Kakatiya University, Warangal

Faculty of Commerce & Business Management,.

B.Com. III Semester - Paper SEC1 (a): PRINCIPLES OF INSURANCE

Objectives: To make Students to learn Principles of Insurance.

UNIT I: RISK MANAGEMENT AND INSURANCE:

Risk Management -Types of Risks - Actual and Consequential Losses - Management of Risks -
Different Classes of Insurance - Importance of Insurance - Management of Risk by Individuals
and Insurers - Fixing of Premiums – Reinsurance - Role of Insurance in Economic Development
and Social Security - Constituents of Insurance Market - Operations of Insurance Companies -
Operations of Intermediaries - Specialist Insurance Companies - Role of Regulators - Common
and specific terms in Life and Non-Life Insurance - Understanding Insurance Customers -
Customer Behavior at Purchase Point - Customer Behavior when Claim Occurs - Importance of
Ethical Behavior

UNIT II: INSURANCE CONTRACT AND INSURANCE PRODUCTS:

Insurance Contract Terms - Principles of Insurance: Principle of Insurable Interest, Principle of
Indemnity, Principle of Subrogation, Principle of Contribution, Relevant Information
Disclosure, Principle of utmost Good Faith, Relevance of Proximate Cause - Life Insurance
Products: Risk of Dying Early - Risk of Living too Long - Products offered - Term Plans - Pure
Endowment Plans - Combinations of Plans - Traditional Products - Linked Policies - Features of
Annuities and Group Policies - General Insurance Products: Risks faced by Owner of Assets -
Exposure to Perils - Features of Products Covering Fire and Allied Perils - Products covering
Marine and Transit Risks - Products covering Financial Losses due to Accidents - Products
covering Financial Losses due to Hospitalization - Products Covering Miscellaneous Risks

SUGGESTED READINGS:
1. Principles of Insurance : A Publication of the Insurance Institute of India
2. Principles of Insurance : Telugu Academy, Hyderabad
3. Guide to Risk Management : Sagar Sanyal
4. Principles of Insurance : Dr V Padmavathi,Dr V Jayalakshmi - PBP
5. Insurance and Risk Management: P.K. Gupta
6. Insurance Theory and Practice : Tripathi PHI
7. Principles of Insurance Management: Neelam C Gulati, Excel Books

Suggested Websites: 1) www.irda.gov.in 2) www.polocyholder.gov.in

3) www.irdaindia.org.in
 Kakatiya University, Warangal
Faculty of Commerce & Business Management,.

B.Com. III Semester - Paper SEC1 (b): FOUNDATION OF DIGITAL MARKETING

Objective: To make students to understand Foundation of digital marketing.

UNIT I: DIGITAL MARKETING FOUNDATIONS:

Digital Marketing Strategy - Exploring Digital Marketing - Starting with the Website - Foundations of
Analytics - Search Engine Optimization - Search and Display Marketing - Social Media Marketing - Video
Marketing – Advantages & Limitations of Digital Marketing.

UNIT II: ONLINE MARKETING, MOBILE MARKETING FOUNDATIONS:

Online marketing tools and setup – E-Marketing: Segmentation, personalization and mobile marketing -
Content marketing: Blogs for content marketing - Content marketing for staying relevant - Newsletters
for content marketing.

SUGGESTED READINGS:

1. The Art of Digital Marketing: The Definitive Guide to Creating Strategic, Targeted, and Measurable
Online Campaigns by Ian Dodson, Wiley
2. Fundamentals of Digital Marketing by Puneet Singh Bhatia, Pearson
3. Foundations of Digital Marketing: Dr. K.V. NAgaraj.K Usha Rani - PBP
4. Digital Marketing by Vandana Ahuja, Oxford
5. Digital Marketing by Seema Gupta, McGraw Hill
6. Digital Marketing For Dummies by Ryan Deiss and Russ Henneberry
 Kakatiya University, Warangal
Faculty of Commerce & Business Management,.
B.Com. III Semester - Paper SEC1 (c) FUNDAMENTALS OF BUSINESS ANALYTICS
Objective: To make students to learn Fundamentals of Business Analytics.

UNIT I: USING DATA TO DRIVE BUSINESS DECISIONS:

Need for data-driven decision making: Solving the business problem using Analytics -
Overview of the Business Analytics cycle - Hierarchy of information user -The complete
Business Analytics professional: Understanding Business Analyst roles and responsibilities
- Identify the Popular Business Analytics Tools.

UNIT II: DATA ANALYTICS USING EXCEL:

Basics of Excel: Organizing data with Excel - Performing simple computations and aggregations
using Excel - Working with Summing and other Reporting functions in Excel - Working with
pivot tables and charts - Using Excel for Data Analytics: Power Query - Power Pivot - Power
view - Power Map - Building tips - Display tips - Keyboard shortcuts - Mouse shortcuts -
Standardized layouts - Understanding table based and spreadsheet-based layouts - Best
practices Setting data rules and Cleaning data - Format as table - Data cleansing techniques
using External Data - Searching and Combining Data with Power Query: Getting started with
Power Query - Know the Environment tabs and toolbars - Access new or existing reports -
Importing and combining data from databases, web, files - Splitting and aggregating data -
Query data from SQL - Working in the Select Part of an SQL Query - Managing SQL commands -
Managing Tables - Discovering and Analyzing Data with Power Pivot: Database concepts -
Loading Data into Power Pivot - Using Power Query and Power map add-ins - Designing Pivot
Table reports - Filtering data - Creating Custom functions and formulas - Formatting Pivot
Tables - Managing Power Pivot Data - Setting Connection properties - Managing Data sources -
Configuring Pivot Table Options

SUGGESTED READINGS:
1. Fundamentals of Business Analytics, 2nd Edition; R N Prasad; Wiley
2. Business Analysis with Microsoft Excel and Power BI, 5th edition; Conrad G. Carlberg;
Pearson
3. Monetizing Your Data: A Guide to Turning Data into Profit-Driving Strategies and
Solutions; Andrew Roman Wells, Kathy Williams Chiang; Wiley
4. Excel Data Analysis: Your visual blueprint for creating and analyzing data, charts and
PivotTables, 3rd Edition; Denise Etheridge; Wiley
5. Microsoft Excel 2019 Formulas and Functions (Business Skills), 1st Edition; Paul
McFedries; Microsoft
6. Excel Statistics: A Quick Guide, 3rd edition; Neil J. Salkind; Sage Publications
7. Microsoft Excel 2019: For Beginners; J. Davidson
8. Microsoft Excel 2019: Learn Excel Basics with Quick Examples; James Jackson
 Kakatiya University, Warangal
Faculty of Commerce & Business Management,.
B.Com. III Semester - Paper SEC2 (a): PRACTICE OF LIFE INSURANCE
Objective: To make students to learn Practice of Life Insurance.

UNIT-I: INTRODUCTION TO LIFE INSURANCE AND TYPES OF LIFE INSURANCE

POLICIES AND PREMIUM CALCULATION: Meaning evolution, growth and principles of Life
Insurance –Life Insurance Organizations in India – Competition and Regulation of Life
Insurance - Types of Life Insurance Policies – Term, Whole Life, Endowment, Unit Linked and
with or without Profit Policies – Customer Evaluation – Policy Evaluation – Group and Pension
Insurance Policies – Special features of Group Insurance/Super Annuation Schemes – Group
Gratuity Schemes. Computation of Premiums - Meaning of Premium, its calculation- Rebates –
Mode of Rebates – Large sum assured Rebates – Premium Loading – Rider Premiums –
Computation of Benefits – Surrender value – Paid up value.

UNIT-II: SETTLEMENT OF CLAIMS RISK & UNDERWRITTINGS AND FINANCIAL

PLANNING & TAX SAVING: Settlement of claims: Intimation Procedure, documents and
settlement procedures - Underwriting: The need for underwriting – Guiding principles of
Underwriting – Factors affecting Insurability – Methods of Life Classification – Laws affecting
Underwriting - Financial Planning and taxation: Savings – Insurance vis-à-vis- Investment in the
Units Mutual Funds, Capital Markets – Life Insurance in Individual Financial Planning –
Implications in IT treatment.

SUGGESTED READINGS:

1. Practice of Life Insurance: Insurance Institute of India, Mumbai.

2. Insurance and Risk Management: P.K.Gupta, Himalaya Publishing House, Mumbai.
3. Fundamentals of Life Insurance Theories and Applications: Kanika Mishra, Prentice
Hall
4. Principles of Life Insurance – Dr. V. Padmavathi, Dr. V. Jayalakshmi - PBP
5. Managing Life Insurance: Kutty, S.K., Prentice Hall of India: New Delhi
6. Life and Health Insurance: Black, Jr. Kenneth and Harold Skipper Jr., Prentice Hall, Inc.,
England.
7. Life Insurance: Principles and Practice: K.C. Mishra and C.S. Kumar, Cengage Learning, New
Delhi.
8. Life Insurance in India: Sadhak, Respose Books, New Delhi.
 Kakatiya University, Warangal
Faculty of Commerce & Business Management,.

B.Com. III Semester - Paper SEC2 (b): WEB DESIGN AND ANALYTICS

Objective: To make students to understand the Fundamentals of Web design and Analytics.

UNIT I: WEB DESIGN AND OPTIMIZING CONVERSION RATES:

Exploring and learning web design – Understanding Conversion rate optimization (CRO) – Setting CRO –
Understanding target audience – Optimization champion

UNIT II: GOOGLE ANALYTICS:

Getting started with Google Analytics – Core concepts – Additional interface features – Using reports –
Audience reports – Acquisition reports – Social reports – Behavior reports – Track events –
Conversion reports – Additional features

SUGGESTED READINGS:
1. The Art of Digital Marketing: The Definitive Guide to Creating Strategic, Targeted, and Measurable
Online Campaigns by Ian Dodson, Wiley
2. Fundamentals of Digital Marketing by Puneet Singh Bhatia, Pearson
3. Digital Marketing by Vandana Ahuja, Oxford
4. Digital Marketing by Seema Gupta, McGraw Hill
5. Digital Marketing For Dummies by Ryan Deiss and Russ Henneberry
6. Don‘t Make Me Think Revisited: A Common Sense Approach to Web Usability By Steve Krug
7. Web Analytics 2.0 – Avinash Kaushik
8. Successful Analytics by Brian Clifton
9. Math and Stats for Web Analytics and Conversion Optimization by Himanshu Sharma
 Kakatiya University, Warangal
Faculty of Commerce & Business Management,.

B.Com. III Semester - Paper SEC2 (c): APPLICATION OF BUSINESS ANALYTICS

Objective: To make students to understand the Application of Business analytics.

UNIT I: STATISTICS USING EXCEL:

Descriptive statistics using Excel: Describe data using charts and basic statistical measures –
Histograms - Pareto charts – Boxplots - Tree map and Sunburst charts - Inferential Statistics
using Excel: Correlation and Regression - Probability distribution – Sampling techniques –
Hypothesis testing

UNIT II: GETTING STARTED WITH R:

Introduction to R and R Studio components: Read datasets into R - Export data from R -
Manipulate and Process Data in R - Use functions and packages in R - Demonstrate with a
Case Study to perform basic analytics using R

SUGGESTED READINGS:

1. Microsoft Business Intelligence Tools for Excel Analysis; Michael Alexander, Jared Decker, Bernard
Wehbe; Wiley
2. Business Analysis with Microsoft Excel and Power BI, 5th edition; Conrad G. Carlberg;
Pearson
3. Excel Data Analysis: Your visual blueprint for creating and analyzing data, charts and
PivotTables, 3rd Edition; Denise Etheridge; Wiley
4. Microsoft Excel 2019 Formulas and Functions (Business Skills), 1st Edition;
Paul McFedries; Microsoft
5. Microsoft Excel Data Analysis for Dummies, 3rd edition; Stephen L. Nelson, E. C. Nelson;
Wiley
6. Data Analytics with R; Bharti Motwani; Wiley
 Kakatiya University, Warangal
Faculty of Commerce & Business Management,.
B.Com. III Semester - Paper DSC 301: ADVANCED ACCOUNTING
Objective: To acquire accounting knowledge of partnership firms and joint stock companies

UNIT-I: PARTNERSHIP ACCOUNTS-I:

Meaning - Partnership Deed - Capital Accounts (Fixed and Fluctuating) - Admission of a
Partner - Retirement and Death of a Partner (Excluding Joint Life Policy)(Including problems)

UNIT-II: PARTNERSHIP ACCOUNTS-II:

Dissolution of Partnership - Insolvency of a Partner (excluding Insolvency of all partners) -
Sale to a Company (Including problems)

UNIT-III: ISSUE OF SHARES, DEBENTURES, UNDERWRITING AND BONUS SHARES:

Issue of Shares at par, premium and discount - Pro-rata allotment - Forfeiture and Re-issue of
Shares - Issue of Debentures with Conditions of Redemption - Underwriting: Meaning –
Conditions - Bonus Shares: Meaning - SEBI Guidelines for Issue of Bonus Shares - Accounting
of Bonus Shares (Including problems)

UNIT-IV: COMPANY FINAL ACCOUNTS AND PROFIT PRIOR TO INCORPORATION:

Companies Act, 2013: Structure - General Instructions for preparation of Balance Sheet and
Statement of Profit and Loss - Part-I: Form of Balance Sheet - Part-II: Statement of Profit and
Loss - Preparation of Final Accounts of Companies - Profits Prior to Incorporation -
Accounting treatment (Including problems)

UNIT-V: VALUATION OF GOODWILL AND SHARES:

Valuation of Goodwill: Need - Methods: Average Profits method, Super Profits method
and Capitalization Method -Valuation of Shares: Need - Net Assets method, Yield method
and Fair Value Method. (Including problems)

SUGGESTED READINGS:

1. Principles and Practice of Accounting: R.L. Gupta & V.K. Gupta,Sultan Chand & Sons.
2. Advanced Accountancy: Shukla and Grewal, S.Chand & Co.
3. Advanced Accountancy: R.L.Gupta&Radhaswamy, Sultan Chand & Sons.
4. Advanced Accountancy (Vol-II): S.N.Maheshwari&V.L.Maheswari, Vikas.
5. Advanced Accountancy: Dr. G. Yogeshwaran, Julia Allen - PBP
6. Accountancy–III: Tulasian, Tata McGraw Hill Co.
7. Advanced Accountancy: Arulanandam; Himalaya.
8. Accountancy–III: S.P. Jain & K.L Narang, Kalyani Publishers.
 Kakatiya University, Warangal
Faculty of Commerce & Business Management,.
B.Com. III Semester - Paper DSC 302: BUSINESS STATISTICS -I
Objective: To inculcate analytical and computational ability among the students.

UNIT-I: INTRODUCTION:
Origin and Development of Statistics - Definition - Importance and Scope - Limitations of
Statistics - Distrust of Statistics.
Statistical Investigation: Planning of statistical investigation - Census and Sampling methods -
Collection of primary and secondary data - Statistical errors and approximation -
classification and Tabulation of data - Frequency distribution

UNIT – II: DIAGRAMMATIC AND GRAPHIC PRESENTATION:

Diagrammatic presentation: One Dimensional and Two Dimensional Diagrams - Pictograms -
Cartograms - Graphic presentation: Technique of Construction of Graphs - Graphs of
Frequency Distribution - Graphs of Time Series or Histograms

UNIT-III: MEASURES OF CENTRAL TENDENCY:

Introduction -Significance - Arithmetic Mean - Geometric Mean - Harmonic Mean – Mode -
Median - Quartiles and Percentiles - Simple and Weighted Averages - Uses and Limitations of
different Averages

UNIT-IV: MEASURES OF DISPERSION, SKEWNESS AND KURTOSIS:

Measures of Dispersion: Significance - Characteristics - Absolute and Relative Measures –
Range - Quartile Deviation - Mean Deviation- Standard Deviation - Coefficient of Variation
Measures of Skewness - Karl Pearson‘s Coefficient of Skewness - Bowley‘s Coefficient of
Skewness - Kelly‘s Measure of Skewness - Kurtosis: Mesokurtosis, Platy kurtosis and
Leptokurtosis
UNIT-V: CORRELATION:
Meaning -Types - Correlation and Causation - Methods: Scatter Diagram - Karl Person's
Coefficient of Correlation - Probable Error and Interpretation of Coefficient of Correlation -
Rank Correlation - Concurrent Deviation Method

SUGGESTED READINGS:
1. Statistics for Management: Levin & Rubin, Pearson
2. Fundamentals of Statistics: Gupta S.C, Himalaya
3. Statistics: E. Narayanan Nadar, PHI Learning
4. Business Statstics –I: Dr. Obul Reddy, Dr. D. Shridevi - PBP
5. Business Statistics: Dr. J. K. Thukral, Taxmann Publications
6. Business Statistics: K. Alagar, Tata McGraw Hill
7. Fundamentals of Statistical: S. P Gupta, Sultan Chand
8. Business Statistics: J. K. Sharma, Vikas Publishers
9. Business Statistics: S. L Aggarwal, S. L. Bhardwaj, Kalyani Publications
Faculty of Commerce & Business Management, Kakatiya University, Warangal.

B.Com. III Semester - Paper DSC 303: FINANCIAL INSTITUTIONS & MARKETS
Objective: To familiarize with various Financial Institutions and Markets.
UNIT-I: INDIAN FINANCIAL SYSTEM:
Components - Functions - Flow of Funds Matrix - Financial System and Economic
Development - Recent Developments in Indian Financial System - Weaknesses of Indian
Financial System

UNIT-II: FINANCIAL INSTITUTIONS:

Commercial Banking: Types - Functions - Lending by Commercial Banks - Recent
Developments - Merchant Banking – functions -Venture Capital – objectives - Private Equity -
role in start-ups - Hire purchase and leasing - Non-banking Finance Companies: Types -
Functions
UNIT-III: MONEY MARKET:
Functions of Money Market - Organization of Money Market - Dealers - Money Market
Instruments - RBI - Functions - Role of RBI in Money Market - LAF (Liquidity Adjustment
Facility), MSF (Marginal Standing Facility), Repo, and Reverse Repo.

UNIT-IV: DEBT MARKET:

Evolution of Debt Markets in India - Instruments and Players in Debt Market: Government
Securities - PSU Bonds - Corporate Bonds - Securities Trading Corporation of India - Primary
Dealers in Government Securities - Bonds: Features of Bonds - Types of Bonds - Bond Ratings.
UNIT-V: EQUITY MARKET:
Meaning - Development of Equity Market in India - Primary Market: IPO and FPO - Methods of
IPO - Role of Merchant Bankers in Fixing the Price - Red Herring Prospectus – Sweat Equity -
ESOP - Rights Issue - Secondary Market: Meaning and Functions of Stock Exchanges -
Evolution and Growth of Stock Exchanges - Stock Exchanges in India - Recent Developments
in Indian Stock Exchanges - Stock Market Indices - SEBI: Objectives and Functions
SUGGESTED READINGS:
1) Bhole, L.M., Financial Markets and Institutions. Tata McGraw Hill Publishing Company,
New Delhi, India.
2) Prof. Prashanta Athma, Financial Institutions and Markets: PBP
3) Gordon & Natarajan, Financial Markets and Services. Himalaya Publishing House, New
Delhi, India.
4) Khan and Jain, Financial Services, Tata McGraw Hill, New Delhi, India.
5) Khan, M.Y., Indian Financial System -Theory and Practice. Vikas Publishing House, New
Delhi, India.
Faculty of Commerce & Business Management, Kakatiya University, Warangal.
Paper DSC 303: RELATIONAL DATABASE MANAGEMENT SYSTEMS
(Only for B.Com. (Computer Applications)
Hours Per Week: 7 (3T+4P) Credits: 5
Exam Hours: 1 ½ Marks: 50U+35P+15I
Objective: to acquire basic conceptual background necessary to design and develop simple database
system, Relational database mode, ER model and distributed databases, and to write good queries using a
standard query language called SQL.
UNIT-I: BASIC CONCEPTS: Database Management System - File based system - Advantages ofDBMS
over file based system - Database Approach - Logical DBMS Architecture - Three level architecture of
DBMS or logical DBMS architecture - Need for three level architecture - Physical DBMS Architecture -
Database Administrator (DBA) Functions & Role - Data files indices and Data Dictionary -Types of
Database. Relational and ER Models: Data Models - Relational Model – Domains - Tuple and Relation -
Super keys - Candidate keys - Primary keys and foreign key for the Relations - Relational Constraints -
Domain Constraint - Key Constraint - Integrity Constraint - Update Operations and Dealing with
Constraint Violations - Relational Operations - Entity Relationship (ER) Model – Entities – Attributes –
Relationships - More about Entities and Relationships - Defining Relationship for College Database - E-
R Diagram - Conversion of E-R Diagram to Relational Database.
UNIT-II: DATABASE INTEGRITY AND NORMALISATION: Relational Database Integrity - TheKeys -
Referential Integrity - Entity Integrity - Redundancy and Associated Problems – Single Valued
Dependencies – Normalisation - Rules of Data Normalisation - The First Normal Form -The Second
Normal Form - The Third Normal Form - Boyce Codd Normal Form - Attribute Preservation - Lossless-
join Decomposition - Dependency Preservation. File Organisation : Physical Database Design Issues -
Storage of Database on Hard Disks - File Organisation and Its Types - Heap files (Unordered files) -
Sequential File Organisation - Indexed (Indexed Sequential) File Organisation - Hashed File
Organisation
- Types of Indexes - Index and Tree Structure - Multi-key File Organisation - Need for Multiple
Access Paths - Multi-list File Organisation - Inverted File Organisation.
UNIT-III: STRUCTURES QUERY LANGUAGE (SQL):Meaning–SQL commands – Data Definition
Language - Data Manipulation Language - Data Control Language - Transaction Control Language -
Queries using Order by – Where - Group by - Nested Queries. Joins – Views – Sequences - Indexes and
Synonyms - Table Handling.
UNIT-IV: TRANSACTIONS AND CONCURRENCY MANAGEMENT: Transactions – Concurrent
Transactions - Locking Protocol - Serialisable Schedules - Locks Two Phase Locking (2PL) - Deadlock
and its Prevention - Optimistic Concurrency Control. Database Recovery and Security: Database
Recovery meaning - Kinds of failures - Failure controlling methods - Database errors - Backup &
Recovery Techniques - Security & Integrity - Database Security - Authorization.
UNIT-V: DISTRIBUTED AND CLIENT SERVER DATABASES: Need for Distributed Database Systems -
Structure of Distributed Database - Advantages and Disadvantages of DDBMS - Advantages of Data
Distribution - Disadvantages of Data Distribution - Data Replication - Data Fragmentation. Client
Server Databases: Emergence of Client Server Architecture - Need for Client Server Computing -
Structure of Client Server Systems & its advantages.
ADVANCED TOPICS: Overview: Parallel Database - Multimedia Database - Mobile Database - Web
Database - Multidimensional Database. Data Warehouse - OLTP Vs OLAP - NoSQL Database. LAB:
SQL QUERIES BASED ON VARIOUS COMMANDS.
SUGGESTED READINGS: 1)Database Systems: R.Elmasri& S.B. Navathe, Pearson.; 2)Introduction to
DatabaseManagement System: ISRD Group, McGraw Hill.; 3) Database Management System:
R.Ramakrishnan&J.Gehrke, McGrawHill.; 4) Modern Database Management: J.A.Hoffer,V.Rames&H.Topi,
Pearson.;5) Database System Concepts: Silberschatz,Korth&Sudarshan,McGrawHill.6) Simplified Approach
to DBMS: Parteek Bhaia, Kalyani Publishers.