Vijayanagara Sri Krishnadevaraya University

Jnana Sagara, Ballari (Karnataka)

Department of Studies in Commerce

Syllabus

Bachelor of Commerce (B.Com.) Programme

As per New Education Policy 2020

Under Choice Based Credit System (CBCS)

With Effect from the Academic Year 2021-22

 Vijayanagara Sri Krishnadevaraya University
Jnana Sagara, Ballari – 583105

B.Com Programme Outcomes

After the successful completion of the programme, the student will be able to:

1. Differentiate between various accounting systems

2. Prepare necessary accounting statements to exhibit business performance
3. Apply accounting and statistical tools to analyse and interpret financial statements, and forecast
business prospects.
4. Apply management principles for effective management of economic entities
5. Adapt marketing principles and strategies for marketing of goods and services
6. Ensure regulatory compliance in all business activities
7. Apply provisions of direct and indirect taxes for tax planning and management
8. Evaluate alternative projects by applying suitable capital budgeting technique to take optimal
investment decision
9. Determine optimum capital structure, appropriate dividend policy and required working capital
10. Exploit the business opportunities by innovative business ideas
 First Year: Semester-1: B.COM Courses Curricular and Credits Structure
Objective: Understanding, Exploration & Ability to Solve Well Defined Problems
Teaching Duration
Course Teaching Marks
Course Code Title of the Course Hours/Week Credit of exams
Category Department
IA SEE Total L T P (Hrs)
L1 Kannada PÀ£ÀßqÀ 40 60 100 3 1 - 3 3
English English 40 60 100 3 1 - 3 3
Hindi Hindi 40 60 100 3 1 - 3 3
Telugu Telugu 40 60 100 3 1 - 3 3
L2 Sanskrit Sanskrit 40 60 100 3 1 - 3 3
Urdu Urdu 40 60 100 3 1 - 3 3
Foreign Language French 40 60 100 3 1 - 3 3
Chose any ONE Course from L2 group list
DSC1 Commerce Financial Accounting 40 60 100 4 - - 4 3
Management Principles and
DSC2 Commerce 40 60 100 4 - - 4 3
Applications
DSC3 Commerce Principles of Marketing 40 60 100 4 - - 4 3
Comp. Science/
such Competent Digital Fluency 20 30 50 1 - 2 2 1
Dept.
Commerce /
Management/such
Creativity and Innovation 20 30 50 1 - 2 2 1
Competent Dept.

SEC1 English/
English for Effective
such Competent 20 30 50 1 - 2 2 1
Communication
Dept
Zoology /such
Vermiculture 20 30 50 1 - 2 2 1
Competent Dept
Chemistry /such
Water Analysis 20 30 50 1 - 2 2 1
Competent Dept
Chose any ONE Course from SEC1 group list
Physical Physical Education for
VBC1 Education 50 - 50 - - 2 1 -
Fitness
 Physical
VBC2 Health and Wellness 50 - 50 - - 2 1 -
Education
Kannada PÀ£ÀßqÀ ªÁåPÀgÀt 40 60 100 3 3 3
English Gender Studies 40 60 100 3 3 3
Economics Basics of Indian Economy 40 60 100 3 - - 3 3
History and Cultural History of Karnataka
40 60 100 3 3 3
Archaeology (BCE 3- BCE 10)
Political Science Human Rights 40 60 100 3 3 3
Indian Society: Continuity and
Sociology 40 60 100 3 3 3
Change
Journalism Photo Journalism 40 60 100 3 3 3
Biotechnology for Human
Biotechnology 40 60 100 3 - - 3 3
Welfare
OEC1 Botany Plants for Human Welfare 40 60 100 3 - - 3 3
Chemistry Chemistry in Daily Life 40 60 100 3 - - 3 3
Computer Science C Programming Concepts 40 60 100 3 - - 3 3
Electronics Fundamentals of Electronics 40 60 100 3 - - 3 3
Mathematics Business Mathematics 40 60 100 3 - - 3 3
Microbiology Microbes in Waste to Wealth 40 60 100 3 - - 3 3
Physics Optical Physics 40 60 100 3 - - 3 3
Zoology Economic Zoology 40 60 100 3 - - 3 3
Foundation Course
Management 40 60 100 3 3 3
Office Management
Social Work Fields of Social Work Practice 40 60 100 3 3 3
Chose any ONE Course from OEC1 group list
Semester Marks and Credits 360 390 750 25
 Bachelor of Commerce (B.Com.)
Course Code:
Financial Accounting
Course Credits Teaching Workload Total No. of Teaching Hours
4 4 Hours per Week 56 Hrs
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
▪ Understand the theoretical framework of accounting as well accounting standards.
▪ Demonstrate the preparation of financial statement of manufacturing and non- manufacturing
entities of sole proprietors.
▪ Exercise the accounting treatments for consignment transactions & events in the books of
consignor and consignee.
▪ Understand the accounting treatment for royalty transactions & articulate the Royalty
agreements.
▪ Outline the emerging trends in the field of accounting.
Course Contents Hours
Module - 1: Theoretical Framework of Accounting 10
Introduction - Meaning and Scope of Accounting- Accounting Terminologies- Uses and Users of
Accounting information-Accounting Process-Basis of Accounting: Cash and Accrual basis-
Branches of Accounting-Accounting Principles-Concepts and Conventions - Accounting Standards-
An overview of Indian Accounting Standards (IND AS).
Module - 2: Financial Statements of Sole Proprietors 12
Introduction - Meaning of Sole Proprietor-Financial Statements of Non-Manufacturing Entities:
Trading Account - Income Statement/Profit & Loss Account-Balance Sheet; Financial Statements of
Manufacturing Entities: Manufacturing Account-Trading Account- Profit & Loss Account- 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.
Module - 4: Royalty Accounts 14
Introduction-Meaning-Types of Royalty-Technical Terms: 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.
Module - 5: Emerging Trends in Accounting 08
Digital Transformation of Accounting-Big Data Analytics in Accounting-Cloud Computing in
accounting- Accounting with drones- Forensic Accounting- Accounting for Planet - Creative
Accounting-Outsourced Accounting- Predictive 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 Proform 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.
6. Any other activities, which are relevant to the course.
Text Books:
1. SP Iyengar (2005), Advanced Accounting, Sultan Chand & Sons, Vol. 1.
2. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House,
New Delhi, 6th Edition.
3. B.S. Raman (2008), Financial Accounting Vol. I & II, United Publishers & Distributors
Reference Books:
1. ICAI Study Materials on Principles & Practice of Accounting, Accounting and Advanced
Accounting.
2. Robert N Anthony, David Hawkins, Kenneth A. Merchant, (2017) Accounting: Text and
Cases, McGraw-Hill Education, 13th Edition.
3. Charles T. Horngren and Donna Philbrick, (2013) Introduction to Financial Accounting,
Pearson Education, 11th Edition.
4. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, New
Delhi, 32nd Edition.
5. Compendium of Statements and Standards of Accounting. The Institute of Chartered
Accountants of India, New Delhi.
Note: Latest edition of text books may be used.
 Bachelor of Commerce (B.Com.)
Course Code:
Management Principles and Applications
Course Credits Teaching Workload Total No. of Teaching Hours
4 4 Hours per Week 56

Pedagogy: Classroom Lectures, Case Studies, Group Discussion, Seminar and Field Work, etc.
Course Outcomes: On successful completion of the course, the Students will be able to
▪ Identify the different theories of organisations, which are relevant in the present context.
▪ Design and demonstrate the strategic plan for the attainment of organisational goals.
▪ Differentiate the different types of authority and chose the best one in the present context.
▪ Compare and chose the different types of motivation factors and leadership styles.
▪ Choose the best controlling techniques for better productivity of an organisation.
Course Contents Hours
Module - 1: Introduction to Management 10
Introduction-Meaning and importance of Management-Managerial Functions- Features of
Management-Evolution of the Management thoughts: Classical organizational theories- Neo- Classical
theories-Modern organizational theories.
Module - 2: Planning 10
Introduction-Meaning-Nature-Purpose-Types of plans - Planning process; Strategic planning:
Concept-Process-Importance and Limitations; Environmental Analysis and diagnosis: Meaning-
importance and Techniques (SWOT/TOWS/WOTS-UP-BCG Matrix- Competitor Analysis);
Decision-making-Concept-Importance-Committee and Group decision making Process.

Module - 3 : Organizing 12
Introduction-Meaning-Concept and Process of Organizing – An overview-Span of management-
Different types of authority, types of organization (line, staff, line and staff, committee and
functional)-Decentralization- Delegation of authority; Formal and Informal Structure-Principles of
Organizing; Network
Organisation Structure.
Module - 4: Staffing and Leading 12
Staffing: Introduction, Concept of Staffing-Staffing Process; Motivation: Concept- Importance-
types of motivation: extrinsic and intrinsic motivation-Major Motivation theories: Maslow’s Need-
Hierarchy Theory-Hertzberg’s Two-factor Theory-Vroom’s Expectation Theory; Douglass
McGregors Theory Leadership: Concept- Importance-Major theories of Leadership (Likert’s scale
theory, Blake and Mouten’s Managerial Grid theory, House’s Path Goal theory, Fred Fielder’s
situational Leadership), Transactional leadership, Transformational Leadership, Transforming
Leadership; Communication: Concept-purpose-process-Oral and written communication- Formal
and informal communication networks-Barriers to communication-Overcoming barriers to
communication.
Module - 5: Controlling and Coordination 12
Control: Concept-Process-Limitations-Principles of Effective Control-Major Techniques of control –
Ratio Analysis, ROI, Budgetary Control, EVA, PERT/CPM, Emerging issues in
Management; Coordination: Meaning-Nature-Importance-Principles of Coordination.
Skill Development Activities:
1. Collect the photographs and bio-data of any three leading contributors of management
thoughts.
2. Visit any business organisation and collect the information on types of planning adopted by
them.
3. Visit any business organisation and collect different types of authority followed and also the
draw the organizational structure.
4. Analyse the leadership styles of any select five companies of different sectors.
5. Visit any manufacturing firm and identify the controlling system followed.
Any other activities, which are relevant to the course.
Text Books:
1. B.P. Singh and A.K.Singh (2002), Essentials of Management, Excel Books
2. P C Tripathi & P N Reddy (2005), Principles of Management, TMH Publications, 3rd Edition.
Reference Books:
1. Harold Koontz and Heinz Weihrich (2017), Essentials of Management: An International and
Leadership Perspective, McGraw Hill Education, 10th Edition.
2. Stephen P Robbins and Madhushree Nanda Agrawal (2009), Fundamentals of Management:
Essential Concepts and Applications, Pearson Education, 6th Edition.
3. James H. Donnelly, (1990) Fundamentals of Management, Pearson Education, 7th Edition.
4. Koontz Harold (2004), Essentials of Management, Tata McGraw Hill.
Note: Latest edition of text books may be used.
 Bachelor of Commerce (B.Com.)
Course Code:
Principles of Marketing
Course Credits Teaching Workload Total No. of Teaching Hours
4 4 Hours per Week 56
Pedagogy: Classroom Lectures, Case Studies, Group Discussion, Seminar and Field Work, etc.
Course Outcomes: On successful completion of the course, the Students will be able to
▪ Understand the basic concepts of marketing and asses the marketing environment.
▪ Analyse the consumer behaviour in the present scenario and marketing
segmentation.
▪ Discover the new product development & identify the factors affecting the price of a product in
the present context.
▪ Judge the impact of promotional techniques on the customers & importance of channels of
distribution.
▪ Outline the recent developments in the field of marketing.

Course Contents Hours

Module - 1: Introduction to Marketing 12
Introduction-Nature-Scope-Importance of Marketing; Concepts & Approaches of Marketing: Need-
Want-Demand-Customer Value-Customer Creation; Evolution of marketing; Selling vs Marketing;
Marketing Environment: Concept-importance-Micro and
Macro Environment. Marketing Management-Meaning-importance.
Module - 2:Consumer Behaviour & Market segmentation 12
Consumer Behaviour: Nature and Importance-Consumer buying decision process; Factors
influencing consumer buying behaviour; Market segmentation: Concept, importance and bases;
Target market selection-Positioning concept-Importance and bases; Product
differentiation vs. market segmentation. Marketing Mix: Product-Price-Place & Promotion.
Module - 3: Product and Pricing Product 12
Concept and importance-Product classifications-Concept of product mix; Branding-packaging and
labelling; Product-Support Services; Product life-cycle; New Product Development Process;
Consumer adoption process. Pricing: Significance. Factors
affecting price of a product. Pricing policies and strategies.
Module - 4: Promotion and Distribution Promotion 12
Nature and importance of promotion; Communication process; Types of promotion: advertising,
personal selling, public relations & sales promotion, and their distinctive characteristics; Promotion
mix and factors affecting promotion mix decisions. Distribution Channels and Physical
Distribution: Channels of distribution - meaning and importance; Types of distribution channels;
Functions of middle man; Factors affecting choice of distribution channel; Wholesaling and retailing;
Types of Retailers; e-retailing,
Physical Distribution.
Module - 5: Recent Developments in Marketing 08
Social Marketing, online marketing, direct marketing, services marketing, green marketing, Rural
marketing; Consumerism, Search Engine Marketing-Mobile Marketing- Marketing Analytics-Social
Media Marketing-Email Marketing-Live Video Streaming Marketing- Network Marketing, any other
recent developments in Marketing.
Skill Development Activities:
1. Analyse the marketing environment of your locality and identify need, wants & purchasing
power of customers.
2. Collect consumer behaviour towards home appliances in your locality.
3. Visit any organisation and collect the information towards pricing of the products.
4. Visit any wholesalers/Retailers, collect the role of them in marketing.
5. Identify the recent developments in the field of marketing.
Any other activities, which are relevant to the course.
Text Books:
1. Saxena Rajan, (2017) Marketing Management, Tata McGraw-Hill Publishing
Company Ltd., New Delhi. Fifth Edition.
2. Kumar Arun & MeenakshiN (2016), Marketing Management, Vikas Publishing House Pvt.
Ltd., New Delhi. Third Edition
3. Panda Tapan (2008), Marketing Management, Excel books, New Delhi, Second Edition.
4. Chhabra, T.N., and S. K. Grover. Marketing Management. Fourth Edition.

Reference Books:
1. Philip Kotler (2015), Principles of Marketing. 13th edition. Pearson Education.
2. Michael, J. Etzel, Bruce J. Walker, William J Stanton and Ajay Pandit. Marketing: Concepts
and Cases. (Special Indian Edition)., McGraw Hill Education
3. William D. Perreault, and McCarthy, E. Jerome., Basic Marketing. Pearson Education.
4. Majaro, Simon. The Essence of Marketing. Pearson Education, New Delhi.
5. Iacobucci and Kapoor, Marketing Management: A South Asian Perspective. Cengage
Learning.
Note: Latest edition of text books may be used.
 Skill Enhancement Course (SEC) offered to the Students
of other than Commerce Department
Course Code:
Financial Literacy
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, Seminar & field work etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
1. Describe the importance of financial literacy
2. Compute future and present value of money
3. Present an overview of financial system
4. Narrate the features of financial products
5. Evaluate the investment avenues in terms of risk and return to take investment decision
Course Contents Hours
Module - 1: Introduction 06
Meaning, importance and scope of financial literacy; Prerequisites of Financial Literacy – level of
education, numerical and communication ability; Time Value of Money – future and present value of
a lump-sum and variable amount, annual and multiple compounding and discounting.
Module - 2: Financial System 05
Concept of financial system, an overview of financial system, brief discussion on components of
financial system – Financial Institutions, Financial Markets and Financial Instruments; Concept of
Investment and characteristics, and types of risks involved in financial investment; Capital Market –
Primary Market and Secondary Market, procedure to make investment in equity in primary and
secondary market.
Module - 3: Financial Products and Services 05
Commercial Banks, Post Office and Insurance companies – functions and regulatory framework,
Banking products and return and risk features - Savings Bank Account, Term Deposit, Current
Account, Recurring Deposit, PPF, etc.; Formalities to open various types of bank accounts, PAN
Card, Address proof, KYC norm; ATM, Debit and Credit Card, and APP based Payment system;
Various types of loans – short term, medium term, long term, micro finance, agricultural etc. and
related interest rates offered by various nationalized banks and post office; Banking complaints and
Ombudsman; CIBIL
Post office Savings Schemes: Savings Bank, Recurring Deposit, Term Deposit, Monthly Income
Scheme, Kisan Vikas Patra, NSC, PPF, Senior Citizen Savings Scheme (SCSS), Sukanya Samriddhi
Yojana/ Account (SSY/SSA); India Post Payments Bank (IPPB). Money Transfer: Money Order, E-
Money order, etc
Insurance Services: Life Insurance Policies: Life Insurance, Term Life
Insurance, Endowment Policies, Pension Policies, ULIP, Health Insurance and its Plans, Comparison
of policies offered by various life insurance companies; Postal Life Insurance and Rural Postal Life
Insurance (PLI/RPLI
Skill Development Activities 26 hours
(Every student should maintain the record of activities carried out under supervision of a concerned
course teacher)
1. Visit banks, post offices, and insurance companies to collect information on services and
required documents related to the services offered by these institutions and to know the
procedure of availing of these services.
2. Fill up the forms to open accounts and to avail loans
3. Visit brokerage firms to understand secondary market operations
4. Collect prospectus of companies on IPO and learn to fill application for subscription of shares
offered in IPO
5. Try to open Demat account and trade for small amount and submit the report on procedure on
opening of Demat account and factors considered for trading.
6. Any other activities, which are relevant to the course.

Text Books:
1. Gordon and Natarajan (2015), Financial Markets and Services, Himalaya Publishing
House Pvt. Ltd, Mumbai
2. Prasanna Chandra, Investment Analysis and Portfolio Management, Tata McGraw-Hill
Publishing Company Limited, New Delhi.
3. Kevin S., Portfolio Management, PHI, New Delhi.
4. Avadhani, V. A. (2019). Investment Management, Himalaya Publishing House Pvt. Ltd.,
Mumbai
Reference Books:

1. Chandra, P. (2012). Investment Game: How to Win, Tata McGraw Hill Education, New
Delhi
2. Kothari, R. (2010). Financial Services in India-Concept and Application, Sage Publications
India Pvt. Ltd., New Delhi:
3. Milling, B. E. (2003). The Basics of Finance: Financial Tools for Non – Financial Managers.
Indiana: Universe Company.
4. Mittra, S., Rai, S. K., Sahu, A. P., & Starn, H. J. (2015). Financial Planning, Sage Publications
India Pvt. Ltd., New Delhi:
5. Zokaityte, A. (2017). Financial Literacy Education, Palgrave Macmillan, London
Note: Refer to product brochures/prospectus published by Product-Offering Organizations/
authoritative agencies to explain and compare features of products and latest edition of text books.
 Open Elective Courses offered to the students of other Departments (excluding BBA students)
in First Semester
Teaching Sem-end
Sl. Course Hours per Marks Exam.
Course Code Title of the Course Credits
No. Category Week Duration
(Hrs)
L T P CIE SEE Total
1 OEC1 Basics of 3 0 0 40 60 100 3 2
Accounting

For Other than B.Com Programme Students (excluding BBA students)

Open Elective Course
Course Code:
Basics of Accounting
Course Credits Teaching Workload Total No. of Teaching Hours
3 3 Hours per Week 42

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
▪ Explain various terms used in accounting;
▪ Make accounting entries and prepare cash book and other accounts necessary while running a
business;
▪ Prepare accounting equation of various business transactions;
▪ Analyse information from company's annual report;
▪ Comprehend the management reports of the company.
Course Contents Hours
Module - 1: Introduction to Accounting 08
Meaning, Importance and Need, Its objectives and relevance to business establishments and other
organizations, and individuals. Accounting information: meaning, users and utilities, sources of
accounting information. Some Basic Terms –Transaction, Account, Asset, Liability, Capital,
Expenditure & Expense, Income, Revenue, Gain, Profit, Surplus, Loss, Deficit. Debit, Credit,
Accounting Year, Financial Year.
Module - 2: Transactions and Recording of Transactions 08
Features of recordable transactions and events, Basis of recording – vouchers and other basis.
Recording of transactions: Personal account, Real Account and Nominal Account; Rules for Debit
and Credit; Double Entry System, journalizing transactions; Preparation of Ledger accounts, (Simple
Problems)
Module - 3: Preparation of Financial Statements 10
Fundamental Accounting Equation; Concept of revenue and Capital; Preparation of financial
statements of trading concerns. (Simple problems)
Module - 4: Company Accounts 08
Explanation of certain terms – Public Limited Company, Private Limited Company, Share, Share
Capital, Shareholder, Board of Directors, Stock Exchange, Listed Company, Share Price, Sensex -
BSE, NSE; Annual report, etc. Contents and disclosures in Annual Report, Company Balance Sheet
and Statement of Profit and Loss. Content Analysis based on annual report including textual analysis
published reputed company.
Module - 5: Management Reports 08
Reports on Management Review and Governance; Report of Board of Directors - Management
discussion analysis- Annual Report on CSR – Business responsibility report – Corporate governance
report – Secretarial audit report.
Skill Development Activities:
1. Download annual reports of business Organisations from the websites and go through the
contents of the annual report and present the salient features of the annual report using some
ratios and content analysis including textual analysis.
2. Prepare accounting equation by collecting necessary data from medium sized firm.
3. Prepare financial statements collecting necessary data from small business firms.
4. Collect the management reports of any large scale organisation and analyse the same.
5. Any other activities, which are relevant to the course.

Text Books:
1. Siddiqui, S. A. (2008). Book Keeping & Accountancy. New Delhi: Laxmi Publications Pvt.
Ltd.
2. Sehgal, D. (2014). Financial Accounting. New Delhi: Vikas Publishing House Pvt. Ltd.
3. Tulsian, P. C. (2007). Financial Accounting. New Delhi: Tata McGraw Hill Publishing Co.
Ltd.
4. Mukharji, A., & Hanif, M. (2015). Financial Accounting. New Delhi: Tata McGraw Hill
Publishing Co. Ltd.
5. Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K. (2018). Financial Accounting.
New Delhi: Vikas Publishing House Pvt. Ltd.
Reference Books:
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. Khan, M.Y. and Jain, P.K. Management Accounting. McGraw Hill Education.
4. Arora, M.N. Management Accounting, Vikas Publishing House, New Delhi
Note: Latest edition of text books may be used.