Mangalore University

Syllabus for B.Com Course as per CBCS

Regulations 2018-19:
Programme Objectives:
1. The Course focuses mainly on enhancing the employability skills of the
Commerce students
2. The introduction of updated and the need of the hour concepts and contents
will make a student employable and at the same time confident in his/her
day to day transactions.
3. The course also meets the requirement of the young and enterprising
Indians to nurture their dreams of entrepreneurship.
4. Overall the course touches upon the humane aspect of every student
pursuing it and encourages them to contribute to nation building through
their intellect and social capital.
Eligibility for Teaching:
All the Courses under Group I and Group II shall be taught by the Faculty
members having M.Com qualification with B.Com/BBM/BBA degrees only.
However the following subjects can be taught by the faculty members having
M.A(Economics) qualifications.
1.Business Economics ( I Semester)
2. Money and Public Finance (II Semester)
3. Modern Bank Management (III Semester)
4. International Trade (IV Semester)
Teaching Pedagogy:
The programme consists of Lectures and Practical sessions both inside and
outside the classroom. Lectures will be supplemented with tutorial classes
which encompass Student Seminars, Case Studies, Group Discussions, Role
Play activities and hands on Computer use.

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 Proposed Semester wise Subjects for B.Com Degree

I year B Com, I Semester

Subjects/Courses Teachin Marks Credits
g Hours/ IA U Exam Total
Week
BCMCMC 131: Quantitative Techniques- I 4 20 80 100 02
Group I: BCMCMC 132 : Financial Accounting – I 6 30 120 150 03
BCMCMC 133: Strategic Management and 6 30 120 150 03
Core Courses Organization Behaviour
BCMCMC 134 : Business Economics 4 20 80 100 02
(Commerce
Subjects)
Group II Elective Courses 2 10 40 50 01
Elective Courses BCMCCE 135
BCMCCE 136
BCMCCE 137
BCMCCE 138
Language I 4 20 80 100 02
Group III BCMENL 131 : English
a) Compulsory Language II 4 20 80 100 02
Foundation BCMKAL131 : Kannada
Group III BCMCIF 131 : Indian Constitution /Human
b) Elective Rights/Gender equity/ Environmental Studies 2 10 40 50 01
Foundation

Group IV CC & EC : Co-curricular and - - - 50 01

Extra- curricular Activities
850 17

I year B Com, II Semester

Subjects/Courses Teaching Marks Credits
Hours/ IA U Exam Total
Week
BCMCMC 181 : Quantitative 4 20 80 100 02
Group I: Techniques- II

Core Courses BCMCMC 182 : Financial 6 30 120 150 03

Accounting - II
(Commerce BCMCMC 183 : Human Resource 6 30 120 150 03
Subjects) Management
BCMCMC 184 : Money and Public 4 20 80 100 02
Finance
Group II Elective Courses 2 10 40 50 01
Elective Courses BCMCCE 185
BCMCCE 186
BCMCCE 187
Language I 4 20 80 100 02
Group III BCMENL 181 : English
a) Compulsory Language II 4 20 80 100 02
Foundation BCMKAL 181: Kannada
BCMHGF181 : Indian 2 10 40 50 01
Constitution/Human Rights/Gender
b) Elective equity/ Environmental Studies
Foundation
Group IV CC & EC : Co-curricular and - - - 50 01
Extra- curricular Activities
850 17

2
 II year B Com, III Semester
Subjects/Courses Teaching Marks Credits
Hours/ IA U Exam Total
Week
BCMCMC 231:Direct Tax- I 4 20 80 100 02
Group I: BCMCMC 232 : Financial 6 30 120 150 03
Accounting - III
Core Courses BCMCMC 233:Modern Bank 4 20 80 100 02
Management
(Commerce BCMCMC 234 :Cost & Management 6 30 120 150 03
Subjects) Accounting – I
Group II Elective Courses 2 10 40 50 01
Elective Courses BCMCCE 235
BCMCCE 236
BCMCCE 237
BCMCCE 238
Language I 4 20 80 100 02
Group III BCMENL 231 : English
a) Compulsory Language II 4 20 80 100 02
Foundation BCMKAL 231: Kannada
BCMGEF231 : Indian 2 10 40 50 01
Constitution/Human Rights/Gender
b) Elective equity/ Environmental Studies
Foundation

Group IV CC & EC : Co-curricular and

Extra- curricular Activities - - - 50 01

850 17
II year B Com, IV Semester
Subjects/Courses Teaching Marks Credits
Hours/ IA U Exam Total
Week
BCMCMC 281: Direct Tax- II
Group I: 4 20 80 100 02
BCMCMC 282 :Financial
Core Courses Accounting - IV 6 30 120 150 03
BCMCMC 283 :International Trade
(Commerce 4 20 80 100 02
Subjects) BCMCMC 284 : Cost &
Management Accounting – II 6 30 120 150 03
Group II Elective Courses
Elective Courses BCMCCE 285 2 10 40 50 01
BCMCCE 286
BCMCCE 287
BCMCCE 288

Language I
Group III BCMENL 281 : English 4 20 80 100 02
a) Compulsory
Foundation Language II
BCMKAL 281 : Kannada 4 20 80 100 02
BCMESF281 : Indian
b) Elective Constitution/Human Rights/Gender 2 10 40 50 01
Foundation equity/ Environmental Studies

Group IV CC & EC : Co-curricular and

Extra- curricular Activities - - - 50 01
850
3
 17

III year B Com, V Semester

Subjects/Courses Teaching Marks Credits
Hours/ IA U Exam Total
Week
BCMCMC 331 :Direct Tax- III 5 30 120 150 03
Group I: BCMCMC 332: Corporate Accounting – 5 30 120 150 03
I
Core Courses BCMCMC 333 :Financial Management - 5 30 120 150 03
I
(Commerce BCMCMC 334 : Cost & Management 5 30 120 150 03
Subjects) Accounting – III
BCMCMC 335 :Business Law 5 30 120 150 03
BCMCMC 336 : Modern Marketing 5 30 120 150 03
900 18
Group II Not applicable

Group III Not applicable

Group IV Not applicable

III year B Com, VI Semester

Subjects/Courses Teaching Marks Credits
Hours/ IA U Exam Total
Week
BCMCMC 381:GST & Customs Duty 5 30 120 150 03
Group I: BCMCMC 382 : Corporate Accounting - 5 30 120 150 03
II
Core Courses BCMCMC 383 : Financial Management - 5 30 120 150 03
II
(Commerce BCMCMC 384 : Cost & Management 5 30 120 150 03
Subjects) Accounting – IV
BCMCMC 385 : Indian Corporate Law 5 30 120 150 03
BCMCMC 386 :Auditing 5 30 120 150 03
900 18
Group II Not applicable
Group III Not applicable
Group IV Not applicable
Total 5200 104

Electives courses to be offered under Group II for I, II, III & IV Semester B.Com
programme under following four categories are as follows: (50 marks & 2 hours)
I. Supportive to the Discipline of study:
- BCMCCE 135 : Corporate Secretaryship
- BCMCCE 136 : Principles and Practice of Tourism
- BCMCCE 137 : E-Commerce
- BCMCCE 138 :Intellectual property Rights
II. Providing an Expanded Scope:
- BCMCCE 185 : Real Estate Management
- BCMCCE 186 : Agricultural Marketing
- BCMCCE 187 : Retail Management
- BCMCCE 188 : Logistics Management.

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III. Nurturing Students Proficiency/Skills:
- BCMCCE 235 : Computerised Accounting
- BCMCCE 236 : Tax Procedure & Tax Planning
- BCMCCE 237 : Personal Investment Management
- BCMCCE 238 : Life Skills
IV. Enabling an exposure to some other discipline & domain:
- BCMCCE 285:Basic Accounting
- BCMCCE 286 : Personal Taxation
- BCMCCE 287 : Personal Investment Management
- BCMCCE 288 :Banking Practices.

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 I BCOM- I SEMESTER
BCMCMC 131 :QUANTITATIVE TECHINIQUES – I
4 hours per week 48 Hours : No of Credits: 2
Unit 1: Introduction and basic concepts 10 Hrs
Introduction to Statistics: Meaning and definitions, Measures of Central Tendency- Arithmetic
mean-properties, Geometric mean and Harmonic mean- properties and applications, mode and
median.

UNIT 2 : Descriptive statistics of Univariate distributions 8 Hrs

Standard deviation: calculation and properties, CV and variance.

Unit 3: Index numbers 10 Hrs

Definition, limitations and uses of index numbers, Steps in the construction of index number,
Construction of whole sale price index numbers – Simple and weighted average of price
relatives, weighted aggregate method – Laspeyre’s, Paasche’s and Fisher’s index numbers, cost
of living index number, Construction of index number by using aggregate expenditure method
and family budget method.

Unit4: Commercial Arithmetic 10 Hrs

Percentage, problem on profit and loss ,Trade discount, Cash discount.
Simple interest - Compound interest: including for fraction of period- Half yearly, Quarterly
problems, Nominal rate and Effective rate of interest.

Unit 5: Ratio and proportions 10 Hrs

Definition-Equality of ratio –Simple problems; Proportion-definition –Direct Proportion-
Inverse Proportion-Continued Proportion –Problems on proportions

Reference books:
1. Business Mathematics - Dr. Amarnath Dikshit and Dr. Jinendra kumar jain Himalaya
publication house.
2. Business Mathematics - Kashyap Trivedi, Chirag Trivedi Pearson publication.
3. Business Mathematics - D.C Sanchete, V.K Kapoor, Sulthan chand and sons
4. Business Mathematics - Madappa and Shreedhara Rao, Shubhash publications.
5. Business Statistics - S P Gupta, S E Gupta, B N Gupta
6. Comprehensive Statistical Methods - P.N.Arora, Sumeet Arora & S.Arora, Chand
publication

6
 I BCOM- I SEMESTER
BCMCMC 132: FINANCIAL ACCOUNTING I
6 hours per week 72 hours : No of Credits: 3

UNIT 1: Introduction to Accounting. 12 Hrs

Accounting Concepts: Going Concern Concept, Accounting Period Concept, Business entity
concept, Accrual Concept, Convention of Consistency ;Indian Accounting Standards ;
Accounting Policies.
UNIT II: Accounting for Professionals. 12 Hrs
UNIT III: Rectification of Errors: 12 Hrs
Classification of Errors- Rectification of Errors- After preparing the Trial Balance and before
preparing Final Accounts – Suspense Account; After preparing the Final Accounts –
Rectification in the next Trading period – Profit & Loss Adjustment Account.
UNIT – IV: Depreciation Accounting 12 Hrs
Assets that are not covered by AS - Meaning of depreciable assets ;Factors determining
economic life of the asset;Methods of depreciation (Change of method of depreciation
excluded):Straight Line Method ,Reducing Balance Method, Sinking Fund Method
UNIT V: Final Accounts of Sole Trading Concerns: 12 Hrs
Preparation of Trading Account and Profit & Loss Account, Balance Sheet
UNIT VI: Final Accounts of Non-Trading Concerns: 12 Hrs
Meaning and Treatment of Revenue and Capital items -Preparation of Income and Expenditure
Account and the Balance Sheet with the given Receipts and Payments Accounts and other
information.

Books for Reference:

1. Advanced Accounting Shukla M.C., Grewal T.S.
2. – do - Gupta R.L.
3. – do - Jain & Narang
4. – do - Maheswari S.W. & Maheshwari S.K.
5. – do - B.S.Raman
6. – do - Basu & Das

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 I BCOM- I SEMESTER
BCMCMC 133 :STRATEGIC MANAGEMENT AND ORGANIZATIONAL BEHAVIOUR
6 hours per week 72 hours : No of Credits: 3

Objectives: The Objectives are to acquaint students with basic concepts and practice of
Strategic Management.

Unit 1: Introduction to Strategies: (12 Hours)

Meaning and introduction, Fundamentals of strategy – Scope and importance- Differences
between goals and objectives of business- Strategic Intent through Vision and Mission
statements. Types of Strategies – Generic Strategies.

Unit 2: Strategic Management: (12 hours)

Need, Scope, Key features and importance. Role of Top Management in Strategic Decision
Making. Limitations of Strategic Management; Strategic Management Process.

Unit 3: Environmental Analysis: (12 hours)

External environment – General, Economic, Socio-political, Technological and Legal
environment.
Internal Environment- Structure, Culture, Core-Competencies, Stake-holders and Resources.
SWOC Analysis & SOAR Analysis.

Unit 4: Strategy Formulation and Implementation: (12 hours)

Introduction to Strategy Formulation – Process in Strategy Formulation – Strategy
implementation Stages – Reasons for Strategy failure & methods to overcome failure. Strategic
Business Unit – BCG Matrix.

Unit 5: Introduction to Organizational Behaviour: (12 hrs)

Concept of organizational Behaviour (OB) – Importance of Organizational Behaviour – Key
Elements of Organizational Behaviour, Role of Managers in OB – Interpersonal Roles –
Informational Roles – Decisional Roles, Foundations or Approaches to OB, Challenges and
Opportunities for OB.

Unit 6: Foundations of Individual Behaviour : (12 hrs)

Factors affecting individual behaviour - personal, environmental and organizational factors.
Personality: Definition and Meaning of Personality- Determinants of Personality,
Personality Traits Influencing OB.

Attitudes, Job Satisfaction, Emotions and Moods:Major Job attitudes – Measuring Job
satisfaction – causes and impacts of Job satisfaction – Emotions and Moods – Emotional
Labour – Emotional Intelligence – OB applications of emotions and moods .

Perception and Individual decision making-Factors that influence perception – Link between
perception and individual decision making – Decision-making in organizations.
Learning -Learning and Learning Cycle, Components of Learning

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BOOKS FOR REFERENCE:
1. Strategic Management : Srinivasan (PHI Learning Private
(Indian Context) Limited, New Delhi)
2. Business Strategy and Management : Subba Rao P
3. Strategic Management : P.K. Ghosh
4. Strategic Management
(Conceptual Framework) : Dr. Arabinda Bhandari (McGraw-Hill)
5. Business Environment and Policy : Dr. Francis Cherunilam
6. Essentials of Business Environment : Dr. K. Ashwathappa
7. Strategic Management : Azhar Kazmi and Adela Kazmi
8. Strategic Management : Dr. Francis Cherunilam (Himalaya )
9. Strategic Management : V S P Rao and V Hari Krishna
10. Strategic Management : M Karmarkar ( Book House of
India Pvt Ltd, Mumbai.
11. Organisational Behaviour : Keith Davis, John W. Newstrom
12. Organisational Behaviour : Fred Lutans,12/e, McGraw Hill

9
 I BCOM- I SEMESTER
BCMCMC 134 :Business Economics

4 Hours per week 48 Hours : No of Credits: 2

Objectives of the Course:

 Have consistent and coherent command of the language of Economics, its standard
terms and basic concepts.
 Analyse how economic agents make decisions and choices using theoretical knowledge
& practical approach.
CONTENTS
Unit - I: Nature and Scope of Economics (12 Hours)
Subject-matter of economics – Distinction between microeconomics and macroeconomics –
Basic Terms: Economy (economic system), Economic Goods, Scarcity and Choice, Consumers
& Producers (Firms), Risk & Uncertainty, Value & Price. Cost: Marginal cost, average cost and
opportunity cost. Revenue: marginal revenue, average revenue and total revenue. Equilibrium –
Methods of economic analysis – Role of an Economist – Application of economic knowledge in
decision-making and planning.
Unit - II: Demand and Supply Analysis (12 Hours)
Utility as the basis of demand – Distinction between cardinal utility & ordinal utility – Demand
Function – Law of Demand: assumptions, demand curve and exceptions – Uses in pricing and
demand forecasting – Elasticity of Demand: Price, and Promotional Elasticity – Methods of
Measurement: Point Method, Income Method and Mathematical Method
Distinction between supply, stock and surplus – Law of Supply: assumptions, supply curve,
Degrees of price elasticity of supply.
Unit - III: Production Analysis and Market (12 Hours)
Production Analysis: Law of variable proportions and Law of returns to scale.
Perfect Competition: concept and features – Monopoly: concept, features & types, price
discrimination – Imperfect Competition: (i) Monopolistic Competition: Assumptions; Short-run
Equilibrium; Group Equilibrium; concept of excess capacity. (ii) Oligopoly: types, features,
dilemma of oligopolistic firms.
Unit - IV: Macroeconomic Analysis (12 Hours)
National Income: concepts, measurement – Trade Cycles: features, types and control – Keynes
consumption function and investment function – Macroeconomic Policy: objectives and
instruments.
Suggested Readings:
1. Pindyck, R.S., D. L. Rubinfeld and P. L. Mehta; Microeconomics, Pearson Education.
2. N. Gregory mankiw, Principles of Micro Economics, Cengage Learning
3. Maddala G.S. and E. Miller; Microeconomics: Theory and Applications, McGraw-Hill
Education.
4. Salvatore, D. Schaum’s Outline: Microeconomic Theory, McGraw-Hill, Education.
5. Case and Fair, Principles of Micro Economics, Pearson Education
6. Koutsiyannis, Modern Micro Economic Theory.
10
7. C Snyder, Microeconomic Theory: Basic Principles and Extensions, Cengage Learning
8. Bilas, Richard A., Microeconomics Theory: A Graphical Analysis, McGraw-Hill Education.
9. Paul A Samuelson, William D Nordhaus, Microeconomics, McGraw-Hill Education.
10. Amit Sachdeva, Micro Economics, Kusum Lata Publishers
11. Mankiw, N. Gregory. Principles of Economics, Thomson/South-Western.
12. C A Leeds Basic Economics Revision, Cassel Ltd., London.
Note: Latest Editions shall be used.

11
 I B.COM – II SEMESTER
BCMCMC 181 :QUANTITATIVE TECHINIQUES – II
4 hours per week 48 hours : No of Credits: 2
Unit 1: Descriptive analysis of Bivariate data 10 Hrs
Correlation Analysis: Meaning of Correlation, linear and non-linear correlation, Correlation and
Causation, Scatter diagram, Pearson’s co-efficient of correlation; calculation and properties
(proofs not required). Spearman’s Rank Correlation

Unit 2 : Regression Analysis 10 Hrs

Regression Analysis: Principle of least squares and regression lines, Regression equations and
estimation; Properties of regression coefficients; Relationship between Correlation and
Regression coefficients.

Unit 3: Time series analysis 8 Hrs

Meaning and uses of time series, Various components of time series, determination of trend by
using moving average and least square method.

Unit4: Permutation and Combinations 10 Hrs

Factorial Notations-permutations of n different things-Circular permutation-Permutation of
things not all different –restricted permutation-simple problems Combinations-simple problems
based on formula. Introduction to probability-definitions – various terminology used in
probability (sample space, events, random experiment trial) – simple problems.

Unit 5: Number system and Theory of Equations 10 Hrs

Introduction –Natural numbers -Integers-Prime numbers-Rational and irrational numbers-Real
numbers –HCL AND LCM (simple problems)
Equations - definition - Degree of the equation. Types of equations –linear equations and its
solution- Simultaneous linear equations (2 variables only)-Quadratic equation-solution by
method of factorisation and formula method.

Reference books:
1. Business Mathematics - Dr. Amarnath Dikshit and Dr. Jinendra kumar Jain, Himalaya
publication house.
2. Business Mathematics - Kashyap Trivedi, Chirag Trivedi, Pearson Publication.
3. Business Mathematics - D.C Sanchete & V.K Kapoor, Sulthan chand and sons
4. Business Mathematics, Madappa and Shreedhara Rao, Shubhash Publications.
5. Business Statistics - S P Gupta, S E Gupta, B N Gupta
6. Comprehensive Statistical Methods - P.N.Arora, Sumeet Arora & S.Arora, Chand
publication

12
 I B.COM – II SEMESTER
BCMCMC 182: FINANCIAL ACCOUNTING – II
6 hours per week 72 Hours : No of Credits: 3

UNIT I: Accounting from incomplete records. 12 Hrs

Meaning, merits and limitations of Single Entry System. Analytical method of calculation of
profit – Conversion into double entry system only.
UNIT II: Consignment Accounts: 12 Hrs
Meaning – Valuation of consignment stock and Abnormal Loss (including higher
invoicing).Journal entries and Ledger Accounts in the books of Consignor and Consignee
(memorandum method excluded).
UNIT III: Joint Venture Accounts 12 Hrs
Meaning and Characteristics of Joint Venture - Problems on Joint Venture : Recording Joint
Venture transactions in a separate set of Books with a Joint Bank Account.
UNIT IV: Fire Insurance Claims: (Excluding loss of profit). Problems on loss of stock only
(including average clause) 12 Hrs
UNIT V: Hire Purchase System: 12 Hrs
Entries and Ledger accounts in the Books of Hire Purchaser and Hire Vendor (including
problems on full and partial re–acquisition).
Chapter VI: Instalment System: 12 Hrs
Journal Entries and Ledger accounts in the books of Purchaser and seller.

References:
1 Advanced Accounting Shukla M.C., Grewal T. S.
2 Advanced Accounting Gupta R.L
3 Advanced Accounting Jain & Narang
4 Advanced Accounting Maheshwari S.W. & Maheshwari S.K
5 Advanced Accounting B.S. Raman
6 Advanced Accounting Basu & Das

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 I B.COM – II SEMESTER
BCMCMC 183:HUMAN RESOURCE MANAGEMENT
6 Hours per week 72 hours : No of Credits: 3

Learning Objectives:
1. The objective is to familiarise the students with the concept of Human Resource
Management.
2. The subject enables them to understand the core areas of HRM- Human Resource
Planning, Process and Sources of employee recruitment, Selection procedure, Wage
and salary administration, Motivation and Leadership.

Unit 1: Introduction to Human Resource Management: 12 hrs

Meaning and Definition, objectives, scope, Functions, Evolution and Development of HRM,
Human Resource Manager- Changing role of HR Manager; Emerging issues in HRM; Human
Resource Information System.

Unit 2: Human Resource Planning: 12 hrs

Meaning Definition, Objectives, Process, factors Affecting Human resource Plan; Job Analysis-
Job Description- Process and methods of job Analysis; Business Process Outsourcing.

Unit 3: Recruitment and Selection: 12 hrs

Objectives and process of Recruitment; Sources of Man Power supply- Internal and External
sources; Campus recruitment- Job Fair-E-Recruitment; Scientific selection procedure; Testing-
types of written tests; Interview- types; Group Discussion- Case Studies; Placement and
Induction. Recent trends in selection.

UNIT 4: Training and Development: 12 hrs

Meaning and definition, Need, Importance and Objectives, Methods of Training; Executive
Development- Need and Techniques; Difference between Training and Development;
Knowledge Management.

UNIT 5: Performance Appraisal: 12 hrs

Meaning, Objectives of Performance Appraisal, Methods of appraising performance- Trait base
appraisals, Behaviour appraisals and Results Method; 360 Degree appraisal; Self- appraisal.

UNIT 6: Motivation and Leadership: 12 hours

Meaning and Definition of Motivation, Process of motivation, Theories of Motivation-
Maslow’s Theory, Herzberg’s Two Factor Theory, McGregor’s Theory, Theory Z (Ouchi’s
Theory).
Leadership- Meaning- Importance, styles of leadership and Modern theories of leadership.
Books for Reference:
1. Subba Rao P, Human Resource Management and Industrial Relations, Himalaya
Publishing House.

14
2. Gaey Dessler and Biju Varkkey, Human Resource Management, Pearson Education
Inc.
3. Gupta C. B., Human Resource Management, Sulthan Chand co.
4. Rao. V. S. P., Human Resource Management, Excel Books.
5. Seema Sanghi, Human Resource Management, MacMillan Publishers.
6. Prasad L. M, Human Resource Management, Sulthan Chand & Sons.
7. Narain Jain, Human Resource Management, Mittal Publications.
8. Shashi k. Gupta & Rosy Joshi, Human Resource Management, Kalyani Publishers.
9. Ashwathappa K., Human Resource Management, Tata McGraw Hills.
10. Khanka S. S., Human Resource Management, Allied Publishers.

15
 I B.COM – II SEMESTER
BCMCMC 184 : MONEY AND PUBLIC FINANCE
4 Hours per week 48 Hours : No of Credits: 2

Objectives of the Course:

 To enable the students to understand the basic concepts of money & functioning of the
money market.
 To help the students to acquire knowledge about the functioning of the economic system
& about economic fluctuations.
 To make the students understand the working of the banking system & the monetary
policy.
 To enable the students to understand the importance of Inter-National Finance.
CONTENTS
Module: I Money (10 Hours)
Meaning, definitions, functions & classification - money and near money. Demand and supply
of money: determinants; High – powered money and the money multiplier
Module: II Value of money and its application (12 Hours)
Value of Money: meaning and theories - The quantity Theory of money – Fisher’s Theory and
the Cambridge Equations, Friedman’s restatement of the quantity theory - Measurement of
Value of money: Index Numbers – meaning, types and uses. Inflation: meaning, types, causes,
effects and remedies - stagflation.

Module: III Business Cycles (10 Hours)

Meaning features, phases- causes: Hawtrey’s theory, Hick’s theory and Schumpeter’s Theory –
Measures to control business cycles.

Module: IV Banking (10 Hours)

Commercial Banks: Functions and Investment policy. Modern banking instruments- ATM,
Debit card, Credit card, E-banking-– NBFI. Central Banking – Functions- Monetary Policy –
meaning and Instruments (Quantitative and qualitative methods of credit control)
Module: V International Financial Institutions (06 Hours)
IMF - Objectives, Organization and Functions. IBRD - Objectives, Organizations and
Functions.
Books for reference:
1. F. S. Mishkin and S. G. Eakins, Financial Markets and Institutions, Pearson Education, 6th
edition, 2009.
2. F. J. Fabozzi, F. Modigliani, F. J. Jones, M. G. Ferri, Foundations of Financial Markets and
Institutions, Pearson Education, 3rd edition, 2009.
3. L. M. Bhole and J. Mahukud, Financial Institutions and Markets, Tata McGraw Hill,
5thedition, 2011.
4. M. Y. Khan, Indian Financial System, Tata McGraw Hill, 7th edition, 2011.
5. N. Jadhav, Monetary Policy, Financial Stability and Central Banking in India,Macmillan,
2006.

16
 II B.COM. – III SEMESTER
BCMCMC 231 :DIRECT TAX - I
4 Hours per Week 48 hours: No. of Credits 2
OBJECTIVES
The objective of this paper is to familiarize the students with the Legal Provisions and
Procedural aspects of Income Tax. Hence, this subject is to be taught with reference to the
relevant amendments made to Direct Tax Laws of India by Finance Acts passed in the
Parliament from time to time.

Unit I: Introduction 08 Hours

Definitions – Assessee – Person- Assessment Year and Previous Year – Income- Agricultural
Income, Partial integration of Agricultural Income with Non-agricultural Income - Gross Total
Income- Taxable Income (also known as Total Income) –Permanent Account Number (PAN) -
Income tax rates of relevant assessment year for an individual assessee. Exposure to applying
for PAN online.

Unit II: Residential Status 10 Hours

Individual – HUF-Firm-Company-Determination of Residential Status of Individual-Incidence
of Tax (scope of Total Income)-Meaning -Indian Income- Foreign Income- Deemed Income-
Computation of Total Income based on residential status.

Unit III: Tax-free income under Sec.10 relating to computation of Salary Income 10 Hours
Death cum Retirement Gratuity, Commuted Pension, Leave Encashment, Receipts at the time
of Voluntary Retirement, Retrenchment Compensation, Foreign Allowances and Perquisites,
House Rent Allowance, Leave Travel Concession and Receipts from Life Insurance Policy.

Unit IV: Income from Salary 10 Hours

Characteristics of salary income, meaning of salary for various purposes -allowances-
perquisites and their valuation -tax free perquisites- Deductions under sec.16; Provident Fund
– meaning &income tax provisions relating to Statutory Provident Fund, Recognized
Provident Fund, Unrecognized Provident Fund, Superannuation Fund and Public Provident
Fund; Computation of Income from Salary.

Unit V: Computation of Taxable Salary and Relevant Deductions U/s 80 10 Hours

Problems on Computation of Taxable Salary and Deductions u/s 80C, 80CCC, 80CCD,
80CCE,80CCG; Provisions relating to Deduction of Tax at Source (TDS) from Salaries u/s
192.
Books for References
1. Direct Taxes, Dr. Vinod K Singhania, Taxmann’s Publications.
2. Income Tax Law and Practice, Dr. H.C.Mehrotra and Dr. S.P.Goyal, Sahithya Bhavan
Publication.
3. Direct Tax Laws and International Taxation, T.N. Manoharan et al., Snow White
Publications.
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4. Practical Approach to Income Tax, Dr. Girish Ahuja and Dr. Ravi Gupta, Wolters
Kluwer Publications.
5. Students Guide to Income Tax, Manjusha Goel, Bharath Publications.
6. Students Guide to Income Tax including GST, Dr. Vinod K Singhania and Dr. Monica
Singhania, Taxmann’s Publications.
7. Taxation, Jassprit S Johar, Bharath’s Publications.
8. Business Taxation, K. Sadashiva Rao, Sushrutha Publications

18
 II B.COM. – III SEMESTER
BCMCMC 232 : FINANCIAL ACCOUNTING III
6 hours per week 72 hours: No of Credits: 3

UNIT I: Partnership Accounts: Admission of a Partner: 12 hrs

Goodwill to be treated as per Indian AS

UNIT II: Partnership Accounts: Retirement of a Partner: 12 hrs

Goodwill to be treated as per Indian AS

UNIT III: Partnership Accounts: Admission cum Retirement of a Partner 12 hrs

Goodwill to be treated as per Indian AS

UNIT IV: Partnership Accounts: Death of a Partner 12 hrs

Preparation of Executors Account
Joint Life Policy and Individual Polices

UNIT V: Partnership Accounts: 12 hrs

Dissolution of Partnership Firm (Excluding Garner Vs Murray)
Simple Dissolution – Insolvency (Capital loss to be borne in the agreed ratios)

UNIT VI: Partnership Accounts: 12 Hrs

Sale of Partnership Firm to a Limited Company – Entries in the Firm.
Gradual realization of Assets and Piece Meal distribution of cash (Proportionate Capital
Method only).

References:
1 Advanced Accounting Shukla M.C., Grewal T. S.
2 - do - Gupta R.L
3 - do - Jain & Narang
4 - do - Maheshwari S.W. & Maheshwari S.K
5 - do - B.S. Raman
6 - do - Basu & Das

19
 II B.COM. – III SEMESTER
BCMCMC 233 :MODERN BANK MANAGEMENT
4 hours per week 48 hours :No of credits: 2
Learning objectives: To make the students understand the Concepts of Insurance & Banking
and gain insights on the subject matter.

UNIT – I: Introduction to Banking. 12 hours

Origin – Evolution of banking – Definition of term bank and banking – Functions – Primary
and subsidiary functions. Segment banking –Meaning – Merits and demerits. Retail Banking –
Meaning – Objectives and features. Co-operative Banking – Functions and Features.

UNIT – II: Investment Policy and Delivery Channels. 12 hours

Principles of Investment Policy – Basic and allied principles. Financial Inclusion – Meaning –
need and importance - PMJDY. Micro - finance – Need – Features – Importance. Negotiable
Instruments – Meaning – Features. Cheques – features – types of Cheques. Demand drafts,
Dishonour of Cheques Paying Banker and Collecting Banker (meaning only)

UNIT – III: Innovative and Digital Banking. 12 hours

ATM – Debit Cards – Credit Cards – Smart Cards – POS – Internet Banking – Mobile Banking
– Wallet Banking – Digital Cash – IVR calling – Core Banking System – NEFT – RTGS –
IFSC – NPC – UPI – IMPS – BHIM App – AEPS- APBS – Structured financial Messaging
system-CTS.

UNIT – IV: Reserve Bank of India. 12 hours

RBI – Origin –Developmental and Financial functions - Role of RBI in Agricultural Finance –
Role of RBI in Industrial finance .

Books for Reference:

1. Principles and practice of Life Insurance – P PeryaSwamy.
2. Insurance Principles and Practice – Mishra M N.
3. Insurance and Risk Management – P K Gupta.
4. A Text Book on principles and Practice of life Insurance – G Krishna Swamy.
5. Insurance & Risk Management – Koteshwara
6. Modern Banking – B.S.Raman
7. Insurance & Bank Management – Ravi Prasad K G
8. Banking Theory Law & Practice – Guruswamy S
Indian Banking- Nataraj & Parameshwaram

20
 II B.COM. – III SEMESTER
BCMCMC 234: COST & MANAGEMENT ACCOUNTING-I

6 Hours per week 72 hours :No of Credits: 3

Learning Objectives:
1. To make the students understand the basic concepts of elements of cost.
2. To enhance their knowledge on the elements of cost where cost control and cost
reduction techniques are used.

UNIT I: BASIC CONCEPTS 12 hrs.

Meaning and definition: Cost, costing, cost accounting, cost accountancy and management
accounting- Objectives of cost accounting-Limitations of Financial accounting-
Relationship between Cost accounting and Financial accounting -Advantages of cost
accounting- Systems, Methods and Techniques of cost accounting.

UNIT II: INTRODUCTION OF COSTING SYSTEM 12 hrs

Cost unit and Cost Centre- Classification of costs on the basis of Elements, Functions and
Behaviour.

UNIT III: COST SHEET 12 hrs

Preparation of Cost Sheet as per Cost Accounting Standards- Tenders & Quotations.

UNIT IV: MATERIAL CONTROL 12 hrs

Material control: Meaning and objectives- Purchase of Materials: Types of purchasing:
centralized and decentralized purchasing- Purchase procedure- Pricing of material
purchases. Stores control-Meaning-Types of stores. Inventory control-Meaning and
techniques. Fixation of stock levels-Periodic Inventory System- Perpetual Inventory
System- Economic Order Quantity- ABC Analysis- Just In Time (JIT). Problems on Stock
Levels, EOQ and Bin card.

UNIT V: PRICING OF MATERIAL ISSUES 12 hrs

Methods of pricing the material issues- Theory and Problems on FIFO, LIFO and Weighted
Average Methods.

UNIT VI: LABOUR 12 hrs

Labour: Direct and Indirect labour- Time Keeping and Time Booking-Meaning, objectives
and Methods- Idle time and Overtime: Causes and control- Labour Turnover: Meaning,
causes and measurement of labour turnover- Systems of wage payment- Theory and
problems on Time wage, Piece rate system, Taylor’s differential piece rate system, Halsey’s
Incentive plan, Rowan’s Incentive plan.

BOOKS FOR STUDY AND REFERENCE:

 Cost Accounting: Pattan Setty and Dr. Palekar (R Chand & Co)
 Cost Accounting: Thukaram Rao. (New Age International Publishers)
 Cost and Management Accounting: Ravi M. Kishore (Taxmann Publications (P) Ltd.)
 Cost Accounting: S.P. Iyengar. (Sulthan Chand & Sons)
 Cost Accounting: K.S.Adiga. (Shubha Prakashana)
 Cost Accounting: M.N. Arora. (Vikas Publishing House)
 Cost Accounting: S.P. Jain and K.L. Narang. (Kalyani Publishers)
21
 Management Accounting: M.Y. Khan and P.K.Jain. (McGraw-Hill Education)
 Management Accounting: Robert N. Anthony. (Richard D Irwin)
 Management Accounting: I.M. Pandey. (Vikas Publishing House)
 Cost Accounting: B.S. Raman. (United Publishers)
 Cost Accounting: M.L. Agarwal. (Sahitya Bhawan Publications)
 Cost and Management Accounting: G. Balakrishna Shetty (Universal King Publishers)
 Cost Accounting: Pillai and Bagavathi ( S. Chand Ltd.)

22
 II B.COM. – IV SEMESTER
BCMCMC 281:DIRECT TAX - II
4 Hours per week 48 hours : No. of Credits: 2
OBJECTIVES
The objective of this paper is to familiarize the students with the Legal Provisions and
Procedural aspects of Income Tax. Hence, this subject is to be taught with reference relevant
amendments made to Direct Tax Laws of India by Finance Acts passed in the Parliament from
time to time.

Unit I: Income from House Property 10 Hours

Composite Rent, Annual Value of let out property- Self occupied house property-concept of
Unrealized Rent and Arrears of Rent and its treatment-recovery of arrears of rent, deductions
from Annual Value.

Unit II: Depreciation 10 Hours

Rules governing Depreciation – Additional Depreciation - Computation of Depreciation and
Written Down Value under Block of Assets Method.

Unit III: Profit and Gain from Business and Profession 10 Hours
Deduction Permissible u/s 30 to 37, Payments not Deductible - Computation of Professional
Income and Business Income.

Unit IV: Capital Gains 10 Hours

Meaning –Transfer, Transactions not regarded as Transfer- Short Term and Long Term Capital
Gains -Cost of Acquisition – Capital Gains Exempt u/s 54 –Problems on Computation of
Taxable Capital Gains.

Unit V: Income from Other Sources 08 Hours

Interest on securities-Grossing up – Other Important Exemptions u/s10 including section
10(15) - Deductions u/s 57.

Books for References

1. Direct Taxes, Dr. Vinod K Singhania, Taxmann’s Publications.
2. Income Tax Law and Practice, Dr. H.C.Mehrotra and Dr. S.P.Goyal, Sahithya Bhavan
Publication.
3. Direct Tax Laws and International Taxation, T.N. Manoharan et al., Snow White
Publications.
4. Practical Approach to Income Tax, Dr. Girish Ahuja and Dr. Ravi Gupta, Wolters
Kluwer Publications.
5. Students Guide to Income Tax, Manjusha Goel, Bharath Publications.
6. Students Guide to Income Tax including GST, Dr. Vinod K Singhania and Dr. Monica
Singhania, Taxmann’s Publications.
7. Taxation, Jassprit S Johar, Bharath’s Publications.
8. Business Taxation, K. Sadashiva Rao, Sushrutha Publications.

23
 II B.COM. – IV SEMESTER
BCMCMC 282 : FINANCIAL ACCOUNTING - IV
6 hours per week 72 hours : No of Credits: 3

UNIT I: Royalty Accounts : Main Lease: 12 Hrs

Entries and Ledger Accounts in the books of Lessee and Lessor
UNIT II: Royalty Accounts: Sub – Lease: 12 Hrs
Entries and Ledger Accounts in the books of Original Lessor, Sub – Lessor
and Sub–Lessee.
UNIT III: Branch Accounts: 12 Hrs
Dependent Branch is (including higher invoicing): Problems on Debtors Method and Stock
and Debtors Method.
UNIT IV: Branch Accounts: 12 Hrs
Independent Branches :Incorporating Entries – Preparation of Columnar Trading and
Profit and & Loss Account and Consolidated Balance Sheet in the Books of Head office
(Excluding Foreign Branches).
UNIT V: Departmental Accounts 12 Hrs
UNIT V : Profit Prior to incorporation: 12 Hrs
Meaning and nature of Profit Prior to incorporation
Calculation of profit Prior to Incorporation

References:
1 Advanced Accounting Shukla M.C., Grewal T. S.
2 - do - Gupta R.L
3 - do - Jain & Narang
4 - do - Maheshwari S.W. & Maheshwari S.K
5 - do - B.S. Raman
6 - do - Basu & Das

24
 II B.COM. – IV SEMESTER
BCMCMC 283:INTERNATIONAL TRADE
4 Hours per week 48 Hours : 2 credits
Objectives of the Course:
 To understand the basics of International Trade
 To give global economic touch to the students
 To understand about exchange rate and balance of payments
 To know the latest developments in WTO and BRICS

Unit 1: Introduction to International Trade (08 hours)

Features of International trade. Significance of Foreign Trade. Theories of International
trade: Theory of Comparative Cost Advantage and Factor Endowment Theory (H-O Theory)
- Competitive Advantage Theory.
Unit II: Trade Policy and Balance of Payments. (10 hours
Free Trade—meaning and importance- Arguments for Protection - Balance of Payments:
meaning and Components - Disequilibrium in balance of payments: causes and methods of
correcting disequilibrium – current account deficit.
Unit III: International Capital Movements (10 hours)
Types of international capital movements - FDI: types, advantages and disadvantages –
MNCs: meaning, advantages and disadvantages - Role of capital flows in developing
countries- Foreign investment policy.
Unit IV: Foreign Exchange Market (10 hours)
Meaning, features, participants, functions and instruments traded in foreign exchange
market- Meaning and types of foreign exchange rates -determination of Exchange Rate-
Theories of Exchange Rates: Purchasing Power Parity Theory (PPP), Balance of Payments
Theory - Methods of quoting exchange rate -FEDAI.
Unit IV: WTO and BRICS (10 hours)
WTO: Objectives, organization functions, TRIPs, TRIMs and GATS- latest Ministerial
Conference, WTO and developing economies. BRICS - Objectives, organization and
functions.
Books for References :

1. Sodersten B., Reed G: International Economics.

2. Jeevanandam. C : Foreign Exchange.
3. Ellesworth E.T. :International Economy.
4. Kindlberger Charles: International Economics.
5. M.L. Jhingan :International Economics.
6. Francies Cherunilam: International Trade and Export Management.
7. Haberler,G :Theory of International Trade.

25
 II B.COM. – IV SEMESTER
BCMCMC 284 : COST & MANAGEMENT ACCOUNTING – II

6 Hours per week 72 hours :No of Credits: 3

Learning Objectives:
1. To throw light on the relevance of indirect cost.
2. To make the students to understand how cost accounts reconcile itself with financial
accounts.

Unit I: OVERHEADS (12 Hrs)

Meaning- Collection of overheads - Classification of overheads on the basis of Functions,
Elements and Behaviour. Allocation and Apportionment of overheads to cost centers
(Departmentation of overheads). Problems on primary distribution of factory overheads.

Unit II: SECONDARY DISTRIBUTION OF OVERHEADS (12 Hrs)

Meaning-Basis of reapportionment, Methods of reapportionment: Direct distribution, Step-
Ladder Method-Reciprocal service methods: Simultaneous equation method and Repeated
distribution- Problems on all methods of secondary distribution.

Unit III: ABSORPTION OF OVERHEADS (12 Hrs)

Meaning - Methods of absorption: Percentage on direct material cost, direct labour cost,
prime cost, direct labour hour rate & machine hour rate. Problems on direct labour hour rate
and machine hour rate.

Unit IV: ACCOUNTING FOR COSTS (Non-Integrated Accounting System)

(12 Hrs)
Meaning, features, books maintained, Journal Entries and Ledger Accounts-Trial Balance
excluded.

Unit V: INTEGRATED ACCOUNTING SYSTEM (12 Hrs)

Meaning, features, merits and limitations. Journal entries and Ledger accounts- Trial Balance
excluded.

Unit VI: RECONCILIATION OF COST& FINANACIAL ACCOUNTS (12 Hrs)

Need for reconciliation, Procedure for reconciliation, Reasons for disagreement in profits.

BOOKS FOR STUDY AND REFERENCE:

 Cost Accounting : S.P.Jain & K.L.Narang (Kalyani Publishers)
 Cost Accounting : M.N.Arora (Vikas Publishing House)
 Cost Accounting and Management Accounting : K.S.Adiga (Shubha Prakashana)
 Cost Accounting : S.P.Iyengar (Sulthan Chand & Sons)
 Cost Accounting : Ravi M. Kishore (Taxmann Publications (P) Ltd.)
 Cost Accounting : Thukaram Rao (New Age International Publishers)
 Cost Accounting : Pattan Setty and Dr. Palekar (R Chand & Co)
 Cost Accounting : M.L.Agarwal (Sahitya Bhawan Publications)
 Cost Accounting and Management Accounting : B.S.Raman (United Publishers)
 Cost and Management Accounting : G. Balakrishna Shetty (Universal King Publishers).

26
 III B.COM. - V SEMESTER
BCMCMC 331:DIRECT TAX - III
5 Hours per week 72 hours : No. of Credits 3
OBJECTIVES
The objective of this paper is to familiarize the students with the Legal provisions and
practical aspects of Income Tax. Hence, this subject is to be taught with reference to the
relevant amendments made to Income Tax Laws of India by Finance Acts passed in the
Parliament from time to time.

Unit I: Computation of Total Income Considering Deductions U/s 80: 12 Hours

80C, 80CCC, 80CCD, 80CCE, 80CCG, 80D, 80 DD, 80DDB, 80E, 80G, 80GG, 80GGA,
80GGB, 8GGC, 80TTA and 80U; Rates of Income Tax; Rebate under sec. 87A and
provisions relating to Marginal Relief. Clubbing of Income; Set off of losses and Carry
Forward and Set Off of Losses; Problems on Computation of Total Income.

Unit II: Assessment of Individual 12 Hours

Taxability of Agricultural Income through Partial Integration - Taxability of share of income
from HUF and from Firm; Computation of Total Income and Tax Liability of individual
assessees. Exposure to Self Assessment and Online filing of ITR-1.

Unit III: Assessment of Cooperative Societies 12 Hours

Meaning and characteristics –deduction under sec. 80P - Computation of Total Income and
Tax Liability.

Unit IV: Assessment of Partnership Firm u/s 184 (other than problems on change of
constitution of firm) 12 Hours
Computation of Firm’s Total Income and tax liability - computation of individual income of
partners from Firm taxable u/s 28.

Unit V: Assessment of Companies 12 Hours

Computation of Total Income; Computation of Book Profits and Tax liability (applicability
of Minimum Alternate Tax: MAT) - Taxation of Non-Resident Companies.

Unit VI: International Taxation: (Theory only) 12 Hours

Taxation of International Transactions and Non-resident Taxation, Provisions under
Income-tax Act 1961 including Specific Provisions relating to Non-residents, Double
Taxation Relief, Transfer Pricing &other Anti-Avoidance Measures, Advance Rulings;
Equalization levy, GAAR.
Books for Reference:
1. Direct Taxes, Dr. Vinod K Singhania, Taxmann’s Publications.
2. Income Tax Law and Practice, Dr. H.C.Mehrotra and Dr. S.P.Goyal, Sahithya
Bhavan Publication.
3. Direct Tax Laws and International Taxation, T.N. Manoharan et al., Snow White

27
 Publications.
4. Business Taxation, K. Sadashiva Rao, Sushrutha Publications.
5. Business Taxation, Dr. Ravi M.N., Bhanu Prakash B.E. and Dr. Suman Shetty N.,
Professional Books Publishers.
6. Practical Approach to Income Tax, Dr. Girish Ahuja and Dr. Ravi Gupta, Wolters
Kluwer Publications.
7. Students Guide to Income Tax, Manjusha Goel, Bharath Publications.
8. Students Guide to Income Tax including GST, Dr. Vinod K Singhania and Dr.
Monica Singhania, Taxmann’s Publications.

28
 III B.COM. - V SEMESTER
BCMCMC 332 : CORPORATE ACCOUNTING – I
5 hours per week 72 hrs : No of Credits: 3

Unit I : International Financial Reporting Standards: 12 Hrs

Meaning and Objectives of IFRS.-Applicability of IFRS., Need for Convergence.
Unit II: Underwriting of Shares: 12 Hrs
Procedure for issue of shares, Procedure for underwriting.
Unit III : Company Accounts: 12 Hrs
Redemption of Preference shares
Unit IV : Company Accounts: 12 Hrs
Redemption of Debentures – Sinking Fund Method only
Unit V : Holding Company Accounts: 12 Hrs
Problems with single subsidiary only
Unit VI : Final Accounts of Banking Companies with relevant schedules
12 Hrs

References:
1. Advanced Accounting Shukla M.C., Grewal T. S.
2. Advanced Accounting Gupta R.L
3. Advanced Accounting Jain & Narang
4 Advanced Accounting Maheshwari S.W. & Maheshwari S.
5 Advanced Accounting B.S. Raman
5. Advanced Accounting Basu & Das

29
 III B.COM. - V SEMESTER
BCMCMC 333 :FINANCIAL MANAGEMENT – I
5 hours per Week 72 hrs : No of Credits: 3
Learning Objective:
To enable the students to understand the basic concepts and tools of finance applied in the
corporate financial affairs and to develop the knowledge and skills expected of a Finance
Manager, in relation to financial decisions.
Unit I: Nature of Financial Management: 12 Hrs
1.1 Meaning and Definition
1.2 Scope of Financial Management:
1.2.1 Under Traditional Approach
1.2.2 Under Modern Approach
1.3 Objectives of Financial Management
1.4 Time Value of Money:
1.4.1 Meaning
1.4.2 Compounding and Discounting (Computation)
1.4.3 Future Value of Annuity and Present Value of Annuity (Computation)
Unit II: Capital Structure: 12 Hrs
2.1 Meaning and Definition of Capital Structure
2.2 Determinants of capital Structure
2.3 Components of Capital Structure:
2.3.1 Debt - Meaning and Features
2.3.2 Equity- Meaning and Features
2.4 Debt Equity Ratio:
2.4.1 Meaning and Significance
2.4.2 Computation of Debt-Equity Ratio
2.5 Zero Debt Capital Structure
2.6 Trading on Equity
2.7 Preparation of Statement of Income
2.8 Earning Per Share (EPS)
2.9 Operating Leverage
2.10 Financial Leverage
2.11 Combined Leverage

Unit III: Basic Financial Concepts: 12 Hrs

3.1 Return on Investment (ROI)
3.2 Expected Rate of Return (Probability)
3.3 Standard Deviation and Co-efficient of Variation
3.4 Sensitivity Analysis and Range
3.5 Risk-Return Trade-off
3.6 Beta Factor
3.7 Alpha Factor
Unit IV: Capital Budgeting: 12 Hrs

30
4.1 Meaning and Features
4.2 Capital Budgeting Process
4.3 Techniques of Capital Budgeting:
4.3.1 Traditional Method:
4.3.1.1 Payback Period
4.3.1.2 Accounting Rate of Return
4.3.2 Modern Method:
4.3.2.1 Net Present Value
4.3.2.2 Profitability Index
4.3.2.3 Internal Rate of Return
Unit V: Issue of Equity Shares: 12 Hrs
5.1 Rationale for Issue
5.2 Public Issue: External Procedure
5.3 Rights Issue: Meaning
5.4 Book-building
5.4.1 Meaning
5.4.2 Rationale
5.4.3 Financial intermediaries
5.4.4 Issue Procedure
5.4.5 Merits and Demerits
Unit VI: Stock Exchange: 12 Hrs
6.1 Meaning and Functions
6.2 Types of Dealings:
6.2.1 Cash Market (Rolling Settlement)
6.2.2 Options and Futures: Meaning and Settlement of Contracts.
6.3 Listing of Shares: Meaning, Listing Procedure
6.4 Speculators: Bulls, Bears and Arbitrager
6.5 Speculative activities: Rigging, Cornering, Wash sales.
6.6 Securities and Exchange Board of India (SEBI)
6.6.1 Functions
6.6.2 Powers
Books for Reference:
1. Financial Management - Ravi M. Kishore (Taxman Publications)
2. Financial Management - M. Y. Khan and P. K. Jain(Tata MC Graw Hill)
3. Financial Management & Policy - R. M. Srivastava (Himalaya Publishing House)
4. Financial Management - Dr. S. N. Maheshwari (Sultan Chand & Sons)
5. Financial Management - I.M. Pandey (Vikas Publishing House)
6. Investment & Securities Markets in India - V.A. Avadhani (Himalaya Publishing House)
7. Security Analysis & Portfolio Management –Punithavathy Pandian (Vikas Publishing
House)

31
8. Financial Management – B S Raman – United Publishers
9. Financial Management - B. V. Raghunandan (Sushruta Publications)

32
 III B.COM. - V SEMESTER
BCMCMC 334 : COST & MANAGEMENT ACCOUNTING - III

5 Hours per week 72 hrs : No of Credits: 3

Learning Objective:
To collect and analyse cost for different spheres of manufacturing and service units.
UNIT I: JOB AND BATCH COSTING 12 Hrs
Nature, Purpose and Procedure of Job Costing- Advantages and Limitations- Activity Based
Costing.
UNIT II: CONTRACT COSTING: 12 Hrs
Features of Contract Costing -Types of Contracts- Cost plus Contract, Escalation &
De-escalation clause, Recording of Value & Profit on Contract.

UNIT III: PROCESS COSTING 12 Hrs

Meaning - Difference between Job costing and Process costing- Problems on process costing
with process losses and without process losses and Normal loss, Abnormal loss and
Abnormal gain- Inter Process transfer at profit: meaning and problems.

UNIT IV: JOINT PRODUCTS AND BY PRODUCTS 12 Hrs

Meaning of Joint Products and By Products- Accounting of Join Products- Apportionment by
Physical measurement- Apportionment on Market value at Separation point- Apportionment
on market value after further processing.

UNIT V: ACCOUNTING FOR BY PRODUCTS 12 Hrs

Non-cost and Sales value methods: Other income method, Total sales method and Net cost
method-Theory and Problems
Cost Methods: Opportunity cost method, standard cost method and Joint cost method -
Theory only.
UNIT VI: OPERATING COSTING 12 Hrs
Meaning, features, cost unit, operating cost statement-problems on Transport costing only.
BOOKS FOR STUDY AND REFERENCE:
 Cost Accounting: S.P.Jain & K.L.Narang (Kalyani Publishers)
 Cost Accounting: M.N.Arora (Vikas Publishing House)
 Cost Accounting and Management Accounting: K.S.Adiga (Shubha Prakashana)
 Cost Accounting: S.P.Iyengar (Sulthan Chand & Sons)
 Cost Accounting: Ravi M. Kishore (Taxmann Publications (P) Ltd.)
 Cost Accounting: Thukaram Rao (New Age International Publishers)
 Cost Accounting: Pattan Setty and Dr. Palekar (R Chand & Co)
 Cost Accounting: M.L.Agarwal (Sahitya Bhawan Publications)
 Cost Accounting and Management Accounting: B.S.Raman (United Publishers)
 Cost and Management Accounting: G. Balakrishna Shetty (Universal King
Publishers)
 Cost Accounting: R.K.Sharma and Shashi Gupta (Kalyani Publishers)
 Principles of Management Accounting: Manmohan and Goyal (Sahirva
Bhawan,Agra)
 Cost and Management Accounting: Dr.S.N.Maheshwari (Sulthan Chand)

33
 III B.COM. - V SEMESTER
BCMCMC 335 : BUSINESS LAW
Hours per week: 05 72 hrs : No of Credits: 03
Instruction:
It is a theoretical subject to be taught with suitable examples and special reference to case
laws.
Learning Outcomes:
Upon studying the subject, the student will be able to -
1. Demonstrate a basic understanding of the laws relating to Contract, Information
Technology and Intellectual Property Rights.
2. Develop acceptable attitudes and view points with respect of legal environment of
business.
3. Apply basic knowledge acquired to business transactions in their career ahead.
Unit I: Introduction 12 Hours
Meaning of Law, meaning of Mercantile Law, sources of Mercantile Law
Indian Contract Act, 1872 - Meaning of contract, essentials of a valid contract
Classification of contract based on validity, creation and performance
Unit II: Offer, Acceptance, Consideration, Contractual Capacity 12 Hours
Offer - Meaning, legal rules and termination Acceptance - Meaning, and legal rules. Lawful
Consideration - Meaning, legal rules, privity of contract (stranger to contract) with
exceptions. Exceptions to the rule 'no consideration no contract'. Capacity to Contract -
Persons disqualified from contracting, effects of minor's agreements
Unit III: Free Consent, Lawful Object and Contingent Contract 12 Hours
Free Consent - Meaning and essentials of coercion, undue influence, fraud and
misrepresentation. Mistake - Mistake of law, mistake of fact, bilateral and unilateral mistake
(meaning only). Lawful Object - Meaning, agreements opposed to public policy, wagering
agreements .Contingent contract - Meaning and rules, distinction between wager and
contingent contract
Unit IV: Quasi Contract, Discharge of Contract and Remedies for the Breach of
Contract 12 Hours
Quasi Contract - Meaning and circumstances.Discharge of Contract - Meaning and various
modes of discharge.Remedies for the breach of contract - Various remedies available for the
aggrieved party
Unit V: Special Contracts 12 Hours
Contract of Indemnity - Meaning and essentials only . Contract of guarantee - Meaning,
essentials, rights of surety and discharge of surety, distinction between Indemnity and
Guarantee. Contract of Bailment - Meaning and essentials, duties of bailor and bailee.
Contract of Pledge - Meaning and essentials, distinction between Bailment and Pledge.
Contract of Agency - Meaning and creation of agency, rights, duties and liabilities of agent
Unit VI: Contemporary Issues in Business Law 12 Hours
Right to Information Act, 2005 - Meaning of 'Information', 'Right to Information'

34
-Need for Right to Information. Public Information - Request for obtaining information.
Grounds for rejection of information. Central Information Commission - Constitution and
powers. Information Technology Act - Purpose and significance. Cyber Crimes - Types of
crimes, nature and punishment
Intellectual Property Law - Patent, trademark, copyright and industrial design
Case Laws:
The relevant legal point, facts and the judicial decision relating to the following 10 case laws
are to be dealt with:
i. Balfour Vs. Balfour
ii. Carlill Vs. Carbolic Smoke Ball Company
iii. Harvey Vs. Facie
iv. Felthouse Vs. Bindley
v. Durgaprasad Vs. Baldeo
vi. Mohori Bibee Vs. Dharmodas Gose
vii. Ranganayakamma Vs. Alver setty
viii. Derry Vs. Peak
ix. Hadley Vs. Baxandale
x. Planche Vs. Colburn
Books for study and reference:
1. N.D. Kapoor., ‘Elements of Mercantile Laws’, (New Delhi: S. Chand & Sons, 2014).
2. P.P.S. Gogna, ‘A Textbook of Mercantile Laws (Commercial Law)’, (NewDelhi:
Chand & Company Pvt. Ltd., 2014).
3. Avatar Singh, ‘Business Laws’, (Lucknow: Eastern Book Company, 2014).
4. B.S.Raman, ‘Business Law’, (Mangaluru: New United Publishers,2016).
5. B. Vamana Baliga, ‘Business Law’, (Mangaluru: New United Publishers, 2018).
6. Herald Monis, ‘Business Law’, (Mangaluru:United Agencies, 2018).
7. Umesh Maiya, ‘A Textbook of Business Law’, (Udupi: Prajna Prakashana, 2016).
8. K.S. Adiga, ‘BusinessLaw’, (Udupi:Shubha Prakashana, 2018).

35
 III B.COM - V SEMESTER
BCMCMC 336 : MODERN MARKETING
5 hrs per week 72 hrs: No of Credits: 3
Learning Outcomes:
This Course will enable the students to:
1. Understand the conceptual underpinnings in terms of core concepts.
2. Understand the current role of marketing in the business and society.
3. Comprehend the marketing issues in a growing business context through real
marketing case studies and anecdotes.
4. Develop the cognitive and analytical ability with application of marketing knowledge
required for marketing career prospects.
Unit-1 : Marketing: 12 hrs
Meaning and Importance, process,- understanding the market place and customer needs.
Designing the customer driven marketing strategy, Market orientation- product concept,
selling concept, Marketing concept, societal marketing concept, Holistic marketing
concept.
Relationship marketing , Integrated marketing, Internal marketing,- performance
marketing (Meaning and significance only)

Unit-2: Market segmentation and Consumer Behaviour: 12 hrs

Meaning and importance of market segmentation- bases for segmentation- target
marketing strategies. – Meaning and importance of consumer behaviour analysis- Buying
motives –classification of buying motives- Rational, Inherent Learned, Emotional and
patronage- Factors influencing consumer behaviour. - Buying decision process.

Unit– 3: Product Management: 12 hrs

Product concept – meaning and definition. Product mix decision strategies. Product- Life
cycle- meaning and definition- stages of PLC. Factors affecting PLC. New product
development - meaning - stages in New product development . Reasons for failure of new
products. BIS and AGMARK–meaning and features. FSSAI mark- meaning (Explain this
chapter with case study).

Unit – 4: Advertising and personal selling: 12 hrs

Role of Advertising in Brand building. Media selection - considerations in media selection.
New media of Advertising (Online Advertising and Mobile advertising). Advertising copy-
Types AIDA and DAGMAR.-Ethics in advertising.
Personal selling – an outlet for communicating and delivering value. Nature, significance
and scope of personal selling. Role of sales person - Diagnostic, analyst, information
provider, strategist, tactician and catalyst. (Explain this chapter with case study).

Unit -5 : Marketing of services and Rural Marketing: 12 hrs

Meaning and characteristics of services- Goods Vs services- Marketing mix of services
Rural marketing - features- causes for changes in volume and pattern of rural
consumption. Problems of rural marketing. Marketing mix for rural marketing.(Explain this
chapter with case study)

36
Unit-6: New Horizons in Marketing: 12 hrs
Direct marketing: Nature scope and advantages-requisites for the success of direct
marketing. Forms of direct marketing - database marketing- Tele marketing- Tele shopping
- Multi level marketing.(Relevance and significance)
Online and Digital marketing: Introduction and meaning . Benefits of online marketing
to sellers and consumers. Limitations of online marketing. Problems of online
marketing in India (Legal , Infrastructural , Commercial and other problems)Digital
marketing-concept -role of digital marketing in India
Green-marketing: Meaning – importance –Fundamental requirements – problems of
green marketing.(Explain this chapter with case study)
Books for reference:
1. Marketing Management : Philip Kotler
2. Fundamentals of Marketing : W.J. Stanton
3. Marketing Management : T.N. Chabra and S.K. Grover
4. Marketing Management : Rajan Saxena
5. Marketing Management : Ramaswamy and Namakumari
6. Modern Marketing Management : K.C. Nair and others
7. Marketing Management : N. Sontaki
8. Industrial Management : Banga and Sharma
9. Marketing Management : R.S.N. Pillai and Bhagavathi
10. Marketing Management: R.S. Davar
11. Marketing Management: Debraj Datta and Mahua Datta
12. Modern Marketing Management: J.N. Jain and P.P Singh
13. Marketing Management : Arun Kumar and Meenakshi
14. Modern Marketing : B.S. Raman.

37
 III B.COM. - VI SEMESTER
BCMCMC 381:GST and CUSTOMS DUTY
5 Hours per week 72 hrs : No. of Credits 3
OBJECTIVES
The objective of this paper is to familiarize the students with the provisions of Indirect
Taxation Laws in India. With the introduction of Good and Services Act, India is moving
towards formalization of business transactions, mopping up higher revenue to the
Exchequer. This subject is to be taught with reference to the relevant amendments made to
GST by GSTC and by Finance Acts passed in the Parliament from time to time.
Unit I: Introduction 12 Hours
Evolution, Meaning and salient Features of GST; Objectives and basic schemes of GST;
Benefits and Apprehensions of GST – Constitutional Amendments; GST Council –
Structure, Powers, Functions and Provisions; Structure of GST (Dual Model), Types of
GST - (CGST,SGST/UTGST and IGST) its meaning.
Unit II: GST Act 2017 12 Hours
Definitions and Salient features: CGST, SGST/UTGST and IGST. Definition of Goods,
Place of Supply, Principal place of business, agent, principal, Associated Enterprises,
Related Persons, Aggregate Turnover, Services, Taxable Turnover under CGST, SGST and
IGST, Capital Goods, Casual Taxable Person, E-Commerce, Input, Input Tax credit, Job
work, Works Contract, Location of the Supplier, Reverse Charge, Nature of supply –
Composite, Mixed, Exempt, Outward, Inward. Recipient of Goods and Services, Supplier of
Goods and Services, E-way Bill – Rates of GST.
Unit III: Procedure and Incidence of Tax 12 Hours
Procedure relating to levy – CGST and SGST, Scope of Supply, Tax liability on mixed and
composite supply, Tax Invoice, HSN/SAC codes – meaning, source and identification, Time
and Place of Supply of Goods and Services, Valuation and Valuation rules, Transaction
Value – Inclusions and Exclusions, Reverse Charge Mechanism, Time of supply under
Reverse Charge; Procedure relating to levy – IGST, Interstate supply, Intra-state supply,
Zero rated supply, value of taxable supply; - Supply of Goods and Services to Foreign
Diplomatic Missions. Computation of taxable value and tax liability including Reverse
Charge.
Unit IV: GST Registration 12 Hours

38
Procedure, Persons liable for Registration, Persons not liable for Registration, Compulsory
Registration, Deemed Registration, Advantages of Registration, Amendment of
Registration, Cancellation of Registration, Revocation of Cancellation of Registration;
Special provisions for casual taxable persons and non-resident taxable persons; Exempted
Goods and Services. Composition Levy, Conditions and restrictions for Composition Levy;
Problems on computation of Turnover for the purpose of Registration and applicability of
Composition Levy;
Role of Information Technology in GST – GST Network – powers and functions of GST
Network, Goods and Service Tax Suvidha Providers (GSP), Types of Returns and due dates
for filing returns.
Unit V: Input Tax Credit 12 Hours
Meaning, eligibility and conditions for claiming Input Tax Credit, Apportionment of credit
and blocked credits, Availability of credits under special circumstances under section 18,
Inputs and Capital Goods, Distribution of credit by Input Service Distributor (ISD), Transfer
of Input Tax Credit; Problems on utilisation of Input Tax Credit (including Blocked credits).
Unit VI: Customs Duty (Customs Act, Customs Tariff Act) 12 Hours
Definitions, types of customs duties – Prohibition of importation and exportation of goods,
Treatment of imports and exports under GST, Methods of valuation for customs – Problems
on computation of Assessable Value and Customs Duty.
Books for References
1. Principles of GST and Customs Law, V.S. Datey, Taxmann’s Publications.
2. Illustrated Guide to Goods and Service Tax, C.A. Rajat Mohan, Bharath
Publications.
3. Goods and Service Tax: An Analytical Approach, Dr. Manuel Tauro, Dr. Therese
Pereira, Manoj Louis and CA Colin Rodrigues, Boscoss Publications.
4. Business Taxation (GST and Customs Duty), Dr. Ravi M.N., Bhanu Prakash B.E.
and Dr. Suman Shetty N., Professional Books Publishers.
5. Business Taxation, K. Sadashiva Rao, Sushrutha Publications.
6. Systematic Approach to GST, Dr. Girish Ahuja and Dr. Ravi Gupta, Wolters Kluwer
Publications.
7. Students Guide to Income Tax including GST, Dr. Vinod K Singhania and Dr.
Monica Singhania, Taxmann’s Publications.

39
 III B.COM. - VI SEMESTER
BCMCMC 382 :CORPORATE ACCOUNTING –II
5 hours per week 72 hrs :No of Credits: 3
UNIT I : Company Accounts: 12 hrs
Accounting for Amalgamation as per Accounting Standards.
External Reconstruction, Absorption and Amalgamation. (Purchase method only)
UNIT II : Company Accounts: 12 hrs
Liquidators Final Statement of Accounts.
UNIT III: Valuation of Shares: 12 Hrs
UNIT IV : Valuation of Goodwill: 12 Hrs
UNIT V : Final Accounts of companies: 12 hrs
Latest Vertical form with relevant notes as stated in Companies Act -2013
UNIT VI : Analysis and Interpretation of Financial Statements 12 Hrs
Problems relating to following ratios:
1. Current Ratio 2. Liquid Ratio
3. Stock Turnover Ratio 4. Gross Profit ratio
5. Net Profit Ratio 6. Debt Equity Ratio
7. Capital Gearing Ratio 8. Debtors Turnover Ratio
9. Creditors Turnover Ratio 10. Proprietary Ratio
11. Operating Ratio 12. Working Capital Ratio

References:
1 Advanced Accounting Shukla M.C., Grewal T. S.
2 Advanced Accounting Gupta R.L
3 Advanced Accounting Jain & Narang
4 Advanced Accounting Maheshwari S.W. & Maheshw
5 Advanced Accounting B.S. Raman
6 Advanced Accounting Basu & Das

40
 III B.COM. - VI SEMESTER
BCMCMC 383 :FINANCIAL MANAGEMENT – II
5 hours per week 72 hrs : No of Credits: 3
Learning Objective:
To enable the students to acquire working capital management skills and to understand the
advanced concepts and techniques in corporate financial affairs in relation to investment and
dividend policy decisions.
Unit I: Working Capital Management: 12 Hrs
1.1 Meaning of Working Capital: Gross, Net, Permanent and Temporary
1.2 Factors Determining the Size of Working Capital
1.3 Concept of Operating Cycle: Gross Operating Cycle and Net Operating Cycle.
1.4 Estimation of Working Capital Requirement:
1.4.1 Estimation of Components Method
1.4.2 Percentage of Sales Method
1.4.3 Operating Cycle Method
Unit II: Treasury Management: 12 hrs
2.1 Meaning and Functions
2.2 Centralised Vs- Decentralised
2.3 Reasons for Cash Flow Problems
2.4 Effects of Cash Deficits
2.5 Methods of improving Liquidity
2.6 Cash Budget: Preparation of Cash Budget
Unit III: Cost of Capital: 12 hrs
3.1 Meaning
3.2 Cost of Equity Shares
3.2.1 Dividend Yield Method: Formula and Computation
3.2.2 Dividend Growth Model: Formula and Computation
3.3 Cost of Irredeemable and Redeemable Preference Shares: Formula and Computation.
3.4 Cost of Irredeemable and Redeemable Debentures and Bonds: Formula and
Computation.
3.5 Weighted Average Cost of Capital
Unit IV: Dividend Decisions: 12Hrs
4.1 Factors Determining Dividend Policy

41
4.2 Stock Dividend (Bonus Shares)
4.2.1 Meaning
4.2.2 Merits and Demerits
4.2.3 SEBI Guidelines
4.3 Valuation of Shares and Dividend Models
4.3.1 Relevance Approach of Walter & Gordon: Computation of Market Value of Shares
4.3.2 Irrelevance Approach of Modigliani and Miller: Computation of Market Value
Unit V: Mutual Funds: 12 Hrs
5.1 Meaning and Formation
5.2 Management and Parties to the Fund:
Sponsor, Trustee, Asset Management Company and Custodian
5.3 Types of Mutual Fund Schemes
5.3.1 Classification by Structure: Close Ended, Open-Ended and Interval Scheme
5.3.2 Calculation of Net Asset Value (NAV)
Unit VI: Financial Statements Analysis: 12Hrs
6.1 Meaning and Types of Financial Statements
6.2 Techniques of Financial Analysis:
6.2.1 Comparative Financial Statement analysis
6.2.2 Common-size Balance Sheet and Income Statement
6.2.2 Trend Analysis
Books for Reference:
(1) Financial Management - Ravi M. Kishore (Taxman Publications)
(2) Financial Management - Subir Kumar Banerjee (S. Chand & Co.)
(3) Financial Management & Policy - V. K. Bhalla (Anmol Publications (P) Ltd., New
Delhi)
(4) Financial Management - I.M. Pandey (Vikas Publications)
(5) Financial Management - M. Y. Khan & P.K. Jain (Tata MC Graw Hill)
(6) Financial Management: Principles and Practice - Dr. S N Maheshwari
(Sultan Chand & Sons)
(7) Financial Management - B.V. Raghunandan (Sushrutha Publications)

42
 III B.COM. - VI SEMESTER
BCMCMC 384 :COST & MANAGEMENT ACCOUNTING - IV

5 Hours per week 72 hrs : No of Credits: 3

Learning Objectives:
1. To acquaint students with basics of Management Accounting.
2. To impart knowledge on the short term and long-term decision-making techniques
and methods.

Unit I: CASH FLOW ANALYSIS-as per AS(R3) (12 Hrs)

Concept of Cash Flow- Sources and Application of funds- Uses of Cash flow and limitations
of Cash Flow.

Unit II: MARGINAL COSTING (12 Hrs)

Nature, merits and limitations- Cost-Volume-Profit relationship- Marginal cost equations and
Break-even Analysis- computation of Break-even point, P/V ratio, Margin of safety.

CHAPTER III: APPLICATION OF MARGINAL COSTING FOR PLANNING &

DECISION MAKING (12 Hrs)
Problems on: Limiting Factor, Make or Buy decision, Product Mix and Pricing Decisions.

CHAPTER IV: BUDGETARY CONTROL (12 Hrs)

Nature and scope- Procedure in Budget Preparation- Types of Budget: Sales Budget,
Production Budget, Production Cost Budget, Purchase Budget and Flexible Budget with
problems.

CHAPTER V: STANDARD COSTING (12 Hrs)

Meaning- Standard costing Vs Budgetary control- Merits and Demerits of Standard Costing.

CHAPTER VI: VARIANCE ANALYSIS (12 Hrs)

Material and Labour cost variances and their computation.

BOOKS FOR REFERENCE AND STUDY:

 Management Accounting : M.Y.Khan (Tata Mcgraw Hill Publishing Co Ltd)
 Management Accounting : Robert N. Anthony (Richard D Irwin)
 Management Accounting : I.M.Pandey (Vikas Publishing House)
 Cost and Management Accounting : Dr.S.N.Maheshwari & P.K.Jain (Sulthan
Chand)
 Cost Accounting : R.K.Sharma and Shashi Gupta (Kalyani Publishers)
 Cost Accounting : S.P.Jain & K.L.Narang (Kalyani Publishers)
 Cost Accounting : M.N.Arora(Vikas Publishing House)
 Cost Accounting and Management Accounting: K.S.Adiga (Shubha Prakashana)
 Cost Accounting: Ravi M. Kishore (Taxmann Publications (P) Ltd.)
 Cost Accounting: S.P.Iyengar (Sulthan Chand & Sons)
 Cost Accounting: Thukaram Rao (New Age International Publishers)
 Cost and Management Accounting: B.S.Raman(United Publishers)
 Cost Accounting: M.L.Agarwal (Sahitya Bhawan Publications)

43
 Cost Accounting: Pattan Setty and Dr. Palekar (R Chand & Co)
 Cost and Management Accounting: G. Balakrishna Shetty (Universal King
Publishers).

44
 III B.COM. - VI SEMESTER
BCMCMC 385 : INDIAN CORPORATE LAW
Hours per week: 5 72 hrs : No of Credits: 03
Instruction:
A theoretical subject to be taught with special reference to case laws mentioned towards the
end of the syllabus.
Learning Outcomes: Upon learning the subject, the student will be able
1. To demonstrate a comprehensive and accurate knowledge of laws relating to the
formation, administration and operations of a company.
2. To develop an understanding of current policy trends and developments in Corporate
Law in Indian scenario.
3. To demonstrate an in-depth understanding of the Companies Act, 2013 along with all
its amendments.
Unit I: Introduction 12 Hours
Introduction to Indian Companies Act, 2013
Definition and characteristics of a Joint Stock Company
Corporate Personality and Lifting of Corporate Veil
Kinds of Companies
Distinction between private company and public company
Procedure for the conversion of a private company into a public company

Unit II: Formation of Company 12 Hours

Promoter - Meaning, functions, fiduciary position and remuneration
Incorporation - Meaning, documents to be filed with the Registrar and effects
Memorandum of Association: Meaning, significance and contents
Articles of Association: Meaning, significance and contents
Distinction between Memorandum of Association and Articles of Association
Doctrine of Ultra-vires Memorandum and Articles
Doctrine of Constructive Notice
Doctrine of Indoor Management - Relevance and Exceptions
Prospectus: Meaning and importance, main contents, liability for mis-statement in prospectus
Unit III: Shares and Debentures 12 Hours
Shares - Meaning and Definition
Kinds of shares - Equity (including sweat equity)
Preference (sub-classification excluded)
Issue and Allotment - Legal rules for allotment of shares
Share Certificate - electronic form only
Buy back of shares - Legal provisions relating to buy back of shares
Transfer and transmission of shares - meaning and distinction, electronic transfer.
Debentures - meaning, definition, features, and types, and differences between shares and
debentures

Unit IV: Membership of a Company 12 Hours

Member and share holder - Meaning and distinction

45
Who can become a member?
Modes of acquiring membership
Rights and liabilities of members
Termination of membership

Unit V: Company Management 12 Hours

Company Secretary - Meaning qualification, duties and liabilities
Directors - Meaning, kinds, qualification and disqualification, appointment and removal,
powers, duties and liabilities
Unit VI: Company Meetings 12 Hours
Requisites of a valid General Body Meeting
Kinds of Company Meetings - Legal provisions regarding Annual General Body Meeting,
Extra-ordinary General Meeting and Board meeting
Motions and Resolutions - Meaning of motions, meaning and kinds of resolutions
Case Laws:
The following case laws are to be specifically dealt with:
i. Solomon Vs. Solomon and Company
ii. Royal British Bank Vs. Turquand
iii. Daimler Company Ltd. Vs. Continental Tyre and Rubber Company
iv. Ashbury Railway Carriage Vs. Riche
v. Anand Bihari Lal Vs. Dinshaw and Company

Books for study and reference:

1. N.D. Kapoor., ‘ Elements of Company Law’, (New Delhi: S. Chand & Sons, 2015).
2. P.P.S. Gogna, ‘A Textbook of Company Law’, (New Delhi: S. Chand & Company
Pvt. Ltd., 2016).
3. Avatar Singh, ‘Company Law’, (Lucknow: Eastern Book Company, 2018).
4. M.C. Kuchal, ‘Modern Indian Company Law’, (Delhi: Shee Mahaveera Book Depot,
2012).
5. B.S.Raman, ‘Indian Corporate Law’, (Mangaluru: New United Publishers,2015).
6. B. Vamana Baliga, ‘Indian Corporate Law’, (Mangaluru: New United Publishers,
2017).
7. Herald Monis, ‘Indian Corporate Law’, (Mangaluru:United Agencies, 2017).
8. Umesh Maiya, ‘A Textbook of Indian Corporate Law’, (Udupi:Prajna Prakashana,
2016).

46
 III B.COM. - VI SEMESTER
BCMCMC 386 :AUDITING
Hours per week: 5 72 hrs : No of Credits: 03
Learning Objectives:
To familiarise the students with the basics of Auditing.
To create awareness of principles and procedure of Auditing.
To create interest among the students to take up professional courses.
Learning Outcomes:
1. This subject will enable the students to understand the conceptual background, need,
functions, types and process of Auditing required for ensuring regulatory and
normative environment in which auditor operates.
2. It will help the students to identify and understand the auditor’s duties,
responsibilities, liabilities and apply appropriate audit procedures to test the audit
assertions and objectives.
3. It will help the students to imbibe the audit culture, critical thinking and instill
analytical skills leading to the enhancement of employability in the auditing domain.
Unit I: Introduction to Audit: 12 hrs
Meaning and definition of auditing, objects of Auditing, Differences between
Accounting and auditing, Advantages and limitations of Auditing. Classification of audit-
Statutory audit, Govt. Audit, Internal audit, Continuous audit and Annual Audit.
Unit II: Audit Programme:
Audit Programme, advantages and disadvantages. Audit Notebook and Audit Working
Papers. Audit of Computerized Accounts - Auditing in an EDP environment. General EDP
controls, EDP Application Controls, Computer Assisted Audit Techniques(CAAT) 12 Hrs
Unit III: Internal check:
Meaning, definition, objects and merits of Internal Check. Internal Check regarding cash
sales, cash purchases, payment of wages and stores. 12 Hrs
Unit IV: Vouching:
Meaning, definition and objects, vouching of cash transactions - cash receipts and cash
payments, credit purchases and credit sales. Verification - meaning and definition.
Verification of Land and Buildings, Plant and Machinery, Stock –in- trade, Debtors,
Goodwill and Creditors 12 Hrs
Unit V: Company Audit:
Qualifications and Disqualifications, Appointment and removal of auditor. Rights, Duties and
liabilities of Company Auditor. Audit Report - Meaning and types, CARO report. 12 Hrs
Unit VI: Corporate Governance and Social Audit:
Meaning, definition, nature, factors influencing corporate governance, mechanisms, 4p’s of
corporate governance, Benefits. Social audit- Meaning, features, organization for social audit,
audit programme, benefits. 12 Hrs

47
Books for Reference:

1. Auditing : Tandon - (Sulthan Chand and Company)

2. Principles and Practice of Auditing : Dinakar Pagare – (Sulthan Chand and Sons)
3. Auditing : T. R. Sharma- (Sahithya Bhavan Publications)
4. Principles and Practice of Auditing : R. G. Saxena – (Himalaya Publishing House)
5. Contemporary Auditing : Kamal Guptha (Tata Mcgraw Hill Publishing Company Ltd)
6. Auditing : Shekhar K.C. – (Sulthan Chand and Company)
7. Auditing : B.S. Raman – (United Publishers).
8. Essentials of business environment: K Ashwathappa – (Himalaya Publishing House)
9. Principles and practice of Auditing: D.N Thripathy (Pearson)
10. Auditing: Maxim Carl (Universal King Publishers)

48
 I B.COM. - I SEMESTER
Group II:
ELECTIVE: SUPPORTIVE TO THE DISCIPLINE OF STUDY:

BCMCCE 135 :CORPORATE SECRETARYSHIP

Hours per week : 2 24 hrs :No of Credit: 1
Learning outcomes:
1. To enable the students to acquire in-depth knowledge about secretarial practices in
companies.
2. To train the students in various types of correspondence with stakeholders.
3. To familiarise the students to learn the various provisions of company law relating to
meetings and resolutions.
Unit I: Introduction: (5 Hrs.)
Meaning of Corporate Secretary – Qualifications - Legal position– Appointment – Role and
Dismissal.

Unit II: Corporate Correspondence: (5 Hrs)

Correspondence with Shareholders, Debenture holders, Fixed Deposit Holders, Government
Departments, Statutory Bodies, Office Staff, Customers & Public and Directors – Secretarial
Work relating to correspondence.

Unit III: Secretarial Role in Corporate Affairs: (7 Hrs)

Role of secretary in Appointment, Removal, Termination of Directors and Auditor.
Accounts: Statutory books – Books of accounts – annual accounts and balance sheet –
secretarial duties.
Dividends: Rules relating to dividends – secretarial procedure regarding payment of
dividend.

Unit IV: Corporate management and meetings: (7 Hrs)

Meetings and procedures: Kinds of meetings – Meetings of shareholders – Statutory Meeting
– Annual General Meeting – Extraordinary General Meeting – Class Meeting – Board
Meeting – Secretarial work relating to meetings Motions and resolutions: Types of
resolutions – agenda – Minutes – voting and poll – proxy – quorum – chairman of meeting –
duties of Corporate Secretary.
Books for Reference:
1. Company law and secretarial practice (Provisions of Company’s Act 2013) - N D
Kapoor, Sultan Chand & Sons, New Delhi
2. Company Law & Secretarial Practice - Dr. M R Sreenivasan, Margam Publications,
Chennai.
3. Outline of company Secretary Practice - P K Ghosh & Dr. V Balachandran, Sultan
Chand & Sons, New Delhi
4. A text book of company law - P P S Gogna

49
5. Manual of Secretarial Practice – B N Tandon
6. Essentials of Business Communication – Rajendra Pal & J.S. Korlahalli, Sultan
Chand & Sons, New Delhi
7. Business Law – R.S.N.Pillai & Bhagwathi, S. Chand & Co., New Delhi.
8. Company Law and Secretarial Practice - A.K. Majumdhar and G.K. Kapoor, Taxman
Publications, New Delhi.

50
 I B.COM. - I SEMESTER
BCMCCE 136 :PRINCIPLES AND PRACTICE OF TOURISM
Hours per week : 2 24 hrs :No of Credits: 1

Learning Objectives:

1. To understand the basic concepts of tourism.

2. To study different types of tourism
3. To understand the various dimensions of tourism.

UNIT 1:INTRODUCTION TO TOURISM: 6 hours

Tourism concepts – definition – its significance
Components/ Elements of Tourism.
Positive and Negative effects of Tourism.

UNIT 2: TRAVEL MOTIVATIONS 6 hours

Why do people travel?
Types of Tourism
Tourism as behaviours
Travel Motivators

UNIT 3: DIMENSIONS OF TOURISM 6 hours

Impact of Tourism
Foreign exchange (International Tourism)
Income Multiplier
Regional Development (Host Region)
Employment Multiplier
Contribution to GDP
Environmental Impacts
Socio-Cultural Impacts
International understanding.

UNIT 4: TOURISM PRODUCT planning and Development: 6 hours

Tourism Product – Features
Types of Tourism Products
Why product planning?
Different processes (stages) of tourism planning – Tourists Demand and supply –
setting objectives - Territorial Planning – Financial Planning, HR Planning -
Environmental Planning – Regional Planning
Tourism Management in the Modern Era
Tourist/Tourism Organisations – India / World.

51
References:
 Tourism Development - Principles and practices of Tourism by Mr. A.K. Bhatia,
Sterling Publishers Pvt. Ltd.
 Basics of Tourism – Theory, Operation and Practice by Krishna K Kamra, Mohinder
Chand; Kanishka Publishers, New Delhi.(2015)
 Tourism Development, Design for ecological sustainability – Mr. Sharma J.K.;
Kanishka Publication, New Delhi
 Successful Tourism Management – Mr Pran Nath Seth, -Sterling Publishers
 Dennis L. Foster – Introduction to Travel Agency Management .(2014).

52
 I B.COM. - I SEMESTER
BCMCCE 137 :E-COMMERCE
Hours per week : 2 24 hrs : 1 credit
INSTRUCTIONS:
This Subject is a mix of theory & practical and involves few demonstration sessions in the
Computer Lab.
LEARNING OUTCOMES:
1. The subject should help a student understand the basics of E-Commerce.
2. It should encourage a young mind to focus on entrepreneurship with service
orientation using online platform.
Unit 1 Introduction to E-Commerce: 5 Hrs
Introduction to E-Commerce – Definition, History of E-commerce, Functions and Scope,
Difference between E-Commerce & E-Business, Comparison of Traditional Commerce and
E-Commerce and Advantages & Disadvantages of E-Commerce.
Unit 2 E-Commerce business models: 5 Hrs
E-Commerce models: Business to Business (B2B) model, Business to Customer (B2C)
model, Consumer-to Consumer (C2C) model, Consumer-to-Business (C2B) model, Peer to-
Peer (P2P) model – Emerging trends.
Unit 3 E-Commerce and ITES Tools: 7 Hrs
Web server – Internet – World Wide Web, Web hosting choices, Concept and scope of BPO,
KPO, LPO, ERP and Utility Blogging (Theory only).
Unit 4 E-Commerce Techniques: 7 Hrs
Hosting a product – Direct or Online platform, Stages in Buying a product on the internet,
Web auctions, Virtual Communities, Portals, E-business revenue models.
BOOKS FOR REFERENCE
1. Introduction to E-Commerce – Dhawan & Nidhi, International Book House.
2. Business on the Net – Whats and Hows of E-Commerce, Agarwala K.N and Deeksha
Ararwala, Macmillan, New Delhi.
3. Business on the Net – Bridge to the online store front, Agarwala K. N. and Deeksha
Ararwala, Macmillan, New Delhi.
4. Electronic Commerce – A Managers guide to E-business, Diwan, Prag and Sunil
Sharma, Vanity Books International, New Delhi.
5. E Commerce, C.S.V Murthy - Himalaya Publishing House.
6. Electronic Commerce – The Strategic Perspective, Watson R T, The Dryden press

53
 I B.COM. - I SEMESTER
BCMCCE 138 :INTELLECTUAL PROPERTY RIGHTS
Hours per week : 2 24 hrs :No of Credits: 1
Instructions:
1. It is a theoretical subject to be taught by giving an insight into the various areas of
intellectual property besides enlightening them on the laws relating to intellectual property
rights and to motivate them to explore the avenues to develop their own intellectual property.
2. Students are expected to have an experience in presentation, brain storming, group
discussion, etc.

Learning Outcomes:
Upon studying the subject, the student will be able to –
1. Demonstrate a basic understanding of the laws relating to intellectual property rights.
2. Develop capabilities to explore career options in intellectual property rights.

Unit I: Introduction to intellectual Property Law 06 Hours

Physical property - Meaning, features and types
Intellectual property - meaning, definition and features
Intellectual property Vs. physical property
Intellectual property rights - need for protection and significance/advantages
Scope/Various forms of intellectual properties - patents, trademarks, copyrights, industrial
designs, trade secrets, geographical indication, traditional knowledge and plant variety rights
Regulatory authorities of intellectual property rights
Unit II: The Law of Patents 06 Hours
Meaning and definition of patent- objects of patent law - characteristics of patents - meaning
of invention
Patentable items and non-patentable inventions
Who can apply for a patent?
Procedure for registration of patent and term of protection
Patent specification - Meaning, objectives, importance and kinds
Grant of patent, rights of patentee and revocation of patent
Compulsory licence and government use of patent
Infringement of patent and remedies for infringement
Unit III: The Law of Trade Marks 06 Hours
Meaning of mark, trade mark, well-known trade mark, collective mark, certificate of trade
mark and permitted use
Functions and types of trade mark
Criteria of an ideal trade mark
Doctrine of honest concurrent user
Procedure for registration and term of protection
Rights of holder and assignment/transmission of trade marks
Infringement and remedies

54
 Unit IV: The Law of Copyrights 06 Hours
Meaning and features of copyrights
Subject matter of copyright - literary work, dramatic work, musical work, artistic work
cinematograph films and sound recording
Ownership, assignment and licence of copyrights
Rights of copyright holder and assignment and licence of copyrights
Infringement and remedies for infringement of copyrights
Books for study and reference:
1. B.L. Wadehra, “Law Relating to Intellectual Property”, Universal Publishing House.
2. P. Narayan, “Intellectual Property Law”, Eastern Law House.
3. N.K. Acharya, “Intellectual Property Rights”, Asia Law House, III, IV and Edition, 2005-06
Edition (III Edition).
4. Elizabeth Verkey, “ Intellectual Property”, Eastern Book Company, I Edition, 2015.
5. Neeraj Pandey, Khushdeep Dharni, “Intellectual Property Rights”, PHI Learning Private
Limited, I Edition, 2014.
6. B.S. Raman, “Commercial Law”, New United Publishers, III Edition, 2015.
7. Dr. Umesh Maiya, “A Textbook of Business Law” Prajna Prakahana, I Edition, 2016.

55
 I B.COM. - II SEMESTER
Group II.
ELECTIVE: PROVIDING AN EXPANDED SCOPE:

BCMCCE 185 :REAL ESTATE MANAGEMENT

Hours per week : 2 24 hours :No of Credits: 1
Learning Objectives
1. To become a well rounded Real Estate Advisors.
2. To make a career in Real Estate.
3. To give insights into Real Estate Dealings.

Unit I : INTRODUCTION TO REAL ESTATE 6 hrs

Meaning & Scope of Real Estate - Meaning of Immovable Property.
Types of immovable property Freehold/Agriculture, Leasehold.
Precautionary measures to be taken while purchasing the Immovable Property.- Sale deed,
Gift deed, Partition deeds, Release deeds
Guidance value, stamp Duty, Registration of Immovable Property.
Pre and Post registration –compliances.
Loss of original documents, - Remedies.

UNIT II : SOURCES OF FINANCE: 6 hrs

Loans from Financial Institutions
Documents Required
Mortgages – Types - Equitable Mortgage & Reverse Mortgage
Simple Problems on EMI
Affordable Housing- Pradhan Mantri Awas Yojana,
Property Insurance.

UNIT III: TAX IMPLICATIONS 6 hrs

Transfer of properties
Capital gains on sale.
Holding period.
Computation of gains: STCG LTCG
Income tax applicability on gains
Exemptions under sec.54.

UNIT IV : REAL ESTATE REGULATION ACT (RERA) 6 hrs

Purpose & objectives of RERA.
Applicability of RERA (Projects / Layouts).
Authorities under RERA.
Remedies available to the buyers under RERA.
Penalties under RERA. (Sellers).

56
References:
 Fundamentals of Financial Management –Prof. B.V. Raghunandan
 Investment analysis and Portfolio management by Mr. Prasanna
 Chandra – Tata McGraw Hill Education
 In the wonderland of Investment by A.N. Shanbhag & Sandeep Shanbhag, Vision
Books India.
 RERA Act.
 Transfer of Property by R.K. Sinha
 Income Tax laws and practice –Mr. H.C. Mehrotra.
 C.A. Girish Ahuja –“Systematic approach to Income Tax” Wolters Kluwur
 Dr.Vinod Singhania – Direct Tax – Taxman Publicaetions

57
 I B.COM. - II SEMESTER
BCMCCE 186 :AGRICULTURAL MARKETING
Hours per week : 2 24 hrs: No of Credits: 1

Unit 1 : Marketing of Agricultural Goods: 6 hrs

Special Problems in the Marketing of Agricultural Goods. Channels of distribution-
Wholesale Market, Local market – Functions of the Local Market- Middlemen in the Local
Market, Central Markets- Reasons for the growth of Central Markets-Functions of the
Central Markets- Middlemen in the Central Markets, Jobbing Markets.

Unit 2: Channels of distribution for Agricultural Consumer Goods: 6 hrs

Selling Directly to Retailers- Selling Directly to Consumers, Channels for Raw Materials.
Changes in the Pattern of Marketing of Agricultural Goods- Super Markets, Voluntary and
Co-operative Chains, Contract Farming.

Unit3: Marketing of Agricultural Goods agricultural Marketing in India. 4 hrs

Regulated Markets-Main Features of the Regulated Markets- Advantages of the Regulated
Markets.

Unit 4: Co-operative Marketing 8 hrs

Objectives-Characteristics of Agricultural Cooperative Marketing Society-Necessary
Conditions for the success of a Marketing Co-operative-Organisational Structure- Types
of Marketing Co-operatives- How do Marketing Co-operatives do business ?-Advantages
of Co-operative Marketing- Problems or Limitations of Co-operative Marketing – Progress
of Co-operative Marketing in India- Activities of Co-operative Marketing Societies in
India.

Books for reference:

1. Principles of Marketing: J.C. Sinha

2. Marketing And Salesmanship: B.S. Raman

58
 I B.COM. - II SEMESTER
BCMCCE 187 : RETAIL MANAGEMENT
Hours per week : 2 24 hrs :No of Credits: 1
Instruction:
This subject must be explained with the help of case studies

Unit 1: Retail Management: 8 hrs

Introduction- functions of Retailing-Retail management strategy-Retail management
activities-Relationship management-Retail Organisation structure-Retailing scene in India.

Unit 2: Drivers of Growth in Retailing Industry: 8 hrs

Strategic Decision in Retail- Location Decision- Target Market Selection- Business Model-
Merchandise Mix- Positioning the Retail Store-Wheel or Retailing-Why Wheel of
Retailing?-
Unit 3: Contemporary challenges in Retail Industry: 8 hrs
Non-store Retailers- Customer Service- Promotion Decision Global Retailing : Information
Technology and Retailing. Emergence of Global Retailing

Books for reference:

1. Marketing Management : Rajan Saxena
2. Marketing Management : V.S Ramaswamy and S. Namakumari
3. Marketing Management : Philip Kotler
4. Marketing Management: Dr. K . Karunakaran

59
 I B.COM. - II SEMESTER
BCMCCE 188 : LOGISTICS MANAGEMENT
Hrs per week : 2 24 hrs :No of Credit: 1
Learning Outcomes:
1. To provide an exposure to the language of logistics
2. To understand the principles and functions of Logistics Management
3. To understand the importance of logistics management in the present market
oriented society.

Unit 1: Introduction 5 Hrs

Concept of logistics, objectives, Types of logistics, concept of Logistics management-
Logistics Mgt v/s supply chain management.

Unit 2: Components of logistics system: 10 hrs

Demand forecasting, Inventory management, Material storage, Warehousing, logistics
packaging, transportation, Customer service
Unit 3: Logistics Information-: 5 Hrs
Meaning, objectives, concept of logistics management system(LIS), principles in designing
LIS, application of information technology in Logistics
Unit 4: Logistics Outsourcing: 4 Hrs
Meaning, objectives, benefits of Logistics outsourcing, Issues in logistics outsourcing-
Third-Party Logistics(3PL), Fourth-Party Logistics(4PL), Fifth-Party Logistics(5PL),
Selection of Logistics Service Provider.
References:
1. Bowersox D.J. , Closs D.J. , Logistical Management, McGraw-Hill, 1996
2. Reguram G, Rangaraj N, Logistics and Supply Chain Management Cases and
Concepts, Macmillan India Ltd., New Delhi, 1999.
3. Sahay B S, Supply Chain Management for Global Competitiveness, Macmillan India
Ltd., New Delhi.
4. Coyle, Bradi&Longby, The Management of Business Logistics, 3rd Ed., West
Publishing Co.
5. Bhattacharya S.K, Logistics Management, S. Chand, 2008
6. Sople V.V, Logistics Management, Pearson, 2012
7. Satish.C. Ailawadi., Rakesh.P. Singh, Logistics Management, PHI, 2012

60
 II B.COM. - III SEMESTER
GROUP III
ELECTIVE: NURTURING STUDENTS PROFICIENCY/SKILLS:
BCMCCE 235 : COMPUTERISED ACCOUNTING
Hours per week : 2 24 hrs :No of Credits: 1
UNIT I: COMPANY CREATION: 5 hrs
Introduction – Tally.ERP 9, Starting Tally, Creating, Selecting, Altering, Closing and
Deleting a company.
Accounts Information: Account Groups, Company Features, Ledger Accounts – Creating,
displaying, altering and deleting Ledger Accounts. Multiple Ledgers.

UNIT II: INVENTORY INFORMATION: 5 hrs

Stock Groups: Single Stock Group - Creating, displaying, altering and deleting a Single
Stock Group.Multiple Stock Groups - Creating, display, altering and deleting Multiple Stock
Group.
Stock Categories: Single Stock Category - Creating, displaying, altering and deleting a
Single Stock Category.Multiple Stock Categories - Creating, displaying, altering and deleting
Multiple Stock Categories.
Units of Measure: Creating, displaying and altering Units of Measure.
Locations/Godowns: Creating a Location, Displaying and Altering Storage Locations.
Stock Items: Creating, displaying and altering a Single Stock Item: Creating, displaying and
altering a Multiple Stock Item, Standard Rates for items.
Purchase Orders: Creating, alter and delete a Purchase Order, Receipt Note Voucher for
Purchases, Rejections-Out Voucher for Purchase Returns
Sales Order: Creating, altering and deleting Sales Order, Delivery Note Voucher for Sales,
Rejections-In Voucher for Sales Returns.

UNIT III: VOUCHER ENTRY 5 hrs

Voucher Types, Steps To Make a Voucher Entry, Receipt Voucher, Payment Voucher,
Contra Voucher , Purchase Voucher, Sales Voucher, Journal Voucher, Credit Note, Debit
Note, Stock Journal, Physical Stock Voucher, Memorandum Voucher, Reversing Journal.
Displaying, altering, deleting and cancelling vouchers, Vat Computation.

UNIT IV: REPORTS 5 hrs

Balance Sheet, Profit And Loss Account, Trial Balance, Stock Summary and Day Book,
Account Books.
UNIT V:PAYROLL 4 hrs
Introduction to Payroll Accounting, Steps to generate a Payslip, Creation of Employee Group
and Employee, Salary Details, Payroll Reports.
References:
1. Tally.ERP 9 - Vishnu Priya Singh
2. Tally.ERP 9 - Tally Solutions Pvt Ltd.

61
 II B.COM - III SEMESTER
BCMCCE 236 : TAX PROCEDURE AND PLANNING
Hours per week : 2 24 hrs : No of Credits: 1
Learning Objectives:
The objective of this paper is to familiarize the students with the Practical aspects of Income
Tax to enhance skills. Hence, this subject is to be taught with reference to the relevant
amendments made to Income Tax Laws of India by Finance Acts passed in the Parliament
from time to time.
Unit I: Assessment procedure 4 hrs
Types of assessment, Filing of income tax return – persons exemption from filing of returns,
types of returns.
Unit II: PAN 4 hrs
Persons expected to apply for PAN, persons must have a PAN, Procedure for obtaining
Permanent Account No (PAN) filling and filling of application form no. 49-A.
Unit III: Information Technology and Tax administration: 8 hrs
TAN (Tax Deduction and Collection Account Number), procedure to obtain to TAN, TIN
(Tax Information Network), e-TDS/e-TCS. E-filing of ITRS, benefits of e-filing.
Unit IV: Tax Planning and Tax Management 8 hrs
Tax Planning and management, Tax Evasion & Tax Avoidance, Tax Planning for
Individuals.
Books for References
1. Direct Taxes, Dr. Vinod K Singhania, Taxmann’s Publications.
2. Income Tax Law and Practice, Dr. H.C.Mehrotra and Dr. S.P.Goyal, Sahithya
Bhavan Publication.
3. Business Taxation, K. Sadashiva Rao, Sushrutha Publications.
4. Business Taxation, Dr. Ravi M.N., Bhanu Prakash B.E. and Dr. Suman Shetty N.,
Professional Books Publishers.
5. Direct Tax Laws and International Taxation, T.N. Manoharan et al., Snow White
Publications.
6. Practical Approach to Income Tax, Dr. Girish Ahuja and Dr. Ravi Gupta, Wolters
Kluwer Publications.
7. Students Guide to Income Tax, Manjusha Goel, Bharath Publications.
8. Students Guide to Income Tax including GST, Dr. Vinod K Singhania and Dr.
Monica Singhania, Taxmann’s Publications.
9. In the wonderland of Investment, A.N. Shanbhag & Sandeep Shanbhag, Vision
Books India.

62
 II B.COM. - III SEMESTER
BCMCCE 237 : PERSONAL INVESTMENT MANAGEMENT
Hours per week : 2 24 hrs : No of Credits: 1
Learning Objective:
To enable the students to acquire basic knowledge and skills in managing personal
investment and to understand the basics of investment in financial and capital market.
Unit I: Introduction to Investment: (Theory only) 4 hrs
1.1 Savings Vs Investment
1.2 Need for Investment
1.3 Principles of Investment:
1.3.1 Liquidity
1.3.2 Safety or Security
1.3.3 Profitability or return.
1.3. 4 Other Considerations:
1.3.4.1 Tax implications
1.3.4.2 Rate of Interest
1.3.4.3 Inflation.
Unit II: Investment Avenues: (Theory only) 4 hrs
2.1 Term deposits
2.2 Insurance Policies
2.3 Retirement Plans
2.4 Real Estate
2.5 Gold and Bullion
2.6 Stock market securities
2.7 Mutual Funds.
Unit III: Investment in Stock Market Securities: (Theory only) 6 Hrs
3.1 Meaning of Stock market securities
3.2 How to Invest in Stock market
3.3 Stock indices: SENSEX, NIFTY.
3.4 Risks involved in Stock market investments.
3.5 Investor protection –SEBI. (Case Studies)
Unit IV: Investment in Mutual Funds: (Theory only) 6 Hrs
4.1 Meaning of Mutual Funds
4.2 Types/classification of Mutual Funds
4.3 How to Invest in Mutual Funds
4.4 Net Asset Value
4.5 Benefits of Mutual Fund Investment (Case Studies)
Unit V: Personal Investment Planning (Theory only) 4 Hrs
5.1 Personal Financial Planning (Case Studies)
5.2 Personal Investment Planning (Case Studies)

Suggested Readings:

63
1. Rustogi, R.P., Fundamentals of Investment, Sulthan Chand &Sons, New Delhi
2. Chandra, Prasanna, Investment Analysis and Portfolio Management. Tata McGraw
Hill Publishing Limited.
3. Bhalla V K, Investment Management, S Chand, New Delhi
4. Avadhani V A, Securities Analysis and Portfolio Management, Himalaya publishing
House, New Delhi
5. “Stock Market Book”, Dalal Street Journal
6. The Layman’s guide to Mutual Funds, Outlook Publishing(India) Pvt Ltd.
7. In the wonderland of Investment, A.N. Shanbhag & Sandeep Shanbhag, Vision
Books India.

64
 II B.COM. - III SEMESTER
BCMCCE 238 : LIFE SKILLS
Hours per week : 2 24 hrs : No of Credit: 1
INSTRUCTIONS:
This Subject is purely practical in nature and involves activities both inside and outside the
classroom. Teachers are encouraged to teach the subject on activity basis.
LEARNING OUTCOMES:
1. It will encourage young minds to think and develop as a wholesome person with a
blend of creative ideas & critical thinking.
2. It will make the learner a very confident individual who is ready to face challenges
put forward by the society.
3. It will help the learner decide on his/her career and become an achiever in life.

Unit 1: Developing Self and Enriching Ones Abilities 5 hours

Self-Awareness, Effective Communication (including Etiquette), Interpersonal Skills,
Presentation Skills & Empathy

Unit 2: Managing Self and Stress Free Living: 4 hours

Time Management: Relevance & Techniques – Urgency and Importance Matrix and Time
Logs.
Stress Management - Concept and relevance of stress and Stress Management, types of stress,
Stress Management Techniques and Tips to avoid stress
Impact of emotions on problem solving and decision making

Unit 3: Thinking and Decision Making: 8 hours

Critical Thinking – Case Studies and Critical Thinking exercises
Creative and Logical Thinking activities - Brain Teasers, Sudoku, Puzzles and Logics
Decision Making techniques - Brain storming, Reverse Brainstorming, Fish Bone Analysis
and Worst Case Scenario technique.

Unit 4: Working in Teams and conflict management: 7 hours

Team Building - Relevance, characteristics of an effective team (PERFORM Concept) &
Team Building activities.
Conflict management – Role plays depicting real life scenarios.
Books for Reference & Activities:
1. Multiple Intelligences: New Horizons – Howard Gardner, Basic Books.com, New York.
2. The 7 Habits of Highly Effective People – Stephen R Covey, Pocket Books, New York.
3. You’re Hired! How To Get That Job And Keep It Too – Nasha Fitter, Penguin books,
India.
4. Corporate Grooming and Etiquette – Sarvesh Gulati, Rupa Publications, New Delhi.
5. How to Win Friends & Influence People – Dale Carnegie, India Book Distributors,
Mumbai.

65
6. What The CEO Really Wants From You – R GopalKrishnan, HarperCollins publishing
House, UK.
7. Jonathan Livingston Seagull, a story – Richard Bach, HarperCollins publishing House,
UK.
8. 101 More Training Games – Gary Kroehnert, Tata McGraw Hill.
9. One Minute Manager Series – Ken Blanchard Et al, HarperCollins publishing House, UK.
Videos:
1. TEAM Games: https://youtu.be/rq0UkuSei7Q
2. 25 etiquette Rules you should know and Follow: https://youtu.be/k1PVUa2TPaA
3. Table manners 101: Basic Dinning Etiquette: https://youtu.be/FDGGv7z5r2c
4. Time & Stress Management games:
https://youtu.be/zN89P0tWHIA
https://youtu.be/fVOy7gV-s_g
https://youtu.be/lZyGbE8UghA
5. Empathy games: Videos of Meir Kay on Empathy and Anger Management
https://youtu.be/2Lhl9BrRtwE
https://youtu.be/ujle1t4ZWl4
https://youtu.be/gYH0D52fXe8
6. Communication games:
Listening Game: https://youtu.be/c2txkdNlQ_8
https://youtu.be/oTpXlpxFoBl
Non-verbal Communication: https://youtu.be/FH_7F3Kl8YG
Developing Communication Skills: https://youtu.be/srn5jgr9Tzo
7. Emotion management games: https://youtu.be/SPAVcENGOWY

66
 II B.COM. - IV SEMESTER
GROUP IV
ELECTIVE: Enabling an exposure to some other discipline &
domain:
BCMCCE 285: BASIC ACCOUNTING
Hours per week : 2 24 hours : No of Credits: 1

Unit I: Nature of Accounting. 6

Unit II: Accounting Process and Preparation of Trial Balance 6
Unit III: Preparation of three column cash book. 6
Unit IV: Preparation of Final Accounts of Sole Trader. 6

References:
1. Advanced Accounting Shukla M.C., Grewal T.S.
2. Advanced Accounting Gupta R.L.
3. Advanced Accounting Jain & Narang
4. Advanced Accounting Maheswari S.W. & Maheshwari S.K.
5. Advanced Accounting B.S.Raman
6. Advanced Accounting Basu & Das

67
 II B.COM. - IV SEMESTER

BCMCCE 286 : PERSONAL TAXATION

Hours per week : 2 24 hrs : No of Credits: 1

Learning Objectives:

The objective of this paper is to familiarize the students with the Legal Provisions and
Practical aspects of Income Tax. Hence, this subject is to be taught with reference to the
relevant amendments made to Income Tax Laws of India by Finance Acts passed in the
Parliament from time to time.
Unit I: Introduction 04 Hours
Meaning of Tax, Salient features of Indian Tax System. Types of Tax – Direct and Indirect
taxes.
Unit II: Definitions 04 Hours
Assessee - person- assessment year and previous year, residential status, Agricultural
Income, Partial integration of Agricultural Income with Non-agricultural Income- Gross
Total Income- Taxable Income (also known as Total Income) –Permanent Account Number
(PAN)- Income tax rate of relevant assessment year for individual assessee.
Unit III: Basic knowledge of various heads of Income 08 Hours
Various heads of Income in brief, Assessment of Individuals (Income from salary and
Income from other sources). Simple problems on computation of Gross Total Income.
Unit IV: Deduction U/S 80 08 Hours
80C, 80CCC, 80CCD, 80CCG, 80D, 80E, 80G, 80TTA and 80U. Tax Slab and Tax Rates.
Simple problems on Computation of Taxable Income and Tax Liability.

Books for Reference:

1. Income Tax Law and Practice, Dr. H.C.Mehrotra and Dr. S.P.Goyal, Sahithya
Bhavan Publication.
2. Business Taxation, K. Sadashiva Rao, Sushrutha Publications.
3. Business Taxation, Dr. Ravi M.N., Bhanu Prakash B.E. and Dr. Suman Shetty N.,
Professional Books Publishers.
4. Direct Tax Laws and International Taxation, T.N. Manoharan et al., Snow White
Publications.
5. Practical Approach to Income Tax, Dr. Girish Ahuja and Dr. Ravi Gupta, Wolters
Kluwer Publications.

68
 II B.COM. - IV SEMESTER
BCMCCE 287 : PERSONAL INVESTMENT MANAGEMENT
Hours per week : 2 24 hrs : No of Credits: 1
Learning Objective:
To enable the students to acquire basic knowledge and skills in managing personal
investment and to understand the basics of investment in financial and capital market.
Unit I: Introduction to Investment: 4 hrs
1.1 Savings Vs Investment
1.2 Need for Investment
1.3 Principles of Investment:
1.3.1 Liquidity
1.3.2 Safety or Security
1.3.3 Profitability or return.
1.3. 4 Other Considerations:
1.3.4.1 Tax implications
1.3.4.2 Rate of Interest
1.3.4.3 Inflation.
Unit II: Investment Avenues: 4 hrs
2.1 Term deposits
2.2 Insurance Policies
2.3 Retirement Plans
2.4 Real Estate
2.5 Gold and Bullion
2.6 Stock market securities
2.7 Mutual Funds.
Unit III: Investment in Stock Market Securities: 6 Hrs
3.1 Meaning of Stock market securities
3.2 How to Invest in Stock market
3.3 Stock indices: SENSEX, NIFTY.
3.4 Risks involved in Stock market investments.
3.5 Investor protection –SEBI. (Case Studies)
Unit IV: Investment in Mutual Funds: 6 Hrs
4.1 Meaning of Mutual Funds

69
4.2 Types/classification of Mutual Funds
4.3 How to Invest in Mutual Funds
4.4 Net Asset Value
4.5 Benefits of Mutual Fund Investment (Case Studies)
Unit V: Personal Investment Planning 4 Hrs
5.1 Personal Financial Planning (Case Studies)
5.2 Personal Investment Planning (Case Studies)

Suggested Readings:
1. Rustogi, R.P., Fundamentals of Investment, Sulthan Chand &Sons, New Delhi
2. Chandra, Prasanna, Investment Analysis and Portfolio Management. Tata McGraw Hill
Publishing Limited.
3. Bhalla V K, Investment Management, S Chand, New Delhi
4. Avadhani V A, Securities Analysis and Portfolio Management, Himalaya publishing
House, New Delhi
5. “Stock Market Book”, Dalal Street Journal
6. The Layman’s guide to Mutual Funds, Outlook Publishing(India) Pvt Ltd.
7. In the wonderland of Investment, A.N. Shanbhag & Sandeep Shanbhag, Vision Books
India.

70
 II B.COM. - IV SEMESTER
BCMCCE 288 : BANKING PRACTICES
Hours per week : 2 24 hours : No of Credits: 1
Learning objectives:
1. To highlight the practical Banking skills to the students.
2. To give an idea of recent trends in Banking.
3. To enhance the knowledge of Digital Banking Concepts.

Unit 1: Basics of Banking: 4 hrs

Banking – Meaning & Definitions
Procedure for Opening Bank Accounts (with reference to S.B a/c)
Procedure for applying loans – CIBIL
PMJDY – Features

Unit 2: Delivery Channels: 6 hrs

ATM – Phone Banking – Internet Banking – Mobile Banking- MICR- Electronic Clearings-
Payment Gateways – Card Technologies.

Unit 3: Inter- Bank Payment Systems: 6 hrs

NEFT –RTGS- Negotiated Dealing systems and Securities Settlement Systems – Electronic
Money – E cheques –IMPS.

Unit 4: Banking Operations: 8 hrs

Negotiable Instruments – Features – cheques- Demand Drafts – Endorsement – Crossing –
Dishonour of Cheques.

Books for Reference:

1. Vasudeva : E- Banking, Common Wealth Publishers , New Delhi.
2. Bank Technology : Indian Institute of Bankers Publication.

71
 ANNEXURE –I
B. Com Question Paper Pattern (Core Course) Total 120 marks
PART A
Answer Any Four of the following. Each question carries 6 marks 6X4 = 24
1…………………………………………………………………………………………………………
2…………………………………………………………………………………………………………
3…………………………………………………………………………………………………………
4…………………………………………………………………………………………………………
5…………………………………………………………………………………………………………
6…………………………………………………………………………………………………………
PART B
Answer Any Four of the following. Each question carries 12 marks 12X4 = 48
7…………………………………………………………………………………………………………
8…………………………………………………………………………………………………………
9…………………………………………………………………………………………………………
10…………………………………………………………………………………………………………
11…………………………………………………………………………………………………………
12…………………………………………………………………………………………………………
PART B
Answer Any Two of the following. Each question carries 24 marks 24X2 = 48
13…………………………………………………………………………………………………………
14…………………………………………………………………………………………………………
15………………………………………………………………………………………………………
16…………………………………………………………………………………………………………

72
 ANNEXURE –II
B. Com Question Paper Pattern (Core Course) Total 80 marks
PART A
Answer Any Four of the following. Each question carries 4 marks 4X4 = 16
1…………………………………………………………………………………………………………
2…………………………………………………………………………………………………………
3…………………………………………………………………………………………………………
4…………………………………………………………………………………………………………
5…………………………………………………………………………………………………………
6…………………………………………………………………………………………………………
PART B
Answer Any Four of the following. Each question carries 8 marks 8X4 = 32
7…………………………………………………………………………………………………………
8…………………………………………………………………………………………………………
9…………………………………………………………………………………………………………
10…………………………………………………………………………………………………………
11…………………………………………………………………………………………………………
12…………………………………………………………………………………………………………
PART B
Answer Any Two of the following. Each question carries 16 marks 16X2 = 32
13………………………………………………………………………………………………………
14…………………………………………………………………………………………………………
15………………………………………………………………………………………………………
16…………………………………………………………………………………………………………

73