NEW EDUCATION POLICY INITIATIVES A REPORT ON CURRICULUM FRAMEWORK FOR FOUR-YEAR UNDER- GRADUATE PROGRAM IN COMMERCE {COMMON FRAMEWORK FOR ALL B.COM. AND BBA PROGRAMS} BY EXPERT COMMITTEE cee KARNATAKA STATE HIGHER EDUCATION COUNCIL 20, Prasanna Kumar Block, Bengaluru Central University Campus, Y Ramachandra Road,Gandhinagara, Bengaluru, Karnataka - 560009 May, 2022Curriculum Framework and Scheme of Teaching & Evaluation to be introduced from the Academic Year 2021-22 Onwards Based on NATIONAL EDUCATION POLICY 2020 GUIDELINES Four Year Undergraduate Programs Bachelor of Commerce (B.Com.) Program Structure and Course Contents for I, I, III & IV SemestersProgram Structure Scheme of Teaching & Evaluation for B.Com. (Basic/Hons.) with Commerce as Core subject Semester I Teaching Na] Course Title of the Course Categoryot | Mewrsbe" [SEE CLE] Total | Credits Code ec | Werk, Marks 1 jlang.1.1 {Language - I AECC 34140 60 40 100 3 2 flang.1.2 [Language —1 aecc |[ 31+0 | 60 | 40 | 100 3 3_[B.Com.1.1 [Financial Accounting Dsc 342 60 40 100 4 [Management Principles and 4 |B.Com.1.2 [Applications Dsc 44040 60 40 100 4 5_{B.Com.1.3 [Principles of Marketing DSc 47040 60 40 100 4 6 _|B.Com.1.4 [Environmental Studies AECC 3+0+0 60 40 100 3 7_|B.Com.1.5 |Health & Wellness and Yoga | SEC- VB ] 14012 | - | 50 | 50 2 1. Business Organization 8 |B.Com.1.6 )2. Accounting for Everyone| 60 40 100 3 [. Financial Literacy Sub —Total (A) 420] 330 | 750 | 26 Semester IT Teaching Ne, [CourseCoue | TideottheCourse | Catezorgor | Heursper | co | cup | Total | creas ast+ 9 [Lang2.1 {Language - I AEcC | 34140 | 60] 40 | 100 3 10 |Lang.2.2 language —II AEcC | 3+1+0 | 60 | 40 | 100 3 |Advanced Financial 11 [B.Com.2.1 lAccounting DSC 340+2 60 40 100 4 12 [B.Com.2.2 [Business Mathematics Dsc 3+0+2 60 40 100 4 13 [B.Com.2.3 |Law & Practice of Banking Dsc 44040 60 | 40 100 4 14 [B.Com2.4 PSNCCINSSRERGEG) secve | ora | - | 50 | so | 2 15 {B.Com.2.5 [Digital Fluency SEC-SB 14042 30 20 50 2 1. Retail Management 16 |B.Com.2.6 p. Financial Environment | oEc | 34040 | 60 | 40 | 100 | 3 B. Investing in Stock Marks Sub—Toial (By 390 310] 700 | 25 EXIT OPTION WITH CERTIFICATION —with ability to solve well defined problems egisWrar ev 2) err Davangere Upiversity sae oe Shivagangotri, Davangere Savangere University SDAVANGERE*2.Semester lI Teaching CourseCode | Title ofthe Course | ategoryof | Hews per WsTsy) tang-t1d [Language - 1 AECC | 34140 tang1.2 Language -IT AECC | 3++0 [B.Com.3.1 [Corporate Accounting Dsc__ | 3+0+2 [B.Com.3.2 [Business Statistics psc_|_3+0+2 [Cost Accounting psc | 3+0+2 ISporisNCCINSSRER SEG) Cultural [Financial Education and investment Awareness _| SEC-SB | +02 ‘Advertising Skills p. Entrepreneurial Skills Sub -Total (C) SEC-VB | 0+0+4 onc | 3040 Semester IV Teaching Categoryot | Hours per Title of the Course reaTaet | ee aster, anguage - 1 AECC | 34140 [Language ~IT AEcC | 34140 vanced Corporate [Accounting psc | 3+0+2 [Costing Methods & mee: | wae [Techniques [Business Regulatory ga Ecce psc | 4+0+0 {Constitution of India AECC | 31040 [SponsNCCINSSRERGEG)| SG yp | oven a {Cultural [Artificial Intelligence see ae ee ie ‘Sub —Total (D) 700 EXIT OPTION WITH DIPLOMA - Ability to solve broadly defined problems. Jka Dr. Laxmana. P Professor, Sean exartment of Commerce Davangere University 7 Davangere U Shivagangotri, DavangereName of the Program: Bachelor of Commerce (B.Com.) Course Code: B.Com3.1 Name of the Course: Corporate Accounting [Course Credits ‘No. of Hours per ‘Total No. of Teaching Hours Week 4 Credits 342 Hrs 56 Airs IPedagogy: Classroom lectures, 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 treatment of underwriting of shares. b) Comprehend the computation of profit prior to incorporation. ©) Know the valuation of intangible assets. 4) Know the valuation of shares. @) Prepare the financial statements of companies as per companies act, 2013. [Syllabus: Hows fodule No. 1: Underwriting of Shares 10 lintroduction -Meaning of Underwriting - SEBI regulations regarding underwritin, inderwriting commission. Underwriter - functions - Advantages of Underwriting, [Types of underwriting - Marked and Unmarked Applications ~Determination of Liability lin respect of underwriting contract - when fully underwritten and partially underwritten - lwith and without firm underwriting problem. [Module No. 2: Profit Prior to Incorporation 0 lintroduction - Meaning - calculation of sales ratio - time ratio - weighted ratio - treatment »f capital and revenue expenditure - Ascertainment of pre-incorporation and post- lincorporation profits by preparing statement of Profit and Loss and Balance Sheet as er schedule III of companies Act, 2013. |Module No. 3 Valuation of Intangible Assets 0 lintroduction - Valuation of Goodwill -factors influencing goodwill, cixcumstances of \valuation of goodwill- Methods of Valuation of Goodwill: Average Profit Method, |Capitalization of average Profit Method, Super Profit Method, Capitalization of Super [Profit Method, and Annuity Method-Problems. Brand valuation and Intellectual [Property Rights (IPR). [Module No. 4: Valuation of Shares 10 lintroduction - Meaning - Need for Valuation ~ Factors Affecting Valuation - Methods lof Valuation: Intrinsic Value Method, Yield Method, Earning Capacity Method, Fair |Value of shares. Rights Issue and Valuation of Rights Issue, Valuation of Warrants. [Module 5: Financial Statements of Companies, 16 Statutory Provisions regarding preparation of financial statements of companies as pei bchedule Ill of companies act, 2013 and IND AS-1 ~ Treatment of Special Items ~ Tay ieducted at source - Advance payment of Tax - Provision for Tax ~ Depreciation -| linterest on debentures - Dividends ~ Rules regarding payment of dividends - Transfer to Reserves ~ Preparation of Statement of profit and oss and Balance Sheet.Skill Development Activities: 1, Compile the list of Indian companies which have issued shares through IPO / FPO in the current financial year. 2, Determine Underwriters’ Liability in case of an IPO, with imaginary figures. 3, Present the format of ‘Statement of Profit and Loss’, ‘Balance Sheet’ and ‘Statement of Changes in Equity’, with imaginary figures 4, Collect financial statement of a company and calculate intrinsic value of an equity| share. 5, Collect annual report of a Company and List out its assets and Liabilities. 6. Collection of latest financial statements of a company and find out the intrinsic value ofshares 7. Collect the annual reports of company and calculate the value of goodwill under different methods |Note: Any other activities, which are relevant to the course. |Text Books: 1. JR. Monga, Fundamentals of Corporate Accounting. Mayur Paper Backs, NewDelhi, 2. M.C. Shukla, TS. Grewal, and $.C. Gupta. Advanced Accounts. Vol-IL 8. Chand & Co., New Delhi. SN. Maheshwari, and 8. K. Maheshwari, Corporate Accounting. Vikes PublishingHouse, New Delhi. 4, Ashok Sehgal, Fundamentals of Corporate Accounting. Taxman Publication, NewDelhi. V.K. Goyal and Ruchi Goyal, Corporate Accounting. PHI Learning. 6. Jain, SP. and KL. Narang. Corporate Accounting, Kalyani Publishers, New Delhi. 7. Bhushan Kumar Goyal, Fundamentals of Corporate Accounting, InternationalBook House 8. P. C. Tulsian and Bharat Tulsian, Corporate Accounting, S.Chand 9. Amitabha Mukherjee, Mohammed Hanif, Corporate Accounting, McGraw HillEducation 10, Arulanandamé Raman ; Corporate Accounting -IT Il. Madegowda J - Advanced corporate accounting, HPH 12, Soundarajan. A & K. Venkataramana, Corporate Accounting, VBH. 13.8. P. Jain and K. L. Narang - Corporate Accounting 14. S. Bhat- Corporate Accounting. INote: Latest edition of text books may be used.Name of the Program: Bachelor of Commerce (B.Com) Course Code: B.Com. 3.2 ‘Name of the Course: Business Statistics Course Credits No. of Hours per Total No. of Teaching Hours| Week 4 Credits 32 Hrs 56 Hrs |Pedagogy: Classroom lechures, Case studies, Tutorial Classes, Group discussion, [Seminar & field work ete, |Course Outcomes: On successful completion of the course, the Students will be able to a, Familiarizes statistical data and descriptive statistics for business decision- making. b, Comprehend the measures of variation and measures of skewness. c. Demonstrate the use of probability in business. d, Validate the application of correlation in business decisions. e. Show the use of index numbers in business. [Syllabus Hours [Module No. 1: Statistical Data and Descriptive statistics, ia ‘Nature and Classification of data: Univariate, bivariate and multivariate data; Measures f Central Tendency: Mathematical averages including arithmetic mean, Properties land applications. Positional Averages -Mode and Median (including graphic determination). fodule No, 2: Measures of Variation: and Skewness B [Measures of Variation: absolute and relative. Range, quartile deviation, mear| \deviation, standard deviation, and their coefficients, Properties of standard \deviation/ variance. skewness: Meaning, Measurement using Karl Pearson and Bowley’s measures) koncept of Kurtosis. Module No. 3: Theory of Probability 10 introduction - Theory of Probability. Approaches to the calculation of probability] (Calculation of event Probabilities. Addition and multiplication laws of probability] (Proof not required); Conditional probability and Bayes’ Theorem (Proof not required)} Expectation and variance of a random variable - Problems IModule No. 4: Conelation Analysis iB Meaning of Correlation: - types of correlation- Positive and negative corelation- lsimple, partial, and multiple correlation. Linear and Non-linear correlation and Scatter ldiagram, Pearson's co-efficient of Correlation; Correlation and Probable error; {pearman’s Rank Correlation co-efficient Problems. jodule 5: Index Numbers 8 [Meaning and uses of index numbers; Construction of index numbers: Fisher's ideal lindex number with Time Reversal and Factor Reversal Tests. Construction of |consumer price indices Using Aggregative Expenditure method and Family Budget lmethod,Skill Development Activities: 1 2. 3. 4, 5. Application of MS Excel Functions in statistical decision making and studentsshould submit output of the same. Collect the age statistics of 10 new married couples calculate Correlation coefficient. Recalll the use of probability theory in business. Identify the applicability of correlation in business decisionmaking. Construct consumer price indices with imaginary figures. Note: Any other activities, which are relevant to the course. [Text Books: 1 2 3 4 5 6 Gupta, SP, and Archana Agarwal. Business Statistics, Sultan Chand and Sons,New Delhi. Vohra N. D., Business Statistics, McGraw Hill Education. Gupta, S.C, Fundamentals of Statistics. Himalaya Publishing House. Anderson, Sweeney, and Williams, Statistics for Students of Economics and Business, Cengage Learning. DN Elhance - Fundamentals of statistics Sen Chetty and Kapoor - Mathematical statistics |Note: Latest edition of text books may be used.‘Name of the Program: Bachelor of Commerce (B.Com.) Course Code: B.Com. 3.3 Name of the Course: Cost Accountin; [Course Credits No. of Hours per Total No. of Teaching Houzs| Week 4 Gedits 342 His 36 Firs Pedagogy: Classrooms lecture, Case studies, Tutorial classes, Group discussion, jeminar é& field work ete., |Course Outcomes: On successful completion of the course, the students will be able to a) Understand concepts of cost accounting & Methods of Costing. b) Outline the Procedure and documentations involved in procurement of materials é& compute the valuation of Inventory. ©) Make use of payroll procedures & compute idle and over time. @) Discuss the methods of allocation, apportionment & absorption of overheads. 2) Prepare cost sheet & discuss cost allocation under ABC. [Syllabus: Hours [Module No. 1: Introduction to Cost Accounting 2D iintreduction- Meaning and definition- Objectives, Importance and Uses of Cost .ccounting, Difference between Cost Accounting and Financial Accounting; Various Hlements of Cost and Classification of Cost; Cost object, Cost unit, Cost driver, cost centre; |Cost reduction and Cost control; Methods and Techniques of Costing (Meanings Only); [Use of IT in Cost Accounting; Limitations of Cost Accounting; Cost Sheet: Meaning and ‘ost heads in a Cost Sheet, Presentation of Cost Information in Cost Sheet . Problems on (Cost Sheet, ‘Tenders and Quotations. fodule No. 2: Material Cost ‘vy [Materials: Meaning, Importance and Types of Materials ~ Direct and Indirect Material [Materials material control. - Inventory control Technique of inventory control, problems lon level setting and EOQ. Procurement- Procedure for procurement of materials and feocumentation involved in materials accounting - Material Storage: Duties of Store eeper, pricing of material issues, preparation of Stores Ledger Account - FIFO, Simple [Average Price and Weighted Average Price Methods - Problems. [Module No. 3: Employee Cost 10 introduction - Employee Cost - types of labour cost -Labour Cost Control - ime keeping and time booking and Payroll Procedure -Preparation of Payroll: Idle Time [Causes and Treatment of Normal and Abnormal Idle time, Over Time Causes and [Treatment -Labour Turnover- Meaning, Reasons and Effects of Labour turnover. Methods lof Wage Payment: Time rate system and piece rate system, and the Incentive ;chemes- Halsey plan, Rowan plan and Taylor differential piece rate system-problems.[Module No. 4: Overheads Cost Bry lintroduction- Meaning and Classification of Overheads; Accounting and Control of Manufacturing Overheads: Estimation and Collection, Cost Allocation, Apportionment, [Reapportionment and Absorption of Manufacturing Overheads; Problems on Primary land Secondary overheads distribution using Reciprocal Service Methods (Repeated (Distribution Method and Simultaneous Equation Method); Absorption of Overheads: [Meaning and Methods of Absorption of Overheads; Problems on Machine Hour Rate, jodule No. 5: Reconciliation of Cost and Financial Accounts 10 lintroduction - meaning of reconciliation, Reasons for differences in Profits under [Financial and Cost Accounts; Procedure for Reconciliation - Ascertainment of Profits as Iper Financial Accounts and Cost Accounts and Reconciliation of Profits of both sets of [Accounts ~ Preparation of Reconciliation Statement - Problems. [Skill Developments Activities: 1, Visit any Manufacturing entity, collect the method of inventory valuation adopted & procedure involved in procuring inventory. 2, Draw the format of five documents used for material accounting 3. Prepare dummy Payroll with imaginary figures. 4, Visit any large-scale organization, identify the techniques used for controlling administrative, Selling & distribution overheads. 5, Visit any manufacturing entity and collect the cost date and prepare the cost sheet. |Note: Any other activities, which are relevant to the course. \Text Books: 1. Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan, Cost Accounting: A Managerial Emphasis, Pearson Education. Jawahar Lal, Cost Accounting, McGraw Hill Education Madegowda J, Cost Accounting, HPH. Rajiv Goel, Cost Accounting, International Book House Jain, SP. and K.L. Narang. Cost Accounting: Principles and Methods. Kalyani Publishers 6. Arora, M.N. Cost Accounting - Principles and Practice, Vikas Publishing House, New Delhi 7. Maheshwari, S.N. and S.N. Mittal. Cost Accounting: Theory and Problems. Shri Mahavir Book Depot, New Delhi. 8, Iyengar, S.P. Cost Accounting, Sultan Chand & Sons 9. Maxiyappa B Cost Accounting, HPH INote: Latest edition of text books may be used. aeesName of the Program: Bachelor of Commerce (B.Com) Course Code: B.Com. 3.5 (SEC) Name of the Course: Financial Education and InvestmentAwareness (Course Credits No. of Hours per Total No. of Teaching Hours! Week 2 Credits 2 Hrs 30 Hrs JPedagogy: Classrooms lecture, Case studies, Group discussion & Seminar elc,, (Course Outcomes: On successful completion of the course, the students will be able to a. To provide the foundations for financial decision making b, Create awareness about various saving and investmentalternatives available fora common man. ©. Understand the overview of stock markets and stock selection, d._Learning about mutual funds and the criteria for selection. Syllabus: Hours [Theory Modules 15 His [Module No. 1: Foundations for Finance 4 introduction to Basic Concepts: Understand the need for financial planning ~ basie concepts ~ lif [goals and financialgoals —format of a sample financial plan for a young adult; Economics: Meaning -| lscope - key concepts influencing decision making both micro & macro; Banking in India: Types o: 'Bank Deposits, Deposit Insurance (PMJDY). Traditional and New Banking Models. Debit and Credit |Cards. Digital Payment System ~ Internet Banking (NEFT, RGSand IMPS), Mobile Banking, Mobil |Wallet, AEPS, UPI; Orientation to Financial Statements: financial terms and concepts, model fo leading financial statements, basic ratios forevaluating companies while investing - Time Value o foney ~ Concept of Compounding and Discounting, Module No. 2: Tnvestment Management we Investment Goals: Basic investment objectives - Investmentgoals time frame ~ assessing risk profile ~ concept of diversification - risk measurement tools; Investment and Saving Alternatives for 4 }Common Investorsinsurance - Health, Life and Other General Insurance (VehicleInsurance, Psoperty Insurance, etc), Retirement and Pension Plans ~ National Pension System, Atal Pension Yojana, PM- |SYM Yojana, PMLVMY PMKMDY etc., Stocks, Bonds, Mutual Funds. Investor Protection and] |Grievance Redressal; Stock Markets: Primary Market and Secondary Market, StockExchanges, Stoc Exchange Operations - Trading and Settlement, Demat Account, Depository and Depository Participants; Stock Selection: Fundamental Analysis - Economy Analysis, Industry Analysis andl Company Analysis. Technical Analysis -Graphical Pattems, Candle-stick Patterns, Indicators andl Stock Return and Risk: Analysing risk and returns trade off-relationship-investmentrisk. 03 [Module No. 3: Mutual Funds and Financial Planning Essentials [Mutual Funds: Features of Mutual Funds, Mutual Fund History inIndia, Major Fund Houses in India and Mutual Fund Schemes. Types of Mutual Fund Plans. Net Asset Value; Criteria forselection of Mutual Funds: Returns, PerformanceMeasures -Sharpe, Treynor, Alpha, Beta and 12) Financial Planning: Sample formats ~ Integrating all theconcepts learnt witha personal financial plan; Giving and supporting: Family support - charitable giving - crowd sourcing forneeds ‘actical Modules 30 Hrs [For Module One ‘Foundations for Finance 07 © Spreadsheet Modelling: © IF Function SUM Funetion AVERAGE Function INDEX, MATCH and VLOOKUP Function RANK Function SUMPRODUCT Function MAX & MIN Function ERRORS in Modeling (#VALUBI, #NAME2, #DIV/0!, #RER,#NUM!, #NA) PRESENT VALUE Functions FUTURE VALUE Functions ANNUITY Functions ¢ PERPETUITY Functions © Statistical Functions in Excel 2 _ Financial Statements in Excel For Module Two 7 Investment Management © Administering Risk Tolerance Tool © Group Presentations on Investment Alternatives( Advantages, Suitability and Limitations) ‘Demonstration of Stock Trading Economy Analysis (www.tradingeconomics.com) Indusiry Analysis (www.ibef.org) Company Analysis (wiww.valueresearchonline.com) Spreadsheet Modelling for Stock Valuation (Dividend Discount Model, Free Cash Flow and Relative Valuation) © Demonstration of Technical Analysis and Exercises (NSE - TAME) * Spreadsheet Modelling for calculating Stock Return, Riskand Beta |For Module Three 06 Mutual Funds and Financial Planning Essentials ‘© Identification of Fund Houses in India, Schemes and Plansof each Mutual Fund House (wworamifiindia.in, www.valueresearchonline.com) + Exercises on Calculation of Net Asset Value+ Demonstration of Mutual Fund Fact Sheet + Exercises on reading performance measures and selectionof Mutual Funds + Preparation of Financial Plan IReferences: 1. RBIFimancial Education Handbook 2. NSE Knowledge Hub, Al-powered Leaming Experience Platform for BEST 3. NSE Academy Certification in Financial Maxkets (NCFM) Modules: a. Macroeconomics for Financial Markets b, Financial Markets (Beginners Module) ¢. Mutual Funds (Beginners Module) 4. Technical Analysis Text Books: 1. Prasanna Chandra, Financial Management, McGraw Hill Publication. 2. Aswath Damodaran, Corporate Finance, John Wiley & Sons Inc. 3. Pitabas Mohanty, Spreadsheet Skills for Finance Professionals, Taxmann Publications| 4. Fischer & Jordan, Security Analysis & Portfolio Management, Printice Hall. Websites: 1. www.sebi gov.inName of the Program: Bachelor of Commerce (B.Com,) Course Code: B.Com. 3.6.1 (OFC) Name of the Course: Advertising Skills Course Credits No. of Hours per Total No. of Teaching Hours Week 3 Credits 3 Hrs 2 Firs [Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar etc, [Course Outcomes: On successful completion of the course, the students will be able fo a, Familiarize with advertising concepts b. Able identify effective media choice for advertising. c. Develop ads for different media. d. Measure the advertising effectiveness. e, Analyze the role of advertising agen¢ (Syllabus: “Hours jodule No. 1: Introduction 10 Communication Process; Advertising as a tool of communication; Meaning, nature land importance of advertising; Types of advertising; Advertising objectives. |Audienceanalysis; Setting of advertising budget: Determinants and major methods. Module No. 2: Media Decisions 7 Major media types - their characteristics, internet as an advertising media, merits and |demerits; Factors influencing media choice; media selection, media scheduling, |Advertising through the Internet-media devices. Module No. 3: Message Development 8 [Advertising appeals, Advertising copy and elements, Preparing ads for different media. fodule No. 4: Measuring Advertising Effectiveness 10 [Evaluating communication and sales effects; Pre- and Post-testing techniques. [Module No. 5: Advertising Agency 7 a) Advertising Agency: Role, types and selection of advertising agency. b) Social, ethical and legal aspects of advertising in India. \Skdll Development Activities: 1. Analyze the audience feedback on advertisement of FMCG. 2. List out any ten products/services advertised through internet. 3. Design any two ads for print media. 4, Examine the legal aspects of advertising in India and submit the report. INote: Any other activities, which are relevant to the course.\Text Books: 1, George E Belch, Michael A Belch, Keyoor Purani, Advertising and Promotion .An Integrated Marketing Communications Perspective (SIE), McGraw Hill Education 2, S, Wats Dunn, and Arnold M. Barban. Advertising: It’s Role in Marketing. Dryden Press 3. Burnett, Wells, and Moriatty. Advertising: Principles and Practice. 5th ed. Prentice Hall of India, New Delhi. 4. Batra, Myers and Aakers. Advertising Management. PHI Learning, 5. Terence A. Shimp. Advertising and Promotion: An IMC Approach. CengageLearning. 6, Sharma, Kavita. Advertising: Pianning and Decision Making, Taxmann Publications 7. Jaishree Jethwaney and Shruti Jain, Advertising Management, Oxford UniversityPress, 2012 8. Chunawala and Sethia, Advertising, Himalaya Publishing House 9. Ruchi Gupta, Advertising, 8. Chand & Co. 10.0’Guinn, Advertising and Promotion: An Integrated Brand Approach, CengageLeaming fote: Latest edition of text books may be used.Name of the Program: Bachelor of Commerce (B.Com) Course Code: B.Com. 3.6.2 (OEC) Name of the Course: Entrepreneurship Skills [Course Credits No. of Hours per Total No. of Teaching Hours| Week 3 Credits 3 Hrs 42 Firs Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar etc., [Course Outcomes: On successful completion of the course, the Students will be able to a. Discover their strengths and weaknesses in developing the entrepreneurial mind-set. b, Identify the different Government Institutions/Schemes available for promotingEntrepreneurs. c. Understand the various aspects to set-up an Enterprises. d. Familiarise Mechanism of Monitoring and maintaining an Enterprises. e. Know the various features for successful/ unsuccessful entrepreneurs. (Syllabus: Hours [Module No. 1: Introduction 10 Need of becoming entrepreneur ways to become a good entrepreneur-Enabling lenvironment available to become an entrepreneur. Self-discovery, Idea Generation- lidea Evaluation-Feasibility analysis- Finding team-Preparation of business model. jodule No. 2: Promoting Entrepreneur 08 introduction-Different Government institutions/schemes promoting entrepreneurs: \Gramin banks, PMMY-MUDRA Loan, DIC, SIDA, SISI, NSIC, and SIDO, ete., Module No. 3: Enterprise Set-up 08, introduction - Ways to set up an enterprise and different aspects involved legal compliances, marketing aspect, budgeting etc., fodule No. &: Monitoring and Maintaining an Enterprise 70 introduction - Day to day monitoring mechanism for marinating an enterprise- [DifferentGovernment Schemes supporting entrepreneurship. Module No. 5: Caselets Discussion 06 [Examples of successful and unsuccessful entrepreneurship of MUDRA Loan, (Gramin banks, SISI and NSIC etc., [Skill Development Activities: 1. List out the discovery and evaluation of viable business ideas for new venturecreation. 2. Practice critical talents and traits required for entrepreneurs such as problemsolving, creativity, communication, business math, sales, andnegotiation 3. List out practical issues in setting-up of different enterprises. 4, Analyze the impact of various Government schemes in promotion of entrepreneurs. INote: Any other activities, which are relevant to the course. [Text Books: 1. Entrepreneurship - Starting, Developing, and Management a new Enterprise ~Hisrich and -Peters-Irwin 2. Fayolle A (2007) Entrepreneurship and new value creation. Cambridge, CambridgeUniversity Press 3. Hougaard 8, (2005) The business idea. Berlin, Springer 4. Lowe R & § Mariott (2006) Enterprise: Entrepreneurship & Innovation. Burlington, Butterworth Heinemann INote: Latest edition of text books may be used.4a 42 43 44 45 46 Curriculum of IV Semester Courses Advanced Corporate Accounting Costing Methods & Techniques Business Regulatory Framework Constitution of India Sports/NCC/NSS/R&R(S&G)/ Cultural Axtificial Intelligence‘Name of the Program: Bachelor of Commerce (B.Com) Course Code: B.Com. 4.1 Name of the Course: Advanced Corporate Accounting [Course Credits No. of Hours per Total No. of Teaching Hours| Week 4 Credits 342 Tks 36 Hrs Pedagogy: Classroom lectures, Case studies, Group discussion & Seminar etc, (Course Outcomes: On successful completion of the course, the Students will be able to a) Know the procedure of redemption of preference shares, b} Comprehend the different methods of Mergers and Acquisition of Companies ¢) Understand the process of internal reconstruction. 4) Prepare the liquidators final statement of accounts, ¢) Understand the recent developments in accounting and accounting standards. [Syllabus: Hours [Module No. 1: Redemption of Preference Shares 10 Meaning - legal provisions — treatment regarding premium on redemption — creation] lof Capital Redemption Reserve Account- Fresh issue of shares~ Arranging for cash balance, Hor the purpose of redemption - minimum number of shares to be issued for redemption | issue of bonus shares - preparation of Balance sheet (Schedule II to Companies Act2013} lafter redemption [Module No. 2: Mergers and Acquisition of Companies 16 [Meaning of Amalgamation and Acquisition — Types of Amalgamation — |Amalgamation in the nature of Merger - Amalgamation in the nature of Purchase - [Methods of Calculation of Purchase Consideration (Ind AS 103), Net asset Method - Net Payment Method, Accounting for Amalgamation (Problems on pooling of interest method and purchase method) - Journal Entries and Ledger Accounts in the Books of [Transferor Company and Journal Entries in the books of Transferee Company - \Preparation of Balance Sheet after Merger. (Schedule III to Companies Act 2013). [Module No. 3: Internal Reconstruction of Companies 10 [Meaning of Capital Reduction; Objectives of Capital Reduction; Provisions for Reduction lof Share Capital under Companies Act, 2013. Forms of Reduction. Accounting for Capital [Reduction. Problems on passing Journal Entries, preparation of Capital Reduction Account land Balance sheet after reduction (Schedule III to Companies Act 2013). Module No. 4: Liquidation of Companies 2B [Meaning of Liquidation, Modes of Winding up - Compulsory Winding up, Voluntary |Winding up and winding up subject to Supervision by Court. Order of payments in the levent of Liquidation, Liquidator’s Statement of Account. Liquidator’s remuneration. [Problems on preparation of Liquidator’s Statement of Account. jodule No. 5: Recent Developments in Accounting and Accounting 08 tandards.[Human Resource Accounting ~ Environmental Accounting Discloser as per Global [Reporting Initiative (GRI) Reporting of variables — Social Responsibility Accounting, lindian Accounting Standards- Meaning- objectives-Significance of Accounting [standards in India- Process of setting Accounting Standards in India- List of Indian laccounting standards. (IND AS) [Skill Development Activities: List out legal provisions in respect of Redemption of Preference shares. Calculation of Purchase consideration with imaginary figures List any five cases of amalgamation in the nature of merger or acquisition of JointStock Companies. 4, List out legal provisions in respect of internal reconstruction, 5, List out any five Indian Accounting Standards. Note: Any other activities, which are relevant to the course. [Text Books: 1. Arulanandam & Raman ; Corporate Accounting-II, HPH 2. Anil Kumar Rajesh Kumar.V and Mariyappa.B Advanced Corporate Accounting, HPH. 3. Dr. Venkataraman. R - Advanced Corporate Accounting 4, S.N. Maheswari , Financial Accounting, Vikas publishing 5, Soundarajan A & K. Venkataramana, Advanced Corporate Accounting, SHEP. 6. RL Gupta, Advanced Accountancy, Sultan Chand 7. KK Verma ~ Corporate Accounting. 8, Jain and Narang, Corporate Accounting, 9. Tulsian, Advanced Accounting, 10. Shukla and Grewal - Advanced Accountancy, Sultan Chand IL Srinivas Putty, Advanced Corporate Accounting, HPH. \Note: Latest edition of text books may be used.Name of the Program: Bachelor of Commerce (B.Com.) Course Code: B.Com. 4.2 Name of the Course: Costing Methods and Techniques ‘Course Credits ‘No. of Hours per Total No. of Teaching Week Hours 4 Credits 342 Hrs 56 Hrs: Pedagogy: Classroom lectures, Case studies, Group discussion & Seminar etc, ‘Course Outcomes: On successful completion of the course, the Students will be able to a) Understand the application of contract costing, b) Evaluate the benefits of process costing. ©) Examine the importance and apply of service costing. 4) Know the application of marginal costing. ©) Prepare flexible and cash budget with imaginary figures & Analyze the processes involved in standard costing, Syllabus: Hours fodule No. i: Contract Costing 2B lintroduction - Meaning, features of contract costing, applications of contact costing, [similarities and dissimilarities between job costing and contract costing, recording of ontract costs, meaning of terms used in contract costing; treatment of profit on} incomplete contracts-Problems, (Module No. 2: Process Costing 2B lintroduction - Meaning, features and applications of Process Costing; comparisor] lbetween Job Costing and Process Costing, advantages and disadvantages of proces: -osting; treatment of process losses and gains in cost accounts; preparation of proces: .ccounts - Problems. [Module No. 3: Service Costing 30 introduction to service costing; Application of Service costing; Service costing v/s lproduct costing; Cost units for different service sectors; Service cost statement; [Determination of costs for different service sectors - Transport services, hospitals and |educational institutions- problems on preparation of service cost statements for these ervice sectors ~ Problems. (odule 4: Marginal Costing 2 feaning and Definition of marginal cost, marginal costing, features of marginal {costing- terms used in marginal costing ~ P/V ratio, BEP, Margin of Safety, Angle of lincidence. Break Even Analysis assumptions and uses. Break Even Chart. (Theory) [Problems on CVP analysis.[Module 5: Budgetary Control and Standard Costing 10 [Budgetary Control Introduction - Meaning & Definition of Budget and Budgetary [Control - Objectives of Budgetary Control - essential requirements of budgetary) -ontrol ~ advantages and disadvantages of budgetary control - ‘Types of budgets + IProblems on Flexible budget and Cash budget only. Standard Costing Introduction + jUses and limitations, variance analysis- Material variances, Labour variances and] (Overhead variances- problems on Material and Labour variances only. Skill Development Activitie 1. Naming the appropriate method of costing with justification for each of the following Industries-Paper Mill, Printing, Sugar Mill, Rice Mill, Hospital, Oil Refinery, Pickle Manufacturing, KSRTC and Hotel. List out the modern costing tools in accounting field. Prepare flexible Budget and cash budget with imaginary figures Narrate the steps involved in standard costing. System. Prepare a report, which explains the conditions that are necessary for thesuccessful implementation of a JIT manufacturing system. 6. Explain ABC. Illustrate how ABC can be applied INote: Any other activities, which are relevant to the course. oe ED [Text Books: 1. John K Shank and Vijaya Govindarajan; Strategic Cost Management; FreePress Publication; New York 2. SP Jain and K L Narang, Advanced Cost Accounting, Kalyani Publications, 3. Robert S Kaplan and Anthony A Atkinson, Advanced Management Accounting, PHI, New Delhi. 4. Shank and Govindrajan, Strategic Cost Management, Simon and Schuster,36 New York. 5. Lin Thomas, Cases and Readings in Strategic Cost Management, McGrawHill Publications, New York. 6. Mariyappa B Methods and Techniques of Costing. HPH. Note: Latest edition of Text books may be used.‘Name of the Program: Bachelor of Commerce (B.Com) Course Code: B.Com. 4.3 Name of the Course: Business Regulatory Framework [Course Credits No. of Hours per Total No. of Teaching Hours| Week 4 Gedits 4 Hrs 56 Hrs [Pedagogy: Classroom lectures, Case studies, Group discussion, Seminar & field lworketc,, |Course Outcomes: On successful completion of the course, the Students will be able to a) Recognize the laws relating to Contracts and its application in business activities. b) Acquire knowledge on bailment and indemnification of goods in a contractualrelationship and role of agents. ©) Comprehend the rules for Sale of Goods and rights and duties of a buyer and aseller, 4) Distinguish the partnership laws, its applicability and relevance. e)_Rephrase the cyber law in the present context, ISyllabus: Hous [Module No. 1: Indian Contract Act, 1872 16 [introduction - Definition of Contract, Essentials of Valid Contract, Offer and acceptance| -onsideration, contractual capacity, free consent. Classification of Contract, Discharge o! j2 contract, Breach of Contract and Remedies to Breach of Contract. [Module No.2: The Sale of Goods Act, 1930 10 [introduction - Definition of Contract of Sale, Essentials of Contract of Sale, Conditions an¢ Warranties, Transfer of ownership in goods including sale by a non- owner an lexceptions- Performance of contract of sale - Unpaid seller, rights of an unpaid selle: lagainst the goods and against the buyer. jodule No. 3: Competition and Consumer Protection Act B [The Competition Act 2002 - Objectives of Competition Act, Features of Competition Act| CAT, Offences and Penalties under the Act, Competition Commission of India. |Consumer Protection Act 2019 - Introduction, Need for the new act - Objectives] |Applicability, Definitions of the terms - Consumer, Consumer Dispute, Defect, Deficiency, [Unfair Trade Practices, and Services, Rights of Consumer - Consumer Redressal Agencies | Structure of District Forum, State Commission and National Commission - Mediation cell | Central Consumer protection authority-E-filing of complaints- Product liability and penall consequences. fodule No. i: WTO Patent Rules 8 lindian Patent Act, 1970 - Meaning and Scope of Intellectual Property Rights (PR), [Procedure to get Patent for Inventions and Non-Inventions.[Module 5: Environment and Cyber Laws 10 [Environment Protection Act 1986 - Objectives of the Act, Definitions of Important Terms | Environment, Environment Pollutant, Environment Pollution, Hazardous Substance and \ccupier, Types of Pollution, Powers of Central Government to protect Environment in Iindia. Cyber Law: Definition, Introduction to Indian Cyber Law, Cyber space and Cyber security. [Skill Development Activities: 1. Discuss the case of “Carlill vs Carbolic Smoke Ball Company” case 2, Discuss the case of “Mohori Bibee v/s Dharmodas Ghose” 3. Discuss any one case law relating to minor. State the procedure for getting patent for ‘inventions’ and / or ‘non- inventions’, 5, Listat least 5 items which can be categorized as ‘hazardous substance’ according to Environment Protection Act: 6. List out any top upcoming jobs in cyber security and examine the skills requiredfor the same. ote: Any other activities, which are relevant to the course. |Text Books: 1. MC. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House, NewDelhi. 2. Avtar Singh, Business Law, Eastern Book Company, Lucknow. 3. Ravinder Kumar, Legal Aspects of Business, Cengage Learning 4, SN Maheshwari and SK Maheshwari, Business Law, National Publishing House New Delhi, 5. Aggarwal S K, Business Law, Galgotia Publishers Company, New Delhi 6. Bhushan Kumar Goyal and Jain Kinneri, Business Laws, International Book House 7. Sushma Arora, Business Laws, Taxmann Pulications. 8, Akhileshwar Pathak, Legal Aspects of Business, McGraw Hill Education, 6th| Ed. 9. PC Tulsian and Bharat Tulsian, Business Law, McGraw Hill Education 10. Sharma, J.P. and Sunaina Kanojia, Business Laws, Ane Books Pvt. Ltd., New Delhi 11K, Rama Rao and Ravi SP, Business Regulatory Framework, HPH 12. N.D. Kapoor, Business Laws, Sultan Chand Publications Latest edition of text books may be used.Name of the Program: Bachelor of Commerce (B\Com.) Course Code: B.Com. 4.6 (SEC) Name of the Course: Artificial Intelligence (Course Credits No. of Hours per Total No. of Teaching Hours Week 2 Credits 2 His 30 His [Pedagogy: Classrooms lecture, Case studies, Group discussion & Seminar etc, |Couxse Outcomes: On successful completion of the course, the students will be able fo a, Appraise the theory of Artificial intelligence and list the significance of AI. b. Discuss the various components that are involved in solving an Al problem. ¢. Illustrate the working of AI Algorithms in the given contrast. d. Analyze the various knowledge representation schemes, Reasoning and Learningtechniques of Al e, Apply the Al concepts to build an expert system to solve the real-world problems. [SyHlabus: Hours [Theory Modules 15 Hrs \Module No. 1: Azure AI Fundamentals (AI-900) 07 ‘APS00 pathway consists of 5 courses and 2 reading material i. Introduction to Alon Azure ii, Use visual tools to create machine learning models withAzure Machine Learning iii, Explore computer vision in Microsoft Azure iv. Explore natural language processing v. Explore conversational AT vi. Tune Model Hyperparameters - Azure Machine Learning(Reading) vii, Neural Network Regression: Module Reference - AzureMachine Learning |Module No. 2: Data AnalystAssociate (DA-100) 8 DA-100 pathway consists of 5 courses and 2 reading material: Get started with Microsoft data analytics Prepare data for analysis Model data in Power BI Visualize data in Power BI Data analysis in Power BI Manage workspaces and datasets in Power BI Key Influencers Visualizations Tutorial - Power BI 8._Smart Narratives Tutorial - Power BI | Microsoft Docs [Practical Modules 30 Airs [For Module One= Propare the data 10 © Model the data | © Visualize the data | © Analyse the data ¢ Deploy and maintain deliverables For Module Two 10 Describe Artificial Intelligence workloads and considerations Describe fundamental principles of machine learning on Azure © Describe features of computer vision workloads on Azure Describe features of Natural Language Processing (NLP) workloads on Azure References to learning resources: 1. The learning resources made available for the course titled “Azure AI Fundamentals (AI-900) and Data Analyst Associate (DA-100).” on Future Skills Prime Platform of NASSCOM. IReferences: IINDIACLASS 1. Paradigms of Artificial Intelligence Programming: Case Studies in Common Lisp, Peter Norvig Artificial Intelligence Basics: A Non-Technical Introduction, Tom Taulli 3. Artificial Intelligence: An Essential Beginner's Guide to AI, Machine Learning, Robotics, The Internet of Things, Neural Networks, Deep Learning, Reinforcement Learning, and Our Future, Neil Wilkins A First Course in Artificial Intelligence, Deepak Khemani 5. Artificial Intelligence: A Modern Approach (3rd Edition), Stuart Russell and Peter| Norvig 6. Artificial Intelligence by Example, Denis Rothman x B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 é& continuous during the entire period of the Semester. For a course, the CIE and SEE evaluation will be on the following parameters: SI. No] Parameters for the Evaluation Percentage| Marks 1__| Continuous Internal Evaluation (CIE) (A) 40 40 Marks| i. Continuous & Comprehensive Evaluation (CCE)| ¢_ Assignment (6) 05 05 Marks | Seminar (5) 05 05 Marks © Practical Activities 05 05 Marks 2 _ |i, Internal Assessment Tests (IAT) 20 20 Marks fi. Attendance * 05 05 Marks 3__| Semester End Examination (SEE) (B) 60. | 60 Marks 4 [Total of CIE and SEE (A+B) 7 100 100 Marks * Attendance | Up to 74.99 0 Mark 5-79.99 O1 Mark 80-84.99 02 Marks 85-89.99, 03 Marks 90-94.99 04 Marks 95 and above - (05 Marks Continuous & Comprehensive Evaluation (CCE): The CCE will carry a maximum of 15 % 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 Projecis/Capstone Projects ix. Any other academic activity 33b, 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 thesame is to be scaled down to 10 marks each. 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. 54Suggestive Template for IAT Internal Assessment Test: Bachelor of Commerce (B.Com.) Course Code: Name of the Course: Duration: 1 Hours Total Marks: 24 SECTION-A Answer any two of the following questions. Questions are asked on Remembering. (3x2=06) Bee 2 3. SECTION- B Answer any one of the following questions. Questions are asked on Understanding. (06 x1= 06) 4. 5. SECTION- C Answer any One of the following questions. Questions are asked on Understanding and Applying. 6 2 Note: Internal Test question papers format is prepared based on Revised Bloom's Taxonomy. (httpsy/ivww.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 autonomyto 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 basedon Outcome Based Education. 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 OvE). 55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.EF. 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 & 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. 2 Marks OR 10. 12 Marks Jase — ay Or. Lax mana. P, ene Davangere rofesssr, Ye. 8 vesartment of Commerce ) Davangere University 56 DAVANGERE-2,