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TUMKUR UNIVERSITY Proceedings of the meeting of Board of Studies in Business Management (B.B.M.) held on 18.07.2009 from 11-00 a.m. onwards at Dr. B.R. Ambedkar Bhavan, M.G. Road, Tumkur University, Tumkur. Member Present : 1. Prof. B.R. Ananthan - Chairman 2. Prof. R. Srinivasa putty - Member 3. Prof. R.G. Srinivasa - Member 4. Prof. M. Shivalinge Gowda - Member 5. Dr. B. Shekar - Special Invitee 6. Prof. C. Nandisha - Special Invitee The Chairman Welcomed all the members and tanked them for their effort and co-operation in the Successful conduct of workshop on “ Re-engineering of commerce and Management” Courses. The draft Syllabus framed by the several working groups was discussed and was fine tuned keeping in mind the interest of different stake holders. The Board passed the following resolutions : a. To accept the subject matrix for both B.Com and B.B.M. Courses. b. To Continue the project work in the Sixth Semester of B.B.M. Course. c. To start the work connected with project work in the fifth semester itself and to submit the report before the commencement of the sixth semester – end examination. d. To allot 20 marks for internal assessment per subject for both B.Com and B.B.M. Courses. This 20 marks can be allotted to tests, Seminars, attendance (10 Marks) and 10 marks for the skill development activity report. However in case of B.B.M. Programme 20 marks be allotted for project viva voce. 1

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TUMKUR UNIVERSITYProceedings of the meeting of Board of Studies in Business

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

Member Present :1. Prof. B.R. Ananthan - Chairman2. Prof. R. Srinivasa putty - Member3. Prof. R.G. Srinivasa - Member4. Prof. M. Shivalinge Gowda - Member5. Dr. B. Shekar - Special Invitee6. Prof. C. Nandisha - Special Invitee

The Chairman Welcomed all the members and tanked them for their effort and co-operation in the Successful conduct of workshop on “ Re-engineering of commerce and Management” Courses.

The draft Syllabus framed by the several working groups was discussed and was fine tuned keeping in mind the interest of different stake holders.The Board passed the following resolutions :a. To accept the subject matrix for both B.Com and B.B.M. Courses.b. To Continue the project work in the Sixth Semester of B.B.M.

Course.c. To start the work connected with project work in the fifth

semester itself and to submit the report before the commencement of the sixth semester – end examination.

d. To allot 20 marks for internal assessment per subject for both B.Com and B.B.M. Courses. This 20 marks can be allotted to tests, Seminars, attendance (10 Marks) and 10 marks for the skill development activity report. However in case of B.B.M. Programme 20 marks be allotted for project viva voce.

e. To give 2 Hours per week work load concession to teachers guiding project work of the students.

f. To submit to the University the approved B.Com & B.B.M. Syllabus for the first two years. (Up to 4th Semester).

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g. To finalize the Syllabus of 5th & 6th Semesters in a Separate meeting to be convened for the specific purpose with in one month.

h. To request the hon’ble Vice-Chancellor to initiate appropriate measures to introduce the new syllabus from the current academic year 2009-10.

i. To request the University to include Dr. B. Shekar as a full fledged member as he is the only Senior faculty member in the Department of Commerce in the University.

j. To Request the University to circulate the new Syllabus for B.Com and B.B.M. Courses at the earliest to enable the colleges to plan the teaching Programme for the current academic year.

k. To request the University to prepare a gradation list of teachers of Commerce and management to enable the Board to suggest the panel of examiners for the ensuing examination.

l. To request the University to constitute a Separate Board of Studies for Commerce and management

B.B.M. COURSE : SUBJECT MATRIX

SEMNO.

PAPER

NO.TITLE OF THE PAPER

LECTURE

HOURSMARKS TOTA

LUE I/A

I 1.1 LANGUAGE : KANNADA 04 80 20 1001.2 ENLGISH 04 80 20 1001.3 BUSINESS MANAGEMENT 04 80 20 1001.4 FUNDAMENTALS OF

ACCOUNTING04 80 20 100

1.5 BUSINESS ENVIRONMENT 04 80 20 100

2

1.6 QUANTITATIVE ANALYSIS-I 04 80 20 1001.7 BUSINESS DECISIONS 04 80 20 100

TOTAL 28 560 140

700

II

2.1 LANGUAGE – KANNADA 04 80 20 1002.2 ENGLISH 04 80 20 1002.3 ORGANIZATIONAL BEHAVIOR 04 80 20 1002.4 FINANCIAL ACCOUNTING 04 80 20 1002.5 LAW & PRACTICE OF BANKING 04 80 20 1002.6 QUANTITATIVE ANALYSIS-II 04 80 20 1002.7 ENVIRONMENTAL STUDIES 04 80 20 100

TOTAL 28 560 140

700

III

3.1 LANGUAGE – KANNADA 04 80 20 100

3.2ENGLISH PART A,BUSINESS COMMUNICATION – ENGLISH PART-B

04 80 20 100

3.3 CORPORATE ACCOUNTING 04 80 20 1003.4 HUMAN RESOURCE

MANAGEMENT04 80 20 100

3.5 FINANCIAL MANAGEMENT 04 80 20 1003.6 SOFT SKILLS FOR PERSONALITY

DEVELOPMENT04 80 20 100

3.7 COMPUTER FUNDAMENTALS 04 80 20 100TOTAL 28 560 14

0700

IV

4.1 LANGUAGE – KANNADA 04 80 20 100

4.2ENGLISH – PART A,BUSINESS COMMUNICATION –II`PART-B

04 80 20 100

4.3 COST ACCOUNTING 04 80 20 1004.4 MARKETING MANAGEMENT 04 80 20 100.45 PRODUCTUION & OPERATIONS

MANAGEMENT04 80 20 100

4.6 CORPORATE LAW 04 80 20 1004.7 INDIAN CONSTITUTION 04 80 20 100

TOTAL 28 560 140

700

V

5.1 SERVICES MANAGEMENT 04 80 20 1005.2 TAX MANAGEMENT 04 80 20 1005.3 MANAGEMENT ACCOUNTING 04 80 20 1005.4 BUSINESS RESEARCH METHODS 04 80 20 1005.5 ENTERPRENTURSHIP AND SMALL

BUSINESS MANAGEMENT04 80 20 100

5.6 ELECTIVE – PAPER –I 04 80 20 1005.7 ELECTIVE – PAPER -II 04 80 20 100

TOTAL 28 560 140

700

VI 6.1 INTERNATIONAL BUSINESS 04 80 20 1003

6.2 E-BUSINESS 04 80 20 1006.3 AGRICULTURE BUSINESS

MANAGEMENT04 80 20 100

6.4 BUSINESS LAW 04 80 20 1006.5 ELECTIVE PAPER – III 04 80 20 1006.6 ELECTIVE PAPER –IV 04 80 20 1006.7 PROJECT REPORT & VIVA-VOCE

80+20TOTAL 28 560 14

0700

ELECTIVES H R M Specialization

1. HUMAN RESOURCE DEVELOPMENT2. INDUSTRIAL RELATIONS 3. LABOUR WELFARE AND SOCIAL SECURITY4. LABOUR LAWS

MARKETING MANAGEMENT :1. PRODUCT AND BRAND MANAGEMENT2. SALES AND DISTRIBUTION MANAGEMENT3. ADVERTISING & MEDIA MANAGEMENT 4. SERVICES MARKETING

FINANCIAL MANAGEMENT :1. FINANCIAL DECISIONS2. WORKING CAPITAL MANAGEMENT3. FINANCIAL SERVICES4. PORT FOLIO MANAGEMENT

20 MARKS INTERNAL ASSESMENT :1. ASSIGNMENTS2. INTERACTIONS, UNIT TESTS, INDUSTRIAL VISITS.

I Sem BBM1.3 BUSINESS MANAGEMENT

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4 HoursUnit– I :Introduction – Meaning & Definitions of Business – Nature & Scope of Business (Commerce, Trade, Aids to trade) – Objectivies of Business – Forms of Business ownership.

12 HoursUnit – II : Introduction to Management :- Meaning & Definitions – Nature of Management – Scope and functional areas of management – Management as a Science, Art Profession – Administration V/s Management – Principles of Management – contribution of F.W. Taylor, Henry Fayol, P.F. Drucker, recent management thinkers (in brief).

10 Hours Unit – III : Planning :- Meaning & Definition – Significance – Planning Process – Types of plan – Decision Making – Forecasting – MBO & MBE 12 Hours

Unit – IV : Organizing & staffing : Meaning & Definitions – Principles of Organizing – Organizational Hierarchy – Types of Oraganisation Structures – Line, Staff, Functional – Committees – Formal & Informal Organizations – Departmentation – Centralization & Decentralization – Span of Control – Authority & Responsibility – Delegation of Power – chain of Command – Co-ordination. Staffing : Process of Staffing – Recruitment & selection – Training, Promotion, Transfer. 10

HoursUnit –V : Directing : Meaning & Definitions of Directing – Leadership styles Co-ordination : Meaning & Definitions – Importance – Techniques of Co-ordination. 06 Hours

Unit –VI : Controlling : Meaning – Steps in control – Essential of a sound control system – Techniques of Control.

Skill Development1. Compare various form of Business Ownership2. Prepare a Diagram of Decision making in any organization3. Prepare an organization chart of any concern4. Collect the information on recent management thinkers.

Book for reference : Koontz & r’Donnell - ManagementReddy & Appannaiah - Essential of ManagementL.M. Prasad - Principle of ManagementJ.S. Chandan - Management Concepts & StrategiesSharma & Gupta - Principle of Management Chunavalla & Srinivasan - Management Principle & PracticeT.N. Chobra - Principles of ManagementR.S. Davar - The Process of Management B.R. Ananthan and B.G. Satyaprasad - Business Management

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BBM I Semester1.4 BBM I Semester – Fundamentals of Accounting

Unit 1. Meaning of accounting - accounting concepts and conventions – basic concepts of double entry system of book-keeping- preparation of journal and ledger 10 HoursUnit 2. Subsidiary books – purchase book – sales book – purchase returns book – sales returns book – bills receivable book – bills payable book – cash book (problems on purchase book, sales book and three column cash book only) 10 HoursUnit 3. Bank Reconciliation Statement (excluding over draft). 10 HoursUnit 4. Preparation of Trail balance – types of errors – rectification of errors – adjustment entries (Problems on preparation of trial balance only 5 HoursUnit 5. Preparation of final accounts of sole trading concerns – trading account – profit and loss account & balance sheet 15 Hours

Unit 6. Depreciation accounting – meaning – causes – methods – problems on straight line method and reducing balance methods only 10 Hours

Skill Development : Collection of invoice and drafting of invoice with imaginary figures Identifying the nature and type of accounts Preparation of debit and credit notes with imaginary figures Preparation of correct trial balance from the given wrong trial balance Preparation of bank reconciliation statement with imaginary figures Prepare a chart showing suitability of different methods of depreciation in relation

to different assets

Books Recommended :

1. Advanced Accountancy - Shukla and Grewal6

2. Basic Financial Accounting - S.P. Jain & Narang3. Fundamentals of Accounting - S.N. Maheswari4. Fundamentals of Accounting - B.S. Raman5. Fundamentals of Accounting - Appannaiah and Srinivasa Putty .R

BBM I Semester1.5 BUSINESS ENVIRONMENT

UNIT 1 10 Hours

Business Environment – meaning & Definition, Scope & Nature. Significant for economic policies, Decisions in Origination.UNIT 2 10 Hours

Global Environment Nature of Globalization, Manifestations of Globalization, Challenges of Globalization, Strategies for going global, WTO, Trading blocks, Regional Integration.UNIT 3 10 Hours

Natural Environment – Impact of natural environment on business, climatic conditions, Topography, Geographical factors.

UNIT 4 8 Hours

Technological Environment – Meaning & features, Impact of Technology, Technology & Society, Management & Technology.

UNIT 5 12 Hours

Social & Political Environment – Social values, Tradition & customs, Culture. Political institutions, Legislature, Executive, Judiciary. Role of Government in Business. Rationale & Extent of state Intervention.

UNIT 6 10 Hours

Economic Environment – characteristics of Indian economy. Factors affecting economy, economic recourses – natural, Industrial & Technological. Impact of LPG on Indian Business.

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UNIT 7 4Hours

Government policies – Impact of Fiscal, monetary, EXIM policy & Industrial policy on business (latest policy measures)

REFERENCE BOOKS:1. Business Environment - FRANCHIS CHERINULLUM2. Business Environment - Dr. K. ASWATHAPPA3. Business Environment - S. ADIKARI4. Business Environment - K. CHIDAMBARAM

BBM I Semester 1.6 Quantitative Analysis

Unit 1. Set TheoryDefinition of set – representation of sets – types of sets – laws of sets – set operations – venn diagrams – business application of set theory

08 Hours

Unit 2. Matrices & Determinants Meaning and types of matrices – addition, subtraction, multiplication of two matrices - transpose of a matrix – minors and co-factors – inverse of a matrix – properties of determinants – evaluation of determinants (simple problems) – solving equations by Cramer’s Rule

14 HoursUnit 3. ProgressionsArithmetic Progressions - finding nth term of an AP – sum to ‘n’ terms – arithmetic mean – geometric progression – finding nth Term of a G.P. – sum to ‘n’ terms’ –geometric mean.

12 HoursUnit 4. Commercial ArithmeticSimple interest – Compound interest – bills discounting – true discount – bankers discount – banker gain – ratio & proportions

12 HoursUnit 5. Theory of Equations:Linear equations – quadratic equations – solutions of linear and quadratic equations- solutions of systems of linear equations in the two variables – business applications equations

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14 HoursSkill Development

Application problems on set theory Draw venn diagram of possible sets considering different features of your class Application problems on matrix algebraic Application problems on progressions Calculation of interest on monthly, quarterly and half yearly and annual basis Calculation of true discount, bankers discount and bankers gain assuming a

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

depositsBooks for reference :

1. Business Mathematics - Sanchetti & Kapoor2. Business Mathematics - Madappa & Sreedhara Rao3. Business Mathematics - Dorai Raj4. Quantitative Techniques - B.H. Suresh5. Commercial Arithmatic - Aggarwal

BBM – I Semester 1.7 BUSINESS DECISIONS

Unit -1 10 HoursIntroduction: Meaning of Decisions – Features & Importance – Basic Concepts of Business decisions – factors influencing business decisions

Unit -2 10 HoursDemand Forecasting: Meaning and significance Methods: a. Survey of Buyer’s intention.

b. collective opinion c. Trend projection d. Economic indicator

Demand forecasting for a new products – Demand forecasting least square methods (problems)Unit -3

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12 HoursProduction and cost analysis : Concepts of production function - Laws of returns of scale – Economics of scale.Cost concepts : Fixed and variable cost, Explicit an implicit cost Marginal and average cost opportunity cost - Problems on cost behaviorUnit -4 8 HoursMarket structure : Perfect competition, Monopoly, Monopolistic competition, Oligopoly, Duopoly – features.Unit -5 10 HoursPricing : Pricing policies – cost plus pricing, Marginal cost pricing – Illustrations & problemsUnit -6 10 HoursBusiness cycles : Stage of Business cycles – Effects of Business cycles – Measures to control business cycles.

Skill Development1. An Illustration on Calculations of opportunity cost and economic profit.2. Preparation of Questionnaire to elicit the opinion consumer durables and FMCG.3. Construction of Return of Scale curve.4. Separation of fixed and variable cost from total cost and deriving marginal cost

from total cost.

Book for reference

1. Managerial Economics - Varsheney & Maheswari2. Pricing strategies - Oxenfeidt3. Economic theory and operations - Baumol4. Marketing - Philip Kotler5. Cost Accounting - Nigam & Sharma6. Marketing - Rajan & Naiv7. Principles of Management - C.M. Prasad8. Financial Management - Khan & Jain

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II Semester

2.3 ORGANIZATIONAL BEHAVIOURUnit - 1Organizational Behavior : Meaning and Definition – Significance – scope – Nature of OB-Application of OB in Management – contributions of other disciplines.

08 HoursUnit – 2Perception of Attitude : Meaning and definitions – perceptual process-factors in influencing perception-Attitude : Meaning & Definition – components of Attitude – Attitude and Behavior – Attitude formation & its measurements.

10 HoursUnit – 3 Learning : Meaning & definition – Principles of learning – Reinforcement – observational learning – Cognitive learning OB modification Process – Reward systems.

10 HoursUnit -4Motivation : Meaning and definition – Nature – process – theories of Motivation – Maslow’s need Hierarchy theory – Herzberg’s two factor theory – Mcgregor’s x and y theory – Financial and Non-Financial incentives – Job Enrichment.

12 HoursUnit – 5Personality and Leadership : Determinants of Personality – Personality attributes influencing organization Behaviour – Leadership styles – Types of Leadership.

10 Hours

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

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10 Hours Skill DevelopmentList out the determinants of Personalities.List out the Determinants of perception.Out line the attributes of an Ideal leader.

Reference Books1. Organizational Behavior – V.S.P. Rao and Narayan2. Organizational Behavior – K. Aswathappa3. Organizational Behavior – Sharma and Gupta4. Organizational Behavior Behavior – Subba Rao

BBM II Semester2.4 Financial Accounting

Unit 1. ConsignmentMeaning of Consignment– proforma – accounts sales – problems on consignment (at cost price only) – normal loss and abnormal loss

15 HoursUnit 2.Royalty accounts – meaning – concepts – minimum rent – short workings – recoupment of short workings – sublease – problems on royalty accounts (Excluding sub lease)

10 HoursUnit 3.Hire Purchase – meaning – features – sale Vs Hire purchase – problems on hire purchase (excluding hire purchase & installment system – problems on installment system

10 HoursUnit 4.Insurance claims – calculation of loss of stock including average clause – preparation of statement of claims (excluding abnormal loss).

10 HoursUnit 5.Accounting Standards – Meaning – features - Listing of Indian & International accounting standards

12

5 HoursSkill Development :

Collection of proforma invoice and preparation of account sales with imaginary figures

Collection of hire purchase agreement and filling the same Calculation of cash price and interest under installment account Collection of specimen of fire insurance claim form

Books Recommended :1. Advanced Accounts Volume 1 - B.S. Raman2. Advanced Accounts - S.N. Maheshwari3. Financial Accounting - Anil Kumar, Mariyappa and Rajesh Kumar4. Basic Financial Accounting - S.P. Jain & Narang5. Advanced Accountancy - Shukla & Grewal6. Financial Accounting - R. Srinivasa Putty and H.R. Appannaiah

II Sem B.B.M. 2.5 LAW & PRACTICE OF BANKING

OBJECTIVES :UNIT -1 : Banker and Customer Introduction- Meaning of the terms – Banker and customer. General and Special relationship between banker and customer. (6 hrs)UNIT-2 :Types of Customers and Accounts Holders – Procedure and Practice in Opening and Operation the accounts of customers : Minors, Joint account Holders HUF. Partnership firms, Joint Stock Companies. (15 hrs)UNIT – 3Paying Banker : Meaning and Functions of Paying Banker – Protection to the paying Banker – Dishonour of cheques and consequence of Wrongful dishonor.

(12 hrs)UNIT – 4 Collecting BankerMeaning and functions of collecting Banker, Collecting Banker as Holder for value – payment – in due course.Different types of Endorsement and Forged Endorsements, Crossing of Cheques

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

UNIT – 6 BANK ADVANCES :- Principles of Bank Ledning ,- Forms of Bank Advances, Un secured and Secured Advances,- Non performing Assets (10 hrs )

Skill Development- Collect (Photo copy) of A/c opening form for SB a/c & current a/c.- Collect pay-in-slip for SB A/c & current A/c.- Draw a specimen of a cheque and a Demand Draft,- Draw different types of ‘Endorsements’ of cheques,- List customer Services offered by atteast 2 banks of your choice.

Books for Reference1. Maheshwari .S.N. : anking Law & Practice2. Lan Nigam .R.M. : aw & Practice of Banking3. Shekar .K.C. : Banking Theory Law & Practice4. Indian Institute of Publications : Commercial Banking Vol. 1,2 &3

II BBM Semester 2.6 Quantitative Analysis –II

Unit -1 : Statistics – Meaning – Definition – Scope – Importance – Function (2 hrs)

Unit-2 : Collection of data – Method of Collecting primary data. Classification and Tabulation. Graphs – Histogram, Ogive curves and pie chart

(6 hrs)Unit-3 : Measures of central Tendency – Types of averages – A.M. (Simple and weighted) – Median – Mode (without grouping ) – G.M. & H.M. (individual observations only) (14 hrs)

Unit -4 : Measures of Dispersion – Range – Q.D. – M.D. & S.D. Co-efficient of skewness 14

(Karl peason’s & Bowley’s Methods only) (14 hr)

Unit -5 : Correlation analysis – Meaning – Utility – Types – Karl Pearson’s Co-efficient correlation – Spearman’s Rank Correlation. Regression Analysis : Meaning , equations.

(14 hr)

Unit – 6 : Index Numbers – Meaning – Uses – Steps in construction of index Numbers – Simple and weighted Index Lasperres paasches fishers TRT & FRT. Construction of consumer price index – Aggregate expenditure method & family budget method.

(10 hr)Skill Development

1. Preparation of statistical table of students of your college showing course wise, class wise, section wise and sex wise.

2. Preparation of pie chart for central and state budgets. (5 heads)3. Taking the previous semester’s result of the student’s own class and finding

mean & median marks in two subjects and making comparison.4. Refer recent newspaper and take the stock prices of any two companies for a

period of 10 days & find which companies share is (1) More variable (2) More consistent

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

Books for Reference1. Statistical Method : S.P. Gupta2. Statistics : Sanchetti & Kapoor3. Statistics : D.N. Elbence4. Statistics : Pillai & Bagavathi5. Statistics : S.C. Gupta

III Semester BBM3.2 BUSINESS COMMUNICATION-1

15

UNIT –I 02 hrs.

Introductory : Meaning of Communication and Business Communication. Objectives of communication, Methods of communication ; Media of communication; Channels of communication; Barriers to communication.

UNIT –II 06 hrs.

Essential of a Business Letter : The qualities of a good business letter. The structure of a Business Letter; Layout of a Business Letter ;the indent form; the full block form the modified block form; the Semi-Block form; the hanging paragraph form; the NOMA form; types of business letters.

UNIT-III 12 hrs.

Purchase Letters : Enquiries – Replies to Enquiries – Orders – Replies to Orders – Complaints and adjustments.

UNIT-IV 10 hrs.

Sales Letters : Drafting of sales letters, Circular Letters and Status Enquiries, Circulars regarding :

a) Opening of a new branchb) Shifting the business to a new premisesc) Obtaining an agencyd) Changes in constitution of a firme) Admission an retirement of a partner.

SKILL DEVELOPMENTA minimum of 5 exercises to be record on Purchase and Sales correspondence.

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. Majumbar : Commercial Correspondence4. Urmila Rai : Commercial Correspondence5. Pink and Thomas : English Grammars, Composition and Correspondenc

BBM – III Semester3.3 CORPORATE ACCOUNTING

Unit 1. JOINT STOCK COMPANIES : Meaning , Essential Features – shares and Debentures (theory only)

04 hrs.16

Unit 2. ISSUE OF SHARES : Problems on issue and allotment of shares including issue to the vendors and promoters. Forfeiture and re-issue of shares.

10 hrs. Unit 3. FINAL ACCOUNTS OF JOINT STOCK COMPANIES : (Both manufacturing and trading companies). Preparation of final accounts as per the new regulations.

12 hrs.Unit 4. ACCOUNTING FOR AMALGAMATION (as per AS-14): Accounting under purchase and Merger Methods. Purchase consideration under Net Assets and Net Payments Method only. Journal Entries, and Ledger Accounts; preparation of Balance sheet after amalgamation (excluding inter company holdings)

24 hrs.Unit 5. INTERNAL RECONSTRUCTION : Meaning, Forms of Reconstruction, Capital Reduction Journal Entries for capital Reduction, Preparation of the Balance sheet after reconstruction.

10 hrs.

SKILL DEVELOPMENT :1. Collection of share application form.2. Collection of final accounts of a company.3. Chart showing different types of companies.4. Preparation of company Final Accounts with imaginary figures.5. Calculation of purchase consideration and its discharge under Net Assets and Net

payments Method.

Books Recommended1. Corporate Accounting - S.N. Maheswari2. Corporate Accounting –II - B.S. Raman3. Company Accounts - R.L. Gupta and Radhaswamy4. Corporating Accounting - Jain and Naragg5. Advanced Accounting - Shukla and Grewal6. Corporate Accounting - R. Srinivasa Putty, Appannaiah and Reddy7. Corporate Accounting - Anil Kumar, Rajesh Kumar and Mariyappa

BBM III Semester

17

Paper : 3.4 HUMAN RESOURCE MANAGEMENT OBJECTIVES :

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

UNIT –I HUMAN RESOURCE MANAGEMENT Meaning, importance, objectives, functions of HRM – Role HR managers –

Evolution of HRM, - HR organizational set up – HR systems.

UNIT -2 10 hrsRecruitment – Meaning, sources and methods. Steps in selection – Types of tests

and interviews. Induction and Placement – meaning and objectives.

UNIT -3 10 hrsTraining – Meaning, objectives, need and methods. Identification of training

needs. Promotion – Meaning, purpose, basis for promotion. Transfer – Meaning, reasons and types.

UNIT -4 10 hrsPerformance appraisal – Meaning, Objectives, methods and limitations. Wage and

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

UNIT -5 10 hrsJob evaluation – meaning, advantages, methods of job evaluation. Meaning of job

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

UNIT -6 12 hrsFatigue, monotony and boredom – meaning, causes and remedies. Industrial

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

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SKILL DEVELOPMENT : Visit any organization and analyze the personnel policies prevalent in the

organization and analyze the pros and cons.Students can go for a survey to understand the satisfaction level of employees on

HR policies in any organization and can submit a mini project.Draft a nage sheet of an organization with imaginary figures.

Books for reference1. Personnel Management - C.B. Mamoria2. Personnel Management - Ashwathappa3. Personnel Management and industrial relations - P.C. Tripathi4. Human Resource Management - P. Subbarao5. Human Resource Management - G.B. Gupta6. Human Resource Management - S.S. Khanka7. Personnel administration and Industrial relation - Dah Yoder8. Personnel administration and Industrial relation - Edwin flippo

III Sem BBM3.5 FINANCIAL MANAGEMENT

Unit – 1Financial Management : Meaning and Definition, Nature and Scope –

Objectives of Financial Management Role / functions of Financial manager. 10 hrs.

Unit – 2Time Value of Money : Present value – Future value (Simple problems only)

8 hrs.Unit – 3

Risk and Return : Meaning – types of Risks – Risk & Return Relations – Decisions areas involving risk and return (Theory only)

8 hrs.Unit – 4

Source of Finance : Short term and long term sources – Merits and Demerits of each source.

8 hrs.Unit – 5

Leverages : Meaning, importance, types – simple problems on operating, financial and combined leverages.

16 hrs.Unit – 6

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Capitalization : Meaning, Theories of capitalization. Over capitalization and under capitalization – meaning, causes and remedies.

10 hrs.

BOOKS for references:Fundamentals of Financial Management : James C. Van HorneFundamentals of Financial Management : Kahn and JainFundamentals of Financial Management : Maheswari .S.N.Fundamentals of Financial Management : I.M. PundeyFundamentals of Financial Management : R.K. Sharma & Shashi, K. Gupta

Skill Development1. Visit an organization & discuss and record functions of financial manager of that

organization.2. With the help of imaginary figures ascertain P.V. and F.V. 3. List out the areas where decisions are based on risk and return.4. With the help of imaginary figures compute operating, financial and combined,

operating, financial leverage. 5. With the help of financial statements of an organization identify whether it is over

capitalized or under capitalize

BBM III Semester3.6 SOFT SKILLS OF PERSONALITY DEVELOPMENT

Unit -1 5 hrs.

Attitudes :Types of Attitudes, Formation – importance of positive attitudes – steps in developing positive attitudes

Unit -2 10 hrs.

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

20

Unit -3 10 hrs.

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

Unit -4 5 hrs.

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

Unit -5 20 hrs.

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

Unit -6 10 hrs.

Emotional Intelligence : Emotional Intelligence – concepts and definitions – Elements of EI-Organizational Application audience – Exercises and analysis – conflict Management.

Interpersonal Relationships : Significance of interpersonal relationships in personal life – Tips to enhance interpersonal relationships / cross culture, ethnic groups, Team Building, Group dynamics.

Skill Development :21

Extempore speeches, just a minute. Conducting Stress Interviews. Creative Exercise, Role play.

Books for Reference :1. Public Speaking – Collins.2. Your Personal Pinnacle of Success - D.D. Sharma3. Self development - Devesh.

IV Semester BBM4.2 BUSINESS COMMUNICATION - II

Unit -I 10 hrs.Business LettersA) Collection Series _Letters to Customers Regarding Dues_Following.B) Letters to Banks Regarding Overdrafts.C) Letters to Insurance Companies Regarding Payment of Premium, Renewal of Insurance Policy Claims and Their Settlement.Unit -II 5 hrs.Personnel Correspondence :

A) Job Applications : Preparing Bio-Data / C V and Resume : Covering Letter for A Job application.

B) Letters Calling Candidates for Written Test, Drafting Interview Letters ; Appointment Letters.

C) Employee Disciplinary Matters; Show Cause Notice : Charge Sheets : Letters of Dismissal And Discharge.

Unit -III 5 hrs.

Inter-Departmental Communication : Internal Memos, Office Circulars, Office Orders Office Notes, Communication with Regional / Branch Offices.

22

Unit -IV 5 hrs.

Modern Communication Devices : Internet – Tele Conferening – Cellular Phones – E-Mail – Computers – Laptops – Wonr Processing – DTP – E – Commerce – Photo Copies. SKILL FOR REFERENCE :

1. R.O. Sharma and Krishna Mohan :Business Communication and Report Writing. TMH, NEW DELHI.

2. Ramesh and Pattana Setty : Effective Business English and Correspondence3. Majumdar : Commercial Correspondence4. Urmila Rai : Commercial Correspondence5. Pin and Thomas : English Grammars, Composition and Correspondence6. Madhukar : Business Communication.

BBM IV Semester 4.3 Cost Accounting

Objective : To familiarize the students with the costing terminology, principles and applications of costing methods, techniques to the business enterprises.Unit 1. Function, Scope, Cost concepts : 12 Hours Definition of cost, costing, cost accounting, and cost accountancy – limitations of financial accounting – distinctions between financial accounts and cost accounts – classification of cost – cost unit, cost centre – preparation of cost sheet – tender & quotations.Unit 2. Materials : 10 Hours Classification of materials – purchasing procedure – material control – Levels setting – EOQ – ABC Analysis – perpetual inventory system – periodical inventory system – JIT – function of stores department – bin card. Methods of pricing of material issues FIFO, LIFO, simple average and weighted average methods.

23

Unit 3. Labour Cost : 12 Hours Direct & indirect labour – time keeping and time booking – methods of remunerating labour – time rate and piece rate systems – Halsey and Rowan’s premium plan – idle time and over time : Meaning and treatment. Unit 4. Overheads : 14 Hours Classification of overheads – allocation and apportionment of overheads – basis of apportionment – primary distribution summary – secondary distribution summary (Repeated distribution method only) - Absorption of overheads (Machine hour rate only) Unit 5. Methods of Cost Accounting 16 Hours

a. Process Costing (excluding inter process profits, equivalent production, joint and by – products )

b. Contract Costing (simple problems only)

Skill Development : List methods of costing adopted by industries located in your region List materials consumed in any tow organizations of your choice Draw a specimen of purchase requisition format Draw specimen of bin-cards Draw specimen of stores ledger Draw specimen of wage sheet / pay roll with imaginary figures

Books for reference :1. SP Jain & KL Narang, Cost and Management Accounting2. Prabhu Dev, Cost Accounting3. Nigam, Theory and Techniques of Cost Accounting4. MY Khan & PK Jain, Management accounting5. B.M. Lall Nigam & I.C. Jain, Cost Accounting Principles and Practices6. Dr. S.N. Maheswari, Elements of Management accounting7. Edward B Deakin & Michael W Maher, Cost Accounting 8. Jawahar Lal, Cost Accounting9. M.N. Arora, Cost Accounting

24

4.4 MARKETING MANAGEMENTUNIT -1

1. Introduction : Meaning – definition – Nature – Scope – Function of Marketing – Concepts of Marketing – Approaches to study of Marketing – Marketing mix. 8 hrs.

2. Marketing Environment : Elements of Micro and Macro Environment – Market Segmentation – Basis for Segmentation. 8 hrs.

3. Consumer Behavior : Consumer concept – Buyer – Customer – factors influencing consumer Behavior Buying decision making process. 8 hrs.

4. Product : Types of Products – Product Mix – Product – Life cycle – New Product development – Packaging Branding, Labeling (for meaning only) 10 hrs.

5. Pricing : Price – Factors influencing pricing – pricing policy – methods of pricing. 8 hrs.

6. a. Promotion : Promotion mix – Advertising – Sales Promotion publicity – personnel selling – Public Relations.

b. Channels of distribution : Physical distribution – Types of channels – factors in influencing channel decision. 18 hrs.

Reference :1. Principles of Marketing - Philiph Kotler2. Marketing Management - Ramaswamy and Namakumari3. Marketing Management - Karunakaran4. Marketing Management - Chunawala5. Marketing Management - J.C. Gandhi

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

25

VI Semester BBM4.5 Production & Operations Management

Chapter – 1 : Introduction : Meaning & Definition, Scope Nature of Production & Operations Management. (4 hours)Chapter – 2 : Plan Location & Plant Layout : Meaning and definitions Factors affecting Location. Principles of plant location. Cost factor in Location – rural & urban criteria. Principles of Plan Layout : Space requirement Organization of Physical facilities : Building, Sanitation, Lighting, Air Conditioning, Safety, etc. Industrial Automation : Meaning & advantage, CAD, CAM, CIM (Concepts only)

(12 hrs)Chapter -3 : Production Planning & Control : Meaning & Definition. Objectived of PPC, Process of PPC, Capacity Planning, Controlling, Schedulling, Routing.

(10 hours)26

Chapter – 4 : Quality Control : Meaning & Definition of Quality & Quality Control. Quality Management. Control charts, Acceptance Sampling Procedures. Quality circle, Total Quality Management., ISO criterias. PERT & CPM (in brief)Time & Motion study : (Meaning only) (12 hours)Chapter -5 : Materials Management : Meaning & Definition.Purchasing, Selection of Suppliers, Inventory Mgt. Materials Handing, equipments Selection.Criterias : Standardization, Codification, Simplification. Inventory Control, Value anlaysis, Value Engineering & ergonomics. (12 hours)Chapter – 6 : Maintenance Mgt. : Meaning & Definition, Types Break down, Spares Planning & Control, preventive roution relative advantages. Maintenance scheduling. Modern Scientific Maintenance methodsIndustrial Waste Management : Scrap Surplus disposal, solvage & recovery.

(10 hours)

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

Books for Reference :Production & Operation Management : S.N. CharyProduction & Operation Management : K. AswathappaProduction Management : K.K. AhujaProduction Management : L.N. AgarwalProduction Management : C.N. Sonhaki

27

IV Sem BBMCORPORATE LAW

Paper 4.6

UNIT – 1 : Joint – Stock Companiesa) Nature of Company, Meaning & Definition of Company – Characteristics of

Company, Scope of Corporate Law, Salient Features.b) Kinds of Companies :- Limited & Un Limited, Private & Public, Statutory

Companies.(8 hours)

UNIT -2 : Formation of Company a) Formation of Company : Promotion, Incorporation, Capital Subscription,

Shares – Law relating to transmission of Shares & transfers.Commencement of Business

b) Basic Documents : Memorandum of Association, Articles of Association, Preparation prospectus – statement in liers of prospectus, Certificate of Incorporation, Certificate of Commencement of Business.

UNIT -3 : Corporate Law on Meetings Requisites of a valid meeting, statutory meeting Annual General Body Meeting.

Extra – ordinary Meeting.- Meetings of Board of Directors.- Resolutions – Ordinary & Special.

UNIT – 4 : Securities & Exchange Board of India Objects, Provisions, Establishment of the SEBI Guidances on Issue of Shares & Debentures.

UNIT – 5 : Winding up Proceedings, Modes of Winding up.

28

Skill Development : 1. Drafting of Memorandum of Association, Share certificate, Resolution, Minutes,

Meeting Notice.2. Organizing mock – meeting of Board of Directors, Recording of Proceedings.3. Prepare a list of SEBI Guidelines with regard to IPO, Listing of Securities.

Book for Reference :1. Elements of Co., Law - Reddy & Appannaiah2. Principles of Co., Law - M.C. Shukla3. Lectures on Company Law - Shah4. Business Law - N.D. Kapoor5. Company Law - S.C. Kuchhel

V Semester BBM

5.1 Services Management

Objectives :- To familiarize students with different services and prepare them with requisite skills to manage these services.Unit – 1 10 HoursIntroduction – Meaning & Definitions of Services – Characteristic features of services – Types & Classification – Differences between goods and services – growth of service sector – Role of Services in an Economy.Unit – 2 12 HoursTourism Management : Introduction – Concepts – Nature and Significance of Tourism – Impact of Tourism – Market segmentation in Tourism – Tourism Packages, Management of Travel Service : Role of Travel Agencies & Travel Organisations – Tour operations – Tourist Guide – Modes of Transportation – Airlines, Water, Road & Railway.Management of Hotel Industry : Hotels, facilities – The Guest Cycle – Classification of Hotels, marketing mix in HotelUnit – 3 10 HoursHealth Care Services : Introduction to Hospitals – Development of Hospitals – Facilities – Personnel Administration – Types of Hospitals – Hospital Service Extensions – Pharma, Midwife, Marketing of Medical Transcription.Unit - 4 10 HoursInsurance Services : Meaning and Definitions – Nature Principles of Insurance – Types of Insurance – Life Insurance – General Insurance – Fire, Marine – IRDA Guidelines on Insurance business.Unit – 5 10 HoursHire Purchase and Leasing : Meaning and Definitions – Nature – Types – Documents and Procedures.Leasing : Meaning & Definition – Nature – Types – Documents and Procedures.Unit – 6 8 Hours

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Mutual Funds Services & Chit fund – Meaning & Definitions – Nature – Types of Mutual funds & Chit funds.

Skill Development :1. Visit a hotel and give an account of facilities provided to tourist.2. Interact with a tour operator and try to understand the elements of tourism management.3. Outline the proforma of Medical Transcription.4. List out different Health Care Services.5. Visit a Hospital and write a note on Hospital Administration.6. Develop a Tourism package for 3 / 7 / 15 days.

Books for Reference :

1. Shankar Ravi - Services Management2. Lovelock, Christopher - Services Marketing3. Dr. Shajahan. S. - Services Marketing (Concept, Practice & Cases)4. Vasanthi, Venugopal & Raghu.V.N.- Services Marketing5. Taxmann - Banking Law and Practice6. Vasanth Desai - Indian Financial System7. Venkataramana - Services Management

V Semester BBM

5.2 Income Tax

Objective : To enable the students to understand various provisions of Income Tax Act pertaining to computation of Income.

Unit – 1 Introduction 6 HoursBrief history of Income Tax in India, Definitions , Basic concepts – Income, Agriculture Income - Person – U/s 2 (31) , Assessee – Assessment - Assessment year – Previous year – Income – Heads of Income – Gross Total Income – Total Income.

Unit - 2 Residential Status and Incidence of Tax 6 HoursDetermination of residential status of Individual only – Incidence of Tax - Exempted Income U/s 10

Unit - 3 Income from Salary & House Property 24 HoursComputation of Income from Salary (Excluding retirement benefits) Simple problems, Income from House Property – Introduction – Annual value under different situations – Deductions under section -24, Simple Problems.

Unit - 4 Income from Business / Profession 14 HoursComputation of Profits and gains from business and profession ( Excluding Under - valuation’s and Overvaluation of Stock Problems ) .

Unit - 5 Income from Capital Gains 05 HoursMeaning - Types of Capital Gains – capital assets ( Theory only )

30

Unit - 6 Set-off and Carry Forward of 05 HoursSet off and carry forward of losses – Deductions from gross total income u/s 80C, 80E, 80G.

Skill Development : Filling up Form – 16. Filling up ITR – I Form. Preparing perquisites Chart. Preparing Exempted Incomes Chart.

Suggested Readings :

1. Income Tax Law & Accounts – Dr. H.C. Meharotra2. Income Tax – Gour & Narang3. Income Tax Law & Practice – Maheashchandra & Goyal4. Income Tax – Dr. Vinod K. Singhania5. Law & Practice of Income Tax – Dinakar Pagare.

V Semester BBM

5.3 Management Accounting

Objective : To expose the students to the management accounting methods and techniques used in practice for decision making.

Unit - 1 Introduction to Management Accounting : 10 HoursMeaning, Definition - Nature – Objectives / Functions – Scope - Financial accounting Vs Management accounting Vs Cost accounting – Limitations of Management accounting.

Unit - 2 Financial Statement Analysis & Interpretation : 8 HoursMeaning – Objectives – Uses and Users of financial statements – Techniques – Comparative, common size and trend analysis.

Unit – 3 Ratio Analysis : 10 HoursMeaning – Significance – Classification of ratios – Liquidity, Solvency activity and Profitability ratios – Limitations of ratio analysis (Simple problems)

Unit - 4 Funds Flow Statement : 12 HoursMeaning – Sources and application of Funds – Uses and Limitations of Funds flow statement – Preparation of funds flow statement.

Unit - 5 Cash Flow Statement : 12 HoursMeaning – Uses and Limitations of Cash flow statement – Differences between Cash flow and Funds flow statements – Preparation of Cash flow statement (As per AS – 3 revised)

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Unit - 6 Marginal Costing : 8 HoursMeaning of marginal cost, marginal costing – Uses and limitations of marginal costing – C-V-P analysis (Algebraic method only)

Skill Development :

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

Books for Reference :

1. Cost and Management Accounting – J. Made Gowda2. Cost and Management Accounting – Jain and Narang3. Management Accounting – Sharma and Shashi Gupta4. Management Accounting Tools and Techniques – Vinayakam5. Management Accounting – Prabhakara Rao6. Management Accounting – B.S. Raman7. M.A. Sahab, Management Accounting8. I.M. Pandey, Management Accounting9. Reddy & Appannaiah, Essential of Management Accounting.

V Semester BBM

5.4 Business Research Methods

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

Unit – I 8 HoursIntroduction – Research – Meaning and Definition – Objectives – Scientific method – Essential features. Types of Research, Steps in Research. Business Research and its Importance

Unit – II 8 HoursResearch Problem : Defining Research problem – Meaning – Issues involved in selecting the problem – steps involved in Defining the problem - Techniques involved in defining the problem.

Unit – III 10 HoursResearch Design – Meaning – Need for Research Design – Features – Important concepts relating in research design .

Unit – IV 12 HoursSampling : Meaning – need – census and sample survey – sampling designs – Probability sampling – (Simple random, systematic, Stratified, cluster, area multistage, sequential sampling methods).

Unit – V 12 Hours

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Data Collection and Processing : meaning and types of data, Collection of Primary Data – Collection of data through questionnaire and interview schedules – Secondary Data – Qualitative techniques of Data, – Interviews, Observations, Tabulation of data.

Unit – VI 10 HoursAnalysis and Interpretation of Data and Research Reporting: Meaning of Interpretation – Techniques of Interpretation – Significance of Report writing – Types of Reports – Precautions to be taken while writing research report.

Books for Reference :

1. O.R. Krishnaswami – Research Methodology.2. C.R. Kothari - Research Methodology.3. Donald Kooper - Research Methodology.4. Sadhu Singh - Research Methodology.

Skill Development :

1. Illustrate different types of samples with examples.2. Construct a questionnaire for collection of primary data keeping in mind the topic chosen for research.3. Narrate your experience using observation techniques.4. Collect data about the topic from at least 10 respondents and Tabulate the data from this questionnaire.

V Semester BBM

5.5 Entrepreneurship and Small Business Management

Objective : To develop entrepreneurship qualities among students and expose them to the various aspects of SSIs.

Unit – 1 10 Hours

Entrepreneur – Meaning – Definition – Characteristics – Types and Functions, Entrepreneurship – Women entrepreneurs & their problems.

Unit – 2 10 Hours

Legal formalities in starting an enterprise. Entrepreneurial environment – Political – Social – Economic – Legal – Cultural and Technological, Feasibility Study.

Unit – 3 10 Hours

Small Business – Meaning – Characteristics – Types. Small Scale Industries – Definition, Characteristics – Role of Small Scale Industries in the economic development.

Unit – 4 12 Hours

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

Unit – 5 10 Hours

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

Unit – 6 8 Hours

Problems of Small Scale Industries in the area of Production – Finance – Marketing & HR.

Skill Development :

1. Make a list of 10 SS Units and Collect information about nature, location, capital, number of employees and future plan.

2. Visit DIC and list out various incentives schemes of State and Central Govt.3. Visit any two small Scale Industries and list out their problems.4. Visit an agricultural entrepreneur and write a detailed report on his entrepreneurial activities.

Book for Reference :

1. Small Business Management & Entrepreneurship - Renu Aoora2. Dynamics of Entrepreneurship - Vasu Desai3. Entrepreneurship and Small Business Management - Reddy, Appannaiah & others.4. Entrepreneurship and Small Business Management - C.V.S. Murthy

V Semester BBM

HRM Group

5.6 Human Resource Development (Paper 1)

Objective : To object is to familiarize the students about impact of business challenges on the H.R. Functions.

Unit - 1 Human Resource Development 6 HoursMeaning – importance – objectives - scope

Unit - 2 Training 12 HoursImportance – Objectives of training – Meaning, objectives of orientation – Differences between orientation & training – Process of training – Methods of training (Off the job training – Lectures – Case study – Role play ; On the job training – Job instructions – Vestibule training – Simulation – Apprenticeship)

Unit - 3 Performance Appraisal : 8 Hours

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Importance and objectives of performance appraisal – approaches to performance appraisal – tools for performance appraisal – evaluation and problems on appraisal – how to make performance appraisal a success.

Unit - 4 Management Development : 8 HoursPurpose and Objectives – Factors inhibiting management development – Pedagogical approaches to & techniques of management development – On the job techniques (Under study assignment – attachment methods – Off the job techniques (Sensitivity training and survey feedback).

Unit - 5 Organizational Development : 8 HoursMeaning and definition of OD – Characteristics – Goals of OD – Benefits and limitations of OD – Process of OD programme.

Unit - 6 Managing Quality and Productivity : 8 HoursAlternative work arrangement – Using quality circle programmes – TQM programmes – IT & HR – attitude survey – creating self directed team – empowering team work – extending participative decision making – HR & business process re-engineering.

Skill Development :Visit any organization and study how HRD is implemented in that organization.

Books for reference :

1. HRM - Dr. Ashwatappa. K.2. HRD - Dr. P Subba Rao3. HRM - Gary Dessier4. HRM - Dr. Sharma and Shahsi K Gupta

V Semester BBM

5.7 Industrial Relations (Paper 2)

Objective :

Unit - 1 Introduction to Industrial Relations 8 HoursDefinition & Meaning – Factors of Industrial relations – Importance & objectives of Industrial relations – Approaches to Industrial relations.

Unit - 2 Indian Trade Union Movement 8 HoursNature of Trade Union – Functions – Importance of Trade Union – Reasons for employees to join Trade Unions – Problems of Trade Unions and Remedies – Trade Union Act 1926 – Trends in Trade Union movements of India.

Unit - 3 Collective Bargaining 12 HoursMeaning and Definition of collective bargaining – pre-requisites for collective bargaining – the collective bargaining process – principles of collective bargaining – essential conditions for the success of collective bargaining – collective bargaining in India.

Unit - 4 Grievance Handling and Industrial Discipline 8 Hours35

Concepts – Causes of grievance procedure for settlement – Indiscipline / misconduct – causes of misconduct – types of punishment under standing order.

Unit - 5 Industrial Disputes 12 HoursMeaning of Industrial conflicts – Causes of Industrial conflicts – Types of Industrial conflicts – strikes and lock outs – Machinery for resolving industrial disputes under the Industrial Disputes Act 1947 – Arbitration – Adjudication – Prevention of Industrial conflicts – approaches to settlement of industrial conflicts.

Unit - 6 Collaboration & Workers Participation in Management 12 HoursBasis of Collaboration – Interventions for collaboration – Meaning of workers participation in management – Concepts and objectives of workers participation in management – growth and development of workers participation in management – types of workers participation in management.

Skill Development :

Learn the procedure involved in settling industrial disputes by visiting any organization of students choice.

Books for Reference :

1. Personnel Management and IR – Daver2. Industrial Relations – Sharma A.N.3. Industrial Relations – Ahuja4. Personnel Management & IR – Biswanath Ghosh

V Semester BBM

Marketing Group

5.6 Product and Brand Management (Paper 1)

Unit – 1 Introduction 12 Hours Product - Meaning and Features of Product - Levels of Products – Classification of Product – Product mix – Product line, width and depth – Functions of Product Management.

Unit – 2 Product Planning 12 HoursOrganization for New product Planning and development – process of new product development – strategies to be adopted for different stages of product life cycle.

Unit – 3 Marketing information system 10 HoursComponents of marketing information system – Internal records – Marketing Intelligence – Marketing Research - Marketing Research Process. Unit – 4 Branding 10 HoursBrand – Branding – Importance of Branding–Types of Brands – Attributes of a good brand name – Brand positioning and extension.

36

Unit – 5 Brand Management 06 HoursBrand equity – Brand Evaluation – Global brands.

Unit – 6 Packing and Labeling 10 HoursPacking and Packaging importance and functions of packaging – Types of packing determinants of packing – Packing and environmental issues.

Reference Books :

1.Channawalla - Product and Brand Management2.Phelik Kotter - Marketing Management3.Ramanujan and Majumdar- Product Management4.Ashwathappa - Product Management

Skill Development

1. Identify the Global brands and evaluate their properties.2. Compare any two brands of fast moving cars in India.3. Study the brand awareness of Toothpaste and mobile phones in your locality.4. Study the utility element of household gadgets like Washing Machine, Refrigerator, Vacuum cleaner.5. Survey a few sales men of any durable and evaluate their product knowledge.6. Develop a project to reduce the use of non-biodegradable packing materials.

V Semester BBM

5.7 Sales and Distribution Management (Paper 2)

Unit – 1 Sales Management 10 HoursSales Management – Meaning – Definition - , Scope of SDM, Characteristics features of Modern Sales Management- Selling – approaches to selling salesmanship – Qualities of good salesman – organizations of sales department

Unit – 2 Sales Force Management 12 HoursMeaning & Definition, Recruitment – Selection – Training and compensation of Sales force – Sales tertiary and Quota fixation – Evaluation of performance of sales force.

Unit – 3 Sales Forecasting 08 HoursMeaning & Definition - Importance – Methods and Techniques of sales forecasting – Methods of sales forecasting (only theory)

Unit – 4 Distribution Management 10 Hours

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Designing channels – Compensation for channel members – Role of marketing intermediaries – IT application in channel decisions.

Unit – 5 Supply Chain Management 10 HoursMeaning & Definition - Importance and functions – Types of transportation – Factors influencing the transportation decisions.

Unit – 6 Retailing 10 HoursMeaning & Definition - Types of Retailing, Problems of Retailing corporate retailing – Retailing in India.

Reference :1.Verma & Agarwal – Sales Management2.Acharya – Field and Sales Management3.Chunwalla – Sales Management4.Philip Kotler – Principles of Management

Skill Development :1. Visit an organization and prepare note on their selling and distribution system.

2. Develop a proforma of a salesman tour man.

3. Survey the online buyers/consumer of any product.

4. Study the supply chain management of any manufacturing organization.

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

6. Forecast the sales of any consumer goods in your area.

V Semester BBM

Financial Group

5.6 Financial Decisions (Paper 1)

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

Unit – 2 12 HoursCost of Capital : Meaning – Significance – Computation of cost of Equity – Equity – Preference – Debt and retained earning – Computation of weighted average cost of capital- Problems on cost of Capital.

Unit – 3 10 Hours38

Capital Structure : Meaning and definition, Assumption – Theories of capital structure – NI and NOI (Durand’s) approaches – Simple Problems.

Unit – 4 10 HoursPlanning the Capital Structure : EPS – EBIT Analysis – ROI and ROE Analysis – Problems involving Decision making.Unit – 5 10 HoursCapital Budgeting : Meaning – Importance and Techniques – Discounting and Non-discounting – PBP – NPV – IRR – ARR – PI. Simple Problems

Unit – 6 06 HoursDividend Policy : Meaning and Types – Factors influencing dividend policy – Walter’s and Gordon’s Model. Simple Problems – Walter and Gorden Model

Books for Reference :Fundamentals of Financial Management : James C. Van HonneFundamentals of Financial Management : Kahn and JainFundamentals of Financial Management : Maheswari. S.N.Fundamentals of Financial Management : I.M. PandeyFundamentals of Financial Management : R.K. Sharma & Shashi K. Gupta.Skill Development 1. List out the crucial areas where the financial manager has to take the decisions.

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

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

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

5. With the help of imaginary figures evaluate any two projects under IRR and PI methods

V Semester BBM

5.7 Working Capital Management (Paper 2)

Unit – 1 10 HoursWorking Capital: Meaning – Concept – TypesWorking Capital Management: Excess – Inadequate and Optimum Working Capital.

Unit – 2 08 HoursDeterminants of Working Capital – Finance mix in working capital – Estimation of Working capital requirements. Problems on estimation of working Capital

Unit – 3 12 HoursManagement of Inventory: Meaning of Inventory – Objectives of holding inventory – Inventory costs EOQ and Reorder level – Buffer stock – Cost of Stock and opportunity cost (Theory only). Determination of size of receivables.

Unit – 4 10 Hours

39

Management of Receivables: Meaning – Features – Credit variables – Credit period, Credit standards, discount, Credit collection policy, ageing of receivables, evaluation of credit policy.

Unit – 5 12 HoursManagement of Cash: Meaning – Motive of holding cash – Techniques of Cash Management – Inflows and outflows. Preparation of Cash Budgets. Unit – 6 08 HoursManagement of Marketable securities – Meaning – Factors determining the investment – Avenues of investments.

Books for Reference :

1. Reading in Working Capital Managements – J. Smith2. Working Capital Managements – Perry Swamy3. Fundamentals of Financial Management – Maheswari. S.N.4. Fundamentals of Financial Management – I.M. Pundey5. Fundamentals of Financial Management – R.K. Sharma & Shashi.K.Gupta.

Skill Development

1. With the help of Annual Reports of any organization compute working capital.2. With the help of imaginary figures prepare an ABC plan.3. Visit an organization of your choice and discuss and record credit collection efforts.4. With the imaginary figures prepare cash budget.5. Make a list of various marketable securities.

B.COM. COURSE SUBJECT MATRIX :SEMESTER SCHEME OF EXAMINATION : B.COM. COURSE

40

SEMNO.

PAPER

NO.TITLE OF THE PAPER

LECTURE

HOURSMARKS TOTA

LUE I/A

I

1.1LANGUAGE :IKANNADA / SANSKRIT / URDU / TAMIL / TELUGU / ADDITIONAL / ENGLISH / MARATHI / HINDI

04 80 20 100

1.2 LANGUAGE –II : ENLGISH 04 80 20 1001.3 PRINCIPLES OF MANAGEMENT 04 80 20 1001.4 FINANCIAL ACCOUNTING –I 04 80 20 1001.5 BUSINESS ENVIRONEMNT 04 80 20 1001.6 QUANTITATIVE ANALYSIS -I 04 80 20 100

TOTAL 24 480 120

600

II

2.1LANGUAGE : IKANNADA / SANKSRIT / URDU / TAMIL / TELUGU / ADDITIONAL / ENGLISH / MARATHI / HINDI

04 80 20 100

2.2 LANGUAGE – II : ENGLISH 04 80 20 1002.3 MARKETING 04 80 20 1002.4 FINANCIAL ACCOUNTING –II 04 80 20 1002.5 MARKET STRUCTURE & COST

ANALYSIS04 80 20 100

2.6 QUANTITATIVE ANALYSIS –II 04 80 20 1002.7 ENVIRONMENTAL STUDIES 04 80 20 100

TOTAL 28 560 140

700

III

3.1LANGUAGE : IKANNADA / SANKSRIT / URDU / TAMIL / TELUGU / ADDITIONAL / ENGLISH / MARATHI / HINDI

04 80 20 100

3.2 ENGLISH AND BUSINESS COMMUNICATION

04 80 20 100

3.3 CORPORATE ACCOUNTING –I 04 80 20 1003.4 INDIAN CORPORATE LAW 04 80 20 1003.5 INDIAN FINANCIAL SYSTEM 04 80 20 1003.6 COST AND MANAGEMENT

ACCOUNTING-I04 80 20 100

3.7 COMPUTER FUNDAMENTALS 04 80 20 100

TOTAL 28 560 140

700

IV

4.1

LANGUAGE : IKANNADA / SANKSRIT / URDU / TAMIL / TELUGU / ADDITIONAL / ENGLISH / MARATHI / HINDI(INCLUDING COMMUNICATION)

04 80 20 100

4.2 ENGLISH AND BUSINESS 04 80 20 10041

COMMUNICATION 4.3 CORPORATE ACCOUNTING –II 04 80 20 1004.4 COMPUTER APPLICATION IN

BUSINESS04 80 20 100

4.5 FINANCIAL MANAGEMENT 04 80 20 1004.6 COST AND MANAGEMENT

ACCOUNTING –II04 80 20 100

4.7 INDIAN CONSTITUTION 04 80 20 100TOTAL 28 560 14

0700

V

5.1 INCOME TAX –I 04 80 20 1005.2 LAW AND PRACTICE OF BANKING 04 80 20 1005.3 ENTREPRENEURIAL

DEVELOPMENT04 80 20 100

5.4 SOFT SKILLS FOR PERSONALITY DEVELOPMENT

04 80 20 100

5.5 AUDITING 04 80 20 1005.6 ELECTIVE PAPER –I 04 80 20 1005.7 ELECTIVE PAPER –II 04 80 20 100

TOTAL 28 560 140

700

VI

6.1 INCOME TAX –II 04 80 20 1006.2 INTERNATIONAL BUSINESS 04 80 20 1006.3 BUSINESS LAWS 04 80 20 1006.4 PRINCIPLES OF INSURANCE 04 80 20 1006.5 ELECTIVE PAPER –III 04 80 20 1006.6 ELECTIVE PAPER - IV 04 80 20 100

TOTAL 28 560 140

700

UE – UNIVERSITY EXAMI/A – INTERNAL ASSESMENT

ELECTIVE PAPERS

ELECTIVE – I : ACCOUNTING GROUPELECTIVE –II : FINANCE GROUPELECTIVE – III : MARKETING GROUPELECTIVE – IV : TAXATION GROUPELECTIVE – V : ACCOUNTING AND FINANCE GROUPELECTIVE – VI : INSURANCE GRUOP

ELECTIVE – I : ACCOUNTING GROUP

- ADVANCED FINANCIAL ACCOUNTING - MANAGEMENT ACCOUNTING

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- ACCOUNTING INFORMATION SYSTEM- ACCOUNTING THEORY

ELECTIVE –II : FINANCE GROUP

- SECURITES ANALYSIS AND PORTFOLIO MANAGEMENT - FIANANCIAL MARKETS- CORPORATE FINANCIAL POLICY- FIANCIAL SERVICES

ELECTIVE –III: MARKETING GROUP

- RETAIL MARKETING- AGRICULTURAL BUSINESS MANAGEMENT- SERVICES MARKETING- ADVERTISING AND MEDIA MANAGEMENT-

ELECTIVE – IV : TAXATION GROUP- DIRECT TAXES- COMMERCIAL TAXES- CENTRAL EXCISE AND CUSTOMS- TAX MANAGEMENT

ELECTIVE – V : ACCOUNTING AND FINANCE GROUP1. ADVANCED FINANCIAL ACCOUNTING2. ADVANCED FINANCIAL MANAGEMENT3. MANAGEMENT ACCOUNTING4. FINANCIAL MARKETS & SERVICES

ELECTIVE – VI : INSURANCE GROUP

1. PRINCIPLES OF GENERAL INSURANCE2. PRINCIPLES OF LIFE INSURANCE3. LEGAL ASPECTS OF INSURANCE BUSINESS4. MARKETING OF INSURANCE SERVICES

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Ist Semester B.Com.1.3 : Principles of Management

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

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

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

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

Unit – IV : Directing : 12 Hrs.Meaning and Nature of directing – Leadership styles – Motivation theories (Maslows, Herzberg, Mc. Gregors X & Y theory)Co- ordination : Meaning and importance

Unit – V : Controlling : 10 Hrs.Meaning & Steps in controlling – essentials of sound control system.Skill Development

1. Type of organization chart (structure)2. Chart on staffing3. Chart on source of recruitment4. Graphic representation of Maslow’s theory5. Control process chart

Books for reference1. Essential of Management - S.C. Saxena

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2. Principle of Management - L.M. Prasad3. Principle of Management - C.B. Gupta4. Principle of Management- Davar5. Principle of Management - Reddy & Appannaiah

I Semester B.Com.1.4 Financial Accounting –I

Objective : To familiaries the students with basic concepts of Accounts, Application & skills in different areas.

Unit –I 06 Hrs.Introduction to Financial Accounting Meaning and Importance – Principles of Double Entry system Accounting Principles (GAAPs) concepts and conventions.

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

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

Unit – IV Hire purchase and installment purchase system 18 Hrs.

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

Unit – V : Royalty accounts 12 Hrs.Meaning of royalty, lessor, lessee, minimum rent, short working, re-coupment of short workings. Preparation of minimum rent account. Journal entries and ledger accounts in the books of lessee (including minimum rent account and excluding sub Lease)

Skill Development1. Drafting of amalgamation conditions in a given situation2. Calculation of PC under different method3. Collection and recording of Hire Purchase agreement4. Ascertainment of interest and cash price under hire purchase System5. Collection and recording of royalty agreement.

Book for reference 1. Jain & Narang – Financial Accounting2. B.S. Raman – Financial accounting3. Anil Kumar, Mariyappa & Others – Financial accounting4. R. Srinivas Putty, HR Appannaiah & Reddy – Financial Accounting –I5. P.C. Thulasian- Introduction to accounting6. R.L. Gupta & M. Radaswamy – Advanced accounting7. Financial Accounting – B.R. Ananthan, R. Srinivas Putty, H.R. Appannaiah

B.Com I Semester1.5 Business Environment

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

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

Unit -2 : 10 Hrs.Natural EnvironmentMeaning & influence on Business

Unit – 3 : 10 Hrs.Economic environment:Characteristics of Indian economy, factor affecting economy, economic resources Impact of LPG,on Indian business

Unit- 4 : 12 Hrs.Legal environment :Impact of fiscal, monetary policy, exim policy & industrial policy on business (latest policy measures)

Unit – 5 : Technological Environment : 10 Hrs.Meaning, features; impact of technology on business; management of technology

Unit – 6 : Global Environment : 10 Hrs.Nature of Globalization, challenges of international business. Strategies, for going global, W.T.O. & Trading block (in brief)

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Skill development 1) Identify natural / economic features of your region & analyze how do they

aeffect the business.2) Identify various regulatory authorities affecting the business.3) List out the MNCs operating in your state4) State the highlights of recent union budget affecting the business5) List the social & cultural factors impacting the business in your area.

Books for References :1. Business environment – Francis cherunilum2. Essentials of Business environment – Ashwathappa3. Business environment & policy – J. Madegowda4. Economic environment of Business – Adhikari5. Business environment – P. Subba Rao

I Semester B.Com.1.6 Quantitative Analysis –I

Objective : To provide basic knowledge of quantitative tools are to enable students to take business decisions.

Unit -1 : 10 Hrs.Meaning, Definitions, Functions &Limitations of Statistics. Collection of Primary & Secondary data, Classification & formation of Frequency Distribution.

Unit – 2 : 20 Hrs.Measures of Central Tendency : Mean, Median, Mode, G.M. &H.M. (only Individual observation in case of GM and HM)Unit -3 : 15 Hrs.Measures of variation : Range, Q.D., M.D. & S.D., Coefficient of variation.Unit -4 : 8 Hrs.

a) Number system : Natural numbers, Integers, Rational numbers, Irrational numbers, Real number, Prime number, HCF and LCM, Relation between LCM & HCF.

b) Theory of Equations : Meaning, Degree of an Equation, Quadratic Equations, Linear Equations, Solutions of Linear Equations in two variables (simple problems only)

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Unit – 5 : 7 Hrs.Progressions : Arithmetic progressions, Geometric Progression, Formulae for ‘n’ term of an A.P. & G.P. Sum of a number of terms in A.P. & G.P. – Simple problems.

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

1. Preparation of Model Questionnaire.2. Charts showing classification of data.3. Collection of data and computation of averages4. 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 Methods2. Dr. B.N. Gupta – Statistics3. C.B. Gupta – Statistics4. Dr. Sanchti Kapoor – Business Mathematics & Statistics5. Chikkodi & B.G. Sathyaprasad – Business Statistics6. Saha – Mathematics for Cost Accountants.

II Semester B.Com.2.3 MARKETING

Objective : To help students to understand the concepts of marketing & its applications. Also expose the students to the latest trends in Mtkg.

Unit – 1 : 14 Hrs.Introduction to Marketing : Definition, nature, scope and importance of marketing. Approaches to the study of Marketing. Traditional and modern concepts of marketing. Functions of Marketing, Marketing mix-Elements of Marketing mix. Market segmentation – Bases, requisites of sound marketing segmentation.

Unit – 2 : 14 Hrs.Product : Classification, product mix, product line, product addition, diversification and deletion. Product life cycle, product planning, New Product development process. Branding and packaging (Meaning).

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Unit – 3 : 7 Hrs.Pricing – Objectives, price determination, factors influencing pricing, methods of pricing, pricing policies and strategies.Unit – 4 : 10 hrs.Channels of Distribution – Definition, need – types and selection, channel decision, factors affecting channels.

Unit – 5 : 9 Hrs.Promotion – Nature & Importance of promotion, promotional methods, Advertising decisions, sales promotion, public relations, Direct selling, Advertising copy, evaluation of advertising, Personal selling & Sales promotion.

Unit – 6 : 6 Hrs.Recent Trends in Marketing – e- business, event Management (Meaning) – Tele- Marketing, M-Business, relationship Marketing, retailing (meaning).

Skill Development 1. Identify the product of your choice & describe in which stage of the product life

cycle it is positioned.2. Suggest strategies for development of a product. 3. State the policy needed for fixing a minimum support price for an agricultural

product.4. Develop an advertisement copy for a product.5. Prepare charts for distribution network for a product of your choice.

Books for References1. Philip Kotler – Marketing Management 2. J.C. Gandhi – Marketing Management3. R.S. N. Pillai & Bhagwathi – Modern Marketing4. Neelamegham – Marketing in India

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5. P.N. Reddy & Appannaiah – Essential of Marketing Management.6. Rajan & Nair – Marketing

2.4 FINANCIAL ACCOUNTING –IIObjective : To familiarize the students with accurating methods & applications in different areas.

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

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

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

Unit –IV 12 Hrs.Departmental Accounts : Need for preparing departmental accounts – Allocation of joint expenses on suitable basis (Calculation of departmental purchases) Inter –

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departmental transfer of goods at cost and invoice price – preparing departmental trading and profit and loss account and Balance Sheet.

Unit – V 06 Hrs.Accounting Standards : Meaning and objectives. Authorities to issue accounting standards – Listing of Indian accounting standards and International accounting standards.

Skill Development :1. Collection of the specimen of fire insurance claims form and preparation of fire claim

statement with imaginary figures.2. Preparation of Final accounts of Sole traders from the information collected from them.3. Collection of proforma invoice of any Branch and also collecting transactions of such

Branches.4. Listing of Departmental Stores that you have visited and show the basis of

apportionment of expenses under departmental accounts.5. Make a list of Important accounting standards.

Books of References :1. Dr. S.N. Maheswari – Financial Accounting2. B.S. Raman – Financial Accounting 3. Grewal & Gupta – Advanced Accounting 4. Radhaswamy & R.L. Gupta – Advanced Accounting5. Jain & Narang – Financial Accounting6. S. Kr. Paul – Advanced Accounting7. Financial Accounting –II – B.R. Ananthan R.Srinivasa Putty & H.R. Appannaiah Reddy

2.5 MARKET STRUCTURE AND COST ANALYSISUnit -1 Market Structure : Types of Markets – Features of Perfect and imperfect Markets.

08 hrs.Unit – 2 Demand : Meaning – Law of Demand – Demand Schedules – Demand Curve – Kinky Demand Curve – Exceptions to law of demand – Demand determinants. Demand forecasting : Meaning – Objectives – Factors involved in Demand forecasting – survey method – Moving average – Semi average and Least square method (Including problems)

12 hrs.Unit – 3

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Production and cost Analysis : Concept of Production function – Laws of Returns of scale Economies of scale – cost concept – fixed and variable cost – Explicit and implicit cost – Marginal and average cost- cost Behaviour and its measurement (Including problems)

14 hrs.

Unit – 4 Pricing Policies : Practices and Strategies – cost plus pricing or Markup pricing – Marginal cost pricing – Multiple product pricing – Competitive bidding of prices – Market skimming and penetration- price leadership

12 hrs. Unit – 5 Cost of Capital & Capital Budgeting : Cost of Capital – Meaning – Types (theory only), Capital budgeting : Meaning and importance – Techniques – Pay back method &NPV method ( Simple Problems only).

6 HrsSkill Development

1. Listing of Markets for consumer and industrial goods.2. Problems of Demand Forecasting using semi average, Moving average and least

square method with imaginary figures.3. Calculation of opportunity cost and economic profit- incremental cost and

incremental Revenue with imaginary figures.4. Preparation of questionnaire to elicit response on consumer durables / non

durables.Reference :

1. Marketing – S.A. Sherlekar 6. Financial Management – Khan & Jain2. Modern Marketing – R.S.N. Pillai & Bhagawathi3. Cost Accounting – Jain & Narang4. Business Economics – Mithani5. Managerial Economics – Varshney and Maheswari

II Semester B.Com.2.6 QUANTITATIVE ANALYSIS –II

Objectives : Provide a basic knowledge of quantitative tools and to enable students to take business decisions.

Unit -1 16 hrs.Correlation and Regression Analysis : Meaning & Differences : Types : Karl Pearsons – Coefficient of Correlation and Spearmen’s Rank Correlation ; Probable error Regression Equations, Regression Co- efficient & Estimations.

Units – 2 12 hrs.Index numbers : Meaning, types : Methods of constructing Index numbers : Simple Average and Aggregative method ; Weighted Aggregative : Laspeyres method, paasches method & Fisher’s Ideal method : TRT & FRT ; Consumer Price Index – Family Budget Method & Aggregative Expenditure method.Unit – 3 14 hrs.

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Interpolation & Extrapolation : Meaning and differences; Assumptions, Utility & Limitations; Types : Binomial Expansion Method and Newtons Advancing Different method (Simple problems only) Unit – 4 10 hrs.Ratios and Proportions, Meaning, Expression of a ratio as a Fraction, Inverse ratio, Duplicate, Triplicate, Compound ratios (simple problems) Proportions : Direct Proportion, Inverse Proportions, Continued proportions (simple problems).

Unit – 5 8 hrs.Commercial Arithmetic, Simple &Compound Interest, Percentage, Bills Discounting.

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

Skill Development1. Comparing & Correlating Data2. Construction of Index number from the collected data3. Interpolating & Extrapolating values under different situations. 4. Prepare a Bank Statement using S.I. & C.I.

Books for Reference1. S.P. Gupta – Statistical Method.2. Sacheti & Kappor – Business Mathematics & Statistics3. Chikkodis Sathyaprasad – Statistics4. K. Malappa – Business Mathematics5. Dorairaj – Busin

III Semester B.Com.3.2 BUSINESS COMMUNICATION –I

Unit - I 02 Hrs.Introductory : Meaning of Communication and Business Communication objectives of communication, Methods of communication; Media of communication ; Channels of communication ; Barriers to communication.

Unit –II 06 hrs. Essentials of Business Letters : the qualities of a good business letter ; The structure of a Business Letter ; layout of a Business Letter; The indented from ; The full block from ; The modified block form ; The Semi – Block form ; The hanging paragraph form; The NOMA form, Types of business letters.

Unit – III 12 hrs.Purchase Letters : Enquiries_ Replies to Enquiries _ Orders_ Replies to Orders_ Complaints and adjustments.

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Unit – IV 10 hrs.Sales Letters : Drafting of sales letters, Circular Letters and Status Enquiries, Circulars Regarding :

a) Opening of a new branchb) Shifting the business to a new premisesc) Obtaining an agencyd) Changes in constitution of a firme) Admission and retirement of a partner.

Skill DevelopmentA 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 Correspondence3. Majumdar : Commercial Correspondence4. Urmila Rai : Commercial Correspondence5. Pink and Thomas : English Grammars, Composition and Correspondence6. Madhukar : Business Communication.

B.Com. III SemesterPaper 3.3 – Corporate Accounting

Objective : Enables the students to develop awareness about Corporate Accounting in conformity with the provisions of Companies Act.

Unit – 1. Underwriting of shares : 10 hrs.Meaning – terms used in underwriting – marked and unmarked applications – underwriting commission – SEBI guidelines for underwriting – determination of the liability of underwriters in the case of both pure and firm underwriting – accounting entries in the books of issuing company.

Unit 2. Redemption of preference shares 12 hrs.Meaning of redemption – legal provisions regarding redemption – treatment regarding premium on redemption – creation of capital redemption reserve – redemption out of profit and redemption from fresh issue of shares and preparation of balance sheet after redemption.

Unit 3. Valuation of Goodwill 10 hrs.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.

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Unit 4. Valuation of Shares 8 HoursMeaning and need for valuation of shares – factors affecting valuation of shares – methods of valuation of shares ; net asset method and yield method.

Unit 5. Company Final Accounts 20 HoursLegal requirements relating to the preparation of final accounts of a company – preparation of final accounts as per the requirements of Companies Act.

Skill Development : Collection of shares application forms of a company. Collection of prospectus of a company and deciding whether or not to

invest in the shares of that company Visit an underwriter’s office and collect the information regarding

underwriting of shares Collection of annual reports of a company Evaluate the goodwill based on the balance sheet of a company.

Books for references1. Corporate Accounting – Jain & Narang2. Advanced Accounting – R.L. Gupta & Radhaswamy3. Corporate Accounting – Anil Kumar, Mariyappa and Rajesh4. Financial Accounting – S.N. Maheswari5. Advanced Accounting – S.P. Iyengar6. Corporate Accounting –I – R. Srinivasa Putty , H.R. Appannaiah Reddy

Paper 3.4 – Indian Corporate LawObjective: 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. a. Meaning and definitions of company secretary – qualifications, appointments, rights,

duties, liabilities and removal of company secretaryb. Directors and Managing Director – qualifications, appointments, rights and

responsibilities. 10 HoursUnit 3. Formation of Companies : promotion – incorporation – capital subscription – commencement of business

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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 HoursUnit 4.

Corporate Law on Meetings : Requisites of valid meeting – statutory meeting – annual general meeting – meeting of Board of Directors – resolutions – ordinary and special

15 HoursUnit 5. Winding up of companies – Meaning – types – procedures

5 HoursUnit 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 HoursSkill Development

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

Drafting of share certificate Drafting of notice of company meetings Listing the functions of a company secretary of the company students have visited Drafting of agenda and minutes of a meeting

Books for references1. Principles of Company Law – M.C. Shukla & Gulshan2. Company Law and Secretariat Practice – N.D. Koopor3. Company Law and Secretariat Practice – S.C. Kuchehal4. Essential of Company Law and Secretariat Practice – Dr. P.N. Reddy and H.R. Appannaiah5. Business Law – Tulsion

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.

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Financial System, Institutions and Markets : Money market and capital market – components of money market – primary and secondary capital market – functions and significance – instruments of money market & capital market (brief reference only)

12 Hours

Unit 2. Commercial banks in India : Functions – structure – recent development after 1991 – technology adoption – core banking

10 Hrs.Unit 3. Co- operative Banks & Regional Rural Banks : Origin – capital structure – functions – problems faced by RRBs – consolidation and merger of RRBs – NABARD – SIDBI- EXIM Bank

12 HoursUnit 4. Non-Banking Financial Intermediaries : Characteristics – role – regulation of NBFIs – a study on hire purchase and finance companies – Chit Funds – Nidhis

12 HoursUnit 5. Mutual Fund & Venture Capital – Meaning – objectives – features – types

06 HoursUnit 6.Regulatory institutions – RBI – Organization Regulation of RBI – monetary policy of RBI – SEBI- organization and objectives

8 HoursSkill Development

Prepare a chart showing Indian Financial System Prepare a chart showing instruments traded in the Indian Financial Market Prepare a list of Non- Banking Financial Intermediaries located in your area / town

Books for reference :1. Indian Financial System – Gordon & Natraj 2. Indian Financial System – V.A. Avadhani3. Financial Institutions & Markets – L.M. Bhole4. Indian Financial System – Vasanth Desai

III Semester B.Com.Paper 3.6 – Cost and Management Accounting

Objective : To familiarize the students with various concepts & applications of cost and management accountingUnit 1. Cost Accounting 14 Hours

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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 quotationsUnit 2. Material Costing 14 HoursMeaning and classification of materials – purchase procedure – store keeping : bin card & stores ledger – techniques of inventory control : periodic and perpetual inventory control, ABC analysis, EOQ-methods of pricing of issues – problems on FIFO & LIFO only

Unit 3. Labour Costing 8 HoursMeaning of time keeping and time booking – idle time, causes and treatment – overtime – methods of wage payment : Time rate system, piece rate system, incentive schemes, Halsey premium plan and Rowan bonus plan – problems on Halsey and Rowan plan only.

Unit 4. Introduction of Management Accounting 8 HoursMeaning & definitions, objectives of management accounting – differences between cost accounting and management accounting, financial accounting and management accounting – scope – limitations of management accounting.

Unit 5. Financial Statement Analysis 16 Hours

Meaning of financial Statements – objectives of financial statement analysis – tools of financial statement analysis – problems on comparative financial statements, common size financial statement analysis and trend percentage analysis

Skill Development : Classify the elements of cost incurred in the production of a product Make a list of materials use din any two organizations Collect different formats for material requisitions, purchase requisitions and bin

card Preparation of wage sheet with imaginary figures

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Collect financial statements of a joint stock company and prepare comparative and common size financial statements

Books for reference :1. Cost Accounting – S.N. Maheshwari2. Management Accounting – S.N. Maheshwari3. Cost Accounting – Jain & Narang4. Cost Accounting – Nigam & Sharma5. Management Accounting – Shashi K. Gupta6. Cost Accounting – Das Gupta

IV Semester B.Com.4.2 BUSINESS COMMUNICATION -II

Unit –I 10 HrsBusiness Letters

A) Collection Series_ Letters to Customers Regarding Dues_ Following.B) Letters to Banks Regarding Overdrafts.C) Letters to Insurance Companies Regarding Payment of Premium, Renewal

of Insurance Policy Claims and Their Settlement.Unit –II 10 HrsPersonnel 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.

Unit – III 5 HrsInter Departmental Communication : Internal Memos, Office Circulars, Office Orders Office Notes, Communication with Regional / Branch Offices.

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Unit – IV 05 HrsModern Communication Devices : Internet_ Tele Conferening_ Cellular Phones_E-Mail_Computers_Laptops_Word Processing_DTP_E-Commerce_Photo Copies.

Skill Development :A Minimum of 5 Exercises on the above Units

Books for Reference:1. R.O. Sharma and Krishna Mohan: Business Communication and Report Writing.

TMH, NEW DELHI.2. Ramesh and Pattana Setty : Effective Business English and Correspondence 3. Majumdar : Commercial Correspondence4. Urmila Rai : Commercial Correspondence5. Pink and Thomas : English Grammars, Composition and Correspondence6. Madhukar : Business Communication.

CORPORATE ACCOUNTING -II

Objective : To enable the Students to develop awareness about corporate Accounting in conformity with provisions of Companies Act.Unit – I : 10 Hrs.Profit Prior to Incorporation : Meaning and objectives of calculation of profit prior to and after incorporation – Treatment – Calculation of time sales ratio and combined ratios for the allocation of expenses and incomes – Preparation of profit and loss account.Unit –II : 15 Hrs.Amalgamation of Companies – Meaning of amalgamation, objectives – Calculation of purchase consideration under : net assets and net payments 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.Unit – III : 10 Hrs.Amalgamation of companies in the nature of purchase – Journal and ledger accounts in the books of both purchasing and vendor companies.Unit –IV 10 Hrs.

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Internal Reconstruction : Meaning and objectives – Reduction of capital – legal provisions relating to capital reduction – Accounting procedure for capital reduction – Journal entries a preparation of capital reduction account and Balance sheet after capital reduction.Unit – V : 15 HoursAccounts for Liquidation of Companies : Meaning of liquidation – Different methods of winding up-Liquidator, liquidator’s remuneration – Preferential creditors, preference dividends, calls in advance, debentures interest-preparation of liquidator’s final statement of account.Skill Development :

1. List any five cases of amalgamation of companies2. Identify the legal provisions with respect to their reconstruction3. Prepare SWOT analysis of a company4. Arrange mock court to discuss the need for internal reconstruction5. Arrange mock court to discuss the need for Mergers and acquisitions.

Book for Reference :1. Corporate Accounting – Jain and Narang2. Advanced Accounts : R.L. Gupta and M. Radhaswamy3. Corporate Accounting – Anil Kumar, Mariyappa, Rajeshkumar.4. Financial Accounting – S.N. Maheswari5. Corporate Accounting –II – R. Srinivasa Putty, H.R. Appannaiah Reddy6. Advanced Accounting – Shukla and Grewal

B.Com. IV SemesterPaper 4.4 COMPUTER APPLICATIONS IN BUSINESS

Objectives :To enable the students to understand the application of computers in Business environment with an emphasis on Accounting.Unit – 1 : 5 HoursIntroduction to Windows – Basics, Windows Accessories, Using file and Program ManagerUnit -2 : 10 Hours

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Introduction to MsWord – Editing a Document – Move and Copy text – Formatting text and paragraph – Finding and Replacing text and spelling checking – Using tabs, Tables, and other features, Enhancing document – using mail merge and other features.Unit -3 10 HoursIntroduction to Worksheet – Getting started with excel – Edition Cells and using commands and functions – Moving and Coping, Inserting and Deleting Rows and Columns – Getting help and formatting a worksheet – Printing the worksheet – Creating Charts – using formulae and functions in excel.Unit – 4 5 HoursIntroduction to Power Point Presentation, & Ms-OutlookUnit – 5 : 5 HoursIntroduction to Desktop publishing, Computer Viruses, securing and usage of e-mail, Designing Web PageUnit – 6 : 15 HoursAccounting Software – Using Tally Software : introduction and installation, Required Hardware, Preparation for installation of tally software, installation. Working in Tally: Opening new company, Safety of Accounts or Password, Characteristics, Making Ledger Accounts, writing voucher, Voucher entry, making different types of voucher, correcting sundry debtors an sundry creditors accounts, preparation of Trail Balance, Accounts books, Cash Book, Bank Books, Ledger Accounts, Group Summary, Sales Register and Purchase Register, Journal Register, Statement of Accounts, & Balance Sheet. Skill Development :Maintain a Record on Practicals. Books for Reference :

1. Craig Stinson “Running Microsoft Windows-98” – Mcirosoft press.2. Joshua C. Nossiter. “Using Excel – 5 for Windows”3. Vishnu Priya Singh & Meenakshi Singh “Computerized Financial Accounting”4. “Working with Word” – Aptech Computer Education 5. “Power Point Presentation” – Aptech Computer Education.6. Malthotra, Computer Applications in Business

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.

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IV Semester B.Com.4.5 FINANCIAL MANAGEMENT

Objectives : To give insight into financial decision making

Unit – I 10 HrsFinancial Management – Meaning, Definition – Goals of financial management – Scope of Financial Management – Financial decisions – financial planning – objectives and principles of sound financial planning – long term and short term financial plan – factors affecting financial plan.Unit – II : 10 HrsFinancial Decisions, Sources of Capital – Capital structure – factors influencing capital structure – EBIT, EBT, EPS – analysis – leverage – simple problemsUnit – III : 20 HrsInvestment Decision – Capital budgeting – significance – techniques of evaluation of investment proposals – Payback method – Return on investment method, Net present value method (simple problems only)Unit – IV : 5 Hrs.Divided Decisions – Dividend policy – Determinants of divided policy – Types of dividend policy – Forms of dividend. Unit – V : 15 HrsWorking Capital Management – meaning – importance of adequate working capital – excess or inadequate working capital – determinants of working capital requirement, Source of working Capital. Cash Management, receivable management and inventory management (Meaning only)Skill Development :

1. Identify the decision areas in which a financial manager has a role to play.2. Prepare a Capital Estimate for your new Business.3. Evaluate the NPV of investment made in any one of the capital project with

imaginary figures for 5 years.4. Capital structure analysis of companies in different industries.5. Study of dividend policy practices of certain companies in India.

Books : 1. I.M. Pandey : Financial Management 2. Khan and Jain : Financial Management 3. S.N. Maheshwari : Financial Management 4. Prassannachandra : Fundamentals of Financial Management5. P.N. Reddy and Appannaiah : Financial Management

IV Semester B.Com.4.6 COST AND MANAGEMENT ACOUNTING -II

Objective : To familiarize the students with various concepts and application of cost and management Accounting.Unit – I 10 Hours

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Overheads Costing : Meaning and classification of overheads – Allocation – Apportion and Absorption of overheads – Problems on Machine hour rate – Repeated Distribution method and Simultaneous Equation methods.Unit – II 14 HoursReconciliation of Cost and Financial Accounts : Need for reconciliation – reasons for differences in profits – problems on preparation of reconciliation statement.Unit – III 8 HoursMethods of Costing – 1 : Various methods of costing (Theory) – problems on contract costing – Process costing – Preparation of process accounts – treatment of normal loss, abnormal loss and abnormal gain (Excluding equivalent production and inter process).Unit – IV 16 HoursRatio Analysis : Meaning and significance of ratio analysis – Classification of ratios (a) profitability ratios – GPR, OPR, NPR, ROCE, EPS (b) Turnover ratios – STR, DTR, CTR (c) Financial ratios – CR, LR, DER, PR and capital geanng ratioUnit – V 12 HoursCash Flow Statement Analysis : Meaning and importance of cash flow statement – preparation of cash flow statement as per AS-3.Skill Development :

1. Collection and Classification of overheads incurred in an organization.2. Prepare Reconciliation statement with imaginary figures.3. Make a list of several industries established in your area and Indicate the method

of costing adopted by them.4. Collect financial statement of a company and compute important ratios.

Books for Reference :1. Cost Accounting : S.N. Maheswari2. Cost Accounting : Jain and Narang3. Management Accounting : S.N. Maheswari4. Cost Accounting : Nigam and Sharma5. Management Accounting : Shashi K. Gupta6. Cost Accounting – Das Gupta

V Sem. B.Com

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 : 10 hours Introduction , Brief history of Income tax, Legal frame work, cannons of taxation. Scheme of Income Tax.

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Definitions: Income, Agricultural Income, Person, Assessee, Assessment, Previous year, Assessment year, Gross total income, Total Income.

Unit – 2 : 8 hours Capital and Revenue: Receipts, Expenditure & Losses (only theory) Exempted Incomes U/s 10: Fully exempted and partly exempted incomes. (Restricted to individual Assessee only). Unit – 3 : 10 hours Residential Status and Incidence of Tax pertaining to individual assessee only. ( Problem on Individual Assessee only)

Unit – 4 : 20 hours Income from Salary: Definition, Features of Salary income, Allowances, Perquisites, Profit in Lieu of salary U/s 17(3), Pension, commutation of Pension, Death – cum – Retirement gratuity, Leave Salary, Provident Fund, Retrenchment compensation, Compensation for Voluntary retirement, Deductions U/s 16 - Problems.

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 162. Computation of taxable Gratuity 3. Preparation of Chart on Allowances & perquisites 4. Chart showing calculation of Annual value 5. Computation of HRA

Books for Reference: 1. Dr. Vinod K. Singhania, Students Guide to Income Tax, Taxmann Publications. 2. Dr. H.C. Meharothra & Dr. Goyal, Law and Practice of Income Tax 3. B.B. Lal, Direct Taxes, Konark Publishers 4. Gaur and Narang, Income Tax 5. Girish Ahuja and Ravi Gupta, Direct taxes law and practice, Bharath Publications.

V Sem. B.Com

5.2 Law and Practice of Banking

Objectives: To familiarize the students with Banking services and their legal implications

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Unit – 1 : 10 hours Banker and Customer: Definition-General relationship-Special relationship

Unit – 2 : 12 hours Procedure for opening a bank account. Pass Book – Importance of Entries, Special customers – Minor, Joint Account, Partnership firm, Joint stock companies. Unit – 3 : 14 hours Paying Banker and Collecting Banker – Duties and statutory provisions-Payment in due course and Holder in due Course- Cheques, Crossing of Cheques, General crossing, Special Crossing, Concepts only, Consequences of wrongful dishonor of cheques,

Unit – 4 : 12 hours Services to customers-Remittance of funds-Safe custody of valuables, letters of credit and bills discounting, high tech banking services – Debit card, Credit card, ATM, e-banking and MICR.

Unit – 5 : 12 hours Forms of Advances: Meaning, Principles of lending, loans, C.C., O.D., letter of Credit, Types of Securities, Fixed assets, Shares, LIC bonds, Goods.

NPA ( meaning and significance)

Skill Development: 1. Visit a bank and list out the services rendered by the Bank and prepare a report on your visit. 2. Collect a specimen of cheque, Account opening forms, Passbooks, Demand Draft, Challans. 3. Mock Banking in the class room – Role playing by the students under the guidance of the teacher 4. Collect annual report of Bank

Suggested Books: 1. Law and Practice 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

5.3 Entrepreneurship Development

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

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Unit – 1 : 14 hours Entrepreneurship: Meaning and definition of entrepreneur and entrepreneurship, features of entrepreneurship, quality of an entrepreneur, functions and importance of entrepreneur; Types of entrepreneurs: Women Entrepreneurs and their problems and promotion.

Unit – 2 : 08 hours Entrepreneurial Motivation: Motivational factors – compelling and facilitating factors; entrepreneurial ambition; entrepreneurial traits and competencies; developing entrepreneurial competencies. Unit – 3 : 10 hours Business planning: meaning, feature and advantages of Business Planning Financial, Marketing, Human resources, Technical and Social aspects of business plan; out line of complete business plan.

Unit – 4 : 10 hours Small Scale Industries: Meaning and Definition of Tiny / Ancillary / Cottage / Small Scale Industries / Important features – ownership patterns Product Range, Advantages, Problems and promoting of small scale industries.

Unit – 5 : 12 hours Establishment of a new enterprise : Inception, licensing, clearance certificate from relevant agencies; Financial and non-financial assistance from various agencies and institutions. Industrial Estates – Types and Roles.

Unit – 6 : 06 hours Sickness in small scale units – causes, consequences, preventions and remedies.

Skill Development: 1. Visit District Industrial Centre and collect information about incentives offered to the entrepreneurs. 2. Collect and critically analyze the factors responsible for the success of at least five women entrepreneurs. 3. Design a questionnaire to assess the entrepreneurial aptitude 4. Prepare a project plan for starting a new enterprise 5. Visit five entrepreneurs and as certain the factors responsible for their success.

Suggested Readings: 1. Small business management and entrepreneurship by Vasant Desai 2. Entrepreneurship Development by S. Anil Kumar, S.C. Poornima, N.K. Abraham and K. Jayashree 3. Entrepreneurship and small business management by C.B. Gupta and Khanka 4. Small scale industries and entrepreneurial development by C.S.V. Murthy 5. Developing entrepreneurship: Issues and problem by S.V.S. Sharma

V Sem. B.Com

5.4 Soft Skills and Personality Development

Objectives: To familiarize the students to acquire soft skills and to have right perspective to manage an enterprise.

Unit – 1 : 05 hours Attitudes: Types of Attitudes, Formation-Importance of Positive attitudes-steps in developing positive attitudes.

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Unit – 2 : 10 hours Goal setting and time management: Goals-Importance of goal setting-Periodicity in goal setting – short, medium, long term – Methods to achieve set goals – Activity in goal setting techniques of time management – Prioritization of activities – awareness of time wasters and how to avoid them. Unit – 3 : 10 hours Creativity: The Creative mind – Importance of creativity – Elements of Creativity Influence of Flexibility – Factors influencing creativity – Methods of enhancing creativity – Techniques of creativity – brainstorming – Attributes listing etc., General ideas in creative problem solving – Creativity exercises and games.

Unit – 4 : 05 hours Stress Management: Definition – General Principles of Stress management – Linkage between stress and time management – Identification of the sources of stress – Measures to manage stress.

Unit – 5 : 20 hours Communication Skills: Definition – Significance – Disasters of non-communication Gap – Process of communication – Forms of communication – listening skills – Active and attentive listening – Benefit of listening – Body language – Right Posture – Its importance – Effect of right body language.

Unit – 6 : 10 hours Emotional Intelligence: Emotional Intelligence – Concepts and definitions – Elements of EI – Exercise and analysis – Conflict Management Interpersonal Relationships: Significance of interpersonal relationships in personal and professional life – Tips to enhance interpersonal relationships / cross culture, Ethnic groups, team Building, Group dynamics.

Practicals: Extempore speeches Just a minute Conducting Stress Interviews Creative Exercise, Role play

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

V Sem. B.Com

5.5 Auditing

Objectives: Make the students undertake the need for a system to prevent and detect and errors and frauds in business environment.

Unit – 1 : 10 hours Auditing: Meaning , Definition: Difference between Accounting and Auditing, objectives of auditing, Different kinds of audit, Merits and demerits of continuous and annual audit, preparations before commencement of New Audit.

Unit – 2 : 12 hours Audit Programme: Auditors note book – Audit working papers – Internal Control, Internal check – Internal audit, Meaning, Objectives , Fundamental principles of Internal Checks , Internal check regarding payment of wages and cash sales.

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Internal Audit – Meaning, Features, merits, Demerits, Differences between Internal Check and Internal Audit, Differences between Internal audit / external audit

Unit – 3 : 14 hours Vouching & Verification, Valuation of Assets and liabilities – Vouching- Meaning, Definition, objects of vouching – Importance, Routine checking and Differences between Routine checking and vouching, . Vouching of receipts from Debtors and payments to Creditors.Verification and Valuation – Meaning, Definition, Objectives of Verification of assets and liabilities, General Principles of Verification, Differences between Vouching and Verification, Valuation- importance of valuation, verification and valuation of Goodwill, land and buildings, Plant and machinery, Stock in trade, patent Rights , Trade Marks, Debtors, B/R, Creditors and B/P Unit – 4 : 14 hours Company Auditor – Appointment, Qualifications; Disqualifications, Removal, Duties, Rights, Liabilities of company Auditor. Audit Report-features, auditors Certificate, Features, Preparation of clean and qualified audit reports.

Unit – 5 : 06 hours Audit of different organizations:

1. Partnership Firm 2. Educational institutions 3. Co-operative Society

Unit – 6 : 04 hours Auditing under computerized environment – uses and constraints of computerized audit.

Skill development: 1. Collection of specimen of vouchers and Receipts-pointing out mistakes in voucher 2. Visit to an audit firm and prepare report on the visit 3. Collection of Audit Report 4. Observe Accounts and Audit Procedure of your own college or association. 5. Prepare a chart showing types of audit. 6. Prepare a list of auditors an chartered Accountants in your area/ town.

Books for References : 1. Practical Auditing: B.N. Tandon 2. Auditing: T.R. Sharma 3. Auditing : Shekar 4. Auditing : Jagadish Prakash 5. Auditing : Dr. B.G. Bhaskara & Aruna Tha 6. Principles and Practice of Auditing: Dinakar Pagare

V Sem. B.Com

Accounting Group

5.6 Advanced Financial Accounting (Elective paper-1)

Objectives: The objectives of this course is to expose students to advanced accounting issues and practices. The main focus is on formatted accounting practices.

Unit – 1 : 20 hours Holding Company: Meaning, Definition of Holding Company and Subsidiary Company , preparation of accounts, Steps for Preparation of Consolidated balance sheet, Capital Profit, Revenue profits, Minority Interest, Goodwill / Cost of Control or Capital Reserve , Unrealized Profits, Intercompany Owings, Revaluation of Assets and Liabilities, Preparation of Consolidated Balance Sheet.

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Unit – 2 : 15 hours Accounting of banking companies: Meaning and Definition of banking company-Books of accounts to be maintained by the banking companies, Important provisions of Banking Regulation Act 1949, non performing assets- classifications of advances- Treatment of rebate on Bills discounted, Provisions for doubtful debts, provisions for taxation in preparation of Final Accounts of Banking companies, Preparation of banking Companies Balance sheet and Profit & Loss Account as per the existing banking regulation act. Unit – 3 : 15 hours Final Accounts of life insurance: Meaning-Insurance terms – premium-consideration for annuities granted – Policies becoming claims – reinsurance-surrender value and paid up value-bonus-cash, bonus-bonus in reduction of premium-reversionary 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 company’s balance sheet. 3. Listing any 10 life insurance policies and collecting information relating to bonus rates and guaranteed

additions. 4. Collection of final accounts of general insurance company. Calculating and commenting on the profitability

and liquidity. 5. Collection of final accounts LIC and commenting on profitability and liquidity.

Books for References :

1. 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

V Sem. B.Com Accounting Group

5.7 Management Accounting

Objective : To enable the students to understand cost control techniques and the importance of analysis and interpretation of financial statements for decision making. Unit – 1 10 hoursMarginal Costing and C – V – P analysis : Meaning of Marginal cost and Marginal costing, features, Merits and Limitations of Marginal costing. Differences between absorption costing and marginal costing (Theory) C-V-P Analysis : Contribution, P/V ratio and its significance, B.E.P., Margin of safety, Angle of incidence – Problems(Algebraic Method only) Unit - 2 10 hoursBudgetary control – meaning and definition of budget and budgetary control, objectives of budgetary control advantages and limitations. Fixed budget, flexible budget, cash budget, Zero base budgeting. Problems on flexible and cash budget. Unit – 3 8 hours

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Standard costing: Meaning, Definition, Differences between standard costing and budgetary control, advantages and limitations. Variances – Favorable and unfavorable: Material variances, Labour Variances and over head variances. Problems on material variances.Unit – 4 15 hoursRatio analysis: Meaning Classification of ratios, Advanced problems including preparations of financial statements with given ratios.Unit - 5 12 hoursFunds flow statement analysis: Meaning and Concepts of funds, Uses and significance of FFS, Sources and applications of funds, Differences between FFS and Income statement and FFS and Balance sheet. Limitations of FFS. Preparation of schedule of changes in working capital, preparation of adjusted P & L account and preparation of FFS. Unit – 6 5 hoursManagement reporting: Meaning, general principles of good reporting system, kinds of reports, Drafting of reports under different situations.

Skill development :1. Collection of Annual reports of a joint stock company for two years.2. Compute important ratios from the above financial statements.3. Preparation of funds flow statement from the above company’s balance sheet

Books for References :1. Cost accounting : Jain and Narang2. Cost accounting : S.N. Maheshwari3. Cost accounting : Das Gupta 4. Management accounting : Shashi K. Gupta5. Management accounting : Dr. S.P. Gupta6. Management accounting : S.N. Maheshwari

V Sem. B.Com

Finance Group

5.6 Security Analysis Portfolio Management (Elective Paper – 1)

Unit – 1 : 10 hours An introduction to investment: Concept of investment, objectives of investment, investment V/s speculation, investment alternatives, investment attributes, investment process, common errors in investment management.

Unit – 2 : 10 hours Risk and return in investments: Concept of risk, systematic and unsystematic risk, minimizing risk exposure, risk measurement (simple problems). Concept of returns, types and components of return (Simple, Problems), probabilities and rate of return. Risk – return trade off. Unit – 3 : 15 hours Valuation of securities: Time value concept (Simple Problems on future value and Present value), value of a security, concept o value. Bond Valuation: Basic concepts, basic bond valuation model, bond yield measures (simple problems)

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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)

Books for Reference: 1. Prasanna Chandra - Investment analysis Portfolio management 2. Avadhani – Investment Analysis Portfolio Management 3. Punnethavathi Pandian – Investment Analysis Portfolio management

V Sem. B.Com Finance Group

5.7 Financial Markets (Paper – 2)

Unit – 1 : 15 hours An overview of financial markets and services in IndiaPrimary Market : Meaning and Features Secondary market : Meaning and FeaturesFinancial services: Different types of financial services and financial instrument.

Unit – 2 : 10 hours Money Market : Structure – functions – instruments of money markets: Treasury bills, CPs and CDs (Meaning and Features). RBI - Feature and functions. Unit – 3 : 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

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Unit – 4 : 10 hours Merchant Banking: Meaning, origin and growth of merchant banking in India, Public Issues: merchant banking practices in India.

Unit – 5 : 10 hours Mutual Funds: Concept of Mutual Funds-growth of mutual funds in India – different types of mutual funds schemes. Functioning of mutual funs in India.

Books for Reference: 1. L.M. Bhole: Financial Institutions and Markets 2. Vasanth Desai: Indian Financial System 3. M.Y. Khan – Indian Financial system 4. Gordon and Natarajan – Financial Markets and Services

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

V Sem. B.Com

Marketing Group

5.6 Retail Marketing (Elective Paper – I)

Course Objective : To impart knowledge to the students regarding the fast emerging retail business Unit – 1 : 10 hours Retailing - Meaning and Definitions of Retailing: Functions of a Retailer; Retail Marketing mix.

Unit – 2 : 12 hours Evolution of Retail Marketing in India: Theories of Retailing; Environmental Theory: Cyclical Theory and Conflict Theory; Concept of Life Cycle in Retailing Unit – 3 : 14 hours Retail Marketing and Consumers: Factors influencing Retail customers; Customer decision-making process in Retail Marketing; Role of Market Research in Retailing.

Unit – 4 : 12 hours Retail Strategy: Retail store locations; steps involved in choosing a Retail location; Concept of Retail Branding.

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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.

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

V Sem. B.Com Marketing Group

5.7 Agricultural Business Management (Elective Paper – 2)

Objective : To familiarize with importance of Agricultural Business Management and Marketing of Agricultural Products.

Unit – 1 : 10 hours Agri business – Emerging Branches – Non Conventional forms of Agribusiness – Export potential for farm products – Supporting Services – Scope, nature and significance agricultural business. Farming Systems – Corporate, Contract, Precision

Unit – 2 : 12 hours Agriculture Marketing: Definition, Scope, Concept and objectives, Differences in Agricultural and Consumer Marketing, Constraints in Agricultural marketing. Co-operative Marketing: Concept, History, Functions – Reasons for slow progress of 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.

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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. Books for Reference:

1. Agriculture Marketing in India: S.S Achary and N.L. Agarwal – Oxford & IBH Publishing Co Pvt. Ltd. Calcutta 2. Agribusiness management in India : Text & Cases – Dr. Subhash Bhave Desai, Agricultural Economics,

Himalaya Publishing House, Nagapur, 19983. 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, 19937. Silk Industry, Problem and Prospects, Abdul Aziz and Hanumappa, Ashish Publishing House, New Delhi. 8. Various Reports of APEDA, National Horticulture Board (NHB), Director of Horticulture.

V Sem. B.Com

Accounting and Finance Group

5.6 Advanced Financial Accounting (Elective Paper – 2)

Unit – 1 : 20 hours Holding Company: Meaning, Definition of Holding Company and Subsidiary Company , preparation of accounts, Steps for Preparation of Consolidated balance sheet, Capital Profit, Revenue profits, Minority Interest, Goodwill / Cost of Control or Capital Reserve , Unrealized Profits, Intercompany Owings, Revaluation of Assets and Liabilities, Preparation of Consolidated Balance Sheet.

Unit – 2 : 15 hours Accounting of banking companies: Meaning and Definition of banking company-Books of accounts to be maintained by the banking companies, Impoartat provisions of Banking Regulation Act 1949, non performing assets- classifications of advances- Treatment of rebate on Bills discounted, Provisions for doubtful debts, provisions for taxation in preparation of Final Accounts of Banking companies, Preparation of banking Companies Balance sheet and Profit & Loss Account as per the existing banking regulation act. Unit – 3 : 15 hours Final Accounts of life insurance: Meaning-Insurance terms – premium-consideration for annuities granted – Policies becoming claims – reinsurance-surrender value and paid up value-bonus-cash, bonus-bonus in reduction of premium-reversionary 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

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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 company’s balance sheet. 3. Listing any 10 life insurance policies and collecting information relating to bonus rates and guaranteed

additions. 4. Collection of final accounts of general insurance company. Calculating and commenting on the

profitability and liquidity. 5. Collection of final accounts LIC and commenting on profitability and liquidity.

Books for References :

1. 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

V Semester B ComAccounting and Finance Group5.7 Management Accounting

Objective : To enable the students to understand cost control techniques and the importance of analysis and interpretation of financial statements for decision making. Unit – 1 10 hoursMarginal Costing and C – V – P analysis : Meaning of Marginal cost and Marginal costing, features, Merits and Limitations of Marginal costing. Differences between absorption costing and marginal costing (Theory) C-V-P Analysis : Contribution, P/V ratio and its significance, B.E.P., Margin of safety, Angle of incidence – Problems(Algebraic Method only) Unit - 2 10 hoursBudgetary control – meaning and definition of budget and budgetary control, objectives of budgetary control advantages and limitations. Fixed budget, flexible budget, cash budget, Zero base budgeting. Problems on flexible and cash budget. Unit – 3 8 hoursStandard costing: Meaning, Definition, Differences between standard costing and budgetary control, advantages and limitations. Variances – Favorable and unfavorable: Material variances, Labour Variances and over head variances. Problems on material variances.Unit – 4 15 hoursRatio analysis: Meaning Classification of ratios, Advanced problems including preparations of financial statements with given ratios.Unit - 5 12 hoursFunds flow statement analysis: Meaning and Concepts of funds, Uses and significance of FFS, Sources and applications of funds, Differences between FFS and Income statement and FFS and Balance sheet. Limitations of FFS. Preparation of schedule of changes in working capital, preparation of adjusted P & L account and preparation of FFS.

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Unit – 6 5 hoursManagement reporting: Meaning, general principles of good reporting system, kinds of reports, Drafting of reports under different situations.

Skill development :1. Collection of Annual reports of a joint stock company for two years.2. Compute important ratios from the above financial statements.3. Preparation of funds flow statement from the above company’s balance sheet4. Collect the audited Financial Statements of a business organization and analyze the

CVP5. Draft managerial report under different circumstances.

Books for References :1. Cost accounting : Jain and Narang2. Cost accounting : S.N. Maheshwari3. Cost accounting : M N Arora 4. Management accounting : Shashi K. Gupta5. Management accounting : Dr. S.P. Gupta6. Management accounting : S.N. Maheshwari

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