Syllabus for Bachelor of Commerce



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1. Business Technical Terms


2. Essay on Politics
3. Dialogue Writing

Text Books And Reference Books:

Kannada Kavya Sangraha 20 Hrs
An anthology of Indian poetry (Kannada), compiled by Dr. U.R. Ananthamurthy
Published by: National Book Trust, India

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 Letter Writing 15 Hrs

1. Official Letters:
2. Patrada Vividha Angagalu
3. Vicharana Patra- Pratuttara
4. Adesha Patra- Raddu-Thiraskara
5. Circulars

Unit-3 Business Communication Skills: Part-1 Marks: 10

1. Business Technical Terms
2. Essay on Politics
3. Dialogue Writing

Essential Reading / Recommended Reading

1. Igo Kannada - G. Venkatasubbiah
2. Vyvaharika Kannada- HSK
3. Adalitha Kannada Padakosha- Navakarnataka Publications
4. Vimarsheya Poorva Paschima- Dr. G.S Shivarudrappa

Evaluation Pattern

CIA-1 Digital Learning - Wikipedia
CIA-2 Mid Semsester Examination
CIA-3 Subject Oriented Article Creation- Wikipedia
End Semester Examination
SAN322 - SANSKRIT (2016 Batch)

Total Teaching Hours for Semester:45

No of Lecture Hours/Week:3

Max Marks:50

Credits:3

Course Objectives/Course Description


The Third semester sanskrit students are prescribed with Champuramayanam (Balakanda) grammar and language component.


Learning Outcome

The students to know the origin and development of champu kavyas the different style of kavyas


Unit-1

Teaching Hours:3

origin and development of Champu kavyas

To know the origin and development of champukavyas


five important champu kavyas
Unit-2

Teaching Hours:32

Champu Ramayana of Bhoja Balakanda

Balakanda 80 shlokas


Level of knowledge: Basic/conceptual/ Analytical

Unit-3


Teaching Hours:8

Grammar
prayogas and Krudanta prakaranam


Level of knowledge: Basic/conceptual/ Analytical
Unit-4

Teaching Hours:2

. Language component.

Language Component


Translation from Sanskrit to English
Level of knowledge: Basic/conceptual
Comprehension

Level of knowledge: Analytical


Text Books And Reference Books:

Champu Ramayanam (Balakanda)


Essential Reading / Recommended Reading

1) Champu Ramayanam(Balakanda) of Bhoja by Dr, M. Vasanth Bhat and Dr.T.C. Anandakumar.


2) Champu Ramayan of Bhoja by Mahesh Adakoli
3) Sanskrit Grammar by M.R. Kale
4) History of Sanskrit Literature by Dr,M.S.Shivakumaraswamy.
5) History of Sanskrit literature by Krishnamachari.
Evaluation Pattern

CIA 1 wikipedia assignment


CIA 2 mid semester examination
CIA 3 Wikipedia assignment

TAM321 - TAMIL (2016 Batch)

Total Teaching Hours for Semester:45

No of Lecture Hours/Week:3

Max Marks:50

Credits:2

Course Objectives/Course Description

This paper takes the students to the epic period of Chilappadhikaram in which the celebration of life is shown through festivities and observance of certain customs. The influence myths and puranas are delineated through ThiruvilaiyadalPuranam. The prose work En Suyasarithai by PammalSambandam traces the evolution of Tamil theatre through one of the pioneers and gives an overview of the cultural scene during the early part of 20th century. The Cultural Studies part will have an overview of Indian painting both traditional and modern with special reference to mythology and literature

Learning Outcome

Epics contribute significantly to the understanding of the cultural heritage of any society and the puranas are the examples for the religious beliefs and customs. Performing art forms go through different stages in their growth and it is interesting to know the history from one of the protagonists. The module on Indian painting and its thematic relationship with literature and mythology will provide an experience moving beyond the printed texts


Unit-1


Teaching Hours:20

Epic Poetry and Mythological poems

Indian literature has epics from the pan-Indian perspectives and from individual cultures. This unit will focus on the uniqueness of Tamil classical epic Chilappadhikaram. Thiruvilayadal Puranam emphasizes the value system of the age and reinforce its salient features
Text Books And Reference Books:

Malliga, R et al (ed).Thamilppathirattu.Vol.I Bangalore: Prasaranga,2011


PammalSambandam, En Suyasarithai, Chennai: SandyaPathippagam, 2012

Essential Reading / Recommended Reading

RECOMMENDED READING
Varadarajan, Mu. ThamilIllakkiaVaralaru .New Delhi:SahityaAkademi, 2008
Meenakshisundaram T P, A History of Tamil Literature, Annamalainagar, Annamalai University, 1965
Shanmugam, T K, EnadhuNaatakaVaalkkai, Chennai: Vanathai, 1972
Shanmugam, T K, Natakakkalai, Chennai: NCBH, 1967

Evaluation Pattern

EXAMINATION AND ASSIGNMENTS: There is a continuous evaluation both at the formal and informal levels. The language skills and the ability to evaluate a text will be assessed
This paper will have a total of 50 marks shared equally by End Semester Exam (ESE) and Continuous Internal Assessment (CIA) While the ESE is based on theory the CIA will assess the students' critical thinking, leadership qualities, language skills and creativity
AEN421 - ADDITIONAL ENGLISH (2016 Batch)

Total Teaching Hours for Semester:45

No of Lecture Hours/Week:3

Max Marks:50

Credits:2

Course Objectives/Course Description


The syllabus for the IV Semester is learner-focused, and just like the III Semester introduces the students to different genres in writing from the traditional short stories, essays, poems and a novella. The text selections include a variety of authors and places emphasis on the multiple trajectories of traditions, values and ethnicities. The first unit introduces students to holocaust narratives to throw more light on the historicity of racial and ethnic discrimination. The ideas that each text deals with are pertinent in the current glocal scenario, like identity politics, racism, discrimination, subaltern and minority issues, and the need for ethical and sustainable changes in society. The syllabus, thus, aims at to develop social and political consciousness in the young minds.


Learning Outcome

· The course will equip students to be more proactive ‘global citizens’ keeping with the orientation they receive in all the four semesters.


Unit-1


Teaching Hours:12

Novel


· Viktor Frankl: “Man’s Search for Meaning”(Excerpts)
Unit-2

Teaching Hours:12

Short Story

Short Story


· Anton Chekov: “The Avenger”
· Chinua Achebe: “Marriage is a Private Affair”
· Nadine Gordimer: “Train from Rhodesia”
· Wakako Yamuchai: “And the Soul Shall Dance”

Unit-3


Teaching Hours:12

Poetry


Poetry 12 hrs
· Octavio Paz: “As One Listens to the Rain”
· Jamaica Kincaid: “Girl”
· Derek Walcott: “A Far Cry from Africa”
· Joseph Brodsky: “Freedom”

Unit-4


Teaching Hours:9

Essays


Essay 9 Hrs

· Alice Walker: Excerpts from “In Search of My Mother’s Gardens”


· Hannah Arendt: “Men in Dark Times”
Dalai Lama: Nobel Acceptance Speech

Text Books And Reference Books:

Blends Book II

Essential Reading / Recommended Reading

Viktor Frankl "Man's Search for Meaning"
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 works
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: 3 hrs
Section A: 4 x 5 = 20
Section B: 2 x 15= 30
Total 50

COM431 - PRINCIPLES AND PRACTICE OF AUDITING (2016 Batch)

Total Teaching Hours for Semester:60

No of Lecture Hours/Week:4

Max Marks:100

Credits:4

Course Objectives/Course Description

Provides working knowledge of auditing and inspection of accounts books of companies, firms etc. It also includes legal provisions in this connection as per the Companies Act in India. As a prerequisite, students should have basic knowledge about company, accounts and audit.


Learning Outcome

· To provide working knowledge of the framework of auditing system in India.


· To familiarize and educate the students with the concepts of auditing in India
· To enable the students acquire an understanding of the tools, techniques and procedure of audit.
· To develop an understanding of the duties, responsibilities and liabilities of a company auditor
· To familiarize the students of the audit procedure of different types of undertakings.
Unit-1

Teaching Hours:10

Introduction to Audit

Level of Knowledge: Basic & Conceptual


Origin of audit, meaning, definition, purpose and functions of audit, factors responsible for the growth of auditing, advantages and limitations of audit- Difference between book keeping, accountancy and audit, Objects of Audit– Main object & Secondary objectives, Errors, Location of errors, Position of Auditors in relation to errors & frauds, different types of audit and their relative advantages, statutory audit- partial audit- cash audit- interim audit, balance sheet audit, cost audit and occasions audit;
Investigation- Meaning, difference between Investigation and Auditing; Investigation regarding business purchase and investments
Unit-2

Teaching Hours:6

Preparation Before and Procedure of Audit

Level of Knowledge: Basic & Working


Preparations before audit- preparations by the auditor– considerations at the commencement of audit, audit program, audit files, audit note book, audit working papers. Procedure of audit - adoption of distinctive ticks– Audit in dept-routine checking- Test checking.
Unit-3

Teaching Hours:10

Internal Control, Internal Check & Internal Audit

(A) Internal Control: Meaning, Importance, Elements for internal control. Evaluation of internal control system - Internal control questionnaire;


(B) Internal Check: Meaning, definitions, fundamental principles, internal check as regards wages, cash sales, cash purchases, internal check in a store;
(C) Internal Audit: Meaning, importance advantages and limitations; Differences between Internal audit and statutory audit.
Unit-4

Teaching Hours:8

Vouching

Level of Knowledge: Conceptual & Working


Meaning, definition, importance of vouching, routine checking and vouching, voucher types of vouchers, vouching of receipts, vocation of cash sales, receipts from debtors, bills receivable, proceeds from the sale of investments and buildings; Vouching of payments - vouching of cash purchases - payments of creditors, bills payables, purchase of building, plant and machinery and patent rights, vouching of deferred revenue expenditure - preliminary expenses, cost of issue of shares and debentures, under writing commission.
Unit-5

Teaching Hours:8

Verification and Valuation of Assets & Liabilities

Level of Knowledge: Conceptual & Working


Definition general principles, difference between verification and valuation - Auditor’s position as regards valuation of assets - Verification and valuation of fixed assets- good will- land and building - plant and machinery - patents and trademarks – investments - Current assets - cash in hand, cash at bank, sundry debtors, stock in trade and bills receivable, methods of valuing stock in trade, verification of liabilities, sundry creditors, bills payable, outstanding expenses and contingent liabilities
Unit-6

Teaching Hours:8

Company Auditor and Audit of Limited Companies

Level of Knowledge: Conceptual & Working


Company Auditor:-Appointment, qualifications and removal, powers, duties and liabilities of an auditor- civil and criminal.
Audit of Limited Companies- Audit of financial statements – Balance sheet & Profit & Loss account, Contents of Audit Report – types of report audit reports. Audit of Share Capital and Transfer of Shares, Profits vs. divisible profits - Kinds of reserves - specific, general capital and reserves, duties of an auditor, legal provision and reserves, provisions as to payment of dividend.
Unit-7

Teaching Hours:10

Auditing Standards and Procedures

Level of Knowledge: Conceptual & Working


Mandatory accounting standards issued by institute of chartered accountants of India - professional ethics of an auditor. Auditing Standards and Procedures - an over view generally accepted accounting practices and auditing procedures - statements on standard auditing practices and guidance notes- Computer Based Auditing.
Text Books And Reference Books:

1. B. N. Tandon, (2010), Auditing, New Delhi: S. Chand Co. Ltd.


Essential Reading / Recommended Reading

1. Kamal Gupta, Ashok Arora,(2003), Fundamentals of Auditing ,New Delhi: Tata McGraw Hill


2. D. P. Jain, (2004), Auditing, New Delhi: Konark Publishes 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%
COM432 - FINANCIAL MANAGEMENT (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 fourth semester. It develops an understanding among the students towards corporate financial activities. It helps to study the role and responsibilities of finance manager, finance function, management of finance, accounting and financial information to management for decision making and will cover management of capital, working capital management and dividend policy. As a prerequisite, the students should be having basic knowledge about elementary concepts of finance.


Learning Outcome

· To enable the students to acquire the knowledge of corporate finance.


· To give understanding to the students the various areas of corporate finance.
· To develop knowledge of sources of finance and its management.
To give insight into financial decisions relating to capital structure, working capital, dividend decisions etc.
Unit-1

Teaching Hours:5

Introduction

Level of Knowledge: Conceptual


Meaning - scope and functions of Finance - Financial management – Nature, Characteristic, Functions, Scope & Process - Objectives of financial management – profit maximization - wealth maximization - Time value of money - present value of money – concepts-simple practical problems.
Unit-2

Teaching Hours:10

Financial Decision

Level of Knowledge: Analytical


Sources of financing - capital structure - Factors determining capital structure - liquidity and capital structure - profitability and capital structure - Calculation of E.P.S - Concepts of leverages - operating leverages - financial leverages - combined leverages.
Unit-3

Teaching Hours:15

Investment Decision ? Capital Budgeting

Level of Knowledge: Analytical


Long term and short term investment decisions - capital budgeting - importance – procedure - Factors Determining Capital Budgeting - Steps in Capital Budgeting - Methods of capital budgeting - payback period: Meaning, Advantages & Disadvantages – It’s Applicability (Problems) - Accounting rate of return - Meaning, Advantages & Disadvantages – It’s Applicability (Problems) - Net present value & profitability index - Meaning,
Advantages &Disadvantages– It’s Applicability (Problems) - Internal rate of return - Meaning, Advantages & Disadvantages – It’s Applicability (Problems) - Problems in capital budgeting
Unit-4

Teaching Hours:5

Investment Decision ? Working Capital

Level of Knowledge: Analytical


Internal Meaning - concept of working capital, Need for working capital - types of working capital - Factors affecting working capital - adequacy of working capital - Sources of Working Capital, Management of working capital –Principles of Working Capital - working capital cycle - working capital estimation and calculation
Unit-5

Teaching Hours:8

Management of Cash

Level of Knowledge: Analytical


Meaning of cash - motives for holding cash - Objectives of cash - management of cash - Basic problems - preparations of cash budgets (Cash budget problems)
Unit-6

Teaching Hours:7

Management of Accounts Receivables

Level of Knowledge: Analytical


Meaning of receivables - Meaning of receivables management, purpose of receivables management - Cost of maintaining receivables - Factors affecting - Policies for managing receivables - Factoring services, over and under trading
Unit-7

Teaching Hours:10

Dividends Decision

Level of Knowledge: Conceptual


Dividend decision and valuation of firm - Relevance of dividend policy - Walter model - Gorden model Residual theory of dividend policy - Modigliani and Miller theory - Dividend policy retained earning - Dividend payout ratio - Stability of dividend - Forms of dividend
Text Books And Reference Books:

1. Pandey, I.M. (2010): Financial Management.New Delhi: Vikas Publishing House (P) Ltd.


Essential Reading / Recommended Reading

1. Khan, M.Y. & Jain, PK(2010) Financial Management. New Delhi: Tata McGraw Hill Publishing Co. Ltd.


2. Chandra, Prasanna, (2009) Financial Management. New Delhi: Tata McGraw Hill Publishing co. Ltd.
3. Kulkarni, P.V.(2011) Financial Management. Bombay: Himalaya Publishing House
4. Maheshwari, S.N. (2012) Principles of Financial management.Delhi: Sultan Chand & Sons.
R. K Sharma, Shashi .K Gupta ;(2012) Financial Management.New Delhi: Kalyani Publishers.
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%

COM433 - RESEARCH METHODOLOGY (2016 Batch)

Total Teaching Hours for Semester:60

No of Lecture Hours/Week:4

Max Marks:100

Credits:4

Course Objectives/Course Description

Research Methodology helps the students to accumulate knowledge which are essential for gathering, analyzing and interpretation of the problems confronted by humanity. This paper introduces the nature of Social and Business research, and provides the techniques of research, identification of problem, research design, data collection, sampling, hypothesis, processing, and interpretation of data and preparation of reports. As a prerequisite, students should have a basic knowledge about the concepts relating to research, basic statistics and business.


Learning Outcome

Provide an overview of the research process.

To familiarize the methods and techniques of research.

State clearly their research problem and associated research questions arising, including both descriptive and either explanatory or exploratory questions.

Conduct a literature review of the concepts comprising the research questions.

Set out the main elements of a potential research instrument for testing the hypotheses.

Distinguish between quantitative and qualitative approaches and methods.

To enhance the student in designing research report.


Unit-1


Teaching Hours:8

Nature of Social and Business Research

Level of Knowledge: Basic
Meaning and definition of research; Criteria of good research, social research-objectives, assumptions; deductive and inductive methods; significance and difficulties of Social research. Business research- Research and business decisions. Ethics in research –APA Ethics code.
Unit-2

Teaching Hours:10

Methods and Techniques of Research

Level of Knowledge: Conceptual


Classification of research-According to the intent- Pure Research, Applied Research, Exploratory Research, Descriptive Study, Diagnostic Study, Evaluation Studies, and Action Research- Experimental Research, Analytical Study, and Historical Research. Inter Disciplinary Research and its essentials.
Unit-3

Teaching Hours:10

Problem, Awareness and Selection and Research design

Level of Knowledge: Conceptual


Steps involved for selection of a topic for research study, components of research problem, Definition of Problem, Evaluation of Problem, review of relevant literature, sources of literature Note Taking. Testing of Hypothesis, Errors in Hypothesis
Research Design: - Meaning, definition, Classification of Research Designs. Importance of Research Plan, Contents of a Research Plan.
Unit-4

Teaching Hours:10

Sampling and Sample Design

Level of Knowledge: Conceptual


Meaning of Sample, purpose of Sampling, Sampling Technique – Random Sampling and Non-random sampling, Errors in Sample Surveys – Sampling Errors and Non Sampling Errors
Unit-5

Teaching Hours:12

Methods and Tools of Data Collection

Level of Knowledge: Conceptual


Meaning and Importance of data, Sources of data – Primary Sources and Secondary Sources, Methods of collection of Primary and Secondary data. Tools or instruments of data collection– Observation schedule, Interview guide, Interview schedule, Mailed questionnaire, Rating scale, Check list, Opinionnaire, Document Schedule. Types of Questions – open ended/close ended, Measurement scale – Meaning and types


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