Bcom 1-6 Syllabus

B.COM.
COURSE -SUBJECT MATRIX

SEMESTER SCHEME OF EXAMINATION
PAPE MARKS TOTAL

SEM
R SUBJECT Hrs UE I/A
LANGUAGE: I 04 80 20 100
KANNADA / SANSKRIT / URDU /
1.1
TAMIL / TELUGU / ADDITIONAL /
ENGLISH / MARATHI / HINDI
IST
1.2 LANGUAGE II : ENLGISH 04 80 20 100
SEM
1.3 PRINCIPLES OF MANAGEMENT 04 80 20 100
1.4 FINANCIAL ACCOUNTING I 04 80 20 100
1.5 BUSINESS ENVIRONEMNT 04 80 20 100
1.6 QUANTITATIVE ANALYSIS -I 04 80 20 100
TOTAL 24 480 120 600
LANGUAGE : I 04 80 20 100
IInd KANNADA / SANKSRIT / URDU /
2.1
SEM TAMIL / TELUGU / ADDITIONAL /
2.2 LANGUAGE II : ENGLISH 04 80 20 100
2.3 MARKETING 04 80 20 100
2.4 FINANCIAL ACCOUNTING II 04 80 20 100
MARKET STRUCTURE & COST 04 80 20 100
2.5
ANALYSIS
2.6 QUANTITATIVE ANALYSIS II 04 80 20 100
2.7 ENVIRONMENTAL STUDIES 04 80 20 100
TOTAL 28 560 140 700
LANGUAGE : I 04 80 20 100
IIIrd KANNADA / SANKSRIT / URDU /
3.1
SEM TAMIL / TELUGU / ADDITIONAL /
ENGLISH AND BUSINESS 04 80 20 100
3.2
COMMUNICATION
3.3 CORPORATE ACCOUNTING I 04 80 20 100
3.4 INDIAN CORPORATE LAW 04 80 20 100
3.5 INDIAN FINANCIAL SYSTEM 04 80 20 100
COST AND MANAGEMENT 04 80 20 100
3.6
ACCOUNTING-I
3.7 COMPUTER FUNDAMENTALS 04 80 20 100
TOTAL 28 560 140 700
1
`
LANGUAGE : I 04 80 20 100
KANNADA / SANKSRIT / URDU /
4.1 TAMIL / TELUGU / ADDITIONAL /
(INCLUDING COMMUNICATION)
ENGLISH AND BUSINESS 04 80 20 100
4.2
COMMUNICATION
4.3 CORPORATE ACCOUNTING II 04 80 20 100
COMPUTER APPLICATION IN 04 80 20 100
4.4
BUSINESS
IVth 4.5 FINANCIAL MANAGEMENT 04 80 20 100
SEM COST AND MANAGEMENT 04 80 20 100
4.6
ACCOUNTING II
4.7 INDIAN CONSTITUTION 04 80 20 100
TOTAL 28 560 140 700
5.1 INCOME TAX I 04 80 20 100
5.2 LAW AND PRACTICE OF BANKING 04 80 20 100
ENTREPRENEURIAL 04 80 20 100
5.3
DEVELOPMENT
Vth
SOFT SKILLS AND PERSONALITY 04 80 20 100
SEM 5.4
DEVELOPMENT
5.5 AUDITING 04 80 20 100
5.6 ELECTIVE PAPER I 04 80 20 100
5.7 ELECTIVE PAPER II 04 80 20 100
TOTAL 28 560 140 700
6.1 INCOME TAX II 04 80 20 100
6.2 INTERNATIONAL BUSINESS 04 80 20 100
VIth 6.3 BUSINESS LAWS 04 80 20 100
SEM 6.4 PRINCIPLES OF INSURANCE 04 80 20 100
6.5 ELECTIVE PAPER III 04 80 20 100
6.6 ELECTIVE PAPER - IV 04 80 20 100
TOTAL 24 480 120 600
UE UNIVERSITY EXAM
I/A INTERNAL ASSESMENT
2
2ELECTIVE PAPERS
ELECTIVE I: ACCOUNTING GROUP

ELECTIVE II: FINANCE GROUP
ELECTIVE III: MARKETING GROUP
ELECTIVE IV: ACCOUNTING AND FINANCE GROUP
ELECTIVE I: ACCOUNTING GROUP

1 ADVANCED FINANCIAL ACCOUNTING
2 MANAGEMENT ACCOUNTING
3 ACCOUNTING INFORMATION SYSTEMS
4 ACCOUNTING THEORY
ELECTIVE II: FINANCE GROUP

1 SECURITES ANALYSIS AND PORTFOLIO MANAGEMENT
2 FIANANCIAL MARKETS
3 CORPORATE FINANCIAL POLICY
4 FIANCIAL SERVICES
ELECTIVE III: MARKETING GROUP

1 RETAIL MARKETING
2 AGRICULTURAL BUSINESS MANAGEMENT
3 SERVICES MARKETING
4 ADVERTISING AND MEDIA MANAGEMENT
ELECTIVE IV: ACCOUNTING AND FINANCE GROUP

1 ADVANCED FINANCIAL MANAGEMENT
2 ADVANCED FINANCIAL ACCOUNTENCY
3 FINANCIAL MARKETS & SERVICES
4 MANAGEMENT ACCOUNTING
3
Ist Semester B.Com.
1.3 : PRINCIPLES OF MANAGEMENT
Objectives:
To familiarize the students with concepts and principles of Management .
UNIT -1
Management: Introduction Meaning, Nature & Characteristics of Management- Scope and
Functional areas of Management Management as a Science, Art or Profession- Management &
Administration- Principles of Management Social responsibility of Management and Ethics
(meaning only) -14 Hours
UNIT -2
Planning: Nature, importance and purpose of planning or Objectives Types of Plans (meaning
only) Decision Making -importance & steps. -12 Hours
UNIT -3
Organizing: Nature & Purpose of Organization, Types of organizations (Line, Staff & functional)
Centralization Vs De-centralization of authority and responsibility. Span of control MBO and
MBE (meaning only). Meaning and importance of HR Process of selection and recruitment;
training (meaning only)
-12 Hours
UNIT -4
Directing: Meaning and Nature of directing Leadership styles Motivation theories (Maslows,
Herzberg, Mc. Gregors X & Y theory) Co- ordination: Meaning and importance -12
Hours
UNIT -5
Controlling: Meaning & Steps in controlling essentials of sound control system.
-10 Hours
Skill Development
1 Type of organization chart (structure)

2 Chart on staffing
3 Chart on source of recruitment
4 Graphic representation of Maslows theory
5 Control process chart
6
Books for reference
1. Essential of Management - S.C. Saxena
2. Principle of Management - L.M. Prasad
3. Principle of Management - C.B. Gupta
4. Principle of Management - Davar
5. Principle of Management - Reddy & Appannaiah
4
I Semester B.Com.
1.4 FINANCIAL ACCOUNTING I
Objective:
To familiaries the students with basic concepts of Accounts, Application & skills in different
areas.
UNIT -1
Introduction to Financial Accounting Meaning and Importance Principles of Double Entry
system Accounting Principles (GAAPs) concepts and conventions. -6 Hours
UNIT -2
Amalgamation of Firms: Meaning, Objectives Journal Entries and Ledger accounts in the books
of amalgamating firms. Opening Journal Entries in the books of New Firm. Treatment of assets
and liabilities not taken over, unrecorded assets and liabilities. -12
Hours
UNIT -3
Sale of a firm to a limited company: Introduction need for conversion ; meaning of purchase
consideration (P.C.) calculation of PC net asset method, net payment method mode of
discharging PC. Journal entries and ledger accounts in the books of vendor firm-treatment of
unrecorded assets and liabilities, assets and liabilities not taken over by the purchasing company.
Incorporating entries in the books of purchasing company.
-12 Hours
UNIT -4
Hire purchase and installment purchase system: Introduction, Meaning of hire purchase
agreement, hire purchase price, cash price, Hire purchaser, Hire seller. Calculation of interest-
when both the cash price and the rate of interest are given when cash price is not given but
rate of interest is given, when both cash price and the rate of interest is given cash price and the
rate of interest is not given. Calculation of cash price and installment amount, Journal entries
and ledger accounts in the books of hire purchaser (asset accrual method only) (excluding default
repossession) Installment purchase method- meaning differences between hire purchase system
and installment purchase system. Journal entries and ledger accounts in the books of installment
buyer (interest suspense method only). -18 Hours
UNIT -5
Royalty accounts: Meaning of royalty, lessor, lessee, minimum rent, short working, re-coupment
of short workings. Preparation of minimum rent account. Journal entries and ledger accounts in
the books of lessee (including minimum rent account and excluding sub Lease) -12 Hours
Skill Development
1 Drafting of amalgamation conditions in a given situation
2 Calculation of PC under different method
3 Collection and recording of Hire Purchase agreement
4 Ascertainment of interest and cash price under hire purchase System
5 Collection and recording of royalty agreement.
5
Book for reference
1. Jain & Narang - Financial Accounting
2. B.S. Raman - Financial accounting
3. Anil Kumar, Mariyappa & Others - Financial accounting
4. R. Srinivas Putty, HR Appannaiah & Reddy - Financial Accounting I
5. P.C. Thulasian - Introduction to accounting
6. R.L. Gupta & M. Radaswamy - Advanced accounting
7. B.R. Ananthan, R. Srinivas Putty, H.R. Appannaiah - Financial Accounting
6
B.Com I Semester
1.5 BUSINESS ENVIRONMENT
Objective: The Objective of this topic is to acquaint the students with the dynamics of business
scenario in India.
UNIT -1
Business: Meaning, Scope & Objectives of business. Business environment Micro & Macro
environment of business (Socio cultural, economic, political, technological and natural)
Significance for decision making in organization. -8 Hours
UNIT -2
Natural Environment: Meaning & influence on Business -10 Hours
UNIT -3
Economic environment: Characteristics of Indian economy, factor affecting economy, economic
resources Impact of LPG on Indian business -10 Hours
UNIT -4
Legal environment: Impact of fiscal, monetary policy, exim policy & industrial policy on
business (latest policy measures) -12 Hours
UNIT -5
Technological Environment: Meaning, features; impact of technology on business; management
of technology -10 Hours
UNIT -6
Global Environment: Nature of Globalization, challenges of international business. Strategies, for
going global, W.T.O. & Trading block (in brief) -12 Hours
Skill Development
Identify natural / economic features of your region & analyze how do they affect the business.
1 Identify various regulatory authorities affecting the business.
2 List out the MNCs operating in your state
3 State the highlights of recent union budget affecting the business
4 List the social & cultural factors impacting the business in your area.
Books for References :

1. Business environment Francis cherunilum
2. Essentials of Business environment Ashwathappa
3. Business environment & policy J. Madegowda
4. Economic environment of Business Adhikari
5. Business environment P. Subba Rao
7
I Semester B.Com.
1.6 QUANTITATIVE ANALYSIS I
Objective: To provide basic knowledge of quantitative tools are to enable students to take
business decisions.
UNIT -1
Meaning, Definitions, Functions &Limitations of Statistics. Collection of Primary & Secondary
data, Classification & formation of Frequency Distribution. -10 Hours
UNIT -2
Measures of Central Tendency: Mean, Median, Mode, G.M. &H.M. (only Individual observation
in case of GM and HM) -20 Hours
UNIT -3
Measures of variation: Range, Q.D., M.D. & S.D., Coefficient of variation. -15 Hours
UNIT -4
Number system: Natural numbers, Integers, Rational numbers, Irrational numbers, Real number,
Prime number, HCF and LCM, Relation between LCM & HCF.
Theory of Equations : Meaning, Degree of an Equation, Quadratic Equations, Linear Equations,
Solutions of Linear Equations in two variables (simple problems) -8 Hours
UNIT -5
Progressions: Arithmetic progressions, Geometric Progression, Formulae for n term of an A.P. &
G.P. Sum of a number of terms in A.P. & G.P.(Simple problems) -7 Hours
Note : Weightage for subject Business Statistics - 70 % & Mathematics 30%.

Skill Development
1 Preparation of Model Questionnaire.
2 Charts showing classification of data.
3 Collection of data and computation of averages
4 Analysis of data by computing S.D. & Co. Efficient of variation.
5 Problems on commercial Applications of equations, AP & GP
Books for reference :
1. S.P. Gupta Statistical Methods
2. Dr. B.N. Gupta Statistics
3. C.B. Gupta Statistics
4. Dr. Sanchti Kapoor Business Mathematics & Statistics
5. Chikkodi & B.G. Sathyaprasad Business Statistics
6. Saha Mathematics for Cost Accountants.
II Semester B.Com.
8
2.3 MARKETING
Objective:
To help students to understand the concepts of marketing & its applications. Also expose the
students to the latest trends in marketing.
UNIT -1
Introduction to Marketing: Definition, nature, scope and importance of marketing. Approaches
to the study of Marketing. Traditional and modern concepts of marketing. Functions of
Marketing, Marketing mix-Elements of Marketing mix. Market segmentation Bases, requisites
of sound marketing segmentation. -14 Hours
UNIT -2
Product: Classification, product mix, product line, product addition, diversification and deletion.
Product life cycle, product planning, New Product development process. Branding and
packaging (Meaning). -14 Hours
UNIT -3
Pricing Objectives, price determination, factors influencing pricing, methods of pricing, pricing
policies and strategies. -7 Hours
UNIT -4
Channels of Distribution: Definition, need types and selection, channel decision, factors
affecting channels. -10 Hours
UNIT -5
Promotion: Nature & Importance of promotion, promotional methods, Advertising decisions,
sales promotion, public relations, Direct selling, Advertising copy, evaluation of advertising,
Personal selling & Sales promotion. -9 Hours
UNIT -6
Recent Trends in Marketinge-business, event Management (Meaning)Tele- Marketing, M-
Business, relationship Marketing, retailing (meaning). -6 Hours
Skill Development
1 Identify the product of your choice & describe in which stage of the product life cycle it
is positioned.
2 Suggest strategies for development of a product.
3 State the policy needed for fixing a minimum support price for an agricultural product.
4 Develop an advertisement copy for a product.
5 Prepare charts for distribution network for a product of your choice.
Books for References
1. Philip Kotler Marketing Management
2. J.C. Gandhi Marketing Management
3. R.S. N. Pillai & Bhagwathi Modern Marketing
4. Neelamegham Marketing in India
5. P.N. Reddy & Appannaiah Essential of Marketing Management.
6. Rajan & Nair Marketing
2.4 FINANCIAL ACCOUNTING II
9
Objective:
To familiarize the students with accreting methods & applications in different areas.
UNIT -1
Fire Insurance Claims: Loss of stock preparation of statement to ascertain insurance claims
Trading account of previous year to ascertain GPR Memorandum trading account up to the
date of fire to ascertain estimated closing stock treatment of salvaged goods to find out actual
loss of stock and calculation of fire claims under average clause policy (excluding abnormal line
of goods). -10 Hours
UNIT -2
Conversion of account from incomplete records into complete accounting records: Preparing
opening statement of affairs, total debtors account, total creditors account, cash and bank
account, B/R account, B/P account, Trading and profit and loss account and Balance sheet.
-12 Hours
UNIT -3
Branch Account: Meaning and types of Branches objectives of preparing Branch Accounts by
the Head office Dependent Branches features of Dependent Branches Problems on
Dependent Branches under Cash Debtors System & final Accounts system (Treatment of Cost
and Invoice Price) -20 Hours
UNIT -4
Departmental Accounts: Need for preparing departmental accounts Allocation of joint
expenses on suitable basis (Calculation of departmental purchases) Inter departmental transfer
of goods at cost and invoice price preparing departmental trading and profit and loss account
and Balance Sheet. -12 Hours
UNIT -5
Accounting Standards: Meaning and objectives. Authorities to issue accounting standards
Listing of Indian accounting standards and International accounting standards. -6 Hours
Skill Development:
1 Collection of the specimen of fire insurance claims form and preparation of fire claim
statement with imaginary figures.
2 Preparation of Final accounts of Sole traders from the information collected from them.
3 Collection of proforma invoice of any Branch and also collecting transactions of such
Branches.
4 Listing of Departmental Stores that you have visited and show the basis of apportionment
of expenses under departmental accounts.
5 Make a list of important accounting standards.
Books of References:
1. Dr. S.N. Maheswari - Financial Accounting
2. B.S. Raman - Financial Accounting
10
3. Grewal & Gupta - Advanced Accounting
4. Radhaswamy & R.L. Gupta - Advanced Accounting
5. Jain & Narang - Financial Accounting
6. S. Kr. Paul - Advanced Accounting
7. B.R. Ananthan R.Srinivasa Putty
& H.R. Appannaiah Reddy - Financial Accounting II
2.5 MARKET STRUCTURE AND COST ANALYSIS

UNIT -1
Market Structure: Types of Markets Features of Perfect and imperfect Markets.-8 Hours
11
UNIT -2
Demand: Meaning Law of Demand Demand Schedules Demand Curve Kinky Demand
Curve Exceptions to law of demand Demand determinants.
Demand forecasting: Meaning Objectives Factors involved in Demand forecasting survey

method Moving average Semi average and Least square method (Including problems)
-12 Hours
UNIT -3
Production and cost Analysis : Concept of Production function Laws of Returns of scale
Economies of scale cost concept fixed and variable cost Explicit and implicit cost Marginal
and average cost- cost Behaviour and its measurement (Including problems)
-14 Hours
UNIT -4
Pricing Policies: Practices and Strategies cost plus pricing or Markup pricing Marginal cost
pricing Multiple product pricing Competitive bidding of prices Market skimming and
penetration- price leadership -12 Hours
UNIT -5
Cost of Capital & Capital Budgeting: Cost of Capital Meaning Types (theory only), Capital
budgeting: Meaning and importance Techniques Pay back method &NPV method ( Simple
Problems only). -6 Hours
Skill Development:
1 Listing of Markets for consumer and industrial goods.
2 Problems of Demand Forecasting using semi average, Moving average and least square
method with imaginary figures.
3 Calculation of opportUNITy cost and economic profit- incremental cost and incremental
Revenue with imaginary figures.
4 Preparation of questionnaire to elicit response on consumer durables / non durables.
Reference:
1. Marketing S.A. Sherlekar
2. Modern Marketing R.S.N. Pillai & Bhagawathi
3. Cost Accounting Jain & Narang
4. Business Economics Mithani
5. Managerial Economics Varshney and Maheswari
6. Financial Management Khan & Jain
II Semester B.Com.
2.6 QUANTITATIVE ANALYSIS II
Objectives: Provide a basic knowledge of quantitative tools and to enable students to take
12
business decisions.
UNIT -1
Correlation and Regression Analysis: Meaning & Differences : Types : Karl Pearsons Coefficient
of Correlation and Spearmens Rank Correlation ; Probable error Regression Equations,
Regression Co- efficient & Estimations. -16 Hours
UNIT -2
Index numbers: Meaning, types: Methods of constructing Index numbers: Simple Average and
Aggregative method ; Weighted Aggregative : Laspeyres method, paasches method & Fishers
Ideal method : TRT & FRT ; Consumer Price Index Family Budget Method & Aggregative
Expenditure method. -12 Hours
UNIT -3
Interpolation & Extrapolation: Meaning and differences; Assumptions, Utility & Limitations;
Types : Binomial Expansion Method and Newtons Advancing Different method (Simple
problems only) -14 Hours
UNIT -4
Ratios and Proportions, Meaning, Expression of a ratio as a Fraction, Inverse ratio, Duplicate,
Triplicate, Compound ratios (simple problems)
Proportions : Direct Proportion, Inverse Proportions, Continued proportions (simple problems).
-10 Hours
UNIT -5
Commercial Arithmetic, Simple &Compound Interest, Percentage, Bills Discounting.
-8 Hours
Note : Weightage for Business Statistics is 70% Mathematics -30%.
Skill Development
1 Comparing & Correlating Data
2 Construction of Index number from the collected data
3 Interpolating & Extrapolating values under different situations.
4 Prepare a Bank Statement using S.I. & C.I.
Books for Reference

1. S.P. Gupta Statistical Method.
2. Sacheti & Kappor Business Mathematics & Statistics
3. Chikkodis Sathyaprasad Statistics
4. K. Malappa Business Mathematics
5. Dorairaj Business Mathematic
III Semester B.Com.

3.2 BUSINESS COMMUNICATION I
13
UNIT -1
Introductory: Meaning of Communication and Business Communication objectives of
communication, Methods of communication; Media of communication; Channels of
communication ; Barriers to communication. -2 Hours
UNIT -2
Essentials of Business Letters: the qualities of a good business letter ; The structure of a Business
Letter ; layout of a Business Letter; The indented from ; The full block from ; The modified block
form ; The Semi Block form ; The hanging paragraph form; The NOMA form, Types of business
letters. -6 Hours
UNIT -3
Purchase Letters: Enquiries-Replies to Enquiries -Orders- Replies to Orders-Complaints and
adjustments. -12 Hours
UNIT -4
Sales Letters: Drafting of sales letters, Circular Letters and Status Enquiries, Circulars Regarding:
a. Opening of a new branch
b. Shifting the business to a new premises
c. Obtaining an agency
d. Changes in constitution of a firm
e. Admission and retirement of a partner. -10 Hours
Skill Development
1 A minimum of 5 exercises to be recorded Purchase and Sales correspondence.
Books for References:

1. R.O. Sharma and Krishna Mohan : Business Communication and Report
Writing. TMH, NEW DELHI.
2. Ramesh and Pattana Setty : Effective Business English and Correspondence
3. Majumdar : Commercial Correspondence
4. Urmila Rai : Commercial Correspondence
5. Pink and Thomas : English Grammars, Composition and Correspondence
6. Madhukar : Business Communication.
B.Com. III Semester

Paper 3.3 CORPORATE ACCOUNTING
14
Objective: Enables the students to develop awareness about Corporate Accounting in
conformity with the provisions of Companies Act.
UNIT-1
Underwriting of shares: Meaning terms used in underwriting marked and unmarked
applications underwriting commission SEBI guidelines for underwriting determination of
the liability of underwriters in the case of both pure and firm underwriting accounting entries
in the books of issuing company. -10 Hours
UNIT -2
Redemption of preference shares: Meaning of redemption legal provisions regarding
redemption treatment regarding premium on redemption creation of capital redemption
reserve redemption out of profit and redemption from fresh issue of shares and preparation of
balance sheet after redemption. -12 Hours
UNIT -3
Valuation of Goodwill: Meaning & definitions of goodwill factors determining value of
goodwill methods of valuation of good will: Average profit method, super profit method,
annuity method and capitalization method. -10 Hours
UNIT -4
Valuation of Shares: Meaning and need for valuation of shares factors affecting valuation of
shares methods of valuation of shares; net asset method and yield method.
-8 Hours
UNIT -5
Company Final Accounts: Legal requirements relating to the preparation of final accounts of a
company preparation of final accounts as per the requirements of Companies Act.
-20 Hours
Skill Development:
1 Collection of shares application forms of a company.
2 Collection of prospectus of a company and deciding whether or not to invest in the shares
of that company
3 Visit an underwriters office and collect the information regarding underwriting of shares
4 Collection of annual reports of a company
5 Evaluate the goodwill based on the balance sheet of a company.
Books for references

1. Corporate Accounting Jain & Narang
2. Advanced Accounting R.L. Gupta & Radhaswamy
3. Corporate Accounting Anil Kumar, Mariyappa and Rajesh
4. Financial Accounting S.N. Maheswari
5. Advanced Accounting S.P. Iyengar
6. Corporate Accounting I R. Srinivasa Putty , H.R. Appannaiah Reddy
Paper 3.4 INDIAN CORPORATE LAW
15
Objective: To enable the students to get familiarize with the existing corporate law.
UNIT -1
a. Nature of company and corporate law: Meaning and definitions of company
characteristics of company- salient features & Scope of corporate law
b. Kinds of companies limited & unlimited companies, private and public companies,
statutory companies. -8 Hours
UNIT -2
Meaning and definitions of company secretary qualifications, appointments, rights, duties,
liabilities and removal of company secretary
Directors and Managing Director qualifications, appointments, rights and responsibilities -10
Hours
UNIT -3
Formation of Companies: promotion incorporation capital subscription commencement of
business
Basic documents: Memorandum of Association Articles of Association (contents only)
prospectus and statement in lieu of prospectus certificate of incorporation certificate of
commencement of business. -12 Hours
UNIT -4
Corporate Law on Meetings: Requisites of valid meeting statutory meeting annual general
meeting meeting of Board of Directors resolutions ordinary and special -15
Hours
UNIT -5
Winding up of companies Meaning types procedures -5
Hours
UNIT -6
Securities and Exchange Board of India Act, 1992: constitution of Securities and Exchange Board
of India objectives functions guidelines on issue of shares and debentures. -10
Hours
Skill Development
1 Visiting company office, collecting and filing of annual reports, prospectus, share
application form etc.
2 Drafting of share certificate
3 Drafting of notice of company meetings
4 Listing the functions of a company secretary of the company students have visited
5 Drafting of agenda and minutes of a meeting
Books for references

1. Principles of Company Law M.C. Shukla & Gulshan
2. Company Law and Secretariat Practice N.D. Koopor
16
3. Company Law and Secretariat Practice S.C. Kuchehal
4. Essential of Company Law and Secretariat Practice Dr. P.N. Reddy and H.R.
Appannaiah
5. Business Law Tulsion
17
Paper 3.5 INDIAN FINANCIAL SYSTEM
Objective: The objective is to acquaint the students about the functioning of Indian Financial
System with reference to its structure, organization, instruments and regulating authorities
UNIT -1
Financial System, Institutions and Markets: Money market and capital market components of
money market primary and secondary capital market functions and significance
instruments of money market & capital market (brief reference only) -12 Hours
UNIT -2
Commercial banks in India: Functions structure recent development after 1991 technology
adoption core banking -10 Hours
UNIT -3
Co- operative Banks & Regional Rural Banks: Origin capital structure functions problems
faced by RRBs consolidation and merger of RRBs NABARD SIDBI- EXIM Bank
-12 Hours
UNIT -4
Non-Banking Financial Intermediaries: Characteristics role regulation of NBFIs a study on
hire purchase and finance companies Chit Funds Nidhis -12 Hours
UNIT -5
Mutual Fund & Venture Capital Meaning objectives features types -6 Hours
UNIT -6
Regulatory institutions RBI Organization Regulation of RBI monetary policy of RBI SEBI-
organization and objectives -8 Hours
Skill Development
1 Prepare a chart showing Indian Financial System
2 Prepare a chart showing instruments traded in the Indian Financial Market
3 Prepare a list of Non- Banking Financial Intermediaries located in your area / town
Books for reference:

1. Indian Financial System Gordon & Natraj
2. Indian Financial System V.A. Avadhani
3. Financial Institutions & Markets L.M. Bhole
4. Indian Financial System Vasanth Desai
18
III Semester B.Com.
Paper 3.6 COST AND MANAGEMENT ACCOUNTING
Objective:
To familiarize the students with various concepts & applications of cost and management
accounting
UNIT -1
Cost Accounting: Meaning of cost, costing and cost accounting objectives and importance of
cost accounting comparison between cost accounting and financial accounting elements of
cost and its classification problems on preparation of cost sheet tenders and quotations
-14 Hours
UNIT -2
Material Costing: Meaning and classification of materials purchase procedure store keeping:
bin card & stores ledger techniques of inventory control: periodic and perpetual inventory
control, ABC analysis, EOQ-methods of pricing of issues problems on FIFO & LIFO only
-14 Hours
UNIT -3
Labour Costing: Meaning of time keeping and time booking idle time, causes and treatment
overtime methods of wage payment: Time rate system, piece rate system, incentive schemes,
Halsey premium plan and Rowan bonus plan problems on Halsey and Rowan plan only.
-8 Hours
UNIT -4
Introduction of Management Accounting: Meaning & definitions, objectives of management
accountingdifferences between cost accounting and management accounting, financial
accounting and management accounting scope limitations of management accounting.
-8 Hours
UNIT -5
Financial Statement Analysis: Meaning of financial Statements objectives of financial statement
analysis tools of financial statement analysis problems on comparative financial statements,
common size financial statement analysis and trend percentage analysis
-16 Hours
Skill Development:
1 Classify the elements of cost incurred in the production of a product
2 Make a list of materials use din any two organizations
3 Collect different formats for material requisitions, purchase requisitions and bin card
4 Preparation of wage sheet with imaginary figures
5 Collect financial statements of a joint stock company and prepare comparative and
common size financial statements
Books for reference:
19
1. Cost Accounting S.N. Maheshwari
2. Management Accounting S.N. Maheshwari
3. Cost Accounting Jain & Narang
4. Cost Accounting Nigam & Sharma
5. Management Accounting Shashi K. Gupta
6. Cost Accounting Das Gupta
20
IV Semester B.Com.
4.2 BUSINESS COMMUNICATION -II
UNIT -1
Business Letters: Collection Series_ Letters to Customers Regarding Dues_ Following.
A. Letters to Banks Regarding Overdrafts.
B. Letters to Insurance Companies Regarding Payment of Premium, Renewal of Insurance
Policy Claims and Their Settlement. -10 Hours
UNIT -2
Personnel Correspondence:
A. Job Applications: Preparing Bio-Data / C V and Resume ; Covering letter for A Job
Application.
B. Letters Calling Candidates for Written Test, Drafting Interview Letters; Appointment
Letters.
C. Employees Disciplinary Matters. Show Cause Notice; Charge Sheets ; Letters of Dismissal
and Discharge. -10 Hours
UNIT -3
Inter Departmental Communication: Internal Memos, Office Circulars, Office Orders Office
Notes, Communication with Regional / Branch Offices. -5 Hours
UNIT -4
Modern Communication Devices: Internet Tele Conferencing, Cellular Phones, E-Mail
Computers, Laptops, Word Processing, DTP, E-Commerce, Photo Copies. -5 Hours
Skill Development:
1 A Minimum of 5 Exercises on the above UNITs
Books for Reference:

1. R.O. Sharma and Krishna Mohan: Business Communication and Report Writing.
TMH, NEW DELHI.
2. Ramesh and Pattana Setty : Effective Business English and Correspondence
3. Majumdar : Commercial Correspondence
4. Urmila Rai : Commercial Correspondence
5. Pink and Thomas : English Grammars, Composition and Correspondence
6. Madhukar : Business Communication.
21
CORPORATE ACCOUNTING -II
Objective:
To enable the Students to develop awareness about corporate Accounting in conformity with
provisions of Companies Act.
UNIT -1
Profit Prior to Incorporation: Meaning and objectives of calculation of profit prior to and after
incorporation TreatmentCalculation of time sales ratio and combined ratios for the allocation of
expenses and incomesPreparation of profit and loss account. -10 Hours
UNIT -2
Amalgamation of Companies: Meaning of amalgamation, objectives Calculation of purchase
consideration under : net assets and net payments method
Types of amalgamation: Amalgamation in the nature of Merger and Amalgamation in the nature of
purchase as per Accounting Standard 14. Problems on amalgamation in the nature of merger Journal
entries and ledger accounts in the books of transferor companies. -15 Hours
UNIT -3
Amalgamation of companies in the nature of purchase Journal and ledger accounts in the books
of both purchasing and vendor companies. -10 Hours
UNIT -4
Internal Reconstruction: Meaning and objectives Reduction of capital legal provisions
relating to capital reduction Accounting procedure for capital reduction Journal entries a
preparation of capital reduction account and Balance sheet after capital reduction. -10 Hours
UNIT -5
Accounts for Liquidation of Companies: Meaning of liquidation Different methods of winding
up-Liquidator, liquidators remuneration Preferential creditors, preference dividends, calls in
advance, debentures interest-preparation of liquidators final statement of account.
-15 Hours
Skill Development :
1 List any five cases of amalgamation of companies
2 Identify the legal provisions with respect to their reconstruction
3 Prepare SWOT analysis of a company
4 Arrange mock court to discuss the need for internal reconstruction
5 Arrange mock court to discuss the need for Mergers and acquisitions.
Book for Reference:

1. Corporate Accounting Jain and Narang
2. Advanced Accounts - R.L. Gupta and M. Radhaswamy
3. Corporate Accounting Anil Kumar, Mariyappa, Rajeshkumar.
4. Financial Accounting S.N. Maheswari
5. Corporate Accounting II R. Srinivasa Putty, H.R. Appannaiah Reddy
6. Advanced Accounting Shukla and Grewal
22
B.Com. IV Semester
Paper 4.4 COMPUTER APPLICATIONS IN BUSINESS
Objectives: To enable the students to understand the application of computers in Business
environment with an emphasis on Accounting.
UNIT -1
Introduction to Windows Basics, Windows Accessories, Using file and Program Manager
-5 Hours
UNIT -2
Introduction to MsWord Editing a Document Move and Copy text Formatting text and
paragraph Finding and Replacing text and spelling checking Using tabs, Tables, and other
features, Enhancing document using mail merge and other features. -10 Hours
UNIT -3
Introduction to Worksheet Getting started with excel Edition Cells and using commands and
functions Moving and Coping, Inserting and Deleting Rows and Columns Getting help and
formatting a worksheet Printing the worksheet Creating Charts using formulae and
functions in excel. -10 Hours
UNIT -4
Introduction to Power Point Presentation, & Ms-Outlook -5 Hours
UNIT -5
Introduction to Desktop publishing, Computer Viruses, securing and usage of e-mail, Designing
Web Page -5 Hours
UNIT -6
Accounting Software Using Tally Software: introduction and installation, Required Hardware,
Preparation for installation of tally software, installation. Working in Tally: Opening new
company, Safety of Accounts or Password, Characteristics, Making Ledger Accounts, writing
voucher, Voucher entry, making different types of voucher, correcting sundry debtors an sundry
creditors accounts, preparation of Trail Balance, Accounts books, Cash Book, Bank Books, Ledger
Accounts, Group Summary, Sales Register and Purchase Register, Journal Register, Statement of
Accounts, & Balance Sheet. -15 Hours
Skill Development :
1 Maintain a Record on Practical.
1. Craig Stinson Running Microsoft Windows-98 Mcirosoft press.
2. Joshua C. Nossiter. Using Excel 5 for Windows
3. Vishnu Priya Singh & Meenakshi Singh Computerized Financial Accounting
4. Working with Word Aptech Computer Education
5. Power Point Presentation Aptech Computer Education.
6. Malthotra, Computer Applications in Business
Note: A minimum of 12+ [4 hours of Tally] practical classes should be conducted in second
semester and practical internal assessment marks will be given based on the student performance
in practical classes by the concerned teacher and no separate practical examination is
recommended.
IV Semester B.Com.
23
4.5 FINANCIAL MANAGEMENT
Objectives: To give insight into financial decision making
UNIT -1
Financial Management Meaning, Definition Goals of financial management Scope of
Financial Management Financial decisions financial planning objectives and principles of
sound financial planning long term and short term financial plan factors affecting financial
plan. -10 Hours
UNIT -2
Financial Decisions, Sources of Capital Capital structure factors influencing capital structure
EBIT, EBT, EPS analysis leverage simple problems -10 Hours
UNIT -3
Investment Decision Capital budgeting significance techniques of evaluation of investment
proposals Payback method Return on investment method, Net present value method (simple
problems only) -20 Hours
UNIT -4
Divided Decisions Dividend policy Determinants of divided policy Types of dividend policy
Forms of dividend. -5 Hours
UNIT -5
Working Capital Management meaning importance of adequate working capital excess or
inadequate working capital determinants of working capital requirement, Source of working
Capital. Cash Management, receivable management and inventory management (Meaning only)
-15 Hours
Skill
Development:
1 Identify the decision areas in which a financial manager has a role to play.
2 Prepare a Capital Estimate for your new Business.
3 Evaluate the NPV of investment made in any one of the capital project with imaginary
figures for 5 years.
4 Capital structure analysis of companies in different industries.
5 Study of dividend policy practices of certain companies in India.

1. I.M. Pandey - Financial Management
2. Khan and Jain - Financial Management
3. S.N. Maheshwari - Financial Management
4. Prassannachandra - Fundamentals of Financial Management
5. P.N. Reddy & Appannaiah - Financial Management
IV Semester B.Com.
24
4.6 COST AND MANAGEMENT ACOUNTING -II
Objective:
To familiarize the students with various concepts and application of cost and management
Accounting.
UNIT -1
Overheads Costing: Meaning and classification of overheads Allocation Apportion and
Absorption of overheads Problems on Machine hour rate Repeated Distribution method and
Simultaneous Equation methods. -10 Hours
UNIT -2
Reconciliation of Cost and Financial Accounts: Need for reconciliation reasons for differences
in profits problems on preparation of reconciliation statement. -14 Hours
UNIT -3
Methods of Costing1: Various methods of costing (Theory) problems on contract costing
Process costingPreparation of process accountstreatment of normal loss, abnormal loss and
abnormal gain (Excluding equivalent production and inter process).
-8 Hours
UNIT -4
Ratio Analysis: Meaning and significance of ratio analysis Classification of ratios (a)
profitability ratios GPR, OPR, NPR, ROCE, EPS (b) Turnover ratios STR, DTR, CTR (c)
Financial ratios CR, LR, DER, PR and capital gaining ratio
-16 Hours
UNIT -5
Cash Flow Statement Analysis: Meaning and importance of cash flow statement preparation of
cash flow statement as per AS-3. -12 Hours
Skill
Development:
1 Collection and Classification of overheads incurred in an organization.
2 Prepare Reconciliation statement with imaginary figures.
3 Make a list of several industries established in your area and indicate the method of
costing adopted by them.
4 Collect financial statement of a company and compute important ratios.

1. Cost Accounting - S.N. Maheswari
2. Cost Accounting - Jain and Narang
3. Management Accounting - S.N. Maheswari
4. Cost Accounting - Nigam and Sharma
5. Management Accounting - Shashi K. Gupta
6. Cost Accounting - Das Gupta
V Sem. B.Com
25
5.1 Income Tax 1
Objectives: To Enable the Students to understand the various provisions of Income Tax Act
pertaining to computation of Income of an individual assessee.
Unit 1 : 08 hours
Brief history of Income tax Legal frame work, cannons of taxation. Scheme of Income Tax.
Definitions: Income, Agricultural Income, Person, Assessee, Previous year, Assessment
year, Gross total income, Total Income.
Unit 2 : 10 hours
Capital and Revenue: Receipts, Expenditure & Losses (only theory)
Exempted Incomes U/s 10: (Restricted to individual Assessee only). Fully exempted and
partly exempted incomes.
Unit 3 : 10 hours
Residential Status and Incidence of Tax pertaining to individual assessee only.
Unit 4 : 20 hours
Income from Salary: definition, Features of Salary income, Allowances, Perquisites,
Pension, commutation of Pension, Death cum Retirement gratuity, Leave Salary,
Provident Funds, Retrenchment compensation, Compensation for Voluntary retirement,
Deductions U/s 16-Problems.
Unit 5 : 12 hours
Income from House Property: Introduction Annual value under different situations
Deductions under section -24 problems.
Skill Development:
1. Preparation of Form No 16
2. Computation of taxable Gratuity
3. Preparation of Chart on Allowances & perquisites
4. Chart showing calculation of Annual value
5. Computation of HRA

1. Dr. Vinod K. Singhania, Students Guide to Income Tax, Taxmann Publications.
2. Dr. H.C. Meharothra & Dr. Goyal, Law and Practice of Income Tax
3. B.B. Lal, Direct Taxes, Konark Publishers
4. Gaur and Narang, Income Tax
5. Girish Ahuja and Ravi Gupta, Direct taxes law and practice, Bharath Publications.
V Sem. B.Com
26
5.2 Law and Practice of Banking
Objectives: To familiarize the students with Banking services and their legal implications
Unit 1 : 10 hours
Banker and Customer: Definition-General relationship-Special relationship
Unit 2 : 12 hours
Procedure for opening a bank account. Pass Book Importance of Entries, Special
customers Minor, Joint Account, Partnership firm, Joint stock companies.
Unit 3 : 14 hours
Paying Banker and Collecting Banker Duties and statutory provisions-Payment in due
course and Holder in due Course-Consequences of wrongful dishonor of cheques.
Unit 4 : 12 hours
Service to customers-Remittance of funds-Safe custody of valuables, letters of credit and
bills discounting and high tech banking services Debit card, Credit card, ATM and e-
banking, MICR.
Unit 5 : 12 hours
Principle of Bank leading: Different kinds of borrowing facilities loans C.C., O.D., letter of
Credit, Types of Securities NPA
Skill Development:
1. Visit a bank and list out the services rendered by the Bank and prepare a report on
your visit.
2. Collect a specimen of cheque, Account opening forms, Passbooks, Demand Draft,
Challans.
3. Mock Banking in the class room Role playing by the students under the guidance
of the teacher
4. Collect annual report of Bank
Suggested Books:
1. Law and Practice of Banking : M.L. Tannan
2. Law and Practice of Banking : K.P.M. Sundram
3. Law and Practice of Banking : Shekar and Shekar
4. Law and Practice of Banking : S.N. Maheshwari
5. Law and Practice of Banking : B.S. Raman
6. Law and Practice of Banking : K.D. Basava (Kannada)
7. Law and Practice of Banking : Bhadrappa (kannada)
V Sem. B.Com
27
5.3 Entrepreneurship Development
Objectives: To enable the students to have a right perspective to start an enterprise.
Unit 1 : 14 hours
Entrepreneurship: Meaning and definition of entrepreneur and entrepreneurship : feature
of entrepreneurship quality of an entrepreneur function, importance of entrepreneur: Types
of entrepreneurs: Women Entrepreneurs and their problems and promotion.
Unit 2 : 08 hours
Entrepreneurial Motivation: Motivational factors compelling and facilitating factors;
entrepreneurial ambition; entrepreneurial traits and competencies; developing
entrepreneurial competencies.
Unit 3 : 10 hours
Business planning: meaning feature and advantages of Business Planning Financial,
Marketing, Human resources, Technical and Social aspects of business plain; out line of
complete business plan.
Unit 4 : 10 hours
Small Scale Industries: Meaning and Definition of Tiny / Ancillary / Cottage / Small Scale
Industries / Important features ownership patterns Product Range, Advantages, Problems
and promoting of small scale industries.
Unit 5 : 12 hours
Establishment of a new enterprise : Inception, licensing, clearance certificate from
relevant agencies; Financial and non-financial assistance from various agencies and
institutions. Industrial Estates Type and Role.
Unit 6 : 06 hours
Sickness in small scale units cause, consequences, preventions and remedies.
Skill Development:
1. Visit District Industrial Centre and collect information about incentives offered to the
entrepreneurs.
2. Collect and critically analyze the factors responsible for the success of at least five
women entrepreneurs.
3. Design a questionnaire to assess the entrepreneurial aptitude
4. Prepare a project plan for starting a new enterprise
5. Visit five entrepreneurs and as certain the factors responsible for their success.
28
Suggested Readings:
1. Small business management and entrepreneurship by Vasant Desai
2. Entrepreneurship Development by S. Anil Kumar, S.C. Poornima, N.K. Abraham and
K. Jayashree
3. Entrepreneurship and small business management by C.B. Gupta and Khanka
4. Small scale industries and entrepreneurial development by C.S.V. Murthy
5. Developing entrepreneurship: Issues and problem by S.V.S. Sharma
V Sem. B.Com
29
5.4 Soft Skills and Personality Development
Unit 1: 05 hours
Attitudes: Types of Attitudes, Formation-Importance of Positive attitudes-steps in
developing positive attitudes.
Unit 2: 10 hours
Goal setting and time management: Goals-Importance of goal setting-Periodicity in goal
setting short, medium, long term Methods to achieve set goals Activity in goal setting
techniques of time management Prioritization of activities awareness of time wasters
and how to avoid them.
Unit 3: 10 hours
Creativity: The Creative mind Importance of creativity Elements of Creativity Influence
of Flexibility Factors influencing creativity Methods of enhancing creativity Techniques
of creativity brainstorming Attributes listing etc., General ideas in creative problem
solving Creativity exercises and games.
Unit 4: 05 hours
Stress Management: Definition General Principles of Stress management Linkage
between stress and time management Identification of the sources of stress Measures
to manage stress.
Unit 5: 20 hours
Communication Skills: Definition Significance Disasters of non-communication Gap
Process of communication Forms of communication listening skills Active and
attentive listening Benefit of listening Body language Right Posture Its importance
Effect of right body language.
Unit 6: 10 hours
Emotional Intelligence: Emotional Intelligence Concepts and definitions Elements of
EI Organizational Application audience Exercise and analysis Conflict Management
Interpersonal Relationships: Significance of interpersonal relationships in personal and
professional life Tips to enhance interpersonal relationships / cross culture, Ethnic groups,
team Building, Group dynamics.
Practicals:
Extempore speeches Just a minute
Conducting Stress Interviews
Creative Exercise, Role play
1. Public Speaking : Collins
2. Your personal pinnacle of success : D.D. Sharma (Sultan Chand and Sons)
3. Self development : Devesh (Sultan Chand and sons)
V Sem. B.Com
30
5.5 Auditing
Objectives: Make the students undertake the need for a system to prevent and detect and
errors and frauds in business environment.
Unit 1: 10 hours
Auditing: Meaning and Definition: Difference between Accounting and Auditing, objectives
of auditing meaning and Different kinds of audit, Merits and demerits of continuous and
annual audit, preparations before commencement of New Audit.
Unit 2: 12 hours
Audit Programme: Auditors note book Audit working papers Internal check Internal
audit and internal control Fundamental principles of internal check. Internal check regarding
payment of wages and cash sales.
Unit 3: 14 hours
Vouching and Verification and Valuation of Assets and liabilities Definition and
objects of vouching- Routine checking and Vouching-Differences. Vouching of receipts from
Debtors and payments to Creditors Verification and Valuation of land and buildings, Plant
and machinery, Stock in trade, Investments and correct liabilities (Bills payable. S,
Creditors)
Unit 4: 14 hours
Company Auditor Appointment, Qualifications; Disqualifications, Qualities, Duties,
Rights, Liabilities of company Auditor. Audit Report-Preparation of clean and qualified audit
reports.
Unit 5: 06 hours
Audit of different organizations:
1. Partnership Firm
2. Educational institutions
3. Co-operative Society
Unit 6: 04 hours
Auditing under computerized environment uses and constraints of computerized audit.
Skill development:
1. Collection of specimen of vouchers and Receipts-pointing out mistakes in voucher
2. Visit to an audit firm and prepare report on the visit
3. Collection of Audit Report
4. Observe Accounts and Audit Procedure of your own college or association.
5. Prepare a chart showing types of audit.
6. Prepare a list of auditors an chartered Accountants in your area/ town.
31
1. Practical Auditing: B.N. Tandon

2. Auditing: T.R. Sharma
3. Auditing : Shekar
4. Auditing : Jagadish Prakash
5. Auditing : Dr. B.G. Bhaskara & Aruna Tha
6. Principles and Practice of Auditing: Dinakar Pagare
32
V Sem. B.Com
Accounting Group
5.6 Advanced financial accountancy (Elective paper-1)
Objectives: The objectives of this course is to expose students to advanced accounting

issues and practices. The main focus is on formatted accounting practices.
Unit 1 : 20 hours
Holding Company: Introduction: Types of control-legal Definition-preparation of accounts-
Financial year of holding company and its subsidiary-rules for preparation of consolidated
balance sheet-investments in subsidy company-minority interest-cost of control goodwill or
capital reserve-capital, profit-revenue, profits-inter company, transactions-revaluation of
assets and liabilities dividends-bonus issue.
Unit 2 : 15 hours
Accounting of banking companies: Meaning of banking company-accounting treatment o
rebate on bills discounted-ascertainment of non performing assets-classifications of
advances-applications of provisions of banking regulation Act 1949 as amended from time
to time-preparation of banking accounts as per the existing banking regulation act.
Unit 3 : 15 hours
Final Accounts of life insurance: Meaning-Insurance terms premium-consideration for
annuities granted Policies becoming claims reinsurance-surrender value and paid up
value-bonus-cash, bonus-bonus in reduction of premium-reversionary bonus-valuation-
preparation of revenue accounts applicable for life insurance business-balance sheet of a
life insurance company according to form A in the first schedule.
Unit 4 : 10 hours
Final Accounts of general insurance: Meaning-general insurance- revenue account for
fire and marine treatment of reserve-preparation of P & L account in Form B Preparation
of P & L appropriation account in Form C preparation of balance sheet.
Skill development:
1. Collecting the final accounts of public limited company and commenting on the
liquidity and profitability
2. Apply important ratios to analyse the companys balance sheet.
3. Listing any 10 life insurance policies and collecting information relating to bonus
rates and guaranteed additions.
4. Collection of final accounts of general insurance company. Calculating and
commenting on the profitability and liquidity.
5. Collection of final accounts LIC and commenting on profitability and liquidity.
33
1. R.L Gupta and Radaswamy: Advanced accountancy

2. S.P. Jain & Narang, Advanced accounts.
3. S.P. Iyengar, Advanced accounting
4. Chakraborthy, Advanced accountancy
5. Mukerjee and Hanif, Modern accountancy
34
V Sem. B.Com
Accounting Group
5.7 Management Accounting (Elective paper-2)
Unit 1: 08 hours
Introduction : Meaning and definitions-objectives, importance and functions of
management accounting-Scope of Management accounting Techniques of management
accounting- Differences between management accounting and Cost accounting and
Management accounting and Financial accounting advantages and limitations of
Management Accounting
Unit 2: 12 hours
Analysis and interpretation of financial statements: Meaning of Financial statements
Meaning and objectives of analysis and interpretation of financial statements Methods of
analysis Horizontal and Vertical analysis Comparative financial statement analysis,
Common size statement analysis and trend percentage analysis problems on the above.
Unit 3: 14 hours
Ratio Analysis: Meaning and objectives of ratio analysis Functional classification of
ratios- profitability ratios GPR, OPR, OR, NPR, ROI, ROCE, RONW, EPS-Turnover ratios
STR, DTR, CTR, WCTR, FATR, TATR- Financial ratios CR, LR (ATR), DER, PR, CGR-
Calculation and interpretation of the above ratios when financial statement are given
limitations of ratio analysis .
Unit 4: 14 hours
Funds Flow statement Analysis: Meaning of funds an funds flow statement Objectives
of preparing funs flow statement Sources and application of funds preparation of
schedule of changes in working capital Preparation of adjusted Profit and loss account
Preparation of funds flow statement.
Unit 5: 12 hours
Cash flow Statement analysis : Meaning of cash flow and cash flow statement
Objectives, actual and notional cash flows cash flows operating activities cash flows
from investment activities cash flows from financial activities Preparation of cash flow
statement as per accounting standard.
Skill development:
1. Collection of Annual reports of a joint stock company for two years.
2. Prepare common size statement analysis and comparative statement analysis of the
above.
3. Compute important ratios from the above financial statements.
4. Preparation of funds flow statement from the above companys balance sheet.
5. Preparation of cash flow statement from the above complans balance sheet.
35
V Sem. B.Com
Finance Group
5.6 Security Analysis Portfolio Management (Elective Paper 1)
Unit 1 : 10 hours
An introduction to investment: Concept of investment, objectives of investment,
investment V/s speculation, investment alternatives, and investment attributes, investment
process, common errors in investment management.
Unit 2: 10 hours
Risk and return in investments: Concept of risk, systematic and unsystematic risk,
minimizing risk exposure, risk measurement (simple problems). Concept of returns, types
and components of return (Simple, Problems), probabilities and rate of return. Risk return
trade off.
Unit 3: 15 hours
Valuation of securities: Time value concept (Simple Problems on future value and Present
value), value of a security, concept o value.
Bond Valuation: Basic concepts, basic bond valuation model, bond yield measures (simple
problems)
Equity valuation: Concept of intrinsic value, determinants of intrinsic value, estimation of
intrinsic value, ratio approach to equity valuation.
Unit 4: 15 hours
Fundamental and Technical analysis: Fundamental analysis: Concept, steps, macro
economic analysis, industry analysis, company analysis obstacles in the way of
fundamentals analysis.
Technical Analysis: Concept technical V/s fundamental analysis, charting techniques
bar and line charts, point and figure charts.
Unit 5: 10 hours
Portfolio Management frame work: Specification of investment objectives, choice of asset
mix, formulation of portfolio strategy, selection of securities, portfolio execution, portfolio
revision, performance evaluation (only Theory)

1. Prasanna Chandra - Investment analysis Portfolio management
2. Avadhani Investment Analysis Portfolio Management
3. Punnethavathi Pandian Investment Analysis Portfolio management
36
V Sem. B.Com
Finance Group
5.7 Financial Markets (Elective Paper 2)
Unit 1 : 15 hours
An overview of financial markets and services in India
Primary Market : Meaning and Features
Secondary market : Meaning and Features
Financial services: Different types of financial services and financial instrument.
Unit 2 : 10 hours
Money Market : Structure functions instruments of money markets: Treasury bills, CPs
and CDs (Meaning and Features). DFHI and RBI (Feature and functions)
Unit 3 : 15 hours
Capital Market: Structure functions and instruments
Stock exchange: features-functions and importance
BSE and NSE : Origin and features
IPO- Book building depositories and De-mat Account
Unit 4 : 10 hours
Merchant Banking: Meaning, origin and growth of merchant banking in India, Public Issues:
merchant banking practices in India.
Unit 5 : 10 hours
Mutual Funds: Concept of Mutual Funds-growth of mutual funds in India different types of
mutual funds schemes. Functioning of mutual funs in India.

1. L.M. Bhole: Financial Institutions and Markets
2. Vasanth Desai: Indian Financial System
3. M.Y. Khan Indian Financial system
4. Gordon and Natarajan Financial Markets and Services
Skill Development:
1. Visit a stock brokers office collect a new issue application and fill it.
2. Prepare a chart showing the structure of financial markets.
3. Prepare a chart showing the instruments of financial markets
4. Prepare a chart of ratings given by different rating agencies.
5. Prepare a specimen of any two financial instruments.
37
V Sem. B.Com
Marketing Group
5.6 Retail Marketing (Elective Paper I)
Course Objective: To impart knowledge to the students regarding the fast emerging retail
business
Unit 1 : 10 hours
What is Retail? Meaning and Definitions of Retailing: Functions of a Retailer; Retail
Marketing mix.
Unit 2 : 12 hours
Evolution of Retail Marketing in India: Theories of Retailing; Environmental Theory: Cyclical
Theory and Conflict Theory; Concept of Life Cycle in Retailing
Unit 3 : 14 hours
Retail Marketing and Consumers: Factors influencing Retail customers; Customer decision-
making process in Retail Marketing; Role of Market Research in Retailing.
Unit 4 : 12 hours
Retail Strategy: Retail store locations; steps involved in choosing a Retail location; Concept
of Retail Branding.
Unit 5 : 12 hours
Servicing Retail Customer: Personal Selling in Retailing; Retail Selling Process: Concept of
E-tailing
Skill Development:
1. Visit a big retail outlet in your near by place and list out the products it offers for sale.
2. Select 5 Retail stores and study the Window Display attractions they use to lure the
customers.
3. Choose 5 Retailers and study the sales promotion measures they use.

1. Swapna Pradhan: Retailing Management (Text &Cases) Tata MacGraw Hill
Publishing, New Delhi (2007)
2. Lucas, JR George H and Bush, Robert P. : Retailing, HMC, New York.
3. Berman, Bank Evans, J.R. : Retail Management A strategic approach, Prentice
Hall of India, 2001.
38
V Sem. B.Com
Marketing Group
5.7 Agricultural Business Management (Elective Paper 2)
Objective: To familiarize with importance of Agricultural Business Management and

Marketing of Agri Protects.
Unit 1 : 10 hours
Agri business Emerging Branches Non Conventional forms of Agribusiness Export
potential for farm products Supporting Services Scope, nature and significance
agricultural business. Farming Systems Corporate, Contract, Precision
Unit 2 : 12 hours
Agriculture Marketing: Definition, Scope, Concept and objectives, Differences in
Agricultural and Consumer Marketing, Constraints in Agricultural marketing.
Co-operative Marketing: Concept, History, Functions Reasons for slow progress of co-
operative sector. Pricing Distribution and Promotion of Agricultural Products.
Unit 3 : 14 hours
Role of Agriculture in Economic Development of India: Role of Government in
Agricultural Development.
National Agricultural Policy of Govt. of India: WTO and AOA Agricultural Advantages &
Limitations of Organized retailing in Agri inputs and outputs.
Patenting PV Rs & B.Rs Act, Subsidized Govt. programmes in agriculture, Euro norms for
agricultural products.
Unit 4 : 14 hours
Agro industries, Sugar industry, Oil seeds, Dairy processing, seed industry, Fertilizer
industry. Importance of horticulture and floriculture, Processing of horticulture produce and
floriculture, medicinal plants. Production and marketing of sericulture, silk products,
garment industry & M.F.A., G.M. crop & their marketing, Buffer Stock, organic farming.
Unit 5 : 10 hours
Recruitment of Human Resources in Agri marketing and new trends in Agri Marketing.
39
1. Agriculture Marketing in India: S.S Achary and N.L. Agarwal Oxford & IBH
Publishing Co Pvt. Ltd. Calcutta
2. Agribusiness management in India : Text & Cases Dr. Subhash Bhave Desai,
Agricultural Economics, Himalaya Publishing House, Nagapur, 1998
3. Leading issues in Agricultural Economics, Soni R.N., Shoban Lal Nagia Chand &
Co., New Delhi.
4. Fundamental of Agricultural Economics, sadhu & Sing, Himalaya Publishing House.

5. Agricultural Problem in India, Memoria C.B. Kitab Mahal, New Delhi.
6. Sericulture and Development, Acharya. J., Indian Pub. Distributors, Delhi, 1993
7. Silk Industry, Problem and Prospects, Abdul Aziz and Hanumappa, Ashish Publishing
House, New Delhi.
8. Various Reports of APEDA, National Horticulture Board (NHB), Director of
Horticulture.
40
V Sem. B.Com
Accounting and Finance Group
5.6 Advanced Financial Management (Elective Paper 1)
Objective : To familiarize the students with various factors considered while managing the
finance of a concern.
Unit 1 : 15 hours
Financial Management, Finance functions, Goals profit maximization and wealth
maximization; organization of finance function. Financial planning-meaning, importance,
types, factors affecting financial planning.
Unit 2 : 10 hours
Financing Decisions: Capital structure meaning, factors affecting capital structure,
capital structure theories, EBIT and EPS analysis.
Unit 3 : 10 hours
Capital Budgeting Decisions: Advanced problems on PBP, ARR, NPV, PI, IRR, Decision
tree analysis.
Unit 4 : 10 hours
Working capital Management: Meaning, factors affecting working capital, estimation of
working capital : Opening cycle method, current assets and current liability methods.
Unit 5 : 10 hours
Dividend Decisions : Theories of dividend Walters Model. Gordons Model and MM
Hypothesis (problems)
Unit 6 : 05 hours
International Financial Management: Meaning, Importance, merits and demerits.

1. I.M. Pandey: Financial Management
2. Khan & Jain : Financial Management
3. J.C. Vanhorne: Financial Management
4. Besant Ray : Corporate management
5. S.N. Maheswari : Financial Management
Skill Development:
1. Visit an organization in your town and collect data about the financial objectives.
2. Design a statement showing different capital structures
3. Compute PBP, ARR and NPV of an organization, you have visited
4. Analyse working capital requirement of small concern
5. Collect the data relating to dividend policies practices by any two companies
41
V Sem. B.Com
5.7 Advanced Financial Accountancy (Elective Paper 2)
Objective : To objective of this course is to expose students to advanced accounting issues

and practices. The main focus is on formatted accounting practices.
Unit 1 : 15 hours
Holding Company: Introduction, types of control-legal definition preparation of accounts
financial year of holding company and its subsidiary rules for preparation of
consolidated balance sheet investments in subsidiary company-minority interest cost of
control-goodwill or capital reserve-capital, profit-revenue, Profits-inter company
transactions-revaluation of assets and liabilities dividends-bonus issue.
Unit 2 : 12 hours
Accounting of banking companies: Meaning of banking company-accounting treatment
of rebate on bills discounted-ascertainment of non performing assets classifications of
advances-applications of provisions of banking regulation Act 1949, as amended from time
to time preparation of banking accounts as per the existing banking regulation Act.
Unit 3 : 15 hours
Final Accounts of life insurance: Meaning Insurance terms premium-consideration for
annuities granted-policies becoming claims-reinsurance-surrender value and paid up value-
bonus-cash, bonus-bonus in reduction of premium-reversionary bonus-valuation-
preparation of revenue accounts applicable for life insurance business-balance sheet of a
life insurance company according to Form A in the first schedule.
Unit 4 : 10 hours
Final Accounts of general insurance: Meaning-general insurance revenue account for
fire and marine treatment of reserve-preparation of P & L account in Form B
preparation of P & L appropriation account in Form C preparation of balance sheet.
Skill Development:
1. Collecting the final accounts of public limited company and commenting on the
liquidity and profitability
2. Apply important ratios to analyse the companys balance sheet
3. Listing an 10 life insurance policies and collecting information relating to bonus rates
and guaranteed additions.
42
4. Collection of final accounts of general insurance company. Calculating and
commenting on the profitability and liquidity.
5. Collection of final accounts LIC and commenting on profitability and liquidity.
1. R.L. Gupta and Radaswamy : Advanced Accountancy

2. S.P. Jain & Narang : Advanced Accounts
3. S.P. Iyengar: Advanced Accounting
4. Chakraborthy: Advanced Accountancy
5. Mukerjee and Hanif, Modern Accountancy
43
VI Sem. B.Com
6.1 Income Tax II
Objective : The objective of the syllabus is to expose the students to the various provisions
of income tax act.
Unit 1 : 14 hours
Profits and Gains from Business and Profession Problems on business relating to sole
trader only and problems on professional income relating to chartered accountant, Doctor
and an Advance
Unit 2 : 14 hours
Income from Capital gains Theory and problems including exemptions U/s 54
Unit 3 : 08 hours
Income from other Sources : Theory and Problems
Unit 4 : 08 hours
Deductions from G.T.I. : Sec. 80C, 80CCA, 80CCB, 80D, 80E, 80G, 80U (Provisions
relating to individual only)
Unit 5 : 10 hours
Set off and carry forwards of losses (theory only). Computation of Total Income and Tax
Liability (pertaining to individual assessee only)
Unit 6 : 06 hours
Income tax Authorities: Brief discussion on: Assessing officer His powers & functions;
Central Board of Direct Taxes Powers and Functions; Commissioner of Income Tax :
Powers and functions.
Skill Development:
1. Chart on Capital Gains index numbers
2. Table of rates of Tax and TDS
3. Filing of I.T. Returns of individuals
4. List of enclosures for I.T. Returns
5. List out Deductions eligible U/s 80C and 80G
44
1. Dr. Vinod K. Sighavia Students guide to income tax Taxmann. Publication

2. Dr. H.C. Meharotra - Law & Practice of Income Tax Shaithya Bhavan Publications
3. B.B. Lall Direct Taxes
4. Girish Ahuja & Ravi Gupta DTLP Bharath Publication
45
VI Sem. B.Com
6.2 International Business
Unit 1 : 06 hours
Introduction: Meaning importance, Scope & reasons for the emergence of International
business. Difference between Domestic and International business.
Unit 2 : 10 hours
Modes of entry to international Business: Exporting Licensing Franchising, Contract
Manufacturing, Turn-Key Projects, Mergers, Acquisitions and Joint ventures.
Unit 3 : 12 hours
An Introduction to International Theories : Mercantilism, Neo-Mercantilism, absolute
advantage Comparative cost theory country similarity theory factor endowment theory.
Unit 4 : 12 hours
Multinational Corporation: Meaning of Global Companies international and
Transnational corporations and their merits and demerits.
Unit 5 : 10 hours
International Business Environment: Demographic Economic Socio Cultural & political
Environment
Unit 6 : 10 hours
Export Promotion: Export promotion councils: EXIM Bank ECGC-Commodity Boards.

1. International Business K. Ashwathappa
2. International Business Francis Cherunilam
3. International Business Subba Rao
4. International Business Balla
Skill Development:
1. Identify top 4 MNCs and Trace out their growth and Development
2. Visit a few franchisee firms documents their working
3. Survey consumers around you to collect opinion about swadeshi and Videshi
Company product
4. Visit an exporting unit and analyze the procedure. Study the functioning of any two
multinational companies in banking and insurance business.
5. Documents the functioning of any two-commodit boards.
46
VI Sem. B.Com
6.3 Business Laws
Objective : To familiarize the student with business laws and its interpretations
Unit 1 : 04 hours
Concepts of Law: Meaning and definition, Branches of law, meaning and definition of
business law, sources of Indian business law.
Unit 2 : 06 hours
Indian Contact Act 1872: Meaning and definition of contract, agreement-distinction
between agreement and contract, kinds of agreement, essential of a valid contract,
Classification of contract.
Unit 3 : 30 hours
Offer- meaning definition and its essentials
Acceptance meaning, definitions and essentials
Consideration Meaning, Definitions and essentials, exceptions to the rule no
consideration no contract stranger to a contract (Privity of contract) and exceptions.
Capacity of parties : meaning and definition, rules, relating to agreement by a minor,
incompetence arising out of status.
Consent and free consent : Coercion, undue influence, misrepresentation, mistake
(meaning only).
Lawful objects meaning and definition
Public policy meaning, agreements opposed to public policy.
Various modes of discharge of contract, remedies for breech of contact.
Unit 4 : 06 hours
Consumer protections Act (COPRA) 1986: Definitions of i) Consumer, ii) Consumer
dispute, iii) Complaint, iv) Deficiency, v) Service. Objectives of COPRA, rights of consumer,
consumer redressal agencies-district forum, state commission and national commission.
Unit 5 : 08 hours
The environment protection Act 1986: i) Environment, ii) Environmental pollutant, iii)
Environmental Pollution, iv) Hazardous substances, v) Occupier. Power of Central
Government in relation to protection of environment and prevention of environment
pollution.
47
Unit 6 : 06 hours
1. Foreign Exchange Management Act 1999 : Objectives and salient features of the act.
Meaning of Foreign Exchange, Foreign security, currency, Foreign currency and
authorized person.
2. Cyber Laws 1999: Meaning and objectives
3. Competition Law 2003: meaning and objectives
4. Basic concepts of Right to public information act and intellectual property Act (in
brief)
Skill Development:
1. Draft a Rent Agreement incorporating all the essential features of a valid
agreement
2. List out the latest cases of both high court and supreme court on environment issues
with facts and judgment-any two cases.
3. List out any five recent awards (decision) of consumer forum.
4. Draft a complaint to the consumer forum against businessman for wrong goods
supplied.

1. Business Law : N.D. Kappor
2. Business Law : S.P Iyenger
3. Business Law : Dr. K. Aswathappa and Ramachandra
4. Business Law : Prof. K.D. Basava
5. Business Law : M.C. Kuchhal
6. Vanijya Nyana : Prof. K.D. Basava
48
VI Sem. B.Com
6.4 Principles of Insurance
Unit 1 : 12 hours
Introduction: Definition and Nature of Insurance, Role and importance of Insurance and
Insurance Contract, Essential of General Contract as applied to Insurance.
Unit 2 : 12 hours
Types of Insurance: Life Insurance Nature of Life Insurance Contract, classification of
policies, Lapse, revival, maturity, Nomination and assignment, Loan to policy holders.
Unit 3 : 10 hours
Fire Insurance: Nature and use fire insurance. Fire insurance contract, kinds of polices. Re
insurance
Unit 4 : 10 hours
Marine Insurance : Nature and use of Marine Insurance. Marine Insurance Policies
Unit 5 : 10 hours
Miscellaneous Insurance : Motor insurance, Burglary insurance, Personal Accident
Insurance, Crop insurance
Unit 6 : 06 hours
Role of private insurance companies. Combining Insurance and Banking Business
Skill Development:
Various types of insurance contracts. Life insurance contracts, types of life policies.
Policy lapse revival, procedures of loan to policy holders, fire insurance contract, different
types of policies. Settlement of policy, fire insurance contracts, Different types of policies,
Settlement of claims, marine insurance policies, various types of insurances procedures like
motor insurance, burglary insurance, personal Accident insurance, crop insurance, banks
carrying out insurance business.
1. Insurance, Principles and Practice by: M.N. Mishra

2. Insurance : Sharma
3. Principles of Insurance law: M.N. Shrinivasen
4. Insurance : Dins Dale
49
VI Sem. B.Com
Accounting Group
6.5 Accounting Information Systems (Elective Paper 3)
Objective: The Objective of the course is to familiarize the students with the innovations in
information technology and to acquaint the students with the use of computers
in the area of financial, cost and management accounting.
Unit 1: 15 hours
Financial Accounting system and Software Packages: Accounting Cycle Accounting
equation transaction Analysis Computerized accounting Meaning, features, merit and
demerits; manual accounting system V/s computerized accounting system Accounting
packages Tally features-working in Tally Opening new company safety of accounts
F11 features F12 configure, groups and ledgers-creation display and alteration of single
group and multiple groups. Accounting vouchers process of accounting through Tally
viewing and preparation of different accounts group summary and trial balance and final
accounts.
Unit 2 : 15 hours
Cost accounting system and softwares packages: Elements of cost classification
cost sheet accounting methods and techniques use of software packages of various
types to obtain cost accounting output analysis of cost preparation of cost sheet.
Unit 3 : 15 hours
Management Accounting and software packages: Concepts organization accounting
techniques-use of software packages to obtain different management accounting outputs
fund flows statement ratio analysis budget and budgetary variances marginal costing.
Unit 4 : 05 hours
Management information system : Accounting techniques and reports
Unit 5 : 10 hours
Information system Audit : Basic idea of information audit difference with the traditional,
Concepts of audit conduct and application of information system audit in internet
environment.
Skill Development:
Record all Practicals conducted in the class
50
1. Edwards, Ward abd Bytheway, The Essens of information system

2. Garg and Srinviasan, Work book on system analysis and design
3. Goyal, Management information system
4. Timothi J.O. Leary, Microsoft Office 2000
5. Tally, Miracle, Accounting softwares
51
VI Sem. B.Com
Accounting Group
6.6 Accounting Theory (Elective paper 4)
Unit 1 : hours
Accounting-Theory-Meaning-Need for accounting Theory-Changing role- users of
Accounting Information users information needs statement for presenting information
needs of users Limitations of accounting theory.
Unit 2 : hours
Approaches to formulation of Accounting Theory Objectives Traditional Approaches
New Approaches
Unit 3 : hours
Structure of Accounting theory Objectives Elements of structures the accounting
Postulates Theoretical concepts of Accounting.
Unit 4 : hours
Conceptual framework for Financial Reporting and accounting Standards Objectives
Meaning of Conceptual framework.
GA4PS: Accounting Standards Boards at National Regional and International IFRSs
Disclosure in Financial Reporting.
Unit 5 : hours
Recognition of Revenue and Expenses: Concepts of Income Concepts of Capital
Maintenance. Measurement of Assets & Liabilities Combination of values Approach.

1) Accounting Theory : L.S. Porwal
2) Accounting Theory : Jawahar
3) Accounting Theory : VerunanKam
4) Accounting Theory: Eldon S. Hendri K son
Skill Development:
1. Preparation of list of users of Accounting Information
2. Listing of Users needs
3. Listing of New Approaches to the Accounting theory
4. Preparation of a chart / diagram sharing qualitative characteristics of financial
reporting
5. preparation of Organization of ASB in India
52
VI Sem. B.Com
Finance Group
6.5 Corporate Financial Policy (Elective Paper 3)
Unit 1 : 10 hours
Financial Policy: Meaning Scope, Interface of corporate policy and other managerial
functions, Financial policy and decision making Corporate financing policy Debt
financing Internal financing Factors to be considered in formulating financing policy
Taxation Capital market consideration financial risk Competitive advantage.
Unit 2 : 20 hours
Corporate Financial Goals: Mission, Vision, Profit Criteria, Wealth Criteria, economic and
business environment, sustained growth approach, funds, availability, Maximizing growth,
Growth potential of single product company, Growth potential of multi Product Company.
Unit 3 : 10 hours
Mergers and Acquisitions: Meaning reason Types of combinations, Forms of merger
Motives and benefits of merger De Merger
Unit 4 : 10 hours
Financial Evaluation of a merger, Merger negotiations, Meaning and significance of P/E
Ratio, Leveraged buyouts, Regulation of mergers and takeovers in India.
Unit 5 : 10 hours
Corporate Valuation Meaning of business valuations: Valuing bases for take over-
Mergers Amalgamation valuation of brand and intangible assets.
Skill Development:
1) Case analysis of some live mergers reported in business magazines.
2) Identifying mission, vision statement of companies
3) Case studies related to the growth patter of a single product / multi product concern
4) Analyzing business growth of companies on the basis of reported financial results of
some companies.

1. I.M. Pandey: Financial Management
2. Khan & Jain : Financial Management
3. J.C. Vanhorne: Financial Management
4. Besant Ray: Corporate Management
53
VI Sem. B.Com
Finance Group
6.6 Financial Services (Elective paper 4)
Objective: To familiarize the students with traditional and financial services.
Unit 1: 10 hours
Financial services/ products / Instruments: Meaning, features, importance, contribution
of financial services in promoting industry service sector (Macro level Discussion)
Financial instruments, types, recent innovation.
Unit 2: 10 hours
Merchant Banking Meaning, origin and growth of merchant banking in India, scope of
merchant banking services Merchant Bankers and management of public issues
merchant banking practices in India. Weakness in the functioning of merchant bankers in
India.
Unit 3 : 10 hours
Mutual Funds: Concept of Mutual fund. Growth of mutual funds in India, mutual fund
schemes, money market mutual funds private sector mutual funds functioning of
mutual funds in India.
Unit 4 : 15 hours
Lease Financing: Why leasing types of leasing-fixation of lease rentals-factors
influencing lease V/s buy decision accounting treatment for leasing performance of
leasing industry in India. Difference between leasing and hire purchasing. Concept of hire
purchasing Raj committee Recommendations RBI guidelines for hire purchase
problems of hire purchasing companies in India.
Unit 5 : 05 hours
Factoring: Concept of factoring why factoring - types of factoring- factoring mechanism.
Unit 6 : 10 hours
Venture Capital: Concept of venture capital fund characteristics differences between
venture capital financing and conventional financing venture capital schemes working of
venture capital funding in India.

1) Avadhani : Financial Services and Markets
2) L.M. Bhole : Indian Financial System
3) Vasant Desai : Indian Financial System
4) Gordon and Natarajan : Financial Services
54
Skill Development:
1. Chart showing modus operandi of leasing hire purchase procedures

2. Chart showing modus operandi of factoring services
3. Chart showing financial services
4. Collect a specimen of new financial instrument and record the same.
5. Collect a copy of share certificate or debenture certificate
55
VI Sem. B.Com
Marketing Group
6.5 Services Marketing (Elective Paper 3)
Objective : To familiarize students with marketing of different services and prepare them
with requisite skills to manage them.
Unit 1 : 12 hours
Introduction: Meaning & Characteristics of service, Classification of Services, Role of
services in economy, Meaning and growth of services Marketing, Marketing Mix in services
management, Managing relationship & Building loyalty.
Unit 2 : 16 hours
Marketing of Tourism & Hospitality services: Tourism & Travel Services: Concepts and
nature of tourism, Significance and impact of tourism, Marketing mix of Tourism, Meaning &
significance of travel services, types of travel services, Market Segmentation of travel
services, meaning and significance of hospitality services, Development of Hotels, types of
hotels, guest cycle, marketing mix of hospitality industry.
Unit 3 : 18 hours
Marketing of Banking & Financial services: Meaning and importance of banking
services, Market research in Indian banks, E-banking, marketing of Recent banks services.
Housing Finance Importance and issues, marketing of housing finance in private sector
and public sector. Mutual funds Marketing Introduction and significance of mutual funds,
types of mutual funds, marketing mix of mutual funds.
Unit 4 : 14 hours
Marketing of Insurance services: Meaning and importance of Insurance services,
Marketing (i) Life Insurance: Types of policies, Marketing of Insurance Policies, Customer
involvement in Insurance Marketing.
(ii) General Insurance: Motor insurance, building insurance, fire insurance and marine
insurance.
(iii) Miscellaneous Insurance: personal accidents, Medical insurance.
Skill Development:
1) Prepare a chart showing different types of services with the examples
2) Visit a travel and tour agency and prepare a report on their marketing strategy.
3) Prepare a chart on various services provided by a star hotel.
4) List down the different products offered by a mutual fund.
5) Prepare a chart of any two insurance policies with the conditions and repayment
clause.
56
1. Service Marketing: Indian Shankar, Ravi

2. Service Marketing : Lowlock, Christopher
3. Service Marketing : Dr. Shajahans
4. Services Marketing : Venugopal, Vasanth & Rahgu
VI Sem. B.Com
Marketing Group
57
6.6 Advertising and Media Management (Elective Paper 4)
Unit 1 : 16 hours
Advertising functions of advertising management Types of advertise media role of
advertising in marketing management.
Unit 2 : 10 hours
Advertising planning: setting advertising objectives-advertising campaign planning
effective advertising copy advertising copy testing
Unit 3 : 08 hours
Advertisement message development-advertising copy components and properties of
effective advertising copy adverting copy testing.
Unit 4 : 10 hours
Advertising Media-Types of media media selection and planning- scheduling media
research factors influencing media selection.
Unit 5 : 10 hours
Adverting agencies: Types of advertising agencies: Functions of advertising agencies
compensation of advertising agencies.
Unit 6 : 06 hours
Recent Trends in advertisement-advertisement on internet and mobile phone-rural
advertising

1) Bathra and Rajiv: Adverting Management
2) Rathod: Advertising Management
3) Chunawala and Sethia : Advertising Management
4) Mohan: Advertising Management
Skill Development:
1) Identify the impressive advertisement and analyse its contents
2) Analyse the trends in consumer and industrial goods advertisement
3) Evaluate the effectiveness of TV and Radio advertisement relating to any product
4) Visit Any advertising agency and prepare a profile of its activities
5) Prepare advertising copy
VI Sem. B.Com
6.5 Financial Markets & Services (Elective Paper 3)
58
Objective: To familiarize in different types of Financial markets available in India.
Unit 1: 15 hours
An overview of financial markets and services in India
Primary Market: meaning and features
Secondary Markets: Meaning and Features
Financial services: Different types of financial services and financial instrument.
Unit 2: 10 hours
Money Market: Structure-Functions instruments of money markets: Treasury bills, CPs
and CDs (Meaning and Features), DFHI and RBI (Feature and functions)
Unit 3 : 15 hours
Capital Market: Structure-functions and instruments
Stock Exchange: Features functions & importance
BSE and NSE: Origin and features
IPO-Book building-depositories and De-mat Account.
Unit 4: 10 hours
Merchant Banking: meaning, origin and growth of merchant banking in India, Public Issues:
merchant banking practices in India.
Unit 5: 10 hours
Mutual Funds: Concept of Mutual funds growth of mutual funds in India different types
of mutual funds schemes. Functioning of mutual funds in India.

1) L.M. Bhole: Financial Institutions and Markets
2) Vasanth Desai Indian Financial system
3) M.Y. Khan: Indian Financial System
4) Gordon and Natarajan: Financial Markets and Services
Skill Development:
1) Visit a stock brokers office, collect a new issue application and fill it.
2) Prepare a chart showing the structure of financial markets
3) Prepare a chart showing the instruments of financial markets
4) Prepare a chart of ratings given by different rating agencies
5) Prepare a specimen of any two financial instruments
VI Sem. B.Com
6.6 Management Accounting (Elective paper 4)
59
Unit 1 : 08 hours
Introduction: Meaning and definitions Objectives, importance and functions of
management accounting scope of Management accounting Techniques of management
accounting Differences between management accounting and cost accounting and
Management accounting and Financial accounting advantages and limitations of
Management Accounting.
Unit 2 : 12 hours
Analysis and Interpretation of Financial statements: Meaning of Financial statements
Meaning and objectives analysis and interpretation of financial statements Methods of
Analysis Horizontal and Vertical Analysis-Comparative Financial statement analysis,
common size Statement analysis and trend percentage analysis Problems on the above.
Unit 3 : 14 hours
Ratio Anaylsis: Meaning and Objectives of ratio analysis-Functional classification of ratios
Profitability ratios GPR, OPR, OR, NPR, ROI, ROCE, RONW, EPS-Turnover ratios
STR, DTR, CTR, WCTR, FATR, TATR- Finnancial ratios-CR, LR (ATR), DER, PR, CGR-
Calculating and interpretation of the above ratios when financial statements are given
limitations of ratio analysis.
Unit 4 : 14 hours
Funds Flow Statement Analysis: Meaning of funds and funds flow statement Objectives
of preparing funds flow statement-Sources and application of funds preparation of
schedule of changes in working capital preparation of adjusted Profit and Loss Account
Preparation of funds flow statement.
Unit 5 : 12 hours
Cash Flow Statement Analysis: Meaning of funds and funds cash flow and flow
statements Objectives, Actual and notional cash flows-cash flows operating activities-
cash flows from investment activities Cash flows from Financial activities Preparation of
cash flow statement as per accounting standard.
Skill Development:
1. Collection of Annual reports of a joint Stock company for two years
2. Prepare common size statement analysis and comparative statement analysis
of the above.
3. Compute important ratios from the above financial statements
4. Preparation of funds flow statement from the above companys balance Sheet
5. Preparation of cash flow statement from the above complans balance sheet.
60

Bcom 1-6 Syllabus

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COURSE -SUBJECT MATRIX

PAPE MARKS TOTAL

ELECTIVE I: ACCOUNTING GROUP

ELECTIVE I: ACCOUNTING GROUP

ELECTIVE II: FINANCE GROUP

ELECTIVE III: MARKETING GROUP

ELECTIVE IV: ACCOUNTING AND FINANCE GROUP

1 Type of organization chart (structure)

Books for References :

Note : Weightage for subject Business Statistics - 70 % & Mathematics 30%.

2.5 MARKET STRUCTURE AND COST ANALYSIS

Demand forecasting: Meaning Objectives Factors involved in Demand forecasting survey

Books for Reference

III Semester B.Com.

Books for References:

B.Com. III Semester

Books for references

Books for references

Books for reference:

Books for reference:

Books for Reference:

Book for Reference:

Books for Reference:

Books for Reference:

Books for Reference:

Objectives: To enable the students to have a right perspective to start an enterprise.

1. Practical Auditing: B.N. Tandon

5.6 Advanced financial accountancy (Elective paper-1)

Objectives: The objectives of this course is to expose students to advanced accounting

1. R.L Gupta and Radaswamy: Advanced accountancy

Books for Reference:

Books for Reference:

5.6 Retail Marketing (Elective Paper I)

Books for Reference:

Objective: To familiarize with importance of Agricultural Business Management and

4. Fundamental of Agricultural Economics, sadhu & Sing, Himalaya Publishing House.

Books for Reference:

Objective : To objective of this course is to expose students to advanced accounting issues

Books for Reference:

1. R.L. Gupta and Radaswamy : Advanced Accountancy

6.1 Income Tax II

1. Dr. Vinod K. Sighavia Students guide to income tax Taxmann. Publication

6.2 International Business

Books for Reference:

6.3 Business Laws

Books for Reference:

6.4 Principles of Insurance

Books for Reference:

1. Insurance, Principles and Practice by: M.N. Mishra

1. Edwards, Ward abd Bytheway, The Essens of information system

Books for Reference:

Books for Reference:

Books for Reference:

1. Chart showing modus operandi of leasing hire purchase procedures

6.5 Services Marketing (Elective Paper 3)

1. Service Marketing: Indian Shankar, Ravi

Books for Reference:

Books for Reference:

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