BANGALORE UNIVERSITY

Mysore Rd, Jnana Bharathi, Bengaluru, Karnataka 560056

DEPARTMENT OF COMMERCE

REGULAR

SEP-SYLLABUS
(SEMESTER SCHEME)
2024 –2025

Dr. R. SARVAMANGALA
Dean and Chairperson
DEPARTMENT OF COMMERCE
Jnanabharathi Campus,

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 Bangalore – 560 056.
Proceedings of BOS Meeting

Proceedings of the BOS meeting for [Link] (Regular), [Link] (Insurance and Actuarial
Science), [Link] (LSCM), [Link] (TTM), BBA (General), BBA (Aviation Management), BA
(Tourism), BHM, [Link] (Retail operation -AEP), [Link] (Logistics operation-AEP), [Link]
(Banking Financial Service and Insurance -AEP) and [Link] (Business Analytics)
programmes as per the SEP structure and online [Link] for the Academic Year 2024-25
held on 2nd, 4th, 5th, 6th ,8th 10th, 11th 12th, 15th 16th, ,18th and 19th July 2024 in the
Department of Commerce, Jnana Bharathi campus, Bengaluru University, Bengaluru-
560056. The board has reviewed and approved the course matrix for 1st Semester to 6th
Semester and syllabus for 1st and 2nd semesters of the above-mentioned programmes. The
board authorized the Chairman to make the necessary changes.

BOARD OF STUDIES
Sl. Name& Address Photo Designation Signature
No
01 Dr. R. Sarvamangala
Chairperson & Dean, Department of
Commerce, Jananabharathi Campus Chairperson
Bangalore University, Bengaluru-560056

02 Dr. Gurumuthy K H
Principal, Department of Commerce,
Government First Grade College, Member
Kuduru, Magadi-561101

03 Dr. Mohammed Farooq Pasha

Associate Professor, Department of Commerce,
Government First Grade College, Member
Kengeri, Bengaluru-560060

04 Dr. Ganesh N K
Associate Professor, Department of Commerce,
Government First Grade College, Ramanagara- Member
562159

2
05 Dr. Ambarish R
Principal, Dharmasagara First Grade College,
Dommasandra, Anekal Taluk, Bengaluru- Member
562125

06 Dr. Tabreez Pasha

Principal & Director, DON BOSCO Institute of
Management Studies and Computer Member
Applications, Kumbalagodu, Mysore Road,
Bengaluru-560074
07 Prof. Shankaracharya
Principal, Department of Commerce, VEIT
College, Jayanagara, Member
Bengaluru-560011

08 Dr. Balaji N P
Associate Professor, Department of Commerce,
Government First Grade College, Bidadi, Member
Ramanagara Dist-562109

09 Dr. K. Sivamurugan
Associate Professor, Department of Commerce,
ST Claret College, Jalahalli, Bengaluru-560013 Member

10 Prof. Ravikiran T N
Principal, Transcend Degree College
Yelachenahalli, Kumaraswamy Layout, Member
Bengaluru, Karnataka 560078

11 Dr. Nagaraju G H
HOD & Associate Professor, Department of
Commerce, Government First Grade College, Co-opted
Harohalli-562112 Member

12 Prof. Prabhakar G Co-opted

Associate Professor, Department of Commerce, Member
AIMS College, Peenya, Bengaluru-560058

3
 REGULATIONS FOR UNDER GRADUATE [Link] DEGREE (SEP -

SEMESTER SCHEME) 2024 –25

As per the Government Order No. ED 166 UNE 2023, Bangalore, dated
08.05.2024, all Universities in Karnataka, are required to revise the curriculum
of Degree Programs as per the guidelines of the Karnataka State Higher Education
Council and State Education Planning Commission, constituted by the
government, from the academic year 2024-2025. In furtherance of the said
Government order, the Program Structure prepared by the BOS will be applicable
to students admitted to B. Com (Regular) Program, offered by Bengaluru
University affiliated colleges. Therefore, this regulation will be applicable to all
students seeking admission for [Link] (Regular) Programme from the academic
year 2024-25. The Board of Studies resolved to provide the regulation for B. Com
(Regular) Undergraduate Program along with Framework and Syllabus for the
various Core Courses and Specific Elective Courses for each semester.

I. PROGRAM OUTCOMES:

1. To prepare Students to pursue careers in Marketing, Accounting and Taxation,

Auditing, Financial Analysis and Management and allied disciplines
2. To develop business analysts for organizations, capital markets and
commodity markets and securities market, business, industry, trade and
commerce
3. To develop competent human capital for creative thinking and problem solving
in business sectors and for nation building
4. To create entrepreneurial environment by producing and channeling
innovative, creative and promising young entrepreneurs for the economy
5. To develop business philosophers with a focus on social responsibility and
ecological sustainability.
6. To churn out IT enabled global managers for solving real life business
problems and addressing business development issues with a passion for
quality competency and holistic approach.
7. To inculcate, ingrain and internalize the young minds to become ethical
managers with interdisciplinary knowledge and skills.

4
8. To empower students to take up higher education to become business
scientists, researchers, consultants and teachers, with needed core
competencies.
9. To empower students for pursuing professional courses like Chartered
Accountancy, Cost and Management Accountancy, Company Secretary and
other allied offline and online programs
10. To induce students to take up professions in manufacturing, services and
knowledge sector in tune with the changing business landscape
11. To prepare students to take up competitive examinations such as UPSC,
KPSC and other competitive examination authorities where business
disciplines are earmarked.
12. To imbibe leadership skills both in their chosen professional filed for
achieving personal and professional excellence and thereby create moral
leadership for business and nation development

II. ELIGIBILITY FOR ADMISSION:

Candidates who have completed Two years Pre – University course of

Karnataka State or its equivalent as notified by the Government from time
to time are eligible to seek admission for this programme. The students of
other states and foreign countries are eligible in accordance with state and
central government guidelines from time to time

III. DURATION OF THE PROGRAMME

The programme is for Three (03) years consisting of Six Semesters

altogether. A candidate shall complete his/her degree within six (06)
academic years from the date of his/her admission to the first semester. A
Student who successfully completes Three (03) years of the programme will
be awarded Bachelor’s Degree in Commerce ([Link].) by Bangalore
University

IV. MEDIUM OF INSTRUCTION

The medium of instruction shall be English. Wherever necessary the

instructions will be in bilingual. However, a candidate is permitted to write
the examination either in English or in Kannada

V. CLASS ROOM STRENGTH OF STUDENTS

There shall be Maximum of 60 students in each section.

VI. ATTENDANCE:

a) For the purpose of calculating attendance, each semester shall be taken

as a Unit.

5
 b) 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 subjects.
c) A student who fails to complete the programme in the manner stated
above shall not be permitted to take the University examination.

VII. SKILL DEVELOPMENT / RECORD MAINTENANCE AND SUBMISSION:

a. In every semester, the student should maintain a Record Book in

which the exercises given under each subject are to be recorded.
This Record has to be submitted to the concerned faculty for
evaluation at least 15 days before the end of each semester.

b. Every student should also submit the practical record

book/report/presentation on “Business Skill Development’ of every
semester and submitted to the concerned faculty for evaluation, at
least 15 days before the end of each semester.

c. Students should visit organizations in and around vicinity of the

institution or any other place for the purpose of gaining practical
exposure and there after maintain the record to record the
student’s experience of industrial visit and study tour. This Record
has to be submitted to the concerned faculty for evaluation at least
15 days before the end of each semester

d. Every college is required to establish a dedicated business lab /

computer lab to enable students get practical knowledge of
business activities and also enable online learning

e. The BOE is authorized to make random surprise visits to the

colleges and verify record books and validate the internal marks
awarded.

VIII. TEACHING AND EVALUATION:

To teach [Link] programme, the candidate with M. Com, MFA, MIB, MBA
(F&A) MBS graduates with B. Com, B.B.M, BBA & BBS as basic degree from
a recognized university are only eligible to teach and to evaluate the
subjects (except languages & compulsory subjects) Languages constitution
values and environment studies (EVS) subjects shall be taught by the
teachers as recognized by the respective board of studies.

The subjects like Business Data Analysis, Business quantitative analysis,

corporate communication and computer Fundamentals-Tally prime and
accounting software programme shall be taught by commerce faculty only
and question paper should be set by commerce BOE.

6
IX. SCHEME OF EXAMINATION:

a. There shall be a university examination at the end of each semester. The

maximum marks for the university examination in each paper shall be
80.

b. Of the 20 marks of Internal Assessment,

i. Lab activities /skill-based activities shall be - 5 marks

ii. Tests marks shall be based on 1 Hr duration

of the test - 10 marks

iii. The attendance marks shall be - 5 marks

(20 marks from two tests, which are to be conducted during the semester)

i) For First test of 20 marks (one hour time duration), questions to be

given from the syllabus component (any of the units).

ii) For Second test of 20 marks (one hour time duration), questions
to be given from the skill development component of the syllabus.

The average of the two tests must be taken as a score for internal
assessments)

c. Minimum 75% of attendance is eligible to take university exam

The marks based on attendance shall be awarded as given below:
➢ 75-80% of total class held during the semester = 1 marks.
➢ 80-85% = 2 marks
➢ 85- 90% = 3 marks.
➢ 90-95% = 4 marks.
➢ 95-100% = 5 marks.
X. APPEARANCE FOR THE EXAMINATION:

a) A candidate shall apply for all the parts in each examination when
he/she appears for the first time. A candidate shall be considered to
have appeared for the examination only if he/she has submitted the
prescribed application for the examination along with the required
fees to the university with minimum of 75% attendance in each
subject

b) A candidate who is permitted to seek admission to this degree

7
 program on transfer from any other University shall be eligible to
claim exemption under Part I from the study of the respective
language if he/she has studied and passed the language at the
corresponding level.

c) A candidate who is permitted to seek admission to this degree

program on transfer from any other University shall also be eligible
to claim exemption under Part II from studying and passing in those
subjects which he/she has studied and passed at the corresponding
level.

d) A candidate who is permitted to seek admission to this degree

program on transfer from any other University shall not be eligible
for the award of ranks.

XI. MINIMUM MARKS FOR A PASS:

Candidates who have obtained a minimum of 35% marks in university

examination and an aggregate of 40% marks in each subject shall be
eligible for a pass or exemption in that subject.

XII. CLASSIFICATION OF SUCCESSFUL CANDIDATES:

1. The results of the First to Sixth semester degree examination shall be

declared and classified separately as follows:

a. Distinction: Those who obtain 85% and above of the total marks
of parts I, II & III.

b. First Class: Those who obtain 60% and above of the total marks
of parts I, II & III.

c. Second Class: Those who obtain 50% and above but less than 60%
of total marks of parts I, II & III

d. Pass Class: Rest of the successful candidates who secure 40% and
above but less than 50% of marks in part I, II & III.

2. Ranks shall be declared on the basis of the aggregate marks obtained by

the candidates in this degree programme (including (part I Part II and
Part III) as a whole. However, only those candidates who have cleared
each semester university examination in the first attempt only shall be
eligible for award of ranks. The first ten ranks only shall be notified by
the university

8
 3. Eight Point Alpha – Sign Grading Scale:

Grade Point <4 4-<5 5-<5.5 5.5-<6 6-<7 7-<8 8-<9 9-10
Average

Alpha-Sign D C B B+ A A+ A++ O
Grade:

The Grade Point Average (GPA) in a Semester and the Cumulative Grade Point
Average (CGPA) at the end of Six semester shall be computed as follows:
Computation of Grade Point Average (GPA):

The grade points (GP) in a course shall be assigned based on the basis of
actual marks scored in that course as per the table below. They shall be
generally percentages divided by 10. The Grade Point Weights (GPW) shall
then be calculated as the product of the grade points earned in the courses
and the credits for the course. The total GPW for a semester is obtained by
adding the GPW of all the courses of the semester.

For example - 1 (24 Credits)

P1 P2 P3 P4 P5 P6 P7 Total

Papers Part-I Part-II Part-

III

Max. marks 100 100 100 100 100 100 50 650

% Marks Obtained 77 73 88 76 64 66 42 486
Grade Points Earned 7.7 7.3 8.8 7.6 6.4 6.6 4.2 -
(G.P.)
Credits for the Course (C) 3 3 4 4 4 4 2 24
Total GPW = GP x C 23.1 21.9 35.2 30.4 25.6 26.4 8.4 171

Semester Aggregate Marks : 486 / 650 = 74.76%

Classification of Result : First Class

The GPA shall then be computed by dividing the total GPW of all courses of

study by the total credits for the semester,

GPA = Total GPW / Total Credits = 171 / 24 = 7.125

Semester Alpha Sign Grade: A+

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 Example--2 (26 Credits)

Papers P1 P2 P3 P4 P5 P6 P7 Total

Max. marks 100 100 100 100 100 100 50 650

% Marks Obtained 87 83 88 86 84 90 45 567

Grade Points Earned 8.7 8.3 8.8 8.6 8.4 9.0 4.5 -
(G.P.)

Credits for the Paper 4 4 4 4 4 4 2 26

Total GPW = GP x C 43.5 33.2 35.2 34.4 25.2 27.0 9.0 207.5

Semester Aggregate Marks : 567 / 650 = 87.23%

Classification of Result : First Class with Distinction

GPA = Total GPW / Total Credits = 207.5/ 25 = 8.3

Semester Alpha Sign Grade: A++

1. Calculation of Cumulative Grade Point Average (CGPA):

The Cumulative Grade Point Average (CGPA) at the end of the Six semester shall
be calculated as the weighted average of the semester GPW. The CGPA is obtained
by dividing the total of GPW of all the six semesters by the total credits for the
program.
Example- I

Semeste I II III IV V VI Total

r

Total Marks per Semester 650 650 650 650 650 700 3950
Total Marks Secured 526 526 486 486 567 587 3158
Semester Alpha Sign A A A+ A+ A++ A++ -
Grade
Semester GPA 6.88 6.88 7.125 7.125 8.3 8.3 -
Semester Credits 26 26 24 24 25 25 150
Semester GPW 178.88 178.88 171 171 207.5 207.5 1114.76
Aggregate Percentage of Marks = 3158 / 3950 =79.94 %

Classification of Result: First Class with Distinction

Cumulative Grade Point Average (CGPA)

= Total of Semester GPW / Total Credits for the program = 1114.76 /150=7.43

Alpha Sign Grade: A+

These are the sample examples of computing semester grade point averages and
cumulative grade point average and the alpha – sign grades assigned.

10
XIII. MEDALS AND PRIZES:

No candidates passing through an external examination shall be eligible for any

scholarship, fellowship, medal, prize or any other award.

XIV. TERMS AND CONDITIONS:

a) A candidate is allowed to carry-forward all the previous un-cleared papers to

the subsequent semester/semesters.

b) Such of those candidates who have failed/remained absent for one or more
papers henceforth called as repeaters, shall appear for exam in such paper/s
during the three immediately succeeding examinations. There shall be no
repetition for internal assessment test.

c) The candidate shall take the examination as per the syllabus and the scheme
of examination in force during the subsequent appearances.

d) In the event of any disputes or discrepancies, the aggrieved party jurisdiction

of court is Bangalore

XV. PATTERN OF QUESTION PAPER:

Each question paper shall carry 80 marks and the duration of examination is
3 hours. The Question paper shall ordinarily consist of three sections, to
develop testing of conceptual skills, understanding skills, comprehension
skills, articulation and application of skills. The question paper setter shall be
asked to prepare Two sets of papers in Kannada and English version, In case
of Practical paper English Version only with a maximum of 10% repetition. The
Question Paper will be as per the following Model:

SECTION-A (Conceptual questions)

(07 X 02 = 14
1. a, b ,c, d, e, f, Answer any SEVEN out of TEN questions.
Marks)
g, h, i, j Each question carries 2 Marks
(Analytical questions)
SECTION -B: (03 X 08 = 24
Answer any THREE out of FIVE questions.
2,3,4,5.6 Marks)
Each question carries 8 Marks

(Essay type questions)

SECTION-C: (03 X 14 = 42
Answer any THREE out of Five questions.
7,8,9.10, 11 Marks)
Each question carries 14 Marks

Total 80 Marks
XVI. COURSE MATRIX-See Annexure – 1 for B. Com Degree (Regular) Course
Matrix

11
 Annexure-1
Bangalore University [Link] DEGREE (SEP) COURSE MATRIX SEMESTER
B. Com (Regular) SEP-2024-25
Working hrs Exam Marks Credits
Subjects Paper (L+T+P (hrs.) IA Uni. Total
Exam
Language -1 (3+1+0)
Indian Languages/ L-1.1 4 3 20 80 100 3
Part 1
Foreign Language
Languages
EL -1.2 (3+1+0) 3 20 80 100 3
Language – I : English
4
Financial Accounting Com-1.1 4 3 20 80 100 4

Part 2 Corporate Law Com-1.2 4 3 20 80 100 4

Core Papers Modern Marketing Com-1.3 4 3 20 80 100 4
Business Quantitative Analysis Com-1.4 4 3 20 80 100 4
Part 3 EVS-1 3 1 10 40 50 2
Environmental studies (EVS) 1
Compulsory 2
Total Credits 650 24

II SEMESTER [Link] (Regular) (SEP 24-25)

Working Exam Marks
Subjects Paper Hrs (hrs.) Tot al Credits
Uni.
(L+T+P) IA Marks
Exam
Language -1
(3+1+0) 3
Indian Languages/ L-2.1 3 100
20 80
Foreign Language 4
Part 1
20 80 3
Languages Language – II : English EL-2.2 (3+1+0) 3 100
4
Advanced Financial Accounting Com-2.1 3 20 80 100 4
4
4 20 80 4
Modern Banking Com-2.2 3 100
Part 2
Core Papers 4 20 80 4
Human Resource Management Com-2.3 3 100
Com-2.4 4 3 20 80 100
Business Data Analysis 4

Part 3 Computer Fundamental With Job Skill -

2 3 1 10 40
1 50 2
Compulsory Tally Prime (CFTP) CFTP
2
650 24
Total Credits

12
 III SEMESTER [Link] (Regular) (SEP) 2024-25

Working Duration Marks

Subjects Paper Hrs of Exam Credits
(L+T+P) (hrs.) Uni.
IA Exam Tot al Marks
Language -1 (3+1+0) 3
Part 1 Indian Languages/ L-3.1 4 3 20 80 100
Languages Foreign Language
Language – II: English EL-3.2 (3+1+0) 3 20 80 100 3
4
Corporate Accounting Com-3.1 4 3 20 80 100 4
Financial Management Com-3.2 4 3 20 80 100 4
Part 2
Core Papers Cost Accounting Com-3.3 4 3 20 80 100 4
Indian Financial System Com-3.4 4 3 20 80 100 4
Part 3 CI-1 1 10 40 50 2
Constitution of India (CI) 1
Compulsory 3 2
650 24
Total Credits

IV SEMESTER [Link] (Regular) (SEP) 2024-25

Working Duration Marks
Subjects Paper Hrs of Exam Credits
(L+T+P) (hrs.) Uni. Tot al
IA Exam Marks
Language -1 (3+1+0) 3
Part 1 Indian Languages/ L-4.1 4 3 20 80 100
Languages Foreign Language
Language – II : English EL-4.2 (3+1+0) 3 20 80 100 3
4
Advanced Corporate Accounting Com-4.1 4 3 20 80 100 4
Part 2
Core Papers 4 20 80 4
Costing Methods Com-4.2 3 100
4 20 80 4
Stock and Commodity markets Com-4.3 3 100

Com-4.4 4 3 20 80 100
Business Research Methodology 4
3 2
Corporate Communication Job Skill -2 1 10 40 50
Part 3 1
Compulsory CC 2
650 24
Total Credits

13
 V SEMESTER [Link] (Regular) (SEP) 2024-25

Working Duration Marks

Subjects Paper Hrs of Exam Credits
(L+T+P) (hrs.) Uni.
IA Exam Tot al
Marks
Direct Taxation -I Com-5.1 4 20 80 100 4
3
Part 1 Core
Business Regulations Com-5.2 4 3 20 80 100 4
Papers
Goods & Services Tax Com-5.3 4 3 20 80 100 4

Advanced Accounting Com-5.4 4 3 20 80 100 4

Com-5.5 4 3 20 80 100 4
Elective -1
Part 2 Elective
Com-5.6 4 3 20 80 100 4
Papers Elective -2

Part 3
Job Skill-3
Internship Learning (IL) 50 50 2
Compulsory IL
650 26
Total Credits
VI SEMESTER [Link] (SEP) 2024-25
Working Duration Marks
Subjects Paper Hrs of Exam Credits
(L+T+P) (hrs.) Uni.
IA Exam Tot al
Marks
Direct Taxation- II Com-6.1 4 4
Part 1 3 20 80 100
Core Papers
Management Accounting Com-6.2 4 3 20 80 100 4

Auditing and Reporting Com-6.3 4 3 20 80 100 4

Entrepreneurship Development Com-6.4 4 3 100 4

20 80
Part 2 Elective-3 Com-6.5 4 3 20 80 100 4
Elective Papers
Elective -4 Com-6.6 4 3 20 80 100 4

Part 3 Job Skill-4 Project 100 4

Research Project (RP) (RP) &Viva
Compulsory
80+20
700 28
Total Credits

14
 ELECTIVE COURSES

ACCOUNTING & TAXATION GROUP-1

Paper Code
Semester No. Title of the Paper
Com-5.5 Indian Accounting Standard (Ind AS-I)
V
Com-5.6 Cost Management
Com-6.5 Indian Accounting Standard (Ind AS-II)
VI
Com-6.6 Corporate Taxation (CT)

BANKING AND FINANCE GROUP-2

Semester No. Paper Code Title of the Paper

Com-5.5 Advanced Financial Management

V
Com-5.6 Credit and Risk analysis in Banking

Com-6.5 Security Analysis and portfolio management

VI
Com-6.6 International Banking

MARKETING AND HUMAN CAPITAL GROUP-3

Paper Code
Semester No. Title of the Paper
Com-5.5 Consumer Behavior & Market Research
V
Com-5.6 Performance management
Com-6.5 Retail management
VI
Com-6.6 Global Human Capital Management

BUSINESS AND BIG DATA ANALYTICS-GROUP-4

Paper Code
Semester No. Title of the Paper
Com-5.5 Fundamentals of Business Analytics
V
Com-5.6 Introduction to BIG DATA
Com-6.5 Financial Analytics/
VI
Readings in Business analytic and operations
Com-6.6 BIG DATA and Cloud Computing/
Data modelling

All the regulations, guidelines, Instructions, Scheme of Examination

and Course Matrix are approved by BOS Chairperson and the
Members.

15
 Name of the Programme: Bachelor of Commerce B. Com (Regular)
Paper: COM-1.1
Name of the Course: Financial Accounting
Course Credits No. of Hours Per Total No. of Teaching Hours
Week
4 4 60
PEDAGOGY:
Classrooms Lecture, Group Discussion, Presentations, Case Studies, Simulations, Field
Work, Industrial Visit (where ever is required) etc.,
COURSE OBJECTIVES:
• To develop a solid grasp of fundamental accounting principles and concepts,
including revenue recognition for sales involving approval or return.
• Acquire the skills to accurately handle diverse accounting tasks, such as recording
consignment transactions, managing royalty payments, and processing fire
insurance claims.
COURSE OUTCOMES:
Upon successful completion of the course, the students will be able to
CO1: Understand the fundamental principles and concepts of accounting.
CO2: Demonstrate proficiency in applying revenue recognition principles to transactions
involving the sale of goods for approval or return.
CO3: Proficiently apply diverse methods to record and reconcile consignment
transactions.
CO4: Accurately record, manage, and report royalty transactions, ensuring compliance
with contractual agreements and financial regulations.
CO5: Accurately calculate and document fire insurance claims, ensuring compliance
with policy terms and facilitating efficient claim settlement.
SYLLABUS
MODULE 1: INTRODUCTION TO ACCOUNTING 10 Hrs
Introduction – Meaning and Definition of Accounting – Objectives of Accounting –
Accounting Principles – Accounting Concepts and Accounting Conventions – Accounting
Process – Journal – Ledger – Trial Balance – Adjusting entries, debit notes, credit notes,
accounting equation- simple problems on accounting equation and adjusting entries
only

MODULE 2: ACCOUNTING FOR SALE OF GOODS FOR APPROVAL OR RETURN

12 Hrs
Introduction - Meaning – Sale of goods for approval or Returned – Relevance and common
Industries for Sale of goods for approval or Return - Revenue recognition principles -
conditions for revenue recognition.
Accounting Treatment: Initial Recognition (recording the shipment) - Revenue
Recognition (on goods approval) - Reversing entries (Goods returned) – Illustrations
MODULE 3: CONSIGNMENT ACCOUNTS 12 Hrs
Introduction - Meaning of Consignment - Consignment Vs Sales – Consignor and his
responsibilities – Consignee and his responsibilities - Types Commission – Ordinary
Commission, Del-credere Commission and over-riding commission - Illustration on
commission – Calculation of consignment stock value under cost price and invoice price
- Accounting for Consignment Transactions & Events – (Include Treatment of Normal &
Abnormal Loss, Cost Price and Invoice Price). Illustration in the books of Consignor only.

16
MODULE 4: ROYALTY ACCOUNTS 14 Hrs
Introduction - Meaning - Definition - Differences between Rent and Royalty - Types of
Royalty - Terms used in Royalty – Lessor – Lessee – Short Workings – Irrecoverable Short
Workings - Recoupment of Short Workings - Methods of Recoupment of Short Workings
– Preparation of Royalty Analysis Table (Excluding Government Subsidy) - Journal
Entries and Ledger Accounts in the books of Lessee only – i) With Minimum Rent Account
ii) Without Minimum Rent Account under fixed and Floating recoupment methods.
Note: Problems including Strikes and Lockouts, but excluding sub-lease.
MODULE 5: FIRE INSURANCE CLAIM 12 Hrs
Introduction - Meaning of Fire Insurance Claim - Features and Principles of Fire
Insurance. Concept of Loss of Stock - Loss of Profit and Average Clause. Steps in
calculation of Fire Insurance Claim – Illustrations on Computation of Claim for loss of
stock (including Over valuation and Under Valuation of Stock, Abnormal Items) and
application of Average Clause).
SKILL DEVELOPMENT ACTIVITIES
1. Identify and elaborate any two case studies that illustrate the application of
different accounting principles, concepts, and conventions in real-world scenarios.
2. List out industries (e.g., fashion retail, electronics) where sales on approval or
return are common and describe case study of any one industry.
3. Record a series of consignment transaction in accounting transactions and
generate the report.
4. Identify any one consignment business and describe the roles and responsibilities
executed by consignor and consignee.
5. Prepare a comprehensive fire insurance claim report based on a simulated fire
incident.
6. Discuss the Royalty Agreement and Terms of any two companies.
7. Any other activities, which are relevant to the course.
REFERENCE BOOKS:
• ICAI Study Materials on Principles & Practice of Accounting, Accounting and
Advanced Accounting.
• SP Iyengar (2005), Advanced Accounting, Sultan Chand & Sons, Vol. 1
• Charles T. Horngren and Donna Philbrick, (2013) Introduction to Financial
Accounting, Pearson Education, 11th Edition.
• J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper
Backs, New Delhi, 32nd Edition.
• S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing
House, New Delhi, 6th Edition.
• B.S. Raman (2008), Financial Accounting Vol. I & II, United Publishers &
Distributors
• Compendium of Statements and Standards of Accounting. The Institute of
Chartered Accountants of India, New Delhi. Note: Latest edition of textbooks and
reference Books may be uses

17
 Name of the Program: Bachelor of Commerce (B. Com)
Paper: COM-1. 2
Name of the Course: Corporate Law
Course Credits No. of Hours per Week Total No. of Teaching
Hours
4 4 60
PEDAGOGY:
Classrooms Lecture, Group Discussion, Presentations, Case Studies,
Simulations, Field Work, Industrial Visit (where ever is required) etc.,
COURSE OBJECTIVES:
• To provide comprehensive insights into the Companies Act, enabling
students to understand the legal framework governing various types of
organizations, their formation, and the associated rules and regulations.
• To educate students on the roles, duties, and responsibilities of various
positions within a company, along with an understanding of key activities,
decision-making processes, and capital management in the current
business environment
COURSE OUTCOMES:
On successful completion of the course, the students’ will be able to
CO1: Provide insight about the complete company’s Act to the students which
would help them in understanding various types of organizations under the
law.
CO2: This helps in understanding the formation of a company with all
the required rules and regulations.
CO3: Throws light on the various positions in any company, the duties and
responsibilities of those positions, which would motivate the students in
understanding the roles of various positions.
CO4: The concept is to provide complete detail about various activities and
decision-making concept in companies in the present scenario.
CO5: To understand the various concepts of raising capital and managing the
same.
SYLLABUS:
Module 1: INTRODUCTION TO COMPANY 12 Hrs
Meaning and Definition – Features –, Companies Act 2013 –Kinds of Companies
(Concept, Definition and Features) – 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, Listed Company, Dormant
company. Body Corporate & Corporate Body,
Module 2: FORMATION OF A COMPANY 12 Hrs
Steps in formation of a Company, Promotion Stage, Meaning of Promoter, Position
of Promoter & Functions of Promoter, Incorporation Stage – Meaning, Contents,
Forms of Memorandum of Association & Articles of Association and its alteration,
Distinction between Memorandum of Association and Articles of Association,
Certificate of Incorporation, Subscription Stage –Meaning & contents of
Prospectus, Misstatement in prospectus and its consequences.

18
Module 3: SHARE CAPITAL, DEBENTURES & BONDS 10 Hrs
Types and Definition of Shares, issue of share -book building- offer, Allotment of
shares -pro-rata basis, Employee Stock Ownership Plan (ESOP), Buyback, Sweat
Equity, Bonus, Right, Capital Reduction, Share Certificate, Demat System,
Transfer and Transmission, Redemption of Preference Shares, Rules regarding
Dividend and distribution of dividend.
Debenture –Definition, Types, Rules Regarding Issue of Debenture,
Bonds- issues of bonds, types of bonds- concepts only
Module 4: COMPANY ADMINISTRATION 16 Hrs
Director (Concept and Definition), Director Identification Number [DIN],
Appointment and Qualification, Position, Rights, Duties, Power, Resignation,
Liabilities, Removal and Resignation of Director. Appointment, Qualifications and
duties of – Managing Director, Whole-time Director, Resident Director, Independent
Director, Women director, Company Secretary, Chief Executive Officer, Chief
Operational Officer, Chief Financial Officer.
CORPORATE MEETINGS-Corporate Meetings - Shareholder and Board meeting,
Types of Meetings – Annual General Meeting Extraordinary General meeting,
Meeting of BOD and other meetings (Section 118), Requisite of Valid Meeting-
Notice, Agenda, Chairman, Quorum, Proxy, Resolutions, Minutes, Postal Ballot,
E- voting, Video Conferencing
Module 5: LIQUIDATION OF COMPANY 10 HRS
Nature and causes -types of liquidation. Difference between liquidation, bankruptcy
and insolvency. Liquidation process- role, duties and power of liquidator.
SKILL DEVELOPMENT
1. Constitute a Private limited company in accordance with the provision of
Company’s Act.
2. Prepare the AOA & MOA for the company so constituted by you as first
activity.
3. List out the roles and responsibilities handled by any Senior
managerin any corporate company by meeting them in person.
4. Create a agenda for an AGM and prepare the minutes of the meeting as per
the norms of company’s act.
5. Collect at least 2 prospectus of any company which is issuing shares.
BOOKS FOR REFERENCE
• Company Law – Avtar Singh
• Taxman’s Company Law – The most amended, updated & simplistic textbook
to interpret, explain & illustrate the provisions of the Companies Act along with
the latest landmark Case Laws, etc. [2024]
• A text book of Company Law.
• Taxmann’s LLP law manual
• Company Law (A diagrammatic and Tabular Presentation) by CA. Ashish K
Agrawal.
• Lecture on Company Law (Companies Act 2013) by [Link] Surya Rao.

19
 Name of the Programme: Bachelor of Commerce B. Com (Regular)
Paper:-COM-1.3
Name of the Course: Modern Marketing
Course Credits No. of Hours Per Week Total No. of Teaching
Hours
4 4 60
PEDAGOGY:
Classrooms Lecture, Group Discussion, Presentations, Case Studies,
Simulations, Field Work, Industrial Visit (where ever is required) etc.,
COURSE OBJECTIVES:
• To provide a comprehensive understanding of marketing in the current
competitive landscape, emphasizing its meaning, concepts, and strategic
importance in business contexts.
• To empower students with the skills to identify, analyse, and leverage new
trends in marketing, advertising, and technology for effective consumer
engagement.
COURSE OUTCOMES:
Upon successful completion of the course, the students will be able to
CO 1: Understand the meaning and concept of Marketing in the present scenario
of competitive world.
CO 2: Understand the evolution and growth of business with an approach
to understand the value-based business activity
CO 3: insight to the students about the product planning and pricing
based on various aspects in the market.
CO 4: Enhances the knowledge about the new trends in market, advertising
and tech-based approach in reaching consumers.
CO 5: Possess the knowledge and skills to develop comprehensive and integrated
marketing strategies that leverage emerging trends in marketing.
SYLLABUS
MODULE 1: INTRODUCTION TO MARKETING 10 Hrs
Marketing: Meaning and Definition – Importance, Functions, Concept and
Approaches to Marketing - Classification of Markets – Societal Marketing, Holistic
Marketing, Relationship, Marketing, Integrated Marketing, Internal Marketing and
Performance Marketing.
MODULE 2: MARKETING ENVIRONMENT & ETHICS IN MARKETING 12 Hrs
Meaning – Demographic, Economic, Natural, Political, Legal and socio-cultural
environments – Market Segmentation – Meaning and Definition – Importance –
Bases of Market Segmentation –
Ethics in Marketing-Meaning, Importance, Role of ethics in Marketing, Marketing
Ethics in the digital age.
MODULE 3: MARKETING MIX 14 Hrs
Marketing Mix - the components (Ps) of Marketing mix -Meaning and Elements,
Product Mix- Product Line, Product Life Cycle (PLC) - Product Planning - New
Product Development - Branding, Packaging and Labelling –Product
Positioning, Product Differentiation – Concept and Importance - Pricing –
Factors Influencing Pricing - Methods of Pricing
MODULE 4: PRINCIPLES AND DRIVERS OF NEW MARKETING
ENVIRONMENT 12 Hrs
Principles and Drivers of New Marketing Environment – Web 2.0-Digital Media

20
Industry – Reaching Audience Through Digital Channels-Traditional and Digital
Marketing - Introduction to Online Marketing Environment - Dotcom Evolution
- Internet Relationships - Business in Modern Economy - Integrating E-Business
to an Existing Business Model – concept of digital marketing-Online
Marketing Mix– SoLoMo (Social-Local-Mobile)-Social Media Sites &
Monetization- Careers in Social Media Marketing, Online content development &
key word optimization.
MODULE 5: CUTTING EDGE TRENDS IN MARKETING 12 Hrs
Meaning, Importance, Benefits and Process on Omnichannel Marketing –
Content Marketing & Story Telling - Influencer Marketing - Experiential
Marketing - Voice Search and Smart Speaker Marketing - Augmented Reality (AR)
and Virtual Reality (VR) Marketing - Programmatic Advertising – Sensory
Marketing – Neuro Marketing. – consumer socialization and its landscape
SKILL DEVELOPMENT ACTIVITIES
1. Prepare a chart showing different types of Marketing Strategies.
2. Identify the product of your choice and describe in which stage of
the product life cycle it is positioned.
3. Suggest strategies for development of a new product.
4. Develop an Advertisement copy for a product.
5. List out the areas where sensory marketing and neuro marketing is
applicable and discuss your opinion on application of these marketing
6. Any other activities, which are relevant to the course.
REFERENCE BOOKS:
• Philip Kotler - Marketing Management, PHI
• Rekha. M.P. & Vibha V – Marketing & Services Mgt – VBH.
• Sunil B. Rao - Marketing & Services Mgt – HPH.
• Dr. Alice Mani: Marketing & Services Management, SBH.
• J.C. Gandhi - Marketing Management, TMH
• Stanton W.J. etzal Michael & Walker, Fundamentals of Management,
TMH
• Jayachandran ; Marketing Management. Excel Books.
• K. Venkatramana, Marketing Management, SHBP.
• P N Reddy & Appanniah, Essentials of Marketing Management, HPH
• Sontakki, Marketing Management, HPH
• Cengiz Haksever etal – ‘Service Management and Operations’; Pearson
Education.
• Ramesh and Jayanthi Prasad : Marketing Management I.K.
International Publishers
• K. Karunakaran; Marketing Management, HPH.
• Davar: Marketing Management

21
 Name of the Program: Bachelor of Commerce ([Link].)
Course Code: COM-1. 4
Name of the Course: Business Quantitative Analysis
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 4 60

PEDAGOGY:
Classrooms Lecture, Group Discussion, Presentations, Case Studies, Simulations,
Field Work, Industrial Visit (where ever is required) etc.,
COURSE OBJECTIVE:
The course is designed to introduce students to the basic Quantitative skills you
will need to understand, analyse, and solve mathematical problems encountered in
business and finance, and in investment decision making.
COURSE OUTCOMES:
CO1: Develop critical thinking skills to analyze and interpret problems involving
ratios and proportions, and to choose appropriate strategies for solving them.
CO2: Recognize and apply equations in practical situations beyond the classroom,
connecting theoretical concepts to everyday scenarios and other academic
disciplines.
CO3: Students will demonstrate an understanding of fundamental concepts in set
theory, including sets, elements, subsets, universal sets, and set operations
CO4: Develop logical reasoning skills through the study of permutations and
combinations, including understanding implications and proofs involving these
concepts.
CO5: Calculate returns on investments, understand the time value of money, and
apply arithmetic principles to assess investment opportunities.
SYLLABUS:
MODULE 1: PERCENTAGES, RATIOS AND PROPORTIONS 10 Hrs
Percentages - Meaning of Percent, Meaning of Percentage-Difference between
Percent and Percentage-Expression of Percent-Calculation of Percentage – Overview
of ratios-Basic Terms of Ratios- Types of Ratios- Simple Problems- Overview of
Proportions- Basic Terms-Properties of Proportion-Simple problems on Direct and
Inverse proportion
MODULE 2: EQUATIONS 14 Hrs
Meaning and Types of Equations-Linear Equation – Meaning & Problems-
Simultaneous Equation – Meaning and Problems with only two variables
(Elimination method and Substitution method)-Quadratic Equation – Meaning and
Problems under Factorization and Formula method.
MODULE 3: SET THEORY 10 Hrs

Meaning- Representation of a Set-Types of Set-Operations on Sets-Union-

Intersection-Disjoint Sets-Complement of a Set-Difference of Two Sets-Venn
Diagrams- Properties of Set Operations-De-morgan’s Law- Practical Problems on
Union and Intersection of Two Sets

22
MODULE 4: BASIC CONCEPTS OF PERMUTATIONS AND COMBINATIONS 14 Hrs

Introduction- - Fundamental principle of counting - Factorial Notation-

Permutations- Permutation with Repetition -Permutation of Alike Objects -
Permutation under Restriction- - COMBINATION- Relation between Permutation
and Combination -Combinations under Restrictions- Combinations of Alike
Objects
MODULE 5: QUANTITATIVE FINANCE 12 Hrs
Definition of Interest and Other Terms- Simple Interest & Compound Interest-
Effective rate of Interest- Present Value and Future Value-Perpetuity- Annuity-
Sinking Fund-Valuation of Bonds-Calculating of EMI- Simple problems
SKILLS DEVELOPMENT
1. Prepare a chart showing different types of ratios
2. Collect the total price of any two commodities with different quantities and
calculate the price of each commodity using simultaneous equation methods.
3. By using imaginary data perform set operations and represent in Venn
Diagram
4. By Selecting cricket team squad choose various combination of team of 11
and apply combination concepts.
5. Develop an Amortization Table for Loan Amount – EMI Calculation.
BOOKS FOR REFERENCE:
• Dr. Sancheti & Kapoor: Business Mathematics and Statistics, Sultan Chand
• G K Ranganath and T.V Narasimha Rao- Himalay publishing house
• K Ramachandra and Roopa -Quantitative Techniques for Business
Decisions HPH
• S Rajesh Raja et.,al. Quantitative method for business decisions –KPH
• Veen and Seema Business Mathematics and Statistics –IK international
Publications
• Saha: Mathematics for Cost Accountants, Central Publishers
• R.G. Saha & Others – Methods & Techniques for Business Decisions, VBH
• 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
Publisher

23
 University Grants Commission
ENVIRONMENTAL STUDIES
(COMPULSORY COURSE)
Course Credits No. of Hours per Week Total No. of Teaching Hours
2 3 45
Exam Duration: Formative assessment Semester end assessment
1 ½ Hrs Marks: 10 Marks:40
PEDAGOGY:
Classrooms Lecture, Group Discussion, Presentations, Case Studies,
Simulations, Field Work, Industrial Visit (where ever is required) etc.,
COURSE OBJECTIVE:
The course is designed to introduce students to the basic Quantitative skills you
will need to understand, analyse, and solve mathematical problems encountered
in business and finance, and in investment decision making.
COURSE OUTCOMES:
1. Students are able to Define the multidisciplinary approach and nature that
is for productivity of different ecosystems and ecological dynamics.,
sustaining of natural resources
2. Explain the current status of natural resources, habitats and biodiversity
3. Describe the types of environmental pollution and control measures.
Environmental policies and practices
4. Interpret the human development and environmental threats
5. Summarize the environmental ethics, values and environmental movements
in environmental conservation
SYLLABUS:
MODULE 1: Introduction to Environmental Studies 09 Hrs
Introduction to Environmental Studies: Multidisciplinary nature of
environmental studies, Scope and importance; Concept of sustainability and
sustainable development,
SDG Goals Ecosystem: Structure and function of ecosystem; Energy flow in an
ecosystem: food chains, food webs and ecological succession.
Terrestrial Ecosystems: Forest ecosystem, Grassland ecosystem, Desert
ecosystem, Aquatic ecosystems; ponds, streams, lakes, rivers, oceans, estuaries
MODULE 2: Natural Resources: Renewable and Non-Renewable
Resources: 13 Hrs
Land resources: Land-use and land cover change; Land degradation, Soil
erosion, and desertification.
Forest Resources: Types and scope; Deforestation: Causes and impacts due to
mining, dam building on environment, forests, biodiversity, and tribal
populations.
Water Recourses: Use and over-exploitation of surface and ground water,
floods, droughts, conflicts over water (international & interstate).
Energy resources: Renewable and non-renewable energy sources, use of
alternate energy sources, growing energy needs, case studies.
Biodiversity and Conservation: Levels of biological diversity: Genetic, species

24
and ecosystem diversity; Biogeographic zones of India Biodiversity patterns and
global biodiversity hot spots. India as a mega-biodiversity nation; Endangered
and endemic species of India.
Threats to biodiversity: Habitat loss, poaching of wildlife, manwildlife conflicts
with case studies, biological invasions; Conservation of biodiversity: In-situ and
Ex-situ conservation of biodiversity.
MODULE 3: Environmental pollution 13 Hrs

Environmental pollution: types, causes, effects and controls; Air, water, soil
and noise pollution, nuclear hazards and human health risks,
Solid waste; management and control measures of urban and industrial waste
with case studies.
Environmental Policies and Practices: Climate change, global warming,
ozone layer depletion, acid rain and impacts on human communities and
agriculture. Environment Laws: Environment Protection Act; Air (Prevention &
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 conflicts in
Indian context
MODULE 4: Human Communities and the Environment 10Hrs
Human Communities and the Environment: Human population growth:
Impacts on environment, human health and welfare. Resettlement and
rehabilitation of project affected persons; case studies.
Disaster management: floods, earthquake, cyclones and landslides with case
studies.
Environmental movements: Chipko, Silent valley, Bishnois of Rajasthan.
Environmental ethics: Ecological, economic, social, ethical, aesthetic and
Informational value. Role of Indian and other religions And cultures in
environmental conservation. Environmental communication and public
awareness, case studies - CNG vehicles in Delhi). Field work – Field report to
be submitted
BOOKS FOR REFERENCE:
• Bharucha, E. (2015). Textbook of Environmental Studies.
• Carson, R. (2002). Silent Spring. Houghton Mifflin Harcourt.
• Climate Change: Science and Politics. (2021). A Centre for Science and Environment
(CSE), Publication, New Delhi.
• Gadgil, M., and Guha, R. (1993). This Fissured Land: An Ecological History of
[Link]. of California Press.
• Gleeson, B. and Low, N. (eds.) (1999). Global Ethics and Environment, London,
Routledge.
• Groom, Martha J., Gary K. Meffe, and Carl Ronald Carroll. (2006). Principles
ofConservation Biology. Sunderland: Sinauer Associates.
• McCully, P. (1996). Rivers no more: the environmental effects of dams (pp. 29-64).
ZedBooks.
• McNeill, John R. (2000). Something New Under the Sun: An Environmental History
ofthe Twentieth Century.
• Nandini, N., Sunitha N., and Sucharita Tandon. (2019). A text book on Environmental

25
 Studies (AECC). Sapna Book House, Bengaluru.
• Odum, E.P., Odum, H.T. and Andrews, J. (1971). Fundamentals of Ecology.
Philadelphia: Saunders.
• Pepper, I.L, Gerba, C.P. and Brusseau, M.L. (2011). Environmental and
PollutionScience. Academic Press.
• Rajit Sengupta and Kiran Pandey. (2021). State of India’s Environment 2021: In
Figures. Centre Science and Environment.
• Raven, P.H., Hassenzahl, D.M. and Berg, L.R. (2012). Environment. 8th Edition.
JohnWiley & Sons.
• Rosencranz, A., Divan, S., and Noble, M. L. (2001). Environmental law and policy in
India.
• Sengupta, R. (2003). Ecology and economics: An approach to sustainable
[Link].
• Singh, J.S., Singh, S.P. and Gupta, S.R. (2014). Ecology, Environmental Science
andConservation. S. Chand Publishing, New Delhi.
• Sodhi, N.S., Gibson, L. and Raven, P.H. (Eds). (2013). Conservation Biology:
Voicesfrom the Tropics. John Wiley and Sons.
• Wilson, E. O. (2006). The Creation: An appeal to save life on Earth. New
York:Norton.
• World Commission on Environment and Development. (1987). Our Common
[Link] University Press.

Formative Assessment for Theory

Assessment type Marks
Sessional Tests 05
Attendance & Assignment 05
Total 10 marks
Formative Assessment as per SEP Guidelines

26
 Scheme of Examination

I/II Semester Examination (Semester),……..MONTH

….…YEAREnvironmental Science
Paper title: CC/CV: Environmental Studies

Duration: 1 x1/2 Hour Max. Marks: 40

Instruction: Answer all Sections
Section –A: Short answer Questions (5 x 2 = 10)
All questions are compulsory
1. (a).
(b).
(c).
(d).
(e).

Section – B: Medium Answer Questions (4 x 5 = 20)

Answer any FOUR questions.
2.
3.
4.
5.
6.
7.

Section – C: Long Answer Questions (1x 10 = 10)

Answer any ONE question.
8.
9.

Note: While drawing questions, all the units in the syllabus must be given equal weightage.

27
 Name of the Programme: Bachelor of Commerce B. Com (Regular)
Paper: COM 2.1
Name of the Course: Advanced Financial Accounting
Course Credits No. of Hours Per Total No. of Teaching
Week Hours
4 4 60
PEDAGOGY:
Classrooms Lecture, Group Discussion, Presentations, Case Studies, Simulations,
Field Work, Industrial Visit (where ever is required) etc.,
COURSE OBJECTIVES:
• To Gain a comprehensive understanding of accounting principles and
regulatory frameworks for Limited Liability Partnerships (LLPs), joint ventures,
and branch accounts.
• To develop the skills to apply advanced accounting techniques for handling
specialized accounting for foreign branches and departmental accounts.
COURSE OUTCOMES:
Upon successful completion of the course, the students will be able to
CO1: Understand the Concept and Regulatory Framework of LLPs.
CO2: Acquire essential skills and knowledge needed for proficiently handling joint
venture accounting in various business contexts.
CO3: Prepare and reconcile branch accounts to accurately reflect the financial
performance and position of a company's individual branches
CO 4: Comprehend and Apply Accounting Principles for Foreign Branches,
CO 5: Master the preparation and consolidation of departmental accounts to
enhance organizational financial analysis and decision-making.
SYLLABUS
MODULE 1: Accounting for Limited Liability Partnership 10 Hrs
Introduction – Meaning of LLP – Features of LLP – Merits and Demerits of LLP –
Difference between LLP and Company – Differences between LLP and Partnership
firm – Partners in LLP (Minimum no of partners, Designated partners, Eligibility) -
Conversion from firm to LLP – Conversion from Private Co to LLP – Conversion from
unlisted public company to LLP –Key aspects of LLP ACT 2008 & 2012 Books of
Accounts: Format and contents of Balance Sheet – Format and contents of Profit
and Loss A/c (simple problems)
MODULE 2: JOINT VENTURE ACCOUNT 12 Hrs
Introduction - Meaning, Definitions and Features of Joint Venture – Differences
between Joint Venture and Partnership - Accounting for Joint Ventures – Illustration
on Preparation of Joint Venture A/c, Joint Bank A/c and Co-Venturer’s A/c.
MODULE 3: DOMESTIC BRANCH ACCOUNTS 16 Hrs
Introduction – Meaning – Objectives – Types of Branches – Meaning and features of
Branches - Dependent Branches – Independent Branches – Foreign Branches –
Methods of Maintaining books of Accounts by Head office – Meaning & Feature of
Debtor system, Stock & Debtor System, Wholesale Branch System and Final Account
system – Supply of Goods at Cost Price & Invoice Price – Illustrations on preparation
of Dependent Branch A/c- (Debtor system) and Independent Branch A/c (Final
Account system with incorporating entries) in the books of Head Office
MODULE 4: FOREIGN BRANCH ACCOUNTS 10 Hrs
Introduction – Meaning & Objectives of Foreign branch – Features of Foreign Branch
– Currency rates – Current rate, average rate, weighted average rate, historic rates –

28
Methods of Exchange Rate Application – Temporal Method, All Current Method, Non-
current Method – concepts only
Accounting for Foreign Branch Accounts - Cumulative Translation Adjustment
Account (CTAA) – Illustration on Cumulative Translation Adjustment Account,
Branch Profit and Loss Account and Foreign Branch Account in the books of Head
Office.
MODULE 5: DEPARTMENTAL ACCOUNTS 12 Hrs
Introduction - Meaning - Advantages – Disadvantages - Method of Departmental
Accounting - Basis of allocation of common expenditure among various departments
- Types of Departments and Inter-Department Transfers at Cost price and Invoice
price – Illustrations on Preparation of Departmental Trading and Profit and Loss
Account including inter departmental transfers at Cost Price only (Vertical Format)
SKILL DEVELOPMENT ACTIVITIES
1. Describe the format and contents of the Profit and Loss Account and Balance
sheet for an LLP with an imaginary figure.
2. Create a detailed joint venture agreement for a hypothetical business
collaboration.
3. Identify any two MNC’s and figure out the methods of branch accounts
maintained by them.
4. Discuss the compliance requirements for foreign branches under local and
international regulations.
5. Draw a chart showing any 4 Indian MNC and its foreign branches.
6. Collect departmental accounts of any two Indian companies and comment.
7. Identify any two companies and describe the functions of different types of
departments within an organization
8. Any other activities, which are relevant to the course.
REFERENCE BOOKS:
• ICAI Study Materials on Principles & Practice of Accounting, Accounting and
Advanced Accounting.
• SP Iyengar (2005), Advanced Accounting, Sultan Chand & Sons, Vol. 1.
• Robert N Anthony, David Hawkins, Kenneth A. Merchant, (2017) Accounting:
Text and Cases, McGraw-Hill Education, 13th Edition.
• Charles T. Horngren and Donna Philbrick, (2013) Introduction to Financial
Accounting, Pearson Education, 11th Edition.
• J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper
Backs, New Delhi, 32nd Edition.
• S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas
Publishing House, New Delhi, 6th Edition.
• B.S. Raman (2008), Financial Accounting Vol. I & II, United Publishers &
Distributors ● Compendium of Statements and Standards of Accounting. The
Institute of Chartered Accountants of India, New Delhi. Note: Latest edition of
textbooks and reference Books may be used

29
 Name of the Programme: Bachelor of Commerce B. Com (Regular)
Paper: COM-2.2
Name of the Course: Modern Banking
Course Credits No. of Hours Per Week Total No. of Teaching
Hours
4 4 60
PEDAGOGY:
Classrooms Lecture, Group Discussion, Presentations, Case Studies,
Simulations, Field Work, Industrial Visit (where ever is required) etc.,
COURSE OBJECTIVES:
• To analyse and synthesize the historical development, regulatory
evolution, and contemporary challenges of banking in India, integrating
perspectives from commercial banking functions, negotiable instruments,
digital banking advancements, and ethical considerations.
• To apply theoretical knowledge of banking regulations, operational
functions of commercial banks, digital banking technologies, and ethical
frameworks to critically evaluate and propose solutions to complex
banking scenarios, fostering informed decision-making and ethical
leadership in the financial sector.
COURSE OUTCOMES:
Upon successful completion of the course, the students will be able to
CO 1: demonstrate a comprehensive understanding of the origins, evolution,
and regulatory framework of banking in India.
CO 2: demonstrate a thorough understanding of the diverse roles and functions
of commercial banks.
CO 3: demonstrate a comprehensive understanding the applications of
negotiable instruments in practical banking scenario.
CO 4: acquire a comprehensive understanding of digital banking and enabling
them to critically assess and navigate the digital banking landscape effectively.
CO 5: demonstrate a deep understanding of business ethics in banking.
SYLLABUS
MODULE 1: EVOLUTION ON BANKING 12 Hrs
Origine of Bank – Meaning and Definition of Banks – Features of Bank -
Evolution of Banking in India – Stages in Evolution of Banking in India –
Structure of Indian Banking System - Reserve Bank of India (RBI) - Role &
Importance of RBI - Functions of RBI – Monetary Policy Tools (Repo Rate,
Reverse Repo Rate, CRR & SLR) – Banking Regulation Act – Prompt Corrective
Action (PCA).
MODULE 2: TYPES OF BANKS & BANKER – CUSTOMER RELATIONSHIP 14 Hrs
Meaning, Role and Functions of Commercial Banks (Private Sector Bank, Public
Sector Bank, Reginal Rural Bank & Foreign Banks) – Co-operative Banks (State
and Urban Co-operative Banks) – Schedule and Non – Schedule Banks –
Payment Banks – Small Finance Banks – Development Banks.
Banker and Customer Relationship – Meaning of Banker and customer –
General Relationship – Special Relationship – Termination of Banker – Customer
Relationship.
MODULE 3: NEGOTIABLE INSTRUMENTS AND ENDORSEMENT 10 Hrs

30
Definition, meaning and characteristics of Promissory note, Bill of Exchange
and Cheque - Types of Cheques - Bearer, Order and Crossed - Types of Crossing-
General and Special. Check truncation system, Endorsement - Definition and
meaning of endorsement - Types of endorsement - Blank, Full or Special,
Restrictive, Partial, Conditional, Sans Recourse, Facultative.
MODULE 4: DIGITAL BANKING SERVICES 14 Hrs
Meaning, Definition and Scope of Digital Banking – Evolution from traditional
to digital banking – Advantages of Digital Banking - Digital Banking Services
(Internet Banking, Mobile Banking, Card Payments, UPI, ATMs) - Digital Funds
Transfer (NEFT, IMPS, RTGS) – Mobile Wallets & Payment Apps (Paytm, Google
Pay, Apple Pay, Merchant payments) – Contactless Payment – Nature and
concepts of Blockchain technology (BC) and Artificial Intelligence (AI) in Banking
MODULE 5: ETHICS IN BANKING 10 Hrs
Introduction to Business Ethics in Banking – Meaning of Business Ethics & its
importance in Banking – Ethical Issues in Banking - Regulatory framework for
banking ethics: RBI guidelines, SEBI regulations, and international standards
(e.g., Basel Committee principles) - Ethical Leadership and Culture in Banking
- Impact of technology on ethical practices in Banking operations.
SKILL DEVELOPMENT ACTIVITIES
1. Prepare a detailed timeline or infographic depicting the major milestones
in the evolution of Indian banking.
2. Create a comparative chart or report highlighting Commercial,
Cooperative Sectors and Scheduled & Non-schedule banks roles,
functions, regulatory frameworks, and market presence.
3. Hands-on practice in identifying and filling out various types of cheques
(bearer, order, and crossed.
4. List out any two cybersecurity threats in digital banking and give your
conclusion.
5. Discuss any two case studies on banking ethical dilemmas.
6. Any other activities, which are relevant to the course.
REFERENCE BOOKS:
• Banking and Financial Services in India" by H.R. Machiraju.
• Modern Banking" by Shelagh Hefferman and Casu Barbara
• "Bank Management and Financial Services" by Peter S. Rose and Sylvia
C. Hudgins
• Digital Banking: Enhancing Customer Experience, Improving Competitive
Advantage" by Tolga Tavlas
• "Indian Financial System" by M.Y. Khan
• "Banking Regulation Act" by Taxmann
• "Banking Awareness" by Arihant Experts
• "Introduction to Banking" by Barbara Casu, Claudia Girardone, and
Philip Molyneux.

31
 Name of the Program: Bachelor of Commerce (B. Com)
Course Code: COM- 2.3
Name of the Course: Human Resource Management
Course Credits No. of Hours per Week Total No. of Teaching Hours

4 4 60
PEDAGOGY:
Classrooms Lecture, Group Discussion, Presentations, Case Studies, Simulations,
Field Work, Industrial Visit (where ever is required) etc.,
COURSE OBJECTIVES:
• To provide a comprehensive understanding of human resources as a vital form of
capital in the modern corporate era, encompassing the recruitment process,
performance evaluation, and ethical practices within organizations.
• To equip students with knowledge about the latest trends in Human Capital
Management, enabling them to analyse changes in the job market and prepare
accordingly.
COURSE OUTCOMES:
On successful completion of the course, the students’ will be able to
CO1: Provides an outlook of the importance of Human resource in the modern
corporate era.
CO2: Provides complete insight about the recruitment process in any organization.
CO3: give an insight about the concept of evaluation of any employee based
on his performance.
CO4: The latest trends in the Human Resource Management which would help
students to analyses the changes in job market and get ready accordingly.
CO5: Provide the ethical value of jobs and ethical practices in the organization.
SYLLABUS
MODULE 1: PERSPECTIVES IN HUMAN RESOURCE MANAGEMENT 12 Hrs

Evolution of Human Resource Management, Meaning an Definition of Human

Resource Management – Importance of Human Resource Management –
Challenges in sourcing right candidates -Role of Human Resource Manager – Inclusive
growth and affirmative action, Human Resource Policies – Human Resource Accounting
and audit.
MODULE 2: JOB ANALYSIS: RECRUITMENT, SELECTION, TRAINING &
DEVELOPMENT 16 Hrs
Dynamics of Employee-Management relationship, Talent Management, Talent
Acquisition, Job Analysis: Job Description vs. Job Specification, Methods of Collecting Job
Analysis Information; Role of Recruitment and Selection, Recruitment Policy, External
and Internal Sources of Recruiting - Merits and Demerits, Selection Process and Types
of Interview – Orientation and induction-Training and Development; the Steps in
Training Process; Career and Succession Planning: Career Stages, Career
Development, Career Management Succession Planning; Case Discussion on Succession
Planning
MODULE 3: PERFORMANCE EVALUATION AND CONTROL PROCESS 14Hrs

32
Nature and Methods of performance evaluation – Feedback – Industry practices.
Promotion, Demotion, Transfer and Separation – Implication of job change. The
control process – Importance – Methods – Requirement of effective control systems
grievances – Causes – Implications – Redressal methods.
Outsourcing and its HR Dimensions; Human Resource Planning and Downsizing:
Voluntary Redundancy and Ways of Downsizing, Importance of Bench Marking
MODULE 4: EMERGING TRENDS IN CORPORATE STRUCTURE 10 Hrs
Emerging Trends in Corporate Structure, Strategy and Culture - Impact of
Technology on Organizational design - Mechanistic Vs Adoptive Structures -
Formal and Informal Organisation. Comparative Management Styles and
approaches – World Management Vs Japanese Management Practices,
International Human Resource Management – Role of technology in Human
Resource Management
MODULE 5: ETHICS IN HUMAN RESOURCE MANAGEMENT. 08 Hrs
Ethics in HRM- Unfair employee benefits and compensation Plans, Discriminatory
practices based on gender, race, disability, age and other aspects. Unfair recruitment
practices, Wrong communications in groups, Unethical accounting of salary and
perquisites, Conflict of interest in the organization
SKILL DEVELOPMENT
• Create a job profile and draft the steps to be followed in recruiting a suitable person
for that job so created by you.
• Create a succession plan for the position of CEO/CFO of a company.
• Develop a concept of Mock interview in your organization to plan for the steps in
recruiting. Prepare a clear chart showing all the steps of recruitment.
• Design the roles and responsibilities of a HR manager
• Visit any company and identify the best ethical practices followed by them, prepare a
report and submit.
BOOKS FOR REFERENCE
1. Dr. K Aswathappa -Human resource Management Tata Mcgraw Hills
2. Shashi K Gupta and Rosy Joshi Human Resource Management
3. Managing Human Resources by Wayne F Cascio
4. Subba Rao Human resource management-HPH
5. K Ramachandra and et.,al. Human Resource Management HPH
6. Rekha and Vibha Human Resource management VB

33
 Name of the Program: Bachelor of Commerce ([Link].)
Course Code: COM-2.4
Name of the Course: Business Data Analysis

Course Credits No. of Hours per Week Total No. of Teaching

Hours
4 4 60

PEDAGOGY:
Classrooms Lecture, Group Discussion, Presentations, Case Studies, Simulations,
Field Work, Industrial Visit (where ever is required) etc.,
COURSE OBJECTIVES:
To familiarize the students with various Statistical Data Analysis tools that can be
used for effective decision making. Emphasis will be on the application of the
concepts learnt to various managerial situations
COURSE OUTCOMES:
CO1: After successful completion of the course students will be able to summarize
and analyze statistical data to solve practical business-related problems.
CO2: After successful completion of the course students will be able to interpret the
relevance of statistical findings for business problem solving and decision making.
CO3: Developing critical thinking skills to select and apply the appropriate measure
of central tendency based on the nature and distribution of data, ensuring accurate
interpretation and decision-making.
CO4: Ability to apply correlation and regression analysis to various business
problems, such as forecasting sales, understanding customer behaviour, optimizing
marketing strategies, and analyzing financial data.
CO5: Effectively communicating time series analysis findings and forecasting results
to stakeholders, including non-technical audiences, to support strategic planning
and decision-making in business contexts.
SYLLABUS:

MODULE 1: INTRODUCTION TO STATISTICS 10 Hrs

Introduction, Meaning, Definitions, Features, Objectives, Functions, Importance and
Limitations of Statistics -Important terminologies in Statistics – Data, Raw Data,
Primary Data, Secondary Data, Population, Census, Survey, Sample Survey,
Sampling, Parameter, Unit, Variable, Attribute, Frequency, Seriation,.- Individual,
discrete and continuous. Classification of Data-Requisites of Good Classification of
Data.-Types of Classification – Quantitative and Qualitative Classification (Concepts
only)
MODULE 2: TABULATION AND PRESENTATION OF DATA 14 Hrs
Types of Presentation of Data – Textual Presentation, Tabular Presentation, One-way
Table-Important terminologies – Variable, Quantitative Variable, Qualitative
Variable, Discrete Variable, Continuous Variable, Dependent Variable, Independent
Variable, Frequency, Class Interval, Tally Bar. Diagrammatic and Graphical
Presentation, Rules for Construction of Diagrams and Graphs. Types of Diagrams –
One Dimensional Simple Bar Diagram, Sub-divided Bar Diagram, Multiple Bar
Diagram, Percentage Bar Diagram – Two-Dimensional Diagram – Pie Chart, Graphs

34
MODULE 3: MEASURES OF CENTRAL TENDENCY & DISPERSION 14 Hrs
Meaning and Objectives of Measures of Tendency- Definition of Central Tendency-
Requisites of an Ideal Average, -Types of Averages--Arithmetic Mean-Median-Mode
(Direct method only) Empirical Relation between Mean, Median & Mode-Graphical
Representation of Median & Mode-Ogive Curves-Histogram- Problems-Meaning of
Dispersion-Standard Deviation, Co-efficient of Variation-Problems
MODULE 4: CORRELATION & REGRESSION ANALYSIS 12 Hrs

Correlation: Meaning and Definition - Uses – Types – Karl Pearson’s coefficient of

correlation – probable error – Spearman’s Rank Correlation Coefficient. Regression:
Meaning, Uses, Regression lines, Regression Equations. Correlation Coefficient
through Regression Coefficient
MODULE 5: TIME SERIES 10 Hrs
Introduction – Meaning – Uses –Components of Time Series –Methods of Trends-
Method of Moving Averages Method of Curve Fitting by the Principle of Least Squares
- Fitting a straight-line trend by the method of least squares and Computation of
Trend Values (when ∑X = 0) including Graphical presentation of trend values –
Problems.
SKILL DEVELOPMENT
1. Collect data from at least 5 friends about their monthly expenditure on Mobile
Recharge, Cosmetics, Chats and Other Expenses and present the same in a
Tabular Form
2. Collect data from at least 5 friends about the percentage of marks obtained in
SSLC and PUC and present the same in a Bar Diagram Form
3. Collect data about marks scored in Accountancy in PUC from at least 30
students of your class and calculate Arithmetic Mean
4. Collect the data about the age of at least 10 married couples and compute
correlation coefficient
5. Collect the turnover of a company for 7 years and predict the sales of 8th year
by using method of least square
BOOKS FOR REFERENCE:
• Anand Sharma : Statistics For Management, HPH
• S P Gupta: Statistical Methods- Sultan Chand, Delhi
• D.P Apte ; Statistical Tools for Managers.
• Dr. B N Gupta: Statistics (Sahityta Bhavan), Agra.
• S.C Gupta: Business Statistics, HPH
• N.V.R Naidu : Operation Research I.K. International Publishers
• Ellahance : Statistical Methods, Kitab Mehel.
• Sanchethi and Kapoor: Business Mathematics, Sultan Chand
• Veerachamy: Operation Research I.K. International Publishers
• 10. S. Jayashankar: Quantitative Techniques for Management

35
 Name of the Programme: Bachelor of Commerce [Link] (Regular)
Paper: Job Skill -1 CF TP
Name of the Course: Computer Fundamentals With Tally Prime (CFTP)
Course Credits No. of Hours Per Total No. of Teaching Hours
Week
2 3 45
PEDAGOGY:
Classrooms Lecture, Group Discussion, Presentations, Case Studies, Simulations,
Field Work, Industrial Visit (where ever is required) etc.,
COURSE OBJECTIVES:
The Subject Computer Accounting- tally prime typically aims to introduce students to the
fundamentals of computerized accounting skills with practical business applications,
focusing on how accounting information is recorded in Tally prime.
COURSE OUTCOMES:
Upon successful completion of the course, the students will be able to
CO:1 Explain fundamental concepts of computers, including hardware, software, and their
interactions
CO:2 Develop professional-quality documents using various formatting techniques
including font styles, sizes, and colors and organize spreadsheets, including creating,
editing, and formatting worksheets
CO:3 Setting up new company profiles, configuring financial years, and managing multiple
company data within Tally Prime.
CO:4 Entering various types of transactions such as sales, purchases, receipts, payments,
journal entries, etc., accurately into Tally Prime
CO:5 Understanding how to configure and manage GST (Goods and Services Tax)
compliance within Tally Prime for businesses operating in regions where GST is
applicable.
SYLLABUS
Module 1: Fundamentals of computer and Operating System 8 Hrs
Meaning, Hardware & Software, Functions of Computer System (Input, Processing,
Output, Storage) Parts of Computer System (Motherboard, CPU, Memory, Power
Supply, Hard Disk,)
Introduction to Windows Operating System-Introduction- Working with windows-
Creating Folders - Copying Files or Folders -Deleting Files or Folders - Renaming
Files or Folders-Windows Desktop
Module 2: Office management tools 10 Hrs
Ms-Word: Introduction- Components of Ms-Word- New, Open, Close, Save, Save As
-Formatting Text: Font Size, Font Style - Font Color, Use the Bold, Italic, and
Underline- Printing -Page Setup, setting margins - Print Preview, Print
Ms-Excel: Introduction to Excel interface -Understanding rows and columns,
Naming Cells - Working with excel workbook and sheets-Formatting excel work
book-New, Open, Close, Save, Save As -Formatting Text: Font Size, Font Style - Font
Color, Use the Bold, Italic, and Underline - Wrap text, Merge and Centre- Currency,
Accounting and other formats - Modifying Columns, Rows & Cells- Sort and filtering
data-Inserting Column, Pie chart etc
Module 3: Introduction to Tally Prime and Transactions in Tally 15 Hrs
Introduction to Tally Prime - Downloading & Installation of Tally Prime -Company
Creation - Getting Started with Tally Prime o Shut a Company - Select a Company o
Alter Company Details - Company Features and Configurations-

36
Chart of Accounts -Ledger Creation -Group Creation - Deletion of Ledgers and
Group -Creating Inventory Masters- Creation of Stock Group -Creation of Units of
Measure -Creation of Stock Item - Creation of Godown -Stock Category
Introduction to Vouchers in Tally Prime - Components of Voucher Entry Screen
- Accounting Voucher - Basic Vouchers: Receipt, Payment, Contra, Sales, Purchase,
Journal, - Credit Note, & Debit Note - Voucher Alteration & Deletion - Non-
Accounting Vouchers - Voucher Type - Double & Single Mode Voucher Entry
Inventory Vouchers - Basic Voucher: Stock Transfer, Manufacturing, Physical Stock
Voucher - Accounts Voucher with Inventory Transactions -Invoice & Voucher Entry
Mode - Inventory Linked Accounts Ledger
Module 4: TDS and GST in Tally Prime 12 Hrs
TDS – Enable TDS in Tally Prime – Recording TDS Transactions in Tally Prime,
Accounting for Expenses and deducting – Reversal of with TDS in Tally Prime – TDS
at Lower Rate and Zero Rate in Tally Prime – TDS Deduction for Interest Payable –
TDS on Advance Payment in Tally Prime. Goods and Services Tax (GST) -
Introduction to GST& its Terminology - Tax Rate Structure & Setup in Tally Prime -
Invoicing in GST (Goods & Services) - Input Credit Mechanism, GST Adjustment -
Return Filing using Tally Prime - E-Way Bill in GST
SKILL DEVELOPMENT- Lab Activities
1. Create different type of Charts using imaginary Figures in Ms-Excel
2. Create a company with imaginary figures
3. Generate different types of vouchers
4. Record TDS Transaction
5. Generate E-Way Bill
6. Any other activities, which are relevant to the course.
BOOKS FOR REFERENCE:
1. Computer Fundamentals and Office Automation by Dr. Santosh Kumar Miri-
I I P Iterative International Publishers
2. Computer Fundamentals and Office Tools : C. Divya, E. Murali Mohan
Reddy, K.V.V. Murali Someswara Rao, Neelima Ramireddi, HPH
3. Learn Tally Prime With GST Book by Gaurav Agrawal
4. Tally Prime (Including GST) course By ACCA Amarjit Kaur
5. Learn Tally Prime with All New Features 4/E By Rajesh Chheda
6. Mastering Tally PRIME: Training, Certification & Job Paperback – by Asok K
Nadhani
7. Tally Essentials from Tally Solutions

37
 Name of the Programme: Bachelor of Commerce [Link] (Regular)
Paper: COM 3.1
Name of the Course: Corporate Accounting
Course Credits No. of Hours Per Week Total No. of Teaching
Hours
4 4 60
PEDAGOGY:
Classrooms Lecture, Group Discussion, Presentations, Case Studies, Simulations,
Field Work, Industrial Visit (where ever is required) etc.,
COURSE OBJECTIVES:
• To apply underwriting principles, comply with SEBI regulations, and prepare
debenture redemption accounts and financial statements as per Schedule III.
• To assess share values using valuation methods, develop financial statements
under Schedule III compliance, and understand and apply buyback and bonus
issues, analyzing legal frameworks and accounting for transactions.
COURSE OUTCOMES:
Upon successful completion of the course, the students will be able to
CO.1 Apply underwriting principles and comply with SEBI regulations.
CO.2 Prepare debenture redemption accounts and financial statements as per
Schedule III.
CO.3 Assess share values using valuation methods.
CO.4 Develop financial statements under Schedule III compliance.
CO.5 Understand and apply buyback and bonus issues, analyze the legal
framework, determine methods, and account for transactions.
SYLLABUS
MODULE 1: REDEMPTION OF DEBENTURES 12 Hrs
Introduction – Overview of Redemption of Debentures – Meaning, Importance and
Objectives of Redemption - Methods of Redemptions, (Redemption Out of Profit,
Redemption Out of Capital, Redemption by Payment in Lump Sum, Redemption by
Instalments, Redemption by Purchase in the Open Market-Concepts only) - Key
Financial Adjustments in Redemption (Provision for Premium on Redemption of
Debentures, Treatment of Unamortized Debenture Discount or Premium-Concepts
only) - Accounting for Redemption of Debentures under sinking fund method-
Journal Entries & Ledger Accounts - Preparation of Financial Statements Post-
Redemption as per Schedule III to Companies Act2013. Illustration only on sinking
fund method.
MODULE 2: UNDERWRITING OF SHARES 12 Hrs
Introduction - Meaning and Definition of Underwriting - Importance of Underwriting
in Raising Capital - Types of Underwriting: Firm Underwriting, Conditional
Underwriting, and Sub-Underwriting - Role of Underwriters in Capital Markets -
Ethical Practices in Underwriting - Key Clauses in Underwriting Agreements - SEBI
Guidelines on Commission Rates and Responsibilities - Calculation of Liabilities and
Commission: Gross Liability and Net Liability, Marked Applications and Unmarked
Applications, Proportionate Liability in Syndicated Underwriting - Accounting for

38
Underwriting: Treatment of Underwriting Commission in the Company’s Books &
Settlement between parties-Underwriters’ Accounts-Illustrations.
MODULE 3: VALUATION OF SHARES 12 Hrs
Introduction – Meaning and need for valuation of shares - Factors affecting value of
shares - Methods of share valuation – Illustration on Intrinsic Value Method, Yield
Method, Earning Capacity Method and Fair Value Method.
Rights Issue and Valuation of Rights Issue, Valuation of Warrants-Australian Model-
Shivaraman-Krishnan Model (Theory only)
MODULE 4: COMPANIES FINAL ACCOUNT AS PER COMPANIES ACT 2013 –
SCHEDULE III 14 Hrs
Statutory Provisions regarding preparation of financial statements of companies as
per schedule III of companies act,2013 – List of the companies follow Schedule III of
companies Act 2013 - Preparation of Statement of profit and loss and Balance Sheet,
Illustrations
MODULE 5: CAPITAL RESTRUCTURING 10 Hrs
A. Buyback of shares – Meaning, Objectives & Legal framework for buyback under
the Companies Act, 2013 - Methods of Buyback (Open market purchase, Tender
offer, Direct negotiation /Targeted Buyback, Buyback through book-building
process - Accounting Treatment of buyback in the company’s books. (Illustration)
B. Bonus Issue – Meaning, Definitions, Difference between Bonus Issue and Rights
Issue, Reasons for issuing bonus shares, Advantages and disadvantages for the
company and shareholders - Legal Framework, Relevant provisions of the
Companies Act, 2013, SEBI Guidelines on Bonus Issues - Types of Bonus Issues
(Capitalization of Reserves & Bonus Issues out of Free Reserves vs. Capital Reserves)
- Sources of Financing Bonus Issues (Accumulated profits, free reserves, or
securities premium account) -Concepts only
SKILL DEVELOPMENT ACTIVITIES
1. Draft a report on SEBI underwriting regulations, compliance, and disclosure
norms.
2. Analyze a redemption scenario, prepare journal entries, ledger accounts, and
post-redemption financial statements.
3. Discuss how market conditions, company performance, and industry trends
influence share valuation with real-world examples as per latest models.
4. Compare financial statement formats under Schedule III vs. Indian GAAP and
analyze the impacts on reporting.
5. Describe the impact analysis of the buyback on the retained earnings and
reserves.
6. Analyze how this buyback of shares would affect the company’s Earnings Per
Share (EPS).
7. Evaluate the pros and cons of buyback and bonus issue actions for companies
and shareholders.
8. AI tool and software Intervention for valuation of shares.
9. Any other activities, which are relevant to the course.

39
REFERENCE BOOKS:
• Corporate Accounting by S. N. Maheshwari and S. K. Maheshwari (Vikas
Publishing House, 2022, 13th Edition)
• Corporate Accounting by M. C. Shukla, T. S. Grewal, and S. C. Gupta (S.
Chand Publishing, 2022, 12th Edition)
• Advanced Accountancy by Dr. S. K. Bhattacharya and Dr. John N. Sinha
(Prentice Hall India, 2022, 13th Edition)
• Corporate Accounting by R. L. Gupta and V. K. Gupta (Sultan Chand & Sons,
2022, 12th Edition)
• Financial Accounting for Management: An Analytical Perspective by Dr. Sanjay
Dey (McGraw Hill Education, 2023, 3rd Edition)
• Corporate Accounting by Tulsian P. C. (S. Chand Publishing, 2023, 4th
Edition)
• Modern Advanced Accounting by William H. Beaver (McGraw-Hill Education,
2023, 8th Edition)
• Corporate Accounting: Theory and Practice by A. K. Bhattacharyya (Pearson
Education, 2022, 11th Edition)
• Principles of Corporate Finance by Richard A. Brealey, Stewart C. Myers, and
Franklin Allen (McGraw-Hill Education, 2023, 13th Edition)

40
 Name of the Programme: Bachelor of Commerce [Link] (Regular)
Paper: COM 3.2
Name of the Course: Financial Management
Course Credits No. of Hours Per Week Total No. of Teaching
Hours
4 4 60
PEDAGOGY:
Classrooms Lecture, Group Discussion, Presentations, Case Studies, Simulations,
Field Work, Industrial Visit (where ever is required) etc.,
COURSE OBJECTIVES:
• To provide students with a comprehensive understanding of financial
management principles and the ability to evaluate and apply various sources
of finance to meet organizational goals.
• To equip students with the skills to analyse and make informed decisions on
capital structure, investment opportunities, and dividend policies using
relevant financial models and techniques.
COURSE OUTCOMES:
Upon successful completion of the course, the students will be able to
CO.1 Understand the fundamental concepts and functions of financial
management, as well as various sources of finance.
CO.2 Apply the concepts of the time value of money to calculate the future and
present values of cash flows.
CO.3 Analyse capital structure decisions using EBIT-EPS analysis and leverage
concepts, and assess the impact of operating and financial leverage on a firm's
profitability.
CO.4 Evaluate investment opportunities using capital budgeting techniques,
including both traditional and discounted cash flow methods.
CO.5 Understand and apply various dividend theories and models, such as Walter’s
Model, Gordon’s Model, and the Miller-Modigliani Hypothesis, to analyse and
make informed decisions regarding a firm’s dividend policy.
SYLLABUS
MODULE 1: OVERVIEW OF FINANCIAL MANAGEMENT 14Hrs
Introduction –Meaning of Finance, Finance Function, Objectives of Finance function,
Organization of Finance function -Meaning and definition of Financial Management;
Goals of Financial Management, Scope of Financial Management, Functions of
Financial Management, Role of Finance manager in India- Financial planning- Steps
in financial Planning – Principles of a sound financial plan and Factors affecting
financial plan, Financial analyst-Role of Financial analyst. (Only Concept).
Sources of Finance -Introduction to Sources of Finance - Internal vs. External
Sources of Finance - Short-term Sources of Finance - Long-term Sources of Finance
– Medium Term Sources of Finance –Equity Finance – Debt Financing - Venture
Capital and Private Equity - Government Grants and Subsidies - Angel Investors –
Crowdfunding (Only Concept).
MODULE 2: TIME VALUE OF MONEY 10Hrs

41
Introduction – Meaning of time value of money-time preference of money- Techniques
of time value of money: Compounding Technique-Future value of Single flow,
Multiple flow and Annuity -Discounting Technique-Present value of Single flow,
Multiple flow – and Annuity. Doubling Period- Rule 69 and 72.
MODULE 3: FINANCIAL DECISIONS 12 Hrs
Introduction-Meaning and Definition of Capital Structure, Factors determining the
Capital Structure, Concept of Optimum Capital Structure, EBIT-EPS Analysis-
Illustrations. Leverages: Meaning and Definition, Types of Leverages- Operating
Leverage, Financial Leverage and Combined Leverages. Illustrations.
MODULE 4: INVESTMENT DECISIONS 12 Hrs
Introduction-Meaning and Definition of Capital Budgeting, Features, Significance –
Steps in Capital Budgeting Process. Techniques of Capital budgeting: Traditional
Methods – Pay Back Period, and Accounting Rate of Return – DCF Methods: Net
Present Value- Internal Rate of Return and Profitability Index- Illustrations
MODULE 5: DIVIDEND DECISIONS AND THEORIES 12Hrs
Introduction - Dividend Decisions - Meaning - Types of Dividends – Types of
Dividends Polices – Significance of Stable Dividend Policy - Determinants of Dividend
Policy - Dividend Theories - Theories of Relevance – Walter’s Model and Gordon’s
Model –Illustrations
SKILL DEVELOPMENT ACTIVITIES
1. Visit the Finance Department of any organization and collect and record the
Functions and Responsibilities of Finance Manager.
2. As a finance manager of a company advice the management in designing an
appropriate Capital Structure.
3. Evaluate a capital investment proposal by using NPV method with imaginary
figures.
4. Illustrate with imaginary figures the compounding and discounting techniques
of time value of money.
5. Choose a publicly listed company with available financial data, including
dividend history and examine the company’s recent dividend payments, type
of dividends issued (cash, stock, etc.), and any changes in the dividend policy
over the past five years.
6. AI tools and software intervention for Investment analysis.
7. Any other activities, which are relevant to the course.
REFERENCE BOOKS:
• I M Pandey, Financial management, Vikas publications, New Delhi.
• Abrish Gupta, Financial management, Pearson.
• Khan & Jain, Basic Financial Management, TMH, New Delhi.
• S N Maheshwari, Principles of Financial Management, Sulthan Chand & Sons,
New Delhi.
• Chandra & Chandra D Bose, Fundamentals of Financial Management, PHI, New
Delhi.
• [Link], Financial Management, Himalaya Publishing House, New Delhi.
• Ravi M Kishore, Financial Management, Taxman Publications

42
• Prasanna Chandra, Financial Management, Theory and Practice, Tata McGraw
Hill.
• [Link].

43
 Name of the Programme : Bachelor of Commerce [Link] (Regular)
Paper: COM - 3.3
Name of the Course: COST ACCOUNTING

Course Credits No. of Hours Per Week Total No. of Teaching

Hours
4 4 60
PEDAGOGY:
Class rooms Lecture, Group Discussion, Presentations, Case Studies, Simulations,
Field Work, Industrial Visit etc.,

COURSE OBJECTIVES:
• To equip students with a comprehensive understanding of cost accounting
principles, enabling them to prepare accurate cost sheets, tenders, and
manage costs related to materials, labor and overheads through effective
control techniques and pricing methods.
• To develop students' practical skills in applying job and batch costing
techniques, ensuring they can accurately estimate, analyze, and manage costs
in various Manufacturing and business scenarios.
COURSE OUTCOMES:
Upon successful completion of the course, the students will be able to

CO.1 Understand the fundamental concepts of cost accounting, including

preparation of cost sheet, tenders and Quotations.
CO.2 Implement effective material control techniques, including inventory
management, stock level setting, EOQ calculation, and material pricing
using various methods.
CO.3 Analyse and control labour costs, including time-keeping, payroll
procedures, handling idle time and overtime, and applying different wage
payment methods and incentive schemes.
CO.4 Manage overhead costs by executing allocation, apportionment, and
absorption techniques, and accurately calculate overheads using methods
like the machine hour rate.
CO.5 Apply job and batch costing techniques to prepare detailed cost sheets,
enabling Accurate cost estimation and analysis in manufacturing scenarios.
SYLLABUS
MODULE 1: INTRODUCTION TO COST ACCOUNTING 14 Hrs

44
Cost Accounting – Meaning & Definition of Cost, Costing and Cost Accounting –
Features – Objectives – Functions – Scope –Advantages and Limitations -
Installation of Costing System - Essentials of a good cost accounting system-
Difference between Cost Accounting and Financial Accounting – Cost Concepts–
Methods and Techniques of Cost Accounting–Classification of Cost-Elements of
Cost – Cost Sheet – Meaning - Cost Heads in a Cost Sheet-Presentation of Costing
Information in Cost Sheet – Illustrations on Cost Sheet, Tenders and Quotation.
MODULE 2: MATERIAL COST 12 Hrs
Materials: Meaning, Importance and Types of Materials – Direct and Indirect
Material – Materials Control – Inventory Control-Techniques of Inventory Control:
Economic Order Quantity (EOQ), ABC Analysis and VED Analysis – JIT-
Procurement - Procedure for procurement of materials and documentation involved
in materials accounting – Material Storage – Duties of Store keeper. Stock Levels –
Material Issues – Pricing of Material Issues–M e t h o d s – F I F O , W e i g h t e d
A v e r a g e P r i c e a n d S t a n d a r d p r i c e M e t h o d s . Preparation of Stores Ledger
Account–Illustrations on Stock Level Setting and EOQ and Stores Ledger.
MODULE 3: EMPLOYEE COST 12 Hrs
Introduction– Employee Cost / Labour Cost –Types of Labour Cost – Labour Cost
Control –Time Keeping – Time Booking – Pay roll Procedure – Preparation of Pay roll
– Idle Time Causes-Treatment of Normal and Abnormal Idle Time - Over Time
Causes and Treatment - Labour Turnover – Meaning –Causes, Effects and
Measures –Labour Cost Reporting - Methods of Wage Payment - Time Rate System
and Piece Rate System – Incentive Schemes – Halsey Plan-Rowan Plan – Labour
Hourly Rate- Illustrations on wage payment methods and incentive plans.
MODULE 4: OVERHEAD COST 12 Hrs
Introduction - Meaning and Classification of Overheads - Accounting and Control
of Manufacturing Overheads - Estimation and Collection - Cost Allocation–
Apportionment– Re-apportionment. Absorption of Manufacturing and Service
Overheads – Treatment of Over and Under absorption of Overheads Methods of
Absorption – Machine Hour Rate- Distribution of Overheads – Types of Distribution
– Primary and Secondary Distribution – Types of Secondary Distribution - Repeated
& Simultaneous Equation method. Reporting of Overhead Costs - Statement of
Overhead Distribution Summary. Illustrations on MHR and Overhead Distribution
MODULE 5: REPORTING OF COST 10 Hrs
Cost Accounting Standards (CAS 1 to CAS 24) – Cost Book Keeping - Integrated
Accounting System. (Theory only)
SKILL DEVELOPMENT ACTIVITIES
1. Visit any Manufacturing entity, collect the method of inventory valuation
adopted & procedure involved in procuring inventory.
2. Draw the format of five documents used for material accounting
3. Prepare dummy Pay roll with imaginary figures.
4. Visit any large – scale organization, identify the techniques used for
controlling, administrative, Selling & distribution overheads.

45
5. Visit any manufacturing entity and collect the cost date and prepare the cost
sheet.
Any other activities, which are relevant to the course any other activities, which
are relevant to the course.
REFERENCE BOOKS:
• M.N. Arora: Cost Accounting – Principles and Practice, Publisher: Vikas
Publishing House.
• S.P. Jain and K.L. Narang: Cost Accounting: Principles and Methods,
Publisher: Kalyani Publishers
• S.N. Maheshwari and S.N. Mittal: Cost Accounting: Theory and Problems,
Publisher: Sultan Chand & Sons.
• M.C. Shukla, M.P. Gupta, and T.S. Grewal: Cost Accounting, Publisher: S.
Chand & Company Ltd.
• Charles T. Horngren, Srikant M, Datar, Madhav V. Rajan, Cost
Accounting: A Managerial Emphasis, Pearson Education.

46
 Name of the program: Bachelor of Commerce ([Link])
Paper: COM-3.4
Name of the Course: Indian Financial System
Course Credits No. of Hours per Week Total No. of Teaching
Hours
4 4 60
PEDAGOGY:
Classroom Lectures and Interactive Discussions, Case Studies on Financial
Institutions and Markets, Practical Sessions on Financial Services and Instruments
and Guest Lectures by Industry Professionals
COURSE OBJECTIVES:
• To provide a detailed understanding of the structure, components, and
functioning of the Indian financial system.
• To analyze the role of financial institutions, markets, and regulatory
frameworks in economic development.
• To equip students with knowledge about financial instruments and services.
COURSE OUTCOMES
CO.1 Understand the structure and components of the Indian financial system.
CO.2 Gain insights into the functioning of financial institutions and markets.
CO.3 Develop knowledge of regulatory frameworks and financial services.
CO.4 Analyze financial trends and their impact on economic growth.
SYLLABUS:
MODULE 01: INTRODUCTION TO THE FINANCIAL SYSTEM 10 Hrs
Definition, Objectives and Functions of the Financial System. Components:
Financial Institutions, Markets, Instruments and Services. Role of Financial System
in Economic Development. Challenges and Opportunities in the Indian Financial
System
MODULE 02: FINANCIAL INSTITUTIONS 14 Hrs
Banking Institutions: Commercial Banks, Cooperative Banks and Regional Rural
Banks. Non-Banking Financial Companies (NBFCs). Development Financial
Institutions (DFIs): NABARD, SIDBI, EXIM Bank. Role of Insurance Companies and
Mutual Funds
MODULE 03: FINANCIAL MARKETS 12 Hrs
Money Market: Instruments and Participants (Call Money, Treasury Bills,
Certificates of Deposit). Capital Market: Primary and Secondary Markets, IPO
Process. Stock Market: NSE, BSE, and SEBI Guidelines. Derivatives Market:
Futures, Options and Hedging
MODULE 04: FINANCIAL INSTRUMENTS AND SERVICES 12 Hrs
Financial Instruments: Equity, Bonds, Debentures and Derivatives, Financial
Services: Leasing, Factoring, Credit Rating, Crowd Funding, Angel Investment,
Venture Capital, Private Equity, Microfinance and Financial Inclusion Initiatives,
Fintech Innovations in the Indian Financial System
MODULE 05: REGULATORY FRAMEWORK & EMERGING TRENDS IN THE
INDIAN FINANCIAL SYSTEM 12 Hrs

47
Role of Regulatory Bodies: RBI, SEBI, IRDAI and PFRDA, Monetary Policy and Credit
Control Measures by RBI, Financial Sector Reforms in India: Narsimham Committee
Recommendations, Investor Protection.
Digital Payments, Cashless Economy. Green Finance and Sustainable Investments.
Financial Literacy and Awareness Programs. Impact of Globalization on the Indian
Financial System
SKILL DEVELOPMENT ACTIVITIES
1. Prepare a report on the structure of the Indian financial system and its role in
economic development.
2. Create a comparison chart of banking and non-banking financial institutions,
highlighting their roles and functions.
3. Track stock market indices (Sensex, Nifty) for a week and prepare a report
analyzing the trends.
4. Prepare a case study on a successful microfinance institution or a fintech
company in India.
5. Draft a simple investor grievance form based on SEBI guidelines.
6. Create an infographic on green finance and sustainable investment
opportunities in India.
REFERENCE BOOKS:
1. Babu, G. R. (2020). Indian Financial System. Himalaya Publishing House.
2. Desai, V. (2020). The Indian Financial System. Himalaya Publishing House.
3. Machiraju, H. R. (2020). Indian Financial System: Markets, Institutions, and
Services. Vikas Publishing House.
4. Rao, B., & Bharghavi, B. R. (2020). Indian Financial System. Himalaya
Publishing House.
5. Bhole, L. M., & Mahakud, J. (2022). Financial Institutions and Markets.
McGraw-Hill Education.
6. Desai, V. (2022). Development Banking and Financial Intermediaries.
Himalaya Publishing House.
7. Khan, M. Y. (2022). Financial Services. McGraw-Hill Education.
8. Mishkin, F. S., & Eakins, S. (2022). Financial Markets and Institutions.
Pearson Education.
9. Pandey, I. M. (2022). The Indian Financial System and Financial Market
Operations. Vikas Publishing House.
10. Pathak, B. V. (2022). Indian Financial System. Pearson Education.
11. Paul, J., & Suresh, P. (2022). Management of Banking and Financial
Services. Pearson Education.
Reports and Manuals:
1. RBI Annual Reports
2. SEBI Guidelines and Publications
3. “Narasimham Committee Reports” on Banking Sector Reforms, Ministry of
Finance, Government of India

48
 Name of the Programme: Bachelor of Commerce [Link] (Regular)
Paper: COM 4.1
Name of the Course: Advanced Corporate Accounting
Course Credits No. of Hours Per Week Total No. of Teaching
Hours
4 4 60
PEDAGOGY:
Classrooms Lecture, Group Discussion, Presentations, Case Studies, Simulations,
Field Work, Industrial Visit (where ever is required) etc.,
COURSE OBJECTIVES:
• To analyze the procedure for internal reconstruction of companies and
understand the legal, financial aspects, and accounting skills related to
mergers, demergers, and acquisitions.
• To understand liquidation processes, prepare financial documents, and apply
CSR accounting principles to ensure compliance with CSR obligations under
the Companies Act.
COURSE OUTCOMES:
Upon successful completion of the course, the students will be able to
CO.1 Analyze the procedure for internal reconstruction of companies
CO.2 Understand the legal, financial aspects, and related accounting skills of
mergers, demergers, and acquisitions
CO.3 Assess company liquidation processes and prepare liquidator's statements
and financial documents.
CO.4 Apply CSR accounting principles to ensure compliance with CSR obligations
under the Companies Act.
SYLLABUS
MODULE 1: INTERNAL RECONSTRUCTION OF COMPANIES 10 Hrs
Introduction - Meaning of Capital Reduction - Objectives of Capital Reduction -
Provisions for Reduction of Share Capital under Companies Act, 2013 - Forms of
Reduction - Accounting for Capital Reduction – Journal Entries - Preparation of
Capital Reduction Account and Balance sheet After Reduction (Schedule III to
Companies Act 2013). Illustrations.
MODULE 2: CORPORATE RESTRUCTURING 18 Hrs
I. Overview of Corporate Restructuring – Meaning, Objectives and Importance of
Corporate Restructuring - Types: Mergers, Demergers, Acquisitions and its
differences
II. Mergers - Meaning and Types: Horizontal, Vertical, Conglomerate, Reverse
Mergers - Legal Framework on Merger as per Companies Act, 2013, and SEBI
Guidelines - Accounting for Mergers (Purchase Method, Pooling of Interest Method),
Journal Entries and Preparation of Financial Statements (Illustrations).
III. Demergers - Meaning, Need, and Objectives - Types: Spin-offs, Split-offs, and
Equity Carve-outs - Legal Provisions as per Companies Act, 2013 - Accounting for
Demergers - Journal Entries, Allocation of Assets and Liabilities (Illustrations)
MODULE 3: ACCOUNTING FOR ACQUISTION 10 Hrs

49
Meaning and Types: Asset Acquisitions, Stock Acquisitions, Hostile vs. Friendly
Acquisitions - Legal Framework as per SEBI Takeover Code and Other Regulatory
Provisions - Accounting for Acquisitions - Purchase Price Allocation - Goodwill and
Bargain Purchase (Illustrations)
MODULE 4: LIQUIDATION OF COMPANIES 12 Hrs
Introduction - Meaning of Liquidation - Modes of Winding up – Compulsory Winding
up - Voluntary Winding up and winding up Subject to Supervision by Court –
Amendment 2013 Act -IBBI (Insolvency and Bankruptcy Board of India), Order of
Payments in the event of Liquidation - Liquidator’s Statement of Account -
Liquidator’s Remuneration. Preparation of Liquidator’s Statement of Account.
Illustrations
MODULE 5: CORPORATE SOCIAL RESPONISIBILITY (CSR) ACCOUNTING 10 Hrs
Introduction – Meaning – Applicability of CSR as per Section 135 of Companies Act
2013 – CSR Obligation on CSR applicability – Key Points on CSR Activities –
Permissible Activities under CSR Policies Schedule VII - Accounting for CSR – Short
Fall in CSR spent – Excess in CSR Spent – Surplus from CSR Activities – Capital
Asset for CSR – Measurement and Presentation of CSR Spendings – Illustrations.
SKILL DEVELOPMENT ACTIVITIES
1. Analyze two liquidation case studies, focusing on payment order and liquidator's
remuneration.
2. Describe the liquidation process from initiation to dissolution.
3. Outline key legal provisions for liquidation under the Companies Act, 2013.
4. Analyze a recent case of company merger and acquisition.
5. Study and analyze a corporate demerger case.
6. Simulate CSR spending, addressing shortfalls, surpluses, and accounting
treatment.
7. Identify 10 Indian companies complying with CSR under Section 135, detailing
industry, size, and finances.
8. AI tool and Software for company restructuring.
9. Any other activities, which are relevant to the course.
REFERENCE BOOKS:
• [Link] & [Link] - Advanced Accounting , Corporate Accoutning –
Kalyani Publishers
• [Link]- [Link] & [Link] - Advanced Accounts – Vol I & II -
[Link]
• [Link] & [Link] - Advanced Accountancy – Vol I & II - Sultan
Chand & Sons
• [Link] – Financial Accounting – Pearson Education India
• [Link] - Advanced Accountancy Vol I& II – Vikas Publishing House
Pvt. Ltd.
• M. Hanif and A. Mukherjee – Financial Accounting – Mc. Graw Hill (India)
private limited. Iyengar, S.P. Cost Accounting, Sultan Chand & Sons.
• Arulanandam & Raman ; Corporate Accounting-II, HPH

50
• Anil Kumar.S Rajesh Kumar.V and Mariyappa .B Advanced Corporate
Accounting, HPH
• Dr. Venkataraman. R – Advanced Corporate Accounting
• Soundarajan A & K. Venkataramana, Advanced Corporate Accounting, SHBP

51
 Name of the Programme: Bachelor of Commerce [Link] (Regular)
Paper: COM 4.2
Name of the Course: COSTING METHODS
Course Credits No. of Hours Per Week Total No. of Teaching
Hours
4 4 60
PEDAGOGY:
Classrooms Lecture, Group Discussion, Presentations, Case Studies, Simulations,
Field Work, Industrial Visit (where ever is required) etc.,
COURSE OBJECTIVES:
• Define and apply the job costing method to track costs for individual jobs.
• Explain the batch costing method and its relevance in industries producing
goods in batches.
• Understand the principles of contract costing and how it applies to long-term
contracts or projects.
• Define process costing and identify its use in continuous or mass production
processes.
• Understand the treatment of revenue from by-products and its effect on overall
cost calculations.
• Understand cost allocation methods for fleet operations, fuel, and maintenance.
COURSE OUTCOMES:
CO.1 Apply various costing methods (job costing, batch costing, contract
costing, process costing, by-product costing, and transport costing) to
different types of businesses and industries.
CO.2 Determine unit costs for different production methods (job, batch,
process) and assess their impact on pricing, profitability, and decision-
making.
CO.3 Understand the implications of by-products and allocate appropriate
costs and revenues to ensure accurate financial reporting.
CO.4 Develop practical skills in applying costing methods through case studies,
exercises, and real-world examples to support decision-making in diverse
business environments.
CO.5 Make informed cost-related decisions that support business strategy,
financial reporting, and operational efficiency, improving overall
organizational performance.
SYLLABUS
MODULE 1: JOB & BATCH COSTING 12 Hrs
Job Costing: Introduction- Meaning- Features-Advantages-Limitations-Preparation
of Job Cost Sheet- Steps in preparation of Job Cost Sheet- Job Cost Sheet-Reports
in Job Costing System- Accounting of Costs for a Job- Illustrations
Batch Costing: Introduction- Meaning- Features-Applications of Batch costing-
Economic Batch Quantity (EBQ)-Illustrations
MODULE 2: CONTRACT COSTING 14 Hrs

52
Introduction-Meaning- Essential Features of Contract Costing-Types of contract
costing- Cost-plus contract- Target-price contracts-Important Terminologies- Cost of
work certified-Cost of Work Uncertified-Work-in-progress-Retention money-notional
profit-Estimated profit-Escalation Clause-Profit on incomplete contract-Principles of
incomplete contract- Illustrations
MODULE 3: PROCESS COSTING 12 Hrs
Introduction – Meaning-Preparation of process account-Important aspect of Process
Account-Losses-Normal Process Loss-Abnormal Process Loss-Abnormal Gain-Inter
process profit- Illustration.
MODULE 4: JOINT AND BY-PRODUCT COSTING 10 Hrs
Joint Product-Meaning- By-Product-Meaning-Accounting for Joint Products-
Methods for allocation of joint cost-Accounting for By-products-Illustrations
MODULE 5: OPERATING COSTING 12 Hrs
Introduction- Nature of Operating cost-Simple cost unit-Composite cost unit-
Methods of ascertaining Composite cost unit-Simple Average & Weighted Average-
Transport Sector-Introduction-Types of cost under Transport Sector-Standing/Fixed
Cost-Variable/Running Cost-Maintenance Charges-Illustrations
SKILL DEVELOPMENT ACTIVITIES
1. Collect data for Job costing pertaining to printing press and repair shops
2. Listing of industries located in your area and methods of costing adopted by
them
3. . Develop E-content for the significance of contract costing applicable to leading
builder and developers
4. List out materials used in any two organizations.
5. Develop E-content for operating costing of a renowned transport company
REFERENCE BOOKS

1. "Cost Accounting: A Managerial Emphasis" by Charles T. Horngren, Srikant

M. Datar, and Madhav V. Rajan
2. "Cost Accounting: Principles and Practice" by K. V. Subramanian and S. K.
Singh
3. "Costing: Methods and Techniques" by R. M. Kumar and S. K. Singh
4. "Cost Accounting: Theory and Practice" by R. Narayanaswamy
5. "Cost Management: Accounting and Control" by Ronald W. Hilton, Michael
W. Maher, and Frank H. Selto
6. "Cost Accounting: Concepts and Applications" by J. R. Jae and Gary C.
Petersen
7. "Cost Accounting Handbook" by Steven M. Bragg
8. "Cost Management Handbook" by Robert S. Kaplan and Anthony A. Atkinson
9. "Cost Accounting and Management Accounting Handbook" by Colin Drury

53
 Name of the Program: Bachelor of Commerce (B. Com)
Course Code: COM- 4.3
Name of the Course: Stocks and Commodity Market
Course Credits No. of Hours per Week Total No. of Teaching
Hours
4 4 60
PEDAGOGY:
Classrooms Lecture, Group Discussion, Presentations, Case Studies, Simulations,
Field Work, Industrial Visit (where ever is required) etc.,
COURSE OBJECTIVES:
• Describe the conceptual framework of stock and derivative markets.
• Elucidate the composition and structure of commodity markets.
• Differentiate between Futures, Forwards, options and its trading strategies.
Classify the different types of orders, settlement and risks in the context of
commodity trading.
COURSE OUTCOMES:
On successful completion of the course, the students’ will be able to
CO.1 Offers a comprehensive overview of the stock market and commodity
landscape.
CO.2 Delivers an in-depth understanding of the stock market's composition,
structure, and dynamics.
CO.3 Explores the fundamental concepts and operational mechanisms of
commodity markets.
CO.4 Examines the role of commodity derivatives and exchanges in managing risk
and facilitating trade.
CO.5 Provides practical insights into the trading and settlement processes in
commodity markets.
SYLLABUS
MODULE 1:AN OVERVIEW OF SECURITIES MARKET 10 Hrs
Primary Market, Secondary Market (Stock Market), Depositories, Private placements
of shares / Buy back of shares, Issue mechanism, Differences between stock market
and commodities market- Elements of Securities Market-Equity-Debt-Derivatives-
Commodity-FOREX
MODULE 2: REGULATORY BODIES OF SECURITIES MARKET 12 Hrs
Regulatory Bodies-Importance and Functions- SEBI, RBI, AMFI, IRDA, PFRDA, FEMA
- Role of Asset Management company towards economy-Difference between traditional
and ULIP(Unit Linked Insurance Plan) policies, Ethics in Securities Market
MODULE 3: COMMODITIES MARKET 12 Hrs
Commodities – Features, Classification and Origin of commodities markets, Difference
between Stock and Commodities Market, Purpose of commodity markets, Eco system
of commodity market, Players in commodity trading, Commodities markets in India –
Prospects and Challenges.
MODULE 4: COMMODITY DERIVATIVES AND EXCHANGES 14 Hrs

54
Introduction, Types of Commodity Derivatives and Features of derivatives market,
Growth Factors and Functions of Derivative Markets, Exchange-Traded vs. OTC
Derivatives.
Commodity Exchanges in India: Structure and Membership, - Commodities Traded on
National exchanges, Instruments Available for Electronic Spot Exchanges and
Products - Futures, Forwards and Options: (Features and Mechanics of
Buying/Selling) Major Commodity Exchanges in India.
MODULE 5: TRADING AND SETTLEMENT IN COMMODITY MARKETS 12 Hrs
Trading, Clearing and Settlement in Derivatives Market: SEBI Guidelines, Trading
Mechanism – Types of Orders, Clearing Mechanism – NSCCL – its Objectives and
Functions, Settlement Mechanism – Types of Settlement. Types of Risk, Types of
Margins, SPAN Margin.
SKILL DEVELOPMENT
1. List out types of investment avenues available in stock exchanges
2. Learners will also practice technical analysis with the help of relevant software.
3. Practice use of technical charts in predicting price movements through line chart,
bar chart, candle and stick chart, etc., moving averages, exponential moving
average.
4. Calculate risk and return of commodities using price history available on
Commodity exchanges websites.
5. Any other activities, which are relevant to the course.
BOOKS FOR REFERENCE:
1. Pandian, P. (2018). Security analysis and portfolio management. Vikas
Publishing House.
2. Madhumathi, R. (2019). Security analysis and portfolio management. Pearson
(India).
3. Kevin, S. (2020). Security analysis and portfolio management. PHI Learning.
4. Singla, S. K. (2021-2022). Security analysis and portfolio management.
Kalyani Publishers.
5. Chandra, P. (2022). Investment analysis and portfolio management. Tata
McGraw Hill Education.
6. Venkataramana, K. (2022). Stock & commodity markets. SHBP.
7. Kulkarni, B. (2022). Commodity markets & derivatives.

55
 Name of the Programme: Bachelor of Commerce [Link] (Regular)
Paper: COM 4.4
Name of the Course: Business Research Methodology
Course Credits No. of Hours Per Week Total No. of Teaching
Hours
4 4 60
PEDAGOGY:
Classrooms Lecture, Group Discussion, Presentations, Case Studies, Simulations,
Field Work, Industrial Visit (where ever is required) etc.,
COURSE OBJECTIVES:
• To equip students with the knowledge and skills to effectively conduct
business research, including understanding different types of research,
designing research studies, selecting appropriate data collection methods, and
addressing ethical considerations.
• To enable students to synthesize literature, analyze data using traditional and
AI-powered tools, and write well-structured research reports, thereby
enhancing their ability to conduct comprehensive and impactful business
research.
COURSE OUTCOMES:
Upon successful completion of the course, the students will be able to
CO 1: Understand business research concepts and apply ethical research practices.
CO 2: Conduct a thorough literature review using various sources and AI tools.
CO 3: Design and plan research studies with clear objectives, hypotheses, and
methods.
CO 4: Collect data using different techniques, including AI tools, while minimizing
errors.
CO 5: Analyze data and present findings in clear and well-structured research
reports.
SYLLABUS
MODULE 1: FUNDAMENTALS OF BUSINESS RESEARCH 10 Hrs
Introduction, Meaning, Definition, Importance & Objective of Research – Meaning,
Characteristics & Scope of Business Research – Types of research: Exploratory,
Descriptive & Casual research – Qualitative & Quantitative Research – Applied &
Basic Research – Ethical Issues in Research – Steps in Research Process.
MODULE 2: INTRODUCTION TO LITERATURE REVIEW 12 Hrs
Meaning, Importance and Purpose of Literature Review – Types of Literature Review
(Narrative review, Systematic review, Meta-analysis, Scoping review) – Sources of
Literature (Primary, Secodary, Tertiary and Digital Sources) – Steps in conducting
Literature Review - Analyzing and Synthesizing the Literature - Writing the Literature
Review – List of AI Tools used for Literature Review – Benefits of AI Tools in Literature
Review.
MODULE 3: RESEARCH DESIGN 10 Hrs
Meaning and Components of Research Design, Research Objectives, Research
Problems – Variables, Meaning, Types of Variables (Dependent, Independent,

56
Control, Mediating, Moderating, Extraneous, Numerical and Categorical Variables) -
Types of Research Design (Exploratory, Descriptive, and Causal) – Hypothesis (Null
Hypothesis & Alternative Hypothesis)
MODULE 4: SAMPALING DESIGN AND DATA COLLECTION 12 Hrs
Sampling Design: Population, Sample, Sample Frame, Sample Size, Sampling
Techniques (Probability and Non – Probability Sampling techniques).
Data Collection: Meaning, Data Collection Techniques, Primary and Secondary
Data: Meaning, Sources, and Differences - Methods of Primary Data Collection:
Observation, Interview, Questionnaire, and Survey – Methods of Secondary Data
Collection (Existing datasets, literature, reports, Journals) – Errors in Data
Collection, Sampling and Non – sampling errors - AI-Powered Tools for Data
Collection: Chatbots and Smart Surveys.
MODULE 5: DATA ANALYSIS, OUTCOMES AND REPORT WRITING 16 Hrs
Research Analysis: Meaning & Importance – Types of Research Analysis
(Descriptive, inferential, qualitative, and quantitative) Data Preparation: Editing,
Coding, Classification, and Tabulation - Introduction to Descriptive and Inferential
Statistics - Tools and Techniques for Descriptive Data Analysis: Mean, Median,
Mode, Standard Deviation. List of AI tools used for Descriptive Analysis.
Report Writing: Meaning and purpose of Report Writing – Types of Research Reports
– Structure of a Research Report. Writing Bibliography- APA and MLA format b
SKILL DEVELOPMENT ACTIVITIES
1. Use AI tools (like Zotero or Mendeley) to find and summarize relevant sources
for a research topic.
2. Create a research plan with objectives, hypotheses, and methods for a case
study.
3. Design and distribute surveys (using tools like Google Forms) to collect data.
4. Analyze a dataset using Excel or SPSS, and interpret basic descriptive
statistics.
5. Write a research report following the standard structure and participate in
peer reviews.
REFERENCE BOOKS:
• "Business Research Methods" by Donald R. Cooper and Pamela S. Schindler.
• "Research Methodology: Methods and Techniques" by C.R. Kothari.
• "Business Research Methods" by William G. Zikmund.
• "Data Analysis for Business Decisions" by Duane J. Ireland and Robert E.
Hoskisson.
• "Research Methodology: A Step-by-Step Guide for Beginners" by Ranjit Kumar.
• "Practical Research: Planning and Design" by Paul D. Leedy and Jeanne Ellis
Ormrod.

57