KUVEMPU UNIVERSITY

Scheme of Teaching and Evaluation

For

Bachelor of Commerce (B.Com)

As Per
State Education Policy (SEP)
Academic Year : 2024-25

Department of Studies in Commerce

Jnanasahyadri, Shankaraghatta, Shimoga (Dist)
 B.Com Semester-I
Sl.No. Course Title of the Category Teaching SEE IA Total Credits
Course of Hours Marks
courses per
Week
01 L 1.1 Language-I LC 4 80 20 100 3
/Kannada/Hindi/
Urdu/Sanskrit
02 L 1.2 Language-II LC 4 80 20 100 3
English
03 Com 1.1 Financial DCC 4 80 20 100 4
Accounting-I
04 Com 1.2 Principles and DCC 4 80 20 100 4
Practice of
Management
05 Com 1.3 Principles of DCC 4 80 20 100 4
Marketing
06 Com 1.4 Law and DCC 4 80 20 100 4
Practice of
Banking
07 CV 1.5 Indian CVC 2 40 10 50 2
Constitution
Sub Total - A 26 520 130 650 24

LC: Language Course

DCC: Discipline Core Credit

B.Com Semester-II
Sl.No. Course Title of the Category Teaching SEE IA Total Credits
Course of Hours Marks
courses per
Week
01 L 2.1 Language-I LC 4 80 20 100 3
/Kannada/Hindi/
Urdu/Sanskrit
02 L 2.2 Language-II LC 4 80 20 100 3
English
03 Com 2.1 Advanced DCC 4 80 20 100 4
Financial
Accounting
04 Com 2.2 Human DCC 4 80 20 100 4
Resource
Management
05 Com 2.3 Business DCC 4 80 20 100 4
Environment
and
Government
Policy
06 Com 2.4 Corporate DCC 4 80 20 100 4
Administration
07 CV 2.5 Environmental CVC 2 40 10 50 2
Studies
Sub Total - B 26 520 130 650 24
 B.Com Semester-III

Sl.No. Course Title of the Category Teaching SEE IA Total Credits

Course of Hours Marks
courses per
Week
01 L 3.1 Language-I LC 4 80 20 100 3
/Kannada/Hindi/
Urdu/Sanskrit
02 L 3.2 Language-II LC 4 80 20 100 3
English
03 Com 3.1 Corporate DCC 4 80 20 100 4
Accounting-I
04 Com 3.2 Cost DCC 4 80 20 100 4
Accounting-I
05 Com 3.3 Principles and DCC 4 80 20 100 4
Practice of
Insurance
06 Com 3.4 Elective-I DEC 4 80 20 100 4
07 Com 3.5 Personality SEC 2 40 10 50 2
Development
Sub Total - C 26 520 130 650 24

Instructions for Discipline Elective Courses (DEC):

1. A single elective system shall be followed.

2. Students shall have to opt for any one DEC from the given groups.
3. Students who opt for a DEC in the third semester shall continue with the same DEC for all
remaining semesters.

DEC Accounting Mathematics Finance Human Marketing

for Business Resources
Decisions
Course Com. 3.4.A Com. 3.4.B Com. 3.4.F Com. 3.4.H Com. 3.4.M
Code
Name of the Indian Business Indian Human Retail
Course Accounting Mathematics-I Financial Resources Management
Standards System Development
(IND AS-I)
 B.Com Semester-IV
Sl.No. Course Title of the Category Teaching SEE IA Total Credits
Course of Hours Marks
courses per
Week
01 L 4.1 Language-I LC 4 80 20 100 3
/Kannada/Hindi/
Urdu/Sanskrit
02 L 4.2 Language-II LC 4 80 20 100 3
English
03 Com 4.1 Corporate DCC 4 80 20 100 4
Accounting-II
04 Com 4.2 Cost DCC 4 80 20 100 4
Accounting-II
05 Com 4.3 Business DCC 4 80 20 100 4
Regulatory
Frame Work
06 Com 4.4 Elective-II DEC 4 80 20 100 4
07 Com 4.5 Computer SEC 2 40 10 50 2
Application in
Business
Sub Total - D 26 520 130 650 24

DEC Accounting Mathematics Finance Human Marketing

for Business Resources
Decisions
Course Code Com. 4.4.A Com. 4.4.B Com. 4.4.F Com. 4.4.H Com. 4.4.M
Name of the Indian Business Personal Organizational Service
Course Accounting Mathematics- Financial Behaviour Marketing
Standards II Planning
(IND AS-II)
 B.Com Semester-V
Sl.No. Course Title of the Category Teaching SEE IA Total Credits
Course of Hours Marks
courses per
Week
01 Com 5.1 Financial DCC 4 80 20 100 4
Management
02 Com 5.2 Business DCC 4 80 20 100 4
Research
Methods and
Statistics
03 Com 5.3 Income Tax-I DCC 4 80 20 100 4
04 Com 5.4 Principles and DCC 4 80 20 100 4
Practices of
Auditing
05 Com 5.5 Elective-III DEC 4 80 20 100 4
06 Com 5.6 Business and SEC 2 40 10 50 2
Corporate
Etiquettes
07 Com 5.7 Employability SEC 2 40 10 50 2
Skills
Sub Total - E 24 480 120 600 24

DEC Accounting Mathematics Finance Human Marketing

for Business Resources
Decisions
Course Com. 5.4.A Com. 5.4.B Com. 5.4.F Com. 5.4.H Com. 5.4.M
Code
Name of the Advanced Quantitative Investment Cultural Digital Marketing
Course Cost & Techniques -I Management Diversity at
Management Work Place
Accounting
 B.Com Semester-VI
Sl.No. Course Title of the Category Teaching SEE IA Total Credits
Course of Hours Marks
courses per
Week
01 Com 6.1 Management DCC 4 80 20 100 4
Accounting
02 Com 6.2 Business DCC 4 80 20 100 4
Statistics
03 Com 6.3 Income Tax-II DCC 4 80 20 100 4
04 Com 6.4 Goods and DCC 4 80 20 100 4
Services Tax
05 Com 6.5 Elective-IV DEC 4 80 20 100 4
06 Com 6.6 Entrepreneurial SEC 2 40 10 50 2
Skills
07 Com 6.7 Internship SEC 2 40 10 50 2
/Minor Research
Project Work
Sub Total – F 24 480 120 600 24
Grand Total 152 3040 760 3800 144

DEC Accounting Mathematics Finance Human Marketing

for Business Resources
Decisions
Course Code Com. 6.4.A Com. 6.4.B Com. 6.4.F Com. 6.4.H Com. 6.4.M
Name of the ERP Quantitative Investing in Labour Laws Consumer
Course Applications in Techniques -II Stock Market & Practice Behaviour
Accounting
 INTERNAL ASSESSMENT AND SEMESTER END EXAMINATION

As per SEP, the IA and SEE to carry 20% and 80% weightage each, to enable the course to be
evaluated for a total of 100/50 marks. The evaluation system of the course is compressive &
continuous during the entire period of the semester.

Sl.No. Parameters of the Evaluation Marks

01 Attendance* 05 Marks
02 Assignments / Seminars 05 Marks
03 Internal Assessment Tests 10 Marks
(IAT)
Total of IA 20 Marks
03 Semester End Examination 80 Marks
(SEE)
Total of IA & SEE 100 Marks

*Distribution of Marks for Attendance

Sl.No. % of Attendance Marks to be Awarded

01 75-80 1
02 80-85 2
03 85-90 3
04 90-95 4
05 95-100 5
 QUESTION PAPER PATTERN for 2024-25
Semester Examinations
B.Com Program
Name of the Course………………………..

Time: 3 Hrs Max. Marks: 80

Section – A

I Answers any THREE questions. Each question carries Five Marks (3x5=15 Marks)
(Two Theory Questions and Three Problems-For Problem Papers)
1.

2.

3.

4.

5.

II Answers any TWO questions. Each question carries Ten Marks (2x10=20 Marks)
(One Theory Question and Three Problems-For Problem Papers)
6.
7.

8.

9.

III Answers any THREE questions. Each question carries Fifteen Marks (3x15=45 Marks)
(One Theory Question and Four Problems-For Problem Papers)

10.

11.

12.

13.

14.

Note: The question papers for theory subject shall be prepared in both Kannada and English
version. Problem subject papers shall prepared in English version.

*****
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code:B.Com.1.1
Name of the Course: Financial Accounting
Course Credits No. of Hours per Week Total No. of Teaching Hours

4 Credits 4 Hrs 60 Hrs

Objective: The objective of the course is to expose the students to the various aspects of financial
accounting to better maintenance of accounts and its principles in the business firms.

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 the theoretical framework of accounting and the application of
accounting standards.
b. Demonstrate the preparation of financial statements for both manufacturing and
non-manufacturing sole proprietorships.
c. Apply the accounting treatments for consignment transactions and events in the
books of consignors and consignees.
d. Understand the accounting treatment for royalty transactions and articulate
royalty agreements.
e. Learn and apply various methods of accounting for hire purchase transactions.
Syllabus: Hours

Module No. 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-Indian Accounting Standards (IND AS).

Module No. 2: Financial Statements of Sole Proprietors 15

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 No. 3: Consignment Accounts 12

Introduction-Meaning of Consignment-Consignment vs Sales-Pro-forma Invoice-

Accounts Sales-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 No. 4:Royalty Accounts 15

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 No. 5: Hire Purchase Accounting 08

Introduction-Meaning of hire purchase-difference between hire purchase and

instalment-Nature-features-terms used-Ascertainment of Interest-Accounting for hire
purchase transactions-Repossession.

TOPICS FOR ASSIGNMENT/SKILL DEVELOPMENT ACTIVITIES

1. Collect Annual Reports of soleproprietors and identify accounting concepts and

conventions followed in the preparation of the annual reports.
2. Collect Annual Reports of soleproprietors 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. Collect hire purchase agreements and draft dummy hire purchase agreements
with imaginary figures.
6. Any other activities, which are relevant to the course.

Text Books:
1. ICAI Study Materials on Principles & Practice of Accounting, Accounting and
Advanced Accounting.
2. SPIyengar (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, 13th Edition.
4. Charles T. Horngren and Donna Philbrick, (2013) Introduction to Financial
Accounting, Pearson Education, 11th Edition.
5. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper
Backs, New Delhi, 32nd Edition.
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
8. Compendium of Statements and Standards of Accounting. The Institute of
Chartered Accountants of India, New Delhi.
Note: Latest edition of text books may be referred.
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code:B.Com.1.2
Name of the Course: Management Principles and Applications
Course Credits No. of Hours per Week Total No. of Teaching Hours

4 Credits 4 Hrs 60 Hrs

Objective: To familiarize the students with the basic concepts of Business Management
Pedagogy: Class-room Lectures, Case Study Discussion and Presentations.

Course Outcomes: On successful completion of the course, the Students will be able
to
a) Understand and identify classical, neo-classical, and modern organizational
theories, and evaluate their relevance in the present context.
b) Design and demonstrate the strategic plan for the attainment of organisational
goals.
c) Differentiate the different types of authority and chose the best one in the present
context.
d) Compare and chose the different types of motivation factors and leadership
styles.
e) Choose the best controlling techniques for better productivity of an organisation.
Syllabus: Hours

Module No. 1: Introduction to Management 12

Introduction–Meaning and importance of Management–Managerial Functions –Management-as

Science, Art and Profession, Administration V/S Management, Evolution of the Management
thoughts: Contributions of F.W. Taylor, Henry Fayol, Elton Mayo, and C.K Prahlad.

Module No. 2: Planning 11

Introduction – Meaning – Nature – Purpose-Types of plans-Planning process; Strategic planning:

Concept-Process–Importance and Limitations; Decision Making Meaning, Role, Steps involved
in Decision Making Process, Significance of Decision Making, and Guidelines for effective
Decision Making.

Module No. 3: Organising 12

Introduction – Meaning–Concept and Process of Organising – An overview–Span of

management–Different types of authority (line, staff and functional)–Decentralization–
Delegation of authority; Formal and Informal,organization Structure, Principles of Organising;
Network Organisation Structure.
Module No. 4: Staffing and Leading 15

Introduction–Staffing: Concept of Staffing–Staffing Process; Motivation: Concept– Importance–

extrinsic and intrinsic motivation–Major Motivation theories: Maslow’s Need Hierarchy Theory–
Herzberg’s Two-factor Theory. Leadership: Concept– Importance – Styles of leadership.
Communication: Concept–purpose–process–Types, Barriers and Overcoming barriersof
communication.
Module No. 5: Controlling and Coordination 10

Concept–Process–Limitations–Principles of Effective Control–Major Techniques of control:

Ratio Analysis, ROI, Budgetary Control, EVA, PERT/CPM. (Theory only) Co-ordination:
Meaning–Nature–Importance–Principles of Coordination. Emerging issues in Management.

TOPICS FOR ASSIGNMENT/SKILL DEVELOPMENT ACTIVITIES

1. Prepare a chart showing the chronological order in which management thought has
developed into its present form.
2. Collect the photographs and Bio-Data of any three contributors to management thoughts.
3. Collect one organisation chart of any establishment in your area and describe its structure.
4. Describe the basis of departmentation followed by anyone of the following Organisations-
Telecom, Banks, Manufacturing Organisation.
5. Analyse the leadership styles of any select five companies of different sectors.
6. Describe the feedback control/feed forward control system followed by any Nationalized
Bank of your area.

Note: Minimum five activities should be done by selecting one sub-activity in each activity.

Text Books:
1. Koontz Harold (2004), Essentials of Management, Tata McGraw Hill.
2. Peter F Drucker: The Practice of Management, Allied, Management Task.
3. Davar R.S.: The Process of Management (Sulthanchand).
4. Prasad L.M. Principles of Management (Sulthanchand).
5. P.N. Reddy and H.R. Appannian: Business Management (Himalaya Publishing House)
6. Harold Koontz and Heinz Weihrich (2017), Essentials of Management: An International
and Leadership Perspective, McGraw Hill Education, 10th Edition.
7. Stephen P Robbins and Madhushree Nanda Agrawal (2009), Fundamentals of
Management: Essential Concepts and Applications, Pearson Education, 6th Edition.
8. James H. Donnelly, (1990) Fundamentals of Management, Pearson Education, 7th
Edition.
9. B.P. Singh and A.K.Singh (2002), Essentials of Management, Excel Books
10. P C Tripathi & P N Reddy (2005), Principles of Management, TMH Publications, 3rd
Edition.

Note: Latest edition of text books may be referred.

 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code:B.Com.1.3
Name of the Course: Principles of Marketing
Course Credits No. of Hours per Week Total No. of Teaching Hours

4 Credits 4 Hrs 60 Hrs

Objective: The objective of the course is to help the students to understand the different
dimensions of marketing and their applications.
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 fundamental concepts of marketing and assess the micro and
macro marketing environments.
b. Analyze consumer behavior and market segmentation strategies in the
contemporary market environment.
c. Explore new product development processes and identify the factors influencing
product pricing in the current market context.
d. Evaluate the impact of various promotional techniques on customer behavior and
the significance of distribution channels.
e. Outline recent advancements and trends in marketing practices.
Syllabus: Hours

Module No. 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 No. 2: Consumer Behaviour &Market segmentation 13

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 No. 3: Product and Pricing 12

Product: 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 No. 4:Promotion and Distribution 15

Promotion: 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; Physical
Distribution.

Module No. 5: Recent Developments in Marketing 08

Introduction - Social Marketing, online marketing, green marketing, Rural marketing;

Consumerism, Search Engine Marketing-Mobile Marketing- Marketing Analytics-Social
Media Marketing-Email Marketing-Live Video Streaming Marketing-Network
Marketing and Customer acquisition and retention.

TOPICS FOR ASSIGNMENT/SKILL DEVELOPMENT ACTIVITIES

1. Conduct an analysis of the marketing environment in your locality to identify

customer needs, wants, and purchasing power.
2. Gather and analyze consumer behavior data regarding home appliances in your
locality.
3. Visit an organization to collect information about their product pricing strategies
and factors influencing their pricing decisions.
4. Visit wholesalers or retailers to understand their role in the marketing and
distribution process.
5. Research and report on recent developments and trends in the field of marketing.
6. Any other activities, which are relevant to the course.

Reference Materials:
1. Philip Kotler (2015), Principles of Marketing. 13th edition. Pearson Education.
2. SaxenaRajan, (2017) Marketing Management, Tata McGraw-Hill Publishing Company
Ltd., New Delhi. Fifth Edition.
3. Kumar Arun&MeenakshiN (2016), Marketing Management, Vikas Publishing House Pvt.
Ltd., New Delhi. Third Edition
4. Panda Tapan (2008), Marketing Management, Excel books, New Delhi, Second Edition.
5. Michael, J. Etzel, Bruce J. Walker, William J Stanton and Ajay Pandit. Marketing:
Concepts and Cases. (Special Indian Edition)., McGraw Hill Education
6. William D. Perreault, and McCarthy, E. Jerome., Basic Marketing. Pearson Education.
7. Majaro, Simon. The Essence of Marketing. Pearson Education, New Delhi.
8. Iacobucci and Kapoor, Marketing Management: A South Asian Perspective. Cengage Learning.
9. Chhabra, T.N., and S. K. Grover. Marketing Management. Fourth Edition.
Note: Latest edition of text books may be referred.
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 1.4 (SEP SCHEME)
Name of the Course: Law and Practice of Banking

Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 56 Hrs
Objective: The objective of the course is to familiarize the students with the law and practices of banking.
Pedagogy: Classrooms Lecture, Case Studies, Tutorial classes, Group Discussion & Seminar
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.
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.
TOPICS FOR ASSIGNMENT/SKILL DEVELOPMENT ACTIVITIES

1. 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 for different types of customer.
4. Draft specimen of Negotiable instruments: bill of exchange, Promissory Notes and Cheque.
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. Gordon & Natarajan, Banking Theory Law and Practice, HPH, 24th Edition
2. S. P Srivastava ( 2016), Banking Theory & Practice, Anmol Publications
3. Maheshwari. S.N. (2014), Banking Law and Practice, Kalyani Publishers, 11 edition
4. Shekar. K.C (2013), Banking Theory Law and Practice, Vikas Publication, 21st Edition.
5. Dr. Alice Mani (2015), Banking Law and Operation, SBH.
Note: Latest edition of text books may be referred.
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code:B.Com.2.1
Name of the Course: Advanced Financial Accounting
Course Credits No. of Hours per Week Total No. of Teaching Hours

4 Credits 4 Hrs 60 Hrs

Objective: The objective of the course is to expose the students to the various aspects of financial
accounting to better maintenance of accounts and its principles in the business firms.

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. Prepare comprehensive financial statements from incomplete records using
systematic methods.
b. Analyze and apply accounting treatments for inter-departmental transfers.
c. Apply and demonstrate various accounting treatments for dependent and
independent branches.
d. Understand and compute the claims for loss of stock and loss of profit in
insurance contexts.
e. Identify and explain emerging trends in the field of accounting.
Syllabus: Hours

Module No. 1: System of Book - Keeping 12

Introduction - Meaning-Limitations of Single Entry System-Difference between Single

entry and Double entry system - Problems on Conversion of Single Entry into Double
Entry.

Module No. 2: Departmental Accounts 12

Introduction-meaning-advantages and disadvantages-methods of departmental

accounting-basis of allocation of common expenditure among different departments-
types of departments-inter department transfer and its treatment.
Module No. 3: Accounting for Branches 15

Introduction-difference between branch accounts and departmental accounts-types of

branches-Accounting for dependent & independent branches: Problems on Debtors
Method; Stock & Debtors Method and Final accounts Method.

Module No. 4: Insurance Claims 10

Introduction-Meaning of Insurance – Types of Insurance; Fire Insurance: Computation

of Claim for loss of stock.

Module No. 5: Emerging Trends in Accounting 11

Introduction - 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).
TOPICS FOR ASSIGNMENT/SKILL DEVELOPMENT ACTIVITIES

1. Visit a sole proprietorship and identify the steps involved in converting single-
entry bookkeeping into a double-entry system.
7. Analyze and allocate common expenditures among various departments in an
organization.
8. Document the procedures involved in establishing and managing various
branches.
9. Identify and document the procedures involved in processing insurance claims.
10. Research and report on the latest innovations and developments in accounting
practices.
11. Any other activities, which are relevant to the course.

Text Books:
1. ICAI Study Materials on Principles & Practice of Accounting, Accounting and
Advanced Accounting.
2. SPIyengar (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, 13th Edition.
4. Charles T. Horngren and Donna Philbrick, (2013) Introduction to Financial
Accounting, Pearson Education, 11th Edition.
5. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper
Backs, New Delhi, 32nd Edition.
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
8. Compendium of Statements and Standards of Accounting. The Institute of
Chartered Accountants of India, New Delhi.
Note: Latest edition of text books may be referred.
 B.Com-II Semester
HUMAN RESOURCE MANAGEMENT

Name of the Program: Bachelor of Commerce (B.Com.)

Course Code:B.Com.2.2
Name of the Course: Human Resource Management
Course Credits No. of Hours per Week Total No. of Teaching Hours

4 Credits 4 Hrs 60 Hrs

Objective: The objective of the course is to expose the students to the various aspects of human
resources development strategies for better management of people in organisations

Pedagogy: Class-room Lecturers, Assignments and Presentations.

Course Outcomes: On successful completion of the course, the Students will be able
to
a. Understand the framework, importance, and challenges of human resource
management.
b. Outline the processes and methods involved in human resource planning,
recruitment, and selection.
c. Analyze various training and development methods and their applicability in the
current organizational context.
d. Evaluate the strengths and weaknesses of different performance appraisal
techniques and compensation policies.
e. Determine the significance of employee maintenance and employee relations,
including health, safety, and welfare.
Syllabus: Hours

Module No. 1: Introduction to HRM 12

Human Resource Management: Introduction –Evolution of HRM, Meaning, definition and

Functions – Role – Human Resource management as a profession – Status and Competencies of
HR Manager – HR Policies – Emerging Challenges of Human Resource Management – HRM
issues in Indian organisations – Human Resource Information System– Emerging trends in HRM.

Module No. 2: Human Resources Planning, Recruitment & 15

Selection

Human Resource Planning: Introduction – Concepts – Quantitative and Qualitative dimensions –

Job analysis – Job description and Job specification – Importance and Benefits of HRP;
Recruitment: Concepts –Sources – Techniques – Factors influencing recruitment; Selection:
Concepts and Steps in Selection Process; Test and Interviews; Placement and Induction –
Emerging trends in HR Planning, Recruitment and Selection.

Module No. 3: Training and Development 13

Introduction – Concepts and Importance – Identifying Training and Development Needs –

Designing Training Programmes; Role –Specific and Competency – Based Training – Evaluating
Training Effectiveness–Training Process Outsourcing; HRD: Introduction – Meaning – Role of
training in HRD – Knowledge Management – Career Development – Emerging trends in HR
Training and Development.

Module No. 4: Performance Appraisal& Compensation 13

Introduction – concepts – Nature – objectives and importance; techniques of performance

appraisal – Employee Retention – job changes – Transfers and Promotions – Downsizing – VRS;
Compensation: Introduction – Concept and Policies – Job evaluation– methods of wage
payments and incentive plans; fringe benefits; performance linked compensation. Emerging
trends in Performance Appraisal & Compensation.

Module No. 5: Maintenance& Employee Relations 07

Introduction– Meaning, Importance, Objectives, Motivation Theories, Employee Morale,

Employee health and safety – employee welfare – social security – Employer–Employee
Relations: An overview – grievance and redressal; Industrial Disputes: causes and settlement,
Emerging trends in Employee Maintenance & Relations.
TOPICS FOR ASSIGNMENT/SKILL DEVELOPMENT ACTIVITIES

1. Collection of information about new recruitment sources.

2. Preparation of a chart of job specification and job description.
3. Collect an advertisement copy of a job vacancy and fill it.
4. Conduct an I.Q. Test all test the students to affix its summary to the record.
5. Collect the information about how training is given to workers and managers in a
company.
6. List out wage and salary structure of any five companies.
7. List out the measures provided under Labour Act for employee welfare, health and safety.

Note: Minimum five activities should be done by selecting one sub–activity in each activity.

Text Books:
1. "Human Resources Management" by Dr. Saini and S.A. Kran (Sage Publications). 2.
"Human Resources Mangement" by P. Subba Roo (Himalaya Publications)
2. 2.Gupta, C.B, (2008), Human Resource Management, Sultan Chand & Sons, Eleventh
revised edition.
3. Gary Dessler. A Framework for Human Resource Management. Pearson Education, 7th
Edition.
4. DeCenzo, D.A. and S.P. Robbins, Personnel/Human Resource Management, Pearson
Education.
5. Bohlendar and Snell, Principles of Human Resource Management, Cengage Learning
6. Ivancevich, John M., Human Resource Management. McGraw Hill. Wreather and Davis,
Human Resource Management. Pearson Education.
7. Robert L. Mathis and John H. Jackson., Human Resource Management. Cengage
Learning.
8. TN Chhabra, Human Resource Management, Dhanpat Rai & Co., Delhi
9. BiswajeetPatttanayak, Human Resource Management, PHI Learning

Note: Latest edition of text books may be referred.

 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 2.3(SEP SCHEME)
Name of the Course: Business Environment and Government Policy

Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Objective: Objective of this paper is to acquaint the student with the government policies relating to business
and different environment factors

Pedagogy: Class-room Lecturers, Assignments and Presentations.

Course Outcomes: On successful completion of the course, the Students will be able to;
a. Understand the concept of Globalization and Privatization
b. Understand the Indian Business Environment and Influencing Factors
c. Understand the role of MNCs
d. Understand the Regulatory Framework governing the Business
e. Understand the role of Government on the Indian Business
Syllabus Hours
Module No. 1: Business Environment 12
Meaning of Business Environment- Features, Importance, Environment Factors: Internal
Environmental Factors and External Environmental Factors - Micro Environment: Customers,
Competitors, Suppliers, Channel Intermediaries and Public, Macro Environment ; Economic,
Political, Socio-cultural, Natural, Demographic, Technological and International Environment of
Business
Module No. 2: Legal Environment 12
Introductory Framework of some Business Law-Competition Act, 2002, Introduction, Consumer
Enterprise, Prohibition of Certain Agreements, Competition Commission in India; Duties, powers and
Functions of Commission. Consumer Protection Act; Introduction, Objectives, Applicability, Rights
of Consumers. Foreign Exchange Management Act: Introduction, Applicability.
Module No. 3: Globalisation 10
Meaning of Globalization, History of Globalization, Causes of Globalization, Advantages and
Disadvantages of Globalisation, Impact of Globalization on Economy, Multinational Corporations
(MNCs)- Meaning, Benefits and Drawbacks, Foreign Collaborations, Joint Ventures, Franchising and
Strategic Alliance.
Module No. 4: Privatization and Disinvestment in Indian Economy 12
Introduction, Objectives, Measures of Privatization-;Ownership, Organizational and Operational
Measures- Advantages of Privatization, Arguments in favour of Privatization- Disinvestment Policy-
Arguments against Privatization
Module No. 5: Business and Government 10
Introduction, Government Intervention, Nature of Government Intervention in India, State Policies
affecting Business, Role of Government - Regulatory Role, Economic Role, Promotional Role,
Entrepreneurial Role and Planning Role, Recent Trends.
TOPICS FOR ASSIGNMENT/SKILL DEVELOPMENT ACTIVITIES

1. Globalization and IT sector.

2. Visit any company & discuss with the manager about the effect of Privatization.
3. Make a list of 10 Indian firms and their opinion about impact of LPG on the farming
community.
4. Write the activities of any Consumer Forum..
5. Identify the healthy competition components with illustrative undertakings.
6. Any other activities, which are relevant to the course.
Books for Reference:
1. Rosy Joshi and Sangam Kapoor , Business Environment , Kalyani publishers.
2. S. Sankaran , Business Environment , Margham Publications Chennai.
3. J Madegowda (ed) Business Environment and Policy (Deep and Deep)
4. K Ashwathappa, Essentials of Business Environment, HPH.
5. Ghosh and Kapoor, Business Policy and Environment, HPH.
6. Francis Cherunilum, Business and Government, HPH.
7. Bertozzi-Burgunder, Business, Government and Public Policy: Concepts and Practices, Prentice
Hall.
Note: Latest edition of text books may be referred.
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code:B.Com.2.4
Name of the Course: Corporate Administration
Course Credits No. of Hours per Week Total No. of Teaching Hours

4 Credits 4 Hrs 60 Hrs

Objective: The objective of the course is to familiarize the students with element of company
law along with the role of company secretaries.
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 framework of Companies Act of 2013 and classify different types of
companies according to the Act.
b. Identify the stages and critical documents involved in the formation of companies
in India, focusing on Memorandum of Association, Articles of Association, and
Certificate of Incorporation.
c. Analyze the role, responsibilities, and functions of Key Management Personnel in
Corporate Administration, with emphasis on directors and the company secretary.
d. Examine the procedures of corporate meetings, differentiate between types of
resolutions, and assess the company secretary's role in convening meetings.
e. Evaluate the liquidation process of a company, including modes of winding up, the
role of the official liquidator, and implications under the Insolvency Code.
Syllabus: Hours

Module No. 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 No. 2: Formation of Companies 13

Introduction -Promotion Stage: Meaning 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 process, Commencement
Stage – Document to be filed, e-filing, Registrar of Companies, Certificate of
Commencement of Business; Formation of Global Companies: Meaning – Types –
Features.

Module No. 3: Company Administration 13

Introduction - Key Managerial Personnel –Types of Directors: Appointment – Powers -

Duties & Responsibilities. The Companies Secretary: Appointment – Powers – Duties &
Responsibilities. Types of Committee: Audit Committee, CSR Committee, Finance
Committee, ESG Committee, Risk Management Committee, Nomination and
Remuneration Committee.
Module No. 4: Corporate Meetings 12

Introduction - Corporate meetings: 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 No. 5: Winding Up 10

Introduction – Meaning- Modes of Winding up –Consequence of Winding up – Official

Liquidator – Role & Responsibilities of Liquidator – Defunct Company – Insolvency
Code.

TOPICS FOR ASSIGNMENT/SKILL DEVELOPMENT ACTIVITIES

1. Study the Companies Act 2013 from the Ministry of Corporate Affairs website
and summarize its key provisions relevant to corporate governance and
administration.
2. Visit a Registrar of Companies office to understand and document the procedures
involved in company formation in India.
3. Conduct interviews with directors of a company to discuss their roles,
responsibilities, and decision-making processes, and compile a comprehensive
report on corporate governance practices observed.
4. Obtain a sample notice of meeting and resolutions from a company, and prepare
mock versions to demonstrate understanding of formal communication
requirements in corporate settings.
5. Interview an official liquidator to investigate the procedures and challenges
involved in the winding-up process of a company, and present findings in a
detailed report.
6. Any other activities, which are relevant to the course.
Text Books:
1. S.N Maheshwari, Elements of Corporate Law, HPH.
2. Balchandran, Business Law for Management, HPH
3. Dr. P.N. Reddy and H.R. Appanaiah, 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
Note: Latest edition of text books may be referred.