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TUMKUR UNIVERSITY

Proceedings of the meeting of Board of Studies in Business
Management (B.B.M.) held on 18.07.2009 from 11-00 a.m. onwards at
Dr. B.R. Ambedkar Bhavan, M.G. Road, Tumkur University, Tumkur.

Member Present :
1. Prof. B.R. Ananthan - Chairman
2. Prof. R. Srinivasa putty - Member
3. Prof. R.G. Srinivasa - Member
4. Prof. M. Shivalinge Gowda - Member
5. Dr. B. Shekar - Special Invitee
6. Prof. C. Nandisha - Special Invitee

The Chairman Welcomed all the members and tanked them for
their effort and co-operation in the Successful conduct of workshop on
“ Re-engineering of commerce and Management” Courses.

The draft Syllabus framed by the several working groups was
discussed and was fine tuned keeping in mind the interest of different
stake holders.
The Board passed the following resolutions :
a. To accept the subject matrix for both B.Com and B.B.M. Courses.
b. To Continue the project work in the Sixth Semester of B.B.M.
Course.
c. To start the work connected with project work in the fifth semester
itself and to submit the report before the commencement of the
sixth semester – end examination.
d. To allot 20 marks for internal assessment per subject for both
B.Com and B.B.M. Courses. This 20 marks can be allotted to tests,
Seminars, attendance (10 Marks) and 10 marks for the skill
development activity report. However in case of B.B.M.
Programme 20 marks be allotted for project viva voce.
e. To give 2 Hours per week work load concession to teachers guiding
project work of the students.
f. To submit to the University the approved B.Com & B.B.M. Syllabus
for the first two years. (Up to 4th Semester).

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g. To finalize the Syllabus of 5th & 6th Semesters in a Separate
meeting to be convened for the specific purpose with in one
month.
h. To request the hon’ble Vice-Chancellor to initiate appropriate
measures to introduce the new syllabus from the current academic
year 2009-10.
i. To request the University to include Dr. B. Shekar as a full fledged
member as he is the only Senior faculty member in the
Department of Commerce in the University.
j. To Request the University to circulate the new Syllabus for B.Com
and B.B.M. Courses at the earliest to enable the colleges to plan
the teaching Programme for the current academic year.
k. To request the University to prepare a gradation list of teachers of
Commerce and management to enable the Board to suggest the
panel of examiners for the ensuing examination.
l. To request the University to constitute a Separate Board of
Studies for Commerce and management

B.B.M. COURSE : SUBJECT MATRIX
PAPE LECTUR MARKS TOTAL
SEM
R TITLE OF THE PAPER E UE I/A
NO.
NO. HOURS
I 1.1 LANGUAGE : KANNADA 04 80 20 100
1.2 ENLGISH 04 80 20 100
1.3 BUSINESS MANAGEMENT 04 80 20 100
FUNDAMENTALS OF 04 80 20 100
1.4
ACCOUNTING
1.5 BUSINESS ENVIRONMENT 04 80 20 100

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1.6 QUANTITATIVE ANALYSIS-I 04 80 20 100
1.7 BUSINESS DECISIONS 04 80 20 100
TOTAL 28 560 14 700
0
2.1 LANGUAGE – KANNADA 04 80 20 100
2.2 ENGLISH 04 80 20 100
2.3 ORGANIZATIONAL BEHAVIOR 04 80 20 100
II 2.4 FINANCIAL ACCOUNTING 04 80 20 100
2.5 LAW & PRACTICE OF BANKING 04 80 20 100
2.6 QUANTITATIVE ANALYSIS-II 04 80 20 100
2.7 ENVIRONMENTAL STUDIES 04 80 20 100
TOTAL 28 560 14 700
0
3.1 LANGUAGE – KANNADA 04 80 20 100
ENGLISH PART A, 04 80 20 100
3.2 BUSINESS COMMUNICATION –
ENGLISH PART-B
3.3 CORPORATE ACCOUNTING 04 80 20 100
III HUMAN RESOURCE 04 80 20 100
3.4
MANAGEMENT
3.5 FINANCIAL MANAGEMENT 04 80 20 100
SOFT SKILLS FOR PERSONALITY 04 80 20 100
3.6
DEVELOPMENT
3.7 COMPUTER FUNDAMENTALS 04 80 20 100
TOTAL 28 560 14 700
0
4.1 LANGUAGE – KANNADA 04 80 20 100
ENGLISH – PART A, 04 80 20 100
4.2 BUSINESS COMMUNICATION –II`
PART-B
4.3 COST ACCOUNTING 04 80 20 100
IV
4.4 MARKETING MANAGEMENT 04 80 20 100
PRODUCTUION & OPERATIONS 04 80 20 100
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MANAGEMENT
4.6 CORPORATE LAW 04 80 20 100
4.7 INDIAN CONSTITUTION 04 80 20 100
TOTAL 28 560 14 700
0
5.1 SERVICES MANAGEMENT 04 80 20 100
5.2 TAX MANAGEMENT 04 80 20 100
5.3 MANAGEMENT ACCOUNTING 04 80 20 100
5.4 BUSINESS RESEARCH METHODS 04 80 20 100
V
ENTERPRENTURSHIP AND SMALL 04 80 20 100
5.5
BUSINESS MANAGEMENT
5.6 ELECTIVE – PAPER –I 04 80 20 100
5.7 ELECTIVE – PAPER -II 04 80 20 100
TOTAL 28 560 14 700
0
VI 6.1 INTERNATIONAL BUSINESS 04 80 20 100
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4 BUSINESS LAW 04 80 20 100 6. FINANCIAL DECISIONS 2. ASSIGNMENTS 2. SERVICES MARKETING FINANCIAL MANAGEMENT : 1. 6.2 E-BUSINESS 04 80 20 100 AGRICULTURE BUSINESS 04 80 20 100 6.7 80+20 TOTAL 28 560 14 700 0 ELECTIVES H R M Specialization 1. HUMAN RESOURCE DEVELOPMENT 2. INTERACTIONS. LABOUR WELFARE AND SOCIAL SECURITY 4. PRODUCT AND BRAND MANAGEMENT 2. PORT FOLIO MANAGEMENT 20 MARKS INTERNAL ASSESMENT : 1. FINANCIAL SERVICES 4.3 MANAGEMENT 6.6 ELECTIVE PAPER –IV 04 80 20 100 PROJECT REPORT & VIVA-VOCE 6.5 ELECTIVE PAPER – III 04 80 20 100 6. LABOUR LAWS MARKETING MANAGEMENT : 1. UNIT TESTS. WORKING CAPITAL MANAGEMENT 3. SALES AND DISTRIBUTION MANAGEMENT 3. INDUSTRIAL VISITS. I Sem BBM 1. ADVERTISING & MEDIA MANAGEMENT 4. INDUSTRIAL RELATIONS 3.3 BUSINESS MANAGEMENT 4 .

R. Principle of Management J. Davar .W.Meaning & Definition – Significance – Planning Process – Types of plan – Decision Making – Forecasting – MBO & MBE 12 Hours Unit – IV : Organizing & staffing : Meaning & Definitions – Principles of Organizing – Organizational Hierarchy – Types of Oraganisation Structures – Line. Henry Fayol. Staffing : Process of Staffing – Recruitment & selection – Training.Meaning & Definitions – Nature of Management – Scope and functional areas of management – Management as a Science. recent management thinkers (in brief). Art Profession – Administration V/s Management – Principles of Management – contribution of F. Management Reddy & Appannaiah . Business Management 5 . Transfer. Skill Development 1. Management Principle & Practice T.N. 10 Hours Unit –V : Directing : Meaning & Definitions of Directing – Leadership styles Co-ordination : Meaning & Definitions – Importance – Techniques of Co-ordination.F. Principle of Management Chunavalla & Srinivasan . Compare various form of Business Ownership 2.M. 06 Hours Unit –VI : Controlling : Meaning – Steps in control – Essential of a sound control system – Techniques of Control. 10 Hours Unit – III : Planning :. Ananthan and B. Principles of Management R. Prepare a Diagram of Decision making in any organization 3. Drucker. The Process of Management B.S. Trade. Essential of Management L. Prasad . Staff. Chobra . Taylor. 4 Hours Unit– I :Introduction – Meaning & Definitions of Business – Nature & Scope of Business (Commerce. Collect the information on recent management thinkers. Management Concepts & Strategies Sharma & Gupta . Promotion. 12 Hours Unit – II : Introduction to Management :. Book for reference : Koontz & r’Donnell . Functional – Committees – Formal & Informal Organizations – Departmentation – Centralization & Decentralization – Span of Control – Authority & Responsibility – Delegation of Power – chain of Command – Co-ordination. Chandan . Aids to trade) – Objectivies of Business – Forms of Business ownership. Satyaprasad .S.G. P. Prepare an organization chart of any concern 4.

Preparation of Trail balance – types of errors – rectification of errors – adjustment entries (Problems on preparation of trial balance only 5 Hours Unit 5.accounting concepts and conventions – basic concepts of double entry system of book-keeping. Preparation of final accounts of sole trading concerns – trading account – profit and loss account & balance sheet 15 Hours Unit 6. Subsidiary books – purchase book – sales book – purchase returns book – sales returns book – bills receivable book – bills payable book – cash book (problems on purchase book. 10 Hours Unit 4.preparation of journal and ledger 10 Hours Unit 2.4 BBM I Semester – Fundamentals of Accounting Unit 1. Depreciation accounting – meaning – causes – methods – problems on straight line method and reducing balance methods only 10 Hours Skill Development :  Collection of invoice and drafting of invoice with imaginary figures  Identifying the nature and type of accounts  Preparation of debit and credit notes with imaginary figures  Preparation of correct trial balance from the given wrong trial balance  Preparation of bank reconciliation statement with imaginary figures  Prepare a chart showing suitability of different methods of depreciation in relation to different assets Books Recommended : 6 . sales book and three column cash book only) 10 Hours Unit 3. Meaning of accounting . Bank Reconciliation Statement (excluding over draft). BBM I Semester 1.

Fundamentals of Accounting . Legislature. Fundamentals of Accounting . Maheswari 4. WTO. Judiciary. Industrial & Technological. Impact of Technology. climatic conditions. Topography.S. S.5 BUSINESS ENVIRONMENT UNIT 1 10 Hours Business Environment – meaning & Definition. UNIT 4 8 Hours Technological Environment – Meaning & features. Trading blocks. Culture. Impact of LPG on 7 . Basic Financial Accounting . Shukla and Grewal 2. Geographical factors. Manifestations of Globalization. Political institutions. Strategies for going global. UNIT 3 10 Hours Natural Environment – Impact of natural environment on business. S.N. Rationale & Extent of state Intervention.R BBM I Semester 1. UNIT 6 10 Hours Economic Environment – characteristics of Indian economy. UNIT 2 10 Hours Global Environment Nature of Globalization. economic recourses – natural. Regional Integration.1. Role of Government in Business. Challenges of Globalization. Executive. Significant for economic policies. Management & Technology. Tradition & customs. Technology & Society. Jain & Narang 3. B. Advanced Accountancy . Scope & Nature. Factors affecting economy.P. Decisions in Origination. UNIT 5 12 Hours Social & Political Environment – Social values. Raman 5. Fundamentals of Accounting . Appannaiah and Srinivasa Putty .

ASWATHAPPA 3. monetary. FRANCHIS CHERINULLUM 2.finding nth term of an AP – sum to ‘n’ terms – arithmetic mean – geometric progression – finding nth Term of a G. Business Environment . Set Theory Definition of set – representation of sets – types of sets – laws of sets – set operations – venn diagrams – business application of set theory 08 Hours Unit 2. ADIKARI 4. K. K. Business Environment . Business Environment . Business Environment . Commercial Arithmetic Simple interest – Compound interest – bills discounting – true discount – bankers discount – banker gain – ratio & proportions 12 Hours Unit 5.P. Matrices & Determinants Meaning and types of matrices – addition. – sum to ‘n’ terms’ – geometric mean.6 Quantitative Analysis Unit 1. CHIDAMBARAM BBM I Semester 1. subtraction. Dr. Progressions Arithmetic Progressions . multiplication of two matrices - transpose of a matrix – minors and co-factors – inverse of a matrix – properties of determinants – evaluation of determinants (simple problems) – solving equations by Cramer’s Rule 14 Hours Unit 3. 12 Hours Unit 4. S. EXIM policy & Industrial policy on business (latest policy measures) REFERENCE BOOKS: 1.Indian Business. UNIT 7 4Hours Government policies – Impact of Fiscal. Theory of Equations: Linear equations – quadratic equations – solutions of linear and quadratic equations- solutions of systems of linear equations in the two variables – business applications 8 .

Quantitative Techniques . quarterly and half yearly and annual basis  Calculation of true discount. Trend projection d. collective opinion c. bankers discount and bankers gain assuming a certain amount  Collecting information about calculation of interest in banks on various types of deposits Books for reference : 1. Sanchetti & Kapoor 2. Aggarwal BBM – I Semester 1. Commercial Arithmatic . Business Mathematics . b. Survey of Buyer’s intention. Economic indicator Demand forecasting for a new products – Demand forecasting least square methods 9 . Dorai Raj 4. Business Mathematics . Business Mathematics .equations 14 Hours Skill Development  Application problems on set theory  Draw venn diagram of possible sets considering different features of your class  Application problems on matrix algebraic  Application problems on progressions  Calculation of interest on monthly. B.7 BUSINESS DECISIONS Unit -1 10 Hours Introduction: Meaning of Decisions – Features & Importance – Basic Concepts of Business decisions – factors influencing business decisions Unit -2 10 Hours Demand Forecasting: Meaning and significance Methods: a. Suresh 5.H. Madappa & Sreedhara Rao 3.

Oxenfeidt 3. Monopoly. Book for reference 1. Nigam & Sharma 6. 2. Philip Kotler 5. Preparation of Questionnaire to elicit the opinion consumer durables and FMCG. Cost concepts : Fixed and variable cost. Unit -5 10 Hours Pricing : Pricing policies – cost plus pricing. Construction of Return of Scale curve.Problems on cost behavior Unit -4 8 Hours Market structure : Perfect competition. Marginal cost pricing – Illustrations & problems Unit -6 10 Hours Business cycles : Stage of Business cycles – Effects of Business cycles – Measures to control business cycles. 4. Skill Development 1. Explicit an implicit cost Marginal and average cost opportunity cost . An Illustration on Calculations of opportunity cost and economic profit. Rajan & Naiv 10 . Pricing strategies . Cost Accounting . Duopoly – features.Laws of returns of scale – Economics of scale. Baumol 4. Varsheney & Maheswari 2. Oligopoly. Managerial Economics . Separation of fixed and variable cost from total cost and deriving marginal cost from total cost.(problems) Unit -3 12 Hours Production and cost analysis : Concepts of production function . Marketing . Monopolistic competition. Economic theory and operations . Marketing . 3.

7.1 Organizational Behavior : Meaning and Definition – Significance – scope – Nature of OB- Application of OB in Management – contributions of other disciplines. 12 Hours Unit – 5 Personality and Leadership : Determinants of Personality – Personality attributes influencing organization Behaviour – Leadership styles – Types of Leadership. Principles of Management .3 ORGANIZATIONAL BEHAVIOUR Unit . 08 Hours Unit – 2 Perception of Attitude : Meaning and definitions – perceptual process-factors in influencing perception- Attitude : Meaning & Definition – components of Attitude – Attitude and Behavior – Attitude formation & its measurements. C.M. Financial Management . 10 Hours Unit – 6 Group Dynamics and organizational change & Development : Meaning and definition of group – Types of group – Group and individual Behavior – Organizational change – Change process – types of changes – Factors influence change – Organizational 11 . 10 Hours Unit -4 Motivation : Meaning and definition – Nature – process – theories of Motivation – Maslow’s need Hierarchy theory – Herzberg’s two factor theory – Mcgregor’s x and y theory – Financial and Non-Financial incentives – Job Enrichment. Khan & Jain II Semester 2. 10 Hours Unit – 3 Learning : Meaning & definition – Principles of learning – Reinforcement – observational learning – Cognitive learning OB modification Process – Reward systems. Prasad 8.

Insurance claims – calculation of loss of stock including average clause – preparation of statement of claims (excluding abnormal loss). Out line the attributes of an Ideal leader.Listing of Indian & International accounting standards 12 .4 Financial Accounting Unit 1. Organizational Behavior – K. Consignment Meaning of Consignment– proforma – accounts sales – problems on consignment (at cost price only) – normal loss and abnormal loss 15 Hours Unit 2. Royalty accounts – meaning – concepts – minimum rent – short workings – recoupment of short workings – sublease – problems on royalty accounts (Excluding sub lease) 10 Hours Unit 3. Aswathappa 3. Organizational Behavior – Sharma and Gupta 4. List out the Determinants of perception. 10 Hours Unit 5. Rao and Narayan 2. 10 Hours Skill Development List out the determinants of Personalities. Hire Purchase – meaning – features – sale Vs Hire purchase – problems on hire purchase (excluding hire purchase & installment system – problems on installment system 10 Hours Unit 4.Development & its techniques. Reference Books 1.P. Organizational Behavior – V. Accounting Standards – Meaning – features .S. Organizational Behavior Behavior – Subba Rao BBM II Semester 2.

B.N.P. Mariyappa and Rajesh Kumar 4.S. Jain & Narang 5. (12 hrs) UNIT – 4 Collecting Banker Meaning and functions of collecting Banker. 13 . B. R. Basic Financial Accounting .M. S. Maheshwari 3. General and Special relationship between banker and customer. Srinivasa Putty and H. Raman 2. Joint account Holders HUF. Financial Accounting . Anil Kumar.5 LAW & PRACTICE OF BANKING OBJECTIVES : UNIT -1 : Banker and Customer Introduction. Collecting Banker as Holder for value – payment – in due course. Appannaiah II Sem B. Advanced Accounts . S. (6 hrs) UNIT-2 : Types of Customers and Accounts Holders – Procedure and Practice in Opening and Operation the accounts of customers : Minors.Meaning of the terms – Banker and customer. (15 hrs) UNIT – 3 Paying Banker : Meaning and Functions of Paying Banker – Protection to the paying Banker – Dishonour of cheques and consequence of Wrongful dishonor. Advanced Accounts Volume 1 . 2.R. Shukla & Grewal 6. 5 Hours Skill Development :  Collection of proforma invoice and preparation of account sales with imaginary figures  Collection of hire purchase agreement and filling the same  Calculation of cash price and interest under installment account  Collection of specimen of fire insurance claim form Books Recommended : 1. Joint Stock Companies. Advanced Accountancy . Partnership firms. Financial Accounting .

. List customer Services offered by atteast 2 banks of your choice. Crossing of Cheques (12 hrs ) UNIT – 5: SERVICE TO CUSTOMERS Remittance of funds by Demand Drafts. : anking Law & Practice 2. Shekar . Indian Institute of Publications : Commercial Banking Vol.K.M. Lan Nigam . Mail Transfers. Principles of Bank Ledning . Ogive curves and pie chart (6 hrs) Unit-3 : Measures of central Tendency – Types of averages – A. Collect pay-in-slip for SB A/c & current A/c. & H. Books for Reference 1. Non performing Assets (10 hrs ) Skill Development .N.M.S. Draw different types of ‘Endorsements’ of cheques. . (individual observations only) (14 hrs) 14 .R. Maheshwari . . . . Draw a specimen of a cheque and a Demand Draft. Classification and Tabulation. Collect (Photo copy) of A/c opening form for SB a/c & current a/c. Safe Deposit Lockers – Standing Instructions – Credit and Debit Cards (5 hrs) UNIT – 6 BANK ADVANCES : . (Simple and weighted) – Median – Mode (without grouping ) – G.M. : aw & Practice of Banking 3.Different types of Endorsement and Forged Endorsements. 1.C. : Banking Theory Law & Practice 4. Forms of Bank Advances. Graphs – Histogram. Un secured and Secured Advances. .M.6 Quantitative Analysis –II Unit -1 : Statistics – Meaning – Definition – Scope – Importance – Function (2 hrs) Unit-2 : Collection of data – Method of Collecting primary data. Core banking facilities.2 &3 II BBM Semester 2.

& S. Statistical Method : S. 4. (5 heads) 3. (10 hr) Skill Development 1.D. (14 hr) Unit – 6 : Index Numbers – Meaning – Uses – Steps in construction of index Numbers – Simple and weighted Index Lasperres paasches fishers TRT & FRT. section wise and sex wise. Elbence 4. – M.D.N. Preparation of statistical table of students of your college showing course wise. Books for Reference 1. 2. Co-efficient of skewness (Karl peason’s & Bowley’s Methods only) (14 hr) Unit -5 : Correlation analysis – Meaning – Utility – Types – Karl Pearson’s Co-efficient correlation – Spearman’s Rank Correlation. Statistics : S. Taking the previous semester’s result of the student’s own class and finding mean & median marks in two subjects and making comparison. Preparation of pie chart for central and state budgets. equations. Refer recent newspaper and take the stock prices of any two companies for a period of 10 days & find which companies share is (1) More variable (2) More consistent Visit agricultural department and collect data about production of agriculture products for the last 10 years and fit a straight line tend on a graph sheet. Gupta III Semester BBM 15 . Statistics : Pillai & Bagavathi 5.P. Construction of consumer price index – Aggregate expenditure method & family budget method.C. Regression Analysis : Meaning . Statistics : Sanchetti & Kapoor 3. class wise.D.Unit -4 : Measures of Dispersion – Range – Q. Statistics : D. Gupta 2.

Essential Features – shares and Debentures (theory only) 16 . Introductory : Meaning of Communication and Business Communication. the full block form the modified block form. Pink and Thomas : English Grammars. Urmila Rai : Commercial Correspondence 5. Sales Letters : Drafting of sales letters. BOOKS FOR REFERENCE : 1. Layout of a Business Letter . R. the hanging paragraph form. Purchase Letters : Enquiries – Replies to Enquiries – Orders – Replies to Orders – Complaints and adjustments. The structure of a Business Letter. the NOMA form.the indent form. Composition and Correspondenc BBM – III Semester 3. Channels of communication. Methods of communication . the Semi-Block form. UNIT-III 12 hrs. Ramesh and Pattana Setty : Effective Business English and Correspondence 3. types of business letters. TMH.2 BUSINESS COMMUNICATION-1 UNIT –I 02 hrs. Majumbar : Commercial Correspondence 4. 3. Media of communication. 2. UNIT –II 06 hrs. Essential of a Business Letter : The qualities of a good business letter. Objectives of communication. Circular Letters and Status Enquiries. UNIT-IV 10 hrs. Barriers to communication. NEW DELHI. JOINT STOCK COMPANIES : Meaning . SKILL DEVELOPMENT A minimum of 5 exercises to be record on Purchase and Sales correspondence. Circulars regarding : a) Opening of a new branch b) Shifting the business to a new premises c) Obtaining an agency d) Changes in constitution of a firm e) Admission an retirement of a partner.3 CORPORATE ACCOUNTING Unit 1. Sharma and Krishna Mohan : Business Communication and Report Writing.O.

Collection of share application form. Company Accounts . 4. Chart showing different types of companies. ACCOUNTING FOR AMALGAMATION (as per AS-14): Accounting under purchase and Merger Methods. Appannaiah and Reddy 7.L. Corporating Accounting . Shukla and Grewal 6. Preparation of company Final Accounts with imaginary figures. Unit 2.S. 10 hrs. 10 hrs. Corporate Accounting –II . 5. R. R. Advanced Accounting . and Ledger Accounts. SKILL DEVELOPMENT : 1. 12 hrs. Preparation of final accounts as per the new regulations. ISSUE OF SHARES : Problems on issue and allotment of shares including issue to the vendors and promoters. Forms of Reconstruction. Collection of final accounts of a company. Corporate Accounting . 04 hrs. B. FINAL ACCOUNTS OF JOINT STOCK COMPANIES : (Both manufacturing and trading companies). Corporate Accounting .N. Preparation of the Balance sheet after reconstruction. 3. 2. Forfeiture and re-issue of shares. Corporate Accounting . Maheswari 2. preparation of Balance sheet after amalgamation (excluding inter company holdings) 24 hrs. Unit 4. Books Recommended 1. Unit 5. Srinivasa Putty. Calculation of purchase consideration and its discharge under Net Assets and Net payments Method. Capital Reduction Journal Entries for capital Reduction. Purchase consideration under Net Assets and Net Payments Method only. Rajesh Kumar and Mariyappa BBM III Semester 17 . Raman 3. Gupta and Radhaswamy 4. Jain and Naragg 5. Journal Entries. S. INTERNAL RECONSTRUCTION : Meaning. Anil Kumar. Unit 3.

causes and remedies. Industrial disputes – causes. 18 . Incentives – meaning and methods of calculation. monotony and boredom – meaning. Job description. UNIT -5 10 hrs Job evaluation – meaning. Promotion – Meaning. ways to increase morale. meaning. Factors affecting wage and salary administration. need and methods. Dismissal and suspension. Wage and salary – Meaning – Techniques of wage fixation. UNIT -3 10 hrs Training – Meaning. sources and methods. Industrial accidents – causes and remedies. UNIT –I HUMAN RESOURCE MANAGEMENT Meaning. methods of job evaluation. Fringe benefits. UNIT -2 10 hrs Recruitment – Meaning. job specification. UNIT -6 12 hrs Fatigue. basis for promotion. Transfer – Meaning. Meaning of separation. . morale and productivity. Morale – methods to measure.HR organizational set up – HR systems. Induction and Placement – meaning and objectives. UNIT -4 10 hrs Performance appraisal – Meaning.4 HUMAN RESOURCE MANAGEMENT OBJECTIVES : The objective of the subject is to help students to understand basic elements of Human Resource Management. Identification of training needs. Absenteeism and labour turnover. reasons and types. purpose. advantages. objectives. Layoff. . Steps in selection – Types of tests and interviews. types and objectives. Job enrichment. causes and remedies. methods to resolve. Meaning of job design. job rotation. Job enlargement. importance. Paper : 3. objectives. methods and limitations. Retrenchment. Grievance. functions of HRM – Role HR managers – Evolution of HRM. Objectives.

P. Personnel Management and industrial relations . Unit – 4 Source of Finance : Short term and long term sources – Merits and Demerits of each source. Personnel Management . Unit – 5 Leverages : Meaning. Personnel administration and Industrial relation . Draft a nage sheet of an organization with imaginary figures. Human Resource Management .5 FINANCIAL MANAGEMENT Unit – 1 Financial Management : Meaning and Definition. Tripathi 4. P. Human Resource Management .S. Khanka 7. 16 hrs. Unit – 2 Time Value of Money : Present value – Future value (Simple problems only) 8 hrs. Edwin flippo III Sem BBM 3.SKILL DEVELOPMENT : Visit any organization and analyze the personnel policies prevalent in the organization and analyze the pros and cons. Ashwathappa 3.C. Unit – 6 19 . Human Resource Management . Personnel Management . 8 hrs. G. Unit – 3 Risk and Return : Meaning – types of Risks – Risk & Return Relations – Decisions areas involving risk and return (Theory only) 8 hrs.B. financial and combined leverages. S. types – simple problems on operating. 10 hrs. Books for reference 1. Students can go for a survey to understand the satisfaction level of employees on HR policies in any organization and can submit a mini project. Subbarao 5. Gupta 6. Nature and Scope – Objectives of Financial Management Role / functions of Financial manager. Dah Yoder 8.B. C. Mamoria 2. importance. Personnel administration and Industrial relation .

3. financial and combined. With the help of imaginary figures ascertain P. Visit an organization & discuss and record functions of financial manager of that organization. Gupta Skill Development 1. Pundey Fundamentals of Financial Management : R. Goal Setting and Time Management : Goals – importance of goal setting periodicity in goal setting – short. Van Horne Fundamentals of Financial Management : Kahn and Jain Fundamentals of Financial Management : Maheswari .V. Capitalization : Meaning. Attitudes :Types of Attitudes. List out the areas where decisions are based on risk and return. With the help of imaginary figures compute operating. Sharma & Shashi. 10 hrs. K. Theories of capitalization. financial leverage. Over capitalization and under capitalization – meaning. 4. BOOKS for references: Fundamentals of Financial Management : James C. causes and remedies. Formation – importance of positive attitudes – steps in developing positive attitudes Unit -2 10 hrs. 2. long term-methods to achieve set goals – Activity in goal setting techniques of Time management – prioritization of activities – awareness of time wasters and how to avoid them. and F.N.6 SOFT SKILLS OF PERSONALITY DEVELOPMENT Unit -1 5 hrs. Fundamentals of Financial Management : I. operating. 5.M. With the help of financial statements of an organization identify whether it is over capitalized or under capitalize BBM III Semester 3. medium.K.S.V. 20 .

Stress Management : Definition – General Principles of Stress Management – linkage between stress and time management – identification of the sources of stress – measure to manage stress. Communication Skills: Definition – Significance – disasters of non-communication – communication Gap – process of communication – forms of communication – listening skills – active and attentive listening – benefit of listening – Body Language – Right Posture – its importance – effects of right body language. ethnic groups. Team Building. Group dynamics. General ideas in creative problem solving – creativity exercises and games. Unit -5 20 hrs. Unit -6 10 hrs. Emotional Intelligence : Emotional Intelligence – concepts and definitions – Elements of EI-Organizational Application audience – Exercises and analysis – conflict Management. Interpersonal Relationships : Significance of interpersonal relationships in personal life – Tips to enhance interpersonal relationships / cross culture. Skill Development : 21 . Creativity : The Creative mind-importance of creativity-Elements of Creativity – Influence of Flexibility – Factors influencing creativity – Methods of enhancing creativity –techniques of creativity – Brainstorming – attributes listing etc.Unit -3 10 hrs. Unit -4 5 hrs.

Show Cause Notice : Charge Sheets : Letters of Dismissal And Discharge. C) Letters to Insurance Companies Regarding Payment of Premium.  Extempore speeches. Office Circulars. Books for Reference : 1.II Unit -I 10 hrs. Sharma 3. 2. Role play. Your Personal Pinnacle of Success . IV Semester BBM 4.D. C) Employee Disciplinary Matters. Inter-Departmental Communication : Internal Memos. B) Letters Calling Candidates for Written Test.  Creative Exercise. Drafting Interview Letters .D. Self development . Personnel Correspondence : A) Job Applications : Preparing Bio-Data / C V and Resume : Covering Letter for A Job application.  Conducting Stress Interviews. B) Letters to Banks Regarding Overdrafts. Unit -III 5 hrs. Public Speaking – Collins.Devesh. Office 22 . Unit -II 5 hrs. just a minute.2 BUSINESS COMMUNICATION . Business Letters A) Collection Series _Letters to Customers Regarding Dues_Following. Appointment Letters. Renewal of Insurance Policy Claims and Their Settlement.

Methods of pricing of material issues FIFO. LIFO. R. Urmila Rai : Commercial Correspondence 5. and cost accountancy – limitations of financial accounting – distinctions between financial accounts and cost accounts – classification of cost – cost unit. Ramesh and Pattana Setty : Effective Business English and Correspondence 3. Composition and Correspondence 6. Function. Modern Communication Devices : Internet – Tele Conferening – Cellular Phones – E-Mail – Computers – Laptops – Wonr Processing – DTP – E – Commerce – Photo Copies. Majumdar : Commercial Correspondence 4. techniques to the business enterprises. Sharma and Krishna Mohan :Business Communication and Report Writing. Materials : 10 Hours Classification of materials – purchasing procedure – material control – Levels setting – EOQ – ABC Analysis – perpetual inventory system – periodical inventory system – JIT – function of stores department – bin card. Scope. SKILL FOR REFERENCE : 1. Unit 2. Pin and Thomas : English Grammars. Unit -IV 5 hrs.3 Cost Accounting Objective : To familiarize the students with the costing terminology.Orders Office Notes. cost accounting. 2. TMH. Unit 1. costing.O. Cost concepts : 12 Hours Definition of cost. NEW DELHI. Communication with Regional / Branch Offices. principles and applications of costing methods. simple average and weighted average 23 . BBM IV Semester 4. cost centre – preparation of cost sheet – tender & quotations. Madhukar : Business Communication.

Elements of Management accounting 7. Methods of Cost Accounting 16 Hours a. Cost and Management Accounting 2. Management accounting 5.M. Prabhu Dev. Contract Costing (simple problems only) Skill Development :  List methods of costing adopted by industries located in your region  List materials consumed in any tow organizations of your choice  Draw a specimen of purchase requisition format  Draw specimen of bin-cards  Draw specimen of stores ledger  Draw specimen of wage sheet / pay roll with imaginary figures Books for reference : 1. Cost Accounting 24 . Cost Accounting Principles and Practices 6.methods. MY Khan & PK Jain. Process Costing (excluding inter process profits. B.N. Dr. Nigam.C. Lall Nigam & I. Maheswari. Unit 3. Unit 4. Cost Accounting 3. Labour Cost : 12 Hours Direct & indirect labour – time keeping and time booking – methods of remunerating labour – time rate and piece rate systems – Halsey and Rowan’s premium plan – idle time and over time : Meaning and treatment. Overheads : 14 Hours Classification of overheads – allocation and apportionment of overheads – basis of apportionment – primary distribution summary – secondary distribution summary (Repeated distribution method only) .Absorption of overheads (Machine hour rate only) Unit 5. SP Jain & KL Narang. Edward B Deakin & Michael W Maher. equivalent production. S. Jain. Theory and Techniques of Cost Accounting 4. joint and by – products ) b.

Chunawala 5. Arora.N. 25 . Karunakaran 4. 6. Ramaswamy and Namakumari 3. Visit a rural area study the brand awareness of a product of your choice. 5. a. 5. Cost Accounting 4. Jawahar Lal. Cost Accounting 9. 4. 2. Philiph Kotler 2. 8 hrs. 4. 18 hrs. Channels of distribution : Physical distribution – Types of channels – factors in influencing channel decision. 2. 8. Marketing Management . Promotion : Promotion mix – Advertising – Sales Promotion publicity – personnel selling – Public Relations. 8 hrs. Marketing Management . Pricing : Price – Factors influencing pricing – pricing policy – methods of pricing. Reference : 1. Segment Mobile phone market. 6. 3. Gandhi Skill Development 1. 8 hrs. Marketing Management . Introduction : Meaning – definition – Nature – Scope – Function of Marketing – Concepts of Marketing – Approaches to study of Marketing – Marketing mix. Survey a Retail outlet to analyze the selling approach. Scan the market environment for IT solutions in your area. J. Product : Types of Products – Product Mix – Product – Life cycle – New Product development – Packaging Branding. 3.4 MARKETING MANAGEMENT UNIT -1 1. b. Examine the users / buyers response for price hike in the market. Principles of Marketing . Marketing Management .C. 8 hrs. Evaluate the distribution channel of any organization. Consumer Behavior : Consumer concept – Buyer – Customer – factors influencing consumer Behavior Buying decision making process. Labeling (for meaning only) 10 hrs. Marketing Environment : Elements of Micro and Macro Environment – Market Segmentation – Basis for Segmentation. M.

Scope Nature of Production & Operations Management.5 Production & Operations Management Chapter – 1 : Introduction : Meaning & Definition. CIM (Concepts only) (12 hrs) Chapter -3 : Production Planning & Control : Meaning & Definition. CAM. Objectived of PPC. Safety. Lighting. (4 hours) Chapter – 2 : Plan Location & Plant Layout : Meaning and definitions Factors affecting Location. Industrial Automation : Meaning & advantage. etc. CAD. Principles of Plan Layout : Space requirement Organization of Physical facilities : Building. 26 . Sanitation. Cost factor in Location – rural & urban criteria. Principles of plant location. Air Conditioning. VI Semester BBM 4.

Write note on : ISO specifications.N.Process of PPC. 2. Modern Scientific Maintenance methods Industrial Waste Management : Scrap Surplus disposal. 3. Ahuja Production Management : L. 5. Chary Production & Operation Management : K. Inventory Control. Aswathappa Production Management : K. Acceptance Sampling Procedures. Controlling.N. Agarwal Production Management : C. 4. Quality circle. Bringout the Foundation of Quality Circle. Schedulling.. Observe the Pollution Control Techniques. Criterias : Standardization. Maintenance scheduling. (10 hours) Skill Development : 1. (10 hours) Chapter – 4 : Quality Control : Meaning & Definition of Quality & Quality Control. ISO criterias. Write note on waste disposal of a concern. Routing. Control charts. Value Engineering & ergonomics. solvage & recovery. Capacity Planning. Simplification. PERT & CPM (in brief) Time & Motion study : (Meaning only) (12 hours) Chapter -5 : Materials Management : Meaning & Definition. Books for Reference : Production & Operation Management : S. Quality Management.N. equipments Selection. (12 hours) Chapter – 6 : Maintenance Mgt. : Meaning & Definition. Total Quality Management. Value anlaysis. preventive roution relative advantages. Inventory Mgt. Materials Handing. Purchasing. Types Break down. Visit a Factory & observe the PPC & Report it. Codification. Sonhaki 27 . Spares Planning & Control. Selection of Suppliers.K.

Preparation prospectus – statement in liers of prospectus. 28 . Shares – Law relating to transmission of Shares & transfers. . Certificate of Commencement of Business. Articles of Association. IV Sem BBM CORPORATE LAW Paper 4. Commencement of Business b) Basic Documents : Memorandum of Association. Private & Public. Extra – ordinary Meeting. b) Kinds of Companies :. statutory meeting Annual General Body Meeting.Limited & Un Limited. Statutory Companies. . UNIT -3 : Corporate Law on Meetings Requisites of a valid meeting. Meaning & Definition of Company – Characteristics of Company. Provisions. Incorporation.6 UNIT – 1 : Joint – Stock Companies a) Nature of Company. Resolutions – Ordinary & Special. Meetings of Board of Directors. Certificate of Incorporation. Salient Features. Capital Subscription. Modes of Winding up. UNIT – 5 : Winding up Proceedings. Scope of Corporate Law. UNIT – 4 : Securities & Exchange Board of India Objects. Establishment of the SEBI Guidances on Issue of Shares & Debentures. (8 hours) UNIT -2 : Formation of Company a) Formation of Company : Promotion.

Kapoor 5. Management of Travel Service : Role of Travel Agencies & Travel Organisations – Tour operations – Tourist Guide – Modes of Transportation – Airlines. M. Resolution. Shukla 3. Recording of Proceedings. Book for Reference : 1.1 Services Management Objectives :.D.C. Water. N. Lectures on Company Law .. Principles of Co.Skill Development : 1. Marketing of Medical Transcription. Unit – 2 12 Hours Tourism Management : Introduction – Concepts – Nature and Significance of Tourism – Impact of Tourism – Market segmentation in Tourism – Tourism Packages. Company Law . 3. Unit – 1 10 Hours Introduction – Meaning & Definitions of Services – Characteristic features of services – Types & Classification – Differences between goods and services – growth of service sector – Role of Services in an Economy.. Kuchhel V Semester BBM 5. Meeting Notice.To familiarize students with different services and prepare them with requisite skills to manage these services. Midwife. Organizing mock – meeting of Board of Directors. Prepare a list of SEBI Guidelines with regard to IPO. Road & Railway. 2. Share certificate. Unit . S. Minutes. Law . facilities – The Guest Cycle – Classification of Hotels. Shah 4. marketing mix in Hotel Unit – 3 10 Hours Health Care Services : Introduction to Hospitals – Development of Hospitals – Facilities – Personnel Administration – Types of Hospitals – Hospital Service Extensions – Pharma. Law . Listing of Securities. Business Law .4 10 Hours 29 .C. Reddy & Appannaiah 2. Drafting of Memorandum of Association. Elements of Co. Management of Hotel Industry : Hotels.

Services Marketing 3. 4. Services Management V Semester BBM 5. Simple Problems. Outline the proforma of Medical Transcription. 6. Dr. Agriculture Income - Person – U/s 2 (31) . Vasanth Desai . .Exempted Income U/s 10 Unit . Develop a Tourism package for 3 / 7 / 15 days. List out different Health Care Services. Basic concepts – Income. Unit – 5 10 Hours Hire Purchase and Leasing : Meaning and Definitions – Nature – Types – Documents and Procedures. Visit a hotel and give an account of facilities provided to tourist. Unit – 1 Introduction 6 Hours Brief history of Income Tax in India.Services Marketing 5. 30 . Venkataramana . S.N. Lovelock. Taxmann . Income from House Property – Introduction – Annual value under different situations – Deductions under section -24. Books for Reference : 1.Assessment year – Previous year – Income – Heads of Income – Gross Total Income – Total Income. Services Management 2. Leasing : Meaning & Definition – Nature – Types – Documents and Procedures. Definitions . Christopher . Unit .2 Residential Status and Incidence of Tax 6 Hours Determination of residential status of Individual only – Incidence of Tax . Indian Financial System 7. 5.V. Skill Development : 1. Vasanthi. Services Marketing (Concept. Venugopal & Raghu. Shankar Ravi . 2. Unit – 6 8 Hours Mutual Funds Services & Chit fund – Meaning & Definitions – Nature – Types of Mutual funds & Chit funds. 3. Assessee – Assessment . Practice & Cases) 4.3 Income from Salary & House Property 24 Hours Computation of Income from Salary (Excluding retirement benefits) Simple problems. Shajahan. Visit a Hospital and write a note on Hospital Administration.Insurance Services : Meaning and Definitions – Nature Principles of Insurance – Types of Insurance – Life Insurance – General Insurance – Fire.. Marine – IRDA Guidelines on Insurance business.2 Income Tax Objective : To enable the students to understand various provisions of Income Tax Act pertaining to computation of Income. Banking Law and Practice 6. Interact with a tour operator and try to understand the elements of tourism management.

80E.5 Income from Capital Gains 05 Hours Meaning . common size and trend analysis.Types of Capital Gains – capital assets ( Theory only ) Unit . H.C.valuation’s and Overvaluation of Stock Problems ) . Unit . Definition . Unit .2 Financial Statement Analysis & Interpretation : 8 Hours Meaning – Objectives – Uses and Users of financial statements – Techniques – Comparative. Meharotra 2. Suggested Readings : 1. Singhania 5.  Filling up ITR – I Form.Unit . Law & Practice of Income Tax – Dinakar Pagare.1 Introduction to Management Accounting : 10 Hours Meaning. Income Tax Law & Practice – Maheashchandra & Goyal 4.4 Income from Business / Profession 14 Hours Computation of Profits and gains from business and profession ( Excluding Under .Nature – Objectives / Functions – Scope .  Preparing Exempted Incomes Chart. Income Tax Law & Accounts – Dr.4 Funds Flow Statement : 12 Hours 31 .  Preparing perquisites Chart.3 Management Accounting Objective : To expose the students to the management accounting methods and techniques used in practice for decision making. 80G. Skill Development :  Filling up Form – 16. Income Tax – Dr.Financial accounting Vs Management accounting Vs Cost accounting – Limitations of Management accounting. Unit . Vinod K. Solvency activity and Profitability ratios – Limitations of ratio analysis (Simple problems) Unit . Income Tax – Gour & Narang 3. V Semester BBM 5.6 Set-off and Carry Forward of 05 Hours Set off and carry forward of losses – Deductions from gross total income u/s 80C. Unit – 3 Ratio Analysis : 10 Hours Meaning – Significance – Classification of ratios – Liquidity.

Meaning – Sources and application of Funds – Uses and Limitations of Funds flow statement – Preparation of funds flow statement.  Calculation of profitability ratios. Unit . Turnover ratios. Unit – IV 12 Hours 32 . Cost and Management Accounting – Jain and Narang 3. Raman 7. marginal costing – Uses and limitations of marginal costing – C-V-P analysis (Algebraic method only) Skill Development :  Collection of financial statements of any one organized for at least 2 years.  Preparation of Cash flow statements with imaginary figures as per accounting standards.A. Management Accounting – Prabhakara Rao 6.5 Cash Flow Statement : 12 Hours Meaning – Uses and Limitations of Cash flow statement – Differences between Cash flow and Funds flow statements – Preparation of Cash flow statement (As per AS – 3 revised) Unit . Unit – I 8 Hours Introduction – Research – Meaning and Definition – Objectives – Scientific method – Essential features.6 Marginal Costing : 8 Hours Meaning of marginal cost. Pandey. Unit – III 10 Hours Research Design – Meaning – Need for Research Design – Features – Important concepts relating in research design . Management Accounting Tools and Techniques – Vinayakam 5. Management Accounting – Sharma and Shashi Gupta 4. Steps in Research. Types of Research. Sahab. Management Accounting 9. Management Accounting – B. Business Research and its Importance Unit – II 8 Hours Research Problem : Defining Research problem – Meaning – Issues involved in selecting the problem – steps involved in Defining the problem . Essential of Management Accounting. Reddy & Appannaiah. M. V Semester BBM 5. Cost and Management Accounting – J.Techniques involved in defining the problem. Books for Reference : 1.  Preparation of Funds flow statements with imaginary figures as per Accounting Standards. I.M.4 Business Research Methods Objective : To Familiarize students with the process of Business Research. Made Gowda 2. Management Accounting 8.  Prepare trend charts of the company chosen. solvency ratios and liquidity ratios.S.

systematic. Unit – 3 10 Hours 33 .Research Methodology. Feasibility Study. Entrepreneurship – Women entrepreneurs & their problems.R. Stratified.R. Unit – V 12 Hours Data Collection and Processing : meaning and types of data. – Interviews. cluster. Observations. 2. Entrepreneurial environment – Political – Social – Economic – Legal – Cultural and Technological. C. Sadhu Singh . Books for Reference : 1. Unit – 1 10 Hours Entrepreneur – Meaning – Definition – Characteristics – Types and Functions. Unit – 2 10 Hours Legal formalities in starting an enterprise. 4. 2. 3. Tabulation of data.Research Methodology. sequential sampling methods). Collection of Primary Data – Collection of data through questionnaire and interview schedules – Secondary Data – Qualitative techniques of Data.Sampling : Meaning – need – census and sample survey – sampling designs – Probability sampling – (Simple random. Illustrate different types of samples with examples. Unit – VI 10 Hours Analysis and Interpretation of Data and Research Reporting: Meaning of Interpretation – Techniques of Interpretation – Significance of Report writing – Types of Reports – Precautions to be taken while writing research report. Construct a questionnaire for collection of primary data keeping in mind the topic chosen for research. Collect data about the topic from at least 10 respondents and Tabulate the data from this questionnaire. Krishnaswami – Research Methodology. area multistage. Kothari .5 Entrepreneurship and Small Business Management Objective : To develop entrepreneurship qualities among students and expose them to the various aspects of SSIs. Skill Development : 1.Research Methodology. Donald Kooper . V Semester BBM 5. O. Narrate your experience using observation techniques. 4. 3.

SISI.6 Human Resource Development (Paper 1) Objective : To object is to familiarize the students about impact of business challenges on the H. Financial and Non .scope Unit . Make a list of 10 SS Units and Collect information about nature.1 Human Resource Development 6 Hours Meaning – importance – objectives . Unit – 4 12 Hours Role of Central and State Government in promoting Small Scale Industries – Incentives and Subsidy Schemes. Unit – 5 10 Hours Institutional frame work for small scale Industries – SIDBI. Entrepreneurship and Small Business Management . Skill Development : 1. Entrepreneurship and Small Business Management . Murthy V Semester BBM HRM Group 5. objectives of orientation – Differences between orientation & training – Process of training – Methods of training (Off the job training – Lectures 34 . 4.2 Training 12 Hours Importance – Objectives of training – Meaning. Visit DIC and list out various incentives schemes of State and Central Govt. 4.S. location. Unit .Reddy. Dynamics of Entrepreneurship . Functions.C. NISIET.R.Vasu Desai 3. Visit an agricultural entrepreneur and write a detailed report on his entrepreneurial activities. Appannaiah & others. Visit any two small Scale Industries and list out their problems.Financial assistance to SSIs. Unit – 6 8 Hours Problems of Small Scale Industries in the area of Production – Finance – Marketing & HR. 2.Renu Aoora 2. 3. Characteristics – Role of Small Scale Industries in the economic development. Book for Reference : 1.Small Business – Meaning – Characteristics – Types. number of employees and future plan. Small Business Management & Entrepreneurship . NSIC. capital. Small Scale Industries – Definition. DICs & SSICs.V.

5 Organizational Development : 8 Hours Meaning and definition of OD – Characteristics – Goals of OD – Benefits and limitations of OD – Process of OD programme.6 Managing Quality and Productivity : 8 Hours Alternative work arrangement – Using quality circle programmes – TQM programmes – IT & HR – attitude survey – creating self directed team – empowering team work – extending participative decision making – HR & business process re-engineering. Unit . Books for reference : 1. P Subba Rao 3. 2. Unit . Gary Dessier 4.3 Collective Bargaining 12 Hours 35 . Unit .– Case study – Role play . HRD . Ashwatappa. Unit . Dr. Unit .4 Management Development : 8 Hours Purpose and Objectives – Factors inhibiting management development – Pedagogical approaches to & techniques of management development – On the job techniques (Under study assignment – attachment methods – Off the job techniques (Sensitivity training and survey feedback). Sharma and Shahsi K Gupta V Semester BBM 5. On the job training – Job instructions – Vestibule training – Simulation – Apprenticeship) Unit .1 Introduction to Industrial Relations 8 Hours Definition & Meaning – Factors of Industrial relations – Importance & objectives of Industrial relations – Approaches to Industrial relations.7 Industrial Relations (Paper 2) Objective : Unit . K. HRM . HRM . HRM . Skill Development : Visit any organization and study how HRD is implemented in that organization. Dr.3 Performance Appraisal : 8 Hours Importance and objectives of performance appraisal – approaches to performance appraisal – tools for performance appraisal – evaluation and problems on appraisal – how to make performance appraisal a success.2 Indian Trade Union Movement 8 Hours Nature of Trade Union – Functions – Importance of Trade Union – Reasons for employees to join Trade Unions – Problems of Trade Unions and Remedies – Trade Union Act 1926 – Trends in Trade Union movements of India. Dr.

Levels of Products – Classification of Product – Product mix – Product line. Unit . Personnel Management & IR – Biswanath Ghosh V Semester BBM Marketing Group 5.6 Product and Brand Management (Paper 1) Unit – 1 Introduction 12 Hours Product - Meaning and Features of Product . width and depth – Functions of Product Management.6 Collaboration & Workers Participation in Management 12 Hours Basis of Collaboration – Interventions for collaboration – Meaning of workers participation in management – Concepts and objectives of workers participation in management – growth and development of workers participation in management – types of workers participation in management.N. Skill Development : Learn the procedure involved in settling industrial disputes by visiting any organization of students choice. Industrial Relations – Ahuja 4. 3. Industrial Relations – Sharma A.Meaning and Definition of collective bargaining – pre-requisites for collective bargaining – the collective bargaining process – principles of collective bargaining – essential conditions for the success of collective bargaining – collective bargaining in India. Unit – 3 Marketing information system 10 Hours 36 . Unit . Personnel Management and IR – Daver 2.4 Grievance Handling and Industrial Discipline 8 Hours Concepts – Causes of grievance procedure for settlement – Indiscipline / misconduct – causes of misconduct – types of punishment under standing order. Books for Reference : 1. Unit .5 Industrial Disputes 12 Hours Meaning of Industrial conflicts – Causes of Industrial conflicts – Types of Industrial conflicts – strikes and lock outs – Machinery for resolving industrial disputes under the Industrial Disputes Act 1947 – Arbitration – Adjudication – Prevention of Industrial conflicts – approaches to settlement of industrial conflicts. Unit – 2 Product Planning 12 Hours Organization for New product Planning and development – process of new product development – strategies to be adopted for different stages of product life cycle.

V Semester BBM 5. Phelik Kotter . 2. 3. Survey a few sales men of any durable and evaluate their product knowledge.7 Sales and Distribution Management (Paper 2) Unit – 1 Sales Management 10 Hours Sales Management – Meaning – Definition . 6. Ramanujan and Majumdar. 4.Selling – approaches to selling salesmanship – Qualities of good salesman – organizations of sales department Unit – 2 Sales Force Management 12 Hours Meaning & Definition. Vacuum cleaner. 5. Refrigerator.Components of marketing information system – Internal records – Marketing Intelligence – Marketing Research .. Recruitment – Selection – Training and compensation of Sales force – Sales tertiary and Quota fixation – Evaluation of performance of sales force. Marketing Management 3. Unit – 6 Packing and Labeling 10 Hours Packing and Packaging importance and functions of packaging – Types of packing determinants of packing – Packing and environmental issues. Unit – 4 Branding 10 Hours Brand – Branding – Importance of Branding–Types of Brands – Attributes of a good brand name – Brand positioning and extension. Reference Books : 1. Characteristics features of Modern Sales Management. Identify the Global brands and evaluate their properties. Product Management 4. Product Management Skill Development 1. Unit – 3 Sales Forecasting 08 Hours 37 . Ashwathappa . Scope of SDM. Channawalla . Develop a project to reduce the use of non-biodegradable packing materials. Study the utility element of household gadgets like Washing Machine. Study the brand awareness of Toothpaste and mobile phones in your locality.Marketing Research Process. Product and Brand Management 2. Unit – 5 Brand Management 06 Hours Brand equity – Brand Evaluation – Global brands. Compare any two brands of fast moving cars in India.

Verma & Agarwal – Sales Management 2. 4. Mergers and Acquisitions – Financial Implications of M & A Unit – 2 12 Hours 38 . 6. 3. Unit – 6 Retailing 10 Hours Meaning & Definition . Study the supply chain management of any manufacturing organization. Unit – 5 Supply Chain Management 10 Hours Meaning & Definition . Problems of Retailing corporate retailing – Retailing in India.Importance and functions – Types of transportation – Factors influencing the transportation decisions. V Semester BBM Financial Group 5. 5.Types of Retailing.Importance – Methods and Techniques of sales forecasting – Methods of sales forecasting (only theory) Unit – 4 Distribution Management 10 Hours Designing channels – Compensation for channel members – Role of marketing intermediaries – IT application in channel decisions. Acharya – Field and Sales Management 3. 2. Areas of Financial Decisions – Investment – Capital structure – Dividend – Working capital decisions – Mergers and Acquisitions – Meaning – reasons.Meaning & Definition . Visit an organized retail house and report on their sales force management. Visit an organization and prepare note on their selling and distribution system. Forecast the sales of any consumer goods in your area. Survey the online buyers/consumer of any product. Develop a proforma of a salesman tour man. Reference : 1. Chunwalla – Sales Management 4. Philip Kotler – Principles of Management Skill Development : 1.6 Financial Decisions (Paper 1) Unit – 1 12 Hours Financial decisions: Meaning and Importance of Financial Decisions.

List out the crucial areas where the financial manager has to take the decisions. 2. Unit – 3 10 Hours Capital Structure : Meaning and definition. Collect the balance of a company and analyze its capital structure. Van Honne Fundamentals of Financial Management : Kahn and Jain Fundamentals of Financial Management : Maheswari. 4.Cost of Capital : Meaning – Significance – Computation of cost of Equity – Equity – Preference – Debt and retained earning – Computation of weighted average cost of capital. With the help of imaginary figures evaluate any two projects under IRR and PI methods V Semester BBM 5. Skill Development 1. Simple Problems Unit – 6 06 Hours Dividend Policy : Meaning and Types – Factors influencing dividend policy – Walter’s and Gordon’s Model. Unit – 2 08 Hours Determinants of Working Capital – Finance mix in working capital – Estimation of Working capital requirements. Fundamentals of Financial Management : I. S.K. Pandey Fundamentals of Financial Management : R. Simple Problems – Walter and Gorden Model Books for Reference : Fundamentals of Financial Management : James C. Assumption – Theories of capital structure – NI and NOI (Durand’s) approaches – Simple Problems.M. With the help of imaginary figures prepare a statement showing EPS and EPIT analysis. Gupta. 5. Unit – 4 10 Hours Planning the Capital Structure : EPS – EBIT Analysis – ROI and ROE Analysis – Problems involving Decision making. With the help of imaginary figures ascertain the cost of equity and debt.Problems on cost of Capital. Unit – 5 10 Hours Capital Budgeting : Meaning – Importance and Techniques – Discounting and Non-discounting – PBP – NPV – IRR – ARR – PI. Sharma & Shashi K.N. Problems on estimation of working Capital Unit – 3 12 Hours 39 .7 Working Capital Management (Paper 2) Unit – 1 10 Hours Working Capital: Meaning – Concept – Types Working Capital Management: Excess – Inadequate and Optimum Working Capital. 3.

Gupta. Smith 2.M. Unit – 5 12 Hours Management of Cash: Meaning – Motive of holding cash – Techniques of Cash Management – Inflows and outflows. 2. Skill Development 1. S. Visit an organization of your choice and discuss and record credit collection efforts. discount. Working Capital Managements – Perry Swamy 3. 4. 3.K. Unit – 6 08 Hours Management of Marketable securities – Meaning – Factors determining the investment – Avenues of investments.N. Pundey 5. Fundamentals of Financial Management – Maheswari. 40 . Fundamentals of Financial Management – I. evaluation of credit policy. Books for Reference : 1.Management of Inventory: Meaning of Inventory – Objectives of holding inventory – Inventory costs EOQ and Reorder level – Buffer stock – Cost of Stock and opportunity cost (Theory only). With the help of Annual Reports of any organization compute working capital. Unit – 4 10 Hours Management of Receivables: Meaning – Features – Credit variables – Credit period. With the imaginary figures prepare cash budget. Fundamentals of Financial Management – R. 4. Preparation of Cash Budgets. Determination of size of receivables.K. Sharma & Shashi. ageing of receivables. With the help of imaginary figures prepare an ABC plan. Reading in Working Capital Managements – J. Credit collection policy. Make a list of various marketable securities. 5. Credit standards.

HOURS LANGUAGE :I 04 80 20 100 KANNADA / SANSKRIT / URDU / 1.COM.3 CORPORATE ACCOUNTING –I 04 80 20 100 3.4 FINANCIAL ACCOUNTING –II 04 80 20 100 MARKET STRUCTURE & COST 04 80 20 100 2.5 ANALYSIS 2.2 LANGUAGE – II : ENGLISH 04 80 20 100 II 2.6 ACCOUNTING-I 3.4 FINANCIAL ACCOUNTING –I 04 80 20 100 1.1 TAMIL / TELUGU / ADDITIONAL / ENGLISH / MARATHI / HINDI ENGLISH AND BUSINESS 04 80 20 100 3.7 COMPUTER FUNDAMENTALS 04 80 20 100 TOTAL 28 560 14 700 0 IV 4.6 QUANTITATIVE ANALYSIS -I 04 80 20 100 TOTAL 24 480 12 600 0 LANGUAGE : I 04 80 20 100 KANNADA / SANKSRIT / URDU / 2.5 BUSINESS ENVIRONEMNT 04 80 20 100 1.5 INDIAN FINANCIAL SYSTEM 04 80 20 100 COST AND MANAGEMENT 04 80 20 100 3.4 INDIAN CORPORATE LAW 04 80 20 100 3.2 LANGUAGE –II : ENLGISH 04 80 20 100 1.COM. B.1 LANGUAGE : I 04 80 20 100 41 .1 TAMIL / TELUGU / ADDITIONAL / ENGLISH / MARATHI / HINDI 2. COURSE SUBJECT MATRIX : SEMESTER SCHEME OF EXAMINATION : B.1 TAMIL / TELUGU / ADDITIONAL / ENGLISH / MARATHI / HINDI I 1.2 COMMUNICATION III 3. NO.6 QUANTITATIVE ANALYSIS –II 04 80 20 100 2.7 ENVIRONMENTAL STUDIES 04 80 20 100 TOTAL 28 560 14 700 0 LANGUAGE : I 04 80 20 100 KANNADA / SANKSRIT / URDU / 3. COURSE PAPE LECTUR MARKS TOTAL SEM R TITLE OF THE PAPER E UE I/A NO.3 PRINCIPLES OF MANAGEMENT 04 80 20 100 1.3 MARKETING 04 80 20 100 2.

IV 04 80 20 100 TOTAL 28 560 14 700 0 UE – UNIVERSITY EXAMI/A – INTERNAL ASSESMENT ELECTIVE PAPERS ELECTIVE – I : ACCOUNTING GROUP ELECTIVE –II : FINANCE GROUP ELECTIVE – III : MARKETING GROUP ELECTIVE – IV : TAXATION GROUP ELECTIVE – V : ACCOUNTING AND FINANCE GROUP 42 .3 CORPORATE ACCOUNTING –II 04 80 20 100 COMPUTER APPLICATION IN 04 80 20 100 4. KANNADA / SANKSRIT / URDU / TAMIL / TELUGU / ADDITIONAL / ENGLISH / MARATHI / HINDI (INCLUDING COMMUNICATION) ENGLISH AND BUSINESS 04 80 20 100 4.4 BUSINESS 4.5 AUDITING 04 80 20 100 5.2 LAW AND PRACTICE OF BANKING 04 80 20 100 ENTREPRENEURIAL 04 80 20 100 5.5 FINANCIAL MANAGEMENT 04 80 20 100 COST AND MANAGEMENT 04 80 20 100 4.1 INCOME TAX –II 04 80 20 100 6.1 INCOME TAX –I 04 80 20 100 5.6 ELECTIVE PAPER –I 04 80 20 100 5.7 ELECTIVE PAPER –II 04 80 20 100 TOTAL 28 560 14 700 0 6.4 PRINCIPLES OF INSURANCE 04 80 20 100 6.2 COMMUNICATION 4.6 ACCOUNTING –II 4.6 ELECTIVE PAPER .7 INDIAN CONSTITUTION 04 80 20 100 TOTAL 28 560 14 700 0 5.2 INTERNATIONAL BUSINESS 04 80 20 100 6.3 BUSINESS LAWS 04 80 20 100 VI 6.4 DEVELOPMENT 5.3 DEVELOPMENT V SOFT SKILLS FOR PERSONALITY 04 80 20 100 5.5 ELECTIVE PAPER –III 04 80 20 100 6.

ADVANCED FINANCIAL ACCOUNTING . CORPORATE FINANCIAL POLICY . FIANCIAL SERVICES ELECTIVE –III: MARKETING GROUP . MANAGEMENT ACCOUNTING 4.ADVERTISING AND MEDIA MANAGEMENT - ELECTIVE – IV : TAXATION GROUP . LEGAL ASPECTS OF INSURANCE BUSINESS 4.COMMERCIAL TAXES .RETAIL MARKETING . FINANCIAL MARKETS & SERVICES ELECTIVE – VI : INSURANCE GROUP 1. ACCOUNTING THEORY ELECTIVE –II : FINANCE GROUP . SECURITES ANALYSIS AND PORTFOLIO MANAGEMENT . MARKETING OF INSURANCE SERVICES 43 .AGRICULTURAL BUSINESS MANAGEMENT . PRINCIPLES OF GENERAL INSURANCE 2. ACCOUNTING INFORMATION SYSTEM . MANAGEMENT ACCOUNTING .ELECTIVE – VI : INSURANCE GRUOP ELECTIVE – I : ACCOUNTING GROUP .DIRECT TAXES .CENTRAL EXCISE AND CUSTOMS . PRINCIPLES OF LIFE INSURANCE 3.SERVICES MARKETING . ADVANCED FINANCIAL MANAGEMENT 3. ADVANCED FINANCIAL ACCOUNTING 2.TAX MANAGEMENT ELECTIVE – V : ACCOUNTING AND FINANCE GROUP 1. FIANANCIAL MARKETS .

Principles of Management – Social responsibility of Management and Ethics (meaning only) Unit – II : Planning : 12 Hrs. Herzberg. importance and purpose of planning or Objectives – Types of Plans (meaning only) – Decision Making -importance & steps.ordination : Meaning and importance Unit – V : Controlling : 10 Hrs. Types of organizations (Line. Type of organization chart (structure) 2. training (meaning only) Unit – IV : Directing : 12 Hrs. 1. Mc. Art or Profession. Skill Development 1. Gregors X & Y theory) Co. Unit – III : Organizing : 12 Hrs. Unit – I : Management : 14 Hrs Introduction – Meaning. Nature & Characteristics of Management. Staff & functional) Centralization Vs De-centralization of authority and responsibility. Meaning and importance of HR – Process of selection and recruitment. Meaning & Steps in controlling – essentials of sound control system.Management & Administration. Chart on source of recruitment 44 . Nature. Nature & Purpose of Organization.Scope and Functional areas of Management – Management as a Science. Span of control MBO and MBE (meaning only). Ist Semester B.3 : Principles of Management Objectives : To familiarize the students with concepts and principles of Management . Meaning and Nature of directing – Leadership styles – Motivation theories (Maslows.Com. Chart on staffing 3.

Principle of Management . Introduction to Financial Accounting Meaning and Importance – Principles of Double Entry system Accounting Principles (GAAPs) concepts and conventions. Unit –I 06 Hrs. assets and liabilities not taken over by the purchasing company. Incorporating entries in the books of purchasing company. Unit –II : Amalgamation of Firms 12 Hrs.C. Graphic representation of Maslow’s theory 5. 4.) – calculation of PC – net asset method. C. Control process chart Books for reference 1.M.4 Financial Accounting –I Objective : To familiaries the students with basic concepts of Accounts. Principle of Management . Principle of Management . Essential of Management .Com. 45 . L. Objectives – Journal Entries and Ledger accounts in the books of amalgamating firms. Gupta 4. Reddy & Appannaiah I Semester B. Principle of Management. meaning of purchase consideration (P. 1. Davar 5. Journal entries and ledger accounts in the books of vendor firm-treatment of unrecorded assets and liabilities. Meaning. Opening Journal Entries in the books of New Firm. unrecorded assets and liabilities. Introduction – need for conversion .C. Prasad 3. S. Treatment of assets and liabilities not taken over. net payment method – mode of discharging PC. Unit – III Sale of a firm to a limited company : 1 2 Hrs. Application & skills in different areas.B. Saxena 2.

R. short working. Ananthan.C. lessee. R. Preparation of minimum rent account. Unit – V : Royalty accounts 12 Hrs. Mariyappa & Others – Financial accounting 4. Collection and recording of royalty agreement. B. Financial Accounting – B. Calculation of PC under different method 3. Jain & Narang – Financial Accounting 2. Drafting of amalgamation conditions in a given situation 2. Journal entries and ledger accounts in the books of lessee (including minimum rent account and excluding sub Lease) Skill Development 1.Unit – IV Hire purchase and installment purchase system 18 Hrs. Book for reference 1. Srinivas Putty. Introduction. Anil Kumar. Hire purchaser. Raman – Financial accounting 3.L.meaning differences between hire purchase system and installment purchase system. R. minimum rent. lessor.Introduction to accounting 6. Journal entries and ledger accounts in the books of installment buyer (interest suspense method only). cash price. Meaning of hire purchase agreement. Calculation of interest. Srinivas Putty.S. H.when both the cash price and the rate of interest are given – when cash price is not given but rate of interest is given. when both cash price and the rate of interest is given cash price and the rate of interest is not given. Calculation of cash price and installment amount. Journal entries and ledger accounts in the books of hire purchaser (asset accrual method only) (excluding default repossession) Installment purchase method. Radaswamy – Advanced accounting 7.Com I Semester 46 . Appannaiah B. Ascertainment of interest and cash price under hire purchase System 5. Thulasian.R. P. HR Appannaiah & Reddy – Financial Accounting –I 5. Collection and recording of Hire Purchase agreement 4. Hire seller.R. hire purchase price. Gupta & M. Meaning of royalty. re-coupment of short workings.

5 Business Environment Objective : The Objective of this topic is to acquaint the students with the dynamics of business scenario in India. 4 : 12 Hrs. monetary policy. Economic environment: Characteristics of Indian economy. Scope & Objectives of business. political. impact of technology on business. management of technology Unit – 6 : Global Environment : 10 Hrs. economic resources Impact of LPG. Natural Environment Meaning & influence on Business Unit – 3 : 10 Hrs.on Indian business Unit. features. 47 . Unit –I 08 Hrs. technological and natural) Significance for decision making in organization. factor affecting economy. exim policy & industrial policy on business (latest policy measures) Unit – 5 : Technological Environment : 10 Hrs. 1. Business environment – Micro & Macro environment of business (Socio cultural. Meaning. Unit -2 : 10 Hrs. Business : Meaning. Legal environment : Impact of fiscal. economic.

a) Number system : Natural numbers. Q. Rational numbers.M. Coefficient of variation. Economic environment of Business – Adhikari 5. Measures of variation : Range. Essentials of Business environment – Ashwathappa 3. Subba Rao I Semester B. (only Individual observation in case of GM and HM) Unit -3 : 15 Hrs. Unit – 2 : 20 Hrs. Collection of Primary & Secondary data. Functions &Limitations of Statistics. Integers. 3) List out the MNCs operating in your state 4) State the highlights of recent union budget affecting the business 5) List the social & cultural factors impacting the business in your area. G.D. Measures of Central Tendency : Mean. Madegowda 4. Real number.. Business environment – P. &H.Com. Business environment & policy – J. for going global.D. Books for References : 1.O. Mode. HCF and LCM. 2) Identify various regulatory authorities affecting the business.. Definitions.6 Quantitative Analysis –I Objective : To provide basic knowledge of quantitative tools are to enable students to take business decisions.T.D. Unit -1 : 10 Hrs. W. Prime number. Relation between LCM & HCF. Meaning. Strategies. Median. Unit -4 : 8 Hrs. challenges of international business. Business environment – Francis cherunilum 2. 48 . Classification & formation of Frequency Distribution. Irrational numbers.M. & Trading block (in brief) Skill development 1) Identify natural / economic features of your region & analyze how do they aeffect the business. M. 1. & S.Nature of Globalization.

Com.P. Saha – Mathematics for Cost Accountants.P. Dr. Geometric Progression. Sathyaprasad – Business Statistics 6. Sum of a number of terms in A. Skill Development 1. II Semester B.70 % & Mathematics 30%. Problems on commercial Applications of equations. Dr. & G. Gupta – Statistical Methods 2. AP & GP Books for reference : 1. Traditional and modern concepts of marketing. B. 3. Note : Weightage for subject Business Statistics . requisites of sound marketing segmentation. Introduction to Marketing : Definition. Market segmentation – Bases. Functions of Marketing. – Simple problems. C. 5.P. S. nature. Unit – 1 : 14 Hrs. 49 . b) Theory of Equations : Meaning.G. Linear Equations. Marketing mix-Elements of Marketing mix.P. & G.D. Preparation of Model Questionnaire. Chikkodi & B. Also expose the students to the latest trends in Mtkg. Analysis of data by computing – S.B. & Co. 2. Gupta – Statistics 4. Sanchti Kapoor – Business Mathematics & Statistics 5. Efficient of variation. Approaches to the study of Marketing. Progressions : Arithmetic progressions.3 MARKETING Objective : To help students to understand the concepts of marketing & its applications.N. Collection of data and computation of averages 4. scope and importance of marketing. Gupta – Statistics 3.P. Unit – 2 : 14 Hrs. 2. Charts showing classification of data. Formulae for ‘n’ term of an A. Quadratic Equations. Solutions of Linear Equations in two variables (simple problems only) Unit – 5 : 7 Hrs. Degree of an Equation.

Direct selling. M-Business. Channels of Distribution – Definition. Promotion – Nature & Importance of promotion. sales promotion. Pricing – Objectives. Product life cycle. public relations. relationship Marketing. channel decision.business. Recent Trends in Marketing – e. event Management (Meaning) – Tele- Marketing. product mix. Advertising decisions. Unit – 5 : 9 Hrs. 3. methods of pricing. Prepare charts for distribution network for a product of your choice. promotional methods. Branding and packaging (Meaning). 4. State the policy needed for fixing a minimum support price for an agricultural product. New Product development process. Books for References 50 . product addition. Unit – 3 : 7 Hrs. product line. Identify the product of your choice & describe in which stage of the product life cycle it is positioned. Unit – 6 : 6 Hrs. 5. price determination.Product : Classification. Advertising copy. factors influencing pricing. diversification and deletion. need – types and selection. retailing (meaning). Unit – 4 : 10 hrs. factors affecting channels. product planning. 2. Suggest strategies for development of a product. pricing policies and strategies. evaluation of advertising. Personal selling & Sales promotion. Develop an advertisement copy for a product. Skill Development 1.

total debtors account. Branch Account : Meaning and types of Branches – objectives of preparing Branch Accounts by the Head office – Dependent Branches – features of Dependent Branches – Problems on Dependent Branches under Cash Debtors System & final Accounts system ( Treatment of Cost and Invoice Price) 51 . Trading and profit and loss account and Balance sheet. B/P account. N. cash and bank account. Neelamegham – Marketing in India 5.C. Conversion of account from incomplete records into complete accounting records : Preparing opening statement of affairs.S. B/R account. Unit –I 10 Hrs. 1. 6. Rajan & Nair – Marketing 2. P. Pillai & Bhagwathi – Modern Marketing 4. J.N. total creditors account. R. Reddy & Appannaiah – Essential of Marketing Management.4 FINANCIAL ACCOUNTING –II Objective : To familiarize the students with accurating methods & applications in different areas. Fire Insurance Claims : Loss of stock – preparation of statement to ascertain insurance claims – Trading account of previous year to ascertain GPR – Memorandum trading account up to the date of fire to ascertain estimated closing stock – treatment of salvaged goods to find out actual loss of stock and calculation of fire claims under average clause policy (excluding abnormal line of goods). Unit –II 12 Hrs. Philip Kotler – Marketing Management 2. Unit –III 20 Hrs. Gandhi – Marketing Management 3.

3. Books of References : 1. Raman – Financial Accounting 3.N. Ananthan R. S. Unit – 2 Demand : Meaning – Law of Demand – Demand Schedules – Demand Curve – Kinky Demand Curve – Exceptions to law of demand – Demand determinants. Listing of Departmental Stores that you have visited and show the basis of apportionment of expenses under departmental accounts. Maheswari – Financial Accounting 2. Authorities to issue accounting standards – Listing of Indian accounting standards and International accounting standards.R.Srinivasa Putty & H. Jain & Narang – Financial Accounting 6. 08 hrs. Dr.5 MARKET STRUCTURE AND COST ANALYSIS Unit -1 Market Structure : Types of Markets – Features of Perfect and imperfect Markets.S. Appannaiah Reddy 2. 52 . Preparation of Final accounts of Sole traders from the information collected from them.L. Make a list of Important accounting standards. Unit – V 06 Hrs. Skill Development : 1. B.R. 2. 5. Radhaswamy & R. S. Gupta – Advanced Accounting 5. Financial Accounting –II – B. Departmental Accounts : Need for preparing departmental accounts – Allocation of joint expenses on suitable basis (Calculation of departmental purchases) Inter – departmental transfer of goods at cost and invoice price – preparing departmental trading and profit and loss account and Balance Sheet. Collection of the specimen of fire insurance claims form and preparation of fire claim statement with imaginary figures. Collection of proforma invoice of any Branch and also collecting transactions of such Branches. Accounting Standards : Meaning and objectives. Paul – Advanced Accounting 7. Kr.Unit –IV 12 Hrs. Grewal & Gupta – Advanced Accounting 4. 4.

2. Unit -1 16 hrs.A. Marketing – S. Correlation and Regression Analysis : Meaning & Differences : Types : Karl Pearsons – Coefficient of Correlation and Spearmen’s Rank Correlation . Index numbers : Meaning. Calculation of opportunity cost and economic profit. Financial Management – Khan & Jain 2. Regression Co.Demand forecasting : Meaning – Objectives – Factors involved in Demand forecasting – survey method – Moving average – Semi average and Least square method (Including problems) 12 hrs. Unit – 3 Production and cost Analysis : Concept of Production function – Laws of Returns of scale Economies of scale – cost concept – fixed and variable cost – Explicit and implicit cost – Marginal and average cost. 2.N. types : Methods of constructing Index numbers : Simple Average and Aggregative method . Units – 2 12 hrs. Unit – 5 Cost of Capital & Capital Budgeting : Cost of Capital – Meaning – Types (theory only). Unit – 4 Pricing Policies : Practices and Strategies – cost plus pricing or Markup pricing – Marginal cost pricing – Multiple product pricing – Competitive bidding of prices – Market skimming and penetration. Moving average and least square method with imaginary figures.price leadership 12 hrs. Listing of Markets for consumer and industrial goods.6 QUANTITATIVE ANALYSIS –II Objectives : Provide a basic knowledge of quantitative tools and to enable students to take business decisions. Problems of Demand Forecasting using semi average. Modern Marketing – R. 6 Hrs Skill Development 1. 3. Sherlekar 6.S.efficient & Estimations.cost Behaviour and its measurement (Including problems) 14 hrs. Managerial Economics – Varshney and Maheswari II Semester B. Capital budgeting : Meaning and importance – Techniques – Pay back method &NPV method ( Simple Problems only). 53 . Business Economics – Mithani 5.Com. Cost Accounting – Jain & Narang 4. Reference : 1.incremental cost and incremental Revenue with imaginary figures. 4. Probable error Regression Equations. Pillai & Bhagawathi 3. Weighted Aggregative : Laspeyres method. Preparation of questionnaire to elicit response on consumer durables / non durables.

Construction of Index number from the collected data 3. Skill Development 1. & C. K. The Semi – Block form . Inverse ratio. S. The modified block form .Com.I. The hanging paragraph form. Inverse Proportions. Unit –II 06 hrs. Percentage. 2. 4. Consumer Price Index – Family Budget Method & Aggregative Expenditure method. Bills Discounting. Types : Binomial Expansion Method and Newtons Advancing Different method (Simple problems only) Unit – 4 10 hrs. Interpolation & Extrapolation : Meaning and differences. Ratios and Proportions. Comparing & Correlating Data 2.paasches method & Fisher’s Ideal method : TRT & FRT . Commercial Arithmetic. Introductory : Meaning of Communication and Business Communication objectives of communication. Triplicate. The structure of a Business Letter . Books for Reference 1. Prepare a Bank Statement using S. Expression of a ratio as a Fraction. The indented from . The NOMA form.P. Types of business letters. 54 .I. Assumptions. Essentials of Business Letters : the qualities of a good business letter . 3. Dorairaj – Busin III Semester B. Interpolating & Extrapolating values under different situations. Unit – 5 8 hrs. Continued proportions (simple problems). Gupta – Statistical Method. Channels of communication . Compound ratios (simple problems) Proportions : Direct Proportion. The full block from . Barriers to communication.I 02 Hrs. layout of a Business Letter. Sacheti & Kappor – Business Mathematics & Statistics 3. Malappa – Business Mathematics 5. Duplicate. Utility & Limitations.2 BUSINESS COMMUNICATION –I Unit . Meaning. Methods of communication. Note : Weightage for Business Statistics is 70% Mathematics -30%. Chikkodis Sathyaprasad – Statistics 4. Simple &Compound Interest. Unit – 3 14 hrs. Media of communication .

Meaning – terms used in underwriting – marked and unmarked applications – underwriting commission – SEBI guidelines for underwriting – determination of the liability of underwriters in the case of both pure and firm underwriting – accounting entries in the books of issuing company.Unit – III 12 hrs. Unit 3. Majumdar : Commercial Correspondence 4. TMH. Circular Letters and Status Enquiries. Underwriting of shares : 10 hrs. Meaning of redemption – legal provisions regarding redemption – treatment regarding premium on redemption – creation of capital redemption reserve – redemption out of profit and redemption from fresh issue of shares and preparation of balance sheet after redemption. Purchase Letters : Enquiries_ Replies to Enquiries _ Orders_ Replies to Orders_ Complaints and adjustments. Pink and Thomas : English Grammars. 55 . Valuation of Goodwill 10 hrs. Sales Letters : Drafting of sales letters. 2. Circulars Regarding : a) Opening of a new branch b) Shifting the business to a new premises c) Obtaining an agency d) Changes in constitution of a firm e) Admission and retirement of a partner. R. Unit – IV 10 hrs. Redemption of preference shares 12 hrs.Com. Composition and Correspondence 6. B.O. Urmila Rai : Commercial Correspondence 5. Unit – 1. III Semester Paper 3. Ramesh and Pattana Setty : Effective Business English and Correspondence 3. NEW DELHI.3 – Corporate Accounting Objective : Enables the students to develop awareness about Corporate Accounting in conformity with the provisions of Companies Act. Madhukar : Business Communication. Books for References : 1. Unit 2. Sharma and Krishna Mohan : Business Communication and Report Writing. Skill Development A minimum of 5 exercises to be recorded Purchase and Sales correspondence.

liabilities and removal of company secretary b. Unit 4. Valuation of Shares 8 Hours Meaning and need for valuation of shares – factors affecting valuation of shares – methods of valuation of shares .R. Company Final Accounts 20 Hours Legal requirements relating to the preparation of final accounts of a company – preparation of final accounts as per the requirements of Companies Act. Books for references 1.salient features & Scope of corporate law b. Mariyappa and Rajesh 4. Iyengar 6. Corporate Accounting –I – R. 8 Hours Unit 2. a. Appannaiah Reddy Paper 3. Advanced Accounting – R. appointments. 56 .L. H. net asset method and yield method. Gupta & Radhaswamy 3. Maheswari 5. statutory companies. annuity method and capitalization method. Srinivasa Putty .Meaning & definitions of goodwill – factors determining value of goodwill – methods of valuation of good will : Average profit method. Nature of company and corporate law: Meaning and definitions of company – characteristics of company.4 – Indian Corporate Law Objective: To enable the students to get familiarize with the existing corporate law.  Collection of prospectus of a company and deciding whether or not to invest in the shares of that company  Visit an underwriter’s office and collect the information regarding underwriting of shares  Collection of annual reports of a company  Evaluate the goodwill based on the balance sheet of a company. Directors and Managing Director – qualifications. Corporate Accounting – Anil Kumar. Advanced Accounting – S. a. duties. Skill Development :  Collection of shares application forms of a company. 10 Hours Unit 3. rights.P. Corporate Accounting – Jain & Narang 2. Financial Accounting – S. Unit 1.N. private and public companies. super profit method. Meaning and definitions of company secretary – qualifications. Unit 5. rights and responsibilities. appointments. Kinds of companies – limited & unlimited companies.

C.D.5 – Indian Financial System 57 . Reddy and H. 12 Hours Unit 4. Corporate Law on Meetings : Requisites of valid meeting – statutory meeting – annual general meeting – meeting of Board of Directors – resolutions – ordinary and special 15 Hours Unit 5.R. Appannaiah 5. P. prospectus.C. Securities and Exchange Board of India Act. share application form etc. Kuchehal 4.Formation of Companies : promotion – incorporation – capital subscription – commencement of business Basic documents : Memorandum of Association – Articles of Association (contents only) – prospectus and statement in lieu of prospectus – certificate of incorporation – certificate of commencement of business. Principles of Company Law – M. collecting and filing of annual reports. Company Law and Secretariat Practice – N.  Drafting of share certificate  Drafting of notice of company meetings  Listing the functions of a company secretary of the company students have visited  Drafting of agenda and minutes of a meeting  Books for references 1. Company Law and Secretariat Practice – S. Winding up of companies – Meaning – types – procedures 5 Hours Unit 6.N. 1992 : constitution of Securities and Exchange Board of India – objectives – functions – guidelines on issue of shares and debentures 10 Hours Skill Development  Visiting company office. Business Law – Tulsion Paper 3. Koopor 3. Shukla & Gulshan 2. Essential of Company Law and Secretariat Practice – Dr.

Financial Institutions & Markets – L.Objective : The objective is to acquaint the students about the functioning of Indian Financial System with reference to its structure. Bhole 4.A.M. Mutual Fund & Venture Capital – Meaning – objectives – features – types 06 Hours Unit 6.Banking Financial Intermediaries located in your area / town Books for reference : 1. organization. Indian Financial System – V. Avadhani 3.EXIM Bank 12 Hours Unit 4. Regulatory institutions – RBI – Organization Regulation of RBI – monetary policy of RBI – SEBI. instruments and regulating authorities Unit 1. Unit 3. Indian Financial System – Gordon & Natraj 2. Non-Banking Financial Intermediaries : Characteristics – role – regulation of NBFIs – a study on hire purchase and finance companies – Chit Funds – Nidhis 12 Hours Unit 5.operative Banks & Regional Rural Banks : Origin – capital structure – functions – problems faced by RRBs – consolidation and merger of RRBs – NABARD – SIDBI. Co. Commercial banks in India : Functions – structure – recent development after 1991 – technology adoption – core banking 10 Hrs. Institutions and Markets : Money market and capital market – components of money market – primary and secondary capital market – functions and significance – instruments of money market & capital market (brief reference only) 12 Hours Unit 2. Paper 3. Indian Financial System – Vasanth Desai III Semester B.6 – Cost and Management Accounting 58 .Com. Financial System.organization and objectives 8 Hours Skill Development  Prepare a chart showing Indian Financial System  Prepare a chart showing instruments traded in the Indian Financial Market  Prepare a list of Non.

causes and treatment – overtime – methods of wage payment : Time rate system. Unit 4. Financial Statement Analysis 16 Hours Meaning of financial Statements – objectives of financial statement analysis – tools of financial statement analysis – problems on comparative financial statements. costing and cost accounting – objectives and importance of cost accounting – comparison between cost accounting and financial accounting – elements of cost and its classification – problems on preparation of cost sheet – tenders and quotations Unit 2. Material Costing 14 Hours Meaning and classification of materials – purchase procedure – store keeping : bin card & stores ledger – techniques of inventory control : periodic and perpetual inventory control. piece rate system. EOQ-methods of pricing of issues – problems on FIFO & LIFO only Unit 3. Objective : To familiarize the students with various concepts & applications of cost and management accounting Unit 1. Cost Accounting 14 Hours Meaning of cost. incentive schemes. Unit 5. objectives of management accounting – differences between cost accounting and management accounting. financial accounting and management accounting – scope – limitations of management accounting. Labour Costing 8 Hours Meaning of time keeping and time booking – idle time. ABC analysis. Introduction of Management Accounting 8 Hours Meaning & definitions. Halsey premium plan and Rowan bonus plan – problems on Halsey and Rowan plan only. common size financial statement analysis and trend percentage analysis Skill Development :  Classify the elements of cost incurred in the production of a product  Make a list of materials use din any two organizations 59 .

Covering letter for A Job Application. Unit –II 10 Hrs Personnel Correspondence : A) Job Applications : Preparing Bio-Data / C V and Resume . Renewal of Insurance Policy Claims and Their Settlement. Cost Accounting – Das Gupta IV Semester B. Appointment Letters. Gupta 6. Drafting Interview Letters. purchase requisitions and bin card  Preparation of wage sheet with imaginary figures  Collect financial statements of a joint stock company and prepare comparative and common size financial statements Books for reference : 1. Cost Accounting – S. C) Letters to Insurance Companies Regarding Payment of Premium. B) Letters to Banks Regarding Overdrafts. Management Accounting – S. 4. 60 .2 BUSINESS COMMUNICATION -II Unit –I 10 Hrs Business Letters A) Collection Series_ Letters to Customers Regarding Dues_ Following. Maheshwari 3. Maheshwari 2.Com. Cost Accounting – Nigam & Sharma 5. Management Accounting – Shashi K.  Collect different formats for material requisitions. B) Letters Calling Candidates for Written Test. Cost Accounting – Jain & Narang 4.N.N.

Majumdar : Commercial Correspondence 4. Office Circulars. Unit – I : 10 Hrs. objectives – Calculation of purchase consideration under : net assets and net payments method- Types of amalgamation : Amalgamation in the nature of Merger and Amalgamation in the nature of purchase as per Accounting Standard 14. TMH. Unit – III : 10 Hrs. CORPORATE ACCOUNTING -II Objective : To enable the Students to develop awareness about corporate Accounting in conformity with provisions of Companies Act. R. Urmila Rai : Commercial Correspondence 5. Letters of Dismissal and Discharge. Madhukar : Business Communication. Charge Sheets . Show Cause Notice . C) Employees Disciplinary Matters. Composition and Correspondence 6. NEW DELHI. Profit Prior to Incorporation : Meaning and objectives of calculation of profit prior to and after incorporation – Treatment – Calculation of time sales ratio and combined ratios for the allocation of expenses and incomes – Preparation of profit and loss account. Problems on amalgamation in the nature of merger – Journal entries and ledger accounts in the books of transferor companies. Amalgamation of Companies – Meaning of amalgamation. Communication with Regional / Branch Offices. Sharma and Krishna Mohan: Business Communication and Report Writing. Ramesh and Pattana Setty : Effective Business English and Correspondence 3. Pink and Thomas : English Grammars.O. Unit –II : 15 Hrs. Office Orders Office Notes. Skill Development : A Minimum of 5 Exercises on the above Units Books for Reference: 1. Unit – III 5 Hrs Inter Departmental Communication : Internal Memos. 2. 61 . Unit – IV 05 Hrs Modern Communication Devices : Internet_ Tele Conferening_ Cellular Phones_E- Mail_Computers_Laptops_Word Processing_DTP_E-Commerce_Photo Copies.

preference dividends. Skill Development : 1. Maheswari 5. Corporate Accounting – Jain and Narang 2. Prepare SWOT analysis of a company 4. Advanced Accounts : R.L. Identify the legal provisions with respect to their reconstruction 3. Unit – V : 15 Hours Accounts for Liquidation of Companies : Meaning of liquidation – Different methods of winding up-Liquidator. H. Arrange mock court to discuss the need for Mergers and acquisitions.R. Unit – 1 : 5 Hours 62 .Amalgamation of companies in the nature of purchase – Journal and ledger accounts in the books of both purchasing and vendor companies. Book for Reference : 1. Rajeshkumar. calls in advance. List any five cases of amalgamation of companies 2. Corporate Accounting – Anil Kumar. Financial Accounting – S. Mariyappa. 4. Unit –IV 10 Hrs. debentures interest-preparation of liquidator’s final statement of account. IV Semester Paper 4. Arrange mock court to discuss the need for internal reconstruction 5. Gupta and M. Internal Reconstruction : Meaning and objectives – Reduction of capital – legal provisions relating to capital reduction – Accounting procedure for capital reduction – Journal entries a preparation of capital reduction account and Balance sheet after capital reduction. Srinivasa Putty. Appannaiah Reddy 6.4 COMPUTER APPLICATIONS IN BUSINESS Objectives : To enable the students to understand the application of computers in Business environment with an emphasis on Accounting.N. liquidator’s remuneration – Preferential creditors. Corporate Accounting –II – R. Radhaswamy 3.Com. Advanced Accounting – Shukla and Grewal B.

Nossiter. “Power Point Presentation” – Aptech Computer Education. securing and usage of e-mail. preparation of Trail Balance. Required Hardware. and other features. Using file and Program Manager Unit -2 : 10 Hours Introduction to MsWord – Editing a Document – Move and Copy text – Formatting text and paragraph – Finding and Replacing text and spelling checking – Using tabs. Group Summary. Preparation for installation of tally software. writing voucher. 6. Journal Register. Vishnu Priya Singh & Meenakshi Singh “Computerized Financial Accounting” 4. & Balance Sheet. “Using Excel – 5 for Windows” 3. Inserting and Deleting Rows and Columns – Getting help and formatting a worksheet – Printing the worksheet – Creating Charts – using formulae and functions in excel. Working in Tally: Opening new company. Statement of Accounts. 2. Joshua C. Computer Applications in Business 63 . Craig Stinson “Running Microsoft Windows-98” – Mcirosoft press. Making Ledger Accounts. Windows Accessories. Malthotra. Sales Register and Purchase Register. Ledger Accounts. Books for Reference : 1. & Ms-Outlook Unit – 5 : 5 Hours Introduction to Desktop publishing. Skill Development : Maintain a Record on Practicals. Cash Book. correcting sundry debtors an sundry creditors accounts. Accounts books. Unit – 4 5 Hours Introduction to Power Point Presentation. Unit -3 10 Hours Introduction to Worksheet – Getting started with excel – Edition Cells and using commands and functions – Moving and Coping. Tables.Introduction to Windows – Basics. Voucher entry. installation. Computer Viruses. “Working with Word” – Aptech Computer Education 5. Safety of Accounts or Password. Designing Web Page Unit – 6 : 15 Hours Accounting Software – Using Tally Software : introduction and installation. making different types of voucher. Bank Books. Characteristics. Enhancing document – using mail merge and other features.

Prassannachandra : Fundamentals of Financial Management 5. Evaluate the NPV of investment made in any one of the capital project with imaginary figures for 5 years. EPS – analysis – leverage – simple problems Unit – III : 20 Hrs Investment Decision – Capital budgeting – significance – techniques of evaluation of investment proposals – Payback method – Return on investment method. Net present value method (simple problems only) Unit – IV : 5 Hrs. Cash Management. 3. Capital structure analysis of companies in different industries. Definition – Goals of financial management – Scope of Financial Management – Financial decisions – financial planning – objectives and principles of sound financial planning – long term and short term financial plan – factors affecting financial plan.M. receivable management and inventory management (Meaning only) Skill Development : 1. Source of working Capital.Note : A minimum of 12+ [4 hours of Tally] practical classes should be conducted in second semester and practical internal assessment marks will be given based on the student performance in practical classes by the concerned teacher and no separate practical examination is recommended. 4. EBT.N. Reddy and Appannaiah : Financial Management 64 .5 FINANCIAL MANAGEMENT Objectives : To give insight into financial decision making Unit – I 10 Hrs Financial Management – Meaning. 4. Identify the decision areas in which a financial manager has a role to play. Unit – II : 10 Hrs Financial Decisions. Study of dividend policy practices of certain companies in India. Sources of Capital – Capital structure – factors influencing capital structure – EBIT. Prepare a Capital Estimate for your new Business. P. 5. Unit – V : 15 Hrs Working Capital Management – meaning – importance of adequate working capital – excess or inadequate working capital – determinants of working capital requirement. Books : 1. S.Com.N. Maheshwari : Financial Management 4. Pandey : Financial Management 2. Khan and Jain : Financial Management 3. I. 2. IV Semester B. Divided Decisions – Dividend policy – Determinants of divided policy – Types of dividend policy – Forms of dividend.

IV Semester B.Com.
4.6 COST AND MANAGEMENT ACOUNTING -II
Objective : To familiarize the students with various concepts and application of cost
and management Accounting.
Unit – I 10 Hours
Overheads Costing : Meaning and classification of overheads – Allocation – Apportion
and Absorption of overheads – Problems on Machine hour rate – Repeated Distribution
method and Simultaneous Equation methods.
Unit – II 14 Hours
Reconciliation of Cost and Financial Accounts : Need for reconciliation – reasons for
differences in profits – problems on preparation of reconciliation statement.
Unit – III 8 Hours
Methods of Costing – 1 : Various methods of costing (Theory) – problems on contract
costing – Process costing – Preparation of process accounts – treatment of normal loss,
abnormal loss and abnormal gain (Excluding equivalent production and inter process).
Unit – IV 16 Hours
Ratio Analysis : Meaning and significance of ratio analysis – Classification of ratios (a)
profitability ratios – GPR, OPR, NPR, ROCE, EPS (b) Turnover ratios – STR, DTR, CTR (c)
Financial ratios – CR, LR, DER, PR and capital geanng ratio
Unit – V 12 Hours
Cash Flow Statement Analysis : Meaning and importance of cash flow statement –
preparation of cash flow statement as per AS-3.
Skill Development :
1. Collection and Classification of overheads incurred in an organization.
2. Prepare Reconciliation statement with imaginary figures.
3. Make a list of several industries established in your area and Indicate the method
of costing adopted by them.
4. Collect financial statement of a company and compute important ratios.

Books for Reference :
1. Cost Accounting : S.N. Maheswari
2. Cost Accounting : Jain and Narang
3. Management Accounting : S.N. Maheswari
4. Cost Accounting : Nigam and Sharma
5. Management Accounting : Shashi K. Gupta
6. Cost Accounting – Das Gupta

V Sem. B.Com

5.1 Income Tax – 1

65

Objectives: To Enable the Students to understand the various provisions of Income Tax
Act pertaining to computation of Income of an individual assessee.

Unit – 1 : 10 hours
Introduction , Brief history of Income tax, Legal frame work, cannons of taxation.
Scheme of Income Tax.
Definitions: Income, Agricultural Income, Person, Assessee, Assessment, Previous
year, Assessment year, Gross total income, Total Income.

Unit – 2 : 8 hours
Capital and Revenue: Receipts, Expenditure & Losses (only theory)
Exempted Incomes U/s 10: Fully exempted and partly exempted
incomes. (Restricted to individual Assessee only).

Unit – 3 : 10 hours
Residential Status and Incidence of Tax pertaining to individual
assessee only. ( Problem on Individual Assessee only)

Unit – 4 : 20 hours
Income from Salary: Definition, Features of Salary income,
Allowances, Perquisites, Profit in Lieu of salary U/s 17(3), Pension,
commutation of Pension, Death – cum – Retirement gratuity, Leave
Salary, Provident Fund, Retrenchment compensation,
Compensation for Voluntary retirement, Deductions U/s 16 -
Problems.

Unit – 5 : 12 hours
Income from House Property: Introduction – Annual value under
different situations – Deductions under section -24 – Problems.

Skill Development:
1. Preparation of Form No 16
2. Computation of taxable Gratuity
3. Preparation of Chart on Allowances & perquisites
4. Chart showing calculation of Annual value
5. Computation of HRA

Books for Reference:
1. Dr. Vinod K. Singhania, Students Guide to Income Tax,
Taxmann Publications.
2. Dr. H.C. Meharothra & Dr. Goyal, Law and Practice of Income
Tax
3. B.B. Lal, Direct Taxes, Konark Publishers
4. Gaur and Narang, Income Tax
66

5. Girish Ahuja and Ravi Gupta, Direct taxes law and practice,
Bharath Publications.

V Sem. B.Com

5.2 Law and Practice of Banking

Objectives: To familiarize the students with Banking services and their legal implications

Unit – 1 : 10 hours
Banker and Customer: Definition-General relationship-Special relationship

Unit – 2 : 12 hours
Procedure for opening a bank account. Pass Book – Importance of Entries, Special
customers – Minor, Joint Account, Partnership firm, Joint stock companies.

Unit – 3 : 14 hours
Paying Banker and Collecting Banker – Duties and statutory provisions-Payment in
due course and Holder in due Course- Cheques, Crossing of Cheques, General
crossing, Special Crossing, Concepts only, Consequences of wrongful dishonor of
cheques,

Unit – 4 : 12 hours
Services to customers-Remittance of funds-Safe custody of valuables, letters of
credit and bills discounting, high tech banking services – Debit card, Credit card,
ATM, e-banking and MICR.

Unit – 5 : 12 hours
Forms of Advances: Meaning, Principles of lending, loans, C.C., O.D., letter of Credit, Types
of Securities, Fixed assets, Shares, LIC bonds, Goods.

NPA ( meaning and significance)

Skill Development:
1. Visit a bank and list out the services rendered by the Bank and prepare a
report on your visit.
2. Collect a specimen of cheque, Account opening forms, Passbooks, Demand
Draft, Challans.
3. Mock Banking in the class room – Role playing by the students under the
guidance of the teacher
4. Collect annual report of Bank

Suggested Books:
1. Law and Practice of Banking : M.L. Tannan
2. Law and Practice of Banking : K.P.M. Sundram
3. Law and Practice of Banking : Shekar and Shekar
4. Law and Practice of Banking : S.N. Maheshwari
5. Law and Practice of Banking : B.S. Raman
6. Law and Practice of Banking : K.D. Basava (Kannada)
7. Law and Practice of Banking : Bhadrappa (kannada)

67

Unit – 6 : 06 hours Sickness in small scale units – causes. Industrial Estates – Types and Roles. Unit – 3 : 10 hours Business planning: meaning. out line of complete business plan. Small business management and entrepreneurship by Vasant Desai 68 . Skill Development: 1. entrepreneurial traits and competencies. features of entrepreneurship. V Sem. feature and advantages of Business Planning Financial. Marketing. B. Problems and promoting of small scale industries. Advantages. Human resources. Collect and critically analyze the factors responsible for the success of at least five women entrepreneurs. consequences. developing entrepreneurial competencies. Technical and Social aspects of business plan. Unit – 5 : 12 hours Establishment of a new enterprise : Inception. Visit District Industrial Centre and collect information about incentives offered to the entrepreneurs. licensing. functions and importance of entrepreneur. Suggested Readings: 1. Unit – 2 : 08 hours Entrepreneurial Motivation: Motivational factors – compelling and facilitating factors.Com 5. Visit five entrepreneurs and as certain the factors responsible for their success. Design a questionnaire to assess the entrepreneurial aptitude 4. entrepreneurial ambition. Unit – 4 : 10 hours Small Scale Industries: Meaning and Definition of Tiny / Ancillary / Cottage / Small Scale Industries / Important features – ownership patterns Product Range. Types of entrepreneurs: Women Entrepreneurs and their problems and promotion. quality of an entrepreneur. clearance certificate from relevant agencies.3 Entrepreneurship Development Objectives: To enable the students to have a right perspective to start an enterprise. 3. Prepare a project plan for starting a new enterprise 5. Financial and non-financial assistance from various agencies and institutions. preventions and remedies. 2. Unit – 1 : 14 hours Entrepreneurship: Meaning and definition of entrepreneur and entrepreneurship.

S.B. Anil Kumar. 2.V.K. Group dynamics. Formation-Importance of Positive attitudes-steps in developing positive attitudes. Unit – 3 : 10 hours Creativity: The Creative mind – Importance of creativity – Elements of Creativity Influence of Flexibility – Factors influencing creativity – Methods of enhancing creativity – Techniques of creativity – brainstorming – Attributes listing etc. Unit – 1 : 05 hours Attitudes: Types of Attitudes. Ethnic groups. medium. Practicals:  Extempore speeches Just a minute  Conducting Stress Interviews  Creative Exercise. Developing entrepreneurship: Issues and problem by S.. General ideas in creative problem solving – Creativity exercises and games.4 Soft Skills and Personality Development Objectives: To familiarize the students to acquire soft skills and to have right perspective to manage an enterprise. Murthy 5. Unit – 6 : 10 hours Emotional Intelligence: Emotional Intelligence – Concepts and definitions – Elements of EI – Exercise and analysis – Conflict Management Interpersonal Relationships: Significance of interpersonal relationships in personal and professional life – Tips to enhance interpersonal relationships / cross culture. Sharma V Sem. Role play 69 . Abraham and K. Unit – 4 : 05 hours Stress Management: Definition – General Principles of Stress management – Linkage between stress and time management – Identification of the sources of stress – Measures to manage stress. Jayashree 3. Entrepreneurship and small business management by C. Unit – 2 : 10 hours Goal setting and time management: Goals-Importance of goal setting-Periodicity in goal setting – short. Poornima.Com 5. Small scale industries and entrepreneurial development by C.C. B.S. Unit – 5 : 20 hours Communication Skills: Definition – Significance – Disasters of non-communication Gap – Process of communication – Forms of communication – listening skills – Active and attentive listening – Benefit of listening – Body language – Right Posture – Its importance – Effect of right body language. S. long term – Methods to achieve set goals – Activity in goal setting techniques of time management – Prioritization of activities – awareness of time wasters and how to avoid them. team Building.V. Gupta and Khanka 4. N. Entrepreneurship Development by S.

Merits and demerits of continuous and annual audit.Com 5. verification and valuation of Goodwill. Educational institutions 3. Debtors. auditors Certificate. Partnership Firm 2. Differences between Internal audit / external audit Unit – 3 : 14 hours Vouching & Verification. Definition: Difference between Accounting and Auditing. B. Internal Audit – Meaning. Creditors and B/P Unit – 4 : 14 hours Company Auditor – Appointment.Books for Reference: 1. Visit to an audit firm and prepare report on the visit 70 .importance of valuation. Differences between Internal Check and Internal Audit.Meaning. Different kinds of audit. Rights. Objectives . Stock in trade. Audit Report-features. Skill development: 1. Liabilities of company Auditor. Unit – 5 : 06 hours Audit of different organizations: 1. Features. Objectives of Verification of assets and liabilities. Removal. Features. Co-operative Society Unit – 6 : 04 hours Auditing under computerized environment – uses and constraints of computerized audit. Unit – 2 : 12 hours Audit Programme: Auditors note book – Audit working papers – Internal Control. Vouching of receipts from Debtors and payments to Creditors. Sharma (Sultan Chand and Sons) 3. Fundamental principles of Internal Checks . General Principles of Verification. Definition. preparations before commencement of New Audit. patent Rights . Your personal pinnacle of success : D. B/R. Verification and Valuation – Meaning. merits. Preparation of clean and qualified audit reports. Self development : Devesh (Sultan Chand and sons) V Sem. Demerits.5 Auditing Objectives: Make the students undertake the need for a system to prevent and detect and errors and frauds in business environment. Differences between Vouching and Verification. Trade Marks. Disqualifications.D. Valuation of Assets and liabilities – Vouching. Meaning. land and buildings. Collection of specimen of vouchers and Receipts-pointing out mistakes in voucher 2. Routine checking and Differences between Routine checking and vouching. Definition. Internal check – Internal audit. Public Speaking : Collins 2. Plant and machinery. Valuation. Qualifications. . Unit – 1 : 10 hours Auditing: Meaning . Duties. objects of vouching – Importance. objectives of auditing. Internal check regarding payment of wages and cash sales.

Revenue profits. 71 . Capital Profit. Preparation of Consolidated Balance Sheet. 3.R. Unit – 2 : 15 hours Accounting of banking companies: Meaning and Definition of banking company-Books of accounts to be maintained by the banking companies. Collecting the final accounts of public limited company and commenting on the liquidity and profitability 2.revenue account for fire and marine treatment of reserve-preparation of P & L account in Form ‘B’ – Preparation of P & L appropriation account in Form ‘C’ – preparation of balance sheet. B. 6. bonus-bonus in reduction of premium-reversionary bonus- valuation-preparation of revenue accounts applicable for life insurance business- balance sheet of a life insurance company according to form ‘A’ in the first schedule. Books for References : 1. Important provisions of Banking Regulation Act 1949. Unrealized Profits. Collection of Audit Report 4. non performing assets.N. Auditing : Dr. Practical Auditing: B. Observe Accounts and Audit Procedure of your own college or association. Goodwill / Cost of Control or Capital Reserve . 5. Apply important ratios to analyse the company’s balance sheet. provisions for taxation in preparation of Final Accounts of Banking companies. Steps for Preparation of Consolidated balance sheet. Principles and Practice of Auditing: Dinakar Pagare V Sem. Minority Interest. Auditing : Shekar 4. Provisions for doubtful debts. Auditing : Jagadish Prakash 5. Preparation of banking Companies Balance sheet and Profit & Loss Account as per the existing banking regulation act. The main focus is on formatted accounting practices. Tandon 2. Bhaskara & Aruna Tha 6.6 Advanced Financial Accounting (Elective paper-1) Objectives: The objectives of this course is to expose students to advanced accounting issues and practices. preparation of accounts. Intercompany Owings. Unit – 4 : 10 hours Final Accounts of general insurance: Meaning-general insurance. Prepare a list of auditors an chartered Accountants in your area/ town.Com Accounting Group 5. Unit – 1 : 20 hours Holding Company: Meaning.G.classifications of advances- Treatment of rebate on Bills discounted. Skill development: 1. Prepare a chart showing types of audit. Revaluation of Assets and Liabilities. Unit – 3 : 15 hours Final Accounts of life insurance: Meaning-Insurance terms – premium-consideration for annuities granted – Policies becoming claims – reinsurance-surrender value and paid up value-bonus-cash. Definition of Holding Company and Subsidiary Company . Sharma 3. B. Auditing: T.

Unit – 1 10 hours Marginal Costing and C – V – P analysis : Meaning of Marginal cost and Marginal costing. Mukerjee and Hanif. Differences between standard costing and budgetary control.. 72 .P.P.7 Management Accounting Objective : To enable the students to understand cost control techniques and the importance of analysis and interpretation of financial statements for decision making. Calculating and commenting on the profitability and liquidity. 4. cash budget. Merits and Limitations of Marginal costing. Differences between FFS and Income statement and FFS and Balance sheet.2 10 hours Budgetary control – meaning and definition of budget and budgetary control.E. Advanced accounts. Definition. B. objectives of budgetary control advantages and limitations. Unit – 3 8 hours Standard costing: Meaning. advantages and limitations. Advanced accounting 4. 3.L Gupta and Radaswamy: Advanced accountancy 2. Problems on flexible and cash budget. Collection of final accounts of general insurance company. Collection of final accounts LIC and commenting on profitability and liquidity.P. Limitations of FFS. Sources and applications of funds. Uses and significance of FFS. Jain & Narang. Problems on material variances. R. general principles of good reporting system. flexible budget. kinds of reports. Margin of safety. Collection of Annual reports of a joint stock company for two years. Drafting of reports under different situations. preparation of adjusted P & L account and preparation of FFS. Preparation of schedule of changes in working capital. P/V ratio and its significance. Listing any 10 life insurance policies and collecting information relating to bonus rates and guaranteed additions. Advanced accountancy 5. Variances – Favorable and unfavorable: Material variances. Labour Variances and over head variances. S. Iyengar. S. Angle of incidence – Problems(Algebraic Method only) Unit . Differences between absorption costing and marginal costing (Theory) C-V-P Analysis : Contribution. Unit . Skill development : 1.5 12 hours Funds flow statement analysis: Meaning and Concepts of funds. B. Fixed budget. Modern accountancy V Sem. Chakraborthy.Com Accounting Group 5. Unit – 4 15 hours Ratio analysis: Meaning Classification of ratios. Unit – 6 5 hours Management reporting: Meaning. 3. 5. features. Advanced problems including preparations of financial statements with given ratios. Zero base budgeting. Books for References : 1.

estimation of intrinsic value. Unit – 5 : 10 hours 73 . investment attributes. Gupta 6. ratio approach to equity valuation. industry analysis. Gupta 5. Cost accounting : S. Cost accounting : Jain and Narang 2. Concept of returns. investment V/s speculation. Management accounting : Shashi K.N. Unit – 4 : 15 hours Fundamental and Technical analysis: Fundamental analysis: Concept. bond yield measures (simple problems) Equity valuation: Concept of intrinsic value. Management accounting : S. common errors in investment management. Preparation of funds flow statement from the above company’s balance sheet Books for References : 1. objectives of investment. macro economic analysis.Com Finance Group 5. value of a security. Problems). Bond Valuation: Basic concepts. steps. Maheshwari 3. types and components of return (Simple. 2. Management accounting : Dr. Risk – return trade off. concept o value. Maheshwari V Sem. Unit – 3 : 15 hours Valuation of securities: Time value concept (Simple Problems on future value and Present value). Technical Analysis: Concept technical V/s fundamental analysis. 3.6 Security Analysis Portfolio Management (Elective Paper – 1) Unit – 1 : 10 hours An introduction to investment: Concept of investment. probabilities and rate of return. systematic and unsystematic risk.N. Cost accounting : Das Gupta 4. Unit – 2 : 10 hours Risk and return in investments: Concept of risk.P. basic bond valuation model. B. S. risk measurement (simple problems). charting techniques – bar and line charts. investment process. point and figure charts. investment alternatives. determinants of intrinsic value. minimizing risk exposure. Compute important ratios from the above financial statements. company analysis – obstacles in the way of fundamentals analysis.

portfolio revision. Unit – 2 : 10 hours Money Market : Structure – functions – instruments of money markets: Treasury bills. performance evaluation (only Theory) Books for Reference: 1. Punnethavathi Pandian – Investment Analysis Portfolio management V Sem. Vasanth Desai: Indian Financial System 3. Gordon and Natarajan – Financial Markets and Services 74 . Books for Reference: 1. M.Feature and functions. choice of asset mix. Unit – 5 : 10 hours Mutual Funds: Concept of Mutual Funds-growth of mutual funds in India – different types of mutual funds schemes. Prasanna Chandra . Public Issues: merchant banking practices in India.Investment analysis Portfolio management 2. Functioning of mutual funs in India. L. Bhole: Financial Institutions and Markets 2.Book building – depositories and De-mat Account Unit – 4 : 10 hours Merchant Banking: Meaning. CPs and CDs (Meaning and Features). RBI . portfolio execution. selection of securities.Com Finance Group 5. Avadhani – Investment Analysis Portfolio Management 3. formulation of portfolio strategy.M.Portfolio Management frame work: Specification of investment objectives.7 Financial Markets (Paper – 2) Unit – 1 : 15 hours An overview of financial markets and services in India Primary Market : Meaning and Features Secondary market : Meaning and Features Financial services: Different types of financial services and financial instrument. Unit – 3 : 15 hours Capital Market: Structure – functions and instruments Stock exchange: features-functions and importance BSE and NSE : Origin and features IPO. Khan – Indian Financial system 4. origin and growth of merchant banking in India. B.Y.

3. V Sem. Unit – 5 : 12 hours Servicing Retail Customer: Personal Selling in Retailing. Prepare a chart showing the structure of financial markets.Skill Development: 1. 3. 2. 5. Retail Marketing mix. 2.6 Retail Marketing (Elective Paper – I) Course Objective : To impart knowledge to the students regarding the fast emerging retail business Unit – 1 : 10 hours Retailing . Unit – 2 : 12 hours Evolution of Retail Marketing in India: Theories of Retailing. Retail Selling Process: Concept of E-tailing Skill Development: 1.Meaning and Definitions of Retailing: Functions of a Retailer. Concept of Life Cycle in Retailing Unit – 3 : 14 hours Retail Marketing and Consumers: Factors influencing Retail customers. Customer decision-making process in Retail Marketing. Prepare a chart of ratings given by different rating agencies. Concept of Retail Branding. B. Role of Market Research in Retailing. Prepare a chart showing the instruments of financial markets 4. Choose 5 Retailers and study the sales promotion measures they use. Environmental Theory: Cyclical Theory and Conflict Theory. Prepare a specimen of any two financial instruments. Visit a big retail outlet in your near by place and list out the products it offers for sale. Visit a stock brokers office collect a new issue application and fill it. Select 5 Retail stores and study the Window Display attractions they use to lure the customers. steps involved in choosing a Retail location. Unit – 4 : 12 hours Retail Strategy: Retail store locations.Com Marketing Group 5. 75 .

New Delhi (2007) 2. B.Books for Reference: 1. Unit – 5 : 10 hours 76 .A. Lucas. Robert P. medicinal plants. Unit – 3 : 14 hours Role of Agriculture in Economic Development of India: Role of Government in Agricultural Development. Processing of horticulture produce and floriculture. Sugar industry. organic farming. Swapna Pradhan: Retailing Management (Text &Cases) Tata MacGraw Hill Publishing. Dairy processing. Patenting PV Rs & B. National Agricultural Policy of Govt. Fertilizer industry.F. : Retail Management – A strategic approach. programmes in agriculture. Euro norms for agricultural products. Functions – Reasons for slow progress of co- operative sector. silk products. J. V Sem. Unit – 1 : 10 hours Agri business – Emerging Branches – Non Conventional forms of Agribusiness – Export potential for farm products – Supporting Services – Scope. Oil seeds.Rs Act. HMC. Subsidized Govt. Constraints in Agricultural marketing. New York.R. : Retailing. Differences in Agricultural and Consumer Marketing. of India: WTO and AOA – Agricultural Advantages & Limitations of Organized retailing in Agri inputs and outputs. Concept and objectives. 3. crop & their marketing. garment industry & M. Prentice Hall of India. Importance of horticulture and floriculture. Berman. nature and significance agricultural business. Scope. History. G. JR George H and Bush. Farming Systems – Corporate. seed industry. Pricing Distribution and Promotion of Agricultural Products.M. Unit – 4 : 14 hours Agro industries.. Precision Unit – 2 : 12 hours Agriculture Marketing: Definition. Co-operative Marketing: Concept. 2001. Buffer Stock. Bank Evans. Contract. Production and marketing of sericulture.7 Agricultural Business Management (Elective Paper – 2) Objective : To familiarize with importance of Agricultural Business Management and Marketing of Agricultural Products.Com Marketing Group 5.

Steps for Preparation of Consolidated balance sheet. Soni R. Problem and Prospects. 8. Leading issues in Agricultural Economics.classifications of advances- Treatment of rebate on Bills discounted. sadhu & Sing. Unit – 3 : 15 hours Final Accounts of life insurance: Meaning-Insurance terms – premium-consideration for annuities granted – Policies becoming claims – reinsurance-surrender value and paid up value-bonus-cash. Agricultural Economics.L. Minority Interest. Impoartat provisions of Banking Regulation Act 1949. National Horticulture Board (NHB). Nagapur. Preparation of Consolidated Balance Sheet. Unit – 4 : 10 hours Final Accounts of general insurance: Meaning-general insurance. B. Distributors. Provisions for doubtful debts. Sericulture and Development. Capital Profit. 4. Definition of Holding Company and Subsidiary Company . Ashish Publishing House. New Delhi. Himalaya Publishing House. Abdul Aziz and Hanumappa. V Sem. non performing assets. provisions for taxation in preparation of Final Accounts of Banking companies. Agribusiness management in India : Text & Cases – Dr.revenue account for fire and marine treatment of reserve-preparation of P & L account in Form ‘B’ – 77 . Director of Horticulture. 6. Preparation of banking Companies Balance sheet and Profit & Loss Account as per the existing banking regulation act. Books for Reference: 1. Indian Pub. Ltd.N. 5.. Unit – 2 : 15 hours Accounting of banking companies: Meaning and Definition of banking company-Books of accounts to be maintained by the banking companies. New Delhi. Acharya. Various Reports of APEDA.Recruitment of Human Resources in Agri marketing and new trends in Agri Marketing.. Goodwill / Cost of Control or Capital Reserve . 1998 3. Delhi.Com Accounting and Finance Group 5. Kitab Mahal.S Achary and N. Agriculture Marketing in India: S. preparation of accounts. Calcutta 2. Agricultural Problem in India.B. Unrealized Profits. Himalaya Publishing House. Silk Industry.6 Advanced Financial Accounting (Elective Paper – 2) Unit – 1 : 20 hours Holding Company: Meaning. J. Fundamental of Agricultural Economics. bonus-bonus in reduction of premium-reversionary bonus- valuation-preparation of revenue accounts applicable for life insurance business- balance sheet of a life insurance company according to form ‘A’ in the first schedule. Memoria C.. Intercompany Owings. New Delhi. Subhash Bhave Desai. Revaluation of Assets and Liabilities. Revenue profits. Shoban Lal Nagia Chand & Co. 1993 7. Agarwal – Oxford & IBH Publishing Co Pvt.

Collection of final accounts LIC and commenting on profitability and liquidity. features. Advanced accounting 4.P. 3. Books for References : 1. Unit . Advanced accountancy 5. Chakraborthy. Unit – 3 8 hours Standard costing: Meaning. 4. Unit – 4 15 hours Ratio analysis: Meaning Classification of ratios.5 12 hours 78 .P.2 10 hours Budgetary control – meaning and definition of budget and budgetary control. Advanced accounts. Problems on material variances. Labour Variances and over head variances. flexible budget. Modern accountancy V Semester B Com Accounting and Finance Group 5. Fixed budget.. Angle of incidence – Problems(Algebraic Method only) Unit . Iyengar. Skill development: 1.L Gupta and Radaswamy: Advanced accountancy 2.P. Advanced problems including preparations of financial statements with given ratios. S. Merits and Limitations of Marginal costing. advantages and limitations. Differences between absorption costing and marginal costing (Theory) C-V-P Analysis : Contribution. Jain & Narang. Zero base budgeting.7 Management Accounting Objective : To enable the students to understand cost control techniques and the importance of analysis and interpretation of financial statements for decision making. B. P/V ratio and its significance. Problems on flexible and cash budget. S. Apply important ratios to analyse the company’s balance sheet. cash budget. Unit – 1 10 hours Marginal Costing and C – V – P analysis : Meaning of Marginal cost and Marginal costing. Definition. Variances – Favorable and unfavorable: Material variances. objectives of budgetary control advantages and limitations. Differences between standard costing and budgetary control.Preparation of P & L appropriation account in Form ‘C’ – preparation of balance sheet. Listing any 10 life insurance policies and collecting information relating to bonus rates and guaranteed additions. 5. Margin of safety. Collection of final accounts of general insurance company.E. Mukerjee and Hanif. Collecting the final accounts of public limited company and commenting on the liquidity and profitability 2. 3. R. Calculating and commenting on the profitability and liquidity.

kinds of reports. Differences between FFS and Income statement and FFS and Balance sheet. Preparation of funds flow statement from the above company’s balance sheet 4. Sources and applications of funds. Compute important ratios from the above financial statements. Maheshwari 3. Management accounting : Shashi K. S. Collect the audited Financial Statements of a business organization and analyze the CVP 5. Cost accounting : S. Gupta 5. general principles of good reporting system.P. Skill development : 1. 2. Cost accounting : Jain and Narang 2. Cost accounting : M N Arora 4.N. Maheshwari 79 . Uses and significance of FFS. Unit – 6 5 hours Management reporting: Meaning. Management accounting : S. Limitations of FFS. Collection of Annual reports of a joint stock company for two years. preparation of adjusted P & L account and preparation of FFS. Gupta 6. Drafting of reports under different situations.N. Management accounting : Dr.Funds flow statement analysis: Meaning and Concepts of funds. Preparation of schedule of changes in working capital. Books for References : 1. 3. Draft managerial report under different circumstances.