CHRIST (Deemed to University), Bangalore

DEPARTMENT OF PROFESSIONAL STUDIES

School of Commerce, Finance and Accountancy

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

 
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
    

    

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

Programme Outcome/Programme Learning Goals/Programme Learning Outcome:

PO 1: Apply the knowledge of accounting domains to solve the strategic business problems

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.

PO 12: Demonstrate personality traits like self-awareness, peer-recognition, tolerance and empathy to function effectively in the workplace

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:

Sections

Type

Marks

A

Conceptual / Descriptive Type questions

6 x 2 = 12

B

Conceptual / Descriptive Type questions

5 x 5  =   25

C

Analytical / Essay Type Questions

3 x 15 = 45

D

Case Study

1 x 18 = 20

§  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:

 

Sections

Type

Marks

A

Short Answer Questions

4x 2 = 8

B

Conceptual / Descriptive Type questions

2 x 5  =   10

C

Analytical / Essay Type Questions

1 x 15 = 15

D

Case Study

1 x 17 = 17

 

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:

Percentage

Grade

Grade point

Interpretation

Class

80 & Above

   A+

  4.0

Outstanding

Distinction

70 --- 79

   A

  3.5

Excellent

First class

65 --- 69

   B +

  3.0

Very good

First class

60 --- 64

   B

  2.5

Good

First class

55 --- 59

   C +

  2.0

Average

Second class

50 --- 54

   C

  1.5

Satisfactory

Second class

40 --- 49

   C -

  1.0

Exempted with 50% aggregate

Pass class

39 & Below

   F

    0

Fail

Fail

 

 

 

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:

Sections

Type

Marks

A

Conceptual / Descriptive Type questions

6 x 2 = 12

B

Conceptual / Descriptive Type questions

5 x 5  =   25

C

Analytical / Essay Type Questions

3 x 15 = 45

D

Case Study

1 x 18 = 20

§  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:

 

Sections

Type

Marks

A

Short Answer Questions

4x 2 = 8

B

Conceptual / Descriptive Type questions

2 x 5  =   10

C

Analytical / Essay Type Questions

1 x 15 = 15

D

Case Study

1 x 17 = 17

 

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:

Percentage

Grade

Grade point

Interpretation

Class

80 & Above

   A+

  4.0

Outstanding

Distinction

70 --- 79

   A

  3.5

Excellent

First class

65 --- 69

   B +

  3.0

Very good

First class

60 --- 64

   B

  2.5

Good

First class

55 --- 59

   C +

  2.0

Average

Second class

50 --- 54

   C

  1.5

Satisfactory

Second class

40 --- 49

   C -

  1.0

Exempted with 50% aggregate

Pass class

39 & Below

   F

    0

Fail

Fail

 

 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:

Sections

Type

Marks

A

Conceptual / Descriptive Type questions

6 x 2 = 12

B

Conceptual / Descriptive Type questions

5 x 5  =   25

C

Analytical / Essay Type Questions

3 x 15 = 45

D

Case Study

1 x 18 = 20

§  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:

 

Sections

Type

Marks

A

Short Answer Questions

4x 2 = 8

B

Conceptual / Descriptive Type questions

2 x 5  =   10

C

Analytical / Essay Type Questions

1 x 15 = 15

D

Case Study

1 x 17 = 17

 

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:

Percentage

Grade

Grade point

Interpretation

Class

80 & Above

   A+

  4.0

Outstanding

Distinction

70 --- 79

   A

  3.5

Excellent

First class

65 --- 69

   B +

  3.0

Very good

First class

60 --- 64

   B

  2.5

Good

First class

55 --- 59

   C +

  2.0

Average

Second class

50 --- 54

   C

  1.5

Satisfactory

Second class

40 --- 49

   C -

  1.0

Exempted with 50% aggregate

Pass class

39 & Below

   F

    0

Fail

Fail

 

 

 

 

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

 

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)

  

 

Course Outcome

CO1 CO 2: Understand the cultural, social, religious and ethnic diversities of India they will be able to be analytical and critical of the pluralistic society they live in through the activities and assignments conducted be aware of the dynamics of gender, identity, communalism and politics of this vast nation through its literature.

Unit-1
Teaching Hours:10
Poetry
 

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
 

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
 

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”

 

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

 

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.

Course Outcome

CO1: Discuss and apply fundamental accounting concepts, principles and conventions

CO2: Record basic accounting transactions and prepare annual financial statements for a sole proprietorship business

CO3: Discuss and apply Ind ASs on Inventories; Revenue; Property, Plant and Equipment; and Investment Property

CO4: Record accounting transactions on the dissolution, amalgamation, and sale of partnership firms.

CO5: Describe on amalgamation, sale and dissolution of partnership firm

Unit-1
Teaching Hours:12
Overview of accounting principles and procedure
 

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
 

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
 

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
 

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
 

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
 

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:

  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)
Essential Reading / Recommended Reading

  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
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. 

 

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

 

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

Course Outcome

CO1: Define and remember basic concepts of Economics applicable to business

CO2: Explain and identify key factors affecting/ determining economic variables such as demand, supply, price of products and factors of products

CO3: Compare different market types and their functioning

CO4: Describe and evaluate theories of consumer behaviour, production and factor price determination

CO5: Portrays the market structure and economics and strategy

Unit-1
Teaching Hours:4
Business Economics
 

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
 

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
 

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
 

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
 

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
 

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
 

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
 

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:

  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, 3rd Edition, PHI
  4. Michaels (2011): Economics for Managers, Cengage Learning
Essential Reading / Recommended Reading

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

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

3.      Dransfield (2009): Business Economics, Routledge

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

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

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

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

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. 

 

COP133 - COST ACCOUNTING (2021 Batch)

Total Teaching Hours for Semester:60
No of Lecture Hours/Week:4
Max Marks:100
Credits:4

Course Objectives/Course Description