BANGALORE UNIVERSITY

Mysore Rd, Jnana Bharathi, Bengaluru, Karnataka 560056

DEPARTMENT OF COMMERCE

BUSINESS
ANALYTIC
S SEP
SYLLABUS
(SEMESTER SCHEME)
2024 –2025

Dr. R. SARVAMANGALA
Dean and Chairperson
DEPARTMENT OF COMMERCE
Jnanabharathi Campus,
Bangalore – 560 056.

1
 BOARD OF STUDIES
Proceedings of the BOS meeting for UG-B.com (Regular), B.com (Insurance and Actuarial Science),
B.com (LSCM), B.com (TTM), BBA (General), BBA (Aviation Management), BA (Tourism), BHM,
B.com (Retail operation -AEP) B.com (Logistics operation-AEP), B.com (Banking Financial Service and
Insurance -AEP) and B.com (Business Analytics) programmes as per the SEP structure and online B.com
for the Academic Year 2024-25 held on 2nd, 4th, 5th, 6th ,8th 10th, 11th 12th, 15th 16th, ,18th and 19th July 2024 in
the Department of commerce Jnana Bharathi campus, Bengaluru University, Bengaluru-560056. The board
has reviewed and approved the course matrix for 1st Semester to 6th Semester and syllabus for 1 st and 2nd
semesters of the above-mentioned programmes. The board authorized the Chairman to make the necessary
changes.

BOARD OF STUDIES
Sl. Name& Address Photo Designation Signature
No
01 Dr. R. Sarvamangala
Chairperson & Dean, Department of
Commerce, Jananabharathi Campus Chairperson
Bangalore University, Bengaluru-560056

02 Dr. Gurumuthy K H
Principal, Department of Commerce,
Government First Grade College, Member
Kuduru, Magadi-561101

03 Dr. Mohammed Farooq Pasha

Associate Professor, Department of
Commerce, Government First Grade Member
College,
Kengeri, Bengaluru-560060
04 Dr. Ganesh N K
Associate Professor, Department of
Commerce, Government First Grade Member
College, Ramanagara-562159

2
05 Dr. Ambarish R
Principal, Dharmasagara First Grade
College, Dommasandra, Anekal Taluk, Member
Bengaluru-562125

06 Dr. Tabreez Pasha

Principal & Director, DON BOSCO
Institute of Management Studies and Member
Computer Applications, Kumbalagodu,
Mysore Road, Bengaluru-560074
07 Prof. Shankaracharya
Principal, Department of Commerce, VEIT
College, Jayanagara, Member
Bengaluru-560011

08 Dr. Balaji N P
Associate Professor, Department of
Commerce, Government First Grade Member
College, Bidadi, Ramanagara Dist-562109

09 Dr. K. Sivamurugan
Associate Professor, Department of
Commerce, ST Claret College, Jalahalli, Member
Bengaluru-560013

10 Prof. Ravikiran T N
Principal, Transcend Degree College
Yelachenahalli, Kumaraswamy Layout, Member
Bengaluru, Karnataka 560078

11 Mr. Koushik D R
Assistant Professor
Mangalore Institute of Management and
Co-opted
Science
Member
Ullalu Main Road,Near Bangalore
University Quarters, Jnananjyothinagar, I
Stage, Bengaluru, Karnataka 560056
12 K Divya Murthy
Head of the Department
BBA General and Aviation Co-opted
RR Institute of Management Studies Member
Raja Reddy Layout, Chikkabanavara,
Bangalore-90.

3
 REGULATIONS FOR UNDER GRADUATE B.COM DEGREE (SEP -

SEMESTER SCHEME) 2024 –25

As per the Government Order No. ED 166 UNE 2023, Bangalore, dated 08.05.2024, all
Universities in Karnataka, are required to revise the curriculum of Degree Programs as per the
guidelines of the Karnataka State Higher Education Council and State Education Planning
Commission, constituted by the government, from the academic year 2024-2025. In furtherance of
the said Government order, the Program Structure prepared by the BOS will be applicable to
students admitted to B. Com (Business Analytics) Program, offered by Bengaluru University
affiliated colleges. Therefore, this regulation will be applicable to all students seeking admission
for B.COM (Business Analytics) Programme from the academic year 2024-25. The Board of
Studies resolved to provide the regulation for B. Com (Business Analytics) Undergraduate
Program along with Framework and Syllabus for the various Core Courses and Specific Elective
Courses for each semester.

I. PROGRAM OUTCOMES:

1. To prepare Students to pursue careers in Marketing, Accounting and

Taxation, Auditing, Financial Analysis and Management and allied
disciplines
2. To develop business analysts for organizations, capital markets and
commodity markets and securities market, business, industry, trade and
commerce
3. To develop competent human capital for creative thinking and problem
solving in business sectors and for nation building
4. To create entrepreneurial environment by producing and channeling
innovative, creative and promising young entrepreneurs for the economy
5. To develop business philosophers with a focus on social responsibility and
ecological sustainability.
6. To churn out IT enabled global managers for solving real life business
problems and addressing business development issues with a passion for
quality competency and holistic approach.
7. To inculcate, ingrain and internalize the young minds to become ethical
managers with interdisciplinary knowledge and skills.

4
8. To empower students to take up higher education to become business
scientists, researchers, consultants and teachers, with needed core
competencies.
9. To empower students for pursuing professional courses like Chartered
Accountancy, Cost and Management Accountancy, Company Secretary and
other allied offline and online programs
10. To induce students to take up professions in manufacturing, services
and knowledge sector in tune with the changing business landscape
11. To prepare students to take up competitive examinations such as UPSC,
KPSC and other competitive examination authorities where business
disciplines are earmarked.
12. To imbibe leadership skills both in their chosen professional filed for
achieving personal and professional excellence and thereby create moral
leadership for business and nation development

II. ELIGIBILITY FOR ADMISSION:

Candidates who have completed Two years Pre – University course of

Karnataka State or its equivalent as notified by the Government from
time to time are eligible to seek admission for this programme. The
students of other states and foreign countries are eligible in accordance
with state and central government guidelines from time to time

III. DURATION OF THE PROGRAMME

The programme is for Three (03) years consisting of Six Semesters

altogether. A candidate shall complete his/her degree within six (06)
academic years from the date of his/her admission to the first semester.
A Student who successfully completes Three (03) years of the
programme will be awarded Bachelor’s Degree in Commerce (B.Com.)
by Bangalore University

IV. MEDIUM OF INSTRUCTION

The medium of instruction shall be English. Wherever necessary the

instructions will be in bilingual. However, a candidate is permitted to
write the examination either in English or in Kannada

V. CLASS ROOM STRENGTH OF STUDENTS

There shall be Maximum of 60 students in each section.

VI. ATTENDANCE:

a) For the purpose of calculating attendance, each semester shall be

taken as a Unit.
b) A student shall be considered to have satisfied the requirement of
attendance for the semester, if he/she has attended not less than
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 75% in aggregate of the number of working periods in each of the
subjects.
c) A student who fails to complete the programme in the manner stated
above shall not be permitted to take the University examination.

VII. SKILL DEVELOPMENT / RECORD MAINTENANCE AND

SUBMISSION:

a. In every semester, the student should maintain a Record Book

in which the exercises given under each subject are to be
recorded. This Record has to be submitted to the concerned
faculty for evaluation at least 15 days before the end of each
semester.

b. Every student should also submit the practical record

book/report/presentation on “Business Skill Development’ of
every semester and submitted to the concerned faculty for
evaluation, at least 15 days before the end of each semester.

c. Students should visit organizations in and around vicinity of the

institution or any other place for the purpose of gaining
practical exposure and there after maintain the record to record
the student’s experience of industrial visit and study tour. This
Record has to be submitted to the concerned faculty for
evaluation at least 15 days before the end of each semester

d. Every college is required to establish a dedicated business lab /

computer lab to enable students get practical knowledge of
business activities and also enable online learning

e. The BOE is authorized to make random surprise visits to the

colleges and verify record books and validate the internal
marks awarded.

VIII. TEACHING AND EVALUATION:

To teach B.com programme, the candidate with M. Com, MFA, MIB, MBA
(F&A) MBS graduates with B. Com, B.B.M, BBA & BBS as basic degree
from a recognized university are only eligible to teach and to evaluate
the subjects (except languages & compulsory subjects) Languages
constitution values and environment studies (EVS) subjects shall be
taught by the teachers as recognized by the respective board of
studies.

The subjects like Business Data Analysis, Business quantitative analysis,

corporate communication and computer Accounting-Tally prime and
accounting software programme shall be taught by commerce faculty
6
 only

IX. SCHEME OF EXAMINATION:

a. There shall be a university examination at the end of each semester.

The maximum marks for the university examination in each paper
shall be 80.

b. Of the 20 marks of Internal Assessment,

i. Lab activities /skill-based activities shall be - 5 marks

ii. Tests marks shall be based on 1 Hr duration

of the test - 10 marks

iii. The attendance marks shall be - 5 marks

(20 marks from two tests, which are to be conducted during the semester)

i) For First test of 20 marks (one hour time duration), questions to be

given from the syllabus component (any of the units).

ii) For Second test of 20 marks (one hour time duration), questions
to be given from the skill development component of the
syllabus.

The average of the two tests must be taken as a score for

internal assessments)

c. Minimum 75% of attendance is eligible to take university exam

The marks based on attendance shall be awarded as given below:
 75-80% of total class held during the semester = 1 marks.
 80-85% = 2 marks
 85- 90% = 3 marks.
 90-95% = 4 marks.
 95-100% = 5 marks.
X. APPEARANCE FOR THE EXAMINATION:

a) A candidate shall apply for all the parts in each examination when
he/she appears for the first time. A candidate shall be considered
to have appeared for the examination only if he/she has
submitted the prescribed application for the examination along
with the required fees to the university with minimum of 75%
attendance in each subject

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 b) A candidate who is permitted to seek admission to this degree
program on transfer from any other University shall be eligible to
claim exemption under Part I from the study of the respective
language if he/she has studied and passed the language at the
corresponding level.

c) A candidate who is permitted to seek admission to this degree

program on transfer from any other University shall also be
eligible to claim exemption under Part II from studying and
passing in those subjects which he/she has studied and passed at
the corresponding level.

d) A candidate who is permitted to seek admission to this degree

program on transfer from any other University shall not be eligible
for the award of ranks.

XI. MINIMUM MARKS FOR A PASS:

Candidates who have obtained a minimum of 35% marks in university

examination and an aggregate of 40% marks in each subject shall be
eligible for a pass or exemption in that subject.

XII. CLASSIFICATION OF SUCCESSFUL CANDIDATES:

1. The results of the First to Sixth semester degree examination shall

be declared and classified separately as follows:

a. Distinction: Those who obtain 85% and above of the total

marks of parts I, II & III.

b. First Class: Those who obtain 60% and above of the total
marks of parts I, II & III.

c. Second Class: Those who obtain 50% and above but less than
60% of total marks of parts I, II & III

d. Pass Class: Rest of the successful candidates who secure 40%

and above but less than 50% of marks in part I, II & III.

2. Ranks shall be declared on the basis of the aggregate marks

obtained by the candidates in this degree programme (including
(part I Part II and Part III) as a whole. However, only those candidates
who have cleared each semester university examination in the first
attempt only shall be eligible for award of ranks. The first ten ranks
only shall be notified by the university

3. Eight Point Alpha – Sign Grading Scale:

8
 Grade Point <4 4- 5- 5.5- 6- 7- 8- 9-10
Average <5 <5.5 <6 <7 <8 <9

Alpha-Sign D C B B+ A A+ A+ O
Grade: +

The Grade Point Average (GPA) in a Semester and the Cumulative Grade Point
Average (CGPA) at the end of Six semester shall be computed as follows:
Computation of Grade Point Average (GPA):

The grade points (GP) in a course shall be assigned based on the basis
of actual marks scored in that course as per the table below. They shall
be generally percentages divided by 10. The Grade Point Weights (GPW)
shall then be calculated as the product of the grade points earned in the
courses and the credits for the course. The total GPW for a semester is
obtained by adding the GPW of all the courses of the semester.

For example - 1 (24 Credits)

P P P P P5 P P7 Tota
1 2 3 4 6 l
Paper
s Part-I Part-II Part-
III

Max. marks 100 100 100 100 100 100 50 650

% Marks Obtained 77 73 88 76 64 66 42 486
Grade Points Earned 7.7 7.3 8.8 7.6 6.4 6.6 4.2 -
(G.P.)
Credits for the Course 3 3 4 4 4 4 2 24
(C)
Total GPW = GP x C 23. 21.9 35. 30.4 25. 26.4 8.4 171
1 2 6

Semester Aggregate Marks : 486 / 650 = 74.76%

Classification of Result : First Class

The GPA shall then be computed by dividing the total GPW of all courses of

study by the total credits for the semester,

9
GPA = Total GPW / Total Credits = 171 / 24 = 7.125

Semester Alpha Sign Grade: A+

Example- 2 (26Credits)

Papers P1 P2 P3 P4 P5 P6 P7 Tota
l

Max. marks 100 100 100 100 100 100 50 650

% Marks Obtained 87 83 88 86 84 90 45 567

Grade Points Earned 8.7 8.3 8.8 8.6 8.4 9.0 4. -

(G.P.) 5

Credits for the Paper 4 4 4 4 4 4 2 26

Total GPW = GP x C 43. 33. 35. 34. 25. 27. 9. 207.

5 2 2 4 2 0 0 5

Semester Aggregate Marks : 567 / 650 = 87.23%

Classification of Result : First Class with Distinction

GPA = Total GPW / Total Credits = 207.5/ 25 = 8.3

Semester Alpha Sign Grade: A++

1. Calculation of Cumulative Grade Point Average (CGPA):

The Cumulative Grade Point Average (CGPA) at the end of the Six semester
shall be calculated as the weighted average of the semester GPW. The CGPA
is obtained by dividing the total of GPW of all the six semesters by the total
credits for the program.
Example- I

Semest I II III IV V VI Total

er

Total Marks per Semester 650 650 650 650 650 700 3950
Total Marks Secured 526 526 486 486 567 587 3158
Semester Alpha Sign A A A+ A+ A++ A++ -
Grade
Semester GPA 6.88 6.88 7.125 7.125 8.3 8.3 -
Semester Credits 26 26 24 24 25 25 150
Semester GPW 178.88 178.88 171 171 207.5 207.5 1114.76
Aggregate Percentage of Marks = 3158 / 3950 =79.94 %

Classification of Result: First Class with Distinction

Cumulative Grade Point Average (CGPA)

10
= Total of Semester GPW / Total Credits for the program = 1114.76
/150=7.43

Alpha Sign Grade: A+

These are the sample examples of computing semester grade point averages
and cumulative grade point average and the alpha – sign grades assigned.

XIII. MEDALS AND PRIZES:

No candidates passing through an external examination shall be eligible for

any scholarship, fellowship, medal, prize or any other award.

XIV. TERMS AND CONDITIONS:

a) A candidate is allowed to carry-forward all the previous un-cleared papers

to the subsequent semester/semesters.

b) Such of those candidates who have failed/remained absent for one or more
papers henceforth called as repeaters, shall appear for exam in such
paper/s during the three immediately succeeding examinations. There
shall be no repetition for internal assessment test.

c) The candidate shall take the examination as per the syllabus and the
scheme of examination in force during the subsequent appearances.

d) In the event of any disputes or discrepancies, the aggrieved party

jurisdiction of court is Bangalore

XV. PATTERN OF QUESTION PAPER:

Each question paper shall carry 80 marks and the duration of examination
is 3 hours. The Question paper shall ordinarily consist of three sections, to
develop testing of conceptual skills, understanding skills, comprehension
skills, articulation and application of skills. The question paper setter shall
be asked to prepare Three sets of papers with a maximum of 10%
repetition. The Question Paper will be as per the following Model:

SECTION-A (Conceptual questions)

(07 X 02 = 14
1. a, b ,c, d, e, f, Answer any SEVEN out of TEN questions.
Marks)
g, h, i, j Each question carries 2 Marks
(Analytical questions)
SECTION -B: (03 X 08 = 24
Answer any THREE out of FIVE questions.
2,3,4,5.6 Marks)
Each question carries 8 Marks

11
 (Essay type questions)
SECTION-C: (03 X 14 = 42
Answer any THREE out of Five questions.
7,8,9.10, 11 Marks)
Each question carries 14 Marks
Total 80 Marks
XVI. COURSE MATRIX-See Annexure – 1 for B. Com Degree (Business
Analytics) Course Matrix

12
 Annexure-1
BANGALORE UNIVERSITY B.COM DEGREE (SEP) COURSE MATRIX SEMSETER
B.COM BUSINESS ANALYTICS SEP-2024-25.
Semester 1
Working Marks
Exam
Subject Paper Hrs Uni Credits
(Hrs) IA Total
(L+T+P) Exam
Language – 1 (3+1+0)
Indian Languages / Foreign L-1.1 3 20 80 100 3
Part 1 Languages 4
Languages
Language II : English L-1.2 (3+1+0) = 4 3 20 80 100 3

Financial Accounting Com.BA-1.1 4 3 20 80 100 4

Fundamentals of Business Com.BA-1.2 4

3 20 80 100 4
Part 2 Analytics
Core Papers
Fundamentals of Computers Com.BA-1.3 4 3 20 80 100 4

Corporate Law Com.BA-1.4 4 3 20 80 100 4

Part 3 Environmental Studies (EVS) EVS-1 2 1.30 20 30 50 2

Compulsory
Total Marks and Credits 650 24

Annexure-2
Bangalore University B.Com DEGREE (SEP) COURSE MATRIX SEMSETER
B.Com BUSINESS ANALYTICS SEP-2024-25. Semester 2

Working Marks
Exam
Subject Paper Hrs Uni Credits
(Hrs) IA Total
(L+T+P) Exam
Language – 1
Indian Languages / Foreign L-2.1 3 20 80 100 3
(3+1+0)=4
Part 1
Languages
Languages
Language II : English L-2.2 (3+1+0) = 3 20 80 100 3
4
Advanced Financial Accounting Com.BA-2.1 4 3 20 80 100 4

Business Analytics Techniques Com.BA-2.2 4 3 20 80 100 4

Part 2
Core Papers Advanced Computer Applications Com.BA-2.3 4 3 20 80 100 4

Human Capital Management Com.BA-2.4 4 3 20 80 100 4

Computer Accounting- Job Skill -1 2 1.30 20 30 50 2

Part 3
Tally Prime (CATP) CA TP
Compulsory

Total Marks and Credits 650 24

Name of the Programme: Bachelor of Commerce B. Com (Business Analytics)

Paper: COMBA-1.1
Name of the Course: Financial Accounting
13
 Course Credits No. of Hours Per Week Total No. of Teaching
Hours
4 4 60
PEDAGOGY:
Classrooms Lecture, Group Discussion, Presentations, Case Studies, Simulations, Field
Work, Industrial Visit (where ever is required) etc.,

COURSE OBJECTIVES:
 To equip students with a thorough understanding of accounting principles and
concepts, ensuring they can apply foundational knowledge to analyze and interpret
financial information effectively across different business scenarios.
 To develop essential skills and knowledge required for proficiently handling
specialized accounting tasks such as Limited Liability partnership, fire insurance
claims calculation and documentation, and royalty transactions recording and
reporting.

COURSE OUTCOMES:
Upon successful completion of the course, the students will be able to
CO 1: Understand the fundamental principles and concepts of accounting.
CO 2: Acquire essential skills and knowledge needed for proficiently handling LLP
CO 3: Accurately record, manage, and report royalty transactions, ensuring compliance
with contractual agreements and financial regulations
Co 4 Acquire skill and knowledge for conversion of single-entry system of book in to double
entry system of account
CO 5: Accurately calculate and document fire insurance claims, ensuring compliance with
policy terms and facilitating efficient claim settlement.

SYLLABUS
MODULE 1: INTRODUCTION TO ACCOUNTING 10 Hrs
Introduction – Meaning and Definition of Accounting – Objectives of Accounting –
Accounting Principles – Accounting Concepts and Accounting Conventions – Accounting
Process – Journal – Ledger – Trial Balance – Adjusting entries, debit notes, credit notes.
Accounting equation- Explain with simple Illustration.
MODULE 2: Accounting for Limited Liability Partnership 14 Hrs
Introduction – Meaning of LLP – Features of LLP – Merits and Demerits of LLP – Difference
between LLP and Company – Differences between LLP and Partnership firm – Partners in
LLP (Minimum no of partners, Designated partners, Eligibility) - Conversion from firm to LLP
– Conversion from Private Co to LLP – Conversion from unlisted public company to LLP –Key
aspects of LLP ACT 2008 Books of Accounts: Format and contents of Balance Sheet –
Format and contents of Profit and Loss A/c –Simple Problems
MODULE 3: ROYALTY ACCOUNTS 12 Hrs
Introduction - Meaning - Definition - Differences between Rent and Royalty - Types of
Royalty - Terms used in Royalty – Lessor – Lessee – Short Workings – Irrecoverable Short
Workings - Recoupment of Short Workings - Methods of Recoupment of Short Workings –
Preparation of Royalty Analysis Table (Excluding Government Subsidy) - Journal Entries and
Ledger Accounts in the books of Lessee only – i) With Minimum Rent Account ii) Without
Minimum Rent Account under fixed and Floating recoupment methods.
Note: Problems including Strikes and Lockouts, but excluding sub-lease.
MODULE 4: Conversion of Single Entry into Double Entry 12 Hrs
Introduction - Meaning - Features - Merits - Demerits - Types of Single-Entry System -
Differences between Single Entry System and Double Entry System - Need and Methods of
Conversion of Single Entry into Double Entry – Illustrations on Conversion of Single Entry
into Double Entry (Income statement and Balance Sheet in (Vertical Format).
MODULE 5: FIRE INSURANCE CLAIM
14
12 Hrs
Introduction - Meaning of Fire Insurance Claim - Features and Principles of Fire Insurance.
Concept of Loss of Stock - Loss of Profit and Average Clause. Steps in calculation of Fire
Insurance Claim – Illustrations on Computation of Claim for loss of stock (including Over
valuation and Under Valuation of Stock, Abnormal Items) and application of Average
Clause).
SKILL DEVELOPMENT ACTIVITIES
1. Identify and elaborate any two case studies that illustrate the application of
different accounting principles, concepts, and conventions in real-world scenarios.
2. Choose a LLP firm in your locality that currently maintain its financial records
3. Choose a small business or organization that currently maintains its financial
records using a single-entry system conduct the necessary conversions by seeking
their permission.
4. Discuss the Royalty Agreement and Terms of any two companies
5. Prepare a comprehensive fire insurance claim report based on a simulated fire
incident.
6. Any other activities, which are relevant to the course.
REFERENCE BOOKS:
 ICAI Study Materials on Principles & Practice of Accounting, Accounting and
Advanced Accounting.
 SP Iyengar (2005), Advanced Accounting, Sultan Chand & Sons, Vol. 1
 Charles T. Horngren and Donna Philbrick, (2013) Introduction to Financial
Accounting, Pearson Education, 11th Edition.
 J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs,
New Delhi, 32nd Edition.
 S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing
House, New Delhi, 6th Edition.
 B.S. Raman (2008), Financial Accounting Vol. I & II, United Publishers & Distributors
 Compendium of Statements and Standards of Accounting. The Institute of
Chartered Accountants of India, New Delhi. Note: Latest edition of textbooks and
reference Books may be uses

15
 Name of the Programme: Bachelor of Commerce B. Com (Business
Analytics)
Paper: COMBA-1.2
Name Of the Course: FUNDAMENTALS OF BUSINESS ANALYTICS
Total No. of Teaching
Course Credits No. of Hours per Week
Hours
4 Credits 4 Hrs 60 Hrs
Pedagogy: Classrooms lecture, Case studies, Tutorial classes, Group discussion,
Seminar & Fieldwork etc.,
Course Outcomes: On successful completion of the course, the
students’ will be able to
Understand the role of business analytics
Understand the concept of data, data processing and data management
Understand programming algorithms
Learning concepts of OLTP an OLAP
Syllabus: Hours
Module No. 1: INTRODUCTION TO BUSINESS ANALYTICS 12
Definition and Scope of Business analytics. Importance of data-driven decision
making. Overview of analytics tools and techniques. Ethical considerations in
business analytics.
Module No. 2: DATA MANAGEMENT AND DATA 10
PREPROCESSING
Data collection methods and sources, Data cleaning and data quality assurance,
Data integration and transformation techniques, Data governance and security.
Module No. 3: DESCRIPTIVE ANALYTICS 12
Exploratory Data Analysis (EDA): Statistical summaries, distributions,
correlations. Data Visualization: Charts, graphs, dashboards. Key Performance
Indicators (KPIs) and metrics. Reporting techniques and best practices.
Module No. 4: PROGRAMMING ALGORITHMS 12
Algorithm: Meaning, Functions of Algorithm, Advantages, Disadvantages.
Flowchart: Meaning, Definition, Advantages, Disadvantages, Symbols used in
Flowchart Designs, Rules for Creating Flowchart, Uses of Flowcharts in Computer
Programming/Algorithms, Types of Flowcharts, Illustrations. Pseudo Code:
Meaning, Need for Pseudo Code, Difference between Algorithm, Pseudo Code and
Program, Advantages, Disadvantages, Illustrations.
Module No. 5: OLTP and OLAP 14
Introduction to OLTP and OLAP – OLTP – OLAP – Different OLAP Architectures –
OLTP and OLAP – Data models for OLTP and OLAP – Role of OLAP Tools in BI
Architecture. Business Intelligence – Business Intelligence defined – Evolution of
BI and Role of DSS, EIS, MIS an d Digital Dashboards – Need for BI – BI value
chain – Introduction to Business Analytics. BI Definitions and Concepts – BI
16
Component Framework – Need for BI – BI Users – Business Intelligence
applications – BI roles and responsibilities
SKILL DEVELOPMENT
 Any relevant skill development activities as per course content
BOOKS FOR REFERENCE
Madhu S, Swapna HR – Business Analytics, Himalaya Publication House, 2023
Edition
Madhu S, Swapna HR – Business Analytics - I, Himalaya Publication House, 2024
Edition
Haydn Thomas – Demonoid – Business Analysis Fundamentals – Pearson
Education – 2015 Revised Edition
Business Analytics, 2ed: The Science of Data-Driven Decision Making by U.
Dinesh Kumar

17
 Name of the Programme: Bachelor of Commerce B. Com (Business
Analytics)
Paper: COMBA-1.3
NAME OF THE COURSE: FUNDAMENTALS OF COMPUTERS
Total No. of Teaching
Course Credits No. of Hours per Week
Hours
4 Credits 4 Hrs 60 Hrs
Pedagogy: Classrooms lecture, Case studies, Tutorial classes, Group
discussion, Seminar & Fieldwork etc.,
Course Outcomes: On successful completion of the course, the
students’ will be able to
Learning to use a computer.
Proficiency in Microsoft Word, PowerPoint, Publisher.
Understanding Basic Networking Concepts and Internet
Syllabus: Hours
Module No. 1: FUNDAMENTALS OF COMPUTERS 12
Hardware, Software, User Input devices, Output devices, CPU, Block diagram of
a computer, Memory and its types, Microcontroller and Microprocessor, cores,
Types of Software, Operating System, Types of User interface, Functions of
Operating System.
Module No. 2: PROFICIENCY IN MS WORD 16
Understand the basic interface and functionalities of MS Word.
Introduction to the Word interface: Ribbon, tabs, groups, and commands,
creating a new document, Saving, opening, and closing documents,
Understanding file formats: DOCX, PDF, etc.
Module No. 3: MS POWERPOINT 12
Introduction to PowerPoint, Basic Slide Creation and Formatting, Using
Templates and Theme, Inserting and Formatting Visual Elements, Working with
Charts and Tables, Adding Multimedia Elements, Applying Animations and
Transitions, Finalizing and Delivering Presentations, Advanced Features and
Tips, Project and Presentation.
Module No. 4: MASTERING MICROSOFT PUBLISHER 10
Introduction to Microsoft Publisher, Working with Templates, Designing Layouts,
Adding and Formatting Text, Working with Images, Drawing and Using Shapes,
Tables and Charts, Using Color and Effects, Advanced Design Techniques,
Review and Proofing.
Module No. 5: INTRODUCTION TO THE INTERNET 10
Introduction to the Internet, Internet Architecture and Infrastructure, Internet
Protocols and Standards, Types of Networks (LAN, MAN, WAN), Network
Topologies, Web Technologies, Internet Applications and Services.
SKILL DEVELOPMENT
 Prepare a chart showing different part of a computer with suitable
description
 Create an Invitation using word art.
 Create a PPT presentation about the latest application of Computer science.
 Draw the plan for implementing LAN in your Organisation.
BOOKS FOR REFERENCE

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"The Microsoft Office 365 Bible" by James Holler

Name of the Programme: Bachelor of Commerce B. Com (Business

Analytics)
Paper: COMBA-1.4
Name of the Course: Corporate Law

Total No. of Teaching

Course Credits No. of Hours per Week
Hours
4 Credits 4 Hrs 60 Hrs
Pedagogy: Classrooms lecture, Case studies, Tutorial classes, Group
discussion, Seminar & Fieldwork etc.,
Course Outcomes: On successful completion of the course, the
students’ will be able to
a. To provide insight about the complete company’s Act to the students
which would help them in understanding various types of organisations
under the law.
b. This helps in understanding the formation of a company with all the
required rules and regulations.
c. Throws light on the various positions in any company, the duties and
responsibilities of those positions, which would motivate the students in
understanding the roles of various positions.
d. The concept is to provide complete detail about various activities and
decision-making concept in companies in the present scenario.
e. To understand the various concepts of raising capital and managing the
same.
Syllabus: Hours
Module No. 1: INTRODUCTION TO COMPANY 14
Meaning and Definition – Features –, High Lights of Companies Act 2013 –Kinds
of Companies (Concept, Definition and Features) – 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, Listed
Company, Dormant company. Body Corporate & Corporate Body,
Module No. 2: FORMATION OF A COMPANY 12
Steps in formation of a Company, Promotion Stage, Meaning of Promoter,
Position of Promoter & Functions of Promoter, Incorporation Stage – Meaning,
Contents, Forms of Memorandum of Association & Articles of Association and its
alteration, Distinction between Memorandum of Association and Articles of
Association, Certificate of Incorporation, Subscription Stage – Meaning &
contents of Prospectus, Misstatement in prospectus and its consequences.
Module No. 3: COMPANY ADMINISTRATION 12
Director (Concept and Definition), Director Identification Number [DIN],
Appointment and Qualification, Position, Rights, Duties, Power, Resignation,
Liabilities, Removal and Resignation of Director, Key Managerial Personnel
(Definition, Appointment and Qualifications) – Managing Director, Whole time
Directors, Resident Director, Independent Director, Women director, the
Companies Secretary, Chief Executive Officer, Chief Operational Officer, Chief
Financial Officer.

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Module No. 4: CORPORATE MEETINGS 12
Corporate Meetings - Shareholder and Board meeting, Types of Meetings –
Annual General Meeting Extraordinary General meeting, Meeting of BOD and
other meetings (Section 118), Requisite of Valid Meeting- Notice, Agenda,
Chairman, Quorum, Proxy, Resolutions, Minutes, Postal Ballot, E- voting, Video
Conferencing.
Module No. 5: SHARE CAPITAL AND DEBENTURES &BONDS 10
Types and Definition of Shares, issue of share -book building- offer, Allotment of
shares -prorate basis, SOP, Buyback, Sweat Equity, Bonus, Right, Capital
Reduction, Share Certificate, Demat System, Transfer and Transmission,
Redemption of Preference Shares, Rules regarding Dividend and distribution of
dividend.
Debenture –Definition, Types, Rules Regarding Issue of Debenture,
Bonds- issues of bonds, types of bonds- concepts only
SKILL DEVELOPMENT
 Constitute a Private limited company in accordance with the provision of
Company’s Act.
 Prepare the AOA & MOA for the company so constituted by you as first
activity.
 List out the roles and responsibilities handled by any Senior manager in any
corporate company by meeting them in person.
 Create a agenda for an AGM and prepare the minutes of the meeting as per
the norms of company’s act.
 Collect at least 2 prospectus of any company which is issuing shares.
BOOKS FOR REFERENCE
1. Company Law – Avtar Singh
2. Taxmann's Company Law – The most amended, updated & simplistic
textbook to interpret, explain & illustrate the provisions of the Companies
Act along with the latest landmark Case Laws, etc. [2024]
3. A text book of Company Law.
4. Taxmann’s LLP law manual
5. Company Law (A diagrammatic and Tabular Presentation) by CA. Ashish K
Agrawal.
6. Lecture on Company Law (Companies Act 2013) by Dr.Rega Surya Rao.

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 Name of the Programme: Bachelor of Commerce B. Com (Business
Analytics)
Paper: COMBA-2.1
Name of the Course: Advanced Financial
Accounting
Course No. of Hours Total No. of Teaching
Per Week Hours
Credits
4 4 6
0
PEDAGOGY: Classrooms Lecture, Group Discussion, Presentations,
Case Studies, Simulations, Field Work, Industrial Visit (where ever
is required) etc.,
COURSE OBJECTIVES:
 To enhance the student’s ability to accurately recognize
revenue, account for reversals, and adhere to accounting
standards.
 To develop essential skills and knowledge required for
proficiently handling specialized accounting tasks such as joint
venture accounting, branch accounts preparation and
reconciliation and Departmental accounts
COURSE OUTCOMES:
Upon successful completion of the course, the students will
be able to
CO 1: Proficiently apply diverse methods to record and
reconcile consignment transactions.
Co 2: Acquire essential skills and knowledge needed for
proficiently handling joint venture accounting in various business
contexts.
CO 3: Master the preparation and consolidation of departmental
accounts to enhance organizational financial analysis and
decision-making
CO 4: Prepare and reconcile branch accounts to accurately reflect the
financial performance and position of a company's individual branches
CO 5: Demonstrate proficiency in applying revenue recognition
principles to transactions involving the sale of goods for approval
or return
SYLLABUS
MODULE 1: CONSIGNMENT ACCOUNTS 12 Hrs
Introduction - Meaning of Consignment - Consignment Vs Sales –
Consignor and his responsibilities – Consignee and his responsibilities
- Types Commission – Ordinary Commission, Del-credere Commission
and over-riding commission - Illustration on commission – Calculation
of consignment stock value under cost price and invoice price-
Accounting for Consignment Transactions & Events – (Include
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Treatment of Normal & Abnormal Loss, Cost Price and Invoice
Price). Illustration in the books of Consignor only.
MODULE 2: JOINT VENTURE 8 Hrs
ACCOUNT
Introduction - Meaning, Definitions and Features of Joint Venture –
Differences between Joint Venture and Partnership - Accounting
for Joint Ventures – Illustration on Preparation of Joint Venture A/c,
Joint Bank A/c and Co-Venturer’s A/c.
MODULE 3: DEPARTMENTAL 12
ACCOUNTS Hrs
Introduction - Meaning - Advantages – Disadvantages - Method of
Departmental Accounting - Basis of allocation of common
expenditure among various departments - Types of Departments
and Inter-Department Transfers at Cost price and Invoice price –
Illustrations on Preparation of Departmental Trading and Profit
and Loss Account including inter departmental transfers at Cost
Price only (Vertical Format)
MODULE 4: BRANCH ACCOUNTS 12 Hrs
Introduction – Meaning – Objectives – Types of Branches – Meaning
and features of Branches - Dependent Branches – Independent
Branches – Foreign Branches – Methods of Maintaining books of
Accounts by Head office – Meaning & Feature of Debtor system, Stock
& Debtor System, Wholesale Branch System and Final Account
system – Supply of Goods at Cost Price & Invoice Price – Illustrations
on preparation of Dependent BranchA/c in the books of Head Office
under Debtor system only.
MODULE 5: ACCOUNTING FOR SALE OF GOODS FOR APPROVAL
OR RETURN-
10 Hrs
Introduction - Meaning – Sale of goods for approval or Returned –
Relevance and common Industries for Sale of goods for approval or
Return - Revenue recognition principles - conditions for revenue
recognition.
Accounting Treatment: Initial Recognition (recording the shipment) -
Revenue Recognition (on goods approval) - Reversing entries (Goods
returned) – Illustrations
SKILL DEVELOPMENT ACTIVITIES
1. Identify any one consignment business and describe the roles
and responsibilities executed by consignor and consignee.
2. Create a detailed joint venture agreement for a business
collaboration
3. Identify a real-life company that uses departmental accounting
and investigate its application.
4. Identify any two MNC’s and figure out the methods of branch
accounts maintained by them.
5. List out industries (e.g., fashion retail, electronics) where sales
on approval or return are common and describe case study of
any one industry.
6. Any other activities, which are relevant to the course.
REFERENCE BOOKS:
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  ICAI Study Materials on Principles & Practice of Accounting,
Accounting and Advanced Accounting.
 SP Iyengar (2005), Advanced Accounting, Sultan Chand & Sons,
Vol. 1.
 Robert N Anthony, David Hawkins, Kenneth A. Merchant, (2017)
Accounting: Text and Cases, McGraw-Hill Education, 13th
Edition.
 Charles T. Horngren and Donna Philbrick, (2013) Introduction to
Financial Accounting, Pearson Education, 11th Edition.
 J.R. Monga, Financial Accounting: Concepts and Applications.
Mayur Paper Backs, New Delhi, 32nd Edition.
 S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting.
Vikas Publishing House, New Delhi, 6th Edition.
 B.S. Raman (2008), Financial Accounting Vol. I & II, United
Publishers & Distributors ● Compendium of Statements and
Standards of Accounting. The Institute of Chartered
Accountants of India, New Delhi. Note: Latest edition of
textbooks and reference Books may be used

Name of the Programme: Bachelor of Commerce B. Com (Business

Analytics)
Paper: COMBA-2.2
NAME OF THE COURSE: BUSINESS ANALYTICS TECHNIQUES
Course credits No. Of hours per Total no. Of
week teaching hours
4 Credits 4 60
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Lab,
field work etc.,
Course Outcomes:
To enable the students to understand and describe the main concepts of data
visualization.
To learn basic programming with R
To enable the students with best practices of data visualization using Tableau and
how to apply them to solve analytics problems
Overall understanding of Predictive, Prescriptive, Big Data Analytics
SYLLABUS Hours
Module No. 1: PREDICTIVE ANALYTICS 14
Regression Analysis: Linear, logistic regression. Time Series Analysis:
Forecasting methods (e.g. exponential smoothing). Machine Learning Basics:
Supervised learning (classification, regression), unsupervised learning (clustering,
association rule mining). Model evaluation and validation techniques.
Module No. 2: PRESCRIPTIVE ANALYTICS 10
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Optimization Techniques: Linear programming, integer programming. Simulation
Modeling: Monte Carlo simulations, discrete-event simulations. Decision Analysis:
Decision trees, Bayesian networks. Decision Support Systems (DSS) and their
applications.
Module No 3: BIG DATA ANALYTICS 6
Characteristics and challenges of big data. Technologies and platforms for big
data processing (e.g., Hadoop, Spark). Data warehousing and data lakes. Real-
time analytics and streaming data processing.
Module No 4: SUMMARIZING BUSINESS DATA 14
What is R, R Environment, Why R is used. The popularity of R in industry, how to
install R, R packages, Vectors in R, Data types in R, Data structures in R. Functions
in R Programming, One Variable and Two Variables Statistics, Basics Functions in
R, User-defined Functions in R Programming Language, Single Input Single Output,
Multiple Input Multiple Output, Inline Functions in R Programming Language,
Functions to Summarize Variables- Select, Filter, Mutate & Arrange, Summarize
function in R, Group by function in R, Concept of Pipes Operator in R
Module No 5: INTRODUCTION TO TABLEAU 16
The Advantages of a modern Analytics platform, Types of Tableau, The Tableau
application suite, Installing Tableau Desktop, Data Preparation, the sample
dataset, The Tableau workspace, working with measures and dimensions, Working
with marks, Saving, Opening and sharing workbooks. Setting up a data connector,
selecting data tables, Data cleaning and formatting, Joins and Unions, data
extracts and Live Connections, Editing the model‘s Meta data, Data Types, Adding
hierarchies, Calculated Fields and table calculations and Data Collection, Checklist
for increasing performance. Chart types, Ready, Set, Show Me, Bar charts,
Legends, Sorting, Totals, Sub Totals, Data Spotlighting, Sets, Groups, Bins Filters
And Hierarchies Line Charts, Highlight Tables, Heat Maps, Sankey charts, Bullet
Charts, Cumulative sums with waterfall charts, Market Basket Analysis and Pareto
Analysis
SKILL DEVELOPMENT ACTIVITY
Any relevant skill development activities as per course content
BOOKS FOR REFERENCE
Madhu S, Swapna HR – Business Analytics, Himalaya Publication House, 2023
Edition
Madhu S, Swapna HR – Business Analytics - I, Himalaya Publication House, 2024
Edition
Haydn Thomas – Demonoid – Business Analysis Fundamentals – Pearson
Education – 2015 Revised Edition
Business Analytics, 2ed: The Science of Data-Driven Decision Making by U. Dinesh
Kumar
Ryan Sleeper ,Practical Tableau: 100 Tips, Tutorials, and Strategies from a
Tableau Zen Master 1st Edition, OREILLY publication
2. Daniel G. Murray, Tableau Your Data!: Fast and Easy Visual Analysis with
Tableau Software 2nd Edition, WILEY publication
3. Joshua N. Milligan, Learning Tableau: Tools for Business Intelligence, data prep,
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and visual analytics, 3rd Edition, Packt publication

25
 Name of the Programme: Bachelor of Commerce B. Com (Business
Analytics)
Paper: COMBA-2.3
NAME OF THE COURSE: ADVANCED COMPUTER APPLICATIONS
Course credits No. Of hours per Total no. Of
week teaching hours
4 Credits 4 56
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Lab, etc.
Course Outcomes:
To Learning the basics of Excel
To impart the knowledge of excel in data presentation and financial and
statistical analysis.
To Develop Excel spreadsheets that meet critical elements of style so that the
worksheet is readable, change-tolerant and correct.
To understand concepts of e-commerce, IoT and Cloud Computing
To Understanding how to create a simple webpage and website
SYLLABUS: Hours
Module No. 1: PROFICIENCY IN MS - EXCEL 16
Introduction to spreadsheet software, Excel interface, Data analysis tools including:
Goal Seek, Scenario Manager, Solver, Data Table, Data Sorting, Data Subtotals.
Introduction to formulas: PV, NPV, IRR, PMT, IPMT, NPER, RATE, Creating
Balance Sheet, Investment Calculations, Depreciation calculations. Creating charts
and Graphics. Chart the data, Creating Sparkline Graphics, Using Insert Tab
utilities. Analyzing Data: Random Number Generation, Validation of data,
reduction data, reliability of the data and rotation, Histogram, Descriptive Statistics,
Rank and Pearson Correlation, Covariance, Regression, t-test, Z test, F-Test and
Anova.
Module No. 2: CONCEPTS OF E-COMMERCE 12
E-Commerce and Online Business, Social Media and Online Communities, The
Internet of Things (IoT), Future Trends and Emerging Technologies, The Internet
and Society
Module No 3: CLOUD COMPUTING 10
Introduction to Cloud Computing, Components of a Computing Cloud,
Differentiating Types of Clouds: Public, Private, Hybrid, Delivering Services from the
Cloud, Evaluating Barriers to Cloud Computing and Technical Considerations
Module No 4: WEB TECHNOLOGIES 12
Definition of HTML, Tag of HTML, Attributes of HTML, Types of Lists, Creating Simple
Webpages, Links.
Module No 5: ETHIC AND LEGAL ISSUES IN IT 6
IT Ethics, Legal Issues, IT Acts and regulations, Data Privacy, Cybersecurity and
Privacy, Virus: Malware, Ransomware. Example for Anti-Virus Software, Anti-Virus
software
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SKILL DEVELOPMENT
Any relevant skill development activities as per course content
BOOKS FOR REFERENCE
1. Madhu S, Swapna HR – Advanced Computer Applications, Himalaya
Publication House, 2024 Edition
2. Excel 2016 Bible by John Walkenbach
3. Database System Concept by Henry F Korth
4. Problem – Solving Cases in Microsoft Access and Excel – Ellen F Monk, Joseph
A Brady & Gerard S Cook – Cengage Learning.
5. Charts and Graphs Microsoft Excel 2013 – Bill Felen – Pearson Publication.

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 Name of the Program: Bachelor of Commerce (B. Com)
Course Code: COMBA- 2.4
Name of the Course: Human Capital Management
Course Credits No. of Hours per Week Total No. of Teaching
Hours
4 4 60
PEDAGOGY:
Classrooms Lecture, Group Discussion, Presentations, Case Studies, Simulations,
Field Work, Industrial Visit (where ever is required) etc.,
COURSE OBJECTIVES:
 To provide a comprehensive understanding of human resources as a vital
form of capital in the modern corporate era, encompassing the recruitment
process, performance evaluation, and ethical practices within organizations.
 To equip students with knowledge about the latest trends in Human Capital
Management, enabling them to analyse changes in the job market and
prepare accordingly.
COURSE OUTCOMES:
On successful completion of the course, the students’ will be able to
CO1: Provides an outlook of the importance of Human resource as concept
of capital in the modern corporate era.
CO2: Provides complete insight about the recruitment process in any
organization.
CO3: give an insight about the concept of evaluation of any employee
based on his performance.
CO4: The latest trends in the Human Resource Management which would
help students to analyses the changes in job market and get ready
accordingly.
CO5: Provide the ethical value of jobs and ethical practices in the organization.
SYLLABUS
MODULE 1: PERSPECTIVES IN HUMAN CAPITAL MANAGEMENT 12 Hrs

Evolution of human resource management & Context of Human Capital

Management – The importance of the human factor as capital in the present era –
Challenges in sourcing right candidates -Role of human resource manager –
Inclusive growth and affirmative action, Human resource policies – Human resource
accounting and audit.
MODULE 2: JOB ANALYSIS: RECRUITMENT, SELECTION, TRAINING &
DEVELOPMENT 16 Hrs
Dynamics of Employee-Management relationship, Talent Management, Talent
Acquisition, Job Analysis: Job Description vs. Job Specification, Methods of Collecting Job
Analysis Information; Role of Recruitment and Selection, Recruitment Policy,
External and Internal Sources of Recruiting - Merits and Demerits, Selection Process
and Types of Interview – Orientation and induction-Training and Development; the
Steps in Training Process; Career and Succession Planning: Career Stages, Career
Development, Career Management Succession Planning; Case Discussion on
Succession Planning
MODULE 3: PERFORMANCE EVALUATION AND CONTROL PROCESS 14Hrs
Nature and Methods of performance evaluation – Feedback – Industry practices.

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Promotion, Demotion, Transfer and Separation – Implication of job change. The
control process – Importance – Methods – Requirement of effective control
systems grievances – Causes – Implications – Redressal methods.
Outsourcing and its HR Dimensions; Human Resource Planning and Downsizing:
Voluntary Redundancy and Ways of Downsizing, Importance of Bench Marking
MODULE 4: EMERGING TRENDS IN CORPORATE STRUCTURE 10 Hrs
Emerging Trends in Corporate Structure, Strategy and Culture - Impact of
Technology on Organizational design - Mechanistic Vs Adoptive Structures -
Formal and Informal Organisation. Comparative Management Styles and
approaches – World Management Vs Japanese Management Practices,
International Human Capital Management – Role of technology in human
resource Management
MODULE 5: ETHICS IN CAPITAL RESOURCE MANAGEMENT. 08
Hrs
Ethics in HRM- Unfair employee benefits and compensation Plans, Discriminatory
practices based on gender, race, disability, age and other aspects. Unfair
recruitment practices, Wrong communications in groups, Unethical accounting of
salary and perquisites, Conflict of interest in the organization
SKILL DEVELOPMENT
 Create a job profile and draft the steps to be followed in recruiting a suitable
person for that job so created by you.
 Create a succession plan for the position of CEO/CFO of a company.
 Develop a concept of Mock interview in your organization to plan for the steps in
recruiting. Prepare a clear chart showing all the steps of recruitment.
 Design the roles and responsibilities of a HR manager
 Visit any company and identify the best ethical practices followed by them, prepare
a report and submit.
BOOKS FOR REFERENCE
1. Dr. K Aswathappa -Human resource Management Tata Mcgraw Hills
2. Shashi K Gupta and Rosy Joshi Human Resource Management
3. Managing Human Resources by Wayne F Cascio
4. Subba Rao Human resource management-HPH
5. K Ramachandra and et.,al. Human Resource Management HPH
6. Rekha and Vibha Human Resource management VB

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 Name of the Programme: Bachelor of Commerce B.B.A (Regular)
Paper: Job Skill -1 CA TP
Name of the Course: Computer Accounting-Tally Prime (CATP)
Course Credits No. of Hours Per Total No. of Teaching
Week Hours
2 2 30
PEDAGOGY:
Classrooms Lecture, Group Discussion, Presentations, Case Studies,
Simulations, Field Work, Industrial Visit (where ever is required) etc.,
COURSE OBJECTIVES:
The Subject Computer Accounting- tally prime typically aims to introduce students
to the fundamentals of computerized accounting skills with practical business
applications, focusing on how accounting information is recorded in Tally prime.
COURSE OUTCOMES:
Upon successful completion of the course, the students will be able to
CO:1 Familiarizing with the user interface, menu options, and navigation within
Tally Prime.
CO:2 Setting up new company profiles, configuring financial years, and managing
multiple company data within Tally Prime.
CO:3 Entering various types of transactions such as sales, purchases, receipts,
payments, journal entries, etc., accurately into Tally Prime
CO:4 Managing stock items, recording stock transactions (inward and outward),
handling stock transfers, and maintaining stock records.
CO:5 Understanding how to configure and manage GST (Goods and Services Tax)
compliance within Tally Prime for businesses operating in regions where GST
is applicable.
SYLLABUS
Module 1: Fundamentals of Tally Prime 4
Hrs
Introduction to Tally Prime - Downloading & Installation of Tally Prime -
Company Creation - Getting Started with Tally Prime o Shut a Company -
Select a Company o Alter Company Details - Company Features and
Configurations
Module 2: Masters and Transactions in Tally Prime
14 Hrs
Chart of Accounts -Ledger Creation -Group Creation - Deletion of Ledgers
and Group -Creating Inventory Masters- Creation of Stock Group -Creation of
Units of Measure -Creation of Stock Item - Creation of Godown -Stock
Category- Introduction to Vouchers in Tally Prime - Components of Voucher
Entry Screen - Accounting Voucher - Basic Vouchers: Receipt, Payment,
Contra, Sales, Purchase, Journal, - Credit Note, &Debit Note - Voucher
Alteration & Deletion - Non-Accounting Vouchers - Voucher Type - Double &
Single Mode Voucher Entry Inventory Vouchers - Basic Voucher: Stock
Transfer, Manufacturing, Physical Stock Voucher - Accounts Voucher with
Inventory Transactions -Invoice & Voucher Entry Mode - Inventory Linked
Accounts Ledger
Module 3: TDS and GST in Tally Prime 12
Hrs
TDS – Enable TDS in Tally Prime – Recording TDS Transactions in Tally
Prime, Accounting for Expenses and deducting – Reversal of with TDS in

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Tally Prime – TDS at Lower Rate and Zero Rate in Tally Prime – TDS
Deduction for Interest Payable – TDS on Advance Payment in Tally Prime.
Goods and Services Tax (GST) - Introduction to GST& its Terminology - Tax
Rate Structure & Setup in Tally Prime - Invoicing in GST (Goods & Services) -
Input Credit Mechanism, GST Adjustment -Return Filing using Tally Prime -
E-Way Bill in GST
SKILL DEVELOPMENT- Lab Activities
1. Create a company with imaginary figures
2. Create ledgers under Capital/ assets/liability/income and expenses/
Bank
3. Generate different types of vouchers
4. Record TDS Transaction
5. Generate E-Way Bill
6. Any other activities, which are relevant to the course.
BOOKS FOR REFERENCE:
1. Learn Tally Prime With GST Book by Gaurav Agrawal
2. Tally Prime (Including GST) course By ACCA Amarjit Kaur
3. Learn Tally Prime with All New Features 4/E By Rajesh Chheda
4. Mastering Tally PRIME: Training, Certification & Job Paperback – by
Asok K Nadhani
5. Tally Essentials from Tally Solutions

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