Syllabus for
Bachelor of Business Administration (Finance and Accountancy)
Academic Year  (2019)

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

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)

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.

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.

On completing the course students will be able to:

1.      Discuss and apply fundamental accounting concepts, principles and conventions

2.      Record basic accounting transactions and prepare annual financial statements for a sole proprietorship business

3.      Discuss and apply Ind ASs on Inventories; Revenue; Property, Plant and Equipment; and Investment Property

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

(i)    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)

ii ) 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.

(i)     Ind AS 2 (Inventories): measurement—cost, cost formulas, net realizable value; recognition as an expense; basic problems

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

(iii)            Ind AS 16 (Property, Plant and Equipment): measurement at recognition; depreciation, depreciation method, change in method (Ind AS 8)de recognition; 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

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

1.      Maheswari S. N., &Maheswari S. K. (2012). Financial Accounting. New Delhi: Vikas

Arulanandam M.A., & Raman K. S. (2014). Advanced Accountancy (6ed.). Mumbai: Himalaya Publishing House

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

Course Outcomes : 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 behavior, production and factor price determination

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

Revenue – TR, AR & MR - Revenue with no change in price – Revenue with change in price.

Oligopoly- Collusive & Non-collusive models of Oligopoly

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 

Salvatore &Srivatsava (2012): Managerial Economics, 7^th Edition, Oxford University Press

Course Description:

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.

Course Outcomes :

On completing the course students will be able to:

1.      Discuss the basic concepts and classification of cost

2.      Compute various components of cost

3.      Apply the methods of cost accounting in ascertaining cost for different sectors

Discuss the reasons and need for reconciliation of cost and financial statements, and prepare reconciliation statements

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- Costs for decision making - Installation of Costing system - Cost Sheet - Tenders and Quotations (Problems)

Meaning and classification of material- Purchase Procedure& documentation - Store Keeping Functions; Inventory Control - Fixation of Levels- 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—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) Apportionment of Service Department Costs to Production Departments (Secondary Distribution- Reciprocal basis). Absorption of Overheads - Methods - percentage of Direct Material Cost - Direct Labour Cost - Prime Cost - Direct Labour Hour Rate and Machine Hour Rate

Contract Costing                                                                                 

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

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

Essential references:

1. Horngren T. Charles, Datar M. Srikant and Rajan V. Madhav. (2014) Cost Accounting: A Managerial Emphasis, 15th Edition, Prentice Hall publishers, Delhi

2.  Arora M N – (2012) A Text book of Cost & Management Accounting, Vikas Publishing, New Delhi

3. LalJawahar, Srivastava Seema. (2013) Cost Accounting, 5thEdition, Tata Mcgraw-Hill, Delhi

1.      Saxena V. K. (2014) Essentials of Cost Accounting, Sultan Chand and Sons, New Delhi

2.      Sharma &Shashi. K Gupta(2012) Cost & Management Accounting Kalyani Publishers

Kishore. M. Ravi. (2014) Business Strategy and Strategic Cost Management, 1st Edition, Taxmann Publications, New Delhi

Course Description:  This paper intends to develop conceptual knowledge of Business management and Organizational Behaviour. The study approach enables students understand and analyze practical aspects of management and Organizational Behaviour to become skilled at the art of getting things done through people in a corporate business scenario.

Course Outcomes :

1.      Discuss different schools of management thought

2.      Apply the concepts of planning, organizing, executing/leading and controlling for effective management

3.         Apply the concepts of organisational behaviour to enhance organisational effectiveness

Management: Meaning, Major schools of Management thought - past to present, Nature and characteristics - Scope and functional areas of management in Organizations, Management as a science art or profession, Management & Administration.

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, Michael Porter 5 forces analysis, Strategy Formulation, Dimensions of Plans – Repetitiveness; Time; Level; Scope; Broadness; Balanced Score Card (BSC), BSC vs. MBO.   

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, Organizing  job tasks and employees like great companies  - specialization, Centralization, Decentralization, Formalization - Span of Control – Narrow & Broad – Authority & Responsibility.

Understanding individual behaviour, Personality – MBTI, The Big Five Model, Personality types in different cultures, Perception, Perceptual Process, Perceptual Distortions – Stereotyping, Halo Effect, Contrast Effects, Self-fulfilling prophecy, Projection, Contrast Effects, Impression Management, Attribution Theory, Attributions across cultures, Professional and Ethical behaviour, Ethics Vs Behaviour, Managing Negative Behaviour in the workplace, workplace bullying and sexual harassment, Employee Morale and Engagement.

Group Development, Stages of Group Development, Turning Groups into Effective Teams, Managing Work Teams, Types of Work Teams, Conflict Management Techniques, Managing generational differences, Best practices for Organizing Tasks and Creating High Performance Teams.

Meaning and nature of directing - Leadership styles – Basic and Two-dimensional Leadership styles – Job Centred& Employee Centred, Management by Exception, Management by Walking around, Open Door Policy, Emotional Intelligence for Effective Leadership. Leadership across cultures, understanding individual behaviour, Motivating Employees – Theories of Motivation – Content and Process theories, Organizational Behaviour Models – Autocratic, Custodial, Supportive, Collegial, Managing cross-cultural motivational challenges.

Organizational Culture, Types of Organizational Culture, Organization Cultural Models – Edger Schein, Robert Cooke, Hofstede Model, Communicating with Emotional Intelligence, Effective Interpersonal Communication, Cross-cultural Communication - Lewis Model, Organizational Development

Meaning and importance - Relationship between Planning and Control, Steps in controlling – Controlling for Organizational Performance, Types of Control - (a) timing, (b) designing systems, (c) management levels, and (d) Responsibility, Methods of establishing control techniques,  Strategy implementation and control, Organizational Change Management, Planning Organizational Change, Change Management Process, Personality & change management -eight personalities involved in Change Management Programme, Lewin’s Model of Change Management.

Essential references:

1.      Charles W L Hill, Steven L McShane. Principles of Management, India: Tata McGraw Hill Education

2.      Koontz. (n.d.). Principles of Management. India: Tata McGraw Hill Education.

3.      Lussier, R. N. (2012). Management Fundamentals (1st ed.). New Delhi, India: Cengage Learning.

Stephen P.Robbins, M. C. (2012). Management (11th ed.). New Jersey: Pearson Education Inc.

Recommended references:

1.      Bansal, R. (2008). Stay Hungry Stay Foolish. Ahmedabad: The Centre for Innovation, Incubation and Entrepreneurship, Indian Institute of Management.

2.      Beasley, N. I. (2012). Inside Coca-Cola: A CEO's Life Story of Building the World's Most Popular Brand. St. Martin's Griffin.

3.      Harvard Business Review. Publisher:Harvard Publishing, https://hbr.org

Ramadorai.S. (2011). The TCS Story and Beyond... India: Penguin Books.

Course Description: The course in business etiquette and corporate grooming introduces concepts related to business etiquette and corporate grooming and its applications in the contemporary context

Course Outcomes :

At the end of the course, students will be able to

1.      Identify basic concepts related to business etiquette and corporate grooming.

2.      Discuss the concepts in the context of effective writing and business correspondence.

Discuss its applications in different settings and appreciate the key minimum standards required by etiquette practice

Different types of etiquette, Understanding business etiquette, Minimum standards required by etiquette practice, Knowledge and appreciation of courtesy and good manners at work.

Making introductions and greeting people, The Protocol of shaking Hands, Use of Business Cards, Remembering Names

Grooming for success, Managing your visual Image, Body Language, Posture, Poise and elegance, Business style and professional image, Dress code, Guidelines for appropriate business attire, Presentation Skills

How to behave in a professional manner, Civility at the Workplace, Cubicle and Workplace manners, the art of diplomacy, Responsibility and Accountability, Competence, Work Ethics, Time Management, Positive attitude, Effective polite verbal communication, General disability etiquette

Meet and Greet, Importance of Small Talk, The Art of conversation, Rapport Building, Smart Ways to Follow up, Developing People Skills, How to be a Good Listener, How to ask the Right Questions, Meeting and Boardroom Protocol, In person meeting and virtual meeting etiquette, preparation and attendance, Setting out a meeting agenda, Minutes of a meeting,

Cross cultural communication, Multi-cultural etiquette, cultural sensitivity, Social Skills for the business savvy, globe trotters, the values and expectations of different cultures, determining which etiquette style is best suited to particular cultures.

Email Etiquette, Phone Etiquette, Netiquette, Digital Etiquette, Virtual meeting etiquette,

Dining Etiquette – General tips, Table manners, Restaurant Etiquette

Principles of effective writing, 7 Cs of communication, Business Letters, types of business letters, Report writing – Process of writing, Types of reports, graphical representation of data and interpretation.

Essential references:

•          Lillian H. Chaney, Jeanette S. Martin.The Essential Guide to Business Etiquette

Recommended references:

·         SarveshGulati(2012),Corporate Grooming and Etiquette,Rupa Publications India Pvt. Ltd.

Thomas Means (2009),Business Communication.

CIA 2 - 20 MARKS

CIA 3 - 20 MARKS

CIA 4 - 35 MARKS

ATTENDANCE - 5 MARKS

TOTAL - 100 MARKS

• 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.

·         Understand how to engage with texts from various countries, historical, cultural specificities and politics

·         Understand and develop the ability to reflect upon and comment on texts with various themes

·         Develop an analytical and critical bent of mind to compare and analyze the various literature they read and discuss in class

·         Develop the ability to communicate both orally and in writing for various purposes

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,

1. Thinking Like a Mountain

By Aldo Leopold

2. Short Text: On Cutting a Tree

By Gieve Patel

Note taking

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

1. The Story of B24

By Sir Arthur Conan Doyle

 2. Short Text: Aarushi Murder case 

Newspaper report

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

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:

• to impart the knowledge of poetics
• to acquire translation skills
• to expose students to veriety of texts to interact with them
• to help students develop a taste to appreciate works of literature through the organisation of language
• to help students understand the relationship between the world around them and the text
• to improve their oral and written skills
• to expose them to the world of music

Students will be exposed to the world of poetry and Music. Through translation, students can understand different languages, literatures and cultures. Business correspondence helps the students to understand the functional aspects of the language.

Gazal Ki Parampara and Pramukh kalakar

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

Level of knowledge: Analytical

                  

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

Course Description

Select Old Kannada, Medieval Kannada and Modern Kannada Literatures are  introduced for I Semester B.Com-Regular /B.Com Hon./ B.Com F&A/ BBA & BBA-Hons.courses in the syllabus. This will enrich the  Language and Communication  skills, Critical and analytical thinking of the students. this will help them to enhance their social sensitivity.  

Course Objectives

• To expose learners to variety of texts to interact with them
• To help learners develop a taste to appreciate works of Literature through the organization of Language
• To help learners understand the relationship between the world around them and the text
• To help lerarners to improve their oral and written skills for their respective career goals
• To help improve their communiction skills for larger academic purposes and vocational purposes

•  Develop an analytical and critical bent of mind to compare and analize the various literature they read and discuss  in class
  
• Develop a more humane and service orented aproach to all forms of life around them
• Ability to communicate effectively in speech and in writing
• Ability to use better language to communicate effectively

1. Poetry (Old Kannada literature)

1 Pampa-Bharata Bahubali Prasamga

2. Janna- Chitramapatre Ramate Naari

3. Raghavanka- Purada Punyam Purusha Roopinde Pogutide

2. Vachanas & Keerthanas (Medieval Kannada Literature)

          1. Devaradasimayya 2. Basavanna 3. Akkamahadevei

          4. Allamaprabhu 5. Urilingapeddi 6. Purandara Dasa

          7. Kanakadasa 8. Vadiraja  

  3. Modern Kannada Poetry

        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. Ramana Savaari Santege Hodaddu- K Sadashiva

       2. Chappaligalu- Sara Abubakkar

       3. Aeroplane mattu Chitte- K.P. Poornachandra Tejaswi

       4. Gilikathe: Ravindranatha Tagore (Translated by   S.G. Kulakarni)

     1.  A- H, L-l, N-n, Hrasva- Deerga, Ottakshara, Joining of words

     2. Business Terms.

       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 Digital Learning - Wikipedia- 20 Marks

CIA-2 Mid Semsester Examination- 50 Marks

CIA-3 Digitization of Kannada Books - 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)

more aware culturally, ethically, socially and politically as citizens

the course will sensitize students towards 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.

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

Course description:  This course focuses on accounting for special transactions such as consignment and joint ventures, hire purchase and installment systems, and insurance claims, with reference to the relevant Indian Accounting Standards (Ind ASs), wherever applicable. Substantial modules have also been dedicated to accounting for branches, including foreign branches, and not-for-profit organizations.

Course outcomes: On completing the course students will be able to:

1.      Record accounting transactions in special cases such as consignment and joint ventures, hire purchase and instalment systems, and insurance claims

2.      Record accounting transactions for branches and not-for-profit organizations

3.      Discuss and apply Ind ASs on Leases and foreign branches

        i.            Meaning of consignment account, distinction between consignment and sale, accounting for consignment transactions and events in the books of the consignor, valuation of stock, goods invoiced above cost, abnormal loss, normal loss, commission, return of goods from the consignee, advance by the consignee vs. security against the consignment

     ii.            Meaning of joint venture, features of joint venture account, distinction of joint venture account with partnership, methods of maintaining joint venture accounts

Meaning; difference between hire purchase and installment 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, 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, journal entries and ledger accounts in the books of installment purchaser and installment buyer

Introduction, need, loss of stock policy, preparation of statement of cost of goods sold, preparation of statement to ascertain value of stock on the date of fire, treatment of salvage value, valuation of stock prior to date of fire, calculation of G.P. ratio when it is not given, treatment of Average Clause, treatment of abnormal items

Introduction, inland branches, dependent branch, 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, accounting for foreign branch, relevant provisions of Ind AS 21 (The Effects of Changes in Foreign Exchange Rates)

Introduction to concept of not-for-profit organizations, explanation of nature of receipts and payments, preparation of Receipt and Payments Account and Income and Expenditure Account, Preparation of Balance Sheet

·         HR Accounting

·         Inflation Accounting

·         Green Accounting

·         Carbon Accounting

Forensic Accounting

Essential References:

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)

Recommended References:

1.                  Maheswari S. N., &Maheswari S. K. (2012). Financial Accounting. New Delhi: Vikas

Arulanandam M.A., & Raman K. S. (2014). Advanced Accountancy (6ed.). Mumbai: Himalaya Publishing House

Course description: To provide basic knowledge of mathematical concepts and theories which 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

Course outcomes: On completing the course students will be able to:

1.      Understand core concepts in mathematics and statistics

2.      Apply statistical tools in practical data analysis situations

Discuss mathematical concepts related to finance

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, e^x, a^x, 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

Essential References:

1.      Dr. Arte AK &Prabhakar RV, 2011A textbook of Business Mathematics

2. Sancheti& Kapoor: Business Mathematics, 11^th Edition, Sultan Chand & Sons, New Delhi

Dr.Sancheti& Kapoor: Statistics Theory, Methods and Applications

Course description: Introduce students to the structure of Indian Financial system and provide an overview of various financial services and functioning of financial markets

Course outcomes: On completing the course students will be able to:

1.      Describe the structure of financial system and the functioning of specialised financial institutions and markets

2.      Discuss the functioning of money markets and capital markets

3.      Compare and contrast the functioning of primary and secondary markets

4.      Analyze the role of various financial services in the economy and its importance

5.      Analyze the RBI’s framework for Non-Banking Finance Companies (NBFCs)

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

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, Listing compliances as per SEBI guideline, Brokers, Functions of trading and settlement procedure-Stock Exchanges in India-BSE, NSE, OTCEI, Internet trading, Commodity, currency and other emerging exchanges.

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, 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 services- meaning, types, process

·         Venture capital financing and Factoring services.

Commercial banking, introduction, its role in project finance and working capital finance, Development Financial institutions (DFIs), Overview and role in Indian economy, Life and non-life insurance organizations in India, Nonbanking financial companies (NBFCs), Micro Finance institutions

Essential References:

1.      Bharati V. Pathak, Indian Financial System 2011-Pearson Education Delhi

2.      M Y Khan, Indian Financial System 2010, McGraw Hill

3.      E. Gardon& K. Natarajan: Financial Markets & Services.2000, Himalaya Publishing House, Mumbai

Meir Kohn: Financial Institutions and Markets 2011, Tata McGraw Hill

Recommended References:

1.      Jones Rabk J., Fabozzi Frank J. and Modigliani Franco. (2013) Foundations of Financial Markets and Institutions, 3rd edition, Pearson

2.      Vasanthadesai: The Indian Financial System 2010, HPH

3.      P N Varshney& D K Mittal: Indian Financial System 2011, Sulthan Chand & Sons

Machiraju H.R. (2012) Merchant Banking, 4th edition, New Age International Ltd

This course looks to provide students with a basic knowledge of business and commercial laws in India.

Discuss possible solutions to commercial law issues

Rules of interpretation (internal and external), Aids of interpretation (primary and secondary)

Legality and Objects of consideration-Void Agreements-Performance of Contract-Discharge of Contract, Breach and Remedies

Prohibition of certain agreements, abuse of dominant position and regulation of combinations, Establishments of Competition Commission, Duties, Powers and Functions of Commission.

1.       Akhileshwar Pathak ,Legal Aspects of Business,5th edition,2013, Mc Graw Hill Education Pvt Ltd, New Delhi

2.       Sangeet Kedia, Economic and Commercial Laws: (CS exe program),2014, Pooja Law Publishing House

3.       Relevant Bare Acts

Mid Semester Examination (CIA-2)                                   :           25%

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

Attendance                                                                               :           05%

Total                                                   :          100%

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.

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

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.

Attendance: 5 Marks

• 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.

·         Understand and develop the ability to reflect upon and comment on texts with various themes

·         Develop an analytical and critical bent of mind to compare and analyze the various literature they read and discuss in class

·         Develop the ability to communicate both orally and in writing for various purposes

Presentation skills

1.  Long text:    Witches’ Loaves

O Henry

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

By Ranjani Raman

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

2. short text: Crazy for Fashion- BabatundeAremu

Report writing

Group Discussion

1.    long text:  Bharat Bhavan

By Charles Correa

2.   Short text:  The Plain Sense of Things

By Wallace Stevens

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

The text book “Samakaleen Kahaniyam” is a story collection edited by Dr. Vanaja and Published by Rajpal and sons. New Delhi.  In this semester film appreciation is one of  the unit. To emphasize on Functional Hindi, Movie Review and Business letters are also included in this syllabus.

Samakaleen ‘Kahanyan ’ Ed by Dr.Vanaja, Pub.by Rajpal and Sons, Kashmiri Gate, New Delhi-6

All the lessons to be studied except 'Valentines day".

Level of knowledge: Analytical.

 English-Vinglish,Ankur,Theesari Kasam and Bagban.                                                  

Level of knowledge: Conceptual

Adoor Gopalakrishnan,Girish Kasaravalli,Satyajith Rai,Shyam Benega and Dada Saheb Phalke.

.Level of knowledge:Analytical

Avedan, Bank, Bima, Agency 

Level of knowledge: Basic

1. Samakaleen Kahaniyam’ (Full Text) Ed by:Dr.Vanaja, Pub. by Rajpal and Sons, Kashmiri Gate, New Delhi-6.

CIA-2(Midsemester examination)

CIA-3(Digital learning-Wikipedia)

End semester examination

Course Description  : The course is taught in the Second Semester for B.Com students. The selected Essays  of  Nagesh Hegade G.Sham Paramashivaiah Ashish Nandi and Yeshwanth Donge are prescribed in the semester.The syllabus will extend the concerns of  Environment, Current Marketing trend,  Folk belifes and  social justice.  students will be introduced to the basic concepts of theatre arts.  Students will use various creative drama techniques to build confidence and trust, stimulate imagination, movement, and role-play.  Through theatre games and activities students will learn to lose inhibitions and will gain trust in themselves as well as others in their groups.

Course Objective: Students in Drama and Theatre Arts will acquire and develop various fundamental performance and production skills sufficient to prepare them for employment or graduate study in the theatre and  students will learn to deliver audience-appropriate theatrical presentations.

: Amrapali- Dr. Prabhushankara.

1.     

1.      Pashimaghattagala Patana- Nagesh Hegde

2.      Janapada Kathe- G.S. Paramashiviah

3.      Coco cola – Ashish Nandi

4.      Online Marukatteya Kasta sukha – Yashvanth Donge

1. Essay Writing
2.  Conversation Writing
3. Report Writing

1.      Drama: Amrapali- Dr. Prabhushankara

Publishers: DVK Murthy

Krishnamurthy puram

Mysore -04

• Samagra Kannada Sahitya Charithre, Prasaranga, Bangalore University.
• Adhunika Kannada Nataka- K. Marulasiddappa  

CIA-1 Digital Learning - Wikipedia - 20 Marks

CIA-2 Mid Semsester Examination- 50 Marks

CIA-3 Digitization of Kannada Novels - 20 Marks

End Semester Examination- 50 Marks

To expose students to the concepts and their application pertaining to operations management

Students would be able to explain the concepts of operations and its applicability  in the functioning of organisations

Introduction to Operations Management, Plant Location Criteria, Plant Layout Types, Product, Process, Cell Layout, Fixed Station, Merits & Demerits, Modern Practices of Production Management.

Inspection V/S Quality, Seven Stages of Quality, ISO 9000 & ISO 14000, Seven Tools of Quality Circles, Pareto Chart, Cause and Effect Diagram, Histogram, Stratification, Scatter Diagram, Control Charts, Check Sheets, Concept of Total Quality Management, Excellence in all Subsystem Leading to Organisational Excellence, Introduction to SIX SIGMA, QFD and FMEA & POKAYOKE, Vender Development and Vender Quality Rating

Different Types of Maintenance, Concept of OEE (Overall Equipment Effectiveness), Concept of “5S” House Keeping

Material Requirement Planning (MRP), Enterprise Resource Planning (ERP), Production Planning and Control, Master Production Scheduling.

Inventory Management, RMC Inventory, ABC Analysis, JIT, Lead-time Management, Pareto Principles, WIP: Lean Manufacturing, Line Balancing, SPC, FGS, Push V/S Pull System, Advantages of Pull System, Spares, EOQ & Breakeven Analysis to Reduce Total Inventory Cost.

Mid Semester Examination (CIA-2)                                   :           25%

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

Attendance                                                                               :           05%

Total                                                   :          100%

This course is designed to highlight the importance of HRM in organizations and familiarize students with the process & mechanism of managing human resources students with the concepts & application f human resource practices followed in organizations

Meaning and definition of HRM – Purpose and Role of HRM – HR policies- traditional role of HR.       

Job Analysis, Job Description, Human Resource Planning, Recruitment, Sources of Recruitment, selection Process, Methods – Interview, placement and Induction separation

Training needs assessment, methods of training, types of training, development, performance appraisal, and various types of performance appraisal, career development

Motivation-moral-theories of motivation-Leadership-theories of Leadership-promotion-transfer Deviant workplace behaviour-Attrition.

Overview of Industrial Relation- Industrial disputes- Negotiation-Discipline-Dispute settlement.

Recent developments in HR-Strategic Human resource Management- Global trend & their influence on Practices.           

Mid Semester Examination (CIA-2)                                   :           25%

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

Attendance                                                                               :           05%

Total                                                   :          100%

This course builds on learners’ knowledge in Financial Accounting—I and II by providing them with an overview of the legal requirements for the presentation of financial statements for companies incorporated under the Companies Act, 2013.  Further, it extends their knowledge of accounting for the issue of shares and debentures by a company by acquainting them with the principles and practices governing the accounting for specific related corporate processes, namely:  alteration of share capital, redemption of preference shares and debentures, underwriting of shares, and the valuation of goodwill and shares.

Discuss and apply principles and practices governing the valuation of goodwill and shares

Buyback of equity shares: Meaning; advantages; limitations prescribed under the Companies Act, 2013; transfer to Capital Redemption Reserve; accounting treatment; preparation of Balance Sheet after buyback

Redemption of debentures: liability to create Debenture Redemption Reserve (DRR); investment of DRR; methods of redemption—payment in lump sum, payment in installments, purchase in open market; simple problems

Meaning; statutory provisions, including relevant SEBI guidelines; types of underwriting; marked and unmarked applications; computation of gross liability, commission, and net liability; entries in the books of the company and the underwriters

(i)       Meaning of liquidation; types of liquidation

(ii)    Secured creditors (fixed/floating charge); order of payment; computation of liquidator’s remuneration; preferential creditors; pro-rata settlement

(iii)  Problems on preparation of Liquidator’s Final Statement of Account; treatment of capital surplus; return of capital to shareholders with different paid-up capitals

Meaning of contributory; ‘B’ List of contributories; simple problems

S. P. Jain and K. L. Narang – Corporate Accounting

1.      The Institute of Chartered Accountants of India – Company Accounts (IPCC study material)

2.      S. N. Maheshwari & S. K. Maheshwari – Advanced Accountancy.

3.      M. A. Arulanandam &K. S. Raman– Advanced Accountancy

Mid Semester Examination (CIA-2)                                   :           25%

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

Attendance                                                                               :           05%

Total                                                   :          100%