RANI CHANNAMMA UNIVERSITY BELAGAVI -...

RANI CHANNAMMA UNIVERSITY

BELAGAVI

SYLLABUS

FOR

B.COM

(III Semesters)

w.e.f

FROM 2011-12 & ONWARDS

Course Outline of B.Com III Semester

3.1 MARKETING MANAGEMENT

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

Exam Duration: 3 Hours

OBJECTIVES:

1. To acquaint students on marketing development and job opportunities

2. To teach them about marketing of consumer goods as well as Agricultural goods so

that they understand the Problem faced by the consumers and farmers

3. To teach them about most widely used concepts like PLC Brand Loyalty MLM, Malls

etc

Unit Topics No of Periods

I Introduction to Marketing : Definition , Core marketing Concepts

marketing functions, Customer relationship Marketing

Management – Objectives and functions, Marketing Mix,

Importance of Marketing, Job opportunities in the field of

marketing.

10

II Marketing Of Goods: Types of goods, marketing of manufactured

consumer goods, Characteristics of market , Classification Of

Consumer Goods , marketing of Agricultural Goods – Defects and

Remedies

10

III Buyer Behavior: Meaning, Buying motives, Buying Behavior

Models, Stages in Buying behavior in process, women and children

as consumers and their behavior Brand Loyalty – Meaning and

types

10

IV Marketing Mix I: New Product Development, Product life cycle,

Pricing- Factors influencing pricing, Pricing Strategies

10

V Marketing Mix II: Channels of distribution- Definition, significance 10

of marketing channel decision, Types of channels of distribution,

Factors affecting channel selection , shopping malls ,MLM,

Promotion of sales – meaning, Promotional methods Sales

Promotion – Advertising – objectives, Advertisement copy , moral

issues in advertising, sales promotion , AIDAS Formula.

SUGGESTED READINGS:

1. Marketing Management: Philip Kotler

2. Marketing Management: K Karunakaran

3. Marketing Management: Ramaswamy and NamaKumari

4. Marketing Management: J.C. Gandhi (Himalay Publication)

5. Modern Marketing : Principles & Practices R.S.N Pillai Bagavathi (S Chand New Delhi)

6. Marketing Management and Salesmanship : Sontakki and Deshpande

7. Modern marketing: Sherlekar and others (Himalaya Publication)

8. Halasagi, Halasagi, S.G.Kulkarni & Mudabasappagol, Prin. Of marketing, Basveshwar

Publications

3.2. BUSINESS COMMUNICATION



OBJECTIVES:

1. To create awareness among the students about effective communication.

2. To develop the drafting skills necessary for various essential letters and reports in

business.

3. To enrich their knowledge on the e-communication job search etc.

4. To create awareness among the job seekers about writing C.V (Bio – data), Tele

interviews, so that their employability increase.


I Introduction to Communication: Definitions- meaning-

Objectives – written communication - Business Correspondence –

Functions – Types – Structure and layout.

10

II Business Letter writing: Outlines contents and Drafting of

following letters - Trade – Enquiry – Quotations – Order –

Execution of orders

Complaints – Adjustments, Collection letters & Circular Letters

10

III Career related letters: Letters of applications for job - Drafting

Curriculum Vitae (Bio Data) - Interview and appointment letters.

10

IV Modern means of Communication: E-mail, Video conferencing,

Mobiles - Body language – Its importance - Facial expression - Its

importance - Interview, Tele- Interview: Do’s and Don’ts.

10

V Report Writing: Meaning Importance Types essential Methods 0f

Presentation of Report Drafting of Individual Reports only

10

SUGGESTED READINGS:

1. Rajendra Pal & Korlholli: Business Communication

2. Urmilla Rai & S.M.Rai: Business Communication

3. Ramesh & Pattanshelles: Business Communication

4. S.O.Halasagi & Others: Business Communication

5. S.S.Yankanchi, B.P.Gomanagalli, D.C.Mvadabasappagol, Madhumati M. Kulkarni:

Business Communication, R. Chand & Co. New Delhi.

6. Marck Mccracken: Business Skills In English

7. Homai Pradhan & N.S.Pradhan: Business Communication, Himalaya Publication

House New delhi.

8. D.D.Singhal V.K.Mittal& N.C.Garg: Business Communication, Ramesh Book Depo.

Jaipur - New delhi

9. Dr. V.K.jain & Dromprakash : Business Communication , Biyani

10. V.N.Mugali & V.V.Bengeri : Business Communication

3.3. CORPORATE ACCOUNTING - I



OBJECTIVES:

1. To provide the knowledge relating to the Corporate Accounting.

2. To enable students to prepare final accounts Corporate Sector.

3. To enable the students to prepare financial statements of Joint Stock, Insurance and

Bank Companies


I Company Final Accounts – I: Preparation of Final Accounts

Under Horizontal Method – Provisions relating to preparation of

final Accounts – Profit and loss account and balance sheet.

10

II Company Final Accounts – II: Preparation of Final Accounts

Under Vertical Method – Provisions relating to preparation of

final accounts – Profit and loss account and balance sheet.

10

III Valuation of Goodwill: Valuation of Goodwill: Need - Methods:

Normal Profit Method, Super Profits Method, Capitalization

Method.

10

IV Valuation of shares: Need for Valuation - Methods of Valuation:

Net Assets Method, Yield Basis Method, Fair Value Method.

10

V Profits prior to incorporation: Meaning and basis of

appropriation, preparation of profit and loss account and

balance sheet.

10

SUGGESTED READINGS:

1. Principles and Practice of Accounting: R.L. Gupta & V.K. Gupta, Sultan Chand & Sons

2. Corporate Accounting by Dr.R.V.Diwan and Prin V.A Patil.

3. Accountancy–III: Tulasian, Tata Mcgraw Hill Co.

4. Accountancy–III: S.P. Jain & K.L Narang, Kalyani Publishers

5. Advanced Accounting (Vol-II): Chandra Bose, PHI

6. Advanced Accountancy: Shukla and Grewal, S.Chand & Co

7. Advanced Accountancy: R.L.Gupta & Radhaswamy, Sultan Chand & Sons

8. Introduction to Accountancy: T.S.Grewal, S.Chand and CO

9. International Accounting: Das Mohapatra, PHI

10. Accounting package: Tally, Wings, Focus.

11. Manuals provided by Wings, Tally and focus (accounting package)

12. Corporate Accounting: T. Joseph, Tata.

13. Advanced Accountancy (Vol-II): S.N.Maheshwari & V.L.Maheshwari

3.4. A - MONETARY ECONOMICS AND BANKING



OBJECTIVES:

1. To make students to understand Money, Value of Money and Supply of Money in

Indian Context.

2. To familiarize students with Consumer Price Index in India and Inflation.

3. To Introduce Students to Indian Money Market, Commercial Banking and Working of

RBI.


I Meaning and Definition of Money: Functions of Money – Static

and Dynamic Functions of Money, Supply of Money M1, M2, M3

and M4

10

II Value of Money – Meaning – Measurement of Value of Money –

CPIN – Simple and Weighted Index Numbers. Cash Transactions

Approach and Cash Balances Approach – Inflation – Meaning,

Causes Effects and Control.

10

III Banking – Meaning and Types – Functions of Modern Commercial

Banks – Liquidity V/s Profitability – Analysis of the Balance Sheet

of a Bank – Process of Credit Creations and its limitations Reserve

Bank of India – Meaning and Functions.

10

IV Banker and Customer: Meaning, Definition and Features of

Banker and Customer, General and Special relationship between

Banker and Customer.

10

V Cheques: Meaning, Definition, Features, Crossing, Endorsement

and Dishonor of Cheques. Paying banker and Collecting banker:

Meaning and their duties and obligations.

10

SUGGESTED READINGS:

1. Mishra and Puri – Monitory Economics. H.P.H Mumbai.

2. Vaish. M. C - Monetary Theory New Age International, New Delhi.

3. D. M. Mithani – Money Banking and International Trade.

4. R. S. Sayrs – Commercial Banking.

5. Lipsey - Economics Oxford University Press, New Delhi.

6. K. P. M. Sundaram – Money Banking Trade and Finance – Sultan Chand & Sons, New

Delhi.

7. A. B. N. Kulkarni and A. B. Kalkundrikar-Monetary Economics

8. Reserve Bank of India Bulletins (Various Issues) Mumbai.

9. Varshney – Banking Law Mugali V N – Banking Law

10. www.google.com/socialscience/economic

11. www.wikipedia.org

3.4 –B ENTREPRENEURSHIP DEVELOPMENT (VOCATIONAL) P 1C



OBJECTIVES:

1. Provides an understanding of the scope of an entrepreneur, key areas of

development, financial assistance by the institutions

Units Topics No. of Periods

I. Perceiving a business opportunity : Identification and

selection of business, potential opportunities at the selected

area/state, environment scanning, sources of information

10

II. Assessing Project Feasibility: Concept of project feasibility,

criteria for assessing project feasibility, importance of project

feasibility in business opportunity.

10

III. Business Environment and Related Terminology: Concept of

business environment, critical elements of economic

environment, impact of micro and macro environment.

10

IV. Sources of Information: Support institutional networking,

national and state level, when to contact for what and other

sources of information

10

V. General management: Introduction to management,

principles of management, principles of operation, key

aspects of managing a small enterprise.

10

SKILL DEVELOPMENT

1. (04 hours) Visit to small-scale industries with a focus on how an entrepreneur selects

business opportunity.

2. Interaction with entrepreneurs to know the criteria followed by them in business

opportunity selection.

SUGGESTED READINGS:

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. Charantimath: Entrepreneurship Development & Small Business Enterprise persons,

New Delhi.

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

3.5-A. FUNDAMENTALS OF ENTREPRENEURSHIP



OBJECTIVES:

1. To impart theoretical knowledge of Entrepreneurship.

2. To contribute to the Development of Entrepreneurship by encouraging student

community towards self employment.

3. To acquaint students with practical aspects of Entrepreneurship.

Units Topics No of periods

I Entrepreneur – Meaning, types, functions, qualities of a successful

entrepreneur- role of Entrepreneur in the era of LPG.

Entrepreneurship – Concept – push and pull factors – factors

stimulating Entrepreneurship – obstacles in Entrepreneurial

growth.

10

II Entrepreneurship Development – Concept – objectives – process –

EDP in India – problems and measures. Institutions involved in

Entrepreneurship Development – NIESBUD, TCOs – CEDOK – SFCs

and KVIC.

10

III Women Entrepreneurship – definition – characteristics – problems

and constraints faced by Women Entrepreneur - Women

Entrepreneurship a tool for Women Empowerment – causes of

limited growth of Women Entrepreneurship in India – remedies.

10

IV Small Scale and Medium Scale Enterprises – Definition –

Importance – Government Policy for Small Scale Enterprises. Role

of SIDCO, SISI, SIDBI, DICs & PMRY. Problems of Small Enterprises –

Remedies

10

V Rural Entrepreneurship – Concept – Rural Entrepreneurial

Environment – Problems of Rural Entrepreneurs – Schemes for

10

Rural Entrepreneurship Development – TRYSEM – DOWCRA.

Stories of successful Entrepreneurs – Ratan Tata, Dhirubai Ambani,

Narayan Murthy, Azim Premji , Laxmipathi Mittal.

SUGGESTED READINGS:

1. Dollinger: Entrepreneurship Srategies and Resources, Pearson Education, New Delhi,

3rd Edition, 2004.

2. Ziemmeser: Entrepreneurship Development and Small Enterprise Management,

Scarlorpugh PHI, New Delhi.

3. C.S.V.Murthy : Small Scale Industries & Entrepreneurial Development Himalaya

Publishing House, Bangalore.

4. Vasant Desai : Management of Small Scale Industries, HPH, Bangalore.

5. P.. Drucker, Harper : Innovation and Entrepreneurship,

6. C.B.Gupta & N.P.Shrinivasan : Entrepreneurship Development in India

7. M.B.Shukla : Entrepreneurship and Small Business Management

8. Godron E & Natarajan K. : Entrepreneurial Development

9. Khanaka S.S. : Entrepreneurial Development

10. Schumpeter J.A. : Entrepreneur Innovator, McGrawHill, NewYork

11. G.K.Warshney : Fundamentals of Entrepreneurship, Sahitya Bhavan Agra

12. C.B.Gupta & S.S. Khanka: Entrepreneurship and Small Business Management, Sultan

Chand, New Delhi.

13. Taneja Satish & Gupta S.L : Entrepreneurial Development

3.5 - B. TAX PROCEDURE & PRACTICE - (VOCATIONAL) 2C



OBJECTIVES:

1. To gain the knowledge of indirect taxes, types of indirect taxes.

2. To gain the knowledge of provisions of Central Sales Tax Act, Service Tax, Karnataka

Sales Tax

Units Topics No. of Periods

I. Indirect Taxes –An Introduction : Meaning, Features,

Advantages & Dis-advantages of Indirect taxes, Distinction

between direct and In-direct taxes, Brief introduction to

some of the indirect taxes such as Central Excise Duty,

Customs Duty, Central Sales Tax, Service Tax, Value Added

Tax, Karnataka Sales Tax (KST)

10

II. Introduction To Central Sales Tax Law, Important

Definitions, Concept Of Sale And Inter State Sales, Liability

to CST Registration under CST Act 1956, Quantum of Sales

tax Rates of Taxes, Determination of Turnover, levy and

collection of tax, procedures and forms under CST Act,

declared goods and their taxation, Miscellaneous provisions

–offences and penalties, compounding of offences,

penalties in lien of prosecution power to make rules,

practical problems on CST.

10

III. Introduction to Service Tax, Definitions and concepts,

definitions under Service Tax Rules 1994, Miscellaneous

concepts and definitions, liability of service Tax, Taxable

Services valuation of taxable services for changing service

10

tax, Penalties for suppressing value of taxable services,

classification of taxable services, Payment and requirements

and services tax, Registration requirements and procedure,

Records and Returns, Assessments, Revision and Appeals,

Offences and Penalties.

IV. Brief mature of some taxable revises such as :

Chartered Accountants, Clearing and forwarding Agents,

Health Clubs and Fitness Center's services, Travel agents

services, Pandal and Shamiyana Service, Consulting

Engineers Services, Company Secretaries.l, Practical

problems on services tax.

10

V. Karnataka sales Tax Act 1957: Important definitions,

Business Place of Business, Dealer, Goods, sale turnover,

Total Turnover and Taxable Turnover, Incidence and levy of

tax, Goods taxable under KST Act 1957, Rate of tax,

Registration of Dealers. Returns and Assessment.

10

SUGGESTED READINGS:

1. Mehrotra & Goyal: Wealth Tax and central sales Tax, Sahitya Bhavan Agra.

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

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

4. Gaur & Narang: Indirect Taxes Kalyani Publishersm Ludhiyana.

5. Ramaswamy: Indirect Taxes Sultan Chand & Sons New Delhi.

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

7. Wealth Tax act 1957

8. Karnataka Value Added Tax Act 2003.

3.6 – A. BUSINESS STATISTICS - I

(For students who have not studied Statistics at PU I & II / XI & XII classes)



Objectives: To train the students of commerce to become familiar with the elementary

tools of statistics which are used in the analysis of a collected data.

Unit Topics No of periods

I Classification and Tabulation:

Definitions of variable. Discrete and continuous variables.

Definition of classification, objectives, four basis of

classification. Idea of discrete and continuous frequency

distributions. Inclusive and exclusive classes. (No problems on

the construction) Definition of Tabulation, Objectives, parts of

a table. Problems.

10

II Averages: Concept of an average, qualities of a good average,

Arithmetic mean. Problems on ungrouped data, discrete and

continuous frequency distributions. Arithmetic mean for two

groups combined together. Merits and Demerits Arithmetic

mean. Definition of median. Median for ungrouped and

grouped data. Merits and Demerits, quartiles and problems.

Definition of mode. Mode for ungrouped and grouped data,

discrete frequency distribution, continuous frequency

distribution. Merits and Demerits and problems. Geometric

Mean and Harmonic Mean (Only definition).

10

III Dispersion or Variation: Concept of dispersion. Absolute and

relative measures of Range, Quartile Deviation, Mean

Deviation, Standard Deviation, Co-efficient of variation and

problems.

10

IV Linear correlation and Regression: Definition of correlation

between two variables. Positive correlation, negative

correlation, zero correlation. Methods of studying correlation.

Scatter diagram method, Karl Pearson’s method, Spearman’s

rank correlation method. Properties of Karl Pearson’s

correlation coefficient. Concept of regression equations,

regression lines, Estimation of unknown value using regression

lines.

10

V Time Series and Index numbers: Definition of a time series.

Components of a time series. Calculation of trend values.

Method of moving averages. Method of least squares for

straight line trend. Uses of index numbers. Construction of

index numbers using Laspeyer’s method, Paasche’s method,

Fisher’s method, Marshall-Edgeworth method. Cost of living

index number. Problems on family budget method.

10

Suggested Readings:

1. Business Statistics by Prof. R. H. Dhareshwar

2. Business Statistics by S. C. Gupta

3. Business Statistics by S. P. Gupta

4. Business Statistics by Sancheti and Kapoor

3.6 – B. COMMERCIAL ARITHMETIC – I

(For the students who have already studied Statistics at PU I & II/XI & XII)



OBJECTIVES: To train the students of commerce to become familiar with the practical

problems relating to commerce and business environment and make them acquainted with

actual commercial problems existing in the modern world.

Units Topics No of Periods

I Indices: Definition of base and index. Laws of indices (Without

proof). Problems. Logarithms: Definition of logarithm, base and

principal. The four laws of logarithms (Without proof). Problems.

Application of common logarithm to simplify products, quotients,

power or combinations of these.

10

II Ratio: Definition of ratio, antecedent, consequent in a ratio.

Simplest form of a ratio. Continued ratio. Problems based on

these. Proportion: Definition of proportion, means, extremes,

relation between means and extremes. Rule of three. Problems.

Direct and inverse proportion. Compound proportion. Problems.

10

III Commission and Brokerage: Definitions of commission and

brokerage, Agent and broker. Problems on commission and

brokerage. Discount: Definition of Discount. Trade discount, Cash

discount, Marked price, Invoice price, net price or selling price.

Problems.

10

IV Life Insurance: Types of Insurance policies. Calculation of

premium. Maturity value, surrender value. Paid up value. General

Insurance: Definition. Insured value, Calculation of premium,

Under insurance, Over Insurance, Calculation of compensation

10

V Partnership: Definition, Sharing profits and losses, Capital for 10

equal and unequal periods. Definition of goodwill and calculation

of goodwill on admission of a new partner and retirement of a

partner. Problems based on these.

SUGGESTED REFERENCE:

1. Commercial Arithmetic by Prof. R. H. Dhareshwar

2. Commercial Arithmetic by Iyer and Bari

3. Commercial Arithmetic by Patvardhan and Joshi

4. Commercial Arithmetic by Sutaria

3.7. COMPUTER APPLICATIONS – II

Lecture per Week: Max Marks: 80 (End Sem.) + 20 (IA) = 100 4 hours Theory and 2 hours practical


OBJECTIVES:

1. To train the students in working with spreadsheet.

2. To make the students well versed with Databases

Unit Topics No of periods

I Introduction to MS EXCEL: Features of MS Excel -

Spreadsheet / worksheet , workbook , cell, cell pointer,

cell address etc - Parts of MS Excel window – Saving ,

Opening and Closing Workbook – Insertion and deletion of

worksheet – Entering and Editing data in worksheet - cell

range – Formatting - Auto Fill – Formulas and its

advantages – References : Relative , absolute and mixed.

10

II Working with MS EXCEL: Functions: Meaning and

Advantages of functions, different types of functions

available in Excel – Templates – Charts – Graphs – Macros:

Meaning and Advantages of macros , creation , editing and

deletion of macros – Data Sorting , Filtering , Validation ,

Consolidation , Grouping, Pivot Table and Pivot Chart

Reports.

10

III DBMS: Database Systems – Evolution – File Oriented

Systems – Database Models - database System

Components – Database Systems in the Organization -

Data Sharing Strategic Database Planning – Database and

10

Management Control – Risks and Costs, Database

development. Database Design – Principles of Conceptual

Database Design – Conceptual Data Models, Fundamentals

concepts – Relational Model – Relational Database

Implementation.

IV MS ACCESS: Data , Information, Database, File , Record ,

Fields – Features, advantages and limitations of MS Access

– Application of MS Access – parts of MS Access window –

Tables , Forms , Queries and Reports - Data validity

checks.

10

V Management Information System: Concept of MIS, DATA,

Source of DATA , Data Processing, Information

Requirements of different levels of organisation. Desired

Properties of Management Information. Role of a system

Analyst and his responsibilities in an organization.

10

LAB WORK

PRACTICALS

MS EXCEL - Creating Commerce oriented applications.

MS ACCESS – Creating Commerce oriented applications.

Note: Journal preparation mandatory.

Case study question from MS-Access.

SUGGESTED BOOKS / WEBSITES:

1. Microsoft Office 2007 Professional

2. Microsoft Office Sanjay Saxena

3. office.microsoft.com

4. en.wikipedia.org

22

Pattern of Question Papers

B.Com III Semester

Month & Year

Subject Code:

Subject: Business Communication

Instructions to examinees:

1. All sections are compulsory

2. No supplements will be supplied

Section A

Answer any TEN 10x2=20

a. Give the meaning of communication.

b. What is written communication?

c. What is upward communication?

d. State any two importance of communication in business.

e. What is video conferencing?

f. Give the meaning of CV.

g. State the significance of a report.

h. How and why oral communication is more effective now a days?

i. State the contents of an order.

j. What is Internet?

k. What is Audio-visual communication?

l. What is collection letter?

Section B

Answer any THREE 3x5=15

1. What are the essentials of written communication ?

2. Discuss the various steps to be followed in effective letter writing.

3. Explain the different types of reports.

4. Distinguish between oral and written communication.

5. What are the objectives of Business communication?

23

Section C

Answer any TWO 2x15=30

1. Draft a circular letter announcing reduction in prices of various goods. Draft a

copy of Resume.

2. What is Business Report? Explain its essentials and importance.

3. What is Visual communication? Explain its advantages and disadvantages. Also

explain various types of visual communcation.

4. What is business correspondance? Explain the functions and essentials of a

business letters.

Section D

Case study: 1x15=15

Questions:

1. The annual day of your college i sto be organised some times three months

hence. Prepare skeleton three hours programme and make a list of all

communication points involved.

2. Suggest an improved communication system for a better traffic and crowd

control on the occasion.

1. Shri. Vinod Patil immersion (Public)

2. Any other fair that you know.

3. Students of your college have genuine difficulties and problems. They wish to bring

them to the notice of the principal. Discuss the communication points involved in

finding non-agitational methods of doing this. Draft your reports.

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