bcom ca syllabus
Post on 02-Jun-2018
226 Views
Preview:
TRANSCRIPT
-
8/10/2019 Bcom CA Syllabus
1/64
MPHChrist College, Bangalore
COURSE STRUCTUREI Semester
Course No Title Hours Marks Credits
COM 131 Financial Accounting I 4 100 3
COM 132 Business Management 4 100 3COM 133 Business Statistics 4 100 3
COM 134 Business Economics I 4 100 3
LA Englis!"I 4 100 3
LA Secon# Language I 4 100 3
COM 111 Holistic $e%elo&ment I 2 '0 1
TOTAL 26 650 1
II Semester
Course No Title Hours Marks Credits
COM 231 Financial Accounting II 4 100 3
COM 232 Human (esou)ce Management 4 100 3
COM 233 Business Mat!ematics 4 100 3COM 234 Business Economics II 4 100 3
COM 23' Business En%i)onment 4 100 3
LA Englis! II 4 100 3
LA Secon# Language II 4 100 3
COM 211 Holistic $e%elo&ment II 2 '0 1
TOTAL !0 "50 22
III Semester
Course No Title Hours Marks Credits
COM 331 Co)&o)ate Accounting 4 100 3
COM 332 Ma)*eting Management 4 100 3
COM 333 In#ian Financial S+stem 4 100 3
COM 334 P)inci&les an# P)actice o, Insu)ance 4 100 3
COM 33' Business Communication 4 100 3
LA Secon# Language III 4 100 3
COM 311 In#ian Constitution 2 '0 1
Total 26 650 1
I# Semester
Course No Title Hours Marks Credits
COM 431 Financial Management 4 100 3
COM 432 P)inci&les - P)actice o, Au#iting 4 100 3
COM 433 P)inci&les - P)actice o, Ban*ing 4 100 3COM 434 O)gani.ational Be!a%iou) 4 100 3
COM 43' (esea)c! Met!o#olog+ 4 100 3
LA Secon# Language I/ 4 100 3
LA Englis! III 4 100 3
COM 411 En%i)onmental Science 2 '0 1
TOTAL !0 "50 22
Syllabus 2007 " 1 "
-
8/10/2019 Bcom CA Syllabus
2/64
MPHChrist College, Bangalore
# Semester
Course No Title Hours Marks Credits
COM 531 Cost Accounting I 4 100 3
COM 532 Company Law & Secretaria !ractice 4 100 3
COM 533 In"ormation #ec$noogy "or %usinessIncu'ing Computer (un'amentas)
4 100 3
COM 534 #a*ation Laws I 4 100 3
COM 541ACOM 542A
Elective IManagement o" "inancia ser+icesA'+ance' (inancia Accounting
44
100100
33
COM 541%COM 542%
Elective II
Consumer %e$a+iour,etai Management
44
100100
33
COM 5-1 !ro.ect 2 / /
Total 26 600 18
VI Semester
Course No Title Hours Marks Credits
COM 31 Cost Accounting II 4 100 3
COM 32 %usiness Laws 4 100 3
COM 33 #a*ation Laws II 4 100 3
COM 34 Management Accounting 4 100 3
COM 41A
COM 42A
Elective I
In+estment Management
Internationa (inancia Management
4
4
100
100
3
3
COM 41%COM 42%
Elective II
A'+ertising ManagementInternationa Mareting
44
100100
33
COM -1 !ro.ect ,eport /-0 mars & i+a 30mars)
2 100 3
Total 26 700 21
Certiicate courses!
C"M #01 I$troductio$ to %ccou$ti$& ' I$vestme$tC"M (01 )asics o )usi$ess Ma$a&eme$t
Syllabus 2007 " 2 "
-
8/10/2019 Bcom CA Syllabus
3/64
MPHChrist College, Bangalore
")*ECTIVES "+ THE C",-SE
1$ #o pro+i'e a strong "oun'ation e+e un'erstan'ing o" t$e "unctioning o"usiness organiations6 commercia transactions an' o" +arious speciaie'operations suc$ as accounting6 "inance an' mareting y o""ering a
compre$ensi+e curricuum72$ #o 'e+eop necessary pro"essiona nowe'ge an' sis in Accounting6(inance6 Mareting6 #a*ation6 e*port/import management etc7 y a'optingearner centere' pe'agogica practices7
!$ Mae e+ery Commerce gra'uate eigie "or pro"essiona stu'ies suc$ asCA6 IC8A6 ACS6 M%A or ot$er Masters !rograms in Commerce 9Management7Aternati+ey6 a %7Com gra'uate s$ou' aso e ae to tae up c$aenging.o assignments in Accounting6 (inance6 Mareting or :enera Aptitu'e .oopenings7
(. #o nurture t$e stu'ents in inteectua6 persona6 interpersona an' societasis wit$ a ent on ;oistic
-
8/10/2019 Bcom CA Syllabus
4/64
MPHChrist College, Bangalore
")*ECTIVES%NS3N"/SIS"+/%/E-S"++E-E
Core /a4ers
C"M 1#1 ! +i$a$cial %ccou$ti$& 5I#$e course aims at pro+i'ing a soun' "oun'ation to t$e area o" accounting7 #$etopics co+ere' are> Accounting (unctions6 @issoution o" (irms6 Con+ersion o"!artners$ip into a Limite' Company6 Singe
-
8/10/2019 Bcom CA Syllabus
5/64
MPHChrist College, Bangalore
C"M 2#2 ! Huma$ -esource Ma$a&eme$t
#$e o.ecti+e o" t$is paper is to "amiiarie t$e stu'ent wit$ t$e "un'amentas o";uman ,esource management in t$e organiation7 #$e course 'eas wit$ areassuc$ as ;, !anning6 o anaysis an' o 'esign6 #raining an' in'uction6
per"ormance appraisa an' compensation6 !romotion an' #rans"er6 ;,@7
C"M 2## ! )usi$ess Matematicso &)o%i#e asic *no7le#ge o, mat!ematical conce&ts an# t!eo)ies 7!ic! 7ill !el&
stu#ents to inc)ease t!ei) )easoning anal+tical an# &)olem sol%ing s*ills It also cate)s to
t!e nee# o, comme)ce stu#ents ,o) &u)suing !ig!e) stu#ies li*e IC8A CA ACS etc
C"M 2#( ! )usi$ess Eco$omics5II
!e o6ecti%e o, t!is &a&e) is to gi%e e5&osu)e to mac)oeconomic conce&ts 7it!s&eci,ic )e,e)ence to In#ian econom+ It int)o#uces t!e mac)o economic %a)iales
an# &olicies ational income accounting mac)o economic instailit+ moneta)+
&olic+ ,iscal &olic+ an# alance o, &a+ments a)e anal+.e#
C"M 2# ! )usi$ess E$viro$me$to ,amilia)i.e t!e stu#ents 7it! t!e 7!ole e5te)nal en%i)onment in 7!ic! t!e usiness,unctions gi%ing mo)e insig!t to t!e latest #e%elo&ment an# inte)national usiness It
inclu#es economic en%i)onment &olitical en%i)onment tec!nological en%i)onment social
an# gloal en%i)onment.
C"M ##1 ! Cor4orate %ccou$ti$&
#$e o.ecti+e o" t$is paper is to e*pose t$e stu'ents to t$e practica aspects o"accounting practice' y companies 9 corporations7 It is inten'e' to pro+i'e
nowe'ge o" $ow companies account t$eir transactions7
C"M ##2 ! Marketi$& Ma$a&eme$t#$e course pro+i'es "oun'ation to t$e area o" mareting7 It gi+es anun'erstan'ing o" t$e principes an' concepts o" mareting an' e*pains $ow it isconnecte' to t$e integrate' management system7 #$e areas co+ere' are> coreconcepts an' p$iosop$ies o" mareting6 roe o" customer in usiness6 maretingresearc$6 consumer e$a+ior6 an' ma.or strategic an' tactica mareting issues7
C"M ### ! I$dia$ +i$a$cial Sstem
!e o6ecti%e o, t!is cou)se is to ,amilia)i.e t!e stu#ents 7it! )ega)# to st)uctu)eo)gani.ation an# 7o)*ing o, ,inancial s+stem in In#ia It inclu#es a)eas suc! as Financial
institutions Mone+ ma)*ets Ca&ital ma)*ets Secu)ities - E5c!ange Boa)# Fo)eign
In%estment an# )egulation etcC"M ##( ! /ri$ci4les a$d 4ractice o I$sura$ce
,is an' Insurance6 Insurance Law an' ,eguation7 #ypes o" Insurance > Li"eInsurance6 :roup an' ;eat$ Insurance6 :enera Insurance :enera Insurance
Syllabus 2007 " ' "
-
8/10/2019 Bcom CA Syllabus
6/64
MPHChrist College, Bangalore
Commercia > Commercia :enera Insurance !ro'ucts (ire6 Motor6 Cre'it ,is6Liaiity6 %on'ing6 Surety6 8orers compensation an' MisceaneousInsurance)7Actuaria !rincipes an' !ractice ,einsurance > !rincipes o",einsurance= #ypes o" ,einsurance7
C"M ## ! )usi$ess Commu$icatio$
#$e course aims at pro+i'ing a'euate nowe'ge an' sis in usinesscorrespon'ence7 #$e topics co+ere' are types an' styes o" usinesscorrespon'ence6 etters/ accounts etters6 purc$ase etters6 saes etters6 personneetters6 secretaria correspon'ence6 inter'epartmenta communication6 reportwriting etc7
COM !11 % Holistic evelo4me$t 5 I$dia$ Co$stitutio$
#$e course aims at "amiiariing t$e stu'ents wit$ t$e ,ig$ts6 @uties6 an',esponsiiities o" citiens un'er t$e Constitution o" In'ia7
C"M (#1 ! +i$a$cial Ma$a&eme$t#$is paper is inten'e' to pro+i'e accounting an' "inancia in"ormation tomanagement in t$eir 'ecision maing process an' wi co+er management o"capita6 woring capita management6 'i+i'en' poicy6 "un's "ow anaysis6 ratioanaysis6 rea/e+en anaysis6 etc7
C"M (#2 ! /ri$ci4les a$d /ractice o %uditi$&!ro+i'es woring nowe'ge o" au'iting an' inspection o" accounts oos o"companies6 "irms6 etc7 It aso incu'es ega pro+isions in t$is connection as per t$e
Companies Act in In'ia7
C"M (## ! /ri$ci4les a$d /ractice o )a$ki$&Commercia %aning6 Centra %aning6 %aning ,eguation Act & DegotiaeInstruments Act6 Degotiae Instruments Act6 %aner an' Customer6 Ser+ice toCustomers6 %an Len'ing6 Mo'ern #ren's7 #ec$noogy in %aning Internet%aning6 irtua %aning6 S8I(#6 LAD an' emai etc7
C"M (#( ! "r&a$iatio$al )eavior
Intro'uces t$e stu'ent to %e$a+ioura sciences an' Organiationa e$a+iour7Incu'es In'i+i'ua e$a+iour6 !ersonaity t$eories6 !erception6 earning'e"initions6 Attitu'es6 :roups6 Con"ict negotiation an' C$ange management7
C"M (# ! -esearc Metodolo$is paper intro'uces t$e nature o" Socia an' %usiness researc$6 an' pro+i'es t$etec$niues o" researc$6 !roem seection6 ,esearc$ @esign6 @ata Coection6
Syllabus 2007 " 9 "
-
8/10/2019 Bcom CA Syllabus
7/64
MPHChrist College, Bangalore
Samping6 ;ypot$esis6 processing an' Interpretation o" 'ata an' preparation o"reports7
C"M #1 ' 6#1 ! Cost %ccou$ti$& I ' II
8i 'ea wit$ t$e asics o" cost accounting= to "amiiarie t$e stu'ents wit$ t$e+arious concepts6 eements6 cassi"ication o" cost an' computation o" #ota cost at'i""erent e+es o" pro'uction o" goo's an'9or ser+ices7 #$e "ocus wi e topro+i'e a woring nowe'ge o" cost accounting an' wi co+er eyon' t$emet$o' c$apters suc$ as u'geting an' cost contro accounts7
C"M #2 ! Com4a$ a9 a$d Secretarial 4ractices#$e su.ect co+ers aws an' practices reating to "ormation o" companies6'ocumentation o" companies6 capita/ types o" capita6 s$are issue6 an'transmission/ memers$ip o" company6 orrowing powers an' met$o's6management o" company6 statutory meetings6 win'ing up o" a company an' t$eatest amen'ments in t$ese aws7
C"M ## ! I$ormatio$ Tec$olo& or )usi$ess#o enae t$e stu'ents to un'erstan' t$e appication o" computers in %usinessen+ironment wit$ an emp$asis on Accounting7
C"M #( ' 6#( ! Ta:atio$ a9s I ' II8i 'ea wit$ asics o" #a*ation aws Income #a* Act6 Concept o" income6Sc$eme o" #a*ation6 computation o" Income un'er 'i""erent $ea's o" income6 #otaIncome & #a* Liaiity o" In'i+i'ua assessee7 It wi aso 'ea wit$ saes ta* an'
ot$er commercia ta*es7 #$e o.ecti+e o" t$is paper is to pro+i'e su""icientnowe'ge o" t$e +arious ta*es pre+aent in commercia an' usiness circes inIn'ia7
C"M (1% ! Ma$a&eme$t o +i$a$cial Services#$e o.ecti+e o" t$is course is to enae t$e stu'ents to $a+e 'etaie' nowe'ge o"t$e "unctioning o" an' ser+ices o""ere' y t$e "inancia ser+ices institutionsoperating in In'ia7 #$e topics incu'e institutions in ser+ices suc$ as mutua "un's6merc$ant aning6 Leasing6 +enture capita6 securitiation6 cre'it rating6 "actoring
etc7
Syllabus 2007 " : "
-
8/10/2019 Bcom CA Syllabus
8/64
MPHChrist College, Bangalore
C"M (2% ! %dva$ced +i$a$cial %ccou$ti$&
8i 'ea wit$ accounting practice' "oowe' y Accounting systems o" puicutiities6 insurance companies6 %aning companies6 & Accounting o" ;o'ingCompany7
C"M (1) ! Co$sumer )eavior
#$e course 'eas wit$ consumer 'ecision maing process an' t$e +arious "actorst$at in"uence t$e customer w$ie taing a 'ecision7 #$e main contents areconsumer e$a+ior mo'es6 Cutura6 Socia6 !ersona an' !syc$oogica "actorsa""ecting consumer e$a+ior6 Consumer 'ecision maing process6 Consumer an'In'ustria uying e$a+ior6 Consumerism etc7
C"M (2) ! -etail Ma$a&eme$tIt 'eas wit$ +aries aspects o" ,etaiing process6 maret strategies6 ocations suppyc$ain management6 Stores management6 ect67 #o "amiiars t$e stu'ents to acuaintwit$ t$e recent 'e+eopments in retai in'ustries in In'ia7
C"M 6#2 ! )usi$ess a9s#$e paper 'eas in 'etai wit$ t$e ma.or commercia aws o" t$e country7 It aims atpro+i'ing nowe'ge o" t$e aws in'ing usiness in In'ia an' t$e "rameworwit$in w$ic$ usiness $ouses are e*pecte' to "unction7
C"M 6## ! Ma$a&eme$t %ccou$ti$&
o enale t!e stu#ents to un#e)stan# t!e im&o)tance o, t!e su6ect t!)oug! anal+sis
an# inte)&)etation o, ,inancial statements calculation o, )atios an# t!ei) anal+sisP)e&a)ation o, ,un#s ,lo7 an# cas! ,lo7 statement 7it! a %ie7 to &)e&a)e
management )e&o)ts ,o) #ecision ma*ing
C"M 6(1% ! I$vestme$t Ma$a&eme$t
It 'eas wit$ t$e concept an' meaning o" in+estment6 t$e in+estmentprocess6 +aries in+estment sc$emes6 ris associate' wit$ in+estments6measurement o" return an' ris6 +auation o" 'i""erent securities6 securityanaysis "un'amenta6 'eri+ati+es marets an' port"oio managementprocess7
C"M 6(2% ! I$ter$atio$al +i$a$cial Ma$a&eme$t!is Su6ect #eals 7it! t!e conce&ts an# &)inci&les o, Inte)national ,inancial management
o, co)&o)ate o &)o%i#e an un#e)stan#ing o, Inte)national ,inancial as&ects in )elation to
MCs !e to&ics inclu#e inte)national t)a#e an# ,ianc; moneta)+ s+stems Fo)e5 ma)*etsmanagement an# 7o)*ing ca&ital management o, MCs
Syllabus 2007 " < "
-
8/10/2019 Bcom CA Syllabus
9/64
MPHChrist College, Bangalore
C"M 6(1) ! %dvertisi$& Ma$a&eme$t!
#$e course 'eas wit$ a'+ertising an' ot$er eements o" integrate' maretingcommunication7 #$e topics incu'e> Mareting communication6 A'+ertising'ecisions/ Mission6 me'ia6 message6 money an' measurement/6 !anning an'
impementing a'+ertisements6 !uic reations an' 'irect mareting7
C"M 6(2) ! I$ter$atio$al Marketi$&7!is cou)ses #eals 7it! t!e conce&ts an# &)inci&les o, Inte)national Ma)*eting to &)o%i#e
an un#e)stan#ing o, Inte)national Ma)*eting ,)om In#ian &e)s&ecti%e an# en!ance t!ei)
ailit+ in anal+.ing t!e same !e to&ics inclu#e gloal ma)*eting en%i)onment anal+sis
gloal ma)*eting mi5 an# gloal e"ma)*eting
C"M 71 ' 671 ! /ro;ect!ro.ect reuires researc$ in+o+ing coection o" primary or secon'ary 'ata6
anaysis6 compiation an' presentation o" a speci"ic issue ree+ant to usiness an'commerce7
Certiicate CoursesC"M #01 ! I$troductio$ to %ccou$ti$& a$d I$vestme$t!is cou)se is mainl+ o,,e)e# to BA BSc stu#ents !e o6ecti%e o, t!e cou)se is to
enale t!e stu#ents to un#e)stan# t!e asics o, accounting - In%estment !e asic
*no7le#ge in t!ese a)ea ac=ui)e# t!)oug! t!is cou)se 7ill !el& t!em to ta*e u& t!ese to&icsin #etails to meet t!e #eman#s o, t!e situations in ,utu)e
C"M (01 !)asics o )usi$ess Ma$a&eme$t#$is course is meant "or any stu'ent intereste' in picing up a usiness outoo7#$e course 'eas wit$ $ow to set up an' manage a usiness "ocusing on "inancia6mareting an' ;, "unctions7 #opics incu'e sourcing an' appication o" (un's6Strategicay an' tacticay mareting pro'ucts an' ser+ices6 an' recruiting6seecting an' 'e+eoping rig$t group o" peope7
Syllabus 2007 " > "
-
8/10/2019 Bcom CA Syllabus
10/64
MPHChrist College, Bangalore
'ETAILE' S,LLA-I
COM 1!1 % .INANCIAL ACCOUNTIN/ + I
U*it% + 1 'issolutio* o art*ersi) .irm% 03 Hours
Accounting &)oce#u)e ,o) closing t!e oo*s o, accounts " 6ou)nal ent)ies " le#ge) accounts "
a&&lication o, ?a)ne) /s Mu))a+ )ule " accounting t)eatment 7!en all &a)tne)s a)einsol%ent
U*it% + 2 Amal4amatio* o .irms% 10 Hours
Meaning an# o6ecti%es " 6ou)nal ent)ies an# le#ge) accounts to close t!e oo*s o,amalgamating ,i)ms " accounting t)eatment o, assets an# liailities not ta*en o%e) + t!e
ne7 ,i)m " t)eatment o, goo#7ill " o&ening ent)ies in t!e oo*s o, t!e ne7 ,i)m " alance
s!eet o, t!e ne7 ,i)m
U*it% + ! Sale o art*ersi) .irm% 10 Hours
Int)o#uction " nee# ,o) con%e)sion " meaning o, &u)c!ase consi#e)ation " met!o#s o,
calculating &u)c!ase consi#e)ation " net &a+ment met!o# " net asset met!o# " &assing o,6ou)nal ent)ies an# &)e&a)ation o, le#ge) accounts in t!e oo*s o, %en#o) " t)eatment o,
ce)tain items " #issolution e5&enses " un)eco)#e# assets an# liailities " assets an# liailities
not ta*en o%e) + t!e &u)c!asing com&an+ " contingent liailities " non"assum&tion o, t)a#eliailities " in t!e oo*s o, &u)c!asing com&an+ " &assing o, inco)&o)ation ent)ies "
t)eatment o, secu)it+ &)emium " ,)es! issue o, s!a)es an# #eentu)es to meet 7o)*ing
ca&ital " &)e&a)ation o, alance s!eet as &e) @Com&anies Act@
U*it% + Si*4le E*tr Sstem% 03 Hours
Con%e)ting single ent)+ into #oule ent)+ s+stem " ste&s in con%e)sion " asce)tainment o,
sales &u)c!ases stoc*s cas! an# an* alances ca&ital etc " &)e&a)ation o, ,inal accounts
U*it% + 5 Hire ur&ase Sstem% 10 Hours
Meaning " legal &)o%isions " calculation o, inte)est " 7!en )ate o, inte)est an# cas! &)ice is
gi%en " 7!en cas! &)ice an# total amount &a+ale " 7!en )ate o, inte)est an# installmentsamount a)e gi%en ut cas! &)ice is not gi%en " calculation o, cas! &)ice un#e) annuit+
met!o# " 6ou)nal ent)ies an# le#ge) accounts in t!e oo*s o, !i)e &u)c!ase) an# !i)e %en#o)" accounting t)eatment o, #e,ault an# )e&ossession o, t!e accounts
U*it% + 6 I*stallme*t Sstem% 06 Hours
Meaning " #i,,e)ence et7een !i)e &u)c!ase an# installment s+stem " 6ou)nal ent)ies an#
le#ge) accounts in t!e oo*s o, installment &u)c!ase) an# installment u+e) " calculation o,
Syllabus 2007 " 10 "
-
8/10/2019 Bcom CA Syllabus
11/64
MPHChrist College, Bangalore
inte)est " 7!en )ate o, inte)est an# cas! &)ice is gi%en " 7!en cas! &)ice an# total amount&a+ale is gi%en " calculation o, cas! &)ice 7!en )ate o, inte)est an# installment &)ice is
gi%en " calculation o, cas! &)ice un#e) annuit+ met!o#
U*it% + " Roalt A&&ou*ts% 03 Hours
Int)o#uction " meaning " tec!nical te)ms " )o+alt+ " lan#lo)# " tenant " minimum )ent "
s!o)t7o)*ings " )ecou&ment o, s!o)t7o)*ing un#e) " ,i5e# &e)io# " ,loating &e)io# "
)ecou&ment 7it!in t!e li,e o, a lease " t)eatment o, st)i*e an# sto&&age o, 7o)* "
accounting t)eatment in t!e oo*s o, lesseetenant " 7!en )o+alt+ is less t!an minimum)ent " 7!en )o+alt+ is e=ual to minimum )ent " 7!en t!e )ig!t o, )ecou&ment is lost " 7!en
minimum )ent account met!o# is ,ollo7e# " &)e&a)ation o, le#ge) accounts " )o+alt+
account " lan#lo)# account " s!o)t7o)*ings account " minimum )ent account 7!enminimum )ent account is ,ollo7e#
-ooks or Reere*&e
1 ain an# a)ang Financial Accounting2 (L?u&ta an# M(a#!as7am+ Financial Accounting
3 BS(aman Financial Accounting
4 MCS!u*la an# S?)e7all A#%ance# Accounting
COM 1!2 % -USINESS MANA/EMENT
U*it% + 1 I*trodu&tio* to -usi*ess a*d I*dustr% 0 HoursMeaning o, In#ust)+ Classi,ication o, In#ust)+ Estalis!ing a usiness ente)&)iseD"Anal+.ing ,easiilit+ (egist)ation Liaison 7it! an*s etc
U*it% + 2 Nature a*d Im)orta*&e o Ma*a4eme*t% 05 Hours
Meaning o, Management" Functions o, Management le%els o, Management ino)gani.ationsManage)ial )oles an# s*ills
U*it% + ! E(olutio* o Ma*a4eme*t Tou4t% 03 Hours
Ea)l+ Histo)+ &)e"scienti,ic &e)io# Classical Management Be!a%io)al an# uantitati%ea&&)oac!es to management S!i,t in ,ocus in management t!oug!t
U*it% + .u*&tio* o Ma*a4eme*t ro&ess%
i Ma*a4erial 'e&isio* Maki*4 05 HoursSte&s in $ecision ma*ing" $ecision ma*ing + in#i%i#uals + g)ou&s
Syllabus 2007 " 11 "
-
8/10/2019 Bcom CA Syllabus
12/64
MPHChrist College, Bangalore
ii la**i*4% 10 HoursIm&o)tance an# natu)e o, &lanning +&es o, Plans St)ategic Planning O6ecti%es
&olicies &)oce#u)es an# met!o#s
iii Or4a*i7i*4% 10 HoursO)gani.ation St)uctu)e $e&a)tmentali.ation $elegation an# $ecent)ali.ation S&an
o, Cont)oli% Stai*4% 10 Hours
Human (esou)ce Planning (ec)uitment Selection Placement Pe),o)mance
A&&)aisal )aining an# $e%elo&ment
% 'ire&ti*4% 12 HoursLea#e)s!i& " $e,inition t!eo)ies o, lea#e)s!i& lea#e)s!i& st+les Moti%ation "
$e,inition Moti%ation P)ocess Moti%ation !eo)ies Moti%ation ec!ni=ues "Communication " P)ocess o, Communication P)inci&les o, Communication +&es
o, Communication Ba))ie)s to Communication
%i Co*trolli*4% 10 HoursSte&s in Cont)olling Cont)ol ec!ni=ues
-ooks or Reere*&e
1$ !a*u) Mana an# Bu)ton ?ene Management o#a+"P)inci&les an# P)actice ataMc?)a7"Hill Pulications e7 $el!i 2000
2$ oont. Ha)ol# an# 8ei!)ic! Hein.D Essentials o, Management Fi,t! E#ition
ataMc?)a7"Hill Pulication e7 $el!i 2002
!$ ic*els ? 8illiam McHug! M ames McHug! M Susan Gn#e)stan#ing Business
E#9 Mc?)a7 Hill Pulications 2001
COM 1!! % -USINESS STATISTICS
U*it% + 1 I*trodu&tio*% 0! Hours
Im&o)tance o, Statistics sco&e an# limitations P)ima)+ an# secon#a)+ #ata #ata collectionmet!o#s Classi,ication an# taulation o, #ata P)esentation o, nume)ical an# catego)ical
#ata
U*it% + 2 Co*&e)ts o Ce*tral Te*de*& a*d 'is)ersio*% 15 Hours
Mean me#ian mo#e geomet)ic mean !a)monic mean an# &a)tition %alues" =ua)tiles
#eciles &e)centiles ,o) g)ou&e# an# ung)ou&e# #ata (ange =ua)tile #e%iation mean
#e%iation ,)om mean an# me#ian stan#a)# #e%iation an# coe,,icient o, %a)iation ,o)g)ou&e# an# ung)ou&e# #ata S*e7ness a)l Pea)son an# Bo7le+s measu)e o,
s*e7ness u)tosis
Syllabus 2007 " 12 "
-
8/10/2019 Bcom CA Syllabus
13/64
MPHChrist College, Bangalore
U*it% + ! Correlatio* a*d Re4ressio*% 0" Hours
Scatte) #iag)am a)l Pea)son an# S&ea)mans co))elation coe,,icient (eg)ession
&)o&e)ties o, )eg)ession coe,,icients coe,,icient o, #ete)mination
U*it% + I*de8 Num9ers% 03 Hours
Las&+e)e Paasc!e Fis!e)s &)ice an# =uantit+ in#e5 nume)s /alue in#e5 nume)
Consume) &)ice in#e5 s&ecial uses an# ime )e%e)sal an# ,acto) )e%e)sal tests
U*it% + 5 Time Series% 10 Hours
$i,,e)ent com&onents o, time se)ies )en# anal+sis + mo%ing a%e)age an# least s=ua)esmet!o# Measu)ement o, c+clical %a)iation + )esi#ual met!o# Measu)ement o, seasonal
%a)iation + sim&le a%e)age an# )atio to mo%ing a%e)age met!o# I))egula) %a)iation
U*it% + 6 ro9a9ilit a*d 'istri9utio*s% 10 Hours
(an#om e5&e)iment sam&le s&ace an# e%ent Classical #e,inition o, &)oailit+ A##ition
an# multi&lication )ules o, &)oailit+ $e,inition o, a )an#om %a)iale $isc)ete an#continuous )an#om %a)iales E5&ectation Binomial Poisson an# no)mal #ist)iutionsSam&ling #ist)iution C!i s=ua)e t an# F #ist)iutions #e,initions an# a&&lications onl+
U*it% + " H)otesis Testi*4% 0" Hours
Statistical !+&ot!esis" null an# alte)nati%e Le%el o, signi,icance +&e I an# +&e II e))o)sest ,o) single mean an# #i,,e)ence et7een t7o means *no7n an# un*no7n %a)iances
&ai)e# t test test ,o) single &)o&o)tion an# #i,,e)ence et7een t7o &)o&o)tions C!i s=ua)e
test ,o) in#e&en#ence o, att)iutes
-ooks or Reere*&e1 Le%in an# (uin Statistics for Management. 7theditionP)entice" Hall In#ia
2 $aniel an# e))ellBusiness Statistics for Management and Economics.
6theditionP)entice" Hall In#ia 3 (oe)t $Mason $ouglas A Lin# an# 8illiam ? Ma)c!al Statistical techniques
in Business and Economics Mc?)a7"Hill
COM 1! % -USINESS ECONOMICS I
U*it% + 1 I*trodu&tio* to E&o*omi&s% 05 Hours
Limite# means an# unlimite# en#sScience o, c!oiceca&italistic an# socialist a&&)oac!
to economic &)olems"close# %s o&en ma)*et econom+"(ole an# )es&onsiilities o,
usiness economist
Syllabus 2007 " 13 "
-
8/10/2019 Bcom CA Syllabus
14/64
MPHChrist College, Bangalore
U*it% + 2 Teor o Co*sumer -ea(ior% 10 Hours
A&&)oac!es ,o) t!e stu#+ o, consume) e!a%iou)"Ca)#inal an# O)#inal utilit+ anal+sis
Consume) e=uili)ium in te)ms o, la7 o, e=uima)ginal utilit+ an# in#i,,e)ence cu)%e
anal+sis" Consume) so%e)eignt+Consume) su)&lusMeaning illust)ation an# uses"""$e)i%ation o, #eman# cu)%e
U*it% + ! 'ema*d A*alsis% 0! Hours
Meaning o, #eman#La7 o, #eman# an# e5ce&tions"Facto)s in,luencing #eman#"c!angesin #eman#
U*it% + Elasti&it o 'ema*d% 0" Hours
Meaning o, &)ice elasticit+ Income elasticit+ an# C)oss elasticit+ o, #eman#"Facto)s
a,,ecting elasticit+ o, #eman#Measu)ement o, &)ice elasticit+otal outla+ met!o#
A&&lications o, elasticit+ o, #eman# " #eman# ,o)ecasting" Met!o#sD statistical met!o#su)%e+ met!o#
U*it% + 5 Su))l A*alsis% 0! Hours
La7 o, su&&l+Facto)s a,,ecting su&&l+" Elasticit+ o, su&&l+
U*it% + 6 rodu&tio* .u*&tio*% 05 Hours
La7 o, %a)iale &)o&o)tionsIso=uants an# Isocost lines"Meaning an# &)o&e)ties
Manage)ial use o, &)o#uction ,unction"Least cost cominationC!oice o, o&timum
e5&ansion &at!La7s o, )etu)ns to scaleEconomics o, scale
U*it% + " Cost A*d Re(e*ue A*alsis% 03 Hours
Conce&ts o, Cost "FC /CCAFCA/CAC an# MC" Facto)s in,luencing cost o,&)o#uctiono&&o)tunit+ costCost out&ut )elations!i& in t!e s!o)t an# long )un
Conce&ts o, )e%enue(A( an# M(
U*it% + 3 Market Stru&ture% 15 Hours
Pe),ect com&etition,eatu)es"P)ice an# out&ut #ete)mination"Mono&ol+",eatu)es"P)ice
an# out&ut #ete)minationMono&olistic com&etition,eatu)es"P)ice an# out&ut
#ete)minationOligo&ol+ $esc)i&ti%e a&&)oac! ,ull cost &)icing &)o#uct line &)icing &)icing st)ategies s*imming &)icing &enet)ation &)icing loss lea#e) &)icing &)o#uct li,ec+cle &)icing
Syllabus 2007 " 14 "
-
8/10/2019 Bcom CA Syllabus
15/64
MPHChrist College, Bangalore
U*it% + Teories o .irm% 0 Hours
P)o,it ma5imi.ation Scale ma5imi.ationGtilit+ ma5imi.ation an# g)o7t!
ma5imi.ation
-ooks or Reere*&e
1 Business Economics"San*a)an
2 Mic)o Economics" H L A!u6a
3 Mic)o Economics !eo)+ an# A&&lications" $omonic* Sal%ato)e4 Manage)ial Economics" oel $ean
' Business EconomicsP C!o&)a
9 e5t Boo* o, Economic !eo)+$) ML Set!: Economic P)inci&les P)olems an# PoliciesC( McConnel an# HC ?u&ta
Economics" Li&se+ an# C!)+stal
COM 2!1 % .INANCIAL ACCOUNTIN/ : II
U*it% + 1 I*sura*&e Claim% 06 Hours
Int)o#uction ee# loss o, stoc* &olic+ &)e&a)ation o, statement o, cost o, goo#s sol#
&)e&a)ation o, statement to asce)tain %alue o, stoc* on t!e #ate o, ,i)e )eatment o,sal%age %aluation o, stoc*s &)io) to #ate o, ,i)e calculation o, ?P (atio 7!en ?P (atio
is not gi%en )eatment o, A%e)age Clause )eatment o, Ano)mal items
U*it% + 2 'e)artme*tal A&&ou*ts% 10 HoursInt)o#uction Meaning O6ecti%es o, $e&a)tmental Accounts Met!o#s o,
$e&a)tmental Accounts $istinction et7een #e&a)tmental accounts an# B)anc! Accounts
Allocation o, e5&enses Calculation o, $e&a)tmental &u)c!ases Inte) $e&a)tmentalt)ans,e) at cost &)ice Selling &)ice $ual P)icing P)e&a)ation o, Balance S!eet
U*it% + ! -ra*& A&&ou*ts% 15 Hours
Int)o#uction +&es $e&en#ent " P)e&a)ation o, B)anc! Accounts in Hea# O,,ice Boo*s
)eatment o, cost &)ice In%oice &)ice $eto)s accounts C)e#ito)s accounts
)eatment o, Pett+ cas! P)e&ai# Insu)ance C)eation o, Stoc* )ese)%e In#e&en#ent
B)anc! P)e&a)ation o, Hea# o,,ice accounts in B)anc! Boo*s B)anc! accounts in Hea#O,,ice Boo*s Memo)an#um )a#ing - P)o,it an# loss Account in Hea# O,,ice Boo*s
Inco)&o)ation o, )ial Balance o, B)anc! in Hea# O,,ice Boo*s A#6ustment Ent)ies
?oo#s in )ansit Cas! in )ansit $e&)eciation o, B)anc! Assets Se)%ices )en#e)e# +B)anc! to Hea# o,,ice an# /ice /e)sa (ecei&ts an# Pa+ments + B)anc! on e!al, o,
Hea# O,,ice an# /ice /e)sa (econciliation o, B)anc! an# Hea# O,,ice Cu))ent
Accounts
Syllabus 2007 " 1' "
-
8/10/2019 Bcom CA Syllabus
16/64
MPHChrist College, Bangalore
U*it% + Redem)tio* o 'e9e*tures ; reere*&e Sares% 15 HoursInt)o#uction Meaning Issue ,o) #eentu)es Accounting &)oce#u)e (e#em&tion o,
#eentu)es Out )ig!t Pu)c!ase an# Sin*ing ,un# met!o# onl+ Con%e)sion o, #eentu)es
in to s!a)es Issue o, P)e,e)ence s!a)es "Meaning legal &)o%isions )eatment)ega)#ing &)emium on )e#em&tion C)eation o, Ca&ital (e#em&tion (ese)%e Account
C(( F)es! issue o, s!a)es A))anging ,o) cas! alance ,o) t!e &u)&ose o, )e#em&tion
Minimum nume) o, s!a)es to e issue# ,o) )e#em&tion Issue o, onus s!a)es P)e&a)ation o, Balance S!eet a,te) )e#em&tion
U*it% + 5 Com)a* A&&ou*ts% .i*al A&&ou*ts o Com)a*ies% 03 Hours
P)e&a)ation o, )a#ing an# &)o,it an# loss account &)o,it an# loss a&&)o&)iation accountan# alance s!eet in acco)#ance 7it! t!e &)o%isions o, t!e com&anies act )eatment o,
Manage)ial )emune)ation #i%i#en# ta5 #e#ucte# sou)ce etc
U*it% + 6 Com)a* A&&ou*ts% U*der
-
8/10/2019 Bcom CA Syllabus
17/64
MPHChrist College, Bangalore
U*it% + ! =o9 A*alsis a*d =o9 'esi4*% 10 Hours
Conce&t an# uses o, 6o anal+sis P)ocess an# met!o#s o, 6o anal+sis o #esc)i&tion an#
6o s&eci,ication (ole anal+sis Conce&t o, 6o #esign A&&)oac! an# met!o#s o, 6o
#esign o )e#esign in In#ia
U*it% + Trai*i*4 a*d I*du&tio*% 03 Hours
Meaning o, t)aining an# in#uction O6ecti%es an# &u)&ose o, in#uction nee# ,o) t)aining
ene,its o, t)aining i#enti,ication o, t)aining nee#s met!o#s o, t)aining
U*it% + 5 erorma*&e A))raisal ; Com)e*satio*% 03 Hours
Meaning o, &e),o)mance a&&)aisal O6ecti%es o, &e),o)mance a&&)aisal met!o#s o,
&e),o)mance a&&)aisal an# limitations P)inci&les an# tec!ni=ues o, 7age ,i5ation oe%aluation Com&ensation O6ecti%es o, Com&ensation
U*it% + 5 romotio* a*d Tra*ser% 10 Hours
Pu)&ose o, &)omotion Basis o, P)omotion Meaning o, t)ans,e) )easons ,o) t)ans,e) t+&eso, t)ans,e) )ig!t si.ing o, 7o)* ,o)ce nee# ,o) )ig!t si.ing
U*it% + 6 >ork E*(iro*me*t% 05 Hours
Meaning o, 7o)* en%i)onment Fatigue im&lication o, ,atigue causes an# s+m&toms o,,atigue monoton+ an# o)e#om ,acto)s cont)iuting to monoton+ an# o)e#om in#ust)ial
acci#ents em&lo+ee sa,et+ mo)ale g)ie%ance an# g)ie%ances !an#ling &e)sonnel )eco)#san# &e)sonnel au#its
U*it% + " Huma* Resour&e 'e(elo)me*t% 05 Hours
Meaning o, H($ (ole o, t)aining in H($ *no7le#ge management no7le#ge
)esou)ces Im&act o, ?loali.ation on !uman )esou)ce management &)olems in )elation tot)ansnational an# multinationals
-ooks or Reere*&e
1 /SP (ao Human (esou)ce Management2 ?)a+ $esste) Human (esou)ce Management
3 E#7in Fli&&o Pe)sonnel Management
4 $)C B ?u&ta Human (esou)ce Management
Syllabus 2007 " 1: "
-
8/10/2019 Bcom CA Syllabus
18/64
MPHChrist College, Bangalore
COM 2!! % -USINESS MATHEMATICS
U*it% + 1 Matri&es a*d 'etermi*a*ts% 10 Hours
Mat)ices an# $ete)minants A##ition o, mat)ices Multi&lication o, Mat)ices + a scala)
Some s&ecial t+&es o, mat)ices Multi&lication o, t7o mat)ices P)o&e)ties o, Mat)i5multi&lication" #ete)minants Mino)s an# co",acto)s P)o&e)ties statement onl+
&)o#uct o, t7o #ete)minants in%e)se o, Mat)i5 Sim&le P)olems Onl+ A&&lication o,
mat)ices an# $ete)minants Mat)i5 )e&)esentation o, #ata A##ition o, mat)ices scala)multi&le o, a mat)i5 A&&lications Multi&lication o, mat)ices A&&lications S+stem o,
linea) e=uations" Mat)i5 in%e)se met!o# C)ame)s )ule Leontie,s in&ut Out&ut
mo#el
U*it% + 2 Teor o E?uatio*s% 10 Hours
Linea) E=uations ua#)atic E=uations Solutions o, Linea) E=uations (oots o, ua#)atic
E=uations in a single %a)iale + met!o# o, ,acto)i.ation an# + using t!e ,o)mulaSolution o, simultaneous e=uations in t7o %a)iales an# t!)ee %a)iales" &)olems
A&&lication o, E=uations to Statement &)olems Fo)mation o, a =ua#)atic E=uations
7!ose )oots a)e gi%en &)olems /enn #iag)ams P)olems P)olems on t!e ,o)mulae
nA BD nA B C
U*it% + ! ro4ressio*s% 10 Hours
Se=uences AP ?P HP #e,initions an# ,o)mulae to ,in# n t!te)m an# sum o, ,i)st n
te)ms o, AP ?P A&&lications to usiness &)olems AM ?M H M o, an+ t7o )eal
nume)s (elation et7een AM ?M HM o, t7o nume)s an# &)olems
U*it% + Relatio*s a*d .u*&tio*s% 10 Hours
O)#e)e# Pai)s Ca)tesian &)o#uct o, t7o sets (elations $omain an# (ange o, )elations
+&es o, )elations &)olems Functions $omain Co"$omain an# (ange o, a ,unction"+&es o, )elations " In%e)se o, a )elation &)olems Linea) ,unctions Linea) cost
,unction Linea) (e%enue ,unction Linea) P)o,it ,unction P)olems B)ea* e%en
Anal+sis P)olems ase# on A&&lications
U*it% + 5 Limits a*d Co*ti*uit% 05 Hours
Limits an# continuit+ " $e,inition o, Limit o, a ,unction " Stan#a)# Limits Statement
Onl+ " Sim&le &)olems on t!ese E5ce&t t)igonomet)ic ,unctions continuit+ Sim&le&)olems
Syllabus 2007 " 1< "
-
8/10/2019 Bcom CA Syllabus
19/64
MPHChrist College, Bangalore
U*it% + 6 'eri(ati(es% 10 Hours
$e,inition Stan#a)# (esults 8it! out P)oo, " Sum P)o#uct uotient (ules
P)olems " C!ain (ule $i,,e)entiation o, im&licit ,unctions $e)i%ati%es o, E5&onential
an# Loga)it!mic Functions Secon# o)#e) #e)i%ati%es Ma5ima Minima A&&lication"P)olems ase# on (e%enue Cost P)o,it A%e)age Cost Ma)ginal Cost ,unctions
U*it% + " Commer&ial Aritmeti&% 05 Hours
Sim&le inte)est Com&oun# Inte)est $e&)eciation P)esent /alue Futu)e /alue Annuit+ $e,inition +&es o, Annuities Annuit+ Ce)tain Annuit+ Contingent
$e,e))e# Annuit+ Pe)&etuit+ Annuit+ Imme#iate Annuit+ $ue P)olems Sin*ing
Fun# P)olems Bill $iscounting
-ooks or Reere*&e
1 JBusiness MathematicsK + Sanc!eti - a&oo) Sultan C!an# an# Sons2 J uantitati!e "echniques for Managerial #ecision $ by S)i%asta%a S!a)ma -
S!eno+ 8ile+ Easte)n Lt#
3 JBusiness Mat!ematics J + $o)ai (a6 S Gnilin* Pulis!e)s4 JBusiness MathematicsK + Sanc!eti - a&oo) Sultan C!an# an# Sons
' J uantitati!e "echniques for Managerial #ecision $ by S)i%asta%a S!a)ma -
S!eno+ 8ile+ Easte)n Lt#9 JBusiness Mathematics and StatisticsK + P a%aneet!am Anan# Pulis!e)s
: J Mathematics for Business and Economics K + $ ?u&ta P ?u&ta -
ManMo!an ata Mc?)a7 Hill Pulis!ing Com&an+ Limite#
COM 2! % -USINESS ECONOMICS II
U*it% + 1 Metodolo4 o E&o*omi&s% 0 Hours
Mic)o an# Mac)o EconomicsInte)#e&en#ence limitations an# im&o)tance"Static
Com&a)ati%e statics an# #+namics
U*it% + 2 Cir&ular .lo< o I*&ome a*d E8)e*diture% 05 Hours
Ci)cula) ,lo7 7it! sa%ing an# e5&en#itu)eci)cula) ,lo7 in t!)ee secto) close# econom+Da##ing ,o)eign secto)"ci)cula) ,lo7 in ,ou) secto) o&en econom+D im&o)tance o, ci)cula)
,lo7
U*it% + ! Natio*al I*&ome% 03 Hours
Meaning o, ?PPI at ,acto) cost &e)sonal income #is&osale income &e) ca&ita
income"met!o#s o, measu)ing national income"$i,,iculties in measu)ement o, national
income"Im&o)tance o, national income anal+sis
Syllabus 2007 " 1> "
-
8/10/2019 Bcom CA Syllabus
20/64
MPHChrist College, Bangalore
U*it% + -usi*ess C&les% 06 Hours
Meaningc!a)acte)istic",eatu)es"+&es"Causes " P!ases o, usiness c+cle
U*it% + 5 Teor o I*latio*% 03 Hours
Meaning In,lationa)+ ga&Im&o)tance an# C)iticism+&es o, in,lation#eman# &ullD
cost &us! in,lationO&en an# su&&)esse# in,lation"P!illi&s cu)%eD )elation et7een
unem&lo+ment an# in,lationD Polic+ im&lication"stag,lation"measu)es to cont)ol stag,lation
U*it% + 6 Mo*etar oli&% 03 Hours
Int)o#uctioninst)uments o, moneta)+ &olic+Sco&e o, moneta)+ &olic+ in in,lation an#
#e&)ession(ole o, moneta)+ &olic+ in #e%elo&ing economics 7it! s&ecial )e,e)ence to
In#ian econom+
U*it% + " .is&al oli&% 03 Hours
Inst)uments o, ,iscal &olic+Bu#geta)+Cont)a c+clical ,iscal &olic+"Com&ensato)+,iscal &olic+Pulic e5&en#itu)eE,,ecti%eness o, moneta)+ an# ,iscal &olicies 7it!
s&ecial )e,e)ence to In#ia
U*it% + 3 -ala*&e o ame*ts% 0 Hours
O&en an# close# economicsSt)uctu)e o, alance o, &a+ments account" Causes ,o)
#ise=uili)iumCo))ecti%e measu)es$e,lation $e%aluation E5c!ange #e&)eciation
$i)ect cont)olsCa&ital mo%ements
U*it% + /e*eral E?uili9rium a*d Em)lome*t% 0 Hours
Classical t!eo)+ o, em&lo+mentSa+s La7Assum&tion Im&lications an# c)iticism
e+nesian t!eo)+ o, em&lo+ment8ages an# &)o#uction
-ooks or Reere*&e1 Mac)o Economic !eo)+ML !ingan
2 Mac)o Economic MC /ais!
3 An int)o#uction to e+nesian Economics"""ML Set!4 Moneta)+ Economics ML Set!
' Mac)oeconomics" (ic!a)# F)o+e)
Syllabus 2007 " 20 "
-
8/10/2019 Bcom CA Syllabus
21/64
MPHChrist College, Bangalore
COM 2!5 % -USINESS EN#IRONMENT
U*it% + 1 I*trodu&tio*% 03 Hours
Meaning an# Featu)e O, Business En%i)onment an# Business En%i)onment O6ecti%es o,
Business En%i)onment Basic in#icato)s o, economic #e%elo&ment an# &e),o)mance o,In#ian Econom+
U*it% + 2 E&o*omi& E*(iro*me*t% 10 Hours
atu)e economic ,acto)s in#ust)ial &olic+ latest #e%elo&ment M(P Act FE(AMoneta)+ - Fiscal &olic+ E5im &olic+ SSI P)i%ati.ation s+ne)g+ et7een go%e)nment
an# usiness
U*it% + ! Te&*olo4i&al E*(iro*me*t% 03 Hours
Meaning an# ,eatu)es im&act o, tec!nolog+ societ+ an# tec!nolog+ management o,tec!nolog+ institutional an# ot!e) ,acilities to &)omote science an# tec!nolog+
U*it% + oliti&al E*(iro*me*t% 10 Hours
Political institutions" legislatu)e e5ecuti%e 6u#icia)+ In#ian constitution )ole o,
go%e)nment in usiness t+&es o, &olitical s+stems an# im&act in usiness
U*it% + 5 So&ial : Cultural E*(iro*me*t% 10 Hours
Social (es&onsiilities o, usiness Business et!ics - Co)&o)ate go%e)nance
unem&lo+ment - man&o7e) &olic+ Social au#it im&act o, cultu)e on usiness Business&a)tici&ation in cultu)al a,,ai)s
U*it% + 6 Natural E*(iro*me*t% 0 Hours
Meaning atu)e an# im&act on usiness natu)al &ollution #e,o)estation ecolog+ -
economic #e%elo&ment
U*it% + " /lo9al E*(iro*me*t% 10 Hours
Meaning an# natu)e o, gloali.ation c!allenges o, inte)national usiness inte)national
usiness en%i)onment MCs Conce&ts st)uctu)es - ,unctions In#ia 8O - )a#ingloc*s inte)national ,inance Fo)eign e5c!ange con%e)tiilit+ o, )u&ee asics Fo)e5
ma)*et st)uctu)e - ,unctions
-ooks or Reere*&e
1 Business En%i)onment $) As!7at!a&&a
2 Business En%i)onment F)ancis C!e)unilan
Syllabus 2007 " 21 "
-
8/10/2019 Bcom CA Syllabus
22/64
MPHChrist College, Bangalore
3 Business En%i)onment C!i#ama)am 4 Business En%i)onment (os+ 8alia
COM !!1 % CORORATE ACCOUNTIN/
U*it% + 1 #aluatio* o /ood
-
8/10/2019 Bcom CA Syllabus
23/64
MPHChrist College, Bangalore
-ooks or Reere*&e1 Co)&o)ate Accounting by S.%.Mahe&ari ' (.#urai)andian
2 A#%ance# Accounting by *rishi+esh Cha+raborty
3 A#%ance# Accountanc+ by ain ' %arang4 A#%ance# Accountanc+ by ".S.-re&al
' A#%ance# Accountanc+ by ./.-u)ta ' adhas&amy
COM !!2 % MAR@ETIN/ MANA/EMENT
U*it% + 1 I*trodu&tio*% 05 Hours
$e,inition Sco&e an# co)e conce&ts o, ma)*eting " com&an+ o)ientation to7a)# t!e ma)*et
&lace " eme)ging t)en#s in In#ian ma)*eting en%i)onment
U*it% + 2 Customer Satisa&tio* (alue ; Rete*tio*% 05 Hours
$e,inition o, custome) %alue an# satis,action " #eli%e)ing custome) %alue an# satis,action "Att)acting an# )etaining custome)s " custome) &)o,itailit+
U*it% + ! Marketi*4 I*ormatio* Sstem% 03 Hours
Ma)*eting Intelligence S+stem Ma)*eting )esea)c! s+stem Su&&lie)s o, Ma)*eting
(esea)c! " Ma)*eting (esea)c! &)ocess Ba))ie)s to t!e ease o, ma)*eting )esea)c! an#means to o%e)come t!em
U*it% + Market Se4me*tatio* Tar4et Marketi*4 ; ositio*i*4% 10 Hours
Le%els an# &atte)ns o, ma)*et segmentation " Bases ,o) ma)*et segmentation " a)geting "
&)o#uct &ositioning " +&es an# ases o, &ositioning " &)o#uct #i,,e)entiation
U*it% + 5 Ma*a4i*4 Marketi*4 Mi8% 03 Hours
Conce&t an# com&onents o, ma)*eting mi5 " P)o#uct an# &)o#uct mi5 #ecisions)an#ing &ac*aging laeling " e7 &)o#uct #e%elo&ment " P)o#uct li,e c+cle management
I P)icing st)ategies " P)icing o6ecti%es " $etaining #eman# " Estimating cost Anal+.ing Com&etito) &)ices costs an# o,,e)s " Selecting P)icing met!o# "
selecting t!e ,inal &)ice " A#a&ting &)ice " )es&on#ing to &)ice c!anges 5 ours
II Managing ma)*eting c!annels " ,)actions o, c!annels o, #ist)iuto)s " c!annel#esign " managing )etailing 7!olesaling an# ma)*et logistics 5 ours
III Ma)*eting Communications" Communication &)ocess" Managing a#%e)tising sales&)omotion &e)sonal selling #i)ect ma)*eting an# P( 10 ours
Syllabus 2007 " 23 "
-
8/10/2019 Bcom CA Syllabus
24/64
MPHChrist College, Bangalore
U*it% + 6 Marketi*4 Or4a*i7atio*% 0 Hours
E%olution o, ma)*eting #e&a)tment " O)gani.ing t!e ma)*eting #e&a)tments " Ma)*eting
(elations 7it! ot!e) #e&a)tments " Ma)*eting o)ientation ,o) t!e 7!ole com&an+
-ooks or Reere*&e1 otle) P!ili& Ma)*eting Management E#ition II Pea)son E#ucation In#ia 2003
2 otle) P!ili& P)inci&les o, Ma)*eting P)entice Hall In#ia 1>>>
3 (amas7am+ / S - ama*uma)i S Ma)*eting Management !e In#iana
Conte5t McMillan In#ia Lt# !i)# E#ition 20024 Mal!ot)a Ma)*eting (esea)c! an# a&&lie# o)ientation Pea)son E#ucation
Asia t!i)# E#ition 2001
' Paul Pete) - ames H $onnell+ Ma)*eting Management Mc?)a7!ill e7 $el!i2001
COM !!! % IN'IAN .INACIAL S,STEMU*it% + 1 .i*a*&ial Sstem% 16 Hours
Financial s+stemD InstitutionD ma)*etsD &)ima)+ secon#a)+ mone+ ca&ital ma)*etsD
Inst)uments o, Mone+ ma)*ets Functions an# t!ei) economic signi,icance
U*it% + 2 Mo*e Market% 06 Hours
Mone+ Ma)*ets" meaningD O6ecti%esD im&o)tanceD Mone+ ma)*et Inst)umentsD
c!a)acte)istics
U*it% + ! Ca)ital Market% 10 Hours
Ca&ital ma)*ets" meaningD g)o7t! o, stoc* e5c!ange stoc* )o*e)s ,unctions o, stoc*e5c!ange Ma)gin t)a#ing Fo)7a)# t)a#ing Sense5 i,t+ OCEI o%e) t!e counte)
e5c!ange o, In#ia $e&osito)ies
U*it% + Se&urities a*d E8&a*4e -oard o I*dia% 10 Hours
Secu)ities an# e5c!ange oa)#" SEBI O6ecti%es Functions Po7e)s O)gani.ation SEBI
an# go%e)nment SEBI gui#elines on &)ima)+ ma)*ets secon#a)+ ma)*ets oo* uil#ing
u+ac* o, s!a)es
U*it% + 5 .i*a*&ial I*tuitio*s% 12 Hours
Financial Institutions"In#ust)ial #e%elo&ment an*s In#ust)ial ,inance co)&o)ation o, In#ia
State ,inancial co)&o)ations Gnit t)usts o, In#ia ICICI State In#ust)ies $e%elo&mentCo)&o)ation SI$CS E5&o)t Im&o)t an* o, In#ia O6ecti%e O)gani.ational st)uctu)e
U*it% + 6 .orei4* I*(estme*t% 06 Hours
Fo)eign In%estment an# its )egulation Signi,icance an# )ole o, ,o)eign in%estmentsFo)eign #i)ect in%estment
Syllabus 2007 " 24 "
-
8/10/2019 Bcom CA Syllabus
25/64
MPHChrist College, Bangalore
-ooks or Reere*&e1 In#ian ,inancial s+stem D ?o)#on an# ata)a6an
2 In#ian ,inancial s+stem /a)s!ne+ an# $ Mittal
3 In#ian ,inancial s+stemD M!an
COM !! % RINCILES AN' RACTICE O. INSURANCE
U*it% + 1 Risk ; I*sura*&e% 10 Hours
Int)o#uction to (is* an# Insu)ance " O)igin $e%elo&ment an# Sco&e o, Insu)ance " (ole
an# Signi,icance o, Insu)ance " P)inci&les o, Insu)ance an# Insu)ance Cont)acts " Functions
o, Insu)ance " +&es o, Insu)ance " $oule Insu)ance an# (einsu)ance " P)ocess o,Insu)ance P)o&osal to Polic+ " Gn#e)7)iting o, (is*s
U*it% + 2 I*dia* I*sura*&e I*dustr% 10 Hours
E%olution o, Insu)ance O)gani.ation " Insu)ance an# Social Secu)it+ Li,e Insu)anceCo)&o)ation o, In#ia ?ene)al Insu)ance Co)&o)ation o, In#ia Lie)ali.ation o, Insu)ance
In#ust)+ in In#ia P)i%ate Insu)ance Com&anies Insu)ance Agents Im&o)tant
Contem&o)a)+ Issues
U*it% + ! IR'A a*d I*sura*&e -usi*ess% 0 Hours
Int)o#uction " B)ie, &)o,ile o, I($A an# its ,unctioning
U*it% + Lie I*sura*&e% 10 Hours
Int)o#uction " P)inci&les o, Li,e Insu)ance " Li,e Insu)ance P)o#uctsPolicies " Gnit Lin*e#Plans " Pensions an# Annuities " Li,e Insu)ance Policies Con#itions an# P)i%ileges "
Calculation o, Li,e Insu)ance P)emium Actua)ies " Settlement o, Claims
U*it% + 5 /rou) ; Healt I*sura*&e% 03 Hours
Int)o#uction " P)inci&les o, ?)ou&Healt! Insu)ance " Healt! Insu)ance P)o#ucts " ?)ou&
Insu)ance P)o#ucts " Sala)+ Sa%ings Sc!eme
U*it% + 6 /e*eral I*sura*&e + erso*al% 03 Hours
Int)o#uction " P)inci&les o, ?ene)al Insu)ance " Pe)sonal ?ene)al Insu)ance P)o#ucts Fi)e
Pe)sonal Liailit+ Homeo7ne)s Pe)sonal Moto) an# Miscellaneous Insu)ance "e)minolog+ Pe)ils Clauses an# Co%e)s
U*it% + " /e*eral I*sura*&e : Commer&ial% 03 Hours
Syllabus 2007 " 2' "
-
8/10/2019 Bcom CA Syllabus
26/64
MPHChrist College, Bangalore
Comme)cial ?ene)al Insu)ance P)o#ucts Fi)e Ma)ine Moto) Enginee)ing C)e#it (is*Liailit+ 8o)*e)s Com&ensation an# Miscellaneous Insu)ance " e)minolog+ Pe)ils
Clauses an# Co%e)s
U*it% + 3 Marketi*4 Issues a*d emer4i*4 &areer o))ortu*ities i* I*sura*&e
Se&tor 02 Hours
-ooks or Reere*&e
1 $) P ?u&ta - P sing! Insu)ance Fun#amentals En%i)onment an#P)oce#u)es $ee& - $ee& Pulications e7 $el!i
2 Mat!e7 MD Insu)ance P)inci&les an# P)acticeD (BSA Pulis!e)s ai&u)
3 Mis!)a M D Insu)ance P)inci&les an# P)acticeD Sa)ma!a Boo*s
4 Mis!)a M D Insu)ance P)inci&les an# P)acticeD SC!an# - Co' ot!a)iD ot!a)i@s ?ui#e to ?ene)al Insu)ance
9 $esai ? (D Li,e Insu)ance in In#ia
: Mal!ot)a ( PD Elements o, Insu)ance Ma+e)son A LD Int)o#uction to Insu)ance10 (iegel ( Mille) SD Insu)ance P)inci&les - P)actice
11 ames S )iesc!mannD (is* Management an# Insu)ance
COM !!5 % -USINESS COMMUNICATION
U*it% + 1 Commu*i&atio*% 0 Hours
$e,inition " means an# mo#es &)ocess " &)inci&les an# a))ie)s
U*it% + 2 -usi*ess Letters% 0 Hours
Essentials o, a usiness lette) la+out an# &a)ts o, a usiness lette) loc*e# ,o)mat an#
semi"loc*e# ,o)mat
U*it% + ! ur&ase Corres)o*de*&e% 03 Hours
)a#e en=ui)ies =uotations ten#e)s &lacing o)#e)s com&laints claims an# a#6ustments
an# ,ollo7"u&
U*it% + Sales Corres)o*de*&e% 06 Hours
Sales Lette)s ci)cula) lette)s a#%e)tisements license ag)eement lette) to ,)anc!iso)s an#net7o)* ma)*eting"conce&ts
Syllabus 2007 " 29 "
-
8/10/2019 Bcom CA Syllabus
27/64
MPHChrist College, Bangalore
U*it% + 5 A&&ou*ts Corres)o*de*&e% 10 Hours
In%oice statement o, Accounts C)e#it $eit notes collection lette)s e5&laining #ela+s
Ban*ing sto& &a+ment o%e)#)a,t status en=ui)ies &e)sonal loans an* gua)antee
"Insu)ance " (ene7al o, &olicies )e&o)ting loss &)o%i#ent ,un# an# sales ta5
U*it% + 6 Se&retarial Corres)o*de*&e% 06 Hours
Boa)# meetings lette)s to s!a)e!ol#e)s an# #eentu)e !ol#e)s to (egist)a) o, Com&anies
otice agen#a minutes o, meetings
U*it% + " I*ter :'e)artme*tal Commu*i&atio*% 0 Hours
O,,ice communication inte)nal memos o,,ice ci)cula)s o,,ice o)#e)s " o,,ice notes
U*it% + 3 erso*al Corres)o*de*&e% 06 Hours
P)e&a)ation o, cu))iculum %itae 6o a&&lication a&&ointment lette)s inte)%ie7 lette)s
U*it% + Re)ort >riti*4% 0 Hours
(oug! #)a,t P)ocess o, 7)iting O)#e) o, 7)iting ,inal #)a,t +&es o, )e&o)ts S&ecimen
)e&o)ts In#ust)+ su)%e+ )e&o)t Inte)&)etati%e )e&o)t
U*it% + 10 Oral rese*tatio*% 03 Hours
Im&o)tance o, ac=ui)ing o)al &)esentation s*ills Bo#+ language %oice mo#ulation
&)esentation &lan %isual ai#s e%aluation /rou) 'is&ussio* : $e,inition &)ocessgui#elines an# e%aluation
-ooks or Reere*&e
1 Business Co))es&on#ence an# (e&o)t 8)iting B+ (C S!a)ma - )is!na Mo!anData Mc?)a7 Hill Pulis!ing com&an+ Limite#
2 Sin!a Business Communication ?algotia Pulis!ing Co a)ol Bag! e7
$el!i3 Business communications + (a6en#)a Pal an# S o)la!alli
4 Business communication + G)mila (ai
COM !1 % .INANCIAL MANA/EMENT
U*it% + 1 I*trodu&tio*% 05 Hours
Meaning " sco&e an# ,unctions o, ,inancial management " o6ecti%es o, ,inancial
management " &)o,it ma5imi.ation " 7ealt! ma5imi.ation " time %alue o, mone+ " &)esent
%alue o, mone+ " conce&ts an# calculation " conce&ts o, )is*s an# )etu)ns
Syllabus 2007 " 2: "
-
8/10/2019 Bcom CA Syllabus
28/64
MPHChrist College, Bangalore
U*it% + 2 .i*a*&i*4 'e&isio*% 10 Hours
Sou)ces o, ,inancing " ca&ital st)uctu)e " ,acto)s #ete)mining ca&ital st)uctu)e " li=ui#it+ an#
ca&ital st)uctu)e " &)o,itailit+ an# ca&ital st)uctu)e " calculation o, EPS " conce&ts o,le%e)ages " o&e)ating le%e)ages " ,inancial le%e)ages " comine# le%e)ages
U*it% + ! I*(estme*t 'e&isio* : Ca)ital -ud4eti*4% 15 Hours
Long te)m an# s!o)t te)m in%estment #ecisions " ca&ital u#geting " im&o)tance " &)oce#u)e" met!o#s o, ca&ital u#geting " &a+ac* &e)io# " accounting )ate o, )etu)n " net &)esent
%alue &)o,itailit+ in#e5 " inte)nal )ate o, )etu)n
U*it% + I*(estme*t 'e&isio* : >orki*4 Ca)ital% 05 Hours
Meaning " conce&t o, 7o)*ing ca&ital " nee# ,o) 7o)*ing ca&ital " t+&es o, 7o)*ing ca&ital
" ,acto)s a,,ecting 7o)*ing ca&ital " a#e=uac+ o, 7o)*ing ca&ital " management o, 7o)*ingca&ital " 7o)*ing ca&ital c+cle " 7o)*ing ca&ital estimation an# calculation
U*it% + 5 Ma*a4eme*t o Cas% 03 Hours
Meaning o, cas! " moti%es ,o) !ol#ing cas! " o6ecti%es o, cas! management " cas!
management " asic &)olems " &)e&a)ations o, cas! u#gets
U*it% + 6 Ma*a4eme*t o A&&ou*ts re&ei(a9les% 0" Hours
Meaning o, )ecei%ales " meaning o, )ecei%ales management " &u)&ose o, )ecei%alesmanagement " cost o, maintaining )ecei%ales " ,acto)s a,,ecting si.e o, )ecei%ales "
&olicies ,o) managing )ecei%ales " ,acto)ing se)%ices " o%e) an# un#e) t)a#ing
U*it% + " 'i(ide*d 'e&isio*% 10 Hours
$i%i#en# #ecision an# %aluation o, ,i)m " )ele%ance o, #i%i#en# &olic+ " 8alte) mo#el "
?o)#en mo#el " )ele%ance o, #i%i#en# &olic+ " )esi#ual t!eo)+ o, #i%i#en# &olic+ "Mo#igliani an# Mille) t!eo)+ " #i%i#en# &olic+ )etaine# ea)ning " #i%i#en# &a+out )atio "
stailit+ o, #i%i#en# " ,o)ms o, #i%i#en#
-ooks or Reere*&e1 (S!a)ma S!as!i?u&ta Financial Management
2 $)Ma!es7a)i an# CB?u&ta Financial Management an# Co)&o)ate Planning
an# Polic+3 !an an# ain Financial Management
4 ames C /an!o)ne Financial Management
' IMPan#e+ Financial Management
Syllabus 2007 " 2< "
-
8/10/2019 Bcom CA Syllabus
29/64
MPHChrist College, Bangalore
COM !2% RINCILES AN' RACTICE O. AU'ITIN/
U*it% + 1 I*trodu&tio*% 05 Hours
O)igin o, au#it meaning #e,inition &u)&ose an# ,unctions o, au#it ,acto)s )es&onsile ,o)t!e g)o7t! o, au#iting a#%antages an# limitations o, au#it $i,,e)ence et7een oo*
*ee&ing accountanc+ an# au#it o6ects o, au#iting " #i,,e)ent t+&e o, au#it an# t!ei)
)elati%e a#%antages statuto)+ au#it " &a)tial au#it " cas! au#it " inte)im au#it alance s!eetau#it cost au#it an# occasions au#it
U*it% + 2 re)aratio* -eore a*d ro&edure o Audit% 05 Hours
P)e&a)ations e,o)e au#it " &)e&a)ations + t!e au#ito) " au#it ,iles au#it note oo* au#it
7o)*ing &a&e)s P)oce#u)e o, au#it a#o&tion o, #istincti%e tic*s " )outine c!ec*ing " estc!ec*ing
U*it% + ! Ba I*ter*al Co*trol% 0! HoursElements ,o) inte)nal cont)ol E%aluation o, inte)nal cont)ol s+stem " Inte)nal cont)ol
=uestionnai)e
B9 I*ter*al Ce&k 0! Hours
Meaning #e,initions ,un#amental &)inci&les inte)nal c!ec* as )ega)#s 7ages cas! sales
cas! &u)c!ases inte)nal c!ec* in a sto)e
B& I*ter*al Audit% 02 Hours
Meaning im&o)tance a#%antages an# limitations
U*it% + #ou&i*4% 05 Hours
Meaning #e,inition im&o)tance o, %ouc!ing )outine c!ec*ing an# %ouc!ing %ouc!e)t+&es o, %ouc!e)s %ouc!ing o, )ecei&ts %ocation o, cas! sales )ecei&ts ,)om #eto)s ills
)ecei%ale &)ocee#s ,)om t!e sale o, in%estments an# uil#ings /ouc!ing o, &a+ments "
%ouc!ing o, cas! &u)c!ases " &a+ments o, c)e#ito)s ills &a+ales &u)c!ase o, uil#ing
&lant an# mac!ine)+ an# &atent )ig!ts %ouc!ing o, #e,e))e# )e%enue e5&en#itu)e "&)elimina)+ e5&enses cost o, issue o, s!a)es an# #eentu)es un#e) 7)iting commission
U*it% + 5 'e)re&iatio*% 05 Hours
Meaning o, #e&)eciation causes o, #e&)eciation inte)nal causes e5te)nal causes necessit+
o, #e&)eciation ases o, #e&)eciation met!o#s o, &)o%i#ing ,o) #e&)eciation ,i5e#
installment met!o# #iminis!ing alance met!o# Annuit+ met!o# #e&)eciation ,un#met!o# insu)ance &olic+ met!o# )e%aluation met!o# com&oun# inte)est met!o#
#e&letion unit met!o# use o) *ilomete) mileage met!o# e,,icienc+ !ou) met!o# single
c!a)ge met!o# gloal met!o# au#ito)s #uties as )ega)#s #e&)eciation
U*it% + 6 #erii&atio* a*d #aluatio* o Assets ; Lia9ilities% 05 Hours
Syllabus 2007 " 2> "
-
8/10/2019 Bcom CA Syllabus
30/64
-
8/10/2019 Bcom CA Syllabus
31/64
MPHChrist College, Bangalore
-ooks or Reere*&e1 Fun#amentals o, Au#iting " amal ?u&ta As!o* A)o)a " ata Mc?)a7 Hill
2 Au#iting " $ P ain ona)* Pulis!es P%t Lt# $el!i
3 Au#iting " B an#on S C!an#)a - Co Lt# $el!i4 Au#iting " $) ( Sa)ma Sa!it+a B!a%an Ag)a
COM !! %THEOR, AN' RACTICE O. -AN@IN/
U*it% + 1 Commer&ial -a*ki*4% 0 Hours
atu)e t+&es ,unctions in )ie, comme)cial an*s in In#ia c!anging )ole " social
)es&onsiilit+ o, comme)cial an*s
U*it% + 2 No* -a*ki*4 .i*a*&ial Com)a*ies BN-.CDs% 0 Hours
Meaning Functions (ole an# im&o)tance in In#ia
U*it% + ! Ce*tral -a*ki*4% 10 Hours
atu)e ,unctions c)e#it cont)ol met!o#s " =uantitati%e an# =ualitati%e met!o#s " (BI,unctions an# its moneta)+ &olic+
U*it% + O(er(ie< o te -a*ki*4 Stru&ture i* I*dia% 0 Hours
Co"o&e)ati%e Ban*s ((BS Lea# an* conce&t se)%ice a)ea a&&)oac! to )u)al
#e%elo&ment
U*it% + 5 -a*ker a*d Customer% 20 Hours
?ene)al an# s&ecial )elations!i&
a ai*4 -a*ker %
atu)e o, an*ing usiness negotiale inst)uments an# t!ei) c!a)acte)istics &a+ment o,
c!e=ues an# &)otection to t!e &a+ing an*e) " #is!ono) o, c!e=ues " g)oun#s " &a+ments o,c!e=ues an# ot!e) inst)uments " man#ato)+ ,unction " ,unction o, t!e an*e)
Colle&ti*4 -a*ker %
Syllabus 2007 " 31 "
-
8/10/2019 Bcom CA Syllabus
32/64
MPHChrist College, Bangalore
Collection o, c!e=ues an# ot!e) inst)uments " &)otection to t!e collecting an*s un#e)egotiale Inst)uments Act " en#o)sements on c!e=ues ills o, e5c!ange " #i,,e)ent t+&es
o, en#o)sements " ,o)ge# en#o)sements Hol#e) ,o) %alue " !ol#e)&a+ment in #ue cou)se
U*it% + 6 T)es o Customers a*d A&&ou*t Holders% 1 Hours
P)oce#u)e an# &)actice is o&ening an# con#ucting t!e accounts o, custome)s &a)ticula)l+
in#i%i#uals inclu#ing mino)s " 6oint account " !ol#e)s &a)tne)s!i& ,i)ms 6oint stoc*
com&anies 7it! limite# liailit+ " e5ecuto)s - t)ustees " clus - associations oint Hin#u
Famil+ etc Ste&s to e ta*en on #eat! lunac+ an*)u&tc+ 7in#ing u& o) in cases o,ga)nis!ee o)#e)s " non")esi#ent accounts " accounts o, ?o%t $e&a)tments Minist)ies "
!an#ling o, ?o%t Collection 7o)* " collection an# &a+ment o, &ension " ce)ti,icate o,
#e&osit " comme)cial &a&e) " telle) s+stem " t)a%ele)s c!e=ue " gi,t c!e=ues"c)e#it ca)#s
Stateme*t o A&&ou*ts% Pass oo*s an# issue o, #u&licate &ass oo*s e,,ects o, 7)ong
ent)ies in &ass oo*
U*it% + " Ser(i&es to Customers% 02 Hours
(emittance o, ,un#s + #eman# #)a,ts mail t)ans,e)s teleg)a&!ic tele5 t)ans,e)s sa,et+loc*e)s sa,e custo#+ o, a)ticles " stan#ing inst)uctions " et Ban*ing P!one Ban*ing
U*it% + 3 Marketi*4 o -a*k Ser(i&es% 02 Hours
Custome) se)%ice " )ecommen#ations o, al7a) Committee " MIC( tec!nolog+ " )anc!
mec!ani.ation " #e&osit moili.ation moti%ation o, sta,, " !uman )esou)ces #e%elo&ment
-ooks or Reere*&e
1$ Ma!es!7a)i S Ban*ing La7 - P)actice
2$ S!e*a) C Ban*ing !eo)+ La7 - P)actice
!$ Sun#a)am PM Mone+ Ban*ing - Inte)national )a#e$ /a)s!ne+ Ban*ing La7 an# P)actice
COM ! % OR/ANISATIONAL -EHA#IOUR
U*it% + 1 I*trodu&tio*% 03 Hours
Histo)ical #e%elo&ment e!a%io)al sciences an# o)gani.ational e!a%iou) Meaning
im&o)tance an# asic conce&ts
U*it% + 2 I*di(idual -ea(iour% 03 Hours
In#i%i#ual e!a%iou) ,oun#ation o, in#i%i#ual e!a%iou) &e)sonalit+ meaning an#
im&o)tance #e%elo&ment o, &e)sonalit+ t!eo)ies #ete)minants o, &e)sonalit+ )ele%ance o,&e)sonalit+ to manage)
Syllabus 2007 " 32 "
-
8/10/2019 Bcom CA Syllabus
33/64
MPHChrist College, Bangalore
U*it% + ! er&e)tio*% 03 Hours
Pe)ce&tion natu)e im&o)tance #e,inition ,acto)s o, &e)ce&tion t!e &e)ce&tual &)ocess
&e)ce&tual selecti%it+ an# o)gani.ation
U*it% + Lear*i*4% 0" Hours
$e,inition im&o)tance t!eo)ies o, lea)ning &)inci&les o, lea)ning s!a&ing as manage)ial
tool
U*it% + 5 Attitudes #alues a*d =o9 Satisa&tio*% 0 Hours
Sou)ces an# t+&es o, attitu#es attitu#e ,o)mation an# c!ange cogniti%e #issonance t!eo)+
%alues meaning im&o)tance sou)ces an# t+&es a&&lication in o)gani.ation
U*it% + 6 /rou) a*d Teams% 03 Hours
Meaning o, g)ou&s natu)e o, g)ou&s" stages o, g)ou& #e%elo&ment (esou)ces st)uctu)ean# &)ocess tas* an# e,,ect o, g)ou&s on &e),o)mance an# satis,action
U*it% + " Co*li&t a*d Ne4otiatio*% 06 Hours
+&es an# natu)es o, con,lict int)a&e)sonal inte)&e)sonal inte)"g)ou& an# o)gani.ational"
negotiation A&&)oac!es an# s*ills
U*it% + 3 Ca*4e Ma*a4eme*t% 06 Hours
C!ange management meaning an# t+&es o, c!ange managing o)gani.ational c!ange
)esistance to c!ange an# o%e)coming )esistance to c!ange
-ooks or Reere*&e
1$ (oins SP o)ganisational e!a%iou)
2$ F)e# Lut!ans o)ganisational e!a%iou)
!$ As7at!a&&a o)ganisational e!a%iou)
$ (ao /SP a)a+an o)ganisation t!eo)+ an# e!a%iou)
COM !5 % RESEARCH METHO'OLO/,
U*it% + 1 Nature o So&ial A*d -usi*ess Resear&% 06 Hours
Meaning an# #e,inition o, )esea)c! C)ite)ia o, goo# )esea)c! social )esea)c!"o6ecti%esassum&tions #e#ucti%e an# in#ucti%e met!o#s signi,icance an# #i,,iculties o, Social
)esea)c! Business )esea)c!" (esea)c! an# usiness #ecisions
Syllabus 2007 " 33 "
-
8/10/2019 Bcom CA Syllabus
34/64
MPHChrist College, Bangalore
U*it% + 2 Metods a*d Te&*i?ues o Resear&% 06 Hours
Classi,ication o, )esea)c! Met!o#s an# tec!ni=ues o, )esea)c! t!e case stu#+ su)%e+
)esea)c! Inte) $isci&lina)+ (esea)c! an# its essentials
U*it% + ! ro9lem A
-
8/10/2019 Bcom CA Syllabus
35/64
MPHChrist College, Bangalore
!$ (esea)c! Met!o#olog+ + Cot!a)i
$ (esea)c! Met!o#olog+ + $ B!attac!a)+a
5$ (esea)c! Met!o#olog+ + a+a&)a*as! (e##+
COM 5!1 % COSTACCOUNTIN/: I
O9e&ti(es% o ,amilia)i.e t!e stu#ents 7it! %a)ious conce&ts o, cost an# c)eate cost
consciousness among t!e stu#ents
U*it% + 1 Nature a*d Si4*ii&a*&e o Cost A&&ou*ti*4% 05 Hours
Int)o#uction $e,inition Fun#amental " P)inci&les " Functions an# o6ecti%es Me)its
$eme)its " Com&a)ison et7een Financial Accounting Management Accounting an# Cost
Accounting
U*it% + 2 A*alsis ; Classii&atio* o &ost% 10 Hours
Elements o, Cost " Collection o, Cost " Classi,ication o, Cost " Installation o, Costing
s+stem " Fo)mat o, Cost S!eet " en#e)s an# uotations P)olems on ao%e
U*it% + ! Materials% 12 Hours
atu)e o, Mate)ials " $i)ect - In#i)ect " Pu)c!ase P)oce#u)e " Sto)e ee&ing Functions "Fi5ation o, Le%els Inclu#ing P)olems " In%ento)+ Cont)ol " Pe)io#ical an# Pe)&etual
In%ento)+ ABC Anal+sis EO Sto)es issue " /aluation o, Boug!t Mate)ials " Met!o#s o,P)icing o, Issue FIFO LIFO " Sim&le an# 8eig!te# A%e)age Met!o#s P)olems on
ao%e
U*it% + La9our% 10 Hours
$i)ect Laou) " In#i)ect Laou) " Laou) Cost " Laou) Cost Cont)ol " ime ee&ing "
Met!o#s o, ime ee&ing " ime Boo*ing (eco)#s " I#le ime " Causes ,o) I#le ime "
)eatment o, I#le ime O%e)time " Laou) (emune)ation " Featu)es o, ?oo# 8ageS+stem " Met!o#s o, 8age Pa+ment ime )ate S+stem " Piece (ate S+stem " Bonus
S+stem Halse+ (o7an a+lo) $i,,e)ential Piece (ate S+stem an# Laou) u)no%e)
U*it% + 5 O(er Heads% 13 Hours
Collections an# Classi,ication o, O%e)!ea#s " Allocation - A&&o)tionment P)ima)+$ist)iution " Secon#a)+ $ist)iution " (ea&&o)tionment o, Se)%ice $e&a)tment Costs to
Syllabus 2007 " 3' "
-
8/10/2019 Bcom CA Syllabus
36/64
MPHChrist College, Bangalore
P)o#uction $e&a)tments $i)ect Met!o# " (eci&)ocal Met!o#s " (e&eate# $ist)iutionMet!o# an# Simultaneous E=uation Met!o# Aso)&tion o, O%e)!ea#s " Met!o#s "
&e)centage o, $i)ect Mate)ial Cost " $i)ect Laou) Cost " P)ime Cost " $i)ect Laou) Hou)
(ate an# Mac!ine Hou) (ate
U*it% + 6 Re&o*&iliatio* o &ost a*d i*a*&ial a&&ou*ti*4% 05 Hours
ee# ,o) (econciliation " (easons ,o) $i,,e)ences in P)o,its " P)olems on P)e&a)ation o,
(econciliation Statement an# Memo)an#um (econciliation Accounts
-ooks or Reere*&e
1 P)asa# Cost Accounting
2 igma - S!a)ma Cost Accounting
3 ain an# a)ang Cost Accounting
4 S P I+enga) Cost Accounting' M A)o)a Cost Accounting
COM 5!2 % COMAN,LA>AN'SECRETARIALRACTICE
O9e&ti(e
a o im&a)t essential *no7le#ge aout t!e legal as&ects o, com&an+ ,o)m o,
o)gani.ation o ,amilia)i.e &)oce#u)al )e=ui)ements )elating to ce)tain as&ects o, Com&an+ La7
!e Com&anies Act 1>'9 as amen#e# u& to #ate amen#ments &e)taining to t!e
s+llaus u& to last si5 mont!s &)io) to t!e en# semeste) e5amination 7oul# a&&l+
ART A% Com)a* Lai*di*4 u) o Com)a*ies% 02 Hours
Meaning " in#s o, 8in#ing u& )ie, e5&lanation onl+ $etaile# u#icial P)oce#u)ee5clu#e#
ART+-% Se&retarial ra&ti&e
!is &a)t 7ill e teste# ,o) 30 ma)*s otal teac!ing !ou)s 14
U*it% + 3 Se&retarial ra&ti&es B)ro&edure a*d se&retarial duties relati*4 to% 1 Hours
Meaning $e,inition uali,ication ualities " A&&ointment $uties Liailities (emo%al o, Com&an+ Sec)eta)+ " Sec)eta)ial P)actices )elating to Inco)&o)ation o, P)i%ate
- Pulic Limite# Com&an+D Issue o, ca&ital #etaile# &)oce#u)e e5clu#e#D i Statuto)+
meeting ii Annual ?ene)al Meeting Com&an+ Bo))o7ings
-ooks or Reere*&e
1 $a&oo) Elements o, Com&an+ La7 Sultan C!an# - Sons e7 $el!i
2 BS(aman Com&an+ La7s an# Sec)eta)ial P)actice Gnite# Pulis!e)s
Mangalo)e3 $)P(e##+ an# H(A&&anaia! Essentials o, Com&an+ La7 an# Sec)eta)ial
P)actice Himala+a Pulications Boma+
Syllabus 2007 " 3: "
-
8/10/2019 Bcom CA Syllabus
38/64
MPHChrist College, Bangalore
4 Ban#on Manual o, Sec)eta)ial P)actice SC!an# - Co e7 $el!i
COM5!! % IN.ORMATIONTECHNOLO/,.OR-USINESS
Inclu#ing Com&ute) Fun#amentals
U*it% + 1 I*ormatio* Te&*olo4 -asi&s% 03 Hours
In,o)mation P)e)e=uisites " ee# ,o) in,o)mation " ec!nolog+ In,o)mation ec!nolog+Com&onents o, in,o)mation tec!nolog+ P)esent Scena)io" (ole o, In,o)mation"
ec!nolog+ In,o)mation ec!nolog+ in usiness in Pulic secto) in &)int an# elect)onic
me#ia in e#ucation e" lea)ning an# %i)tual class)ooms Inte)net Elect)onic mail
e7sg)ou&s 8e cast se)%ices Int)anet an# c!atting
U*it% + 2 I*ormatio* sstems i* -usi*ess% 15Hours
$ata an# in,o)mation " In,o)mation s+stems in Business meaning +&es o, In,o)mation
S+stems" PS " Batc! an# )eal time MIS$SS ESS an# OAS In,o)mation S+stem le%elsin,o)mation gene)ato)s " So,t7a)e $ata et7o)* an# In,o)mation P)o#ucts" Business
in,o)mation s+stem meaning c)oss ,unctional in,o)mation s+stems ma)*eting "in,o)mation s+stems manu,actu)ing in,o)mation s+stem Human )esou)ces in,o)mation
s+stems " Accounting in,o)mation s+stems ,inancial in,o)mation s+stem" Sol%ing usiness
&)olems 7it! in,o)mation s+stems " A s+stems a&&)oac! to &)olem sol%ing " !e s+stemsa&&)oac! $e,ining &)olems an# o&&o)tunities $e%elo&ing alte)nati%e solutions
"E%aluating Alte)nati%e solutions Selecting t!e est solution using t!e S+stems a&&)oac!
$e%elo&ing in,o)mation S+stem Solution " !e s+stem #e%elo&ment c+cle sta)ting t!e
s+stems #e%elo&ment &)ocess s+stem anal+sis s+stems #esign &)otot+&ing Im&lementinga ne7 in,o)mation s+stem maintenance oa, in,o)mation s+stem CASE En# use)
#e%elo&ment
U*it% + ! E + -usi*ess% 10 Hours
Int)o#uction Managing t!e E ente)&)ise o)gani.ation o, usiness in an Eente)&)ise
%a)ious usiness mo#els /i)tual Sto)e In,o)mation Sto)e )ansaction &)ocess onlineMa)*eting content selling Online se)%ice /i)tual Communities etcD E(P meaning
Bene,its sco&e an# c!allengesD E comme)ce B2B B2C C2B C2CD E
Communication an# E collao)ation an# its a&&licationD Su&&l+ C!ain management
meaning o, su&&l+ c!ain )ole o, SCM Bene,its an# c!allenges o, SCM
U*it% + 'e&isio* Maki*4 i* a &om)uteri7ed E*(iro*me*t% 10 Hours
Manage)s an# $ecision ma*ing Manage)ial #ecision ma*ing an# in,o)mation s+stems
manage)s an# com&ute)i.e# su&&o)t !e nee# ,o) com&ute)i.e# #ecision su&&o)t an# t!e
su&&o)ting tec!nologies A ,)ame 7o)* ,o) #ecision su&&o)t E5&e)t S+stems an# Intelligentagents A)ti,icial eu)al net7o)*s no7le#ge management s+stem su&&o)ting ente)&)ise
)esou)ces &lanning an# Su&&l+ c!ain management !+)i# su&&o)t s+stems !e E%olution
an# att)iutes o, com&ute)i.e# $ecision ai#s $ecision ma*ing Int)o#uction an#
Syllabus 2007 " 3< "
-
8/10/2019 Bcom CA Syllabus
39/64
MPHChrist College, Bangalore
$e,initions S+stems mo#els $ecision ma*ingD !e intelligent &!ase !e #esign &!ase!e c!oice &!ase E%aluation Multi&le goals sensiti%it+ anal+sis 7!at"i, an# goal
see*ingD $ecision ma*ing !e im&lementation &!ase Ho7 #ecisions a)e su&&o)te#
Alte)nati%e #ecision"ma*ing mo#els Pe)sonalit+ t+&es ?en#e) Human Cognition an#$ecision st+les !e $ecision ma*e)s $SS meaning c!a)acte)istics an# ca&ailities o,
$SS com&onents o, $SS !e $ata management sus+stem !e mo#el management
sus+stem !e *no7le#ge ases management sus+stem !e use) inte),ace #ialogsus+stem !e use) $SS !a)#7a)e $i,,e)ence et7een $SS an# MIS $SS
classi,ications
U*it% + 5 Se&urit a*d Eti&al Calle*4es% 10 Hours
Int)o#uction Et!ical )es&onsiilit+ o, Business P)o,essionals Business Et!ics
ec!nolog+ et!ics Et!ical ?ui#elines Com&ute) C)ime Hac*ing C+e) t!e,tunaut!o)i.e# use at 7o)* so,t7a)e &i)ac+ &i)ac+ o, intellectual &)o&e)t+ com&ute) %i)uses
an# 7o)ms P)i%ac+ Issues P)i%ac+ on t!e inte)net Com&ute) Matc!ing P)i%ac+ la7s
Com&ute) Liel an# Censo)s!i& Ot!e) C!allenges Em&lo+ment C!allenges Com&ute)monito)ing C!allenges in 7o)*ing con#itions C!allenges to In#i%i#ualit+ !ealt! Issues "
E)gonomics Secu)it+ Management o, In,o)mation ec!nolog+ Int)o#uction Inte)"
7o)*e# Secu)it+ $e,enses Enc)+&tion Fi)e7alls $enial o, Se)%ice $e,enses e"mailmonito)ing %i)us #e,enses Ot!e) Secu)it+ Measu)esD Secu)it+ Co#es Bac* u& ,iles
Secu)it+ monito)s Biomet)ic secu)it+ Com&ute) ,ailu)e cont)ols Fault tole)ant s+stems
$isaste) )eco%e)+ S+stem cont)ols an# Au#its In,o)mation s+stem cont)ols Au#iting I
Secu)it+
U*it% + 6 I*ormatio* Te&*olo4 a*d Its Im)a&t o* so&iet% 06 Hours
I )e%olution Im&act o, I on P)i%ac+ Et!ics solutions ,o) &)i%ac+ &)otection Intellectual
&)o&e)t+ co&+)ig!t an# Patents Im&act o, In,o)mation tec!nolog+ on 7o)*&laceIn,o)mation s+stem =ualit+ an# im&act Im&act on =ualit+ o, li,e C+e) la7s 2000
-ooks or Reere*&e
1 C)aig Stinson J(unning Mic)oso,t 8in#o7s">S: I Income a5"Pa)t I
O9e&ti(e%o ,amilia)i.e an# e#ucate t!e stu#ent 7it! t!e conce&t o, Income a5 in In#ia
e)minologies Basis ,o) C!a)ging a5 Hea#s o, Income E5em&tions an# $e#uctionsD
a&&licale 7it! )e,e)ence to (esi#ent in#i%i#uals
Syllabus 2007 " 3> "
-
8/10/2019 Bcom CA Syllabus
40/64
MPHChrist College, Bangalore
U*it% + 1 I*trodu&tio*% 0 Hours
Conce&t o, Income a5"Finance Bill - ActD $e,initions Assessee Pe)son Assessment
+ea) P)e%ious +ea) Income otal Income an# Ag)icultu)al Income Conce&t o, Ca&ital -(e%enue a (ecei&ts Pa+ments E5&en#itu)e an# c Loss Meaning - )ie,
e5&lanation o, (etu)n o, Income Sec13> 140 PA Sec13> A
U*it% + 2 -asis o Car4e% 06 Hours
C!a)ge o, Income " a5 (esi#ence Status o, In#i%i#uals " Sco&e o, otal Income " Income
#eeme# to e )ecei%e# " Income $eeme# to acc)ue o) a)ise in In#ia Com&utation o, totalincome ase# on (esi#ential Status
U*it% + ! E8em)ted I*&ome% 02 Hours
Income not inclu#e# in otal Income us 10 Full+ e5em&te# an# &a)tl+ e5em&te# incomes
U*it% + Heads o I*&ome% 15 Hours
B)ie, int)o#uction Income ,)om Sala)+ $e,initionD C!a)acte)istics o, Sala)+ IncomeDCom&utation o, Sala)+ Income Basic Sala)+ Allo7ances Pe)=uisites " Lea%e
Encas!ment " Commutation o, Pension " $eat!"cum"(eti)ement Bene,its ?)atuit+ "
Com&ensation (ecei%e# on e)mination o, t!e Se)%ice $e#uction ,)om ?)oss Sala)+ us19 Com&utation o, income ,)om sala)+
U*it% + 5 I*&ome rom House ro)ert% 12 Hours
Meaning +&es o, House P)o&e)ties " Annual %alue $ete)mination in #i,,e)ent satiationsHouse P)o&e)t+ Let out ut )emaine# /acant Gn)eali.e# )ent " $e#uctions ,o) let out
House &)o&e)ties Annual /alue o, Sel, Occu&ie# House P)o&e)t+ $e#uction ,o) Sel,
Occu&ie# P)o&e)t+ House P)o&e)t+ Income E5em&te# ,)om a5 Com&utation o,
Income F)om Let Out House P)o&e)t+ Income F)om Sel, Occu&ie# House P)o&e)t+
U*it% + 6 roits a*d /ai*s rom -usi*ess a*d roessio* % 1 Hours
Com&utation o, Income un#e) t!is !ea# " Allo7ale E5&enses " E5&enses e5&)essl+
#isallo7e# " P)olems )elating to usiness sole t)a#e) onl+ an# P)olems on &)o,ession
)elating to C!a)te)e# Accountant A#%ocate an# $octo)
U*it% + " I*&ome rom Oter Sour&es% 0" Hours
Meaning an# E5&lanation /a)ious Incomes 7!ic! a)e ,alling un#e) t!is !ea#
$e#uctions allo7e# E5&enses ot $e#uctile Com&utation o, Income
-ooks or Reere*&e1 $) /ino# Sing!ania $i)ect a5es La7 an# P)actice a5man &ulication2 Mano!a)an Stu#ents Han#oo* on Income a5 La7 Sno7 7!ite &ulications
3 B!ag7at!i P)asa# $i)ect a5es La7 an# P)actice 8is!7a P)a*as!ana
4 ?au) - a)ang Income a5
Syllabus 2007 " 40 "
-
8/10/2019 Bcom CA Syllabus
41/64
MPHChrist College, Bangalore
COM51A % MANA/EMENTO..INANCIALSER#ICESO9e&ti(e !e o6ect is to enale t!e stu#ents to !a%e t!e #etaile# *no7le#ge o, %a)ious
se)%ices o,,e)e# + t!e Financial Se)%ices Institutions - t!e)e ,unctioning
U*it% 1 .i*a*&ial Ser(i&es% 03 HoursSe)%ice Secto) com&onents o, se)%ices secto) Financial se)%ices Featu)es o, Financial
se)%ices Classi,ication o, Financial Se)%ice In#ust)+ sco&e o, Financial se)%ices Fun#an# on ,un# ase# Se)%ices e7 ,inancial P)o#ucts an# se)%ices Inno%ati%e Financial
Inst)uments C!allenges in t!e Financial se)%ice secto) &)esent scena)io
U*it% + 2 Mutual .u*ds% 12 Hours
Conce&ts $e,inition O)igin o, t!e Mutual Fun# sc!eme Fun# unit /s s!a)e +&es
o, Mutual Fun#s $i,,e)ent sc!emes o, Mutual Fun# O&e)ation o, !e ,un# "
a#%antages an# Limitations o, Mutual Fun# et asset %alue Meaning an# calculation SEBI gui#elines g)o7t! an# P)os&ects o, Mutual Fun# in In#ia
U*it% + ! Mer&a*t -a*ki*4% 12 HoursMeaning $e,inition constitution an# Management o, Me)c!ant Ban*ing 7it! SEBIgui#elines Se)%ices o,,e)e# + Me)c!ant Ban*e)s (ole an# im&o)tance o, Me)c!ant
Ban*ing in t!e #e%elo&ment o, In#ian Ca&ital Ma)*et Sco&e o, Me)c!ant Ban*ing in
In#ia
U*it% + #e*ture Ca)ital% 03 Hours
Conce&t Meaning $e,inition Featu)es /entu)e Ca&ital - /entu)e Ca&italist Sco&e o, /entu)e Ca&ital $i,,e)ence et7een con%entional ,inancing an# /entu)e Ca&ital
Im&o)tance Met!o#s o, /entu)e Ca&ital ,inancing Anal+sis an# Selection P)oce#u)es
o, P)o6ect Fun#ing Stages o, Fun#ing P)i%ate E=uit+ an# /entu)e Ca&ital gui#elines
?)o7t! an# P)os&ects o, /entu)e Ca&ital in In#ia
U*it% + 5 Credit Rati*4% 05 Hours
Conce&t Meaning an# $e,inition (egist)ations Eligiilit+ Met!o#s a#o&ting inC)e#it (ating a#%antages - #isa#%antages (ating Agencies Functions o, C)e#it
(ating Agencies SEBI ?ui#elines
U*it% + 6 Leasi*4% 03 Hours
Meaning Im&o)tance Legal an# Accounting As&ects +&es o, Leasing Lease
St)uctu)ing Leaning an# u+ing Lease e%aluation ,)om Lesso)s an# Lessees &oint o,%ie7 A#%antages ?)o7t!s an# &)os&ects o, Lease Financing in In#ia
U*it% + " Hire ur&ase% 0 Hours
Meaning Featu)es Hi)e &u)c!ase an# C)e#it Sale Installment Sale - Leasing LegalPosition Ban* C)e#it - Hi)e Pu)c!ase usiness (BI gui#elines ,o) Hi)e &u)c!ase
U*it% + 3 .a&tori*4% 0! Hours
Syllabus 2007 " 41 "
-
8/10/2019 Bcom CA Syllabus
42/64
MPHChrist College, Bangalore
Conce&t" Meaning an# $e,inition O&e)ational P)oce#u)e +&es o, Facto)ing Functions Facto)ing /s Bills $iscounting Facto)ing /s Secu)iti.ation ?)o7t! an# #e%elo&ment
in In#ia (BI ?ui#elines
-ooks or Reere*&e
1 Financial Se)%ices B+ M !an
2 Management Accounting - Financial Se)%ices + M !an - P ain3 Financial Ma)*ets an# Se)%ices B+ ?o)#on - at)a6an
4 Me)c!ant Ban*ing + Mac!i)a6u
' SEBI ?ui#elines
COM52A % A'#ANCE.INANCIALACCOUNTIN/
O9e&ti(e% o gain com&)e!ensi%e un#e)stan#ing o, all as&ects )elating to ,inancial
accounting &)actices - e5&e)t *no7le#ge o, t!e &)o,essional stan#a)#s &)inci&les an#&)oce#u)es o, accounting an# t!ei) a&&lication to #i,,e)ent &)actical situations
U*it% + 1 A&&ou*ti*4 Sta*dards% 05 Hours
Inte)national Accounting stan#a)#s Accounting Stan#a)#s in In#ia List o, Inte)nationalAccounting Stan#a)#s an# List o, Accounting Stan#a)#s in In#ia Man#ato)+ accounting
stan#a)#s in #etail
U*it% + 2 A&&ou*ts o -a*ki*4 Com)a*ies% 15 Hours
Int)o#uction an# Meaning " Boo*s o, accounts to e maintaine# + Ban*ing Com&anies "
S&ecial ,eatu)es o, Ban* Accounting " Items )e=ui)ing s&ecial attention in P)e&a)ing Final
Accounts (eate on Bills $iscounte# Statuto)+ (ese)%es Statuto)+ Li=ui#it+ (atio Cas! (ese)%e (atio Income ,o)m on"Pe),o)ming Assets Basis o, )eating a C)e#it
Facilit+ as PA Assets Classi,ication an# P)o%isions P)e&a)ation o, Final Accounts
acco)#ing to t!e ?ui#elines o, (BI an# Ban*ing (egulation Act o, 1>4>
U*it% + ! A&&ou*ts o I*sura*&e Com)a*ies% 15 Hours
Meaning +&e o, Insu)ance Li,e Insu)ance ?ene)al Insu)ance Accounts o, Li,eInsu)ance Business Statuto)+ - Susi#ia)+ Boo*s $ete)mination o, et Liailit+ an#
Amount #ue to &olic+ !ol#e)s P)e&a)ation o, (e%enue Accounts an# Balance s!eet
acco)#ing to I($A gui#elines ?ene)al Insu)ance Com&anies " Fi)e Insu)ance " Ma)ineInsu)ance an# Miscellaneous Insu)ance &)o%isions )elating to t!e t)eatment o, )ese)%es
,un# P)e&a)ation o, (e%enue Account P)o,it An# Loss account P)o,it an# loss
a&&)o&)iation account an# Balance S!eet account to t!e ?ui#elines o, I($A
U*it% + 'ou9le A&&ou*t Sstem% 10 Hours
Int)o#uction C!a)acte)istic an# Featu)es o, $oule Account s+stem ,o)mats
$i,,e)ences et7een $oule Account an# Single Account S+stem A#%antages -Limitations o, $oule Account S+stem (e&lacement o, Account un#e) $oule Account
Syllabus 2007 " 42 "
-
8/10/2019 Bcom CA Syllabus
43/64
MPHChrist College, Bangalore
s+stem ou)nal ent)ies - Le#ge) Accounts Accounting t)eatment un#e) $oule AccountS+stem Final Accounts o, Elect)icit+ Su&&l+ Com&anies (e%enue Account et
(e%enue Account Ca&ital Account gene)al Balance S!eet" im&o)tant &)o%isions
U*it% + 5 Holdi*4 Com)a* A&&ou*ts% 15 Hours
Meaning o, Hol#ing - Susi#ia)+ Com&an+ Consoli#ate# o, Balance S!eet o, Hol#ing
an# Susi#ia)+ Com&an+ )eatment o, Gn)eali.e# P)o,it on stoc* an# assets (e%aluationo, Assets an# Liailities Inte) Com&an+ O7ing P)e,e)ence s!a)es an# $eentu)es in
Susi#ia)+ com&an+ Issue o, onus S!a)es + Susi#ia)+ Com&an+ $i%i#en# #ecla)e# +
susi#ia)+ Com&an+ P)o&ose# $i%i#en# Calculation o, Cost o, Cont)ol Mino)it+Inte)est P)e&a)ation o, Consoli#ate# Balance S!eet
-ooks or Reere*&e
1 A#%ance Accountanc+ + S!u*la - ?)e7al2 A#%ance Accountanc+ + MA A)ulanan#am - S (aman
3 A#%ance Accountanc+ + (L?u&ta - (a#!as7am+
4 A#%ance Financial Accounting + SP ain - La)ang' A#%ance Financial Accounting + S Ma!es7a)i
COM51- % CONSUMER-EHA#IOR
U*it% + 1 I*trodu&tio*% 02 Hours
$e,inition an# sco&e o, Consume) Be!a%io) "(ole o, Consume) Be!a%io) in Ma)*eting"
$e%elo&ment o, Consume) Be!a%io) ,iel#" Consume) e!a%io)al mo#els"Ho7a)#"S!et!
mo#el o, Bu+ing Be!a%io)
U*it% + 2 Co*sumer as a* I*di(idual% 16 Hours
a Co*sumer Needs a*d Moti(atio*
Meaning o, Moti%ationD ee#s an# ?oals D $+namic atu)e o, Moti%ationD +&es -S+stems o, ee#s" Maslo7s Hie)a)c!+ o, nee#s"McClellan#s !eo)+ o, ee#
Ac!ie%ement"/)ooms E5&ectanc+ t!eo)+"F)eu#s Ps+c!oanal+tical t!eo)+
9 erso*alit ; Co*sumer -ea(ior
Meaning an# natu)e o, Pe)sonalit+D F)eu#ian - )ait t!eo)ies o, Pe)sonalit+D Sel, Conce&t
" Sel, ImagesD Li,est+le an# AIO in%ento)iesD B)an# Pe)sonalit+
& Co*sumer )er&e)tio*
Meaning an# #+namics o, Pe)ce&tion Asolute an# $i,,e)ential t!)es!ol#D Selecti%e
Pe)ce&tionD Consume) Image)+"B)an# ImageD Pe)ce&tion o, ualit+D Pe)ce&tion o, )is*DPe)ce&tual O)gani.ationD Catego)i.ation In,e)ence
Syllabus 2007 " 43 "
-
8/10/2019 Bcom CA Syllabus
44/64
MPHChrist College, Bangalore
d Lear*i*4 ; Co4*iti(e ro&ess
Meaning o, Lea)ningD Be!a%io)al Lea)ning !eo)ies"Classical an# O&e)ant Con#itioning"
Ose)%ational Lea)ningD Cogniti%e Lea)ning !eo)iesD Memo)+ Sc!ema B)an#
Lo+alt+
e Co*sumer Attitudes
atu)e an# ,unction Attitu#e ,o)mationD St)uctu)al Mo#els o, Attitu#e")icom&onent an#Multi"Att)iute mo#el"O(A Attitu#e C!ange"Multiatt)iute an# ELM an# Cogniti%e
$issonance
U*it% + ! Co*sumer i* teir so&ial a*d &ultural setti*4% 12 Hours
a /rou) d*ami&s ; Reere*&e 4rou)s
Meaning o, )e,e)ence g)ou&sD In,luence o, )e,e)ence g)ou&s on consume) e!a%io)D +&es
o, )e,e)ence g)ou&s Im&lications ,o) Ma)*eting
9 Te .amil
Conce&t an# ,unctions o, ,amil+D Im&o)tance o, ,amil+ in In#ian conte5t Famil+ #ecisionma*ingD (ole con,lict an# its )esolutionD Famil+ Li,e C+cle Consume) sociali.ation (ole
o, c!il#)en
& So&ial Class a*d Co*sumer -ea(ior
Meaning an# measu)ement o, Social ClassD Li,est+le &)o,iles o, social classesD Im&lications
o, social class on Consume) e!a%io)
d Culture a*d Co*sumer -ea(ior
Meaning an# c!a)acte)istics o, cultu)eD Measu)ement o, cultu)e /alues"e)minal an#
Inst)umental %aluesD (o*eac! " In#ian co)e %aluesD Im&act o, %alue on consume) e!a%io)D
AC/ La##e)ing Su cultu)al as&ects o, consume) Be!a%io)
U*it% + Co*sumer de&isio* maki*4 )ro&ess% 12 Hours
a erso*al i*lue*&e ; O)i*io* leadersi) ro&ess
Meaning #+namics an# measu)ement o, o&inion lea#e)s!i& A &)o,ile o, t!e O&inion
lea#e)D Inte)&e)sonal ,lo7 o, communicationD O&inion lea#e)s!i& an# ,i)ms &)omotionalst)ateg+ ""$i,,usion o, Inno%ationsD +&es o, Inno%ationsD !e $i,,usion &)ocess"consume)
an# in#ust)ialD !e a#o&tion &)ocessD P)o#uct c!a)acte)istics an# consume) )esistanceD
$i,,usion en!ancement st)ategiesD A &)o,ile o, t!e consume) inno%ato)
9 Co*sumer 'e&isio* maki*4
A mo#el o, consume) #ecision ma*ingD P)olem )ecognition an# In,o)mation Sea)c!DE%aluations"Com&ensato)+ an# non"com&ensato)+D Con6uncti%eD $is6uncti%e an#Le5icog)a&!ic c!oice )ulesD Pu)c!ase"Sto)e c!oiceD Post &u)c!ase P)ocess $issonanceD
Satis,action#issatis,actionD Att)iution t!eo)+D $is"satis,ication )es&onsesD $is&osal
e!a%io)
U*it% + 5 Emer4i*4 issues i* Co*sumer -ea(ior% 10 Hours
Syllabus 2007 " 44 "
-
8/10/2019 Bcom CA Syllabus
45/64
MPHChrist College, Bangalore
Consume)ism an# Pulic Polic+D Meaning (ig!ts o, Consume)sD Institutions an# t!ei))oleD Et!ical Sa,et+ an# en%i)onmental issuesD Consume) &)otection actsD Consume)
Be!a%io) an# E"usinessD On line u+e) e!a%io)D Consume) #ecision ma*ing &)ocess on
t!e et Consume) (esea)c! 7it! s&ecial )e,e)ence to s+n#icate# )esea)c!
U*it% + 6 Role o Resear& i* &o*sumer -ea(ior% 03 Hours
Moti%ational )esea)c! Attitu#e measu)ementD Satis,action measu)es
-ooks or Reere*&e
1 Sc!i,,man L ? an# anu* L L Consume) Be!a%io) P)entice"Hall :t! E# 1>>> - Pea)son E#ucation Lo7 P)ice E#ition 2003
2 Hen)+ Assael Consume) Be!a%iou) - Ma)*eting Action
!omson Lea)ning 9t!E#ition 20013. Ha7*ins $ I an# Best ( Consume) Be!a%io) Im&lications ,o) Ma)*eting
St)ateg+ I)7in
-
8/10/2019 Bcom CA Syllabus
46/64
MPHChrist College, Bangalore
A#%antages t!)oug! su&&l+ c!ain management Flo7 o, In,o)mation Logistics #ist)iution cent)e uic* )es&onse #eli%e)+ s+stems E"(etailing Outsou)cing
U*it% + 5 Mer&a*dise Ma*a4eme*t% 0" Hours
O6ecti%es ,o)ecasting &lanning me)c!an#ise asso)tment u+ing s+stems
U*it% + 6 Retail Marketi*4 Mi8% 03 Hours
(etail u+ing )etail &)icing )etail &)omotions an# )etail )an#
U*it% + " Retail Commu*i&atio* Mi8% 0"
Hours Communication P)og)ams to #e%elo& B)an#s - Buil# Custome) Lo+alt+ Met!o#s
o, communicating 7it! Custome)s Planning (etail Communication P)ocess
U*it% + 3 Store Ma*a4eme*t% 0" Hours
Sto)e La+out +&es - Featu)es Sto)e $esign Me)c!an#ise P)esentation ec!ni=ues
Atmos&!e)ics Custome) Se)%ice ?APS Mo#el ,o) im&)o%ing )etail se)%ice =ualit+
U*it% + I*dia* Co*te8t o Retail Ma*a4eme*t% 0! Hours
P!ase o, ?)o7t! o O&&o)tunities In#ias &)o,ile against t!e gloal )etail ma)*et
-ooks Re&omme*ded
1 C!etan Ba6a6 uli - i#!i J(etail ManagementK O5,o)# Gni%e)sit+
2 Le%+ an# 8eit. J(etailing ManagementK Mc?)a7 Hill 't!E#ition
3 Ba))+ Be)man - oel ( E%ans J(etailing ManagementK P)entice Hall
-
8/10/2019 Bcom CA Syllabus
47/64
MPHChrist College, Bangalore
o
top related