BENGALURU CITY UNIVERSITY

Palace Road, Bengaluru-560001

BACHELOR OF COMMERCE,
[Link] REGULAR

Framed According to the National Educational Policy (NEP 2020)

[To implement from the Academic Year 2021-22

INTRODUCTION
The curriculum framework for [Link]. Degree is structured to offer a broad outline that helps in
understanding the creative potential of new career growth opportunities based on changing industrial and
societal needs. The course is upgraded keeping in mind the aspirations of students, with opportunities to major
in specializations such as accounting, financial markets, marketing, human resources and banking to focus
the students towards a career in those domains. The core concepts within subject have been updated to
incorporate the recent advancements, techniques to upgrade the skills of learners to create a focus on various
functional areas of business. Problem Based learning has been integrated into the curriculum for a better
understanding of various concepts in business and commerce. The syllabus under NEP-2020 is expected to
enhance the level of understanding among students and maintain the high standards of graduate program
offered in the country. Effort has been made to integrate the use of recent technology and MOOCs to assist
teaching-learning process among students. The major objective of the graduate program is to elevate the
subject knowledge among students, and making them as critical thinkers thereby students can address the
issues related to industry and other business sectors.

AIMS AND OBJECTIVES OF UG PROGRAMS IN [Link]:

 To provide a well trained professional to the requirements of Industries, Banking sectors, Insurance
companies, Financing Companies, Transport Agencies and corporates.
 Students can get through the knowledge of finance and accounting.
 The knowledge of different specialisations in accounting, costing, banking and finance with the
practical exposure helps the students to stand in organization.
 To impart industry needed skill, problem solving and decision making competencies.
 To make students industry ready and develop various managerial and accounting skills for better
professional opportunities
 To enrich students to adapt to an ever changing and dynamic business environment.

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Ref No.145/DEPT/COMM/BOS/2021-2022 05-10-2021

PROCEEDINGS OF UG BOS MEETING OF – [Link], [Link] (BUSINESS DATA

ANALYTICS/INSURANCE/A&F/LSCM/TTM/TAX PROCEDURE/VOCATIONAL/BF) COURSES

Proceedings of the BOS – UG – [Link], [Link] (Business Data

Analytics/IAS/A&F/LSCM/TTM/Tax Procedure/Vocational/BF) courses for the academic year 2021 – 2022
meeting held on 5th October 2021 at the Chamber of the Chairman (BOS), Department of Commerce, Central
College Campus, Bengaluru City University, Bengaluru-560001 at 10:00 A.M. The Board has agreed and
approved the course matrix and syllabus of first year of the above mentioned courses. In case any input
required shall be initiated by the Chairman and necessary modification shall be done as approved by the
Board.

MEMBERS PRESENT:

1. [Link].M, Chairman & Dean, Dept of Commerce Chairperson

2. Dr. Nagaraj.N, Professor, Dept of Commerce, University of Mysore Member
3. Dr. H.Y. Kamble, Professor, Dept of Commerce, Rani Channamma University Member
4. Dr.S. Raghunatha Reddy, Dept of Commerce, Yogi Vemana University Member
5. [Link], Principal, VET first Grade College, Bangalore Member
6. Dr.D Raja Jebasingh, Vice Principal, St. Joseph’s Commerce College (Autonomous) Member
7. [Link], Principal, Vivekananda Degree College Member
8. [Link], MLA College of Higher Learning Member
9. [Link] Rao, Principal, RVD College Member
10. [Link], Principal, Vijaya Evening College Member
11. CA Anil Bharadwaj, Chartered Accountant Member
12. Sri. D Srinivas, Corporate Expert Member
13. Dr. G.S. Raju, Institute of Valuers, President, Karnataka Member

MINUTES OF THE MEETING:

1. The Chairman & Dean, Faculty of Commerce & Management, Bengaluru City University, welcomed
all the BOS members of the [Link] Board for BOS meeting which was scheduled on 5.10.2021 at
10.00 A.M.
2. The Chairman said that it is not a one day process and continuous delebrations are required from time
to time for updation of syllabus and pedagogy.
3. The Chairman highlighted about the Orientation Programme of NEP - 2020 for Commerce and
Management faculties which was organised by the Faculty of Commerce and Management at
Jnanajyothi Auditorium on 1st Septmber 2021 with three technical sessions (i.e., 1st session: Structure
& Matrix, 2nd session: Policy Implementation and 3rd session: Inter Disciplinary Issues) clarified
all the doubts in implementations of NEP syllabus of UG Programmes by the Faculty of Commerce
& Management, Bengaluru City University.
4. The Chairman briefed BOS members about the admission paths for Undergraduate Programmes as
follows:

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 i. Exit after 1st year ( I & II Sem) – the candidate will be awarded with Certificate with
minimum 48 credits.
ii. Exit after completing 3rd and 4th semesters – the candidate will be awarded with Diploma
Certificate with minimum 96 credits.
iii. Exit after 3rd year ( V & VI Sem) – the candidate will be awarded with Bachelor Degree in
Business Administration with minimum 186 credits.
iv. The candidate can continue the 4th year ( VII & VIII Sem) to get honours/research degree
with minimum 228 credits.
v. Students completing a 4th year Bachelor’s programme with Honours/Research, may be
admitted to a 1st year Master’s programme.
vi. Students completing a 4th year Bachelor’s programme with Research, will be eligible for
admission for Doctoral Programme (Ph.D).
vii. The medium of instruction should be only in English.
viii. Digital Currency like crypto currency has lot of scope and should be introduced at some
point in curriculum.
ix. After completing the requirements of a 3rd year Bachelor’s Degree candidates who meet a
minimum CGPA of 7.5 shall be allowed to continue studies in the 4th year Undergraduate
programme to pursue and complete the Bachelor’s degree with Research.
x. Skill enhancement courses are compulsory for I to VI semesters.
xi. Attendance is 75% minimum for every subject.
xii. Since students opt for Ph.D after honours, some subjects in depth knowledge is required.
xiii. Introduction of Auditing subject at earlier stage as a module in any one accounting
subjects.
xiv. Projects should be done by students outside or online and submit a certificate to validate.
xv. Instead of Business Regulatory framework, Basics of Auditing can be introduced.
xvi. Income Tax and GST should be done from excel perspective not book method.
xvii. Research Methodology is a compulsory paper in 7th semester.
xviii. Advanced excel should be introduced in 1st year.
xix. Business Valuation subject needs to be introduced at future date.
xx. All the [Link] programs can be integrated with specialised programs offered by the
professional bodies like US – CMA, ACCA and ICAI (with MoU) to meet the demands of
Industry or in collaboration with Miles Education and ISDA.

The meeting concluded with the approval of the BOS Board. It was resolved to implement the above
changes in the Curriculum from the academic year 2021 – 2022.

Chairman – BOS

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1. TITLE AND COMMENCEMENT:

a. These regulations shall be called “The Regulations Governing the Choice Based Credit System Semester
Scheme with Multiple Entry and Exit Options in the Undergraduate, and Postgraduate Degree Programmes
in the Faculty of Commerce.

b. Regulations shall come into force from the Academic Year 2021-22.

2. SALIENT FEATURES OF THE FOUR YEARS MULTIDISCIPLINARY UNDERGRADUATE

PROGRAMME WITH MULTIPLE ENTRY AND EXIT OPTIONS:

a) The program shall be structured in a semester mode with multiple exit options with Certification,
Diploma and Basic Bachelor Degree at the completion of first, second and third years, respectively.
The candidate who completes the four years Undergraduate Program, either in one stretch or through
multiple exits and re-entries would get a Bachelor’s degree with Honours

b) The four year undergraduate Honours degree holders with research component and a suitable grade
are eligible to enter the ‘Doctoral (Ph.D.) Program’ in a relevant discipline or to enter ‘Two Semester
Master’s Degree programme with project work’.

c) Candidates who wish to enter the Masters/Doctoral programme in a discipline other than the major
discipline studied at the undergraduate programmes, have to take additional courses in the new discipline
to meet the requirement or to make up the gap between the requirement and the courses already studied.

d) There may be parallel five year integrated Master’s degree programmes with exit options at the completion
of third and fourth years, with the undergraduate basic degree and post-graduate diploma in a discipline,
respectively.

e) There may also be an integrated doctoral programme with exit option at the end of the first year with
the Master’s degree.

f) 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.

g) The Multidisciplinary Undergraduate Programme may help in the improvement of all the educational
outcomes, with a flexible and imaginative curricular approach. The program provides for both breadth and
depth in diverse areas of knowledge. A range of courses are offered with rigorous exposure to multiple
disciplines and areas, while specializing in one or two areas. The programme fulfils knowledge, vocational,
professional and skill requirements along-side humanities and arts, social, physical and life sciences,
mathematics, sports etc.

h) The curriculum combines conceptual knowledge with practical engagement and understanding that has
relevant real world application through practical laboratory work, field work, internships, workshops and
research projects.

i) A few courses are common to all students which contribute to the breadth of study and two areas of
specialization in disciplinary areas provides for depth of study.

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j) The areas of specialization which the students are required to choose are either two disciplines/ subjects
or a discipline called ‘major’ (e.g. History or Economics or Physics or Mathematics) and an area of
additional discipline called ‘minor’ (e.g. Music or Sports or Geography). Students gain deep disciplinary
knowledge through theory and practical experiences in their area of specialization (major). They gain a
reasonable understanding of the area of additional study (minor) that they choose. Students can choose
subject combinations across ‘streams’ (e.g. a student can choose a ‘major’ in physics and combine it with
a ‘minor’ in history or Music or Sports). One of the disciplines can also be a vocational subject or Teacher
Education.

k) The students may study two disciplines at the same level or breadth up to the sixth semester and choose
one of them for study in the fourth year to obtain the Honours degree in that discipline. A student who
wishes to get dual honours degrees may repeat the fourth year of the program in the second discipline

l) The students may choose one discipline and vocational subject or Teacher Education for their study in the
undergraduate program. This will enable them to get an Honours degree either in the discipline or in the
vocational subject/ Teacher Education or both, in the discipline and in the vocational subject/ Teacher
Education.

m) Skills shall be explicitly integrated, highly visible, taught in context, and have explicit assessment. The
skills shall include abilities in language and communication, working in diverse teams, critical thinking,
problem solving, data analysis and life skills.

n) Students shall be given options to choose courses from a basket of courses which the institution is offering.
There shall be no rigidity of combination of subjects.

The Four-Year Choice Based Credit System Semester Scheme makes the product of a University at par with
the global practices in terms of academic standards and evaluation strategies. In the emerging scenario of
Internationalization of Indian Higher Education, it is imperative that the Universities in India should follow
this system so that the mobility of their products both within and across the geographical jurisdiction becomes
possible.

The Salient Features of the Credit Based Semester Scheme:

Each course shall carry certain number of credits. Credits normally 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. In the proposed programs,
generally one hour of instructions per week in a semester is assigned one credit. In terms of evaluation, one
credit is generally equivalent to 25 marks in a semester. Thus a 3 or 4 credits course will be assessed for 100
marks, 2 credits courses are assessed for 50 marks and one credit course will be assessed for 25 marks. What
matters for the calculation of Semester Grade Point Average (SGPA) or the Cumulative Grade Point Average
(CGPA) is the percentage of marks secured in a course and the credits assigned to that course.
On this basis, generally, a three-year six-semester undergraduate program will have around 144 credits,
and a four-year eight-semester honours degree program will have around 186 credits and a five-year ten-
semester master’s degree programme will have 228 credits.

The general features of the Credit Based Semester Scheme are

a. The relative importance of subjects of study are quantified in terms of credits.
b. The subjects of study include core, elective, ability/skill enhancement courses
c. The programme permits horizontal mobility in course selections.
d. The students shall take part in co-curricular and extension activities.
e. The declaration of result is based on Semester Grade Point Average (SGPA) or Cumulative Grade Point
Average (CGPA) earned.
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3. PROGRAMME:
 Bachelor of Commerce, Bachelor of Commerce with Honour, [Link] (Hons) and Master of
Commerce [Link].

4. DURATION OF PROGRAMMES, CREDITS REQIUREMENTS AND OPTIONS:

The undergraduate degree should be of either a three- or four-year duration, with multiple entry and exit
options within this period, The four year multidisciplinary Bachelor’s programme is the preferred option as it
allows the opportunity to experience the full range of holistic and multidisciplinary education with a focus on
major and minor subjects as per the student’s preference. The four-year programme may also lead to a degree
with Research, if the student completes a rigorous research project in the major area(s) of study.

Thus the undergraduate programmes shall extend over four academic years (Eight Semesters) with
multiple entry and exit options. The students can exit after the completion of one academic year (Two
semesters) with the Certificate in a discipline or a field; Diploma after the study of two academic years (Four
Semesters) and Regular Bachelor Degree after the completion of three academic years (Six Semesters). The
successful completion of Four Years undergraduate Programme would lead to Bachelor Degrees with Honours
in a discipline/subject.

Each semester shall consist of at least 16 weeks of study with a minimum of 90 working days (excluding
the time spent for the conduct of final examination of each semester).

5. THE CREDIT REQUIREMENTS ARE AS FOLLOWS.

EXIT WITH Min. Credits NSQF

Requirement* Level

Certificate at the Successful Completion of First Year (Two

48 5
Semesters) of Four Years Multidisciplinary UG Degree Programme

A Diploma at the Successful Completion of the Second Year (Four

96 6
Semesters) of Four Years Multidisciplinary UG Degree Programme

Basic Bachelor Degree at the Successful Completion of the Third

Year (Six Semesters) of Four Years Multidisciplinary Undergraduate 140 7
Degree Programme

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 Bachelor Degree with Honours in a Discipline at the Successful
Completion of the Four Years (Eight Semesters) Multidisciplinary
180 8
Undergraduate Degree Programme

*Details of credits are described later in this report

The students shall be required to earn at least fifty per cent of the credits from the Higher Education Institution
(HEI) awarding the degree or diploma or certificate: Provided further that, the student shall be required to earn
the required number of credits in the core subject area necessary for the award of the degree or Diploma or
Certificate, as specified by the degree awarding HEI, in which the student is enrolled.

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6. National Skills Qualifications Framework
The progressive curriculum proposed shall position knowledge and skills required on the continuum of novice
problem solvers (at entry level of the program) to expert problem solvers (by the time of graduation):

At the end of first year Ability to solve well defined problems

At the end of second year Ability to solve broadly defined problems
At the end of third year Ability to solve complex problems that are
ill-structured requiring multi-disciplinary skills to solve
them
During fourth year- Experience of workplace problem solving in the form of
Internship or Research Experience preparing for Higher
Education or Entrepreneurship Experience

The Integrated Master’s Degree Programmes shall extend over five academic years (Ten Semesters) with exit
options with Regular Bachelor Degree after successful completion of three academic years (Six Semesters) of
study and Bachelor Degree with Honours in a discipline/ subject at the end of four academic years (Eight
Semesters). Completion of five years of integrated Master’s Degree Programme would lead to Master’s degree
in a subject.

Credit Requirements: The candidates shall complete courses equivalent to a minimum of

 140 credits to become eligible for the Regular Bachelor Degree,
 180 credits to become eligible for the Bachelor Degree with Honours
 220 credits to become eligible for the Integrated Master’s Degree.

 Master’s Degree Programmes will be of One Academic Year (Two Semesters) for the Four Years
Honours Degree holders and
 Master’s Degree Programmes will be of Two Academic Years (Four Semesters) for the three
years basic or three years Honours Degree holders.
 Two Years Master’s Degree Programmes will have exit option at the end of One Academic Year
(Two Semesters) with the Post-graduate Diplomas in the respective disciplines/ subjects,
provided they earn a minimum of 44 credits as follows:.

 44 Credits after the Bachelor Degree to become eligible for the PG Diploma
 88 Credits after the Bachelor Degree to become eligible for the Master’s Degree

It is optional to the candidate to exit or not, after two, four and six semesters of the undergraduate programme with
Certificate, Diploma and with Regular Bachelor Degree, respectively. He/she will be eligible to re-join the
programme at the exit level to complete either the diploma, degree or the honours degree. Further, all the
candidates will be awarded Bachelor degrees on successful completion of three academic years (Six Semesters)
of the undergraduate programmes.

A student will be allowed to enter/re-enter only at the Odd Semester and can only exit after the Even Semester.
Re-entry at various levels as lateral entrants in academic programmes should be based on the earned credits and
proficiency test records.

7. ACADEMIC BANK OF CREDITS (ABC)

The Academic Bank of Credits (ABC), a national-level facility will promote the flexibility of the curriculum
framework and interdisciplinary/multidisciplinary academic mobility of students across the Higher Education
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Institutions (HEIs) in the country with appropriate “credit transfer” mechanism. It is a mechanism to facilitate the
students to choose their own learning path to attain a Degree/ Diploma/Certificate, working on the principle of
multiple entry and exit as well as anytime, anywhere, and any level of learning. ABC will enable the integration

of multiple disciplines of higher learning leading to the desired learning outcomes including increased creativity,
innovation, higher order thinking skills and critical analysis. ABC will provide significant autonomy to the
students by providing an extensive choice of courses for a programme of study, flexibility in curriculum, novel
and engaging course options across a number of higher education disciplines/ institutions.

8. ELIGIBILITY FOR ADMISSIONS:

A candidate who has passed two years Pre-University Examination conducted by the Pre-University Education
Board in the State of Karnataka or any other examination considered as equivalent thereto shall be eligible for
admission to these programmes.

9. ELIGIBILITY FOR ADMISSION TO POST-GRADUATE PROGRAMMES:

a) GENERAL: Candidates who have passed the three year Bachelor’s degree examination of the University
or any other University considered as equivalent thereto, with the respective subject as optional / major /
special / main subject, are eligible for admission to the two years Master’s Degree programmes provided
they have secured a minimum of CGPA of 4.0 or 40% marks in the aggregate of all the subjects and CGPA
of 5 or 50% marks (CGPA of 4.5 or 45% marks for SC/ST/Category I/Differently abled candidates/)
marks in the major/cognate subject.

b) Candidates who have passed the four year Bachelor’s honours degree examination of the University or
any other University considered as equivalent thereto, with the respective subject as optional / major /
special / main subject, are eligible for admission to the one year Master’s Degree programmes provided
they have secured a minimum CGPA of 5 or 50% marks (CGPA of 4.5 or 45% marks for SC/ST/Category
I/Differently abled candidates/) marks in the subject.

The specific requirements and relaxations admissible for specific Master’s Degree Programmes shall be
as prescribed by the respective Boards of Studies, approved by the Academic Council and notified by the
University.

10. MEDIUM OF INSTRUCTION:

The medium of instruction and examination shall be English or Kannada.

11. SUBJECTS OF STUDY

The Components of Curriculum for Four Years Multidisciplinary Undergraduate Programme: The Category
of Courses and their Descriptions are given in the following Table and in

CATEGORY OF COURSES OBJECTIVE/OUTCOME

Languages provide the medium of fresh and free

thinking, expression and clarity in thought and speech. It
forms as a foundation for learning other courses. Helps
1 Languages
fluent communication. In addition to English, a
candidate shall opt for any of the languages studied at
the Pre-University or equivalent level.
Ability enhancement courses are the generic skill
2 Ability Enhancement Courses
courses which are basic and needed for all to pursue any
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 career. These courses ensure progression across careers.
They enable students to develop a deeper sense of
commitment to oneself and to the society and nation
largely.
Skill Enhancement courses are to promote skills
pertaining to a particular field of study. The purpose of
these courses is to provide students life-skills in hands-
on mode so as to increase their employability/ Self-
employment. The objective is to integrate discipline
Skill Enhancement/ Development
3 related skills in a holistic manner with general education.
Courses / Vocational courses
These courses may be chosen from a pool of courses
designed to provide value-based and/or skill-based
knowledge. The University can suggest its own courses
under this category based on its expertise, specialization,
requirements, scope and need.
Foundation /Introductory courses bridge the gap for a
Foundation/ Discipline based student if he/she has not got a basic groundwork in a
Introductory Courses specific area of discipline. These courses will
supplement in better understanding of how to integrate
knowledge to application into a society.
A Major discipline is the field in which a student focuses
during the course of his/her degree. A course in a
discipline, which a candidate should compulsorily study
as a core requirement is termed as a Core course. The
core courses aim to cover the basics that a student is
expected to imbibe in that particular discipline. They
provide fundamental knowledge and expertise to
4 Major Discipline produce competent, creative graduates with a strong
Core Courses
scientific, technical and academic acumen. These
courses are to be taught uniformly across all universities
with minimum deviation. The purpose of fixing core
courses is to ensure that all the institutions follow a
minimum common curriculum so that each institution
adheres to a common minimum standard which makes
credit transfer and mobility of students easier.

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 Elective Course is a course which can be chosen from a
pool of courses and which may be very specific or
specialized or advanced or supportive to the
discipline/subject of study or which provides an
extended scope or enables an exposure to some other
discipline/ subject/domain or which nurtures the
candidate’s proficiency/skill.
Major Discipline Elective Courses Elective courses offered under the main discipline are
referred to as Discipline Specific Electives. These
courses provide more depth within the discipline itself or
within a component of the discipline and provide
advanced knowledge and expertise in an area of the
discipline.
The institutions have freedom to have their own courses
based on their expertise, specialization, requirements,
scope and need. The elective courses may be of
interdisciplinary nature
A Minor Discipline is a secondary specialization that one
may choose to pursue in addition to a Major Discipline.
Minor Discipline Courses
They may be related areas of studies or two distinct areas
of studies which are not interrelated at all.

Open or Generic Elective Courses are courses chosen

from an unrelated discipline/ subject, with an intention
to seek exposure beyond discipline/s of choice. The
purpose of these is to offer the students the option to
Open or Generic Elective Courses explore disciplines of interest beyond the choices they
5 make in core and discipline specific elective courses.
Note: A core course offered in a discipline/subject may
be treated as an elective by other discipline/subject and
vice versa and such electives may also be referred to as
Open or Generic Electives.
Project work is a special course involving application of
knowledge in solving / analysing / exploring a real life
situation / difficult problem/ data analysis. Project Work
has the intention to provide research competencies at
Project work/ Dissertation/ undergraduate level. It enables to acquire special/
Internship/ Entrepreneurship advanced knowledge through support study/a project
work. Candidates shall carry out project work on his/her
own with an advisory support by a faculty member to
produce a dissertation/ project report. Internship/
Entrepreneurship shall be an integral part of the
Curriculum
These activities help in character building, spiritual
growth, physical growth, etc. They facilitate
development of various domains of mind and personality
Co-curricular and Extension
such as intellectual, emotional, social, moral and
Activities
aesthetic developments. Creativity, Enthusiasm, and
Positive thinking are some of the facets of personality
development and the outcomes of these activities

8.1 ABILITY ENHANCEMENT COURSES:

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Ability Enhancement (AE) Courses can be divided into two categories:
a) AE Compulsory Courses (AECC): The universities may have common curriculum for these papers. There
may be one paper each at least in the first four semesters viz.
(1) Environmental Studies and
(2) Constitution of India.
In addition to these, two languages shall be studied in the first four semesters of the Undergraduate Programmes.

b) Skill Enhancement Courses (SEC): The universities may offer from a common pool of papers listed by
KSHEC/ National Regulatory Bodies such as UGC or GEC/ NHERC or the universities may frame some
papers, in addition to the list suggested.

8.2 LANGUAGES:
Two languages are to be studied out of which one shall be Kannada and the other shall be either English or an
Indian Language or other Foreign language: English, Sanskrit, Hindi, Tamil, Telugu, Malayalam, Marathi,
Konkani, Urdu, Persian, Arabic, German, French, Latin, Russian, Japanese and any other language prescribed/
approved by the university

a) The Candidates shall study two languages in the first four semesters of the programs. The students who
have studied Kannada at the school and/or Pre-University or equivalent level, shall opt Kannada as one of
the languages and study it in the first four semesters of the programmes. In addition to Kannada, the
students shall opt for another language from the languages offered in the university/college and study it in
the first two semesters of the programmes. They may continue to study the same language in the second
year or may choose different language in the second year. A candidate may opt for any language listed
above even if the candidate has not studied that language at PUC or equivalent level.

b) Students who have not studied Kannada at any level from school to Pre-University shall study Kannada as
functional language in one of the first two semesters along with another language of their choice. They
shall study any two languages of their choice in the remaining three semesters. They may change the
languages every year. With the permission of the University, a candidate may opt for any other language
listed above even if the candidate has not studied that language at PUC or equivalent level

c) Speech/hearing/visually impaired/mentally challenged and study disabled students are exempted from
studying one of the languages prescribed under para 8.2 above.

8.3 A) SKILL ENHANCEMENT COURSES (COMMON FOR ALL PROGRAMMES):

i. Any four skill enhancement/development courses are to be studied in the first six semesters, one per
semester as prescribed by the concerned faculty and approved by the Academic Council. The courses
may include the following:
SEM. [Link]./BBA/BMS/BHM
I/II Digital Fluency/ Creativity and Innovation
III/IV Artificial Intelligence/ Critical thinking &problem solving
V Cyber Security/ Entrepreneurship
VI Professional Communication / German / French/

ii. One soft core course or allied subject each in the seventh and eight semesters of the honours
programme and the integrated Master’s degree programme or in the first and second semesters of the
post-graduate programmes, and one open elective in the ninth semester of the integrated master’s
programmes are to be studied as prescribed by the respective Board of studies and approved by the
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 Academic council. The soft core courses may include research methodology course, one of the foreign
languages such as German, French etc. or any other course prescribed by the university from time to
time.

8.4 A. CORE SUBJECTS

The core subjects that a candidate can choose under the Faculty of Arts and Science, include the following:

a) B.B.A. Degree / Honours Degree Programme:

b) [Link]./BBA Degree/ Honours Degree Programme in Logistics & Supply Chain Management/
Accounting & Finance/ Banking & Finance / Tourism & Travel Management/ Insurance &
Actuarial Studies

8.5 VOCATIONAL SUBJECTS:

Advertising, Computer Applications, Electronic Equipment Maintenance, Entrepreneurship
Development, Instrumentation, Office/Home Management and Secretarial Practice, Sales Promotion
and Management, Tax Procedure and Practice, Tourism and Travel Management and any other
subjects introduced from time to time.

8.6 CO-CURRICULAR AND EXTENSION ACTIVITIES

A student shall opt for two of the following activities offered in the college, in each of the first six semesters of
the undergraduate programmes. The activity carries a credit each for each of the activities and will be internally
assessed for 50 marks.
a. Physical Education or Activities related to Yoga/ Sports and Games
b. N.S.S. / N.C.C / Ranger and Rovers/Red cross
c. Field studies / Industry Implant Training
d. Involvement in campus publication or other publications
e. Publication of articles in newspapers, magazines
f. Community work such as promotion of values of National Integration, Environment, Human rights and
duties, Peace, Civic sense etc.
g. A Small project work concerning the achievements of India in different fields
h. Evolution of study groups/seminar circles on Indian thoughts and ideas
i. Activity exploring different aspects of Indian civilizations
j. Involvement in popularization programmes such as scientific temper
k. Innovative compositions and creations in music, performing and visual arts etc.
l. Any other activities such as Cultural Activities as prescribed by the University.

Evaluation of Co-curricular and Extension Activities shall be as per the procedure evolved by the university
from time to time.

9. ATTENDANCE AND CHANGE OF SUBJECTS:

9.1 A candidate shall be considered to have satisfied the requirement of attendance for a semester if he/she attends
not less than 75% of the number of classes actually held up to the end of the semester in each of the subjects.
There shall be no minimum attendance requirement for the Co-curricular and extension activities.
9.2 An option to change a language/subject may be exercised only once within four weeks from the date of
commencement of the/III Semester on payment of fee prescribed.

9.3 Whenever a change in a subject is permitted, the attendance in the changed subject shall be calculated by
taking into consideration the attendance in the previous subject studied
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9.4 If a candidate represents his/her institution / University/ Karnataka State/ Nation in Sports /NCC / NSS /
Cultural or any officially sponsored activities he/she may be permitted to claim attendance for actual number
of days participated, based on the recommendation of the Head of the Institution concerned. If a candidate is
selected to participate in national level events such as Republic Day Parade etc., he/she may be permitted to
claim attendance for actual number of days participated based on the recommendation of the head of the
Institution concerned.

9.5 A candidate who does not satisfy the requirement of attendance in one or more courses/ subjects shall not be
permitted to take the University examination of these courses/ subjects and the candidate shall seek re-
admission to those courses/ subjects in a subsequent year.

10. COURSE PATTERNS AND SCHEMES OF EXAMINATIONS

The details of the Course Patterns (hours of instructions per week) and the Schemes of Examinations of the
different degree programmes are given in Appendix A & Appendix B. The Syllabi of the courses shall be as
prescribed by the University.

[Link] ACROSS ALL PROGRAMMES

Effective learning requires appropriate curriculum, an apt pedagogy, continuous formative assessment and
adequate student support. The intention is to contextualize curriculum through meaningful pedagogical
practices, which determine learning experiences directly influencing learning outcomes. Active, cooperative,
collaborative and experiential learning pedagogies are some of the examples. Use of technology in creating
learning environment that connects learners with content, peers and instructors all through the learning process
respecting the pace of learners is need of the hour.

a. Classroom processes must encourage rigorous thinking, reading and writing, debate, discussion, peer
learning and self-learning.
b. The emphasis is on critical thinking and challenge to current subject orthodoxy and develop innovative
solutions. Curricular content must be presented in ways that invite questioning and not as a body of ready
knowledge to be assimilated or reproduced. Faculty should be facilitators of questioning and not authorities
on knowledge.
c. Classroom pedagogy should focus on the ‘how’ of things i.e. the application of theory and ideas. All
courses including social sciences and humanities should design projects and practicums to enable students
get relevant hands-on experiences.
d. Learning must be situated in the Indian context to ensure that there is no sense of alienation from their
context, country and culture.
e. Classroom processes must address issues of inclusion and diversity since students are likely to be from
diverse cultural, linguistic, socio-economic and intellectual backgrounds.
f. Cooperative and peer-supported activities must be part of empowering students to take charge of their own
learning.
g. Faculty will have the freedom to identify and use the pedagogical approach that is best suited to a particular
course and student.
h. Pedagogies like PBL (Problem / Project Based Learning), Service Learning be brought into practice as
part of curriculum. Experiential learning in the form of internship with a specified number of credits is to
be made mandatory.

Blended learning (BL) mode is to be used to help learners develop 21st century skills along with the effective
learning and skill development related to the subject-domains. BL should be carefully implemented and should
not be replacing classroom time as a privilege. Every institute should strive to be a model institute to
demonstrate a successful implementation of BL in the higher education of our country.

CONTINUOUS FORMATIVE EVALUATION/ INTERNAL ASSESSMENT:

Page 15 of 43
Total marks for each course shall be based on continuous assessments and semester end examinations. As per the
decision taken at the Karnataka State Higher Education Council, it is necessary to have uniform pattern of 40 : 60
for IA and Semester End theory examinations respectively and 50 : 50 for IA and Semester End practical
examinations respectively, in all the Universities, their Affiliated and Autonomous Colleges.
TOTAL MARKS FOR EACH COURSE : 100%
Continuous assessment (C1) : 20% marks
Continuous assessment (C2) : 20% marks
Semester End Examination (C3) : 60% marks.

EVALUATION PROCESS OF IA MARKS SHALL BE AS FOLLOWS.

a. The first component (C1) of assessment is for 20% marks. This shall be based on test, assignment,
seminar, case study, field work, project work etc. This assessment and score process should be
completed after completing 50% of syllabus of the course/s and within 45 working days of semester
program.

b. The second component (C2) of assessment is for 20% marks. This shall be based on test, assignment,
seminar, case study, field work, internship / industrial practicum / project work etc. This assessment
and score process should be based on completion of remaining 50 percent of syllabus of the courses
of the semester.

c. During the 17th – 19th week of the semester, a semester end examination shall be conducted by the
University for each course. This forms the third and final component of assessment (C3) and the
maximum marks for the final component will be 60%.

d. In case of a student who has failed to attend the C1 or C2 on a scheduled date, it shall be deemed that
the student has dropped the test. However, in case of a student who could not take the test on scheduled
date due to genuine reasons, such a candidate may appeal to the Program Coordinator / Principal. The
Program Coordinator / Principal in consultation with the concerned teacher shall decide about the
genuineness of the case and decide to conduct special test to such candidate on the date fixed by the
concerned teacher but before commencement of the concerned semester end examinations.

e. For assignments, tests, case study analysis etc., of C1 and C2, the students should bring their own
answer scripts (A4 size), graph sheets etc., required for such tests/assignments and these be stamped
by the concerned department using their department seal at the time of conducting tests / assignment /
work etc.

f. The outline for continuous assessment activities for Component-I (C1) and Component-II (C2) of a
course shall be as under.

Outline for continuous assessment activities for C1 and C2 Activities

Activities C1 C2 Total Marks
Session Test 10% marks 10% marks 20
Seminars/Presentations/Activity 10% marks - 10
Case study /Assignment / Field - 10% marks 10
work / Project work etc.
Total 20% marks 20% marks 40

g. For practical course of full credits, Seminar shall not be compulsory. In its place, marks shall be
awarded for Practical Record Maintenance.(the ratio is 50% : 50%)

h. Conduct of Seminar, Case study / Assignment, etc. can be either in C1 or in C2 component at the
convenience of the concerned teacher.

Page 16 of 43
 i. The teachers concerned shall conduct test / seminar / case study, etc. The students should be
informed about the modalities well in advance. The evaluated courses / assignments during
component I (C1) and component II (C2) of assessment are immediately provided to the candidates
after obtaining acknowledgement in the register by the concerned teachers(s) and maintained by
the Chairman in the case of a University Post-Graduate Department and the Principal / Director in
the case of affiliated institutions. Before commencement of the semester end examination, the
evaluated test, assignment etc. of C1 and C2 shall be obtained back to maintain them till the
announcement of the results of the examination of the concerned semester.

j. The marks of the internal assessment shall be published on the notice board of the department /
college for information of the students.

k. The Internal assessment marks shall be communicated to the Registrar (Evaluation) at least 10
days before the commencement of the University examinations and the Registrar (E) shall have
access to the records of such periodical assessments.

l. There shall be no minimum in respect of internal assessment marks.

m. Internal assessment marks may be recorded separately. A candidate who has failed or rejected the
result, shall retain the internal assessment marks.

MINIMUM FOR A PASS:

a. No candidate shall be declared to have passed the Semester Examination as the case may be under each
course/paper unless he/she obtains not less than 35% marks in written examination / practical examination
and 40% marks in the aggregate of written / practical examination and internal assessment put together in
each of the courses and 40% marks (including IA) in Project work and viva wherever prescribed.

b. A candidate shall be declared to have passed the program if he/she secures at least 40% of marks or a
CGPA of 4.0 (Course Alpha-Sign Grade P) in the aggregate of both internal assessment and semester end
examination marks put together in each unit such as theory papers / practical / field work / internship /
project work / dissertation / viva-voce, provided the candidate has secured at least 40% of marks in the
semester end examinations in each unit.

c. The candidates who pass all the semester examinations in the first attempts are eligible for ranks provided
they secure at least CGPA of 6.00 (Alpha-Sign Grade B ). +

d. A candidate who passes the semester examinations in parts is eligible for only Class, CGPA and Alpha-
Sign Grade but not for ranking.
e. The results of the candidates who have passed the last semester examination but not passed the lower
semester examinations shall be declared as NCL (Not Completed the Lower Semester Examinations). Such
candidates shall be eligible for the degree only after completion of all the lower semester examinations.
f. If a candidate fails in a subject, either in theory or in 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:

Candidates who fail in lower semester examinations may go to the higher semesters and take the lower semester
examinations. (A candidate who fails in a lower semester examination may go to the higher semester. However,
No candidate shall be permitted to take the a) fifth semester examination unless he/she passes all courses/papers
of the first semester examination and b) no candidate shall be permitted to take the sixth semester examination
unless he/she passes all courses/papers of the first and second semester examinations. Similarly, no candidate shall
be permitted to take the c) seventh semester examination unless he/she passes all papers of the first three semester
Page 17 of 43
examinations, and d) no candidate shall be permitted to take the 8 th semester examination unless he/she passes all
papers of the first four semesters examinations).

CLASSIFICATION OF SUCCESSFUL CANDIDATES:

An alpha-sign grade, the eight point grading system, as described below may be 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 programme and the
corresponding overall alpha-sign grades. If some candidates exit at the completion of 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 Arts/ Science/ Commerce
• Diploma in Arts/ Science/ Commerce
• Bachelor’s Degree in Arts/ Science/ Commerce
• Bachelor’s Degree with Honours in a Discipline/Subject

In addition to the above, successful candidates at the end of tenth semester of the integrated Master’s Degree
Programmes, shall also be classified on the basis of CGPA obtained in the ten semesters of the Programmes.
Likewise, the successful candidates of one year or two semester’s Master’s Degree Programmes are also classified
on the basis of CGPA of two semesters of the Master’s Degree Programmes,

TABLE II: FINAL RESULT / GRADES DESCRIPTION

Semester GPA/ Alpha-Sign / Semester/Program Result / Class
Program CGPA Letter Grade % of Marks Description
9.00-10.00 O (Outstanding) 90.0-100 Outstanding
8.00-<9.00 A+ (Excellent) 80.0-<90.0 First Class Exemplary
7.00-<8.00 A (Very Good) 70.0-<80.0 First Class Distinction
6.00-<7.00 B+ (Good) 60.0-<70.0 First Class
5.50-<6.00 B (Above Average) 55.0-<60.0 High Second Class
5.00-<5.50 C (Average) 50.0-<55.0 Second Class
4.00-<5.00 P (Pass) 40.0-<50.0 Pass Class
Below 4.00 F (Fail) Below 40 Fail/Reappear
Ab (Absent) - Absent -
The Semester Grade Point Average (SGPA) in a Semester and the CGPA at the end of each year may be calculated
as described in Appendix C:

REJECTION OF RESULTS:
a. A candidate may be permitted to reject result of the whole examination of any semester. Rejection of
result course/paper wise or subject wise shall not be permitted.
b. The candidate who has rejected the result shall appear for the immediately following examination.
c. The rejection shall be exercised only once in each semester and the rejection once exercised shall not
be revoked.
d. Application for rejection of results along with the payment of the prescribed fee shall be submitted to
the Registrar (Evaluation) through the College of study together with the original statement of marks
within 30 days from the date of publication of the result.
e. A candidate who rejects the result is eligible for only SGPA/CGPA or Class and not for ranking.

Page 18 of 43
IMPROVEMENT OF RESULTS
a. A candidate who has passed in all the papers of a semester may be permitted to improve the result by
reappearing for the whole examination of that semester.
b. The reappearance may be permitted during the period N+2 years (where N refers to duration of the
program) without restricting it to the subsequent examination only.
c. The student may be permitted to apply for improvement examination 45 days in advance of the pertinent
semester examination whenever held.
d. If a candidate passes in all the subjects in reappearance, higher of the two aggregate marks secured by the
candidate shall be awarded for that semester. In case the candidate fails in the reappearance, candidate
shall retain the earlier result.
e. A candidate who has appeared for improvement examination is eligible for class/CGPA only and not for
ranking.
f. Internal assessment (IA) marks shall be shown separately. A candidate who wants to improve the result or
who, having failed, takes the examination again or who has appeared for improvement shall retain the IA
marks already obtained.
g. A candidate who fails in any of the semester examinations may be permitted to take the examinations
again at a subsequent appearance as per the syllabus and scheme of examination in vogue at the time the
candidate took the examination for the first time. This facility shall be limited to the following two years.

TRANSFER OF ADMISSION:

Transfer of admissions 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.
h. His/her transfer admission shall be within the intake permitted to the college.
i. Availability of same combination of subjects studied in the previous college.
j. He/she shall fulfil the attendance requirements as per the University Regulation.
k. He/she shall complete the programme as per the regulation governing the maximum duration of completing
the programme.

21.2 CONDITIONS FOR TRANSFER ADMISSION OF STUDENTS OF OTHER UNIVERSITIES.

a. A Candidate 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 fulfil the attendance requirements as per the University Regulation.
d. The candidate who is migrating from other Universities is eligible for overall SGPA/CGPA or Class
and not for ranking.
e. He/she shall complete the programme as per the regulation governing the maximum duration of
completing the programme as per this regulation.

POWER TO REMOVE DIFFICULTIES

If any difficulty arises in giving effect to the provisions of these regulations, the Vice-Chancellor may by order
make such provisions not inconsistent with the Act, Statutes, Ordinances or other Regulations, as appears to be
necessary or expedient to remove the difficulty. Every order made under this rule shall be subject to ratification
by the Appropriate University Authorities.

Page 19 of 43
REPEAL AND SAVINGS:
The existing Regulations governing three years Bachelor degree programmes in the faculties of Arts, Science and
Commerce shall stand repealed. However, the above Regulations shall continue to be in force for the students who
have been admitted to the course before the enforcement of this regulation.

Page 20 of 43
 NEW EDUCATION POLICY INITIATIVES
CURRICULUM FRAMEWORK FOR FOUR-YEAR UNDER
GRADUATE PROGRAM IN COMMERCE
[Link] – REGULAR

Page 21 of 43
 [Link] – PROGRAM
Regulations for Bachelor of Commerce, Bachelor of Commerce with Honour,
[Link] (Hons) and Master of Commerce [Link].
SEMESTER – I
Teaching
SL Course Category Hours per Total
Title of the Course SEE CIE Credits
NO Code of Course Week Marks
(L+T+P)
1 Lang.1.1 Language-I AECC 3+1+0 60 40 100 3
2 Lang.1.2 Language-II AECC 3+1+0 60 40 100 3
3 [Link].1.1 Financial Accounting DSC-1 3+0+2 60 40 100 4
Management Principles
4 [Link].1.2 DSC-2 4+0+0 60 40 100 4
and Applications
5 [Link].1.3 Principles of Marketing DSC-3 4+0+0 60 40 100 4
[Link].1.4 Digital Fluency/ Basics of
6 SEC-SB 1+0+2 60 40 100 2
Computer
Any one of the following:
a. Accounting for Everyone
b. Personal Finance and
7 [Link].1.5 OEC-1 3+0+0 60 40 100 3
Planning
c. People Management
d. Rural Development
8 [Link].1.6 Yoga SEC-VB 0+0+2 - 50 50 1
9 [Link].1.7 Health & Wellness SEC-VB 0+0+2 - 50 50 1
SUB TOTAL (A) 420 380 800 25

SEMESTER – II
Teaching
SL Course Category Hours per Total
Title of the Course SEE CIE Credits
NO Code of Course Week Marks
(L+T+P)
10 Lang.2.1 Language -I AECC 3+1+0 60 40 100 3
11 Lang.2.2 Language – II AECC 3+1+0 60 40 100 3
Advanced Financial
12 [Link].2.1 DSC-4 3+0+2 60 40 100 4
Accounting
Business Mathematics OR
13 [Link].2.2 DSC-5 3+0+2 60 40 100 4
Corporate Administration
14 [Link].2.3 Law & Practice of Banking DSC-6 4+0+0 60 40 100 4
Any one of the following:
a. Financial Literacy
b. Investing in Stock
15 [Link].2.4 Markets SEC-VB 3+0+0 60 40 100 3
c. Basics of Management
d. Public Administration
and Business
16 [Link].2.5 Environmental Studies AECC 2+0+0 60 40 100 2
17 [Link].2.6 Sports SEC-VB 0+0+2 - 50 50 1
NCC/NSS/R&R(S&G)/
18 [Link].2.7 SEC-VB 0+0+2 - 50 50 1
Cultural
SUB TOTAL (B) 420 380 800 25
Page 22 of 43
 EXIT OPTION WITH CERTIFICATION – WITH ABILITY TO SOLVE WELL DEFINED
PROBLEMS

SEMESTER – III
Teaching
Categor
SL Course Hours per Total
Title of the Course y of SEE CIE Credits
NO Code Week Marks
Course
(L+T+P)
19 Lang.3.1 Language-I AECC 3+1+0 60 40 100 3
20 Lang.3.2 Language – II AECC 3+1+0 60 40 100 3
21 [Link].3.1 Corporate Accounting DSC – 7 3+0+2 60 40 100 4
22 [Link].3.2 Business Statistics DSC – 8 3+0+2 60 40 100 4
23 [Link].3.3 Cost Accounting DSC – 9 3+0+2 60 40 100 4
24 [Link].3.4 Artificial Intelligence SEC 1+0+2 60 40 100 2
Any one of the following:
a. Project management
25 [Link].3.5 b. Good Governance OEC-3 3+0+0 60 40 100 3
c. Advertising Skills
d. Entrepreneurship Skills
26 [Link].3.6 Sports SEC-VB 0+0+2 - 50 50 1
NCC/NSS/R&R(S&G)/
27 [Link].3.7 SEC-VB 0+0+2 - 50 50 1
Cultural
SUB TOTAL (C) 420 380 800 25

SEMESTER – IV
Teaching
SL Course Category Hours per Total
Title of the Course SEE CIE Credits
NO Code of Course Week Marks
(L+T+P)
28 Lang.4.1 Language-I AECC 3+1+0 60 40 100 3
29 Lang.4.2 Language – II AECC 3+1+0 60 40 100 3
Advanced Corporate
30 [Link].4.1 DSC – 10 3+0+2 60 40 100 4
Accounting
Costing Methods &
31 [Link].4.2 DSC – 11 3+0+2 60 40 100 4
Techniques
Business Regulatory
32 [Link].4.3 DSC – 12 4+0+0 60 40 100 4
Framework
33 [Link].4.4 Constitution of India SB 2+0+0 60 40 100 2
Any one of the following:
a. Risk Management
b. Digital Marketing
34 [Link].4.5 c. Creativity & Innovation OEC-4 3+0+0 60 40 100 3
d. Professional
Communication
[Link] Development
35 [Link].4.6 Sports SEC-VB 0+0+2 - 50 50 1
NCC/NSS/R&R(S&G)/
36 [Link].4.7 SEC-VB 0+0+2 - 50 50 1
Cultural
Page 23 of 43
 SUB TOTAL (D) 420 380 800 25

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

Page 24 of 43
SEMESTER – V
Teaching
SL Course Category Hours per Total
Title of the Course SEE CIE Credits
NO Code of Course Week Marks
(L+T+P)
37 [Link].5.1 Financial Management DSC-13 3+1+0 60 40 100 4
Income Tax Law and
38 [Link].5.2 DSC-14 3+1+0 60 40 100 4
Practice-I
39 [Link].5.3 Auditing and Assurance DSC-15 3+0+2 60 40 100 4
One Course from the
40 [Link].5.4 DSE-1 3+0+2 60 40 100 3
Selected Elective Group
41 [Link].5.5 GST- Law & Practice VOC-1 2+0+2 60 40 100 3
Cyber Security
42 [Link].5.7 SEC- VB 1+0+2 60 40 100 2
or some other
43 [Link].5.6 Internship-1 Intern-1 1+0+2 - 50 50 2
44 [Link].5.8 Sports SEC – VB 0+0+2 - 50 50 1
NCC/NSS/R&R(S&G)/
45 [Link].5.9 SEC – VB 0+0+2 - 50 50 1
Cultural
SUB TOTAL (E) 360 390 750 24

SEMESTER – VI
Teaching
SL Course Category Hours per Total
Title of the Course SEE CIE Credits
NO Code of Course Week Marks
(L+T+P)
46 [Link].6.1 Management Accounting DSC-16 4+0+0 60 40 100 4
Income Tax Law and
47 [Link].6.2 DSC-17 4+0+0 60 40 100 4
Practice-II
[Link].6.3 Three Courses from the DSE-2 4+1+0 60 40 100 3
48 [Link].6.4 Selected Elective Group DSE-3 3+1+0 60 40 100 3
49 [Link].6.5 DSE-4 3+1+0 60 40 100 3
Basics of Spread Sheet
Modelling OR Report on
51 [Link].6.6 VOC-2 2+0+2 60 40 100 3
Study of Startups and
Innovative Business Ideas
52 [Link].6.8 Internship-2 Intern – 2 1+0+2 - 50 50 2
53 [Link].6.9 Sports SEC – VB 0+0+2 - 50 50 1
NCC/NSS/R&R(S&G)/
54 [Link].6.10 SEC – VB 0+0+2 - 50 50 1
Cultural
SUB TOTAL (F) 360 390 750 24
Students have to select dual electives out of the list of electives given in Fifth and Sixth Semester. Electives selected
in the fifth semester should be continued in the sixth semester. However the y can change the electives in the seventh
semester. The electives selected in the seventh semester will continue in the eighth semester.

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

Page 25 of 43
SEMESTER – VII
Teaching
SL Course Category Hours per Total
Title of the Course SEE CIE Credits
NO Code of Course Week Marks
(L+T+P)
55 [Link].7.1 International Business DSC-18 4+0+0 60 40 100 4
Advanced Business
56 [Link].7.2 DSC-19 3+0+2 60 40 100 4
Statistics
Advanced Financial
57 [Link].7.3 DSC-20 3+0+2 60 40 100 4
Management
One Course from the
58 [Link].7.4 DSE-5 3+1+0 60 40 100 3
Selected Elective Group
59 [Link].7.5 ERP Applications VOC-3 2+0+2 60 40 100 3
60 [Link].7.6 Research Methodology RM-1 3+0+0 60 40 100 3

SUB TOTAL (G) 360 240 600 21

SEMESTER – VIII

Teaching
SL Course Category Hours per Total
Title of the Course SEE CIE Credits
NO Code of Course Week Marks
(L+T+P)
61 [Link].8.1 Financial [Link] DSC-21 3+0+2 60 40 100 4
Strategic Financial
62 [Link].8.2 DSC-22 4+0+0 60 40 100 4
Management
Business Analytics OR
63 [Link].8.3 Data Analysis & Decision DSC-23 3+0+2 60 40 100 4
Sciences
64 [Link].8.4 Managing Digital Platforms VOC-4 2+0+2 60 40 100 3
[Link].8.5
Research
65 Or Projects/Internship with - - 120 80 200 6
Viva – voce
OR
[Link].8.5 Elective Paper (Two 2+0+2(P)
65 DSE-6 60 40 100 3*
Courses from the Selected 3+0+0(T)
Elective Group)
[Link].8.6 2+0+2(P)
66 DSE-7 60 40 100 3*
3+0+0(T)
SUB TOTAL (H) 360 240 600 21

GRAND TOTAL O F ( A + B + C + D + E + F + G + H ) 3120 2780 5900 190

*In lieu of the research Project, two additional elective papers/ Internship may be offered

Page 26 of 43
Award of Bachelor of Commerce Degree with Honours, (With the completion of courses equal
to a minimum of 180 credits)

BACHELOR DEGREE WITH HONORS – EXPERIENCE OF WORKPLACE PROBLEM

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

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

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

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

Page 27 of 43
ELECTIVE GROUPS AND COURSES:
Discipline Specific Electives – V Semester
Sl. Banking & Human
Accounting Finance Marketing IT
No Insurance Resources
Financial Indian Human
Ind. AS and Retail Financial
1 Markets & Banking Resources
IFRS Management Analytics
Intermediaries System Development

Discipline Specific Electives – VI Semester

Banking Customer Cultural

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

Discipline Specific Electives – VII Semester

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

Discipline Specific Electives – VIII Semester

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

2 Artificial
Insurance
Accounting Analysis of Employee Intelligence &
Planning & Services
Information Financial Welfare & Machine
Managemen Marketing
System Statements Social Security Learning in
t
Business
NOTE: Student shall continue with the same elective group in V and VI semesters, however, he/she may change
the elective group in VII semester, but shall continue in the same group in VIII semester.

Page 28 of 43
 1.1: FINANCIAL ACCOUNTING

LEARNING OBJECTIVE:

The objective of this subject is to help the students to acquire Conceptual knowledge of the financial
accounts and to impart skills for recording various kinds of Business transactions.

Module 1: THEORETICAL FRAMEWORK OF FINANCIAL ACCOUNTING 08 HOURS

Introduction – Meaning and Definition – Significance of Accounting – Functions of Accounting– Users of
Accounting Information - Accounting Principles – Accounting Concepts and Accounting Conventions-
Accounting equations, Problems on Accounting Equations - Accounting Standards: List of Indian
Accounting Standards.

Module 2: CONVERSION OF SINGLE ENTRY INTO DOUBLE ENTRY SYSTEM 12 HOURS

Need for Conversion – steps in conversion- ascertainment of capital- total sales- total purchases – Cash and
bank balances – stock – Bills Receivable – Bills payable –Preparation of Final accounts – Trading and Profit
& Loss Account and Balance Sheet.

Module 3: HIRE PURCHASE ACCOUNTING 12 HOURS

Meaning of Hire Purchase and Instalment Purchase System- Hire Purchase v/s sale – differences between
Hire Purchase and Instalment system, meaning of Some important technical terms – Hire Purchase
Agreement – Hire Purchase Price – Cash Price – Hire Purchase Charges – Net Hire Purchase Price – Net
Cash Price – Calculation of Interest – Calculation of Cash Price – Journal Entries and Ledger Accounts in
the books of Hire Purchaser and Hire Vendor (Asset Accrual Method only and excluding repossession).

Module 4: DEPARTMENTAL ACCOUNTS 10 HOURS

Meaning, Objectives, basis of apportionment of common expenses among different departments-
Preparation of Trading and Profit and Loss Account in Columnar form-preparation of balance sheet in
horizontal format – (Including Inter Departmental Transfers at cost price only).

Module 5: BRANCH ACCOUNTS 13 HOURS

Branches - Dependent Branches – Features – Supply of Goods at Cost Price - Invoice Price – Branch
Account in the books of Head Office (Debtors System Only)

BOOKS FOR REFERENCE

1. Arulanandam& Raman – Financial Accounting – I, HPH
2. Anil Kumar, Rajesh Kumar and Mariyappa, “Financial Accounting”, HPH
3. Jawaharlal & Seema Srivastava :Financial Accounting, HPH
4. Dr. S.N. Maheswari: Financial Accounting, Vikas Publications
5. S P Jain and K. L. Narang: Financial Accounting- I, Kalyani Publishers
6. Radhaswamy and R.L. Gupta: Advanced Accounting , Sultan Chand
7. [Link]: Financial Accounting, Kalyani Publishers
8. Guruprasad Murthy: Financial Accounting, HPH
9. Soundarrajan& K. Venkataramana, Financial Accounting, SHBP.
10. [Link]& others ( 7 lecturers): Financial Accounting, VBH

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 Name of the Program: Bachelor of Commerce ([Link].)
Course Code: [Link]. 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 56 Hrs

Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,

Course Outcomes: On successful completion of the course, the Students will be able to
a) Understand and identify the different theories of organisations, which are relevant 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 1: Introduction to Management 12
Introduction-Meaning and importance of Management-Managerial Functions- Essence of
Managership-Evolution of the Management thoughts: Classical organizational theories-
Neo- Classical theories-Modern organizational theories.
Module 2: Planning 10
Introduction-Meaning-Nature-Purpose-Types of plans-Planning process; Strategic
planning: Concept-Process-Importance and Limitations; Environmental Analysis and
diagnosis: Meaning-importance and Techniques (SWOT/TOWS/WOTS-UP-BCG Matrix-
Competitor Analysis); Decision-making-Concept-Importance-Committee and Group
decision making Process.
Module 3: Organizing 12
Introduction-Meaning-Concept and Process of Organizing – An overview-Span of
management-Different types of authority (line, staff and functional)-Decentralization-
Delegation of authority; Formal and Informal Structure-Principles of Organizing; Network
Organisation Structure.
Module 4: Staffing and Leading 12
Introduction-Staffing: Concept of Staffing-Staffing Process; Motivation: Concept-
Importance-extrinsic and intrinsic motivation-Major Motivation theories: Maslow’s Need-
Hierarchy Theory-Hertzberg’s Two-factor Theory-Vroom’s Expectation Theory;
Leadership: Concept- Importance-Major theories of Leadership (Likert’s scale theory, Blake
and Mouten’s Managerial Grid theory, House’s Path Goal theory, Fred Fielder’s situational
Leadership), Transactional leadership, Transformational Leadership, Transforming
Leadership; Communication: Concept-purpose-process-Oral and written communication-
Formal and informal communication networks-Barriers to communication-Overcoming
barriers to communication.
Module 5: Controlling and Coordination 12
Control: Concept-Process-Limitations-Principles of Effective Control-Major Techniques of
control – Ratio Analysis, ROI, Budgetary Control, EVA, PERT/CPM, Emerging issues in
Management; Coordination: Meaning-Nature-Importance-Principles of Coordination.
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Page 31 of 43
Skill Development Activities:
1. Collect the photographs and bio-data of any three leading contributors of
management thoughts.
2. Visit any business organisation and collect the information on types of planning
adopted by them.
3. Visit any business organisation and collect different types of authority followed and
also the draw the organizational structure.
4. Analyse the leadership styles of any select five companies of different sectors.
5. Visit any manufacturing firm and identify the controlling system followed.
6. Any other activities, which are relevant to the course.

Text Books:
1. Harold Koontz and Heinz Weihrich (2017), Essentials of Management: An
International and Leadership Perspective, McGraw Hill Education, 10th Edition.
2. Stephen P Robbins and Madhushree Nanda Agrawal (2009), Fundamentals of
Management: Essential Concepts and Applications, Pearson Education, 6th Edition.
3. James H. Donnelly, (1990) Fundamentals of Management, Pearson Education, 7th
Edition.
4. B.P. Singh and [Link] (2002), Essentials of Management, Excel Books
5. P C Tripathi & P N Reddy (2005), Principles of Management, TMH Publications, 3 rd
Edition.
6. Koontz Harold (2004), Essentials of Management, Tata McGraw Hill.
Note: Latest edition of text books may be used.

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 Name of the Program: Bachelor of Commerce ([Link].)
Course Code: [Link]. 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 56 Hrs

Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,

Course Outcomes: On successful completion of the course, the Students will be able to
a) Understand the basic concepts of marketing and asses the marketing environment.
b) Analyze the consumer behavior in the present scenario and marketing segmentation.
c) Discover the new product development & identify the factors affecting the price of a
product in the present context.
d) Judge the impact of promotional techniques on the customers & importance of
channels of distribution.
e) Outline the recent developments in the field of marketing.

Syllabus: Hours
Module 1: Introduction to Marketing 12
Introduction-Nature-Scope-Importance of Marketing; Concepts & Approaches of
Marketing: Need-Want-Demand-Customer Value-Customer Creation; Evolution of
marketing; Selling vs Marketing; Marketing Environment: Concept-importance-Micro and
Macro Environment. Marketing Management-Meaning-importance.
Module 2: Consumer Behavior & Market segmentation 12
Consumer Behaviour: Nature and Importance-Consumer buying decision process; Factors
influencing consumer buying behavior; Market segmentation: Concept, importance and
bases; Target market selection-Positioning concept-Importance and bases; Product
differentiation vs. market segmentation. Marketing Mix: Product-Price-Place & Promotion.
Module 3: Product and Pricing 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 4: Promotion and Distribution 12
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; Types of Retailers; e-retailing, Physical
Distribution.
Module 5: Recent Developments in Marketing 08

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Social Marketing, online marketing, direct marketing, services marketing, green marketing,
Rural marketing; Consumerism, Search Engine Marketing-Mobile Marketing- Marketing
Analytics-Social Media Marketing-Email Marketing-Live Video Streaming Marketing-
Network Marketing, any other recent developments in Marketing.

Skill Development Activities:

1. Analyze the marketing environment of your locality and identify need, wants &
purchasing power of customers.

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2. Collect consumer behavior towards home appliances in your locality.
3. Visit any organization and collect the information towards pricing of the products.
4. Visit any wholesalers/Retailers, collect the role of them in marketing.
5. Identify the recent developments in the field of marketing.
6. Any other activities, which are relevant to the course.

Reference Materials:
1. Philip Kotler (2015), Principles of Marketing. 13th edition. Pearson Education.
2. Saxena Rajan, (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 used.

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 2.1 ADVANCED FINANCIAL ACCOUNTING
LEARNING OBJECTIVE: The objective of this subject is to make the students familiar with the
accounting procedures for different types of businesses and to impart skills for recording various kinds
of business transactions.
Module 1: FIRE INSURANCE ACCOUNTING 12 Hrs
Introduction – Need – Loss of Stock Policy – Steps for Ascertaining Fire Insurance Claim – Treatment
of Salvage – Average Clause – Treatment of Abnormal Items – Computation of Fire Insurance Claims.

Module 2: CONSIGNMENT ACCOUNTS 12 Hrs

Introduction – Meaning – Consignor – Consignee – Goods Invoiced at Cost Price – Goods Invoiced at
Selling Price – Normal Loss – Abnormal Loss – Valuation of Stock – Stock Reserve – Journal Entries –
Ledger Accounts in the books of Consignor and Consignee.

Module 3: ACCOUNTING FOR JOINT VENTURES 12 Hrs

Introduction – Meaning – Objectives – Distinction between Joint Venture and Consignment – Distinction
between Joint Venture and Partnership – Maintenance of Accounts in the books of co-ventures –
Maintaining Separate Books for Joint Venture – Preparation of Memorandum Joint Venture - Problems.

Module 4: ROYALTY ACCOUNTS 12 Hrs

Meaning and definition – Technical Terms – Royalty – Landlord – Tenant – Minimum Rent – Short
Workings – Recoupment of Short Working under (Fixed Period) restrictive and non-restrictive (Floating
Period) Recoupment within the Life of the Lease – Treatment of Strike and Stoppage of work –
Accounting Treatment in the books of Lessee and lessor – journal entries and Ledger Accounts including
minimum rent account.

Module 5: CONVERSION OF PARTNERSHIP FIRMINTO A LIMITED COMPANY 12 Hrs

Meaning – Objectives of Conversion - Purchase Consideration – Methods of Calculation of Purchase
Consideration -Mode of Discharge of Purchase Consideration - Lump Sum Method- Net Assets Method
-Net Payment Method -Ledger Accounts in the Books of Vendor – Incorporation Entries in the Books
of Purchasing Company, Preparation of Balance Sheet in Vertical form.

BOOKS FOR REFERENCE:

1. Arulanandam& Raman; Advanced Accountancy, HPH
2. Anil Kumar, Rajesh Kumar and Mariyappa, Advanced Financial Accounting, HPH
3. Bhupinder, Financial Accounting: Concepts and Application, Cengage
4. Dr. Alice Mani: Advanced Financial Accenting, SBH.
5. Dr. S.N. Maheswari, Financial Accounting, Vikas Publication
6. S P Jain and K. L. Narang, Financial Accounting, Kalyani Publication
7. Souandrajan& K. Venkataramana, Financial Accounting, SHBP.
8. A Bannerjee; Financial Accounting.
9. [Link]: Advanced Financial Accounting, Kalyani Publishers
10. Radhaswamy and R.L. Gupta, Advanced Accounting, Sultan Chand 22
11.M.C. Shukla and Grewel, Advanced Accounting.

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 2.2 BUSINESS MATHEMATICS

OBJECTIVE: The objective of this course is to provide basic knowledge of mathematics and their application
in business

MODULE 1: NUMBER SYSTEM 04 HRS

Introduction – Natural numbers - Even numbers – Odd numbers – Integers – Prime numbers – Rational &
Irrational numbers, Real numbers, HCF & LCM (Simple problems).

MODULE 2: THEORY OF EQUATIONS 10 HRS

Introduction – Meaning - Types of Equations – Simple/ Linear Equations and Simultaneous Equations (only two
variables), Elimination and Substitution Methods only. Quadratic Equation - Factorization and Formula Method
(ax² + bx + c = 0 form only). Simple problems

MODULE 3:, MATRICES,INDICES AND LOGARITHMS 16 HRS

Meaning – types – operation on matrices – additions – subtractions and multiplication of two matrices – transpose
– determinants – minor of an element – co-factor of an element –inverse – crammers rule in two variables –
problems.
Indices and Logarithms: Meaning- Basic Laws of Indices and their application for simplification. Laws of
Logarithms – Common Logarithm, Application of Log Table for Simplification

MODULE 4: COMMERCIAL ARITHMETIC 16 HRS

Simple Interest, Compound Interest including yearly and half yearly calculations, Annuities, Percentages, Bills
Discounting, Ratios and proportions, duplicate-triplicate and sub-duplicate of a ratio. Proportions: third, fourth
and inverse proportion - problems.

MODULE 5: PROGRESSIONS 10 HRS

PROGRESSIONS: Arithmetic Progression – Finding the ‘nth ’ term of AP and Sum to ‘nth ’ term of AP.
Insertion of Arithmetic Mean, Geometric Progression – Finding the ‘nth ’ term of GP and sum to ‘nth ’
term of GP and insertion of Geometric Mean.

BOOKS FOR REFERENCE:

 Saha: Mathematics for Cost Accountants, Central Publishers

 R.G. Saha& Others – Methods & Techniques for Business Decisions, VBH
 Rangaraja, Malliaswari, Reema, A Textbook of Business Mathematics
 [Link]& Kapoor: Business Mathematics and Statistics, Sultan Chand
 Zamarudeen: Business Mathematics, Vikas
 R.S Bhardwaj :Mathematics for Economics & Business
 Madappa, mahadi Hassan, M. Iqbal Taiyab – Business Mathematics, Subhash
 G.R. Veena and Seema : Business Mathematics and Statistics I.K. Intl Publishers

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 Name of the Program: Bachelor of Commerce ([Link].)
Course Code: [Link]. 2.2
Name of the Course: Corporate Administration

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

Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,

Course Outcomes: On successful completion of the course, the Students will be able to
a) Understand the framework of Companies Act of 2013 and different kind of
companies.
b) Identify the stages and documents involved in the formation of companies in India.
c) Analyse the role, responsibilities and functions of Key management Personnel in
Corporate Administration.
d) Examine the procedure involved in the corporate meeting and the role of company
secretary in the meeting.
e) Evaluate the role of liquidator in the process of winding up of the company.

Syllabus: Hours
Module 1: Introduction to Company 12
Introduction - Meaning and Definition – Features – Highlights of Companies Act 2013 - -
Kinds of Companies – One Person Company-Private Company-Public Company-
Company limited by Guarantee-Company limited by Shares- Holding Company-
Subsidiary Company-Government Company-Associate Company- Small Company-
Foreign Company-Global Company-Body Corporate-Listed Company.

Module 2: Formation of Companies 12

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Introduction - Promotion Stage: Meaning of Promoter, Position of Promoter & Functions
of Promoter, Incorporation Stage: Meaning & contents of Memorandum of Association &
Articles of Association, Distinction between Memorandum of Association and Articles of
Association, Certificate of Incorporation, Subscription Stage – Meaning & contents of
Prospectus, Statement in lieu of Prospects and Book Building, Commencement Stage –
Document to be filed, e-filing, Register of Companies, Certificate of Commencement of
Business; Formation of Global Companies: Meaning – Types –Features – Legal Formalities–
Administration.

Module 3: Company Administration 12

Introduction - Key Managerial Personnel – Managing Director, Whole time Directors, the
Companies Secretary, Chief Financial Officer, Resident Director, Independent Director,
Auditors – Appointment – Powers - Duties & Responsibilities. Managing Director –
Appointment – Powers – Duties & Responsibilities. Audit Committee, CSR Committee.
Company Secretary - Meaning, Types, Qualification, Appointment, Position, Rights,
Duties, Liabilities & Removal or dismissal.

Module 4: Corporate Meetings 10

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 5: Winding Up 10
Introduction – Meaning- Modes of Winding up –Consequence of Winding up – Official
Liquidator – Role & Responsibilities of Liquidator – Defunct Company – Insolvency Code.

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 Skill Development Activities:
1. Collect the Companies Act 2013 from the Ministry of Corporate Affairs website and
Prepare the highlights of the same.
2. Visit any Registrar of the Companies, find out the procedure involved in the
formation of the companies.
3. Visit any Company and discuss with Directors of the same on role and
responsibilities and prepare report on the same.
4. Collect the copy of notice of the Meeting and Resolutions, Prepare the dummy copy
of Notice and resolutions.
5. Contact any official liquidator of an organisation and discuss the procedure
involved on the same and prepare report.
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
11. Dr. P.N. Reddy and H.R. Appanaiah, Essentials of Company Law and Secretarial
Practice, HPH.
12. K. Venkataramana, Corporate Administration, SHBP.
13. N.D. Kapoor: Company Law and Secretarial Practice, Sultan Chand.
14. M.C. Bhandari, Guide to Company Law Procedures, Wadhwa Publication.
15. S.C. Kuchal, Company Law and Secretarial Practice.
16. S.C. Sharm, Business Law, I.K. International Publishers
Note: Latest edition of text books may be used.

Page 40 of 43
 Name of the Program: Bachelor of Commerce ([Link].)
Course Code: [Link]. 2.3
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

Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,

Course Outcomes: On successful completion of the course, the Students will be able to
a) Summarize the relationship between Banker & customer and different types of
functions of banker.
b) Analyse the role, functions and duties of paying and collecting banker.
c) Make use of the procedure involved in opening and operating different accounts.
d) Examine the different types of negotiable instrument & their relevance in the
present context.
e) Estimate possible developments in the banking sector in the upcoming days.
Syllabus: Hours
Module 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 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 3: Customers and Account Holders 10
sIntroduction - 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 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 5: Recent Developments in Banking 10
Introduction - New technology in Banking – E-services – Debit and Credit cards - Internet
Banking-Electronic Fund Transfer- MICR – RTGS - NEFT –ECS- Small banks-Payment
banks- Digital Wallet-Crypto currency- KYC norms – Basel Norms - Mobile banking-E-
payments - E-money. Any other recent development in the banking sector.

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Skill Development Activities:
1. Refer RBI website and identify the different types of banks operating in India.
2. Visit any Public sector bank & discuss with the branch manager about the role and
functions as a paying and collecting banker.
3. Collect and fill dummy account opening forms as different types of customer.
4. Draft specimen of Negotiable instruments: bill of exchange, Promissory Notes and
Cheques.

5. Identify and prepare report on pros and cons of recent development in the field of
banking sector.
6. Any other activities, which are relevant to the course.
Text Books:
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 used

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