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1 Semester - 2021 - Batch | Course Code |
Course |
Type |
Hours Per Week |
Credits |
Marks |
AEN121 | ADDITIONAL ENGLISH | Ability Enhancement Compulsory Courses | 3 | 3 | 100 |
COH131 | FINANCIAL ACCOUNTING | Core Courses | 4 | 4 | 100 |
COH132 | BUSINESS LAW | Core Courses | 4 | 4 | 100 |
COH133 | BUSINESS ENVIRONMENT | Core Courses | 4 | 4 | 100 |
COH134 | BUSINESS ECONOMICS - I | Core Courses | 4 | 4 | 100 |
ENG121 | ENGLISH - I | Ability Enhancement Compulsory Courses | 3 | 2 | 100 |
FRN121 | FRENCH | Ability Enhancement Compulsory Courses | 3 | 3 | 100 |
HIN122 | HINDI | Ability Enhancement Compulsory Courses | 3 | 3 | 100 |
KAN122 | KANNADA | Ability Enhancement Compulsory Courses | 3 | 03 | 100 |
SAN122 | SANSKRIT | Ability Enhancement Compulsory Courses | 3 | 3 | 100 |
TAM121 | TAMIL | Ability Enhancement Compulsory Courses | 3 | 3 | 100 |
2 Semester - 2021 - Batch | Course Code |
Course |
Type |
Hours Per Week |
Credits |
Marks |
AEN221 | ADDITIONAL ENGLISH | Ability Enhancement Compulsory Courses | 3 | 3 | 100 |
COH231 | CORPORATE ACCOUNTING - I | Core Courses | 4 | 4 | 100 |
COH232 | CORPORATE LAWS | Core Courses | 4 | 4 | 100 |
COH233 | BUSINESS STATISTICS | Core Courses | 4 | 04 | 100 |
COH234 | BUSINESS ECONOMICS - II | Core Courses | 4 | 4 | 100 |
ENG221 | ENGLISH - II | Ability Enhancement Compulsory Courses | 3 | 2 | 100 |
FRN221 | FRENCH | Ability Enhancement Compulsory Courses | 3 | 3 | 100 |
HIN222 | HINDI | Ability Enhancement Compulsory Courses | 3 | 3 | 100 |
KAN222 | KANNADA | Ability Enhancement Compulsory Courses | 3 | 03 | 100 |
SAN222 | SANSKRIT | Ability Enhancement Compulsory Courses | 3 | 3 | 100 |
TAM221 | TAMIL | Ability Enhancement Compulsory Courses | 3 | 3 | 100 |
3 Semester - 2020 - Batch | Course Code |
Course |
Type |
Hours Per Week |
Credits |
Marks |
COH331 | CORPORATE ACCOUNTING - II | Core Courses | 4 | 4 | 100 |
COH332 | COMPUTER APPLICATIONS IN BUSINESS | Core Courses | 4 | 4 | 100 |
COH333 | COST ACCOUNTING | Core Courses | 4 | 04 | 100 |
COH334 | PRINCIPLES AND PRACTICE OF MANAGEMENT | Core Courses | 4 | 4 | 100 |
COH335 | FINANCIAL SYSTEMS AND SERVICES | Core Courses | 4 | 4 | 100 |
COH361A | INTRODUCTION TO PUBLIC POLICY | Generic Elective Courses | 4 | 04 | 100 |
COH361B | GRAPHIC DESIGNING | Generic Elective Courses | 4 | 04 | 100 |
COH361C | BASICS OF LAW | Generic Elective Courses | 4 | 04 | 100 |
COH381 | NGO PROJECT | Skill Enhancement Courses | 0 | 2 | 0 |
4 Semester - 2020 - Batch | Course Code |
Course |
Type |
Hours Per Week |
Credits |
Marks |
COH412 | ENTREPRENEURSHIP | Skill Enhancement Courses | 2 | 2 | 50 |
COH431 | FINANCIAL MANAGEMENT | Core Courses | 4 | 4 | 100 |
COH432 | PRINCIPLES OF MARKETING MANAGEMENT | Core Courses | 4 | 4 | 100 |
COH433 | PRACTICES OF BANKING AND INSURANCE | Core Courses | 4 | 4 | 100 |
COH434 | AUDITING AND CORPORATE GOVERNANCE | Core Courses | 4 | 04 | 100 |
COH435 | BUSINESS MATHEMATICS | Core Courses | 4 | 4 | 100 |
COH461A | STRESS MANAGEMENT | Generic Elective Courses | 4 | 04 | 100 |
COH461B | WEB DESIGNING | Generic Elective Courses | 4 | 04 | 100 |
COH461C | COMMUNICATION IN BUSINESS | Generic Elective Courses | 4 | 04 | 100 |
5 Semester - 2019 - Batch | Course Code |
Course |
Type |
Hours Per Week |
Credits |
Marks |
COH531 | RESEARCH METHODOLOGY | Core Courses | 4 | 4 | 100 |
COH532 | MANAGEMENT ACCOUNTING | Core Courses | 4 | 04 | 100 |
COH533 | TAXATION LAWS -I | Core Courses | 5 | 4 | 100 |
COH541A | RISK IN FINANCIAL SERVICES | Discipline Specific Elective Courses | 4 | 4 | 100 |
COH541B | PRINCIPLES OF INSURANCE | Discipline Specific Elective Courses | 4 | 4 | 100 |
COH542A | FINANCIAL SERVICES AND ALTERNATIVE INVESTMENTS | Discipline Specific Elective Courses | 4 | 4 | 100 |
COH542B | PRACTICES OF LIFE INSURANCE AND GENERAL INSURANCE | Discipline Specific Elective Courses | 4 | 4 | 100 |
COH543A | STRATEGIC FINANCIAL MANAGEMENT | Discipline Specific Elective Courses | 4 | 4 | 100 |
COH543B | REGULATIONS OF INSURANCE BUSINESS | Discipline Specific Elective Courses | 4 | 4 | 100 |
COH581 | SUMMER INTERNSHIP | Skill Enhancement Courses | 0 | 2 | 50 |
6 Semester - 2019 - Batch | Course Code |
Course |
Type |
Hours Per Week |
Credits |
Marks |
COH631 | BUSINESS ANALYTICS | Core Courses | 4 | 4 | 100 |
COH632 | ACCOUNTING STANDARDS AND FINANCIAL REPORTING | Core Courses | 4 | 4 | 100 |
COH633 | TAXATION LAWS - II | Core Courses | 4 | 04 | 100 |
COH641A | INTERNATIONAL FINANCE | Discipline Specific Elective Courses | 4 | 4 | 100 |
COH641B | BANKING LAW AND OPERATIONS | Discipline Specific Elective Courses | 4 | 04 | 100 |
COH642A | FINANCIAL SECURITIES AND DERIVATIVES | Discipline Specific Elective Courses | 4 | 04 | 100 |
COH642B | BANKING AND INSURANCE COMPANY ACCOUNTS | Discipline Specific Elective Courses | 4 | 4 | 100 |
COH643A | INVESTMENT ANALYSIS AND PORTFOLIO MANAGEMENT | Discipline Specific Elective Courses | 4 | 4 | 100 |
COH643B | INTERNATIONAL BANKING | Discipline Specific Elective Courses | 4 | 04 | 100 |
COH681 | RESEARCH WORK | Skill Enhancement Courses | 0 | 4 | 100 |
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Introduction to Program: | ||||||||||||||||||||||||||||||
BCom (Honours) programme is a contemporary and progressive programme that caters to commerce aspirants who desire to build their professional competence on a higher plateau with specialized knowledge in the field of Business and Commerce. The curriculum is duly developed considering the desired level of knowledge exposure in the context of an ever-changing environment in global business. The three-year BCom (Honours) degree programme is divided into six semesters and is designed as per the Choice Based Credit System (CBCS) model curriculum prescribed by UGC. It includes core papers, discipline-specific electives, generic electives and skill enhancement courses. Discipline-specific electives offered in the fifth and the sixth semesters are in the following streams: Finance & Investment and Banking & Insurance. Students are required to undertake research work (research article or report) in the sixth semester. Students are also required to complete two inter-disciplinary open elective courses in diverse disciplines [Humanities / Sciences] during the first two years of the BCom (Honours) programme after regular class hours. Successful completion of two such courses is mandatory for obtaining the BCom (Honours) degree. Each open elective course will enable students to earn two extra credits. | ||||||||||||||||||||||||||||||
Programme Outcome/Programme Learning Goals/Programme Learning Outcome: PO1 : Use accounting skills to analyse the financial position of business.PO2: Apply knowledge of legal framework to meet regulatory compliance at both levels - individuals and businesses PO3: Apply economic way of thinking for business decisions PO4: Demonstrate knowledge pertaining to principles of risk and its management. PO5: Evaluate investing and financing strategies to meet specific financial goals of companies and individual investors. PO5: Apply knowledge of banking and insurance contracts, products and processes. PO6: Apply knowledge and skills in research methods to give research output in the business context. PO7: Demonstrate effective speaking and writing for different purposes. PO8: Use digital tools and technology for data analysis and interpretation enabling rational decisions. PO9: Create, design and develop business ideas into value generating enterprises. PO10: Demonstrate personal , interpersonal and societal skills in personal and professional interactions. | ||||||||||||||||||||||||||||||
Assesment Pattern | ||||||||||||||||||||||||||||||
Assessment Pattern Students are evaluated for each paper on the basis of written examination and continuous internal assessment (CIA). Each paper carries maximum of 100 marks and is evaluated as follows:
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Examination And Assesments | ||||||||||||||||||||||||||||||
Question Paper Pattern –MSE/CIA 2 The question paper pattern will be as specified below:
Question Paper Pattern - ESE
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AEN121 - ADDITIONAL ENGLISH (2021 Batch) | |
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
Max Marks:100 |
Credits:3 |
Course Objectives/Course Description |
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The Additional English course is offered as a second language course and seeks to introduce the students to the nuances of English literature in its varied forms and genres. The students who choose Additional English are generally proficient in the English language. Hence, instead of focusing on introducing them to language, challenging texts in terms of ideas, form, and technique are chosen. Additional English as a course is designed for students in place of a regional language. Non-Resident Indians (NRIs), foreign nationals and students who have not taken Hindi, Kannada, Tamil or French at the Plus 2 or Class XII levels are eligible to choose Additional English. The course is taught for students from different streams, namely, BA, BSc, BCom, and BBA in the first year and for BA, BSc and BCom (Regular) in the second year. The first year syllabus is an attempt by the Department of English, Christ University to recognize and bring together the polyphonic Indian and Indian sub-continental voices in English in English translation for the Additional English students of the first year. This effort aims to familiarize the students with regional literatures in translation, Indian Writing in English (IWE) and literatures from Pakistan, Nepal and Srilanka, thereby, enabling the students to learn more about Indian culture and ethos through writings from different regions of the country. We have tried to represent in some way or the other the corners of India and the Indian sub-continent in this microcosmic world of short stories, poems and essays
There is a prescribed text bookfor the first year students, compiled by the Department of English, Christ University and intended for private circulation. The first semester has a variety of writing from India, Pakistan and Nepal. The various essays, short stories and poems deal with various socio-economic, cultural and political issues that are relevant to modern day India and the Indian sub-continent and will enable students to comprehend issues of identity-politics, caste, religion, class, and gender. All of the selections either in the manner of their writing, the themes they deal with or the ideologies that govern them are contemporary in relevance and sensibility, whether written by contemporary writers or earlier writers. An important addition to this syllabus is the preponderance of North-Eastern writing which was hitherto not well represented. Excerpts from interviews, autobiographical writings, sports and city narratives are added to this section to introduce students to the varied genres of literature. The objectives of this course are to expose students to the rich literary and cultural diversity of Indian literatures to sensitise students on the social, political, historical and cultural ethos that has shaped the nation- INDIA to enable to grasp and appreciate the variety and abundance of Indian writing, of which this compilation is just a passing glance to learn and appreciate India through association of ideas in the texts and the external contexts (BhashaUtsav will be an intrinsic help in this endeavour)
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Course Outcome |
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CO1 CO 2: Understand the cultural, social, religious and ethnic diversities of India they will be able to be analytical and critical of the pluralistic society they live in through the activities and assignments conducted be aware of the dynamics of gender, identity, communalism and politics of this vast nation through its literature. |
Unit-1 |
Teaching Hours:10 |
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Poetry
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1. Keki N Daruwala “Migrations”
2. Kamala Das “Forest Fire”
3. Agha Shahid Ali “Snow on the Desert”
4. Eunice D Souza “Marriages are Made” | ||
Unit-2 |
Teaching Hours:15 |
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Short Stories
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1. Rabindranath Tagore “Babus of Nayanjore”
2. Ruskin Bond “He said it with Arsenic”
3. Bhisham Sahni “The Boss Came to Dinner”
4. N. Kunjamohan Singh “The Taste of Hilsa”
5. Mohan Thakuri “Post Script” | ||
Unit-3 |
Teaching Hours:20 |
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Essays
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1. Mahatma Gandhi “What is True Civilization?” (Excerpts from Hind Swaraj)
2. Ela Bhatt “Organising for Change”
3. Sitakant Mahapatra “Beyond the Ego: New Values for a Global Neighborhood
4. B R Ambedkar “Waiting for A Visa”
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Text Books And Reference Books: Contemporary knowledge of the soci-political situation in the sub-continent The text book copy "Reading Diversity" | ||
Essential Reading / Recommended Reading On-line resources to appreciate the text through the Comprehension Questions | ||
Evaluation Pattern CIA 1: Classroom assignment for 20 marks keeping in mind the objectives and learning outcomes of the course. CIA 2: Mid-semester written exam for 50 marks CIA 3: Collage, tableaus, skits, talk shows, documentaries, Quizzes or any proactive creative assignments that might help students engage with India as a cultural space. This is to be done keeping in mind the objectives and learning outcomes of the course. Question Paper Pattern Mid Semester Exam: 2 hrs Section A: 4x5= 20 Section B: 2x15=30 Total 50
End Semester Exam: 2 hrs Section A: 4 x 5 = 20 Section B: 2 x 15= 30 Total 50 | ||
COH131 - FINANCIAL ACCOUNTING (2021 Batch) | ||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:4 |
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Course Objectives/Course Description |
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Course Outcome |
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CO1: Examine the process of valuation of loss of stock and amount to be claimed from the insurance company in the event of a fire accident. CO2: Solve problems relating to calculation of rate of interest, cash price and installment amount under hire purchase system. CO3: Examine the accounts of a business with different branches and incorporate it in the books of the Head office. CO4: Illustrate the steps involved in conversion of single entry into double entry system of bookkeeping with all the relevant adjustments. CO5: Identify and explain different accounting software and their importance. |
Unit-1 |
Teaching Hours:10 |
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Insurance Claim
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Level of Knowledge: Conceptual and Working Introduction – Need – loss of stock policy – preparation of statement to ascertain value of stock on the date of fire – Treatment of salvage – valuation of stocks prior to date of fire – calculation of GP Ratio when GP Ratio is not given – Treatment of Average Clause, Treatment of Abnormal items. | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:10 |
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Accounting for Hire Purchase and Installment Systems
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Level of Knowledge: Conceptual and Working Hire Purchase - Meaning - Legal provisions, [including repossession, only theory] - Calculation of interest - when rate of interest and cash price is given - when cash price and total amount payable is given when rate of interest and installments amount are given but cash price is not given - Calculation of cash price under annuity method - Journal entries and Ledger accounts in the books of hire-purchaser and hire-vendor. Installment system- Meaning - Difference between hire purchase and installment system (Theory only) | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:14 |
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Accounting for Inland Branches
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Level of Knowledge: Conceptual and Working Concept of dependent branches, Accounting aspects, Debtors system. Independent branches: Concept- Accounting treatment: important adjustment entries. | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:12 |
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Conversion of Single Entry to Double Entry System of Book-keeping
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Level of Knowledge: Conceptual and Working Converting single entry into double entry system - steps in conversion - ascertainment of sales, purchases, stocks, cash and bank balances, capital etc - preparation of final accounts | ||||||||||||||||||||||
Unit-5 |
Teaching Hours:14 |
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Automation in Accounting
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Meaning of Automation, Automation in Accounting, Impact on Accountants and Industry, Tally, XBRL, Blockchain, Cloud Computing in Accounting, Big Data in Accounting, Robotic Process Automation in Accounting, Recent innovations in Accounting: Connected Banking. | ||||||||||||||||||||||
Text Books And Reference Books: 1. Jain &Narang, (2016). Financial Accounting. Mumbai: Kalyani. 2. Gupta, R.L., &Radhaswamy, M., (2016) Financial Accounting (18ed.). New Delhi: Sultan Chand & Sons. | ||||||||||||||||||||||
Essential Reading / Recommended Reading 1. MaheswariS.N.&MaheswariS.K.(2019).Advancedaccountancy.NewDelhi:Vikas 2. ShuklaM.C.&GrewallT.S.(2019).Advancedaccountancy(15Ed.).NewDelhi:S.Chand | ||||||||||||||||||||||
Evaluation Pattern
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COH132 - BUSINESS LAW (2021 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:4 |
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Course Objectives/Course Description |
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CourseDescriptionThe paper deals in detailed knowledge of the major commercial laws of the country. It aims at providing knowledge of the business laws applicable in India and the framework within which business houses are expected to function. As a prerequisite, students should be having a basic knowledge about concepts relating to laws and its amendments. Course Objective:· To help students understand the concept of agreement and contract as contained in Indian Contract Act 1872 and its different aspects like essential elements of valid contract, different types of contract and breach of contract and its remedies. · To make students aware of Law of Special contracts such as contract of indemnity, guarantee, bailment and contract of agency. · To familiarise the students about certain concept of Sale of Goods Act 1930 such as sale and agreement to sell, conditions and warranties and unpaid seller. · To teach the different aspects of Consumer Protection Act 2019 such as unfair trade practices and restrictive trade practices. |
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Course Outcome |
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CO1: Develop and construct the differences between agreement and contract and to build a good understanding of different types of contracts CO2: Identify the features, modes of creation and rights and duties of parties in case of contract of indemnity, guarantee, bailment and agency CO3: Make use of the concepts of sale and agreement to sell, conditions and warranties CO4: Select the procedure to be followed in filing complaints for different customer grievances under different levels of customer redressal agencies CO5: Build an understanding of the legal aspects required in the mercantile world |
Unit-1 |
Teaching Hours:24 |
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The Indian Contract Act, 1872: General Principle of Law of Contract
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Level of Knowledge: Conceptual Introductions to interpretations of Statute (Bare Act and Legal Terminologies); a) Contract – meaning, characteristics and kinds b) Essentials of a valid contract - Offer and acceptance, consideration, contractual capacity, free consent, legality of objects. c) Void agreements d) Discharge of a contract – modes of discharge, breach and remedies against breach of contract. e) Contingent contracts f) Quasi - contracts | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:12 |
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The Indian Contract Act, 1872: Law of Special Contracts
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Level of Knowledge: Conceptual a) Contract of Indemnity and Guarantee b) Contract of Bailment c) Contract of Agency | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:12 |
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The Sale of Goods Act, 1930
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Level of Knowledge: Conceptual a) Contract of sale, meaning and difference between sale and agreement to sell. b) Conditions and warranties c) Transfer of ownership in goods including sale by a non-owner d) Performance of contract of sale e) Un-paid seller – meaning, rights of an unpaid seller against the goods and the buyer. | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:12 |
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Consumer Protection Act 2019
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Level of Knowledge: Conceptual Objects of the Act, rights of consumer, definition – appropriate laboratory, consumer, compliant and complainant, consumer dispute, defect, deficiency, service and restrictive trade practice/unfair trade practice, consumer protection councils – central consumer protection council, state consumer protection council. Consumer grievance redressed machinery – national commission (functions/jurisdiction/powers/relief that can be granted under the act) | ||||||||||||||||||||||
Text Books And Reference Books: N D Kapoor, Elements of Mercantile Law(2013). New Delhi: Sultan Chand & Sons Publication | ||||||||||||||||||||||
Essential Reading / Recommended Reading 1. M.C. Kuchhal, and VivekKuchhal, Business Law(2010). New Delhi: Vikas Publishing House 2. Avtar Singh, Business Law(2011).Lucknow: Eastern Book Company 3. SN Maheshwari and SK Maheshwari.BusinessLaw(2010): National Publishing House: New Delhi. 4.P C Tulsian and Bharat Tulsian. Business Law(2010). McGraw Hill Education 5. Sharma, J.P. and SunainaKanojia, Business Laws(2010).New Delhi: Ane Books Pvt. Ltd., | ||||||||||||||||||||||
Evaluation Pattern
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COH133 - BUSINESS ENVIRONMENT (2021 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:4 |
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Course Objectives/Course Description |
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Course Description: This course provides the knowledge base for understanding and analyzing the impact of external and internal environment on business organisation. The main objective of the course is to impart students with the knowledge on the concepts and elements under Economical, Legal, Natural, Technological, Political, Socio-Cultural and Global Environment. The Course also provides thorough knowledge to students about the different policies and regulations being followed in India and also about the techniques of environment analysis as a foundation to corporate strategy, and as a prerequisite the students must know the basic environmental factors affecting the business and knowledge about business management. This course will also provide real life case studies or incident to students to understand and develop problem solving skill and technique to overcome the issues. Course Objectives:
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Course Outcome |
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CO1 : Describe the nature and scope of the business environment, and also analyze the business environment in the Indian context. CO2: Explain the various processes of environmental scanning and analysis in detail. CO3: Examine how different factors in the external environment are likely to impact a venture CO4: Assess socio-cultural and technological environments and their influences on businesses. CO5: Acquire an appreciation of the global economy's evolution and current topical debates surrounding 'globalization'. CO6: Apply theories and concepts related to the business environment to analyze and interpret actual business situations, and facilitate discussions on contemporary issues. |
Unit-1 |
Teaching Hours:12 |
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Conceptual Framework of Business Environment
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Level of Knowledge: Basic and Conceptual Concept, Significance, and Nature of Business Environment – Internal, External, Micro and Macro; Environmental Analysis-Concept, Process, Limitation, Techniques of environmental analysis and Strategic Management (VRIO framework, Porter’s five force model, Need Gap analysis, SWOT Analysis, QUEST, Blue ocean Strategy and PESTLE) | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:12 |
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Economic Environment and Legal Environment
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Level of Knowledge: Basic and Conceptual Economic Environment: Concept of Economic system, Objectives, Industrial policy 1991 (Industrial Licensing, Foreign Investment, Foreign Technology Agreements, Public Sector Policy and MRTP Act); NITI Aayog, Functions and initiative; Effect of recession on Business and remedies; Legal Environment: Company regulatory legislation in India, Competition Act and its salient features, FEMA, Monetary policy, Fiscal policy and Latest EXIM policy. | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:12 |
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Natural Environment and Technological Environment
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Natural Environment: Meaning and significance, Natural environmental factors affecting business, The Environment Protection Act 1986; National Green Tribunal Act 2010; Paris Climate Agreement. Technological Environment: Innovation, Technological leadership and followership, Sources of technological dynamics, Technology and competitive advantage, Transfer of technology and its problems, Management of technology, Impact of technology on business and society (Artificial Intelligence and Augmented Reality, Big Data, Internet of Things). | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:12 |
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Political Environment and Socio-Cultural Environment
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Level of Knowledge: Basic and Conceptual Political Environment: Three political institutions: Legislature, Executive and Judiciary, Brief note on Fundamental rights and Duties, Rationale and extent of state intervention, Role of Government – Regulatory, Promotional and Entrepreneurial, Government’s responsibility to business, Business’s responsibility to Government; Brief overview about Make in India and Start Up India. Socio-Cultural Environment: Corporate Social responsibility of business- Business Ethics and Corporate Governance, Social audit, impact of culture on business. | ||||||||||||||||||||||
Unit-5 |
Teaching Hours:12 |
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Global Environment
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Level of Knowledge: Basic and Conceptual Internationalization: Stages and Orientation, Modes of entry into international business; New Foreign Direct Investment policy of India; World Trade Organization-Objectives and principles, implications for India; Trading Blocks-Meaning and types; International Political environment and associated risks; International Economic environment – recent trends in world trade in goods and services; Socio-Cultural complexities of international business; Legal Dimensions in International Business. | ||||||||||||||||||||||
Text Books And Reference Books: K. Ashwathappa, Essentials of business environment, Bangalore: Himalaya publications. DOI: www.himpub.com(Latest Edition) | ||||||||||||||||||||||
Essential Reading / Recommended Reading
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Evaluation Pattern
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COH134 - BUSINESS ECONOMICS - I (2021 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
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Max Marks:100 |
Credits:4 |
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Course Objectives/Course Description |
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Course Description The approach of this paper is to study the behaviour of a Unit and the analysis is generally static and in partial equilibrium with the framework. The modules incorporated in this Paper deal with the nature and scope of economics, the theory of consumer behavior, analysis of production function and equilibrium of a producer, the price formation in different markets structures and the equilibrium of a firm and industry. As a prerequisite, the students should have basic knowledge about the concepts relating to micro economics. Course Objective: The objective of this paper is to make the students understand the behavior of an economic agent, namely, a consumer, a producer, a factor owner and the price fluctuation in a market. |
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Course Outcome |
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CO 1: Develop the conceptual foundations and analytical methods used in micro economics CO 2: Develop the ability to understand and appreciate the economic theories and their application in real economic life CO 3: Understand the role of prices in allocating scarce resources in market economies and explain the consequences of government policies in the form of price controls CO 4: Critically analyse positive as well as normative view points on concepts of market failure and the need for government intervention |
Unit-1 |
Teaching Hours:10 |
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Basic Concepts
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Level of Knowledge: Conceptual Ten principles of economics: How people make decisions, how people interact and how the economy as a whole works- Role of observations and theory in economics- Role of assumptions- Role of Economic models- Wants and resources; Problem of choice, Production Possibility Frontier; Opportunity cost; Basic economic problems common to all economies. | ||||||||||||||||||||||
Unit-2 |
Teaching Hours:11 |
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The Market Forces of Demand and supply
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Level of Knowledge: Conceptual Law of demand, Reasons for the downward slope of the demand curve. Exceptions to the law; Changes in demand; Elasticity of Demand- Degrees of price elasticity with diagrams; Factors determining price elasticity, methods of measurement. Income elasticity demand; Cross elasticity demand; Demand forecasting- Methods; Laws of supply, Changes in supply- Consumers, Producers and the Efficiency of the Markets: Consumer’s surplus (Marshall), Producer surplus and Market efficiency- Externalities and Market inefficiency- Public goods and common resources. | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:12 |
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Theory of Consumer Choice and New Frontiers in Microeconomics
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Level of Knowledge: Conceptual Cardinal utility analysis; Law of diminishing marginal utility; Consumer’s surplus (Marshall), Ordinal utility analysis. Indifference curves- Properties, consumer’s equilibrium, Price effect, Income effect and substitution effect. | ||||||||||||||||||||||
Unit-4 |
Teaching Hours:12 |
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Theory of Production and Cost
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Level of Knowledge: Conceptual Production function; Law of variable proportions; Laws of returns, Economies of scale; Producer’s Equilibrium with the help of iso-quants and iso-cost lines. Cost function- Important cost concepts. Short run and long run cost analysis (traditional theory) Modern theory of cost- Long run and short run. Revenue analysis. AR and MR. | ||||||||||||||||||||||
Unit-5 |
Teaching Hours:15 |
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Product Pricing and Factor Pricing
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Level of Knowledge: Conceptual Market structure- Perfect competition, Price and output determination- Role of time element in market price determination. Monopoly- Price output determination, Price discrimination Monopolistic Competition. Price and Output determination. Selling costs. Product differentiation- oligopoly; Price determination (collusive pricing, price leadership). | ||||||||||||||||||||||
Text Books And Reference Books: 1. N. Gregory Mankiw (2012). Principles of Macroeconomics, 6th Edition, Cengage Learning India. 2. The Core Team (2017) The Economy: Economics for a Changing World, Oxford University Press | ||||||||||||||||||||||
Essential Reading / Recommended Reading 1. Lipsey, R.G. and K.A. Chrystal (2011).Principles of Economics (IX ed.).Oxford University Press: Oxford 2. Ramsfield, E. (2012). Micro Economics (IX ed.). New York: W.W Norton and company. 3. Ray, N.C. (2014).An introduction to Microeconomics, Macmillan Company of India Ltd: New Delhi 4. Samuelson, PA and W.D. Hague (2012).A textbook of Economic Theory. ELBS Longman group: London. | ||||||||||||||||||||||
Evaluation Pattern
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ENG121 - ENGLISH - I (2021 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
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Max Marks:100 |
Credits:2 |
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Course Objectives/Course Description |
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· To help improve their communication skills for larger academic purposes and vocational purposes · To enable learners to learn the contextual use of words and the generic meaning · To enable learners to listen to audio content and infer contextual meaning · To enable learners to be able to speak for various purposes and occasions using context specific language and expressions · To enable learners to develop the ability to write for various purposes using suitable and precise language. |
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Course Outcome |
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CO1: Understand how to engage with texts from various countries, historical, cultural specificities and politics CO2: Understand and develop the ability to reflect upon and comment on texts with various themes CO3: Develop an analytical and critical bent of mind to compare and analyze the various literature they read and discuss in class CO4: Develop the ability to communicate both orally and in writing for various purposes
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Unit-1 |
Teaching Hours:6 |
Unit 1 1. The Happy Prince By Oscar Wilde 2. Shakespeare Sonnet 18
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Unit-1 |
Teaching Hours:6 |
language
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Common errors- subject-verb agreement, punctuation, tense errors
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Unit-2 |
Teaching Hours:6 |
unit 2
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1. Why We Travel-Pico Iyer 2. What Solo Travel Has Taught Me About the World – and Myself -ShivyaNath- Blogpost
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Unit-2 |
Teaching Hours:6 |
language
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sentence fragments, dangling modifiers, faulty parallelism, | |
Unit-3 |
Teaching Hours:6 |
language
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Note taking | |
Unit-3 |
Teaching Hours:6 |
unit 3
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1. Thinking Like a Mountain By Aldo Leopold 2. Short Text: On Cutting a Tree By Gieve Patel | |
Unit-4 |
Teaching Hours:6 |
unit 4
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1. Violence in the name of God is Violence against God By Rev Dr Tveit
2. Poem: Holy Willie's Prayer By Robert Burns | |
Unit-4 |
Teaching Hours:6 |
language
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Paragraph writing | |
Unit-5 |
Teaching Hours:6 |
Language
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Newspaper report | |
Unit-5 |
Teaching Hours:6 |
unit 5
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1. The Story of B24 By Sir Arthur Conan Doyle 2. Short Text: Aarushi Murder case
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Unit-6 |
Teaching Hours:6 |
unit 6
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1.Long text:My Story- Nicole DeFreece
2. short text: Why You Should Never Aim for Six Packs
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Unit-6 |
Teaching Hours:6 |
Language
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Essay writing | |
Unit-7 |
Teaching Hours:6 |
unit 7
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1.Long Text: Sir Ranjth Singh- Essay by SouravGanguly 2. Short text: Casey at the Bat- Ernest Lawrence Thayer | |
Unit-7 |
Teaching Hours:6 |
Language
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Paraphrasing and interpretation skills | |
Unit-8 |
Teaching Hours:3 |
visual text
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Visual Text: Before the Flood | |
Text Books And Reference Books: ENGlogue 1 | |
Essential Reading / Recommended Reading Addfitional material as per teacher manual will be provided by the teachers | |
Evaluation Pattern CIA 1=20 CIA 2=50 CIA 3= 20 ESE= 50 marks online and 50 marks written exam | |
FRN121 - FRENCH (2021 Batch) | |
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
Max Marks:100 |
Credits:3 |
Course Objectives/Course Description |
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French as a second language in the UG program. The method Génération A1 consists of a student's book and an activity book, both included in the digital manual. It consists of 6 units preceded by an initial section of 'Welcome'. The structure of each unit marks a real learning journey.
Course Objectives · To develop linguistic competencies and sharpen oral and written communicative skills · To familiarize learners to certain aspects of francophone civilization. · To enable learners to engage in simple everyday situations |
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Course Outcome |
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CO 1: To familiarize students with communicative French CO 2: To equip students with proper comprehensive skill of listening and writing CO 3: To make students read, write, speak and listen to French lessons CO 4: To make students speak and read French texts CO 5: To enable students to learn French words. |
Unit-1 |
Teaching Hours:10 |
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I discover
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Lexicon – Countries and nationalities, domestic animals, days of the week Grammar -Subject pronouns, verbs ‘to be’ and ‘to have’, definite and indefinite articles Speech acts – Greeting, asking how one is
Lesson 2: Hello, my name is Agnes. Lexicon – Months of the year, numbers 0-69, the family Grammar – Formation of the feminine / plural, possessive adjectives Speech acts -Introducing oneself and others, asking and saying dates
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Unit-2 |
Teaching Hours:5 |
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Les fables de la Fontaine
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La cigale et la fourmis (The grasshopper and the ant) | ||||||||||||||||||||||
Unit-3 |
Teaching Hours:10 |
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Culture: Physical and Political France
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Unit-4 |
Teaching Hours:5 |
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Les fables de la Fontaine
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Le renard et le corbeau (The fox and the crow) | ||||||||||||||||||||||
Unit-5 |
Teaching Hours:10 |
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Video Workshop: How cute he is!
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Unit-6 |
Teaching Hours:5 |
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Visual text
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A French movie | ||||||||||||||||||||||
Text Books And Reference Books: 1. Cocton, Marie-Noelle. Génération A1. Paris : Didier, 2016 2. De Lafontaine, Jean. Les Fables de la Fontaine. Paris, 1668 | ||||||||||||||||||||||
Essential Reading / Recommended Reading French websites like Bonjour de France, Fluent U French, Learn French Lab, Point du FLE etc | ||||||||||||||||||||||
Evaluation Pattern
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HIN122 - HINDI (2021 Batch) | ||||||||||||||||||||||
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
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Max Marks:100 |
Credits:3 |
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Course Objectives/Course Description |
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Course Description: The detailed text book 'Samakaleen Hindi Kavitha” is a collection of Modern Hindi poems of leading writers of Hindi Poetry edited by Dr.N Mohanan.From the medieval poetry ' Kabir Ke Dohe and Sur ke pad 'is also included.By teaching business correspondence emphasis is being given to functional Hindi too. Hindusthani Music and TranslationPractice also have been included in this semester.
Course Objectives:
Students will be exposed toto read and analyse and appreciate poems by learning poetry. Through translation, students will be able to develop translation skills while translating from other languages and literature.. Business correspondence helps the students to enhance the functional aspects of the language. Students will be exposed to the world of poetry. Through translation, students can understand different languages, literatures and cultures of India
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Course Outcome |
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CO1 : Improve basic research skills. CO2: Improve the analytical skills through critical analysis of the poems. CO3: Understand the different aspects of Hindustani musical traditions. CO4: Enhance the translation skills. |
Unit-1 |
Teaching Hours:15 |
Kavya Sankalan - Samakaleen Hindi Kavitha. (An anthology of contemporary Hindi poems), Kabir ke Dohe and Sur Ke Pad
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‘Samakaleen Hindi Kavitha’ (Collection of Poems) Ed by Dr N Mohanan, Rajpal and son's, New Delhi Level of knowledge: Analytical | |
Unit-1 |
Teaching Hours:15 |
Hindustani Music
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Gazal Ki Parampara and Pramukh kalakar | |
Unit-2 |
Teaching Hours:10 |
Translation- practice
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Unit-3 |
Teaching Hours:10 |
Patra Lekhan --Vyavasaik Patra Vyavhar (Business letters)
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Vyavasaik Patra Vyavhar (Business letters)
Level of knowledge: Conceptual | |
Unit-4 |
Teaching Hours:10 |
Hindusthani Sangeeth-parampara evam pramukh kalakar
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Utbhav,Vikas aur paramparaein Pramukh Sangeethkar-1.Bhimsen Joshi 2.Gulam Ali 3.Pandit Ravishankar 4. Bismillah Khan. | |
Text Books And Reference Books:
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Essential Reading / Recommended Reading
1. Abhinav Patra-Vyavahar -Dr.Paramanand Gupta 2. Vanijya Hindi By A.R.Narti1.A Hand Book of Translation Studies By Das Bijay Kumar 3. Anuvad Evam Sanchar – Dr Pooranchand Tantan, Rajpal and Son’s, Kashmiri Gate, New Delhi – 110006 4. Anuvad Vignan By Bholanath Tiwari | |
Evaluation Pattern CIA-1(Digital learning-Editing of Hindi article in Hindi Wikipedia)-20 marks CIA-2(Mid semester examination)-50 marks CIA-3(Digital learning-Creating article in Hindi Wikipedia )-20 marks End sem examination-50 marks | |
KAN122 - KANNADA (2021 Batch) | |
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
Max Marks:100 |
Credits:03 |
Course Objectives/Course Description |
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The selected Poems are prescribed from 10 Century to 21 Century belong to old, Medieval and Modern period. The syllabus will extend the concerns of family, relationship, social justice and marginalized in the society. Through the prescribed text students can compose poems and able to make understand of the language style, compositition of literature and the culture of that age. The prescribed short stories are exposed to the world of Kannada fiction particularly modern Kannada short stories. Students are well versed in creative writings like Poetry, Play, short story Essays etc.
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Course Outcome |
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CO1: Able to acquire the poetic aspects and styles of writing from 10th century to 21st century. CO2: To increase the capacity of understanding and appreciating the poetry as a literary art CO3: Able to compose own poems, to analyse and criticize them. CO4: To make Students well-versed in creative writing like poetry, play, short story and essays. CO5: Students will acquire proficiency in the language, communication and functional aspects. |
Unit-1 |
Teaching Hours:20 |
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Poetry - Old & Medieval Poetries
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1. Pampa-Bharata Bahubali Prasanga 2. Janna- Chitramapatre Ramate Naari 3. Raghavanka- Purada Punyam Purusha Roopinde Pogutide 4. Devaradasimayya 5. Basavanna 6. Akkamahadevei 7. Allamaprabhu 8. Urilingapeddi 9. Purandara Dasa 10. Kanakadasa 11. Vadiraja | ||||||
Unit-2 |
Teaching Hours:15 |
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Modern Poetries
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1.B.M.Shree- Kaarihrggadeya Magalu 2.Bendre- Hakki Haarutide Nodidira 3. Gopala Krishna Adiga- Neharu Nivruttaraguvudill 4. G.S Shivarudrappa – Mumbai Jaataka 5. T Yellappa- Avaru Mattu Naavu 6. Muktayakka- Mooru Mukhagalu
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Unit-3 |
Teaching Hours:10 |
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Language Skills
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Text Books And Reference Books:
1. Adipurana- Pampa 2. Yashodhara Charite- Janna 3. Harishchandra Kavya- Raghavanka 4. Shree Sahitya- B M Shreekantaiah
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Essential Reading / Recommended Reading 1. Pampa Ondu Adhyayana- G S Shivarudrappa 2. Vachana Chandrike- L Basavaraju 3. Purandara Sahitya Darshana- S K Ramachandra Rao
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Evaluation Pattern
CIA-1 - Test in the Google Class -20 Marks CIA-2 Mid Semester Examination- 50 Marks CIA-3 Submission in the Google Class - 20 Marks End Semester Examination- 50 Marks | ||||||
SAN122 - SANSKRIT (2021 Batch) | ||||||
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
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Max Marks:100 |
Credits:3 |
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Course Objectives/Course Description |
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Shishupalavadha is considered one of the six model mahakavyas. It is based on an episode of the Mahabharata in which King Shishupala insults the hero-Lord Krishna, who beheads him in the ensuing duel. Comprising 20 cantos, the Shishupalavadha has a rich vocabulary that allegedly includes every known word in the Sanskrit language. The 19th canto, which is noted for its complexity, contains a stanza that is identical to the previous stanza if read backward. |
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Course Outcome |
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CO1: To familiarize students with some leading classical prose works and the individual literary styles of their authors. CO2: To acquaint students with socio-cultural conditions of the Indian society as reflected in the prescribed texts. CO3: To acquire skills in communication. CO4: To develop logical reasoning skills CO5: To enhance translation and interpretation skills |
Unit-1 |
Teaching Hours:35 |
Shishupalavadham of Magha I canto
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Introduction shlokas 1 to 60 Shishupalavadha is considered one of the six model mahakavyas. It is based on an episode of the Mahabharata in which King Shishupala insults the hero-Lord Krishna, who beheads him in the ensuing duel. Comprising 20 cantos, the Shishupalavadha has a rich vocabulary that allegedly includes every known word in the Sanskrit language. The 19th canto, which is noted for its complexity, contains a stanza that is identical to the previous stanza if read backward. | |
Unit-2 |
Teaching Hours:5 |
Grammar
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sandhi prakaranam and lakaras | |
Unit-3 |
Teaching Hours:5 |
Language skills
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Translation of given passage from english to Sanskrit writing a compoosition in Sanskrit on the given topics | |
Text Books And Reference Books: 1) Shishupalavadha of Magha 2) Sanskrit Grammar Translation from English to Sanskrit by M.R. Kale 3) Sanskrit Grammar Kannada version by Hegde. | |
Essential Reading / Recommended Reading five Mahakavyas, origin and development of Kavyas , Authors of Five Mahakavyas | |
Evaluation Pattern CIA 1 Wikipedia assignments CIA 2 Mid semester examinations CIA 3 Wikipedia assignments | |
TAM121 - TAMIL (2021 Batch) | |
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
Max Marks:100 |
Credits:3 |
Course Objectives/Course Description |
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Poems of Bharatiyar and Bharatidasan and poems by women poets with feminine sensibilities will initiate the students into the modern period with all its complexities. The short stories by Ambai offers a matured vision of life through a varied characters and situatins. A new concept, Cultural Studies, will take the students beyond prescribed syllabus to include music, theatre, painting and films out of whcih the art form of music is taken up for the first semester. |
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Course Outcome |
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CO1: Recall and categorize the concepts of literature. CO2: Understand the true essence of the texts, and inculcate them in their daily lives. CO3: Recognize and apply the moral values and ethics in their learning. CO4: Comprehend the concepts in literature and appreciate the literary text. |
Unit-1 |
Teaching Hours:10 |
Modern Poetry- Bharathiyar
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1. Kannan yen sevagan 2. Kannan yen kozhandhai 3. Kannan yen vilayatu pillai 4. Kannan yen kadhalan 5. Kannan yen kadhali
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Unit-2 |
Teaching Hours:10 |
Bharathi dasan
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1. Kadal 2. Kundram 3. Nyaairu 4. Aal 5. Chittrur | |
Unit-3 |
Teaching Hours:10 |
Contemporary Cultural Issues
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Prose including reference to contemporary literary issues 1. Oru karupu silanthi udan oru iravu- Ambai Cultural studies, Indian festivals | |
Unit-4 |
Teaching Hours:10 |
Penniya kavithaigal
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1.Ottadai -Thamarai 2. Kapinaani thozhudhal- Ponmani vairamutu 3. Yendhan tozha- Subhathra 4. Kadal konda pen puram- Andal priya dharshini 5. Pen- P. Kalpana '
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Unit-5 |
Teaching Hours:2 |
Grammer- Language skills
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Pira mozhi chorkal | |
Unit-6 |
Teaching Hours:3 |
Common topic
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Isai | |
Text Books And Reference Books:
Malliga, R et al (ed).Thamilppathirattu I.Bangalore: Prasaranga,2011 ‘Oru Karuppuchilanthiyudan Or Iravu’ by Ambai,
published by Kalachuvadu Publications, Nagercoil, 2014
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Essential Reading / Recommended Reading
Varadarajan, Mu. Thamil Ilakkia Varalaru . New Delhi:Sahitya Akademi, 2008 Sivathambi, Ka.Thamil Sirukathaiyin Thorramum Valarchiyum.Coimbatore: NCBH, 2009 Ragunathan,C.Bharathi: Kalamum Karuthum, Chennai:NCBH, 1971
Ramakrishnan S 100 Sirantha Sirukathaigal, Chennai: Discovery Books, 2013
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Evaluation Pattern With a total of 100 marks, 50 marks will come from Continuous Internal Assessment (CIA) and the remaining 50 marks will come from end semester exanination. While the end semester examination will be fully theory based the CIA will consist of Wikipedia entries, assignments, theatre production, book review and other activities | |
AEN221 - ADDITIONAL ENGLISH (2021 Batch) | |
Total Teaching Hours for Semester:45 |
No of Lecture Hours/Week:3 |
Max Marks:100 |
Credits:3 |
Course Objectives/Course Description |
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The second semester has a variety of writing from India, Pakistan and Srilanka. The various essays, short stories and poems deal with various socio-economic, cultural and political issues that are relevant to modern day India and the Indian sub-continent and will enable students to comprehend issues of identity-politics, caste, religion, class, and gender. All of the selections either in the manner of their writing, the themes they deal with or the ideologies that govern them are contemporary in relevance and sensibility, whether written by contemporary writers or earlier writers. Excerpts from interviews, autobiographical writings, sports and city narratives are added to this section to introduce students to the varied genres of literature. The objectives of this course are to expose students to the rich literary and cultural diversity of Indian literatures to sensitise students on the social, political, historical and cultural ethos that has shaped the nation- INDIA to enable to grasp and appreciate the variety and abundance of Indian writing, of which this compilation is just a passing glance
to learn and appreciate India through association of ideas in the texts and the external contexts (BhashaUtsav will be an intrinsic help in this endeavour)
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Course Outcome |
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CO1 CO 2: Understand the cultural, social, religious and ethnic diversities of India they will be able to be analytical and critical of the pluralistic society they live in through the activities and assignments conducted be aware of the dynamics of gender, identity, communalism and politics of this vast nation through its literature. |
Unit-1 |
Teaching Hours:10 |
Poetry
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1. Jayanta Mahapatra “Grandfather”
2. Meena Alexander “Rites of Sense”
3. K.Satchidanandan “Cactus”
4. Jean Arasanayagam “Nallur” | |
Unit-2 |
Teaching Hours:15 |
Short Stories
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1. Temsula Ao “The Journey”
2. A. K Ramanujan “Annaya’s Anthropology”
3. Sundara Ramswamy “Waves”
4. Ashfaq Ahmed “Mohsin Mohalla”
5. T.S Pillai “In the Floods” | |
Unit-3 |
Teaching Hours:20 |
Essays
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1. Salman Rushdie “Gandhi Now”
2. Amartya Sen “Sharing the World”
3. Suketu Mehta “Country of the No”
4. Rahul Bhattacharya “Pundits From Pakistan” (An Excerpt) | |
Text Books And Reference Books: The textbook "Reading Diversity" | |
Essential Reading / Recommended Reading Online references for Comprehension Questions in the textbook | |
Evaluation Pattern Evaluation Pattern CIA 1: Classroom assignment/test for 20 marks keeping in tune with the course objectives and learning outcomes. CIA 2: Mid-semester written exam for 50 marks CIA 3: Collage, tableaus, skits, talk shows, documentaries, Quizzes or any proactive creative assignments that might help students engage with India as a cultural space. This is to be done keeping in tune with the course objectives and learning outcomes.
Mid Semester Exam: 2 Hrs Section A: 4x5= 20 Section B: 2x15=30 Total 50 End Semester Exam: 2 hrs Section A: 5 x 5 = 25 Section B: 5 x 15= 75 Total 100
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COH231 - CORPORATE ACCOUNTING - I (2021 Batch) | |
Total Teaching Hours for Semester:60 |
No of Lecture Hours/Week:4 |
Max Marks:100 |
Credits:4 |
Course Objectives/Course Description |
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Course Description: This course provides comprehensive understanding of corporate accounting practices and presentation of financial statements as per legal requirements in organizations. It provides an overview of the corporate practice in maintaining the books as per accounting standards especially in company final accounts, valuation of shares, holding company accounting etc. As a pre-requisite, students must have basic knowledge about the concepts relating to finance and accounts. Course Objective:
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Course Outcome |
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CO1: Prepare financial statements for external reporting in compliance with the Companies Act and IndAS. CO2: Consolidate the financial statements of holding and subsidiary companies in compliance with the Companies Act and IndAS. CO3: Undertake redemption of debentures in compliance with relevant provisions of the Companies Act and SEBI guidelines and record the same in the books of account. CO4: Estimate the value of goodwill and shares of listed companies. CO10: Recommend organizations to issue bonuses or undertake buybacks of shares and prepare accounts under bonus or buyback of shares. |
Unit-1 |
Teaching Hours:16 |
Final Accounts
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Level of Knowledge: Conceptual and working Framework for preparation and presentation of Financial Statements – Compliance with Accounting standards- Form and contents of Statement of Profit or Loss and Balance Sheet as per SCHEDULE III (Division ii) – General Instructions for preparation of Statement of Profit and Loss and Balance Sheet – Disposal of company profits – dividend tax deducted at source -Declaration of dividends out of reserves-Transfer to Reserves etc., excluding calculation of managerial remuneration. | |
Unit-2 |
Teaching Hours:8 |
Accounting for Alteration of Share Capital
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Level of Knowledge: Conceptual and working
Meaning of Alteration of share capital – Accounting treatment- Bonus shares-Characteristic of Bonus shares- circumstances for issue of bonus shares-SEBI guidelines for issue of bonus shares-Accounting Treatment for Bonus shares-Buy-back of shares- advantages-Accounting entries in buy-back of shares - equity shares with differential rights, employee stock option(theory only).
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Unit-3 |
Teaching Hours:10 |
Accounting for Redemption of Debentures
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Level of Knowledge: Conceptual and working
Meaning of debentures – Types of debentures - Redemption of debentures- Methods of redemption – problems on conversion method -problems on buying own debentures from open market (including ex-interest and cum interest quotations) – problems on redemption using sinking fund method | |
Unit-4 |
Teaching Hours:13 |
Valuation of Goodwill and Valuation of Shares
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Level of Knowledge: Conceptual and working
Valuation of Goodwill – Meaning of Goodwill – Need for Valuation of Goodwill – Factors Affecting Valuation of Goodwill – Methods of Valuation – Average Profit Method – Super Profit Method – Annuity Method-Capitalization Method-Valuation of Shares – Need for Valuation –Factors Affecting valuation of Shares- Net Asset Method – Yield Method – Fair Value-Simple Practical Problems
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Unit-5 |
Teaching Hours:13 |
Accounts of Holding Companies/Parent Companies
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Level of Knowledge: Conceptual and working Meaning of Holding & Subsidiary Company – Consolidation of Balance Sheet of Holding and Subsidiary Company - Relevant provisions of Accounting Standard (ICAI).Calculation of Cost of Control – Minority Interest –Treatment of Unrealized Profit on stock and assets- Revaluation of Assets and Liabilities- Inter Company Owing-Preference shares - Issue of bonus Shares by Subsidiary Company -Proposed Dividend –Preparation of consolidated balance sheet with one subsidiary company. | |
Text Books And Reference Books: |