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HAJEE KARUTHA ROWTHER HOWDIA COLLEGE (An Autonomous Institution Affiliated to Madurai Kamaraj University, Madurai.) Uthamapalayam 625 533. DEPARTMENT OF COMMERCE BACHELOR OF COMMERCE SYLLABUS Outcome Based Education (OBE) (under Choice Based Credit System - CBCS) (with effect from the Academic year 2020 -2021 Onwards)
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Page 1: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

HAJEE KARUTHA ROWTHER HOWDIA COLLEGE (An Autonomous Institution Affiliated to Madurai Kamaraj University, Madurai.)

Uthamapalayam 625 533.

DEPARTMENT OF COMMERCE

BACHELOR OF COMMERCE

SYLLABUS

Outcome Based Education (OBE)

(under Choice Based Credit System - CBCS)

(with effect from the Academic year 2020 -2021 Onwards)

Page 2: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

HAJEE KARUTHA ROWTHER HOWDIA COLLEGE (An Autonomous Institution Affiliated to Madurai Kamaraj University, Madurai.)

Uthamapalayam 625 533.

Programme Name: B.Com.

Outcome Based Education (OBE) &

Choice Based Credit System (CBCS) Programme Specific Outcomes, Programme Outcomes, Graduate Attributes

Programme Scheme, Details of Courses with Course Outcomes and Syllabus

(with effect from the Academic Year 2020 – 2021)

College Vision and Mission

Vision

Our vision is to provide the best type of higher education to all, especially to

students hailing from minority Muslim community, rural agricultural families and other

deprived, under privileged sections of the society, inculcating the sense of social

responsibility in them. Our college is committed to produce talented, duly-bound

citizens to take up the challenges of the changing times.

Mission

Our mission is to impart and inculcate social values, spirit of service and

religious tolerance as envisioned by our beloved Founder President Hajee Karutha

Rowther.

The Vision beckons........ the Mission continuous forever.

Page 3: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Department Vision and Mission

Vision

To impart computer based accounting knowledge

To make them acquire basic business promotion and managing skills

To infuse knowledge and confidence to practise business accounts and taxes

independently

To nurture and promote entrepreneurial spirit and innovative in thinking and doing

and

To transform their lives by inculcating, quality education and make them as ‘Job

providers’ by assuming the role of pucca business professionals

Mission

Strive and achieve excellent standards of quality commerce education through a well

designed curriculum in tune with the challenging business world.

Establish institute - industry interaction programmes to strengthen relationship

between them for mutual benefit and social relevance of business.

Programme Specific Outcomes (PSOs)

Our B. Com (Regular) program will produce graduates who wil

PSO-1

Developing Practical Accounting Skills

Developing the practical skills in preparing accounting statements

for individuals and businesses and the ability to interpret their statements

to facilitate financial decision making.

PSO-2

Developing Marketing Professional Skills

The understanding of nuances of marketing with practical exposure

to current market environment help them becoming marketing

professionals.

PSO-3

Business Managing Skills

The knowledge on promoting, organising and running a business

enterprise helps them to acquire all round business skills to manage a

modern enterprise successfully. The knowledge on poverty eradication

and reducing unemployment problems also helps to increase national

economy.

Page 4: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

PSO-4

Independent Tax Practising Skills / Tax Application and Practices

The understanding and critical learning of tax planning and

application infuses confidence to act as independent tax practitioners like

GST practitioner

PSO-5

Entrepreneurial Thrust and Innovation

The entrepreneurial thrust in nurturing entrepreneurial spirit and

innovation promotes creativity and groom them as entrepreneurs. Further,

the knowledge on modern business and its related developments with

much practical exposure enhanced their chances of becoming a business

professional.

Programme Outcomes (PO)

On completion (after three years) of B.Com programme, the students are able to

PO1

Acquaint with the Accounting principles, techniques and possess practical

knowledge focussing on current business requirements. Acquire familiarities of

various laws relating to promotion and management of business enterprises

and to Audit programmes. Be conversant in ascertainment of cost of goods

manufactured and services offered using relevant costing techniques and

methods. Be acquainted with knowledge and skills to aid management in

makings relevant managerial decisions in nick of time by providing adequate

reliable information.

PO2

Hone marketing skills required for product development, promotion and

distribution. Also, develop the role and relevance of retailing business

enterprises in the development of Indian economy. Comprehend the current

economic affairs of the nation relating to agricultural policy, industrial policy,

insurance and banking sector and also to understand the complexities of

challenges for Global business and organisational issues of International

business.

PO3

Enhance the business communicative skills in order to manage and control

office systems. Further, to brim with confidence to promote an organisation

and run independently with professional outlook. Develop the ability and

exposure in preparing statements for individuals and businesses for assessing

tax liability, GST filing etc; and also to train the learners in preparation of

documents using MS – Word, MS – Excel, MS – Powerpoint and MS- Access.

PO4

Inculcate an ability to procure manage and deployment of fund in businesses

and to prepare and analyse the financial statements relating to banking and

insurance companies and attaining its relevant practical problems. Develop the

ability of basic mathematical and statistical skills to promote critical and logical

blend of thinking which helps the business to use the facilities of modern

banking technology

Page 5: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

PO5

Ability to develop entrepreneurial skills and creativity in order to promote out

of box thinking and to focuses human resources as a pivotal part in the

industrial relations and business undertakings in the attainment of goals of

organisation. Enhance the personality relating to physical, mental and

emotional aspects and develop social integration and social justice.

Graduate Attributes (GA)

Disciplinary knowledge and skills

Capable of demonstrating

(i) Good knowledge and understanding of major concepts, theoretical principles

and experimental findings in Commerce and its different subfields. Including broader

interdisciplinary subfields like Chemistry, Mathematics, Life sciences, Environmental

sciences, Computer science, Information Technology etc.

(ii) Ability to use modern instrumentation and laboratory techniques to design

and perform experiments is highly desirable in almost all the fields of Commerce listed

above in (i).

Skilled communicator

Ability to transmit complex technical information relating all areas in Commerce

in a clear and concise manner in writing and oral ability to present complex and

technical concepts in a simple language for better understanding.

Critical thinker and problem solver

Ability to employ critical thinking and efficient problem solving skills in all the

basic areas of Commerce

Sense of inquiry

Capability for asking relevant/appropriate questions relating to the issues and

problems in the field of Commerce, and planning, executing and reporting the results of

a theoretical or experimental investigation.

Team player/worker

Capable of working effectively in diverse teams in both classroom, workshop and

in industry and field-based situations.

Skilled project manager

Capable of identifying/mobilizing appropriate resources required for a project,

and manage a project through to completion, while observing responsible and ethical

scientific conduct; and safety and laboratory hygiene regulations and practices.

Digitally Efficient

Capable of using computers for simulation studies in Commerce and computation

and appropriate software for numerical and statistical analysis of data, and employing

modern e-library search tools like Inflibnet, various websites of the renowned

Computer labs. to locate, retrieve, and evaluate Commerce information.

Page 6: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Ethical awareness / reasoning:

The graduate should be capable of demonstrating ability to think and analyze

rationally with modern and scientific outlook and identify ethical issues related to one's

work, avoid unethical behavior such as fabrication, falsification or misrepresentation of

data or committing plagiarism, not adhering to intellectual property rights, and

adopting objectives, unbiased and truthful actions in all aspects of work.

National and international perspective

The graduates should be able to develop a national as well as international

perspective for their career in the chosen field of the academic activities. They should

prepare themselves during their most formative years for their appropriate role in

contributing towards the national development and projecting our national priorities at

the international level pertaining to their field of interest and future expertise.

Lifelong learners

Capable of self-paced and self-directed learning aimed at personal development

and for improving knowledge/skill development and reskilling in all areas of

Commerce.

Environment and sustainability

Understand the impact of the solutions in societal and environmental contexts

and demonstrate the knowledge of and need for sustainable development.

Harmonious Development of Individual

Make an individual as perfect man through the harmonious development of

physical, emotional and intellectual cultures.

Mapping of PSOs with POs

PO1 PO2 PO3 PO4 PO5

PSO1

PSO2

PSO3

PSO4

PSO5

Mapping of POs with GAs

GA1 GA2 GA3 GA4 GA5 GA6 GA7 GA8 GA9 GA10

PO1

PO2

PO3

PO4

PO5

Page 7: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Assessment

Distribution of questions and marks

Bloom’s

Taxonomy

Sessional Examination Summative Examinations

Part

A

Part

B

Part

C

Total Part

A

Part

B

Part

C

Total

Knowledge 4(4) 8 Questions

(20

marks

+

Assignment

5 marks)

Total 25 marks)

10

(10)

20

Questions

(Total 75

marks)

Understand

ing

2 (a

or b)

(8)

5 (a

or b)

(35)

Application 1 of

2 (8)

3 of

5

(30)

Notes: Figures in parenthesis are Marks

Bloom’s Taxonomy

CIA TEE

Level % Weight Marks Attainment % Weight Marks Attainment

K1 0.4 1 8 8 0.4 1 30 30

K2 0.4 2 8 16 0.4 2 30 60

K3 0.2 3 4 12 0.2 3 15 45

Total 1 20 36 1 75 135

Assignment 5 10

Total 25 46

Page 8: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Programme Scheme:

Qualification:

Passed in Higher Secondary examination conducted by the Board of higher

secondary education, government of Tamil Nadu, or any other Examination accepted by

the Syndicate as Equivalent.

Subjects of study:

Medium of Instruction: English

Part – I - Subject in Lieu of Language (in Tamil)

Part – II - English

Part – III - i) Core Subjects

ii) Allied Subjects

iii) Elective Subjects

Part – IV - i) Non- Major Subjects

ii) Value Education

iii) Environmental Studies

iv) Skill Based Subjects

Part – V - Extension Activities

Evaluation:

a) INTERNAL 25 MARKS WILL BE AS FOLLOWS:

20 Marks for Test (Two Test`s – Average to be taken).

5 Marks for Assignment or Seminar or Quiz.

b) EXTERNAL 75 MARKS WILL BE AS FOLLOWS:

1. Section A -10 x 1 = 10 marks (Objective type – Multiple choice) (Two

questions from each Unit of the syllabus)

2. Section B – 5 x 7 = 35 marks (Choosing either a (or) b from all five units of the

syllabus.)

3. Section C – 3 x 10 = 30 marks (Three out of five questions – one from each unit

of the syllabus)

There is no Minimum Passing Mark for Internal Examinations:

Programme Passing

Minimum

Passing Minimum over

all

UG 27 marks 40 marks

Page 9: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Content & Syllabus from the Academic Year 2020-2021 Onwards

Part

Course

Category

Course

Code

Course Title Hrs CIA

E

TE

E

Max.

Marks

Credi

ts

SEMESTER - I

I

Language -

I

20UCRL11 வவவவ வவவவவவவவவ 4 25 75 100 3

II English - I 20UENL11 English Paper-I 6 25 75 100 3

III Core - I 20UCRC11 Financial

Accounting I 4 25 75 100 4

III Core - II 20UCRC12 Marketing

Management 4 25 75 100 4

III Allied - I 20UECA11 Managerial

Economics 8 25 75 100 4

IV

Non Major

Elective - I 20UCRN11

Business

Accounting 2 25 75 100 2

IV VE 20UVED11 Value Education 2 25 75 100 2

30 700 22

SEMESTER - II

I

Language -

II

20UCRL21 வவவவவவ வவவவவவவவ 4 25 75 100 3

II English - II 20UENL21 English paper – II 6 25 75 100 3

III Core - III 20UCRC21 Financial

Accounting II 4 25 75 100 4

III Core - IV 20UCRC22 Business

Organisation 4 25 75 100 4

III Allied - II 20UECA21

Economic

Development of

India

8 25 75 100 4

IV

Non Major

Elective - II 20UCRN21 Retail Marketing 2 25 75 100 2

IV EVS 20UEVS21 Environmental

Studies 2 25 75 100 2

30 700 22

Page 10: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Part

Course

Category

Course

Code

Course Title Hrs CIA

E

TE

E

Max.

Marks

Credi

ts

SEMESTER - III

III Core - V 20UCRC31

Business Statistics

and Operations

Research

5 25 75 100 4

III Core – VI 20UCRC32 Cost Accounting 4 25 75 100 4

III Core – VII 20UCRC33 Financial

Accounting III 5 25 75 100 4

III Core – VIII 20UCRC34 Business Law I 4 25 75 100 3

III Core - IX 20UCRC35 Auditing 4 25 75 100 3

III Allied - III 20UECA31 Modern Banking 6 25 75 100 3

IV SBS - I 20UCRS31 MS Office Practical 2 25 75 100 2

30 700 23

SEMESTER - IV

I Core – X 20UCRC41 Business

Mathematics 6 25 75 100 4

II Core – XI 20UCRC42 Management

Accounting 5 25 75 100 4

III Core – XII 20UCRC43 Partnership

Accounts 6 25 75 100 4

III Core - XIII 20UCRC44 Business Law II 5 25 75 100 3

III Allied - IV 20UECA44

Elements of

Banking and

Insurance

6 25 75 100 3

IV SBS - II 20UCRS41 Arithmetic Ability 2 25 75 100 2

V Extension

Activity

- 100 - 100 2

30 700 22

Page 11: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Part Course

Category

Course

Code Course Title

H

rs CIAE

TE

E

Max.

Marks

Cre

dits

SEMESTER - V

III Core – XIV 20UCRC51 Corporate Accounting I 6 25 75 100 4

III Core – XV 20UCRC52 Income Tax Law and

Practice I 5 25 75 100 4

III Core – XVI 20UCRC53 Entrepreneurial

Development 4 25 75 100 4

III

Core - XVII 20UCRC54

Human Resource

Management 4 25 75 100 4

III Core - XVIII 20UCRC55 Principles of

Management 5 25 75 100 4

III

Elective - I

20UCRE51 Investment

Management 4 25 75 100 4

20UCRE52 Industrial relations

20UCRE53 Practical Advertising

IV SBS - III 20UCRS51 Communicative Skills 2 25 75 100 2

30 700 26

SEMESTER - VI

III Core – XIX 20UCRC61 Corporate Accounting

II 6 25 75 100 4

III Core – XX 20UCRC62 Financial Management 5 25 75 100 4

III Core – XXI 20UCRC63 Income Tax Law and

Practice II 5 25 75 100 4

III Core – XXII 20UCRC64 Goods and Service

Taxes 4 25 75 100 4

III Core - XXIII 20UCRC65 Business Environment 4 25 75 100 4

III Elective - II

20UCRE61 International Business

4 25 75 100 4 20UCRE62

Logistics and Supply

Chain Management

20UCRE63 Innovation

Management

IV SBS - IV 20UCRS61 Elements of Tally -

Practical 2 25 75 100 2

30 700 26

Grand Total 180 4200 140

Page 12: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Code Course Title Category L T P Credits

20UCRL11 Vaniga Kadithangal Language I 60 - - 4

Preamble Compare business and friendly letter formats. Write letters in response to specific writing prompts. Apply knowledge of language structure and conventions.

Course Outcomes

After completing this course the student will be able to

S.No. Course Outcome Knowledge Level

CO1 Understand the basic Concepts, need and importance of

professional business models. K1 K2

CO2 Acquire Knowledge and understand to write a letters

regarding various business activities. K1,K2

CO3 Compare and build to write bank enquiry, complaint

letters. K2, k3

CO4 Understand and Develop to write Sales letter, government

correspondence. K2, K3

CO5 Have a basic knowledge of insurance letters, job

applications and advertisement letters. K1,K2,K3,

K1-Knowledge K2-Understand K3- Apply

Mapping of CO with PO

PO1 PO2 PO3 PO4 PO5

CO1 S M M S L

CO2 S S M S L

CO3 S S M S L

CO4 S M S S L

CO5 S M M S L

S-Strong M-Medium L-Low

Page 13: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Syllabus (60 Hrs)

பபபபப – ப (12 Hrs) வவவவ வவவவவவவவவ – வவவவ வவவவவவவ வவவவவவவவவவவவவவ – வவவவவவவவவவ – வவவவவவவவ வவவவவவவ வவவவ

வவவவவவ - வவவவ வவவவவவவவவ - வவவவ வவவவவவவ –வவவவவவவவவ.

பபபபப – ப (12 Hrs)

வவவவவவவவவ வவவவவவவவவ – வவவவவவ வவவவவவவவவ வவவவவவவ வவவவவவவவவவ – வவவவவவவவவவவவவ –

வவவவவவவவவவ – வவவ வவவ வவவவவவவவவவவவவ.

பபபபப- ப (12 Hrs) வவவவவவவவவவவ வவவவவவவவவ– வவவவவவவ வவவவவவவ – வவவவவ வவவவவவவ – வவவவவவவவவ – வவவவவவவவவவவவ –

வவவவவவ வவவவ வவவவவவவவவவவவவ - வவவவவவவவவவவவ.

பபபபப – ப (12 Hrs)

வவவவவவவவ வவவவவவவவவ – வவவவவவவவவ வவவவவவவவவ - வவவவவவ வவவவ வவவவவவவ வவவவவவவவவ– வவவவவவ

வவவவ வவவவவவவ வவவவவவவவவ.

பபபபப – ப (12 Hrs) வவவவ வவவவவவவவவ– வவவவவவவவ வவவவவவவவவ - வவவவ வவவவவவவவ வவவவவவ வவவவவவவவவவ – வவவவவவவ

வவவவவவவவ வவவவவவவவவ வவவவவவவவவவவ வவவவவவ வவவவவவவவவவ.

பபபபபபபபபபபபபபபபபபப பபபபபபபபபபப:

1. பபபப பபபபப பபபபபபப- வவவவ. வவவவவவவவ வவவவவவவ வவவவவவவ வவவவ

2. பபபப பபபபப பபபபபபப- வவவவவவவ வவ.வவவ. வவவவவவவவவ

3. பபபபபப பபபபபப பபபபபபப- வவவவ வவவ. வவவவவவவவ

4. பபபப பபபபபபபபப- வவவவவவவ வ . வவவவவவவவவ வவவவவவவ வவவவ வவவவவவ

Pedagogy

Lecture, PPT, Quiz, Assignment, Group Discussion, Seminar

Course Designer

Mr. Mohamed Ilyas

Course Contents and Lecture Schedule

S.No. Topic No. of

Lectures

Content

delivery

method

Teaching

aids

Page 14: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Unit 1 வவவவ வவவவவவவவவ

1.1

வவவவ வவவவவவவவவ – வவவவ வவவவவவவ

வவவவவவவவவவவவவவ – வவவவவவவவவவ –

வவவவவவவவ வவவவவவவ வவவவ வவவவவவ

6 Lecture,

Discussion Black Board

1.2 வவவவ வவவவவவவவவ - வவவவ வவவவவவவ –

வவவவவவவவவ. 6

Lecture,

Discussion Black Board

Unit – 2 வவவவவவவவவ வவவவவவவவவ

2.1

வவவவவவவவவ வவவவவவவவவ – வவவவவவ

வவவவவவவவவ வவவவவவவ வவவவவவவவவவ –

வவவவவவவவவவவவவ –

6 Lecture &

Discussion Black Board

2.2 வவவவவவவவவவ – வவவ வவவ

வவவவவவவவவவவவவ. 6

Discussion,

Chalk & Talk Black Board

Unit – 3

3.1 வவவவவவவவவவவ வவவவவவவவவ– வவவவவவவ

வவவவவவவ – வவவவவ வவவவவவவ – 6

Lecture,

Chalk & Talk Black Board

3.2

வவவவவவவவவ – வவவவவவவவவவவவ –

வவவவவவ வவவவ வவவவவவவவவவவவவ -

வவவவவவவவவவவவ.

6 Chalk & Talk Black Board

Unit – 4

4.1 வவவவவவவவ வவவவவவவவவ – வவவவவவவவவ

வவவவவவவவவ 6

Discussion

Chalk & Talk Black Board

4.2 வவவவவவ வவவவ வவவவவவவ வவவவவவவவவ–

வவவவவவ வவவவ வவவவவவவ வவவவவவவவவ. 6

Lecture,

Discussion,

Chalk & Talk

Black Board

Page 15: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Unit – 5

5.1 வவவவ வவவவவவவவவ– வவவவவவவவ

வவவவவவவவவ - வவவவ வவவவவவவவ 6

Lecture,

Chalk & Talk Black Board

5.2

வவவவவவ வவவவவவவவவவ – வவவவவவவ

வவவவவவவவ வவவவவவவவவ வவவவவவவவவவவ

வவவவவவ வவவவவவவவவவ.

6 Lecture,

Chalk & Talk Black Board

Total 60

Assessment

Distribution of questions and marks

Bloom’s

Taxonomy

Sessional Examination Summative Examinations

Part

A

Part

B

Part

C

Total Part

A

Part

B

Part

C

Total

Knowledge 4(4) 8 Questions

(20

marks

+

Assignment

5 marks)

Total 25 marks)

10

(10)

20

Questions

(Total 75

marks)

Understand

ing

2 (a

or b)

(8)

5 (a

or b)

(35)

Application 1 of

2 (8)

3 of

5

(30)

Notes: Figures in parenthesis are Marks

Bloom’s Taxonomy

CIA TEE

Level % Weight Marks Attainment % Weight Marks Attainment

K1 0.4 1 8 8 0.4 1 30 30

K2 0.4 2 8 16 0.4 2 30 60

K3 0.2 3 4 12 0.2 3 15 45

Total 1 20 36 1 75 135

Assignment 5 10

Total 25 46

Course Code Course Title Category L T P Credits

Page 16: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

20UCRC11 Financial Accounting I Core I 75 - - 4

Preamble

Students will learn relevant financial accounting career skills, applying both

quantitative and qualititative knowledge in their future careers in business

Course Outcomes

After completing this course the student will be able to

No Course outcome Knowledge level

CO1

Acquire knowledge on accounting principles, accounting

standards. Prepare ledger accounts using double entry book

keeping and record journal entries accordingly.

K1 ,K2

CO2 Prepare final accounts of sole trading concern with

adjustments K2 k3

CO3

Identify the errors in accounting and able to rectify them.

Prepare Bank reconciliation statement from incomplete

records

K1 k3

CO4

Familiarize with the steps involved in calculation of average

due date for determining interest on drawings. Demonstrate

and applying the various methods of calculation of interest

K1 k3

CO5

Master in the concept of consignment and accounting

treatment of the various aspects of consignment. Easily can

recording entries in joint venture accounts and differentiate

with partnership accounts

K1,k2,k3

K1-Knowledge K2-Understand K3- Apply

Mapping of CO with PO

PO1 PO2 PO3 PO4 PO5

CO1 S M M L L

CO2 S M M L L

CO3 S M M M M

CO4 S M M M L

CO5 S M M M M

S-Strong M-Medium L-Low

Syllabus

Page 17: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

UNIT I (17 Hrs)

Accounting Principles – concepts and conventions – Double Entry System of

Book keeping – Journals, Ledgers – Subsidiary Books – Trial Balance - preparation of

Cash Book - Accounting Standards.

UNIT II (12 Hrs)

Preparation of Final Accounts of a sole trading concern with adjustments.

UNIT III (15 Hrs)

Errors – Classification and Types of Errors – Rectification of errors – Preparation

of Suspense Account - Bank Reconciliation Statement – All models

UNIT IV (15 Hrs)

Average due date – Calculation of due date based on holidays intervention-

Interest calculation.

Account Current – Methods of Calculation of Interest- Product Method - Red Ink

Interest Method– Epoque method – Periodic Balance Method.

UNIT V (15 Hrs)

Consignment Accounts – Invoicing goods at cost price – Proforma invoice price

– Valuation of unsold stock – Loss of Stocks – Accounting treatment Normal Loss and

Abnormal Loss. Joint Venture Accounts – Recording in individual venture’s books –

Recording in separate set of books.

Books for Study

1. Advanced Accountancy – R. L.Gupta & Radheswamy

2. Financial Accounting – S.P. Jain and K.L. Narang

Books for Reference

1. Advanced Accountancy – M.C. Shukla and T.S. Grewal

2. Advanced accountancy – P.C. Tulsian

3. Advanced Accountancy – M.A. Arulanandam and K. S. Raman

Note: The questions should be asked in the ratio of 80% for problems and 20%

for theory

Pedagogy

Lecture, PPT, Quiz, Assignment, Group Discussion, Seminar

Course Designer

Dr. S. Hasan Banu

Course Contents and Lecture Schedule

Page 18: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

S.No. Topic No. of

Lectures

Content

delivery

method

Teaching

aids

Unit 1 – Accounting Principles

1.1

Concepts and conventions –

Double Entry System of Book

keeping – Journals, Ledgers –

Subsidiary Books – Trial Balance -

Preparation of Cash Book

12 Lecture,

Chalk & Talk

PPT

Black Board

1.2 Accounting Standards 5 Lecture PPT

Unit – 2 Preparation of Final Accounts

2.1

Preparation of Final Accounts of

a sole trading concern with

adjustments.

12 Chalk & Talk Black Board

Unit – 3 Errors & Bank Reconciliation Statement

3.1

Classification and Types of Errors

– Rectification of errors –

Preparation of Suspense Account

8 Lecture,

Chalk & Talk

PPT

Black Board

3.2 Bank Reconciliation Statement –

All models 7 Chalk & Talk Black Board

Unit – 4 Average due date

4.1

Average due date – Calculation of

due date based on holidays

intervention- Interest calculation.

8 Lecture,

Chalk & Talk

PPT, Black

Board

4.2

Account Current – Methods of

Calculation of Interest- Product

Method - Red Ink Interest

Method– Epoque method –

Periodic Balance Method.

7 Chalk & Talk PPT, Black

Board

Page 19: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Unit – 5 Consignment Accounts & Joint Venture Accounts

5.1

Consignment Accounts – Invoicing

goods at cost price – Proforma

invoice price – Valuation of unsold

stock – Loss of Stocks –

Accounting treatment Normal Loss

and Abnormal Loss

8 Lecture,

Chalk & Talk

PPT,

Black Board

5.2

Joint Venture Accounts –

Recording in individual venture’s

books – Recording in separate set

of books

7 Chalk & Talk PPT,

Black Board

Total 75

Assessment

Distribution of questions and marks

Bloom’s

Taxonomy

Sessional Examination Summative Examinations

Part

A

Part

B

Part

C

Total Part

A

Part

B

Part

C

Total

Knowledge 4(4) 8 Questions

(20

marks

+

Assignment

5 marks)

Total 25 marks)

10

(10)

20

Questions

(Total 75

marks)

Understand

ing

2 (a

or b)

(8)

5 (a

or b)

(35)

Application 1 of

2 (8)

3 of

5

(30)

Notes: Figures in parenthesis are Marks

Bloom’s Taxonomy

CIA TEE

Level % Weight Marks Attainment % Weight Marks Attainment

K1 0.4 1 8 8 0.4 1 30 30

K2 0.4 2 8 16 0.4 2 30 60

K3 0.2 3 4 12 0.2 3 15 45

Total 1 20 36 1 75 135

Assignment 5 10

Total 25 46

Page 20: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Code Course Title Category L T P Credits

20UCRC12 Marketing Management Core II 60 - - 4

Preamble

To acquaint the students with the basics concepts and principles of marketing

and to develop their conceptual and analytical skills to be able to manage marketing

operations of a business firm.

Course Outcomes (CO)

On the successful completion of this course, students will be able to

No. Course Outcomes Knowledge Level

CO1 Know the basic concepts, functions and importance of

marketing and marketing mix K1

CO2

Describe major bases for segmenting consumer and business

markets, list the steps in the New Product Development

process and the stages in the Product Life Cycle

K1 & K2

CO3 Evaluate how to use distribution channels to market an

organization’s product and services effectively K2 & K3

CO4 Identify the roles of advertising, sales promotion, public

relations and personal selling in the promotional mix K2 & K3

CO5 Identify and interpret the nature and characteristics of

service marketing in the light of changing consumer needs K1, K2 & K3

K1 – Knowledge K2 – Understand K3- Apply

Mapping of CO with PO

PO 1 PO 2 PO 3 PO 4 PO 5

CO1 M S S M M

CO2 S S S L M

CO3 M S S L M

CO4 M S S L M

CO5 S S S M M

S- Strong M- Medium L- Low

Page 21: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Syllabus

UNIT I (12 Hrs)

Definition and Meaning of Marketing – Modern Concept of Marketing – Functions

of Marketing– Marketing Management – Meaning and Importance – Marketing Mix

(Product –Price – Place –Promotion).

UNIT II (12 Hrs)

Market Segmentation – Meaning – Bases – Products – Classification and

Development of New Product – Product Diversification, Modification and Elimination –

Product Life Cycle (PLC) - Branding – Brand loyalty – Packaging – Pricing: Meaning and

objectives – Factors Affecting Pricing Decisions – Procedure for Price Determination –

Kinds of Pricing.

UNIT III (12 Hrs)

Channels of Distribution – Meaning and Importance – Factors Determining

Choice of Channel- (Wholesaler and Retailer) Wholesalers– Types of Wholesaler –

Functions Retailers - Types of Retailer – Functions - Direct Marketing.

UNIT IV (12 Hrs)

Promotional Mix - Advertising –Meaning and types – Criticism Against

Advertising – Public Relation or Publicity – Sales Promotion - Personnel Selling –

Objectives And Importance.

UNIT V (12 Hrs)

Service Marketing – Meaning – Characteristics of Services – Managing Service

Quality - Categories of Services – Post-Sale Service – Major Trends in Customer

Services.

Text Books

1. Modern Marketing - R. S. N. Pillai

2. Marketing - Rajan Nair

3. Marketing Management - Sherlekar

Reference Books:

1. Marketing Management – Philip Kotler – Prentice – Hall India Publication – New

Delhi.

Pedogogy

Chalk and Talk, Group Discussion, PPT

Teaching aids

Black Board, LCD Projector, Laptop

Course Designer

Mr. M. Mohamed Ishaq

Page 22: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Contents and Lecture Schedule

Module

No. Topic

Number

of

Lectures

Content

Delivery

Method

Teaching

Aids

Unit – I Introduction To Marketing (12 Hrs)

1.1 Definition and Meaning of

Marketing 2 Discussion Black Board

1.2 Modern Concept of Marketing 3 Chalk & Talk Black Board

1.3 Functions of Marketing 2 Chalk & Talk Black Board

1.4 Marketing Management –

Meaning and Importance 2 Chalk & Talk Black Board

1.5 Marketing Mix (Product –Price

– Place –Promotion). 3

Chalk,Talk

And PPT

Black Board,

LCD projector

Unit – II Market Segmentation (12 Hrs)

2.1 Market Segmentation –

Meaning – 2 Chalk & Talk Black Board

2.2

Bases – Products –

Classification and Development

of New Product –

2 Chalk & Talk Black Board

2.3 Product Diversification,

Modification and Elimination – 1 Chalk & Talk Black Board

2.4 Product Life Cycle (PLC) -

1 Chalk,Talk

And PPT Black Board

2.5 Branding – Brand loyalty – 1 Talk & PPT LCD projector

2.6 Packaging 1 Talk & PPT LCD projector

2.7

Pricing: Meaning and

objectives – Factors Affecting

Pricing Decisions.

1 Talk & PPT LCD projector

2.8 Procedure for Price

Determination 1 Talk & PPT LCD projector

2.9 Kinds of Pricing 2 Talk & PPT LCD projector

Unit III Channels of Distribution (12 Hrs)

3.1 Channels of Distribution –

Meaning and Importance 2 Chalk & Talk Black Board

3.2

Factors Determining Choice of

Channel- (Wholesaler and

Retailer)

1 Chalk & Talk Black Board

3.3 Wholesalers– Types of

Wholesaler 1 Talk Black Board

Page 23: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

3.4 Functions - Retailers 1 Talk & PPT LCD projector

3.5 Types of Retailer – Functions Talk & PPT LCD projector

3.6 Direct Marketing. Chalk & Talk Black Board

Unit IV Promotional Mix (12 Hrs)

4.1 Promotional Mix 2 Chalk & Talk Black Board

4.2 Advertising –Meaning and

types 2 Chalk & Talk Black Board

4.3 Criticism Against Advertising 2 Chalk & Talk Black Board

4.4 Public Relation or Publicity 2 Chalk & Talk Black Board

4.5 Sales Promotion

2 Chalk & Talk Black Board,

LCD projector

4.6 Personnel Selling – Objectives

And Importance. 2 Talk & PPT LCD projector

Unit V Service Marketing (12 Hrs)

5.1 Service Marketing – Meaning –

Characteristics of Services – 4 Chalk & Talk Black Board

5.2 Managing Service Quality -

Categories of Services – 4 Chalk & Talk Black Board

5.3

Post-Sale Service – Major

Trends in Customer Services.

4 Chalk & Talk Black Board

Total 60

Page 24: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Assessment

Distribution of questions and marks

Bloom’s

Taxonomy

Sessional Examination Summative Examinations

Part

A

Part

B

Part

C

Total Part

A

Part

B

Part

C

Total

Knowledge 4(4) 8 Questions

(20

marks

+

Assignment

5 marks)

Total 25 marks)

10

(10)

20

Questions

(Total 75

marks)

Understand

ing

2 (a

or b)

(8)

5 (a

or b)

(35)

Application 1 of

2 (8)

3 of

5

(30)

Notes: Figures in parenthesis are Marks

Bloom’s Taxonomy

CIA TEE

Level % Weight Marks Attainment % Weight Marks Attainment

K1 0.4 1 8 8 0.4 1 30 30

K2 0.4 2 8 16 0.4 2 30 60

K3 0.2 3 4 12 0.2 3 15 45

Total 1 20 36 1 75 135

Assignment 5 10

Total 25 46

Page 25: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Code Course Title Category L T P Credits

20UECA11 Managerial Economics Allied I 120 - - 4

Preamble

To make the students apply the principles of economic theories and practices to the business conditions.

Course Outcomes (CO)

On the successful completion of this course, students will be able to

No. Course Outcomes Knowledge Level

CO1 Instill the fundamentals, basic concepts and elements in

Economics. K2

CO2 Understand about demand attributes in Economics K2

CO3 Learn the methods and strategies of Demand Forecasting K1

CO4 Know about the Market structure and Pricing Methods K1

CO5 Understand the Profit related aspects K2

K1 – Knowledge K2 – Understand K3- Apply

Mapping of CO with PO

PO 1 PO 2 PO 3 PO 4 PO 5

CO1 S L S M S

CO2 S M M S S

CO3 S S M S S

CO4 S S M M S

CO5 S M M S M

S- Strong M- Medium L- Low

Page 26: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Syllabus

UNIT I (25 Hrs)

Introduction: Definition, nature and scope of Economics (Adamsmith, Marshall

and Robbins) – Basic Concepts (wants, utility, value and market)- Managerial

Economics – Definitions -Economics and Managerial Economics- Role and

responsibilities of a managerial Economist - Objectives of a modern business firm.

UNIT II (24 Hrs)

Demand Analysis: Law of demand - Demand determinants - Elasticity of

demand - types of elasticity of demand - measurement of elasticity of demand - factors

determining elasticity of demand - uses of elasticity of demand

UNIT III (21 Hrs)

Demand or sales forecasting: Meaning - Factors involved in Forecasting -

Importance - methods of forecasting - for an established product and a new product.

UNIT IV (28 Hrs)

Price Analysis: Price determination under various market forms - Perfect

competition, monopoly and monopolistic competition - Oligopoly (features only)

Pricing policies - Methods of Pricing.

UNIT V (22 Hrs)

Profit Analysis: Profit – Meaning - Concept- Nature of profit - profit planning -

Break even analysis - uses and limitations - profit forecasting.

Text Books

Mehta, P.C, Managerial Economic Analysis problems and cases, 3rd Edition, Sultan Chand & Sons, New Delhi, 2002.

Reference Books:

Dr.H.L.Ahuja, Managerial Economics: Based on UGC Model Curriculam for MBA, 8th

revised S.Chand, New Delhi, 2016.

W Chris Lewis, 2002, Managerial Economics, 4th Edition, Pearson Education, Asia,

2002.

Pedogogy

Chalk and Talk, Group Discussion, PPT

Teaching aids

Black Board, LCD Projector, Laptop

Course Designer

Dr. N. Mohamed Sameem

Page 27: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Contents and Lecture Schedule

Module

No. Topic

Number

of

Lectures

Content

Delivery

Method

Teaching

Aids

Unit – I

1.1 Definition, (Adam smith,

Marshall and Robbins) 6 Chalk& Talk Black board

1.2 Nature and scope of Economics 4 Lecture Black board

1.3 Basic Concepts (wants, utility,

value and market 3 Chalk& Talk Black board

1.4 Managerial Economics –

Definitions 3 Lecture Black board

1.5 Economics and Managerial

Economics 2 Chalk& Talk Black board

1.6 Role and responsibilities of a managerial Economist

2 PPT LCD Projector

1.7 Objectives of a modern business

firm. 5 PPT LCD Projector

Unit – II

2.1 Law of demand 4 PPT LCD Projector

2.2 Demand determinants 2 PPT Black board

2.3 Elasticity of demand 2 PPT LCD Projector

2.4 Types of elasticity of demand 5 PPT LCD Projector

2.5 Measurement of elasticity of

demand 5 Chalk & Talk Black board

2.6 Factors determining elasticity of

demand 4 Lecture Black board

2.7 Uses of elasticity of demand 2 Chalk & Talk Black board

Unit III

3.1 Meaning of Demand forecasting- 3 Chalk & Talk Black board

3.2 Factors involved in Forecasting 4 Chalk & Talk Black board

3.3 Importance of Demand forecasting

4 Chalk & Talk Black board

3.4 Methods of demand forecasting - for an established product.

5 PPT LCD Projector

3.5 Methods of demand forecasting for a new product

5 Black board Black board

Page 28: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Unit IV

4.1 Price determination under

various market forms 5 Chalk & Talk Black board

4.2 Perfect competition 5 PPT LCD Projector

4.3 Monopoly 5 PPT LCD Projector

4.4 Monopolistic competition 5 PPT LCD Projector

4.5 Oligopoly ( features only ) 3 Lecture Black board

4.6 Pricing policies - Methods of

Pricing 5 Chalk & Talk Black board

Unit V

5.1 Meaning of Profit 3 Chalk& Talk Black board

5.2 Conceps and Types of Profit 5 Lecture Black board

5.3 Nature of profit - profit planning 5 Chalk& Talk Black board

5.4 Break even analysis uses and

limitations 5 PPT LCD Projector

5.5 Profit forecasting 4 Black board Black board

Total 120

Page 29: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Assessment

Distribution of questions and marks

Bloom’s

Taxonomy

Sessional Examination Summative Examinations

Part

A

Part

B

Part

C

Total Part

A

Part

B

Part

C

Total

Knowledge 4(4) 8 Questions

(20

marks

+

Assignment

5 marks)

Total 25 marks)

10

(10)

20

Questions

(Total 75

marks)

Understand

ing

2 (a

or b)

(8)

5 (a

or b)

(35)

Application 1 of

2 (8)

3 of

5

(30)

Notes: Figures in parenthesis are Marks

Bloom’s Taxonomy

CIA TEE

Level % Weight Marks Attainment % Weight Marks Attainment

K1 0.4 1 8 8 0.4 1 30 30

K2 0.4 2 8 16 0.4 2 30 60

K3 0.2 3 4 12 0.2 3 15 45

Total 1 20 36 1 75 135

Assignment 5 10

Total 25 46

Page 30: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Code Course Title Category L T P Credits

20UCRN11 Business Accounting NME - I 30 - - 2

Preamble

To provide the fundamental knowledge Bookkeeping and Accounting

To know the preparation of Journal and Ledger accounts

To learn the preparation of final accounts of sole trading organization.

Syllabus (Total 30 Hours)

UNIT I (6 hrs)

Introduction – Book keeping – Accountancy – Double Entry System –

Classification of Accounts – Rules – Scope, Advantages and Limitations of Double Entry

System.

UNIT II (6 hrs)

Books of original entry – Journal – Ruling of Journal book – Compound entry-

Advantages of Journal.

UNIT III (6 hrs)

Sub-division of Journal – Subsidiary Books- Purpose – Purchase, Sales and their

return books.

UNIT IV (6 hrs)

Books of final entry – Ledgers – Purpose – Ruling and balancing of the Ledger

accounts – Preparation of Trial Balance from the given balances.

UNIT V (6 hrs)

Final accounts of sole trading concerns with simple adjustments.

Books Recommended

1. Double Entry Book Keeping – T.S. Crewal

2. Principles and Practice of Accounting – R. Gupta and V.K. Gupta

3. Principles of Accounting – Nagarajan and Vinayagam

4. Fundamentals of Advanced Accounting - R.S.N. Pillai and Bagawathi

Books for Reference

1. Advanced Accounts – M.C. Shukla and T.S. Grewal

2. Advanced Accountancy – T.S. Reddy and A. Murthy

3. Introduction to Accountancy – T.S. Grewal

Note: The questions should be asked to in the ratio of 60% for problems and 40% for

the theory.

Course Designer

Dr. A. Sulthan Mohideen

Page 31: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Code Course Title Category L T P Credits

20UCRL21 Aluvalaga Melanmai Language II 60 - - 4

Preamble

Play a leading role in the development of ideas that shape the worlds of business and

management;

Prepare future leaders of business, education, and public service around the world by

delivering the highest quality education to a large and diverse group of graduate and

undergraduate students as well as to practicing executives;

Maintain an enduring, mutually enriching and intellectually stimulating relationship

with our distinguished alumni and with the community of leading management

practitioners around the world; and

Course Outcomes

S.No. Course Outcome Knowledge Level

CO1

The students will come to know the Principles, Functions

and Importance of office management. Acute knowledge

about the project layout.

K1 K2

CO2

Acquire skills including Use appropriate office procedures

as related to records information management, telephone

communications, and mail management.

K1,K2

CO3 Read, understand and develop standard types of business

documents, Filing the document .

K1,K2, K3

CO4

Select and perform office accounting and recordkeeping

functions as related to a service business, including

computerized application and other equipments.

K2, K3

CO5 Demonstrate appropriate critical thinking in report Writing. K1,K2,K3

K1-Knowledge K2-Understand K3- Apply

Mapping of CO with PO

PO1 PO2 PO3 PO4 PO5

CO1 L S M L S

CO2 L S S M S

CO3 L S S L S

CO4 L S S L S

CO5 L S S M S

S-Strong M-Medium L-Low

Page 32: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Syllabus

பபபபப- ப வவவவவவ வவவவவவவவ வவவவவவவவ (12 Hrs) வவவவவவ வவவவவவவவ வவவவவவவவ – வவவவ வவவவவவவவவவவவ வவவவவவவ வவவவவவவ. வவவவ வவவவவவவவவவவவ

வவவவவவவவவவவவ வவவவவவவ வவவவவவவவவவவவவவ - வவவவவவ வவவவ வவவவவவவ வவவவவவவவவவவவ- வவவவவவவவவவவவ

வவவவவவவவவவவவ – வவவவவவ வவவவவவ வவவவவவ –வவவவவவவவவவவவ வவவவவவ – வவவவவவவ வவவவ வவவவவவவவ – வவவவவ

வவவவவவவவவவவவ.

பபபபப – ப வவவவ வவவவவவவவவவவவ வவவவவவவ வவவவவவவ

(12 Hrs) வவவவ வவவவவவவவவவவவ வவவவவவவ வவவவவவவவவவவவ வவவவவவவவவவவ வவவவவவவவவவ வவவவவவவவவ – வவவவவவ

வவவவவவ வவவவவவவவ – வவவவவவவவவவவவவவவவவவவவ – வவவ வவவவவவவ வவவவ வவவவவவவ வவவவவவவவ வவவவவ வவவவவவவ

வவவவவவவ வவவவவவவ வவவவவ வவவவவ வவவவவவவ – வவவவவவவ வவவவவவ – வவவவவவ வவவவவவ வவவவவவவவவ –வவவவவவவ

வவவவவவவ வவவவவவ.

பபபபப – ப வவவவவவவவவவவ

(12 Hrs) வவவவவவவவவவவ – வவவவவவவ – வவவவவவவவவ – வவவவவவவவவவவவவ – வவவவவவவவவவவவவ –வவவவவவவ – வவவவவ

வவவவவவவவ வவவவ – வவவவவவவவவவவவ வவவவவவவவ.

பபபபப – ப வவவவவவ வவவவவவவவவவவவவவ வவவவவவவவவவவ (12 Hrs)

வவவவவவ வவவவவவவவவவவவவவ வவவவவவவவவவவ – வவவவவவவ வவவவவவவவவ – வவவவவவவவ வவவவவவவவ -

வவவவவவவவவ வவவவவவவ வவவவவவவவவவவவ.

பபபபப – ப வவவவவவ வவவவவவவவவவ (12 Hrs) வவவவவவ வவவவவவவவவவ – வவவவவவவவவவ – வவவவவவ, வவவவவவவ வவவவவவவ -வவவவவவ வவவவவவவவவவ.

Pedagogy

Lecture, PPT, Quiz, Assignment, Group Discussion, Seminar

Course Designer

Mr. Mohamed Ilyas

Course Contents and Lecture Schedule

S.No. Topic No. of Content Teaching

Page 33: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Lectures delivery

method

aids

Unit 1

1.1

வவவவவவ வவவவவவவவ வவவவவவவவ, வவவவ

வவவவவவவவவவவவ வவவவவவவ வவவவவவவ.

வவவவ வவவவவவவவவவவவ வவவவவவவவவவவவ

வவவவவவவ வவவவவவவவவவவவவவ

6

Lecture,

Discussion,

PPT

Black Board,

LCD PRojector

1.2

வவவவவவ வவவவ வவவவவவவ

வவவவவவவவவவவவ, வவவவவவவவவவவவ

வவவவவவவவவவவவ – வவவவவவ வவவவவவ

வவவவவவ –வவவவவவவவவவவவ வவவவவவ –

வவவவவவவ வவவவ வவவவவவவவ – வவவவவ

வவவவவவவவவவவவ.

6

Lecture,

Discussion,

PPT

Black Board,

LCD PRojector

Unit – 2

2.1

வவவவ வவவவவவவவவவவவ வவவவவவவ

வவவவவவவவவவவவ வவவவவவவவவவவ

வவவவவவவவவவ வவவவவவவவவ – வவவவவவ

வவவவவவ வவவவவவவவ –

வவவவவவவவவவவவவவவவவவவவ

6

Lecture,

Discussion,

PPT

Black Board,

LCD PRojector

2.2

வவவ வவவவவவவ வவவவ வவவவவவவ

வவவவவவவவ வவவவவ வவவவவவவ வவவவவவவ

வவவவவவவ வவவவவ வவவவவ வவவவவவவ –

வவவவவவவ வவவவவவ – வவவவவவ வவவவவவ

வவவவவவவவவ –வவவவவவவ வவவவவவவ

வவவவவவ.

6

Lecture,

Discussion,

PPT

Black Board,

LCD PRojector

Unit – 3

3.1

வவவவவவவவவவவ – வவவவவவவ –

வவவவவவவவவ, வவவவவவவவவவவவ,

வவவவவவவவவவவவவ, வவவவவ

6

Lecture,

Discussion,

PPT

Black Board,

LCD PRojector

3.2 வவவவவ வவவவவவவவ வவவவ –

வவவவவவவவவவவவ வவவவவவவவ. 6

Lecture,

Discussion,

PPT

Black Board,

LCD Projector

Unit – 4

4.1

வவவவவவ வவவவவவவவவவவவவவ

வவவவவவவவவவவ – வவவவவவவ வவவவவவவவவ

– வவவவவவவவ வவவவவவவவ - வவவவவவவவவ

வவவவவவவ வவவவவவவவவவவவ.

12

Lecture,

Discussion,

PPT

Black Board,

LCD PRojector

Unit – 5

5.1 வவவவவவ வவவவவவவவவவ – வவவவவவவவவவ –

வவவவவவ, வவவவவவவ வவவவவவவ -வவவவவவ 12

Lecture,

Discussion,

Black Board,

LCD PRojector

Page 34: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

வவவவவவவவவவ. PPT

Total 60

Assessment

Distribution of questions and marks

Bloom’s

Taxonomy

Sessional Examination Summative Examinations

Part

A

Part

B

Part

C

Total Part

A

Part

B

Part

C

Total

Knowledge 4(4) 8 Questions

(20

marks

+

Assignment

10

(10)

20

Questions

(Total 75 Understand

ing 2 (a

or b)

5 (a

or b)

Page 35: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

(8) 5 marks)

Total 25 marks)

(35) marks)

Application 1 of

2 (8)

3 of

5

(30)

Notes: Figures in parenthesis are Marks

Bloom’s Taxonomy

CIA TEE

Level % Weight Marks Attainment % Weight Marks Attainment

K1 0.4 1 8 8 0.4 1 30 30

K2 0.4 2 8 16 0.4 2 30 60

K3 0.2 3 4 12 0.2 3 15 45

Total 1 20 36 1 75 135

Assignment 5 10

Total 25 46

Course Code Course Title Category L T P Credits

20UCRC21 Financial Accounting II Core III 60 - - 4

Preamble

To enable the students acquire knowledge on the ascertainment of profit or loss

for trading as well as non trading concerns separately and study of charging of

depreciation and inculcate skill in estimating / ascertaining fire claims under average

clause policy.

Course Outcomes (CO)

Page 36: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

On the successful completion of this course, students will be able to

No. Course Outcomes Knowledge Level

CO1

Explain the method to be followed in preparing the final

accounts of non trading concerns created for promotion

of Arts, culture, games and sports, etc.

K1

CO2 Convert incomplete system of recording of business

transactions into complete system of accounting. K1,K2 & K3

CO3

Ascertain the assets which are not recoverable when it

is finally put out of use and how the asset is shrieked in

the value from year to year

K2 & K3

CO4 Assimilate knowledge and apply in preparing self

balancing ledgers K2 & K3

CO5 Gain knowledge regarding insurance company accounts

and apply it in the field of accounting K2 & K3

K1 – Knowledge K2- Understand K3- Apply

Mapping of CO with PO

PO 1 PO 2 PO 3 PO 4 PO 5

CO1 S L M S L

CO2 S L M S L

CO3 S L M S L

CO4 S L S S L

CO5 S L M S L

S- Strong M- Medium L- Low

Syllabus

UNIT I (12 Hrs)

Preparation of Receipts and Payments Account, Income and Expenditure

account and Balance Sheet of Non-trading organisations

UNIT II (12 Hrs)

Single Entry System Or Accounts From Incomplete Records – Statement of

Affairs Methods – Conversion method

UNIT III (12 Hrs)

Page 37: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Depreciation Accounting – Depreciation – Concept – Causes – Need – Basic

Factor – Methods – Straight Line – Written Down Value – Annuity – Depreciation Fund

– Insurance Policy Method – Revaluation Method – Depletion Method

UNIT IV (12 Hrs)

Self-balancing system – meaning – procedure – Self Balancing Journal Entries –

Self Balancing Ledgers – Transfer From one Ledger to Another.

UNIT V (12 Hrs)

Insurance Claims – Loss of stock policy – Loss of profit policy – Application of

Average Clause.

Text Books

1. Advanced Accountancy – R. L.Gupta & Radheswamy -

Reference Books

1. Advanced Accountancy – M.C. Shukla and T.S. Grewal

2. Advanced accountancy – P.C. Tulsian

3. Advanced Accountancy – S.P. Jain and K.L. Narang

Pedogogy

Chalk and Talk, Group Discussion, PPT

Teaching Aids

Black Board, LCD Projector, Laptop

Course Designer

Dr. K. Sharifa Nizara

Course Contents and Lecture Schedule

Module

No. Topic

Number

of

Lectures

Content

Delivery

Method

Teaching

Aids

Unit – I Preparation of Receipts and Payments Account, Income and Expenditure

account (12 Hrs)

1.1 Preparation of Receipts and

Payments Account, 2 Discussion Black Board

Page 38: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

1.2

Income and Expenditure account

and Balance Sheet of Non-trading

organisations

3 Chalk and

Talk Black Board

Unit – II Single Entry System (12 Hrs)

2.1 Single Entry System Or Accounts

From Incomplete Records – 2

Chalk and

Talk Black Board

2.2 Statement of Affairs Methods –

Conversion method 2

Chalk and

Talk Black Board

Unit III Depreciation Accounting (12 Hrs)

3.1

Depreciation Accounting -

Depreciation – Concept – Causes –

Need

2 Chalk and

Talk Black Board

3.2 Basic Factor – Methods – Straight

Line – Written Down Value – Annuity 1

Chalk and

Talk Black Board

3.3

Depreciation Fund – Insurance Policy

Method – Revaluation Method –

Depletion Method

1 Talk Black Board

Unit IV Self-balancing system

4.1 Self-balancing system – meaning –

procedure 2

Chalk and

Talk Black Board

4.2

Self Balancing Journal Entries – Self

Balancing Ledgers – Transfer From

one Ledger to Another

2 Chalk and

Talk Black Board

Unit V Insurance Claims

5.1 Insurance Claims – Loss of stock

policy 4

Chalk and

Talk Black Board

5.2 Loss of profit policy – Application of

Average Clause. 4

Chalk and

Talk Black Board

Total 60

Assessment

Distribution of questions and marks

Bloom’s

Taxonomy

Sessional Examination Summative Examinations

Part

A

Part

B

Part

C

Total Part

A

Part

B

Part

C

Total

Knowledge 4(4) 8 Questions

(20

10

(10)

20

Page 39: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Understand

ing

2 (a

or b)

(8)

marks

+

Assignment

5 marks)

Total 25 marks)

5 (a

or b)

(35)

Questions

(Total 75

marks)

Application 1 of

2 (8)

3 of

5

(30)

Notes: Figures in parenthesis are Marks

Bloom’s Taxonomy

CIA TEE

Level % Weight Marks Attainment % Weight Marks Attainment

K1 0.4 1 8 8 0.4 1 30 30

K2 0.4 2 8 16 0.4 2 30 60

K3 0.2 3 4 12 0.2 3 15 45

Total 1 20 36 1 75 135

Assignment 5 10

Total 25 46

Course Code Course Title Category L T P Credits

20UCRC22 Business Organization Core IV 75 - - 4

Preamble

To enable the student to develop the knowledge about the various forms

business organisation, selection of suitable location, multinational corporations and

business combinations.

Page 40: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Outcomes(CO)

On the successful completion of the course, students will be able to

No. Course Outcome Knowledge

level

CO1 Gain knowledge about characteristics of the business K1,

CO2 Understand different forms of organisation and their features K1,K2

CO3 Applying MNCs, globalisation and analysing their pros and cons K2, K3

CO4 Understand & Applying factors that affect location of business

into primary and secondary

K1, K3

CO5 Analysis Business combinations, ethical unethical business

practices

K3

Mapping of CO with PO

PO 1 PO 2 PO 3 PO 4 PO 5

CO1 M S S L S

CO2 M S S L S

CO3 M S S L S

CO4 M M S L M

CO5 M S S L S

S- Strong M- Medium L- Low

Syllabus

UNIT I 15 Hrs

Definition of Business – Objectives of modern business – Essential Characteristics

of Business – Business Vs Profession – Qualities of a Successful businessman –

Promotion of a Business Enterprise - Stages in promotion - problems in promotion.

UNIT II 15 Hrs

Page 41: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Forms of Business Organisation – Sole Trader – Partnership – Join Stock

Companies – Public Utilities – Public Enterprises – The Co-operative Organization –

LLP- One man Company.

UNIT III 15 Hrs

Multinational Corporations - Definition – Meaning – Organisational models –

dominance of MNCs – MNCs and International Trade – Merits –Demerits – Globalization

– Meaning – Features – Stages – Pros and Cons of Globalization.

UNIT IV 15 Hrs

Location of Industries – Factors influencing location – Primary Factors–

Secondary Factors – Measurement of size of Business Units – Factors influencing the

size – Economies of large scale business – District Industrial Centre – SIPCOT.

UNIT V 15 Hrs

Business Combinations – Types - Mergers, Demergers, Conglomeration and

Acquisitions –– Motives and benefits of Mergers and Acquisitions. Holding company

and subsidiary company, hostile takeover of companies Business Ethics – Social

responsibilities of business towards different groups.

Text Books

1. Bhushan YK, (Nineteenth Edition 2013), Fundamentals of Business Organisation and

Management, Sultan Chand and Sons, New Delhi.

References Books

1. MC Shukla, (21th Edition), Business Organization and Management, S.Chand, Delhi.

2. C.D. Balaji &G.Prasad (2014), Business Organization and Management, Margham

Publications, Chennai.

Pedagogy

Chalk & Talk, Group Discussion, PPT

Teaching Aids

Black board, Projector,

Course Designer

Mr. K. Rasool Mydeen

Course Contents and Lecture Schedule

S.No. Topic No. of

Lectures

Content

delivery

method

Teaching

aids

Unit 1

1.1 Business , objectives, characteristics 10 Lecture, Black Board,

Page 42: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Discussion,PPT Projector

1.2 Businessman, promotion 5 Lecture,

Discussion Black Board

Unit – 2

2.1 Forms of business organisation 5 Lecture & PPT

Discussion

Black Board,

Projector

2.2 Sole trader, partnership, companies 10 Discussion,

Chalk & Talk

Black Board,

Projector

Unit – 3

3.1 Multinational Corporations 10 Lecture, Chalk

& Talk, PPT

Black Board,

Projector

3.2 Globalisation 5 Chalk & Talk,

PPT

Black Board,

Projector

Unit – 4

4.1 Location of Industries, factors,

measurement, size 10

Discussion

Chalk & Talk,

PPT

Black Board,

Projector

4.2 DIC & SIPCOT 5

Lecture,

Discussion,

Chalk & Talk

Black Board

Unit – 5

5.1

Business Combinations, Types-

mergers, demergers,

Conglomeration

08 Lecture, Chalk

& Talk, PPT

Black Board,

Projector

5.2 Holding & Subsidiary Company,

Ethics, Social Responsibilities 07

Lecture, Chalk

& Talk, PPT

Black Board,

Projector

Total 75

Assessment

Distribution of questions and marks

Bloom’s

Taxonomy

Sessional Examination Summative Examinations

Part

A

Part

B

Part

C

Total Part

A

Part

B

Part

C

Total

Page 43: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Knowledge 4(4) 8 Questions

(20

marks

+

Assignment

5 marks)

Total 25 marks)

10

(10)

20

Questions

(Total 75

marks)

Understand

ing

2 (a

or b)

(8)

5 (a

or b)

(35)

Application 1 of

2 (8)

3 of

5

(30)

Notes: Figures in parenthesis are Marks

Bloom’s Taxonomy

CIA TEE

Level % Weight Marks Attainment % Weight Marks Attainment

K1 0.4 1 8 8 0.4 1 30 30

K2 0.4 2 8 16 0.4 2 30 60

K3 0.2 3 4 12 0.2 3 15 45

Total 1 20 36 1 75 135

Assignment 5 10

Total 25 46

Course Code Course Title Category L T P Credits

20UECA21 Economic Development of India Allied II 120 - - 4

Preamble

To help the students to analyse and understand the sectoral performance and

policy implications.

Page 44: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Outcomes (CO)

On the successful completion of this course, students will be able to

No. Course Outcomes Knowledge Level

CO1 Impart knowledge about basic characteristics of Indian

Economy K1

CO2 Understand the role, .nature and significance of

Agriculture in India K2

CO3 Understand the importance and issues in Industrial

sector K2

CO4 Know about the Baking structure and Foreign Trade of

India K1

CO5 Impart knowledge about current economic affairs K1

K1 – Knowledge K2- Understand K3- Apply

Mapping of CO with PO

PO 1 PO 2 PO 3 PO 4 PO 5

CO1 S M S L S

CO2 M M S L S

CO3 S M S L M

CO4 S M M M M

CO5 S M M M S

S- Strong M- Medium L- Low

Syllabus

UNIT I (26 Hrs)

Features of Indian Economy: Characteristics – Under Developed or Developing

Economy – India as a Mixed Economy – Population in India – Causes, Consequences and

Control. Capital Formation in India – Causes for Low rate of Capital Formation –

Importance of Foreign Capital (FDI)

Page 45: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

UNIT II (24 Hrs)

Agricultural Sector: Role of Agriculture in Indian Economy – Causes for Low

Agricultural Productivity, Green Revolution – Nature and Effects – Food Security –

Agricultural Price Policy.

UNIT III (23 Hrs)

Industrial Sector: Industrial Policy – Industrial Policy of 1991 – Micro, Small and

Medium Enterprises – Role of Small Scale and Cottage Industries in Indian Economy –

Problems – Government Measures – Industrial Finance – IFC, SFC, IDBI, ICICI

UNIT IV (25 Hrs)

Banking Sector: Commercial Banks and Economic Development – RBI and

Economic Development – India’s Foreign Trade – Composition – Pattern and Direction

of India’s Exports and Imports – Export Promotion Measures – EXIM Bank and It’s Role.

UNIT V (22 Hrs)

Current Scenario: GST in India – Impact of GST in Indian Economy –

Demonetization in India an overview – SWACHH BHARAT – Green India Clean India.

Text Books

Indian Economy, Ruddar Datt, Sundaram K.P.M., S.Chand & Company, New Delhi, 2016.

Reference Books

Barthwal, Industrial Economics, New International Age Ltd, 2016. M P Gurusamy, Indian Economic development, Guru Thenmozhi publisher, 2016.

Pedogogy

Chalk and Talk, Group Discussion, PPT

Teaching Aids

Black Board, LCD Projector, Laptop

Course Designer

Dr. N. M. Mohamed Sameem

Course Contents and Lecture Schedule

Module

No. Topic

Number

of

Lectures

Content

Delivery

Method

Teaching

Aids

Unit – I

1.1 Characteristics of Indian Economy 6 Chalk & Talk Black Board

Page 46: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

1.2 Population in India 3 Lecture LCD Projector

1.3 Causes, Consequences and

Control 5 Lecture LCD Projector

1.4 Causes, Consequences and

Control of Population 5 Chalk & Talk Black Board

1.5 Capital Formation in India 2 Lecture Black Board

1.6 Causes for Low rate of Capital

Formation 3 Lecture Black Board

1.7 Importance of Foreign Capital

(FDI) 2 Chalk & Talk Black Board

Unit – II

2.1 Role of Agriculture in Indian

Economy 5 Chalk & Talk Black Board

2.2 Causes for Low Agricultural

Productivity 5 Lecture Black Board

2.3 Green Revolution 6 Lecture LCD Projector

2.4 Nature and Effects of Green

Revolution 3 Chalk & Talk Black Board

2.5 Food Security 3 Lecture Black Board

2.6 Agricultural Price Policy 2 Chalk & Talk Black Board

Unit III

3.1 Industrial Policy – Industrial

Policy of 1991 5 Lecture LCD Projector

3.2 Micro, Small and Medium

Enterprises 5 Chalk & Talk Black Board

3.3 Role of Small Scale and Cottage

Industries in Indian Economy 4 Lecture Black Board

3.4 Problems – Government

Measures 3 Chalk & Talk Black Board

3.5 Industrial Finance – IFC, SFC,

IDBI, ICICI 6 Lecture Chalk & Talk

Page 47: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Unit IV

4.1 Commercial Banks and Economic

Development 5 Chalk & Talk Black Board

4.2 RBI and Economic Development 5 Lecture Black Board

4.3 India’s Foreign Trade 5 Lecture LCD Projector

4.4 Pattern and Direction of India’s

Exports and Imports – 5 Lecture Chalk & Talk

4.5 Export Promotion Measures 3 Lecture

4.6 EXIM Bank and It’s Role 2 Lecture

Unit V

5.1 GST in India 5 Chalk& Talk Black Board

5.2 Impact of GST in Indian Economy 2 Lecture Black Board

5.3 Demonetization in India an

overview 5 Chalk& Talk Black Board

5.4 SWACHH BHARAT 5 Lecture LCD Projector

5.5 Green India Clean India 5 Chalk& Talk Black Board

Total 60

Page 48: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Assessment

Distribution of questions and marks

Bloom’s

Taxonomy

Sessional Examination Summative Examinations

Part

A

Part

B

Part

C

Total Part

A

Part

B

Part

C

Total

Knowledge 4(4) 8 Questions

(20

marks

+

Assignment

5 marks)

Total 25 marks)

10

(10)

20

Questions

(Total 75

marks)

Understand

ing

2 (a

or b)

(8)

5 (a

or b)

(35)

Application 1 of

2 (8)

3 of

5

(30)

Notes: Figures in parenthesis are Marks

Bloom’s Taxonomy

CIA TEE

Level % Weight Marks Attainment % Weight Marks Attainment

K1 0.4 1 8 8 0.4 1 30 30

K2 0.4 2 8 16 0.4 2 30 60

K3 0.2 3 4 12 0.2 3 15 45

Total 1 20 36 1 75 135

Assignment 5 10

Total 25 46

Page 49: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Code Course Title Category L T P Credits

20UCRN21 Retail Marketing NME II 30 - - 2

Preamble

To give fundamental knowledge on the structure, function and the evolution of Retail

Industry.

To acquire knowledge of retail marketing, retail pricing and retail logistics

To understand the importance global retailing and future of retailing.

Syllabus

UNIT I (6 hrs)

Introduction – Retailing as an activity – Retail Marketing – Consumer behaviour

and retails operations.

UNIT II (6 hrs)

Management of service and quality in retailing – - Retail marketing mix and

product – Merchandise Management.

UNIT III (6 hrs)

Retail pricing – Retail promotion – Retail logistics and distribution.

UNIT IV (6 hrs)

Methods and approaches to retail marketing planning – retail location strategies

and decisions – Management of a retail brand and its applications

UNIT V (6 hrs)

Consumerism and ethics in retailing – International retailing – Future of retailing.

Books Recommended

1. Retail Marketing Management – David Golbert

2. Retailing an Introduction – Rover Cox

Books for Reference

1. Retail Management: A Strategic Approach – Barry Berman, Joel R. Evans

2. Merchandising and Match for Retailing – Cynthia R

Course Designer

Dr. A. Sulthan Mohideen

Page 50: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Code Course Title Category L T P Credits

20UCRC31 Business Statistics and

Operations Research

CORE V 90 - - 4

Preamble:

Comprehend the basic concepts in Statistics, develop skills required in data

collection, sampling and analysis of data and acquaint with the theories of probability,

hypothesis testing.

Course Outcomes

After completing this course the student will be able to

S. No. Course Outcome Knowledge Level

CO1 Describe and discuss the key terminology, concepts tools

and techniques used in business statistical analysis

K1,K2,K3,

CO2 Critically evaluate the underlying assumptions of analysis

tools

K1,K2,K3,

CO3 Understand and critically discuss the issues surrounding

sampling and significance

K1,K2,K3,

CO4 Discuss critically the uses and limitations of statistical

analysis

K1,K2,K3,

CO5 Solve a range of problems using the techniques covered K1,K2,K3,

K1 – Knowledge K2 – Understand K3- Apply

Mapping of CO with PO and PSO

PO1 PO2 PO3 PO4 PO5 PS01 PS02 PS03 PS04 PSO5

CO1 S L S S S S S M M S

CO2 S M M M M S M S S S

CO3 M S S M S S S S S S

CO4 S M M S M M S M S M

CO5 S L S M S S M S M S

S-Strong M-Medium L-Low

Page 51: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Syllabus

UNIT - I (16hrs)

Statistics – Definition – Nature - Scope and Objectives – Diagrammatic

representation - One, two, three dimensional diagrams-Graphic Representation -

Histogram, Frequency Polygon, Frequency Curve, Histogram and Pie diagram-

Classification and tabulation.

UNIT - II (18hrs)

Measures of Central Tendency: Mean, Median, Mode, Geometric Mean and

Harmonic Mean

UNIT - III (20hrs)

Measures of Dispersion: Range, Quartile Deviation, Mean Deviation, Standard

Deviation and co-efficient of variation.

UNIT - IV (10hrs)

Simple Correlation: Karl Pearson’s Co-efficient of Correlation and Spearman’s

Rank Correlation-Simple Regression Analysis.

UNIT – V (26 hrs)

Linear Programming Problem – Simplex Method – Graphical Method -

Transportation – Assignment – Unbalanced – Degeneracy – Maximization of profits.

Books for Study

1. Statistics – R.S.N. Pillai and Bhagawathi – Statistics

2. Statistical Methods – S.P. Gupta

3. Operations Research – Kanti Swarup, P.K Gupta, Man Mohan

Pedogogy

Chalk and Talk, Group Discussion, PPT

Teaching Aids

Black Board, LCD Projector, Laptop

Course Designer

Mr. M. Abdul Jabbar

Page 52: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Contents and Lecture Schedule

S.No. Topic No. of

Lectures

Content

delivery

method

Teaching

aids

Unit 1

1.1 Statistics , Definition, Nature, Scope and

Objectives 4

Lecture &

discussion

Black Board

Projector

1.2

Diagrammatic representation, One, two,

three dimensional diagrams, Graphic

Representation, Histogram.

5 Lecture &

discussion

Black Board

Projector

1.3

Frequency Polygon, Frequency Curve,

Histogram and Pie diagram,

Classification and tabulation

7 Lecture &

discussion

Black Board

Projector

Unit 2

2.1 Mean, Median, Mode 9 Lecture &

discussion

Black Board

Projector

2.2 Geometric Mean and Harmonic Mean 9 Lecture &

discussion

Black Board

Projector

Unit 3

3.1 Range, Quartile Deviation, Mean

Deviation 10

Lecture &

discussion

Black Board

Projector

3.2 Range, Quartile Deviation, Mean

Deviation 10

Lecture &

discussion

Black Board

Projector

Unit 4

4.1

Simple Correlation: Karl Pearson’s Co-

efficient of Correlation and Spearman’s

Rank Correlation-Simple Regression

Analysis.

10 Lecture &

discussion

Black Board

Projector

Unit 5

5.1 Linear Programming Problem: Simplex

Method, Graphical Method 10

Lecture &

discussion

Black Board

Projector

5.2 Transportation, Unbalanced Degeneracy 8 Lecture &

discussion

Black Board

Projector

5.3 Assignment, Maximization of profits. 8 Lecture &

discussion

Black Board

Projector

Total 90

Page 53: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Assessment

Distribution of questions and marks

Bloom’s

Taxonomy

Sessional Examination Summative Examinations

Part

A

Part

B

Part

C

Total Part

A

Part

B

Part

C

Total

Knowledge 4(4) 8 Questions

(20

marks

+

Assignment

5 marks)

Total 25 marks)

10

(10)

20

Questions

(Total 75

marks)

Understand

ing

2 (a

or b)

(8)

5 (a

or b)

(35)

Application 1 of

2 (8)

3 of

5

(30)

Notes: Figures in parenthesis are Marks

Bloom’s Taxonomy

CIA TEE

Level % Weight Marks Attainment % Weight Marks Attainment

K1 0.4 1 8 8 0.4 1 30 30

K2 0.4 2 8 16 0.4 2 30 60

K3 0.2 3 4 12 0.2 3 15 45

Total 1 20 36 1 75 135

Assignment 5 10

Total 25 46

Page 54: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Code Course Title Category L T P Credits

20UCRC32 Cost Accounting Core VI 75 - - 4

Preamble

This course displays how to develop a business with constraint analysis, target

costing, price setting and cost of quality analysis. It reports the essential tasks of

inventory valuation and job costing and shows how to create a cost collective system

for these activities

Course Outcomes (CO)

On the successful completion of this course, students will be able to

No. Course Outcomes Knowledge Level

CO1 Explain the various methods of costing and its application K1,K2,K3

CO2 Helps to prepare the cost sheet in its practical applicability K1,K2,K3

CO3 Explaining the importance of material control and the

method followed for material issue procedure K1,K2,K3

CO4 Summarize the methods of costing and know the application

side of job, contract and service costing. report K1,K2,K3

CO5 Summarize process cost accounting and prepare a process

cost report K1,K2,K3

K1 – Knowledge K2 – Understand K3- Apply

Mapping of CO with PO and PSO

PO1 PO2 PO3 PO4 PO5 PS01 PS02 PS03 PS04 PSO5

CO1 S M S S M S S S M S

CO2 S M S M M S M S S S

CO3 S L S S S S S S S S

CO4 S S M S S M S M S M

CO5 S M M S M S M S M S

S-Strong M-Medium L-Low

Page 55: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Syllabus

UNIT I (15Hrs)

Cost Accounting – Meaning – Objectives – Importance – Advantages – Cost

Accounting Vs Financial Accounting – Cost Accounting Vs Management Accounting –

Classification and elements of Cost –Preparation of Cost Sheet- Reconciliation of Cost

and Financial Accounting.

UNIT II (15Hrs)

Materials – Purchase of material – Purchase Procedure – Store keeping –

Different levels of stock – EOQ – Material Issue procedure - FIFO – LIFO – Simple,

Weighed average method – Labour – Control of Labour Cost – Methods of

Remunerating Labour – Incentive Wage Plans and Bonus Plans – Chargeable expenses

– Meaning and examples.

UNIT III (15Hrs)

Overheads – Meaning – Classification – Allocation and Apportionment –

Absorption of Overheads - Machine Hour Rate – Administration Overheads – Selling

and Distribution Overheads.

UNIT IV (15Hrs)

Methods of Costing – Job Costing – Batch Costing – Service Costing (Operating

Costing) – Contract Costing.

UNIT V (15Hrs)

Process Costing – Normal loss and Abnormal loss –Equivalent production

Books for Study

1. R.S.N. Pillai &V. Bagavathi - Cost Accounting, S. Chand & Company Ltd., New Delhi.

2. S.P. Jain & K.L. Narang - Cost Accounting Principles and Practice, Kalyani Publishers, New

Delhi.- Reconciliation of cost and Financial books.

3. S. N. Maheswari - Cost Accounting –– Sultan Chand & Sons, New Delhi.

Note: The questions should be asked in the ratio of 80% for problems and 20% for

theory

Pedogogy

Chalk and Talk, Group Discussion, PPT

Teaching aids

Black Board, LCD Projector

Course Designer

Mr. M. Mohamed Ilyas

Page 56: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Contents and Lecture Schedule

Module

No. Topic

Number

of

Lectures

Content

Delivery

Method

Teaching

Aids

Unit I Cost Accounting- Introduction

1.1 Cost Accounting – Meaning 3 Chalk & Talk Black Board

1.2 Objectives – Importance –

Advantages 3

Chalk & Talk Black Board

1.3

Cost Accounting Vs Financial

Accounting – Cost Accounting Vs

Management Accounting

4

Chalk & Talk

Black Board

1.4 Classification and elements of Cost

and Preparation of Cost Sheet 5

Chalk & Talk Black Board

Unit II Materials

2.1 Materials – Purchase of material 5 Chalk & Talk Black Board

2.2

Different levels of stock – EOQ –

Material Issue procedure - FIFO –

LIFO – Simple, Weighed average

method

4

Chalk & Talk

Black Board

2.3

Labour – Control of Labour Cost –

Methods of Remunerating Labour

– Incentive Wage Plans and Bonus

Plans – Chargeable expenses –

Meaning and examples.

6

Chalk & Talk

Black Board

Unit III Overheads – Meaning – Classification

3.1 Overheads – Meaning 2 Chalk & Talk Black Board

3.2 Classification – Allocation and

Apportionment 3

Chalk & Talk Black Board

3.3 Absorption of Overheads 3 Chalk & Talk Black Board

3.4 Machine Hour Rate 3 Chalk & Talk Black Board

3.5

Administration Overheads and

Selling and Distribution

Overheads.

4

Chalk & Talk

Black Board

Unit IV Methods of Costing

4.1 Methods of costing 3 Chalk & Talk Black Board

4.2 Job Costing - features 5 Chalk & Talk Black Board

Page 57: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

4.3 Batch Costing – Economic Batch

Quantity 3

Chalk & Talk Black Board

4.4

Contract Costing - features –

Escalation Clause – Cost plus

contract -

2

Chalk & Talk

Black Board

4.5 Profit on incomplete contracts –

work-in progress 2

Chalk & Talk Black Board

Unit – V Process Costing

5.1

Process Costing – Process Costing

Vs

Job Costing – Features

2

Chalk & Talk

Black Board

5.2 Costing Procedure – Losses and

Gains in Process 4

Chalk & Talk Black Board

5.3 Normal Loss – Abnormal Loss – 3 Chalk & Talk Black Board

5.4 Abnormal Gain 2 Chalk & Talk Black Board

5.5 By-Product – Joint Product 2 Chalk & Talk Black Board

5.6 Equivalent Production 2 Chalk & Talk Black Board

TOTAL 75

Page 58: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Assessment

Distribution of questions and marks

Bloom’s

Taxonomy

Sessional Examination Summative Examinations

Part

A

Part

B

Part

C

Total Part

A

Part

B

Part

C

Total

Knowledge 4(4) 8 Questions

(20

marks

+

Assignment

5 marks)

Total 25 marks)

10

(10)

20

Questions

(Total 75

marks)

Understand

ing

2 (a

or b)

(8)

5 (a

or b)

(35)

Application 1 of

2 (8)

3 of

5

(30)

Notes: Figures in parenthesis are Marks

Bloom’s Taxonomy

CIA TEE

Level % Weight Marks Attainment % Weight Marks Attainment

K1 0.4 1 8 8 0.4 1 30 30

K2 0.4 2 8 16 0.4 2 30 60

K3 0.2 3 4 12 0.2 3 15 45

Total 1 20 36 1 75 135

Assignment 5 10

Total 25 46

Page 59: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Code Course Title Category L T P Credits

20UCRC33 Financial Accounting III CORE VII 75 - - 4

Preamble

Acquaint the knowledge about Fire Insurance Claims, Royalty accounts,

Insolvency accounts, impart the knowledge of Branch and Hire purchase Accounting

and develop skill related problem solving and critical thinking.

Course Outcomes

S.No. Course Outcome Knowledge Level

CO1

The students will come to know and understand the

procedures and methods of royalty accounting, investment

accounting, accounting for packages or containers and

voyage accounting.

K1,K2,K3

CO2

Articulate and Prepare Insolvency Accounts – Individual

and firm – Statement of Affairs – Deficiency/Surplus

Account

K1,K2,K3

CO3

The students will have the knowledge regarding

preparation of Branch Accounts and Departmental

accounts

K1,K2,K3

CO4 The students will a complete knowledge on Hire Purchase

Accounting and Instalment Accounting

K1,K2,K3

CO5 Analyse and evaluate the importance and impact of lease

accounting

K1,K2,K3

K1-Knowledge K2-Understand K3- Apply

Mapping of CO with PO and PSO

PO1 PO2 PO3 PO4 PO5 PS01 PS02 PS03 PS04 PSO5

CO1 S M S S M S S S M S

CO2 M M S M S S M M S S

CO3 S M S S S S S S S S

CO4 S M M M S M S M S M

CO5 S M S S S S M S M S

S-Strong M-Medium L-Low

Page 60: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Syllabus

UNIT I (15 Hrs)

Royalty Accounts – Accounting treatment in the books of lessor and lessee

UNIT II (15 Hrs)

Insolvency Accounts – Individual– Statement of Affairs – Deficiency/Surplus

Account (List H)- Voyage Account

UNIT III (15 Hrs)

Branch Accounts- Types of Branches – Branch not keeping full system of

accounting (Debtors System And Branch Profit and loss account system) – Branch

keeping full system of accounting (excluding foreign branches) Stock and Debtors

system only)

Departmental Accounts – basis of allocation of expenses – Inter-Departmental

transfer at cost or selling price.

UNIT IV (15 Hrs)

Hire purchase accounting – Calculation of interest – Cash price – Accounting

treatment in the books of Hire Purchaser and Hire Vendor – Default and repossession

(Excluding Hire Purchase Trading Account).

UNIT V (15 Hrs)

Investment Accounting – Accounting for Packages or Containers

Books for Study

1. Advanced Accountancy – R. L.Gupta &Radheswamy

2. Advanced Accountancy – M.C. Shukla and T.S. Grewal

3. Advanced accountancy – P.C. Tulsian

4. Advanced Accountancy – S.P. Jain and K.L. Narang

Note: The questions should be asked in the ratio of 80% for problems and 20% for

theory

Pedagogy

Chalk and Talk, Group Discussion, PPT

Teaching aids

Black Board, LCD Projector

Course Designer

Dr. A. Sulthan Mohaideen

Page 61: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Contents and Lecture Schedule

Module

No. Topic

Number

of

Lectures

Content

Delivery

Method

Teaching

Aids

Unit I Royalty Accounting

1.1 Royalty Accounts 7 Chalk & Talk Black Board

1.2 Accounting treatment in the

books of lessor and lessee 8 Chalk & Talk Black Board

Unit II Insolvency Accounts

2.1 Insolvency Accounts: Individual 8 Chalk & Talk Black Board

2.2

Statement of Affairs –

Deficiency/Surplus Account (List

H) – voyage accounts

7 Chalk & Talk Black Board

Unit III Branch Accounts

3.1

Branch Accounts- Types of

Branches – Branch not keeping

full system of accounting (

Debtors System And Branch

Profit and loss account system) –

5 Chalk & Talk Black Board

3.2

Branch keeping full system of

accounting (excluding foreign

branches) Stock and Debtors

system only)

5 Chalk & Talk Black Board

3.3

Departmental Accounts – basis of

allocation of expenses – Inter-

Departmental transfer at cost or

selling price.

5 Chalk & Talk Black Board

Unit IV Hire purchase accounting

4.1 Hire purchase accounting –

Calculation of interest 7 Chalk & Talk Black Board

4.2

Cash price – Accounting

treatment in the books of Hire

Purchaser and Hire Vendor

5 Chalk & Talk Black Board

4.3

Default and repossession

(Excluding Hire Purchase

Trading Account).

3 Chalk & Talk Black Board

Page 62: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Unit V Lease Accounting

5.1 Investment Accounting 8 Chalk & Talk Black Board

5.2 Accounting for Packages or

Containers. 7 Chalk & Talk Black Board

Total 75

Assessment

Distribution of questions and marks

Bloom’s

Taxonomy

Sessional Examination Summative Examinations

Part

A

Part

B

Part

C

Total Part

A

Part

B

Part

C

Total

Knowledge 4(4) 8 Questions

(20

marks

+

Assignment

5 marks)

Total 25 marks)

10

(10)

20

Questions

(Total 75

marks)

Understand

ing

2 (a

or b)

(8)

5 (a

or b)

(35)

Application 1 of

2 (8)

3 of

5

(30)

Notes: Figures in parenthesis are Marks

Bloom’s Taxonomy

CIA TEE

Level % Weight Marks Attainment % Weight Marks Attainment

K1 0.4 1 8 8 0.4 1 30 30

K2 0.4 2 8 16 0.4 2 30 60

K3 0.2 3 4 12 0.2 3 15 45

Total 1 20 36 1 75 135

Assignment 5 10

Total 25 46

Page 63: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Code Course Title Category L T P Credits

20UCRC34 Business Law I Core VIII 75 - - 3

Preamble

To enable the students to develop the knowledge about the various business

transactions, law and provisions regarding making of an agreement and different types

of contract.

Course Outcomes (CO)

On the successful completion of the course, students will be able to

No. Course Outcome Knowledge level

CO1 Gain knowledge about elements of the contract K1,

CO2 Understand performance of contract K1,K2

CO3 Applying provisions to special contract types K2, K3

CO4 Understand & Applying contract bailment K1, K3

CO5 Analysis of agency provisions K3

Mapping of CO with PO and PSO

PO1 PO2 PO3 PO4 PO5 PS01 PS02 PS03 PS04 PSO5

CO1 S L S S M S M M M S

CO2 M S M M M S S S S M

CO3 M S S M S S S S S S

CO4 S M M S M M S M S M

CO5 S L S M S S M S M S

S-Strong M-Medium L-Low

Syllabus

UNIT I (15 Hrs)

Business Law – Definition –Importance- Sources of Business Law – Contracts -

Definition – Essentials of Valid Contract – Classification of Contract – Difference

Between Valid, Void, Voidable and Illegal Contract - Offer and Acceptance- Kinds-

Provisions. Legality of object-Consideration - Legal Rules – Capacity of Parties – Reason

for Incapacity - Law Relating to Contract by Minor – Free Consent – Definition, Mistake

– Kinds - Coercion -Undue Influence – Misrepresentation , Fraud –Mistake- Types-

Differences.

UNIT II (15 Hrs)

Performance of Contract – Tender – Kinds of Tender - Rules Regarding Time and

Place of Contract - Reciprocal promises- Rules - Assignment of Contracts - Place of a

Contract – Methods of Discharges- Breach of contract- Anticipatory Breach of Contract -

Frustration of Contact - Remedies for Breach of Contract -Quasi Contract - Kinds.

Page 64: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

UNIT III (15 Hrs)

Contract of Indemnity & Guarantee – Features - Rights of Indemnity Holder-

Contract of Guarantee – Essentials- Differences Between Indemnity and Guarantee

Contract –Types of Guarantee - Revocation - Surety - Liability Right against The

Principal Debtor & Creditor and Co-Sureties - Surety Discharged From Liability –

Revocation.

UNIT IV (15 Hrs)

Bailment – Characteristics, Kinds, Difference Between Sale and Bailment- Duties

and Liabilities of a Bailor and Bailee - Bailee’s Right in Respect of Lien - Conditions-

Difference Between General Lien and Particular Lien. Pledge – Essentials, Difference

Between Pledge and Bailment - Right of Pawnee, Pawnor – Right and Obligations of a

Finder of Goods.

UNIT V (15 Hrs)

Contract of Agency - Definitions of Agent, Principal, Methods of Creating Agency –

Types of Agent- Sub-Agent and Substituted Agent, Right and Duties of an Agent –

Termination of an agency.

Books for Study

1. Elements of Mercantile Law – N. D.Kapoor

2. Business Law – R.S.N. Pillai & Bagawathi

3. Hand Book of Mercantile Law – E.Venkatesan

Pedagogy

Chalk & Talk, Group Discussion, PPT

Teaching Aids

Black board, Projector

Course Designer

Mr. K. Rasool Mydeen

Page 65: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Contents and Lecture Schedule

S.No. Topic

No. of

Lectur

es

Content

delivery

method

Teaching

aids

Unit 1

1.1 Business Law, sources, essential

elements of a valid contract 10

Lecture,

Discussion,

PPT

Black Board,

Projector

1.2 Free consent

5

Lecture,

Discussion Black Board

Unit – 2

2.1 Performance of Contract 5

Lecture &

PPT

Discussion

Black Board,

Projector

2.2 Breach of contract, Quasi Contract 10 Discussion,

Chalk & Talk

Black Board,

Projector

Unit – 3

3.1 Contract of Indemnity 5

Lecture,

Chalk & Talk,

PPT

Black Board,

Projector

3.2 Contract of Guarantee 10 Chalk & Talk,

PPT

Black Board,

Projector

Unit – 4

4.1 Bailment 10

Discussion

Chalk & Talk,

PPT

Black Board,

Projector

4.2 Pledge 5

Lecture,

Discussion,

Chalk & Talk

Black Board

Unit – 5

5.1 Creation of Agency and Types of agent 10

Lecture,

Chalk & Talk,

PPT

Black Board,

Projector

5.2 Termination of agency 05

Lecture,

Chalk & Talk,

PPT

Black Board,

Projector

Total 75

Page 66: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Assessment

Distribution of questions and marks

Bloom’s

Taxonomy

Sessional Examination Summative Examinations

Part

A

Part

B

Part

C

Total Part

A

Part

B

Part

C

Total

Knowledge 4(4) 8 Questions

(20

marks

+

Assignment

5 marks)

Total 25 marks)

10

(10)

20

Questions

(Total 75

marks)

Understand

ing

2 (a

or b)

(8)

5 (a

or b)

(35)

Application 1 of

2 (8)

3 of

5

(30)

Notes: Figures in parenthesis are Marks

Bloom’s Taxonomy

CIA TEE

Level % Weight Marks Attainment % Weight Marks Attainment

K1 0.4 1 8 8 0.4 1 30 30

K2 0.4 2 8 16 0.4 2 30 60

K3 0.2 3 4 12 0.2 3 15 45

Total 1 20 36 1 75 135

Assignment 5 10

Total 25 46

Page 67: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Code Course Title Category L T P Credits

20UCRC35 Auditing Core IX 75 - - 3

Preamble

Impart novices the concepts and the significance of auditing. Accustom the

learners with the skill, practice and method of carrying out the audit.

Course Outcomes (CO)

On the successful completion of the course, students will be able to

No. Course Outcome Knowledge level

CO1 Synthesis the concept of Audit and process involved in

audit procedure.

K1, K2, K3

CO2 Accustom the procedures involved in appointment and

removal of auditors.

K1, K2, K3

CO3 Acquaint with the techniques of internal control. Be

accustomed with vouching and verification process.

K1, K2, K3

CO4 Conceptualize the methods of verifying the authenticity of

the transactions.

K1,K2, K3

CO5 Cognize the laws related to liability of auditors. K1. K2. K3

K1-Knowledge K2-Understand K3- Apply

Mapping of CO with PO and PSO

PO1 PO2 PO3 PO4 PO5 PS01 PS02 PS03 PS04 PSO5

CO1 S M S S S S S S S S

CO2 M M S M S S M S S S

CO3 M L S S S S S S S S

CO4 S M M S S M S M S M

CO5 S L S S S S M S M S

S-Strong M-Medium L-Low

Page 68: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Syllabus

UNIT I (15 Hrs)

Audit – Definition - Objectives – Types – Advantages – Auditing Vs Investigation

– Auditing Vs Accountancy - Qualification - Appointment – Rights, Duties and Removal

of Company Auditor.

UNIT II (15 Hrs)

Audit Report - Audit Programme – Audit Notes – Audit Files – Working Papers –

Procedure For Audit.

UNIT III (15 Hrs)

Internal Control – Internal Check – Internal Audit – Auditor’s Duty as Regards

Internal Check. - Meaning – Definition – Importance - Vouching of Cash Transactions

and Trading Transactions.

UNIT IV (15 Hrs)

Verification and Valuation of Assets and Liabilities – Auditor’s Duty

UNIT V (15 Hrs)

Liabilities of Auditor – liabilities for Negligence – Liabilities for Misfeasance

Criminal Liability – Liability to Third Party. Legal Positions – Auditor’s Duty as to

Dividend.

Books For Study

1. A Hand Book of Practical Auditing – B. N. Tandon., Dr. S. Sudharsanam.,

S. Sundarabahu by S Chand Publications.

2. Practical Auditing – Sharma by Sultan Chand & Sons Publication

3. Auditing – DinkerPagare Sultan Chand & Sons Publication

Pedagogy

Chalk & Talk, Group Discussion, PPT,

Teaching Aids

Black board, Projector,

Course Designer

Mr. M. Mohamed Ishaq

Page 69: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Content and Lecture Schedule

S.No. Topic No. of

Lectures

Content

Delivery

Method

Teaching

aids

Unit 1

1.1

Definition, Objectives, Advantages ,

Auditing Vs Investigation, Auditing Vs

Accountancy

10

Lecture,

Discussion,

PPT

Black Board,

Projector

1.2

Qualification, Appointment. Rights,

Duties and Removal of Company

Auditor.

5

Lecture,

Discussion,

PPT

Black Board,

Projector

Unit – 2

2.1 Audit Report - Audit Programme –

Audit Notes – 5

Lecture &

PPT

Discussion

Black Board,

Projector

2.2 Audit Files, Working Papers, Procedure

For Audit. 10

Discussion,

Chalk &

Talk

Black Board,

Projector

Unit – 3

3.1 Internal Control, Internal Check,

Internal Audit. 7

Lecture,

Chalk &

Talk, PPT

Black Board,

Projector

3.2

Vouching of Cash Transactions and

Trading Transactions.

8 Chalk &

Talk, PPT

Black Board,

Projector

Unit – 4

4.1 Verification of Balance Sheet 8 Chalk &

Talk, PPT

Black Board,

Projector

4.2 Valuation of Assets and Liabilities 7

Lecture,

Chalk &

Talk

Black Board

Unit – 5

5.1 Liabilities of Auditor, liabilities for

Negligence, Liabilities for Misfeasance 10

Lecture,

Chalk &

Talk, PPT

Black Board,

Projector

5.2

Legal Positions, Auditor’s Duty as to

Dividend.

5

Lecture,

Chalk &

Talk, PPT

Black Board,

Projector

Total 75

Page 70: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Assessment

Distribution of questions and marks

Bloom’s

Taxonomy

Sessional Examination Summative Examinations

Part

A

Part

B

Part

C

Total Part

A

Part

B

Part

C

Total

Knowledge 4(4) 8 Questions

(20

marks

+

Assignment

5 marks)

Total 25 marks)

10

(10)

20

Questions

(Total 75

marks)

Understand

ing

2 (a

or b)

(8)

5 (a

or b)

(35)

Application 1 of

2 (8)

3 of

5

(30)

Notes: Figures in parenthesis are Marks

Bloom’s Taxonomy

CIA TEE

Level % Weight Marks Attainment % Weight Marks Attainment

K1 0.4 1 8 8 0.4 1 30 30

K2 0.4 2 8 16 0.4 2 30 60

K3 0.2 3 4 12 0.2 3 15 45

Total 1 20 36 1 75 135

Assignment 5 10

Total 25 46

Page 71: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Code Course Title Category L T P Credits

20UECA31 Modern Banking Allied III 90 - - 3

Preamble

As Banking Technology is recent inevitable Technology which plays vital role in

day today banking operations this course makes aware the arts students to learn and

understand the technology in banking.

Course Outcomes (CO)

On the successful completion of the course, students will be able to

No. Course Outcome Knowledge level

CO1 Understand the modern technologies in Banking Operations K1

CO2 Familiar with Functions and Operations of ATM K2 , K3

CO3 Develop the knowledge of Electronic Payment System K1 , K2

CO4 Develop the knowledge of Internet Banking K1,K2,K3

CO5 Understand the Prospects and Challenges of E- Banking K1,K2

K1-Knowledge K2-Understand K3- Apply

Mapping of CO with PO and PSO

PO1 PO2 PO3 PO4 PO5 PS01 PS02 PS03 PS04 PSO5

CO1 M M S L M S S S S S

CO2 S S S M M S M S S S

CO3 M M L S S S S S S S

CO4 S L M M L M S M S M

CO5 M S L S S S M S M S

S-Strong M-Medium L-Low

Syllabus

UNIT I (20 Hrs)

Introduction to E- Banking: E – Banking – Meaning - Definition - Evolution of E

– Banking in India - Objectives of E - Banking - Benefits of E – Banking, Core Banking –

Meaning – Features, Advantages and Disadvantages - Internet Banking, Mobile Banking,

Tele Banking, Distinction between E - Banking and Traditional Banking.

UNIT II (18 Hrs)

Concepts of ATM: ATM – Meaning –Features - Functions of ATM – Input and

Output Devices of ATM - Pin Management of ATM – Do’s and Don’ts of ATM – POS –

Advantages and Disadvantages of ATM, Safety Measures for customers in using ATM.

Page 72: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

UNIT III (14 Hrs)

E – Payments: Methods of Payment systems – Distinction between Debit Card –

Credit Card – Smart cards – Biometric Card – E - Cheque, E –Purse, E-Cash, E-Payments–

NEFT, EFT, SWIFT, RTGS, Digital Signature, ECS.

UNIT IV (20 Hrs)

Access to Internet Banking: Internet Banking – Meaning, Features, Operations

of Internet Banking, Services offered by Internet Banking – Steps to Access Internet

Banking, Security risks of Internet Banking, Safety Tips for safe Online Banking, Facets

of E- Internet Banking.

UNIT V (18 Hrs)

Prospects and Challenges: Concept of Phishing, Recent Developments in

Banking Sector, Reasons of unused Internet banking at rural side, Deterrents of E –

Banking - Models of E – Banking - Opportunities and Challenges of E- Banking in India.

Books for Study

1. R.Ramachandran ,Banking Theory and practice , MJP Publishers , New Delhi.

Reference Books

1. Rajesh and T. R Sivagnanasithi,Banking Theory Law and Practice , Tata McGraw

Publishing Company LTD.

2. C .S. Rao & S. Arunajatesan ,Technology in Banking ,Margham Publications.

3. S. Gurusawamy, Banking Theory Law and practice , Vijay Nicole Imprints Private

Limited.

4. Rabi Narayana Misra, E –Banking Management ,Discovery Publishing House PVT

LTD.

Pedagogy

Chalk & Talk, Group Discussion, PPT,

Teaching Aids

Black board, Projector,

Course Designer

Mr. A. Abdul Hameed

Page 73: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Content and Lecture Schedule

Module

No. Topic

No. of

Lectures

Content

Delivery

Method

Teaching

Aids

Unit -1

1.1

E – Banking – Meaning - Definition -

Evolution of E – Banking in India,

Objectives of E - Banking - Benefits of E

– Banking

7 Lecturing Black Board

1.2

Core Banking – Meaning – Features,

Advantages and Disadvantages - Core

Banking – Advantages and

Disadvantages.

7 Lecturing Black Board

1.3

Internet Banking, Mobile Banking, Tele

Banking, Distinction between E -

Banking and Traditional Banking.

6 Lecturing Black Board

Unit -2

2.1

ATM – Meaning –Features - Functions of

ATM, Input and Output Devices of ATM -

Pin Management of ATM , Do’s and

Don’ts of ATM.

8 Lecturing Black Board

2.4 POS ( Point of Sale ) 4 Lecturing Black Board

2.5

Advantages and Disadvantages of ATM,

Safety Measures for customers in using

ATM.

6 Lecturing Black Board

Unit -3

3.1

Methods of Payment systems –

Distinction between Debit Card – Credit

Card - Advantages and Disadvantages.s

6 Lecturing Black Board

3.2 Smart cards – Biometric Card – E -

Cheque, E –Purse, E-Cash. 4 Lecturing Black Board

3.3 E-Payments–NEFT, EFT, SWIFT, RTGS,

Digital Signature, ECS. 4 Lecturing Black Board

Unit -4

4.1 Internet Banking – Meaning , Features.

Operations of Internet Banking. 7 Lecturing Black Board

4.2 Services offered by Internet Banking –

Steps to Access Internet Banking 6 Lecturing Black Board

Page 74: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

4.3

Security risks of Internet Banking,

Safety Tips for safe Online Banking.

Facets of E- Internet Banking.

7 Lecturing Black Board

Unit -5

5.1 Concept of Phishing , Recent

Developments in Banking Sector. 6 Lecturing Black Board

5.2 Reasons of unused Internet banking at

rural side, Deterrents of E –Banking 6 Lecturing Black Board

5.3 Models of E – Banking, Oppotunities

and Challenges of E- Banking in India. 6 Lecturing Black Board

Total 90

Assessment

Distribution of questions and marks

Bloom’s

Taxonomy

Sessional Examination Summative Examinations

Part

A

Part

B

Part

C

Total Part

A

Part

B

Part

C

Total

Knowledge 4(4) 8 Questions

(20

marks

+

Assignment

5 marks)

Total 25 marks)

10

(10)

20

Questions

(Total 75

marks)

Understand

ing

2 (a

or b)

(8)

5 (a

or b)

(35)

Application 1 of

2 (8)

3 of

5

(30)

Notes: Figures in parenthesis are Marks

Bloom’s Taxonomy

CIA TEE

Level % Weight Marks Attainment % Weight Marks Attainment

K1 0.4 1 8 8 0.4 1 30 30

K2 0.4 2 8 16 0.4 2 30 60

K3 0.2 3 4 12 0.2 3 15 45

Total 1 20 36 1 75 135

Assignment 5 10

Total 25 46

Page 75: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Code Course Title Category L T P Credits

20UCRS31 MS Office Practical SBS I 2 - 28 2

Preamble

Make learners computer literates, train the learners in preparation of documents

using MS Word, Ms Excel, MS Power Point and MS Access.

Syllabus

Practical

1. Introduction to computers

2. By Using word document

Prepare Resume

Create and delete Table

Insert pictures

Prepare and Insert Charts

Create Mail merge

3. By Using Excel

Prepare an Excel sheet for Tax calculation

Prepare an Excel sheet for Sales analysis

Prepare an Excel sheet for Mark Statements

Prepare an Excel sheet for Salary Bill

4. By Using Power Point

Prepare slides for presentation of a seminar

Prepare slides for presentation of an advertisement

Prepare slides for presentation of sales data

5. By Using MS Access

Create a table

Create a report

Course Designer

Mr. K. Mohamed Irshad

Page 76: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Code Course Title Category L T P Credits

20UCRC41 Business Mathematics Core X 90 - - 4

Preamble

Understand the application of mathematics in business, comprehend Set theory,

Indices and Logarithms, and enable the learners to develop skills in Commercial

arithmetic, calculus, integration and matrices

Course Outcomes

After completing this course the student will be able to

S.No. Course Outcome Knowledge Level

CO1 Understand the Mathematical applications in Economics,

Finance, Commerce and Management. K1 K2 K3

CO2

Explain the Concepts and use formulas, equations

Mathematical expression in relationship with various

context

K1,K2, K3

CO3 Apply the knowledge in mathematics (set theory, indices,

matrices etc.) in solving in solving business problems. K1,K2, K3

CO4

Analyse and demonstrate mathematical skills required in

mathematically intensive areas in commerce, economics and

business

K1,K2, K3

CO5 Acquire knowledge and skills with practical problems. K1,K2,K3,

K1-Knowledge K2-Understand K3- Apply

Mapping of CO with PO and PSO

PO1 PO2 PO3 PO4 PO5 PS01 PS02 PS03 PS04 PSO5

CO1 S S S M S S S S M S

CO2 S M S M S S M S S S

CO3 M M S S M M S M S M

CO4 S M M S S M S M S M

CO5 S M S S S S M S M S

S-Strong M-Medium L-Low

Page 77: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Syllabus

UNIT I (15 hrs)

Elements of Set theory – Definition – Symbols – Roster method and Rule method

– Types of sets- Union and Intersection – Sub sets – Complements – Difference of two

sets – Family of sets – Venn Diagram – De- Morgan’s law.

UNIT II (16 hrs)

Indices – Positive – Fractional – Operation with power function. Logarithms –

Definition – Exponential forms – Laws of logarithms – Change of base Formula –

Common logarithms and Natural logarithms – Characteristics and mantissa – Rules to

write – Practical problems.

UNIT III (12 hrs)

Commercial Arithmetic – Interest – Simple – Compound – Normal rate – Effective

rate – Depreciation – Present Value.

UNIT IV (19 hrs)

Discounting of Bills – Face value of Bills - Banker’s Discount – Banker’s Gain –

Normal Due Date – Legal Due Date – Calculation of period for Banker’s Discount and

True Discount

UNIT V (28 hrs)

Matrices and Determinants: Definition-Basic Concepts-Addition, Subtraction and

Multiplication of Matrices-Transpose of a Matrix, Inverse, Solving equations by Matrix

method-Determinants and Solution of Simultaneous Linear equations.

Books for Study

1. Business Mathematics – D.C. Sancheti and V.K. Kapoor

2. Business Mathematics – M. Manoharan & C.Elango

3. Business Mathematics – V.K. Kapoor

Pedogogy

Chalk and Talk, Group Discussion, PPT

Teaching Aids

Black Board, LCD Projector, Laptop

Course Designer

Mr. K. Mohamed Irshad

Page 78: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Contents and Lecture Schedule

S.No. Topic No. of

Lectures

Content

delivery

method

Teaching

aids

Unit 1

1.1

Elements of Set theory – Definition –

Symbols – Roster method and Rule

method

4 Lecture

discussion

Black Board

Projector

1.2 Types of sets- Union and Intersection 4 Lecture

discussion

Black Board

Projector

1.3 Sub sets, Complements, Difference of

two sets, Family of sets 4

Lecture

discussion

Black Board

Projector

1.4 Venn Diagram, De-Morgan’s law. 3 Lecture

discussion

Black Board

Projector

Unit – 2

2.1 Indices, Positive, Fractional, Operation

with power function 8

Lecture

discussion

Black Board

Projector

2.2

Logarithms, Definition, Exponential

forms, Laws of logarithms, Change of

base Formula, Common logarithms and

Natural logarithms Characteristics and

mantissa, Rules to write, Practical

problems.

8 Lecture

discussion

Black Board

Projector

Unit - 3

3.1 Commercial Arithmetic, Interest, Simple,

Compound Normal rate, Effective rate 8

Lecture

discussion

Black Board

Projector

3.2 Depreciation, Present Value 4 Lecture

discussion

Black Board

Projector

Unit – 4

4.1 Discounting of Bills – Face value of Bills 4 Lecture

discussion

Black Board

Projector

4.2 Banker’s Discount – Banker’s Gain 5 Lecture

discussion

Black Board

Projector

4.3 Normal Due Date – Legal Due Date 5 Lecture

discussion

Black Board

Projector

4.4 Calculation of period for Banker’s

Discount and True Discount 5

Lecture

discussion

Black Board

Projector

Page 79: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Unit – 5

5.1 Definition-Basic Concepts 2 Lecture

discussion

Black Board

Projector

5.2 Addition, Subtraction and Multiplication

of Matrices 12

Lecture

discussion

Black Board

Projector

5.3 Transpose of a Matrix, Inverse, Solving

equations by Matrix method 8

Lecture

discussion

Black Board

Projector

5.4 Determinants and Solution of

Simultaneous Linear equations 6

Lecture

discussion

Black Board

Projector

Total 90

Assessment

Distribution of questions and marks

Bloom’s

Taxonomy

Sessional Examination Summative Examinations

Part

A

Part

B

Part

C

Total Part

A

Part

B

Part

C

Total

Knowledge 4(4) 8 Questions

(20

marks

+

Assignment

5 marks)

Total 25 marks)

10

(10)

20

Questions

(Total 75

marks)

Understand

ing

2 (a

or b)

(8)

5 (a

or b)

(35)

Application 1 of

2 (8)

3 of

5

(30)

Notes: Figures in parenthesis are Marks

Bloom’s Taxonomy

CIA TEE

Level % Weight Marks Attainment % Weight Marks Attainment

K1 0.4 1 8 8 0.4 1 30 30

K2 0.4 2 8 16 0.4 2 30 60

K3 0.2 3 4 12 0.2 3 15 45

Total 1 20 36 1 75 135

Assignment 5 10

Total 25 46

Page 80: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Code Course Title Category L T P Credits

20UCRC42 Management Accounting Core XI 75 - - 4

Preamble

To offer a good balance between the concept and procedures applied in

accumulation of accounting data and the use of the same by management in performing

the functions of planning decision – making and control and also to inculcate the skills

of accounting’s immense potential of service to management in meeting the diverse

needs of modern management.

Course Outcomes (CO)

On the successful completion of this course, students will be able to

No. Course Outcomes Knowledge Level

CO1

Explaining the important elements of management

accounting and management capacity and its inter

relationship and fundamental differences between the

financial accounting, cost accounting and management

accounting

K1,K2,K3

CO2

Signifying the analytical methods and devices used in

analyzing financial statements and interpreting ratios in

different ways

K1,K2,K3

CO3

Focusing the exercise involved in the preparation of funds

flow analysis and also enumerating the net effects of business

events on cash flow analysis

K1,K2,K3

CO4

Applying marginal costing technique in the product cost and

period cost in recognition of ideas underlying Break – Even

Analysis and Cost – Volume Profit relationship

K1,K2,K3

CO5

Determine the use of budget and budgetary control and the

important of standard costs for appraising performance in

controlling cost of a product or rendering a service

K1,K2,K3

K1 – Knowledge K2 – Understand K3 – Apply

Mapping of CO with PO and PSO

PO1 PO2 PO3 PO4 PO5 PS01 PS02 PS03 PS04 PSO5

CO1 S S S M S S S S M S

CO2 M M S M S M L S M S

CO3 M M S S M M S M S S

CO4 S S M S S L S M M M

CO5 S M S S S S M S M S

S-Strong M-Medium L-Low

Page 81: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Syllabus

UNIT I (15 Hrs)

Management Accounting – Meaning – Concept , Function, Role– Scope –

Objectives & Limitations –Management Accounting Vs Financial Accounting –

Management accounting Vs Cost Accounting _ Tools and Techniques of Management

accounting – The emerging pattern – Management Information System.

UNIT II (15 Hrs)

Analysis and Interpretation of Financial Statements – Concept, Nature,

Importance and Limitations of Financial Statements – Types of Financial Analysis –

Methods and Device used in analysing financial statements – Comparative Financial

statement – Common Size Statement – Trend Analysis.

Ratio Analysis – Meaning - Nature, interpretation and classification of ratios –

Computation of Ratios – Liquidity, Solvency and Profitability.

UNIT – III (15 Hrs)

Funds Flow Statement – Cash Flow Statement as per AS3 (simple problems only).

Marginal Costing and Break Even Analysis – Profit Planning – Cost Volume Profit

Analysis (excluding Income determination under Absorption costing, and Application

of marginal costing for managerial decision)

UNIT – IV (15 Hrs)

Budget and Budgetary Control – Meaning – Concept, Objectives, Advantages

and Limitation of Budgets and Budgetary controls – Classification and Preparation of

Budgets –Sales Budget, Production Budget, Raw Materials and Raw Materials

Procurement Budget - Cash Budget and Flexible Budget.

UNIT V (15 Hrs)

Standard Costing – Meaning, Concept and Essentials for an effective system of

Standard Costing – Variance Analysis – Classification of Variances - Material and Labour

Variances only (Simple Problems only)

Books for Study

1. Management Accounting - Shashi K. Gupta, R.K. Sharma, Anuj Gupta, Kalyani

Publishers, 2014.

2. RSN Pillai and Bhagavathi – Management Accounting – S. Chand.

Pedagogy

Chalk and Talk, Group Discussion, PPT

Teaching aids

Black Board, LCD Projector

Course Designer

Dr. A. Sulthan Mohaideen

Page 82: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Contents and Lecture Schedule

Module

No. Topic

Number

of

Lectures

Content

Delivery

Method

Teaching

Aids

Unit I Introduction to Management Accounting

1.1 Management Accounting – Meaning

- Definition – Objectives 8

Chalk and

Talk Black Board

1.2

Relationship between Cost,

Financial and Management

Accounting

7 Chalk and

Talk Black Board

Unit II Analysis and Interpretation of Financial Statement and ratio analysis

2.1 Financial Statement Analysis and

Interpretation: Accounting 4

Chalk and

Talk Black Board

2.2 Ratio, their significance, utility and

limitations, 5

Chalk and

Talk Black Board

2.3 Analysis of Liquidity – Profitability

and Solvency 6

Chalk and

Talk Black Board

Unit III Fund Flow statement and Cash Flow Statement

3.1 Statement of changes in financial

position (Fund Flow statement) - 7

Chalk and

Talk Black Board

3.2

Cash Flow Analysis, Forecasting of

funds requirements (As per

Accounting Standard 3)

8 Chalk and

Talk Black Board

Unit IV Marginal Costing

4.1 Marginal Costing – Meaning –

Objectives 2

Chalk and

Talk Black Board

4.2

Advantages and Limitations –

Break-Even Point. ( Cost – Volume –

Profit analysis )

5 Chalk and

Talk Black Board

4.3

Decision involving Alternative

Choices – concepts of Decision

making – Steps in Decision making

3 Chalk and

Talk Black Board

4.4

Sales Mix – Product mix -Exploring

new markets – Discontinuance of a

product line

3 Chalk and

Talk Black Board

4.5

Make or Buy decision – Equipment

replacement – Change Vs Status

Quo – Expand or Contract – Shut

Down or Continue

2 Chalk and

Talk Black Board

Page 83: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Unit V Budget and Budgetary Control-Standard Costing and Variance Analysis

5.1

Budget and Budgetary Control –

Meaning – Concept, Objectives,

Advantages and Limitation of

Budgets and Budgetary controls

4 Chalk and

Talk Black Board

5.2

Classification and Preparation of

Budgets –Sales Budget, Production

Budget, Raw Materials and Raw

Materials Procurement Budget -

Cash Budget and Flexible Budget.

4 Chalk and

Talk Black Board

5.3

Standard Costing – Meaning,

Concept and Essentials for an

effective system of Standard

Costing –

4 Chalk and

Talk Black Board

5.4

Variance Analysis – Classification of

Variances - Material and Labour

Variances only (Simple Problems

only)

3 Chalk and

Talk Black Board

Total 75

Page 84: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Assessment

Distribution of questions and marks

Bloom’s

Taxonomy

Sessional Examination Summative Examinations

Part

A

Part

B

Part

C

Total Part

A

Part

B

Part

C

Total

Knowledge 4(4) 8 Questions

(20

marks

+

Assignment

5 marks)

Total 25 marks)

10

(10)

20

Questions

(Total 75

marks)

Understand

ing

2 (a

or b)

(8)

5 (a

or b)

(35)

Application 1 of

2 (8)

3 of

5

(30)

Notes: Figures in parenthesis are Marks

Bloom’s Taxonomy

CIA TEE

Level % Weight Marks Attainment % Weight Marks Attainment

K1 0.4 1 8 8 0.4 1 30 30

K2 0.4 2 8 16 0.4 2 30 60

K3 0.2 3 4 12 0.2 3 15 45

Total 1 20 36 1 75 135

Assignment 5 10

Total 25 46

Page 85: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Code Course Title Category L T P Credits

20UCRC43 Partnership Accounts CORE XII 90 - - 4

Preamble

To equip the students with detailed insight into the specialised accounting and

their application to complex business situation and to gain comprehensive understating

of all aspects relating to partnership accounting.

Course Outcomes (CO)

On the successful completion of this course, students will be able to

No. Course Outcomes Knowledge Level

CO1

Describe the importance of partnership firm in the business

environment. Examine the methods of maintaining partners’

capital account

K1 & K2

CO2 Ascertain the proper accounting treatments during

admission of a partner K1 & K2

CO3 Ascertain the proper accounting treatments during

retirement and death of a partner K2 & K3

CO4 Appraise the accounting procedure of amalgamation of firms

and sale of partnership to company K2 & K3

CO5 Evaluate the methods of dissolution of firms and settlement

of accounts including insolvency of partners. K1, K2 & K3

K1 – Knowledge K2 – Understand K3- Apply

Mapping of CO with PO and PSO

PO1 PO2 PO3 PO4 PO5 PS01 PS02 PS03 PS04 PSO5

CO1 M L S S S S S M M S

CO2 S S M M M S M S S S

CO3 M S S M S S S M S S

CO4 M M S S S M S M S M

CO5 S L S M M S M S M S

S-Strong M-Medium L-Low

Page 86: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Syllabus

UNIT I (20 Hrs)

Partnership Accounts – Partnership –Definition – Provision relating to

Partnership Accounting – Capital and Current Accounts of partners – Fixed and Floating

– Appropriation of profits – Past adjustments and guarantee.

UNIT II (15 Hrs)

Admission of partner – Calculation of new profit sharing ratio – Adjustment of

undistributed profits, losses and reserves – Revaluation of Assets and Liabilities –

Treatment of Goodwill – Adjustment of capitals of partners after admission of a partner.

UNIT III (15 Hrs)

Retirement of Partner – Transfer of balance due to retired partner – Death of a

partner – Treatment of joint life policy – Settlement of amount due to legal

representative of deceased partner.

UNIT IV (20 Hrs)

Dissolution of Partnership – Accounting treatment – Insolvency of a Partner or

partners – Decision in Garner vs. Murray case – Insolvency of all partners – Gradual

Realisation of Assets and Piecemeal distribution of Cash – Proportionate capital method

– Maximum loss method

UNIT V (20 Hrs)

Amalgamation of firms – Sale to a Company

Books for Study

1. Advanced Accountancy – M.C. Shukla and T.S. Grewal

2. Advanced Accountancy – P.C. Tulsian

3. Advanced Accountancy – S.P. Jain and K.L. Narang

Note: The questions should be asked in the ratio of 80% for problems and 20% for

theory

Pedagogy

Lecture, PPT, Quiz, Assignment, Group Discussion, Seminar

Course Designer

Dr. A. Sulthan Mohaideen

Page 87: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Contents and Lecture Schedule

S. No. Topic No. of

Lectures

Content

delivery

method

Teaching

aids

Unit 1 – Partnership Accounts

1.1

Partnership Accounts - Provision

relating to Partnership Accounting

- Capital and Current Accounts of

partners – Fixed and Floating

10 Lecture

Chalk & Talk

PPT

Black Board

1.2 Appropriation of profits – Past

adjustments and guarantee. 10 Lecture PPT

Unit – 2 Admission of partner

2.1

Admission of partner – Calculation

of new profit sharing ratio –

Adjustment of undistributed

profits, losses and reserves –

Revaluation of Assets and

Liabilities – Treatment of Goodwill

– Adjustment of capitals of partners

after admission of a partner.

15 Chalk & Talk Black Board

Unit – 3 Retirement and Death of Partner

3.1 Retirement of Partner – Transfer of

balance due to retired partner 8

Lecture

Chalk & Talk

PPT

Black Board

3.2

Death of a partner – Treatment of

joint life policy – Settlement of

amount due to legal representative

of deceased partner

7 Chalk & Talk Black Board

Unit – 4 Dissolution of Partnership

4.1

Dissolution of Partnership –

Insolvency of a Partner or partners

– Decision in Garner vs. Murray

case – Insolvency of all partners

10 Lecture

Chalk & Talk

PPT

Black Board

4.2

Gradual Realisation of Assets and

Piecemeal distribution of Cash –

Proportionate capital method –

Maximum loss method

10 Chalk & Talk PPT

Black Board

Page 88: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Unit – 5 Amalgamation of firms – Sale to a Company

5.1 Amalgamation of firms 10 Lecture

Chalk & Talk

PPT

Black Board

5.2 Sale to a Company 10 Chalk & Talk PPT

Black Board

Total 90

Assessment

Distribution of questions and marks

Bloom’s

Taxonomy

Sessional Examination Summative Examinations

Part

A

Part

B

Part

C

Total Part

A

Part

B

Part

C

Total

Knowledge 4(4) 8 Questions

(20

marks

+

Assignment

5 marks)

Total 25 marks)

10

(10)

20

Questions

(Total 75

marks)

Understand

ing

2 (a

or b)

(8)

5 (a

or b)

(35)

Application 1 of

2 (8)

3 of

5

(30)

Notes: Figures in parenthesis are Marks

Bloom’s Taxonomy

CIA TEE

Level % Weight Marks Attainment % Weight Marks Attainment

K1 0.4 1 8 8 0.4 1 30 30

K2 0.4 2 8 16 0.4 2 30 60

K3 0.2 3 4 12 0.2 3 15 45

Total 1 20 36 1 75 135

Assignment 5 10

Total 25 46

Page 89: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Code Course Title Category L T P Credits

20UCRC44 Business Law –II CORE XIII 75 - - 3

Preamble

Acquire knowledge regarding Business laws that govern the promotion and

management of business undertakings. Comprehend the laws relating to carriage of

goods and enable the students understand the provisions.

Course Outcomes (CO)

On the successful completion of the course, students will be able to

No. Course Outcome Knowledge level

CO1 Gain knowledge about sale of Goods K1, K2,K3

CO2 Understand provisions regarding carriage of goods K1,K2,K3

CO3 Applying provisions to consumer protection K1,K2, K3

CO4 Understand & Applying foreign exchange regulations K1, K2,K3

CO5 Analysis of information technology provisions K1, K2,K3

K1-Knowledge K2-Understand K3-Apply

Mapping of CO with PO and PSO

PO1 PO2 PO3 PO4 PO5 PS01 PS02 PS03 PS04 PSO5

CO1 S L S S S S S M M S

CO2 M S M M M S M S S S

CO3 M S M M S S S M S S

CO4 S M M S S M S M S S

CO5 S L S M S M S S M S

S-Strong M-Medium L-Low

Syllabus

UNIT I

The Law of Sale of Goods-Definitions, Difference between Sale and Agreement to

Sale- Conditions and Warranty - Difference Between Conditions and Warranties -

Implied Conditions and Warranties laid down by The Indian Sale of Goods Act –

Doctrine of Caveat Emptor – Delivery – Meaning, Modes, Rules Regarding Delivery of

Goods – Provisions Regard to Passing of Property - Rules in Regard to Passing of

Property - General Rule Regarding Passing of Title Subject to Exceptions - Unpaid seller

Rights – Auction Sales - Meaning, Kinds, Implied Conditions and Warranties on Auction

Sale – Remedies Against the Seller for Breach of Contract.

Page 90: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

UNIT II

Law of Carriage of Goods – Carriage of Goods by Land – Carrier – Meaning –

Types – Common Carrier – Duties – Rights and Liabilities - Private Carrier – Differences

between Common Carrier and Private Carrier - Roadways and Railways - Carriage of

Goods by Sea – Charter Party – Different types – Bill of Lading - Carriage of Goods by

Air – Domestic and International - Law of Affreightment - Charter Party Vs Bill of

Lading.

UNIT III

Consumer Protection Act, 2019 – Objectives – Definitions – Consumer

protection Council – Consumer Disputes Redressal Agencies – Consumer Complaint –

Remedial Action.

UNIT IV

The Foreign Exchange Management Act, 1999 – Introduction- Application –

Definition-Regulation And Management Of Foreign Exchange-Authorised Persons-

Contravention And Penalties-Adjudication And Appeal- - Directorate Of Enforcement

Miscellaneous.

UNIT V

The Information Technology Act, 2000- Definitions-Objectives- Exceptions-Digital

Structure- Electronic Governance-Attribution, Acknowledgement, Etc.- Secure

Electronic Records- Regulations Of Certifying Authorities- Digital Signature Certificate-

Duties Of Subscriber- Penalties And Adjudication- Cyber Regulations-Offences.

Books for Recommended

1. Hand Book of Mercantile Law – E.Venkatesan

2. Business law – Shukla & Saxena

3. Business law – N.D.Kapoor

4. Business and Industrial law – M.C. Kucha

Books for Study

1. Elements of Mercantile Law – N. D.Kapoor

2. Business Law – R.S.N. Pillai & Bagawathi

Pedagogy

Chalk & Talk, Group Discussion, PPT

Teaching Aids

Black board, Projector

Course Designer

Mr. K. Rasool Mydeen

Page 91: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Contents and Lecture Schedule

S. No. Topic No. of

Lectures

Content

delivery

method

Teaching

aids

Unit 1

1.1 Sale of Goods 10

Lecture

Discussion,

PPT

Black Board

Projector

1.2 Unpaid seller Rights 5 Lecture,

Discussion Black Board

Unit – 2

2.1 Carriage of Goods by Land 5 Lecture & PPT

Discussion

Black Board

Projector

2.2 Carriage of Goods by Sea and Air 10 Discussion,

Chalk & Talk

Black Board

Projector

Unit – 3

3.1 Consumer Protection 5 Lecture, Chalk

& Talk, PPT

Black Board

Projector

3.2 Consumer Disputes Redressal

Agencies 10

Chalk & Talk,

PPT

Black Board

Projector

Unit – 4

4.1 The Foreign Exchange Management 10

Discussion

Chalk & Talk,

PPT

Black Board

Projector

4.2 Directorate Of Enforcement and

Miscellaneous 5

Lecture,

Discussion,

Chalk & Talk

Black Board

Unit – 5

5.1 Information Technology Act 10 Lecture, Chalk

& Talk, PPT

Black Board

Projector

5.2 Regulations Of Certifying

Authorities 05

Lecture, Chalk

& Talk, PPT

Black Board

Projector

Total 75

Page 92: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Assessment

Distribution of questions and marks

Bloom’s

Taxonomy

Sessional Examination Summative Examinations

Part

A

Part

B

Part

C

Total Part

A

Part

B

Part

C

Total

Knowledge 4(4) 8 Questions

(20

marks

+

Assignment

5 marks)

Total 25 marks)

10

(10)

20

Questions

(Total 75

marks)

Understand

ing

2 (a

or b)

(8)

5 (a

or b)

(35)

Application 1 of

2 (8)

3 of

5

(30)

Notes: Figures in parenthesis are Marks

Bloom’s Taxonomy

CIA TEE

Level % Weight Marks Attainment % Weight Marks Attainment

K1 0.4 1 8 8 0.4 1 30 30

K2 0.4 2 8 16 0.4 2 30 60

K3 0.2 3 4 12 0.2 3 15 45

Total 1 20 36 1 75 135

Assignment 5 10

Total 25 46

Page 93: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Code Course Title Category L T P Credits

20UECA44 Elements of Banking and Insurance Allied IV 90 - - 3

Preamble

This course impart knowledge about day to day operations and practices of

Banking. And it acquaint with the Principles and Practice of Insurance.Learners

understand the provisions relating to Life and general Insurance. It enable the learners

to understand the procedures for taking Insurance Policies.

Course Outcomes (CO)

On the successful completion of the course, students will be able to

No. Course Outcome Knowledge level

CO1 Understand Banking Functions and its Operations K1,K2

CO2 Understand operations of various types of Accounts K1 , K2

CO3 Understand the procedure for securing Loans and

Advances K1, K2,K3

CO4 Understand the basic concept of Insurance and its Acts K1, K2, K3

CO5 Gaining the knowledge about Life and General Insurance K2, K3,K3

K1-Knowledge K2-Understand K3-Apply

Mapping of CO with PO and PSO

PO1 PO2 PO3 PO4 PO5 PS01 PS02 PS03 PS04 PSO5

CO1 M M M M M S M S M M

CO2 S M M L L S M M L L

CO3 M L L S S M M L S S

CO4 S M M M M S L M S M

CO5 M S S M L M S M M L

S-Strong M-Medium L-Low

Syllabus

UNIT I (16 Hrs)

Introduction Commercial Banking: Commercial Banking Functions – Banker -

Customer – Meaning and Definitions -Relationship between Banker and Customer:

General Relationship – Special Relationship - Obligation to honour cheques, secrecy

maintenance, Bankers Lien, Right to set off.

Page 94: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

UNIT II (18 Hrs)

Banking Functions: Operations of Bank Accounts – Types of Deposit Accounts–

Fixed Deposit Receipt – Joint Account – Credit Card – Debit Card – Deposit Savings

Scheme - Types of Customers: Procedure for Opening and Closing of Accounts –

Individuals: Minor, Married Women, Lunatics, Drunkard and Illiterate.

UNIT III (18 Hrs)

Loans and Advances: Principles of Lending – Secured and Unsecured Loans –

Modes of Creating 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.

UNIT IV (20 Hrs)

Life Insurance: Insurance – Definition – Nature – Functions – Importance –

Fundamental Principles of Insurance – Insuarnce Contract – Types – IRDA Act. Life

Insurance Act 1956 – Life Insurance – Nature, Definition, Advantages – Life Insurance

Vs General Insurance – Classification of Life Insurance Policies – Annuities - Mortality

Table –Role of the Development officer and Good Qualities of Development Officer.

UNIT V (18 Hrs)

General Insurance: Marine Insurance Act, 1963 – Marine Insurance – Definition –

Nature – Marine Insurance Policies – Clauses of Marine Insurance Policy - General

Insurance Act, 1972 – Motor Insurance – Burglary – Personal Accident Insurance -

Fidelity Guarantee Insurance- Types- Property Insurance – Health Insurance.

Books for Recommended

1. R.Ramachandran ,Banking Theory and practice , MJP Publishers.

2. Periasamy , Fundamentals of Insurance ,Vijay Nicole Imprints Private Limited.

Books for Study

1. Rajesh and T. R Sivagnanasithi , Banking Theory Law and Practice, Tata McGraw-

Hill Publishing Company Limited.

2. A.V. Ranganadharchary& D.S, Rao , Banking Theory Law and Practice

3. M. Revathy Sriram , Core Banking Solution, PHL Learning Private Limited.

4 .P. Periasamy , Priniciples and Practice of Insurance , Himalaya Publishing House.

Pedagogy

Chalk & Talk, Group Discussion, PPT

Teaching Aids

Black board, Projector

Course Designer

Mr. A. Abdul Hameed

Page 95: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Contents and Lecture Schedule

Module

No. Topic

No. of

Lectures

Content

Delivery

Method

Teaching

Aids

Unit -1

1.1 Commercial Banking Functions – Banker

- Customer – Meaning and Definitions 6 Lecturing Black Board

1.2

Relationship between Banker and

Customer: General Relationship – Special

Relationship

6 Lecturing Black Board

1.3

Obligation to honour cheques, secrecy

maintenance, Bankers Lien, Right to set

off.

4 Lecturing Black Board

Unit -2

2.1

Operations of Bank Accounts – Savings

Deposit Account – Current Account –

Recurring Deposit Account – Fixed

Deposit Account

7 Lecturing Black Board

2.4

Fixed Deposit Receipt – Joint Account –

Credit Card – Debit Card – Deposit

Savings Scheme

5 Lecturing Black Board

2.5

Types of Customers: Procedure for

Opening and Closing of Accounts –

Individuals: Minor, Married Women,

Lunatics, Drunkard and Illiterate.

6 Lecturing Black Board

Unit -3

3.1

Loans and Advances: Principles of

Lending – Secured and Unsecured Loans

– Modes of Creating Security: Lien,

Hypothecation and Mortgages.

7 Lecturing Black Board

3.2

Advances against Securities – Stocks,

Shares and Debentures – Land and

Building – Plant and Machinery – Life

Policies – Fixed Deposits.

7 Lecturing Black Board

3.3 Documents of Title to Goods. 4 Lecturing Black Board

Page 96: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Unit -4

4.1

Insurance – Definition – Nature –

Functions – Importance – Fundamental

Principles of Insurance – Insuarnce

Contract – Types.

7 Lecturing Black Board

4.2

IRDA Act. Life Insurance Act 1956 – Life

Insurance – Nature, Definition,

Advantages.

6 Lecturing Black Board

4.3

Life Insurance Vs General

Insurance – Classification of Life

Insurance Policies – Annuities -

Mortality Table. Role of the Development

officer and Good Qualities of

Development Officer.

7 Lecturing Black Board

Unit -5

5.1

Marine Insurance Act, 1963 – Marine

Insurance – Definition – Nature – Marine

Insurance Policies

6 Lecturing Black Board

5.2

Clauses of Marine Insurance Policy -

General Insurance Act, 1972 – Motor

Insurance.

5 Lecturing Black Board

5.3

Burglary – Personal Accident Insurance

- Fidelity Guarantee Insurance- Types-

Property Insurance – Health Insurance.

7 Lecturing Black Board

Total 90

Page 97: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Assessment

Distribution of questions and marks

Bloom’s

Taxonomy

Sessional Examination Summative Examinations

Part

A

Part

B

Part

C

Total Part

A

Part

B

Part

C

Total

Knowledge 4(4) 8 Questions

(20

marks

+

Assignment

5 marks)

Total 25 marks)

10

(10)

20

Questions

(Total 75

marks)

Understand

ing

2 (a

or b)

(8)

5 (a

or b)

(35)

Application 1 of

2 (8)

3 of

5

(30)

Notes: Figures in parenthesis are Marks

Bloom’s Taxonomy

CIA TEE

Level % Weight Marks Attainment % Weight Marks Attainment

K1 0.4 1 8 8 0.4 1 30 30

K2 0.4 2 8 16 0.4 2 30 60

K3 0.2 3 4 12 0.2 3 15 45

Total 1 20 36 1 75 135

Assignment 5 10

Total 25 46

Page 98: BACHELOR OF COMMERCE SYLLABUS - hkrhc.ac.in

Course Code Course Title Category L T P Credits

20UCRS41 Arithmetic Ability SBS II 30 - - 2

Preamble

To enhance the problem solving skills, to improve the basic mathematical skills

and to help the students who are preparing for any type of competitive examination

like CAT, CMAT, GATE, UPSC, etc.,

Syllabus

UNIT I (6 Hrs)

Numbers – H.C.F & LCM of Numbers – Decimal Fractions – Simplification

UNIT II (6 Hrs)

Square Roots & Cube Roots – Average - Problems on Numbers

UNIT III (6 Hrs)

Ratio and Proportion, Blending Problems Over heads.

UNIT IV (6 Hrs)

Time and Distance, Time and Work, Time and Speed, Problems on Trains

UNIT V (6Hrs)

Permutation and Combination, Shares and Stocks

Books Recommended

“Quantitative Aptitude for Competitive Examination” by R.S. Agarwal, revised and

enlarged edition, S.Chand Publications, New Delhi, Reprint 2007.

Course Designer

Dr. S. Hasan Banu


Recommended