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Updated Ug Syllabus 2 1

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BAGALKOT UNIVERSITY

Mudhol Road, Jamkhandi – 587301 Dist: Bagalkote


The Draft
REGULATIONS AND COURSE STRUCTURE
Governing the Choice Based Credit System (CBCS) Semester
Scheme with multiple entry and exit options in
BACHELOR OF COMMERCE
In the
FACULTY OF COMMERCE

Bachelor of Commerce (Basic/Hons)


I and II Semester

As Per NEP – 2020 and Adapted from RCU Belagavi


Applicable from the Academic Year 2023-24
Preamble for UG Syllabus of Bagalkot University

Bagalkot University Jamkhandi has been established by the Government of Karnataka and

has started functioning from the academic year 2023-24. All the degree colleges other than

engineering and medical colleges in the district of Bagalkote, are affiliated to this university

as per the Karnataka State Universities Act 2000, as modified by the 26th Act of 2022. The

students taking admission to any of the colleges in the district of Bagalkote, from the

academic year 2023-24 will be students of Bagalkot University. The Chancellor of the

university, the honourable Governor of Karnataka, has instructed the Vice chancellor and the

university to adapt, the rules and regulations of the parent university, Rani Channamma

University, Belagavi for the immediate activities (Letter from the office of the Governor GS

01 BGU 2023 dated 17/05/2023).

In this connection, Bagalkot University has adapted the undergraduate syllabus from RCU,

Belagavi for all the 3/4 year degree programmes such as BA, BSC, BCOM, BCA, BSW etc.

The syllabus follows the NEP 2020 format and the first year syllabus is being published. The

higher semester syllabi will be published in due course. The syllabus is being published as

one electronic file for each degree and is self contained. Only the subject codes/ question

paper codes are changed. The subject code format is described in the following.

Four Year Undergraduate Program - Bachelor of Commerce (B.Com.)

The Document Consists of;

A. B.Com. Regulations
B. Program Structure
C. Course Contents
D. Annexure
Subject Code Format

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17

Ver Uni. Code DEGREE SEM DISCIPLINE SUB. TYPE SL. NO. IN TH/
DISC. & S. LAB
TYPE /B/I
NT.

1 2 6 B S C 0 1 P H Y D S C 0 1 T

1 2 6 B A B 0 1 H I S D S C 0 1 T

[1]The Ver information gives the version of the syllabus. It can take values
1,2..9,a,b,…

[2-3] The University UUCMS Code

[4-6]The UG degree codes to be provided as

Sl. No Degree Code Degree

1 BSC Bachelor of Science

2
BAB Bachelor of Arts

3 BCM Bachelor of Commerce

4 BBA Bachelor of Business Administration

5 BCA Bachelor of Computer Applications

6
BSW Bachelor of Social Work

[7-8]The Semester Information is provided as

Sl. No Semester
‘01
1

2 ’02

03
3
Sl. No Semester

….

[9-11]The Discipline Information to be provided as


Sl No Degree Discipline Code

1 BCM-BCOM XXX

2 BCA XXX

3
BBA XXX

4 BSW XXX

5 BA ‘HIS’,GEO’,’KAN’, ‘HIN’ etc. The detailed list is to be provided

6 BSC ‘PHY’,’CHE’, ‘BOT’,’ELN’ etc. The detailed List is to be Provided

[12-14]The Subject Type to be provided as


Sl. No. TYPE Description

1 DSC Discipline Specific Core

2 DSE Discipline Specific Elective

3 OEC Open Elective Course

4 AEC Ability Enhancement Course

5 VBC Value Based Course

6 SEC Skill Enhanced Course

[15-16]The Running Serial Number is to be provided for a particular


discipline and subject type 01 to 99

[17] This character specifies the category of the subject namely, T=theory,
L-Lab, P-Project, I-Internship, B- Bothe theory and Lab
A. Regulations to B.Com Hon’s Degree
(NEP – 2020 – Semester Scheme) 2023-24
A. TITLE AND COMMENCEMENT
a. These regulations shall be called as ‘Regulations’ governing Three Years
Bachelor Degree titled Bachelor of Commerce ( B.Com Programme) and Four
Years honors degree titled Bachelor of Commerce (B.Com Honors) undergraduate
Programmes as per NEP-2020 for the Bagalkot University, Jamkhadni (framed
under NEP-2020, w.e.f. 2023-24)
b. These regulations are framed as per section 44(1c) of K.S.U. Act 2000 for
introduction of Programmes.
As per Section 44(3) of K.S.U. Act 2000, these Regulations shall come into
effect from the academic year: 2021-22 after H.E. the Chancellor’s assent.

B. DEFINITIONS
In these Regulations, unless the context otherwise requires:
a. University’ means Bagalkot University as specified under Sec. 3(c) of
KSU Act.2000.
b. “Discipline” means faculty of Commerce
c. “College” means the Higher Education Institution affiliated to Bagalkot
University.
d. “Student” means a person admitted to, and pursuing, a specified
credit- based course/programme of study in a higher education institution.
e. “Programme” or “Programme of study” means a higher education programme
pursued for a degree specified by the Commission under sub- section (3) of
section 22 of the University Grants Commission Act, 1956 (3 of 1956).
f. “Course” means subject or papers having specified units which go to comprise
a specified programme of study.
g. Credit Based Semester System (CBSS): Under the CBSS, the requirement for
awarding a degree/diploma/certificate is prescribed in terms of number of
credits to be earned.
h. Credit: A unit by which the course work is measured. It determines the number
of hours of instructions required per week in a semester. One credit is
equivalent to one hour of lecture or tutorial or two hours of practical work/field
work per week in a semester. It is a standard methodology of calculating
teaching hours of the course per week in the semester system.
i. Grade Point: It is a numerical weight allotted to each letter grade on a 10
point scale.
j. Credit Point: It is the product of grade point and number of credits for a
course.
k. Letter Grade: It is an index of the performance of students in a said course.
Grades are denoted by letters O, A+, A, B+, B, C, P and F.
l. Semester: Each semester will consist of over 16 weeks of academic work
equivalent to 90 actual teaching days. The odd semester may be generally
scheduled from June to November and even semester from January to May.
m. Semester Grade Point Average: It is a measure of performance of work done
in a semester. It is the ratio of total credit points secured by a student in
various courses registered in a semester and the total course credits taken
during that semester. It shall be expressed up to two decimal places.
n. Cumulative Grade Point Average (CGPA): It is a measure of overall
cumulative performance of a student over all the semesters of a programme.
The CGPA is the ratio of total credit points secured by a student in various
courses in all the semesters and sum of the total credits of all courses in all
the semesters. It is expressed up to two decimal places.
o. Board of Studies means the Board of Studies in Commerce (Graduate
Studies) of Bagalkot University.
p. Academic Council means Academic Council of Bagalkot University as
specified under Sec. 2(1) read with Sec. 30 of the KSU Act.2000.
q. Academic Year: Two consecutive (one odd + one even) semesters constitute
on academic year.

C. FACULTY OF COMMERCE
i) Bachelor of Commerce (B.Com), Bachelor of Commerce with Honors
(B.Com.)(Hons.);
ii) Bachelor of Commerce (Logistics & Supply Chain Management), B.Com.
(LSCM), Bachelor of Commerce with Honors (LSCM), B.Com. (Hons.)
(LSCM)
iii) Bachelor of Commerce, B.Com. (Accounting and Finance), Bachelor of
Commerce with Honors B.Com.(Hons.) (Accounting and Finance);
iv) Bachelor of Commerce (Tourism & Travel Management), B.Com. (TTM);
v) Bachelor of Commerce, B.Com. (Tax Procedure), Bachelor of Commerce with
Honors B.Com. (Hons.) (TP);
vi) Bachelor of Commerce, B.Com. (Computer Applications); Bachelor of
Commerce, B.Com. (Vocational), Bachelor of Commerce with Honors
B.Com.(Hons.) (Vocational);
vii) Bachelor of Commerce (Banking & Finance), B.Com. (BF); Bachelor of
Commerce, B.Com (Hons.);
viii) Bachelor of Commerce- Business Analytics, B.Com. (BA); Bachelor of
Commerce with Honors, B.Com. (BA) (Hons.);
ix) Bachelor of Commerce (Insurance & Actuarial Studies), B.Com. (IAS),
Bachelor of Commerce (IAS) with Honors, B.Com. (IAS) (Hons
x) Bachelor of Hotel Management (BHM);
xi) Bachelor of Hotel Management and Catering Technology (BHMCT);
xi) Bachelor of Tourism & Travel Management (BTTM);
D. DURATION OF PROGRAMS, CREDIT REQUIREMENTS AND OPTIONS
The undergraduate degree should be of either a three or four year duration,
with multiple entry and exit options within this period, The four years
multidisciplinary Bachelor’s programme is the preferred option as it allows the
opportunity to experience the full range of holistic and multidisciplinary
education with a focus on major and minor subjects as per the student’s
preference. The four-year programme may also lead to a degree with Research, if
the student completes a rigorous research project in the major area(s) of study.
The undergraduate programmes shall extend over four academic years (Eight
Semesters) with multiple entry and exit options. The students can exit after the
completion of one academic year (Two semesters) with the Certificate in a
discipline or a field; Diploma after the study of Two academic years (Four
Semesters) and Regular Bachelor Degree after the completion of Three academic
years (Six Semesters). The successful completion of Four Years undergraduate
Programme would lead to Bachelor Degrees with Honors in a discipline/subject.
Each semester shall consist of at least 16 weeks of studywith a minimum of
90 working days (excluding the time spent for the conduct of final examination
of each semester).
Minimum NSQF
Exit with Credits Level
Requirement*
Certificate at the Successful Completion of First Year 50 5
(Two Semesters) of Four Years Multidisciplinary UG
Degree Programme
A Diploma at the Successful Completion of the Second 100 6
Year (Four Semesters) of Four Years Multidisciplinary UG
Degree Programme
Basic Bachelor Degree at the Successful Completion ofthe 148 7
Third Year (Six Semesters) of Four Years
Multidisciplinary Undergraduate Degree Programme
Bachelor Degree with Honors in a Discipline at the 190 8
Successful Completion of the Four Years (Eight Semesters)
Multidisciplinary Undergraduate Degree Programme

*Details of courses to be successfully completed equal to minimum credits requirement are described later
The students shall be required to earn at least fifty per cent of the credits from
the Higher Education Institution (HEI) awarding the degree or diploma or certificate:
Provided further that, the student shall be required to earn the required number
of credits in the core subject area necessary for the award of the degree or
Diploma or Certificate, as specified by the degree awarding HEI, in which the
student is enrolled.
A candidate who successfully completes a three year Bachelor’s degree, with a
minimum CGPA of 7.5 and wishes to pursue the fourth year of the
undergraduate programme by research, shall be allowed to continue the
programme with Research to obtain the Bachelor’s degree with honors by
research, while other candidates may continue their studies in the fourth year of
the undergraduate programme with or without a research project along withother
courses as prescribed for the programme to complete their Bachelor’s degree
with honors. Candidates who successfully complete their four years Bachelor’s
degree with honors, either by research or course work with research component
and a suitable grade are eligible to enter the ‘Doctoral (Ph.D.) Programme’ in a
relevant discipline or to enter the ‘Two Semester Master’s Degree programme”.
Candidates, who wish to complete the undergraduate and the postgraduate
programmes faster, may do so by earning the required number of credits and
fulfilling all other requirements in N-1 semesters (where N is the number of
semesters of an undergraduate programme). This facility is available for the
programmes with a minimum duration of three years or six semesters. For
example, a candidate may obtain his/her Six Semesters Bachelor’s degree,
after successfully completing five semesters of the programme, provided
he/she has earned required/ prescribed number of credits and fulfills all other
requirements for awarding the degree. Likewise, a candidate may obtain his/her
Eight Semesters Bachelor’s degree with honors, after successfully completing
seven semesters of the programme, provided he/she has earned required
number of credits and fulfills all other requirements for awarding the
Bachelor’s degree with honors. Similarly, candidates may complete both the
undergraduate and the postgraduate programmes in slow track. They may pursue
the three years or six semester programmes in 4 to 5 years (8 to 10 semesters)
and four years or eight semester programmes in 5 to 6 years (10 to 12 semesters).
As a result, the higher education institutions have to admit candidates not
only for programmes, but also for subjects or courses. But the new admissions
aregenerally made in the beginning of an academic year or the beginning of odd
semesters.

E. CREDIT REQUIREMENTS
The candidates shall complete courses equivalent to a minimum of 148 credits to
become eligible for the Regular Bachelor Degree, 190 credits to become eligible for
the Bachelor Degree with Honors 233 credits to become eligible for the Integrated
Master’s Degree.
Master’s Degree Programmes will be of One Academic Year (Two Semesters) for
the Four Years Honors Degree holders and it will be of Two Academic Years (Four
Semesters) for the three years basic or three years Honors Degree holders. Two
Years Master’s Degree Programmes will have exit option at the end of One
Academic Year (Two Semesters) with the Post-graduate Diplomas in the
respective disciplines/ subjects, provided they complete courses equal to a
minimum of 42 credits:
42 Credits after the Bachelor Degree to become eligible for the PG Diploma 84
Credits after the Bachelor Degree to become eligible for the Masters Degree.
It is optional to the candidate to exit or not, after two, four and six semesters of
the undergraduate programme with Certificate, Diploma and with Regular Bachelor
Degree, respectively. He/she will be eligible to rejoin the programme at the exit level
to complete either the diploma, degree or the honours degree. Further, all the
candidates will be awarded Bachelor degrees on successful completion of Three
academic years (Six Semesters) of the undergraduate programmes.
A student will be allowed to enter/re-enter only at the Odd Semester and can only
exit after the Even Semester. Re-entry at various levels as lateral entrants in
academic programmes should be based on the earned credits and proficiency test
records.

ACADEMIC BANK OF CREDITS (ABC)


The Academic Bank of Credits (ABC), a national-level facility will promote the
flexibility of the curriculum framework and interdisciplinary/multidisciplinary academic
mobility of students across the Higher Education Institutions (HEIs) in the country with
appropriate “credit transfer” mechanism. It is a mechanism to facilitate the students to
choose their own learning path to attain a Degree/ Diploma/Certificate, working on the
principle of multiple entry and exit as well as anytime, anywhere, and any level of
learning. ABC will enable the integration of multiple disciplines of higher learning
leading to the desired learning outcomes including increased creativity, innovation,
higher order thinking skills and critical analysis. ABC will provide significant
autonomy to the students by providing an extensive choice of courses for a programme
of study, flexibility in curriculum, novel and engaging course options across anumber of
higher education disciplines/ institutions. The multiple entry and exit options for
students is facilitated at the undergraduate and Master’s levels. It would facilitate credit
accumulation through the facility created by the ABC scheme in the “Academic Bank
Account” opened for students across the country to transfer and consolidate the credits
earned by them by undergoing courses in any of the eligible HEIs. The ABC allows for
credit redemption through the process of commuting the accrued credits in the Academic
Bank Account maintained in the ABC for the purpose of fulfilling the credits
requirements for the award of certificate/ diploma/degree by the authorized HEIs. Upon
collecting a certificate, diploma or degree, all the credits earned till then, in respect of
that certificate, diploma or degree, shall stand debited and deleted from the account
concerned. HEIs offering programmes with the multiple entry and exit system need to
register in the ABC to enable acceptance of multidisciplinary courses, credit transfer,
and credit acceptance. The validity of credits earned will be for a maximum period of
seven years or as specified bythe Academic Bank of Credits (ABC). The procedure for
depositing credits earned, its shelf life, redemption of credits, would be as per
UGC (Establishment and Operationalization of ABC scheme in Higher Education)
Regulations, 2021.
F. COURSE OBJECTIVES:
• To provide an effective and holistic commerce education to the needy by using
the available facilities.
• To develop strong manpower with necessary business and technical skills for
promoting commercial activities.
• To produce the capable professionals to ensure the best business practices on
contemporary issues in the global business.
• To encourage young minds to contribute in nation building through providing
opportunity to learn different aspects about business.
• To cater to the manpower needs of companies in Accounting, Taxation,
Auditing, Financial analysis and Management.
• To develop business analysts for companies, capital markets and commodity
markets.
• To prepare students to take up higher education to become business scientists,
researchers, consultants and teachers, with core competencies.
• To develop human resources to act as think tank for Business Development
related issues and to develop entrepreneurs.
• To develop business philosophers with a focus on social responsibility and
ecological sustainability.
• To develop IT enabled global middle level managers for solving real life business
problems and addressing business development issues with a passion for quality
competency and holistic approach.
• To develop ethical managers with interdisciplinary approach.
• To prepare students for professions in the field of Accountancy-Chartered
Accountancy, Cost and Management Accountancy, Company Secretary,
Professions in Capital and Commodity Markets, Professions in life and non-
life insurance and professions in Banks by passing the respective
examinations of the respective professional bodies.
• To develop the students for competitive examinations of UPSC, KPSC,
Banking Selection, Staff Selection Commission, etc.
G. ELIGIBILITY FOR ADMISSION
B.Com: Candidates who have passed the twelth standard Commerce (Pre- University
course/10+2) of the Pre-University Board in the State of Karnataka) or any other
course considered as equivalent thereto by the University from time to time.

H. MEDIUM OF INSTRUCTION AND WRITING OF EXAM


The medium of instruction and examination shall be English or Kannada. A
student can write the exam either in Kannada and English.

I. SUBJECTS OF STUDY
The Components of Curriculum for Four Years Multidisciplinary Undergraduate
Programme: The Category of Courses and their Descriptions are given in the
following Table and in Appendix A and Appendix B.
Sl. No. Category of Courses
1 Languages
2 Ability Enhancement Courses
3 Skill Enhancement/ Development Courses / Vocational courses
4 Foundation/ Discipline based Introductory Courses
5 Major Discipline Core Courses
6 Open or Generic Elective Courses
7 Project work/ Dissertation/ Internship/ Entrepreneurship
8 Sports, Cultural and Extension Activities

ABILITY ENHANCEMENT COURSES


Ability Enhancement (AE) Courses can be divided into two categories:
a. AE Compulsory Courses (AECC): The universities may have common
curriculum for these papers. There may be one paper each at least in the first
four semesters viz. (i) Environmental Studies and (ii) Constitution of India.
In addition to these, two languages shall be studied in the first four semesters of the
Undergraduate Programmes.
b. Skill Enhancement Courses (SEC): The universities may offer from a
common pool of papers listed by KSHEC/ National Regulatory Bodies such
as UGC or GEC/ NHERC or the universities may frame some papers, in
addition to the list suggested.

LANGUAGES
Two languages are to be studied out of which one shall be Kannada and the other shall
be either English or an Indian Language or other Foreign language: English, Sanskrit,
Hindi, Marathi, Urdu, Arabic, and any other language prescribed/ approved by the
Bagalkot University.

SKILL ENHANCEMENT COURSES (COMMON FOR ALL


PROGRAMS)
i. Any four skill enhancement/development courses are to be studied in the first
six semesters, one per semester as prescribed by the concerned faculty and
approved by the Academic Council. The courses may include the following:
Semester B.Com.
I/II Digital Fluency/ Creativity and Innovation
III/IV Artificial Intelligence/Critical thinking & problem solving
V Cyber Security/ Entrepreneurship
VI Professional Communication / German / French
VII/VIII Science and Society/ Cultural Awareness
ii. One soft core course or allied subject each in the seventh and eight semesters
of the honors programme and the integrated Masters degree programme or in
the first and second semesters of the post-graduate programmes, and one open
elective in the ninth semester of the integrated master’s programmes are to be
studied as prescribed by the respective Board of studies and approved by the
Academic council. The soft core courses may include research methodology
course, one of the foreign languages such as German, French etc. or any other
course prescribed by the university from time to time.

VOCATIONAL SUBJECTS
Advertising, Computer Applications, Communicative English, Electronic Equipment
Maintenance, Entrepreneurship Development, Instrumentation, Office/Home
Management and Secretarial Practice, Sales Promotion and Management, Tax
Procedure and Practice, Tourism and Travel Management and any other subjects
introduced from time to time.

SPORTS, CULTURAL AND EXTENSION ACTIVITIES:


A student shall opt for two of the following activities offered in the college, in
each of the first six semesters of the undergraduate programmes. The activity
carries a credit each for each of the activities and will be internally assessed
for 25 marks.
a) Physical Education or Activities related to Yoga/ Sports and Games
b) N.S.S. / N.C.C / Ranger and Rovers/Red cross
c) Field studies / Industry Implant Training
d) Involvement in campus publication or other publications
e) Publication of articles in news papers, magazines
f) Community work such as promotion of values of National Integration,
Environment, Human rights and duties, Peace, Civic sense etc.
g) A Small project work concerning the achievements of India in different fields
h) Evolution of study groups/seminar circles on Indian thoughts and ideas
i) Activity exploring different aspects of Indian civilizations
j) Involvement in popularization programmes such as scientific temper
k) Innovative compositions and creations in dance/music/theatre and visual
arts.
l) Any other activities such as Cultural Activities as prescribed by the
University.
Evaluation of Co-curricular and Extension Activities shall be as per theprocedure
evolved by the university from time to time.

J. CONTINUOUS FORMATIVE EVALUATION


Total marks for each course shall be based on continuous assessments and semester end
examinations. As per the decision taken at the Karnataka State Higher Education Council,
it is necessary to have uniform pattern of 40 : 60 for IA and Semester End theory
examinations respectively and 50 : 50 for IA and Semester End practical examinations
respectively, in all the Universities, their Affiliated and Autonomous Colleges.
Total Marks for each course = 100%
Continuous assessment (C1) = 20% marks
Continuous assessment (C2) = 20% marks
Semester End Examination (C3) = 60% marks.

Evaluation Process of IA Marks shall be as follows:


a) The first component (C1) of assessment is for 20% marks. This shall be based on
test, assignment, seminar, case study, field work, project work etc. This
assessment and score process should be completed after completing 50% of
syllabus of the course/s and within 45 working days of semester program.
b) The second component (C2) of assessment is for 20% marks. This shall be
based on test, assignment, seminar, case study, field work, internship /
industrial practicum / project work etc. This assessment and score process
should be based on completion of remaining 50 percent of syllabus of the
courses of the semester.
c) During the 17th – 19th week of the semester, a semester end examination shall
be conducted by the University for each course. This forms the third and final
component of assessment (C3) and the maximum marks for the final
component will be 60%.
d) In case of a student who has failed to attend the C1 or C2 on a scheduled date,
it shall be deemed that the student has dropped the test. However, in case of a
student who could not take the test on scheduled date due to genuine reasons,
such a candidate may appeal to the Program Coordinator/Principal. The
Program Coordinator / Principal in consultation with the concerned teacher shall
decide about the genuineness of the case and decide to conduct special test to such
candidate on the date fixed by the concerned teacher but before commencement of
the concerned semester end examinations.
e) For assignments, tests, case study analysis etc., of C1 and C2, the
students should bring their own answer scripts (A4 size), graph sheets etc.,
required for such tests/assignments and these be stamped by the concerned
department using their department seal at the time of conducting tests /
assignment / work etc.
f) The outline for continuous assessment activities for Component-I (C1) and
Component-II (C2) of a course shall be as under.
Outline for Continuous Assessment Activities for C1 and C2
Activities C1 C2 Total Marks

Session Test 10% marks 10% marks 20%


Seminars/Presentations/Activity 10% marks 10%
Case study /Assignment / Field 10% marks 10%
work / Project work etc.
Total 20% marks 20% marks 40%

g) For practical course of full credits, Seminar shall not be compulsory. Inits
place, marks shall be awarded for Practical Record Maintenance. (the ratio is
50% : 50%)
h) Conduct of Seminar, Case study / Assignment, etc. can be either in C1or
in C2 component at the convenience of the concerned teacher.
i) The teachers concerned shall conduct test / seminar / case study, etc. The
students should be informed about the modalities well in advance. The evaluated
courses / assignments during component I (C1) and component II (C2) of
assessment are immediately provided to the candidates after obtaining
acknowledgement in the register by the concerned teachers(s) and maintained by
the Chairman in the case of a University Post-Graduate Department and the
Principal / Director in the case of affiliated institutions. Before commencement
of the semester end examination, the evaluated test, assignment etc. of C1 and
C2 shall be obtained back to maintain the m till the announcement of the results
of the examination of the concerned semester.
j) The marks of the internal assessment shall be published on the notice board of
the department / college for information of the students.
k) The Internal assessment marks shall be communicated to the Registrar
(Evaluation) at least 10 days before the commencement of the University
examinations and the Registrar (E) shall have access to the records of such
periodical assessments.
l) There shall be no minimum in respect of internal assessment marks.
m) Internal assessment marks may be recorded separately. A candidate, who has
failed or rejected the result, shall retain the internal assessment marks.
K. CONDUCT OF EXAMINATION
A candidate shall register for all the courses/papers of a semester for which
he/she fulfills the requirements, when he/she appears for examination of that
semester for the first time.
a) There shall be Theory and Practical examinations at the end of each semester,
ordinarily during November-December for odd semesters and during May -June
f or even semesters, as prescribed in the Scheme of Examinations.
b) Unless otherwise stated in the schemes of examination, practical
examinations shall be conducted at the end of each semester. They shall be
conducted by two examiners, one internal and one external and shall never be
conducted by both internal examiners. The statement of marks sheet and the
answer books of practical examinations shall be sent to the Registrar
(Evaluation) by the Chief Superintendent of the respective Colleges
immediately after the practical examinations.
c) The candidate shall submit the record book for practical examinationduly
certified by the course teacher and the H.O.D/staff in-charge. It shall be
evaluated at the end of theSemester at the practical examination.

L. MINIMUM FOR A PASS


a. No candidate shall be declared to have passed the Semester Examination as
the case may be under each course/paper unless he/she obtains not less than
35% marks in written examination / practical examination and 40% marks in
the aggregate of written / practical examination and internal assessment put
together in each of the courses and 40% marks (including IA) in Project work
and viva wherever prescribed.
b. A candidate shall be declared to have passed the program if he/she secures at
least 40% of marks or a CGPA of 4.0 (Course Alpha-Sign Grade P) in the
aggregate of both internal assessment and semester end examination marks
put together in each unit such as theory papers / practical / field work /
internship / project work / dissertation / viva- voce, provided the candidate has
secured at least 40% of marks in the semester end examinations in each unit.
c. The candidates who pass all the semester examinations in the first attempts
are eligible for ranks provided they secure at least CGPA of 6.00 (Alpha-Sign
Grade B+).
d. A candidate who passes the semester examinations in parts is eligible for only
Class, CGPA and Alpha-Sign Grade but not for ranking.
e. The results of the candidates who have passed the last semester examination
but not passed the lower semester examinations shall be declared as NCL
(Not Completed the Lower Semester Examinations). Suchcandidates shall be
eligible for the degree only after completion of all the lower semester
examinations.
f. If a candidate fails in a subject, either in theory or in practicals, he/she shall
appear for that subject only at any subsequent regular examination, as
prescribed for completing the programme. He/she must obtain the minimum
marks for a pass in that subject (theory and practicals, separately) as stated
above.

M. PEDAGOGY/ANDRAGOGY/HEUTAGOGY
The programme consists of Lectures and Practical sessions both inside and
outside the classroom. Lectures will be supplemented with tutorial classes which
encompass Student Seminars, Case Studies, Group Discussions, Role play
activities and hands on computer use.

N. TEACHING AND EVALUATION


B.Com graduates with any specialization with B.Com, as basic degree from a
recognized university are only eligible to teach and to evaluate the subjects (except
languages and compulsory additional subjects) mentioned in this regulation. The Discipline
Specific Courses shall be compulsorily taught by M.Com graduates only. Languages and
additional subjects shall be taught by the post graduates as recognized by the respective
board of studies.

O. SCHEME OF EXAMINATION
Guidelines for Continuous Internal Evaluation and Semester End
Examination
The Members of the Committee deliberated on the framework of Continuous
Internal Evaluation (CIE) as well Semester End Examination (SEE) for the
courses. The CIE and SEE will carry 40% and 60% weightage each, to enable
the course to be evaluated for a total of 100 marks, irrespective of its credits.
The evaluation system of the course is comprehensive & continuous during the
entire period of the Semester. For a course, the CIE and SEE evaluation will
be on the following parameters:
a. Continuous & Comprehensive Evaluation (CCE): The CCE will carry a
maximum of 20 % weightage (20 marks) of total marks of a course. Before the
start of the academic session in each semester, a faculty member should choose
for his/her course, minimum of four of the following assessment methods with
four marks each:
i. Individual Assignments
ii. Seminars/Class Room Presentations/ Quizzes
iii. Group Discussions /Class Discussion/ Group Assignments
iv. Case studies/Case lets
v. Participatory & Industry-Integrated Learning/ Filed visits
vi. Practical activities / Problem Solving Exercises
vii. Participation in Seminars/ Academic Events/Symposia, etc.
viii. Mini Projects/Capstone Projects
ix. Any other academic activity

b. Internal Assessment Tests (IAT): The IAT will carry a maximum of 40%
weightage (40 marks) of total marks of a course, under this component, two
tests will have to be conducted in a semester for 25 marks each and the same is
to be scaled down to 10 marks each. Standard format is given below.

c. In case of 50 percent of CIE weightage courses, faculty members can choose


assessments methods accordingly for the required marks as mentioned above.
Template for Internal Assessment Test

(Internal Assessment Test – Bachelor of Commerce)

Duration: 1 Hour Total Marks: 25


SECTION-A
I. Answer any two of the following questions. Questions are askedon Remembering.
(2 x 2= 4)
1.
2.
3.
SECTION- B
II. Answer any two o f the following questions. Questions are asked on
Understanding and Applying. (2 x5= 10)
4.
5.
6.
SECTION- C
III.Answer any one of the following questions. Questions are askedon analyzing and
evaluating. (1x 11=11)
7.
8.

P. MINIMUM PERCENTAGE FOR PASS


i. A candidate shall be declared to have passed the examination only when
he/she obtains not less than 40% marks in written examination in each
paper (exclusive of IA marks) and 40% marks in the aggregate of semester
end examination.
ii. A candidate who fails in any paper under Group – I, II, III IV, V VI and
VII shall take the examinations only in the failed paper(s) at any specific
examination within the period of six years from the date of admission to
the first semester.
Q. POWER TO REMOVE DIFFICULTIES
If any difficulty arises in giving effect to the provisions of these regulations, the Vice-
Chancellor may by order make such provisions not inconsistent with the Act, Statutes,
Ordinances or other Regulations, as appears to be necessary or expedient to remove the
difficulty. Every order made under this rule shall be subject to ratification by the
Appropriate University Authorities.

R. MODIFICATION TO THE REGULATIONS


Notwithstanding the foregoing, any amendments / modifications issued or notified by
the University Grants Commission/ Higher Education Commission of India and its
verticals such as National Higher Education Regulatory Council, General Education
Council or the State Government, from time to time, shall be deemed to have been
incorporated into these Regulations and shall constitute an integral part of these
Regulations.

*****
Department of Commerce
B. Program Structure of B. Com
Semester – I
Sl. Course Code Categor Teachin SE CI Total Credit
No Title of the Course y of g E E Mar s
. Course Hrs/Wee ks
k
(L+T+P)
1 126BCM01 Financial DSC-1 4+0+0 60 40 100 4
XXXDSC01T Accounting
Management
2 126BCM01 Principles and DSC-2 4+0+0 60 40 100 4
XXXDSC02T Applications
3 126BCM01 Principles of DSC-3 4+0+0 60 40 100 4
XXXDSC03T Marketing
126BCM01 1. Entrepreneurshi
4 XXXOEC01T p Development OEC-1 3+0+0 60 40 100 3
126BCM01 2. Accounting for
XXXOEC02T Everyone
5 126BCM01 Kannada AECC 3+1+0 60 40 100 3
LANAEC01T
126BCM01LA English
NAEC02T
126BCM01LA
NAEC03T Hindi

126BCM01LA Sanskrit
AECC
6 NAEC04T 3+1+0 60 40 100 3
126BCM01LA Marathi
L-II
NAEC05T
126BCM01LA Urdu
NAEC06T
126BCM01LA Arabic
NAEC07T

7 126COM01 Digital Fluency SEC-SB 4+0+0 25 25 50 2


XXXSEC01T
8 126COM01 Yoga/Sports 0+0+2 - 25 25 1
XXXVBC01B ` SEC-
126COM01 VB
9 XXXVBC02T Health & Wellness 0+0+2 - 25 25 1
Sub – 385 315 700 25
Total (A)
*XXX represents Discipline, *COM Common for all UG Courses *LAN Langauges
Note: Students can select either Digital Fluency or Environmental Studies:126COM01XXXAEC01T
Semester II

Sl. Course Code Title of the Course Catego Teachin SE CI Tot Credi
N ry of g E E al ts
o. Course Hrs/We Ma
ek rks
(L+T+P)
126BCM02 Advanced
1 DSC-4 3+0+2 60 40 100 4
XXXDSC04T Financial
Accounting
126BCM02 Business
2
XXXDSE05T Mathematics
OR DSC-5 4+0+0 60 40 100 4
OR
126BCM02
Corporate
XXXDSE06T Administration
3 126BCM02 Law & Practice of DSC-6 4+0+0 60 40 100 4
XXXDSC07T Banking
126BCM02 1. Event
4 XXXOEC03T Management
126BCM02 2. Investing OEC-2 3+0+0 60 40 100 3
XXXOEC04T in Stock
Markets
5 126BCM02 Kannada: L-I4 AECC 3+1+0 60 40 100 3
LANAEC08T
6 126BCM02LAN English-II
AEC09T
126BCM02LAN Hindi-Collection of
AEC10T Short
Stories+Media
Writing
126BCM02LAN AECC
Marathi-II 3+1+0 60 40 100 3
AEC11T L-II
126BCM02LAN
AEC12T Urdu-II
126BCM02LAN
AEC13T Arabic-II
126BCM02LAN
AEC14T Sanskrit-II
7 126COM01 Environmental SEC-SB 2+0+0 30 20 50 2
XXXAEC02T Studies
8 126COM02 Physical Education 0+0+2 - 25 25 1
XXXVBC03B and Sports SEC-VB
126COM04
9 XXXVBC04T NCC/NSS/R&R/CA 0+0+2 - 25 25 1
Sub – 390 310 700 25
Total (B)

Exit Option with Certification – With ability to solve well defined problems
Notes: 1. One Hour of Lecture is equal to 1 Credit.
2. One Hour of Tutorial is equal to 1 Credit (Except Languages).
3. Two Hours of Practical is equal to 1 Credit
Acronyms Expanded
AECC: Ability Enhancement Compulsory SEC-SB/VB : Skill Enhancement Course-
Course Skill Based/Value Based
DSC : Discipline Specific Core (Course) OEC : Open Elective Course
DSE : Discipline Specific Elective SEE : Semester End Examination
CIE : Continuous Internal Evaluation L+T+P: Lecture + Tutorial + Practical(s)
Note:
1. Practical Classes may be conducted in the Business Lab or in Computer Lab or in Class
room depending on the requirement. One batch of students should not exceed 50 students.
Two Hours of Practical Class is equal to 1 Hour of Teaching, however, whenever it is
conducted for the entire class (i.e., more than 50 students) 2 Hours of Practical Class is
equal to 2 Hours of Teaching.
2. OEC subjects in the first four semesters should be offered to students of other programs.
C. COURSE CONTENTS

Name of the Program: Bachelor of Commerce (B.Com.)


Course Code: 126BCM01XXXDSC01T
Name of the Course: FINANCIAL ACCOUNTING
Course Credits No. of Hours Per Week Total No. of Teaching Hours
4 Credits 3+0+2 56 Hours
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field
work etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
1. Understand the theoretical framework of accounting as well accounting standards.
2. Demonstrate the preparation of financial statement of manufacturing and non-
manufacturing entities of sole proprietors.
3. Exercise the accounting treatments for consignment transactions & events in the
books of consignor and consignee.
4. Understand the accounting treatment for royalty transactions & articulate the
Royaltyagreements.
5. Outline the emerging trends in the field of accounting.
Teachi
Module Syllabus ng
Hours
I CONVERSION OF SINGLE ENTRY SYSTEM INTO DOUBLE 12
ENTRY SYSTEM:
Need for conversion, Steps involved in Conversion; Differentiation
between single entry and Double entry system, Conversion of Single
entry to double entry, problems relating thereto.
II ACCOUNTS OF PROFESSIONALS: 10
Accountants - Lawyers and Doctors only - Fees a/c, Petty Cash Book -
Clients Ledger - Receipts & Payments a/c - Income & Expenditure a/c &
Balance Sheet.
III FARM ACCOUNTING: 12
Meaning – Objectives - Books of Accounts to be maintained under
Single Entry & Double Entry for Farm Accounting - Preparation of
Farm Revenue Account to ascertain the Profit or Loss of various
sections like
Crop, Livestock, Dairy & Poultry - Preparation of Balance Sheet for
Agriculture, Dairy Farming & Poultry Farming.
IV ROYALTY ACCOUNTS: 12
Meaning and Importance - Minimum Rent - Short-workings, recoupment
of Short Workings, Strike Period; Entries and Accounts in the Books of
Lessee and Lessor (Excluding Sub Lease)
V FIRE INSURANCE ACCOUNTING: 10
Introduction - Need - Loss of Stock Policy - Steps for ascertaining Fire
Insurance Claim - Treatment of Salvage - Average Clause - Treatment of
Abnormal Items - Computation of Fire Insurance Claims.
Skill Developments Activities:
1. Visit any sole proprietor firm and identify the steps involved in the conversion of
single entry into double entry system.
2. Visit any hospital or Lawyers office and list out the transactions of the same.
3. Collect and analyse the financial statements of Dairy and poultry farming.
4. Collect Royalty Agreements and draft dummy royalty agreements with
imaginaryfigures.
5. Visit the nearby general insurance company and prepare a report on claim
settlementprocedure.
6. Any other activities, which are relevant to the course.
Reference Books:
1. ICAI Study Materials on Principles & Practice of Accounting, Accounting
andAdvanced Accounting.
2. S. P. Iyengar (2005), Advanced Accounting, Sultan Chand & Sons, Vol. 1.
3. Robert N Anthony, David Hawkins, Kenneth A. Merchant, (2017) Accounting:
Textand Cases, McGraw-Hill Education, 13th Edition.
4. Charles T. Horngren and Donna Philbrick, (2013) Introduction to
FinancialAccounting, Pearson Education, 11th Edition.
5. J. R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper
Backs,New Delhi, 32nd Edition.
1. S. Anil Kumar, V. Rajesh Kumar and B. Mariyappa – Financial Accounting, Himalaya
Publishing House, New Delhi.
6. S. N. Maheshwari, and. S.K. Maheshwari. Financial Accounting. Vikas
PublishingHouse, New Delhi, 6th Edition.
7. B. S. Navi and R. A. Sanadi, Financial Accounting, Shriniketan Publications
8. B. S. Raman (2008), Financial Accounting Vol. I & II, United Publishers &
Distributors
9. Compendium of Statements and Standards of Accounting. The Institute of
CharteredAccountants of India, New Delhi.
Note: Latest edition of text books may be used.
Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: 126BCM01XXXDSC02T
Name of the Course: MANAGEMENT PRINCIPLES AND APPLICATIONS
Course Credits No. of Hours Per Week Total No. of Teaching Hours
4 Credits 4+0+0 56 Hours
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field
work etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
1. Understand and identify the different theories of organisations, which are relevant
inthepresent context.
2. Design and demonstrate the strategic plan for the attainment of organisational goals.
3. Differentiate the different types of authority and chose the best one in the presentcontext.
4. Compare and chose the different types of motivation factors and leadership styles.
5. Choose the best controlling techniques for better productivity of an organisation.
Teachi
Module Syllabus ng
Hours
I INTRODUCTION TO MANAGEMENT: 10
Introduction - Meaning and Importance of Management - Managerial
Functions - Essence of Manager ship - Evolution of the Management
Thoughts: Classical Organizational Theories - Neo-Classical Theories
- Modern Organizational Theories.
II PLANNING: 10
Introduction - Meaning - Nature - Purpose - Types of Plans - Planning
Process; Strategic Planning: Concept – Process - Importance and
Limitations; Environmental Analysis and Diagnosis: Meaning -
Importance and Techniques (SWOT/TOWS/WOTS-UP-BCG Matrix -
Competitor Analysis); Decision Making - Concept-Importance -
Committee and Group Decision Making Process.
III ORGANIZING: 12
Introduction-Meaning-Concept and Process of Organizing – An
Overview-Span of Management - Different Types of Authority (Line,
Staff and Functional)-Decentralization- Delegation of Authority;
Formal and Informal Structure-Principles of Organizing; Network
Organisation Structure
IV STAFFING AND LEADING: 12
Staffing: Introduction, Concept of Staffing -Staffing Process;
Motivation: Concept - Importance-Extrinsic and Intrinsic Motivation-
Major Motivation Theories: Maslow’s Need Hierarchy Theory-
Hertzberg’s Two-Factor Theory-Vroom’s Expectation Theory;
Leadership: Concept- Importance-Major Theories of Leadership
(Likert’s Scale Theory, Blake and Mouten’s Managerial Grid Theory,
House’s Path Goal Theory, Fred Fielder’s Situational Leadership),
Transactional Leadership, Transformational Leadership, Transforming
Leadership; Communication: Concept - Purpose-Process - Oral and
Written
Communication- Formal and Informal Communication Networks -
Barriers to Communication-Overcoming Barriers to Communication.
V CONTROLLING AND COORDINATION: 12
Control: Concept-Process-Limitations-Principles of Effective Control-
Major Techniques of Control – Ratio Analysis, ROI, Budgetary

Skill Developments Activities:


 Collect the photographs and bio-data of any three leading contributors
ofmanagementthoughts.
 Visit any business organisation and collect the information on types of planning
adopted by them.
 Visit any business organisation and collect different types of authority followed
andalso the draw the organizational structure.
 Analyse the leadership styles of any select five companies of different sectors.
 Visit any manufacturing firm and identify the controlling system followed.
7. Any other activities, which are relevant to the course.
Reference Books:
1. Harold Koontz and Heinz Weihrich (2017), Essentials of Management: An
International and Leadership Perspective, McGraw Hill Education, 10th Edition.
2. Stephen P Robbins and Madhushree Nanda Agrawal (2009), Fundamentals of
Management: Essential Concepts and Applications, Pearson Education, 6th Edition.
3. James H. Donnelly, (1990) Fundamentals of Management, Pearson Education,
7thEdition.
4. B. P. Singh and A. K. Singh (2002), Essentials of Management, Excel Books
5. P C Tripathi & P N Reddy (2005), Principles of Management, TMH
Publications,3rd Edition.
6. Koontz Harold (2004), Essentials of Management, Tata McGraw Hill.
Note: Latest edition of text books may be used.
Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: 126BCM01XXXDSC03T
Name of the Course: PRINCIPLES OF MARKETING
Course Credits No. of Hours Per Week Total No. of Teaching Hours
4 Credits 4+0+0 56 Hours
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field
work etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
1. Understand the basic concepts of marketing and asses the marketing environment.
2. Analyse the consumer behaviour in the present scenario and marketing segmentation.
3. Discover the new product development & identify the factors affecting the
price of aproduct in the present context.
4. Judge the impact of promotional techniques on the customers & importance of
channelsof distribution.
5. Outline the recent developments in the field of marketing.
Teachi
Module Syllabus ng
Hours
I INTRODUCTION TO MARKETING: 12
Introduction - Nature – Scope - Importance of Marketing; Concepts &
Approaches of Marketing: Need-Want-Demand-Customer Value-
Customer Creation; Evolution of Marketing; Selling Vs Marketing;
Marketing Environment: Concept – Importance - Micro and Macro
Environment - Marketing Management – Meaning - Importance.
II CONSUMER BEHAVIOUR & MARKET SEGMENTATION: 12
Consumer Behaviour: Nature and Importance-Consumer Buying
Decision Process; Factors Influencing Consumer Buying Behaviour;
Market Segmentation: Concept, Importance and Bases; Target Market
Selection-Positioning Concept - Importance and Bases; Product
Differentiation Vs. Market Segmentation. Marketing Mix: Product-
Price- Place & Promotion.
III PRODUCT AND PRICING: 12
Product: Concept and Importance - Product Classifications-Concept of
Product Mix; Branding-Packaging and Labeling; Product - Support
Services; Product Life Cycle; New Product Development Process;
Consumer adoption Process - Pricing: Significance - Factors affecting
Price of a Product - Pricing Policies and Strategies.
IV PROMOTION AND DISTRIBUTION: 12
Promotion: Nature and Importance of Promotion; Communication
Process; Types of Promotion: Advertising, Personal Selling, Public
Relations & Sales Promotion, and Their Distinctive Characteristics;
Promotion Mix and Factors Affecting Promotion Mix Decisions.
Distribution Channels and Physical Distribution: Channels of
Distribution - Meaning and Importance; Types of Distribution
Channels; Functions of Middle Man; Factors affecting choice of
Distribution Channel; Wholesaling and Retailing; Types of Retailers;
E-Retailing, Physical
Distribution.
V RECENT DEVELOPMENTS IN MARKETING: 08
Social Marketing - Online Marketing - Direct Marketing – Services
Marketing - Green Marketing, Rural Marketing; Consumerism,
Search Engine Marketing - Mobile Marketing - Marketing
Analytics – Social Media Marketing - Email Marketing - Live Video
Streaming Marketing - Network Marketing, - Any other recent
developments in Marketing.
Skill Developments Activities:
 Analyse the marketing environment of your locality and identify need, wants &
purchasing power of customers.
 Collect consumer behaviour towards home appliances in your locality.
 Visit any organisation and collect the information towards pricing of the products.
 Visit any wholesalers/Retailers; collect the role of them in marketing.
 Identify the recent developments in the field of marketing.
 Any other activities, which are relevant to the course.
Reference Books:
1. Philip Kotler (2015), Principles of Marketing. 13th edition. Pearson Education.
2. Saxena Rajan, (2017) Marketing Management, Tata McGraw-Hill Publishing
CompanyLtd., New Delhi. Fifth Edition.
3. Kumar Arun & Meenakshi N (2016), Marketing Management, Vikas Publishing
House Pvt. Ltd., New Delhi. Third Edition
4. Panda Tapan (2008), Marketing Management, Excel books, New Delhi, Second
Edition.
5. Michael, J. Etzel, Bruce J. Walker, William J Stanton and Ajay Pandit.
Marketing:Concepts and Cases. (Special Indian Edition)., McGraw Hill Education
6. William D. Perreault, and McCarthy, E. Jerome., Basic Marketing. Pearson
Education.
7. Majaro, Simon. The Essence of Marketing. Pearson Education, New Delhi.
8. Iacobucci and Kapoor, Marketing Management: A South Asian Perspective.
CengageLearning.
9. Chhabra, T.N., and S. K. Grover. Marketing Management. Fourth Edition.
Note: Latest edition of text books may be used.
1.
Details of AECC Language-II Offered by Various Stream that the
Commerce Students can be Opt any one among the Following
Subjects

Sl. Department Category Course Code Title


No.
1 English AECC-II 126BCM01LANAEC02T English
2 Hindi AECC-II 126BCM01LANAEC03T Hindi

3 Marathi AECC-II 126BCM01LANAEC04T Marathi

4 L-II Urdu AECC-II 126BCM01LANAEC05T Urdu

5 Arabic AECC-II 126BCM01LANAEC06T Arabic

6 Sanskrit AECC-II 126BCM01LANAEC07T Sanskrit


Ability Enhancement Compulsory Course

Language – II
Name of the Program: Bachelor of Commerce (B.Com)
Course Code: 126BCM01LANAEC02T
Course Name: ENGLISH
Course Credits No. of Hours per Week Total No. of
Teaching Hours
3 Credits 3+1+0 60
Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar
& field work etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
1. Acquire the LSRW (Listening, Speaking, Reading, and Writing) skills.
2. Learn to appreciate literary texts.
3. Obtain the knowledge of literary devices and genres.
4. Acquire the skills of creativity to express one’s experiences.
5. Know how to use digital learning tools.
6. Be aware of their social responsibilities.
7. Develop critical thinking skills.
8. Develop gender sensitivity
9. Increase reading speed, analytical skills and develop presentation skills.
10. Become employable with requisite professional skills, ethics and values
Module Syllabus Suggested Teaching
Pedagogy Hours
I 1. Ritesh Agarwal – Karan Lectures 15
2. My Lost Doller – Stephen Leacock Tutorials
3. How Economic Growth has Become Anti- Group
Life - Vandana Shiva Discussion
II 1. Vachana 820 (Speaking of Shiva ) by A. K. Lectures 09
Ramanujan Tutorials
2. Punishment in Kindergarten - Kamala Das Group
3. On Killing a Tree - Gieve Patel Discussion
III Introducing One self, Introducing others, Lectures 16
Requests, Offering help, Congratulating, Tutorials
Enquiries, Seeking permission Giving Group
instructions to do a task Discussion
Role Play
IV 1. Word class (Nouns, Adjectives, Verbs, and Lectures 20
Adverbs) Tutorials
2. Use of Articles Group
3. Use of Prepositions (Place, Time, Position) Discussion
4. Asking Yes/No Questions,
5. Asking Wh Questions
6. Using Indirect Questions for Polite English
7. Asking Tag Questions: for affirmation
8. Asking Negative Questions: for
Confirmation.
Recommended Learning Resources
1. Vijay F Nagannawar and S. B. Biradar ed. New Horizon, Textbook prescribed for B. A.
and BSW Programme under CBCS, Rani Channamma University, Belagavi, 2021.
2. Vijay F Nagannawar and S. B. Biradar ed English Stars, Textbook prescribed for B.Com
and BBA Programme under CBCS, Rani Channamma University, Belagavi, 2021.
3. Dr. S. B. Biradar and Prof. Vijay F Nagannawar ed. English Gems, Textbook prescribed
for B. Sc. and BCA Programme under CBCS, Rani Channamma University, Belagavi,
2021.
4. Quirk Randolph, Sidney Greenbaum, Geoffrey Leech &Jan Svartvik. A Comprehensive
Grammar of the English Language General Grammar. Longman.
5. Herring, Peter. Complete English Grammar Rules. Create space Independent Pub,
California, 2016. 6. Jain Charul, Pradyumnasinh Raj & Yunus Karbharj. English Skills for
Academic Purposes. Macmillan Education. London, 2017
http://orelt.col.org/module/unit/4-grammar-improving-composition-skills
https://www.academia.edu/26724441/A_Concise_Grammar_for_English_Language_Teachers.
https://www.efluniversity.ac.in/EnglishPro.php
https://www.britishcouncil.in/.
Name of the Program: Bachelor of Commerce (B.Com)
Course Code: 126BCM01LANAEC03T
Hindi (AECC) - Course Name: Collection of Prose + Grammar
Course Code: 126BCM01LANAEC05T
Syllabus of B.Com. Ability Enhancement Compulsory Course
(AECC: Language-II)
Course Code: 126BCM01LANAEC06T
Syllabus of B.Com. Ability Enhancement Compulsory Course
(AECC-Language II)
Year I Course Code: 126BCM01LANAEC07T Credit 3
Title of the subject/Discipline: ARABIC
Sem. I Corse Code: AECC-1- ARABIC (B.Com) Total 64
Corse Title: Discipline: ‫ثر‬-------‫ديم الن‬-------‫الق‬، ‫عر‬---- ---‫د الش‬ ‫ )الجدي‬An Hours
Nasrul Qadeem, Ashsherul Jadeed)
‫ ٍدذرأتاد يخراراخ األدب نس˚ذا ˚ٌ تذر‬،‫ يجهص اشاعد انع هىو‬،ٌ˚ ‫ ا‬:Text

Formative Assessment Marks: Summative Assessment Duration of ESA: 4 Hrs


40 Marks: 60

Outcomes 1. Brief Knowledge about Arabic Language


: 2. Brief Knowledge about Arabic Literature
3. Learn and Grasp the Essence of Arabic poetry, prose, Stories, Short
Stories and Novels.
4. Communication in Arabic Language
5. Development of Translation Skills

Unit No. Course Content Suggested Pedagogy Hours


U/P/L

I Unit ‫ى‬
ُ ُ´ ‫ لب‬،‫أ يب ان غ ب ئم فال ُرهش‬ i) Lecture method, ii) 12
،‫اأ لع ذ‬ Assignments, iii) Individual
and Group
‫خ ان‬
Presentations and activities
‫ ُُهذ‬،‫„ُف شا‬ iv) Virtual Mode v) Power
ُُ Point
‫خب د عخ أ و ص ب ف‬ Presentation
II Unit ‫ عى سح‬،‫عىسح ان „ُم ب يخ‬ 30
‫ا ن ضذى‬
III Unit ‫ أ ´ُ شىدح‬،‫ ا نك زبة‬،‫بئش‬ 30
‫ أ ´ُ شىد ح‬،‫ ا نع هى‬،‫ان „ُع ذ‬
‫ا نص ج ب ح‬
IV Unit ُ ‫ا ن فصم األول )ا ن ع صش ا ن جب هه‬ 30
◌´ ‫(وا نض ب‬
V Unit ،‫ ان ُج زذأ وا ن خ جش‬،‫ض ب ئش‬
ُ 30
‫ ا نزع ُشف‬،‫اعى اإل شب سح‬
‫وا ن‬
‫ُُز „ُكش‬
Recommended Learning Resources

Print -1 ‫ٌٌٍكرا ٌ ىي ◌فذح األدب نى ٌٍدذ انس ي ا‬


Resources -2 ‫انقرآ˚ انك ˚ٌرى‬
ٌ
Digital 1. http://www.almaany.com
Resources 2. http://naseemalsham.com
3. http://m.marefa.org
Ability Enhancement Compulsory Language Courses
I Semester - BA/BSW/BSc/BCOM./BBA/BCA/CCJ
(AECC: Language-II)
Course Code: 126BCM01LANAEC04T

Title: Sanskrit Poetry, Grammar and Comprehension


Semester Ability Enhancement compulsory course(L+T) Marks Credits

I a. Introduction to Classical Sanskrit Poetry 45 3


b. Selected Portion of a Sanskrit Poetic composition
Valmiki Ramayana, Balakanda Sarga-I

a. Simple Sanskrit Sentence formation 15


b. Swarasandhi
c. Comprehension in Sanskrit

Continuous Evaluation: Attendance, Assignment, 40


Internal Test, Creative Writing, Conversation in
Sanskrit

Total 100 3
Skill Enhancement Course-1
Name of the Program: Bachelor of Commerce (B.Com)
Course Code: 126COM01XXXSEC01T
Name of the Course: DIGITAL FLUENCY
Course Credits No. of Hours per Week Total No. of Teaching Hours
2 Credits 1+0+2 45 Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar &
field work etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
1. To perform and get knowledge about applications, virtual learning and internet fundamentals.
2. Develop holistically by learning essential skills such as effective communication, problem-
solving, design thinking, and teamwork.
Module Syllabus Teaching
Hours
I Introduction to Computer and Emerging Technology: An Overview 05
of Computer, Block Diagram of Computer, Evolution and Generations
of Computers, Software and its types, Operating Systems, types of
operating systems, major functions of the operating systems.
Introduction to emerging technologies and its applications- Artificial
Intelligence, IoT, Cloud Computing, Machine learning, Big Data.
II Office Automation Tools and Google Apps : 05
Office automation tools: MS-Word, MS-Excel and MS-Power
point,creating an email-ID, working with e-mail, addressing with cc and
bcc, Working with Google Apps: Google forms: Creating and analysis
of response, Google Docs – creating Google Docs and posting, Google
Sheets- Creating and Editing, Google Drive- uploading and sharing of
files and folders, working with Google Meet.
III E-learning, E-commerce and Security Aspects: 05
E-learning -Introduction to e-learning platforms such as Swayam and
MOOC. E-Commence: Basic Web Commerce Concept, E- payment
methods: E-cash Payment System, Credit Payment System, Types of
Electronic Payment Systems: Credit Card • Debit Card • Smart Card • E-
Money •Electronic Fund Transfer (EFT). Cyber Security: Threats and
Prevention, Viruses and its types, Antivirus, HTTP vs HTTPS,
Firewall, Cookies, Hackers and Crackers.
Laboratory Activities (Perform the following assignments): 30
• Identifying the configuration and version of a computer system
(PC), laptop, and a mobile phone.
• Observing files on OS booting
• Finding the background and foreground processes on Task
manager. • Translating Kannada word into English in Google
embedded with AI. • Use Google assistant on any android
smartphone to dictate commands and to launch apps
• Downloading your e-aadhar.
• Creating resume in Word processor.
• Creating powerpoint presentation for your college introduction
and apply transitions and animations.
• Create your marksheet in Microsoft Excel.
• Simple computation using spread sheet.
• Create an email-ID and sending and forwarding.
• Attaching files and downloading files in email.
• Creating a Google form and send it to Ten users.
• Scheduling a virtual meet and invite peoples to join the
Google meet. • Creating a hotspot from a mobile phone, and
allowing others to use the hotspot.
• Sign in and create account e-learning platforms such as
Swayam and MOOC.
• Creating an account in the railway reservation website, IRCTC, and
findingtrains from Belagavi to Bangalore.
• Demo of online order placing for book using
flipkart/ amazon, etc. • Install any antivirus app in
your mobile and scan.
• Demonstrate unsecured (HTTP) and secured (HTTPS) websites.
Text Books:
1. Fundamentals of computers - V. Rajaraman - Prentice- Hall of India.
2. Computer Fundamentals - P. K. Sinha Publisher: BPB Publications.
Reference Links:
• Digital 101 Course offered by Future Skill Prime Platform
https://learn.futureskillsprime.in/
• Operating Systems:
https://ftms.edu.my/v2/wpcontent/uploads/2019/02/csca0101_ch06.pdf
• Nine Dots in Google.com
• Gmail Creating links:
https://clubrunner.blob.core.windows.net/00000000961/en-ca/files/homepage/how-to-
create a-gmail-account/HowtoCreateaGmailAccount.pdf
• Google Forms: https://pdst.ie/sites/default/files/Google%20Drive_1.pdf
• Google Meet: https://edvance.hawaii.hawaii.edu/wp-content/uploads/Google-Meet
Tutorial-Getting-Started-and-Recording-a-Lecture.pdf
• Swayam: https://www.aicte-india.org/bureaus/swayam
• Security Aspects - https://ncert.nic.in/textbook/pdf/lecs112.pdf
• E-Commence: http://www.aagasc.edu.in/cs/msccs/ECommerce%20Unit%201.pdf
• E- payment methods:
http://www.dspmuranchi.ac.in/pdf/Blog/e%20business%20UnitIII,%20%202020.pdf
VBC: Value Based Courses
Name of the Program: Bachelor of Commerce (B.Com)
Course Code: 126COM01XXXVBC01B
Name of the Course: Yoga and Sports (Physical Education)
Course Credits No. of Hours per Week Total No. of Teaching Hours
1 Credits 0+0+2 28 Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar &
field work etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
1.
Module Syllabus Teaching
Hours
Unit1:-Physical Education 28

 General & Specific warm up exercises


 Recreation Games and Fitness
 Any1Major Game and one minor game (A student
canchooseany 1 major game based on the availability of
facilities in thecollege, if not any two minor games.)
Unit2:-Yoga

 Shitalikarna Vyayama
 Suryanamaskara (Compulsory)
 Basic Set of Yoga Asanas
 Basic Set of Pranayama & Meditation
References:
1. Russell,R.P.(1994).Health and Fitness Through Physical
Education. USA:Human Kinetics.
2. Uppal,A.K.(1992).Physical Fitness. New Delhi: Friends Publication.
3. Nagendra,H.R.&Nagarathna,R.(2002).Samagra Yoga Chikitse.
Bengaluru:SwamiVivekanandaYoga Prakasana.
4. Kumar,Ajith.(1984)Yoga Pravesha. Bengaluru: Rashtrothanna Prakashana.
D.MJyoti,YogaandPhysicalActivities(2015)lulu.com3101,Hillsborough,NC2 7609,United
State

Formative Assessment
K2Assessment type Weightage in Marks

Practicals Internal Assessment- 25

Total 25 Marks
Name of the Program: Bachelor of Commerce (B.Com)
Course Code: 126COM01XXXVBC02T
Name of the Course: Health and Wellness
Course Credits No. of Hours per Week Total No. of Teaching Hours
1 Credits 0+0+4 28 Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Outcomes: On successful completion of the course, the Students will be able to

Module Syllabus Teaching


Hours
Unit1:-Introduction 28
1. Meaning, Definition and dimensions of Health andWellness.
2. Factors affecting Fitness and Wellness
3. Role of Fitness in maintaining Health and Wellness
4. Importance of Health Education and Wellness
Unit2:-Methods to Maintain Health and Wellness
1. Role of Physical Activities and Recreational Games forHealth and Wellness
2. Role of Yoga asanas and Meditation in maintaining Healthand Wellness
3. Nutrition for Health & Wellness
Unit3:-Anxiety, Stress and Aging
1. Meaning of Anxiety, Stress and Aging
2. Types and Causes of Stress
3. Stress relief through Exercise and Yoga
References
 AAPHERD “Health related Physical Fitness Test Manual.”1980Published by Association
drive Reston Virginia
 Bucher.C.A (1979) foundation of Physical Education (5thedition MissouriCVM osby Co.)
 Puri.k. Chandra S.S (2005)“Health and Physical Education ”New Delhi:Surjeet Publication
 Thomas D Fahey and others. Fit and well:6th Edition New York:Mc GrawHill Publishers,
2005
 Dixit Suresh (2006) Swasthya Shiksha sports Publications Delhi.
 Uppal AK & Gautam GP (2008) Health and Physical Education. FriendsPublication New
Delhi
 Pinto John and Roshan Kumar (2021) “Introduction to Physical
Education”, LouisPublication. Mangalor
 Shanti KY(1987)“The Science of Yogic Breathier” (Pranayama) DBBombay
 Ziegler EF (2007) “An Introduction to Sports and Physical Education”Philosophy Delh
 Pinto John and Ramachandra K (2021) Kannada Version “DahikaSikshanada Parichaya”
Louis publications.Mangalore
OEC Offered by Department of Commerce
OEC Offered by Dept. of Commerce to be Opted by other than Commerce Students
Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: 126BCM01XXXOEC01T
Name of the Course: 1. ENTREPRENEURSHIP DEVELOPMENT
Course Credits No. of Hours Per Week Total No. of Teaching Hours
3 Credits 3+0+0 42 Hours
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field
work etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
1. Analyze the problems and challenges of entrepreneurs
2. Understand the various institutions involved in entrepreneurship development
3. Have broad idea of entrepreneurship stimulation.
4. Understand the various schemes available for rural entrepreneurship.
5. Know the government support available to entrepreneurship activities.
Teachi
Module Syllabus ng
Hours
I INTRODUCTION TO ENTREPRENEURSHIP: 08
Evolution of Entrepreneurship - Introduction to the concept of
Entrepreneurs - Entrepreneurship and Enterprise - Reasons for growth of
Entrepreneurship - Characteristics and Classification of Entrepreneurs -
Intrapreneurs - Women Entrepreneurs - Problems and Challenges;
Competency requirement for entrepreneurs.
II ENTREPRENEURSHIP DEVELOPMENT: 10
Concept - Objectives - Process - EDP in India - Problems and measures -
Institutions involved in Entrepreneurship Development - NIESBUD -
TCOs - CEDOK - SFCs and KVIC
III ENTREPRENEURSHIP STIMULATION: 08
Concept - Public and private system of stimulation - Support and
sustainability of entrepreneurship –Requirement - Availability and access
to finance - Marketing assistance – Technology and industrial
accommodation - Role of industries/entrepreneur’s associations and self-
help groups - Business incubators - Concept - Role and functions -
Angel investors - Venture capital and private equity fund.
IV RURAL ENTREPRENEURSHIP: 08
Concept - Rural Entrepreneurial Environment - Problems of Rural
Entrepreneurs - Schemes for Rural Entrepreneurship Development -
TRYSEM - DOWCRA - Stories of successful Entrepreneurs - Ratan Tata
-Dhirubai Ambani - Narayan Murthy - Azim Premji - Laxmipathi Mittal.
V GOVERNMENT SUPPORT FOR ENTREPRENEURSHIP: 08
Start-up India - Make in India - Atal Innovation Mission (AIM) - Support
to Training and Employment Programme (STEP) - Jan Dhan - Aadhaar -
Mobile (JAM) - Digital India - Trade Related Entrepreneurship Assistance
and Development (TREAD) - Pradhan Mantri Kausalya Vikas Yojana
(PMKVY) - National Skill Development Mission (NSDM). (Concepts
only)

Skill Developments Activities:


 Visit to small-scale industry and prepare a SWOC analysis report.
 Draft the success stories of business entrepreneurs in your region.
 List out at least ten successful entrepreneurs in Karnataka.
 List out the problems of rural entrepreneurs
 List out the government support schemes for the entrepreneurship.
Reference Books:
1. Tandon B.C: Environment and Entrepreneur; Chugh Publications, Allahabad.
2. Siner A David: Entrepreneurial Mega books; John Wiley and Sons, NewYork.
3. Srivastava S. B: A Practical Guide to Industrial Entrepreneurs; S. Chand, New Delhi.
4. Prasanna Chandra: Project Preparation, Appraisal, Implementation; TMH, New Delhi
5. Kuratko and Rao, Entrepreneurship: A South Asian Perspective, Cengage Learning.
6. Robert Hisrich, Michael Peters, Dean Shepherd, Entrepreneurship, McGraw-Hill Education.
7. Desai, Vasant. Dynamics of Entrepreneurial Development and Management.
Mumbai,Himalaya Publishing House.
8. Dollinger, Mare J. Entrepreneurship: Strategies and Resources. Illinois, Irwin.
9. Holt, David H. Entrepreneurship: New Venture Creation. Prentice-Hall of India, New Delhi.
10. Singh, Nagendra P. Emerging Trends in Entrepreneurship Development. New Delhi
11. S. S. Khanka, Entrepreneurial Development, S. Chand & Co, Delhi.
12. Hifrich, Manimala, Peters & Shepherd, Entrepreneurship, McGraw-Hill
13. Kumar Arya, Entrepreneurship, Pearson
14. Bamford and Bruton, Entrepreneurship, McGraw Hill
Note: Latest edition of textbooks may be used
Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: 126BCM01XXXOEC02T
Name of the Course: 2. ACCOUNTING FOR EVERYONE
Course Credits No. of Hours Per Week Total No. of Teaching Hours
3 Credits 3+0+0 42 Hours
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field
work etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
6. Analyze the problems and challenges of entrepreneurs
7. Understand the various institutions involved in entrepreneurship development
8. Have broad idea of entrepreneurship stimulation.
9. Understand the various schemes available for rural entrepreneurship.
10. Know the government support available to entrepreneurship activities.
Teachi
Module Syllabus ng
Hours
I INTRODUCTION TO ACCOUNTING: 08
Meaning - Importance and Need - Its objectives and relevance to
business establishments and other organizations, and individuals -
Accounting information: meaning - users and utilities - sources of
accounting information - Some Basic Terms – Transaction – Account
– Asset – Liability – Capital - Expenditure & Expense – Income –
Revenue – Gain – Profit – Surplus – Loss – Deficit - Debit – Credit
- Accounting Year - Financial Year.
II TRANSACTIONS AND RECORDING OF TRANSACTIONS: 08
Features of recordable transactions and events - Basis of recording –
vouchers and another basis - Recording of transactions: Personal
account - Real Account and Nominal Account; Rules for Debit and
Credit; Double Entry System - journalizing transactions; Preparation
of Ledger - Cash Book including bank transactions. (Simple Problems)
III PREPARATION OF FINANCIAL STATEMENTS: 10
Fundamental Accounting Equation; Concept of revenue and Capital;
Preparation of financial statements. (Simple problems)
IV COMPANY ACCOUNTS: 08
Explanation of certain terms – Public Limited Company, Private
Limited Company - Share - Share Capital - Shareholder - Board of
Directors - Stock Exchange - Listed Company - Share Price - Sensex –
BSE - NSE; Annual report etc. Contents and disclosures in Annual
Report - Company Balance Sheet and Statement of Profit and Loss -
Content Analysis based on annual report including textual analysis.
V MANAGEMENT REPORTS: 08
Reports on Management Review and Governance; Report of
Board of Directors - Management discussion analysis - Annual
Report on CSR – Business responsibility report – Corporate
governance report – Secretarial audit report.
Skill Developments Activities:
 Download annual reports of business organisations from the websites and go
through the contents of the annual report and present the salient features of the
annual report using some ratios and content analysis including textual analysis.
 Prepare accounting equation by collecting necessary data from medium sized firm.
 Prepare financial statements collecting necessary data from small business firms.
 Collect the management reports of any large scale organisation and analyse the same.
 Any other activities, which are relevant to the course.
Reference Books:
1. Hatfield, L. (2019). Accounting Basics. Amazon Digital Services LLC.
2. Horngren, C. T., Sundem, G. L., Elliott, J. A., & Philbrick, D. (2013).
Introduction toFinancial Accounting. London: Pearson Education.
3. Siddiqui, S. A. (2008). Book Keeping & Accountancy. New Delhi: Laxmi
PublicationsPvt. Ltd.
4. Sehgal, D. (2014). Financial Accounting. New Delhi: Vikas Publishing House
Pvt.Ltd.
5. Tulsian, P. C. (2007). Financial Accounting. New Delhi: Tata McGraw Hill
PublishingCo.Ltd.
6. Mukharji, A., & Hanif, M. (2015). Financial Accounting. New Delhi: Tata
McGrawHill Publishing Co. Ltd.
7. Maheshwari, S. N. & Maheshwari, S. K. (2018). Financial Accounting. New
Delhi:Vikas Publishing House Pvt. Ltd.
8. Khan, M.Y. and Jain, P.K. Management Accounting. McGraw Hill Education.
9. Arora, M.N. Management Accounting, Vikas Publishing House, New Delhi
Note: Latest edition of text books may be used.
SEMESTER – II
Name of the Program: Bachelor of Commerce (B.Com)
Course Code: 126BCM02XXXDSC04T
Name of the Course: ADVANCED FINANCIAL ACCOUNTING
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 3+0+2 56 Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar &
field work etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
3. Learn various methods of accounting for hire purchase transactions.
4. Deal with the inter-departmental transfers and their accounting treatment.
5. Demonstrate various accounting treatments for dependent & independent branches.
6. Prepare financial statements from incomplete records.
Module Syllabus Teaching
Hours
I CONSIGNMENT ACCOUNTS: 10
Meaning of Consignment and Important Terms Used in
Consignment. Valuation of Stock, Normal Loss, Abnormal Loss;
Problems Relating to Consignment in the Books of Consignor
and Consignee, Cost-Price Method and Invoice-Price Method –
(Theory and Practical Problems.)
II BRANCH ACCOUNTS: 10
Dependent Branches: Features - Books of Accounts -
Methods of Accounting of Dependent Branches: Debtors
System, Stock and Debtors(Cost price & Invoice Price)
III HIRE PURCHASE ACCOUNTING: 12
Hire Purchase System: Features – Accounting Treatment in the
Books of Hire Purchaser and Hire Vendor - and Practical
Problems. (Excluding Repossession).
IV PARTNERSHIP: LLP 12
The Concept of Limited Liability Partnership: Meaning –
Objectives Features – Merits in Conversion of Joint Stock
Companies into Ltd. Liability Partnership.
V COOPERATIVE SOCIETY ACCOUNTING: 12
Introduction - Need - Registration, Types of Societies, Books of
Accounts to be Maintained, Accounting Standards Applicable,
Types of Audit, and Provisions of Co-op Societies Act. (Theory
only)
Skill Developments Activities:
 Collect the copy of consignment and analyze the different books maintained
 Visit a branch, prepare the report on the method of their accounting
 Visit a nearby industry and study the process for hire purchase system of their
installations
 Draft the accounting procedure of conversion of partnership into joint stock company
 Visit a nearby cooperative society, list out the books maintained and accounting
standardsapplicable to them.
 Any other activities, which are relevant to the course.
Reference Books:
1. ICAI Study Materials on Principles & Practice of Accounting, Accounting and
AdvancedAccounting.
2. SP Iyengar (2005), Advanced Accounting, Sultan Chand & Sons, Vol. 1.
3. Robert N Anthony, David Hawkins, Kenneth A. Merchant, (2017) Accounting:
Text andCases, McGraw-Hill Education, 13th Edition.
4. Charles T. Horngren and Donna Philbrick, (2013) Introduction to Financial
Accounting, Pearson Education, 11th Edition.
5. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper
Backs, New Delhi, 32nd Edition.
6. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas
PublishingHouse, New Delhi, 6th Edition.
7. B.S. Raman (2008), Financial Accounting Vol. I & II, United Publishers &
Distributors
8. Compendium of Statements and Standards of Accounting. The Institute of
CharteredAccountants of India, New Delhi.
Note: Latest edition of text books may be used.
Name of the Program: Bachelor of Commerce (B.Com)
Course Code: 126BCM02XXXDSE05T
Name of the Course: BUSINESS MATHEMATICS
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4+0+0 56 Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
1. Understand the number system and indices applications in solving basic
businessproblems.
2. Apply concept of commercial arithmetic concepts to solve business problems.
3. Make use of theory of equation in solving the business problems in the
Present context.
4. Understand and apply the concepts of Set Theory, Permutations & Combinations
andMatrices solving business problems.
5. Apply measurement of solids in solving simple business problems.
Module Syllabus Teaching
Hours
I NUMBER SYSTEM AND INDICES: 12
Introduction - Meaning - Natural Numbers - Even & Odd
Numbers - Prime, Rational Number and its Features &
Irrational Numbers - Simple Problems on Finding Sum of
Natural, Odd and Even numbers- HCF and LCM - Problems
thereon; Indices - Introduction - Laws of Indices, Application
of laws for Simplification, Simple problems.
II COMMERCIAL MATHEMATICS: 10
Introduction - Meaning of Simple and Compound Interest
and Problems thereon – Annuities - Types & Problems on
Present and Future Value of Annuity; Ratios and Proportions
- Meaning and Problems thereon - Problems on Speed - Time
and Work.
III THEORY OF EQUATION: 12
Introduction – Meaning - Types of Equations – Simple or Linear
Equations and Simultaneous Equations (only two variables),
Elimination and Substitution Methods only. Quadratic Equation -
Factorization and Formula Method (ax² + bx + c = 0 form only).
Simple problems-Application of equations to business.
IV SET THEORY, PERMUTATIONS & COMBINATIONS: 12
Introduction - Meaning & Types of Sets - Laws of Sets -
Venn Diagram –Problems thereon; Meaning and problems on
Permutations and Combinations.
V MATRICES AND DETERMINANTS: 10
Meaning – Types – Operation on Matrices – Additions –
Subtractions and Multiplication of two Matrices – Transpose –
Determinants – Minor of an Element – Co-factor of an Element –
Inverse – Crammer’s Rule in two Variables – Problems
Skill Developments Activities:
 Show the number of ways in which your telephone number can be arranged to get
 Visit any Commercial Bank in your area and collect the information about types
ofloansand the rates of interest on loans.
 Use Matrix principles to implement food requirement and protein for two families.
 Measure your classroom with the help of a tape and find the cost of the carpet
forthefloor area of the classroom.
 Any other activities, which are relevant to the course.
Reference Books:
1. Saha and Rama Rao, Business Mathematics, HPH.
2. S.N.Dorairaj, Business Mathematics, United Publication.
3. R. Gupta, Mathematics for Cost Accountants.
4. S. P. Gupta, Business Mathematics.
5. Madappa and Sridhara Rao, Business Mathematics.
6. Padmalochana Hazarika, Business Mathematics.
7. Dr.B.H.Suresh, Quantitative Techniques, Chetana Book House.
8. Dr. Padmalochan Hazarika, A Textbook of Business Mathematics, S.
Chand, NewDelhi, No. 4, 2016.
9. A. P. Verma, Business Mathematics, Asian Books Private Limited, New
Delhi, No. 3,January 2007.
10. D. C. Sancheti & V. K. Kapoor, Business Mathematics, S. Chand, New Delhi, 2014
11. A Lenin Jothi, Financial Mathematics, Himalaya Publications, Mumbai, No. 1,
2009.
12. B. M. Aggarwal, Business Mathematics, Ane Books Pvt. Ltd., No. 5, 2015
Note: Latest edition of text books may be used.
Name of the Program: Bachelor of Commerce (B.Com)
Course Code: 126BCM02XXXDSE06T
Name of the Course: CORPORATE ADMINISTRATION
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4+0+0 56 Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
1. Understand the framework of Companies Act of 2013 and different kind of
companies.
2. Identify the stages and documents involved in the formation of companies in India.
3. Analyze the role, responsibilities and functions of Key management Personnel
inCorporate Administration.
4. Examine the procedure involved in the corporate meeting and the role of
company secretary in the meeting.
5. Evaluate the role of liquidator in the process of winding up of the company.
Module Syllabus Teaching
Hours
I INTRODUCTION TO COMPANY: 12
Introduction - Meaning and Definition - Features - Highlights
of Companies Act 2013 - Kinds of Companies – One Person
Company - Private Company-Public Company - Company
limited by Guarantee- Company limited by Shares - Holding
Company- Subsidiary Company - Government Company -
Associate Company- Small Company – Foreign Company-
Global Company-Body Corporate-Listed Company.
II FORMATION OF COMPANIES: 12
Introduction - Promotion Stage: Meaning of Promoter,
Position of Promoter & Functions of Promoter, Incorporation
Stage: Meaning & contents of Memorandum of Association &
Articles of Association, Distinction between Memorandum of
Association and Articles of Association, Certificate of
Incorporation, Subscription Stage – Meaning & contents of
Prospectus, Statement in lieu of Prospects and Book Building,
Commencement Stage - Document to be filed, e-filing,
Register of Companies - Certificate of Commencement of
Business; Formation of Global Companies: Meaning – Types
– Features - Legal Formalities – Administration.
III COMPANY ADMINISTRATION: 12
Introduction - Key Managerial Personnel – Managing Director
- Whole time Directors - the Companies Secretary, Chief
Financial Officer - Resident Director, Independent Director,
Auditors - Appointment - Powers - Duties & Responsibilities.
Managing Director - Appointment - Powers - Duties &
Responsibilities - Audit Committee - CSR Committee
- Company Secretary - Meaning - Types - Qualification -
Appointment - Position - Rights - Duties - Liabilities &
Removal or dismissal.
IV CORPORATE MEETINGS: 10
Introduction - Corporate meetings: types – Importance -
Distinction; Resolutions: Types -Distinction; Requisites of a
valid meeting - Notice - Quorum - Proxies - Voting -
Registration of resolutions; Role of a Company secretary in
convening the meetings.
V WINDING UP: 10
Introduction - Meaning - Modes of Winding up – Consequence
ofWinding up - Official Liquidator - Role & Responsibilities
of Liquidator - Defunct Company - Insolvency Code.
Skill Developments Activities:
 Collect the Companies Act 2013 from the Ministry of Corporate Affairs
website andprepare the highlights of the same.
 Visit any Registrar of the companies; find out the procedure involved in the
formationof the companies.
 Visit any Company and discuss with Directors of the same on role and
responsibilitiesand prepare report on the same.
 Collect the copy of notice of the Meeting and Resolutions, Prepare the
dummy copy ofNotice and resolutions.
 Contact any official liquidator of an organization and discuss the procedure
involved onthe same and prepare report.
 Any other activities, which are relevant to the course.
Reference Books:
1. S.N Maheshwari, Elements of Corporate Law, HPH.
2. Balchandran, Business Law for Management, HPH
3. Dr. P.N. Reddy and H.R. Appanaiah, Essentials of Company Law and
SecretarialPractice, HPH.
4. K. Venkataramana, Corporate Administration, SHBP.
5. N.D. Kapoor: Company Law and Secretarial Practice, Sultan Chand.
6. M.C. Bhandari, Guide to Company Law Procedures, Wadhwa Publication.
7. S.C. Kuchal, Company Law and Secretarial Practice.
8. S.C. Sharma, Business Law, I.K. International Publishers
Note: Latest edition of text books may be used.
Name of the Program: Bachelor of Commerce (B.Com)
Course Code: 126BCM02XXXDSC07T
Name of the Course: LAW AND PRACTICE OF BANKING
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4+0+0 56 Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
1. Summarize the relationship between Banker & customer and different types of
functions ofbanker.
2. Analyse the role, functions and duties of paying and collecting banker.
3. Make use of the procedure involved in opening and operating different accounts.
4. Examine the different types of negotiable instrument & their relevance in the
presentcontext.
5. Estimate possible developments in the banking sector in the upcoming days.
Module Syllabus Teaching
Hours
I INTRODUCTION TO BANKING: 12
Introduction- Meaning - Need - Importance - Primary,
Secondary & Modern functions of banks - Origin of banking-
Banker and Customer Relationship (General and special
relationship) - Origin and growth of commercial banks in
India - Types of Banks in India - Banks’ Lending - changing
role of commercial banks. RBI: History - Role & Functions.
II PAYING AND COLLECTING BANKER: 12
Paying banker: Introduction - Meaning – Role – Functions -
Duties - Precautions and Statutory Protection and rights -
Dishonor of Cheques - Grounds of Dishonor – Consequences
of wrongful dishonor of Cheques; Collecting Banker:
Introduction – Meaning - Legal status of collecting banker -
Holder for value - Holder in due course – Duties &
Responsibilities - Precautions and Statutory Protection to
Collecting Banker.
III CUSTOMERS AND ACCOUNT HOLDERS: 10
Introduction - Types of Customers and Account Holders -
Procedure and Practice in opening and operating accounts of
different customers: Minors - Joint Account Holders
Partnership Firms - Joint Stock companies - Executors and
Trustees - Clubs and Associations and Joint Hindu
Undivided Family.
IV NEGOTIABLE INSTRUMENTS: 12
Introduction – Meaning & Definition – Features – Kinds of
Negotiable Instruments: Promissory Notes - Bills of Exchange
- Cheques - Crossing of Cheques – Types of Crossing;
Endorsements: Introduction – Meaning - Essentials & Kinds
of Endorsement – Rules of endorsement.
V RECENT DEVELOPMENTS IN BANKING: 10
Introduction - New technology in Banking - E-services - Debit
and Credit cards - Internet Banking-Electronic Fund Transfer -
MICR – RTGS – NEFT – ECS - Small banks-Payment banks-
Digital Wallet-Crypto currency - KYC norms – Basel
Norms - Mobile banking - E-payments - E-money. Any other
recent development in the banking sector.
Skill Developments Activities:
 Refer RBI website and identify the different types of banks operating in India.
 Visit any Public sector bank & discuss with the branch manager about the
role andfunctions as a paying and collecting banker.
 Collect and fill dummy account opening forms as different types of customer
 Draft specimen of Negotiable instruments: bill of exchange, Promissory Notes and
Cheques.
 Identify and prepare report on pros and cons of recent development in the field of
bankingsector.
 Any other activities, which are relevant to the course
Reference Books:
1. Gordon & Natarajan, Banking Theory Law and Practice, HPH, 24th Edition
2. S. P Srivastava ( 2016), Banking Theory & Practice, Anmol Publications
3. Maheshwari. S.N. (2014), Banking Law and Practice, Kalyani Publishers, 11
edition
4. Shekar. K.C (2013), Banking Theory Law and Practice, Vikas Publication, 21st
Edition.
5. Dr. Alice Mani (2015), Banking Law and Operation, SBH.
Note: Latest edition of text books may be used.
Language-I Kannada (Ability Enhancement Compulsory Course)

Course Code: 126BCM02LANAEC08T

To be Noticed/Uploaded Shortly
Language-II (Ability Enhancement Compulsory Course)

Details of AECC Language-II Offered by Various Stream that the Commerce Students
can be Opt any one among the List

Sl. Department/Subject Course Code Category Title


No.
1 English – II 126BCM02LANAEC09T Generic English – II
2 Hindi-II 126BCM02LANAEC10T Collection of Short
stories+ Media writing
3 Marathi-II 126BCM02LANAEC11T Wangmayaprakar:
Atmacharitra+
Patrakarita
4 Urdu-II 126BCM02LANAEC12T Sahafat aur
L-II/AEC
mukhtasar
kahaniyan
5 Arabic 126BCM02LANAEC13T An Nasrul Jadeed,
Ashsherul Jadeed
6 Sanskrit-II 126BCM02LANAEC14T Sanskrit Prose
Literature, Grammar
and Translation
Sub: English-II

Course Code: 126BCM02LANAEC09T Credits 3


Course Title: Generic English – II
Sem. II Hours/Week 4

Course Pre-requisites, if any NA

Formative Assessment Marks: 40 Summative Assessment Marks: 60

Course Outcomes
At the end of the course the student should be able to:
1. Acquire the LSRW (Listening, Speaking, Reading, and Writing) skills.
2. Learn to appreciate literary texts.
3. Obtain the knowledge of literary devices and genres.
4. Acquire the skills of creativity to express one’s experiences.
5. Know how to use digital learning tools.
6. Be aware of their social responsibilities.
7. Develop critical thinking skills.
8. Develop gender sensitivity
9. Increase reading speed, analytical skills and develop presentation skills.
10. Become employable with requisite professional skills, ethics and values

Unit No. & Course Content Suggested Pedagogy 60 Hours

Unit I Lectures 15 hrs


1 A Room 10X8 – K. S. Duggal Tutorials
2. Spoken English and Broken English – G. B. Shaw Group Discussion
3. A Heart Breaking Recount of Dr. APJ Abdul
Kalam’s Last
Moments - Srijan Pal Singh

Unit II Lectures 9 hrs


1. The Diameter of the Bomb - Yehuda Amichai Tutorials
2. I Am Not That Woman - Kishwar Naheed Group Discussion
3. Freedom - Jayanta Mahapatra

Unit III Lectures 16 hrs


1. Reading passage to give a Title Tutorials
2. Reading for Vocabulary building – synonyms, Group Discussion
homonyms, homophones, suffixes, prefixes, Role Play
collocations, often confused words.
3. Reading passages on Specific fields for
Vocabulary building.
4. Barriers for effective listening 1hr Chapter
5. Types of Listening
6. Techniques to improve listening skills.
7. Listening Activities - listening to pre-recorded
audios & movies
Unit IV Lectures 20 hrs
1. Reported Speech Tutorials
2. Dialogue writing Group Discussion
3.Verbal Communication and Non-verbal
communication
4. Summarizing
5. Speech Writing
6. Essay Writing
7. Translation Kannada into English and English into
Kannada
8. Short Paragraphs based on themes with a message
on nation,
freedom fighters, and achievers. 15 short paragraphs
with 5 – 6
sentences as model paragraphs.
(a) Paragraph Translations from Kannada to English
(b) Paragraph Translations from English to Kannada

Recommended Learning Resources

Print 1. Vijay F Nagannawar and S. B. Biradar ed. New Horizon,


Resourc Textbook prescribed for B. A. and BSW
es Programme under CBCS, Rani Channamma University,
Belagavi, 2021.
2. Vijay F Nagannawar and S. B. Biradar ed English Stars,
Textbook prescribed for BCom and BBA
Programme under CBCS, Rani Channamma University,
Belagavi, 2021.
3. Dr. S. B. Biradar and Prof. Vijay F Nagannawar ed.
English Gems, Textbook prescribed for B. Sc. and BCA
Programme under CBCS, Rani Channamma University,
Belagavi, 2021.
4. Quirk Randolph, Sidney Greenbaum, Geoffrey Leech
&Jan Svartvik. A Comprehensive Grammar of the
English Language General Grammar. Longman.
5. Herring, Peter. Complete English Grammar Rules. Create
space Independent Pub, California, 2016.
6. Jain Charul, Pradyumnasinh Raj & Yunus Karbharj.
English Skills for Academic Purposes. Macmillan
Education. London, 2017
7. Geoffrey Leech and Svartik. Communicative Grammar of
English, Pearson
8. Geoffrey Leech. English Grammar for Today, Palgrave
9. Prasad P.The Functional Aspects of Communicative Skills.

Digital http://orelt.col.org/module/unit/4-grammar-improving-composition-skills
Resourc https://www.academia.edu/26724441/A_Concise_Grammar_for_English_Langu
es age_Teachers.
https://www.efluniversity.ac.in/EnglishPro.php
https://www.britishcouncil.in/
Course Code: 126BCM02LANAEC10T
Course Code: 126BCM02LANAEC11T
Course Code: 126BCM02LANAEC12T
Course Code: 126COM02LANAEC13T
Course Code: 126BCM02LANAEC14T
SANSKRIT-II

Title: Sanskrit Prose Literature, Grammar and Translation


Semester Ability Enhancement compulsory course(L+T) Marks Credits

II a. Introduction to Samskruta Gadya Kavya 45 3


b. Selected Portion of a Sanskrit Prose composition
Vethala Panchavimshathi (Selected stories)

a. Correction of errors 15
b. Tiganta Prakaranam – Lat Lakara, Lang Lakara, Lot
Lakara, Vidhiling Lakara, Lrut Lakara.
c. Translation from Sanskrit to Kannada / English

Continuous Evaluation: Attendance, Assignment, Internal 40


Test, Creative Writing, Conversation in Sanskrit

Total 100 3

Books for study & Reference:


1. Vethala Panchavimshathi: Published by Chowkamba Vidyabhavan.
2. History of Sanskrit Literature by M.R. Kale.
3. Samkruta Sahityada Itihasa (Kannada) S.Ramachandra Shastri-Prasaranga,
Bangalore University Publications.
4. Bhasha Shastra Mattu Samskruta Sahitya Charitre (kannada) edited by Dr.K.
Krishnamurthy, Vidwan Ranganatha Sharma and vidwan H.K. Siddagangaiah.
5. History of Sanskrit Literature- S.Rangachar
6. History of Classical Sanskrit Literature- M. Krishnamachariyar
7. Samskruta Sahitya Sameekshe (Kannada) Dr. M. Shivakumara Swamy
8. Higher Sanskrit Grammar- M.R. Kale.
Skill Enhancement Course- II

Name of the Program: Bachelor of Commerce (B.Com)


Course Code: 126BCM01XXXAEC02T
Name of the Course: 2. ENVIRONMENTAL STUDIES
Course Credits No. of Hours per Week Total No. of Teaching Hours
+ Field work
2 Credits 2+0+0 45 Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,
Module Syllabus Teaching
Hours
I Introduction to Environmental Studies: Multidisciplinary 15
nature of environmental studies. Scope and importance; Concept
of sustainability and sustainable development. Ecosystems: What
is an ecosystem? Structure and function of ecosystem; Energy
flow in an ecosystem: food chains, food webs and ecological
succession. Case studies of the following ecosystems:
a) Forest ecosystem
b) Grassland ecosystem
c) Desert ecosystem
Aquatic ecosystems (ponds, streams, lakes, rivers, oceans,
estuaries)
Natural Resources: Renewable and Non-Renewable
Resources
Land resources and land-use change; Land degradation,
soil erosion and desertification.
Deforestation: Causes and impacts due to mining, dam building
on environment, forests, biodiversity and tribal populations.
Water: Use and over-exploitation of surface and ground water,
floods, droughts, conflicts over water (International & Inter-state).
Energy resources: Renewable and non-renewable energy sources,
use of alternate energy sources, growing energy needs, case
studies.

II Biodiversity and Conservation: Levels of biological diversity: 12


Genetic, species and ecosystem diversity; Biogeography zones of
India; Biodiversity patterns and global biodiversity hotspots.
India as a mega-biodiversity nation; Endangered and endemic
species of India.
Threats to biodiversity: Habitat loss, poaching of wildlife, man-
wildlife conflicts, biological invasions; Conservation of
biodiversity: In-situ and Ex-situ conservation of biodiversity.
Ecosystem and biodiversity services: Ecological, economic, social,
ethical, aesthetic and Informational value. Environmental
Pollution: Types, causes, effects and controls; Air, water, soil and
noise pollution.
Nuclear hazards and human health risks.
Solid waste management, Control measures of urban
and industrial waste.
Pollution case studies.
III Environmental Policies and Practices: Climate change, global 18
warming, ozone layer depletion, acid rain and impacts on human
communities and agriculture.
Environment Laws: Environment Protection Act; Air (Prevention
& Control of Pollution) Act; Water (Prevention and Control of
Pollution) Act; Wildlife (Protection) Act; Forest Conservation Act.
International agreements: Montreal and Kyoto protocols and
Convention on Biological Diversity (CBD).
Nature reserves, tribal populations and rights, and human wildlife
conflicts in Indian context.
Human Communities and the Environment
Human population growth: Impacts on environment,
human health and welfare.
Resettlement and rehabilitation of project affected persons; case
studies.
Disaster management: Floods, Earthquake, Cyclones
and Landslides.
Environmental movements: Chipko, Silent valley, Bishnois
of Rajasthan.
Environmental ethics: Role of Indian and other religions
and cultures in environmental conservation.
Environmental communication and public awareness, case studies
(e.g., CNG vehicles in Delhi).
Field work (5 hours)

Reference
Bharucha, E. (2015). Textbook of Environmental Studies.
Carson, R. (2002). Silent Spring. Houghton Mifflin Harcourt.
Climate Change: Science and Politics. (2021). Centre Science and Environment, New
Delhi.
Gadgil, M., & Guha, R. (1993). This Fissured Land: An Ecological History of India. Univ.
of California Press.
Gleeson, B. and Low, N. (eds.) (1999). Global Ethics and Environment, London, Routledge.
Groom, Martha J., Gary K. Meffe, and Carl Ronald Carroll. (2006). Principles
of Conservation Biology. Sunderland: Sinauer Associates.
Nandini, N., Sunitha N., & Sucharita Tandon. (2019). A text book on Environmental Studies
(AECC). Sapna Book House, Bengaluru.
Odum, E.P., Odum, H.T. & Andrews, J. (1971). Fundamentals of Ecology. Philadelphia:
Saunders.
Pepper, I.L, Gerba, C.P. & Brusseau, M.L. (2011). Environmental and Pollution Science.
Academic Press.
Rajit Sengupta and Kiran Pandey. (2021). State of India’s Environment 2021: In Figures.
Centre Science and Environment.
Singh, J.S., Singh, S.P. and Gupta, S.R. (2014). Ecology, Environmental Science
and Conservation. S. Chand Publishing, New Delhi.
Sodhi, N.S., Gibson, L. & Raven, P.H. (Eds). (2013). Conservation Biology: Voices from the
Tropics. John Wiley & Sons.
Wilson, E. O. (2006). The Creation: An appeal to save life on Earth. New York: Norton.
World Commission on Environment and Development. (1987). Our Common Future.
Oxford University Press.
Value Based Courses: VBC
Name of the Program: Bachelor of Commerce (B.Com)
Course Code: 126COM02XXXVBC03B
Name of the Course: Physical Education and Sports
Course Credits No. of Hours per Week Total No. of Teaching Hours
1 Credits 0+0+2 28 Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,

Module and Syllabus Teaching


Hours
Unit1:-Physical Education & Sports 28
 Conditioning exercises
 Aerobics & Calisthenics
 One Major Game and One Indigenous Game(Basic Skills)
 One Track/Field Event
 Intramural Competitions
References:
1. Muller, J. P. (2000). Health, Exercise and Fitness. Delhi: Sports.
2. IAAF Manual
3. Vanaik. A (2005) Play Field Manual, Friends Publication New Delhi
4. M.J Vishwanath, (2002) Track and Field Marking and AthleticsOfficiating Manual ,Silver
Star Publication, Shimoga
5. Steve Oldenburg (2015 ) Complete Conditioning for Volleyball, Human Kinestics. Note:
Skills of Sports and Games (Game Specific books) may be referred

Course Code: 126COM02XXXVBC04B

Name of the Course: NCC/NSS/R&R/CA


OEC Offered from Department of Commerce: to be Opted by the
Students other than Commerce Dept.
Name of the Program: Bachelor of Commerce (B.Com)
Course Code: 126BCM02XXXOEC03T
Name of the Course: 1. EVENT MANAGEMENT
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 3+0+0 42 Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
1. Develop their own career opportunity and build their life through event management
activities.
2. Train students in skills to plan, manage and implement various types of events.
3. Gain confidence and enjoyment from involvement in the event management.
4. Identify best practice in the development and delivery of successful conferences and
corporate gatherings.
5. Obtain a sense of responsibility for the multi-disciplinary nature of event management.
Module Syllabus Teaching
Hours
I INTRODUCTION: 08
Understanding the concept of event and event management,
Concept and design, Historical Perspective, , Size & type of
event, Event Team, Planning and SWOT analysis, Emergency
planning, Code of ethics.
II EVENT ORGANIZATION: 08
Operations and logistics, Catering, organizing accommodations,
managingenvironment, Training and development.
III HRD IN EVENT MANAGEMENT: 08
HR Selection, Staffing, Staff motivation, Measuring performance,
Monitoringcontrol and evaluation, Event sponsorship.
IV STRATEGIC EVENT MANAGEMENT: 08
Strategic alternatives for growth, Segmentation and targeting
markets for events, Job opportunities in event management, Event
tourism.
V EVENT MARKETING AND ADVERTISING: 10
Nature of event Marketing, Process of event marketing, Marketing
mix, Sponsorship, Image, Branding, Advertising Publicity and
Public relations, Case studies on various aspects of event
management, Presentations on event management.
Skill Developments Activities:
 Visit any event organized by the business organizations and list out the steps in
conducting anevent.
 Visit any organization which conduct event as its business operations and prepare a
report.
 Conduct an activity to demonstrate the selection process for an educational event
 Conduct an event in the institution and evaluate the effectiveness of conducting an
event.
 Prepare an advertisement copy of any event of your interest.
 Any other activities, which are relevant to the course
Reference Books:
1. Singh, Sita Ram- Event Management, ATH Publishers, New Delhi.
2. Mahendi Ratta, Vaibhav- Career in Event Management, Publisher Abhishek, Chandigarh
3. Wagen Lynn Van Der- Event Management, Carlos Brenda R. Dorling Kindersley
(India) Pvt.Ltd. And Pearson Education, Inc.
4. Mani K, Shulle, W. Ray- Event Processing, Tata Mc. Graw Hill New Delhi.
5. Saggere, Sanjay V.Gaur, Sanjaya Singh, Event Marketing and Mgt., Vikas Pub. House.
6. Divaker Sharma, Event Planning Management, Deep and Deep Publication.
7. Savita Mohan, Event Management and Public Relations, Enkay Publication House.
8. Successful Event Management By Anton Shone & Bryn Parry
Note: Latest edition of textbooks may be used.
Name of the Program: Bachelor of Commerce (B.Com)
Course Code: 126BCM02XXXOEC04T
Name of the Course: 2. INVESTING IN STOCK MARKETS
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 3+0+0 42 Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
1. Explain the basics of investing in the stock market, the investment environment
as wellas risk & return;
2. Analyze Indian securities market;
3. Examine EIC framework and conduct fundamental analysis;
4. Perform technical analysis;
5. Invest in mutual funds market.
Module Syllabus Teaching
Hours
I BASICS OF INVESTING: 10
Basics of Investment & Investment Environment. Risk and
Return, Avenues of Investment - Equity shares, Preference
shares, Bonds & Debentures, Insurance Schemes, Mutual
Funds, Index Funds. Indian Security Markets - Primary
Market, Secondary Market and Derivative Market.
Responsible Investment.
II FUNDAMENTAL ANALYSIS: 08
Top down and bottom up approaches, Analysis of
international & domestic economic scenario, Industry analysis,
Company analysis (Quality of management, financial
analysis: Both Annual and Quarterly, Income statement
analysis, position statement analysis including key financial
ratios, Cash flow statement analysis, Industry market ratios:
PE, PEG, Price over sales, Price over book value, EVA),
Understanding Shareholding pattern of the company.
III TECHNICAL ANALYSIS: 08
Trading rules (credit balance theory, confidence index, filter
rules, marketbreath, advancesv/s declines and charting (use of
historic prices, simple moving average and MACD) basic and
advanced interactive charts. Do’s & Don’ts of investing in
markets.
IV INDIAN STOCK MARKET: 08
Market Participants: Stock Broker, Investor, Depositories,
Clearing House, Stock Exchanges. Role of stock exchange,
Stock exchanges in India- BSE, NSE and MCX. Security
Market Indices: Nifty, Sensex and Sectoral indices, Sources of
financial information. Trading in securities: Demat trading,
types of orders, using brokerage and analyst
recommendations
V INVESTING IN MUTUAL FUNDS: 08
Concept and background on Mutual Funds: Advantages,
Disadvantages of investing in Mutual Funds, Types of Mutual
funds- Open ended, close ended, equity, debt, hybrid, index
funds and money market funds. Factors affecting choice of
mutual funds. CRISIL mutual fund ranking and its usage,
calculation and use of Net Asset Value.
Skill Developments Activities:
 Work on the spreadsheet for doing basic calculations in finance.
 Learners will also practice technical analysis with the help of relevant software.
 Practice use of Technical charts in predicting price movements through line
chart, bar chart, candle and stick chart, etc., moving averages, exponential moving
average.
 Calculate of risk and return of stocks using price history available on NSE website.
 Prepare equity research report-use of spreadsheets in valuation of securities,
fundamental analysis of securities with the help of qualitative and quantitative data
available in respect of companies on various financial websites, etc.
 Any other activities, which are relevant to the course.
Reference Books:
1. Chandra, P. (2017). Investment Analysis and Portfolio Management. New
Delhi: TataMcGraw Hill Education.
2. Kevin, S. (2015). Security Analysis and Portfolio Management. Delhi: PHI
Learning.Ranganatham,
3. M., & Madhumathi, R. (2012). Security Analysis and Portfolio Management.
Uttar Pradesh: Pearson (India) Education.
4. Pandian, P. (2012). Security Analysis and Portfolio Management. New Delhi:
VikasPublishing House.
Note: Latest edition of text books may be used.
D. APPENDIX
Appendix B
COURSE PATTERNS, SCHEMES OF EXAMINATIONS AND CREDITS
B. Com Degree & Honors Degree Programmes
a) I/ II/ III/ IV Semesters

Course Instructi Hrs. Mark


Sem. Credit
Subjects /Paper onhrs / of s
s
week Exa IA Exam Total
m
Discipline Core 3T 3x4 3x2 3x40 3x60 3x100 3x4
I-IV
Open Elective 1T 1x3 1x2 1x40 1x60 1x100 1x3
I-IV 2 Languages 2T 2x4 2x2 2x40 2x60 2x100 2x3
II ES or CoI 1T 1x3 1x2 1x20 1x30 1x 1x2
&IV 50
I &III SEC T+P 1+ 2 2 1x25 1x25 1x 1x2
50
I-IV Yoga/ Sports 1P 1x2 - 1x25 - 1x 1x1
25
I-IV H&W/NCC/NSS/R&R 1P 1x2 - 1x25 - 1x 1x1
/CA 25

b) V/VI Semester

Course Instructio Hrs. of Mark


Sem. Subjects s Credit
/ n Exam
Paper hrs / IA Exam Total s
week
Discipline core 3T 3x4 3x2 3x40 3x60 3x10 3x4
0
V/VI Discipline Elective 1T 1x3 1x2 1x40 1x60 1x10 1x3
0
Vocational Course 1T 1x3 1x2 1x40 1x60 1x10 1x3
0
Internship 3 to 4 weeks Report & 1x25 1x25 1x50 1x2
presentatio
n
SEC T+P 1+2 1 1x25 1x25 1x50 1x2
Yoga/ Sports 1P 1x2 - 1x25 - 1x25 1x1
V/VI
H&W/NCC/NSS/R&R 1P 1x2 - 1x25 - 1x25 1x1
/CA
c) VII/VIII Semester

Course/ Instruction Duration of Marks


. Subjects Paper hrs/ week Exam (hrs) IA Exam Total s
Discipline Core 3T 3x4 3x2 3x40 3x60 3x100 3x4
Discipline Elective 1T 1x3 1x2 1x40 1x60 1x100 1x3
VII Vocational Course 1T 1x3 1x2 1x40 1x60 1x100 1x3
Research 1T 1x 3 1x 2 1x40 1x60 1x100 1x3
Methodolog
y
Discipline Core 3T 3x3 3x2 3x40 3x60 3x100 3x3
Discipline 1T 1x3 1x2 1x40 1x60 1x100 1x3
VIII Elective
Vocational Course 1T 1x3 1x2 1x40 1x60 1x100 1x3
Viva+Repor 40+100
Research Project* 12 t 60 1x200 1x6
Viva
Evaluation
* Two Discipline Elective papers may be offered in lieu of the project work.

d) IX/ X Semester

Course Instructio Duration of Marks


Sem Credits
Subjects / n Exam (hrs.) IA Exam Total
.
Paper hrs/ week
Discipline Core
3T 3x4 3x2 3x40 3x60 3x100 3 x 4
without Practical
IX
Discipline Elective 3T 3x3 3x2 3x40 3x60 3x100 3 x 3
Open Elective 1T 1x3 1x2 1x40 1x60 1x100 1 x 3
Discipline Core 2T 2x4 2x2 2x40 2x60 2x100 2 x 4

X Discipline Elective 2T 2x3 2x2 2x40 2x60 2x100 2 x 3


Viva+Repor 40+100
Research Project* 1RP 16 t 60 1x200 1 x 8
(Viva)
Evaluation

Note: Abbreviations used


T- Theory; P- Practical; AECC- Ability Enhancement Compulsory Courses, ES-
Environmental Studies; CoI- Constitution of India; SEC- Skill Enhancement
Courses,CC/EA & CA- Co-curricular/Extension andCultural Activities.
QUESTION PAPER PATTERN B.COM DEGREE

Maximum Marks: 60 Exam Duration: 2 Hours

Section – A (5X2=10)

1. Answer any five sub questions, each sub question carries two marks
a.
b.
c.
d.
e.
f.
g.
Section – B (3X5=15)
Answer any three questions; each question carries five marks (in case of
practical papers four problems and one theory question)
2.
3.
4.
5.
6.
Section-C (2X10=20)
Answer any two questions; each question carries fifteen marks (in case of
practical papers three problems and one theory question)
7.
8.
9.
10.
Section-D (1X15=15)
Compulsory question (Case study/problem)
11.
SCHEME OF EVALUATION OPEN ELECTIVE

Model Question Paper Physical Education, Sports and Yoga


Maximum Marks: 40 Time: 90 Minutes
Instructions:
1. Answer any TEN questions in the Part-A, each question carries 2
marks.
2. Answer any FOUR questions in the Part-B, each question carries 5
marks.

PART – A
I. Answer any TEN Out of Twelve (12) questions 10x2 Marks = 20 Marks

PART – B
II. Answer any FOUR out of SIX (6) questions 4x5Marks = 20
Marks

Theory Internal 20 Marks


Internal First Test Internal Second Test Attendance Assignments

5 Marks 5 Marks 5 Marks 5 Marks

Practical External Examination 20 Marks


Attendance Practical Skill VIVA Journal/Field
Performance Visit Report

5 marks 5 marks 5 marks 5 marks

Practical Internal Marks 20 Marks


Attendance Assignments Practical Skill Performance

10 Marks 5 Marks 5 Marks

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