NAME OF THE COURSE: FINANCIALACCOUNTING
Unit- 1: Theoretical Framework of Accounting
Introduction-Meaning, Scope, Objectives, Importance and Functions of Accounting; Terminologies used in Accounting; Users of Accounting Information; Accounting Process; Cash basis and Accrual basis of Accounting; Branches of Accounting, Principles of Accounting, Concepts and Conventions; Accounting Standards-Indian Accounting Standards (Ind AS)-Meaning and Definition, Need and Objectives; Accounting Equations, Problems on Accounting Equations.
Unit - 2: Conversion of Single Entry System to Double Entry System
Accounts from Incomplete Records/Single Entry System -Meaning, Features, Merits & Demerits; Conversion into Double Entry System, Need for Conversion; Preparation of Statement of Affairs, Cashbook, Memorandum Trading Account, Total Debtors Account, Total Creditors Account, Bills Receivable Account, Bills Payable Account &Trading and Profit & Loss and Balance Sheet-Problems.
Unit- 3: Consignment Accounts
Introduction–Meaning of Consignor, Consignee, Account Sales & Proforma Invoice; Goods Invoiced at Cost Price, Goods Invoiced at Selling Price, Accounting for Normal & Abnormal Loss; Valuation of Stock; Passing of Journal Entries & Preparation of Ledger Accounts in the books of Consignor only- Problems
Unit - 4: Hire Purchase System
Meaning of Hire Purchase and Installment Purchase System, Difference between Hire Purchase and Installment Purchase, Important Definitions–Hire Purchase Agreement, Hire Purchase Price, Cash Price, Hire Purchase Charges; Calculation of Interest, Calculation of Cash Price; Journal Entries and Ledger Accounts in the books of Hire Purchaser only. (Asset Accrual Method only)- Problems .
Unit - 5: Branch Accounts
Meaning, Objectives and Advantages of Branch Accounting; Types of Branches- Meaning and Features of Dependent Branches, Independent Branches and Foreign Branches; Methods of maintaining Books of Accounts by the Head Office–Debtors System only when the goods are sent at Cost Price and Invoice Price &ascertainment of Profit or Loss of Branch under Debtors System – Problems
Books for Reference: 1. Robert N Anthony, David Hawkins, Kenneth A. Merchant, (2017) Accounting: Text and Cases, McGraw-Hill Education, 13th Edition. 2. S. Anil Kumar, V. Rajesh Kumar and B. Mariyappa – Financial Accounting, Himalaya Publishing House, New Delhi. 3. S P. Iyengar (2005), Advanced Accounting, Sultan Chand & Sons, Vol.1. 4. Charles T. Horn gren and Donna Phil brick, (2013) Introduction to Financial Accounting, Pearson Education,11th Edition. 5. J. R.Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, New Delhi, 2 nd Edition. 6. S. N. Maheshwari, and S.K.Maheshwari. Financial Accounting, Vikas Publishing House, New Delhi, 6th Edition.
Name of the Course: PRINCIPLES OF MARKETING
Unit-1:IntroductiontoMarketing
Meaning and Definition, Concepts of Marketing, Approaches to Marketing, Functions of Marketing. Recent trends in Marketing-E- business, Tele-marketing,M-Business, Green Marketing, Relationship Marketing, Concept Marketing, Digital Marketing, Social Media Marketing andE-tailing (Meaning only).
Unit- 2:Marketing Environment
Micro Environment – Meaning, Components- The company, suppliers, Marketing Intermediaries, competitors, public and customers; Macro Environment- Meaning, Components- Demographic, Economic, Natural, Technological, Political, Legal, Socio-Cultural Environment.
Unit-3: Market Segmentation and Consumer Behaviour
Market Segmentation - Meaning, Bases of Market Segmentation, Requisites of Sound Market Segmentation; Consumer Behavior- Meaning, Factors influencing Consumer Behavior; Buying Decision Process.
Unit- 4:Marketing Mix -Product & Pricing
Marketing Mix- Meaning, Elements of Marketing Mix (Four P's) – Product, Price, Place, Promotion. Product-Meaning & features, Product Classification, Product Line & Product Mix decisions; Product Lifecycle – Meaning & stages in PLC; New Product Development Meaning and steps in NPD; Reasons for Failure of New Product. Pricing – Objectives, Factors influencing Pricing Policy, Methods of Pricing; Pricing Strategies.
Unit- 5: Place & Promotion
Physical Distribution–Meaning and Types of Channels of Distribution, Types of Intermediaries, Factors affecting Channel Selection Promotion – Meaning and Significance of Promotion. Advertising – Meaning and Objectives, Characteristics of an effective Advertisement, Types of Advertisement. Personal Selling- Meaning and Importance, Characteristics of a Successful Salesperson. Sales Promotion- Meaning, Objectives, Promotional Schemes, Limitations of Promotional Schemes.
Books for References: 1. Philip Kotler, Marketing Management, Prentice Hall. 2. Lovelock Christopher, Services Marketing: People, Technology, Strategy, PHI, New Delhi 3. William J. Stanton, Michael J.Etzel, Bruce J Walker, Fundamentals of Marketing, McGraw Hill 4. Bose Biplab, Marketing Management, Himalaya Publishers. 5. J.C. Gandhi, Marketing Management, Tata McGraw Hill. 6. Ramesh and Jayanti Prasad: Marketing Management, I.K. International 7. Sontakki, Marketing Management, Kalyani Publishers. 8. PN Reddy and Appannaiah, Marketing Management 9. Saxena Rajan,(2017)Marketing Management , Tata McGraw - Hill Publishing Company Ltd., New Delhi. Fifth Edition.
Name of the Course: BUSINESS ENVIRONMENT
Unit- 1: Introduction to Business Environment
Business Environment-Meaning, Types of Business Environment – Internal and External, Micro-Environment and Macro- Environment of business; Competitive analysis of Business; Environmental analysis-Scanning, Monitoring, Forecasting, Assessment; Limitation of Environment Analysis.
Unit- 2: Political and Legal Environment
Political Environment- Functions of the State, Role of Government, State intervention in business- Reasons for and Types of state intervention in business. Legal environment-Impact of various laws on Indian businesses.
Unit-3: Economic and Global Environment
Economic Environment- Meaning, Nature and Components of the Economic Environment, Factors affecting Economic Environment. Global environment -Meaning of Globalization, Approaches to Globalization, Merits and demerits of Globalization, Impact of Globalizations on Indian businesses; Foreign market entry strategies; MNCs and TNCs (concepts only).
Unit- 4: Technological Environment
Technological Environment: Meaning and features of Technological Environment; Impact of Technological changes on business, Technology and Society, Technology Transfer- Meaning, Benefits and Challenges.
Unit- 5: Demographic and Natural Environment
Demographic Environment- Meaning and components of Demographic environment; Natural Environment: Meaning and Features of Natural environment. Impact of Natural environment on business.
Books for References: 1. Aswathappa. K, Essentials of Business Environment, HPH 2. Sundaram & Black: The International Business Environment; Prentice Hall 3. Francis Cherunilam, Business Environment- Text and Cases, 8th Edition, HPH 4. Chidambaram: Business Environment; Vikas Publishing 5. Upadhyay, S: Business Environment, Asia Books 6. Chopra, B K: Business Environment in India, Everest Publishing 7. M. Ashikary, Economic Environment of Business. 8. Veena Keshav Pailwar, Business Environment, PHI Learning Pvt. Ltd 9. Vivek Mittal, Business Environment, 1st Edition, Excel Book
Name of the Course: INDIAN FINANCIAL SYSTEM
Unit 1: Introduction to Indian Financial System:
Introduction – Meaning of Financial System, Features, Objectives, Components, Structure, Role of Financial System in Economic Development - SWOT of Indian Financial System. Financial Regulators in India- A brief note on RBI, SEBI, IRDAI, and PFRDAI.
Unit – 2: Financial Markets and Institutions
Financial Markets-Meaning, Structure, Importance, Functions and types Money Market – Meaning, importance and types of money market instruments Capital Market – Meaning, importance, types of Capital Markets and types of capital market instruments Primary Market – Meaning, Importance and Role of Primary Market in new issues market Secondary Market – Meaning, Features and Role of Stock Market in Stock Trading. Financial Intermediaries-Meaning, Importance, Structure, Types, Functions of Financial Intermediaries in India.
Unit – 3: Financial Instruments and Services
Financial Instruments- Meaning, importance & types Equity Shares – Meaning and features. Preference shares – Meaning, features and types Debentures – Meaning, feature and types Financial Services- Meaning, importance, and types of Financial Services – Fund based services and Fee based services – Meaning, features and types Specialized Financial Services- Meaning, features and types of Leasing, Factoring, Forfeiting, Credit Rating and Venture Capital.
Unit – 4: Commercial Banks in India
Commercial Banks-Meaning of banks, Structure of Commercial Banks in India, Types of banks Functions of Banks- Primary and Secondary functions, Role of Commercial banks in the Economic Development, Recent trends in Banking.
Unit – 5 : Reserve Bank of India
RBI -Meaning, Objectives and Functions. Credit Control – Meaning, significance and types of Credit control measures of RBI. Role of RBI in the economic development of India.
English
Kannada
Hindi
Hindi Text Book Click Here
Sanskrit
Additional English
NAME OF THE COURSE: ADVANCED FINANCIALACCOUNTING
Module-1: Insurance Claims for Loss of Stock
Meaning, Need and Advantages of Fire Insurance-Special terminologies in Fire Insurance Claims – Insurer, Insured, Premium, Salvage, Insurance Policy, Sum Assured, Under Insurance, over insurance Average Clause, Claim. Problems on Ascertainment of Fire Insurance Claim including problems on abnormal line of goods.
Module - 2: Hire Purchase Accounting
Meaning of Hire Purchase and Installment Purchase System- difference between Hire Purchase and Installment Purchase – Important Definitions – Hire Purchase Agreement – Hire Purchase Price – Cash Price – Hire Purchase Charges – Net Hire Purchase Price – Net Cash Price – Calculation of Interest – Calculation of Cash Price – Journal Entries and Ledger Accounts in the books of Hire Purchaser and Hire Vendor (Asset Accrual Method only).
Module -3: Departmental Accounts
Meaning and Features of Departmental Undertaking-Examples of Department Specific Expenses and Common Expenses -Need and Bases of Apportionment of Common Expenses-Preparation of Statement of Trading and Profit and Loss in Columnar form, Statement of General Profit and Loss and Balance Sheet – Simple problems involving Inter Departmental Transfers at Cost Price (vertical form).
Module-4: Branch Accounts
Meaning of Branch Accounts -Objectives and Advantages of Branch Accounting Types of Branches – Meaning and features of Dependent Branches, Independent Branches and Foreign Branches-Methods of maintaining books of accounts by the Head Office –Debtors System- ascertainment of Profit or Loss of Branch under Debtors System – Supply of goods at Cost Price and supply of goods at Invoice Price.
Module -5: Conversion of Single-Entry System into Double Entry System
Single entry system- Meaning – Features – Merits – Demerits – Types. Conversion into Double Entry system – Need for Conversion – Preparation of Statement of Affairs – Cash book – Memorandum Trading Account – Total Debtors Account – Total Creditors Account – Bills Receivable Account – Bills Payable Account – Statement of Trading and Profit & Loss and Balance Sheet.
NAME OF THE COURSE: BUSINESS MATHEMATICS
Module -1: Number system, Indices and Logarithms
Number System: Introduction – Natural numbers, Even numbers, Odd numbers, Integers, Prime numbers, Rational & Irrational numbers, Real numbers, HCF & LCM (Simple problems). Indices- meaning-Basic laws of indices and their application for simplification. Logarithms- Laws of Logarithms-Common logarithms application of log table for simplification.
Module-2: Theory of Equations:
English
Insights-I General English Textbook- Course book (AECC)
Kannada
Hindi
Additional English
NAME OF THE COURSE: 3.1 CORPORATE ACCOUNTING
Module No. 1: Underwriting of Corporate Securities
Introduction - Meaning of Underwriting – SEBI regulations regarding underwriting; Underwriting Commission- Types of underwriting – Firm Underwriting, Open Underwriting - Marked and Unmarked Applications –Determination of Liability in respect of underwriting contract – when fully underwritten and partially underwritten – with and without firm underwriting problem relating to Underwriting of Shares and Debentures of Companies only.
Module No. 2: Profit Prior to Incorporation
Introduction - Meaning – calculation of sales ratio – time ratio – weighted ratio – treatment of capital and revenue expenditure – Ascertainment of pre-incorporation and postin corporation profits by preparing statement of Profit and Loss (Vertical Format) as per schedule III of Companies Act, 2013.
Module No.3 Valuation of Good will
Introduction - Valuation of Goodwill –factors influencing goodwill, circumstances of valuation of goodwill- Methods of Valuation of Goodwill: Average Profit Method, Capitalization of average Profit Method, Super Profit Method, Capitalization of Super Profit Method, and Annuity Method-Problems (Based on both Simple and Weighted Average).
Module No. 4: Valuation of Corporate Securities
Introduction - Meaning – Need for Valuation – Factors Affecting Valuation – Methods of Valuation: Intrinsic Value Method, Yield Method, Earning Per Share Method, Fair Value of shares. Valuation of Preference Shares – Valuation of Debentures.
Module 5: Financial Statements of Companies
Statutory Provisions regarding preparation of Financial Statements of Companies as per schedule III of Companies Act 2013 and IND AS-1 – Treatment of Special Items – Tax deducted at source – Advance payment of Tax – Provision for Tax – Depreciation – Interest on debentures – Dividends – Rules regarding payment of dividends – Transfer to Reserves – Preparation of Statement of profit and loss and Balance Sheet.
NAME OF THE COURSE: BUSINESS STATISTICS
Module No. 1: Introduction to Statistics
Introduction – Meaning, Functions and Uses of Statistics; Limitations of statistics - Collection of Data - Techniques of Data Collection – Census Technique and Sampling Technique (Concepts). Classification: Meaning, and Methods of Classification of Data. Tabulation: Meaning, Parts of a Table – Simple problems on Tabulation; Diagrammatic Presentation: Meaning and Types (Only Theory)
Module No. 2: Measures of Central Tendency
Measures of Central Tendency: Arithmetic Mean: Calculation of Arithmetic Mean for Individual, Discrete and Continuous Series. Median: Calculation of Median for Individual, Discrete and Continuous Series Mode: Calculation of Mode for Individual, Discrete and Continuous Series using Inspection method (Excluding problems using Grouping Tables), Empirical relation between Mean, Median and Mode. - Problems
Module No. 3 : Measures of Dispersion
Measures of Dispersion: Range and coefficient of range, Quartile Deviation and Coefficient of Quartile Deviation, Standard Deviation and Coefficient of Variation in Individual, Discrete and Continuous Series- Problems
Module No. 4: Correlation Analysis
Correlation: - Meaning and Types of correlation- Positive and negative correlation simple, partial, and multiple correlation. Linear and Non-linear correlation, Pearson’s coefficient of Correlation; Probable error. - Problems.
Module No. 5: Regression Analysis
Meaning of Regression, Regression lines, Regression equations and estimation; Calculation of regression equations when regression coefficients are given (Simultaneous equation method excluded) - problems.
NAME OF THE COURSE: COST ACCOUNTING
Module No. 1: Introduction to Cost Accounting
Introduction- Meaning and definition- Objectives, Importance and Uses of Cost Accounting, Difference between Cost Accounting and Financial Accounting; Various Elements of Cost and Classification of Cost; Cost object, Cost unit, Cost Centre; Cost reduction and Cost control. Limitations of Cost Accounting.
Module No. 2: Material Cost
Materials: Meaning, Importance and Types of Materials – Direct and Indirect Materials Procurement- Procedure for procurement of materials and documentation involved in materials accounting; Material Storage: Duties of Store keeper; Pricing of material issues Preparation of Stores Ledger Account under FIFO, LIFO, Simple Average Price and Weighted Average Price Methods – Problems. Materials control. - Technique of Inventory Control - Problems on Level Setting and EOQ.
Module No. 3: Labour Cost
Labour Cost: Meaning and Types of labour cost –Attendance procedure-Time keeping and Time booking and Payroll Procedure; Idle Time- Causes and Treatment of Normal and Abnormal Idle time, Over Time- Causes and Treatment (theory only). - Labour Turnover Meaning, Reasons and Effects of labour turnover Methods of Wage Payment: Time rate system and piece rate system; Incentive schemes - Halsey plan, Rowan plan and Taylor differential piece rate system –problems based on calculation of wages and earnings only.
Module No. 4: Overheads
Overheads: - Meaning and Classification of Overheads; Accounting and Control of Manufacturing Overheads: Collection, Allocation, Apportionment, Re-apportionment and Absorption of Manufacturing Overheads; Problems on Primary and Secondary overheads distribution using Reciprocal Service Methods (Repeated Distribution Method and Simultaneous Equation Method); Absorption of Overheads: Meaning and Methods of Absorption of Overheads (Concept only); Problems on calculation of Machine Hour Rate.
Module No. 5: Cost Sheet
Cost Sheet - Meaning and Cost heads in a Cost Sheet, Presentation of Cost Information in Cost Sheet. Problems on Cost Sheet, Tenders and Quotations.
MANAGEMENT ACCOUNTING
Introduction to Management Accounting
Ratio Analysis
Cash Flow Analysis
Marginal Costing
Budgetary Control
BUSINESS ANALYTICS
Introduction to Business Analytics
Role of Data in The Organization
Tools Used for Data Analytics
Tools Used for Data Analytics
Data Visualization Using Tableau (Public Version)
FINANCIAL MARKETS & SERVICES
Overview of Indian Financial System
Financial Institutions
Financial Services
Financial Markets
Financial Instruments
FINANCIAL MANAGEMENT
Introduction to Financial Management
Time Value of Money
Financing & Dividend Decisions
Investment Decision
Working Capital Management
BUSINESS LEADERSHIP SKILLS (OEC)
Introduction to Business Leadership
Leadership from Managerial Perspective
Leadership -Theoretical Perspectives.
Leadership Styles
TOURISM MANAGEMENT (OEC)
Introduction to Tourism Industry
Tourism Products
Travel Formalities
Sustainable Tourism
Name of the Course: Financial Management
Introduction: Meaning of Finance-Finance Function-Objectives of Finance function-Organization of Finance function. Financial Management: Meaning and definition of Financial Management- Goals of Financial Management-Scope of Financial Management-Functions of Financial Management-Role of Finance Manager in India. Financial planning: Meaning –Need – Importance -Steps in financial Planning – Principles of a sound financial plan and Factors affecting financial plan.
Module No. 2: Time Value of Money
Introduction – Meaning of time value of money-time preference of money- Techniques of time value of money: Compounding Technique-Future value of Single flow. Multiple flow and Annuity – Perpetuity-Discounting Technique-Present value of Single flow, Multiple flow – and Annuity. ( Theory and Problems)
Module No. 3: Capital Structure and Leverages
Introduction-Meaning and Definition of Capital Structure, Factors determining the Capital Structure, Concept of Optimum Capital Structure, EBIT-EPS Analysis. Leverages: Meaning and Definition, Types of Leverages- Operating Leverage, Financial Leverage and Combined Leverages. ( Theory and Problems)
Module No. 4: Capital Budgeting
Introduction-Meaning and Definition of Capital Budgeting, Features, Significance – Steps in Capital Budgeting Process. Techniques of Capital budgeting: Traditional Methods – Pay Back Period, and Accounting Rate of Return – DCF Methods: Net Present Value- Internal Rate of Return and Profitability Index- (Theory and Problems).
Module 5: Working Capital Management
Introduction- Meaning and Definition, types of working capital, Operating cycle, Determinants of working capital needs-Sources of working capital- Merits of adequate working capital -Dangers of excess and inadequate working capital. (Theory only).
Books for reference: IM Pandey, Financial management, Vikas publications, New Delhi. Abrish Guptha, Financial management, Pearson. Khan & Jain, Basic Financial Management, TMH, New Delhi. S N Maheshwari, Principles of Financial Management, Sulthan Chand & Sons, New Delhi. Chandra & Chandra D Bose, Fundamentals of Financial Management, PHI, New Delhi. Ravi M Kishore, Financial Management, Taxman Publications Prasanna Chandra, Financial Management, Theory and Practice, Tata McGraw Hill.
Name of the Course: Income Tax Law and Practice – I
Module No. 1: Basic Concepts of Income Tax
Introduction –Meaning of tax- types of taxes and canons of taxation, Important definitions, assessment year, previous year including exceptions, assesses, person, income, casual income, Gross Total Income, Total Income, Agricultural Income, Tax Rates (Old and New Regimes)- Exempted incomes of individuals under section 10.
Module No. 2: Assessment Procedure and Income Tax Authorities
Meaning of Assessment - Types of Assessment– Regular Assessment- Self Assessment – Best Judgement Assessment- Summary Assessment – Scrutiny Assessment – Income Escaping Assessment - Permanent Account Number -Meaning, Procedure for obtaining PAN and transactions were quoting of PAN is compulsory. Income Tax Authorities their Powers and functions. CBDT, CIT and AO.
Module No. 3: Residential Status and Incidence of Tax
Introduction – Residential status of an individual. Determination of residential status of an individual. Incidence of tax or Scope of Total income. Problems on computation of Gross total Income of an individual (excluding deductions U/S 80
Module No. 4: Income from Salary
Introduction - Meaning of Salary -Basis of charge- Definitions–Salary, allowances, Perquisites and profits in lieu of salary - Provident Fund - Retirement Benefits – Gratuity, pension and Leave salary. Deductions U/S 16 and Problems on Computation of Taxable Salary.
Module No. 5: Income from House Property
Introduction - Basis of charge - Deemed owners -House property incomes exempt from tax, Vacancy allowance and unrealized rent. Annual Value –Determination of Annual Value Deductions U/S 24 from Net Annual Value - Problems on Computation of Income from House Property.
Name of the Course: Principles and Practice of Auditing
Module No.1: Introduction to Auditing
Introduction – Meaning and Definition – Objectives– Types of Audit– Merits and Demerits of Auditing – Relationship of audit with other disciplines. Preparation before commencement of new audit - Working Papers -Audit Note Book - Audit Programme. Qualities of an Auditor – Audit planning – Audit Engagement - Audit Documentation - Audit Evidence – Written Representation.
Module No.2: Risk Assessment and Internal Control
Introduction–Audit risk–Assessment of risk. Internal Control: Meaning and objectives–Internal check- Meaning, objectives and fundamental Principles. Internal check with regards to wage payment –Cash sales – and Cash purchases.
Module No.3: Verification and Valuation of Assets and Liabilities
Meaning and objectives of verification and valuation – Position of an auditor as regards the valuation of assets. Verification and Valuation of different items of Assets: Land and Building - Plant and Machinery – Investment - Stock in Trade. Verification and Valuation of different items of Liabilities: Bills payable - Sundry Creditors and Contingent liabilities.
Module No.4: Company Audit and Audit of other Entities
Company Auditor: Appointment – Qualification – Powers -Duties and liabilities - Professional ethics of an auditor. Other Entities: Audit Procedure of NGOs - Charitable Institutions – Educational institutions – Government – Local Bodies – Cooperative societies – Hotels – Hospitals – Clubs &Banks.
Module No.5: Audit Report & Professional Ethics
Introduction–Meaning–Elementsofauditreport–Typesofauditreport-Independent Auditor’s report and their illustration. Professional Ethics: Code of Ethics - Professional Accountants in Public Practices and Business– Fundamental Principles of Professional Ethics.
6.1 Name of the Course: Business Law
Syllabus
Module No. 1: Indian Contract Act, 1872 16 Introduction – Definition of Contract, Essentials of Valid Contract, Offer and acceptance, consideration, contractual capacity, free consent. Classification of Contract, Discharge of acontract, Breach of Contract and Remedies to Breach of Contract.
Module No. 2: The Sale of Goods Act, 1930 12 Introduction - Definition of Contract of Sale, Essentials of Contract of Sale, Conditions and Warranties, Transfer of ownership in goods including sale by a non-owner and exceptions. Performance of contract of sale - Unpaid seller, rights of an unpaid seller against the goods and against the buyer.
Module No. 3: Negotiable Instruments Act 1881 12 Introduction – Meaning and Definition of Negotiable Instruments – Characteristics of Negotiable Instruments – Kinds of Negotiable Instruments – Promissory Note, Bills of Exchange and Cheques (Meaning, Characteristics and types) – Parties to Negotiable Instruments –Dishonour of Negotiable Instruments – Notice of dishonour – Noting and Protesting.
Module No. 4: Consumer Protection Act 1986 08 Definitions of the terms – Consumer, Consumer Dispute, Defect, Deficiency, Unfair Trade Practices, and Services, Rights of Consumer under the Act, Consumer Redressal Agencies – District Forum, State Commission and National Commission.
Module No. 5: Environment Protection Act 1986 08 Introduction - Objectives of the Act, Definitions of Important Terms – Environment, Environment Pollutant, Environment Pollution, Hazardous Substance and Occupier, Types of Pollution, Powers of Central Government to protect Environment in India.
6.2 Name of the Course: Income Tax – II
Syllabus:
Module No. 1: Profits and Gains of Business and Profession
Introduction-Meaning and definition of Business, Profession and Vocation. - Expenses Expressly allowed - Expenses Expressly Disallowed - Allowable losses - Expressly disallowed expenses and losses, Expenses allowed on payment basis. Problems on computation of income from business of a sole trading concern - Problems on computation of income from profession: Medical Practitioner - Advocate and Chartered Accountants.
Module No. 2: Capital Gains
Introduction - Basis for charge - Capital Assets - Types of capital assets – Transfer - Computation of capital gains – Short term capital gain and Long term capital gain - Exemptions under section 54, 54B, 54EC, 54D and 54F. Problems covering the above sections.
Module No. 3: Income from other Sources
Introduction - Incomes taxable under Head income other sources – Securities - Types of Securities - Rules for Grossing up. Ex-interest and cum-interest securities. Bond Washing Transactions - Computation of Income from other Sources.
Module No. 4: Set Off and Carry Forward of Losses & Assessment of individuals.
Introduction – Provisions of Set off and Carry Forward of Losses (Theory only) Computation ofTotal Income and tax liability of an Individual.
Module No. 5: Assessment Procedure and Income Tax Authorities
Introduction - Due date of filing returns, Filing of returns by different assesses, E-filing of returns, Types of Assessment, Permanent Account Number -Meaning, Procedure for obtaining PAN and transactions were quoting of PAN is compulsory. Income Tax Authorities their Powers and duties.
6.3 Name of the Course: International Business
Syllabus:
Module No. 1: Introduction to International Business
Introduction- Meaning and definition of international business, need and importance of international business, stages of internationalization, tariffs and non-tariff barriers to international business. Mode of entry into international business - exporting (direct and indirect), licensing and franchising, contract manufacturing, turnkey projects, management contracts, wholly owned manufacturing facility, Assembly operations, Joint Ventures, Third country location, Mergers and Acquisition, Strategic alliance, Counter Trade; Foreign investments.
Module No. 2:International Business Environment
Overview, Internal and External environment - Economic environment, Political environment, Demographic environment, Social and Cultural environment, Technological and Natural environment.
Module No.3: Globalization
Meaning, features, essential conditions favoring globalization, challenges to globalization, MNCs, TNCs - Meaning, features, merits and demerits; Technology transfer - meaning and issues in technology transfer.
Module No.4: Organizations Supporting International Business
Meaning, Objectives and functions of - IMF, WTO, GATT, GATS, TRIM, TRIP; and Regional Integration- EU, NAFTA, SAARC, BRICS.
Module No.5: International Operations Management
Global Supply Chain Management- Global sourcing, Global manufacturing strategies, International Logistics, International HRM - Staffing policy and it's determinants; Expatriation and Repatriation (Meaning only).
Name of the Course: Security Analysis and Portfolio Management
Name of the Course: PRINCIPLES OF MANAGEMENT
Unit - 1: NATURE AND FUNCTIONS OF MANAGEMENT
Management: Meaning and Definition, Features and Importance of Management; Functions; Levels of Management; Management as a Science, Art and Profession; Management and Administration (meaning and differences).
Unit - 2: PLANNING
Planning: Meaning, Features, Importance, Steps in Planning Process, Types of Planning- (Strategic planning, administrative planning, operational Planning, Contingent planning), Barriers to effective planning, Measures to make planning effective.
Unit - 3: ORGANISING AND ORGANISATION STRUCTURE
Organizing Process –Concept of organization:- As an entity, as group of people, as a structure, as a process(meanings only); Principles of Organizing; Organizational structure - Formal Organizational structure:– Meaning, Types - Line Organization, Line and Staff, Functional, Project, Matrix and Virtual. Informal Organization:– Meaning, Characteristics, Importance, Limitations, Difference between Formal and Informal Organization; Factors influencing the organization structure-(Environment, strategy, technology, size, people).
Unit - 4: : DIRECTION
Direction: Meaning Importance and principles of directing. Motivation: Concept, Importance, Features of Motivation; Motivational theories-Maslow’s need hierarchy theory, Herzberg’s Hygiene Theory, McGregor’s Theory X and Theory Y. Leadership: Meaning, Leadership Styles- Autocratic, Democratic, Participative, FreeReign, Benevolent & Transformational Leadership (meaning and features of each) Communication: Meaning, Communication Process, Types, Barriers to Communication and measures to overcome the barriers in communication.
Unit - 5: COORDINATION AND CONTROLLING
Coordination- Meaning and need, requisites for effective coordination Controlling – Meaning, Importance, Control Process, Essentials of an Effective Control System, Control techniques- PERT& CPM (meaning and uses only).
Booksfor References: 1. L M Prasad, Principles and Practice of Management, Sultan Chand and Sons, New Delhi 2. Harold Koontz and Heinz Weihrich (2017), Essentials of Management: An Internationaland Leadership Perspective, McGraw Hill Education, 10th Edition. 3. Stephen P Robbins and Madhushree Nanda Agrawal (2009), Fundamentals ofManagement:Essential Concepts and Applications, Pearson Education, 6thEdition. 4. James H. Donnelly, (1990) Fundamentals of Management, PearsonEducation, 7th Edition. 5. P C Tripathi & P N Reddy (2005), Principles of Management, TMH Publications, 3rdEdition.
Name of the Course: MARKET ANALYSIS FOR BUSINESS DECISIONS
Unit.1: Foundations of Market Analysis
The problem of scarcity: Meaning of scarcity, Factors of production. Economics: Definition, Nature, and Scope; Micro and Macro Economics. Microeconomics: Meaning of Microeconomics, objectives of Microeconomics, Microeconomic issues in business. Production Possibility Curve and Opportunity Cost. Macro Economics: Meaning of Macroeconomics, objectives of Macroeconomics, Macroeconomic issues in business and Circular flow of goods and incomes.
Unit.2: Mechanics of price Determination
Demand: Demand meaning, determinants of demand, the law of demand, elasticity of demand- price, income and cross elasticity, consumer behavior & demand forecasting. Supply: Meaning, determinants, law of supply and elasticity of supply, Equilibrium. Production: Meaning, factors, laws of production of variable proportion, laws of returns to scale. Cost of Production: Concept of costs, short-run and long-run costs, average and marginal costs, total, fixed, and variable costs.
Unit.3: Market Structures
Meaning of Market Structure- Factors influencing Market Structure; Perfect Competition, Duopoly, Oligopoly, Monopoly, Monopolistic Competition- Meaning and Features of each of the above
Unit.4: National Income
Meaning, Methods of estimating national income – expenditure method, income received approach, production method, value added or net product method. Other measures of national income – GDPP GNP, NNP, Personal income, Personal disposable income, Per capita income - Trends in GDP of India.
Unit.5: Indian Economy and Business Development
Major features of Indian economy post-independence; Economic Reforms since 1991, NITI Aayog: Structure and Functions. Business analysis models - PESTEL (Political, Economic, Societal, Technological, Environmental and Legal), VUCAFU Analyses (Volatility, Uncertainty, Complexity, Ambiguity, Fear of Unknown and Unprecedentedness)
Booksfor References: 1. Sundharam KPM, Sundharam EN., “Business Economics”, Sultan Chand & Sons 2. HL Ahuja., Business & Economics S. Chand Publishing – 3. M. John Kennedy., “Fundamentals of Business Economics” HPH 4. Froyen, R.T., “Macroeconomics”, Pearson Education 5. Dornbusch, R., Fischer, S. and Startz, R., “Macroeconomics”, McGraw-Hill, 6. Varian, H. R., “Intermediate Microeconomics: A Modern Approach” 7. Mankiw, G. N., “Principles of Microeconomics”, Cengage Learning India Pvt Ltd, 8. John Sloman, Alison Wride “ Economics”, Pearson Education
Name of the Course: Statistics for Business Decisions-1
Unit.1: INTRODUCTION TO STATISTICS
Introduction – Meaning, Definition of Statistics, Origin and Development of Statistics, Importance and Scope of Statistics, Limitation of Statistics, Distrust of Statistics.
Unit.2: DATA COLLECTION ORGANISATION & VISUALISATION
Data in Business environment, Collection of Data - Techniques of Data Collection – Census Technique and Sampling Technique (Concepts). Classification: Meaning, and Methods of Classification of Data, Tabulation: Meaning, Parts of a Table – Simple problems on Tabulation; Diagrammatic Presentation: Bar Diagrams – Simple Bars, Multiple Bars, Percentage Sub-divided Bar Diagram; Two Dimensional Diagrams – Pie Diagram.
Unit.3: MEASURES OF CENTRAL TENDENCY
Measures of Central Tendency: Calculation of Arithmetic Mean, Median and Mode for Individual, Discrete and Continuous Series – Problems (Direct Method only); Geometric Mean (Simple problems), Empirical relation between Mean, Median and Mode.
Unit.4: MEASURE OF DISPERSION
Dispersion: Mean Deviation, Variance, Standard Deviation, Coefficient of Variance, Quartile Deviation, Coefficient of QD, Covariance. Measures of Skewness: Calculation of Karl Pearson’s co-efficient of skewness (Uni-modal).
Unit.5: INDEX NUMBER
Index number, Construction of Index number, Methods of Index number: Simple Aggregative Method, Weighted method (Fishers Ideal Index number). Tests of Adequacy (TRT, FRT).Consumer Price Index number. Dispersion: Mean Deviation, Variance, Standard Deviation, Coefficient of Variance, Quartile Deviation, Coefficient of QD, Covariance. Measures of Skewness: Calculation of Karl Pearson’s co-efficient of skewness (Uni-modal)
English
Envision-I General English Textbook- Workbook (AECC)
Insights-I General English Textbook- Course book (AECC)
Kannada
Sanskrit
Additional English
Financial Accounting
Conversion of Single-Entry System into Double Entry System
Final Accounts of Partnership Firms
Issue of Shares and Debentures
Final Accounts of Joint Stock Companies
Analysis of Financial Statements
Human Resource Management
Introduction to Human Resource Management
Human Resource Planning, Recruitment & Selection 1
Induction, Training and Compensation
: Performance Appraisal, Promotion & Transfers
Employee Engagement and Psychological Contract
BUSINESS ENVIRONMENT
INTRODUCTION BUSINESS ENVIRONMENT
GOVERNMENT AND LEGAL ENVIRONMENT
ECONOMIC ENVIRONMENT AND GLOBAL ENVIRONMENT
TECHNOLOGICALENVIRONMENT
NATURALENVIRONMENT
Business Mathematics
Number system, Indices and Logarithms
Theory of Equations:
Progressions
Financial Mathematics
Matrices and Determinants
PEOPLE MANAGEMENT
Introduction to People Management
: Getting Work Done and Assessment and Evaluation
Building Peer Networks and Essentials of Communication
Motivation
Managing Self
PUBLIC ADMINISTRATION AND BUSINESS
Introduction
Idea of a Good Society
Political System and Business
Judicial System and Business
Governance and Public Policy
English
Insights-I General English Textbook- Course book (AECC)
Kannada
Hindi
Additional English
Corporate Communication Skills- I
Cost Accounting
Block 2 Cost Accounting - e GyanKosh
Cost Accounting
Block 2 Cost Accounting - e GyanKosh
Human Resource Management
Human Resource Management: theory and practice by John Bratton; Jeffrey Gold
Introduction to Human Resource Management by John Streadwick
Financial Markets and Services
An Introduction to the Indian Stock Market- Investopedia
Business Data Analysis
Statistical Methods for Business and Economics by Roger C. Pfaffenberger, James H. Patterson
Quantitative Methods for Business Decisions by Roger Slater, Jon Curwin
Statistics for Business: Decision Making and Analysis by Robert Stine, Dean Foster
Quantitative Methods for Business: The A to Z of QM by John Buglear
Corporate Financial Management
Additional English
MANAGEMENT ACCOUNTING
Introduction to Management Accounting
Ratio Analysis
Cash Flow Analysis
Marginal Costing
Budgetary Control
BUSINESS ANALYTICS
Introduction to Business Analytics
Role of Data in The Organization
Tools Used for Data Analytics
Tools Used for Data Analytics
Data Visualization Using Tableau (Public Version)
FINANCIAL MARKETS & SERVICES
Overview of Indian Financial System
Financial Institutions
Financial Services
Financial Markets
Financial Instruments
FINANCIAL MANAGEMENT
Introduction to Financial Management
Time Value of Money
Financing & Dividend Decisions
Investment Decision
Working Capital Management
BUSINESS LEADERSHIP SKILLS (OEC)
Introduction to Business Leadership
Leadership from Managerial Perspective
Leadership -Theoretical Perspectives.
Leadership Styles
TOURISM MANAGEMENT (OEC)
Introduction to Tourism Industry
Tourism Products
Travel Formalities
Sustainable Tourism
Income Tax- I
Business Regulations
Business Law: Text and Cases by Kenneth W. Clarkson, Roger LeRoy Miller, Frank B. Cross
Business Law: The Ethical, Global, And E-Commerce Environment by Arlen W. Langvardt & et.al.
International Business Law by August, Ray A., Bixby, Michael, Mayern.
Indirect Tax
6.1 Name of the Course: Business Law
Syllabus
Module No. 1: Indian Contract Act, 1872 16 Introduction – Definition of Contract, Essentials of Valid Contract, Offer and acceptance, consideration, contractual capacity, free consent. Classification of Contract, Discharge of acontract, Breach of Contract and Remedies to Breach of Contract.
Module No. 2: The Sale of Goods Act, 1930 12 Introduction - Definition of Contract of Sale, Essentials of Contract of Sale, Conditions and Warranties, Transfer of ownership in goods including sale by a non-owner and exceptions. Performance of contract of sale - Unpaid seller, rights of an unpaid seller against the goods and against the buyer.
Module No. 3: Negotiable Instruments Act 1881 12 Introduction – Meaning and Definition of Negotiable Instruments – Characteristics of Negotiable Instruments – Kinds of Negotiable Instruments – Promissory Note, Bills of Exchange and Cheques (Meaning, Characteristics and types) – Parties to Negotiable Instruments –Dishonour of Negotiable Instruments – Notice of dishonour – Noting and Protesting.
Module No. 4: Consumer Protection Act 1986 08 Definitions of the terms – Consumer, Consumer Dispute, Defect, Deficiency, Unfair Trade Practices, and Services, Rights of Consumer under the Act, Consumer Redressal Agencies – District Forum, State Commission and National Commission.
Module No. 5: Environment Protection Act 1986 08 Introduction - Objectives of the Act, Definitions of Important Terms – Environment, Environment Pollutant, Environment Pollution, Hazardous Substance and Occupier, Types of Pollution, Powers of Central Government to protect Environment in India.
6.2 Name of the Course: Income Tax – II
Syllabus:
Module No. 1: Profits and Gains of Business and Profession
Introduction-Meaning and definition of Business, Profession and Vocation. - Expenses Expressly allowed - Expenses Expressly Disallowed - Allowable losses - Expressly disallowed expenses and losses, Expenses allowed on payment basis. Problems on computation of income from business of a sole trading concern - Problems on computation of income from profession: Medical Practitioner - Advocate and Chartered Accountants.
Module No. 2: Capital Gains
Introduction - Basis for charge - Capital Assets - Types of capital assets – Transfer - Computation of capital gains – Short term capital gain and Long term capital gain - Exemptions under section 54, 54B, 54EC, 54D and 54F. Problems covering the above sections.
Module No. 3: Income from other Sources
Introduction - Incomes taxable under Head income other sources – Securities - Types of Securities - Rules for Grossing up. Ex-interest and cum-interest securities. Bond Washing Transactions - Computation of Income from other Sources.
Module No. 4: Set Off and Carry Forward of Losses & Assessment of individuals.
Introduction – Provisions of Set off and Carry Forward of Losses (Theory only) Computation ofTotal Income and tax liability of an Individual.
Module No. 5: Assessment Procedure and Income Tax Authorities
Introduction - Due date of filing returns, Filing of returns by different assesses, E-filing of returns, Types of Assessment, Permanent Account Number -Meaning, Procedure for obtaining PAN and transactions were quoting of PAN is compulsory. Income Tax Authorities their Powers and duties.
6.3 Name of the Course: International Business
Syllabus:
Module No. 1: Introduction to International Business
Introduction- Meaning and definition of international business, need and importance of international business, stages of internationalization, tariffs and non-tariff barriers to international business. Mode of entry into international business - exporting (direct and indirect), licensing and franchising, contract manufacturing, turnkey projects, management contracts, wholly owned manufacturing facility, Assembly operations, Joint Ventures, Third country location, Mergers and Acquisition, Strategic alliance, Counter Trade; Foreign investments.
Module No. 2:International Business Environment
Overview, Internal and External environment - Economic environment, Political environment, Demographic environment, Social and Cultural environment, Technological and Natural environment.
Module No.3: Globalization
Meaning, features, essential conditions favoring globalization, challenges to globalization, MNCs, TNCs - Meaning, features, merits and demerits; Technology transfer - meaning and issues in technology transfer.
Module No.4: Organizations Supporting International Business
Meaning, Objectives and functions of - IMF, WTO, GATT, GATS, TRIM, TRIP; and Regional Integration- EU, NAFTA, SAARC, BRICS.
Module No.5: International Operations Management
Global Supply Chain Management- Global sourcing, Global manufacturing strategies, International Logistics, International HRM - Staffing policy and it's determinants; Expatriation and Repatriation (Meaning only).
Name of the Course: Security Analysis and Portfolio Management
FOUNDATIONS OF PSYCHOLOGY – I
GENESIS AND GOALS OF PSYCHOLOGY
BIOLOGY AND BEHAVIOUR
SENSATION, ATTENTION AND PERCEPTION
LEARNING
MEMORY AND FORGETTING
Click Here SENSATION, ATTENTION AND PERCEPTION ,LEARNING , MEMORY AND FORGETTING
Understanding Sociology
Foci of Sociology: social institutions, social inequality and social change.
Sociological Perspectives: Functionalist, Conflict, Symbolic Interactionist, Feminist
Culture and Socialization
Global Culture: Globalization of Values; Cultural Imperialism chapter
Emerging Issues in Culture Consumer Culture, Children as consumer, Consumers, Cyber culture, Netiquette in
the age of Digital living and Digital Divide Chapter.
Social Change
Under standing Sociology textbook reference
English
CONVERGENCE - I
Kannada
Sanskrit
Hindi
Foundations of Sociological Theory
Unit –1 A Comte and H Spencer
Chapter 1: Auguste Comte: Intellectual context, Positivism, Law of Three Stages, Classification of Sciences Chapter 2: Herbert Spencer: Theory of Social Evolution, Organic Analogy, Types of Society
Unit -2 K Marx and G Simmel
Chapter 3: Karl Marx: Dialectical Materialism, Economic Determinism, Class Struggle, Alienation Chapter 4: Georg Simmel: Formal Sociology, Theory of Sociation, Theory of Conflict
Unit - 3. E Durkheim and M Weber
Chapter 5: Emile Durkheim: Social Facts, Division of Labour in Society, Suicide, Sociology of Religion Chapter 6: Max Weber: Social Action, Ideal Types, Bureaucracy, Types of Authority, Protestant Ethics and Spirit of Capitalism
Sociology of Rural Life in India
Unit –1 Rural and Agrarian Social Structure
Chapter No. 1: Social Construction of Rural Societies: Myth and Reality (M N Srinivas)
Chapter No. 2: Agrarian Social Structure: Land Tenure Systems (Colonial Period); Post- Independence Indian Land Reform Laws
Chapter No. 3: Commercialisation of Agriculture; Commodification of Land
Unit -2. Themes of Rural Society in India
Chapter No. 4: Rural Caste and Class Structure
Chapter No 5: Gender and Agrarian Relations
Chapter No. 6: Impact of Panchayat Raj System and Rural Politics
Chapter No. 7: Actors in Market - Weekly Fairs, Trading Castes, Emerging Trading Classes and Key Role of Intermediaries
Chapter No. 8: Emergence of Online and Virtual Commodity Markets - Features and Impact on Traditional Sellers and Buyers
Unit-3 Rural Development
Chapter No. 9: Induced Intervention: PURA, MGNREGA, Swach Bharat Abhiyan, Akshara Dasoha, Water and Land Development Efforts
Chapter No. 10: Challenges to Sustainable Rural Development: Casteism, Factional Politics, Natural Calamities
English
CONVERGENCE - I
Kannada
Sanskrit
Hindi
1st Semester (SEP )
Theory Papers
24BCA11 Discrete Structure
24BCA12 Problem Solving Technique
24BCA13 Computer Architecture
24BCA1P Office Automation Tools
24BCAL11 Language L1
Kannada Click Here
Hindi
Sanskrit
24BCAL12 Language L2 English
24BCACC1 The Constitution of India
Practical Papers
24BCA12P Problem Solving Technique Lab
24BCA13P Computer Architecture Lab
List of Books PDF
2nd Semester (NEP )
Theory Papers
CA-C6T Computer Architecture
CA-C7T Object Oriented Programming using Java
CA-C8T Database Management System
Language L1 - Kannada/Hindi/Sanskrit
Click Here Kannada Text Book
Language L2 - English
Language L3- Hindi
Click Here Hindi Text Book
OE1: Open Elective -Environmental Science
Click Here Environmental Science Text Book 1 Environmental Science Text Book 2
Practical Papers
CA-C9L Java Lab
CA-C10L Database Management System Lab
Physical Education
NCC/NSS/CL/R&R
List of Books PDF
Object Oriented Programming using Java
3rd Semester (NEP )
CA-C11T Operating Systems
CA-C12T Computer Networks
CA-C13T Python Programming
CA-C14L Computer Networks Lab
CA-C15L Python Programming Lab
Language L1 - Kannada/Hindi/Sanskrit
Language L2 - English
Language L3- Hindi
OE1: Open Elective -
4th Semester (NEP )
CA-C16T Software Engineering
CA-C17T Design and Analysis of Algorithm
CA-C18T Internet Technologies
CA-C19L Design and Analysis of Algorithm Lab
CA-C20L Internet Technologies Lab
OE4: Open Elective
Language L1 Kannada/Hindi/Sanskrit
Language L2
OE: The Constitution of India
Physical Education
NCC/NSS/CL/R&R
5th Semester (NEP )
CA-C21T Artificial Intelligence
CA-C22T Data Analytics
CA-C23T Web Programming
CA-C24L Data Analytics Lab
CA-C25L Web Programming Lab
CA-V1 Vocation Course I : Quantitative
CA-E1 Elective I : a. Data Mining b. Computer Graphic
SEC III : Cyber Crime, Cyber Law, and Intellectual Property Right
Physical Education
NCC/NSS/CL/R&R