NEW EDUCATION POLICY INITIATIVES

A
REPORT
ON
CURRICULUM FRAMEWORK FOR FOUR-YEAR
UNDER- GRADUATE PROGRAM IN COMMERCE
{COMMON FRAMEWORK FOR ALL B.COM. AND BBA PROGRAMS}

BY
EXPERT COMMITTEE

KARNATAKA STATE HIGHER EDUCATION COUNCIL

30, Prasanna Kumar Block, Bengaluru Central University Campus,
Y Ramachandra Road,Gandhinagara, Bengaluru, Karnataka - 560009
May, 2022
Curriculum Framework and Scheme of Teaching &
Evaluation to be introduced from the Academic Year
2021-22 Onwards

Based on
NATIONAL EDUCATION POLICY 2020 GUIDELINES

Four Year Undergraduate Programs

Bachelor of Commerce (B.Com.)

A. Program Structure
B. Course Contents of III and IV Semesters
 A. Program Structure
Scheme of Teaching & Evaluation for B.Com (Basic/Hons) with Commerce as Core
subject

Semester I
Teaching
Sl. Categoryof Hoursper
Course Title of the Course Week SEE CIE Total Credits
No. Code Courses 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.1.1 Financial Accounting DSC 3+0+2 60 40 100 4
Management Principles and
4 B.Com.1.2 Applications DSC 4+0+0 60 40 100 4
5 B.Com.1.3 Principles of Marketing DSC 4+0+0 60 40 100 4
6 B.Com.1.4 Digital Fluency SEC-SB 1+0+2 30 20 50 2
Within the Faculty: *
1. xxxxxxxxxxx
2. xxxxxxxxxxx
7 B.Com.1.5 Across the Faculty** OEC 3+0+0 60 40 100 3
3. Accounting
forEveryone
4. Financial Literacy

8 B.Com 1.6 Ncc/NSS 50 50 2

SEC-VB
Subtotal 700 25

Note :

* Within the Faculty: These Courses (1 & 2) are meant for Commerce Students and shall
be taught by Commerce Teachers (Both B.Com & BBA Teachers).
The Board of Studies (BOS) can decide the two OECs which are to
be offered. A List of OECs has been appended at the end.

** Across the Faculty: These Courses (3 & 4) are meant for Other Department Students
and shall be taught by Commerce Teachers (Both B.Com & BBA
Teachers)
 Semester II
Teaching
Sl. Categoryof Hoursper Total
CourseCode Title of the Course Week SEE CIE Marks Credits
No. Courses
(L + T + P)

8 Lang.2.1 Language - I AECC 3+1+0 60 40 100 3

9 Lang.2.2 Language – II AECC 3+1+0 60 40 100 3

Advanced Financial
10 B.Com.2.1 Accounting DSC 3+0+2 60 40 100 4
Business Mathematics OR
11 B.Com.2.2 Corporate Administration DSC 3+0+2 60 40 100 4
12 B.Com.2.3 Law & Practice of Banking DSC 4+0+0 60 40 100 4
Health Wellness/
13 B.Com.2.4 Social & Emotional SEC-VB 1+0+2 - 50 50 2
Learning
14 B.Com.2.5 Environmental Studies AECC 2+0+0 30 20 50 2
Within the Faculty:
1. xxxxxxxxxxx
2. xxxxxxxxxxx

15 B.Com.2.6 Across the Faculty: OEC 3+0+0 60 40 100 3

3. Financial Environment
4. Investing in Stock
Markets

Sub –Total (B) 700 25

EXIT OPTION WITH CERTIFICATION – with ability to solve well defined problems

Note :

* Within the Faculty: These Courses (1 & 2) are meant for Commerce Students and shall
be taught by Commerce Teachers (Both B.Com & BBA Teachers).
The Board of Studies (BOS) can decide the two OECs which are to
be offered. A List of OECs has been appended at the end.

** Across the Faculty: These Courses (3 & 4) are meant for Other Department Students
and shall be taught by Commerce Teachers (Both B.Com & BBA
Teachers)
 Semester III
Teaching
Sl. Categoryof Hours per Total
CourseCode Title of the Course Courses Week SEE CIE Marks Credits
No.
(L + T + P)

16 Lang.1.1 Language - I AECC 3+1+0 60 40 100 3

17 Lang.1.2 Language – II AECC 3+1+0 60 40 100 3

18 B.Com.3.1 Corporate Accounting DSC 3+0+2 60 40 100 4

19 B.Com.3.2 Business Statistics DSC 3+0+2 60 40 100 4
20 B.Com.3.3 Cost Accounting DSC 3+0+2 60 40 100 4
21 B.Com.3.4 Artificial Intelligence SEC 1+0+2 30 20 50 2
Advertising
22 B.Com.3.5 Skills/Entrepreneurial Skills OEC 3+0+0 60 40 100 3
NCC/NSS & others
23 B.Com 3.6 SEC-VB 50 50 2
Sub –Total (C) 700 25

Semester IV
Teaching
Sl. Categoryof Hours per Total
CourseCode Title of the Course Courses Week SEE CIE Marks Credits
No.
(L + T + P)

23 Lang.1.1 Language - I AECC 3+1+0 60 40 100 3

24 Lang.1.2 Language – II AECC 3+1+0 60 40 100 3

Advanced Corporate
25 B.Com.4.1 Accounting
DSC 3+0+2 60 40 100 4

Costing Methods &

26 B.Com.4.2 DSC 3+0+2 60 40 100 4
Techniques
Business Regulatory
27 B.Com.4.3 Framework
DSC 4+0+0 60 40 100 4

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

Sports/NCC/NSS/others (if
29 B.Com.4.5 any)
SEC-VB 1+0+2 - 50 50 2
Business Ethics / Corporate
30 B.Com.4.6 Governance
OEC 3+0+0 60 40 100 3
Sub –Total (D) 700 25

EXIT OPTION WITH DIPLOMA – Ability to solve broadly defined problems.

 Semester V
Teaching
Sl. Categoryof Hours per Total
No. Course Code Title of the Course Courses Week SEE CIE Marks Credits
(L + T + P)
31 B.Com.5.1 Financial Management DSC 3+0+2 60 40 100 4
Income Tax Law and
32 B.Com.5.2 Practice-I
DSC 3+0+2 60 40 100 4
33 B.Com.5.3 Auditing and Assurance DSC 4+0+0 60 40 100 4
B.Com.5.4 One Course from the
34 Elective DSE - 1 3+1+0 60 40 100 3
Selected Elective Group
B.Com.5.6
35 Elective GST- Law & Practice Vocational - 1 2+0+2 60 40 100 3
Cyber Security/Ethics & Self
36 B.Com.5.7 Awareness SEC - VB 1+0+2 50 50 100 2
Sub –Total (E) 350 250 600 20

Semester VI
Teaching
Sl. Categoryof Hours per Total
Course Code Title of the Course Courses Week SEE CIE Marks Credits
No.
(L + T + P)
37 B.Com.6.1 Management Accounting DSC 3+0+2 60 40 100 4
Income Tax Law and
38 B.Com.6.2 Practice-II
DSC 3+0+2 60 40 100 4
B.Com.6.3
39 Elective DSE – 2 3+1+0 60 40 100 3
B.Com.6.4 Three courses from the
40 DSE – 3 3+1+0 60 40 100 3
Elective Selected Elective Group
B.Com.6.5
41 DSE – 4 3+1+0 60 40 100 3
Elective
Basics of Spread Sheet
Modelling OR Report on
42 B.Com.6.6 Vocational-2 2+0+2 60 40 100 3
Study of Startups and
Innovative Business Ideas
43 B.Com.6.7 Professional Communication SEC - SB 2+0+0 50 50 100 2

Sub –Total (F) 410 290 700 22

Grand Total - Degree 2310 1930 4300 138

EXIT OPTION WITH BACHELOR DEGREE -Ability to solve complex problems that are ill-
structured requiring multi-disciplinary skills to solve them.
 Semester VII
Teaching
Sl. Categoryof Hours per Total
Course Code Title of the Course Courses Week SEE CIE Marks Credits
N o.
(L + T + P)
44 B.Com.7.1 International Business DSC 4+0+0 60 40 100 4
45 B.Com.7.2 Advanced Business Statistics DSC 3+0+2 60 40 100 4
Advanced Financial
46 B.Com.7.3 Management
DSC 3+0+2 60 40 100 4
One Course from the
47 B.Com.7.4 Selected Elective Group
DSE - 5 3+1+0 60 40 100 3
48 B.Com.7.5 ERP Applications Vocational-3 2+0+2 60 40 100 3
49 B.Com.7.6 Research Methodology - 2+0+2 60 40 100 3
Sub –Total (G) 360 240 600 21

Semester VIII
Teaching
Sl. Categoryof Hours per Total Credit
Course Code Title of the Course Week SEE CIE
No. Courses Marks s
(L + T + P)
50 B.Com.8.1 Financial Reporting-IND.AS DSC 3+0+2 60 40 100 4
51 B.Com.8.2 Strategic Financial Management DSC 4+0+0 60 40 100 4
Business Analytics OR Data
52 B.Com.8.3
Analysis & Decision Sciences
DSC 3+0+2 60 40 100 4
53 B.Com.8.4 Managing Digital Platforms Vocational-4 2+0+2 60 40 100 3
Research Projects/Internship with -
- 50 50 100 6
Viva – voce
OR
54 B.Com.8.5 Two Courses from the Selected DSE-6 3+1+0 60* 40* 100* 3*
Elective Group
8.5 (A) & 8.5 (B) DSE-7 3+1+0 60* 40* 100* 3*

290/ 210/ 500/ 21/

Sub –Total (H)
360* 240* 600* 21*
3020/ 2380/ 5400/
Grand Total – Honors 180
3090* 2410* 5500*
* Students who do not opt Research Project / Internship shall take two elective courses such as 8.5 (A) & 8.5 (B).
Sub Total (H) and Grand Totals Honors vary accordingly.
BACHELOR DEGREE WITH HONORS – Experience of workplace problem solving inthe form of internship or
research experience preparing for higher education or entrepreneurship experience.
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., 50 or less than 50 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 50 students)
2 Hours of Practical Class is equal to 2 Hours of Teaching.

ELECTIVE GROUPS AND COURSES:

Discipline Specific Electives – V Semester
Sl. Banking & Human
No Accounting Finance Marketing IT
Insurance Resources
1 Ind. AS and Financial Indian Banking Retail Human Financial
IFRS Markets & System Management Resources Analytics
Intermediaries Development

Discipline Specific Electives – VI Semester

1 e-Business & Investment Banking Customer Cultural HR Analytics
Accounting Management Innovations & Relationship Diversity at
Technology Marketing Work Place
2 Accounting for Global Financial Principles & Digital New Age Marketing
Services Sector System & Practice of Marketing Leadership Skills Analytics
Practices Insurance
3 Accounting for Risk Insurance Law Consumer Labour Laws & ICT
Government and Management and Regulations Behavior & Practice Application
Local Bodies Marketing in Business
Research

Discipline Specific Electives – VII Semester

1 Forensic Corporate Banking Products Logistics & Strategic HRM DBMS &
Accounting Structuring & Services Supply Chain SQL
Management

Discipline Specific Electives – VIII Semester

1 Innovations in Corporate e-Banking E - Commerce International HRM Web & Social
Accounting Valuation Intelligence

2 Accounting Analysis of Insurance Services Employee Welfare Artificial

Information Financial Planning & Marketing & Social Security Intelligence &
System Statements Management Machine Learning
in Business
NOTE: Student shall continue with the same elective group in V and VI semesters, however, he/she may change the
elective group in VII semester, but shall continue in the same group in VIII semester.
 Scheme of Teaching and Evaluation of III and IV Semester

Semester III
Teaching
Sl. Categoryof Hours per Total
CourseCode Title of the Course Courses SEE CIE Marks Credits
No. Week
(L + T + P)

16 Lang.1.1 Language - I AECC 3+1+0 60 40 100 3

17 Lang.1.2 Language – II AECC 3+1+0 60 40 100 3

18 B.Com.3.1 Corporate Accounting DSC 3+0+2 60 40 100 4

19 B.Com.3.2 Business Statistics DSC 3+0+2 60 40 100 4
20 B.Com.3.3 Cost Accounting DSC 3+0+2 60 40 100 4
21 B.Com.3.4 Artificial Intelligence SEC 1+0+2 30 20 50 2
Advertising
22 B.Com.3.5 Skills/Entrepreneurial OEC 3+0+0 60 40 100 3
Skills
23 B.Com.3.6 NCC/NSS & OTHERS SEC-VB 50 50 2

Sub –Total (C) 700 25

Semester IV
Teaching
Sl. Categoryof Hours per Total
CourseCode Title of the Course Courses SEE CIE Marks Credits
No. Week
(L + T + P)

23 Lang.1.1 Language - I AECC 3+1+0 60 40 100 3

24 Lang.1.2 Language – II AECC 3+1+0 60 40 100 3

Advanced Corporate
25 B.Com.4.1 DSC 3+0+2 60 40 100 4
Accounting
Costing Methods &
26 B.Com.4.2 DSC 3+0+2 60 40 100 4
Techniques
Business Regulatory
27 B.Com.4.3 Framework DSC 4+0+0 60 40 100 4

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

Sports/NCC/NSS/others
29 B.Com.4.5 (if any) SEC-VB 1+0+2 - 50 50 2
Business Ethics /
30 B.Com.4.6 OEC 3+0+0 60 40 100 3
Corporate Governance
Sub –Total (D) 700 25
EXIT OPTION WITH DIPLOMA – Ability to solve broadly defined problems.
Curriculum of III Semester Courses

3.1 Corporate Accounting

3.2 Business Statistics

3.3 Cost Accounting

3.4 Artificial Intelligence ( Curriculum will be given by KSHEC)

3.5 1. Advertising Skills

or
2. Entrepreneurial Skills
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com.3.1
Name of the Course: Corporate Accounting
Course Credits No. of Hours per Total No. of Teaching Hours
Week
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 shares.
b) Comprehend the computation of profit prior to incorporation.
c) Know the valuation of intangible assets.
d) Know the valuation of shares.
e) Prepare the financial statements of companies as per companies act, 2013.
Syllabus: Hours
Module No. 1: Underwriting of Shares 10
Introduction -Meaning of Underwriting – SEBI regulations regarding underwriting;
Underwriting commission. Underwriter – functions - Advantages of Underwriting,
Types of 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.
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 and Balance Sheet as
per schedule III of companies Act, 2013.
Module No. 3 Valuation of Intangible Assets 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. Brand valuation and Intellectual
Property Rights (IPR).
Module No. 4: Valuation of Shares 10
Introduction - Meaning – Need for Valuation – Factors Affecting Valuation – Methods
of Valuation: Intrinsic Value Method, Yield Method, Earning Capacity Method, Fair
Value of shares. Rights Issue and Valuation of Rights Issue, Valuation of Warrants.
Module 5: Financial Statements of Companies 16
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 regardingpayment of dividends – Transfer
to Reserves – Preparation of Statement of profit and loss and Balance Sheet.
Skill Development Activities:
1. Compile the list of Indian companies which have issued shares through IPO /
FPO in the current financial year.
2. Determine Underwriters’ Liability in case of an IPO, with imaginary figures. •
Present the format of ‘Statement of Profit and Loss’, ‘Balance Sheet’ and
‘Statement of Changes in Equity’, with imaginary figures
3. Collect financial statement of a company and calculate intrinsic value of an equity
share.
4. Collect annual report of a Company and List out its assets and Liabilities.
5. Collection of latest financial statements of a company and find out the intrinsic
value ofshares
6. Collect the annual reports of company and calculate the value of goodwill
under
different methods
7. Any other activities, which are relevant to the course.
Text Books:
1. J.R. Monga, Fundamentals of Corporate Accounting. Mayur Paper Backs,
NewDelhi.
2. M.C. Shukla, T.S. Grewal, and S.C. Gupta. Advanced Accounts. Vol.-II. S.
Chand
& Co., New Delhi.
3. S.N. Maheshwari, and S. K. Maheshwari. Corporate Accounting. Vikas
PublishingHouse, New Delhi.
4. Ashok Sehgal, Fundamentals of Corporate Accounting. Taxman Publication,
NewDelhi.
5. V.K. Goyal and Ruchi Goyal, Corporate Accounting. PHI Learning.
6. Jain, S.P. and K.L. Narang. Corporate Accounting. Kalyani Publishers, New
Delhi.
7. Bhushan Kumar Goyal, Fundamentals of Corporate Accounting,
InternationalBook House
8. P. C. Tulsian and Bharat Tulsian, Corporate Accounting, S.Chand
9. Amitabha Mukherjee, Mohammed Hanif, Corporate Accounting, McGraw
HillEducation
10. Arulanandam& Raman ; Corporate Accounting –II
11. Madegowda J – Advanced corporate accounting, HPH
12. Soundarajan. A & K. Venkataramana, Corporate Accounting, VBH.
13. S. P. Jain and K. L. Narang – Corporate Accounting
14. S. Bhat- Corporate Accounting.
Note: Latest edition of text books may be used.
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 3.2
Name of the Course: Business Statistics
Course Credits No. of Hours per Total No. of Teaching Hours
Week
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. Familiarizes statistical data and descriptive statistics for business decision-
making.
b. Comprehend the measures of variation and measures of skewness.
c. Demonstrate the use of probability and probability distributions in business.
d. Validate the application of correlation and regression in business decisions.
e. Show the use of index numbers in business.
Syllabus: Hours
Module No. 1: Statistical Data and Descriptive statistics. 14
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 No. 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 No. 3: Probability Distributions 10
Theory of Probability. Approaches to the calculation of probability; Calculation of event
Probabilities. Addition and multiplication laws of probability (Proof not required);
Conditional probability and Bayes’ Theorem (Proof not required)- Expectation and
variance of a random variable - Probability distributions - Binomial distribution:
Probability distribution function, Constants, Shape, Fitting of binomial distribution -
Poisson distribution: Probability function, (including Poisson approximation to
binomial distribution), Constants, Fitting of Poisson distribution - Normal distribution:
Probability distribution function, Properties of normal curve, Simple problems.
Module No. 4: Correlation and Regression Analysis 12
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.
Module 5: Index Numbers 8
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 Development Activities:
1. Application of MS Excel Functions in statistical decision making and
studentsshould submit output of the same.
2. Collect the age statistics of 10 new married couples calculate Correlation
coefficient.
3. Recall the use of probability theory in business.
4. Identify the applicability of correlation and regression in business
decisionmaking.
5. Construct consumer price indices with imaginary figures.
6. Any other activities, which are relevant to the course.
Text Books:
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. CB Gupta
6. DN Elhance Fundamentals of statistics
7. Sen Chetty and Kapoor mathematical statistics
Note: Latest edition of text books may be used.
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 3.3
Name of the Course: Cost Accounting
Course Credits No. of Hours per Total No. of Teaching Hours
Week
4 Credits 3+2 Hrs 56 Hrs

Pedagogy: Classrooms 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 concepts of cost accounting & Methods of Costing.
b) Outline the Procedure and documentations involved in procurement of
materials& compute the valuation of Inventory.
c) Make use of payroll procedures & compute idle and over time.
d) Discuss the methods of allocation, apportionment & absorption of overheads.
e) Prepare cost sheet & discuss cost allocation under ABC.
Syllabus: Hours
Module No. 1: Introduction to Cost Accounting 12
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 driver, cost centre;
Cost reduction and Cost control; Methods and Techniques of Costing (Meanings Only);
Use of IT in Cost Accounting; Limitations of Cost Accounting; Cost Sheet: Meaning and
Cost heads in a Cost Sheet, Presentation of Cost Information in Cost Sheet . Problems on
Cost Sheet, Tenders and Quotations.
Module No. 2: Material Cost 12
Materials: Meaning, Importance and Types of Materials – Direct and Indirect Material
Materials material control. - Inventory control Technique of inventory control,
problems on level setting and EOQ. 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
– FIFO, LIFO, Simple Average Price and Weighted Average Price Methods – Problems.
Module No. 3: Employee Cost 10
Introduction – Employee Cost – types of labour cost -Labour Cost Control – time
keeping and time booking and Payroll Procedure -Preparation of Payroll: Idle Time
Causes and Treatment of Normal and Abnormal Idle time, Over Time Causes and
Treatment -Labour Turnover- Meaning, Reasons and Effects of Labour turnover. Methods
of Wage Payment: Time rate system and piece rate system, and the Incentive
schemes- Halsey plan, Rowan plan and Taylor differential piece rate system-problems.
Module No. 4: Overheads Cost 12
 Introduction- Meaning and Classification of Overheads; Accounting and Control of
Manufacturing Overheads: Estimation and Collection, Cost 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 Absorption of Overheads; Problems on Machine Hour Rate.
Module No. 5: Reconciliation of Cost and Financial Accounts 10
Introduction – meaning of reconciliation, Reasons for differences in Profits under
Financial and Cost Accounts; Procedure for Reconciliation – Ascertainment of Profits as
per Financial Accounts and Cost Accounts and Reconciliation of Profits of both sets of
Accounts – Preparation of Reconciliation Statement – Problems.
Skill Developments Activities:
1. Visit any Manufacturing entity, collect the method of inventory valuation
adopted & procedure involved in procuring inventory.
2. Draw the format of five documents used for material accounting
3. Prepare dummy Payroll with imaginary figures.
4. Visit any large-scale organization, identify the techniques used for controlling
administrative, Selling & distribution overheads.
5. Visit any manufacturing entity and collect the cost date and prepare the cost
sheet.
6. Any other activities, which are relevant to the course.
Text Books:
1. Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan, Cost
Accounting:A Managerial Emphasis, Pearson Education.
2. Jawahar Lal, Cost Accounting., McGraw Hill Education
3. Madegowda J, Cost Accounting, HPH.
4. Rajiv Goel, Cost Accounting, International Book House
5. Jain, S.P. and K.L. Narang. Cost Accounting: Principles and Methods. Kalyani
Publishers
6. Arora, M.N. Cost Accounting – Principles and P r a c t i c e , Vikas Publishing
House, New Delhi.
7. Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and
Problems. Shri Mahavir Book Depot, New Delhi.
8. Iyengar, S.P. Cost Accounting, Sultan Chand & Sons
9. Mariyappa B Cost Accounting, HPH
Note: Latest edition of text books may be used.

3.4 Curriculum of Artificial Intelligence will be given by KSHEC

 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 3.5 (OEC)
Name of the Course: Advertising Skills
Course Credits No. of Hours per Total No. of Teaching Hours
Week
3 Credits 3 Hrs 42 Hrs

Pedagogy: Classrooms lecture, 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. Analyze the role of advertising agency.
Syllabus: Hours

Module No. 1: Introduction 10

Communication Process; Advertising as a tool of communication; Meaning, nature
and importance of advertising; Types of advertising; Advertising objectives.
Audienceanalysis; Setting of advertising budget: Determinants and major methods.
Module No. 2: Media Decisions 07

Major media types - 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, Preparing ads for different media
Module No. 4: Measuring Advertising Effectiveness 10
Evaluating communication and sales effects; Pre- and Post-testing techniques

Module No. 5: Advertising Agency 07

a) Advertising Agency: Role, types and selection of advertising agency.

b) Social, ethical and legal aspects of advertising in India.

Skill Development Activities:

1. Analyze the audience feedback on advertisement of FMCG.
2. List out any ten products/services advertised through internet.
3. Design any two ads for print media.
4. Examine the legal aspects of advertising in India and submit the report.
5. Any other activities, which are relevant to the course.
Text Books:
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.
CengageLearning.
6. Sharma, Kavita. Advertising: Planning and Decision Making, Taxmann
Publications
7. Jaishree Jethwaney and Shruti Jain, Advertising Management, Oxford
UniversityPress, 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,
CengageLearning
Note: Latest edition of text books may be used.
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 3.5 (OEC)
Name of the Course: Entrepreneurship Skills
Course Credits No. of Hours per Total No. of Teaching Hours
Week
3 Credits 3 Hrs 42 Hrs

Pedagogy: Classrooms lecture, Case studies, Group discussion & 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. Identify the different Government Institutions/Schemes available for
promotingEntrepreneurs.
c. Understand the various aspects to set-up an Enterprises.
d. Familiarise Mechanism of Monitoring and maintaining an Enterprises.
e. Know the various features for successful/unsuccessful entrepreneurs.
Syllabus: Hours
Module No. 1: Introduction 10

Need of becoming entrepreneur- ways to become a good entrepreneur-Enabling

environment available to become an entrepreneur. Self-discovery, Idea Generation-
Idea Evaluation-Feasibility analysis- Finding team-Preparation of business model.
Module No. 2: Promoting Entrepreneur 08
Introduction-Different Government institutions/schemes promoting entrepreneurs:
Gramin banks, PMMY-MUDRA Loan, DIC, SIDA, SISI, NSIC, and SIDO, etc.,

Module No. 3: Enterprise Set-up 08

Introduction – Ways to set up an enterprise and different aspects involved:

legal compliances, marketing aspect, budgeting etc.,
Module No. 4: Monitoring and Maintaining an Enterprise 10

Introduction – Day to day monitoring mechanism for marinating an enterprise-

DifferentGovernment Schemes supporting entrepreneurship.
Module No. 5: Caselets Discussion 06

Examples of successful and unsuccessful entrepreneurship of MUDRA Loan,

Gramin banks, SISI and NSIC etc.,
Skill Development Activities:
1. List out the discovery and evaluation of viable business ideas for new
venturecreation.
2. Practice critical talents and traits required for entrepreneurs such as
problemsolving, creativity, communication, business math, sales, and
 negotiation
3. List out practical issues in setting-up of different enterprises.
4. Analyze the impact of various Government schemes in promotion of
entrepreneurs.
5. Any other activities, which are relevant to the course.
Text Books:
1. Entrepreneurship - Starting, Developing, and Management a new
Enterprise –Hisrich and –Peters-Irwin
2. Fayolle A (2007) Entrepreneurship and new value creation. Cambridge,
CambridgeUniversity Press
3. Hougaard S. (2005) The business idea. Berlin, Springer
4. Lowe R & S Mariott (2006) Enterprise: Entrepreneurship & Innovation.
Burlington,Butterworth Heinemann
Note: Latest edition of text books may be used.
Curriculum of IV Semester Courses
4.1 Advanced Corporate Accounting
4.2 Costing Methods & Techniques
4.3 Business Regulatory Framework
4.4 Constitution of India ( curriculum will be given by KSHEC)
4.5 Sports/NCC/NSS/Others (if any)
4.6 1. Business Ethic
Or
2. Corporate Governance
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 4.1
Name of the Course: Advanced Corporate Accounting
Course Credits No. of Hours per Total No. of Teaching Hours
Week
4 Credits 3+2 Hrs 56 Hrs

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

Course Outcomes: On successful completion of the course, the Students will be able to
a) Know the procedure of redemption of preference shares.
b) Comprehend the different methods of Mergers and Acquisition of Companies
c) Understand the process of internal reconstruction.
d) Prepare the liquidators final statement of accounts.
e) Understand the recent developments in accounting and accounting standards.
Syllabus: Hours

Module No. 1: Redemption of Preference Shares 10

Meaning – legal provisions – treatment regarding premium on redemption – creation

of Capital Redemption Reserve Account– Fresh issue of shares – Arranging for cash balance
for the purpose of redemption – minimum number of shares to be issued for redemption
- issue of bonus shares – preparation of Balance sheet (Schedule III to Companies Act2013)
after redemption.
Module No. 2: Mergers and Acquisition of Companies 16

Meaning of Amalgamation and Acquisition – Types of Amalgamation –

Amalgamation in the nature of Merger – Amalgamation in the nature of Purchase -
Methods of Calculation of Purchase Consideration (Ind AS 103), Net asset Method - Net
Payment Method, Accounting for Amalgamation (Problems on pooling of interest
method and purchase method) – Journal Entries and Ledger Accounts in the Books of
Transferor Company and Journal Entries in the books of Transferee Company –
Preparation of Balance Sheet after Merger. (Schedule III to Companies Act 2013).
Module No. 3: Internal Reconstruction of Companies 10

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 (Schedule III to Companies Act 2013).
Module No. 4: Liquidation of Companies 12
Meaning of Liquidation, Modes of Winding up – Compulsory Winding up, Voluntary
Winding up and winding up subject to Supervision by Court. 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.
Module No. 5: Recent Developments in Accounting and Accounting 08
standards.
Human Resource Accounting – Environmental Accounting Discloser as per Global
Reporting Initiative (GRI) Reporting of variables – Social Responsibility
Accounting, Indian Accounting Standards- Meaning- objectives-Significance of
Accounting standards in India- Process of setting Accounting Standards in India-
List of Indian accounting standards. (IND AS).
Skill Development Activities:
1. List out legal provisions in respect of Redemption of Preference shares.
2. Calculation of Purchase consideration with imaginary figures.
3. List any five cases of amalgamation in the nature of merger or acquisition of
JointStock Companies.
4. List out legal provisions in respect of internal reconstruction.
5. List out any five Indian Accounting Standards.
6. Any other activities, which are relevant to the course.
Text Books:
1. Arulanandam & Raman ; Corporate Accounting-II, HPH
2. Anil Kumar.S Rajesh Kumar.V and Mariyappa .B Advanced Corporate
Accounting, HPH
3. Dr. Venkataraman. R – Advanced Corporate Accounting
4. S.N. Maheswari , Financial Accounting, Vikas publishing
5. Soundarajan A & K. Venkataramana, Advanced Corporate Accounting,
SHBP.
6. RL Gupta, Advanced Accountancy, Sultan Chand
7. K.K Verma – Corporate Accounting.
8. Jain and Narang, Corporate Accounting.
9. Tulsian, Advanced Accounting,
10. Shukla and Grewal – Advanced Accountancy, Sultan Chand
11. Srinivas Putty, Advanced Corporate Accounting, HPH.
Note: Latest edition of text books may be used.
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 4.2
Name of the Course: Costing Methods and Techniques
Course Credits No. of Hours per Total No. of Teaching
Week Hours
4 Credits 3+2 Hrs 56 Hrs
Pedagogy: Classroom lectures, Case studies, Group discussion & Seminar etc.,
Course Outcomes: On successful completion of the course, the Students will be
able to
a) The method of costing applicable in different industries.
b) Determination of cost by applying different methods of costing.
c) Prepare flexible and cash budget with imaginary figures
d) Analyse the processes involved in standard costing.
e) Familiarize with the Activity Based Costing and its applications.
Syllabus: Hours
Module No. 1: Job and Contract Costing 12
Job Costing: Meaning, prerequisites, job costing procedure, Features, objectives,
applications, advantages and disadvantages of Job costing, Job cost sheet- simple
problems.
Contract Costing: Meaning, features of contract costing, applications of contract
costing, similarities and dissimilarities between job costing and contract costing,
recording of contract costs, meaning of terms used in contract costing; treatment of
profit on incomplete contracts-Problems.
Module No. 2: Process and Service Costing 12
Process costing: Meaning, features and applications of Process Costing; comparison
between Job Costing and Process Costing, advantages and disadvantages of process
costing; treatment of process losses and gains in cost accounts; preparation of process
accounts.
Service costing: Introduction to service costing; Application of Service costing; Service
costing v/s product costing; Cost units for different service sectors; Service cost
statement; Determination of costs for different service sectors - Transport services,
hospitals and educational institutions- problems on preparation of service cost
statements for these service sectors.
Module No. 3: Activity Based Costing 10
Introduction - Weakness of conventional costing system – concept of ABC –
Characteristics of ABC - Kaplan and Cooper’s Approach – cost drivers and cost pools
– allocation of overheads under ABC –– Steps in the implementation of ABC –
Benefits from adaptation of ABC system – difficulties faced by the industries in the
successful implementation of ABC – Problems.
Module 4: Marginal Costing 12
Meaning and Definition of marginal cost, marginal costing, features of marginal
costing- terms used in marginal costing – P/V ratio, BEP, Margin of Safety, Angle of
Incidence. Break Even Analysis assumptions and uses. Break Even Chart. (Theory).
Problems on CVP analysis.
Module 5: Budgetary Control and Standard Costing 10
Budgetary Control Introduction – Meaning & Definition of Budget and Budgetary
Control – Objectives of Budgetary Control – essential requirements of budgetary
control – advantages and disadvantages of budgetary control – Types of budgets-
Functional Budgets - Cash budget, sales budget, purchase budget and production
budget. Fixed and Flexible budgets - Problems on Flexible budget and Cash budget
only.
Standard Costing Introduction – Uses and limitations, variance analysis- Material
variances, Labour variances and Overhead variances- problems on Material and
Labour variances only.
Skill Development Activities:
1. Naming the appropriate method of costing with justification for each of
the following Industries-Paper Mill, Printing, Sugar Mill, Rice Mill,
Hospital, Oil Refinery, Pickle Manufacturing, KSRTC and Hotel.
2. List out the modern costing tools in accounting field.
3. Prepare flexible Budget and cash budget with imaginary figures
4. Narrate the steps involved in standard costing. System.
5. Prepare a report, which explains the conditions that are necessary for
thesuccessful implementation of a JIT manufacturing system.
6. Explain ABC. Illustrate how ABC can be applied.
7. Any other activities in addition to the above, which are relevant to the
course.
Text Books:
1. John K Shank and Vijaya Govindarajan; Strategic Cost Management;
FreePress Publication; New York
2. S P Jain and K L Narang, Advanced Cost Accounting, Kalyani
Publications,
3. Robert S Kaplan and Anthony A Atkinson, Advanced
ManagementAccounting, PHI, New Delhi.
4. Shank and Govindrajan, Strategic Cost Management, Simon and
Schuster,36 New York.
5. Lin Thomas, Cases and Readings in Strategic Cost Management,
McGrawHill Publications, New York.
6. Mariyappa B Methods and Techniques of Costing. HPH.
Note: Latest edition of Text books may be used.
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 4.3
Name of the Course: Business Regulatory Framework
Course Credits No. of Hours per Total No. of Teaching Hours
Week
4 Credits 4 Hrs 56 Hrs

Pedagogy: Classroom lectures, Case studies, Group discussion, Seminar & field
worketc.,
Course Outcomes: On successful completion of the course, the Students will be able to
a) Recognize the laws relating to Contracts and its application in business
activities.
b) Acquire knowledge on bailment and indemnification of goods in a
contractualrelationship and role of agents.
c) Comprehend the rules for Sale of Goods and rights and duties of a buyer
and aseller.
d) Distinguish the partnership laws, its applicability and relevance.
e) Rephrase the cyber law in the present context.
Syllabus: Hours
Module No. 1: Indian Contract Act, 1872 12
Introduction – Definition of Contract, Essentials of Valid Contract, Offer and acceptance,
consideration, contractual capacity, free consent. Classification of Contract, Discharge
of a contract, Breach of Contract and Remedies to Breach of Contract
Module No. 2: The Sale of Goods Act, 1930 10

Introduction - Definition of Contract of Sale, Essentials of Contract of Sale, Conditions

and Warranties, Transfer of ownership in goods including sale by a non- owner and
exceptions- Performance of contract of sale - Unpaid seller, rights of an unpaid seller
against the goods and against the buyer
Module No. 3: Competition and Consumer Laws 12
The Competition Act 2002 – Objectives of Competition Act, Features of Competition Act,
CAT, Offences and Penalties under the Act, Competition Commission of India.
Consumer Protection Act 1986 – Definitions of the terms – Consumer, Consumer Dispute,
Defect, Deficiency, Unfair Trade Practices, and Services, Rights of Consumer under the Act,
Consumer Redressal Agencies – District Forum, State Commission and National
Commission.
Module No. 4: Economic Laws 12

WTO patent rules – Indian Patent Act, 1970 – Meaning and Scope of Intellectual Property
Rights (IPR), Procedure to get Patent for Inventions and Non-Inventions.
FEMA 1999 – Objectives of FEMA, Salient Features of FEMA, Definition of Important
Terms – Authorized Dealer, Currency - Foreign Currency, Foreign Exchange, Foreign
Security.
Module 5: Environment and Cyber Laws 10
Environment Protection Act 1986 – Objectives of the Act, Definitions of Important Terms
– Environment, Environment Pollutant, Environment Pollution, Hazardous Substance
and Occupier, Types of Pollution, Powers of Central Government to protect Environment
in India. Cyber Law: Definition, Introduction to Indian Cyber Law, Cyber space and
Cyber security.
Skill Development Activities:
1. Discuss the case of “Carlill vs Carbolic Smoke Ball Company” case
2. Discuss the case of “Mohori Bibee v/s Dharmodas Ghose”.
3. Discuss any one case law relating to minor.
4. State the procedure for getting patent for ‘inventions’ and / or ‘non-
inventions’.
5. List at least 5 items which can be categorized as ‘hazardous substance’
according to Environment Protection Act.
6. List out any top upcoming jobs in cyber security and examine the skills
requiredfor the same.
7. Any other activities, which are relevant to the course.
Text Books:
1. M.C. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House,
NewDelhi.
2. Avtar Singh, Business Law, Eastern Book Company, Lucknow.
3. Ravinder Kumar, Legal Aspects of Business, Cengage Learning
4. SN Maheshwari and SK Maheshwari, Business Law, National Publishing
House,New Delhi.
5. Aggarwal S K, Business Law, Galgotia Publishers Company, New Delhi
6. Bhushan Kumar Goyal and Jain Kinneri, Business Laws, International Book
House
7. Sushma Arora, Business Laws, Taxmann Pulications.
8. Akhileshwar Pathak, Legal Aspects of Business, McGraw Hill Education, 6th
Ed.
9. P C Tulsian and Bharat Tulsian, Business Law, McGraw Hill Education
10. Sharma, J.P. and Sunaina Kanojia, Business Laws, Ane Books Pvt. Ltd., New
Delhi
11. K. Rama Rao and Ravi S.P., Business Regulatory Framework., HPH
12. N.D. Kapoor, Business Laws, Sultan Chand Publications
Latest edition of text books may be used.

4.4 Constitution of India curriculum will be given by KSHIC

4.5 Sports/NCC/NSS/Others (If any) – as per concerned University Guidelines.

 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 4.6 (OEC)
Name of the Course: Business Ethics
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
a. Explain the concepts of business ethics and its approaches.
b. Examine the business and organizational ethics in the present context.
c. Analyze the ethical aspects in marketing and HR areas.
d. Analyze the ethical aspects in finance and IT areas.
e. Examine the impact of globalization on business ethics.
Syllabus: Hours

Module No. 1: Business Ethics 08

Introduction, Concepts and theories: Introduction, definitions, importance and need

for Business ethics, Values and morals. Management and ethics, Normative Theories,
– Gandhian Approach, Friedman‘s Economic theory, Kant‘s Deontological theory, Mill
& Bentham‘s Utilitarianism theory.
Module No. 2: Business & Organizational Ethics 10

The Indian Business scene, Ethical Concerns, LPG & Global trends in business ethics,
Business ethics rating in India. Organizations & Organization culture, Types of
Organization, Corporate code of ethics –Formulating, Advantages, implementation
Professionalism and professional ethics code.
Module No. 3: Ethical Aspects in Organization – I 08
Marketing ethics and Consumer ethics – Ethical issues in advertising, Criticisms in
Marketing ethics, Ethics in HRM: Selection, Training and Development – Ethics at
workplace – Ethics in Performance Appraisal.
Module No. 4: Ethical Aspects in Organization - II 08

Ethics in Finance: Insider trading - Ethical investment - Combating Frauds. Ethical

issues in Information Technology: Information Security and Threats – Intellectual
Property Rights – Cybercrime.
Module No. 5: Globalization and Business Ethics 08

Growth of Global Corporations, Factors facilitating Globalisation, Impact of

globalization on Indian corporate and social culture, Advantages and disadvantages
of MNC‘s to the Host Country, International codes of Business Conduct, Whistle
blowing and its codes.
Skill Development Activities:
1. The students may be asked to conduct the survey of any two
organizations tostudy the ethical practices.
2. List out any five most ethical rating of Indian companies.
3. Collect the information on unethical practices in marketing and HR area.
4. Collect the information on unethical practices in finance and IT area.
5. Analyse and submit the report on the impact of globalization on Indian
businesshouses in the context of ethical aspects.
6. Any other activities, which are relevant to the course.
Text Books:
1. Laura P Hartman, T, Perspectives in Business Ethics, Tata McGraw Hill.
2. B. H. Agalgatti & R. P. Banerjee, Business Ethics –Concept & Practice,
NiraliPublication.
3. R. P. Banerjee, Ethics in Business & Management, Himalaya Publication
4. Crane, Business Ethics, Pub. By Oxford Press
5. C S V Murthy, Business Ethics, Himalaya Publishing House
Note: Latest edition of text books may be used.
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 4.6 (OEC)
Name of the Course: Corporate Governance
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
a) Identify the importance of corporate governance.
b) Know the rights, duties and responsibilities of Directors.
c) Analyse the legal & regulatory framework of corporate governance.
d) Outline the importance and role of board committee.
e) Understand the major expert committees’ Reports on corporate governance.
Syllabus: Hours

Module No. 1: Corporate Governance 10

Introduction, Its importance, Principles of corporate governance, OECD Principles
of corporate governance, Theories of corporate governance-Agency theory and stewardship
theory, Models of corporate governance around the world, Need for good corporate
governance - Evolution of Corporate Governance – Ancient and Modern Concept -
Concept of Corporate Governance, Generation of Value from Performance - Principles
of Corporate Governance.
Module No. 2: Corporate and Board Management 10

Corporate Business Ownership Structure - Board of Directors – Role, Composition,

Systems and Procedures - Fiduciary relationship - Types of Directors-
Promoter/Nominee/Shareholder/Independent - Rights, Duties and Responsibilities
of Directors; Role of Directors and Executives – Responsibility for Leadership,
Harmony between Directors and Executives -Training of Directors- need, objective,
methodology -Scope and Responsibilities and competencies for directors - Executive
Management Process, Executive Remuneration - Functional Committees of Board -
Rights and Relationship of Shareholders and Other Stakeholders.
Module No. 3: Legal and Regulatory Framework of Corporate Governance 08

Need for Legislation of Corporate Governance - Legislative Provisions of Corporate

Governance in Companies Act 1956, Securities (Contracts and Regulations) Act, 1956
(SCRA), Depositories Act 1996, Securities and Exchange Board of India Act 1992, Listing
Agreement, Banking Regulation Act, 1949 and Other Corporate Laws - Legal
Provisions relating to Investor Protection.
Module No. 4: Board Committees and Role of Professionals 08
Board Committees - Audit Committee, Remuneration Committee, Shareholders’
Grievance Committee, other committees - Need, Functions and Advantages of
Committee Management -Constitution and Scope of Board Committees - Board
Committees’ Charter - Terms of Reference and Accountability and Performance
Appraisals - Attendance and participation in committee meetings - Independence of
Members of Board Committees - Disclosures in Annual Report; Integrity of Financial
Reporting Systems - Role of Professionals in Board Committees - Role of Company
Secretaries in compliance of Corporate Governance.
Module No. 5: Corporate Governance – Codes and Practices 06

Introduction - Major Expert Committees’ Reports of India - Study of Codes of

Corporate Governance - Best Practices of Corporate Governance - Value Creation through
Corporate Governance - Corporate Governance Ratings.
Skill Development Activities:
1. Collect the annual reports of any two companies, find out the
corporategovernance aspects in the reports.
2. Collect any two companies Board of Directors names and find out their
nature ofdirectorship.
3. Prepare report on the applicability of different models of Corporate
Governance.
4. Critically compare the recommendations of various corporate
governancecommittee.
5. Any other activities, which are relevant to the course.
Text Books:
1. Bairs N. and D Band, Winning Ways through Corporate Governance,
MacmillanLondon.
2. Charkham J, Keeping Good Company: A Study of Corporate Governance in
FiveCountries, Oxford University Press, London.
3. Subhash Chandra Das, Corporate Governance in India – An Evaluation (Third
edition), PHI Learning Private Limited.
4. Clark T. and E Monk House, Rethinking the Company, Pitman, London.
5. Fernando A.C, Corporate Governance, Pearson Education.
6. Prentice D.D. and PRJ Holland, Contemporary Issues in Governance,
ClarendonPress.
7. Report of the Cadbury Committee on Financial Aspects of
CorporateGovernance, London Stock Exchange, London.
8. Report on Corporate Governance, Confederation of India Industries and
Bombay.
Note: Latest edition of text books may be used.

31
33
34
35
 Skill Enhancement Courses/Generic/OECs
Sl. No. Name of the Courses
1 Community Project Reports & Viva Voce
2 Company Financial Statements Analysis and Reports
3 Internship in Audit firms
4 Industry Analysis and Reports
5 E-Commerce
6 Collective Bargaining & Negotiation Skills in Business
7 Training & Development
8 Stock Market Operations
9 Communication & Documentation
10 New Venture Planning and Development
11 Personal Tax Planning and Tax Management
12 Cyber Security
13 Leadership & Team Development
14 Event Management
15 Basics of Spreadsheets modelling
16 Advanced Spreadsheets modelling
17 Advertisement & Personal Selling
18 Managing Digital Platforms
19 ERP Applications
20 Business Communication
21 Life Skills
22 Managerial Skills
23 Personal Financial Planning
24 Accounting for Everyone
25 Financial Literacy
26 Financial Environment
27 Public Policy
28 Investment in Stock Markets
29 Good Governance
30 Sustainable Development Goals
31 Risk Management
32 Digital Marketing
33 Others (if any)

37