Syllabus for Bachelor of Commerce



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Department of

COMMERCE


Syllabus for

Bachelor of Commerce

Academic Year (2017)

1 Semester - 2017 - Batch

Paper Code

Paper


Hours Per

Week


Credits

Marks


AEN121 ADDITIONAL ENGLISH 3 2 50

COM131 FINANCIAL ACCOUNTING- I 4 4 100

COM132 BUSINESS ORGANISATION AND MANAGEMENT 4 4 100

COM133 BUSINESS ENVIRONMENT 4 4 100

COM134 BUSINESS ECONOMICS - I 4 4 100

ENG121 ENGLISH 3 2 100

FRN121 FRENCH 3 2 50

HIN122 HINDI 3 2 50

KAN122 KANNADA 3 02 50

SAN122 SANSKRIT 3 2 50

TAM121 TAMIL 3 2 50

2 Semester - 2017 - Batch

Paper Code

Paper


Hours Per

Week


Credits

Marks


AEN221 ADDITIONAL ENGLISH 3 2 50

COM231 FINANCIAL ACCOUNTING - II 4 4 100

COM232 BUSINESS LAW 4 4 100

COM233 BUSINESS MATHEMATICS AND STATISTICS 4 4 100

COM234 BUSINESS ECONOMICS - II 4 4 100

ENG221 ENGLISH 3 2 100

FRN221 FRENCH 3 2 50

HIN222 HINDI 3 2 50

KAN222 KANNADA 3 02 50

SAN222 SANSKRIT 3 2 50

TAM221 TAMIL 3 2 50

3 Semester - 2016 - Batch

Paper Code

Paper


Hours Per

Week


Credits

Marks


AEN321 ADDITIONAL ENGLISH 3 2 50

COM331 COMPANY LAW 4 4 100

COM332 CORPORATE ACCOUNTING 4 4 100

COM333 INDIAN FINANCIAL SYSTEM 4 4 100

COM334 COST ACCOUNTING 4 4 100

COM381 NGO PROJECT 0 2 50

ENG321 ENGLISH 3 2 100

FRN321 FRENCH 3 2 50

HIN322 HINDI 3 2 50

HOL HOLISTIC EDUCATION 1 1 50

KAN322 KANNADA 3 02 50

SAN322 SANSKRIT 3 3 50

TAM321 TAMIL 3 2 50

4 Semester - 2016 - Batch

Paper Code

Paper


Hours Per

Week


Credits

Marks


AEN421 ADDITIONAL ENGLISH 3 2 50

COM431 PRINCIPLES AND PRACTICE OF AUDITING 4 4 100

COM432 FINANCIAL MANAGEMENT 4 4 100

COM433 RESEARCH METHODOLOGY 4 4 100

COM434 PRACTICES OF BANKING AND INSURANCE 4 4 100

ENG421 ENGLISH 3 2 100

FRN421 FRENCH 3 2 50

HIN422 HINDI 3 2 50

HOL HOLISTIC EDUCATION 1 1 50

KAN422 KANNADA 3 02 50

SAN422 SANSKRIT 3 2 50

TAM421 TAMIL 3 2 50

5 Semester - 2015 - Batch

Paper Code

Paper

Hours Per



Week

Credits


Marks

COM531 COST ACCOUNTING-I 4 3 100

COM532 ORGANIZATIONAL BEHAVIOUR 4 3 100

COM533 BUSINESS LAWS 4 3 100

COM534 TAXATION LAWS -I 4 3 100

COM541A MANAGEMENT OF FINANCIAL SERVICES 4 3 100

COM541B CONSUMER BEHAVIOUR 4 3 100

COM542A ADVANCED FINANCIAL ACCOUNTING 4 3 100

COM542B RETAIL MANAGEMENT 4 3 100

COM581 INTERNSHIP PROJECT 0 3 100

ENVS ENVIRONMENTAL STUDIES 5 1 50

6 Semester - 2015 - Batch

Paper Code

Paper


Hours Per

Week


Credits

Marks


COM631 COST ACCOUNTING - II 4 3 100

COM632 PRINCIPLES AND PRACTICE OF AUDITING 4 3 100

COM633 TAXATION LAWS - II 4 3 100

COM634 MANAGEMENT ACCOUNTING 4 3 100

COM641A INVESTMENT MANAGEMENT 4 3 100

COM641B ADVERTISING MANAGEMENT 4 3 100

COM642A INTERNATIONAL FINANCIAL MANAGEMENT 4 3 100

COM642B BRAND MANAGEMENT 4 3 100

IC INDIAN CONSTITUTION 5 1 50

Assesment Pattern

Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows:
Assessment Component
Description
Weightage
CIA I
Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.
10%
CIA II
Mid semester written examination conducted for 2 hours duration
25%
CIA III
Group work consisting of presentations, viva voce, and report submission.
10%
ESE
Written examination conducted for 3 hours duration
50%
ATTENDANCE

05%


TOTAL
100%
Examination And Assesments

Question Paper Pattern - MSE


The question paper pattern will be as specified below:
Sections
Type
Marks
A
Short Answer Questions – Answer any 5 out of 7
5 X 2 = 10
B
Conceptual / Descriptive Type questions – Answer any 2 out of 3
2 x 8 = 16
C
Analytical / Essay Type Questions - – Answer any 2 out of 3
2 x 12 = 24

Question Paper Pattern - ESE


The question paper pattern will be as specified below:
Sections
Type
Marks
A
Short Answer Questions– Answer any 12 out of 14
12 X 2 = 24
B
Conceptual / Descriptive Type questions – Answer any 5 out of 7
5 x 8 = 40
C
Analytical / Essay Type Questions- Answer any 3 out of 5
3 x 12 = 36

Department Overview:

The Department of Commerce, the oldest and largest department of the University, believes in developing and nurturing global competencies in students through quality education, research and continuous innovation and was started in the year 1969. It provides a proficient environment to nurture commerce professionals with a high level of knowledge and competence to effectively contribute to society with commitment and integrity. The department offers undergraduate courses like BCom, BCom (Honours), Masters Programme in Commerce, Master in Philosophy and Doctorate of Philosophy.It also provides value added professional programmes and certificates through recognised global bodies such as Institute of Management Accountants (IMA), USA, Chartered Institute for Securities and Investment (CISI), UK and Insurance Institute of India (III). In recognition of excellence in the provision of higher education in the fields of financial services, CISI awarded the University with the ?CISI centre of Excellence Accreditation?, the only university outside the UK which has been conferred with this status. With the student strength of over 2200, the department ranks third in India and the first in Bengaluru for the Commerce education (The India Today- Nielsen Survey 2016).

Mission Statement:

Vision To be a Centre of Excellence in the realm of Commerce and Management, developing and nurturing global competencies in students through quality education, research, and continuous innovation. Mission To nurture commerce professionals who possess a high level of knowledge and competence to effectively contribute to society with commitment and integrity.

Introduction to Program:

The BCom programme provides a strong foundation level understanding of the functioning of business organizations, commercial transactions and of various specialized operations such as accounting, finance and marketing by offering a comprehensive curriculum. The three year BCom degree programme is divided into six semesters. It includes 26 core papers besides English & Language papers. Finance and Marketing Electives are offered in the fifth and the sixth semesters. Students are required to undertake NGO project at the end of the third semester and Internship project during the fifth semester. Students are also required to complete two inter-disciplinary certificate courses in diverse disciplines [Humanities/Sciences] during the first two years of the BCom programme. Successful completion of two such courses is mandatory for obtaining the BCom degree. Each certificate course will enable students to earn two extra credits.

Program Objective:

1. To provide a strong foundation and understanding of functioning of business organizations, commercial transactions and business management. 2. To develop knowledge and skills in Accounting, Finance, Marketing, Human Resources, Taxation, etc. by adopting learner centered pedagogical practices. 3. To develop competency in students to pursue higher level programmes such as CA, CWA, ACS, MBA or other Masters Programmes in Commerce / Management. 4. To enhance employability and to be able to take up challenging job assignments.

AEN121 - ADDITIONAL ENGLISH (2017 Batch)

Total Teaching Hours for Semester:45

No of Lecture Hours/Week:3

Max Marks:50

Credits:2

Course Objectives/Course Description

Course Objectives

The objectives of this course are

 to introduce the students to look at India and the Indian subcontinent through Literature

 to inculcate literary sensibility/taste among students across curriculum

 to improve language skills – reading, writing and listening

 to enable students to grasp and appreciate the variety and abundance of Indian writing,

of which this compilation is just a passing glance.


Learning Outcome

The students would be

 initiated into becoming more culturally, ethically, socially and politically aware

 able to engage with cultural, social, religious and ethnic diversities in India and around.


Unit-1

Teaching Hours:11

Poetry

Poetry (Any 4 of these) 11 hours



1. Meena Kandasamy: “Algorithm for Converting a Shudra into a Brahmin”

2. Salma: “New Bride, New Night”

3. Kamala Das: “Punishment in Kindergarten”

4. Thangjam Ibopishak: “I Want to be Killed by an Indian Bullet”

5. Sarojini Naidu: “Palanquin Bearers”

6. Sitakant Mahapatra: “The Election”

7. Jean Arasanayakam: “Nallur” (Srilanka)

8. Nissim Ezekiel: “Goodbye Party to Miss Pushpa T S”


Unit-2


Teaching Hours:12

Essays


Essays (Any 4 of these)

1. Devdutt Patnaik: Introduction to Myth=Mithya

2. Jawaharlal Nehru: “Tryst with Destiny”. August 15, 1947

3. U R Ananthamurthy: “What Type of Reservation Do We Need? Or “The Sacrificial Ritual

of Equal Opportunity to Education in Common Schools”

4. Suketu Mehta: “Bhopal Lives”

5. Ruskin Bond: “Escape from Java” or “Voting at Barlowganj”

6. Romesh Gunasekara: “Mess” (Sri Lanka)


Unit-3

Teaching Hours:12

Short Stories

Short Stories (Any 4 of these)

1. Sadat Hassan Manto: “Toba Tek Singh”

2. Mamang Dai: “Travel the Road”

3. Folktale told by Ruskin Bond: “How a Tribal Boy became a King”

4. Manoj Das: “The Crocodile’s Lady”

5. Temsula Ao: “The Journey”

6. Thakazhi Shivashankara Pillai: “In the Flood”


Unit-4

Teaching Hours:10

Novella
Novella (Any one of these)

1. Anita Desai: “The Museum of Final Journeys” or

2. Irawathi Karve: “Draupadi” from Yuganta: The End of an Epoch
Text Books And Reference Books:

Textbook Blends


Essential Reading / Recommended Reading

Yuganta: The End of an Epoch


Bhimayana
Evaluation Pattern

Evaluation Pattern


CIA 1: A written test for 20 marks. It can be an Open Book test, a


classroom assignment, an objective or descriptive test pertaining to
the texts and ideas discussed in class.

CIA2: Mid-semester written exam for 50 marks


CIA 3: This is to be a creative test/ project in small groups by


students. They may do Collages, tableaus, skits, talk shows,
documentaries, quizzes, presentations, debates, charts or any other
creative test for 20 marks. This test should allow the students to
explore their creativity and engage with the real world around them
and marks can be allotted to students depending on how much they
are able to link the ideas and discussions in the texts to the world
around them.
Question Paper Pattern

Mid Semester Exam: 2 hrs


Section A 4x5= 20


Section B 2x15=30


Total 50

End Semester Exam: 2 hrs

Section A 4 x 5 = 20


Section B 2x 15= 30


Total 50

COM131 - FINANCIAL ACCOUNTING- I (2017 Batch)

Total Teaching Hours for Semester:60

No of Lecture Hours/Week:4

Max Marks:100

Credits:4

Course Objectives/Course Description


Accounting is referred as the language of business. This course presents the underlying framework and concepts of Financial Accounting in the context of how accounting fits into the overall business environment of contemporary society. This course on Financial Accounting is offered as a compulsory paper in the first semester. Students will learn how accounting functions as an information development and communication system that supports economic decision making and provides value to entities and society. As a prerequisite, the students should have the basic knowledge of Accountancy.

Learning Outcome

· Students will be able to pass journal entries and prepare ledger accounts for hire purchase and installment transactions.


· Students will be able to pass journal entries and prepare ledger accounts to record royalty related transactions
· Students will be able to pass journal entries and prepare ledger accounts for the transactions relating to sale of a partnership firm to a company.
· Students will be able to prepare trading, profit and loss account and balance sheet from incomplete records derived from single entry system.
· Students will be able to perform basic operations in a computerised accounting system.
Unit-1

Teaching Hours:16

Accounting for Hire-Purchase and Installment Systems

Level of Knowledge: Conceptual and Working


i) Accounting for Hire-Purchase Transactions, Journal entries and ledger accounts in the books of Hire Vendors and Hire purchaser for large value items including Default and repossession.
ii) Installment purchase system -Meaning - difference between hire purchase and installment system - journal entries and ledger accounts in the books of installment purchaser and installment buyer - calculation of interest - when rate of interest and cash price is given - when cash price and total amount payable is given - calculation of cash price when rate of interest and installment price is given - calculation of cash price under annuity method
Unit-2

Teaching Hours:12

Royalty Accounts

Level of Knowledge: Conceptual and Working


Introduction - meaning - technical terms - royalty - landlord - tenant - minimum rent - short workings - recoupment of short working under - fixed period - floating period - recoupment within the life of a lease - treatment of strike, stoppage of work and sub-lease - accounting treatment in the books of lessee(tenant) - when royalty is less than minimum rent - when royalty is equal to minimum rent - when the right of recoupment is lost - when minimum rent account method is followed - preparation of ledger accounts - royalty account - landlord account – short workings account - minimum rent account when minimum rent account is followed.
Unit-3

Teaching Hours:14

Accounting for Dissolution of Partnership Firm and sale of partnership firm

Level of Knowledge: Conceptual and Working


Accounting of Dissolution of the Partnership Firm Including Insolvency of partners , application of Garner VS Murray rule(Only Theory), Sale to a limited company - need for conversion - meaning of purchase consideration - methods of calculating purchase consideration - net payment method - net asset method - passing of journal entries and preparation of ledger accounts in the books of vendor - treatment of certain items - dissolution expenses - unrecorded assets and liabilities - assets and liabilities not taken over by the purchasing company - contingent liabilities - non-assumption of trade liabilities - in the books of purchasing company - passing of incorporation entries - treatment of security premium.
Unit-4

Teaching Hours:12

Conversion of Single Entry to Double Entry

Level of Knowledge: Conceptual and Working


Converting single entry into double entry system - steps in conversion - ascertainment of sales, purchases, stocks, cash and bank balances, capital etc. - preparation of final accounts
Unit-5

Teaching Hours:6

Computerised Accounting Systems

Level of Knowledge: Conceptual and Practical


Computerized Accounts by using accounting software: Creating a Company; Configure and Features settings; Creating Accounting Ledgers and Groups; Creating Stock Items and Groups; Vouchers Entry.
Text Books And Reference Books:

1. Maheswari, S. N., &Maheswari S. K. (2012). Advanced accountancy. New Delhi: Vikas


2. Shukla M. C., &Grewall T. S. (2012).Advanced accountancy (15ed.).New Delhi: S. Chand
Essential Reading / Recommended Reading

1. Gupta, R. L., &Radhaswamy, M.(2010).Financial Accounting(16 ed.). New Delhi: Sultan Chand & Sons.


2. Jain &Narang. (2011). Advanced Accountancy. Mumbai: Kalyani.
Evaluation Pattern

Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows:


Assessment Component

Description


Weightage
CIA I
Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.
10%
CIA II
Mid semester written examination conducted for 2 hours duration
25%
CIA III
Group work consisting of presentations, viva voce, and report submission.
10%
ESE
Written examination conducted for 3 hours duration
50%
ATTENDANCE

05%


TOTAL
100%
COM132 - BUSINESS ORGANISATION AND MANAGEMENT (2017 Batch)

Total Teaching Hours for Semester:60

No of Lecture Hours/Week:4

Max Marks:100

Credits:4

Course Objectives/Course Description


This course intends to develop basic knowledge and spirit of business, and enable the students to understand the theoretical and practical aspects of its management in the present day complexities in the art of getting things done through people in a corporate business scenario.


Learning Outcome

To introduce the theory and practice of management and its development phases till date.

To discover, nourish and nurture managerial traits and talents among the students.

To enable students to learn about business management and its development through the functions of planning, organizing, staffing, leadership and control.

To provide insights about harmonizing individual and group goals with organizational goals by demonstrating organizational and professional leadership skills.

Unit-1


Teaching Hours:10

Nature and Importance of Management

Level of Knowledge: Basic
Management: Introduction, meaning of management, definition of management, functions of management, levels of management, importance of management, managerial roles and skills, difference between administration and management. Mintzberg’s Managerial Roles. Recent paradigm shifts / trends in business strategies and management practices.
Unit-2

Teaching Hours:12

Evolution of Management Thought

Level of Knowledge: Basic


Evolution: Early history, classical school of management (Scientific Management, Administrative Management, Bureaucratic Management) Behavioural school (Human Relations, Behavioural Science), quantitative approaches to management (Management Science, Operations, Management Information System), Systems school of thought; and Contingency school. Critical appraisal of various schools of management thoughts, Present day shifts in focus in management thoughts.
Unit-3

Teaching Hours:10

Planning and Decision making

Level of Knowledge: Basic


Planning - meaning, definition, characteristics, objectives, need and importance of planning, types / hierarchy of plans, steps in the process of planning, advantages of planning, limitations of planning, obstacles in planning, essentials of a good plan. Management by Objectives, SWOT Analysis. Decision making - meaning, definition, characteristics of decision making, principles of decision-making, process of decision making, types of decisions – programmed and non-programmed, decision making styles, characteristics of good / effective decisions.
Unit-4

Teaching Hours:10

Functional Areas of Management

Level of Knowledge: Basic


Organizing - meaning, definition, functions of organization, organizational design, organizational structure, approaches to organizational structure, departmentalization, delegation and decentralization, span of management.
Directing - Definition-principles of direction-issuing orders or instructions, characteristics of good order-techniques and importance of direction.
Staffing - Meaning, Manpower Planning, Job Analysis, Recruitment-Selection-Training-Promotion and Performance Appraisal, Job Evaluation and Merit Rating.
Unit-5

Teaching Hours:10

Leadership and Motivation

Level of Knowledge: Basic


Leadership - meaning, definition, need or importance of leadership, leader v/s manager, theories of leadership - Traditional, Contingency andModern, leadership styles (Laissez-faire, Autocratic, Democratic, Participative),
Motivation, meaning, definition, types of motives, theories of motivation - Maslow’s need hierarchy theory, Herzberg’s two factor theory, Porter Lawler theory, Carrot and Stick approach, Theory X, Theory Y, and Theory Z.
Unit-6

Teaching Hours:8

Controlling and Operations

Level of Knowledge: Basic


Controlling - meaning, definition, control process, types of control (feedback, concurrent, feed forward), control techniques (budgetary and non-budgetary), problems of control process, requirements of an effective control system. Operations – Operation functions, decision making in operations - Six-sigma and total quality management.
Text Books And Reference Books:

Robbins, S. P., DeCenzo, D. A., Bhattacharya, S., & Agarwal, M. N. (2013)Essentials of Management. New Delhi: Pearson.

Kaul, V.K., Business Organisation and Management. (2014) New Delhi: Pearson Education.

Essential Reading / Recommended Reading

Tripathy, P. C., & Reddy, P. N. (2012). Principles of Management (5 ed.). Tata McGrawHill: New Delhi.

Bhatia, R. C. (2013). Principles of Management. New Delhi: Sterling Publishers.

Koontz, H., & Weihrich, H. (2015). Essentials of Management: An International and Leadership perspective (9 ed.). Tata McGrawHill: New Delhi.

Evaluation Pattern

Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows:

Assessment Component


Description
Weightage
CIA I
Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.
10%
CIA II
Mid semester written examination conducted for 2 hours duration
25%
CIA III
Group work consisting of presentations, viva voce, and report submission.
10%
ESE
Written examination conducted for 3 hours duration
50%
ATTENDANCE

05%


TOTAL
100%

COM133 - BUSINESS ENVIRONMENT (2017 Batch)

Total Teaching Hours for Semester:60

No of Lecture Hours/Week:4

Max Marks:100

Credits:4

Course Objectives/Course Description

Business environment focuses on impact of environment on the organizations. The main objective is to familiarize and equip students with techniques of environment analysis as a foundation to corporate strategy. As a prerequisite the students must know the basic factors affecting the business and knowledge about business management.



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