CHRIST (Deemed to University), Bangalore

DEPARTMENT OF professional-studies

commerce-and-management

Syllabus for
Bachelor of Commerce
Academic Year  (2018)

 
1 Semester - 2018 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
AEN121 ADDITIONAL ENGLISH Ability Enhancement Compulsory Course 3 2 50
COM131 FINANCIAL ACCOUNTING- I Core Courses 4 4 100
COM132 BUSINESS ORGANISATION AND MANAGEMENT Core Courses 4 4 100
COM133 BUSINESS ENVIRONMENT Core Courses 4 4 100
COM134 BUSINESS ECONOMICS - I Core Courses 4 4 100
ENG121 ENGLISH Ability Enhancement Compulsory Course 3 2 50
HIN122 HINDI Ability Enhancement Compulsory Course 3 2 50
KAN122 KANNADA Ability Enhancement Compulsory Course 3 02 50
2 Semester - 2018 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
AEN221 ADDITIONAL ENGLISH Ability Enhancement Compulsory Course 3 2 50
COM231 FINANCIAL ACCOUNTING - II Core Courses 4 4 100
COM232 BUSINESS LAW Core Courses 4 4 100
COM233 BUSINESS MATHEMATICS AND STATISTICS Core Courses 4 4 100
COM234 BUSINESS ECONOMICS - II Core Courses 4 4 100
ENG221 ENGLISH Ability Enhancement Compulsory Course 3 2 50
HIN222 HINDI Ability Enhancement Compulsory Course 3 2 50
KAN222 KANNADA Ability Enhancement Compulsory Course 3 02 50
3 Semester - 2017 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
AEN321 ADDITIONAL ENGLISH Ability Enhancement Compulsory Course 3 2 50
COM331 COMPANY LAW Core Courses 4 4 100
COM332 CORPORATE ACCOUNTING Core Courses 4 4 100
COM333 FINANCIAL SYSTEM AND SERVICES Core Courses 4 4 100
COM334 COST ACCOUNTING Core Courses 4 04 100
ENG321 ENGLISH Ability Enhancement Compulsory Course 3 2 100
HIN322 HINDI Ability Enhancement Compulsory Course 3 2 50
KAN322 KANNADA Ability Enhancement Compulsory Course 3 02 50
4 Semester - 2017 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
AEN421 ADDITIONAL ENGLISH Ability Enhancement Compulsory Course 3 2 50
COM411 BASICS OF MICROSOFT EXCEL Skill Enhancement Course 2 2 50
COM431 PRINCIPLES AND PRACTICE OF AUDITING Core Courses 4 4 100
COM432 MANAGEMENT ACCOUNTING Core Courses 4 4 100
COM433 RESEARCH METHODOLOGY Core Courses 4 4 100
COM434 PRACTICES OF BANKING AND INSURANCE Core Courses 4 4 100
ENG421 ENGLISH Ability Enhancement Compulsory Course 3 2 100
HIN422 HINDI Ability Enhancement Compulsory Course 3 2 50
KAN422 KANNADA Ability Enhancement Compulsory Course 3 02 50
5 Semester - 2016 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COM511 BASICS OF MICROSOFT EXCEL Skill Enhancement Course 2 2 50
COM531 TAXATION LAWS - I Core Courses 4 4 100
COM532 MANAGEMENT ACCOUNTING Core Courses 4 4 100
COM541C INVESTMENT MANAGEMENT Discipline Specific Elective 4 4 100
COM542C FINANCIAL SECURITIES AND DERIVATIVES Discipline Specific Elective 4 4 100
COM543C ADVANCED FINANCIAL ACCOUNTING - I Discipline Specific Elective 4 4 100
COM561A COMMUNICATION IN BUSINESS Generic Elective 4 4 100
COM581 SUMMER INTERNSHIP PROJECT Skill Enhancement Course 0 2 50
6 Semester - 2016 - Batch
Course Code
Course
Type
Hours Per
Week
Credits
Marks
COM611 ENTREPRENEURSHIP Skill Enhancement Course 2 2 50
COM612 BUSINESS ANALYTICS Skill Enhancement Course 2 2 50
COM631 TAXATION LAWS - II (INCLUDING GST) Core Courses 4 4 100
COM641A STRATEGIC HUMAN RESOURCE MANAGEMENT Discipline Specific Elective 4 4 100
COM641B BANKING LAW AND PRACTICE Discipline Specific Elective 4 4 100
COM641C INTERNATIONAL FINANCIAL MANAGEMENT Discipline Specific Elective 4 4 100
COM642A CONSUMER BEHAVIOUR AND MARKETING RESEARCH Discipline Specific Elective 4 4 100
COM642B INTERNATIONAL BANKING Discipline Specific Elective 4 4 100
COM642C ADVANCED FINANCIAL ACCOUNTING - II Discipline Specific Elective 4 4 100
COM643A SUPPLY CHAIN MANAGEMENT AND CUSTOMER RELATIONSHIP MANAGEMENT Discipline Specific Elective 4 4 100
COM643B BANKING AND INSURANCE COMPANY ACCOUNTS Discipline Specific Elective 4 4 100
COM643C RISK IN FINANCIAL SERVICES Discipline Specific Elective 4 4 100
COM661A BASICS OF LAW Generic Elective 4 4 100
COM661B WEB DESIGNING Generic Elective 4 4 100
COM661C INTRODUCTION TO PUBLIC POLICY Generic Elective 4 4 100
    

    

Introduction to Program:
The BCom programme provides a strong foundation level understanding of the functioning of business organisations, commercial transactions and of various specialized operations such as Accounting & Finance, Banking & Insurance and Human resource finance and marketing Management by offering a comprehensive curriculum. The three year BCom degree programme is divided into six semesters. It includes 19 Core papers, 18 Discipline Specific Electives, 6 Generic Electives, 6 Skill Enhancement course besides Ability Enhancement courses like English & Language. Elective streams offered in the fifth and sixth semesters are a) Human Resources & Marketing Management b) Banking & Insurance and c) Accounting & Finance. Students are required to undertake NGO project at the end of the second semester and Internship project during the summer break after the fourth semester. Students are also required to complete two Open Electives in diverse disciplines [Humanities/Sciences] during the first two years of the BCom programme. Successful completion of two such courses is mandatory for obtaining the BCom degree. Each certificate course will enable students to earn two extra credits.
Assesment Pattern

Assessment Pattern

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

 

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

ATTENDANCE

 

05%

 

TOTAL

100%

Examination And Assesments

 

Question Paper Pattern - Mse

The question paper pattern will be as specified below:

Sections

Type

Marks

A

Short Answer Questions – Answer any 5 out of 7

5 X 2 = 10

B

Conceptual / Descriptive Type questions – Answer any 2 out of 3

2 x 8 =   16

C

Analytical / Essay Type Questions -  – Answer any 2 out of 3

2 x 12 = 24

 

Question Paper Pattern - Ese

The question paper pattern will be as specified below:

 

Sections

Type

Marks

A

Short Answer Questions– Answer any 12 out of 14

12 X 2 = 24

B

Conceptual / Descriptive Type questions – Answer any 5 out of 7

5 x 8 =   40

C

Analytical / Essay Type Questions- Answer any 3 out of 5

3 x 12 = 36

 

Assessment Methods:

·         Quiz Sessions

·         Assignments

·         Field study reports

·         Periodic Tests

·         Article reviews

·         Discussion forums

·         Case analysis

·         Group discussions

·         Assessment of Class Participation in case studies and discussions.

Any other appropriate method identified by the instructor that would ensure objective assessment of the student performance.

AEN121 - ADDITIONAL ENGLISH (2018 Batch)

Total Teaching Hours for Semester:45
No of Lecture Hours/Week:3
Max Marks:50
Credits:2

Course Objectives/Course Description

 

Course Objectives

 

The objectives of this course are

 

 to introduce the students to look at India and the Indian subcontinent through Literature

 

 to inculcate literary sensibility/taste among students across curriculum

 

 to improve language skills – reading, writing and listening

 

 to enable students to grasp and appreciate the variety and abundance of Indian writing,

 

of which this compilation is just a passing glance.

Course Outcome

The students would be

 

 initiated into becoming more culturally, ethically, socially and politically aware

 

 able to engage with cultural, social, religious and ethnic diversities in India and around.

Unit-1
Teaching Hours:11
Poetry
 

Poetry (Any 4 of these) 11 hours

 

1. Meena Kandasamy: “Algorithm for Converting a Shudra into a Brahmin”

 

2. Salma: “New Bride, New Night”

 

3. Kamala Das: “Punishment in Kindergarten”

 

4. Thangjam Ibopishak: “I Want to be Killed by an Indian Bullet”

 

5. Sarojini Naidu: “Palanquin Bearers”

 

6. Sitakant Mahapatra: “The Election”

 

7. Jean Arasanayakam: “Nallur” (Srilanka)

 

8. Nissim Ezekiel: “Goodbye Party to Miss Pushpa T S”

 

 

Unit-2
Teaching Hours:12
Essays
 

Essays (Any 4 of these)

 

1. Devdutt Patnaik: Introduction to Myth=Mithya

 

2. Jawaharlal Nehru: “Tryst with Destiny”. August 15, 1947

 

3. U R Ananthamurthy: “What Type of Reservation Do We Need? Or “The Sacrificial Ritual

 

of Equal Opportunity to Education in Common Schools”

 

4. Suketu Mehta: “Bhopal Lives”

 

5. Ruskin Bond: “Escape from Java” or “Voting at Barlowganj”

 

6. Romesh Gunasekara: “Mess” (Sri Lanka)

Unit-3
Teaching Hours:12
Short Stories
 

 

 

Short Stories (Any 4 of these)

 

1. Sadat Hassan Manto: “Toba Tek Singh”

 

2. Mamang Dai: “Travel the Road”

 

3. Folktale told by Ruskin Bond: “How a Tribal Boy became a King”

 

4. Manoj Das: “The Crocodile’s Lady”

 

5. Temsula Ao: “The Journey”

 

6. Thakazhi Shivashankara Pillai: “In the Flood”

Unit-4
Teaching Hours:10
Novella
 

 

Novella (Any one of these)

 

1. Anita Desai: “The Museum of Final Journeys” or

 

2. Irawathi Karve: “Draupadi” from Yuganta: The End of an Epoch

Text Books And Reference Books:

Textbook  Blends

Essential Reading / Recommended Reading

Yuganta: The End of an Epoch

 

Evaluation Pattern

Evaluation Pattern

 

 

CIA 1: A written test for 20 marks. It can be an Open Book test, a

classroom assignment, an objective or descriptive test pertaining to

the texts and ideas discussed in class.

 

 

CIA2: Mid-semester written exam for 50 marks

 

 

CIA 3: This is to be a creative test/ project in small groups by

students. They may do Collages, tableaus, skits, talk shows,

documentaries, quizzes, presentations, debates, charts or any other

creative test for 20 marks. This test should allow the students to

explore their creativity and engage with the real world around them

and marks can be allotted to students depending on how much they

are able to link the ideas and discussions in the texts to the world

around them.

 

 

 

 

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 2x 15= 30

 

 

Total 50

 

 

COM131 - FINANCIAL ACCOUNTING- I (2018 Batch)

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

Course Objectives/Course Description

 

Accounting is referred to as the language of business. This course presents the underlying framework and concepts of Financial Accounting in the context of how accounting fits into the overall business environment of contemporary society. This course on Financial Accounting is offered as a compulsory paper in the first semester. Students will learn how accounting functions as an information development and communication system that supports economic decision making and provides value to entities and society. As a prerequisite, the students should have the basic knowledge of Accountancy.

Course Outcome

·         Students will be able to pass journal entries and prepare ledger accounts for hire purchase and installment transactions.

·         Students will be able to pass journal entries and prepare ledger accounts to record royalty related transactions

·         Students will be able to pass journal entries and prepare ledger accounts for the transactions relating to sale of a partnership firm to a company.

·         Students will be able to prepare trading, profit and loss account and balance sheet from incomplete records derived from single entry system.

Students will be able to perform basic operations in a computerised accounting system.

Unit-1
Teaching Hours:14
Accounting for Hire-Purchase and Installment Systems
 

Level of Knowledge: Conceptual and Working

Hire Purchase - Meaning - Legal provisions, [including repossession] - Calculation of interest - when rate of interest and cash price is given - when cash price and total amount payable is given when rate of interest and installments amount 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.

Installment system- Meaning - Difference between hire purchase and installment system – problems on installment system.

Unit-2
Teaching Hours:14
Royalty Accounts
 

Level of Knowledge: Conceptual and Working

Introduction - meaning - technical terms - royalty - landlord - tenant - minimum rent - short workings - recoupment of short working under - fixed period - floating period - recoupment within the life of a lease - treatment of strike, stoppage of work and sub-lease - accounting treatment in the books of lessee(tenant) - when royalty is less than minimum rent - when royalty is equal to minimum rent - when the right of recoupment is lost - when minimum rent account method is followed - preparation of ledger accounts - royalty account - landlord account – short workings account - minimum rent account when minimum rent account is followed.

Unit-3
Teaching Hours:14
Accounting for sale of partnership firm
 

Level of Knowledge: Conceptual and Working

Sale to a limited company - 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.

Unit-4
Teaching Hours:12
Conversion of Single Entry to Double Entry
 

Level of Knowledge: Conceptual and Working

Converting single entry into double entry system - steps in conversion - ascertainment of sales, purchases, stocks, cash and bank balances, capital etc. - preparation of final accounts

Unit-5
Teaching Hours:6
Computerised Accounting Systems
 

Level of Knowledge: Conceptual and Practical

Computerized Accounts by using accounting software: Creating a Company; Configure and Features settings; Creating Accounting Ledgers and Groups; Creating Stock Items and Groups; Vouchers Entry.

Text Books And Reference Books:

1.      Maheswari, S. N., & Maheswari S. K. (2017). Advanced accountancy. New Delhi: Vikas

2.      Shukla M. C., & Grewall  T. S. (2017).Advanced accountancy (15ed.).New Delhi: S. Chand

Essential Reading / Recommended Reading

1.      Gupta, R. L., & Radhaswamy, M.(2017).Financial Accounting. New Delhi: Sultan Chand & Sons.

2.      Jain &Narang. (2016). Advanced Accountancy. Mumbai: Kalyani.

Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

ATTENDANCE

 

05%

 

TOTAL

100%

COM132 - BUSINESS ORGANISATION AND MANAGEMENT (2018 Batch)

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

Course Objectives/Course Description

 

This course intends to develop basic knowledge and spirit of business, and enable the students to understand the theoretical and practical aspects of its management in the present day complexities in the art of getting things done through people in a corporate business scenario.

Course Outcome

·         To introduce the theory and practice of management and its development phases till date.

·         To discover, nourish and nurture managerial traits and talents among the students.

·         To enable students to learn about business management and its development through the functions of planning, organizing, staffing, leadership and control.

To provide insights about harmonizing individual and group goals with organisational goals by demonstrating organisational and professional leadership skills.

Unit-1
Teaching Hours:10
Nature and Importance of Management
 

Level of Knowledge: Basic

Management:  Introduction, meaning of management, definition of management, functions of management, levels of management, importance of management, managerial roles and skills, difference between administration and management. Mintzberg’s Managerial Roles. Recent paradigm shifts / trends in business strategies and management practices.

Unit-2
Teaching Hours:10
Evolution of Management Thought
 

Level of Knowledge: Basic

Evolution: Early history, classical school of management (Scientific Management, Administrative Management, Bureaucratic Management) Behavioural school (Human Relations, Behavioural Science), quantitative approaches to management (Management Science, Operations, Management Information System), Systems school of thought; and Contingency school. Critical appraisal of various schools of management thoughts, Present day shifts in focus in management thoughts.

 

Unit-3
Teaching Hours:10
Planning and Decision making
 

Level of Knowledge: Basic

Planning - meaning, definition, characteristics, objectives, need and importance of planning, types / hierarchy of plans, steps in the process of planning, advantages of planning, limitations of planning, obstacles in planning, essentials of a good plan. Management by Objectives, SWOT Analysis. Decision making - meaning, definition, characteristics of decision making, principles of decision-making, process of decision making, types of decisions – programmed and non-programmed, decision making styles, characteristics of good / effective decisions.

Unit-4
Teaching Hours:10
Functional Areas of Management
 

Level of Knowledge: Basic

Organizing - meaning, definition, functions of organisation, organisational design, organisational structure, approaches to organisational structure, departmentalization, delegation and decentralization, span of management. Knowledge management

Human Resource Management - HR planning, recruitment, selection, placement, performance appraisal, training and HR development, talent management, virtual workspace, recent trends in HR management.

Marketing Management: Marketing Concept; Marketing Mix; P’sof Marketing, Product Life Cycle; Pricing Policies and Practices.

Production management: Manufacturing and service sectors; Small and medium enterprises; Problems and government policy. India’s experience of liberalization and globalization. Technological innovations and skill development. ‘Make in India’ Movement. Emerging opportunities in business; Franchising, Outsourcing, and E-commerce, Social responsibility and ethics

Unit-5
Teaching Hours:10
Leadership and Motivation
 

Level of Knowledge: Basic

Leadership - meaning, definition, need or importance of leadership, leader v/s manager, theories of leadership (Traditional: Trait, Group and Exchange, Behavioural: Ohio state, Managerial grid, leader-participation model, Contingency: Fiedler’s Contingency theory, Path-goal theory, Modern: Charismatic, Transformational), leadership styles (Laissez-faire, Autocratic, Democratic, Participative), Universal leadership skills in common. Building trust as an essence of leadership. Motivation, meaning, definition, types of motives, theories of motivation (Content theories - Maslow’s need hierarchy theory, Herzberg’s two factor theory, ERG theory, Process theories – Vroom’s expectancy theory, Porter Lawler theory, Contemporary theories – Equity theory, Carrot and Stick approach, Other theories - Theory X, Theory Y, and Theory Z.   Contemporary issues in motivation

Unit-6
Teaching Hours:10
Controlling and Operations
 

Level of Knowledge: Basic

Controlling - meaning, definition, control process (steps in controlling), types of control (feedback, concurrent, feed forward), process of control, control techniques (budgetary and non-budgetary), problems of control process, requirements of an effective control system. Operations – Operations function, decision making in operations, product design, process selection, facilities decision, inventory management, quality planning and control.  Six-sigma, total quality management.

Text Books And Reference Books:

·         Tripathy, P. C., & Reddy, P. N. (2012). Principles of Management (5 ed.). Tata McGrawHill: New Delhi.

·         Bhatia, R. C. (2013). Principles of Management. New Delhi: Sterling Publishers.

·         Koontz, H., & Weihrich, H. (2012). Essentials of Management: An International and Leadership perspective (9 ed.). Tata McGrawHill: New Delhi.

·         Chhabra, T.N., Business Organisation and Management, Sun India Publications: New Delhi.

·         Gupta CB, Modern Business Organisation. New Delhi: Mayur Paperbacks.

·         Basu, C. R., Business Organisation and Management. McGraw Hill Education.

·         Jim, Barry, John Chandler, Heather Clark; Organisation and Management, Cengage Learning.

·         B.P. Singh and A.K.Singh, Essentials of Management, Excel Books

·         Buskirk, R.H., et al; Concepts of Business: An Introduction to Business System. New York: Dryden Press.

·         Burton Gene and Manab Thakur; Management Today: Principles and Practice. New Delhi: Tata McGraw Hill.

·         Griffin, Management Principles and Application, Cengage Learning

Essential Reading / Recommended Reading

·         Robbins, S. P., DeCenzo, D. A., Bhattacharya, S., & Agarwal, M. N. (2011). Essentials of Management. New Delhi: Pearson.

·         Kaul, V.K., Business Organisation and Management. New Delhi: Pearson Education.

Evaluation Pattern

Assessment Component

Description

Weightage

CIA I

Quizzes, role plays, objective type tests, written assignments, discussion forums, article reviews, case analysis etc.

10%

CIA II

Mid semester written examination conducted for 2 hours duration

25%

CIA III

Group work consisting of presentations, viva voce, and report submission.

10%

ESE

Written examination conducted for 3 hours duration

50%

ATTENDANCE

 

05%

 

TOTAL

100%

COM133 - BUSINESS ENVIRONMENT (2018 Batch)

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

Course Objectives/Course Description

 

This subject of Business Environment focuses on impact of environment on the organisations. The main objective is to familiarize and equip students with techniques of environment analysis as a foundation to corporate strategy. As a prerequisite the students must know the basic factors affecting the business and knowledge about business management.

Course Outcome