Syllabus for
Bachelor of Commerce (Professional)
Academic Year  (2017)

VALUATION METHODS:

·         Written Examination

·         Quiz Sessions

·         Assignments

·         Field study reports

·         Periodic Tests

·         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.

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.

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

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

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”

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)

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”

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

Bhimayana 

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

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.

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

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

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

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

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

ESE - 50

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

4. Describe and evaluate theories of consumer behaviour, 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

Production Analysis: Production – Firm and Industry – Production function – Production runs or Periods (short run and long run) – Production in the short run – Law of variable proportions – Production in the long run – Returns to scale (increasing, constant and decreasing returns to scale) – Economies of scale and Diseconomies of scale

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

Perfect Competition: Assumptions, price and output decisions. Equilibrium of the firm and the industry in the short and the long runs, including industry’s long run supply, producer surplus. Shut down point under perfect competition market, Monopoly: Behaviour of a monopolist in the short and the long run. Price discrimination by a monopolist-1st degree, 2nd degree and 3rd degree.

ESE - 50

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.

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

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)

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

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

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

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

ESE - 50

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.

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.

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.

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

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  

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

ESE - 50

The course in Positive Psychology introduces concepts related to positive psychology and its applications in the contemporary context.

1.             Identify basic concepts related to positive psychology.

2.             Discuss the concepts in the context of altruism and spirituality

3.             Discuss its applications in different settings.

What is Positive Psychology, Eastern and Western perspectives on Positive Psychology, Theoretical background of positive psychology

An overview: Positive emotions, happiness, subjective wellbeing, optimism and hope, wisdom and courage.

Mindfulness, flow and spirituality, Altruism, Gratitude and Forgiveness, Attachment and Love

Positive personal traits, positive coping strategies

Schooling, Work, Communities

Baumgardner, S.R & Crothers, M.K.(2009). Positive Psychology. U.P: Dorling Kindersley Pvt. Ltd.

Singh, A.(2013).Behavioral science: Achieving behavioral excellence for success. New Delhi: Wiley India Pvt. ltd

The course in business etiquette and corporate groomingintroduces concepts related to business etiquette and corporate grooming and its applications in the contemporary context.

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

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

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

Understanding business etiquette, Minimum standards required by etiquette practice, Example of organizational culture, Knowledge and appreciation of courtesy and good manners at work

The values and expectations of different cultures, determining which etiquette style is best suited to particular cultures, Effective polite verbal communication, Professional phone, letter and email etiquette, and Phone etiquette.

The importance of how to behave in a professional manner, Meeting protocol, preparation and attendance, Chairing and setting out a meeting agenda
, Example of an agenda, Example of minutes from a meeting, Appreciate the issues involved with regard to disability in the workplace, General disability etiquette

Meaning and objectives of written communication, Business Letter: Essentials of a business letter, layout and parts of a business letter, Report writing – Process of writing, Types of reports, graphical representation of data and interpretation

Trade communication - Trade enquiries, quotations, tenders, placing orders, complaints, claims and adjustments and follow-up, Sales Letters, circular letters, banking and insurance communication. Email writing

Thomas Means (2009), Business Communication.

• To expose learners to variety of texts to interact with them
• 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 improve their communication skills for larger academic purposes and vocational ppurposes

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

·         Develop a more humane and service oriented approach to all forms of life around them.  

·         Rudyard Kipling – “Gunga Din”  

Ø  Skill focus

Adjectives/ adverbs

Sentence structures

Clauses

·         The Black Cat – Edgar Allan Poe

Ø  Skill focus

Verb use

Sentence structures

·         William Blake – “London”

Ø  Skill focus

Verb use advanced

Clause types

·         Santosh Desai – The death penalty as a sign of the times ©

Ø  Skill focus

Rhetorical questions

Types of sentences

·         John Donne – “Death, Be Not Proud”

Ø  Skill focus

Word use

Sentence structure

·         Monkey’s Paw – W W Jacobs

Ø  Skill focus

Direct speech

Reported speech

Para structures

·          Ruskin Bond – 'The Photograph' ©

Ø  Skill focus

Types of sentences

Cohesions

Para structure

Personal essay

·         Sylvia Plath-   ‘Surgeon at 2 AM’

Ø  Skill focus

Imagery use

Creative writing

Visual Text: The Great Indian Railways

Ø  Skill focus

Reading and appreciating visual text

CIA 2=50 ( 20 marks online vocabulary and grammar test and 30 marks written exam based on syllabus)

CIA 3= 20 

ESE= 50 

The detailed text book “Kavya Suman” is a collection of Medieval and Modern Hindi poems of leading writers of Hindi Poetry edited by Mahendra Kulashreshta. By teaching business correspondence emphasis is being given to functional Hindi too. Hindusthani Music and TranslationPractice also have been included in this semester.

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

‘Kavya Suman’ (Collection of Poems) Ed by Mahendra Kulashreshta, Rajpal and son's, New Delhi

Lessons to be studied: No.1,2,8,9,10,11,12,16,18,21,23,25

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 - ‘Kavya Suman’ (Collection of Poems)Ed. by Mahendra Kulashreshta.Poems to be studied:No.1,2,4,6,7,8,9,10,11,12,15,16,18,19,21,23,25.

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 examinatio)

CIA-3(Digital learning-Wikipedia)

End sem examination

Selected Vachanas Tripadi’s and Keerthanas of the Medieval Kannada Literature are introduced in the syllabus. This will enrich the poetic skills of the students. . Since translation is a significant area in language and literature, emphasis is being given on theory as well as practice of it in the syllabus. Famous cultural art forms of India are also included in this semester. Language skills can be improved by giving focus on Grammar and Comprehension.

Medieval poetry in Kannada has been introduced in the syllabus. Studies of various literary forms namely Vachana, Tripadi, Shatpadi and Keerthanas will enable the students to understand the language and literature of the medieval period. A module on translation will expose the students to understand the linguistic literary and cultural traditions of various languages. To create cultural awareness among students, various cultural art forms of Karnataka have been included in the syllabus.

1. Devara Dasimayya

2. Basavanna

3. Allamaprabhu

4. Akkamahadevi

5. Ambigara chowdiah

6. Ayadakki Lakkamma 

7. Sarvagna

8. Kanakadasa

9. Kumaravyasa

10. Hindustani/ Karnatak - Music and Musicians

(A).Dollu Kunita  (B). Pooja Kunita  (C). Somana Kunita  (D). Goravara Kunita

1.      Translation Theory and Practice

2.      Usage of alphabets in different contexts:  

3.      l & L

4.      a  & H

5.      n & N

6.      Hrasva and Deergha  alphabets

7.      Importance of Ottakshara

History and Philosophy of Vachanas Movement:                                           

Selected Vachanas of Vachanakaras /Vachanakarthiyaru

Reference Books

1.      Basavannanavar vachangalu: L. Basavarjaju

2.      Akkana vachangalu: L. Basavarajau

3.      Allamana Vachanagalu; L . Basavaraju

4.      Uttarana Pourusha: Kumaravyasa

5.      Paramartha: L. Basavaraj

1.      Acomparative study of Sarana and Dasa literature, P. S Srinivasa,University of Madras (1981)

2.      Vyavaharika Kannada: HSK

3.      Dr. Thipperudraswamy : Sharanara Anubhava Sahitya

4.      K. Marulasiddappa and K. R. Nagaraj  (Ed) Vachana Kammata

CIA-1 Digital Learning - Wikipedia

CIA-2 Mid Semsester Examination

CIA-3 Digitization of Kannada Books 

End Semester Examination

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.

 to actively engage with the Indian sub-continent as a cultural and social space (to be

facilitated through proactive CIAs which help students to interact and engage with the

realities they face every day and have come across in these text

 to learn and appreciate India through association of ideas in the texts and the external

contexts (Bhasha Utsav will be an intrinsic help in this endeavour)

 more aware culturally, ethically, socially and politically

 sensitive towards cultural, social, religious and ethnic diversities

 critical participants in their everyday culture

Poetry (Any 4 of these)

1. Kutti Revathi: “Stone Goddesses”

2. Sukirtharani: “Infant Language” or “I Speak up Bluntly”

3. Taslima Nasrin: “India” or “Border”

4. Lalrinmawii Khiangte: “For a Better Tomorrow”

5. Desomond Kharmawphlang: “Poems during November”

6. Keki Daruwalla: “Boat-Ride Along the Ganga”

7. Anand Mahanand: “The Day Mother Sold Her Ornaments”

8. Habib Jalib: “Dastoor” (Pakistan)

Essays (Any 4 of these)

1. Amartya Sen: “Democracy as Public Reasoning”

2. Sitakant Mahapatra: “Beyond the Ego: New Values for a Global Neighbourhood”

3. Amitav Ghosh: The Ghosts of Mrs Gandhi” or “The Diaspora in Indian Culture”

4. Rahul Dravid: Speech at Sir Donald Bradman Oration

5. Ramachandra Guha: Excerpts from “How Much Should a Person Consume?”

6. A K Ramanujan: “Telling Tales”

7. Manjushree Thapa: “Women Have No Rights”

Short Stories (Any 4 of these) 12 Hours

1. U R Ananthamurthy: “A Horse for the Sun”

2. Shama Futehally: “Photographs”

3. Dilip Purushottam Chitre: “Scorpio”

4. Sushmita Rath: “Touch”

5. Bimal Choudhury: “Riot”

6. Liaozhai: “Ruiyun, a Famous Courtesan”

7. Arun Joshi: “The Homecoming”

8. Mohsin Hamid: “Air Conditioning” (Pakistan)

9. Ashfaq Ahmed: “Mohsin Mohalla” (Pakistan)

Graphic Narrative (Any one of these)

1. Art -Durgabai Vyamand Subhash Vyam; Story- Srividya Natarajan and S Anand:

Bhimayana: Incidents in the Life of Bhimrao Ambedkar

2. Sita Sings the Blues

3. Luv and Kush (Pen Movies animated movie)

Folk art forms in India

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.

Christ University, Bengaluru

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 focuses on accounting for special transactions such as consignment and joint ventures, hire purchase and instalment 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 organisations.

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

Meaning; legal provisions (including repossession); 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.

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; calculation of cash price when rate of interest and installment price are given; calculation of cash price under annuity method;  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, dependant 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 organisations, explanation of nature of receipts and payments, preparation of Receipt and Payments Account and Income and Expenditure Account, Preparation of Balance Sheet

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

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

ESE - 50 MARKS

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

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

ESE - 50 MARKS

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

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

Meaning, Functions, Players and intermediaries, Instruments - treasury bills, commercial paper, commercial bills, certificate of deposit, Call money market, Corporate funding through money market, Credit rating in respect of money market instruments

Meaning, Constituents, Instruments, Financial intermediaries, Role of commercial banks, Investment banks and Mutual funds, 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

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

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

2.      Vasanthadesai: The Indian Financial System 2010, HPH

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

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

ESE - 50 MARKS

This course aims to provide conceptual understanding of Management Accounting techniques and practices for business analysis and decision making

Compute product costs under Activity Based Costing system

Definition, Nature, Scope, Function and Principles of Management Accounting, Management Accountant - Position, Roles and Responsibilities, Methods of identifying costs and cost behaviour

Relevant cost analysis, Concept of opportunity costs, Cost Volume Profit (CVP) analysis, Breakeven point, Margin of safety, Contribution to sales ratio, Profit volume graphs, Profit target, Pricing decisions, Price strategies, Make or buy and other short term decisions, Limiting factor analysis for a multi-product company that has limited demand for each product and one other constraint or limiting factor, Dealing with risk and uncertainty in decision making

Budgeting for planning and control, Preparation of various types of budgets, advantages and limitations, Budgetary control reports to management, Zero base budgeting, Performance budgeting, Interpretation and use of budget statements and budget variance

Principles of standard costing, Preparation of standards for the variable elements of cost - Material, Labour, Variable overheads, Variances - Materials - total, price and usage, Labour - total, rate and efficiency, Variable overheads - total, expenditure and efficiency, Sales - Sales Price and Sales volume contribution

Introduction, Responsibility reporting, Centers of control, Benefits, Implementation of responsibility accounting, Measuring managerial performance

Activity Based Costing (ABC), ABC vs traditional methods of overhead absorption, Target costing, Life cycle costing in manufacturing and service industries, Throughput accounting, Throughput accounting ratio (TPAR), Environmental accounting

2.      Horngreen&Sundlem ( 2010) Introduction to Management Accounting

ESE - 50

: This course focuses on leadership development in the Corporate world. The topics include development of leadership skills at personal level and team level, coaching employees to improve performance, organizational leadership, ethics involved, performance management and new recruit management

Interpersonal skills (build trust, credibility and respect); Professionalism (project an image of integrity and maturity); Business professionalism (categories of important business relationships, attitude at business meetings, luncheons, dinners); leadership styles; Focus and Discipline (Organizing and prioritizing skills, multitasking, ); Global travel and culture; Network through community service; Network to build business connections and personal brand, promote organization; Time Management

Tangible and intangible costs of employee turnover; Communications to lead (listening effectively, avoiding biases, speaking persuasively); Conflict management (between peers, associates & subordinates); Delegation (Identify candidates for delegation and collaboration); Lead effective meetings (skills essential for building cooperation and positive results in meetings); Leadership Communications; Leadership styles and tendencies; Leading strong teams (analyze and capitalize team strengths, working with diverse styles, creation of competitive spirit, motivation); Sharing the glory (focus on team achievements); Visionary Leadership

Coach for performance improvement (help poor performers to improve, strong performers to grow and improve faster); Supportive and directive coaching; Mentorship (Creating a partnership, launching an initiative)

New Employee Orientation (planning and executing effective new employee orientation); Succession Planning (leadership succession, replacement planning, talent management, succession management); Talent selection (criteria and screening)

Marshall Goldsmith & Mark Reiter. (2007). What got you here, Won’t get you there. Hachette Books

2.      Robert N. Lussier and ChirstopherF.Achua. (2016). Leadership: Theory, Application and Skill development. Cengage Learning

3.      D. SivanandhanRadhakrishnanPillai. (2014). Chanakya’s 7 Secrets of Leadership. Jaico Publishing House

This course covers basic concepts relating to a successful business negotiation.

Displaying competence in oral, written, and visual communication.

Distributive Negotiation; Integrative Negotiation; Multiple Phases and Multiple Parties

Know your BATNA; Reservation Price; ZOPA; Value Creation through Trades

Preparation for a deal; Table tactics; Frequently asked tactical questions; Barriers to Agreement; Mental Errors; When Relationships matter; Negotiating for others

Continuous improvement; Negotiating as an organizational capability; What makes an effective negotiator; Summing up

Meaning and definition of communication, Business Communication, Means and mode of Communication, Purpose of communication, Requirement of effective Communication, importance of communication in business, Communication Process Models, Barriers to Communication, Essentials of effective Communication, 7 Cs of Communication, Communication Flows

Business Letters, Functions of Business letters, Parts of business Letters. Format of Business Letters - Purchase Correspondence, Sales Correspondence, Bank Correspondence, Secretarial Correspondence

Reports and Presentation – Meaning, Objectives of report, Features of Report, Business Reports, Types of Business Reports, Steps in preparing the report, Sales Report, Financial Report

2.      David S. Hames. (2012). Negotiation: Closing Deals, Settling Disputes and Making Team Decisions. Sage Publications

3.      C.S Rayudu, “Communication” Himalaya Publishing House, 2012

4.      Myer & Myer, Communication Mcgraw Hill, 2007

Rai & Rai, Business Communication – Himalaya Publishing House , 2011

2.      Jack Welch and Suzy Welch. (2009). Winning: The Ultimate Business How-to-Book. HarperCollins

3.      P. D. Chaturvedi, Mukesh Chaturvedi , Business Communication- Skills, Concepts and Appplications, Pearson Publications, 2013

4.      Ober Newman, Communicating in Business, Cengage Learning, 2015

5.      Ghousia Khatoon, Kamini Dhurva, Communication Skills, Himalaya Publishing House, 2014

• To expose learners to variety of texts to interact with them
• 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 improve their communication skills for larger academic purposes and vocational ppurposes

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

·         Develop a more humane and service oriented approach to all forms of life around them.  

·         Rudyard Kipling – “Gunga Din”  

Ø  Skill focus

Adjectives/ adverbs

Sentence structures

Clauses

·         The Black Cat – Edgar Allan Poe

Ø  Skill focus

Verb use

Sentence structures

·         William Blake – “London”

Ø  Skill focus

Verb use advanced

Clause types

·         Santosh Desai – The death penalty as a sign of the times ©

Ø  Skill focus

Rhetorical questions

Types of sentences

·         John Donne – “Death, Be Not Proud”

Ø  Skill focus

Word use

Sentence structure

·         Monkey’s Paw – W W Jacobs

Ø  Skill focus

Direct speech

Reported speech

Para structures

·          Ruskin Bond – 'The Photograph' ©

Ø  Skill focus

Types of sentences

Cohesions

Para structure

Personal essay

·         Sylvia Plath-   ‘Surgeon at 2 AM’

Ø  Skill focus

Imagery use

Creative writing

Visual Text: The Great Indian Railways

Ø  Skill focus

Reading and appreciating visual text

CIA 2= 50 (20 MARKS ONLINE EXAM ON VOCABULARY AND GRAMMAR AND 30 MARKS WRITTEN EXAM BASED ON SYLLABUS)

CIA 3=20

ESE= 50

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 ‘Kahanyami ’ 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,LunchBox,Theesari Kasam,Do Bigha Zameen and Mary Kom.                                                   

Level of knowledge: Conceptual

Adoor Gopalakrishnan,Girish Kasaravalli,Satyajith Rai,Shyam Benega,lAmithabh Bachan 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.

1. Abhinav Patra-Vyavahar Dr. Paramanand Gupta
2. Vanijya Hindi by: A.R.Narti
3. Creative writing by: John Singleton
4. Adhunik Hindi Nibandh by: Bhuvaneshwarichandran Saksena.
5. Cambridge introduction to creative writing: By: Morley, Davi

CIA-2(Midsemester examination)

CIA-3(Digital learning-Wikipedia)

End semester examination

Course Objective : The selected shortstories  of Masti,Tejaswi, Jahnavi etc., are prescribed in the semester. Jnanapeetha awardee Dr. Girish Karnad’s Play Yayathi is one of the units. To enhance the writing skills conversation writing is also included in the curriculum

Yayathi- Girish Karnad 

1.      Masti Venkatesha Iyengar- Venkatashamiya Pranaya

2.      Sediyapu Krishnabhatta- Nagarabetta

3.       K.P. Poornachandra Tejaswi- Tukkoji

4.      B.T. Jahnavi- Kalluballi

5.      Vasudhendra- Head Hunter

1.      Essay Writing

2.      Conversation Writing

3.      Kannada Journalism

2.      Masti Samagra Kathegalu

3.      Shatamanada Kannada Kavithegalu, Karnataka Sahitya Academy

4.      Samagra Kannada Sahitya Charithre, Prasaranga, Bangalore University.

5.      Adhunika Kannada Nataka: K. Marulusiddappa

CIA-1 Digital Learning - Wikipedia

CIA-2 Mid Semsester Examination

CIA-3 Digitization of Kannada Novels

End Semester Examination

Design a growth strategy for start ups

Meaning and concept of entrepreneurship, the history of entrepreneurship development, role of entrepreneurship in economic development, agencies in entrepreneurship management and future of entrepreneurship

Meaning of entrepreneur, the skills required to be an entrepreneur, the entrepreneurial decision process, and role models, mentors and support system.

Business ideas, methods of generating ideas, and opportunity recognition

Meaning and significance of a business plan, components of a business plan, and feasibility study

Importance of new venture financing, types of ownership securities, venture capital, types of debt securities, determining ideal debt-equity mix, and financial institutions and banks

Choosing the legal form of new venture, protection of intellectual property, and marketing the new venture

Characteristics of high growth new ventures, strategies for growth, and building the new venture capital

Exit Strategies for Entrepreneurs, bankruptcy and succession and harvest- Strategies

2.Bagchi, S. (2006). High performance entrepreneur: golden rules for success in today`s world. London: Penguin Books.                       

3.Bhargava, A. (1997). Everyday entrepreneurs: The Harbingers of Prosperity and creators of jobs. Noida: Vikas.

Charnantimath, P. (2006). Entrepreneurship development and small business enterprises. New Delhi: Pearson Education

2.Hisrich, R. D. (2014). Entrepreneurship (9th ed.). New Delhi: McGraw Hill Education.

3.Khanna, T. (2007). Billions of entrepreneurs: how China and India are reshaping their futures and yours. Boston: Harvard Business School

Kuratko, D. and Hodgetts, R. (2007). Entrepreneurship in the new millennium. New Delhi: Cengage Learning.

ESE - 25

Designed to familiarize students with basic concepts of marketing and the need & techniques of marketing.

Nature and scope of marketing- Importance of marketing as a business function -Marketing concepts, Selling V/S marketing - Marketing Environment – Marketing department - Marketing outsourcing 7 P’s of marketing

Meaning of Market: Various types of markets and their characteristics. Concept of market segmentation and its Importance - bases for market segmentation. Target marketing and positioning-types of positioning - product differentiation.

Concept of product - consumer and Industrial goods -product planning and development packaging - role and functions - Brand name and Trademark - after sale service - product life cycle concept. Importance of price in the marketing mix, factor affecting price of a product / service.

Concept and role - types of distribution channels - Factors affecting choice of a distribution channel - Retail Marketing-types - Promotion: Methods of promotion - optimum promotion mix,  Social Marketing, Social Media Marketing & It’s effectiveness

Meaning and importance, customer value and satisfaction, meaning and methods, retaining customers - customer profitability-customer relation management.

Nature, scope & significance of consumer behavior - factors affecting consumer behavior

Salesman - qualities of successful salesman - functions of a salesman - selling process

Meaning - importance of advertising -advertising media - ethics of good advertising

Experiential Marketing, Post modern Marketing, Big data Analytics and it’s use in Marketing process, Marketing sustainability and ethics.

2. C B Gupta & N Rajan Nair: Marketing Management (14^th Edition), Sultan Chand & Sons, New Delhi

2. Maurice & Mondell & Larry Rosenberg - Marketing Prentice Hall of India Ltd. New Delhi.

3. Mohammad Amanatuallh: Principles of Modern Marketing, Kalyani Publications, New Delhi.

4. Dr. C. N. Sontakki: Marketing Management, Kalyani Publications, New Delhi

ESE - 50

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

2.      To evaluate and Design various organizational structure and understand how they are related to organizational success

3.      Discuss the nature of job analysis, including what it is and how it’s used

4.      To be aware of the role, functions and functioning of human resource department of the 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.

2. Dr. C.B Gupta Human Resource Management

2. Gray Dessler, Human Resource Management, 12th edition2011, Dorling Kinderlsely, New Delhi

ESE - 50

The objective of the course is to make the students familiar with the various techniques of Financial Management which is being applied in the industry.

2.      Forecast firm’s financial needs and design optimum capital structure for business undertakings

3.      Evaluate alternate investment proposals by applying techniques of capital budgeting and select the most profitable proposal

4.      Apply effective investment and financing decision to maximise shareholders wealth

Meaning and Significance of Financial Management, Functions of Financial Management, Objectives of Financial Management - Profit Maximization and Wealth Maximization, Interface of Financial Management with other functional areas, Decisions of Finance, Organization of the Finance Function, Emerging Role of the Financial Manager in India, Overview of Indian Financial System

Concept of Time value of Money, Concepts of capital budgeting, Basic principles in estimating costs and benefits of investments, Appraisal criteria for capital budgeting decisions - Payback period, Average rate of return, Net present value, Profitability Index, and Internal rate of return, Conflicts in appraisal, Computation of Present value, future value and Net Present Value using MS Excel

Cost of equity and retained earnings, cost of debt, cost of preferred stock, weighted average cost of capital, Factors affecting cost of capital, Long term financing - shares, Debentures, Warrants, Term loans, Lease financing, Hybrid financing, Venture capital financing, Sources of short term financing

Introduction, Factors affecting capital structure, Features of an optimal capital structure, EBIT -EPS Analysis, Introduction to Capital structure theories, Concept of Business and Financial Risk, Operating Leverage, Financial Leverage, Combined Leverage-suitability of Leverages  for different business situations, Concept of  Trading on Equity

Concept of Working Capital, Types of Working Capital, Operating Cycle, Importance of Working Capital, Dangers of Inadequate and Excessive Working Capital, Management of Working Capital, Factors determining Working capital, Estimation of Working capital Requirements

Dividend Policy: Introduction, Dividend decisions and valuation of firms, Determinants of dividend policy, Bonus issues, stock split, Buy back of shares, Legal, Procedural and Tax aspect of dividend, Introduction to Dividend theories – relevance and irrelevance

2. Financial Management Carlos Correia, David K. Flynn, Enrico Uliana Michael Wormald Juta and Company Ltd, 2007

3. Financial Management M. Y. Khan Tata McGraw-Hill Education, 2004

ESE - 50

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

Computation and treatment of managerial remuneration, including computation of net profit under Section 198 of the Companies Act, 2013

Equity shares with differential rights, Introduction to accounting for employee stock options, 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 lumpsum, 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

Rights issue and valuation of rights issue

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

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

ESE - 50

The course aims to provide understanding of the laws governing business practices in India. It focuses on the broad domains of business law and the specific regulations and practices within them

Agreement, kinds of Agreements, Contract kinds of contracts, Agreement  vs. Contract, Essentials of Valid offer, counter offer, Standing or open offer, invitation to offer, Acceptance, Essentials of a valid acceptance, Promise. Communication of offer and acceptance and Revocation. Capacity to contract, Consent and Free Consent, Consideration and Void Agreements, Special contract- Indemnity and Guarantee, Bailment and pledge, Agency, Case laws.

Introduction, Definitions, Formalities of the contract of sale, Distinction between ‘sale’ and ‘agreement of sell, Distinction between’ sale and hire purchase agreement’ , Conditions and Warranties, Transfer of property as between the seller and the buyer, Rights of an unpaid seller, E-commerce payments and IT laws applicability to sale of goods over internet.