TUMKUR

UNIVERSITY

Proceedings of the meeting of Board of Studies in Business

Management (B.B.M.) held on 18.07.2009 from 11-00 a.m. onwards at
Dr. B.R. Ambedkar Bhavan, M.G. Road, Tumkur University, Tumkur.
Member Present :
1. Prof. B.R. Ananthan

Chairman

2. Prof. R. Srinivasa putty

Member

3. Prof. R.G. Srinivasa

Member

4. Prof. M. Shivalinge Gowda

Member

5. Dr. B. Shekar

Special Invitee

6. Prof. C. Nandisha

Special Invitee

The Chairman Welcomed all the members and tanked them for
their effort and co-operation in the Successful conduct of workshop on
Re-engineering of commerce and Management Courses.
The draft Syllabus framed by the several working groups was
discussed and was fine tuned keeping in mind the interest of different
stake holders.
The Board passed the following resolutions :
a.

To accept the subject matrix for both B.Com and B.B.M. Courses.

b. To Continue the project work in the Sixth Semester of B.B.M.

Course.
c.

To start the work connected with project work in the fifth semester
itself and to submit the report before the commencement of the
sixth semester end examination.

d. To allot 20 marks for internal assessment per subject for both

B.Com and B.B.M. Courses. This 20 marks can be allotted to tests,
Seminars, attendance (10 Marks) and 10 marks for the skill
development activity report. However in case of B.B.M.
Programme 20 marks be allotted for project viva voce.
e.

To give 2 Hours per week work load concession to teachers guiding

project work of the students.

f.

To submit to the University the approved B.Com & B.B.M. Syllabus

for the first two years. (Up to 4th Semester).

g. To finalize the Syllabus of 5th & 6th Semesters in a Separate

meeting to be convened for the specific purpose with in one
month.
h. To request the honble Vice-Chancellor to initiate appropriate
measures to introduce the new syllabus from the current academic
year 2009-10.
i.

To request the University to include Dr. B. Shekar as a full fledged

member as he is the only Senior faculty member in the
Department of Commerce in the University.

j.

To Request the University to circulate the new Syllabus for B.Com

and B.B.M. Courses at the earliest to enable the colleges to plan
the teaching Programme for the current academic year.

k.

To request the University to prepare a gradation list of teachers of

Commerce and management to enable the Board to suggest the
panel of examiners for the ensuing examination.

l.

To request the University to constitute a Separate Board of

Studies for Commerce and management

SEM
NO.
I

PAPE
R
NO.
1.1
1.2
1.3
1.4
1.5

B.B.M. COURSE : SUBJECT MATRIX

LECTUR MARKS
TITLE OF THE PAPER
E
UE
I/A
HOURS
LANGUAGE : KANNADA
04
80
20
ENLGISH
04
80
20
BUSINESS MANAGEMENT
04
80
20
FUNDAMENTALS OF
04
80
20
ACCOUNTING
BUSINESS ENVIRONMENT
04
80
20
2

TOTAL
100
100
100
100
100

1.6
1.7

II

TOTAL

04
04
28

80
80
560

2.1
2.2
2.3
2.4
2.5
2.6
2.7

LANGUAGE KANNADA
ENGLISH
ORGANIZATIONAL BEHAVIOR
FINANCIAL ACCOUNTING
LAW & PRACTICE OF BANKING
QUANTITATIVE ANALYSIS-II
ENVIRONMENTAL STUDIES
TOTAL

04
04
04
04
04
04
04
28

80
80
80
80
80
80
80
560

3.1

LANGUAGE KANNADA
ENGLISH PART A,
BUSINESS COMMUNICATION
ENGLISH PART-B
CORPORATE ACCOUNTING
HUMAN RESOURCE
MANAGEMENT
FINANCIAL MANAGEMENT
SOFT SKILLS FOR PERSONALITY
DEVELOPMENT
COMPUTER FUNDAMENTALS
TOTAL

04
04

3.2
3.3
III

3.4
3.5
3.6
3.7
4.1
4.2

IV

4.3
4.4
.45
4.6
4.7

5.1
5.2
5.3
5.4
5.5
5.6
5.7

VI

6.1

QUANTITATIVE ANALYSIS-I
BUSINESS DECISIONS

LANGUAGE KANNADA
ENGLISH PART A,
BUSINESS COMMUNICATION II`
PART-B
COST ACCOUNTING
MARKETING MANAGEMENT
PRODUCTUION & OPERATIONS
MANAGEMENT
CORPORATE LAW
INDIAN CONSTITUTION
TOTAL

100
100
700

80
80

20
20
14
0
20
20
20
20
20
20
20
14
0
20
20

04
04

80
80

20
20

100
100

04
04

80
80

20
20

100
100

04
28

80
560

100
700

04
04

80
80

20
14
0
20
20

04
04
04

80
80
80

20
20
20

100
100
100

04
04
28

80
80
560

20
20
14
0
20
20
20
20
20

100
100
700

20
20
14
0
20

100
100
700

SERVICES MANAGEMENT
TAX MANAGEMENT
MANAGEMENT ACCOUNTING
BUSINESS RESEARCH METHODS
ENTERPRENTURSHIP AND SMALL
BUSINESS MANAGEMENT
ELECTIVE PAPER I
ELECTIVE PAPER -II
TOTAL

04
04
04
04
04

80
80
80
80
80

04
04
28

80
80
560

INTERNATIONAL BUSINESS

04

80

100
100
100
100
100
100
100
700
100
100

100
100

100
100
100
100
100

100

6.2
6.3
6.4
6.5
6.6
6.7

E-BUSINESS
AGRICULTURE BUSINESS
MANAGEMENT
BUSINESS LAW
ELECTIVE PAPER III
ELECTIVE PAPER IV
PROJECT REPORT & VIVA-VOCE
80+20
TOTAL

04
04

80
80

20
20

100
100

04
04
04

80
80
80

20
20
20

100
100
100

28

560

14
0

700

ELECTIVES
H R M Specialization
1.
2.
3.
4.

HUMAN RESOURCE DEVELOPMENT

INDUSTRIAL RELATIONS
LABOUR WELFARE AND SOCIAL SECURITY
LABOUR LAWS

MARKETING MANAGEMENT :
1. PRODUCT AND BRAND MANAGEMENT
2. SALES AND DISTRIBUTION MANAGEMENT
3. ADVERTISING & MEDIA MANAGEMENT
4. SERVICES MARKETING
FINANCIAL MANAGEMENT :
1. FINANCIAL DECISIONS
2. WORKING CAPITAL MANAGEMENT
3. FINANCIAL SERVICES
4. PORT FOLIO MANAGEMENT
20 MARKS INTERNAL ASSESMENT :
1. ASSIGNMENTS
2. INTERACTIONS, UNIT TESTS, INDUSTRIAL VISITS.

I Sem BBM
1.3 BUSINESS MANAGEMENT
4

4 Hours

Unit I :Introduction Meaning & Definitions of Business Nature & Scope of Business

(Commerce, Trade, Aids to trade) Objectivies of Business Forms of Business ownership.

12 Hours
Unit II : Introduction to Management :- Meaning & Definitions Nature of Management
Scope and functional areas of management Management as a Science, Art Profession
Administration V/s Management Principles of Management contribution of F.W. Taylor, Henry
Fayol, P.F. Drucker, recent management thinkers (in brief).
10 Hours
Unit III : Planning :- Meaning & Definition Significance Planning Process Types of plan
Decision Making Forecasting MBO & MBE

12 Hours

Unit IV : Organizing & staffing : Meaning & Definitions Principles of Organizing

Organizational Hierarchy Types of Oraganisation Structures Line, Staff, Functional
Committees Formal & Informal Organizations Departmentation Centralization &
Decentralization Span of Control Authority & Responsibility Delegation of Power chain of
Command Co-ordination.
Staffing : Process of Staffing Recruitment & selection Training, Promotion, Transfer.

10
Hours

Unit V : Directing : Meaning & Definitions of Directing Leadership styles Co-ordination :

Meaning & Definitions Importance Techniques of Co-ordination.

06 Hours

Unit VI : Controlling : Meaning Steps in control Essential of a sound control system

Techniques of Control.
Skill
1.
2.
3.
4.

Development
Compare various form of Business Ownership
Prepare a Diagram of Decision making in any organization
Prepare an organization chart of any concern
Collect the information on recent management thinkers.

Book for reference :

Koontz & rDonnell
Reddy & Appannaiah
L.M. Prasad
J.S. Chandan
Sharma & Gupta
Chunavalla & Srinivasan
T.N. Chobra
R.S. Davar
B.R. Ananthan and B.G. Satyaprasad

Management
Essential of Management
Principle of Management
Management Concepts & Strategies
Principle of Management
Management Principle & Practice
Principles of Management
The Process of Management
Business Management

BBM I Semester
1.4 BBM I Semester Fundamentals of Accounting
Unit 1.
Meaning of accounting - accounting concepts and conventions basic concepts of
double entry system of book-keeping- preparation of journal and ledger

10 Hours

Unit 2.
Subsidiary books purchase book sales book purchase returns book sales returns
book bills receivable book bills payable book cash book (problems on purchase
book, sales book and three column cash book only) 10 Hours
Unit 3.
Bank Reconciliation Statement (excluding over draft).

10 Hours

Unit 4.
Preparation of Trail balance types of errors rectification of errors adjustment
entries (Problems on preparation of trial balance only

5 Hours

Unit 5.
Preparation of final accounts of sole trading concerns trading account profit and loss
account & balance sheet

15 Hours

Unit 6.
Depreciation accounting meaning causes methods problems on straight line
method and reducing balance methods only

10 Hours

Skill Development :
Collection of invoice and drafting of invoice with imaginary figures

Identifying the nature and type of accounts

Preparation of debit and credit notes with imaginary figures

Preparation of correct trial balance from the given wrong trial balance

Preparation of bank reconciliation statement with imaginary figures

Prepare a chart showing suitability of different methods of depreciation in relation

to different assets

Books Recommended :
6

1. Advanced Accountancy

Shukla and Grewal

2. Basic Financial Accounting -

S.P. Jain & Narang

3. Fundamentals of Accounting

S.N. Maheswari

4. Fundamentals of Accounting

B.S. Raman

5. Fundamentals of Accounting

Appannaiah and Srinivasa Putty .R

BBM I Semester
1.5 BUSINESS ENVIRONMENT
UNIT 1
10 Hours
Business Environment meaning & Definition, Scope & Nature. Significant for
economic policies, Decisions in Origination.
UNIT 2
10 Hours
Global Environment Nature of Globalization, Manifestations of Globalization,
Challenges of Globalization, Strategies for going global, WTO, Trading blocks, Regional
Integration.
UNIT 3
10 Hours
Natural Environment Impact of natural environment on business, climatic
conditions, Topography, Geographical factors.
UNIT 4

Hours
Technological Environment Meaning & features, Impact of Technology,
Technology & Society, Management & Technology.
UNIT 5
12 Hours
Social & Political Environment Social values, Tradition & customs, Culture.
Political institutions, Legislature, Executive, Judiciary. Role of Government in Business.
Rationale & Extent of state Intervention.
UNIT 6
10 Hours
Economic Environment characteristics of Indian economy. Factors affecting
economy, economic recourses natural, Industrial & Technological. Impact of LPG on
7

Indian Business.
UNIT 7
4Hours
Government policies Impact of Fiscal, monetary, EXIM policy & Industrial policy
on business (latest policy measures)
REFERENCE BOOKS:
1. Business Environment
2. Business Environment
3. Business Environment
4. Business Environment

FRANCHIS CHERINULLUM
Dr. K. ASWATHAPPA
S. ADIKARI
K. CHIDAMBARAM

BBM I Semester
1.6 Quantitative Analysis
Unit 1. Set Theory
Definition of set representation of sets types of sets laws of sets set operations
venn diagrams business application of set theory
08 Hours
Unit 2. Matrices & Determinants
Meaning and types of matrices addition, subtraction, multiplication of two matrices transpose of a matrix minors and co-factors inverse of a matrix properties of
determinants evaluation of determinants (simple problems) solving equations by
Cramers Rule
14 Hours
Unit 3. Progressions
Arithmetic Progressions - finding nth term of an AP sum to n terms arithmetic
mean geometric progression finding nth Term of a G.P. sum to n terms
geometric mean.
12 Hours
Unit 4. Commercial Arithmetic
Simple interest Compound interest bills discounting true discount bankers
discount banker gain ratio & proportions
12 Hours
Unit 5. Theory of Equations:
Linear equations quadratic equations solutions of linear and quadratic equationssolutions of systems of linear equations in the two variables business applications
8

equations
14 Hours
Skill Development
Application problems on set theory

Draw venn diagram of possible sets considering different features of your class

Application problems on matrix algebraic

Application problems on progressions

Calculation of interest on monthly, quarterly and half yearly and annual basis

Calculation of true discount, bankers discount and bankers gain assuming a

certain amount

Collecting information about calculation of interest in banks on various types of

deposits

Books for reference :

1. Business Mathematics

Sanchetti & Kapoor

2. Business Mathematics

Madappa & Sreedhara Rao

3. Business Mathematics

Dorai Raj

4. Quantitative Techniques

B.H. Suresh

5. Commercial Arithmatic

Aggarwal

BBM I Semester
1.7 BUSINESS DECISIONS
Unit -1
10 Hours
Introduction: Meaning of Decisions Features & Importance Basic Concepts of
Business decisions factors influencing business decisions
Unit -2
10 Hours
Demand Forecasting: Meaning and significance
Methods: a. Survey of Buyers intention.
b. collective opinion
c. Trend projection
d. Economic indicator
Demand forecasting for a new products Demand forecasting least square methods
9

(problems)
Unit -3
12 Hours
Production and cost analysis : Concepts of production function - Laws of returns of
scale Economics of scale.
Cost concepts : Fixed and variable cost, Explicit an implicit cost Marginal and average
cost opportunity cost - Problems on cost behavior
Unit -4

Hours
Market structure : Perfect competition, Monopoly, Monopolistic competition, Oligopoly,
Duopoly features.
Unit -5
10 Hours
Pricing : Pricing policies cost plus pricing, Marginal cost pricing Illustrations &
problems
Unit -6

10

Hours
Business cycles : Stage of Business cycles Effects of Business cycles Measures to
control business cycles.
Skill Development
1. An Illustration on Calculations of opportunity cost and economic profit.
2.

Preparation of Questionnaire to elicit the opinion consumer durables and FMCG.

3.

Construction of Return of Scale curve.

4.

Separation of fixed and variable cost from total cost and deriving marginal cost
from total cost.

Book for reference

1. Managerial Economics

Varsheney & Maheswari

2. Pricing strategies

Oxenfeidt

3. Economic theory and operations -

Baumol

4. Marketing

Philip Kotler

5. Cost Accounting

Nigam & Sharma

6. Marketing

Rajan & Naiv

10

7. Principles of Management -

C.M. Prasad

8. Financial Management

Khan & Jain

II Semester
2.3 ORGANIZATIONAL BEHAVIOUR
Unit - 1
Organizational Behavior : Meaning and Definition Significance scope Nature of OBApplication of OB in Management contributions of other disciplines.
08 Hours
Unit 2
Perception of Attitude : Meaning and definitions perceptual process-factors in
influencing perceptionAttitude : Meaning & Definition components of Attitude Attitude and Behavior
Attitude formation & its measurements.
10 Hours
Unit 3
Learning : Meaning & definition Principles of learning Reinforcement observational
learning Cognitive learning OB modification Process Reward systems.
10 Hours
Unit -4
Motivation : Meaning and definition Nature process theories of Motivation
Maslows need Hierarchy theory Herzbergs two factor theory Mcgregors x and y
theory Financial and Non-Financial incentives Job Enrichment.
12 Hours
Unit 5
Personality and Leadership : Determinants of Personality Personality attributes
influencing organization Behaviour Leadership styles Types of Leadership.
10 Hours

Unit 6
Group Dynamics and organizational change & Development : Meaning and definition of
group Types of group Group and individual Behavior Organizational change
Change process types of changes Factors influence change Organizational
11

Development & its techniques.

10 Hours
Skill Development
List out the determinants of Personalities.
List out the Determinants of perception.
Out line the attributes of an Ideal leader.
Reference Books
1.

Organizational Behavior

V.S.P. Rao and Narayan

2.

Organizational Behavior

K. Aswathappa

3.

Organizational Behavior

4.

Organizational Behavior Behavior

Sharma and Gupta

Subba Rao

BBM II Semester
2.4 Financial Accounting
Unit 1. Consignment
Meaning of Consignment proforma accounts sales problems on consignment (at
cost price only) normal loss and abnormal loss
15 Hours
Unit 2.
Royalty accounts meaning concepts minimum rent short workings recoupment
of short workings sublease problems on royalty accounts (Excluding sub lease)
10 Hours
Unit 3.
Hire Purchase meaning features sale Vs Hire purchase problems on hire purchase
(excluding hire purchase & installment system problems on installment system
10 Hours
Unit 4.
Insurance claims calculation of loss of stock including average clause preparation of
statement of claims (excluding abnormal loss).
10 Hours
Unit 5.
Accounting Standards Meaning features
accounting standards
12

- Listing of Indian & International

5 Hours
Skill Development :

Collection of proforma invoice and preparation of account sales with imaginary

figures

Collection of hire purchase agreement and filling the same

Calculation of cash price and interest under installment account

Collection of specimen of fire insurance claim form

Books Recommended :
1. Advanced Accounts Volume 1

B.S. Raman

2. Advanced Accounts

S.N. Maheshwari

3. Financial Accounting

Anil Kumar, Mariyappa and Rajesh Kumar

4. Basic Financial Accounting -

S.P. Jain & Narang

5. Advanced Accountancy

6. Financial Accounting

Shukla & Grewal

R. Srinivasa Putty and H.R. Appannaiah

II Sem B.B.M.

2.5 LAW & PRACTICE OF BANKING

OBJECTIVES :
UNIT -1 : Banker and Customer
Introduction- Meaning of the terms Banker and customer. General and Special
relationship between banker and customer.

(6 hrs)

UNIT-2 :
Types of Customers and Accounts Holders Procedure and Practice in Opening and
Operation the accounts of customers : Minors, Joint account Holders HUF. Partnership
firms, Joint Stock Companies.

(15 hrs)

UNIT 3
Paying Banker : Meaning and Functions of Paying Banker Protection to the paying
Banker Dishonour of cheques and consequence of Wrongful dishonor.
(12 hrs)
UNIT 4 Collecting Banker
Meaning and functions of collecting Banker, Collecting Banker as Holder for value
payment in due course.
13

Different types of Endorsement and Forged Endorsements, Crossing of Cheques

(12 hrs )
UNIT 5: SERVICE TO CUSTOMERS
Remittance of funds by Demand Drafts, Mail Transfers, Core banking facilities.
Safe Deposit Lockers Standing Instructions Credit and Debit Cards

(5 hrs)

UNIT 6 BANK ADVANCES :

-

Principles of Bank Ledning ,

Forms of Bank Advances, Un secured and Secured Advances,

Non performing Assets

(10 hrs )

Skill Development
-

Collect (Photo copy) of A/c opening form for SB a/c & current a/c.

Collect pay-in-slip for SB A/c & current A/c.

Draw a specimen of a cheque and a Demand Draft,

Draw different types of Endorsements of cheques,

List customer Services offered by atteast 2 banks of your choice.

Books for Reference

1. Maheshwari .S.N.

anking Law & Practice

2. Lan Nigam .R.M.

aw & Practice of Banking

3. Shekar .K.C.

4. Indian Institute of Publications

Banking Theory Law & Practice

:

Commercial Banking Vol. 1,2 &3

II BBM Semester
2.6 Quantitative Analysis II
Unit -1 : Statistics Meaning Definition Scope Importance Function (2 hrs)
Unit-2 : Collection of data Method of Collecting primary data. Classification and
Tabulation. Graphs Histogram, Ogive curves and pie chart
(6 hrs)
Unit-3 : Measures of central Tendency Types of averages A.M. (Simple and
weighted) Median Mode (without grouping ) G.M. & H.M. (individual observations
only)

(14 hrs)
14

Unit -4 : Measures of Dispersion Range Q.D. M.D. & S.D. Co-efficient of skewness
(Karl peasons & Bowleys Methods only)

(14 hr)

Unit -5 : Correlation analysis Meaning Utility Types Karl Pearsons Co-efficient

correlation Spearmans Rank Correlation. Regression Analysis : Meaning , equations.
(14 hr)
Unit 6 : Index Numbers Meaning Uses Steps in construction of index Numbers
Simple and weighted Index Lasperres paasches fishers TRT & FRT. Construction of
consumer price index Aggregate expenditure method & family budget method.
(10 hr)
Skill Development
1. Preparation of statistical table of students of your college showing course wise,
class wise, section wise and sex wise.
2. Preparation of pie chart for central and state budgets. (5 heads)
3. Taking the previous semesters result of the students own class and finding mean
& median marks in two subjects and making comparison.
4. Refer recent newspaper and take the stock prices of any two companies for a
period of 10 days & find which companies share is
(1) More variable

(2) More consistent

Visit agricultural department and collect data about production of agriculture products
for the last 10 years and fit a straight line tend on a graph sheet.
Books for Reference
1. Statistical Method

S.P. Gupta

2. Statistics

Sanchetti & Kapoor

3. Statistics

D.N. Elbence

4. Statistics

Pillai & Bagavathi

5. Statistics

S.C. Gupta

III Semester BBM

15

3.2 BUSINESS COMMUNICATION-1

UNIT
I
02 hrs.
Introductory : Meaning of Communication and Business Communication. Objectives of
communication, Methods of communication ; Media of communication; Channels of
communication; Barriers to communication.
UNIT
II
06 hrs.
Essential of a Business Letter : The qualities of a good business letter. The structure of a
Business Letter; Layout of a Business Letter ;the indent form; the full block form the
modified block form; the Semi-Block form; the hanging paragraph form; the NOMA
form; types of business letters.
UNIT-III
12 hrs.
Purchase Letters : Enquiries Replies to Enquiries Orders Replies to Orders
Complaints and adjustments.
UNIT-IV
10 hrs.
Sales Letters : Drafting of sales letters, Circular Letters and Status Enquiries, Circulars
regarding :
a) Opening of a new branch
b) Shifting the business to a new premises
c) Obtaining an agency
d) Changes in constitution of a firm
e) Admission an retirement of a partner.
SKILL DEVELOPMENT
A minimum of 5 exercises to be record on Purchase and Sales correspondence.
BOOKS FOR REFERENCE :
1. R.O. Sharma and Krishna Mohan :
2.
3.
4.
5.

Business Communication and Report

Writing. TMH, NEW DELHI.
Ramesh and Pattana Setty
:
Effective Business English and Correspondence
Majumbar
:
Commercial Correspondence
Urmila Rai
:
Commercial Correspondence
Pink and Thomas
:
English Grammars, Composition and Correspondenc
BBM III Semester
3.3 CORPORATE ACCOUNTING

Unit 1. JOINT STOCK COMPANIES : Meaning , Essential Features shares and

Debentures (theory only)
16

04 hrs.
Unit 2. ISSUE OF SHARES : Problems on issue and allotment of shares including issue
to the vendors and promoters. Forfeiture and re-issue of shares.
10 hrs.
Unit 3. FINAL ACCOUNTS OF JOINT STOCK COMPANIES : (Both manufacturing and
trading companies). Preparation of final accounts as per the new regulations.
Unit 4. ACCOUNTING FOR AMALGAMATION

12 hrs.
(as per AS-14): Accounting under

purchase and Merger Methods. Purchase consideration under Net Assets and Net
Payments Method only. Journal Entries, and Ledger Accounts; preparation of Balance
sheet after amalgamation (excluding inter company holdings)
24 hrs.
Unit 5. INTERNAL RECONSTRUCTION : Meaning, Forms of Reconstruction, Capital
Reduction Journal Entries for capital Reduction, Preparation of the Balance sheet after
reconstruction.
10 hrs.
SKILL DEVELOPMENT :
1. Collection of share application form.
2. Collection of final accounts of a company.
3. Chart showing different types of companies.
4. Preparation of company Final Accounts with imaginary figures.
5. Calculation of purchase consideration and its discharge under Net Assets and Net
payments Method.

Books Recommended
1. Corporate Accounting

S.N. Maheswari

2. Corporate Accounting II

B.S. Raman

3. Company Accounts

R.L. Gupta and Radhaswamy

4. Corporating Accounting

Jain and Naragg

5. Advanced Accounting

Shukla and Grewal

6. Corporate Accounting

R. Srinivasa Putty, Appannaiah and Reddy

7. Corporate Accounting

Anil Kumar, Rajesh Kumar and Mariyappa

BBM III Semester

17

Paper : 3.4 HUMAN RESOURCE MANAGEMENT

OBJECTIVES :
The objective of the subject is to help students to understand basic elements of
Human Resource Management.
UNIT I

HUMAN RESOURCE MANAGEMENT

Meaning, importance, objectives, functions of HRM Role HR managers

Evolution of HRM, - HR organizational set up HR systems.
UNIT -2

10 hrs

Recruitment Meaning, sources and methods. Steps in selection Types of tests

and interviews. Induction and Placement meaning and objectives.
UNIT -3

10 hrs

Training Meaning, objectives, need and methods. Identification of training

needs. Promotion Meaning, purpose, basis for promotion. Transfer Meaning, reasons
and types.
UNIT -4

10 hrs

Performance appraisal Meaning, Objectives, methods and limitations. Wage and

salary Meaning Techniques of wage fixation. Factors affecting wage and salary
administration, Incentives meaning and methods of calculation, Fringe benefits;
meaning, types and objectives.
UNIT -5

10 hrs

Job evaluation meaning, advantages, methods of job evaluation. Meaning of job

design, job rotation, Job description, job specification, Job enlargement, Job enrichment,
Grievance. Absenteeism and labour turnover, - causes and remedies. Meaning of
separation, Layoff, Retrenchment, Dismissal and suspension.
UNIT -6

12 hrs

Fatigue, monotony and boredom meaning, causes and remedies. Industrial

accidents causes and remedies. Morale methods to measure, morale and
productivity, ways to increase morale. Industrial disputes causes, methods to resolve.
18

SKILL DEVELOPMENT :
Visit any organization and analyze the personnel policies prevalent in the
organization and analyze the pros and cons.
Students can go for a survey to understand the satisfaction level of employees on
HR policies in any organization and can submit a mini project.
Draft a nage sheet of an organization with imaginary figures.
Books for reference
1. Personnel Management

C.B. Mamoria

2. Personnel Management

Ashwathappa

3. Personnel Management and industrial relations

P.C. Tripathi

4. Human Resource Management

P. Subbarao

5. Human Resource Management

G.B. Gupta

6. Human Resource Management

S.S. Khanka

7. Personnel administration and Industrial relation

Dah Yoder

8. Personnel administration and Industrial relation

Edwin flippo

III Sem BBM

3.5 FINANCIAL MANAGEMENT
Unit 1
Financial Management : Meaning and Definition, Nature and Scope
Objectives of Financial Management Role / functions of Financial manager.
10 hrs.
Unit 2
Time Value of Money : Present value Future value (Simple problems only)
8 hrs.
Unit 3
Risk and Return : Meaning types of Risks Risk & Return Relations Decisions
areas involving risk and return (Theory only)
8 hrs.
Unit 4
Source of Finance : Short term and long term sources Merits and Demerits of
each source.
8 hrs.
Unit 5
Leverages : Meaning, importance, types simple problems on operating,
financial and combined leverages.
16 hrs.
Unit 6
19

Capitalization : Meaning, Theories of capitalization. Over capitalization and

under capitalization meaning, causes and remedies.
10 hrs.

BOOKS for references:

Fundamentals of Financial
Fundamentals of Financial
Fundamentals of Financial
Fundamentals of Financial
Fundamentals of Financial

Management
Management
Management
Management
Management

:
:
:
:
:

James C. Van Horne

Kahn and Jain
Maheswari .S.N.
I.M. Pundey
R.K. Sharma & Shashi, K. Gupta

Skill Development
1. Visit an organization & discuss and record functions of financial manager of that
organization.
2. With the help of imaginary figures ascertain P.V. and F.V.
3. List out the areas where decisions are based on risk and return.
4. With the help of imaginary figures compute operating, financial and combined,
operating, financial leverage.
5. With the help of financial statements of an organization identify whether it is over
capitalized or under capitalize
BBM III Semester
3.6 SOFT SKILLS OF PERSONALITY DEVELOPMENT
Unit

-1

5 hrs.
Attitudes :Types of Attitudes, Formation importance of positive attitudes steps
in developing positive attitudes
Unit

-2

10 hrs.
Goal Setting and Time Management : Goals importance of

goal setting

periodicity in goal setting short, medium, long term-methods to achieve set goals
Activity in goal setting techniques of Time management prioritization of activities
awareness of time wasters and how to avoid them.

20

Unit

-3

10 hrs.
Creativity : The Creative mind-importance of creativity-Elements of Creativity
Influence of Flexibility Factors influencing creativity Methods of enhancing creativity
techniques of creativity Brainstorming attributes listing etc. General ideas in
creative problem solving creativity exercises and games.
Unit

-4

5 hrs.
Stress Management : Definition General Principles of Stress Management
linkage between stress and time management identification of the sources of stress
measure to manage stress.
Unit

-5

20 hrs.
Communication Skills: Definition Significance disasters of non-communication
communication Gap process of communication forms of communication listening
skills active and attentive listening benefit of listening Body Language Right
Posture its importance effects of right body language.
Unit

-6

10 hrs.
Emotional Intelligence : Emotional Intelligence concepts and definitions
Elements of EI-Organizational Application audience Exercises and analysis conflict
Management.
Interpersonal Relationships : Significance of interpersonal relationships in
personal life Tips to enhance interpersonal relationships / cross culture, ethnic groups,
Team Building, Group dynamics.

Skill Development :
21

Extempore speeches, just a minute.

Conducting Stress Interviews.

Creative Exercise, Role play.

Books for Reference :

1. Public Speaking Collins.
2. Your Personal Pinnacle of Success
3. Self development

- D.D. Sharma

- Devesh.

IV Semester BBM
4.2 BUSINESS COMMUNICATION - II
Unit
10 hrs.
Business Letters
A) Collection Series _Letters to Customers Regarding Dues_Following.
B) Letters to Banks Regarding Overdrafts.
C) Letters to Insurance Companies Regarding Payment of Premium, Renewal of
Insurance Policy Claims and Their Settlement.
Unit

-I

-II

5 hrs.
Personnel Correspondence :
A) Job Applications : Preparing Bio-Data / C V and Resume : Covering Letter for A Job
application.
B) Letters Calling Candidates for Written Test, Drafting Interview Letters ;
Appointment Letters.
C) Employee Disciplinary Matters; Show Cause Notice : Charge Sheets : Letters of
Dismissal And Discharge.
Unit

-III

5 hrs.
Inter-Departmental Communication : Internal Memos, Office Circulars, Office
22

Orders Office Notes, Communication with Regional / Branch Offices.

Unit

-IV

5 hrs.
Modern Communication Devices : Internet Tele Conferening Cellular Phones
E-Mail Computers Laptops Wonr Processing DTP E Commerce Photo Copies.
SKILL FOR REFERENCE :
1. R.O. Sharma and Krishna Mohan :Business Communication and Report Writing.
TMH, NEW DELHI.
2. Ramesh and Pattana Setty
: Effective Business English and Correspondence
3. Majumdar
: Commercial Correspondence
4. Urmila Rai
: Commercial Correspondence
5. Pin and Thomas
: English Grammars, Composition and Correspondence
6. Madhukar
: Business Communication.

BBM IV Semester
4.3 Cost Accounting
Objective : To familiarize the students with the costing terminology, principles and
applications of costing methods, techniques to the business enterprises.
Unit 1. Function, Scope, Cost concepts :

12

Hours
Definition of cost, costing, cost accounting, and cost accountancy limitations of
financial accounting distinctions between financial accounts and cost accounts
classification of cost cost unit, cost centre preparation of cost sheet tender &
quotations.
Unit 2. Materials :

10

Hours
Classification of materials purchasing procedure material control Levels setting
EOQ ABC Analysis perpetual inventory system periodical inventory system JIT
function of stores department bin card.
Methods of pricing of material issues FIFO, LIFO, simple average and weighted average
23

methods.
Unit 3. Labour Cost :

12

Hours
Direct & indirect labour time keeping and time booking methods of remunerating
labour time rate and piece rate systems Halsey and Rowans premium plan idle
time and over time : Meaning and treatment.
Unit 4. Overheads :

14

Hours
Classification of overheads allocation and apportionment of overheads basis of
apportionment primary distribution summary secondary distribution summary
(Repeated distribution method only)

- Absorption of overheads (Machine hour rate

only)
Unit 5. Methods of Cost Accounting

16

Hours
a. Process Costing (excluding inter process profits, equivalent production, joint and
by products )
b. Contract Costing (simple problems only)
Skill Development :

List methods of costing adopted by industries located in your region

List materials consumed in any tow organizations of your choice

Draw a specimen of purchase requisition format

Draw specimen of bin-cards

Draw specimen of stores ledger

Draw specimen of wage sheet / pay roll with imaginary figures

Books for reference :

1. SP Jain & KL Narang, Cost and Management Accounting
2. Prabhu Dev, Cost Accounting
3. Nigam, Theory and Techniques of Cost Accounting
4. MY Khan & PK Jain, Management accounting
5. B.M. Lall Nigam & I.C. Jain, Cost Accounting Principles and Practices
6. Dr. S.N. Maheswari, Elements of Management accounting
7. Edward B Deakin & Michael W Maher, Cost Accounting
24

8. Jawahar Lal, Cost Accounting

9. M.N. Arora, Cost Accounting
4.4 MARKETING MANAGEMENT
UNIT -1
1. Introduction : Meaning definition Nature Scope Function of Marketing
Concepts of Marketing Approaches to study of Marketing Marketing
mix.
8 hrs.
2. Marketing Environment : Elements of Micro and Macro Environment
Market Segmentation Basis for Segmentation.
8 hrs.
3. Consumer Behavior : Consumer concept Buyer Customer factors
influencing consumer Behavior Buying decision making process. 8 hrs.
4. Product : Types of Products Product Mix Product Life cycle New
Product development Packaging Branding, Labeling (for meaning only)
10 hrs.
5. Pricing : Price Factors influencing pricing pricing policy methods of
pricing.
8 hrs.
6. a. Promotion : Promotion mix Advertising Sales Promotion publicity
personnel selling Public Relations.
b. Channels of distribution : Physical distribution Types of channels
factors in influencing channel decision.
18 hrs.
Reference :
1. Principles of Marketing

Philiph Kotler

2. Marketing Management

Ramaswamy and Namakumari

3. Marketing Management

Karunakaran

4. Marketing Management

Chunawala

5. Marketing Management

J.C. Gandhi

Skill Development
1. Survey a Retail outlet to analyze the selling approach.
2. Scan the market environment for IT solutions in your area.
3. Segment Mobile phone market.
4. Visit a rural area study the brand awareness of a product of your choice.
5. Examine the users / buyers response for price hike in the market.
6. Evaluate the distribution channel of any organization.

25

VI Semester BBM
4.5 Production & Operations Management
Chapter 1 : Introduction : Meaning & Definition, Scope Nature of Production &
Operations Management.

(4

hours)
Chapter 2 : Plan Location & Plant Layout : Meaning and definitions Factors affecting
Location. Principles of plant location. Cost factor in Location rural & urban criteria.
Principles of Plan Layout : Space requirement Organization of Physical facilities :
Building, Sanitation, Lighting, Air Conditioning, Safety, etc.
Industrial Automation : Meaning & advantage, CAD, CAM, CIM (Concepts only)
(12 hrs)
Chapter -3 : Production Planning & Control : Meaning & Definition. Objectived of PPC,
26

Process of PPC, Capacity Planning, Controlling, Schedulling, Routing.

(10 hours)
Chapter 4 : Quality Control : Meaning & Definition of Quality & Quality Control.
Quality Management. Control charts, Acceptance Sampling Procedures.
Quality circle, Total Quality Management., ISO criterias. PERT & CPM (in brief)
Time & Motion study : (Meaning only)

(12 hours)

Chapter -5 : Materials Management : Meaning & Definition.

Purchasing, Selection of Suppliers, Inventory Mgt. Materials Handing, equipments
Selection.
Criterias : Standardization, Codification, Simplification. Inventory Control, Value
anlaysis, Value Engineering & ergonomics.

(12 hours)

Chapter 6 : Maintenance Mgt. : Meaning & Definition, Types Break down, Spares
Planning & Control, preventive roution relative advantages. Maintenance scheduling.
Modern Scientific Maintenance methods
Industrial Waste Management : Scrap Surplus disposal, solvage & recovery.
(10 hours)

Skill Development :
1. Visit a Factory & observe the PPC & Report it.
2. Bringout the Foundation of Quality Circle.
3. Write note on : ISO specifications.
4. Write note on waste disposal of a concern.
5. Observe the Pollution Control Techniques.
Books for Reference :
Production & Operation Management

S.N. Chary

Production & Operation Management

K. Aswathappa

Production Management

K.K. Ahuja

Production Management

L.N. Agarwal

Production Management

C.N. Sonhaki

27

IV Sem BBM
CORPORATE LAW
Paper 4.6
UNIT 1 : Joint Stock Companies
a) Nature of Company, Meaning & Definition of Company Characteristics of
Company, Scope of Corporate Law, Salient Features.
b) Kinds of Companies :- Limited & Un Limited, Private & Public, Statutory
Companies.
(8 hours)
UNIT -2 : Formation of Company
a) Formation of Company : Promotion, Incorporation, Capital Subscription,
Shares Law relating to transmission of Shares & transfers.
Commencement of Business
b) Basic Documents : Memorandum of Association, Articles of Association,
Preparation prospectus statement in liers of prospectus, Certificate of
Incorporation, Certificate of Commencement of Business.
UNIT -3 : Corporate Law on Meetings
Requisites of a valid meeting, statutory meeting
Annual General Body Meeting.
Extra ordinary Meeting.
-

Meetings of Board of Directors.

Resolutions Ordinary & Special.

UNIT 4 : Securities & Exchange Board of India

Objects, Provisions, Establishment of the SEBI
Guidances on Issue of Shares & Debentures.
UNIT 5 : Winding up Proceedings, Modes of Winding up.

28

Skill Development :
1. Drafting of Memorandum of Association, Share certificate, Resolution, Minutes,
Meeting Notice.
2. Organizing mock meeting of Board of Directors, Recording of Proceedings.
3. Prepare a list of SEBI Guidelines with regard to IPO, Listing of Securities.
Book for Reference :
1. Elements of Co., Law

Reddy & Appannaiah

2. Principles of Co., Law

M.C. Shukla

3. Lectures on Company Law

Shah

4. Business Law

N.D. Kapoor

5. Company Law

S.C. Kuchhel

V Semester BBM
5.1 Services Management
Objectives :- To familiarize students with different services and prepare them with
requisite skills to manage these services.
Unit 1
10 Hours
Introduction Meaning & Definitions of Services Characteristic features of services Types &
Classification Differences between goods and services growth of service sector Role of
Services in an Economy.
Unit 2
12 Hours
Tourism Management : Introduction Concepts Nature and Significance of Tourism Impact
of Tourism Market segmentation in Tourism Tourism Packages,
Management of Travel Service : Role of Travel Agencies & Travel Organisations Tour
operations Tourist Guide Modes of Transportation Airlines, Water, Road & Railway.
Management of Hotel Industry : Hotels, facilities The Guest Cycle Classification of
Hotels, marketing mix in Hotel
Unit 3
10 Hours
Health Care Services : Introduction to Hospitals Development of Hospitals Facilities
Personnel Administration Types of Hospitals Hospital Service Extensions Pharma, Midwife,
Marketing of Medical Transcription.
Unit - 4
10 Hours

29

Insurance Services : Meaning and Definitions Nature Principles of Insurance Types of

Insurance Life Insurance General Insurance Fire, Marine IRDA Guidelines on Insurance
business.
Unit 5
10 Hours
Hire Purchase and Leasing : Meaning and Definitions Nature Types Documents and
Procedures.
Leasing : Meaning & Definition Nature Types Documents and Procedures.
Unit 6
8 Hours
Mutual Funds Services & Chit fund Meaning & Definitions Nature Types of Mutual funds &
Chit funds.
Skill Development :
1. Visit a hotel and give an account of facilities provided to tourist.
2. Interact with a tour operator and try to understand the elements of tourism management.
3. Outline the proforma of Medical Transcription.
4. List out different Health Care Services.
5. Visit a Hospital and write a note on Hospital Administration.
6. Develop a Tourism package for 3 / 7 / 15 days.
Books for Reference :
1.
2.
3.
4.
5.
6.
7.

Shankar Ravi
Services Management
Lovelock, Christopher Services Marketing
Dr. Shajahan. S.
Services Marketing (Concept, Practice & Cases)
Vasanthi, Venugopal & Raghu.V.N.- Services Marketing
Taxmann
Banking Law and Practice
Vasanth Desai Indian Financial System
Venkataramana
Services Management

V Semester BBM
5.2 Income Tax
Objective : To enable the students to understand various provisions of Income Tax Act
pertaining to computation of Income.
Unit 1 Introduction
6 Hours
Brief history of Income Tax in India, Definitions , Basic concepts Income, Agriculture Income Person U/s 2 (31) , Assessee Assessment - Assessment year Previous year Income
Heads of Income Gross Total Income Total Income.
Unit - 2 Residential Status and Incidence of Tax
6 Hours
Determination of residential status of Individual only Incidence of Tax - Exempted Income U/s
10
Unit - 3 Income from Salary & House Property
24 Hours
Computation of Income from Salary (Excluding retirement benefits) Simple problems, Income
from House Property Introduction Annual value under different situations Deductions under
section -24, Simple Problems.

30

Unit - 4 Income from Business / Profession

14 Hours
Computation of Profits and gains from business and profession ( Excluding Under - valuations
and Overvaluation of Stock Problems ) .
Unit - 5 Income from Capital Gains
Meaning - Types of Capital Gains capital assets ( Theory only )

05 Hours

Unit - 6 Set-off and Carry Forward of

05 Hours
Set off and carry forward of losses Deductions from gross total income u/s 80C, 80E, 80G.
Skill Development :

Filling up Form 16.

Filling up ITR I Form.

Preparing perquisites Chart.

Preparing Exempted Incomes Chart.

Suggested Readings :
1.
2.
3.
4.
5.

Income Tax Law & Accounts Dr. H.C. Meharotra

Income Tax Gour & Narang
Income Tax Law & Practice Maheashchandra & Goyal
Income Tax Dr. Vinod K. Singhania
Law & Practice of Income Tax Dinakar Pagare.

V Semester BBM
5.3 Management Accounting
Objective : To expose the students to the management accounting methods and techniques
used in practice for decision making.
Unit - 1 Introduction to Management Accounting :
10 Hours
Meaning, Definition - Nature Objectives / Functions Scope - Financial accounting Vs
Management accounting Vs Cost accounting Limitations of Management accounting.
Unit - 2 Financial Statement Analysis & Interpretation :
8 Hours
Meaning Objectives Uses and Users of financial statements Techniques Comparative,
common size and trend analysis.
Unit 3 Ratio Analysis :
10 Hours
Meaning Significance Classification of ratios Liquidity, Solvency activity and Profitability
ratios Limitations of ratio analysis (Simple problems)
Unit - 4 Funds Flow Statement :

12 Hours

31

Meaning Sources and application of Funds Uses and Limitations of Funds flow statement
Preparation of funds flow statement.
Unit - 5 Cash Flow Statement :
12 Hours
Meaning Uses and Limitations of Cash flow statement Differences between Cash flow and
Funds flow statements Preparation of Cash flow statement (As per AS 3 revised)
Unit - 6 Marginal Costing :
8 Hours
Meaning of marginal cost, marginal costing Uses and limitations of marginal costing C-V-P
analysis (Algebraic method only)
Skill Development :

Collection of financial statements of any one organized for at least

2 years.
Calculation of profitability ratios, Turnover ratios, solvency ratios and liquidity ratios.
Prepare trend charts of the company chosen.
Preparation of Funds flow statements with imaginary figures as per Accounting Standards.
Preparation of Cash flow statements with imaginary figures as per accounting standards.

Books for Reference :

1.
2.
3.
4.
5.
6.
7.
8.
9.

Cost and Management Accounting J. Made Gowda

Cost and Management Accounting Jain and Narang
Management Accounting Sharma and Shashi Gupta
Management Accounting Tools and Techniques Vinayakam
Management Accounting Prabhakara Rao
Management Accounting B.S. Raman
M.A. Sahab, Management Accounting
I.M. Pandey, Management Accounting
Reddy & Appannaiah, Essential of Management Accounting.

V Semester BBM
5.4

Business Research Methods

Objective : To Familiarize students with the process of Business Research.

Unit I
8 Hours
Introduction Research Meaning and Definition Objectives Scientific method Essential
features. Types of Research, Steps in Research. Business Research and its Importance
Unit II
8 Hours
Research Problem : Defining Research problem Meaning Issues involved in selecting the
problem steps involved in Defining the problem - Techniques involved in defining the problem.
Unit III
10 Hours
Research Design Meaning Need for Research Design Features Important concepts
relating in research design .
Unit IV

12 Hours

32

Sampling : Meaning need census and sample survey sampling designs Probability
sampling (Simple random, systematic, Stratified, cluster, area multistage, sequential
sampling methods).
Unit V
12 Hours
Data Collection and Processing : meaning and types of data, Collection of Primary Data
Collection of data through questionnaire and interview schedules Secondary Data
Qualitative techniques of Data, Interviews, Observations, Tabulation of data.
Unit VI
10 Hours
Analysis and Interpretation of Data and Research Reporting: Meaning of Interpretation
Techniques of Interpretation Significance of Report writing Types of Reports Precautions to
be taken while writing research report.
Books for Reference :
1.
2.
3.
4.

O.R. Krishnaswami Research Methodology.

C.R. Kothari - Research Methodology.
Donald Kooper - Research Methodology.
Sadhu Singh - Research Methodology.

Skill Development :
1.
2.
3.
4.

Illustrate different types of samples with examples.

Construct a questionnaire for collection of primary data keeping in mind the topic chosen
for research.
Narrate your experience using observation techniques.
Collect data about the topic from at least 10 respondents and Tabulate the data from this
questionnaire.

V Semester BBM
5.5 Entrepreneurship and Small Business Management
Objective : To develop entrepreneurship qualities among students and expose them to the
various aspects of SSIs.
Unit 1

10 Hours

Entrepreneur Meaning Definition Characteristics Types and Functions, Entrepreneurship

Women entrepreneurs & their problems.
Unit 2

10 Hours

Legal formalities in starting an enterprise. Entrepreneurial environment Political Social

Economic Legal Cultural and Technological, Feasibility Study.
Unit 3

10 Hours

33

Small Business Meaning Characteristics Types. Small Scale Industries Definition,

Characteristics Role of Small Scale Industries in the economic development.
Unit 4

12 Hours

Role of Central and State Government in promoting Small Scale Industries Incentives and
Subsidy Schemes. Financial and Non - Financial assistance
to SSIs.
Unit 5

10 Hours

Institutional frame work for small scale Industries SIDBI, NISIET, SISI, NSIC, DICs & SSICs.
Unit 6

8 Hours

Problems of Small Scale Industries in the area of Production Finance Marketing & HR.
Skill Development :
1.
2.
3.
4.

Make a list of 10 SS Units and Collect information about nature, location, capital, number of
employees and future plan.
Visit DIC and list out various incentives schemes of State and Central Govt.
Visit any two small Scale Industries and list out their problems.
Visit an agricultural entrepreneur and write a detailed report on his entrepreneurial
activities.

Book for Reference :

1.
2.
3.
4.

Small Business Management & Entrepreneurship

Dynamics of Entrepreneurship
Entrepreneurship and Small Business Management
Entrepreneurship and Small Business Management

- Renu Aoora
- Vasu Desai
- Reddy, Appannaiah & others.
- C.V.S. Murthy

V Semester BBM
HRM Group
5.6 Human Resource Development (Paper 1)
Objective : To object is to familiarize the students about impact of business challenges on the
H.R. Functions.
Unit - 1 Human Resource Development
Meaning importance objectives - scope

6 Hours

Unit - 2 Training
12 Hours
Importance Objectives of training Meaning, objectives of orientation Differences between
orientation & training Process of training Methods of training (Off the job training Lectures

34

 Case study Role play ; On the job training Job instructions Vestibule training Simulation
Apprenticeship)
Unit - 3 Performance Appraisal :
8 Hours
Importance and objectives of performance appraisal approaches to performance appraisal
tools for performance appraisal evaluation and problems on appraisal how to make
performance appraisal a success.
Unit - 4 Management Development :
8 Hours
Purpose and Objectives Factors inhibiting management development Pedagogical
approaches to & techniques of management development
On the job techniques
(Under study assignment attachment methods
Off the job techniques (Sensitivity
training and survey feedback).
Unit - 5 Organizational Development :
8 Hours
Meaning and definition of OD Characteristics Goals of OD Benefits and limitations of OD
Process of OD programme.
Unit - 6 Managing Quality and Productivity :
8 Hours
Alternative work arrangement Using quality circle programmes TQM programmes IT & HR
attitude survey creating self directed team empowering team work extending participative
decision making HR & business process re-engineering.
Skill Development :
Visit any organization and study how HRD is implemented in that

organization.

Books for reference :

1.
2.
3.
4.

HRM
HRD
HRM
HRM

Dr. Ashwatappa. K.
Dr. P Subba Rao
Gary Dessier
Dr. Sharma and Shahsi K Gupta
V Semester BBM
5.7 Industrial Relations (Paper 2)

Objective :
Unit - 1 Introduction to Industrial Relations
8 Hours
Definition & Meaning Factors of Industrial relations Importance & objectives of Industrial
relations Approaches to Industrial relations.
Unit - 2 Indian Trade Union Movement
8 Hours
Nature of Trade Union Functions Importance of Trade Union Reasons for employees to join
Trade Unions Problems of Trade Unions and Remedies Trade Union Act 1926 Trends in Trade
Union movements of India.
Unit - 3 Collective Bargaining

12 Hours

35

Meaning and Definition of collective bargaining pre-requisites for collective bargaining the
collective bargaining process principles of collective bargaining essential conditions for the
success of collective bargaining collective bargaining in India.
Unit - 4 Grievance Handling and Industrial Discipline
8 Hours
Concepts Causes of grievance procedure for settlement Indiscipline / misconduct causes of
misconduct types of punishment under standing order.
Unit - 5 Industrial Disputes
12 Hours
Meaning of Industrial conflicts Causes of Industrial conflicts Types of Industrial conflicts
strikes and lock outs Machinery for resolving industrial disputes under the Industrial Disputes
Act 1947 Arbitration Adjudication Prevention of Industrial conflicts approaches to
settlement of industrial conflicts.
Unit - 6 Collaboration & Workers Participation in Management 12 Hours
Basis of Collaboration Interventions for collaboration Meaning of workers participation in
management Concepts and objectives of workers participation in management growth and
development of workers participation in management types of workers participation in
management.
Skill Development :
Learn the procedure involved in settling industrial disputes by visiting any organization of
students choice.
Books for Reference :
1.
2.
3.
4.

Personnel Management and IR Daver

Industrial Relations Sharma A.N.
Industrial Relations Ahuja
Personnel Management & IR Biswanath Ghosh
V Semester BBM
Marketing Group
5.6

Product and Brand Management (Paper 1)

Unit 1 Introduction
12 Hours
Product
Meaning and Features of Product - Levels of Products Classification of Product Product mix
Product line, width and depth Functions of Product Management.
Unit 2 Product Planning
12 Hours
Organization for New product Planning and development process of new product development
strategies to be adopted for different stages of product life cycle.
Unit 3 Marketing information system

10 Hours

36

Components of marketing information system Internal records Marketing Intelligence

Marketing Research - Marketing Research Process.
Unit 4 Branding
10 Hours
Brand Branding Importance of BrandingTypes of Brands Attributes of a good brand name
Brand positioning and extension.
Unit 5 Brand Management
Brand equity Brand Evaluation Global brands.

06 Hours

Unit 6 Packing and Labeling

10 Hours
Packing and Packaging importance and functions of packaging Types of packing determinants
of packing Packing and environmental issues.
Reference Books :
1. Channawalla
Product and Brand Management
2. Phelik Kotter
Marketing Management
3. Ramanujan and MajumdarProduct Management
4. Ashwathappa
Product Management
Skill Development
1.
2.
3.
4.
5.
6.

Identify the Global brands and evaluate their properties.

Compare any two brands of fast moving cars in India.
Study the brand awareness of Toothpaste and mobile phones in your locality.
Study the utility element of household gadgets like Washing Machine, Refrigerator,
Vacuum cleaner.
Survey a few sales men of any durable and evaluate their product knowledge.
Develop a project to reduce the use of non-biodegradable packing materials.

V Semester BBM
5.7

Sales and Distribution Management (Paper 2)

Unit 1 Sales Management

10 Hours
Sales Management Meaning Definition - , Scope of SDM, Characteristics features of Modern
Sales Management- Selling approaches to selling salesmanship Qualities of good salesman
organizations of sales department
Unit 2 Sales Force Management
12 Hours
Meaning & Definition, Recruitment Selection Training and compensation of Sales force
Sales tertiary and Quota fixation Evaluation of performance of sales force.
Unit 3 Sales Forecasting

08 Hours

37

Meaning & Definition - Importance Methods and Techniques of sales forecasting Methods of
sales forecasting (only theory)
Unit 4 Distribution Management
10 Hours
Designing channels Compensation for channel members Role of marketing intermediaries
IT application in channel decisions.
Unit 5 Supply Chain Management
10 Hours
Meaning & Definition - Importance and functions Types of transportation Factors influencing
the transportation decisions.
Unit 6 Retailing
10 Hours
Meaning & Definition - Types of Retailing, Problems of Retailing corporate retailing Retailing
in India.
Reference :
1. Verma & Agarwal Sales Management
2. Acharya Field and Sales Management
3. Chunwalla Sales Management
4. Philip Kotler Principles of Management
Skill Development :
1. Visit an organization and prepare note on their selling and distribution system.
2.

Develop a proforma of a salesman tour man.

3.

Survey the online buyers/consumer of any product.

4.

Study the supply chain management of any manufacturing organization.

5.

Visit an organized retail house and report on their sales force management.

6.

Forecast the sales of any consumer goods in your area.

V Semester BBM
Financial Group
5.6

Financial Decisions (Paper 1)

Unit 1
12 Hours
Financial decisions: Meaning and Importance of Financial Decisions, Areas of Financial
Decisions Investment Capital structure Dividend Working capital decisions Mergers and
Acquisitions Meaning reasons, Mergers and Acquisitions Financial Implications of M & A
Unit 2

12 Hours

38

Cost of Capital : Meaning Significance Computation of cost of Equity Equity Preference

Debt and retained earning Computation of weighted average cost of capital- Problems on
cost of Capital.
Unit 3
10 Hours
Capital Structure : Meaning and definition, Assumption Theories of capital structure NI
and NOI (Durands) approaches Simple Problems.
Unit 4
10 Hours
Planning the Capital Structure : EPS EBIT Analysis ROI and ROE Analysis Problems
involving Decision making.
Unit 5
10 Hours
Capital Budgeting : Meaning Importance and Techniques Discounting and Non-discounting
PBP NPV IRR ARR PI. Simple Problems
Unit 6
06 Hours
Dividend Policy : Meaning and Types Factors influencing dividend policy Walters and
Gordons Model. Simple Problems Walter and Gorden Model
Books for Reference :
Fundamentals of Financial Management : James C. Van Honne
Fundamentals of Financial Management : Kahn and Jain
Fundamentals of Financial Management : Maheswari. S.N.
Fundamentals of Financial Management : I.M. Pandey
Fundamentals of Financial Management : R.K. Sharma & Shashi K. Gupta.
Skill Development
1.
List out the crucial areas where the financial manager has to take the decisions.
2.

With the help of imaginary figures ascertain the cost of equity and debt.

3.

Collect the balance of a company and analyze its capital structure.

4.

With the help of imaginary figures prepare a statement showing EPS and EPIT analysis.

5.

With the help of imaginary figures evaluate any two projects under IRR and PI methods
V Semester BBM
5.7

Working Capital Management (Paper 2)

Unit 1
10 Hours
Working Capital: Meaning Concept Types
Working Capital Management: Excess Inadequate and Optimum Working Capital.
Unit 2
08 Hours
Determinants of Working Capital Finance mix in working capital Estimation of Working
capital requirements. Problems on estimation of working Capital
Unit 3

12 Hours

39

Management of Inventory: Meaning of Inventory Objectives of holding inventory

Inventory costs EOQ and Reorder level Buffer stock Cost of Stock and opportunity cost
(Theory only). Determination of size of receivables.
Unit 4
10 Hours
Management of Receivables: Meaning Features Credit variables Credit period, Credit
standards, discount, Credit collection policy, ageing of receivables, evaluation of credit policy.
Unit 5
12 Hours
Management of Cash: Meaning Motive of holding cash Techniques of Cash Management
Inflows and outflows. Preparation of Cash Budgets.
Unit 6
08 Hours
Management of Marketable securities Meaning Factors determining the investment
Avenues of investments.
Books for Reference :
1.
2.
3.
4.
5.

Reading in Working Capital Managements J. Smith

Working Capital Managements Perry Swamy
Fundamentals of Financial Management Maheswari. S.N.
Fundamentals of Financial Management I.M. Pundey
Fundamentals of Financial Management R.K. Sharma & Shashi.K.Gupta.

Skill Development
1.
2.
3.
4.
5.

With the help of Annual Reports of any organization compute working capital.
With the help of imaginary figures prepare an ABC plan.
Visit an organization of your choice and discuss and record credit collection efforts.
With the imaginary figures prepare cash budget.
Make a list of various marketable securities.

40

SEM
NO.

II

III

B.COM. COURSE SUBJECT MATRIX :

SEMESTER SCHEME OF EXAMINATION : B.COM. COURSE
PAPE
LECTUR MARKS TOTAL
R
TITLE OF THE PAPER
E
UE
I/A
NO.
HOURS
LANGUAGE :I
04
80
20
100
KANNADA / SANSKRIT / URDU /
1.1
TAMIL / TELUGU / ADDITIONAL /
ENGLISH / MARATHI / HINDI
1.2
LANGUAGE II : ENLGISH
04
80
20
100
1.3
PRINCIPLES OF MANAGEMENT
04
80
20
100
1.4
FINANCIAL ACCOUNTING I
04
80
20
100
1.5
BUSINESS ENVIRONEMNT
04
80
20
100
1.6
QUANTITATIVE ANALYSIS -I
04
80
20
100
TOTAL
24
480 12
600
0
LANGUAGE : I
04
80
20
100
KANNADA / SANKSRIT / URDU /
2.1
TAMIL / TELUGU / ADDITIONAL /
ENGLISH / MARATHI / HINDI
2.2
LANGUAGE II : ENGLISH
04
80
20
100
2.3
MARKETING
04
80
20
100
2.4
FINANCIAL ACCOUNTING II
04
80
20
100
MARKET STRUCTURE & COST
04
80
20
100
2.5
ANALYSIS
2.6
QUANTITATIVE ANALYSIS II
04
80
20
100
2.7
ENVIRONMENTAL STUDIES
04
80
20
100
TOTAL
28
560 14
700
0
LANGUAGE : I
04
80
20
100
KANNADA / SANKSRIT / URDU /
3.1
TAMIL / TELUGU / ADDITIONAL /
ENGLISH / MARATHI / HINDI
ENGLISH AND BUSINESS
04
80
20
100
3.2
COMMUNICATION
3.3
CORPORATE ACCOUNTING I
04
80
20
100
3.4
INDIAN CORPORATE LAW
04
80
20
100
3.5
INDIAN FINANCIAL SYSTEM
04
80
20
100
COST AND MANAGEMENT
04
80
20
100
3.6
ACCOUNTING-I
3.7
COMPUTER FUNDAMENTALS
04
80
20
100
TOTAL

IV

4.1

LANGUAGE : I
41

28

560

14
0

700

04

80

20

100

4.2
4.3
4.4
4.5
4.6
4.7
5.1
5.2
5.3
V

5.4
5.5
5.6
5.7

VI

6.1
6.2
6.3
6.4
6.5
6.6

KANNADA / SANKSRIT / URDU /

TAMIL / TELUGU / ADDITIONAL /
ENGLISH / MARATHI / HINDI
(INCLUDING COMMUNICATION)
ENGLISH AND BUSINESS
COMMUNICATION
CORPORATE ACCOUNTING II
COMPUTER APPLICATION IN
BUSINESS
FINANCIAL MANAGEMENT
COST AND MANAGEMENT
ACCOUNTING II
INDIAN CONSTITUTION
TOTAL

80

20

100

04
04

80
80

20
20

100
100

04
04

80
80

20
20

100
100

04
28

80
560

100
700

04
04
04

80
80
80

20
14
0
20
20
20

INCOME TAX I
LAW AND PRACTICE OF BANKING
ENTREPRENEURIAL
DEVELOPMENT
SOFT SKILLS FOR PERSONALITY
DEVELOPMENT
AUDITING
ELECTIVE PAPER I
ELECTIVE PAPER II
TOTAL

04

80

20

100

04
04
04
28

80
80
80
560

100
100
100
700

INCOME TAX II
INTERNATIONAL BUSINESS
BUSINESS LAWS
PRINCIPLES OF INSURANCE
ELECTIVE PAPER III
ELECTIVE PAPER - IV
TOTAL

04
04
04
04
04
04
28

80
80
80
80
80
80
560

20
20
20
14
0
20
20
20
20
20
20
14
0

UE UNIVERSITY EXAMI/A
INTERNAL ASSESMENT
ELECTIVE PAPERS
ELECTIVE
ELECTIVE
ELECTIVE
ELECTIVE
ELECTIVE

04

I : ACCOUNTING GROUP
II : FINANCE GROUP
III : MARKETING GROUP
IV : TAXATION GROUP
V : ACCOUNTING AND FINANCE GROUP

42

100
100
100

100
100
100
100
100
100
700

ELECTIVE VI : INSURANCE GRUOP

ELECTIVE I : ACCOUNTING GROUP
-

ADVANCED FINANCIAL ACCOUNTING

MANAGEMENT ACCOUNTING
ACCOUNTING INFORMATION SYSTEM
ACCOUNTING THEORY

ELECTIVE II : FINANCE GROUP

-

SECURITES ANALYSIS AND PORTFOLIO MANAGEMENT

FIANANCIAL MARKETS
CORPORATE FINANCIAL POLICY
FIANCIAL SERVICES

ELECTIVE III: MARKETING GROUP

- RETAIL MARKETING
- AGRICULTURAL BUSINESS MANAGEMENT
- SERVICES MARKETING
- ADVERTISING AND MEDIA MANAGEMENT
ELECTIVE IV : TAXATION GROUP
- DIRECT TAXES
- COMMERCIAL TAXES
- CENTRAL EXCISE AND CUSTOMS
- TAX MANAGEMENT
ELECTIVE V : ACCOUNTING AND FINANCE GROUP
1. ADVANCED FINANCIAL ACCOUNTING
2. ADVANCED FINANCIAL MANAGEMENT
3. MANAGEMENT ACCOUNTING
4. FINANCIAL MARKETS & SERVICES
ELECTIVE VI : INSURANCE GROUP
1.
2.
3.
4.

PRINCIPLES OF GENERAL INSURANCE

PRINCIPLES OF LIFE INSURANCE
LEGAL ASPECTS OF INSURANCE BUSINESS
MARKETING OF INSURANCE SERVICES

43

Ist Semester B.Com.

1.3 : Principles of Management
Objectives :
To familiarize the students with concepts and principles of Management .
Unit

I
:
Management
:
14 Hrs
Introduction Meaning, Nature & Characteristics of Management- Scope and Functional
areas of Management Management as a Science, Art or Profession- Management &
Administration- Principles of Management Social responsibility of Management and
Ethics (meaning only)
Unit

II
:
Planning
:
12 Hrs.
Nature, importance and purpose of planning or Objectives Types of Plans (meaning
only) Decision Making -importance & steps.
Unit

III
:
Organizing
:
12 Hrs.
Nature & Purpose of Organization, Types of organizations (Line, Staff & functional)
Centralization Vs De-centralization of authority and responsibility. Span of control MBO
and MBE (meaning only).
Meaning and importance of HR Process of selection and recruitment; training
(meaning only)
Unit

IV
:
Directing
:
12 Hrs.
Meaning and Nature of directing Leadership styles Motivation theories (Maslows,
Herzberg, Mc. Gregors X & Y theory)
Co- ordination : Meaning and importance
Unit V : Controlling :
10 Hrs.
Meaning & Steps in controlling essentials of sound control system.
Skill Development
1. Type of organization chart (structure)
2. Chart on staffing
3. Chart on source of recruitment
44

4. Graphic representation
5. Control process chart
Books for reference
1. Essential of Management
2. Principle of Management 3. Principle of Management 4. Principle of Management5. Principle of Management -

of Maslows theory

S.C. Saxena
L.M. Prasad
C.B. Gupta
Davar
Reddy & Appannaiah

I Semester B.Com.
1.4 Financial Accounting I
Objective : To familiaries the students with basic concepts of Accounts, Application &
skills in different areas.
Unit I
06 Hrs.
Introduction to Financial Accounting Meaning and Importance Principles of Double
Entry system Accounting Principles (GAAPs) concepts and conventions.
Unit

II

Amalgamation

of

Firms

12 Hrs.
Meaning, Objectives Journal Entries and Ledger accounts in the books of
amalgamating firms. Opening Journal Entries in the books of New Firm. Treatment of
assets and liabilities not taken over, unrecorded assets and liabilities.
Unit

III

Sale

of

firm

to

limited

company

1 2 Hrs.
Introduction need for conversion ; meaning of purchase consideration (P.C.)
calculation of PC net asset method, net payment method mode of discharging PC.
Journal entries and ledger accounts in the books of vendor firm-treatment of
unrecorded assets and liabilities, assets and liabilities not taken over by the purchasing
company. Incorporating entries in the books of purchasing company.

45

Unit

IV

Hire

purchase

and

installment

purchase

system

18 Hrs.
Introduction, Meaning of hire purchase agreement, hire purchase price, cash price, Hire
purchaser, Hire seller. Calculation of interest- when both the cash price and the rate of
interest are given when cash price is not given but rate of interest is given, when both
cash price and the rate of interest is given cash price and the rate of interest is not
given. Calculation of cash price and installment amount, Journal entries and ledger
accounts in the books of hire purchaser (asset accrual method only) (excluding default
repossession)
Installment purchase method- meaning differences between hire purchase system and
installment purchase system. Journal entries and ledger accounts in the books of
installment buyer (interest suspense method only).
Unit V : Royalty accounts

12 Hrs.

Meaning of royalty, lessor, lessee, minimum rent, short working, re-coupment of short
workings. Preparation of minimum rent account. Journal entries and ledger accounts in the
books of lessee (including minimum rent account and excluding sub Lease)
Skill Development
1. Drafting of amalgamation conditions in a given situation
2. Calculation of PC under different method
3. Collection and recording of Hire Purchase agreement
4. Ascertainment of interest and cash price under hire purchase System
5. Collection and recording of royalty agreement.
Book for reference
1. Jain & Narang Financial Accounting
2. B.S. Raman Financial accounting
3. Anil Kumar, Mariyappa & Others Financial accounting
4. R. Srinivas Putty, HR Appannaiah & Reddy Financial Accounting I
5. P.C. Thulasian- Introduction to accounting
6. R.L. Gupta & M. Radaswamy Advanced accounting
7. Financial Accounting B.R. Ananthan, R. Srinivas Putty, H.R. Appannaiah

B.Com I Semester
46

1.5 Business Environment

Objective : The Objective of this topic is to acquaint the students with the dynamics of
business scenario in India.
Unit

08 Hrs.
Business : Meaning, Scope & Objectives of business. Business environment Micro &
Macro environment of business (Socio cultural, economic, political, technological and
natural) Significance for decision making in organization.
Unit

-2

10 Hrs.
Natural Environment
Meaning & influence on Business
Unit

10 Hrs.
Economic environment:
Characteristics of Indian economy, factor affecting economy, economic resources
Impact of LPG,on Indian business
Unit-

12 Hrs.
Legal environment :
Impact of fiscal, monetary policy, exim policy & industrial policy on business (latest
policy measures)
Unit

Technological

Environment

10 Hrs.
Meaning, features; impact of technology on business; management of technology

Unit

Global

10 Hrs.
47

Environment

Nature of Globalization, challenges of international business. Strategies, for going

global, W.T.O. & Trading block (in brief)
Skill development
1) Identify natural / economic features of your region & analyze how do they
aeffect the business.
2) Identify various regulatory authorities affecting the business.
3) List out the MNCs operating in your state
4) State the highlights of recent union budget affecting the business
5) List the social & cultural factors impacting the business in your area.
Books for References :
1. Business environment Francis cherunilum
2. Essentials of Business environment Ashwathappa
3. Business environment & policy J. Madegowda
4. Economic environment of Business Adhikari
5. Business environment P. Subba Rao
I Semester B.Com.
1.6 Quantitative Analysis I
Objective : To provide basic knowledge of quantitative tools are to enable students to
take business decisions.
Unit
-1
:
10 Hrs.
Meaning, Definitions, Functions &Limitations of Statistics. Collection of Primary &
Secondary data, Classification & formation of Frequency Distribution.
Unit

2
:
20 Hrs.
Measures of Central Tendency : Mean, Median, Mode, G.M. &H.M. (only Individual
observation in case of GM and HM)
Unit
-3
15 Hrs.
Measures of variation : Range, Q.D., M.D. & S.D., Coefficient of variation.

Unit
8 Hrs.
a)

-4

Number system : Natural numbers, Integers, Rational numbers, Irrational

numbers, Real number, Prime number, HCF and LCM, Relation between LCM
& HCF.
48

b)

Theory of Equations : Meaning, Degree of an Equation, Quadratic Equations,

Linear Equations, Solutions of Linear Equations in two variables (simple
problems only)

Unit

5
:
7 Hrs.
Progressions : Arithmetic progressions, Geometric Progression, Formulae for n term of
an A.P. & G.P. Sum of a number of terms in A.P. & G.P. Simple problems.
Note : Weightage for subject Business Statistics - 70 % & Mathematics 30%.
Skill
1.
2.
3.
4.
5.

Development
Preparation of Model Questionnaire.
Charts showing classification of data.
Collection of data and computation of averages
Analysis of data by computing S.D. & Co. Efficient of variation.
Problems on commercial Applications of equations, AP & GP

Books for reference :

1. S.P. Gupta Statistical Methods
2. Dr. B.N. Gupta Statistics
3. C.B. Gupta Statistics
4. Dr. Sanchti Kapoor Business Mathematics & Statistics
5. Chikkodi & B.G. Sathyaprasad Business Statistics
6. Saha Mathematics for Cost Accountants.

II Semester B.Com.
2.3 MARKETING
Objective : To help students to understand the concepts of marketing & its
applications. Also expose the students to the latest trends in Mtkg.
Unit

14 Hrs.
Introduction to Marketing : Definition, nature, scope and importance of marketing.
Approaches to the study of Marketing. Traditional and modern concepts of marketing.
Functions of Marketing, Marketing mix-Elements of Marketing mix. Market segmentation
Bases, requisites of sound marketing segmentation.
Unit

14 Hrs.
49

Product : Classification, product mix, product line, product addition, diversification and
deletion. Product life cycle, product planning, New Product development process.
Branding and packaging (Meaning).
Unit

7 Hrs.
Pricing Objectives, price determination, factors influencing pricing, methods of
pricing, pricing policies and strategies.
Unit

10 hrs.
Channels of Distribution Definition, need types and selection, channel decision,
factors affecting channels.
Unit

9 Hrs.
Promotion Nature & Importance of promotion, promotional methods, Advertising
decisions, sales promotion, public relations, Direct selling, Advertising copy, evaluation
of advertising, Personal selling & Sales promotion.

Unit

6 Hrs.
Recent Trends in Marketing e- business, event Management (Meaning) TeleMarketing, M-Business, relationship Marketing, retailing (meaning).
Skill Development
1. Identify the product of your choice & describe in which stage of the product life
cycle it is positioned.
2. Suggest strategies for development of a product.
3. State the policy needed for fixing a minimum support price for an agricultural
product.
4. Develop an advertisement copy for a product.
5. Prepare charts for distribution network for a product of your choice.
Books for References
50

1. Philip Kotler Marketing Management

2. J.C. Gandhi Marketing Management
3. R.S. N. Pillai & Bhagwathi Modern Marketing
4. Neelamegham Marketing in India
5. P.N. Reddy & Appannaiah Essential of Marketing Management.
6. Rajan & Nair Marketing
2.4 FINANCIAL ACCOUNTING II
Objective : To familiarize the students with accurating methods & applications in
different areas.
Unit

10 Hrs.
Fire Insurance Claims : Loss of stock preparation of statement to ascertain insurance
claims Trading account of previous year to ascertain GPR Memorandum trading
account up to the date of fire to ascertain estimated closing stock treatment of
salvaged goods to find out actual loss of stock and calculation of fire claims under
average clause policy (excluding abnormal line of goods).
Unit

II

12 Hrs.
Conversion of account from incomplete records into complete accounting records :
Preparing opening statement of affairs, total debtors account, total creditors account,
cash and bank account, B/R account, B/P account, Trading and profit and loss account
and Balance sheet.
Unit

III

20 Hrs.
Branch Account : Meaning and types of Branches objectives of preparing Branch
Accounts by the Head office Dependent Branches features of Dependent Branches
Problems on Dependent Branches under Cash Debtors System & final Accounts system
( Treatment of Cost and Invoice Price)

51

Unit

IV

12 Hrs.
Departmental Accounts : Need for preparing departmental accounts Allocation of joint
expenses

on

suitable

basis

(Calculation

of

departmental

purchases)

Inter

departmental transfer of goods at cost and invoice price preparing departmental

trading and profit and loss account and Balance Sheet.
Unit V

06

Hrs.
Accounting Standards : Meaning and objectives. Authorities to issue accounting standards
Listing of Indian accounting standards and International accounting standards.
Skill Development :
1. Collection of the specimen of fire insurance claims form and preparation of fire claim
statement with imaginary figures.
2. Preparation of Final accounts of Sole traders from the information collected from them.
3. Collection of proforma invoice of any Branch and also collecting transactions of such
Branches.
4. Listing of Departmental Stores that you have visited and show the basis of
apportionment of expenses under departmental accounts.
5. Make a list of Important accounting standards.

Books of References :
1. Dr. S.N. Maheswari Financial Accounting
2. B.S. Raman Financial Accounting
3. Grewal & Gupta Advanced Accounting
4. Radhaswamy & R.L. Gupta Advanced Accounting
5. Jain & Narang Financial Accounting
6. S. Kr. Paul Advanced Accounting
7. Financial Accounting II B.R. Ananthan R.Srinivasa Putty & H.R. Appannaiah Reddy

2.5 MARKET STRUCTURE AND COST ANALYSIS

Unit -1
Market Structure : Types of Markets Features of Perfect and imperfect Markets.
08 hrs.
Unit 2
Demand : Meaning Law of Demand Demand Schedules Demand Curve Kinky
Demand Curve Exceptions to law of demand Demand determinants.
52

Demand forecasting : Meaning Objectives Factors involved in Demand forecasting

survey method Moving average Semi average and Least square method (Including
problems)
12 hrs.
Unit 3
Production and cost Analysis : Concept of Production function Laws of Returns of scale
Economies of scale cost concept fixed and variable cost Explicit and implicit cost
Marginal and average cost- cost Behaviour and its measurement (Including problems)
14 hrs.
Unit 4
Pricing Policies : Practices and Strategies cost plus pricing or Markup pricing
Marginal cost pricing Multiple product pricing Competitive bidding of prices Market
skimming and penetration- price leadership
12 hrs.
Unit 5
Cost of Capital & Capital Budgeting : Cost of Capital Meaning Types (theory only),
Capital budgeting : Meaning and importance Techniques Pay back method &NPV
method ( Simple Problems only).
6 Hrs
Skill Development
1. Listing of Markets for consumer and industrial goods.
2. Problems of Demand Forecasting using semi average, Moving average and least
square method with imaginary figures.
3. Calculation of opportunity cost and economic profit- incremental cost and
incremental Revenue with imaginary figures.
4. Preparation of questionnaire to elicit response on consumer durables / non
durables.
Reference :
1. Marketing S.A. Sherlekar 6. Financial Management Khan & Jain
2. Modern Marketing R.S.N. Pillai & Bhagawathi
3. Cost Accounting Jain & Narang
4. Business Economics Mithani
5. Managerial Economics Varshney and Maheswari
II Semester B.Com.
2.6 QUANTITATIVE ANALYSIS II
Objectives : Provide a basic knowledge of quantitative tools and to enable students to
take business decisions.
Unit
-1
16 hrs.
Correlation and Regression Analysis : Meaning & Differences : Types : Karl Pearsons
Coefficient of Correlation and Spearmens Rank Correlation ; Probable error Regression
Equations, Regression Co- efficient & Estimations.
Units 2
12 hrs.
Index numbers : Meaning, types : Methods of constructing Index numbers : Simple
Average and Aggregative method ; Weighted Aggregative : Laspeyres method,
53

paasches method & Fishers Ideal method : TRT & FRT ; Consumer Price Index Family
Budget Method & Aggregative Expenditure method.
Unit 3
14 hrs.
Interpolation & Extrapolation : Meaning and differences; Assumptions, Utility &
Limitations; Types : Binomial Expansion Method and Newtons Advancing Different
method (Simple problems only)
Unit 4
10 hrs.
Ratios and Proportions, Meaning, Expression of a ratio as a Fraction, Inverse ratio,
Duplicate, Triplicate, Compound ratios (simple problems)
Proportions : Direct Proportion, Inverse Proportions, Continued proportions (simple
problems).
Unit 5
8 hrs.
Commercial Arithmetic, Simple &Compound Interest, Percentage, Bills Discounting.
Note : Weightage for Business Statistics is 70% Mathematics -30%.
Skill
1.
2.
3.
4.

Development
Comparing & Correlating Data
Construction of Index number from the collected data
Interpolating & Extrapolating values under different situations.
Prepare a Bank Statement using S.I. & C.I.

Books for Reference

1. S.P. Gupta Statistical Method.
2. Sacheti & Kappor Business Mathematics & Statistics
3. Chikkodis Sathyaprasad Statistics
4. K. Malappa Business Mathematics
5. Dorairaj Busin

III Semester B.Com.

3.2 BUSINESS COMMUNICATION I
Unit - I
02 Hrs.
Introductory : Meaning of Communication and Business Communication objectives of
communication, Methods of communication; Media of communication ; Channels of
communication ; Barriers to communication.
Unit II
06 hrs.
Essentials of Business Letters : the qualities of a good business letter ; The structure of
a Business Letter ; layout of a Business Letter; The indented from ; The full block from ;
The modified block form ; The Semi Block form ; The hanging paragraph form; The
NOMA form, Types of business letters.
54

Unit III
12 hrs.
Purchase Letters : Enquiries_ Replies to Enquiries _ Orders_ Replies to Orders_
Complaints and adjustments.
Unit IV
10 hrs.
Sales Letters : Drafting of sales letters, Circular Letters and Status Enquiries, Circulars
Regarding :
a) Opening of a new branch
b) Shifting the business to a new premises
c) Obtaining an agency
d) Changes in constitution of a firm
e) Admission and retirement of a partner.
Skill Development
A minimum of 5 exercises to be recorded Purchase and Sales correspondence.
Books for References :
1. R.O. Sharma and Krishna Mohan : Business Communication and Report
Writing. TMH, NEW DELHI.
2. Ramesh and Pattana Setty : Effective Business English and Correspondence
3. Majumdar : Commercial Correspondence
4. Urmila Rai : Commercial Correspondence
5. Pink and Thomas : English Grammars, Composition and Correspondence
6. Madhukar : Business Communication.

B.Com. III Semester

Paper 3.3 Corporate Accounting
Objective : Enables the students to develop awareness about Corporate Accounting in
conformity with the provisions of Companies Act.
Unit 1. Underwriting of shares :
10 hrs.
Meaning terms used in underwriting marked and unmarked applications
underwriting commission SEBI guidelines for underwriting determination of the
liability of underwriters in the case of both pure and firm underwriting accounting
entries in the books of issuing company.
Unit 2. Redemption of preference shares
12 hrs.
Meaning of redemption legal provisions regarding redemption treatment regarding
premium on redemption creation of capital redemption reserve redemption out of
profit and redemption from fresh issue of shares and preparation of balance sheet after
redemption.
Unit 3. Valuation of Goodwill

10 hrs.
55

Meaning & definitions of goodwill factors determining value of goodwill methods of

valuation of good will : Average profit method, super profit method, annuity method
and capitalization method.
Unit 4. Valuation of Shares
8 Hours
Meaning and need for valuation of shares factors affecting valuation of shares
methods of valuation of shares ; net asset method and yield method.
Unit 5. Company Final Accounts
20
Hours
Legal requirements relating to the preparation of final accounts of a company
preparation of final accounts as per the requirements of Companies Act.
Skill Development :
Collection of shares application forms of a company.
Collection of prospectus of a company and deciding whether or not to
invest in the shares of that company
Visit an underwriters office and collect the information regarding
underwriting of shares
Collection of annual reports of a company
Evaluate the goodwill based on the balance sheet of a company.
Books for references
1. Corporate Accounting Jain & Narang
2. Advanced Accounting R.L. Gupta & Radhaswamy
3. Corporate Accounting Anil Kumar, Mariyappa and Rajesh
4. Financial Accounting S.N. Maheswari
5. Advanced Accounting S.P. Iyengar
6. Corporate Accounting I R. Srinivasa Putty , H.R. Appannaiah Reddy
Paper 3.4 Indian Corporate Law
Objective: To enable the students to get familiarize with the existing corporate law.
Unit 1.
a. Nature of company and corporate law: Meaning and definitions of company
characteristics of company- salient features & Scope of corporate law

b. Kinds of companies limited & unlimited companies, private and public companies,
8 Hours

statutory companies.
Unit 2.

a. Meaning and definitions of company secretary qualifications, appointments, rights,

duties, liabilities and removal of company secretary

b. Directors

and

Managing

Director

qualifications,

appointments,

rights

and

10 Hours

responsibilities.
Unit 3.

56

Formation of Companies : promotion incorporation capital subscription commencement of

business
Basic documents : Memorandum of Association Articles of Association (contents only)
prospectus and statement in lieu of prospectus certificate of incorporation certificate of
commencement of business.

12 Hours
Unit 4.
Corporate Law on Meetings : Requisites of valid meeting statutory meeting annual general
meeting meeting of Board of Directors resolutions ordinary and special

15 Hours
Unit 5.
Winding up of companies Meaning types procedures

5 Hours
Unit 6.
Securities and Exchange Board of India Act, 1992 : constitution of Securities and Exchange
Board of India objectives functions guidelines on issue of shares and debentures

10 Hours
Skill Development

Visiting company office, collecting and filing of annual reports, prospectus, share
application form etc.

Drafting of share certificate

Drafting of notice of company meetings

Listing the functions of a company secretary of the company students have visited

Drafting of agenda and minutes of a meeting

Books for references

1. Principles of Company Law M.C. Shukla & Gulshan
2. Company Law and Secretariat Practice N.D. Koopor
3. Company Law and Secretariat Practice S.C. Kuchehal
4. Essential of Company Law and Secretariat Practice Dr. P.N. Reddy and H.R. Appannaiah
5. Business Law Tulsion

Paper 3.5 Indian Financial System

57

Objective : The objective is to acquaint the students about the functioning of Indian
Financial System with reference to its structure, organization, instruments and
regulating authorities
Unit 1.
Financial System, Institutions and Markets : Money market and capital market
components of money market primary and secondary capital market functions and
significance instruments of money market & capital market (brief reference only)
12 Hours
Unit 2.
Commercial banks in India : Functions structure recent development after 1991
technology adoption core banking
10 Hrs.
Unit 3.
Co- operative Banks & Regional Rural Banks : Origin capital structure functions
problems faced by RRBs consolidation and merger of RRBs NABARD SIDBI- EXIM
Bank
12 Hours
Unit 4.
Non-Banking Financial Intermediaries : Characteristics role regulation of NBFIs a
study on hire purchase and finance companies Chit Funds Nidhis
12 Hours
Unit 5.
Mutual Fund & Venture Capital Meaning objectives features types
06 Hours
Unit 6.
Regulatory institutions RBI Organization Regulation of RBI monetary policy of RBI
SEBI- organization and objectives
8 Hours
Skill Development
Prepare a chart showing Indian Financial System
Prepare a chart showing instruments traded in the Indian Financial Market
Prepare a list of Non- Banking Financial Intermediaries located in your area / town
Books for reference :
1. Indian Financial System Gordon & Natraj
2. Indian Financial System V.A. Avadhani
3. Financial Institutions & Markets L.M. Bhole
4. Indian Financial System Vasanth Desai

III Semester B.Com.

Paper 3.6 Cost and Management Accounting
58

Objective : To familiarize the students with various concepts & applications of cost
and management accounting
Unit 1. Cost Accounting

14 Hours

Meaning of cost, costing and cost accounting objectives and importance of cost
accounting comparison between cost accounting and financial accounting
elements of cost and its classification problems on preparation of cost sheet
tenders and quotations
Unit 2. Material Costing

14 Hours

Meaning and classification of materials purchase procedure store keeping : bin

card & stores ledger techniques of inventory control : periodic and perpetual
inventory control, ABC analysis, EOQ-methods of pricing of issues problems on
FIFO & LIFO only
Unit 3. Labour Costing

8 Hours

Meaning of time keeping and time booking idle time, causes and treatment
overtime methods of wage payment : Time rate system, piece rate system,
incentive schemes, Halsey premium plan and Rowan bonus plan problems on
Halsey and Rowan plan only.
Unit 4. Introduction of Management Accounting

8 Hours

Meaning & definitions, objectives of management accounting differences between

cost

accounting

and

management

accounting,

financial

accounting

and

management accounting scope limitations of management accounting.

Unit 5. Financial Statement Analysis

16 Hours

Meaning of financial Statements objectives of financial statement analysis tools

of financial statement analysis problems on comparative financial statements,
common size financial statement analysis and trend percentage analysis
Skill Development :

Classify the elements of cost incurred in the production of a product

Make a list of materials use din any two organizations

59

Collect different formats for material requisitions, purchase requisitions and bin
card

Preparation of wage sheet with imaginary figures

Collect financial statements of a joint stock company and prepare comparative

and common size financial statements

Books for reference :

1. Cost Accounting S.N. Maheshwari
2. Management Accounting S.N. Maheshwari
3. Cost Accounting Jain & Narang
4. Cost Accounting Nigam & Sharma
5. Management Accounting Shashi K. Gupta
6. Cost Accounting Das Gupta

IV Semester B.Com.
4.2 BUSINESS COMMUNICATION -II
Unit I
10 Hrs
Business Letters
A) Collection Series_ Letters to Customers Regarding Dues_ Following.
B) Letters to Banks Regarding Overdrafts.
C) Letters to Insurance Companies Regarding Payment of Premium, Renewal of
Insurance Policy Claims and Their Settlement.
Unit II
10 Hrs
Personnel Correspondence :
A) Job Applications : Preparing Bio-Data / C V and Resume ; Covering letter for A Job
Application.
B) Letters Calling Candidates for Written Test, Drafting Interview Letters;
Appointment Letters.
60

C) Employees Disciplinary Matters. Show Cause Notice ; Charge Sheets ; Letters of

Dismissal and Discharge.
Unit III
5 Hrs
Inter Departmental Communication : Internal Memos, Office Circulars, Office
Orders Office Notes, Communication with Regional / Branch Offices.
Unit IV
05 Hrs
Modern Communication Devices : Internet_ Tele Conferening_ Cellular Phones_EMail_Computers_Laptops_Word Processing_DTP_E-Commerce_Photo Copies.
Skill Development :
A Minimum of 5 Exercises on the above Units
Books for Reference:
1. R.O. Sharma and Krishna Mohan: Business Communication and Report Writing.
TMH, NEW DELHI.
2. Ramesh and Pattana Setty : Effective Business English and Correspondence
3. Majumdar : Commercial Correspondence
4. Urmila Rai : Commercial Correspondence
5. Pink and Thomas : English Grammars, Composition and Correspondence
6. Madhukar : Business Communication.

CORPORATE ACCOUNTING -II

Objective : To enable the Students to develop awareness about corporate Accounting
in conformity with provisions of Companies Act.
Unit I :

10 Hrs.

Profit Prior to Incorporation : Meaning and objectives of calculation of profit prior to and
after incorporation Treatment Calculation of time sales ratio and combined ratios for
the allocation of expenses and incomes Preparation of profit and loss account.
Unit II :

15 Hrs.

Amalgamation of Companies Meaning of amalgamation, objectives Calculation of

purchase consideration under : net assets and net payments methodTypes of amalgamation : Amalgamation in the nature of Merger and Amalgamation in
the nature of purchase as per Accounting Standard 14. Problems on amalgamation in
the nature of merger Journal entries and ledger accounts in the books of transferor
companies.
Unit III :

10 Hrs.
61

Amalgamation of companies in the nature of purchase Journal and ledger accounts in

the books of both purchasing and vendor companies.
Unit IV

10 Hrs.

Internal Reconstruction : Meaning and objectives Reduction of capital legal

provisions relating to capital reduction Accounting procedure for capital reduction
Journal entries a preparation of capital reduction account and Balance sheet after
capital reduction.
Unit V :

15 Hours

Accounts for Liquidation of Companies : Meaning of liquidation Different methods of

winding up-Liquidator, liquidators remuneration Preferential creditors, preference
dividends, calls in advance, debentures interest-preparation of liquidators final
statement of account.
Skill Development :
1. List any five cases of amalgamation of companies
2. Identify the legal provisions with respect to their reconstruction
3. Prepare SWOT analysis of a company
4. Arrange mock court to discuss the need for internal reconstruction
5. Arrange mock court to discuss the need for Mergers and acquisitions.

Book for Reference :

1. Corporate Accounting Jain and Narang
2. Advanced Accounts : R.L. Gupta and M. Radhaswamy
3. Corporate Accounting Anil Kumar, Mariyappa, Rajeshkumar.
4. Financial Accounting S.N. Maheswari
5. Corporate Accounting II R. Srinivasa Putty, H.R. Appannaiah Reddy
6. Advanced Accounting Shukla and Grewal

B.Com. IV Semester
Paper 4.4 COMPUTER APPLICATIONS IN BUSINESS
Objectives :
To enable the students to understand the application of computers in Business
environment with an emphasis on Accounting.
Unit 1 :

5 Hours
62

Introduction to Windows Basics, Windows Accessories, Using file and Program

Manager
Unit -2 :

10 Hours

Introduction to MsWord Editing a Document Move and Copy text Formatting text
and paragraph Finding and Replacing text and spelling checking Using tabs, Tables,
and other features, Enhancing document using mail merge and other features.
Unit -3

10 Hours

Introduction to Worksheet Getting started with excel Edition Cells and using
commands and functions Moving and Coping, Inserting and Deleting Rows and
Columns Getting help and formatting a worksheet Printing the worksheet Creating
Charts using formulae and functions in excel.
Unit 4

5 Hours

Introduction to Power Point Presentation, & Ms-Outlook

Unit 5 :

5 Hours

Introduction to Desktop publishing, Computer Viruses, securing and usage of e-mail,

Designing Web Page
Unit 6

15 Hours

Accounting Software Using Tally Software

: introduction and installation, Required

Hardware, Preparation for installation of tally software, installation. Working in Tally:

Opening new company, Safety of Accounts or Password, Characteristics, Making Ledger
Accounts, writing voucher, Voucher entry, making different types of voucher, correcting
sundry debtors an sundry creditors accounts, preparation of Trail Balance, Accounts
books, Cash Book, Bank Books, Ledger Accounts, Group Summary, Sales Register and
Purchase Register, Journal Register, Statement of Accounts, & Balance Sheet.
Skill Development :
Maintain a Record on Practicals.
Books for Reference :
1. Craig Stinson Running Microsoft Windows-98 Mcirosoft press.
2. Joshua C. Nossiter. Using Excel 5 for Windows
3. Vishnu Priya Singh & Meenakshi Singh Computerized Financial Accounting
4. Working with Word Aptech Computer Education
5. Power Point Presentation Aptech Computer Education.
6. Malthotra, Computer Applications in Business
63

Note : A minimum of 12+ [4 hours of Tally] practical classes should be conducted in

second semester and practical internal assessment marks will be given based on the
student performance in practical classes by the concerned teacher and no separate
practical examination is recommended.

IV Semester B.Com.
4.5 FINANCIAL MANAGEMENT
Objectives : To give insight into financial decision making
Unit I
10 Hrs
Financial Management Meaning, Definition Goals of financial management Scope
of Financial Management Financial decisions financial planning objectives and
principles of sound financial planning long term and short term financial plan factors
affecting financial plan.
Unit II :
10 Hrs
Financial Decisions, Sources of Capital Capital structure factors influencing capital
structure EBIT, EBT, EPS analysis leverage simple problems
Unit III :
20 Hrs
Investment Decision Capital budgeting significance techniques of evaluation of
investment proposals Payback method Return on investment method, Net present
value method (simple problems only)
Unit IV :
5 Hrs.
Divided Decisions Dividend policy Determinants of divided policy Types of dividend
policy Forms of dividend.
Unit V :
15 Hrs
Working Capital Management meaning importance of adequate working capital
excess or inadequate working capital determinants of working capital requirement,
Source of working Capital. Cash Management, receivable management and inventory
management (Meaning only)
Skill Development :
1. Identify the decision areas in which a financial manager has a role to play.
2. Prepare a Capital Estimate for your new Business.
3. Evaluate the NPV of investment made in any one of the capital project with
imaginary figures for 5 years.
4. Capital structure analysis of companies in different industries.
5. Study of dividend policy practices of certain companies in India.
Books :
1. I.M. Pandey : Financial Management
2. Khan and Jain : Financial Management
3. S.N. Maheshwari : Financial Management
4. Prassannachandra : Fundamentals of Financial Management
5. P.N. Reddy and Appannaiah : Financial Management

64

IV Semester B.Com.
4.6 COST AND MANAGEMENT ACOUNTING -II
Objective : To familiarize the students with various concepts and application of cost
and management Accounting.
Unit I
10 Hours
Overheads Costing : Meaning and classification of overheads Allocation Apportion
and Absorption of overheads Problems on Machine hour rate Repeated Distribution
method and Simultaneous Equation methods.
Unit II
14 Hours
Reconciliation of Cost and Financial Accounts : Need for reconciliation reasons for
differences in profits problems on preparation of reconciliation statement.
Unit III
8 Hours
Methods of Costing 1 : Various methods of costing (Theory) problems on contract
costing Process costing Preparation of process accounts treatment of normal loss,
abnormal loss and abnormal gain (Excluding equivalent production and inter process).
Unit IV
16 Hours
Ratio Analysis : Meaning and significance of ratio analysis Classification of ratios (a)
profitability ratios GPR, OPR, NPR, ROCE, EPS (b) Turnover ratios STR, DTR, CTR (c)
Financial ratios CR, LR, DER, PR and capital geanng ratio
Unit V
12 Hours
Cash Flow Statement Analysis : Meaning and importance of cash flow statement
preparation of cash flow statement as per AS-3.
Skill Development :
1. Collection and Classification of overheads incurred in an organization.
2. Prepare Reconciliation statement with imaginary figures.
3. Make a list of several industries established in your area and Indicate the method
of costing adopted by them.
4. Collect financial statement of a company and compute important ratios.
Books for Reference :
1. Cost Accounting : S.N. Maheswari
2. Cost Accounting : Jain and Narang
3. Management Accounting : S.N. Maheswari
4. Cost Accounting : Nigam and Sharma
5. Management Accounting : Shashi K. Gupta
6. Cost Accounting Das Gupta

V Sem. B.Com
5.1

Income Tax 1

65

Objectives: To Enable the Students to understand the various provisions of Income Tax
Act pertaining to computation of Income of an individual assessee.
Unit 1 :
10 hours
Introduction , Brief history of Income tax, Legal frame work, cannons of taxation.
Scheme of Income Tax.
Definitions: Income, Agricultural Income, Person, Assessee, Assessment, Previous
year, Assessment year, Gross total income, Total Income.
Unit 2 :
8 hours
Capital and Revenue: Receipts, Expenditure & Losses (only theory)

Exempted Incomes U/s 10: Fully exempted and partly exempted

incomes. (Restricted to individual Assessee only).
Unit 3 :

10 hours

Unit 4 :

20 hours

Unit 5 :

12 hours

Residential Status and Incidence of Tax pertaining to individual

assessee only.
( Problem on Individual Assessee only)
Income from Salary: Definition, Features of Salary income,
Allowances, Perquisites, Profit in Lieu of salary U/s 17(3), Pension,
commutation of Pension, Death cum Retirement gratuity, Leave
Salary,
Provident
Fund,
Retrenchment
compensation,
Compensation for Voluntary retirement, Deductions U/s 16 Problems.
Income from House Property: Introduction Annual value under
different situations Deductions under section -24 Problems.
Skill Development:
1. Preparation of Form No 16
2. Computation of taxable Gratuity
3. Preparation of Chart on Allowances & perquisites
4. Chart showing calculation of Annual value
5. Computation of HRA
Books for Reference:
1. Dr. Vinod K. Singhania, Students Guide to Income Tax,
Taxmann Publications.
2. Dr. H.C. Meharothra & Dr. Goyal, Law and Practice of Income
Tax
3. B.B. Lal, Direct Taxes, Konark Publishers
4. Gaur and Narang, Income Tax
66

5. Girish Ahuja and Ravi Gupta, Direct taxes law and practice,
Bharath Publications.
V Sem. B.Com
5.2

Law and Practice of Banking

Objectives: To familiarize the students with Banking services and their legal implications
Unit 1 :
10 hours
Banker and Customer: Definition-General relationship-Special relationship
Unit 2 :
12 hours
Procedure for opening a bank account. Pass Book Importance of Entries, Special
customers Minor, Joint Account, Partnership firm, Joint stock companies.
Unit 3 :
14 hours
Paying Banker and Collecting Banker Duties and statutory provisions-Payment in
due course and Holder in due Course- Cheques, Crossing of Cheques, General
crossing, Special Crossing, Concepts only, Consequences of wrongful dishonor of
cheques,
Unit 4 :
12 hours
Services to customers-Remittance of funds-Safe custody of valuables, letters of
credit and bills discounting, high tech banking services Debit card, Credit card,
ATM, e-banking and MICR.
Unit 5 :
12 hours
Forms of Advances: Meaning, Principles of lending, loans, C.C., O.D., letter of Credit, Types
of Securities, Fixed assets, Shares, LIC bonds, Goods.
NPA ( meaning and significance)
Skill Development:
1. Visit a bank and list out the services rendered by the Bank and prepare a
report on your visit.
2. Collect a specimen of cheque, Account opening forms, Passbooks, Demand
Draft, Challans.
3. Mock Banking in the class room Role playing by the students under the
guidance of the teacher
4. Collect annual report of Bank
Suggested Books:
1. Law and Practice
2. Law and Practice
3. Law and Practice
4. Law and Practice
5. Law and Practice
6. Law and Practice
7. Law and Practice

of
of
of
of
of
of
of

Banking
Banking
Banking
Banking
Banking
Banking
Banking

:
:
:
:
:
:
:

M.L. Tannan
K.P.M. Sundram
Shekar and Shekar
S.N. Maheshwari
B.S. Raman
K.D. Basava (Kannada)
Bhadrappa (kannada)

67

V Sem. B.Com
5.3 Entrepreneurship Development
Objectives: To enable the students to have a right
perspective to start an enterprise.
Unit 1 :
14 hours
Entrepreneurship: Meaning and definition of entrepreneur and entrepreneurship,
features of entrepreneurship, quality of an entrepreneur, functions and importance
of entrepreneur; Types of entrepreneurs: Women Entrepreneurs and their problems
and promotion.
Unit 2 :
08 hours
Entrepreneurial Motivation: Motivational factors compelling and facilitating factors;
entrepreneurial ambition; entrepreneurial traits and competencies; developing
entrepreneurial competencies.
Unit 3 :
10 hours
Business planning: meaning, feature and advantages of Business Planning Financial,
Marketing, Human resources, Technical and Social aspects of business plan; out line
of complete business plan.
Unit 4 :
10 hours
Small Scale Industries: Meaning and Definition of Tiny / Ancillary / Cottage / Small Scale
Industries / Important features ownership patterns Product Range, Advantages,
Problems and promoting of small scale industries.
Unit 5 :
12 hours
Establishment of a new enterprise : Inception, licensing, clearance certificate from
relevant agencies; Financial and non-financial assistance from various agencies and
institutions. Industrial Estates Types and Roles.
Unit 6 :
06 hours
Sickness in small scale units causes, consequences, preventions and remedies.
Skill Development:
1. Visit District Industrial Centre and collect information about incentives offered
to the entrepreneurs.
2. Collect and critically analyze the factors responsible for the success of at least
five women entrepreneurs.
3. Design a questionnaire to assess the entrepreneurial aptitude
4. Prepare a project plan for starting a new enterprise
5. Visit five entrepreneurs and as certain the factors responsible for their
success.
Suggested Readings:
1. Small business management and entrepreneurship by Vasant Desai

68

2. Entrepreneurship Development by S. Anil Kumar, S.C. Poornima, N.K. Abraham

and K. Jayashree
3. Entrepreneurship and small business management by C.B. Gupta and Khanka
4. Small scale industries and entrepreneurial development by C.S.V. Murthy
5. Developing entrepreneurship: Issues and problem by S.V.S. Sharma

V Sem. B.Com
5.4 Soft Skills and Personality Development
Objectives: To familiarize the students to acquire soft skills and to have right
perspective to manage an enterprise.
Unit 1 :
05 hours
Attitudes: Types of Attitudes, Formation-Importance of Positive attitudes-steps in
developing positive attitudes.
Unit 2 :
10 hours
Goal setting and time management: Goals-Importance of goal setting-Periodicity in goal
setting short, medium, long term Methods to achieve set goals Activity in goal
setting techniques of time management Prioritization of activities awareness of
time wasters and how to avoid them.
Unit 3 :
10 hours
Creativity: The Creative mind Importance of creativity Elements of Creativity
Influence of Flexibility Factors influencing creativity Methods of enhancing
creativity Techniques of creativity brainstorming Attributes listing etc., General
ideas in creative problem solving Creativity exercises and games.
Unit 4 :
05 hours
Stress Management: Definition General Principles of Stress management Linkage
between stress and time management Identification of the sources of stress
Measures to manage stress.
Unit 5 :
20 hours
Communication Skills: Definition Significance Disasters of non-communication Gap
Process of communication Forms of communication listening skills Active and
attentive listening Benefit of listening Body language Right Posture Its
importance Effect of right body language.
Unit 6 :
10 hours
Emotional Intelligence: Emotional Intelligence Concepts and definitions Elements of
EI Exercise and analysis Conflict Management
Interpersonal Relationships: Significance of interpersonal relationships in personal and
professional life Tips to enhance interpersonal relationships / cross culture, Ethnic
groups, team Building, Group dynamics.
Practicals:

Extempore speeches Just a minute

Conducting Stress Interviews
Creative Exercise, Role play

69

Books for Reference:

1. Public Speaking : Collins
2. Your personal pinnacle of success : D.D. Sharma (Sultan Chand and Sons)
3. Self development : Devesh (Sultan Chand and sons)

V Sem. B.Com
5.5 Auditing
Objectives: Make the students undertake the need for a system to prevent and detect and
errors and frauds in business environment.
Unit 1 :
10 hours
Auditing: Meaning , Definition: Difference between Accounting and Auditing,
objectives of auditing, Different kinds of audit, Merits and demerits of continuous
and annual audit, preparations before commencement of New Audit.
Unit 2 :
12 hours
Audit Programme: Auditors note book Audit working papers Internal Control,
Internal check Internal audit, Meaning, Objectives , Fundamental principles of
Internal Checks , Internal check regarding payment of wages and cash sales.
Internal Audit Meaning, Features, merits, Demerits, Differences between Internal
Check and Internal Audit, Differences between Internal audit / external audit
Unit 3 :
14 hours
Vouching & Verification, Valuation of Assets and liabilities
Vouching- Meaning, Definition, objects of vouching Importance, Routine checking
and Differences between Routine checking and vouching, . Vouching of receipts from
Debtors and payments to Creditors.
Verification and Valuation Meaning, Definition, Objectives of Verification of assets
and liabilities, General Principles of Verification, Differences between Vouching and
Verification,
Valuation- importance of valuation, verification and valuation of Goodwill, land and
buildings, Plant and machinery, Stock in trade, patent Rights , Trade Marks, Debtors,
B/R, Creditors and B/P
Unit 4 :
14 hours
Company Auditor Appointment, Qualifications; Disqualifications, Removal, Duties,
Rights, Liabilities of company Auditor. Audit Report-features, auditors Certificate,
Features, Preparation of clean and qualified audit reports.
Unit 5 :
06 hours
Audit of different organizations:
1. Partnership Firm
2. Educational institutions
3. Co-operative Society
Unit 6 :
04 hours
Auditing under computerized environment uses and constraints of computerized
audit.
Skill development:
1. Collection of specimen of vouchers and Receipts-pointing out mistakes in
voucher
2. Visit to an audit firm and prepare report on the visit

70

3. Collection of Audit Report

4. Observe Accounts and Audit Procedure of your own college or association.
5. Prepare a chart showing types of audit.
6. Prepare a list of auditors an chartered Accountants in your area/ town.
Books for References :
1. Practical Auditing: B.N. Tandon
2. Auditing: T.R. Sharma
3. Auditing : Shekar
4. Auditing : Jagadish Prakash
5. Auditing : Dr. B.G. Bhaskara & Aruna Tha
6. Principles and Practice of Auditing: Dinakar Pagare
V Sem. B.Com
Accounting Group
5.6 Advanced Financial Accounting (Elective paper-1)
Objectives: The objectives of this course is to expose students to advanced accounting issues
and practices. The main focus is on formatted accounting practices.
Unit 1 :
20 hours
Holding Company: Meaning, Definition of Holding Company and Subsidiary Company ,
preparation of accounts, Steps for Preparation of Consolidated balance sheet, Capital
Profit, Revenue profits, Minority Interest, Goodwill / Cost of Control or Capital
Reserve , Unrealized Profits, Intercompany Owings, Revaluation of Assets and
Liabilities, Preparation of Consolidated Balance Sheet.
Unit 2 :
15 hours
Accounting of banking companies: Meaning and Definition of banking company-Books of
accounts to be maintained by the banking companies, Important provisions of
Banking Regulation Act 1949, non performing assets- classifications of advancesTreatment of rebate on Bills discounted, Provisions for doubtful debts, provisions for
taxation in preparation of Final Accounts of Banking companies, Preparation of
banking Companies Balance sheet and Profit & Loss Account as per the existing
banking regulation act.
Unit 3 :
15 hours
Final Accounts of life insurance: Meaning-Insurance terms premium-consideration for
annuities granted Policies becoming claims reinsurance-surrender value and paid
up value-bonus-cash, bonus-bonus in reduction of premium-reversionary bonusvaluation-preparation of revenue accounts applicable for life insurance businessbalance sheet of a life insurance company according to form A in the first schedule.
Unit 4 :
10 hours
Final Accounts of general insurance: Meaning-general insurance- revenue account for fire
and marine treatment of reserve-preparation of P & L account in Form B
Preparation of P & L appropriation account in Form C preparation of balance
sheet.
Skill development:
1. Collecting the final accounts of public limited company and commenting on the
liquidity and profitability
2. Apply important ratios to analyse the companys balance sheet.

71

3. Listing any 10 life insurance policies and collecting information relating to

bonus rates and guaranteed additions.
4. Collection of final accounts of general insurance company. Calculating and
commenting on the profitability and liquidity.
5. Collection of final accounts LIC and commenting on profitability and liquidity.
Books for References :
1.
2.
3.
4.

R.L Gupta and Radaswamy: Advanced accountancy

S.P. Jain & Narang, Advanced accounts.
S.P. Iyengar, Advanced accounting
Chakraborthy, Advanced accountancy
5. Mukerjee and Hanif, Modern accountancy
V Sem. B.Com
Accounting Group
5.7 Management Accounting
Objective :
To enable the students to understand cost control techniques and the importance of analysis and
interpretation of financial statements for decision making.
Unit 1
10 hours
Marginal Costing and C V P analysis :
Meaning of Marginal cost and Marginal costing, features, Merits and Limitations of Marginal
costing. Differences between absorption costing and marginal costing (Theory)
C-V-P Analysis : Contribution, P/V ratio and its significance, B.E.P., Margin of safety, Angle of
incidence Problems(Algebraic Method only)
Unit - 2
10 hours
Budgetary control meaning and definition of budget and budgetary control, objectives of
budgetary control advantages and limitations. Fixed budget, flexible budget, cash budget, Zero
base budgeting. Problems on flexible and cash budget.
Unit 3
8 hours
Standard costing: Meaning, Definition, Differences between standard costing and budgetary
control, advantages and limitations. Variances Favorable and unfavorable: Material variances,
Labour Variances and over head variances. Problems on material variances.
Unit 4
15 hours
Ratio analysis: Meaning Classification of ratios, Advanced problems including preparations of
financial statements with given ratios.
Unit - 5
12 hours
Funds flow statement analysis: Meaning and Concepts of funds, Uses and significance of FFS,
Sources and applications of funds, Differences between FFS and Income statement and FFS and
Balance sheet. Limitations of FFS. Preparation of schedule of changes in working capital,
preparation of adjusted P & L account and preparation of FFS.
Unit 6
5 hours
Management reporting: Meaning, general principles of good reporting system, kinds of reports,
Drafting of reports under different situations.
Skill development :
1. Collection of Annual reports of a joint stock company for two years.

72

2. Compute important ratios from the above financial statements.

3. Preparation of funds flow statement from the above companys balance sheet

Books for References :

1. Cost accounting : Jain and Narang
2. Cost accounting : S.N. Maheshwari
3. Cost accounting : Das Gupta
4. Management accounting : Shashi K. Gupta
5. Management accounting : Dr. S.P. Gupta
6. Management accounting : S.N. Maheshwari

V Sem. B.Com
Finance Group
5.6 Security Analysis Portfolio Management (Elective Paper 1)
Unit 1 :
10 hours
An introduction to investment: Concept of investment, objectives of investment,
investment V/s speculation, investment alternatives, investment attributes,
investment process, common errors in investment management.
Unit 2 :
10 hours
Risk and return in investments: Concept of risk, systematic and unsystematic risk,
minimizing risk exposure, risk measurement (simple problems). Concept of returns,
types and components of return (Simple, Problems), probabilities and rate of return.
Risk return trade off.
Unit 3 :
15 hours
Valuation of securities: Time value concept (Simple Problems on future value and
Present value), value of a security, concept o value.
Bond Valuation: Basic concepts, basic bond valuation model, bond yield measures
(simple problems)
Equity valuation: Concept of intrinsic value, determinants of intrinsic value, estimation
of intrinsic value, ratio approach to equity valuation.
Unit 4 :
15 hours
Fundamental and Technical analysis: Fundamental analysis: Concept, steps, macro
economic analysis, industry analysis, company analysis obstacles in the way of
fundamentals analysis.
Technical Analysis: Concept technical V/s fundamental analysis, charting techniques
bar and line charts, point and figure charts.
Unit 5 :

10 hours

73

Portfolio Management frame work: Specification of investment objectives, choice of asset

mix, formulation of portfolio strategy, selection of securities, portfolio execution,
portfolio revision, performance evaluation (only Theory)
Books for Reference:
1. Prasanna Chandra - Investment analysis Portfolio management
2. Avadhani Investment Analysis Portfolio Management
3. Punnethavathi Pandian Investment Analysis Portfolio management

V Sem. B.Com
Finance Group
5.7 Financial Markets (Paper 2)
Unit 1 :
15 hours
An overview of financial markets and services in India
Primary Market : Meaning and Features
Secondary market : Meaning and Features
Financial services: Different types of financial services and financial instrument.
Unit 2 :
10 hours
Money Market : Structure functions instruments of money markets: Treasury bills,
CPs and CDs (Meaning and Features). RBI - Feature and functions.
Unit 3 :
Capital Market: Structure functions and instruments
Stock exchange: features-functions and importance
BSE and NSE : Origin and features
IPO- Book building depositories and De-mat Account

15 hours

Unit 4 :
10 hours
Merchant Banking: Meaning, origin and growth of merchant banking in India, Public
Issues: merchant banking practices in India.
Unit 5 :
10 hours
Mutual Funds: Concept of Mutual Funds-growth of mutual funds in India different
types of mutual funds schemes. Functioning of mutual funs in India.
Books for Reference:
1. L.M. Bhole: Financial Institutions and Markets
2. Vasanth Desai: Indian Financial System
3. M.Y. Khan Indian Financial system
4. Gordon and Natarajan Financial Markets and Services

74

Skill Development:
1. Visit a stock brokers office collect a new issue application and fill it.
2. Prepare a chart showing the structure of financial markets.
3. Prepare a chart showing the instruments of financial markets
4. Prepare a chart of ratings given by different rating agencies.
5. Prepare a specimen of any two financial instruments.

V Sem. B.Com
Marketing Group
5.6 Retail Marketing (Elective Paper I)
Course Objective : To impart knowledge to the students regarding the fast emerging retail
business
Unit 1 :
10 hours
Retailing - Meaning and Definitions of Retailing: Functions of a Retailer; Retail
Marketing mix.
Unit 2 :
12 hours
Evolution of Retail Marketing in India: Theories of Retailing; Environmental Theory:
Cyclical Theory and Conflict Theory; Concept of Life Cycle in Retailing
Unit 3 :
14 hours
Retail Marketing and Consumers: Factors influencing Retail customers; Customer
decision-making process in Retail Marketing; Role of Market Research in Retailing.
Unit 4 :
12 hours
Retail Strategy: Retail store locations; steps involved in choosing a Retail location;
Concept of Retail Branding.
Unit 5 :
12 hours
Servicing Retail Customer: Personal Selling in Retailing; Retail Selling Process:
Concept of E-tailing
Skill Development:
1. Visit a big retail outlet in your near by place and list out the products it offers
for sale.
2. Select 5 Retail stores and study the Window Display attractions they use to
lure the customers.
3. Choose 5 Retailers and study the sales promotion measures they use.

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Books for Reference:

1. Swapna Pradhan: Retailing Management (Text &Cases) Tata MacGraw Hill
Publishing, New Delhi (2007)
2. Lucas, JR George H and Bush, Robert P. : Retailing, HMC, New York.
3. Berman, Bank Evans, J.R. : Retail Management A strategic approach, Prentice
Hall of India, 2001.

V Sem. B.Com
Marketing Group
5.7 Agricultural Business Management (Elective Paper 2)
Objective : To familiarize with importance of Agricultural Business Management and Marketing
of Agricultural Products.
Unit 1 :
10 hours
Agri business Emerging Branches Non Conventional forms of Agribusiness Export
potential for farm products Supporting Services Scope, nature and significance
agricultural business. Farming Systems Corporate, Contract, Precision
Unit 2 :
12 hours
Agriculture Marketing: Definition, Scope, Concept and objectives, Differences in
Agricultural and Consumer Marketing, Constraints in Agricultural marketing.
Co-operative Marketing: Concept, History, Functions Reasons for slow progress of cooperative sector. Pricing Distribution and Promotion of Agricultural Products.
Unit 3 :
14 hours
Role of Agriculture in Economic Development of India: Role of Government in Agricultural
Development.
National Agricultural Policy of Govt. of India: WTO and AOA Agricultural Advantages &
Limitations of Organized retailing in Agri inputs and outputs.
Patenting PV Rs & B.Rs Act, Subsidized Govt. programmes in agriculture, Euro norms
for agricultural products.
Unit 4 :
14 hours
Agro industries, Sugar industry, Oil seeds, Dairy processing, seed industry, Fertilizer
industry. Importance of horticulture and floriculture, Processing of horticulture
produce and floriculture, medicinal plants. Production and marketing of sericulture,
silk products, garment industry & M.F.A., G.M. crop & their marketing, Buffer Stock,
organic farming.
Unit 5 :

10 hours

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Recruitment of Human Resources in Agri marketing and new trends in Agri

Marketing.
Books for Reference:
1. Agriculture Marketing in India: S.S Achary and N.L. Agarwal Oxford & IBH
Publishing Co Pvt. Ltd. Calcutta
2. Agribusiness management in India : Text & Cases Dr. Subhash Bhave Desai,
Agricultural Economics, Himalaya Publishing House, Nagapur, 1998
3. Leading issues in Agricultural Economics, Soni R.N., Shoban Lal Nagia Chand &
Co., New Delhi.
4. Fundamental of Agricultural Economics, sadhu & Sing, Himalaya Publishing
House.
5. Agricultural Problem in India, Memoria C.B. Kitab Mahal, New Delhi.
6. Sericulture and Development, Acharya. J., Indian Pub. Distributors, Delhi, 1993
7. Silk Industry, Problem and Prospects, Abdul Aziz and Hanumappa, Ashish
Publishing House, New Delhi.
8. Various Reports of APEDA, National Horticulture Board (NHB), Director of
Horticulture.

V Sem. B.Com
Accounting and Finance Group
5.6 Advanced Financial Accounting (Elective Paper 2)
Unit 1 :
20 hours
Holding Company: Meaning, Definition of Holding Company and Subsidiary Company ,
preparation of accounts, Steps for Preparation of Consolidated balance sheet, Capital
Profit, Revenue profits, Minority Interest, Goodwill / Cost of Control or Capital
Reserve , Unrealized Profits, Intercompany Owings, Revaluation of Assets and
Liabilities, Preparation of Consolidated Balance Sheet.
Unit 2 :
15 hours
Accounting of banking companies: Meaning and Definition of banking company-Books of
accounts to be maintained by the banking companies, Impoartat provisions of
Banking Regulation Act 1949, non performing assets- classifications of advancesTreatment of rebate on Bills discounted, Provisions for doubtful debts, provisions for
taxation in preparation of Final Accounts of Banking companies, Preparation of
banking Companies Balance sheet and Profit & Loss Account as per the existing
banking regulation act.
Unit 3 :
15 hours
Final Accounts of life insurance: Meaning-Insurance terms premium-consideration for
annuities granted Policies becoming claims reinsurance-surrender value and paid
up value-bonus-cash, bonus-bonus in reduction of premium-reversionary bonusvaluation-preparation of revenue accounts applicable for life insurance businessbalance sheet of a life insurance company according to form A in the first schedule.
Unit 4 :
10 hours
Final Accounts of general insurance: Meaning-general insurance- revenue account for fire
and marine treatment of reserve-preparation of P & L account in Form B

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Preparation of P & L appropriation account in Form C preparation of balance

sheet.
Skill development:
1. Collecting the final accounts of public limited company and commenting on
the liquidity and profitability
2. Apply important ratios to analyse the companys balance sheet.
3. Listing any 10 life insurance policies and collecting information relating to
bonus rates and guaranteed additions.
4. Collection of final accounts of general insurance company. Calculating and
commenting on the profitability and liquidity.
5. Collection of final accounts LIC and commenting on profitability and
liquidity.
Books for References :
1.
2.
3.
4.
5.

R.L Gupta and Radaswamy: Advanced accountancy

S.P. Jain & Narang, Advanced accounts.
S.P. Iyengar, Advanced accounting
Chakraborthy, Advanced accountancy
Mukerjee and Hanif, Modern accountancy
V Semester B Com
Accounting and Finance Group
5.7 Management Accounting

Objective :
To enable the students to understand cost control techniques and the importance of analysis and
interpretation of financial statements for decision making.
Unit 1
10 hours
Marginal Costing and C V P analysis :
Meaning of Marginal cost and Marginal costing, features, Merits and Limitations of Marginal
costing. Differences between absorption costing and marginal costing (Theory)
C-V-P Analysis : Contribution, P/V ratio and its significance, B.E.P., Margin of safety, Angle of
incidence Problems(Algebraic Method only)
Unit - 2
10 hours
Budgetary control meaning and definition of budget and budgetary control, objectives of
budgetary control advantages and limitations. Fixed budget, flexible budget, cash budget, Zero
base budgeting. Problems on flexible and cash budget.
Unit 3
8 hours
Standard costing: Meaning, Definition, Differences between standard costing and budgetary
control, advantages and limitations. Variances Favorable and unfavorable: Material variances,
Labour Variances and over head variances. Problems on material variances.
Unit 4
15 hours
Ratio analysis: Meaning Classification of ratios, Advanced problems including preparations of
financial statements with given ratios.
Unit - 5
12 hours

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Funds flow statement analysis: Meaning and Concepts of funds, Uses and significance of FFS,
Sources and applications of funds, Differences between FFS and Income statement and FFS and
Balance sheet. Limitations of FFS. Preparation of schedule of changes in working capital,
preparation of adjusted P & L account and preparation of FFS.
Unit 6
5 hours
Management reporting: Meaning, general principles of good reporting system, kinds of reports,
Drafting of reports under different situations.
Skill development :
1. Collection of Annual reports of a joint stock company for two years.
2. Compute important ratios from the above financial statements.
3. Preparation of funds flow statement from the above companys balance sheet
4. Collect the audited Financial Statements of a business organization and analyze the
CVP
5. Draft managerial report under different circumstances.

Books for References :

1. Cost accounting : Jain and Narang
2. Cost accounting : S.N. Maheshwari
3. Cost accounting : M N Arora
4. Management accounting : Shashi K. Gupta
5. Management accounting : Dr. S.P. Gupta
6. Management accounting : S.N. Maheshwari

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