IV SEMESTER Bcom Syllabus .....GFGC GBD 29th May 2022
IV SEMESTER
|
Subjects |
Paper |
Instruction hrs/week |
Duration of Exam(hrs) |
Marks |
Credits |
||
IA |
Exam |
Total |
||||||
Part 1 Language |
Language - I: Kannada/Sanskrit/Urdu/Tamil/ Telugu/Malayalam/Additional English / Marathi/ Hindi |
4.1 |
4 |
3 |
30 |
70 |
100 |
2 |
Language – II: English |
4.2 |
3 |
3 |
30 |
70 |
100 |
2 |
|
Part 2 Optional |
Advanced Corporate Accounting |
4.3 |
4 |
3 |
30 |
70 |
100 |
2 |
Cost Accounting |
4.4 |
4 |
3 |
30 |
70 |
100 |
2 |
|
E-Business and Accounting |
4.5 |
4 |
3 |
30 |
70 |
100 |
2 |
|
Stock and Commodity Markets |
4.6 |
4 |
3 |
30 |
70 |
100 |
2 |
|
Principles of Event Management |
4.7 |
3 |
3 |
30 |
70 |
100 |
2 |
|
Part 3 |
Foundation Course* |
|
3 |
3 |
30 |
70 |
100 |
2 |
CC &
EC* |
|
|
|
50 |
|
50 |
1 |
|
Total Credits |
17 |
4.3 ADVANCED CORPORATE ACCOUNTING
OBJECTIVE
The objective is
to enable the students to develop awareness about Corporate Accounting in
conformity with the Provision of Companies’ Act and latest amendments thereto
with adoption of Accounting Standards.
Unit 1: REDEMPTION OF PREFERENCE SHARES 10 Hrs
Meaning – legal provisions – treatment regarding
premium on redemption – creation of Capital Redemption Reserve Account– Fresh issue of
shares – Arranging for cash balance for the purpose of redemption – minimum number of shares to be issued for
redemption – issue of bonus shares – preparation of Balance sheet
(vertical forms) after
redemption.
Unit 2: MERGERS
AND ACQUISITION OF COMPANIES 16
Hrs
Meaning of
Amalgamation and Acquisition – Types of Amalgamation – Amalgamation in the
nature of Merger – Amalgamation in
the nature of Purchase - Methods of Purchase Consideration – Calculation of Purchase Consideration (Ind AS 103) (Old
AS14), Net asset Method - Net Payment Method, Accounting for Amalgamation (Problems
on both the methods) - Entries and Ledger Accounts
in the Books of Transferor Company and Transferee
Company – Preparation of new Balance sheet. (Vertical Format) (Excluding External Reconstruction).
Unit 3: INTERNAL RECONSTRUCTION 10 Hrs
Meaning –
Objective – Procedure – Form of Reduction –Passing of Journal Entries – Preparation
of Reconstruction accounts
– Preparation of Balance Sheet after Reconstruction. (Vertical Format) Problems.
Unit 4: LIQUIDATION
OF COMPANIES 10Hrs
Meaning–Types of Liquidation – Order of Payment - Calculation of Liquidator’s Remuneration – Preparation of Liquidators Final Statement of Account.
Unit 5: RECENT DEVELOPMENTS IN ACCOUNTING & ACCOUNTING STANDARDS
(Theory Only) 10Hrs
Human Resource Accounting – Environmental Accounting – Social Responsibility Accounting – Valuation of Brand.
Indian Accounting Standards- Meaning- Need for accounting
standards in India- Accounting standards Board (ASB) process of setting accounting standards in India- A brief theoretical study of Indian accounting
standards.
SKILL DEVELOPMENT
·
List out legal
provisions in respect of Redemption of Preference shares.
·
Calculation of Purchase
consideration with imaginary figures.
·
List any 5 cases
of amalgamation in the nature
of merger or acquisition of Joint
Stock Companies.
·
List out legal provisions in respect of internal reconstruction.
·
List out any five Indian
Accounting Standards disclosures.
BOOKS FOR REFERENCE
1.
Arulanandam & Raman ; Corporate
Accounting-II, HPH
2. Anil Kumar – Advanced
Corporate Accounting, HPH
3. Roadmap to IFRS and Indian Accounting Standards by CA Shibarama Tripathy
4. Dr. Venkataraman. R – Advanced
Corporate Accounting
5.
S.N. Maheswari , Financial Accounting, Vikas
6. Soundarajan A & K. Venkataramana, Advanced
Corporate Accounting, SHBP.
7. RL Gupta, Advanced Accountancy, Sultan Chand
8.
K.K Verma – Corporate Accounting.
9. Jain and Narang, Corporate
Accounting.
10. Tulsian, Advanced
Accounting,
11. Shukla and Grewal – Advanced Accountancy , Sultan Chand
12. Srinivas Putty,
Advanced Corporate Accounting, HPH.
13. Sreeram & Sreeram, Advanced
Corporate Accounting, Adhrash
Publishing House.
4.4 COST ACCOUNTING
OBJECTIVE
The objective of this subject is to familiarize students
with the various
concepts and elements
of cost.
Unit 1: INTRODUCTION TO COST ACCOUNTING 10
Hrs
Introduction – Meaning& Definition of Cost, Costing
and Cost Accounting – Objectives of Costing -
Comparison between Financial Accounting
and Cost Accounting –Designing and Installing a Cost Accounting System – Cost Concepts -
Classification of Costs – Cost Unit – Cost Center – Elements of Cost – Preparation of Cost Sheet – Tenders
and Quotations.
Unit 2: MATERIAL COST CONTROL 14
Hrs
Meaning – Types: Direct Material, Indirect Material.
Material Control – Purchasing Procedure – Store Keeping – Techniques of Inventory Control
–Levels settings– EOQ – ABC Analysis
– VED Analysis
–
Just In-Time – Perpetual
Inventory System – Documents used in Material Accounting - Methods of Pricing Material Issues: FIFO, LIFO,
Weighted Average Price Method and Simple Average Price Method - Problems.
Unit 3: LABOUR COST CONTROL 10
Hrs
Meaning – Types: Direct Labour, Indirect Labour -
Timekeeping – Time booking – Idle Time – Overtime
– Labour Turn Over. Methods of Labour Remuneration: Time Rate System, Piece
Rate System, Incentive Systems
(Halsey plan, Rowan Plan & Taylor’s differential Piece Rate System) – Problems
Unit 4: OVERHEAD COST CONTROL 14
Hrs
Meaning and Definition – Classification of Overheads –
Procedure for Accounting and Control of Overheads – Allocation of Overheads – Apportionment of Overheads – Primary Overhead
Distribution Summary – Secondary Overhead Distribution Summary –
Repeated Distribution Method and
Simultaneous Equations Method – Absorption of Factory Overheads – Methods of
Absorption (Theory Only) –
Machine Hour Rate – Problems on Machine Hour Rate.
Unit 5: RECONCILIATION OF COST AND FINANCIAL ACCOUNTS 08
Hrs
Need for Reconciliation – Reasons for differences in
Profit or Loss shown by Cost Accounts
and Profit or Loss shown by Financial
Accounts – Preparation of Reconciliation Statement
and Memorandum Reconciliation Account.
SKILL DEVELOPMENT
·
Identification of elements of cost
in services sector by Visiting
any service sector.
·
Cost estimation for the
making of a proposed product.
·
Draft the specimen of any two documents used in material account.
·
Collection and Classification
of overheads in an organization on the basis of functions.
·
Prepare a reconciliation statement with imaginary figures
BOOKS FOR REFERENCE
1.
J. Made Gowda – Cost and Management Accounting , HPH
2.
M.V. Skukla – Cost and
Management Accounting
3.
N.K. Prasad: Cost
Accounting, Books Syndicate Pvt. Ltd.
4.
Nigam & Sharma: Cost
Accounting , HPH
5.
Khanna Pandey & Ahuja – Practical Costing, S Chand
6.
Soundarajan A & K. Venkataramana, Cost Accounting, SHBP.
7.
P. K Sinha – Accounting & Costing for Managers.
8.
M.L. Agarwal: Cost Accounting
9.
Dr. Alice Mani: Cost Accounting, SBH.
10.
S.P Jain & Narang: Cost Accounting , Kalyani
11.
Palaniappan and Hariharan : Cost Accounting I.K. International
Publishers
12.
S.P. Iyengar: Cost Accounting, Sultan Chand ans Sons
13.
S.N. Maheshwari: Cost Accounting, Vikas
14.
M. N. Arora: Cost Accounting, HPH
15.
Dutta: Cost Accounting
16.
V. Rajesh Kumar & R.K. Sreekantha, Cost Accounting – I, Vittam
Publications.
4.5 E-BUSINESS AND ACCOUNTING
OBJECTIVE:
The objective of the subject
is to familiarize the students with E- Commerce
models and Tally
UNIT 1. E-BUSINESS 10
Hrs
Introduction, E-Commerce – Definition, History of
E-commerce, Difference between E - Commerce and
E - Business. Comparison of traditional commerce and e-commerce Advantages/
Disadvantages of e-commerce,. E-Commerce business models – major B to B, B to C model, Consumer-to- Consumer (C2C), Consumer-to-Business (C2B) model, Peer to-Peer
(P2P) model – emerging trends. web auctions, virtual communities, portals, e-business revenue models.
UNIT 2. HARDWARE AND SOFTWARE FOR E-BUSINESS 10Hrs
Web server – Internet – World Wide Web - hardware and
software for web servers, web hosting choices – shopping cart.
Unit 3:
GETTING STARTED WITH TALLY 10Hrs
Meaning of Tally software – Features – Advantages -
Required Hardware, Preparation for installation of tally software - installation. Items on Tally screen: Menu
options, creating a New Company, Basic Currency information, Other information, Company features
and Inventory features.
Unit 4: CONFIGURING TALLY 16Hrs
General Configuration,
Numerical symbols, accts/inv info –
master configuration -voucher entry configuration.
Working in Tally: Groups, Ledgers, writing voucher, different types of voucher, voucher entry Problem on Voucher entry
-Trail Balance, Accounts books, Cash Book, Bank Books, Ledger Accounts, Group Summary, Sales Register and Purchase
Register, Journal Register, Statement of Accounts, & Balance Sheet.
Unit 5: REPORTS IN TALLY: 10Hrs
Generating Basic Reports
in Tally – Financial Statements – Accounting
Books and Registers – Inventory
Books and Registers
– Exception reports
– printing reports
– Types of Printing Configuration of Options – Printing
Format.
SKILL DEVELOPMENT:
·
Generating the report
of journal
·
Generating the report
on cash book
·
Generating the report
on profit and losing account
·
Generating the report
on balance sheet
BOOKS FOR REFERENCE
1.
Raydu – E Commerce,
HPH
2.
Suman. M – E Commerc
& Accounting - HPH
3.
Kalakota Ravi and A. B. Whinston : Frontiers
of Electronic Commerce, Addison Wesley
4.
Watson R T :
Electronic Commerce – the strategic perspective. The Dryden press
5.
Amrutha Gowry &
Soundrajana, E – Business &
Accounting, SHBP.
6.
C.S.V Murthy- E Commerce, HPH
7.
Agarwala K.N and Deeksha Ararwala: Business on the Net – Whats and Hows
of E-Commerce
8.
Agarwala K. N. and Deeksha Ararwala
: Business on the Net – Bridge to the online store front, Macmillan, New Delhi.
9.
P. Diwan / S. Sharma
– E – Commerce
10. Srivatsava: E.R.P, I.K. International Publishers
11.
Diwan, Prag and Sunil Sharma, Electronic Commerce
– A manager guide to E-business, Vanity
Books International, Delhi
12.
Tally for Enterprise Solutions
4.6. STOCK AND COMMODITY MARKETS
OBJECTIVE:
The objective is to provide students with a conceptual
framework of stock markets and Commodity Markets, functionaries in these markets and their mode of trading.
Unit: 1 AN OVERVIEW
OF CAPITAL AND COMMODITIES MARKETS: 10 Hrs
Primary Market, Secondary Market (Stock Market),
Depositories, Private placements of shares / Buy back of shares, Issue mechanism. Meaning of Commodities and Commodities Market, differences between
stock market and commodities market.
Unit: 2 STOCK MARKET: 12Hrs
History, Membership, Organization,
Governing body, Functions of stock Exchange, on line trading, role of SEBI, Recognized Stock Exchanges
in India (brief discussion of NSE and BSE).
Derivatives on stocks:
Meaning, types (in brief).
Unit:3 TRADING IN STOCK MARKET: 14Hrs
Patterns of Trading &
Settlement – Speculations – Types of Speculations – Activities of Brokers – Broker Charges – Settlement Procedure, National Securities Depository Ltd.(NSDL), Central Securities Depository Ltd.(CSDL)
(in brief).
Unit: 4 COMMODITIES MARKET: 12Hrs
History, Membership, Objectives, Functions of commodities
exchange, Organization and role of commodity exchange, Governing Body, Types of Transactions to be dealt in
Commodity Market – physical market,
Futures market - Differences between
Physical & Future Market, options
on commodities exchanges.
Unit: 5 TRADING IN
COMMODITY MARKETS: 08Hrs
Patterns of Trading & Settlement,
Efficiency of Commodity Markets - Size of volumes of Commodities
SKILL DEVELOPMENT
·
Prepare the list of recognized stock exchanges in India
·
Prepare the process chart of
online trading of shares
and debentures.
·
Prepare the chart showing Governing Body of
the Commodities Market.
·
Prepare the list of commodities traded
on commodity market.
·
Enlist the role of NSDL and CSDL.
BOOKS FOR REFERENCE:
1.
Gurusamy, Financial
Markets and Institutions, 3rd edition, Tata McGraw Hill.
2.
Saunders, Financial
Markets and Institutions, 3rd edition, Tata McGraw Hill.
3.
K. Venkataramana, Stock & Commodity
Markets, SHBP.
4.
B. Kulkarni – Commodity
Markets & Derivatives.
5.
Khan, Indian Financial Systems,
6th edition, Tata McGraw Hill
6.
Bhole, L.M. (2000), Indian
Financial Institutions, Markets and Management, McGraw Hill, New York.
7.
Srivastava R.M ; Management of Indian Financial
Institutions
8.
Pallavi Modi : Equity – The Next Investment
Destination
9.
Prriswami – Indian
Financial System
10.
Ghowria Khatoon – Stock & Commodity Markets, VBH.
4.7 PRINCIPLES OF EVENT MANAGEMENT
OBJECTIVE:
The objective is to provide students with a conceptual
framework of Event Management, Event Services, Conducting Event and Managing
Public Relations.
Unit: 1- INTRODUCTION TO
EVENT MANAGEMENT 12
Hrs
Event- Meaning- Why Event Management- Analysis of Event,
Scope of Event, Decision Makers- Event
Manager Technical Staff- Establishing of Policies & Procedure- Developing
Record Keeping Systems.
Unit: 2-EVENT MANAGEMENT PROCEDURE 12
Hrs
Principles for holding
an Event, General
Details, Permissions- Policies,
Government and Local Authorities, - Phonographic Performance License, Utilities- Five Bridge Ambulance
Catering, Electricity, Water Taxes Applicable.
Unit: 3-CONDUCT
OF AN EVENT. 12
Hrs
Preparing a Planning Schedule, Organizing Tables,
Assigning Responsibility, Communication and Budget
of Event- Checklist, Computer aided Event Management– Roles &
Responsibilities of Event Managers for Different Events.
Unit: 4-PUBLIC
RELATIONS 10
Hrs
Introductions to Public Relations- Concept-
Nature- Importance- Limitations- Media- Types of Media-
Media Management, Public Relation Strategy & Planning. Brain Storming
Sessions- Writings for Public Relations.
Unit: 5 CORPORATE EVENTS 10
Hrs
Planning of Corporate
Event, Job Responsibility of Corporate Events Organizer, Arrangements, Budgeting, Safety of Guests and Participants, Creating
Blue Print, Need for Entertainment in Corporate Events And Reporting.
Skill Development
1.
Preparation of Event Plan for
Wedding, Annual general body Meeting of an MNC.
2.
Preparing Budget
for conduct of National level intercollegiate sports events.
3.
Preparation of Event Plan for College
day Celebrations
4.
Preparation of Budget for Conducting inter collegiate Commerce
Fest.
Book References
1.
Event Entertainment and Production – Author: Mark Sonderm CSEP Publisher: Wiley & Sons, Inc.
2.
Ghouse Basha
– Advertising & Media Mgt, VBH.
3.
Anne Stephen – Event Management, HPH.
4.
K. Venkataramana, Event Management, SHBP.
5.
Special Event Production – Doug Matthews – ISBN 978-0-7506-8523-8
6.
The Complete Guide to successful Event Planning – Shannon Kilkenny
7.
Human Resource Management for Events – Lynn Van der Wagen (Author)
8.
Successful Team Manageemnt (Paperback) – Nick Hayed (Author)
9.
Event Management
& Public Relations by Savita Mohan – Enkay Publishing House
10.
Event Management &
Public Relations By Swarup K. Goyal – Adhyayan Publisher - 2009
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