Department of
COMMERCE






Syllabus for
Bachelor of Commerce
Academic Year  (2020)

 
1 Semester - 2020 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
COM131 FINANCIAL ACCOUNTING- I 4 4 100
COM132 BUSINESS ORGANISATION AND MANAGEMENT 4 4 100
COM133 BUSINESS ENVIRONMENT 4 4 100
COM134 BUSINESS ECONOMICS - I 4 4 100
ENG121 ENGLISH - I 3 2 100
FRN121 FRENCH 3 3 100
HIN122 HINDI 3 3 50
KAN122 KANNADA 3 03 100
SAN122 SANSKRIT 3 2 100
TAM121 TAMIL 3 3 100
2 Semester - 2020 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
COM231 FINANCIAL ACCOUNTING - II 4 4 100
COM232 BUSINESS LAW 4 4 100
COM233 BUSINESS MATHEMATICS AND STATISTICS 4 4 100
COM234 BUSINESS ECONOMICS - II 4 4 100
ENG221 ENGLISH - II 3 2 100
EVS221 ENVIRONMENTAL STUDIES 0 2 100
FRN221 FRENCH 3 3 100
HIN222 HINDI 3 3 50
KAN222 KANNADA 3 03 100
SAN222 SANSKRIT 3 3 100
TAM221 TAMIL 3 3 100
3 Semester - 2019 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
AEN321 ADDITIONAL ENGLISH 3 3 100
COM311 ENTREPRENEURSHIP 2 02 50
COM331 COMPANY LAW 4 4 100
COM332 CORPORATE ACCOUNTING 4 04 100
COM333 FINANCIAL SYSTEM AND SERVICES 4 4 100
COM334 COST ACCOUNTING 4 4 100
COM381 NGO PROJECT 0 2 50
ENG321 ENGLISH-III 3 3 100
FRN321 FRENCH 3 3 100
HIN322 HINDI 3 2 50
4 Semester - 2019 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
AEN421 ADDITIONAL ENGLISH 3 3 100
COM412 BASICS OF MICROSOFT EXCEL 2 2 50
COM431 PRINCIPLES AND PRACTICE OF AUDITING 4 4 100
COM432 FINANCIAL MANAGEMENT 4 4 100
COM433 RESEARCH METHODOLOGY 4 4 100
COM434 PRACTICES OF BANKING AND INSURANCE 4 04 100
ENG421 ENGLISH-IV 3 3 100
FRN421 FRENCH 3 3 100
HIN422 HINDI 3 2 50
5 Semester - 2018 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
COM511 SUMMER INTERNSHIP PROJECT 0 2 50
COM512 BUSINESS ANALYTICS 2 2 50
COM531 TAXATION LAWS - I 4 4 100
COM532 MANAGEMENT ACCOUNTING 4 4 100
COM541A STRATEGIC BRANDING AND RETAILING 4 4 100
COM541B PRINCIPLES OF INSURANCE 4 4 100
COM541C INVESTMENT MANAGEMENT 4 4 100
COM542A ORGANISATIONAL BEHAVIOUR 4 4 100
COM542B PRACTICES OF LIFE INSURANCE AND GENERAL INSURANCE 4 04 100
COM542C FINANCIAL SECURITIES AND DERIVATIVES 60 4 100
COM543A WAGE AND SALARY ADMINISTRATION 4 4 100
COM543B REGULATIONS OF INSURANCE BUSINESS 4 4 100
COM543C ADVANCED FINANCIAL ACCOUNTING - I 4 4 100
COM561A COMMUNICATION IN BUSINESS 4 4 100
COM561B GRAPHIC DESIGNING 4 4 100
COM561C STRESS MANAGEMENT 4 4 100
6 Semester - 2018 - Batch
Paper Code
Paper
Hours Per
Week
Credits
Marks
COM611 ENTREPRENEURSHIP 2 2 50
COM631 TAXATION LAWS - II 4 4 100
COM641A STRATEGIC HUMAN RESOURCE MANAGEMENT 4 4 100
COM641B BANKING LAW AND OPERATIONS 4 4 100
COM641C INTERNATIONAL FINANCIAL MANAGEMENT 4 4 100
COM642A CONSUMER BEHAVIOUR AND MARKETING RESEARCH 4 4 100
COM642B INTERNATIONAL BANKING 4 4 100
COM642C ADVANCED FINANCIAL ACCOUNTING - II 4 4 100
COM643A SUPPLY CHAIN MANAGEMENT AND CUSTOMER RELATIONSHIP MANAGEMENT 4 4 100
COM643B BANKING AND INSURANCE COMPANY ACCOUNTS 4 4 100
COM643C RISK IN FINANCIAL SERVICES 4 4 100
COM661A BASICS OF LAW 4 4 100
COM661B WEB DESIGNING 4 4 100
COM661C INTRODUCTION TO PUBLIC POLICY 4 4 100
        

  

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

Department Overview:
The Department of Commerce, one of the oldest and largest department of the University, believes in developing and nurturing global competencies in students through quality education, research and continuous innovation. It provides a proficient environment to nurture commerce professionals with a high level of knowledge and competence to effectively contribute to society with commitment and integrity. The department offers undergraduate courses like BCom, BCom (Honours) and BCom (Strategic Finance Honours); Masters Programme in Commerce, Master in Philosophy and Doctorate of Philosophy. It also provides value added professional programmes and certifications through recognised global bodies such as Institute of Management Accountants (IMA), USA, Chartered Institute for Securities and Investment (CISI), UK and Insurance Institute of India (III). In recognition of excellence in the provision of higher education in the fields of financial services, CISI, UK awarded the University with the 'CISI centre of Excellence Accreditation', the only university outside the UK which has been conferred with this status. With the student strength of over 2400, the department ranks fifth in India and first in Bengaluru for Commerce education (The India Today- MDRA Survey 2019)
Mission Statement:
Vision: To be a Centre of Excellence in the realm of Commerce and Management, developing and nurturing global competencies in students through quality education, research, and continuous innovation. Mission: To nurture commerce professionals who possess a high level of knowledge and competence to effectively contribute to society with commitment and integrity.
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.
Program Objective:
BCom Programme Objectives 1. To provide a strong foundation and understanding of functioning of business 2. Organisations, commercial transactions and business management. 3. To develop knowledge and skills in Accounting & Finance, Banking & Insurance and Human Resource Finance and Marketing Management etc. by adopting learner centered pedagogical practices. 4. To develop competency in students to pursue higher level programs such as CA, CWA, ACS, MBA or other Masters? Programs in Commerce / Management. 5. To enhance employability and to be able to take up challenging job assignments

COM131 - FINANCIAL ACCOUNTING- I (2020 Batch)

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

Course Objectives/Course Description

 

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 Objective:

·         To develop the accounting knowledge among the students about dissolution, insolvency, conversion of partnership firms.

·         To provide knowledge to convert single entry system of book keeping to double entry system of booking.

·         To develop accounting knowledge relating to special transactions like Hire purchase and Installment purchase.

·         To develop accounting knowledge relating Royalty accounts.

Learning Outcome

·         Recall the steps for calculation of interest under various scenarios for hire purchase and installment transactions.

·         Calculate interest under various scenarios for hire purchase.

·         Pass journal entries and prepare ledger accounts for hire purchase and installment transactions.

·         Calculate royalty, pass journal entries and prepare ledger accounts to record royalty related transactions

·         Pass journal entries and prepare ledger accounts for the transactions relating to sale of a partnership firm to a company.

·         Prepare trading, profit and loss account and balance sheet from incomplete records derived from single entry system. 

·         Recall and Perform basic operations in a computerised accounting system.

Unit-1
Teaching Hours:12
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.

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:10
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:10
Computerised Accounting Systems
 

Level of Knowledge: Conceptual and Practical

Computerized Accounts by using accounting software (TALLY): 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 (2020 Batch)

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

Course Objectives/Course Description

 

Course Description:

This course intends to develop basic knowledge and spirit of business, and enables the students to understand the theoretical and practical aspects of management in the present day complexities in the art of getting things done through people in a corporate business scenario. It provides basic conceptual clarity regarding evolution of management thought and the various functions of management such as Planning, Organizing, Staffing, Leadership & Motivation, Controlling and Operations. It highlights the contemporary trends in business with respect to liberalization and Globalization.

 

Course Objective:

The course aims to provide basic knowledge to the students about the organization and management of a business enterprise.

·         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 organizational goals by demonstrating organizational and professional leadership skills.

Learning Outcome

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

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

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

 

·         To harmonizing individual and group goals with organizational goals by demonstrating organizational and professional leadership skills.

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

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) Behavioral school (Human Relations, Behavioral 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 organizational 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, Behavioral: 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:

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

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

Essential Reading / Recommended Reading

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

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

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

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

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

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

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

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

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

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

11.