Syllabus of V & VI Semester B.

Com

Scheme of Teaching & Evaluation and

Curriculum for

the 5th and 6th Semester B. Com

for the Academic Year 2023-24

1
 A. Scheme of Teaching & Evaluation for B.Com.

Semester V

Sl. Teachi
Category of Tot
No. Course Title of the
Courses
ng SEE CIE
al
Credits
Code Course Hours Mar
per ks
Week
(L + T
+ P)
36 COM 5.1 Principles and Practice DSC-13 3+0+2 60 40 100 4
of Auditing

Income Tax
37 COM 5.2 DSC-14 3+0+2 60 40 100 4
Law and
Practice-I
Financial
38 COM 5.3 DSC-15 4+0+0 60 40 100 4
Management
39 COM 5.4 Elective 1 DSE-1 3+0+0 60 40 100 3

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

41 COM 5.6 GST- Law & Practice 2+0+2 50 50 100 3

Vocational-
1

42 COM 5.7 Business Ethics SEC – SB 2+0+2 50 50 100 3

Sub –Total 400 300 700 24
(D)

2
Elective Groups and Courses:

Course Course Cour Course

Sl. Code Accoun Code Finance se Marketi Code Human
No. ting Code ng Resources
1 A1 Indian F1 Financi M1 Retail H1 Human
Accou al Manage Resources
nting Instituti ment Development
Standa ons
rds- I and
Mark
ets

Note:
1. Under DSE, Dual Specialization to be offered, students should choose two elective groups from
the above elective groups. Same elective groups should be continued in the 6th Semester also.

2. The department proposes to offer Electives on the following:

• Accounting & Finance

• Marketing & Human Resources

3. The students to submit any two assignments(minimum) from the skill development activities

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 Semester VI
Sl. Teachi
Course Title of the Category of ng SEE CIE Tot Credi
No. Code Course Courses al ts
Hours Mar
per ks
Week
(L + T +
P)
Managemen
43 COM 6.1 DSC-16 3+0+2 60 40 100 4
t Accounting
Income Tax
44 COM 6.2 DSC-17 3+0+2 60 40 100 4
Law and
Practice-II
Startu
45 COM 6.3 DSC-18 3+0+2 60 40 100 4
p
Manag
ement
46 COM 6.4 Elective 1 DSE-3 3+0+0 60 40 100 3

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

Digital Marketing
48 COM 6.6 Vocational - 2+0+2 50 50 100 3
2

49 COM 6.7 Internship I-1 4 to 5 100 100 3

weeks
Sub –Total 350 350 700 24
(D)

4
 Sl. Human
Course Accounti Course Finance Course Marke Course
No. Resources
Code ng Code Code ting Code
1 A2 Indian F2 Investme M2 Custo H2 Cultural
Account nt mer Diversity
ing Managem Relati at Work
Place
Standar ent onship
ds-2 Manag
ement

Note:
1. Under DSE, Dual Specialization to be offered, students should choose two elective groups from
the above elective groups. Same elective groups should be continued in the 6th Semester also.
2. The students shall undergo 4 to 5 weeks of internship programme in any business organization
immediately after completion of 5th Semester Examination but before the commencement of 6 th
Semester classes.

5
6
 Name of the Program: Bachelor of Commerce
(B.Com.)
DSC-Course Code: 5.1
Name of the Course: Principles and Practice of Auditing
Course Credits No. of Hours per Total No. of Teaching Hours
Week
4 Credits 4 Hrs 60
Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field
worketc.,
Course Objectives:
a) To understand the conceptual framework of auditing.
b) To examine the risk assessment and internal control in auditing
c) To comprehend the relevance of IT in audit and audit sampling for testing.
d) To examine the company audit and the procedure involved in the audit of different
entities.
e) To gain knowledge on different aspect of audit reporting and conceptual
frameworkapplicable on professional accountants.
Syllabus: Hour
s
Module No. 1: Introduction to Auditing 10
Introduction – Meaning and Definition – Objectives– Types of Audit– Merits and Demerits of
Auditing – Relationship of audit with other disciplines. Preparation before commencement
of new audit - Working Papers -Audit Note Book, Audit Programme Qualities of an Auditor –
Audit planning – Audit strategy ––Audit Engagement -Audit Documentation - Audit
Evidence –
Written Representation.

Module No. 2: Risk Assessment and Internal Control 12

Introduction – Audit risk – Assessment of risk – Internal Control-Meaning and objectives–
Internalcheck- Meaning, objectives and fundamental Principles. Internal check with regards
to wage payment, cash sales, and cash purchases.
Digital Assurance and Cyber Security-Importance – advantages and challenges

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

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

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

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

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Module 5: Audit Report & Professional Ethics 13
Introduction – Meaning – Elements of audit report –Types of audit report - Independent
Auditor’s report and their illustration; Professional Ethics: Code of Ethics - Professional
Accountants in Public practices and business – Fundamental Principles of Professional Ethics.

Skill Development Activities:

1. Design and develop an audit plan program for a joint stock company
2. List the various documents necessary to be verified in the audit process
3. Draft an audit report (qualified or clean) with imaginary data.
4. Visit an audit firm, write about the procedure followed by them in auditing the
booksof accounts of a firm.
5. Record the verification procedure with respect to any one fixed asset.
6. Draft an audit program.
7. Any other activities, which are relevant to the course.

Books for Reference:

1. ICAI Study Materials on Auditing and Assurance
2. B.N. Tandon, Principles of Auditing, S. Chand and Company, New Delhi.
3. T.R. Sharma, Auditing Principles and Problems, Sahitya Bhawan, Agra.
4. J.M. Manjunatha and others, Auditing and Assurance, HPH.
5. Gupta Karnal, Contemporary Auditing, Tata Mc. Graw-Hill, New Delhi.
6. R.G. Saxena, Principles of Auditing.
Note: Latest edition of books may be used.

Course Outcomes: On successful completion of the course, the students’ will be able to
a) Understand the conceptual framework of auditing.
b) Analyze the risk assessment and internal control in auditing
c) Explain the relevance of IT in audit and audit sampling for testing.
d) Interpret the company audit and the procedure involved in the audit of different
entities.
e) Apply the knowledge on different aspect of audit reporting and conceptual
frameworkapplicable on professional accountants.

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9
 Name of the Program: Bachelor of Commerce
(B.Com.)
DSC-Course Code: 5.2
Name of the Course: Income Tax Law and Practice– I
Course No. of Hours per Total No. of Teaching Hours
Credits Week
4 Credits 4 Hrs 60
Hrs
Pedagogy: Classrooms lecture, Case studies, Tutorial classes, Group discussion, Seminar &
field work etc.,
Course Objectives:
a) To understand the basic concepts and provisions for determining the
residential status of an Individual.
b) To comprehend the meaning of Salary, Perquisites, Profit in lieu of salary,
allowances and various retirement benefits.
c) To compute the income house property for different categories of house property.
d) To comprehend TDS & advances tax Ruling and identify the various
deductions undersection 80.
e) To study the procedure for computation of Total Income and tax liability of an
individual.

Syllabus: Hour
s
Module No. 1: Basic Concepts of Income Tax 12
Introduction –Meaning of tax-, types of taxes, cannons of taxation. Brief history of Indian
IncomeTax, legal framework of taxation, Important definitions, assessment, assessment year,
previous year including exceptions, assesses, person, income, casual income, Gross total
income, Total income, Agricultural income, scheme of taxation, – Exempted incomes of
individuals under section 10 of the Income Tax Act, 1961.

Module No. 2: Residential Status and Incidence of Tax 10

Introduction – Residential status of an individual. Determination of residential status of an
individual. Incidence of tax or Scope of Total income. Problems on computation of Gross
total
Income of an individual.

Module No. 3: Income from Salary 18

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

Module No. 4: Income from House Property 10

10
Introduction - Basis for charge - Deemed owners -House property incomes exempt from
tax,composite rent and unrealized rent. Annual Value –Determination of Annual Value
- Deductions from Annual Value - Problems on Computation of Income from House
Property.
Module No. 5: Tax Deduction at Sources & Advance Tax Ruling 10
Introduction - Meaning of TDS - Provisions regarding TDS - TDS to be made from Salaries
- Filing of Quarterly statement – Theory and Problems; Advance Tax: Meaning of advance tax
- Computation of advance tax - Instalment of advance tax and due dates. Deductions under
Sections 80C, 80CCC, 80CCD, 80CCG, 80D, 80DD, 80DDB, 80E, 8 0 E E , 80G, 80GG,
8 0 G G B , 8 0 G G C , 80TTA and 80U as applicable to Individuals.

Skill Developments Activities:

1. Prepare a slab rates chart for different Individual assesses.
2. Visit any Chartered Accountants office, collect and record the procedure
involved infiling the Income tax returns of an Individual.
3. List out any 10 Incomes exempt from tax under section 10 of an Individual.
4. Prepare the chart of perquisites received by an employee in an organization.
5. Identify and collect various enclosures pertaining to Income tax returns
of anindividual.
Any other activities, which are relevant to the course.

Books for Reference:

1. Mehrotra H.C and T.S.Goyal, Direct taxes, Sahithya Bhavan Publication, Agra.
2. Vinod K. Singhania, Direct Taxes, Taxman Publication Private Ltd, New Delhi.
3. Gaur and Narang, Law and practice of Income Tax, Kalyani Publications, Ludhiana.
4. Bhagawathi Prasad, Direct Taxes.
5. B.Mariyappa, Income tax Law and Practice-I, Himalaya Publishing House. New Delhi.s
6. Dr. Saha, Law and Practice of Income Tax, Himalaya Publishing House.
Note: Latest edition of text books may be used.

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

11
 Name of the Program: Bachelor of Commerce (B.Com.)
DSC- Course Code: 5.3
Name of the Course: Financial Management
Course No. of Hours per Total No. of Teaching
Credits Week Hours
4 Credits 4 Hrs 60
Hrs
Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group discussion, Seminar &
field work etc.,
Course Objectives:
a) To understand the role of financial managers effectively in an organization.
b) To apply the compounding & discounting techniques for time value of money.
c) To understand the factors influencing the capital structure of an organization.
d) To estimate the working capital requirement for the smooth running of the business
a) To make investment decision with appropriate capital budgeting
techniques for investment proposals.

Syllabus: Hours
Module No. 1: Introduction to Financial Management 06
Introduction –Meaning of Finance, Finance Function, Objectives of Finance function,
Organization of Finance function -Meaning and definition of Financial Management; Goals
of Financial Management, Scope of Financial Management, Functions of Financial
Management, Role of Finance Manager in India. Financial planning-- Meaning –Need –
Importance -Steps in financial Planning – Principles of a sound financial plan and Factors
affecting financial plan.

Module No. 2: Time Value of Money 10

Introduction – Meaning of time value of money-time preference of money- Techniques of
timevalue of money: Compounding Technique-Future value of Single flow, Multiple flow
and Annuity -Discounting Technique-Present value of Single flow, Multiple flow – and
Annuity.
Doubling Period- Rule 69 and 72.
Module No. 3: Financing Decision 14
Introduction-Meaning and Definition of Capital Structure, Factors determining the Capital
Structure, Concept of Optimum Capital Structure, EBIT-EPS Analysis- Problems. Leverages:
Meaning and Definition, Types of Leverages- Operating Leverage, Financial Leverage
and
Combined Leverages. Problems.
Module No. 4: Investment Decision and Dividend Decision 18

12
 Introduction-Meaning and Definition of Capital Budgeting, Features, Significance – Steps in
Capital Budgeting Process. Techniques of Capital budgeting: Traditional Methods – Pay
Back Period, and Accounting Rate of Return – DCF Methods: Net Present Value Internal
Rate of Return and Profitability Index- Problems.
Dividend Decisions: Meaning-Determinants of Dividend Policy-Types of Dividends-
Dividend Theories – Irrelevance Theory: MM Model – Relevance Theory: Walter Model &
Gordon Model) – Dividend Distribution
Module 5: Working Capital Management 12
Introduction- Meaning and Definition, types of working capital, Operating cycle,
Determinants of working capital needs – Estimation of working capital requirements.
dangers of excess and inadequate working capital, Merits of adequate working capital,
Sources of working capital. Cash Management, Receivable Management, and Inventory
Management (Concepts only). Introduction to concepts of Business valuation, Mergers &
Acquisitions, Corporate restructuring and Start up Finance.

Skill Development Activities:

1. Visit the Finance Department of any organization and collect and record the
Functionsand Responsibilities of Finance Manager.
2. As a finance manager of a company advice the management in designing an
appropriateCapital Structure.
3. Evaluate a capital investment proposal by using NPV method with imaginary figures.
4. Illustrate with imaginary figures the compounding and discounting techniques of
timevalue of money.
5. Estimate working capital requirements of an organization with imaginary figures.
6. Any other activities, which are relevant to the course.
Books for reference:
1. I M Pandey, Financial management, Vikas publications, New Delhi.
2. Abrish Guptha, Financial management, Pearson.
3. Khan & Jain, Basic Financial Management, TMH, New Delhi.
4. S N Maheshwari, Principles of Financial Management, Sulthan Chand & Sons,
NewDelhi.
5. Chandra & Chandra D Bose, Fundamentals of Financial Management, PHI, New
Delhi.
6. B.Mariyappa, Financial Management, Himalaya Publishing House, New Delhi.
7. Ravi M Kishore, Financial Management, Taxman Publications
8. Prasanna Chandra, Financial Management, Theory and Practice, Tata McGraw Hill.
Note: Latest edition of books may be used.

13
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Explain the role of financial managers effectively in an organization.
b) Apply the compounding & discounting techniques for time value of money.
c) Interpret the factors influencing the capital structure of an organization.
d) Calculate the working capital requirement for the smooth running of the business
e) Apply investment decision with appropriate capital budgeting techniques for
investment proposals.

14
 Name of the Programme: Bachelor of Commerce (B.Com)
DSE -Course Code: 5.4
ACCOUNTING & FINANCE SPECIALISATION
ELECTIVE 1: Name of the Course: Indian Accounting Standards- 1
Course Credits No. of Hours per Week Total No of
Teaching Hours
3 Credits 3 Hrs 45 Hrs
Pedagogy: Lectures in the Classroom, Reading and analysis of annual reports oflisted
companies; writing assignment, seminar presentation, group discussion.
Course Objectives:
a) To understand the need and benefits of Accounting Standards.
b) To prepare the financial statements as per Indian Accounting standards.
c) To comprehend the requirements of Indian Accounting Standards for
recognition, measurement and disclosures of certain items appear in
financial statements
d) To understand the Accounting Standards for Items that do not Appear
inFinancial Statements

Syllabus Hours
Module No. – 1 Introduction to Indian Accounting Standards. 10
Introduction- Meaning and Definition of Accounting Standards – Objectives of Accounting
Standards – Benefits and Limitations of Accounting Standards – Process of Formulation of
Accounting Standards in India – List of Indian Accounting Standards (Ind AS) – Need for
Convergence Towards Global Standards– International Financial Reporting Standards -
Features and Merits and Demerits of IFRS – Benefits of Convergence with IFRS –
Applicability of Ind AS in India.

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

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

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

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

15
Module No.- 4 Provisions under Accounting Standards for Items that do 08
not Appear in Financial Statements.
Segment Reporting (Ind AS 108), Related Party Discloser (Ind AS 24), Events Occurring
afterBalance Sheet Date (Ind AS 10), Interim Financial Reporting (Ind AS 34).

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

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

Skill Development Activities:

1. Explain the structure and functions of Indian Accounting Standards Board
2. Set out the procedure for issue of an Accounting Standard by the
Accounting Standards Board.
3. List out the financial statements in accordance with Ind AS 1 and show the
formats of the same with imaginary figures.
4. Explain the main provisions of Ind AS 2, Ind AS 16 and Ind AS 18
5. State and explain the provisions pertaining to Segment Reporting andRelated Party
Disclosure under Ind AS.
Books for Reference:
1. Study material of the Institute of Chartered Accountants of India
2. Anil Kumar, Rajesh Kumar and Mariyappa, Indian Accounting Standards, HPH
3. Miriyala, Ravikanth, Indian Accounting Standards Made Easy, Commercial Law
Publishers
4. Dr.A.L.Saini IFRS for India, Snow white publications.
5. CA Shibarama Tripathy Roadmap to IFRS and Indian Accounting
Standards
6. Ghosh T P, IFRS for Finance Executives Taxman Allied Services Private
Limited.
Note: Latest edition of books may be used
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Understand the need and benefits of Accounting Standards.
b) Prepare the financial statements as Indian Accounting standards.
c) Interpret the requirements of Indian Accounting Standards for
recognition, measurement and disclosures of certain items appear in
financial statements
d) Explain the Accounting Standards for Items that do not appear in the
Financial Statements

16
 Name of the Program: Bachelor of Commerce
(B.Com.)
DSE -Course Code: 5.5
ACCOUNTING & FINANCE SPECIALISATION
ELECTIVE 2: Name of the Course: Financial Institutions and Markets
Course No. of Hours per Total No. of Teaching Hours
Credits Week
3 Credits 3 Hrs 45
Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field
worketc.,
Course Objectives:

a) To understand the structure of Indian Financial System and its constituents.

b) To outline the role of capital and money market in economic development.
c) To understand primary and secondary markets relevance in capital formation.
d) To appraise the role played by banking and development financial institutions in
economic development.
e) To understand the different types of NBFCs and their contribution.
Syllabus: Hours

Module No. 1: Financial System in India 08

Introduction – Development of Financial System in India. Financial Sector Reforms -
Financial System and Economic Development – Weakness of Indian financial system
Module No. 2: Capital Market & Money Market 08

Capital Market: Meaning –Structure, Importance– Recent trends in Capital Market

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

Module No. 3: Risk Management and Developing Index 10

17
Risk management system in BSE & NSE – Margins – Exposure limits – Surveillance
system in BSE & NSE – Circuit breakers – Arbitration – Investor protection
Consideration in developing index- Meaning, Purpose, and– Methods (Weighted Aggregate
Value method, Weighted Average of Price Relatives method, Free-Float method) – Stock
market
Indices in India – BSE Sensex - Scrip selection criteria – Construction – Other BSE indices
(briefly)– NSE indices – S&P CNX Nifty – Scrip selection criteria – Construction – Stock market
indices in foreign countries (Overview).

Module No. 4 Banking & Development Financial Institutions 12

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

Module No. 5: Non-Banking Financial Companies (NBFCs) & Forex Market 07

Introduction – Meaning- Role – Importance – Types of NBFCs – Insurance Companies - Loan
Companies - Investment Companies — Leasing & Hire Purchase - Housing Finance,— Chit
Funds - Mutual funds -Venture Capital Funds - Factors & Forfeiting - Credit Rating -
Depository and Custodial Services; Forex market- Concept- Meaning- Importance-Merits of
forex market- Fluctuations in foreign exchange rates- Causes and Effects.

Skill Developments Activities:

1. List out any five recent Financial Sectors Reforms and analyse them.
2. Collect Share Application Forms of any five different companies who have offered
IPO inthe last or present financial year.
3. Collect data on last financial year price rigging and insider trading cases reported
as perSEBI.
4. Visit website of Development Financial Institutions (DFIs) and prepare report
on thehistory/milestone and functions of the DFIs
5. Identify the Different types of Venture capital firms operating in Karnataka and
theirinvestment.
6. Any other activities, which are relevant to the course.
Books for Reference:
1. Livingston, Miles; Financial Intermediaries; Blackwell
2. Sudhindra Bhat, Financial Institutes and Markets, Excel Books.
3. Niti Bhasin; Banking and Financial Markets in India 1947 To 2007; New Century.
4. Khan M.Y, Indian Financial Systems, Tata McGraw Hill, New Delhi.
5. E Gordon, K.Natarajan (2010). Financial Markets and Services. Himalaya
PublishingHouse, New Delhi
6. Shashi k Guptha, Nisha Aggarwal & Neeti Guptha (2008), Financial Markets.
KalyaniPublishers, New Delhi
7. Vasanth Desai (2009). Financial Markets and Services. Himalaya Publishing House.

18
Note: Latest edition of books may be used.

Course Outcomes: On successful completion of the course, the students’ will be able to

a) Understand the structure of Indian financial system and its constituents.

b) Outline the role of capital and money market in economic development.
c) Comprehend primary and secondary market and its relevance in capital formation.
d) Appraise the role played by banking and development financial institutions in ec
onomicdevelopment so far.
e) Understand the different types of NBFCs and their contribution.

19
20
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: COM M1
DSE -SPECIALISATION
MARKETING AND HUMAN RESOURCES SPECIALISATION
Name of the Course: Retail Management

Course No. of Hours per Total No. of

Credits Week Teaching Hours
3 Credits 3 Hrs 45 Hrs

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

Course Objectives:
a) To understand the contemporary issues, strategies and trends in Retailing.
b) To utilize the theories and strategies of Retail Planning.
c) To perceive the role and responsibilities of store manager and examine the
visual merchandising and its techniques in the present context.
d) To understand the concepts in retail marketing
e) To study the emerging trends in Retail Industry.

Syllabus: Hours
Module No. 1: Introduction to Retailing 08
Introduction – Meaning and Definition – Characteristics of Retailing -Functions of Retailing-
Types of Retailing- Forms of Retailing based on ownership. Retail Theories- Wheel of
Retailing- RetailLife cycle- Retail Business in India. Influencing factor- Present Indian retail
scenario. International
Perspective in Retail Business.
Module No. 2: Consumer Behaviour in Retail Business 10
Buying Decision Process and its Implication on Retailing – Influence of Group and Individual
Factors, Customer Shopping Behaviour, Customer Service and Customer Satisfaction. Retail
Planning Process: Factors to Consider in Preparing a Business Plan –
Implementation – Risk Analysis.

Module No. 3: Retail Operations 10

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

Module No. 4: Retail Marketing Mix 07

21
 Product: Decisions Related to Selection of Goods (Merchandise Management
Revisited)Decisions Related to Delivery of Service.
Pricing: Influencing Factors – Approaches to Pricing – Price Sensitivity - Value Pricing –
Markdown Pricing.
Place: Supply Channel-SCM Principles – Retail Logistics – Computerized Replenishment
System-Corporate Replenishment Policies.
Promotion: Setting objectives – Communication Effects - Promotional Mix.
Human Resource Management in Retailing – Manpower Planning – Recruitment and
Training – Compensation – Performance Appraisal Methods.
Module No. 5: Impact of Information Technology in Retailing 10
Non-Store Retailing (E-Retailing) - The Impact of Information Technology in Retailing -
Integrated Systems and Networking – EDI – Bar Coding – Electronic Article Surveillance
Electronic ShelfLabels – Customer Database Management System. Legal Aspects in Retailing,
Social Issues in Retailing, Ethical Issues in Retailing. Artificial Intelligence in Retailing.
Skill Developments Activities:
1) Identify any 10 Retail Business Stores at you Conveniences
2) Visit any Established Retail Mall and Draw a Chart of Product Segmentation
3) Make a list of factor influence on choice of retail stores
4) Conduct a survey after sale service of any retail outlet
5) Contact any retailer, collect the information on factors influencing on retail pricing.
6) Any other activities, which are relevant to the course.

Books for Reference:

1. Barry Bermans and Joel Evans: "Retail Management – A Strategic
Approach", PHI New Delhi,
2. A.J.Lamba, "The Art of Retailing", Tata McGrawHill, New Delhi,
3. Swapna Pradhan: Retailing Management, , TMH
4. James R. Ogden & Denise T: Integrated Retail Management
5. Levy & Weitz: Retail Management -TMH
6. Rosemary Varley, Mohammed Rafiq-: Retail Management
7. Chetan Bajaj: Retail Management -Oxford Publication.
8. Uniyal & Sinha: Retail Management - Oxford Publications.
9. Suja Nair: Retail Management
10. R.S Tiwari: Retail Management, HPH, New Delhi
Note: Latest edition of books may be used.
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Explain the contemporary issues & strategies and trends in Retailing.
b) Apply the theories and strategies of retail planning.
c) Understand the role and responsibilities of store manager and examine the
visualmerchandising and its techniques in the present context.
d) Analyze the factors to be considered while fixing the price in retailing.
e) List the emerging trends in Retail Industry.

22
 Name of the Program: Bachelor of Commerce
(B.Com.)
Course Code: 5.6
MARKETING AND HUMAN RESOURCES
SPECIALISATION
ELECTIVE-2: Name of the Course: Human Resources Development
Course Credits No. of Hours per Total No. of Teaching Hours
Week
3 Credits 3 Hrs 45
Hrs
Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group discussion,
Seminar& field work etc.,
Course Objectives:
a) To study the need of HRD.
b) To understand the framework of HRD.
c) To evaluate the models for HRD programs.
d) To describe the significance of employee counselling.
e) To measure the HR performance.
Syllabus: Hour
s
Module No. 1: Conceptual Analysis and Framework of HRD 08
Introduction – Meaning and Definition of HRD, Need for HRD-Multiple Goals of HRD, HRD
Department and its Task, HRD for Organizational Effectiveness, HRD in the Indian Context, HRD
Mechanisms, Employee Empowerment, HRD as a Motivational Factor,
Concerns of Trade Unions.
Frame work of Human Resource Development - HRD Processes - Assessing HRD Needs
- HRD Model - Designing Effective HRD Program - HRD Interventions- Creating HRD Programs -
Implementing HRD programs
Module No. 2: Evaluating HRD Programs 08
Introduction- - Models and Frame Work of Evaluation - Assessing the Impact of HRD
Programs -Human Resource Development Applications - Fundamental Concepts of
Socialization - Realistic Job Review - Career Management and Development.
Module No. 3 Employee Engagement 10
Introduction to Employee Engagement definition, power of employees; Employee Engagement-
An Emerging Paradigm; the Perception of HR Function; Identifying actively engaged
employees; relationship between-commitment, satisfaction, loyalty and employee
engagement; benefits; Characteristics of Engaged Employees; The importance of engaged
employees.
Drivers and Measuring Employee Engagement- The key drivers of Employee Engagement;
Various levels of Employee Engagement
Module No. 4: Employee Counselling 09

23
Introduction - Employee counselling and wellness services – Counselling as an HRD Activity-
Counselling Programs - Issues in Employee Counselling - Employee Wellness
and Health Promotion Programs - Organizational Strategies Based on Human Resources.
Module No. 5: HR Performance 10
Introduction -Work Force Reduction, Realignment and Retention - HR Performance and Bench
Marking - Impact of Globalization on HRD- Diversity of Work Force - HRD programs for diverse
employees - Expatriate & Repatriate support and development.
Skill Development Activities:
1. Discuss with HR manager on HRD and report on the same.
2. Visit any Organisation in your locality, collect information and report
onemployee welfare facilities provided by the company.
3. Meet HR trainer, discuss their role and responsibilities.
4. Visit any Organisation, discuss with employees about effectiveness of training.
5. Any other activities, which are relevant to the course.

Books for Reference:

1. Werner & Desimone, Human Resource Development, Cengage Learning.
2. William E. Blank, Handbook for Developing Competency Based
TrainingProgrammes, Prentice -Hall, New Jerse
3. Uday Kumar Haldar, Human Resource Development, Oxford University Press.
4. Srinivas Kandula, Strategic Human Resource Development, PHI Learning.
5. Nadler, Leonard: Corporate Human Resource Development, Van
NostrandReinhold, ASTD, New York.
6. Rao, T.V and Pareek, Udai: Designing and Managing Human Resource Systems,
OxfordIBH Pub. Pvt. Ltd., New Delhi, 2005.
7. Viramani, B.R and Seth, Parmila: Evaluating Management Development, Vision
Books,New Delhi.
8. Rao, T.V. (et.al): HRD in the New Economic Environment, Tata McGraw-Hill
Pub.Pvt,Ltd., New Delhi, 2003.
9. Rao, T.V: HRD Audit, Sage Publications, New Delhi.
10. ILO, Teaching and Training Methods for Management Development Hand
Book,McGraw-Hill, New York.
11. Rao, T.V: Human Resource Development, Sage Publications, New Delhi.
12. Kapur, Sashi: Human Resource Development and Training in Practice, Beacon
Books,New Delhi.
Note: Latest Edition of books may be used.
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Explain the need for HRD.
b) Apply the framework of HRD.
c) Interpret the models for evaluating the HRD programs.
d) Understand the significance of employee counselling.
e) Analyze the HR performance.

24
 Name of the Program: Bachelor of Commerce
(B.Com.)
Course Code: 5.8
Vocational 1
Name of the Course: GST-Law & Practice
Course Credits No. of Hours per Total No. of Teaching Hours
Week
3 Credits (2+0+2) 4 Hrs 45
Hrs
Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group
discussion,Seminar & field work etc.,
Course Objectives:
a) To comprehend the concepts of Goods and Services Tax.
b) To understand the fundamentals of GST.
c) To analyze the GST Procedures in the Business.
d) To know the GST Assessment and its computation.

Syllabus: Hours
Module No. 1: Introduction to GST 08
Introduction-Meaning and Definition of GST, Objectives, Features, Advantages and
Disadvantages of GST, Taxes subsumed under GST, Structure of GST (Dual Model) - CGST, SGST
and IGST. GST Council, Composition, Powers and Functions. CGST
Act, 2017-Feature and Important definitions.

Module No. 2: GST Registration and Taxable Event 10

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

Module No. 3: Input Tax Credit 08

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

Module No. 4: GST Assessment 10

25
 Tax Invoice, Credit and Debit Notes, Returns, Audit in GST, Assessment: Self- Assessment,
Summary and Scrutiny. Special Provisions. Taxability of E-Commerce, Anti- Profiteering,
Avoidance of dual control- issues in filing of returns, monthly collection targets, GST Council
meetings.

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

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

Skill Development Activities:

1. Prepare a tax invoice under the GST Act.
2. Write the procedure for registration under GST.
3. Prepare a chart showing rates of GST.
4. Compute taxable value and tax liability with imaginary figures under CGST,
SGSTand IGST.
5. List out the exempted Goods and Services under GST.
6. Analyse the custom duties rates of last five years.
Any other activities, which are relevant to the course.
Books for Reference:
1. V.S.Datey, Goods and Services Taxes, Taxman.
2. Sathpal Puliana, M. A. Maniyar, Glimpse of Goods and Service Tax, Karnataka
LawJournal Publications, Bangalore.
3. Pullani and Maniyar, Goods and Service Tax, Published by Law
Journal,Bangalore.
4. H.C. Mehrotra and V.P. Agarwal, Goods and Services Tax.
5. H.C. Mehotra and S.P. Goyal, Goods and Services Tax.
6. Ghousia Khatoon, C.M. Naveen Kumar and S.N. Venkatesh, Goods and Services Tax,
Himalaya Publishing House, Bangalore.
7. R.G. Saha, S.K. Podder and Shruthi Prabhakar, Fundamentals of GST
and Customs Act, Himalaya Publishing House.
8. G. B. Baligar, Goods and Services Tax, Ashok Prakashan, Hubli.
Note: Latest edition of text books may be used.

26
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Understand the concepts of Goods and Services tax.
b) Apply the fundamentals of GST.
c) Explain the GST Procedures in the Business.
Interpret the GST Assessment and its computation.

27
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: 5.9
SKILL ENHANCEMENT COURSE
Name of the Course: Business Ethics
Course No. of Hours per Total No. of Teaching Hours
Credits Week
4 Credits 4 Hrs 30 Hrs

Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group discussion, Seminar &
field work etc.,
Course Objective:
a) To familiarize students about ethical theories, values, principles and practices of Business
Ethics
b) To apply the concepts of the code of ethics.
c) To understand of ethical issues in an organization
d) To apply the learning from the case studies in real time.
e) To study the ethical dilemmas in organisations

Syllabus: Hours
Module No. 1: Introduction to Ethics 6
Definition – Meaning – Evolution – Concepts – Decision Making – Code of Ethics, Ethical Issues,
Managing Ethics, International Business & Ethics

Module No. 2: Ethics in Business 6

Definition of Business Ethics, Evolution of Business Ethics, Relationship between Ethics and
Business Ethics,
Text Book Case Studies
• Walmart
• Fall of Enron
Video Clip Cases
• Making the number – in business ethics
Module No. 3: Decision Making Process 6
Decision Making Process – Ethical Decision Making and Ethical Leadership – Individual
Factors (Moral Philosophies) organizational factors (culture)
Textbook Cases:
• Nike Case Study
• Star Bucks
• Wells Fargo Case Study
Module No. 4: Ethics in HRM 6

28
 Ethical issues in HR, Ethics in HRM
Case Study
• Jet Airways
• Changing roles of women: gender equality

Module 5: Ethics in Finance and Marketing 6

Ethics in Finance: Finance and Ethics, Financial Markets, Insider Trading, Financial Statements
Case Study
• Insider Trading
• 2G
Ethics in Marketing: Ethical Dilemmas in marketing, Unethical marketing practices, Ethical
and Social issues in advertising,.
Case Study
• Tanishq
• Johnson & Johnson
Books for Reference
Recent Edition Books
1. Bholanath Dutta, S.K. Podder; Corporate Government; Vision Book House
2. Dr. K. Nirmala, Karunakara Reddy; Business Ethics and Corporate Governance; HPH
3. H.R. Machiraju; Corporate Governance; HPH; 2015
4. Andrew Crane, Dirk Matten; Business Ethics; Oxford University Press.
5. C.S.V. Murthy; Business Ethics and Corporate Governance; HPH
6. N.M. Khandelwal; Indian Ethos and Values for Management; HPH
7. C.V. Baxi; Corporate Governance; Excel Books
8. Michael Blowfield, Allan Murray; Corporate Responsibility; Oxford University Press
9. R.R. Gaur, R. Sanghal, G.P. Bagaria; Human Values and Professional Ethics; Excel Books
10. B.O.B. Tricker; Corporate Governance; Oxford University Press
11. S. Prabakaran; Business Ethics and Corporate Governance; Excel Books
12. Biswanath Ghosh; Ethics in Management and Indian Ethos; Vikas Publishing House
13. Perspectives in Business Ethics, Laura P Hartman & Abhahatterjee, McGraw Hill
Publication
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Apply the concepts of code of ethics.
b) Understand of ethical issues in an organization
c) Apply the learning from the case studies in real time.
d) Explain the ethical dilemmas and the impact on the business

29
30
 Name of the Program: Bachelor of Commerce (B.Com.)
DSC -Course Code: 6.1
Name of the Course: Management Accounting
Course Credits No. of Hours per Total No. of Teaching Hours
Week
4 Credits 4 Hrs 60
Hrs
Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group discussion,
Seminar & field work etc.,
Course Objectives:
a) To study the significance of management accounting in decision making.
b) To analyse and interpret corporate financial statements by using various techniques.
c) To compare the financial performance of corporates through ratio analysis.
d) To understand the latest provisions in preparing cash flow statement.
e) To comprehend the significance of management audit and examine the corporate
reportsof Management Review and Governance.
Syllabus: Hour
s
Module No. 1: Introduction to Management Accounting 06
Introduction – Concept – Meaning and Definition - Significance - Scope - Objectives and
Functions - Difference between Financial Accounting, Cost Accounting and Management
Accounting - Advantages and Limitations of Management Accounting - Management
Accountant: Role and Functions of Management Accountant.
Module No. 2: Financial Statements Analysis and Interpretation 14
Introduction – Meaning and Nature of financial statements - Limitations of financial
statements
- Essentials of a good financial statement. Analysis and interpretations- Meaning and
definition of Financial of analysis, types of analysis, Techniques of Financial Analysis-
Comparative
Statements, Common Size Statements and Trend Analysis - Problems.
Module No. 3: Ratio Analysis 20
Introduction - Meaning and Definition of Ratio Analysis, Uses & Limitations of Ratio Analysis
– Classification of ratios: Liquidity ratios: Current ratio, Liquid ratio and Absolute liquid ratio;
Solvency ratios: Debt equity ratio, Proprietary ratio and Capital gearing ratio - Earning per
share and return on capital employed; Profitability ratios: Gross profit ratio - Net profit ratio
– Operating ratio, and Operating profit ratio. Turnover ratios: Inventory turnover ratio -
Debtors turnover ratio Debt collection period - Creditors turnover ratio -Debt payment
period, Assets turnover ratio, Earnings per share and Price Earnings Ratio. Problems on Ratio
Analysis - Preparation of financial statements with the help of Accounting Ratios.
Module No. 4: Cashflow Analysis 12

31
Introduction- Meaning and Definition, Merits and Demerits, differences between Fund flow
and cash flow statements. Provisions of Ind AS 7. Procedure of cash flow statement Concept
of cash and cash equivalent. Classification of Cash flows, Preparation of cashflow statement
as per Ind AS 7 (Indirect method only). Problems.
Module No. 5: Management Audit & Reports on Management 08
Introduction – Meaning –Nature – Scope - Importance – Need - Objectives of management audit
-Differences between Financial Audit and Management Audit - Steps involved in Management
Audit. Reports on Management Review and Governance: Introduction - Report of Board of
Directors - Management discussion analysis- Annual Report on CSR – Business Responsibility
Report – Corporate Governance Report – Secretarial Audit Report.
Triple Bottom Line (TBL) and Environment Social Governance (ESG) Framework for
sustainable business practices

Skill Development Activities:

1. Meet Management accountant and discuss his role in decision making in an
Enterprise.
2. Collect financial statements of any one corporate entity for two year and
prepare acomparative statement and analyse the financial position.
3. Collect financial statements of any one corporate entity, analyse the same by using
ratio analysis.
4. Prepare a cash flow statement
5. Meet the management accountant, discuss the steps involved in management audit.
6. Collect reports of any two corporates, analyse the management review and
governanceof the same.
7. Any other activities, which are relevant to the course.
Books for Reference:
1. Study Materials of ICAI on Management Accounting (Updated)
2. Study Materials of ICMAI on Management Accounting
3. Charles T. Horngren, Gary L. Sundem, Dave Burgstahler, Jeff O. Schatzberg,
Introductionto Management Accounting, Pearson Education.
4. B Mariyappa Management Accounting Himalaya Publishing House New Delhi
5. Khan, M.Y. and Jain, P.K. Management Accounting. McGraw Hill Education.
6. Arora, M.N. Management Accounting, Vikas Publishing House, New Delhi
7. Maheshwari, S.N. and S.N. Mittal, Management Accounting. Shree Mahavir Book
Depot,New Delhi.
Note: Latest edition of text books may be used.
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Understand the significance of management accounting in decision making.
b) Analyze and interpret the corporate financial statements by using various techniques.
c) Compare the financial performance of corporates through ratio analysis.
d) Apply the latest provisions in preparing cash flow statement.
e) Comprehend the significance of management audit and examine the corporate
reportsof Management Review and Governance.

32
 Name of the Program: Bachelor of Commerce
(B.Com.)
DSC- Course Code: 6.2
Name of the Course: Income Tax Law & Practice – II
Course Credits No. of Hours per Total No. of Teaching
Week Hours
4 Credits 4 Hrs 60 Hrs

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

discussion,Seminar & field work etc.,
Course Objectives:
a) To understand the procedure for computation of income from business and other
Profession.
b) To understand the provisions for determining the capital gains.
c) To compute the income from other sources.
d) To calculate the total income of an Individual.
e) To comprehend the assessment procedure and to know the power of income
tax authorities.
Syllabus: Hours
Module No. 1: Profits and Gains of Business and Profession 20
Introduction-Meaning and definition of Business, Profession and Vocation. - Expenses
Expressly allowed - Expenses Expressly Disallowed - Allowable losses - Expressly
disallowed expenses and losses, Expenses allowed on payment basis. Problems on
computation of income from business of a sole trading concern - Problems on computation
of income from profession: Medical Practitioner - Advocate and Chartered
Accountants.
Module No. 2: Capital Gains 10
Introduction - Basis for charge - Capital Assets - Types of capital assets – Transfer -
Computation of capital gains – Short term capital gain and Long term capital gain -
Exemptions under section 54, 54B, 54EC, 54D, 54F, and 54G. Problems covering the above
sections.
Module No. 3: Income from other Sources 10
Introduction - Incomes taxable under Head income other sources – Securities - Types of
Securities - Rules for Grossing up. Ex-interest and cum-interest securities. Bond
Washing Transactions - Computation of Income from other Sources.
Module No. 4: Set Off and Carry Forward of Losses & Assessment of
10
individuals.
Introduction – Provisions of Set off and Carry Forward of Losses (Theory
only) -Computation of Total Income and tax liability of an Individual.

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

33
Introduction - Due date of filing returns, Filing of returns by different assesses, E- filing of
returns, Types of Assessment, Permanent Account Number -Meaning, Procedure for
obtaining PAN and transactions were quoting of PAN is compulsory. Income Tax Authorities
their Powers and duties.

Skill Development activities:

1. Visit any chartered accountant office and identify the procedure involved in
thecomputation of income from profession.
2. List out the different types of capital assets and identify the procedure involved
inthe computation of tax for the same.
3. List out the steps involved in the computation of income tax from other sources
and critically examine the same.
4. Identify the Due date for filing the returns and rate of taxes applicable for
individuals.
5. Draw an organization chart of Income Tax department in your locality.
Any other activities, which are relevant to the course.
Books for Reference:
1. Mehrotra H.C and T.S.Goyal, Direct taxes, Sahithya Bhavan Publication, Agra.
2. Vinod K. Singhania, Direct Taxes, Taxman Publication Private Ltd, New Delhi
3. Gaur and Narang, Law and practice of Income Tax, Kalyani Publicat Ludhiana.
4. Bhagawathi Prasad, Direct Taxes.
5. B.Mariyappa, Income tax Law and Practice-II, Himalaya Publishing House. Delhi.s
6. Dr. Saha, Law and Practice of Income Tax, Himalaya Publishing House.
Note: Latest edition of text books may be used.
Course Outcomes: On successful completion of the course, the students’ will be able
to
a) Interpret the procedure for computation of income from business and other
Profession.
b) Apply the provisions for determining the capital gains.
c) Compute the income from other sources.
d) Calculate the computation of total income of an Individual.
Explain the assessment procedure and to know the power of income taxauthorities

34
 Name of the Program: Bachelor of Commerce (B.Com.)
DSC-Course Code: 6.3
Name of the Course: Start up Management
Course Credits No. of Hours per Total No. of Teaching Hours
Week
4 Credits 4 Hrs 60 Hrs

Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field
worketc.,
Course Objectives:
a) To enable students to learn the basic concepts of entrepreneurship.
b) To study the feasibility analysis and significance in start up
c) To prepare a business plan to start a small industry
d) To study the financing options for start ups.
e) To analyse the start up support offered by government.

Syllabus: Hours
Module No. 1: Introduction to Start Up 10
Introduction to Entrepreneurship – Meaning – Types of Entrepreneurs – Qualities of an
Entrepreneur – Startup – Meaning – Nature and Scope – Startup opportunities: The New
Industrial Revolution – The Rise of start up Economy – The Six Forces of Change – The Startup
Euqation – The start up Ecosystem

Module No. 2: Idea Generation and Feasibility Analysis 10

Idea Generation and Feasibility Analysis: Idea Generation; Creativity and Innovation;
Identification of Business Opportunities; Market Entry Strategies; Marketing Feasibility;
Financial Feasibilities; Political Feasibilities; Economic Feasibility; Social and Legal Feasibilities;
Technical Feasibilities; Managerial Feasibility, Location and Other Utilities Feasibilities
Module No. 3: Business Plan 15
Business Plan Business model – Meaning, designing, analyzing and improvising; Business Plan
– Meaning, Scope and Need; Financial, Marketing, Human Resource and Production/Service
Plan; Business plan Formats; Project report preparation and presentation

Module No. 4: Startup Financing 15

Bootstrapping – Accelerators – Angel Investors – venture capitalist – private equity – crowd
funding – Initial coin offering

Module 5: Startup Support 10

Policies – Startup incubation – benefits and managing incubators – Startup cluster – identifying
cluster and cluster development
Policies (Karnataka Policy Highlights) State Policy Highlights – Incentives (Patent Incentives,

35
Marketing Assistance, Tax Incentives) – Schemes Pradhan Manthri Mudra Yojana – Ministry of
Finance Self-Employment Lending Schemes – Credit Line – 1 – Microfinance (National Minority
Development & Financial Corporation) Marketing Assistance Scheme – MSME scheme for
setting tea boutiques in India – Ministry of Commerce & Industry – Entrepreneurial and
Managerial development of MSMEs through incubators – MSME
Skill Development Activities:
1. Prepare innovative Business Plan which is not existed in the market.
2. Study on the new industrial revolution and six forces of change.
3. How does an entrepreneur contribute towards economic development?
4. Study on Startup Eco System.
Books for Reference:
1. Entrepreneurship, Rajeev Roy, Oxford University Press
2. Startup a new Venture Management, Dr. Jyothi Gogte, Vishwakarma Publications
3. Fundamentals of Small Business Management, Vasant Desai, Himalaya Publications
4. Before You Startup, Pankaj Goel, Fingerprint Publications
5. The Manual for Indian Startups, Vijay Kumar, Meena Ganesh, Penguin House
Note: Latest edition of books may be used.
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Understand the basic concepts of entrepreneurship.
b) Interpret the feasibility analysis and significance in start up
c) Prepare a business plan to start a small industry
d) Collect the financing options for start ups.
e) Analyze the start up support offered by government.

36
 Name of the Programme: Bachelor of Commerce
(B.Com) Course Code: 6.4
ACCOUNTING& FINANCE SPECIALISATION
DSE -Elective 1: Name of the Course: Indian
Accounting Standards-2
Course No. of Hours per Total No of
Credits Week Teaching Hours
3 Credits 3 Hrs 45 Hrs
Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group
discussion,Seminar & field work etc.,
Course Objectives:
a) To understand the preparation of consolidated financial statements as per Ind AS
b) To learn the disclosures in the financial statements
c) To understand the latest provisions of measurement-based accounting policies.
d) To study the Accounting and Reporting of Financial Instruments
e) To analyse the Revenue based accounting standard.
Syllabus Hours
Module-1 Consolidated Financial Statement (Ind AS 110) 9
Meaning and Definition- Holding Company and Subsidiary Company, Steps in Preparation
of consolidated Financial Statements, Capital profit, Revenue profit, Non-controlling
Interest and Goodwill or Capital Reserve and Unreleased profit,
and mutual indebtedness. Problems on Preparation of Consolidated Balance Sheet.
Module No. 2 Disclosures in the Financial Statements 9
Employee benefits (Ind AS 19) Earnings per Share (Ind AS 33) Lease (Ind AS 116),
Interim Financial Reporting (Ind AS 34) Share-based Payment (Ind AS 102 ).
Module No. 3 Measurement Based on Accounting Policies 9
Accounting Policies, Changes in Accounting Estimates and Errors (Ind AS 8), First time
adoption of Ind AS (Ind As 101), Accounting for Government Grants and Disclosure of
Government Assistance ((Ind AS 20)) and Share Based Payment (Ind AS 102)

Module No. 4 Accounting and Reporting of Financial Instruments 9

Presentation of Financial Instruments (Ind AS 32) – Meaning, Financial Assets,
Financial Liabilities - Presentation Recognition and Measurement of financial
Instruments (Ind AS 39) – Initial and Subsequent Recognition and
measurement of Financial Assets and Financial Liabilities, Derecognition of
Financial Assets and Financial Liabilities- Disclosures of Financial
Instruments (Ind AS 107)
Module No. 5 Revenue based accounting standard. 9

37
Revenue from Contracts with Customers (Ind AS 115), Fair Value Measurement (Ind
AS113) Contract, Practical Provisions and problems on the above standards.

Skill Development Activities:

1. Prepare consolidated Balance sheet with imaginary figures.
2. Make a list of Indian Accounting Standards
3. Make disclosures of any five Indian Accounting Standards.
Study the compliance with the requirements of Indian Accounting standards as disclosed
in the Notes to Accounts in Annual Reports.
Books for Reference:
1. Study material of the Institute of Chartered Accountants of India
2. Anil Kumar, Rajesh Kumar and Mariyappa, Indian Accounting Standards, HPH
3. Miriyala, Ravikanth, Indian Accounting Standards Made Easy, Commercial Law
Publishers
4. Dr.A.L.Saini IFRS for India, , Snow white publications.
5. CA Shibarama Tripathy Roadmap to IFRS and Indian Accounting
Standards
6. Ghosh T P, IFRS for Finance Executives Taxman Allied Services Private
Limited.

Note: Latest edition of text books may be used

Course Outcomes: On successful completion of the course, the students’ will be
able to
a) Understand the preparation of consolidated financial statements as per Ind AS
b) Learn the disclosures in the financial statements
c) Apply the latest provisions of measurement-based accounting policies.
d) Interpret the Accounting and Reporting of Financial Instruments
e) Analyse the Revenue based accounting standard.

38
 Name of the Program: Bachelor of Commerce
(B.Com.)
ACCOUNTING AND FINANCE SPECIALISATION
DSE-ELECTIVE – 2 Course Code: 6.5
Name of the Course: Investment Management
Course No. of Hours per Total No. of Teaching
Credits Week Hours
3 Credits 3 Hrs 45
Hr
s
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Objectives:
a) To understand the concept of investments, its features and various instruments.
b) To comprehend the functioning of secondary market in India.
c) To study the concept of risk and return and their relevance in purchasing and
selling of securities.
d) To illustrate the valuation of securities and finding out the values for purchase and sale of
securities.
e) To interpret the fundamental analysis of a company for purchase and sale of
securities and technical analysis for trading in the share market.
Syllabus: Hours
Module No. 1: Concept of Investment 07
Introduction - Investment: Attributes, Economic vs. Financial Investment, Investment and
speculation, Features of a good investment, Investment Process. Financial Instruments: Money
MarketInstruments, Capital Market Instruments. Derivatives.
Module No. 2: Risk & Return 10
Risk and Return Concepts: Concept of Risk, Types of Risk- Systematic risk, Unsystematic risk,
Calculation
of Risk and returns. Portfolio Risk and Return: Expected returns of a portfolio,
Calculation of PortfolioRisk and Return.
Module No. 3: Fundamental Analysis 12
Fundamental analysis-EIC Frame Work, Global Economy, Domestic Economy, Business
Cycles, Industry Analysis and Company Analysis.
Valuation of securities: Valuation of Bonds and debentures and preference shares, equity
shares growth rate, normal growth rate and super normal growth rate
Module No. 4 Technical Analysis 08
Technical Analysis – Concept, Theories- Dow Theory, Eliot wave theory. Charts-Types, Trend and
Trend Reversal Patterns. Mathematical Indicators – Moving averages, ROC, RSI, and Market
Indicators - Market Efficiency and Behavioural Finance: Random walk and Efficient Market

39
Hypothesis, Forms of Market
Efficiency, Empirical test for different forms of market efficiency
Module No. 5: Portfolio Management 08
Portfolio Management: Meaning, Need, Objectives, process of Portfolio management, Selection of
securities and Portfolio analysis. Construction of optimal portfolio using Sharpe’s Single Index
Model. Portfolio Performance evaluation (Theory only).
Skill Developments Activities:
1. Collect and compare the data on financial instruments selected for investment from
any fiveinvestors.
2. Open Demat account, learn how to trade in stock market and submit the report on
prospectus and challenges of stock trading.
3. Discuss with investors on systematic and unsystematic risk analysis, submit report on the
same.
4. Calculate the intrinsic value of any five bonds listed on BSE / NSE, making
necessaryassumptions.
5. Summarise the parameters of ‘Economy Analysis’ of any five countries and give your
inference.
6. Any other activities, which are relevant to the course.

Books for Reference:

1. Bodie ZVI, Kane Alex, Marcus J Alan and Mohanty Pitabas., Investments, Tata
McGraw HillPublishing Company Limited, New Delhi.
2. Sharpe F. William, Alexander J Gordon and Bailey V Jeffery, Investments, Prentice Hall
of IndiaPrivate Limited, New Delhi.
3. Fischer E Donald and Jordan J Ronald., Security Analysis and Portfolio Management,
Prentice Hallof India Private Limited, New Delhi.
4. Kevin S., Portfolio Management, PHI, New Delhi.
5. Punithavathy Pandian, Security Analysis and Portfolio Management, Vikas
Publishing HousePrivate Limited, New Delhi.
6. Prasanna Chandra, Investment Analysis and Portfolio Management, Tata McGraw Hill
Publishing Company Limited, New Delhi.
Note: Latest edition of text books may be used.

40
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: 6.6

MARKETING & HUMAN RESOURCES SPECIALISATION

DSE-Elective 1:Name of the Course: Customer Relationship Management
Course Credits No. of Hours per Total No. of Teaching Hours
Week
3 Credits 3 Hrs 45
Hrs
Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group discussion, Seminar &
field work etc.,
Course Objectives:
a) To study the concepts of customer relationships.
b) To analyze the CRM link with the other aspects of marketing.
c) To study the Role of CRM in increasing the sales of thecompany.
d) To compare different CRM models in the service industry.
e) To analyze the different issues in CRM

Syllabus: Hours
Module No. 1: Evolution of Customer Relationship 10
Introduction - CRM- Definition, Emergence of CRM Practice, Factors responsible for CRM
growth, CRM process, framework of CRM, Benefits of CRM, Types of CRM, Scope of CRM,
Customer Profitability, Features Trends in CRM , CRM and Cost-Benefit
Analysis, CRM and Relationship Marketing.
Module No. 2: CRM Concepts 10
Introduction - Customer Value, Customer Expectation, Customer Satisfaction, Customer
Centricity, Customer Acquisition, Customer Retention, Customer Loyalty, Customer Lifetime
Value. Customer Experience Management, Customer Profitability, Enterprise Marketing
Management, Customer Satisfaction Measurements, Web based Customer Support.
Module No. 3: Planning for CRM 08
Introduction -Steps in Planning-Building Customer Centricity, Setting CRM Objectives,
Defining Data Requirements, Planning Desired Outputs, Relevant issues while planning the
Outputs, Elements of CRM plan, CRM Strategy: The Strategy Development Process,
Customer Strategy
Grid.
Module No. 4: CRM and Marketing Strategy 07
Introduction - CRM Marketing Initiatives, Sales Force Automation, Campaign Management,
CallCentres. Practice of CRM: CRM in Consumer Markets, CRM in Services Sector, CRM in
Mass Markets, CRM in Manufacturing Sector.
Module 5: CRM Planning and Implementation 10

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

Books for Reference:

1. Francis Buttle, Stan Maklan, Customer Relationship Management: Concepts
and Technologies, 3rd edition, Routledge Publishers, 2015
2. Kumar, V., Reinartz, Werner Customer Relationship Management
Concept, Strategy and Tools, 1st edition, Springer Texts, 2014.
3. Jagdish N.Sheth, Atul Parvatiyar & G.Shainesh, “Customer Relationship
Management”, Emerging Concepts, Tools and Application”, 2010, TMH
4. Dilip Soman & Sara N-Marandi,” Managing Customer Value” 1st edition,
2014,Cambridge.
5. Alok Kumar Rai, “Customer Relationship Management: Concepts and Cases”,
2008, PHI.
6. Ken Burnett, the Handbook of Key “Customer Relationship Management”,
2010,PearsonEducation.
7. Mukesh Chaturvedi, Abinav Chaturvedi, “Customer Relationship Management- An
Indian Perspective”, 2010 Excel Books, 2nd edition
Note: Latest edition of text books may be used.
Course Outcomes: On successful completion of the course, the s’tudents will be able to
a) Apply the concepts of CRM.
b) Analyze the CRM link with the other aspects of marketing.
c) Describe the role of CRM in increasing the sales of thecompany.
d) Compare the different CRM models in service industry.
e) Analyze the different issues in CRM

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 Name of the Program: Bachelor of Commerce (B.Com.)
MARKETING & HUMAN RESOURCES SPECIALISATION
Course Code: COM H2
DSE;Elective 2:Name of the Course: Cultural Diversity at Work Place
Course Credits No. of Hours per Total No. of Teaching Hours
Week
3 Credits 3 Hrs 45
Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Objectives:
a) To understand the concept of culture and diversity.
b) To study the cultural diversity at work place in an organization.
c) To support the business case for workforce diversity and inclusion.
d) To identify diversity and work respecting cross cultural environment.
e) To assess contemporary organizational strategies for managing workforce
diversity and inclusion.

Syllabus: Hours
Module No. 1: Introduction to Diversity 10
Introduction to cultural diversity in organizations, Evolution of Diversity Management, Over
View of Diversity, Advantages of Diversity, Identifying characteristics of diversity, Scope-
Challenges and issues in diversity management, Understanding the nature of Diversity –
Cultural
Diversity – Global Organizations- Global Diversity.
Module No. 2: Exploring Differences 08
Introduction -Exploring our and others' differences, including sources of our identity.
Differenceand power: Concepts of prejudice, discrimination, dehumanization and oppression.

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

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

Module No. 4: Skills and Competencies 08

Skills and competencies for multicultural teams and workplaces/ Organizational assessment
and change for diversity and inclusion, Diversity Strategies. Creating Multicultural
Organisations.
Module 5: Recent Trends in Diversity Management 09

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Emerging workforce trends–Dual-career couples–Cultural issues in international working on
work-life balance–Managing multi-cultural teams: Issues and challenges, Global demographic
trends: Impact on diversity management, Social psychological perspective on workforce
diversity, Diversity Management in IT organizations Contemporary Issues in Workplace
Diversity.
Skill Development Activities:
1. Visit any MNCs, identify and report on the cultural diversity in an organization.
2. Interact and list out the ways in which dehumanization done in
public/private sector organization.

Course Outcomes: On successful completion of the course, the students’ will be able to
a) Understand, interpret the concept of culture and diversity.
b) Analys the cultural diversity at workplace in an organization.
c) Apply the business case for workforce diversity and inclusion.
d) Explain the diversity and work respecting cross cultural environment.
To assess contemporary organizational strategies for managing workforce diversity and
inclusion

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 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: 6.7
VOCATIONAL 2 - Name of the Course: Digital Marketing
Course Credits No. of Hours per Week Total No. of Teaching Hours
3 Credits (2+0+2) 4 Hrs 45 Hrs
Pedagogy: Classrooms lecture, Case studies, Tutorial Classes,
Group discussion,Seminar & field work etc.,

Course Objectives:
a) To gain knowledge on Digital Marketing, Email marketing and Content marketing.
b) To understand Search Engine Optimization tools and techniques
c) To develop the skills on creation of Google AdWords & Google AdSense
d) To study the concepts of Social Media Marketing and Web Analytics.
e) To discuss the importance of YouTube Advertising & Conversions.

Syllabus:
Module No. 1: Introduction to Digital Marketing Hrs -8
Introduction - Meaning of Digital Marketing, Need for Digital Marketing, Digital
Marketing Platforms.Digital Marketing students, professional and Business
Email Marketing: I m p o r t a n c e of e-mail marketing, e-mail Marketing
platforms, creating e-mailers, how to create Effective & Unique e-mail Content,
Outlining the Design of Your Marketing e-mails,
Content Marketing: Understanding Content Marketing, Generating Content Ideas,
Planning a Long-Term Content Strategy, Building a Content Creation Framework

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

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

Module No. 3: Google AdWords & Google AdSense Hrs 09

Google AdWords: Google Ad-Words Fundamentals, Google AdWords Account
Structure, Key terminologies in Google AdWords, How to Create an AdWords
account, Different Types of AdWords and its Campaign & Ads creation process, Ad
approval process, Keyword Match types , Keyword targeting & selection (Keyword
planner), Display Planner, Different types of extensions , Creating location
extensions, Creating call extensions, Create Review extensions, Bidding techniques

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 – Manual / Auto , Demographic Targeting / Bidding, CPC-based, CPAbased & CPM-
based accounts., Google Analytics Individual Qualification (GAIQ), Google
AdSense : Understanding ad networks and AdSense's limitations, Learning which
situations are best for using AdSense, Setting up an AdSense account, Creating new
ad units, Displaying ads on a website, Configuring channels and ad styles, Allowing
and blocking ads , Reviewing the AdSense dashboard, Running AdSense reports and
custom reports, Exporting data, Reviewing payee and account settings.

Module No. 4: Social Media Marketing (SMM) & Web Analytics Hrs -10
Social Media Marketing (SMM) Facebook Marketing, Twitter Marketing, Linkedin
Marketing, Google plus Marketing, YouTube Marketing, Pinterest Marketing,
Snapchat Marketing, Instagram Marketing, Social
Web Analytics: The need & importance of Web Analytics, Introducing Google
Analytics, The Google Analytics layout , Basic Reporting, Basic Campaign and
Conversion Tracking, GoogleTag Manager, Social Media Analytics, Social CRM &
Analytics, Other Web analytics tools, Making better decisions, Common mistakes
analysts make.
Module 5: Youtube Advertising (Video Ads) & Conversions Hrs- 09
Youtube Advertising (Video Ads): Youtube advertising? ,Why should one advertise
on youtube? , Creating youtube campaigns, Choose the audience for video ads,
Instream ads, Invideo ads, In-search ads, In-display ads, Measuring your YouTube
ad performance, Drive leads and sales from YouTube ads Conversions:
Understanding Conversion Tracking, Types of Conversions, Setting up Conversion
Tracking, Optimizing Conversions, Track offline conversions, Analyzing conversion
data, Conversion optimizer.
Skill Development Activities:
1. Explain the key digital marketing activities needed for competitive success.
2. Examine the concept of Digital Media and benefits to be derived.
3. Recognise the core features of CRM and retention programmes
4. Identify the metrics used in digital marketing.
5. Organise how we can limit the marketing materials we get through e-mail.
Books for Reference:
1.Understanding DIGITAL Marketing, Marketing strategies for engaging the digital
generation Damian Ryan & Calvin Jones
2. The Art of Digital Marketing: The Definitive Guide to Creating Strategic By Ian Dodson
3. Internet Marketing: a practical approach By Alan Charlesworth
4.Social Media Marketing: A Strategic Approach By Melissa Barker, Donald I. Barker, Nicholas
F. Bormann, Krista E Neher
Note: Latest edition of text books may be used

46
Course Outcomes: On successful completion of the course, the students’ will be able to
a) Apply the concept of Digital Marketing, Email marketing and Content marketing.
b) Understand Search Engine Optimization tools and techniques
c) Explain the creation of Google AdWords & Google AdSense
d) Interpret the details of Social Media Marketing and Web Analytics.
e) Demonstrate the YouTube Advertising & Conversions.

47
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: 6.7
INTERNSHIP
Course Credits No. of Hours per Week Total No. of Teaching Hours
3 Credits (2+0+2) 4 Hrs 45 Hrs

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