Bcom General

BENGALURU NORTH UNIVERSITY
TAMAKA, KOLAR- 563103
Curriculum/Syllabus
for
Undergraduate Programme
Bachelor of Commerce
(General)
Choice Based Credit System

As per State Education Policy - Karnataka
Faculty of Commerce
(With Effect from Academic Year 2024-25)
Version 1.0 (12th August, 2024)

Scheme of Teaching, Evaluation & Curriculum
to be introduced from the
Academic Year 2024-25

based on
State Education Policy – 2024
for
Three Year Under-Graduate Program
DEGREE
(SEP – SEMESTER SCHEME)
A. Regulations
B. Course Matrix
C. Curriculum of Courses
Chairman, BoS
Dr. Muralidhar S
Professor, Department of Commerce, GFGC, Kolar
Tamaka, Sri Devraj Urs Extension,

Kolar, 563103
M. Com, MBA (Finance), MBA (Marketing), MHRM, Ph. D
Professor & Head, Department of Commerce, GFGC, Kolar
Chairman, Board of Studies – Commerce, Bengaluru North University
Mobile: 9036861366 Email: dr_muralidhar_s@yahoo.co.in
The B. Com program is designed to equip students with the knowledge and skills essential
for thriving in the fields of commerce and business. B. Com program provides gateway to
a plethora of opportunities in the field of Accounting, Finance, Taxation, Marketing,
Human Resources, Data Analytics, E-commerce, Retail, Logistics, Banking, Insurance
and other allied areas. It also provides financial acumen, and a versatile skill set that sets
tone for today’s competitive, dynamic and challenging world. The Board of Studies –
Commerce, Bengaluru North University has taken utmost care in framing the syllabus, so
that the students are given broad directions that shall meet the needs of the students and
also ensure students are employable.
I, on behalf of the Members, Board of Studies – Commerce, Bengaluru North University
assure that proper care is taken while framing the syllabus and also enhance critical,
analytical, problem-solving and creative thinking skills amongst students in the learning
process.
At the outset, I extend my gratitude to the Hon. Vice-Chancellor, Dr. Niranjana Vanalli
for having faith in me and giving me the responsibility of Chairman, Board of Studies –
Commerce, Bengaluru North University. He has initiated the discussion with his presence
at the BoS meeting and has guided us at every step of progress.
I take this opportunity to thank Hon. Registrar – Administration, Dr Kumuda D for her
fullest co-operation in the process of syllabus framing and her guidance and constant
support has been instrumental in this task. She has appraised the SEP norms and insisted
that the norms shall be strictly adhered.
I also take this opportunity to thank Hon. Registrar – Evaluation, Dr. Thippeswamy K for
his unconditional support and guidance that has been influential in successful completion
of the task. He has extended expert advice in Credit Framework and Examination related
pattern designing.
I whole-heartedly thank Hon. Dean, Faculty of Commerce, Bengaluru North University,
Dr. Muninarayanappa, who has been a guiding force and his valuable inputs and
contributions at every stage is of immense worth in completion of this task.
I extend my fullest gratitude to all the Hon. Members of Board of Studies & Co-opted
Members for their sincere efforts in framing the syllabus. The main aim was to ensure
critical thinking, problem-solving and decision making which are the three major graduate
attributes. Every member has contributed significantly and have successfully completed
the assigned task within the stipulated time and their expertise, inputs, suggestions,
feedback were of immense help in framing the syllabus.
I also thank all the support staff of the Bengaluru North University for their support in
successful completion of the syllabus framing.
I once again thank each and every one for their invaluable time and service in their own
possible way for successful completion of the assigned task.
REGULATIONS PERTAINING TO B.COM – General DEGREE
ACCORDING TO SEP – 2024
I. INTRODUCTION
The curriculum framework for B.Com. Degree is structured to offer a broad

outline that helps in understanding the creative potential of new career
growth opportunities based on changing industrial and societal needs. The
course is upgraded keeping in mind the aspirations of students, with
opportunities to excel in specializations such as Accounting, Finance,
Marketing, Human Resources and Business Analytics to focus the students
towards a career in these domains. The core concepts within the subjects have
been updated to incorporate the recent advancements and techniques to
upgrade the skills of learners to create a focus on various functional areas of
business. Problem based learning has been integrated into the curriculum for
a better understanding of various concepts in Commerce, Business and
Industry. The syllabus under SEP-2024 is expected to enhance the level of
understanding among students and maintain the high standards of graduate
program offered to the student community. Effort has been made to integrate
the use of recent technology and MOOCs to assist teaching learning process
among students. The major objective of the graduate program is to elevate the
subject knowledge among students, and making them as critical thinkers
thereby students can address the issues related to industry and other
business sectors.
II. OBJECTIVES
1. To give an insight into the areas of Accounting, Finance, Taxation,

Marketing, Human Resource Management and the new developments
in Business Management
2. To prepare students for professions in the field of Accounting and
Finance and provide exposure to the latest developments relating to the
field of Accounting & Finance
3. To incentivize the development of personal and executive skills in the
students with the aim of enhancing the efficiency of decision making
and strengthening the problem detection, analysis and solving skills
4. To enable students to understand and apply the latest developments in
Information Technology to Accounting & Finance areas in order to
develop core competencies and to generate employment opportunities
5. To develop leaders who can head operations or logistics departments in
the future in line with the latest developments in the field of Accounting
& Finance
6. To develop global middle level managers to address and solve real time
operational issues in the areas of Accounting & Finance
7. To enable students to gain command over the new e-commerce
business models
8. To develop committed managers with ethical standards and values
9. To develop business philosophers with a focus on social responsibility
and ecological sustainability
III. GRADUATE ATTRIBUTES
The graduate attributes in B.Com. are the outline of the expected course
learning outcomes mentioned in the beginning of each course. The
characteristic attributes that a B. Com. graduate will be able to demonstrate
through learning various courses are listed below:
• Disciplinary Knowledge
Capability of executing comprehensive knowledge and understanding
of one or more disciplines that form part of commerce.
• Communication Skills
Ability to communicate long standing, unsolved problems in
commerce; Ability to show the importance of commerce as precursor
to various market developments since the beginning of civilization.
• Critical Thinking
o Ability to engage in reflective and independent thinking by
understanding the concepts in every area of Commerce, Business
and Industry
o Ability to examine the results and apply them to various problems
appearing in different branches of Commerce, Business and
Industry
• Problem Solving
Capability to reduce a business problem and apply the classroom
learning into practice to offer a solution for the same; Capabilities
to analyse and synthesize data and derive inferences for valid
conclusion; Able to comprehend solutions to sustain problems
originating in the diverse management areas such as Finance,
Marketing, Human Resource, Taxation and so on
• Research Related Skills

o Ability to search for, locate, extract, organize, evaluate, and use
or present information that is relevant to a particular topic;
o Ability to identify the developments in various branches of
Commerce, Business and Industry
• Information and Communication Technology – Digital Literacy

Capability to use various ICT tools (like spreadsheet) for
exploring, analysis, and utilizing the information for business
purposes
• Self-directed Learning
Capability to work independently in diverse projects and ensure
detailed study of various facets of Commerce, Business and
Industry
• Moral and Ethical Awareness/Reasoning

Ability to ascertain unethical behavior, falsification, and
manipulation of information; Ability to manage self and various
social systems
• Life-long learning
Capability of self-paced and self-directed learning aimed at
personal development and for improving knowledge/skill
development and reskilling in all areas of Commerce, Business
and Industry
IV. ELIGIBILITY FOR ADMISSION
Candidates who have completed two years Pre – University Course of

Karnataka State or its equivalent as notified by the University from time to
time are eligible to seek admission for this course.
V. DURATION OF THE PROGRAMME
The Duration of the Programme is Three (03) years of Six Semesters.
VI. MEDIUM OF INSTRUCTION
The medium of instruction shall be in Kannada & English. A candidate is

permitted to write the examination either in Kannada or in English.
VII. ATTENDANCE
● For the purpose of calculating attendance, each semester shall be taken

as a Unit
● A student shall be considered to have satisfied the requirement of
attendance for the semester, if he/she has attended at least 75% in
aggregate of the number of working periods in each of the courses
compulsorily
● A student who fails to satisfy the above condition shall not be permitted
to take the University examination
VIII. TEACHING AND EVALUATION
M.Com graduates with B. Com, B.B.M, BBA & BBS as basic degrees from a
recognized University are only eligible to teach and to evaluate the Courses
(except Languages & Constitutional Values) mentioned in this regulation.
Languages and Constitutional Values shall be taught by the post-graduates
as recognized by the respective Board of Studies.
IX. RECORD MAINTENANCE AND SUBMISSION
● Every college is required to establish an Innovative Business Lab /

Computer Lab to enable students to get practical knowledge of business
activities and online learning.
● In every semester, the student should keep a record of the Business
Lab/Field Study Activity and submit it to the concerned faculty.
● The BOE is authorized to make random surprise visits to the colleges
and verify record-books and the internal marks awarded.
X. GUIDELINES FOR CONTINUOUS INTERNAL EVALUATION (CIE) AND
SEMESTER END EXAMINATION (SEE)
The CIE and SEE will carry 20% and 80% weightage respectively, 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:
SL No. Parameters for the Evaluation Marks
Continuous Internal Evaluation (CIE)
A Continuous & Comprehensive Evaluation (CCE) 10 Marks
B Internal Assessment Tests (IAT) 10 Marks
Total of CIE (A+B) 20 Marks
C Semester End Examination (SEE) 80 Marks
Total of CIE and SEE (A + B + C) 100 Marks
A. Continuous & Comprehensive Evaluation (CCE): The CCE will carry a

maximum of 10% weightage (10 marks) of total marks of a course. The
faculty member can select any four of the following assessment methods,
each carrying 5 marks,
● Individual Assignments
● Seminars/Classroom Presentations/ Quizzes
● Group Discussions /Class-room Discussion/ Group Assignments
● Case studies/Case lets
● Participatory & Industry-Integrated Learning/ Field visits
● Practical activities / Problem Solving Exercises
● Participation in Seminars/ Academic Events/Symposia, etc.
● Mini Projects/Capstone Projects
● Any other academic activity.
B. Internal Assessment Tests (IAT): The IAT will carry a maximum of 10%
weightage (10 marks) of total marks of a course, under this component.
Two tests will have to be conducted in a semester for 20 marks each and
the same is to be proportionately scaled down to 10 marks.
XI. APPEARANCE FOR THE EXAMINATION
A candidate shall be considered to have appeared for the examination only if

he/she has submitted the prescribed application for the examination along
with the required fees to the university.
XI. PATTERN OF SEMESTER END EXAMINATION QUESTION PAPER
SECTION-A (Conceptual questions) (05 X 02 =

1. a,b,c,d,e,f,g Answer any FIVE out of seven sub questions 10 Marks)
SECTION -B: (Application questions) (03 X 06 =

2,3,4,5,6 Answer any THREE out of five questions 18 Marks)
SECTION-C: (Analysis and understanding questions) (03 X 14 =

7,8,9,10,11 Answer any THREE out of five questions 42 Marks)
SECTION-D Question completely based on the skill (01 X 10 =

12 Development part (lab activities) 10 Marks)
Answer any ONE out of two questions
TOTAL 80 Marks
Notes:
● One Hour of Lecture is equal to 1 Credit
● One Hour of Tutorial is equal to 1 Credit (Except Languages)
● Two Hours of Practical is equal to 1 Credit
Acronyms Expanded
CC Compulsory Course
DSC Discipline Specific Course
DSE Discipline Specific Elective
DSS Discipline Specific Specialization
SEE Semester End Examination
EC & CC Extra-Curricular & Co-Curricular
CIE Continuous Internal Evaluation
L+T+P Lecture + Tutorial + Practical
IAT Internal Assessment Test
CCE Continuous and Comprehensive Evaluation
EC & CC Extra-curricular & Co-curricular
DEPARTMENT OF COMMERCE
B.COM DEGREE (General)
SEP - 2024 (CBCS -SEMESTER SCHEME) – 2024-25
COURSE MATRIX - FIRST SEMESTER

Semester I
Teaching
Sl. Course Category Hrs per Total
No. Code Title of the Course of Courses Week SEE CIE Marks Credit
(L+T+P)
1 Lang.1.1 Language-I CC – 1 As decided by Respective 3
BoS
2 Lang.1.2 Language–II CC – 2 As decided by Respective 3
BoS
3 B.Com.1.1 Financial Accounting DSC – 1 4+0+0 80 20 100 4
4 B.Com.1.2 Management DSC – 2
Dynamics and 4+0+0 80 20 100 4
Applications
5 B.Com.1.3 Corporate DSC – 3
4+0+0 80 20 100 4
Administration
6 B.Com.1.4 Business Decisions & DSC – 4 4+0+0 80 20 100 4
Market Structures
7 CC 1.1 Constitutional & CC - 3 As decided by Respective 2
Moral Values BoS
or
Environmental
Studies
Sub–Total 24
Physical Education – Yoga/Health & Wellness/NCC/NSS/R&R (EC&CC)
COURSE MATRIX - SECOND SEMESTER

Semester II
Teaching
(L+T+P)
BoS
BoS
3 B.Com.2.1 Advanced Financial DSC – 5
4+0+0 80 20 100 4
Accounting
4 B.Com.2.2 Human Resource DSC – 6
4+0+0 80 20 100 4
Management
5 B.Com.2.3 Indian Financial DSC – 7
4+0+0 80 20 100 4
System
6 B.Com.2.4 BUMASTICS - I DSC – 8 4+0+0 80 20 100 4
7 CC 2.1 Constitutional & CC – 6 As decided by Respective 2
Moral Values BoS
or
Environmental
Studies
Sub–Total 24
Physical Education – Yoga/ Health & Wellness/NCC/NSS/R&R (EC&CC)
COURSE MATRIX - THIRD SEMESTER

Semester III
Teaching
(L+T+P)
BoS
BoS
3 B.Com.3.1 Corporate Accounting DSC – 9 4+0+0 80 20 100 4
4 B.Com.3.2 Financial DSC – 10
4+0+0 80 20 100 4
Management
5 B.Com.3.3 Banking & Insurance DSC – 11 4+0+0 80 20 100 4
6 B.Com.3.4 BUMASTICS - II DSC – 12 4+0+0 80 20 100 4
7 B.Com.3.5 • Event Management 4+0+0 80 20 100 4
• Bharatiya DSE - 1
Management
(Any one of the above)
Sub–Total 26
COURSE MATRIX - FOURTH SEMESTER
Semester IV
Teaching
(L+T+P)
BoS
2 Lang.4.2 Language–II CC - 10 As decided by Respective 3
BoS
3 B.Com.4.1 Advanced Corporate DSC – 13 4+0+0 100 4
80 20
Accounting
4 B.Com.4.2 Marketing DSC – 14 4+0+0 100 4
80 20
Management
5 B.Com.4.3 Cost Accounting DSC – 15 4+0+0 80 20 100 4
6 B.Com.4.4 Computer DSC – 16 4+0+0 80 20 100 4
Applications in
Business
7 B.Com.4.6 • E-Commerce DSE – 2 4+0+0 80 20 100 4
• Entrepreneurship
& Start-ups
(Any one of the above)
Sub–Total 26
COURSE MATRIX - FIFTH SEMESTER

Semester V
Teaching
(L+T+P)
1 B.Com.5.1 Goods & Services Tax DSC – 17 4+0+0 80 20 100 4
2 B.Com.5.2 Income Tax – 1 DSC – 18 4+0+0 80 20 100 4
3 B.Com.5.3 Costing Methods &
DSC – 19 4+0+0 80 20 100 4
Techniques
4 B.Com.5.4 Auditing DSC - 20 4+0+0 80 20 100 4
5 B.Com.5.5 Specialization - 1 DSS – 1 4+0+0 80 20 100 3
7 B.Com.5.7 Internship CC - 11 - 60 40 100 3
Sub–Total 25
COURSE MATRIX - SIXTH SEMESTER
Semester VI
Teaching
(L+T+P)
1 B.Com.6.1 Business Taxation DSC – 21 4+0+0 80 20 100 4
2 B.Com.6.2 Income Tax - 2 DSC – 22 4+0+0 80 20 100 4
3 B.Com.6.3 Management DSC – 23 4
4+0+0 80 20 100
Accounting
4 B.Com.6.4 Mercantile Law DSC – 24 4+0+0 80 20 100 4
7 CC Business Research CC - 12 4+0+0 80 20 100 3
Methodology
Sub–Total 25
Name of the Program: Bachelor of Commerce (B. Com)
Course Code: B.Com. 1.1
Name of the Course: FINANCIAL ACCOUNTING
Course Credits No. of Hours per week Total No. of Teaching Hours
4 Credits 4 Hrs 56 Hrs
Course Description
The Course enables the students to learn various aspects of accounting right from
preparing the final accounts of Sole Trading Concern to the Non-Profit
Organisations, as well as to learn special routine accounting entries in case of
Departments and Branches
Course Objectives
• Make the student understand the accounting concepts and conventions

• Gain the knowledge about the preparation of final accounts
• Gain the knowledge on treatment of inter departmental transfers in books of
accounts
• Understand the operating of Branch businesses and how the accounting
entries are made
Course Outcomes
On successful completion of the course, the student will be able to

CO 1: Prepare the final accounts of a Sole Trading Concern
CO 2: Raise the Fire Insurance Claim for loss of Stock in the business
CO 3: Ascertain the P&L of each department in a Departmental Organisation
CO 4: Ascertain the profit or loss from each branch in Branch Businesses
CO 5: Prepare the final accounts of NPOs
Pedagogy
Classroom Lectures, Tutorials, Group Discussion, Seminar, Case Studies, Lab &
Field Work etc
Syllabus
Module:1 - THEORETICAL FRAMEWORK OF FINANCIAL ACCOUNTING 12 Hrs
Accounting: Introduction, Meaning & Definition – Book-Keeping & Accounting –

Accounting Principles: Concepts and Conventions – Accounting Process: Journal,
Ledger, Trial Balance, Final Accounts (Theoretical aspects only) – Preparation of
Final Accounts of a Sole Trading Concerns – Introduction to Accounting Standards
and Indian Accounting Standards (AS & Ind AS- Theory only)
Module:2 – FIRE INSURANCE CLAIMS 10 Hrs
Insurance Claims: Introduction & Need – Loss of Stock – Steps for ascertaining Fire
Insurance Claim – Treatment of Salvage – Average Clause – Treatment of Abnormal
Items – Computation of Fire Insurance Claims
Module: 3 - DEPARTMENTAL ACCOUNTS 10 Hrs
Departmental Accounts: Meaning, Definition, Objectives – Basis of Apportionment

of Common Expenses among different Departments – Preparation of Trading and
Profit and Loss Account in Columnar Form – Preparation of Balance Sheet in
Horizontal Format of Sole Trading Concerns & Partnership Firms (Including Inter
Departmental Transfers at Cost Price only)
Module: 4 - BRANCH ACCOUNTS 10 Hrs
Branch Accounts: Introduction, Meaning, Definition, Objectives – Types of Branches

– Dependent Branches: Features & Characteristics – Supply of Goods at Cost Price
& Invoice Price – Branch Account in the books of Head Office (Debtors System Only)
Module: 5 - ACCOUNTING FOR NOT-FOR-PROFIT ORGANISATIONS 14 Hrs
Not for Profit Organizations: Meaning, Features – Capital & Revenue: Receipts,
Expenditure and Losses, Deferred Revenue Expenditure – Preparation of Receipts
and Payments A/c, Income and Expenditure A/c and Closing Balance Sheet (when
Opening Balance Sheet is given)
Skill Development Activities

• Write a neat diagram of accounting cycle
• List any 10 Indian Accounting Standards
• State the steps involved in Fire Insurance Claim
• Collection & recording of financial data of Departmental store
• Collection of transactions relating to any branch and preparation of Branch
Account
• Preparation of Departmental Profit & Loss Account and Balance Sheet with
imaginary figures
BOOKS FOR REFERENCE

1. Arulanandam & Raman – Financial Accounting – I, HPH
2. Dr. S Muralidhar, Prof. S A Jagadeesha, Dr. K S Sailaja & Prof. P R
Narasappa– Financial Accounting- Kalyani Publishers
3. Anil Kumar, Rajesh Kumar and Mariyappa - Financial Accounting -
HPH
4. Prof. Jayaram, Dr. Sairam A, Dr. Vikram K, Dr. Yathiraju K, Advanced
Financial Accounting – Phoenix Publishing House
5. Jawaharlal & Seema Srivastava - Financial Accounting - HPH
6. Dr. S.N. Maheswari - Financial Accounting - Vikas Publications
7. S P Jain and K. L. Narang - Financial Accounting- I - Kalyani
Publishers
8. Radhaswamy and R.L. Gupta - Advanced Accounting - Sultan Chand
9. Dr. Janardhanan - Financial Accounting - Kalyani Publishers
10. Guruprasad Murthy - Financial Accounting - HPH
11. Soundarrajan & K. Venkataramana - Financial Accounting - SHBP
12. Dr.Venkataraman & others ( 7 lecturers) - Financial Accounting - VBH
Name of the Course: MANAGEMENT DYNAMICS & APPLICATIONS
Course Description
Management Dynamics and Applications is a field of management studies, which
involves the study of various management concepts and their applicability and
enabling students to understand the basic concepts of management such as
planning, organizing, directing and controlling and their impact
Course Objectives
1. To provide knowledge about basic concepts of management
2. To impart knowledge about various theories of the Management
3. To impart knowledge and awareness about the applicability of the management
concepts
4. To provide knowledge about the factors that influences various management
dynamics
Course Outcomes
CO 1: Understand concepts of business management, principles and its functions

CO 2: Explain the process of planning and decision making
CO 3: Create organization structures based on authority, task, and responsibilities
CO 4: Analyse the skills, roles and responsibilities of a manager
CO 5: Realize the social and ethical responsibilities of business
Pedagogy
Class Room Lectures, Videos, Case Studies, Role Play, Group Discussions, Field
Works
Syllabus
Module:1 – INTRODUCTION TO MANAGEMENT 10 Hrs
Management: Introduction, Meaning & Definition – Evolution of Management

Thoughts: Pre-Scientific Management Era & Modern Management Era – Nature and
Characteristics of Management – Scope and Functional Areas of Management –
Management as a Science, Art & Profession – Management and Administration –
Management Principles: FW Taylor and Henry Fayol
Module:2 – PLANNING, DECISION MAKING & ORGANIZATION STRUCTURE

12 Hrs
Planning: Meaning and Definition, Features & Importance – Steps in planning
Process – Types of Planning – Types of Plans (Meaning) – Advantages and
Disadvantages of Planning - MBO & MBE (Meaning)
Decision making: Meaning, Characteristics & Process – Types of Decisions
Organization: Nature, Need and Importance – Organization Structure – Types of
Organization Structures – Formal and Informal Organizations
Module:3 – STAFFING, DIRECTING & COMMUNICATION 12 Hrs
Staffing: Introduction, Meaning & Definition – Functions of Staffing – Staffing

Process
Directing: Meaning and Nature – Principles of Direction
Communication: Meaning, Definition, Purpose & Process – Barriers to
Communication – Steps to Overcome Communication Barriers – Types of
Communication – Motivation Theories: Maslow’s Need Hierarchy Theory, Herzberg’s
Two Factor Theory, Mc. Gregor’s X and Y theory
Module:4 – LEADERSHIP, CONTROLLING AND CO-ORDINATION 14 Hrs
Leadership – Meaning – Characteristics of Leadership – Leadership styles –

Autocratic style – Democratic Style – Participative Style – Laissez Faire - Transition
Style – Charismatic Leadership Style
Control – Meaning & Importance – Steps in Controlling – Limitations – Principles
of effective control system – Essentials of Effective Control system – Techniques of
Control (meaning only)
Co-ordination – Meaning – Importance and Principles of Co-ordination - steps in
controlling,
Module:5 – BUSINESS SOCIAL RESPONSIBILITY AND MANAGERIAL ETHICS

8 Hrs
Business Social Responsibility: Meaning, Need & Importance – Green Management:
Meaning, Green Management actions – Managerial Ethics: Meaning, Importance of
Ethics in Business, Factors that determine Ethical or Unethical Behaviour

• Two cases on the above syllabus should be analyzed by the teacher in the
classroom and the same need to be recorded by the student in the Skill
Development Book
• List out recent changes in Management Structure
• Draft chart on Functions of Management
• Prepare a Report on the Application of Artificial Intelligence in Business
BOOKS FOR REFERENCE

1. Harold Koontz and Heinz Weihrich (2017), Essentials of Management: An
International and Leadership Perspective, McGraw Hill Education, 10th
Edition
2. Rajkumar. S and Nagarajan. G (2021) Management Principles and
Applications, Jayvee International Publications, Bangalore
3. Stephen P Robbins and Madhushree Nanda Agarwal (2009), Fundamentals
of Management: Essential Concepts and Applications, Pearson Education,
6th Edition.
4. James H. Donnelly, (1990) Fundamentals of Management, Pearson
Education, 7th Edition.
5. B.P. Singh and A.K.Singh (2002), Essentials of Management, Excel Book
6. P N Reddy (2005), Principles of Management, TMH Publications, 3rd Edition.
7. LM Prasad, Principles of management, Sultan Chand and Sons
Name of the Course: CORPORATE ADMINISTRATION
Course Description
The course aims at understanding different legal obligations required to start a
company to be aware of the corporate personality and also the powers and
liabilities of a KMP in a company and the concepts of Corporate Social
Responsibility
Course Objectives
The objective of this Course is to expose the students to understand various
theoretical aspects of Company Formation and its Governance. It is an academic
discipline in its own right, bringing together the concepts of Company Law and its
Governance. The subject offers comprehensive understanding of establishment
and management of companies
Course Outcomes
On successful completion of the course, the student will be able to,

CO 1: Understand the difference between Public and Private Companies
CO 2: Identify different legal obligations to start a company
CO 3: Analyze the role, responsibilities and functions of Key Managerial Personnel
CO 4: Understand the procedure of corporate meeting and the role of CS
CO 5: Evaluate the role of liquidator in the process of winding up of the company
Pedagogy
Works
Syllabus
Module: 1 – INTRODUCTION TO COMPANY 12 Hrs
Company: Introduction, Meaning, Definition, Features, Historical backdrop –

Important Provisions of 2013 Companies Act, Kinds of Companies – One Person
Company (OPC), Private Company, Public Company, Company Limited by
Guarantee, Company Limited by Shares, Holding Company, Subsidiary Company,
Government Company, Listed Company, Statutory Company, Registered Company,
Foreign Company
Module: 2 – FORMATION OF COMPANY 14 Hrs
Promotion: Meaning – Promoters: Meaning, Functions, Position, Rights and Duties

of Promoters
Incorporation: Meaning, Procedure, Certificate of Incorporation, effects of
registration, capital subscription, and commencement of business
Documents of Companies: Memorandum of Association – Meaning, Clauses,
Provisions and Procedures for Alteration, Doctrine of Constructive Notice, Articles
of Association – Definition, Contents, Distinction between MOA and AOA
Subscription Stage – Meaning & Contents of Prospectus, Red Herring Prospectus,
Statement in lieu of Prospectus; Issue, Allotment & Forfeiture of Shares; Book-
Building Process, Concept of ASBA & Reverse Book-Building
Commencement Stage – Documents to be filed; e-filing; Registrar of Companies;
Certificate of Commencement of Business
Module: 3 – CORPORATE GOVERNANCE 12 Hrs
Corporate Governance: Introduction, Meaning & Definitions, Importance –

Corporate Ethics – Corporate Social Responsibility
Key Managerial Personnel (KMP): Managing Director, Whole time Directors, Chief
Financial Officer, Resident Director, Independent Director – Auditors: Appointment,
Powers - Duties & Responsibilities – Audit Committee & CSR Committee – Company
Secretary: Meaning, Types, Qualification, Appointment, Position, Rights, Duties,
Liabilities & Removal or dismissal
Institute of Company Secretaries of India (ICSI): Introduction to ICSI,
Establishment, Operations and its role in the promotion of Ethical Corporate
Practices
Module: 4 – COMPANY MEETINGS 08 Hrs
Corporate Meetings: Introduction, Importance, Types, Resolutions, Minutes of

meeting – Requisites of a valid meeting: Notice, Quorum, Proxy – Voting: Postal
Ballot & e-voting – Role of a Company Secretary (CS) in convening the Meetings –
Types of Meetings: Annual, Extra-ordinary General Meetings, Board Meetings,
Committee Meetings –Secretarial compliances regarding drafting of the minutes for
various Meetings – Resolution types – Meeting through Video Conferencing & Virtual
Meetings
Module: 5 – WINDING UP OF COMPANIES 10 Hrs
Winding-up: Introduction & Meaning, Modes of Winding up; Consequence of

Winding up; Official Liquidator – Role & Responsibilities of Liquidator; Defunct
Company; Insolvency Code; Administration of NCLT, NCLAT & Special Courts

• Collect MOA of different companies and study various clauses.
• Collect AOA of different companies and study various clauses
• Collect prospectus of any recent public issue and study the Book-Building
Process
• Analyze the process to fix Cap Price and Floor Price in an IPO
• Examine the difference between IPO and FPO
• Examine different types of IPOs with specific emphasis on Offer for Sale
• Collect a Prospectus of any company which has gone Public recently and
analyze ASBA
• Prepare the minutes of company meetings of an imaginary company
• Relevant Case Laws as per the provisions of the Act
• Prepare a Chart showing different types of Companies
BOOKS FOR REFERENCE

1. S.N Maheshwari - Elements of Corporate Law - HPH.
2. Balchandran – Business Law for Management – HPH
3. Dr. B.G. Bhaskar, K.R. Mahesh Kumar – Corporate Administration - VBH
4. .Dr. P.N. Reddy and H.R. Appanaiah - Essentials of Company Law and Secretarial
Practice - HPH
5. M.C. Shukla & Gulshan - Principles of Company Law
6. K. Venkataramana - Corporate Administration - SHBP
7. N.D. Kapoor - Company Law and Secretarial Practice - Sultan Chand
8. C.L Bansal - Business and Corporate Law
9. M.C. Bhandari - Guide to Company Law Procedures - Wadhwa Publication
10. S.C. Kuchal - Company Law and Secretarial Practice
11. S.C. Sharma - Business Law - I.K. International Publishers
12. S.N Maheshwari - Elements of Corporate Law - Vikas Publishers
13. Dr. Avtar Singh - Company Law 14. Gower & Davies – The Principles of Modern
Company Law
Name of the Course: BUSINESS DECISIONS AND MARKET STRUCTURE
Course Description
This paper provides an overall introduction to business economics as dealing with
the problems of allocation of scarce resources in optimum manner. It aims to
build a familiarity with the basic tools of consumer and producer theory, the
operation of markets and optimisation in an economic context. In order to explain
economic issues and solutions in a practical manner, the concepts are to be
discussed with case studies and numerical problems wherever applicable
Course Objectives
• The Objective of this Course is to introduce students to the basic elements
of business decision and market structure.
• The students need to identify various market structures relevant for
commercial transactions and their impact on business decisions
• To illustrate what elements are considered while policy and decision making
at the strategic level
• To analyze operations of markets under varying competitive conditions and
make optimal business decisions
Course Outcomes
CO 1: Understand the market structure to become a skilful financial manager
CO 2: Comprehend the economic variables in general business atmosphere
CO 3: Comprehend the relationship between various policies of business
CO 4: Understand the dynamics of various market situations
Pedagogy
Works
Syllabus
Module:1 – INTRODUCTION TO BUSINESS DECISIONS 10 Hrs
Business Decision and Economic Problems – Scarcity and Choice: Nature and Scope
– Positive and Normative Science – Micro and Macro aspects – Central Problems of
an Economy – Production Possibility Curve – Opportunity Cost – Working of
Economic Systems – Business Cycles
Basic Characteristics of the Indian Economy – Major Issues of Economic
Development – Recent Trends in Indian Economy
Module 2: CONSUMPTION AND DEMAND ANALYSIS 12 Hrs
Demand: Meaning, Definition, Determinants & Types – Business significance of

Consumption and Demand – Demand Schedule – Individual and Market Demand
Curve – Law of Demand – Changes in Demand – Elasticity of Demand – Effect of a
shift in Demand - Demand Forecasting: Survey and Statistical Methods (numerical
problems on Moving Averages Method and Method of Least Square)
Consumption: Cardinal Utility Approach - Law of Diminishing Marginal Utility –

Law of Equi-Marginal Utility – Indifference Curve Approach – Budget Line –
Consumer’s Equilibrium
Module 3: PRODUCTION ANALYSIS 8 Hrs
Production Analysis: Theory of Production, Production Function, Factors of

Production, Characteristics, Production Possibility Curves – Concepts of Total
Product, Average Product and Marginal Product – Fixed and Variable Factors –
Classical and Modern approaches to the Law of Variable Proportions – Law of
Returns to Scale: Economies and Diseconomies of Scale (Graphical Presentation)
Module 4: SUPPLY AND COST ANALYSIS 13 Hrs
Supply: Meaning, Supply Schedule, Individual and Market Supply Curve,

Determinants of Supply, Law of Supply, Changes in Supply – Equilibrium of
Demand and Supply – Determination of Equilibrium Price and Quantity – Effect of
a shift Supply – Elasticity of Supply
Theory of Costs: Basic Concepts, Sunk Costs and Future Costs; Direct Costs and
Indirect Costs – Cost Curves: Total, Average, Marginal Cost Curves – Relationship
of Marginal Cost to Average Cost – Fixed and Variable Cost
Module 5: ANALYSIS OF REVENUE, PRICE AND MARKETS 13 Hrs
Basic Concepts of Revenue – Revenue Curves: Total, Average, Marginal Revenue

Curves – Relationship of Marginal Revenue to Average Revenue
Price and Output decisions in various market forms: Concept of Market and Main
forms of Market – Equilibrium of the Firm and Industry - Total Revenue & Total
Cost Approach, Marginal Revenue & Marginal Cost Approach – Price and Output
Determination in Perfect Competition – Price and Output Determination in
Imperfect Competition: Monopoly, Monopolistic Competition and Oligopoly

(These activities are only indicative, the Faculty members can innovate)
1. Draft the diagrammatic representation of each aspect of the chapter in a
book under different chapters
2. Select and discuss the case studies that will have impact on business
decision- making in each chapter
3. A survey report on the demand forecasting for a product
4. Student to choose a product and apply price elasticity in real situation
5. Detail charts on Consumer Surplus
BOOKS FOR REFERENCE

1. P.L. Mehta, Managerial Economics – Analysis, Problems & Cases -
Sultan Chand & Sons - New Delhi – 02
2. C.M. Chaudhary, Business Economics - RBSA Publishers - Jaipur – 03
3. H. L. Ahuja, Business Economics–Micro & Macro-Sultan Chand & Sons-
New Delhi
4. M.M Gupta, Business Economics – Sindhu publications – Bangalore
5. Hirchey. M., Managerial Economics, Thomson South western (2003)
6. Salvatore, D: Managerial Economics in a global economy (Thomson
South Western Singapore, 2001)
7. Frank Robert. H, Bernanke. Ben S., Principles of Economics (Tata
McGraw Hill (ed.3)
8. Gregory Mankiw., Principles of Economics, Thomson South western
(2002 reprint)
9. Samuelson & Nordhas.: Economics (Tata McGraw Hills, New Delhi,
2002)
10. Pal Sumitra, Managerial Economics cases and concepts (Macmillan, New
Delhi,2004)
11. D. M. Mithani: Business Economics
12. Dr. P. N. Reddy & H. R. Appanaiah: Essentials of Business Economics
13. H. Craig Petersen & W. Cris Lewis: Managerial Economics, PHI
14. Joel Dean: Managerial Economics
15. K. K. Dewett: Economic Theory.
Name of the Course: ADANCED FINANCIAL ACCOUNTING
Course Description
The Course enables the students to learn accounting for Joint Venture and
Partnership Firm & to understand the concept of Royalty Accounting
Course Objectives
• Make the student understand the accounting for Sole Trading Concern.
• Understand the Joint Venture Business and recording joint venture
transactions
• Gain the knowledge about the preparation of final accounts of partnership
firm
• Gain the knowledge on special entries in case of conversion of firm into a
limited company
Course Outcomes
On successful completion of the course, the student will be able
CO 1: Ascertain the Profit or Loss and the Financial Position in case of incomplete
accounting records
CO 2: Ascertain the Profits or Loss from Joint Venture Business
CO 3: Prepare the final accounts of Partnership Firm
CO 4: Understand the accounting procedure involved in conversion of Partnership
Firm into a Limited Company
CO 5: Understand how to record the transactions in respect of Royalty in the books
of lessor and lessee
Pedagogy
Works
Syllabus
Module-1: ACCOUNTS FROM INCOMPLETE RECORDS 10 Hrs
Single Entry System: Meaning, Features – Ascertainment of Profits or Loss of a Sole

Trader Using Statement of Affairs Method – Opening & Closing Statement of Affairs
– Statement of Profit or Loss – Revised Statement of Affairs
Module: 2 - ACCOUNTING FOR JOINT VENTURES 10 Hrs
Joint Venture: Introduction, Meaning & Objectives – Distinction between Joint

Venture and Partnership – Recording of Joint Venture Transactions (both Journal
& Ledger): when separate set of books are maintained; when separate set of books
are not maintained (co-venturer keeps records of own transactions – Memorandum
Joint Venture A/c Method)
Module: 3 - CONSIGNMENT ACCOUNTS 12 Hrs
Consignment: Introduction & Meaning – Consignor & Consignee - Distinction

between Joint Venture and Consignment - Goods Invoiced at Cost Price; Goods
Invoiced at Selling Price; Normal Loss & Abnormal Loss; Valuation of Stock; Stock
Reserve; Journal Entries & Ledger Accounts in the books of Consignor and
Consignee
Module: 4 - CONVERSION OF PARTNERSHIP FIRM INTO A LIMITED COMPANY

12 Hrs
Conversion: Introduction, Meaning & Objectives – Purchase Consideration -
Methods of Calculation of Purchase Consideration: Lump Sum Method, Net Assets
Method, Net Payment Method – Mode of Discharge of Purchase Consideration –
Ledger Accounts in the Books of Vendor – Incorporation Entries in the Books of
Purchasing Company – Preparation of Balance Sheet in Vertical form
Module: 5 - ROYALTY ACCOUNTS 12 Hrs

Royalty: Introduction, Meaning and Definition – Technical Terms: Royalty, Royalty
Agreement, Landlord, Minimum Rent, Short Workings, Recoupment of Short
Working under Restrictive (Fixed Period) and Non-restrictive (Floating Period),
Recoupment within the Life of the Lease – Accounting Treatment for Strike and
Stoppage of work – Accounting Treatment in the books of Lessee and Lessor –
Journal Entries and Ledger Accounts with Minimum Rent Account

• Write the format of Statement of Profit or Loss using imaginary figures
• Collect the joint venture agreement and discuss on various clauses included
in it
• Collect the audited final accounts of a Partnership Firm, compare with the
theoretical aspects learnt and give your interpretation
• List out few noted companies which are basically formed as partnership
firms
• Collect a Royalty Agreement and discuss in the classroom the various terms
included in the agreement
BOOKS FOR REFERENCE

1. Arulanandam & Raman – Financial Accounting – I, HPH
2. Dr. S Muralidhar, Prof. S A Jagadeesha, Dr. K S Sailaja & Prof. P R
Narasappa– Advanced Financial Accounting- Kalyani Publishers
3. Anil Kumar, Rajesh Kumar and Mariyappa - Financial Accounting - HPH
4. Prof. Jayaram, Dr. Sairam A, Dr. Vikram K, Dr. Yathiraju K - Advanced
Financial Accounting – Phoenix Publishing House
5. Jawaharlal & Seema Srivastava - Financial Accounting - HPH
6. Dr. S.N. Maheswari - Financial Accounting - Vikas Publications
7. S P Jain and K. L. Narang - Financial Accounting- I - Kalyani Publishers
8. Radhaswamy and R.L. Gupta - Advanced Accounting - Sultan Chand
9. Dr. Janardhanan - Financial Accounting - Kalyani Publishers
10. Guruprasad Murthy - Financial Accounting - HPH
11. Soundarrajan & K. Venkataramana - Financial Accounting - SHBP
12. Dr.Venkataraman & others ( 7 lecturers) - Financial Accounting - VBH
Name of the Course: HUMAN RESOURCE MANAGEMENT
Course Description
The Human Resource Management (HRM) course enables the learner to understand
the key concepts of managing people of the organization in various facets. The
course enables in evaluating HRM related social, economic, environmental and
ethical responsibilities and issues in a global context.
Course Objectives
• To understand the important concepts and principles of HRM
• To understand the criticality of human resources in the development of an
organization
• To gain knowledge of HRM practices in the workplace locally and globally
• To develop skills in leading the organization to success
Course Outcomes
CO 1: Acquire conceptual knowledge of managing people-based function in an
organization
CO 2: Demonstrate proficiency in understanding the challenges and opportunities
of the industry in the context of human capital
CO 3: Systematically plan, implement and evaluate the HR processes for smooth
functioning of the organization
CO 4: Provide innovative solutions to problems in the domain of HRM
Pedagogy
Works
Syllabus
Module:1 - INTRODUCTION TO HUMAN RESOURCE MANAGEMENT 08 Hrs
HRM: Meaning, Nature and Scope of HRM (Objectives and Functions) – Evolution of
HRM – Concept of Human Capital Management – HRM and Personnel Management
– Process of HRM Changing role of HR officials – Emerging issues in managing
Human Resources
Module: 2 – ACQUISITION FUNCTION OF HRM 14 Hrs
Human Resource Planning (HRP): Meaning and Importance of HRP - Factors

affecting HRP – Process of HRP: Job Analysis and Design: Meaning, Need and
Components of Job Analysis and Design – Recruitment: Meaning, Process and
Sources of Recruitment – Selection: Meaning, Process, Types of Selection: Tests and
Interviews - Placement and Onboarding: Meaning and Importance
Module: 3 - TRAINING & DEVELOPMENT 10 Hrs
Training and development: Meaning, Importance, Method – Recent trends in

Training and Development – Concept of Career Management and Management
Development Programs
Module: 4 - PERFORMANCE APPRAISAL AND COMPENSATION MANAGEMENT

14 Hrs
Performance Appraisal: Meaning, Purpose, Methods & Challenges –Performance

Management – Internal Mobility: Promotion: Meaning, Basis of Promotion –
Transfer: Meaning, Reasons for transfer, Meaning of Upsizing, Downsizing and Right
sizing of workforce – Employee Compensation: Meaning, Factors influencing
Compensation and Forms of Compensation
MODULE: 5 – MAINTENANCE FUNCTION OF HUMAN RESOURCE 10 Hrs
Employee Engagement: Meaning, Types and Drivers of Engagement - Employee

Welfare: Concept and Measures – Employee Health and Wellbeing: Meaning,
Measures and Strategies – Recent Trends and Challenges in HRM: Hybrid Work
Model; Diversity, Equity, Inclusion and Belongingness (DEIB) initiatives; Employee
Experience; People Analytics; Professional Career Development; Knowledge based
Organizations (KBO) – Sexual Harassment Redressal and Workplace Bullying
SKILL DEVELOPMENT ACTIVITIES
• Choose an organization and record the latest training programs designed

• Collect at least five different job descriptions from Pharma organizations and
compare the descriptions, emphasizing similarities and differences
• Find at least five employment ads, either on the Internet or in a local
newspaper, that is creative
• Identify the different Technology oriented selection tests used in organizations
• Meet a HR Executive and discuss the job role and challenges faced
• Imagine yourself as a Human Resource Manager of your college and conduct
a survey to measure the engagement levels of your Faculty and Admin Staff
BOOKS FOR REFERENCE
1. Gary Dessler, Biju Varkkey - Human Resource Management – Pearson

2. Aswathappa, K. & Dash, S. - Human Resource Management-Text and cases -
Tata McGraw-Hill
3. Dave Ulrich, Jon Younger, Wayne Brockbank, Mike Ulrich - HR from the
Outside In: Six Competencies for the Future of Human Resources – Peacock
Books
4. Alan Collins - The New HR Leader’s First 100 Days: How To Start Strong, Hit
The Ground Running & Achieve Success Faster As A New Human Resources
Manager, Director or VP – Successinhr.com
5. Beginning Management of Human Resources - University of Minnesota
Libraries Publishing
6. Lucy Adams - HR Disrupted: It’s Time for Something Different - Practical
Inspiration Publishing
7. Subba Rao P, Human Resource Management and Industrial Relations, HPH
Name of the Course: INDIAN FINANCIAL SYSTEM
Course Description
The Course incorporates historical practices and current system of Indian
Financial System and gives thorough understanding of various issues pertaining
to different Financial Markets, Institutions, Services and Regulatory Bodies
Course Objectives
To familiarize the students with the concepts of Indian Financial System and
develop their analytical skills, conceptual skills and substantive knowledge in the
said field
Course Outcomes:
CO 1: Understand the process of Indian Financial System and its functioning
CO 2: Trace the Origin and Growth of Indian Financial Sector
CO 3: Understand Various Financial Markets and its Functioning
CO 4: Understand the role of Regulatory Institutions & protection of Investors
CO 5: Explore various Investment Avenues in the Financial Market
CO 6: Understand the procedure followed in the process of Credit Rating
Pedagogy:
Works
Syllabus
Module:1 – INTRODUCTION TO FINANCIAL SYSTEM 10 Hrs
Financial System: Introduction, Meaning & Components – Financial System and

Economic Development – Financial Inter-mediation – An overview of Indian
Financial System since 1951, Financial Sector Reforms since liberalization 1991 –
Concept of Financial Engineering
Module: 2 – FINANCIAL MARKETS 14 Hrs
Financial Markets: Introduction, Meaning, Classifications & Importance

Money Market: Introduction, Meaning & Definition, Features, Classifications,
Organization and instruments – Role of Central Bank in money market - Indian
Money Market – an overview
Capital Markets: Introduction, Meaning & Definition, Features, Classifications,
Organization and Instruments – Components of Capital market - Cash markets:
Equity and Debt Depository – Primary Markets: IPO, FPO, Rights Issue, Private
Placements & Open Offer – Secondary Markets: NSE, BSE, OTCEI – INDEX –
Composition of NIFTY & SENSEX – Depositories – NSDL & CDSL – Role of Stock
Exchanges in India – Commodity Markets: Introduction & Meaning
Module: 3 – FINANCIAL INSTITUTIONS 12 Hrs
Commercial Banks: Introduction, Classifications, Management of Loans, Role in

financing Commercial and Consumer - Recent developments like MUDRA Financing
and other Social Security Schemes
Development Banks: Introduction, Types, Functions, Growth, Structure & Working

of Development Banks.
Non-Banking Financial Companies: Introduction, Meaning, Importance, Scope,

Characteristics, Functions, Types, Regulations
Regional Rural Banks: Introduction, Meaning, Objectives, Features, RBI Assistance,

Evaluation, Major RRBs
Insurance Organisations: Introduction, Meaning, Importance, Rationale, Types,

Major Players, Important Regulations
Mutual Funds – Introduction and their role in capital market development. Types of
mutual fund schemes (Open Ended vs Close Ended, Equity, Debt, Hybrid schemes
and ETFs
Module: 4 – FINANCIAL SERVICES 12 Hrs
Financial Services: Overview of financial services industry. Merchant Banking – Pre

and Post Issue Management, Underwriting, Book Running Lead Manager (BRLM):
Role of BRLM – Regulatory Framework relating to Merchant Banking in India -
Leasing and Hire Purchase, Consumer and Housing Finance, Venture Capital
Finance, Factoring Services: Types of Factoring – Credit Rating Agencies – CRISIL,
ICRA, CARE, Moody’s, S&P – Financial Advisory and Portfolio Management Services
Module: 5 – REGULATORY INSTITUTIONS 08 Hrs
RBI - Organisation, Objectives, Role and Functions, Monetary Policy of RBI, Impact
of Credit Policy of RBI on Financial Markets, Inflation Index, WPI, CPI
AMFI: Organization, Objectives & Role
SEBI: Role of SEBI and Investor Protection
• Visit Virtual Trading Platforms and Trade Virtually (Understand Real Time
Market Data and Trading Functionalities).
• List out the Non-Banking Financial Services provided by NBFCs
• Prepare a Chart Showing Components of Indian Financial System
• List out the role of Payment Banks and UPIs
• List out Pre and Post Issue Management Services
• Visit AMFI website and record the NET ASSET VALUES of top ten Mutual
Fund Companies
• Write the Rating Procedure followed by CRISIL
BOOKS FOR REFERENCE
1. Dr. S. B. Deodhar & Mrs. Aditi A. Abbyankar, Indian Financial System,

Himalaya Publishing House
2. Bharathi V Pathak, Indian Financial System, Third Edition, Pearson
3. P.N. Varstney & D. K. Mittal, Indian Financial system, Sultan Chand & Sons
Vasant Desai, The Indian Financial System, Himalaya Publishing House
4. M.Y. Khan, Indian Financial System,TMH.
5. Bhole, L. M., Financial Markets and Institutions, Tata McGraw Hill, New
Delhi.
6. Meir Kohn, Financial Institution and Market, Oxford University Press. New
Delhi.
7. Bhole, L.M., Financial Markets and Institutions. Tata McGraw Hill
Publishing Company.
8. Kumar, V., Gupta, K., Kaur, M., Financial Markets, Institutions and
Financial Services, Taxmann’s Publications.
9. Khan M.Y. and Jain, P.K Financial Services, Tata McGraw Hill.
10. Gordon and Natarajan, Financial Markets and Services, Himalaya
Publishing House, India.
Name of the Course: BUMASTICS - I
Course Description
The Course is designed to impart basic knowledge about fundamental
mathematics and statistics and its application in business
Course Objectives
• To familiarize the students with basic concepts of the Business Mathematics
& Statistics and a hands-on practice of the various mathematical & statistical
tools and techniques
• It will enable them to improve their logical reasoning ability and interpretation
of various business results
• The course aims at acquainting the students with the emerging issues in
business, trade and commerce regarding analyzing business facts
Course Outcomes
CO 1: Familiarize with the basic concepts of Business Mathematics and hands on
practice of the various mathematical tools and techniques
CO 2: Boost quantitative thinking and develop numerical abilities
CO 3: Acquaint with the emerging mathematical and statistical issues in business,
trade and commerce
CO 4: Improve their logical reasoning and interpretation of various business results
Pedagogy:
Works
Syllabus
Module: 1 – NUMBER SYSTEM AND EQUATIONS 12 Hrs
Number System: Introduction, Meaning of Number and Number system. Types of

Numbers-Natural Numbers, Integers, Prime Numbers, Rational and Irrational
Numbers, Real Numbers. Computation of HCF and LCM
Equations: Linear Equations-Simultaneous Equations (only two variables):

Elimination and Substitution Methods only. Quadratic Equations-Formula Method
with ax² + bx + c = 0 form. Application of Equations in Business.
Module: 2 - COMMERCIAL ARITHMETIC 08 Hrs
Interest: Meaning of Interest, Simple Interest & Compound Interest – Calculation of

Simple Interest & Compound Interest including yearly and half yearly – Percentages
& Percentiles: Meaning, Difference between Percentage and Percentile – Concept of
CAGR
Ratios and Proportions: Meaning, Duplicate-Triplicate and Sub-Duplicate of a Ratio
– Problems – Application in Business
Module: 3 – INTRODUCTION TO STATISTICS 08 Hrs
Statistics: Meaning, Definitions, Uses and Limitations - Data: Meaning, Types of

Data – Methods of Collection of Primary Data – Classification of Data: Meaning,
Types of Classification of Data – Statistical Series: Problems on Univariate Data -
Tabulation of Data: Meaning, Parts of a Good table - Problems on Tabulation
(Problems on 2-way Tables)
Module: 4 – MEASURES OF CENTRAL TENDENCY 14 Hrs
Average: Meaning, Essentials of good average – Computation of Mean, Median &

Mode for Individual, Discrete and Continuous Series under Direct, Indirect & Step
Deviation Method – Graphical Representation of Median (Ogive Curves) and Mode
(Histogram)
Module: 5 – MEASURES OF DISPERSION 14 Hrs
Measures of Dispersion: Meaning, Types – Absolute measures: Range, Quartile

Deviation, Mean Deviation, Standard Deviation, Variance (Problems)
Relative Measures: Co-efficient of Range, Co-efficient of Quartile Deviation, Co-
efficient of Mean Deviation, Co-efficient of Variation (Problems)
• Draft a chart on number system and its application

• Show a chart for different kinds of equations
• Learning Mathematical applications and decision-making using Spread sheet
• Application of statistical functions in spreadsheet software and students
should submit output of the same
BOOKS FOR REFERENCE
1. Dr. S Muralidhar, Dr. Narasappa P R & Dr. Sailaja K S – Business

Mathematics, Kalyani Publishers.
2. R G Saha – Methods and Techniques for Business Decisions - VBH
3. Dr. Sancheti and Kapoor - Business Mathematics and Statistics - Sultan
Chand
4. Madappa, Mahadi Hassan, M Iqbal Taiyab –Business Mathematics -
Subhash
5. Rajesh S Rajaghatta - Methods and Techniques for Business Decisions -
Kalyani Publishers
6. Gupta, S.P. and Archana Agarwal. Business Statistics, Sultan Chand and
Sons, New Delhi
7. Vohra N. D., Business Statistics, McGraw Hill Education
8. Gupta, S.C. Fundamentals of Statistics. Himalaya Publishing House
9. D N Elhance, Fundamentals of Statistics
10. Sen Chetty and Kapoor, Mathematical Statistics

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BENGALURU NORTH UNIVERSITY

TAMAKA, KOLAR- 563103

Choice Based Credit System

Version 1.0 (12th August, 2024)

to be introduced from the

Academic Year 2024-25

Tamaka, Sri Devraj Urs Extension,

The curriculum framework for B.Com. Degree is structured to offer a broad

1. To give an insight into the areas of Accounting, Finance, Taxation,

• Research Related Skills

• Information and Communication Technology – Digital Literacy

• Moral and Ethical Awareness/Reasoning

IV. ELIGIBILITY FOR ADMISSION

Candidates who have completed two years Pre – University Course of

V. DURATION OF THE PROGRAMME

The Duration of the Programme is Three (03) years of Six Semesters.

VI. MEDIUM OF INSTRUCTION

The medium of instruction shall be in Kannada & English. A candidate is

● For the purpose of calculating attendance, each semester shall be taken

VIII. TEACHING AND EVALUATION

IX. RECORD MAINTENANCE AND SUBMISSION

● Every college is required to establish an Innovative Business Lab /

SL No. Parameters for the Evaluation Marks

Continuous Internal Evaluation (CIE)

A Continuous & Comprehensive Evaluation (CCE) 10 Marks

B Internal Assessment Tests (IAT) 10 Marks

Total of CIE (A+B) 20 Marks

C Semester End Examination (SEE) 80 Marks

Total of CIE and SEE (A + B + C) 100 Marks

A. Continuous & Comprehensive Evaluation (CCE): The CCE will carry a

XI. APPEARANCE FOR THE EXAMINATION

A candidate shall be considered to have appeared for the examination only if

SECTION-A (Conceptual questions) (05 X 02 =

SECTION -B: (Application questions) (03 X 06 =

SECTION-C: (Analysis and understanding questions) (03 X 14 =

SECTION-D Question completely based on the skill (01 X 10 =

B.COM DEGREE (General)

SEP - 2024 (CBCS -SEMESTER SCHEME) – 2024-25

COURSE MATRIX - FIRST SEMESTER

B.COM DEGREE (General)

SEP - 2024 (CBCS -SEMESTER SCHEME) – 2024-25

COURSE MATRIX - SECOND SEMESTER

B.COM DEGREE (General)

SEP - 2024 (CBCS -SEMESTER SCHEME) – 2024-25

COURSE MATRIX - THIRD SEMESTER

B.COM DEGREE (General)

SEP - 2024 (CBCS -SEMESTER SCHEME) – 2024-25

COURSE MATRIX - FOURTH SEMESTER

B.COM DEGREE (General)

SEP - 2024 (CBCS -SEMESTER SCHEME) – 2024-25

COURSE MATRIX - FIFTH SEMESTER

B.COM DEGREE (General)

SEP - 2024 (CBCS -SEMESTER SCHEME) – 2024-25

COURSE MATRIX - SIXTH SEMESTER

4 Credits 4 Hrs 56 Hrs

• Make the student understand the accounting concepts and conventions

On successful completion of the course, the student will be able to

Module:1 - THEORETICAL FRAMEWORK OF FINANCIAL ACCOUNTING 12 Hrs

Accounting: Introduction, Meaning & Definition – Book-Keeping & Accounting –

Module:2 – FIRE INSURANCE CLAIMS 10 Hrs