. Ltd., New
Delhi
11. K. Rama Rao and Ravi S.P., Business Regulatory Framework., HPH
12. N.D. Kapoor, Business Laws, Sultan Chand Publications
Latest edition of text books may be used.

Constitution of India curriculum will be given by KSHIC

Sports/NCC/NSS/Others (If any) – as per concerned University Guidelines.

44
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 4.6 (OEC)
Name of the Course: Business Ethics
Course Credits No. of Hours per Week Total No. of Teaching Hours

3 Credits 3 Hrs 42 Hrs

Pedagogy: Classroom lectures, Case studies, Group discussion & Seminar etc.,

Course Outcomes: On successful completion of the course, the students will be able to
a. Explain the concepts of business ethics and its approaches.
b. Examine the business and organizational ethics in the present context.
c. Analyze the ethical aspects in marketing and HR areas.
d. Analyze the ethical aspects in finance and IT areas.
e. Examine the impact of globalization on business ethics.
Syllabus: Hours

Module No. 1: Business Ethics 08

Introduction, Concepts and theories: Introduction, definitions, importance and need for
Business ethics, Values and morals. Management and ethics, Normative Theories,
– Gandhian Approach, Friedman‘s Economic theory, Kant‘s Deontological theory, Mill &
Bentham‘s Utilitarianism theory.
Module No. 2: Business & Organizational Ethics 10

The Indian Business scene, Ethical Concerns, LPG & Global trends in business ethics,
Business ethics rating in India. Organizations & Organization culture, Types of
Organization, Corporate code of ethics –Formulating, Advantages, implementation
Professionalism and professional ethics code.
Module No. 3: Ethical Aspects in Organization – I 08
Marketing ethics and Consumer ethics – Ethical issues in advertising, Criticisms in
Marketing ethics, Ethics in HRM: Selection, Training and Development – Ethics at
workplace – Ethics in Performance Appraisal.
Module No. 4: Ethical Aspects in Organization - II 08
Ethics in Finance: Insider trading - Ethical investment - Combating Frauds. Ethical issues
in Information Technology: Information Security and Threats – Intellectual Property Rights –
Cybercrime.
Module No. 5: Globalization and Business Ethics 08

Growth of Global Corporations, Factors facilitating Globalisation, Impact of globalization

on Indian corporate and social culture, Advantages and disadvantages of MNC‘s to the
Host Country, International codes of Business Conduct, Whistle
blowing and its codes.

45
Skill Development Activities:
1. The students may be asked to conduct the survey of any two
organizations tostudy the ethical practices.
2. List out any five most ethical rating of Indian companies.
3. Collect the information on unethical practices in marketing and HR area.
4. Collect the information on unethical practices in finance and IT area.
5. Analyse and submit the report on the impact of globalization on Indian
businesshouses in the context of ethical aspects.
6. Any other activities, which are relevant to the course.
Text Books:
1. Laura P Hartman, T, Perspectives in Business Ethics, Tata McGraw Hill.
2. B. H. Agalgatti & R. P. Banerjee, Business Ethics –Concept & Practice,
NiraliPublication.
3. R. P. Banerjee, Ethics in Business & Management, Himalaya Publication
4. Crane, Business Ethics, Pub. By Oxford Press
5. C S V Murthy, Business Ethics, Himalaya Publishing House
Note: Latest edition of text books may be used.

46
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 4.6 (OEC)
Name of the Course: Corporate Governance
Course Credits No. of Hours per Week Total No. of Teaching Hours

3 Credits 3 Hrs 42 Hrs

Pedagogy: Classroom lectures, Case studies, Group discussion & Seminar etc.,

Course Outcomes: On successful completion of the course, the Students will be able to
a) Identify the importance of corporate governance.
b) Know the rights, duties and responsibilities of Directors.
c) Analyse the legal & regulatory framework of corporate governance.
d) Outline the importance and role of board committee.
e) Understand the major expert committees’ Reports on corporate governance.
Syllabus: Hours

Module No. 1: Corporate Governance 10

Introduction, Its importance, Principles of corporate governance, OECD Principles of
corporate governance, Theories of corporate governance-Agency theory and stewardship theory,
Models of corporate governance around the world, Need for good corporate governance -
Evolution of Corporate Governance – Ancient and Modern Concept - Concept of Corporate
Governance, Generation of Value from Performance - Principles
of Corporate Governance.
Module No. 2: Corporate and Board Management 10

Corporate Business Ownership Structure - Board of Directors – Role, Composition,

Systems and Procedures - Fiduciary relationship - Types of Directors-
Promoter/Nominee/Shareholder/Independent - Rights, Duties and Responsibilities of
Directors; Role of Directors and Executives – Responsibility for Leadership, Harmony
between Directors and Executives -Training of Directors- need, objective, methodology -
Scope and Responsibilities and competencies for directors - Executive Management Process,
Executive Remuneration - Functional Committees of Board - Rights and Relationship of
Shareholders and Other Stakeholders.
Module No. 3: Legal and Regulatory Framework of Corporate Governance 08

Need for Legislation of Corporate Governance - Legislative Provisions of Corporate Governance

in Companies Act 1956, Securities (Contracts and Regulations) Act, 1956 (SCRA), Depositories
Act 1996, Securities and Exchange Board of India Act 1992, Listing Agreement, Banking
Regulation Act, 1949 and Other Corporate Laws - Legal
Provisions relating to Investor Protection.

47
Module No. 4: Board Committees and Role of Professionals 08
Board Committees - Audit Committee, Remuneration Committee, Shareholders’ Grievance
Committee, other committees - Need, Functions and Advantages of Committee Management
-Constitution and Scope of Board Committees - Board Committees’ Charter - Terms of
Reference and Accountability and Performance Appraisals - Attendance and participation in
committee meetings - Independence of Members of Board Committees - Disclosures in
Annual Report; Integrity of Financial Reporting Systems - Role of Professionals in Board
Committees - Role of Company Secretaries in compliance of Corporate Governance.

Module No. 5: Corporate Governance – Codes and Practices 06

Introduction - Major Expert Committees’ Reports of India - Study of Codes of Corporate

Governance - Best Practices of Corporate Governance - Value Creation through Corporate
Governance - Corporate Governance Ratings.
Skill Development Activities:
1. Collect the annual reports of any two companies, find out the
corporategovernance aspects in the reports.
2. Collect any two companies Board of Directors names and find out their nature
ofdirectorship.
3. Prepare report on the applicability of different models of Corporate
Governance.
4. Critically compare the recommendations of various corporate
governancecommittee.
5. Any other activities, which are relevant to the course.
Text Books:
1. Bairs N. and D Band, Winning Ways through Corporate Governance,
MacmillanLondon.
2. Charkham J, Keeping Good Company: A Study of Corporate Governance in
FiveCountries, Oxford University Press, London.
3. Subhash Chandra Das, Corporate Governance in India – An Evaluation (Third
edition), PHI Learning Private Limited.
4. Clark T. and E Monk House, Rethinking the Company, Pitman, London.
5. Fernando A.C, Corporate Governance, Pearson Education.
6. Prentice D.D. and PRJ Holland, Contemporary Issues in Governance,
ClarendonPress.
7. Report of the Cadbury Committee on Financial Aspects of
CorporateGovernance, London Stock Exchange, London.
8. Report on Corporate Governance, Confederation of India Industries and
Bombay.
Note: Latest edition of text books may be used.

48