Syllabus for Bachelor of Commerce



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Unit-3

Teaching Hours:16

Redemption of Debentures & Preference Shares

Level of Knowledge – Conceptual


Introduction – Meaning of Ex-Interest and Cum Interest quotations - Redemption of Debentures- Problems using Sinking fund method – Issue of Preference shares: Meaning – Treatment regarding premium on redemption – Creation of Capital Redemption Reserve Account (CRR) – Fresh issue of shares – Arranging for cash balance for the purpose of redemption – Minimum number of shares to be issued for redemption – Issue of bonus shares – Preparation of Balance Sheet after redemption.
Unit-4

Teaching Hours:12

Valuation of Goodwill and Shares

Level of Knowledge - Basic


Valuation of Goodwill – Meaning of Goodwill – Need for Valuation of Goodwill – Factors Affecting Valuation of Goodwill – Methods of Valuation – Average Profit Method – Super Profit Method – Annuity Method-Capitalization Method-Valuation of Shares – Need for Valuation –Factors Affecting valuation of Shares- Net Asset Method – Yield Method – Fair Value-Practical Problems
Unit-5

Teaching Hours:8

Profit Prior to Incorporation

Level of Knowledge - Conceptual


Meaning – Calculation of Profit with the help of Time –Sales – Weighted Ratio’s- Ascertainment of Profit or Loss Prior to incorporation-Problems related to Trading and Profit and Loss Accounts based on sales ratios, time ratios and weighted ratios.
Text Books And Reference Books:

1. Jain S.P., Narang K.L., Agrawal Simmi (2016). Advanced Accounting. New Delhi: Kalyani Publishers.


Essential Reading / Recommended Reading

1. Anil Kumar, Rajesh Kumar (2010) Corporate Accounting (5th Edition/Student Edition). Mumbai: Himalayan Publishing House.


2. M.C. Shukla, T.S. Grewal & S.C. Gupta (2016) Advanced Accountancy. New Delhi: S. Chand & Company Ltd.
3. R.L. Gupta & M. Radhaswamy (2014), Advanced Accountancy. New Delhi: S Chand & Sons.
4. Dr. Maheshwari S.N & Dr. Maheshwari S.K, Advanced Accountancy, (2010), Vol.1, Vol.-2.New Delhi: Vikas Publishing House Pvt. Ltd.
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%
COM333 - INDIAN FINANCIAL SYSTEM (2016 Batch)

Total Teaching Hours for Semester:60

No of Lecture Hours/Week:4

Max Marks:100

Credits:4

Course Objectives/Course Description


Indian financial system primarily deals with the Financial System of India. It equips students with a sound understanding with regards to the Financial Markets, Financial Institutions and Foreign Investments and also provides inputs to the students about the apex bodies (Securities and Exchange Board of India, Reserve Bank Of India)-its workings and regulations. The course enables the students to acquire basic understanding of the structure, organization and functioning of the Financial System in India and aims to provide exposure to the students about the different financial instruments and their implication in the existing regulatory framework. As a prerequisite, students should be having a basic knowledge about concepts relating to finance, business and business environment.


Learning Outcome

· Student’s familiarization with regards to structure, organization and working of financial system in India.


· Develop knowledge and understanding of the stock market and its functioning in India.
· Equip them to understand the importance and contribution of Foreign Direct Investment in India.
· Understand the evolution of the structure and constituents of the Indian Financial System.
· Understand the role of financial system in the country.
· Familiarization with the constituents of the financial system.
Understand the roles played by financial markets and instruments.
Unit-1

Teaching Hours:5

Financial System

Level of Knowledge: Basic and Conceptual

Financial System, Financial Assets, Financial Intermediaries, Financial Markets, Classification, Components of Financial Market, Financial Instruments, Multiplicity of Financial Instruments.

Unit-2


Teaching Hours:8

Money Market

Level of Knowledge: Basic and Conceptual

Definition, Money Market and Capital Market and their Features, Objectives, Features of a Developed Money Market, Importance of Money Market, Composition of Money Market, Money Market Instruments, Structure of Indian Money Market, Features of Indian Money Market , Call Money Market, Recent Developments. Role of RBI and Commercial Banks in the Indian Money market.


Unit-3

Teaching Hours:14

Capital Market

Level of Knowledge: Basic and Conceptual

Capital markets- meaning; Classification of capital market; growth of stock exchange, stock brokers, functions of stock exchange, Margin trading, Forward trading, Sensex, Nifty, OTCEI (over the counter exchange of India), Depositories, SEBI as capital market regulator - Objectives ,Functions, Powers, Organization, SEBI and government, SEBI guidelines on primary markets, secondary markets, book building, buyback of shares.Credit Rating Agencies: Concept - Functions - Different Credit Rating Agencies - Popular Symbols - SEBI & Credit Rating.
Unit-4

Teaching Hours:15

Financial Institutions and Services

Level of Knowledge: Basic and Conceptual

Financial Institutions-Industrial development banks, Industrial finance corporation of India (IDBI), State financial Corporation’s (SFC’s), Unit trusts of India(UTI), ICICI, State Industries Development Corporation (SIDCS), Export Import bank of India(EXIM),IFCI, HFC’s, IDFC, NABARD, Objective, Organizational structure. Merchant Banker-Evolution-objectives and Functions-Mutual Funds- Concept, Types, Nature, NAV calculation, Trends in Indian Mutual Fund Market - SEBI & Mutual Fund, Personal Financial Services.
Unit-5

Teaching Hours:10

Leasing& Hire Purchase Finance

Level of Knowledge: Basic and Conceptual

Definition of Leasing, Types of Lease, The Leasing Process, Definition of Hire Purchase, Rights of Hirer, Rate of Interest, Evaluation of Leasing & Hire Purchase as method of financing
Unit-6

Teaching Hours:8

Contemporary Issues in Indian Financial Market

Level of Knowledge: Basic and Conceptual

Foreign Investments - Foreign Investment and its regulation, Significance and role of foreign investments, Foreign Direct Investment and present position of FDI in India. Derivatives market - Economic Benefits of Derivatives-History of Derivatives Trading-Features of Derivative market- Traders in Derivatives markets-Forward and Futures-Need for Futures markets-Options- types of options-Derivative market in India.
Text Books And Reference Books:

Pathak, B. V. (2011). Indian financial system. (3 ed.). Delhi: Pearson Education.

Essential Reading / Recommended Reading

Gupta, S. K., Aggarwal, N., & Gupta, N. (2011). Indian financial system. (4 ed.). Delhi: KalyaniPublishers.

Gordon, E., Natarajan. (2009). Financial markets and services. (Revised ed.). Delhi: HimalayaPublication House.

Khan, M. Y. (2013), Indian Financial System (8th Edition). Delhi: Tata McGraw-Hill Education.


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%
COM334 - COST ACCOUNTING (2016 Batch)

Total Teaching Hours for Semester:60

No of Lecture Hours/Week:4

Max Marks:100

Credits:4

Course Objectives/Course Description


This paper is offered as a core paper in the third semester. It develops and creates cost consciousness among the students and prepares students for careers in the areas of costing. Students will be aware of various aspects of cost, cost classification and also decision making skills in terms of cost benefit and profit. As a prerequisite, students should have a basic knowledge about the concepts relating to cost, costing, and cost accounting.


Learning Outcome

To enable the students acquire an understanding of the concept and meaning of cost, the classification of cost and various statements of cost and profit.

To enable the students to assess and understand cost incurred in manufacture of a product or service.

To develop in students towards cost consciousness and prepare them for careers in the areas of costing.

To develop skills in various methods of costing and cost control techniques.

Unit-1


Teaching Hours:6

Introduction

Level of Knowledge: Conceptual and Analytical
Meaning, objectives and advantages of cost accounting; Difference between cost accounting and financial accounting; Cost concepts and classifications; Elements of cost; Installation of a
costing system; Format of Cost Sheet - Tenders and Quotations (Problems on above).
Unit-2

Teaching Hours:12

Elements of Cost: Material and Labour

Level of Knowledge: Conceptual and Analytical


(a) Materials: Material/inventory control techniques. Accounting and control of purchases,
storage and issue of materials. Materials Stock Level, Methods of pricing of materials issues — FIFO, LIFO, Simple and Weighted Average methods.
Labour: Accounting and Control of labour cost. Time keeping and time booking. Concept and treatment of idle time, over time, labour turnover and fringe benefits. Methods of wage payment and the Incentive schemes- Halsey, Rowan, Taylor’s Differential piece wage.
Unit-3

Teaching Hours:8

Elements of Cost: Overheads

Level of Knowledge: Conceptual and Analytical


Collections and Classification of Overheads - Allocation & Apportionment – Primary Distribution - Secondary Distribution - Reapportionment of Service Department Costs to Production Departments (Direct Method - Reciprocal Methods - Repeated Distribution Method and Simultaneous Equation Method); Absorption of Overheads and Computation of Machine Hour Rate.
Unit-4

Teaching Hours:16

Methods of Costing - I

Level of Knowledge: Conceptual and Analytical


(a) Job and Batch Costing - Meaning - Features of Job Costing - Types of Job Costing - Preparation of Job Cost Sheet - Batch Costing – Meaning - Its Application
Contract Costing - Definition - Difference between Job Costing and Contract Costing - Contract Ledger - Ascertainment of Profit/Loss on Contract – Work In Progress and Balance Sheet - Cost Plus and Estimated Contracts
Unit-5

Teaching Hours:14

Methods of Costing? II

Level of Knowledge: Conceptual and Analytical


(a) Process Costing - Normal Loss - Abnormal Loss/gain - (Including Inter-Process Profit and Equivalent Production) Preparation of Process Accounts and Joint and By-Products (Reverse Cost Method Only).
Operating Costing – Concept - Features - Performa of Operating Costing and Problems on Transport Costing Only
Unit-6

Teaching Hours:4

Recent Development in Cost Accounting

Level of Knowledge: Conceptual and Analytical


Target Costing, Life cycle Costing, Activity based Costing, Transfer pricing and Throughput Accounting – Theory of Constraint (Theory only).
Text Books And Reference Books:

1. Jain. S.P,Narang, K. L &Simmi Agrawal(2011). Cost Accounting (2nd ed.). Delhi, India:

Kalyani Publishers.
2. Arora M. N. (2012).Methods and Techniques of Cost Accounting(4th ed.). India:
Himalaya Publishing House.
Essential Reading / Recommended Reading

1. Banerjee, B. (2006). Cost Accounting Theory and Practices (12th ed.). PHI Learning Pvt Ltd


2. Narang, J. &. (2012). Advanced Cost Accounting. Delhi: Kalyani Publishing House
3. P.T.Pattanshetty, D.R.Palekar, &V.A.Patil. (2012). Cost Accounting.
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%
COM381 - NGO PROJECT (2016 Batch)

Total Teaching Hours for Semester:0

No of Lecture Hours/Week:0

Max Marks:50

Credits:2

Course Objectives/Course Description


To instill social mindedness in students

To sensitize students to social issues and concerns

To create an awareness of working of NGOs

To develop service orientation in students

Learning Outcome

--
Unit-1

Teaching Hours:0

Tenure: 15th April - 31st May

Students shall undertake 30 days project work with any registered NGO across the country during summer vacation, at the end of the second semester. A project report in the prescribed format shall be submitted in the beginning of the third semester. Assessment will be based on evaluation of report. The project carries two credits that will be included in the third semester marks card.

Text Books And Reference Books:

--
Essential Reading / Recommended Reading

--
Evaluation Pattern

Presentation– 25 marks


Project Evaluation – 25 marks
ENG321 - ENGLISH (2016 Batch)

Total Teaching Hours for Semester:45

No of Lecture Hours/Week:3

Max Marks:100

Credits:2

Course Objectives/Course Description


To expose learners to variety of texts to interact with them

To help learners classify ideologies and be able to express the same

To expose learners to visual texts and its reading formulas

To help learners develop a taste to appreciate works of literature through the organization of language

To help develop critical thinking

To help learners appreciate literature and the language nuances that enhances its literary values

To help learners understand the relationship between the world around them and the text/literature

· To help improve their communication skills for larger academic purposes and vocational purposes
· To help learners to improve their oral and written skills for their respective career goals
· To train learners to use appropriate communication skills for various official contexts

· To train learners to enrich their vocabulary and language use to suit various needs


Learning Outcome

· Understand how to engage with texts from various countries, historical, cultural specificities and politics


· Develop an analytical and critical bent of mind to compare and analyze the various literature they read and discuss in class
· Develop a more humane and service oriented approach to all forms of life around them.
· Ability to communicate effectively in speech and in writing

· Ability to use better language to communicate effectively


Unit-1

Teaching Hours:15

unit 1

1. Graham Greene – The Case for the Defense


Report writing type 1

2. W H Auden – The Unknown Citizen


Analytical writing style
3. R K Narayanan – The Hungry Child

Notice
Unit-2

Teaching Hours:15

unit 2


k Mahapatra – The Election
Memo

5. Katherine Mansfield – Garden Party


Brochures and pamphlets

6. Fritz Karinthy- Refund

User Manual
Unit-3

Teaching Hours:15

unit 3

Sudha Murthy – Appro JRD


Minutes

8. Lewis Carroll – Jabberwocky


Argumentative writing style

9. R N Tagore – The Parrot’s Training


Review

Text Books And Reference Books:

Exploring English 2
Essential Reading / Recommended Reading

Extended reading is included in the textbook


Evaluation Pattern

Evaluation Pattern


CIA 1: Classroom assignment/test for 20 marks keeping in tune with the course objectives and learning outcomes.
CIA 2: Mid-semester written exam for 50 marks.
CIA 3: Collage, tableaus, skits, talk shows, documentaries, Quizzes or any creative assignments.

Question Paper Pattern

Mid Semester Exam: 2 Hrs
Section A: 4x5= 20
Section B: 1x10=10
Section C: 2x10=20
Total 50

End Semester Exam: 2 hrs


Section A: 4 x 5 = 20
Section B: 1x10=10
Section C: 2x10=20
Total 50
FRN321 - FRENCH (2016 Batch)

Total Teaching Hours for Semester:45

No of Lecture Hours/Week:3

Max Marks:50

Credits:2

Course Objectives/Course Description


The curriculum of the French course offered as II language to II B.A /B.Sc /B.Com /BBM students is designed to suit the present day requirements where the emphasis is more on the Oral communication. Beginning at an intermediate level, the method progresses to an advanced level through day to day situations with its dialogues where the stress is on the spoken word. The part on French civilization offers useful insights on life and living in France.The teaching hours include tutorials ,exercises, activities like role plays, creative projects and moodle testing.


Learning Outcome

Enhancement of linguistic competencies and sharpening of written and oral communicative skills.


Unit-1

Teaching Hours:20

Getting used to new realities

1. Tomorrow for sure!


2. Do you have work?
3.What do you think of it?
4. It's a whole programme!
Unit-2

Teaching Hours:20

Establishing contacts

1. We'll meet up


2. It's the festival!
Unit-3

Teaching Hours:20

Drama

The cauldron


Text Books And Reference Books:

1. Girardet. J ; J.Pécheur. Echo A2 Méthode de français. Paris : Clé International, 2010. ( Units 1 & 2, L 1-6)

2. Dondo. Pathélin et autres pièces. Paris: D.C Heath., 1924.

Essential Reading / Recommended Reading

French websites - , etc.
Evaluation Pattern

CIA (Weight)


ESE (Weight)
CIA 1 – Assignments / Letter writing / Film review
10%

CIA 2 –Mid Sem Exam


25%

CIA 3 – Quiz / Role Play / Theatre / Creative projects


10%

Attendance


05%

End Sem Exam

50%
HIN322 - HINDI (2016 Batch)

Total Teaching Hours for Semester:45

No of Lecture Hours/Week:3

Max Marks:50

Credits:2

Course Objectives/Course Description


The detailed text book ‘ Shambook ’ is a Khanda Kavya written by Sri Jagdish Gupta deals with the contemporary issues of the modernsociety like cast, creed,religion,social Injustices etc .Official correspondence and Bharatiya chitrakala-parampara evam pramukh kalakarare the other components of the syllabus.

Learning Outcome

Students are exposed to different forms of poetry especially; KhandaKavya and they can understand the contemporary socio-political issues through poetry. By learning about the tradition and legendary painters of India , students get to know about the richness and culture of the Indian painting and Indian painters. By practicing official correspondence, they gain practical knowledge. Creative writing sharpens their writing skills.


Students are exposed to different forms of poetry especially; KhandaKavya and they can understand the contemporary socio-political issues through poetry. By learning about the tradition and legendary painters of India , students get to know about the richness and culture of the Indian painting and Indian painters. By practicing official correspondence, they gain practical knowledge. Creative writing sharpens their writing skills.
Unit-1

Teaching Hours:25

Poetry-Shambook

The detailed text book ‘ Shambook ’ is a Khanda Kavya written by Sri Jagdish Gupta deals with the contemporary issues of the modernsociety like cast, creed,religion,social


Injustices etc .Official correspondence and Bharatiya chitrakala-parampara evam pramukh kalakarare the other components of the syllabus.

Unit-2


Teaching Hours:10

Bharatiya chitrakala - parampara evam pramukh kalakar

Bharatiya chitrakala - parampara evam pramukh kalakar 10Hrs
Parampara
1.Bharathiya chitrakala ka udbhav
2.Vikas
3.Ithihas
4.Pramukh shyliyam
pramukh kalakar
1.M.F.Hussain
2. Rabindranath Tagore
3. Raja Ravi Varma
4. Jamini Roy
Unit-3

Teaching Hours:10

Official Correspondence

Official Correspondence --


1. Samanya Sarkari Patra
2.Paripatra
3.Anusmarak
4. Adhisuchana.
Text Books And Reference Books:

“ Shambook ”

[Poetry] By: Jagdish Gupta. LokbharathiPrakashan.
Essential Reading / Recommended Reading

1. Abhinav Patra-Vyavahar Dr.Paramanand Gupta


2. Vanijya Hindi ByA.V.Narti
3. Sugam Hindi Vyakara By Prof Vamsidhar and DharampalShastry, SikshaBharathi, New Delhi.

4. Adhunik Hindi Nibandh ByBhuvaneshwarichandranSaksena.

Evaluation Pattern

CIA-1(Digital learning)


CIA-2(Mid sem exam)
CIA-3(Wikipedia article creation)
End sem examination
KAN322 - KANNADA (2016 Batch)

Total Teaching Hours for Semester:45

No of Lecture Hours/Week:3

Max Marks:50

Credits:02

Course Objectives/Course Description


Exposure to modern poetry and Functional Kannada.


Learning Outcome

Helps the students to understand the richness of Kannada Modern poetry and enable them to improve their writing skills.


Unit-1

Teaching Hours:20

Kannada Kavya Sangraha

Selected Poems:


1. Sandhyaraga- K.S. Narasimhaswamy
2. Havadigara Huduga- Su.Rum. Ekkundi
3. Thayi- Gangadhara Chittala
4. Mabbininda Mabbige - G.S. Shivarudrappa
5. America, America- K.S. Nisar Ahamed
6. Avva- P. Lankesh
7. Angula Hulavina Parakaya Pravesha- A K Ramanujan
8. Lakkaggi- H. M. Chennayya
Unit-2

Teaching Hours:15

Letter Writing

1. Official Letters:


2. Patrada Vividha Angagalu
3. Vicharana Patra- Pratuttara
4. Adesha Patra- Raddu-Thiraskara
5. Circulars
Unit-3

Teaching Hours:10

Business Communication Skills: Part-1



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