1

KARNATAK UNIVERSITY
DHARWAD
*****

REGULATIONS AND SYLLABI

For

B.COM (CS) PROGRAMME

(III and IV Semesters)

AS PER NEP-2020

Corrected Structure
(III & IV Semester Languages and Credit
distribution)

Effective from 2021 -22 & onwards

2
 Semester-III
Teachi
ng
Durat
Cre Category of Hours ion of
Total
Course Paper Code Title of the Course per SEC CIE Marks
dits Courses Exam
Week (hr)
(L + T +
P)
3 AECC-1 Language – I AECC 4 60 40 100 2
3 AECC-2 Language – II AECC 4 60 40 100 2
4 DSCC-7 103CCS011 Company Accounts –I DSCC 3+1+0 60 40 100 2
General Law 40
4 DSCC-8 103CCS012 DSCC 3+1+0 60 100 2

4 DSCC-9 103CCS013 Industrial Law DSCC 3+1+0 60 40 100 2

2 SEC-2 -- Artificial Intelligence SEC 1+0+2 25 25 50 1
003COM051/ Advertising Skills /
3 OEC-3 OEC 3+0+0 60 40 100 2
003COM052 Entrepreneurial Skills
NCC/NSS/R&R(S&G)
1 VB-1 -- VB 0+0+2 0 25 25 -
/ Cultural
1 VB-2 -- Sports VB 0+0+2 0 25 25 -
25 Total 385 315 700 25
Semester-IV
Teachin
g Hours
per Duration
Cre Total
Paper Category SEE CIE Marks of Exam
dits Course Title of the Course Week
Code of Courses (hr)
(L + T +
P)
3 AECC-1 Language – I AECC 4 60 40 100 2
3 AECC-2 Language – II AECC 4 60 40 100 2
4 DSCC-10 104CCS011 Company Accounts –II DSCC 3+1+0 60 40 100 2
4 DSCC-11 104CCS012 Economic Laws DSCC 3+1+0 60 40 100 2
Corporate
4 DSCC-12 104CCS013 Correspondence and DSCC- 3+1+0 60 40 100 2
Reporting
2 AECC-3 003ICS041 Constitution of India AECC 2 30 20 50 1
004COM051 Business Ethics/
3 OEC-4 / OEC 3+0+0 60 40 100 2
Corporate Governance
004COM052
NCC/NSS/R&R(S&G) VB 0+0+2
1 VB-1 -- 0 25 25 -
/ Cultural
1 VB-2 -- Sports VB 0+0+2 0 25 25 -
25 Total 390 310 700 25

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 B.Com (CS) Semester-III
Name of the Program: Bachelor of Commerce (B.Com.)(CS)
Course Code: DSC 3.1
Paper Code: 103CCS011
Name of the Course: Company Accounts-I
Total No. of Teaching
Course Credits No. of Hours per Week
Hours
60
4 Credits 4 Hrs
Hrs
Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group discussion, Seminar & field work
etc.,
Learning Objectives and Outcomes:
The course aims to provide the understanding of basic accounting framework of corporate entities and
would enable them to be more effective in performance of accounting tasks. The course includes
computational, analytical and interpretational skills in the curriculum.
Syllabus: Hours
Module No. 1: Introduction to Company Accounts 09
Meaning and types of companies; maintenance of books and accounts – Sec 128 of Companies Act,
2013; types of books and registers; annual accounts and annual returns; preparation of financial
statements – Sec 129 of Companies Act, 2013; Schedule III and Form of Balance Sheet and Statement of
Profit and Loss;
Module No. 2: Accounting for Share Capital 12
Meaning, types of shares and classification of share capital; issue of shares for cash – minimum
subscription; Full Subscription, Under Subscription and Over Subscription; Oversubscription and Pro-
rata Allotment; Issue of Shares for consideration other than cash – accounting entries and problems
thereto; accounting treatment of bonus issue; accounting for rights issue; underwriting – concept, need
and types; accounting treatment thereof.
Module No. 3: Accounting for Debentures 12
Meaning and types; accounting treatment of issue redeemable debentures at par, discount and premium
and redeemable at par, discount and premium; issue of debentures for consideration other than cash;
debentures redemption in installments, out of profits and out of capital, conversion, issue of new shares
or debentures, own debentures methods only.
Module No. 4: Company Final Accounts 15
Meaning and computation of divisible profits, managerial remuneration – provisions of Companies Act,
2013 and computation; treatment of taxes; preparation of financial accounts as per Schedule III of
Companies Act, 2013; profit prior to incorporation – meaning and cut-off date; basis of appropriation.

Module 5: Accounting for Internal Reconstruction 12

Meaning of alteration of share capital – increase in capital, consolidation and sub-division; reduction of
share capital and forms; provisions and accounting entries; capital reduction account; preparation of post-
reconstruction balance sheet.

Note: Problems must be solved as per the new provisions (2013 and subsequent amendments).

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Skill Development Activities:
1. Collect and refer Companies Act, 2013; Schedule III application of Act of various companies
2. Collect Prospectus of a company and identify its salient features.
3. Collect annual report of a Company and List out its assets and Liabilities.
4. Collection of latest final accounts of a company and find out the intrinsic value of shares
5. Collect the annual reports of company and Prepare Post-reconstruction balance sheet of a
Company.
6. Any other activities, which are relevant to the course.
Suggested Readings

1. S N Maheswari, Advanced Accounting – Vol. II, Vikas Publishing House, New Delhi.
2. R L Gupta and Radhswamy, Advanced Accountancy – Vol. II, III and IV, Sultan Chand & Sons,
New Delhi.
3. Shukla and Grewal, Advanced Accounts – Vol. II, S. Chand & Company, New Delhi.
4. Ashok Sehgal and Deepak Sehgal, Advanced Accounting – Vol. II, Taxmann, New Delhi.
5. J R Monga, Fundamentals of Corporate Accounting, Mayur Paperbacks, Noida.
6. Jain and Narang, Advanced Accounting – Vol. II, Kalyani Publishers, Ludhiana.
7. S Kr Paul, Accountancy – Vol. II, Central Book Agency, Kolkatta.
8. Bhushan Kumar Goyal, Corporate Accounting- Vol. I, Taxmann, New Delhi.
9. Arunachalam, Advanced Accounting, Himalaya Publishing House, Mumbai.
10. Ratnam P.V., Advanced Accountancy, Konark Publications, New Delhi.
11. K.M.Bansal, Fundamentals of Corporate Accounting, Taxmann, New Delhi.
12. Chakraborty, Advanced Accounts, Oxford Press, New Delhi.

Note: Use Latest edition books.

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 Name of the Program: Bachelor of Commerce (B.Com.)(CS)
Course Code: DSC 3.2
Paper Code: 103CCS012
Name of the Course: GENERAL LAWS
No. of Hours
Course Credits Total No. of Teaching Hours
per Week
60
4 Credits 4 Hrs
Hrs
Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group discussion, Seminar & field work
etc.,
Learning Objectives and Outcomes:

This subject has the objective of providing the knowledge of basic concepts of General Law relevant for
the specialized course like Company Secretaryship. This would enable them to discharge the duties of
secretary effectively. The course includes skills like conceptual, analytical and communication.

Syllabus: Hours
Module No. 1: Introduction 10
Meaning, objects, nature and significance of general laws; source and need for general laws,
enforcement of general laws; enforcement mechanism; customs, definitions of various legal terms like
legislation, judiciary, tort, etc.
Module No. 2: Interpretation of Statutes: 12
Need for interpretation of statutes, General Principles of interpretation; Natural Laws of Justice.

Module No. 3: Code of Civil

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Procedure:
Elementary knowledge of the structure of the civil courts, jurisdiction, basic procedures, and
understanding of certain terms like petitioner, respondent, order, judgment, decree, stay, appeals,
reference, review, revision, injunction, summary trial; Criminal Procedure Code: Understanding of terms
like Mens-rea, offenses, cognizance, bail, continuing offenses, searches, limitations, warrants; Powers of
courts.
Module No. 4: Law of Evidence 12
Nature and scope; oral, documentary and circumstantial evidence under the Indian Evidence Act;
computation of period of limitation under Limitation Act, continuous running of time, extension of
period of limitation, limitation and the writs under the constitution.

Module 5: Registration and Indian Stamp Act 12

Registrable documents under the Registration Act; time and place of registration; consequences of non-
registration, description of property, miscellaneous provisions relating to procedures; Methods of
Stamping under the Indian Stamp Act, consequences of non-stamping and under-stamping, impounding
of instruments, construction of instruments for determination of stamp duty, appeals and adjudication,
allowances and refund, penalty provisions.

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Skill Development Activities:

Collect and refer General laws and identify salient features

Refer Natural Laws of Justice and identify salient features
Collect details of Structure of the civil courts
Collect documents and circumstantial evidence under the Indian Evidence Act;
Collect and verify details of Registration and Indian Stamp Act

Suggested Readings:

1. Kapoor and Abbi, General Laws and Procedures, Sultan Chand & Sons, New Delhi.
2. V G Ramachandran, Law of Limitation, Eastern Book Company, Lucknow.
3. Seema Majumdar, Student Hand Book on General and Commercial Law, Taxmann Publications,
New Delhi.
4. Gandhi B M, Interpretation of Statutes, Eastern Book Company, Lucknow.
5. Durga Das Basu, Constitution of India, PHI, New Delhi
6. Constitution of India, Government of India, New Delhi.
7. The Limitation Act, Government of India, New Delhi.
8. The Indian Stamp Act, Government of India, New Delhi.
9. The Registration Act, Government of India, New Delhi.
10. ICSI Study Material on General Law, ICSI, New Delhi.
Note: Use Latest edition books.

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 Name of the Program: Bachelor of Commerce (B.Com.)(CS)
Course Code: DSC 3.3
Paper Code: 103CCS013
Name of the Course: INDUSTRIAL LAWS
Course Credits No. of Hours per Week Total No. of Teaching Hours

4 Credits 4 Hrs 60 Hrs

Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group discussion, Seminar & field work
etc.,
Learning Objectives and Outcomes:

The course aims at imparting knowledge of various industrial laws having a bearing on
company operations and would enable them to discharge the duties more effectively.
Conceptual, analytical and communication skills are included in the subject.

Syllabus: Hours
Module No. 1: Introduction 10
Meaning, nature, objects, significance and types of industrial laws; amendments and committee
recommendations; historical background; industrial law and industrial development; agencies
established for enforcement.
Module No. 2: Factories Act 1948: 12
Objective, provisions relating to health, safety, welfare, working hours, leave, etc., of workers;
approval, licensing and registration of factories; manager and occupier; their obligations under the Act,
powers of the authorities under the Act, penalty provisions.
Module No. 3: Minimum Wages
13
Act, 1948:
Object and scope; Minimum Wages Act, Advisory Board, Central Advisory Board; Authority and
claims, compliances, offences and penalties. Payment of Bonus Act, 1965: Object, application and
major provisions; Exemption; compliances, offences and penalties.
Module No. 4: Workmen's Compensation Act, 1923: 12
Objective, employers liability for compensation, amount of compensation, method of calculating
Wages, review, distribution of compensation, notice and claims, statements regarding fatal accidents,
medical examination, remedies of employers against stranger, liability in the event of the company in
Winding-up proceedings, returns as to compensation Commissioners for workmen's compensation.
Module 5: Employee's State Insurance Act, 1948: 13
Objectives, registration of factories and establishments, the Employee's State Insurance Corporation,
Standing Committee and Medical Benefits Council, provisions relating to contribution, inspectors, their
functions and duties, benefits under the Act, adjudication of disputes and claims, offenses and penalties,
miscellaneous provisions. Payment of Gratuity Act, 1972: Objectives, payment of gratuity exemption,
nomination, determination and recovery of the amount of gratuity.

8
Skill Development Activities:

Develop forms and documents for incorporation licensing and registration of factories

Prepare guidelines of Minimum Wages Act, 1948 as per Central Advisory Board
Develop forms and documents for Payment of Gratuity Act, 1972

Develop Method of calculating Wages, review, distribution of compensation

Prepare Employee's State Insurance Corporation guidelines and recording the proceedings

Suggested Readings

1. N.D. Kapoor, A Handbook of Industrial Law, Sultan Chand & Sons, New Delhi.
2. P.L. Malik, Industrial Law, Eastern Book Co., Lucknow.
3. A K Sen and J K Mitra, Commercial and Industrial Laws, World Press Pvt Ltd., Kolkatta.
4. Chawla and Garg, Industrial and Commercial Law, Kalyani Publishers, Ludhiana.
5. Industrial Laws, ICSI Study Material, ICSI, New Delhi.
6. Gulshan and Kapoor, Economic, Labour and Industrial Laws, Sultan Chand and Sons, New
Delhi.
7. H L Kumar, Labour Laws, Universal Laws Publishing Company, New Delhi.
8. Legal Manual, Labour and Industrial Law, Universal Laws Publishing Company, New Delhi.
9. Factories Act, 1948, Bare Act, Taxmann Publications, New Delhi.
10. Industrial Disputes Act, 1947, Bare Act, Taxmann Publications, New Delhi.
Note: Use Latest edition books.

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 Name of the Program: Bachelor of Commerce
(B.Com.)(CS)
Course Code: 003COM051 (OEC)
Paper Code:
Name of the Course: Advertising Skills

Total No. of Teaching

Course Credits No. of Hours per Week
Hours
45
3 Credits 3 Hrs
Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar etc.,
Learning Objectives and Outcomes: On successful completion of the course, the students will be
able to

a. Familiarise with advertising concepts.

b. Able identify effective media choice for advertising.
c. Develop ads for different media.
d. Measure the advertising effectiveness.
e. Analyse the role of advertising agency.
Syllabus: Hours
Module No. 1: Introduction 10
Communication Process; Advertising as a tool of communication; Meaning, nature and importance of
advertising; Types of advertising; Advertising objectives. Audience analysis; Setting of advertising
budget: Determinants and major methods.
08
Module No. 2: Media Decisions

Major media types - their characteristics, internet as an advertising media, merits and demerits;
Factors influencing media choice; media selection, media scheduling, Advertising through the
Internet-media devices.
Module No. 3: Message
08
Development
Advertising appeals, Advertising copy and elements, Preparing ads for different media

Module No. 4: Measuring Advertising Effectiveness 10

Evaluating communication and sales effects; Pre- and Post-testing techniques

Module 5: Advertising Agency

09
a) Advertising Agency: Role, types and selection of advertising agency.
b) Social, ethical and legal aspects of advertising in India.

10
Skill Development Activities:
1. Analyze the audience feedback on advertisement of FMCG.
2. List out any ten products/services advertised through internet.
3. Design any two ads for print media.
4. Examine the legal aspects of advertising in India and submit the report.
5. Any other activities, which are relevant to the course
Suggested Readings:

1. George E Belch, Michael A Belch, Keyoor Purani, Advertising and Promotion : An

Integrated Marketing Communications Perspective (SIE), McGraw Hill Education
2. S. Wats Dunn, and Arnold M. Barban. Advertising: It’s Role in Marketing. Dryden
Press
3. Burnett, Wells, and Moriatty. Advertising: Principles and Practice. 5th ed. Prentice
Hall of India, New Delhi.
4. Batra, Myers and Aakers. Advertising Management. PHI Learning.
5. Terence A. Shimp. Advertising and Promotion: An IMC Approach. Cengage Learning.
6. Sharma, Kavita. Advertising: Planning and Decision Making, Taxmann
Publications
7. Jaishree Jethwaney and Shruti Jain, Advertising Management, Oxford University Press,
2012
8. Chunawala and Sethia, Advertising, Himalaya Publishing House
9. Ruchi Gupta, Advertising, S. Chand & Co.
10. O’Guinn, Advertising and Promotion: An Integrated Brand Approach, Cengage Learning
Note: Use Latest edition books.

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 Name of the Program: Bachelor of Commerce
(B.Com.) (CS)
Course Code: OEC
Paper Code: 003COM052
Name of the Course: Entrepreneurship Skills
No. of Hours per
Course Credits Total No. of Teaching Hours
Week
3 Credits 3 Hrs 45 Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar etc.,

Learning Objectives and Outcomes: On successful completion of the course, the Students will be
able to
a. Discover their strengths and weaknesses in developing the entrepreneurial mind- set.
b. Identify the different Government Institutions/Schemes available for promoting Entrepreneurs.
c. Understand the various aspects to set-up an Enterprises.
d. Familiarise Mechanism of Monitoring and maintaining an Enterprises.
e. Know the various features for successful/unsuccessful entrepreneurs.

Syllabus: Hours
Module No. 1: Introduction 12
Need of becoming entrepreneur- ways to become a good entrepreneur-Enabling environment available to
become an entrepreneur. Self-discovery, Idea Generation-Idea Evaluation-Feasibility analysis- Finding
team-Preparation of business model.

Module No. 2: Promoting Entrepreneur 08

Introduction-Different Government institutions/schemes promoting entrepreneurs: Gramin
banks, PMMY-MUDRA Loan, DIC, SIDA, SISI, NSIC, and SIDO, etc.,

Module No. 3: Enterprise Set-up 08

Introduction – Ways to set up an enterprise and different aspects involved: legal
compliances, marketing aspect, budgeting etc.,
Module No. 4: Monitoring and Maintaining an Enterprise 10
Introduction – Day to day monitoring mechanism for marinating an enterprise- Different Government
Schemes supporting entrepreneurship.

Module No. 5: Caselets Discussion 07

Examples of successful and unsuccessful entrepreneurship of MUDRA Loan, Gramin banks, SISI and
NSIC etc.,

Skill Development Activities:

1. List out the discovery and evaluation of viable business ideas for new venture creation.
2. Practice critical talents and traits required for entrepreneurs such as problem solving, creativity,
communication, business math, sales, and negotiation
3. List out practical issues in setting-up of different enterprises.

12
 4. Analyze the impact of various Government schemes in promotion of
entrepreneurs.
5. Any other activities, which are relevant to the course.
Suggested Readings:
1. Entrepreneurship - Starting, Developing, and Management a new Enterprise – Hisrich and –
Peters-Irwin
2. Fayolle A (2007) Entrepreneurship and new value creation. Cambridge, Cambridge University
Press
3. Hougaard S. (2005) The business idea. Berlin, Springer
4. Lowe R & S Mariott (2006) Enterprise: Entrepreneurship & Innovation. Burlington,
Butterworth Heinemann
Note: Use Latest edition books.

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 B.Com(CS) Semester-IV
Name of the Program: Bachelor of Commerce (B.Com.)(CS)
Course Code: DSC- 4.1

Paper Code: 104CCS011

Name of the Course: COMPANY ACCOUNTS - II

Course Credits No. of Hours per Week Total No. of Teaching Hours
60
4 Credits 4 Hrs
Hrs
Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group discussion, Seminar & field
work etc.,
Learning Objectives and Outcomes:

The course is designed to impart higher knowledge relating to accounting of complex company
transactions. This would enable the pupils to perform accounting tasks effectively. The course includes
computational, analytical and interpretational skills in the curriculum.

Syllabus: Hours
Module No. 1: Valuation of Goodwill and Shares: 10
Valuation of Goodwill – meaning, objectives and methods of valuation; valuation of shares –
meaning, objectives and methods of valuation

14
Module No. 2: Accounting for Amalgamation:

Meaning of mergers, acquisition and amalgamation; AS – 14 on Accounting for Amalgamations;

classification of amalgamations and methods of accounting – pooling of interests and purchase
methods – features and accounting entries; purchase consideration; elimination of unrealized profit,
inter-company owings; preparation of post-merger balance sheet.
Module No. 3: Liquidation of
10
Companies:
Meaning of liquidation; liquidation v/s winding up; types of liquidation – winding up Tribunal and
Voluntary winding up; procedure for voluntary winding up, provisions of Companies Act, 2013 on
liquidation and IBC code; overriding preferential payments, preferential creditors and workmen’s
dues; preparation of Liquidator’s Final Statement of Accounts.
Module No. 4: Group Accounts: 14
Meaning, need and relevance of group accounts; concepts of holding and subsidiary companies; AS –
21 on Consolidated Financial Statements – recommendations; process of consolidation –
classification of profits into pre and post-acquisition; capital reserve or goodwill; minority interest;
elimination of stock reserves, inter-company owings; preparation of consolidated balance sheet of
holding company and its subsidiary (single subsidiary only).
Module 5: Accounts of Banking Companies: 12

14
 Meaning and importance; provisions of Banking Regulation Act relating to accounts and audit; books
required; forms of profit and loss account and balance sheets with schedules; classification of bank
advances – standard, sub-standard, doubtful and loss assets and provisioning norms; rebate on bills
discounted; preparation of final accounts.

Note: Problems must be solved as per the new provisions (2013 and subsequent amendments).

Skill Development Activities:

1.List out legal provisions in respect of valuation of shares and goodwill
2.List out AS – 14 on Accounting for Amalgamations disclosures.
3. Calculation of Purchase consideration with imaginary figures.
4. List any five cases of amalgamation in the nature of merger or acquisition of Joint Stock
Companies.
5. List out legal provisions in respect of liquidation of companies.
6. Any other activities, which are relevant to the course.
Suggested Readings

1. S N Maheswari, Advanced Accounting – Vol. II, Vikas Publishing House, New Delhi.
2. R L Gupta and Radhswamy, Advanced Accountancy – Vol. II, III and IV, Sultan Chand & Sons,
New Delhi.
3. Shukla and Grewal, Advanced Accounts – Vol. II, S. Chand & Company, New Delhi.
4. Ashok Sehgal and Deepak Sehgal, Advanced Accounting – Vol. II, Taxmann, New Delhi.
5. J R Monga, Fundamentals of Corporate Accounting, Mayur Paperbacks, Noida.
6. Jain and Narang, Advanced Accounting – Vol. II, Kalyani Publishers, Ludhiana.
7. Bhushan Kumar Goyal, Corporate Accounting- Vol. I, Taxmann, New Delhi.
8. S Kr Paul, Accountancy – Vol. II, Central Book Agency, Kolkatta.
9. Arunachalam, Advanced Accounting, Himalaya Publishing House, Mumbai.
10. M.Bansal, Fundamentals of Corporate Accounting, Taxmann, New Delhi.
11. Ratnam P V, Advanced Accountancy, Konark Publications, New Delhi.
12. Chakraborty, Advanced Accounts, Oxford University Press, New Delhi.

Note: Use Latest edition books.

15
 Name of the Program: Bachelor of Commerce (B.Com.)(CS)
Course Code: DSC- 4.2
Paper Code: 104CCS012:
Name of the Course: ECONOMIC LAWS
Course Credits No. of Hours per Week Total No. of Teaching Hours

4 Credits 4 Hrs 60 Hrs

Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group discussion, Seminar & field work
etc.,
Learning Objectives and Outcomes:

The course aims to provide the basic knowledge of various economic laws influencing business
working. Such knowledge would enable students to pursue higher studies in secretaryship also in
discharging the duties of company secretary. Conceptual, interpersonal and communication skills are
included in the subject.

Syllabus: Hours
Module No. 1: Introduction: 10
Meaning, nature, objects, significance and types of economic laws; amendments to economic laws in
India; committee recommendations; enforcement of economic laws; fines and penalties.

Module No. 2: Industries Development and Regulation Act: 12

Objects and definitions - an overview of current Industrial Policy; regulatory mechanism under IDRA,
Micro, Small and Medium Enterprises Development Act, 2006.
Module No. 3: Foreign Trade Policy and
13
Procedures:
Main features; served from India scheme; export promotion council; vishesh krishi and gram udyog
yojana; focus market scheme; duty exemption and remission schemes; advance authorisation scheme
and DFRC, DEPB, EPCG, etc; EOUs, EHTPs, STPs, BPTs and SEZs.
Module No. 4: Trade, Competition and Consumer Protection: 13
Concept of competition, development of competition law, overview of MRTP Act; Competition Law -
2002 - anti competitive agreements, abuse of dominant position, combination, regulation of
combinations, Competition Commission of India; Appearance before Commission, compliance of
Competition Law; Consumer Protection in India - genesis of the law, objects, rights of consumers,
nature and scope of remedies; appearance before Consumer Dispute Redressal Forums.
Module 5: Essential Commodities Act and Standards of Weights and
12
Measures Act:
Objects; powers of Central Government, seizure and confiscation of essential commodities; summary
trial; Standards of Weights and Measures Act, 1976.

16
Skill Development Activities:
1. Collect the annual reports of any two companies, find out the regulatory
mechanism under IDRA aspects in the reports
2. Prepare report on the applicability of Foreign Trade Policy and Procedures
3. Critically compare the recommendations of various law relating to MRTP Act;
Competition Law - 2002
4. Collect salient features of Essential Commodities Act and Standards of Weights
and Measures Act
5. Any other activities, which are relevant to the course.
Suggested Readings

1. Study material issued by The ICSI

2. Gulshan and Kapoor, Economic, Labour and Industrial laws, Sultan Chand and Sons, New Delhi.
3. Chandra Shekhar Prasad, Economic Laws, Regulations and Procedures in India, Century
Publications, New Delhi.
4. G Sharma, Financial and Economic Laws, Deep and Deep Publications, New Delhi.
5. C P Kindleberger, Economic Laws and Economic History, Press Syndicate, University of
Cambridge, Cambridge.
Note: Use Latest edition books.

17
 Name of the Program: Bachelor of Commerce (B.Com.)(CS)
Course Code: DSC- 4.3
Paper Code: 104CCS013
Name of the Course: CORPORATE CORRESPONDENCE AND REPORTING
Course Credits No. of Hours per Week Total No. of Teaching Hours

4 Credits 4 Hrs 60 Hrs

Pedagogy: Classrooms lecture, Case studies, Tutorial Classes, Group discussion, Seminar & field work
etc.,
Learning Objectives and Outcomes:

Being a discipline specific course, it aims at imparting basic skills of reporting in business organizations.
Such an understanding would enable students to be more effective in communication process. They are
taught conceptual, technical and reporting/communication skills.

Syllabus: Hours
Module No. 1: Business Communication: 12
Meaning and significance of business communication; principles of business communication; means of
communication – oral, written, video, audio-visual; business letters: need, nature and functions of
business letters; kinds, essentials of effective business letters; structure and layout of business letters –
elements of structure and forms of layout.
12
Module No. 2: Trade Enquiries

quotations, orders and tenders; sales letters – qualities of sales letter and writing a sales letter; claim and
adjustment letters; credit and collection letters – nature and types of a credit letter; circular letters –
meaning, objectives and form of circular letter.
Module No. 3: Banking
14
Correspondence
overdraft, cash credits, loan, account current; insurance correspondence – regarding payment, renewal of
insurance premium, claims and settlement; correspondence with various agencies: customers regarding
dues, follow-up letters; public authorities like provident fund commissioner, post and telegraph
authorities; payment of sales tax.
Module No. 4: Company Secretarial Correspondence 10
(Includes Agenda, Minutes and Report Writing)

Module 5: Application Letters 12

preparation of resume; interview: meaning – objectives and techniques of various types of interviews;
public speech – characteristics of a good speech – business report presentations – video conferencing
and e-communication methods.

18
Skill Development Activities:
a) Identify the importance of oral, written, video, audio-visual; business letters
b) Collect different formats of qualities of sales letter and writing a sales letter
c) Discuss with various correspondence with various agencies and record the document
d) Refer different methods of preparation of resume and understand the major importance

e) Any other activities, which are relevant to the course.

Suggested Readings

1. Rajendra Pal Korlhahalli, Essentials of Business Communications, Sultan Chand & Sons, New
Delhi.
2. Rodriquez M V, Effective Business Communication Concept, Vikas Publishing Company, New
Delhi.
3. Kaul, Business Communications, PHI, New Delhi.
4. Rohini Agarwal, Business Communication, Taxmann, New Delhi.
5. Debashish and Das, Business Communication, PHI, New Delhi.
6. Gopal, Business Communication, New Age International, New Delhi.
7. Vikram Bisen and Priya, Business Communication, New Age International, New Delhi.
8. Sethi and Adhikaari, Business Communication, TMH, New Delhi.
9. Locker, Business Communication: Building, TMH, New Delhi.
10. Chaturvedi and Chaturvedi, Business Communication – Concepts, Cases and Applications, Pearson
Education, New Delhi.

Note: Use Latest edition books.

19
 Name of the Program: Bachelor of Commerce
(B.Com.)(CS)
Course Code: 004COM051(OEC)
Name of the Course: Business Ethics
Total No. of Teaching
Course Credits No. of Hours per Week
Hours
45
3 Credits 3 Hrs
Hrs
Pedagogy: Classroom lectures, Case studies, Group discussion & Seminar etc.,

Learning Objectives and Outcomes: On successful completion of the course, the students
will be able to

a. Explain the concepts of business ethics and its approaches.

b. Examine the business and organisational ethics in the present context.
c. Analyse the ethical aspects in marketing and HR areas.
d. Analyse the ethical aspects in finance and IT areas.
e. Examine the impact of globalisation on business ethics.
Syllabus: Hours
Module No. 1: Business Ethics 09
Introduction, Concepts and theories: Introduction, definitions, importance and need for Business
ethics, Values and morals. Management and ethics, Normative Theories, – Gandhian Approach,
Friedman‘s Economic theory, Kant‘s Deontological theory, Mill & Bentham‘s Utilitarianism theory.

Module No. 2: Business & Organizational Ethics 10

The Indian Business scene, Ethical Concerns, LPG & Global trends in business ethics, Business
ethics rating in India. Organizations & Organisation culture, Types of Organization, Corporate code
of ethics –Formulating, Advantages, implementation Professionalism and professional ethics code.

Module No. 3: Ethical Aspects in Organization – I 08

Marketing ethics and Consumer ethics – Ethical issues in advertising, Criticisms in Marketing ethics,
Ethics in HRM: Selection, Training and Development – Ethics at work
place – Ethics in Performance Appraisal.
Module No. 4: Ethical Aspects in Organization - II 08
Ethics in Finance: Insider trading - Ethical investment - Combating Frauds. Ethical issues in
Information Technology: Information Security and Threats – Intellectual Property Rights –
Cybercrime.

Module No. 5: Globalisation & Business Ethics 10

Growth of Global Corporations, Factors facilitating Globalisation, Impact of globalization on Indian
corporate and social culture, Advantages and disadvantages of MNC‘s to the Host Country,
International codes of Business Conduct, Whistle blowing and its codes.

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Skill Development Activities:
1. The students may be asked to conduct the survey of any two organizations to
study the ethical practices.
2. List out any five most ethical rating of Indian companies.
3. Collect the information on unethical practices in marketing and HR area.
4. Collect the information on unethical practices in finance and IT area.
5. Analyse and submit the report on the impact of globalization on Indian business
houses in the context of ethical aspects.
6. Any other activities, which are relevant to the course.
Suggested Readings:
1. Laura P Hartman, T, Perspectives in Business Ethics, Tata McGraw Hill.
2. B. H. Agalgatti & R. P. Banerjee, Business Ethics –Concept & Practice, Nirali
Publication.
3. R. P. Banerjee, Ethics in Business & Management, Himalaya Publication
4. Crane, Business Ethics, Pub. By Oxford Press
5. C S V Murthy, Business Ethics, Himalaya Publishing House
Note: Use Latest edition books.

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 Name of the Program: Bachelor of Commerce
B.Com.(CS)
Course Code: 4.6 (OEC)
Name of the Course: Corporate Governance
Total No. of Teaching
Course Credits No. of Hours per Week
Hours
45
3 Credits 3 Hrs
Hrs
Pedagogy: Classroom lectures, Case studies, Group discussion & Seminar etc.,

Learning Objectives and Outcomes: On successful completion of the course, the Students will
be able to
a) Identify the importance of corporate governance.
b) Know the rights, duties and responsibilities of Directors.
c) Analyse the legal & regulatory framework of corporate governance.
d) Outline the importance and role of board committee.
e) Understand the major expert committees’ Reports on corporate governance.
Syllabus: Hours
Module No. 1: Corporate Governance 10
Introduction, Its importance, Principles of corporate governance, OECD Principles of corporate
governance, Theories of corporate governance-Agency theory and stewardship theory, Models of
corporate governance around the world, Need for good corporate governance - Evolution of
Corporate Governance – Ancient and Modern Concept - Concept of Corporate Governance,
Generation of Value from Performance - Principles of Corporate Governance.

Module No. 2: Corporate and Board Management 10

Corporate Business Ownership Structure - Board of Directors – Role, Composition, Systems and
Procedures - Fiduciary relationship - Types of Directors-
Promoter/Nominee/Shareholder/Independent - Rights, Duties and Responsibilities of Directors;
Role of Directors and Executives – Responsibility for Leadership, Harmony between Directors and
Executives -Training of Directors- need, objective, methodology - Scope and Responsibilities and
competencies for directors - Executive Management Process, Executive Remuneration - Functional
Committees of Board - Rights and Relationship of Shareholders and Other Stakeholders.

Module No. 3: Legal and Regulatory Framework of Corporate Governance 07

Need for Legislation of Corporate Governance - Legislative Provisions of Corporate Governance in
Companies Act 2013, Securities (Contracts and Regulations) Act, 1956 (SCRA), Depositories Act
1996, Securities and Exchange Board of India Act 1992, Listing Agreement, Banking Regulation
Act, 1949 and Other Corporate Laws - Legal Provisions
relating to Investor Protection.
Module No. 4: Board Committees and Role of Professionals 10
Board Committees - Audit Committee, Remuneration Committee, Shareholders’
Grievance Committee, other committees - Need, Functions and Advantages of

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Committee Management -Constitution and Scope of Board Committees - Board
Committees’ Charter
- Terms of Reference and Accountability and Performance Appraisals - Attendance
and participation in committee meetings - Independence of Members of Board
Committees - Disclosures in Annual Report; Integrity of Financial Reporting
Systems - Role of Professionals in Board Committees - Role of Company Secretaries
in compliance of Corporate Governance.
Module No. 5: Corporate Governance – Codes and Practices 08
Introduction - Major Expert Committees’ Reports of India - Study of Codes of
Corporate Governance - Best Practices of Corporate Governance - Value Creation
through Corporate Governance - Corporate Governance Ratings.
Skill Development Activities:
1. Collect the annual reports of any two companies, find out the
corporate governance aspects in the reports.
2. Collect any two companies Board of Directors names and find out their
nature of directorship.
3. Prepare report on the applicability of different models of Corporate
Governance.
4. Critically compare the recommendations of various corporate
governance committee.
5. Any other activities, which are relevant to the course.
Suggested Readings:
1. Bairs N. and D Band, Winning Ways through Corporate Governance,
Macmillan London.
2. Charkham J, Keeping Good Company: A Study of Corporate Governance
in Five Countries, Oxford University Press, London.
3. Subhash Chandra Das, Corporate Governance in India – An Evaluation
(Third
edition), PHI Learning Private Limited.
4. Clark T. and E Monk House, Rethinking the Company, Pitman, London.
5. Fernando .A.C, Corporate Governance, Pearson Education.
6. Prentice D.D. and PRJ Holland, Contemporary Issues in Governance,
Clarendon Press.
7. Report of the Cadbury Committee on Financial Aspects of
Corporate Governance, London Stock Exchange, London.
8. Report on Corporate Governance, Confederation of India Industries and
Bombay.
Note: Use Latest edition books.

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