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)

III Semester

As Per NEP – 2020 and Adapted from RCU Belagavi

Applicable from the Academic Year 2024-25
 Semester III

Teaching
Sl. Category of Hours per Total
Course Code Title of the Course Week SEE CIE Credits
No. Cours Marks
(L + T + P)

1 ------ Language - 5 AECC 3+1+0 60 40 100 3

2 ------- Language – 6 AECC 3+1+0 60 40 100 3
3 126BCM03XXXDSC08T Corporate Accounting DSC-8 3+0+2 60 40 100 4
4 126BCM03XXXDSC09T Business Statistics DSC -9 3+0+2 60 40 100 4
5 126BCM03XXXDSC10T Cost Accounting DSC-10 3+0+2 60 40 100 4
6 126COM03XXXSEC02T Financial Education & Investment SEC/SB 1+0+2 30 20 50 2
Awareness
7 126COM03XXXVBC05B Sports/NCC/NSS/R&R(S&G) /Culture SEC/VB 0+0+4 ------ 50 50 2

8 126BCM03XXXOEC05T Advertising Skills/ OEC 3+0+0 50 50 100 3

Entrepreneurial Skills
Sub –Total (C) 380 320 700 25
EXIT OPTION WITH DIPLOMA – Ability to solve broadly defined problems.
Curriculum of III Semester Courses

Corporate Accounting

Business Statistics

Cost Accounting

1. Advertising Skills
or
2. Entrepreneurial Skills
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: 126BCM03XXXDSC08T
Name of the Course: Corporate Accounting
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 3+2 Hrs 56 Hrs
Pedagogy: Classroom lectures, Case studies, Tutorial Classes, Group discussion, Seminar &
field work etc.,
Course Outcomes: On successful completion of the course, the Students will be able
to a) Understand the treatment of underwriting of shares.
b) Comprehend the computation of profit prior to incorporation.
c) Know the valuation of intangible assets.
d) Know the valuation of shares.
e) Prepare the financial statements of companies as per companies act, 2013.
Syllabus: Hours
Module No. 1: Underwriting of Shares 10
Introduction -Meaning of Underwriting – SEBI regulations regarding underwriting;
Underwriting commission. Underwriter – functions - Advantages of Underwriting, Types of
underwriting - Marked and Unmarked Applications –Determination of Liability in respect of
underwriting contract – when fully underwritten and partially underwritten – with and without
firm underwriting problem.
Module No. 2: Profit Prior to Incorporation 10
Introduction - Meaning – calculation of sales ratio – time ratio – weighted ratio – treatment
of capital and revenue expenditure – Ascertainment of pre-incorporation and post-
incorporation profits by preparing statement of Profit and Loss and Balance Sheet as
per schedule III of companies Act, 2013.
Module No. 3 Valuation of Intangible Assets 10
Introduction - Valuation of Goodwill –factors influencing goodwill, circumstances of
valuation of goodwill- Methods of Valuation of Goodwill: Average Profit Method,
Capitalization of average Profit Method, Super Profit Method, Capitalization of Super Profit
Method, and Annuity Method-Problems. Brand valuation and Intellectual
Property Rights (IPR).
Module No. 4: Valuation of Shares 10
Introduction - Meaning – Need for Valuation – Factors Affecting Valuation – Methods of
Valuation: Intrinsic Value Method, Yield Method, Earning Capacity Method, Fair Value of
shares. Rights Issue and Valuation of Rights Issue, Valuation of Warrants.
Module 5: Financial Statements of Companies 16
Statutory Provisions regarding preparation of financial statements of companies as per
schedule III of companies act,2013 and IND AS-1 – Treatment of Special Items – Tax
deducted at source – Advance payment of Tax – Provision for Tax – Depreciation – Interest
on debentures – Dividends – Rules regarding payment of dividends –Transfer
to Reserves – Preparation of Statement of profit and loss and Balance Sheet.
Skill Development Activities:
1. Compile the list of Indian companies which have issued shares through IPO / FPO in
 the current financial year.
2. Determine Underwriters‟ Liability in case of an IPO, with imaginary figures. ∙ Present the
format of „Statement of Profit and Loss‟, „Balance Sheet‟ and „Statement of Changes
in Equity‟, with imaginary figures
3. Collect financial statement of a company and calculate intrinsic value of an equity share.
4. Collect annual report of a Company and List out its assets and Liabilities.
5. Collection of latest financial statements of a company and find out the intrinsic value of
shares
6. Collect the annual reports of company and calculate the value of goodwill under
different methods
7. Any other activities, which are relevant to the course.
Text Books:
1. J.R. Monga, Fundamentals of Corporate Accounting. Mayur Paper Backs,
NewDelhi.
2. M.C. Shukla, T.S. Grewal, and S.C. Gupta. Advanced Accounts. Vol.-II. S.
Chand
& Co., New Delhi.
3. S.N. Maheshwari, and S. K. Maheshwari. Corporate Accounting. Vikas
PublishingHouse, New Delhi.
4. Ashok Sehgal, Fundamentals of Corporate Accounting. Taxman Publication,
NewDelhi.
5. V.K. Goyal and Ruchi Goyal, Corporate Accounting. PHI Learning.
6. Jain, S.P. and K.L. Narang. Corporate Accounting. Kalyani Publishers, New
Delhi.
7. Bhushan Kumar Goyal, Fundamentals of Corporate Accounting,
InternationalBook House
8. P. C. Tulsian and Bharat Tulsian, Corporate Accounting, S.Chand
9. Amitabha Mukherjee, Mohammed Hanif, Corporate Accounting, McGraw
HillEducation
10. Arulanandam& Raman ; Corporate Accounting –II
11. Madegowda J – Advanced corporate accounting, HPH
12. Soundarajan. A & K. Venkataramana, Corporate Accounting,VBH.
13. S. P. Jain and K. L. Narang – Corporate Accounting
14. S. Bhat- Corporate Accounting.
Note: Latest edition of text books may be used.
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: 126BCM03XXXDSC09T
Name of the Course: Business Statistics
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 3+2 Hrs 56 Hrs
Pedagogy: Classroom lectures, Case studies, Tutorial Classes, Group discussion, Seminar &
field work etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
a. Familiarizes statistical data and descriptive statistics for business decision making.
b. Comprehend the measures of variation and measures of skewness.
c. Demonstrate the use of probability and probability distributions in business.
d. Validate the application of correlation and regression in business decisions.
e. Show the use of index numbers in business.
Syllabus: Hours
Module No. 1: Statistical Data and Descriptive statistics. 14
Nature and Classification of data: Univariate, bivariate and multivariate data; Measures of
Central Tendency: Mathematical averages including arithmetic mean, Properties and
applications. Positional Averages -Mode and Median (including graphic determination).
Module No. 2: Measures of Variation: and Skewness 12
Measures of Variation: absolute and relative. Range, quartile deviation, mean deviation,
standard deviation, and their coefficients, Properties of standard deviation/variance.
Skewness: Meaning, Measurement using Karl Pearson and Bowley‟s measures; concept of
Kurtosis.
Module No. 3: Probability Distributions 10
Theory of Probability. Approaches to the calculation of probability; Calculation of event
Probabilities. Addition and multiplication laws of probability (Proof not
required);Conditional probability and Bayes‟ Theorem (Proof not required)- Expectation and
variance of a random variable - Probability distributions - Binomial distribution: Probability
distribution function, Constants, Shape, Fitting of binomial distribution - Poisson distribution:
Probability function, (including Poisson approximation to binomial distribution), Constants,
Fitting of Poisson distribution - Normal distribution: Probability distribution function,
Properties of normal curve, Simple problems.
Module No. 4: Correlation and Regression Analysis 12
Correlation Analysis: Meaning of Correlation: - types of correlation- Positive and negative
correlation-simple, partial, and multiple correlation. linear and Non-linear correlation and
Scatter diagram, Pearson‟s co-efficient of Correlation; Correlation and Probable error;
Spearman‟s Rank Correlation co-efficient. -problems.
Regression Analysis: meaning and definition- regression lines, Regression equations and
estimation; Properties of regression coefficients; Relationship between Correlation and
Regression coefficients- problems.
Module 5: Index Numbers 8
Meaning and uses of index numbers; Construction of index numbers: Fisher‟s ideal index
number with Time Reversal and Factor Reversal Tests. Construction of consumer price
indices Using Aggregative Expenditure method and Family Budget method.
Skill Development Activities:
1. Application of MS Excel Functions in statistical decision making and students should
submit output of the same.
2. Collect the age statistics of 10 new married couples calculate Correlation coefficient.
3. Recall the use of probability theory in business.
4. Identify the applicability of correlation and regression in business decision making.
5. Construct consumer price indices with imaginary figures.
6. Any other activities, which are relevant to the course.
Text Books:
1. Gupta, S.P., and Archana Agarwal. Business Statistics, Sultan Chand and Sons,New
Delhi.
2. Vohra N. D., Business Statistics, McGraw Hill Education.
3. Gupta, S.C. Fundamentals of Statistics. Himalaya Publishing House.
4. Anderson, Sweeney, and Williams, Statistics for Students of Economics and Business,
Cengage Learning.
5. CB Gupta
6. DN Elhance Fundamentals of statistics
7. Sen Chetty and Kapoor mathematical statistics
Note: Latest edition of text books may be used.
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: 126BCM03XXXDSC10T
Name of the Course: Cost Accounting
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 3+2 Hrs 56 Hrs
Pedagogy: Classrooms lecture, Case studies, Tutorial classes, Group discussion, Seminar & field
work etc.,
Course Outcomes: On successful completion of the course, the students will be able to
a) Understand concepts of cost accounting & Methods of Costing.
b) Outline the Procedure and documentations involved in procurement of materials &
compute the valuation of Inventory.
c) Make use of payroll procedures & compute idle and over time.
d) Discuss the methods of allocation, apportionment & absorption of overheads.
e) Prepare cost sheet & discuss cost allocation under ABC.
Syllabus: Hours
Module No. 1: Introduction to Cost Accounting 12
Introduction- Meaning and definition- Objectives, Importance and Uses of Cost Accounting,
Difference between Cost Accounting and Financial Accounting; Various Elements of Cost and
Classification of Cost; Cost object, Cost unit, Cost driver, cost centre; Cost reduction and Cost
control; Methods and Techniques of Costing (Meanings Only); Use of IT in Cost Accounting;
Limitations of Cost Accounting; Cost Sheet: Meaning and Cost heads in a Cost
Sheet, Presentation of Cost Information in Cost Sheet. Problems on Cost Sheet, Tenders and
Quotations.
Module No. 2: Material Cost 12
Materials: Meaning, Importance and Types of Materials – Direct and Indirect Material Materials
material control. - Inventory control Technique of inventory control, problems on level setting
and EOQ. Procurement- Procedure for procurement of materials and documentation involved in
materials accounting – Material Storage: Duties of Store keeper, pricing of material issues,
preparation of Stores Ledger Account – FIFO, LIFO, Simple Average Price and Weighted
Average Price Methods –Problems.
Module No. 3: Employee Cost 10
Introduction – Employee Cost – types of labour cost -Labour Cost Control – time keeping
and time booking and Payroll Procedure -Preparation of Payroll: Idle Time Causes and
Treatment of Normal and Abnormal Idle time, Over Time Causes and Treatment -Labour
Turnover- Meaning, Reasons and Effects of Labour turnover. Methods of Wage Payment: Time
rate system and piece rate system, and the Incentive schemes- Halsey plan, Rowan plan and
Taylor differential piece rate system-problems.
Module No. 4: Overheads C ost 12
Introduction- Meaning and Classification of Overheads; Accounting and Control of
Manufacturing Overheads: Estimation and Collection, Cost Allocation, Apportionment, Re-
apportionment and Absorption of Manufacturing Overheads; Problems on Primary and
Secondary overheads distribution using Reciprocal Service Methods (Repeated Distribution
Method and Simultaneous Equation Method); Absorption of Overheads: Meaning and Methods
of Absorption of Overheads; Problems on Machine Hour Rate.
Module No. 5: Reconciliation of Cost and Financial Accounts 10
Introduction – meaning of reconciliation, Reasons for differences in Profits under Financial and
Cost Accounts; Procedure for Reconciliation – Ascertainment of Profits as per Financial
Accounts and Cost Accounts and Reconciliation of Profits of both sets of Accounts –
Preparation of Reconciliation Statement – Problems.
Skill Developments Activities:
1. Visit any Manufacturing entity, collect the method of inventory valuation adopted &
procedure involved in procuring inventory.
2. Draw the format of five documents used for material accounting
3. Prepare dummy Payroll with imaginary figures.
4. Visit any large-scale organization, identify the techniques used for controlling
administrative, Selling & distribution overheads.
5. Visit any manufacturing entity and collect the cost date and prepare the cost sheet.
6. Any other activities, which are relevant to the course.
Text Books:
1. Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan, Cost Accounting: A Managerial
Emphasis, Pearson Education.
2. Jawahar Lal, Cost Accounting., McGraw Hill Education
3. Madegowda J, Cost Accounting, HPH.
4. Rajiv Goel, Cost Accounting, International Book House
5. Jain, S.P. and K.L. Narang. Cost Accounting: Principles and Methods. Kalyani Publishers
6. Arora, M.N. Cost Accounting – Principles and Practice, Vikas Publishing House, New
Delhi.
7. Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and Problems. Shri Mahavir
Book Depot, New Delhi.
8. Iyengar, S.P. Cost Accounting, Sultan Chand & Sons
9. Mariyappa B Cost Accounting, HPH
Note: Latest edition of text books may be used.
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: 126COM03XXXSEC02T
Name of the Course: Financial Education and Investment Awareness

Objectives:
1. Provide the foundations for financial decision making
2. List out various saving and investment alternatives available for a
common man
3. Give a detailed overview of stock markets and stock selection.
4. Orient the learners about mutual funds and the criteria for selection.
Module – I: Foundations for Finance
Introduction to Basic Concepts: Understand the need for financial planning –
basic concepts – life goals and financial goals – format of a sample financial plan
for a young adult.
Economics: Meaning – scope – key concepts influencing decision making both
micro and macro. Banking in India: Types of Bank Deposits, Deposit Insurance
(PMJDY). Traditional and New Banking Models. Debit and Credit Cards. Digital
Payment System – Internet Banking (NEFT, RTGS and IMPS), Mobile Banking,
Mobile Wallet, AEPS, UPI.
Orientation to Financial Statements: financial terms and concepts, model for
reading financial statements, basic ratios for evaluating companies while
investing – Time Value of Money – Concept of Compounding and Discounting.
Module – II: Investment Management
Investment Goals: Basic investment objectives – Investment goals – time frame
– assessing risk profile – concept of diversification – risk measurement tools.
Investment and Saving Alternatives for a Common Investor: Insurance –
Health, Life and Other General Insurance (Vehicle Insurance, Property Insurance,
etc), Retirement and Pension Plans – National Pension System, Atal Pension
Yojana, PM-SYM Yojana, PMLVMY PMKMDY etc., Stocks, Bonds, Mutual
Funds. Investor Protection and Grievance Redressal.
Stock Markets: Primary Market and Secondary Market, Stock Exchanges, Stock
Exchange Operations – Trading and Settlement, Demat Account, Depository and
Depository Participants. Stock Selection: Fundamental Analysis – Economy
Analysis, Industry Analysis and Company Analysis. Technical Analysis –
Graphical Patterns, Candle-stick Patterns, Indicators and Oscillators. Stock
Return and Risk: Analysing risk and returns trade off relationship-investment
risk.
Module -III: Mutual Funds and Financial Planning Essentials
Mutual Funds: Features of Mutual Funds, Mutual Fund History in India, Major
Fund Houses in India and Mutual Fund Schemes. Types of Mutual Fund Plans.
Net Asset Value.
Criteria for selection of Mutual Funds: Returns, Performance Measures –
Sharpe, Treynor, Alpha, Beta and r2.
Financial Planning: Sample formats – Integrating all the concepts learnt with a
personal financial plan. Giving and supporting: Family support – charitable
giving – crowd sourcing for needs.
3.5 Sports/NCC/NSS/Others (If any) – as
per concerned University Guidelines.

Course Code: 126COM03XXXVBC05B

 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 126BCM03XXXOEC05T
Name of the Course: Advertising Skills
Course Credits No. of Hours per Week Total No. of Teaching Hours
3 Credits 3 Hrs 42 Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar etc.,
Course Outcomes: On successful completion of the course, the students will be able to
a. Familiarize with advertising concepts.
b. Able identify effective media choice for advertising.
c. Develop ads for different media.
d. Measure the advertising effectiveness.
e. Analyze the role of advertising agency.
Syllabus: Hours
Module No. 1: Introduction 10
Communication Process; Advertising as a tool of communication; Meaning, nature and
importance of advertising; Types of advertising; Advertising objectives. Audience analysis;
Setting of advertising budget: Determinants and major methods.
Module No. 2: Media Decisions 07
Major media types - their characteristics, internet as an advertising media, merits and demerits;
Factors influencing media choice; media selection, media scheduling, Advertising through the
Internet-media devices.
Module No. 3: Message Development 08
Advertising appeals, Advertising copy and elements, Preparing ads for different media
Module No. 4: Measuring Advertising Effectiveness 10
Evaluating communication and sales effects; Pre- and Post-testing techniques
Module No. 5: Advertising Agency 07
a) Advertising Agency: Role, types and selection of advertising agency. b) Social, ethical and
legal aspects of advertising in India.
Skill Development Activities:
1. Analyze the audience feedback on advertisement of FMCG.
2. List out any ten products/services advertised through internet.
3. Design any two ads for print media.
4. Examine the legal aspects of advertising in India and submit the report.
5. Any other activities, which are relevant to the course.
Text Books:
1. George E Belch, Michael A Belch, Keyoor Purani, Advertising and Promotion .An
Integrated Marketing Communications Perspective (SIE), McGraw Hill Education
2. S. Wats Dunn, and Arnold M. Barban. Advertising: It’s Role in Marketing. Dryden Press
3. Burnett, Wells, and Moriatty. Advertising: Principles and Practice. 5th ed.Prentice Hall of
India, New Delhi.
4. Batra, Myers and Aakers. Advertising Management. PHI Learning.
5. Terence A. Shimp. Advertising and Promotion: An IMC Approach. Cengage Learning.
6. Sharma, Kavita. Advertising: Planning and Decision Making, Taxmann Publications
7. Jaishree Jethwaney and Shruti Jain, Advertising Management, Oxford UniversityPress,
2012
8. Chunawala and Sethia, Advertising, Himalaya Publishing House
9. Ruchi Gupta, Advertising, S. Chand & Co.
10. O‟Guinn, Advertising and Promotion: An Integrated Brand Approach, Cengage
Learning
Note: Latest edition of text books may be used.
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: 126BCM03XXXOEC05T
Name of the Course: Entrepreneurship Skills
Course Credits No. of Hours per Week Total No. of Teaching Hours
3 Credits 3 Hrs 42 Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
a. Discover their strengths and weaknesses in developing the entrepreneurial mind set.
b. Identify the different Government Institutions/Schemes available for promoting
Entrepreneurs.
c. Understand the various aspects to set-up an Enterprises.
d. Familiarise Mechanism of Monitoring and maintaining an Enterprises.
e. Know the various features for successful/unsuccessful entrepreneurs.
Syllabus: Hours
Module No. 1: Introduction 10
Need of becoming entrepreneur- ways to become a good entrepreneur-Enabling
environment available to become an entrepreneur. Self-discovery, Idea Generation- Idea
Evaluation Feasibility analysis- Finding team-Preparation of business model.
Module No. 2: Promoting Entrepreneur 08
Introduction-Different Government institutions/schemes promoting entrepreneurs: Gramin
banks, PMMY-MUDRA Loan, DIC, SIDA, SISI, NSIC, and SIDO, etc.,
Module No. 3: Enterprise Set-up 08
Introduction – Ways to set up an enterprise and different aspects involved: legal
compliances, marketing aspect, budgeting etc.,
Module No. 4: Monitoring and Maintaining an Enterprise 10
Introduction – Day to day monitoring mechanism for marinating an enterprise Different
Government Schemes supporting entrepreneurship.
Module No. 5: Caselets Discussion 06
Examples of successful and unsuccessful entrepreneurship of MUDRA Loan, Gramin banks,
SISI and NSIC etc.,
Skill Development Activities:
1. List out the discovery and evaluation of viable business ideas for new venture creation.
2. Practice critical talents and traits required for entrepreneurs such as problem solving,
creativity, communication, business math, sales, and negotiation
3. List out practical issues in setting-up of different enterprises.
4. Analyze the impact of various Government schemes in promotion of entrepreneurs.
5. Any other activities, which are relevant to the course.
Text Books:
1. Entrepreneurship - Starting, Developing, and Management a new Enterprise –Hisrich and –
Peters-Irwin
2. Fayolle A (2007) Entrepreneurship and new value creation. Cambridge, Cambridge University Press
3. Hougaard S. (2005) The business idea. Berlin, Springer
4. Lowe R & S Mariott (2006) Enterprise: Entrepreneurship & Innovation.
Burlington, Butterworth Heinemann
Note: Latest edition of text books may be used.
 QP Codes of AECC Language 5 and 6 for III Semester B.Com

Sl. Category of
Course Code Title of the Course
No. Course
6 126BCM03LANAEC15T Kannada AECC
7 126 BCM 03LANAEC16T English
AECC
8 126 BCM 03LANAEC17T Hindi AECC

9 126 BCM 03LANAEC18T Sanskrit AECC

10 126 BCM 03LANAEC19T Marathi AECC

11 126 BCM 03LANAEC20T Urdu AECC

12 126 BCM 03LANAEC21T Arabic AECC