Syllabus for
Bachelor of Commerce (Finance and Accountancy)
Academic Year  (2021)

B Com (Finance and Accountancy) programme aims to nurture auditing and taxation professionals who become change agents in advising the corporate and thereby bring in higher standards in corporate governance and due diligence for sustainable socio-economic growth of the nation.

Programme Outcome/Programme Learning Goals/Programme Learning Outcome:

PO2: Analyze financial statements to interpret organizational efficiency.

PO3: Apply critical thinking skills by identifying and analysing accounting issues using the relevant accounting framework.

PO4: Analyze, interpret and apply concepts of Financial, Cost and Management Accounting for business decision-making.

PO5: Execute the best practices of Accounting, taxation and Auditing

PO6: Exhibit the knowledge of entrepreneurial qualities and explore entrepreneurial opportunities.

Evaluation Pattern:

Department of Professional Studies follows a rigorous system of continuous evaluation, and the assessment events include quizzes, tests, assignments, mid-term and end-term exams, individual/group project work, presentations etc.  

Students are evaluated for each course on the basis of written examination and continuous internal assessment. Each paper carries maximum of 100 marks and is evaluated as follows:

End Semester Examination (ESE)                                      :           50%

Mid Semester Examination (CIA-2)                                    :           25%

Continuous Internal Assessments (CIA- 1 & 3)                :           20%

Attendance                                                                            :           05%

Total                                                   :          100%                         

·       Written Examinations consists of:

§  Mid Semester Exam – 50 marks   (2 hours duration)

§  End Semester Exam – 100 marks (3 hours duration)

·       A student should have secured minimum 40% marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 marks out of 100 must be secured to pass in that paper.

 Question Paper Pattern for the End Semester Examination:

The question paper pattern for the End Semester Examination is as follows:

§  Section A

Conceptual / Descriptive Type questions 6 out of 8 questions of 2 mark each.

§  Section B

Analytical / Essay type questions with choice – 5 out of 7 questions of 5 marks each

§  Section C

Analytical/ Essay type questions with choice – 3 out of 5 questions of 15 marks each

§  Section D

One Compulsory Question – 18 marks

Attendance:

The marks distribution for attendance is as follows:

95 – 100%       -           5 marks

90 – 94%         -           4 marks

85 – 89%         -           3 marks

80 – 84%         -           2 marks

76 – 79%         -           1 mark

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)

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”

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”

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”

The text book copy "Reading Diversity"

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

This course revisits and strengthens fundamental accounting principles and processes, culminating in the preparation of the financial statements of a sole proprietorship business. The course also focuses on accounting for special transactions such as consignment and joint ventures

Accounting Concepts, Accounting Standards and Introduction to Ind AS and Accounting Policies – Introduction and principle of disclosure. Journal entries, ledgers, subsidiary books, cash book, capital and revenue expenditure/receipts, Types of Business Entities, Financial statements and purpose for business Entities.

Meaning - Errors in Trial Balance – Rectification journal entries - Suspense account. Bank Reconciliation statements - Advanced problems

Recording of Bills discounted, endorsed and dishonored in the books of the drawer and drawee

Final accounts in the books consignor and consignee –commission calculation, Valuation of stock, Treatment of normal, abnormal loss, goods in transit and goods loss in transit.

Basis of inventory valuation and record keeping, various methods of inventory calculation- LIFO, FIFO, Specific Identification, Simple Average Price, Weighted Average method, Adjusted selling price method, perpetual and periodic inventory method

Concepts on preparation of final account - trading account, profit & loss account and balance sheet. 

Factors in measurement of Depreciation, Methods: straight line method, WDV, sum of digit method, Depletion, production unit method and machine hour method. Computation and accounting treatment of depreciation, Change in depreciation methods.

2. Institute of Chartered Accountants of India. Indian Accounting Standards (IND AS)

2. Institute of Chartered Accountants of India. Indian Accounting Standards (IND AS)

·       Written Examinations consists of:

§  Mid Semester Exam – 50 Marks   (2 hours duration)

§  End Semester Exam – 100 Marks (3 hours duration)

·       A student should secure a minimum of 40% Marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 Marks out of 100 must be secured to pass in that paper.

To provide basic knowledge of mathematical concepts and theories that will help students to increase their reasoning, analytical and problem-solving skills and to enable students to grasp the fundamentals of Statistics for interpreting business data.

Formulation of linear programming problems (LPP), Graphical solution to LPPs, transportation problems – North-west corner rule, Least cost method and Vogel’s approximation method, assignment problems.

Introduction to functions and limit (concept only), Differentiation. Derivatives of xn, ex, ax, log(x). Laws of derivatives for sum, product and quotient. Applications of derivatives. Maxima and Minima (statement of sufficient conditions in terms of first and second order derivatives).  Simple applications in Economics and Commerce.

Simple and compound interest. Annuities, types of annuities - Present values and accumulated values of these annuities.

Meaning of Statistics, collection of data – primary and secondary data, construction of table, frequency distribution of discrete and continuous variables, cumulative frequency distribution, representation of data using bar chart and pie chart, graphical representation of frequency distribution by histogram, frequency polygon and ogives

Arithmetic mean, positional averages – mode, median and partition values – quartiles, deciles, and percentiles, measure of variations – Range, quartile deviation, mean deviation, standard deviation and their coefficient.

Meaning, types, probable error, Karl Pearson’s and Spearman’s rank correlation (excluding bivariate and multi correlation), Regression equation and coefficients, properties and coefficient of determination.

Classification, Construction of Index Numbers, methods of constructing Index Numbers, simple aggregative method, simple average of price relative method, weighted index method, Fisher Ideal method including time and factor reversibility tests.

Random experiment, sample space and event, addition and multiplication rules of probability, random variable - discrete and continuous, continuous distribution - normal distribution     

·       Written Examinations consists of:

§  Mid Semester Exam – 50 Marks   (2 hours duration)

§  End Semester Exam – 100 Marks (3 hours duration)

·       A student should secure a minimum of 40% Marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 Marks out of 100 must be secured to pass in that paper.

The course aims to provide an understanding of the laws governing business practices in India. It focuses on the broad domains of business law and the specific regulations and practices within them.

Agreement, kinds of Agreements, Contract kinds of contracts, Agreement vs. Contract, Essentials of Valid offer, counter offer, Standing or open offer, invitation to offer, Acceptance, Essentials of a valid acceptance, Promise. Communication of offer and acceptance and Revocation. Capacity to contract, Consent and Free Consent, Consideration and Void Agreements, Special contract- Indemnity and Guarantee, Bailment and pledge, Agency Case laws.

Introduction, Definitions, Formalities of the contract of sale, Distinction between ‘sale’ and ‘agreement of sell, Distinction between’ sale and hire purchase agreement’, Conditions and Warranties, Transfer of property as between the seller and the buyer, Rights of an unpaid seller, E-commerce payments and IT laws applicability to sale of goods over internet.

Meaning and Characteristics of Negotiable Instrument, Operational rules of Evidence, Presumptions, Classification of Negotiable Instruments, Promissory Notes and Bills of Exchange

Acceptor and Acceptance, definition of Acceptor, Acceptance for honor, Absolute and qualified or conditional acceptance, Drawer, Drawee in case of Need, Payee, Cheques, Types of Cheque and Penalties in case of dishonor of certain cheques, distinguish between cheque and bill of exchange

Introduction, Definitions: Consumer, Defect, Deficiency and unfair trade practices, manufacture, Consumer, Councils, Consumer Protection Redressal Agencies, Jurisdiction, Penalties for frivolous complaints

Definition, Essentials, Types of Partnerships and types of Partners, Test of partnership deed and property of the firm, Reconstitution of Partnership firms, Relation of partners, Registration of Partnership, Dissolution of Partnership and partnership Firm. LLP Concept - Nature and Salient features, Extent and limitation of liability of LLP and its partners, Conversion to LLP, Winding up and Dissolution of the LLP

2. Dr. Rajani Jagata, “Business Laws”, January, 2020 edition, Scholar Tech Press publications, ISBN /ASIN: B08MWHJ9HX, 2020

3. Sushma Arora, “Business Laws”, 8th Edition; September 2020, TAXMAN Publications, ISBN: 978-9390128495, 2020

4. Dr.P.K.Pandey, “Business Law”, January 2019 Edition, Mahaveer publications, ISBN-13 : 978-8194088479, 2019

5. Ashok Jain, “Consumer Protection Act, 1986 (Theory with Q.A.)” January 2017 edition, Ascent Publications, ISBN / ASIN: B07D4HJP6C

2. Bare Acts

3. Avtar Singh, “Business Law”, 10th Edition, Eastern Book Company publication,                 ISBN: 9789351450726, 9351450724, 2014.

4. P.C.Tulsian, Bharat Tulsian, “Business Law”,4th edition, Mc Graw Hill Publications, ISBN-13: 978-9389811674, 2020.

5. Dr.S.S.Srivastava, “Law of Contract 1 & II”, 2018th Edition, Central Law Publications (CLP), ISBN-10 : 9386456753; ISBN-13 : 978-9386456755.

·       Written Examinations consists of:

§  Mid Semester Exam – 50 Marks   (2 hours duration)

§  End Semester Exam – 100 Marks (3 hours duration)

·       A student should secure a minimum of 40% Marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 Marks out of 100 must be secured to pass in that paper.

This course is designed to familiarize students with the basic concepts, theories and models of economics which are relevant to business.

Meaning- characteristics – distinction between business economics and pure economics – scope of business economics – uses/objectives of business economics

Approaches to the study of consumer behavior - cardinal approach - law of Equi-marginal utility, ordinal approach - indifference curve analysis - properties – consumer surplus – meaning - analysis - limitations

Demand (Determinants, Demand function) - Law of Demand – Variations in demand, Supply (Determinants, Supply function) – Law of Supply –Variations in Supply, Market equilibrium and changes in equilibrium (reference to product markets & factor markets), Interference with market prices - Minimum price & Maximum price and its effect, Market failure – meaning & types - Public goods – Externalities - Merit goods - Demerit goods

Demand: Elasticity of Demand – Price elasticity of demand –factors determining elasticity of demand – its measurement and its application in business decisions, concepts of Income& Cross-Promotional elasticity of demand, Supply: Elasticity of Supply – factors determining elasticity of supply, Demand forecasting- Survey and statistical methods

Production Analysis: Production – Firm and Industry – Production function – Production runs or Periods (short run and long run) – Production in the short run – Law of variable proportions – Production in the long run – Returns to scale (increasing, constant and decreasing returns to scale) – Economies of scale and Diseconomies of scale  

Factor Pricing:Introduction toRent, Wages, Interest and Profit 

Cost - Cost concepts (Absolute cost and opportunity cost, Accounting cost and Economic cost) – Fixed and Variable cost – TC, AC & MC, Cost-output relationship in the short run - Cost-output relationship in the long run. Revenue – TR, AR & MR - Revenue with no change in price – Revenue with change in price.      

Perfect Competition: Assumptions, price and output decisions. Equilibrium of the firm and the industry in the short and the long runs, including industry’s long run supply, producer surplus. Shut down point under perfect competition market, Monopoly: Behavior of a monopolist in the short and the long run. Price discrimination by a monopolist-1st degree, 2nd degree and 3rd degree. Monopolistic competition, concept of excess capacity - Oligopoly - Collusive & Non-collusive models of Oligopoly  

Definition and Meaning of business Cycles. Causes and Effect of Business Cycles. Strategies to face the negative effects of business Cycles. 

2.   Salvatore & Srivatsava (2012). Managerial Economics (7th Edition). Oxford University Press

3.   Nellis & Parker (2006). Principles of Business Economics (2nd Edition). Pearson.

4.   Petersen, Lewis & Jain (2006). Managerial Economics (4th Edition). Pearson.

5. Sloman, Hinde & Garratt (2013), Economics for Business (6th Edition). Pearson.

2.   Atmanada (2009). Managerial Economics (2nd Edition). Excel Books.

3.   Gillespie (2013). Business Economics (2nd Edition). Oxford University Press.

4.   Gupta (2011). Managerial Economics (2nd Edition). TMH.

5.   Keat, Young & Banerjee (2011). Managerial Economics (6th Edition), Pearson.

6. Maheshwari (2012). Managerial Economics (3rd Edition). PHI

·       Written Examinations consists of:

§  Mid Semester Exam – 50 Marks   (2 hours duration)

§  End Semester Exam – 100 Marks (3 hours duration)

·       A student should secure a minimum of 40% Marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 Marks out of 100 must be secured to pass in that paper.

The course covers basic concepts relating to a successful Business Communication and strengthens fundamental management principles and ethical business processes.  It is designed to give students in-depth knowledge and insight in specific management-related areas and develop working knowledge of business, as well as assist them in analyzing and decision making in various business scenarios.

Sentence Types and Direct-Indirect, Active-Passive Speech, Vocabulary, Comprehension Passages, Note Making  

Précis Writing, Article Writing, Resume Writing  

Formal Letters, Formal mails and Business Report and Meetings                           

Introduction, Major schools of Management thought - past to present, Nature and characteristics - Scope and functional areas of management in organizations.  Managing in a global environment, Organizational Development – meaning, characteristics and objectives.  Business Ethics and Corporate Social Responsibility, Impact of globalization on businesses

Introduction to Planning, Importance, purpose, Foundation of planning, Management by objectives (MBO), MBO process, Planning through MBO – practical insights, Strategic Planning Cycle, Planning Premises, Types of Planning Premises, Strategic Planning Process - Vision, Mission, Objectives, Types of objectives, Hierarchy of objectives, Max E.Douglas model for writing effective objectives, Situational analysis / Internal and External Analysis - SWOT, PESTEL, Dimensions of Plans – Repetitiveness; Time; Level; Scope; Broadness; Balanced Score Card (BSC), BSC vs MBO, Decision making – Qualitative and Quantitative, Decision making process and execution.

Introduction to Management Function of Organizing, Importance of Organizing, Steps in Organizing process, Organizing Staff/Employees, Organizational Design and Structure, Classification of Organization – Formal and Informal – Types of Organizational Structure – Formal (Line, Staff, Functional, Matrix, Project, Hybrid, Virtual, Network…) and Informal structure, Adaptive Organizational Design, Organizing  job tasks and employees like great companies  - specialization, Centralization, Decentralization, Formalization - Span of Control – Narrow & Broad – Authority & Responsibility, Staffing.  Organizational Behaviour – nature and significance.

Meaning and nature of directing - Leadership styles – Basic and Two-dimensional Leadership styles – Job Centered & Employee Centered, Management by Exception, Management by Walking around, Open Door Policy, Emotional Intelligence for Effective Leadership. Leadership across cultures.

2.Harold Koontz and Heinz Weihrich (2015). Essentials of Management(10Ed.). Mc Graw Hill Publication.

3.Stephen P.Robins and Mary Coulter (2017). Management (14 Ed.). Prentice-Hall

4. Richard L. Daft, (2012). Principles of Management. Cengage Learning.

1.Sarvesh Gulati. (2012). Corporate Grooming and Etiquette. Rupa Publications India Pvt. Ltd.

2.Thomas Means. (2009). Business Communication.

3.Stephen P. Robins and Timothy A. Judge. Organizational Behaviour. Pearson

4.Readings and cases from Harvard Business Review (website)

5.Rashmi Bansal. Stay Hungry Stay Foolish. CIIIE Publication, IIM Ahmedabad.

6. Hamel, Gary. The Future of Management. Harvard Business School Press.

·       Written Examinations consists of:

§  Mid Semester Exam – 50 Marks   (2 hours duration)

§  End Semester Exam – 100 Marks (3 hours duration)

·       A student should secure a minimum of 40% Marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 Marks out of 100 must be secured to pass in that paper.

• To expose learners to a variety of texts to interact with
• To help learners classify ideologies and be able to express the same
• To expose learners to visual texts and its reading formulas
• To help learners develop a taste to appreciate works of literature through the organization of language
• To help develop critical thinking
• To help learners appreciate literature and the language nuances that enhances its literary values

• To help learners understand the relationship between the world around them and the text/literature
• To help learners negotiate with content and infer meaning contextually
• To help learners understand logical sequencing of content and process information

·         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.

Common errors- subject-verb agreement, punctuation, tense errors 

1. Why We Travel-Pico Iyer

2. What Solo Travel Has Taught Me About the World – and Myself -ShivyaNath- Blogpost

sentence fragments, dangling modifiers, faulty parallelism,

Note taking

1. Thinking Like a Mountain

By Aldo Leopold

2. Short Text: On Cutting a Tree

By Gieve Patel

1. Violence in the name of God is Violence against God

By Rev Dr Tveit

2. Poem: Holy Willie's Prayer

By Robert Burns

Paragraph writing

Newspaper report

1. The Story of B24

By Sir Arthur Conan Doyle

 2. Short Text: Aarushi Murder case 

1.Long text:My Story- Nicole DeFreece

2. short text: Why You Should Never Aim for Six Packs

Essay writing

1.Long Text: Sir Ranjth Singh- Essay by SouravGanguly

2. Short text: Casey at the Bat-  Ernest Lawrence Thayer

Paraphrasing and interpretation skills

Visual Text: Before the Flood

CIA 2=50 

CIA 3= 20 

ESE= 50 marks online and 50 marks written exam

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

‘Samakaleen Hindi Kavitha’ (Collection of Poems) Ed by Dr N Mohanan, Rajpal and son's, New Delhi

Level of knowledge: Analytical

Gazal Ki Parampara and Pramukh kalakar

                  

Translation-Practice English to Hindi and vise- versa

Level of knowledge:Basic                                           

Vyavasaik Patra Vyavhar (Business letters)                                

1. Mulya Suchi 
2. Adesh
3. Shikayathi
4. Bhugtan

Level of knowledge: Conceptual

Utbhav,Vikas aur paramparaein

Pramukh Sangeethkar-1.Bhimsen Joshi 2.Gulam Ali 3.Pandit Ravishankar 4. Bismillah Khan.

1. Kavya Sankalan - ‘Samakaleen Hindi Kavitha’ (Collection of Poems)Ed. by Dr. N Mohanan.

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

CIA-2(Mid semester examination)-50 marks

CIA-3(Digital learning-Creating article in Hindi Wikipedia )-20 marks

End sem examination-50 marks

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. 

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  

 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

        1.  Adipurana- Pampa

       2. Yashodhara Charite- Janna

       3. Harishchandra Kavya- Raghavanka

       4. Shree Sahitya- B M Shreekantaiah

2. Vachana Chandrike- L Basavaraju

3. Purandara Sahitya Darshana- S K Ramachandra Rao

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

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)

1.      Jayanta Mahapatra    “Grandfather”

2.      Meena Alexander    “Rites of Sense”

3.      K.Satchidanandan      “Cactus”

4.      Jean Arasanayagam   “Nallur”

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”

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)

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.

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: 5 x 5 = 25

Section B: 5 x 15= 75

Total                   100

This course offers accounting modules for partnership firms, i.e. discussing the accounting treatment for dissolution, amalgamation, and sale of partnership firms. Substantial modules have also been dedicated to accounting for branches and departmental accounts. 

Dissolution and piecemeal distribution- insolvency of partners-Garner Vs Murray-applicability in India, deficiency account, treatment of un-recorded assets and liabilities Amalgamation-Conversion to a limited Company and Sale to a limited Company - all related accounts, journal entries and final balance sheet – treatment of un-recorded assets & liabilities, contingent liabilities, issue of shares/debentures for purchase consideration (conversion/sale to a company), LLP Limited Liability Partnership

Introduction – Inland Branches – Types – Dependent – Preparation of Branch Accounts in Head Office Books – Treatment of Cost Price – Invoice Price  - Debtors Account – Creditors Account – treatment of Petty cash – prepaid insurance – creation of stock reserve – independent branches – preparation of Head Office Account in Branch Books – Branch Account in Head Office Books – Memorandum Trading and Profit and Loss Account in Head Office books - Incorporation of Trial Balance of branch in Head Office Books  - Adjustment entries – goods-in-transit - cash-in-transit –depreciation of Branch Assets- services rendered by Branch to Head Office and vice versa – Receipts and payments by Branch on behalf of Head Office and vice versa – Reconciliation of Branch and Head office Current Accounts. Techniques of foreign currency translation in case of foreign branches, integral and non-integral operation.

Accounting Standards and Guidance Notes on various accounting aspects issued by the ICAI and simple problems based thereon – (AS relating to inventory, depreciation, valuation of assets and liabilities including contingent liabilities and exchange rate fluctuations only), AS 1, 2, 4, 5, 9, 10, 11, 12 and 13.

Meaning; legal provisions (including repossession); relevant provisions of Ind AS 17 (Leases); calculation of interest - when rate of interest and cash price are given, when cash price and total amount payable are given, when rate of interest and installments 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; accounting treatment of default and repossession.

Instalment system: Meaning; difference between hire purchase and instalment system;  relevant provisions of Ind AS 17 (Leases); calculation of interest - when rate of interest and cash price are given, when cash price and total amount payable are given; calculation of cash price when rate of interest and instalment price are given; calculation of cash price under annuity method;  journal entries and ledger accounts in the books of instalment purchaser and instalment buyer.

The need for a conceptual framework – Understand ability, relevance, reliability and comparability – recognition and measurement – legal versus the commercial view of accounting – alternative models and practices – the concept of faithful representation. 

2. S P Jain & K L Narang, “Advanced Accountancy”, 19th Edition, Kalyani Publications

3. P C Tulsian & Bharat Tulsian, “Principles and Practice of Accounting”, 5th Edition, McGraw-Hill, ISBN-13: 978-9389811698

4. The Institute of Chartered Accountants of India, “Accounting”, Revised Edition, ICAI, ISBN-13: 978-8184411300. 

2.S Anil Kumar & V Rajesh Kumar, “Advanced Accounting” 1st Edition, Himalaya Publishing House, ISBN-13:978-9352621606

3.R L Gupta & M Radhaswamy, “Advanced Accountancy”, 18th Edition, Sultan Chand, ISBN: 978-8180546990

4.M Hanif & A Mukherjee, “Financial Accounting – II”, 4th Edition, McGraw-Hill, ISBN-13:978-9387886230

5. Ravi Kanth Miriyala & Sunitanjani Miriyala, “accounting Standards Made Easy”, 12th Edition, Commercial Law Publishers, ISBN-13:978-9389564198.

·       Written Examinations consists of:

§  Mid Semester Exam – 50 Marks   (2 hours duration)

§  End Semester Exam – 100 Marks (3 hours duration)

·       A student should secure a minimum of 40% Marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 Marks out of 100 must be secured to pass in that paper.

The course aims to provide conceptual understanding of cost accounting. It focuses on the computation of various components of cost, such as material, labour, and overheads. It also covers modules on specific cost accounting methods like job costing and contract costing, and process costing.

Introduction – Definition – Fundamental Principles –Scope, Functions and objectives – Merits & Demerits – Methods & Techniques-Cost Accounting and financial accounting comparison; Elements of Cost – Cost vs. Expense- Cost Centre, Cost Unit & Cost object- Classification of Cost - Installation of Costing system - Cost Sheet (Problems) - Tenders and Quotations (Problems).

Meaning and classification of material- Purchase Procedure& documentation - Store Keeping Functions; Inventory Control - Fixation of Levels (Problems)- Periodical and Perpetual Inventory, ABC Analysis, EOQ (Problems); Stores issue - Methods of Pricing of materials – FIFO – LIFO - Simple and Weighted Average Methods. (Problems).

Meaning & classification of Labour- Attendance and payroll procedure- Time Keeping - Methods of Time Keeping - Time Booking – Records - Idle Time - Causes for Idle Time - Treatment of Idle Time – Overtime – Labour Turnover (Problems) - Labour Remuneration - Features of Good Wage System – Remuneration system and incentive schemes (Problems).

Meaning and definition Classification of Overheads- Allocation & Apportionment of overheads (Primary Distribution) (Problem) Apportionment of Service Department Costs to Production Departments (Secondary Distribution- Reciprocal and non-reciprocal basis). (Problem) Absorption of Overheads - Methods (Problem)- Percentage of Direct Material Cost - Direct Labour Cost - Prime Cost - Direct Labour Hour Rate and Machine Hour Rate (Problem).

Meaning and nature- Difference between Job Costing and Contract Costing – Preparation of Contract Accounts- Ascertainment of Profit/Loss on Contract – Work in Progress and Balance Sheet –Profits on incomplete contracts-Cost Plus and Estimated Contracts (Problems).

Meaning and Nature- Preparation of Process Accounts- Treatment of Normal Loss, Abnormal Loss/gain - (Including Inter-Process Profit and Equivalent Production) Preparation of Process Accounts (Problem) and Joint and By-Products

Need for reconciliation- Reasons for difference in profits- Reconciliation (Problems)

·       Written Examinations consists of:

§  Mid Semester Exam – 50 Marks   (2 hours duration)

§  End Semester Exam – 100 Marks (3 hours duration)

·       A student should secure a minimum of 40% Marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 Marks out of 100 must be secured to pass in that paper.

Macroeconomics has an extensive, substantive as well as methodological content. It deals with the functioning of the economy, including how the economy’s total output of goods and services and employment of resources is determined and what causes these totals to fluctuate. The paper is designed to make an undergraduate student aware of the basic theoretical framework underlying the field of macroeconomics

Social Goods, Private Goods, Positive and Negative Externalities, Implications of Externalities using Demand and Supply Analysis,             Impact of Tax savings and subsidies on pricing mechanism

Economic Growth and Development, National Income and Aggregates – Concept and Calculation, NI calculation using IS LM curve, Marginal efficiency of capital. Multiplier to determine national income, Accelerator principle in determination of national income, Impact of tax saving and subsidy on National Income, Implication of marginal propensity to save and marginal propensity to consume on national income, relationship between full employment and national income

Government policy – Re-distribution of income, Impact of interest rate on base employment, Monetary policy and implications of holding cash balances, Credit multiplier. Fiscal policy and rates of employment. Fiscal Policy and aggregate demand. Fiscal Policy and national income. Philip’s curve, Role of monetary authorities in the control of money

Misallocation of resources – Intervention by Government. Ways to redress income inequalities, Income distribution and Lorenz curve, Measurement of Income inequality.

Introduction, Theory of Comparative Advantage between products and Countries. Advantages and disadvantages of production on the basis of comparative advantage, Factors of Production and Factor Pricing.

2.D’souza Errol (2008) Macroeconomics: Person Publication, New Delhi.

3.Jingan M.L. (2012) Macroeconomic Theory, Vrinda Publication, Delhi

4.Mankiw N. G. (2012) Principles of Macroeconomics, Cengage Learning, New Delhi

5. Vaish M. C. (2013) Macro Economic Theory, Vikas Publishing House, N. Delhi

2. Froyen (2013), Macroeconomics: Theories and Policies Pearson, Education India

·       Written Examinations consists of:

§  Mid Semester Exam – 50 Marks   (2 hours duration)

§  End Semester Exam – 100 Marks (3 hours duration)

·       A student should secure a minimum of 40% Marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 Marks out of 100 must be secured to pass in that paper.

Introduce students to the structure of Indian Financial System and further allow them to appreciate the various nuances of myriad and ever evolving financial system.  The exercise attempts to provide an overview of various financial services, institutions, systems and functioning of financial markets.

Introduction, Meaning, Objectives and importance, Functions, Structure of Indian Financial system - its Evolution, Financial Sector Reform.

Meaning, Functions, Players and intermediaries, Instruments - treasury bills, commercial paper, commercial bills, certificate of deposit, Call money market, Corporate funding through money market.

Meaning, Relevance of capital market to corporate finance, Components of capital market, Primary and Secondary markets, Role of stock exchanges in India, SEBI and investor protection.

Meaning, Constituents, Instruments, Financial intermediaries, Issue process, Fixed pricing, Book building and its process, Sourcing from international capital markets, Corporate requirements of listing and other issue procedures and regulations as prescribed under Companies Act and SEBI Regulations, Different types of Prospectuses used in corporate IPO, Marketing initiatives for IPO,Preparation of prospectus.

Meaning, Development of secondary markets in India, Constituents stock exchanges and its functions, Brokers, Functions of trading and settlement procedure-Stock Exchanges in India-BSE, NSE, OTCEI, Internet trading, Commodity, currency and other emerging exchanges, Depository System, Indian depositories and Depository participants

Organization, Regulatory frame work, Association of Mutual Funds in India, Types, Net Asset Value, Structure and size of investment.

Merchant Banking: Project appraisal, Designing capital structure and instruments, Underwriting, Corporate advisory services, Bought out deals, Institutional placement, Debt Syndication, Regulation of merchant bankers.

Credit Rating: Introduction, Regulatory framework, Credit rating agencies, Rating process and methodology, Rating symbols, credit rating of money market instruments.

Venture capital Financing, Forfeiting & factoring services, Venture Capital Services – Meaning, Types and Process.

Financial Institutions - banking, Non-banking and Regulatory Institutions Overview and role in Indian economy, Life and non-life insurance organizations in India, Nonbanking financial companies (NBFCs), Micro Finance Institutions.

2.   E.Gardon & K.Natarajan, “Financial Markets & Services”, 10^th Edition, Himalaya Publishing House, Mumbai, 2016.

3.   Meir Kohn, “Financial Institutions and Markets”, Tata McGraw Hill, 2011.

4. Vasanth Desai, “The Indian Financial System”, 4^th Revised Edition, HPH, 2010.

2.   P N Varshney & D K Mittal “Indian Financial System” 12^th Edition, Sultan Chand & Sons, ISBN 13: 978-81-8054-824-6, 2015.

3.   Machiraju H.R. “Merchant Banking” 4^th Edition, New Age International Ltd, ISBN-13: 978-8122427301, 2019.

4.  Bhole, L.M & Jitendra Mahakud, “Financial Institutions & Markets”, 6^th Edition, Mc Graw Hill India, 2017.

·       Written Examinations consists of:

§  Mid Semester Exam – 50 Marks   (2 hours duration)

§  End Semester Exam – 100 Marks (3 hours duration)

·       A student should secure a minimum of 40% Marks in the ESE to pass in that paper.

·       In aggregate for each paper, for internal and end semester put together, at least 40 Marks out of 100 must be secured to pass in that paper.

This course aims to develop students' sustainability awareness and skills to enhance sustainable business value based on the 'triple bottom line' of people, planet and profit. It will focus on developing an understanding of the relationships between CSR /Sustainability and competitive strategy.

Evolution of CSR, CSR models, drivers of CSR, arguments for and against CSR

Concept of sustainability and stakeholder management, CSR through triple bottom line and Sustainable Business

Disclosure Practices of Global Reporting Initiatives (GRI) for Sustainability Reporting Iin India, SEBI’s ESG and business responsibility disclosures, Mandatory v/s Voluntary Environmental Disclosures, Benefits of sustainability reporting, Barriers / Challenges to Sustainability Reporting

Embedding CSR into Corporate Strategy, Action-based approach for linking CSR with strategy, Business-level CSR, CSR vision, mission, strategy, and tactics, Responsive CSR agendas Vs Strategic CSR agendas, CSR driven innovation, Integration of CSR into Strategic Decision Making process, Impact of value and culture on CSR, Integration of CSR into Investment Decisions

Millenium Development goals (MDG), Sustainable development goals (SDG), UN Global compact principles, OECD guidelines for CSR.

Formation of CSR committee, responsibilities of CSR committee, CSR activities, CSR provisions under companies act, CSR compliance and reporting standard, CSR audit.

Review current trends and opportunities in CSR.CSR as a Strategic Business tool for Sustainable development. Review of successful corporate initiatives & challenges of CSR. Case Studies of Major CSR Initiatives

1. Sharma, J.P., Corporate Governance, Business Ethics & CSR, Ane Books Pvt Ltd, New Delhi.
2. Sharma, J.P., Corporate Governance and Social Responsibility of Business, Ane Books Pvt. Ltd, New Delhi.

1. Mallin, Christine A., Corporate Governance (Indian Edition), Oxford University Press,New Delhi.
2. Blowfield, Michael, and Alan Murray, Corporate Responsibility, Oxford UniversityPress.
3. Francesco Perrini, Stefano, and Antonio Tencati, Developing Corporate Social Responsibility-A European Perspective, Edward Elgar.

 CIA -1 : 30%

 CIA-2  : 30%     

 CIA - 3: 35%

 Attendance - 5%

Total - 100%

• To expose learners to a variety of texts to interact with
• To help learners classify ideologies and be able to express the same
• To expose learners to visual texts and its reading formulas
• To help learners develop a taste to appreciate works of literature through the organization of language
• To help develop critical thinking
• To help learners appreciate literature and the language nuances that enhances its literary values

• To help learners understand the relationship between the world around them and the text/literature
• To help learners negotiate with content and infer meaning contextually
• To help learners understand logical sequencing of content and process information

·         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.

1.  Long text:    Witches’ Loaves

O Henry

2.   Short text:  Portion size is the trick!!!

By Ranjani Raman

Presentation skills

Report writing

1.Long text: In the Height of Fashion-Henry Lawson

2. short text: Crazy for Fashion- BabatundeAremu

1.    long text:  Bharat Bhavan

By Charles Correa

2.   Short text:  The Plain Sense of Things

By Wallace Stevens

Group Discussion

Interview skills and CV writing

1.Long Text: The Amazing Dabbawalas of Mumbai- ShivaniPandita

2. Short Text:

If

By Rudyard Kupling

1.    Long tet: Whose Ambedkar is he anyway?

           By KanchaIlaiah

2. Short text: Dhauli

By JayantaMahapatra

Developing arguments- debating

1.    Long text: An Occurrence at Owl Creek Bridge

By Ambrose Bierce

2.     Short text: Strange meeting

By Wilfred Owen

Letter writing and email writing

1.Long text: Facebook and the Epiphanator: An

End to Endings?

            By Paul Ford

2. Short text:  'Truth in the time of Social Media' by Girish Balachandran

Ethics of writing on social media platforms

BBC Documentary- Dabbawalas

MSE-50

CIA3- 20

ESE- 50 online and 50 written

Course Description:

The text book 'Samakaleen Kahaniyam' is a contemporary socio-political issues based story collection edited by Dr.Vanaja  Published by Rajpal and sons, New Delhi.  In this semester four visual texts/film appreciation and famous four film directors of India from different languages have been incorporated along with business  communications to improve the functional aspects of the language. 

Course Objectives:

Students are exposed to the world of Hindi fiction, particularly short stories. Visual text helps them to improve their analytical skills and make them to know more about the thematic and technical aspects of Cinema. The module ‘Film Directors’ will inspire students to achieve professionally and personally.   By learning business correspondence students can enhance the functional aspects of the language.