Syl 603

File Ref.No.
82102/GA - IV - E3/2019/Admn
UNIVERSITY OF CALICUT
Abstract
General and Academic- Faculty of Commerce and Management Studies- Regulations, Scheme & Syllabus of B.Com
Programme (CBCSS UG 2019) with effect from 2019 Admission onwards - Implemented subject to ratification by the
Academic Council - Orders issued.
G & A - IV - E
U.O.No. 8445/2019/Admn Dated, Calicut University.P.O, 29.06.2019
Read:-1.U.O No.4368/2019/Admn dated 23.03.2019.

2.Item No.I of the minutes of the meeting of the Board of studies in Commerce (UG)
held on 20.05.2019.
3.Item No. 2(b) of the minutes of the meeting of the Faculty of Commerce and
Management Studies held on 27.05.2019.
ORDER
1.The Regulations for Choice Based Credit and Semester System for Under Graduate (UG)
Curriculum -2019 (CBCSS UG Regulations 2019) for all UG Programmes under CBCSS - Regular and
SDE/Private Registration in the University of Calicut, w.e.f. 2019 admissions was implemented vide
paper read as (1). The Board of Studies in Commerce (UG) in its meeting held on 20.05.2019
resolved vide paper read as (2) to approve the revised Regulations, Scheme and Syllabus of B.Com
Programme for affiliated Colleges and SDE with effect from 2019 Admission onwards in accordance
with CBCSS UG Regulations 2019.
2. As per paper read as (3), the Faculty of Commerce and Management Studies approved
the minutes of the meeting of the Board of Studies in Commerce (UG) held on 20.05.2019.
3.Under these circumstances , considering the exigency, the Vice Chancellor has accorded sanction
to implement the Regulations, Scheme and Syllabus of B.Com programme under CBCSS-UG 2019
Regulations w.e.f 2019 admission onwards, subject to ratification by the Academic Council.
4.The following orders are therefore issued;
The Regulations, Scheme & Syllabus of B.Com programme (CBCSS UG 2019) for affiliated Colleges
and SDE is implemented w.e.f 2019 Admission onwards, subject to ratification by the Academic
Council.
(Scheme & Syllabus appended).
Biju George K
Assistant Registrar
To
1.The Principals of affiliated Colleges.
2.Director, SDE
Copy to:PS to VC/PA to PVC/PA to Registrar/PA to CE/JCE I/JCE III/JCE VIII/EX & EG
sections/CHMK Library/SF/DF/FC.
Forwarded / By Order
Section Officer
`
REGULATIONS GOVERNING BACHELOR OF

COMMERCE DEGREE PROGRAMME UNDER CBCSSUG
2019
EFFECTIVE FROM ACADEMIC YEAR 2019-20 ADMISSIONS

REGULATIONS GOVERNING BACHELOR OF COMMERCE

DEGREE PROGRAMME UNDER CBCSSUG 2019 EFFECTIVE FROM
ACADEMIC YEAR 2019-20
(B.COM ADMISSIONS 2019-20)
1.0 Title of the Programme

This DEGREE shall be called BACHELOR OF COMMERCE (B.Com).
2.0 Eligibility for admission
Any candidate who has passed the Plus Two of the Higher Secondary Board ofKerala or Pre Degree of
Calicut University or that of any other University or Boardof Examinations in any state recognized as
equivalent to the Plus Two of the Higher Secondary Board in Kerala, with not less than 45% marks in
aggregate is eligible for admission, However, SC/ST, OBC and other eligible communities shall be given
relaxation as per University rules.
3.0 Duration of the programme
The duration of the B.Com programme of study is three academic years with six semesters.
4.0 Medium of Instruction
The medium of instruction and examination shall be English.
5.0 Courses of study
Total number of courses (other than audit courses ) for the whole B.Com Programme is 31. It is divided
in to courses namely:-
1. Common courses
2. Core courses
3. Complementary courses and
4. Open courses
The course of study leading to the award of B.Com shall comprise the following:-
5.1 Semester I
Contact Total
Course Title Credits Internal External
Hours Marks
Common BCM1A01(English) 4 4 20 80 100
Common BCM1A02 (English) 5 3 20 80 100
Common BCM1A07 (Language) 5 4 20 80 100
Core BCM1B01 Business Management 6 4 20 80 100
Compl. BCM1C01 Managerial Economics 5 4 20 80 100
Total 25 19 100 400 500
Semester II
Contact Total
Hours Marks
Common BCM2A08 (Language) 5 4 20 80 100
Core BCM2B02 Financial Accounting 6 4 20 80 100
Compl. BCM2C02 Marketing Management 5 4 20 80 100
Total 25 19 100 400 500
Semester III
Contact Total
Hours Marks
BCM3A11
Common Basic Numerical Methods 5 4 20 80 100
BCM3A12
Common Professional Business Skills 5 4 20 80 100
Core BCM3B03-Business regulation 4 4 20 80 100
BCM3B04
Core Corporate Accounting 6 4 20 80 100
BCM3C03
Compl. Human Resources Management 5 4 20 80 100
Total 25 20 100 400 500
Semester IV
Contact Total
Hours Marks
BCM4A13
Common Entrepreneurship Development 5 4 20 80 100
BCM4A14
Common Banking and Insurance 5 4 20 80 100
BCM4B05
Core Cost Accounting 6 4 20 80 100
BCM4B06
Core Corporate Regulations 4 4 20 80 100
BCM4C04
5 4 20 80 100
Compl. Quantitative Techniques for Business
Total 25 20 100 400 500
Semester V
Contact Total
Hours Marks
Core BCM5B07 Accounting for Management 5 4 20 80 100
Core BCM5B08 Business Research Methods 4 4 20 80 100
Core BCM5B09 Income Tax Law and Accounts 5 4 20 80 100
Core BCM5B10 Course in Specialisation 4 4 20 80 100
BCM5D01 Open Course (For students
Open from other Departments) 3 3 10 40 50
Total 25 23 110 440 550
Semester VI
Contact Total
Hours Marks
Core BCM6B12 Income Tax and GST 6 4 20 80 100
BCM6B13 Auditing and Corporate
Core Governance 5 4 20 80 100
BCM6B16 (PR) Three Weeks Project and
Core Project Viva-Voce 4 2 10 40 50
Total 25 19 90 360 450
Core Courses in the area of Specialization:

A. Finance
1. Financial Markets and Services
2. Financial Management
3. Fundamentals of Investments
4. Financial Derivatives
B. Banking and Insurance
1. Banking Services Management

2. Insurance Management
3. Foreign Exchange Management
4. Risk Management and Insurance
C. Co - operation
1. Co-operative Theory and Practice

2. Legal Environment For Co-operatives
3. International Co-operative Movement
4. Co-operative Management and Administration
D. Computer Applications
1. Computer Applications in Business

2. Business Information Systems
3. Office Automation Tools
4. Computerized Accounting with Tally
E. Travel and Tourism
1. Tourism Principles And Practices

2. Tourism Product And Promotion
3. Tourist Transport And Tour Operation
4. Hospitality Management
F. Islamic Finance
1. Introduction to Islamic Commercial Banking
2. Fundamentals of Islamic Commercial Law
3. Foundations of Islamic Accounting Theory and Practice
4. Islamic Investment Funds and Insurance
Open Courses (For students from other departments)
1. E- Commerce
2. Basics of Entrepreneurship and Management
3. Basic Accounting
5.2 Four Common Courses (BCM3A11 Basic Numerical Skills, BCM3A12 General
Informatics, BCM4A13 Entrepreneurship Development BCM4A14 Banking and Insurance),
all the Core Courses, Complementary and Open Courses for B.Com Programme shall be
taught by Commerce Faculty only. However, the core courses under the specialization Islamic
Finance shall be taught by Commerce Faculty or teachers having M.A Islamic Finance or
M.A Islamic Economics or M.A Economics with Islamic Finance qualifications.
19. Project Report
19.1 For doing the project, the student may choose any topic areas from the subjects he/she
has studied.
19.2 The candidate shall prepare and submit a project report to the Department.
19.3 The report shall be in English with not less than 30 pages, printed or typed (A4 size
paper, 1.5 line spacing, Times New Roman font, font size 14) and spiral bound.
The project report should be submitted to the Head of the Department one week before the
last working day of the sixth semester, duly certified by the Guide.
19.4 Project work shall have the following stages:
• Project proposal presentation

• Field work and data analysis
• Report writing
• Draft project report presentation
• Final project report submission
19.5 The project can be done individually or as a group of three students (maximum) on the
same topic and present the report. However, the project supervisor should make sure that
each student constructively contributes to the completion of the project. For this purpose the
supervisor shall keep a diary in which the chronological record of the students visit to the
supervisor for the project discussions shall be maintained. The work of each student shall be
guided by one Faculty member.
19.6 The candidate shall prepare at least two copies of the report; one copy for submission to
the Department and another copy for the student which he/she has to bring with him/her at
the time of viva voce. More copies may be prepared if the organization or the guide or both
ask for.
19.7 Duration of project work: The duration of the project work shall be 3 weeks.
19.8 A certificate showing the duration of the project work shall be obtained from the
supervising teacher or from the organization for which the project work was done and it shall
be included in the project report.
19.9 Structure of the report
Title page
Declaration of the student
Certificate from the supervising teacher / organization (for having done the project work)
Acknowledgements
Contents:-
Chapter I : Introduction (Organization profile, Research problem,
Objectives of the study, Research methodology etc.)
Chapter II : Review of Literature
Chapter III : Theoretical Framework
Chapter IV : Data Analysis
Chapter V : Findings, Suggestions and Conclusion.
Appendix : (Questionnaire, specimen copies of forms,
other exhibits etc.)
Bibliography : (books, journal articles etc. used for

the project work).
19.10. Evaluation of project report
The project report shall be subject to internal and external evaluation. The
internal evaluation shall be carried out by the supervising teacher and external
evaluation is done jointly by the internal examiner and the external examiners appointed by
the University inclusive of Viva-voce examination. The marks should be awarded on the
basis of the following:-
1. Evaluation of the Project Report shall be done under Mark System.

Marks secured for the project will be awarded to candidates, combining the internal and
external Marks.
2. The internal to external components is to be taken in the ratio 1:4. Assessment of
different components may be taken as below:
Internal (20% of total) External (80% of Total)
% of
Components % of Marks Components
Marks
Relevance of the Problem, Objectives of the
Punctuality 20 20
study, Research methodology used, etc,
Quality of analysis, Statistical tools used,
Use of Data 20 30
Findings, Recommendations and conclusion
Scheme/Organization
30 Viva-Voce 50
Report
Viva-Voce 30
Total 100 Total 100
3. Submission of the Project Report and presence of the student for viva are compulsory for
internal evaluation. No marks shall be awarded to a candidate if she/he fails to submit the
Project Report for external evaluation.
4. The student should get a minimum of 40 % marks in the aggregate and 40% separately
for external for pass in the project.
5. There shall be no improvement chance for the Marks obtained in the Project Report.
6. In an instance of inability of obtaining a minimum of 40% marks, the project work may
be re- done and the report may be re-submitted along with subsequent exams through the
department, as per the existing rule of the University examinations.
19.11 Viva-Voce
At the end of sixth semester candidate shall attend a project based viva voce. The external
evaluation of 12 to 15 students per day is to be conducted with one external examiner and one
internal examiner. The examiners shall consult each other and award the grades according to
the same criteria specified in 19.10 for the award of marks.
19.12. Industrial Visit
The fourth semester students of affiliated colleges shall be taken under the supervision of
faculty members to business or industrial units so as to enable them to have first-hand
knowledge about the location, layout, managerial functions, H R management or any area of
study as per curriculum. Study tour to an industrial/business centre will form part of
curriculum. The report submitted by the student in this respect shall be considered as one of
the assignments of the course Entrepreneurship Development or any other course in the
fourth semester.
SYLLABUS OF BACHELOR OF COMMERCE DEGREE PROGRAMME UNDER

CBCSSUG EFFECTIVE FROM THE 2019-20 BATCH B.COM ADMISSIONS
CORE COURSES
BCMIB01 BUSINESS MANAGEMENT
Lecture Hours per week: 6, Credits-4

Internal – 20, External – 80, Examination 2.5 Hours
Objectives:
 To understand the process of business management and its functions.
 To familiarize the students with current management practices
 To understand the importance of ethics in business
 To acquire knowledge and capability to develop ethical practices for effective
management.
Module I
Concepts of Management – Characteristics of management – Schools of management thought

- Management and administration – Management by objectives – Management by
participation – Management by exception – Management by motivation - Functions of
management – Planning– Organizing - Departmentation – Delegation (25 Hours, 20 marks)
Module II
Functions of Management:– Motivation: – concept and importance –

Contributions of McGregor, Maslow and Herzberg – Leadership – Concept and
styles – Leadership traits - Communication – process and barriers – Control – concept - steps
– tools – Coordination – Concept, Principles, Techniques. (20 Hours, 15 marks)
Module III
Business Ethics:– Ethics and Morality – Theories of ethics: Teleological theory –

Deontological theory –Virtue theory – Types of ethics – Meaning and scope of business ethics
- Characteristics – Objectives of Business Ethics - Factors influencing business ethics –
Arguments for and against business ethics – Different views of business ethics - The
Separatist View, The Unitarian View, The Integration View, Ethical issues in global business.
(20 Hours, 20 marks)
Module IV
Corporate Social Responsibility (CSR): Meaning and definition - History of CSR activities –
Concept of Corporate citizenship - Need and importance of CSR – Stakeholders of CSR –
Steps in the implementation of CSR activities – CSR and business ethics - CSR and
corporate governance – CSR initiatives in India. (18 hours, 15 marks)
Module V
Emerging concepts in management – Kaizen – TQM – TPM – MIS – ISO – Change

management – Stress management – Fish bone (ISHIKAWA) Diagram – Holacracy - Rank &
Yank - 20% time - Gamification - Flexi-working - Business eco system – Logistic
management. (13 Hours, 10 marks)
Reference Books:
1. Boatwright. John R: Ethics and the Conduct of Business, Pearson Education, New
Delhi.
2. Gupta. CB; Business management, Sultan Chand & sons
3 Koontz, H and Wechrick, H: Management, McGraw Hill Inc, New York.
4 Prasad. LM; Principles and Practicd of Management; Sultan Chand & sons
5 Stoner. AF and Freeman RE; Management; Prentice Hall of India
6 Drucker, Peter, F., Management: Tasks, Responsibilities and Practices, Allied
Publishers, New Delhi.
5. R.S Davar; Management Process
6. Rustum & Davan, Principles and Practice of Management.
7. Srinivasan & Chunawalla, Management Principles and Practice.
8. S. V. S. Murthy. Essentials of Management.
9. Stoner, Freeman & Gilbert, Jr.: Management, Prentice Hall of India Private Limited,
New Delhi.
10. Tripathy & Reddy: Principles of Management, Tata McGraw-Hill Publications, New
Delhi.
11. Stephen P. Robbins: Organizational Behaviour, Prentice Hall of India Private
Limited, New Delhi.
12. Udai Pareek: Understanding Organizational Behaviour, Oxford University Press,
New Delhi.
13. S. S. Khanka: Organizational Behaviour: Text and Cases, S. Chand & Company
Limited, New Delhi.
BCM2B02 FINANCIAL ACCOUNTING
Lecture Hours per week: 6 Credits: 4

Internal: 20, External: 80, Examination 2.5 Hours
Objectives:
 To equip the students with the skills of preparing financial statements for various type of
organizations.
 To enable the students to acquire knowledge about financial reporting standards and to
understand corporate accounting methods.
Module I
Single Entry System of Accounting: Definition – Objectives - Advantages- Limitations-
Distinction between Double entry and Single entry- Types of Single entry- Determination of
Profit or Loss under single entry- Statement of Affairs/ Capital comparison method-
Distinction between Balance Sheet and Statement of Affairs- Distinction between Profit and
loss account and Statement of Profit and Loss- Conversion method- Practical Problems.
Module II
Company Accounts- Issue of Shares:
Introduction- Books of accounts maintained by companies- Share Capital- Phases of capital-
Difference between Reserve capital and Capital Reserve- Shares and types of shares- Equity
and Redeemable Preference shares - Convertible Cumulative Preference Shares (CCP shares)
Sweat Equity shares- Employees Stock Option Scheme (Theory only)- Private Placement of
shares- Issue of shares- Procedures- Minimum Subscription- Shares issued for consideration-
Shares issued for consideration other than cash- Issue of shares at par and premium (issue at
discount, not to be taught)- Treatment of Fraction shares- Application, Allotment and Calls
on Shares- Share capital allotment- Calls in arrears and calls in advance- Interest on calls in
arrears and calls in advance- Difference between calls in arrears and calls in advance-
Oversubscription and under subscription- Pro-rata allotment- Forfeiture and reissue of shares-
Annulment of forfeiture- Surrender of shares- Distinction between forfeiture and surrender-
Journal entries- Practical problems. (30 Hours, 25 marks)
Module III
Accounting for issue of Debentures:
Definition – Types of debentures- Issue of Debentures- For cash, for consideration other than
cash and issued as collateral security- Fraction debentures- Distinction between share and
debenture- Terms of issue of debentures- Interest on debentures- Journal entries- Practical
problems. (10 Hours, 10 marks)
Module IV
Convergence to International Financial Reporting Standards:
Meaning of Accounting Standards- need and importance of global accounting standards- Role
of IASB in developing IFRS – components of IFRS (IAS,IFRS,IFRIC and SIC)- process of
setting IFRS –Conceptual Framework and its contents – Definition of elements in financial
statements- Criteria or principles of recognition, measurement, presentation and disclosure-
convergence to IFRS- Emergence of Ind AS – Standard setting process in India
– Role of NFRA –Entities required to adopt Ind AS- Role of FASB in developing US GAAP-
Difference between Ind AS and IFRS. (18 Hours, 15 marks)
Module V
Ind. AS / IFRS complied Financial Statements of Companies (Ind AS1): Preparation of final
accounts under new format (SOPL, SOCE and SOFP – excluding SOCF) - Treatment of
adjustment items such as Corporate Dividend Tax- Transfer to Reserve- Provision for
taxation- TDS on Interest income, implied adjustment of interest on loans and other usual
adjustment items such as depreciation, Closing stock, provisions, outstanding, prepaid,
accrued, and received in advance - Practical problems. (22 Hours, 15 marks)
(Theory and problems may be in the ratio of 30% and 70% respectively)
Reference Books:
1. S.N. Maheshwari: Financial Accounting.
2. M.C. Shukla, T.S. Grewal and S.C. Gupta, Advanced Accounts, S.Chand& Co.,
New Delhi.
3. Naseem Ahmed, Nawab Ali Khan and M.L.Gupta: Fundamental of Financial
Accounting, Ane Books Pvt. Ltd, New Delhi.
4. Grewal and Gupta: Advanced Accounting
5. Dr Goyal V.K., Financial Accounting, Excel Books, New Delhi.
6. R.L. Gupta and Radhaswamy, Advanced Accounting, Sultan Chand &Sons, New Delhi.
7. R.K.Malhotra: Financial Management in Hotels and Restaurant Industry, Anmol
Publishers
8. S.Kr. Paul: Advanced Accounting
9. B.S. Raman, Advanced Accountancy.
10. Jain &Narang: Financial Accounting
11. Ashok Sehgal and Deepak Sehgal: Advanced Accounting, Volume 1, Taxmann, New
Delhi.
12. Chintal Patel, Bhupendra Mantri, India Accounting Standards, Taxmann Publications.
13. T.P. Ghosh, Illustrated Guide to India Accounting Standards, Taxmann Publications.
BCM3BO3 BUSINESS REGULATIONS
Lecture Hours per week: 4, Credits: 4

Objectives:
> To familiarize the students with certain statutes concerning and affecting business
organizations in their operations.
Module I
Business Laws : Introduction - Nature of Business Law - Meaning and definition -Indian
Contract Act, 1872: Contract - Definition - Essentials of valid contracts - Classification of
contracts - Offer and acceptance - Consideration - Capacity to contract - Free consent -
Coercion - Undue influence - Misrepresentation - Fraud - Mistake - Void agreements -
Discharge of contract - Breach of contract and remedies - Contingent contracts -Quasi
contracts. (20 Hours, 30 marks)
Module II
Special Contracts: Contract of Indemnity: Meaning - Nature - Right of indemnity holder and
indemnifier - Contract of Guarantee: Meaning - Nature - Rights and liabilities of surety -
Discharge of surety from liability - Contract of Bailment and Pledge: Rights and duties of
bailor and bailee, pledger and pledgee - Contract of Agency - Creation of agency - Delegation
of authority - Duties and liabilities of principal and agent -Termination of agency.
(20Hours, 18 marks)
Module III
Sale of Goods Act 1930: Contract for sale of goods -Essentials of a contract of sale -
Conditions and Warranties - Caveat emptor - Sale by non-owners - Rules as to delivery of
goods - Un paid seller and his rights. (10 Hours, 12 marks)
Module IV
The Consumer Protection Act 1986: Objects and scope - Definition of consumer and
consumer dispute - Complaint - Goods - Service - Unfair trade practices - Restrictive trade
practices - Rights of consumers - Consumer Protection Council - Consumer Disputes
Redressal Agencies. (7 Hours, 10 marks)
Module V
The limited liability partnership Act 2008 – Salient features – Distinction with partnership
and company – LLP agreement – partners and designated partners – incorporation document
– Extent and limitation of liability of LLP and partners. (7 Hours, 10 marks)
Reference Books:
1. Singh Avtar, The Principles of Mercantile Law , Eastern Book Company,

Lucknow.
2. Kuchal M.C, Business Law , Vikas Publishing House, New Delhi
3. Kapoor N.D, Business Law , Sultan Chand & Sons, New Delhi.
4. Chandha P.R , Business Law.
5. S.S. Gulshan, Business Laws.
6. B. Sen and Mitra, Business and Commercial Laws.
7. Chandha P.R, Business Law, Galgotia, New Delhi.
8. Balchandani, Business Laws.
9. Desai T.R., Indian Contract Act, Sale of Goods Act and Partnership Act, S.C. Sarkar &
Sons Pvt. Ltd. Kolkata.
BCM3 BO4 CORPORATE ACCOUNTING

Objectives:
To help the students to acquire conceptual knowledge of the fundamentals of the corporate
accounting and the techniques of preparing the financial statements.
Module I
a. Redemption of Debentures:
Meaning- Writing off of Discount on issue and loss on issue of debenture- Methods of
redemption- Annual drawings out of profit and capital (New regulation to be taught)-
Debenture redemption reserve- Lump sum payment- Sinking funds and Insurance Policy
(Theory only)- Purchase of own debentures- For cancellation, Investment and Reissue- Ex-
interest and Cum-interest- Redemption by conversion- Journal Entries.
b. Redemption of Preference Shares:

Provisions for redemption- Sources used for redemption- Capital redemption reserve- Journal
entries
c. Bonus Shares:
Cash Bonus- Capital bonus- provisions for the issue of bonus shares- Sources of bonus issue-
Advantages of bonus issue- Journal entries.
d. Buy back of shares:
Meaning- Provisions for issue- Sources of buyback- Advantages of buyback- Book building -
Journal entries.
e) Right Issue: Right of pre-emption – Calculation of value of right (30 Hours, 25 marks)
Module II
Banking Companies:
Meaning of banking- Slip system of ledger posting- Important terms used- Revenue
recognition in banks- Rebate on bills discounted with problems- Interest on doubtful debts
with problems- Non-Performing Assets- Classification- Provisions for NPA(problems) -
Final accounts of banking companies in the new form- Practical Problems. (18 Hours, 15
marks)
Module III
Accounts of Life Insurance:

Meaning of life insurance- Features- Types of life insurance- Important terms used- Adjusting
entries- Calculation of Life fund with problems- Determination of profit of life business and
net bonus payable- Problems- Preparation of final accounts of life business in the new form-
Practical Problems. (18 Hours, 15 marks)
Module IV
Consolidated Financial Statements (Ind AS 110): Group Companies and Group Structures–
need for consolidation – Calculation of pre-acquisition Calculation of profit- Post-
acquisition profit- Calculation of Non-Controlling Interest – Calculation of Cost of Control
(Goodwill ) or Capital Reserve- Preparation of Consolidated Balance Sheet without
adjustments (simple problems) (20 Hours, 15 marks)
Module V
Important Disclosure based accounting standards: Earnings per share(Basic and Diluted) Ind
AS 33 – Segment Reporting Ind AS 108- Events after Reporting Period (Adjusting and Non
adjusting) Ind AS 10- Related party transactions Ind AS 24 - Changes in accounting policies,
accounting estimates and errors Ind AS 8- Interim Financial Reporting Ind AS 34.
Reference Books:
1. Chintal Patel, Bhupendra Mantri, India Accounting Standards, Taxmann Publications.

2. T.P. Ghosh, Illustrated Guide to India Accounting Standards, Taxmann
Publications.
3. M.C. Shukla, T.S. Grewal and S.C. Gupta, Advanced Accounts, S.Chand& Co.,
New Delhi.
4. S.N. Maheshwari and S.K. Maheshwari, Financial Accounting.
5. R.L. Gupta and Radhaswamy, Advanced Accounting, Sultan Chand &Sons, New Delhi.
6. Dr Goyal V.K., Financial Accounting, Excel Books, New Delhi.
7. Ashok Sehgal and Deepak Sehgal, Advanced Accounting, Kalyani Publishers.
8. Jain and Narang, Financial Accounting, Kalyani Publishers.
9. B.S. Raman, Advanced Accountancy.
10. P.C. Tulasian, Introduction to Accounting, Pearson Education.
BCM4B05 COST ACCOUNTING
Lecturer Hours per week: 6, Credits: 4

Objectives:
> To familiarize the students with the various concepts and elements of cost.
> To create cost consciousness among the students.
Module I
Introduction : Definition - Meaning and scope - Objectives - Functions -Merits and Demerits
- Cost Accounting and Financial Accounting - Cost classification - Elements of cost - Cost
units - Cost centre - Types - Methods and Techniques of Costing . (10 Hours, 5 marks)
Module II
Materials : Importance of Material cost control - Purchase Procedure - Store control -Types
of Store - Stores Records - Perpetual Inventory-ABC Analysis - VED Analysis-JIT Inventory
- Stock levels - EOQ - Issue of materials - FIFO , LIFO , Simple and Weighted Average
methods. (18 Hours, 15 marks)
Module III
Labour and Overheads: Importance of Labour cost control - Time Keeping and Time
Booking - Idle Time - Over Time - Computation of Labour cost - Remuneration Systems and
Incentive Schemes. Overheads : Definition - Overhead Allocation - Apportionment - Re-
Apportionment -Direct distribution - Step Ladder - Reciprocal Service methods - Repeated
Distribution and Simultaneous Equation methods - Absorption of overheads - Methods of
Absorption - Labour Hour Rate and Machine Hour Rate . (25 Hours, 20 marks)
Module IV
Methods of Costing: Specific order costing: Job costing - Contract costing – Continuous
operation costing: Unit Costing - Process Costing (with adjustments of normal and abnormal
losses and gains only) - Service costing (only Transport costing) (30 Hours, 30 marks)
Module V
Cost control Techniques:

A. Budgetary Control: – Budget – Budgeting – Budgetary control - Importance – Need
for the preparation of budgets - Types of budgets –Preparation of Cash budget only – ZBB
B. Standard costing – Standard cost and actual cost – Variance analysis– Types of
variances – Cost control by the use of standard costing (only theory – no problems expected).
(13 hours, 10 marks)
(Theory and Problems may be in the ratio of 40% and 60% respectively
Reference Books:
1. Jain & Narang : Cost Accounting

2. Nigam & Sharma : Cost Accounting
3. Khanna Pandey & Ahuja : Cost Accounting
4. M.L Agarwal : Cost Accounting
5. N.K. Prasad : Cost Accounting
6. S.P. lyengar: Cost Accounting
7. S.N. Maheswari : Cost Accounting
8. Horngren : Cost Accounting : A Managerial Emphasis.
9. M.N.Arora: Cost Accounting
10. Dutta: Cost Accounting
BCM4BO6 CORPORATE REGULATIONS

Lectures Hours per week: 4, Credit – 4
Objectives:
 To familiarise the students with corporate law and to make them aware of the
importance of corporate governance in the management of organizations.
Module I
Introduction to Companies Act 2013: Objects of the Act - Salient features of the Act -
Meaning and definition of company - Features - Kinds of companies - Private Company -
Public company - Associate Company - Dormant Company - One person company -Small
Company - Government Company - Lifting of corporate veil. (08 Hours, 10 marks)
Module II
Formation of Companies: Promotion - Role of promoters - Incorporation - Capital

subscription - Commencement of business - Pre-incorporation and provisional contracts.
Document of companies: Memorandum of Association - Definition - Contents and alteration
- Doctrine of Ultravires - Articles of Association - Definition - Contents and alteration -
Distinction between Memorandum and Articles - Constructive notice of Memorandum and
Articles - Doctrine of Indoor management - Prospectus - Contents -Statement in lieu of
prospectus - Liabilities for misstatement. (13 Hours, 18 marks)
Module III
Share Capital : Shares - Kinds of shares - Public issue of shares - Book building -Allotment
of shares - Irregular allotment - Issue prices of shares - Listing of shares -Employees stock
option scheme - Sweat equity shares - Right shares - Bonus shares -Shares with differential
rights - Share certificate and share warrant - Calls - Forfeiture -Surrender of shares - Buyback
of shares - De materialization and re materialization of shares - Transfer and transmission of
shares - Transfer under Depository system. (18 Hours, 20 marks)
Module IV
Management of Companies : Board and Governance - Directors: Appointment - Position –

Powers Rights - Duties and liabilities - Qualification - Disqualification - Removal of directors
- Key Managerial Personnel - Introduction to Corporate Governance - Need and importance
of Corporate Governance - Corporate social responsibility. (13 Hours, 17 marks)
Module V
Company Meetings and Winding up : Requisites of a valid meeting - Statutory meeting -

Annual general body meeting - Extra ordinary meeting - Board meetings - Resolutions -
Types - Company Secretary : Qualification - appointment - duties - Winding up : Meaning -
Modes of winding up - Winding up by Tribunal - Members' voluntary winding up - Creditors'
voluntary winding up - Liquidator: Powers - Duties and liabilities -Consequences of winding
up. (12 Hours, 15 marks)
Reference Books:
1. M.C. Shukla & Gulshan :Principles of Company Law.

2. N.D. Kapoor : Company Law and Secretarial Practice.
3. Mannual of Companies Act, Corporate Laws and SEBI Guidelines", Bharat Law House,
New Delhi.
4. M.C. Bhandari: Guide to Company Law Procedures.
5. Tuteja :Company Administration and Meetings.
6. S.C. Kuchal :Company Law and Secretarial Practice.
7. Dr. P.N. Reddy and H.R. Appanaiah : Essentials of Company Law and Secretarial
practice, Himalaya Publishers.
8. M.C. Kuchal: Secretarial Practice.
9. Ashok Bagrial: Secretarial Practice.
BCM5B07 ACCOUNTING FOR MANAGEMENT

Lectures Hours per week: 5, Credit – 4
Objectives:
 To enable the students to understand the concept and relevance of Management
Accounting.
 To provide the students an understanding about the use of accounting and costing data for
planning, control, and decision making.
Module I
Management Accounting: Nature and Scope - Difference between cost Accounting, Financial
accounting and Management accounting - Recent trends in Management Reporting.
(05 Hours, 5 marks)
Module II
Analysis and Interpretation of Financial Statements: Meaning - Types and Methods of

Financial Analysis - Comparative Statements - Trend Analysis - Common size Statements (a
general discussion only). (10 Hours, 10 marks)
Module III Ratio Analysis: Meaning - Nature - uses and limitations of Ratios - Liquidity,
Profitability, Turnover, Solvency, Leverage. Market test Ratios. Construction of Financial
Statements from ratios - Judgment of financial stability through ratios - (Focus to be given to
problems solving and Interpretation skills) (25 Hours, 25 marks)
Module IV
Fund Flow and Cash Flow Analysis:
A. Fund Flow Statements: Meaning and concept of Fund - Current and Non Current
Accounts Flow of fund - Preparation of Fund Flow statement - Uses and Significance.
B. Cash Flow Statement: Difference between Fund flow Statement and Cash flow
Statement - Preparation of Cash Flow Statement as per AS - 3 Norms - Direct and Indirect
methods (Stress to be given to Problems). (25 hours, 25 marks)
Module-V
Managerial Decision making with the help of CVP Analysis : Marginal Costing - Fixed Cost-
Variable Cost - Contribution - P/V Ratio - Break Even Analysis - Algebraic and Graphic
presentation - Decision making : Fixation of Selling Price - Exploring new markets - Make or
Buy - Key Factor - Product Mix - Operate or Shutdown. (15 Hours, 15 marks)
(Theory and Problems may be in the ratio of 40% and 60% respectively).
Reference Books:
1. Dr. S.N. Maheswari : Management Accounting.

2. Saxena : Management Accounting.
3. Made Gowda : Management Accounting.
4. Dr. S. N. Goyal and Manmohan : Management Accounting.
5. B.S.Raman: Management Accounting.
6. R.S.N. Pillai and Bagavathi : Management Accounting.
7. Sharma and Gupta : Management Accounting.
8. J. Batty : Management Accounting.
9. Foster: Financial Statement Analysis, Pearson Education.
10. P.N. Reddy & Appanaiah : Essentials of Management Accounting.
BCM5B08 BUSINESS RESEARCH METHODS
Lectures Hours per week: 4 , Credit – 4

Objectives:
 To enable students for acquiring basic knowledge in business research methods and to
develop basic skills in them to conduct survey researches and case studies.
Module I
Business Research: – Definition and significance - Features of business research – The

research process – Variable - Proposition - Types of research – Exploratory and causal
research –Theoretical and empirical research - Basic and applied research - Descriptive
research - Phases of business research – Research Hypothesis – Characteristics – Research in
an evolutionary perspective – Role of theory in research - Theory building - Induction and
Deduction Theory. (10 Hours, 15 marks)
Module II
Research Design – Definition – Types of research design – Exploratory and causal research
design - Descriptive and experimental design – Types of experimental design – Validity of
findings – Internal and external validity – Variables in research – Measurement and scaling –
Different scales –Construction of instrument - Validity and reliability of instrument (15
Hours, 15 marks)
Module III
Data Collection: - Types of data – Primary Vs secondary data – Methods of primary data
collection – Survey Vs observation – Experiments – Construction of questionnaire and
instrument – Validation of questionnaire – Sampling plan – Sample size – Sampling methods
- Determinants of optimal sample size – Sampling techniques – Probability Vs non
probability sampling methods. (15 Hours, 20 marks)
Module IV
Data Processing: Processing stages - Editing - Coding and data entry – Validity of data –
Qualitative Vs quantitative data analysis – Frequency table - Contingency table - Graphs -
Measures of central tendency and index number – Testing of Hypothesis - Bivariate and multi
variate statistical techniques – Factor analysis – Discriminant analysis- Cluster analysis –
Interpretation. (15 Hours, 20 marks)
Module V
Research Report:Different types – Contents of report – Need of

executive summary – Chapterisation – Contents of chapter - Report writing
stages – The role of audience – Readability – Comprehension – Tone – Final proof – Report
format – Title of the report – Ethics in research – Subjectivity and objectivity in research. (09
Hours, 10 marks)
Reference Books:
1. Donald R.Cooper and Pamela S, Schindler: Business Research Methods. Latest

Edition,
Irwin McGraw- Hill International Editions, New Delhi.
2. John Adams, Hafiz T.A. Khan Robert Raeside, David white: Research Methods for
Graduate Business and Social Science Students, Response Books. New Delhi- 110044.
3. Neresh K. Malhotra: Marketing Research, Latest edition. Pearson Education.
4. William G. Zikmund, Business Research Methods, Thomson
5. Wilkinson T.S. and Bhandarkar P.L.: Methodology and Techniques of Social Research,
Himalaya.
6. S N Murthy &. U Bhojanna: Business Research Methods, Excel Books, New Delhi.
7. Jan Brace: Questionnaire Design, Kogan Page India
8. Michael V.P. Research Methodology in Management, Himalaya.
9. Dipak kumar Bhattacharyya. Research Methodology. Excel Books, New Delhi.
10. R. Paneerselvan: Research Methodology, Prentice-Hall of India
11. Ajai S Gaur & Sanjaya S Gaur: Statistical Methods for Practice &. Research, Response
Books, New Delhi.
12. Kultar Singh: Quantitative Social Research Methods. Response Books, New Delhi.
BCM5 B09 Income Tax Law and Accounts

Objectives:
 To impart basic knowledge and equip students with application of principles and
provisions Income - tax Act, 1961 amended up to date.
Module I
Basic Concepts: Income - Agricultural income - Person - Assessee - Assessment Year -

Previous Year - Gross total income - Total income - Maximum marginal rate of lax -
Residential status - Scope of total income on the basis of residential status –Exempted
incomes. (10 Hours, 15 marks)
Module II
Computation of Income under Different Heads: Salaries - Allowances - Perquisites -Profit in

lieu of salary - Gratuity – Pension. (20 Hours, 20 marks)
Module III
Income from house property: Annual Value of House property - Computation under
different circumstances - Deduction from annual value.
Module IV
Profits and Gains of Business or Profession: Definition - Computation - Allowable expenses

and non-allowable expenses - General deductions - Provisions relating to Depreciation.
(17 Hours, 15 Marks)
Module V
Capital Gains: Definition of Capital Assets - Long term and Short term - Transfers - Cost of
acquisition - Cost of improvement - Exempted Capital gains. Income from Other Sources:
Definition– Computation. (18 Hours, 15marks)
(Theory and problems may be in the ratio of 40% and 60%respectjvely .Only simple
problems are to be expected)
Reference Books:
1. Dr. Vinod K. Singhania : Direct Taxes - Law and Practice, Taxman publication.
2. Dr. Mehrotra and Dr. Goyal: Direct Taxes - Law and Practice, Sahitya Bhavan Publication.
3. B.B. Lai: Direct Taxes, Konark Publisher (P) ltd.
4. Bhagwathi Prasad : Direct Taxes - Law and Practice. Wishwa Prakashana.
5. Dinakar Pagare : Law and Practice of Income Tax. Sultan Chand and sons
6. Gaur & Narang : Income Tax.
BCM6 B12 Income Tax and GST

Objectives:
 To impart basic knowledge and equip students with application of principles and
provisions Income - tax Act, 1961 and GST Act 2016
Module I
Income Tax Contd: Deemed Incomes and Clubbing of income – Set- off and carry forward of
losses - Deductions to be made in computing total income – Computation of total Income of
individuals – Computation of Tax liability of individuals – Rebate and relief of tax. (25
hours, 25 marks)
Module II
Income tax authorities – Powers and functions – Provisions of advance payment of tax – Tax
payment – Deduction and payment of tax at source – Recovery of tax.
Procedure of assessment of income tax – Filing of returns of income – Voluntary return of
income – Statutory obligations in filing of returns – Return of loss – Belated returns –
Revised returns – Defective returns – PAN – Different types of assessment – Self assessment
– Assessment on the basis of return – Best judgment assessment – Regular assessment –
Reassessment – Protective assessment. (20 Hours 20 marks)
Module III
Goods and Services Tax: Brief history behind the emergence of GST – The scope of GST –
Definitions and meaning - Central Goods and Services Tax Act–Integrated Goods and
Services Tax Act - State Goods and Services Tax Act - Levy and Collection of Central/State
Goods and Services Tax - Taxable person - Power to grant exemption from tax - Time and
value of supply of goods - Time of supply of services (17 Hours, 15 hours)
Module IV
Registration - Amendment of registration - Cancellation of registration - Revocation of

cancellation of registration - tax invoice, credit and debit notes – Returns - First Return -
Annual return - Final return - Tax Return Preparers - Levy of late fee - Notice to return
defaulters (17 Hours, 10 marks)
MODULE V
Payment of tax, interest, penalty and other amounts - Interest on delayed payment of
tax - Tax deduction at source - transfer of input tax credit - refund of tax - accounts and
records - demands and recovery I - Inspection, search, seizure and arrest - offences and
penalties - Audit by tax authorities - Special audit - Power of CAG to call for information.
(The syllabus of GST will be revised after the rules and regulations relating to GST Act are
framed).
BCM6B13 AUDITING AND CORPORATE GOVERNANCE
Lecture hours per week: 5, Credits: 4

Internal: 20 External: 80, Examination 2.5 Hours
Objective: To provide knowledge of auditing principles and techniques and to familiarize the
students with the understanding of issues and practices of corporate governance in the global
and Indian context.
Module I:
Auditing – Meaning – Objects - Basic Principles and Techniques – Auditing and

investigation - Classification of Audit – Management audit – Proprietary audit – Performance
audit – Tax audit – Social audit – Environmental audit - Audit Planning – Qualities of an
auditor – Advantages and limitations of audit (10 hours, 10 marks)
Module II
Audit Procedures: Vouching - Definition - Features - Examining vouchers -Vouching of cash

book - Vouching of trading transactions - Verification and valuation of assets and liabilities:
Meaning - Definition and objects - Vouching v/s verification - Verification and Valuation of
different assets and liabilities (20 hours, 20 marks)
Module III
Internal Control - Internal Check - Internal Audit --Definitions - Necessity - Difference

between internal check and internal control - Fundamental Principles of internal check -
Difference between internal check and internal audit - Special Areas of Audit: Tax audit and
Management Audit - Recent trends in auditing - Relevant Auditing and Assurance Standards
(AASs) - Rights duties and liabilities of auditor - Audit committee - Auditor's Report -
Contents and types – Auditors certificate. (20 hours, 25 marks)
Module IV: Conceptual Framework of Corporate Governance: Meaning, Theories, Models

and Benefits of Corporate Governance; Board Committees and their Functions; Insider
Trading; Rating Agencies; Green Governance/E-governance; Clause 49 of Listing
Agreement; Class Action; Whistle Blowing; Shareholders Activism (20 hours, 15 marks)
Module V
Major Corporate governance failures - BCCI (UK) - Maxwell Communication (UK) - Enron
(USA – Satyam Computer Services Ltd - TATA Finance - Kingfisher Airlines - Common
Governance Problems Noticed in various Corporate Failures - Codes and Standards on
Corporate Governance (10 hours, 10 marks)
Suggested Readings:
1. Institute of Chartered Accountants of India, Auditing and Assurance Standards, ICAI, New
Delhi.
2. Relevant Publications of ICAI on Auditing (CARO).
3. Gupta, Kamal and Ashok Arora, Fundamentals of Auditing, Tata Mc-Graw Hill Publishing
Co. Ltd., New Delhi.
4. Ghatalia, S.V., Practical Auditing, Allied Publishers Private L td., New Delhi.
5. Singh, A. K. and Gupta Lovleen, Auditing Theory and Practice, Galgotia Publishing
Company.
6. Mallin, Christine A., Corporate Governance (Indian Edition), Oxford University Press,
New Delhi.
7. Rani, Geeta D., and R.K. Mishra, Corporate Governance- Theory and Practice, Excel
Books, New Delhi.
8. Bob Tricker, Corporate Governance-Principles, Policies, and Practice (Indian Edition),
Oxford University Press, New Delhi.
9. Sharma, J.P., Corporate Governance, Business Ethics, and CSR, Ane Books Pvt Ltd, New
Delhi.
Core courses in the area of Specialization-Finance
BCM5B10 FINANCIAL MARKETS AND SERVICES

Objectives:
> To provide basic knowledge about the structure, organization and working of financial
system in India.
Module I
Financial System: Meaning and Significance - Functions of the financial system - Financial
concepts - Financial Assets - Financial markets - Classification - Financial instruments -
Weakness of Indian Financial system – Financial services – meaning – Types. (10 hours, 12
marks)
Module II
Money Market: Definition - Features - Objectives - Features of a developed .money market -

Importance of Money market - Composition of Money market - Operations and Participants -
Money market Instruments - Features of Indian money market - Recent developments (15
Hours, 20 marks)
Module III
Capital Market: New issue market - meaning - functions - methods floating new issue -
intermediaries in the new issue market - Merchants bankers and their functions - Recent
trends in new issue market - Stock Exchanges - Functions - Structure of Stock Exchanges-
BSE - NSE - Listing of securities - Advantages of listing - Methods of trading in stock
exchanges - On line trading - Stock indices - Venture Capital - Concept and meaning.
Module IV
Financial Institutions: Commercial banks - Development financial institutions - Non-Banking

Financial Corporations - Mutual Funds, Insurance Companies - Objectives and functions-
Lease Financing-meaning- Factoring and forfeiting (only a brief outline)
Module V
Regulatory Institutions - RBI - Role and Functions - The Securities and Exchange Board of
India: Objectives - Functions - Powers - SEB1 Guidelines for primary and secondary market.
(5 Hours, 10 marks))
Reference Books:
1. Kohn, Meir: Financial Institutions and Markets, Tata McGraw Hill.

2. Bhole L.M: Financial Institutions and Markets, Tata McGraw Hill.
3. Desai, Vasantha: The Indian Financial System, Himalaya Publishing House.
4. Machiraju.R.H: Indian Financial System, Vikas Publishing House.
5. Khan M.Y: Indian Financial System, Tata McGraw Hill.
6. Varshney, P.M., & D. K. Mittal, D.K.: Indian Financial System, Sulthan Chand & Sons
7. Gordon E. & Natarajan K.: Financial Markets & Services, Himalaya Publishing House.
8. Pathak. V. Bharati: Indian Financial System. Pearson Education.
Reference Books:
1. Home, J.C. Van: "Financial Management and Policy". Prentice Hall of India , New
Delhi.
2. Khan and Jain: "Financial Management Text and Problems", Tata McGraw Hill, New
Delhi.
3. Pandey, I.M: "Financial Management", Vikas Publications.
4. Bhalla, V.K.: "Financial Management & Policy," Anmol Publications. Delhi.
5. Chandra, P: "Financial Management - Theory and Practice", Tata Me Graw Hill.
6. Singh, J.K.: "Financial Management- Text and Problems". Dhanpat Rai and Company.
Delhi.
7. R. S. Kulshrestha: Financial Management. Sahitya Bhawan.
8. R. P. Rastogi: Fundamentals of Financial Management, Galgotia Publications. New
Delhi.
9. Ravi M Kishore: Fundamentals of Financial Management. Tax man Publications.).
10. Battacharya, Hrishikas: Working Capital Management - Strategies and Techniques,
Prentice Hall of India, New Delhi.
BCM5 B11 FINANCIAL MANAGEMENT
Lecture Hours per week: 4, credits 4

Objectives:
 To familiarize the students with the concepts, tools and

practices
 of financial management.
 To learn about the decisions and processes of financial management in a business
firm.
Module I
Introduction: Nature, scope and objectives of financial management - Time value of money
and mathematics of finance - Concept of risk and return.
Module II
Investment Decision: Capital budgeting process - Estimation of relevant cash flows -Payback
Period method - Accounting Rate of Return - Net Present Value - Net Terminal Value -
Internal Rate of Return - Profitability Index - Capital budgeting under risk -Certainty
Equivalent Approach and Risk Adjusted Discount Rate. (18 Hours, 20 marks)
Module III
Financing Decision: Cost of capital and financing decision - Estimation of components of

cost of capital : Equity capital - Retained earnings - Debt and Preference capital -Weighted
average cost of capital and Marginal cost of capital - Sources of long term financing - Capital
structure - Operating and financial leverage - Determinants of capital structure. (18 Hours, 20
marks)
Module IV
Dividend Decision: Relevance and irrelevance of dividend decision - Cash and stock
dividends - Dividend policy in practice. (8 Hours, 10 marks)
Module V
Working Capital Management: Meaning and nature of working capital - Determination of

working capital requirement - A brief overview of Cash management, Inventory management
and Receivables management. (10 Hours, 15 marks)
Reference Books:
1. Home, J.C. Van: "Financial Management and Policy". Prentice Hall of India , New
Delhi.
2. Khan and Jain: "Financial Management Text and Problems", Tata McGraw Hill, New
Delhi.
3. Pandey, I.M: "Financial Management", Vikas Publications.
4. Bhalla, V.K.: "Financial Management & Policy," Anmol Publications. Delhi.
5. Chandra, P: "Financial Management - Theory and Practice", Tata Me Graw Hill.
6. Singh, J.K.: "Financial Management- Text and Problems". Dhanpat Rai and Company.
Delhi.
7. R. S. Kulshrestha: Financial Management. Sahitya Bhawan.
8. R. P. Rastogi: Fundamentals of Financial Management, Galgotia Publications. New
Delhi.
9. Ravi M Kishore: Fundamentals of Financial Management. Tax man Publications.).
10 Battacharya, Hrishikas: Working Capital Management - Strategies and Techniques,
Prentice
Hall of India, New Delhi
BCM6B14 FUNDAMENTALS OF INVESTMENTS

Objectives
• To familiarize the students with the world of investments.
• To provide a theoretical framework for the analysis and valuation of investments.
Module I
Introduction to Investment - Meaning of Investment – essential features of Investment-
Investment Alternatives- Investment Environment (brief description on elements such as
Financial Securities, Financial Markets, Financial Services, Financial Intermediaries,
Regulators, and Investors) –Investment Management Process –Sources of Financial
Information- Calculation of return on investment and expected return-Calculation of expected
return under CAPM- Types of risk- Calculation of Standard deviation- calculation of beta
under correlation and regression methods (Simple Problems). (15 Hours, 18 marks)
Module II
Security Valuation:
a) Valuation of Fixed Income Securities: Bonds- Essential Features- Types of Bonds- Types
of bond risks- estimating Bond Yields-Bond valuation (redeemable and irredeemable )-
Valuation of Preference Shares (redeemable and irredeemable ).
b) Valuation of Equity- Dividend Yield Method- Dividend Yield plus growth method (single-
stage growth and multi-stage growth) - Discounted Cash Flow method-P/E multiple
approach. (20 Hours, 20 Marks)
Module III
Approach to Security Analysis:
Security Analysis- Fundamental Analysis – EIC analysis – Tools for company analysis-
Technical Analysis- stock charts(line, bar, candle stick and point and figure charts)-
Support and Resistance levels- Trends and Trend Reversals – Patterns -continuation
patterns(Triangles, Rectangles, Flags and Pennants) -reversal patterns(head and shoulders,
double tops and double bottom, wedges)- Indicators -a brief description on leading and
lagging indicators)- brief description of DOW theory and Elliot Wave theory. (20 Hours,
20 Marks)
Module IV
Portfolio Analysis: Concept of portfolio – need and importance- portfolio diversification-

a brief description of Markowitz model, Random Walk Theory, Efficient Market
Hypothesis, Efficient Portfolio -Calculation of Portfolio Risk with two securities
(Covariance, Correlation, Standard deviation)- Portfolio Return (15 Hours, 12 Marks)
Module V
Investor Protection: Role of SEBI & Stock Exchanges in investor protection – Investor
Education & Awareness Measures- Investor grievances and their redressal system –
SCORES – Prohibition of Insider trading practices - UPSI-Rights and Duties of Investors -
Investor activism. (10 Hours, 10 marks)
Reference Books:
1. Donald E. Fisher and Ronald J. Jordan: Securities Analysis and Portfolio Management,
Prentice Hall, New Delhi.
2. S. Kevin: Security Analysis and Portfolio Management.
3. Sourain. Harry; Investment Management, Prentice Hall of India.
4. Francis and Archer: Portfolio Management, Prentice Hall of India.
5. Gupta L.C.: Stock Exchange Trading in India, Society for Capital Market Research and
Development, Delhi.
6. MachiRaju, H.R.: Working of Stock Exchanges in India, Wiley Eastern Ltd, New Delhi.
BCM6B15 FINANCIAL DERIVATIVES
Lecture hours: 5, Credits: 5

• To acquire knowledge about financial derivatives and their features.
• To know about various risks associated with derivatives.
Module I
Financial Derivatives: Introduction - Meaning – Types of financial derivatives: Forwards –

Futures – Options – Swaps – Economic functions of derivative contracts. (12 Hours, 10
marks)
Module II
Derivative Markets: History of financial derivative market – Participants in a derivative

market – Cash market Vs derivative market – Stock market derivatives in India – Other
derivatives in India – The regulatory frame work for derivatives trading in India.
Module III
Forward Contracts : Features – Limitations of forward markets – Introduction to Futures –

Meaning and definition - Features of futures – Difference between forwards and futures –
Futures - terminology – Types of future contracts - Financial futures – Stock futures –
Currency futures - Interest rate futures – Index futures - Commodity futures – Futures pay-
offs – Trading strategies in stock futures . (20 Hours, 20 marks)
Module IV
Options: Meaning – Definition – Need - Difference between options and futures –

Fundamental option strategies – Types of options contracts - Call – Put – options – Intrinsic
value Vs Time value of options - Trading strategies in stock options.
Module V
Swaps: Meaning – Definition - Features of swaps – Terms used in swaps – Types of swaps:
Interest rate swap - Currency swap - Commodity swap - Equity swap – Difference between
Swaps and Futures. (13 Hours, 10 marks)
Reference Books:
1. Hull John. C, Options, Futures and Other Derivatives, Pearson Educations Publishers,
New Delhi (Latest Edition).
2. S.L.Gupta, Prentice Hall of India Private Ltd, New Delhi.
3.L.M Bhole , Financial Institutions and Markets – Structure, Growth and Innovations ,
Tata Mc Graw Hill Publishing Co. Ltd. New Delhi.
4. D.C. Patwari&A.Bhargava , Options and Futures, An Indian Perspective , JAICO
Publishing
Core courses in the area of Specialization – Banking and Insurance
BCM5B10 BANKING SERVICES MANAGEMENT
Lecture hours per week: 4, Credits: 4

Objectives:
 To help the students to understand the various provisions of Banking Regulation Act
194 9 and the reforms in the banking sector.
 To impart knowledge about different forms of banking services and the procedure for
opening and operating bank accounts.
Module I
Banking Legislation and Reforms: Banking Regulation Act 1949 - Provision on capital
liquidity - Powers of Reserve bank of India - Banking sector reforms in India -Classification
of bank assets - Investment evaluation - Income recognition -Management of non-performing
assets. (15 Hours, 15 marks)
Module II
Innovation in Banking Services: Innovative banking - Social banking - Lead bank scheme
- Differential interest rate scheme - off shore banking - Hi-tech banking -Financial services -
Venture capital financing - Housing finance - Agricultural Financing - Hire purchase -
Packing credits - Deficiency in services - Ways to improve the services.(14 Hours, 20 marks)
Module III
Loans and Advances: Principles of lending - Safety - Liquidity - Profitability – Security -

Repaying capacity - Project appraisal - Loan system - Advantages and limitations - Cash
credit - Hypothecation - Pledge - Lien - Mortgages - Factors limiting advances - Recalling of
advances - Consortium advances. (10 Hours, 15 marks)
Module IV Banker and Customer: Meaning and definition - Relationship - Obligations of a

banker - Garnishee Order - General and special rights of a customer to charge a bank under
Consumer Protection Act. (10 Hours, 10 marks)
Module V
Opening and Operating of Accounts: Procedure for opening and closing an account - Savings
Bank Account - Fixed Deposit Account - Current Account - NRE Account -Precautions taken
by the banker to open and operate accounts for various types of customers: Minor - Married
women - Agent - Joint accounts - Partnership firms - Joint stock companies - Trustees - Clubs
and charitable societies - Pardanashin Women -Executors and administrators - Lunatics -
Illiterate - Drunkard (15 Hours, 20 marks)
Reference Books:
1. Maheshwari. S.N , Banking Law and Practice.
2. Shekar. K.C, Banking Theory Law and Practice.
3. B.S Khubchandani, Practice and Law of Banking, Mac Millan India Ltd, 2000
4. Bedi. H.L & V.K Hardikar, Practical Banking.
K.C Nanda, Credit and Banking, Response Book, Sage Publications, 1999
5. Pannandikar & Mithami, Banking in India.
6. Radhaswamy & Vasudevan , Text Book of Banking.
7. Varshaney , Banking Law and Practice.
8. Sundram & Varshney, Banking And Financial System, Sultan Chand & Sons.
lO.Dr.S.Gurusamy, Financial Services & System , Vijay Nicole imprints Pvt Ltd.
BCM5 B11 INSURANCE MANAGEMENT
Lecture hours: 4, Credits: 4

Objectives:
 To impart knowledge about the insurance organizations and management.

 To help the students to understand the role of insurance intermediaries in emerging market.
 To enable the students to learn the computation of premium, bonus and claims.
 To provide knowledge about various methods of pricing of insurance products.
Module I
Insurance Organization and Management - Organisation forms in Life and Health insurance -
Organisational structure - Life insurers‘ management and office administration – Insurance
documentation - Publicity - Proposal forms - Policies contracts - Premium receipts -
Endorsement - Renewals. (8 Hours, 13 marks)
Module II
Role of Insurance Intermediaries in Emerging Markets - Agency regulation - Prerequisites -
Training procedures for becoming an agent - Remuneration and other benefits - Agency
commission structures - Functions of an agent. (8 Hours, 10 marks)
Module III
Underwriting and Claims - Computation of premium and bonuses - Claims - Annuities -

Pensions - Claim processing and settlement - Role of surveyors - Opportunity to appeal -
Considerations in deriving gross premiums - Premium rate structure - Surplus and its
distribution - Annual claim costs - Premium rate variables - Need for underwriting -
Principles in underwriting - Features affecting insurability. (18 Hours, 22 marks)
Module IV
Investment Management - Objectives of investment policy - Nature of investments -

Magnitude of funds - Investments of funds - Constraints of stock market- 'Non-Life'
investments - Capital adequacy and capital management - Mobilising large resources -
Investor or / Policyholder protection. (15 Hours, 15 marks)
Module V
Pricing of Insurance Products - Impact of legislation and competition on pricing -Taxation

and policies - Market related policies - Cost consciousness - Accounting practices - Scale of
operations - Factors having impact on the demand for insurance -Rigidities in the present
pricing system - Getting out of a controlled price regime - Price behaviours in a deregulated
market. (15 Hours, 20 marks)
Reference Books:
1. Kenneth Black Jr., Harold D. Skipper Jr., Life and Health Insurance, Pearson Education
2. P.S.Palande, R.S.Shah, M.L.Lunawat, Insurance in India, Response Books.
3. D.C.Srinivasan, Shashank Srivastsava , Indian Insurance Industry, New century publications.
4. Julia Holyoake & Bill Weiper, Insurance, CIB publications, Delhi.
Anand Ganguly, Insurance Management, New Age publications.
BCM6B14 FOREIGN EXCHANGE MANAGEMENT
Objectives:
 To enable the students to learn the theories of foreign exchange behavior.
 To help the students to understand the different types of exchange rate risks.
Module I
Exchange Rate - History of exchange control in India - Features of Foreign Exchange
Regulation Act, 1973 (FERA) - Foreign Exchange Management Act, 1999 -Administrative
set up of foreign exchange in India - Foreign Exchange Dealers' Association of India
(FEDAI) - Functions of Foreign Exchange Department - Nostro Account - Vostro Account -
Loro Account. (15 Hours, 15 marks)
Module II
International Exchange Systems - Fixed and floating exchange rate systems -Depreciation
V/s Devaluation - Exchange rate system prior to IMF - Exchange rate systems under IMF -
Smithsonian Agreement - Currency exchange rate regimes -External value of rupee - Current
Account convertibility and Capital Account convertibility. (20 Hours, 20 marks)
Module III
Balance of Payments - Definition - Components of balance of payments -Disequilibrium in

balance of payments - Corrections of disequilibrium. (10 Hours, 10 marks)
Module IV
Foreign Exchange Market - Features - Participants - Settlement of Transactions - Types of

Transactions - Spot - Forward - Swap and Non - deliverable forwards - Quotations in
Interbank Markets - American and European quotation - Factors determining spot exchange
rates - Purchasing Power Parity Theory. (20 Hours, 20 marks)
Module V
Derivatives - Meaning and types - Forward Contracts - Features of Futures contract -Hedging
with futures - currency options - Concept of interest rate risks - Exchange Risk -Transaction
exposure - Translation and economic exposures. (15 Hours, 15 marks)
Reference Books:
1. Luc Soenen: "Foreign Exchange Management", McGraw-Hill Primis Custom Publishing.

3. Robert J. Hodrick: " The Empirical Evidence on the Efficiency of Forward and Futures
Foreign Exchange Markets", Gordon & Breach Publishing Group.
4. Loosigian, Allan: " Foreign Exchange Futures: A Guide to International Currency", Scholarly
Books,USA
5. CJeevanandam: " Foreign exchange, Concepts, practices & control", Sultan Chand &sons.
BCM6B15 RISK MANAGEMENT AND INSURANCE

Internal: 20 External: 80, Examination 2.5 Hours
Objectives:
 To enable the students to understand risk, risk management process and techniques.
 To help the students to learn about risk financing.
 To understand risk management applications.
Module I
Risk: Meaning of risk - Degrees of risk - Cost of risk - Various elements of cost of risk -
Sources of risk - Types of risk - Pure risk and speculative risk - Acceptable and non
acceptable risks - Static and dynamic risk - Risk management - Characteristics of risk
management - Significance - Principles of risk management - Objectives - Risk and risk
management process - Risk identification - Evaluation - Risk management techniques -
Selecting and implementing risk management techniques - Risk Management Information
System - Organisation of risk management in business - Methods of risk management -
Identification, measurement and control of risk - Evaluation, frequency and severity of losses
- Pooling of risk - Insurance as risk pooling arrangements - Transferring of risks.
Module II
Commercial Risk Management Applications - Property - Liability - Commercial property
insurance -Different policies and contracts - Business liability and risk management
insurance - Workers' compensation and risk financing. (15 Hours, 15 marks)
Module III
Derivatives as Risk Management Tools: Classification of derivatives - Features of hedging,

forward, futures, options and swaps. (15 Hours, 15 marks)
Module IV
Risk Management Applications - Loss of life - Loss of health - Retirement planning and
annuities - Employee benefits - Financial and estate planning. (15 Hours, 15 marks)
Module V
Risk Management Environment - Industry - Functions and organisation of insurers -

Government regulation of insurance sector - IRDA - Privatisation of insurance business in
India - Changes in Insurance Act - Insurance intermediaries - Insurance products pricing -
Claim valuation - Foreign insurers in India. (15 Hours, 15 marks)
Reference Books:
1. Rejda, George E: Principles of Risk Management and Insurance, Latest Edn, Addison
Wesley Longman.
2. McNamara: Principles of Risk Management and Insurance, Addison - Wesley
3. Dorfman: Introduction to Risk Management and Insurance, Prentice Hall.
4. Williams: Heins, Risk Management and Insurance, McGraw Hill Pub.
5. James S.Trieschman, Sandra G. Gustavsonh, Robert E. Hoyt: Risk management and
Insurance, Thomson Asia Pvt. Ltd., Singapore.
6. G. Kotheshwar Rao , Risk Management.
7. Gulati, Risk Management.
8. Dr.P.K.Gupta, Insurance and Risk Management, Himalaya Publishing House.
9. Insurance Act - Latest.
10. Sengupta Mrinal Chandra, Insurance Finance, Progressive Publishers, New Delhi
Core courses in the area of Specialization – Co-operation
BCM5B10 CO-OPERATIVE THEORY AND PRACTICE

Objectives:
 To provide conceptual clarity and theoretical base in co-operation.

 To provide an overall idea about important types of co-operatives.
Module I
Co-operation and its Principles: Co-operation - Meaning - Definition - Features -Importance -

Benefits - Principles of Co-operation: Rochdale (first stage) - Reformulated Co-operative
Principles by ICA (2nd stage) - Karve Committee in Co-operative principles (3rd stage) and
Principles at the 4th stage by ICA in 1995. (15 Hours, 20 marks)
Module II
Co-operation and Other Economic Systems, Organizations and Associations: Cooperation

and economic systems: Capitalism, Socialism and Communism. (10 Hours, 15 marks)
Module III
Co-operative Education and Training: Meaning - Importance - ICA and Co -operative

movement - NCUI, VAMNICOM, NCCT, ICM, State Co-operative Unions and their role in
education and training - Co-operative week - Co- operative flag - Journals on cooperation.(10
Hours, 15 marks)
Module IV
Types of Co-operatives and Co-operative Credit :_Agricultural credit societies - Non

agricultural credit societies - Non agricultural non credit societies - PACS - Service
Cooperative Banks - Farmers Banks - District Co-operative Banks - State Co-operative Banks
- Primary Agricultural and Rural Development Banks - Kerala State Co-operative
Agricultural and Rural Development Banks. (14 Hours, 15 marks)
Module V
NABARD and its role in co-operative movement - Consumer societies - Dairy societies -
Marketing societies - SC/ST societies - Urban Cooperative Banks - Employee societies -
IFFCO - KRIBCO - Fishery societies - Housing societies - Industrial societies (Weavers and
Coir Societies) - NAFED - MILMA - HANTEX - MATSYAFED - MCAC - NHB and NCB
- Types of Credit: Short, medium and long term - Two tier and Three tier credit structure.
Reference Books:
1. DubashiP.R , Principles and Philosophy of Co-operation

2. Krishnaswamy O. R &Kulandaiswamy, Co-operation Concept and Theory
3. Mathur B.S, Co-operation in India
4. Hajala.T.N , Principles, Problems and Practice of Co-operation
5. Krishnaswami. O.R, Fundamentals of Co-operation.
6. Mamoria C.B, Rural Credit & Agricultural Co-operatives
7. Bedi R.D, Theory, History & Practice of Co-operation
8. Kulkarni, Theory and Practice of Co-operation
9. Mamoria C.B. and Saxena , Co-operation in Foreign Lands
10. G.R.Madan, Co-operative Movement in India.
11. B.B.Goel, Co-operative Legislation, Trends and Dimensions.
12. Periodicals and Journals Published by NCUI
BCM5B11 LEGAL ENVIRONMENT FOR CO-OPERATIVES

Objectives:
> To enable the students to acquire knowledge about co-operative legal frame work in India
and Kerala.
> To understand the formalities for registering co-operatives and the administrative set up.
Module I
Cooperative Legislation: Features and important landmarks in the history of co-operative

legislation in India - Genesis and growth of co-operative movement in India during pre-, post-
independence and after 1991. (8 Hours, 10 marks)
Module II
Co-operative Legislations in India: Co-operative Credit Societies Act, 1904 - Features -Co-
operative Societies Act, 1912 - Features - Kerala Co-operative Societies Act, 1969 -Features -
Multistage Co-operative Societies Act, 1984 - Model Cooperative Societies Act, 1991 & 2002
- Features - Recent Trends and Developments - Vaidyanathan Committee Report.
Module III
Kerala Co-operative societies Act 1969-Registration of Co-operative Societies : Formalities -

Bye Law - Model and its amendment - Formalities - Change of name and liability -
Formalities - Membership formalities - Qualifications and disqualifications -Associate or
nominal member - Qualifications and disqualifications of members of Board - Election -
Procedure - Settlement of disputes - Types and procedure - Enquiry -Inspection - Supervision
- Surcharge - Liquidation and its formalities - Board of Directors' meeting - Annual General
Body meeting - Minutes - Quorum for the meetings -Removal and expulsion of members -
Restrictions on holding shares - Privileges of cooperatives. (18 Hours, 25 marks)
Module IV
Administrative Set-up of Co-operative Department in Kerala - Delegation of powers -Audit -
Procedure - Audit programme - Vouching - Audit classifications - Proceedings -State and the
co-operative movement in India - Role of state in the development of cooperatives - De-
officialisation of the co-operative movement - Reconstructing cooperative administration.
Module V
Salient Features of Banking Regulation Act 1949 (As applicable to co-operative societies) -
Impact of Co-operative Law on co-operative management. (8 Hours, 10 marks)
Reference Books:
1. G.R.Madan, Cooperative Movement in India

2. Goel B.B, Cooperative Legislation, Trends and Dimensions
3. B.S.Mathur, Co-operation in India.
4. T .N.Hajella , Principles, Problems and Practice in Co-operation.
5. Dr.V.BJugale and Dr. P.A.Kohli, Reasserting the Co-operative Movement
6. Co-operative Credit Societies Act ,1904
7. Co-operative Societies Act, 1912
8. Government of India, Multi State Co-operative Societies Act, 2002
9. Government of India, Report of the Committee on Model Act
10. Mohanan P.N., Co-operative Laws in Kerala
11. Bedi R.D., Co-operative Law in India
12. Calvert, The Law and Principles of Co-operation.
13. Rishpal Nainta , The Law of Co-operative Society in India, Deep & Deep Publications Pvt.
Ltd., New Delhi.
BCM6B14 INTERNATIONAL CO-OPERATIVE MOVEMENT
Objectives: To enable the students to acquire knowledge about evolution and development of
co-operative movement in the world.
Module I
Co-operative Movement in Foreign Countries: Great Britain (Consumer) - Germany

(Agricultural Credit) - Denmark (Dairy) - China (Induscos) - Japan (Multi-purpose societies)
- USA (Marketing) - USSR (Collective Farms). (15 Hours, 15 marks)
Module II
Co-operatives and Employment in Africa: Cocoa - Co-operatives in Sierra Leone -African

Confederation of Co-operatives Savings and Credit Associations, (Nairobi) Kenya -
Kilimanjaro Native Co-operative Union (Tanzania) - Contribution of Robert Owen, Louis
Blanc, Shri V. L. Mehta and D. R. Gadgil in the sphere of co-operation. (15 Hours, 15 marks)
Module III
International Co-operative Alliance: Objectives - Role - Membership - Governing Bodies -

Regional offices - Sectoral organizations and functioning of ICA - Leading specialized
organizations of ICA - International Co-operative Agricultural Organization (ICAO) -
International Co-operative Banking Association (ICBA) - International Health Co-operative
Organization (IHCO) - International Co-operative Fisheries Organization (ICFO) - Consumer
Co-operative World-wide (CCW). (25 Hours, 25 marks)
Module IV
Role of International Organisations in the Development of Co-operative Movement:
International Labour Organization - World Bank - World Assembly of Youth - Afro-Asian
Rural Reconstruction Organization (15 Hours, 15 marks)
Module V
Inter Co-operative Relations: Indian Farmers Fertilizers Co-operatives (IFFCO) - Anand Milk
Producers Union Limited (AMUL) - National Co-operative Union of India (NCUI).
Reference Books:
1. G.R.Madan , Co-operative Movement in India.

2. T.N.Hajella , Principles, Problems and Practice in Co-operation.
3. Periodicals and Journals published by NCUI
4. R.D.Bedi, Theory, History and Practice of Co-operation.
5. Saxena and Mammoria , Co-operation in Foreign Lands.
6. T.N.Hajella , Principles, Problems and Practice of Co-operation.
7. C.A. Digest Published by I.C.A.
8. Review of International Co-operation, Official Journal of I.C.A.
BCM6B15 CO-OPERATIVE MANAGEMENT AND ADMINISTRATION


Objectives:
> To enable the students to acquire knowledge about the co-operative management and
administration.
> To familiarize the students with accounting and auditing of co-operatives.
Module I
Management of Societies: General body - Representative general body - Election -

Supersession -Privileges of co-operative societies - State and co-operatives - Properties and
funds of co-operatives - Disposal of net profit - Co-operative education fund - Audit - Inquiry
and supersession - Disputes - Settlement of disputes - Winding up and cancellation of
registration - Execution - Appeals - Revision and Review. (15 Hours, 15 marks)
Module II
Role of Management in the Development of Co-operative Organizations - Principles of

management - Co-operative management - Unique features of co-operative management -
Integrating the principles of co-operation and principles of management - Professional
management for co-operatives - Meaning - Importance and evaluation criteria -
Organizational structure of a co-operative - Designing organization structure for
cooperatives. (18 Hours, 18 marks)
Module III
Co-operative Leadership - Meaning - Importance - Types - Problems of leadership in

cooperative organization - Path-goal theory of leadership and case studies of Cooperative
leadership - Nature of management leadership - Combination of management and leadership
qualities. (12 Hours, 12 marks)
Module IV
Co-operative Accounting: Meaning - Definition - Special Features of co-operative accounting

- Sources of funds - Owned and borrowed - State aid to co-operatives -Preparation of Trial
Balance, Profit and Loss Account and Balance Sheet - Treatment of overdue interest - Books
& registers maintained by the co-operatives – statutory requirements - Day book and
subsidiary day book - Triple column cash book - Rough cash chitta - R&D statements -
Computerized accounting system. (20 Hours, 20 marks)
Module V
Co-operative Audit - Features - Difference between co-operative audit and general audit,
financial audit and administrative audit - Auditor - Duties, rights and responsibilities -Stages
of audit work-Preparation of audit programs-Vouching - Verification &valuation of assets &
liabilities - Auditing of reserves & provisions -Audit memorandum - Audit classification -
Audit certificate - Audit fees. (15 Hours, 15 marks)
Reference Books:
1. Dwivedi R.C, Democracy in Cooperative Movement - An Indian Profile

1. Hajela T.N, Principles, Problems and Practice of Cooperation
2. Kamat G.S, New Dimensions of Co-operative Management
3. Nakkiran S, Cooperative Management - Principles and Techniques
4. Sah A.K, Professional Management for Co-operatives
6. DesaiS.S.M, Agriculture and Rural Banking in India
7 ILO, Co-operative Management & Administration
8. Goel .B.D, Co-operative Management and Administration, Deep&Deep Publications,
New Delhi
9. Nakkiran.S , A Treatise on Co-operative Management, Rainbow Publications, Coimbatore
10. Sinha and Sahaya .R., Management of Co-operative Enterprises, National Council for Co-
operative Training, New Delhi
11. ICA, Readings in Co-operative Management
12.Krishnaswamy O.R, Co-operative Account Keeping
13.Manikkavasakam , A Treatise on Co-operative Account eeping
14. Samiuddin , Co-operative Accounting & Auditing
Core Courses in the area of Specialization: Computer Applications

BCM5B10 COMPUTER APPLICATIONS IN BUSINESS
Objectives:
> To help the students to acquire basic knowledge about computer and its applications in
various areas of business.
> To enable the students to understand the modern trends and technologies incomputer
applications.
Module I
Computer Systems : Introduction – Features and Parts of new generation Computers-Factors

to be considered while selecting computer - Importance of computers in business –Network-
Types of network, LAN, WAN, MAN, PAN ,BAN,SAN&CAN.Computer applications in
various areas of business- Internet, Features and uses in business- Social media & its uses in
business. (12 Hours, 15 marks)
Module II
Business and web sites – introduction to web design – concepts – principles involved in
developing a website - golden rules of web designing-page design-home page-web standards-
audience requirement-Role of websites in a business-Cascading Style Sheet-Concept of CSS-
HTML-HTML documents-Basic structure of an HTML Document-creating an HTML
Document-HTML Tags. (14 Hours, 20 marks)
Module III
Elements of HTML-Introduction-working with text-working with Lists, Tables, Hyperlinks,

images and multimedia-web publishing or hosting-creating the website -saving the site-
working on the web site-themes-publishing websites-website for business growth. (13 Hours,
15 marks)
Module IV
E-Commerce & Digital payments: E-Commerce, Business Models - B2B, B2C, B2G, C2C &
B2E– Requirements of e-commerce website – Modes of delivery- Digital payments: USSD,
NUUP, AEPS, UPI, Debit card, Credit card, Pre-paid cards, Internet Banking, Mobile
banking, e-wallets – POS Terminals, M-POS, V-POS. (15 Hours, 15 marks)
Module V
Digital Security – Security threats in Internet & e-Commerce, Virus & Trojan horses,
Phishing,Hacking, Spyware – Security Measures, Antivirus,
Firewall, Encryption, Bio-metrics–Precautions while using Internet & e-
payments - IT Act, Major Provisions of IT Act. (10 Hours, 15 marks)
Reference Books:
1. Rajaraman , Introduction to Information Technology, PHI

2. Jennifer Niederst Robbins, ―Learning web design:A beginner‘s Guide to
HTML,CSS,Java script.and web Graphics‖ ,O‘ Reilly Media,Inc
3. John Duckett, ―HTML and CSS Design and build websites‖,John Wiley&Sons
4. Rajaraman , Fundamentals of Computers 4/E, PHI
5. PTSJ Joseph, E-Commerce: An Indian perspective, PHI
6. Ananya Misra, E-Commerce, B.K Publications Pvt.Ltd.
7. P. Mohan , Fundamentals of Computers, Himalaya Publishing House
8. Dennis P. Curtin , Information Technology, McGraw Hill International
9. Behrouz A. Forouzan , Data Communication and Networking 2nd edition ,McGraw-
Hill
10. Avi Silberschatz, Peter Galvin & Greg Gagne Willey, Operating System Concepts
11. Uyless Black , Computer Networks Protocols, Standards and Interface: Prentice Hall
India Pvt. Ltd.
12. Alfred Glkossbrenner , Internet 101 Computing MGH
13. Alex Leon & Mathews Leon, Fundamentals of Information Technology,
LeonTechworld
14. Suresh Samudrala, Retail Banking Technology, Jaico Puubishing House
15. Indian Institute of Banking & Finance, Digital banking, Taxman
16. Karnika Seth, Computers, Internet and New technology laws, Lexis Nexis
17. Pavan Duggal, A text book on Cyber law, Universal Law Publishing company
18. Harish Chander, Cyber Laws and IT Protection, Prentice Hall India
BCM5B11 BUSINESS INFORMATION SYSTEMS

Objective:
> To enable the students to acquire basic knowledge in the information technology and its
relevance to the various areas of business.
Module I
Management Information System: Data, Information & Knowledge – Information

Technology & Communication technology - Role of Information & Communication
technology in Business – Management Information System , Meaning , Concepts, Purpose &
Features of MIS, Basic structural concepts. (12 Hours, 15 marks)
Module II
Types of Management Information Systems: Transaction Processing System - Decision
Support Systems (DSS) - Characteristics and capabilities of DSS – Components of DSS –
Executive Information System - Expert System – Management Reporting System. (12 Hours,
15 marks)
Module III
Data Base Management Systems : DBMS - Definition - Necessity of a database -

Characteristics of database - Database management systems - Types of database management
systems - Logical data models - Hierarchical model - Network model - Relational model -
Object-oriented model - Object relational model Deductive/inference model - Comparison
between various database models. (20 Hours, 25 marks)
Module IV
Enterprise Resource Planning (ERP) – Meaning - Need for ERP - Benefits of an ERP system
– ERP software – Phases in ERP implementation - Issues and challenges in the
implementation of ERP. (12 Hours, 15 marks)
Module V
Business Process Reengineering: Meaning and definition of BPR – Reengineer - Need and
Objectives of BPR - Process of BPR – Advantages of BPR - Issues and problems of BPR.
(8 Hours, 10 marks)
Reference Books:
1. James A O‘brien, George.M.Marakas & Ramesh Behl, Management Information

Systems, McGraw Hill Education, 2013
2. D.P Goyal, Management Information Systems: Managerial Perspectives, Vikas
Publishing House, 2014
3. A.K Gupta, Management Information System, S.Chand & Company 2010
4. Alexis Leon, Enterprise Resource Plannning, McGraw Hill Education 2007
5. Uma G Gupta, Management Information Systems, Galgotia Publications Pvt Ltd,
New Delhi, 1993
6. Jyotindra Zaveri, Enterprise Resource Planning, Himalaya Publishing House 2012
7. Rajesh Ray, Enterprise Resource Planning text and cases, McGraw Hill Education
2010.
8. R.Radhakrishnan & S.Balasubrahmanian, Business Process Reengineering: Text and
cases, Prentice Hall India Learning Pvt. Ltd, 2008
9. R.Srinivasan, Business Process Reengineering, McGraw Hill Education 2011
10. B.R Dey, Business Process Reengineering & Change Management , Dreamtech Press
2004.
BCM6B14 OFFICE AUTOMATION TOOLS


Objectives:
> To enable the students to acquire basic knowledge in the various office automation tools and
its applications in the various areas of business.
Module I
MS-Word : Word Basics - Starting word - Creating a new document - Opening preexisting
document - The parts of a word window - Typing text - Selecting text - Deleting text -Undo -
Redo – Repeat- Inserting text - Replacing text - Formatting text - Cut - Copy -Paste -
Formatting Text and Documents - Auto format - Line spacing - Margins - Borders and
Shading.
Headers and Footers : Definition - Creating basic headers and footers - Tables - Creating table
- Adding, changing, deleting rows - Inserting, changing, deleting column - Graphics -
Importing graphics - Clipart - Insert picture - Clip Art Gallery - Drawing objects - Text in
drawing .
Templates : Template types - Using templates - Exploring templates - Modifying templates -

Macros : Record in macros - Editing macros - Running a macro - Mail Merge: Mail Merge
concept - Main document - Data sources - Merging data source and main document -
Overview of word menu options - Word basic tool bar. (Theory 15 Hours and Practical 10
Hours, 20 marks)
Module II
MS EXCEL : Electronic Spreadsheet – Creating and rearranging worksheet - Structure of

spreadsheet and its applications to accounting, finance, and marketing functions of business -
Creating a dynamic / sensitive worksheet - Concept of absolute and relative cell reference -
Using built in functions – Mathematical, statistical and financial functions – Conditional
formatting –filters- Charts – Pivot table and pivot chart - Goal seeking and solver tools -
Sharing data with other desktop applications - Strategies of creating error free worksheet.
(Theory 15 Hours and Practical 10 Hours, 20 marks)
Module III
Ms-Power Point : Power point - Basics - Terminology - Getting started - Views -Creating
presentations - Using auto content wizard - Using blank presentation option -Using design
template option - Adding slides Deleting a slide - Importing images from the outside world -
Drawing in power point - Transition and build effects - Deleting a slide - Numbering a slide -
Saving presentation - Closing.(Theory 9 Hours and Practical 6 Hours, 20 marks)
Module IV
The Internet and its Basic Concepts: Internet concept - History - Development in India -
Technological foundation of internet - Distributed computing - Client-server computing -
Internet protocol suite - Application of distributed computing - Client-server computing. (7
Hours, 10 marks)
Module V
Internet protocol suite in the internet environment - Domain Name System (DNS) -Generic
Top Level Domain (g TLD) - Country Code Top Level Domain (cc TLD) -Indian - Allocation
of second level domains - IP addresses - Internet Protocol Applications of internet in business,
Education, Governance, etc. (Theory 10 Hours, 10 marks)
Reference Books:
1. Ron Mansfield, Working in Microsoft office, Tata Me Graw Mill (2008)
2. Ed Bott, woody Leonard, Using Microsoft Office 2007, Pearson Education (2007)
3. R.K.Taxali, PC Software Made Simple.
4. Stephen L.Nelson , Office 2000 Complete Reference.
5. Joyce Cox ,Polly Orban, Quick course in Microsoft Office.
6. Gimi Couster , Mastering Office 2000.
7. Rajkamal, Internet and Web Technologies, Tata McGraw Hill (2007).
BCM6B15 COMPUTERISED ACCOUNTING WITH TALLY


Objectives:
> To enable the students to acquire basic knowledge in the computerized accounting systems
and its applications in the area of business.
(Out of the 80 lecture hours, the ratio between theory and practical hours shall be 3:2)
Module I
Introduction to Accounting: Accounting basis and terms -Branches of accounting - Mode of

accounting - Manual accounting - Computerized accounting fundamentals.
Accounting with Tally : Introduction to Tally - Tally interface - fll features - fl2 configuration
- Company creation - Accounting groups - Accounting ledgers - Accounting vouchers -
Vouchers entry. (15 Hours, 15 marks)
Module II
Inventory Management with Tally - Stock groups - Stock items - Stock category -Unit of
measures - Godown inventory vouchers (Pure inventory and inventory vouchers).
Integration of Accounting with Inventory : Bill wise details - Invoicing - Voucher entry -Cost
centre - Cost category - Budget and control - Bank reconciliation - Interest calculation –
Order Processing - Stock valuation methods - Reorder levels - Tracking numbers - Bill of
material - Inventory ageing. (25 Hours, 25 marks)
Module III
Tax Application in Tally - Introduction to GST - GST activation and classification -GST
computation - Composite GST - Input Tax credit - Tax Invoice, Credit and Debit Notes-
Returns-Transfer of Input Tax Credit- Time and Value of Supply-Recent features. (15
Hours, 15 marks)
Module IV
Accounting and Inventory Reports - Trading, Profit and loss A/c - Balance Sheet -Ledgers -
Cost centre and budget reports - Cash book and bank book - Inventory reports - Decision
supporting tools - Ratio analysis - Cash flows - Fund flow - Budgeting system - Printing of
reports - Voucher and bill printing etc. (15 Hours, 15 marks)
Module V
Technology Advantage of Tally - Tally audit - Tally vault - Back up, restore, merge and split
of database - ODBC interface - Export and import of data - web enabled reporting - On line
support of software. (10 Hours, 10 marks)
Reference Books:
1. A.K. Nadhani and K.K. Nadhani,Implementing Tally 6.3, 1/e BPB Publications, New
Delhi.
2. Namrata Agarwal, Tally 6.3 , 2004 Edition , Dream Tech., New Delhi.
3. Sridharan,,Narmadha Publications, May 2003.
Core courses in the area of Specialization – Travel and Tourism

BCM5B10 TOURISM PRINCIPLES AND PRACTICES
Objectives:
> To enable the students to understand the basic concepts, principles and the current practices
of tourism in India.
Module I
Tourism an Overview: Meaning and definition of tourism, traveler, visitor, excursionist and
transit visitor - International and domestic tourist - Elements, nature and characteristics of
tourism - Types and forms of tourism - Inter disciplinary approaches to tourism - Historical
perspective of tourism - Major travel motivations - Tourism demand -Types of tourism
demand - Evolution of tourism demand. (10 Hours, 15 marks)
Module II
Tourism Industry and Impacts: Structure and components of tourism industry- Tourism
system - Positive and negative impacts of tourism - Economic, socio- cultural, and
environmental impacts - Nature of impacts - Economic and socio-cultural measures for
maximising benefits and minimising costs. (12 Hours, 15 marks)
Module III
Tourism Organizations: Role of different tourism organizations - UNWTO, WTTC, PATA,
IATA, National Tourist Organizations (NTO) - Role and functions of Ministry of Tourism,
Government of India, ITDC - Major public sector organizations in Kerala Tourism : DOT,
Government of Kerala, KTDC and DTPCs. (12 Hours 15 marks,)
Module IV
Tourism Planning and Development: Concept of tourism planning - Evolution of tourism

planning - Significance, levels and types of tourism planning - Process in tourism planning -
Leadership and co-operation in tourism development plans - Role of Government, private
sector and NGOs - Factors responsible for growth and development of tourism at the global
and national levels - Factors inhibiting growth of tourism - Tourism scenario and future -
Tourism trends at national and international levels - Five year plans and major tourism
development initiatives - National and state tourism policies. (20 Hours, 20 marks)
Module V
Tourism and Environment: Concept and types of environment in tourism - Relationship

between tourism & environment - Meaning and principles of sustainable tourism
development - Steps in sustainable tourism development - Environment impact assessment -
Types, importance and factors influencing carrying capacity - Role of tourist and community
participation in sustainable tourism - Approaches to sustainable tourism -Eco-tourism -
Responsible tourism - Responsible tourism initiatives in Kerala. (10 Hours, 15 marks)
Reference Books:
1. A.K Bhatia , International Tourism , Sterling Publishers

2. G.S Batra, Tourism in 21st Century, Anmol Publishers
3. P.C Sinha, Tourism Impact Assessment, Kaniska Publishers
4. K.C Sharma, Tourism Policies, Planning Strategies, Pointer Publishers
5. Kishan K.Kamra ,Managing Tourist Destination ,Kanishka Publishers
6. Pran Nath Seth, Sushama Seth Bhat, An Introduction to Travel and Tourism, Sterling
Publishers.
7. V.Harikumar, A.S Dileep,T.Rajesh, Tourism Trends and Strategies, Sonali Publishers
8. Kerry Godfrey and Jackie Clarke, Tourism Development Hand Book, Cassell, London.
9. Foster Douglas , Travel & Tourism Management, Me. Millan, London
10. Cooper Fletcher, Gilbert and Wanhill, Tourism Principles and Practices, ELBS with
Pitman, London
11. Page J Stephen, Brunt Paul, Connel Jo et al, Tourism A Modern Synthesis, Thomson
Publishers, London
12. Charles R. Goeldner & Brent Ritchie, J.R. ,Tourism, Principles, Practices, Philosophies,
John Wiley and Sons, New Jersey.
BCM5B11TOURISM PRODUCTS AND PROMOTION

Objectives:
 To enable the students to acquire knowledge about the tourism product and promotion.
Module I
Tourism Product: Meaning and definition of tourism product - Salient features of tourism
product - Components of tourism product - Tourism resources as products - Categories of
tourism resources: Natural, cultural, events, activities - Peter's inventory of tourist attraction -
Tourism resource
audit - Resource inventory and evaluation - Concept of tourist destination - Tourist and
tourism product - Classification of tourists. (12 Hours, 15 marks)
Module II
Natural Tourism Resource: Hill and mountain tourism - Himalayan and non Himalayan hill
resorts in India - Role of desert, beaches, islands, rivers and lakes in Indian tourism -Wildlife
tourism in India - Major wildlife circuits - Major wildlife sanctuaries and national parks in
India. (12 Hours, 15 marks).
Module III
Culture and Tourism : Culture and tourism inter-relationship - Tourism culture Vs cultural
tourism in India - Elements of culture - Socio cultural tourism resources in India -
Architectural heritage of India - Historical monuments : museum, art galleries and libraries -
Important shrines of the Hindus, Buddhist, Jain, Sikh, Muslim, Christians and others -
Classical and folk dance forms and styles in India - Classical vocal music schools - Fairs and
festivals of India - Cuisines, customs, costumes and handicrafts of India -Ayurveda, yoga and
meditation - Conservation of cultural heritage of India. (18 Hours, 20 marks)
Module IV
Manmade Resources: Relationships between leisure, recreation and tourism - Urban and rural
recreation - Barriers to recreation - Gender and social constraints - Range of recreation
businesses - Adventure sports - Commercial attractions - Amusement parks -Gaming -
Shopping - Live entertainments - House boats -Tree houses - Home stays. (12 Hours, 15
marks)
Module V
Tourism Promotion: Concept of tourism promotion - Approaches to promote tourism product

- Push and pull strategies - Dimensions of tourism promotion - Objectives -Advertisement -
Process and tools - Public relation - Concept and tools - Sales promotion: Concept and
techniques - Tourist publicity - Media and types - Tourist information centres - Tourist guides.
Reference Books:
1. A.K Bhatia, International Tourism, Sterling Publishers

2. P.C. Sinha, Tourism Marketing, Anmol publishers
3. Ratandeep Singh, Infrastructre of Tourism in India, Kaniska
4. Ratandeep Singh , TourismMarketing , Kaniska
5. Acharya Ram, Tourism and Cultural Heritage of India, ROSA Publication
6. Ministry of Information and Broadcasting, Government of India, The Gazette of India:
History and Culture, Vol.2,
7. Hussain.A.K, The National Culture of India, National Book Trust,
8. Mukerjee.R.K, The Culture and art of India ,George Allen Unwin Ltd,
9. Kishan K.Kamra, Managing Tourist destination, Kanishka
10. Pran Nath Seth ,Sushama Seth Bhat, An Introduction to Travel and Tourism Sterling.
11. Stephen Ball, Encyclopedea of Tourism Resources in India, B/H.
12. Manoj Dixit, Tourism products, New Royal Book Co.Robinet Jacob, Indian Tourism
Products, Abhijeet Publications,
14. George Torkildsen, Leisure and Recreation Management, Fourth Edition, E&FN
Spon, London
BCM6B14 TOURIST TRANSPORT AND TOUR OPERATION


Objectives:
> To help the students to understand system of tourist transport and tour operation and to
know current development and practices in these areas.
Module I
Tourist Transport System: Tourist transport systems in the world - Transportation and Travel
evolution - Role of transport in tourism - Road, rail, water, and air transport - Role of
Railways in tourism - Indian Railways and tourism - Major tourist trains in India - Concept of
cruises - Road transportation - Major transcontinental, international and National Highways -
Coach travel - Role of Government in road transport in India - Car rental agency operations.
Module II
Air Travel - History of aviation - Airline terminology - Embarkation and disembarkation

procedures - Major air travel routes - Airport codes - Codes of major airlines - Baggage
handling - Airport security - freight - Guidelines for special handling of passengers - Role of
IATA and ICAO
History and growth of airlines in India - major airports, air routes and airlines in India - An
overview of ticketing - Basic elements of air Fares - Air Ticketing process - Parts of a ticket -
Types of tickets - Details of an automated ticket. (20 Hours, 20 marks)
Module III
Travel Agency: Travel agency business - Functions and types of travel agency - Linkages and
integration with the principal service providers - Setting up a full-fledged travel agency -
Sources of income of a travel agency - IATA and DOT rules for travel agency approval -
Passport and visa - Types of visa - Preparing visa cases - Formalities required for various
visas. (15 Hours, 15 marks)
Module IV
Tour Operation: Difference between travel agent and tour operator - Types of tour operators -
Package tour and its components - Types of package tours - Formulation, designing, costing
and selling a tour package - Tour itinerary - Meaning and its importance - Types of itineraries
- Factors affecting in designing a tour itinerary- Role of UFTAA and TAAI. (15 Hours, 15
marks)
Module V
Information Technology in Tourism: Modern mass media techniques - Passenger reservation

systems - Computer in airlines and railways - CRS Vs GDS - Use of IT in travel agency -
Consumer access to travel information systems: Websites - Automated ticket machines -
Information Kiosks. (10 Hours, 10 marks)
Reference Books:
1. Jagmohan Negy, Travel Agency &Tour Operation Concepts & Principles, Kanishka
2. A.K Bhatia , International Tourism, Sterling Publishers
3. Pran Nath Seth , Sushama Seth Bhat, An Introduction to Travel and Tourism, Sterling
4. Puspinder .S. Gill, Dynamics of Tourism , Anmol Publishers.
5. Ratan Deep Singh, Infrastructure of Tourism in India , Kanishka
6. Endres Guntar ,Vital Guide, Major Airlines of the World (2nd edition), Motrbooks Intl.
7. Senguttuvan P. S, Fundamentals of Air Transport Management, Excel Books.
8. Gupta S.K, International Airfare & Ticketing Methods and Techniques, UDH Publishers.
9. Ratandeep Singh, Tourism and Transport Management :Practice and Procedures,
Kanishka
10. Garg, Deepa , Travel Agency and Ticketing, Mohit Publication
11. Stephen J. Page, Transport for Tourism, Pearson Education
12. Sheldon J. Pauline, Tourism Information Technology, CABI Publishing New York.
13. Hirst Mike ,Air Transport System, Woodhead Publishing Ltd.
14. Doganis Rigas, The Airline Business (2nd edition), Routledge.
BCM6B15 HOSPITALITY MANAGEMENT

Objectives:
> To give the students a broad overview of the basic concepts of hospitality management and to
help them to make use of the opportunities in this sector.
Module I
Introduction to Hospitality Industry: Definition of hotel - History of hotel industry Economic
significance - Linkage among hospitality, tourism and travel industry - Classification of
hotels on the basis of size, location, clientele, duration of stay, level of service, ownership -
Alternative accommodations. (15 Hours, 15 marks)
Module II
Hospitality Industry in India: Indian concept - History of hospitality establishments in India -

Western impact - Development in the 20th century - Star rating of hotels - Major hotel chains
in India - Types of ownership and management of hotels - Proprietary, franchise and
management contract - Organizational structure and chart of a major hotel - Major
departments of a hotel. (15 Hours, 15 marks)
Module III
Front Office and House Keeping Functions: Sections and layout of front office -Functions of
front office - Attributes of front office personnel - Methods of hotel reservations - Recording
the reservations - Complaint handling - Paging - Functions of information section - Role of
lobby manager - Reception office equipments - Hotel tariff plans - Types of guest rooms -
Mode of settling bills of guests - Concept and areas of housekeeping - Staffing pattern of
housekeeping department. (25 Hours, 25 marks)
Module IV
Food and Beverage: Concept of food and beverage preparation - Methods of cooking foods -
Staffing in hotel kitchen - Style of food service - Indian styles of food service -Types of menu
- Planning menu - Room service and buffet service - Guest reception in restaurant.
Module V
Safety and Security in Hotel: Safety precautions - Major security considerations - Water
quality defects and treatments - Handling of chemical hazards - Management of internal air
quality of hotel. (10 Hours, 10 marks)
Reference Books:
1. Yogendra K .Sharma, Hotel Management Educational and Environmental Aspects,

Kanishka.
2. A.K Bhatia , International Tourism , Sterling Publishers
3. M.Kumar, Basics of Food and Beverage Management, Axis Publications
4. Andrews, Sudhir, Food & Beverage Service: A Training Manual, Tata McGraw Hill.
5. James A Bardi, Hotel Front Office Management, John Wiley and Sons.
6. Andrews, Sudhir, Text Book of Front Office Management & Operations, Tata McGraw
Hill.
7. Jerome J Vallen, Gary K Vallan, Check in & Check out: Managing Hotel Operations,
Prentice Hall.
8. George, Bobby, Food & Beverage Service, Jaico.
9. G Raghubalan & Raghubalan Smritee, Hotel House Keeping : Operations &
Management, Oxford University Press, USA.
10.Singh Malini, George Jaya B. (2008), House Keeping Operations, Design and
Management, Jaico.
11.Muhammed Zulfikar, Inroduction to Tourism and Hotel Industry, VikasCore
Core courses in the area of Specialization – Islamic Finance
BCM5B10 Introduction to Islamic commercial banking

Module I
The concept of Islamic Banking – Evolution and history of Islamic banking - development of
interest free banks- Modern Islamic Banks. Principles of Islamic finance- - Prohibition of
riba, gharar and mysir-rationale of prohibitions – trade and riba (10 Hours, 15 marks)
Module II
Functioning of Islamic banks- Deposit products in Islamic banks-current account, savings

account and investment account- -al wadiah, qard and mudaraba principles- special
investment account and general investment account- difference between conventional
banking and Islamic banking (10 Hours, 15 marks)
Module III
Financing products- equity based products- mudaraba, musharaka and declining musharaka-
various issues and merits of these techniques in finance operation- difference between
conventional equity finance and participatory finance (15 Hours, 15 marks)
Module IV
Debt based financial products- murabaha- conditions and steps for murabaha practice-
murabaha and musawama- bai, muajjal - Issues in product management and its area of
application Forward sales- bai‟salam and isthisnah- method of operation and practice of
salam contract-parallel salam- Isthisnah –conditions for practice- difference between salam
and isthisnah-area of application. (15 Hours, 20 marks)
Module V
Leasing contract-ijara-basic rules of leasing-leasing as a mode of financing-permanent

leasing and ijara wa iqthinah –securitization of ijarah –Uses of ijara - Qard hasana, a‟rahn,
wakala , ju‟alah and kafala based products - practicing of hisbah in Islamic banks and its
conditions (14 Hours, 15 marks)
Reference Books:
1) Kamal, Mohd Hashim. A Shari‘a Analysis of Issues in Islamic Leasing. International Islamic
University Malaysia
2) Obaidullah, Mohammed. Islamic Financial Services. Jeddah: Islamic Economics Research

Center; King Abdulaziz University, 2005.
3) Ayub, Muhammad. Islamic Banking and Finance: Theory and Practice. 1st ed. Karachi: State
Bank of Pakistan, 2002.
4) Usmani, Dr. Muhammad I. Meezan Bank‘s Guide to Islamic Banking. 1st ed. Karachi: Darul
Ishaat, 2002.
5) Usmani, Muhammad T. An Introduction to Islamic Finance. 1st ed. Karachi: Idaratul Ma'Arif,
1999.
6) Interest free banking by Najathulla siddiqui, Markazi Makthaba islami publishers, New Delhi
7) Al-Zuhayli, W. (2003). Financial Transactions in Islamic Jurisprudence (M. A. El-Gamal,

Trans. Vol. 1-2). Damascus: Dar al-Fikr.
8) Askari, H., Iqbal, Z., Mirakhor, A. & Krichenne, N. (2010). The Stability of Islamic Finance:
Creating a Resilient Financial Environment for a Secure Future. Singapore: John Wiley &
Sons (Asia).
9) Ayub, M. (2007). Understanding Islamic Finance. West Sussex, England: John Wiley &
Sons.
10) Chapra, M. U. (1988). Towards an Islamic Financial System. Journal of Islamic Economics,
1(2), 1-30.
11) Chapra, M. U. (1998). Relevance and Importance of Islamic Economics. In M. Kahf (Ed.),
Lessons in Islamic Economics Vol. 1, 99-114. Jeddah: Islamic Research and Training Institute
(IRTI). Seminar Proceedings No. 41.
12) Choudhury, M. A. (2007). Development of Islamic Economic and Social Thought. In M. K.

Hassan & M. K. Lewis (Eds.), Handbook of Islamic Banking, 21-37. Cheltenham, UK:
Edward Elgar.
13) El-Gamal, M. A. (2006). Islamic Finance, Law, Economic and Practice. Cambridge:
Cambridge University Press.
BCM5B11 -Fundamentals of Islamic commercial law


Module I
Fundamentals of Islamic finance – Islamic Sharia- sources and Objectives of Islamic

shariah- wealth and ownership in Islamic perspective. (10 Hours, 15 marks)
Module II
Goals of economic activities in Islamic perspective - Business ethics in Islamic economics
and finance- fair dealing-justice-mutual co operation, fair pricing- The Main Prohibitions and
promotions. (16 hours, 20 marks)
Module III
Islamiclaw of contract-evolution of Islamiccommercial law - general

framework of contract-elements of contracts - offer and acceptance - elements of subject
matter-mutual consent- Prohibition of Two Mutually Contingent Contracts- rules for validity
of a contract - Types of Contracts -Valid Contracts -Voidable (Fasid) Contracts and Void
(Batil) Contracts- commutative and non-commutative contracts (18 hours, 20 marks)
Module IV
Trading in Islamic commercial law-legality of trading-requirements of a valid sale

contract - conditional sales and two bargain in one sales- ethics of sale contract
Module V
Loan and debt in Islamic commercial law-rules of debt contract- the substance of loans-time
value of money in loans and debts- termination of a loan contract- Bai„ al Dayn
(8 hours, 10 marks)
Ref:
1) Hubbard, R. G. (2005). Money, the Financial System and the Economy (5th ed.). Boston:
Pearson Addison-Wesley.
2) Ibn ‘Ashur, M. A.-T. (2001-1421AH). Maqasid al-Shariah al-Islamiyyah. Jordan: Dar-al-
Nafa_is.
3) Ibn Hajar, al-A. (1928). Bulugh al-Maram min Adillah al-Ahkam. Matba‘ah al-Salafiyyah.
4) Ibn Qayyim, a.-J. (n.d.). I„l_m al-Muwaqq_„in Vol. 3. Cairo: Id_rah al-Tib_‘ah al-
Mun_riyyah.
5) Iqbal, Z. (June 1997). Islamic Financial Systems. Finance & Development, Vol. 34, 42-45.
6) Iqbal, Z. & Mirakhor, A. (2007). An Introduction to Islamic Finance: Theory and Practice.
Singapore: John Wiley & Sons (Asia).
7) Kahf, M. (Ed.) (1998). Lessons in Islamic Economics Vol. 1. Jeddah: Islamic Research and
Training Institute (IRTI). Seminar Proceedings No. 41.
8) Kamali, M. H. (1998). Al-Maqasid al-Shari‘ah: The Objectives of Islamic Law. The Muslim
Lawyer, Vol.3(1), 1-7.
9) Kamali, M. H. (2008). Shari‟ah Law: An Introduction. Oxford: Oneworld Publications.
10) Khan, M. F. (2002). Fiqh Foundations of the Theory of Islamic Economics: A Survey of
Selected Contemporary Writings on Economics Relevant Subjects of Fiqh. In H. Ahmed
(Ed.), Theoretical Foundations of Islamic Economics, 61-85. Jeddah: Islamic Research and
Training Institute (IRTI). Book of Readings No. 3.
BCM6B14 - Foundations of Islamic accounting theory and practice

Module I
Fundamentals of Islamic accounting-accounting objectives and Islamic world view-Islamic

perspective of accounting- elements of financial statements- ethics in accounting (15
hours, 15 marks)
Module II
Financial statements of Islamic banks-principles of accounting- Islamic accounting standard-

important accounting standards issued by AAOIFI-general disclosure in the financial
statements-statements of financial position (20 hours, 20 marks)
Module III
Financial reporting in Islamic financial institutions- Accounting for Islamic Deposit and
Investment Account- Accounting for Mudarabah Financing and Accounting for Musharakah
Financing (20 hours, 20 marks)
Module IV
Accounting for Murabahah Financing and Accounting for Ijarah Financing-ijara wa iqthinah
Module V
Accounting for securities financing-accounting measurement issues- accounting disclosure

requirements- (10 hours, 10 marks)
Ref:
1) Dr. Abdul Rahim Abdul Rahman, The introduction to Islamic accounting theory and practice;
IIUM Malaysia
2) AAOIFI, Statement of Financial Accounting (SFA) 1 (Accounting Objectives), Manama:
Bahrain.
3) Abdul Rahman A. R.and Goddard A.R, (1998). ―An Interpretive Inquiry of
Accounting Practices in Religious Organisations in Malaysia - Emergent Theoretical
Perspectives‖, Financial Accountability and Management,Vol. 14 (3): pp 183 - 202.
4) Abu-Sulayman, A, (1994). Crisis in the Muslim Mind, International Institute of Islamic
Thought: Herndon, USA.
5) Al-Attas, S.N, (1995). Prolegomena to the Metaphysics of Islam, International Institute of
Islamic Thought and Civilization: Kuala Lumpur.
6) Al-Faruqi, I.R, (1992). Al-Tawhid: It‟s Implications for Thought and Life,
International Institute of Islamic Thought: Herndon, USA.
7) Al-Safi, A.K., (1992). Accountability: Islam versus the Manmade Doctrines, DarulFikr,
Kuala Lumpur.
8) Napier, C (2007). ―Other Cultures, Other Accountings? Islamic Accounting from Past
to Present‖, Proceeding 5th. Accounting History International Conference, Banff: Canada.
9) Hamid, S., R. Craig, and F. Clarke (1993). ―Religion: A Confounding Cultural Element in
the International Harmonization of Accounting.‖ Journal of Accounting Finance and
Business Studies (ABACUS) 29.
10) Hassan, M.K. (1995) ―Worldview Orientation and Ethics: A Muslim Perspective.‖
Proceedings of the International Conference on Development, Ethics and Environment, Kuala
Lumpur.
BCM6B15 - Islamic investment funds and insurance

Module I
Capital markets Islamic perspective- -Islamic appraisal of capital market- Sharia compliance
shares- norms of shariah screening- business structure of an enterprise- indebtedness-
business practices- earnings and cash receivables- qualitative and quantitative screening-
Islamic Rating Systems -– Factors affecting innovation in Islamic Banking and Capital
Market. (20 Hours, 20 marks)
Module II
Islamic bonds (Sukuk)-Essential differences between conventional bonds and sukuk-Types of

sukuk- scope of sukuk in modern times- AAOIFI Sukuk standards - Alternative Sukuk
structure - Sukuk and the private sector - Rating Sukuk - Risks associated with Sukuk. (18
Hours, 18 marks)
Module III
Investment products in Islamic finance- Islamic Equity Market Funds - Real Estate
Investment Trusts - Islamic Hedge Funds- real estate funds-venture capital finance- role and
structure (17 hours, 17 marks)
Module IV
Islamic insurance (Takaful)-need for insurance- principles of insurance- Structure and models
of insurance-Types of insurance-different models-difference between conventional insurance
and Islamic insurance- different products in Islamic insurance-Reinsurance and re-takaful (15
hours, 15 marks)
Module V
Islamic Capital market and Insurance in modern era - Islamic Market Indices - Dow Jones
Islamic Market index (DJIM) - FTSE Global Islamic Index Series- Islamic insurance
companies (10 hours, 10 marks)
Ref:
1) Adam, Nathif J., and Abdulkader Thomas. Islamic Bonds: Your Guide to Issuing, Structuring
and Investing in Sukuk. Euromoney Books, 2004.
2) Muhammed Ayyub; Understanding Islamic finance; John Wiley & Sons Ltd, The Atrium,
Southern Gate, Chichester, West Sussex PO19 8SQ, England, 2007
3) Aly Khurshid; Islamic insurance, a modern approach to Islamic banking; Rout edge Curzon
publishers, London 2004.
4) Venture capital, Islamic finance and SMEs, Mansoor Durani and Graham Boocock, Antony
Rowe Ltd, Chippenham and Eastbourne. Great Britain, 2006
5) Obaidullah, Mohammed Introduction to Islamic microfinance, IRTI, IDB, Jeddah 2008
Madura, J. (2008). Financial Markets and Institutions (8th ed.). Mason, Ohio: South-
Western.
6) Melicher, R. W. & Norton, E. A. (2008). Introduction to Finance: Markets, Investments,and
Financial Management. (13th ed.). New Jersey: John Wiley & Sons.
7) Mishkin, F. S. & Eakins, S. G. (2009). Financial Markets and Institutions (6th ed.). New
York: Pearson and Prentice Hall.
8) Siddiqi, M. N. (2004). Riba, Bank Interest and the Rationale of Its Prohibition. Jeddah:
Islamic Economics Research Center. Visiting Scholars_ Research Series No. 2.
9) Viney, C. (2007). McGrath's Financial Institutions, Instruments and Markets (5th ed.). North
Ryde, Australia: McGraw-Hill Irwin.
10) Visser, H. (2009). Islamic Finance: Principles and Practice. Cheltenham, UK: Edward Elgar
Publishing Limited.
11) Vogel, F. E. & Hayes, S. L. (1998). Islamic Law & Finance: Religion, Risk & Return. The
Hague: Kluwer Law International.Understanding Islamic finance Muhammed
SYLLABI FOR COMPLIMENTARY COURSES
BCM1C01 MANAGERIAL ECONOMICS
Internal: 20, External 80, Examination 2.5 Hours

Objectives:
The objective of the course is to acquaint students with the basic principles of micro and
macroeconomics for developing the understanding of theory of the firm, markets and the
macro environment, which would help them in managerial decision making processes.
Module I
Managerial Economics:- – Definition and characteristics – Nature and Scope - Economics Vs
Managerial Economics - Decision making and forward planning – Relationship of managerial
economics with other disciplines - Basic economic tools in management economics – The
role of managerial economist. (10 Hours, 10 marks)
Module II
Theory of consumer behaviour: - Cardinal analysis - Law of diminishing marginal utility –
consumer surplus; Ordinal approach – indifference curve analysis – consumer equilibrium –
income consumption curve and price consumption curve – Hicksian decomposition of price
effect in to substitution effect and income effect – Demand curve for normal, inferior and
giften goods – concept of elasticity of demand – measurement of various elasticities –
Elasticity of supply. (20 Hours, 20 marks)
Module III
Market structure:-
a. Perfect competition: – profit maximization and equilibrium of firm and industry – short run
and long term supply curves – price and output determination.
b. Monopoly: – Price determination under monopoly – equilibrium of firm – comparison
between perfect competition and monopoly – price discrimination.
c. Monopolistic competition: price and output determination – product differentiation –
comparison with perfect competition – excess capacity under monopolistic competition.
d. Oligopoly: indeterminate pricing and output – classical models of oligopoly – price
leadership - collusive oligopoly – kinked demand curve. (20 Hours, 20 marks)
Module IV
An overview of Indian economy - Indian economy since 1991 - Basic characteristics of

Indian economy - Factors that led to the opening up of Indian economy - Indian economy
under WTO regime - Issues in Indian economy: Problems of growth, unemployment,
poverty, inequality in income distribution, inflation – The role of parallel economy – The role
of Government in a market economy. (15 Hours, 15 Marks)
Module V
Structure and direction of India‘s foreign trade and India‘s trade regulation and promotion -
Exchange rate policy – Intellectual Property Rights - Foreign capital and MNCs in India,
Trade reforms - An overview of Kerala economy - Trade and commerce in Kerala - Industrial
development of the state - the role of small scale industries in Kerala economy.
Reference Books:
1. R.L. Varshney and K.L. Maheswari, Managerial Economics

2. Ahuja. HL; Business Economics, S. Chand & co.
3. D.N. Dwivedi, Managerial Economics
4. Dr. S. Sankaran, Managerial Economics
5. DM Mithani: Business Economics
6. Seth M L Text Book of Economic Theory
7. K K Dewett: Economic Theory
8. Dutt & Sundaram: Indian Economy
9. Petersen &. "Lewis: Managerial Economics

10. Mote V L peul. S & Gupta G S: Managerial Economics
11. H. Craig Petersen & W. Cris lewis: Managerial Economics
12.Dr. P.N. Reddy and H.R, Appanaiah : Essentials of Business Economics
13.Barry Keating and J. Holton Wilson: Managerial Economics
BCM2C02 MARKETING MANAGEMENT

Objectives:
>To provide basic knowledge about the concepts, principles, tools and techniques of
marketing. >To impart necessary knowledge which help the student to choose a career in the
field of marketing.
>To expose the students to the latest trends in marketing.
Module I
Marketing Management: The value of marketing–Core marketing concepts–The new

marketing realities–Philosophy of marketing - Creating long term loyalty relationships –
Marketing management tasks –Analyzing consumer markets-Factors influencing consumer
behaviour-Buying decision process - market segmentation; bases for segmenting consumer
markets – market targeting - marketing of services - rural marketing in India; potential,
challenges and strategies. (20 Hours, 20 marks)
Module II
Creating and Capturing Value: The fundamentals of product management; product levels;
customer value hierarchy– Classification of product–Managing brands and brand equity-
Product and Services differentiation-Product and brand relationships - Product Life Cycle
Marketing Strategies - New product development-Packaging, labeling, Warranties and
Guarantees.
Pricing to capture value; setting the price; methods of pricing; pricing strategies; pricing for
rural markets. (20 Hours, 20 marks)
Module III
Delivering Value: Distribution -marketing channels and value networks-role of marketing

channels-channel design and management decision-channel integration and system-conflict,
cooperation and competition-Managing retailing, wholesaling and logistics-Direct and online
marketing (10 Hours, 10 marks)
Module IV
Communicating Value: Integrated Marketing Communications; role of marketing
communication; developing effective communication; marketing communication mix -
managing advertising; deciding on media and measuring effectiveness ; communicating to
rural audience- Sales Promotion-Personal selling; principles of personal selling-Events and
experiences-Public relation-Interactive marketing-word of mouth marketing.
Module V
E-commerce and E-marketing: Concept and nature; Reason for growth of e-marketing - E-
commerce marketing practices; types of E-commerce; E-commerce business models; E-
commerce marketing strategies - M-commerce marketing practices- Electronic Payment
System-Security issues in E commerce. (15 Hours, 15 marks)
Reference Books:
1. Philip Kotler, Kevin Lane Keller,“Marketing Management” (15e), Pearson India Education
Services Pvt Ltd
2. V S Ramaswamy& S Namakumari,“Marketing Management” (Latest Edition)- McGraw Hill
Education ( India) Private Limited, New Delhi
3. S.A. Sherlekar, “Marketing Management-Concepts and Cases”, Himalaya Publishing House

Pvt Ltd
4. William J Stanton,“Fundamentals of Marketing”, McGraw Hill Publishing Co,
New York
5. Lamb. Hair, McDaniel, ―Marketing”, Cengage Learning Inc USA.
6. Rayport, Jeffrey F and Jaworksi. Bernard J, “Introduction to E-Commerce”, Tata Mc Graw
Hill, New Delhi
BCM3C03 Human Resources Management

Objectives:
> To familiarize the students with the different aspects of managing human resources in an
organization.
> To equip the students with basic knowledge and skills required for the acquisition,
development and retention of human resources.
Module I
Introduction to Human Resource Management—Importance--scope and objectives of HRM.

Evolution of the concept of HRM- Approaches to HRM- Personal management Vs Human
Resource Management-HRM and competitive advantage- Traditional Vs Strategic Human
Resource Management - E-HRM - Operational E-HRM - Relational E-HRM -
Transformational E-HRM. (20 Hours, 20 marks)
Module II
Human resource planning, Recruitment and selection—Job analysis---process of job analysis-

job discretion- job specification-- methods of job analysis-- Conventional Vs strategic
planning—job evaluation—Recruitment--source of recruitment-methods. (18 Hours, 18
marks)
Module III
Placement, Induction and Internal mobility of human resource. Training of employees—need
for training-objectives- approaches --methods-training environment- areas of training-
Training evaluation. (12 Hours, 12 marks)
Module IV
Performance appraisal and career planning. Need and importance- objectives process-
methods and problems of performance appraisal- . Concept of career planning –features-
methods –uses career development (12 hours, 15 marks)
Module V
Compensation management and grievance redressal. Compensation planning objectives-
Wage systems- factors influencing wage system-. Grievance redressal procedure- discipline-
approaches-punishment-essentials of a good discipline system. Labour participation in
management. (18 Hours, 15 marks)
References:
1. Human Resource Management- Text and Cases-- VSP Rao

2. Human Resource Management – Pravin Durai
2. Human Resource Management—Snell, Bohlander
3. Personal Management and Human Resources—VenkataRatnam .Srivasthava.
4. A Hand Book of Personnel Management Practice—Dale Yolder
BCM4C04 QUANTITATIVE TECHNIQUES FOR BUSINESS
Objectives:
> To familiarize student with the use quantitative techniques in managerial decision
making.
Module I
Quantitative Techniques - Introduction - Meaning and definition - Classification of Q.T -
QT and other disciplines - Application of QT in business - Limitations.
Module II
Correlation and Regression Analysis: Meaning and definition of Correlation - Karl Pearson's
co-efficient of correlation - Rank correlation - Regression - Types - Determination of simple
linear regression - Coefficient of determination. (20 Hours, 20 Marks)
Module III
Set Theory - Venn Diagrams - Probability: Concept of probability - Meaning and definition -
Approaches to probability - Theorems of probability - Addition Theorem - Multiplication
Theorem -Conditional probability- Inverse probability- Baye'sTheorem. (15 Hours, 15
Marks)
Module IV
Theoretical Distribution: Basic assumptions and characteristics - Probability distribution -
Fitting of probability distribution - Binomial distribution - Fitting of binomial distribution -
Poisson distribution - Fitting of Poisson distribution - Normal distribution - Features and
properties - Standard normal curve. (20 Hours, 20 Marks)
Module V
Quantitative approach to decision making- Types and steps in decision making-Decision
tree analysis-Different types of models-Model building steps - Linear programming-
concepts - Mathematical formulation - Solution of LPP using graphic method
Reference Books:
1. Richard I. Levin and David S. Rubin, Statistics for Management, Prentice Hall of
India, latest edition.
2. S.P.Gupta, Statistical Methods, Sultan Chand, latest edition
3. Sanchetti and Kapoor, Statistics, Sultan Chand.
4. G.C.Beri, "Statistics For Managemet",Tata Me Graw Hill, 2003.
5. J.K. Sharma, "Business Statstics:, Pearson, 2004
6. Anderson Sweeney Williams, "Statistics for Business and Economics", Thomson.
7. R.P.Hooda, "Statistics for Business", Me Millan.
8. Levine Krebiel & Bevenson, "Business Statistics", Pearson edition, Delhi.
9. J K Sharma,Quantitative Methods- Theory and applications, Mac Millan
10. P.C. Tulsian &Vishal Pandey,Quantitative techniques-Theory and Problems,Pearson
11. V.K Kapoor and Sumant Kapoor- OR Techniques for management- Sultan Chand & Sons
SYLLABI FOR OPEN COURSES (For Students from Other Departments)
BCM5D01 E-COMMERCE
Internal: 10, External: 40, Examination 2 Hours

Objectives:
> To enable the students to understand basics of E- Commerce.
> To Gain a practical orientation to E-Commerce and E- Business management.
Module I
Introduction to E-Commerce: Meaning and concept - E-Commerce v/s Traditional Commerce

- E-Business &. E-Commerce - History of E- Commerce - EDI - Importance, features &
benefits of E- Commerce - Impacts, challenges & limitations of E-Commerce -Supply chain
management & E-Commerce - E- Commerce infrastructure - Business Models of E -
Commerce: Business to business - Business to customers -customers to customers - Business
to government - Business to employee - E - Commerce strategy - Influencing factors of
successful E- Commerce. (20 Hours, 20 marks)
Module II
Marketing Strategies & E - Commerce: Website - Components of website - Concept &

designing website for E- Commerce - Corporate website - Portal - Search Engine - Internet
advertising - Emergence of the internet as a competitive advertising media - Models of
internet advertising - Weakness in internet advertising. (18 Hour, 10 marks)
Module III
Electronic Payment System: Introduction - Online payment systems - prepaid and postpaid
payment systems - E-cash - E- cheque - Smart card - Credit card - Debit card -Electronic
purse - Security issues on electronic payment system - Solutions to security issues -
Biometrics - Types of biometrics. (10 Hours, 10 marks)
Reference Books:
1. Turban, Efraim, David King et. el.: Electronic Commerce: A Managerial Perspective,
Pearson Education Asia, Delhi.
2. Kalakota, Ravi: Frontiers of Electronic Commerce, Addison - Wesley, Delhi.
3. Rayport, Jeffrey F and Jaworksi. Bernard J: Introduction to E-Commerce, Tata McGraw-
Hill
4. Smantha Shurety,: E-Business with Net Commerce, Addison - Wesley, Singapore.
5. Rich, Jason R: Stalling an E-Commerce Business, IDG Books, Delhi.
6. Laudon, Kenneth C and Carol Guercio Traver : E-Commerce business. Technology.
Society, Pearson Education, Delhi.
7. Stamper David A. and Thomas L.Case: Business Data Communications, Pearson
Education, New Delhi.
8. Willam Stallings: Business Data Communications. Pearson Education, New Delhi.
OPEN COURSE
BCM5D02 -BASICS OF ENTREPRENEURSHIP AND MANAGEMENT

Objective:
> To enable the students to have an understanding of the basics of business, entrepreneurship
and organizational management.
Module I
Foundation of Business : Concept of business – Industry, Trade and Commerce –

Classification of Industry, Types of trade and Aids to trade – Forms of Business enterprises-
Sole trader – Partnership - Joint-stock Companies – Cooperative organisations – One man
company. Factors to be considered while setting up of a business - Social Responsibility of
business. (18 Hours, 15 marks)
Module II
Entrepreneurship: Concept of entrepreneur - Characteristics of entrepreneur - Functions of an

entrepreneur - Difference between entrepreneur and manager – Micro, Small and Medium
Enterprises, Definition, Registration procedure of Sole proprietorship and partnership units.
Module III
Management Concepts: Meaning - Nature and characteristics of management - Management

as science, art and profession - Levels of management –Henry Fayol‘s Principles of
management. Functions of Management : Planning - Steps in planning – Organising - Types
of organisation – Line, Staff and Functional- Centralisation Vs decentralisation - Authority Vs
responsibility - Staffing – Elements of Staffing - Directing - Leadership - Leadership styles -
Controlling - Steps in controlling . (20 Hours, 15 marks)
References:
1. Poornima M Charantimath, Entrepreneurship Development and Small Business Enterprise,

Pearson Education
2. Manjeeth Kalra, Entrepreneurship Development and Planning, AITBS Publishers
3. S.Anil Kumar, Entrepreneurship Development , New Age Publishers
4. E Gordon & K Natarajan, Entrepreneurship Development, Himalaya Publishing House
5. Basu, Business Organisation and Management, Tata McGraw Hill.
6. Gupta. C.B, Modern Business Organisations, Mayur Paper Backs.
7. Mishra, N, Modern Business Organisation, Sahitya Bhawan
8. Singh, B.P., T.N. Chhabra , Business Organisation and Management, Dhanpat Rai & Co.
9. Prasad. L.M., Principles and Practice of Management., Sultan Chand & Sons.
10. Rao. V.S.P, Narayana.P.S., Principles and Practice of Management, Sultan Chand & Sons
11. Koontz, H and Wechrick, H , Management, McGraw Hill Inc.
12. Khanka.S.S. Entrepreneurship Development , Sultan Chand
BCM5D03 BASIC ACCOUNTING

Objectives:
 To enable the students to acquire knowledge of Accounting Principles and Practice
Module I
Basic Accounting Concepts: Kinds of accounts - Financial Accounting Vs Management

Accounting - Double Entry book keeping - Rules of debit and credit - Preparation of Journal
and Ledger accounts - Problems. (20 Hours, 15 marks)
Module II
Subsidiary Books : Cash Book - Types of Cash Book - problems - Purchase Book -Sales Book
- Sales Return Book - Purchases Return Book - Journal Proper - Trial Balance
Module III
Final Accounts of sole trading concerns: Trading and Profit & Loss Account - Balance Sheet
- Problems with simple adjustments. (10 Hours, 10 marks)
(Theory and Problems may be in the ratio of 40% and 60% respectively)
Reference Books:
1. Grewal T.S., Double Entry Book Keeping

2. Jain and Narang , Advanced Accountancy.
3. Shukla and Grewal, Advanced Accountancy.
4. Gupta and Radhaswamy, Advanced Accountancy.
5. Gupta. R.L, Advanced Accountancy.
COMMON COURSES
BCM3A11 BASIC NUMERICAL METHODS

Objectives:
To enable the students to acquire knowledge of numerical equations, matrices progressions,
financial mathematics and descriptive statistics
At the end of this course, the students will be able to understand, numerical equations, matrix,
progression, financial mathematics, descriptive statistics and their applications.
Module I
Numerical expressions and Equations: Simultaneous linear equations (up to three variables),
Quadratic equations in one variable-factorization and quadratic formula
Module II
Matrices: introduction - type of matrices – trace and transpose and determinants - matrix
operations – adjoint and inverse –rank- solving equations by matrices: Cramer‘s Rule (not
more than three variables). (15 Hours, 15 marks)
Module III
Sequence, Series and Progression : Concepts and differences - Arithmetic progression- n th
term and sum of n terms of an AP - Insertion of Arithmetic means in AP - Geometric
progression- ‗n‘th term and sum of n terms of an GP - Insertion of Geometric Mean in GP -
Harmonic progression. (20 Hours, 15 marks
Module IV
Interest and Time value: Concept of interest-Types of interest: Simple interest and compound
interest – nominal, real and effective rate of interest - Future value and Present Value; Annuity
and Perpetuity - Computing future and present values of annuity (regular and immediate) -
multi and growing period perpetuity - Compound annual growth rate - computation of
Equated Monthly Instalments (EMI). (15 Hours, 15 marks)
Module V
Descriptive Statistics: Measures of Central Tendency – Mean: Arithmetic mean, Geometric
mean and Harmonic Mean- Median, Mode and other position values - Measures of
Dispersion: mean deviation, quartile deviation, standard deviation and coefficient of variation
- Measures of Skewness and Kurtosis. (20 Hours, 25 marks)
Reference Books
1. Business Mathematics and Statistics- N G Das & J K Das (Tata McGraw Hill)
2. Basic Mathematics and its Application in Economics – S. Baruah (Macmillan )
3. Mathematics for Economics and Business – R. S. Bhardwaj (Excel Books)
4. Business Statistics – G. C. Beri (Tata McGraw Hill)
5. Fundamentals of Statistics – S.C.Gupta (Himalaya Publishing
House) 6.SP Gupta ,Statistical Methods, Sultan Chand
7. Dinesh Khattar-The Pearson guide to quantitative aptitude for competitive examinations.
8. Dr. Agarwal.R.S – Quantitative Aptitude for Competitive Examinations, S.Chand and
Company Limited.
9. Abhijit Guha, Quantitative Aptitude for Competitive Examinations, Tata Mcgraw Hill,
(Theory and problems may be in the ratio of 20% and 80% respectively. An over view of the
topics is expected and only simple problems shall be given)
BCM3A12 PROFESSIONAL BUSINESS SKILLS
Lecture Hours per week: 5, Credits 4

Objectives:
To update and expand basic Informatics skills of the students
To equip the students to effectively utilize the digital knowledge resources for their study
Module I
Professionalism: Meaning -Definition – Characteristics - Traits and Qualities of a good

professional - Professionalism in business - Professional Skills: important soft skills for
business success- Professionalism in Communication: Verbal Communication: Professional
Presentation - Different Presentation Postures- Written Communication: Email - Significance
of Email in business – Email etiquette: format - rules – dos and don‘ts - Technical
Documentation: Standards – Types (15 Hours, 15 marks)
Module II
E-Learning :Introduction of electronic learning - benefits and drawbacks of e-Learning -
Online education - Digital age learners - Knowledge resources on internet - E-books, Audio,
Video and other means for e-learning- Introduction to e-content development and tools -
Online libraries – MOOCs - The e-Learning as a service Industry - major technologies used
in e-earning- different approaches for e-Learning delivery - E-learning in India
Module III
Business Data Analysis : Features of New Generation Computers – Concept of data analysis
– Business Data Analysis – Data Analyst – Types of analysts - organisation and source of
data, importance of data quality, dealing with missing or incomplete data- Social Networking
Analysis – Big Data Analysis - Role of Data Scientist in Business & Society - Role of
Artificial Intelligence and Intelligent Agents in e-business - Ethical and Legal considerations
in Business Analytics (18 Hours, 18 marks)
Module IV
Socio - Cyber Informatics: IT and society - Digital Divide – Digital natives-Cyber space-
New opportunities and threats - Cyber ethics - Cyber-crimes -Types - Cyber Laws –
Organisations related with cyber laws-Cyber addictions - Information overload - Health
issues - e-waste and Green Computing –Recent E-governance initiatives in India (15 Hours,
15 marks)
Module V
Digital Marketing : Introduction to Digital marketing Environment –meaning & Concept –

Need for digital marketing – Advantages and disadvantages of digital marketing -Trends in
digital marketing- Types of digital marketing – Business models in digital marketing
Business to Business (B2B), Business to Customer (B2C), Customer to Customer (C2C),
Business to Employees (B2E), Business to Government (B2G) - Online advertising - types of
online advertising - Top e-commerce websites around the world and its scenario in India.
PPC (Pay per Click) advertising – Search engine Analytics – search engine ads – social
media channels and ads (20 Hours, 20 marks)
References Books:
1. Professional Business Skills – Lee Pelitz 2nd Edition

2. Peter Norton, Introduction to Computers, Tata McGraw Hill Private Limited, New Delhi,
2009.
3. Alan Evans, ITL ESL, Leslie Lamport, Dolores Etter, Darren George,
Kenneth C Laoudon, Gary Rogers, Rainer Handel, INFORMATICS -Technology in Action,
Pearson Education, Delhi, 2009.
4. V.Rajaraman, Introduction To Information Technology, PHI Learning Private Limited,New
Delhi, 2009.
5. Daniel Minoli&EmmaMinoli, Web Commerce Technology Hand Book, Tata McGraw Hill,
New Delhi, 2009
6. Godfrey Parkin,DigitalMarketing:Strategies for online success,New Holland publishers
Ltd,2009
7. Damian Ryan,Understanding Digital marketing:Marketing strategies for Engaging the Digital
generation,Kogan page,3rd Edition,2014
7. Jonah Berger,Contagious Why things catch on,Simon&Schuster,2013
8. Turban E, Armson, JE, Liang, TP &Sharda, Decision support and Business Intelligence
Systems, 8thEdition, John Wiley & Sons, 2007
9. Frank J. Ohlhorst, Big Data Analytics, 1st Edition, Wiley, 2012.
10. Efraim Turban, Ramesh Sharda, Jay Aronson, David King, Decision Support and Business
Intelligence Systems, 9th Edition, Pearson Education, 2009
11. Microsoft Office 2007 Business Intelligence - Reporting, Analysis, and Measurement
from the Desktop, Doug Harts, TATA McGraw-Hill Edition, 2008
12. Data Mining for Business Intelligence: Concepts, Techniques, and Applications in
Microsoft Office Excel with XLMiner, GalitShmueli, Nitin R. Patel, Peter C. Bruce, Wiley
Publication, 2010
13. Data Mining: Concepts and Techniques‖, Morgan Kaufmann Publication, 3rd Edition, 2011
Data Science for Business – What you need to know about data mining and data-analytic
thinking, Foster Provost, Tom Fawcelt, O‘ Reilly Media Publication, 2013
BCM4A13 ENTREPRENEURSHIP DEVELOPMENT

Objectives:
> To familiarize the students with the concept of entrepreneurship.
> To identify and develop the entrepreneurial talents of the students.

> To generate innovative business ideas in the emerging industrial scenario.
Module I
Concepts of entrepreneur: Entrepreneur- Definitions - Characteristics of entrepreneur-
Classification of entrepreneur-Entrepreneurial traits -Entrepreneurial functions - role of
entrepreneurs in the economic development - Factor effecting entrepreneurial growth –
Entrepreneurship – Meaning – definition - Entrepreneur vs Intrapreneur - Women
Entrepreneurs - Recent development – Problems - Entrepreneurial Development Programmes
- Objectives of EDP - Methods of training - Phases of EDP. (15Hours, 15 marks)
Module II
Institutional support and incentives to entrepreneurs- Functions of Department of Industries

and Commerce (DIC) - Activities of Small Industrial Development Corporation (SIDCO)-
Functions of National Small Industries Corporation(NSIC)- Functions of Small Industries
Development Bank of India (SIDBI) - Khadi Village Industry Commission (KVIC)-Small
Industries Service Institute (SISI)- Functions and services of Kerala Industrial Technical
Consultancy Organisation (KITCO)-Activities of Science and Technology Entrepreneurship
Development Project (STEDP)-Strategies of National entrepreneurship Development Board
(NEDB) -Objectives of National Institute for entrepreneurship and small business
development (NIESBUD) - Techno park-Functions of techno park Incentives- Importance-
Classification of incentives – Subsidy - Types of Subsidy (17 Hours, 15 marks)
Module III
Micro Small and Medium Enterprises- Features- Objectives- Importance- Role of SME in the
economic development- MSME Act 2006- Salient features- Credit Guarantee Fund Trust
Scheme for MSMEs - Industrial estates-Classification-Benefits- Green channel- Bridge
capital- Seed capital assistance-Margin money schemes –Single Window System- Sickness-
Causes –Remedies- Registration of SSI (15 Hours, 15 marks)
Module IV
Setting up of Industrial unit-(Only Basic study) Environment for Entrepreneurship – Criteria

for selecting particular project- Generating project ideas-Market and demand analysis-
Feasibility study- Scope of technical feasibility- Financial feasibility- Social cost benefit
analysis-Government regulations for project clearance-Import of capital goods- approval of
foreign collaboration-Pollution control clearances- Setting up of micro small and medium
enterprises-Location decision- Significance. (18 Hours, 20 marks)
Module V
Project Report - Meaning-Definition - Purpose of project reports-Requirements of good

report - Methods of reporting - General principles of a good reporting system - Performa of a
project report - Sample project report. (The preparation of sample project report shall be
treated as an assignment of this course). (15 Hours, 15 marks)
Books Recommended:
1. Shukla M.B. Entrepreneurship and small Business Management,Kitab Mahal Allahabad.
2. Sangram Keshari Mohanty, Fundamentals of entrepreneurship,PHI,New Delhi.
3. Nandan H. Fundamentals of Entrepreneurship,PHI, NewDelhi.
4. Small-Scale Industries and Entrepreneurship, Himalaya Publishing ,Delhi
5. C.N.Sontakki,Project Management,Kalyani Publishers, Ludhiana.
6. Sangam Keshari Mohanty. Fundamentals of Entrepreneurship, PHI, NewDelhi
7. Peter F. Drucker- Innovation and Entrepreneurship.
8. Vasanth Desai, Small Business Entrepreneurship, Himalaya Publications.
9. MSME Act 2006.
BCM4A14 BANKING AND INSURANCE

Objectives:
> To enable the students to acquire knowledge about basics of Banking and Insurance.
> To familiarize the students with the modern trends in banking.
Module I
Introduction to Banking : Meaning and definition - Origin and development of banking –
Customer of a bank - Structure of banking in India - Banks and economic development -
Functions of commercial banks (conventional and innovative functions) - Central bank -RBI
– Functions - Emerging trends in banking.
Activity: List out the name of banks as per their different category
Assignment: Procedure for creating an account in a bank (15 Hours, 15 marks)
Module II
Negotiable Instruments : Definition - Characteristics - Types - Parties to negotiable

instruments -Cheques - Types of cheques - Crossing of cheques - Drafts - Cheque vs. Draft -
Endorsement -Significance - Regularity of endorsement - Liability of endorser -Electronic
payments.
Activity / Assignment:
• Writing of cheque , writing of challan for Demand Draft
• Procedures for a Bank Loan. (15 Hours, 15 marks)
Module III
E-Banking-centralized online real time electronic banking ( CORE)-Electronic Clearing

service (ECS) - Electronic Fund Transfer - Real Time Gross settlement (RTGS)—National
Electronic Fund transfer(NEFT)-society for worldwide interbank financial
telecommunication(SWIFT) - E-cheque - Any Time Money - ATM.s- Credit card - Debit
card-smart card - Internet banking - mobile banking - Tele-banking - financial inclusion -
recent initiatives in financial inclusion.
Activity / Assignment:
• Chelan filling for RTGS, EFT and NEFT
• Different types of Cards, the Procedure for application of different cards and the
Procedure for blocking cards
• Procedure for application or activation of net banking, m-banking and tele-banking.
Module IV
Introduction to insurance: Concept - need of insurance-insurance as a social security tool -

insurance and economic development-principles of insurance - various kinds of insurance -
life and general insurance (fire, marine, medical, personal accident, property and motor
vehicle insurance) - features-life insurance Vs. general insurance.
Activity / Assignment: List out different names of insurance companies (15 Hours, 15
marks)
Module V
Life insurance-law relating to life insurance-general principles of life insurance contract,

proposal and policy—Assignment and nomination - title and claims - general insurance - law
relating to general Insurance - IRDA - powers and functions - insurance business in India.
Case Study: Preparation of a proposal for life insurance and how to claim insurance in case of
any accident, death or damage. (15 Hours, 15 marks)
Reference Books:
1. Sheldon H.P : Practice and Law of Banking.

2. Bedi. H.L : Theory and Practice of Banking.
3. Maheshwari. S.N. : Banking Law and Practice.
4. Shekar. K.C : Banking Theory Law and Practice.
5. Pannandikar & Mithami': Banking in India.
6. Radhaswamy & Vasudevan: Text Book of Banking.
7. Indian Institute of Bankers (Pub) Commercial Banking Vol-I/Vol-II (part I& II)Vol- III.
8. Varshaney: Banking Law and Practice.
9. Dr. P. Periasamy: Principles and Practice of Insurance Himalaya Publishing House, Delhi.
10. Inderjit Singh, Rakesh Katyal & Sanjay Arora: Insurance Principles and
Practices,Kalyani Publishers, Chennai.
11. M.N. Mishra: Insurance Principles and Practice, S. Chand & Company Ltd, Delhi.
12. G. Krishnaswamy : Principles & Practice of Life Insurance
13. Kothari & Bahl: Principles and Pratices of Insurance
14. B.S. Khubchandani, "Practice and Law of Banking",Mac Millan India Ltd
15. K.C. Nanda," Credit Banking", Response Book, Sage Publication, 1999
BCM6B16 RESEARCH METHODOLOGY
(For those who do not opt for project/SDE students)
Teaching Hours: 4, Credit: 2

Internal: 10, External: 40, Examination: 2 Hours
Objectives
To make students conversant with the procedure, techniques, and tools to conduct research to
facilitate management in decision making activity.
Unit I
Introduction to Research: Introduction to Research and Statistics: Role of Research in

Business, Value of Information, Cost of Information, Decision to Conduct Research,
Research Design, Types of Research, Research Process. (10 Hours, 4 marks)
Unit II
Sources of Data: Primary and secondary data - Sources of Secondary Data, Scales of
Measurement, Validity and Reliability. (8 Hours, 4 marks)
Unit III
Primary Data Collection: Observation and Its Different Types, Selection of Method of Data
Collection, Qualitative Research Methods: Focus Group, Behaviour Mapping, Consumer
Journey, Delphi Study, Extreme Users‘ Interview, Quantitative Research Methods: Various
Types of Interviews: Mail Interview, Person to Person Interviews, Telephonic Interviews.
Data collection using Electronic Interface like the Internet, Pilot Survey and Its Conduct ,
Components and Design of Questionnaire, Open ended question Vs. Multiple choice
questions. (20 Hours, 15 marks)
Unit IV
Sampling: Population Defined, Sampling Frame, Sampling Vs. Census, Steps in Selecting a
Sample. Types of Sampling Methods: Probabilistic: Simple Random Sampling Stratified
Random Sampling, Cluster Sampling. Non-Probabilistic: Convenience Sampling, Judgment
Sampling and Quota Sampling, Determination of Sample Size, Concepts of Errors in
Research - Sampling and Non-Sampling Errors and Measures to Reduce Errors. (16 Hours,
10 marks)
Unit V
Module V: Report Writing and Evaluation-Introduction, Types of Reports, Planning Report
Writing, Research Report Format, Principles of Writing, APA Style of Using References,
Documentation: Footnotes and Bibliography, Writing the Report, Typing the Report, briefing,
Evaluation of a Research Report. (10 Hours, 7 marks)
Suggested Readings
1. N. K. Malhotra: Marketing Research: An Applied Orientation, Prentice Hall, Delhi,

2007.
2. R. I. Levin and D. S. Rubin: Statistics for Management, Pearson Education,
Delhi, 1994
3. C. Donald, P. Schindler and J. K. Sharma:. Business Research Methods, (12th Ed.),
McGraw Hill Education, New Delhi, 2014
4. K. N. Malhotra, and D. Satyabhushan: Marketing Research, Pearson Education,
Delhi, 2015
5. Alan Bryman, Bell Emma (2015), Business Research Methods, Oxford University
Press, Delhi, 2015
6. S. Mark, L. Philip, and T. Adrian: Research Method for Business Student, Pearson
Education, Delhi, 2011.
7. H. F. Joseph, B. C. William, B. J. Babin and A. E. Rolph:.
Multivariate Data Analysis,, Pearson Education, Delhi, 2015.
8. O.R Krishnaswami, M. Ranganathan, P N Harikumar :Research Methodology,
Himalaya Publishing House (latest edition)
MODEL QUESTION PAPER
University of Calicut
B. Com fourth Semester Examination April……..
BCM4B05 Cost Accounting
Max marks-80 Time -Two and Half hours
Part -A
Answer all questions.
1. Give any two items which are excluded from costs
2. Distinguish between Material Price Variance and Materials Usage Variance.
3. What do you mean by ZBB.
4. What do you understand by costing and cost accounting?
5. What is a cost unit? How is it different from cost Centre?
6. When is a bill of material prepared by the engineering or planning department?
7. ‗Job order costing method is a Specific order costing method‘. Explain
8. What do you mean by sunk cost?
9. How will you calculate prime cost?
10. Give two examples of selling overheads.
11. Name four industries in which service costing is used.
12. What is composite cost unit?
13. Compare the notional profit and estimated profit under contract costing.
14. What is unit costing? In which industries this method of costing is applied?
15. What type of decisions is made with the help of service costing?
(15*2=30, Maximum ceiling 25 marks)
Part-B
Answer all questions
16. Distinguish between a ―Bin card and stores ledger‖.
17. Write short notes on ―Straight piece rate system of wage payment and incentives‖
18. Calculate the machine hour rate from the following:
Cost of machine Rs.80,000
Cost of installation Rs.20,000
Scrape value after 10 years Rs.2,000
Rent for a quarter Rs.3,000
General lighting per month Rs.200
Salary of supervisor per quarter Rs.1000
Insurance premium for a machine per annum Rs.600
Repair charges per year Rs.1000
Power, 2 units per hour at Rs 0.50 per unit -
Estimated working hours per year – 2000 hours
19. Discuss the difference between Allocation and Apportionment of overhead.

20. ―Variance anlaysis is an integral part of Standard Cost Accounting‖. Explain
this statement.
21. Given the annual consumption of materials are 1,800 units, ordering costs are Rs.2
per order, price per unit of material is 32 paise and storage costs are 25% per annum of
stock value, find the Economic Order Quantity.
22. The output of worker A is 64 units in a 40 hours week. Guaranteed time rate is Rs.5
per hour. Ordinary piece rate is Rs.2 per unit. Show the earnings of worker A under piece
rate and time rate systems.
23. Salora TV Company produced 2000 units and sold at Rs.4,000 each during 2014-15.
The materials and direct wages amounted to Rs20 lakhs and Rs.30 lakhs respectively.
Factory overheads and office overheads are recovered at 20% on wages and 10% on
Factory cost respectively. Ascertain the profit for 2014-15 and profit it may earn in 2015-
16 if the selling price is raised by Rs. 80. (8*5= 40, Maximum ceiling 35 marks)
Part-C
Answer any two questions
24. Premier Ltd. has three production departments A, B and C and two service departments D
and E. the following figures are extracted from the records of the company.
Rent and rates Rs.5,000
General Lighting Rs.600
Indirect Wages Rs.1,500
Power Rs.1,500
Depreciation of machinery Rs.10,000
Sundries Rs.10,000
The following further details are available
Particulars Total A B C D E
Floor area (sq.ft) 10,000 2,000 2,500 3,000 2,000 500
Light points (Nos) 60 10 15 20 10 5
Direct Wages (Rs) 10,000 3,000 2,000 3,000 1,500 500
Horse power of machines 150 60 30 50 10 -
Value of machinery(Rs) 2,50,000 60,000 80,000 1,00,000 5,000 5,000
Working Hours - 6,226 4,027 4,066 - -
The expenses of service departments D and E are allocated using repeated distribution
method as follows.
A B C D E
D 20% 30% 40% - 10%
E 40% 20% 30% 10% -
What is the total cost of an article if the raw material cost is Rs.50, labour cost is Rs.30 and it
passes through departments A, B and C for 4,5, and 3 hours respectively?
25. A firm of building contractors began to trade on 1st April, 2016. Following was the
expenditure on the contract for Rs. 3,00,000; Materials issued to contract Rs.51,000 Plant
used for contract Rs 15,000 ; Wages incurred Rs.81,000; Other expenses incurred Rs. 5,000
Cash received on account to 31st March, 2017, amounted to Rs 1,28,000 being 80% of the
work certified. Of the plant and materials charged to the contract, plant which cost Rs. 3,000
and materials cosing Rs.2,500 were lost. On 31st March, 2017 plant which cost Rs.2,000 was
returned to store, the cost of work done but uncertified was Rs.1,000 and materials costing
Rs. 2,300 were in hand on site. Charge 15% depreciation on plant, and take to the profit and
loss account 2/3 of the profit received. Prepare the Contract Account, Contractee‘s Account
and Balance Sheet from the above particulars.
26. From the following particulars of a firm, prepare a cash budget for the six months,
January-June.
1. Balance Sheet as on 31st December
Liabilities Assets
Share capital Rs.10,000 Cash Rs.16,000
Reserves Rs.90,000 Accounts Receivables Rs.10,000
Inventory Rs 49,000
Fixed Assets Rs.30,000
Less depreciation Rs. 5,000 Rs25,000
----------- ------------
1,00,000 1,00,000
2. Sales Forecast
January Rs.20,000 April Rs.60,000
February Rs.40,000 May Rs.90,000
March Rs.50,000 June Rs. 50,000
July Rs.10,000
3. Salary Expenses
January Rs.3,000 April Rs.9,000
February Rs.5,000 May Rs.11,000
March Rs.7,000 June Rs. 6,000
4. Monthly selling and distribution expenses are expected to be 10 per cent of sales,
depreciation charges are 1 per cent per monthly.
5. The firm operates on the following terms
a) Sales are on a 30 day basis. But payments are not received until the following
month.
b) All purchases of the firm are in cash
c) The firm purchases enough inventory each month to cover 125 per cent of the
following month‘s sales. The firm has a policy of maintaining 20 per cent
gross profit margin on sales.
d) A minimum cash balance of Rs. 10,000 is maintained.
6. Additional information: new equipment purchased for Rs.5, 000 is scheduled for
deliver on March 1 against payment.
27. Following are the particulars for the production of 2,000 sewing machines of
Hashath Engineering Co. Ltd for the year 2015.
Cost of Material Rs.1,60,000 ; Wages 2,40,000; Manufacturing Expenses Rs.1,00,000;
Salaries Rs.1,20,000; Rent, Rates and Insurance Rs 20,000; Selling Expenses
Rs.60,000; General expenses Rs. 40,000; and Sales Rs,8,00,000
The company plans to manufacture 3,000 sewing machines during 2016. You are
required to submit a statement showing the price at which machines would be sold so
as to show a profit of 10% on selling price. Following additional information is
supplied to you;
(a) price of material is expected to raise by 20%
(b) wages rates are expected to show an increase of 5%
(c) manufacturing expenses will rise in proportion to the combined cost of materials and
wages
(d) selling expenses per unit will remain the same
(e) Other expenses will remain unaffected by the rise in output. (2*10=20)
Annexure-1
Method of Indirect Grading
Evaluation (both internal and external) is carried out using Mark system. The Grade on the
basis of total internal and external marks will be indicated for each course, for each semester
and for the entire programme.
Indirect Grading System in 10 -point scale is as below:
Ten Point Indirect Grading System
Percentage of
Grade
Marks (Both Range of
Interpretati point
Internal Grade grade Class
on Average
&External put points
(G)
together)
95 and above O Outstanding 10 9.5 -10
First Class with
85 to below 95 A+ Excellent 9 8.5 -9.49
75 to below 85 A Very good 8 7.5 -8.49 Distinction
65 to below 75 B+ Good 7 6.5 -7.49
First Class
55 to below 65 B Satisfactory 6 5.5 -6.49
45 to below 55 C Average 5 4.5 -5.49 Second Class
35 to below 45 P Pass 4 3.5 -4.49 Third Class
Below 35 F Failure 0 0 Fail
Incomplete I Incomplete 0 0 Fail
Absent Ab Absent 0 0 Fail
Example – 1
SGPA Calculation
Semester I Course Grade Grade Credit Credit

Course Name Obtained point (G) (C) point
Code (CXG)
xxxxxxx Xxxxxxx A 8 4 32
xxxxxxx Xxxxxxxxx C 5 3 15
xxxxxxx Xxxxxxxxx A+ 9 4 36
xxxxxxx Xxxxxxxxx B+ 7 3 21
xxxxxxx Xxxxxxxxx P 4 3 12
SGPA = Sum of the Credit points of all courses in a semester

Total Credits in that semester
SGPA =32+15+36+21+12+20 = 136

21 21
SGPA = 6.476
Percentage of marks of semester I = (SGPA/10) x 100 = 64.76 %
Note: The SGPA is corrected to three decimal points and the percentage of marks shall be
approximated to two decimal points.
Example: 2
Semester II Course Grade Grade Credit Credit

Course Name Obtained point (G) (C) point
Code (CXG)
xxxxxxx Xxxxxxx A 8 4 32
xxxxxxx Xxxxxxxxx A+ 9 4 36
xxxxxxx Xxxxxxxxx B+ 7 3 21
xxxxxx* Xxxxxxxxx F 0 3 0
*Failed course
Note: In the event a candidate failing to secure 'P' grade in any Course in a semester,
consolidation of SGPA and CGPA will be made only after obtaining 'P' grade in the failed
Course in the subsequent appearance.
CGPA Calculation
Total Credit points obtained in six semesters

CGPA = ----------------------------------------------------------------
Total Credits acquired (120)
Example
CGPA = 136 + 145 + 161 + 148 + 131 + 141 / 120 = 862/120
CGPA = 7.183
Total percentage of marks = (CGPA/10) * 100
Total % of marks = (7.183/10) * 100 = 71.83
Total Credit points obtained for Core Courses

CGPA of Core Courses = ---------------------------------------------------------------------
Total Credits acquired for Core Courses
Similarly CGPA of Complementary courses, Open courses, English Common courses and
Additional Language Common courses may be calculated and the respective percentage may
be calculated. All these must be recorded in the Final Grade Card.
ANNEXURE II
Guidelines for the Evaluation of Projects
1. PROJECT EVALUATION- Regular
• Evaluation of the Project Report shall be done under Mark System.
• The evaluation of the project will be done at two stages :
a) Internal Assessment (supervising teachers will assess the project and award internal
Marks)
b) External evaluation (external examiner appointed by the University)
c) Grade for the project will be awarded to candidates, combining the internal and external
marks.
The internal to external component‘s is to be taken in the ratio 1:4. Assessment of different
components may be taken as below.
Internal (20% of total) External (80% of

Total)
Components Percentage of internal Components
marks
Originality &
Punctuality 20 Relevance of the Topic,
Statement of Objectives, 20
Research methodology
Use of data and Quality of analysis, Tools
Methodology 20 used for analysis. Findings, 30
Suggestions and conclusion
Findings and
Recommendations
Scheme/ Organisation of 30
Report
Viva – Voce 30 Viva – Voce 50
Total 100 Total 100
• External Examiners will be appointed by the University from the list of VI Semester
Board of Examiners in consultation with the Chairperson of the Board.
• The Chairman of the VI semester examination should form and coordinate the
evaluation teams and their work.
• Internal Assessment should be completed 2 weeks before the last working day of VI
Semester.
• Internal Assessment marks should be published in the Department.
• The Chairman Board of Examinations, may at his discretion, on urgent requirements,
make certain exception in the guidelines for the smooth conduct of the evaluation of
project.
2. PASS CONDITIONS
• Submission of the Project Report and presence of the student for viva are compulsory
for internal evaluation. No marks shall be awarded to a candidate if she/ he fail to
submit the Project Report for external evaluation.
• The student should get a minimum P Grade in aggregate of External and Internal.
• There shall be no improvement chance for the Marks obtained in the Project Report.
• In the extent of student failing to obtain a minimum of Pass Grade, the project work
may be re-done and a new internal mark may be submitted by the Parent Department.
External examination may be conducted along with the subsequent batch.
Annexure-III
Scheme of Examinations:
The external QP with 80 marks and internal examination is of 20 marks. Duration of each
external examination is 2.5 Hrs. The pattern of External Examination is as given below. The
students can answer all the questions in Sections A & B. But there shall be Ceiling in each
section.
Section A Short answer type 2 marks 15 questions Ceiling - 25
Section B Paragraph/ Problem 5 marks 8 questions Ceiling - 35

type
Section C Essay type 10 marks 2 out of 4 2X10=20

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Read:-1.U.O No.4368/2019/Admn dated 23.03.2019.

REGULATIONS GOVERNING BACHELOR OF

EFFECTIVE FROM ACADEMIC YEAR 2019-20 ADMISSIONS

REGULATIONS GOVERNING BACHELOR OF COMMERCE

1.0 Title of the Programme

Core Courses in the area of Specialization:

B. Banking and Insurance

1. Banking Services Management

1. Co-operative Theory and Practice

1. Computer Applications in Business

E. Travel and Tourism

1. Tourism Principles And Practices

Open Courses (For students from other departments)

19. Project Report

19.4 Project work shall have the following stages:

• Project proposal presentation

19.9 Structure of the report

Bibliography : (books, journal articles etc. used for

19.10. Evaluation of project report

1. Evaluation of the Project Report shall be done under Mark System.

Internal (20% of total) External (80% of Total)

19.12. Industrial Visit

SYLLABUS OF BACHELOR OF COMMERCE DEGREE PROGRAMME UNDER

BCMIB01 BUSINESS MANAGEMENT

Lecture Hours per week: 6, Credits-4

Concepts of Management – Characteristics of management – Schools of management thought

Functions of Management:– Motivation: – concept and importance –

Business Ethics:– Ethics and Morality – Theories of ethics: Teleological theory –

Emerging concepts in management – Kaizen – TQM – TPM – MIS – ISO – Change

BCM2B02 FINANCIAL ACCOUNTING

Lecture Hours per week: 6 Credits: 4

BCM3BO3 BUSINESS REGULATIONS

Lecture Hours per week: 4, Credits: 4

1. Singh Avtar, The Principles of Mercantile Law , Eastern Book Company,

Lecture Hours per week: 6, Credits: 4

b. Redemption of Preference Shares:

Accounts of Life Insurance:

1. Chintal Patel, Bhupendra Mantri, India Accounting Standards, Taxmann Publications.

BCM4B05 COST ACCOUNTING

Lecturer Hours per week: 6, Credits: 4

Internal: 20, External: 80, Examination 2.5 Hours

Cost control Techniques:

1. Jain & Narang : Cost Accounting

BCM4BO6 CORPORATE REGULATIONS

Formation of Companies: Promotion - Role of promoters - Incorporation - Capital

Management of Companies : Board and Governance - Directors: Appointment - Position –

Company Meetings and Winding up : Requisites of a valid meeting - Statutory meeting -

1. M.C. Shukla & Gulshan :Principles of Company Law.

BCM5B07 ACCOUNTING FOR MANAGEMENT

Analysis and Interpretation of Financial Statements: Meaning - Types and Methods of

Fund Flow and Cash Flow Analysis:

1. Dr. S.N. Maheswari : Management Accounting.

BCM5B08 BUSINESS RESEARCH METHODS

Lectures Hours per week: 4 , Credit – 4

Business Research: – Definition and significance - Features of business research – The

Research Report:Different types – Contents of report – Need of

1. Donald R.Cooper and Pamela S, Schindler: Business Research Methods. Latest

BCM5 B09 Income Tax Law and Accounts

Lecture Hours per week: 5, Credits: 4

Basic Concepts: Income - Agricultural income - Person - Assessee - Assessment Year -

Computation of Income under Different Heads: Salaries - Allowances - Perquisites -Profit in

Profits and Gains of Business or Profession: Definition - Computation - Allowable expenses

BCM6 B12 Income Tax and GST

Lecture Hours per week: 6, Credits: 4

Registration - Amendment of registration - Cancellation of registration - Revocation of

BCM6B13 AUDITING AND CORPORATE GOVERNANCE

Lecture hours per week: 5, Credits: 4

Auditing – Meaning – Objects - Basic Principles and Techniques – Auditing and

Audit Procedures: Vouching - Definition - Features - Examining vouchers -Vouching of cash

Internal Control - Internal Check - Internal Audit --Definitions - Necessity - Difference

Module IV: Conceptual Framework of Corporate Governance: Meaning, Theories, Models

Core courses in the area of Specialization-Finance

BCM5B10 FINANCIAL MARKETS AND SERVICES

Lecture Hours per week: 4, Credits: 4

Money Market: Definition - Features - Objectives - Features of a developed .money market -