BAGALKOT UNIVERSITY

JAMKHANDI

PROGRAM /COURSE STRUCTURE AND SYLLABUS

For

BACHELOR OF COMMERCE (B.Com.)

I and II Semester

w.e.f.
Academic Year 2024-25 and onwards

1
OBJECTIVES OF THE COURSE:

• Developing strong manpower with the business and technical abilities required to
promote business activity using the facilities at hand.
• To effectively and comprehensively educate the underprivileged in commerce.
• To produce qualified specialists who can ensure best practices for today's international
business issues.
• To inspire young people to contribute to the development of the country by giving them
the chance to learn about many facets of business.
• To meet the workforce requirements of businesses in the areas of marketing, management,
accounting, taxation, auditing, financial analysis, etc.
• Training business analysts for corporations, commodity markets, and capital markets.
• To equip students with the fundamental skills they need to pursue careers as business
scientists, researchers, consultants, and instructors via postsecondary education.
• To cultivate human resources to foster entrepreneurship and serve as a think tank for
matters pertaining to business development.
• To cultivate business philosophers who prioritise ecological sustainability and social
responsibility.

• To create middle-level managers around the world with IT capabilities to address actual
business challenges and

PROGRAMME OUTCOMES
By the end of the program the following outcomes will be achieved by the students:
Comprehensive Business Knowledge: Exhibit a comprehensive comprehension and furnish a robust
groundwork in many business fields, such as accounting, finance, marketing, management, business
economics, and business law.
Analytical and Critical Thinking: Use analytical and critical thinking abilities to recognise, evaluate,
and resolve complicated business issues with the help of the right techniques and resources.
Route to Further Education: The Master of Commerce (M.Com), Master of Business Administration
(MBA), Chartered Accountancy (CA), Certified Management Accountant (CMA), and other
professional certifications can be obtained with a B.Com degree as a first step. It establishes the
foundation for more difficult academic and professional endeavours.
Entrepreneurial Skills: Through its coverage of business planning, management, and innovation, the
programme promotes entrepreneurial thinking. Aspiring entrepreneurs need to understand how to
launch and run their own firms, and students do just that.
Technological Proficiency: Knowledge of technology and digital tools is essential in today's work
settings. Training in data analysis, e-commerce, and information technology is included in B.Com
programmes.
Networking Opportunities: Through extracurricular activities and other events like internships,
B.Com students can network with alumni, industry professionals, instructors, and other students.
2
These contacts contribute to the development of a professional network that can help with career
growth.
Holistic Development: The B.Com programme promotes involvement in extracurricular activities,
leadership positions, and community service in addition to academics. The development of well-
rounded people and personal progress are encouraged by this all-encompassing approach to
education.
Ethical Awareness and Social Responsibility: Show that you understand corporate social
responsibility and sustainable business practices by identifying and addressing ethical issues in
business activities.
Teamwork and Leadership: Demonstrate the capacity to work well in groups, control interpersonal
dynamics, and participate in cooperative endeavours.
Financial Literacy: Make informed financial decisions, perform financial analysis, and understand
financial statements to show that you are financially literate.
Research and Lifelong Learning: Use suitable research approaches when conducting business
research, and show that you are dedicated to your professional growth and ongoing education.
Customer Orientation: Recognise the value of meeting the requirements of your customers and
creating ways to do so while fostering enduring relationships.
Knowledge of Rules and Compliance: Show that you are aware of the laws, rules, and guidelines
that apply to the operations of your firm and that you follow moral and legal obligations.

3
 PROGRAM STRUCTURE
Proposed Curricular and Credits Structure under Choice Based Credit System [CBCS] of B.Com
with Discipline Scheme for the Three Years Bachelor of Commerce Undergraduate Programme
with effect from 2024-25
SEMESTER – I
Teaching Duration
Title of the Marks
Category Course code hours/week Credit of exams
Paper
IA SEE Total L T P (Hrs)
L-I -- Language-I 20 80 100 4 0 0 3 3
L-II -- Language-II 20 80 100 4 0 0 3 3
Financial
Major 2C1XXXM01T 20 80 100 4 0 0 4 3
Accounting
Corporate
Major 2C1XXXM02T 20 80 100 4 0 0 4 3
Administration
Marketing
Major 2C1XXXM03T 20 80 100 4 0 0 4 3
Management
Financial
Major 2C1XXXM04T 20 80 100 4 0 0 4 3
Markets
Constitutional
2S1XXXC01T
Values
COM1 10 40 50 2 0 0 2 2
Environmental
2S1XXXC01T
Studies
Semester
Total Marks 650 24
Credits

SEMESTER – II
Teaching Duration
Title of the Marks
Category Course code hours/week Credit of exams
Paper
IA SEE Total L T P (Hrs)
L-III -- Language-III 20 80 100 4 0 0 3 3
L-IV -- Language-IV 20 80 100 4 0 0 3 3
Advanced
Major 2C2XXXM05T Financial 20 80 100 4 0 0 4 3
Accounting
Business
Major 2C2XXXM06T Management 20 80 100 4 0 0 4 3
and Startups
Investment
Major 2C2XXXM07T 20 80 100 4 0 0 4 3
Management
Business
Major 2C2XXXM08T 20 80 100 4 0 0 4 3
Communication
Constitutional
2S1XXXC01T
Values
COM2 10 40 50 2 0 0 2 2
Environmental
2S1XXXC01T
Studies
Semester
Total Marks 650 24
Credits

4
 SEMESTER – I

DETAILED SYLLABUS
Name of the Course: 1.1 FINANCIAL ACCOUNTING
Course Code: 2C1XXXM01T
Weekly Teaching Hours: 4 Examination Duration: 3 Hours
Credits: 4 Maximum Marks – 80 [SEE] + 20 [IA] = 100
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field
work etc.,
Course Outcomes: On successful completion of the course, the students will be able to
understand the fundamental and advanced accounting principles, including the preparation
and analysis of financial statements, both manually and using computerized systems. They
will gain proficiency in professional and farm accounting practices, and be able to manage
revenues, expenses, and liabilities while ensuring compliance with tax regulations.

Module Syllabus Teaching

Hours 52
I INTRODUCTION TO ACCOUNTING 12
Meaning and Definition of Accounting; Nature, Objectives,
Concepts, Conventions, Accounting Cycle, Accounting as an
Information System, Financial Accounting Information System,
Branches of Accounting; Double Entry Book Keeping System; Bases
of Accounting; Indian Accounting Standards and IFRS, GAAP.
II ACCOUNTS OF PROFESSIONALS AND COMPUTERIZED 14
ACCOUNTING SYSTEM:
Accountants - Lawyers and Doctors only - Fees a/c, Petty Cash
Book - Clients Ledger - Receipts & Payments a/c - Income &
Expenditure a/c & Balance Sheet
Overview of Computerized Accounting - Benefits of Computerized
Accounting, Usage of Popular Accounting Software-Tally ERP 9.0
- Creating a company, Creating Accounting Ledgers, Groups, Stock
Items and Groups.
III FARM ACCOUNTING: 12
Meaning – Objectives - Books of Accounts to be maintained under
Single Entry & Double Entry for Farm Accounting - Preparation of
Farm Revenue Account to ascertain the Profit or Loss of various
sections like Crop, Livestock, Dairy & Poultry - Preparation of
Balance Sheet for Agriculture, Dairy Farming & Poultry Farming.
IV ACCOUNTING FOR NON-PROFIT ORGANISATION 14
Introduction, Meaning, Definition, Objectives, Scope, Types of
Non-Profit Organisations, Framework of NPOs, Financial Ratios
for NPOs, Preparation of Receipts and Payments, Income and
Expenditure Accounts and Balance Sheet of NPOs.
Reference Books:
1. S. N. Maheshwari, Advanced Accountancy-I, Vikas Publications, New Dehli
2. S. P. Jain and K. L. Narang, Kalyani Publications, New Dehli
3. Goyal, Bhushan Kumar and H.N. Tiwari, Financial Accounting, Taxmann
4. Kumar, Alok. Financial Accounting, Singhal Publication.
5. Lt Bhupinder. Financial Accounting – Concepts and Applications, Cengage
6. Monga, J R. Financial Accounting: concept and Applications. Mayur paper Backs,
New Delhi
7. Sehgal, Ashok & Deepak Sehgal. Fundamentals of Financial Accounting, Taxmann
8. Tulsian, P C. Financial Accounting, Tata McGraw Hill New Delhi

5
 9. Lal, Jawahar, Seema Srivastava & Abrol, Shivani. Financial Accounting Text and
problems, Himalaya Publishing House, New Delhi
10. S. Nagabhushana, Thammannagowda and Getha Bai A.S., Business Management
and Startups, Sapna Book House
Note: Latest edition of text books may be used.
Practical:
➢ Identify and compare key differences in accounting treatments (e.g., revenue recognition,
lease accounting)
➢ Collect and analyse the financial statements/transactions of Dairy and poultry farming.
➢ Visit any hospital or Lawyers office and list out the transactions of the same.
➢ Visit any nearby NGOs, collect and analyse the financial statements prepared by them.
➢ Presentations and Demonstration of any financial statement using Tally.

6
 Name of the Course: 1.2 CORPORATE ADMINISTRATION
Course Code: 2C1XXXM02T
Weekly Teaching Hours: 4 Examination Duration: 3 Hours
Credits: 4 Maximum Marks – 80 [SEE] + 20 [IA] = 100
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field
work etc.,
Course Outcomes: Students who successfully complete the course will be able to analyze the
role, responsibilities, and function of management personnel in corporate administration as
well as comprehend the framework of the Companies Act 2013 and the procedures and
documentation required to form a company in India. Students can evaluate the board
meeting protocol, the CEO's role during the meeting, and the liquidator's role during the
company's wind-up.
Module Syllabus Teaching
Hours 52
I INTRODUCTION TO COMPANY 12
Meaning and Definition - Features - Highlights of Companies Act
2013 - Kinds of Companies – One Person Company - Private
Company-Public Company - Company limited by Guarantee-
Company limited by Shares - Holding Company- Subsidiary
Company - Government Company - Associate Company- Small
Company - Foreign Company-Transnational Company-Global
Company- Listed Company, and Corporate Body.
II FORMATION OF COMPANIES 14
Promotion Stage: Meaning of Promoter, Position of Promoter &
Functions of Promoter, Incorporation Stage: Meaning & contents
of Memorandum of Association & Articles of Association, Drafting
of MOA, Difference between MOA and AOA, Certificate of
Incorporation, Subscription Stage –Contents of Prospectus,
Statement in lieu of Prospects and Book Building, Commencement
Stage - Document to be filed, e-filing, Register of Companies -
Certificate of Commencement of Business.
III CORPORATE MANAGEMENT: 12
Meaning of corporate Board, types of Board of Directors,
Appointment, qualifications, and Removal or dismissal of
directors, Roles and responsibilities of directors, Powers and duties
of the board of directors, the Companies Secretary, Chief Financial
Officer, Auditors - Appointment - Powers - Duties &
Responsibilities.
IV CORPORATE MEETINGS AND WINDING UP: 14
Corporate Meetings-types, Secretarial duties before, during and
after the meeting, Resolutions- Types of resolutions; Requisites of
a valid meeting, Registration of resolutions; Role of a company
secretary in convening the meetings.
Winding Up: Meaning, Modes of Winding up, reasons and
Consequence of Winding up; Official Liquidator- Role &
Responsibilities of Liquidator; winding up of Defunct Company,
Case Laws and Judicial Pronouncements -Insolvency Code.

7
 Reference Books:
1. S.N Maheshwari, Elements of Corporate Law, HPH.
2. Balchandran, Business Law for Management, HPH
3. Dr. P.N. Reddy and H.R. Appanaiah, Essentials of Company Law and Secretarial
Practice, HPH.
4. K. Venkataramana, Corporate Administration, SHBP.
5. N.D. Kapoor: Company Law and Secretarial Practice, Sultan Chand.
6. M.C. Bhandari, Guide to Company Law Procedures, Wadhwa
Publication. 7. S.C. Kuchal, Company Law and Secretarial Practice.
8. S.C. Sharma, Business Law, I.K. International Publishers
9. N. B. Mudnur and M. M Maradi, Corporate Administration, Vaibhava Publication
Note: Latest edition of text books may be used.
Practical:
➢ Collect the Companies Act 2013 from the Ministry of Corporate Affairs website and
prepare the highlights of the same.
➢ Visit any Company and discuss with Directors of the same on role and responsibilities and
prepare report on the same.
➢ Collect the copy of notice of the Meeting and Resolutions, Prepare the dummy copy of
Notice and resolutions.

8
 Name of the Course: 1.3 MARKETING MANAGEMENT
Course Code: 2C1XXXM03T
Weekly Teaching Hours: 4 Examination Duration: 3 Hours
Credits : 4 Maximum Marks – 80 [SEE] + 20 [IA] = 100
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field work etc.,
Course Outcomes: On successful completion of the course, the students will be able to
understand the fundamental concepts and strategic decision-making processes in marketing.
Students will master the intricacies of product development and lifecycle management. They
will understand the impact of new marketing norms. The students will be proficient in
applying these principles to create integrated marketing plans that enhance customer
engagement and loyalty.

Module Syllabus Teaching

Hours 52
I INTRODUCTION TO MARKETING 12
Introduction to Marketing and Marketing Management, Elements
of Marketing Concepts, Marketing Process, Marketing mix,
Marketing environment, Consumer Markets and buying
behaviour; Market segmentation - Criteria, Strategies and Elements
of market segmentation.
II COMPETITION MANAGEMENT AND POSITIONING 14
Competition: Meaning, Traits, and Types; Porter’s Framework on
Competition, C K Prahalad’s and Gary Hamel’s Views on
competition, designing competitive strategies; Market Positioning-
Positioning Services, Positioning Options, Positioning and
Repositioning, Product Positioning.
III MARKETING MIX 16
Product: Concept and Importance, Product Classifications,
Concept of Product Mix; Branding-Packaging and Labeling;
Product Life Cycle; New Product Development; Pricing –
Significance, Factors Affecting Price of a Product, Pricing Policies
and Strategies; Promotion: Nature, Importance, and Types of
Promotion, Characteristics of Different Types of Promotion;
Factors Affecting Promotion Mix. Distribution Channels: Meaning
and Importance, Types of Distribution Channels, Factors Affecting
Selection of Distribution Channel.
IV NEW NORMS IN MARKETING 10
Online Marketing – Omnichannel Marketing, Direct Marketing,
Services Marketing, Green Marketing, Rural Marketing,
Consumerism, Search Engine Marketing, Mobile Marketing, Social
Media Marketing, Email Marketing, Live Video Streaming
Marketing, Network Marketing; Marketing Analytics.
Reference Books:
1. Philip Kotler (2015), Principles of Marketing. 13th edition. Pearson Education.
2. Saxena Rajan, (2017) Marketing Management, Tata McGraw-Hill Publishing Company
Ltd., New Delhi. Fifth Edition.
3. Kumar Arun & Meenakshi N (2016), Marketing Management, Vikas Publishing House
Pvt. Ltd., New Delhi. Third Edition
4. Panda Tapan (2008), Marketing Management, Excel books, New Delhi, Second Edition.
5. Michael, J. Etzel, Bruce J. Walker, William J Stanton and Ajay Pandit. Marketing:
Concepts and Cases. (Special Indian Edition)., McGraw Hill Education
6. William D. Perreault, and McCarthy, E. Jerome., Basic Marketing. Pearson Education.
7. Majaro, Simon. The Essence of Marketing. Pearson Education, New Delhi.

9
8. Iacobucci and Kapoor, Marketing Management: A South Asian Perspective. Cengage
Learning.
9. Chhabra, T.N., and S. K. Grover. Marketing Management. Fourth Edition.
Note: Latest edition of text books may be used.

Practical:
➢ Analyse the marketing environment of your locality and identify various market
environment related issues.
➢ Collect consumer behaviour towards home appliances in your locality.
➢ Visit any nearby organisation and collect the information towards pricing of the products.
➢ Visit any wholesalers/Retailers; collect the role of retailers and wholesalers in marketing.
➢ Any other activities, which are relevant to marketing.

10
 Name of the Course: 1.4 FINANCIAL MARKETS
Course Code: 2C1XXXM04T
Weekly Teaching Hours : 4 Examination Duration: 3 Hours
Credits : 4 Maximum Marks: 80 [SEE] + 20 [IA] = 100
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field work
etc.,
Course Outcomes: On successful completion of the course, the students will master core business
management principles, develop leadership and motivation skills, and learn to initiate and
manage innovative startups. They will also gain insights into government initiatives supporting
startups. Graduates will be prepared to navigate the startup ecosystem, creating sustainable
ventures that contribute to economic development.
Module Syllabus Teaching
Hours 52
I OVERVIEW OF THE FINANCIAL SYSTEM: 12
Financial System, Meaning and Definition, Structure of India Financial
System, Components, Objectives, Issues in India Financial System, Role of
Financial System in Economic Development of India, Financial
Intermediaries.
II MONEY MARKET STRUCTURE: 14
Organized and Un-Organized Market, Call Money Market, Bills market,
Market for Government Securities., Money market Instruments: Treasury
Bills, Repurchase agreement, Commercial bills, Commercial Papers,
Certificate of Deposit. The role of merchant banker in money market
III SECONDARY AND EQUITY MARKET: 14
Stock Exchange: Meaning-Objectives Significance of Stock Exchange in
India-Speculators, Players in Stock Market: Jobbers Brokers-Sub brokers
Market Makers; BSE, NSE, -Settlement Procedure.
Equity Market: Definition-Meaning-Features of Equity Market, Issuing
equities through IPO-Methods of Issuing Shares through IPO-Book
Building-Functions of Primary Market-Players and Instruments in Primary
Market-Mechanism of New Issue.
IV MUTUAL FUND AND DERIVATIVE SECURITIES MARKETS: 12
Mutual Fund: Definitions- Meaning – Characteristics-structure-Functions
Institutions in MFs- Types of Schemes-Risks-
Derivative Securities Market: Introduction to Forwards and Futures,
Options, Regulation of Futures and Options Markets, Swaps Caps Floors,
and Collars. International Aspects of Derivative Securities Markets.
Reference Books:
1. L. M. Bhole and Jitendra Mahakud, Financial Institutions and Markets, McGraw Hill
2. Dr. Paramjeet Kaur, Finanical Markets and Institutions, Sulatan Chand & Sons
3. Jeff Madura, Financial Markets and Institutions, Thomson South Western Publishers.
4. Shashi K. Gupta, Nisha Agarwal and Neeti Agarwal, Financial Institutions and Markets,
Kalyani Publishers.
5. Dr. S. O. Halasagi, Financial Institutions and Markets, Shri Siddalingeshwara Prakashana
6. Preeti Singh, Dynamics of Indian Financial System: Markets, Institutions and Services, Ane
Bokks Pvt. Ltd.
7. John J. Merphy, Technical Analysis of the Financial Markets, New York Institute of Finance
(Publisher)
8. Raghu Palat, Fundamental Analysis for Investors, Orient Paperbacks (Publisher)
Note: Latest edition of text books may be used.
Practical:
➢ Visit any nearby commercial bank and collect the data regarding issue of T-Bills during the
financial year.
➢ Collect and record the IPO process of any undergoing IPO by visiting SEBI website.
➢ Visit Mutual fund India website: Identify and prepare a report on selection of a best mutual
fund in a productive portfolio.
11
 SEMESTER – II

Name of the Course: 2.1 ADVANCED FINANCIAL ACCOUNTING

Course Code: 2C2XXXM05T
Weekly Teaching Hours – 4 Examination Duration – 3 Hours
Credits – 4 Maximum Marks – 80 [SEE] + 20 [IA] = 100
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field work etc.,
Course outcomes: On successful completion of the course, the students will be able to
• Understand and compute the amount of claim for loss of stock and the concept of
loss of profit.
• Deal with the inter-departmental transfers and their accounting treatment.
• Prepare financial statements from incomplete records.
• Learn to deal with accounting for royalty transactions.
Compute Average Due Date and preparation of Account current.
Module Syllabus Teaching
Hours 52
I INSURANCE CLAIMS FOR LOSS OF STOCK AND LOSS OF 12
PROFIT:
Meaning of fire claim - Features and Principles of Fire Insurance.
Concept of Loss of Stock - Loss of Profit and Average Clause.
Computation of Claim for loss of stock (including Over valuation
and Under Valuation of Stock, Abnormal Items) and application
of Average Clause.
II DEPARTMENTAL ACCOUNTS: 12
Meaning - Advantages – Disadvantages - Method of departmental
accounting - Bases of allocation of common expenditure among
various departments - Types of departments and inter-department
transfers at cost price and invoice price (Theory and proforma
journal entries). Preparation Departmental Trading and Profit and
Loss Account including inter departmental transfers at Cost Price
only.
III CONSIGNMENT AND JOINT VENTURE ACCOUNTS: 14
Consignment – Meaning – Consignor – Consignee - Distinction
between Consignment and Sale -Accounting Treatment of
Consignment Transactions -Goods Invoiced at Cost Price – Goods
Invoiced at Selling Price – Normal Loss – Abnormal Loss –
Valuation of Stock – Goods Lost in Transit and Unsold Stock –
Return of Goods by the Consignee
Joint Venture Accounts: Meaning-Features-Difference between
Joint Venture and Consignment, Accounting Procedure-Methods
of Keeping Records for Joint Venture Accounts-Separate Set of
Books Method- Joint Bank Account, Memorandum Joint Venture
Account (Including problems)
IV PARTNERSHIP ACCOUNTS: 14
Amalgamation of Partnership Firms: Meaning and Need of
Amalgamation of Partnership Firms, Accounting Treatment and
Preparation of Ledger Accounts: Accounting Entries in the Books
of Old Firms, Accounting Entries in the Books of New Firm and
Preparation of Ledger Accounts in the Books of Old Firms:
Revaluation or Profits and Loss Adjustment Account, Partners
Capital Accounts, New Firm’s Account, Cash or Bank Account and
necessary Ledger Accounts etc.
Reference Books:

12
 1. Advanced Accounting Volume 1: Dr. Ashok Sehgal, Dr. Deepak Seghal. Taxmann’s
Publication.
2. Advanced Accounting Volume 1: S. N. Maheshwari & S. K. Maheshwari Vikas
Publishing House Pvt. Ltd.
3. Advanced Accounting Volume 1: S. P. Jain & K. L. Narang Kalyani Publishers.
4. Modern Accountancy Volume 1: Hanif and Mukherjee Tata McGraw Hill
5. Advanced Accounting Volume 1: R. L. Gupta & M Radhaswamy. Sultan Chand &
Sons
6. Advanced Accounting CA Parveen Sharma & CA Kapileshwar Bhalla Taxmann’s
Publication
Note: Latest edition of text books may be used.
Practical:
➢ Visit the nearby general insurance company and prepare a report on claim settlement
procedure.
➢ Visit any nearby departmental store and identify the store rent, utilities, marketing
expenses, and administrative salaries to each department.
➢ Visit any nearby bookstore and prepare a report on the receipt, sales, and payment for
consigned books, and identify the net revenue and profit from these transactions.

13
 Name of the Course: 2.2 BUSINESS MANAGEMENT AND STARTUPS
Course Code: 2C2XXXM06T
Weekly Teaching Hours : 4 Examination Duration: 3 Hours
Credits : 4 Maximum Marks: 80 [SEE] + 20 [IA] = 100
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field work etc.,
Course Outcomes: On successful completion of the course, the students will master core
business management principles, develop leadership and motivation skills, and learn to
initiate and manage innovative startups. They will also gain insights into government
initiatives supporting startups. Graduates will be prepared to navigate the startup ecosystem,
creating sustainable ventures that contribute to economic development.
Module Syllabus Teaching
Hours
52
I INTRODUCTION TO BUSINESS MANAGEMENT: 12
Meaning and definition of business management, Nature and Features
of business management, Management as an Art, Science and
Profession, Luther Gulicks POSDCORB Concept, Significance of
Management, Process and Levels of Management, Functional areas of
management, Social Responsibility of Business, Management and
Administration, Principles of Management.
II LEADERSHIP AND MOTIVATION: 14
Leadership: Meaning and Definition of Leadership, Features of
Leadership, Functions of a Leader, Qualities of a Successful Leader,
Leadership styles, Successful Business Leaders: Vijay Sankeshwar, Ajim
Premji, Ratan Tata, Dirubai Ambani
Motivation: Concept & importance of Motivation, Types of
Motivation- Financial and Non-financial Incentives. – Contemporary
Motivation Theories
III STARTUPS AND FUNDINGS 12
Introduction-Meaning, Characteristics, Types of Startups, Idea
screening, Entrepreneurship Lessons for Startups, 3 Pillars to Initiate
startup. Financing Startups: Preliminary Investigation, - The cost &
Process of Raising capital, Unique Funding issues of a High-tech
Ventures–funding with equity–Financing with debt–funding strategies
with bootstrapping Crowd funding – Venture Capital.
IV GOVERNMENT INITIATIVES FOR STARTUPS IN INDIA 14
Startup India Recognition, Startup India Portal, Tax exemption,
Government Initiatives–Startup India Initiative, Startup India Seed Fund
(SISFS), NIDHI, ASPIRE–SAMRIDDHI Scheme, Mudra Scheme, ATAL
Innovation Mission, Software Technology Park, Venture Capital
Assistance Scheme, Single Point Registration scheme, M-SIPS, Self-
Employment & Talent Utilization (SETU)
Reference Books:
1. H. R. Appannaiah and H. A. Bhaskar, Business Management and Startups, Himalaya
Publishing House
2. K. Ashwatappa, Organisational Behaviour, Himalaya Publishing House
3. Kalaivani K. N., M. Haritha and S. K. Podder, Business Management and Startups, Vision
Book House
4. Stephen Robbins, Organisational Behaviour, Pearson Publications
5. Dr. C. B. Gupta, Business Management, Sultan Chand and Sons
6. Anup Malhotra, Theory of Business Management, Global Vision Publishing House
7. Y.K. Bhushan, Fundamentals of Business Organisation and Management, Sulatan Chand
and Sons
8. Jameel Ahmed, Business Management and Leadership Strategies, NotionPress.com
14
9. S. Nagabhushana, Thammannagowda and Getha Bai A.S., Business Management and
Startups, Sapna Book House
Note: Latest edition of text books may be used.
Practical:
➢ Collect and present the profile of successful entrepreneurs and also record the strategies
used by them to become successful entrepreneur.
➢ Analyse the various sources of finance for newly established startups
➢ Collect and present the detailed report on any one the startup India initiatives taken by
the central government of India.

15
 Name of the Course: 2.3 INVESTMENT MANAGEMENT
Course Code: 2C2XXXM07T
Weekly Teaching Hours – 4 Examination Duration – 3 Hours
Credits – 4 Maximum Marks – 80 [SEE] + 20 [IA] = 100
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field work etc.,
Course Outcome:
This course aims understanding the basic investment concepts, including the roles and
characteristics of financial assets. It explores the relationship between risk and return, applying
fundamental and technical analysis tools for informed decision-making. Additionally, it
teaches portfolio diversification considering risk, return, and various investment theories.
Module Syllabus Teaching
Hours 52
I INTRODUCTION TO INVESTMENT 12
Meaning & Definition of investment –Nature, Characteristics,
Objectives, Scope, Process and Importance of investment, Types of
investors, Investment Avenues, Marketable and Non-marketable
Securities, Investment vs. Speculation, Investment vs. Gambling, Role
of SEBI as Market Regulator.
II RISK AND RETURN 12
Concept of Risk and Return, Types of Risk, Risk Management:
Diversification, Hedging and Insurance; Return-concept of return,
methods of ascertainment of return; Measurement of Risk and Return,
Risk Return Trade off: Efficient frontier, Indifference curves
(Problems).
III FUNDAMENTAL AND TECHNICAL ANALYSIS 16
Meaning and Definition of Fundamental Analysis, Economic Analysis:
Macro Economic Indicators, Industry Analysis: Industry Life Cycle,
Company Analysis: Financial Statement Analysis, Role of
Fundamental Analysis in Choosing an Optimum Stock.
Technical Analysis: Meaning and Objectives of Technical Analysis,
Types of Charts: Line, Bar, Candlestick; Types of Trends: Uptrend,
Down Trend, Sideways; Trend Analysis: Simple Moving Average,
Relative Strength Index, Historical Market Analysis; Comparing with
Fundamental Analysis.
IV PORTFOLIO MANAGEMENT 12
Meaning and Definition of Portfolio Management, Objectives of
Portfolio Management, Types of Portfolio; Portfolio Theory:
Assumptions and Principles of Modern Portfolio Theory (MPT),
Assumptions, Implications and Limitations of CAPM (Problems).
Reference Books:
1. Investment Management, V.K. Bhalla, S. Chand Publications
2. Investment Management, Preeti Singh: Himalaya Publishing House.
3. Investment Analysis & Portfolio Management, P. Sulochana, M: Chandra, Tata
McGraw-Hill
4. Investment Management, Sulochana, M: , Kalyani;
5. Security Analysis and Portfolio Management, Shashi K. Gupta and Rosy Joshi: Kalyani;
6. Investment Management, Gangadhar V. And G. Ramesh Babu: Anmol
Note: Latest edition of text books may be used.
Practical:
➢ Choose any listed company and take up fundamental analysis by considering their
financial position
➢ Discuss with team about the relevance of various investment avenues in real life
➢ Consider any one of the BSE/NSE listed company and make Trend analysis on the same
➢ To develop necessary skills in students to design and revise a portfolio of securities.

16
 Name of the Course: 2.4 BUSINESS COMMUNICATION
Course Code: 2C2XXXM08T
Weekly Teaching Hours – 4 Examination Duration – 3 Hours
Credits – 4 Maximum Marks – 80 [SEE] + 20 [IA] = 100
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field
work etc.,
Course Outcome:
This course aims to develop effective oral communication skills, including active listening,
public speaking, and non-verbal communication. It also focuses on mastering professional,
interpersonal and business communication for diverse social and professional contexts.
Module Syllabus Teaching
Hours
52
I CONCEPT OF COMMUNICATION: 10
Communication: Meaning, Nature and Scope, Objectives, Significances,
Principles and Process. Types of Communication. Barriers to
Communications and Corrective Measures. Listening, Essentials of
Good Listening, Feedback: Meaning and Importance.
II VERBAL AND NON-VERBAL COMMUNICATION: 16
Oral Communication: Meaning, Definition, Various Forms and
Obstacles; Speech: Overview, Significance. Mass Communication:
Meaning and Definition, Objectives, Nature, and Significance of Mass
Communication. Influence and Importance of Mass Media in the
Country. Written Communication: Meaning, Types of Written
Communication.
Non-Verbal Communication: Meaning, Definition, Features, Various
Forms and Functions of Nonverbal Communication-Interpreting Non-
Verbal Communication.
III GROUP COMMUNICATION AND COMMUNICATION SKILLS: 14
Group Communication: Meaning, Definition, Nature and Scope,
Objectives, Significance, Mechanisms, Types and Advantages.
Committee and Conference-Concept, Meaning, and Types.
Communication Skills- Meaning, Objectives of Business
Communication, Effective Communication Skills, Listening Skills- Need
or Purpose of Listening Skills, Characteristics of Good and Effective
Communication, Barriers to Communication
IV REPORT WRITING: 12
Report Writing – Meaning of Business report, Importance of Business
Reports, Types of Reports, Characteristic of Good Report, Structure of
Reports. Business Letters - Structure and Format of Business Letter,
Types of Business Letters, Writing Cover Letters, Letters for Enquiry,
Offer, Order, Purchase and Complaint. Language and Style- Clarity and
Conciseness. Challenges of Writing Report, Drafting Minutes.
Reference Books:
1. Bovee and Thill: Business Communication Today, Tata McGraw Hill, New Delhi.
2. Randall E. Magors: Business Communication, Harper and Row, New York.
3. Balasubramanyam: Business Communications: Vikas Publishing House, Delhi.
4. Kaul: Effective Business Communications, Prentice Hall, New Delhi
5. Patri V.R.: Essentials of Communications; Greenspan Publications, New Delhi.
6. Allan Pease, Body Language, Sudha Publications, New Delhi.
7. Taylor, Shirley: Model Business Letters. Pearson Education Asia, New Delhi
17
 8. CSG Krishnamacharyalu and L. Ramakrishnan, "Business Communications", 2019, 1ª
Edition. Himalaya Publishing House
9. Business Communication From Principles to Practice Matukutty M Monippally, UBS
Publishers.
10. Business Letters. The Effective Commercial Correspondence- R.Gupta, RPH Editorial
Board.
Practical:
➢ Team Dynamics
➢ Leadership Skills
➢ Group Discussion and Classification of Group Discussion
➢ Practice Writing of Business Letters

18