10th , 11th and 12nd OCT 2022

PROCEEDINGS OF UG BOS MEETING OF B.COM (HONS)

Proceedings of BOS of - UG - B.Com (Hons) Program for the Academic Year 2022-2023 –
3rd & 4th Semesters meeting held on 10th, 11th and 12nd October 2022 at the Department of
Commerce, Government First Grade College, Kolar at 10:00 AM under the Chairmanship of
Dr. M Muniraju:

The Board has agreed and approved the Course Matrix and the Syllabus of second year for
the above mentioned course. In case of any input requirements, it shall be initiated by the
Chairman and necessary modifications shall be done as approved by the Board.

CORE COMMITTEE MEMBERS PRESENT

1. Prof. M.Muniraju Ex- Chairman and Dean, Department Chairman

of Commerce, Bengaluru City University
2. Prof. R. Sarvamangala, Professor, Department of External Member
Commerce, Bangalore University
3. Dr.G.H. Nagaraj, Principal, Government First Grade External Member
College, Harohalli
4. Dr. Chandrakantha K, Professor and Dean, Faculty of External Member
Commerce, Bengaluru North University, LBS Government
First Grade College, R.T Nagar
5. Dr. S. Muralidhar, Associate Professor and Head, MEMBER
Department of Commerce,
Government First Grade College, Kolar
6. Dr. Muninarayanappa, Principal, MEMBER
Government First Grade College, Hosakote
7. Dr. Milind Dete ,FCMA Director- Learning ISDC External Member
8. Sri Gaurav Kapur, Head of Policy ACCA, External Member
9. Sri B.V. Murali Krishna, Additional Commissioner External Member
 Commercial Tax Department , GOK
10. Dr. Shailaja K, Associate Professor, Department of MEMBER
Commerce , Government First Grade College for Boys,
Kolar
11. Dr. Sairam A, Assistant Professor, Department of MEMBER
Commerce , Government First Grade College,Vemagal

Subject Experts & Co-opted Members

Dr. Narendra R S
1 Assistant Professor, Department of Commerce, Co-Opted Member
Government First Grade College, Kolar
Dr. Girish B N
2 Assistant Professor, Department of Commerce, Co-Opted Member
Government First Grade College, Frazer Town
Dr. C K Venkatesh
3 Assistant Professor, Department of Commerce, Co-Opted Member
Government First Grade College, Kadugodi
Dr. Bharathi K V
4 Assistant Professor, Department of Commerce, Co-Opted Member
GFGC, Hosakote
Dr. Swetha Appaji Parivara
Associate Professor & Head,
5 Subject Experts
Department of Commerce,
Garden City University, Bengaluru
Dr. Khatijatul Kubra
6 Assistant Professor, Department of Commerce, Co-Opted Member
GFGC, KGF
Dr. Mala K S
7 Assistant Professor, Department of Commerce, Subject Experts
GFGC, Malur
Shri. Narasappa P R
8 Assistant Professor, Department of Commerce, Subject Experts
GFGC & PG Centre, Chinthamani
Dr. Balaji A
9 Assistant Professor, Department of Commerce, Subject Experts
GFGC, Vemagal
Smt. Prasanna Prakash
10 Head, Department of Commerce. Subject Experts
New Horizon College, Marathahalli, Bengaluru
Shri. Naveen S
11 Assistant Professor, Department of Commerce, Subject Experts
GFGC, Vemagal
Prof. Jagadish S A
12 Principal, SDC Degree College, Subject Experts
Bangarpet
Minutes of the Meeting
1. Dr. Muralidhar S, Department of Commerce, GFGC, Kolar, welcomed all the BOS
Members of the B.Com Board for BOS meeting which was scheduled on 10-10-
2022, 11-10-2022 and 12-10-2022
2. Dr. M Muniraju, Chairman, BOS highlighted the importance in implementing the
salient features of National Education Policy in the UG curriculum and initiated the
discussions with regard to 3rd Sem & 4th Sem Syllabus drafting and stressed on
bridging the industry-academia gap
3. Dr. Muralidhar S, Dr. Sailaja K S, Dr. Narendra R S & Dr. Sairam A were given the
overall in-charge of coordinating & drafting the syllabus by consulting all the
members and present it to the Board for further action
4. The BOS members expressed their views on the inclusion of relevant subjects,
contents, modifications required for the existing subjects and also presented a wide
list of skill based and value-based subjects that are required to be included in the
curriculum. All these modifications were extensively discussed, deliberated and the
curriculum structure was finalised with the consensus of all the members and was
duly accepted by the Chairman
5. Based on the recommendations of the members of the BOS, the Chairman resolved
and accepted the syllabus for the 3rd & 4th Semester – B. Com – Hons Program

Chairman - BOS
 THIRD SEMESTER
Semester III
Sl. Category Teaching
No. Course Title of the Course of Hrs SEE CIE Total Credits
Code Courses per Marks
Week
(L+T+ P)
1 Lang.3.1 Language-I AECC 3+1+0 60 40 100 3
2 Lang.3.2 Language–II AECC 3+1+0 60 40 100 3
3 B.Com.3.1 Corporate Accounting DSC 4+0+0 60 40 100 4
4 B.Com.3.2 Business Statistics DSC 4+0+0 60 40 100 4
5 B.Com.3.3 Cost Accounting DSC 4+0+0 60 40 100 4
6 B.Com.3.4 India & Indian Constitution AECC 3+0+0 30 20 50 3
7 B.Com.3.5 Sports/NCC/NSS/R&R SEC – VB 0+0+2 - 50 50 2
(S&G)/Cultural
8 B.Com 3.6 Any one of the following
a. Business Ethics
b. Corporate Environment OEC 3+0+0 60 40 100 3
(Refer Annexure)
Sub–Total(B) 390 310 700 26

10
 FOURTH SEMESTER
Semester IV
Sl. Category Teaching
No. Course Title of the Course of Hrs SEE CIE Total Credits
Code Courses per Marks
Week
(L+T+ P)
1 Lang.4.1 Language-I AECC 3+1+0 60 40 100 3
2 Lang.4.2 Language–II AECC 3+1+0 60 40 100 3
3 B.Com.4.1 Advanced Corporate DSC 4+0+0 60 40 100 4
Accounting
4 B.Com.4.2 Costing Methods & DSC 4+0+0 60 40 100 4
Techniques
5 B.Com.4.3 Business Regulatory DSC 4+0+0 60 40 100 4
Framework
6 B.Com.4.4 Financial Education & SEC-SB 1+0+2 30 20 50 2
Investment Awareness
Or
Artificial Intelligence
7 B.Com.4.5 Sports/NCC/NSS/R&R SEC-VB 0+0+2 - 50 50 2
(S&G)/Cultural
8 B.Com.4.6 Any one of the following
a. Income Tax for
beginners OEC 3+0+0 60 40 100 3
b. Advertising & Personal
Selling
(Refer Annexure)
Sub–Total(B) 390 310 700 25

11
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 3.1
Name of the Course: CORPORATE ACCOUNTING
Course Credits No. of Hours per week Total No. of Teaching Hours
4 Credits 4 Hrs 56 Hrs
Pedagogy:
Classroom lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Outcomes:
On successful completion of the course, the students shall be able to Understand the treatment of Underwriting
of Shares, Know the process of redemption of Preference Shares, Know the valuation of goodwill, Prepare the
financial statements of companies as per companies act, 2013
Syllabus
Module: 1 - UNDERWRITING OF SHARES 12 Hrs
Underwriting: Introduction, Meaning, Advantages, Types; SEBI Regulations; Underwriting commission;
Underwriters’ functions; Marked and Unmarked Applications; Determination of Underwriters’ Liability;
Firm & Pure Underwriting; Full & Partial Underwriting
Module: 2 – REDEMPTION OF PREFERENCE SHARES 14 Hrs
Redemption of Preference Shares: Meaning & legal provisions; Treatment regarding Premium on Redemption;
Creation of Capital Redemption Reserve Account; Fresh Issue of Shares; Arranging for Cash Balance for the
purpose of Redemption; Minimum Number of Shares to be issued for Redemption; Issue of Bonus Shares;
Preparation of Balance sheet after redemption as per Schedule III to Companies Act 2013
Module: 3 – VALUATION OF GOODWILL & INTANGIBLE ASSETS 12 Hrs
Valuation of Goodwill: Introduction & Meaning; Factors influencing valuation of goodwill; Circumstances of
Valuation of Goodwill; Methods of Valuation of Goodwill: Average Profit Method, Super Profit Method,
Capitalization of Average Profit & Super Profit Method and Annuity Method
Brand valuation and Intellectual Property Rights (IPR) – Theory Only
Module: 4 – FINANCIAL STATEMENTS OF COMPANIES & RECENT DEVELOPMENTS 18 Hrs
Statutory Provisions regarding preparation of financial statements of companies as per schedule III of
Companies Act, 2013 and IND AS-1; Treatment of Special Items: TDS, Advance Payment of Tax, Provision
for Tax, Depreciation, Interest on debentures, Dividends, Rules regarding payment of dividends, Transfer to
Reserves; Preparation of Statement of Profit and Loss and Balance Sheet
Human Resource Accounting – Environmental Accounting – Social Responsibility Accounting (Theory Only)
SKILL DEVELOPMENT ACTIVITIES:
• Compile the list of Indian Companies issued shares through IPO / FPO in the current financial year
• Determine Underwriters’ Liability in case of an IPO, with imaginary figures
• Present the format of ‘Statement of Profit and Loss’, ‘Balance Sheet’ and ‘Statement of Changes in Equity’,
with imaginary figures
• Collect annual report of a Company and List out its assets and Liabilities.
• Collect the annual reports of company and calculate the value of goodwill under different methods
• Any other activities, which are relevant to the course
BOOKS FOR REFERENCE
1. M.C. Shukla, T.S. Grewal, and S.C. Gupta. Advanced Accounts. Vol.-II. S. Chand & Co., New Delhi
2. Dr. S Muralidhar, Prof. S A Jagadeesha, Dr. K S Sailaja & Prof. P R Narasappa– Corporate Accounting-
Kalyani Publishers
3. S.N. Maheshwari and S. K. Maheshwari. Corporate Accounting. Vikas Publishing House, New Delhi
4. V.K. Goyal and Ruchi Goyal, Corporate Accounting. PHI Learning
5. Jain, S.P. and K.L. Narang. Corporate Accounting. Kalyani Publishers, New Delhi
6. P. C. Tulsian and Bharat Tulsian, Corporate Accounting, S.Chand
Note: Latest edition of text books may be used.

23
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 3.2
Name of the Course: BUSINESS STATISTICS
Course Credits No. of Hours per week Total No. of Teaching Hours
4 Credits 4 Hrs 56 Hrs
Pedagogy:
Classroom lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Outcomes:
On successful completion of the course, the Students will be able to familiarizes statistical data and descriptive
statistics for business decision-making, Comprehend the measures of variation and measures of skewness,
Demonstrate the use of probability and probability distributions in business, Validate the application of
correlation and regression in business decisions, Understand the use of index numbers in business
Syllabus
Module: 1 - : STATISTICAL DATA AND DESCRIPTIVE STATISTICS 14 Hrs
Introduction to Data: Meaning, Types, Methods of Collection of Data; Classification of data: Univariate (simple
problems), Bivariate and Multivariate data (Concept only)
Measures of Central Tendency: Mathematical Averages - Arithmetic Mean; Positional Averages – Median &
Mode (graphical determination of Mode)
Module: 2 – MEASURES OF VARIATION AND SKEWNESS 14 Hrs
Measures of Variation: Meaning, Types – Absolute and Relative – Range, Quartile Deviation, Mean Deviation,
Standard Deviation & Variance
Skewness: Meaning, Karl Pearson’s and Bowley’s measures; Kurtosis – Concept & Types (theory only)
Module: 3 – PROBABILITY DISTRIBUTIONS 08 Hrs
Probability: Meaning & Concepts; Theory of Probability: Addition and multiplication laws of probability;
Conditional probability and Bayes’ Theorem (Theory only); Normal Distribution (Theory only)
Module: 4 – CORRELATION AND REGRESSION ANALYSIS 12 Hrs
Correlation: Meaning, Types of correlation- Positive and negative; Simple, Partial and Multiple; Linear and
Non-linear; Measurement: Pearson’s co-efficient of Correlation & Probable error; Spearman’s Rank co-
efficient of Correlation
Regression: Meaning, Regression lines, Regression equations and estimation; Properties of regression
coefficients; Relationship between Correlation and Regression coefficients
Module: 5 – INDEX NUMBERS 08 Hrs
Index Numbers: Meaning, Uses, Construction of index numbers - Fisher’s ideal index number with Time
Reversal and Factor Reversal Tests; Construction of Consumer Price Indices – Aggregative Expenditure
Method & Family Budget Method.
SKILL DEVELOPMENT ACTIVITIES:
• Application of statistical functions in spreadsheet software and students should submit output of the same
• Collect the demographics statistics of selected group and calculate Correlation Coefficient
• Recall the use of probability theory in business
• Identify the applicability of correlation and regression in business decision-making
• Any other activities, which are relevant to the course
BOOKS FOR REFERENCE
1. Gupta, S.P. and Archana Agarwal. Business Statistics, Sultan Chand and Sons, New Delhi
2. Vohra N. D., Business Statistics, McGraw Hill Education
3. Gupta, S.C. Fundamentals of Statistics. Himalaya Publishing House
4. Anderson, Sweeney, and Williams, Statistics for Students of Economics and Business, Cengage Learning
5. D N Elhance, Fundamentals of statistics
6. Sen Chetty and Kapoor, Mathematical statistics
Note: Latest edition of textbooks may be used

24
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 3.3
Name of the Course: COST ACCOUNTING
Course Credits No. of Hours per week Total No. of Teaching Hours
4 Credits 4 Hrs 56 Hrs
Pedagogy:
Classroom lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Outcomes:
On successful completion of the course, the students will be able to Understand concepts of cost accounting
& Methods of Costing, Outline the Procedure and documentations involved in procurement of
materials& compute the valuation of Inventory, make use of payroll procedures & compute idle and
over time Discuss the methods of allocation, apportionment & absorption of overheads, prepare cost
sheet & discuss cost allocation under ABC
Syllabus
Module: 1 – INTRODUCTION TO COST ACCOUNTING 12 Hrs
Cost, Costing, Cost Accounting & Cost Accountancy - Meaning and definition; Objectives, Importance
and Uses of Cost Accounting; Difference between Cost Accounting and Financial Accounting; Elements
and Classification of Cost; Cost Object, Cost Unit, Cost Centre; Limitations of Cost Accounting
Cost Sheet: Meaning and Preparation of Cost Sheet including Tenders and Quotations
Module: 2 – MATERIAL COST 14 Hrs
Materials: Meaning, Importance and Types of Materials – Direct and Indirect Material; - Inventory Control:
Meaning & Techniques; Problems on level setting and EOQ; Procurement: Procurement Procedure; Relevant
Documents; Material Storage: Duties of Storekeeper; Pricing of Material Issues: Preparation of Stores Ledger
Account - FIFO, LIFO, Simple Average Price and Weighted Average Price Method
Module: 3 – EMPLOYEE COST 10 Hrs
Employee Cost: Meaning & Types, Labour Cost Control – Time-keeping and Time-booking; Payroll
Procedure: Idle Time- Causes and Treatment of Normal and Abnormal Idle time, Over Time - Causes and
Treatment; Labour Turnover: Reasons and Effects of Labour turnover; Methods of Wage Payment: Time
rate system, Piece rate system and Incentive schemes- Halsey’s Plan, Rowan’s Plan, Taylor’s
Differential Piece Rate System & Merrick’s Multiple Piece Rate System
Module: 4 – OVERHEADS COST 12 Hrs
Overheads: Introduction, Meaning and Classification; Accounting and Control of Manufacturing
Overheads: Estimation and Collection, Cost Allocation, Apportionment, Re-apportionment and
Absorption; Primary and Secondary overheads distribution using Reciprocal Service Methods (Repeated
Distribution Method and Simultaneous Equation Method); Absorption of Overheads: Meaning and
Methods of Absorption; Computation of Machine Hour Rate
Module: 5 – RECONCILIATION OF COST AND FINANCIAL ACCOUNTS 08 Hrs
Reconciliation: Introduction & Meaning; Reasons for differences in Profits under Financial and Cost
Accounts; Ascertainment of Profits as per Financial Accounts and Cost Accounts; Reconciliation of
Profits of both sets of Accounts; Preparation of Reconciliation Statement
SKILL DEVELOPMENT ACTIVITIES:
• Visit any Manufacturing entity, collect the method of inventory valuation adopted & procedure
involved in procuring inventory.
• Draw the format of five documents used for material accounting
• Prepare dummy Payroll with imaginary figures.
• Visit any large-scale organization, identify the techniques used for controlling administrative, Selling &
distribution overheads.
• Visit any manufacturing entity and collect the cost date and prepare the cost sheet.
• Any other activities, which are relevant to the course

25
 BOOKS FOR REFERENCE
1. Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan, Cost Accounting: A Managerial Emphasis,
Pearson Education
2. Jawahar Lal, Cost Accounting., McGraw Hill Education
3. Madegowda J, Cost Accounting, HPH.
4. Rajiv Goel, Cost Accounting, International Book House
5. Jain, S.P. and K.L. Narang. Cost Accounting: Principles and Methods. Kalyani Publishers
6. Arora, M.N. Cost Accounting – Principles and Practice, Vikas Publishing House, New Delhi
7. Maheshwari S N & S N Mittal, Cost Accounting: Theory and Problems, Shri Mahavir Book Depot, New
Delhi
8. Iyengar, S.P. Cost Accounting, Sultan Chand & Sons
9. Mariyappa B Cost Accounting, HPH
Note: Latest edition of text books may be used.

26
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 4.1
Name of the Course: ADVANCED CORPORATE ACCOUNTING
Course Credits No. of Hours per week Total No. of Teaching Hours
4 Credits 4 Hrs 56 Hrs
Pedagogy:
Classroom lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Outcomes:
On successful completion of the course, the Students will be able to Prepare the liquidators final statement of
accounts, Comprehend the different methods of Mergers and Acquisition of Companies, Understand the process
of internal reconstruction
Syllabus
Module: 1 – LIQUIDATION OF COMPANIES 12 Hrs
Liquidation: Introduction & Meaning, Modes of Winding up: Compulsory Winding up, Voluntary Winding up
and winding up subject to Supervision by Court; Order of payments in the event of Liquidation; Liquidator’s
remuneration; Preparation of Liquidator’s Statement of Account
Insolvency & Bankruptcy Code, 2016: Introduction, Objective & Applicability
Module: 2 – INTERNAL RECONSTRUCTION OF COMPANIES 12 Hrs
Internal Reconstruction: Introduction, Meaning & Need; Capital Reduction: Meaning, Modes &
Objectives; Provisions for Reduction of Share Capital under Companies Act, 2013; Accounting for Capital
Reduction; Preparation of Capital Reduction Account and Balance Sheet after Reduction as per Schedule
III to Companies Act 2013
Module: 3 – VALUATION OF SHARES 12 Hrs
Valuation of Shares: Introduction, Meaning & Need; Factors Affecting Valuation; Methods of Valuation:
Intrinsic Value Method, Yield Method, Earning Capacity Method, Fair Value of shares; Rights Issue and
Valuation of Rights Issue
Module: 4 – MERGERS AND ACQUISITION OF COMPANIES 20 Hrs
Mergers & Acquisition: Meaning, Types & Objectives; AS-14: Types of Amalgamation - Amalgamation
in the Nature of Merger & Amalgamation in the Nature of Purchase; AS-14: Accounting for
Amalgamation - Pooling of Interest Method and Purchase Method; Purchase Consideration: Meaning,
Methods – Lumpsum Method, Net Assets Method, Net Payment Method & Shares Exchange Ratio
Method; Discharge of Purchase Consideration; Journal Entries and Ledger Accounts in the Books of
Transferor Company; Journal Entries in the books of Transferee Company; Preparation of Balance Sheet
after Merger as per Schedule III to Companies Act 2013
SKILL DEVELOPMENT ACTIVITIES:
1. List out the recent Joint Stock Companies that have undergone Liquidation
2. Calculation of Purchase consideration with imaginary figures
3. List any five cases of amalgamation of Joint Stock Companies
4. List out legal provisions in respect of internal reconstruction
6. Any other activities, which are relevant to the course
BOOKS FOR REFERENCE
1. Anil Kumar S, Rajesh Kumar V & Mariyappa B, Advanced Corporate Accounting, HPH
2. Dr. S Muralidhar, Dr. K S Sailaja & Others, Advanced Corporate Accounting- Kalyani Publishers
3. S.N. Maheswari , Financial Accounting, Vikas P ublishing
4. Dr. Sairam A, Dr. Yathiraju & Prof. Pramod, Advanced Corporate Accounting
5. RL Gupta, Advanced Accountancy, Sultan Chand
6. Jain and Narang, Corporate Accounting
7. Tulsian, Advanced Accounting
8. Shukla and Grewal – Advanced Accountancy, Sultan Chand
Note: Latest edition of text books may be used.

27
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 4.2
Name of the Course: COSTING METHODS & TECHINQUES
Course Credits No. of Hours per week Total No. of Teaching Hours
4 Credits 4 Hrs 56 Hrs
Pedagogy:
Classroom lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Outcomes:
On successful completion of the course, the Students will be able to, understand method of costing applicable
in different industries, determination of cost by applying different methods of costing, analyse the processes
involved in standard costing, familiarize with the Activity Based Costing and its applications
Syllabus
Module: 1 – JOB AND CONTRACT COSTING 12 Hrs
Job Costing: Meaning, Features, Objectives, Advantages and Disadvantages, Applications; Job costing
procedure; Preparation of Job Cost Sheet
Contract Costing: Meaning, Features & Applications; Job costing & Contract Costing – Similarities &
Dissimilarities; Preparation of Contract Accounts; Treatment of profit on incomplete contracts
Module: 2 – PROCESS AND SERVICE COSTING 12 Hrs
Process Costing: Meaning, Features, Advantages, Disadvantages and Applications; Comparison between
Job Costing and Process Costing; Treatment of Process Losses and Gains in Cost Accounts; Preparation of
Process Accounts
Service Costing: Meaning, Features, Types & Application; Cost units for different service sectors; Preparation
of Operation Cost Sheet – Transport Sector
Module: 3 – ACTIVITY BASED COSTING 10 Hrs
ABC: Introduction & Meaning; ABC system over Conventional Costing System, Characteristics of ABC -
Kaplan and Cooper’s Approach; C ost drivers and Cost Pools; Allocation of overheads under ABC; Steps
in the implementation of ABC; Benefits of ABC system – Challenges in the implementation of ABC;
Preparation of Statement of Cost
Module: 4 – MARGINAL COSTING 12 Hrs
Marginal Cost & Marginal Costing: Meaning, Definition & Features; Concepts: P/V ratio, BEP, Margin
of Safety, Angle of Incidence; Break Even Analysis: Assumptions, Uses & Break Even Chart; CVP
analysis
Module: 5 – STANDARD COSTING 10 Hrs
Standard Costing: Introduction, Meaning & Definition, Uses and limitations; Variance Analysis -
Material, Labour and Overhead Variances (Computation of Material and Labour variances only)
SKILL DEVELOPMENT ACTIVITIES:
• Naming the appropriate method of costing with justification for each of the following Industries-Paper Mill,
Printing, Sugar Mill, Rice Mill, Hospital, Oil Refinery, Pickle Manufacturing, KSRTC and Hotel
• List out the modern costing tools in accounting field
• Narrate the steps involved in standard costing. System
• Explain ABC. Illustrate how ABC can be applied.
• Any other activities in addition to the above, which are relevant to the course
BOOKS FOR REFERENCE
1. John K Shank and Vijaya Govindarajan; Strategic Cost Management; Free Press Publication; New York
2. S P Jain and K L Narang, Advanced Cost Accounting, Kalyani Publications
3. Robert S Kaplan and Anthony A Atkinson, Advanced Management Accounting, PHI, New Delhi
4. Shank and Govindrajan, Strategic Cost Management, Simon and Schuster,36 New York
5. Lin Thomas, Cases and Readings in Strategic Cost Management, Mc Graw Hill Publications, New York
6. Mariyappa B Methods and Techniques of Costing. HPH
Note: Latest edition of textbooks may be used

28
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 4.3
Name of the Course: BUSINESS REGULATORY FRAMEWORK
Course Credits No. of Hours per week Total No. of Teaching Hours
4 Credits 4 Hrs 56 Hrs
Pedagogy:
Classroom lecture, Case studies, Group discussion, Seminar & field work etc.,
Course Outcomes:
On successful completion of the course, the Students will be able to recognize the laws relating to Contracts
and its application in business activities, understand Environmental Laws, IPRs & cyber law in the present
context
Syllabus
Module: 1 – INDIAN CONTRACT ACT, 1872 14 Hrs
Introduction – Meaning & Definition of Promise, Agreement & Contract; Classification of Contract;
Essentials of Valid Contract u/s 10; Offer and Acceptance – Meaning, Essentials & Types only;
Consideration – Meaning & Essentials only, Contractual capacity – Minors, Unsound mind & Insolvents;
Free consent; Discharge of a contract; Breach of Contract and Remedies to Breach of Contract
Module: 2 – INSOLVENCY & BANKRUPTCY CODE, 2016 14 Hrs
Insolvency – Concepts and Evolution; Bankruptcy/Insolvency; Historical Developments of Insolvency
Laws in India; Need for the Insolvency and Bankruptcy Code, 2016; Overall scheme of the Insolvency and
Bankruptcy Code; Important Definitions: Board, Claim, Corporate Debtor, Creditor, Debt, Default, Financial
Information, Insolvency Professional, Insolvency Professional Agency; Institutions under Insolvency and
Bankruptcy Code, 2016; Fast-track Corporate Insolvency Resolution Process & Voluntary Liquidation of
Corporate Persons: Legal Provisions
Module: 3 – COMPETITION AND CONSUMER LAWS 12 Hrs
The Competition Act 2002 – Objectives of Competition Act, Features of Competition Act, CAT, Offences
and Penalties under the Act, Competition Commission of India – Objectives, Composition & Functions
Consumer Protection Act 1986 – Definitions of the terms – Consumer, Consumer Dispute, Defect,
Deficiency; Unfair Trade Practices and Services – Definition & types; Rights of Consumer under the Act,
Consumer Redressal Agencies – District Forum, State Commission and National Commission
Module: 4 – ECONOMIC LAWS 12 Hrs
Indian Patent Act, 1970 – Meaning and Scope of Intellectual Property Rights (IPR), Procedure to get
Patent for Inventions and Non-Inventions.
FEMA 1999 – Objectives, Salient Features; Definitions – Authorized Dealer, Currency, Foreign
Currency, Foreign Exchange, Foreign Security
Module: 5 – ENVIRONMENT AND CYBER LAWS 10 Hrs
Environment Protection Act 1986 – Objectives of the Act, Definitions – Environment, Environment
Pollutant, Environment Pollution, Hazardous Substance and Occupier; Types of Pollution; Powers of
Central Government to protect Environment in India; Recent Developments – Steps taken with regard to
Environmental Protection
Cyber Law – Introduction & Need; Areas of Cyber Law; Cyber space and Cyber security;
SKILL DEVELOPMENT ACTIVITIES:

• Discuss the case of “Carlill vs Carbolic Smoke Ball Company” case

• Discuss the case of “Mohori Bibee v/s Dharmodas Ghose”.
• Discuss any one case law relating to minor
• State the procedure for getting patent for ‘inventions’ and / or ‘non- inventions’
• List any 5 ‘hazardous substance’ according to Environment Protection Act
• List out any top upcoming jobs in cyber security and examine the skills required for the same
• Any other activities, which are relevant to the course

29
 BOOKS FOR REFERENCE
1. M.C. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House, New Delhi
2. Avtar Singh, Business Law, Eastern Book Company, Lucknow
3. Ravinder Kumar, Legal Aspects of Business, Cengage Learning
4. SN Maheshwari and SK Maheshwari, Business Law, National Publishing House, New Delhi
5. Aggarwal S K, Business Law, Galgotia Publishers Company, New Delhi
6. Bhushan Kumar Goyal and Jain Kinneri, Business Laws, International Book House
7. Sushma Arora, Business Laws, Taxmann Publications
8. Akhileshwar Pathak, Legal Aspects of Business, McGraw Hill Education, 6th Edition
9. P C Tulsian and Bharat Tulsian, Business Law, McGraw Hill Education
10. Sharma, J.P. and Sunaina Kanojia, Business Laws, Ane Books Pvt. Ltd., New Delhi
11. K. Rama Rao and Ravi S.P., Business Regulatory Framework., HPH
12. N.D. Kapoor, Business Laws, Sultan Chand Publications
Note: Latest edition of textbooks may be used

30
 Name of the Program: Bachelor of commerce (B.Com.)
Course Code: B.Com. 3.6(a)
Name of the Course: Business Ethics
Course Credits No. of Hours per week Total No. of Teaching Hours

3 Credits 3 Hrs 40 Hrs

Pedagogy:
Classroom lecture, tutorials, Group discussion, Seminar, Case studies & field work

Course Outcomes:
On successful completion of the course, the students will be able to understand the basic knowledge of
managerial ethics and values and its relevance in modern context.

Syllabus

Module: 1 – Introduction to Ethical Concepts 10 Hrs

Ethics: Introduction, Meaning, Scope; Types of Ethics; Characteristics; Factors influencing Managerial
Ethics; Importance of Managerial Ethics; Arguments for and against Managerial ethics; Corporate Social
Responsibility – Issues of Management – Crisis Management

Module: 2 – Personal Ethics 10 Hrs

Introduction – Meaning – Emotional Honesty – Virtue of humility – Promote happiness – karma yoga –
proactive – flexibility and purity of mind.

Module: 3 –Ethics in Management 10 Hrs

Introduction – Ethics in HRM – Marketing Ethics – Ethical aspects of Financial Management – Technology
Ethics and Professional ethics.

Module: 3 –Corporate Governance 10 Hrs

Corporate Governance: Meaning, scope; composition of BODs, Cadbury Committee, various committees,
reports on corporate governance, scope of Corporate Governance, Benefits and Limitations of Corporate
Governance with living examples.

Skill Development:
• State the arguments for and against business ethics
• Make a list of unethical aspects of finance in any organization
• List out ethical problems faced by managers
• List out issues involved in Corporate Governance.
• List out unethical aspects of Advertising

Books for Reference:

1. Murthy CSV - Business Ethics and Corporate Governance - HPH
2. Dr. Muralidhar S & others – Managerial Ethics – Kalyani Publishers
3. Bholananth Dutta, S.K. Podder – Corporation Governance - VBH.
4. Dr. K. Nirmala, Karunakara Readdy - Business Ethics and Corporate Governance - HPH
5. H.R.Machiraju - Corporate Governance
6. K. Venkataramana - Corporate Governance - SHBP
7. N.M.Khandelwal - Indian Ethos and Values for Managers
8. S Prabhakaran - Business ethics and Corporate Governance
9. C.V. Baxi - Corporate Governance
10. R. R. Gaur, R. Sanghal, G. P. Bagaria - Human Values and Professional ethics
11. B O B Tricker - Corporate Governance - Principles , Policies and Practices
12. Michael, Blowfield - Corporate Responsibility
13. Andrew Crane - Business Ethics
14. Ghosh - Ethics in Management and Indian ethos
 Course Code: B.Com. 3. 6(b)
Name of the Course: Corporate Environment
Course Credits No. of Hours per week Total No. of Teaching Hours

3 Credits 3 Hrs 40 Hrs

Pedagogy:
Classroom lecture, tutorials, Group discussion, Seminar, Case studies & field work

Course Outcomes:
On successful completion of the course, the students will be able to understand the corporate style of
working and the laws governing the corporate administration

Syllabus

Module: 1 - INTRODUCTION TO COMPANY 10 Hrs

Company: Meaning, Definition, Features; Steps in formation of Joint Stock Company; Kinds of Companies
– One Person Company, Private Company, Public Company, Company limited by Guarantee, Company
limited by Shares, Holding Company, Subsidiary Company, Government Company, Associate Company,
Small Company, Foreign Company, Global Company, Body Corporate, Listed Company.

Module: 2 - FORMATION OF A COMPANY 12 Hrs

Promotion Stage: Meaning of Promoter, Position of Promoter & Functions of Promoter,
Incorporation Stage: Meaning & contents of Memorandum of Association & Articles of Association,
Distinction between Memorandum of Association and Articles of Association, Certificate of Incorporation
Subscription Stage: Meaning & contents of Prospectus, Statement in lieu of Prospects and Book Building
Commencement Stage: Document to be filed; Registrar of Companies, Certificate of Commencement of
Business.

Module: 3 – COMPANY ADMINISTRATION 10 Hrs

Key Managerial Personnel: Managing Director, Whole time Directors, the Companies Secretary, Chief
Financial Officer, Resident Director, Independent Director; Auditors: Appointment, Powers, Duties &
Responsibilities; Audit Committee; CSR Committee. Company Secretary: Meaning, Types, Qualification,
Appointment, Position, Rights, Duties, Liabilities & Removal or dismissal

Module: 4 - CORPORATE MEETINGS 08 Hrs

Corporate Meetings - Types of Meetings – Annual General Meeting – Extraordinary General Meetings –
Board Meetings and Resolutions - Requisites of a valid meeting

Skill Developments Activities:

• Drafting of Memorandum of Association, Drafting Articles of Association.
• Drafting Notice of Company Meetings – Annual, Special, Extraordinary and Board meetings.
• Drafting Resolutions of various meetings – different types.
• Chart showing Company’s Organization Structure.
• Chart showing different types of Companies.

Reference Books:
1. S.N Maheshwari - Elements of Corporate Law - HPH.
2. Dr. Muralidhar & Others – Corporate Environment – Kalyani Publishers
3. Dr. B.G. Bhaskar, K.R. Mahesh Kumar – Corporate Administration - VBH
4. Dr. P.N. Reddy and H.R. Appanaiah - Essentials of Company Law and Secretarial Practice - HPH.
5. K. Venkataramana - Corporate Administration – SHBP
6. N.D. Kapoor - Company Law and Secretarial Practice - Sultan Chand.
7. M.C. Bhandari - Guide to Company Law Procedures - Wadhwa Publication
8. S.C. Kuchal - Company Law and Secretarial Practice
 Course Code: B.Com. 4. 6(a)
Name of the Course: Income Tax for beginners
Course Credits No. of Hours per week Total No. of Teaching Hours

3 Credits 3 Hrs 40 Hrs

Pedagogy:
Classroom lecture, tutorials, Group discussion, Seminar, Case studies & field work

Course Outcomes:
On successful completion of the course, the students will be able to understand the basic concepts of
income tax and various deductions available to individual assessee

Syllabus

Module 1: INTRODUCTION TO INCOME TAX 10 Hrs

Introduction: History of Income Tax in India – Meaning of Tax – Objectives of Taxation – Agricultural
income – Assessee – Person – individual – Income – Gross Total Income – Total Income – Assessment year
– Previous year.

Module: 2 – RESIDENTIAL STATUS 10 Hrs

Residential Status of Assessee – Basic Conditions – Additional conditions – Incidence of Tax –
Computation of Gross total Income on the basis of residential status (Individuals only)

Module: 3 – Exempted Income 04 Hrs

Tax Free Income – under Section 10 (2), 10 (2A), 10(5), 10(10), 10(10A), 10(10AA).

Module: 4 – Income from Salary 16 Hrs

Computation of Income from Salary: Different forms of salary, Employer Employee relationship –
allowances – perquisites – provident funds – Deductions – 80C, 80D, 80DD, 80E, 80U (Practical problems).

Skill Developments Activities:

• Compute Income from salary with imaginary figures
• Collect various Income Tax Forms for Assessment
• Prepare a report showing various types of Persons with examples
• Chart showing different deduction

Reference Books:
1. Ahuja G.K. & Ravi Gupta., Systematic Approach to Income Tax and Central Sales Tax, Bharath
Law House, New Delhi
2. SinghaniaVinod K and Singhania Monica., Direct Tax Planning and Management, Taxmann
Publications, New Delhi
3. Lakhotia R.N., Corporate Tax Planning, Vision Publications, New Delhi
4. Lal B.B. and Vashisht, Direct Taxes, Pearson Education.
5. Mehrotra H.C. and Goyal S.P., Income Tax Law and Practice, SahityaBhavan Publications, Agra
 Course Code: B.Com. 4. 6(b)
Name of the Course: Advertising & Personal Selling
Course Credits No. of Hours per week Total No. of Teaching Hours

3 Credits 3 Hrs 40 Hrs

Pedagogy:
Classroom lecture, tutorials, Group discussion, Seminar, Case studies & field work

Course Outcomes:
On successful completion of the course, the students will be able to understand the concept of
advertising and various facets of advertising including personal selling strategies

Syllabus

Module 1: INTRODUCTION TO ADVERTISING 08 Hrs

Introduction to Advertising Communication Process; Information Response Hierarchy Models- AIDA
Model & Hierarchy of Effects Model; Advertising: Importance, types and objectives; DAGMAR Approach;
Target audience selection- basis; Methods of setting of Advertising Budget.

Module: 2 – ADVERTISING 08 Hrs

Advertising: Message and Media Decisions Advertising Message-Advertising appeals; Elements of print
and broadcast advertising copy; Types of Advertising Media- strengths and limitations; Factors influencing
selection of advertising media; Media Scheduling.

Module: 3 – Advertising Institutional Framework 08 Hrs

Advertising Effectiveness and Institutional Framework Rationale of measuring advertising effectiveness;
Communication and Sales Effect; Pre and Post-testing Techniques; Advertising Agency: Role, types and
selection. Ethical and legal aspects of advertising. Role of Advertising Standards Council of India (ASCI).

Module: 4 – Personal Selling & Process 16 Hrs

Introduction to Personal Selling Concept of Personal Selling and Salesmanship; Qualities of a good
salesperson. Ethical conduct in selling. Types of salespersons; Role of Personal Selling in CRM; AIDAS
model of selling

Personal Selling Process Prospecting, Pre-Approach; Approach; Presentation and Demonstration; Handling
of Objections; Closing the Sale; Follow-Up; Sales Reports and Sales Audit.

Skill Developments Activities:

• Analyze different advertising strategies for FMCG Products
• Prepare a report on ethics in Personal Selling
• List any ten advertising Companies
• Prepare a report on legal aspects on Advertising

Reference Books:
1. Buskirk, F. A. R. (1988). Selling: Principles and Practices. New York: McGraw Hill Education
2. Belch, G. E., Belch, M. A., & Purani, K. (2009). Advertising and Promotion: An Integrated
Marketing Communications Perspective. McGraw Hill Education
3. Castleberry, S. B., & Tanner, J. F. (2013). Selling: Building Relationships. New York: McGraw
Hill Education