Syllabus for
Bachelor of Commerce (Professional)
Academic Year  (2021)

Aim and Purpose: To develop Commerce professionals with a global perspective towards Management Accounting B.Com professional is a unique course aimed at a higher level career placement for undergraduates. This course provides the option of training for CIMA and CS or Insurance to every student. The syllabus of the course is also tailored to enhance the prospects of students in pursuing these professional courses. The simultaneous pursuit of CIMA and CS or Insurance along with competent curriculum of B.Com-P prepares the students to pursue higher academic and professional interests

Programme Outcome/Programme Learning Goals/Programme Learning Outcome:

PO 2: Effectively employ knowledge of Finance, Investment and Risk management for business value creation

PO 3: Exhibit Discipline Specific expertise in the areas of Finance, Banking and Insurance

PO 4: Apply the knowledge of tax, legal framework governing business activities

PO 5: Demonstrate entrepreneurial and intrapreneurial mindset to promote innovation and creativity in business

PO 6: Identify and solve business problems through interdisciplinary and multidisciplinary approach

PO 7: Assume the role of competent accounting professionals with strong ethical values and with a deep concern for environmental, societal, and governance issues

PO 8: Conduct independent research in the areas of specialisation and recommend optimal solutions

PO 9: Exhibit digital proficiency required to function effectively in a dynamic business environment

PO 10: Demonstrate leadership traits, communication skills and innovative thinking for optimal performance in personal, professional and societal and environmental domains.

PO 11: Exhibit social sensitivity to embrace diversity and inclusion and promote peaceful coexistence.

Pedagogy: 

A comprehensive array of pedagogical tools such as Lectures, Case Studies, Role Plays, Presentation’s etc are used to facilitate effective learning. The highlights of the programme are:

·         Emphasis on self learning

·         Focus on a Holistic Development

·         Integrated approach to the functional areas of Management

·         Strong Emphasis on Ethics and Values

·         Emphasis on group work and team building

·         Academic rigor and continuous evaluation

·         Personality development through specially designed modules

·         Strong support through Faculty Advisors and Counselors

·         Active collaboration between the Department and Industry

·         Practicing professionals as adjunct faculty 

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 Bank:

Subject wise Question Bank is prepared every semester to test the Conceptual, Application, Analytical and Problem solving skills of the students. These question banks are prepared by the faculty member teaching the subject and duly verified by the subject expert.

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

Continuous Internal Assessments:

CIA – 1  and 3 : Continuous Internal Assessment

Written (reports) – Group or Individual, Understanding of the subjects, Participative learning, Presentation and VIVA, Quiz, Multiple choice based test etc.

CIA – 2:  Continuous Internal Assessment - Mid Semester Exam

Mid Semester Exam marks will be taken for Internal Assessment. MSE marks will be reduced to 25 for this purpose. The question paper pattern for the Mid Semester Examination is as follows:

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

Grading Pattern:

Grading pattern will be the same as approved by the University for UG Courses as detailed herein below:

 Pedagogy: 

A comprehensive array of pedagogical tools such as Lectures, Case Studies, Role Plays, Presentation’s etc are used to facilitate effective learning. The highlights of the programme are:

·         Emphasis on self learning

·         Focus on a Holistic Development

·         Integrated approach to the functional areas of Management

·         Strong Emphasis on Ethics and Values

·         Emphasis on group work and team building

·         Academic rigor and continuous evaluation

·         Personality development through specially designed modules

·         Strong support through Faculty Advisors and Counselors

·         Active collaboration between the Department and Industry

·         Practicing professionals as adjunct faculty 

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 Bank:

Subject wise Question Bank is prepared every semester to test the Conceptual, Application, Analytical and Problem solving skills of the students. These question banks are prepared by the faculty member teaching the subject and duly verified by the subject expert.

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

Continuous Internal Assessments:

CIA – 1  and 3 : Continuous Internal Assessment

Written (reports) – Group or Individual, Understanding of the subjects, Participative learning, Presentation and VIVA, Quiz, Multiple choice based test etc.

CIA – 2:  Continuous Internal Assessment - Mid Semester Exam

Mid Semester Exam marks will be taken for Internal Assessment. MSE marks will be reduced to 25 for this purpose. The question paper pattern for the Mid Semester Examination is as follows:

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

Grading Pattern:

Grading pattern will be the same as approved by the University for UG Courses as detailed herein below:

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. It also provides an introduction to certain fundamental Indian Accounting Standards (Ind ASs), besides completing the accounting modules for partnership firms, i.e. discussing the accounting treatment for dissolution, amalgamation, and sale of partnership firms.

Introduction to accounting; Double-entry system; Ind AS 1: Financial statements, purpose, general features (true and fair view, going concern, accrual basis, materiality and aggregation, offsetting, frequency of reporting, comparative information, consistency);  Other assumptions and conventions (business entity, money measurement, conservatism), Basic accounting procedure: journal entries, ledgers, subsidiary books, cash book, capital and revenue expenditure/receipts, rectification of errors, trial balance, bank reconciliation statement

Preparation of Statement of Profit and Loss and Balance Sheet: structure, contents; problems based on trial balance and adjustments

Ind AS 2 (Inventories): measurement—cost, cost formulas, net realisable value; recognition asan expense; basic problems

Ind AS 18 (Revenue): measurement; identification of transaction; sale of goods; rendering of services; interest, royalties and dividends;  basic examples

Ind AS 16 (Property, Plant and Equipment): measurement at recognition; depreciation, depreciation method, change in method (Ind AS 8);  derecognition; problems on the above

Ind AS 40 (Investment Property): recognition, measurement, transfers, disposals; basic problems

Accounting procedure for closing of books of account—journal entries, ledger accounts; piecemeal distribution, insolvency of partners, Garner Vs Murray rule, applicability in India, deficiency account, treatment of unrecorded assets and liabilities

Meaning and objectives; journal entries and ledger accounts to close the books of amalgamating firms; accounting treatment of assets and liabilities not taken over by the new firm; treatment of goodwill; opening entries in the books of the new firm; balance sheet of the new firm

Introduction; need for conversion; meaning of purchase consideration; methods of calculating purchase consideration—net payment method, net asset method; passing of journal entries and preparation of ledger accounts in the books of vendor; treatment of certain items—dissolution expenses, unrecorded assets and liabilities, assets and liabilities not taken over by the purchasing company, contingent liabilities, non-assumption of trade liabilities; in the books of purchasing company—passing of incorporation entries, treatment of security premium, fresh issue of shares and debentures to meet working capital, preparation of balance sheet

1. Jain S. P., & Narang K. L., (2013). Financial Accounting (19ed.). Mumbai: Kalyani
2. Institute of Chartered Accountants of India. Indian Accounting Standards (IND ASs)

1. Maheswari S. N., &Maheswari S. K. (2012). Financial Accounting. New Delhi: Vikas Publishing House
2. Arulanandam M.A., & Raman K. S. (2014). Advanced Accountancy (6ed.). Mumbai: Himalaya Publishing House

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. 

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 behaviour, 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, 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: Rent, 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: Behaviour of a monopolist in the short and the long run. Price discrimination by a monopolist-1st degree, 2nd degree and 3rd degree.

Understanding aggregate Demand and aggregate Supply. The Importance of Expectations: Exchange Rates, Exchange Rates regimes fixed and floating rate. Current macro Issues effecting business: Oil prices, Global Imbalances.

1. Dwivedi (2009): Essentials of Business Economics, Vikas Publishing House
2. Salvatore &Srivatsava (2012): Managerial Economics, 7th Edition, Oxford University Press
3. Maheshwari (2012): Managerial Economics, 3^rd Edition, PHI
4. Michaels (2011): Economics for Managers, Cengage Learning

1.      Allen, Weigelt, Doherty & Mansfield (2012): Managerial Economics, 8^th Edition, W. W. Norton & Company

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

3.      Dransfield (2009): Business Economics, Routledge

4.      Keat, Young & Banerjee (2011): Managerial Economics, 6^th Edition, Pearson

5.      Nellis& Parker (2006): Principles of Business Economics, 2^nd Edition, Pearson

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

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

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.