School of Commerce and Management Studies Programme: B.Com Course Code: XCM305 Second Year-Semester – III Course: Advertising L T P C 4 -- -- 2 Max. University Theory Examination:50 Marks Max. Time for Theory Exam : 3 Hrs. Continuous Internal Assessment:50 Marks Objectives : 1 To understand the concept and Importance of Advertisement. 2 To know the different media used for Advertisement. 3 To know how to measure the Advertising Effectiveness 4 To know the facility and support provided to be provided for the marketing by the Institution. 5 To understand how to prepare marketing project report. Course Outcomes Domain Level CO1 Students will be keen towards concepts and importance of Advertisement Cognitive Understand, Remembering & Apply CO2 Students will develop required entrepreneur skills and competence. Cognitive, Psychomotor Understand, Apply CO3 They will be able to prepare the business Plan. Cognitive, Psychomotor & Affective Understand, Remembering & Apply CO4 They will come to know the facility and support provided by the different Institution to the New venture. Cognitive, Psychomotor Understand, Apply CO5 Students will understand how to prepare project report. Cognitive, Psychomotor Understand, Apply, CO6 They would come to know the different financial assistance provided by the various institution to medium and small scale enterprises Cognitive, Psychomotor Understand, Apply Objectives : 1 To understand the concept and Importance of Advertisement. 2 To know the different media used for Advertisement. 3 To know how to measure the Advertising Effectiveness Unit Number Details Hours 1 Introduction:- Advertising meaning, Nature and importance of advertising, types and objectives. Audience Selection; Setting of Advertising budget: Determinants and major methods. 12 2 Media Decision:- Major Media types-Their merits and demerits; Advertising through Internet and Interactive media Issues and considerations; Factors influencing media choice; media selection, media scheduling. 12 3 Message Development:- Advertising Creativity; Advertising appeals; Advertising copy and elements of Print advertisement creativity; Tactics of Print advertisement. 12
Transcript
School of Commerce and Management Studies Programme: B.Com Course Code: XCM305 Second Year-Semester – III
Course: Advertising
L T P C
4 -- -- 2 Max. University Theory Examination:50 Marks
Max. Time for Theory Exam : 3 Hrs. Continuous Internal Assessment:50 Marks
Objectives :
1 To understand the concept and Importance of Advertisement.
2 To know the different media used for Advertisement.
3 To know how to measure the Advertising Effectiveness
4 To know the facility and support provided to be provided for the marketing by the Institution.
5 To understand how to prepare marketing project report.
Course Outcomes Domain
Level
CO1 Students will be keen towards concepts and importance of Advertisement
Cognitive
Understand,
Remembering &
Apply
CO2 Students will develop required entrepreneur skills and competence. Cognitive,
Psychomotor Understand, Apply
CO3 They will be able to prepare the business Plan.
Cognitive,
Psychomotor &
Affective
Understand,
Remembering &
Apply
CO4 They will come to know the facility and support provided by the different Institution to the New venture.
Cognitive,
Psychomotor Understand, Apply
CO5 Students will understand how to prepare project report. Cognitive,
Psychomotor Understand, Apply,
CO6 They would come to know the different financial assistance provided by the various institution to medium and small scale enterprises
Cognitive,
Psychomotor Understand, Apply
Objectives :
1 To understand the concept and Importance of Advertisement.
2 To know the different media used for Advertisement.
3 To know how to measure the Advertising Effectiveness
Unit Number
Details Hours
1
Introduction:- Advertising meaning, Nature and importance of advertising, types and objectives. Audience Selection; Setting of Advertising budget: Determinants and major methods.
12
2
Media Decision:- Major Media types-Their merits and demerits; Advertising through Internet and Interactive media Issues and considerations; Factors influencing media choice; media selection, media scheduling.
12
3
Message Development:- Advertising Creativity; Advertising appeals; Advertising copy and elements of Print advertisement creativity; Tactics of Print advertisement.
12
4
Measuring Advertisement Effectiveness Arguments for and against measuring effectiveness; Advertising testing process; Evaluating communication and sales effects; Pre and Post-testing techniques.
12
5
Organizational Arrangements a) Advertising Agency: Role, types and selection of advertising agency; Reason for
evaluating advertising agencies. b) Social, ethical and legal aspects of advertising in India; Recent Developments and
School of Commerce and Management Studies Programme: B.Com Course Code: XCM301 Second Year-Semester - III
Course: Corporate Accounting
L T P C
4 1 -- 5 Max. University Theory Examination:50 Marks
Max. Time for Theory Exam : 3 Hrs. Continuous Internal Assessment:50 Marks
Objectives :
1 To enable the students to understand the accounting provisions for the company accounts.
2 To understand the meaning of liquidation, its process and accounting for liquidation.
3 To understand the how to account for the profit prior to incorporation.
4 To understand the meaning of goodwill and its different methods of valuation.
5 To understand the meaning and different methods of valuation of shares and its accounting.
6 To understand the provision relating to final accounts of the company
Course Outcomes Domain
Level
CO1 Students will be able to understand the basic provision related to company accounts.
Cognitive
Understand,
Remembering &
Apply
CO2 They will also understand the provisions of liquidation in companies act and its accounting.
Cognitive,
Psychomotor Understand, Apply
CO3 Students will come to know the accounting for the profit earned prior to incorporation and its reflection in the financial statements.
Cognitive,
Psychomotor &
Affective
Understand,
Remembering &
Apply
CO4 Students will understand the concept of intangible assets, specifically goodwill and its different method of valuation and accounting.
Cognitive,
Psychomotor Understand, Apply
CO5 Students will understand the meaning of share and accounting treatment of share capital.
Cognitive,
Psychomotor Understand, Apply,
CO6 Students will understand the provision relating to Company final accounts in the companies act,2013
Cognitive,
Psychomotor Understand, Apply
Unit Number
Details Hours
1
Liquidation of Company: Meaning and causes of Liquidation of a Company, Process of Liquidation of a Company, Role of Company Liquidator, Accounting Treatment of Voluntary Liquidation of a Company.
12
2
Profit Prior to Incorporation: Meaning – calculation of sales ratio – time ratio – weighted ratio – treatment of capital and revenue Expenditure – Ascertainment of pre-incorporation and post-incorporation profits by preparing Profit and Loss Account and Balance Sheet.
12
3
Valuation of Goodwill: Meaning – Circumstances of Valuation of Goodwill – Factors influencing the value of Goodwill – Methods of Valuation of Goodwill: Average Profit Method, Super Profit Method, Capitalization of Average Profit Method, Capitalization of Super Profit Method, and Annuity Method - Problems.
12
4
Valuation of Shares: Meaning – Need for Valuation – Factors Affecting Valuation – Methods of Valuation: Intrinsic Value Method, Yield Method, Earning Capacity Method, and Fair Value of shares. Rights Issue and Valuation of Rights Issue - Problems.
12
Company Final Accounts: Statutory Provisions regarding preparation of Company Final 12
5 Accounts –Treatment of Special Items – Provision for Tax – Depreciation – Interest on Debentures – Dividends – Rules regarding payment of dividends – Transfer to Reserves – Preparation of Profit and Loss Account and Balance Sheet in vertical form (As per 2013 revised format)
Total 60
Resources Recommended Books
1. Arulanandam& Raman ; Corporate Accounting –II 2. Anil Kumar – Financial Accounting, HPH 3. Dr. S.N. Maheswari, Financial Accounting. 4. S. P. Jain and K. L. Narang – Corporate Accounting 5. S. Bhat- Corporate Accounting. 6. R L Gupta, Advanced Accountancy.
Reference books 1.Shukla and Grewal – Financial Accounting
Document Ref. Rev. No./
Date
Issue No./
Date Prepared by Approved by
SUN/SOCMS/COM_______/_______/20____
School of Commerce and Management Studies Programme: B.Com Course Code: XCM302 Second Year-Semester - III
Course: Cost Accounting.
L T P C
4 1 -- 5 Max. University Theory Examination:50 Marks
Max. Time for Theory Exam : 3 Hrs. Continuous Internal Assessment:50 Marks
Objectives :
1 To understand the basic concepts in cost accounting
2 To understand the elements of cost and its effect on costing.
3 To understand the importance of marginal costing in decision making.
4 To understand the meaning of standard cost and its use in controlling the cost of the firm.
5 To understand the meaning of budget and its different kinds of budget.
6 To give practical insight to the students in ascertaining the cost of the product or service etc.
Course Outcomes Domain
Level
CO1 Students will be well versed with the terminology of cost, costing, cost accounting and cost accountancy.
Cognitive
Understand,
Remembering &
Apply
CO2 Students will be able to understand the different elements of cost and its behavior in total cost.
Cognitive,
Psychomotor Understand, Apply
CO3 Students will understand the role of marginal costing in decision making such as make or buy or process or outsource etc.
Cognitive,
Psychomotor &
Affective
Understand,
Remembering &
Apply
CO4 Students will understand the role of standard costing in increasing the efficiency of the organization.
Cognitive,
Psychomotor Understand, Apply
CO5 They will come to know how budgeting helps to exercise financial control and its different types.
Cognitive,
Psychomotor Understand, Apply,
CO6 Students will be acquainted with the practical aspects of costing.
Cognitive,
Psychomotor Understand, Apply
Unit Number
Details Hours
1
Introduction to Cost Accounting:-a) Objectives and scope of Cost Accounting. b) Cost centers and cost unitsc) Element of cost d) Types of cost e) Installing of a costing systemf) Relationship of Cost Accounting, Financial Accounting, management accounting and Financial management.
12
2
Elements of cost :- a)Material, Labor and other Expenses b)Classification of cost & Types of Costs c) Preparation of Cost Sheet.
12
3
Introduction to Marginal costing:-Marginal costing compared with absorption costing, Contribution, Break even analysis and profit volume graph.
12
4
Introduction to standard costing:- Various types of standards, setting standards, Basic concept of material and labor standard and variance analysis.
12
5
Budgets and budgetary control:-Definition, meaning , advantages and disadvantages of budget.The budget manual, preparation and monitoring procedures, Flexible budget, cash budget, master budget
12
Total 60
Resources
Recommended Books
1.Cost Accounting by S.N.Maheshwari 2.Cost Accounting by Ratnam. 3.Practice in Advanced Costing and Management Accounting byProf. SubhashJagtapNiraliPrakashan, Pune. 4.Advanced cost Accounting by Saxena and Vasistha. 5.Advanced cost Accounting by S.P.Jain and Narong
Document Ref. Rev. No./
Date
Issue No./
Date Prepared by Approved by
SUN/SOCMS/COM_______/_______/20____
School of Commerce and Management Studies Programme: B.Com Course Code: XCM304 First Year-Semester - III
Course: Entrepreneurship
L T P C
4 -- -- 2 Max. University Theory Examination:50 Marks
Max. Time for Theory Exam : 3 Hrs. Continuous Internal Assessment:50 Marks
Objectives :
1 To create entrepreneurial awareness among the students.
2 To help students to develop their entrepreneurial competence.
3 To help students to up bring out their own business plan.
4 To know the facility and support provided by the different Institution to the New venture.
5 To understand how to prepare project report.
6 To know the different financial assistance provided by the various institution to medium and small scale enterprises.
Course Outcomes Domain
Level
CO1 Students will be keen towards becoming entrepreneurs. Cognitive
Understand,
Remembering &
Apply
CO2 Students will develop required entrepreneur skills and competence. Cognitive,
Psychomotor Understand, Apply
CO3 They will be able to prepare the business Plan.
Cognitive,
Psychomotor &
Affective
Understand,
Remembering &
Apply
CO4 They will come to know the facility and support provided by the different Institution to the New venture.
Cognitive,
Psychomotor Understand, Apply
CO5 Students will understand how to prepare project report. Cognitive,
Psychomotor Understand, Apply,
CO6 They would come to know the different financial assistance provided by the various institution to medium and small scale enterprises
Cognitive,
Psychomotor Understand, Apply
Unit Number
Details Hours
1
Entrepreneur and Entrepreneurship: Definition, meaning and functions of an entrepreneur Need and importance of entrepreneurship, Problem of unemployment & importance of wealth creation. Enterprise v/s Entrepreneurship, Self – employment v/s Entrepreneurship, Entrepreneurial career as an option
12
2
Business Opportunity Identification and Preliminary Project Report (PPR): Opportunity search : Divergent Thinking Mode : Meaning and Objectives – Tools and Techniques : Environmental Scanning for business opportunity identification Opportunity Selection : Convergent Thinking Mode : Tools and Techniques : Market Survey – Preparation of Questionnaire – Concept of Survey – Data collection – Analysis and Interpretation – Preliminary Project Report (PPR)
12
3
Business Plan :Meaning and Importance – Objectives – Selections Contents – Marketing and Technical Feasibility – Financial Viability – Precautions to be taken by entrepreneur while preparing Business Plan Project Appraisal – Break – even Analysis and Ratio Analysis : Debt Service Coverage Ratio – Gross Profit : Net Profit Ration and Return on Investment (ROI)
12
4
Institutional Support to New Venture : (Student are expected to study the assistance scheme of the following Institutions) District Industries Centre (DIC) Maharashtra Centre for Entrepreneurship Development(MCED) National Small Industries Corporation of India (NSIC) Maharashtra Industrial Development Corporation (MIDC) Micro Small and Medium Enterprises (MSME) National Skills Developments Corporation NSDC
12
5
Financial Assistance for small Enterprise Non-Institutional: own Fund – Family and Friends Institutional: (a) Bank Loans – Co-operative Banks- Nationalized Bank – Scheduled Banks. (b)Angel Funding (c) Venture Funding (d) Self-employment Scheme of Government of Maharashtra (e) Government Financial Institutions : Khadi and Village Industries Board (KVIB) – Micro, Small and Medium Enterprises (MSME) - Rajeev Gandhi UdyamiMitraYojana (RUGMY) – District Industries Center (DIC) (f) Prime Minister Employment Generation Programme (PMEGP)
12
Total 60
Resources Recommended Books
1. Peter .F.Drucker. Innovation and Entrepreneurship, Ane Books Pvt Ltd., New Delhi 2. Nandan H. Fundamentals of Entrepreneurship, PHI New Delhi 3. SangramKeshariMohanty, Fundamentals of Entrepreneurship, PHI New Delhi 4. Entrepreneurial Development – Vasant Desai. 5. Entrepreneurial Development – P. Saravanavel 6.Entrepreneurial Development – E. Gordan& K. Natarajan
Document Ref. Rev. No./
Date
Issue No./
Date Prepared by Approved by
SUN/SOCMS/COM_______/_______/20____
School of Commerce Programme: B.Com
Course Code: XCM306 First Year-Semester - III
Course: Macroeconomics
L T P C
4 1 -- 5
Max. University Theory Examination:50 Marks
Max. Time for Theory Exam : 3 Hrs. Continuous Internal Assessment:50 Marks ���������� To understand the different concepts in macroeconomics. � To understand how the national income is determined in the Economy and different ways of calculating
national income. � To understand the Concept of Economic Growth and different phases of business cycle. To understand the concept of recession and the way the govt can deal with the recession. �To understand the meaning of inflation and its causes and impacts on various Sectors of the economy. � �� ���������� ��� ������� �� ����������� ��� �� ����� �� !� ��� "��� "����!� !� # �� $��!� �!��� %&&%'
