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1 Semester - 2021 - Batch | Course Code |
Course |
Type |
Hours Per Week |
Credits |
Marks |
AEN121 | ADDITIONAL ENGLISH | Ability Enhancement Compulsory Course | 3 | 3 | 100 |
COP131 | FINANCIAL ACCOUNTING - I | Core Courses | 4 | 4 | 100 |
COP132 | BUSINESS ECONOMICS | Core Courses | 4 | 4 | 100 |
COP133 | COST ACCOUNTING | Core Courses | 4 | 4 | 100 |
COP134 | BUSINESS MANAGEMENT AND ORGANISATIONAL BEHAVIOUR | Core Courses | 4 | 4 | 100 |
COP161B | BUSINESS ETIQUETTE AND CORPORATE GROOMING | Generic Elective | 60 | 4 | 100 |
ENG121 | ENGLISH - I | Ability Enhancement Compulsory Course | 3 | 2 | 100 |
HIN122 | HINDI | Ability Enhancement Compulsory Course | 3 | 3 | 100 |
KAN122 | KANNADA | Ability Enhancement Compulsory Course | 3 | 03 | 100 |
2 Semester - 2021 - Batch | Course Code |
Course |
Type |
Hours Per Week |
Credits |
Marks |
AEN221 | ADDITIONAL ENGLISH | Ability Enhancement Compulsory Course | 3 | 3 | 100 |
COP231 | FINANCIAL ACCOUNTING - II | Core Courses | 4 | 4 | 100 |
COP232 | BUSINESS MATHEMATICS AND STATISTICS | Core Courses | 4 | 4 | 100 |
COP233 | INDIAN FINANCIAL SYSTEM | Core Courses | 4 | 4 | 100 |
COP234 | MANAGEMENT ACCOUNTING | Core Courses | 4 | 4 | 100 |
COP261C | SUSTAINABILITY AND CORPORATE SOCIAL RESPONSIBILITY | Generic Elective | 4 | 4 | 100 |
ENG221 | ENGLISH - II | Ability Enhancement Compulsory Course | 3 | 2 | 100 |
HIN222 | HINDI | Ability Enhancement Compulsory Course | 3 | 3 | 100 |
KAN222 | KANNADA | Ability Enhancement Compulsory Course | 3 | 03 | 100 |
3 Semester - 2020 - Batch | Course Code |
Course |
Type |
Hours Per Week |
Credits |
Marks |
COP311 | ENTREPRENEURSHIP | Skill Enhancement Course | 3 | 2 | 50 |
COP331 | MARKETING MANAGEMENT | Core Courses | 4 | 4 | 100 |
COP332 | HUMAN RESOURCES MANAGEMENT | Core Courses | 4 | 4 | 100 |
COP333 | FINANCIAL MANAGEMENT - I | Core Courses | 4 | 4 | 100 |
COP334 | ADVANCED FINANCIAL ACCOUNTING - I | Core Courses | 4 | 4 | 100 |
COP335 | BUSINESS AND COMMERCIAL LAWS | Core Courses | 4 | 4 | 100 |
COP361C | COMMERCE AND INDIAN SOCIETY-I | Generic Elective | 4 | 4 | 100 |
4 Semester - 2020 - Batch | Course Code |
Course |
Type |
Hours Per Week |
Credits |
Marks |
COP411 | INFORMATION TECHNOLOGY IN BUSINESS | Skill Enhancement Course | 3 | 2 | 50 |
COP431 | OPERATIONS MANAGEMENT | Core Courses | 4 | 4 | 100 |
COP432 | TAXATION - I | Core Courses | 4 | 4 | 100 |
COP433 | AUDITING | Core Courses | 4 | 4 | 100 |
COP434 | BUSINESS COMMUNICATION | Core Courses | 4 | 4 | 100 |
COP435 | CORPORATE LAW | Core Courses | 4 | 4 | 100 |
COP461C | COMMERCE AND INDIAN SOCIETY-II | Generic Elective | 4 | 4 | 100 |
5 Semester - 2019 - Batch | Course Code |
Course |
Type |
Hours Per Week |
Credits |
Marks |
COP531 | FINANCIAL MANAGEMENT - II | Core Courses | 4 | 4 | 100 |
COP532 | RESEARCH METHODOLOGY | Core Courses | 4 | 4 | 100 |
COP533 | ADVANCED FINANCIAL ACCOUNTING - II | Core Courses | 4 | 4 | 100 |
COP541A | INVESTMENT ANALYSIS AND PORTFOLIO MANAGEMENT | Discipline Specific Elective | 4 | 4 | 100 |
COP541B | BANKING THEORY, LAW AND PRACTICE | Discipline Specific Elective | 4 | 4 | 100 |
COP542A | COMMODITY AND DERIVATIVES MARKETS | Discipline Specific Elective | 4 | 4 | 100 |
COP542B | INSURANCE MANAGEMENT | Discipline Specific Elective | 4 | 4 | 100 |
COP543A | PROJECT APPRAISAL AND FINANCING | Discipline Specific Elective | 4 | 4 | 100 |
COP543B | BANK MANAGEMENT | Discipline Specific Elective | 4 | 4 | 100 |
6 Semester - 2019 - Batch | Course Code |
Course |
Type |
Hours Per Week |
Credits |
Marks |
COP631 | STRATEGIC MANAGEMENT, ETHICS AND CORPORATE GOVERNANCE | Core Courses | 4 | 4 | 100 |
COP632 | RISK MANAGEMENT | Core Courses | 4 | 4 | 100 |
COP633 | TAXATION - II | Core Courses | 4 | 4 | 100 |
COP641A | STRATEGIC FINANCIAL MANAGEMENT | Discipline Specific Elective | 4 | 4 | 100 |
COP641B | INNOVATIONS IN BANKING AND INSURANCE | Discipline Specific Elective | 4 | 4 | 100 |
COP642A | INTERNATIONAL FINANCIAL MANAGEMENT | Discipline Specific Elective | 4 | 4 | 100 |
COP642B | INTERNATIONAL BANKING AND INSURANCE | Discipline Specific Elective | 4 | 4 | 100 |
COP681 | RESEARCH PROJECT | Discipline Specific Elective | 0 | 4 | 100 |
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Department Overview: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Department of Professional Studies (DPS) offers some of the most unique and inter-disciplinary courses in the field of commerce and management. It was established in the year 2002 as Centre for Career Advancement (CCA), and later upgraded to Department of Professional Studies in 2007. The department aims at professional training for wider career opportunities. This is achieved through value enhancement programmes (Add-on courses and programmes) along with the academic degrees to equip the students to meet the challenges and prospects of contemporary academia and the corporate sector. All courses of the department are conducted by academicians and highly qualified practicing professionals Soft Skills and Activity Sessions (SSA) are a compulsory component of every programme of the department and is assigned to make the students excel in soft skills, team work, communication, public speaking, debates, general knowledge etc. By the end of third year of UG and second year of PG, each student is expected to conduct at least two training sessions as a professional trainer in the other departments of the university or in other institutions. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Mission Statement: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Vision- To develop into a centre of excellence in education, training and research in the field of commerce and management Mission- To impart holistic education through state-of-the-art technology with the aim of producing professionals in the field of commerce and management, and also to launch new programmes to bridge the gap between academia and the corporate sector by meeting stakeholder requirements. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Introduction to Program: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Program Objective: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Objectives: 1. Impart the students with higher level knowledge and understanding of contemporary trends in commerce 2. Equip the students to evaluate environmental factors that influence business operation with the conceptual requirements and skills on preparation and interpretation of financial statements 3. Enable students to demonstrate knowledge of Accounting Standards and Reporting methods 4. Prepare the students to analyze and apply cost accounting practices to aid effective managerial decision 5. Facilitate the students to exhibit the competency and skills to deal with the tax structure, planning and modalities for its compliance 6. Sensitize students towards ethical issues arising out of business and society interface Programme Outcomes: Students will be able to: 1. Discuss the concepts of Management Accounting, Finance and the other areas of Commerce 2. Analyze financial statements to interpret organizational efficiency 3. Analyze, interpret and apply concepts of Financial, Cost and Management Accounting for business decision-making 4. Execute the best practices of Cost and Management accounting 5. Exhibit the knowledge of entrepreneurial qualities and explore entrepreneurial opportunities | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Assesment Pattern | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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:
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Examination And Assesments | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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:
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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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Learning Outcome The students will become sensitive to cultural, social, religious and ethnic diversities and help them engage with their peers and all around them in a more understanding and ‘educated’ manner. it will also enable them through the activities conducted to become more proactive citizens/participants in society. 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. 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 |
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 |
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 | |
COP131 - FINANCIAL 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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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. |
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Course Outcome |
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On completing the course students will be able to: |
Unit-1 |
Teaching Hours:12 |
Overview of accounting principles and procedure
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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 | |
Unit-2 |
Teaching Hours:8 |
Preparation of financial statements for sole proprietors
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Preparation of Statement of Profit and Loss and Balance Sheet: structure, contents; problems based on trial balance and adjustments | |
Unit-3 |
Teaching Hours:8 |
Fundamental Indian Accounting Standards
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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 | |
Unit-4 |
Teaching Hours:12 |
Dissolution of partnership firms
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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 | |
Unit-5 |
Teaching Hours:10 |
Amalgamation of firms
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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 | |
Unit-6 |
Teaching Hours:10 |
Sale of partnership firm
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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 | |
Text Books And Reference Books:
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Essential Reading / Recommended Reading
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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.
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COP132 - BUSINESS ECONOMICS (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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This course is designed to familiarize students with the basic concepts, theories and models of economics which are relevant to business. |
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Course Outcome |
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On completing the course students will be able to: 1. Define and remember basic concepts of Economics applicable to business 2. Explain and identify key factors affecting/ determining economic variables such as demand, supply, price of products and factors of products 3. Compare different market types and their functioning 4. Describe and evaluate theories of consumer behaviour, production and factor price determination |
Unit-1 |
Teaching Hours:4 |
Business Economics
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Meaning- characteristics, distinction between business economics and pure economics, scope of business economics, uses/objectives of business economics | |
Unit-2 |
Teaching Hours:6 |
Consumption Analysis
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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 | |
Unit-3 |
Teaching Hours:9 |
Demand and Supply (Market) analysis - I
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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 | |
Unit-4 |
Teaching Hours:10 |
Demand and Supply (Market) analysis - II
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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 | |
Unit-5 |
Teaching Hours:7 |
Production Analysis
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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. | |
Unit-6 |
Teaching Hours:4 |
Cost & Revenue Analysis
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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. | |
Unit-7 |
Teaching Hours:12 |
Market Structure
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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. | |
Unit-8 |
Teaching Hours:8 |
Economics of strategy
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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. | |
Text Books And Reference Books: |