St.

Joseph’s College of Commerce

(Autonomous)
163, Brigade Road, Bangalore – 560 025

Accredited with ‘A++’ Grade (4th Cycle) by the

National Assessment and Accreditation Council (NAAC)

Recognized by the UGC as

“COLLEGE WITH POTENTIAL FOR EXCELLENCE”

Bachelor of Business Administration

Honours (Professional - Finance and
Accountancy)
Semester I & II
Syllabus as per National Education Policy
Curriculum Framework w.e.f., 2021-2022

Academic year 2022-2023

 St. Joseph’s College of Commerce
(Autonomous)
Affiliated to Bengaluru City University)
St. Joseph’s College of Commerce (SJCC) was formerly a part of
St. Joseph’s College, established in the year 1882. The Commerce
Department was established in the year 1949 and it became an
independent college with its own building in Brigade Road in the
year 1972.
The college has in its Vision a model for higher education which
encourages individuals to dream of a socially just world and in its
Mission a strategy to empower individuals in realizing that dream.
With an objective of imparting quality education in the field of
Commerce and Management the college has been innovating in
all aspects of higher education over a long period of time. These
innovations were further bolstered with the granting of autonomous
status to the college by UGC in September 2005. From then on, the
college has taken a lead in reforming curriculum and syllabus,
examination and evaluation pattern and teaching and learning
methods through the Board of Studies, the Academic Council
and the Governing Council comprising of eminent academicians,
industry representatives and notable alumni.
The college has undergone four cycles of NAAC accreditation
starting from the year 2000 in which it secured ‘five stars’, next
in the year 2007 an ‘A’ grade, in the year 2012 again an ‘A’ grade
and recently in February 2021 an ‘A++’. It is one of the very few
institutions in the country to have secured A++ grade in the fourth
cycle under the Revised Accreditation Framework (RAF) and the
first college in Karnataka to do so. The college was declared as a
‘College with Potential for Excellence’ in the year 2010. In 2011 SJCC
was recognized as a Research Centre by Bangalore University. The
college has been ranked 74th in the National Institutional Ranking
Framework (NIRF) ratings of Ministry of Education, Government of
India, in 2021 and it has been the only institution from Karnataka to
make it consistently to the top 100 in the country.

SJCC/BBA - Honours (Professional-Finance and Accountancy)/1 & 2 Sem/2022-23/P-1

The college offers diverse programmes in Commerce and Business
Administration. Under Commerce Studies it offers [Link],
[Link] (Professional- International Accounting and Finance),
[Link] (BPS- Industry Integrated), [Link] (Travel and Tourism),
[Link] (Analytics), [Link] (Professional - Strategic Finance),
[Link] (Finance & Taxation/ Marketing & Analytics), [Link]
(International Business) & [Link] (Financial Analysis). Under
Business Administration it offers BBA, BBA (Entrepreneurship)
and BBA (Professional- Finance and Accountancy). The college also
offers six one-year Post Graduate Diploma programmes.

THE DEPARTMENT OF BUSINESS ADMINISTRATION

With the world of business constantly changing and a strong base

created for technology in the country, it is of utmost importance to
augment management talent and resources at all levels. Strategies
and goals of any educational institution has to be constantly
redefined to keep in pace with the external environment. All this
led to the birth of the BBA department at St. Joseph’s College of
Commerce in the year 2004-2005. Within a short period of time,
the department has emerged as a promising centre in the field of
management studies at the undergraduate level. This department
aims at motivating students to take up higher studies in management,
so that they may blossom into effective entrepreneurs who would
not be afraid of taking risk, or teachers and researchers who would
contribute positively towards the betterment of the society or to take
up consultation to help business units leverage on management
knowledge.

OBJECTIVES OF THE BBA HONOURS (PROFESSIONAL -

FINANCE AND ACCOUNTANCY) PROGRAMME:

1. To develop professional knowledge and skills in International

Accounting, Finance, Auditing, Taxation, Risk Management
etc. by adopting learner centered pedagogical practices.
2. To equip students with the necessary tutoring required as
per CIMA standards to enable them to effectively pursue the
professional qualification.

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3. To inculcate a strong sense of ethics and corporate values,
especially with regard to the accountability, transparency and
responsibility of a professional in the business world.
4. To provide students with the opportunity to play diverse roles
at senior or advisory levels in any organization.
SALIENT FEATURES OF FOUR YEARS BACHELOR OF
BUSINESS ADMINISTRATION HONOURS PROGRAMME
WITH MULTIPLE ENTRY AND EXIT OPTIONS:
1. The regulations governing the Four-year Bachelor of Business
Administration Honours Programme with Multiple Entry and
Exit Options shall be applicable with effect from the Academic
year 2021-2022.
2. The Bachelor of Business Administration Honours Programme
shall be structured in a semester mode with multiple exit options;

Certificate in Business On the completion of First

Administration year (two semesters)
Diploma in Business On the completion of Second
Administration year (four semesters)
Basic Bachelor Degree in On the completion of Third
Business Administration year (six semesters)
Bachelor Degree with Honors On the completion of Fourth
in Business Administration year (eight semesters)
3. The four-year undergraduate honours degree holders with
research component and a suitable grade are eligible to enter
the Doctoral Programme in a relevant discipline.

4. The students who exit with Certification, Diploma and Basic

Bachelor Degree shall be eligible to re-enter the programme
at the exit level to complete the programme or to complete the
next level.

5. The Four-year Bachelor of Business Administration Honours

Programme offers a wide range of multidisciplinary courses

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 with exposure to other disciplines, specializations and areas.
The programme aptly caters to knowledge, ability, vocational,
professional and skill enhancement along with focus on humanities,
arts, social, physical and life sciences, mathematics, sports etc.
6. Four years Bachelor of Business Administration Honours
Programme combines conceptual understanding with practical
engagement through lab courses, national and international
field visits, internship, conferences, workshops, seminars, case
study analysis, group discussions and research projects.
7. A wide range of Skill Enhancement Courses are offered in the
first four semesters to enhance language and communication,
logical reasoning, critical thinking, problem solving, data
analytics and life skills.
8. In each of the first four semester students will have an option of
studying a course from other disciplines. Students will be given
an option to choose from a pool of Open Elective Courses that
provide exposure to multiple disciplines and thereby making
the programme truly multi-disciplinary.
9. The students can make a choice of two specializations /
electives in the fifth and sixth semester and choose one of
the specialization/elective in the seventh semester to pursue
Honor’s degree in that specialization/electives.
I. ELIGIBILITY FOR ADMISSION:

Candidates who have completed the Two year Pre-university course

of Karnataka State or its equivalent are eligible for admission into
this Programme.

II. DURATION OF THE PROGRAMME:

The duration of the undergraduate honours programme is four-years

(eight semesters) with multiple entry and exit options, within this
period. The students can exit after the completion of one academic
year (Two semesters) with the Certificate in a discipline; Diploma after
the study of two academic years (Four Semesters) and Basic Bachelor

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Degree after the completion of three academic years (Six Semesters).
The successful completion of Four Years undergraduate Programme
would lead to Bachelor Degree with Honours in a discipline.

III. MEDIUM OF INSTRUCTION:

The medium of instruction shall be English.

IV. ATTENDANCE:

a. A student shall be considered to have satisfied the requirement

of attendance for the semester, if he/she has attended not less
than 75% in aggregate of the number of working periods in each
of the courses compulsorily.
b. A student who fails to complete the course in the manner
stated above shall not be permitted to take the end semester
examination.
V. SUBJECTS OF STUDY: THE COMPONENTS OF
CURRICULUM FOR FOUR-YEARS MULTIDISCIPLINARY
UNDERGRADUATE BBA HONOURS PROGRAMME
The category of courses and their descriptions are given in the
following table.

Category of Objective / Outcomes

courses
Languages Language courses equip students with
communication skills, critical and creative
thinking, familiarity with issues pertaining
to society and culture and skills of expression
and articulation. They also provide students
with a foundation for learning other courses.
Ability Ability enhancement courses are the generic
Enhancement skill courses that enable students to develop a
Courses deeper sense of commitment to oneself and to
the society and nation largely.

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 Skill Skill Enhancement Courses enhance skills
Enhancement pertaining to a particular field of study
Courses to increase their employability/ Self-
employment. These courses may be chosen
from a pool of courses designed to provide
value-based and/or skill-based knowledge.
Vocational Vocational Enhancement courses enhance
Enhancement skills pertaining to a particular field of
courses study to increase their employability/ Self-
employment.
Foundation/ These courses will supplement in a better
Discipline based understanding of how to apply the knowledge
Introductory gained in classrooms to societal issues.
Courses
Major Discipline Major Discipline Core Courses aim to cover the
Core Courses basics that a student is expected to imbibe in that
particular discipline. They provide fundamental
knowledge and expertise to produce competent,
creative graduates with a strong scientific,
technical and academic acumen.
Major Discipline These courses provide more depth within the
Elective Courses discipline itself or within a component of the
discipline and provide advanced knowledge
and expertise in an area of the discipline.
Open or Generic Open or Generic Elective Courses are courses
Elective Courses chosen from an unrelated discipline/ subject,
with an intention to seek exposure beyond
discipline/s of choice.
Project work/ Students shall carry out project work on his/
Dissertation/ her own with an advisory support by a faculty
member to produce a dissertation/ project
Internship/
report. Internship/ Entrepreneurship shall be
Entrepreneurship an integral part of the Curriculum.

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Extension As part of the objective of Social Concern,
Activities the College has designed a well-structured
Community Outreach programme of sixty
hours called ‘Bembala’ (Support). The
programme includes rural camps, workshops,
lectures and seminars, teaching programmes
in Government Schools or Colleges,
community service in slums and villages,
awareness programmes in streets, localities,
slums or villages and public rallies on social
issues. The College expects the students to be
part of the activities organized by the College
towards securing the goal of Social Concern.
This programme is mandatory for the award
of degree from the college.

Extra/Co- The College has a wide range of student

Curricular associations and clubs that provide space for
Activities students to develop their creative talents. The
activities conducted help in developing not
just the artistic and entrepreneurial talents
but also helps in character building, spiritual
growth, physical growth, etc. They facilitate
development of various domains of mind and
personality such as intellectual, emotional,
social, moral and aesthetic developments.
Creativity, enthusiasm, and positive
thinking are some of the facets of personality
development and the outcomes of these
activities.

VI. CREDIT REQUIREMENT

Credits represent the weightage of a course and are a function of

teaching, learning and evaluation strategies such as the number of
contact hours, the course content, teaching methodology, learning
expectations, maximum marks etc.

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 Exit Option Minimum Credit Requirement*

Certificate in Business
50
Administration

Diploma in Business
100
Administration

Basic Bachelor Degree 146

Bachelor Degree with Honors 187

*Credits are subject to change as per the NEP guidelines

VII. TEACHING AND EVALUATION:

[Link]/MBA/MFA/MBS/MTA graduates with [Link], B.B.A &

B.B.S as basic degree from a recognized university are only eligible
to teach and to evaluate the courses including part – B courses of I
and II semesters (except languages, compulsory additional courses
and core Information Technology related courses) mentioned in this
regulation. Languages and additional courses shall be taught by the
graduates as recognized by the respective board of studies.

VIII. EXAMINATION & EVALUATION :

CONTINUOUS FORMATIVE EVALUATION / INTERNAL

ASSESSMENT:

Total marks for each course shall be based on continuous assessment

and semester end examinations. As per the decision taken at the
Karnataka State Higher Education Council, the total marks for CIA
and ESE as per NEP will be 40:60.

TOTAL MARKS FOR EACH COURSE 100%

Continuous Internal Assessment –CIA 1 20% marks
Continuous Internal Assessment –CIA 2 20% marks
End Semester Examination – ESE 60% marks

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EVALUATION PROCESS OF INTERNAL ASSESSMENT
MARKS SHALL BE AS FOLLOWS.

a. The first component (CIA 1) of assessment is for 20% marks. The

second component (CIA 2) of assessment is for 20% marks.
b. During the end of the semester, end semester examination shall
be conducted by the college for each course. This forms the third
and final component of assessment (C3) and the maximum
marks for the final component will be 60%.
c. The students shall be informed about the modalities well in
advance. The evaluated assignments during component □ (CIA
1) and component □ (CIA 2) are immediately provided to the
students.
d. The marks of the total internal assessment shall be published on
the ERP for students at the end of semester.
e. The internal assessment marks shall be submitted to the COE as
per the date mentioned.
f. There shall be no minimum in respect of the internal assessment
marks.
g. Internal assessment marks may be recorded separately. A
student who has failed, shall retain the internal assessment
marks as there will be no change in the CIA results scored.
MINIMUM FOR A PASS:

a. A student needs to get 40% in the end semester examination

and in addition the student also should get an aggregate of
overall 40% inclusive of his internal assessment to be declared
as passed.
b. The student who is passed in all the end semester examinations
in the first attempt is eligible for rank
c. A student who passes the semester examinations in parts or
attempted supplementary exams is eligible for only Class,
CGPA but not for ranking.

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d. The results of students who have passed the last semester
examinations but not passed the lower semester examinations
shall be eligible for the degree only after completion of all the
lower semester examinations.
e. If a student fails in a subject, either in theory or practical’s he/
she shall appear for that subject only at any subsequent regular
examination, as prescribed for completing the programme. He/
she must obtain the minimum marks for a pass in that subject
(theory and practical’s separately) as stated above.
CARRY OVER

Students who fail in lower semester examinations may go to the

higher semesters and take the lower semester examinations as per
odd or even semester in the next consecutive chance.
CLASSIFICATION OF SUCCESSFUL CANDIDATES:

The ten point grading system is adopted. The declaration of result is

based on the Semester Grade Point Average (SGPA) earned towards
the end of each semester or the Cumulative Grade Point Average
(CGPA) earned towards the completion of all the eight semesters
of the programmes and the corresponding overall grades. If some
students exit at the completion of the first, second or third year
of the four years Undergraduate Programmes, with Certificate,
Diploma or the Basic Degree, respectively, then the results of
successful candidates at the end of second, fourth or sixth semesters
shall also be classified on the basis of the cumulative Grade Point
Average (CGPA) obtained in the two, four, six or eight semesters,
respectively. For award of,

• Certificate in Business Administration

• Diploma in Business Administration
• Basic Bachelor’s Degree in Business Administration
• Bachelor’s Degree with Honors in Business Administration

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TRANSFER FOR ADMISSION

Transfer for admission are permissible only for odd semesters for
students of other universities and within the university.

CONDITIONS FOR TRANSFER OF ADMISSION OF STUDENTS

WITHIN THE UNIVERSITY
a. His/ her transfer admission shall be within the intake permitted
to the college.
b. Availability of same combination of subjects studied in the
previous college.
c. He/she shall fulfill the attendance requirements as per the
University Regulation.
d. He/she shall complete the programme as per the regulation
governing the maximum duration of completing the
programme.
CONDITIONS FOR TRANSFER ADMISSION OF STUDENTS
OF OTHER UNIVERSITIES

a. A Student migrating from any other University may be permitted

to join odd semester of the degree programme provided he/she
has passed all the subjects of previous semesters/years as the
case may be. Such candidates must satisfy all other conditions
of eligibility stipulated in the regulations of the University.
b. His/her transfer admission shall be within the intake permitted
to the college.
c. He/she shall fulfill the attendance requirements as per the
University Regulation.
d. The student who is migrating from other Universities is eligible
for overall SGPA/CGPA or Class and not for ranking.
a. He/she shall complete the programme as per the regulation
governing the maximum duration of completing the programme
as per this regulation.

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 Bachelor of Business Administration – Honours (Professional – Finance & Accountancy) Programme

Programme Matrix as per National Education Policy

Total
Course Category I II III IV V VI VII VIII Credit
s
PART A: ABILITY ENHANCEMENT COMPULSORY COURSES

Language 1 Language 1 Language 1 Language 1

- - - -
Languages 4Hrs/3Cr 4Hrs/3Cr 4Hrs/3Cr 4Hrs/3Cr
4Hrs/3Cr Language 2 Language 2 Language 2 Language 2
- - - -
4Hrs/3Cr 4Hrs/3Cr 4Hrs/3Cr 4Hrs/3Cr
Environment Indian
Compulsory Courses
al Studies Constitution
2Hrs/2Cr
2Hrs/2Cr 2Hrs/2Cr
I 6 Cr 8 Cr 6 Cr 8 Cr 28 Cr

PART B: CORE & ELECTIVE COURSES, SKILL ENHANCEMENT COURSES- SKILL BASED, VOCATIONAL COURSES, RESEARCH & INTERNSHIP

Fundamentals of Fundamental Human Advanced Strategic Risk

Financial
Management s of Financial Resource Financial Income Tax Managem Manageme
Reporting
Accounting Accounting Management Reporting ent nt

Project and Advanced Productio

Discipline Specific Relationsh Managemen ns and
Marketing
Core Courses Perspectives in Business Financial ip t Operation Financial
Managemen
(4Hrs/ Management Economics management Manageme Accounting s Strategy
t
4Cr) nt Managem
ent
Fundamental
Data
s of Ethics, Cost and Quantitati
Business Organisation Analytics in
Corporate Managemen ve
Mathematics and al - - Decision
Governance t Techniqu
Statistics Management Making
and Business Accounting es
Law
Open Elective Courses Choice of Choice of Choice of
Choice of Course - - - -
(3Hrs/3Cr) Course Course Course

Elective 1: Elective 1:
- - - - Elective -
Discipline Specific Paper 1 Paper 2
1 or 2:
Electives (4 Hrs/3Cr)
Elective 2 Elective 2: Paper 3
- - - - -
Paper 1 Paper 2
Artificial
Skill Enhancement Intelligence/ Professional
Cyber
Courses- Skill Based Digital Fluency Excel/ Communica - -
Security
(1Hr./2 Cr) Advanced tion
Excel/ Tally
Vocational
Choice of Choice of Choice of Choice of
Enhancement Courses - - - -
Course Course Course Course
(3Hrs/3Cr)
Social Corporate
Internship (2 Cr) - - - - - -
Internship Internship

Research
Research Methodology
- - - - - - Methodol -
(4hrs/3 Cr)
ogy

Research
Research Project/ Project/
Internship (6 Cr) - - - - - - - Internship
Additional Elective /Additional
(4Hrs/3Cr) Elective

II 17 Cr 15 Cr 17 Cr 15 Cr 21 Cr 21 Cr 21 Cr 21 Cr 148 Cr
PART C: SKILL ENHANCEMENT COURSES- VALUE BASED
Extension Extension Extension Extension Extension
Activities Activities Activities Activities Activities Extra-
Foundation Courses
Psychological (1 Cr) (1 Cr) (1 Cr) (1 Cr) (1 Cr) Extension Curricular
Extension Activities
Well-being Extra- Extra- Extra- Extra- Extra- Activities Activities
Extra-Curricular
(2 Cr) Curricular Curricular Curricular Curricular Curricular (1 Cr) (1 Cr)
Activities
Activities Activities (1 Activities (1 Activities Activities
(1 Cr) Cr) Cr) (1 Cr) (1 Cr)

III 2 Cr 2 Cr 2 Cr 2 Cr 2 Cr 2 Cr 1 Cr 1 Cr 14 Cr

Total Credits 25 Cr 25 Cr 25 Cr 25 Cr 23 Cr 23 Cr 22 Cr 22 Cr 190 Cr

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 Bachelor of Business Administration - Honours
(Professional - Finance and Accountancy)
Programme Structure (For I & II Semesters)
Semester Scheme of Examination
SEMESTER – I

Teaching
Category
Sl. Hour per Total
Course Code Title of the Course of ESE CIA Credits
No. Week Marks
Course
(L+T+P)

Language 1

M2 21 KN 101 Kannada
1 AECC 3+1+0 60 40 100 3
M2 21 HN 101 Hindi

M2 21 AE 101 Additional English

Language 2
2 AECC 3+1+0 60 40 100 3
M2 22 GE 101 General English

Fundamentals
3 M2 21 DC 101 of Management DSC-1 3+0+2 60 40 100 4
Accounting

Perspectives in
4 M2 21 DC 102 DSC-2 4+0+0 60 40 100 4
Management

Business Mathematics
5 M2 22 DC 103 DSC-3 3+0+1 60 40 100 4
and Statistics

6 Open Electives*** OEC-1 3+0+0 60 40 100 3

7 M2 22 SB 101 Digital Fluency SEC-SB 1+ 0+2 25 25 50 2

Psychological
8 UG 21 FC 101 SEC-VB 1+0+2 - 50 50 2
Wellbeing

TOTAL 385 315 700 25

*** Open Elective Courses are courses from an unrelated discipline/subject, with an
intention to seek exposure beyond discipline/s of choice. Refer the below mentioned
link for suggestive list of open electives. [Link]
Electives_Courses_bba.pdf_Electives_Courses_bba.pdf

SJCC/BBA - Honours (Professional-Finance and Accountancy)/1 & 2 Sem/2022-23/P-13

 Bachelor of Business Administration - Honours
(Professional - Finance and Accountancy)
Programme Structure (For I & II Semesters)
Semester Scheme of Examination
SEMESTER – II

Teaching
Category
Sl. Hour per Total
Course Code Title of the Course of ESE CIA Credits
No. Week Marks
Course
(L+T+P)
Language 1
M2 21 KN 201 Kannada
1 AECC 3+1+0 60 40 100 3
M2 21 HN 201 Hindi
M2 21 AE 201 Additional English
Language 2
2 AECC 3+1+0 60 40 100 3
M2 21 GE 201 General English
3 UG 21 CC 201 Environmental Studies AECC 1+1+0 25 25 50 2
Fundamentals of
4 M2 21 DC 201 DSC-4 3+0+2 60 40 100 4
Financial Accounting
5 M2 22 DC 202 Business Economics DSC-5 4+0+0 60 40 100 4
Fundamentals of
Ethics, Corporate
6 M2 21 DC 203 DSC-6 4+0+0 60 40 100 4
Governance and
Business Law
7 Open Electives*** OEC-2 3+0+0 60 40 100 3
8 UG 21 EA 201 Extension Activities SEC-VB 0+0+2 - 25 25 1
Extra- Curricular
9 UG 21 EC 201 SEC-VB 0+0+2 - 25 25 1
Activities
Extra- Curricular
9 UG 21 EC 201 SEC-VB 0+0+2 - 25 25 1
Activities
TOTAL 385 315 700 25
*** Open Elective Courses are courses from an unrelated discipline/ subject, with an
intention to seek exposure beyond discipline/s of choice. Refer the below mentioned
link for suggestive list of open electives. [Link]
Electives_Courses_bba.pdf

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 Outcome Based Education (OBE)
BBA Honours (Professional - Finance and Accountancy)
Programme
Program Educational Objectives (PEO)
Our BBA - Honours (Professional - Finance and Accountancy) program
will produce graduates who will:
PEO1: Develop professional competence to become successful
managers and entrepreneurs in the academia, industry or
government.
PEO2: Adapt to a rapidly changing environment with newly learnt
and applied skills and competencies, become socially responsible
and value driven citizens, committed to sustainable development
PEO3: Act with conscience of global, ethical, societal, ecological and
commercial awareness with sustainable values as is expected of
practicing management professionals contributing to the country
PEO4: Able to continue their professional development by obtaining
advanced degrees in Management or other professional fields.
Programme Outcomes (POs):
After the completion of the BBA - Honours (Professional - Finance and
Accountancy) Programme, the student will be able to:
PO1: Disciplinary and Inter - disciplinary Knowledge
Demonstrate the understanding of relevant business, management
and organization knowledge, both academic and professional, in
line with industry standards.
PO2: Decision making Skill
Apply underlying concepts, principles, and techniques of analysis,
both within and outside the discipline to generate all the possible
solutions and picks one that shows their understanding of the
problem and the outcomes.

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PO3: Integrated problem-solving and Research

Analyze how parts of a whole interact with each other to produce

overall outcomes in complex systems by analyzing key managerial
issues in a particular industry or company and propose appropriate
managerial solutions to the situation.

PO4 Critical thinking Skill

Evaluate evidence, arguments, claims and beliefs by using right type

of reasoning as appropriate to the situation and Analyze how parts
of a whole interact with each other to produce overall outcomes in
complex systems.

PO5 Creative thinking Skill

Develop implements and communicates new and worthwhile ideas

using both incremental and radical concepts to make a real and
useful contribution to their work.

PO6: Usage of Modern Technology and Tools

Use tools and technologies of digital nature, communication/

networking tools and social networks appropriately to access,
manage, integrate, evaluate and create information to successfully
function in a knowledge economy.

PO7 Leadership and team work

Develop a vision, translate that vision into shared goals, and

effectively work with others to achieve these goals.

PO8 Ethical Conduct & Sustainability Practices

Act responsibly and sustainably at local, national, and global

levels.

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PO9 Collaboration & Networking Skill

Work collaboratively and respectfully as members and leaders of

diverse teams.
PO10 Self-directed and Life – Long learning
Create goals and monitor progress toward them by developing an
awareness of the personal, environmental and task-specific factors
that affect attainment of the goals.
Programme Specific Outcomes (PSOs)
PSO11 Financial Modelling as a Decision tool
Justify financial decision making of a selected financial situation
with an appropriate Financial Model
PSO12 Exploring alternative solutions
Develop alternative solutions for financial issues and develop
systems and processes that meet the specified needs of business for
appropriate consideration for social, cultural, Environmental and
economic issues and challenges

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 SEMESTER – I
M2 21 DC 101: FUNDAMENTALS OF
MANAGEMENT ACCOUNTING
COURSE OBJECTIVES
The course aims to impart the learners, knowledge about the use of
financial, cost and other data/information in preparing various cost
analysis tools for the purpose of managerial planning, control and
decision making.
Module 1 Introduction to Management Accounting 5 Hours
Need for Management accounting – Global management accounting
principles – characteristics of financial information – CIMA definition
of the role of management accountant - relationships between the
management accountant and the organization’s managers – need
for professional body in management accounting - the role of CIMA
in developing the practices of management accounting.
Module 2 Cost Identification and Classification 8 Hours
Classification of cost – direct and indirect costs, variable and semi-
variable costs stepped and fixed costs – use of high-low method,
graphical and regression analysis method to bifurcate costs and estimate
costs for different activity levels – relevant and irrelevant costs.
Module 3 Overhead Analysis 10 Hours
Overheads- Meaning, Allocation, apportionment and re-
apportionment of overheads - repeated distribution and
simultaneous equation method, Cost absorption – under and over
absorption of overheads
Module 4 Cost and management accounting techniques 15 Hours
BEP and CVP Analysis - Breakeven charts, profit volume graphs,
target profit, margin of safety. Make or buy decisions, Limiting
factor/Key factor analysis. Multi product Break Even Analysis,
Impact of cost structures on the Break Even Point, Operational
Gearing and Sensitivity Analysis.

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Module 5 Standard Costing and Variance 12 Hours

Standard costing – principles of standard costing, Standards for the

selling price and variable costs of a product or service - Variances:
materials (total, price and usage); labour (total, rate and efficiency);
variable overhead (total, expenditure and efficiency); sales (sales
price and sales volume contribution) – Planning and Operating
Variances - The use of variances to reconcile the budgeted and
actual profits that have been calculated using marginal costing. -
Interpretation of variances.

Module 6 Budgetary for planning and Control 10 Hours

Budgeting for planning and control - Functional budgets - Master

budget, including statements of profit and loss, financial position
and cash flow - The importance of cash budgets - Fixed and flexible
budgeting - Budget variances.

Skill Development:
(These activities are only indicative, the Faculty member can innovate)
1. Classify various expenditures of six Public Sectors and six Non-
Governmental Organisations into relevant and irrelevant costs.
2. Make a comparative study of marginal costing and absorption
costing of two different industries and find out their pattern of
calculation of profits.
3. Analyse various activity areas of a large scale manufacturing
unit and identify their cost drivers.
4. CVP and BEP Analysis and resource Optimisation Level using
Spreadsheet / Goal seek / Solver.
COURSE OUTCOMES
After completion of the course, the students will be able to:
1. Illustrate the role and responsibilities of management accountant
of companies as per the framework of CIMA
2. Compare and contrast the type of cost and its implications in
estimating the costs for range of activity levels.

SJCC/BBA - Honours (Professional-Finance and Accountancy)/1 & 2 Sem/2022-23/P-19

3. Justify the appropriate level of cost absorption while the
apportioning of Overheads for computation cost per unit or
center
4. Distinguish between Absorption costing and marginal costing
and its implications on CVP analysis.
5. Evaluate actuals with standard set and analyze variance as
measure of cost control and cost determination
6. Plan for Budgetary control system that integrates planning
and control in a variety of context within the organization as
measure of control
Books for Reference:
™ Dr. Rustagi R.P, Management Accounting, 2nd, New Delhi,
Taxmann, 2016.
™ Inamdar S.M, Management Accounting, 9th, Pune, Everest
Publication House, 2009.
™ Peter Atrill, Eddie McLaney, Management Accounting: An active
learning approach, 1st, London, Pearson, 1994.
™ Manmohan and Goyal, Principles of Management Accounting, 5th,
Agra, Sahitya Bhawan,
™ Charles T. Horngren and Gary L. Sundlem, Introduction to
Management Accounting, 16th, Pearson Education, 2013.
™ Maheshwari S.N, A Textbook of Accounting for Management, 3rd
Edition, Delhi, Vikas Publishing House, 2012.
™ Arora M.N, A Textbook of Cost and Management Accounting, 10th
Edition, Delhi, Vikas Publishing House, 2012.
™ Shashi K. Gupta & Sharma R.K., Management Accounting –
Principles and Practice, 13th Edition, New Delhi, Kalyani Publishers,
2017.

SJCC/BBA - Honours (Professional-Finance and Accountancy)/1 & 2 Sem/2022-23/P-20

 SEMESTER – I
M2 21 DC 102: PERSPECTIVES IN MANAGEMENT
COURSE OBJECTIVES:
The course content is designed with a view to acquaint students
with the concepts and principles of management required for a
successful business entity.

Module 1 - Forms of Organisation & Management 15 Hours

Organisation: Meaning, Characteristics, Merits and Limitations of:

Proprietary concerns, Partnership firms, Companies – Government
undertakings– Non Business Organization – Trusts – Cooperative
Society – Clubs and Associations.

Introduction to Management – Meaning, Definition, its nature,

purpose, importance & Functions, Management as an Art,
Science & Profession- Management as social System. Concepts of
management-Administration-Organization Levels of Business
Management – Need for Managers – Types of Managers –
Managerial Roles.

Evolution of Management Thought: Contribution of [Link],

Taylor’s scientific management - Fayol’s Principles of Management –
Elton Mayo, Chester Bernard, and Peter Ducker to the management
thought -various approaches to management (i.e. Schools of
management thought).

Module 2 - Planning 10 Hours

Planning: Nature – Planning Process – Objectives, Meaning - Need

& Importance, levels, advantages & limitations, Types of Plans

Forecasting: Meaning and purpose of forecasting – Techniques of

forecasting – Qualitative and quantitative.

Decision Making: Meaning - Steps in decision-making – Management

by Objectives and Management by Exceptions.

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Module 3 - Organizing and Staffing 8 Hours

Organizing: Nature and purpose of organization, Elements of

organizing & process

Principles of organization – Organization structure and

types, Delegation of authority – Principles of Delegation, Importance
and difficulties in delegation – Departmentation – Committees
– Centralization v/s Decentralization of Authority – Span of
Control.

Staffing: Nature -Process of staffing- Importance of staffing

Module 4 - Directing 12 Hours

Directing: Meaning – Principles and techniques of directing

Leadership: Meaning
Leadership styles-Formal and informal leadership.
Motivation: Meaning, Nature, Purpose and Significance of
Motivation
Morale: Meaning, Nature, Purpose and Significance of Morale,
Difference between Morale and Motivation, Morale and
performance, Developing High Morale, Measurement of Morale
Communication: Principles and Process of communication – Barriers
to effective communication.
Co-ordination: Meaning – Principles and process of co-ordination.

Module 5- Controlling 8 Hours

Meaning & Definition –– Steps in controlling- Essentials of a Sound

Control System – Methods of Establishing Control, Techniques of
controlling – Budgetary and non-budgetary.

Module 6- Social Responsibility of Management and

Contemporary Trends in Business 7 Hours

Social Responsibilities of Management – Meaning, Social

responsibilities of business towards various stakeholders-

SJCC/BBA - Honours (Professional-Finance and Accountancy)/1 & 2 Sem/2022-23/P-22

Meaning of business ethics– need and importance – Profits and
Ethics – Factors affecting ethical practices in Business.

Recent Trends in Management: Management of Change, Management

of Crisis, International Management, Community involvement.

Skill Development:
(These activities are only indicative, the Faculty member can innovate)

1. Take different types of organisation of your choice and make

a chart of the type of organisation structure followed at the
institution. Also create a chart on Media of Communication
followed at the organisations.
2. Take a company of your choice and create a chat on the hierarchy
that exists in the company or create a graphical representation
of Maslow’s Theory and present it in class
3. Critically analyze the corporate strategies that are adopted by
Indian Companies to face the challenges of competition. Make a
report of your findings
4. Select a successful retail store and give details of factors leading
to its success or Select a failed venture, if any known to you, and
bring out reasons for its failure. Make a presentation of the same
in class.
5. Select a company of your choice and prepare a SWOT analysis
for the same also Mention the characteristics and skills of
managers in the 21st century that them successful.
6. Identify some unethical and ethical practices prevailing in an
organization. Make a report of the same
COURSE OUTCOMES:

After completion of the course the students will be able to:

1. Describe the forms of organisation and evolution of management

thought

SJCC/BBA - Honours (Professional-Finance and Accountancy)/1 & 2 Sem/2022-23/P-23

2. Integrate the planning, forecasting with decision making process
of a given organization.
3. Relate the function of organizing with staffing in consideration
of their effort on individual actions.
4. Identify the range of leadership theories, Directing and
controlling tools available in the management.
5. Compare and contrast the range of motivation theories and
methods of coordination available for the management
practices.
6. Illustrate the recent trends in management and factors affecting
ethical practices in Business and social responsibilities of
management towards all the stake holders.
Books for Reference:
™ Anil Bhat, Arya kumar, Learning Management Principles Processes
and Practices, 2nd Edition, Bengaluru, Oxford University Press,
2019
™ Bhushan Y.K., Fundamentals of Business Organization and
Management, 19th Edition, New Delhi, Sultan Chand & Sons, 2016.
™ Chandan J.S., Management Concepts and Strategies, 1 st
™ Edition, Delhi, Vikas Publishing House Pvt. Limited, 1997
™ Harold Koontz & Cyril O’Donnell, Essentials of Management, 4th
Edition, New Delhi, McGraw Hill, 1986.
™ Kanagasabapathi P., Indian Models of Economy, Business and
Management, 3rd Edition, Delhi, PHI Learning, 2012.
™ Prasad L.M., Principles of Management, 8th Edition, New Delhi,
Sultan Chand & Sons, 2019.
™ Ricky W. Griffin, Management Principles and Applications, 10th
Edition, Delhi, Cengage Learning, 2012.

SJCC/BBA - Honours (Professional-Finance and Accountancy)/1 & 2 Sem/2022-23/P-24

™ Sharma R.K. & Shashi K. Gupta, Principles of Management, 1st
Edition, New Delhi, Kalyani Publishers, 2016.
™ Srinivasan R. & Chunawalla S.A., Management Principles and
Practice, 1st Edition, Kolkata, Himalaya Publishing House, 2014.
™ Tripathi P.C. & Reddy P.N., Principles of Management, 5th Edition,
New Delhi, McGraw Hill Education, 2017.

SJCC/BBA - Honours (Professional-Finance and Accountancy)/1 & 2 Sem/2022-23/P-25

 SEMESTER –I
M2 22 DC 103: BUSINESS MATHEMATICS AND
STATISTICS
COURSE OBJECTIVES:
The course aims to enable students to be adept at simple mathematical
concepts for business and basic statistical concepts relating to
research process.

PART A - BUSINESS MATHEMATICS

Module 1 - Theories of Equations 10 Hours

Theory of equations: Linear, Quadratic, and Simultaneous -

Application of equations in business and commerce.

Module 2 - Interest and Annuities 10 Hours

Laws of indices and logarithms - Simple interest – Compound

Interest – Annuities: Meaning – Types – Present Value and Future
Value of annuity – Applied Problems on Perpetuity - Loans – Sinking
fund – Endowment fund using Annuity Tables

PART B - BUSINESS STATISTICS

Module 3 - Introduction to Statistics 8 Hours

Meaning and Definition of Statistics – Characteristic of Statistics-

Functions, Scope and Limitations of Statistics- Classification and
Tabulation of Data - Diagrammatic and Graphic Representation of
Data using Excel.

Module 4: Measures of Central Tendency and

Dispersion 14 Hours

Meaning - Arithmetic Mean – Weighted Mean – Combined Mean-

Median – Mode – Empirical Relationship- Dispersion- Meaning
– Range –Quartile Deviation-Mean Deviation- Standard Deviation
and their Coefficients

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Module 5: Time series 6 Hours

Components of time series - Trend analysis by Moving Averages

and Least Squares Method (linear)

Module 6 -Correlation and Regression 12 Hours

Correlation: Meaning, Karl Pearson’s Coefficient of Correlation,

Spearman’s Correlation Coefficient Regression: Concept, the two
Regression Equations.

Skill Development:
(These activities are only indicative, the Faculty member can innovate)

1. Develop an Amortization Table for Loan Amount and calculate

EMI
2. Prepare a Bank Statement using SI and CI.
3. Prepare a Case Study on application of Calculus to business.
4. Collect data and compute various averages on the data that you
collected
5. Analysis of data by computing standard deviation and coefficient
of variation.
6. Students need to collect data and they are to compare and
correlate the data and presentation the data in graphs and
diagrams.

COURSE OUTCOMES:

After completion of the course the students will be able to

1. Use the basic principles of arithmetic and theories of equation in

business decision making
2. Apply the concept of interests, annuities and time value of
money in financial decisions
3. Describe statistical data, construct and comprehend
diagrammatic and graphic representation of data

SJCC/BBA - Honours (Professional-Finance and Accountancy)/1 & 2 Sem/2022-23/P-27

4. Choose and interpret measures of central tendencies and
dispersion.
5. Analyze the underlying trend of time series data and predict future.
6. Examine the relationship between two variables by using
Correlation and Regression Analysis.
Books for Reference:
™ Akhilesh K. B. and Balasubrahmanyam S, Mathematics and statistics
for Management, 1st Edition, Delhi, Vikas Publishing, 2008.
™ [Link] B.N., Elements of Statistics, 1st Edition, Allahabad,
Chaitanya Publishing House, 2011.
™ Chikkodi C.M. & Satya Prasad B.G., Business Statistics, 2nd Edition,
Kolkata, Himalaya Publishing House, 2018.
™ Dorai Raj, Business Mathematics, 1st Edition, Mangalore, United
Publishers, 2007.
™ Elhance D.N., Fundamentals of Statistics, 2nd Edition, New Delhi,
Kitab Mahal, 2018.
™ Dr. Gupta B.N., Business Statistics, 1st Edition, Agra, SBPD
Publications, 2019.
™ Goel Ajay and Goel Alka, Mathematics and Statistics, 4th Edition,
New Delhi, Taxmann Publications Pvt. Ltd., 2014.
™ Gupta S.P., Statistical Methods, 43rd Edition, New Delhi, Sultan
Chand & Sons, 2014
™ Sanchethi D.C. & Kapoor V.K., Business Mathematics, 1st Edition,
New Delhi, Sultan Chand & Sons, 2014
™ Sancheti D.C. & Kapoor V.K., Statistics Theory, Methods and
Application, 7th Edition, New Delhi, Sultan Chand & Sons, 2010
™ Soni R.S., Business Mathematics, 1st Edition, Delhi, Ane Books Pvt.
Ltd., 2013
™ Qazi Zamiruddin, Vijay K. Khanna, Business Mathematics, 2nd
Edition, Delhi, Vikas Publishing, 2009.

SJCC/BBA - Honours (Professional-Finance and Accountancy)/1 & 2 Sem/2022-23/P-28

 SEMESTER –I
M1 22 SB 101: DIGITAL FLUENCY
COURSE OBJECTIVES
The course is designed to familiarize the students with the fluency
required for comprehending a digital environment and building
essential cognitive and affective domain skills beyond technology.

Module 1: Operating Systems 10 Hours

Operating Systems, types of operating systems, major functions of

the operating systems, types of riser interface, examples of operating
systems: MS-DOS, Windows, Mac OS. Linux, Solaris, Android.
Office automation tools: word processor, power point, and spread
sheet.

Module 2: Computer Networks 10 Hours

Introduction to Computer Networks, Evolution of Networking,

types of networks, Network devices - Modem, Ethernet card, RJ45,
Repeater, Hub, Switch, Router, and Gateways, Identification of
Nodes in a Network Communication, Internet, Web and the Internet
of Things, Domain Name Systems. Security Aspects- Threats and
Prevention, Malware - virus, Worms, Ransomware, Trojan, spyware,
adware, key loggers, Modes of Malware distribution, Antivirus,
HTTP vs HTTPS Firewall, Cookies, Hackers and Crackers

Module 3: Database Management System 10 Hours

Database Management Systems, Relational Data Model. Introduction

to e-learning platforms such as Swayam, and MOOC. Virtual Meet:
Technical Requirements, Scheduling a meeting, joining virtual
meet, recording the meeting, On line Forms: Creating questionnaire,
Publishing questionnaire, conducting online responses, Analysing
the responses, copying graphics into powerpoint, Downloading the
response to spreadsheet. Introduction to societal impacts, Digital
Foot prints, Digital Society and Netizen, Data Protection, E-waste,
Impact on Health.

SJCC/BBA - Honours (Professional-Finance and Accountancy)/1 & 2 Sem/2022-23/P-29

Skill Development:

1. Identifying the configuration of a computer system, laptop, and

a mobile phone

2. Identifying the version and the configuration of the operating

system of a computer, laptop, and a mobile phone

3. Identifying the network components like patch cord, switch, RJ

45 Jack, Socket and wireless router, creating a hotspot from a
mobile phone, and allowing others to use the hotspot, creating
a Google form, and send it to five users, scheduling a virtual
meet and invite three people to join the Google meet, record the
virtual Meet

4. Creating an account in the Railway reservation website, IRCTC,

and finding trains from Tumkur to Hubli, creating a one minute
video of your choice in your native tongue, and upload the
video to YouTube, composing word document.

5. Creating tables, creating tables, preparing power point slides,

simple computation using spread sheet

COURSE OUTCOMES:

After completion of the course, the students will be able to:

1. Explain the type of emerging technologies and potential cyber-

attacks in the world of digital

2. Evaluate the relevance and applicability of Artificial Intelligence,

Big Data Analytics, Internet of Things and Cloud Computing on
specific operations citing a example for the same

3. Justify the building of Essential Skills beyond Technology that

goes well with adoption the Technology

SJCC/BBA - Honours (Professional-Finance and Accountancy)/1 & 2 Sem/2022-23/P-30

Books for Reference:

™ Volker Lang, Digital Fluency: Understanding the basics of Artificial

Intelligence, Block chain technology, Quantum Computing and
their applications for Digital Transformation, 1st Edition, Apress
Publications, 2021

™ S. B. Ramoshi and S.P. Sajjan, Digital Fluency, 1st Edition, Karnataka,

Ekalavya E-educate, 2021.

™ Eric Downey, Fundamentals, Applications and Emerging

Technologies, Createspace Independent Publications, 2017

™ Chris Hackett, The Big Book of Maker Skills (Popular Science): Tools
& Techniques for Building Great Tech Projects Flexi bound, Weldon
Owen, Illustrated edition, 2014

SJCC/BBA - Honours (Professional-Finance and Accountancy)/1 & 2 Sem/2022-23/P-31

 UG 21 FC 101: PSYCHOLOGICAL WELL-BEING
COURSE OBJECTIVES:
This course aims to nurture self-awareness in students along with
developing their emotional quotient and inter-personal skills.

Module 1 – Introduction 3 Hours

Meaning of counseling – Myths and Facts related to counseling –

Breaking stigmas related to seeking counselling – Normalizing
seeking help – Self-reflection through concentric circles

Module 2 – Intra-personal and Inter-personal

Awareness 10 Hours

Meaning of self-esteem – Factors that influence self-esteem –

Importance of self-esteem – Effects of low self-esteem – Qualities
seen in people with high vs. low self-esteem – How to improve self-
esteem – Self-awareness activity

Meaning of peer pressure – Different kinds of peer pressure –

Resisting peer pressure – Confronting peer pressure – Group sharing
activity

Meaning of relationships – Types of relationships – Healthy

relationship dynamics – Personal Rights in a relationship –
Components of a healthy relationship – Types of abuse in a
relationship – Intimacy and understanding our needs – Boundaries

Module 3 – Understanding Emotions 4 Hours

Meaning of emotions – Role of emotions in our lives – Beliefs

regarding emotions – Harmful effects of suppressing emotions –
Signs of emotional suppression – Handling emotions in a healthy
manner – Self-assessment activity

Module 4 – Anger management 5 Hours

Meaning of anger – Physical and Emotional symptoms of anger

– Different ways that people express anger – Expression and

SJCC/BBA - Honours (Professional-Finance and Accountancy)/1 & 2 Sem/2022-23/P-32

experience of anger – What makes us angry and what it means
when we’re angry – Dealing with anger – Guided visualization and
art activity

Module 5 – Managing Anxiety/Fear 4 Hours

Meaning of fear – Types of fear – Physical and Emotional symptoms

of fear – Different reactions to fear – Overcoming fear – Art work
followed by group sharing activity

Module 6 – Dealing with Loss and Grief 4 Hours

Understanding loss and grief – Form of loss – Stages of grief –

Dangers of not grieving – Dealing with grief – Ways to help others
in grief

COURSE OUTCOMES:

1. The student is more self-aware and able to develop more

meaningful relationships.
2. The emotional quotient of the student is increased.
3. An improvement in the inter-personal skills is seen along with a
better understanding of self.

SJCC/BBA - Honours (Professional-Finance and Accountancy)/1 & 2 Sem/2022-23/P-33

 SEMESTER – II
M2 21 DC 201: FUNDAMENTALS OF FINANCIAL
ACCOUNTING
COURSE OBJECTIVES
The course enables students to understand the conceptual
framework of accounting with legislative significance along with
equipping them in the preparation of financial statements and
control systems.

Module 1 – Introduction to Financial Accounting 8 Hours

Meaning to financial Accounting, accounting records, users of

accounts, Different branches of accounting , Capital and Revenue,
Cash and Profit , Concept of stewardship, Conceptual Framework –
Financial Statements, Objectives of financial statements, Underlying
assumptions, Qualitative characteristics of the Framework, Elements
of financial statements, Capital Concept. Formats for published
accounts. , Items in formats for publish accounts. Accounting
equations. Regulatory influence of company law, Accounting
Standards, Role of AS in financial statements, Principles and rule
based approach to creating accounting standards. Introduction to
IFRS, IASB.

Module 2 – Accounting System 15 Hours

Principles of double entry book- keeping, Journal entries, Ledger

accounts and , Account for cash and bank, imprest system
for petty cash, accounts for sales and purchase including personal
account and control accounts, , Trial balance , Errors including
principles of omission, commission, rectification journal entries and
Preparation of suspense account; Reconciliation of the cashbook to
the bank statement,

Module 3: Financial Reporting Standards 15 Hours

IAS 16- Property, Plant and equipment – Definition, Recognition,

Measurement, accounting treatment for depreciation (straight line,
reducing balance) Noncurrent assets register; IAS 38 – Intangible

SJCC/BBA - Honours (Professional-Finance and Accountancy)/1 & 2 Sem/2022-23/P-34

assets- Definition, Recognition, Measurement , IAS 36- Impairment
of Assets, , IAS 2 - Inventories- valuation methods of inventories
(FIFO, average cost), IAS -23 Borrowing cost (Theoretical concepts
and simple problems only)

Module 4: Accounting for Specific Transactions 5 Hours

Accounting for indirect tax, Accounting for Payroll, Accounting for

Issue of shares

Module 5 – Preparation of Financial Statements for

Single Entity 12 Hours

Trail Balance - Adjustment to the trial balance, accruals and pre-

payment, bad debts, depreciation and allowances for receivables;
Preparation of financial statements from a trial balance-
Manufacturing account, Statement of profit or Loss , Statement of
financial position, Statement of Cash flows. (Problems with simple
adjustments only)

Module 6 – Control of Accounting System 5 Hours

Requirement of external audit, meaning of fair presentation,

difference between internal and external audit, financial control,
audit check and audit trail

Skill Development:
(These activities are only indicative, the Faculty member can innovate)

1. Collect information with regard to the practical reasons for

charging depreciation and the methods adopted for calculating
the same.
2. Generate different types of financial and cost related reports
using excel and tally.
3. Find out the accounting system adopted by a sole proprietor.
4. Analyze the differences between Profit & Loss Account
and Income & Expenditure Account/ Receipts & Payments
Account.

SJCC/BBA - Honours (Professional-Finance and Accountancy)/1 & 2 Sem/2022-23/P-35

5. Complete a study of published financial statements of firms
(developing skills to interpret the financial statements & assess
performance).
6. Complete a study of the accounting software such as Microsoft
dynamics, SAP & Oracle.
COURSE OUTCOMES
After completion of the course, the students will be able to:
1. Relate the conceptual framework of Financial Accounting
with its influence of legislation and accounting standards on
published accounting information.
2. Devise an Accounting system under Double entry system in
incorporating necessary journal, ledger and trail balance.
3. Illustrate the treatment for the items of IAS 2, IAS 16, IAS 23, IAS
36 and IAS 38 as per the Financial Reporting Standards.
4. Show the treatment for the Accounting of special transactions.
5. Construct financial statements after taking into account
treatment for the given adjustments.
6. Compare and contrast the types of devising of control of
accounting systems in terms of internal and external audits.
Books for Reference:
™ Accounting Standards - Institute of Chartered Accountants of India,
Institute of Chartered Accountants of India, New Delhi, 1977.
™ Jain S.P. Narang K.L., Advanced Accountancy Vol. 1 Principles of
Accounting, 19th Edition, Kalyani Publishers, New Delhi, 2015.
™ Maheshwari S.N. & Maheshwari S.K., Fundamentals of Accounting,
6th Edition, Vikas Publishing House, New Delhi, 2017.
™ Shukla M.C. Grewal T.S. Gupta S.C., Advanced Accounts Volume 2,
1ST Edition, Sultan Chand, New Delhi, 1960.
™ Tulsian P.C., Financial Accounting, 1st Edition, New Delhi, Pearson
Education India, 2002.

SJCC/BBA - Honours (Professional-Finance and Accountancy)/1 & 2 Sem/2022-23/P-36

 SEMESTER - I
M2 21 DC 103: BUSINESS ECONOMICS
COURSE OBJECTIVES:
The course aims to acquaint the learners with fundamental Economic
theories, Statistical and Mathematical tools for business decisions
and their impact on business.

Module 1 Micro Economic and Organisational Context of

Business 10 Hours

Introduction to Business Economics – Definition, Meaning and

Characteristics- Micro and Macro-economic –Meaning and
Differences- Types of organisations – public, private & mutually
owned organisations – types of Not for Profit Organisations –
shareholders wealth management – principal agent problem and its
impact on the decisions of the organisation.

Module 2 Micro Economics and Price Mechanisms 10 Hours

Price mechanism – determinants of demand and supply – price

elasticity of demand- effects of price elasticity of demand on Total
revenue curve- Sources of internal and external economies of scale-
outsourcing decisions and costs – Positive and negative externalities -
minimum and maximum price policies in good and factor markets

Module 3 – Macro Economic Context of Business 10 Hours

Determination of macroeconomic phenomena – equilibrium

national income –growth in national income, price, inflation,
unemployment, trade deficits and surpluses – stages of trade cycle
– principles of public finance –effects of changes in the economic
growth rate, interest rates. Government expenditure and taxation
– index numbers- Concept of balance of payments – free trade and
protectionists’ instruments policy.

Module 4 Institutional Context of Business 10 Hours

Nature of globalisation and factors driving it (improved

SJCC/BBA - Honours (Professional-Finance and Accountancy)/1 & 2 Sem/2022-23/P-37

communications, political realignments, growth of global industries
and institutions, cost differentials).

Major institutions promoting global trade and development-

Principal institutions encouraging international trade – globalisation
of business – offshoring – industrial relocation – emergence of growth
markets – main trading agreements and trading blocks. - Impact of
economic and institutional factors using the PESTEL framework.

Module 5 Statistical Context of Business 10 Hours

Introduction to Statistics, Statistical Tools - Data & information,

graphs, charts and diagrams – scatter diagrams, histograms, bar
graphs, ogives– trend analysis - time series analysis – correlation
co-efficient – regression equation to predict the dependent variables
– forecasting. Introduction to Big data and Data Analytics

Module 6 – Financial Context of Business 10 Hours

Application of Financial Mathematics tools for business decisions–

simple & compound interests – future and present values – annuities
& perpetuities – Discounting techniques – NPV and IRR

Foreign Exchange and Interest rates including interest rate parity

and purchasing power parity –Impact of movements in foreign
exchange and interest rates on business – Impact of Economic and
Monetary policies on Business decision making

Skill Development:
(These activities are only indicative; the faculty member can innovate)

1. To analyze the role of a Managerial Economist in the context of

Business taking live examples.
2. Choose a specific sector and prepare a survey report on the
Demand Forecasting for a product/service.
3. Conduct a small survey to understand the Consumer Behaviour
in situations like an epidemic or pandemic.

SJCC/BBA - Honours (Professional-Finance and Accountancy)/1 & 2 Sem/2022-23/P-38

4. Analyse the different types of Costs incurred in the Production,
Manufacturing and Service Sector.
5. Create a product/service of your choice and determine the
Pricing Method involved in its pricing.
6. Analyse the different phases of Business Cycles in India since
Independence and study how Business Cycles have impacted
the global economy in the past.
7. Study the recent changes introduced in Monetary and Fiscal
policy.
8. Examine statistically the macroeconomic elements of Indian
Economy such as HDI, Inflation, Unemployment, Poverty and
Capital Formation.

COURSE OUTCOMES:

1. Appreciate the impact of changing economic growth rates &

prices on businesses and be able to explain the factors affecting
the trade of a country with the rest of the world and its impact
on organisations.
2. Explain the concept of globalisation and the consequences
for businesses and national economies and understand the
influences on economic development of countries
3. To demonstrate the determination of prices by market forces
and the impact of price changes on revenue from sales and to
explain the influence of economic and social considerations on
the structure of the organisation and the regulation of markets.
4. To acquire techniques and skills to convert business data as
meaningful information for reporting to business stakeholders
and to demonstrate the uses of big data and analytics for
leveraging business’ competence.
5. To apply financial mathematics in decision making problems
and to understand the impact of interest rate and foreign
exchange changes on business performance.

SJCC/BBA - Honours (Professional-Finance and Accountancy)/1 & 2 Sem/2022-23/P-39

Books for Reference:
™ Craig Petersen H. & Cris Lewis W., Managerial Economics, 4th
Edition, New York, Pearson, 2005.
™ Dr. Mithani D. M., Anjali Sane, Business Economics, 1st Edition,
Kolkata, Himalaya Publishing House, 2013.
™ Dewett K., Economic Theory, 3rd Edition, New Delhi, S Chand & Co
Ltd., 2006.
™ Jhingan M.L, Micro Economic Theory, 7th Edition, Delhi, Vrinda
Publications, 2011.
™ CIMA Kaplan study material, 2021
™ Business and Technology- ACCA Kaplan Study text, 2021
™ BPP Learning media - BA1 Fundamentals of Business Economics, 2021
ADDITIONAL READING:
1. From Zero to One by Peter Thiele
2. The Hard Thing about Hard Things by Ben Horowitz
3. The Upstarts by Brad Stone
4. Elon Musk: How the Billionaire CEO of SpaceX and Tesla is
shaping our future
5. Shoe Dog by Phil Knight
6. Alibaba – The house that Jack Ma Built by Duncan Clark
7. The Everything Store (Amazon) & Amazon Unbound – Brad
Stone
8. No Filter – The inside story of Instragram – Sarah Frier
9. Hit Refresh by Satya Nadella
10. Steve Jobs by Walter Isaacson
11. Let my people go surfing - Yvon Chouinard

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 SEMESTER – II
M2 21 DC 203: FUNDAMENTALS OF ETHICS,
CORPORATE GOVERNANCE & BUSINESS LAW
COURSE OBJECTIVES:
The course equips students to assess the consequences of ethical and
unethical practices of a Professional Accountant in the context of
CIMA code of ethics and law along with analyzing the role of the
board in establishing corporate governance standards.

Module 1 – Business Ethics and Ethical Conflict 12 Hours

Nature and Importance of Ethics - Values and attitudes for

professional accountants - Legal frameworks, regulations and
standards - Professional Oversight Boards for Accountancy, Auditing
Practices Boards- IFAC. Rules-based and framework approaches
to ethics - Managing responsible businesses - Organizational and
personal values. Qualities of Professional Accountants - Continual
Professional Development- Threats and Safeguards for Professional
accountants – Ethical Dilemmas and conflict of Interest – CIMA’s
Ethical Check list. Relationship between CIMA Code of Ethics and
Law

Module 2 Corporate Governance I 12 Hours

Corporate governance- role and Objectives, agency theory -

Objectivity and independence - The interaction of corporate
governance, ethics and the law - Business Responsibility and
Sustainable Reporting (BRSR) framework - Organisation for
Economic Co-operation and Development (OECD) Framework -
OECD Corporate Governance Code - IFAC’s drivers for sustainable
organizational success - CIMA’s proposals for better reporting of
corporate governance - Rules and principles-based approaches to
governance.

Role of the board in establishing corporate governance standards

- Types of board structures- The impact of corporate governance
on directors’ powers and duties - Policies and procedures for ‘best

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practice’ in companies - Audit committee - Appointments Committee
- Remuneration Committee.

Module 3 Corporate Governance II 12 Hours

External audit - Internal audit – importance and value added service

throughout the corporation both in financial and non- financial
processes. Financial controls, audit checks and audit trails – Types
of Errors and fraud - Methods for prevention of fraud - Methods of
detection of fraud. Role of International Frameworks - Demands of
stakeholders, maximizing shareholder return and enhancing the
supply chain - Issues within the supply chain – Disclosure guidelines
and sources of best practice - the link between CSR and a company’s
brand- Environmental, Social and Governance (ESG) Reporting

Module 4 Principles of Law of Contract 6 Hours

Contract Law – Essential elements of valid contract. Offers and

acceptances and the application of the rules to standard form
contracts using modern forms of communication – corporate
capacity to contract.

Module 5 Principles of Employment Contract 6 Hours

Express and implied terms of a contract of employment - The rights

and duties of employers and employees- Diversity, discrimination,
anti-bribery, gifts, conflicts of interest, whistle-blowing, money
laundering, disciplinary, data protection, social media, health and
safety - Notice and dismissal, redundancy - Unfair and wrongful
dismissal.

Module 6 Company Administration 12 Hours

Essential characteristics of sole traders, partnerships, companies

limited by shares and corporate personality - ‘Lifting the corporate
veil’ both at common law and by statute - The distinction between
public and private companies - Company registration and the
advantages of purchasing a company ‘off the shelf’- The purpose
and contents of the Articles of Association - The advantages and
disadvantages of the company limited by shares

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Skill Development:
(These activities are only indicative, the Faculty member can innovate)

1. Draft a ‘rent agreement’ incorporating all the essential features

of a valid agreement.
2. Draft the Memorandum of Association of a hypothetical
company.
3. Discuss case laws ‘involving points of law of contracts’ in class.
4. Draft a complaint against ‘unfair trade practice’ adapted by a
businessman – to the consumer forum.
5. List out the latest cases of both High Court and Supreme Court
on Environmental issues with both facts and judgements. [At
least 2 cases]

COURSE OUTCOMES:

1. Evaluate the consequences of ethical and unethical practices of

a Professional Accountant in the context of CIMA code of ethics
and law
2. Examine the role of the board in establishing corporate
governance standards in the context (Rules and principles-
based approaches to governance) of BRSR, OCED and CIMA
code of corporate governance
3. Relate CSR activities with ESG reporting in order to satisfy the
needs of all the stakeholders.
4. Evaluate the factors of law of contract that make a valid corporate
contract
5. Justify the guiding principles of law of Employment that make a
valid Employment contract.
6. Compare and contrast the pros and cons of each form of
business organization and the procedure involved in bringing
into existence of these forms of Business Organization

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7. Understand how the law determines the point at which a contract
is formed and the legal status of contractual terms, essential
elements of an employment contract and the remedies available
following termination of the contract, understand the nature,
legal status and administration of business organisations.
Books for Reference:
™ Aswathappa K. & Ramachandra, Business Law, 2nd Edition, Mumbai,
Himalaya Publishing House, 2018.
™ Garg K.C., Sareen V.K. & Mukesh Sharma, Business Law, 1st Edition,
New Delhi, Kalyani Publishers, 2015.
™ Kapoor N.D., Business Law, Sultan Chand & Co., 1st Edition, New
Delhi, Sultan Chand & Co. , 2019.
™ Kuchhal M.C. & Kuchhal Vivek, Business Law, 7th Edition, New
Delhi, Vikas publication House, 2018.
™ CIMA Study material by Kaplan Publishing, 2021
™ S K Mandal: Ethics & Corporate, Tata McGraw Hill Education,
2021
™ S K Bhatia: Business Ethics & Managerial Values, Deep & Deep
Publication, 2021

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 SEMESTER - II
UG 21 CC 201: ENVIRONMENTAL STUDIES
COURSE OBJECTIVES
The course enables students to examine the environment factors
that determine public health and its contribution towards Human
Development Indices for public health and evaluate the implications
of changes in agriculture, industry and lifestyle on public health.

Module 1: Introduction to Environmental Studies 3 Hrs

Multidisciplinary nature of environmental studies; Scope

and importance; Concept of sustainability and sustainable
development.

Module 2: Ecosystem 4 Hrs

Meaning of an ecosystem, Structure and function of ecosystem;

Energy flow in an ecosystem: food chains, food webs and ecological
succession. Case studies on the following a) Forest ecosystem
b) Grassland ecosystem c) Desert ecosystem; Aquatic ecosystem
(Ponds, streams, lakes, rivers, ocean, estuaries)

Module 3: Natural Resources Renewable and Non-Renewable

Resources 4 Hrs

Land resources and land-use change; Land Degradation, soil

erosion and desertification. Deforestation: Causes and impacts due
to mining, dam building on Environment, forests, biodiversity and
tribal populations. Water: use and over-exploitation of surface and
groundwater, floods, droughts, conflicts over Water (International
and inter-state). Energy resources: renewable and non-renewable
energy resources, use of alternative energy resources growing
energy needs, case studies.

Module 4: Biodiversity and Conservation 4 Hrs

Level of biological diversity: Genetic, species and Ecosystem diversity;

Biogeographic zones of India; Biodiversity patterns and global

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biodiversity hotspots. India as a mega-biodiversity nation; Endangered
and endemic species of India. Threats of biodiversity; Habitat loss,
poaching of wildlife, man-wildlife conflict, biological invasions;
Conservation of biodiversity: In-situ and Ex-situ conservation of
biodiversity. Ecosystem and biodiversity services: Ecological, economic,
social, ethical, aesthetic and informational value.
Unit 5 Environmental Pollution, Policies & Practices 10 Hrs
Environmental Pollution: types, causes, effects and control; Air,
water, soil, and noise pollution, nuclear hazards and human health
risk. Solid waste management, Control measures of Urban and
Industrial waste. Pollution case studies.
Climate change, global warming, ozone layer depletion, acid rain
and impacts on human communities and Agriculture. Environment
Laws: Environmental Protection Act; Air (Prevention and Control
of Pollution) Act; Water (Prevention and Control of Pollution) Act;
Wildlife Protection Act; Forest Conservation Act. International
agreements: Montreal and Kyoto Protocols and Convention on
Biological Diversity (CBD). Nature Reserves, tribal populations and
rights, and human wildlife conflict in Indian context.
Unit 6 Human Communities and the Environment 5 Hrs
Human population growth: Impact on Environment, human health
and welfare. Resettlement and rehabilitation of project affected
persons; case studies. Disaster management: floods, earthquake,
cyclones and landslides. Environmental movements: Chipko, Silent
Valley, Bishnois of Rajasthan. Environmental ethics: Role of Indian
an other religions and cultures in environmental conservation.
Environment communication and public awareness, case studies
(e.g. CNG vehicles in Delhi)
Skill Development:
(These activities are only indicative, the Faculty member can innovate)
1. Examining local cuisines for dietary diversity.
2. Examining National Health Survey data e.g. National Family
Health Survey, Annual Health surveys.

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3. Survey of Immunization coverage in a particular area.
4. To establish if there is a relation between GDP and life
expectancies/Health parameters.
5. Survey of Respiratory allergies.
6. Examining household / institutional / market/neighbor-hood
wastes and their disposal mechanism.
7. Survey of households along the Arkavathi and Cauvery River
for life expectancy and common ailments and diseases.
8. Determine the extent of use of paper and suggest means of
reducing the use of paper and paper products.
9. Documentation of festival/fasting and mapping of agro-
ecological cycles.
10. Definitions of poverty - Governmental policies on poverty
mitigation - facts and fiction.
11. Health indicators vis- a-vis income groups.
12. Deforestation and flooding - myth or fact?
13. Smoking and Lung Cancer.
14. Estimation of water-demands of a city/town.
15. Adapting water-harvesting technology - survey, sustainability.

COURSE OUTCOMES
After completion of the course the students will be able to:
1. Identify the environmental Factors that determine public health
and its contribution towards Human Development Indices for
public health.
2. Describe the change of Agricultural activities, Industrial
activities and life style, and influence on climate change and its
implication on Public health.
3. Identify the Factors that determine Good health and type of diseases
that affect health due to lack of management of hygiene in public
places and Sanitation, Poverty and change of Life style.

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4. Analyze the role of alternative systems of Medicine and
intervening Programme of Government of India in providing
Public health.
5. Analyze the role of local bodies and its policies, practices with
respect to solid waste management as per Environmental
Protection Act, Forest Conservation Act, Wild Life Protection
Act, Water and Air Act and Industrial, Bio Medical and E waste
disposal rules.
Books for Reference:
™ Nandini N, and Sucharita Tandon, (2007), Environmental Studies,
Sapna Book House, Bangalore.
™ Michel, Mckinney, Robert and Logan (2007). Environmental Science-
Systems & Solutions. Jones & Barlett Publishers, Canada.
™ Minkoff, E., & Baker, P. (2003). Biology Today: An Issues Approach
(3 ed.).
™ Park, K. (2011). Preventive and Social Medicine. Benarsi Das
Publications, (pp. 16- 19, 24-27).
™ Public Health Nutrition in Developing Countries Part-2). Wood head
Publishing India.
™ Sadgopal, M., & Sagar, A. (2007, July-September). Can Public Health
open up to the AYUSH Systems and give space for People’s views of
health and disease?
™ Sekhsaria, P. (2007). Conservation in India and the Need to Think
Beyond ‘Tiger vs. Tribal’. Biotropica, 39(5), 575-577.
™ Tyler Miller and Scott E. Spoolman ‘Environmental Science’ (2012)
13th edition First Indian Reprint Chapters 14-17 (total pages 108)
Cengage Learning, New Delhi. [Link]
™ UNDP. (2013) The Human Development Report, The Rise of the
South: Human Progress in Diverse World. New York: UNDP, (also
available in Hindi)

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