RANI CHANNAMMA UNIVERSITY BELAGAVI€¦ · 1. To gain the knowledge of the provisions of Income Tax...

1

RANI CHANNAMMA UNIVERSITY

BELAGAVI

SYLLABUS

FOR

B.COM

( V and VI Semesters )

w.e.f

FROM 2011-12 & ONWARDS

2

B.COM V SEMESTER

5.1 FUNDAMENTALS OF MANAGEMENT ACCOUNTING

Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100

Exam Duration: 3 Hours

OBJECTIVES:

1. To familiarize students with various concepts, terms and tools of Management

Accounting.

2. To develop financial analytical skill of students.

3. To create consciousness among the students about sources and application of

funds.

Units Topics No of periods

I Introduction to Management Accounting: Meaning and

definition of Management Accounting, Origin, Scope,

Objectives and Functions of Management Accounting,

Advantages and Disadvantages of Management Accounting,

Distinction between Financial Accounting and Management

Accounting, Distinction between Cost Accounting and

Management Accounting, Installation of Management

Accounting System, Tools and Techniques of Management

Accounting.

10

II Financial Analysis & Interpretation: Meaning and definition of

Financial Analysis, Difference between Analysis and

Interpretation, Objectives, Types of Financial Analysis, Steps in

Financial Analysis, Tools of Financial Analysis; Comparative

Financial Statement, Common - size Financial Statements and

Trend Analysis, Uses and Limitations of financial analysis.

10

III Ratio Analysis: Meaning, definition, Importance, Mode of

Expression, Advantage and Limitations of Ratios. Classifications

10

3

of Ratios, a) Liquidity Ratios: Current Ratio, Liquidity Ratio, b)

Solvency Ratios; Debt-Equity Ratio, Proprietary Ratio, Capital

Gearing Ratio, c) Efficiency Ratios; Fixed Assets Turnover Ratio,

Working Capital Turnover Ratio, Stock Turnover Ratio, d)

Profitability Ratios; Gross Profit Ratio, Net Profit Ratio,

Operating Profit Ratio & Operating Ratio.

IV Funds Flow Statement: Meaning of Funds, Flow of Funds and

Funds Flow Statements, Objectives difference between Income

Statement and Funds Flow Statement difference between

Balance Sheet and Funds Flow Statement, Steps in Preparation

of Funds Flow Statement Schedule of Changes in Working

Capital, Funds from operation, Treatment of Provision for

Taxation and Proposed Dividend, Sources and Application of

funds, uses and limitations of Funds Flow Statement.

10

V Cash Flow Statement: Meaning, Objectives, Difference

between Cash Flow and Funds Flow Statement, Steps in

preparation of cash flow statement, cash from operations,

sources and applications of cash, cash flow Statement under

traditional method, Cash flow Statement as per AS3 (Revised)

uses and limitations of Cash flow

10

Suggested Project Report: Preparation of Project Report on

Financial analysis of any company /Bank/co-operative society.

SUGGESTED REFERENCES:

1. Hingorani, Ramanathan and Grewal; Management Accounting: Sultan Chand, &

Sons Darya ganj, New Delhi - 40002

2. I. M. Pandey; Management Accounting: Vikas Publishing House Pvt. Ltc!, New

Delhi.

3. Ravi M. Kishor; Cost and Management Accounting: Taxman Allied Services

(Pvt,Ltd) New Delhi.

4

4. Dr. S. N. Maheshwari; Principles of Management Accounting: Sultan Chand and

Sons, New Delhi.

5. M. Y. Khan & P. K. Jain; Management Accounting: Tata Mcgraw Hill Publications,

New Delhi.

6. Vinaykumar & Joshi; Principle of Management Accounting: Himalaya Publishing

House Mumbai.

7. Dr.J.G.Naik, Management Accounting, R.Chand & Sons, New Delhi.

8. Dr.R.V.Diwan, Management Accounting, Jaymala publications, Belgaum.

9. Dr.B.B.Kalatippi, Management Accounting, Siddalingeshwar Prakashan, Gulbarga

5

5.2. INCOME TAX - I



OBJECTIVES:

1. To gain the knowledge of the provisions of Income Tax to make the B. Com.

Graduates of RANI CHANNAMMA UNIVERSITY, BELAGAVI more responsive and

relevant to the changing Finance Act and Income Tax Act.

2. To make the B. Com. Graduates more knowledgeable in the field of Income tax so

that they can be self Employed as Tax Practitioners.


I Introduction: Meaning and terms used: Person, Assessee,

Assessment year, Previous year, Income (definition and

Concepts), Gross Total Income, Total Income, Deemed Income,

Income Tax. Income Tax Authorities, Kinds of Assessments ,

Assessment procedure, PAN

10

II Exempted Income: Agricultural Income (meaning and

aggregation), Practical Problems on exempted income concerned

only with salary. Residential Status: Rules for determining

residential status of Individual, Firm and Company. Need to

determine residential status, Incidence of tax and residential

status of Individuals only, Practical problems.

10

III Deductions from Gross total incomes, rebates and reliefs:

Deduction available to individual under section 80 C, 80 CCC, 80

CCD, 80CCF, 80 D, 80 DD, 80 DDB, 80 E, 80 G, 80 GG, 80 GGA, 80

GGC, 80 QQB, 80 RRB and 80 U, Computation of total income

Rebates and Reliefs, Practical problems.

10

IV Income from Salary: Salary, Allowances, Perquisites and

retirement benefits, deductions, Computation of Income from

Salary, Practical problems on Salary with deductions u/s 80C to

10

6

80U.

V Income from House Property: Annual value, Let out property, Self

occupied properties, Deemed to be let out property, Deductions,

Computation of house property income, Practical problems on HP

with deductions u/s 80C to 80U.

10

SUGGESTED REFERENCE:

1. Dr. H. C. Mehrotra : Income Tax Law & Accounts

2. Dr. S. P. Goyal: Sahitya Bhavan Publications, Agra

3. Shri. T. N. Manoharn: Direct Taxes, Snow White Publications

4. Dr. R. V. Diwan, Dr. R. G. Allagi & Shri. G. S. Bhat: Income Tax – I & II

5. Dr. Vinod Singhania : Students’ Guide to Income Tax

6. Dr. Girish Ahuja & Ravi Gupta : Direct Taxes, Bharat Publications

7. M. B. Kadkol: Income Tax

7

5.2. TAX PROCEDURE AND PRACTICE (VOCATIONAL) 2E



OBJECTIVES:



Units Topics No. of Periods

I. Central Excise Law : Introduction, meaning of central

excise, levy of central excise duty, nature and essential

features of excise duty important definitions good,

excisable goods, manufacture, manufacturer wholesale

dealer, broker, sale and purchase, factory types of

excise duties.

10

II. Classifications Excisable Goods: Features of central

excise tariff Act-general principles for classification –

HSN-rules for interpretations,.

10

III. Valuation of Excisable Goods: Basic for valuation –

specific duty Advalorem-duty based on tariff value-duty

based on transaction value-valuation rules –

computation of assessable value-computation of excise

duty- concession to SSI –practical problems.

10

IV. General Procedures for registration-central excise rules

– procedure for registration –exemptions from

registration certificate revocation of registration

certificate.

10

V. CENVAT: Meaning, feature, advantages, exemptions,

for captive use –exemptions for SSI- rate of duty.

10

8


1. Dinakar Pagare : Indirect Taxes Sultan Chand & Sons, New Delhi

2. Balachandan : Indirect Taxes Sultan chand & sons New Delhi.

3. Datey V. S. : Indirect Taxes, Taxmann Publications, New Delhi

4. Goyal & Merhotra : Indirect Tax Shitya Bhavan

5. Sareen & Sharma : Indirect Tax, Kalyani Publishers, New Delhi.

9

5.3. ELEMENTS OF COSTING



OBJECTIVES:

1. To arrive at the cost of production and services of every unit, job, process,

operation or department by close analysis of all expenditure.

2. To take proper management decisions as to inefficiencies, wastes etc

3. To serve as a guide to price fixing.

4. To control the cost


I Introduction to Cost Accounting: Limitations of financial

accounting - meaning of cost , costing , cost accounting and cost

Accountancy – Objectives and functions of cost Accounting –

Advantages and limitations of Cost Accounting –Financial

Accounting V/s Cost Accounting – Steps for installation of a

costing system- Meaning of cost center, cost unit and cost Audit

10

II Classification of Costs: Elements of costs - Materials, Labour and

overheads – Cost classification – Meaning and importance of

Cost sheet – specimen of Cost Sheet.

10

III Material Cost – Accounting and Control : Meaning and types of

materials – essentials of material cost control – Purchase –

Functions of Purchasing department- Steps of purchase

procedure – Calculation of EOQ – Storage and its significance –

Fixation of different levels of stock – Meaning of Bin card and

stores ledger – methods of pricing the material issues (FIFO,LIFO

only)

10

IV Labour Cost – Accounting and Control : Meaning and types of

labour – Labour Costs – Labour turnover – Causes and effects of

Labour turnover – Meaning of Time Booking and methods of

10

10

Time Keeping – Job Card – Idle Time – Overtime – Systems of

wage payment – Time wage System – Piece rate Systems,

Straight, Taylor, Merricks. Halsey & Rowan Incentive Plans.

V Overhead Cost – Accounting and Control : Definition –

Classification – Allocation and Apportionment of overheads –

Basis for Allocation and Apportionments – Re- apportionment of

overheads – Simultaneous Equation and Repeated Distribution

method only – Absorption of overheads – Under and over

recovery of overheads- Methods Of Absorption – Direct Material

, Direct labour, Labour Hour and Machine Hour

10


1. Cost Accounting: R.S.N Pillai, V Bagvathi - S Chand Publishers

2. Cost Accounting: P.T.Patanshetti, V.A. Patil R Chand – New Delhi

3. Cost Accounting: S.P.Jain and K L Narang – Kalyani Publishers

4. Cost Accounting: B.K. Bihar – Academic Publishers Kolkatta

5. Costing Simplified: Wheldon’s –Donal & Evans

6. Cost Accounting: M N Arora -Vikas Publication New Delhi

7. Cost Accounting- I : Dr B.B .Kalatippi , Dr G G Karalatti and Dr P Parmashivaiah -

Subhas Publication

11

5.4. ECONOMIC DEVELOPMENT OF INDIA



OBJECTIVES:

1. To make the students well versed with Indian Economy, problems, measures and

Prospects.

2. To know the national income and Demographic scenario.

3. To understand economic planning, control of banking, RBI- policies and Union

budget.


I Indian Economy: Meaning and characteristics, Structure of the

Indian Economy, Economic reforms and economic development,

Environment and economic development. India as a

developing economy.

10

II National Income: Meaning, components, methods of computing,

trends in size. Composition of national income. Comparison with

selected countries like China and USA.

10

III Demographic features of India: Size, Density, Rate of Growth,

Sex-ratio, Population and Policy. Economic effects of rapidly

growing population. Demographic dividend – Advantages to

India.

10

IV Economic Planning – Objectives and achievements of planning in

India. XI five year plan. Role of Economic planning in the Indian

economy.

10

V Indian Financial Markets - Money Market, capital market,

secondary capital market mutual funds - Meaning-

Characteristics-Classification --Functions-Players & Instruments.

Reserve Bank of India – Functions, Monetary policy of RBI. Fiscal

policy. Budget of the Union government.

10

12


1. Ruddar Dutt and K.P.M Sundharam : Indian Economy , S.Chand & Sons, New

Delhi.

2. Mishra and Puri : Indian Economy , Himalaya publications , Mumbai.

3. Agarwal : Indian economy , S.Chand & Sons , New Delhi.

4. Dhingra : Indian economy , S.Chand & Sons , New Delhi.

5. A.B.N Kulkarni & Dr.A.B.Kalkundrikar : Indian economy - A modern approach :

R.Chand & Sons , New Delhi.

6. World Development report.

13

5.4. ENTERPRENEURSHIP DEVELOPMENT (VOCATIONAL) 1E



OBJECTIVES:

1. The purpose of this paper is to prepare a ground where the students view

Entrepreneurship as a desirable and feasible career option


I. Business Plan: Meaning and Definition, Importance of

business plan, Content of business plan, Preparation of

business plan.

10

II. Financial Management: Meaning and Definition,

Importance of financial management, Techniques of

managing finance, Management of working capital.

10

III. Books of Account : Importance of Accounting

assessment, different books and its relevance, support

stationary and its use, Operation mechanism

10

IV. Financial Statements: Importance of Accounting

assessment, different books under financial accounting

system, cost accounts –Ascertainment of cost, Cost

Analysis and preparation of cost sheet.

10

V. Marketing Management: Marketing for Small business,

Methods of sales promotion, pricing policies and

methods.

10

SKILL DEVELOPMENT:

1. Visit small-scale industries to understand problems and issues involved in

launching and managing an enterprise.

2. Interaction with entrepreneurs to understand the real life situations of

entrepreneurs.

14


1. H. Holt : Entrepreneurship PHI, New Delhi

2. Hisrich peters: Entrepreneurship TMH, New Delhi

3. C. B. Gupta: Entrepreneurship & Small Business Management, Sultan Chand &

Sons, New Delhi.

4. Arena Kaulgod: Entrepreneurship Management Vikas Publications, New Delhi

5. Renu Arora & S. K. Sood: Fundamentals of Entrepreneurship and Small Business

Kalyani Publishers, New Delhi.

6. Vasant Desai: SSI & Entrepreneurship Himalaya publishing House, New Dehli.

7. Dr. G. K. Warshroy: Fundamental of Entrepreneurship Sahitya Bhavan Agra

8. Shankaraiah: Entrepreneurship Development, Kalyani Publishers, New Delhi.

9. Charantimath: Entrepreneurship Development & Small Business Enterprise

persons, New Delhi

10. Coulter: Entrepreneurship in Action PHI, New Delhi.

11. Ziemmeser Scarlorough: Entrepreneurship Development & Small Enterprise

management, PHI, New Delhi.

15

5.5. COMPUTER APPLICATION - IV

Lecture per Week: Max Marks: 80 (End Sem.) + 20 (IA) = 100 4 Hours theory and 2 Hours Practical


OBJECTIVES:

1. To introduce the students to online business.

2. To train students to design webpage and window based application.


I E-Commerce: Overview of E-commerce, Definition, E-Business,

benefits of E-commerce, Impact of e-Commerce on Business

models. E- Commerce applications- Market forces influencing

highway- Global information distributed networks. Consumer

oriented E-commerce applications, Electronic payment system,

types of payment systems (Credit Card, E-cash, Smart Card-

Digital payments.) Risks in e-Payments, designing e-Payments,

E-business applications, Internet bookshops, Internet banking,

online share dealing grocery supply, software support,

electronic newspaper and virtual auctions.

10

II Concepts of Computer Networks: Network Concepts,

Categories of Network, LAN, WAN, MAN, Internet, Intranet and

Extranet, Seven Layers of the OSI Reference Model, Business

through Internet.

10

III HTML: Introduction, HTML editors, HTML Document Structure.

HTML tags, Formatting Text in HTML, FONT and other tags.

Paragraph tags, ADDing graphics to web pages, Adding links to

web pages, external and internal links. Using tables in HTML

documents, adding list to web pages. Adding frames to web

pages, HTML forms, Marquee tag, Image maps, SGML. Creating

10

16

web page using web page wizard.

IV Visual Basic .net: Introduction to Visual Basic.net, VB.net

Environment, Menu Bar, Tool Box, Properties Box, Tool Bar,

Project Box, Screen Box, Customizing the Environment,

Inserting Dialog Box, Label, Combo, Picture, Frames, Scroll Bar

and Sliders. Working with Forms, Changing the properties of

the Form, Multiple Forms, Designing Menus, Hierarchy,

Expressions, I/O Operations, Branching, Looping.

10

V Electronic Data Interchange (EDI) and Electronic Payment

System : Introduction, Advantage and Disadvantage of EDI and

Electronic Payment Systems, Supply Chain Management,

Business Process Re-engineering commerce providers legal

issues and Securities, Money Credit Cards ,Transactions and

Validation, Digital Certification Authentication.

10

LAB WORK

PRACTICALS

Creating simple static web site using HTML and Microsoft front page editor.

Practical’s based on Visual Basic .net.

Note: Journal preparation mandatory.

Case study question from VB.net.

SUGGESTED BOOKS/WEBSITES:

1. E- commerce – A Managerial Perspective: michael change, et al.

2. E- Commerce- Dr Shivani Arora

3. E- Commerce: an Indian perspective: Joseph.

4. E- Commerce- David Whitely- McGraw Hill.

5. www.Internet.com

6. www.livinginternet.com

7. www.visualbasicbooks.com

17

Group – I

FINANCE AND TAXATION

5.6 Indian Financial Markets



OBJECTIVES:

1. To equip the students with knowledge organized Indian Financial System.

2. To enhance the knowledge of students about the working of financial markets.

3. To upgrade the knowledge of students in the field of stock-exchange and mutual

funds.


I INTRODUCTION: Financial System – Definition-Meaning-

Objectives- Structure of India Financial System-Issues in India

Financial System.

10

II FINANICAL MARKETS: Financial markets - Meaning-

Characteristics –Classification -Money Market -Meaning –

Features –Functions –Players -Instruments

10

III CAPITAL MARKET: Definition –Meaning –Features -Functions-

Players and Instruments -Primary Capital Market-Mechanism of

New Issue.

10

IV SECONDARY CAPITAL MARKET: Stock Exchange-Meaning-

Objectives-Significance of Stock Exchange in India –Jobbers

Brokers -Sub brokers -Market Making – Settlement Procedure

10

V Mutual Funds: Definition – Meaning-Characteristics –Structure –

Functions- Institutions in MFs- Types of Schemes-Risks-

Determination of NAV.

10

SKILL DEVELOPMENT:

1. Collection of various formats of money and capital market instruments.

2. Learning broker, jobbers procedures & forms

3. Calculating NAV.

18


1. L.M.Bhole: Financial Institutions and Markets Structure, Growth and Innovations.

The McGraw Hill Publishing Companies, New Delhi 2006.

2. Bahrati .V.Pathak: Indian Financial System – Person Education (Singapore) Pvt

Ltd., 2006

3. H.R. Machiraju: Indian Financial System Vikas Publishing House Pvt Ltd. , 2006

4. M.Y. Khan: Financial Services The Tata McGraw Hill Publishing Companies Ltd.,

New Delhi 2006.

5. M.Y.Khan: Indian Financial System The Tata McGraw Hill Publishing Companies

Ltd., New Delhi 2006.

19

5.7 INDIRECT TAXES



OBJECTIVES:

1. To acquire the knowledge of various indirect tax laws & its practical issues.

2. To gain the provisions of Central Excise Act, Customs Act, Service Tax, Central

Sales Tax Act.


I CUSTOMS DUTY: Chargeability - Important Terms and

Definitions - Procedure for Imports - Procedure for Exports -

Customs Tariff Act - Warehousing - Baggage - Stores - Postal

Imports - Powers of Customs Authorities (Theory and

Problems).

10

II CENTRAL EXCISE: Chargeability - Meaning of goods and

excisable goods - Deemed Manufacture - Manufacturer -

Central Excise Tariff Act - Principles of Classification -

Valuation of Excisable goods - Specific duty vs. Advalorem

duty - Maximum Retail Sale Price - Cenvat Credit -

Registration Procedure, Penalties and Prosecution - Appeals

(Theory and Problems).

10

III CENTRAL SALES TAX: Historical Background - Important

Terms and Definitions - Meaning of Inter State Sale – Sale

outside the State – Sale in the course of Import or Export

Determination of Taxable Turnover - Registration - Declared

Goods - Offences and Penalties - (Theory and Problems).

10

IV Meaning Important Terms and Definitions – Benefits ,

Demerits - Statement of Objects and Reasons - Incidence,

Levy and Collection of Tax - Input tax credit – Variants of

VAT – Different modes of computation of VAT – Theory and

10

20

Problems

V SERVICE TAX: Meaning and Definition – Different

approaches to Service tax- Nature of Service Tax – Different

features of Service Tax – Defining extent and application –

Basis of charge of Service Tax – Methods for classification of

taxable charges determined – Valuation of Taxable charges

–Methods of paying Service tax – Chargeability - An

overview of specified taxable services - Registration -

Valuation - Cenvat Credit - Offences – Penalties and

Prosecution (Theory and Problems).

10

Lab Work: Filling necessary proformas for computation and

Payment of taxes.


1. Indirect Taxes: V. K. SAREEN and MAY SHARMA, Kalyani.

2. APVAT: T.V.R.SATYAN PRASAD, Asia Law House.

3. Guide to Service Tax: P. VEERA REDDY, Asia Law House.

4. Indirect Taxes: V.S.DATEY, Taxmann.

21

Group - II

INSURANCE & BANKING - I

5.6. LIFE INSURANCE




I Life Insurance: Concept/Definition. Basic Principles of Life

Insurance: Utmost good faith, Insurable Interest, Co-

operation and Law of Large Numbers.

10

II Functions of Life Insurance - Total Personal Financial

Planning, Risk Management – loss of life, loss of health,

retirement.

10

III Basic plans: Whole Life, Term, Endowment, and Unit Linked.

Emergence and Nature of New Products in Advanced

Countries: Flexible Premium Plans, Universal Life Policy.

10

IV Health Insurance: Coverage and Plans; Annuities -

Characteristics and Types.

10

V Individual life and health insurance - Group Life and health

Insurance – Types, Characteristics, Disadvantages &

Advantages.

10

Lab Work: Developing Case studies for personal financial planning by

considering individual financial position and objectives. It includes income

assets, non-income assets, liabilities and objectives to fulfill of an individual.

Lab: Collecting Brochures of all plans (Whole life, Term, Endowment and Unit

Linked) from different life insurance companies and identifying their features –

Comparative analysis – Filling proposal form. Lab: Collecting Brochures of all

plans (individual and Group Plans for Life, Health and Retirement) from

different life insurance companies and identifying their features - Comparative

analysis – Filling the claim form for settlement. Lab: Collecting Brochures of all

22

plans (Medical expense and Retirement) from different life insurance

companies and identifying their features - Comparative analysis – Filling

proposal form


1. Principles of Life Insurance: IC-01 Insurance Institute of India, Mumbai.

2. Practice of Life Insurance: IC-02 Insurance Institute of India, Mumbai.

3. Essentials of Risk management and insurance: Vaghan EMMETTJ and Therese.

4. Principles of Life Insurance: Dr. Shrikrishan Laxman Karve, Himalaya.

5. Principles & Practices of Insurance: Dr. P. Periaswamy, Himalaya.

6. Life & Health Insurance: Black, Pearson

7. Fundamentals of Life Insurance: Theory & Applications: Kaninika Misra, PHI

8. Insurance: Theory & Practice: Tripathy & Pal, PHI

9. Managing Life Insurance: Kutty, PHI.

23

5.7. BANKING IN INDIA



OBJECTIVES:

1. To study the role of banks in the current Indian Economy.

2. To study brief history of commercial banking in India, their functions and major

items of liabilities and assets.

Units Topics No of Periods

I Commercial bank – functions –Banker customer – Meaning

and definitions – Relationship between banker and

customer – general relationship – special relationship –

obligation to honour cheques, secrecy maintenance –

banker’s lien- right to set-off.

10

II Banking Operations: Operations of bank a/cs savings

deposit-current deposit-recurring deposit – fixed deposit –

types of customers – procedure for opening and closing of

accounts – individuals – minor – married women – lunatics

– drunkard and illiterate – joint account.

10

III Cheques – definition – features – crossing types –

endorsement – types Internet banking – Mobile Banking –

ATM – ETF – Core Banking Solutions (CBS) – e-banking-

ombudsman – Recent trends in Banking.-(E-Banking ,A.T.M.

credit and Debit card )-.

10

IV Loans and advances – principles of lending – secured and

unsecured loans – modes of securing security –lien –

hypothecation and mortgages-advances against securities

– stocks-shares and debentures –land and building-plant

and machinery-life policies-fixed deposits-documents of

title to goods-book debts.

10

24

V Paying banker collecting banker – duties – conversion –

negligence – legal protection – duties and protection of

paying and collecting banker

10


1. Banking Theory, Law and Practice – Gordon E and Natarajan K – Himalaya

Publishing House, Mumbai 2007

2. Practical Banking – M.Radhasamy, S.Chand & Co.., Chennai 2007

3. Banking Law and Practice, Dr.S. Gurusamy, Vijay Nickolas Imprint, Chennai

4. Banking Theory, Law and Practice, Triloc Chhabta, DhanpadRai & Sons, New Delhi

2007

5. Banking Theory, Law and Practice, P.Saravanavel, Kedar Nath Ram Nath New

Delhi

6. Tannans – Banking Law and Practice in India

7. Sayers R.S. – Modern Banking

8. Shekhar K.C. – Banking Theory and Practice

9. Basu S.K. – Current Banking Theory and Practice

10. Vaish M.C. – Modern Banking

11. Panandikar S.G. – Banking in India

12. Maheshwari S.N. – Banking Law and Practice

13. Subba Rao P. – Principles and Practice of Bank Management

14. Desai Vasant – Indian banking

15. Mugali V.N – Law and practice of Banking

25

Group - III MARKETING - I

5.6. ADVERTISING AND SALESMANSHIP



OBJECTIVES:

1. To train students on important skills like advertising and selling.

2. To teach them about selling as a career and equipping them with knowledge of

types of customers and handling their objections.


I Introduction: Meaning, Definition, Objectives, Functions of

advertising, Distinction between Advertising and Publicity,

Advertising and Salesmanship

10

II Types of Advertising: Different media of ads and their utility.

Advertising Budget, Ad copy preparation, Misleading

advertising- effects and remedies

10

III Measuring Ad effectiveness: Pre-testing, Post testing,

Consumer Jury, Eye camera, Recall test, and other modern

methods and agencies in Ad Research. Advertising Standards

Council of India

10

IV Salesmanship: Meaning, types of customers, types of

salesmen, Training and motivation of salesmen

10

V Selling skills and strategies: Selling process, Sales

presentation, Handling different types of sales objections

10

Activity: 1) students can be asked to collect different types of

ads and asked to analyze them. 2) They can be made to visit

shops or sales representatives for learning practical aspects

on salesmanship


26

1. Advertising Salesmanship & Sales Management – Tapan K. Panda & Sunil

Sahadev, Oxfors Univ Press

5.7. CONSUMER BEHAVIOR AND MARKETING RESEARCH



OBJECTIVES:

1. To teach them on different patterns of consumer behavior

2. The knowledge of buying motive and determinants will help them to be good

consumers and marketing people

Units Topics No. of periods

I Consumer Behaviour: Consumer behaviour, Factors

influencing buying behaviour, , Stages in buying decision

process

10

II Factors determining Consumer Behaviour: Determinants of

Buying behaviour: Psychological, Sociological, Political and

Environmental Buying motives Models of Consumer

behahiour - Howard - Shet

10

III Marketing Research: Meaning, Definitions of Marketing

Research, Areas, Objectives, Importance and Limitations of

MR

10

IV Collection of Data: Primary and Secondary data,

Observations, Experimentation, Surveys, Sampling methods

Preparation of Questionnaire, Interviewing

10

V Reporting: Marketing Research Reports: Oral and Written,

Guidelines for drafting.

10


1. Consumer Behaviour – Leon Schiffman, Lesslie Lazur Kanuk , Perarson PHI

2. Consumer Behaviour in Indian perspective – Suja Nair, HPH

3. Marketing Research – Tull and Hawkins

27

4. Marketing research – D. D. Sharma, Sultan chand.

GROUP - IV STATISTICS

5.6. ADVANCED BUSINESS STATISTICS - I



OBJECTIVES:

1. The objective of the course is to acquaint students with some of the important

statistical techniques for managerial decision making .The emphasis will be on

their applications to business and economic situations.


I Probability Theory: Introduction to Probability, Random

experiment, Sample space and Events. Classical, Statistical

and Axiomatic approaches to probability. Addition and

Multiplication theorems of probability (without proof).

Conditional Probability and problems on probability

10

II Mathematical Expectation: Definition of a random variable,

Discrete and Continuous random variables, Addition and

Multiplication theorems of expectation (without proof).

Concept of variance in-terms of expectation. Standard results

based on mean and variance (without proof). Problems

based on expectation and variance.

10

III Probability Distributions: Binomial and Poisson Distributions:

Definition properties and applications. Fitting of Binomial and

Poisson Distribution. Normal Distribution : Definition,

properties and applications of Normal distribution

10

IV Point Estimation: Population, sample, parameter, statistic,

sampling distribution of statistic, concept of standard error

and its utility. Point estimator and estimate

10

28

V Statistical Hypothesis: Null and alternative, simple and

composite hypotheses, Acceptance region and Critical region,

Two types of errors, Level of significance, Power of a test,

one tailed and two-tailed tests

10

Practical

Sl. No Title of experiments No of experiments

1 Applications of Probability 2

2 Application of Expectation 1

3 Fitting of Binomial Distribution 2

4 Fitting of Poisson Distribution 1

5 Applications of Normal Distribution 2

TOTAL 8

SUGGESTED REFERENCES

1. S.C. Gupta: Fundamentals of Statistics, HPH, New Delhi.

2. S.P. Gupta: Statistical Methods, Sultan Chand & Sons, New Delhi.

3. Goel & Goel: Mathematics and Statistics, Taxmann, New Delhi.

4. Sancheti & Kapoor: Business Statistics, Sultan Chand & Sons, New Delhi.

5. Agarwal & Bharadwaj: Business Statistics, Kalyani, New Delhi.

29

5.7 ADVANCED BUSINESS STATISTICS - II



OBJECTIVES:

1. To develop the skills necessary to identify an appropriate technique, estimate

models, and interpret results for independent research and to critically evaluate

contemporary social research using advanced quantitative methods


I Large Sample Tests: Test for single Mean, Equality of two means

and problems based on them. Test for single proportion and

equality of two proportions and problems based on them

10

II Small Sample Tests-I: Chi-Square Test: Degrees of Freedom,

Conditions for the validity of Chi- Square test. Chi-Square Test for

Goodness of fit, Chi-Square test for independence of attributes in

(2x2) contingency Table, Yate’s correction for continuity and

problems.

10

III Small Sample Tests-II: Student’s t-test: Test for single mean,

equality of two means, paired “t” test and problems. Snedecor’s F-

Test: F Test for equality of two population variances and

problems.

10

IV Analysis of Variance: Introduction, Definition of Analysis of

Variance. Assumption to be made in analysis of variance and uses

of ANOVA. One Way Classification: Mathematical model for one

way classified data, procedure for carrying out ANOVA with one

factor of classification and problems. Two Way Classification:

Mathematical model for two way classified data, Procedure for

carrying out ANOVA with two factors of classification and

problems.

10

V Statistical Quality Control: Meaning of SQC and its uses. Chance 10

30

and Assignable variations. Process Control, Product control and

Outline for control charts. Control charts for X,R, np and C charts

Practical


1 Large Sample Tests 1

2 Small Sample Tests 3

3 Analysis of Variance 2

4 4 Statistical Quality Control 2

TOTAL 8




3. Goel & Goel: Mathematics and Statistics, Taxmann, New Delhi.

4. Sancheti & Kapoor: Business Statistics, Sultan Chand & Sons, New Delhi.


31

Course Outline of B.Com VI Semester

6.1 AUDITING

Lecture per Week: 4 hours Max Marks: 80 (End Sem) + 20 (IA) = 100


OBJECTIVES:

1. To impart knowledge pertaining to basic concepts of auditing.

2. To acquaint oneself with auditing procedure & report writing.

Unit Topics No. of periods

I Introduction to Auditing: Auditing: Meaning – Definition – Evolution

– Objectives - Importance. Types of audit: Based on ownership

(Proprietorship, Partnership, Companies, Trusts, Cooperative

Societies, Government Departments) - Based on time (Interim, Final,

Continuous, Balance Sheet)- Based on objectives (Independent,

Financial, Internal, Cost, Tax, Government, Secretarial)

10

II Planning of Audit and Control: Auditor: Qualifications and

disqualifications – Qualities - Appointment and Reappointment –

Remuneration – Removal – Rights – Duties – Liabilities. Audit

planning: Engagement letter - Audit programme - Audit note book -

Audit papers - Audit work book - Audit contents - Audit markings –

Internal check- Internal control (Sales – Purchases - Fixed assets –

Cash – Bank - Pay Roll) - Accounting controls and Sampling in audit.

10

III Vouching and Audit of Financial Statements: Vouching: Meaning -

Vouching of cash and trading transactions – Investigation,

Verification and Valuation of assets and liabilities – Differences

between vouching, investigation, verification and valuation.

10

IV Audit of Financial Statements: Receipts – Payments – Sales –

Purchases - Fixed assets – Investments - Personal ledger –

Inventories - Capital and Reserves - Other assets - Other liabilities

10

V Report Writing: Audit reports: Structure – Preparation of routine

reports and special reports.

10

32

SUGGESTED READINGS:

1. Practical Auditing: R.G.Saxena, Himalaya Publications

2. Contemporary Auditing: Kamal Gupta

3. Practical auditing: Spicer & Pegler

4. Principles and Practices of Auditing: Jagdish Prakash

5. Principles of Auditing: Ghatalia

6. Auditing: N.D.Kapoor

7. Practical Auditing: T.N.Tandon

8. Auditing: Dinkar Pagare

9. Fundamentals of Auditing: Kamal Gupta and Ashok Gupta

10. Auditing Principles & Practice: Kumar Sharma, PHI

33

6.2 INCOME TAX - II



OBJECTIVES:

1. To gain the knowledge of the provisions of Income Tax to make the B. Com.

Graduates of RANI CHANNAMMA UNIVERSITY, BELGAVI more responsive and

relevant to the changing Finance Act and Income Tax Act.



3. To make the B. Com. Graduates more knowledgeable in the field of E-Commerce.


I Income from Business (Individuals only): Basis of charge,

Meaning of Business, Depreciation and other permissible

deductions, Disallowable expenses, Computation of business

Income. Income from Profession: (Individuals only): Basis of

charge, Meaning of Profession, Computation of Income from

Profession of Lawyers, Doctors, Chartered Accountants and

Architects, Practical problems based on receipts and

Payments and Income and expenditure a/c.

10

II Capital Gains: Meaning of Capital assets, Types of Capital

assets, Transfer, Cost of acquisition, Cost of improvement,

Selling expenses, Treatment of advance money received,

exemptions, Computation of Capital Grains. Income from

other sources: Incomes taxable under this head, Grossing up,

Computation of income from other sources, Practical

problems.

10

III Set off and carry forward of losses: Inter source and inter

head adjustment of losses, Carry forward and set off of losses

of house property, business/ profession( speculative and non

10

34

speculative) losses from Capital gains, Losses of Owning and

maintaining race horses, winning from lotteries, card games

gambling, contests etc and from other sources. Practical

problems

IV Assessment of Individual: Procedure for computing total

income, Rates of tax, Practical problems.

10

V Assessment of Partnership firm: Assessment of firms,

Provision of sections 184 and 40(b), Computation of book

profit, set off and carry forwards, Computation of total

income of firm, Practical problems.

10

SUGGESTED BOOKS:

1. Dr. H. C. Mehrotra & Dr S P Goyal: Income Tax Law & Accounts Sahitya Bhavan

Publications, Agra

2. Shri. T. N. Manoharan: Direct Taxes, Snow White Publications

3. Dr. R. V. Diwan, Dr R G Allagi & Prof. G S Bhat: Income Tax – I & II

4. Dr. Vinod Singhania: Student’ Guide to Income Tax

5. Dr. Girish Ahuja & Ravi Gupta: Direct Taxes, Bharat Publications

6. B.S. Raman: Income Tax

35

6.3 COSTING METHODS & TECHNIQUES – II



OBJECTIVES:

1. Study of different methods & techniques of costing

2. Ascertainment of Cost Per Unit & Computation of profits

3. Estimation of Costs

4. Ascertainment of losses and gains in process costing

5. Cost Volume profits Analysis & application of different methods of Costing

Unit Topics No. of periods

I Unit or Output, Job Costing & Contract costing: Unit Costing –

Meaning - Costing procedure – Cost Sheet – Treatment of Stock –

Scrap and By Products , defective products , preparation of

tenders or quotations. Job Costing: Meaning, Objectives and

application of job orders –Job Cost Sheet. Contract costing –

Meaning – Objectives – Estimates – Use of special plant and its

depreciation – Valuation of work -in – progress – Treatment of

profit on incomplete contract.

10

II Operating Costing : Meaning of operating costing – Classification

of operating costs, Transport Costing; Passenger and Goods

transport

10

III Process Costing: Meaning – features - Accounting procedure –

process losses and wastages- Sale of scrap and / or By -

products – Accounting of Joint products and By - products

10 Hours

10

IV Marginal Costing Technique : Definition and Meaning -

Characteristics- Advantages and Disadvantages – Treatment of

semi Variable costs – Contribution and marginal cost equation –

BEP analysis – Profit- Volume Ratio and Margin of Safety .

10

36

Application of marginal costing (Problems of Key Factor, selection

of a profitable product mix Decision to make or buy, decision to

accept a bulk order)

V Reconciliation of Profits : Reasons and Significance of

Reconciliation of profits between financial accounting and cost

accounting – procedure of Reconciliation

10


1. Jain & Narang : Principles & Practice of Cost Accounting Kalyani

Publishers,Ludhiana

2. M.N.Arora : Cost Accounting – Vikas Publication, New Delhi

3. Maheshwari.S.N : Cost & Management Accounting - Sultan Chand & Sons New

Delhi

4. S.P. Iyengar: Cost Accounting - Sultan Chand & Sons New Delhi

5. Saxena & Vashist: Cost Accounting - Sultan Chand & Sons New Delhi

6. P.T. Pattanashetty & V.A.Patil: Cost Accounting

37

6.4 INDUSTRIAL ECONOMICS



OBJECTIVES:

1. To familiarize learners with the concept of Industry Location and polices effected

timely.

2. To make the students to know about the financial sources

3. To create awareness among the students regarding, inflow of Investment & new

economic policy consisting LPG.

Unit Topics No of periods

I Industrial Development: Meaning factor influencing and

inhibiting Industrial Development – Concept like Public sector

Private Sector and joint sectors and MNC's Small scale

Industries – Role problems and measures

10

II Industrial Policy: Meaning and objectives. Industrial policies

1948, 1956 and 1991. LPG – Information Technology, E-

Banking, E-Business, E- Marketing and E-Payments.

10

III Industrial Location: Meaning and factors influencing location.

Localization and planned location. Weber’s Theory and

Florence Theory.

10

IV Industrial Finance: Importance- Sources. Corporate Financial

Instruments, Major Financial Institutions like, IFCI, SFCs, IDBI,

SIDBI and EXIM Bank

10

V Foreign Direct Investment: Meaning, Importance. Advantages

and Disadvantages of FDI. Government Initiatives and Polices

towards FDI. Foreign Collaboration, Joint Ventures Abroad.

EXIM Policy

10

38


1. Ruddar Datt and KPM Sundharam Indian Economy (S Chand & Company New

Delhi)

2. S.C.Kuchhal Industrial Economy of India (Chaitanya Publishing House Allahabad)

3. Shivaiaha V. Das & Dr A B Kalkundrikar, Industrial Economy (S Chand &

Company New Delhi)

39

6.5 COMPUTER APPLICATION – V

Lecture per Week: Max Marks: 80 (End Sem) + 20 (IA) = 100 4 Hours theory and 2 Hours Practical


Objectives:

1. To train students in computerized accounting.

2. To make students well versed with tally package and generating reports.

3. To make students well versed with multimedia tools.


I Accounting Information System: Basics of Accounting Practices

and Preparation of Final Accounts, Introduction to

Computerized Accounting Information Systems. Difference

between Manual and Computerized Accounting Information

Systems, Accounts Receivable System.

10

II Fundamentals of computerized Accounting: Computerized

accounting v/s manual accounting, architecture &

customization of tally, features of tally 9.1 version,

configuration of tally, tally screens and menus, creation of

company, creation of group, Editing and deleting groups ,

creation of ledgers, Editing and deleting ledgers. Introduction to

vouchers, voucher entry, payment voucher, receipt voucher,

contra voucher, journal voucher, Editing and deleting vouchers.

10

III Introduction to Inventories: Creation of stock categories,

Creation of stock groups, Creation of stock items, configuration

and features of stock items, Editing and deleting stocks, usage

of stocks in voucher entry. Purchase order- stock vouchers,

sales order. Introduction to cost, creation of cost category,

creation of cost centers, Editing and deleting cost centers&

10

40

categories, usage of cost category & cost, centers in voucher

entry, budget & control, , Editing and deleting budgets,

generating & printing reports in detail & condensed format.

IV Generation of Reports: Day books- Balance sheet, Trial balance,

Profit & loss account, ratio analysis, cash flow statement, fund

flow statement, cost center report, inventory report, bank

reconciliation statement.

10

V Multimedia: Meaning and components of multimedia, Purpose,

Usage and applications of multimedia. Introduction to

multimedia tools Types and working of Input Devices like

Scanner, Digital camera. Types and working of Output Devices

like Monitors and Printers. Types and working of Storage

Devices like CD-ROMS, DVD and Hard disk.

10

Lab work

Tally in detail

Note: Journal preparation mandatory.

Case study question from Tally 9.1.

Suggested books /Websites:

1. Computer Applictions in Business- Dr S.V Srinivasa- Sultan Chand publication

2. E- Commerce- Dr Shivani Arora

3. E-commerce: A managerial perspective: Michael change

4. Multimedia Systems Design- Andleigh P.K & Thakrar K

5. Frontiers of E-commerce: Ravi Kalakota & A.B Whinston

6. www.amazon.com

7. Tally 9 by Dr. Namrata Agarwal

8. Tally 9 by Vishnupriya Singh

41

Group I

Finance & Taxation

6.6 INDIAN FINANCIAL SERVICE



Objectives:

1. To make students understand about the emerging financial services.

2. To increase the knowledge of students about processes involved in demat, remat,

for faiting and factoring.

3. To upgrade the students’ knowledge on financial judgment regarding lease

evaluation.


I Financial services – Meaning- Features- Classification-

Importance- Stages in the growth of Financial .Services.

10

II MERCHANT BANKING: Merchant banking – Meaning -

Functions – SEBI Regulations –Registration –Code of Conduct-

Books of Accounts- Responsibilities and obligations – Powers.

10

III LEASE FINANCING: Meaning-definition-Types of Lease-Merits

and Demerits- Evaluation of Lease Financing- Purchase V/s

Leasing- Borrowing V/s Leasing-Evaluation from Lessor and

Lessees point of view.

10

IV FACTORING AND FORFAITING: Meaning- Objectives and

Types of Factoring-Process- Advantages and Disadvantages-

Factoring V/s Bills Discounting-Cost benefit analysis with

practical problems- Forfaiting – Meaning – Forfaiting Process.

10

V MODERN SERVICES: Dematerialization and

Rematerialisation- Meaning-Objectives- Process- Merits and

Demerits- Functions. NSDL and CSDL ,online trading

Credit Rating –Meaning-Institutions-Process and Symbols.

10

42

SKILL DEVELOPMENT:

1. Financial Appraisal of Lease.

2. Cost Benefit Analysis

3. Demat and Remat Procedure.

4. Online Trading, visits to the local Broking firms.


1. M.Y.Khan: Financial Services, Tata McGraw Hill Publications, New Delhi.

2. Avadhani V. A : Marketing of Financial Services, Himalaya Publications, Mumbai.

3. Batra. B.S. & Batra B.S: Management of Financial Services, Deep & Deep

Publications, New Delhi.

4. Donnelly & Others: Marketing Financial Services, Homewood IL, Dow-Jones,

Irwin.

5. Pezzullo, M.A. : Marketing Financial Services, Macmillan India Ltd, New Delhi.

6. Srivastav R.M.: Indian Financial System, Rishi Publishers, Hyderabad.

7. Bharati Pathak P.Mohan Rao: Indian Financial System. Person Education, Delhi.

8. R.L.Hyderbad : Financial Services, Deep & Deep, Delhi

9. Verma J.C: Merchant Banking – Bharat Law House Delhi.

10. Vasant Desai: Indian Financial System and Development, HPH New Delhi.

11. Prasanna Chandra: Financial Management Tata McGraw, New Delhi.

12. S. O. Halasagi & S. O. Halasagi : Financial Sevices, Onkar Prakashan , Kagwad.

13. Dr P.P.Anvekar: Financial Sevices

14. Boorminatha : Financial Services, Sultan Chand & Sons, New Delhi

43

6.7 DIRECT TAXES



OBJECTIVES:

1. To gain the ability to compute income and tax liability of various persons

mentioned in the content.

2. To gain the ability to compute Wealth and tax liability as per Wealth Tax Act.

3. To gain the knowledge of applicability of Income Tax Act and Wealth Tax Act


I ASSESSMENT OF INDIVIDUAL: Share of Income from HUF

Share of Income from a Firm – Remuneration or Interest

received from a Firm – Income of Other Person included in the

Income of Individuals – Computation of Taxable Income –

Computation of Tax payable – (Theory and Problems).

10

II ASSESSMENT OF HINDU UNDIVIDED FAMILY: Meaning of

HUF under Hindu Law and Under Income Tax Act – Schools of

Hindu Law – Share of Income from HUF Property – Ancestral

Property – Coparcener – Conversion of self acquired property

into Joint Family Property – Partition of HUF – Computation of

Total Income of HUF – (Theory and Problems).

10

III ASSESSMENT OF FIRMS, LLPS AND ASSOCIATION OF

PERSONS: Meaning of Firm, Partner and Partnership-Essential

Conditions for Firm assessed as such (PFAAS)- Change in the

Constitution of Firm and Succession of Firm – Remuneration

and Interest Payable to Partners – Provisions regarding Set-off

and Carry – Forward of losses by Firm –Conditions for

assessment of firm as Association of Persons (PFAAOP) – Tax

Planning in respect of conversion of firm into a company

Computation of Tax, liability of PFAAS and PFAAOP – (Theory

10

44

and Problems) .

IV ASSESSMENT OF COMPANIES: Meaning of Domestic

Company, Foreign Company, Indian Company, Widely Held

Company and Closely Held Company – Minimum Alternate

Tax (MAT)Tax on Distributed Profits – Carry Forward and Set

off of losses – Computation of Tax liability of Companies –

(Theory and problems)

10

V CHARGEABILITY: Valuation Date - Location of Assets –

Meaning of Asset - Deemed Assets - Exempted Assets Debt

Owned - Computation of Taxable Net Wealth - Valuation of

Assets - (Theory and Problems).

10

Lab Work: Filling necessary Performa’s for computation and

payment of taxes.

SUGGESTED READINGS:

1. Bhagwati Prasad: Law and Practice of Income Tax , Navman Prakashan

2. Vinod K. Singhania: Direct Taxes Law and Practice, Taxmann's

3. B. B. LAL: Elements of Income Tax, Konark.

45

GROUP II

INSURANCE & BANKING

6.6 GENERAL INSURANCE




I Introduction to Risk and General Insurance: Risk and

Insurance - Concept of Risk pooling and Risk sharing - Role

of General insurance in economic development - General

Insurance Market in India – General Insurance

intermediaries.

10

II Principles of General Insurance: Principle of Insurable

Interest - Utmost Good Faith- Indemnity – Contribution –

Subrogation – Proximate Cause

10

III Insurance Forms: Proposal Forms – features - Insurance

Policy- Definitions - Conditions - Cover notes- Certificate of

insurance - Endorsements- Renewal notice.

10

IV General Insurance Policies: Fire Insurance; Marine

Insurance; Miscellaneous insurance – Motor and Liability

insurance policies.

10

V Claims: Lab: Identify and classify risks – Map the general

insurance market companies – familiarize with IRDA

norms for agency license.

10

Lab Work:

1. Practical application of these principles through select case studies

2. Filling up Proposal forms and collecting various documents.

3. Evaluating a Fire, Miscellaneous policy by approaching any general insurance

company.

4. Claims – Surveyors - Investigation – Negotiation and Assessment –Reserves

46

and Claims Expenses.

5. Examining and documenting a claim by approaching a Surveyor.


1. Luthardt, Constance M. et.al. (1999): Property and Liability Principles, (3rd

Edition), Insurance Institute of America, Malvern, Pa.

2. KSN Murthy and Dr. KVS Sarma: Modern law of Insurance in India, (4th Edition),

Levix Nexis Butter worths India, New Delhi, 2002.

3. Principles of Insurance, Insurance Institute of India.

4. Mothihar, M. (2004): Insurance Principles, Practices Management &

Salesmanship (1st Edition), Sharada Pustak Bhawan, Allahabad.

5. P.K.Gupta: Principles & Practice of Non-Life Insurance, Himalaya.

6. P.K.Gupta: Insurance in Risk Management, Himalaya.

7. Tripathi & Pal; Insurance Theory & Practice, PHI

47

INSURANCE & BANKING

6.7 COMPUTER APPLICATIONS IN BANKING

Lecture per Week: Max Marks: 80 (End Sem) + 20 (IA) = 100 4 Hours theory and 2 Hours Practical


Objectives:

1. The purpose of this course is to equip the students with fundamental aspects of

computers and communication and their application in banking.


I Introduction: Computers and Commercial world - Principles

of Computer science with reference to banking operations -

Different approaches to mechanizations - Security

information systems - Audit of computerized banking

systems.

10

II Banking Reconciliation: approaches to bank

computerization computer in banks and Indian experiment

- Process for withdrawing cash Teller machines at Bank

counters - A TMs in India Electronic Commerce the

emerging trends – Internet as a Network Infrastructure -

Business of internet commercialization electronic.

Commerce and WWW consumer Oriented Electronic

commerce Electronic Payment Systems - Advertising and

Marketing on the internet, Software agents - Working of

Credit Cards and Debit Cards in India.

10

III Home Banking: Telephone banking - Computerized

corporate banking - Electronic funds transfer, importance

of cheques clearing Magnetic Ink Character Recognition –

RTGT – NFT - Optical Mark Recognition (OMR) - Computer

output to Microphone (COM) - Facsimile transformation

10

48

IV Inter Branch Reconciliation: Uses in foreign exchanges,

documentation handling systems Cheque sorting and

balancing systems (MICR arid OCK, etc.)' -Document

storage and retrieval systems (Micro films, etc.) -

Documentation transmission systems (Fax etc.)

10

V Cash management systems in banks: investment

management -Systems - Statistical analysis transmission -

Magnetic Stripe.

10

Lab Work:

A report is to be prepared on approaches to

computerization of banking operations in Nationalized and

private banks. “E-Commerce powered by E-Banking” be

practically studied by selecting Commercial banks in India.

Identifying lapses in security measures & laws- Rules &

Regulations for on detection of fake currency

SUGGESTED READINGS:

1. Sony and Agarwal: Computers and Banking.

2. Indian Institute of Bankers study material on 'Introduction to Computers in

3. Banking Industry.

4. Ravi Kalakota & Andrew B. Whinston: Frontiers of Electronic Commerce, Addison

5. Wesley Publications.

6. Dr. M. Sri Nivas: e-Banking Services in India, Himalaya.

7. Vasanth Desai: Bank Management, Himalaya.

8. Revathy Sriram:Core Banking Solution: Evaluation of Security & Controls, PHI

49

GROUP III

MARKETING

6.6 SERVICE MARKETING



Objectives:

1. To let the students realize that service sector is gaining importance

2. To teach them that service marketing requires special skill and strategy

Unit Topics No of periods

I Introduction to services: What are services, why service

marketing, Difference between Goods and Service

marketing, Myths about services, Service marketing

triangle, P’s of service marketing

10

II Consumer behavior in services: Consumer expectation of

services, Two levels of expectation, Zone of tolerance

Consumer perception of services - Factors influencing

perception of services, Service encounters,

10

III Understanding customer expectation through market

research: Using market research to understand customer

expectation, Types of service research, Building customer

retention strategies, 3 level retention strategies, GAP –

reasons for GAP

10

IV Service Marketing in specific areas:

Use of 4 P’s in Tourism , Hotel industry, Banking, Insurance

10

V Services Marketing in Indian Perspective:

Problems in Service marketing in India; Remedies

10

50


1. Services Marketing: Valarie A Zeithmal & Mary Jo Bitner TMH

2. Services Marketing : S M Jha HPH

3. Services Marketing: Rajendra Naragundakar TMH

4. Services Marketing – P N Reddy and others

51

6.7 RURAL MARKETING



Objectives:

1. To teach students the problems faced by Indian farmers in marketing their produce

2. To train them in taking up a career in marketing of fertilizers, seeds and other agri

inputs.


I Introduction: Definition – scope of rural marketing – concepts

– components of rural markets – classification of rural

markets – rural vs. urban markets

10

II Rural marketing environment: Population – occupation

pattern – income generation – expenditure pattern – literacy

level – land distribution – land use pattern – irrigation –

development programmes – infrastructure facilities – rural

credit institutions - rural retail outlets – print media in rural

areas – rural areas requirement – problems in rural marketing

– rural demand – rural market index

10

III Marketing of Agricultural Input: Consumable inputs – durable

inputs – fertilizers – product – price – distribution –

promotion – SWOT analysis of agro chemicals market – seeds

– cattle – poultry – acqua feeds – tractors – power tillers –

irrigation equipments – other farm machinery

10

IV Marketing of agricultural produce and rural and cottage

industry products: Marketing of agricultural produce –

regulated markets – formation of cooperative organizations –

contract farming – agricultural exports zone (AEZ) – marketing

of rural / cottage industries – artisan products

10

V Rural marketing strategies: Rural marketing segmentation – 10

52

product strategies – pricing strategies – distribution strategies

– promotion strategies – social marketing

Reference Books:

1. Rural Marketing in India – Kashyap )& Raut , Bizatantra

2. Rural Marketing – Badi & Badi

3. Rural Marketing – T P Gopalswamy

4. Agricultural Marketing in India – Saksena & Agrawal

53

GROUP IV

STATISTICS

6.6 ADVANCED BUSINESS STATISTICS - III



Objectives:

1. Practice an operation research (O.R.) approach to management problems

2. Apply analytical techniques and sensitivity analysis to problems and data sets

3. Summarize and present the analysis results in a clear and coherent manner


I Linear Programming Problem (LPP) : Meaning, formulation and

graphical solution to LPP

10

II Transportation Problem (TP): Meaning and definition of

Balanced and Unbalanced transportation problem. Finding

feasible solution by North-West Corner Rule, Matrix minima

method and Vogel’s approximation method

10

III Games Theory: Meaning and definition of Game, n-person

game, 2-person zero –sum game, saddle point, Mixed and pure

strategies. Solution to game by miximin – minimax principle and

Dominance property

10

IV Assignment and Replacement Problems: Meaning and

definition of an Assignment problem, Assignment Algorithm

and Examples on it. Need for replacement, replacement of

items that deteriorate with time ( discrete case only ), without

considering change in the money value

10

V Inventory Theory: Meaning of Inventory and its need. Inventory

Costs, Lead Time, Stock Replenishment, Time Horizon,

E.Q.Q.Model with and without shortages (without derivations),

Case of deterministic uniform demand, Instantaneous

10

54

production and no lead time

Practical


1 Linear Programming Problem 1

2 Transportation Problem 2

3 Game Theory 2

4 Assignment Problem 1

5 Replacement Problem 1

6 Inventory Problem 1

TOTAL 8


1. P.K.Gupta & : Operation Research, Sultan Chand & Co., New Delhi. D.S. Hira

2. Dr. B.S. Goel : Operations Research, Pragati Prakashan Meerut.

3. Kanti Swaroop, P.K.Gupta & Manmohan: Operations Research, Sultan Chand &

Sons, New Delhi.

4. S.D.Sharma : Operations Research, Nath & Co.

55

6.7ADVANCED BUSINESS STATISTICS - IV



Objectives:

1. Use statistical techniques in business decision making


I Correlation Analysis: Definition of Correlation, Karl Pearson’s

Correlation Co-efficient, Scatter diagram, Properties of

Correlation co-efficient (without proof). Rank Correlation.

Calculation of Karl Pearson’s Correlation Co-efficient and

Spearman’s Rank Correlation

10

II Regression Analysis: Definition of Regression and egression

co-efficient. Properties of regression lines and regression co-

efficient. The Regression equation of X & Y and that of Y on X

and problems

10

III Time Series Analysis: Definition of Time series, Components

of Time series. Measurement of Trend by Moving average

method and Least squares method to a linear trend and

problems.

10

IV Index Numbers: Meaning, Definition, Uses and Limitations of

Index Numbers. Steps in the construction of general Index

numbers, Simple and Weighted Index Numbers and problems.

Laspeyre’s, Paasche’s Fisher’s and Marshall-Edgeworth Price

and Quantity Index Numbers and Problems.

10

V Consumer’s Price Index Numbers: Meaning, Definition, Uses

and Limitations of Cost of Living Index Number. Steps involved

in the construction of Cost of Living Index Number. Problems

on Cost of Living Index Number by using Aggregate

Expenditure Method and Family Budget Method

10

56

Practical


1 Linear Programming Problem 1

2 Transportation Problem 2

3 Game Theory 2

4 Assignment Problem 1

5 Replacement Problem 1

6 Inventory Problem 1

TOTAL 8




3. Goel & Goel : Mathematics and Statistics, Taxmann, New Delhi.

4. Sancheti & Kapoor : Business Statistics, Sultan Chand & Sons, New Delhi.


57

QUESTION PAPER PATTERN

Section A

Answer any TEN questions (12 questions) 10 x 2 = 20

All theory questions, two each from every unit.

Section B

Answer any THREE questions (5 questions) 3 x 5 = 15

One from each unit

Sections C

Answer any TWO questions (4 questions) 2 x 15 = 30

One from each unit

Sections D

Case study compulsory

Three short practical problems 3 x 5 = 15

RANI CHANNAMMA UNIVERSITY BELAGAVI€¦ · 1. To gain the knowledge of the provisions of Income Tax...

Documents

Transcript of RANI CHANNAMMA UNIVERSITY BELAGAVI€¦ · 1. To gain the knowledge of the provisions of Income Tax...