DAVANGERE UNIVERSITY

Scheme of Teaching & Evaluation and

Curriculum to be Introduced from the Academic
Year 2021-22

Based
On
NATIONAL EDUCATION POLICY-2020

for
Four Year Undergraduate Program

Bachelor of Commerce (B.Com.)

A. Scheme of Teaching & Evaluation

B. Curriculum of Courses
 A. Scheme of Teaching & Evaluation for B.Com. (Basic/Hons.)

Semester I
Teaching
Sl. Categoryof Hoursper
Course Title of the Course SEE CIE Total Credits
No. Courses Week
Code Marks
(L + T + P)
1 Lang.1.1 Language - I AECC 3+1+0 60 40 100 3
2 Lang.1.2 Language – II AECC 3+1+0 60 40 100 3
3 B.Com.1.1 Financial Accounting DSC 3+0+2 60 40 100 4
Management Principles
4 B.Com.1.2 DSC 4+0+0 60 40 100 4
and Applications
5 B.Com.1.3 Principles of Marketing DSC 4+0+0 60 40 100 4
6 B.Com.1.4 Digital Fluency SEC-SB 1+0+2 - 100 100 2
Within the Faculty: *
1. Business
Organisation
7 B.Com.1.5 Across the Faculty** OEC 3+0+0 60 40 100 3
2. Accounting for
Everyone
3. Financial Literacy
Sub –Total (A) 360 340 700 23

Note:

* Within the Faculty: The Course 1 is meant for BBA Students and shall
be taught by Commerce Teachers

** Across the Faculty: The Courses (2 & 3) are meant for Other Department / Discipline
Students and shall be taught by Commerce Teachers
 Semester II
Teaching
Sl. Course Categoryof Hoursper Total
Code Title of the Course Courses Week SEE CIE Marks Credits
No.
(L + T + P)

8 Lang.2.1 Language - I AECC 3+1+0 60 40 100 3

9 Lang.2.2 Language – II AECC 3+1+0 60 40 100 3

Advanced Financial
10 B.Com.2.1 DSC 3+0+2 60 40 100 4
Accounting
11 B.Com.2.2 Business Mathematics DSC 3+0+2 60 40 100 4
12 B.Com.2.3 Law & Practice of Banking DSC 4+0+0 60 40 100 4
Health Wellness/
13 B.Com.2.4 Social & Emotional SEC-VB 1+0+2 - 100 100 2
Learning
14 B.Com.2.5 Environmental Studies AECC 2+0+0 60 40 100 2
Within the Faculty:
1. Retail Management
Across the Faculty:
15 B.Com.2.6 2. Financial OEC 3+0+0 60 40 100 3
Environment
3. Investing in Stock
Markets
Sub –Total (B) 420 380 800 25

EXIT OPTION WITH CERTIFICATION – with ability to solve well defined problems.

Note:

* Within the Faculty: The Course 1 is meant for BBA Students and shall
be taught by Commerce Teachers

** Across the Faculty: The Courses (2 & 3) are meant for Other Department / Discipline Students
and shall be taught by Commerce Teachers
 Semester III
Teaching
Sl. Course Categoryof Hours per Total
Code Title of the Course Courses SEE CIE Marks Credits
No. Week
(L + T + P)

16 Lang.1.1 Language - I AECC 3+1+0 60 40 100 3

17 Lang.1.2 Language – II AECC 3+1+0 60 40 100 3

18 B.Com.3.1 Corporate Accounting DSC 3+0+2 60 40 100 4

19 B.Com.3.2 Business Statistics DSC 3+0+2 60 40 100 4
20 B.Com.3.3 Cost Accounting DSC 3+0+2 60 40 100 4
21 B.Com.3.4 Artificial Intelligence SEC 1+0+2 60 40 100 2
1. Advertising Skills
22 B.Com.3.5 OEC 3+0+0 60 40 100 3
2. Entrepreneurial skills
Sub –Total (C) 420 280 700 23

Semester IV
Teaching
Sl. Course Categoryof Hours per Total
Code Title of the Course Courses SEE CIE Marks Credits
No. Week
(L + T + P)

23 Lang.1.1 Language - I AECC 3+1+0 60 40 100 3

24 Lang.1.2 Language – II AECC 3+1+0 60 40 100 3

Advanced Corporate
25 B.Com.4.1 DSC 3+0+2 60 40 100 4
Accounting
Costing Methods &
26 B.Com.4.2 DSC 3+0+2 60 40 100 4
Techniques
Business Regulatory
27 B.Com.4.3 DSC 4+0+0 60 40 100 4
Framework
28 B.Com.4.4 Constitution of India AECC 2+0+0 60 40 100 2
Sports/NCC/NSS/others
29 B.Com.4.5 SEC-VB 1+0+2 - 100 100 2
(if any)
1. Business Ethics
30 B.Com.4.6 OEC 3+0+0 60 40 100 3
2. Corporate Governance
Sub –Total (D) 420 380 800 25

EXIT OPTION WITH DIPLOMA – Ability to solve broadly defined problems.

 Semester V
Teaching
Sl. Course Categoryof Hours per Total
Title of the Course Courses Week SEE CIE Marks Credits
No. Code
(L + T + P)
31 B.Com.5.1 Financial Management DSC 3+0+2 60 40 100 4
Income Tax Law and
32 B.Com.5.2 DSC 3+0+2 60 40 100 4
Practice-I
33 B.Com.5.3 Auditing and Assurance DSC 4+0+0 60 40 100 4
B.Com.5.4 One Course from the
34 DSE - 1 3+1+0 60 40 100 3
Elective Selected Elective Group
B.Com.5.6
35 GST- Law & Practice Vocational - 1 2+0+2 60 40 100 3
Elective
Cyber Security/Ethics &
36 B.Com.5.7 SEC - VB 1+0+2 60 40 100 2
Self Awareness
Sub –Total (E) 360 240 600 20

Semester VI
Teaching
Sl. Course Categoryof Hours per Total
Title of the Course Courses Week SEE CIE Marks Credits
No. Code
(L + T + P)
37 B.Com.6.1 Management Accounting DSC 3+0+2 60 40 100 4
Income Tax Law and
38 B.Com.6.2 DSC 3+0+2 60 40 100 4
Practice-II
B.Com.6.3
39 DSE – 2 3+1+0 60 40 100 3
Elective
B.Com.6.4 Three courses from the
40 DSE – 3 3+1+0 60 40 100 3
Elective Selected Elective Group
B.Com.6.5
41 DSE – 4 3+1+0 60 40 100 3
Elective
Basics of Spread Sheet
Modelling OR Report on
42 B.Com.6.6 Study of Startups and Vocational-2 2+0+2 60 40 100 3
Innovative Business
Ideas
Professional
43 B.Com.6.7 SEC - SB 2+0+0 60 40 100 2
Communication
Sub –Total (F) 420 280 700 22
Grand Total - Degree 2400 1900 4300 138

EXIT OPTION WITH BACHELOR DEGREE -Ability to solve complex problems

that are ill-structured requiring multi-disciplinary skills to solve them.

5
 Semester VII
Teaching
Sl. Course Categoryof Hours per Total
Title of the Course Courses Week SEE CIE Marks Credits
N o. Code
(L + T + P)
44 B.Com.7.1 International Business DSC 4+0+0 60 40 100 4
45 B.Com.7.2 Advanced Business Statistics DSC 3+0+2 60 40 100 4
Advanced Financial
46 B.Com.7.3 DSC 3+0+2 60 40 100 4
Management
One Course from the
47 B.Com.7.4 DSE - 5 3+1+0 60 40 100 3
Selected Elective Group
48 B.Com.7.5 ERP Applications Vocational-3 2+0+2 60 40 100 3
49 B.Com.7.6 Research Methodology - 2+0+2 60 40 100 3
Sub –Total (G) 360 240 600 21

Semester VIII
Teaching
Sl. Course Category of Hours per Total Credit
Title of the Course Week SEE CIE
No. Code Courses Marks s
(L + T + P)
50 B.Com.8.1 Financial Reporting-IND.AS DSC 3+0+2 60 40 100 4
Strategic Financial
51 B.Com.8.2 DSC 4+0+0 60 40 100 4
Management
Business Analytics OR
52 B.Com.8.3 Data Analysis & Decision DSC 3+0+2 60 40 100 4
Sciences
53 B.Com.8.4 Managing Digital Platforms Vocational-4 2+0+2 60 40 100 3
Research Projects/Internship -
- 120 80 200 6
with Viva – voce
OR
54 B.Com.8.5 Two Courses from the DSE-6 3+1+0 60* 40* 100* 3*
Selected Elective Group
8.5 (A) & 8.5 (B) DSE-7 3+1+0 60* 40* 100* 3*

Sub –Total (H) 360 240 600 21

Grand Total – Honors 3120 2380 5500 180

* Students who do not opt Research Project / Internship shall take two elective courses such as 8.5 (A) & 8.5 (B).

BACHELOR DEGREE WITH HONORS – Experience of workplace problem solving inthe form of
internship or research experience preparing for higher education or entrepreneurship
experience.

Notes:
 One Hour of Lecture is equal to 1 Credit.
 One Hour of Tutorial is equal to 1 Credit (Except Languages).
 Two Hours of Practical is equal to 1 Credit

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Acronyms Expanded:
 AECC : Ability Enhancement Compulsory Course
 DSC © : Discipline Specific Core (Course)
 SEC-SB/VB : Skill Enhancement Course-Skill Based/Value Based
 OEC : Open Elective Course
 DSE : Discipline Specific Elective
 SEE : Semester End Examination
 CIE : Continuous Internal Evaluation
 L+T+P : Lecture + Tutorial + Practical(s)
Note: Practical Classes may be conducted in the Business Lab or in Computer Lab or in Class room
depending on the requirement. One batch of students should not exceed half (i.e., 50 or less than 50 students)
of the number of students in each class/section. 2 Hours of Practical Class is equal to 1 Hour of Teaching,
however, whenever it is conducted for the entire class (i.e., more than 50 students) 2 Hours of Practical Class
is equal to 2 Hours of Teaching.

ELECTIVE GROUPS AND COURSES:

Discipline Specific Electives – V Semester
Sl. Banking & Human
No
Accounting Finance Marketing IT
Insurance Resources
1 Financial Indian Human
Ind. AS and Retail Financial
Markets & Banking Resources
IFRS Management Analytics
Intermediaries System Development

Discipline Specific Electives – VI Semester

1 e-Business & Investment Banking Customer Cultural HR
Accounting Management Innovations & Relationship Diversity at Analytics
Technology Marketing Work Place
2 Accounting for Global Principles & Digital New Age Marketing
Services Sector Financial Practice of Marketing Leadership Analytics
System & Insurance Skills
Practices
3 Accounting for Risk Insurance Law Consumer Labour Laws & ICT
Government Management and Behavior & Practice Application
and Local Regulations Marketing in Business
Bodies Research

Discipline Specific Electives – VII Semester

1 Forensic Corporate Banking Logistics & Strategic HRM DBMS &
Accounting Structuring Products & Supply Chain SQL
Services Management

Discipline Specific Electives – VIII Semester

1 Innovations in Corporate e-Banking E- International Web & Social
Accounting Valuation Commerce HRM Intelligence
2 Accounting Analysis of Insurance Services Employee Artificial
Information Financial Planning & Marketing Welfare & Social Intelligence &
System Statements Management Security Machine
Learning in
Business
NOTE: Student shall continue with the same elective group in V and VI semesters, however,
he/she may change the elective group in VII semester, but shall continue in the same group in VIII
semester.
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A. Curriculum of Courses
1.1 Financial Accounting

1.2 Management Principles & Applications

1.3 Principles of Marketing

1.4 Digital Fluency –Curriculum as suggested by KSHEC

1.5 Within the Faculty:

 Innovation Management
Across the Faculty:
 Accounting for Everyone
 Financial Literacy

8
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 1.1
Name of the Course: Financial Accounting
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field
work etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
a) Understand the theoretical framework of accounting as well accounting standards.
b) Demonstrate the preparation of financial statement of manufacturing and non-
manufacturing entities of sole proprietors.
c) Exercise the accounting treatments for consignment transactions & events in the
books of consignor and consignee.
d) Understand the accounting treatment for royalty transactions & articulate the
Royalty agreements.
e) Outline the emerging trends in the field of accounting.
Syllabus: Hours
Module No. 1: Theoretical Framework of Accounting 12
Introduction-Meaning and Scope of Accounting- Accounting Terminologies- Uses and
Users of Accounting information-Accounting Process-Basis of Accounting: Cash and
Accrual basis-Branches of Accounting-Accounting Principles-Concepts and Conventions-
Accounting Standards-Indian Accounting Standards (IND AS).
Module No. 2: Financial Statements of Sole Proprietors 12
Introduction-Meaning of Sole Proprietor-Financial Statements of Non-Manufacturing
Entities: Trading Account-Income Statement/Profit & Loss Account-Balance Sheet;
Financial Statements of Manufacturing Entities: Manufacturing Account-Trading Account-
Profit & Loss accountant- Balance Sheet.
Module No. 3: Consignment Accounts 12
Introduction-Meaning of Consignment-Consignment vs Sales-Pro-forma Invoice-Accounts
Sales-Types Commission-Accounting for Consignment Transactions & Events in the books
of Consignor and Consignee - Treatment of Normal & Abnormal Loss. -Valuation of
Closing Stock-Goods sent at Cost Price and Invoice Price.
Module No. 4: Royalty Accounts 14
Introduction-Meaning-Types of Royalty-Technical Terms: Lessee, Lessor, Minimum Rent –
Short Workings –Recoupment of Short Working–Accounting Treatment in the books of
Lessee and lessor – Journal Entries and Ledger Accounts including minimum rent account.
Module No. 5: Emerging Trends in Accounting 10
Digital Transformation of Accounting-Big Data Analytics in Accounting-Cloud Computing
in accounting- Accounting with drones- Forensic Accounting- Accounting for Planet--
Creative Accounting-Outsourced Accounting- Predictive Accounting (Theory Only).

Skill Developments Activities:

1. Collect Annual Reports of sole proprietors and identify accounting concepts and
conventions followed in the preparation of the annual reports.
2. Collect Annual Reports of sole proprietors and identify the different components.
3. Preparation of Pro-form invoice and accounts sales with imaginary figures.
4. Collect Royalty Agreements and draft dummy royalty agreements with imaginary
figures.
9
 5. Identify latest innovations and developments in the field of accounting.
6. Any other activities, which are relevant to the course.

Text Books:
1. ICAI Study Materials on Principles & Practice of Accounting, Accounting and
Advanced Accounting.
2. SP Iyengar (2005), Advanced Accounting, Sultan Chand & Sons, Vol. 1.
3. Robert N Anthony, David Hawkins, Kenneth A. Merchant, (2017) Accounting: Text
and Cases, McGraw-Hill Education, 13th Edition.
4. Charles T. Horngren and Donna Philbrick, (2013) Introduction to Financial
Accounting, Pearson Education, 11th Edition.
5. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs,
New Delhi, 32nd Edition.
6. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing
House, New Delhi, 6th Edition.
7. B.S. Raman (2008), Financial Accounting Vol. I & II, United Publishers &
Distributors
8. Compendium of Statements and Standards of Accounting. The Institute of
Chartered Accountants of India, New Delhi.
Note: Latest edition of text books may be used.

10
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 1.2
Name of the Course: Management Principles and Applications
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,

Course Outcomes: On successful completion of the course, the Students will be able to
a) Understand and identify the different theories of organisations, which are relevant
in the present context.
b) Design and demonstrate the strategic plan for the attainment of organisational
goals.
c) Differentiate the different types of authority and chose the best one in the present
context.
d) Compare and chose the different types of motivation factors and leadership styles.
e) Choose the best controlling techniques for better productivity of an organisation.
Syllabus: Hours
Module No. 1: Introduction to Management 10
Introduction-Meaning and importance of Management-Managerial Functions- Essence of
Manger ship-Evolution of the Management thoughts: Classical organizational theories-
Neo-Classical theories-Modern organizational theories.
Module No. 2: Planning 12
Introduction-Meaning-Nature-Purpose-Types of plans-Planning process; Strategic
planning: Concept-Process-Importance and Limitations; Environmental Analysis and
diagnosis: Meaning-importance and Techniques (SWOT/TOWS/WOTS-UP-BCG Matrix-
Competitor Analysis); Decision-making-Concept-Importance-Committee and Group
decision making Process.
Module No. 3: Organizing 12
Introduction-Meaning-Concept and Process of Organizing – An overview-Span of
management-Different types of authority (line, staff and functional)-Decentralization-
Delegation of authority; Formal and Informal Structure-Principles of Organizing; Network
Organisation Structure.
Module No. 4: Staffing and Leading 14
Introduction-Staffing: Concept of Staffing-Staffing Process; Motivation: Concept-
Importance-extrinsic and intrinsic motivation-Major Motivation theories: Maslow’s Need-
Hierarchy Theory-Hertzberg’s Two-factor Theory-Vroom’s Expectation Theory;
Leadership: Concept- Importance-Major theories of Leadership (Likert’s scale theory,
Blake and Mouten’s Managerial Grid theory, House’s Path Goal theory, Fred Fielder’s
situational Leadership), Transactional leadership, Transformational Leadership,
Transforming Leadership; Communication: Concept-purpose-process-Oral and written
communication-Formal and informal communication networks-Barriers to
communication-Overcoming barriers to communication.
Module No. 5: Controlling and Coordination 12
Control: Concept-Process-Limitations-Principles of Effective Control-Major Techniques of
control– Ratio Analysis, ROI, Budgetary Control, EVA, PERT/CPM, Emerging issues in
Management; Coordination: Meaning-Nature-Importance-Principles of Coordination.

11
Skill Development Activities:
1. Collect the photographs and bio-data of any three leading contributors of
management thoughts.
2. Visit any business organisation and collect the information on types of planning
adopted by them.
3. Visit any business organisation and collect different types of authority followed and
also the draw the organizational structure.
4. Analyse the leadership styles of any select five companies of different sectors.
5. Visit any manufacturing firm and identify the controlling system followed.
Any other activities, which are relevant to the course.
Text Books:
1. Harold Koontz and Heinz Weihrich (2017), Essentials of Management: An
International and Leadership Perspective, McGraw Hill Education, 10th Edition.
2. Stephen P Robbins and Madhushree Nanda Agrawal (2009), Fundamentals of
Management: Essential Concepts and Applications, Pearson Education, 6th Edition.
3. James H. Donnelly, (1990) Fundamentals of Management, Pearson Education, 7th
Edition.
4. B.P. Singh and A.K.Singh (2002), Essentials of Management, Excel Books
5. P C Tripathi & P N Reddy (2005), Principles of Management, TMH Publications, 3 rd
Edition.
6. Koontz Harold (2004), Essentials of Management, Tata McGraw Hill.
Note: Latest edition of text books may be used.

12
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 1.3
Name of the Course: Principles of Marketing
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,

Course Outcomes: On successful completion of the course, the Students will be able to
a) Understand the basic concepts of marketing and asses the marketing environment.
b) Analyse the consumer behaviour in the present scenario and marketing
segmentation.
c) Discover the new product development & identify the factors affecting the price of a
product in the present context.
d) Judge the impact of promotional techniques on the customers & importance of
channels of distribution.
e) Outline the recent developments in the field of marketing.
Syllabus: Hours
Module No. 1: Introduction to Marketing 14
Introduction-Nature-Scope-Importance of Marketing; Concepts & Approaches of
Marketing: Need-Want-Demand-Customer Value-Customer Creation; Evolution of
marketing; Selling vs Marketing; Marketing Environment: Concept-importance-Micro and
Macro Environment. Marketing Management-Meaning-importance.
Module No. 2: Consumer Behaviour & Market segmentation 13
Consumer Behaviour: Nature and Importance-Consumer buying decision process; Factors
influencing consumer buying behaviour; Market segmentation: Concept, importance and
bases; Target market selection-Positioning concept-Importance and bases; Product
differentiation vs. market segmentation. Marketing Mix: Product-Price-Place & Promotion.
Module No. 3: Product and Pricing 12
Product: Concept and importance-Product classifications-Concept of product mix;
Branding-packaging and labelling; Product-Support Services; Product life-cycle; New
Product Development Process; Consumer adoption process. Pricing: Significance. Factors
affecting price of a product. Pricing policies and strategies.
Module No. 4: Promotion and Distribution 13
Promotion: Nature and importance of promotion; Communication process; Types of
promotion: advertising, personal selling, public relations & sales promotion, and their
distinctive characteristics; Promotion mix and factors affecting promotion mix decisions.
Distribution Channels and Physical Distribution: Channels of distribution - meaning and
importance; Types of distribution channels; Functions of middle man; Factors affecting
choice of distribution channel; Wholesaling and retailing; Types of Retailers; e-retailing,
Physical Distribution.
Module No. 5: Recent Developments in Marketing 08
Social Marketing, online marketing, direct marketing, services marketing, green marketing,
Rural marketing; Consumerism, Search Engine Marketing-Mobile Marketing- Marketing
Analytics-Social Media Marketing-Email Marketing-Live Video Streaming Marketing-
Network Marketing, any other recent developments in Marketing.

13
Skill Development Activities:
1. Analyse the marketing environment of your locality and identify need, wants &
purchasing power of customers.
2. Collect consumer behaviour towards home appliances in your locality.
3. Visit any organisation and collect the information towards pricing of the products.
4. Visit any wholesalers/Retailers; collect the role of them in marketing.
5. Identify the recent developments in the field of marketing.
6. Any other activities, which are relevant to the course.

Reference Materials:
1. Philip Kotler (2015), Principles of Marketing. 13th edition. Pearson Education.
2. Saxena Rajan, (2017) Marketing Management, Tata McGraw-Hill Publishing
Company Ltd., New Delhi. Fifth Edition.
3. Kumar Arun & MeenakshiN (2016), Marketing Management, Vikas Publishing
House Pvt. Ltd., New Delhi. Third Edition
4. Panda Tapan (2008), Marketing Management, Excel books, New Delhi, Second
Edition.
5. Michael, J. Etzel, Bruce J. Walker, William J Stanton and Ajay Pandit. Marketing:
Concepts and Cases. (Special Indian Edition)., McGraw Hill Education
6. William D. Perreault, and McCarthy, E. Jerome., Basic Marketing. Pearson
Education.
7. Majaro, Simon. The Essence of Marketing. Pearson Education, New Delhi.
8. Iacobucci and Kapoor, Marketing Management: A South Asian Perspective.
Cengage Learning.
9. Chhabra, T.N., and S. K. Grover. Marketing Management. Fourth Edition.
Note: Latest edition of text books may be used.

14
15
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 1.6-1 (Open Elective Course)
Name of the Course: Business Organization
Course Credits No. of Hours per Week Total No. of Teaching Hours
3 Credits 3 Hrs 45 Hrs
Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar, Case studies & field
work etc.,
Course Outcomes: On successful completion of the course, the Students will demonstrate:
a) An understanding of the nature, objectives and social responsibilities of business
b) An ability to describe the different forms of organizations
c) An understanding of the basic concepts of management
d) An understanding of functions of management.
e) An understanding of different types of business combinations
Syllabus: Hours
Module No. 1: INTRODUCTION TO BUSINESS 10
Business: Meaning, Nature, Scope and Social responsibility of Business, Objectives, Essentials
of successful business; Functional areas of business. Concept of Business Organisation.
Module No. 2: FORMS OF BUSINESS ORGANIZATION: 12
Sole proprietorship: Definitions, Features, Merits and Demerits.
Partnership: Definitions, partnership deed, Features, Merits andDemerits.
Joint Stock Company: Definitions, Features, Merits and Demerits.
Co-operatives: Definitions, Features, Merits and Demerits.

Module No. 3: PUBLIC ENTERPRISES 08

Departmental Undertaking: Definitions, Features, Merits and Demerits.
Public Corporations: Definitions, Features, Merits and Demerits.
Government Companies: Definitions, Features, Merits and Demerits
Module No. 4: BUSINESS COMBINATIONS 08
Meaning Definitions, Causes, Types, Forms, merits and demerits of
Business Combinations, Recent Trends in Business Combinations.

Module No 5: MANAGEMENT OF ORGANIZATIONS 07

Management- Meaning, Definitions, Difference between Management
and Administration, Levels of Management, Objectives of Management,
Functions of management- planning, organizing,staffing, directing,
coordinating, controlling, Principles of Management.

Skill Developments Activities:

1. Preparation of partnership deed
2. Draw a business tree
3. Make a list of 10 PSUs
4. Prepare a list of different types of business combinations

Text Books:
1. C B. Guptha - Business Organisation and Management, Sultan Chand & Sons.
2. Dr. S. C. Saxena - Business Administration & Management, Sahitya Bhawan.
16
 Name of the Program: Bachelor of Commerce (B.Com)
Course Code: B.Com. 1.5-2 (Open Elective Course)
Name of the Course: Accounting for Everyone
Course Credits No. of Hours per Week Total No. of Teaching Hours
3 Credits 3 Hrs 45 Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,

Course Outcomes: On successful completion of the course, the Students will be able to
a) Analyse various terms used in accounting;
b) Make accounting entries and prepare cash book and other accounts necessary while
running a business;
c) Prepare accounting equation of various business transactions;
d) Analyse information from company's annual report;
e) Comprehend the management reports of the company.
Syllabus: Hours
Module No. 1: Introduction to Accounting 11
Meaning, Importance and Need, Its objectives and relevance to business establishments
and other organizations, and individuals. Accounting information: meaning, users and
utilities, sources of accounting information. Some Basic Terms –Transaction, Account,
Asset, Liability, Capital, Expenditure & Expense, Income, Revenue, Gain, Profit, Surplus,
Loss, Deficit. Debit, Credit, Accounting Year, Financial Year.
Module No. 2: Transactions and Recording of Transactions 08
Features of recordable transactions and events, Basis of recording – vouchers and another
basis. Recording of transactions: Personal account, Real Account and Nominal Account;
Rules for Debit and Credit; Double Entry System, journalizing transactions; Preparation of
Ledger, Cash Book including bank transactions. (Simple Problems)
Module No. 3: Preparation of Financial Statements 10
Fundamental Accounting Equation; Concept of revenue and Capital; Preparation of
financial statements. (Simple problems)
Module No. 4: Company Accounts 08
Explanation of certain terms – Public Limited Company, Private Limited Company, Share,
Share Capital, Shareholder, Board of Directors, Stock Exchange, Listed Company, Share
Price, Sensex - BSE, NSE; Annual report, etc. Contents and disclosures in Annual Report,
Company Balance Sheet and Statement of Profit and Loss. Content Analysis based on
annual report including textual analysis.
Module 5: Management Reports 08
Reports on Management Review and Governance; Report of Board of Directors -
Management discussion analysis- Annual Report on CSR – Business responsibility report –
Corporate governance report – Secretarial audit report.
Skill Development Activities:
1. Download annual reports of business Organisations from the websites and go
through the contents of the annual report and present the salient features of the
annual report using some ratios and content analysis including textual analysis.
2. Prepare accounting equation by collecting necessary data from medium sized firm.
3. Prepare financial statements collecting necessary data from small business firms.
4. Collect the management reports of any large scale organisation and analyse the
same.
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 5. Any other activities, which are relevant to the course.
Text Books:
1. Hatfield, L. (2019). Accounting Basics. Amazon Digital Services LLC.
2. Horngren, C. T., Sundem, G. L., Elliott, J. A., & Philbrick, D. (2013). Introduction to
Financial Accounting. London: Pearson Education.
3. Siddiqui, S. A. (2008). Book Keeping & Accountancy. New Delhi: Laxmi Publications
Pvt. Ltd.
4. Sehgal, D. (2014). Financial Accounting. New Delhi: Vikas Publishing House Pvt.
Ltd.
5. Tulsian, P. C. (2007). Financial Accounting. New Delhi: Tata McGraw Hill
Publishing Co. Ltd.
6. Mukharji, A., & Hanif, M. (2015). Financial Accounting. New Delhi: Tata McGraw
Hill Publishing Co. Ltd.
7. Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K. (2018). Financial
Accounting. New Delhi: Vikas Publishing House Pvt. Ltd.
8. Khan, M.Y. and Jain, P.K. Management Accounting. McGraw Hill Education.
9. Arora, M.N. Management Accounting, Vikas Publishing House, New Delhi
Note: Latest edition of text books may be used.

18
 Name of the Program: Bachelor of Commerce (B.Com)
Course Code: B.Com. 1.5-3 (Open Elective Course)
Name of the Course: Financial Literacy
Course Credits No. of Hours per Week Total No. of Teaching Hours
3 Credits 3 Hrs 45 Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,

Course Outcomes: On successful completion of the course, the Students will be able to
a) Describe the importance of financial literacy and list out the institutions providing
financial services;
b) Prepare financial plan and budget and manage personal finances;
c) Open, avail, and manage/operate services offered by banks;
d) Open, avail, and manage/operate services offered by post offices;
e) Plan for life insurance and property insurance & select instrument for investment in
shares.
Syllabus: Hours
Module No. 1: Introduction 10
Meaning, importance and scope of financial literacy; Prerequisites of Financial Literacy –
level of education, numerical and communication ability; Various financial institutions –
Banks, Insurance companies, Post Offices; Mobile App based services. Need of availing of
financial services from banks, insurance companies and postal services.
Module No. 2: Financial Planning and Budgeting 07
Concept of economic wants and means for satisfying these needs; Balancing between
economic wants and resources; Meaning, importance and need for financial planning;
Personal Budget, Family Budget, Business Budget and National Budget; Procedure for
financial planning and preparing budget; Budget surplus and Budget deficit, avenues for
savings from surplus, sources for meeting deficit.
Module No. 3: Banking Services 10
Types of banks; Banking products and services – Various services offered by banks; Types
of bank deposit accounts – Savings Bank Account, Term Deposit, Current Account,
Recurring Deposit, PPF, NSC etc.; Formalities to open various types of bank accounts, PAN
Card, Address proof, KYC norm; Various types of loans – short term, medium term, long
term, micro finance, agricultural etc. and related interest rates offered by various
nationalized banks and post office; Cashless banking, e-banking, Check Counterfeit
Currency; CIBIL, ATM, Debit and Credit Card, and APP based Payment system; Banking
complaints and Ombudsman.
Module No. 4: Financial Services from Post Office 08
Post office Savings Schemes: Savings Bank, Recurring Deposit, Term Deposit, Monthly
Income Scheme, Kishan Vikas Patra, NSC, PPF, Senior Citizen Savings Scheme (SCSS),
Sukanya Samriddhi Yojana/ Account (SSY/SSA); India Post Payments Bank (IPPB).
Money Transfer: Money Order, E-Money order. Instant Money Order, collaboration with
the Western Union Financial Services; MO Videsh, International Money Transfer Service,
Electronic Clearance Services (ECS), Money gram International Money Transfer, Indian
Postal Order (IPO).
Module 5: Protection and Investment Related Financial Services 10
Insurance Services: Life Insurance Policies: Life Insurance, Term Life Insurance,
Endowment Policies, Pension Policies, ULIP, Health Insurance and its Plans, Comparison
of policies offered by various life insurance companies. Property Insurance: Policies offered
19
by various general insurance companies. Post office life Insurance Schemes: Postal Life
Insurance and Rural Postal Life Insurance (PLI/RPLI). Housing Loans: Institutions
providing housing loans, Loans under Pradhanmantri Awas Yojana – Rural and Urban.
Investment avenues in Equity and Debt Instruments: Portfolio Management: Meaning
and importance; Share Market and Debt Market, Sensex and its significance; Investment in
Shares – selection procedure for investment in shares; Risk element; Investment
Management - Services from brokers and Institutions, and self-management; Mutual Fund.
Skill Development Activities:
1. Visit banks, post offices, and insurance companies to collect information and
required documents related to the services offered by these institutions and to know
the procedure of availing of these services.
2. Fill up the forms to open accounts and to avail loans and shall attach photocopies of
necessary documents.
3. Prepare personal and family budget for one/six/ twelve month on imaginary
figures.
4. Try to open Demat account and trade for small amount and submit the report on
procedure on opening of Demat account and factors considered for trading.
5. Any other activities, which are relevant to the course.
Text Books:
1. Avadhani, V. A. (2019). Investment Management. Mumbai: Himalaya Publishing
House Pvt. Ltd.
2. Chandra, P. (2012). Investment Game: How to Win. New Delhi: Tata McGraw Hill
Education.
3. Kothari, R. (2010). Financial Services in India-Concept and Application. New Delhi:
Sage Publications India Pvt. Ltd.
4. Milling, B. E. (2003). The Basics of Finance: Financial Tools for Non-Financial
Managers. Indiana: universe Company.
5. Mittra, S., Rai, S. K., Sahu, A. P., & Starn, H. J. (2015). Financial Planning. New Delhi:
Sage Publications India Pvt. Ltd.
6. Zokaityte, A. (2017). Financial Literacy Education. London: Palgrave Macmillan.
Note: Latest edition of text books may be used.

20
A. Curriculum

2.1 Advanced Financial Accounting

2.2 Business Mathematics
2.3 Law & Practice of Banking
2.4 Health Wellness / Social & Emotional Learning–
Curriculum as suggested by KSHEC
2.5 Environmental Studies - Curriculum as suggested by
DUD
2.6 Within the Faculty
 Life Skills
Across the Faculty
 Financial Environment
 Investing in Stock Markets

21
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 2.1
Name of the Course: Advanced Financial Accounting
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Pedagogy: Classrooms lecture, Case studies, Tutorial classes, Group discussion, Seminar
& field work etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
a) Understand & compute the amount of claims for loss of stock & loss of Profit.
b) Learn various methods of accounting for hire purchase transactions.
c) Deal with the inter-departmental transfers and their accounting treatment.
d) Demonstrate various accounting treatments for dependent & independent branches.
e) Prepare financial statements from incomplete records.
Syllabus: Hours
Module No. 1: Insurance Claims for Loss of Stock & Loss of
10
Profit
Introduction-Meaning of fire-computation of Claim for loss of stock- Computations of
Claim for loss of Profit-Average Clause.
Module No. 2: Hire Purchase Accounting 12
Introduction-Meaning of hire purchase-difference between hire purchase and instalment-
Nature-features-terms used-Ascertainment of Interest-Accounting for hire purchase
transactions-Repossession.
Module No. 3: Departmental Accounts 12
Introduction-meaning-advantages and disadvantages-methods of departmental
accounting-basis of allocation of common expenditure among different departments-types
of departments-inter department transfer and its treatment
Module No. 4: Accounting for Branches 14
Introduction-difference between branch accounts and departmental accounts-types of
branches-Accounting for dependent & independent branches; Foreign branches: Accounts
for foreign branches-Techniques for foreign currency translation. (Theory only).
Module No. 5: Conversion of Single Entry into Double Entry 12
Introduction - Meaning-Limitations of Single Entry System-Difference between Single
entry and Double entry system - Problems on Conversion of Single Entry into Double
Entry.
Skill Developments Activities:
1. Identify the procedure & documentations involved in the insurance claims.
2. Collect hire purchase agreements and draft dummy hire purchase agreements with
imaginary figures.
3. Identify the common expenditures of an organisation among various departments.
4. Collect the procedure and documentations involved in the establishment of various
branches.
5. Visit any sole proprietor firm and identify the steps involved in the conversion of
single entry into double entry system.
6. Any other activities, which are relevant to the course.

Text Books:
1. ICAI Study Materials on Principles & Practice of Accounting, Accounting and
22
 Advanced Accounting.
2. SP Iyengar (2005), Advanced Accounting, Sultan Chand & Sons, Vol. 1.
3. Robert N Anthony, David Hawkins, Kenneth A. Merchant, (2017) Accounting: Text
and Cases, McGraw-Hill Education, 13th Edition.
4. Charles T. Horngren and Donna Philbrick, (2013) Introduction to Financial
Accounting, Pearson Education, 11th Edition.
5. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs,
New Delhi, 32nd Edition.
6. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing
House, New Delhi, 6th Edition.
7. B.S. Raman (2008), Financial Accounting Vol. I & II, United Publishers &
Distributors
8. Compendium of Statements and Standards of Accounting. The Institute of
Chartered Accountants of India, New Delhi.
Note: Latest edition of text books may be used.

23
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 2.2
Name of the Course: Business Mathematics
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Pedagogy: Classrooms lecture, Case studies, Tutorial classes, Group discussion, Seminar
& field work etc.,
Course Outcomes: On successful completion of the course, the Students will be able to
a) Understand the number system and indices applications in solving basic business
problems.
b) Apply concept of commercial arithmetic concepts to solve business problems.
c) Make use of theory of equation in solving the business problems in the present
context.
d) Understand and apply the concepts of Set Theory, Permutations & Combinations
and Matrices solving business problems.
e) Apply measurement of solids in solving simple business problems.
Syllabus: Hours
Module No. 1: Number System and Indices 14
Introduction - Meaning - Natural Numbers - Even & Odd Numbers - Prime, Rational
Number and its features & Irrational Numbers - simple problems on finding sum of
natural, Odd and Even numbers- HCF and LCM, problems thereon; Indices-Introduction,
Laws of indices, application of laws for simplification, simple problems.
Module No. 2: Commercial Mathematics 10
Introduction - Meaning of Simple and Compound interest and problems thereon,-
Annuities, types & problems on present and future value of annuity; Ratios and
Proportions-meaning and problems thereon-problems on speed, time and work.
Module No. 3: Theory of Equation 12
Introduction - Meaning-Problems on Linear equations and solving pure and adfected
quadratic equations (factor and Sridharacharya methods only), problems on Simultaneous
equations (Elimination method only).
Module No. 4: Set Theory, Permutations & Combinations and
13
Matrices
Introduction - Meaning & types of sets-Laws of Sets-Venn diagram-problems thereon;
Meaning and problems on permutations and combinations; Matrices-Meaning & types of
Matrices, simple problems on addition, subtraction and multiplication.
Module No. 5: Measurement of Solids 11
Introduction - Meaning and problems on Area and perimeter/circumference of Triangle,
Square, Rectangle, Circle, Cone and Cylinder.
Skill Developments Activities:
1. Show the number of ways in which your telephone number can be arranged to get
odd numbers.
2. Visit any Commercial Bank in your area and collect the information about types of
loans and the rates of interest on loans.
3. Use Matrix principles to implement food requirement and protein for two families.
4. Measure your classroom with the help of a tape and find the cost of the carpet for
the floor area of the classroom.
5. Any other activities, which are relevant to the course.

24
Text Books:
1. Saha and Rama Rao, Business Mathematics, HPH.
2. S.N.Dorairaj, Business Mathematics, United Publication.
3. R. Gupta, Mathematics for Cost Accountants.
4. S. P. Gupta, Business Mathematics.
5. Madappa and Sridhara Rao, Business Mathematics.
6. Padmalochana Hazarika, Business Mathematics.
7. Dr.B.H.Suresh, Quantitative Techniques, Chetana Book House.
8. Dr. Padmalochan Hazarika, A Textbook of Business Mathematics, S. Chand, New
Delhi, No. 4, 2016.
9. A. P. Verma, Business Mathematics, Asian Books Private Limited, New Delhi, No. 3,
January 2007.
10. D. C. Sancheti & V. K. Kapoor, Business Mathematics, S. Chand, New Delhi, 2014
11. A Lenin Jothi, Financial Mathematics, Himalaya Publications, Mumbai, No. 1, 2009.
12. B. M. Aggarwal, Business Mathematics, Ane Books Pvt. Ltd., No. 5, 2015
Note: Latest edition of text books may be used.

25
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 2.3
Name of the Course: Law and Practice of Banking
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,

Course Outcomes: On successful completion of the course, the Students will be able to
a) Summarize the relationship between Banker & customer and different types of
functions of banker.
b) Analyse the role, functions and duties of paying and collecting banker.
c) Make use of the procedure involved in opening and operating different accounts.
d) Examine the different types of negotiable instrument & their relevance in the
present context.
e) Estimate possible developments in the banking sector in the upcoming days.
Syllabus: Hours
Module No. 1: Introduction to Banking 14
Introduction- Meaning – Need – Importance – Primary, Secondary & Modern functions of
banks - Origin of banking- Banker and Customer Relationship (General and special
relationship) - Origin and growth of commercial banks in India – Types of Banks in India–
Banks’ Lending - changing role of commercial banks. RBI: History-Role & Functions.
Module No. 2: Paying and Collecting Banker 14
Paying banker: Introduction - Meaning – Role – Functions - Duties - Precautions and
Statutory Protection and rights - Dishonor of Cheques – Grounds of Dishonor –
Consequences of wrongful dishonor of Cheques; Collecting Banker: Introduction -
Meaning – Legal status of collecting banker - Holder for value -Holder in due course –
Duties & Responsibilities - Precautions and Statutory Protection to Collecting Banker.
Module No. 3: Customers and Account Holders 10
Introduction - Types of Customers and Account Holders - Procedure and Practice in
opening and operating accounts of different customers: Minors - Joint Account Holders-
Partnership Firms - Joint Stock companies - Executors and Trustees - Clubs and
Associations and Joint Hindu Undivided Family.
Module No. 4: Negotiable Instruments 12
Introduction – Meaning & Definition – Features – Kinds of Negotiable Instruments:
Promissory Notes - Bills of Exchange - Cheques - Crossing of Cheques – Types of Crossing;
Endorsements: Introduction - Meaning - Essentials & Kinds of Endorsement – Rules of
endorsement.
Module No. 5: Recent Developments in Banking 10
Introduction - New technology in Banking – E-services – Debit and Credit cards - Internet
Banking-Electronic Fund Transfer- MICR – RTGS - NEFT –ECS- Small banks-Payment
banks- Digital Wallet-Crypto currency- KYC norms – Basel Norms - Mobile banking-E-
payments - E-money. Any other recent development in the banking sector.

Skill Development Activities:

1. Refer RBI website and identify the different types of banks operating in India.
2. Visit any Public sector bank & discuss with the branch manager about the role and
functions as a paying and collecting banker.
3. Collect and fill dummy account opening forms as different types of customer.
4. Draft specimen of Negotiable instruments: bill of exchange, Promissory Notes and
26
 Cheques.
5. Identify and prepare report on pros and cons of recent development in the field of
banking sector.
6. Any other activities, which are relevant to the course.

Text Books:
1. Gordon & Natarajan, Banking Theory Law and Practice, HPH, 24th Edition
2. S. P Srivastava ( 2016), Banking Theory & Practice, Anmol Publications
3. Maheshwari. S.N. (2014), Banking Law and Practice, Kalyani Publishers, 11 edition
4. Shekar. K.C (2013), Banking Theory Law and Practice, Vikas Publication, 21st
Edition.
5. Dr. Alice Mani (2015), Banking Law and Operation, SBH.
Note: Latest edition of text books may be used.

27
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 2.6-1 (Open Elective Course)
Name of the Course: RETAIL MANAGEMENT
Course Credits No. of Hours per Week Total No. of Teaching Hours
3 Credits 3 Hrs 45 Hrs
Pedagogy: Classroom’s lecture, tutorials, Group discussion, Seminar, Case studies.

Course Outcomes: On successful completion Student will demonstrate ;

a) An understanding of the types and forms of Retail business.
b) Ability to examine Consumer Behaviour in various environment.
c) Ability to analyse various Retail operations and evaluate them.
d) Ability to analyse various marketing mix elements in retail operations.
e) An understanding of Information Technology in retail business.
Syllabus: Hours
Module No. 1: INTRODUCTION TO RETAIL BUSINESS 08
Definition – functions of retailing - types of retailing – forms of retail business ownership.
Retail theories – Wheel of Retailing – Retail life cycle. Retail business in India: Influencing
factors – present Indian retail scenario.
Module No. 2: CONSUMER BEHAVIOUR IN RETAIL BUSINESS 08
Buying decision process and its implication on retailing – Influence of group and
individual factors, Customer shopping behaviour, Customer service and customer
satisfaction.
Module No. 3: RETAIL OPERATIONS 08
Factors influencing location of Store - Market area analysis – Trade area analysis – Rating
Plan method - Site evaluation. Retail Operations: Stores Layout and visual
merchandising, Stores designing, Space planning, Inventory management, Merchandise
Management, Category Management.
Module No. 4: RETAIL MARKETING MIX 14
Introduction -Product : Decisions related to selection of goods (Merchandise Management
revisited) – Decisions related to delivery of service. Pricing : Influencing factors –
approaches to pricing – price sensitivity - Value pricing – Markdown pricing. Place :
Supply channel – SCM principles – Retail logistics – computerized replenishment
system – corporate replenishment policies. Promotion : Setting objectives –
communication effects - promotional mix.
Module No. 5: INFORMATION TECHNOLOGY IN RETAILING 07
Non store retailing (e-retailing) - The impact of Information Technology in retailing - Integrated
systems and networking – EDI – Bar coding – Electronic article surveillance – Electronic shelf labels
– customer database management system.
Skill Developments Activities:
1. Draw a retail life cycle chart and list the stages
2. Draw a chart showing a store operations
3. List out the major functions of a store manager diagrammatically
4. List out the current trends in e-retailing
5. List out the Factors Influencing in the location of a New Retail outlet

Text Books:
1. Suja Nair; Retail Management, HPH

28
2. Karthic – Retail Management, HPH
3. S.K. Poddar& others – Retail Management, VBH.
4. R.S Tiwari ; Retail Management, HPH
Note: Latest edition of text books may be used.

29
 Name of the Program: Bachelor of Commerce (B.Com.)
Course Code: B.Com. 2.6-2 (Open Elective Course)
Name of the Course: Financial Environment
Course Credits No. of Hours per Week Total No. of Teaching Hours

3 Credits 3 Hrs 45 Hrs

Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,

Course Outcomes: On successful completion of the course, the Students will be able to
a) Understand the fundamentals of Indian Economy and its significance.
b) Evaluate the impact of monetary policy on the stakeholders of the Economy.
c) Assess the impact of fiscal policy on the stakeholders of the Economy.
d) Examine the status of inflation, unemployment and labour market in India
e) Inference the financial sector reforms in India.
Syllabus: Hours
Module No. 1: Fundamentals of India Economy 10
Introduction - Production & Cost-Demand & Supply-Perfect & Imperfect Competition-
Monopoly-National Income Accounting-Business Cycle-Open Economy-Utility theory-
GDP-GNP-impact- other Marco financial indicators.
Module No. 2: Monetary Policy 12

Introduction - Meaning-objectives-qualitative & quantitative measures for credit control.

Influence of policy rates of RBI: Repo-Reverse repo- Marginal standing facility and Bank
rate. Influence of reserve ratios of RBI: CRR-SLR-Exchange rates-lending/deposit rates-
design & issues of monetary policy-LAF - RBI Role, functions and its Governance
Module No. 3: Fiscal Policy 08
Introduction - Meanings-objectives- public expenditure-public debt-fiscal & budget deficit-
Keynesian approach-fiscal policy tools-fiscal policy effects on employment-supply side
approach-design & issues of fiscal policy-fiscal budget- Role of Ministry of Finance in
Fiscal Policy.
Module No. 4: Inflation, Unemployment and Labour market 08
Introduction - Inflation: Causes of rising & falling inflation-inflation and interest rates-
social costs of inflation; Unemployment – natural rate of unemployment-frictional & wait
unemployment. Labour market and its interaction with production system; Phillips curve-
the trade-off between inflation and unemployment-sacrifice ratio-role of expectations
adaptive and rational
Module 5: Financial Sector Reforms: 07
Introduction - Financial sector reforms - Recommendation & action taken -SARFESI Act-
Narasimham Committee I & II- Kelkar Committee- FRBM Act - Basel-BIS-history-need-
mission-objectives-Basel norms I, II & III- criticism of Basel norms-Implementations of
Basel norms in India- impact of Basel norms on Indian banks.
Skill Development Activities:
1. Collect last ten year GDP rate and examine the same.
2. Collect last two years monetary policy rates of RBI and analyse the impact of the
same.
30
 3. Collect last five years fiscal policy of Indian Government and analyse the impact of
the same on rural poor.
4. Collect last five year data on inflation, unemployment rate and labour market
conditions and critically prepare the report.
5. Identify the recent financial sector reforms in India.
6. Any other activities, which are relevant to the course.
Text Books:
1. V K Puri and S K Mishra, Indian Economy, HPH.
2. Datt and Sundharam’s, Indian Economy, S Chand
3. Ramesh Singh, Indian Economy, McGraw Hill education.
4. Khan and Jain, Financial Services, Mcgraw Hill Education, 8th edition
5. RBI working papers
6. Mistry of Finance, GOI of working papers
7. SEBI Guidelines Issued from time to time.
Note: Latest edition of text books may be used.

31
 Name of the Program: Bachelor of Commerce (B.Com)
Course Code: B.Com. 2.6-3 (Open Elective Course)
Name of the Course: Investments in Stock Markets
Course Credits No. of Hours per Week Total No. of Teaching Hours
3 Credits 3 Hrs 45 Hrs
Pedagogy: Classrooms lecture, Case studies, Group discussion, Seminar & field work etc.,

Course Outcomes: On successful completion of the course, the Students will be able to
a) Explain the basics of investing in the stock market, the investment environment as
well as risk & return;
b) Analyse Indian securities market;
c) Examine EIC framework and conduct fundamental analysis;
d) Perform technical analysis;
e) Invest in mutual funds market.
Syllabus: Hours
Module No. 1: Basics of Investing 10
Basics of Investment & Investment Environment. Risk and Return, Avenues of Investment -
Equity shares, Preference shares, Bonds & Debentures, Insurance Schemes, Mutual Funds,
Index Funds. Indian Security Markets - Primary Market, Secondary Market and Derivative
Market. Responsible Investment.
Module No. 2: Fundamental Analysis 11
Top down and bottom up approaches, Analysis of international & domestic economic
scenario, Industry analysis, Company analysis (Quality of management, financial analysis:
Both Annual and Quarterly, Income statement analysis, position statement analysis
including key financial ratios, Cash flow statement analysis, Industry market ratios: PE,
PEG, Price over sales, Price over book value, EVA), Understanding Shareholding pattern of
the company.
Module No. 3: Technical Analysis 08
Trading rules (credit balance theory, confidence index, filter rules, market breath, advances
vs declines and charting (use of historic prices, simple moving average and MACD) basic
and advanced interactive charts. Do’s & Don’ts of investing in markets.
Module No. 4: Indian Stock Market 08
Market Participants: Stock Broker, Investor, Depositories, Clearing House, Stock Exchanges.
Role of stock exchange, Stock exchanges in India- BSE, NSE and MCX. Security Market
Indices: Nifty, Sensex and Sectoral indices, Sources of financial information. Trading in
securities: Demat trading, types of orders, using brokerage and analyst recommendations
Module 5: Investing in Mutual Funds 08
Concept and background on Mutual Funds: Advantages, Disadvantages of investing in
Mutual Funds, Types of Mutual funds- Open ended, close ended, equity, debt, hybrid,
index funds and money market funds. Factors affecting choice of mutual funds. CRISIL
mutual fund ranking and its usage, calculation and use of Net Asset Value.

Skill Development Activities:

1. Work on the spreadsheet for doing basic calculations in finance.
2. Learners will also practice technical analysis with the help of relevant software.
3. Practice use of Technical charts in predicting price movements through line chart, bar
chart, candle and stick chart, etc., moving averages, exponential moving average.
4. Calculate of risk and return of stocks using price history available on NSE website.
5. Prepare equity research report-use of spreadsheets in valuation of securities,
32
 fundamental analysis of securities with the help of qualitative and quantitative data
available in respect of companies on various financial websites, etc.
6. Any other activities, which are relevant to the course.
Text Books:
1. Chandra, P. (2017). Investment Analysis and Portfolio Management. New Delhi: Tata
McGraw Hill Education.
2. Kevin, S. (2015). Security Analysis and Portfolio Management. Delhi: PHI Learning.
Ranganatham,
3. M., & Madhumathi, R. (2012). Security Analysis and Portfolio Management. Uttar
Pradesh: Pearson (India) Education.
4. Pandian, P. (2012). Security Analysis and Portfolio Management. New Delhi: Vikas
Publishing House.
Note: Latest edition of text books may be used.

33
 Guidelines for Continuous Internal Evaluation (CIE) and
Semester End Examination (SEE)
The Members of the Committee deliberated on the framework of Continuous
Internal Evaluation (CIE) as well Semester End Examination (SEE) for the courses.
The CIE and SEE will carry 40% and 60% weightage each, to enable the course to
be evaluated for a total of 100/200 marks, irrespective of its credits. The evaluation
system of the course is comprehensive & continuous during the entire period of
the Semester. For a course, the CIE and SEE evaluation will be on the following
parameters:

Sl. No. Parameters for the Evaluation Percentage Marks

1 Continuous Internal Evaluation (CIE) (A) 40 40 Marks
i. Continuous & Comprehensive Evaluation (CCE)
 Assignment (s) 05 05 Marks
 Seminar (s) 05 05 Marks
 Practical Activities 05 05 Marks
2 ii. Internal Assessment Tests (IAT) 20 20 Marks
iii. Attendance * 05 05 Marks
3 Semester End Examination (SEE) (B) 60 60 Marks
4 Total of CIE and SEE (A + B) 100 100 Marks

* Attendance
Up to 74.99 0 Mark
75-79.99 01 Mark
80-84.99 02 Marks
85-89.99 03 Marks
90-94.99 04 Marks
95 and above - 05 Marks

i. Continuous & Comprehensive Evaluation (CCE): The CCE will carry a

maximum of 1 5 % weightage (15 marks) of total marks of a course. Before
the start of the academic session in each semester, a faculty member should
choose for his/her course, minimum of four of the following assessment
methods with four marks each:
i. Individual Assignments
ii. Seminars/Class Room Presentations/ Quizzes
iii. Group Discussions /Class Discussion/ Group Assignments
iv. Case studies/Case lets
v. Participatory & Industry-Integrated Learning/ Filed visits
vi. Practical activities / Problem Solving Exercises
vii. Participation in Seminars/ Academic Events/Symposia, etc.
viii. Mini Projects/Capstone Projects
ix. Any other academic activity

34
ii. Internal Assessment Tests (IAT): The IAT will carry a maximum of 20 %
weightage (20 marks) of total marks of a course, under this component, two tests
will have to be conducted in a semester for 20 marks each and the same is to be
scaled down to 1 0 m a r k s e a c h . Question paper pattern is given below.

Note: In case of 100 percent of CIE weightage courses, faculty members can choose
assessments methods accordingly for the required marks as mentioned above.

35
 Suggestive Template for IAT

Internal Assessment Test: Bachelor of Commerce (B.Com.)

Course Code: Name of the Course:

Duration: 1 Hours Total Marks: 20

SECTION-A
I. Answer any two of the following questions. Questions are asked on
Remembering.
(2 x 2 = 04)
1.
2.
3.
SECTION- B
II. Answer any one of the following questions. Questions are asked on
Understanding.
(05 x 1= 05)

8.
9.
SECTION- C

I. Answer any One of the following questions. Questions are asked on

Understanding and Applying.
(11 x 1= 11)
11.
12.
****
Note: Internal Test question papers format is prepared based on Revised Bloom’s
Taxonomy.
(https://www.apu.edu/live_data/files/333/blooms_taxonomy_action_verbs.pdf)

Semester End Examination (SEE):

The Semester End Examination for all the courses for which students who get
registered during the semester shall be conducted. SEE of the course shall be
conducted after fulfilling the minimum attendance requirement as per the
University norms. The Members of the Committee also deliberated on the
framework of Semester End Examination (SEE) and suggested to give autonomy
to Board of Studies (BOS) of University to have their own Framework. The BOS of
the University shall prepare the SEE Framework by considering the ‘Revised
Bloom’s Taxonomy’, since the courses are designed based on Outcome Based
Education.
36
Instructions for Question Paper Setters:
1. The question paper setter shall use Revised Bloom’s Taxonomy Action Verbs, since
the students answers are assessed based on course outcomes. (As a part of OBE).
2. The question paper setter shall set the two/three questions from each module as
per the pattern.
3. Each module can have sub-questions with option of 2 marks, 5 marks and 10
marks.
4. While setting sub-questions, question paper setters can assign the weightage of the
marks as per the need/importance of the questions, but it should not exceed the
maximum marks of the module.

DAVANGERE UNIVERSITY
QUESTION PAPER PATTERN W.E.F. 2021-22 ONWARDS
SEMESTER END EXAMINATIONS
B.COM. PROGRAM
Name of the Course: ………..
Time: 03 Hrs. Max. Marks: 60

Note: Answer any FIVE full questions, choosing one full question from each module.

Module No. 01
1. 12 Marks
OR
2. 12 Marks
Module No. 02
3. 12 Marks

OR
4. 12 Marks
Module No. 03
5. 12 Marks

OR
6. 12 Marks

Module No. 04
7. 12 Marks

OR
8. 12 Marks
Module No. 05
9. 12 Marks

OR
10. 12 Marks

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