BENGALURU CITY UNIVERSITY

CHOICE BASED CREDIT SYSTEM

(Semester Scheme with Multiple Entry and Exit Options for

Under Graduate Course- as per NEP 2020)

Revised Syllabus for

B.COM - ACCOUNTING AND FINANCE

2022-23 onwards

B.COM - Accounting & Finance Page 1 of 55

 DEPARTMENT OF COMMERCE
Central College Campus, Dr. Ambedkar Veedhi, Bengaluru-560001

B.COM -
ACCOUNTING AND FINANCE
SYLLABUS FRAMED ACCORDING TO THE
NATIONAL EDUCATIONAL POLICY
(NEP 2020)

ACADEMIC YEAR 2022-23 ONWARDS

B.COM - Accounting & Finance Page 2 of 55

 PROCEEDINGS OF UG BOS MEETING OF –
B.COM, B.COM (DATA
ANALYTICS/INSURANCE/A&F/LSCM/TTM/TAX
PROCEDURE/VOCATIONAL/BF) COURSES

Proceedings of the BOS – UG – B.Com, B.Com (Data

Analytics/IAS/A&F/LSCM/TTM/Tax Procedure/Vocational/BF) courses for the academic
year 2022 – 2023 meeting held on 14th October 2022, at the Department of Commerce, PK
Block, Bengaluru CityUniversity, Bengaluru-560009 at 11:00 A.M. The Board has reviewed
and approved the course matrix and syllabus of first four semesters of the above mentioned
courses. The board authorized the chairman to make the necessary changes and get the approval
for the same.

MEMBERS PRESENT:
1. Dr.M Muniraju, Chairman & Dean, Dept of Commerce Chairman
2. Dr. K R Jalaja, Associate Professor, Dept. of Commerce, BCU, Member
3. Dr. Sarvamangala, Associate Professor, Dept. of Commerce, BU Member
4. Dr. Nagaraj.N, Professor, Dept of Commerce, University of Mysore Member
5. Dr. Y. Muniraju, Professor in Commerce, Mangalore University Member
6. Dr.D Channappa, Chairman and Professor, Osmania Univeristy Member
7. Dr.R.Parvathi, Principal, VET first Grade College, Bangalore Member

8. Dr.D Raja Jebasingh,Vice Principal, St. Joseph's Commerce College Member

9. Dr.B.G.Bhasakara, Principal, Vivekananda Degree College Member
10. Dr.Padmaja P V, Principal, MLA Academy of Higher Learning Member
11. Dr.S N Venkatesh, Principal, RVD College Member
12. Dr.S.Harish, Principal, Vijaya Evening College Member

CO-OPTED MEMBERS

13. Dr. Bhavani H, Head,

Dept. of Commerce, M L A First Garde College for Women,
14. Prof. Gururaj Rao, Associate Professor, Vijaya College
15. Dr. Swaminathan, Associate Professor, GFGC, Malleswaram
16. Dr. Srihari, Associate Professor, SSMRV College, Bengaluru
17. Dr. Nagaraj C, GFGC, Yelahanka
18. Ms. Priya Srinivas, BMS College of Management
Chairman – BOS

B.COM - Accounting & Finance Page 3 of 55

 NEW EDUCATION POLICY
2020
CURRICULUM FRAMEWORK FOR

FOUR-YEAR UNDER GRADUATE

PROGRAM IN COMMERCE

B.COM -
Accounting and Finance

B.COM - Accounting & Finance Page 4 of 55

 B.COM – PROGRAM
Regulations for Bachelor of Commerce, Bachelor of Commerce with Honour in
Accounting and Finance, B.Com (Hons) and Master of Commerce M.Com.

SEMESTER – I
Teaching
SL Category Hours per Total
Course Code Title of the Course SEE CIE Credits
NO of Course Week Marks
(L+T+P)
1 Lang.1.1 Language -I AECC 3+1+0 60 40 100 3
2 Lang.1.2 Language -II AECC 3+1+0 60 40 100 3

3 B.Com.AF.1.1 Financial Accounting DSC-1 3+0+2 60 40 100 4

B.Com.AF.1.2 Quantitative Aptitude for

4 Business Decisions DSC-2 3+0+2 60 40 100 4
Business Dynamics and
5 B.Com.AF.1.3 DSC-3 4+0+0 60 40 100 4
Entrepreneurship
Digital Fluency/ Basics
6 B.Com.AF.1.4 SEC-SB 1+0+2 30 20 50 2
of Computer
Any one of the following:
B.Com.AF.1.5 a. Accounting for Everyone
7 OEC-1 3+0+0 60 40 100 3
b. Personal Finance and
Planning
8 B.Com.AF.1.6 Yoga SEC-VB 0+0+2 - 25 25 1
9 B.Com.AF.1.7 Health & Wellness SEC-VB 0+0+2 - 25 25 1
SUB TOTAL (A) 390 310 700 25

SEMESTER – II
Teaching
SL Category Hours per Total
Course Code Title of the Course SEE CIE Credits
NO of Course Week Marks
(L+T+P)
10 Lang.2.1 Language –I AECC 3+1+0 60 40 100 3
11 Lang.2.2 Language – II AECC 3+1+0 60 40 100 3
12 B.Com.AF.2.1 Advance Financial Accounting DSC-4 3+0+2 60 40 100 4
B.Com.AF.2.2 Financial Markets and
13 DSC-5 3+0+2 60 40 100 4
Services
Law & Practice of
14 B.Com.AF.2.3 DSC-6 4+0+0 60 40 100 4
Banking
15 B.Com.AF.2.4 Environmental Studies AECC 2+0+0 30 20 50 2
Any one of the following:
16 B.Com.AF.2.5 a. Investing in stock markets OE-2 3+0+0 60 40 100 3
b. Innovation Management
17 B.Com.AF.2.6 Sports SEC-VB 0+0+2 - 25 25 1
B.Com.AF.2.7 NCC/NSS/R&R(S&G)/
18 SEC-VB 0+0+2 - 25 25 1
Cultural
SUB TOTAL B
() 390 310 700 25

EXIT OPTION WITH CERTIFICATION –

WITH ABILITY TO SOLVE WELL DEFINED PROBLEMS

B.COM - Accounting & Finance Page 5 of 55

 SEMESTER – III
Teaching
Category
SL Hours per Total
Course Code Title of the Course of SEE CIE Credits
NO Week Marks
Course (L+T+P)
19 Lang.3.1 Language –I AECC 3+1+0 60 40 100 3
20 Lang.3.2 Language – II AECC 3+1+0 60 40 100 3
21 B.Com.AF.3.1 Corporate Accounting DSC– 7 3+0+2 60 40 100 4
22 B.Com.AF.3.2 Corporate Law DSC– 8 3+0+2 60 40 100 4
Cost Accounting
23 B.Com.AF.3.3 DSC– 9 3+0+2 60 40 100 4

24 B.Com.AF.3.4 Financial Education & SEC 1+0+2 30 20 50 2

Investment Awareness
Any one of the
following:
25 B.Com.AF.3.5 a. Advertising Skills OEC-3 3+0+0 60 40 100 3
b. Entrepreneurship Skills
26 B.Com.AF.3.6 Sports SEC-VB 0+0+2 - 25 25 1
B.Com.AF.3.7 NCC/NSS/R&R(S&G)/
27 SEC-VB 0+0+2 - 25 25 1
Cultural
SUB TOTAL (C) 390 310 700 25

SEMESTER – IV
Teaching
SL Category Hours per Total
Course Code Title of the Course SEE CIE Credits
NO of Course Week Marks
(L+T+P)
28 Lang.4.1 Language –I AECC 3+1+0 60 40 100 3
29 Lang.4.2 Language – II AECC 3+1+0 60 40 100 3
Advanced Corporate
30 B.Com.AF.4.1 DSC– 10 3+0+2 60 40 100 4
Accounting
31 B.Com.AF.4.2 Business Statistics DSC– 11 3+0+2 60 40 100 4
Financial Management
32 B.Com.AF.4.3 DSC– 12 4+0+0 60 40 100 4

33 B.Com.AF.4.4 Constitution of India AECC 2+0+0 30 20 50 2

Any one of the
following:
a. Banking Operations
34 B.Com.AF.4.5 b. Principles of Event OEC-4 3+0+0 60 40 100 3
Management

35 B.Com.AF.4.6 Sports SEC-VB 0+0+2 - 25 25 1

NCC/NSS/R&R(S&G)/
36 B.Com.AF.4.7 SEC-VB 0+0+2 - 25 25 1
Cultural
SUB TOTAL ( D) 390 310 700 25

EXIT OPTION WITH DIPLOMA –ABILITY TO SOLVE BROADLY DEFINED PROBLEMS.

B.COM - Accounting & Finance Page 6 of 55

 SEMESTER – V

SL Teaching
Category Hours per Total
Course Code Title of the Course SEE CIE Credits
NO of Course Week Marks
(L+T+P)
37 B.Com.AF.5.1 Advanced Financial 3+0+2 60 40 100 4
DSC-13
Management
38 B.Com.AF.5.2 Income Tax - I DSC-14 3+0+2 60 40 100 4
39 B.Com.AF.5.3 Methods and Techniques of 4+0+0 60 40 100 4
DSC-15
Costing
40 B.Com.AF.5.4 Principles of Auditing 3+0+2 60 40 100 3
DSC-16

41 B.Com.AF.5.5 Goods and Service Tax VOC-1 2+0+2 60 40 100 3

42 B.Com.AF.5.6 Internship Intern-1 1+0+2 - 50 50 2

43 B.Com.AF.5.7 Cyber Security SEC 1+0+2 30 20 50 2

or some other SEC
44 B.Com.AF.5.8 Sports SEC– VB 0+0+2 - 25 25 1
NCC/NSS/R&R(S&G)/
45 B.Com.AF.5.9 SEC– VB 0+0+2 - 25 25 1
Cultural
SUB TOTAL (F) 330 320 650 24

SEMESTER – VI
SL Teaching
Category Hours per Total
Course Code Title of the Course SEE CIE Credits
NO of Course Week Marks
(L+T+P)
46 B.Com.AF.6.1 Management Accounting DSC-17 3+0+2 60 40 100 4

47 B.Com.AF.6.2 Income Tax – II DSC-18 3+0+2 60 40 100 4

48 B.Com.AF.6.3 Indian Financial Reporting 100 4

Standards (IFRS) DSC-19 3+0+2 60 40
Security Analysis and 100 3
49 B.Com.AF.6.4 DSC - 20 3+0+2 60 40
Portfolio Management

Basics of Spread Sheet

50 B.Com.AF.6.5 Modelling VOC-2 2+0+2 60 40 100 3

51 B.Com.AF.6.6 Internship Intern-2 0+0+2 - 50 50 2

52 B.Com.AF.6.7 Professional Communication SEC- SB 1+0+2 30 20 50 2

53 B.Com.AF.6.8 Sports SEC– VB 0+0+2 - 25 25 1

NCC/NSS/R&R(S&G)/
54 B.Com.AF.6.9 SEC– VB 0+0+2 - 25 25 1
Cultural
SUB TOTAL (F) 330 320 650 24

GRAND TOTAL - DEGREE 2220 1880 4100 148

EXIT OPTION WITH BACHELOR DEGREE -ABILITY TO SOLVE COMPLEX PROBLEMS THAT ARE
ILL-STRUCTURED REQUIRING MULTI-DISCIPLINARY SKILLS TO SOLVE THEM.

B.COM - Accounting & Finance Page 7 of 55

 SEMESTER – VII
Teaching
SL Category Hours per Total
Course Code SEE CIE Credits
NO Title of the Course of Course Week Marks
(L+T+P)

55 B.Com.AF.7.1 Financial Derivatives DSC-21 4+0+0 60 40 100 4

B.Com.AF.7.2 Quantitative Techniques DSC-22

56 3+0+2 60 40 100 4

Risk Management
57 B.Com.AF.7.3 DSC-23 3+0+2 60 40 100 4

Strategic Financial
58 B.Com.AF.7.4 DSC-24 3+1+0 60 40 100 3
Management
59 B.Com.AF.7.5 ERP Applications VOC-3 2+0+2 60 40 100 3
60 B.Com.AF.7.6 Research Methodology RM -1 3+0+0 60 40 100 3

SUB TOTAL (G) 360 240 600 21

SEMESTER – VIII
Teaching
SL Category Hours per Total
Course Code Title of the Course SEE CIE Credits
NO of Course Week Marks
(L+T+P)
61 B.Com.AF. 8.1 Strategic Cost DSC-25 3+0+2 60 40 100 4
Management
62 B.Com.AF.8 .2 Operation Research DSC-26 4+0+0 60 40 100 4

Cost and Management

63 B.Com.AF.8 .3 Audit DSC-27 3+0+2 60 40 100 4

64 B. Com.AF.8.4 Managing Digital VOC - 4 4+0+0 60 40 100 3

Platforms

B.Com.AF. 8.5 Research

65 Projects/Internship with - - 120 80 200 6
Or
Viva – voce
OR
66 B.Com.AF. 8.5 International Financial DSC 28 2+0+2(P) 60 40 100 3*
Management
Accounting for 2+0+2(P)
67 B. Com.AF. 8.6 DSC-29 60 40 100 3*
Government and Local
Bodies.
SUB TOTAL (H) 360 240 600 21
DEGREE WITH HONOURS
GRAND TOTAL OF (A+B+C+D+E+F+G+H) 2940 2360 5300 190

*In lieu of the research Project, two additional papers/ Internship may be offered
Award of Bachelor of Commerce Degree with Honours, (With the completion of courses
equal to a minimum of 180 credits)

BACHELOR DEGREE WITH HONORS – EXPERIENCE OF WORKPLACE PROBLEM

SOLVING IN THE FORM OF INTERNSHIP OR RESEARCH EXPERIENCE
PREPARING FOR HIGHER EDUCATION OR ENTREPRENEURSHIP EXPERIENCE.

B.COM - Accounting & Finance Page 8 of 55

 NOTES:
· One Hour of Lecture is equal to 1 Credit.
· One Hour of Tutorial is equal to 1 Credit (Except Languages).
· Two Hours of Practical is equal to 1 Credit

Acronyms Expanded
AECC : Ability Enhancement Compulsory Course
DSC © : Discipline Specific Core (Course)
SEC-SB/VB : Skill Enhancement Course-Skill Based/Value Based
OEC : Open Elective Course
DSE : Discipline Specific Elective
SEE : Semester End Examination
CIE : Continuous Internal Evaluation
L+T+P : Lecture+Tutorial+Practical(s)

Note: Practical Classes may be conducted in the Business Lab or in Computer Lab or in
Class room depending on the requirement. One batch of students should not exceed half
(i.e., 30 or less than 30 students) of the number of students in each class/section. 2 Hours
of Practical Class is equal to 1 Hour of Teaching, however, whenever it is conducted for
the entire class (i.e., more than 30 students)

2 Hours of Practical Class is equal to 2 Hours of Teaching.

B.COM - Accounting & Finance Page 9 of 55

SEMESTER I
Name of the Program: Bachelor of Commerce (A&F)
Course Code: B.Com. 1.1
NAME OF THE COURSE: FINANCIAL ACCOUNTING

COURSE CREDITS NO. OF HOURS TOTAL NO. OF

PER WEEK TEACHING HOURS
4 CREDITS 4 HOURS 56 HOURS
Pedagogy: Classroom lectures, tutorials, Group discussion, Seminar, Case studies
& field work etc.,
Course Outcomes: On successful completion of the course, the students will be
able to
a) Understand the theoretical framework of accounting as well accounting
standards.
b) Demonstrate the preparation of financial statement of manufacturing and non-
manufacturing entities of sole proprietors.
c) Exercise the accounting treatments for consignment transactions & events in
the books of consignor and consignee.
d) Understand the accounting treatment for royalty transactions & articulate the
Royalty agreements.
e) Outline the emerging trends in the field of accounting.

SYLLABUS: HOURS
Module- 1: Theoretical Framework of Accounting 10
Introduction-Meaning and Scope of Accounting- Objectives of Accounting-
Importance of Accounting-Function of Accounting-Terminologies used in
accounting- Users of Accounting Information-Accounting Process-Basis of
Accounting: Cash basis and Accrual Basis-Branches of Accounting- Principles of
Accounting-Concepts and Conventions- Accounting Standards-Indian
Accounting Standards (IND AS)-Theory, Accounting equations, Problems on
Accounting Equations
Module -2: Financial Statements of Sole Proprietary Concerns 12
Introduction-Meaning of Sole Proprietor-Meaning of Financial Statements -
Manufacturing and non-manufacturing Entities: Financial statements of
Manufacturing Concerns -Statement of Manufacture, Statement of Trading and
Profit & Loss -Balance Sheet. Financial statement of Non-manufacturing
Concerns, Statement of Profit and Loss and Balance sheet.
Module. 3: Consignment Accounts 12
Introduction-Meaning of Consignment-Consignment vs Sales-Pro-forma Invoice-
Accounts Sales-Types Commission-Accounting for Consignment Transactions &
Events in the books of Consignor and Consignee - Treatment of Normal &
Abnormal Loss. -Valuation of Closing Stock-Goods sent at Cost Price and Invoice
Price- problem.
Module.4: Royalty Accounts 14
Introduction-Meaning- Terms used in royalty agreement: Lessee, Lessor,
Minimum Rent – Short Workings –Recoupment of Short Working–Accounting
Treatment in the books of Lessee and lessor – Journal Entries and Ledger Accounts
including minimum rent account.

B.COM - Accounting & Finance Page 10 of 55

 Module.5: Emerging Trends in Accounting 08

Digital Transformation of Accounting-Big Data Analytics in Accounting-Cloud

Computing in accounting- - Green Accounting-Human Resource Accounting,
Inflation Accounting, Database Accounting. (Theory Only).

Skill Developments Activities:

1. Collect Annual Reports of sole proprietors and identify accounting concepts
and conventions followed in the preparation of the annual reports.
2. Collect Annual Reports of sole proprietors and identify the different
components.
3. Preparation of Pro-form invoice and accounts sales with imaginary figures.
4. Collect Royalty Agreements and draft dummy royalty agreements with
imaginary figures.
5. Identify latest innovations and developments in the field of accounting.

Books for reference:

1. Robert N Anthony, David Hawkins, Kenneth A. Merchant, (2017)
Accounting: Text and Cases, Mc Graw-Hill Education, 13thEdition.
2. S.Anil Kumar, V.Rajesh Kumar and B.Mariyappa – Financial Accounting,
Himalaya Publishing House, New Delhi.
3. SP Iyengar (2005), Advanced Accounting, Sultan Chand & Sons, Vol.1.
4. Charles T. Horngren and Donna Philbrick, (2013) Introduction to Financial
Accounting, Pearson Education, 11thEdition.
5. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper
Backs, New Delhi, 32ndEdition.
6. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas
Publishing House, New Delhi, 6th Edition.
7. B.S. Raman (2008), Financial Accounting Vol. I & II, United Publishers &
Distributors

B.COM - Accounting & Finance Page 11 of 55

 Name of the Program: Bachelor of Commerce (A&F)
Course Code: B.Com. 1.2
NAME OF THE COURSE: QUANTITATIVE APTITUDE FOR BUSINESS DECISIONS

COURSE CREDITS NO. OF HOURS TOTAL NO. OF

PER WEEK TEACHING HOURS
4 CREDITS 4 HOURS 56 HOURS
Pedagogy: Classroom lecture, tutorials, Group discussion, Seminar, Case studies
& field work etc.,
Course Outcomes: On successful completion of the course, the Students will be
able to
a) Understand the number System.
b) Calculate the Sum and Insertion of Arithmetic and geometric progression and
mean
c) Compute simple interest, compound interest annuities and discounting of
bills of exchange.
d) Calculate different types of ratios and proportion
e) Calculate simultaneous equation, quadratic equation and factorization
method
f) Calculate matrix and determinants.

SYLLABUS: HOURS
Module No. 1: Number System and Progression 14
Natural Numbers, Prime Numbers, Real Numbers, Even Numbers, Odd Numbers,
Rational Numbers, Irrational Numbers, Integers – HCF & LCM (Simple
Problems).
Arithmetic Progression, Finding the nth term of AP and sum to nth term of AP.
Insertion of Arithmetic mean. Geometric progression – finding the nth term of GP
and sum to nth term GP and insertion of Geometric Mean.
Module No. 2: Mathematics for Finance 12
Simple Interest - Problems on Simple Interest, Compound Interest, Annuities,
Present and Future value of Annuity, Discounting Bills of Exchange (Present worth,
Future face value, Trade Discount and Banker discount, Bankers gain and Amount
receivable).
Module No. 3: Ratios and Proportion 12
Ratios, Equality of Ratios – Compounding Ratios, Duplicate, Triplicate and Sub –
Duplicate of a Ratio. Proportions – Fourth proportional – Third Proportional and
Mean Proportional – Continued Proportion, direct and Inverse Proportions,
Problems.
Module No. 4:Theory of Equation 08
Meaning and types of equation – linear equation – meaning and problems-
simultaneous equation – meaning and problem with only two variables(elimination
method and substitution method) – quadratic equation – factorization and formula
method.

B.COM - Accounting & Finance Page 12 of 55

 Module No. 5: Matrices and Determinants 10
Matrix – Meaning, Definition and Types – Algebra of matrix (Addition, Subtraction
& Multiplication of two Matrices) – Problems. Adjoint of a Matrix - Inverse of
a Square Matrix – Determinants – Determinants of square matrix - Solutions of
Linear Equations by using Cramer's Rule in two variables only - problems.

Skill Developments Activities:

1. Collect details from your nearest trading concern regarding normal discount.
2. Collect Information from a financial company or firm regarding rate of
interest charged on advances and deposits and how the bills are discounted by
the business firms and bands.
3. Develop an Amortization Table for Loan Amount – EMI Calculation.
4. Secondary overhead distribution summary using Simultaneous Equations
Method.
5. Application of Matrix in Business Problems

Books for reference:

1. Dr. Sancheti&Kapoor: Business Mathematics and Statistics, Sultan Chand
2. Zamarudeen: Business Mathematics, Vikas
3. R.S Bhardwaj :Mathematics for Economics & Business
4. Madappa, Business Mathematics, Subhas Publications
5. G K Ranganath, Business Mathematics, HPH

B.COM - Accounting & Finance Page 13 of 55

 Name of the Program: Bachelor of Commerce (A&F)
Course Code: B.Com. 1.3
Name of the Course: BUSINESS DYNAMICS AND ENTREPRENEURSHIP

COURSE CREDITS NO. OF HOURS TOTAL NO. OF

PER WEEK TEACHING HOURS
4 CREDITS 4 HOURS 56 HOURS
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies
& field work etc.,
Course Outcomes: On successful completion of the course, the Students will be
able to
a) Understand Business Dynamics.
b) Understand Entrepreneurship Concepts
c) Enhance knowledge about Entrepreneurial culture and Industrial growth by
understanding the intricacies of business management.
d) Ability to implement the management techniques in 21st century
organisations.
e) Understand Recent Trends in Business Growth

SYLLABUS: HOURS
Module No. 1: Introduction to Management 08
Concept and Nature –Types of Managers- Responsibilities and skills of
Professional Manager- Functions of Management – Fayol's Principles of
Management – Administration vs. Management– Management Process – Levels of
Management – Approaches to the study of Management - Challenges of managing
21st century Corporations/Organisations.
Module No. 2: Managerial Functions 14
Planning - Concept, Significance, Types; Organizing -Concept, Principles,
Theories, Types of Organizations; Authority; Responsibility; Power; Delegation;
Decentralization; Staffing; Directing; Coordinating; Control - Nature, Process, and
Techniques.
Module No. 3: Human Resource Management 14
Meaning, Objectives, Functions, HRM Process, Job Analysis, Job Design,
Recruitment, Selection, Placement, Training and Development, Retention of
Employees, Performance Appraisal
Module No. 4: Introduction to Entrepreneurship 12
Evolution of Entrepreneurship – Introduction to the concept of Entrepreneurs,
Entrepreneurship and Enterprise - Reasons for growth of Entrepreneurship -
Characteristics and Classification of Entrepreneurs – Intrapreneurs; Women
Entrepreneurs - Problems and Challenges; Competency requirement for
entrepreneurs.

B.COM - Accounting & Finance Page 14 of 55

 Module No. 5: Government Support for Entrepreneurship 08
Start-up India, Make in India, Atal Innovation Mission (AIM), Support to Training
and Employment Programme (STEP), Jan Dhan, Aadhaar, Mobile (JAM), Digital
India, Trade Related Entrepreneurship Assistance and Development (TREAD),
Pradhan Mantri Kausalya Vikasyojana (PMKVY), National Skill Development
Mission (NSDM). (Concepts only)

Skill Development Activities:

1. Identify 10 skills for excellent Managers
2. 5 cases displaying Entrepreneurship abilities.
3. Any 2 Performance Appraisal Techniques to be discussed as case study
4. Interview women entrepreneur and identify the difficulties and challenges
faced.
5. Case studies on recruitment and selection process.

Reference Materials

1. Hersey, Paul, Kenneth H. Blanchard and Dewey E. Johnson: Management of

Organisational Behaviour: Utilising Human Resources,
2. Koontz, Harold, Cyril O'Donnell, and Heinz Weihrich: Essentials of
Management,
3. Govindarajan & Natarajan: Principles of Management,
4. Tripathy & Reddy: Principles of Management,
5. Tandon B.C: Environment and Entrepreneur;
6. Siner A David: Entrepreneurial Mega books;
7. Srivastava S. B: A Practical Guide to Industrial Entrepreneurs;
8. Prasanna Chandra: Project Preparation, Appraisal, Implementation;

B.COM - Accounting & Finance Page 15 of 55

 Name of the Program: Bachelor of Commerce (A&F)
Course Code: B.Com. 1.5 a.(Open Elective Course)
NAME OF THE COURSE: ACCOUNTING FOR EVERYONE

COURSE CREDITS NO. OF HOURS TOTAL NO. OF

PER WEEK TEACHING HOURS
3 CREDITS 3 HOURS 42 HOURS
Pedagogy: : Classrooms lecture, Case studies, Group discussion, Seminar & field
work etc.,
Course Outcomes: On successful completion of the course, the students will be
able to
a. Analyse various terms used in accounting.
b. Understand the procedure for recording the transaction.
c. Learn posting the journal entry to ledger
d. Prepare ledger accounts and cash books.
e. Demonstrate the ability to prepare final accounts

SYLLABUS: HOURS
Module No. 1: Introduction to Accounting 08 Hours
Accounting: Meaning, Importance and objectives of Accounting, Concepts and
Convention of Accounting.
Accounting Information: Meaning, Users, Sources of accounting information.
Some Basic Terms –Transaction, Account, Asset, Liability, Capital, Expenditure,
Income, Revenue, Profit, Loss, Concept of revenue and Capital; Debit, Credit,
Accounting Year, Financial Year.
Accounting Equations – Simple Problems on Accounting Equation.
Module No. 2: Recording of Transactions 12 Hours
Features of recordable transactions and events, Recording of Transactions; Types
of Accounts - Personal account, Real Account and Nominal Account ; Golden
Rules of Accounting-Rules for Debit and Credit; Double Entry System,
Journalizing transactions (Simple Problems on Journal Entries of Sole
Proprietorship Concern)
Module No. 3: Preparation of Ledger Accounts and Cash 12 Hours
Book
Ledger – Meaning of Ledger, Format of Ledger Account, Preparation of Ledger
Accounts (Simple Problems on Journalising the transactions and posting in
Ledger Accounts),
Cash Book-Meaning of Cash Book, Posting of transactions in cash book.
(Simple Problems on Simple Cash Book)
Module No. 4: Preparation of Final Accounts 10 Hours

B.COM - Accounting & Finance Page 16 of 55

 Preparation of Trial Balance and Final Accounts. (Simple problems on Trial Balance,
Trading, Profit and Loss Accounts and Balance Sheet with T-format).

B.COM - Accounting & Finance Page 17 of 55

 Skill Development Activities:
1. Write an accounting equation using Imaginary figures.
2. Prepare final accounts collecting necessary data from small business firms.
3. Prepare a Trial Balance with Imaginary Figures.
4. Prepare a Simple Cash Book with imaginary transactions.
5. Pass any five journal entries with imaginary transactions for Sole proprietary
concern.

Books for Reference:

1. Hatfield, L. (2019). Accounting Basics. Amazon Digital Services LLC.
2. Horngren, C. T., Sundem, G. L., Elliott, J. A., & Philbrick, D. (2013).
Introduction to Financial Accounting. London: Pearson Education.
3. Siddiqui, S. A. (2008). Book Keeping & Accountancy. New Delhi: Laxmi
Publications Pvt. Ltd.
4. Sehgal, D. (2014). Financial Accounting. New Delhi: Vikas Publishing House
Pvt. Ltd.
5. Tulsian, P. C. (2007). Financial Accounting. New Delhi: Tata McGraw Hill
Publishing Co. Ltd.
6. Mukharji, A., & Hanif, M. (2015). Financial Accounting. New Delhi: Tata
McGraw Hill Publishing Co. Ltd.
7. Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K. (2018).
Financial Accounting. New Delhi: Vikas Publishing House Pvt. Ltd.
8. Khan, M.Y. and Jain, P.K. Management Accounting. McGraw Hill Education.
9. Arora, M.N. Management Accounting, Vikas Publishing House, New Delhi

B.COM - Accounting & Finance Page 18 of 55

 Name of the Program: Bachelor of Commerce (A&F)
Course Code: B.Com. 1.5 b (Open Elective Course)
NAME OF THE COURSE: PERSONAL FINANCE AND PLANNING

COURSE CREDITS NO. OF HOURS TOTAL NO. OF

PER WEEK TEACHING HOURS
3 CREDITS 3 HOURS 42 HOURS
Pedagogy: Classroom lecture, Case studies, Group discussion, Seminar & field
work etc.,
Course Outcomes: On successful completion of the course, the students will be
able to
a. Explain the meaning and appreciate the relevance of Financial Planning
b. Comprehend the concept of Investment Planning and its methods
c. Examine the scope and ways of Personal Tax Planning.
d. Analyze Insurance Planning and its relevance
e. Develop an insight into retirement planning and its relevance.

SYLLABUS: HOURS
Module No. 1: Introduction to Financial Planning 08 Hours
Financial goals, steps in financial planning, time value of money, personal loans,
education loan, car loan & home loan schemes. Introduction to savings, benefits
of savings, management of spending & financial discipline.
Module No. 2: Investment Planning 12 Hours
Meaning, process and objectives of investment, Concept and measurement of
return & risk, Types of return: Income and capital appreciation
Different investment avenues: Corporate Securities, Bank deposits, Company
deposits, Post Office Savings Schemes, Government Securities, Insurance
Schemes, Provident Fund, Pension loans, Mutual fund, Commodities, Foreign
currency, Real estate, Paintings and Antiques, Gold and Bullion, Chits and Nidhi,
Exchange Traded Funds (ETF).
Module No. 3: Personal Tax Planning 10 Hours
Tax Structure in India for personal taxation, Scope of Personal tax planning,
Exemptions and deductions available to individuals (U/s 80C, 80CCC, 80CCD,
80D, 80DD, 80TTA, 80 U) from Gross Total Income (Theory Only). Tax
avoidance versus tax evasion.
Module No. 4: Retirement Planning 12 Hours
Retirement Planning Goals, Process of retirement planning, Pension plans
available in India, New Pension Scheme, Provident Fund: Employee Provident
Fund (EPF) and Public Provident Fund (PPF). Deductions available under the
Income Tax Act, 1961 for retirement plans. (Theory Only)

B.COM - Accounting & Finance Page 19 of 55

 Skill Development Activities:
1. Design a portfolio using any five assets with imaginary figures.
2. Identify different types / classes of mutual funds available in India
3. List out any six insurance schemes in India.
4. List out the deductions available under the Income Tax Act, 1961 for retirement
plans.

Books for Reference:

1. Indian Institute of Banking & Finance. (2017). Introduction to Financial
Planning. New Delhi: Taxmann Publication.
2. Pandit, A. (2014). The Only Financial Planning Book that You Will Ever
Need. Mumbai: Network 18 Publications Ltd.
3. Sinha, M. (2008). Financial Planning: A Ready Reckoner. New York:
McGraw Hill Education. Halan, M. (2018). Let's Talk Money: You've Worked
Hard for It, Now Make It Work for You. New York: HarperCollins Publishers.
4. Tripathi, V. (2017). Fundamentals of Investment. New Delhi: Taxmann
Publication.

B.COM - Accounting & Finance Page 20 of 55

 Name of the Program: Bachelor of Commerce (A&F)
Course Code: B.Com. 2.1
NAME OF THE COURSE: ADVANCED FINANCIAL ACCOUNTING

COURSE CREDITS NO. OF HOURS TOTAL NO. OF

PER WEEK TEACHING HOURS
4 CREDITS 4 HOURS 56 HOURS
Pedagogy: Classroom lecture, Case studies, Tutorial classes, Group discussion,
Seminar & field work etc.,
Course Outcomes: On successful completion of the course, the students will be
able to
a) Understand & compute the amount of claims for loss of stock & loss of Profit.
b) Learn various methods of accounting for hire purchase transactions.
c) Deal with the inter-departmental transfers and their accounting treatment.
d) Demonstrate various accounting treatments for dependent & independent
branches.
e) Prepare financial statements from incomplete records.

SYLLABUS: HOURS
Module-1: Insurance Claims for Loss of Stock 10
Meaning, Need and Advantages of Fire Insurance-Special terminologies in Fire
Insurance Claims – Insurer, Insured, Premium, Salvage, Insurance Policy, Sum
Assured, Under Insurance, over insurance Average Clause, Claim. Problems on
Ascertainment of Fire Insurance Claim including problems on abnormal line of
goods.
Module - 2: Hire Purchase Accounting 10
Meaning of Hire Purchase and Installment Purchase System- difference between
Hire Purchase and Installment Purchase – Important Definitions – Hire Purchase
Agreement – Hire Purchase Price – Cash Price – Hire Purchase Charges – Net Hire
Purchase Price – Net Cash Price – Calculation of Interest – Calculation of Cash
Price – Journal Entries and Ledger Accounts in the books of Hire Purchaser and
Hire Vendor (Asset Accrual Method only).
Module -3: Departmental Accounts 12
Meaning and Features of Departmental Undertaking-Examples of Department
Specific Expenses and Common Expenses -Need and Bases of Apportionment of
Common Expenses-Preparation of Statement of Trading and Profit and Loss in
Columnar form, Statement of General Profit and Loss and Balance Sheet – Simple
problems involving Inter Departmental Transfers at Cost Price (vertical form).
Module-4: Branch Accounts 12
Meaning of Branch Accounts -Objectives and Advantages of Branch Accounting
Types of Branches – Meaning and features of Dependent Branches, Independent
Branches and Foreign Branches-Methods of maintaining books of accounts by the
Head Office –Debtors System- ascertainment of Profit or Loss of Branch under
Debtors System – Supply of goods at Cost Price and supply of goods at Invoice
Price.

B.COM - Accounting & Finance Page 21 of 55

 Module -5: Conversion of Single-Entry System into
Double Entry System 12

Single entry system- Meaning – Features – Merits – Demerits – Types. Conversion

into Double Entry system – Need for Conversion – Preparation of Statement of
Affairs – Cash book – Memorandum Trading Account – Total Debtors Account –
Total Creditors Account – Bills Receivable Account – Bills Payable Account –
Statement of Trading and Profit & Loss and Balance Sheet.

Skill Development Activities:

1. Identify the procedure & documentations involved in the insurance claims.

2. Collect hire purchase agreement and draft dummy hire purchase agreements
with imaginary figures.
3. Identify the common expenditures of a departmental undertaking
4. Collect the procedure and documentations involved in the establishment of
various branches.
5. Visit any sole proprietor firm and identify the steps involved in the conversion
of single entry into double entry system.
6. Any other activities, which are relevant to the course.

Books for reference:

1. S.Anil Kumar, V.Rajesh Kumar and B.Mariyappa – Financial Accounting,
Himalaya Publishing House, New Delhi
2. SP Iyengar (2005), Advanced Accounting, Sultan Chand & Sons, Vol.1.
3. Robert N Anthony, David Hawkins, Kenneth A. Merchant, (2017)
Accounting: Text and Cases, McGraw-Hill Education, 13thEdition.
4. Charles T. Horngren and Donna Philbrick, (2013) Introduction to Financial
Accounting, Pearson Education, 11thEdition.
5. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper
Backs, New Delhi, 32ndEdition.
6. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas
Publishing House, New Delhi, 6thEdition.
7. B.S. Raman (2008), Financial Accounting Vol. I & II, United Publishers &
Distributors

B.COM - Accounting & Finance Page 22 of 55

 Name of the Program: Bachelor of Commerce - A and F
Course Code: B.Com-A&F 2.2
Name of the Course: FINANCIAL MARKETS AND SERVICES

COURSE CREDITS NO. OF HOURS TOTAL NO. OF

PER WEEK TEACHING HOURS
4 CREDITS 4 HOURS 56 HOURS
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case
studies & field work etc.,
Course Outcomes: On successful completion Student will be able to
1. Understand the functioning of Indian financial system
2. Understand various financial institutions/Intermediaries.
3. Understand the various financial services
4. Understand the impact of financial system on business enterprises.
5. Understand the working of Stock Exchange

SYLLABUS: HOURS
Module No. 1: Overview of Financial System 08
Financial System – Features, Constituents of Financial System; Financial
Institutions; Financial Services; Financial Markets and Financial Instruments
Module No. 2: Financial Institutions 12
Characteristics of Financial Institutions, Broad Categories – Money Market
Institutions and Capital Market Institutions. Role of Financial Institutions in Economic
development. Objectives and Functions of Banks, Insurance Companies, Asset
Management Companies, Chit Companies, Non-Banking Financial Companies, Provident
Fund Authorities.
Module No. 3: Financial Services 14
Financial Services – Meaning, Objectives, Functions, Characteristics; Types of
Financial Services - Merchant Banking – Functions and Operations, Leasing,
Mutual Funds, Venture Capital & Credit Rating
Module No. 4: Financial Markets and Instruments 14
Meaning and Definition, Role and Functions of Financial Markets, Constituents of
Financial Markets; Money Market Instruments and its features, Capital Market
and Instruments and its features. Role of Financial Instruments in the Financial
system
Module No. 5: Stock Markets 08
Introduction - Functions of Stock Exchange, Brief note on BSE, NSE, and OTCEI.
Stock Market Operations - Trading,Settlement and procedures, Types of Trading. De
Mat Account and its features and significance – Depositories and their role in Stock Market
– NSDL, CSDL.

B.COM - Accounting & Finance Page 23 of 55

 Skill Development Activities:

1. Prepare a Chart of Financial Markets

2. Visit any financial institution and prepare a report
regarding its structure,functions and performance.
3. Analyze the ratings given by any credit rating agency, for at least 5
companies.
4. Identify a company of your choice and record its share prices for one
month.

Books for Reference:

1. L.M. Bhole, Financial Institutions & Markets, McGraw Hill
2. Khan, M.Y, Indian Financial System, McGraw Hill
3. Sharma, Meera, Management of Financial Institutions,
Eastern EconomyEdition
4. Bhole and Mahakud, Financial Institutions and Markets –
Structure, Growthand Innovations, McGraw Hill
5. Guruswamy, S., Financial Services and System, McGraw Hill
6. Edminister. R.O, Financial Institutions, Markets &
Management, McGrawHill
7. Khan. M.Y, Indian Financial System, Vikas Pub. House
8. H.R Machiraju, Indian Financial System, Vikas Pub. House
9. E.Gorden & K. Nataraj, Financial Markets and Services, HPH

B.COM - Accounting & Finance Page 24 of 55

 Name of the Program: Bachelor of Commerce (A&F)
Course Code: B.Com. 2.3
Name of the Course: LAW AND PRACTICE OF BANKING

COURSE CREDITS NO. OF HOURS TOTAL NO. OF

PER WEEK TEACHING HOURS
4 CREDITS 4 HOURS 56 HOURS
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar
&field work etc.,
Course Outcomes: On successful completion of the course, the Students will be
able to
a. Summarize the relationship between Banker & customer and different types
of functions of banker.
b. Analyse the role, functions and duties of paying and collecting banker.
c. Make use of the procedure involved in opening and operating different
accounts.
d. Examine the different types of negotiable instrument & their relevance
in the present context.
e. Estimate possible developments in the banking sector in the upcoming days.

SYLLABUS: HOURS
Module No. 1: Introduction to Banking 12
Introduction- Meaning – Need – Importance – Primary, Secondary & Modern
functions of banks - Origin of banking- Banker and Customer Relationship
(General and special relationship) - Origin and growth of commercial banks in India
– Types of Banks in India– Banks' Lending - changing role of commercial banks.
RBI: History-Role & Functions.
Module No. 2: Paying and Collecting Banker 12
Paying banker: Introduction - Meaning – Role – Functions - Duties - Precautions
and Statutory Protection and rights - Dishonor of Cheques – Grounds of Dishonor –
Consequences of wrongful dishonor of Cheques; Collecting Banker: Introduction -
Meaning – Legal status of collecting banker - Holder for value -Holder in due
course – Duties & Responsibilities - Precautions and Statutory Protection to
Collecting Banker.
Module No. 3: Customers and Account Holders 10
Introduction - Types of Customers and Account Holders - Procedure and Practice
in opening and operating accounts of different customers: Minors - Joint Account
Holders- Partnership Firms - Joint Stock companies - Executors and Trustees
- Clubs and Associations and Joint Hindu Undivided Family.
Module No. 4: Negotiable Instruments 12
Introduction – Meaning & Definition – Features – Kinds of Negotiable Instruments:
Promissory Notes - Bills of Exchange - Cheques - Crossing of Cheques – Types of
Crossing; Endorsements: Introduction - Meaning - Essentials & Kinds of
Endorsement – Rules of endorsement.

B.COM - Accounting & Finance Page 25 of 55

 Module No. 5: Recent Developments in Banking 10
Introduction - New technology in Banking – E-services – Debit and Credit cards -
Internet Banking-Electronic Fund Transfer- MICR – RTGS - NEFT –ECS- Small
banks-Payment banks- Digital Wallet-Crypto currency- KYC norms – Basel Norms
- Mobile banking-E- payments - E-money. Any other recent development in the
banking sector.

Skill Development Activities:

1. Refer RBI website and identify the different types of banks operating in India.
2. Visit any Public sector bank & discuss with the branch manager about the role
and functions as a paying and collecting banker.
3. Collect and fill dummy account opening forms as different types of customer.
4. Draft specimen of Negotiable instruments: bill of exchange, Promissory
Notes and Cheques.
5. Identify and prepare report on pros and cons of recent development in the field
of banking sector.
6. Any other activities, which are relevant to the course.

Books for reference

1. Nagarajan. G, Sudesh and Raju. G.S (2021); Law and Practice of Banking,
Jayvee Publications, Bangalore.
2. Gordon & Natarajan, Banking Theory Law and Practice, HPH, 24th Edition
3. S. P Srivastava ( 2016), Banking Theory & Practice, Anmol Publications
4. Maheshwari. S.N. (2014), Banking Law and Practice, Kalyani Publishers, 11
edition
5. Shekar. K.C (2013), Banking Theory Law and Practice, Vikas Publication,
21st Edition.
6. Dr. Alice Mani (2015), Banking Law and Operation, SBH.

B.COM - Accounting & Finance Page 26 of 55

 Name of the Program: Bachelor of Commerce (A&F)
Course Code: B.Com. 2.5 a (Open Elective Course)
Name of the Course: INVESTING IN STOCK MARKETS

COURSE CREDITS NO. OF HOURS TOTAL NO. OF

PER WEEK TEACHING HOURS
3 CREDITS 3 HOURS 42 HOURS
Pedagogy: Classroom lectures, Case studies, Group discussion, Seminar &
field work etc.,
Course Outcomes: On successful completion of the course, the students will be
able to
a. Explain the basics of investing in the stock market.
b. Differentiate between Primary and Secondary Market.
c. Understand different methods of issue of shares.
d. Understand the different methods of pricing the issue of shares.
e. Understand Demat A/c and Depository Participants managing Demat A/c.

SYLLABUS: HOURS
Module 1: Indian Stock Market 08 Hours
Introduction to Indian Stock Markets, History, Organization, Governing body,
Functions of stock Exchange, Players in Stock Market, SEBI – Objectives, Role
and Powers.

Module 2: Investing in Primary and Secondary Markets 08 Hours

Meaning, Objectives, Scope, and Functions of Primary and Secondary Markets-
Difference between Primary and Secondary Market, Methods of issue of shares in
primary market, methods of pricing the issue of shares in primary market, Listing
of shares.
Module 3: Trading in Stock Market 14 Hours
Broker-Meaning, Role and Responsibilities, Brokerage charges.
Trading & Settlement- Procedure for Trading – Buying Order, Sell Order, Long
and Short Positions, Bid and Ask Price, Volume, Stop Loss; Types of Trading –
Online Trading and Offline Trading.
Module 4: Depository participants in India 08 Hours
Demat Account- Meaning and Need for Demat Account, Steps in Opening Demat
Account and related documentations.
Depositories in India: National Securities Depository Ltd. (NSDL)- Features and
Functions, Central Depository Services Ltd. (CDSL)- Features and Functions.

B.COM - Accounting & Finance Page 27 of 55

 Skill Development Activities:
1. List out the recent IPO in Indian Primary Market.
2. List out the leading share brokers in India.
3. Procedure for Opening the Demat A/c.
4. List out the functions of CDSL and NSDL.

Books for Reference:

1. Chandra, P. (2017). Investment Analysis and Portfolio Management. New
Delhi: Tata McGraw Hill Education.
2. Kevin, S. (2015). Security Analysis and Portfolio Management. Delhi: PHI
Learning. Ranganatham,
3. Madhumathi, R. (2012). Security Analysis and Portfolio Management.Uttar
Pradesh: Pearson (India) Education.
4. Pandian, P. (2012). Security Analysis and Portfolio Management. New Delhi:

B.COM - Accounting & Finance Page 28 of 55

 Name of the Program: Bachelor of Commerce (A&F)
Course Code: B.Com. 2.5 b (Open Elective Course)
Name of the Course: INNOVATION MANAGEMENT

COURSE CREDITS NO. OF HOURS TOTAL NO. OF

PER WEEK TEACHING HOURS
3 CREDITS 3 HOURS 42 HOURS
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar &
field work etc.,
Course Outcomes: On successful completion of the course, the students will be
able to
a. Understand the different types and patterns of innovation.
b. List out the sources of innovation and ideas generation.
c. Comprehend the Innovation-related strategic decisions within
organizations.
d. Learn the concept of product and process innovation
e. Understand the legal aspects of innovation management

SYLLABUS: HOURS
Module 1: Introduction to Innovation Management 12 Hours
Innovation: Concept of Innovation, Characteristics, Importance, Principles of
innovation, Process of innovation, Factors influencing innovation, Determinants
of innovation (Internal and External- Technological, Social, Economic, Politico-
Legal); Innovation Management: Concept, Scope, Characteristics of good
Innovation Management, Significance of Innovation Management

Module 2: Managerial aspects of innovation 12 Hours

Organisational mechanism for stimulating innovation: Separate units for
innovation activity, Project-based organisations, New venture division (merits and
demerits of each); Traits of Innovative Organisations, Current trends- Virtual
organisations, boundaryless organisations, learning organisations; Managing
innovation function- Planning, making resource allocation, organising staffing,
leading and controlling for innovation
Module 3: Areas of innovation 10 Hours
Product innovation: Concept, Types (continuous and discontinuous), product
innovation methods, Disruptive innovation packaging and positioning innovation
Process innovation: Concept, characteristics, Types of process innovations,
Process improvement methods-5W2H, Work simplification, KAIZEN, Six Sigma,
BPR (Business Process reengineering), benchmarking- TQM, Business Process
reengineering (meanings only).
Module 4: Legal aspects of innovation 08 Hours
Safeguarding Innovation, Concept of IPR, Patent, Trademark, Industrial design,
Copyright, trade secrets; Indian Patents and Design Act 1991- Concept, features
of the act, inventions that cannot be patented, procedure to apply for patents.

B.COM - Accounting & Finance Page 29 of 55

 Skill Development Activities:
1. Application of the knowledge on innovation and innovation dynamics to real
time cases.
2. Identify the traits of Innovative organisations.
3. Discuss some of the disruptive innovative practices impacting small businesses.
4. List out the steps involved in obtaining patent in India.

Books for Reference:

1. Krishnamacharyulu C S G & R Lalitha “Innovation management”, HPH
2. James A Christiansen “Competitive Innovation Management”- Macmillan Business, 2000
3. Paul Trott, “Innovation Management & New product development”,, Pitman 2000
4. S S George,” Managing innovation in the new millennium: The ICFAI Press
5. Tidd J Bessant J , “ managing Innovation”, 3rd edition, Wiley, Chichester, 20009.
6. Nagarajan & Raj Kumar S ;(2021) Innovation Management; JayveeInternational
Publications; Ist Edition,
7. Phillips, J. J., & Phillips, P. P. (2018). Using Design-Thinking in YourInnovation
Projects. Journal for Quality & Participation, 41(3), 12–15.
8. Culture, Innovation, and Growth Dynamics by Elias G. Carayannis; AliPirzadeh;
Denisa Popescu
9. Schoemaker, P. J. H., Heaton, S., & Teece, D. (2018). Innovation, DynamicCapabilities, and
Leadership. California Management Review, 61(1), 15–42.
.

B.COM - Accounting & Finance Page 30 of 55

 Name of the Program: Bachelor of Commerce (A&F)
Course Code: B.Com. 3.1
NAME OF THE COURSE: CORPORATE ACCOUNTING
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 3+2 Hrs. 56 Hrs.

Pedagogy: Classroom lectures, Case studies, Tutorial Classes, Group discussion, Seminar &
Field Work etc.

Course Outcomes: On successful completion of the course, the students will be able to
a. Understand the treatment of underwriting of corporate Securities.
b. Comprehend the computation of profit prior to incorporation.
c. Know the valuation of Goodwill.
d. Know the valuation corporate Securities.
e. Prepare the financial statements of companies as per the Companies Act 2013.
Syllabus: Hours
Module No. 1: Underwriting of Corporate S ecuri ties 12
Introduction - Meaning of Underwriting – SEBI regulations regarding underwriting;
Underwriting Commission- Types of underwriting – Firm Underwriting, Open
Underwriting - Marked and Unmarked Applications –Determination of Liability in respect
of underwriting contract – when fully underwritten and partially underwritten – with and
without firm underwriting problem relating to Underwriting of Shares and Debentures of
Companies only.
Module No. 2: Profit Prior to Incorporation 10

Introduction - Meaning – calculation of sales ratio – time ratio – weighted ratio – treatment of
capital and revenue expenditure – Ascertainment of pre-incorporation and post-
incorporation profits by preparing statement of Profit and Loss (Vertical Format) as per
schedule III of Companies Act, 2013.
Module No.3 Valuation of G o o d w i l l 10
Introduction - Valuation of Goodwill –factors influencing goodwill, circumstances of
valuation of goodwill- Methods of Valuation of Goodwill: Average Profit Method,
Capitalization of average Profit Method, Super Profit Method, Capitalization of Super
Profit Method, and Annuity Method-Problems (Based on both Simple and Weighted
Average)
Module No. 4: Valuation of Co rp or a te S ecu ri ti es 10
Introduction - Meaning – Need for Valuation – Factors Affecting Valuation – Methods of
Valuation: Intrinsic Value Method, Yield Method, Earning Per Share Method, Fair Value
of shares. Valuation of Preference Shares – Valuation of Debentures
Module 5: Financial Statements of Companies 14

B.COM - Accounting & Finance Page 31 of 55

 Statutory Provisions regarding preparation of Financial Statements of Companies as per
schedule III of Companies Act 2013 and IND AS-1 – Treatment of Special Items – Tax
deducted at source – Advance payment of Tax – Provision for Tax – Depreciation – Interest
on debentures – Dividends – Rules regarding payment of dividends – Transfer to Reserves
– Preparation of Statement of profit and loss and Balance Sheet.
Skill Development Activities:

1. Name the list of Indian companies which have issued IPO / FPO in recent times.
2. Determine Underwriters’ Liability in case of an IPO, with imaginary figures.
3. Prepare the format of ‘Statement of Profit and Loss’ and “Balance Sheet’ with
imaginary figures.
4. Prepare Balance Sheet with imaginary figures.
5. Calculate the intrinsic value of shares under Net Asset Method.

Books for Reference:

1. J.R. Monga, Fundamentals of Corporate Accounting. Mayur Paper Backs, New Delhi.
2. M.C. Shukla, T.S. Grewal, and S.C. Gupta. Advanced Accounts. Vol.-II. S. Chand
3. & Co., New Delhi.
4. S.N. Maheshwari and S. K. Maheshwari. Corporate Accounting. Vikas Publishing
House, New Delhi.
5. Ashok Sehgal, Fundamentals of Corporate Accounting. Taxman Publication, New
Delhi.
6. V.K. Goyal and Ruchi Goyal, Corporate Accounting. PHI Learning.
7. Jain, S.P. and K.L. Narang. Corporate Accounting. Kalyani Publishers, New Delhi.
8. Bhushan Kumar Goyal, Fundamentals of Corporate Accounting, International Book
House
9. P. C. Tulsian and Bharat Tulsian, Corporate Accounting, S.Chand
10. Amitabha Mukherjee, Mohammed Hanif, Corporate Accounting, McGraw Hill
Education
11. Arulanandam& Raman ; Corporate Accounting –II
12. Madegowda J – Advanced corporate accounting, HPH
13. Soundarajan. A & K. Venkataramana, Corporate Accounting, VBH.
14. S. P. Jain and K. L. Narang – Corporate Accounting
15. S. Bhat- Corporate Accounting.
16. S P Iyengar, Advanced Accountancy, Sultan Chand
17. R L Gupta, Advanced Accountancy.
18. Anil Kumar .S, Rajesh Kumar.V and Mariyappa .B, Corporate Accounting, HPH.

B.COM - Accounting & Finance Page 32 of 55

 Name of the Program: Bachelor of Commerce (A&F)
Course Code: B.Com. 3.2
NAME OF THE COURSE: CORPORATE LAW

COURSE CREDITS NO. OF HOURS TOTAL NO. OF

PER WEEK TEACHING HOURS
4 CREDITS 4 HOURS 56 HOURS
Pedagogy: Classroom lectures, Case studies, Group discussion, Seminar &
field work etc.,
Course Outcomes: On successful completion of the course, the students will be
able to
a. Understand the framework of Companies Act of 2013 and different kind of
companies.
b. Identify the stages and documents involved in the formation of companies in
India.
c. Analyse the role, responsibilities and functions of Key management
Personnel in Corporate Administration.
d. Examine the procedure involved in the corporate meeting and the role of
company secretary in the meeting.
e. Evaluate the role of liquidator in the process of winding up of the company.

SYLLABUS: HOURS
Module 1: Introduction to Company 12
Introduction - Meaning and Definition – Features – Highlights of Companies Act
2013 - -Kinds of Companies – One Person Company-Private Company-Public
Company-Company limited by Guarantee-Company limited by Shares- Holding
Company-Subsidiary Company-Government Company-Associate Company-
Small Company-Foreign Company-Global Company-Body Corporate-Listed
Company.
Module 2: Formation of Companies 12
Meaning- Promotion Stage: Meaning of Promoter, Position of Promoter &
Functions of Promoter, Incorporation Stage: Meaning & contents of Memorandum
of Association & Articles of Association, Distinction between Memorandum of
Association and Articles of Association, Certificate of Incorporation, Subscription
Stage – Meaning & contents of Prospectus, Statement in lieu of Prospects and Book
Building, Commencement Stage – Document to be filed, e-filing, Register of
Companies, Certificate of Commencement of Business; Formation of Global
Companies: Meaning – Types –Features – Legal Formalities– Administration.
Module 3: Company Administration 12
Meaning- Key Managerial Personnel – Managing Director, Whole timeDirectors,
the Companies Secretary, Auditors – Appointment – Powers - Duties &
Responsibilities. Managing Director – Appointment – Powers – Duties &
Responsibilities. Company Secretary - Meaning, Types, Qualification,
Appointment, Position, Rights, Duties, Liabilities& Removal or dismissal.

B.COM - Accounting & Finance Page 33 of 55

 Module 4: Corporate Meetings 10
Corporate meetings: Meaning- types – Importance - Distinction; Resolutions:
Types – Distinction; Requisites of a valid meeting – Notice – Quorum –Proxies -
Voting - Registration of resolutions; Role of a company secretary in convening the
meetings.
Module 5: Winding Up 10
Meaning- Modes of Winding up –Consequence of Winding up – Official
Liquidator – Role & Responsibilities of Liquidator.

Skill Development Activities:

1. Collect the Companies Act 2013 from the Ministry of Corporate Affairs
website and Prepare the highlights of the same.
2. Visit any Registrar of the Companies, find out the procedure involved in the
formation of the companies.
3. Visit any Company and discuss with Directors of the same on role and
responsibilities and prepare report on the same.
4. Collect the copy of notice of the Meeting and Resolutions, Prepare the dummy
copy of Notice and resolutions.
5. Contact any official liquidator of an organisation and discuss the procedure
involved on the same and prepare report.

Books for Reference:

1. S.N Maheshwari, Elements of Corporate Law, HPH.
2. Balachandran, Business Law for Management, HPH
3. Dr. P.N. Reddy and H.R. Appannaiah, Essentials of Company Law and
Secretarial Practice, HPH.
4. K. Venkataramana, Corporate Administration, SHBP.
5. N.D. Kapoor: Company Law and Secretarial Practice, Sultan Chand.
6. M.C. Bhandari, Guide to Company Law Procedures, Wadhwa Publication.
7. S.C. Kuchal, Company Law and Secretarial Practice.
8. S.C. Sharm, Business Law, I.K. International Publishers

B.COM - Accounting & Finance Page 34 of 55

 Name of the Program: Bachelor of Commerce (A&F)
Course Code: B.Com. 3.3
NAME OF THE COURSE: COST ACCOUNTING
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 3+2 Hrs. 56 Hrs.

Pedagogy: Classroom lectures, Case studies, Tutorial classes, Group discussion, Seminar &
field work etc.,

Course Outcomes: On successful completion of the course, the students will be able to
a. Demonstrate an understanding of the concepts of costing and cost accounting.
b. Classify, allocate apportion overheads and calculate overhead absorption rates.
c. Demonstrate the ability to calculate labour cost
d. Demonstrate the ability to prepare a cost sheet.
e. Prepare material related documents, understand the management of stores and
issue procedures.

Syllabus: Hours
Module No. 1: Introduction to Cost Accounting 08
Introduction- Meaning and definition- Objectives, Importance and Uses of Cost Accounting,
Difference between Cost Accounting and Financial Accounting; Various Elements of Cost
and Classification of Cost; Cost object, Cost unit, Cost Centre; Cost reduction and Cost
control. Limitations of Cost Accounting.
Module No. 2: Material Cost 12
Materials: Meaning, Importance and Types of Materials – Direct and Indirect Materials
Procurement- Procedure for procurement of materials and documentation involved in
materials accounting; Material Storage: Duties of Store keeper; Pricing of material issues-
Preparation of Stores Ledger Account under FIFO, LIFO, Simple Average Price and
Weighted Average Price Methods – Problems.
Materials control. - Technique of Inventory Control - Problems on Level Setting and EOQ.
Module No. 3: Labour Cost 08
Labour Cost: Meaning and Types of labour cost –Attendance procedure-Time keeping and
Time booking and Payroll Procedure; Idle Time- Causes and Treatment of Normal and
Abnormal Idle time, Over Time- Causes and Treatment (theory only). - Labour Turnover-
Meaning, Reasons and Effects of labour turnover
Methods of Wage Payment: Time rate system and piece rate system; Incentive schemes -
Halsey plan, Rowan plan and Taylor differential piece rate system –problems based on
calculation of wages and earnings only.
Module No. 4: Overheads 14
Overheads: - Meaning and Classification of Overheads; Accounting and Control of
Manufacturing Overheads: Collection, Allocation, Apportionment, Re-apportionment and
Absorption of Manufacturing Overheads; Problems on Primary and Secondary overheads
distribution using Reciprocal Service Methods (Repeated Distribution Method and
Simultaneous Equation Method); Absorption of Overheads: Meaning and Methods of
B.COM - Accounting & Finance Page 35 of 55
 Absorption of Overheads (Concept only); Problems on calculation of Machine Hour Rate.

Module No. 5: Cost Sheet 14

Cost Sheet - Meaning and Cost heads in a Cost Sheet, Presentation of Cost Information in
Cost Sheet. Problems on Cost Sheet, Tenders and Quotations.

Skill Developments Activities:

1. Mention the causes of labour turn over in manufacturing organisations.

2. Name any five documents used for material accounting
3. Prepare dummy Payroll with imaginary figures.
4. List out the various overhead items under Factory, administrative, Selling &
distribution overheads ( six items each).
5. Prepare a cost sheet with imaginary figures.

Books for Reference:

1. Jain, S.P. and K.L. Narang. Cost Accounting: Principles and Methods. Kalyani
Publishers
2. Arora, M.N. Cost Accounting – Principles and P r a c t i c e , Vikas Publishing
House, New Delhi.
3. Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and
Problems. Shri Mahavir Book Depot, New Delhi.
4. Iyengar, S.P. Cost Accounting, Sultan Chand & Sons
5. Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan, Cost Accounting: A
Managerial Emphasis, Pearson Education.
6. Jawahar Lal, Cost Accounting., McGraw Hill Education
7. Madegowda J, Cost Accounting, HPH.
8. Rajiv Goel, Cost Accounting, International Book House
9. Mariyappa B Cost Accounting, HPH

B.COM - Accounting & Finance Page 36 of 55

 Name of the Program: Bachelor of Commerce (A&F)
Course Code: B.Com. 3.5a (OEC)
Name of the Course: ADVERTISING SKILLS
Course Credits No. of Hours per Week Total No. of Teaching Hours

3 Credits 3 Hrs. 42 Hrs.

Pedagogy: Classrooms lectures, Case studies, Group discussion & Seminar etc.,

Course Outcomes: On successful completion of the course, the students will be able to
a. Familiarize with advertising concepts.
b. Able identify effective media choice for advertising.
c. Develop ads for different media.
d. Measure the advertising effectiveness.
e. Analyse the role of advertising agency.
Syllabus: Hours
Module No. 1: Introduction 12
Communication Process; Advertising as a tool of communication; Meaning, nature and
importance of advertising; Types of advertising; Advertising objectives. Audience
analysis; Setting of advertising budget: Determinants of advertising.

Module No. 2: Media Decisions 12

Major media types and their characteristics; Internet as an advertising media- merits and
demerits; Factors influencing media choice; media selection, media scheduling, Advertising
through the Internet-media devices.

Module No. 3: Message Development 08

Advertising appeals, Advertising copy and elements, Essential of Message Development;

Preparing ads for different Media- Video Advertising: Television & YouTube, Audio
Channels: Radio & Podcast Advertising, Newspapers, Print & Digital Publications
(Magazines),Out-Of-Home Advertising, Social Media.

Module No. 4: Advertising Agency 10

Advertising Agency: Role and types of advertising agencies, selection of advertising
agency; Social and Ethical aspects of advertising in India.
Skill Development Activities:
1. Analyze the audience feedback on advertisement of any one FMCG.
2. List out any ten products/services advertised through internet.
3. Design any two ads for Newspaper/Magazine.
4. Examine the legal aspects of advertising in India and submit the report.

B.COM - Accounting & Finance Page 37 of 55

Books for Reference:
1. George E Belch, Michael A Belch, Keyoor Purani, Advertising and Promotion-An
Integrated Marketing Communications Perspective (SIE), McGraw Hill Education
2. S. Wats Dunn, and Arnold M. Barban. Advertising: It’s Role in Marketing. Dryden
Press
3. Burnett, Wells, and Moriatty. Advertising: Principles and Practice. 5th ed.
Prentice Hall of India, New Delhi.
4. Batra, Myers and Aakers. Advertising Management. PHI Learning.
5. Terence A. Shimp. Advertising and Promotion: An IMC Approach. Cengage
Learning.
6. Sharma, Kavita. Advertising: Planning and Decision Making, Taxmann
Publications
7. Jaishree Jethwaney and Shruti Jain, Advertising Management, Oxford University Press,
2012
8. Chunawala and Sethia, Advertising, Himalaya Publishing House
9. Ruchi Gupta, Advertising, S. Chand & Co.
10. O’Guinn, Advertising and Promotion: An Integrated Brand Approach, Cengage Learning

B.COM - Accounting & Finance Page 38 of 55

 Name of the Program: Bachelor of Commerce (A&F)
Course Code: B.Com. 3.5b (OEC)
NAME OF THE COURSE: ENTREPRENEURSHIP SKILLS
Course Credits No. of Hours per Week Total No. of Teaching Hours

3 Credits 3 Hrs. 42 Hrs.

Pedagogy: Classrooms lecture, Case studies, Group discussion, Roleplays, Seminar etc.,

Course Outcomes: On successful completion of the course, the students will be able to
a. Discover their strengths and weaknesses in developing the entrepreneurial mind- set.
b. Familiarize themselves with the mechanism of setting up, monitoring and maintaining
an Enterprise.
c. Understand the various procedures for setting up the Startups in India.
d. Understand the role of Government in supporting entrepreneurship

Syllabus: Hours
Module No. 1: Introduction 14

Introduction to Entrepreneurship- Need of becoming entrepreneur- Traits of successful

entrepreneur, enabling environment available to become an entrepreneur; Business
Development Process; Self-discovery, Idea Generation-Idea Evaluation-Feasibility
analysis- Finding team.

Module No. 2: Enterprise Set-up 10

Procedure for setting up an enterprise; Different aspects involved in setting up an

enterprise: Legal Aspects, Marketing Aspects, Managerial Aspects and Financial
Aspects.
Module No. 3: Monitoring and Maintaining an Enterprise 10

Importance of Monitoring and Maintaining and enterprise; Monitoring mechanism for

maintaining an enterprise- Introduction to different government schemes supporting
entrepreneurship.
Module No. 4: S t a r t u p s i n I n d i a 08

Meaning – Establishment of Startups – Procedure for Startups – Benefits of growing startups

to the Indian Economy, Emerging trends in startups-Domains that are ruling in the startup space
in India.
Skill Development Activities:
1.Prepare a budget for a new business with imaginary figures.
2.Identify the traits required for an entrepreneur.
3.List out practical challenges in setting-up a business enterprise.
4.List out the various Government schemes for promoting entrepreneurs
Books for Reference:
1. Entrepreneurship - Starting, Developing, and Management a new Enterprise –
Hisrich and –Peters-Irwin
2. Fayolle A (2007) Entrepreneurship and new value creation. Cambridge, Cambridge
University Press
B.COM - Accounting & Finance Page 39 of 55
 3. Hougaard S. (2005) The business idea. Berlin, Springer
4. Lowe R & S Mariott (2006) Enterprise: Entrepreneurship & Innovation. Burlington,
Butterworth Heinemann

B.COM - Accounting & Finance Page 40 of 55

 Name of the Program: Bachelor of Commerce (A&F)
Course Code: B.Com. 4.1
NAME OF THE COURSE: ADVANCED CORPORATE ACCOUNTING

Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 3+2 Hrs. 56 Hrs.

Pedagogy: Classroom lectures, Case studies, Tutorial Classes, Group discussion, Seminar & Field
Work etc.

Course Outcomes: On successful completion of the course, the students will be able to
a. Know the procedure of redemption of Preference Shares and Debentures.
b. Comprehend the different methods of Amalgamation and Acquisition of Companies
c. Understand the process of Internal reconstruction.
d. Prepare the liquidators Final statement of accounts.
e. Understand the process of Liquidation of Companies in India

Syllabus: Hours
Module No. 1: REDEMPTION OF PREFERENCE 12
SHARES
Provisions for Issue and Redemption of Preference Shares under Companies Act, 2013; Conditions for
Redemption of Preference Shares; Methods of Redemption – Out of Fresh issue of Shares, out of
Capitalization of Undistributed Profits; and out of Combination of Fresh Issue and Capitalization of
Undistributed Profits. Treatment for Premium on Redemption and Capital Redemption Reserve – Problems.
Module No. 2: AMALGAMATION OF COMPANIES 10

Introduction – Meaning of Amalgamation; Types of Amalgamation – Amalgamation in the nature of

Merger and Amalgamation in the nature of Purchase; Calculation of Purchase Consideration;
Accounting for Amalgamation and Reconstruction – Amalgamation in the nature of Merger,
Amalgamation in the nature of Purchase.
Module No.3: INTERNAL RECONSTRUCTION AND 10
CAPITAL REDUCTION
Meaning of Capital Reduction; Objectives of Capital Reduction; Provisions for Reduction of
Share Capital under Companies Act, 2013. Forms of Reduction. Accounting for Capital
Reduction. Problems on passing Journal Entries, preparation of Capital Reduction Account and
Balance sheet after reduction.
10
Module No. 4: CONSOLIDATED FINANCIAL
STATEMENTS
Concept of Consolidation, Purposes of consolidated financial statements, Consolidation
procedures, Non-controlling interest, Goodwill, Treatment Pre-acquisition profit and Post
acquisition profit, Problems on Consolidated Financial Statements.

Module 5: LIQUIDATION OF COMPANIES 14

B.COM - Accounting & Finance Page 41 of 55

 Meaning of Liquidation/Winding up, Modes of Winding up – Compulsory Winding up, Voluntary
Winding up and winding up subject to Supervision by Court. Statement of Affairs, Order of
payments in the event of Liquidation. Liquidator’s Statement of Account. Liquidator’s
remuneration. Problems on preparation of Liquidator’s Statement of Account.

Skill Development Activities:

1. List out legal provisions in respect of Redemption of Preference shares.

2. Calculation of Purchase consideration with imaginary figures under Net Asset Method
3. List out legal provisions in respect of internal reconstruction.
4. Calculation of PC under Net Payment method with preference share, equity share and cash
with imaginary figures.
Prepare Liquidator’s Final Statement of Account with imaginary figures.

Books for Reference:

1. Anil Kumar, Rajesh Kumar and Mariyappa, “Corporate Accounting”.

2. Dr. S.N. Maheswari, Financial Accounting
3. Jawaharlal & Seema Srivastava: Financial Accounting, HPH
4. S Jayapandian: Financial Accounting from Zero,
5. Grewal and Gupta, Advanced Accounting
6. P Jain and K. L. Narang ; Financial Accounting

B.COM - Accounting & Finance Page 42 of 55

 Name of the Program: Bachelor of Commerce (A&F)
Course Code: B.Com. 4.2
NAME OF THE COURSE: BUSINESS STATISTICS

COURSE CREDITS NO. OF HOURS TOTAL NO. OF

PER WEEK TEACHING HOURS
4 CREDITS 4 HOURS 56 HOURS
Pedagogy: Classroom lectures, tutorials, Group discussion, Seminar, Case studies
& field work etc.,
Course Outcomes: On successful completion of the course, the students will be
able to
• Categorize data into univariate , bivariate and multivariate data
• Analyse data using various statistical tools of analysis
• Comprehend the measures of Central Tendency, Dispersion and Skewness.
• Validate the application of Correlation Analysis in business decisions.
• Apply the Regression Analysis Technique for business decisions.
• Comprehend the different indices used in business.

SYLLABUS: HOURS
Module- 1: Statistical Data and Descriptive Statistics 10
Nature and Classification of data: Univariate, bivariate and multivariate data;
Measures of Central Tendency: Mathematical averages including arithmetic
mean, Properties and applications. Positional Averages -Mode and Median
(including graphic determination).
Module -2: Measures of Variation: And Skewness 12
Measures of Variation: absolute and relative. Range, quartile deviation, mean
deviation, standard deviation, and their coefficients, Properties of standard
deviation/variance. Skewness: Meaning, Measurement using Karl Pearson and
Bowley’s measures; concept of Kurtosis.

Module. 3: Probability Distributions 12

Theory of Probability. Approaches to the calculation of probability; Calculation
of event Probabilities. Addition laws of probability (Proof not required);
Conditional probability and Bayes’ Theorem (Proof not required) - Expectation
and variance of a random variable - Probability distributions - Normal distribution:
Probability distribution function, Properties of normal curve, Simple problems.
Module.4: Correlation and Regression Analysis 14
Correlation Analysis: Meaning of Correlation: - types of correlation- Positive and
negative correlation-simple, partial, and multiple correlation. linear and Non-linear
correlation and Scatter diagram, Pearson’s co-efficient of Correlation; Correlation
and Probable error; Spearman’s Rank Correlation co-efficient. -problems.
Regression Analysis: meaning and definition- regression lines, Regression
equations and estimation; Properties of regression coefficients; Relationship
between Correlation and Regression coefficients- problems.

B.COM - Accounting & Finance Page 43 of 55

Module.5: Index Numbers 08

Meaning and uses of index numbers; Construction of index numbers: Fisher’s

ideal index number with Time Reversal and Factor Reversal Tests. Construction
of consumer price indices Using Aggregative Expenditure method and Family
Budget method.

Skill Developments Activities:

1. State the tests of skewness
2. Collect the age statistics of 10 new married couples calculate Correlation
coefficient.
3. Identify the modal weight from the weights of 10 individuals using
imaginary figures.
4. Calculate the Coefficient of variation of two distributions (with imaginary
figures of mean and standard deviation) and compare their consistency and
variability.
5. Illustrate the addition laws of probability with an example
6. Prove that Fishers index satisfies time reversal test using the formula.

Books for Reference:

1. Gupta, S.P., and Archana Agarwal. Business Statistics, Sultan Chand and Sons,
New Delhi.
2. Vohra N. D., Business Statistics, McGraw Hill Education.
3. Gupta, S.C. Fundamentals of Statistics. Himalaya Publishing House.
4. Anderson, Sweeney, and Williams, Statistics for Students of Economics and
Business, Cengage Learning.
5. DN Elhance Fundamentals of statistics
6. Sen Chetty and Kapoor mathematical statistics
 Name of the Program: Bachelor of Commerce (A&F)
Course Code: B.Com. 4.3
NAME OF THE COURSE: FINANCIAL MANAGEMENT
Course No. of Hours per Week Total No. of Teaching Hours
Credits
4 Credits 4 Hrs. 56 Hrs.

Pedagogy: Classroom lectures, Tutorials, and Problem Solving.

Course Outcomes: On successful completion of the course, the students will be able:
• To identify the goals of financial management.
• To apply the concepts of time value of money for financial decision making.
• To evaluate projects using capital budgeting techniques.
• To design optimum capital structure using EBIT and EPS analysis.
• To evaluate working capital effectiveness in an organization.

Syllabus:
Module No. 1: Introduction to Financial Management 12
Introduction – Meaning of Financial Management, Finance Functions, Organization
structure of Finance Department; Goals of Financial Management,
Financial Decisions-Types of Financial Decisions, Role of a Financial Manager;
Financial Planning – Principles of Sound Financial Planning, Steps in Financial Planning,
Factors influencing Financial Plan.
Module No. 2: Time Value of Money 12
Meaning, Need, Future Value (Simple interest and compound interest); Present Value
(Single Flow, series of cash flow, even and uneven Flow, Annuity and perpetuity); Doubling
Period; Concept of Valuation -Valuation of Bonds, Debentures and Shares (Simple
Problems)
Module No. 3: Financing & Dividend Decisions 12
Financing Decision: Sources of Long-term Finance - Meaning of Capital Structure, Factors
influencing Capital Structure, Optimum Capital Structure – EBIT, EPS Analysis, Break-even
level of EBIT (Problems), Leverages –Meaning, types, Problems.
Dividend Decision: Meaning of Dividend, Types of Dividends, Determinants of Dividend,
Bonus Shares (Meaning only), Dividend Policy – Meaning and types, Factors influencing
dividend policy.
Module No. 4: Investment Decision 12
Meaning, Scope, Features & Significance of Capital Budgeting, Techniques -Payback
Period, Accounting Rate of Return, Net Present Value, Internal Rate of Return and
Profitability Index (Problems)
Module No. 5: Working Capital Management 12

Meaning and need for Working Capital, Components of Working Capital, Types of
Working Capital, Problems of Excess or Inadequate Working Capital, Significance of
Adequate Working Capital, Determinants of Working Capital, Sources of Working Capital,
Estimation of Working Capital (Simple Problems)

Skill Developments Activities:

• Identify capital structure practices followed in any firm/company of your choice.
• Collect the information on various types of bonds offered by government and record the
same.
• Prepare a working capital statement using imaginary values.

• Prepare a chart showing Organization structure of Finance Department

Books for References:
1. I M Pandey, Financial Management. Vikas Publication.
2. Prasanna Chandra, Financial Management, TMH
3. S N Maheshwari, Financial Management, Sultan Chand
4. Khan and Jain, Financial Management, TMH
5. Dr. V Rajeshkumar and Nagaraju V, Financial management, MH India
6. Dr. Aswathanarayana.T ,Financial Management, VBH
7. K. Venkataramana, Financial Management, SHBP
8. G. Sudarshan Reddy, Financial Management, HPH
9. Sharma and Shashi Gupta, Financial Management, Kalyani Publication
 Name of the Program: Bachelor of Commerce (A&F)
Course Code: B.Com. 4.5 a(OEC)
NAME OF THE COURSE: BANKING OPERATIONS

COURSE CREDITS NO. OF HOURSPER TOTAL NO. OF

WEEK TEACHING HOURS
3 3 42
Pedagogy: Classroom lectures, Case studies, Group discussion, Seminar &field work etc.,

Course Outcomes: On successful completion of the course, the students will beable to
a. Understand the concept of banks and banking and its operations
b. Comprehend the procedures and risks involved in different types of accounts
c. Utilize the knowledge for bank operations
d. Comprehend the recent banking practices
SYLLABUS: HOURS
Module No. 1: Introduction to Banking 12
Introduction to Banking: Meaning, Importance, Types of banks in India, Functions of Banks
- Primary, Secondary & Modern functions of banks; RBI-Role & Functions of RBI.

Module No. 2: Different Types of Accounts 16

Different types of Accounts – Savings Account, Current Account, Fixed Deposit Account,
Recurring Deposit account- Features and Procedure for opening and operating these accounts.
Special types of accounts: Procedure for opening and operating the accounts of Sole
proprietorship, partnership accounts, Joint Stock Companies, Minor, illiterates, joint account
holders, clubs and associations, Hindu Undivided family.
Cheques: Meaning, Definition and features of Cheques; Crossing of Cheques – Types of
Crossing; Endorsements: Meaning, Kinds of Endorsement.

Module No. 3: Loans and Advances 08

Loans and Advances; Different types of loans, Kinds of lending facilities- Loans and
advances, Cash Credit, Overdraft and Bills discounting, Procedure for borrowing and lending,
precautions to be taken by the banker and customer, documents to be submitted for borrowing
loans.
Module No. 4: Innovations in Banking Operations 06
Technologies in Banking Operations: Debit and Credit Cards, Internet banking, M-Banking,
ATM, Electronic fund transfer, MICR, RTGS, NEFT, Digital Payments.
Skill Development Activities:

1. Collect and fill dummy account opening form for a savings account and fixed deposit
account of any bank.
2. Draft specimen of a cheque and fill up the details with imaginary names.
3. List out some of the recent banking practices in India
4. Collect and fill dummy RTGS/ NEFT form of any bank.

Reference Books:
1. Nagarajan. G, Sudesh and Raju. G.S (2021); Law and Practice of Banking,Jayvee
International Publications, Bangalore.
2. Gordon & Natarajan, Banking Theory Law and Practice, HPH, 24th Edition
3. S. P Srivastava ( 2016), Banking Theory & Practice, Anmol Publications
4. Maheshwari. S.N. (2014), Banking Law and Practice, Kalyani Publishers, 11Edition
5. Shekar. K.C (2013), Banking Theory Law and Practice, Vikas Publication,21st
Edition.
6. Dr. Alice Mani (2015), Banking Law and Operation, SBH.
 Name of the Program: Bachelor of Commerce (A&F)
Course Code: B.Com. 4.5 b (OEC)
NAME OF THE COURSE: PRINCIPLES OF EVENT MANAGEMENT
Course Credits No. of Hours per Total No. of Teaching Hours
Week
3 Credits 3 Hrs. 42 Hrs.

Pedagogy: Classroom lectures, Case studies, Group discussion & Seminar etc.,
Course Outcomes: On successful completion of the course, the students will be able to
1. Understand the significance of various events
2. Demonstrate the ability to organize the event.
3. Demonstrate the ability to conduct the event.
4. Prepare the budget require for conducting an event.

Syllabus: Hours
Module No. 1: Introduction to Event Management 10
Event- Meaning, Importance and Types of Event, Analysis of Event,
Event Management- Meaning, Decision Makers and their Roles and Responsibilities, 5 C’s
of Event Management.
Module No. 2: Event Management Planning and Procedure 10
Establishing of Policies & Procedures, Steps in Planning the event, Principles of Event
Management, Permissions and Licenses from Government and Local Authorities.

Module No. 3: Conduct of an Event. 12

Preparing a Planning Schedule, Steps in Organizing an event , Assigning

Responsibility, Event Safety and Security, Conducting the Event-Checklist (Pre, during
and post event check list), Communication- channels of communications for different
types of events,
Module No. 4: Budgeting and Reporting 10
Preparation of Event Budget-Items of expenditure for various events, managing the
event budget.
Reporting of event- organizing the event report, steps in preparing the event report.
Skill Development Activities:
1. Preparation of Event Plan for a Wedding.
2. Preparing Budget for conduct of National level sports meet of a college.
3. Preparation of Event Check List for College Day Celebrations
4. Preparation of Budget for Conducting inter collegiate fest.
5. Prepare a brief report of a students’ seminar conducted in your college.

B.COM - Accounting & Finance Page 49 of 55

 Books for Reference:

1. Event Entertainment and Production – Author: Mark Sonderm CSEP Publisher:

Wiley & Sons, Inc. ISBN: 0-471-26306-0
2. Anne Stephen – Event Management
3. Special Event Production – Doug Matthews – ISBN 978-0-7506-8523-8
4. The Complete Guide to successful Event Planning – Shannon Kilkenny
5. Human Resource Management for Events – Lynn Van der Wagen (Author)
6. Successful Team Management (Paperback) – Nick Hayed (Author)
7. Event Management & Public Relations by Savita Mohan – Enkay Publishing House
8. Event Management & Public Relations By Swarup K. Goyal – Adhyayan Publisher
– 2009
9. Principle of Event Management – Shrikant S., Skyward Publisher.

B.COM - Accounting & Finance Page 50 of 55

 TEMPLATE FOR INTERNAL ASSESSMENT TEST
B.COM - ACCOUNTING & FINANCE

Course Code: Name of the Course:

Duration: 1 Hour Total Marks: 20

SECTION-A
(Based on the Remembering)
I. Answer Any Two of the following questions. Each carries Two Marks.
(2 x 2= 4)
1.
2.
3.

SECTION- B
(Understanding and Applying)
II. Answer Any Two of the following questions. Each carries Eight marks.
(2 x8= 16)
4.
5.
6.

B.COM - Accounting & Finance Page 51 of 55

 SEMESTER END EXAMINATION - TEMPLATE

B.COM - ACCOUNTING & FINANCE

Course Code: Name of the Course:

Duration: 2.00 Hours Total Marks: 60

SECTION-A
(Conceptual Questions)
I. Answer any Five of the following questions. Each question carries Two
Marks. (5 x 2= 10)
a.
b.
c.
d.
e.
f.
g.
SECTION- B
(Application Questions)
Answer any Four of the following question. Each question carries Five Marks.
(4 x5= 20)
2.
3.
4.
5.
6.
SECTION- C
(Analyses and Understanding Questions)
Answer Any Two of the following question. Each question carries Twelve Marks.
(2 x12= 24)
7.
8.
9.
SECTION- D
(Skill Development Questions)
Answer Any One of the following question, carries Six Marks.
(1 x6= 06)
10.
11.

B.COM - Accounting & Finance Page 52 of 55