BANGALORE UNIVERSITY

REGULATIONS, SCHEME AND SYLLABUS

For the course

I to VI Semesters

BACHELOR OF COMPUTER APPLICATIONS

(BCA)

(Choice Based Credit System (Semester Scheme) –Y2K14 Scheme)

Revised w.e.f.

Academic Year 2014-2015 and onwards

 Regulations, Scheme of study and Examination for BCA Degree Course
Under Choice Based Credit System - Semester System (Y2K14 SCHEME)
(Revised w.e.f. 2014 -2015)

R 1. a) Title of the course: Bachelor of Computer Applications

b) Duration of the Course: Durations of the undergraduate programmes shall extend
over FOUR semesters (TWO academic years) for the Associate Degree(Advance
Diploma), SIX semesters (Three academic years) for the regular Bachelor Degree.
c). Scheme of study:
i) There shall be five theory papers and two practical from first semester to fourth
semester.
ii) There will be five theory, two practical and one project in fifth semester. There
will be four theory, one practical and one project in sixth semester.
iii) The project work shall be carried out either independently or jointly
(maximum of three students)
iv) Medium of Instruction: The medium of instruction shall be English.
d) Scheme of Examination:
At the end of each semester there be University Examination of three hours
duration in each of the theory paper/practical.
R. 2. Each semester shall be of 4 months duration
R. 3. Attendance: As per Bangalore University regulations I n force for science degree
courses.
R. 4. A Candidate is allowed to carry over all the previous uncleared (failed) theory
papers/Practical to subsequent semesters as per Bangalore University regulations
in force for science degree courses.
R. 5. The maximum period for completion of the course shall be six years form the date
of admission.
R. 6. Eligibility for admission:
a) A candidate who has passed the two years Pre-University Examination
conducted by the Pre-University Education Board in Karnataka
 b) A candidate who has passed JODC / Three years Diploma in Engineering of
Government of Karnataka or any other examination considered as equivalent
thereto shall be eligible for admission.
a) Any student who has passed PUC –II Science, Arts or Commerce securing a
minimum of 35% OF MARKS
OR
b) Any student who has passed JODC or Diploma in Engg. (of three year
duration of Govt. of Karnataka) with minimum of 35% of marks in aggregate
in all the semester /years.
R. 7. Admission Procedure:
a) Through Counseling in respective colleges
b) 50% weight age for entrance test in respective colleges
c) 50% weight age for performance at qualifying examination.
d) Merit list shall be prepared based on item No, 7(b) and 7(c)
e) Reservation: As per the notification /Govt. orders form the University /Govt.
from time to time.
f) Tuition and other fees: As fixed by the University from time to time
R8. The total number of students to be admitted to the course shall be decided by the
University.
R9. Results: Results of candidate shall be declared and the classes awarded as per the
procedure followed by the University for B.Sc. Courses.
R10. POWER TO REMOVE DIFFICULTIES
1) If may difficulty arises in giving effect to the provisions of these regulations, the Vice-
Chancellor may be order make such provisions not inconsistent with the Act, Statutes,
Ordinances or other Regulations, as appears to be necessary to expedient to remove the
difficulty.
2) Every order made under this shall be subject to rectification by the appropriate
University Authorities.
 Title of Papers and Scheme of Study & Examination for BCA (Bachelor of
Computer Applications) Under Choice Based Credit System - Semester System
(Revised w.e.f. 2014-2015)

Paper Hours Marks Credits

Semester Part Title of the paper
Code / Week IA Exam Total Subject Semester
BCA101T Indian Language 4 20 80 100 2
Part - 1
BCA102T English 4 20 80 100 2
Problem Solving
BCA103T 4 30 70 100 2
Techniques using C
BCA104T Digital Electronics 4 30 70 100 2
I Part – 2 16
BCA105T Discrete Mathematics 5 50 100 150 3
BCA103P C Programming Lab 3 15 35 50 1
BCA104P Digital Electronics Lab 3 15 35 50 1
- Foundation Course 3 30 70 100 2
Part – 3
- CC & EC 50 50 1
BCA201T Indian Language 4 20 80 100 2
Part – 1
BCA202T English 4 20 80 100 2
BCA203T Data structures 4 30 70 100 2
Database Management
BCA204T 4 30 70 100 2
System
II Part - 2 Numerical and Statistical 16
BCA205T 5 50 100 150 3
Methods
BCA203P Data Structures Lab 3 15 35 50 1
BCA204T DBMS Lab 3 15 35 50 1
- Foundation Course 3 30 70 100 2
Part - 3
- CC & EC - 50 - 50 1
BCA301T Indian Language 4 20 80 100 2
Part - 1
BCA302T English 4 20 80 100 2
Object Oriented
BCA303T 4 30 70 100 2
Programming using C++
Financial Accounting
BCA304T 4 30 70 100 2
III Part - 2 and Management 16
BCA305T Operating System 5 50 100 150 3
BCA303P C++ Lab 3 15 35 50 1
BCA304T Accounting Package Lab 3 15 35 50 1
- Foundation Course 3 30 70 100 2
Part - 3
- CC & EC - 50 - 50 1
BCA401T Indian Language 4 20 80 100 2
Part - 1
BCA402T English 4 20 80 100 2
BCA403T Visual Programing 4 30 70 100 2
BCA404T Unix Shell programming 4 30 70 100 2
Part - 2 BCA405T Operation Research 5 50 100 150 3
IV 16
BCA403P Visual Programming Lab 3 15 35 50 1
BCA404T UNIX Lab 3 15 35 50 1
Skill Development
- 3 30 70 100 2
Part - 3 Course
CC & EC - 50 - 50 1
Page 5 of 38
 Hours Marks Credits
Paper
Semester Part Title of the paper /
Code IA Exam Total Subject Semester
Week
Data Communication and
BCA501T 4 50 100 150 3
Networks
BCA502T Software Engineering 4 50 100 150 3
BCA503T Computer Architecture 4 50 100 150 3
BCA504T Java Programming 4 30 70 100 2
Part - 2 Microprocessor and
BCA505T 4 30 70 100 2
V Assembly Language 20
BCA504P Java Programming Lab 3 15 35 50 1
Assembly Language
BCA505P 3 15 35 50 1
Programming Lab
BCA506P Project 8 50 100 150 3
Skill Development
Part - 3 - 3 30 70 100 2
Course
BCA601T Theory of Computation 4 50 100 150 3
BCA602T System Programming 4 50 100 150 3
Cryptography and
BCA603T 4 50 100 150 3
Network Security
Part–2
BCA604T Web Programming 4 30 70 100 2
VI 20
BCA604P Web Programming Lab 3 15 35 50 1
10
BCA605P Project Work 16 200 300 6
0
Skill Development
Part – 3 - 3 30 70 100 2
Course

Page 6 of 38
 FIRST SEMESTER BCA

BCA101T : INDIAN LANGUAGE

Syllabus as per the one prescribed for science courses of Bangalore University.

BCA102T : ENGLISH
Syllabus as per the one prescribed for science courses of Bangalore University.

BCA103T : PROBLEM SOLVING TECHNIQUES USING C

Total Teaching Hours : 60 No of Hours / Week : 04
Unit - I
Introduction to Programming Concepts: Software, Classification of Software, Modular
Programming, Structured Programming, Algorithms and Flowcharts with examples.
Overview of C Language: History of C, Character set, C tokens, Identifiers, Keywords,
Data types, Variables, Constants, Symbolic Constants , Operators in C, Hierarchy of
Operators, Expressions, Type Conversions and Library Functions.
[12 Hours ]
Unit - II
Managing Input and Output Operation: Formatted and Unformatted I/O Functions,
Decision making, branching and looping: Decision Making Statements - if Statement, if–
else statement, nesting of if-else statements, else–if ladder, switch statement,?: operator,
Looping - while, do-while, for loop, Nested loop, break, continue, and goto statements.
Functions: Function Definition, prototyping, types of functions, passing arguments to
functions, Nested Functions, Recursive functions.
[12 Hours ]
Unit - III
Arrays: Declaring and Initializing, One Dimensional Arrays, Two Dimensional Arrays,
Multi Dimensional Arrays - Passing arrays to functions. Strings: Declaring and
Initializing strings, Operations on strings, Arrays of strings, passing strings to functions.
Storage Classes - Automatic, External, Static and Register Variables.
[12 Hours ]
Unit-IV
Structures-Declaring and Initializing, Nested structure, Array of Structure, Passing
Structures to functions, Unions, typedef, enum, Bit fields. Pointers – Declarations,
Pointer arithmetic, Pointers and functions, Call by value, Call by reference, Pointers and
Arrays, Arrays of Pointers, Pointers and Structures. Meaning of static and dynamic
memory allocation, Memory allocation functions.
[ 12 Hours ]
Unit-V
Files - File modes, File functions, and File operations, Text and Binary files, Command
Line arguments. C Preprocessor directives, Macros – Definition, types of Macros,
Creating and implementing user defined header files.
[ 12 Hours ]
TEXT BOOKS
1. E. Balaguruswamy, “Programming In ANSI C”, 4th edition, TMH Publications,
2007
2. Ashok N. Kamthane, “Programming with ANSI and Turbo C”, Pearson Education,
2006
REFERENCES BOOKS

Page 7 of 38
 1. Ashok N. Kamthane et. al., “Computer Programming and IT”, Pearson Education,
2011
2. Mahapatra, “ Thinking In C ”, PHI Publications, 1998.
3. Yashwant Kanetkar, “Let Us C”, 13th Edition, PHP, 2013.

BCA104T: DIGITAL ELECTRONICS

Total Teaching Hours : 60 No of Hours / Week : 04
Unit - I
Introduction to network theorems and AC fundamentals: Ohm’s law: Statement,
explanation. Kirchhoff’s law: Statement & explanation of KCL and KVL. Mesh/loop
analysis (up to 2 loops) and node voltage method, Numerical problems. Delta/star and
star/Delta transformation: No derivation for Interco version equations, introduction of
network, port of network (one port network, two port network), unilateral network,
bilateral network, linear network. Need for application of network theorems. (DC
Circuits only). Superposition theorem: statement, (only with TWO voltage sources) steps
to apply the theorem explanation by considering a simple resistive network and
problems. Thevenin’s theorem: Statement, (Only with ONE voltage source) Steps to
apply the theorem, explanation by considering a simple resistive networking and
problems. Norton’s theorem: Statement, (Only with ONE voltage source) steps to apply
the theorem, explanation by considering a simple resistive network and problems.
Maximum power transfer theorem: Statement, explanation of theorem by considering a
simple resisting network, expression for maximum power deliver (P L (max)
=Vth2/4Rth) (no derivation), graph of Vs Pl, numerical problems and applications.
Reciprocity theorem, Statement, explanation using resistive network with dc source and
numerical problems. AC Fundamentals: Representation of ac sine wave, instantaneous
value, peak value, peak to peak value, average value, r.m.s value cycle, time period,
frequency. (No derivations, only mention the expressions) Representation of non
sinusoidal waves.
[ 12 Hours ]
Unit - II
Semiconductor Devices: Introduction, atomic structure, energy level, energy band
diagram in solids, classification of conductors, insulators and semiconductors.
Semiconductor, properties, crystal structure of semiconductor, types – intrinsic and
extrinsic semiconductor. Intrinsic semiconductor: Crystal structure (Ge& Si), thermal
generated charges (electron and holes) carriers the effect temp on their motion. Extrinsic
semiconductor: Doping, donor acceptor impurities, c-type, p-type semiconductor,
majority and minority carriers, their currents, concept of immobile ions. Semiconductor
devices : PN junction diode, formation of pn junction layer, potential barrier, energy
level diagram of pn junction, Biasing of pn junction, behaviour of pn junction under
forward and reverse biasing, break down in pn junction, avalanche and zener break
down. Diode characteristics; V-I characteristic, forward and reverse bias, diode
parameters, bulk resistance, knee voltage, static and dynamic resistance, PIV.
Application of diode; As a rectifier, as logic gate, as a switch, etc. Rectifier, types, Half
wave Full wave. Half wave rectifier: Circuit, working, wave forms and expression for
ripple factor and efficiency (no derivation), advantages & disadvantages. Bridge wave
rectifier: Circuit, working, wave forms and expressions for ripple factor and efficiently
(no derivation), advantages & disadvantages. Logic families: Scale of integration, Digital
IC’s, classifications, DTL, TTL, ECL, MOS, CMOS, Mention of features: speed of
operation, power dissipation, propagation delay, fan-in, fan-out. [ 12 Hours ]

Page 8 of 38
Unit – III
Number Systems: Introduction to number systems – positional and non-positional, Base
/Radix. Decimal number system-Definition, digits, radix/base, Binary number system –
Bit Byte, Conversions: Binary to Decimal and Decimal to Binary. Octal number system-
Conversion from Octal to Decimal to Octal, Octal to Binary and binary to Octal.
Hexadecimal number system –Conversion : Decimal to Hex, Hex to decimal, Hex to
Binary, Binary to Hex, Octal to Hex, Hex to Octal, Binary, arithmetic –binary addition,
subtraction, multiplication and division (only Integer part). 1’s and 2’s compliment: 2’s
complement subtraction. Binary code: BCD numbers, 8421 code, 2421 code- examples
and applications. Gray code –Conversions-Gray to binary and Binary to Gray,
application of gray code (Mention only). Excess-3 code – self complimenting property
and applications. Definition and nature of ASCII code. Introduction to error detection
and correction code, parity check. Boolean algebra:-Laws and theorems. AND, OR,
NOT Laws, Commutative law, associative law, distributive law, Duality theorem.
Demorgan’s theorems-Statements, proof using truth tables; Simplification of Boolean
expressions using Boolean laws. Definition of product term, sum term, minterm,
maxterm, SOP, standard POS and Standard POS. Conversion of Boolean expression to
Standard SOP and Standard POS forms. Karnaugh maps-Definition of Karnaugh map,
K- map for 2, 3 and 4 variables. Conversion of truth tables into k-map grouping of cells,
redundant groups and don’t care conditions Karnaugh map technique to solve 3 variable
and 4 variable expressions. Simplification of 3 and 4 variable Boolean expression using
K-maps (SOP only)
[ 12 Hours ]
Unit - IV
Logic Gates: AND Gate: Definition, symbol truth table, timing diagram, Pin diagram of
IC 7408. OR Gate: Definition, symbol, truth table, timing diagram of IC 7432. NOT
Gate: Definition symbol, truth table, timing diagram, Pin diagram of IC 7404. NAND
Gate: Definition, symbol, truth table, Pin diagram of IC 7400, NOR Gate: Definition,
symbol, truth table, timing diagram, Pin diagram of IC 7402. Exclusive OR Gate:
Definition, symbol, truth table, timing diagram. Combinational logic circuits: Definition,
applications. Half Adder: Symbol, Logic circuits using XOR and basic gates, Truth table,
Full Adder: Symbol, Logic circuits using XOR and basic gates, Truth table, Half
Subtractor: Symbol, Logic circuits using XOR and basic gates, Truth table. Full
Subtractor: Symbol, Logic circuits using XOR and basic gates, Truth table. Adder –
Subtractor; Logic circuit, Pin diagram IC 7483, IC 7486. Parallel Adder: 4 –bit parallel
binary adder, BCD adder, IC 7483 NAND –NOR implementation of Adders.
[ 12 Hours ]
Unit - V
Sequential Circuits: Importance of clock in digital circuit and introduction to flip flop.
Flip –flop-difference between latch and flip-flop. Qualitative study of level and edge
triggering. RS latch /unlocked, symbol and truth table. RS flip-flop using NAND gate,
symbol, truth table and timing diagram. D flip –flop – Symbol, truth table, Realization of
JK flip –flop using NAND gates, working, and timing diagram. Race around condition,
present and clear inputs, pin diagram of IC 74112. T flip flop-Logic symbol, JK flip flop
as a T flip –flop truth table and timing diagram. Master slave flip flop; Logic circuit,
truth table and timing diagram, advantage of M/S flip-flop, pin diagram of IC 7473 IC
7476. Registers: Definition, types of registers-Serial in serial out, serial in parallel out,
Parallel in serial out, Parallel in parallel our shift register (Block diagram representation
for each), truth table, timing diagram and speed comparison.
[ 12 Hours ]
Page 9 of 38
Text Books:
1) Thomas L.Floyd ,’’Digital Fundamentals”, Peason Education Inc, New Delhi,
2003
Reference Books:
1) Morris Mano, “Digital Design”, 5Th Edition, Prentice Hall, 2013
2) R.P.Jain, “Modern Digital Electronics”, 3rd Edition, Tata Mc Graw Hill, 2003.
3) Bignell and Donovan, “Digital Electronics”, 5th Edition, Thomson Publication,
2007.

BCA105T: DISCRETE MATHEMATICS

Total Teaching Hours: 65 No of Hours / Week: 05
Unit – I
Sets, Relations and Functions: Sets, Subsets, Equal Sets, Universal Sets, Finite and
Infinite Sets, Operation on Sets, Union, Intersection and Complements of Sets, Cartesian
Product, Cardinality of Set, De-mogan’s law, Simple Applications. Relations, Properties
of Relations, Equivalence Relation, Function: Domain and Range, Onto, Into, One to
One, one to many Functions, Composite and Inverse Functions. Mathematical Logic:
Proposition and truth values, Logical Connectives and their truth tables, Converse,
Inverse and Contrapositive, Tautology and Contradiction, Logical Equivalence –
Standard Theorems, Switching Circuits.
[ 13 Hours ]
Unit - II
Matrices: Review of fundamentals: Definition of matrix, order, Types of matrices: zero,
row, column, square, diagonal, scalar, unit, symmetric, skew-symmetric. Determinant:
Value of determinant of order 2x2, 3x3, minors, cofactors, adjoint, inverse of a matrix.
Solutions of linear equations: Cramers rule and matrix method involving two and three
variables. Eigen values and Eigenvectors: Characteristic equation, characteristic roots,
characteristic vectors (without any theorems) only 2x2 order. Cayley Hamilton theorem.
(Only statement), verification of Cayley Hamilton theorem (only 2x2 matrices), using the
same finding the powers of A (A4, A5, A-1, A-2), Inverse of a Matrix using Cayley-
Hamilton theorem.
[ 13 Hours ]
Unit - III
Logarithms: Definition of Logarithm, Indices leading to Logarithms and vice versa, Laws
of Logarithms with proofs, Problems, Common Logarithm: Characteristic and Mantissa,
Use of Logarithmic Tables, Problems. Permutation and Combination: Fundamental
Principle of Counting, Factorial n, Permutations: Definition, Examples, Derivation of
Formula nPr, Permutation when all the objects are not distinct, Problems, Combinations:
Definition, examples, Proving nCr = nPr r!, nCr = nCn-r, nCr + nCr-1 = n+1Cr , Problems
based on above formulae.
[ 13 Hours ]
Unit - IV
Groups: Binary operation, Define of group, properties (only statement), problems (both
finite and infinite groups), subgroup, theorems (no proof), problems. Vectors: Definition
of vector and scalar, vector addition, dot and cross product, projection of a vector on the
other (no geometrical meaning), area of parallelogram, area of a triangle, scalar triple
product, volume of parallelepiped, co planarity of three vectors, vector triple product.
[ 13 Hours ]

Page 10 of 38
Unit - V
Analytical Geometry in Two Dimensions: Coordinates, Distance formula, Section
Formula, Area of the Triangle formula (no derivation), Locus of point. Straight Line:
Slope of a line and angle between two lines, Various forms of equations of lines –
Derivation and Problems. Equation of family of lines passing through the point of
intersection of two lines, Distance of a point from line (only problems).
[ 13 Hours ]
Text Books
1. Grewal, B.S.Higher engineering Mathematings, 36th Edition
Reference Books
1. Satyrs S.S, Engineering Mathematics.
2. Peter V.O’Neil. Advanced Engineering Mathematics, 5th Edition.

BCA103P: C PROGRAMMING LAB

PART – A
1) Write a C Program to find the roots of the given quadratic equation using if-else if
statement.
2) Write a menu driven C program using switch-case to find: (a) Sum of the digits of
number (b) Factorial of N.
3) Write a C program to find cos (x) using series cos(x) = 1 – x2/2! + x4/4! -
………xn/n! ]
4) Write a Program to find whether a given number is prime number are not
5) Write a C program to arrange the given set of numbers in ascending and
descending order.
6) Write a C program to find product of two N x M matrices.
7) Write a C program to calculate NCR= N!/ R! * (N-R)! Using function.
8) Write a C program to display Fibonacci series using recursive function.
9) Write a C program to concatenate two strings using pointers.
10) Write a C program to copy content of one file to another file.
PART – B
During practical examination the External and Internal examiners may prepare exam
question paper related to theory syllabus apart from Part-A. (A minimum of 10
Programs has to be prepared).
Note :
a) The candidate has to write both the programs One from Part-A and other from
Part-B and execute one program as of External examiner choice.
b) A minimum of 10 Programs has to be done in Part-B and has to be maintained in
the Practical Record.
c) Scheme of Evaluation is as follows:
Writing two programs - 10 Marks
Execution of one program - 10 Marks
Formatting the Output - 05 Marks
Viva - 05 Marks
Record - 05 Marks
Total - 35 Marks

BCA104P: DIGITAL ELECTRONICS LAB

1. Study of Logic Gates–AND, OR, NOT, NAND, NOR XOR
(Using respective ICs)
2. Realization of AND, OR and NOT gates using Universal Gates.
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 3. Design and Realization of Half Adder/Subtracted using NAND Gates.
4. Design and Realization of Full Adder using Logic Gates.
5. Design and Realization of 4 bit Adder/Subtractor using IC 7483.
6. Design and Realization of BCD Adder using IC 7483.
7. Realization of J-K flip flop using IC 7400 and 7410.
8. Realization of T and D flip flop using IC 7476.
9. Implementation of PIPO Shift Registers using flip flops. (IC 7476).
10. Design and implementation of odd and even parity checker Generator using
IC 74180.
PART – B
During practical examination the External and Internal examiners may prepare exam
question paper related to theory syllabus apart from Part-A. (A minimum of 10
Programs has to be prepared).
Note :
a) The candidate has to write both the programs One from Part-A and other from
Part-B and execute one program as of External examiner choice.
b) A minimum of 10 Programs has to be done in Part-B and has to be maintained in
the Practical Record.
c) Scheme of Evaluation is as follows:
Writing two programs - 10 Marks
Execution of one program - 10 Marks
Formatting the Output - 05 Marks
Viva - 05 Marks
Record - 05 Marks
Total - 35 Marks

SECOND SEMESTER BCA

BCA201T: INDIAN LANGUAGE

Syllabus as per the one prescribed for science courses of Bangalore University.

BCA202T: ENGLISH
Syllabus as per the one prescribed for science courses of Bangalore University.

BCA203T: DATA STRUCTURES

Total Teaching Hours : 60 No of Hours / Week : 04
Unit-I
Introduction and Overview: Definition, Elementary data organization, Data Structures,
data structures operations, Abstract data types, algorithms complexity, time-space
tradeoff. Preliminaries: Mathematical notations and functions, Algorithmic notations,
control structures, Complexity of algorithms, asymptotic notations for complexity of
algorithms. String Processing: Definition, Storing Stings, String as ADT, String
operations, word/text processing, Pattern Matching algorithms.
[ 12 Hours ]
Unit-II
Arrays: Definition, Linear arrays, arrays as ADT, Representation of Linear Arrays in
Memory, Traversing Linear arrays, Inserting and deleting, Sorting: Bubble sort, Insertion
sort, Selection sort, Searching: Linear Search, Binary search, Multidimensional arrays,

Page 12 of 38
Matrices and Sparse matrices.
[ 12 Hours ]
Unit-III
Linked list: Definition, Representation of Singly linked list in memory, Traversing a
Singly linked list, Searching a Singly linked list, Memory allocation, Garbage collection,
Insertion into a singly linked list, Deletion from a singly liked list; Doubly liked list,
Header liked list, Circular linked list.
[ 12 Hours ]
Unit-IV
Stacks – Definition, Array representation of stacks, Linked representation of stacks,
Stack as ADT, Arithmetic Expressions: Polish Notation, Application of Stacks,
Recursion, Towers of Hanoi, Implementation of recursive procedures by stack. Queues
– Definition, Array representation of queue, Linked list representation of queues Types
of queue: Simple queue, Circular queue, Double ended queue, Priority queue, Operations
on Queues, Applications of queues.
[ 12 Hours ]
Unit-V
Graphs: Graph theory terminology, Sequential representation of Graphs: Adjacency
matrix, traversing a Graph. Tree – Definitions, Binary trees, Representing binary trees in
memory, Traversing Binary Trees, Binary Search Trees, Searching, Inserting and
Deleting in a Binary Search Tree.
[ 12 Hours ]
TEXT BOOKS
1. Seymour Lipschutz, “Data Structures with C”, Schaum’s outLines, Tata
McGraw-Hill, 2011.
REFERENCES BOOKS
1. Mark Allen Weiss, “Data Structures and Algorithm Analysis in C”, Second
Edition, Pearson Education, 2013.
2. Robert Kruse, C.L.Tondo, Bruce Leung, Shashi Mogalla, “Data Structures and
Program Design using C”, Pearson Education, 2009.
3. Forouzan, “A Structured Programming Approach using C”, 2nd Edition, Cengage
Learning India, 2008.

BCA204T : DATA BASE MANAGEMENT SYSTEMS

Total Teaching Hours : 60 No of Hours / Week : 04
Unit - I
Introduction: Database and Database Users, Characteristics of the Database Approach,
Different people behind DBMS, Implications of Database Approach, Advantages of
using DBMS, When not to use a DBMS. Database System Concepts and architecture:
Data Models, Schemas, and Instances. DBMS Architecture and Data Independence.,
Database languages and interfaces. The database system Environment, Classification of
DBMS.
[ 12 Hours ]
Unit - II
Data Modelling Using the Entity-Relationship Model: High level conceptual Data
Models for Database Design with and example., Entity types, Entity sets, attributes, and
Keys, ER Model Concepts, Notation for ER Diagrams, Proper naming of Schema
Constructs, Relationship types of degree higher than two. Record Storage and Primary
File Organization: Secondary Storage Devices. Buffering of Blocks. Placing file Records
on Disk. Operations on Files, File of unordered Records (Heap files), Files of Ordered
Page 13 of 38
Records (Sorted files), Hashing Techniques, and Other Primary file Organization.
[ 12 Hours ]
Unit - III
Functional Dependencies and Normalization for Relational Database: Informal Design
Guidelines for Relational schemas, Functional Dependencies, Normal Forms Based on
Primary Keys., General Definitions of Second and Third Normal Forms Based on
Primary Keys., General Definitions of Second and Third Normal Forms, Boyce-Codd
Normal Form. Relational Data Model and Relational Algebra: Relational Model
Concepts., relational Model Constraints and relational Database Schema, defining
Relations, Update Operations on Relations., Basic Relational Algebra Operations,
Additional Relational Operations., Examples of queries in the Relational Algebra.,
Relational Database design Using ER-to-Relational Mapping.
[ 12 Hours ]
Unit – IV
Relational Database Language: Data definition in SQL, Queries in SQL, Insert, Delete
and Update Statements in SQL, Views in SQL, Specifying General Constraints as
Assertions, specifying indexes, Embedded SQL. PL /SQL: Introduction.
[ 12 Hours ]
Unit - V
Transaction Processing Concepts: Introduction, Transaction and System Concepts,
Desirable properties of transaction, Schedules and Recoverability, Serializability of
Schedules, Transaction Support in SQL, Locking Techniques for Concurrency Control,
Concurrency Control based on time stamp ordering.
[ 12 Hours ]
Text book:
1. Remez Elmasri and Shamkant B. Navathe, “Fundamentals of Database Systems”,
5th Edition, Pearson Education, 2007.
References:
1. Abrahamsi. Silberschatz, Henry. F. Korth, S. Sudarshan, “Database System
Concepts” 6th Edition, McGraw Hill, 2012.
2. C.J.Date, “Introduction to database systems”, Eight Edition, Addison Wesley,
2003.

BCA205: NUMERICAL AND STATISCAL METHODS

Total Teaching Hours: 65 No of Hours / Week : 05
Unit - I
Floating-point representation and errors-Normalized floating-point forms, Errors in
representing numbers, Floating point machine number and machine epsilon, Loss of
significance and its avoidance. Roots of equations-locating roots of f(x)=0 Bisection
method, Newton’s method, Secant method.
[ 13 Hours ]
Unit - II
Interpolation and numerical differentiation-polynomial interpolation, Lagrange and
Newton form of interpolating Polynomial, Divided difference and recursive property,
Inverse interpolation, First and Second derivative formulae via interpolation
Polynomials. Numerical integration-Trapezoidal, Simpson’s and adaptive Simpson rules.
[ 13 Hours ]
Unit - III
System of linear equations-Gaussian elimination and back substitution-partial and
complete pivoting, Doolittle, Cholesky and Crout LU decomposition methods, Jacobi and
Page 14 of 38
Gauss – Seidel iterative methods. Power (and inverse power) method of obtaining largest
(smallest) eigenvalue and corresponding eigenvector. Ordinary differential equations-
initial value problem, Picard’s, Taylor series, Runge-Kutta first, second and fourth order
methods.
[ 13 Hours ]
Unit – IV
Basics concepts and definition of statistics. Mean, Standard deviation, coefficient of
Variation, skewness & kurtosis, Carl Pearson Correlation, Rank correlation and
illustrated examples. Probability: Basic concept and definition of probability, probability
axioms, Laws of Probability, Conditional probability, Bayes theorem , Problems and
application.
[ 13 Hours ]
Unit - V
Random variable and Expectation: Discrete and continuous random variables,
expectation of random variables, theorems on expectation, illustrative examples.
Probability Distribution: Probability function, Probability mass/density function,
Discrete Distribution – Bernoulli, Binomial Distribution, Continuous distribution –
Normal Distribution, applications and problems.
[ 13 Hours ]
Text Books:
1. M.K.Jain, SRK Iyengar and R.K. Jain Numerical methods for Scientific and
Engineering Computation: Wiley Eastern.
2. Ronald E Walpole & Raymond H Meyers : Probability & Statistics for
Engineers and Scientists (Second Edition).
References
1. J.Medhi : Statistical Methods New Age Publications.
2. S.C.Gupta and V.K.Kapoor – Elements of Mathematics, Statistics,
Sultan Chand and Sons.

BCA203P : DATA STRUCTURES USING C LAB

PART - A
1. Write a menu driven C program to perform the following string operations without
using string functions: (i) String Length (ii) String Concatenation (ii) String
Reverse
2. Write a C program to search for an element in an array using Binary search
3. Write a C program to sort a list of N elements using Selection Sort Algorithm.
4. Write a C program to construct a singly linked list and perform insertion, deletion
and Display operations.
5. Write a C program to demonstrate the working of stack using liked list.
6. Write a C program for Towers of Hanoi problem.
7. Write a C program to find GCD of two numbers using recursion
8. Write a C program to convert infix arithmetic expression to post fix expression.
9. Write a C program to simulate the working of Circular Queue using an array.
10. Write a C program to create and traverse a binary search tree.
PART – B
During practical examination the External and Internal examiners may prepare exam
question paper related to theory syllabus apart from Part-A. (A minimum of 10
Programs has to be prepared).
Note :

Page 15 of 38
 a) The candidate has to write two the programs One from Part-A and other from
Part-B and execute one program as of External examiner choice.
b) A minimum of 10 Programs has to be done in Part-B and has to be maintained in
the Practical Record.
c) Scheme of Evaluation is as follows:
Writing two programs - 10 Marks
Execution of one program - 10 Marks
Formatting the Output - 05 Marks
Viva - 05 Marks
Record - 05 Marks
Total - 35 Marks

BCA304P: DATABASE MANAGEMENT SYSTEM LAB

PART - A
1. The STUDENT detail databases has a table with the following attributes. The primary
keys are underlined. STUDENT(regno: int, name: string, dob: date, marks: int)
i) Create the above table.
ii) Remove the existing attributes from the table.
iii) Change the date type of regno from integer to string.
iv) Add a new attribute phoneno to the existing table.
v) Enter five tuples into the table.
vi) Display all the tuples in student table.
2. A LIBRARY database has a table with the following attributes.
LIBRARY(bookid:int, title:string, author:string, publication:string, yearpub:int, price:real)
i) Create the above table.
ii) Enter the five tuples into the table
iii) Display all the tuples in student table.
iv) Display the different publishers from the list.
v) Arrange the tuples in the alphabetical order of the book titles.
vi) List the details of all the books whose price ranges between Rs. 100 and Rs. 300
3. The SALARY database of an organization has a table with the following attributes.
EMPSALARY(empcod:int, empnamee:string, dob:date, department:string, salary:real)
i) Create the above table.
ii) Enter the five tuples into the table
iii) Display all the number of employees working in each dapartment.
iv) Find the sum of the salaries of all employees.
v) Find the sum and average of the salaries of employees of a particular department.
vi) Find the least and highest salaries that an employee draws.
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4. Consider the insurance database given below. The primary keys are underlined and
the data types are specified.
PERSON(driver-id-no: string, name: string, address:strong)
CAR(regno: string, model: string, year: int)
ACCIDENT(report-no: int, date: date, location: String)
OWNS(driver-id-no: string, regno: string)
PARTICIPATED(driver-id-no: string, regno: string, report-no: int, damage-amount: int)
i) Create the above tables by properly specifying the primary keys and the foreign keys
ii) Enter atleast five tuples for each relation.
iii) Demonstrate how you
a) Update the damage amount for the car with a specific regno in the accident with
report no 12 to 25000.
b) Add a new accident to the database.
iv) Find total number of people who owned cars that were involved in accidents in 2002
v) Find the number of accidents in which cars belonging to a specific model were involved
5. Consider the following database of students enrollment in courses and books adopted
for each course.
STUDENT(regno: string, name: string, major: strong, bdate: date)
COURSE(course-no: int cname: string, dept: string)
ENROLL(reg-no: string, course-no: int, sem: int, marks: int)
BOOK-ADOPTION(course-no: int, sem: int, book-isbn: int)
TEXT(book-isbn: int, book-title: string, publisher: string, author: string)
i) Create the above tables by properly specifying the primary keys and the foreign keys
ii) Enter atleast five tuples for each relation.
iii) Demonstrate how you add a new text book to the database and make this book be
adopted by some department.
iv) Produce a list of text books (include Course-no, book-isbn, book-title) in the
alphabetical order for courses offered by the ‘Compute Science’ department that use
more than two books.
v) List any department that has all its adopted books published by a specific publisher.
6. The following tables are maintained by a book dealer
AUTHOR(author-id: int, name: string, city: string, country: string)
PUBLISHER(publisher-id: int name: string, city: string, country: string)

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CATLOG(book-id: int, title : string, author-id: int, publisher-id: int, category: int, year:
int, price: int)
CATEGORY(category-id: int, description: string)
ORDER-DETAILS(order-no: int, book-id: int, quantity: int)
i) Create above tables by properly specifying the primary keys and the foreign keys.
ii) Enter atleast five tuples for each relation.
iii) Give the details of the authors who have 2 or more books in the catalog and the price
of the books is greater than the average price of the books in the catalog and the year
of publication is after 2010.
iv) Find the author of the book which has maximum sales.
v) Demonstrate how to increase price of books published by specific publisher by 10%
7. Consider the following database for BANK.
BRANCH(branch-name: string, branch-city: string, assets: real)
ACCOUNT(accno: int, banch-name: string, balance: real)
DEPOSITOR(customer-name: string, accno: int)
CUSTOMER(customer-name: string, customer-street: string, customer-city: string)
LOAN(loan-no: int, branch-name: string, amount: real)
ORROWER(customer-name: string, loan-no: int)
i) Create the above tables by properly specifying the primary keys and foreign keys.
ii) Enter atleast five tuples for each relation.
iii) Find all the customers who have atleast two accounts at the main branch.
iv) Find all customer who have an account at all the branches located in a specific city.
v) Demonstrate how t0 delete all account tuples at every branch located in specific city.
8. Consider the following database for ORDER PROCEESING.
CUSTOMER(cust-no: int, cname: string, city: string)
ORDER(orderno: int, odate: date, ord-amt: real)
ORDER_ITEM(orderno: int, itemno:int, qty: int)
ITEM(itemno: int, unitprice: real)
SHIPMENT(orderno: int, warehouseno: int, ship-date: date)
WAREHOUSE(warehouseno: int, city: string)
i) Create the above tables by properly specifying the primary keys and the foreign keys
ii) Enter atleast five tuples for each relation.
iii) List the order number and ship date for all orders shipped from particular warehouse.

Page 18 of 38
iv) Produce a listing: customer name, no of orders, average order amount
v) List the orders that were not shipped within 30 days of ordering
PART – B
During practical examination the External and Internal examiners may prepare exam
question paper related to theory syllabus apart from Part-A. (A minimum of 8
Programs has to be prepared).
Note :
a) The candidate has to write two the programs One from Part-A and other from Part-B
and execute one program as of External examiner choice.
b) A minimum of 8 Programs has to be done in Part-B and has to be maintained in the
Practical Record.
c) Scheme of Evaluation is as follows:
Writing two programs - 10 Marks
Execution of one program - 10 Marks
Formatting the Output - 05 Marks
Viva - 05 Marks
Record - 05 Marks
Total - 35 Marks

THIRD SEMESTER BCA

BCA301T: INDIAN LANGUAGE

Syllabus as per the one prescribed for science courses of Bangalore University.

BCA302T: ENGLISH
Syllabus as per the one prescribed for science courses of Bangalore University.

BCA303T: OBJECT ORIENTED PROGRAMMING USING C++

Total Teaching Hours : 60 No of Hours / Week : 04
Unit - I
Introduction :Procedure Languages, definition of OOP, Basic concept of OOP, Object
Class, Data Abstraction, Data Encapsulation, Data Hiding member functions ,
Reusability, Inheritance, Creating new Data Types, Polymorphism, Overloading ,
Dynamic binding and Message passing. C++ Features: The iostream class, C++
Comments, C++ Keywords, Variable declaration, The Const Qualifier. The Endl, Set
Waste precision, Manipulators, The scope resolution operator, The new & delete
Operations. Functions: Simple Functions, Function declaration, calling the function,
function definition, Passing argument to, returning value from function, passing
constants, Variables, pass by value , passing structure variables, pass by reference,
Default arguments, return statements, return by reference, overloaded functions;
Different number of arguments, Different Kinds of argument, inline function.
[ 12 Hours ]
Unit - II
Objects & Classes: Classes & Objects, Class Declaration, Class member; Data
Constructions, Destructors, Member functions, Class member visibility, private, public,
protected . The scope of the class objects constructions, Default Constructor.
Constructor with argument, constructor with default arguments, Dynamic constructor,
copy constructor, Overloaded constructor, Objects as arguments returning objects from
Page 19 of 38
functions, class conversion, manipulation private Data members, Destructors classes,
object & memory, arrays as class member data: Array of objects, string as class member.
[ 12 hours ]
Unit - III
Operator Overloading : Overloading unary operator: Operator Keyword, Operator
arguments, Operator return value, Nameless temporary objects, limitations of increment
operator, overloading binary operator, arithmetic operators, comparison operator,
arithmetic assignment operator, data conversion; conversion between objects of different
classes. Inheritance : Derived Class & Base Class: Specifying the Derived class
accessing Base class members, the protected access specifier, Derived class constructor,
Overriding member functions, public and private inheritance; Access Combinations,
Classes & Structures, Access Specifiers, Level of inheritance; Multilevel inheritance,
Hybrid inheritance, Multiple inheritance; member functions in multiple inheritance ,
constructors in multiple inheritance, Containership; Classes, within classes, Inheritance
& Program development.
[ 12 Hours ]
Unit - IV
Virtual functions: Normal member function accessed with pointers, Virtual member
functions accessed with pointers, Dynamic binding, pure virtual functions, Friend
function; Friends for functional notation, friend classes, the pointer; Accessing Member
Data with this, using this for returning values. Templates & Exception Handling:
Introduction, Templates, Class Templates, function templates, Member function
templates, Template arguments, Exception Handling.
[ 12 Hours ]
Unit V
Streams: The Stream class Hierarchy, Stream classes Header file, string I/O: Writing
strings, reading strings, character I/O, Detecting End – of – file. Object I/O; writing an
object to disk, reading an object from disk, I/O with multiple objects; the fstream class,
The open function, File Pointers; Specifying the position, Specifying the offset. The tellg
Function, Disk I/O with Memory Functions; Closing Files, Error Handling, Command
Line Arguments.
[ 12 Hours ]
Text books:
1. Lafore Robert, “Object Oriented Programming in Turbo C++”, Galgotia
Publications, 2012.
Reference:
1. Lippman, “C++ Primer”, 3rd Edition, Pearson Education, 2010.
2. E. Balaguruswamy: Object Oriented Programming with C++, Tata McGraw Hill
Publications, 2011.
3. Farrell, “Object Oriented Programming Using C++”, 1st Edition 2008, Cengage
Learning India

BCA304T: ACCOUNTING AND FINANCIAL MANAGEMENT

Total Teaching Hours : 60 No of Hours / Week : 04
Unit - I
Introduction: History and Development of Accounting –Meaning Objectives and
functions of Accounting-Book–keeping V/s Accounting –Users of accounting data –
systems of book-keeping and accounting – branches of accounting –advantages and
limitations of accounting. Accounting Concepts and conventions: Meaning need and
classification, Accounting standards –meaning, need and classification of Indian
Page 20 of 38
accounting standards. Accounting principles V/s Accounting standards.
[ 12 Hours ]
Unit - II
Financial Accounting Process: Classification of accounting transaction and accounts,
rules of debit and credit as per Double Entry System. Journalisation and Ledger position
Preparation of different subsidiary books: Purchase Day Book Sales Day Book, Purchase
Returns Day Books, Sales Returns Day Book, Cash Book. Bank Reconciliation
Statement: Meaning, Need, Definition, preparation of BRS.
[ 12 Hours ]
Unit - III
Accounting for bill of exchange: Meaning, Need, Definition, Partice to Bill of Exchange,
Types of Bills. Accounts Procedure: Honour of the Bill, Dishonour of the Bill,
Endorsement, Discounting, Renewal, Bills for collection, Retirement of the Bill,
Accommodation Bills, Bill Receivable Book and Payable Book. Preparation of Trial
Balance: Rectification of errors and journal Proper.
[ 12 Hours ]
Unit - IV
Preparation of Final accounts: Meaning, need and classification, Preparation of
Manufacturing, Trading, Profit and loss account and Balance-Sheet of sale –traders and
partnership firms.
[ 12 Hours ]
Unit V
Accounting Package like Tally
[ 12 Hours ]
Text Book
1. S.Ramesh, B.S.Chandrashekar, a Text Book of Accountancy.
References
1. V.A.Patil and J.S.Korihalli, Book–Keeping and Accounting, (R. Chand and Co.
Delhi).
2. R.S.Singhal, Principles of Accountancy, Nageen Prakash pvt.Ltd, Meerut.
3. B.S.Raman, Accountancy, (United Publishers, Mangalore)

BCA305T: OPERATING SYSTEMS

Total Teaching Hours : 65 No of Hours / Week : 05
Unit - I
Introduction: Batch Systems, Concepts of Multiprogramming and Time Sharing, Parallel,
Distributed and real time Systems, Operating System Structures, Components &
Services, System calls, System programs, Virtual machines. Process Management:
Process Concept, Process Scheduling, Co – Operating process, Threads, Inter process
communication, CPU Scheduling Criteria, Scheduling algorithm, Multiple Processor
Scheduling, Real time Scheduling, Algorithm evolution.
[ 13 Hours ]
Unit - II
Process Synchronization and deadlocks: The Critical Section Problem, Synchronization
hardware, Semaphores, Classical problems of synchronization, Critical regions, monitors,
Dead locks – system model, Characterization, Dead lock prevention, avoidance and
detection, Recovery from dead lock, Combined approach to deadlock handling.
[ 13 Hours ]

Page 21 of 38
Unit - III
Memory Management: Logical and Physical address space, Swapping, Contiguous
allocation, Paging, Segmentation, Segmentation with paging in Mastics and Intel 386,
Virtual memory-Demand paging and it’s performance, Page replacement algorithms,
Allocation of frames, thrashing, page size and other considerations. Demand
Segmentation.
[ 13 Hours ]
Unit - IV
File management (Systems, Secondary Storage Structure): File Concepts, Access
methods, Directory Structure, Protection and consistency, File system structure,
Allocation methods, Free space management, Directory Implementation, Efficiency and
Performance, Recovery. Disk Management (Structure, Disk Scheduling Methods): Disk
Structure & Scheduling methods, Disk management, Swap – Space management.
[ 13 Hours ]
Unit - V
Protection and Security: Goals of protection, Domain Protection, Access matrix, Security
Problem, Authentication, One time password, program threats, System threads.
Case Study of Windows and Linux Operating System
[ 13 Hours ]
Text Books:
1. Abraham Silberschatz and Peter Baer Galvin, “Operating System Concepts”, 7th
Edition, Pearson Education, 2002.
Reference Books:
1. H.M.Deitel, “Operating Systems”, Pearson Learning Solutions, 3rd Edition, 2003.
2. William Stallings, “Operating Systems”, 6th Edition, Pearson Education, 2010.
3. Stuart, “Operating systems: Principles, Design and Implementation”, 1st Edition
2008, Cengage Learning India

BCA303P : C++ PROGRAMMING LAB

PART-A
1. Write a program to prepare a shopping lists
2. Write a program to perform bank transactions.
3. Write a program to swap numbers using friend function.
4. Write a program to calculate area and circumference of circle using inline
function
5. Write a program to perform multiplication of two matrices using operator
overloading.
6. Write a program to implement operation on queue.
7. Write a program to create a student report using inheritance technique.
8. Write a Program to find the area and volume of respective figures using function
overloading.
9. Write a program to show returning current object, accessing member data of
current object and returning values of object using this pointer
10. Write a program to sort elements using template.
PART - B
During practical examination the External and Internal examiners may prepare exam
question paper related to theory syllabus apart from Part-A. (A minimum of 8
Programs has to be prepared).
Note :

Page 22 of 38
a) The candidate has to write two the programs One from Part-A and other from
Part-B and execute one program as of External examiner choice.
b) A minimum of 10 Programs has to be done in Part-B and has to be maintained
in the Practical Record.
c) Scheme of Evaluation is as follows:
Writing two programs - 10 Marks
Execution of one program - 10 Marks
Formatting the Output - 05 Marks
Viva - 05 Marks
Record - 05 Marks
Total - 35 Marks

BCA304P: ACCOUNTING PACKAGE LAB

FOURTH SEMESTER BCA

BCA401T: INDIAN LANGUAGE

Syllabus as per the one prescribed for science courses of Bangalore University.

BCA402T: ENGLISH
Syllabus as per the one prescribed for science courses of Bangalore University.

BCA403T: VISUAL PROGRAMMING

Total Teaching Hours : 60 No of Hours / Week : 04
Unit - I
Introduction to Visual Programming: The intergrated Development Environment – menu
bar, tool bar, from designer, project explorer , properties window , from layout window ,
The Visual Programing editor. The form object: Properties , events and methods pf
forms ; Properties – Name , Captain , Backcolor, Borderstyle , controlbox , maxbutton ,
minbutton, moveable, startup position , height, width , left, top, scalemode, window, state
; Events –load ,unload , Clerk, Activate , Deactivate , Resize, methods – Show , hide , cls
, Unload ,print , Controls –Properties and events of different controls such as command
buttons , labels , textboxes image controls , timer, horizontal and vertical scroll bars ,
option buttons , check boxes , frames lists and combo boxes. Predefined Dialog Boxes –
MsgBox and InputBO
[ 12 Hours ]
Unit - II
Programming: Data types, variables; declaration and scope arithmetic operations, Study
of form and code modules, private and public procedures , Main o procedure , Suba and
Functions. Mathematical and string Functions; Branching and Looping Statement ; If –
Then , if –Then –Else and Nested If Statements; Select Case –different forms; For – Next
, While – Wend and Do – Loops statements ; Arrays- declaration . Static and dynamic
arrays. Array and Function, menus and toolbars-Creating menus and toolbars, Working
with the menu editor , Designing Multiple Document interface forms. Microsoft
common controls.
[ 12 Hours ]

Page 23 of 38
Unit - III
OOP methods and properties of an object, class Modules , Encapsultation and Inheritance
characteristics Dynamic Link Libraries (DLLs) and Windows API ; Designing Help files
; File handling – Sequential ,Random access and Binary files, Database connectivity –
DAO and ADO Tables and Queries, ActiveX Data objects.
[ 12 Hours ]
Unit – IV
Visual C++ Programming: Objects-Classes-VC++Components – Resources-Event
Handling – Menus – Dialog Boxes – Importing VBX Controls – Files – MFC File
Handling – Document View Architecture – Serialization.
[ 12 Hours ]
Unit – V
Interfacing Other Applications – Multiple Document Interface (MDI) – Splitter Windows
– Exception Handling – Debugging – Object Linking and Embedding (OLE) – Database
Application – DLL- ODBC.
[ 12 Hours ]
Text Books:
1. Gurumit Singh, “Visual Basic 6”, First Edition, Firewall Media, 2007.
Reference Books:
1. Charles Petzold, “Windows Programming”, 5th Edition, Microsoft Press, 1999.
2. Steve Holzner, “Visual C++ Programming”, Second Edition, PHI, 1994.
3. Go ttfried, “Programming with Visual Basic 6”, PHI, 2000.

BCA404T : UNIX PROGRAMMING

Total Teaching Hours : 60 No of Hours / Week : 04
Unit - I
Introduction: History, salient features, Unix system architecture, Unix command format,
Unix internal and external commands, Directory commands, File related commands,
Disk related commands, general utilities. Unix File System: Boot inode, super and data
block, in-core structure, Directories, conversion of pathname to inode, inode to a new
file, Disk block allocation. Process Management: Process state and data structures of a
Process, User vs, kernel node, context of a Process, background processes, Process
scheduling commands, Process terminating and examining commands.
[ 12 Hours ]
Unit - II
Secondary Storage Management: Formatting, making file system, checking disk space,
mountable file system, disk partitioning, file compression. Special Tools and Utilities:
Filters, Stream editor SED and AWK, Unix system calls and library functions, Processes,
signals and Interrupts, storage and compression facilities.
[ 12 Hours ]
Unix - III
Shell Programming: Vi editor, shell types, shell command line processing, shell script
features, executing a shell script, system and user-defined variables, expr command, shell
screen interface, read and echo statement, command substitution, escape sequence
characters, shell script arguments, positional parameters, test command, file test, string
test, numeric test. [ 12 Hours ]
Unit – IV
Conditional Control Structures-if statement, case statement Looping Control Structure-
while, until, for, statements. Jumping Control Structures – break, continue, exit. Shell
Programs covering the above concepts. [ 12 Hours ]
Page 24 of 38
Unit – V
Unix System Communication: Introduction, write, read, wall commands, sending and
handling mails. System Administration: Roles of a System Administrator, File System
Maintenance, System Startup and Shutdown, User Management, Backup and Restore,
Doemons, Domain Name System DNS, Distributed File System.
[ 12 Hours ]
Text Books:
1. M.G.Venkateshmurthy, “Introduction to UNIX & SHELL Programming”, First
Edition, Pearson Education, 2004.
Reference Books:
1. Forouzan,“Unix and Shell Programming”, 1st Edition,2008 Cengage Learning
India
2. UNIX and Shell Programming, Archana Verma, Firewall Media.

BCA405T: OPERATIONS RESEARCH

Total Teaching Hours : 65 No of Hours / Week : 05
Unit - I
Linear Programming Problems: Origin and development of operations research, Linear
Programming Problem –formulation of Lenear Programming problem, Graphical
solution. Theory of simplex method. Use of artifical variables and their solution.
[ 13 Hours ]
Unit - II
Transportation Problem: Mathematical formulation of transportation problem, Initial
basic Feasible solution, North West corner rule, Matrix minima method, Vogel’s
approximation method, MODI method to find optimal solution.
[13 Hours ]
Unit - III
Assignment Problem: Mathematical formulation of an Assignment problem, Assignment
algorithm, Hungarian Method to solve Assignment Problem.
[ 13 Hours ]
Unit - IV
Network Analysis: Basic components of Network, Rules for drawing Network diagram
Time calculation in Networks. Critical Path Method and PROJECT Evaluation and
Review Techniques. Algorithm and flow chart for CPM and PERT.
[ 13 Hours ]
Unit - V `
Theory of Games: Two –person Zero –sum Games, the maximin and Minimax principle,
Saddle point and value of the Game. Game without saddle points, mixed strategies,
solution for 2X2 games, Graphical method Dominance property.
[ 13 Hours ]
Text books:
1. Taha, “Operations Research”, 7th edition, Pearson Education, 2007.
References Book:
1. Billey E. Gillett, “Introduction to Operations Research” , Himalaya
Publishing House, Delhi, 1979.
2. Hamady A.Taha “Operations Research” , Collin Mac Millan, 1982.

Page 25 of 38
 FIFTH SEMESTER BCA

BCA501T: DATA COMMUNICATIONS AND NETWORKS

Total Teaching Hours : 60 No of Hours / Week : 04

Unit – I
Introduction: Communication Network and services, Approaches to Network Design,
Network Functions and Network Topology, Message ,packet and circuit Switching ,
Internet, Packet Switching ; Key factors in Communication Network Evolution ;
Layered Architecture and Applications – Examples of Layering , OSI Reference Model,
TCP/IP Model Telnet FTP and IP Utilities. Digital Transmission: Digital Representation
of Information: Properties of digital transmission: Characterization of Communication
Channels Frequency Domain and Time Domain : Fundamental limits in Digital
Communication – The Nyquist Signalling rate, The Shannon channel capacity : Line
coding , Modems & digital Modulations
[ 12 Hours ]
Unit - II
Transmission Systems: properties of media and digital transmission Systems – Twisted
Pair , Coaxial Cable, Optical Fibre, Radio Transmission Intrared Light Error detection
and correction – Error detection , Two – dimensional parity checks , Internet checksum ,
Polynomial code; standardized Polynomial codes , Error detecting capability of a
polynomial code, Multiplexing – frequency – Division , Time – Division , SONET;
Wavelength Division Multiplexing Circuit switches; Telephone network , signalling
Traffic and Overload control in Telephone networks – Concentration, Routing Control,
Overload controls Cellular Telephone Networks, Satellite Cellular networks.
[ 12 Hours ]
Unit – III
Peer –to-Peer Protocols:- Peer-to peer Protocols and service models ARQ Protocols stop
and wait , Go –back-N Selective Repeat , Transmission efficiency of ARQ Protocols,
Other adaptation functions , - Sliding window flow control Timing Recovery in
Synchronous Services Reliable Stream Service, Data Link Control, HDLC, PPP ;
Statistical Multiplexing.
[ 12 Hours ]
Unit - IV
Local Area Networks and Medium access Control Protocols:- Multiple access
communications; Local Area network – LAN Structure, MAC Sublayer, Logical link
control layer, Random Access protocols ALOHA , Slotted ALOHA, CSMA, CSMA/CD,
Scheduling approaches to medium access control – Reservation Systems, polling , Token
passing rings, comparison of Random access & Scheduling access control Comparison of
Radom access & SHEDULING MEDIUM access controls; Channelization – FDMA,
TDMA, CDMA;
[ 12 Hours ]
Unit - V
LAN Standard –Ethernet and IEF, 802.3 LAN Standard ; Token Ring and IEEE 8025
LAN standard , FDDI, Wireless LAN’s and IEEE 802.11 Standards; LAN Bridges –
Transparent Bridges , Source Routing Bridges , Mixed – media Bridges. Packet
Switching Networks :- Network services & Internal Network Operation; Packet Network
Topology; Datagrams & VIRTUAL circuits ; structure of switch/ Router, Connectionless
packet switching ; Virtual – Circuit packet switching ; Overview of Routing and
congestion in packet networks – Routing algorithms classification , Routing tables,
Page 26 of 38
shortest path routing algorithms, Flooding , Hierarchical routing , Distance vector routing
Link state routing , congestion control algorithms. [ 12 Hours ]

Text Books:
1. Stallings, “Data and Computer Communications”, 7th Edition,Pearson Education, 2012
Reference Books:
1. Andrew S Tanenbaim, “Computer Networks”, 4th Edition, Pearson Education.
2. Behrouz Ferouzan, Introduction to Data Communication & Networking TMH, 1999.
3. Larry &Peterson & Bruce S Davis; Computer networks Second Edition , Morgan
Kaufman, 2000.

BCA502T : SOFTWARE ENGINEERING

Total Teaching Hours : 60 No of Hours / Week : 04
Unit - I
Introduction: Software Products and Software process, Process models: Waterfall modal,
Evolutionary Development, Bohemia’s Spiral model, Overview of risk management,
Process Visibility, Professional responsibility. Computer based System Engineering:
Systems and their environment, System Procurement, System Engineering Process,
System architecture modelling. Human Factors, System reliability Engineering.
Requirements and Specification: The requirement Engineering Process, The Software
requirement document, Validation of Evolution of requirements, Viewpoint – oriented &
method based analysis , system contexts , Social 7 organizational factors . Data flow ,
Semantic, Objects, models , Requirement Specification, Non functional requirement.
[ 12 Hours ]
Unit - II
Software Prototyping: Prototyping in software process, Prototyping techniques, User
interface prototyping. Software Design: Design Process, Design Strategies, Design
Quality , System Structuring control models, Modular decomposition , Domain Specific
architecture.
[ 12 Hours ]
Unit - III
Object Oriented& function oriented design: Objects, object Classes and inheritance
Object identification, An object oriented design example, Concurrent Objects, Data flow
design Structural decomposition, Detailed Design, A Comparison of design Strategies.
User interface design: Design Principles, User System interaction, Information
Presentation, User Guidance, Interface Evaluation.
[ 12 Hours ]
Unit - IV
Software Reliability and reusability : Software reliability metrics , Software reliability
Specification , Statistical testing ,Reliability Growth modeling, Fault avoidance &
tolerance, Exception handling & defensive programming , Software development with
reuse, Software’ development for reuse , Generator based reuse, Application System
Portability.
[ 12 Hours ]
Unit - V
Software Verification and Validation : The testing Process , Test Planning & Strategies,
Black Box , Structural, interface testing , Program inspections , Mathematically based
verification, Static analysis tools, Clean room software development. Management
Issues: Project management, Quality management, Software cost estimation, Software
maintenance. [ 12 Hours ]
Page 27 of 38
Text book
1. Ian Sommerville – Software Engineering, 9th Edition, Pearson Education Ltd,
2010.
Reference Books
1. Roger S. Pressman – Software Engineering, A Practitioner’s approach, 7th
Edition, McGRAW-HILL Publication, 2010.
2. Pankaj Jalote, “An integrated approach to Software Engineering”, 3rd Edition,
Narosa Publishing House, 2013.

BCA503T: COMPUTER ARCHITECTURE

Total Teaching Hours : 60 No of Hours / Week : 04
Unit - I
DIGITAL LOGIC CIRCUITS: Logic gates Boolean algebra, map simplification,
combinational circuits, flip-flop, sequential circuits. INTEGRATED CIRCUITS AND
DIGITAL FUNCTIONS: Digital integrated circuits, IC flip –flops and registers,
decoders and multiplexers, binary counters, shift registers, random –access memories
(RAM) read –only memories (ROM).
[ 12 Hours ]
Unit - II
DATA REPRESENTATION: Data types, fixed-point representation, floating – point
representation, other binary codes, error detection codes.
DATA TRANSFER OPERATIONS: Register Transfer, Memory Transfer and I/O
Transfer.
[ 12 Hours ]
Unit – III
BASIC COMPUTER ORGANISATION AND DESIGN: Instruction codes, computer
instruction, timing and control, execution and instruction, input-output and interrupt,
design of computer.
[ 12 Hours ]
Unit - IV
CENTRAL PROCESSOR ORGANIZATION : Processor bus organization, arithmetic
logic unit (ALU) instruction formats, addressing modes, data transfer and manipulation ,
program control, microprocessor organization.
[ 12 Hours ]
Unit – V
INPUT-OUTPUT ORGANISATION: Peripheral devices . asynchronous data transfer ,
direct memory access (DMA) ,priority interrupt, input –output processor (IOP).
MEMORY ORGANIZATION : Auxiliary memory, microcomputer memory hierarchy ,
associative memory , virtual memory, cache memory.
[ 12 Hours ]
Text Books
1. M.Moris Mano , Computer System, Architecture, 2nd Edition Prentice Hall of
India.
References
1. Heuring and Jordan, Computer systems design and Architecture , Peason Edition
2. William Stallings , Computer Organisation and Archotecture, Peason Education
3. Floyed , Digital Fundamentals,8th Edition , Peason Education.
4. Andrew S. Temenbauam, Structured Computer Organization , 3rd Edition ;
Prentice Hall of India.
5. David Patterson & Hennessy , Computer Organization & Design , Elsevier.
Page 28 of 38
 BCA504T: OBJECT ORIENTED PROGRAMMING USING JAVA
Total Teaching Hours : 60 No of Hours / Week : 04
Unit - I
Introduction to JAVA: JAVA Evolution: Java History, Java Features, How Java Differs
from C and C++, Java and Internet, Java and World Wide Web, Web Browsers,
Hardware and Software Requirements, Java Support Systems, Java Environment.
Overview of JAVA Language: Introduction, Simple Java program, More of Java
Statements, Implementing a Java Program, Java Virtual Machine, Command Line
Arguments, Programming Style. Constants, Variables, and Data Types: Introduction,
Constants, Variables, Data Types, Declaration of Variables, Giving Values to Variables,
Scope of Variables, Symbolic Constants, Type Casting, Getting Values of Variables,
Standard Default Values, Operators and Expressions: Introduction, Arithmetic Operators,
Relational Operators Logical Operators, Assignment Operators, Increment and
Decrement Operators, Conditional Operators, Bitwise Operators, Special Operators,
Arithmetic Expressions, Evaluation of Expressions, Precedence of Arithmetic Operators,
Type Conversion and Associativity, Mathematical Functions. Decision Making and
Branching: Introduction, Decision Making with if Statement, Simple if Statement, The
if…..else Statement, Nesting of if………Else Statements, The else if Ladder, The Switch
Statement, The ?: Operator. Decision Making and Looping: Introduction. The while
Statement, The do Statement, The for Statement, Jumps in Loops Labeled Loops.
[ 12 hours]
Unit -II
Classes, Arrays, Strings and Vectors: Classes, Objects and Methods: Introduction,
Defining a Class, Adding Variables, Adding Methods, Creating Objects, Accessing Class
Members, Constructors, Methods Overloading, Static Members, Nesting of Methods,
Inheritance: Extending a Class Overriding Methods, Final Variables and Methods,
Finalizer methods, Abstract Methods and Classes, Visibility Control. Arrays, Strings and
Vectors: Arrays, One-dimensional Arrays, Creating an Array, Two -Dimensional Arrays,
Creating an Array, Two – dimensional Arrays, Strings, Vectors, Wrapper Classes.
[ 12 Hours ]
Unit - III
Interfaces, Packages, and Multithreaded Programming: Interfaces: Multiple Inheritance:
Introduction, Defining Interfaces, Extending Interfaces, Implementing Interfaces,
Accessing Interface Variables. Packages: Putting Classes together: Introduction, Java
API Packages, Using System Packages, Naming Conventions, Creating Packages,
Accessing a Package, Using a Package, Adding a Class to a Package, Hiding Classes.
Multithreaded Programming: Introduction, Creating Threads, Extending the Thread
Class, Stopping and Blocking a thread, Life Cycle of a thread, Using Thread Methods,
Thread Exceptions, Thread Priority, Synchronization, Implementing the ‘Runnable’
Interface.
[ 12 Hours ]
Unit - IV
Managing Exceptions, Applet Programming: Managing Errors and Exception:
Introduction, Types of Exception Handling Code, Multiple Catch Statements, Using
Finally Statement, Throwing Our Own Exceptions, Using Exceptions for Debugging.
Applet Programming: Introduction, How Applets Differ from Applications, Preparing to
Write Applets, Building Applet Code, Applet Life Cycle, Creating an Executable applet,
Designing a Web Page, Applet Tag, Adding Applet to HTML File, running the Applet,
More About HTML Tags, Displaying Numerical Values, Getting Input from the User.
[ 12 Hours ]
Page 29 of 38
Unit - V
Graphics Programming, Input/Output: Graphics programming: Introduction, The
Graphics Class, Lines and rectangles, circles, and Ellipses, Drawing Arcs, Drawing
Polygons, Lines Graphs, Using Control Loops in Applets, Drawing Bar Charts.
Managing Input/Output Files in JAVA: Introduction, Concept of Streams, Stream
Classes, Byte Stream Classes, Character Stream Classes, Using Streams, Other Useful
I/O Classes, Using the File Class, Input / Output Exceptions, Creation of Files, Reading /
Writing Characters, Reading / Writing Bytes, Handling Primitive Data Types,
Concatenating and Buffering Files, Interactive Input and output, Other Stream Classes.
[ 12 Hours ]

Text Books:
1. A.Balaguruswamy, “Programming with JAVA”, A Primer, TMH, 1999.
Reference Books:
1. Thomas Boutel, “CGI programming in C and Perl”, Addison – Wesley, 1996.
2. Jefry Dwight et al, Using CGI, Second Edition, Prentice Hall, India, 1997.
3. Patrick Naughton & Herbert Schildt, JAVA 2: The Complete Reference, THM,
1999.
4. Schildt, “JAVA The Complete Reference”, 7th Edition.

BCA505T : MICROPROCESSOR AND ASSEMBLY LAGUAGE

Total Teaching Hours : 60 No of Hours / Week : 04
Unit - I
Architecture and Operation: Introduction to 8085, Microprocessor organization/
architecture & its operation Microprocessor based system, memory interfacing , basic
interfacing concepts ,interfacing I/O devices
[ 12 Hours ]
Unit - II
Programming the 8085: Programming model, instruction classification , Instruction
format, addressing modes, writing assembly level programs-overview of instruction set,
timing diagrams data transfer, Arithmetic, Logic branch operations.
[ 12 Hours ]
Unit - III
Programming techniques- Looping Counting and Indexing , 16 bit arithmetic operations ,
logic operations Compare and rotate operations . Counters and Time delays , Generation
of pulse waveforms. Stacks and subroutines- conditional CALL and RETURN
instructions. Advanced subroutine concepts. BCD to Binary and Binary to BCD
conversions, BCD to 7 segment conversion , Binary to ASCII and ASCII to Binary code
conversion, BCD addition and subtraction , multiplication and division.
[ 12 Hours ]
Unit – IV
Memory Interface: Memory and I/O mapping and interfacing concepts. Interrupts : 8085
vectored interrupts , Restart as Software instructions, additional I/O concepts and
processes.
[ 12 Hours ]
Unit – V
Interfacing of peripherals (I/Os) and applications: Interfacing Keyboard (linear and
matrix) and 7 segment display including multiplexes, 8279 programmable keyboard
/display interface, 8255 PPI , 8259 PIC , DMA and 8257 DMA controller , Serial
communication using 8251, D to A converters and interfacing, RS323 serial
Page 30 of 38
communication standards.
[ 12 Hours ]
Text books
1. R.S.Gaonkar – Microprocessor Architectutre , Programming and Application with
8085. Penram Int. 3rd Edn.
References
1. Douglas V.Hall- Microprocessors and digital systems, MH.
2. Kenneth L.Short - Microprocessor and Programmed Logic ‘’, PHI , 2nd Edn.
3. Aditya P. Mathur- Introduction to Microprocessors, 3RD Edn. TMH
4. Antonakos: Introduction to Intel family of Microprosessors Pearson Education
5. Hoffer: Modern Systems Analysis and Design Pearson Eduction Kendall, System
Analysis and Design

BCA504P : JAVA PROGRAMMING LAB

PART - A
1. Write a program to find factorial of list of number reading input as command line
argument.
2. Write a program to display all prime numbers between two limits.
3. Write a program to sort list of elements in ascending and descending order and
show the exception handling.
4. Write a program to implement all string operations.
5. Write a program to find area of geometrical figures using method.
6. Write a program to implement constructor overloading by passing different
number of parameter of different types.
7. Write a program to create student report using applet, read the input using text
boxes and display the o/p using buttons.
8. Write a program to calculate bonus for different departments using method
overriding.
9. Write a program to implement thread, applets and graphics by implementing
animation of ball moving.
10. Write a program to implement mouse events and keyboard events.
PART – B
During practical examination the External and Internal examiners may prepare exam
question paper related to theory syllabus apart from Part-A. (A minimum of 10
Programs has to be prepared).
Note :
a) The candidate has to write both the programs One from Part-A and other from
Part-B and execute one program as of External examiner choice.
b) A minimum of 10 Programs has to be done in Part-B and has to be maintained in
the Practical Record.
c) Scheme of Evaluation is as follows:
Writing two programs - 10 Marks
Execution of one program - 10 Marks
Formatting the Output - 05 Marks
Viva - 05 Marks
Record - 05 Marks
Total - 35 Marks

Page 31 of 38
 BCA505P: ASSEMBLY LANGUAGE PROGRAMMING LAB
PART - A
1. Exchange of two 16-bit numbers.
2. Addition & Subtraction of two 8 –bit HEX numbers.
3. Subtraction of two 16 –bit numbers.
4. Two n-byte Number addition.
5. Block Transfer.
6. ‘N’ Decimal Number addition.
7. 4-Digit BCD addition.
8. Subtraction of 16 –bit number.
9. Sorting of array in ascending order.
10. Multiplication of 2 digit BCD
PART – B
During practical examination the External and Internal examiners may prepare exam
question paper related to theory syllabus apart from Part-A. (A minimum of 10
Programs has to be prepared).
Note :
a) The candidate has to write both the programs One from Part-A and other from
Part-B and execute one program as of External examiner choice.
b) A minimum of 10 Programs has to be done in Part-B and has to be maintained in
the Practical Record.
c) Scheme of Evaluation is as follows:
Writing two programs - 10 Marks
Execution of one program - 10 Marks
Formatting the Output - 05 Marks
Viva - 05 Marks
Record - 05 Marks
Total - 35 Marks

BCA506P : PROJECT
Students can develop a project in team (maximum three members). They should
implement their project in college in any RDBMS package or any language available in
the college. The students have to collect data outside practical hours. Project may be
taken outside but must be implemented in the college. Internal marks can be awarded by
the guide by evaluating the performance of the students during the course of project
work. In viva-voce the questions must be directed only on the project work to access the
involvement and understanding of the problem by the students.
The project carries 100 marks is distributed as follows:
Demonstration and Presentation 65 Marks
Viva-voce 25 Marks
Project Report 10 Marks

SIXTH SEMESTER BCA

BCA601T : THEORY OF COMPUTATION

Total Teaching Hours : 60 No of Hours / Week : 04
Unit - I
Introduction to Finite Automata: The central concepts of Automata theory; Deterministic
finite automata; Nondeterministic finite automata. An application of finite automata,
Page 32 of 38
Finite automata with Epsilon transitions.
[ 12 Hours ]
Unit - II
Regular Expressions: Finite Automata and Regular Expressions Applications of Regular
Expressions. Regular languages; Proving languages not to be regular languages; Closure
properties of regular languages; Decision properties of regular languages; Equivalence
and minimization of automata.
[ 12 Hours ]
Unit - III
Context–free grammars: Parse trees; Applications; Ambiguity in grammars and
Languages. Definition of the Pushdown automata; the languages of a PDA; Equivalence
of PDA’s and CFG’s.
[ 12 Hours ]
Unit - IV
Deterministic Pushdown Automata:Normal forms for CFGs; The pumping lemma for
CFGs; Closure properties of CFLs. Problems that Computers cannot solve.
[ 12 Hours ]
Unit – V
The Turing machine:Programming techniques for Turing Machines. Undecidability, A
Language that is not recursively enumerable; An Undecidable problem that is RE; Post’s
Correspondence problem.
[ 12 Hours ]

Text Book:
1. John E. Hopcroft, Rajeev Motwani, Jeffrey D.Ullman: Introduction to Automata
Theory, Languages and Computation, 3rd Edition, Pearson Education, 2011.
Reference Books:
1. John C Martin: Introduction to Languages and Automata Theory, 3rd Edition,
Tata McGraw-Hill, 2007.
2. Daniel I.A. Cohen: Introduction to Computer Theory, 2nd Edition, John Wiley &
Sons, 2009.
3. Thomas A. Sudkamp: An Introduction to the Theory of Computer Science,
Languages and Machines, 3rd Edition,Pearson Education, 2006

BCA602T: SYSTEM PROGRAMMING

Total Teaching Hours : 60 No of Hours / Week : 04
Unit - I
Background: Machine Structure, Evolution of the Components of a Programming
System, Assembler, Loaders, Macros, Compliers, Formal Systems. Machine Structure,
Machine Language and assembly language: General Machine Structure, Machine
Language, Assembly Language
[ 12 Hours ]
Unit - II
Assemblers: General Design Procedure, Design of assembler, Statement of Problem,
Data structure, Format of databases, algorithm, look for modularity, Table Processing:
Searching and Sorting. The Problem, Searching a table, linear Search, binary Search,
Sorting, interchange sort, Shell Sort, Bucket Sort, Radix Exchange Sort, address
calculation sort, comparison of sorts, hash or random entry searching.
[ 12 Hours ]

Page 33 of 38
Unit - III
MACRO LANGUAGE AND THE MACRO PROCESSOR: Macroinstruction, Features
of macro Facility, Macro instruction arguments, conditional macro Expansion, macro
calls within macros, macro Instructions defining macros, Implementation, Statement of
problem, implementation of a restricted facility, A two pass algorithm. A single pass
algorithm, implementation of macro calls within macros. Implementation within an
assembles.
[ 12 Hours ]
Unit - IV
LOADERS: Loader schemes, Compile & go, General loading Scheme, absolute loaders,
Subroutine Languages, Relocating loaders, Direct linking loaders, other loading Schemes
– Binders, linking loaders, Overlays, Dynamic binders. Design of absolute loader, Design
of a Direct linking loader Specification of problem, Specification of data structure,
format of data bases algorithm.
[ 12 Hours ]
Unit - V
COMPILERS: Statement of problem, Problem1: Recognizing basic Elements, Problem2:
Recognizing Syntactic cutis & interpreting meaning, Problem3: Storage Allocation,
Problem4: Code Generation. Optimization (machine independent) optimization (machine
dependent), Assembly Phase, General Model of complier. PHASES OF COMPILERS:
Simple Structure of Compiler, Brief introduction to 7 Phases of Compliers.
[ 12 Hours ]
Text Books:
1. John J. Donowon, System Programming, TATA McGraw-Hill.
Reference Books:
1. Dhamdhere: System programming and Operating System TMH
2. Beck: System Software, 3/e Pearson Education.

BCA603T : CRYPTOGRAPHY AND NETWORK SECURITY

Total Teaching Hours : 60 No of Hours / Week : 04
Unit - I
Introduction: Security Goals, Cryptographic Attacks, Services and Mechanism,
Techniques. Mathematics of Cryptography: Integer Arithmetic, Modular Arithmetic,
Matrices, Linear Congruence.
[ 12 Hours ]
Unit – II
Traditional Symmetric-Key Ciphers: Introduction, Substitution Ciphers, Transpositional
Ciphers, Stream and Block Ciphers. Data Encryption Standard (DES): Introduction, DES
Structure, DES Analysis, Security of DES, Multiple DES, Examples of Block Ciphers
influenced by DES. Advanced Encryption Standard: Introduction, Transformations, Key
Expansion, The AES Ciphers, Examples, Analysis of AES.
[ 12 Hours ]
Unit III
Encipherment using Modern Symmetric-Key Ciphers: Use of Modern Block Ciphers,
Use of Stream Ciphers, Other Issues. Mathematics of Asymmetric-Key Cryptography:
Primes, Primality Testing, Factorization, Chinese Remainder Theorem, Quadratic
Congruence, Exponentiation and Logarithm. Asymmetric Key Cryptography:
Introduction, RSA Cryptosystem, Rabin Cryptosystem, Elgamal Cryptosystem, Elliptic
Curve Cryptosystems.
[ 12 Hours ]
Page 34 of 38
Unit - IV
Cryptography Hash Functions: Introduction, Description of MD Hash Family, Whirlpool,
SHA-512. Digital Signature: Comparison, Process, Services, Attacks on Digital
Signature, Digital Signature Schemes, Variations and Applications. Key Management:
Symmetric-Key Distribution, Kerberos, Symmetric-Key Agreement, Public-Key
Distribution, Hijacking.
[ 12 Hours ]
Unit - V
Security at the Application Layer: PGP and S/MIME: Email, PGP, S/MIME. Security at
the Transport Layer: SSL and TLS: SSL Architecture, Four Protocols, SSL Message
Formats, Transport Layer Security. Security at the Network Layer: IPSec: Two modes,
Two security protocols, Security association, security policy, Internet Key exchange,
ISAKMP. [ 12 Hours ]
Text Book:
1. Behrouz A. Forouzan, Debdeep Mukhopadhyay: Cryptography and Network
Security, 2nd Edition, Special Indian Edition, Tata McGraw-Hill, 2011.
Reference Books:
1. Michael E. Whitman and Herbert J. Mattord: Principles of Information Security,
2nd Edition, Thomson, Cengage Delmar Learning India Pvt., 2012.
2. William Stallings: Network Security Essentials: Applications and Standards, 4th
Edition, Pearson Education, 2012.

BCA604T: WEB PROGRAMMING

Total Teaching Hours : 60 No of Hours / Week : 04
Unit - I
Fundamentals of Web: Internet, WWW, Web Browsers, and Web Servers, URLs,
MIME, HTTP, Security, The Web Programmers Toolbox. XHTML: Origins and
evolution of HTML and XHTML, Basic syntax, Standard XHTML document structure,
Basic text markup, Images, Hypertext Links, Lists, Tables.
[12 Hours]
Unit - II
HTML and XHTML: Forms, Frames in HTML and XHTML, Syntactic differences
between HTML and XHTML. CSS: Introduction, Levels of style sheets, Style
specification formats, Selector forms, Property value forms, Font properties, List
properties, Color, Alignment of text, The Box model, Background images, The <span>
and <div> tags, Conflict resolution.
[ 12 Hours]
Unit -III
Java Script: Overview of JavaScript; Object orientation and JavaScript; General syntactic
characteristics; Primitives, Operations, and expressions; Screen output and keyboard
input; Control statements; Object creation and Modification; Arrays; Functions;
Constructor; Pattern matching using expressions; Errors in scripts; Examples.
[ 12 Hours]
Unit - IV
Java Script and HTML Documents: The JavaScript execution environment; The
Document Object Model; Element access in JavaScript; Events and event handling;
Handling events from the Body elements, Button elements, Text box and Password
elements; The DOM 2 event model; The navigator object; DOM tree traversal and
modification.
[12 Hours]
Page 35 of 38
Unit - V
Dynamic Documents with JavaScript: Introduction to dynamic documents; Positioning
elements; Moving elements; Element visibility; Changing colors and fonts; Dynamic
content; Stacking elements; Locating the mouse cursor; Reacting to a mouse click; Slow
movement of elements; Dragging and dropping elements. XML: Introduction; Syntax;
Document structure; Document Type definitions; Namespaces; XML schemas;
Displaying raw XML documents; Displaying XML documents with CSS; XSLT style
sheets; XML Processors; Web services.
[ 12 Hours]
Text Books
1. Robert W Sebesta, “Programming the World Wide Web”, 4th Edition, Pearson
Education, 2008.
Reference Books
1. M.Deitel, P.J.Deitel, A.B.Goldberg, “Internet & World Wide Web How to
program”, 3rd Edition, Pearson Education / PHI, 2004.
2. Chris Bates, “Web Programming Building Internet Applications”, 3rd Edition,
Wiley India, 2006.
3. Xue Bai et al, “The Web Warrior Guide to Web Programming”, Thomson, 2003.
4. Sklar, “The Web Warrior Guide to Web Design Technologies”, 1st Edition,
Cengage Learning India.

BCA604P : WEB PROGRAMMING LAB

PART -A
1. Write a program to find factorial of list of number reading input as command line
argument.
2. Write a program to sort list of element in ascending and descending order and show
the exception handling.
3. Write a program to implement all string operations.
4. Write a program to find area of geometrical figures using method overloading.
5. Write a program to implement constructor overloading by passing different number of
parameter of different types.
6. Write a program to create student report using applet, read the input using text boxes
and display the o/p using buttons.
7. Write a program to implement an apply by passing parameter to HTML.
8. Write a program to implement thread, applets and graphics by implementing
animation of ball moving.
9. Write a program to implement mouse events.
10. Write a program to implement keyboard events.
PART – B
During practical examination the External and Internal examiners may prepare exam
question paper related to theory syllabus apart from Part-A. (A minimum of 10
Programs has to be prepared).
Note :
a) The candidate has to write both the programs One from Part-A and other from
Part-B and execute one program as of External examiner choice.
b) A minimum of 10 Programs has to be done in Part-B and has to be maintained
in the Practical Record.
c) Scheme of Evaluation is as follows:
Writing two programs - 10 Marks
Execution of one program - 10 Marks
Page 36 of 38
Formatting the Output - 05 Marks
Viva - 05 Marks
Record - 05 Marks
Total - 35 Marks

BCA604P : WEB PROGRAMMING LAB

PART - A
1. Create a form having number of elements (Textboxes, Radio buttons, Checkboxes,
and so on). Write JavaScript code to count the number of elements in a form
2. Create a HTML form that has number of Textboxes. When the form runs in the
Browser fill the textboxes with data. Write JavaScript code that verifies that all
textboxes has been filled. If a textboxes has been left empty, popup an alert
indicating which textbox has been left empty.
3. Develop a HTML Form, which accepts any Mathematical expression. Write
JavaScript code to Evaluates the expression and Displays the result.
4. Create a page with dynamic effects. Write the code to include layers and basic
animation.
5. Write a JavaScript code to find the sum of N natural Numbers. (Use user-defined
function)
6. Write a JavaScript code block using arrays and generate the current date in words,
this should include the day, month and year.
7. Create a form for Student information. Write JavaScript code to find Total,
Average, Result and Grade.
8. Create a form for Employee information. Write JavaScript code to find DA, HRA,
PF, TAX, Gross pay, Deduction and Net pay.
9. Create a form consists of a two Multiple choice lists and one single choice list
(a) The first multiple choice list, displays the Major dishes available
(b) The second multiple choice list, displays the Starters available.
(c)The single choice list, displays the Soft drinks available.
10. Create a web page using two image files, which switch between one another as the
mouse pointer moves over the image. Use the on Mouse Over and on Mouse Out
event handlers.
PART – B
During practical examination the External and Internal examiners may prepare exam
question paper related to theory syllabus apart from Part-A. (A minimum of 10
Programs has to be prepared).
Note :
a) The candidate has to write both the programs One from Part-A and other from
Part-B and execute one program as of External examiner choice.
b) A minimum of 10 Programs has to be done in Part-B and has to be maintained in
the Practical Record.
c) Scheme of Evaluation is as follows:
Writing two programs - 10 Marks
Execution of one program - 10 Marks
Formatting the Output - 05 Marks
Viva - 05 Marks
Record - 05 Marks
Total - 35 Marks

Page 37 of 38
 BCA605P : PROJECT WORK

Students should individually develop a project. They should implement their project in
college in any RDBMS package or any language available in the college. The project
should web based. The students have to collect data outside practical hours. Project may
be taken outside but must be implemented in the college. Internal marks can be awarded
by the guide by evaluating the performance of the students during the course of project
work. In viva-voce the questions must be directed only on the project work to access the
involvement and understanding of the problem by the students.
The project carries 200 marks is distributed as follows:
Demonstration and Presentation 130 Marks
Viva-voce 50 Marks
Project Report 20 Marks

*********

Page 38 of 38
 BANGALORE UNIVERSITY

NEW SYLLABUS 2020 – 21

B.Com. DEGREE
(TOURISM & TRAVEL MANAGEMENT)
(CBCS -SEMESTER SCHEME)
(Revised Syllabus as on BOS held on 26th June 2020)

Chairperson – BOS
Prof. R. Sarvamangala

DEPARTMENT OF COMMERCE

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 1

 BANGALORE UNIVERSITY
DEPARTMENT OF COMMERCE
Regulations Pertaining To B.Com Degree in
Tourism and Travel Management (CBCS) Semester Scheme 2020-2021 onwards
I. OBJECTIVES :
1. To cater to the manpower needs of Tourism, Travel and Hospitality Industries.
2. To develop business analysts for companies, capital markets and commodity markets.
3. To prepare students to take up higher education to become business scientists, researchers
consultants and teachers, with core competencies.
4. To develop human resources to act as think tank for Tourism Development.
5. To develop entrepreneurs in the field of Tourism and Travel Industry.
6. To develop business philosophers with a focus on social responsibility and ecological
sustainability.
7. To develop holistic and ethical managers with interdisciplinary approach.
8. To prepare students for professions in the field of Tourism and Travel Management .
9. Also to develop the students for various competitive examinations related to service industry.

II. ELIGIBILITY FOR ADMISSION :

Candidates who have completed Two year Pre – University course of Karnataka State or its
equivalent with Business Studies and Accountancy as two major subjects of study in both first
and second year pre-university are eligible for admission into this course.

III. DURATION OF THE COURSE:

The course of study is Three (03) years of Six Semesters. A candidate shall complete his/her degree within six
(06) academic years from the date of his/her admission to the first semester. A Student who successfully
completes Three (03) years of the course will be awarded Bachelor’s Degree in Commerce (B.Com.) with
Tourism and Travel Management.

IV. MEDIUM OF INSTRUCTION

The medium of instruction shall be English. However, a candidate will be permitted to write the
examination either in English or in Kannada.

V. CLASS ROOM STRENGTH OF STUDENTS

There shall be Maximum of 60 students in each section.

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

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 2

VII. COURSE MATRIX
Annexure – 1 for B.Com ( Tourism and Travel Management ) Course Matrix

VIII. TEACHING AND EVALUATION:

8.1 M.Com/MBA/MFA/MBS graduates with B.Com, B.B.M, BBA& BBS as basic degree from a
recognized university are only eligible to teach and to evaluate the Commerce Subjects.
(excepting languages, compulsory additional subjects and core Information Technology related
subjects) mentioned in this regulation.
8.2 MTM/MTTM/MTA/MBA Tourism/MBATourism & Travel Management Specialisation is only
eligible to teach and evaluate the Tourism and Travel Management Subjects.
8.3 BHM/BSc.Hotel Management with any Master Degree /M.Sc Hotel Management/ MHM/MBA
Hospitality Management is only eligible to teach and evaluate the Hotel Management and
Hospitality related subjects.
8.4 Foreign Languages like French, Spanish or German with Minimum Qualification of Diploma in
Relevant Languages from recognized university or B1 of CEFR is only eligible to relevant
languages.

IX. SKILL DEVELOPMENT / RECORD MAINTENANCE AND SUBMISSION:

a. Every college is required to establish a dedicated business lab for the purpose of conducting
practical/on line assignments to be written in the record.
b. In every semester, the student should maintain a Record Book in which a minimum of 5
exercises/programs per subject are to be recorded. This Record has to be submitted to the
Faculty for evaluation at least 15 days before the end of each semester.

X. SCHEME OF EXAMINATION:
a. There shall be a university examination at the end of each semester. The maximum marks for the
university examination in each paper shall be 70.
b. Of the 30 marks of Internal Assessment, 20 marks shall be based on Two tests. Each test shall be
of at least 01 hour duration to be held during the semester. The average of two tests shall be
taken as the internal assessment marks. The remaining 10 marks of the Internal Assessment shall
be based on Attendance and Skill Development Record of 05 marks each.
c. The marks based on attendance shall be awarded as given below:
75% to 80% = 01 mark.
81% to 85% = 02 marks.
86% to 90% = 03 marks.
91% to 95% = 04 marks.
96% to 100% = 05 marks.
d. Marks for skill development shall be awarded by the faculty concerned based on Skill
Development exercises provided in the syllabus of each paper. The student is required to
prepare/workout the concerned exercises in a Record Book maintained by him/her and shall
submit it the faculty concerned at least 15 days before the last date of the semester.

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 3

XI. APPEARANCE FOR THE EXAMINATION:
a) A candidate shall apply for all the parts in each examination when he/she appears for the first
time. A candidate shall be considered to have appeared for the examination only if he/she has
submitted the prescribed application for the examination along with the required fees to the
university.
b) A candidate who has passed any language under Part-I shall be eligible to claim exemption from
the study of the language if he/she has studied and passed the language at the corresponding
level.
c) Further, candidates shall also be eligible to claim exemption from studying and passing in those
commerce subjects which he/she has studied and passed at the corresponding level, subject to the
conditions stipulated by the university.
d) A candidate who is permitted to seek admission to this degree course on transfer from any other
University shall have to study and pass the subjects which are prescribed by the University. Such
candidates shall not however, be eligible for the award of ranks.

XII. MINIMUM FOR A PASS:

Candidates who have obtained a minimum of 35% marks in university examination (i.e. 25
marks out of 70 marks of theory examination) and 40% in aggregate (i.e., total of university
examination and internal assessment marks) in each subject shall be eligible for a pass or
exemption in that subject.

XIII. CLASSIFICATION OF SUCCESSFUL CANDIDATES:

1. The results of the First to Sixth semester degree examination shall be declared and classified
separately as follows:
a. First Class with Distinction : 75% and above of the total marks of parts I, II, III and IV
b. First Class: Those who obtain 60% and above, but less than 75% of the total marks of parts I, II
III and IV
c. Second Class: Those who obtain 50% and above but less than 60% of total marks of parts I, II ,
III and IV
d. Pass Class: Rest of the successful candidates who secure 40% and above but less than 50% of
marks in part I, II ,III and IV.
2. Class shall be declared on the basis of the aggregate marks obtained by the candidates in this
degree course (excluding languages (part I) and non-core subjects (Part IV) as a whole.
However, only those candidates who have passes each semester university examination in the
first attempt only shall be eligible for award of ranks. The first ten ranks only shall be notified by
the University.

XIV. MEDALS AND PRIZES:

No candidates passing an external examination shall be eligible for any scholarship, fellowship,
medal, prize or any other award.

XV. TERMS AND CONDITIONS:

a) A candidate is allowed to carry all the previous un-cleared papers to the subsequent
semester/semesters.

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 4

b) Such of those candidates who have failed/remained absent for one or more papers henceforth
called as repeaters, shall appear for exam in such paper/s during the three immediately
succeeding examinations. There shall be no repetition for internal assessment test.
c) The candidate shall take the examination as per the syllabus and the scheme of examination in
force during the subsequent appearances.

XVI. PATTERN OF QUESTION PAPER:

Each theory question paper shall carry 70 marks and the duration of examination is 3 hours. The
Question paper shall ordinarily consist of three sections, to develop testing of conceptual skills,
understanding skills, comprehension skills, articulation and application of skills. The question
paper setter shall be asked to prepare THREE sets of papers with a maximum of 10% repetition.
The Question Paper will be as per the following Model:
( Theory Subjects only & AECC Papers)

Section – A Conceptual Questions 5 x 2 Marks = 10 Marks

1.a,b,c,d,e,f Answer any 5 out of 6 questions
Section – B Analytical Questions 3 x 5 Marks = 15 Marks
2,3,4,5 Answer any 3 out of 4 questions
Section –C Essay type /Descriptive Questions 3 x 15 Marks = 45 Marks
6,7,8,9 Answer any 3 out of 4 questions
TOTAL 70 Marks

V & VI Semester Foreign Language Skills – I & II – Question pattern would be

Answer any Seven Questions out of given ten questions : 7 x 10 = 70 Marks
1,2,3,4,5,6,7,8,9,10.
Note: Questions should comprise from syllabus including grammar and application with reference
to the tourism and travel industry.

XVII. PROVISION FOR IMPROVEMENT OF RESULTS:

The candidate shall be permitted to improve the results of the whole examination or of any
Semester or a subject within the prescribed time by the university after the publication of the
results. This provision shall be exercised only once during the course and the provision once
exercised shall not be revoked. The application for improvement of results shall be submitted to
the Registrar (Evaluation)along with the prescribed fee.

XVIII. REMOVAL OF DIFFICULTY AT THE COMMENCEMENT OF THESE

REGULATIONS:
If any difficulty arises while giving effect to the provision of these Regulations, the Vice
Chancellor may in extraordinary circumstances, pass such orders as he may deem fit.

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 5

 ANNEXURE – 1
BANGALORE UNIVERSITY
B.Com Tourism and Travel Management
CBCS Semester Scheme (2020-21Onwards)
COURSE MATRIX
First Semester B.Com Tourism and Travel Management

Parts Title of the Papers Paper Instr Duration Marks

Code uctio of Exam Credits
ns / (Hrs) IA Univ Total
Week Exam
Part – I Language – I : Kannada/ 1.1 4 3 30 70 100 3
Sanskrit/Urdu/Tamil/
Malayalam/Marathi/Hindi/
Additional English
Language – II: English 1.2 4 3 30 70 100 3
Part – II Financial Accounting 1.3 4 3 30 70 100 3
Fundamentals of Management 1.4 4 3 30 70 100 3
and Life Skills
Tourism Business – I 1.5 4 3 30 70 100 3
Tourism Products of India - I 1.6 4 3 30 70 100 3
Part – III Practical: 1.7 2 -- 40 60 100 2
Study Tour Report & Viva Report
Viva Voce – I Voce
Part – IV Foundation Course# -- 3 3 30 70 100 2
CC & EC** -- -- -- 50 -- 50 1
TOTAL CREDITS 23

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 6

 BANGALORE UNIVERSITY
B.Com Tourism and Travel Management
CBCS Semester Scheme (2020-21 Onwards)
COURSE MATRIX
Second Semester B.Com Tourism and Travel Management
Parts Title of the Papers Paper Instr Duration Marks
Code uctio of Exam Credits
ns / (Hrs) IA Univ Total
Week Exam
Part – I Language – I : Kannada/ 2.1 4 3 30 70 100 3
Sanskrit/Urdu/Tamil/
Malayalam/Marathi/Hindi/
Additional English
Language – II: English 2.2 4 3 30 70 100 3
Part – II Advanced Financial Accounting 2.3 4 3 30 70 100 3
Marketing & Event Management 2.4 4 3 30 70 100 3
Tourism Business – II 2.5 4 3 30 70 100 3
Tourism Products of India - II 2.6 4 3 30 70 100 3
Part – III Practical: 2.7 2 -- 40 60 100 2
Study Tour Report & Viva Report
Viva Voce – II Voce
Part – IV Foundation Course# -- 3 3 30 70 100 2
CC & EC** -- -- -- 50 -- 50 1
TOTAL CREDITS 23

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 7

 BANGALORE UNIVERSITY
B.Com Tourism and Travel Management
CBCS Semester Scheme (2020-21Onwards)
COURSE MATRIX
Third Semester B.Com Tourism and Travel Management
Parts Title of the Papers Paper Instr Duration Marks
Code uctio of Exam Credits
ns / (Hrs) IA Univ Total
Week Exam
Part – I Language – I : Kannada/ 3.1 4 3 30 70 100 3
Sanskrit/Urdu/Tamil/
Malayalam/Marathi/Hindi/
Additional English
Language – II : English 3.2 4 3 30 70 100 3
Part – II Corporate Accounting 3.3 4 3 30 70 100 3
Financial Management 3.4 4 3 30 70 100 3
Travel Agency and Tour 3.5 4 3 30 70 100 3
Operations – I
Hospitality Management 3.6 4 3 30 70 100 3
Part – III Practical: 3.7 2 -- 40 60 100 2
Study Tour Report & Viva Report
Viva Voce – III Voce
Part – IV Foundation Course # -- 3 3 30 70 100 2
CC & EC** -- -- -- 50 -- 50 1
TOTAL CREDITS 23

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 8

 BANGALORE UNIVERSITY
B.Com Tourism and Travel Management
CBCS Semester Scheme (2020-21Onwards)
COURSE MATRIX
Fourth Semester B.Com Tourism and Travel Management
Parts Title of the Papers Paper Instr Duration Marks
Code uctio of Exam Credits
ns / (Hrs) IA Univ Total
Week Exam
Part – I Language – I : Kannada/ 4.1 4 3 30 70 100 3
Sanskrit/Urdu/Tamil/
Malayalam/Marathi/Hindi/
Additional English
Language – II : English 4.2 4 3 30 70 100 3
Part – II Advanced Cost Accounting 4.3 4 3 30 70 100 3
Costing Methods 4.4 4 3 30 70 100 3
Travel Agency and Tour 4.5 4 3 30 70 100 3
Operations – II
India’s Culinary Heritage 4.6 4 3 30 70 100 3
Part – III Practical: 4.7 2 -- 40 60 100 2
Study Tour Report & Viva Report
Viva Voce – IV Voce
Part – IV Foundation Course# -- 3 3 30 70 100 2
CC & EC** -- -- -- 50 -- 50 1
TOTAL CREDITS 23

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 9

 BANGALORE UNIVERSITY
B.Com Tourism and Travel Management
CBCS Semester Scheme (2020-21Onwards)
COURSE MATRIX
Fifth Semester B.Com Tourism and Travel Management
Parts Title of the Papers Paper Instr Duration Marks
Code uctio of Exam Credits
ns / (Hrs) IA Univ Total
Week Exam
Part – I Income Tax – I 5.1 4 3 30 70 100 3
Cost Management 5.2 4 3 30 70 100 3
Foreign Lang. Skills – I (French) 5.3 4 3 30 70 100 3
Front Office Management 5.4 4 3 30 70 100 3
Part – Heritage Management 5.5 4 3 30 70 100 3
II Global Tourism Geography 5.6 4 3 30 70 100 3
Part III Practical : 5.7 2 -- 50 50 100 3
Internship Report & Viva Voce Viva Report
Voce
Part - Ability Enhancement -- 3 3 30 70 100 3
IV Compulsory Course *
TOTAL CREDITS 24

*V Semester B.Com TTM – Ability Enhancement Compulsory Course (AECC)

Department of Tourism & Travel Management / College can choose any one of the Following
courses depending upon the availability of the resources
1. Tour Guiding and Interpretation
2. Basic Air Fare & Ticketing
3. Yoga and Yogic Practices
The Question paper pattern will be as similar to the Tourism & Travel Management /Core Paper
Pattern only.

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 10

 BANGALORE UNIVERSITY
B.Com Tourism and Travel Management
CBCS Semester Scheme (2020-21Onwards)
COURSE MATRIX

Sixth Semester B.Com Tourism and Travel Management

Parts Title of the Papers Paper Instr Duration Marks
Code uctio of Exam Credits
ns / (Hrs) IA Univ Total
Week Exam
Part – Income Tax- II 6.1 4 3 30 70 100 3
I
Management Accounting 6.2 4 3 30 70 100 3
Foreign Lang.Skills – II (French) 6.3 4 3 30 70 100 3
House Keeping Management 6.4 4 3 30 70 100 3
Part – Museology and Conservation 6.5 4 3 30 70 100 3
II MICE Tourism 6.6 4 3 30 70 100 3
Part- Practical : 6.7 2 -- 50 50 100 3
Project Report & Viva Voce Viva Report
III Voce
Part - Ability Enhancement -- 3 3 30 70 100 3
IV Compulsory Course *
TOTAL CREDITS 24

* VI Semester B.Com TTM – Ability Enhancement Compulsory Course (AECC)

Department of Tourism & Travel Management / College can choose any one of the Following
courses depending upon the availability of the resources
1. Tour Leadership & Management
2. Event Logistics
3. Management of Adventure Tour Operations
The Question paper pattern will be as similar to the Tourism & Travel Management /Core Paper
Pattern only.

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 11

1. Foundation, Skill Development or Interdisciplinary Courses (Foundation Course#)
(Common for all programmes):
 Constitution of Indian and Human Rights
 Environment and Public Health
 Computer Applications and Information Technology
 Business Entrepreneurship and Management
 Philosophy, Psychology and Life Skills
 Personality Development and Leadership / Integrating Mind, Body and Heart
 Indian History, Culture and Diversity
 Research Methodology
 Education and Literacy / Science and Life
 Human Resource Development .Management
 One of the Foreign Languages such as German, French etc.
 Commodity & Stock Market
 Mathematics in finance.
 Any other Course prescribed by the University from time to time
2. Co-and Extra – Curricular Activities (CC& EC*)
A student shall opt for any one of the following activities in the first four semesters offered in the
college
 N.S.S / N.C.C./Rotary Activities / Rovers and Rangers
 Sports and Games / Activities related to Yoga
 A Small project work concerning the achievements of Indian in different fields
 Evolution of study groups/seminar circles on Indian thoughts and ideas
 Interaction with local communities in their neighborhood and learn about and from them
 Exploring different aspects of Indian civilizations
 Other activities such as Cultural Activities as prescribed by the University.
Evaluation of Co-and Extra Curricular Activities is as per the procedure evolved by the University
from time to time.

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 12

 I Semester B.Com Tourism and Travel Management

1.3 FINANCIAL ACCOUNTING

OBJECTIVE: The objective of this course is to help the students acquire conceptual
knowledge of the discipline financial accounting and to impart skills for preparation of
financial statements of different undertakings for acquiring practical wisdom

Unit 1. CONCEPTUAL FRAME WORK OF FINANCIAL ACCOUNTING 14 Hrs

Meaning, Definition, Objectives, -Important Terminologies (only meanings) Transaction,
debit, credit, Assets, Liabilities, Capital, Drawings, Goods, Distinctions between Goods and Assets,
Purchases, Sales, Purchase Returns, Sales Returns, Invoice, Debit Note, Credit Note, Stock, Work-
in-progress, Inventory, Incomes, Expenses, Creditors, Debtors-Bills of Exchange, Bills Receivable,
Bills Payable, Outstanding Expenses, Accrued Incomes, Prepaid Expenses, Incomes received in
Advance, Journal, Journal Entry, Rules for Journal Entry, Subsidiary Books, Journal Proper,
Account Carried Down, Brought Down, Carried Forward, Brought Forward, Ledger Accounts,
income statement and Balance Sheet- Accounting Equation -Accounting concepts- Entity, money
measurement, realization and accrual concept only-introduction to IFRS, US-GAAP, EUROPION-
GAAP and JAPANES GAAP (Theory only)
Unit 2: ACCOUNTING FOR SALE OF PARTNERSHIP FIRM 14 Hrs
Sale to a limited company - need for conversion - meaning of purchase consideration - methods of
calculating purchase consideration - net payment method - net asset method - passing of journal
entries and preparation of ledger accounts in the books of vendor - treatment of certain items -
dissolution expenses - unrecorded assets and liabilities - assets and liabilities not taken over by the
purchasing company - contingent liabilities - non- assumption of trade liabilities - in the books of
purchasing company - passing of incorporation entries - treatment of security premium
Unit 3: ACCOUNTING FOR DEPARTMENTAL UNDERTAKINGS 12 Hrs
Meaning and Features of Departmental Undertaking-Examples of Department Specific Expenses
and Common Expenses -Need and Bases of Apportionment of Common Expenses-Preparation of
Trading and Profit and Loss Account in Columnar Form, General Profit and Loss Account and
Balance Sheet – Simple problems involving adjustment on Closing Stock, Depreciation and Inter
Departmental Transfers at Cost Price. (Problems may contain information for a maximum of three
departments).

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 13

Unit 4: FIRE INSURANCE CLAIMS 10 HOURS
Meaning, Need and Advantages of Fire Insurance-Special terminologies in Fire Insurance Claims –
Insurer/Insurance Company, Insured/Policyholder, Premium, Salvage, Insurance Policy, Sum Assured, Under
Insurance, Average Clause, Claim. Problems on Ascertainment of Fire Insurance Claim (Excluding abnormal
line of goods)
Unit 5 : COMPUTERIZED ACCOUNTING SYSTEMS 06 Hrs
Computerized Accounts by using accounting software: Creating a Company; Configure and
Features settings; Creating Accounting Ledgers and Groups; Creating Stock Items and Groups;
Vouchers Entry

BUSINESS LAB ACTIVITIES

 Drafting of Debit Notes, Credit Notes, Purchase Orders, Sales Invoice, Bills of
Exchange, Form of Journal, Trading A/c, Profit & Loss A/c, Balance Sheet with
imaginary figures
 Develop E-content based partnership deed and limited liability partnership deed
 List out 2 Departmental Undertakings with the following details: Name & Address of
the Departmental Undertaking. List of departments.
 Download insurance claim form and fill the necessary details to claim fire insurance
 Produce documentary evidence for creating accounting ledgers and groups

BOOKS FOR REFERENCE

1. S P Jain and K. L. Narang: Financial Accounting- , Kalyani Publishers
2. Radhaswamy and R.L. Gupta: Advanced Accounting , Sultan Chand
3. Dr. S.N. Maheswari: Financial Accounting, Vikas Publications New Delhi
4. Dr.Janardhanan: Financial Accounting, Kalyani Publishers
5. Anil Kumar, Rajesh Kumar and Mariyappa, “Financial Accounting”, HPH
6. Srinivasan putty Financial Accounting HPH

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 14

 I Semester B.Com Tourism and Travel Management

1.4 FUNDAMENTALS OF MANAGEMENT AND LIFE SKILLS

OBJECTIVE:
The objective of this course is to enable students understand the principles of management
of a business entity and life skills needed for effective management and navigate their lives
UNIT 1: MANAGEMENT 06 HOURS
Introduction, Meaning, Definitions, Characteristics, Importance and Scope of Management-
Management as a Science, as an Art and as a Profession-Meaning and Definitions of
Administration-Differences between Management and Administration
UNIT 2: PRINCIPLES AND FUNCTIONS OF MANAGEMENT 14 HOURS
Principles of Management -Nature and Importance F.W Taylor’s Scientific Management,
Henry Fayol’s 14 Principles of Management-Management By Objectives (MBO) -Meaning,
Definition, Need, Benefits and Limitations-Management By Exception (MBE) -Meaning,
Definition, Need, Benefits and Limitations,-Management functions-Meaning, Definitions,
Characteristics, Benefits & Limitations of Planning, Organizing, Staffing, Directing,
coordinating, reporting & Controlling
UNIT 3: LEADERSHIP AND MOTIVATION 10 Hrs
Leadership -Meaning, Definition, Characteristics.-Role and Qualities of a good Leader-
Leadership Styles—Autocratic, Democratic, Free-rein, New age leadership styles-servant
leadership, level-5 leadership, transformation leadership, transactional leadership,
negotiation leadership, moral leadership, women leadership and global business leadership
style.
Motivation- Nature, importance and Theories of Motivation– Maslow’s Need Hierarchy
Theory, McGregor’s Theory X and Theory Y and Herzberg’s Two Factory Theory
UNIT 4: COMMUNICATION SKILLS 18 Hrs
Meaning and Definitions of Communication-Types of Communication – Formal
Communication & Informal Communication-Modes of Communication – Verbal
Communication, Non Verbal Communication (Body Language, Gestures and Facial
Expressions,) Etiquette and mannerism in personal and business meetings, E-

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 15

communication, Video and virtual Conferencing -Written Communication- Email Writing,
Characteristics and Importance of Effective Communication -Barriers to Effective
Communication and Measures to Overcome Barriers-Effective Communication Skills –
Active Listening, Speaking, Observing, Empathizing-Tips for Improving Communication
Skills
UNIT 5: LIFE SKILLS, PERSONALITY AND ATTITUDE 08 Hrs
Life Skills-Meaning, definitions, elements of life skills-Behavior, attitude, mannerism,
manners, etiquette, ethos, morality, determination commitment, courageousness,
perseverance, self confidence, navigating life under different circumstances, self
actualization
Personality-Meaning, Definition, Characteristics and Determinants, types and sources of
personality, difference between trait and personality
Attitude- Meaning, Definition, Characteristics, Components, Factors influencing attitude,
and types of attitude

BUSINESS LAB ACTIVITIES

1. Draft a chart showing Qualities of moral Leaders in India and in Global
2. Develop E-content for application of Maslow’s need hierarchy theory in the context of
Indian population
3. Capture the positive attitudes of renowned business leader in India
4. Develop E- content for enhancing communication infrastructure of rural India
5. Chart out your own life skills and indentify the pros and cons suggest remedies for
overcoming the negative civic and common sense.
BOOKS FOR REFERENCE
1. Koontz & O’Donnell, Management- McGraw-Hill new York
2. L M Prasad, Principles of management- Sultan Chand & Sons
3. Rustum & Davar, Principles and practice of Management-vikas publishing house Delhi
4. Sharma &Shashi K Guptha – Principles of Management-Kalyani publishing House
5. C. B Gupta-Business Management- Sultan Chand & Sons
6. UrmilaRai Business communication Himalayas Publishing House.
7. K Ramachandra and et.,al. Principles of Management Management HPH

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 I Semester B.Com Tourism and Travel Management

1.5 TOURISM BUSINESS – I

Objectives :
 To introduce the concept of tourism and travel terminology
 To know various components of tourism and travel industry
 To study tourism as a service industry.

UNIT 1 – Definition, History of Travel, Nature, Importance and Scope of Tourism 08 Hours
UNIT 2 – Transport – Road – Rail – Sea – Air - Civil Aviation – Traditional and Supplementary
Accommodation 12 Hours
UNIT 3 – Tourism Motivation, Planning and Tourism Administration and its role in India
08 Hours
UNIT 4 – Social, Physical and Economic Impacts of Tourism – Tourism and Government Policies
(both Central and State policy) 10 Hours
UNIT 5 – Tourism as an Industry – Future of Tourism with special reference to India 10 Hours
Books for Reference:
1. A.K. Bhatia – International Tourism, Sterling Publishers Pvt Ltd, New Delhi, 2003
2. A.K. Bhatia – Tourism Development - Principles and Practices, Sterling Publishers Pvt Ltd, New
Delhi, 2003
3. Pushpinder S. Gill – Dynamics of Tourism, Anmol Publications Pvt Ltd, New Delhi, 1999
4. R.K. Sinha – Growth and Development of Modern Tourism, Dominant Publishers, New Delhi,
2003
5. Pran Nath Seth – Successful Tourism Management, Sterling Publishers Pvt Ltd, New Delhi, 1997
6. Kaul R.N – Dynamics of Tourism, Sterling Publishers Pvt Ltd, New Delhi, Volume 1,2 & 3, 1991
7. K.K Sharma – World Tourism Today, Sarup & Sons, New Delhi, 2004
8. P.C. Sinha, Tourism Planning, Anmol Publications Pvt Ltd, New Delhi, 2005
9. Praveen Sethi – Tourism for the Next Millennium, Rajat Publication, Delhi, 1999

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 I Semester B.Com Tourism and Travel Management
1.6 TOURISM PRODUCTS OF INDIA – I
Objectives:
 To study about various Natural tourism products
 To analyse about various typology of tourism products
UNIT 1 – Tourist Products of India – Natural and Man made – Historical and Geographical
Background of the country 08 Hours
UNIT 2 – International Tourist – Domestic Tourist – Various Kinds of Tourism/ typology of
tourism. 08 Hours
UNIT 3 – Desert Tourism – Desert Safaris – Desert Festival – Adventure Tourism- Types of
Adventure Tourism – Rural Tourism – Village Tourism – Tourism Landscape – Fairs and Festivals
in Villages – Coastal and Wild Life Tourism – Medical Tourism 15 Hours
UNIT 4 – Cultural Tourism – Cuisines and Special Dishes of India – Customs of India – Ancient,
Medieval and Modern Costumes of India –Fairs and Festivals of India 12 Hours
UNIT 5 – Newly created Tourist Destinations – Hill Stations, Theme Parks and Tourism
Development Strategies 10 Hours
Books for reference:
1. Dr. Thandavan & Dr. Revathy Girish – Tourism Product, Volume 1, Dominant Publishers, Delhi,
2005
2. Satyender Singh Malik – Adventure Tourism
3. Cohen – Rethinking Sociology of Tourism
4. A.K. Bhatia – International Tourism, Fundamentals and Practices
5. Fairs and Festivals of India, Hindoology Books, Delhi, 2006.
6. Om Prakash – Cultural history of India, New Age International (p) Ltd, New Delhi, 2005.
7. P.C. Sinha, Tourism Planning, Anmol Publications Pvt Ltd, New Delhi, 2005.
8. Nilakanta Sastri. K.A. – A Comprehensive History of India, Kolkata, 1957

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 I Semester B.Com Tourism and Travel Management
Practical : 1.7 Study Tour Report and Viva Voce- I
Important tourist places covering the following districts of Karnataka:
Mysore - Madikeri
Note: Study Tour Report should be hand written by the individual students only (typed report will
not accepted for evaluation purpose).
Evaluation Pattern :

Particulars Marks
Study Tour Report 60
Viva voce 40
Total 100

The objective of this paper is to enable the students to develop and relate theory to practice, to help
them in getting practical exposure in organizing a tour which will further help them to :
1. Develop knowledge and understanding of different stakeholders of travel and
tourism industry.
2. Analyze and appraise a particular form of tourism and tourism business at a specific
destination.
3. Develop the over all ability and expertise from where to conduct a review /
situational / observational analysis of the tourism industry at the Regional / National
Level.
Note : A week long study tour comprising of the selected places in the above mentioned districts of Karnataka
shall be conducted during the semester classes. A faculty member shall accompany the students to take care
of stay, movement, sight seeing and practical exposure of the study tour ( including the costing and
preparation of Itinerary). After the completion of the study tour , the students are required to prepare Study
Tour Report and face the viva-voce examinations conducted by the BOE . The students will have to give
presentations based on their report before the examiners.

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 19

 II Semester B.Com Tourism and Travel Management
2.3 ADVANCED FINANCIAL ACCOUNTING
OBJECTIVE:
The objective of this course is to help the students acquire knowledge, skills and acumen of
accounting treatment in respect of different categories of business undertakings and special type of
business activities
UNIT 1: BRANCH ACCOUNTS 14 HOURS
Meaning of Head Office, Branch, Branch Accounts and Branch Accounting-Objectives and
Advantages of Branch Accounting Types of Branches – Meaning and features of Dependent
Branches, Independent Branches and Foreign Branches-Methods of maintaining books of accounts
by the Head Office – Meaning and Features of Debtors System, Stock & Debtors System, Wholesale
Branch System and Final Account System-Methods of ascertainment of Profit or Loss of Branch
under Debtors System – Cost Price Method and Invoice Price Method. Problems on preparation of
Branch A/c in the books of Head Office under Cost Price Method and Invoice Price Method
UNIT 2: CONSIGNMENT ACCOUNTS 10 HOURS
Meaning, Definitions and Features of Consignment-Parties in Consignment – Consignor and
Consignee-Differences between Consignment and Ordinary Sale-Special terminologies in
Consignment Accounts – Proforma Invoice, Invoice Price, Account Sales, Non-recurring Expenses,
Recurring Expenses, Ordinary Commission, Overriding Commission, Del Credere Commission,
Normal Loss, Abnormal Loss. Small Problems on Commission and Valuation of Closing Stock-
Consignment Accounts in the books of Consignor – Problems on preparation of Consignment A/c,
Consignee A/c and Goods Sent on Consignment A/c in the books of Consignor.
UNIT 3: JOINT VENTURE ACCOUNTS 08 HOURS
Meaning, Definitions and Features of Joint Venture-Differences between Joint Venture and
Partnership-Accounting for Joint Ventures – Preparation of Joint Venture A/c, Joint Bank A/c and
Co-Venturer’s A/c
UNIT 4: ROYALTY ACCOUNTS 12 HOURS
Meaning and Definition of Royalty-Special terminologies in Royalty Accounts – Landlord, Tenant,
Output, Minimum Rent/Dead Rent, Short Workings, Recoupment of Short Workings. Methods of
Recoupment of Short Workings – Fixed Method and Floating Method-Problems on Ascertainment
of Royalty Payable - Preparation of Analytical Table including adjustment for Strike Period.

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 20

UNIT 5: HIRE PURCHASE ACCOUNTS 12 HOURS
Meaning and Definition of Hire Purchase System-Meaning and Definition of Instalment Purchase
System-Differences between Hire Purchase and Instalment Purchase System- Special terminologies
in Hire Purchase Accounts – Hire Vendor, Hire Purchaser, Cash Price, Down Payment, Hire
Purchase Price, Principal Component, Interest Component-
Need for segregation of Instalment Amount into Principal Component and Interest Component-
Problems on accrual method only-segregation of Instalment Amount into Principal Component and
Interest Component when (i) Interest component is not included in the instalment amount (ii) Interest
component is included in the instalment amount (iii) Rate of interest is not given and (iv) Cash price
is not given.
BUSINESS LAB ACTIVITIES
1. Draft a chart showing types of branches
2. Develop branch accounts E-contents for a firm
3. Develop E-content for a Consignment Agreement
4. Develop E-content for a Joint Venture Agreement
5. Develop E-content for Royalty Agreement
BOOKS FOR REFERENCE
1. Dr. S.N. Maheswari: Financial Accounting, Vikas Publications New Delhi
2. S P Jain and K. L. Narang: Financial Accounting- I, Kalyani Publishers
3. Radhaswamy and R.L. Gupta: Advanced Accounting , Sultan Chand
4. Dr.Janardhanan: Financial Accounting, Kalyani Publishers
5. Jawaharlal & Seema Srivastava :Financial Accounting, HPH
6. Anil Kumar, Rajesh Kumar and Mariyappa, “Financial Accounting”, HPH
7. Srinivas putty Advanced financial Accounting-HPH
8. Saha et., al., Advanced Financial Accounting-VBH

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 21

 II Semester B.Com Tourism and Travel Management
2.4 MARKETING AND EVENT MANAGEMENT
OBJECTIVE:
The objective of this course is to enable students to acquire basic knowledge about the concept of
marketing management, consumer behaviour, market segmentation strategy and event management.
UNIT 1: MARKETING MANAGEMENT AND ENVIRONMENT 12 HOURS
Marketing Management: Meaning, Definitions and Features of Market, Marketer, Marketing
Concepts –Selling Concept, Marketing Concept and Societal Marketing Concept, Marketing versus
Selling, E-marketing and digital marketing meaning only, Marketing Environment –Micro
Environment –Suppliers, Competitors, Intermediaries, Customers and Public Macro Environment –
Demographic, Economic, Natural, Technological, Political and Cultural Factors,
UNIT 2: MARKETING MIX AND MARKET SEGMENTATION 10 HOURS
Marketing mix-Meaning, components-4ps for goods marketing and 7ps for services marketing,
distinction between goods marketing and service marketing. MIS and marketing research and
marketing intelligence (meaning only), Market segmentation- Definition of Market Segment -
Objectives, Advantages, Limitations and Bases of Market Segmentation
UNIT 3: CONSUMER BEHAVIOUR 10 HOURS
Meaning, Definitions, Features and Importance of Consumer Behaviour- Customer versus
Consumer, Buyer versus User, Buyer versus Decision Maker, Factors influencing Consumer
Behaviour – Cultural, Social, Personal and Psychological Factors, Consumers Buying Roles
– Initiator, Influencer, Decider, Buyer and User, Buying Behaviour – Complex Buying Behaviour,
Dissonance Reducing Buying Behaviour, Habitual Buying Behaviour, Variety Seeking Buying
Behaviour, Steps in Buying Process – Need Recognition, Information Search, Evaluation of
Alternatives, Purchase Decision and Post Purchase Behaviour
UNIT 4: EVENT MANAGEMENT 08 HOURS
Event – Meaning, Definition, Characteristics, Types, Advantages and 5 C’s of events, Type of
Customers for Events-Event management – Meaning, Definitions, Essentials, Key Drivers, Stages
and Decision Makers in Event Management-Event Management Staff – Establishing Policies and
Procedures of an Event, Role of Event Manager and the people involved in conducting the event,
Developing Record Keeping System in Event Management

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 22

UNIT 5: CONDUCT OF AN EVENT & PROCEDURE 12 HOURS
Planning Schedule, Steps to Organize an Event, Assignment of Responsibilities- Communication in
Events – Multichannel used for communication, Operational Communication Tools for Events,
Event Marketing and Communications Planning Process- Budget of an Event – Basic Event
Budgeting Rules, Typical Event Expenditure, Reasons for
Budget of an Event, Fundamentals of Creating an Event Budget, Predicting the Financial Outcome
of an Event, Importance of Financial Control of an Event, Continual adjustment of the Event
Budget-Computer Aided Event Management – Use of Computer and Technology from the start to
End of Event, Event Planning Software, Roles and responsibilities of Event manager for different
Events-Checklist of an Event, Emergency plan checklist for an Event, Sample event planning
checklist-Event Proposal-Events Licenses and Permissions, permits and license for events,
Government Environment for Event.
BUSINESS LAB ACTIVITIES:
1. Develop E-content for Marketing Mix components
2. Draft a chart of Marketing Environment
3. Make a diagrammatic presentation of buying process
4. Show different bases of market segmentation
5. Show steps for organizing an event
6. List out (together with relevant photographs) any 5 events that you have participated.
BOOKS FOR REFERENCE:
1. S A Sherlekar & Sherlekar marketing management HPH
2. Nair, S. R. Consumer Behaviour and Marketing Research: Text and Cases. Global Media
3. K Ramachandra and et.,al. Marketing Management t HPH
4. Mark Sonderm CSEP -Event entertainment and production:publishers; wiley and sons, Inc
5. Annestephen; Event management, HPH.
6. K. Venkatramana -Event Management - SHBP.
7. K Ramachandra and Allabaksh Principles of Event Management HPH
8. Rekha and Vibha Marketing management -VBH
9. Nihaasif Event management-VBH

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 23

 II Semester B.Com Tourism and Travel Management
2.5 TOURISM BUSINESS – II
Objective:
 To know the concepts of tourism and its measurement techniques.
 To examine the role of various tourism organizations in promoting tourism
 To study the role of information technology in tourism industry.
UNIT 1 – Organisation – Formal and informal Organisation – Organisation Chart – Forms of
Organisation – Authority and Responsibility – Accountability 08 Hours
UNIT 2 – Measurement of Tourism – Categories of Tourism Statistics – Method of Measurement –
Sample Surveys – General problems of Measurement – Role of WTO 08 Hours
UNIT 3 – Role of State in Tourism – National Tourism Organisation – Functions of NTO – Tourism
Administration in India 10 Hours
UNIT 4 – Defining Business Travel – Geographical factor for Distribution – Structure of the
Markets – Conference Building Process – Incentive Travel – Marketing Objectives10 Hours
UNIT 5 – Information Technology in Tourism: Modern Media Techniques – Networking – Internet
and Tourism Industry – Computer Technology – Computers in Air Cargo, Airlines, Hotels and
Railways – Computers Reservation Systems (CRS) 15 Hours
Books for Reference :
1. A.K. Bhatia – International Tourism, Sterling Publishers Pvt Ltd, New Delhi, 2003
2. Pran Nath Seth – An Introduction to Travel and Tourism, Sterling Publishers Pvt Ltd, Delhi, 1998
3. Pran Nath Seth – Successful Tourism Management, Sterling Publishers Pvt Ltd, Delhi, 1997
4. A.K. Raina – Fundamentals of Tourism System, Kanishka Publishers, New Delhi, 2004
5. Mario D’Souza, Tourism Development & Management, Mangal Deep Publications, Jaipur, 2003
6. A.K. Bhatia – Tourism Development – Principles and Practices, Sterling Publishers Pvt Ltd, New
Delhi, 2003
7. Dr. Lathika Goswami - Perspectives of Tourism Development, S.S. Publishers, Delhi, 2007
8. Dr. Lathika Goswami – Managing Tourism Growth – Issues and Application, S.S. Publishers,
Delhi, 2007

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 24

 II Semester B.Com Tourism and Travel Management
2.6 TOURISM PRODUCTS OF INDIA – II
Objectives:
 To study about various Cultural and Heritage tourism products
 To analyse about various typology of tourism products and their role in tourism.

UNIT 1 – The People of India – Their Heritage – Arts and Crafts 08 Hours
UNIT 2 – Art and Architecture – Style adopted over the Ages – Archaeological Sites – Religious
Sites – Hindu, Jain, Buddhist, Muslim, Sikh and Christian. 12 Hours
UNIT 3 – Famous Museums – Monuments - Libraries, Galleries – Their location and Assets
08 Hours
UNIT 4 – Performing Arts of India – Classical Dance and Music – Different styles – Different
Schools – Musical Instruments - New Centers of Learning. 15 Hours
UNIT 5 – Handicrafts of India – Indian Folk Culture 08 Hours
BOOKS FOR REFERENCE
1. Dr. Thandavan & Dr. Revathy Girish – Tourism Product, Volume 2, Dominant Publishers, Delhi,
2005
2. V.P. Sati – Tourism Development in India, Pointer Publication, Delhi, 2005
3. Rabindra Seth Om Gupta – Tourism in India, Kalpaz Publications, Delhi, 2005
4. Ram Acharya – Tourism and Cultural Heritage of India, RBSA Publications, Jaipur, 1980
5. Satish Grover - Masterpieces of Traditional Indian Architecture, Lustre Press, Roli Books, New
Delhi 2004
6. Lavkush Mishra – Cultural Tourism in India, Mohit Publications, New Delhi, 1999
7. Om Prakash – Cultural history of India, New Age International (p) Ltd, New Delhi, 2005
8. Majumdar. R.C, History and Culture of Indian People
9. Nehru Jawaharlal – Discovery of India, Oxford University Press, 1967
10. Nilakanta Sastri. K.A. – A Comprehensive History of India, Kolkata, 1957

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 25

 II Semester B.Com Tourism and Travel Management
Practical : 2.7 Study Tour Report and Viva Voce- I
Important tourist places covering the following districts of Karnataka:
Tumkur, Hassan, Chikamagalur, Shimoga, Sringeri and Chitradurga
Note: Study Tour Report should be hand written by the individual students only (typed report will
not accepted for evaluation purpose).
Evaluation Pattern :

Particulars Marks
Study Tour Report 60
Viva voce 40
Total 100

The objective of this paper is to enable the students to develop and relate theory to practice, to help
them in getting practical exposure in organizing a tour which will further help them to :
1. Develop knowledge and understanding of different stakeholders of travel and
tourism industry.
2. Analyze and appraise a particular form of tourism and tourism business at a specific
destination.
3. Develop the over all ability and expertise from where to conduct a review /
situational / observational analysis of the tourism industry at the Regional / National
Level.
Note : A week long study tour comprising of the selected places in the above mentioned districts of Karnataka
shall be conducted during the semester classes. A faculty member shall accompany the students to take care
of stay, movement, sight seeing and practical exposure of the study tour ( including the costing and
preparation of Itinerary). After the completion of the study tour , the students are required to prepare Study
Tour Report and face the viva-voce examinations conducted by the BOE . The students will have to give
presentations based on their report before the examiners.

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 26

 III Semester B.Com Tourism and Travel Management
3.3 CORPORATE ACCOUNTING
OBJECTIVE
The objective of this course is to enable the students to have a comprehensive understanding about
the provisions of the Companies Act and Corporate Accounting techniques
UNIT 1: UNDERWRITING OF SHARES 8 hrs
Meaning – Underwriting Commission – Underwriter – functions - Advantages of Underwriting,
Types of Underwriting – Marked and Unmarked Applications – Problems (Excluding Journal
entries)
UNIT 2: REDEMPTION OF DEBENTURES 10 hrs
Meaning of Debentures, Distinction between Shares and Debentures, Types of Debentures, Issue of
Debentures, Over Subscription, Issue of Debentures for ,Consideration other than Cash, Issue of
Debentures as a Collateral Security, Terms of Issue of Debentures, Interest on Debentures, Writing
off Discount/Loss on Issue of Debentures, Redemption of Debentures, Redemption by Payment in
Lump Sum, Redemption by Purchase in Open Market, Redemption by Conversion, Sinking Fund
Method
UNIT 3: VALUATION OF GOODWILL 10 hrs
Meaning – Circumstances of Valuation of Goodwill – Factors influencing the value of Goodwill –
Methods of Valuation of Goodwill - Average Profit Method – Super Profit Method – Capitalization
of Super Profit Method –Annuity Method – Capitalization of Profit Method
UNIT 4: VALUATION OF SHARES 8 Hrs
Meaning – Need for Valuation – Factors Affecting Valuation – Methods of Valuation – Asset
Backing or Intrinsic Value Method – Yield Method – Earning Capacity Method – Fair Value
Method - Rights Issue and Valuation of Rights Issue
UNIT 5: COMPANY FINAL ACCOUNTS 20 Hrs
Statutory Provisions regarding preparation of Company Final Accounts – Treatment of Special Items
– Managerial Remuneration – Tax deducted at source – Advance payment of Tax – Provision for
Tax –Depreciation – Interest on debentures – Dividends – Rules regarding payment of dividends (
Theory only) – Transfer to Reserves – Preparation of Profit and Loss Account and Balance Sheet as
per Section 129of companies act 2013

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 27

BUSINESS LAB ACTIVITIES
1. Collect a Prospectus of a company and identify the reasons to invest or not to invest in
shares.
2. List the various functions of underwriters.
3. Collect annual report of a Company and List out its assets and Liabilities.
4. Collection of latest final accounts of a company and find out the net Asset value of shares

5. List out the conditions to be fulfilled for redemption of Debenture

BOOKS FOR REFERENCE
1. S. P. Jain and K. L. Narang – Corporate Accounting, Kalyani Publishers.
2. SP Iyengar, Advanced Accountancy, Sultan Chand and Sons, New Delhi.
3. R L Gupta, Advanced Accountancy, Sultan Chand and Sons, New Delhi.
4. M.A.Arunachalam & K.S.Raman: Corporate Accounting – II, HPH.
5. Dr. S.N. Maheswari , Financial Accounting, Jain Book Depot.
6. V.K. Goyal: Corporate Accounting, PHI.
7. Soundrarajan A & K. Venkataramana, Corporate Accounting, SHBP
8. Anil Kumar - Marriappa – Corporate Accounting , HPH
9. Saha et., al., corporate Accounting VBH

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 III Semester B.Com Tourism and Travel Management
3.4 FINANCIAL MANAGEMENT
OBJECTIVE
The objective is to enable students to understand the basic concepts of Financial Management and
the role of Financial Management in decision-making.
UNIT 1: INTRODUCTION FINANCIAL MANAGEMENT (10 hrs)
Introduction – Meaning of Finance – Business Finance – Finance Function – Aims of Finance
Function – Organization structure of Finance Department - Financial Management – Goals of
Financial Management – Financial Decisions – Role of a Financial Manager – Financial Planning –
Steps in Financial Planning – Principles of Sound Financial Planning – Factors influencing a sound
financial plan.
UNIT 2: TIME VALUE OF MONEY (12 hrs)
Introduction – Meaning& Definition – Need – Future Value (Single Flow – Uneven Flow &
Annuity) – Present Value (Single Flow – Uneven Flow & Annuity)– Doubling Period – Concept of
Valuation: Valuation of Bonds, Debentures and shares - Simple Problems.
UNIT 3: FINANCING DECISIONS (12 hrs)
Introduction – Meaning of Capital Structure – Factors influencing Capital Structure – Optimum
Capital Structure – Computation & Analysis of EBIT, EBT, EPS – Leverages. Simple Problems
UNIT 4: INVESTMENT & DIVIDEND DECISION (16 hrs)
A. Investment Decision: Introduction – Meaning and Definition of Capital Budgeting – Features
– Significance – Process – Techniques: Payback Period, Accounting Rate of Return, Net Present
Value, Internal Rate of Return and profitability index Simple Problems.
B. Dividend Decision: Introduction – Meaning and Definition – Determinants of Dividend
Policy – Types of Dividends– Bonus share (theory only)
UNIT 5: WORKING CAPITAL MANAGEMENT (6 hrs)
Introduction – Concept of Working Capital – Significance of Adequate Working Capital – Evils of
Excess or Inadequate Working Capital – Determinants of Working Capital – Sources of Working
Capital.
BUSINESS LAB ACTIVITIES
1. Draw the organization chart of Finance Function of a company
2. Capital structure analysis of companies in different industries

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 29

3. Evaluate the NPV of an investment made in any one of the capital projects of a company for
5 years.
4. Develop E-content for working capital management to a service organizations
5. Prepare E-content of dividend policy of a company
BOOKS FOR REFERENCE
1. S N Maheshwari, Financial Management, Sultan Chand
2. Sharma and Sashi Gupta, Financial Management, Kalyani Publication
3. Khan and Jain, Financial Management, TMH
4. Prasanna Chandra, Financial Management, TMH
5. I M Pandey, Financial Management. Vikas Publication
6. G. Sudarshan Reddy, Financial Management, HPH
7. Aswathnaraya and Ghousia Khatoon - Financial management VBH

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 30

 III Semester B.Com Tourism and Travel Management
3.5 TRAVEL AGENCY AND TOUR OPERATIONS – I
Objective :
 To know the History and Growth of Travel Agency
 To learn setting up a Travel Agency and Identify the source of Income
 To know various types of Packaged tours in Tour Operations
UNIT 1 – Meaning and Definition of a Travel Agency and Tour Operators – Travel Agency Growth
– Structure – Functions – Types of Travel Agency – Wholesaler - Retailer and Tour Operators –
Distinction between Wholesale Travel Agency and Tour Operator 10 Hours
UNIT 2 – Growth and Development of Tourist Organization with special reference to India –
Sargeant Committee – Jha – ITDC – KSTDC 08 Hours
UNIT 3 - International Tourist Organisation – WTO – IATA – UFTAA – PATA – ICAO – ASTA –
TAAI – Role, Objectives and Functions. 12 Hours
UNIT 4 – Future of Travel Agencies – Travel and Trade Publications – Travel Agents – Training
Programmes – Travel Agency’s Sponsored Programmes 10 Hours
UNIT 5 – Travel Agency fairs and Benefits – ITB (International Tourism Board) – WTM (World
Travel Mart) – Travel Trade Workshop – EIBTM (Business Travel Meetings) 10 Hours
Books for Reference
1. Mohinder Chand – Travel Agency Management, Anmol Publications Pvt Ltd, New Delhi, 2000
2. Mohinder Chand – Travel Agency Management – An Introductory Text, 2nd Revised and
Enlarged Edition, Anmol Publications Pvt Ltd, New Delhi, 2000
3. Pran Nath Seth – An Introduction to Travel and Tourism, Sterling Publishers Pvt Ltd, Delhi, 1998
4. Pran Nath Seth – Successful Tourism Management, Sterling Publishers Pvt Ltd, Delhi, 1997
5. A.K. Bhatia – Tourism Development - Principles and Practices, Sterling Publishers Pvt Ltd, New
Delhi, 2003
6. Pushpinder S. Gill – Dynamics of Tourism, Anmol Publications Pvt Ltd, New Delhi, 1999
7. R.K. Sinha – Growth and Development of Modern Tourism, Dominant Publishers, New Delhi,
2003

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 III Semester B.Com Tourism and Travel Management
3.6 HOSPITALITY MANAGEMENT
Objective :
1. To know the history of hospitality industry and various concepts of Hospitality
2. To know the various types of Accommodations
3. To understand the functions of various department in Hotels
4. To understand the future trends and role of associations in India

UNIT – 1 08 Hours
Introduction to Hospitality: Origin and History of Hospitality Industry, Concept, Modern Evolution
of Hospitality Industry, Hospitality Ethics, Hospitality around the World - Global and Indian
Context – Scope of Hospitality

UNIT – 2 10 Hours
Hotel Classification and Associations: Hotel – Definition, Classification of Hotels, Establishments
based on – Location, Size, Plan, Affiliation, Accreditation, Ownership, Management Contracts,
Grading Star Category by HRACC and Ministry of Tourism, Govt. of India – FHRAI, DOT, IHM,
SIHRA, AHLA and IHRA.

UNIT – 3 12 Hours
Various Departments and their Organisation Charts and key responsibilities : Front Office, Room
Division Management, Housekeeping, Food & Beverage Service, Food Production, Sales &
Marketing, Purchasing, Accounts & Financing, Human Resource Management, Engineering and
Maintenance.

UNIT – 4 10 Hours
Sustainability in Hospitality Industry: Sustainable Lodging – Green Hotel Initiatives, Sustainable
Lodging Model – Sustainable Food and Beverage, Sustainable Restaurants, Sustainable Restaurant
Operation – Sustainable Managed Services.

UNIT – 5 10 Hours
Trends in Hospitality: Trends in Hotel and Rooms Division Operations, Trends in Lodging, Food
and Beverage - Case Study of major Hotels chains in India – Taj, Oberoi, ITC Welcome Group,
Leela Group, Sheraton, Marriott, Radisson, Hilton (With details of Location, Types of Properties,
Number of Properties)

Books for Reference:

1. John Walker (2017), “Introduction to Hospitality Industry, Pearson Education Limited, England.
2. Sudhir Andrew, (2007), “Introduction to Tourism and Hospitality Industry”, Tata Mc. Graw Hill
Publishing Company, New Delhi.
3. Jagmohan Negi, Gaurav. M.J. and Suniti (2011), “Housekeeping Operations and Management
Procedure and Techniques”,Kanishka Publishers, New Delhi
4. Kasavana M and Brooks R (2012), “Managing Front Office Operations”, Prentice Hall
5. Medlik S and Ingram H (2000), “The Business of Hotels” Butterworth Heinemann, New Delhi

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 32

 III Semester B.Com Tourism and Travel Management
Practical : 3.7 Study Tour Report and Viva Voce- I
Important tourist places covering the following districts of Karnataka:
Dakshina Kannada(Mangalore), Udupi and Uttara Kannada
Note: Study Tour Report should be hand written by the individual students only (typed report will
not accepted for evaluation purpose).
Evaluation Pattern :

Particulars Marks
Study Tour Report 60
Viva voce 40
Total 100

The objective of this paper is to enable the students to develop and relate theory to practice, to help
them in getting practical exposure in organizing a tour which will further help them to :
1. Develop knowledge and understanding of different stakeholders of travel and
tourism industry.
2. Analyze and appraise a particular form of tourism and tourism business at a specific
destination.
3. Develop the over all ability and expertise from where to conduct a review /
situational / observational analysis of the tourism industry at the Regional / National
Level.
Note : A week long study tour comprising of the selected places in the above mentioned districts of Karnataka
shall be conducted during the semester classes. A faculty member shall accompany the students to take care
of stay, movement, sight seeing and practical exposure of the study tour ( including the costing and
preparation of Itinerary). After the completion of the study tour , the students are required to prepare Study
Tour Report and face the viva-voce examinations conducted by the BOE . The students will have to give
presentations based on their report before the examiners.

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 33

 IV Semester B.Com Tourism and Travel Management
4.3 ADVANCED CORPORATE ACCOUNTING
OBJECTIVE
The objective of the course is to enable the students to develop awareness about Corporate
Accounting in conformity with the Provision of Companies’ Act and latest amendments thereto with
adoption of Accounting Standards.

UNIT 1: HOLDING COMPANY ACCOUNTS 12 Hrs

Introduction – Meaning of Holding Company – Subsidiary Company – Steps – Pre Acquisition
Profits – Post Acquisition Profits – Minority Interest – Cost of Control or Capital Reserve –
Unrealized Profit – Mutual Indebtedness – Preparation of Consolidated Balance Sheet (As per
AS21) under vertical format.
UNIT 2: MERGERS AND ACQUISITION OF COMPANIES 18 Hrs
Meaning of Amalgamation and Acquisition – Types of Amalgamation – Amalgamation in the nature
of Merger – Amalgamation in the nature of Purchase - Methods of Purchase Consideration –
Calculation of Purchase Consideration (Ind AS 103) , Net asset Method - Net Payment Method,
Accounting for Amalgamation (Problems on both the methods) - Entries and Ledger Accounts in the
Books of Transferor Company and Transferee Company – Preparation of new Balance sheet.
(Vertical Format) (Excluding External Reconstruction)
UNIT 3: INTERNAL RECONSTRUCTION 10 Hrs
Meaning – Objective – Procedure – Form of Reduction –Passing of Journal Entries – Preparation of
Reconstruction accounts – Preparation of Balance Sheet after Reconstruction. (Vertical Format)
Problems
UNIT 4: LIQUIDATION OF COMPANIES 10Hrs
Meaning–Types of Liquidation – Order of Payment - Calculation of Liquidator’s Remuneration –
Preparation of Liquidators Final Statement of Account
UNIT 5: RECENT DEVELOPMENTS IN ACCOUNTING & ACCOUNTING STANDARDS
(Theory Only) 6 Hrs
Meaning , definitions, characteristics, functions and importance of Human Resource Accounting,
Environmental Accounting, Sustainability accounting, Forensic accounting, public expenditure
accounting and Social Responsibility Accounting.

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 34

BUSINESS LAB ACTIVITIES
1. List out any 5 holding and subsidiary companies
2. Develop a detailed E-content based mergers and acquisitions accounting procedure.
3. List out legal provisions in respect of internal reconstruction
4. Take a company which is following human resource accounting and note down how their
human resources are valued and shown in balance sheet.
5. Develop E-content for accounting frauds of the leading companies as investigated by forensic
science laboratory under forensic accounting dispensation

BOOKS FOR REFERENCE

1. Arulanandam & Raman ; Corporate Accounting-II, HPH
2. 5. S.N. Maheswari , Financial Accounting, Vikas
3. RL Gupta, Advanced Accountancy, Sultan Chand
4. Jain and Narang, Corporate Accounting.- KP
5. Tulsian, Advanced Accounting S Chand publishing
6. Shukla and Grewal – Advanced Accountancy , Sultan Chand
7. Srinivas Putty, Advanced Corporate Accounting, HPH.
8. Anil Kumar et. Al., – Advanced Corporate Accounting, HPH
9. R G Saha et., al., Advance corporate accounting VBH

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 35

 IV Semester B.Com Tourism and Travel Management
4.4 COSTING METHODS
OBJECTIVE:
To familiarize the students on the uses and applications of cost accounting methods in different
businesses. Sectors
UNIT 1: JOB AND BATCH COSTING 10 Hrs
Job costing: Meaning, prerequisites, job costing procedures, Features, objectives, applications,
advantages and disadvantages of Job costing. Batch costing: Meaning, advantages, disadvantages,
determination of economic batch quantity, Comparison between Job and Batch Costing – problems
UNIT 2: PROCESS COSTING 14 Hrs
Introduction, meaning and definition, Features of Process Costing, applications, comparison between
Job costing and Process Costing, advantages and disadvantages, treatment of normal loss, abnormal
loss and abnormal gain, rejects and rectification - Joint and by-products costing – problems under
reverse cost method.
UNIT 3: CONTRACT COSTING 14 Hrs
Meaning, features of contract costing, Applications of contract costing, similarities and
dissimilarities between job and contract costing, procedure of contract costing, profit on incomplete
contracts, Problems.
UNIT 4: OPERATING COSTING 12 Hrs
Introduction, Meaning and application of Operating Costing, - Power house costing or boiler house
costing, canteen or hotel costing, hospital costing (Theory only) and Transport Costing – Problems
on Transport costing.
UNIT 5: OUTPUT COSTING 10 Hrs
One Operation (Unit or Output) Costing - Collection of Costs - Tenders or Quotations - Treatment
of Scrap - Production Account - Difference between a Production Account and a Cost Sheet
BUSINESS LAB ACTIVITIES
1. Listing of industries located in your area and methods of costing adopted by them
2. List out materials used in any two organizations.
3. Develop E-content for operating costing of a renowned transport company
4. Develop E-content for the significance of contract costing applicable to leading builder and
developers

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 36

5. Collect data for Job costing pertaining to printing press and repair shops
BOOKS FOR REFERENCE
1. M.N. Arora, Cost Accounting. HP
2. Jain &Narang, Cost Accounting-KP
3. Palaniappan and Hariharan-Cost Accounting-I.K. International Publishers
4. S P Iyengar, Cost Accounting.
5. Nigam and Sharma, Advanced Costing.
6. N. K Prasad, Costing
7. Ravi M. Kishore – Cost Management
8. S. Mukherjee & A. P. Roychowdhury – Advanced Cost and Management Accountancy

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 37

 IV Semester B.Com Tourism and Travel Management
4.5 TRAVEL AGENCY AND TOUR OPERATIONS – II
Objective :
 To know the History and Growth of Travel Agency
 To learn setting up a Travel Agency and Identify the source of Income
 To know various types of Package tours in Tour Operations
UNIT 1 – Nature and Scope of Tour Operation – Itinerary Development – Meaning, Definition,
Types of Itinerary with examples relevant different motivations of travel. 08 Hours
UNIT 2 – Technological Advances in Communication – Mass Media Technologies – Computers –
Videotex Systems 06 Hours
UNIT 3 – Travel Documents – Travel Formalities – World Travel laws – Itinerary Preparation –
Pricing, Cost and Selling a Tour – Policies, Practices and Problems in Tour Management 08 Hours
UNIT 4 – Future Trends in Travel Management – Information Technology in Tourism – Global
Distribution System – Computerized Reservation System (CRS) – Amadeus – Sabre – Apollo –
Galileo 15 Hours
UNIT 5 – Travel Agency Accounting - The Basic Accounting System used in Travel Industry –
Procedure – Financial Analysis – Control Techniques – Cash Flow Analysis – Cost Volume Profit
Analysis – Budgetary Control 15 Hours
Books for Reference
1. A.K. Bhatia – Tourism Development - Principles and Practices, Sterling Publishers Pvt Ltd, New
Delhi, 2003
2. Pushpinder S. Gill – Dynamics of Tourism, Anmol Publications Pvt Ltd, New Delhi, 1999
3. R.K. Sinha – Growth and Development of Modern Tourism, Dominant Publishers, New Delhi,
2003
4. Mohinder Chand – Travel Agency Management, Anmol Publications Pvt Ltd, New Delhi, 2000
5. Mohinder Chand – Travel Agency Management – An Introductory Text, 2nd Revised and
Enlarged Edition, Anmol Publications Pvt Ltd, New Delhi, 2000
6. Pran Nath Seth – An Introduction to Travel and Tourism, Sterling Publishers Pvt Ltd, Delhi, 1998
7. Pran Nath Seth – Successful Tourism Management, Sterling Publishers Pvt Ltd, Delhi, 1997

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 IV Semester B.Com Tourism and Travel Management
4.6 INDIA’S CULINARY HERITAGE
Objectives:
 To create awareness about the concept of culinary, food and its relation to tourism.
 To analyse the role of food in promoting tourism.
UNIT - I Introduction to Cookery : Introduction to Cooking and Methods of Cooking, Culinary
History of India, History of Cooking, History – Antiquity, Foods mentioned in the Ancient
Scripture, Middle ages to 16th Centuries. 10 Hours
UNIT – II Introduction to Indian Food : Spices and Herbs used in Indian Cookery, Indian
Masalas and Gravies. 08 Hours
UNIT – III Indian Regional Cuisines: History and Origin of Regional Cuisines like Southern
India, Northern India, Central India, Western India, Eastern India(including North Eastern) 8 Hours
UNIT – IV Study on Selected Cuisines – I : History, Food Ingredients and famous dishes
Kashmiri Cuisine (Paradise on a Plate), Himachali Cuisine (Scenic Vistas and Sumptuous Fiestas),
Mughlai Cuisine (A Legacy Entwined), Awadhi Cuisine (Nawabi Dastarkhwan), Punjabi Cuisine
(Simply Delicious), Bihari Cuisine (A little more than Litti), Jharkhandi Cuisine (Roots, Shoots and
Spices), Bengali Cuisine ( Pet Pujo), Chhattisgarhi Cuisine ( Tribal Beats & Fantastic Feasts),
Northeastern Cuisine (The Great Culinary Adventure) Odiya Cuisine ( Packed full of Flavour),
Madhya Pradesh Cusine (One State,Many Flavours), Gujarathi Cuisine ( A Gastronome’s guide to
Gujarat), Rajasthan Cuisine ( Honour, Valour and Flavour) 15 Hours
UNIT – V Study on Selected Cuisines – II : History, Food Ingredients and famous dishes
Telangana and Hyderabadi Cuisine (An Adventure for your taste buds), Andhra Cuisine (Finger
Licking Good), Chettinad Cuisine(Poetry on the palate), Kerala Cuisine (God’s own Grub),
Mangalorean Cuisine (The Land of Sunshine & Sannas), Kodava Cuisine (Meats, Shoots and
Leaves), Udupi Cuisine(Food fit for the Gods), Konkan Cuisine(Union of Flavours), Maharastran
Cuisine(Misal, Modak and More), Goan Cuisine (Coastal Fusion) and Anglo-Indian Cuisine
( Kulinary Khichdi). Food Tourism and Culinary Tourism and present scenario in Indian context
and Emerging trends of Food Tourism. 15 Hours
Books for Reference :
1. Modern Cookery – Thangam E Philip – Orient Longman Publications.
2. Theory of cookery – Krishna Arora – Frank Bros & Co publications.
3. The theory of catering – Ronald Kinton& Victor Ceserani - ELBS
4. India’s Culinary Heritage – Traveller Getaways – Outlook
5. Traditional Cuisines Of India - An ITRHD Publication

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 IV Semester B.Com Tourism and Travel Management
Practical : 4.7 Study Tour Report and Viva Voce- I
Important tourist places covering the following districts of Karnataka:
Bellary, Dharwad, Bagalkot, Belgaum, Bijapur and Gulbarga
Note: Study Tour Report should be hand written by the individual students only (typed report will
not accepted for evaluation purpose).
Evaluation Pattern :

Particulars Marks
Study Tour Report 60
Viva voce 40
Total 100

The objective of this paper is to enable the students to develop and relate theory to practice, to help
them in getting practical exposure in organizing a tour which will further help them to :
1. Develop knowledge and understanding of different stakeholders of travel and
tourism industry.
2. Analyze and appraise a particular form of tourism and tourism business at a specific
destination.
3. Develop the over all ability and expertise from where to conduct a review /
situational / observational analysis of the tourism industry at the Regional / National
Level.
Note : A week long study tour comprising of the selected places in the above mentioned districts of Karnataka
shall be conducted during the semester classes. A faculty member shall accompany the students to take care
of stay, movement, sight seeing and practical exposure of the study tour ( including the costing and
preparation of Itinerary). After the completion of the study tour , the students are required to prepare Study
Tour Report and face the viva-voce examinations conducted by the BOE . The students will have to give
presentations based on their report before the examiners.

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 V Semester B.Com Tourism and Travel Management
5.1 INCOME TAX- I
OBJECTIVE
The objective of this course is to make the students to understand the computation of taxable income
and tax liability.
UNIT-1: Introduction to Income Tax. 10 hours
Brief history of Indian Income Tax, legal framework, types of taxes, cannons of taxation, definitions,
assessment, assessment year, previous year including exception, assesses, person, income, casual
income, gross total income, total income, agricultural income, scheme of taxation, meaning and
classification of capital and revenue.
UNIT-2: Residential status 10 hours
Residential status of an individual’s, Determination of residential status, incidence of tax- problems
on computation of Gross total Income
UNIT-3: Exempted incomes 4 hours
Introduction, exempted incomes U/S 10. Only in the hands of individuals
UNIT-4: Income from salary 20 hours
Meaning, definitions, basis of charge, advance salary, arrears of salary, all allowances, perquisites,
profits in lieu of salary, provident fund, gratuity, commutation of pension, encashment of earned
leave, deductions from salary U/S 16, problems on computation of salary income.
UNIT-5: Income from house property 12 hours
Basis of charge, deemed owners, exempted income from house property, composite rent, Annual
value, determination of Annual value, treatment of unrealized rent, loss due to vacancy, deductions
from Annual value U/S 24, problems on computation of income from house property
BUSINESS LAB ACTIVITIES
1. Fill Form No. 49A Online for obtaining PAN and submit the printout to the teacher
2. Prepare a Slab rates chart for different individual assesses,
3. List out any ten exempted income from Tax in India
4. Prepare –E based Chart on perquisites
5. Identify and collect the List of prescribed enclosures pertaining to IT returns in respect of
salary and house property incomes

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 41

BOOKS FOR REFERENCE (Latest version)
1. Dr. viond k. singhania-direct taxes-law and practices, taxmann publication.
2. B B Lal- direct taxes, konark publishers[p] ltd.
3. Dr.Mehrotra and Dr.Goyal- direct taxes-law and practices, sahitya bhavan publication.
4. Dinakar pagare-law and practice of income tax, sultan chand and sons.
5. Gaur and narang- income tax – kalyani publishers.
6. Mariyappa B Income tax HPH
7. Usha devi et.,al ., Income tax -1 VBH
7. R G saha and Usha Devi- Income Tax -HPH

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 V Semester B.Com Tourism and Travel Management
5.2 COST MANAGEMNT
OBJECTIVES
The objective is to enable the students to understand techniques used to control as well as reduce the
cost in various organizations
UNIT 1: COST CONTROL AND COST REDUCTION 08 Hrs
Meaning of cost control and cost reduction, areas covered by cost control and cost reduction –
product design, target costing, value analysis, value engineering, value chain analysis, Business
Process Re- Engineering (theory only) Pareto Chart.
UNIT 2: MARGINAL COSTING 12 Hrs
Absorption costing, cost classification under absorption costing, Meaning and Definition of marginal
costing. Absorption Costing V/s Marginal Costing - Need for Marginal Costing, arguments against
and in favor of marginal costing – marginal cost equation – Uses and Limitations of Marginal
Costing - Break even analysis - Problems on Break Even Analyses.
UNIT 3: STANDARD COSTING 12 Hrs
Historical costing - Introduction – Meaning & Definition of Standard Cost and Standard Costing -
Advantages & Disadvantages of Standard Costing –preliminaries in establishing system of standard
costing – Variance Analysis – Material Variance, Labour Variance and Overheads Variance –
Problems on Material Variances and Labor Variances.
UNIT 4: BUDGETARY CONTROL 12 Hrs
Introduction – Meaning & Definition of Budget and Budgetary Control – Objectives of Budgetary
Control – essential requirements of budgetary control – advantages and disadvantages of budgetary
control – Meaning, Types of Functional Budgets - Flexible Budgets, Cash Budgets, sales budget and
production budget. Problems on Flexible budgets and cash budget
UNIT5: ACTIVITY BASED COSTING 12 Hrs
Introduction - Weakness of conventional system – concept of ABC – Kaplan and Cooper’s
Approach – cost drivers and cost pools – allocation of overheads under ABC – Characteristics of
ABC – Steps in the implementation of ABC – Benefits from adaptation of ABC system – difficulties
faced by the industries in the successful implementation of ABC - Problems on ABC.

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BUSINESS LAB ACTIVITIES
1. Preparation of Income Statement using Absorption Costing and Marginal Costing Technique
2. Justify make or buying decisions of particular product of your choice.
3. Preparation of Sales Budget of a firm nearby of your locality
4. List any 10 industries where Standard Costing is used.
5. List any 10 industries where ABC method is used.
6. Develop E-content for cash budget on online of any organization

BOOKS FOR REFERENCE

1. M.N. Arora, Cost Accounting HPH
2. Ravi & kishor. –cost management
3. S P Iyengar, Cost Accounting.
4. K.S. Thakur: Cost Accounting.
5. N. Prasad, Costing.
6. Palaniappan&Hariharan : Cost Accounting
7. Jain &Narang, Cost Accounting.
8. IM Pandey :Management Accounting
9. R.G saha et., al., Cost management VBH
10. CA & ICWA Bulletins

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 V Semester B.Com Tourism and Travel Management
5.3 FOREIGN LANGUAGE SKILLS – I ( FRENCH )
OBJECTIVES:
 To provide the concept of International language –French at Elementary level -1.
 To equip with basic grammar, writing and spoken French at Elementary level - 1.
Level – 1 , 60 Hours
LESSON 1 : Identifier les personnes, Interagir – tu/ vous
Verbe etre, verbs en `er’, Masculin /Feminin
LESSON 2 : Prepositions + noms de villes ou de pays
Professions verbs d’action
Verbs – Sortir, Partir, Avoir, Aller
C’est un / C’est une + nom + adjective
LESSON 3: Les nombres, Le singulier /le pluriel
Du,dela,des……. Avoir, vouloir, connaitre
LESSON 4: Les possesifs, Exprimer ses gouts/opinions
Se situer dans le temps
La negation, Verbs faire, dire
LESSON 5: Les jours de la semaine
Les mois, Intonation, opinion
Les articles defines/indefinis
Les prepositions de lieu
LESSON 6: Caracteriser quelqu’un
Exprimer son gout/opinion
Les demonstratives, Les mots composes

Book Prescribed : Bienvenue en france Tome 1 Methode de francais

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 V Semester B.Com Tourism and Travel Management
5.4 FRONT OFFICE MANAGEMENT
Objectives :
1. To understand the organization of Front Office in Hotel
2. To recognize the duties and responsibilities of the Staff
3. To Understand the various functions in Front Office
UNIT – 1 Introduction to Hotel Industry - Definition, History & Evolution of Hotel industry -
Types of Hotels (Categorization of Hotel) - Organization Structure of Front Office - Lay out of the
Front Office - Guest Cycle, Front Desk Equipment, Front office forms - Front office
Communications & Coordination with other Departments. 10 Hours
UNIT – 2 Front Office Terminology, Functions, Competencies of Front Office Professional -
Competencies (Smile, Grooming & Hygiene, Basic Etiquettes - Attitude, Self-Discipline, Courtesy),
Room Rates & Plans, Types of Rooms, Room Rate Methodologies. 10 Hours
UNIT – 3 Reservation - Sources & Types, The Reservation Chart, Manual System of
Reservation, Central Reservation System, Reception, Registration- Procedure, Assignment of
Rooms, Modes of Payment, VIP Procedure. 10 Hours
UNIT – 4 Concierge Service, Limousine Service, Scanty Baggage, Left Luggage Procedure,
Foreign Currency Exchange Procedure, Handling Mail, Handling Messages ,Qualities of Telephone
Operator, Wake-up Call Procedure. 12 Hours
UNIT – 5 Front Office Cashier - Duties and Responsibilities, Records & Ledgers Maintained by
the Cashier, Night Audit – Procedures, Functions, Reports, Night Shift Reception Procedure,
Understanding Customer Expectation. 08 Hours
Books for reference:
1. Manoj Kumar Yadav (2010), “Textbook of Hotel Front office: Management and Operations”,
Aman Publishers, New Delhi.
2. Sudhir Andrews, (2005), “Hotel Front Office Training Manual”, Tata Mc. Graw Hill Publishers,
New Delhi
3. Bhatnagar, S.K (2011), “Front Office Management”, Frank Brothers Co. Ltd., Daryaganj, New
Delhi.
4. David, M. Allen (1983), “Accommodation and Cleaning Services”, Hutchinson Publications,
London.
5. Jag Pradeep, Murari Lal, & Sons (2008), “Hotel Management”, Kanishka Publishers, New Delhi.

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 V Semester B.Com Tourism and Travel Management
5.5 HERITAGE MANAGEMENT
Objectives:
 To provide the concept of Heritage and Heritage Management in promoting Tourism.
 To equip with skills and techniques pertaining to Heritage Management .

UNIT –1 Indian Culture: General Features, Sources, Components and Evolution. 08 Hours

UNIT – 2 What is Heritage? Meaning and concept, Criterions for selection as heritage sites,
monuments and zone by UNESCO (WHC). Types of heritage property, World famous heritage sites
and monument in India and abroad. 12 Hours

UNIT – 3 Heritage Management: Objectives and strategies, Protection, Conservation and

Preservation, Case study of one destination, Heritage Marketing, Destination development. 8 Hours

UNIT – 4 National and International Organisations : Organisations engaged in Heritage

Management (UNESCO, ICOMOS, ASI, INTACH and NGOs) their role, functions and objectives.
10 Hours

UNIT – 5 Heritage Sites and Heritage Hotels : UNESCO World Heritage Sites in India: Hampi
and Pattadakallu. Important Karnataka Historical Places – Heritage Hotels and its Classification.
Heritage Hotels in Karnataka. 12 Hours

Books for Reference:

1. Allchin, B., Allchin, F.R. et al. (1989) Conservation of Indian Heritage, Cosmo Publishers,
New Delhi.
2. New Inskeep, Edward, Tourism Planning: An Integrated and Sustainable Development
Approach (1991) VNR, New York
3. Ashworth, G. J. (2000), the Tourist Historic City. Retrospect and Prospect of Managing the
HeritageCity, Pergamon, Oxford
4. UNESCO-IUCN (1992) Eds. Masterworks of Man and Nature, Pantoga, Australia.

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 V Semester B.Com Tourism and Travel Management
5.6 GLOBAL TOURISM GEOGRAPHY
Objective:
 To understand and to be familiar with the global geography with reference to budding tourism
professionals
UNIT 1 Introduction to Geography: Elements of Geography, Branches of Geography, Importance
of Geography in Tourism, World’s Climatic Zones, Latitude & Longitude 08 Hours
UNIT 2 IATA Areas, Code and GMT Time: Areas, Sub Areas and Sub-Regions As per
International Air Transport Organization (IATA), IATA Three Letter City Code, Two Letter Airlines
and Airport Code, International Date Line, Time Zones, Greenwich Mean Time, Calculation of
Local Time, Flying Time, Grounding Time, Elapsed Time, Daylight Saving Time 10 Hours
UNIT 3 North & South America: Physical Geography, Topography, Climatic Regions, Transport
Network, Countries in the Continent 10 Hours
UNIT 4 Europe & Africa: Physical Geography, Topography, Climatic Regions, Transport
Network, Countries in the Continent 10 Hours
UNIT 5 Asia & Australia:
Physical Geography, Topography, Climatic Regions, Transport Network, Countries in the Continent,
Case Study of USA, Brazil, UK, South Africa, China, India, Australia 12 Hours
Books for reference:
1. Burton, R. (1995). Travel Geography. Pitman Publishing, Marlow Essex.
2. Boniface B. & Cooper, C. (2009). Worldwide Destinations: The Geography of Travel & Tourism.
Oxford Butterworth Heinemann, London.
3. Hall, M (1999), Geography of Travel and Tourism, Routledge, London.
4. C. Michael Hall & Stephen J. Page (2006). The Geography of Tourism and Recreation- Environment, Place
and Space. Third Edition, Routledge, London.
5. Robinson H.A. (1976), Geography of Tourism. Mac Donald & Evans Ltd,
6. Travel Information Manual, IATA, Netherlands, 2012.
7. World Atlas.

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 V Semester B.Com Tourism and Travel Management
5.7 Internship Report and Viva Voce

Each student shall select one Tourism/Hospitality organization for his/her training after
completion of IV semester examination. The student shall study the Profile, organization structure
and operational procedures of various departments and submit training report during V Semester.
Internship Report shall be valued by Examiners of BOE for 50 Marks and the viva voce shall be
conducted by the BOE for 50 marks and the marks shall be added in the V Semester. (Total marks =
Report (50 marks) + Viva Voce (50 marks) = 100 Marks).
Note :
1. Travel Agency /Tour Operator – IATA Approved/ DOT Approved/Approval from Central /
State Level.
2. Hotels/ Resort – 3 Star / 4 Star / 5 Star Hotel.
3. Event Management Company – Reputed and Leading Company
4. Airport ( International / Domestic)

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 V Semester B.Com Tourism and Travel Management
ABILITY ENHANCEMENT COMPULSORY COURSE
1. TOUR GUIDING AND INTERPRETATION (40 Hours)
Objectives:
 To Know about the scope of tour escorting as a career option.
 To understand about tour escorting by giving them a practical experience of how to practice
escort in real life situations.
 To orient the learners to the nitty-gritty of this profession and to deliver the key skills.

UNIT 1 Tour Guiding: Introduction to tour guiding and tour escorting, the difference between tour
guiding and tour escorting, the role of a tour guide; Tour guiding in India; Characteristics of a tour
guide, steps to becoming a tour guide; Presenting yourself; making sense of cultural differences.

UNIT 2 Guiding Techniques: Understanding the dynamics of tour guiding, practical tips,
mechanics of tour guiding; tools of the trade.

UNIT 3 Practical Guiding: Guiding at a monument, guiding at a religious site, guiding at a

museum, guiding on an archaeological site, guiding on a nature walk, guiding on walking tours,
guiding on a coach, designing and conducting heritage walks.

UNIT 4 Situation Handling: Handling difficult tourists, handling questions, handling emergencies,
searching for information, responsible guiding; designing and conducting heritage walks.

UNIT 5 Managing Guiding Business: How to plan an itinerary, partners in business, setting up a
tour guiding business, Code of Conduct for tour guides in India (MoT).

Books for Reference:

1. Chowdhary, Nimit (2013). Handbook for Tour Guides. New Delhi: Matrix Publishers. (L)
2. Mitchell, G.E. (2005). How to Start a Tour Guiding Business. Charleston: The GEM Group Ltd.
3. Pond, K.L. (1993). The Professional Guide. New York: Van Nostrand Reinhold. (L)

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 V Semester B.Com Tourism and Travel Management
ABILITY ENHANCEMENT COMPULSORY COURSE
2. BASIC AIR FARE AND TICKETING ( 40 Hours)
Objectives:
 To know about basic aviation geography.
 To understand the airline touring, airfare constructionand handling ticketing.
UNIT 1 Introduction to the airline industry. Important international conventions: Warsaw
convention, Bermuda convention and Chicago convention. Freedoms of air. IATA Traffic
conference areas and sub-areas.
Management of airlines: types of airlines; airlines personnel and revenue earning; airport
management. Latest trends in aviation in India. Problems and prospects of Indian aviation industry.
UNIT 2 Familiarisation with OAG: 3 letters city code and airport code, airline designated code,
minimum connecting time, global indicator; familiarisation with air tariff; currency regulation, NUC
conversion factors, general rules; IATA bill settlement plan.
UNIT 3 Planning itinerary by air: itinerary terms, journeys, fares, country and currency codes,
fares and fees; introduction to fare construction, international mileage and routeing systems, mileage
principles, fare construction with extra mileage allowance (EMA), extra mileage surcharge (EMS).
UNIT 4 Fare calculation: higher intermediary points (HIP); circle trip minimum checks (CTM);
backhaul minimum check (BHC), add-ons, general limitations on indirect travel, special fares.
UNIT 5 Documentation: Travel information manual, passport, visa, currency regulations, customs
regulations, health regulations, immigration formalities at the airport for inbound and outbound
tourist.
Books for Reference :
1. Gupta, S.K. (2007). International Airfare and Ticketing- Methods and Techniques. New Delhi:
UDH Publishers and Distributors (P) Ltd.
2. Davidoff, D.S. and Davidoff, P.G. (1995). Air Fares and Ticketing. New York: Prentice Hall.
3. Foster, Dennis L. (2010). Reservations and Ticketing with Sabre. London: CreateSpace.
4. Air Traffic Manuals.
5. IATA Manuals.

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 V Semester B.Com Tourism and Travel Management
ABILITY ENHANCEMENT COMPULSORY COURSE
3.YOGA AND YOGIC PRACTICES (40 Hours)
Objective :
 To understand the facets of Yoga as a tourism resource.
 To practice Yoga as unique path to health, happiness and spiritual well-being.
UNIT 1 Origin of Yoga: History and Development of Yoga; Etymology and Definitions,
Misconceptions, Aim and Objectives of Yoga, True Nature and Principles of Yoga
UNIT 2 Applications of Yoga: Yoga & Wellness • Yoga as tourism resource • Yoga for Stress
Management: • Yoga for Personality Development.
UNIT 3 Theory & Practice: Suryanamaskar (12 Steps with their mantra) Asanas (yogic postures)
Standing Postures; Hastapadasana, Ardhachakrasana, Trikonasana, Parivritta trikonasana,
Parsvakanasana, Veersana,
Sitting postures; Paschimottanasana, Suptavajrasana, Ardhamatsyendrasana, Vakrasana,
Marichasana, Merudandasana, Akarna dhanurasana, Gumukhasana,
Prone postures; Bhujangasana, Salabhasana, Dhanurasana, Urdhvamukhosvanasana, Makarasana,
Supine postures; Halasana, Chakrasana, Sarvangasana, Matsyasana, Shavasana, Setubandhasana,
Balancing postures; Vrikshasana, Garudasana, Namaskarasana,
UNIT 4 Theory & Practice: Pranayama Breath awareness, Sectional breathing, Nadishuddhi,
Bhastrika, Ujjai, Cooling pranayama (Sitali, Sitkari and Sadanta), Bhramari, Pranayama (with Antar
& Bahya Kumbhaka).
UNIT 5 Theory & Practice: Shatkriyas: Dhauti (Kunjal), Neti (Sutra and Jala), Kapalbhati,
Agnisara, Nauli. Theory and Practice of Mudras and Bandhas.
Books for reference:
1. NCERT (2006) Yoga – A Healthy Way of Living
2. B. K. S. Iyengar (2016) Light on Life: The Yoga Journey to Wholeness, Inner Peace, and
Ultimate Freedom B. K. S. Iyengar Holtzbrinck Publishers
3. M L Gharote &S K Ganguly(2001),Teaching method for yogic Practices, Kaivalyadhama
Publications.

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 VI Semester B.Com Tourism and Travel Management
6.1 INCOME TAX-II
Objective: The objective of this course is to make the students to understand the computation of
taxable Income and tax liability of different types of Assessees
UNIT 1: PROFITS AND GAINS FROM BUSINESS OR PROFESSION 16 hours.
Meaning and Definition of Business Profession Vocation, Expenses Expressly Allowed – Allowable
Losses, Expenses Expressly Disallowed, Expenses Allowed on payments basis- Problems on
Business relating to Sole trader and Problems of Profession relating to Chartered Accountant,
Advocate and Medical practitioners
UNIT 2: CAPITAL GAINS 12 hours.
Basis of charge ,Capital Assets ,Transfer of Capital Assets ,Computation of capital gains,
Exemptions U/S 54, 54B, 54D, 54EC, 54F, problems on capital gains.
UNIT 3: INCOME FROM OTHER SOURCES. 10 hours.
Incomes taxable under this head, securities, types of securities -Rules for grossing up ,Ex- interest
securities Cum-interest securities , Bond washing transactions- problems on income from other
sources.
UNIT4: SET OFF AND CARRY FORWARD OF LOSSES AND DEDUCTIONS FROM
GROSS TOTAL INCOME: 8 hours.
Provisions for set-off and carry forward of losses (theory and simple problems). Deductions U/S
80C, 80CC, 80CCD, 80D, 80E, 80G, 80GG, 80GGA, 80U only.- simple problems on 80G only
UNIT5: INCOME TAX AUTHORITIES AND ASSESSMENT OF INDIVIDUALS: 10 hours
Powers and functions of CBDT, CIT, and AO, Assessment, Types of Assessment , Computation of
total income and Tax liability of an Individuals (problems in case of Income from salary and HP –
computed income may be given).
BUSINESS LAB ACTIVITIES
1. Preparation of Form 16.
2. Prepare table of cost inflation Index.
3. Composition and structure of CBDT
4. Prepare Different type of ITR -1, 2, 3, 4
5. Develop E-content for tax avoidance and tax evasion concepts

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 53

BOOKS FOR REFERENCE:
1. Dr. Vinod K. Singhania: Direct Taxes- Law and Practice, Taxamann publication.
2. B B LAL : Direct Taxes. Konark Publishers (p) ltd.
3. Dinakar pagare; Law and Practice of Income Tax . Sultan chand and sons.
4. Gaur and Narang; Income Tax , Kalyani publishers.
5. Dr. H.C. Mehrothra; Income Tax . Sahitya Bhavan publications.
6. B G Bhaskar et., al., Income tax –II VBH

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 VI Semester B.Com Tourism and Travel Management
6.2 MANAGEMENT ACCOUNTING
OBJECTIVE
The objective of this Course is to enable the students to understand the analysis and interpretation of
financial statements with a view to prepare management reports for decision-making.
UNIT 1: ANALYSIS OF FINANCIAL STATEMENTS (12hrs)
MANAGEMENT ACCOUNTING: Meaning – Definition – Objectives – Nature and Scope– Role of
Management Accountant – Relationship between Financial Accounting and Management
Accounting, Relationship between Cost Accounting and Management Accounting.
ANALYSIS OF FINANCIAL STATEMENTS: Types of Analysis – Methods of Financial Analysis
– Comparative Statements – Common Size Statements – Trend Analysis – Problems.
UNIT 2: RATIO ANALYSIS (14hrs)
Meaning and Definition of Ratio, Classification of Ratios, Uses & Limitations – Meaning and types
of Ratio Analysis – Problems on Ratio Analysis - Preparation of financial statements with the help of
Accounting Ratios.
UNIT 3: FUND FLOWANALYSIS (10hrs)
Meaning and Concept of Fund – Meaning and Definition of Fund Flow Statement – Uses and
Limitations of Fund Flow Statement-– Procedure of Fund Flow Statement – Statement of Changes
in Working Capital – Statement of Funds from Operation – Statement of Sources and Application of
Funds – Problems
UNIT 4: CASH FLOW ANALYSIS (14hrs)
Meaning and Definition of Cash Flow Statement – Differences between Cash Flow Statement and
Fund Flow Statement – Uses of Cash Flow Statement – Limitations of Cash Flow Statement –
Provisions of AS-3 – Procedure of Cash Flow Statement – Concept of Cash and Cash Equivalents -
Cash Flow from Operating Activities – Cash Flow from Investing Activities and Cash Flow from
Financing Activities – Preparation of Cash Flow Statement according to AS-3 (Indirect Method
Only).
UNIT 5: MANAGEMENT REPORTING (6hrs)
Meaning of Management Reporting – Requisites of a Good Reporting System – Principles of Good
Reporting System – Kinds of Reports – Drafting of Reports under different Situations.

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BUSINESS LAB ACTIVITIES
1. Collection of financial statements of any one organization for two years and preparing
2. comparative statements
3. Collection of financial statements of any two organization for two years and prepare a
common Size Statements
4. Collect statements of an Organization and Calculate Important Accounting Ratio’s
5. Draft a report on any crisis in an organization
BOOKS FOR REFERENCE
1. M N Arrora- Management accounting HPH
2. Sharma Shasi K Gupta- Management Accounting-KP
3. Dr. S.N. Maheswari , Management Accounting
4. Sexana, Management Accounting
5. J.Made Gowda - Management Accounting
6. Muniraju and Ramachandra Management Accounting HPH
7. R. G Saha and Gurumurthy et., al., Management Accounting VBH

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 56

 VI Semester B.Com Tourism and Travel Management
6.3 FOREIGN LANGUAGE SKILLS – II ( FRENCH)
OBJECTIVES:

 To provide the concept of International language - French at Elementary level -2.

 To equip with basic grammar, written and spoken French at Elementary level - 2.
Level – II, 60 Hours
LESSON 7: Argumenter avec des mots simples
Verb+nom, Verb+infinitive,
Oui/si/non/moi aussi / moi, non plus
Loisir/activites
LESSON 8: Se situer dans le temps
Demander et donner l’heure, Interagir tu/vous
L’infinitif, les pronoms complements
LESSON 9: Exprimer un jugement
Les dialogues, communication
Les phrases en bon ordre, Environements
LESSON 10: Les verbes de I,II,III groups
Futur proche, passé recent, Conditionnel present - vouloir
Futur Simple
LESSON 11: Les verbs auxilaires etre/avoir Pour present, futur,Imperatif
La cuisine Francaise, Preparer la nouriture
LESSON 12: Une journee – les parents Stage. Judgement/opinion Les
prepositions de lieu , Interagir-tu/vous
LESSON 13: Sport. Le pronom `on’, Les pronoms relatives `que’/qui
Informations culturelles Dialogues . Redaction de texts
Verbes d’action
Book Prescribed : Bienvenue en france Tome 1 Methode de francais

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 57

 VI Semester B.Com Tourism and Travel Management
6.4 HOUSEKEEPING MANAGEMENT
Objectives:
1. To understand the importance & various roles of Housekeeper
2. To know the preparation of Room Report
3. To develop the skill of preparing the Checklist and Maintenance Requirements
UNIT – 1 Introduction about House Keeping Department in the Hotel and Catering Industry -
Importance of House Keeping Department, Organization Chart of House Keeping department and
Hotel Industry - Non Commercial Establishment and other Domestic Sectors – The Layout of
House Keeping Department. 08 Hours
UNIT – 2 The Staffing of the Department - Job Description - Job Specification of the House
Keeping Personnels - Aims and Attributes of House Keeper - Co-ordination with other Departments,
Qualities of House Keeping Staff. 12 Hours
UNIT – 3 Linen & Laundry - Linen type & sizes, Laundering procedure – linen & guest
laundry, Linen room layout & record. Procedures to be followed on - Rooms and Floors - Routine
Methods of work Knowledge of Rooms - Guest Floors - Maids Cart - Room Report - Room
Cleaning. 12 Hours
UNIT – 4 Cleaning Equipment and Agents – Routine Methods of Work – Contracts - Room
Status Report and Room Assignments – Inspection - Types of Room Cleaning Services - Budgeting
and Buying. 15 Hours
UNIT – 5 Lost and Found Procedure - Maids Report - House Keepers Report - Handover
Records – Guests Special Request Register - Records of Special Cleaning - Attendance Record,
Stock Record, Pest Control. 10 Hours
Books for Reference:
1. Sudhir Andrew., (2008), “Hotel, Housekeeping Training Manuel”, Tata Mc. Graw Hill Ltd., New
Delhi.
2. Joan Brown, (1998), “Hotel, Hostel, Hospital Housekeeping”, ELTS Publishers (Book Power)
2. Medelin Schneider, and Georgenta, (1998), “The Professional Housekeeper”, JohnWiley and Sons
Ltd., United States

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 58

 VI Semester B.Com Tourism and Travel Management
6.5 MUSEOLOGY AND CONSERVATION
Objectives:
• To provide the concept of Museology and Conservation related to promotion of Tourism.
• To equip with laws, acts, practices and policies related to Museology and Conservation
UNIT – 1 Introduction to Museology : Definition of Museum, History of Museum, History of
Museum in Indian Context, History of Museums in Karnataka. 08 Hours
UNIT – 2 Museum Architecture : Planning a Museum – old Building – new building, Components
of a good building for a Museum, Museum Buildings, Main requirements of a Museum. Kinds of
Museum, List of Museum in India( in Numbers), Museum Functions. Security and Storage in
Museum. 10 Hours
UNIT – 3 Museum Administration: Staff, Personnel Management, Financial Management, E-
Governance. Museum Education and Research, Museum Publication. Museum Studies and Public
Relations. 08 Hours
UNIT – 4 Museum Conservation: Methods and Techniques, Packing and Transportation of
Museum Objects, Museum Related Organisations – International and National. Museum Library,
Reproduction of Museum Objects. Museum Legislative Measures. 10 Hours
UNIT – 5 Museums and Tourism : Museums in the promotion of Tourism, Museum Problems,
Museum Marketing. Study of Selected Museums of India ( Chatrapathi Shivaji Museum,
Mumbai,National Museum, Delhi, Government Museum, Chennai, Visveswaraya Industrial and
Technological Museum, Bangalore, Salarjung Museum, Hyderabad, Indian Museum, Kolkata,
Vicoria Memorial Hall, Kolkatta, Manipur State Museum, Museum of Mankind, Bhopal) 15 Hours
Books for References:
1. Alexander E.P. 1979 :Museums in Motion : An Introduction to History and Function of Museums.
Nashville.
2. Alexander , E.P.(ed.) 1995 : Museum Masters: Their Museums and their influence, New Delhi
3. Ambrose, T. :Museum Basics, ICOM, London & NewYork. & C. Paine, 1993
4. Belcher, M. 1991 :Exhibition in Museums Washington D.C.
5. Brawne, M. 1965. : The New Museum : Architecture and Display. New York.

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 59

 VI Semester B.Com Tourism and Travel Management
6.6 MICE TOURISM
Objectives:
 To acquire an understanding of the role and purpose(s) of special events.
 To acquire an understanding of the techniques and strategies required to plan successful special
events.
 To acquire the knowledge and competencies required to promote, implement and conduct special
events.
 To acquire the knowledge and competencies required to assess the quality and success of special
events.
UNIT 1 Conceptual foundations of events:
Major characteristics, Five C’s of event management- Conceptualization, Costing, Canvassing,
Customization, Carrying out; Advantages of events- to the organiser, event planner, participants,
economy and society; Broad classification of Events. 12 Hours
UNIT 2 Introduction to MICE: Evolution of MICE industry; Components of MICE; Economic
and social significance of MICE; Introduction to professional meeting planning- definition, types
and roles; associate, corporate &amp; independent meeting planners; TA’s and TO’s as meeting
planner; Convention Visitor Bureaus (CVB) - functions, structure and sources of funding. 15 Hours
UNIT 3 Events venues: Concept and types; Conference venues- facilities, check-in and check-out
procedures, requirements; conference room layouts; Convention manager; inter-related venues;
project planning and development. Introduction to conference facilities in India. Role and functions
of ICPB and ICCA. 12 Hours
UNIT 4 Trade shows and exhibitions/expositions: types of shows, benefits of exhibitions,
participant decision-making process. Contract negotiations – principles; negotiation with hotels,
airlines and ground handlers. 10 Hours
UNIT 5 Incentive tours: Characteristics, its organising and special requirements. Latest meeting
technologies - Video conferencing and Information Communication Technology (ICT). Factors
including ICT affecting future of events business. 08 Hours
Books for reference:
1. Fenich, G.G. (2005). Meetings, Expositions, Events and Conventions- An Introduction to the
Industry. New Delhi: Pearson/Prentice Hall. (L)
2. Montgomery, R.J. and Strick, S.K. (1995). Meetings Conventions and Expositions- An
Introduction to the Industry. New York: Van Nostrand Reinhold. (L)
3. Weirich, M.L. (1992). Meetings and Conventions Management. New York: Delmar Publishers
Inc. (L)

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 60

 VI Semester B.Com Tourism and Travel Management
6.7 Project Report and Viva Voce
Each student is required to select a problem based on research relating to travel/tourism/hospitality
and allied sectors during V/VI semester and the same shall be approved by Chairman –BOE of
B.Com TTM. The student will have Faculty guide under whom the student is expected to work. The
student will formulate the research problem and work on it (Collect, Analyze and Interpret the data)
during V/VI semester and prepare a Project Report and submit the same at the end of the VI
semester(Before Commencement of the Theory Examinations). The project report should be
minimum of 60 pages and maximum up to 100 pages.

The report shall be valued for 50 Marks by the BOE- B.Com TTM and VIVA-VOCE shall be
conducted for 50 marks by the BOE members – B.Com TTM.

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 61

 VI Semester B.Com Tourism and Travel Management
ABILITY ENHANCEMENT COMPULSORY COURSE
1. TOUR LEADERSHIP AND MANAGEMENT ( 40 Hours)
Objective:
 To Know about the scope of tour escorting as a career option.
 To understand about tour escorting by giving them a practical experience of how to practice
escort in real life situations.
 To orient the learners to the nitty-gritty of this profession and to deliver the key skills.
UNIT 1 Tour Leadership: Introduction to tour leadership, Importance of a tour manager,
Characteristics of tour escorting profession, the difference between tour escorting and tour guiding,
Advantages and disadvantages of choosing tour escorting as a profession. Tour management in India
and abroad, Skills and competencies required to be a tour manager, Challenges faced by a tour
manager.
UNIT 2 Pre-trip Duties / Preparation: Understanding group profile, trip details, checklist at the
point of departure - Familiarisation with a destination - Liaison with local suppliers - Pre-tour
documentation: Tour Leader’s File - Travel Essentials for a tour manager
UNIT 3 On-tour responsibilities of a tour manager: Responsibilities at the Airport: Meet &
Greet; Airport Check-In Procedures, Customs and Immigration; Group Clearance - Luggage
Responsibilities at the hotel: Check In, Check out, Rooming List, Meal requests, Making
arrangements Responsibilities during sight-seeing tours On-Tour Operation / Conduct: Organising
Commentary- Commentary / Storytelling; Destination Briefing, Time Schedule; Points of Interests;
Getting a “Mental Picture” of Routing & Landmarks
UNIT 4 Responsibilities on coach: Seat Allotment, Time management, Entertainment, Creating
rapport within the group. Other responsibilities: The Professional Daily Briefing, Taking care of
logistics: Dine Around, Shopping, Safety of guests, Arrival preparations: Briefing instructions and
Reconfirming Flights; Tour Conclusion and feedback
UNIT 5 Group management: Group control and Setting Limits, Handling difficult tourists,
Communication Skills; Typical Day-to-Day Problems; Listening Skills; Conflict Resolution;
Keeping your Cool; Creativity; Tips to keep the group happy; Ethical and Professional
Considerations, Tools of the trade for the tour manager, Understanding cross-cultural differences
Situation Handling: Handling emergency situations, awkward tourists, grievances
Books for Reference: 1. Chowdhary, Nimit (2013). Handbook for Tour Guides. New Delhi: Matrix
Publishers. (L) 2. Mitchell, G.E. (2005). How to Start a Tour Guiding Business. Charleston: The GEM Group
Ltd. 3. Pond, K.L. (1993). The Professional Guide. New York: Van Nostrand Reinhold. (L)

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 62

 VI Semester B.Com Tourism and Travel Management
ABILITY ENHANCEMENT COMPULSORY COURSE
2. EVENT LOGISTICS (40 Hours)
Objectives :
 To understand the techniques and strategies required to plan an event.
 To understand the technical aspects of event logistics.
 To identify and develop event resources.

UNIT 1 Event Staffing: Forming event team, recruitment and selection, training of staff and
volunteers, staff briefing, event rehearsal.
Event networks & supply chain: Importance, handling vendors & service contractors, negotiating
with vendors & service contractors. Bidding for events
UNIT 2 Event Venues and physical settings. Determinants of site and venue selection. Types of
venues. Site Inspection, Site layout and plans. Seating Plans. Protocol and VIP services, Event venue
signage. Event Technology: LED displays, e-podiums, e-posters, webinar, Virtual Reality,
Gamification, Apps, i-beacons, Near Field Communication, Cloud Computing
UNIT 3 Event Registration: Importance and process; pre-registration – Introduction, benefits and
methods. Onsite registration - the concurrence of participant list with master file, Registration layout,
payments, distribution of kits and badges etc.
Events planning checklists: Determinants and importance. Types
UNIT 4 F&B services: Importance; major considerations- audience, price/cost, type and duration of
the event, changing approaches (hygiene, vegetarianism, environment etc.); types of food functions;
food plan; control plan. Beverage services- common practices and emerging trends; beverage control
functions.
UNIT 5 Events Theme: Color, Décor, Focal Points, Fabrics, Furnishing, Lighting, Audio-visual.
Event Logistics: Security, Transport, Parking, Accommodation, Special needs and disabled
requirements
Books for reference:
1. Robinson, P., Wale, D. & Dickson, G. (2010). Events Management ‘Ed’. London: CABI
2. Shone, A. and Parry, B. (2008). Successful Event management (2e). Canada: Cengage learning
3. Silvers, J. R. (2012). Professional Event Coordinator (2e). Wiley
4. Wagen, L.V.D. and Carlos, B.R. (2008). Event Management. Delhi: Dorling Kindersley Pvt. Ltd.

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 63

 VI Semester B.Com Tourism and Travel Management
ABILITY ENHANCEMENT COMPULSORY COURSE
3. MANAGEMENT OF ADVENTURE TOUR OPERATIONS (40 Hours)
Objective:
 To know the risks involved at the destination as well as with the type of adventure tour activity
undertaken.
 To plan the adventure tour keeping in mind the risk, legalities, equipment, food, documentation
etc. to the learners
UNIT 1 Managing Adventure Tours: Major terms used in adventure activities (land, water and
air). Illness, Injuries and First Aid (Hypothermia, Frost Bite, Altitude Illness, Snow Blindness etc).
National and International Organisations (ATTA, UIAA, IMF, ATOAI, PADI, WPGA etc), its code
of conduct.
UNIT 2 Planning Adventure tourism Activities: Itinerary planning considerations for different
durations (land, water and air); planning for safety and emergencies. Permits (ILP, PAP and RAP)
and permits to climb Himalaya in India and Nepal. Season for climbing Himalaya. Highest mountain
peaks of seven continents.
UNIT 3 Group management: Preparing navigation routes, attitude of the State authorities,
community tourists and other stakeholders, the natural history of destination- ecology, climate, fauna
and flora, landform features.
UNIT 4 Food Plan: Menu and nutrition considerations; hygiene, trail food preparation; kitchen food
preparation; packaging; presentation; and hygienic sanitation.
UNIT 5 Legal Liability and Risk Management: Legal liability concepts; owner and director
liability; guide and leader liability; risk assessment and control; risk mitigation; risk financing and
insurance.
Books for reference:
1. Malik, S.S. (1997). Adventure Tourism, New Delhi: Rahul Publishing.
2. Negi, J. (2001). Adventure Tourism and Sports-Part- I & II, New Delhi: Kanishka Publisers.
3. New Som, D., Moore, S.A., Dowling, R.K. (2004), Natural Area Tourism, New Delhi: Viva
Books.
4. Buckley, Ralf (2006). Adventure Tourism, CABI International.

BANGALORE UNIVERSITY, Jnanabharathi Campus, Bangalore – 560 056. Page 64

 Plir,irI irrr: Utj, - tl9(rl.l:!t/o.l
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BANGALORE -{m, UNIVERSITY
DEPARTMENT OF COMMERCE

Dr. M. Ramachandra Gowdai/

Professor and Chairrnan

To,
The Registrar
Bangalore University,
Bangalore.

Respected Madam,
E.
t,
Sub: SubmiSsion of B.Com Vocation Tourism and Office Management and
Secretarial Practice.

'
\

I
am herewith sending B.Com (Vocational) Tourism and Office Management
Secretarial Practice based on Credit System. This syllabus is applicable from the
Academic Year 2014*15. Thes,rme has been decided by (UG) held on l2n June
-BOS
zoL4also placed before faculty also. This is for your kind information.

Thanking you,

DepartmeO
Central College Calnpus,
Bangalore University,
Bangalore - 560 001,

Encl:,flro, (Vocational) Course Structure and Syllabus

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royRrs* BusrNEss,.,
.. ,.. I

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Introduction, to TrSvel,$ourism

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:

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*'-'*:+u*s'-Transpbrtandtourism-Typesoftranspoill_
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,industry. * ci_uis€
t'''^iit;11]::
ResenHtlon p no""d u re;for rai tways
an d ai r,wavs i n b,r'i ef '

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ehapter lV :' rAecommodat:1-orn ," : ,.qri

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- meanlng
3::: il:;":'Y;;;, ",' " " "1' :; ; Tf :l: :' " " *Hotne
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etrrent ot ttos pitaIity i nd ustry'
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i'''eepirrg'
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Engineering and rnairrtena,-,r",

A""o.,it= atld ftnartce, Personal Or
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ehapter V : Tourism in India

Gr-owth and developmenf of teurisrn irr india. Rsie of

-Govcrnme*r
:Ministry of Tourism * Publie sector"{!TDC) - Tourisn] in
Karnataka role of KSTDC - Statistics orr lndian tourism'
-
Practical for skill develoPment

Record Jsurnal'to be maintained i based on tnethe suP]qci',.

subject'
-.-.,,^^i
pr:epar. u iuport on unexplored destination in lndia and their
-
potential for tourism Promotion'
file,
-Students are required to maintain a newspaper clippings
detailing the articles pertaining to tourism'

BOOKS FOR REFERET'trCE:

=---'n. i-tioou-ction to Travel and J'oui-ism -- Dennis L Foster
-ChristropherJ.Holloway:TheBusinessofTourism:
',Macconald and Evans, i983
- Tourisrn Management - Stephan J Page
iil;m irorttw in lndia * By Tapan t{ Panda and Sitikantha
- A..K.Bhaiia : |ourisn. ...i
.,Yillijii;e.'i liir:l;;i;1,-,.: ::.:c
Practiuees . StBrling pubiilhers (p) $d Nerru iJeihi'
Anand fflfM ':iltidil rna Hot"l'incustrv in lndia
:sterling
ilbiishers (Pi'Ltd''New Delhi' -
Puuri=r.ers 1[; Lto ru*w De'lhi' ' -
llTM,
if#frn",'6io+;iyt';t Modern Tourism -' monograph :
New Delhi',1989.
rou'i
lTxlvl , u=
"n
industry - monograph : ITTM, Nernr
Delhi' 1989'
future
Burhat and Medlik:Tourism - Past, prese rnt and
Heinemann, L"oncion'
_ wahau; s,r,i:ouiism,lJlanagement : Tsurisrn International
Press, London1986.
- Bry;;i*tua;A : tntr.oduction ro Hotel and Restaurant 1981;
Marragernent . UuO publicaiion,-9o''. LoY?' :
- Riccline J,R.Br,ent : Travet and l-ourism Hospitality
Researcl"i, London, 1982'
Surir:cler Aggarvr"at : Travel aEency'

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, VOCATIONF.T PAPER_ II TOURISM PRODUCT

ehapter E : introduetion
,tt ,/ ,"
Types of
Tourism product - tVteanln'g - Oetinf,'ron,.charaderistics'
t*rriu* product - natural (land,'wbter, climate) - Manmade - /--'
{V*O;fiI. io*ir*
Environment -1 Geographical components rz
Chapter tl : Natural Tourism Pniducts
d.
Geographical resources - featurqis -.Landf?t1.:l Climate' water
bodies- flora and fauna (Nationalparks - wiid life sanctuarles) -
nflonirinS - GtanOs - Beaches -J Oeserts etc.* as tourist
destinations.

Chapter lll : Socio- Cuttural Products

-- *
Art and per-forming Arts of lndia -- Painting - Danc",=, !:f::?:if:-d
folk) - music (Hindustp,ni - Karnatik) lndian musical
tnstrumenls -
rJr,-riin,.cf',,ri1. r'ta nnti:,nliai tOU:iSt fgSOUfCeS.
i r!/r'gr-,L.rr r-rv' - - i'

Cft lV : Fairs and F€stivals

Fairs and Festivals of lndia - [Social - Religiou? log.CgTTT:i:lice

i;; ; pto*otio nal fai rs and festivals - I'm pi: r xa.oa-fal Da n
tei-iG,:SnrX*- Uuat festival, Khajuiaho Dance festival' Kite
festival;'Desert festival etc,

Chapter V : Man made Tourisrn Fnoduct

Art and Architeclure in lndla - various styles. Monuments

in lndia -
H"rfii"ru sfrrines - Museums, hrt galleries
Chapter VI : Emerging Trends; in Tourisrn:

Brief introduction on-

-":' il;fth iourism .- Medical and Wellness Tourism.
-A.dventureTour,ism-lanclbased,waterbased,airLrased.
- Rural Tourisri * Education and Sports tourism'
- MICE tourism - Coastal tourisrn'
tourism - SustainabiiitY' *
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,/
-ffi"u'"d journal to be nraintainerJ besed on the subjeci
:'On job tiaining I (Field S{ucty Report) students are reqtlired
to prepare a report on lnrlian tcurism product
' Students are required to undertake a field tour for a period of
2 weeks.

BOOKS FOR REFERET.{CE :

- Per:cy Brc:,rn : lndian Architer:ture Hindu and Bu ddhist Period'

- Dennis L Fcster:An introduciion to Travel and tourism
- Tapan K Fanda anC Sitikantha'fdishra.:Tourism Industry in india
- i-laile .J.C : The Art and Archite'cture of lndian Sub Contineni'
- Stephan J Page -Tourism Man9O.e,rye.1t
- Bhar:itya Vidya Bhawan : lmpeiial Unity'.
- Bffiritya vidya Bhawan , Ctqssieal ,99:
\ - Acharya Ram : Tourism and c,ui'iural Heritage of lndia: Roga
p'uniicaiion (jaipui,''TuE6;
-: -:- --'= --'
. ..
- B.asharn#. i- :.rhe Wqnder ihet v*as l*ritg :fiuO'qgir'-d,CS13 Qr,lilil
19t8 c

- The gazette of India : History and Cuiture, ..

i:
-
- F.lussain.A.K:The culture of lndia, National Beek Tlust, New
i Delhi-1987"
- n4JL"rj*e.R.K : The culture a."rd art of lndia- Gegrge Allen Unwin
i:
Ltd. London 1959
fi
- Ttr'le Treasure of lndian liluseum : Marg Pubticatioh B'ombay'
 s
VOGATIONAT PAPER III

ERAbfF:L ,EGEF*CY AruD T{-itJF CFERATGR CRGAT+[S&T;OT*ES

Chapter I : lntroduction

Travel.Agencies-Definition, functions, duties. Types of travel

agenctes - services and products offered by travel agencies'
Modern Travel Agencies
iow operators --Role - functions and t5rpes of Tour operators
dff.r;;u n"trr"un travel agency and tlur operators - approval
PlFdure'
Gfrapter tl : Organization Structure

Organizational structure of Travel Agencies. Procedure to "jqf .'

tiaier agenCy in lndia - IATA apprwa!. Duties and responsjb_ilities
of staff ,ind managers. Funciions of travel agents:in -customs
''
office -_ passport orrlce and foreign affairs Ministry. Itil?ry
deVeloliment, tour,: packaging process, costing and pricing.
,', ii:i
-*..

!i
Chapter IJJ;. Tourist Grrides :,.
11

:
,/ 1.

lr

t
.-
Detinitio-n- duties and responsibilities categories- procedure
to i!
1;

become a reCognized Tourist guide-

a t".--z
z
'Chapter lV : Eavel Documen

passpoft --pro"udure for obtaining a passport in lndia. visa -.

types - procedure.
iobuonO and out bound regulations. Customs - Airport tax,
currency regulations and Health regulations'
-,
GhaptQr V : Tourism organizations

State,National and lnternational Tourism institutions and

Oig";i=utions -WTO, WITC, IATA, TAAIi PATA, etc'
ITDC, KSTDC.

t':
,.i
j

, it.ii
j:
i,i
I
!:
. *,_6
 - - *-_W: +*Y}.€iW
hB
!
ka'&
&
ti
*"' \.,:
!a
6
kE
PraetEeaE fcr SkiEI Develepment :
B
&
: Reeard .Jeurnel ta be mainteined based an the subjeet.
- Students are required to visit a Travel Agency or Tout'
operator and prepare a report on it (which should include
various functions performed by the travel agency)
- Passport and visa format.

BOOI(S FOR REFERENCE :

- Trav€l Agency Management An Introductory Text by Mohinder
Chand
- Rn:thtioduction to travel and tourism - Dennis L Fost'er
- Tourisnr Management - Stephan J Page
1l
- Tourism industry in lndia - By Tapan K Panda and Sitikantha
j.,
Mishra
i:
:! - Trdvel Agents and Tourlsrn.; Merissa Jome.W
il
l
:l - David'rH.'Howe{- Principal and methods of scheduling
!l
.a.

: resenvations(national publishersi €j

- Aganrual,€urinder : Travel agency tnanagentent

rn@
- G-6o, Gh acx :" i-"i'ofessi o nei f,'*vei"ag ein cy.
Hai[ London, ":

- BliAtia,AK. : Tourisnr Development --pri'nciples and policles

sterling_publishers, NqY Delhi.
- ilia,m'Cordve : Travel in lndia. , .''
- The UVo*A of Travei- national publishers Delhi

6
 0
VOCATIGNAL PAPER' IV TEUffiES&{ F#ARKET!ruG

Chapter-l Entrcduetion
m po rta n ce
arketi ng -Meani ng *Defi nition -Ch a racteristics- i
IVI

ion"epts in service rnarketing; Needs, Wantr

Prbducts markets.

Chapter -ll Marketing of Tourism

Marketing:ofTourism-Forecastingtourismdemand-Mar:ket
Hotels'
segmentation and positioning -Hliait<eting of:- Airlines,
.

A!"Sortr, iravet Rg'enCies anE other tourism.relate.d

services -
C;;il.ftes anA siiategies. -Tourism marketing mix.
Chaptel,l,l *.rtketRe-sert"l,_
,__LL o.q,n
IVl arketi n g r*rr=^arch
* Me-a n in g -D'efi n iti o n -rn et h o ds a n d mp
i
:u
iu n qa ry d ata' q u al itative
of ma rketin g- r;e-; rch . Frlm U
""ty ?tr,, inforryation'svsteqs
"I
l"o GJ;-,4*qii{ } a*a';;r'keiihg t}tJsi
factors
I

and ,its function-l Consumer'.and consumer behaviour,

:buying belaviour' s{ consurners - Indrket,
K
*i[-n.iaO g m.e rs' ma rket'
.
-ag *;-iai,iffi
2

t to r seg m-e nti n

T lsu
positioning and,riarket stra(egies in tourlsm' Market
Tar:geting and"*o1o*iei
+

j
\
It
E:
;;;r 6,i-Ji[rnrir" --process cf marketing Research.
g
i
Chapter -lV Marketing strategies

' Marketing'stlategies - various marketing strategies in Travel and

tsur,ism.,D.eveloping rnarketing strat .ig"i in tourism -
New pr:oduc1
;;v,.t ; ;;
e nt t
Bo.;Lssi onal s:m- gusto me r satisfdi 9.n -nSan
.-p:iiq i
d ln'g'

pr:oduc1 sjr.ate€iels-- g-ions,ioer,ition* _ distiioution channels.

;;;; E.Hffi i Inu? olo,,,'ih e rs - com m u n icati o n a n d tech n o ogv I

in marketing Tourism. ;,

Practical for skill DeveloPments

-Studentsarerequiredtoprepareaquestionnaireforthe
visitors on a historical monument
tstudentsarerequiredtoprepareareportonmarketing
strategy to promote a destination product'
- grcach;rs designing and it!nerary planning'
 Wre+*,
%
%,'%,
&,

BCOKS FOR REFEREruCE : E

€.
*
- P e Sinha, Tourism Fularketing
- An lntroduetion to Travel and Touriam * Dennis L Foster
- Tourism Management - Stephan J Page
-
- Tourism lndusily in lndia Tappan K Panda Sitikantha Mishra
, - Kotler Philips - Marketing Managernent, PHI, New Delhi.
- Maecarthy D.K.J, Basic Mar:keting - A Management Approach.
- Douglas Foster, TraVel and Tourism Management.
- Negi. M.S.- Tourism and Hospitality
- Wahab.S.Grampter, Tourism Marketing, Tourism lntqrnational
Press, London.
- Stephan'F.Witt, Tourism Marketing and Management Handbook,
prentice Hall, New York.
- RenatA. Nykiel L, Marketing in Hospital lndustrry 12nd ED.1 Van
Nestrand Reinhold.
':Ma'clean, l-{unter, Marketing Management (Tourism in your
busihess), Canadian Hotel and Restaurant Ltd,
- Kenneth E. Clow and David L. Kurtz, services Marketing,
Biztantra Pub,lications.

i
 L'OCATIONAL PAPER V

E ruTRE F RE N U RS *'{ E F D EVE LG F E foX ET'IT F RCI G RET* E

=

Chapter : I

Entrepreneurship : what is it?. [ntr;oduct'"1 11:Trepreneur

;;ffi;;;;ilhil a1o entergri,se - Imporfnce 1nd relevance
o-r
P:u
the entrepr"nuui- iactors influencing entrepreneurship -
ani:Coni of being an entrepreneurs: Women enlrePl'eneurs,
ptont"*= and promotion - Types of Entrepreneurs -
-.:
[nrirt t"ristics of a successiul entrepreneur of- Competency
;il;;;i:to, - Awareness self competency
".tr"preneurs
and"its develoPment

Chapter * ll

snihll scale lndustries smatl scale industrie.s/ Tiny industriesl

-
il&#;ffi;ffi ;ilage'industries - definition, meaning'
s -
p.ffict'ran ge, capital i nvEstrnent, gyvn ership pattern
qcc$n*ffioUf"** taceC by SSt^u^?Ld ihe sieps tak*n tc
1n656
iiii{t# $ionrlrns - policies governing ssl's'
Chapter -lll
constitutes a
\*"{ Star,tin$ a S,mall lndustry 10 ulders1b.11-Y:i
,i for opportunities'
-t bu6iness opportunity, scanning the en'Vironmgnt perso n a I
;;;il;ti;ilr ;lt*oiiiu"" a nd ierecli qn$ 3sed o n in starting a
involved
compe.telcies - An overviu* oj the stefr's
and permits required'
business venture' ro"ution, ciearances of
tor"malities, ticJnsing and t"gi=i*iln nloce-tlyl": {s;gssment
-
:

th e m a r.ker f o r ih-e pio p o r.$-ryoject :

T,'und er,s1an d. the
a nd' so:ci al feasibi lity of
th e
impp.,rt€n ce of fu ;;ii,-tuot, ni"ai'
project,

ChaPter - lV
is a.BP? Why is it
Preparing the Busin"" Pl'n (BP) -.ryH
format
i*pbrtuniz Who prepares-it? Typical BP
Financial asPects of the BP
- Marketing asPects of the BP n
 s;,.j
E,t
'&.. i
q,.
@ &:
kl
* \
E
Human resource aspects of the Bp
- Technical aspects of the Bp
- Soeia! aspeets of the Bp

Preparation of Bp - common pitfails to be avoided in preparation

of a BP

Chapter - V

lmptementation of the projeet Financial assistance

-
sFc's, srDBI, commerciar banks, KSiDb, ks-dic, through
rrci,-_-ilon
financial assistance frorn DlC, SlSl, ED, SiDb:'4W,AKE,TCO,
TEcKsoK, KVrc- Financiar incentives for ssrb,
and rax
cpncessions * Assistancg for obtaining ,.u*,*"turiat,
machinery,
Iand,and building and'technical assistairce
and types. - tndustrial estates role

ChHpter. - VI ., .

sickness in ss[s-.Meaning and ciefrnition of a

ca uses',of industrjar, siekn ess
sick industrf
preventiv';r;nwrra -
i **" 1 u**
'
for sick industries
,
SKILL DEVELOPMENT.
- Preparation a project report to start a ssr unit.
il
- 9f
Prepar:ing a letter to the concerned authoritv
su"r,ing license
start.
J
to the SS Unit, yo.u pJop-ose to
-- -':'.'
i:
- _ Format of a nusiness pi"n.
-t Fport
o1 the survey of ssr units in thereglon where
college is located. =$
"i

cni#sno;il;;rnciar assistance ,*uifuure ti ssr arong

with the rates of interest
chari shon4rrg iax concessions to ssl both direet and

- success stories of Entrepreneurs in the region.

i
5l
&i

10
tri

€i

$i
€l
s;
r;
fi
'*'.

*i
!J:
 F
.!

BOOKS FOR REFERENCE : i1

- Mark. j.Dotlinger, Entrepreneur:'hip: Strategies and Resourees,

Pearson Edition"
- Udai Pareek and T.V Rao: Developing Entrepreneurship.
. S.V.S. Sharma -Developing Entrepreneurship , lssues and
!i
ri
Problems
|:
- SrivaStava- A Practical Guide to lndustrial Entrepreneurs
- Government of lndia,:'Report of the committe" on b"uelopment of
small and medium entrepreneurs , 1975
:;
:: - Bharusali-" Entrepreneur Development
- Vasanth Desai- Management of Smat Scale lndustry'
t,
- Vasanth Desai- ProblJms and Prospects of Small Scale
lndustry
- CSV Murthy- Entrepreneurial Development
- Dr. Anil Kumar, S.C.Poornima, Minni K.Abraham, Jayashree K-
Entrepreneurial Development
:

,. i:. 'z'. ii.r-

" I '.':
,

-i:

g\.

11
 , -:.r.r :r t E?r$:S:i'-ffi;a.f*B:Fy$1 '<4f .i -1ffi
&ffi qwtffiffigjq i, 4;.* @}f "'f it
r' .
kii
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F.

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R
j
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@
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B-i
VOCATICINAT PAPER VI

T*urism Developrmemt: PEamn: tg ar:d FcEieEes t.

!
i:
H

Chapter I : lntroduction M

t*
ar
'General concepts of planning Tourism Planning - planning and
- &c
ffi
tourisrn developrnent --principles of planning- tourism policy - &:i
fi
€i
*:

meaning and,significance of tourism policy - evolution of tourism

policy --principlls of tourism policy. - tourism planning process - r
complexitles of planning in tourism. fi
al'

&r
i

Chapter Il : Tourism planningin lndla .g -+:

):

*
f
Tour.ism,planning in trndia - five year plans and planning for , 3
r
tourism. Role of private and public sector in tourism plannirig. 6'1
*..
*!
Development of tourist circuits - National Tourism Policy- fl'j
t::
t:
Karnataka: Staie Tourism Pollcy - Destination development. it
ii
;,1
$
s

Clrapter ltl : Tourism legls[atlons t:

ii
*ij
.-d, .- .g
fdational Action Fllan 1992. Aniidnt ,-€ .*.t
*r
Aniient,fVlohuments and Archeological Site and Remains Act 19'VZ 9
fl
{
- Wild l-ife Protection Act 1972. *
ai
.,

Chapter !V : Customen Relatlonship Management &

d
c:

:l'i

Customer relationship' public,relationship and, comtlunisation toi' ,/?

{
tourisrn manager * importance of public l'elatici'n$ and' i"
il
communication in tourism. Development of communlcation in Fi
51
tourism in brief. ifil
*I
gt
'tt
it
ti
t:
ii
*;
,ii
1i
E:
g.
;'

1
12 {i

a
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t:

{;
t

;;
t,;
i:
 Practieal for Skitl DeveloPment

Reeord journa! ta i:e nrainiainea based en ihe subjeei

On the job training I :

Field Trip : The students of travel and rnanagement shall be

required to underrtake a field trip(3 wqe(s) to important tourist
destination covering, atleast I main centers relating to monuments,
wildlife parks, bird sanctuaries and sport centers at their second
year term.
Students are required to submit their field trip report consisting of
about 50 typed pages during their practical examination of fourth
semester for the.eValuation of the internal and external examiner.
The report and practical record in viva-voce examination carries
100'marks and shall be evaluate-d by both internal and external
examiners jointly.

1. On the job trainin$:ll '

to undergo (5 weeks) Practica{ -'_-'ad

t'trr lil a tourism eii.ei'pr;se- iiavc;
4.,

age ai tourisrn corporation, duly,approved by

the: of the ifrffi;tTbn.
are reqtti to'subn'lit a comprehensive training report
d
durin$ rclr ffild,examination of Vi.fsemester. The report
cirr:;gs5l6 marfs foi'the practicalexaminatiorr purpose and Shall
.bdttduiteO by:both irrternal and external examiners jointly
li

,: 2. Project"repof .:

* i:'
The students are,required to make a p;oject report on a topic
under Travel and tourism in VI Semester . The projecl rnust be with
atleasJ 60 pages excluding anflexures. lt rnust be s-ubmitted for
sixth i,e,1p.eS:tdr. practiCat .exarni nation tor be eval uated by the ..
iniernai'anO:external exar.niner through a viva voice examination. lt
carries:50 marks. And Viva-voce carries 50 rnarks.

13
 *****

8A

BANGALORE UNIVERSITY

NEWSYLLABUS 2020-21
B.B.A.DEGREE(REGULAR)
(CBCS-SEMESTER SCHEME)
(Revised Syllabus as on BOS held on 26h June 2020)

Chairperson - BOS

Prof. R. Sarvamangala

DEPARTMENT OF COMMERCE
Jnana Bharathi Campus, Bengaluru-560056

Page
 BENGALURU UNIVERSITY
BBA DEGREE (REGULAR) COURSE
(CBCS SEMESTER SCHEME)
2020 2021 COURSE MATRIX
I SEMESTER Annexure -1

Marks

Credits

Language I: Kannada / Sanskrit /

Urdu /Tamil /Telugu/Malayalam/
Part1 3 30 70 100 2
Additional English / Marathi /Hindi
LanguagesLanguage Il: English 30 70 100
Accounting for Business 1.3 30 70 100
Part 2 30 70 100
Enterprises Management 1.4
Optional Corporate Regulations 1.5 4 30 70 100
Business Mathematics 1.6 4 3 30 70 100 2
and Logical Reasoning
Business Skill Development 30 0 100 4
Part 3
Course(BSDC)*
Small Scale Industrial Visit
(viva
voce)
Report
Foundation Course* 2 L30 70 100
Part 4
|CC and EC* 50 50
Total Marks and Total Credits 850 18

PART-3
BUSINESS SKILL DEVELOPMENT COURSE
(BSDC)*INDUSTRIAL VISITS

OBJECTTVES
Process and Practices
T o make students aware of Industrial
.To make students understand the Flow of Operations in an Organization
GUIDELINES TO THE INSTITUTION
/Financial/
visit to two business establishments (Manufacturing
1. The BBA department the college shall organize
of for the students.
in the first semester
Banking/Service establishment),
from visiting these organization in a record book
The students will have to record
the learning and
2.
information captured shall include -Profile of the organization consisting of Vision
3. For every organizational visit, Process, Organization Structure,
details, HR details, Manufacturing
Mission, Board of Directors, Department
Products/Services Marketed and so on.
Turnover, Capital, No. of branches,

MARKS ALLOCATION

book. The external examiner appointed by

the university shall
a. Each visit should be documented in a practical record marks for each record X 2).
comes to 70 Marks (35
award 35 marks per visit, the total of which the basis of each record ) to
the external examiner for 30 Marks (15 +15 marks -on
b. A Viva Voce to be conducted by the semester.
assess the learning outcome of the
two visits at the end of
to be sent to BU along with IA
Marks.
scored by the candidate
After assessment, marks time to time
as per the norms from
C.
shall be paid by the University
d Remuneration for the external examiner Page | 7

71Page
 II SEMESTER

Marks
Credits

|Language I: Kannada/Sanskrit / Urdu/ 100 2

30 70
Part 1
Tamil/Telugu/Malayalam/ Additional 2.143
LanguagesEnglish / Marathi/Hindi 100 2
30 70
Language I1: English 2.2 4
100
Financial Accounting 30 70
2.34 30 70 100
Part 2 Human Resource Practices 2.4 4
Optional 30 70 100 2
Statistical applications in Business 2.54 100 2
Production and Inventory Management 2.6 4 30 70
Industry review project /Business 70 100 4
30
Part 3 Skill Development Course
(VIva
(BSDC)* Community Service VOce)
Report
30 7 0 100
Foundation Course*
Part 4 CC and EC* 50 50
Total Marks and Total Credits 850 18

PART 3
BUSINESs SKILL DEVELOPMENT COURSE (BSDC)*cOMMUNITY SERVICE

OBJECTTVES:
To sensitize the students towards
community service
To enable students to learn about social
entrepreneurship
GUIDELINES TO THE INSTITUTION:

1. Each student will have to work in a Social /Charitable Trust /NGO/ Red Cross
service organization/ association for THREE WEEKS during the vacation
Society/ or any other social
(after the first semester exam).
2. The entire batch of students to be divided equally among the BBA
department faculty members. The faculty
members to help students in the process of community service and
preparation of the Community Service
report.
3. The students to submit the Certificate of Community Service issued
by the to organization the college along
with a brief report of not less than 30 pages during the second semester.
4. The report should contain a brief profile of the organization, nature of service
on the learning outcome of the student from the
provided by them, a write up
community service carried out by them.
MARKS ALLOCATION:
a. The external examiner appointed by the university shall award 70 marks on the
basis of report
the student submitted by
b. A Viva Voce be conducted by the external examiner for 30 Marks to assess the
to
community service at the end of the semester learning outcome off the
c. After assessment, marks scored by the candidate to be sent to BU
along with IA Marks.
d. Remuneration for the external examiner shall be paid by the
University as per the norms from time to
time

Page|8

8|Page
 II SEMESTER

Marks Credits

Part 1
Language I: Kannada/ Sanskrit/ Urdu/
Tamil /Telugu/Malayalam/ Additional
Language 3.1 4 3 30 70 100 2
English/ Marathi/ Hindi
Corporate Skills 3.2 30 70 100
Part 2 Corporate Accounting 3.3
Optional Modern Marketing 3030 70 100 2

3.4 30 70 100 2

Financial Institutions and Regulatory Bodies 3.5|4 30 70 100

Business Finance 3.6 30 70 100
Part 3
Industry review project /Business Skill
Development Course 30 70 100 4
(BSDC)*-Case Study Analysis (viva
voce)
Foundation Course* SDC 30 70 100
Part 4 CC and EC 50 50
Total Marks and Total Credits 850 18

PART 3
BUSINESS SKILL DEVELOPMENT COURSE (BSDC)*CASE STUDY ANALYSIS

OBJECTIVES:
To develop thinking and analytical skills
.To develop managerial skills

GUIDELINES TO THE INSTITUTION:

1. Case Study Analysis Record Book should be prepared by the student during the third semester.
2. Five cases of medium scale industries relating to subjects studied in the first three semesters have to be
analyzed and recorded in the Case Study Analysis Record Book.
3 Students should submit Record Book 20 days bcfore the completion of the third semester for which the
marks shall be awarded by the extermal examiner appointed by the university.

MARKS ALLOCATION:

a. The external examiner appointed by the university shall award 70 marks on the basis of Case Study Analysis Record
Book submitted by the student (for FIVE cases analyzed by the students 5 X 14)
b. A Viva Voce to be conducted by the external examiner for 30 Marks to assess the learning outcome of the
cases analyzed by the students at the end of the semester.
c. After assessment, marks scored by the candidate to be sent to BU along with IA Marks.
d. Remuneration for the external examiner shall be paid by the University as per the norms from time to time

Page9
 IV SEMESTER
Marks

=Credits

100 2
Language I: Kannada/ Sanskrit/ 30 70
Part 1
Language Urdu /Tamil/Telugu/Malayalam/
Additional English/ Marathi/ Hind1
4.2 30 70 100
Cost Accounting 30 70 100
Part 2
Banking Operationsand Innovations 4.3 4
30 70 100
Optional Business Research Methodology 4.4 4
4.5 4 30 70 10
Behviourial Science 3 0 70 100 2
Advanced Corporate Accounting 4.6 4
Industry review project /Business Skill 70 100 4
Part 3 30
Development Course (BSDC)*
(viva
Preparation of Business Plan
for Start-ups voce)
Foundation Course 3 700 100
Part 4 50 50
CC and EC*
850 18
Total Marks and Total Credits

PART3
PLAN FOR
BUSINESS SKILL DEVELOPMENT COURSE (BSDC)* PREPARATION OF BUSINESS
START-UPS

OBJECTIVES:
To provide exposure for Start-ups and New Age Business Models.
To develop entrepreneurial mindset among students.

GUIDELINES TO THE INSTITUTION:

1. Each student shall prepare (during the vacation between the third and fourth semester) hypothetical
limaginary small/medium scale entrepreneurship Business Starts Plan /project report by indicating
products /services that will be produced, marketed, key resources that will be used, customer segment that will
be targeted to, the investment that will be required, funds that will be raised, cost which will be incurred,
turmover that will be achieved and profit that will be attained from the business
2. Entrepreneurship Project Record Book should be submitted to the college 15 days before completion of the
Fourth Semester

MARKS ALLOCATION:
a.The external examiner appointed by the university shall award 70 marks on the basis of Business Starts Plan /proiect
report submitted by the student.
b. A Viva Voce to be conducted by the external examiner 1or s0 Marks to assess the learning outcome of
the proiect
report submitted by the students at the end of the semester.
c. After assessment, marks scored by the candidate to be sent to BU along with IA Marks.
d. Remuneration for the external examiner shall be paid by the University as per the norms from time to time

Page | 10

10|Page
V SEMESTER

Marks
Credits

Income Tax -1 5.1 30 70 100

Part 2 Entreprencurship Development and Star-ups 5.2 4 30 70 100
Optional
Management information and Technology 5.3 4 30 70 100
Financial Analysis and Reporting 5.4 4 30 70 100|
4
Elective 1 5.5 30 70 100

Elective 2 5.6 4 B0 70 100

Industry review project Business Skill
Development Course (BSDC)* 30 70 100 4
A. Field Study Report (viva
Part 3
voce)
B. Skill Enhancement Course (SEC)**|
Employability Skills
(Aptitude and GD Training)
Training
2 100 100

100
2

Part 4 AbilityEnhancement Compulsory Course -2 2 30 70 27

Total Marks and Total Credits |900
PART 3A
BUSINESS SKILL DEVELOPMENT COURSE (BSDC)"FIELD STUDY

OBJECTIVES:
T o enhance the classroom learning
T o supportthe students in contextual and experiential learning

GUIDELINES TO THE INSTITUTION:

1. Every student should have taken up field study during the vacation between fourth and fifth semester in the
area of Marketing/Human Resource Management/Business Development/Finance/Entrepreneurship or any

other aspect of business organization, for example:

a. Market survey for a product or service
b. A study on problems and challenges of small entrepreneurs
c. A study on awareness about various banking services
d. Student satisfaction survey about the quality of education
e. Employee satisfaction survey
f. Any other aspect related to business that can be covered under field study.

2. The Field Study report should essentially include:

a. Introduction
b. Design of the Study
c. Analysis
d. Findings and Conclusions.

Page | 1

11|Page
 VI SEMESTER

Marks

Credits

Income Tax -II 30 0 100

Part 2
Auditing and Attestation 6.1
6.2 30 70 100
OptionalGoods and Services Tax 6.3 30 70 100

Business Regulations 30 70 100

6.4
Elective 3 30 70 100|
6.5
Elective 4 6.6 30 70 100|
Business Skill Development Course
Part 3
(BSDC) 30 70 100 4
a. Internship with Business organizations (viva
voce)
b. Skill Enhancement Course
100 100 2
**PlacementTraining
Part 4 AECC L I2| 30 70 100
Total Marks andTotal Credits 900 7

PART 3
BUSINESS SKILL DEVELOPMENT COURSE
(BSDC)*
A. INTERNSHIP WITH BUSINESS
ORGANIZATIONS

OBJECTIVES:
To enhance the classroom
learning
To provide training and experiential leaming opportunities for students
To provide an opportunity to
apply knowledge and skills acquired by the students in the classroom to
professional context

GUIDELINES TO THE INSTITUTION:

1. Each student will have to work in a Business
Organization for three weeks during the vacation between
fifth and sixth semester.
2. The entire batch of students to be divided
equally among the department faculty members. The
members should be the mentors and guide the students in faculty
internship process.
3. The students must submit the Certificate for
completion of internship by the
along with a brief report of not less than 50 pages. The report to contain a brieforganization to the college
detail of the
nature of business, a write up on the learning outcome from the organization.
internship carried out by them.
MARKS ALLOCATION:
a. 70 marks for the Internship Report and 30 marks for
b. The Institution should send the marks to the University Presentation
shall be awarded
by the Department.
along with IA Marks scored
Semester. by them in the VI

Page | 14

14| P age
 BANGALORE UNIVERSITY

REVISED SYLLABUS 2014 – 15

B.B.M., (CBCS) DEGREE SEMESTER SCHEME

DEPARTMENT OF COMMERCE
Central College Campus, Bangalore – 560 001.

1
 BANGALORE UNIVERSITY
DEPARTMENT OF COMMERCE

REGULATIONS PERTAINING TO B.B.M (CBCS) DEGREE SEMESTER SCHEME 2014 - 15

I. OBJECTIVES :
1. To develop ethical managers with inter disciplinary knowledge'
2. To develop entrepreneurs
3. To prepare students to take the responsibility of full line of Finance function of a company with
special reference to SME sector.
4. To prepare students to take the responsibility of full line of Marketing function of a company with
special reference to SME sector.
5. To prepare students to take the responsibility of full line of Human Resource function of a
company with special reference to SME sector.
6. To develop IT enabled global middle level managers for solving real life business problems.
7. To develop business analysts for companies, capital markets and commodity markets.
8. To prepare students to take up higher education to become business scientists, researchers
consultants and teachers, with core competencies.
9. Also to develop the students for competitive examinations of UPSC, KPSC, BSRB, Staff Selection
Commission, etc.

II. ELIGIBILITY FOR ADMISSION :

Candidates who have completed Two years Pre – University course of Karnataka State or its
equivalent are eligible for admission into this course.

III. DURATION OF THE COURSE:

The course of study is four (04) years of Eight Semesters. A candidate shall complete his/her degree
within eight (08) academic years from the date of his/her admission to the first semester. However,
students successfully complete Two (02) years of the course and leave the course, will be awarded
Diploma in Commerce. Students successfully completes Three (03) years of the course will be
awarded Bachelors Degree in Management (B.B.M). An option is provided to the students to
continue the course to the Fourth year and those who successfully complete the Fourth year will be
awarded Bachelors Degree in Management (Hon.) {B.B.M, (Hon.)}.

IV. MEDIUM OF INSTRUCTION

The medium of instruction shall be in English.

V. CLASS ROOM STRENGTH OF STUDENTS

There shall be Maximum of 60 students in each section.

VI. ATTENDANCE:
a. For the purpose of calculating attendance, each semester shall be taken as a Unit.
b. A student shall be considered to have satisfied the requirement of attendance for the semester, if
he/she has attended not less than 75% in aggregate of the number of working periods in each of the
subjects compulsorily.

2
 c. A student who fails to complete the course in the manner stated above shall not be permitted to take
the University examination.

VII. COURSE MATRIX

See Annexure – 1

VIII. TEACHING AND EVALUATION:

M.Com/MBA/MFA/MBS graduates with B.Com, B.B.M, BBA& BBS as basic degree from a
recognized university are only eligible to teach and to evaluate the subjects (excepting languages,
compulsory additional subjects and core Information Technology related subjects) mentioned in
this regulation. Languages and additional subjects shall be taught by the graduates as recognized by
the respective board of studies.

VIII. SKILL DEVELOPMENT / RECORD MAINTENANCE AND SUBMISSION:

a. Every college is required to establish a dedicated business lab for the purpose of conducting practical/on
line assignments to be written in the record.
b. In every semester, the student should maintain a Record Book in which a minimum of 5
exercises/programs per subject are to be recorded. This Record has to be submitted to the Faculty for
evaluation at least 15 days before the end of each semester.

IX. SCHEME OF EXAMINATION:

a. There shall be a university examination at the end of each semester. The maximum marks for the
university examination in each paper shall be 70.
b. Of the 30 marks of Internal Assessment, 20 marks shall be based on Two tests. Each test shall be of at
least 01 hour duration to be held during the semester. The average of two tests shall be taken as the
internal assessment marks. The remaining 10 marks of the Internal Assessment shall be based on
Attendance and Skill Development Record of 05 marks each.
c. The marks based on attendance shall be awarded as given below:
75% to 80% = 02 marks.
81% to 85% = 03 marks.
86% to 90% = 04 marks.
91% to 100% = 05 marks.
d. Marks for skill development shall be awarded by the faculty concerned based on Skill Development
exercises provided in the syllabus of each paper. The student is required to prepare/workout the
concerned exercises in a Record Book maintained by him/her and shall submit it the faculty concerned
at least 15 days before the last date of the semester.

X. PROJECT REPORT AND VIVA-VOCE:

a) The Project report in the sixth semester carries 100 marks (70 marks for project report and 30 marks for
viva – voce) which shall form part of Sixth semester examination.
b) There shall be single valuation of project report and this will be done simultaneously along with Vive -
Voce. Internal Assessment does not carry any marks.
c) A batch of Two (02) Project Report and Viva – Voce Examiners shall evaluate and conduct Viva - Voce

3
 examinations for a maximum of Thirty (30) Project Reports and Conduct Viva – Voce Examinations for
the same candidates.
d) The principal of the college shall submit the project reports of the students, to the university within three
days after the completion of Viva - Voce examination.
e) Candidate shall obtain a minimum of 40% marks (Including Viva-Voce) in this subject (project Report)
failing which he she shall revise and resubmit before the commencement of the next examination.
However, no student shall be allowed to resubmit the project report after three consecutive chances.
f) The student who fails to submit the project report shall not be permitted to take the examination.
g) The board of examiners or their nominees’ shall conduct viva-voce examination for Project Report.

XI. APPEARANCE FOR THE EXAMINATION:

a) A candidate shall apply for all the parts in each examination when he/she appears for the first time. A
candidate shall be considered to have appeared for the examination only if he/she has submitted the
prescribed application for the examination along with the required fees to the university.
b) A candidate who has passed any language under Part-I shall be eligible to claim exemption from the
study of the language if he/she has studied and passed the language at the corresponding level.
c) Further, candidates shall also be eligible to claim exemption from studying and passing in those
commerce subjects which he/she has studied and passed at the corresponding level, subject to the
conditions stipulated by the university.
d) A candidate who is permitted to seek admission to this degree course on transfer from any other
University shall have to study and pass the subjects which are prescribed by the University. Such
candidates shall not however, be eligible for the award of ranks.

XII. MINIMUM FOR A PASS:

Candidates who have obtained a minimum of 35% marks in university examination (i.e. 25 marks out of 70
marks of theory examination) and 40% in aggregate (i.e., total of university examination and internal assessment
marks) in each subject shall be eligible for a pass or exemption in that subject.

XIII. CLASSIFICATION OF SUCCESSFUL CANDIDATES:

1. The results of the First to Sixth semester degree examination shall be declared and classified separately as
follows:
a. First Class: Those who obtain 60% and above of the total marks of parts I, II and III.
b. Second Class: Those who obtain 50% and above but less than 60% of total marks of parts I, II and
III.
c. Pass Class: Rest of the successful candidates who secure 40% and above but less than 50% of marks
in part I, II and III.
2. Class shall be declared on the basis of the aggregate marks obtained by the candidates in this degree course
(excluding languages (part I) and non-core subjects (Part III)) as a whole. However, only those candidates
who have passes each semester university examination in the first attempt only shall be eligible for award of
ranks. The first ten ranks only shall be notified.

4
 XIV. MEDALS AND PRIZES:

No candidates passing an external examination shall be eligible for any scholarship, fellowship, medal, prize
or any other award.

XV. TERMS AND CONDITIONS:

a) A candidate is allowed to carry all the previous uncleared papers to the subsequent semester/semesters.
b) Such of those candidates who have failed/remained absent for one or more papers henceforth called as
repeaters, shall appear for exam in such paper/s during the three immediately succeeding examinations.
There shall be no repetition for internal assessment test.
c) The candidate shall take the examination as per the syllabus and the scheme of examination in force
during the subsequent appearances.

XVI. PATTERN OF QUESTION PAPER:

Each theory question paper shall carry 70 marks and the duration of examination is 3 hours. The Question paper
shall ordinarily consist of three sections, to develop testing of conceptual skills, understanding skills,
comprehension skills, articulation and application of skills. The question paper setter shall be asked to prepare
TWO sets of papers with a maximum of 10% repetition. The Question Paper will be as per the following Model:

SECTION-A (Conceptual questions)

(05 X 02 = 10 Marks)
1. a,b,c,d,e,f,g, Answer any Five

SECTION -B: (Analytical questions)

(03 X 06 = 18 Marks)
2,3,4,5,6. Answer any Three
SECTION-C: (Essay type questions)
(03 X 14 = 42 Marks)
7,8,9,10,11. Answer any THREE
Total 70 Marks

XVII. PROVISION FOR IMPROVEMENT OF RESULTS:

The candidate shall be permitted to improve the results of the whole examination or of any Semester or a subject
within the prescribed time by the university after the publication of the results. This provision shall be exercised
only once during the course and the provision once exercised shall not be revoked. The application for
improvement of results shall be submitted to the Registrar (Evaluation) along with the prescribed fee.

XVIII. REMOVAL OF DIFFICULTY AT THE COMMENCEMENT OF THESE

REGULATIONS:

If any difficulty arises while giving effect to the provision of these Regulations, the Vice Chancellor may in
extraordinary circumstances, pass such orders as he may deem fit.

5
 ANNEXURE – 1
BANGALORE UNIVERSITY
B.B.M (CBCS) COURSE SEMESTER SCHEME -- 2014 – 15
COURSE MATRIX

I SEMESTER
Duration Marks
Instruction
Subjects Paper of Credits
hrs/week IA Exam Total
Exam(hrs)
Language: Kannada / Sanskrit /
Urdu / Tamil / Telugu
1.1 4 3 30 70 100 2
Part 1 /Malayalam/ Additional English /
Languages Marathi / Hindi
Language: English 1.2 4 3 30 70 100 2

Fundamentals of Accounting 1.3 4 3 30 70 100 2

Business Organization and
1.4 4 3 30 70 100 2
Part 2 Environment
Optional Quantitative Methods for
1.5 4 3 30 70 100 2
Business - I
Management Process 1.6 4 3 30 70 100 2

Foundation Course* 3 3 30 70 100 2

Part 3
CC & EC* 50 - 50 1

Total Credits 15

II SEMESTER
Duration Marks
Instruction
Subjects Paper of Credits
hrs/week IA Exam Total
Exam(hrs)
Language: Kannada / Sanskrit /
Urdu / Tamil / Telugu/Malayalam
Part 1 2.1 4 3 30 70 100 2
/ Additional English / Marathi /
Language Hindi
Language: English 2.2 4 3 30 70 100 2
Financial Accounting 2.3 4 3 30 70 100 2
Quantitative Methods for
2.4 4 3 30 70 100 2
Part 2 Business – II
Optional Organizational Behavior 2.5 4 3 30 70 100 2
Production and Operations
2.6 4 3 30 70 100 2
Management
Foundation Course* 3 3 30 70 100 2
Part 3
CC & EC* 50 - 50 1
Total Credits 15

6
 III SEMESTER
Duration Marks
Instruction
Subjects Paper of Credits
hrs/week IA Exam Total
Exam(hrs)
Language: Kannada / Sanskrit /
Part 1 Urdu / Tamil / Telugu/Malayalam
3.1 4 3 30 70 100 2
Language / Additional English / Marathi /
Hindi
Soft Skills for Business 3.2 4 3 30 70 100 2

Corporate Accounting 3.3 4 3 30 70 100 2

Part 2
Human Resource Management 3.4 4 3 30 70 100 2
Optional
Services Management 3.5 4 3 30 70 100 2

Corporate Environment 3.6 4 3 30 70 100 2

SDC* 3 3 30 70 100 2
Part 3
CC & EC* 50 - 50 1

Total Credits 15

IV SEMESTER
Duration Marks
Instruction
Subjects Paper of Credits
hrs/week IA Exam Total
Exam(hrs)
Language: Kannada / Sanskrit /
Part 1 Urdu / Tamil / Telugu/Malayalam
4.1 1 1 30 70 100 2
Language / Additional English / Marathi /
Hindi
Business Research Methods 4.2 4 3 30 70 100 2

Marketing Management 4.3 4 3 30 70 100 2

Part 2
Financial Management 4.4 4 3 30 70 100 2
Optional
Business Regulations 4.5 4 3 30 70 100 2

Cost Accounting 4.6 4 3 30 70 100 2

SDC* 3 3 30 70 100 2
Part 3
CC & EC* 50 - 50 1

Total Credits 15

7
 V SEMESTER
Duration Marks
Instruction
Subjects Paper of Credits
hrs/week IA Exam Total
Exam(hrs)
Entrepreneurial Management 5.1 4 3 30 70 100 3

Computer Applications in Business 5.2 4 3 30 70 100 3

Part 2 Banking Regulations & Operations 5.3 4 3 30 70 100 3

Optional Management Accounting 5.4 4 3 30 70 100 3

Elective Paper I 5.5 4 3 30 70 100 3

Elective Paper II 5.6 4 3 30 70 100 3

Part 3 SDC* 3 3 30 70 100 2

Total Credits 20

VI SEMESTER
Duration Marks
Instruction
Subjects Paper of Credits
hrs/week IA Exam Total
Exam(hrs)
International Business 6.1 3 30 70 100 3 4
E-Business 6.2 3 30 70 100 3 4
Income Tax 6.3 3 30 70 100 3 4
Part 2
Strategic Management Or Project
Optional 6.4 3 30 70 100 3 4
Report & Viva (Voce)
Elective Paper III 6.5 3 30 70 100 3 4
Elective Paper IV 6.6 3 30 70 100 3 4
Part 3 SDC* 3 30 70 100 2 3
Total Credits 27

ELECTIVE GROUPS

1. FINANCE GROUP
Lecture
Semester Paper Total
Title of the Paper Hours Per
No. No. Marks
Week
FN.5.5 Advanced Financial Management 04 100
V
FN.5.6 Financial Markets & Services 04 100
FN.6.5 Investment & Portfolio Management 04 100
VI
FN.6.6 Stock and Commodity Markets 04 100

8
 2. MARKETING GROUP
Lecture
Semester Paper Total
Title of the Paper Hours Per
No. No. Marks
Week
MK.5.5 Consumer Behavior 04 100
V
MK.5.6 Advertising & Media Management 04 100
MK.6.5 Brand Management 04 100
VI
MK.6.6 Retail Management 04 100

3. HUMAN RESOURCE GROUP

Semester Paper Lecture Hours Total
Title of the Paper
No. No. Per Week Marks
HR.5.5 Employee Welfare & Social Security 04 100
V
HR.5.6 Strategic HRM 04 100
HR.6.5 Organizational Change & Development 04 100
VI
HR.6.6 Compensation Management 04 100
Note: VII and VIII Semester Syllabus as per Bangalore University 1st Year M.Com Course.

1. Foundation, Skill Development or Interdisciplinary Courses (Foundation Course*)

(Common for all programmes):
 Constitution of Indian and Human Rights
 Environment and Public Health
 Computer Applications and Information Technology
 Business Entrepreneurship and Management
 Philosophy, Psychology and Life Skills
 Personality Development and Leadership / Integrating Mind, Body and Heart
 Indian History, Culture and Diversity
 Research Methodology
 Education and Literacy / Science and Life
 Human Resource Development .Management
 One of the Foreign Languages such as German, French etc.
 Any other Course prescribed by the University from time to time
 Commodity & Stock Market
 Mathematics in Finance

2. Co-and Extra – Curricular Activities (CC& EC*)

A student shall opt for any one of the following activities in the first four semesters offered in the
college
 N.S.S / N.C.C./Rotary Activities / Rovers and Rangers
 Sports and Games / Activities related to Yoga
 A Small project work concerning the achievements of Indian in different fields
 Evolution of study groups/seminar circles on Indian thoughts and ideas
 Interaction with local communities in their neighborhood and learn about and from them
 Exploring different aspects of Indian civilizations
 Other activities such as Cultural Activities as prescribed by the University.

Evaluation of Co-and Extra Curricular Activities is as per the procedure evolved by the University from
time to time.

9
 1.3 FUNDAMENTALS OF ACCOUNTING

OBJECTIVE
The objective of this subject is to acquaint students with the accounting concepts, tools and techniques
influencing business organizations.

Unit 1: INTRODUCTION TO FINANCIAL ACCOUNTING 08 Hrs

Introduction – Meaning and Definition – Objectives of Accounting – Functions of Accounting – Users of
Accounting Information – Limitations of Accounting – Accounting Principles – Accounting Concepts and
Accounting Conventions. Accounting Standards –List of Indian Accounting Standards.

Unit 2: ACCOUNTING PROCESS 10Hrs

Meaning – Process of Accounting – Kinds of Accounts – Rules - Transaction Analysis – Journal – Ledger –
Balancing of Accounts – Trial Balance – Problems.

Unit 3: SUBSIDIARY BOOKS 10 Hrs

Meaning – Significance – Types of Subsidiary Books – Purchases Book – Sales Book – Purchase Returns
Book – Sales Return Book – Bills Receivable Book – Bills Payable Book – Cash Book (Simple Cash Book,
Double Column Cash Book, Three Column Cash Book and Petty Cash Book) and Journal proper. Bank
Reconciliation Statement – Preparation of Bank Reconciliation Statement.

Unit 4: FINAL ACCOUNTS OF PROPRIETARY CONCERN 10 Hrs

Preparation of Profit& Loss Account and Balance Sheet(Vertical form).

Unit 5: SINGLE ENTRY SYSTEM 18Hrs

Meaning – Features – Types – Merits – Demerits – Differences between single entry and double entry
systems – Preparation of Opening Statement of Affairs, Closing Statement of Affairs, Computation of
Profit/Loss and Revised Statement of Affairs. Conversion of single entry to double entry system.

SKILL DEVELOPMENT
 List out the accounting concepts and conventions.
 List out any ten errors disclosed by trial balance
 Collect the final accounts of a proprietary concern and present it in vertical form.
 Prepare a Bank Reconciliation Statement with imaginary figures

BOOKS FOR REFERENCE

1. Jawaharlal & Seema Srivastava: Financial Accounting, HPH
2. Saha, Fundamentals of Accounting, HPH
3. Dr. S.N. Maheswari, Financial Accounting, HPH
4. S Jayapandian: Financial Accounting from Zero,
5. Grewal and Gupta, Advanced Accounting, Sultan Chand.
6. S. P Jain and K. L. Narang ; Financial Accounting, Kalyani Publishers.
7. Soundra Rajan A & K. Venkataramana, Financial Accounting, SHB Publishers.

10
 1.4 BUSINESS ORGANISATION AND ENVIRONMENT

OBJECTIVE
The objective is to familiarize the students with aspects of Business Organization and its Environment.

Unit 1: INTRODUCTION TO BUSINESS ORGANIZATION 10 Hrs

Meaning of Business – Classification of Business Activities – Industry – Types of Industry – Commerce –
Trade – Aids to Trade –Meaning – Advantages and Disadvantages

Unit 2: FORMS OF BUSINESS ORGANIZATION 14Hrs

Sole Proprietorship – Meaning – Characteristics – Advantages and Disadvantages. Partnership – Meaning –
Characteristics – Advantages and Disadvantages - Types of Partners. Co-operative Society - Meaning –
Characteristics – Types – Advantages and Disadvantages.

Unit 3: JOINT STOCK COMPANY 08 Hrs

Meaning – Definition – Features – Types of Companies – Formation of a Company.

Unit 4: BUSINESS ENVIRONMENT 14Hrs

Meaning and Importance. Dimensions of Business Environment – Political, Economic, Social, Legal,
Natural and Technological Environment.

Unit 5: GOVERNMENT AND BUSINESS 10Hrs

Meaning and Importance. Impact of Government policy on business and industry with reference to
liberalization, privatization and globalization.

SKILL DEVELOPMENT
 Draw a Business Tree
 Prepare a Partnership deed
 Prepare Memorandum and Articles of Association of any company
 Discuss the Impact of Globalization on Indian Business and Industry
 State the impact of Technology on Indian Business

BOOKS FOR REFERENCE

1. Dr. Aswathappa: Essentials of Business Environment, HPH.
2. Francis Cherrunilam : Business Environment, HPH.
3. Muniraju S.K. Podder – Business Organisation & Environment
4. VivekMittall, – Business Environment, Excel Books, New Delhi.
5. Raj Agarwal – Business Environment, Excel Books, New Delhi.
6. K. Venkataramana, Business Environment, SHB Publishers.

11
 1.5 QUANTITATIVE METHODS FOR BUSINESS - I

OBJECTIVE
To provide basic knowledge of quantitative methods and their application to commercial situations and for
decision making in business.

Unit 1: NUMBER SYSTEM 04 Hrs

Introduction – Natural Numbers - Even Numbers – Odd Numbers – Integers – Prime Numbers – Rational &
Irrational numbers, Real Numbers, HCF & LCM ( Simple problems )

Unit 2: THEORY OF EQUATIONS 12Hrs

Introduction – Meaning – Types of Equations – Simple, Linear and Simultaneous Equations (only two
variables) Eliminations and Substitution Method only. Quadratic Equation – Factorization and Formula
Method (ax² + bx + c = 0 form only). Problems on Commercial Application.

Unit 3: PROGRESSIONS 12 Hrs

Introduction – Arithmetic Progression - Finding the ‘nth term of an AP and Sum to nth term of AP. Insertion
of Arithmetic Means in given terms of AP and representation of 3 terms of AP. Geometric Progression –
Finding nth term of GP – Sum to ‘n’th Term of GP – Insertion of Geometric Means in given Geometric
Progression and also representation of 3 terms of GP.

Unit 4: MATRICES AND DETERMINANTS 14Hrs

Introduction, Meaning, types of matrices – operations of addition, subtraction, multiplication of two
matrices – problems, transpose of a square matrix. Determinant of a square matrix- minor of an element,
co-factor of an element of a determinant. adjoint of a square matrix, singular and non-singular matrices –
inverse of a square matrix – Problems on linear equations in two variables using Cramer’s rule.

Unit 5: COMMERCIAL ARITHMETIC 14 Hrs

Simple interest, Compound interest including half yearly and quarterly calculations, annuities Percentages,
bills discounting, concepts of Ratios, duplicate-triplicate and sub-duplicate of a ratio. Proportions, third,
fourth and inverse proportion - problems.

SKILL DEVELOPMENT
 Calculation of future value of present value.
 Calculation of geometric mean i.e, CAGR.
 Calculation of EMI, Premium amount.

BOOKS FOR REFERENCE

1. A.LeninJothi : financial Mathematics, HPH.
2. Dikshit & Jain : Business Mathematics, HPH
3. Ranganath: Business Mathematics, GK Publications, Mumbai.
4. R. Selvaraj, Quantitative Methods in Management, Excel Books.
5. G.R. Veena & Seema: Business Mathematics and Statistics, I.K. Intl
6. Dr. Sancheti & Kapoor: Business Mathematics and Statistic, Sultan Chand and Sons.
7. Zamarudeen: Business Mathematics, Vikas Publishers.
8. Saha: Mathematics for Cost Accountants, HPH.
9. 7 Lectures – Quantitive Methods for Business – I, HPH

12
 1.6 MANAGEMENT PROCESS

OBJECTIVES:
The objective is to familiarize the students with concepts and principles of Management

Unit 1: INTRODUCTION TO MANAGEMENT 12Hrs

Introduction - Meaning, Nature and Characteristics of Management - Scope and functional areas of
Management - Management as a Science, Art or Profession - Management & Administration - Principles of
management - Social responsibility of Management and Ethics.

Unit 2: PLANNING 08 Hrs

Nature, importance and purpose of planning - Planning process, Objectives - Types of plans (Meaning only)
- Decision making – importance & steps.

Unit 3: ORGANIZING AND STAFFING 14Hrs

Nature and purpose of organization, Principles of organization - Types of organization –Departmentation,
Committees - Centralization Vs decentralization of authority and responsibility - Span of Control - MBO
and MBE( Meaning only) - Nature and importance of staffing.

Unit 4: DIRECTING AND COORDINATING 14Hrs

Meaning and nature of directing - Motivation theories (Maslow’s, Herzberg, McGregor’s X & Y theory).
Leadership – Meaning -Formal and Informal Leadership – Characteristics - Leadership Styles -
Autocratic/Dictatorial - Democratic/Participative, Free reign/Laissez faire Leadership Styles -
Communication -Meaning and importance, Barriers to Communication, Types of Communication –
Coordination–Meaning, importance and Principles.

Unit 5: CONTROLLING 08Hrs

Meaning and steps in controlling - Essentials of a sound control system - Methods of establishing control (in
brief).

SKILL DEVELOPMENT
● Different types of Organization Charts (structure).
● Chart on Staffing.
● Graphic representation of Maslow’s Theory.
● Chart on Media of Communication.
● Draft Control chart for different industries / business groups.

BOOKS FOR REFERENCE

1. Appanniah& Reddy, Management HPH.
2. T. Ramaswamy : Principles of Management, HPH.
3. Rekha & Vibha – Management Process, Vision Book House.
4. Koontz & O’Donnell, Management, McGraw Hill.
5. L M Prasad, Principles of management, Sultan Chand & Sons
6. V.S.P Rao/Bajaj, Management process and organization, Excel Books.

13
7. Karampal : Management Process &Organisational Behaviour, I.K. Intl
8. Rustum&Davan, Principles and practice of Management.
9. S V S Murthy, Essentials of Management.
10. Thomas. N. Duening& John. M. Ivan cevich, Management, Principles and Guidelines, Biztantra
Publications.
11. Tripathi& Reddy, Principles of Management. McGraw Hill
12. Kandepu : Elements of Functional Administration, HPH
13. K. Venkataramana, Management Process, SHB Publishers.

14
 2.3 FINANCIAL ACCOUNTING

OBJECTIVE:
The objective of this subject is to acquaint students with the accounting concepts, tools and Techniques
influencing Business Organizations.

Unit 1: INSURANCE CLAIMS 10Hrs

Introduction – Need – Policy for Loss of Stock – Steps for ascertaining Fire insurance claim – Treatment of
Salvage – Average Clause –Computation of Fire insurance claims.

Unit 2: HIRE PURCHASE AND INSTALLMENT SYSTEMS 12Hrs

Introduction – Meaning – Hire Purchase Act 1972 – Important Definitions – Hire Purchase Agreement –
Hire Purchase Price – Cash Price – Hire Purchase Charges – Net Hire Purchase Price – Net Cash Price –
Calculation of Interest – Calculation of Cash Price – Journal Entries and Ledger Accounts in the books of
Hire Purchaser and Hire Vendor. Installment System – Meaning – Features – Differences between Hire
Purchase System and Installment Purchase System (Theory only)

Unit 3: ROYALTY ACCOUNTS 12Hrs

Introduction – Meaning – Technical Terms – Royalty – Landlord – Tenant – Minimum Rent – Short
Workings – Recoupment of Short Working under Fixed Period – Floating Period – Recoupment within the
Life of a Lease – Treatment of Strike and Stoppage of work – Accounting Treatment in the books of Lessee
– Preparation of Ledger Accounts – Royalty Account – Landlord Account – Short Workings Account –
Minimum Rent Account when Minimum Rent Account is required.

Unit 4: SALE OF PARTNERSHIP TO A LIMITED COMPANY 14Hrs

Introduction – Need for conversion - Meaning of Purchase Consideration – Mode of Discharge of Purchase
Consideration – Method of calculation of Purchase Consideration – Net Payment Method – Net Asset
Method – Passing of Journal Entries and Preparation of Ledger Accounts in the books of Vendor –
Treatment of certain items – Dissolution Expenses – Unrecorded Assets and Liabilities – Assets and
Liabilities not taken over by the Purchasing Company – Contingent liabilities – Non-assumption of trade
liabilities – Passing of Incorporation entries in the books of Purchasing Company.

Unit 5: ISSUE OF SHARES 8 Hrs

Meaning of Share, Types of Shares – Preference shares and Equity shares – Issue of Shares at par, at
Premium, at Discount, Pro – Rata Allotment – Journal Entries and Bank Accounts – Preparation of Balance
Sheet in the Vertical form.

SKILL DEVELOPMENT
● Problems on calculation of purchase consideration when a firm is converted into a limited company
● Computation of cash price, interest components and hire purchase installments taking any problem
● Understand the meaning and purpose of loss of stock insurance including the average clause
● A problem on royalty highlighting the significance of minimum rent and recoupment of short workings

15
BOOKS FOR REFERENCE
1. Anil Kumar & Others – Financial Accounting
2. M.A.Arunachalam&K.S.Raman: Advanced Accountancy
3. B.S. Raman, Advanced Accountancy Vol II
4. V.K. Goyal, Financial Accounting 2nd Edition
5. Shukla and Grewal, Advanced Accountancy
6. Gupta and Radhaswamy, Advanced Accountancy Vol I& II
7. Agarwal and Jain, Advanced financial Accounting
8. Guruprasad Murthy : Financial Accounting
9. Maheshwari, Advanced Accountancy Vol I & II
10. B.M. Lall Nigam & G.L. Sharma, Advanced Accountancy
11. S.N. Maheshwari& S.K. Maheshwari, Financial Accounting
12. Jain S.P &Narang K.L, Basic Financial Accounting
13. Soundra Rajan A & K Venkataramana, Financial Accounting, SHB Publishers.

16
 2.4 QUANTITATIVE METHODS FOR BUSINESS - II

OBJECTIVE
The objective is to provide basic knowledge of quantitative methods and their commercial application for
decision making in business.

Unit 1: INTRODUCTION TO STATISTICS 04 Hrs

Background and Basic concepts: Introduction – Definition of Statistics – Functions – Scope – Limitations,
Classification and Tabulation of Data.

Unit 2: MEASURES OF CENTRAL TENDENCY 14 Hrs

Introduction – Types of averages – Arithmetic Mean (Simple and Weighted) – Median – Mode – Graphic
location of Median and Mode through Ogive Curves and Histogram.

Unit 3: MEASURES OF DISPERSIONAND SKEWNESS 14 Hrs

Part – 1: Measures of Dispersion : Meaning– Calculation of Absolute and Relative measures of
dispersion - Range – Quartile Deviation – Mean Deviation – Standard Deviation and Coefficient of
Variation.
Part – 2: Measures of Skewness: Meaning of Skewness - Symmetrical &Skewed Distributions- Measures
of Skewness - Absolute and Relative Measures of Skewness – Karl Pearson’s Coefficient of Skewness and
Bowley’s Coefficient of Skewness

Unit 4: CORRELATION AND REGRESSION ANALYSIS 14Hrs

Correlation – Meaning & Definition - Uses – Types – Probable error – Karl Pearson’s & Spearman’s Rank
Correlation (Excluding Bi-variate and Multiple correlation).
Regression – Meaning and Definition, Regression Equations - Problems

Unit 5: INDEX NUMBERS 10 Hrs

Meaning & Definition – Uses – Classification – Construction of Index Numbers – Methods of constructing
Index Numbers – Simple Aggregate Method – Simple Average of Price Relative Method – Weighted Index
numbers – Fisher’s Ideal Index (including Time and Factor Reversal tests) – Consumer Price Index –
Problems

SKILL DEVELOPMENT
 Collect the age statistics of 10 married couples and compute correlation coefficient.
 Collect the age statistics of 10 newly married couples and compute regression equations. Estimate the
age of bride when age of bridegroom is given.
 Select 10 items of daily-consumed products and collect base year quantity, base year price and current
year price. Calculate cost of living index.

BOOKS FOR REFERENCE

1. S P Gupta: Statistical Methods- Sultan Chand, Delhi
2. C.R.Reddy : Quantitative Techniques for Management Decisions, HPH.
3. Dr. B N Gupta: Statistics (SahitytaBhavan), Agra.
4. R.S Bhardwaj: Business Statistics, Excel Books.

17
5. Chikodi & Pradad – Quantitative Method for Business - II
6. Veerchamy : Operation Research I.K. International Publishers
7. S C Gupta: Business Statistics, Himalaya Publications.
8. Ellahance : Statistical Methods
9. Sanchethi and Kapoor: Business Mathematics, Sultan Chand
10. C.S Mujawar : Statistics for Managers I.K. International Publishers

18
 2.5 ORGANISATIONAL BEHAVIOUR

OBJECTIVE:
The objective is to enable the students to understand the Organizational Behaviour, and Organizational
Change and dynamic of groups .

Unit 1: ORGANIZATIONAL BEHAVIOUR 06Hrs

Organization Behaviour– Definition, Scope and Application in Management -Contributions of other
disciplines to OB–Emerging issues in Organizational Behaviour.

Unit 2: PERSONALITY, PERCEPTION AND ATTITUDES 16 Hrs

Personality :Meaning - Determinants of Personality - Biological factors - Cultural factors - Family and
Social Factors - Situational factors -Personality attributes influencing OB, Interactive Behaviour and
Interpersonal Conflict.
Perception :Meaning - Need - Perceptual Process – Perceptual Mechanism - Factors influencing
perception.
Attitude: Meaning of Attitude - Characteristics of Attitude – Components of Attitude - Attitude and
Behaviour – Attitude formation, change in attitude and barriers to attitude.

Unit 3: LEARNING AND BEHAVIOUR MODIFICATION 08Hrs

Principles of Learning & Reinforcement - Observational Learning - Cognitive Learning - Organizational
Behaviour Modification - Steps in Organizational Behaviour Modification process - Organizational
Reward Systems

Unit 4: GROUP DYNAMICS 12Hrs

Meaning - Types of Groups - Functions of small groups - Group Size Status - Managerial Implications –
Group Behaviour - Group Norms - Cohesiveness - Group Think,

Unit 6: ORGANIZATIONAL CHANGE AND DEVELOPMENT 14Hrs

Organizational Change: Meaning - Nature of work change - Pressure for change - Change process - Types
of change – Factors influencing change - Resistance to change - Overcoming resistance - Organizational
Development–Meaning and different types of OD interventions.

SKILL DEVELOPMENT
● Meaning of job enrichment and list the requirements of job enrichments
● Characteristics of attitude and components of attitude – A brief discussion
● List the determinants of personality
● Factors influencing perceptions - A brief explanation
● List the characteristics of various leadership styles.

BOOKS FOR REFERENCE

1. K. Aswathappa, Organizational Behaviour, HPH.
2. Appanniah&, Management and Behavioural Process, HPH.
3. Rekha & Vibha – Organizational Behavioural

19
4. Robbins, Organizational Behaviour, International Book House.
5. John W. Newstrom&Kieth Davis, Organizational Behaviour, McGraw Hill.
6. P.G. Aquinas Organizational Behavior, Excel Books.
7. Fred Luthans, Organizational Behaviour. McGraw Hill.
8. M. Gangadhar. V.S.P.Rao and P.S.Narayan, Organizational Behaviour
9. M.N.Mishra: OrganisationalBehaviour and Corporate Development, HPH.
10. Karamapl : Business Management & Organizational Behavioral I.K. International
11. N.S. Gupta, Organizational Behaviour, HPH.
12. Jit. S. Chandan, Organisational Behaviour, Vikas Publishing House.
13. Sharma R.K & Gupta S.K, Management and Behaviour Process, Kalyani Publishers.
14. K. Venkataramana, Organisational Behaviour, SHBP.

20
 2.6 PRODUCTION AND OPERATIONS MANAGEMENT

OBJECTIVE
The objective of the subject is to make the students understand the concepts of production and operations
management of an industrial undertaking and the benefits of automation.

Unit 1: INTRODUCTION TO PRODUCTION AND OPERATIONS

MANAGEMENT 12Hrs
Introduction - Meaning & Definition – Classification - Objectives and Scope of Production and operation
Management -Automation: Introduction – Meaning and Definition – Need – Types - Advantages and
Disadvantages.

Unit 2: PLANT LOCATION AND LAYOUT 08 Hrs

Introduction – Meaning & Definition - Factors affecting location, theory and practices, cost factor in
location - Plant layout principles - space requirement- Different types of facilities, Organization of physical
facilities – building, sanitation, lighting, air conditioning and safety.

Unit 3: MATERIALS MANAGEMENT 08Hrs

Introduction – Meaning & Definition - Purchasing, Selection of Suppliers, Inventory Management,
Material Handling Principles and Practices, Economic Consideration, Criteria for Selection of Materials
Handling Equipment, Standardization, Codification, Simplification, Inventory Control, Techniques of

Unit 4: PRODUCTION PLANNING AND QUALITY CONTROL 16Hrs

Objectives and Concepts, capacity planning, corresponding production planning, controlling, scheduling
routing – Quality Control - Statistical Quality Control, Quality Management, Control charts and operating
characteristic curves, acceptance sampling procedures, Quality Circle, Meaning of ISO and TQM.
Productivity – factors influencing productivity - Concept of Standard Time, Method study, Time and
Motion Study, Charts and Diagrams, Work Measurements

Unit 6: MAINTENANCE AND WASTE MANAGEMENT 12Hrs

Introduction – Meaning – Objectives - Types of maintenance, Break down, spares planning and control,
preventive routine, relative advantages, maintenance scheduling, equipment reliability and modern
scientific maintenance methods - Waste Management - Scrap and surplus disposal, salvage and recovery.

SKILL DEVELOPMENT
1. Visit any industry and list out the stages of PPC with as many details as possible.
2. List out the Functions of Materials management in an organization
3. Describe the Functions of Quality Circles in an industry
4. Draw a ISO specification chart
5. Visit a company and List out Environmental issues.
6. Visit a company and draw a chart on Plant layout.

21
BOOKS FOR REFERENCE
1. Ashwathappa. K & Sridhar Bhatt : Production & Operations Management, HPH.
2. Gondhalekar&Salunkhe : Productivity Techniques, HPH.
3. SN Chary, Production & Operations Management, McGraw Hill.
4. U. Kachru, Production & Operations Management, Excel Books.
5. Alan Muhlemann, John Oaclank and Keith Lockyn, Production & Operations Management, PHI.
6. K KAhuja, Production Management, CBS Publishers.
7. S.A. Chunawalla& Patel: Production & Operations Management, HPH.
8. Everett E Adam Jr., and Ronald J Ebert, Production & Operations Management, Sage Publishers.
9. Dr. L. N. Agarwal and Dr. K.C. Jain, Production Management
10. Thomas E. Morton, Production Operations Management, South Western College.
11. K. Venkataramana, Production Operations Management, SHBP.
12. Sridhara Bhatt - Production & Operation Management, HPH.
13. Ghousia Khaloon – Production & Operation Management, VBH.

22
 3.2 SOFT SKILLS FOR BUSINESS

OBJECTIVE:
The objective is to develop both oral and written communication skills relating to organizational and
Business issues

Unit 1: ELEMENTS OF COMMUNICATION 14Hrs

Meaning, Importance, Objectives & Principles of Communication, , Process, impediments of effective
communication, Strategies for effective communication. Types and forms of communication
Nonverbal Communication- Body Language, Gestures, Postures, Facial Expressions, Dress codes, The
Cross Cultural Dimensions of Business Communication, Listening & Speaking, Techniques of Eliciting
Response, Probing Questions, Observation, Business and social etiquette.

Unit 2: PUBLIC SPEAKING 10 Hrs

Importance of Public Speaking and Speech Composition - Principles of Effective Speaking& Presentations.
Technical speeches & Non-technical presentations. Speech for introduction of a speaker - Speech for vote
of thanks -Occasional speech - Theme speech. Moderating programs - Use of Technology

Unit 3: INTERVIEW TECHNIQUES 08 Hrs

Importance of Interviews, Art of conducting and giving interviews, Placement interviews - discipline
interviews - Appraisal interviews – Exit interviews.

Unit 4: MEETINGS 08Hrs

Importance of Meetings -Opening and Closing Meetings - Participating and Conducting Group discussions.
Brain Storming, e– Meetings, preparing agenda and minutes of the meeting

Unit 5: BUSINESS COMMUNICATION 16Hrs

Business Letters: Inquiries, Circulars, Quotations, Orders, Acknowledgments Executions, Complaints,
Claims &Adjustments, Collection letter, Banking correspondence, Agency correspondence, Bad news and
persuading letters, Sales letters, Job application letters - Bio-data, Covering Letter, Interview Letters, Letter
of Reference. Memos, Minutes, Circulars &Notices.

SKILL DEVELOPMENT
 Conduct a mock meeting and draft minutes of the meeting.
 Draft a letter of enquiry to purchase a laptop.
 Draft your bio-data.
 Prepare your Career Plan.

BOOKS FOR REFERENCE

1. Rai & Rai – Soft Skill for Business

2. Santhosh Kumar – Soft Skill for Business, VHB.
3. C.G.G Krishnamacharyulu&Lalitha :Soft Skills of Personality Development, HPH.
4. Lesikar, R.V. &Flatley, M.E. (2005). Basic Business Communication Skills for

23
 Empowering the Internet Generation. Tata McGraw Hill Publishing Company Ltd.,New Delhi.
5. Rai&Rai: Business Communication Himalaya Publishing House
6. Rajkumar, Basic of Business Communication
7. Ludlow, R. & Panton, F. (1998). The Essence of Effective Communications. Prentice Hall of India Pvt.
Ltd.
8. M.S. Rao : Soft Skills – Enhancing Employability I.K. International PH.
9. Rao& Das : Communication Skills, I.K. International PH.
10. Adair, J. (2003). Effective Communication. Pan McMillan.
11. Thill, J. V. &Bovee, G. L. (1993). Excellence in Business Communication. McGrawHill, New York.
12. Bowman, J.P. &Branchaw, P.P. (1987). Business Communications: From Process to Product. Dryden
Press, Chicago.
13. Sharma S.P. & Others, Business Communication
14. Banerjee : Soft Skills Business and Professional Communication, I.K. International

24
 3.3 CORPORATE ACCOUNTING

OBJECTIVE
The objective of this subject is to enable the students to have a comprehensive understanding about the
provisions of the Company’s Act and Corporate Accounts.

Unit 1: COMPANY FINAL ACCOUNTS 20 Hrs

Statutory Provisions regarding preparation of Company Final Accounts – Treatment of Special Items –
Managerial Remuneration – Tax deducted at source – Advance payment of Tax – Provision for Tax –
Depreciation – Interest on debentures – Dividends – Rules regarding payment of dividends ( Theory only) –
Transfer to Reserves – Preparation of Profit and Loss Account and Balance Sheet as per Section 219(1)(b)
(IV) and form 23AB. Abridged Profit and Loss Account – Abridged Balance Sheet (Vertical Form).

Unit 2: FINANCIAL STATEMENTS ANALYSIS 10 Hrs

Analysis of financial statements – comparative statements, comparative income statement, comparative
Balance sheet – common size statements – Common size income statement, common size Balance Sheet –
Trend percentages. Reporting to management – Management Decision and Analysis.

Unit 3: VALUATION OF GOODWILL 8Hrs

Meaning – Circumstances of Valuation of Goodwill – Factors influencing the value of Goodwill – Methods
of Valuation of Goodwill - Average Profit Method – Super Profit Method – Capitalization of Super Profit
Method – Annuity Method – Capitalization of Profit Method.

Unit 4: VALUATION OF SHARES 8 Hrs

Meaning – Need for Valuation – Factors Affecting Valuation – Methods of Valuation – Asset Backing or
Intrinsic Value Method – Yield Method – Earning Capacity Method – Fair Value Method - Rights Issue
and Valuation of Rights Issue.

Unit 5: HOLDING COMPANY ACCOUNTS 10 Hrs

Introduction – Meaning of Holding Company – Subsidiary Company – Steps – Pre Acquisition Profits –
Post Acquisition Profits – Minority Interest – Cost of Control or Capital Reserve – Unrealized Profit –
Mutual Indebtedness – Preparation of Consolidated Balance Sheet (As per AS21).

SKILL DEVELOPMENT
● Collect and fill the share application form of a limited Company.
● Collect a Prospectus of a company and identify the reasons to invest or not to invest in shares.
● List the various functions of underwriters.
● Collect annual report of a Company and List out its assets and Liabilities.
● Collection of latest final accounts of a company and find out the net Asset value of shares
● List out the conditions to be fulfilled for redemption of Preference shares.

25
BOOKS FOR REFERENCE
1. Anil Kumar - Marriappa – Corporate Accounting , HPH.
2. M.A.Arunachalam & K.S.Raman: Corporate Accounting – II, HPH.
3. Dr. S.N. Maheswari , Financial Accounting, Jain Book Depot.
4. V.K. Goyal: Corporate Accounting, PHI.
5. Soundrarajan A & K. Venkataramana, Corporate Accounting, SHBP.
6. S. P. Jain and K. L. Narang – Corporate Accounting, Kalyani Publishers.
7. SP Iyengar, Advanced Accountancy, Sultan Chand and Sons, New Delhi.
8. R L Gupta, Advanced Accountancy, Sultan Chand and Sons, New Delhi..

26
 3.4 HUMAN RESOURCE MANAGEMENT

OBJECTIVE
The objective is to familiarize the students with concepts and principles of Human Resource Management.

Unit 1: HUMAN RESOURCE MANAGEMENT 10 Hrs

Introduction – Meaning of HRM – Objectives of HRM – Importance of HRM – Functions and Process of
HRM – HR Manager - Duties and Responsibilities – Recent trends in HRM.

Unit 2: HUMAN RESOURCE PLANNING, RECRUITMENT & SELECTION 14 Hrs

Meaning – Importance of Human Resource Planning – Benefits of Human Resource Planning. Recruitment
– Meaning – Methods of Recruitment. Selection – Meaning – Steps in Selection Process – Problems
Involved in Placement.

Unit 3: INDUCTION AND TRAINING 08Hrs

Meaning, objective and purpose of Induction: Training- Need for training, benefits of training,
identification of training needs and methods of training.

Unit 4: PERFORMANCE APPRAISAL AND COMPENSATION 10Hrs

Introduction – Meaning and Definition – Objectives – Methods of Performance Appraisal – Uses and
Limitations of Performance Appraisal. Compensation – Meaning of Compensation – Objectives of
Compensation.

Unit 5: PROMOTION AND TRANSFERS 08Hrs

Meaning and Definition of Promotion - Purpose of promotion, basis of promotion, Meaning of transfer,
reasons for transfer, types of transfer, right sizing of work force,need for right sizing.

Unit 6: HUMAN RESOURCE DEVELOPMENT 06Hrs

Meaning of HRD, Role of training in HRD, Knowledge Management, Knowledge Resources, Impact of
Globalization on Human Resource Management, Problems in relation to Transnational and Multinationals.

SKILL DEVELOPMENT
● Prepare a Chart showing the functions of HRM and a brief explanation on the need for each function.
● Prepare an advertisement for recruitment / selection of candidates for any organization of your choice.
● Give observation report of industrial safety practices followed by any organization of your choice
● Develop a format for performance appraisal of an employee.
● Choose any MNC and present your observations on training programme.

BOOKS FOR REFERENCE

1. Aswathappa, Human Resource Management, Tat McGraw Hill.
2. Madhurimalall, Human Resource Management, HPH.
3. Reddy &Appanniah, Human Resource Management. HPH.
4. C.B.Mamoria, Personnel management, HPH.
5. Edwin Flippo, Personnel management, McGraw Hill.
6. SubbaRao, Personnel and Human Resources management, HPH.

27
7. S.Sadri& Others: Geometry of HR, HPH.
8. Rajkumar : Human Resource Management I.K. Intl
9. Michael Porter, HRM and human Relations, Juta & Co.Ltd.
10. Biswanath Ghosh, Human Resource Development and Management.
11. Rekha & Vibha – Human Resource Management, VBH.
12. K. Venkataramana, Human Resource Management, SHBP.

28
 3.5 SERVICES MANAGEMENT

OBJECTIVE
The objective is to familiarize the students with different services and prepare them with requisite skills to
manage services.

Unit 1: INTRODUCTION TO SERVICES MANAGEMENT 08 Hrs

Meaning of Services – Concepts - Characteristics of Services – Classification of Services – Growth of
Service Sector.

Unit 2: SERVICES MARKETING 18Hrs

Meaning – Differences between Products and Services – Importance of Services Marketing – Marketing
Mix for Services – 7 P’s (in detail) Managing Demand and Supply in Service Industry. Service Delivery
Process: Role of Customer in Service delivery process- Quality issues in Services – GAP Model, Managing
moments of Truth

Unit 3: TOURISM AND HOSPITALITY SERVICES 12 Hrs

Introduction – Evolution of Tourism Industry – Concept and Nature of Tourism – Significance of Tourism
Industry- Market segmentation in tourism- Marketing mix of Tourism - Recent Trends in Tourism.
Hospitality Services: Types of Hotels –Types of Accommodation – Departments in Hotels – Customer care
in Hospitality Industry.

Unit 3: BANKING AND INSURANCE SERVICES 12Hrs

Banking - Introduction – Traditional Services – Modern Services – Recent Trends in Banking Services.
Insurance - Introduction – Meaning and Definition of Insurance – Types of Insurance – Life Insurance –
Products of Life Insurance – General Insurance – Types of General Insurance – Insurance Agents and other
Intermediaries .

Unit 5: HEALTHCARE AND INFORMATION TECHNOLOGY ENABLED 6 Hrs

SERVICES (ITES)
Hospitals – Evolution of Hospital Industry – Nature of Service – Risk involved in Healthcare Services –
marketing of medical services – Hospital extension services – Pharmacy, nursing – Medical Transcription.
ITES: Introduction – Growth, Types, Job opportunities in ITES.

SKILL DEVELOPMENT
 Prepare a chart on conditions to be complied for Star Hotel Status.
 Procure any two insurance policies (Xerox) and paste them in the record.
 Visit and Travel and Tour agencies and prepare organization chart.
 Interact with tourist operators and identify the areas of tourism management.
 Prepare a chart showing customer service rendered by at least two MF. (Preferably a comparative chart)
 Procedures of Railway ticket booking with specimen of reservation/cancellation slip.
 Procedure for Air ticket booking both domestic and International.

29
BOOKS FOR REFERENCE
1. S.M. Jha: Services Marketing HPH
2. Dr. Shajahan. S; Service Marketing (Concept, Practices & Cases); Himalaya Publishing House;
Mumbai; First Edition 2001.
3. Sunil B Rao – Service Management
4. Shanker, Ravi; Services Marketing – the Indian Perspective; Excel Books, New Delhi; First Edition;
2002
5. Dutta : Service Management, I.K. International
6. Cengiz Hakseveretal – ‘Service Management and Operations’; Pearson Education.
7. K. Venkataramana, Service Management, SHBP.

30
 3.6 CORPORATE ENVIRONMENT

OBJECTIVE
The objective is to enable the students to get familiarized with the existing Company Law and Secretarial
Procedure.
Unit 1: FORMATION OF COMPANY 14Hrs
Promotion of Company – Promotion – Incorporation – Capital Subscription and Certificate of
Commencement of Business. Memorandum of Association – Definition – Clauses. Articles of
Association – Definition – Contents – Distinction between Memorandum of Association and Articles of
Association – Alteration of Memorandum of Association and Articles of Association. Prospectus –
Meaning – Contents – Statement in Lieu of Prospectus.
Corporate Social Responsibility initiatives under Companies Act 2013 (Section 135)
Unit 2: CAPITAL OF COMPANY 10 Hrs
Share Capital – Meaning of Shares – Kinds of Shares – Merits and Demerits of Shares. Debentures –
Meaning – Features – Types – Merits and Demerits, Listing of Shares.
Unit 3: COMPANY MEETINGS 12 Hrs
Meaning and Definition – Types of Meeting – Statutory Meeting – Annual General Meeting –
Extraordinary General Meeting – Board Meeting and Resolutions.
Unit 4: COMPANY SECRETARY 10Hrs
Meaning and Definition – Position – Appointment – Rights – Duties – Liabilities – Qualification and
Removal of Company Secretary.

Unit 5: WINDING UP OF COMPANIES 10 Hrs

Modes of winding up – commencement of winding up – consequences –official liquidator – powers and
duties of liquidator.

SKILL DEVELOPMENT
 Drafting of Memorandum of Association, Drafting of Articles of Association.
 Drafting Notice of Company Meetings – Annual, Special, Extraordinary and Board meetings.
 Drafting Resolutions of various meetings – different types.
 Chart showing Company’s Organization Structure.
 Chart showing different types of Companies.
 A case study on CSR initiatives of any one company
BOOKS FOR REFERENCE
1. Maheshwari&Maheshwari, Elements of Corporate Laws, Himalaya Publishers
2. Dr. P.N. Reddy and H.R. Appanaiah, Essentials of Company Law and Secretarial Practice, Himalaya Publishers.
3. M.C. Shukla&Gulshan, Principles of Company Law, S. Chanda & Co.
4. C.L. Bansal, Business & Corporate law, Excel Books.
5. N.D. Kapoor, Company Law and Secretarial Practice, Sultan Chand & Sons.
6. S.S Gulshan, Company Law, New Age International.
7. M.C. Bhandari, Guide to Company Law Procedures, Bhandari Publications.
8. S.C. Kuchal, Company Law and Secretarial Practice, Chaitanya Publishing.
9. K. Venkataramana, Service Management, SHBP.
10. Pradeep K. Shinde, Corporate Environment

31
 4.2 BUSINESS RESEARCH METHODS

OBJECTIVE
The objective is to create an awareness of the Process of Research, the tools and techniques of research and
generation of reports

Unit 1: INTRODUCTION TO RESEARCH 14Hrs

Meaning – Objectives – Types of Research – Scope of Research – Research Approaches – Research
Process – Research Design – Research Methods Vs Research Methodology - Steps in Research – Problem
Formulation – Statement of Research Objective – Exploratory – Descriptive – Experimental Research.

Unit 2: METHODS OF DATA COLLECTION 08 Hrs

Observational and Survey Methods – Field Work Plan - Administration of surveys - Training field
investigators - Sampling methods - Sample size.

Unit 3: TOOLS FOR COLLECTION OF DATA 08 Hrs

Questionnaire Design; Attitude measurement techniques – Motivational Research Techniques – Selection
of Appropriate Statistical Techniques

Unit 4: STATISTICAL METHODS 18 Hrs

Tabulation of data - Analysis of data –Testing of Hypothesis, Advanced techniques – ANOVA, Chi-Square
- Discriminant Analysis - Factor analysis, Conjoint analysis - Multidimensional Scaling - Cluster Analysis
(Concepts Only).

Unit 5: REPORT WRITING 08 Hrs

Types of Reports, Business, Technical and Academic Report writing – Methodology Procedure – Contents
– Bibliography

SKILL DEVELOPMENT
● Illustrate different types of samples with examples
● Construct a questionnaire for collection of primary data keeping in mind the topic chosen for research
● Narrate your experience using observation technique
● Diagrammatically present the information collected through the questionnaire

BOOKS FOR REFERENCE

1. O.R.Krishnaswamy; Research methodology in Social Sciences, HPH, 2008.
2. R. Divivedi: Research Methods in Behavior Science, Macmillan India Ltd., 2001.
3. J.K. Sachdeva: Business Research Methodology HPH
4. S.N. Murthy, V. Bhojanna: Business Research Methods Excel Books
5. Levin &Rubin: Statistics for Management, Prentice Hall of India, 2002
6. Gupta S; Research Methodology and Statistical Techniques, Deep & Deep Publication (P) Ltd., 2002
7. Thakur D: Research Methodology in Social Sciences, Deep & Deep Publications (P) Ltd.,1998.
8. Tripathi P.C:A Textbook of Research Methodology, Sultan Chand & Sons, 2002.
9. Cooper: Business Research Methods 6th edition, MC Graw Hill,
10. C.R. Kothari, Research Methodology, Vikas Publications
11. Usha Devi N, Santhosh Kumar - Business Research Methodology

32
 4.3 MARKETING MANAGEMENT

OBJECTIVE
The objective is to enable students to understand the concept of marketing and its applications and the
recent trends in Marketing.

Unit 1: INTRODUCTION TO MARKETING 10 Hrs

Meaning & Definition – Goals – Concepts of Marketing – Approaches to Marketing – Functions of
Marketing.
Recent trends in Marketing - Introduction, E-business – Tele-marketing – M-Business – Green
Marketing – Relationship Marketing – Retailing – Concept Marketing and Virtual Marketing (Meaning
Only).

Unit 2: MARKETING ENVIRONMENT (MACRO) 10 Hrs

Meaning – Demographic – Economic – Natural – Technological - Political – Legal – Socio - Cultural
Environment

Unit 3: MARKETING MIX 20 Hrs

Meaning – Elements – Product – Product Mix – Product Line – Product Lifecycle – Product Planning –
New Product Development – Failure of New Product – Branding – Packing and Packaging. Pricing –
Objectives – Factors influencing Pricing Policy and Methods of Pricing. Physical Distribution – Meaning –
Factors affecting Channel Selection – Types of Marketing Channels. Promotion – Meaning and
Significance of Promotion – Personal Selling & Advertising (Meaning Only).

Unit 4: MARKET SEGMENTATION AND CONSUMER BEHAVIOUR 10 Hrs

Meaning & Definition - Bases of Market Segmentation – Requisites of Sound Market Segmentation.
Consumer Behaviour – Factors influencing Consumer Behaviour and Buying Decision Process.

Unit 5: CUSTOMER RELATIONSHIP MANAGEMENT 06 Hrs

Meaning and Definition – Role of CRM – Advantages and Disadvantages

SKILL DEVELOPMENT
 Identify the product of your choice and describe in which stage of the product life cycle it is positioned.
 Suggest strategies for development of a product.
 Study of Consumer Behaviour for a product of your choice.
 Develop an Advertisement copy for a product.
 Prepare a chart for distribution network for different products.

BOOKS FOR REFERENCE

1. P N Reddy & Appanniah, Marketing Management, HPH.

2. Kuranakaran, Marketing Management, Himalaya Publishers.
3. Rekha & Vibha, Marketing Management, VBH.
4. Philip Kotler, Marketing Management, Prentice Hall.

33
5. Bose Biplab, Marketing Management, Himalaya Publishers.
6. J.C. Gandhi, Marketing Management, Tata McGraw Hill.
7. Ramesh & Jayanti Prasad: Marketing Management, I.K. International
8. William J. Stanton, Michael J.Etzel, Bruce JWalker, Fundamentals of Marketing, McGraw Hill
Education.
9. Sontakki, Marketing Management, Kalyani Publishers.
10. K. Venkataramana, Marketing Management, SHBP.

34
 4.4 FINANCIAL MANAGEMENT

OBJECTIVE
The objective is to enable students to understand the basic concepts of Financial Management and the role
of Financial Management in decision-making.

Unit 1: INTRODUCTION TO FINANCIAL MANAGEMENT 10 Hrs

Introduction – Meaning of Finance – Business Finance – Finance Function – Aims of Finance Function –
Organization structure of finance - Financial Management – Goals of Financial Management – Financial
Decisions – Role of a Financial Manager – Financial Planning – Steps in Financial Planning – Principles of
a Sound Financial Planning.

Unit 2: TIME VALUE OF MONEY 10 Hrs

Introduction – Meaning & Definition – Need – Future Value (Single Flow – Uneven Flow & Annuity) –
Present Value (Single Flow – Uneven Flow & Annuity)– Doubling Period – Concept of Valuation –
Valuation of Bonds & Debentures – Preference Shares – Equity Shares – Simple Problems.

Unit 3: FINANCING DECISIONAND INVESTMENT DECISION 16Hrs

Financing Decisions: Introduction – Meaning of Capital Structure – Factors influencing Capital Structure
– Optimum Capital Structure – EBIT – EBT – EPS – Analysis – Leverages – Types of Leverages – Simple
Problems.
Investment Decisions: Introduction – Meaning and Definition of Capital Budgeting – Features –
Significance – Process – Techniques – Payback Period – Accounting Rate of Return – Net Present Value –
Internal Rate of Return – Profitability Index - Simple Problems

Unit 4: DIVIDEND DECISION 08 Hrs

Introduction – Meaning and Definition – Determinants of Dividend Policy – Types of Dividends –
Provisions under Campiness Act in relation to dividends.

Unit 5: WORKING CAPITAL MANAGEMENT 12 Hrs

Introduction – Concept of Working Capital – Significance of Adequate Working Capital – Evils of Excess
or Inadequate Working Capital – Determinants of Working Capital – Sources of Working Capital –Cash
Management – Receivables Management – Inventory Management,.

SKILL DEVELOPMENT

 Draw the organization chart of Finance Function

 Illustrate operating cycle for at least 2 companies of your choice.
 Evaluate the NPV of an investment made in any one of the capital projects with imaginary figures for 5
years.
 Prepare an ageing schedule of debtors with imaginary figures.
 Capital structure analysis of companies in different industries

35
BOOKS FOR REFERENCE

1. Reddy, Appananaih: Financial Management.

2. Sudrashan Reddy – Financial Management
3. Venkataraman R _ Financial Management
4. S N Maheshwari, Financial Management., Sultan Chand.
5. R.M.Srivastava : Financial Management –Management and Policy, Himalaya Publishers.
6. Khan and Jain, Financial Management, Tata McGraw Hill.
7. Dr. K.V. Venkataramana, Financial Management, SHB Publications.
8. Sudhindra Bhatt: Financial Management, Excel Books.
9. Sharma and Sashi Gupta, Financial Management, Kalyani Publication.
10. M.GangadharRao& Others: Financial Management, Himalaya Publishers.
11. I M Pandey, Financial Management, Vika Publication House.
12. Prasanna Chandra, Financial Management, Tata McGraw Hill.
13. K. Venkataramana, Financial Management, SHBP.

36
 4.5 BUSINESS REGULATIONS

OBJECTIVE
The objective is to introduce the students to various regulations affecting business and to familiarize the
students with such regulations.

Unit 1: INTRODUCTION TO BUSINESS LAWS 06 Hrs

Introduction, Nature of Law, Meaning and Definition of Business Laws, Scope and Sources of Business
Law, Fundamental Rights and Directive Principle of State Policies, Principles having economic
significance, Overview of Business Laws in India.

Unit 2: CONTRACT LAWS 14 Hrs

Indian Contract Act, 1872: Definition of Contract, essentials of a valid contract (all essentials need to be
explained in great detail), classification of contracts, breach of contract and remedies for breach of contract.
Indian Sale of Goods Act, 1930: Definition of contract of sale, essentials of contract of sale, conditions
and warrantees, rights and duties of buyer, rights of an unpaid seller.

Unit 3: INFORMATION LAWS AND RTE 10Hrs

Right to Information Act, 2005: Objectives of the RTI Act, Scope, SuoMoto disclosure, Method of
seeking information, Eligibility to obtain information, Authorities under the Act,.
Right to Education Act: Objectives of the RTE Act – Salient Features.

Unit 4: COMPETITION AND CONSUMER LAWS 12Hrs

The Competition Act, 2002: Objectives of Competition Act, the features of Competition Act, components
of Competition Act, CCI, CAT, offences and penalties under the Act.
Consumer Protection Act, 1986: Definition of the terms consumer, consumer dispute, defect, deficiency,
unfair trade practices and services. Consumer Protection Act, Consumer Redressal Agencies – District
Forum, State Commission, National Commission, any two landmark judgments of the Supreme Court.

Unit 5: ECONOMIC AND ENVIRONMENTAL LAWS 14Hrs

FEMA 1999: Objects of FEMA, definition of important terms – authorized dealer, currency, foreign
currency, foreign exchange, foreign security, Directorate of Enforcement, salient features of the FEMA,
offences and penalties,
Environment Protection Act, 1986: Objects of the Act, definitions of important terms – environment,
environment pollutant, environment pollution, hazardous substance and occupier, types of pollution, global
warming, causes for ozone layer depletion, carbon trade, rules and powers of central government to protect
environment in India.

37
SKILL DEVELOPMENT

 Prepare a chart showing sources of business law and Indian Constitution Articles having economic
significance.
 Draft an agreement on behalf of an MNC to purchase raw materials indicating therein terms and
conditions and all the essentials of a valid contract.
 Draft an application to the Chief Information Officer of any government office seeking information
about government spending.
 Draft digital signature certificate.
 Draft a complaint to District Consumer Forum on the deficiency of service in a reputed corporate
hospital for medical negligence.
 Collect leading cyber crimes cases and form groups in the class room and conduct group discussion.
 Draft a constructive and innovative suggestions note on global warming reduction.

BOOK REFERENCE

1. K. Aswathappa, Business Laws, Himalaya Publishing House,

2. K.R. Bulchandni: Business Laws, HPH.
3. N.D. Kapoor, Business Laws, Sultan chand publications.
4. S.S. Gulshan, Business Law 3rd Edition, New Age International
5. S.C. Sharama& Monica : Business Law I.K. International
6. Tulsian Business Law , Tata McGraw-Hill Education
7. Dr. K. Venkataraman, SHB Publications.
8. Kamakshi P & Srikumari P, Business Regulation

38
 4.6 COST ACCOUNTING

OBJECTIVE
The objective of this subject is to familiarize students with the various concepts and element of cost.

Unit 1: INTRODUCTION TO COST ACCOUNTING 10 Hrs

Introduction – Meaning & Definition of Cost, Costing and Cost Accounting – Objectives of Costing -
Comparison between Financial Accounting and Cost Accounting – Application of Cost Accounting –
Designing and Installing a Cost Accounting System – Cost Concepts - Classification of Costs – Cost Unit –
Cost Center – Elements of Cost – Preparation of Cost Sheet – Tenders and Quotations.

Unit 2: MATERIAL COST CONTROL 14Hrs

Meaning – Types – Direct Material – Indirect Material - Material Control – Purchasing Procedure – Store
Keeping – Techniques of Inventory Control – Setting of Stock Levels – EOQ – ABC Analysis – VED
Analysis – Just In-Time – Perpetual Inventory System – Documents used in Material Accounting - Methods
of Pricing Material Issues – FIFO – LIFO – Weighted Average Price Method and Simple Average Price
Method.

Unit 3: LABOUR COST CONTROL 10 Hrs

Meaning – Types – Direct Labour – Indirect Labour – Timekeeping – Time booking – Idle Time –
Overtime – Labour Turn Over. Methods of Labour Remuneration - Time Rate System – Piece Rate System
– Incentive Systems – Halsey plan – Rowan Plan – Taylor’s differential Piece Rate System and Merrick’s
Differential Piece Rate System – Problems

Unit 4: OVERHEAD COST CONTROL 14Hrs

Meaning and Definition – Classification of Overheads – Procedure for Accounting and Control of
Overheads – Allocation of Overheads – Apportionment of Overheads – Primary Overhead Distribution
Summary – Secondary Overhead Distribution Summary – Repeated Distribution Method and Simultaneous
Equations Method – Absorption of Factory Overheads – Methods of Absorption – Machine Hour Rate –
Problems.

Unit 5: RECONCILIATION OF COST AND FINANCIAL ACCOUNTS 08Hrs

Need for Reconciliation – Reasons for differences in Profit or Loss shown by Cost Accounts and Profit or
Loss shown by Financial Accounts – Preparation of Reconciliation Statement and Memorandum
Reconciliation Account.

SKILL DEVELOPMENT

 Classification of costs incurred in the making of a product.

 Identification of elements of cost in services sector.
 Cost estimation for the making of a proposed product.
 Documentation relating to materials handling in a company.
 Collection and Classification of overheads in an organization.
 Discuss the reasons for LTO in organizations..

39
BOOKS FOR REFERENCE

1. M. N. Arora: Cost Accounting, HPH

2. J.Madegowda: Advanced Cost Accounting, HPH.
3. N.K. Prasad: Cost Accounting, Book Syndicate.
4. Gouri Shankar: Practical Costing, HPH.
5. KhannaPandey&Ahuja : Practical Costing, Sultan Chand.
6. K. S. Thakur: Cost Accounting, New Century Book House Pvt. Ltd.
7. M.L. Agarwal: Cost Accounting, Sahithya Bhawan Publications.
8. Palaniappan & Harihara : Cost Accounting I.K. International
9. Jain &Narang: Cost Accounting, Kalyani Publishers.
10. S.P. Iyengar: Cost Accounting, Sultan Chand.
11. S.N. Maheshwari: Cost Accounting, Mahaveer Publishers.
12. Horngren: Cost Accounting – A Managerial Emphasis, Prentice Hall.
13. Dr.A. Sundra Rajan & Dr. K. Venkataramana, SHB Publications.
14. R.G. Saha & Others – Cost Accounting
15. V. Rajesh Kumar & R.K. Sreekantha, Cost Accounting – I, Vittam Publications.

40
 5.1 ENTREPRENEURIAL MANAGEMENT

OBJECTIVE
The objective is to enable students to understand the basic concepts of entrepreneurship and prepare
business plan to start a small industry.

Unit 1: ENTREPRENEURSHIP 12 Hrs

Introduction – Meaning & Definition of Entrepreneurship, Entrepreneur & Enterprise – Differences
between Entrepreneurship, Entrepreneur & Enterprise – Functions of Entrepreneur – Role of Entrepreneur
for Economic Development - Factors influencing Entrepreneurship - Pros and Cons of being an
Entrepreneur – Differences between Manager and Entrepreneur – Qualities of an Entrepreneur – Types of
Entrepreneurs. Entrepreneurship Development- Need – Problems – National and State Level Institutions

Unit 2: SMALL SCALE INDUSTRIES 10 Hrs

Small Scale Industries - Tiny Industries - Ancillary Industries - Cottage Industries – Definition – Meaning -
Product Range - Capital Investment - Ownership Patterns - Importance and Role played by SSI in the
development of the Indian Economy - Problems faced by SSI’s and the steps taken to solve the problems -
Policies Governing SSI’s

Unit 3: STARTING A SMALL INDUSTRY 12 Hrs

Concept of Business opportunity, scanning the environment for opportunities, evaluation of alternatives
and selection based on personal competencies. - An overview of the steps involved in starting a business
venture – Location, Clearances and Permits required, Formalities, Licensing and Registration Procedures -
Assessment of the market for the proposed project - Importance of financial, technical and social feasibility
of the project.

Unit 4: PREPARING THE BUSINESS PLAN (BP) 10 Hrs

Business Plan, Importance of BP, Preparation of BP, Typical BP format - Financial aspects of the BP -
Marketing aspects of the BP - Human Resource aspects of the BP - Technical aspects of the BP - Social
aspects of the BP - Preparation of BP - Common pitfalls to be avoided in preparation of a BP

Unit 5: IMPLEMENTATION OF THE PROJECT AND SICKNESS IN SSIs 12 Hrs

Financial assistance through SFC’s, SIDBI, Commercial Banks, KSIDC, KSSIC, IFCI, - Non-financial
assistance from DIC, SISI, EDI, SIDO, AWAKE, TCO, TECKSOK, KVIC - Financial incentives for SSI’s
and Tax Concessions - Assistance for obtaining Raw Material, Machinery, Land and Building and
Technical Assistance - Industrial Estates – Role and Types. Sickness: Meaning and definition of a sick
industry - Causes of Industrial Sickness - Preventive and Remedial Measures for Sick Industries

SKILL DEVELOPMENT
 Preparation of a Project report to start a SSI Unit.
 Preparing a letter to the concerned authority-seeking license to the SS Unit, You propose to start.
 Format of a business plan.
 A Report on the survey of SSI units in the region where college is located.
 Chart showing financial assistance available to SSI along with rates of interest.

41
 Chart showing tax concessions to SSI both direct and indirect.
 Success stories of Entrepreneurs in the region.

BOOKS FOR REFERENCE

1. Vasant Desai: The Dynamics of Entrepreneurship Development and Management, HPH

2. Mark. J. Dollinger, Entrepreneurship – Strategies and Resources, Pearson Edition.
3. Satish Taneja: Entrepreneur Development, HPH.
4. UdaiPareek and T.V. Rao, Developing Entrepreneurship
5. S.V.S. Sharma, Developing Entrepreneurship, Issues and Problems, SIET, Hyderabad
6. Srivastava, A Practical Guide to Industrial Entrepreneurs, Sultan Chand.
7. Government of India, Report of the committee on small and medium entrepreneurs, 1975
8. VidyaHattangadi ; Entrepreneurship, HPH.
9. N.V.R. Naidu : Management and Entrepreneurship, I.K. International
10. Bharusali, Entrepreneur Development,
11. K. Venkataramanappa, Entrepreneurial Development, SHB Publications
12. Anil Kumar : Small Business and Entrepreneurship, I.K. International
13. Rekha & Vibha – Entrepreneurial Management, VBH.

42
 5.2 COMPUTER APPLICATION IN BUSINESS

OBJECTIVE
The objective of the subject is to make the students understand the concept of information systems used in
business and to know the latest trends in doing business in internet environment.

Unit 1: INTRODUCTION TO INFORMATION SYSTEM 10 Hrs

Meaning and definition of system, information and information system – business information system –
Features of Information system – Uses of Business Information Systems, Users of Information Systems –
Components of Business Information Systems.

Unit 2: TYPES OF INFORMATION SYSTEMS 14Hrs

Management Support Systems (MSS), Management Information systems, , Transaction Processing systems,
Decision Support Systems (DSS), Group Decision Support System (GDSS), Office Automation system,
Process Control systems, Executive Information systems, Levels of management and Information systems.

Unit 3: MS OFFICE 12 Hrs

MS Word – editing a document- Formatting – Spell Checking – Page setup, Using tabs, Tables and other
features Mail Merge, MS Excel – building work sheet- data entry in work sheets, auto fill – working with
simple problems- formula – statistical analysis, sort, charts, MS Power point – Design, Side Show –
Presentation.

Unit 4: DATABASE MANAGEMENT SYSTEMS 14 Hrs

Introduction- Purpose of Database Systems, Views of data, Data Models, Database language, Transaction
Management, Storage Management, Database Administrator, Database Users, Overall System Structure,
Different types of Database Systems

Unit 5: ACCOUNTING SOFTWARE 06Hrs

Introduction to Tally, Opening new company, Safety of Accounts or Password, Characteristics, Making
Ledger Accounts, writing voucher, voucher entry, making different types of voucher, correcting sundry
debtors an sundry creditors accounts, preparation of Trail Balance, Accounts books, Cash Book, Bank
Books, Ledger Accounts, Group Summary, Sales Register and Purchase Register, Journal Register,
Statement of Accounts, & Balance Sheet.

SKILL DEVELOPMENT
 Maintain a Record on Practicals.

BOOKS FOR REFERENCE

1. James Obrein, Management Information Systems, Tata McGraw Hill
2. M. Suman _ Computer Application Business
3. R.G. Saha – Computer Application Business
4. Amrutha Gowri & Soundrarajana A, Computer Application Business, SHBP>
5. Manjunath, GunduRao – Computer Business Applications, HPH.
6. Sudaimuthu& Anthony: Computer Applications in Business, HPH.

43
7. S. Perekar, Anindita Hazra; Computer Application in Business
8. Srivatasava : Enterprise Resource Planning I.K. International
9. S Sadagopan, Enterprise resource planning (ERP), Tata McGraw Hill
10. S.P. Rajagopal, Computer Application in Business
11. C.S.V.Murthy: Management Information, HPH

44
 5.3 BANKING REGULATIONS &OPERATIONS

OBJECTIVE
The objective is to familiarize the students to understand the law and practice of banking.

Unit 1: COMMERCIAL BANKS 08 Hrs

Introduction – Role of Commercial Banks – Functions of Commercial Banks – Primary Functions and
Secondary Functions – Credit Creation of Commercial Banks – Investment Policy of Commercial Banks –
Profitability of Commercial Banks. Regulation and Control of Commercial Banks by RBI

Unit 2: BANKER AND CUSTOMER RELATIONSHIP 20Hrs

Banker and Customer: Meaning of Banker and Customer – Banking Company – General and Special
Relationships between Banker and Customer.
Types of Customers and Account holders: Procedure and Practice in opening and conducting the
accounts of customers particularly individuals including minors - Joint Account Holders. Partnership Firms
- Joint Stock companies with limited liability-Executors and Trustees-Clubs and Associations-Joint Hindu
Family

Unit 3: NEGOTIABLE INSTRUMENTS 08Hrs

Introduction – Meaning & Definition – Features – Kinds of Negotiable Instruments (Meanings only) –
Cheques – Meaning & Definition – Features - Parties – Crossing of cheques – types of crossing.
Endorsements – Meaning – Essentials – Kinds of Endorsement.

Unit 4: PAYING BANKER AND COLLECTING BANKER 10 Hrs

Paying Banker – Meaning – Precautions – Statutory Protection to the Paying Banker – Dishonor of
Cheques – Grounds of Dishonor – Consequences of wrongful dishonor of Cheque.
Collecting Banker – Meaning – Duties & Responsibilities of Collecting Banker –Statutory Protection to
Collecting Banker

Unit 5: PRINCIPLES OF BANK LENDING 10 Hrs

Different kinds of borrowing facilities granted by banks - Loans, Cash Credit, Overdraft, Bills Purchased,
Bills Discounted, Letters of Credit - Types of Securities – NPA (Meaning only).Sound principles of Bank
Lending.

SKILL DEVELOPMENT
 Collect and fill account opening form of SB A/c or Current A/c
 Collect and fill pay in slip of SB A/c or Current A/c.
 Draw specimen of Demand Draft.
 Draw different types of endorsement of cheques.
 Past specimen of Travelers Cheques / Gift Cheques / Credit Cheques.
 List customer services offered by atleast 2 banks of your choice.

45
BOOKS FOR REFERENCE
1. Gordon &Natrajan: Banking Theory Law and Practice, HPH.
2. Maheshwari. S.N.: Banking Law and Practice, Kalyani Publishers
3. Gagendra Naidu, S. K. Poddar , Law and Practice of Banking, VBH.
4. M. Prakash – Banking Regulation & Operations, VBH.
5. Tannan M.L: Banking Law and Practice in India, Wadhwa and company
6. P.SubbaRao ; Bank Management, HPH.
7. Herbert Percival Sheldon, Peter J. Fidler, Herbert B. Sheldon, Sheldon’s Practice and Law of Banking,
Mac Donald and Evans
8. V. Iyengar; Introduction to Banking, Excel Books.
9. Kothari N. M: Law and Practice of Banking.
10. Shekar. K.C: Banking Theory Law and Practice, VBH.
11. Venkataramana. K, Banking Regulation, SHBP.

46
 5.4 MANAGEMENT ACCOUNTING

OBJECTIVE
The objective of this subject is to enable the students to understand the analysis and interpretation of
financial statements with a view to prepare management reports for decision-making.

Unit 1: INTRODUCTION TO MANAGEMENT ACCOUNTING 06 Hrs

Meaning – Definition – Objectives – Nature and Scope of Management Accounting – Relationship between
Financial Accounting, Management Accounting, and Cost Accounting

Unit 2: RATIO ANALYSIS 16 Hrs

Meaning and Definition of Ratio, Accounting Ratio and Ratio Analysis – Uses – Limitations -
Classification of Ratios – Problems on Ratio Analysis - Preparation of Trading and Profit & Loss Account
and Balance Sheet with the help of Accounting Ratios

Unit 3: FUND FLOW ANALYSIS 12Hrs

Meaning and Concept of Fund – Meaning and Definition of Fund Flow Statement – Uses and Limitations of
Fund Flow Statement – Procedure of Fund Flow Statement – Statement of changes in Working Capital –
Statement of Funds from Operation – Statement of Sources and Application of Funds – Problems.

Unit 4: CASH FLOW ANALYSIS 12Hrs

Meaning and Definition of Cash Flow Statement – Differences between Cash Flow Statement and Fund
Flow Statement – Uses of Cash Flow Statement – Limitations of Cash Flow Statement – Provisions of AS-3
– Procedure of Cash Flow Statement – Concept of Cash and Cash Equivalents - Cash Flow from Operating
Activities – Cash Flow from Investing Activities and Cash Flow from Financing Activities – Preparation of
Cash Flow Statement according to AS-3 (Indirect Method Only).

Unit 5: MARGINAL COSTING AND BUDGETORY CONTROL 10Hrs

Marginal Costing: Meaning, Features and Assumptions - Calculation of Break Even Point – Equation
Method, Graphic Method, Problems .
Budgetary Control: Introduction – Meaning & Definition of Budget and Budgetary Control – Objectives
of Budgetory Control – Classification of Budgets –Functional Budgets – Problems on Flexible Budgets

SKILL DEVELOPMENT
● Collection of financial statements of any one organization for two years and preparing comparative
statements
● Collection of financial statements of any two organization for two years and prepare a common Size
Statements
● Collect statements of an Organization and Calculate Important Accounting Ratio’s
● Draft a report on any crisis in an organization.

47
BOOKS FOR REFERENCE
1. PN Reddy & Appanaiah, Essentials of Management Accounting, HPH.
2. J. Made Gowda: Management Accounting, HPH.
3. R.G. Saha – Management Accounting
4. Dr. S.N. Maheswari, Management Accounting, VBH.
5. Sexana, Management Accounting, Tata McGraw Hill
6. Sudhindra Bhatt; Management Accounting, Excel Books.
7. Dr. S.N. Goyal and Manmohan, Management Accounting
8. Jawaharlal : Essentials of Managerial Accounting, HPH.
9. B.S. Raman, Management Accounting, United Publishers.
10. Sharma and Gupta, Management Accounting, S J Publishers.
11. Soundra RajanA & Venkataramana. K, Management Accounting, SHBP.

48
 6.1 INTERNATIONAL BUSINESS

OBJECTIVE
The objective of this subject is to facilitate the students in understanding International Business in a multi
cultural world.

Unit 1: INTRODUCTION TO INTERNATIONAL BUSINESS 10Hrs

Meaning and Definition of International Business – Theories of International Trade – Economic Theories –
Forms of International Business - Nature of International Business

Unit 2: MODES OF ENTRY INTO INTERNATIONAL BUSINESS 12 Hrs

Mode of Entry – Exporting – Licensing – Franchising – Contract Manufacturing – Turn Key Projects –
Foreign Direct Investment – Mergers, Acquisitions and Joint Ventures – Comparison of different modes of
Entry.

Unit 3: GLOBALIZATION 16Hrs

Globalization: Meaning - Features – Stages –Production –Investment and Technology, Globalization –
Advantages and Disadvantages – Methods and Essential Conditions for Globalization. MNC’s and
International Business: Definitions – Distinction between Indian Companies – MNC – Global Companies
and TNC – Organizational Transformations – Merits and Demerits of MNC’s in India

Unit 4: INTERNATIONAL MARKETING INTELLIGENCE 8 Hrs

Information required – Source of Information – International Marketing Information System and Marketing
Research.

Unit 5: EXIM TRADE 10 Hrs

Export Trade, Procedure, Steps & Documentation, Direction of India’s Trade – Export Financing –
Documents related to Export Trade – Export Marketing – Import Trade, Procedure, Steps, Documentations
and Problems - EXIM Policy - Balance of Payment – Disequilibrium and Measures for Rectification -
Institutions connected with EXIM Trade.

SKILL DEVELOPMENT
 List any three MNC’s operating in India along with their products or services offered.
 Prepare a chart showing currencies of different countries
 Tabulate the foreign exchange rate or at least 2 countries for 1 month
 Collect and Paste any 2 documents used in Import and Export trade.

BOOKS FOR REFERENCE

1. Dr. Aswathappa International Business, Tata McGraw Hill.
2. P. SubbaRao – International Business – HPH
3. Shyam Shukla; International Business, Excel Books.
4. Francis Cherunilam; International Business, Prentice Hall of India
5. MahuaDutta, International Business, I.K. Intl
6. J. Maskeri- International Business
7. Rosy Joshi; International Business, Kalyani Publishers.
8. Venkataramana. K, International Business, SHBP.
9. Subhasre S – International Business

49
 6.2 E-BUSINESS

OBJECTIVE:
The objective is to expose the students to electronic modes of commercial operations.

UNIT 1 :E-BUSINESS 16Hrs

Introduction, E-Commerce – definition, History of E-commerce, types of E-Commerce B to B etc.
Comparison of traditional commerce and e-commerce. E-Commerce business models – major B to B, B to
C model, Consumer-to-Consumer (C2C), Consumer-to-Business (C2B) model, Peer to-Peer (P2P) model –
emerging trends. Advantages/ Disadvantages of e-commerce, web auctions, virtual communities, portals,
e-business revenue models.

UNIT 2 : SECURITY FOR E-BUSINESS 12 Hrs

Security threats – An area view – implementing E-commerce security – encryption – Decryption,
Protecting client computers E-Commerce Communication channels and web servers Encryption, SSL
protocol, Firewalls, Cryptography methods, VPNs, protecting, networks, policies and procedures

UNIT 3 : E-PAYMENTS 12Hrs

E-payment systems – An overview. B to C payments, B to B payments. Types of E- payment system –
Credit card payment, debit cards, accumulating balance, online stored value payment systems, digital cash,
digital (electronic) wallets, agile wallet, smart cards and digital cheques. Secure Electronic Transaction
(SET) protocol

UNIT 4 : E-BUSINESS MARKETING TECHNOLOGIES 10 Hrs

E-Commerce and marketing B to B and B to C marketing and branding strategies. Web transaction logs,
cookies, shopping cart database, DBMS, SQL, data mining, CRM (customer relationship Management)
system – permission marketing, affiliate marketing, viral marketing.

UNIT 5 : CYBER LAWS 06Hrs

Legal Aspects of E-Business, Internet frauds – Cyber Laws. IT Act 2000 salient features.

SKILL DEVELOPMENT
 Visit Few Business Websites and note down in Practical Record Book

BOOKS FOR REFERENCE

1. Marriappa M – E- Commerce,
2. M. Suman – E – Commerce & Accounting
3. Kalakota Ravi and A. B. Whinston : “Frontiers of Electronic Commerce”, Addison
4. Watson R T :“Electronic Commerce – the strategic perspective.” The Dryden press
5. Agarwala K.N and Deeksha Ararwala: “Business on the Net – Whats and Hows of E-Commerce”
6. Agarwala and Ararwala : “Business on the Net – Bridge to the online store front,”
7. Murthy CSV: “E. Commerce” Himalaya Publishing House Pvt.Ltd.
8. Diwan, Prag and Sharma, “Electronic Commerce – A manager guide to E-business”, Vanity Books
International

50
9. P. Diwan, S. Sharma; “E-Commerce”, Excel Books.
10. JanalD.S :“Online Marketing Hand book.” Van Nostrand Reinhold Network
11. Kosiur David, “Understanding Electronic Commerce Microsoft”, press Washing-ton.
12. Minoli and Minol, “Web Commerce Technology Handbook”, TMH New Delhi.
13. Schneider Gary P, “Electronic Commerce- course Technology, Delhi.
14. Young Margaret Levine: “The complete reference to Internet”, TMH.
15. C.S.Rayudu: “Ecommerce and E Business”, HPH.
16. Kalakota Ravi: “E-business 2: Road map for success.” Pearson Education Ltd.
17. Kalkota Ravi. “Electronics Commerce”: A managers Guide.
18. Mariammal & Soundra Rajan, E-business, SHB.

51
 6.3 INCOME TAX

OBJECTIVE
The objective of this subject is to expose the students to the various provision of Income Tax Act relating to
computation of Income individual assesses only.

Unit 1: INTRODUCTION TO INCOME TAX 15 Hrs

Income Tax: Brief History - Legal Frame Work – Types of Taxes - Cannons of Taxation – Important
Definitions – Assessment – Assessment Year – Previous Year – Exceptions to the general rule of Previous
Year - Assessee – Person – Income - Casual Income – Gross Total Income – Agricultural Income
Residential Status: Residential Status of an Individual – Resident – Not Ordinarily Resident –
Non-resident – Determination of Residential Status – Incidence of Tax – Problems on Scope of Total
Income.
Exempted Incomes: Introduction – Exempted Incomes U/S 10 (Restricted to Individual Assessee) – Only
theory

Unit 4: INCOME FROM SALARY 15 Hrs

Meaning – Basis of Charge – Advance Salary – Arrears of Salary - Definitions – Salary Allowances – Fully
Taxable Allowances – Partly Taxable Allowances – Fully Exempted Allowances – Perquisites – Tax Free
Perquisites – Taxable Perquisites – Perquisites Taxable in all Cases – Perquisites Taxable in Specified
Cases – Profits in Lieu of Salary – Provident Fund – Transferred Balance – Deductions from Salary U/S 16
– Problems on Income from Salary(excluding retirement benefits).

Unit 5: INCOME FROM HOUSE PROPERTY 10 Hrs

Basis of Charge – Deemed Owners – Exempted Incomes from House Property – Treatment of Composite
Rent – Annual Value – Determination of Annual Value – Treatment of Unrealized Rent – Loss due to
Vacancy – Deductions from Annual Value – Problems on Income from House Property(Excluding
Pre-Construction interest)

Unit 6: PROFITS AND GAINS FROM BUSINESS AND PROFESSION 12Hrs

Meaning and Definition of Business, Profession – Expenses Expressly Allowed – Allowable Losses –
Expenses Expressly Disallowed – Expenses Allowed on Payment Basis - Problems on Business relating to
Sole Trader only and Problems on Profession relating to Chartered Accountant, Advocate and Doctor.

Unit 6: COMPUTATATION OF TOTAL INCOME 4 Hrs

Income from Capital Gains, Other Sources (Theory only) and Deductions U/S 80C, D,E,G. Simple
problems on Computation of Total income of an Individual

SKILL DEVELOPMENT
 Form No. 49A (PAN) and 49B.
 Filling of Income Tax Returns.
 List of enclosures to be made along with IT returns (with reference to salary & H.P).
 Preparation of Form 16.
 Computation of Income Tax and the Slab Rates.

52
 Computation of Gratuity.
 Chart on perquisites.
 List of enclosures to be made along with IT returns (with reference to salary and house property
incomes)

BOOKS FOR REFERENCE

1. Dr. Vinod K. Singhania: Direct Taxes – Law and Practice, Taxmann publication.
2. B.B. Lal: Direct Taxes, Konark Publisher (P) ltd.
3. Dr. Mehrotra and Dr. Goyal: Direct Taxes – Law and Practice, Sahitya Bhavan Publication.
4. Dinakar Pagare: Law and Practice of Income Tax, Sultan Chand and sons.
5. Gaur &Narang: Income Tax, Kalyani Publisher s
6. 7 Lecturer – Income Tax – VBH
7. Dr.V.Rajesh Kumar and Dr.R.K.Sreekantha: Income Tax – I, Vittam Publications

53
 6.4 STRATEGIC MANAGEMENT OR PROJECT REPORT AND VIVA - VOCE

OBJECTIVE:
The Objective of this subject is to expose the students to the various strategic issues such as strategic
planning, implementation and evaluation etc. and preparation of project reports.

Unit 1: INTRODUCTION TO STRATEGIC MANAGEMENT 10 Hrs

Introduction - Meaning and Definition – Need – Process of Strategic Management – Strategic Decision
Making – Business Ethics – Strategic Management.

Unit 2: ENVIRONMENTAL APPRAISAL 12 Hrs

The concept of Environment – The Company and its Environment – Scanning the Environment,
Technological, Social, Cultural, Demographic, Political, Legal and Other Environments Forces. SWOT
Analysis – Competitive Advantage – Value Chain Analysis.

Unit 3: STRATEGIC PLANNING 12 Hrs

Strategic Planning Process – Strategic Plans during recession, recovery, boom and depression – Stability
Strategy – Expansion Strategy – Merger Strategy – Retrenchment Strategy – Restructure Strategy – Levels
of Strategy – Corporate Level Strategy – Business Level Strategy and Functional Level Strategy –
Competitive Analysis – Porter’s Five Forces Model.

Unit 4: IMPLEMENTATION OF STRATEGY 14 Hrs

Aspects of Strategy Implementation – Project Manipulation – Procedural Implementation – Structural
Implementation – Structural Considerations –Organizational Design and Change – Organizational
Systems. Behavioral Implementation – Leadership Implementation – Corporate Culture – Corporate
Policies and Use of Power. Functional and Operational Implementation – Functional Strategies –
Functional Plans and Policies. Financial – Marketing – OPERATIONAL and Personnel dimensions of
Functional Plan and Policies – Integration of Functional Plans and Policies.

Unit 5: STRATEGY EVALUATION 08 Hrs

Strategy Evaluation and Control - Operational Control - Overview of Management Control – Focus on Key
Result Areas.

SKILL DEVELOPMENT
 Present a chart showing Strategic Management Process.
 Select any organization and undertake SWOT analysis.
 Present strategy followed by an FMCG company in Indian Market.
 Select any sector and make competitive analysis using Porter’s five forces model.
 List social responsibility action initiated by any one company.
 Select any organization and identify the Key Result Areas

BOOKS FOR REFERENCE

1. Dr. Aswathappa, Business Environment for Strategic Management, Tata McGraw Hill.
2. Subbarao: Business Policy and Strategic Management, HPH.

54
3. Charles W.L Hill and Gareth R. Jones, Strategic Management an Integrated Approach, Cengage
Learning
4. Azhar Kazmi, Business Policy and Strategic Management, Tata McGraw Hill
5. C. AppaRao; Strategic Management and Business Policy, Excel Books.
6. Ghosh P.K., Business Policy and Strategic Planning and Management, Tata McGraw Hill.
7. Pillai, Strategic Management,
8. Lawerence, Business Policy and Strategic Management, Tata McGraw Hill.
9. Sathyashekar : Business Policy and Strategic Management, I.K International Publishing House Pvt.
Ltd.

55
 ELECTIVE GROUPS

1. FINANCE GROUP

F. N 5.5 ADVANCED FINANCIAL MANAGEMENT

OBJECTIVE
The objective is to familiarize the students with Advanced Financial Analysis and Decisions.

Unit 1: INVESTMENT DECISIONS AND RISK ANALYSIS 12 Hrs

Risk Analysis – Types of Risks – Risk and Uncertainty – Techniques of Measuring Risks – Risk adjusted
Discount Rate Approach – Certainty Equivalent Approach – Sensitivity Analysis - Probability Approach -
Standard Deviation and Co-efficient of Variation – Decision Tree Analysis –Problems.

Unit 2: COST OF CAPITAL AND CAPITAL STRUCTURE 20Hrs

Part 1:Capital Structure: Meaning and Significance of Cost of Capital – Types of Capital – Computation
of Cost of Capital – Specific Cost – Cost of Debt – Cost of Preference Share Capital – Cost of Equity Share
Capital – Weighted Average Cost of Capital – Problems.
Part 2: Capital Structure: Introduction to Capital Structure – Capital Structure Theories - Net Income
Approach - Net Operating Income Approach - Traditional Approach – MM Approach – Problems.

Unit 3: DIVIDEND THEORIES 10 Hrs

Introduction – Irrelevance Theory – MM Model. Relevance Theories - Walter Model - Gordon Model –
Problems on Dividend Theories.

Unit 4: PLANNING AND FORECASTING OF WORKING CAPITAL 10 Hrs

Concept of Working Capital – Determinants of Working Capital – Estimating Working Capital Needs –
Operating Cycle – Cash Management – Motives of Holding Cash – Cash Management Techniques –
Preparation of Cash Budget – Receivables Management – Preparation of Ageing Schedule and Debtors
Turnover Ratio – Inventory Management Techniques – Problems on EOQ.

UNIT 5: CORPORATE VALUATION 04 Hrs

DCF method, relative valuation method, net asset method, value based management. (Only concepts)

SKILL DEVELOPMENT
 Preparation of a small project report of a small business concern covering all components- (Finance,
Marketing, Production, Human Resources, General administration) (Any one component can be
selected as a title of the report)
 Designing a capital structure for a Trading concern
 Preparing a blue print on working capital of a small concern.
 Prepare a chart on Modes of cash budget.
 List out different modes of Dividend Policy.
 List out the Companies, which have declared dividends recently along with the rate of dividend.

56
BOOKS FOR REFERENCE
1. S N Maheshwari, Financial Management Principles and Practice, Sultan Chand and sons
2. Sudarshan Reddy: Advance Financial Management, HPH.
3. Narendra Singh : Advanced Financial Management, HPH.
4. Khan and Jain, Financial Management, Tata McGraw Hill
5. P.K. Sinha; Financial Management, Excel Books.
6. Sharma and Sashi Gupta, Financial Management, Kalyani Publishers.
7. I M Pandey, Financial Management, Vikas Publishing house
8. Prasanna Chandra, Financial Management, Tata McGraw Hill.
9. Dr. K. Venkataramanappa, SHB Publications

57
 F. N 5.6 FINANCIAL MARKETS & SERVICES

OBJECTIVE
The objective is to familiarize the students with Traditional and Modern Financial Services.

Unit 1: FINANCIAL MARKETS 12 Hrs

Primary Market - Meaning – Features - Players of Primary Market – Instruments in Primary Market (Names)
– Procedure for issuing Equity shares and Debentures - SEBI guidelines towards the issue of Equity Shares
and Debentures - Merits and Demerits of Primary Markets. Secondary Market – Meaning – Structure –
Functions – Trading and Settlement System of Stock Exchange Transactions - Players in the Stock Market
– Merits and Demerits of Stock Markets – Reforms in Stock Market – OTCEI and NSE – Origin – Function
– Merits – Demerits.

Unit 2: NON-BANKING FINANCIAL INTERMEDIARIES 12 Hrs

Investment & Finance Companies - Merchant Banks - Hire Purchase Finance - Lease Finance - Housing
Finance - Venture Capital Funds and Factoring.

Unit 3: SEBI 10Hrs

Objectives of SEBI – Organization - Functions and Functioning of SEBI - Powers of SEBI - Role of SEBI
in marketing of Securities and Protection of Investor Interest.

Unit 4: MUTUAL FUNDS 12Hrs

Concept of Mutual Funds - Growth of Mutual Funds in India - Mutual Fund Schemes – Money Market
Mutual Funds – Private Sector Mutual Funds – Evaluation of the performance of Mutual Funds –
Functioning of Mutual Funds in India.

Unit 5: RECENT TRENDS IN FINANCIAL SERVICES 10 Hrs

Personalized Banking – ATM – Tele-banking & E-banking - Credit & Debit Card - Customization of
Investment Portfolio - Financial Advisors.

SKILL DEVELOPMENT
 Collection of Share certificate / debenture certificate.
 Chart showing modus operandi of leasing – hire purchase procedures.
 Collect any specimen of new Financial Instruments and record the same.
 Select any Mutual Fund and examine the various closed and open-ended schemes offered.
 Visit any Housing Finance Companies and analyse the features of various financing schemes offered.

BOOKS FOR REFERENCE

1. E Gardon& K Natarajan: Financial Markets & Services, HPH.
2. Vasant Desai : Financial Markets & Financial Services , Himalaya Publishing House.
3. V.A. Avadhani : Financial Services in India, HPH.
4. Meir Kohn: Financial Institutions and Markets, Tata Mc Graw Hill
5. R.M Srivastava / D. Nigam; Dynamics of Financial Markets & Institutions in India, Excel Books.
6. L M Bhole: Financial Institutions and Markets, Tata Mc Graw Hill
7. Dr. K. Venkataramanappa, SHB Publications

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 F. N 6.5 INVESTMENT& PORTFOLIO MANAGEMENT

OBJECTIVE:
The objective is to familiarize the students with knowledge on Investment and Portfolio Management

Unit 1: INTRODUCTION TO INVESTMENT MANAGEMENT 10Hrs

Meaning of Investment – Selection of Investment – Investment Avenues – Risk and Uncertainty – Types of
Risks – Risk and Expected Return – Measurement of Portfolio Risk – Benefits of Diversification –
Investment Strategies – Types of Companies and Stocks – Matrix approach in Investment Decision –

Unit 2: SECURITY ANALYSIS 12Hrs

Introduction – Fundamental Analysis – Economic Analysis – Industry Analysis – Company Analysis.
Technical Analysis – Dow Theory – Advanced Declined Theory – Chartism Assumptions of Technical
Analysis.

Unit 3: MODERN PORTFOLIO THEORY 12 Hrs

Introduction – Mean – Variance Model – Markowitz Model – Sharpe single index model - Capital Market
Line – Market Portfolio – Capital Asset Pricing Model – Security Market Line – Beta Factor – Alpha and
Beta Coefficient – Arbitrage Pricing Model.

Unit 4: PORTFOLIO EVALUATION 10 Hrs

Sharpe’s measure, Jensen’s measure, Treynor’s measure.

Unit 5: GLOBAL MARKETS 12 Hrs

Global Investment Benefits - Introduction to ADRs, GDRs, FCCBs, Foreign Bonds, Global Mutual Funds –
Relationship between Trends in Global Markets and the Domestic Markets.

SKILL DEVELOPMENT
 Prepare an imaginary investment portfolio for salaried man whose income is 10 lacks per annum and
estimate savings is 2 lacks per annum.
 Make list of thirty companies which have gone for IPO very recently.
 Prepare a statement showing the ups and downs in the BSE index in the last one year.

BOOKS FOR REFERENCE

1. Preeti Singh: Investment Management, HPH.
2. Avadhani, Investment Analysis and Portfolio Management, HPH
3. Kevin, Investment and Portfolio Management, Prentice hall of India Pvt.Ltd
4. Sudhindra Bhatt; Security Analysis and Portfolio Management, Excel Books.
5. A.P. Dash : Security Analysis and Portfolio Management, I.K. International
6. Prasanna Chandra, Investment Analysis and Portfolio Management, Mc Graw-Hill
7. Fischer and Jordan, Security Analysis and Portfolio Management, Prentice Hall
8. Punithavathy, Pandian, Investment Analysis and Management, Vikas Publishing House.

59
 F. N 6.6 STOCK AND COMMODITY MARKETS

OBJECTIVE:
The objective is to provide students with a conceptual framework of Stock Markets and Commodity
Markets, functionaries in these markets and their mode of trading.

Unit 1: AN OVERVIEW OF CAPITAL AND COMMODITY MARKETS: 10Hrs

Primary Market, Secondary Market (Stock Market), Depositories, Private placements of shares / Buy back
of shares, Issue mechanism. Meaning of commodity and Commodity markets, Difference between Stock
Market and Commodity Market.

Unit 2: STOCK MARKET: 12 Hrs

History, Membership, Organization, Governing body, Functions of stock Exchange, on line trading, role of
SEBI, Recognized Stock Exchanges in India (brief discussion of NSE BSE and Nifty). Derivatives on
stocks: meaning, types (in brief).

Unit 3: TRADING IN STOCK MARKET: 12Hrs

Patterns of Trading & Settlement – Speculations – Types of Speculations – Activities of Brokers – Broker
Charges – Settlement Procedure, National Securities Depository Ltd.( NSDL) Central Securities
Depository Ltd.( CSDL) (in brief).

Unit 4: COMMODITY MARKET: 12Hrs

Evolution, Commodity derivatives, Commodity exchanges-Regional & National and International,
Functions, role, objectives and types- Types of transactions in Commodity market – Spot, Future and
Forward options markets.

Unit 5: TRADING IN COMMODITY MARKETS: 10 Hrs

Patterns of Trading & Settlement, Price discover, Efficiency of Commodity Markets - Size of Commodity
Markets in India - Benefits of Commodity Markets.

SKILL DEVELOPMENT

 Prepare the list of recognized stock exchanges in India

 Prepare the process chart of online trading of share and debentures.
 Prepare the chart showing Governing Body of the Commodities Market.
 Prepare the list of commodities traded on commodity market.
 Enlist the role of NSDL and CSDL.

BOOKS FOR REFERENCE:

1. Gurusamy, Financial Markets and Institutions, 3rd edition, Tata McGraw Hill.
2. Srivastava RM : Management of Financial Institutions, HPH
3. Saunders, Financial Markets and Institutions, 3rd edition, Tata McGraw Hill.
4. Bharat Kulkarni; Commodity Markets and Derivatives, Excel Books.
5. Khan, Indian Financial Systems, 6th edition, Tata McGraw Hill

60
6. Bhole, L.M. (2000), Indian Financial Institutions, Markets and Management, McGraw Hill, New York
7. PallaviModi: Equity – The Next Investment destination, HPH.
8. Avadhani (2010) Financial Markets and Services, Himalaya Publishers.
9. K. Venkataramanappa, SHB Publications

61
 2. MARKETING GROUP

M.K. 5.5 CONSUMER BEHAVIOR

Unit 1: INTRODUCTION 10 Hrs

Introduction to Consumer Behaviour - A managerial & consumer perspective; Need to study Consumer
Behaviour; Applications of consumer behaviour knowledge; current trends in Consumer Behaviour;
Market segmentation & consumer behaviour.

Unit 2: INDIVIDUAL DETERMINANTS OF CONSUMER BEHAVIOUR 12Hrs

Consumer needs & motivation; personality and self-concept; consumer perception; learning & memory;
nature of consumer attitudes; consumer attitude formation and change.

Unit 3: ENVIRONMENTAL DETERMINANTS OF CONSUMER BEHAVIOUR 12 Hrs

Family influences; Influence of culture; subculture & cross cultural influences; group dynamics and
consumer reference groups; social class & consumer behaviour.

Unit 4: CONSUMER'S DECISION MAKING PROCESS 12Hrs

Problem recognition; Search & Evaluation; Purchase processes; Post-purchase behaviour; personal
influence& opinion leadership process; Diffusion of innovations; Models of Consumer Behaviour;
Researching Consumer behaviour; Consumer research process.

Unit 5: CONSUMER SATISFACTION & CONSUMERISM 10Hrs

Concept of Consumer Satisfaction; Working towards enhancing consumer satisfaction; sources of
consumer dissatisfaction; dealing with consumer complaint. Concept of consumerism; consumerism in
India; The Indian consumer; Reasons for growth of consumerism in India; Consumer protection Act 1986.

SKILL DEVELOPMENT:
 Conduct an informal interview of a local retail store owner and determine what demographic and socio
economic segments the store appears to satisfy. How did the owner select this segment or segments?
 Conduct formal interview to the managers of three retail-clothing stores. Determine the degree to which
they believe consumer's personality and self-image are important to the marketing activities of the
stores.
 Visit three local restaurants and assess how each attracts clientele in different stages of the family life
cycle.
 You are the owner of two furniture stores, one catering to upper-middle class consumers and the other
to lower-middle class consumers. How do social class differences influence each store's
o Product lines & styles
o Advertising media selection
o The copy & communication styles used in the advertisements
o Payment policies
 For each of the following Products & services, indicate who you would go to for information and
advice;
o The latest fashion in clothes

62
 o Banking
o Air travel
o Vacation destinations
o A personal computer
 For each situation; indicate the person's relationship to you and your reasons for selecting him/her as the
source of information and advice.

BOOKS FOR REFERENCE:

1. Leon. G. Schiffman & Leslve Lazer Kanuk; Consumer behaviour; 6th Edition; PHI, New Delhi, 2000.
2. Suja.R.Nair, Consumer behaviour in Indian perspective, First Edition, Himalaya Publishing House,
Mumbai, 2003.
3. Batra/Kazmi; Consumer Behaviour.
4. David. L. Loudon & Albert J. Bitta; Consumer Behaviour; 4th Edition, Mcgraw Hill, Inc; New Delhi,
1993.
5. K. Venkatramana, Consumer Behaviour, SHBP.
6. Assael Henry; Consumer behaviour and marketing action; Asian Books(P) Ltd, Thomson learning, 6th
Edition; 2001.
7. Jay D. Lindquist & M. Joseph Sirgy, Shopper, Buyer and Consumer Behaviour, 2003.
8. Blackwell; Consumer Behaviour, 2nd Edition.
9. S.A.Chunawalla : Commentary on Consumer Behaviour, HPH.
10. Sontakki; Consumer Behaviour, HPH.
11. Schiffman; Consumer Behaviour, Pearson Education.

63
 M.K. 5.6 ADVERTISING & MEDIA MANAGEMENT

Unit 1: INTRODUCTION & BASIC CONCEPTS 12Hrs

History of advertising; Advertising purpose and functions; Economic, social & ethical aspects of
advertising; Advertising & the marketing mix, Advertising as a communication process; types of
advertising; Major Institutions of Advertising Management.

Unit 2: ADVERTISING AND CAMPAIGN PLANNING 10Hrs

Marketing strategy & Situation analysis; Advertising plan; Advertising objectives; DAGMAR approach;
Advertising strategy; Advertising campaign-planning process.

Unit 3: CREATIVE STRATEGY & ADVERTISING BUDGET 12Hrs

Creative approaches; The art of copywriting; Advertising copy testing; creativity in communication,
motivational approaches & appeals, Advertising budget process; Methods of determining Advertising
appropriations.

Unit 4: ADVERTISING MEDIA STRATEGY 10 Hrs

Role of media; types of media; their advantages and disadvantages; Media research & advertising decisions;
media planning, selection & scheduling strategies.

Unit 5: ADVERTISING EFFECTIVENESS & ORGANISING ADVERTISING FUNCTIONS.

12Hrs
Methods of measuring advertising effectiveness; Advertising research; structure & functions of an
advertising agency; Selection & co-ordination of advertising agency; Advertising regulations; Internet
advertising.

SKILL DEVELOPMENT:
 Sketch the competitive position for the development of an advertising plan for Sahara Airlines & Tata
Telephones.
 Define the advertising objectives on DAGMAR Approach for any product of your choice.
 By selecting an appropriate theme & appeal, create & enact an advertisement for a range of any
established products. For this purpose, the class should be divided into groups and formal presentations
have to be evaluated.
 Select two print & electronic media for the purpose of understanding the functions of advertising media.
Comparative analysis of the same should be done & short reports must be prepared.
 Get into the exciting world of internet / Net advertising and identify the message content of 10 products
/ Services of your choice.

BOOKS FOR REFERENCE:

1. Rajeev Batra, John. G.Myers. T. David.A. Aaker; Advertising Management; 5th Edition, PHI Edition,
New Delhi, 1998.
2. Kazmi/Batra; Advertising & Sales promotion 3rd Edition
3. Jefkins&Yadin; Advertising, 4th Edition; Pearson Education, New Delhi, 2000.

64
4. Manendra Mohan; Advertising Management - Concepts & Cases; Tata McGraw Hill Publishing
company Ltd, New Delhi 2001.
5. K. Venkataraman, Advertising & Media Management, SHBP.
6. S.A.Chunnawalia&K.c.Sethia Foundations of Advertising - Theory & Practice, Himalaya Publishing
House, 2002.
7. Sonatakki, Advertising, Kalyani Publishers
8. Wells, Advertising.
9. Rayudu: Media and Communication Management, HPH.

65
 M.K 6.5 BRAND MANAGEMENT

OBJECTIVE
The objective is to enable the students to acquire skills in Product & Brand Management

Unit 1: PRODUCT MANAGEMENT 05 Hrs

Meaning of Product – Product Personality, Types of Products – Product Line, Product Mix.

Unit 2: PRODUCT DEVELOPMENT 12 hrs

Factors influencing design of the product – Changes affecting Product Management – Developing Product
Strategy; Setting objectives & alternatives, Product strategy over the lifecycle. New product development –
Product Differentiation and Positioning strategies. Failure of New Product.

Unit 3: MARKET POTENTIAL & SALES FORECASTING 10 hrs

Forecasting target market potential and sales – Methods of estimating market and sales potential, Sales
forecasting, planning for involvement in international market.

Unit 4: BRAND MANAGEMENT 12 hrs

Meaning of Brand – Brand Development: Extension, Rejuvenation, Re launch- Product Vs Brands, Goods
and services, Retailer and distributors, People and organization, Brand challenges and opportunities, The
brand equity concept, Identity and image.

Unit 5: BRAND LEVERAGING AND BRAND PERFORMANCE 12 hrs

Establishing a brand equity management system, measuring sources of brand equity and consumer mindset,
Co-branding, celebrity endorsement. Brand Positioning & Brand Building – Brand knowledge, Brand
portfolios and market segmentation – Steps of brand building, Identifying and establishing brand
positioning, Defining and establishing brand values.

Unit 6: DESIGNING & SUSTAINING BRANDING STRATEGIES 05 hrs

Brand hierarchy, Branding strategy, Brand extension and brand transfer – Managing brand over time.

SKILL DEVELOPMENT :

 List out a few celebrity brand endorsements and the appropriateness of using them.
 Draw a chart showing the brand environment
 List out a few recent news and trends about brands
 List out some of the methods of brand valuation
 List out a few brands and the adjectives attached to their ads.

BOOKS FOR REFERENCE

1. Gupta SL: Brand Management, HPH.

2. Branding Concepts- Pati, Debashish, Macmillan India
3. Brand Building : M.Bhattacharjee, HPH.

66
4. Harsh V. Verma; Brand Management, Excel Books.
5. Subrato Sengupta, Brand Positioning Strategies for Competitive Advantage, McGraw Hill.
6. The New Strategic Brand Management- Kapfere, Jean-Noel, Kogan page 5th edition
7. Das & Naveen, Brand Management Perspectives and Practices, ICFAI University Press.
8. Chaturvedi, B.M, Total Brand Management: An Introduction-, ICFAI University Press.
9. Ray, Brand Management Financial Perspectives, ICFAI University Press.

67
 M.K 6.6 RETAIL MANAGEMENT

OBJECTIVE
The objective is to enable students to acquire skills in Retail Management.

Unit 1: INTRODUCTION TO RETAILING 10 Hrs.

Definition – functions of retailing - types of retailing – forms of retailing based on ownership. Retail
theories – Wheel of Retailing – Retail life cycle. Retailing in India – Influencing factors – present Indian
retail scenario. Retailing from the International perspective

Unit 2: RETAIL CONSUMER BEHAVIOUR 12 Hrs.

Buying decision process and its implication to retailing – influence of group and individual factors.
Customer shopping behaviour - Customer Service satisfaction. Retail planning process – Factors to
consider – Preparing a complete business plan – implementation – risk analysis.

Unit 3: RETAIL OPERATIONS 12 Hrs.

Choice of Store location – Influencing Factors, Market area analysis – Trade area analysis – Rating Plan
method - Site evaluation. Retail Operations: Store Layout and visual merchandising – Store designing –
Space planning, Retail Operations - Inventory management – Merchandise Management – Category
Management.

Unit 4: RETAIL MARKETING MIX 12 Hrs.

Retail marketing mix –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. Human Resource
Management in Retailing – Manpower planning – recruitment and training – compensation – performance
appraisal.

Unit 5: IMPACT OF IT IN RETAILING 10 Hrs.

Non store retailing (E tailing) The impact of Information Technology in retailing - Integrated systems and
networking – EDI – Bar coding – Electronic article surveillance – Electronic shelf labels – customer
database management system. Legal aspects in retailing. Social issues in retailing. Ethical issues in
retailing.

SKILL DEVELOPMENT:

 Draw a retail life cycle chart and list the stages

 Draw a chart showing a store operations
 List out the major functions of a store manager diagrammatically
 List out the current trends in e-retailing

68
BOOKS FOR REFERENCE

1. Barry Bermans and Joel Evans, "Retail Management – A Strategic Approach", 8th edition, PHI Private
Limited, New Delhi, 2002.
2. Suja Nair: Retail Management, HPH.
3. A.J. Lamba, "The Art of Retailing", 1st edition, Tata Mc GrawHill, New Delhi, 2003.
4. SwapnaPradhan, Retailing Management, 2/e, 2007 & 2008, TMH
5. K. Venkatramana, Retail Management, SHBP.
6. A. Siva Kumar; Retail Marketing, Excel Books.
7. James R. Ogden & Denise T. Ogden, Integrated Retail Management 2007, Biztantra Cengage
Learning
8. R.S. Tiwari : Retail Management , HPH
9. Araif Sakh: Retail Management, HPH.
10. Levy &Weitz, Retail Management,, TMH 5th Edition 2002
11. Rosemary Varley, Mohammed Rafiq, Retail Management, Palgrave Macmillan
12. Chetan Bajaj, Retail Management, Oxford Publication.
13. Uniyal & Sinha, Retail Management,, Oxford Publications.

69
 3.HUMAN RESOURCE GROUP

H.R 5.5 EMPLOYEE WELFARE& SOCIAL SECURITY

OBJECTIVE
The objective is to enable students to acquire skills in Labor Welfare & Social Security.

Unit 1: SOCIAL & LABOUR WELFARE 12 Hrs.

Social Welfare; Labour Welfare: Concept, Scope; Philosophy and Principles of Labour Welfare; Indian
constitution and Labour Welfare; Labour Welfare Policy and Five Year Plans, Historical Development of
Labour Welfare in India;

Unit 2: INDIAN LABOUR ORGANIZATION 12 Hrs.

Impact of ILO on Labour Welfare in India; Agencies of Labour Welfare and their Roles, Labour Welfare
Programmes: Statutory and Non-Statutory, Extra Mural and Intra Mural. Welfare Centers; Welfare Officer:
Role, Status and Functions.

Unit 3: SOCIAL SECURITY 10 Hrs.

Concept and Scope; Social Assistance and Social Insurance, Development of Social Security in India;
Social Security measures for Industrial Employees.

Unit 4: LABOUR ADMINISTRATION – 1 12 Hrs.

Evolution of Machinery for Labour Administration; Central Labour Administrative Machinery in India,
Labour Administration in India.

Unit 5: LABOUR ADMINISTRATION – 2 10 Hrs.

Director General of Employment and Training; Director General of Factory Advice Service; Provident
Fund Organization; ESI Schemes; Central Board for Workers’ Education;

SKILL DEVELOPMENT :

 Preparation of a list of statutory welfare measures by visiting industry

 Preparation of a list of voluntary welfare measures by visiting industry
 Preparation of list of social security measures by visiting industry

BOOKS FOR REFERENCE

1. Moorthy, M.V. Principles of Labour Welfare, Oxford & IBH Publishing Co., New Delhi.
2. Vaid, K.N. Labour Welfare in India, Sree Ram Centre for Industrial Relations and Human Resources,
New Delhi.
3. K. Venkataramana, Employee Welfare& Social Security, SHBP.
4. Sharma, A.M. Aspects of Labour Welfare and Social Security, Himalaya Publishing, House, Mumbai.
5. Ram Chandra P. Singh, Labour Welfare Administration in India, Deep & Deep Pub., New Delhi.

70
6. Punekar, S.D. Deodhar S.B., Sankaran, Saraswathi, Labour Welfare, Trade Unionism and Industrial
Relations, Himalaya Publishing House, Mumbai.
7. Pant, S.C., Indian Labour Problems, Chaitanya Publishing House, Allahabad.
8. Saxena, R.C., Labour Problems and Social Welfare, K. Nath & Co., Meerut.
9. Bhogiliwala, T.N. Economics of Labour & Industrial Relations, Sahitya Bhavan Publishing Agra.
10. Memoria, C.B. Dynamics of Industrial Relations in India, Himalaya Publishing. House, Mumbai.

71
 H.R. 5.6STRATEGIC HRM

OBJECTIVE
The objective is to enable students to acquire skills in Strategic Human Resource Management.

Unit 1: INTRODUCTION TO STRATEGIC HRM 10 Hrs.

Strategic Role of HRM, Planning and Implementing Strategic HR policies, HR Strategies to increase firm
performance.

Unit 2: INVESTMENT PERSPECTIVES OF HR 12 Hrs.

Investment Consideration, Investments in Training and Development, Investment Practices for improved
retention, Job secure workforce, Nontraditional Investment Approaches.

Unit 3: MANAGING STRATEGIC ORGANIZATION 10 Hrs.

Managing Strategic Organizational Renewal- Managing change and OD, instituting TQM Programmes,
Creating Team based Organizations, HR and BPR, Flexible work arrangement.

Unit 4: ESTABLISHING STRATEGIC PLANS 12 Hrs.

Establishing Strategic pay plans, Determining periods, Establishing periods, Pricing Managerial and
professional jobs, Compensation trends, Objectives of International Compensation, Approaches to
International Compensation, Issues related to double taxation. Cases.

Unit 5: GLOBAL HRM 12 Hrs.

Managing Global Human Resources-HR and the internationalization of business, Improving international
assignments through selections, Training and maintaining international employees, Developing
International Staff and Multinational Teams - Multinational, Global, and Transnational Strategies -
Strategic Alliances, Sustainable Global Competitive Advantage, Globally Competent Managers, Location
of Production Facilities.

SKILL DEVELOPMENT:
 Prepare a statement showing man power requirements in an imaginary situation.
 Specimen of a payroll with imaginary roles.
 Preparation of job card with imaginary facts.
 Preparation of questionnaire on performance appraisal

BOOKS FOR REFERENCES

1. Gary Dessler, Human Resource Management, PHI, New Delhi, 2003.

2. Charles R. Greer, Strategic Human Resource Management, Pearson Education, 2003.
3. Luis R. Gomez-Mejia, David B. Balkin, Robert L. Cardy, Managing Human Resources, PHI,
4. Peter J. Dowling, Denice E. Welch, Randall S. Schuler, International Human Resource Management,
Thomson South-Western, 2002.

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 H.R 6.5 ORGNISATIONAL CHANGE AND DEVELOPMENT

OBJECTIVE:
The objective is to enable the students to understand need for Organizational Change and Development and
the OD interventions

Unit 1: CHANGE MANAGEMENT 10Hrs

The importance and nature of change. Change and human response. Introducing change effectively: Basic
steps, factors influencing change- resistance to change, overcoming resistance to change

Unit 2: ORGANIZATION EFFECTIVENESS 10Hrs

Organization effectiveness: Concept, problems in measurement of effectiveness. System - level criteria of
judging effectiveness.

Unit 3: ORGANIZATIONAL DEVELOPMENT 16 Hrs

The nature of Organizational Development (OD): Assumptions and values. Relevant systems concepts.
Action research, OD Interventions: Team interventions, Inter-group interventions, personal, interpersonal
and group processes interventions: A descriptive inventory of OD interventions.

Unit 4: OD INTERVENTIONS 10Hrs

Comprehensive interventions, Structural interventions, Job enrichment and MBO, Conditions for optimal
success of OD.

Unit 5: CREATIVITY & INNOVATION 10Hrs

Creativity & Innovation: Meaning, Need, Components of Creativity & Innovation, Organizational
Constraints, Organizational environment for Creativity & Innovation,

SKILL DEVELOPMENT

 List out the recent OD interventions in Organizations.

 Discuss case studies on Impact of change on Organizational effectiveness.

BOOKS FOR REFERENCE

1. Dunnette, M.D. (Ed.) (1976). Handbook of Industrial and Organizational Psychology. Chicago: Rand
McNully.
2. French, W.L.; & Bell, C.H. Jr. (1980). Organizational Development. London, Prentice Hall.
3. Herbert, T.T. (1981). Dimensions of Organizational Behavior. London: MacMillan.
4. Khandwalla, P.N. (1988). Organizational effectiveness. In J. Pandey (Ed.)
Psychology in India: The State-of-the Art (Vol.3, pp. 97-215). New Delhi: Sage.
5. Luthans, F. (1989). Organizational Behaviour. London: McGraw Hill.
6. Margulies, N.; &Raia, A.P. (1975). Organizational Development: Values, process
and technology. New Delhi: Tata McGraw Hill,
7. McGill, M.E. (1977). Organizational Development for Operating Managers.
AMACO (a division of American Management Association).

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8. Pareek, U. &Rao, T.V. (1986). Designing and Managing Human Resources Systems.
New Delhi: Oxford.
9. Rudrabasavaraj, M.N. (1977). Executive Development in India. New Delhi: Himalaya
Publishing House.
10. Sharma, R.A. (1982). Organizational Theory and Behaviour. New Delhi: Tata
McGraw Hill,

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 7.6 COMPENSATION MANAGEMENT

OBJECTIVE:
The objective is to enable the students to understand the various aspects of Compensation Management

UNIT-1: JOB EVALUATION AND PERFORMANCE APPRAISAL 10 Hrs

Job Evaluation - Definition - Traditional and New Techniques - Performance Appraisal -Basic concepts -
performance standard - Appraisal methods.

UNIT-2: COMPENSATION MANAGEMENT 10 Hrs

Compensation - Definition - Classification - Types - Incentives - Fringe Benefits.

UNIT-3: WAGE AND SALARY ADMINISTRATION 16 Hrs

Theories of wages - wage structure - wage fixation - wage payment - salary administration. Difference
between salary and wages - Basis for compensation fixation- Components of wages - Basic Wages -
Overtime Wages - Dearness Allowance - Basis for calculation - Time Rate Wages and Efficiency Based
Wages - Incentive Schemes - Individual Bonus Schemes, Group Bonus Schemes - Effect of various labour
laws on wages-Preparation of Pay Roll

UNIT- 4:REWARDS AND INCENTIVES 10 Hrs

Rewards for Sales personnel - Pay - commission- Performance based pay system - incentives - executives
compensation plan and packages.

UNIT- 5: REGULATORY BODIES FOR COMPENSATION MANAGEMENT 10 Hrs

Wage Boards - Pay Commissions - Compensation Management in Multi-National organizations.

SKILL DEVELOPMENT
 List out the fringe benefits offered to employees of any two companies
 Discuss the role of regulatory bodies in compensation management
 List out various Incentive Schemes of wage payments

BOOKS FOR REFERENCE

1. Compensation & Reward Management, BD Singh, Excel Books

2. Compensation, Milkovich & Newman, TMH
3. Strategic Compensation, Joseph J. Martocchio, 3rd Edition, Pearson Education
4 Compensation Management in Knowledge based world, Richard I. Anderson, 10th edition, Pearson
Education
6 Compensation Management, Er Soni Shyam Singh, Excel Books.
7. Richard Thrope& Gill Homen : Strategic Reward Systems - Prentice-Hall.
8. Thomas. P. Plannery, David. A. Hofrichter & Paul. E. Platten: People, Performance & Pay – Free Press.
9. Michael Armstrong & Helen Murlis: Hand Book of Reward Management – Crust Publishing House.
10. Joseph. J. Martocchio: Strategic Compensation – A Human Resource Management Approach -
Prentice-Hall.
11. Edwarde. E. Lawler III: Rewarding Excellence (Pay Strategies for the New Economy) – Jossey -Bass.

75
 BANGALORE UNIVERSITY
DEPARTMENT OF STUDIES IN SOCIAL WORK
Jnanabharathi, Bengaluru – 560 056

Regulations, Scheme of Examination

and
SYLLABUS
for
MASTER OF SOCIAL WORK (MSW)

Under the regulations governing the

Choice Based Credit System
For the two years (Four Semester)
Master Degree Programme in Social Work
With effect from the academic year 2018-19

2
 Regulations, Scheme of Examinations and Syllabus for
MASTER OF SOCIAL WORK (MSW)
Under the regulations governing the Choice Based Credit System (CBCS-Semester
Scheme) of Bangalore University (effective from the academic year 2018-19)

I. OBJECTIVES OF THE COURSE:

 To provide opportunity and professional training to those desirous to take up the
career as Professional Social Workers.
 To impart theoretical knowledge and to provide practice learning opportunities
required to practice in a professional manner.
 To sensitize the trainees to involve themselves for the cause of poor, subaltern,
under privileged and disadvantaged section of the society.
 To promote a sense of commitment and dedication to strive for equity, social
justice social harmony and peace.
 To develop confidence among the trainees to feel themselves as change agents for
social change and transformation.
 To equip trainees towards contribution to professional association, disaster, crisis
management and rehabilitation.

II. TITLE OF THE COURSE: The title of the course shall be called ‘Master of Social
Work’ leading to MSW Degree.
III. DURATION OF THE COURSE: The course, Master of Social Work Shall extend
over a period four (4) semesters (two academic years).
IV. SEATS: No of seats for Master of Social Work will be 30.
V. MEDIUM OF INSTRUCTION: The Medium of Instruction shall be in English/
Kannada.
VI. ATTENDANCE: Each course (theory/practical) shall be treated as an independent unit
for the purpose of attendance. A student shall attend a minimum of 75% of the total
instruction hours in a course (theory/practical) including tutorials and seminars in each
semester. There shall be no provision for condonation of shortage of attendance and a
student who fails to secure 75% attendance in a course shall be required to repeat the
semester.
VII. ELIGIBILITY FOR ADMISSION:
1. A candidate who has passed Bachelor’s Degree in Social Work (BSW) OR Bachelors of
Arts (BA) with 50% in aggregate of all subjects (45% for SC/ST candidates), of
Bangalore University or any other university from India, considered as equivalent and
eligible for admission of MSW course.
2. BSW and BA graduates are considered.
3
3. All other guidelines for admissions issued by the Bangalore University shall be
followed.

VIII. DETAILS OF THEORY AND CONCURRENT FIELD PRACTICUM

PATTERNS AND SCHEME OF EXAMINATIONS

SEMESTER I

Marks

Hours per week

No of Credits

Examination

Assessment
Duration of
Instruction
Sl. Paper

end Exam.
(In Hours)

Semester
Title of the Paper
No. Code

Internal
Total

1 SWHCP-1.1 Introduction to Social Work and

contemporary ideologies for social 4 4 3 30 70 100
work profession
2 SWHCP-1.2 Social Science Perspectives for
4 4 3 30 70 100
Social Work Practice
3 SWHCP-1.3 Working with Individuals-I 4 4 3 30 70 100
4 SWHCP-1.4 Working with Groups- II 4 4 3 30 70 100
5 SWHCP-1.5 Working with Community - III 4 4 3 30 70 100
6 SWSCP-1.6 Personal and Professional Growth 3 2 3 30 70 100
7 SWFWP-1.7 Social Work Field Viva : 35
Practicum-I : Concurrent Field Work 8 4 Voce 15 Viva: 50
Voce
Grand Total: 31 26 18 195 455 650

SEMESTER II

Marks
Duration of exam
Hrs per week

No of credits

Assessment

Sl. Paper
Instruction

end Exam.

Title of the Paper

Semester

No. Code Total

Internal

1 SWHCP-2.1 Social Policy and Social Planning. 4 4 3 30 70 100

2 SWHCP-2.2 Research in Social work and
application of Computers and 4 4 3 30 70 100
Statistics.
3 SWHCP-2.3 Counseling: Theory and Practice. 4 4 3 30 70 100
4 SWHCP-2.4 Social Work Practice with
Vulnerable, Marginalized and Under 4 4 3 30 70 100
Privileged Sections of the Society.
5 SWSCP-2.5 Communication for Social Work
3 2 3 30 70 100
Practice.
6 SWFWP-2.6 Social Work Field Practicum-II Viva:
8 4 30 70 100
Concurrent Field Work. Voce

4
7 SWFWP-2.7 Social Work Field Practicum-III: Viva:
4 4 15 35 50
Social work Camp. Voce
Grand Total : 31 26 15 195 455 650
SEMESTER III
Marks

Duration of exam
Hrs per week

No of Credits

Assessment
Sl. Paper Code Title of the Paper

Instruction

end Exam.
Semester
No. Total

Internal
1 SWHCP-3.1 Management of Service Organization 4 4 3 30 70 100
2 SWHCP-3.2 Social Legislation 4 4 3 30 70 100
3 SWHCP-3.3 Specialization (A/B/C) 4 4 3 30 70 100
4 SWHCP-3.4 Specialization (A/B/C) 4 4 3 30 70 100
5 OEP-NSS Social Movements and Social Action 4 4 3 30 70 100
6 SWFWP-3.5 Social Work Field Practicum- IV : Viva
4 2 15 35 50
Summer Placement Voce

7 SWFWP-3.6 Social Work Field Practicum-V : Viva

8 4 30 70 100
Concurrent Field work Voce

Grand Total : 32 26 15 195 455 650

 OEP-NSS: Open Elective Paper for Non Social work Students.

 OEP to be offered by the other departments for social work students.

SEMESTER IV

Marks
Duration of exam
Hrs per Week

Paper
No of credits

Assessment

Sl. Title of the Paper

Instruction

end Exam.

Code
Semester

No. Total
Internal

1 SWHCP-4.1 Social Welfare Administration 4 4 3 30 70 100

2 SWHCP-4.2 Organizational Behaviour and
4 4 3 30 70 100
Organizational Development
3 SWHCP-4.3 Social Work Intervention in Disaster
4 4 3 30 70 100
Management
4 SWHCP-4.4 Specialization (A/B/C) 4 4 3 30 70 100
5 SWHCP-4.5 Project Work: Dissertation/Case
4 4 3 30 70 100
Study
6 SWFWP-4.6 Social Work Field Practicum-VI : Viva
8 4 Voce 30 70 100
Concurrent Field work
7 SWFWP-4.7 Social Work Field Practicum-VII : Viva
4 2 Voce 15 35 50
Block Placement

5
 Grand Total : 32 26 15 195 455 650

Specialization (A/B/C) (For III and IV Semester)

Branch: A Human Resource Management

Marks

Duration of exam
No of Credits

Assessment
Sl. Paper

Instruction

end Exam.
Hrs week
Title of the Paper

Semester
No. Code Total

Internal
1 SWHCP-3.3 Human Resource Management and
4 4 3 30 70 100
Development
2 SWHCP-3.4 Labour Legislations and Employee
4 4 3 30 70 100
Welfare
3 SWHCP-4.4 Industrial Relations 4 4 3 30 70 100

Branch: B Medical and Psychiatric Social Work

Marks

Paper Duration of exam

Hrs per week

No of Credits

Sl.

Assessment
Code Title of the Paper
Instruction

end Exam.
No. Total

Semester
Internal

1 SWHCP-3.3 Social work intervention in

4 4 3 30 70 100
Health care
2 SWHCP-3.4 Child and Family Centred
4 4 3 30 70 100
Social Work
3 SWHCP-4.4 Medical and Psychiatric
4 4 3 30 70 100
Social Work

Branch: C Community Development

Marks
Duration of exam
Hrs per week

No of Credits

Assessment

Sl. Paper
Instruction

Title of the Paper

end Exam.
Semester

No. Code Total

Internal

1 SWHCP-3.3 Urban, Rural and Tribal Community

4 4 3 30 70 100
Development
2 SWHCP-3.4 Project Formulation and
4 4 3 30 70 100
Management
3 SWHCP-4.4 Social Change and Sustainable
4 4 3 30 70 100
Development

6
IX. CONCURRENT FIELD PRACTICUM:
1. SWFWP-1.7: Social Work Field Practicum-I Concurrent field work (I Semester)
2. SWFWP-2.6: Social Work Field Practicum-II Concurrent field work (II Semester)

Objectives:
 To understand the agency as a system-its philosophy, thrust, objectives, structure and
management of service / programmes.
 Develop skills in documenting and utilizing community resources both governmental
and voluntary.
 To develop ability to work as a member of a team.
 To make conscious use of professional values and ethics.
 To develop knowledge on the socio-economic and cultural realities and their impact on
the client system with specific focus on the marginalized groups.
 Develop skills to analyze the impact of the wider social system on individuals, families,
groups, communities and organizations.
 Develop the ability to involve the client system in the problem solving process, utilizing
skills of social work intervention.
 Develop skills in documenting and utilizing community resources both governmental
and voluntary.
 Reinforce belief in the inherent strength of the people to meet their needs and resolve
problems.

Process: Every institution offering MSW course is expected to identify a few Governmental
and Nongovernmental organizations working in the following areas and establish the rapport.
Correctional Social Work, Women and Child, Human Rights, Persons with Disability, Senior
Citizens, Urban Poverty Alleviation, Sexual Minorities etc., keeping in view the student
interest and the agency requirement a maximum of 2 students may be placed in an agency for
concurrent field work programme, which will be done concurrently two days in a week. The
students shall put in not less than 15 hours a week for field practice training. The concerned
faculty members allotted for the agency has to supervise and monitor the field practice/
learning and they shall conduct both individual conference and group conference once in a
week to promote integration of theory and practical. The students are required to submit the
hand written reports and a dairy in a structured format once a week to their respective
supervisors for evaluation and continuous guidance. The agencies are also expected to
designate an agency supervisor, preferably a trained social worker to monitor the field work
trainee at the agency level. The trainee shall take all the possible initiatives to participate in all
the learning concerned activities of the organization placed for training.
During the II semester all the trainees are expected to undertake a minimum of 3 case studies,
one group work intervention (Minimum 7 sessions) with the guidance of their supervisor.

7
Orientation Visit and Concurrent Fieldwork: Every institution offering MSW course is
expected to organize a minimum of 10 visits for an orientation and 15 Concurrent Fieldwork
to both Government and Nongovernmental organizations in the I semester of MSW course.
In the II semester minimum 25 visits of Concurrent Fieldwork has to be completed.
ASSESSMENT FOR SWFWP-1.7 : Social Work Field Practicum-I Concurrent field
work (I Semester)
and
SWFWP-2.6: Social Work Field Practicum-II Concurrent field work (II Semester)
 Only those students who have put in a minimum of 75% attendance in field practicum I
and complied with the guidelines provided are eligible to appear for the practicum
examination (viva- voce).
 The assessment of the above field work practicum is based on the content, quality of the
reports, agency feedback, Faculty supervisor feedback and the performance of the
trainee in the viva- voce.
 The assessment of reports and viva-voce shall be jointly conducted by one internal and
one external examiner or by two external examiners if there no internal examiners
available selected from the panel of examiners and as approved by the Registrar
(Evaluation).
 A minimum of 50% of the marks shall be scored to pass in the field practicum
assessment and viva-voce excluding internals.
 The failed candidate in field practicum-I & II shall not be promoted further. They have
to redo the field work along with the fresh batch of students, by fulfilling all other
requirements stipulated in this regard.
3. SWFWP-2.7: SOCIAL WORK FIELD PRACTICUM-III: SOCIAL WORK CAMP
Objectives:
1. Understand the rural/tribal social system.
2. Understand the nature of government intervention in support of stakeholders in the
region
3. Develop the capacity to critique the interventions of both the voluntary organizations
and the governmental agencies.
4. Encourage group living, appreciate its value in terms of self development, interpersonal
relationship, sense of organization, management and taking responsibility.
5. Acquire skills in planning, organizing, implementing the camp for example conscious
use of time, communication skills, team spirit and handling relationships, conflicts and
differences of opinion, decision making, evaluation, appreciation, sharing of resources,
tasks, coping skills in problem situations, co-operation and co-ordination.
Process: The department has to identify a cluster of villages to undertake developmental
initiatives keeping in view the methods of social work in general and working with
communities in particular. The department has to organize required number of visits to the
chosen cluster and select a village to organize the ten days rural camp. The village has to be
identified well in advance so as to facilitate the faculty, in charge and the camp co-ordinator
and the students to understand the community and its requirements of social work
intervention. As a base for organizing the camp, pilot study has to be undertaken by the
students under the supervision of the camp coordinator.
As far as organizing the camp the learners have to be fully involved in planning, organizing
and implementing the programmes, while doing so the topmost priority has to be given to
attain the above objectives of the camp. The social work educator shall motivate the learners
to undertake social analysis of the community through observation, survey and other
participatory approaches. The learner should be encouraged to take concrete task towards
8
meeting the basic/civic needs of the people, the tasks undertaken shall be based on people’s
participation. The learners shall submit a hand written individual report within 10 days after
completion of the camp. The report shall consist the details from the initial stage to its
completion.
ASSESSMENT OF SWFWP-2.7: SOCIAL WORK FIELD PRACTICUM-III
SOCIAL WORK CAMP. (II SEMESTER)

 Only those students who have participated themselves in all the activities from the
initial stage to completion of the camp and complied with the guidelines provided are
eligible to appear for the practicum assessment and viva-voce examination.
 The assessment of the above field work practicum is based on the contents of reports
and the performance of the trainee in the viva-voce.
 The assessment of field practicum–III and viva-voce shall be jointly evaluated and
conducted by one internal and one external examiner or by two external examiners if
there is no internal examiners available, selected from the panel of examiners and as
approved by the Registrar (Evaluation).
 A minimum of 50% of the marks shall be scored to pass in the field practicum-III
excluding internals.
 The failed candidate in field practicum-III shall not be promoted to the third semester.
They have to redo the rural camp along with the fresh batch of second semester
students, by fulfilling all other requirements stipulated in this regard.
 There shall be individual and group conferences regulating with regard to integration of
theory and practice.

4. SWFWP-3.5: SOCIAL WORK FIELD PRACTICUM-IV: SUMMER PLACEMENT

Objectives:

 To understand the vision, mission, nature of the organization.

 To understand the philosophy, policy, structure, programmes of the organization.
 To develop knowledge about the process of organization.
 To identify the strategies used by the organizations.

Process: After the completion of first year post-graduate programme (I and II Semester).
Summer placement has to be undertaken for a period of two weeks, which is mandatory if
students failed to do summer placement they have redo with the fresh batch. The trainee must
not select the first year placement agency as his/her summer placement organization. Trainee
should get involved with direct practice with the client system and with the ongoing
management operations. After the completion of summer placement student has to submit
his/her hand written reports to the concerned faculty supervisor within a week. A minimum of
50% of the marks shall be scored to pass in the field practicum assessment and Viva voce
excluding internals.

 The assessment of field practicum - IV (Summer Placement) and viva-voce shall be

jointly evaluated and conducted by one internal and one external examiner or by two
9
 external examiners if there no internal examiners available selected from the panel of
examiners and as approved by the Registrar (Evaluation).

5. SWFWP-3.6: SOCIAL WORK FIELD PRACTICUM-V CONCURRENT FIELD

WORK (III SEMESTER - ALL SPECIALIZATION)
AND
6. SWFWP-4.6: SOCIAL WORK FIELD PRACTICUM-VI CONCURRENT
FIELD WORK (IV SEMESTER - ALL SPECIALIZATION)

Objectives:
1. To develop an understanding about Organization Vision, Mission, and Organization
Structure.
2. To develop skills on integrated approach to problem solving, intervention skills, at the
micro, mezzo and the macro levels of the systems.
3. To carryout tasks in relation to service delivery and programme management.
4. Develop the ability to make innovative contributions to the organization’s functioning.
5. Gain confidence to represent the profession in interdisciplinary teams, and integrate
theory or classroom training in to practice.
6. Develop the capacity to utilize instructions for enhancing and integrating field practices
and professional growth.
7. To practice self-evaluation and research to test effectiveness of specific aspects of
intervention.

Process: Every institution offering MSW course is expected to identify agency on the basis of
specialization a few Industrial Organizations, Corporate initiatives (CSR), Hospitals, Urban
and rural development initiatives (Projects / Programmes / awareness campaigns, etc)
undertaken by Govt. departments, Autonomous Organizations, Industrial settings and Non
Governmental Organizations concerned with employee welfare, social development, health in
general and mental health in particular, urban, rural, tribal development, health and sanitation,
empowerment of the under privileged, Human Rights, Correctional services, Social advocacy,
literacy, social evils etc.,
Keeping in view the student specialization, availability of the opportunities and the agency
requirement a maximum of 2 students may be placed in an agency for concurrent field work
programme, which will be done concurrently 2 days in a week. The students shall put in not
less than 15 hours a week for field work learning. The concerned faculty members assigned
for the agency has to guide, supervise and monitor the field work training and they shall
conduct both individual conference and group conferences once in a week on the fixed day
and time to promote an effective training. The students are required to submit the fieldwork
reports once a week on fixed day and time to their respective supervisors for evaluation and
continuous guidance. The agencies are also expected to designate an agency supervisor,
preferably a trained social worker to monitor the field work trainee at the agency.

ASSESSMENT OF SWFWP-3.6 & 4.6: SOCIAL WORK FIELD PRACTICUM-V & VI

CONCURRENT FIELD WORK (III & IV SEMESTER)
 Only those students who have put in a minimum of 75% attendance in field practicum
and complied with the guidelines provided are eligible to appear for the practicum
assessment and viva-voce examination.
10
 The assessment of the above field work practicum is based on the content, quality of
reports and the performance of the trainee in the viva-voce.
 The assessment of field practicum –V & VI, viva-voce shall be jointly conducted by one
internal and one external examiner or by two external examiners if there no internal
examiners available, selected from the panel of examiners and as approved by the
Registrar (Evaluation).
 A minimum of 50% of the marks shall be scored to pass in the field practicum viva voce
excluding internals.
 The failed candidate in field practicum - V & VI, shall not be promoted. They have to
redo the field work along with the fresh batch of third and fourth semester students, by
fulfilling all other requirements stipulated in this regard.

7. SWFWP-4.7: SOCIAL WORK FIELD PRACTICUM-VII: BLOCK

PLACEMENT
The above practicum has to be organized immediately after the completion of IV
semester theory examinations. This programme is to be design for the learner to
integrate theory and practice to enhance competencies of social work practice to get
accustomed in the profession.
Objectives:
1. To develop enhanced practice skills and integrate learning.
2. To develop greater understanding of reality situations through involvement in day to
day work of the organization.
3. Develop appreciation of other’s efforts and develop sensitivity to the gaps found in the
programme.
4. Enhance awareness of self in the role of a professional social worker.
Process: A learner must be placed in a setting for a period of four weeks, where a qualified
social worker is part of the agency and willing to provide required guidance to the student.
Both way matching of previous field work experience during the III & IV semester and the
nature of the organization chosen for the block placement is very much essential. The trainee
has to submit a comprehensive and a consolidated report to the department on a weekly basis.
The department has to designate a faculty member to be the coordinator of the placement
programme.
ASSESSMENT OF SWFWP-4.7:
SOCIAL WORK FIELD PRACTICUM-VII: BLOCK PLACEMENT
 Only those students who have carried out the training for the entire four weeks without
any absence and complied with the guidelines provided and submit the reports within
the stipulated time are eligible to appear for the practicum examination.
 The assessment of the above field work practicum is based on the quality of
participation in the process of the placement content, quality of reports and the
performance of the trainee in the viva-voce.
 The students should posses a training completion certificate at the time of Viva voce.
 The assessment of field practicum–VII and viva-voce shall be conducted by one internal
and one external examiner or by two external examiners if there no internal examiners
available selected from the panel of examiners and as approved by the Registrar
(Evaluation).
 A minimum of 50% of the marks shall be scored to pass in the field practicum
viva-voce excluding internals.
11
 The failed candidates have to re do the programme along with the fresh batch of
students of IV semester.
8. Specialization:
1. All Institutions shall offer all specialization.
2. No specialization shall have less than 25% (twenty five percent) class strength.
3. Students have to decide the specialization based on their capabilities and interest,
the faculty need to provide needed counseling for the same. The institution may
evolve its own transparent mechanism by which students can select specialization.
4. In situation, where it is not resolved by above mentioned methods, specialization
shall be allotted based on I semester marks strictly on the basis of “merit cum
choice” basis.
5. The specialization has to be allotted / chosen before the end of II semester and the
same shall be notified to students and to chairman BOS in social work. To enable
in examination related work.

9. Pattern of Question Paper: The pattern of question paper consists three parts and each
part will carry the below said Marks.

Part: A (5 x 5 = 25)
1. There will be 8 questions and out of which 5 questions needs to be answered.
2. Each question carry 5 marks.
3. Answer to each questions should not exceed 300 words.

Part: B (10 x 3 = 30)

1. There will be 5 questions and out of which 3 questions needs to be answered.
2. Each question carry 10 marks.
3. Answer to each questions should not exceed 600 words.

Part: C (15 x 1 = 15)

1. There will be one compulsory question.
2. Compulsory question carry 15 marks.
3. Answer should not exceed 900 words.
Likewise the semester end examination will be carried for 70 marks and the
internal marks would be for 30 marks.

12
PAPER CODE: SWHCP – 1.1
TITLE OF THE PAPER: INTRODUCTION TO SOCIAL WORK AND
CONTEMPORARY IDEOLOGIES FOR SOCIAL WORK PROFESSION

Objectives:
 Understand the history and evolution of social work profession both in India and West.
 Understand the importance of professional values and ethics in both micro and macro
social work practice.
 Examine the various ideological influences on social work profession.
 Develop skills to understand the contemporary reality in its historical context.
 Understand self as a part of own environment and explore own assumptions, ideals,
values to develop sensitivity to marginalized sections and vulnerable groups in the
society.

Unit–I : Basic Concepts

Social Work, Social Service, Social Welfare, Social Security, Social Policy, Social
Planning, Social Development.
Social Work as a profession - Goals, Values, principles and ethics of Social Work
Practice, Herbert Bisno’s Philosophy on social work.

Unit–II : Evolution of Social Work in the West (UK and USA) and India
 Beginning of social work: Organized and Scientific Charity, Settlement House
Movement, Elizabeth Poor Law.
Medieval period: Judeo-Christian Ideologies, Secularism, Protestantism.
Modern period: Darwinism, Utilatitarianism, Marxism, Liberalism, Socialism, Welfare
state, Democracy.
 Interface between professional and voluntary Social Work, Attributes of a professional
social worker.
 Evolution of Social Work in India:
Ancient period: Vedic, Vedantic and non-Vedic ideologies, Spirituality.
Medieval period: Bhakti and Sufi Movements, Sikhism
Modern period: Christianity in India, Hindu reform movements, Dalit movements,
Sarvodaya movement. Gandhian and ambedkar ideology.
Social Work Professional Organizations: Origin, Objectives, members, status, critical
analysis.

Unit–III : Contemporary Ideologies for Social Work Profession

 Civil Rights.
 Human Rights.
 Social Justice.
 Neo-liberalism and globalization.
 Feminism.
 Resurgence of civil society.
 Multiculturalism.
 Sustainable and people centered development.

13
 Ideology of non-governmental organizations.

Unit–IV: Fields of Social Work practice and professional Organization

 Medical and Psychiatric Social Work.
 Human Resources Management and Development.
 Correctional Social Work.
 Family and Child Welfare.
 Urban, Rural and Tribal Community Development.
 Ecology and Environment.
 Disaster / Crisis Management and Rehabilitation.
 Geriatric Social Work.

SUGGESTED LITERATURE:
1. Antony, A. Vass (1996) New directions in social work-social work competencies - core
knowledge values and skills, New Delhi: sage publications.
2. Banks, S. (1995) Ethics and values in social work; practical social work series,
London: Macmillan press Ltd.
3. Connaway,R.S & Gentry,M.E. Social work practice, New Jersey; Prentice Hall.
4. Dasgupta, S. (ed) Towards philosophy of social work in India, New Delhi;
popular book service.
5. Desai, M. (2000) curriculum development on history of ideologies for social
change and social work, Mumbai.
6. Encyclopaedia of Vol. 1, 2, 3. Director, publication division, ministry of
social work in India information and broadcasting, New Delhi.
7. Gilbert, Neil et al, (1990) An introduction of social work practice, New Jersey; Prentice
Hall.
8. Gore, M.S. (1993) Social context of Ideology; Ambedkar’s social and political
thought, New Delhi: sage publications.
9. Gangrade, K.D. (1976) Dimensions of social work in India, Marwah, New Delhi.
10. Hajira, Kumar, (1995) Theories in social work practice, New Delhi: Friends
Publication, India.
11. Hugman, R & Smith, O (Eds). Ethical issues in social work.
12. Kinduka, S.K., (1965) Social Work in India, Sarvodaya Sahitya Samaj, Rajastan.
13. Natarajan, S, (1962) A century of social reform in India, Bombay: Asia
publishing house.
14. ªÀÄgÀļÀ ¹zÀÝAiÀÄå ºÉZï.JA. (1981, 1983, 1993, 2001, 2005) ¸ÀªÀiÁdPÁAiÀÄð .
15. ªÀÄgÀļÀ ¹zÀÝAiÀÄå ºÉZï.JA. (2008) ¸ÀªÀiÁdPÁAiÀÄð ¸ÀªÀÄUÀæ ¸ÀA¥ÀÄl 1: Cj«£À D¼À, ¸ÀvÀå²æà ¦æAlgïì, ¥ÉæöÊ, °.,
¨ÉAUÀ¼ÀÆgÀÄ, PÀ£ÁðlPÀ, ¨sÁgÀvÀ.
16. ªÀÄgÀļÀ ¹zÀÝAiÀÄå ºÉZï.JA. (2008) ¸ÀªÀiÁdPÁAiÀÄð ¸ÀªÀÄUÀæ ¸ÀA¥ÀÄl 2: C£ÀĵÁ×£ÀzÀ ºÀgÀªÀÅ, ¸ÀvÀå²æà ¦æAlgïì,
¥ÉæöÊ, °., ¨ÉAUÀ¼ÀÆgÀÄ, PÀ£ÁðlPÀ, ¨sÁgÀvÀ.
17. UÀAUÁzsÀgÀ gÉrØ J£ï & ªÀåQÛUÀvÀ ¸ÀªÀiÁdPÁAiÀÄð ¥ÀjZÀAiÀÄ, ¤gÀÄvÀ ¥ÀæPÁ±À£À, ¨ÉAUÀ¼ÀÆgÀÄ
gÀªÉÄñï JA. ºÉZï. 2017
18. Reamer, F.G. (1995) Social work values & ethics, New York: Columbia University
press
19. Singh, R.R (1985) Field Work in social work education (Ed), Concept
publications, New Delhi.
20. Stroup, H.H. (1960) Social Work – An Introduction to the field, Eurasia publishing
house, New Delhi.
21. UGC: Review of social Retrospect and Prospect; Report of the second review education

14
 work in India committee, New Delhi.

PAPER CODE: SWHCP – 1.2 TITLE OF THE PAPER: SOCIAL SCIENCE

PERSPECTIVE FOR SOCIAL WORK PRACTICE

Objectives :
 To develop an understanding of basic concepts relevant to social sciences.
 To acquire knowledge and ability to understand the social structure.

Unit –I : Introduction to Sociology

 Definitions, nature and scope of sociology.
 Society, Community, Groups, Associations and Institutions: meaning, definitions and
characteristics.
 Social Institutions - Marriage, Family, Religion and Caste - meaning, definitions, types
and characteristics.

Unit -II : Socialization, Social Change, Social Control and Social Stratification
 Socialization: Meaning, Definition, Types and the Process of Socialization; Role of
Socialization in Human Life.
 Social Change: Meaning, Definition, forms of Social Change
 Social Control: Meaning, Definition, Formal and informal social control.
 Social Stratification: Class and caste as system of social stratification, Socio economic
Transformation of caste.

Unit -III : Social Foundations of Human Behaviour

 Definitions Nature and Scope of Psychology, application of psychology.
 Human Behavior - Definitions Nature and Scope.
 Personality Development - Meaning, Factors affecting and contributing personality
development.
 Attitude : Meaning, Concept, nature of attitude, Formation of attitude, Theories of
attitude.
 Motivation : Meaning, Concept and its characteristics, frustration, conflict, adjustment
and maladjustment.

Unit -IV: Life Span Development

 Meaning, Concept, principles and stages of development
 Characteristics of Pre-Natal, Post-Natal, Infancy, Babyhood, Puberty, Adolescents,
Adulthood, Middle Age and Old Age.

15
SUGGESTED LITERATURE:
1. Ahuja R. (1993) Indian Social System, Vedam Book House, Jaipur.
2. Madan, G.R. Indian Social Problems, Vol-1
3. Mamoric, C.B. Social Problems and Disorganisation in India.
4. Samuel Koening Sociology – an introduction to the science of society.
5. Peter Woresley Introducing Sociology.
6. Anastasi & Anne, (1998) Paychological teasting, New York, Macmillan Publishing
Co.
7. Baltes, P.B. Life span Development and Behaviour, New York:
Academic press, Inc.
8. Bronfenbrenner, U. (1979) The Ecology of Human Development, Cambridge Harvard
University Press.
9. Gore M.S. (1978) Changes in the family and process of socialization in India,
10. Gore M.S. (1992) Aging and the future of the human being, The Indian Journal
of Social Work, 53(2), 210-219.
11. Hurlock, Elizabeth B. (1978) Child growth and development, New Delhi, Tata McGraw
Hill Publishing company ltd.
12. Hurlock, Elizabeth B. (1975) Development psychology, New Delhi, Tata McGraw Hill
Publishing company ltd.
13. Kail R.v. & Cavanangh, J.C. Human development, pacific Grove, CA: Books/ core
publishing company.
14. Radey, M. & Figley, C.R(2007) The social psychology of compassion. Clinical Social Work,
35, 207-214.
15. Giddens, Anthony, ed. (2010) Sociology : introductory readings (3rd ed.). Cambridge:
Polity Press. ISBN 978-0-7456-4884-2.
16. Farganis, James, ed. (2011) Readings in social theory : the classic tradition to post
modernism (6th ed.) New York, N.Y.: McGraw Hill.
ISBN 978-0-07-811155-6.

16
PAPER CODE: SWHCP – 1.3
PAPER TITLE: WORKING WITH INDIVIDUALS - I

Objectives :
 Understand casework as a method of social work and appreciate it’s place in social
work practice.
 Understand the values and principles of working with individuals and families.
 Develop the ability to critically analyze the problems of individuals and families and
factors affecting them.
 Understanding of the basic concepts, tools and techniques in working with individuals
and families, in problem-solving and in developmental work.

Unit-I: Evolution and Principles of Social Case Work

 Meaning, Concept and Definitions of Social Case Work.
 Evolution of social case work in the West and in India.
 Philosophical assumptions and values of social casework.
 Principles: Individualization, Acceptance, Non-Judgmental Attitude, Purposeful
expression of Feelings, Client Self Determination, Controlled emotional involvement
and Confidentiality.

Unit-II: Components, Process, Tools and Techniques of Social Case Work

 Components: Person, Problem, Place and Process.
 Process: Intake, Study, Assessment (Diagnosis), Treatment (Intervention), Evaluation,
Termination and Follow-up.
 Tools and Techniques of Social Case Work: Interview, Home visit, Observation,
Listening, Use of self with awareness, Communication and Rapport Building.
 Recording in Social Case Work: Purpose, Types and Principles of Recording.

Unit-III: Theories and Approaches of Social Case Work

 Psychoanalytic Theory, Crisis Theory, Family Intervention Approach, Behavioural
Modification Theory, Transactional Analysis, Functional Theory, Problem-solving
Theory, Rational Emotive Theory, Psycho-social Theory.

Unit -IV: Primary and Secondary Settings

 Primary Settings – Application of methods in family, women and child welfare settings,
marital counseling centers.
Secondary Settings – school social work, medical and psychiatric settings, correctional
institutions and industry.

17
 Role of Social Case Worker: Enabler, Facilitator, Social Therapist, Resource Mobilizer
and Guide.
SUGGESTED LITERATURE:

1. Banerjee, G. R. 1967 “Concept of Being and Becoming in the Practice of Social

Work’’, Indian Journal of Social Work, Mumbai: Tata Institute
of Social Sciences.
2. Banerjee, G. R. 1971 Some Thoughts on Professional Self in Social Work", Indian
Journal of Social Work, Mumbai: Tata Institute of Social
Sciences.
3. Banerjee, G. R. Papers on Social Work - An Indian Perspective, Bombay, Tata
Institute of Social Sciences.
4. Barba, J. G. 1991 Beyond Casework; London: Macmillan.
5. Bergh, M. V. 1995 Feminist Practice in the 21st Century, Washington: National
Association of Social Workers.
6. Biestek, F. P. 1957 The Case Work Relationship, London, George Allen and
Unwin.
7. UÀAUÁzsÀgÀ gÉrØ J£ï. ªÀåQÛUÀvÀ ¸ÀªÀiÁdPÁAiÀÄð ¥ÀjZÀAiÀÄ, ¤gÀÄvÀ ¥ÀæPÁ±À£À, ¨ÉAUÀ¼ÀÆgÀÄ
& gÀªÉÄñï JA.ºÉZï. 2017
8. Hamilton, G. 1946 Principles of Social Case Recording, New York, Columbia
University Press.
9. Hamilton, G. 1950 Theory and Practice in Social Case Work, New York, Columbia
University Press
10. Hartman, A. and Family Centered Social Work Practice, New York: The Free
Laird, J. 1983 Press.
11. Hollis, Florence. 1964 Case Work - A Psychological Therapy, New York: Random
House.
12. Joel Fisher. 1978 Effective Case Work Practice - An Eclectic Approach, New
York: McGraw Hill.
13. Mathew, Grace 1992 An Introduction to Social Case Work, Bombay, Tata Institute of
Social Sciences.
14. Nursten, Jean. 1974 Process of Case Work, G.B: Pitman Publications.
15. Perlman, H.H. 1957 Social Case Work: A Problem Solving Process, Chicago. The
University of Chicago Press.
16. Pippins, J. A. 1980 Developing Case Work Skills, California: Sage Publications.
17. Richmond, M.E. 1922 What is Social Case Work? An Introductory Description, New
York: Sage Foundation.
18. Richmond, M.E. 1917 Social Diagnosis, New York, Free Press.
19. Sainsbury, Eric, 1970 Social Diagnosis in Case Work, London: Routledge and Kegan
Paul.
20. Sena F. Fine and The First Helping Interview Engaging the Client and building
Paul H. Glass. 1996 Trust, Sage Publication.
21. Timms, N. 1964 Social Case Work: Principles and Practice, London: Routledge
and Kegan Paul.

18
PAPER CODE: SWHCP – 1.4
TITLE OF THE PAPER: WORKING WITH GROUPS - II
Objectives :
 To understand and acquire knowledge of Group Work.
 To understand Group Work as a method of Social Work Practice.
 To understand and use the skills of Group Work in different setting and situations.
 To understand Group Work models and theories.

Unit-I : Introduction to Social Group Work

 The Concept, Meaning and Definitions of Social Group and Social Group Work
 Evolution of Social Group Work in the West and in India.
 Types, Significance, Characteristics and Classifications of Social Group.
 Social Group Work as a method of Social Work.

Unit-II : Principles, Theories and models of Social Group Work

 Principles of Social Group Work Practice - Principle of Planned Group Formation-
Specific Objectives, Purposeful Worker Group Relationship, Continuous
Individualization, Guided Interaction, Democratic, Group Self Determination, Flexible
Functional Organization, Progressive Programme experience, Resource Utilization and
evaluation.
 Theories and models of Social Group Work
 Significance of Social Group and social group work intervention.
 Group Dynamics in detail.

Unit-III : Social Group Work Process

 Intake, Study, Analysis and Assessment, Negotiating Contracts, Treatment, Evaluation,
Termination, Stabilization of change effort.
 Tuckman’s stages of group development: Forming, Storming, Norming, performing and
adjourning.
 Recording in Social Group Work-Importance of Recording in Social Group Work, types
of recording, Principles of Recording.

Unit-IV: Application of Social Group Work

 Application in Health Settings, School Settings, Family Welfare Settings, Industrial
Settings, Women and Child Welfare Settings.
 Role of Social worker in Social Group Work.

19
SUGGESTED LITERATURE:
1. Alissi, A.S. 1980 Perspectives on Social Group Work Practice: A Book of
Readings, New York: The Free Press.
2. Balgopal, P. R. and Groups in Social Work - An Ecological Perspective, New York:
Vassil, T. V. 1983 Macmillan Publishing Co. Inc.
3. Brandler S. and Group Work: Skills and Strategies for Effective Interventions,
Roman, C. P. 1999 New York: The Haworth Press.
4. Davies, Bernard 1975 The Use of Groups in Social Work Practice, London, Routledge
and Kegan Paul.
5. Garland, J. A. (Ed.) 1992 Group Work Reaching Out: People, Places & Power, NewYork:
The Haworth Press.
6. Garwin, C. 1987 Contemporary Group Work, New York: Prentice-Hall Inc.
7. Kemp, C. G. 1970 Persectives on the Group Process, Boston: Houghton Miffiin C.
8. Klein, A. F. 1970 Social Work through Group Process: School of Social Welfare,
Albany: State University of New York.
9. Konopka, G. 1963 Social Group Work : A Helping Process, Englewood Cliff. N J:
Prentice- Hall Inc.
10. Milson, Fred 1973 An Introduction to Group Work Skills, London, Routledge and
Kegan Paul.
11. Northen, H. 1969 Social Work with Groups, NewYork: Columbia UniversityPress
12. Pepell, C.P. & Rothman, B. Social Work with Groups, New York: The Haworth Press.
13. Sundel, M., Glasser, Individual Change through Small Groups, New York: The Free
Sarri, R. & Vinter, R. 1985 Press.
14. Tom, Douglas 1978 Basic Group Work, London, Tavistock Publications Ltd.
15. Toselane, R. W. and An Introduction to Group Work Practice, New York:
Rivas, R. F. 1984 Macmillan Publishing Co.
16. Trecker, Harleigh B. 1970 Social Group Work: Principles and Practice, Newyork:
Association Press.
17. Corey, Gerald. 2008. Theory and practice of group counselling. 7th ed. Pacific
Grove, CA: Thomson/Brooks/Cole.
18. Gitterman, Alex & Lawrence Mutual aid groups, vulnerable and resilient populations, and
Shulman, eds. 2005. the life Cycle. 3d ed. New York: Columbia University Press.
19. Shulman, Lawrence. 2009. The skills of helping individuals, families, groups and
communities, 6th ed. Belmont, CA: Brooks/Cole Cengage
Learning.
20. Johnson, David W. and Joining together: Group theory and group skills. 10th ed. Frank
P. Johnson. 2009. Upper Saddle River, NJ : Pearson Education.
21. Siddiqui, H. Y. (2008) Group Work: Theories and Practices, Jaipur, India: Rawat
Publications, 220 pp.

20
PAPER CODE: SWHCP - 1.5
PAPER TITLE: WORKING WITH COMMUNITY - III

Objectives:
 Understand the different aspects of community.
 Understand to analyze various issues associated with communities.
 Promote participatory activities for civil society.
 Highlight the relevance of Community Organization as a method of Social Work
Practice.

Unit-I: Introduction to Community and Community Organization

 Concept, Meaning, Definitions, Types, Characteristics & Classification of Communities
 Concept, Meaning, Definitions, Objectives, Values and Murray G Ross Principles of
Community Organization.
 Historical Development of Community Organization practice in the West and in India.

Unit-II: Models, Strategies, Process of Community Organization

 Models; Locality Development Model, Social Planning Model, Social Action Model.
 Process of Community Organization: Study of Community: Focus Groups, Analysis of
Power Dynamics in Various Community, Mobilization for Participation / Involvement
in Problem Solving Process: Identification of Needs/Issues, Prioritization, Problem
Analysis, Problem Statement, Selection of Alternatives, Plan of Action, Execution,
Monitoring and Evaluation.
 Intervention Strategies: Awareness Building, Organizing, Activating, Negotiating,
Lobbying and Enlisting People’s Participation.

Unit-III: Attributes, Role and Skills of Community Organizer

 Attributes of a Community Organizer.
 Roles: Guide, Enabler, Social Therapist, Specialist, Advocate and Motivator.
 Skills: Problem Analysis, Resource Mobilization, Conflict Resolution, Organizing
meetings, Writing and Documentation, Networking, Training and Public Relations.

Unit-IV: Methods and Techniques of community organization

 Participatory Rural Appraisal (PRA) Techniques
 Fund raising and sources.
 Unionization as a strategy - Advocacy in community organization.
 Power: Concept of Power, The range of perspectives, Dimensions of power relevant to
community organization.
 Empowerment - Concept of Empowerment, Barriers of empowerment.
 Gender and Empowerment: Gender Sensitivity in Community Organization Practice.
21
SUGGESTED LITERATURE:

1. Clinard and Marshal B. Slums & Community Development, The Free Press, New York.
2. Dunham and Arther. E. Community Organisation: Principles and Practices, Thomosy,
Crowett, New York.
3. Gangrade. K.D. Community Organisation in India, Popular prakashan, Bombay.
4. Harper. E. & Dunham. A. Community Organization in Action, Association press,
New York.
5. Hillman A. Community Organization and Planning, The Macmillan
Company, New York.
6. Ross M.G. Community Organisation: Theory and principles.
7. Siddiqui Working with communities.
8. Walter A Friedlander Concepts and methods of social work, 2nd preventive Hall of
India Pvt. Ltd. New Delhi.
9. Mamoric, C.B. Social Problems and Disorganisation in India.
10. Samuel Koening Sociology – an introduction to the science of society.
11. Murphy and Cambell Community Practice, Houghton Mifflin Co., New York.
12. ªÀÄgÀļÀ¹zÀÝAiÀÄå ºÉZï. JA.(1997) ¸ÀªÀÄÄzÁAiÀÄ ¸ÀAWÀl£É, C¨sÀÄåzÀAiÀÄ ¥ÀæPÁ±À£À, ¨ÉAUÀ¼ÀÆgÀÄ, PÀ£ÁðlPÀ, ¨ÉAUÀ¼ÀÆgÀÄ.
13. Hardcastle, D., S. Wenocur Community practice: Theories and skills for social workers.
2d & P. Powers. 2004. ed. New York: Oxford University Press.
14. Netting, E., P. Kettner Social work macro practice. 4th ed. New York: Allyn & Bacon.
and S. McMurty 2007
15. Rothman, J., J. L. Erlich and Strategies of community intervention. 6th ed. Itasca, IL:
J. E. Tropman, eds. 2001 Peacock.
16. Rubin, H. and I. Rubin. 2008 Community organizing and development. 4th ed. Boston:
Pearson/ Allyn & Bacon.

22
PAPER CODE: SWSCP – 1.6
TITLE OF THE PAPER: PERSONAL AND PROFESSIONAL GROWTH

Objectives:
 Understand self as a being, as one in the process of becoming and experience self
awareness.
 Examine own values and attitudes and explore choices made to express self in own
environment.
 Develop positive life skills and practice Self help methods for integration and for stress
reduction.
 Understand and uphold Professional Values and Ethics.

Unit-I : Self and Self Awareness

 Understand self through a cognitive construct.
 Approaches for self awareness - Psycho sexual development, Psycho social
development of Erik Erikson, Gestalt Approach, Reality Therapy, Yoga as a Therapy,
Meditation Techniques.
 Function of Brain.
 Emotions and Nature of it’s expression
 Choices made to express emotions - Modes used, Examining its need for change.

Unit-II : Values and Professional Ethics

 Values - concept, Meaning, definition and their Role in present scenario.
 Value Conflict - its impact on Value clarification.
 Ethics - concept, Meaning, definition and importance of professional ethics.

Unit-III : Life Style, Stress / Burnout – Self help Methods

 Life skill Education - WHO core life skills.
 Building and Sustaining Bonds - Relational, Collegial and Personal Bonds.
 Self defeating behavior - Nature, Impact, Choices for Change.
 Stress and Stressors - Nature of Stress.

Unit-IV : Spirituality
 Concept, Meaning, definition and their Role in present scenario.
 Spirituality as a dimension of health.
 Application of spirituality in day to day functioning.

23
SUGGESTED LITERATURE:
1. Becavar, D. (Ed.) 1997 The Family, Spirituality and Social Work, Journal of Family
Social Work, Vol.2, No. 4.
2. Bhattacharya, K. 1971 The Indian Concept of Self, Bulletin Ramakrishna Mission
Institute of Culture, 22(8), August 1971. 304 - 13.
3. Burke, R, 1. 1982 Personality, Self-Image and Situational Characteristics of
Effective Helpers in Work Settings, The Journal of Psychology,
Vol. 112,213.
4. Byrne, D. 1966 Self-Concept, Ch. 12, 434. An Introduction to Personality: A
Research Approach. New Jersey: Prentice Hall Inc.
5. Crum, J. K. 1976 The Art of Inner-listening. Theosophist, 97(8), May1976, 64-65
6. Feldman Robert S 1997 Understanding Psychology, 4th Edition, Tata McGraw Hill
Publishing Company Limited, New Delhi.
7. Grossbard, H 1954 Methodology for Developing Self-Awareness, Journal of Social
Casework, Vol. 35, No. 9, 380-386.
8. Hamilton, G. 1954 Self-Awareness in Professional Education', Journal of Social
Casework, Vol. 35, No. 9, 371-379.
9. Haskar, S. L. 1976 Know Thyself, Triveni 45(2), 88.
10. Paul, Brunton. 1975 The Hidden Teaching Beyond Yoga, Triveni, 44 (3), 91.
11. Ramakumar, O. 1970 Intelligence and Self-concept, Education and Psychology
Review, 10 (3), 154 -57.
12. Ritajanada (Translated by The Practice of Meditation, Mylapore, Chennai:
John Phillip) 1996 Ramakrishna Math Printing Press.
13. Singh, N. P. 1970 The Concept of Self in Modern Psychology, Indian Education
Review, 5 (1), 84 -99.
14. Besthorn, F. Revisioning environment: Deep ecology for education and
& Canda, E. R. (2002) Teaching in social work. Pdf Journal of Teaching in Social
Work, 22(1/2), 79-101.
15. Canda, E. R. (2005) Integrating religion and social work in dual degree programs.
(pdf) Journal of Religion and Spirituality in Social Work:
Social Thought, 24(1/2), 79-91. (Also a book chapter in Social
Work and Divinity.)
16. Canda, E. R. (Ed.) (2005) Spiritual diversity in social work – Special Issue. Reflections:
Narratives of Professional Helping, 11(3).

24
PAPER CODE: SWHCP – 2.1
TITLE OF THE PAPER: SOCIAL POLICY AND SOCIAL PLANNING

Objectives :
 Acquire knowledge on the concept of Social Policy and understand the Ideology of
Social Planning.
 To study the existing Social Policies and programs so as to enable themselves to analyze
and implement them effectively.

Unit-I : Introduction to Social Policy and planning

 Concept, Definition, scope and objectives of Social Policy
 Concept, Definition, scope and objectives of Social Planning
 The need and importance of social policies and planning, Evolution of social policies in
India. Relationship between social policy and social planning.

Unit-II : Policy Formulation

 Approaches to Social Policy: Unified, Integrated, Sectoral Policy, Sectoral Policies of
Education, Social Welfare, Women, Children, Welfare of Backward classes, Social
Security, Health, Housing, Youth, Weaker section, Environment and Ecology, Urban
and Rural Development and Poverty Alleviation.

Unit-III : The process of social policy and planning

 The process of social policy, values underlined social policy and planning based on
constitutional provisions, the role of interest groups, the problem of conflict of interest
and its solutions and role of professional social workers.
 Social Planning Process in India, Machinery and monitoring.

Unit-IV : Social Planning

 Linkage between social policy and planning, Planning as an instrument and source of
policy, Role of ideology for social planning, Human Development Index, Human
Development Report, Social Audit and its importance.

SUGGESTED LITERATURE:
1. Bagchi, A. K. 1982 Political Economy of Underdevelopment, Cambridge:
Cambridge University Press.
2. Bhanti, R. 1993 Social Policy and Development in Rajasthan, Udaipur:
Himanshu Publications.
3. Bulmer, M. et. aI. 1989 The Goals of Social Policy, London: Unwin Hyman.
4. Chakraborty, S. 1987 Development Planning - Indian Experience, Oxford: Claredon
Press.
5. Dandekar, V. M. 1994 “Role of Economic Planning in India in the 1990s & Beyond”,
Economic and Political Weekly, Vol. 29, No. 24, 1457-1464.

25
6. Desai, V. 1988 Rural Development (Vol. 1) Mumbai: Himalaya Publishing
House.
7. Dimitto, D. M. 1991 Social Welfare: Politics and Public Policy, New Jersey:
Prentice-Hall.
8. Fidelma, A. et. al. 1999 Contemporary Social and Political Theory: An Introduction,
Buckingham: Open University Press.
9. Ganapathy R.S. & Public Policy and Policy Analysis in India, Delhi: Sage
Others1985 Publications.
10. Ghosh, A. 1992 Planning in India: The Challenge for the Nineties, New Delhi:
Sage Publications.
11. Government of India Five Year Plan Documents (latest), New Delhi.
12. Hebsur, R. K. (Ed.) Social Intervention for Justice, Bombay: TISS.
13. Huttman, E. D. 1981 Introduction to Social Policy, New York: McGraw- Hill.
14. International Labour Multinational Enterprises and Social Policy, Geneva, ILO.
Office1973
15. Jones, K. et. al. 1983 Issues in social Policy, London: Routledge & Kegan Paul.
16. Kahn, A. E. 1973 Social Policy and Social Services, New York: Random House.
17. Kulkarni, P. D. 1979 Social Policy and Social Development in India, Madras:
Association of Schools of Social Work in India.
18. Kulkarni, P. D. 1952 Social Policy in India, New York: McGraw-Hill Book
Company.
19. Kulkarni, P. D. 1975 Social Policy in India, Bombay, Tata Institute of Social
Sciences.
20. Leonard, P. 1997 Postmodern Welfare: Reconstructuring Emancipatory Project,
London: Sage
21. Lindblom, C. E. 1980 The Policy-making Process, New Jersey: Prentice-Hall.
22. Livingstane, A. 1969 Social Policy in Developing Countries, London: Routledge &
Kegan Paul.
23. Madison, B. Q .1980 The Meaning of Social Policy, London: Croom Helm.
24. Macpherson, S. 1980 Social Policy in the Third World, London: Wheatspeat Brooks.

26
PAPER CODE: SWHCP – 2.2
TITLE OF THE PAPER: RESEARCH IN SOCIAL WORK AND APPLICATION OF
COMPUTER AND STATISTICS

Objectives :
 Understand the need for scientific approach to human inquiry in comparison to the
native or common sense approach and promote an understanding of the meaning,
nature, scope and importance of social work research.
 Develop an understanding of statistical tools and learn to use these.
 Conceptualize and formulate a research project.
 Prepare tools for data collection, code and fill coding sheets.
 Conduct interviews including use of observation skills.
 Develop Research report writing/skills.
 Develop skills for graphical preservation like graphs, diagrams, charts and tables.
 To develop skills for the use of computers for social work research.
 Develop ability to library and documentation services for research and for literature
survey.

Unit-I : Introduction to Social Work Research

 Concept of science, scientific method, its nature.
 Meaning, Concept, Definitions and objectives of Social Science Research.
 Types of Research: Fundamental, Action, Applied, quantitative and qualitative
 Meaning, Concept, Definitions and objectives of Social Work Research, Scope and its
Importance.
 Types of Research Design – Exploratory, Descriptive, Experimental, Explanatory
 Hypothesis-sources, sound hypothesis, types.

Unit-II : Data and its Measurement

 Sources of data - Primary and Secondary.
 Types of data - Qualitative and Quantitative.
 Sampling - Meaning, its type, methods.
 Tools for data collection - Observation, Interview Schedule, Questionnaire, Survey,
Case Study.
Research Report:
 Social work research ethics.
 Research Abstracts.
 Research Proposals.
 Research Report (Thesis) Writing.

Unit-III : Computer Fundamentals

 Computer: meaning, definition, Evolution of computers.
 Organization and working of computer. (Input-output devices and CPU)
 Basic Definitions - Hardware, Software, Programme, Flowchart.
 Use of Statistical Package for Social Sciences.
 Internet: Meaning, concept, Advantages of Internet
 Networking: Modem, LAN, WAN.
27
Unit-IV : Introduction to Statistics
 Definition, Functions and Importance of Statistics in Social Work research.
 Proportions, Percentages and Ratios
 Measures of Central Tendency - Mean, Mode and Median.
 Measures of Dispersion - Range, Quartaile Deviation, Mean Deviation, Standard
Deviation.
 Measures of Association: Chi-square, Correlation Coefficient, ‘t’ distribution; Analysis
of Variance and ‘F’ distribution.

SUGGESTED LITERATURE:
1. Ackoff, R. L. 1962 Scientific Method: Optimizing Applied Research Designs, New
York: John Wiley and Sons.
2. Anderson, J. et al. 1970 Thesis and Assignment Writing, New Delhi: Wiley Eastern
Limited.
3. Bailey, Kenneth, D. 1987 Methods of Social Research, New York: The Free Press
4. Blaikie, Norman. 1993 Approaches in Social Enquiry, Cambridge: Polity Press.
5. Blalock, H. M. 1972 Social Statistics, New York: McGraw Hill.
6. Blalock H.M. &. Methodology in Social Research; New York: McGraw-Hill.
Blalock A.M (Eds.) 1968
7. Coolidge, Frederick L. 2000 Statistics: A Gentle Introduction, New Delhi: Sage Publications.
8. Crabtres, B. F. and Miller, Doing Qualitative Research, New Delhi: Sage Publications.
W. L. (Eds.) 2000
9. Cranstein, A. and Phillips, Understanding Social Research: An Introduction, Boston:
W.R. 1978 Allwyn and Bacon.
10. Denzin, Norman, K. & Handbook of Qualitative Research (II ed.), New Delhi:
Lincoln, Y. S. (Eds.) 2000 Sage Publications.
11. Field, Andy. 2000 Discovering Statistics Using SPSS for Windows: Advanced
Techniques for Beginning, New Delhi: Sage Publications.
12. Foster, J. J. 1998 Data Analysis Using SPSS for Windows: A Beginner's Guide,
New Delhi: Sage Publications.
13. Gahan, Celis and Doing Qualitative Research Using QSR, NUD, IST, New Delhi:
Hannibal, Mike. 1998 Sage Publications.
14. Geltung, J. 1961 Theory and Methods of Social Research, London: George Allen
& Unwin
15. Goode, W. J. and Methods in Social Research, New York, McGraw Hill.
Hatt, P. K. 1962
16. Gupta, S. P. 1984 Statistical Methods, New Delhi, Sultan chand and Sons.
17. Jefferies, J. and Beginning Statistics: An Introduction for Social
Diamons, I. 2000 Scientists, New Delhi: Sage Publications.
18. Krishnaswamy, O. R. 1993 Methodology of Research in Social Sciences, Bombay,
Himalaya Publishing House.
19. La1das, D. K. 2000 Practice of Social Research, Jaipur, Rawat Publications.
20. Marshal1, Gatherine and Designing Qualitative Research, III Edition, New Delhi:
Rosaman, G. B. 1999 Sage Publications.
21. May, Tim. 1997 Social Research: Issues, Methods & Process, Buckingham:
Open University Press.
22. Mukherji, Partha N. Methodology in Social Research: Dilemma and Perspectives,
(Ed.) 2000 New Delhi: Sage Publications.
23 C. R. Kothari (2009) Research Methodology: Methods & Techniques. (Second
Revised Edition), New Age International Publishers, NewDelhi.
28
PAPER CODE: SWHCP – 2.3
TITLE OF THE PAPER: COUNSELING: THEORY AND PRACTICE

Objectives:
1. Develop a holistic understanding of counseling as a tool for help.
2. Acquire knowledge of various approaches: their theoretical underpinning for goals
values, processes and techniques.
3. Develop an understanding of the approaches of help and self-help available in own
culture.
4. Develop skills for application in real life situations.
5. Develop ability to recognize and synthesize attitude and values that enhance investment
of self in the counselors role.

Unit-I : Introduction to Counseling and its Theories/Approaches

 Meaning, Definition, Characteristics, Goals, Elements and Principles of Counseling.
 Counseling situations – Preventive, Crisis, Facilitative and Developmental.
 Theories / Approaches of Counseling: Psycho Analytical Theory, Client-centered
Theory, Cognitive Theory, Marital and Family Therapy.
 Indigenous Approaches: help and self-help (yoga, reflection, Act of Prayashchit).
 Difference between Counseling, Psychotherapy and Guidance

Unit-II : Counseling Process, Techniques and Skills

Counselling Process
 Stage – I: Problem Exploration and Clarification.
 Stage – II: Integrative Understanding - Dynamic Self-Understanding.
 Stage - III: Facilitation Action; Developing a New Perspective, Preferred Scenario.
 Counseling Techniques: Rapport, Establishing Structure, Interaction, Attending
Behaviour, Observation, Responding, and Interpretation.
 Counseling Skills: Attending and listening, Communication, Confrontation,
Concreteness, Focusing, Summarizing, Reflection of the feeling, Self-disclosure
leading.
The portrait of a counselor

Unit-III : Counsellor and client

 Personal and professional characteristics
 Values / Ethics in counseling
 Checklist for counselor
 Client as a person
 Voluntary and referred.

Unit-IV : Practice of counseling in different settings

 Family.
 De-addiction Centers.
 Counseling for Marital Problems.
 Health Setting.
 School settings.
 Industry.
29
SUGGESTED LITERATURE:
1. Dave, Indu 1983 The Basic Essentials of Counselling, New Delhi: Sterling
Publishers Pvt. Ltd.
2. Fuster, J. M. 2000 Personal Counselling, Eighth Updated Edition, Mumbai, Better
Yourself Books.
3. Lakshmipathi Raju, M(Ed.) Family Counselling: Perspectives and Practices, Tirupati,
1999 Sri Padmavati Mahila Visvavidyalayam.
4. Narayana, Rao S. 1981 Counselling Psychology, New Delhi: Tata Mc Graw Hill
Publishing Company Ltd.
5. Robert, G. Madden 1998 Legal Issues in Social Work Counselling and Mental Health,
Sage Publications India Pvt. Ltd.
6. Lewis, E. Patterson and The Counseling Process, Stamford, Brooks / Cole
Elizabeth, R. Welfel 2000 : Thomson Learning.
7. Fullmer, D. W. and Counselling: Content and Process, New Delhi: Thomson
Bernard, H. W. 1972: Press India.
8. Nelson-Jones, R. (2003) Basic counselling skills. London: SAGE Publications.
9. McLeod, J. (2013) An Introduction To Counselling. Maidenhead: McGraw-Hill
Education.
10 Hohenshil, Amundson, Counseling Around the World: An International Handbook.
& Niles (2013). Alexandria, VA : American Counseling Association.
11. Gielen, U.P., Draguns, J.G. Principles of multicultural counseling and therapy. New York:
12. Fish, J. (Eds.). (2008). Routledge, pp. x- xviii, 1-464.
13. Ivey, A. (1971). Microcounseling: Innovations in Interviewing Training.
Springfield, IL: Thomas.
14. Dawis, R.V. & A Psychological Theory of Work Adjustment: An
Lofquist, L.H. (1984) Individual-Differences Model and its Applications.
Minneapolis, MN: University of Minnesota Press.

30
PAPER CODE: SWHCP 2.4
TITLE OF THE PAPER: SOCIAL WORK PRACTICE WITH VULNERABLE,
MARGINALIZED AND UNDER PREVILIGED SECTIONS OF THE SOCIETY

Objectives:
 To enable the students to understand the status, issues and problems associated with
vulnerable, Marginalized and Under Privileged sections of the society.
 To review the legislations enacted for the welfare and empowerment of them.
 To motivate for the zeal among students for social work practice with Vulnerable,
Marginalized and Under Privileged sections of the society.

Unit-I : The Concept, Definitions and Meaning of Vulnerability, Marginalization and

Under Privileged
 Social, economic and cultural Vulnerability
 Vulnerable: Women, Children, Children in Conflict with Law and difficult
circumstances, differently abled and Elderly.
 Marginalized: Ex-Prisoners, Migrants, Immigrants and Ethnic Minorities, Sexual
Minorities, Sex Workers and People infected / affected with HIV/AIDS.
 Under Privileged: Schedule Caste, Schedule Tribes and Other Back Ward Communities.

Unit-II : The Problems and issues associated with Marginalized Groups

 Migrants: Health, Housing, Unemployment, Social Insecurity.
 Immigrants and Ethnic Minorities: Social Insecurity, Unemployment, Housing, Health
 Sexual Minorities and Sex Workers: Social stigma, Health issues, Sexual Abuse and
Harassment.
 People infected / affected with HIV/AIDS: Social discrimination, Health issues.

Unit-III: The Problems and issues associated with Under Privileged

 Schedule Caste and Schedule Tribes – Poverty, Unemployment, Indebtedness,
Landlessness, Bonded Labour, Untouchability, Atrocities.
 Other Back Ward Communities - Poverty, Unemployment, Indebtedness.

Unit-IV: Legislations related to Vulnerable/Marginalised and underprivileged groups

 Women –The Pre-Natal Diagnostic Techniques (Regulation and Prevention of Misuse) Act-
1996, The Sexual Harassment of Women at work Place (Prevention, Prohibition and
Redressal) Act - 2013.
 The United Nations 1951 Convention relating to the Status of Refugees
 Migrants: Inter-State Migrant Work Man (Regulation of Employment and Conditions of
Service) Act 1979.
 Children –National Commission for Protection of Rights of Children, CARA.
 Differently abled: Persons with Disabilities (Equal Opportunities, Protection of Rights and
Full Participation) Act - 1995.
 Elderly – Maintenance and Welfare of Parents and Senior Citizens Act - 2007.
 The Schedule caste and the Schedule Tribes (Prevention of Atrocities) Act 1989.

31
SUGGESTED LITERATURE
1. Asha Rani (1986) Children in Different situation in India – A Review,
Bombay, Tata Institute of Social Sciences.
2. Bhargava Vinita (2005) Adoption in India, New Delhi, Sage Publications.
3. Government of India (1992) A Commitment to the Child Women and Child
Development, Dept. of Plan of Action.
4. Kantha Amod & Varma (1993) Neglected Child – Changing Perspective, New Delhi,
Prayas Juvenile Aid Centre, R.M.
5. Venkatesan. S. (2004) Children with Developmental Disabilities, New Delhi,
Sage Publications.
6. Bali. P. Arun (2001) Care of the Elderly in India, Shimla, Indian Institute
of Advanced Studies.
7. Dandekar, Kumudini (1996) The Elderly In India, New Delhi, Sage Publications.
8. Desai, Murli & Raju Siva (2000) Gerontological Social Work in India - Some issues
and Perspectives, Delhi, BR Publishing
9. Dey, A. B (Ed.) (2003) Ageing in India: Situation Analysis and Planning
for the Future, New Delhi / WHO and AIIMS.
10. Indira Jaiprakash (1999) Aging in India, A report submitted to World Health
Organization, Geneva.
11. Tata Institute of Social An Attempt to Develop Gerontological Social Work
Sciences (1998) in India: A seminar report, Mumbai.
12. National institute of public The child in India –a statistical profile New Delhi :
co-operation & child NIPPCCD
development (1994)
13. Eggy, Ominn (1908) Understanding disability : A lifespan approach, Sage
Publication: New Delhi.
14. Giardino, A.R., Christian, C.W. A practical guide to the Evaluation of child
Giardino, E.R. (1997) physical abuse and neglect, Sage Publication: New Delhi.
15. Gupta, M. (1998) International Encyclopedia of women’ Development,
Sage Publications: New Delhi.
16. Hichael, S.M. (1998) Dalits in modern India, Sage Publications: New Delhi.

32
PAPER CODE: SWSCP – 2.5
PAPER TITLE: COMMUNICATION FOR SOCIAL WORK PRACTICE
Objectives :
1. To provide the required knowledge to understand the importance of communication for
effective social work practice.
2. To inculcate communication skills among social work trainees.
3. To understand the importance and the role of media for effective communication.
4. To understand the need and importance of developmental communication.
Unit-I : Introduction to Communication
 Meaning, Definitions and Scope of communication.
 Elements of communication.
 Barriers of communication.
 Communication Types: Interpersonal communication, Intra-personal communication,
Verbal & non-verbal communication.
Unit-II : Communication Skills
 Verbal & non-verbal communication Skills.
 Effective speaking, Effective listening, Effective writing.
 Feedback - Meaning, Definitions and its characteristics
 Types of Feedback.
 Improvement and developing effective Feedback.
 Loop of Feedback.
Unit-III : Electronic Media and Communication
 Communication languages, Emails, Video conferencing systems, Electronic newspaper,
Tele communication and its tools, Communication network.
 Development Communication - Nature and Characteristics.
 ICT-Information and Communication Technology and its applicability: behavior
change, social marketing, social mobilization, media advocacy, communication for
social change and community participation, Fund raising.
Unit-IV: Development Programmes and communication
 Designing, Effective Posters and Logos for Campaigns.
 Street Theatre: Elements of Street Theatre, Script Writing and Choreography for
Development, use of Puppets, Songs and Folklore.
 SHG, Pulse Polio, Swacha Bharath Abhiyan, Total Sanitation Campaign, HIV/AIDS.
SUGGESTED LITERATURE:
1. Alinsky, Saul. 1989 Rules of Radicals, Vintage Book Edition.
2. Bailey R & Mike Brake(eds)1957 Radical Social Work, London: Edward Arnold.
3. Baviskar, A 2010 Social Movements in India, in N.G. Jayal & P.B. Mehta. Eds
Oxford Company
4. Craich Robert L, Training &development, hand book Mc GrawHill publishers,
NewDelhi.
5. Joshi Uma 2001 Understanding Development Communication, Dominant
publishers, New Delhi.
6. Modi B. Designing messages for Development Sage publishers,
NewDelhi.
7. Nair KS, white, Shirley 1993 Perspectives on development communication, age publication,
New Delhi.
8. Narula U. 1994 Development communication, Harananda Publishers.
9. Ray G.I. 1999 Extension communication & management, Naya Prakash,
Calcutta

33
 10. Sing P.N. 1993 Developing and managing Human resources, Scuhandra
publications, Bombay.
PAPER CODE: SWHCP – 3.1
TITLE OF THE PAPER: MANAGEMENT OF SERVICE ORGANIZATION

Objectives :
 To enable the students to acquire expertise in evolving the concept of NGO
Management
 To familiarize the students on the current scenario of NGO’s in the country viz-a-vis
global context
 To learn the strategies and interventions carried out by NGO’s in order to meet the
emerging challenges.

Unit-I : History philosophy of service organization in India

 origin, objectives and scope of NGO’s in India.
 Need and importance of NGO’s in Globalized era, Types of NGO’s.
 Differences between Voluntary Organization, Non Governmental Organization,
Government Organization.

Unit-II : Role, status and function of service organization in India

 Functions, approaches of NGO’s, present status of NGO’s in India.
 NGO’s in National and International development - CRY, Action Aid, Green Peace,
Rudset, Jan shikshan samstan, Arghyam.

Unit-III : Establishment of Welfare Organizations, legal procedures

 Process of Ngo Registration, Society Registration Act 1860, The Karnataka Society
Registration Act 1960.
 Trust Act-1882, Foreign contribution (Regulations) Act 2010, Companies Act 2013.

Unit-IV : Co-partnership approaches in Social Service Organization

 NGO’s and Community Based Organization, Approaches and recent trends,
 Role of Central Social Welfare Board, CAPART
 National Institute of Public Co-operation and Child Development
 Changing trends of Corporate Social Responsibility from Philanthropy to livelihood.

SUGGESTED LITERATURE:
1. Choudhari, D. Paul. (1983) Social Welfare Administration, Delhi: Atma Ram and Sons.
2. Garain, S. (1998) Organizational Effectiveness of NGOs, Jaipur: University Book
House.
3. Garain, S. Towards a Measure of Perceived Organizational Effectiveness
in Non-government Organization, Mumbai: Indian Journal of
Social Work, 54 (2), 251 -270.
4. Goel, S.L. & Jain, R.K.(1988) Social Welfare Administration: Theory and: Practice, Vol. I and
II, New Delhi: Deep and Deep Publications.
34
5. Government of India Evaluation of Social Welfare Programmes, Encyclopedia of
Social Work, Vol. 1, 297 - 310.
6. Haimann, A. (1982) Professional Management and Practice, Delhi: Eurasia
Publications, Page 35 of 102
7. Hauman, A. (1962) Professional Management and Practice, Delhi: Eurasia
Publications.
8. Jackson, J. (1989) Evaluation for Voluntary Organizations. Delhi: Information and
News Network.
9. Kapoor, K. K. (1986) Directory of Funding Organizations, Delhi: Information and
News Network.
10. Lauffer, A. (1977) Getting the Resources You Need, New Delhi: Sage
Publications.
11. Lauffer, A. (1977) Understanding Your Social Agency, London: Sage
Publications.
12. Luthans, Fred. (1990) Organizational Behaviour, Boston, Irwin McGraw Hill.
13. PRIA. (1990) A Manual on Financial Management - An Accounts Keeping
for Voluntary Organizations, New Delhi: Society for
Participatory Research in Asia.
14. Sachdeva, D. R. (1998) Social Welfare Administration in India, Allahabad, Kitab
Mahal.
15. Siddiqui, H. Y. (1984) Social Work and Social Action, New Delhi: Hamam
Publications.
16. Skidmore, R. A. (1983) Social Work Administration, New Jersey, Prentice Hall.

35
PAPER CODE: SWHCP – 3.2
TITLE OF THE PAPER: SOCIAL LEGISLATION
Objectives :
 To gain knowledge about social legislations
 To understand the different social legislations
 To acquire competency and knowledge of social legislation in social work practice
Unit–I: Introduction to Social Legislation: Concept, Meaning and Scope of Social
legislation, Legal rights, Civil rights, need and importance of social legislation for social
work practice.
Unit-II: Social Legislation in present context: Family Courts, Lok Adalats, The Legal Aid,
Public Interest Litigation - Right To Information Act (2005). Right to Education (RTE)
- The National Food Security Act, 2013 – The Prohibition of Employment as Manual
Scavengers and their Rehabilitation Act, 2013
Unit-III: Social Legislation relating to Women and Children: Hindu Adoption and
Maintenance Act (1956), The Juvenile Justice (Care and Protection of Children) Act,
(2006) Child Labour Prohibition and Regulation Act (1986), Prevention of Immoral
Traffic Act (1986) The Protection of Children from Sexual Offences Act 2012-
Protection of Women from Domestic Violence Act, 2005, Prevention of Sexual
Harassment at Work place Act – 2013.
Unit-IV: Various Act relating to Social Legislation: Protection of Civil Rights Act (1955) –
Protection of Consumer Act (1986) – Transplant of Human Organ Act (1994) – 2013,
Bonded Labor Abolition Act (1976) – The Maintenance and Welfare of Parents and
Senior Citizens Act (2007)-The Environment (Protection) Act -1986
REFERENCES
1. Aish Kumar Das 2004 Human Rights in India, Sarup and Sons, New Delhi.
2. Basu Durga Das 1994 Human rights in Constitutional Law, Princeton Hall, London
3. Baxi U 2007 Human Rights in a Post Human World, Cambridge University Press,
NewDelhi.
4. Biswal. T. 2006 Human Rights–Gender & Environment, Vira Publications, NewDelhi.
5. Chiranjivi J. 2002 Human Rights in India, Oxford University Press, New Delhi.
6. Das A.K. 2004 Human Rights in India, Sarup and Sons, New Delhi.
7. Das B.D. 1994 Human rights in Constitutional Law, Princeton Hall, London
8. Dossier. 1994 Human Rights Commission, Legal Resources for Social Action,
Chennai.
9. Kohli A.S. 2004 Human Rights and Social Work Issues, Society for Community
Organisation, Madurai.
10. Lobo G V. 1994 Human Rights in Indian Studies, Commission for Justice, NewDelhi
11. Quinn Fredrick 2005 Human Rights in Retreat, Society for Community Organisation
Madurai.
12. Rajamuthirulandi 1998 Human Rights and Constitution, Sooriya Publishers, Trichy.
13. Sawant. P.B. 2004 Human Rights, Society for Community Organisation, Madurai.
14. Shantha Kumar. 200 Human Rights, People’s Watch. Madurai.
15. Susan C. Mapp. 2008 Human Rights and Social Justice in a Global World, Oxford
University Press, New Delhi.
16. Tapan Biswal. 2006 Human Rights-Gender & Environment, Vira Publications, NewDelhi
17. Upendra Boxi. 2007 Human Rights in a Post Human World, Cambridge University Press,
NewDelhi.
18. Bare Acts.

36
PAPER CODE: OEP-NSS
TITLE OF THE PAPER: SOCIAL MOVEMENTS AND SOCIAL ACTION
Objectives :
 Understand the concepts and context of Social Movements and Social Action.
 Develop understanding and analyzing issues in a broader context in order to respond to critical
Social realities.
 Developing a strong perspective and skill to engage themselves in struggles, protests and
movements.
 Acquire Knowledge on the Concepts, Processes and Techniques of Social Advocacy.
Unit-I : Introduction to Social Movement
 Social Movement: Meaning, Concept and Definitions.
 Religious and Sectarian Movements – Social Reform Movement, Bhakti Movement,
Peasant Movement, Dalit Movement, Women Movement.
Unit-II : Introduction to Social Action
 Social Action: Meaning, Concept and Definitions.
 Need for social action, Ideologies, approaches and strategies of social action, Models of
social action, Social action as a Method of Social Work
Unit-III : Introduction to Social Advocacy
 Meaning, concept and definitions of social advocacy, Social advocacy as a tool for
social change, Process of Social Advocacy,
 Prerequisite for Social Advocacy : Leadership, Campaign Planning, coalition and
Network building, Budget Analysis, Communication, Media Advocacy, Public Interest
Litigation.
Unit-IV: Approaches for Social Movements and Social Action
 Vinobha Bhave – Sarvodaya.
 Mahatma Gandhi – Swadeshi and Independence Movement.
 Sundarlal Bahuguna – Environment Movement.
 Medha Patkar – Narmada Bachao Andolan.
 Rajendra Singh – Water Conservation.
 Dr. Sudarshan – Tribal Movement.
 Anna Hazare – Lokpal Movement against Corruption.
SUGGESTED LITERATURE:
1. Alinsky, Saul 1998 Rule of Radicals, Vintage Book Edition.
2. Bailey R & Mike Brake(EDs)1975 Radical Social Work, Edward Arnold, London.
3. Baviskar A 2010 Social Movements in India, in N G Jayal and PB Mehta
(EDs)- Oxford Companion to Politics in India, Oxford
University Press, New Delhi.
4. Freire P 1997 Pedagogy of the Oppressed, Penguin Books, New Delhi.
5. Gurr T R 1970 Why Men Rebel, Princeton University Press, Princeton.
6. Muzaffar Assadi Movements & Politics in Karnataka, Karnataka Journal of
Politics.
7. Ray, Ray and Social Movements in India- Poverty, Power and
M F Katzenstein (EDs) 2005 Politics, Rowman and Little field.
8. Sangavi S 2007 The New People’s Movement in India, Economic & Political
Weekly.
9. Siddiqui H Y (ED) Social Work and Social Action- A Development Perspective,
Harnam Publications, New Delhi.
10. Thompson N 2002 Social Movements, Social Justice and Social Work, British
Journal of Social Work 32 (6).
37
PAPER CODE: SWHCP – 4.1
TITLE OF THE PAPER: SOCIAL WELFARE ADMINISTRATION.

Objectives :
 Acquire knowledge of Social Welfare Administration, Managing and Administrating
Service Organization in the context of Social Work Profession.
 Acquire skills to participate in management and administrative process for service
delivery.
 To Learn the Value Orientation, Strategies and Intervention.

Unit-I : Introduction to Social Welfare Administration

 Social Welfare Administration – Concept, Meaning, Definition, Nature and Scope.
 Social Welfare and Administration as a field of Social Work practice.
 Principles and Functions of Social Welfare Administration – (POSD CORB)
Planning, Organizing, Staffing, Directing, Co-Ordinating, Reporting and Budgeting.
 Office management, Supervision, Leadership, Communication.

Unit-II : National and state Level Boards/Commissions

 CSWB (Central Social Welfare Board) and SSWB (State Social Welfare Board)
 CARA (Central Adoption Resource Authority)
 SSWB (State Social Welfare Board)
 National Commission for Women
 NCPCR (National Commission for Protection of Child Rights)
 National Commission for Safai Karamcharis
 National Human Rights Commission

Unit-III : Management of Social Welfare Administration

 Volunteers, professional, para-professionals.
 Financial Administration: Budgeting/accounting, Maintenance of financial Records,
Accountability and Transparency (Accounting and Auditing). 12 A and 80G/80GGA.
 Services and their Delivery: eligibility criteria, management of programme and
evaluation.

Unit-IV: Resource Mobilization and Maintenance of records

 Resources – Non-financial, Natural, Physical, Human Capital resources, Social Capital
resources and Financial Resources.
 Funding – International, National and Local, Fund raising strategies.
 Statutory Obligations.
 Maintenance of records, Documentation.
 Public relations.

38
SUGGESTED LITERATURE:
1. Chowdary Paul D 1983 Social Welfare Administration, Atmaram and sons publications,
New Delhi.
2. Gupta N S 1979 Government of India report of the Director General for Weaker
Sections. Principles and practice of Management, Light and
Life Publications, New Delhi.
3. Jaganathan V, 1978 Administration & Social Change, Uppal Publication, New Delhi
4. Kulakarni P D, 1979 Social Policy and Social Development, ASSWI, Madras.
5. Raju K & Satyanarayan,2009 NGO Excellence, Bhimavaram, Andhrapradesh.
7. Sankaran & Rorigues, 1983 Handbook for the Management of Voluntary Organizations.
8. Touler F W, The Principles of Scientific Management, Harper and Row
Publications, New York.
9. Weiner M, 1982 Human Service Management, He Dorsey Press, Illinios.
10. Jainendra Kunmar Das.(Ed) Encyclopedia of Social Series, Social Welfare and Social Work,
Anmol Publicaations Pvt. Ltd., (New Delhi), 2002
12. Singh, R.S., 2010 Encyclopaedia of Social Work and Social Welfare in 21st
Century, Century Press, (New Delhi).
13. Kaushik, S.L. and Social Welfare Administration as a discipline and Profession,
Sachdeva Pradeep, 1992 Indian Journal of Public Administration.
14. Pathak, Shankar, 1981 Social Welfare - An Evolutionary and Development
Prospective, Rajkamal Press, New Delhi.
15. Sanjay Bhattacharya, 2006 Social Work Administration and Development, Rawat
Publications, New Delhi.
16. Singh, K.S, 2002 The Scheduled Castes, Oxford University Press, New Delhi.
17. Narendra Kumar, 2004 Dalit Policies, Politics and Parliament Shipra, New Delhi.
18. Anil Saxena, 2010 Encyclopaedia of Social Welfare, (vol. I), SBS Publishers and
distributors Pvt. Ltd., New Delhi.

39
PAPER CODE: SWHCP- 4.2
TITLE OF THE PAPER: ORGANIZATIONAL BEHAVIOUR AND
ORGANIZATIONAL DEVELOPMENT

Objectives:
 To impart knowledge about individual, group and organizational dynamics and their
consequences.
 To provide knowledge on Organization Behaviour and Organizational Development..
 To empower the trainee to handle Organizational conflict in an effective manner.
 To acquaint the students with the knowledge of theories and practices that govern
human behavior at work,
 To help the learner understand the value and worthiness of human resources in an
organization.

Unit-I : Introduction to Organizational Behavior

 Meaning, Concept, Definition, Scope, and Approaches of Organizational Behavior.
 Introduction to Enneagram, personality types according to Enneagram.
 Emotional Intelligence; Attitude, Values, Personality.
 Assertiveness Training: components of assertive behavior, handling anger, handling
depression, developing assertive behavior skills, assertiveness on the Job.

Unit-II : Motivation, Leadership and Group Dynamics

 Meaning, Concept, theories and techniques of motivation.
 Role of reinforcement and punishment.
 Leadership: Meaning, Concept, roles, skills, types of leadership.
 Group dynamics: Concept, types of groups, dynamics of group formation, decision
making in groups.

UNIT-III : Organizational Development, Organizational Conflict and Organizational

Change
 Meaning, Concept, emerging approaches and techniques, Organizational Diagnosis,
tools of organizational diagnosis.
 OD interventions – An overview, individual and interpersonal interventions, team/group
interventions, comprehensive interventions, organizational transformation, success and
failure of OD,
 Organizational Conflict – Meaning, Concepts, causes and types, conflict-resolution
strategies.
 Organizational change – Meaning, Concept, managing organizational change, resistance
to change.

UNIT -IV: Stress and Ethics

 Meaning, Concept, Types, causes, consequences, and coping of stress, types and its
impact on work conditions.
 Emotional Quotient.
 Ethics: Individual ethics, ethical dilemmas in management, Ethical practices of Indian
Managers, Corporate ethics.

40
SUGGESTED LITERATURE
1. Andrew, Dubrin J, 2006 Leadersip – Research Findings, Practice and Skills, New Delhi,
Biztantra Publication.
2. Aswathappa K, 2008 Organisational Behaviour - Text, Cases and Games, Mumbai,
Himalaya Publication House.
3. Donald, Hislop, 2007 Knowledge Management in Organisation - A Critical
Introduction, Oxford University Press.
4. Khanka, S S, 2008 Organisational Behaviour, New Delhi, S. Chand and Co. Ltd.
5. Hellriegul Don and Organisational Behaviour, New Delhi,
Slocum John W., Jr, 2004 Thomson South-Western.
6. ICFAI, 2004 Organisational Behaviour, Hyderabad, Centre for Management
Research.
7. Kumar Arun and Organisational Behaviour- A Modern
Meenakshi N, 2009 Approach, NIILM Center for Management Studies, New Delhi.
8. Luthans Fred, 2005 Organisational Behviour, New York, McGraw Hill
International Edition.
9. Moorhead Gregory and Organisational Behaviour - Managing People & Organisations,
Griffin Ricky W, 2005 New Delhi, Biztantra Publications.
10. Nelson, Debra L and Quick, Organisaional Behaviour- Foundations, Realities & Challenges,
James Compbell, 2007 New Delhi, Thomson South-Western.
11. Northouse Peter G, 2003 Leadership- Theory and Practice, New Delhi, Response Books:
A Division of Sage Publications.
12. Robibins, Stephen P, 2007 Organisational Behaviour, New Delhi, Pearson Education.
13. Ryan, Rosemary K C, 2008 Leadership Development- A Guide for HR and Training
Professionals, New Delhi, Elsevier Publications.
14. Sadler, Philip, 2004 Lerdership-Styles, Role Models, Qualities, Behaviours,
Concepts, New Delhi, Kogan Page India Pvt. Ltd.
15. Subba Rao, P, 2004 Organisational Behaviour, Mumbai, Himalaya Publications
House.

41
PAPER CODE SW-4.3
PAPER TILE: SOCIAL WORK INTERVENTION IN DISASTER MANAGEMENT

Objectives:
 Understand key concepts, theories and approaches of disaster management with specific
reference to Indian context
 Develop skills so as to analyses factors contributing to disaster
 To understand the process of disaster management
 Develop an understanding of the social worker’s role in the team for disaster
management.

Unit-I : Disasters
Concept, Definition, types and impact - Famine, floods, cyclones, hurricanes, warfare,
earthquake, volcanoes; traditional and modern disaster threats.

Unit-II : Disaster management

Concept, approaches to disaster management, importance and relevance of disaster
management in the present scenario, case studies of disaster management such as Tsunami,
Gujarat Earth Quake, Bhopal Gas Tragedy, Fukushima of Japan.

Unit-III : Social Work response to Disaster

Intervention during disaster impact stage, trauma counseling and crisis intervention, post
disaster management, damage assessment and long term rehabilitation and reconstruction,
networking and co-ordination between government, NDRF, NGOs, donor agencies, local
bodies, police, military etc.

Unit-IV : Disaster Prevention and Preparedness

Vulnerability analysis, hazard mapping, community based disaster preparedness programmes,
organization and planning, logistics; resource utilization, specialized skills and training needs;
public awareness and education.
Disaster risk reduction, strategies and approaches in varied sectors, sendai resolution.
International decade for natural disaster reduction and UN resolutions, administration of relief
in India. Disaster related legislations and policies.

SUGGESTED LITERATURE:
1. IFRC, 2005 World Disaster Report
2. Birnabaum, F, Crisis intervention after a Natural Disaster, Social Case Work,
Coplon, J & Scharff, T 1973 Vol. 54, No. 9, 545-551
3. Blaufard H & Levine J 1967 Crisis intervention in an Earthquake, Social Work, Vol.17,
No.4, 16-19
4. Brahme S and Gole P, 1967 Deluge in Poone, Poone: Asia Publishing House
5. Chen, L 1973 Disaster in Bangladesh: Health Crisis in a Developing Nation,
New York, Oxford University Press.
6. Fritz, C.E 1968 “Disaster”, Sills D (Ed.) International Encyclopedia of Social
Science, Vol 4 USA: The MacMillan Company and the Free
Press.
7. Grossman, L 1973 “Train Crash: Social Work and Disaster Services” Social Work
Vol.18, No.5, 38-44
8. Hoff, A 1978 “People in Crisis”, Understanding and Helping, California:
Addison Wesley Publishing Company.
9. Joint Assistant Centre 1980 Natural Disaster, New Delhi: Adhyatma Sadhana Kendra
42
10. Lindomann, E 1944 Symptomology and Management of Acute Grief, American
Journal of Psychiatry, Vol. 101, pp.141-148
11. Shader I & Schwartz A 1966 “Management of Reaction of Disaster”, Social Work, Vol. 11,
No.2
12. Siporin, M 1966 “The Experience of Aiding the Victims of Hurricane “Betsy”,
Social Service Review, Vol. 10
13. Wolfenstein, M 1977 Disaster: A Psychological Essay, New York: Arno Press
14. Uscher-Pines, L. 2009 Health effects of Relocation following disasters: a systematic
review of literature. Disasters. Vol. 33 (1): 1–22.
15. Scheper-Hughes, N. 2005 Katrina: the disaster and its doubles, Anthropology Today,
Vol. 21 (6).

43
 Specialization/Branch (A)
Human Resource Management
PAPER CODE: SWHCP – 3.3
TITLE OF THE PAPER: HUMAN RESOURCE MANAGEMENT AND
DEVELOPMENT

Objectives :
 To provide an indepth knowledge on Human Resource Management.
 To provide knowledge on Human Resource Development and interventions.
 To inculcate the knowledge on Human Resource Planning.
 To equip the HR trainee for Human Resource Management and Development.

Unit-I : Introduction to Human Resource Management

 Meaning, Concept, Nature, Evolution, Scope, objectives, Functions and its importance.
 Changing Environments of Human Resource Management
 Human Resource Management Models
 Human Resource Planning and Budgeting: Meaning, Concept and objectives and its
importance.
Human Resource Planning Process.
 Job analysis, Job description, Job specification, Job design, job rotation, Job Evaluation.

Unit-II : Recruitment, Selection and Compensation Management

 Recruitment - Meaning, Concept and Objectives, Recruitment Process, Methods and
Techniques.
 Talent Acquisition: Meaning, Concept, Objectives and Importance of Talent
Acquisition.
 Selection – Meaning, Concept and Objectives, Selection Process, Induction, Placement,
probation and confirmation.
 Compensation Management: Factors influencing on compensation, Fixation of salary,
Components of Salary.
 Pay for performance.

Unit-III : Introduction to Human Resource Development

 Meaning, Concept, Origin and the need for Human Resource Development.
 Human Resource Development and its Dimensions.
 Competency Mapping and GAP Analysis.
 Career Planning, Succession Planning Scope and Importance.
 Performance Appraisal - Meaning, concept and Type, Fundamental Issues, Feedback
Sessions
 Quality of Work Life.

Unit-IV: Human Resource Development Interventions

 Organizational goal setting process – Key result area and Key performance Indicator.
 Talent Development: Meaning, Concept and Importance.
 Training Need Analysis – Process of Training, Designing and evaluating training, Use
of Information technology.
 Types and methods of training: Internal, External, On the job, Off the job, review of
training programs.

44
SUGGESTED LITERATURE:
1. Agarwal, R. D. (Ed.) 1973 Dynamics of Personnel Management in India, New Delhi:
Tata McGraw-Hill Publishing Company.
2. Bhargava, P. P. 1990 Issues in Personnel Management, Jaipur: Printwell Publishers
3. Chalofsky, Neal E and Effective Human Resource Management, London: Jossey Bass.
Reinhart, Carlene. 1988
4. ChatteIjee, Bhaskar 1999 The Executive Guide to Human Resource Management, New
Delhi, Excel Books.
5. Desai, K. G. 1969 Human Problems in Indian Industries, Bombay, Sindhu,
6. Famularo, Joseph 1987 Handbook of Human Resource Administration, McGraw-Hill.
7. Fisher, Cynthia; Schoenfeldt Human Resource Management, Third Edition, Boston,
Lyle F.& Shaw, James G.1997 Houghton Mifflin Company.
8. Gary Desslar 1997 Human Resource Management, 7th Edition, New Delhi: Prentice
Hall of India Pvt. Ltd.
9. Mamoria, C.B. 1989 Personnel Management, Bombay: Himalaya Publishing House.
10. McKenna, Eugene and The Essence of Human Resource Management, New Delhi,
Beech, Nic 1997 Prentice – Hall of India Pvt. Ltd.
11. Moorthy, M. V. 1992 Human Resource Management: Psycho-Sociological Social
Work Approach, Bangalore, R & M Associates.
12. Pareek, Udai and Designing and Managing Human Resources, New Delhi,
Rao, T. V. 1982 Oxford & IBH.
13. Rudrabasavaraj, M. N. 1984 Human Factors in Administration, Bombay: Himalaya
Publishing House.
14. Rudrabasavaraj, M. N. 1986 Cases in Human Resource Management, Bombay: Himalaya
Publishing House.
15. Subba Rao, P. 1996 Essentials of Human Resource Management and Industrial
Relations, Himalaya Publishing House.
16. Baron, J. N. and Strategic Human Resources Framework for General Managers,
Kreps, D. M. 1999 New York: Wiley and Sons.
17. Bhatnagar, J. and Strategic HR Roles in India: HR Dares to be the Think Tank?
Sharma, A. 2004 Management and Labour Studies, 29(3):153-72.

45
PAPER CODE: SWHCP – 3.4
TITLE OF THE PAPER: LABOUR LEGISLATIONS AND EMPLOYEE WELFARE
Objectives :
 To review the salient features of labour legislations.
 To inculcate knowledge on employee welfare.
 To understand the scope of social work practice in industry.
Unit-I: Introduction to labour law
 Historical development of labour legislation in India, labour in Indian constitution,
Judicial set up and administration of labour legislation in India, origin of labour,
Legislation of India.
Unit-II: Salient features of the Labour legislations
 The Factories Act–1948, The Industrial Disputes Act–1947, The payment of Wages
Act-1936, The Minimum Wages Act–1948, Payment of Bonus Act-1965, The
Employee State Insurance Act–1948, The Employee provident fund and miscellaneous
provisions Act-1952, Contract Labor (Regulation & Abolition) Act-1970, The Payment
of Gratuity Act-1972, The Shops and Commercial establishment Act–1954, Industrial
Employment (Standing Orders) Act-1946.
Unit-III: Labour Welfare
 Labour Welfare Concept, philosophy, origin and growth of Labour Welfare in India
 Labour Welfare statutory and non-statutory programmes.
 Labour Welfare Fund.
 Labour Welfare Officer- roles, duties and Functions.
Unit-IV: Compensation and Benefits Management
 Basics of Compensation and Benefits Management, Its Policy, and Importance
 Factors Influencing Pay Rates
 Minimum Wages: Meaning, Deciding Factors, and Impact on Compensation
 Designing Compensation Structure, Fixation Methodology,
 Variable Incentive Schemes, and Production Incentive Schemes, Basics of Taxation
 Benefits on Employee Retention.
SUGGESTED LITERATURE:
1. Achar, M. R. 1976 Labour Rules in Karnataka, Bangalore, Shree Vidya Printers.
2. Dasgupta, S. K. Industrial Law, Sterling Publishers Pvt. Ltd.
3. Devar, R. S. 1967 Personnel Management and Industrial Relations, New Delhi, Vikas
Publishing House.
4. Joseph, T.M. 2009 Industrial Law, Mumbai, Himalaya Publications Pvt. Ltd.
5. Lal Das, D. K. 1991 Personnel Management, Industrial Relations and Labour Welfare,
Agra, Y. K. Publishers.
6. Madhusudhana Rao, M.1986 Labour Management Relations & Trade Union Leadership, NewDelhi,
Deep and Deep Publications.
7. Malik P. L. 1986 Handbook of Labour & Industrial Law, Lucknow, Eastern Book Co.
8. Mamoria, C.B. and Dynamics of Industrial Relations, Mumbai,
Mamoria S. 2006 Himalaya Publishing House.
9. Mamoria, C. B; Mamoria Dynamics of Industrial Relations in India,
Satish, Gankar, S. V. 2000 Mumbai, Himalaya Publishing House.
10. Mishra M, 2006 Case Laws on Industrial Relations, New Delhi, Excell Books.
11. Nagaraju, S. 1981 Industrial Relations System in India, Allahabad, Chugh Publications.
12. Rudrabasavaraj, M. N. 1984 Human Factors in Administration, Bombay, Himalaya Publishing
House.
13. Saiyed I A, 2009 Labour Law, Mumbai, Himalaya Publishing House Pvt. Ltd.
14. Singh BD, 2005 Industrial Relations: Emerging Paradigms, NewDelhi, Excell Books
15. Srivastava S C, 2009 Industrial Relations and Labour Law, New Delhi, Vikas Publishing
House Pvt. Ltd.
46
PAPER CODE: SWHCP – 4.4
TITLE OF THE PAPER: INDUSTRIAL RELATIONS

Objectives:
 To provide an in-depth knowledge on Industrial relations.
 To Understand the scope and nature of social work practice in industry.

Unit-I: Industrial Relations

 Meaning, Concept, Definitions and Principles of Industrial Relations.
 Actors of Industrial Relations, Influencing factors on IR.
 Trade Unions: trade unionism in India, history and growth, various trade unions in
India, trade union policies, Role of trade unions in India.

Unit-II: Collective Bargaining

 Meaning, Concept, Characteristics, Critical Issues in Collective Bargaining.
 Role of Employer, Unions, and Government in Collective Bargaining.
 Industrial Disputes: Impact, Causes, Strikes, and Industrial Peace.
 Industrial Dispute Resolution Machineries: Conciliation, Arbitration and Adjudication.
 Long-term Agreements and Administration.

Unit-III: Occupational Safety and Health

 OSH Concept, Objectives and need, role and responsibilities of safety officer.
 The causes of work related ill health. Concept of work hazards.
 The range of health and safety hazards, Steps in handling occupational health and safety
issues and preventive measures.
 Management of disabilities.

Unit-IV: Employee Relation in knowledge based Industry

 Information Technology, Information Technology Enabled Services (ITES)
 Concept of self managed teams: Team leaders
 Domestic Enquiry: Process, Charge sheet, Subsistence Allowance, Principles of Natural
Justice, Discharge/Dismissal.
 Worker Participation in Management – Concept, Forms and Determinants of Workers
Participation in Management.
 Social Work Practice in Industry.

47
SUGGESTED LITERATURE:
1. Achar, M. R. 1976 Labour Rules in Karnataka, Bangalore, Shree Vidya Printers.
2. Arora, M, 2005 Industrial Relations, New Delhi, Excell Books.
3. Dasgupta, S. K. Industrial Law, Sterling Publishers Pvt. Ltd.
4. Devar, R. S. 1967 Personnel Management and Industrial Relations, New Delhi,
Vikas Publishing House.
5. Joseph, T.M. 2009 Industrial Law, Mumbai, Himalaya Publications Pvt. Ltd.
6. Lal Das, D. K. 1991 Personnel Management, Industrial Relations and Labour
Welfare, Agra, Y. K. Publishers.
7. Madhusudhana Rao M. 1986 Labour Management Relations and Trade Union Leadership,
New Delhi, Deep and Deep Publications.
8. Malik P. L. 1986 Handbook of Labour and Industrial Law, Lucknow, Eastern
Book Company.
9. Mishra M, 2006 Case Laws on Industrial Relations, New Delhi, Excell Books.
10. Moorthy, M. V. 1968 Principles of, Labour Welfare, Vishakapatnam, Gupta Brothers.
11. Nagaraju, S. 1981 Industrial Relations System in India, Allahabad, Chugh
Publications.
12. Pyle M and George, Industrial Relations and Personnel
Simon A, 2009 Management, New Delhi, Vikas Publishing House Pvt. Ltd.
13. Rudrabasavaraj, M.N. 1984 Human Factors in Administration, Bombay,
Himalaya Publishing House.
14. Sanajaoba, Naorem 1985 Industrial Tribunal - Working, Procedure and Judicial Trends,
New Delhi, Deep and Deep Publications.
15. Sharma, A. M. 1989 Industrial Relations - Conceptual and Legal Frame Work,
Bombay, Himalaya Publishing House.
16. Saiyed I A, 2009 Labour Law, Mumbai, Himalaya Publishing House Pvt. Ltd.
17. Singh BD, 2005 Industrial Relations: Emerging Paradigms, New Delhi, Excell
Books.
18. Sinha, G. P. and Industrial Relations and Labour Legislation in India, NewDelhi,
Sinha, P. R. 1977 Oxford IBH Publishing Co.
19. Somani, Anjan and Employment Laws, Jaipur, Ramesh Book Depot.
Mishra, Shivani, 2009-10
20. Srivastava S C, 2009 Industrial Relations & Labour Law, New Delhi, Vikas
Publishing House Pvt. Ltd.
21. Subramanian, H. N. 1967 Labour Management Relations in India, Bombay, Asia
Publishing House.
22. Tripati, P. C. 1989 Personnel Management and Industrial Relations, New Delhi,
S. Chand and Sons.
23. Tyagi, B. P. 1976 Labour Economics and Social Welfare, Meerut, Jai Prakash
Nath & Co.

48
 Specialization/Branch (B)
Medical and Psychiatric Social Work

PAPER CODE: SWHCP – 3.3

TITLE OF THE PAPER: SOCIAL WORK INTERVENTION IN HEALTH CARE

Objectives:
1. To understand the concept and dimensions of health.
2. To understand the health care services at different levels.
3. To understand the changing perspective of health care.
4. To understand the process of social work intervention in Health Care.

Course Content:
Unit-I : Introduction to Health and Prevention:
 Concept of Health - Physical, Social, Mental and Spiritual dimensions of health.
Positive health, Determinants of health.
 Psycho - Social and cultural factors in Health and Disease.
 Nutrition – Balanced diet, Under Nutrition and Malnutrition.
 Prevention - Hygiene, Public Health, Preventive Medicine, Community Health, Social
Medicine, Community Medicine.
 Immunization
 Principles of Health Care.

Unit-II : Communicable and Non Communicable Disease:

 Communicable – Tuberculosis, Malaria, Dengue, Zika Virus. H1N1. Measles.
 Non-Communicable–Leprosy, Diabetes, Cancer, Paralysis, HIV/AIDS and its infection.

Unit-III : Social Work Intervention in Health Care:

 Work with the patient, groups and community, family and team work.
 Health work in the Hospitals, Community, Industry.
 Rehabilitation: Meaning, Concept, Definition and Principles, Therapies – Occupational,
Recreational and Vocational therapy.
 Family Life Education: Objectives and its Importance, National Population Policy 1976
and 2000.

Unit-IV : Health System in India:

 Centre, State, District and Local Level.
 National Health Policy-1983
 Organizations working for Health – WHO, UNICEF, UNDP.
 Role of Non-governmental Organization – Ford Foundation, CARE, International
Committee of the Red Cross, Indian Red Cross Society.

49
SUGGESTED LITERATURE:
1. Bajpai, P. K. (Ed.) 1998 Social Work Perspectives on Health, Jaipur, Rawat Publications
2. Brody, Elaine M. and: A Social Work Guide for Long-Term Care Facilities,
Contributors. 1974 U. S. Dept. of Health, Education and Welfare, Public Health
Service, Maryland: National Institute of Mental Health.
3. Butrym, Zofia Health, Doctors and Social Workers, London: and
Horder, John. 1983 Routledge and Kegan Paul.
4. Clark, D. W. and Preventive and Community Medicine, Boston.
MacMahon, B. (Ed.) 1981 Little, Brown and Company
5. Friedlander, W. A. 1967 Introduction to Social Welfare (Chapter 12: Social Work in
Medical and Psychiatric Settings), New Delhi: Prentice-Hall of
India.
6. Hilleboe, H. E. Preventive Medicine, Philadelphia, W. B. Saunders
and Larimore, G.W.1966 Company.
7. Humble, Stephen
and Unell Judith (Ed.) 1989 Self Help in Health and Social Welfare, London: Routledge.
8. Jordan, William. 1972 The Social Worker in Family Situations, London: Routledge
and Kegan Paul.
9. Lathem, W. and Community Medicine - Teaching, Research and Health Care,
Newbery, A. 1970 London, Butterworths.
10. Mathur, J. S. 1971 Introduction to Social and Preventive Medicine, New Delhi,
Oxford and LB.H. Publishing Company
11. Mishne, Judith (Ed.) 1980 Psychotherapy and Training in Clinical Social Work, New
York: Gardner Press.
12. Nichols, P. J. R. (Ed.) 1980 Rehabilitation Medicine, London: Butterworths.
13. Park, K. 2002 Park's Textbook of Preventive and Social Medicine, Jabalpur,
Banarsidas Bhanot.
14. Rusk, Howard A. 1977 Rehabilitation Medicine, Saint Louis: Mosby Company.
15. UNICEF Health and Basic Services, New Delhi, UNICEF South
Central Asia Regional Office.
16. Brenner, M. J. 2010 Zen practice: A training method to enhance the skills of clinical
social workers. Social Work in Health Care, 48(4), 462-470.
17. Dewane, C. J. 2006. Use of self: A primer revisited. Clinical Social Work Journal,
34(4), 543-558.
18. Rake, C., & Paley, G.2009. Personal therapy for psychotherapists. The impact on
therapeutic practice. A qualitative study using interpretative
phenomenological analysis. Psychodynamic Practice, 15(3),
275-294.
19. Rothschild, B. 2006 Help for the helper: Self-care strategies for managing burnout
and stress, New York: W. W. Norton.
20. Skovholt, T. M. 2001 The resilient practitioner: Burnout prevention and self-care
strategies for counselors, therapists, teachers and health
professionals. Boston, MA: Allyn & Bacon.

50
PAPER CODE: SWHCP – 3.4
TITLE OF THE PAPER: CHILD AND FAMILY CENTRED SOCIAL WORK
Objectives:
1) To understand Children capacity, their problems and intervention.
2) To understand importance of family values system.
3) Critically to analyse problems of children in families and factors affecting them.
4) To enhance understanding of the basic concepts, tools and techniques.
Unit-I : Introduction to Child : Concept, Meaning, Children in constitution and UNCRC,
concept and process of socialization, agents of socialization, need and importance of
socialization for children with special needs, Child rearing practices.
Unit-II : Child Health and child welfare polices: Infant Mortality, Autism, Attention-
deficit/hyperactivity disorder (ADHD), Eating disorders, Emotional Problem, Mental
Retardation, Pervasive Developmental Disorder(PDD), Scholastic problems, Biological,
Psychological and Socio-cultural factors affecting.
National Commission for children, National Policy for children-2013, ICPS, National
Action plan for children, constitutional provisions for protection of children, SAARC
Decade of the Rights of the Child (2001-2010).
Unit-III : Introduction to family: Concept, Definition, Type, Characteristics. Functions,
Dynamics, Family as a social system.
Life Span Approach in understanding family, characteristics, goals, needs, task and
problem in each stage- Evelyn Duvall.
Unit-IV : Family in the context of social change: Concept and characteristic of social
change, Impact of Migration, Urbanization, LPG on family - Changing functions,
values, relationship and communication. Quality of life and its indicators, Family and
Millennium goals, Linkage between family and SDG.
Aged in Indian Society, problems of aged, role of family in promotion the health of
aged, need and importance of geriatric social work in Indian context.

SUGGESTED LITERATURE:
1. Bhargava. Vinita. 2005 Adoption in India, New Delhi, Sage Publications.
2. Beck, Laura Developmental Psychology. New Delhi, Pearson Education Inc.
3. Government of India, A Commitment to the Child, Women and Child Development
Dept. of Plan of Action 1992.
4. Hegarty S and Children Segregation to Inclusion, New Delhi, Sage Publications.
with Special Needs - Page 54 of 102
From Arul, M. 2002
5. Hurlock, Elizabeth. 1981 Developmental Psychology, 5th Edition, New Delhi, Tata McGraw
Hill Publications.
6. Hurlock, Elizabeth. 1996 Personality Development, New Delhi, Tata McGraw Hill
Publications.
7. Kantha Amod and Neglected Child Changing Perspective, New Delhi, Prayas
Varma, R.M, 1993 Juvenile Aid Centre.
8. NIPCCD, 1989. Perspective Plan on Child Development (1980-2060), New Delhi.
9. NIPCCD.1992. National Evaluation of Integrated Child Development Services,
New Delhi.
10. Rani, Asha 1986. Children in Different situation in India – A Review, Bombay, Tata
Institute of Social Sciences.
11. Reddy, Suma Narayan, 1989 Institutionalized Children, Allahabad, Chug Publication,
12. UNICEF Publication The State of The World’s Children, Annual Report,
http://WWW. unicef.org
13. Ved Kumar& Susan. L. 2004 Creative Child Advocacy, New Delhi, Sage Publications,
14. Venkatesan. S. 2004 Children with Developmental Disabilities, New Delhi, Sage
Publications.
51
PAPER CODE: SWHCP – 4.4
TITLE OF THE PAPER: MEDICAL AND PSYCHIATRIC SOCIAL WORK
Objectives:
 To give an wider understanding about the historical development and concept of
Medical and psychiatric social work
 To give knowledge about the basic health and mental health problems and role of social
workers in this field to enhance health and well-being.

Unit-I: Introduction to Medical Social Work

 Meaning, Concept, Definition, Nature and scope of medical social work.
 Historical development or medical social work in India and abroad.
 Identifying the existing health services – Govt./Non Govt. Organization

Unit-II: Health Work in the Hospital Setting and in community

 Organization Structure of Medical social work department, Functions & collaborations.
 Work with the patient.
 Work with Family.
 Work with Community
 Importance of Multidisciplinary approach.
 Role of family in the management of health and disease.
 Use of volunteers in Health Care.

Unit-III: Introduction to Psychiatric Social Work

 Introduction: Meaning, Definition, Nature and scope of Psychiatric social work.
 Historical development or Psychiatric social work in India and abroad. Concept of
Mental Health and Mental Illness
 Misconceptions about Mental Illness
 Brief overview on mental disorders(ICD-10)
 Impact of mental illness on the patient, family and community.
 Mental Retardation Causes and effects.
 Structure and functions of psychiatric social work department.

Unit-IV: Legislations, Policies and Programmes for Mentally Ill,

 National Health Policy 2002
 Mental Health Act – 1987
 Karnataka private medical establishments act-2017
 Organ Transplantation Act-1994
 Day care centers, Night care centers, half-way-homes, sheltered workshops
occupational therapy units.
52
SUGGESTED LITERATURE:
1. Ahuja, Niraj A short Text Book of Psychiatry 5th edition, New Delhi: Jaypee
Brothers, 2005.
2. Austrian S G 2000, Mental Disorders, Medications and Clinical Social Work,
New York: Columbia University Press
3. Brandell, J R, 1997, Theory & Practice of Clinical Social Work, London: Free Press
4. Carson R C & Abnormal Psychology and Modern Life (9th edition), NewYork:
Butcher J N, 1995, Harper Collins
5. Mongal S K 1989, Abnormal Psychology, New Delhi: Sterling Publishers
6. Moorthi R S, 2001, Community Mental Health in India, Bangalore, NIMHANS
7. Palmer, S. et. al. 1996, Counselling, New Delhi: Sage Publications.
8. Park, K Park’s Text book of Preventive and Social Medicines, Jabalpur:
M/s. Banarsidas Bhanot Publishers, 2005.
9. Parks K & Parks J E, 2009, Textbook of Social and Preventive Medicine, Jabalpur:
Bhanarasidas
10. Parthasarathi R & An Introduction to Psychiatric Social Work, Bangalore:
Sekar K, 2007, NIMHANS
11. Rao and Kurukila Psychiatry, B.I Churchhill, New Delhi: Livingstone
Pvt. Ltd. 1998.
12. Robert N 1967, Mental Health and Mental Illness, London: Routledge and
Kegan Paul
13. Verma R 1995, Psychiatric Social Work in India, New Delhi: Sage Publication.

53
 Specialization/Branch (C)
Community Development
PAPER CODE: SWHCP – 3.3
TITLE OF THE PAPER: URBAN, RURAL AND TRIBAL COMMUNITY
DEVELOPMENT
Objectives :
1. Develop an understanding of urban, rural and tribal communities.
2. Understand the characteristics and problems of urban, rural and tribal communities.
3. Acquire knowledge about the contribution of Governmental and Non- Governmental
Organizations to urban, rural and tribal development.
4. Develop an understanding of the functions of Panchayath Raj Institutions with
particular reference to Karnataka.
5. Gain knowledge about the application of social work in tribal and rural development
programmes.
Unit-I : Introduction to Urban Community and it’s Development
 Meaning, Definitions, Nature and Characteristics of Urban Community.
 Urban Power Structure – Analysis of economic, social and political factors influencing
urban power structure.
 Demographic characteristics of Urban India.
 Democratic Decentralization (Municipal Governance) - 74th Constitution Amendment.
 Urban Poverty (Socio-economic and cultural characteristics of Urban Slums, problems,
survival and coping patterns of urban poor) and Urban Poverty Alleviation Initiatives
(Housing, Welfare, Credit and Employment, Food Security, Urban Transportation)
 Changing trends in urban development – Water, Sanitation, Health, Education, Housing,
Transportation and urban Planning.
 The role of Municipalities, Community Based Organizations, Non-Governmental
Organizations and Voluntary Organizations.
Unit-II : Introduction to Rural Community and it’s Development
 Meaning, Definitions, Nature and Characteristics of Rural Community.
 Demographic characteristics of Rural India.
 Democratic Decentralization (Municipal Governance) - 3rd Constitutional Amendment.
 Rural Power Structure – Analysis of economic, social and political factors influencing
Rural power structure
 Rural Poverty – (Socio-economic and cultural characteristics, problems, survival and
coping patterns of rural poor) and Rural Poverty Alleviation Initiatives (Housing,
Welfare, Credit and Employment, Food Security, Rural Transportation)
 Changing trends in rural development – Housing, agriculture and allied activities,
women empowerment and social entrepreneurship.
 The role of Panchayath Raj Institutions, Community Based Organizations, Non-
Governmental Organizations and Voluntary Organizations.
Unit-III : Introduction to Tribal Community and it’s Development
 Meaning, Definitions, Nature and Characteristics of Tribal Community.
 Power Structure – Analysis of economic, social and political factors influencing tribal power
structure.
 Tribal Poverty – Socio-economic and cultural characteristics, problems, survival and coping
patterns.
Tribal Welfare and Development: Constitutional Safeguards, Five Year Plans, Sub-Plans for
Tribal Area, National Commission for Schedule Tribes.
54
Unit-IV: Changing trends in Development
 Urban – Metropolitan Town Planning, Special Economic Zones, Preservation and
conservation of natural resources in urban communities.
 Rural – Urban Rural Migration, Natural and Organic Farming, Preservation,
rejuvenation and conservation of natural resources in rural communities.
 Tribal – Inculcating traditions and customs, Tribal co-operatives and empowerment
initiatives.
 Role of Social workers in different settings: International Organizations, Government
settings, Panchayath Raj Institutions, Community Based Organizations, National and
Regional organizations, Voluntary Organizations.

SUGGESTED LITERATURE:
1. Barnabas, A. P. 1987 Rural Community Development in India, In Encyclopedia of
Social Work in India, Vol. II, New Delhi: Ministry of Welfare,
Government of India.
2. Bhalla, Alok and Images of Rural India in the 2nd Century, New Delhi;
Bumke, Peter J. (Eds) 1992 Sterling Publishers Pvt. Ltd.
3. Bharadwaj, A. N. 1979 Problems of Scheduled Castes and Scheduled Tribes in India,
New Delhi: Light and Life Publishers.
4. Bose, Nirmal Kumar 1971 Tribal Life in India, National Book Trust India, New Delhi.
5. Brahmananda, P. R., Dimensions of Rural Development in India, Bombay:
Narayan, B. K. and Himalaya Publishing House.
Kalappa, A. (Eds.) 1987
6. Desai, A. R. (Ed.) 1978 Rural Sociology in India, Bombay: Popular Prakashan.
7. Desai, A. R (Ed.) 1981 Peasant Struggles in India, NewDelhi: Oxford University Press.
8. Debey S.N.& Murdia R.1977 Land Alienation and Restoration in Tribal Communities,
Bombay: Himalaya Publications.
9. Dube, S. C. 1987 Welfare of the Scheduled Tribes, In. Encyclopaedia of Social
Work in India, VoL, III, New Delhi: Ministry of Welfare,
Government of India.
10. Epstein Scarlet J 1973 South India: Yesterday, Today and Tomorrow; Mysore Villages
Revisited, London and Basingstoke: Macmillan Press
11. Kuturnba Rao, M. and Human Resource Development for
Perraju Sharma,P,(Eds.)1989 Rural Development, Bombay: Himalaya Publishing House.
12. Mahajan, V. S, (Ed.) 1993 Employment through Rural Development - Towards
Sustainability, New Delhi: Deep & Deep Publications.
13. Mahanti, Neeti 1994 Tribal Issues - A Non-conventional Approach, New Delhi,
Inter-India Publications.
14. Nair, T. K. and Training Social Workers for Rural
Anbarasan, R.S. (Eds.) 1981 Development, ASSWI.
15. Panwalkar, V. G. 1987 Social Work in Rural Settings, In. Encyclopedia of Social Work
in India, Vol. Ill, New Delhi: Ministry of Welfare,
Government of India.
16. Patel, M. L. 1994 Tribal Development without Tears, New Delhi, Inter-India
Publications.
17. Ramaiah, P. 1988 Issues in Tribal Development, Allahabad, Chugh Publications.
18. Singh, K. 1986 Rural Development: Principles, Policies and Management, New
Delhi: Sage Publications.
19. Sinha, B. B. 1982 Society in Tribal India, Delhi, B.R. Publishing Corporation.
20. Sodhi, J. S. 1990 Poverty Alleviation of Rural Development, New Delhi:
Criterion Publications.

55
PAPER CODE: SWHCP-3.4
TITLE OF THE PAPER: PROJECT FORMULATION AND MANAGEMENT

Objectives :
1. Acquire a theoretical frame of project preparation and its various stages in
implementation.
2. To enable the students to understand the PRA techniques in formulating a project
proposal and to impart skills in participatory project planning.
3. Develop a scientific research temperament in exploring the current trend emerging in
the project preparation and implementation.
Unit-I : Project Formulation and Management and Participatory Study Analysis
 Meaning, Concepts of Project Planning, Project Formulation and Project Management.
 Importance of the Project Planning, Formulation and Management for social workers.
 Participatory study and assessment of the situation.
 Use of PRA techniques: Resource Mapping, Wealth Ranking, Transects, Informal
Interviews, observation, problem identification, cause/effect analysis and problem
statement.
Unit-III : Objective setting, Operational Plan and cost benefit Analysis
 Specification of general and measurable objectives.
 Selecting and analyzing alternatives for achieving objectives, choice of alternatives
 Detailed operational plan: Activities/ task / time duration; programming; GANTT chart.
 Preparation of budget: costing and financial.
Unit-III : Logical framework, Resource Mobilization and Finance Management
 A summary of the purpose, objectives, and the Project Proposed, Indicators, means of
verification, assumption and indicators.
 Drafting project proposal for fund raising, techniques of fund raising, Techniques of
fund raising, accounting procedures, cost supervision efficiency.
 Personnel Management: Selection, Training of Project personnel, Coordination,
reporting, Management of Information System (MIS)
Unit-IV: Project Monitoring and Evaluation
 Monitoring: Meaning, Concept of monitoring, monitoring plan. Monitoring process and
result, Process documentation.
 Evaluation: Meaning, Concept, methods of evaluation PERT and CPM, Time frame
evaluation, Internal and External Evaluation.
 Need and Significance of Project Monitoring and Evaluation for social workers

SUGGESTED LITERATURE:
1. Bhavesh M Patel, 2000 Project Management, Vikas Publishing House Pvt. Ltd.,
New Delhi.
2. Haltlas R.G.G, Practical Project Management, Pearson Education, In
Sandra C. Mckee, 2003 (Singapore) Pvt. Ltd.
3. Joy. P.K., 1994 Total project Management, Macmillan India Limited.
4. Nagarajan K, 2001 Project Management, New age international(P)Ltd. NewDelhi
5. Narayan. B, 1999 Project Management, A.P.H Publishing corporation, NewDelhi.
6. Prasanna Chandra, 2002 Projects: Planning, Analysis, Financing, Implementation and
Review, Tata MC Graw Hill publishing Co. Ltd, New Delhi.
7. Shaghil M, Mushtaque M.1993 Project Formulation concept & Approaches, Print Well, Jaipur.
8. Vasant Desai, 1997 Project Management, Himalaya publishing house, Mumbai.
56
PAPER CODE: SWHCP – 4.4
TITLE OF THE PAPER: SOCIAL CHANGE AND SUSTAINABLE DEVELOPMENT

Objectives :
1) Understand social system and structures of development in India and Karnataka.
2) Develop skills to analyses social reality in order to identify the systematic factors
leading to development and underdevelopment.
3) Develop skills to promote social, economic and political justice.

Unit-I : Introduction to Social Change

 Concept, Definitions, Scope, Objective, need and importance of Social change
 Changes in Social system-Family, Customs, Tradition, Culture, Informal social control
 Impact of post globalization - Capitalism, Communalism, Socialism, Privatisation,
Liberalization and Multiculturalism.

Unit-II : Introduction to Social Development

 Concept, Definitions, Scope, Objective, need and importance of social development
 Millennium Development Goals (MDG’s)
 Development V/s. Social Development – Transportation, Land Development and
Degradation
 Social Development Indicators – Poverty, Inequality, Education, Life expectancy,
Employment and unemployment, Health expenditure

Unit-III : Introduction to Sustainable development

 Concept, Definitions, Scope, Objective, need and importance of Sustainable
development
 Measures and Approaches to sustainable development
 People Centred Development – People’s Participation in sustainable development
 Sustainable Development Goals (SDG’s)
 Role of Government, NGO’s, Civil Society and Development agencies in sustainable
development.

Unit-IV : Development V/s Current Trends and impacts

 Migration – Concept, Meaning, Origin, Nature and its’ Impact
 Terrorism – Concept, Meaning, Origin, Nature and its’ Impact
 Refugees – Concept, Meaning, Origin, Nature and its’ Impact
 Insurgency – Concept, Meaning, Origin, Nature and its’ Impact
 Riots - Concept, Meaning, Origin, Nature and its’ Impact
 Rehabilitation – Role of UN agencies in combating and protecting human rights.
 Role of Social Workers
57
SUGGESTED LITERATURE:
1. Joshi B. K (ed), 1984 Alternative Development Strategies and the Indian Experience,
Himalayan Publishing House, Bombay.
2. Larian Jorge, 1989 Theories of Development, Black Well, Cambridge.
3. Lourdu Swamy Stan, 1985 Peoples liberation; characteristics parties Movement and
peoples struggle in India, Indian Social Institute, New Delhi.
4. Mehta S.R., 1984 Rural Development Policies and Programs, Sage Publications
Pvt. Ltd, New Delhi.
5. Mishra and Sharma K, 1983 Problems and Prospects of Rural Development in India, Sage
Publications Pvt. Ltd, New Delhi.
6. Mahar U.R & Lal S.K, 1992 Rural Social Transformation, Rawat Publication, Jaipur.
7. Thurson E, 1975 Castes and Tribes in South India, Cosmo Publications,
NewDelhi
8. Bramhananda et.al., 1987 Dimensions of Rural Development in India, Himalaya
Publishing House, Bombay
9. Brara J.S., 1983 The political Economy of Rural Development: Strategies for
Poverty Alleviation, Allied Publishers Limited, New Delhi.
10. Choudary Pal D., 1978 New Partnership in Rural Development, M.N. Publishers,
NewDelhi.
11. Dak J.M. 1982 Social Inequalities and Rural Development, National Publishing
House, New Delhi.
12. Gore M.S. Social Development
13. Marulasiddiah H. M. Community, Area and Regional Development in India.
14. Marulasiddiah H. M. UÁæªÉÆãÀßw (1990, 2005)
15. ªÀÄgÀļÀ¹zÀÝAiÀÄå ºÉZï. JA. 1997 ¸ÀªÀÄÄzÁAiÀÄ ¸ÀAWÀl£É, C¨sÀÄåzÀAiÀÄ ¥ÀæPÁ±À£À, ¨ÉAUÀ¼ÀÆgÀÄ, PÀ£ÁðlPÀ.
16. ªÀÄgÀļÀ ¹zÀÝAiÀÄå ºÉZï.JA. 2008 ¸ÀªÀiÁdPÁAiÀÄð ¸ÀªÀÄUÀæ ¸ÀA¥ÀÄl 1: Cj«£À D¼À, ¸ÀvÀå²æà ¦æAlgïì ¥ÉæöÊ. °.
¨ÉAUÀ¼ÀÆgÀÄ, PÀ£ÁðlPÀ, ¨sÁgÀvÀ.
17. ªÀÄgÀļÀ ¹zÀÝAiÀÄå ºÉZï.JA. 2008 ¸ÀªÀiÁdPÁAiÀÄð ¸ÀªÀÄUÀæ ¸ÀA¥ÀÄl 2: C£ÀĵÁ×£ÀzÀ ºÀgÀªÀÅ, ¸ÀvÀå²æà ¦æAlgïì
¥ÉæöÊ. °. ¨ÉAUÀ¼ÀÆgÀÄ, PÀ£ÁðlPÀ, ¨sÁgÀvÀ.

58
PAPER CODE: SWHCP – 4.5
TITLE OF THE PAPER: Project Work: Dissertation / Case Study

1. Introduction:
1. Research skills are very important for the practice of professional social work.
This work has to be done on the basis of empirical study.
2. An option is given to students to do the same from Qualitative perspective. Hence
they can opt to do CASE STUDY instead of DISSERTATION.
3. The option to do Dissertation or case study must be exercised by a student in the
beginning of III semester in writing. Under no circumstance this option can be
changed once exercised.
4. Only qualified social work teachers are to guide students.
5. Though Dissertation is scheduled in the IV semester the work process shall begin
from the III semester itself. The students has to do data collection during the
vacation period between III and IV semester.

2. Objectives:
a) Develop ability to conceptualize, formulate and conduct simple research projects.
b) Learn to make informal assessment and judicious use of research studies and
findings on a particular subject area.
c) Develop skills for use of library and documentation services for research
d) Develop attitudes favourable to the judicious integration of practice, Research and
Theory.
e) Develop ability for logical reasoning and critical analysis.

3 A. DISSERTATON:
3.1 Each student is placed under the guidance of a faculty member for dissertation work.
The student is required to selected area of the subject of his/her interest. Subsequently,
the student is guided to prepare Questionnaire/interview schedule/any other tool for
systematic collection data from a group of subjects.
1. The vacation period after III Semester Examination may be utilized for data
collection in the field. After data collection analysis is done. ONE type
written/copy is to be submitted to the University for valuation before the
commencement of Theory Examination of IV Sem. i.e. Last week of the IV Sem.
2. The core content of the report may not be more than 100 typed pages and it should
cover in general the following chapters.
3. General Content Outline of the Dissertation.
i. Introduction
ii. Review of Literature
iii. Research Methodology
iv. Analysis and Discussion
v. Conclusion and Suggestions
vi. Bibliography and Appendices
3 B. CASE STUDY : In lieu of Dissertation, the students can opt for ‘case study’.
The case study should comprise of minimum of 10 cases. The student is required o take
a single subject matter for case study example: Adoption, Child Labour, Families of
HIV infected cases, Self Held Groups etc., The methodology may vary for each subject
matter.
59
 The following aspects are to be covered in the case study.
a) Intake
b) Social Investigation
c) Social Diagnosis
d) Social Interventions
e) Follow-up
f|) Evaluation
g) Termination

GENERAL CONTENT OUTLIKE OF THE CASE STUDY:

1. Introduction to the Chosen topic
2. Literature review of the subject matter
3. General Methodology adopted to do case study
4. CASE STUDIES
5. General conclusion
6. Reference/Bibliography
While writing the case, the student is expected o give details about the Principles, technique
and sills of social work adopted including the therapeutic aspects. The case studies need not
be confined to the study of an individual or family. A case study of a rural/tribal community
may also be taken.
Need-assessment, priorities, mobilizing resources, people’s participations and impact.
The type written matter may not be more than 100 pages.

4. SUBM ISSION : ONE type written copy is to be submitted to the University for the
valuation before the commencement of Theory Examination for IV Semester i.e. Last
week of the IV Semester. If a student fails to submit within the time prescribed, he/she
will be treated as “In complete” in that semester.

Paper Code : SWFWP – 4.6 Social Work Field Practicum-VI : Concurrent Field Work

Paper Code : SWFWP – 4.7 Social Work Field Practicum – VII : Block Placement

*****

60
 BANGALORE UNIVERSITY

Master of Commerce
M.Com (Degree) Regular
(CBCS – Semester Scheme)
New Syllabus: 2020-21
(Revised Syllabus as on BOS held on 11th December 2020)
Chairperson – BOS
Prof. R. Sarvamangala

DEPARTMENT OF COMMERCE
JNANABHARATHI CAMPUS,
BENGALURU - 560056

1
REGULATIONS PERTAINING TO MASTER OF COMMERCE (M.Com.) COURSE UNDER
CBCS SYSTEM FROM 2020-21 ONWARDS

1. Objective:

The broad objective of the Master of Commerce course is to impart to the Students,
professional education and training in various aspects of business and its environment and
provide them with opportunities to develop managerial and analytical skills in order to meet
the challenges of business at the national and global level. The platform will also enrich the
students to cope up with recent changes in business world.

2. Eligibility for Admission:

A candidate who has passed the B.Com./B.B.A./BMS Degree examination of this

University or of any other University recognized as equivalent thereto and has secured not less
than 50% of the marks in the aggregate in all the Commerce subjects of Business Education in
all the years shall be eligible for admission to the course. In case of SC/ST/CAT-1 students and
PWD Students, there will be relaxation of 5% in the minimum required percentage of marks.

3. Duration of the Course:

The course of study for M.Com., degree shall extend over a period of two years divided
into 4 (four) semesters. Each Semester will be of 16 weeks or more duration with a minimum
of 90 actual working days.

4. Scheme of Instruction:

1. In each semester there will be six to seven papers (including practicals)

2. There will be 24 to 27 contact hours per week. This includes practicals.

5. Attendance:

Each course (theory/practical) shall be treated as an independent unit for the purpose of
attendance. A student shall attend a minimum of 75% of the total instruction hours in a course
(theory/practical) including tutorials and seminars in each semester. There shall be no
provision for condonation of shortage of attendance and a student who fails to secure 75%
attendance in a course, shall be required to repeat that semester.

6. Medium of Instruction:

The medium of instruction shall be English. However, a candidate will be permitted to

write the examination either in English or in Kannada.

7. Registering for the Examination:

A candidate shall register for all the papers of a semester when he appears for the
examination of that semester for the first time.

2
8. Scheme of Examination:

8.1 There shall be a University examination at the end of each semester. The maximum marks
for the university examination in each paper shall be 100 as shown below:

Internal Total
Particulars Course Duration Theory
Assessment Marks
Examination
Subject
2 years,
without M.Com 30 70 100
(4 Semesters)
Practicals

8.2 For subjects having practical examination (Advanced Research Methodology) theory
examination will remain for 70 Marks, but in the place of Internal Assessment, Practical
examination will be conducted, the marks allotment is as follows:
 End Semester Practical Examination 10 Marks
 Record 10 Marks
 Viva-Voce Examination 05 Marks
 Attendance 05 Marks
Total Marks 30 Marks
8.3 Each semester will normally have six (Hardcore) and one (soft core) paper and each shall
be for 100 marks.

8.4 (i) The composition of theory and internal assessment marks for each paper will be 70 and
30 respectively.
ii. Duration of examination per theory paper of 70 marks shall be for 3 hours, for practicals
it will be 11/2 (one and half) hours for each batch.

iii. Practical records will be evaluated as part of the practical examination.

iv. In case of practical examinations, students will be assessed on the basis of knowledge of
processes, skills operations involved, results/calculations and reporting.

v. Practical examination will be conducted by the Board of Examiners with Pre-Approved

Panel of Examiners.

8.5 Every theory paper shall ordinarily consist of two/three sections, developed to test
conceptual skills, understanding skills, comprehension skills, articulation, and application
skills in the question paper's composition in examinations.

8.6 (i) In case of theory papers the various components of internal assessment will be as
follows:
a) Assignment – 5 Marks
b) Attendance – 5 marks (75% => 80% - 1 Mark, 80% > 85% - 2 Marks, 85% >
90% - 3 Marks, 90% to 95% - 4 Marks, 95% => 5 Marks)
c) Internal Test – 20 Marks
(The test shall be for 11/2 - hour duration carrying 40 marks. The marks scored by the candidate
shall be later reduced to 20 marks).

3
 (ii) The Departmental Council / College / Centre shall notify in the first week of each
semester, scheme of internal assessment, containing the details of tests, assignments,
and seminars.

(iii) Co-ordination Committee: In order to monitor IA tests there shall be Co-ordination

Committee consisting of the following:
1. Chairman BOS: Chairman
2. Two Senior Faculty Members
3. Two members from affiliated colleges as recommended by the BOS
4. For Advanced Research Methodology Subject, A Viva-Voce and Practical Exam
for 30 marks will be conducted by the Board of Examiners.

(iv) At least one week prior to the last working day, I.A. marks secured by the candidates
shall be displayed on the notice board.

(v) The Departmental Council / College / Centre may decide to give test/seminar to
candidates who absent themselves for the above, only if the Council is convinced that
the absence of the candidate is on valid grounds. However, the Council will allow the
candidate to avail of this provision within the duration of that semester.

(vi) The statement of internal assessment shall be sent to the Registrar (Evaluation) one
week prior to the commencement of that particular semester examination.

8.5 Question Paper Pattern:

Section – A:
Answer any Seven Questions out of Ten. Each Question Carries Two Marks (7x2=14)

Section – B:
Answer any Four Questions out of Six. Each Question Carries Five Marks (4x5=20)

Section – C:
Answer any Two Questions out of Four. Each Question Carries Twelve Marks (2x12=24)

Section – D: (Compulsory Skill-based Question on Subject / Paper)

Skill-based Question (1x12=12)

8.6.a MOOC Course & Certification Programme:

A. The student has to undergo a certification course in any MOOC platform such as
SWAYAM, NPTEL, AICTE, CEC of 8 Weeks / 12 Weeks / 16 Weeks Programme at the
beginning of the 1st semester, submit the certificate at the end of 2nd Semester examinations,
which is compulsory.
B. Certification Programme: The student must undergo a Skill-based Training
Certification Course from FKCCI / MSME / SME / KSSIC / KASSIA / BCIC and submit the
certificate within 3rd Semester examinations to the Head of the department of PG Studies. The
allotment of the skill-based training program is at the beginning of the 3rd semester, and proper
time allocation in the college timetable.

4
8.6.b Industrial Visit
Note: During 3rd Semester Compulsorily Students should undergo Industrial Visit to enhance the
Practical Knowledge and Industrial Visit Report should be prepared and Submitted to the College.

8.6.c Dissertation:
Each student will choose business research project/live business problem in a business
organization, Institution or Industry, and prepare a dissertation report. He/she will formulate it as a
research/consultancy problem, work under the guidance of a faculty member on it during IV
semester and submit a report. The report will be evaluated for 70 marks. Project Dissertation
guidance for a faculty member will involve a workload of 4 hours per week in a semester.
Dissertation guidance of 8 students by a faculty member will be equivalent to the teaching of one
paper per semester. Viva-voce examination will be conducted for 30 marks by BOE.

The Research Supervisor should have a Ph.D. degree / a minimum of 10 Years of Research
Experience with atleast 10 Publications in UGC Recognized Journals.

9. Board of Examiners and Valuation of Answer Scripts:

9.1 There shall be a Board of Examiners for scrutinizing and approving the question papers and
scheme of valuation.

9.2 About 50% of the examiners appointed for setting of question papers and valuation work
in each semester shall be external.

9.3 Each written paper shall be valued by one internal examiner and one external examiner.

9.4 If the difference in marks between two valuation is more than 15%, the Chairman, BOE
shall arrange for third valuation by examiners from the approved panel of examiners.

9.5 In case of two valuations, the average of the two valuations and if there are three
valuations, the average of the nearest two valuations shall be taken for declaring results.
The candidates not satisfied with the results may apply for photocopies of the answer
scripts and / or challenge valuation (If University Regulations Permits).

10. Classification of Successful candidates:

Minimum for a pass in each paper shall be 40% in Semester paper and 50% in aggregate of
all the papers in that semester.
The results of successful candidates at the end of each semester shall be declared on the
basis of Percentage of Aggregate Marks and in terms of Grade Point Average (GPA) and alpha –
sign grade. The results at the end of the fourth semester shall also be classified on the basis of
Percentage of Aggregate Marks and on the basis of the Cumulative Grade Point Average (CGPA)
obtained in all the four semesters and the corresponding overall alpha – sign grade. An eight-point
grading system, alpha – sign grade as described below shall be adopted.
First Class with Distinction 70% and above (A+, A++ or O)
First Class 60% and above but less than 70% (A)
High Second Class 55% and above but less than 60% (B+)
Second Class 50% and above but less than 55% (B)
Pass Class 40% and above but less than 50% (C)
5
 Eight Point Alpha – Sign Grading Scale:
Grade Point Average <4 4-<5 5-<5.5 5.5-<6 6-<7 7-<8 8-<9 9-10
Alpha-Sign Grade: D C B B+ A A+ A++ O
The Grade Point Average (GPA) in a Semester and the Cumulative Grade Point Average
(CGPA) at the end of fourth semester shall be computed as follows:
Computation of Grade Point Average (GPA):
The grade points (GP) in a course shall be assigned based on the basis of actual marks scored
in that course as per the table below. They shall be generally percentages divided by 10. The Grade
Point Weights (GPW) shall then be calculated as the product of the grade points earned in the
course and the credits for the course. The total GPW for a semester is obtained by adding the GPW
of all the courses of the semester.
ILLUSTRATION 1 (26 Credits)
Papers P1 P2 P3 P4 P5 P6 P7 Total
Max. marks 100 100 100 100 100 100 100 700
% Marks Obtained 77 73 58 76 64 66 82 496
Grade Points Earned (G.P.) 7.7 7.3 5.8 7.6 6.4 6.6 8.2 -
Credits for the Course (C) 4 4 4 4 4 4 2 26
Total GPW = GP x C 30.8 29.2 23.2 30.4 25.6 26.4 16.4 182
Semester Aggregate Marks : 496 / 700 = 70.86%
Classification of Result : First Class with Distinction
The GPA shall then be computed by dividing the total GPW of all the courses of study by the total
credits for the semester, GPA = Total GPW / Total Credits = 182 / 26 = 7.0

Semester Alpha Sign Grade: A+

ILLUSTRATION 2 (24 Credits)
Papers P1 P2 P3 P4 P5 P6 Total
Max. marks 100 100 100 100 100 100 600
% Marks Obtained 67 73 78 76 84 88 466
Grade Points Earned (G.P.) 6.7 7.3 7.8 7.6 8.4 8.8 -
Credits for the Paper 4 4 4 4 4 4 24
Total GPW = GP x C 26.8 29.2 31.2 30.4 33.6 35.2 186.4
Semester Aggregate Marks: 466 / 600 = 77.67%
Classification of Result: First Class with Distinction
GPA = Total GPW / Total Credits = 186.4 / 24 = 7.77

Semester Alpha Sign Grade: A++

6
11. Calculation of Cumulative Grade Point Average (CGPA):
The Cumulative Grade Point Average (CGPA) at the end of the fourth semester shall be calculated
as the weighted average of the semester GPW. The CGPA is obtained by dividing the total of
GPW of all the four semesters by the total credits for the programme.
ILLUSTRATION I
Semester I II III IV Total
Total Marks per Semester 700 700 600 600 2600
Total Marks Secured 496 560 466 510 2032
Semester Alpha Sign Grade A+ A++ A+ A++ -
Semester GPA 7.0 8.0 7.77 8.5 -
Semester Credits 26 26 24 24 100
Semester GPW 182 208 186.5 204 822.9
Aggregate Percentage of Marks = 2032 / 2600 = 78.15 %
Classification of Result: First Class with Distinction
Cumulative Grade Point Average (CGPA)
= Total of Semester GPW / Total Credits for the programme = 780.5 /100 = 7.805
Programme Alpha Sign Grade: A++
These are the sample illustrations of computing semester grade point averages and cumulative
grade point average and the alpha – sign grades assigned.

12. MINIMUM FOR A PASS:

12.1 A candidate shall be declared to have passed the PG program if he/she secures at least a CGPA
of 4.0 (Course Alpha-Sign Grade C) in the aggregate of both internal assessment and semester
end examination marks put together in each unit such as Theory Papers / Practical’s / Project
Work / Dissertation / Viva-Voce.
12.2 The candidates who pass all the semester examinations in the first attempts are eligible for
ranks provided they secure at least CGPA of 6.0 (or Alpha-Sign Grade A).

12.3 The results of the candidates who have passed the fourth semester examination but not passed
the lower semester examinations shall be declared as NCL (Not Completed Lower semester
examinations). Such candidates shall be eligible for the degree only after completion of all the
lower semester examinations.
12.4 A candidate who passes the semester examinations in parts is eligible for only Class / CGPA
and Alpha-Sign Grade but not for ranking.

12.5 There shall be no minimum in respect of internal assessment.

However minimum pass in each paper shall be 40% in semester end exam (25 Marks out of 70
Marks) and 50% aggregate of all papers in that semester including practical paper.

12.6 A Candidate who fails in any of the unit / dissertation / viva-voce shall reappear in that unit /
dissertation / viva-voce and pass the examination subsequently.

13. CARRY OVER PROVISION: Candidates who fail in a lower semester examination may go to
the higher semesters and take the examinations.

7
14. REJECTION OF RESULTS:
i. A candidate who fails in one or more papers of a semester may be permitted to reject the result
of the whole examination of that semester. Rejection of result paper wise shall not be
permitted. A candidate who rejects the results shall appear for the examination of that
semester in the subsequent examination.

ii. Rejection shall be exercised only once in each semester and the rejection once exercised shall
not be revoked.

iii. Application for rejection along with payment of the prescribed fee shall be submitted to the
Registrar (Evaluation) through the department/college together with the original statement of
marks within 30 days from the date of publication of the result.

iv. A candidate who rejects the result is eligible for only class and not for ranking.

15. IMPROVEMENT OF RESULTS:

i) A candidate who has passed in all the papers of a semester may be permitted to improve the
result by reappearing for the whole examination of that semester.

ii) The reappearance could be permitted twice during double the period without restricting it to
the subsequent examination only. The regulation governing maximum period for completing
various degree/ diploma programme notified by the University from time to time shall be
applicable for improvement of results also.

iii) The student could be permitted to apply for the improvement examination 45 days in advance
of the pertinent semester examination whenever held.

iv) If the candidate passes in all the subjects in reappearance, higher of the two aggregate marks
secured by the candidate shall be awarded for that semester. In case the candidate fails in the
reappearance, candidate shall retain the first appearance result.

v) A candidate who has appeared for improvement is eligible for class only and not for ranking.
Internal assessment marks shall be shown separately in the marks card. A candidate who has
rejected the result or who, having failed, takes the examination again or who has appeared for
improvement shall retain the internal assessment marks already obtained.

A candidate who fails in any of the semester examinations may be permitted to take the
examinations again at a subsequent appearance as per the syllabus and scheme of examination
in vogue at the time the candidate took the examination for the first time. This facility shall be
limited to the following two years.

16. POWER TO REMOVE DIFFICULTIES

i) If any difficulty arises in giving effect to the provisions of these regulations, the Vice-
Chancellor may by order make such provisions not inconsistent with the Act, Statutes,
Ordinances or other Regulations, as appears to be necessary or expedient to remove the
difficulty.

8
 ii) Every order made under this rule shall be subject to ratification by the Appropriate University
Authorities.

17. UPDATION OF SYLLABUS - The BOS has to revise the syllabus from time to time based on
current trends and updations where ever it is necessary. The suggestions of faculties of commerce,
considered for revision and updation of the syllabus with prior approval of BOS- PG Commerce,
Faculty of Commerce and the Academic Council of the University.

9
 APPENDIX “A”
M.Com (MASTER OF COMMERCE) - COURSE MATRIX

I SEMESTER M.Com. (MASTER OF COMMERCE)

Duration Marks
Paper Instruction
Subjects of Exam Credits
Code Hrs/Week IA Exam Total
(Hrs)
1.1 Monetary System 4 3 30 70 100 4
1.2 International Business Environment 4 3 30 70 100 4
Principles and Practices of Business
1.3 4 3 30 70 100 4
Decisions
1.4 Information Technology for Business 4 3 30 70 100 4
1.5 Managerial Finance 4 3 30 70 100 4
1.6 Global Talent Management 4 3 30 70 100 4
SOFT CORE
1.7 3 3 30 70 100 2
Corporate Communication Skills
I SEMESTER TOTAL OF CREDITS 26

Note: The student has to undergo a certification course in any MOOC platform such as SWAYAM,
NPTEL, AICTE, CEC of 8 Weeks / 12 Weeks / 16 Weeks Programme at the beginning of the 1st
semester submit the certificate at the end of 2nd Semester examinations, which is compulsory.

II SEMESTER M.Com. (MASTER OF COMMERCE)

Duration Marks
Paper Instruction
Subjects of Exam Credits
Code Hrs/Week IA Exam Total
(Hrs)
2.1 Modern Indian Banking 4 3 30 70 100 4
2.2 Risk Management & Derivatives 4 3 30 70 100 4
30
2.3 Advanced Research Methodology 4 3 70 100 4
(P*)
2.4 Digital Marketing 4 3 30 70 100 4
2.5 Emerging Trends in Entrepreneurship 4 3 30 70 100 4
2.6 Indian Ethos and Leadership 4 3 30 70 100 4
SOFT CORE
2.7 3 3 30 70 100 2
Artificial and Business Intelligence

II SEMESTER TOTAL OF CREDITS 26

Note: Certification Programme: The student must undergo a Skill-based Training Certification Course
from FKCCI / MSME / SME / KSSIC / KASSIA / BCIC and submit the certificate within 3rd
Semester examinations to the Head of the department of PG Studies. The allotment of the skill-based
training program is at the beginning of the 3rd semester, and proper time allocation in the college
timetable.
*Practical Examination will be conducted by the Board of Examiners.

10
 III SEMESTER M.Com. (MASTER OF COMMERCE)

GROUP– I: ACCOUNTING & TAXATION

Duration Marks
Paper Instruction
Subjects of Exam Credits
Code Hrs/Week IA Exam Total
(Hrs)
3.1 Intellectual Property Rights 4 3 30 70 100 4
Logistics and Supply Chain
3.2 4 3 30 70 100 4
Management
3.3 Corporate Reporting Practices-I 4 3 30 70 100 4
3.4 Strategic Cost Management – I 4 3 30 70 100 4
3.5 Corporate Tax Planning 4 3 30 70 100 4
3.6 Open Elective 4 3 30 70 100 4

III SEMESTER TOTAL OF CREDITS 24

Note: During 3rd Semester Compulsorily Students should undergo Industrial Visit to
enhance the Practical Knowledge and Industrial Visit Report should be prepared and Submitted
to the College.

III SEMESTER M.Com. (MASTER OF COMMERCE)

GROUP– I: FINANCE & BANKING

Duration Marks
Paper Instruction
Subjects of Exam Credits
Code Hrs/Week IA Exam Total
(Hrs)
3.1 Intellectual Property Rights 4 3 30 70 100 4
Logistics and Supply Chain
3.2 4 3 30 70 100 4
Management
3.3 Financial Markets & Services 4 3 30 70 100 4
3.4 Financial Planning 4 3 30 70 100 4
3.5 Innovation in Banking & Technology 4 3 30 70 100 4
3.6 Open Elective 4 3 30 70 100 4

III SEMESTER TOTAL OF CREDITS 24

Note: During 3rd Semester Compulsorily Students should undergo Industrial Visit to
enhance the Practical Knowledge and Industrial Visit Report should be prepared and Submitted
to the College.

11
 IV SEMESTER M.Com. (MASTER OF COMMERCE)

GROUP– II: ACCOUNTING & TAXATION

Duration Marks
Paper Instruction
Subjects of Exam Credits
Code Hrs/Week IA Exam Total
(Hrs)
4.1 Business Analytics 4 3 30 70 100 4
4.2 Forensic Accounting & Auditing 4 3 30 70 100 4
4.3 Corporate Reporting Practices-II 4 3 30 70 100 4
4.4 Strategic Cost Management - II 4 3 30 70 100 4
4.5 Customs Duty and GST 4 3 30 70 100 4
Viva -
4.6 Dissertation / Project 4 -- Voce 70 100 4
30

IV SEMESTER TOTAL OF CREDITS 24

IV SEMESTER M.Com. (MASTER OF COMMERCE)

GROUP– II: FINANCE & BANKING

Duration Marks
Paper Instruction
Subjects of Exam Credits
Code Hrs/Week IA Exam Total
(Hrs)
4.1 Business Analytics 4 3 30 70 100 4
4.2 Forensic Accounting & Auditing 4 3 30 70 100 4
4.3 Forex Management 4 3 30 70 100 4
Security Analysis & Portfolio
4.4 4 3 30 70 100 4
Management
Strategies for Banking Risk and
4.5 4 3 30 70 100 4
Marketing Management
Viva -
4.6 Dissertation / Project 4 -- Voce 70 100 4
30

IV SEMESTER TOTAL OF CREDITS 24

Total Credits – M.Com. Programme

1st Semester M.Com. : 26 Credits

2nd Semester M.Com. : 26 Credits
3rd Semester M.Com. : 24 Credits
4th Semester M.Com. : 24 Credits
Total Credits : 100 Credits
12
 Name of the Program: Master of Commerce
Name of the Course: 1.1 MONETARY SYSTEM
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the Students will be able to
understand the Principles & Systems of Note Issue present in India and other countries. The
contents will expose students to the depth of the Domestic and International Monetary system
and practices in general.
Syllabus:
Module 1: Money: Introduction & Invention of Money, Meaning, Definition, Evolution: Stages
(Barter System to Bitcoin), Characteristics, Functions, Approaches, Types of Money, Role of
Money, Importance of Money, Evils of Money, Money and Near Money, Time Value of Money,
Circular Flow of Money – Sectors. Theories of Value of Money - Quantity Theory of Money:
Fisher's Transaction Approach & Cambridge Cash Balance Theory, Income Theory of Money,
Liquidity Theory of Money, Friedman's Restatement of the Quantity Theory of Money,
Keynesian Theory of Money, Modern Monetary Theory.
Module 2: Monetary Standards: Meaning & Definition, History, Gresham’s Law, Types of
Monetary Standards: Monometalism, Bimetallism, Paper Currency and Virtual Currency:
Features, Types, Reforms, Pros & Cons. Gold Standard: Meaning, Types, Features, Functions,
Pros & Cons, Domestic and International Gold Standards, Working of Gold Standard:
Conditions, Qualities of Good Monetary System. Introduction to Paper Currency Standard:
Meaning & Definition, Principles of Note Issue, Right of Note Issue, Method of Note Issue,
Essentials of Sound Currency System. Introduction to SDR or Paper Gold: Meaning &
Definition, Features, Role of SDR, Working of SDR, Basket of Currencies, IMF Quota - SDR, SDR
allocations & Interest Rate.
Module 3: International Monetary System: Meaning & Definition, History, Evolution -
Bimetallism before 1875, Classical Gold Standard 1876 – 1913, Interwar Period 1914 – 1944,
Bretton Woods System 1945 – 1973 (IMF & World Bank), Flexible Exchange Rate Regime (1972 to
Present), Smithsonian Agreement, Triffin's Paradox, Nixon Shock; Characteristics & Importance.
Introduction to Flexible Exchange Rate Regime: Meaning & Definition, Characteristics,
Functions, Pros & Cons of Fixed & Flexible Exchange Rate Regime, Fixed v/s Flexible Exchange
Rate Regime, Current Exchange Rate Regime and Exchange Rate Management in India.
Module 4: International Financial System: Meaning & Definition, International Financial
System v/s International Monetary System, Evolution, Components of International Financial
System. Introduction to International Financial Markets: Meaning & Definition, Participants,
Elements, Forex Market, Euro Currency Market, Euro Bond Market, Depository Receipts -
ADRs, GDRs & IDRs; Bond Market - Masala Bonds, Green Masala Bonds, Samurai Bond, Yankee
Bond, Panda Bonds and others.
Module 5: Balance of Payment & Balance of Trade (BOP & BOT): Introduction to BOP &
BOT: Meaning & Definition, Features, Components, Structure of BOP, BOP v/s BOT,
Equilibrium & Disequilibrium in BOP, Types and Causes of Disequilibrium in BOP, Methods to
Correct Disequilibrium in BOP, Devaluation and Depreciation of Currency – Recent Trends.
Capital Account & Current Account: Meaning, Structure, Convertibility, Capital Account v/s
Current Account.
Suggested Books/Articles/Links for References:
1. K. N. Verma, Monetary System, Vishal Publishing Company
2. P. Agarwal, International Financial Management, HPH
3. V.K. Bhatta, International Financial Management Anmol publication Pvt. Ltd. New Delhi.
4. K.K. Dewet, Modern Economic Theory, Shyam Lal chaintable Trust, Ramnagar, New
Delhi.
5. Apte P.G: International Financial Management, TMH

13
 6. Lavi Maurice: International Finance, Mc Graw Hill
7. Dr. P. C. Jain & Dr. S. S. Verma, Money and Financial System, Sahitya Bhavan
Publications
8. L. Randall Wray, Modern Money Theory: A Primer on Macroeconomics for Sovereign
Monetary Systems, Palgrave Macmillan.
9. M C Vaish, Monetary Theory, Vikas Publishing
10. Dr. S K Singh & Dr. Madhulika Singh, Applied Money and Banking, Sahitya Bhavan
Publications.
11. Robert E. Wright, NYU, Money and Banking , Saylor Foundation.

Note: Latest edition of text books may be used.

14
 Name of the Program: Master of Commerce
Name of the Course: 1.2 INTERNATIONAL BUSINESS ENVIRONMENT
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the Students will be able to learn
nature, scope and structure of Global Business Environment, and understand the influence of
various environmental factors on global business operations.
Syllabus:
Module 1: International Business & Environment: Importance, nature and scope of
International business; Modes of entry into International Business; globalization process and
managerial implications; multinational corporations and their involvement in global
Business: Issues in foreign investments, technology transfer, pricing and regulations.
Introduction to Economic environment – political and regulatory environment –
demographic environment – social, cultural and technological environment.
Module 2: International Economic Environment: Regional integration and trade blocks –
Types of integration – theory of customs union, European union – regional groupings –
integration of developing countries – ASEAN ,SAARC, SAPTA, global commodity
agreements – quota agreements – Cartels – Bi-lateral & Multi-lateral contracts– Economic
institutions – International Monetary Funds (IMF) – World Bank, Asian Development Bank,
UNCTAD, UNIDO, International Trade Centre, WTO, GATS, TRIM, TRIPS.
Module 3: International Trade and Investment Environment: Government Influence on
Trade: Trade in merchandise – Trade in services – Global sourcing – degree of dependence –
balance of payments – trade and BOP of India. Cultural contacts of global management –
Understanding the role of culture – communicating across cultures – cross cultural
negotiations and decision making. Types and significance of foreign investments – factors
affecting global investment – growth and dispersion of FDI – cross border mergers and
acquisitions – foreign investment in India – The New Policy – EURO/ADR issues – M & A –
Indian companies going global.
Module 4: Multi National Corporation: Definition and Meaning – Importance and
dominance of MNCs – Code of conduct – MNCs in India Transnational Companies and
Global Companies–Their nature, Transfer of Technology – global competitiveness –
indicators of competitiveness -competitive advantage of nations – Technology and Global
competitiveness. global Operations – Global supply chain management – global
manufacturing strategies – factors affecting global HRM and staffing policy – global
negotiations – global asset protection –Protection of IPRs.
Module 5: Social Responsibilities and Ethics: Social Responsibilities and Ethics, MNE Social
Responsibilities – philanthropic Responsibility, Ethical Responsibility, Legal Responsibility,
Economic Responsibility, Foreign Corrupt Practices Act, Cases.

Suggested Books/Articles/Links for References:

1. P Subba Rao, International Business, Himalaya Publications
2. O P Agarwal, International Business, Himalaya Publications
3. Aswathappa. K., International Business, Tata McGraw Hill
4. Darrell Mahoriy, etal, International Business, Longman.
5. Charles W.L. Hill, International Business, McGraw – Hill.
6. John D. Daniels, etal, International Business, Pearson Education.
7. Don Ball and Wendell McCulloch, International Business, McGraw – Hill.
8. A.V. Vedipurishwar, The Global CEO, Vision Books.
9. Dr. Ansarul Haque, Dr. S. Porkodi, International Business Environment, Global
Academic Publishers & Distributors, 2nd Edition, 2015
10. J. Stewart BlackAnant K. Sundaram, The International Business Environment 1st

15
 Edition, Pearson, 2015
11. Aniket Shonak, International Business Environment, Straight Forward Publishers (P)
Ltd., 2011
12. Bennet, Roger, International Business, Financial Times, Pitman Publishing, London.
13. Bhattacharya, B., Going International: Response Strategies of the Indian Sector,
Wheeler Publishing, New Delhi.
14. Czinkota, Michael R., et. al., International Business, the Dryden Press, Fortworth
15. Hill, C., Cronk,T., & Wickramasekera, R. (2011). Global Business Today: An Asia
Pacific Perspective. 2nd Edition. McGraw-Hill
16. Danoes, John D. and Radebaugh, Lee H., International Business: Environment and
Operations, Addison Wesley, Readings.
17. HILL Charles W.L. (2011), International Business: Competing in the Global
Marketplace (8/E.), McGraw-Hill

Note: Latest edition of text books may be used.

16
 Name of the Program: Master of Commerce
Name of the Course: 1.3 PRINCIPLES AND PRACTICES OF BUSINESS DECISIONS
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: To familiarise students with key macro-economic variables and their
behaviour, and enable them to critically evaluate different economies and to enable students to
integrate macroeconomic analysis into business decisions.
Syllabus:
Module 1: Introduction to Economics: Introduction to economics, macroeconomics, and its
interface with business and industry. Nature and Scope of managerial economics. Objectives of
the firm, Economic, Managerial and Behavioural theories of the firm. Resources and Goals of an
economic systems, Perfect Market, Free market and Mixed Economy. National Income and
product concept, computation of National Income and related aggregates, problems in
computation of national income. Concept of GDP, GNP, NDP and NNP.
Module 2: Public Financial Policy: Public Finance branches – Principle of maximum social
advantages – Sources of public revenue – canons of taxation – direct and indirect taxes – impact
and incidence – effects of taxation on production, consumption and distribution side of economy
– recent policy changes in direct and indirect – public expenditure – causes for growth – effects
of public expenditure – public debt – sources of public borrowing – methods of debt redemption
– debt trap - budget – types and deficit.
Module 3: Demand Analysis & Consumer Choice: Individual and market demand functions;
Law of demand, determinants of demand; Elasticity of demand – its meaning and importance;
price elasticity, income elasticity and cross elasticity – Using elasticity in managerial decisions;
numerical problems and case studies. Introduction to Consumer Choice, Sovereignty, Cardinal
and ordinal utility approach, indifference approach, revealed preference and theory of consumer
choice under risk; Demand estimation for major consumer durable and non-durable products;
Demand forecasting techniques; numerical problems and case studies.
Module 4: Production Theory: Production function – production with one and two variable
inputs, Stages of production; Economies of scale; Estimation of production function; cost theory
and estimation; Economic value analysis; Short and long run cost functions – their nature, shape
and inter-relationship; Law of returns to scale; numerical problems and case studies.
Module 5: Pricing Practices & Strategies: Determinants of pricing policy, pricing methods:
Marginal Cost Pricing, Target Rate Pricing, Product Line Pricing, administered pricing,
competitive bidding, dual pricing, transfer pricing. Price discrimination: requirements, types
and dumping strategies. Pricing over product life cycle: skimmed pricing, penetration pricing,
product –line pricing and price leadership. Impact of pricing on business decisions.
Suggested Books/Articles/Links for References:
1. M.L. Seth Monetary Economics, Vikas Publishing
2. M.C. Vaish – Micro and Macro Economics, Vikas Publishing
3. KPM Sundaram – Indian Economy, S. Chand Publishing
4. Maheshwari K.L. & Varshney R.L – Managerial Economics, Sultan Chand & Sons
5. M.L. Seth – Macro Economic Theory – Vikas Publishing
6. I.C. Dhingra – Indian Economy, Sultan Chand & Sons.
7. Suraj B. Gupta, Monetary Economics, S. Chand & Company.
8. P.L Mehta; Managerial Economics, Sultan Chand & Sons, New Delhi.12
9. 2R.L Varshney and K.L Maheshwari; Managerial Economics, Sultan Chand & Sons, Delhi.
10. Karma Pal : Managerial Economics, Excel Books.

17
 11. H.L Ahuja; Business Economics, S. Chand & Company Ltd., New Delhi
12. S.K. Chakapaborti, Macroeconomics, HPH
13. Gupta G. S. - Macroeconomic theory- Tata Mc-Graw Hill publications
14. Dr. M. Muniraju, Macro Ecnomics for Business Decisions, HPH,
15. Samuelson,Paul – Economics, Tata Mc-Graw Hill publications
16. Dornbush R & Fisher S – Macroeconomics – Tata Mc-Graw Hill publications
17. Blanchard O. J & Stanley Fischer – Lectures on Macro-economics – Tata Mc Graw Hill
publications
18. Misra & Puri, Indian Economics, HPH
19. Dwivedi D N – Managerial Economics – Vikas publications
20. J. K. Bhagawathi – Economics of Underdeveloped Countries – All India Traveler Book
Seller Publishing Company.
21. A. K. Agarwall – Indian Economics – Problems of Development and planning – D.K
Publishers.
22. V. K. R. V. Rao - National Income of India – 1950 to 1980 Sage Publishers
23. Bimal Jalan – India’s Economic Crisis, Oxford, IBM.
24. Rangarajan C. – Principles of Macro Economics, Tata McGraw Hill Pub co.
25. Vaish M. C – Macro Economic Theory – Willey Eastern
26. Jha. R – Contemporary Macroeconomic Theory and Policy
27. Schultze C. L – National Income Analysis
28. Bramhananda P R & V R Panchamukhi – Development process of Indian Economy
Survey (Various issues) – Ministry of Finance Government of India Publications, New
Delhi.
29. Sheth M. L – Macroeconomic theory – S.Chand, New Delhi.
30. Bhole. L.M, Financial Institutions and Markets, Tata McGraw Hill.
31. Frank R.H: Principles of Macroeconomics, Tata McGraaw Hill.
32. Colander: Macroeconomics TMH.
33. Fischer and Blanchard: Lecturer and Macroeconomics PHI.
34. Turnovsky: Methods of Macroeconomics Dynamis, PHI.

Note: Latest edition of text books may be used.

18
 Name of the Program: Master of Commerce
Name of the Course: 1.4 INFORMATION TECHNOLOGY FOR BUSINESS
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the students will be able to
understand E-Commerce Business Models, Security Threats & Protections as well as application
of Technology in every corner of the business in the world.
Syllabus:
Module 1: Introduction to E-Commerce: Introduction, E-Commerce – Definition, History of E-
commerce, Online Extension of a BAM Model, Transition to E-Commerce in India, E-Commerce
v/s Traditional Commerce, E - Commerce v/s E - Business. Electronic Commerce – Cutting
Edge Technologies, Strengths, Weakness, Opportunities and Challenges of E-Commerce,
Components of E-Business, E-Commerce Business models – B2C, B2B, C2B, C2C, B2G, C2G,
Brokerage, Advertising, Infomediary, Merchant, Manufacturer (Direct), Affiliate, Community,
Subscription, Utility. Ecommerce Business Revenue Models & Types, Impact of E-Commerce on
business, Successful Business Models in India.
Module 2: Hardware and Software for E-Business: Web Servers – Browsers – Server Software
– Web Authoring Tools - Database System - World Wide Web – Domain Name – Hardware
requirements, Brief on Shopping Cart, Point of Sale, Wireless Payment Device, Strategies for
Web Auction, Virtual Communities, Web Portal. Electronic Retailing and Malls. Electronic
Shopping - Process, Electronic Catalogues, Interactive Advertising and Marketing.
Module 3: Privacy & Technology: Introduction to Internet Security – Secure Transactions –
Computer Monitoring – Privacy Issues – Privacy on the Internet – Cyber Crimes & Types,
Recent Cyber Attacks, Major types of Security Problems/Common Threats – E-Commerce and
Security – Security for Internet Trading – Electronic Security Challenges. Introduction to
Encryption: Elements & Methods of Encryption, Secret key, Private & Public key, Digital
Signature, Digital Certificates. Modern Cryptography: Types, Tools & Applications, VPNs, SSL
Protocol, Firewalls.
Module 4: IT Act of 2000 (Amendment in 2008 & 2018): Introduction to Cyber Laws, Evolution
& Need of Cyber Laws, Internet Frauds, Features, Objectives, Applicability & Non-applicability,
Sections of IT Act ((Amendment) Act, 2018.), Section 43(A) (SPDI – Sensitive Personal Data),
ISO 27001 guidelines, How to prevent Cyber Crimes?, Some Pioneering Indian Case Studies, E-
Transition Challenges for Indian Companies.
Module 5: EDI: Electronic Data Interchange (EDI): Meaning & Definition, History & Evolution,
Uses, EDI Standards, EDI Working Concept, Implementation difficulties of EDI, Financial EDI,
EDI and Internet, EDI services, ANSI X12 and EDIFACT.
Suggested Books/Articles/Links for References:
1. Raydu – E Commerce, HPH
2. Suman. M – E Commerc & Accounting - HPH
3. Kalakota Ravi and A. B. Whinston : Frontiers of Electronic Commerce, Addison Wesley
4. Watson R T : Electronic Commerce – the strategic perspective. The Dryden press
5. Amrutha Gowry & Soundrajana, E – Business & Accounting, SHBP.
6. C.S.V Murthy- E Commerce, HPH
7. Agarwala K.N and Deeksha Ararwala: Business on the Net – Whats and Hows of E-
Commerce
8. P. Diwan / S. Sharma – E – Commerce

19
 9. Srivatsava: E.R.P, I.K. International Publishers
10. Bharat Bhasker, Electronic Commerce – Frame work technologies and Applications, 3rd
Edition. Tata McGraw-Hill Publications.
11. Kamlesh K. Bajaj and Debjani Nag, Ecommerce- the cutting edge of Business, Tata
McGraw-Hill Publications.
12. Kalakota et al, Frontiers of Electronic Commerce, Addison Wesley.
13. E- Commerce Strategies, Technology and applications (David) Tata McGraw-Hill
14. Introduction to E-commerce (Jeffrey) Tata- McGraw-Hill
15. E-Business and Commerce- Strategic Thinking and Practice (Brahm) Biztantra.
16. Deepak Bharihoke- “Fundamentals of Information Technology”.

Note: Latest edition of text books may be used.

20
 Name of the Program: Master of Commerce
Name of the Course: 1.5 MANAGERIAL FINANCE
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the Students will be able to
understand the advanced tools and techniques used in evaluating projects for financial
decisions. The theories on financial management concepts will help the students to attain a
greater anatomy on effective financial decision making in business.
Syllabus:
Module 1: Introduction to Finance: Introduction to Finance: Concept, Meaning, Principles &
Types of Finance, Functions of Finance, Financing Decisions, Factors influencing Financial
Decisions, Objectives of Corporate Financial Decisions. Introduction to Financial Management,
Meaning & Definition, Evolution, Scope, Methods, Importance, Functional areas of Modern
Financial Management, Financial Management Process. Planning and Policy; Approaches to
Capital Structure: Net Income Approach, Net Operating Income Approach, The Traditional
approach, Modigliani & Miller Approach - Concept & Problems. Optimal Capital Structure:
Meaning & Concept, Trade-Off-Theory v/s Pecking Order Theory, EBIT – EPS Approach –
Concept & Problems.
Module 2: Investment Decisions: Introduction to Investment Decisions: Meaning, Need and
Factors, Efficient Investment Analysis. Introduction to Capital Budgeting Decisions – Meaning,
Features, Process and Factors, Capital Budgeting Techniques: Traditional and Modern
Techniques, Varying Opportunity Cost of Capital, NPV v/s IRR, Incremental IRR, Modified
Internal Rate of Return (MIRR) – Concept, Evaluation Criteria & Problems, Fisher's Rate and
Aggregate Capital Needs in Investment Decisions, Project Selection under Capital Rationing:
Meaning, Types, Pros & Cons, Problems on Divisible & Indivisible Projects, Multi-Period Capital
Rationing, Capital Budgeting under Inflationary Conditions.
Module 3: Risk Analysis in Capital Budgeting: Risk Analysis in Capital Budgeting – Meaning,
Analysis of Risk and Uncertainty, Sources and Perspectives of Risk, Measurement of Risk,
Nature of Risk in Capital Budgeting Decisions, Techniques for Risk Analysis: Risk Adjusted
Discount Rate, Certainty Equivalent Method, Probability Method, Sensitivity Analysis, Scenario
Analysis, Simulation Analysis, Hiller Model, Break-Even Analysis, Corporate Risk Analysis,
Decision Tree Analysis – Sequential Investment Decisions, Market Risk Analysis – Concept &
Problems, Backward Induction Method, Utility Theory and Capital Budgeting.
Module 4: Corporate Restructuring: Introduction to Corporate Restructuring: Mergers,
Acquisitions, Takeovers, Spinoff, Synergies, Strategic Alliance, Joint Venture, Leveraged
Buyouts, Management Buyouts (MBO) & Buy-in (MBI), Franchising, Intellectual Property Rights
(IPRs), Sell-off, Demerger, Disinvestment v/s Divestment, Slump Sale, Reverse Merger, Equity
Carveout – Concept & Types. Valuation under M&A: Discounted Cash Flow Method (DCF),
Price-Earnings Ratio (P/E Ratio), EPS Approach, Enterprise-Value-to-Sales Ratio (EV/Sales),
Replacement Cost Method – Concept & Problems.
Module 5: Dividend & Working Capital Decisions: Introduction to Dividend Decisions,
Meaning & Definition, Forms of Dividend, Types of Dividend Policy, Significance of Dividend,
Impact of Dividend Policy on Company, Factors affecting Dividend Policy, Dividend Decision
Theories – Walter’s Model, Gordon’s Model, MM Theory – Concept, Assumptions, Formula,
Criticisms & Problems. Introduction to Working Capital, Meaning & Definition, Types of
Working Capital, Significance of Adequate Working Capital – Evils of Excess or Inadequate
Working Capital – Determinants of Working Capital – Sources of Working Capital, Techniques

21
for managing Working Capital – Concept & Problems.
Suggested Books/Articles/Links for References:
1. G. Sudarsana Reddy, Financial Management, HPH.
2. Khan & Jain, Financial Management, Tata McGraw Hill.
3. I.M. Pandey, Financial Management, Viaks Publishing House
4. Prasanna Chandra, Financial Management, Theory and Practice, Tata McGraw Hill
5. Schall & Haley, Financial Management, McGraw Hill, New york.
6. Sudhindra Bhat, Financial Management: Principles and Practice, Excel Books India
7. Patel Bhavesh, Fundamentals of Financial Management, Vikas Publications
8. Sharan, Fundamentals of Financial Management, Pearson Education India
9. Shri. Narendra Singh, Advanced Financial Management, HPH.
10. Dr. B. G. Sathya Prasad & M. N. Arora, Management Accounting and Financial
Management, HPH.

Note: Latest edition of text books may be used.

22
 Name of the Program: Master of Commerce
Name of the Course: 1.6 GLOBAL TALENT MANAGEMENT
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the students will be able to
understand the core concepts of Talent management and application of Talent management in
various multi-disciplinary areas.
Syllabus:
Module 1:.Introduction to Talent Management: Introduction, Talent Management – Overview,
Talent Management – History, Scope of Talent Management, Need of Talent Management, Key
Processes of Talent Management, Talent vs knowledge people, Source of Talent Management,
Consequences of Failure in Managing Talent, Tools for Managing Talent, Building Blocks of
Effective Talent Management System, Life Cycle of Talent Management ,Role of HR in Talent
Management, Compensation and reward strategies for Effective Talent Management, Human
Capital- Meaning, Definition and Characteristics.
Module 2: Talent Planning and Acquisition:
Talent Planning: Objectives of Talent Planning, Steps in Strategic Talent Planning, Succession
Planning Program, Innovative talent planning, Current Industry Practices for Strategic Talent
Planning, Ensuring Leadership
Talent Acquisition: Introduction, Talent Acquisition, Recruiting Process, Strategic Trends in
Talent Acquisition, Talent acquisition management solutions
Module 3: Talent Engagement and Retention:
Introduction, Concept of Talent Engagement, Retention, Employee Engagement and Retention,
the Race for Talent: Retaining and Engaging Workers, Best Practices for Talent Engagement,
Improving Employee Retention
Module4: Information Technology and HR Analytics in Talent
Management: Introduction, Role of Information Technology in Talent Management
Systems, Talent Management Information System, Creating Business Value through
Information Technology, Five Steps to a Talent Management Information Strategy, HR
Analytics for TM Processes, Design Development through Rapid Prototyping and Scaling,
Implementation and Maintenance, Audit and Update.
Module 5: Contemporary Talent Management Issues, Challenges, Best Practices and
Innovation: Introduction, Organisational Issues, Talent Management Challenges, Best
Practices of Talent Management, Talent Management in India , AI applications in Human
Resource Management Practices, E-Frauds in Talent Acquisition, Development,
Utilization and Seperation.
Suggested Books/Articles/Links for References:
• Ravinder Shukla, Global India Publications, TALENT MANAGEMENT: Process of
Developing and Integrating Skilled Workers
• Talent Development by Dave Collins; Aine MacNamara, Routledge
• Sloan, Hazucha, and Van Katwyk , Strategic management of global leadership talent
Advances in global leadership
• Pascal, Talent management systems: Best practices in technology solutions for

23
recruitment, retention, and workforce planning.
 Willam Barther (2020), AI Applications in HR Practices, Prentice Hall, NewYork.
Note: Latest edition of text books may be used.

24
 Name of the Program: Master of Commerce
Name of the Course: 1.7 CORPORATE COMMUNICATION SKILLS
Course Credits No. of Hours per Week Total No. of Teaching Hours
2 Credits 3 Hrs 45 Hrs
Course Outcomes:
1. To sharpen the Analytical, written, non-verbal, Spoken Communication and interpersonal
skills essential in organizations involving Decision making and implementation.
2. To demonstrate good team work and negotiation skills.
Syllabus:
Module 1: Introduction to Corporate Communication
Nature of Corporate Communication, Advantages of Corporate Communication, Corporate
Communication for Managerial Functions, Networked Communications, Meta Communications
system in Organization. Formal and Informal Communications in Organizations, Cost of poor
Decisions and Communication gap. Importance of Corporate communication for value creation ,
Communication mechanism with stake holders- Corporate liasoning, The Role of C-Suite
executives in Corporate Communication and Decisions.
Module 2: Public Speaking
Characteristics of effective speech, voice quality, rate of speaking, clear articulation, eye contact,
use of expressions, and gestures and posture; Types of managerial speeches: speech of
introduction, speech of vote of thanks, occasional speech, theme speech, formal speeches during
meetings, Role of Public speaking for better navigation by executives and Managers in
Organizational Hierarchy, Public speaking for developing leadership skills, Trouble shooters
and corporate communications.
Module 3: Soft skills
How communication skills and soft skills are inter-related, Body language-posture, eye-contact,
handling hand movements, gait - Voice and tone, Meeting and Boardroom Etiquettes -
Guidelines for planning a meeting, Before the meeting, On the day of the Meeting, Guidelines
for Attending the meeting, For the Chairperson, For attendees, For Presenters, Telephone
Etiquette, Cell phone etiquette, Telephone etiquette guidelines, Mastering the telephone
courtesy, Active listening, Putting callers on hold, Transferring a call, Screening calls, Taking a
message, Voice Mail, Closing the call, When Making calls, Closing the call, Handling rude or
impatient clients, Cross-cultural communication, cultural sensitivity, Cross-cultural issues which
affect Communication across different Cultures, Culture and non-verbal communication,
Effective intercultural communication, Business and social etiquette.
Module 4: Presentation skills of Executives and Employees
Principles of Effective Presentations, Planning, Structure and Delivery, Principles governing the
use of Audio-visual media, Time management - Slide design and transition: representation of
textual information into visuals for effectiveness of communication - Style and persuasiveness of
the message - Adherence to the number of slides, Dynamics of group presentation and
individual presentation.
Module 5: Technology in Corporate Communication.
Web /video conferencing, tele-meeting. Virtual Meeting Mechanisms-etiquette, personation
skills, Work from home communications, E-Training and performance appraisal Physical
Appearance; Communication Style; Content of Communication, Emerging Trends in Virtual
Communication.

25
Suggested Books/Articles/Links for References:
1. Monipally MM, Busines Communication Strategies, McGraw Hill
2. Bovee, Till and Schatzman, Business Communication today, Pearson
3. Scot Ober, Contemporary Busines Communication, Biztantra
4. Parag Diwan, Business Communication, Excell books
5. Murphy, Effective Business Communication, McGraw-hill
6. Teaching and learning Resources;
http://eff.cls.utk.edu/fundamentals/eff standards.htm
http://www.ndted.org/teachingResources/ClassroomTips/Communication.htm
Note: Latest edition of text books may be used.

26
 Name of the Program: Master of Commerce
Name of the Course: 2.1 MODERN INDIAN BANKING
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the students will be able to
understand the core banking services, prudential norms, new technologies and the latest
transformation or reforms in Indian Banking Sector.
Syllabus:
Module 1: Introduction to Indian Banking: Introduction to Indian Banking: Phases of Indian
Banking System, Introduction on SBI, Nationalized Banks, Private Banks, Local Area Banks,
Small Finance Banks, Payment Banks, Foreign Banks, Cooperative Banks and Regional Rural
Banks: Features, Functions & Objectives. Acts: Banking Regulation Act, 1949, Deposit
Insurance and Credit Guarantee Corporation Act 1961, The Securitization and Reconstruction
of Financial Assets and Enforcement of Securities Interest Act, 2002 (SARFAESI Act),
Prevention of Money Laundering Act 2002, Banking Ombudsman Scheme – Introduction &
Concept. Major Reforms in Banking Sector in India.
Module 2: Reserve Bank of India: Reserve Bank of India: History, Key Landmarks,
Objectives, Organization Structure, Functions, recent measures by RBI. Introduction to
Monetary Policy: Techniques of Monetary Policy – Qualitative & Quantitative (CRR, SLR,
Repo, Reverse Repo, Bank Rate, MSF Rate, MCLR Rate, Liquidity Adjustment Facility, Open
Market Operations, Marginal Stability Scheme), Monetary Policy and Indian Economy.
Module 3: Non-Performing Asset (NPA): Introduction to NPA: Meaning & Definition,
Identification of NPA, Asset Classification & Guidelines by RBI, Provisioning – Asset
Classification, Causes for NPA, Effects of NPA, Impact of NPA on Balance Sheet, Balance Sheet
Cleaning, Monitoring of NPA, Measures to overcome NPA, Writing off of NPAs, NPA
Management. NPA norms by RBI. IRAC Norms (i.e., Income Recognition and Asset
Classification norms), Debt Recovery Tribunals, Willful Defaulters, Introduction to Credit
Information Bureau (India) Limited (CIBIL), Insolvency and Bankruptcy Code (IBC), 2016.
Module 4: BASEL Norms: Introduction to BASEL, History of BASEL, BASEL: I, II and III –
Objectives, Framework, Challenges, Pillars and Impact. BASEL Norms – Guidelines by RBI.
Recession and Indian Banking Sector.
Module 5: Asset & Liability Management: Introduction, Meaning & Definition, Types and
Characteristics of Assets & Liabilities, ALM Strategies, Risk Management Concepts, VAR
Analysis, Back-testing and Stress Test for Banks, E-Frauds in banking System – Challenges and
Solutions.
Suggested Books/Articles/Links for References:
1. Gorden and Natarajan: Banking Theory Law and Practice
2. Tannan M L: Banking Law and Practice in India
3. Vasant Desai, Bank and Institutional Management, HPH,
4. Muralisubbakrishna, Bank Credit Management,
5. O Payramval, Modern Banking of India.
6. Shekar K C: Banking Theory Law and Practice
7. S.P. Srivastava: Banking Theory Law and Practice
8. Kiran Prakashan: Banking and Financial Awareness
9. Moorad Choudhry: The Principles of Banking,
10. S Natarajan & Dr. R. Parameswaran, Indian Banking, Kindle Edition
Note: Latest edition of text books may be used.

27
 Name of the Program: Master of Commerce
Name of the Course: 2.2 RISK MANAGEMENT & DERIVATIVES
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the students will be able to
understand the basic knowledge of risk, type of risks and tools of risk management. They can
understand the role of derivatives as financial instruments to mitigate the risks in Business.
Syllabus:
Module 1: Introduction to Risks: Introduction to Risks: Meaning, Definition, Evolution,
Types, Classification, Sources, Scope, Challenges of Risks to Business. Introduction to Risk
Management: Meaning & Definition, Steps in Risk Management, Objectives, Process, Role of
Risk Management in Business & Finance - Risk Management Techniques, Risk and
Uncertainty, Perils, Clauses and Risk Covers. Risk Management Practices in Business,
Insurance, Banks and Finance, Concept of Agri Risk Management.
Module 2: Credit Risk Management: Credit Risk and Risk Management Models:
Introduction to Credit Risk, Meaning & Definition, Sources, Components, Classification of
Credit Risk, Factors affecting Credit Risk. Introduction to Credit Risk Management – Meaning,
Principles, Prudential Norms, Process, Tools of Credit Risk Management, Functionality of
Good Credit. Concept & Problems on Credit Risk Management Models: Altman’s Z Score
Model, RAROC Model, KMV Model, VAR Model, Credit Metrics Model, Credit Risk Rating
Model, Credit Risk Score by CIBIL – Mechanism.
Module 3: Market Risk & Operations Risk: Introduction to Market Risk: Meaning &
Definition, Types, Yield Curve & Types. Introduction to (Value at Risk) VaR Model: Meaning &
Definition, Why VaR?, Calculation of VAR, Pros & Cons of VaR, Methods of VaR – Historical
Simulation, Model Building Approach, Linear Approach, Quadratic Model, Monte Carlo
Simulation, Stress Testing and Back Testing – Concept & Problems. Introduction to Operations
Risk Management (ORM): Meaning & Definition, Features, Types & Causes of Operations Risk,
ORM Process, Why ORM?, Risk Modelling Methods, 5M Model – Concept.
Module 4: Basics of Derivatives: Introduction to Derivatives, Evolution of Derivatives,
Meaning & Definition, Characteristics, Functions, Participants, Economic Benefits of
Derivatives, Factor Contributing to the growth of Derivatives Market in India, Types of
Derivatives – Concept, Meaning & Definition. Recent Trends in Derivatives.
Module 5: Futures, Options & Swaps: Introduction to Futures Market: Meaning & Definition,
Evolution, Types, Features, Terminologies, Pros & Cons, Forwards v/s Futures, Margin &
Types of Margin, Mark to Market – Concept & Problems, Cost of Carry Model – Concept &
Problems, Clearing & Settlement of Future Contract. Introduction to Options Contract:
Meaning & Definition, Evolution, Types, Features, Terminologies, Pros & Cons, Options
Market Trading Mechanism, Futures v/s Options, Option Valuation: Binomial Option Pricing
Model, Black-Scholes Option Pricing – Concept & Problems. Introduction to Swaps: Meaning &
Definition, Types, Features, Pricing of Swaps: Concept & Problems.
Suggested Books/Articles/Links for References:
1. P.K. Supta, Insurance & Risk Management, HPH
2. G. Koreshwar, Risk Management, HPH
3. S.K. Poddar, Risk & Insurance Management, HPH
4. John C. Hull, Risk Management & Financial Institutions, HPH
5. Robert W. Kolb, James A. Overdahl, Financial Derivatives: Pricing and Risk
Management, John Wiley & Sons.
6. Sundaram Janakiramanan, Derivatives and Risk Management, Pearson Education India

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 7. Verma, Derivatives and Risk Management, Tata McGraw-Hill Education
8. KHATRI, DHANESH KUMAR, Derivatives and Risk Management, PHI Learning Pvt.
Ltd.
9. Steve L. Allen, Financial Risk Management, Wiley
10. Philippa X. Girling, Operational Risk Management, Wiley

Note: Latest edition of text books may be used.

29
 Name of the Program: Master of Commerce
Name of the Course: 2.3 ADVANCED RESEARCH METHODOLOGY
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the Students will be able to learn
concepts, tools and techniques of the methodology of business research. It also gives an
opportunity to do a research / consultancy project in future.
Syllabus:
Module 1: Introduction to Research: Introduction to Research: Meaning, Characteristics,
Objectives, Motivation in Research, Types, Methods, Significance, Process, Approaches,
Criteria of Good Research. Concept of Theory, Empiricism, Deductive and Inductive Theory.
Introduction to Ethics in Research, Plagiarism, Limitations and Ethical Issues in Research,
Software for Detection of Plagiarism, Plagiarism level in National and International
Publications, Problems encountered by researchers in India.
Module 2: Research Topic & Research Design: Selecting a Topic for Research, Types of
Research Problems in Social Science, Components & Sources of Research Problem, Techniques
involved in Defining Problem, Definition of Problem and Evaluating Problem, Review of
Literature: Need, Purpose & Note Taking, Research Gap Identification. Introduction to
Research Design: Meaning, Need & Importance, Types & Uses of Research Design, Features of
Good Research Design, Types of Research Design – Concept, Pros & Cons. Qualitative,
Quantitative and Mixed Research Designs, Steps in Sample Design, Complex Random Sample
Designs, Variables in Research: Introduction, Meaning, Types.
Module 3: Scales of Measurement & Data Processing: Scales of Measurement: Types of Data
Measurement Scale, Techniques of Data Scaling, Goodness of Measurement Scales, Deciding
the Scale, Validating the Scale. Data Processing: Processing and Distribution - Field Work
Validation - Tabulation - Editing - Coding - Classification and Tabulation of Data - Presentation
- Graphical Representation. Reliability and Validity: Meaning, Types and Need. Sources of
Data: Primary and Secondary Sources – Qualitative and Quantitative Methods of Data
Collection, Constructing Questionnaire, Standardized Questionnaire, Questionnaire v/s
Schedules.
Module 4: Sampling & Hypothesis: Introduction to Sampling: Concepts of Population,
Sample, Sampling Frame, Sampling Error, Sample Size, Characteristics of a good sample,
Types of Sampling - Probability and Non-Probability, Determining Size of the Sample, Sample
v/s Census, Introduction to Hypothesis: Meaning, Concepts & Types. Type I and Type II
Errors, Level of Significance, Testing of Hypotheses: Concepts, Steps in Testing of Hypothesis,
P – Value Approach.
Module 5: Statistical Tests & Software’s: Univariate and Multivariate Data Analysis,
Descriptive vs Inferential Analysis - Descriptive Analysis of Univariate Data and Bivariate
Data, Parametric and Non-Parametric Tests, Correlation Analysis, Multiple regression analysis,
t-Test, Z-Test, F-Test, Chi-Square, ANOVA and Econometrics Model – Concept & Problems.
Importance of Report Writing - Types of Reports, Footnotes and Bibliography, Reference
Management Software like Zotero/Mendeley, Research Software like SPSS, AMOS, GRATEL,
R TOOLS., PYTHON, etc.
 In the place of Internal Assessment, Practical Tests shall be conducted through
Statistical software packages (SPSS, AMOS) for Research.
 Practical Examination will be conducted by the BOE.

30
Suggested Books/Articles/Links for References:
1. Moses, C.A. Survey Methods in Social Investigation.
2. Goode & Hatt, Methods in Social Investigation.
3. William Emory, Business Research Methods.
4. Vemon Colver & H.L. Balsleg, Business Research Methods.
5. Krishnaswamy O.R, Methodology of Research in Social Sciences, Himalya Publishing
house.
6. Kothari. C.R, Methodology of Research, Vikas Publishing House.
7. K.R. Sharma, Research Methodology, National Publishers, Jaipur.
8. Wilkinson & Bhandarkar, Methodology and Techniques of Social Research.
9. Cooper D.R and P.S. Schindler, Business Research Methods, Tata McGraw Hill.
10. C.S. Raydu, E-Business of E-Commerce, HPH
11. Dr. Usha Devi, Business Research Method, HPH
12. J.K Sachdeva, Business Research Methodology,
13. William Emory, Business Research Methods.
14. Dr. O. R. Krishnaswami, “Business Research Methods”, Himalaya Publishing House,
2020, Mumbai.
15. P.K. Mozi, Research Methodology, HPH
16. Dr. Usha Devi, Business Research Method, HPH

Note: Latest edition of text books may be used.

31
 Name of the Program: Master of Commerce
Name of the Course: 2.4 DIGITAL MARKETING
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the students will gain industry
background knowledge to knowledgeably navigate Digital Marketing topics including Digital
advertising, search, social media, and online privacy.
Syllabus:
Module 1: Introduction to Digital Marketing: Introduction, Meaning & Definition, History,
Objectives, Features, Scope, Benefits and Problems, Techniques, Digital Marketing v/s Real
Marketing. Landscape – Past – Today – Future; Internet Infrastructure Stack Business Models
& Strategies: Strategic Planning – Strategy to Electronic Planning – Strategic Drivers of the
Internet Economy – Business Models to Digital Business Models – E-Business Models–
Performance Metrics – The Balanced Scorecard.
Module 2: Digital Marketing Environment: Product – Products on Internet – Creating
Customer Value Online – Product Benefits – E-Marketing Enhanced Product Development –
Price – Change in Pricing Strategies – Buyer and Seller Perspectives – Payment Options –
Pricing Strategies – Distribution– Online Channel Intermediaries – Distribution Channel
Length and Functions – Channel Management and Power – Distribution Channel Metrics –
Promotion – Integrated Marketing Communication (IMC) – Internet Advertising – Marketing
Public Relations – Sales Promotion Offers – Direct Marketing – Personal Selling – IMC Metrics-
Search Engine Optimization (SEO) – Contents, Tools & Optimization. Content Management –
SWOC.
Module 3: Research Environment: Data Driven Strategy – Marketing Knowledge
Management – Monitoring Social Media – Technology-Enabled Approaches – Real-Space
Approaches – Marketing Databases and Data Warehouses – Data Analysis and Distribution –
Knowledge Management Metrics - Consumer Behaviour Online – Segmentation – Targeting –
Differentiation – Positioning Strategies, Online Marketing Research Tools, Affiliated Marketing
– Concept. Overview of Global E-Marketing Issues – Country and Market Opportunity
Analysis – Technological Readiness Influences Marketing – Wireless Internet.
Module 4: Customer Acquisition and Retention: Profile of Consumers – Browsing Behaviour
Model – Elements of Social Media – Social Media Strategies – Social Media Performance
Metrics – Building Customer Relationships – Relationship Marketing – Stakeholders – Three
Pillars of Relationship Marketing – Customer Relationship Management (CRM) – CRM
Building Blocks – Ten rules for CRM Success – CRM Platforms, Strategies & Models. E-CRM
System: Why & Uses, Website Solution Method, Web Analytics & Use of Google Analytics –
Reports.
Module 5: Emerging Issues: Online Governance and ICANN – Jurisdiction – Fraud –
Consumer Loyalty of Website-Services – The Quadratic Effect of Flow – Role of Technology
Readiness in Developing Trust and Loyalty for E-Services in Developing. Access – The Digital
Divide Ethical and Legal Issues – Privacy – Digital Property – Online Expression – Cyber
Security –Cyber Crime. Email, Facebook, Instagram, LinkedIn and other Social Applications
Marketing – Concept.
Suggested Books/Articles/Links for References:
1. KAUSHIK, A, Web Analytics 2.0 (1st ed.). Wyley Publishing, Inc.TK 5105.88817 K38i
2. KRUG, S, Don't make me think, Revisited (3nd ed.). New Riders Press TK 5105.888 K78
3. HUNT, B. Convert! Designing websites to increase traffic and conversion (1st ed.). Wiley
Publishing.TK 5105.888 H85

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 4. BAILEY. M, Internet Marketing: An Hour a Day (1st ed.). Wiley Publishing. HF
5415.1265 B29
5. KERPEN, D. Likeable Social Media (1st ed.). McGraw-Hill HF 5415.1265 K47
6. RYAN, D. & JONES, C. (2012). Understanding Digital Marketing (2nd ed.). Kogan Page
Publishers. HF 5415.1265 R93 2012
7. STOKES, R. eMarketing. The essential guide to marketing in a digital world (5th. ed.).
Retrieved from http://www.redandyellow.co.za/product/textbook-digital/
8. P E-Marketing, Judy Strauss and Raymond Frost, Prentice Hall, 6th Edition, 2013
9. Internet Marketing: Integrating Online and Offline Strategies. M. L. Roberts and Debra
Zahay, 3rd edition, Cengage Publishing.
10. Digital Marketing: Strategy, Implementation and Practice, Chaffey D., Ellis-Chadwick,
5th Edition, F., Pearson.
11. E Marketing – The essential guide to online marketing, Rob Stokes, Flat world
knowledge.
12. E-marketing in Developed and Developing Countries: Emerging Practices, Hatem El-
Gohary and Riyadh Eid, IGI Global.
13. The Essential Guide to Online Marketing, Rob Strokes, Quirk, ISBN: 9781936126323
14. The New Rules of Marketing and PR: How to Use Social Media, Blogs, News Releases,
Online Video, and Viral Marketing to Reach Buyers Directly, David Meerman Scott,
2ndEdition.
15. E-Commerce: An Indian Perspective, P. T. Joseph, Prentice Hall, 4th Edition.
16. Electronic Commerce: A Simplified Approach, Munesh Chandra Trivedi, Jaico
Publishing House.
17. Online Display Advertising: Targeting and Obtrusiveness, Marketing Science, Gold
farband Tucker.

Note: Latest edition of text books may be used.

33
 Name of the Program: Master of Commerce
Name of the Course: 2.5 EMERGING TRENDS IN ENTREPRENEURSHIP
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the students will gain in-depth
knowledge on venture creation and development of business plan. The students are exposed to
successful entrepreneurship stories and encourage them to start their own enterprise.
Syllabus:
Module 1: Entrepreneurship: Introduction – Meaning & Definition of Entrepreneurship,
Entrepreneur & Enterprise – Differences between Entrepreneurship, Entrepreneur & Enterprise
– Functions of Entrepreneur – Types of Entrepreneurs - Role of Entrepreneur for Economic
Development - Factors influencing Entrepreneurship - Pros and Cons of being an Entrepreneur
– Differences between Manager and Entrepreneur – Qualities of an Entrepreneur – Types of
Entrepreneurs. Entrepreneurship Development- Need – Problems – National and State Level
Institutions, Recent Government policies and programmes in the promotion of entrepreneurial
environment.
Module 2: Entrepreneurship Development and Leadership: Types of start-ups;
Entrepreneurial class theories; Entrepreneurial training; EDP programmes; Characteristics of
entrepreneurial leadership, Components of entrepreneurial leadership; International
Entrepreneurship- Opportunities and challenges; Entrepreneurial challenges; Source of
innovative ideas; Entrepreneurship and creativity; Techniques for generating ideas,
Impediments to creativity, Contemporary Entrepreneurship – Gig Economy Entrepreneurs,
Niche Entrepreneurs, Digital Nomodism, Distruptive Technology Entrepreneurs and New age
Entrepreneurs.
Module 3: New Venture Planning: : Introduction to Venture, Meaning & Definition,
Objectives, Characteristics, Types, Stages, Methods to Initiate Ventures; Acquisition-
Advantages of acquiring an ongoing venture and examination of key issues; Franchising- how
a franchise works, franchising law, evaluating of franchising opportunities; Developing a
marketing plan- customer analysis, sales analysis and competition analysis, steps in marketing
research; Business plan-benefits of drivers, perspectives in business plan preparation, elements
of a business plan; Business plan failures, Challenges in Indian Market for Ventures and
Franchisees.
Module 4: Financing Venture: Financing stages; Sources of finance; Venture capital; Angel
Investment, Crowd Funding; Criteria for evaluating new venture proposals; Evaluating
Venture Capital- process.
Module 5: Issues for Ventures: Legal issues – Forming Business Entity, considerations and
criteria, requirements for formation of a Private/Public Limited Company, Intellectual
Property Protection- Patents, Trademarks and Copyrights – Importance for start-ups, legal acts
governing business in India; Opportunities and challenges for starts ups in India/Ethical
Issues.
Suggested Books/Articles/Links for References:
1. Vasant Desai: The Dynamics of Entrepreneurship Development and Management, HPH
2. Mark. J. Dollinger, Entrepreneurship – Strategies and Resources, Pearson Edition.
3. Satish Taneja: Entrepreneur Development, HPH.
4. UdaiPareek and T.V. Rao, Developing Entrepreneurship
5. S.V.S. Sharma, Developing Entrepreneurship, Issues and Problems, SIET, Hyderabad
6. Srivastava, A Practical Guide to Industrial Entrepreneurs, Sultan Chand.
7. Government of India, Report of the committee on small and medium entrepreneurs.

34
 8. VidyaHattangadi ; Entrepreneurship, HPH.
9. N.V.R. Naidu : Management and Entrepreneurship, I.K. International
10. Bharusali, Entrepreneur Development,
11. K. Venkataramanappa, Entrepreneurial Development, SHB Publications
12. Anil Kumar : Small Business and Entrepreneurship, I.K. International
13. Rekha & Vibha – Entrepreneurial Management, VBH.
14. Entrepreneurship Development and Communication Skills Hardcover – 1 January 2012
by R R Chole (Author), P S Kapse (Author), P R Deshmukh (Author).
15. Khanka S S : “Entrepreneurial Development”
16. Dr P T Vijayashree & M Alagammai ; “Entrepreneurial Development and Small
Business Management”
17. V Desai ; “Dynamics of Entrepreneurial Development and Management”
18. Desai ; “Entrepreneurial Development”
19. Steven Rogers and Roza E Makonnen ; “Entrepreneurial Finance, Third Edition: Finance
and Business Strategies for the Serious Entrepreneur”
Note: Latest edition of text books may be used.

35
 Name of the Program: Master of Commerce
Name of the Course: 2.6 INDIAN ETHOS AND LEADERSHIP
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the Students will be able to
learn Indian Ethos and values along with its relevance on Leadership to take managerial
decision making in the organization.
Syllabus:
Module 1: Introduction to Indian Ethos: Indian Ethos- Meaning, Features, Need, History,
Relevance, Principles Practiced by Indian Companies, Requisites, Elements, Role of Indian
Ethos in Managerial Practices, model of management in the Indian socio-political
environment, Management Lessons from Kautilya’s Arthashastra Indian Heritage in
Business, Management, Production and Consumption. Ethics v/s Ethos Indian
Management v/s Western Management –Case Studies.
Module 2: Work Ethos and Values: Work Ethos- Meaning, Levels, Dimensions, Steps,
Factors Responsible for Poor Work Ethos. Values: Meaning, Features, Values for Indian
Managers, Relevance of Value Based Management in Global Change, Impact of Values on
Stakeholders: Employees, Customers, Government, Competitors and Society. B: Relevance
of values in management: need for values in global change- Indian perspective; values for
managers; holistic approach for managers in decision making; secular versus spiritual
values in management, Trans-Cultural Human Values in Management and Management
Education, Importance of Value System in Work Culture, teaching ethics–Case Studies.
Module 3: Leadership: concept and components of leadership. Trait approach in theories
of leadership. Personal characteristics that support effective leadership. Leader and values,
Moral Leadership, The significance of self-awareness for the role of leader. Significance of
communication skills for work life and leadership, Personality Development: Meaning,
Determinants, Indian Ethos and Personality Development. Competency and behaviour
approaches to leadership, Leadership and organization culture–Case Studies.
Module 4: Leadership development: Skills for leadership and performance management:
Goal setting, support of employee development and communication of feedback;
delegation; solving of conflict situations and negotiation. Tools for analysis of leadership
styles and 360-degree feedback. Couching and mentoring. Emotions and self-
management, emotional intelligence and its significance in the role of leader. Handling
emotions and stress. Creative leadership: Influence on the creative potential of work
groups and teams; formation of innovative climate in organizations–Case Studies.
Module 5: Stress Management: Meaning, Types of Stress at Work, Causes of Stress,
Consequences of Stress, Problems relating to stress in corporate management –Indian
perspective, Stress Management Techniques: Meditation- Meaning, Techniques,
Advantages, Mental Health and its Importance in Management, Brain Storming, Brain
Stilling, Yoga: Meaning, Significance–Case Studies.
Suggested Books/Articles/Links for References:
1. R Nandagopal, Ajith Sankar RN: Indian Ethics and Values in Management, Tata Mc
Graw Hill
2. Bhatta, S.K., Business Ethics & Managerial Values.
3. K. Nagarajan ; Indian Ethos and Values : For Leadership Excellence
4. G. D. Sharma ; Management and the Indian Ethos (Paperback) by Rupa & Co, India
5. B.K. Nair,K.C.R. Raja,S. Balachandran ; Ethics, Indian Ethos and Management
6. G. D. Sharma ; Management and the Indian Ethos.

36
 7. Ganjre, Pawar & Laxman ; Indian Ethos - Modern Management Mantra; by
Himalaya Publishing House Pvt. Ltd.
8. S.K. Bhatia; Business Ethics and Global Values (For Management Courses: Focus on
Indian Ethos, Ethics in Profession, Corporate Governance, MNCs Values) by
REGAL Publications.
9. M. K. Joseph, Business Ethos and Values, Anmol Publications Pvt. Limited
10. Alok Chakrawal, Pratibha Goyal, Stress Management, Studera Press

Note: Latest edition of text books may be used.

37
 Name of the Program: Master of Commerce
Name of the Course: 2.7 ARTIFICIAL INTELLIGENCE IN BUSINESS
Course Credits No. of Hours per Week Total No. of Teaching Hours
2 Credits 3 Hrs 45 Hrs
Course Outcomes: In the business world, competition is the main factor, intelligence is
prerequisite for understand to meet competition. AI and BI are essential learning and analytical
concepts. So that, students can enhance their intelligence and they can take-up career in these
fields.
Syllabus:
Module 1: Artificial Intelligence: Meaning, scope, nature of business problem solving, cognitive
science, knowledge acquisition techniques, knowledge sharing and transformation of knowledge
Module 2: Knowledge Mapping: Inheritable knowledge, machine and robotic knowledge,
knowledge mapping system, knowledge V/s skills, re-skills, knowledge creation with the help of
AI, forward and backward thinking, value system and mind mapping techniques, human capital
analytics.
Module 3: Modelling of AI: Intelligent system, areas of AI, Psychological modeling, improving
efficiency, business model analysis, appreciative intelligence, benchmarking analysis and
business model analysis.
Module 4: Intelligent Cycle: Intelligent cycle components, forms of analysis: facts, perception,
beliefs, assumptions, projections and synthesis. Intelligent decision-making, intelligent solution
to business problems, unlock value of AI in business, avoiding analysis pitfalls and developing
analytical fitness through AI, Introduction to Machine Learning and Concepts of Data Science.
Module 5: Business Intelligence: Meaning, importance in business decision-making
interpretation of big data, business and competitive intelligence, business analytics, BI
capabilities in business solutions, recent trends in BI.
Suggested Books/Articles/Links for References:
1. Anu Singh Lather, Anil S Saini and Sanjay Dhingra: Business Intelligence and Data ware
housing: Narosa Publishing House.
2. Barr et al Handbook of Artificial Intelligence: Morgan Kaufmann.
3. Business Intelligence: Concepts, methods, tools and application by MAIR (Management
Association Information Resources) IGI Global Publisher 2015.
4. Charniak and McDermott: Introduction to Artificial Intelligence Addison Wesley.
5. Craig S. Fleisher and Babette E. Bensoussan: Business and Competitive Analysis, Pearson.
6. Elaine Rich and Kevin Knight: Artificial Intelligence, Second edition: McGraw-Hill –Inc.
7. Genesereth & Nilsson : Logical Foundation of Artificial Intelligence: Morgan Kaufmann.
21
8. John Boyer et al: Business Intelligence Strategy: A Practical Guide for achieving business
intelligence excellence: McGraw Hill.
9. John Brooks: Business Adventures: John Murracy Learning Private Information and
Business Development.
10. Nilsson : Principles of Artificial Intelligence: Morgan Kaufmann.
11. Rajiv Sabherwar, et al, Business Intelligence Practice: Practices, Technologies and
Management, Willey.

Note: Latest edition of text books may be used.

38
 Name of the Program: Master of Commerce
Name of the Course: 3.1 INTELLECTUAL PROPERTY RIGHTS
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the students will understand
fundamental aspects of Intellectual Property Rights to students who are going to play a major
role in development and management of innovative projects in industries and an ample scope of
knowledge on copyrights and its related rights and registration aspects.
Syllabus:
Module 1: Introduction to IPR: Introduction and the need for intellectual property right (IPR) -
Kinds of Intellectual Property Rights: Patent, Copyright, Trade Mark, Design, Geographical
Indication, Plant Varieties and Layout Design – Genetic Resources and Traditional Knowledge –
Trade Secret - Nature of Intellectual Property - Industrial Property - Technological Research,
Inventions and Innovations – Important examples of IPR. - IPR in India. Genesis and
development – IPR in abroad - Major International Instruments concerning Intellectual Property
Rights: Paris Convention, 1883, Berne Convention, 1886, Universal Copyright Convention, 1952,
WIPO Convention, 1967, Patent Co-operation Treaty, 1970, TRIPS Agreement, 1994 and others.
Module 2: Registration & Laws of IPR: Meaning and Practical aspects of registration of IPRs
in India and Abroad: Registration Process in India, Office of the Controller General of Patents,
Designs & Trade Marks (CGPDTM), National IPR Policy – Features. Laws of IPR: Patents Act,
1970, Trade Mark Act, 1999, The Designs Act, 2000, The Geographical Indications of Goods
(Registration and Protection) Act, 1999, Copyright Act, 1957, The Protection of Plant Varieties and
Farmers’ Rights Act, 2001, The Semi-Conductor Integrated Circuits Layout Design Act, 2000,
Aesthetic Values and Trade Secrets, Utility Models and others. Personal Data Protection Bill
2019. Career Opportunities in IPR.
Module 3: Patents & Copy Rights: Patents - Elements of Patentability: Novelty, Non-
Obviousness (Inventive Steps), Industrial Application - Non - Patentable Subject Matter -
Registration Procedure, Rights and Duties of Patentee, Assignment and licence, Restoration of
lapsed Patents, Surrender and Revocation of Patents, Infringement, Remedies & Penalties -
Patent office and Appellate Board. Nature of Copyright - Subject matter of copyright: original
literary, dramatic, musical, artistic works; cinematograph films and sound recordings -
Registration Procedure, Term of protection, Ownership of copyright, Assignment and licence of
copyright - Infringement, Remedies & Penalties – Related Rights - Distinction between related
rights and copyrights.
Module 4: Trade Marks & others: Concept of Trademarks - Different kinds of marks (brand
names, logos, signatures, symbols, well known marks, certification marks and service marks) -
Non-Registrable Trademarks - Registration of Trademarks - Rights of holder and assignment
and licensing of marks - Infringement, Remedies & Penalties - Trademarks registry and
appellate board. Plant Variety Protection & Layout Design Protection: Registration procedure
Module 5: Design & Geographical Indicators (GI): Design: meaning and concept of novel and
original - Procedure for registration, effect of registration and term of protection. Geographical
indication: meaning, and difference between GI and trademarks - Procedure for registration,
effect of registration and term of protection.
Suggested Books/Articles/Links for References:
1. Nithyananda, K V. (2019). Intellectual Property Rights: Protection and Management.
India, IN: Cengage Learning India Private Limited.
2. 2. Neeraj, P., & Khusdeep, D. (2014). Intellectual Property Rights. India, IN: PHI learning

39
 Private Limited.
3. Ahuja, V K. (2017). Law relating to Intellectual Property Rights. India, IN: Lexis Nexis.
4. Subramanian, N., & Sundararaman, M. (2018). Intellectual Property Rights – An
Overview. Retrieved from http://www.bdu.ac.in/cells/ipr/docs/ipr-eng-ebook.pdf
5. World Intellectual Property Organisation (https://www.wipo.int/about-ip/en/)
6. Office of the Controller General of Patents, Designs & Trademarks
(http://www.ipindia.nic.in/)
7. Journal of Intellectual Property Rights (JIPR): NISCAIR
8. Deborah E. Bouchoux, ―Intellectual Property: The Law of Trademarks, Copyrights,
Patents and Trade Secrets‖, Cengage Learning, Third Edition, 2012.
9. Prabuddha Ganguli, Intellectual Property Rights: Unleashing the Knowledge Economy‖,
McGraw Hill Education.
10. Edited by Derek Bosworth and Elizabeth Webster, The Management of Intellectual
Property, Edward Elgar Publishing Ltd.
11. V. Scople Vinod, Managing Intellectual Property, Prentice Hall of India pvt Ltd.
12. Sunita K. Sreedhararn , An Introduction to Intellectual Asset Management.
13. Patrick H. Sullivan, Profiting from Intellectual Capital: Extracting Value from Innovation
14. Tulika Rastogi, IP Audit: Your Way to Healthy Organisation
15. Gordon V. Smith and Russell L. Parr, Valuation of Intellectual Property and Intangible
Assets, 3rd Edition
16. Bruce Berman, From Assets to Profits: Competing for IP Value and Return (Intellectual
Property-General, Law, Accounting & Finance, Management, Licensing, Special Topics).

Note: Latest edition of text books may be used.

40
 Name of the Program: Master of Commerce
Name of the Course: 3.2 LOGISTICS and SUPPLY CHAIN MANAGEMENT
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the Students will be able to
understand the concepts of Logistics and also to understand the importance Supply Chain
Management in different kinds of Industries.
Syllabus:
Module 1: Elements of Logistics & Supply Chain Management: Introduction – Positioning of
Information in Logistics and Supply Chain Management – Logistics Information System (LIS) –
Operational Logistical Information System –Emerging Technologies in Logistics and Supply
Chain Management, Growth of Logistics and Supply Chain Management in national and
international scenarios.
Module 2: Value Chain Management: Value Chain – Functions and Contributions – Supply
Chain Effectiveness and Indian Infrastructure – Framework for Supply Chain Solution –
Outsourcing and 3PLs – Fourth-party Logistics (4PLs) –Supply Chain Relationships – Conflict
Resolution Strategies for Harmonious Relationships.
Module 3: Supply Chain Sustainability-Triple Bottom Line –Profit, Planet, People-CSR-Ethics
in Supply Chain Management.
Module 4: Supply Chain Partners: Introduction– Concepts of Warehousing– Types of
Warehouse– Functions of Warehousing– Strategic Warehousing, Warehouse Operations,
Ownership Arrangements, Warehouse Decisions, Warehouse Management Systems, Packaging
Perspectives, Packaging for Material Handling Efficiency, Materials Handling, Supply Chain
Logistics Design: Global Strategic Positioning; Global SC Integration, SC Security, International
Sourcing, Distribution control & evaluation.
Module 5: Supply Chain and Logistics Administration: Relationship Development
Management- Relationship Management, Customer Relationship Management (CRM) Focus,
Internal Supply Chain Management (ISCM) Focus, Supplier Relationship Management (SRM)
Focus. Operational Performance, Financial Performance, Social Performance
Suggested Books/Articles/Links for References:
1. Nandi S. K, Logistics Management, Oxford publications
2. Christopher Martin, Logistics and Supply Chain Management, Pearson
3. Bowersox, Supply Chain Logistics Management, McGraw Hill
4. Gaurdin, Kent N., Global Logistics Management (2001), Blackwell Publishers Ltd.,
Oxford.
5. Martin Christopher, Logistics and Supply Chain Management, Financial Times
Management, Pitman Publishing, London.
6. Kapoor Satish K., and KansalPurva, Basics of Distribution Management: A Logistical
Approach‘,Prentice HALL of India
7. D K Agrawal, Distribution and Logistics Management: A Strategic Marketing Approach ‘,
Macmillan publishers India.
8. Alan Ruston, Phil Crouches, Peter Baker, The Handbook of Logistics and Distribution
Management kogan page India new Delhi.
9. Stuart Russell and Peter Norvig ; “Artificial Intelligence: A Modern Approach”.
10. Nils J Nilsson ; “Artificial Intelligence: A New Sythesis”
Note: Latest edition of text books may be used.

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 Name of the Program: Master of Commerce
Name of the Course: 3.3 (Accounts) CORPORATE REPORTING PRACTICES- I
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the Students will be able to
understand the reporting aspects of different elements, standards of Financial
Statements.
Syllabus:
MODULE 01 : Conceptual Framework of Financial Statements and IND-AS -
Introduction- Framework and its purpose- scope of the “framework”- users of financial
statements - objectives to prepare financial statements- underlying assumptions-
Accrual Basis, Going Concern- qualitative aspects of financial statements- constraints
on relevant and reliable information- elements of financial statements-
recognition of the elements of financial statements- measurement of the
elements of financial statements- financial capital maintenance vs. Physical
capital maintenance.
IND-AS: Introduction to IND- AS, Adoption vs Convergence, roadmap for
implementation of the Indian Accounting Standards (IND- AS), Financial
statements as per schedule iii to the companies’ act, 2013- list of Indian Accounting
Standards converged with IFRS.
MODULE 02: Measurement Based on Accounting Policies
Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors-
(Provisions) , Ind AS 10: Events after the Reporting Period- (Provisions) , Ind AS 113:
Fair Value Measurement- (Provisions), Ind AS 20 “Accounting for Government Grants
and Disclosure of Government Assistance”-(Provisions), Ind AS 102 “Share Based
Payment”-(Provisions), Ind AS 101 “First-time Adoption of Indian Accounting
Standards”-(Provisions)
MODULE 03: Asset Based Standards
Ind AS 2 “Inventories” - Ind AS 16 “Property, Plant and Equipment”- Ind AS 116
“Leases”- Ind AS 23 “Borrowing Costs” -Ind AS 36 “Impairment of Assets”- Ind AS 38
“Intangible Assets”- Ind AS 40 “Investment Property”
(Note : Provisions & Practical Problems to be taught for all IND AS)
Module 04: Liability Based Standards
Ind AS 37 “Provisions, Contingent Liabilities and Contingent Assets” - Scope, provision,
liability, obligating event, legal obligation, constructive obligation, contingent liability,
contingent asset, relationship between provisions and contingent liability, recognition of
provisions, Contingent asset and contingent liability, Measurement and Disclosure of
Information in the Financial Statements.
(Note : Provisions & Practical Problems to be taught)
Module 05: Revenue Based Standards
Ind AS “115 Revenue from Contracts with Customers”, Ind AS 113 Fair Value
Measurement” Contract, Customer, Income, performance obligation, Revenue,
transaction price, Applicability of Ind AS 115, Recognition and identifying performance
obligation, determining the transaction price, disclosure requirements in Financial
Statements (Note: Provisions & Practical Problems to be taught).

42
Suggested Books/Articles/Links for References:
1. CA Anand Banka- Comprehensive guide to IND AS implementation.
2. CA Praveen Kumar- Consolidation under IND AS- IFRS converged standard
3. CA. Kamal Garg, Corporate Social Responsibility, Bharath Publication
4. Sanjay K Agarwal, Corporate Social Responsibility in India, SAGE Response
5. IFRS for India, Dr.A.L.Saini, Snow white publications
6. Roadmap to IFRS and Indian Accounting Standards by CA Shibarama Tripathy
7. IFRS explained – A guide to International financial reporting standards by BPP
learning Media
8. IFRS for finance executives by Ghosh T P, taxman allied services private limited
9. IFRS concepts and applications by Kamal Garg, Bharath law house private
limited
10. IFRS: A Quick Reference Guide by Robert J. Kirk, Elsevier Ltd.
11. First lesson to International Financial Reporting Standards beginners guide by
MP Vijay Kumar, prime knowledge services.
12. Sariha Gosain and Rajeeh Gosain- Practical approach to IND AS implementation,
illustrations, summary & comparisons
13. https://www.icai.org/post.html?post_id=16002

Note: Latest edition of text books may be used.

43
 Name of the Program: Master of Commerce
Name of the Course: 3.4 (Accounts) STRATEGIC COST MANAGEMENT – I
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the Students will be able to
understand the internal environment of business and to enable them to formulate strategies
relating to cost.
Syllabus:
Module 1: Costing Strategy: Influence of different classification of cost elements on business
enterprise, Importance of analysing cost elements, cost control and cost reduction: meaning,
process, methods and techniques of cost control and cost reduction, cost management: areas of
cost management, difference between cost management and cost accounting, role of cost
accounting in strategic planning and management control.
Module 2: Activity Based Costing System: Introduction to traditional methods of overhead
absorption, problems of overhead absorption system under Traditional System, introduction to
ABC, Kaplan and Coopers approach to ABC, cost drivers and cost activities, allocation of
overheads under ABC, Characteristics of ABC, benefits from adaptation of ABC System,
problems on comparison between traditional system and ABC system(Problems)..
Module 3: Life Cycle Costing: Meaning of LCC, factors affecting Life cycle costing, phases in
product life cycle, characteristics, product life cycle and cost control. Experience curve in
product life cycle costing. Project life cycle costing: Meaning, categories of project life cycle
costs, optimization of project life cycle costs(Problems).
Module 4: Just in Time, Kaizen and Lean Costing:
JIT – features, methodology in implementation of JIT, Benefits of JIT ((Problems).
Kaizen Costing: concept, procedure for implementation, evaluation, benefits of Kaizen costing.
Lean Cost Management: Meaning, definition, factors, applications, procedure to
implementation, comparison with traditional management system, Modern production
management techniques, benefits and drawbacks of Lean Cost Management (Problems).
Module 5: Strategic Cost and Performance Evaluation: Integration of strategic cost
management with performance evaluation, Strategic cost management issues in different
elements of cost; material, labour and overheads; product design, value analysis and value
engineering, strategic analysis of cost, business process re-engineering, benchmarking.
Suggested Books/Articles/Links for References:
1. Ravi. M. Kishore, Cost Management, Taxman, Allied Services (p) Ltd.,
2. Sharma &Shashi. K Gupta ; Cost & Management Accounting Kalyani Publishers
3. Arora M N – A Text book of Cost & Management Accounting, Vikas Publishing, New
Delhi
4. Lal Jawahar, Srivastava Seema. Cost Accounting, 5thEdition, Tata Mcgraw-Hill, Delhi
5. S.K.R. Paul, Management Accounting, New Central Book Agency Private Ltd., Calcutta.
6. Horngren T. Charles, Datar M. Srikant and Rajan V. Madhav. Cost Accounting: A
Managerial Emphasis, 15th Edition, Prentice Hall publishers, Delh
7. Roger Cowe, Hand Book of Management Accounting, A Grower Handbook.
8. S. Mukherjee & A.P. Roychowdhury, Advanced Cost and Management Accountancy, New
Central Book Agency, Calcutta
9. Brown &Haward, Mac Donald , Evans, Principles of Management Accountancy, London.
10. John K. Shank, Cases in Cost Management: A Strategic Emphasis, South-Western
Publishing, Thomson Learning. Note: Latest edition of text books may be used.

44
 Name of the Program: Master of Commerce
Name of the Course: 3.5 (Accounts) CORPORATE TAX PLANNING
Course Credits No. of Hours per Total No. of Teaching Hours
Week
4 Credits 4 Hrs 60 Hrs
Course Outcomes: Corporate tax planning is a specific and specialized area where the students
may acquire knowledge on the subject. Corporate tax planning as a subject is very interesting to
know how the corporate assesses plan to utilize various provision as provided in the Income Tax
Act 1961 with an objective to minimize their tax liability. The students have to keep themselves
updated with Finance Act applicable for respective financial year.
Syllabus:
Module 1: Basic frame work of Direct Taxation – Introduction to Taxes, History of Taxation in
India- Principles of Direct Taxation- Appraisal of Annual Finance Act, Tax Planning and its
methods, Advance Tax Rulings .(Provisions)
Module 2: Assessment of Company – Meaning, Types, Salient features of company taxation, –
Head – wise computation of income of companies, Depreciation U/S 32 - set-off and carry
forward of losses, deductions from gross total income 80G-80GGA-80GGB,80JJA,80IA-80IB-80IC,
Calculation of Taxable Income and Tax Liability as per Normal Provisions, MAT (Minimum
Alternative Tax) 115 JB and Tax Credit. (Provisions and Practical Problems)
Module 3: Tax planning and Management - Meaning, Objectives, Scope, Tax Avoidance, Tax
Evasion, and Tax Management-Tax planning with reference to setting up of new business,
Location of new business, Nature of new Business, Forms of Organization- Tax planning with
respect to amalgamation and mergers, multinational companies, double taxation treaties, joint
ventures and foreign collaborations, Tax Haven, Vivad se Viswas, (Settlement of Pending
Litigations) .(Provisions)
Module 4: Corporate Restructuring & Tax Planning –
Capital Structure Issues & Issues of Bonus Shares, Make or Buy, Own or Lease, Retain or
Replace, Repairs, Renewal, Transfer pricing. (Provisions and Practical Problem)
Contemporary Issues like Direct Tax Code and its implication to various Indian sectors, Budget
Implications to Income Tax provisions.(Provisions)
Module 5: Tax Payments- E-TDS/TCS, advance payment of tax, e-filing of tax returns and
assessments, CBDT Tribunal, Appeals to High Court/Supreme Court and Settlement
Commission, refunds, and revision,. (Provisions and Practical Problems)
Suggested Books/Articles/Links for References:
1. Vinod K Singhania and Kapil Singhania, Direct Tax Planning and Management, Taxman.
2. Vinod, K. Singhania, Direct Taxes - Law and Practices, Taxman.
3. Mehrotra, H. C, Income Tax Law and Accounts including Tax Planning, Sahitya Bhawan
Publications.
4. Narang and Gaur, Income Tax, Himalaya Publishing House.
5. Prasad, B, Direct Taxes -Law and Practices, Wishwa Prakashana
6. T. N. Manoharan, Students Handbook on Income Tax Law, Snow White Publications
7. Harshad. C. Chowdhry, Central Excise and Customs, Ashoda Publications

45
 8. E. A. Srinivas, Corporate Tax Planning, Tata McGraw Hill
9. Income tax Act 1961 as amended till date.

Note: Latest edition of text books may be used.

46
 Name of the Program: Master of Commerce
Name of the Course: 3.3 (Finance) FINANCIAL MARKETS & SERVICES
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: This course is designed to provide the students with a conceptual
understanding of how financial markets-work, how they are structured, and provide insight into
the functioning of various components of financial market and distinctive financial services
offered by financial institutions.
Syllabus:
Module 1: Introduction to Primary Market: Meaning, functions; Methods of floating new
issues: (a) Public issue- process of public issue, prospectus, contents of prospectus, Red-herring
prospectus, stock invest scheme, book-building-benefits and limitations of book building; (b)
Bought out deals; (c) Rights Issue- procedure for rights issue; (d) Private placement and
preferential offer. Parties involved in the new issue market, Government and statutory agencies,
collection centres. Pricing of new issue and SEBI guidelines; SEBI and investor protection in the
primary market.
Module 2: Introduction to Secondary Market: Meaning and importance; organization of stock
exchanges; listing of securities in stock exchanges- listing requirements, listing procedure, listing
application, listing agreements; trading mechanism- open outcry system, screen based trading,
online-trading WAP (Wireless Application Protocol) trading, the process of buying and selling
shares, types of orders, share groups; settlement- Fixed settlement system, Rolling settlement.
Risk Management; Margins-VaR (Value of Risk) based margin, mark to market margin, margins
based on turnover, exposure limits, Gross exposure limits, violation charges, price bands; carry
forward transactions. Individual stock quotations; stock market indices. Brief on Stock Markets
in India.
Module 3: Introduction to Financial Services: Introduction to Financial Services: Meaning &
Definition, Nature, Scope and Characteristics, Classification, Importance of Financial Services for
Economic Development, Fund Based & Fee Based Financial Services, New Financial Products
and Services, Challenges facing the Financial Service Sector.
Module 4: Mutual Funds & Venture Capital: Introduction to Mutual Funds – Meaning,
Definition, Scope, Types, Importance, Risks, Net Asset Value, Mutual Fund in India & Abroad,
Performance of Mutual Fund Industry in India. Introduction to Venture Capital – Meaning,
Definition, Scope, Importance, Methods of Venture Financing, SWOC of Venture Capital,
Growth of Venture Capital in India.

Module 5: Credit Rating & Emerging Technology: Introduction to Credit Rating, Meaning &
Definition, Features, Need, Process, Agencies of Credit Rating, Rating Framework, Factors
considered for Rating and Types of Rating, Pros & Cons, Credit Rating in India, International
Rating Agencies, Use of AI in Financial Services.
Suggested Books/Articles/Links for References:
1. Dalton, John M: How the stock markets works, Practice Hall, Delhi.
2. Machiraju H R: Working of Stock Exchanges in India, Wiley Eastern Ltd, New Delhi.
3. Gupta L. C.: Stock Exchange Trading in India Society for Market Research and
Development, Delhi.
4. Raghunatham V: Stock Exchange and Investments, Tata, McGrawHill, New Delhi
5. Gorden & Nataraj: Financial Markets and Services, Himalaya Publishing House
6. Avadhani: Investment and securities markets in India, Himalaya Publishing House
7. Khan M Y: Indian Financial System, Tata McGraw Hill, New Delhi.

47
 8. Giddy I H: Global Financial Markets, AITBS New-Delhi.
9. Preethi Singh: Investment Management, Himalaya Publishing house
10. Guruswamy, S: Financial services, Vijay Nicole imprints, Chennai.
11. P.K. Sahoo, Financial Services and markets, Himalaya
12. I.M. Pondey Venture Capital; The Indian Experience Prentice Hall, New Delhi.
13. J.K. Dietrich, Financial Services and Financial Institution, Prentice Hall.
14. Sashi. K. Gupta & Nisha Aggarwal, Financial Services, Kalyani Publication

Note: Latest edition of text books may be used.

48
 Name of the Program: Master of Commerce
Name of the Course: 3.4 (Finance) FINANCIAL PLANNING
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: The Course in Financial Planning intent to enable critical thinking in
students with respect to analysis and application of innovative solutions to varied financial
problems and make plan as per their financial situation.
Syllabus:
Module 1: Introduction to Financial Planning: Introduction, Meaning & Definition, Golden
Rules of Financial Plan, Objectives, Process & Stages, Characteristics, Functions, Importance,
1H & 4W approach on Financial Plan, Financial Planning for Individual & Organisation, Life
Cycle Approach, Formulation of Financial Plan, Financial Planning in India. Introduction to
Financial Goals, Salient Features of Financial Goals, Stages of Financial Goals.
Module 2: Introduction to Investment Avenues: Introduction to Investment Avenues, Risk
and Return Analysis of: Direct Equity, Equity & Debt Mutual Funds, National Pension Scheme,
Public Provident Fund, Provident Fund, Pension Fund, Bank Savings Account, Bank Fixed
Deposit Account, Bank Recurring Deposit Account, Senior citizens’ savings scheme, Pradhan
Mantri Vaya Vandana Yojana (PMVVY), Real Estate, Precious Metals like Gold & Silver, RBI
Taxable Bonds, Unit Linked Insurance Plans (ULIPs), Equity Linked Savings Scheme (ELSS),
IPO, FPO, Gold Exchange Traded Funds (ETF), Unit Linked Insurance Plans (ULIPs),
Sovereign Gold Bond Scheme, Commodities, Insurance Products, and others.

Module 3: Developing Financial Plan: Introduction to Financial Plan, Meaning & Definition,
Critical analysis of Investment Opportunities, Risks in Financial Plan, Risk Assessment of
Individual and Companies in general. Steps in Financial Plan, Factors considered for Financial
Plan, Evaluation & Revision of Financial Plan.
Module 4: Retirement & Tax Benefits: Introduction, Meaning & Definition, Objectives,
Importance, Types of Retirement Plans, Savings Pattern for Retirement Benefits, how to plan
your Retirement? Retirement Plans in India. Introduction to Tax Benefit Schemes, Meaning,
Types, Benefits, Tax Benefit Plans in India.
Module 5: Chartered Financial Planner & Analysts: Introduction, Meaning & Definition,
Objectives, Characteristics of Chartered Financial Planner and Analyst, Steps in Financial
Planning, Importance, Organisational Hierarchy. Factors to be considered for Investment &
revision of portfolio, employment opportunities for Financial Planner & Analysts in India and
abroad.
Suggested Books/Articles/Links for References:
1. Sinha, “Financial Planning: A Ready Reckoner”, McGraw Hill Publications
2. Dr. Pradip Kumar Sinha & Dr. Ajit S. Thite, “ Personal Financial Planning
Management”, Nirali Prakashan
3. Buffet, Marry and Clark, David . Warren Buffett and the Interpretation of Financial
Statement. Unit(s) - I, II.
4. Fisher, A. Philip . Common Stocks and Uncommon Profits. Wiley.
5. Unit(s)- I, II Graham, Benjamin . The Intelligent Investor. Unit(s) - I, II Keown, A. J.
(2017). Personal Finance – Turning money into wealth. Pearson Publication, Unit(s) - III,
V

49
 6. Khurshed, Arif ; Initial Public Offerings: The mechanics and performance of IPOs,
Harriman House Publishing.
7. Unit(s) - IV Madura, Jeff ; Personal Finance. Pearson. Unit(s) I, III, V
8. Soota, Ashok and Gopalan, S. R.; Entrepreneurship Simplified: From Idea to IPO.
Penguin Random House India. Unit(s) - IV Spier, Guy (2014). The Education of Value
Investor. Palgrave. Unit(s) - I, II .

Note: Latest edition of text books may be used.

50
 Name of the Program: Master of Commerce
Name of the Course: 3.5 (Finance) INNOVATIONS IN BANKING & TECHNOLOGY
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: The students can understand the crux of core banking solutions and
applications of cognitive banking and technology on Banking Operations.
Syllabus:
Module 1: Introduction to Banks: Bank, Banker, Banking, Evolution, Role of Banking System in
India, Classification, Objectives, Functions, Schedule v/s Non-Schedule, Public v/s Private,
Traditional v/s Modern Payment Banks, Banking System in India.
Module 2: Core Banking: Introduction, Meaning & Definition, Characteristics, Pros and Cons,
Evolution of Bank Management - Technological Impact in Banking Operations - Total Branch
Computerization - Concept of Opportunities - Centralized Banking - Concept, Opportunities,
Challenges & Implementation.
Module 3: Cognitive Banking: Introduction, Meaning & Definition, Characteristics, Pros and
Cons, Fintech Technologies in Banking – Industrialisation 4.0, Artificial Intelligence, Cognitive
Banking, Blockchain Technology and Cloud Computing: How it works? Cognitive Analytics, AI
Tools in Banking Industry, Robotics in Banks.
Module 4: Technology in Banking– Plastic Card, Wireless / Wired Point of Sale Machines, Bar
Code & QR Code Payment, Recent developments in Payment Systems, e-KYC, Truncated
Cheque, NFS, MICR, EFT, ECS, NEFT, RTGS, IMPS, AEPS, USSD, UPI, E-Wallet, Mobile Point of
Sale, M-Banking Services and Nano Banking.
Module 5: Frauds in Banking Industry: Introduction, Types of Frauds, Issues in online and
offline Banking System, Financial Scams, Online Scams, Precautionary Measures to be taken by
Banks and Customers, OTP, TTP, Security measures by Banks in India.
Suggested Books/Articles/Links for References:
1. Ramashish Purvey, New Dimensions of Indian Banking, Serials Publications.
2. M. Revathy Sriram, P. K. Ramanan, R. Chandrasekhar, “Core Banking Solution –
Evaluation of Security and Controls”, PHI learning private limited.
3. Indian Institute of Banking & Finance; Advanced Bank Management, Macmillan
publication.
4. Indian Institute of Banking & Finance; Principles & Practices of Banking. Macmillan
Publication.
5. Jessica, K. Financial Services Information Systems (2 ed.). Auerback publications
6. Indian Institute of Banking & Finance, Bank Financial Management, Macmillan
publication.
7. Srivastava, & Divya, Nigam, Management of Indian Financial Institutions, Himalaya
Publishing House.
8. Vasant, Joshi &Vinay, Joshi, Managing Indian Banks- Challenges Ahead, sage
publications.
9. M. Y. Khan, Indian Financial System, Tata McGraw Hill.
10. O.P, Bhat& K. K, Saxena, Bank marketing, skylark publications.
11. https://blog.gft.com/blog/2019/02/11/cognitive-banking-building-the-bank-of-the-
future/
12. https://tearsheet.co/wtf/wtf-is-cognitive-banking/
13. https://personetics.com/cognitive-banking/
14. https://www.finextra.com/blogposting/15588/top-5-fintech-and-banking-trends--
cognitive-banking-enables-ai-to-create-solutions-based-on-bigdata

51
 15. RBI Manuals to be Referred.
Note: Latest edition of text books may be used.

52
 Name of the Program: Master of Commerce
Name of the Course: 4.1 BUSINESS ANALYTICS
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the student can understand the
importance of analytics in business and application of various tools and techniques to
evaluate the performance by generating reports.
Syllabus:
Module 1: Introduction to Analytics: Introduction, Meaning & Definition, Characteristics,
Applications of Analytics, Meaning of Business Analytics, SWOC of Analytics, Importance of
Analytics, Tools & Techniques of Analytics, Functions of Analytics, Reports in Analytics,
Relevance of Analytics in Business, Latest Softwares for Business Analytics.
Module 2: HR Analytics: Introduction, Meaning & Definition, Features, Objectives,
Importance, Functions, Types of HR Analytics, Employee Performance Evaluation, Employee
Attrition Rate, Recruitment Analytics, Compensation Analytics, Talent Analytics, Training
Analytics, Workforce Analytics, Role of Analytics in HRD as a whole, Potential Application of
Analytics in HR Department Relevance of HR Analytics in Business, Latest Softwares for HR
Analytics.
Module 3: Marketing Analytics: Introduction, Meaning & Definition, Characteristics,
Objectives, Importance, Functions, Types of Marketing Analytics, Buying Pattern Behaviour
Analysis, Analysis of Trends, Identification of Target Audience, Advertising Techniques,
Forecasting Demand & Supply, Segmentation, Marketing Mix Optimization, Competitor
Analysis, Channel Analysis, Sales Performance Analysis, Campaign Analysis, Sales Pipeline
Reporting, Use of Google Analytics in Marketing, Social Media and its relevance on
Marketing Analytics, Potential Application of Analytics in Marketing Department, Latest
Softwares for Marketing Analytics.
Module 4: CRM Analytics: Introduction, Meaning & Definition, Characteristics, Objectives,
Importance, Functions, Types of Customer Analytics, e-CRM, m-CRM, Role of Analytics in
CRM, Purchasing Pattern Analysis, Life Style of Customers, Loyalty Analytics, Customer Life
Time Value, Propensity Analytics, Churn Analytics, Customer Segmentation, Cross- Sell or
Upsell Models, Analytics and Innovation, Potential Application of Analytics in CRM,
Relevance of CRM Analytics in Business, Latest Softwares for CRM Analytics.
Module 5: Finance Analytics: Introduction, Meaning & Definition, Characteristics,
Objectives, Importance, Functions, Critical Financial Analytics, Risk based Pricing, Fraud
Detection and Prediction, Recovery Management, Loss Forecasting, Risk Profiling, Portfolio
Stress Testing, Potential Application of Analytics in Finance Department, Relevance of
Financial Analytics in Business, Latest Softwares for Finance Analytics(Simple Practical
Applications of Financial Analytics for Business Decisions).

Suggested Books/Articles/Links for References:

1. Hastie, Trevor, et al. The elements of statistical learning. Vol. 2. No. 1. New York:
springer.
2. Montgomery, Douglas C., and George C. Runger. Applied statistics and probability for
engineers. John Wiley & Sons.
3. Tom White “Hadoop: The Definitive Guide” Third Edit on, O’reily Media.
4. Seema Acharya, Subhasini Chellappan, "Big Data Analytics" Wiley.
5. Michael Berthold, David J. Hand, "Intelligent Data Analysis”, Springer.

53
 6. Jay Liebowitz, “Big Data and Business Analytics” Auerbach Publications, CRC press.
7. Tom Plunkett, Mark Hornick, “Using R to Unlock the Value of Big Data: Big Data
Analytics with Oracle R Enterprise and Oracle R Connector for Hadoop”, McGraw-
Hill/Osborne Media (2013), Oracle press.
8. Anand Rajaraman and Jef rey David Ulman, “Mining of Massive Datasets”, Cambridge
University Press.
9. Bill Franks, “Taming the Big Data Tidal Wave: Finding Opportunities in Huge Data
Streams with Advanced Analytics”, John Wiley & sons, 2012.
10. Michael Mineli, Michele Chambers, Ambiga Dhiraj, "Big Data, Big Analytics: Emerging
Business Intelligence and Analytic Trends for Today's Businesses", Wiley Publications.
11. ArvindSathi, “Big Data Analytics: Disruptive Technologies for Changing the Game”,
MC Press.
12. Paul Zikopoulos , Dirk DeRoos , Krishnan Parasuraman , Thomas Deutsch , James
Giles , David Corigan , "Harness the Power of Big Data The IBM Big Data Platform ",
Tata McGraw Hill Publications.
13. Marketing Analytics by Wayne L Winston – “Data-driven techniques with Microsoft
Excel.
Note: Latest edition of text books may be used.

54
 Name of the Program: Master of Commerce
Name of the Course: 4.2 FORENSIC ACCOUNTING & AUDITING
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the Students will be to identify,
analyse and interpret indicators of financially fraudulent activity and to explain investigative
processes and the nature and range of investigative techniques, and identify situations for
their application
Syllabus:
Module 1: Forensic Accounting: Forensic Accounting: Meaning, Concept, Role of the
professional forensic accountant, Requirements of professional forensic accountant,
Responsibilities of accounting investigators and auditors. Fraud – Introduction, Types of
fraud, Reasons of fraud, Fraud cycle, Bank Fraud, Corporate Fraud, Insurance Fraud, Cyber
Frauds, Securities Fraud, Consumer Frauds, Traits & behaviours of fraudsters, Targets of
fraudsters, case studies.
Module 2: Fraud Detection Techniques: Fraud detection techniques, Effective information
gathering methods, Fraud risk factors, Professional analytical procedures and techniques.
Financial statement fraud – Meaning, Introduction, revenue recognition detection, ratio
analysis, horizontal analysis, vertical analysis, cash flow analysis, case studies.
Module 3: Fraud Risk Assessment: Profiling Fraudsters, Organisational profiling methods,
Risk analysis & assessment, variety of risk assessment factors, best practices. Fraud risk
prevention – meaning, importance, combatting actual instances of fraud, case studies.
Module 4: Forensic Audit: Meaning and Significance – Meaning of Audit – Audit: An
Adhering Significance – Stages of Audit – Meaning of Forensic Audit – Significance of
Forensic Audit – Key Benefits of Forensic Audit – Need and Objectives: Forensic Audit –
Fraud and Forensic Audit: An Introspect – Forensic Audit vis-à-vis Audit.
Module 5: Audit and Investigations: Tools for handling Forensic Audit – Forensic Audit
Thinking (Thinking Forensically) – Forensic Audit Procedures – Appropriate Use of
Technology - Investigation Mechanism - Types of Investigations - Methods of Investigations:
Computer Assisted Auditing Techniques (CAATs) and tools (CAATT) Generalized Audit
Software (GAS), Common Software Tools (CST). Finding Facts and Conducting Investigations
- Red Flags - Green Flags.
Suggested Books/Articles/Links for References:
1. Ibrahim Kabir (2016), Forensic Audit, Forensic Tools and Techniques for Internal
Auditors.
2. Pickett K H , The Internal Auditing Handbook, 3rd Edition, John Wiley and Sons, Inc.
3. Shah Bhavesh , Basics about Forensic Accounting and Auditing, The LinkedIn
4. Study on Forensic Accounting and Fraud Prevention, ICAI , NEW Delhi
5. George A. Manning, Financial Investigation and Forensic Accounting, 3rd Edition,
CRC Press.
6. Gupta and Gupta (2015), Corporates Frauds in India – Perceptions and Emerging
Issues, Journal of Financial Crime, 22(1): 79 -103.
7. ICSI Study Material on Forensic Audit.

8. Forensic Accounting and Fraud Examination by William Hopwood, Jay Leiner and
George Young, McGraw-Hill Companies, Inc.
9. Forensic Accounting for Dummies, Frimette Kass-Shraibman and Vijay Sampath,

55
 Wiley Publishers 5. A Guide to Forensic Accounting Investigation, Thomas Golden,
Steven Skalak and Mona Clayton, Wiley Publishers
10. Forensic Accounting and Fraud Examination, Mary-Jo Kranacher, Richard Riley and
Joseph Wells, Wiley Publishers
11. Bologana and Robert , Fraud Auditing and Forensic Accounting: New Tools and
techniques, 2nd Edition.
12. Gangully Jagdish (2015), Lecture Notes on Forensic Accounting Investigations, Acc 551
at SUNY Albany.
13. Silverstone and Pedneault, Forensic Accounting and Fraud Investigation for Non-
Experts, 3rd Edition, ISBN-13: 978-0470879597.
Note: Latest edition of text books may be used.

56
 Name of the Program: Master of Commerce
Name of the Course: 4.3 (Accounts) CORPORATE REPORTING PRACTICES-II
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the Students will be able to
understand the wide range of choices of accounting treatments in different parts of the world,
their approaches to basic accounting issues and their choices of accounting rules.
Syllabus:
Module 1: Interpretations of Financial Statements
An overview of Annual Reports, Contents of Annual Report, Key Indicators of Financial and
Non- Financial Performance, Nature and extent of Reportable segments, Disclosures of
segment information, Management discussions and Analysis.
Module 2: Disclosures in the Financial Statements
Ind AS 24 “Related Party Disclosures”, Ind AS 33 “Earnings per Share”, Ind AS 108
“Operating Segments”, IND AS-34 “Interim Financial Reporting”, Ind AS 102 Share-based
Payment (Note: Provisions & Practical Problems to be thought for all IND AS).
Module 3: Accounting and Reporting of Financial Instruments
Presentation of Financial Instruments (Ind AS 32) – Meaning, Financial Assets, Financial
Liabilities - Presentation Recognition and Measurement of financial Instruments (Ind AS 39) –
Initial and Subsequent Recognition and measurement of Financial Assets and Financial
Liabilities, Derecognition of Financial Assets and Financial Liabilities- Disclosures of
Financial Instruments (Ind AS 107)
(Note: Provisions & Practical Problems to be thought for all IND AS).
Module 4: Business Combination and Corporate Restructuring
Introduction- Relevant Terms, Types of merger, methods of accounting, Recognition and
Measurement Criteria as Per Ind AS (IND AS 103) treatment of Goodwill arising on merger,
purchase consideration and settlement; Accounting in books of vendor/transferor company,
Accounting for investment in subsidiary, Accounting for holding companies (including chain
holdings, multiple holdings), Corporate Financial Restructuring (including intercompany
holdings), Reconstruction schemes, De-merger.
(Note: Provisions & Practical Problem to be thought)
Module 5: Recent Developments in Financial Reporting:
Triple bottom line reporting (TBL) – concept, benefits, implementation, forms, users,
Challenges. Sustainability Reporting - Concept, Forms, Benefits, Global Reporting Initiative
(GRI). Corporate Social Responsibility- Meaning, importance, requirements and users of CSR
Report, benefits, reading of CSR Report, Companies Act-2013 and CSR Policies, Evaluation of
CSR reports, innovation in CSR Reporting. Value Added Statement, Economic Value Added,
Market Value Added, Shareholders’ Value added, Human Resource Reporting
(Provisions & Case Studies).
Suggested Books/Articles/Links for References:
1. IFRS explained – A guide to International financial reporting standards by BPP
learning Media
2. IFRS: A Quick Reference Guide by Robert J. Kirk, Elsevier Ltd.
3. A. K. Das Mohapatra, international Accounting, PHI Learning Pvt Ltd.

57
 4. Doupnik, T. S. & Perera, H. (2012). International accounting (3rd ed.). New York, NY:
McGraw-Hill
5. Choai FDS and Mueller G G, International Accounting, Prentice hall.
6. Mucller G G, International Accounting Part I, Macmillan.
7. Peter Holzerr H. et al, International Accounting, Harper and Row Publishers, New
York.
8. Sharokh Saudagaran, International Accounting, Thomson Learning.
Note: Latest edition of text books may be used.

58
 Name of the Program: Master of Commerce
Name of the Course: 4.4 (Accounts) STRATEGIC COST MANAGEMENT – II
Course Credits No. of Hours per Week Total No. of Teaching Hours

4 Credits 4 Hrs 60 Hrs

Course Outcomes: On successful completion of the course, the Students will be able to
understand the external environment of business and to enable them to formulate strategies
relating to cost and pricing.
Syllabus:
Module 1: Pricing Strategies in Decision Making: Pricing strategies: Pricing policy, process,
Role and methods: cost plus pricing, Marginal cost pricing, pricing for target rate of return,
added value method of pricing, differential cost pricing going rate pricing, opportunity cost
pricing, standard cost pricing, customary pricing, pricing strategy for Export oriented
products, methods of export pricing, pricing strategies for new products, management
accountant role in product pricing.(Problems to be taught for all the pricing methods)
Module 2: Transfer Pricing: Transfer Pricing – meaning, necessity, Objectives, applications,
Methods (Cost Based, Market Price Based and Negotiated Pricing), Advantages and
Disadvantages, Criteria for setting Transfer Prices, Guiding Principles in the fixation of
transfer prices, Transfer Price in different situations. International transfer pricing: meaning,
factors affecting international transfer pricing. (Problem to be taught)
Module 3: Learning Curve Theory: Introduction, meaning and definition of learning curve,
phases in learning curve, applications of learning curve, factors affecting learning curve,
comparison between learning curve and experience curve. (Problem to be taught)
Module 4: Cost of Quality and TQM: Definition, classification of quality costs, cost of
Conformance, Prevention costs, appraisal costs, cost of Non-conformance, optimization of
quality cost, TQM Core concepts of TQM, Benefits of TQM. TQM –basics, stages, principles,
control, corrective actions, PRAISE- steps, problems, implementation Cost of quality report
Continuous process improvement.

Module 5: Balanced Scorecard and Benchmarking: BSC: Introduction, drawback of

traditional financial measures, attributes to good performance measurement system, concept
of balanced score card, perspectives of B.SC and implementation of Balanced score Card, case
studies on BSC. Benchmarking – Concepts, Benchmarking process, Impact on Indian
Industry, Types of Benchmarking.
Suggested Books/Articles/Links for References:
1. Ravi. M. Kishore, Cost Management, Taxman, Allied Services (p) Ltd.,
2. Sharma &Shashi. K Gupta ; Cost & Management Accounting Kalyani Publishers
3. Arora M N – A Text book of Cost & Management Accounting, Vikas Publishing, New
Delhi
4. Lal Jawahar, Srivastava Seema. Cost Accounting, 5thEdition, Tata Mcgraw-Hill, Delhi
5. S.K.R. Paul, Management Accounting, New Central Book Agency Private Ltd., Calcutta.
6. Horngren T. Charles, Datar M. Srikant and Rajan V. Madhav. (2014) Cost Accounting:
A Managerial Emphasis, 15th Edition, Prentice Hall publishers, Delh
7. Roger Cowe, Hand Book of Management Accounting, A Grower Handbook.
8. S. Mukherjee & A.P. Roychowdhury, Advanced Cost and Management Accountancy, New
Central Book Agency, Calcutta.
9. Brown &Haward, Mac Donald , Evans, Principles of Management Accountancy, London.

59
 10. John K. Shank, Cases in Cost Management: A Strategic Emphasis, South-Western
Publishing, Thomson Learning.

Note: Latest edition of text books may be used.

60
 Name of the Program: Master of Commerce
Name of the Course: 4.5 (Accounts) CUSTOMS DUTY and GST
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, students will be able to understand
the GST law in the country and provide an insight into practical aspects of GST and equip
them to become tax practitioners.
Syllabus:
Module 1: Introduction to GST
Introduction to GST- GST Acts- Meaning-Definition-Objectives-Features-Need and Benefits-
Dual GST Model- Classification of Goods and Services: Taxable – exempted–Composition
Scheme - Rates of GST- Registration: CGST, KGST (Karnataka State) and IGST Acts, 2017.
GST Network (GSTN) – Goods and Services Tax Suvidha Providers (GSP) – GSP Eco system.
(Provisions only)
Module 2: Levy and Collection of GST
Supply under sec 7 – Relevant definitions – supply for further business - supply without
consideration, composite and mixed supplies - Place of supply.
Time and Value of supply of Goods u/s 12 and Services u/s 13: Relevant definitions- time of
supply of goods u/s 12 services u/s 13, forward charge and reverse charge, vouchers for
exchangeable goods, residual goods, interest and late fee for delayed payment u/s 12(6), Value
of supply u/s 15- inclusions u/s 15(2) a,b,c,d – exclusions u/s 15(3), supply where value can’t
be determined and notified supplier, related person supply. Methods of Valuation of Goods
and Services- Problems including Composition levy.
(Provisions and Practical Problem)
Module 3: Input Tax Credit:
Relevant definitions- Eligibility and conditions for claiming credit – Apportionment of credits
and blocked credit – Credit on Capital goods – Availability of credit in special circumstances –
Transfer of Input tax credit – Claim of Input tax credit – Matching, reversal and reclaim of
Input tax credit, Recovery of Input tax credit and interest there on – Taking input tax credit in
respect of inputs sent for job work. – Problems on claiming Input Tax Credit and Assessment
of Tax Liability.(Provisions and Practical Problem)
Module 4: Procedure and Administration Under GST:
All procedures including registration, tax invoice, credit and debit notes, electronic way bill,
accounts and records, returns (GSTRs), payment of tax including reverse charge, refund, job
work-Provisions relating to electronic commerce-Liability to pay in certain cases
Administration of GST; Assessment and Audit- Inspection, Search, Seizure and Arrest
Demand and Recovery-Offences and Penalties-Advance Ruling- Appeals and Revision.
(Provisions Only)
Module 5: Customs Act, 1962:
Introduction to customs duty - Customs Procedures – levy and collection of customs duty-
exemptions from customs duties – Methods of Valuation of Customs Duty [including anti-
dumping and safe guard duty] - Baggage –Recent Amendments to Customs– Problems.
Detailed procedure in relation to transportation and warehousing – relevant rules and
regulations. Drawbacks of customs duties paid – Preparation and submission of drawback
claim forms. Adjudication and appeals before the customs authorities and the appellate
Tribunal.(Provisions and Practical Problem)

61
Suggested Books/Articles/Links for References:
1. GST Acts and Rules as amended till date
2. V S Datey, Indirect Taxes Law and Practice, Taxmann Publications, New Delhi
3. CA Anoop Modi and CA Mahesh Gupta, GST and Customs Law: SBPD Publication
4. Dr. H C Mehrotra, Prof. V P Agarwal, Goods and Services Tax and Customs Duty Sahitya
Bhavan Publications.
5. B.K. Ghargava, Indirect Tax Laws, Taxman Allied Services.
6. V.S. Datey, U.K. Bhargava, Indirect Tax Law and Practice.
7. Commercial’s GST, Commercial law publisher (India) Pvt Ltd, New Delhi.
8. Datey V.S.: GST Ready Reckoner, Taxman Publication, New Delhi
9. Koolwal, Ashish & Ritu: Goods and Services Tax ; Commercial Law Publisher (India) Pvt.
Ltd.
10. Patel, Chaudhary: Indirect Taxes, Chaudhary Publication, Jaipur
11. Goel Pankaj, GST Ready Referencer, Commercial Law Publisher (India) Pvt. Ltd.
12. Rastogi, Abhishek: Professionals guide to GST Ideation to reality.
Note: Latest edition of text books may be used.

62
 Name of the Program: Master of Commerce
Name of the Course: 4.3 (Finance) FOREX MANAGEMENT
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: The purpose of this course is to give the students an exposure to the way
foreign Exchange Market operates, to understand the principles of Currency valuation,
techniques that can be used to hedge foreign exchange risk and to create an understanding on
foreign exchange Management in India.
Syllabus:
Module 1: Elements for Foreign Exchange: International Monetary Systems: Concept, Gold
standard, Fixed Exchange Rates, Flexible Exchange Rates, Managed Float System,
Fluctuations in Foreign Exchange Rate: Causes and Effects - Need for stability in Foreign
Exchange Rate. Introduction to Forex, Evolution, Importance, Features & Objectives, Foreign
Exchange Market, Intermediaries, Exchange Rate Forecasting.

Module 2: Determination of Exchange Rates: Types of Foreign Exchange Risks, Factors

affecting exchange rates - International trade - Theories of determination of foreign exchange
rates - The Law of One Price, Purchasing Power Parity, Interest Rate Parity, Flow Model,
Asset Market Model. Balance of payment theory - Forecasting Forex Rates, Technical
Forecasts, Economic Models, forecasting of fixed exchange rates from convertible currencies.
Nominal Effective Exchange Rates and real Effective Exchange rates, Impact of exchange rate
on BOP - Remedial measures taken by Government & Regulatory Authorities in India.

Module 3: Forex Trading & Contracts: Forex trading infrastructure and networks, control's
on order placing, direct and indirect quotas, cross rates, speculation, exchange arithmetic
psychology of the forex trader, computerized trading programme, information analysis of
trading, Problems on Direct and Indirect Quotes. Contracts - Hedging against Exchange Rate
Fluctuations: Forwards, Options & Swaps – Problems.
Module 4: Exchange Payments: Cash and Spot Exchange Markets, Eurocurrency Markets,
The Role of Commercial Banks, Mechanics of Making Foreign Payment, SWIFT, LERMS,
Costs Associated with International payments, Basket of Currencies.

Module 5: Forex Risk Management – Meaning & Definition, Importance, Objectives,

Features, Methods, Applications. Hedging, Speculation and Management of types of
exposures in Forex Market. Using forward markets for hedging – hedging with money
market, currency options and currency futures: problems. Internal & External Hedging
Strategies – speculation in foreign exchange and money markets.
Suggested Books/Articles/Links for References:
1. Alan C Shapiro, Multi National Financial Management,
2. Clare C Gump, ABC of Foreign Exchange
3. Krishnamoorthy S, Guide to Foreign Exchange Regulations
4. Chaterjee A K, Principles of Foreign Exchanger
5. RAjwadi, Foreign Exchange Management
6. Keith Red Head, Financial Derivatives
7. V V Keshkamat , Foreign Exchange Arithematic, – Vivek Publications ,Mumbai
8. C Jeevandam, Foreign Exchange Arithematic and Risk Management, – Sulthanchand &
Sons 9.

63
 9. B K Chaudhuri, Finance of Foreign Trade and Foreign Exchange– Himalaya
Publishing House
10. Harris Manville, International Finance.
11. Madhu Vij, International Finance.
12. Keith Pibean, International Finance.
13. Avadhani B.K, International Finance Theory and Practice.
14. R.M Srivastava , Multinational Financial Management.
15. P.A. Apte, International Financial Management.
16. Bndar D.C, International Finance.
17. Murthy E.N, International Finance & Risk Management.
18. M.L. Verma, Foreign Trade & Management in India.
19. Rao and Chary, International Finance.
20. Ramachandra & Others ; International Finance
21. Shapiro Alan. C., Multinational Financial Management, Prentice Hall, New Delhi.
22. Apte P.G, International Financial Management, Tata McGraw Hill, New Delhi.
23. Mcrae T.N and D.P Walkar, Foreign Exchange Management, Prentice Hall.
24. Evilt H.E, Manual of Foreign Exchange.
25. Holgate H.C.F, Exchange Arithmetic.
26. Rajwade A.V., Foreign Exchange Risk Management, Prentice Hall of India
Note: Latest edition of text books may be used.

64
 Name of the Program: Master of Commerce
Name of the Course: 4.4 (Finance) SECURITY ANALYSIS & PORTFOLIO MANAGEMENT
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: On successful completion of the course, the students will get to know the
terms such as common stock, stock market, stock options, and approaches to investing in the
stock market and building stock portfolios. It also provides a basic introduction to portfolio
theory and study on various portfolio modelling associated with risks.
Syllabus:
Module 1: Introduction to Securities : Investment – Meaning & Definition, Types or Avenues
of Investment, Investment v/s Gambling v/s Speculation v/s Arbitration v/s Hedging,
Factors to be considered for Investment, Investment Policy, Risk and Return Analysis, Types of
Risk Appetite, Types of Risks in Investment, Sources of Risk, Risk Measurement – Standard
Deviation, Covariance, Beta, Correlation (problems), Legal framework and Regulatory cover
for Investment in India.
Module 2: Security Analysis: Introduction to Fixed and Variable Income Securities, Equity
Valuation Models, Fixed Income Securities Valuation Models: Bonds, Introduction to –
Fundamental Analysis, Economic Analysis, Industry Analysis, Company Analysis, Technical
Analysis – Modern Tools for Technical Analysis – Line, Point and Figure, Candlestick, Renko
Chart, Heikin Ashi, etc. Price Patterns of Stock, Price Trends of Stock, Practical explanation on
Technical Indicators used in Stock Market. Dow Theory & Efficient Market Hypothesis (EMH)
– Meaning and Types.
Module 3: Introduction to Portfolio Management & Models: Meaning of Portfolio
Management, Need, Objectives, Process, Selection of Securities, Harry Markowitz Optimum
Portfolio Theory, Capital Asset Pricing Model, CML, SML, Beta Factor – Alpha and Beta
Coefficient – Problems, Sharpe Single Index Model (Theory), Arbitrage Pricing Theory,
Principle of Arbitrage, Arbitrage Portfolios; Two Factor and Multi Factor Models.
Module 4: Portfolio Evaluation & Revision: Portfolio Evaluation Strategies - Sharpe Model –
Jensen Model – Treynor Model and MM Model – Problems Portfolio Revision, Active and
Passive Management, Formula Plans, Measure of Return, Risk Adjusted Measures of
Performance Evaluation, Market Timing, Evaluation Criteria and Procedures. Recent
development in strategies.
Module 5: Global Markets: Global Investment Benefits – Introduction to ADRs, GDRs, IDRs,
Green Bond, Masala Bond, FCCBs, Externa Commercial Borrowings, Foreign Bonds, Global
Mutual Funds – Relationship between Trends in Global Markets and the Domestic Markets,
International Investing, International Funds Management, Emerging Opportunities.
Suggested Books/Articles/Links for References:
1. A. Brahmiah & P. Subba Rao, Financial Futures and Options, HPH.
2. Kevin, S. (2010). Security Analysis and Portfolio Management. (2 ed.). New Delhi: PHI
learning Pvt Ltd.
3. Singh Preeti, Investment Management, HPH
4. Alexander Fundamental of Investments, Pearson Ed.
5. Hangen: Modern Investment theory. Pearson Ed.
6. Kahn: Technical Analysis – Plain and sample Pearson Ed.
7. Alexander, shampe and Bailey – Fundamentals of Investments Prentice Hall of India
8. Newyork Institute of Finance – How the Bond Market work – PHI.
9. Mayo – Investment Thomason hearning

65
 10. Pandian, P. (2005). Security analysis and portfolio management. (2ed.). Noida: Vikas
publishing house Pvt Ltd.
11. Bhat, S. (2008). Security analysis and portfolio management. (1 ed.). New Delhi: Excel
Books.
12. Chandra. (2011). Security Analysis and Portfolio Management. (4 ed). New Delhi: Tata
McGraw Hill Publishing company.
13. Ranganatham, M., & Madhumathi, R. (2004). Investment analysis and portfolio
management. (4 ed.). New Delhi: Pearson Education
Note: Latest edition of text books may be used.

66
 Name of the Program: Master of Commerce
Name of the Course: 4.5 (Finance) STRATEGIES FOR BANKING RISK AND
MARKETING MANAGEMENT
Course Credits No. of Hours per Week Total No. of Teaching Hours
4 Credits 4 Hrs 60 Hrs
Course Outcomes: The objective of this course is to provide an insight of Risk and Marketing
Management in Managerial Decision Making of Banking Industry.
Syllabus:
Module 1: KYC, AML and Account Opening Process
Importance of KYC and AML, Why RBI insists on KYC procedures, The role of Banks in
implementing KYC, penalties for non-adherence; Different stages of money laundering,
Understand the importance of AML at the time of account opening; Customer acceptance
policy: low, medium and high risk customers; Customer verification procedure, KYC
documents required for account opening, verification process; Account opening formalities,
forms, documents, procedures; Risk management ,KYC, AML – monitoring transactions and
reporting of suspicious transactions
Module 2: CASA Deposits
Meaning; Importance; Features and Benefits; Understand what are CASA deposits; Importance
of CASA deposits for banks ; Impact on profitability of banks; Features and benefits of current
accounts, savings accounts and their variants; Transactions, services and channels offered by
banks for CASA account holders; Benefits of CASA deposits to customers
Module 2: Banking Services to CASA Customers, Cross Sell Products Investments and
Loans.
Service channels – branch, ATM, internet, mobile banking; Payment and collection services –
cheques, electronic funds transfers, cash management, cheque clearing; Ancillary services –
locker and safe custody, payment of taxes and bills; Financial services – Sale of insurance
mutual funds, gold coins, Government bonds; Depository services – Demat and web trade;
Wealth management; Foreign exchange ; Principles of lending, concepts, regulations ; Retail
lending – secured and unsecured; Home loan, car loan, loan against securities, Credit cards,
personal loan and educational loan ;Business credit – working capital and term loan. Over
draft cash credit, term loans, fund based and non-fund based; Priority sector lending – Agri
credit, MSME ; NPA management
Module 3: Strategies for Increasing CASA Deposits through Sales and Marketing
Identify the targets and goals product wise for the year and for each month ; Plan the
marketing mix for achieving the goals- segmenting targeting products positioning, resource
planning ; Plan promotional activities to spread awareness; Collaborate with the team for
assigning individual targets, review and performance support; Catchment mapping – Identify
the area covered by the branch, identify different segments of customers, potential for
business, banking needs, competition; Promotional activities and campaign for lead
generation; Recording of leads, Understand the sales funnel, follow up suspects, identify
prospect; Field visit route map – Plan the route and customer visits per day; Sales call review
and monitoring
Module 4: Selling Skills and Customer Relationship Management
Continuous self- improvement Positive attitude, updated knowledge professional attire,
etiquette, behavior, communication skills; Understanding customer segments and needs –
Profiling of customers, analyzing customer’s financial goals, needs and banking transactions,
identifying appropriate products to satisfy the needs; Sales process – Pre sale – fixing up
appointments preparing the sales kit- Sales execution – Follow the five steps – opening,
67
developing a need, proposing products based on benefits; Handing objections, different types
of customers, practice the art of probing, listening and persuasion; Practice different type of
closure, close the sale; Post – sale analysis, follow – up and service; Account opening – assist in
documentation, completion of formalities and activation of account handing over account
opening kit to client, explain how to use the features, explain fees and charges; Understanding
customer needs and cross sealing appropriate products that satisfy the needs of customers;
Customer service management – handing complaints, resolving issues; Building win-win
relationships, balance compliance with service

Suggested Books/Articles/Links for References:

1. Uppal RK, Rimpi Kaur, Banking Sector Reforms in India, New Century Publications, New
Delhi
2. Agarwal OP, Banking and Insurance, Himalaya Publishing House, Mumbai
3. Vijayaragavan Iyengar, Introductioin to Banking, Excel Books, New Delhi
4. The Indian Institute of Bankers, Modern Banking, Mumbai
5. Indian Institute of Banking and Finance, Risk Management, Mumbai
Note: Latest edition of text books may be used.

*************************************************************

68
 REGULATIONS PERTAINING TOMASTER OF COMMERCE (M.Com)
COURSE UNDER CBC SYSTEM FROM 2014-15 ONWARDS

1. OBJECTIVE:

The broad objective of the Master of Commerce course is to impart to the

Students, professional education and training in various aspects of business and
its environment and provide them with opportunities to develop managerial and
analytical skills in order to meet the challenges of business at the national and
global level.

2. Eligibility for Admission:

A candidate who has passed the B.Com/B.B.M/ BBS and BBA Degree
examination of this University or of any other University re

cognized as equivalent thereto and has secured not less than 50% of the
marks in the aggregate in all the Commerce subjects of Business Education in all
the years (Examinations of the B.Com/BBM course) shall be eligible for
admission to the course. In the case of SC/ST/Cat-I students and blind students
the minimum percentage of marks required shall be less by 5%

3. Duration of the Course:

The course of study for M.Com, degree shall extend over a period of two
years divided into 4 (four) semesters. Each Semester will be of 16 weeks or more
duration with a minimum of 90 actual working days.

4. Scheme of Instruction:

1. In each semester there will be seven papers (including practicals)

2. There will be 27contact hours per week. This includes practicals.
3. Candidates are required to maintain record for computer practicals, which
will have to be certified by the Chairman / Co-ordinator of the course,
failing which students will not be permitted to take the end semester
examination in that subject.

5. Attendance:

Each course (theory/practical) shall be treated as an independent unit for

the purpose of attendance. A student shall attend a minimum of 75% of the total
instruction hours in a course (theory/practical) including tutorials and seminars in
each semester. There shall be no provision for condonation of shortage of
attendance and a student who fails to secure 75% attendance in a course shall be
required to repeat that semester.

6. Medium of Instruction:

The medium of instruction shall be English. However a candidate will be

permitted to write the examination either in English or in Kannada.

Page 1 of 43
 7. Registering for the Examination:

A candidate shall register for all the papers of a semester when he appears
for the examination of that semester for the first time.
8. Scheme of Examination:

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

8.2 The details of the scheme of examination are as given below:

No. of papers per Maximum Marks No. of

Sl. No. Course Duration
semester of Per Semester Credits
52
1 M.Com I & II 6+1 700
(26+26)

8.1 Each semester will normally have six (Hardcore) and one (soft core) paper
and each shall be for 100 marks.

8.2 (i) The composition of theory and internal assessment marks for each paper
will be 70 and 30 respectively. However, in Computer related papers it will
be 70+30 (theory + practical).
ii. Duration of examination per theory paper of 70 marks shall be for 3 hours,
for practicals it will be 11/2 (one and half) hours.
iii. Practical records will be evaluated as part of the practical examination.

iv. In case of practical examinations, students will be assessed on the basis of

knowledge of processes, skills operations involved, results/calculations
and reporting.

v. Practical examination will be conducted with both internal and external

examiners. If the external examiner absents, then the examination will be
conducted by two internal examiners.

8.3 Every theory paper shall ordinarily consist of two/three sections, developed
to testing of conceptual skills, understanding skills, comprehension - skills,
articulation and application skills.

8.4 (i) In case of theory papers the various components of internal assessment
will be as follows:
a) Assignment – 5 Marks
b) Attendance – 5 marks
c) Internal Test – 20 Marks
(The test shall be for 11/2 hour duration carrying 40 marks. The marks scored by the
candidate shall be later reduced to 20 marks).

(ii) The Departmental Council / College / Centre shall notify in the first week
of each semester, scheme of internal assessment, containing the details of
tests, assignments, and seminars.

(iii) Co-ordination Committee: In order to monitor IA tests there shall be Co-

ordination Committee consisting of the following:
1. Chairman BOS: Chairman
2. One Senior Faculty Member
Page 2 of 43
 3. Two members from affiliated colleges as recommended by the BOS
4. For Information System and Computers Subject, A Viva-Voce and
Practical Exam for 30 marks will be conducted by external examiners.

(iv) At least one week prior to the last working day, I.A. marks secured by the
candidates shall be displayed on the notice board.

(v) The Departmental Council / College / Centre may decide to give

test/seminar to candidates who absent themselves for the above, only if
the Council is convinced that the absence of the candidate is on valid
grounds. However, the Council will allow the candidate to avail of this
provision within the duration of that semester.

(vi) The statement of internal assessment shall be sent to the Registrar

(Evaluation) one week prior to the commencement of that particular
semester examination.

8.5 Question Paper Pattern:

Section – A:
Answer any Seven Questions out of Ten. Each Question Carries Two Marks
(7x2=14)

Section – B:
Answer any Four Questions out of Six. Each Question Carries Five Marks (4x5=20)

Section – C:
Answer any Three Questions out of Five. Each Question Carries Twelve Marks
(3x12=36)

8.6 Dissertation:
Each student will choose business research project/live business problem in a
business organization or industry, and prepare a dissertation report. He/she
will formulate it as a research/consultancy problem, work under the guidance
of a faculty member on it during the II & III semesters, prepare a report based
on his/her work under the guidance of a faculty member and submit at the end
of each semester. This will be evaluated for 150 marks. Project Dissertation
guidance for a faculty member will involve a workload of 5 hours per week in
a semester. Dissertation guidance of 8 students by a faculty member will be
equivalent to the teaching of one paper per semester. Viva voce examination
will be conducted for 50 marks by BOE.
9. Board of Examiners and Valuation of Answer Scripts:

9.1 There shall be a Board of Examiners for scrutinizing and approving the
question papers and scheme of valuation.

9.2 About 50% of the examiners appointed for setting of question papers and
valuation work in each semester shall be external.

9.3 Each written paper shall be valued by one internal examiner and one external
examiner. Each practical examination shall be jointly conducted and
evaluated by one internal examiner and one external examiner or two external
Page 3 of 43
 examiners if there are no internal examiners. But not by two internal
examiners.

9.4 If the difference in marks between two valuation is more than 15% of the
maximum marks, the Registrar (Evaluation) or his nominee shall check the
entries and the total marks assigned by the two valuers. If there is any mistake
in totaling, it shall be rectified. While checking the total, if it is observed that
any one or more of the answers is not valued by one of the valuers, the
Chairman, BOE shall advise internal members of the Board of Examiners to
value that answer. After receiving the marks, the Chairman, BOE shall make
the necessary corrections. Despite all these corrections, if the difference
between the two valuations is still more than 15%, the Chairman, BOE shall
arrange for third valuation by examiners from the approved panel of
examiners.

9.5 In case of two valuations, the average of the two valuations and if there are
three valuations, the average of the nearest two valuations shall be taken for
declaring results. The candidates not satisfied with the results may apply for
photocopies of the answer scripts and / or challenge valuation.

9.6 Challenge Valuation:

A student who desires to challenge the marks awarded to him/her may do so
by submitting an application along with the prescribed fee to the Registrar
(Evaluation) within 15 days after the announcement of the results. Such
candidates shall be provided with a Xerox copy of the answer book after
concealing the name of the valuers.

The answer scripts for which challenge valuation is sought for shall be sent to
another external examiner. The average of the marks awarded in the
challenge valuation and the marks of the earlier valuation which is closer to
the challenge valuation shall be the final award.

10. Classification of Successful candidates:

Minimum for a pass in each paper shall be 40% in Semester paper and 50% in
aggregate of all the papers in that semester.

The results of successful candidates at the end of each semester shall be

declared on the basis of Percentage of Aggregate Marks and in terms of Grade Point
Average (GPA) and alpha – sign grade. The results at the end of the fourth semester
shall also be classified on the basis of Percentage of Aggregate Marks and on the
basis of the Cumulative Grade Point Average (CGPA) obtained in all the four
semesters and the corresponding overall alpha – sign grade. An eight point grading
system, alpha – sign grade as described below shall be adopted.

First Class with Distinction 70% and above (A+, A++ or O)

First Class 60% and above but less than 70% (A)
High Second Class 55% and above but less than 60% (B+)
Second Class 50% and above but less than 55% (B)
Pass Class 40% and above but less than 50% (C)
Page 4 of 43
 Eight Point Alpha – Sign Grading Scale:
Grade Point
<4 4-<5 5-<5.5 5.5-<6 6-<7 7-<8 8-<9 9-10
Average
Alpha-Sign D C B B+ A A+ A++ O
Grade:
The Grade Point Average (GPA) in a Semester and the Cumulative Grade
Point Average (CGPA) at the end of fourth semester shall be computed as follows:
Computation of Grade Point Average (GPA):
The grade points (GP) in a course shall be assigned based on the basis of actual
marks scored in that course as per the table below. They shall be generally
percentages divided by 10. The Grade Point Weights (GPW) shall then be calculated
as the product of the grade points earned in the course and the credits for the course.
The total GPW for a semester is obtained by adding the GPW of all the courses of the
semester.
ILLUSTRATION 1 (26 Credits)
Papers P1 P2 P3 P4 P5 P6 P7 Total
Max. marks 100 100 100 100 100 100 100 700
% Marks Obtained 77 73 58 76 64 66 82 496
Grade Points Earned (G.P.) 7.7 7.3 5.8 7.6 6.4 6.6 8.2 -
Credits for the Course (C) 4 4 4 4 4 4 2 26
Total GPW = GP x C 30.8 29.2 23.2 30.4 25.6 26.4 16.4 182
Semester Aggregate Marks : 496 / 700 = 70.86%
Classification of Result : First Class with Distinction
The GPA shall then be computed by dividing the total GPW of all the courses of study
by the total credits for the semester, GPA = Total GPW / Total Credits = 182 / 26 = 7.0
Semester Alpha Sign Grade: A+

ILLUSTRATION 2 (24 Credits)

Papers P1 P2 P3 P4 P5 P6 Total
Max. marks 100 100 100 100 100 100 600
% Marks Obtained 67 73 78 76 84 88 466
Grade Points Earned (G.P.) 6.7 7.3 7.8 7.6 8.4 8.8 -
Credits for the Paper 4 4 4 4 4 4 24
Total GPW = GP x C 26.8 29.2 31.2 30.4 33.6 35.2 186.4
Semester Aggregate Marks: 466 / 600 = 77.67%
Classification of Result: First Class with Distinction
GPA = Total GPW / Total Credits = 186.4 / 24 = 7.77

Semester Alpha Sign Grade: A++

11. Calculation of Cumulative Grade Point Average (CGPA):
The Cumulative Grade Point Average (CGPA) at the end of the fourth semester shall
be calculated as the weighted average of the semester GPW. The CGPA is obtained
by dividing the total of GPW of all the four semesters by the total credits for the
programme.
Page 5 of 43
 ILLUSTRATION I
Semester I II III IV Total
Total Marks per Semester 700 700 600 600 2600
Total Marks Secured 496 560 466 510 2032
Semester Alpha Sign Grade A+ A++ A+ A++ -
Semester GPA 7.0 8.0 7.77 8.5 -
Semester Credits 26 26 24 24 100
Semester GPW 182 208 186.5 204 822.9
Aggregate Percentage of Marks = 2032 / 2600 = 78.15 %
Classification of Result: First Class with Distinction
Cumulative Grade Point Average (CGPA)
= Total of Semester GPW / Total Credits for the programme = 780.5 /100 =7.805
Programme Alpha Sign Grade: A++
These are the sample illustrations of computing semester grade point averages and
cumulative grade point average and the alpha – sign grades assigned.
12. MINIMUM FOR A PASS:
12.1 A candidate shall be declared to have passed the PG program if he/she secures at
least a CGPA of 4.0 (Course Alpha-Sign Grade C) in the aggregate of both
internal assessment and semester end examination marks put together in each unit
such as Theory Papers / Practical’s / Project Work / Dissertation / Viva-Voce.
12.2 The candidates who pass all the semester examinations in the first attempts are
eligible for ranks provided they secure at least CGPA of 6.0 (or Alpha-Sign
Grade A).

14.3 The results of the candidates who have passed the fourth semester examination
but not passed the lower semester examinations shall be declared as NCL (Not
Completed Lower semester examinations). Such candidates shall be eligible for
the degree only after completion of all the lower semester examinations.
12.4 A candidate who passes the semester examinations in parts is eligible for only
Class / CGPA and Alpha-Sign Grade but not for ranking.

12.5 There shall be no minimum in respect of internal assessment.

However minimum pass in each paper shall be 40% in semester end exam (28
Marks out of 70 Marks) and 50% aggregate of all papers in that semester.

12.6 A Candidate who fails in any of the unit / dissertation / viva-voce shall reappear
in that unit / dissertation / viva-voce and pass the examination subsequently.

13. CARRY OVER PROVISION: Candidates who fail in a lower semester

examinations may go to the higher semesters and take the examinations.

14. REJECTION OF RESULTS:

i. A candidate who fails in one or more papers of a semester may be permitted to
reject the result of the whole examination of that semester. Rejection of result

Page 6 of 43
 paper wise shall not be permitted. A candidate who rejects the results shall
appear for the examination of that semester in the subsequent examination.

ii. Rejection shall be exercised only once in each semester and the rejection once
exercised shall not be revoked.

iii. Application for rejection along with payment of the prescribed fee shall be
submitted to the Registrar (Evaluation) through the department/college together
with the original statement of marks within 30 days from the date of publication of
the result.

iv. A candidate who rejects the result is eligible for only class and not for ranking.

15. IMPROVEMENT OF RESULTS:

i) A candidate who has passed in all the papers of a semester may be permitted to
improve the result by reappearing for the whole examination of that semester.

ii) The reappearance could be permitted twice during double the period without
restricting it to the subsequent examination only. The regulation governing
maximum period for completing various degree/ diploma programme notified by
the University from time to time shall be applicable for improvement of results
also.

iii) The student could be permitted to apply for the improvement examination 45
days in advance of the pertinent semester examination whenever held.

iv) If the candidate passes in all the subjects in reappearance, higher of the two
aggregate marks secured by the candidate shall be awarded for that semester. In
case the candidate fails in the reappearance, candidate shall retain the first
appearance result.

v) A candidate who has appeared for improvement is eligible for class only and not
for ranking.
Internal assessment marks shall be shown separately in the marks card. A
candidate who has rejected the result or who, having failed, takes the examination
again or who has appeared for improvement shall retain the internal assessment
marks already obtained.

A candidate who fails in any of the semester examinations may be permitted to

take the examinations again at a subsequent appearance as per the syllabus and
scheme of examination in vogue at the time the candidate took the examination
for the first time. This facility shall be limited to the following two years.

16. POWER TO REMOVE DIFFICULTIES

i) If any difficulty arises in giving effect to the provisions of these regulations, the
Vice-Chancellor may by order make such provisions not inconsistent with the
Act, Statutes, Ordinances or other Regulations, as appears to be necessary or
expedient to remove the difficulty.
ii) Every order made under this rule shall be subject to ratification by the
Appropriate University Authorities.

Page 7 of 43
 APPENDIX “A”
M.Com (MASTER OF COMMERCE) - COURSE MATRIX

I SEMESTER M.Com (MASTER OF COMMERCE)

Duration Marks
Instruction
Paper Subjects of Exam Credits
Hrs/Week IA Exam Total
(Hrs)
1.1 Monetary System 4 3 30 70 100 4
1.2 International Business 4 3 30 70 100 4
Macro Economics for Business
1.3 4 3 30 70 100 4
Decisions
1.4 Information Systems and Computers 4 3 30 70 100 4
1.5 Advanced Financial Management 4 3 30 70 100 4
1.6 Human Resource Management 4 3 30 70 100 4
SOFT CORE
1.7 3 3 30 70 100 2
Communication Skills
I SEMESTER TOTAL OF CREDITS 26

II SEMESTER M.Com (MASTER OF COMMERCE)

Duration Marks
Instruction
Paper Subjects of Exam Credits
Hrs/Week IA Exam Total
(Hrs)
2.1 Indian Banking 4 3 30 70 100 4
2.2 Risk Management 4 3 30 70 100 4
Advanced E – Commerce & Mobile
2.3 4 3 30 70 100 4
Commerce
2.4 Business Research Methods 4 3 30 70 100 4
Operations Research & Quantitative
2.5 4 3 30 70 100 4
Techniques
2.6 Business Marketing 4 3 30 70 100 4
SOFT CORE
2.7 3 3 30 70 100 2
Micro Finance

II SEMESTER TOTAL OF CREDITS 26

Page 8 of 43
 III SEMESTER M.Com (MASTER OF COMMERCE)
ELECTIVE – I ACCOUNTING & TAXATION
Duration Marks
Instruction
Paper Subjects of Exam Credits
Hrs/Week IA Exam Total
(Hrs)
Common Paper
3.1 Business Ethics & Corporate 4 3 30 70 100 4
Governance
3.2 Corporate Financial Reporting 4 3 30 70 100 4
3.3 Accounting for Managerial Decision 4 3 30 70 100 4
3.4 Strategic Cost Management – I 4 3 30 70 100 4
3.5 Direct Taxes & Planning 4 3 30 70 100 4
3.6 Open Elective 4 3 30 70 100 4
III SEMESTER TOTAL OF CREDITS 24

III SEMESTER M.Com (MASTER OF COMMERCE)

ELECTIVE – II FINANCE AND BANKING
Duration Marks
Instruction
Paper Subjects of Exam Credits
Hrs/Week IA Exam Total
(Hrs)
Common Paper
3.1 Business Ethics & Corporate 4 3 30 70 100 4
Governance
3.2 Financial Markets 4 3 30 70 100 4
3.3 Financial Services 4 3 30 70 100 4
3.4 Security Analysis 4 3 30 70 100 4
3.5 Portfolio Management 4 3 30 70 100 4
3.6 Open Elective 4 3 30 70 100 4
III SEMESTER TOTAL OF CREDITS 24

III SEMESTER M.Com (MASTER OF COMMERCE)

ELECTIVE – III SYSTEM MANAGEMENT
Duration Marks
Instruction
Paper Subjects of Exam Credits
Hrs/Week IA Exam Total
(Hrs)
Common Paper
3.1 Business Ethics & Corporate 4 3 30 70 100 4
Governance
Relational Database Management
3.2 4 3 30 70 100 4
Systems
Data Communications and
3.3 4 3 30 70 100 4
Networking
3.4 Enterprise Resource Planning 4 3 30 70 100 4
3.5 Systems Analysis and Design 4 3 30 70 100 4
3.6 Open Elective 4 3 30 70 100 4
III SEMESTER TOTAL OF CREDITS 24

Page 9 of 43
 IV SEMESTER M.Com (MASTER OF COMMERCE)
ELECTIVE – I ACCOUNTING & TAXATION
Duration Marks
Instruction
Paper Subjects of Exam Credits
Hrs/Week IA Exam Total
(Hrs)
Common Paper
4.1 4 3 30 70 100 4
Commodity Market
Corporate reporting practices and Ind
4.2 4 3 30 70 100 4
AS
4.3 Strategic Cost Management - II 4 3 30 70 100 4
4.4 Goods and Service Taxes 4 3 30 70 100 4
Viva -
4.5 Dissertation 8 -- Voce 150 200 8
50
IV SEMESTER TOTAL OF CREDITS 24

IV SEMESTER M.Com (MASTER OF COMMERCE)

ELECTIVE – II FINANCE AND BANKING
Duration Marks
Instruction
Paper Subjects of Exam Credits
Hrs/Week IA Exam Total
(Hrs)
Common Paper
4.1 4 3 30 70 100 4
Commodity Markets
4.2 Forex Management 4 3 30 70 100 4
International Financial Institutions &
4.3 4 3 30 70 100 4
Markets
4.4 Banking Operations and Management 4 3 30 70 100 4
Viva -
4.5 Dissertation 8 -- Voce 150 200 8
50
IV SEMESTER TOTAL OF CREDITS 24

IV SEMESTER M.Com (MASTER OF COMMERCE)

ELECTIVE – III SYSTEM MANAGEMENT
Duration Marks
Instruction
Paper Subjects of Exam Credits
Hrs/Week IA Exam Total
(Hrs)
Common Paper
4.1 4 3 30 70 100 4
Commodity Markets
4.2 Artificial Intelligence 4 3 30 70 100 4
Distributed Computing and
4.3 4 3 30 70 100 4
Applications
4.4 Data Mining and Data Warehousing 4 3 30 70 100 4
Viva -
4.5 Dissertation 8 3 Voce 150 200 8
50
IV SEMESTER TOTAL OF CREDITS 24
OPEN ELECTIVE
a. Income Tax
b. Finance and Banking
ELECTIVE PAPERS:
I. ACCOUNTING & TAXATION
II. FINANCE & BANKING
III. SYSTEM MANAGEMENT
Page 10 of 43
 I - ACCOUNTING AND TAXATION

COMMON PAPER
3.1 BUSINESS ETHICS AND CORPORATE GOVERNANCE
Objectives:
1. To make the student conscious about ethical values in real life and in business.
2. To make students internalize ethical values and practices.

Module – 1:
Ethics in Business: Definition of business ethics – A model of ethics; ethical
performance in business; managerial values and attitudes; ethical congruence;
managerial philosophy; types of ethics ; code of ethics; importance of ethics in
business.

Module – 2
Ethical Theories and Corporate social responsibility: Cognitivism and non-
cognitivism; consequentialism versus non-consequentialism- Utilitarianism; Religion
and ethics; Kantianism versus Utilitarianism; Business and Religion; Ethics and Social
responsibility: Corporate social responsibility; changing expectations; diagnostics model
of social responsiveness; four faces of social responsibility- ethical climate in companies.

Module – 3
Ethics in Marketing: Ethical dilemmas in marketing- unethical marketing practices-
ethical and social issues in advertising- common deceptive marketing practices-role of
consumerism.
Ethics in Finance: Unethical financial practices – creative accounting- hostile takeovers-
tax evasion- corporate crimes.

Module – 4
Ethics in Human Resources Management: Human resource system- psychological
expectancy model- Human resource management practices and ethical implications-
Individualism versus collectivism in human resource management practices
Ethics and Information Technology: Ethical issues relating to computer applications;
security threats – computer crime- computer viruses- software piracy- hacking –
computer crime prevention – ethical dilemmas and considerations.

Module – 5
Concept of corporate governance – importance - Corporate governance and agency
theory. Benefits of good corporate governance - present scenario in India.
Reforming Board of Directors, Birla committee, Naresh Chandra Committee, Narayana
Murthy committee, Corporate Governance code future scenario. Changes is corporate
governance issues as per new Companies Act 2013

Books for Reference:

1. S.K. Chakraborthy: Foundations of Managerial Work Contributions from Indian
Thought, Himalaya Publishing House, Bombay.
2. V.S. Mahesh: Thresholds of Motivation, Tata McGraw Hill.
3. Pradip N. Khandwalla: Organisational Designs for Excellence, Tata McGraw
Hill.
4. Theophane A. Mathias: Corporate Ethics, (Ed) Allied. Publishers.
5. Beanchamp Tom L: Ethical Theory and Business, Prentice Hall.
6. Behram Kack N: Essays on Ethics in Business and the Professions, Prentice Hall.
7. Blanchard, Kenneth : The Power of Ethical Management, EM of Co.
8. Borchert, Donald M: Exploring Ethics, Macmillan Pub. Co.
9. Bowie, Norman E: Business Ethics, Prentice Hall.
10. Brady, F. Neil : Ethical Managing, Macmillan Pub. Co.
Page 11 of 43
11. Buckholz, Rogene A: Fundamental concepts and problems in business Ethics,
Prentice Hall.
12. Cavanagh, Gerald F: Ethical Dilemmas in the Modern Corporation, Prentice
Hall.
13. Cederblam, Jerry: Ethics at Work, Wadsworth Publishing Co.
14. Desjardins, Joseph R: Contemporary Issues in Business Ethics, Wadsworth
Publishing Company.
15. Donaldson, Thomas: Ethical Issues in Business, Prentice Hall.
16. Donaldson, Thomas: The Ethics of International Business, Oxford University
Press.
17. Ferreth oc: Business Ethics, Prentice Hall.
18. Garrelt, John C: Business Ethics, Prentice Hall.
19. Hoffman, W. Michael: Business Ethics, Prentice Hall.
20. Gupta. L.C. Corporate Management and Accounability.
21. Mc.Millan Institution for FM and Research Chennai.

Page 12 of 43
 3.2 CORPORATE FINANCIAL REPORTING

Objective:

1. To gain expert knowledge to analyze financial statements and to familiarize with

recent developments in the area of financial reporting.
2. To gain ability to solve financial reporting and valuation problems.

Module 1: Accounting Standards: Accounting Standards, Interpretations and guidance

notes on various aspects issued by the ICAI and their applications. Overview of
International Accounting Standards (IAS);

Module 2: International Financial Reporting Standards (IFRS):Interpretations by

International Financial Reporting Committee (IFRIC), Significance vis-à-vis Indian
Accounting Standards. US GAAP, Application of IFRS and US GAAP.

Module 3: Corporate Financial Reporting:Issues and problems with special reference

to published financial statements; Sustainability Reporting: Concept of Triple Bottom
Line Reporting, Global Reporting Initiative (GRI), and International Federation of
Accountants (IFAC)

Module 4:Accounting and Reporting of Financial Instruments: Meaning,

recognition, de-recognition and offset, compound financial instruments, measurement of
financial instruments, Hedge accounting, Disclosures; Financial Reporting by Non-
banking finance companies, Merchant Bankers, stock and commodity market
intermediaries.

Module 5: Developments in Financial Reporting:Value Added Statement, Economic

Value Added, Market Value Added, Shareholders’ Value added, Human Resource
Reporting, and Inflation Accounting.

References:

1. IFRS for India, Dr.A.L.Saini, Snow white publications

2. Roadmap to IFRS and Indian Accounting Standards by CA Shibarama Tripathy
3. IFRS explained – A guide to International financial reporting standards by BPP
learning Media
4. IFRS for finance executives by Ghosh T P, taxman allied services private limited
5. IFRS concepts and applications by Kamal Garg, Bharath law house private
limited
6. IFRS: A Quick Reference Guide by Robert J. Kirk, Elsevier Ltd.
7. First lesson to International Financial ReportingStandards beginners guide by MP
Vijay Kumar, prime knowledge services.
8. A student’s guide to international financial reporting standards by Clare Finch,
Kalpan Publishing.

Page 13 of 43
 3.3 ACCOUNTING FOR MANAGERIAL DECISIONS

Objectives:
To enable students to apply cost accounting theory in management decision making
process.

Module – 1: managerial Decision making

Decision making process, Database for decision-making, Cost-based Decision-
making.

Module – 2: Cost behavior and profit analysis:

Marginal Costing and Short term Decisions and pricing, Application of short term
decision models: key factors, diversification of products, profit planning, Product
mix decision, contribution analysis, make or buy decisions, discontinuation of
product, diversification of product line, accept or reject special order, break-even
analysis, cost-volume profit analysis.

Module – 3: Responsibility accounting and divisional performance

measurement:
Responsibility accounting: meaning and definition, process in implementation,
responsibility reporting, centres for control, benefits of responsibility accounting,
difficulties in the implementation of responsibility accounting, methods for
measuring divisional performance, divisional performance reporting.

Module – 4: budgetary control and variance analysis

Steps in Preparation of master budget, zero based budgeting (ZBB): meaning,
requisites for implementation, features, ZBB vs Traditional budgeting, benefits,
criticism. Planning, programming budgeting system (PPBS): meaning, definition,
PPBS vs conventional budgeting, stages in PPBS, advantages. Performance
budgeting: meaning, reasons of performance budget, requisites, and steps in
implementation. Monitoring results and control variances: planning and operational
variances, interpretation of variances. (Theory only).

Module – 5: Uniform Costing and inter firm comparison

Meaning, objectives, requisites for the installation of Uniform costing, uniform
costing manual, advantages and disadvantages. Inter-firm comparison: meaning,
requisites, Procedure involved under inter-firm comparison, advantages and
disadvantages.

Books for Reference:

1. Vashist and Saxena, Advanced Cost and Management Accounting, Sultan Chand and
sons.
2. Jain and Narang, Advanced Cost Accounting, Kalyani.
3. Arun Prasad Roy Chowdhury, etal; Cost and Management Accountancy, New
Central Book Agency.
4. Horngren, Cost Accounting; A Managerial Emphasis, PHI.
5. Prasad. N.K, Principles and Practice of Cost Accounting, Book Syndicate.
6. ICWA Publications on application of costing principles in different industries.
7. Jawaharlal, Cost Accounting, TMH
8. Khan and Jain, Theory and Problem of Management and Cost Accouting, TMH.
9. Nigam and Sharma, Cost Analysis and Control Management Approach, HPH.
10. ICWA, Calcutta, Advanced Cost and Management Accountancy Methods,
Techniques and Applications.
11. Mukherjee. S and Roy Chowdhury, Advanced Cost and Management Accountancy,
New Central Book Agency, Calcutta.

Page 14 of 43
 3.4 STRATEGIC COST MANAGEMENT– I

Objective: To expose the students to the internal environment of business and to enable
them to formulate strategies relating to cost.

Module – 1: Costing Strategy:

Influence of different cost elements on business enterprise, Importance of analyzing cost
elements, cost control and cost reduction: meaning, process, methods and techniques of
cost control and cost reduction, cost management: areas of cost management, difference
between cost management and cost accounting, role of cost accounting in strategic
planning and management control.

Module – 2: Strategic Cost and Performance Evaluation:

Integration of strategic cost management with performance evaluation, Strategic cost
management issues in different elements of cost; material, labour and overheads; product
design, value analysis and value engineering, strategic analysis of cost, business process
re-engineering, benchmarking.

Module – 3: Activity Based Costing System:

Introduction to traditional methods of overhead absorption, problems of overhead
absorption system under Traditional System, introduction to ABC, Kaplan and Coopers
approach to ABC, cost drivers and cost activities, allocation of overheads under ABC,
Characteristics of ABC, benefits from adaptation of ABC System, problems on
comparison between traditional system and ABC system.

Module – 4: Life Cycle Costing:

Meaning of LCC, factors affecting Life cycle costing, phases in product life cycle,
characteristics, product life cycle and cost control. Experience curve in product life cycle
costing. Project life cycle costing: Meaning, categories of project life cycle costs,
optimization of project life cycle costs.

Module – 5: Just in Time and Kaizen Costing

JIT – features, methodology in implementation of JIT, Benefits of JIT. Kaizen Costing:
concept, procedure for implementation, evaluation, benefits of Kaizen costing. Lean Cost
Management: Meaning, definition, factors, applications, procedure to implementation,
comparison with traditional management system, Modern production management
techniques, benefits and drawbacks of Lean Cost Management.

Books for Reference:

1. Ravi. M. Kishore, Cost Management, Taxman, Allied Services (p) Ltd.,
2. S.K.R. Paul, Management Accounting, New Central Book Agency Private Ltd., Calcutta.
3. Charles T. Horngren, George Foster, Srikant M. Data, Cost Accounting: A Managerial Emphasis,
Prentice Hall of India, New Delhi.
4. Roger Cowe, Hand Book of Management Accounting, A Grower Handbook.
5. S. Mukherjee & A.P. Roychowdhury, Advanced Cost and Management Accountancy, New
Central Book Agency, Calcutta.
6. Anthony R.N, Management Accounting Principles, Grawin Publishing.
7. Batty J, Mc Donald & Evans, Management Accountancy, London.
8. Bierman H &Drabin A.R, An Introduction Managerial Accounting, McMillan Company, New
York.
9. Broad H.W & Carmichael K.S, A Guide to Management Accounting, HFL (Pub) Ltd., London.
10. Brown &Haward, Mac Donald , Evans, Principles of Management Accountancy, London.
11. De Pauls, Management Accounting in Practice, F.C. Europe Pub. Ltd., London.
12. Keith Ward, Strategic Management Accounting, Butterworth Heirmann Pub.
13. John K. Shank, Cases in Cost Management: A Strategic Emphasis, South-Western Publishing,
Thomson Learning.

Page 15 of 43
 3.5 DIRECT TAX PLANNING

Objective:
To give an integrated view of direct tax and apply the laws to business decisions.

Module – 1:
Basic frame work of direct taxation, principles of direct taxation appraisal of annual
Finance Act, tax planning and its methods, advance tax rulings.

Module – 2:
Sailent features of company taxation, scheme of taxing business income of companies,
business deductions/allowances, disallowances and depreciation.

Module – 3:
Computation of taxable income of companies set off and carry forward of losses,
deductions under section 80G/801A-801B-801C

Module – 4:
Tax planning with respect to amalgamation and mergers, multinational companies,
double taxation treaties, joint ventures and foreign collaborations, tax consideration in
make or buy, own or lease, retain or replace, Transfer pricing.

Module – 5:
Procedure for assessment, deduction of tax at source, advance payment of tax, refunds,
appeals and revision.

Module – 6:
Wealth tax for companies, charging section, exempted wealth computation of net wealth,
wealth tax planning.

Books for References:

1. Vinod K. Singhania, Direct Tax Law and Practice, Taxman.
2. AgrarwalP.K, Tax Planning for Companies, Hind Law Publishers, New DELHI.
3. Dr. H.C. Mehrotra and Dr. S.P. Goyal, Income Tax Law and Practices, Sahitya
Bhavan, Agra.
4. Sukumar Bhattachary, Tax Planning in India.
5. Sharat Bargava: Direct Taxes.
6. B.B. Lal & N. Vashist – Direct Taxes, - Pearson – New Delhi.
7. Girish Ahuja and Dr. Ravigupta – Direct Taxes Law and practices-Bharaths.
8. Dr. Manohar – Direct Taxes, - Snow white.

Page 16 of 43
 II – FINANCE AND BANKING

COMMON PAPER
3.1 BUSINESS ETHICS AND CORPORATE GOVERNANCE
Objectives:
1. To make the student conscious about ethical values in real life and in business.
2. To make students internalize ethical values and practices.

Module – 1:
Ethics in Business: Definition of business ethics – A model of ethics; ethical
performance in business; managerial values and attitudes; ethical congruence;
managerial philosophy; types of ethics; code of ethics; importance of ethics in business.

Module – 2
Ethical Theories and Corporate social responsibility: Cognitivism and non-
cognitivism; consequentialism versus non-consequentialism- Utilitarianism; Religion
and ethics; Kantianism versus Utilitarianism; Business and Religion; Ethics and Social
responsibility: Corporate social responsibility; changing expectations; diagnostics model
of social responsiveness; four faces of social responsibility- ethical climate in companies.

Module – 3
Ethics in Marketing: Ethical dilemmas in marketing- unethical marketing practices-
ethical and social issues in advertising- common deceptive marketing practices-role of
consumerism.
Ethics in Finance: Unethical financial practices – creative accounting- hostile takeovers-
tax evasion- corporate crimes.

Module – 4
Ethics in Human Resources Management: Human resource system- psychological
expectancy model- Human resource management practices and ethical implications-
Individualism versus collectivism in human resource management practices
Ethics and Information Technology: Ethical issues relating to computer applications;
security threats – computer crime- computer viruses- software piracy- hacking –
computer crime prevention – ethical dilemmas and considerations.

Module – 5
Concept of corporate governance – importance - Corporate governance and agency
theory. Benefits of good corporate governance - present scenario in India.
Reforming Board of Directors, Birla committee, Naresh Chandra Committee, Narayana
Murthy committee, Corporate Governance code future scenario. Changes is corporate
governance issues as per new Companies Act 2013

Books for Reference:

1. S.K. Chakraborthy: Foundations of Managerial Work Contributions from Indian
Thought, Himalaya Publishing House, Bombay.
2. V.S. Mahesh: Thresholds of Motivation, Tata McGraw Hill.
3. Pradip N. Khandwalla: Organisational Designs for Excellence, Tata McGraw
Hill.
4. Theophane A. Mathias: Corporate Ethics, (Ed) Allied. Publishers.
5. Beanchamp Tom L: Ethical Theory and Business, Prentice Hall.
6. Behram Kack N: Essays on Ethics in Business and the Professions, Prentice Hall.
7. Blanchard, Kenneth : The Power of Ethical Management, EM of Co.
8. Borchert, Donald M: Exploring Ethics, Macmillan Pub. Co.
9. Bowie, Norman E: Business Ethics, Prentice Hall.
10. Brady, F. Neil : Ethical Managing, Macmillan Pub. Co.

Page 17 of 43
11. Buckholz, Rogene A: Fundamental concepts and problems in business Ethics,
Prentice Hall.
12. Cavanagh, Gerald F: Ethical Dilemmas in the Modern Corporation, Prentice
Hall.
13. Cederblam, Jerry: Ethics at Work, Wadsworth Publishing Co.
14. Desjardins, Joseph R: Contemporary Issues in Business Ethics, Wadsworth
Publishing Company.
15. Donaldson, Thomas: Ethical Issues in Business, Prentice Hall.
16. Donaldson, Thomas: The Ethics of International Business, Oxford University
Press.
17. Ferreth oc: Business Ethics, Prentice Hall.
18. Garrelt, John C: Business Ethics, Prentice Hall.
19. Hoffman, W. Michael: Business Ethics, Prentice Hall.
20. Gupta. L.C. Corporate Management and Accounability.
21. Mc.Millan Institution for FM and Research Chennai.

Page 18 of 43
 3.2 FINANCIAL MARKETS

Objective:

To provide understanding of the working of financial markets in India and abroad.

Module –1
Security markets – Primary and Secondary market, Primary market – Its role and
functions, Methods of selling securities in Primary market bought out deals and
private placements trading mechanism – Screen based trading, insider trading

Module – 2
Public Issue Management, prospectus, regulation and certification, pricing of new
issues, guidelines, functions of underwriters, merchant bankers, issue managers,
registrars to issue

Module – 3
Organization and functioning of stock exchange in India, operations of stock
markets, listing requirements, regulation and control of stock markets, National Stock
Exchange (NSE) and OTCEI, investor protection and SEBI guidelines.

Module – 4
International financial environment, raising of finance in international markets, Euro
issues, GDR’s and ADR’s Guidelines for raising funds in international markets
through various instruments.

Working of International Stock exchanges with respect to their size – listing

requirements – membership – clearing and settlement of New York Stock Exchange,
NASDAQ, London Stock Exchange, Tokyo Stock Exchange, Luxemburg Stock
exchange, German and France Stock Exchanges.

Books for Reference:

1. Dalton, John M: How the stock markets works, Practice Hall, Delhi.
2. Machiraju H R: Working of Stock Exchanges in India, Wiley Eastern Ltd, New
Delhi.
3. Gupta L. C.: Stock Exchange Trading in India Society for Market Research and
Development, Delhi.
4. Raghunatham V: Stock Exchange and Investments, Tata, McGrawHill,New Delhi
5. Gorden & Nataraj: Financial Markets and Services, Himalaya Publising House
6. Avadhani : Investment and securities markets in India, Himalaya Publising
House
7. Khan M Y: Indian Financial System, Tata McGraw Hill, New Delhi.
8. Giddy I H: Global Financial Markets, AITBS New-Delhi.
9. Preethi Singh: Investment Management, Himalaya Publishing house

Page 19 of 43
 3.3 FINANCIAL SERVICES

Objective:
To expose the students to a vide variety of emerging financial services.

Module – 1
Financial Services and Economic environment, Fund based and Non-fund based
activities – Modern activities – Financial innovations – New financial instruments –
challenges to the sector.

Module – 2
Financial, Legal and tax aspects of leasing lease evaluation types of leases, lease
structuring and funding of lease, import leasing and cross border leasing, evaluation
of hire purchase agreements.

Module – 3
Factoring, features, factoring V/S bill discounting, recent developments in Indian
context, consumer finance, credit financing schemes for consumer durables, credit
cards & other cards, venture capital financing, guidelines and evaluation of new
project ideas.

Module – 4
Credit rating concept, scope and need, features, Credit rating process and agencies,
credit rating symbols, Rating frame work, Factors. Advantages and limitations of
credit rating.
Mutual funds - meaning and definition, types, determination of NAV, Advantages
and disadvantages of mutual funds.

Module – 5:
Securitisation Definition and concept, players involved, Instruments of securitisation,
process of securitisation.
Depository Services: meaning and need, dematerialization, process of
dematerialization and rematerialization – Derivatives.
Books for Reference:
1. Gorden & Nataraj: Financial Markets and Services, Himalaya Publising House
2. Avadhani : Investment and securities markets in India, Himalaya Publising
House
3. Khan M Y: Indian Financial System, Tata McGraw Hill, New Delhi.
4. Giddy I H: Global Financial Markets, AITBS New-Delhi.
5. Preethi Singh: Investment Management, Himalaya Publishing house
6. Guruswamy, S:Financial services, Vijay Nicole imprints, Chennai.
7. P.K. Sahoo, Financial Services and markets, Himalaya
8. I.M. Pondey Venture Capital; The Indian Experince Prentice Hall, New Delhi.
9. J.K. Dietrich, Financial Services and Financial Institution, Prentice Hall.
10. Sashi. K. Gupta & Nisha Aggarwal, Financial Services, Kalyni Publication.

Page 20 of 43
 3.4 SECURITIES ANALYSIS

Objective:
To enable students develop skills in analyzing various types of securities

Module – 1
Investment management, nature and scope, investment avenues, types of financial assets
and real assets, Security return and risk –Systematic and unsystematic risk – sources of
risk, Measurement of risk and return, sources of investment information.
Module – 2
Risk and return analysis, Definitions of risk. Types of Risk, minimizing risk explosive,
Risk measurement (Standard Deviation, Beta, covariance, correlation coefficient) review
problems.

Module –3
Fixed income securities – bonds, preference shares-sources of risk, valuation, duration of
bonds-theory of interest rates –yield curve. Bond innovations and their valuation.

Module –4
Analysis of variable income securities, fundamental analysis – analysis of economy,
industry analysis, company analysis – financial and non-financial. Equity valuation
models. Options, futures, forwards, warrants, and their valuations.

Module – 5
Technical analysis – Dow’s theory, charts – Efficient market hypothesis and its
implications, Tax aspects of investment, Securities Trading Procedure.
A Critical survey of software packages for security analysis.

Books for Reference:

1. Donald E. Fischer and Ronald J. Jordan: Security Analysis and Portfolio Management, Pearson
Ed.
2. Stanely S.C. Huang Maury Stall : Investment Analysis and Management, Allyn and Bacon Inco.,
Massachustes
3. Timoty E. Jahanson : Investment Principles, Prentice Hall, New Jersy.
4. Jerome B. cohen and Edward D. Zinbarg etal : Investment Analysis and Portfolio Management,
Ricchard D., Irwin Inc., Illinois.
5. J. C. Fancis: Investment Analysis and Management
6. Haim Levy and Marshall Sarnat: Portfolio and Investment Selection Theory and practice, prentice
hall International New Jersy.
7. Graham B. D. Dodd and S. Bolts: Securities Analysis, McGraw Hill, Newyork
8. Bombay Stock Exchange Directory.
9. Pandyan Puneethavarty, Securities Analysis and Portfolio Management, Vikas Pub. House.
10. Fuller & Farrel, Modern Investments and Security Analysis, McGraw Hill International.
11. Strong R.A, Portfolio Management Handbook. South western college Publishing.
12. A. Brahmiah & P. Subba Rao, Financial Futures and Options, HPH.
13. Singh Preeti, Investment Management, HPH
14. Alexander Fundamental of Investments, Pearson Ed.
15. Hangen: Modern Investment theory. Pearson Ed.
16. Kahn: Technical Analysis – Plain and sample Pearson Ed.
17. Ranganthan: Investment Analysis and Port folio Management.
18. Chandra Prasanna: Managing Investment – Tata Mc Gram Hill.
19. Alexander, shampe and Bailey – Fundamentals of Investments Prentice Hall of India
20. Newyork Institute of Finance – How the Bond Market work – PHI.
21. Mayo – Investment Thomason hearning
22. Strong – Practical investment

Page 21 of 43
 3.5 PORTFOLIO MANAGEMENT
Objective
To develop necessary skills in students to design and revise a portfolio of securities.

Module – 1
Meaning of portfolio management, portfolio analysis, why portfolios? Portfolio
objectives, portfolio management process, selection of securities.

Module – 2
Portfolio theory, Markowitz Model, Sharpe’s single index model. Efficient frontier with.
Lending and borrowing, optimal portfolio capital Asset pricing model. Arbitrage pricing
theory two factor and multifactor models.

Module – 3
Bond Portfolio management strategies, Equity portfolio management strategies,
strategies using derivaties, hedging. Portfolio revision – rebalancing plans, portfolio
evaluation, Sharpe’s index, Treynor’s measure and Jenson’s measure.

Module – 4
Effiecent Market Hypothesis, Random walk theory. Forms of efficient market theories.
Credit Derivatives, (Credit Default Swap).

Module – 5
Mutual funds, Investor life cycle, Personal investment, Personal Finance, Portfolio
Management of funds in banks, insurance companies, pension funds, International
investing, international funds management, emerging opportunities.
A brief survey of software packages for Portfolio management.

Books for Reference:

1. Donald E. Fischer and Ronald J. Jordan: Security Analysis and Portfolio Management, Pearson
Ed.
2. Stanely S.C. Huang Maury Stall : Investment Analysis and Management, Allyn and Bacon Inco.,
Massachustes
3. Timoty E. Jahanson : Investment Principles, Prentice Hall, New Jersy.
4. Jerome B. cohen and Edward D. Zinbarg etal : Investment Analysis and Portfolio Management,
Ricchard D., Irwin Inc., Illinois.
5. J. C. Fancis: Investment Analysis and Management
6. Haim Levy and Marshall Sarnat: Portfolio and Investment Selection Theory and practice, prentice
hall International New Jersy.
7. Graham B. D. Dodd and S. Bolts: Securities Analysis, McGraw Hill, Newyork
8. Bombay Stock Exchange Directory.
9. Pandyan Puneethavarty, Securities Analysis and Portfolio Management, Vikas Pub. House.
10. Fuller & Farrel, Modern Investments and Security Analysis, McGraw Hill International.
11. Strong R.A, Portfolio Management Handbook. South western college Publishing.
12. A. Brahmiah & P. Subba Rao, Financial Futures and Options, HPH.
13. Singh Preeti, Investment Management, HPH
14. Alexander Fundamental of Investments, Pearson Ed.
15. Hangen: Modern Investment theory. Pearson Ed.
16. Kahn: Technical Analysis – Plain and sample Pearson Ed.
17. Ranganthan: Investment Analysis and Port folio Management.
18. Chandra Prasanna: Managing Investment – Tata Mc Gram Hill.
19. Alexander, shampe and Bailey – Fundamentals of Investments Prentice Hall of India
20. Newyork Institute of Finance – How the Bond Market work – PHI.
21. Mayo – Investment Thomason hearning
22. Strong – Practical investment
Page 22 of 43
 III – SYSTEM MANAGEMENT

COMMON PAPER
3.1 BUSINESS ETHICS AND CORPORATE GOVERNANCE
Objectives:
1. To make the student conscious about ethical values in real life and in business.
2. To make students internalize ethical values and practices.

Module – 1:
Ethics in Business: Definition of business ethics – A model of ethics; ethical
performance in business; managerial values and attitudes; ethical congruence;
managerial philosophy; types of ethics ; code of ethics; importance of ethics in
business.

Module – 2
Ethical Theories and Corporate social responsibility: Cognitivism and non-
cognitivism; consequentialism versus non-consequentialism- Utilitarianism; Religion
and ethics; Kantianism versus Utilitarianism; Business and Religion; Ethics and Social
responsibility: Corporate social responsibility; changing expectations; diagnostics model
of social responsiveness; four faces of social responsibility- ethical climate in companies.

Module – 3
Ethics in Marketing: Ethical dilemmas in marketing- unethical marketing practices-
ethical and social issues in advertising- common deceptive marketing practices-role of
consumerism.
Ethics in Finance: Unethical financial practices – creative accounting- hostile takeovers-
tax evasion- corporate crimes.

Module – 4
Ethics in Human Resources Management: Human resource system- psychological
expectancy model- Human resource management practices and ethical implications-
Individualism versus collectivism in human resource management practices
Ethics and Information Technology: Ethical issues relating to computer applications;
security threats – computer crime- computer viruses- software piracy- hacking –
computer crime prevention – ethical dilemmas and considerations.

Module – 5
Concept of corporate governance – importance - Corporate governance and agency
theory. Benefits of good corporate governance - present scenario in India.
Reforming Board of Directors, Birla committee, Naresh Chandra Committee, Narayana
Murthy committee, Corporate Governance code future scenario. Changes is corporate
governance issues as per new Companies Act 2013

Books for Reference:

1. S.K. Chakraborthy: Foundations of Managerial Work Contributions from Indian
Thought, Himalaya Publishing House, Bombay.
2. V.S. Mahesh: Thresholds of Motivation, Tata McGraw Hill.
3. Pradip N. Khandwalla: Organisational Designs for Excellence, Tata McGraw
Hill.
4. Theophane A. Mathias: Corporate Ethics, (Ed) Allied. Publishers.
5. Beanchamp Tom L: Ethical Theory and Business, Prentice Hall.
6. Behram Kack N: Essays on Ethics in Business and the Professions, Prentice Hall.
7. Blanchard, Kenneth : The Power of Ethical Management, EM of Co.
8. Borchert, Donald M: Exploring Ethics, Macmillan Pub. Co.
9. Bowie, Norman E: Business Ethics, Prentice Hall.
10. Brady, F. Neil : Ethical Managing, Macmillan Pub. Co.
Page 23 of 43
11. Buckholz, Rogene A: Fundamental concepts and problems in business Ethics,
Prentice Hall.
12. Cavanagh, Gerald F: Ethical Dilemmas in the Modern Corporation, Prentice
Hall.
13. Cederblam, Jerry: Ethics at Work, Wadsworth Publishing Co.
14. Desjardins, Joseph R: Contemporary Issues in Business Ethics, Wadsworth
Publishing Company.
15. Donaldson, Thomas: Ethical Issues in Business, Prentice Hall.
16. Donaldson, Thomas: The Ethics of International Business, Oxford University
Press.
17. Ferreth oc: Business Ethics, Prentice Hall.
18. Garrelt, John C: Business Ethics, Prentice Hall.
19. Hoffman, W. Michael: Business Ethics, Prentice Hall.
20. Gupta. L.C. Corporate Management and Accounability.
21. Mc.Millan Institution for FM and Research Chennai.

Page 24 of 43
 3.2- RELATIONAL DATABASE MANAGEMENT SYSTEMS (RDBMS)

Objectives:
1. To familiarize the students about different Databases and Query Language.
2. To enhance the students practical knowledge and reporting skills.

Unit-I

Introduction to databases- Introduction – Application development without databases-

Advantages- Concepts and history of DBMS- commercial databases.

Data base design- Feasibility study- designing system – class diagrams- data types-
elements.

Unit-II

Data normalization- Introduction – Sample database- first – second – third Normal

Forms Beyond third normal form- Data rules and integrity – effects of Business rules-
Converting class clan diagram to normalized tables- data dictionary.

Unit-III

Queries and sub queries- Data queries- basics- computation- group by – multiple tables-
sub queries- joints- SQL testing queries.

Unit-IV

SQL FORMS - Application development using SQL FORMS organization of SQL

FORMS- Function Key- Screen Painter, default form designing a complete form- trigger
and their types trigger command syntax- Use of macro generating a form, running a
form, user exits.

Unit-V

SQL Report writer- Types of reports, entering the query formulating the report,
calculated filed, group settings modifying tent settings, previewing a report running a
report, SOL LOADER, Database Administrator

Suggested Readings:

1. James Perrya T and Joseph, G. Lateer: Understanding Oracle, BP

2. Abbey and Corey, Oracle: A Beginners Guide, Tata MC Graw Hill

3.Gerald V. Post: Data Base Management Systems- Designing and Business

Application, Tata Mc Graw Hill.

4.McFadden: Database Management System, Addison Wesly.

Page 25 of 43
 3.3- DATA COMMUNICATIONS AND NETWORKING

Objectives:
1. To introduce data communication and its fundamentals to students
2. To familiarize the student with the basic taxonomy and terminology of the
computer networking area.

Unit-I : Introduction
Data Communications – Components - Data Representations - Data Flow - Networks -
Distributed Processing, Network Criteria - Physical Structures - New work models -
Categories of Networks - Interconnection of Networks - The Internet-Protocol and
Standards.

Unit-II:
Network Models - Layered tasks - OSI model- Layered architecture-Peer-to peer
processes- encapsulation layers in the OSI model- TCP/IP Protocol suite- Addressing

Unit-III:
Data and Signals - Analog and Digital - Periodic Analog Signals - Digital Signals -
Transmission Impairment - Data Rate Limits – Performance.

Unit-IV:
Digital Transmission - Digital – to Digital Conversion – Analog - to Digital Connection -
Transmission modes Analog Transmission- Digital to Analog Conversion - Analog-to-
Analog conversion.

Unit-V:
Bandwidth Utilization: Multiplexing and Spreading – Multiplexing-Spread Spectrum-
Guided Media- Unguided media- Wireless- Radio waves- Micro Waves- Infra red.

Suggested Readings:
1. Data Communication and Networking by Behraaz A Forouzan (Fourth edition)
McGraw Hill Companies
2. Communication Networks Principles and Practice by Sumit Kasua/ Nishil Narang
Sumita Narang.
3. Tomasi – Introduction to Data Communications & Networking, Pearson
Education.
4. William A Shay: Understanding Data Communications & Networks, Vikas
Publishing.
5. William Stallings: Data and Computer Communications, Pearson Education.

Page 26 of 43
 1.4 ENTERPRISE RESOURCE PLANNING (ERP)

Objectives:
1. To modernize and integrate business processes and systems.
2. To make students individually successful by learning the techniques of ERP

Unit-I

ERP overview- Evolution of ERP-EP Technologies-ERP Technologies- ERP As

Decision support system- ERP Architecture Consideration for ERP implementation

Unit- II

Introduction to ERP: ERP Vs MRP, Evolution- Growth- Benefits and limitations of

ERP- Phases of ERP- Sales, Marketing, Distribution Manufacturing- Finance- Personnel-
Purchase and Inventory- Planning & Control

Unit-III

ERP- Related Techniques Business Process Reengineering (BPR), MIS-DSS- EIS- Data
warehousing- Data Mining- Online Analytical Processing (O&AP), Supply- Chain
Management CAD/CAM-, Materials Requirement Planning, Bills of Materials,
Manufacturing Resource Planning, Distribution Requirement Planning, JIT & Kanban -
Make to order- make to stock-Assemble to order, engineer–to-order.

Unit-IV

ERP Models-Finance- Plant and Maintenance- Quality Management-

Materials Management- Benefits of ERP.

Unit-V

ERP Implementation life cycle- pre-evaluation screening, Package Evaluation- Project

Planning Phase- GAP Analysis- Reengineering, Configuration- Team Training- Testing
& Going Live

Suggested Readings:

1. S. Sadgopan: ERP A Managerial Perspetive, Tata McGraw Hill.

2. Alexis leon: Enterprise Resource Planning, Tata Mc Graw Hill.

3. Vinod Kumar Kard and Arid NK Venkaita Krishtean: E.R.P Concepts and
Practice, Prentice Hall of India.

4. Luvai F Motiwallo, Jeff Thompson Enterprise Systems for Management –

Pearson Education, 2009

5. Jyotindram,Enterprise Resource Planning, Himalaya Publishing House.

Page 27 of 43
 1.5 SYSTEMS ANALYSIS AND DESIGN

Objectives:
1. To understand the specific needs of a system and facilitate comprehensive
structure
2. To describe different life cycle models and its contribution to system analysis and
design.

Unit-I

Assuming the role of the systems analyst- Types of systems – Integrating Technologies
for system- Need for systems Analysis and Design- Role of the system Analyst- System
Development life cycle- using case tools-Upper and Lower case- Object oriented
systems- Analysis and Design-Agile approach and other alternative methodologies.

Unit-II

Understanding organizational style and its impact on information systems- organizations

as systems – Depicting systems graphically – Use cage modeling – Levels of
Management – Organizational culture

Unit-III

Project Management – Project initiation- Determining Feasibility – Activity planning

and control- Computer-based project Scheduling- Function point Analysis- Managing
Analysis and Design activities- Agile Development.

Unit-IV

Information Gathering-Interactive methods-Interviewing-Joint Application Design-Using

Questionnaires-Sampling-Investigation-Observing a Decision making behavior

Unit V

Agile modeling and prototyping- prototyping – Developing prototype – user’s Role in

prototyping Rapid application development – Agile modeling comparing agile modeling
and structured methods

Suggested Readings:

1. System Analysis and Design by Kendall Kendall (seventh edition)

2. Analysis & Design of information systems by James A. Sen (second edition)
3. Sodzinger Jackson Burd: Systems Analysis & Design.

Page 28 of 43
 I - ACCOUNTING AND TAXATION
4.1 COMMODITY MARKETS
Objective:
1. To expose students to the world of commodity markets
2. To expose students to the financial instruments used in commodity markets.

Module – I Commodity Markets and Exchanges:

Growth of Global and Domestic Commodities Derivatives Markets, Agricultural
Commodities Market and Non-Agricultural Commodities Markets
Commodity Exchanges: Exchanges around the World and its Importance, Commodity
Exchanges in India. National Exchanges and Regional Exchanges, platform – Structure,
Exchange memebership, Capital requirements, commodities traded on National
exchanges, instruments available for trading and Electronic Spot Exchanges.

Module – II Quality Assurance

Quality Assurance, Concepts of Quality in Commodities, Methods of Quality Assurance
GRanding and Standardization: Meaning of grading and Standardization, purpose of
grading, advantages of grading, inspection and quality control, Indian standards.

Module – III Commodity Derivatives:

Commodity Derivatives: Evolution of Commodity, Derivatives, Evolution of
Commodity, Derivatives in India, Types of Derivatives, Other Classifications of
Derivatives, Pricing Derivatives, Derivative Markets and Participants, Economic
Importance of Commodity Derivatives Markets.

Module – IV Warehousing Trading and Settlement:

Warehousing and Warehouse Receipts, Storage, practice s in India, Risks in Storage, Structures,
Essentials of storage structures, cost of storage/carry, returns of storage cost, warehousing, types
of warehouses, Central warehousing corporation(CWC) FCI, functioning, growth, capacity and
utilization.
Trading on ‘Commodity Exchanges: the Exchange platform, Exchange Membership, Commodity
Brokerage, trading systems, participants in Commodity Markets, Role of speculators, Trading
mechanism – Margin Trading, Mark to Market, Conflict Management; Arbitration and
International Legal provisions, Market Positions, Order Types, Access to Commodity
Exchanges, Volume and Open Interest.
Clearing and Settlement on Commodity Exchanges, Clearing House Operations and Risk
Management, procedures, Delivery related issues like delivery centers, Deliverable varieties,
Issues related to monitoring and surveillance by exchanges and regulator, Margining Method and
the settlement process.

Module – V Regulatory Framework:

FCR Act 1952, FMC and Regulatory structure of commodities Derivatives markets in
India (Objective, Functions, Power and responsibilities, Scope of Regulation), Essential
Commodities Act and role of central and state Governments, Intermediaries, Investor
Grievances and arbitration, Commodities Board in India – Coffee Board of India, Tea
Board of India, Spice Board of India, Rubber Board of India, Tobacco Board of India.
Books for Reference:
1. Location in Space: A Theoretical Approach to Economic Geography, Lloyd and peter.
2. Land, Work and Resource: An Introduction to Economic Geography, Patterson J.H.
3. Annals of an Abiding Liberal, Galbraith.
4. Economic Geography, Truman A. Harsshron and John W. Alexander.
5. World Resouces and Trade, Khanna and Gupta.
6. World Resources, Zimmerman.
7. Economic Geography – A Resouces Approach – Gun and Chatterji.
8. CD of IIPM Commodity Futures National Seminars.
9. Economic Geography – Prentice Hall of India.
10. Economic Times & Business Line (Daily)
11. Business India (Magazine).

Web sites of Commodity exchanges like CBOT, KBOT, LIFFE, SIMEX, TOCOM, NCDEX, MCXM NMCE, NBOT.

Page 29 of 43
 4.2 CORPORATE REPORTING PRACTICES AND IND AS

Objective:

To familiarize with recent developments in the area of financial reporting and to

gain ability to solve financial reporting problems in special cases.

Module 1: Evolution and Convergence of International Financial Reporting

Standards (IFRS) in India: GAAP in India and Hierarchy of GAAP in India,
International Financial Reporting Standards, First time adoption (IFRS 1) – Convergence
with IFRS – Stage-wise Approach, Advantages of converting to IFRS, Significant
Criticisms of IFRS, Key Business issues that will need to be addressed for successful
implementation of IFRS, challenges and opportunities faced by India in the
implementation of IFRS - An overview of IND ASs: list of converged Indian Accounting
Standards notified by Ministry of Corporate Affairs (MCA) - Comparison of IFRS with
Ind AS.

Module 2: Accounting and Reporting for Business Combinations (As per Ind AS):
Relevant Terms, Types of merger, methods of accounting, treatment of Goodwill arising
on merger, purchase consideration and settlement; Accounting in books of
vendor/transferor company, Accounting for investment in subsidiary, Accounting for
holding companies ( including chain holdings, multiple holdings), Corporate Financial
Restructuring (including intercompany holdings), Reconstruction schemes, De-merger.

Module 3: Group Financial Statements/ Consolidated Financial Statements:

Consolidation of foreign-Holding company, Subsidiary Company and Associate
Company including multiple subsidiaries, Concept of a group, Purposes of consolidated
financial statements, consolidation procedures-Minority interest, Goodwill, Treatment
pre-acquisition profit and concept of Fair value at the time of acquisition,
Module 4: Consolidated Income Statements: balance Sheet and cash Flow Statements
for Group companies, Impact of group financial statements at the point of acquisition,
Treatment of investment in associates in consolidated financial statements, compare and
contrast acquisition and equity methods of accounting, Treatment of investment in Joint
ventures in consolidated financial statements

Module 5: Accounting for Industry based standards: Agriculture –Insurance

contracts-Exploration for and Evaluation of Mineral Resources-Regulatory Deferral
Accounts.

References:

1. IFRS for India, Dr.A.L.Saini, Snow white publications

2. Roadmap to IFRS and Indian Accounting Standards by CA Shibarama Tripathy
3. IFRS explained – A guide to International financial reporting standards by BPP
learning Media
4. IFRS for finance executives by Ghosh T P,taxman allied services private limited
5. IFRS concepts and applications by Kamal Garg, Bharath law house private
limited
6. IFRS: A Quick Reference Guide by Robert J. Kirk, Elsevier Ltd.
7. First lesson to International Financial ReportingStandards beginners guide by MP
Vijay Kumar, prime knowledge services.
8. A student’s guide to international financial reporting standards by Clare Finch,
Kalpan Publishing.

Page 30 of 43
 4.3 STRATEGIC COST MANAGEMENT– II

Objective: To expose the students to the external environment of business and to enable
them to formulate strategies relating to cost and pricing.

Module –1: Pricing Strategies in Decision Making

Pricing strategies: Pricing policy, process, Role and methods: cost plus pricing, Marginal
cost pricing, pricing for target rate of return, added value method of pricing, differential
cost pricing going rate pricing, opportunity cost pricing, standard cost pricing, customary
pricing, pricing strategy for Export oriented products, methods of export pricing, pricing
strategies for new products, management accountant role in product pricing.

Module –2: Transfer Pricing

Transfer Pricing – meaning, necessity, Objectives, applications, Methods (Cost Based,
Market Price Based and Negotiated Pricing), Advantages and Disadvantages, Criteria for
setting Transfer Prices, Guiding Principles in the fixation of transfer prices, Transfer
Price in different situations. International transfer pricing: meaning, factors affecting
international transfer pricing.

Module 3: Learning Curve Theory:

Introduction, meaning and definition of learning curve, phases in learning curve,
applications of learning curve, factors affecting learning curve, comparison between
learning curve and experience curve.

Module – 4: Cost of Quality and TQM

Definition, classification of quality costs, cost of Conformance, Prevention costs,
appraisal costs, cost of Non-conformance, optimization of quality cost, TQM Core
concepts of TQM, Benefits of TQM. TQM –basics, stages, principles, control, corrective
actions, PRAISE- steps, problems, implementation Cost of quality report Continuous
process improvement.

Module – 5: Balanced Scorecard and Benchmarking

BSC: Introduction, drawback of traditional financial measures, attributes to good
performance measurement system, concept of balanced score card, perspectives of B.SC
and implementation of Balanced score Card, case studies on BSC.
Benchmarking – Concepts, Benchmarking process, Impact on Indian Industry, Types of
Benchmarking

Books for Reference:

1. Ravi. M. Kishore, Cost Management, Taxman, Allied Services (p) Ltd.,
2. S.K.R. Paul, Management Accounting, New Central Book Agency Private Ltd., Calcutta.
3. Charles T. Horngren, George Foster, Srikant M. Data, Cost Accounting: A Managerial Emphasis,
Prentice Hall of India, New Delhi.
4. Roger Cowe, Hand Book of Management Accounting, A Grower Handbook.
5. S. Mukherjee & A.P. Roychowdhury, Advanced Cost and Management Accountancy, New Central
Book Agency, Calcutta.
6. Anthony R.N, Management Accounting Principles, Grawin Publishing.
7. Batty J, Mc Donald & Evans, Management Accountancy, London.
8. Bierman H &Drabin A.R, An Introduction Managerial Accounting, McMillan Company, New York.
9. Broad H.W & Carmichael K.S, A Guide to Management Accounting, HFL (Pub) Ltd., London.
10. Brown &Haward, Mac Donald , Evans, Principles of Management Accountancy, London.
11. De Pauls, Management Accounting in Practice, F.C. Europe Pub. Ltd., London.
12. Keith Ward, Strategic Management Accounting, Butterworth Heirmann Pub.
13. John K. Shank, Cases in Cost Management: A Strategic Emphasis, South-Western Publishing,
Thomson Learning.

Page 31 of 43
 4.4 GOODS AND SERVICE TAXES

Objective :
To familiarize the students with the indirect tax laws.

Module - 1 :
Introduction : Special features of indirect tax levied, all pervasive nature, contribution to
Government Revenues, fiscal preference as instrument of planning and development—
role of indirect tax laws.

Module - 2 :
Central Excise and Salt Act 1944 : Nature of levy of excise duty, classification of
excisable goods, price lists and their significance, valuation of excisable goods, central
excise licensing – detailed procedure.
Clearance of excisable goods – procedure under physical control, compounded levy
scheme and self-removal procedures, gate passes, personal ledger account and daily
stock accounts.
Exemption from excise duty levies – nature and types of exemption notifications.
Procedure for clearance of samples, semi-finished goods and return and retention of duty
paid goods. CENVAT, CENVAT on Capital goods.
Tariff item 68 – significance of the levy, exemption and clearance procedure.
Set off of duties – meaning, schemes of set-off and details of procedure.
An overview of accounts, records and returns to be maintained/filed under the Act.
Adjudication and appeals – detailed procedure before various excise authorities and the
appellate tribunal – Transfer pricing

Module - 3 :
Customs Act 1962 : Details of procedure in relation to the levy, collection and
exemption from customs duties – documents to be prepared and presented to customs
authorities, valuation of goods, clearance of imported and exported goods procedure.
Detailed procedure in relation to transportation and warehousing – relevant rules and
regulations.
Drawback of customs duties paid, preparation and submission of drawback
claim forms.
Adjudication and appeals before the customs authorities and the appellate
Tribunal.

Module - 4:
Central Sales Tax Act 1956 : Constitutional background of CST, Inter-state trade and
commerce restriction of powers of taxation on sales by state – liability of sales tax –
inter-state sale – occasions movement of goods, sale by transfer of documents, sale under
CST – transactions which are not sales – persons liability of sales tax.
Persons liable to pay CST – exemptions from CST – sales outside the state – sale in
course of import/export – declared goods, forms of declaration.
KST – VAT, advantages, disadvantages. Etc..

Module - 5:
G.S.T (GST should be taught after introduction by the Government along with the
amendments time to time)

Books for Reference:

1. L.K. Jain, Central Excise Mannual, Contay Publishers P. ltd.
2. D.N. Khole, B.N. Sharma etal, Customs Tariff, Census Publishers.
3. Bare Acts of CST and KST
4. B.K. Ghargava, Indirect Tax Laws, Taxman Allied Services.
5. V.S. Datey, U.K. Bhargava, Indirect Tax Law and Practice.
Page 32 of 43
6. Central Excise Guidelines and Procedures, Nabi Pub. New Delhi.
7. R.K. Jain, Customs Law Manual, ii) Central Excise Manual, iii) Central Excise Law
Guide, Contex Pub. New Delhi.
8. Arvind Datar, Guide to Central Excise – Law and Practice Vol. I, Wadhwa and Co.
Nagpur.
9. Acharya Shuklendra, Central Excise – Law, Practice and Procedure Vol. I & II, Modern
Law Publisions, Allahabad.
10. S.P. Bhatnagar, Customs Law and Procedure, Contex Pub. New Delhi.
11. P.L. Malik, Commentaries on Customs Act, 1962, with Rules and Notifications, Eastern
Book Company, Lucknow.
12. Jai. Kr. Jain and Anand Prakash, Law of Control Sale Tax in India, Anand Prakashan,
Jaipur.
13. Dokania, Central Sales Tax Act, Bharat Law House, Allahabad.
14. Background material on GST – The Institute of Chartered Accounts of India – New
Delhi.

Page 33 of 43
 II – FINANCE AND BANKING

4.1 COMMODITY MARKETS

Objective:
3. To expose students to the world of commodity markets
4. To expose students to the financial instruments used in commodity markets.

Module – I Commodity Markets and Exchanges:

Growth of Global and Domestic Commodities Derivatives Markets, Agricultural
Commodities Market and Non-Agricultural Commodities Markets
Commodity Exchanges: Exchanges around the World and its Importance, Commodity
Exchanges in India. National Exchanges and Regional Exchanges, platform – Structure,
Exchange memebership, Capital requirements, commodities traded on National
exchanges, instruments available for trading and Electronic Spot Exchanges.

Module – II Quality Assurance

Quality Assurance, Concepts of Quality in Commodities, Methods of Quality Assurance
GRanding and Standardization: Meaning of grading and Standardization, purpose of
grading, advantages of grading, inspection and quality control, Indian standards.

Module – III Commodity Derivatives:

Commodity Derivatives: Evolution of Commodity, Derivatives, Evolution of
Commodity, Derivatives in India, Types of Derivatives, Other Classifications of
Derivatives, Pricing Derivatives, Derivative Markets and Participants, Economic
Importance of Commodity Derivatives Markets.

Module – IV Warehousing Trading and Settlement:

Warehousing and Warehouse Receipts, Storage, practice s in India, Risks in Storage, Structures,
Essentials of storage structures, cost of storage/carry, returns of storage cost, warehousing, types
of warehouses, Central warehousing corporation(CWC) FCI, functioning, growth, capacity and
utilization.
Trading on ‘Commodity Exchanges: the Exchange platform, Exchange Membership, Commodity
Brokerage, trading systems, participants in Commodity Markets, Role of speculators, Trading
mechanism – Margin Trading, Mark to Market, Conflict Management; Arbitration and
International Legal provisions, Market Positions, Order Types, Access to Commodity
Exchanges, Volume and Open Interest.
Clearing and Settlement on Commodity Exchanges, Clearing House Operations and Risk
Management, procedures, Delivery related issues like delivery centers, Deliverable varieties,
Issues related to monitoring and surveillance by exchanges and regulator, Margining Method and
the settlement process.

Module – V Regulatory Framework:

FCR Act 1952, FMC and Regulatory structure of commodities Derivatives markets in
India (Objective, Functions, Power and responsibilities, Scope of Regulation), Essential
Commodities Act and role of central and state Governments, Intermediaries, Investor
Grievances and arbitration, Commodities Board in India – Coffee Board of India, Tea
Board of India, Spice Board of India, Rubber Board of India, Tobacco Board of India.
Books for Reference:
12. Location in Space: A Theoretical Approach to Economic Geography, Lloyd and peter.
13. Land, Work and Resource: An Introduction to Economic Geography, Patterson J.H.
14. Annals of an Abiding Liberal, Galbraith.
15. Economic Geography, Truman A. Harsshron and John W. Alexander.
16. World Resouces and Trade, Khanna and Gupta.
17. World Resources, Zimmerman.
18. Economic Geography – A Resouces Approach – Gun and Chatterji.
19. CD of IIPM Commodity Futures National Seminars.
20. Economic Geography – Prentice Hall of India.
21. Economic Times & Business Line (Daily)
22. Business India (Magazine).

Web sites of Commodity exchanges like CBOT, KBOT, LIFFE, SIMEX, TOCOM, NCDEX, MCXM NMCE, NBOT.

Page 34 of 43
 4.2 : FOREX MANAGEMENT

Objective:
1. To expose the students to acquire skills in forex management.
2. To enable the students to apply the above knowledge to managing finances of an
International Business.

Module - 1 :
The foreign exchange market, structure and organization- mechanics of currency trading
– types of transactions and settlement dates – exchange rate quotations and arbitrage –
arbitrage with and without transaction costs – swaps and deposit markets – option
forwards – forward swaps and swap positions – Interest rate parity theory.
Module - 2 :
Currency and interest rate futures, future contracts, markets and trading process, future
prices spot and forward, hedging and speculation with currency futures – interest rate
futures – foreign currency options – option pricing models – hedging with currency
options – futures options – innovations.

Module - 3 :
Exchange rate determination and forecasting – Setting the equilibrium spot exchange rate
– theories of exchange rate determination – exchange rate forecasting.

Module - 4 :
Foreign exchange risk management – hedging, speculation and management of
transaction exposure – using forward markets for hedging – hedging with money market,
currency options and currency futures – internal hedging strategies – speculation in
foreign exchange and money markets.

Module - 5 :
Management of interest rate exposure – nature and measurement – forward rate
agreements ( FRA’s ) interest rate options, caps, floors and collars, cap and floors –
options on interest rate futures, some recent innovations – financial swaps.

Books for Reference:

1. Shapiro Alan. C., Multinational Financial Management, Prentice Hall, New
Delhi.
2. Apte P.G, International Financial Management, Tata McGraw Hill, New Delhi.
3. Mcrae T.N and D.P Walkar, Foreign Exchange Management, Prentice Hall.
4. Evilt H.E, Manual of Foreign Exchange.
5. Holgate H.C.F, Exchange Arithmetic.
6. Rajwade A.V., Foreign Exchange Risk Management, Prentice Hall of India.

Page 35 of 43
 4.3 : INTERNATIONAL FINANCIAL INSTITUTIONS & MARKETS

Objectives:
1. To expose students to International Financial institutions & markets
2. To enable them to use this knowledge in financial decision making of
International Business.

Module – 1:
Introduction: What are the global Financial Markets? The Foreign Exchange Market –
Comparison of Domestic and International Money and Capital Markets – Global
Derivatives Market – The mechanism of Foreign Exchange Transfers – Foreign
Exchange and Eurocurrency Markets.

Module – 2:
International Money Market – Instruments traded – Euro currency time Deposits – Euro
notes – Banker’s acceptance – Floating Rate Notes – International banking and Euro
Currency Market – Syndication technique.

International Capital Markets – Bond Market – Eurobonds and Foreign Bonds –

Structure of International Bond Market – Yields and Proceeds Computation – Currency
and Interest ate swaps – How Scrap rates are determined – Swaps versus Long – Dated
Forwards – Caps and Floors.

Module – 3:
International Equity Markets – World’s Major Stock Markets – Emerging Stock Markets
– International Equity trading – Diversification benefits of International Investment –
New Issue procedures – Private Placements and Rule 144A – fledging the currency Risk
of International Portfolios.

International Banking – Services offered by the foreign banks – Organisation structure

and operations of foreign banks (as affiliated banks, consortium banks, correspondent
banks etc..) – Why banks became Multinational units – Problems of Multinational banks.

Module – 4:
Financial Intermediation – maturity transformation and inter bank activity – International
Trade involving letter of credit – An overview of typical transaction – alternative
payment and guaranteeing procedure.

Books for Reference:

1. Meric, Ilhan, “Global Financial Markets at the Turn of the Century”, Science & Technology Books.
2. Maxwell, Charles E; Bruckner (editor), “Financial Markets and Institutions: The Global View”,
West Publishing Company, 1994.
3. Ian H Giddy, Global Financial Markets, Houghton Mifflin in Co., USA, 1997.
4. John R. Prick, Hkent Basker, John A Hasliem, “Finanical Markets: Instruments and Concepts”,
Reston Pub. Co. NY 1995.
5. David Kidwell Richar I. Peterson and David W Bcakwell, “Financial Institutions: Markets and
Money”, Harcourt Brace, Javanbvich, 1993.
6. Rajwade V A “Foreign Exchange: International Finance and Risk Management”, Academy of
Business Studies, New Delhi, 1991.
7. Apte P G, “International Financial Management”, Tata McGraw Hill, New Delhi, 1995.
8. Johnson, Hazel, “Global Financial Institutions and Markets”, Blackwell publishing.
9. Kaushik, Surendra K, “International Capital Markets: New Directions”, New York Institute of
Finance, 1989.
10. Yoon S Park Jack Zwick Addision, “International Banking Theory and Practice” Wesley
Publication, 1984.

Page 36 of 43
 4.4: BANKING OPERATIONS MANAGEMENT

Objectives
1. To facilitate indepth understanding of Banking Operations.
2. To equip students, with application tools towards formulating and implementing
Banking Operations Management.

Module – 1:
Regulatory policies influencing bank operations – an overview (Basel committee,
prudential norms, FEMA-Banker’s compliance)

Module – 2:
Resource Mobilisation or Liability Management – Deposits – types, classification and
pricing; management of reserves; management of NRI funds.

Module – 3:
Asset Management – credit management – origination, appraisal, sanction,
documentation, disbursement, credit policy, credit planning, pricing of credit; Investment
Management; Cash and Treasury Management.

Module – 4:
Monitoring and Follow-up; IRAC Norms (i.e., Income recognition and Asset
Classification norms); Non-performing Assets. Securitisation Act.

Module – 5:
Financing imports and exports – foreign currency dealing and foreign exchange markets.
Monitoring of foreign trade transactions – EXIM Policy.

E-Banking, Payment Systems, Settlement System, Business and Profit planning.

BOOKS RECOMMENDED:
1. India’s Banking and Financial sector in the New Millennium – Volume I & II.
2. Bala Shenmugam, Craig Turton, George Hempel; Bank Management.
3. How to borrow from Banking and Financial Institutions, Nabhi Publication.
4. Mary P. Merril; Financial Planning in the Bank.
5. David Kidwell Richar I. Peterson and David W Bcakwell, “Financial Institutions:
Markets and Money”, Harcourt Brace, Javanbvich, 1993.
6. Rajwade V A “Foreign Exchange: International Finance and Risk Management”,
Academy of Business Studies, New Delhi, 1991.
7. Apte P G, “International Financial Management”, Tata McGraw Hill, New Delhi,
1995.
8. Johnson, Hazel, “Global Financial Institutions and Markets”, Blackwell
publishing.
9. Kaushik, Surendra K, “International Capital Markets: New Directions”, New
York Institute of Finance, 1989.

Page 37 of 43
 III – SYSTEM MANAGEMENT
4.1 COMMODITY MARKETS
Objective:
5. To expose students to the world of commodity markets
6. To expose students to the financial instruments used in commodity markets.

Module – I Commodity Markets and Exchanges:

Growth of Global and Domestic Commodities Derivatives Markets, Agricultural
Commodities Market and Non-Agricultural Commodities Markets
Commodity Exchanges: Exchanges around the World and its Importance, Commodity
Exchanges in India. National Exchanges and Regional Exchanges, platform – Structure,
Exchange membership, Capital requirements, commodities traded on National
exchanges, instruments available for trading and Electronic Spot Exchanges.

Module – II Quality Assurance

Quality Assurance, Concepts of Quality in Commodities, Methods of Quality Assurance
Granding and Standardization: Meaning of grading and Standardization, purpose of
grading, advantages of grading, inspection and quality control, Indian standards.

Module – III Commodity Derivatives:

Commodity Derivatives: Evolution of Commodity, Derivatives, Evolution of
Commodity, Derivatives in India, Types of Derivatives, Other Classifications of
Derivatives, Pricing Derivatives, Derivative Markets and Participants, Economic
Importance of Commodity Derivatives Markets.

Module – IV Warehousing Trading and Settlement:

Warehousing and Warehouse Receipts, Storage, practice s in India, Risks in Storage, Structures,
Essentials of storage structures, cost of storage/carry, returns of storage cost, warehousing, types
of warehouses, Central warehousing corporation(CWC) FCI, functioning, growth, capacity and
utilization.
Trading on ‘Commodity Exchanges: the Exchange platform, Exchange Membership, Commodity
Brokerage, trading systems, participants in Commodity Markets, Role of speculators, Trading
mechanism – Margin Trading, Mark to Market, Conflict Management; Arbitration and
International Legal provisions, Market Positions, Order Types, Access to Commodity
Exchanges, Volume and Open Interest.
Clearing and Settlement on Commodity Exchanges, Clearing House Operations and Risk
Management, procedures, Delivery related issues like delivery centers, Deliverable varieties,
Issues related to monitoring and surveillance by exchanges and regulator, Margining Method and
the settlement process.

Module – V Regulatory Framework:

FCR Act 1952, FMC and Regulatory structure of commodities Derivatives markets in
India (Objective, Functions, Power and responsibilities, Scope of Regulation), Essential
Commodities Act and role of central and state Governments, Intermediaries, Investor
Grievances and arbitration, Commodities Board in India – Coffee Board of India, Tea
Board of India, Spice Board of India, Rubber Board of India, Tobacco Board of India.
Books for Reference:
23. Location in Space: A Theoretical Approach to Economic Geography, Lloyd and peter.
24. Land, Work and Resource: An Introduction to Economic Geography, Patterson J.H.
25. Annals of an Abiding Liberal, Galbraith.
26. Economic Geography, Truman A. Harsshron and John W. Alexander.
27. World Resouces and Trade, Khanna and Gupta.
28. World Resources, Zimmerman.
29. Economic Geography – A Resouces Approach – Gun and Chatterji.
30. CD of IIPM Commodity Futures National Seminars.
31. Economic Geography – Prentice Hall of India.
32. Economic Times & Business Line (Daily)
33. Business India (Magazine).

Web sites of Commodity exchanges like CBOT, KBOT, LIFFE, SIMEX, TOCOM, NCDEX, MCXM NMCE, NBOT.

Page 38 of 43
 4.2-ARTIFICIAL INTELLIGENCE

Objective:
1. To understand the principles of intelligence and its application in different areas.
2. To understand the role of knowledge representative, problem society and learning
in intelligent system.

Unit-I:
AI roots and scope- History of applications from Eden to ENIAC: Attitudes towards
intelligence knowledge, and Human Artifice, Overview of AI Application areas.

Artificial Intelligence as Representation and Search :Introduction, The prepositional

Calculus, The predicate calculus, Using co Rules to produce predicate calculus
Expressions, Applications: A Logic Based Financial Advisor.

Unit-II:
Structures and Strategies for state space search : Introduction, Graph Theory- Strategies
for state space search, Using the state space to represent. Reasoning with the predicate
Calculus.

Unit-III:
Heuristic Search: Introduction, An algorithm for Heureistic search, admissibility,
Monotonicity and Informedness, using Heuristics in Games, Complexity issues.

Unit-IV:
Representation and Intelligence : The Al Challenge knowledge representation: Issues in
knowledge representation- A brief History of AI representational schemes- conceptual
Graphs: A Network Language- Alternatives to Explicitly Representation- Agent based
Distributed Problem solving

Strong Method Problem Solving:

Introduction, Overview of Experts systems- Technology- Rule-Based Expert systems-
Model, Case based and Hybrid systems, Planning.

Unit-V:
Reasoning in uncertain situations: Introduction- Logic-Based Abductive Inference-
Abduction - Alternatives to Logic- The Stochastic Approach to Uncertainty.

Suggested Readings:
1. George Fluge, Artificial Intelligence, Pearson Education,5 th Edition 2008.
2. Elaine Rich Kevin Knight, Artificial Intelligence, Tata McGraw Hill, New Delhi,
2007

Page 39 of 43
 4.3 - DISTRIBUT ED COMPUTING AND APPLICATIONS
Objective:
1. To Develop a reliable or secure distributed applications.
2. To make students to understand basic operation system and networking.

Unit-I:
Introduction – Definition - the history of distributed computing – Different forms of
computing – the strengths and weakness of distributed computing – Basics of operating
systems- Network basics– s/w engineering basics.

Unit-II:
Inter process communication- An archetypal IPC program interface – event
synchronization- Timeouts and threading- Deadlocks and timeouts – Data representation-
Data encoding – Text –Based protocols- Request Response protocol-Event Diagram and
sequence diagram – connection oriented Vs Connectionless IPC- Evolution of paradigms
for interprocess communication.

Unit-III:
Distributed computing paradigm – paradigms and abstraction – An example application
– Paradigms for distributed applications - Trade offs.

Unit-IV:
The Socket API- Socket Metaphor in IPC-The Datagram Socket API-Stream Mode
Socket API-Sockets with Non-blocking I/o operations-Secure Socket API.

Unit-V:
Client-server paradigm- Client- server paradigm issues – Software engineering for a N/w
service-connection oriented and connection less server - Iterative server and concurrent
server- stateful servers.

Suggested Readings:
1. Distributed computing principles and applications by M.C. Liu. (Pearson
education)
2. Distributed Databases principles & Systems by Stefanoceri, Ciaeppe pelagatti
Fater Mc Graw Hill Edition
3. Principles of distributed Database systems by M. Tamer Ozsel Patrick valderiez
(Pearson education)

Page 40 of 43
 4.4-DATA MINING AND DATA WAREHOUSING
Objectives:
1. To provide business with analytics results from data mining.
2. To understand overall architecture of data warehouse, techniques and methods for
data gathering

Unit-I: Introduction
Data Mining Functionalities- Classification of Data Mining systems-Data Mining task
primitives- Integration of a Data mining system with a Database or Data warehouse system-
Major Issues in Data Mining.

Unit-II:
Data Processing- Descriptive Data Summarization – Data cleaning – Data Integration and
Transformation – Data Reduction- Data Discretization and Concept hierarchy generation.

Unit-III:
Data warehouse and OLAP Technology – an overview- A multi Dimensional Data Model-
Data ware house Architecture- Data warehouse Implementation – from Data ware house into
Data Mining.

Unit-IV:
Mining Frequent patterns, Association and Co-relation – Basic Concept and a road map-
efficient and Scalable frequent item set mining methods- Mining various kinds of
Association rules.

Unit-V:
Classification and Prediction – Issues regarding classification and Prediction – Classification
by decision tree induction- Bayesian classification – Rule Based classification.

Suggested Readings:
1. Jiaweihan and Micheline Kamber:Data Mining Concepts and Techniques.
2. Richard J. Roigel, Michael W. Geatz, Data Mining – A tutorial Based primmer
– Pearson Education, New Delhi,2005.
3. Tan – Data mining, Pearson Education.

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 OPEN ELECTIVE SUBJECT
3.6 a. INCOME TAX

OBJECTIVE
The objective of this subject is to expose the students to the various provision of Income Tax
Act, 1961 relating to computation of Income relating to individual assesses only.

Unit 1: INTRODUCTION TO INCOME TAX

Income Tax: Brief History of Indian Income tax - Legal Frame Work – Types of Taxes -
Cannons of Taxation – Important Definitions – Assessment – Assessment Year – Previous
Year – Exceptions to the general rule of Previous Year - Assessee – Person – Income –
Casual Income – Gross Total Income – Total Income - Agricultural Income.
Income tax authorities: Powers and Functions of CBDT, CIT & A.O.
Residential Status: Residential Status of an Individual – Determination of Residential Status -
Resident – Ordinary / Not Ordinarily Resident – Non-resident –Incidence of Tax – Simple
Problems on Scope of Gross Total Income.
Exempted Incomes: Introduction – Exempted Incomes U/S 10 (Restricted to Individual
Assessee) – Only theory

Unit 2: INCOME FROM SALARY

Meaning – Definition - Basis of Charge– Advance Salary – Arrears of Salary – Allowances –
Perquisites– Provident Fund - Profits in Lieu of Salary – Gratuity -Commutation of Pension -
Encashment of Earned leave -Deductions from Salary U/S 16 – Problems on Income from
Salary (Only Individual assessee).

Unit 3: INCOME FROM HOUSE PROPERTY

Basis of Charge – Deemed Owners – Exempted Incomes from House Property –Composite
Rent - Annual Value – Determination of Annual Value – Treatment of Unrealized Rent –
Loss due to Vacancy – Deductions from Annual Value – Problems on Income from House
Property.

Unit 5: COMPUTATATION OF TOTAL INCOME

Income from Business / Profession, Capital Gains, Other Sources (Theory only) and
Deductions U/S 80C, 80D and 80G. Simple problems on Computation of Total income of an
Individual assessee (Computed incomes of Business / Profession, Capital Gains, Other
Sources will be given).

BOOKS FOR REFERENCE

1. B.B. Lal and Vashist: Direct Taxes, Konark Publisher (P) ltd.
2. Dr. Mehrotra and Dr. Goyal: Direct Taxes – Law and Practice, SahityaBhavan
Publication.
3. Dr. Vinod K. Singhania: Direct Taxes – Law and Practice, Taxmann publication.
4. Gaur &Narang: Income Tax, Kalyani Publisher s
5. DinakarPagare: Law and Practice of Income Tax, Sultan Chand and sons.
6. Dr.V.Rajesh Kumar and Dr.R.K.Sreekantha: Income Tax – I and II, Vittam Publications.

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 OPEN ELECTIVE SUBJECT
3.6 b. FINANCE AND BANKING

Objectives:
1. To expose the students to Finance and Banking System along with the latest reforms
in Banking.
2. To enable the students to understand the operations in Finance and Banking

Unit 1: FINANCIAL MARKETS

Introduction, Primary Market and Secondary Markets - Meaning – Features - Players of
Primary Market. Shares, debentures – meaning, features. Stock market operations treading,
clearance and settlement procedures. Types of Investments – Stock and Shares, real estate,
mutual funds, post office, insurance – schemes.

Unit 2: COMMODITY MARKET:

Evolution, Commodity derivatives, Commodity exchanges-Regional & National and
International, Functions, role, objectives and types- Types of transactions in Commodity
market – Spot, Future and Forward options markets. (Concepts only)

Unit 3: BANKS :
Introduction, functions and types of Banks, Role of RBI, Types of Accounting, Procedure for
opening accounting, KYC, types of loans, Operation of Accounting, Retail Banking ,
Corporate Banking.

Unit 4: NEGOTIABLE INSTRUMENTS

Cheques – Meaning & Definition – Features - Parties – Crossing of cheques – types of
crossing. Endorsements – Meaning – Essentials – Kinds of Endorsement.

Book References
1. Gorden and Natarajan: Banking Theory Law and Practice
2. Tannan M L: Banking Law and Practice in India
3. Vasant Desai, Bank and Institutional Management, HPH,
4. Muralisubbakrishna, Bank Credit Management,
5. O Payramval, Modern Banking of India.
6. Shekar K C: Banking Theory Law and Practice
7. S.P. Srivastava: Banking Theory Law and Practice
8. Location in Space: A Theoretical Approach to Economic Geography, Lloyd and peter.
9. Land, Work and Resource: An Introduction to Economic Geography, Patterson J.H.
10. Annals of an Abiding Liberal, Galbraith.
11. Economic Geography, Truman A. Harsshron and John W. Alexander.
12. World Resouces and Trade, Khanna and Gupta.

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