KALINGA UNIVERSITY, NAYA RAIPUR (C.G.

Course of study and scheme of Examination

BACHELOR OF COMMERCE

3rd Semester

S. No Subject Code Subject Credit Internal Marks External Marks Total Marks

Corporate
1 BCOM301 4.0 30 70 100
Accounting

Human Resource
2 BCOM302 4.0 30 70 100
Management

Principles of
3 BCOM303 4.0 30 70 100
Marketing

Indian Financial
4 BCOM304 4.0 30 70 100
System

Business
5 BCOM305 4.0 30 70 100
Communication
SEMESTER-III
 B.Com Total Marks: 100
Semester–III Internal Marks:30
PaperCode. BCOM301 External Marks: 70
Cost and Management Accounting No. of Hours: 60

Objective:- to make students understand the difference between financial and cost Total Credits: 02
accounting. And make them understand how manufacturer works in their books of
accounts.

Unit No. Details Nos. of Hours

1 Meaning and Scope of Cost Accounting:Basic Cost Objectives and 15
scope of cost accounting,Cost centres and cost units, Cost
classification and elements of cost, Cost behaviour pattern, separating
the components of semi-variable costs. Materials Control: Meaning,
Steps Involved, Materials and Inventory, Techniques of
Material/Inventory Control, Valuation of Inventory.
2 Labour Cost: Attendance and payroll procedures, overview of statutory 15
requirements, overtime, idletime and incentives, Utilization of labour, direct and
indirect labour, charging of labour cost, remuneration systems and incentive
schemes; Overheads: Functional analysis – factory, administration, selling,
distribution, research and development, fixed, variable, semi variable and step
cost; Factory overheads. Administration overheads and Selling and distribution
overheads.

3 Cost ledgers: non-integrated accounts, integrated accounts, reconciliation of 15

cost and financial accounts.Costing Systems: Single Output Costing, Job
Costing, Batch Costing. Contract Costing: Progress payments, retention
money, escalation clause, contract accounts, accounting for material, accounting
for plant used in a contract, contract profit and balance sheet entries; Process
Costing (including Joint Products and By-products and Inter-process Profits),
Operating/Service Costing. (Transport & Power House only)

4 Marginal Costing: meaning, advantages, marginal costing and absorption 15

costing; Cost-Profit-VolumeAnalysis: breakeven point, margin of safety, P/V
Ratio, concept of key factor; break-even chart and its types; Decision
making: costs for decision making, variable costing and differential analysis
as aids in making decisions – fixation of selling price, exploring new market,
make or buy, product mix, operate or shut down, sell or process further
decisions etc. Budgeting and Budgetary Control: concept of budget,
classification of budget, fixed and flexible budgets, Zero Based Budgeting,
budgetary control objectives, merits and limitations, performance budgeting;
Standard Costing: meaning, advantages, limitation, applications, setting of
standards, variance analysis, including material, labour, overhead and sales
variances, decomposition of variances, control ratios.

Reference Books
1. Nigam, Lall, B.M., and Jain, I.C., (2011), Cost Accounting: Principles and Practice, Prentice Hall
th
International, 8 Edition.
2. Maheshwari, S. N. and Mittal, S. N. (2009), Cost Accounting – Theory and Problems, 22nd
Revised Edition, Shri Mahavir Book Depot.
3. Rajasekaran, (2010), Cost Accounting, 1st edition, Pearson Education.
st
4. Bhattacharyya Debarshi (2010), Management Accounting, Pearson Publication, 1 Edition
Srivastava,
 B.Com Total Marks: 100
Semester–III Internal Marks:30
PaperCode. BCOM302 External Marks: 70
Marketing Management No. of Hours: 60

Objectives: The objective of this paper is to identify the foundation terms and concepts Total Credits: 02
that arecommonly used in marketing. It also identifies the essential elements for effective
marketing practice. This course will give complete relationship between marketing and
other management functions.
Unit No. Details Nos. of Hours
1 Introduction to Marketing: meaning and scope of marketing; marketing 15
management process-anoverview; concept of marketing mix; understanding
marketing environment; consumer and organization buyer behavior; market
segmentation
2 Product and Pricing Decisions: product concept; types of products; major 15
product decisions; productlife cycle, new product development process; Pricing
Decisions: determinants of price; pricing process, policies and strategies
3 Promotion and Distribution Decisions: communication process; promotion 15
tools-advertising,
Personal selling, sales promotion; distribution channel decisions-types and
functions of intermediaries; Channel Design; selection and management of
intermediaries.
4 Emerging Trends and Issues in Marketing: Consumerism, Rural Marketing, 15
Social Marketing; DirectMarketing; Online Marketing, Selling Skills.

Reference Books:
1. Kotler, P., Keller, K.L. Koshy, A. and Jha, M., (2009), Marketing Management: A South
AsianPerspective, 13th Edition, Pearson Education, and New Delhi.
2. Maheshwari, R.P., Jindal, Lokesh, (2011), Marketing Maanagement: Theory and Practice,
International Book House.
3. Ramaswamy, V.S and Namakumari, S. (2009), Marketing Management: Global Perspective
Indian Context,4th Edition, Macmillan Publishers India Ltd., New Delhi
4. Saxena, Rajan (2009), Marketing Management, Fourth Edition, Tata McGraw Hill Education
Pvt.Ltd.New Delhi.
5. Louis E. Boone and David L. Kurtz (2007), Principles of Marketing, 12 th Edition, Cengage
Learning.
6. Pride, William, M., and O.C. Ferrell (2010), Marketing Planning, Implementation and
Control, Cengage Learning, New Delhi.
 Bcom 303
LukrdizFkeo"kZ dqyvad& 100
r`rh;&lsesLVj vkarfjdewY;kadu&30
fgUnh Hkk"kk&2 ckg~; ewY;kadu&70

bdkbZ&1 08
fgUnh dh miHkk"kkvksadklkekU; ifjp;&
1- if’pehfgUnh 2- iwohZfgUnh
3- jktLFkkuh 4- fcgkjh 5- igkM+h
bdkbZ&2 08
jk"VªHkk"kk ds :IkesafgUnhdkfodkl&
[kM+hcksyhdklEidZHkk"kk ds :Ikesafodkl
jktHkk"kk% rkRi;Z ,oaegRo
jk"VªHkk"kkfgUnhdhleL;k,¡

bdkbZ&3 08
nsoukxjhfyfi&
¼1½ fodkl
¼2½ ukedj.k
¼3½ fo’ks"krk,¡
bdkbZ&4 08
dk;kZy;hui= &
ifji=] vkns’k] vf/klwpuk] Kkiu] vuqLekjd

bdkbZ&5 08
ikBladyu&
1- dfork&iq"Ik dh vfHkyk"kk ¼ek[kuykyprqosZnh ½
2- dgkuh&mlusdgkFkk ¼pØ/kj'kekZ xqysjh½
3- fuca/k &yksHkvkSjizhrh ¼vkpk;Z jkepanz'kqDy½

lgk;dxzaFk%&
1- fgUnhHkk"kkdkmn~HkovkSjfodkl&mn; ukjk;.k frokjh
2- ukxjhfyfivkSjmldhleL;k,¡&ujs’kfeJ
3- ukxjhfyfivkSjfgUnhorZuh&fcgkjfgUnhxzaFk] vdkneh] iVuk
4- jk"VHkk"kkvkSjjk"Vªh; ,drk&fnudj] mn;kapy] iVuk
5- jktHkk"kk ds vkUnksyuesa&jktukjk;.k nqcs] izdk’kulaLFkku] fnYyh
6- jk"VªHkk"kkvkSjfgUnh&jktsUnzeksguHkVukxj ] ds-gh- laLFkku] vkxjk
 B.Com Total Marks: 100
Semester–III Internal Marks:30
PaperCode. BCOM304 External Marks: 70
Economics-II No. of Hours: 60

Objective: The objective of the course is to acquaint the students with various market Total Credits: 02
structures withinwhich a firm operates. The Course also deals with long-term decision
making and market efficiency.
Unit No. Details Nos. of Hours
1 Perfect Competition: assumptions, price and output decisions; equilibrium of 15
the firm and the industryin the short and the long runs, including industry’s long
run supply, difference between accounting andeconomic profits, producer
surplus.
2 Monopoly Market Structure: kinds of monopoly, monopolist's decision and 15
equilibrium, shifts indemand curve and the absence of the supply curve;
measurement of monopoly power and the rule ofthumb for pricing; horizontal
and vertical integration of firms; comparison of pure competition
andmonopoly, social costs of monopoly power, price discrimination, peak-load
pricing, pricing of public Utilities.
3 Monopolistic Competition and Oligopoly: price and output decisions in 15
monopolistic competition,monopolistic competition and economic efficiency,
price discrimination; oligopoly and interdependence -Cournot's Duopoly Model,
Stackelberg Model, Kinked Demand Model, Prisoner's dilemma,
Collusiveoligopoly - Price-Leadership Model - Dominant firm, Cartels, Sales
maximization
4 Market for Factor Inputs: Determination of factor rewards in perfect input 15
markets in the Short & Longruns under conditions of Perfect and Imperfect
Commodity Markets, reward determination of factors under the conditions of
monophony, monopolistic and monopolistic exploitation, Role of trade unions
in wage determination, Rental element in factor remuneration; Government
intervention in factor market - direct or through regulatory agency.

Reference Books:
1. Diwedi, D.N., (2008), Micro Economics Theory and Applications, Pearson Education.
2. Kumar, Raj, Gupta, Kuldip, (2010), Business Economics, UDH, Publishing & Distributors
P. Ltd, New Delhi.
3. Baumol, William J., (2010), Economic Theory and Operations Analysis. Prentice-Hall of
India Pvt. Ltd., New Delhi.
4. Browning, E.K., & J.M. Browning. (2009), Microeconomic Theory and Applications.
Kalyani Publishers, New Delhi, 2nd edition.
5. Salvatore, D. Schaum’s, (2009), Outline of Theory and Problems of Microeconomic
Theory,
McGraw-Hill, International Edition.
6. Ghai, Pankaj and Gupta, Anu, (2009), Microeconomics
Paper Code: BCOM305

SOFT SKILLS AND PERSONALITY ENHANCEMENT

Unit – I

(I) Team Building – The magic of synergy, characteristics of an effective team, essentials
of an effective team, Team Dynamics, Team Leading, Managing a Team.
(II) Art of Negotiation –To understand what is negotiation, Ways of negotiating and being
Successful in it, to understand the power of language and non-verbal communication.
(III) Grooming –To learn selection of proper attire as per the place, Practiced perception,
How to carry one’s self,
How to project one’s self in the positive frame and spirit.

Unit – II

(I) Organising Meetings – How to announce, call and organize a meeting in a smooth
manner, How to design Agenda and prepare Minutes of Meeting
(II) Telephonic Etiquettes –Learn the tone and pitch of voice while speaking over phone,
How to send a voice mail.
(III) Business Etiquettes –What does business etiquettes mean, Professional and Cultural
expectations, Effective writing, Corporate Communication, Interaction with foreign
clients.

Unit –III

(I) Stress Management –Types of stress, Symptoms and causes of Stress, Power of
perception,
Reaction to stress, Stress Management techniques.
(II) Time Management – Importance of Time Management, Prioritising Tasks, Goal setting,
Barriers to Time Management , Planning Routine and Time Tables.
(III) Self Management –Self evaluation, Self discipline, Self criticism, SWOT analysis, Self
Awareness, Development of the Self.

Unit – IV

(I) Presentation Skills –How to prepare a presentation, Knowing the audience and their
requirements, Effective ways to deliver presentation, How to prepare Multimedia
presentation.
(II) Organisational Skills – How to understand the nature and structure of organisation, To
understand hierarchy and communication channel of the organisation, Clarity about the
roles and responsibilities in an organisation, How to be a team member, How to draft
reports
(III) Leadership Skills

Reference Books:-
1. Soft Skill for everyone –Jeff Butterfield
2. Soft Skill for-S.I. Hariharan -MJP Publications
3. Personality Development & Soft skill – Goyal Brothers Prakasan