St. Joseph’s College of Commerce (Autonomous)
163, Brigade Road, Bangalore – 560 025
Accredited and Re-Accredited with ‘A’ Grade by the National
Assessment and Accreditation Council (NAAC)
Recognized by the UGC as
College with Potential for Excellence
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-1
Bachelor of Commerce
Semester III & IV
Syllabus w.e.f., 2013 – 2014
Academic year 2015 – 2016
. Joseph’s College of Commerce
An Autonomous Institution affiliated to Bangalore University
A Minority Jesuit Institution for University Studies in
B.Com/ B.Com Travel & Tourism/BBM/ M.Com/MIB
Dedicated to Excellence with Relevance
St. Joseph’s College, Bangalore was established in 1882 by the French Missionary Fathers for the
purpose of imparting higher education. In 1937, the management of the College was handed over
to the Jesuits, a worldwide Religious order going by the name ‘Society of Jesus’. The college and
its sister institutions are now managed by the Bangalore Jesuit Educational Society (Regd). A
department of Commerce was established in the College in 1949. In 1972, this department
became an independent college by the name St Josephs College of Commerce.
Since its inception as an independent institution, the College has shown growth and progress in
academics, co-curricular and extra – curricular activities. Besides, there has been a constant
effort made by the College to acquire excellence in every aspect of good education. Currently it
stands accredited to the National Assessment and Accreditation Council (NAAC) with an ‘A’
grade. . In February 2010, the College was recognised by the UGC as a “College with Potential
for Excellence”.
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-2
The College aims at the integral formation of its students, helping them to become men and
women for others. Though it is a Christian minority institution, the college has been imparting
liberal education to the students of all denominations without any discrimination. St. Joseph’s
College of Commerce is affiliated to Bangalore University and became autonomous in September
2005. The motto of the college is Fide et Labore or ‘Faith and Toil’ and the college attempts to
inculcate the motto in every student through its various courses and programmes.
The College is committed to providing quality education to its students. It offers Bachelor of
Commerce and Bachelor of Business Administration, a three year Degree under graduate
programme, and Master of Commerce and Master of International Business, a two year Post
Graduate programme. Highly qualified staff members, excellent infrastructure of the college like
spacious classrooms, good library and computer lab facilities helps to promote academic
excellence.
GOALS OF THE B.COM COURSE
1. To provide conceptual knowledge and application skills in the domain of Commerce
studies.
2. To provide knowledge and skills in almost all areas of business to be able to meet
expectations of business and to handle basic business tasks, thus equipping a student to
take up entry – level jobs in different sectors of commerce, trade and industry.
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-3
3. To sharpen the students’ analytical and decision making skills.
4. To provide a good foundation to students who plan to pursue professional courses like
CA, ICWAI, ACS, CFA and MBA.
5. To facilitate students to acquire skills and abilities to become competent and competitive
in order to be assured of good careers and job placements.
6. To develop entrepreneurship abilities and managerial skills in students so as to enable
them to establish and manage their own business establishments effectively.
7.
To develop ethical Business professionals with a broad understanding of
Business from an interdisciplinary perspective
I.
Eligibility for Admission :
Candidates who have completed Two year Pre – University course of Karnataka State
or its equivalent are eligible for admission into this course.
II.
DURATION OF THE COURSE:
The course of study is 3 years of Six Semester. A candidate shall complete his/her
degree within six (6) academic years from the date of his/her admission to the first
semester.
III.
MEDIUM OF INSTRUCTION
The medium of instruction shall be English.
IV.
ATTENDANCE:
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-4
a. A student shall be considered to have satisfied the requirement of attendance for
the semester, if he/she has attended not less than 75% in aggregate of the number
of working periods in each of the subjects compulsorily.
b. A student who fails to complete the course in the manner stated above shall not
be permitted to take the end semester examination.
V.
COURSE STRUCTURE (for III & IV Semester) & SEMESTER SCHEME
OF EXAMINATION - Refer page no 7 – 8
VI.
TEACHING AND EVALUATION:
M.Com/MBA/MFA/MBS graduates with B.Com, B.B.M & BBS as basic degree
from a recognized university are only eligible to teach and to evaluate the subjects
including part – B subjects of III and IV semesters (except languages, compulsory
additional subjects and core Information Technology related subjects). Languages
and additional subjects shall be taught by the graduates as recognized by the
respective Board of Studies.
VIII.CONTINUOUS INTERNAL ASSESSMENT AND SUBMISSION:
CONTINUOUS INTERNAL ASSESSMEN T (CIA):
Internal assessment for each course is continuous, and dates for each test are
notified well in advance.
The HOD of each department coordinates the Internal
Assessment procedure. The Continuous Internal Assessment test commences after
3 weeks from the start of the semester. All answer scripts of CIA are returned to
the students. CIA consists of the following:
Sl. No
1.
2.
3.
Internal Assessment for 50 Marks
Unit Test/Snap Test/ Surprise Test/Quiz
Assignment/Presentation/Project/Research
article/Seminar*
Written Test:
Weightage
10 marks
10 marks
30 marks
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-5
There is one mid-term test of 90 minutes each per
semester.
Note: The student has to appear for all the components of the Continuous Internal
Assessment.
*For sports students 10 marks of the C.I.A. will be evaluated by the Director of
sports.
Each Teaching faculty is required to maintain a record of the Continuous Internal
Assessment marks and make entries of the same in the ERP software.
IX.
END SEMESTER EXAMINATION:
The End Semester Examination will be conducted at the end of each semester. The
duration and maximum marks for the End Semester Examination is 3 hours and for
100 marks. At the time of publishing the results the weight age will be out of a
maximum of 50 marks.
X.
MINIMUM FOR A PASS: Candidates who have obtained at least 40% of marks in each
subject shall be eligible for a pass or exemption in that subject.
XI.
CLASSIFICATION OF SUCCESSFUL CANDIDATES:
GRADING SYSTEM
The modalities and operational details of the Grading/ credit system are as follows.
1. Papers are marked in the conventional way for 100 marks.
2.
The Percentage obtained by a student is multiplied by the standard grade to
obtain the Product.
3. The Total of the Products of all the subjects is divided by the total of all the
Credits. This gives the average grade point.
4. For the sake of more common understanding the weighted average is then
converted into grades as follows:
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-6
THE GRADE CHART
Percentage
Grade
Grade
Interpretation
Nomenclature
Points
First Class with
80 & above
O
6
Distinction
70 – 79
A+
5
Excellent
First Class
60 – 69
A
4
Good
First Class
50 – 59
B
3
Average
Second Class
40 – 49
C
2
Satisfactory
Pass Class
Below 40
RA
0
To Re-Appear
Distinction
Total Points = Credits x Grade obtained.
CGPA = Total Grade Points ÷ Total Credits.
The Minimum CGPA to qualify for the B.Com. degree is 2.00 and a pass in all
subjects.
XII.
PATTERN OF QUESTION PAPER:
Question Paper Pattern: (3 Hours duration, Max. Marks: 100)
Section-A
Conceptual
/Multiple
Choice 2 marks X10 questions
20 Marks
/Objective Type
Section -B
Analytical Questions
5marksX 4 questions
20 Marks
Section -C
Essay Questions
15 marks x 3 questions
45 Marks
Section-D
Compulsory question/Case study
15 x 1 question
15 Marks
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-7
Total
100 Marks
XIII REVALUATION, RETOTALING and IMPROVEMENT
There is provision for Revaluation, Re-totaling and Improvement within two
weeks of the publication of the results.
Revaluation: Only a student who has scored a minimum of 25%
marks in the
ESE is eligible to apply for revaluation. The application has to be submitted to the
office of the COE within 2 weeks of the publication of the semester results. Fifty
percent of the fee will be refunded to the candidate if the candidate on revaluation
obtains fifteen or more marks than what was scored in the previous exam. If the
student scores more than twenty additional marks on revaluation, the entire fee will
be returned. An External Examiner who was not part of the Board of Examiners for
the regular valuation will value such papers. After revaluation, the higher of the
two marks shall be awarded to the student.
Re Totaling: There is also provision for re-totaling of marks if the application is
made within 2 weeks of the publication of results with the prescrib ed fee.
Provision for Improvement: A candidate, who desires to improve his /her End
Semester Examination marks, has to first withdraw his/her original End Semester
Examination marks. The student will be awarded whatever marks he/she obtains in
the later appearance even if they are less than the marks awarded previously.
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-8
COURSE STRUCTURE (III & IV Semester)
SEMESTER SCHEME OF EXAMINATION
CORE SUBJECTS
SEMESTER – III
Subject
Title of the Paper
Code
Lecture
Marks
Hrs per
Total
Grade/
Marks
Credits
week
CIA ESE
C1 12 301
Advanced Accounting – II
05
50
50
100
05
C1 12 302
Cost and Management
05
50
50
100
05
Accounting – I
C1 11 303
Financial Management
04
50
50
100
04
C1 11 304
Marketing Management
04
50
50
100
04
18
200
200
400
18
Total
SEMESTER – IV
Subject
Title of the Paper
Code
Lecture
Marks
Hrs per
Total
Grade/
Marks
Credits
week
CIA ESE
C1 12 401
Cost and Management
05
50
50
100
05
05
50
50
100
05
04
50
50
100
04
04
50
50
100
04
18
200
200
400
18
Accounting – II
C1 11 402
Business Statistics &
Research Techniques
C1 12 403
Theory & Practice of
Banking
C1 11 404
Financial Markets &
Services
Total
CIA – Continuous Internal Assessment
ESE – End Semester Exam
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-9
B.COM. COURSE STRUCTURE
SEMESTER SCHEME OF EXAMINATION
LANGUAGES
Sem Subject
No
Title of the
Lecture
Paper
Hrs per
Code
MARKS
Total
Grade/
Marks
Credits
week
III
CIA
ESE
C1 12 3 KN
Kannada
03
50
50
100
03
C1 12 3 HN
Hindi
03
50
50
100
03
C1 12 3 AE
Additional
03
50
50
100
03
03
50
50
100
04
06
100
100
200
07
English
C1 12 3 GE
General English
& Business
Communication
Total
IV
C1 12 4 KN
Kannada
03
50
50
100
03
C1 12 4 HN
Hindi
03
50
50
100
03
C1 12 4 AE
Additional
03
50
50
100
03
03
50
50
100
04
06
100
100
200
07
English
C1 12 4 GE
General English
& Business
Communication
Total
FOUNDATION COURSES
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-10
Sem.
Subject
No
Code
IV
C1 11 4ES
Title of the Paper Lecture Hrs per week Grade / Credits
Environmental
01
01
Studies
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-11
SEMESTER – III
C1 12 301: ADVANCED ACCOUNTING – II
Objectives:
To acquire adequate knowledge for the preparation and presentation of Financial
Statements. To give comprehensive understanding of all aspects relating to corporate
situations/requirements.
Module 1: Redemption of preference shares, Redemption of Debentures and
Buyback of shares
12 Hrs
Meaning – Legal provisions as per section 80 of the Companies Act – Treatment
regarding premium and discount on redemption(Section 78 and 79 of the Companies Act
– Creation of Capital Redemption Reserve Account (CRR) – Fresh issue
shares –
Arranging for cash balance for the purpose of redemption(Use of Equation for finding out
minimum or sufficient number of shares to be issued to the public at the time of
redemption of preference shares)– Minimum number of shares to be issued for
redemption – Issue of bonus shares by using CRR account.
Buy- Back of shares (Section-77A of Companies Act)- Journal entries and Accounting
treatment.
Redemption of debentures— redemption by purchase of debentures in the open market profit or loss on debentures purchased, cum-int and ex-int purchase, purchase of
debentures for cancellation, purchase of debentures as an investment.
-Redemption by conversion - conversion before redemption due date, conversion when
due date for redemption.
Module 2: Amalgamation
18 Hrs
Adopting as per IFRS (detailed explanation as per IFRS) – Calculation of Purchase
Consideration – Journal Entries and Ledger Accounts in the Books of the Vendor
Company – Incorporating Entries in the books of the New Company – Amalgamation by
Merger & Amalgamation by Purchase – Finding out Goodwill or Capital Reserve –
Treatment of Inter-Company Debts –Inter company Owings and unrealised profits- Inter
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-12
company holdings, dissenting share holders-Discharge of Debentures –Intrinsic value of
Shares – Issue of shares by the new company to raise further capital - Debenture holders
to get same amount of interest in spite of change in rate of interest – Preparation of
Balance Sheet.
Module 3: Absorption
11 Hrs
Adopting IFRS (detailed explanation as per IFRS) – Purchase Consideration under Net
Payment and Net Asset Method – Treatment of Dissolution Expenses met by Purchasing
Company – Assets and Liabilities not taken over – Dissenting shareholders – Fractional
shares – Sale of shares received as purchase consideration - Intrinsic Value of Shares –
Journal Entries – Ledger Accounts in the Books of the Vendor company – Incorporation
Entries –Preparation of Balance Sheet after Absorption.
Module 4: External Reconstruction
10 Hrs
Calculation of Purchase Consideration under Net Payment and Net Asset Method –
Journal Entries – Preparation of Ledger in the books of the Vendor and Preparation of
Balance Sheet after Reconstruction, incorporating all the concepts mentioned in
Absorption.
Module 5: Internal Reconstruction or Capital Reduction
12Hrs
Meaning – Objective – Procedure – Form of Reduction – Reorganization through
surrender of shares – Subdivision and consolidation of shares – Materialization of
contingent liability – Accounting arrangements – Journal Entries – Balance Sheet after
Reconstruction.
Module 6: Consolidated Financial Statements (IFRS 10)
12 Hrs
Accounting requirements -Consolidation procedures (preparation of Consolidated
balance sheet and Profit and loss account); Definition of Uniform accounting policies,
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-13
Measurement; Potential voting rights; Reporting date; Non-controlling interests; Loss of
control
Skill Development:
(These activities are only indicative, the Faculty member can innovate)
1.
Make a study of one case of mergers or acquisitions. State the reasons why the
firms decided to do so. What benefits were derived by both the companies?
2.
List any 5 cases of amalgamation/absorption of Joint Stock Companies with a
brief description of each case.
3.
Preparation of Liquidator’s final statement of accounts with imaginary figures
assuming yourself as a liquidator.
4.
Take up the study of at least one Company that has been liquidated. What are the
reasons for the liquidation? How was the process carried out and to what extent
did creditors & shareholders suffer losses?
5.
Make a study of at least one sick company. Reasons for its sickness, and steps
taken by it through internal reconstruction to revive the Company.
6.
Arrange a Mock court to discuss the need for internal reconstruction.
7.
Prepare a SWOT analysis of a Company.
Books for Reference:
 Grewal& Gupta: Advanced Accounting, S. Chand & Co, New Delhi.
 Jain &Narang: Financial Accounting, Kalyani, Delhi.
 P. C. Tulasian: Pearson Editions, Introduction to Accounting.
 Radhaswamy& R. L. Gupta: Advanced Accounting, S. Chand & Co, New Delhi.
 S. Kr. Paul: Advanced Accounting, New Central Book Agency, Calcutta.
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-14
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-15
SEMESTER III
C1 12 302: COST AND MANAGEMENT ACCOUNTING – I
Objectives:
To familiarize students with the basic cost concepts required for effective decision making in
firms.
Module 1 – Basic Concepts
5 hrs
Meaning – Cost accounting – Cost accountancy – Costing – Cost accounting and management –
Objectives of Cost Accounting – Cost accounting v/s Financial Accounting – Cost Accounting
v/s Management Accounting – Advantages of cost accounting – Methods of costing – Techniques
(types) of costing –– Cost centres(Meaning and purpose) – Cost units(Meaning and importance) –
Cost accounting departments–Brief note on Cost Audit Records and Report Rules.
Module 2 – Cost Concepts and Classification
12 hrs
Cost – Expenses – Losses – Classification of costs – Natural classification of costs – Cost
behaviour (in relation to changes in output or activity or volume – Degree of traceability to the
product – Association with the product – Functional classification of costs – Costs of control
other costs – Cost statement or cost sheet – Tender and quotation - Job and Batch Costing.
Module 3 – Material Control and Material Costing
10 hrs
Materials – Concepts and objectives of material control – Organization for material control –
Purchasing and receiving procedure – Some issues in materials procurement – stores organization
– Inventory system – Inventory shortages (losses) and overages – Inventory control. Calculations
of Stock levels and EOQ with or without discount.
Costing material received – Costing material issues (FIFO, LIFO, simple and weighted average
method only) – Pricing of materials returned to vendor – Pricing of materials returned to
storeroom – Selection of a material pricing method.
Module 4 – Labour Costs : Accounting and Control
10 hrs
Introduction – Direct labour and Indirect labour – Organization for labour control – Wage
systems – Incentives wage plans – Work study – Job evaluation and merit rating – Time and
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-16
motion study – Labour turnover – Treatment of labour cost related items – Methods of
remunerating labour – Time and piece rate system – Halsey and Rowan premium systems –
Taylor and Merrick’s differential piece rate system.
Module 5 – Overhead Distribution
15 hrs
Concept – Classification of overheads – Factory overhead - Fixed – Semi variable and variable –
Factory overheads - Accounting and distribution – Collection and codification of factory
overheads – Allocation and apportionment of factory overheads – Apportionment of service
departments overheads to producing departments (repeated and simultaneous equation method) –
Absorption of factory overhead (Machine hour rate) – Selecting an absorption rate.
Module 6 – Contract Costing and Operating Costing
15 hrs
Definition and meaning – Job costing and Contract costing : Distinction – Accounting procedure
in contract costing as per IFRS-surveyor’s certificate and retention money , work-in-progress –
Costing of running contracts – Costing of Contracts nearing completion – Cost plus Contractsprinciples guiding cost plus contracts, bid costing and cost plus contract costing – fixed price
contract with escalation clause – Operating Costing (transport only).
Module 7 – Reconciliation of Cost and Financial Accounts
8 hrs
Need for reconciliation – Reasons for differences in profits – Problems on preparation of
Reconciliation statement and Memorandum reconciliation accounts.
Skill Development:
(These activities are only indicative, the Faculty member can innovate)
1.
List methods of costing adopted by industries located in the region.
2.
List materials consumed in any two organizations of your choice.
3.
Collection of different formats – materials requisition – purchase requisition-bin cardstores ledger.
4.
Preparation of wage sheet / pay roll with imaginary figures.
5.
List out the various expenses of two companies and prepare the cost sheet.
Books for Reference:
 Colin Drury: Management and Cost Accounting.
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-17
 Nigam: Theory and Techniques of Cost Accounting.
 S. P. Jain & K L Narang: Cost and Management Accounting.
 Dr. S. N. Maheshwari: Cost Accounting.
 JawaharLal: Cost Accounting.
 M. N. Arora: Cost Accounting
SEMESTER – III
C1 11 303: FINANCIAL MANAGEMENT
Objective:
To give insight into investment, financing and dividend decision making and composition
of different securities in the total capital structure.
Module 1: Financial Management
8Hrs
Finance function- aims of finance function
Module 2: Cost of Capital
10 Hrs
Meaning – Computation of Cost of Capital – Cost of Equity – Preference – Debt – Cost
of Retained Earnings – Weighted Average Cost of Capital.
Module 3: Financing Decisions
10 Hrs
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-18
Meaning of Capital Structure – Optimum Capital Structure – Factors determining Capital
structure – Leverages: Operating leverage – Financial leverage and Combined leverageProblems.
Module 4: Investment Decisions
20 Hrs
Capital Budgeting – Meaning – Significance – Capital Budgeting process – Payback
period – ARR – Net Present Value Method – IRR Method – Profitability Index and
Capital Rationing – Concepts only.
Module – 5: Dividend Decisions
5 Hrs
Meaning – Types of dividend policies – Factors influencing dividend policy – Forms of
dividends.
Dividend Relevance Theory- Walter’s model and Gordon’s model, Dividend
Irrelevance Theory -Modigliani Miller model
Module 6: Liquidity Decision
15 Hrs
Working capital: Meaning – Concepts of working capital – Factors influencing Working
Capital requirement – Components of working capital – Profitability/Liquidity trade off.
Cash Management: Meaning – Importance – Factors affecting cash balances – Motives of
holding cash – Objectives of cash management – Problems and means of cash
management. (concepts only)
Receivables Management: Meaning – Purpose – Determinants – Tools for receivables
management – Ageing schedule. (concepts only)
Inventory Management: Meaning and Importance – Cost of holding inventory – Tools –
EOQ – Fixing different inventory levels – ABC analysis – FSN – VED – JIT – Periodic
inventory valuation – Perpetual inventory valuation (concepts only)
Module 7: Financial Planning
7 Hrs
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-19
Financial Planning – Objectives and Principles of Sound Financial Planning – Long Term
and Short Term Financial Plan – Factors Affecting Financial Planning.
Skill Development:
(These activities are only indicative, the faculty member can innovate)
1. Identify the decision areas in which a financial manager has a role to play
2. Prepare a Capital Budget for your new Business
3. Evaluate the NPV of an investment made in any one of the capital projects with
imaginary figures for 5 years
4. Prepare an aging schedule of debtors with imaginary figures
5. Capital structure analysis of companies in different industries
6. Study of dividend policy practices of certain companies in India.
Books for Reference:
 I. M. Pandey: Financial Management, Vikas Publishers, New Delhi.
 James C. Vanhorne: Financial Management.
 Khan & Jain: Financial Management, Tata Mcgraw Hill, New Delhi.
 P. N. Reddy & Appanaiah: Financial Management, Himalaya Publishers,
Bombay.
 Prasanna Chandra: Financial Management, Tata McGraw Hill, New Delhi.
 S. N. Dorai Raj: Financial Management, Kalyani Publishers, New Delhi.
 S. N. Maheswari: Financial Management, Sulchand & Co., New Delhi.
 Sharma & Sashi Gupta: Financial Management.
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-20
SEMESTER – III
C1 11 304: MARKETING MANAGEMENT
Objective:
To help to understand various concepts in marketing, to make students to apply conceptual skills
in Marketing Decision and to expose students to the latest trends in Marketing.
Module – 1: Introduction to Marketing
8 Hrs
Definition – Nature – Scope – Importance – Concepts – Functions
– Micro and
Macro
environment – Meaning and difference – Marketing Management – Meaning & functions.
Module – 2: Market Segmentation, Targeting & Positioning
8 Hrs
Marketing Mix (elements) Basis – Perquisites for sound segmentation – Target marketing
strategies – Product positioning, meaning and steps involved.
Module – 3: Consumer Behaviour
8 Hrs
Meaning of consumer behaviour – Factors influencing Consumer behaviour – Buying decision
process and its stages.
Module – 4:
Product & Pricing
18 Hrs
Product mix – Product Life Cycle – New product development – Branding & Packing – Meaning
– Types – Advantages and disadvantages – Objective of pricing – Factors influencing pricing
decisions – Methods of pricing and pricing strategies.
Module – 5: Channel Of Distribution & Promotion
Factors affecting choice of channel –
8 Hrs
Channel design decision – Channel Management.
Promotion – Meaning – Promotion mix – Selection of media – Advertisement copy – Evaluation
of advertising – Personal selling – Sales Promotion.
Module – 6: Ethical Aspects of Marketing
6 Hrs
Marketing Ethics and Consumer Rights – Socially responsible Advertising – Ethics and
regulation in Product – Pricing – Packaging and Labelling.
Module – 7: Recent Trends in Marketing
4 Hrs
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-21
E-Business – Tele-Marketing – M-Business – Relationship marketing – Retailing – concept
marketing and virtual marketing (concepts only).
Skill Development:
(These activities are only indicative, the Faculty member can innovate)
1. Identify the producer of your choice and describe in which stage of the product life cycle
it is positioned
2. Suggest strategies for development of a product
3. Select a producer and describe an advertising endeavour for it, since its introduction
4. Study of Consumer Behaviour for a product of your choice
5. Develop an Advertisement copy for a product
6. Prepare charts for distribution network for different products
Books for Reference:
 Armstrong & Kotler: Marketing - An Introduction.
 C. S. V. Murthy: Business Ethics.
 J. C. Gandhi: Marketing Management.
 Philip Kotler: Principles of Marketing.
 R..S.Davar: Marketing Management.
 Sherlaker S. A.: Marketing Management.
 Sontakatti: Marketing Management.
 William Stanton: Marketing Management.
 William Stanton, Michael Etzel, Bruce Walker: Fundamentals of Management.
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-22
SEMESTER – IV
C1 12 401: COST AND MANAGEMENT ACCOUNTING - II
Objectives:
To acquire indepth knowledge
for effective decision making in firms and their business
applications.
Module 1 – Process Costing
15hrs
Process costing – Normal loss – Abnormal loss – Gain – Joint and by products (including interprocess profit and equivalent production) preparation of process accounts and joint and by
products.
Module 2 – Marginal Costing and Absorption Costing
18 hrs
Absorption costing – introduction, meaning, advantages and disadvantages of absorption costing,
ascertainment of profit under absorption costing – marginal costing-introduction, meaning,
advantages and disadvantages of marginal costing, differences between absorption costing and
marginal costing, ascertainment of profit under marginal costing – income determination under
marginal costing and absorption costing – marginal cost equations, Cost Volume Profit Analysis,
Break Even Point, Margin of Safety, Break even Chart – Profit Volume Chart, Applications of
Marginal Costing - Make or Buy Decision, Key factor / limiting factor , Accepting or Rejecting
the Export Offer, Pricing decisions, Selecting the Suitable Product Mix, introduction of new
product, operate or shut down decisions etc
Module 3 – Relevant Costing
8 hrs
Analysis of relevant cost with other cost concepts-relevant benefits- sunk cost-future costs, future
benefits-Relevant cost and relevant benefits for business decisions-Case study method.
Module-4: Budgetary Control
14 Hrs.
Meaning – Need- Objectives and functions-Advantages and Limitations- ClassificationPreparation of Budgets- Raw material consumption, Purchase, labour hour, Overhead, Cash,
Master, Fixed and Flexible Budget.
Module 5 – Standard Costing
20hrs
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-23
Meaning – Definition – Advantages – Steps involved in Standard Costing – Analysis of
Variances – Material Variances – Labour Variances – Overhead variances-Preparation of
Variance Reports and interpretation of variance report.
Skill Development:
(These activities are only indicative, the Faculty member can innovate)
1.
List methods of costing adopted by industries located in the region.
2.
Prepare a budgetary statement for any two organizations of your choice.
3.
Collect the different format of budget prepared by two companies of your choice.
4.
State the impact of standard costing on the decision making of the company of your
choice.
5.
List out the various expenses of two companies and prepare the cost sheet.
Books for Reference:
 Colin Drury: Management and Cost Accounting.
 Augustin Amaladas and Mary Amala Shanthi: Corporate Financial Knowledge
Integration, Himalaya publications
 Nigam: Theory and Techniques of Cost Accounting.
 S. P. Jain & K L Narang: Cost and Management Accounting.
 Dr. S. N. Maheshwari: Cost Accounting.
 JawaharLal: Cost Accounting.
 M. N. Arora: Cost Accounting.
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-24
SEMESTER – IV
C1 11 402: BUSINESS STATISTICS AND RESEARCH TECHNIQUES
Objective:
 To enable students to grasp the fundamentals of Statistics for interpreting business data.
 To familiarize students with the concepts and techniques of business research.
Module - 1: Introduction
5 Hrs
Importance of Statistics, Scope, Limitations and distrust of statistics, Definition of Research,
purpose, scope and objectives of research, Steps in research (brief), Classification of data,
Formation of statistical series, Tabulation (simple problems.)
Module – 2: Measures of Central Tendency and Dispersion
15 Hrs
Mean, Median, Mode, Geometrics Mean, Quartiles. Range, Quartile deviation, Mean deviation
from Mean, Median & Mode. Standard deviation and coefficient of variation.
Module – 3: Probability
15 Hrs
Probability: Random Experiment, Equally likely outcomes, Sample space.
Classical or
mathematical definition of probability – Mutually exclusive events – Complement of an event,
dependent event, independent event, conditional probability (simple problems).
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Module – 4: Hypothesis Testing
15 Hrs
Formation of Null and alternative Hypothesis. Level of significance, Type I and Type II errors,
Hypothesis testing – T-test, Z-test Test for single mean and difference between two means only.
Chi-Square test (Simple Problems)
Module – 5: Correlation & Regression
10 Hrs
Scatter diagram, Karl Person & Spearman’s correlation of coefficient. Regression, Properties of
regression co-efficient, coefficient of determination.
Module – 6: Index Numbers
5 Hrs
Fisher price index number, Consumer price index number and its special use.
Module – 7: Time Series – Components of Time Series
5 Hrs
Trend analysis by moving averages and least squares method (linear)
Module – 8: Diagrammatic & Graphical Representation of Data
5 Hrs
Diagrams: Utilities, Limitations, construction of one dimensional, two dimensional and three
dimensional diagrams.
Graphs: Utilities, limitations, constitution, Frequency distribution, Histogram, Frequency
polygon, Frequency Curve and Ogives.
Skill Development:
(These activities are only indicative, the Faculty member can innovate)
1. Collection of Data and computation of various averages.
2. Analysis of data by computing standard deviation and coefficient of variation.
3. Comparing and correlating data.
4. Construction of Index Numbers from the collected data.
5. Presentation of data in graphs and diagrams.
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-26
Books for Reference:
 C. B. Gupta: Statistics, Himalaya Publications.
 Chikkodi & B. G. Satya Prasad: Business Statistics, Himalaya Publications.
 Dr. Asthana: Elements of Statistics, Chaitanya.
 Dr. B. N. Gupta: Statistics, Sahitya Bhavan, Agra.
 Dr. Sancheti & Kapoor: Statistics Theory, Methods and Application.
 Ellahance: Statistical Methods.
 S. P. Gupta: Statistical Methods, Sultan Chand, Delhi.
SEMESTER – IV
C1 12 403: THEORY AND PRACTICE OF BANKING
Objective:
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-27
 To acquaint students about the Indian Banking system.
 To inculcate skills and help acquire functional knowledge about banking,
essential in negotiating and interacting with Bankers.
 To sensitize and create awareness about the recent and emerging trends and
advancements in the field on banking.
Module 1: Nature of Banking and functions of a banker
8 Hrs
Functions of Commercial banks, Sources and employment of commercial bank funds,
Earning assets of a bank, Creation of credit by banks, Theories of Liquidity and
profitability
Module 2: Commercial banks and central banks
8Hrs
Types of Banks: Scheduled and Non- Scheduled Banks, Regional Rural Banks,
Development Banks: IFCI, SFC, SIDC, ICICI, IDBI, NABARD.
Types of Banking systems- Branch, Unit, Investment (Development), Universal (Mixed)
Banking.
Understand the basic purpose and functions of: Retail banking – Investment banking
(securities/trading) – Corporate Banking – Private banking – Co-operative banks.
Micro Credit- Meaning and Importance, Islamic financing-Meaning and Five Basic
Principles.
Regulatory Authority-RBI Quantitative and qualitative credit control measures (in detail).
Module 3 - Banker & Customer
4 Hrs
Obligations and rights of a banker, Garnishee Order, Disclosure of information about
customers account as required by law (KYC), Law of limitation
Module 4 - Negotiable Instruments
10 Hrs
Essential Characteristics of Negotiable Instruments, Promissory note, Bills of Exchange,
Cheque-(meaning and features), Bearer cheques, Crossed cheques, Types of Crossing and
Opening of Crossing, Demand draft, Parties to a Negotiable Instrument
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-28
Module 5 - Paying and Collecting Banker
10Hrs
Precautions to be taken by a Paying banker, Protection to Paying banker in case of Order
cheques, Suitable replies to dishonored cheques. Conversion by Collecting banker, Duties
of Collecting banker
Module 6 - Principles of Bank Lending
8 Hrs
Principles of sound lending, Credit worthiness of borrowers, Non-Performing Assets,
Modes of creating charge (Lien, Pledge, Hypothecation, Mortgage and its types,
Assignment)
Module 7 - Latest trends in banking
8 Hrs
Phone banking- call centers- Internet banking-mobile banking-payment gateways-card
technologies-MICR electronic clearing- Total branch computerization-centralized
banking-electronic fund transfer-RTGSS-NEFT-Electronic money-E- cheques.
Module 8 - Managing Risk in banking
4 Hrs
Different types of risks – Basel norms and its global impact with special emphasis on its
implementation in India .
Skill Development:
(These activities are only indicative, the Faculty members can innovate)
1. List latest customer services offered by at least 2 banks of your choice.
2. Prepare a project report for obtaining bank loans.
3. Prepare a report on system and structure of Islamic Banking
4. Collect Account Opening form, Demand Draft, Traveler’s cheque, pay-in – slip
and paste in your record.
5. List the online services rendered by any three banks.
Books for Reference
 Sundaram & Varshney: Theory & Practice of Banking.
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 De Kock: Central Banking.
 Dr. K. N. Prasad & T. Chandradass: Banking and Financial System.
 Maheswari & Paul. R. R: Banking Theory and Law and Practice.
 Rudder Datt & K. P. M. Sundara: Indian Economy.
 S. M. Jha: Services Marketing.
Shekar & Shekar: Theory and Practice of Banking.
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-30
SEMESTER – IV
C1 11 404: FINANCIAL MARKETS AND SERVICES
Objective:
To equip students with the knowledge of developments in Financial Markets and
Financial Services.
Module – 1: Indian Financial System
12 Hrs
Overview of Indian Financial System – Capital Market: Introduction – Meaning –
Classification and Instruments for Raising Capital – Money Market: Meaning –
Instruments - Stock Exchanges: BSE, OTCEI, NSE, NYSE, NASDAQ, TSE,) – Indices Listing of securities – Procedure for Trading – Transactions in Stock Exchanges Depository Services – Clearing and Settlement Services - SEBI: Role, Functions and
Challenges - Fund Based and Non- Fund Based Services – Present Scenario
Module 2: Merchant Banking
8 Hrs
Meaning – Merchant banking services – Scope – Merchant banking practices in –
Limitations in the functioning of merchant bankers .
Module-3:Mutual.Funds.
8 Hrs
Origin - Meaning – Organization Structure – Importance – Types of Mutual Funds –
Risks – Present Indian Scenario
Module – 4: Lease Financing
8 Hrs
Meaning – Types of Leasing – Factors influencing Lease v/s Buy decisions (theory only)
– Evaluation of a lease
Module – 5: Factoring
8 Hrs
Concept – Reasons for Factoring – Types of Factoring – Factoring Mechanism – Benefits
of Factoring - Differences between Factoring and Discounting
Module – 6: Venture Capital
8 Hrs
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Concept – Characteristics – Importance – Stages in Venture Financing – – Legal Aspects
- Growth of Venture Capital
Module – 7: Credit Rating
8 Hrs
Introduction – Objectives of Credit Rating – Procedure for Credit Rating - Credit Rating
Agencies in : CRISIL, ICRA, CARE - Limitations
Skill Development:
(These activities are only indicative, the Faculty member can innovate)
1. Make a list of innovative financial instruments.
2. Chart showing modus operandi of leasing and hire purchase procedure
3. Chart showing modus operandi of factoring services
4. Chart showing financial services
5. Prepare EMI chart of current interest rates.
6. Draw comparative statement in respect of car loans, home loans, and education
loans offered by at least any 3 financial institutions.
7. List out the various retail banking service also compute EMI.
Books for Reference:
 Avadhani: Financial Services and Markets.
 Bhole: Indian Financial System.
 Dr. B. G. Satya Prasad: Industrial Finance.
 Gordan & Natrajan: Financial Markets and Services.
 M. Y. Khan & P K Jain: Management Accounting and Financial Analysis.
 M. Y. Khan: Indian Financial System.
 P. N. Varshney & D K Mittal: Indian Financial System.
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-32
 Prasanna Chandra: Security Analysis and Portfolio Management.
 Sharma & Gupta: Financial Services.
 V. Pattabhi Ram & S D Bala: Management Accounting and Financial Analysis.
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-33
SEMESTER - IV
C1 11 4ES: ENVIRONMENTAL STUDIES
Module – 1: The Multi-Disciplinary Nature Of Environmental Studies
Definition, Scope and awareness – Environmental Education and its objectives.
Module 2: Ecosystem
Concepts of Ecosystem, Structure and function of an ecosystem – Producers, Consumers and
decomposers – Energy flow in Ecosystem (Laws of thermodynamics) – Biogeochemical cycles –
water, Oxygen, Carbon, Nitrogen.
Module – 3: Natural Resources
Classification – Principal natural resources and the threats and problems with case studies. Forest
Resource, Water resource – RWH, Mineral resource, Food resource, Energy resource, Land
resource, Environmental protection Act, Forest Conservation Act.
Module – 4: Biodiversity And Its Conservation
Value of biodiversity threats to biodiversity, Endangered and Endemic species of India, Hotspots
of Biodiversity in India. Conservation of biodiversity in-situ and ex-situ conservation, Wildlife
Protection Act.
Module-5: Environmental Pollution
Sources & effects, control measures of – Water pollution, Air pollution, Noise pollution, Land
pollution – Solid waste management, Nuclear hazards. Air & Water Pollution - Prevention and
Control of Pollution Act.
Module -6: Social Issues And The Environment
From unsustainable to sustainable development; urban problems related to energy; water
conservation, rain water harvesting, watershed management; Resettlement and rehabilitation of
people, its problems and concerns, case studies; Environmental ethics: Issues and possible
solutions; climate changes, global warming, acid rain, ozone layer depletion, nuclear accidents
and holocaust, case studies.
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Module -7: Human Population and Environment
Population growth, variation among nations; Population explosion, Family welfare programme;
Environment and human health; Human rights; Value education; HIV/AIDS, Women and child
welfare.
Books for Reference:
 Dr. J P Sharma: Environmental Studies, Laxmi Publications P. Ltd, New Delhi.
 Dr. R G Desai: Environmental Studies, Himalaya Publishing House.
SJCC/B.Com/3 & 4 Sem/ 2013-14/P-35