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Program: B.Com.(2017-20)
Semester III
Hours Course CIE SEE Total
Min. Passing
Course Code Name of the Course Category Credits per Design Max. Max.
CCE IAT Marks
week by Marks Marks
Elective -1. Indian Financial GEC
System
BCOM321 3 3 CMRU 30 20 50 100 40
Elective II. Financial Markets
and Intermediaries
BCOM322 Financial Management CC 4 4 CMRU 30 20 50 100 40
BCOM323 Research Methodology AECC 4 4 CMRU 30 20 50 100 40
BCOM324 Management Accounting CC 4 4 CMRU 30 20 50 100 40
BCOM325 Advanced Cost Accounting CC 4 4 CMRU 30 20 50 100 40
BCOM326 Disaster Management AECC 2 2 CMRU 15 10 25 50 20
International Financial
BCOMH2 CC 4 4 CMRU 30 20 50 100 40
Reporting Standards
Total 21/25 21/25 550/650
NOTE : Summer Internship of 4 Weeks shall be undertaken by the Students between III and IV Semester.
Program: B.Com.(2017-20)
LEARNING OBJECTIVES
a) To enable the students to have an understanding of the prevailing financial system in
India and also know the relevance of such a system for economic development of
India.
b) To grasp the different types of Banks, their roles, trends.
c) To understand the need of financial services and functions of the regulatory bodies.
d) To know importance of venture capital as an impetus for the growth of India economy
and role of banks in such extension.
e) To view the function of banks in the growth and development of rural India.
LEARNING OUTCOMES
After this course- the student will be able to:
a) Understand the need and purpose of a financial system.
c) Identify the need of financial services and importance of the regulatory bodies.
d) Understand the importance of venture capital and role of banks in providing venture
capital.
e) View the function of banks in the growth and development of rural India.
Curriculum Category: Under Graduate
Program: B.Com.(2017-20)
5. STUDY MATERIALS
a) Text Books
1. Bhole & Mahakud, Financial Institutions and Market, TMH, New Delhi.
2. V.A.Avadhani, Marketing of Financial Services, Himalayas Publishers, Mumbai.
3. DK Murthy, and Venugopal, Indian Financial System, IK Int Pub House.
4. Srivastava, R.M., Management of India Financial Institutions, Himalaya Publishing
House, Mumbai.
5.
Mahendra Ramsinghani, The Business of Venture Capital, Wiley Publication.
6. Reserve Bank of India (various issues) Report on Currency and Finance, RBI,
Mumbai
Curriculum Category: Under Graduate
Program: B.Com.(2017-20)
2. LEARNING OBJECTIVES
3. LEARNING OUTCOMES
After this course, the student will be able to:
a) Know the significance of Financial Markets and Services.
b) Understand working of Mutual Funds and different types of Derivatives
c) Understand the different types of Securities needed for Credit Rating.
Curriculum Category: Under Graduate
Program: B.Com.(2017-20)
5. STUDY MATERIALS
Text Books
1. FinancialMarkets, Institutions & Financial Services - Clifford Gomez,
PHI Learning Private Limited, New Delhi
2. Financial Institutions and Market - M.Bhole, TATA McGrawHIl
Program: B.Com.(2017-20)
5 LEARNING OBJECTIVES:
a) To understand the importance of financial management.
b) To know the methods of formation of capital structure.
c) Understand the meaning of leverage.
d) To know the time value of money and cost of each types of funds.
T e) To know the meaning of working capital.
Curriculum Category: Under Graduate
Program: B.Com.(2017-20)
6 LEARNING OUTCOMES:
After this course, the student will be able to:
a) Know the role and the importance of the financial manager.
b) Understand the method of structuring the capital and loan in terms of leverage.
c) Understand how to find the cost of each type of funds.
d) To decide, buy or hire on the basis of capital budgeting under various methods.
e) To decide, whether to distribute surplus as dividend or employ for further development
under capital budgeting and working capital management.
Curriculum Category: Under Graduate
Program: B.Com.(2017-20)
Program: B.Com.(2017-20)
Time Value of money: concept, measurement, annual, semi -annual, annuity, cost of
capital, meaning, significance, determining components, cost of capital: cost of equity,
cost of debt, cost of preference capital, weighted average cost of capital, capital asset
pricing model.
4. Capital Budgeting 12 Hours
Working capital; meaning, nature, types, need, determinant, operating cycle, approaches
to working capital management, concepts of management of working capital, cash,
inventory, receivables. Dividend: concept, types of dividend, factors affecting dividends,
factors affecting dividend policy, theories of dividend, Walter model, Gordon model,
Modigliani-Miller irrelevance, theory, dimensions of dividend policy, dividend policy
formulation, bonus shares-stock splits.
5. STUDY MATERIALS
a) Text Books
Program: B.Com.(2017-20)
Program: B.Com.(2017-20)
8 LEARNING OBJECTIVES
a) To familiarize students with business research methods
9 LEARNING OUTCOMES
After this course, the student will be able to:
a) To apply statistical methods in business research
Program: B.Com.(2017-20)
Program: B.Com.(2017-20)
5. STUDY MATERIALS
a) Text Books
1. Donald R Cooper and Pamela S Schindler. Business research methods (2011),
11th Edition. McGraw-Hill/Irwin Series in Operations and Decision Sciences)
2. William G. Zikmund et.al. Business research methods, 8th edition. Cengage
learning
3. C.R.Kothari, Research methodology: methods and techniques, New age
international publication
4. Naval Bajpai, Business research methods, Pearson
Curriculum Category: Under Graduate
Program: B.Com.(2017-20)
12 LEARNING OBJECTIVES:
a) To understand the nature, source and purpose of management accounting.
b) To understand the cash flow in business.
c) To know the importance of fund flow statement.
d) To prepare different types of budget for measurement and analysis.
13 LEARNING OUTCOMES:
After this course, the student will be able to:
a) Know the significance of Management accounting.
b) Analyze the cash movement in an organization.
c) Prepare budgets for planning and control.
d) Apply performance measurement methods.
Curriculum Category: Under Graduate
Program: B.Com.(2017-20)
13.1
4 SYLLABUS OF THE COURSE
5. STUDY MATERIALS
Program: B.Com.(2017-20)
2. LEARNING OBJECTIVES:
a) To understand the types of cost accounting.
3. LEARNING OUTCOMES:
After this course, the student will be able to:
a) know the relevance of costing methods and techniques
Program: B.Com.(2017-20)
(B) Job Costing: Meaning, Job cost card, Collection of cost for a job,
Accounting of cost for a job
13.30 (A) Process Costing: Meaning, Costing procedure in process costing, Treatment
of normal and abnormal loss and gain, Cost accounting procedure for process
costing Meaning of Joint and by-products
(B) Service costing: Meaning, service cost unit, Statement of cost for service
sector, Costing of transport, hotels and educational Institutions
5. STUDY MATERIALS
Program: B.Com.(2017-20)
2. LEARNING OBJECTIVES
a) To provide basic conceptual understanding of disasters and terminologies used in
Disasters.
b) To examine the cause and effects of various types of disaster.
c) To understand the challenges posed by disasters and to build skills to respond to
disasters.
d) To understand the disaster management plan in India.
3. LEARNING OUTCOMES
13.44
After this course, the student will be able to:
13.45 a) Apply different concepts of disaster and management.
13.46 b) Categorize various types of disasters.
13.47 c) Monitor and evaluate plan for disaster mitigation and response.
13.48 d) Analyze relationship between disasters and national development and to understand
disaster management acts and guidelines along with role of various stack-holders
during disasters.
Curriculum Category: Under Graduate
Program: B.Com.(2017-20)
Program: B.Com.(2017-20)
5. STUDY MATERIALS
. a) Text Books
Program: B.Com.(2017-20)
15 LEARNING OBJECTIVES
a) To explain the need for and the process of regulating the financial reporting
information of incorporated entities and discuss the need for and key principles of
corporate governance regulation.
b) To understand the main elements and key principles underpinning financial
statements prepared in accordance with international financial reporting standards.
c) To demonstrate and produce the primary financial statements of an individual entity
incorporating accounting transactions and adjustments, in accordance with relevant
international financial reporting standards, in an ethical manner.
d) To understand and evaluate the working capital position of an entity.
16 LEARNING OUTCOMES
After this course- the student will be able to:
a) Prepare the financial statement as per IFRS.
b) Understand and produce the primary financial statements from trial balance for an
Individual entity in accordance with IFRS.
c) Demonstrate and apply the rules contained in IFRS to generate appropriate
accounting entries in respect of reporting performance, accounting for taxation,
employee benefits, non-current assets, accounting for government grants,
impairment, inventories and events after the reporting period.
d) Understand the sources, management and analysis of working capital.
Curriculum Category: Under Graduate
Program: B.Com.(2017-20)
Program: B.Com.(2017-20)
18 STUDY MATERIALS
a) Text Books
iv 1. Study Material from Chartered Institute of Management Accountant.