B. Com Course Catalogue July 2013

Department of Commerce
BACHELOR OF COMMERCE
(HONORS)
COURSE CATALOGUE
Document No. B. Com. (Hons.)/CAT/2013-14
© Department of Commerce
Alliance School of Business, Alliance University, Bangalore, India
This is a controlled document. Unauthorized access, copying and replication in any form are expressly
prohibited.
This document must not be copied in whole or in parts by any means, without the written authorization of the
Registrar, Alliance University.
®All Rights Reserved
July, 2013
Course Catalogue B. Com. (Hons.)
Contents
Message from the Chancellor
Message from the Dean
Department of Commerce 1
Bachelor of Commerce (Honors) 1
Curriculum 3
Student Handbook 17
Student Guidelines and Regulations 29
Undertaking 43
Message from the Chancellor
Dear Student:
Welcome to Alliance School of Business, Alliance University Bangalore. My heartiest
congratulations to every one of you on your admission to Alliance University.
Alliance University is committed to providing strong academic skills and expertise in the areas
of commerce and finance through its Department of Commerce at the Alliance School of
Business. The innovatively-crafted courses and curriculum of the Department will ensure that
the students are well equipped to reach new realms of success in the world of commerce and
finance. Our commitment is unswerving when it comes to instilling in you a high level of
integrity and ethics.
India's economic liberalization has led to a transformation of the Indian financial sector over the
past two decades. Asset quality and profitability have improved significantly and the system has
become more commercially focused. There is growing optimism that the world economy is
steadily recovering from the impact of the financial crisis that occurred a few years ago. But it is
equally clear that the financial world has changed significantly, both in terms of who holds the
balance of power within the global industry and how sectors will be allowed to operate in the
future.
The Department of Commerce is dedicated to keeping up with the pace of change and is
committed to ensuring that students receive the most contemporary and advanced education in
the field of commerce and finance. The Course Catalogue will provide you with an overview of
the subjects and relevant academic details.
I reiterate, education is the foundation on which to build our dreams into reality. Alliance
University stands for excellence: the pursuit of excellence in all its myriad dimensions is a
relentless passion at Alliance University. This ethos spills over to all the academic units of the
University.
I would like to assure you that the Department of Commerce at the Alliance School of Business
will educate and train you to keep pace with the changing needs in the field of commerce and
finance, and to become world-class leaders with exemplary values and ethics.
I wish you the very best that life has to offer.
Dr. Madhukar Angur B. Tech. (NIT); PGDM (IIM-A); Ph. D. (Texas)

Chancellor
Alliance University
Message from the Dean
Dear Students:
Welcome to the Department of Commerce, Alliance School of Business, Alliance University.
As new technology and market forces make the global economy profoundly competitive,
business education needs to be rigorous and bold with an international perspective. New ideas,
new products and new economies demand extraordinary insights, innovative tools and
effective responses. You too are going to experience the turmoil of global changes in ways few
others do, as you transit to professional roles in business. To manage this economic upheaval,
which will only intensify, you need to reinforce yourself with skills and competencies that are
timeless and flexible. The Bachelor of Commerce (Honors) offers options to enhance your
intelligence and equips you with the powerful tools that will continuously assist you to achieve
unprecedented success at every stage of your business career at the Department of Commerce,
Alliance School of Business. Our distinguished faculty are wholeheartedly engaged to generate
in the students the essential core managerial efficiency, and concentrate on fostering
differentiating competencies in them—transforming each into an outstanding professional in
business. One of the focal commitments of the Department of Commerce is to prepare students
for successful lives and exceptional careers. At our Department, students are given the
opportunity to attain a high level of specialty, while cultivating and strengthening their
professional abilities and the required soft skills as well as other value-added certifications.
The Alliance experience is demanding, but it is eminently rewarding and one where you follow
your curiosity to explore new things, encounter new ideas and opinions while discovering your
own capabilities.
Welcome to the future of education. Welcome to the Department of Commerce at the Alliance
School of Business.
Dr. Ravi Raj Kumar

Dean
Alliance School of Business, Alliance University
The Department of Commerce at the Alliance School of Business is driven by a vision to nurture
graduates equipped with strong academic skills and expertise in commerce, finance, taxation,
accountancy and other related disciplines of commerce and business studies. The innovatively-
crafted courses of the Department of Commerce also instill in graduates a high level of integrity
and professionalism, while preparing them for rewarding and fulfilling careers in banking,
insurance, auditing, taxation and business management as well as for other professional roles
such as security, economic and business analysts in financial institutions and stock broking
firms. The classes for the Bachelor of Commerce (Honors) course are held at the City Campus
of Alliance University, which is conveniently located in the city of Bangalore and offers
excellent infrastructure with fully equipped classrooms, a computer lab, Wi-Fi facility, library,
a food court and well-appointed student hostels for both men and women.
Bachelor of Commerce (Honors)
The Bachelor of Commerce (Honors) degree course offered by the Department of Commerce at
the Alliance School of Business aims to impart strong subject-matter expertise to graduates by
focusing on the learning that includes the knowledge of basic theories, principles, methods and
procedures of commerce and professional accounting. More significantly, the course equips the
graduates with the versatile domain knowledge in the areas of accounting, finance, taxation and
other related subjects in commerce and accountancy alongside the study of the applications of
contemporary business practices in financial planning, decision making and control in business
organizations. The curriculum of the Bachelor of Commerce (Honors) degree course at the
Department of Commerce is rigorous and progressive and prepares its graduates for rewarding
business careers, which include professional roles and responsibilities in trade, commerce,
finance, international business and general administration.
Features
· Three-year, full-time degree course consisting of six academic semesters
· Specialization areas include: accounting and finance, human resource management,
and marketing management
· Project work carried out over a full semester (Semester VI) along with regular
coursework
· Continuous assessment and evaluation is based on During Semester Assessment and the
Semester End Examination
· Value added certification programs such as soft skill training, MS Excel applications,
digital marketing, Tally and IFRS training
· A student is required to complete a total of 140 credits including a project work for the
successful completion of the Bachelor of Commerce (Honors) degree course
1
Learning Outcomes
On the successful completion of the course, the graduates will:

· Gain strong subject-matter expertise in the areas of finance and accountancy, taxation,
statistics, banking, finance and other related disciplines such as marketing management
and human resource management
· Acquire problem-solving skills and conceptual clarity in commerce, accounting and
finance
· Proceed to register for the accreditation programs in professional commerce and
accountancy
Subject Credits
Depending on the relevance, intensity and contents covered, different subjects are offered with
the following durations:
4 credit subject = 40 sessions = 60 classroom contact hours

Each session is for a duration of one hour and thirty minutes (90 minutes).
It is expected that students will put in three effort hours on their own for every single classroom
contact hour. The rigor of the course is such that this will ensure students get a grade, ‘B’.
Obviously, more effort is needed to get a higher grade.
2
CURRICULUM
Course Structure
The curriculum of the B. Com. (Hons.) degree course is rigorous, contemporary and
progressive, and delivers comprehensive learning to the student in the areas of commerce,
finance and business studies. The curriculum is comprised of Core Subjects, Elective Subjects
and Project Work.
Number Total
Number
of Project Number Total
Semester of Core Credits Elective Credits Credits of
Subjects Work Credits
Subjects Subjects
I 7 22 – – – – 7 22
II 7 22 – – – – 7 22
III 7 22 – – – – 7 22
IV 7 23 – – – – 7 23
V 4 15 2 8 – – 6 23
VI 4 14 2 8 1 6 7 28
Total 36 118 4 16 1 6 41 140
Note:
Core Subjects: Core subjects are compulsory for all students, and are a core requirement to
complete the B. Com. (Hons.) course.
Elective Subjects: Elective subjects in the B. Com. (Hons.) course are offered under the three
Elective Groups or specialization areas of: Accounting and Financial Management; Human
Resource Management; and Marketing Management.
5
Semester I
Subject Code Subject Title Credits
COM 200 Language: Kannada/Sanskrit/Hindi/English 2
COM 201 Functional English 3
COM 202 Principles and Practices of Management 3
COM 250 Principles of Accounting 4
COM 203 Microeconomics 3
COM 204 Business Mathematics 4
COM 230 Human Resource Management 3
Semester II
COM 206 English: Creative Writing Skills 3
COM 207 Macroeconomics 3
COM 208 Business Statistics 4
COM 209 Environmental Studies 3
COM 251 Financial Accounting and Practices 4
COM 231 Organizational Behavior 3
Semester III
COM 211 Business Communication and Report Writing 3
COM 252 Corporate Accounting 4
COM 240 Marketing Management 3
COM 212 Computer Applications in Business 3
COM 253 Cost Accounting 4
COM 213 International Business 3
6
Semester IV
COM 215 Business Communication and Presentation Skills 3
COM 254 Management Accounting 4
COM 216 Indian Constitution 3
COM 255 Financial Management 4
COM 217 Company Law and Secretarial Practice 4
COM 218 Management Information Systems 3
Semester V
COM 256 Commercial Banking 4
COM 219 Small and Medium Enterprise Management 3
COM 257 Fiscal Policy and Tax Management: Direct Taxation 4
COM 258 Financial Markets and Services 4
COM 300/305/310 Elective I 4
COM 301/306/311 Elective II 4
Semester VI
COM 220 Corporate and Commercial Law 3
COM 259 Fiscal Policy and Tax Management: Indirect Taxation 4
COM 260 Principles and Practices of Auditing 4
COM 221 Strategic Management 3
COM 302/307/312 Elective III 4
COM 303/308/313 Elective IV 4
COM 499 Project Work 6
7
Specialization Areas
The student is required to opt for any one of the three Elective Groups or specialization areas
during Semester V and Semester VI of the B. Com. (Hons.) course, which are listed below:
Elective Group A : Accounting and Financial Management

Elective Group B : Human Resource Management
Elective Group C : Marketing Management
Elective Groups
Any one Elective Group or specialization area is required to be selected by a student at the
commencement of Semester V of the B. Com. (Hons.) course. Once selected, no change in the
Group will thereafter be allowed by the Department of Commerce. Subjects in the Electives
Groups are offered over Semester V and Semester VI of the B. Com. (Hons.) course. Depending
upon the students' registrations for Elective Groups, the Department of Commerce will offer an
Elective Group during Semester V and VI only if either the required number of student
registrations are less than 20 percent of the batch intake or, alternatively, if a total of ten students
register for a Group, and whichever number is higher.
Group A
Accounting and Financial Management
Elective Subject Code Subject Title Credits
I COM 300 Advanced Financial Accounting 4
II COM 301 Investment Management 4
III COM 302 Corporate Financial Reporting and Analysis 4
IV COM 303 International Financial Management 4
Group B
Human Resource Management
I COM 305 Corporate Leadership and Organizational Development 4
II COM 306 Labor Laws and Welfare 4
III COM 307 International Human Resource Management 4
IV COM 308 Human Resource Development 4
8
Group C
Marketing Management
I COM 310 Consumer Behavior and Marketing Research 4
II COM 311 Integrated Marketing Communication 4
III COM 312 Sales and Distribution Management 4
IV COM 313 Retail Management 4
Project Work
Project Work is a capstone subject in the B. Com. (Hons.) course, where a student carries out the
application of knowledge in studying and analyzing a real life business issue or problem, and
under the supervision of a faculty guide. The work is required to be completed over an entire
semester—Semester VI of the B. Com. (Hons.) course—alongside the regular coursework. The
student is required to submit the project report before the commencement of the sixth semester
examination, failing which the student shall not be permitted to appear for the Semester End
Examination.
Value-added Certification Programs

The Department of Commerce offers value-added certification programs at the end of each
semester of study. The following certification programs are offered to students as value addition
beyond the regular curriculum of the course.
Semester Subject Title
I Soft Skills Training
II MS Excel Applications
III Digital Marketing
IV Tally
V International Financial Reporting Standards (IFRS)
VI Capital Market Operations
These programs are offered on the payment of fees and subject to a minimum required number
of student registrations.
Pedagogy
The subject pedagogy is based on an appropriate mix of learning techniques such as lectures,
interactive discussions, case study exercises, group exercises, video presentations, guest
lectures, and individual and group assignments.
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Subject Description
SEMESTER I
COM 200 ENGLISH LANGUAGE

English Language imparts learning on all forms of business and formal communication to the
student, while ensuring proficiency and fluency in verbal and written English communication.
COM 200 KANNADA LANGUAGE

Kannada Language imparts language proficiency to students in the Kannada language and
furthers their understanding of the vernacular as a linguistic medium in business contacts and its
usage in regions of India.
COM 200 SANSKRIT LANGUAGE

Sanskrit Language imparts linguistic proficiency to students in Sanskrit—a classical language
of India, while building in them an appreciation of its rich and varied heritage as well as its
contributory role in the formation of the other vernacular languages of India.
COM 200 HINDI LANGUAGE

Hindi Language aims to impart proficiency skills to students in Hindi—one of the national
languages of India, and builds in them the necessary expertise to gain a working knowledge of
Hindi and its role as a “link language” in India: both as the lingua franca, and for its
preeminence as a language in which much of the day-to-day business of the government,
businesses and general administration is conducted in many parts of India.
COM 201 FUNCTIONAL ENGLISH

Functional English discusses the methods and techniques used to teach the English language
and undertakes a theoretically informed analysis of the language.
COM 202 PRINCIPLES AND PRACTICES OF MANAGEMENT

Principles and Practices of Management, discusses the basic concepts and processes of
management; the functional roles and processes of planning, leading, organizing and
controlling and managerial roles in an organization.
COM 250 PRINCIPLES OF ACCOUNTING

Principles of Accounting discusses basic concepts, conventions, assumptions and procedures to
prepare financial statements that represent the true and fair financial position of the business
entity. The subject also covers accounting theory, journal, ledger, final accounts and asset
treatment.
COM 203 MICROECONOMICS

Microeconomics discusses the fundamental concepts that govern economic activities, and the
subject covers the topics on the economic behavior of individual economic agents.
10
COM 204 BUSINESS MATHEMATICS

Business Mathematics discusses algebra, matrices, arithmetic and geometric progressions as
well as linear programming and calculus involving unconstrained and constrained
optimization. The subject also covers the interpretation and solving of business problems, while
developing simple mathematical models from a business perspective and building in students a
heightened ability to manipulate and solve different types of equations, especially from an
algebraic perspective.
COM 230 HUMAN RESOURCE MANAGEMENT

Human Resource Management discusses the roles and functions of the human resources
department in an organization, while covering equitable compensation and benefit programs,
employee counseling, discipline and termination, staffing, and training and development.
SEMESTER II
COM 206 ENGLISH: CREATIVE WRITING SKILLS

English: Creative Writing Skills discusses innovative methods of writing and the importance of
creative writing in developing the cognitive and communication skills of a learner.
COM 207 MACROECONOMICS

Macroeconomics discusses the principles of economics such as national income and price
determination as well as economic performance measures, economic growth and international
economics.
COM 208 BUSINESS STATISTICS

Business Statistics discusses statistical models and tools for the analysis of business problems
and management decision making, while covering quantitative techniques commonly used in
the decision making process.
COM 209 ENVIRONMENTAL STUDIES

Environmental Studies discusses the principles, concepts and methodologies used to study the
natural environment and the ecosystem as well as identifies and analyzes environmental
problems, while evaluating risks to the environment and examining alternative solutions for
resolving and preventing environmental threats.
COM 251 FINANCIAL ACCOUNTING AND PRACTICES

Financial Accounting and Practices discusses accounting, financial statements analysis,
recording of transactions, adjusting balances and preparing financial statements for firms
according to established rules and procedures. The subject also covers cash, receivables,
inventory, long-lived assets, depreciation, payroll, bonds and other liabilities and stocks.
11
COM 231 ORGANIZATIONAL BEHAVIOR

Organizational Behavior discusses human behavior at work and covers leadership, motivation,
teamwork, career issues, work roles, job enrichment and employee participation as well as work
and non-work integration.
SEMESTER III
COM 211 BUSINESS COMMUNICATION AND REPORT WRITING

Business Communication and Report Writing discusses effective communication through
English as a language of business, business correspondence and the understanding of
communication theories as well as the skills of oral communication and persuasive and report
writing.
COM 252 CORPORATE ACCOUNTING

Corporate Accounting discusses mergers, acquisitions and amalgamations, while covering
equity, debt and restructuring of the merged company as well as the consolidation of company
accounts. The subject also covers the preparation of final accounts, the preparation of a banking
company's balance sheet and the liquidation of companies.
COM 240 MARKETING MANAGEMENT

Marketing Management discusses the key concepts of marketing and covers marketing
opportunities, market segmentation, targeting and positioning, product life cycle, new product
development, services marketing and marketing mix decisions.
COM 212 COMPUTER APPLICATIONS IN BUSINESS

Computer Applications in Business discusses the use of computer applications in business
processes and covers word processing software, software applications and database
management.
COM 253 COST ACCOUNTING

Cost Accounting discusses the determination and the accumulation of the cost of product or
activity as well as the process of accounting for the incurrence and the control of cost, while also
covering classification, analysis and the interpretation of cost.
COM 213 INTERNATIONAL BUSINESS

International Business discusses international trade, the institutional framework for
international trade, international business operations and the economic environment of
business.
12
SEMESTER IV
COM 215 BUSINESS COMMUNICATION AND PRESENTATION SKILLS

Business Communication and Presentation Skills discusses the verbal, written, non-verbal and
presentation skills of communication, while also covering business communication skills.
COM 254 MANAGEMENT ACCOUNTING

Management Accounting discusses profit forecasts, cash flow and sales, budgeting and profit
planning as well as decision making and accounting control in an organization.
COM 216 INDIAN CONSTITUTION

Indian Constitution discusses the framework of constitutional governance in India, and covers
the general principles of constitutional law, the structure of the Indian Constitution,
fundamental rights, directive principles, fundamental duties and constitutional remedies.
COM 255 FINANCIAL MANAGEMENT

Financial Management discusses the application of funds as well as the leverage for funds and
business efficiency, while also covering financial management, present value of money,
breakeven point, the cost of funds and management of working capital.
COM 217 COMPANY LAW AND SECRETARIAL PRACTICE

Company Law and Secretarial Practice discusses the formation of incorporated entities, raising
of capital, shares and borrowed capital, meetings and proceedings, company management, and
the role of a company secretary.
COM 218 MANAGEMENT INFORMATION SYSTEMS

Management Information Systems discusses integrated information systems for business
decision making, data storage systems and the value chain in a business system.
SEMESTER V
COM 256 COMMERCIAL BANKING

Commercial Banking discusses risk, regulation and operations as well as the performance of a
commercial bank, while also covering commercial banking, financial intermediation and the
role of banks in the economy. The subject covers the structure of the financial system,
performance of financial institutions, creditors, investors and regulators.
COM 219 SMALL AND MEDIUM ENTERPRISE MANAGEMENT

Small and Medium Enterprise Management discusses entrepreneurship and new venture
creation, the sensing of new business opportunities as well as the various dimensions of small
enterprise management.
13
COM 257 FISCAL POLICY AND TAX MANAGEMENT: DIRECT TAXATION

Fiscal Policy and Tax Management: Direct Taxation discusses direct tax, financial viability of
individuals, corporate and government entities as well as tax provisions as applicable to
individuals, Hindu Undivided Families and corporate bodies. The subject also covers the return
of income and assessment procedures, collection and recovery of tax as well as wealth tax
management.
COM 258 FINANCIAL MARKETS AND SERVICES

Financial Markets and Services discusses the basic structure of the financial markets and the
effect of the central bank's monetary policies on the economy as well as trading and commercial
activities.
SEMESTER VI
COM 220 CORPORATE AND COMMERCIAL LAW

Corporate and Commercial Law discusses business laws that regulate the business activities of
commercial entities as per statute, which in the context of countries such as India include
commercial and company laws, banking and credit laws, tax laws, labor laws as well as land and
building laws.
COM 259 FISCAL POLICIES AND TAX MANAGEMENT: INDIRECT

TAXATION
Fiscal Policy and Tax Management: Indirect Taxation discusses excise, central excise, customs
and service tax laws as well as the interpretation of tax laws by the judiciary, and other indirect
taxes in India comprising VAT, service tax and entry taxes.
COM 260 PRINCIPLES AND PRACTICES OF AUDITING

Principles and Practices of Auditing discusses the principles, concepts and methods of auditing,
while also covering professional judgment, audit tests and the collection and evaluation of
evidence.
COM 221 STRATEGIC MANAGEMENT

Strategic Management discusses the corporate and business strategies of corporations as well as
the integration and synthesis of a functional level understanding of strategic decision making in
a corporation.
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Elective Groups
GROUP A
ACCOUNTING AND FINANCIAL MANAGEMENT
COM 300 ADVANCED FINANCIAL ACCOUNTING

Advanced Financial Accounting discusses corporate accounting, financial reporting, preparing
of financial statements and the application of accountancy principles to different commercial
activities to corporate entities.
COM 301 INVESTMENT MANAGEMENT

Investment Management discusses investments in securities markets and stock markets as well
as stock trading and optimal portfolio construction, while also covering risk, return and
transaction exposure.
COM 302 CORPORATE FINANCIAL REPORTING AND ANALYSIS

Corporate Financial Reporting and Analysis discuses accounting techniques, accounting
information, legal and stakeholder requirements, interpretation of corporate financial
performance and results as well as effective corporate governance.
COM 303 INTERNATIONAL FINANCIAL MANAGEMENT

International Financial Management discusses international financial markets and instruments,
exchange rate regimes, global investment decisions, country risk analysis and the mitigation of
forex risk exposure.
GROUP B
HUMAN RESOURCE MANAGEMENT
COM 305 CORPORATE LEADERSHIP AND ORGANIZATIONAL

DEVELOPMENT
Corporate Leadership and Organizational Development discusses the individual, team,
attitudes, motives and personality as well as power, political structures, groups, organizational
leadership as well as organizational culture in organizations.
COM 306 LABOR LAWS AND WELFARE

Labor Laws and Welfare discusses employer-employee relations, the settlement of industrial
disputes, welfare, working conditions, industrial peace and harmony, employee insurance
against disease, accident and unemployment as well as wage and compensation negotiation
with workers.
15
COM 307 INTERNATIONAL HUMAN RESOURCE MANAGEMENT

International Human Resources Management discusses the functional areas of international
human resource management in multinational corporations and their human resource
management practices.
COM 308 HUMAN RESOURCES DEVELOPMENT

Human Resources Development (HRD) discusses the expansion of human capital within an
organization through the development of both the organization and the individual to achieve
performance improvement, while covering training as well as developing both employee and
employee value.
GROUP C
MARKETING MANAGEMENT
COM 310 CONSUMER BEHAVIOR AND MARKETING RESEARCH

Consumer Behavior and Marketing Research discusses the cognitive factors that determine
consumer product purchase and acquisition; the psychology behind of how consumers think,
feel, reason and select between different alternatives (brands, products and retailers); consumer
attitude formation and motivation; and the role of reference groups, culture, symbols and media
on consumer buying behavior.
COM 311 INTEGRATED MARKETING COMMUNICATION

Integrated marketing communication discusses customer relationships that drive brand value
and communication efforts, while also covering the coordination and integration of marketing
communication tools and marketing channels as well as internally directed communications.
COM 312 SALES AND DISTRIBUTION MANAGEMENT

Sales and Distribution Management discusses the delivery of value solutions to consumers
using the sales force and channel partners and intermediaries, while also covering sales force
management, sales territory management, channel and distribution management as well as
logistics.
COM 313 RETAIL MANAGEMENT

Retail Management discusses retailing, shopping behavior, retail market segmentation, retail
location strategy, store design, atmospherics and space management, financial planning and
merchandise management, while also covering retail pricing, promotion, store operations,
customer relationship management and human resource management in retail.
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STUDENT HANDBOOK
The Learning Process

I. EVALUATION
The evaluation system in the B. Com. (Hons.) course consists of continuous assessment during
the semester followed by a Semester End Examination. The final grade for a subject is a
combination of During Semester Assessment (DSA) and Semester End Examination (SEE).
Component Weightage Marks

During Semester Assessment 50% 50
Semester End Examination 50% 50
Total 100% 100
Refer to Annexure-I for examination rules.
1.1 Scheme of Evaluation

The following evaluation scheme is used in assessing a student's performance.
During Semester Assessment (DSA)

A student is assessed for a maximum of 50 marks in During Semester Assessment and is
required to obtain a minimum of 50 percent (25 out of 50 marks) in DSA along with having 75
percent of classroom attendance in each subject to be eligible for SEE.
The student is evaluated for the DSA on the basis of the following evaluation components.
During Semester Assessment Evaluation Scheme
Classroom Mid Semester Presentation/Seminar/

Subject Attendance Examination Quiz/Case Study/ Total
Credits (Maximum (Maximum Assignments* Marks
Marks) Marks) (Maximum Marks)
2 5 20 25 50
3 5 20 25 50
4 5 20 25 50
*Varies from subject to subject depending upon the faculty and the nature of the subject.
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1.2 Grading System
The grading system for a student's academic performance in the B. Com. (Hons.) course is
given below.
Percentage Range Letter Grade Honor Points Grading

90 – 100% A+ 4.0 Outstanding
80 – 89.9% A 3.5 Excellent
70 – 79.9% B+ 3.0 Very Good
65 – 69.9% B 2.5 Good
60 – 64.9% C+ 2.0 Very Fair
55 – 59.9% C 1.5 Fair
50 – 54.9% D 1.0 Poor

<50% E 0.0 Fail
1.3 Calculation of Grade Point Average

There are two types of Grade Point Averages—Semester Grade Point Average (SGPA) and
Cumulative Grade Point Average (CGPA).
SGPA is calculated in the following manner. The total marks for a given subject, that is,
combined DSA and SEE performances, are given as a percentage. For instance, assume that a
student scores 94 percent in a subject, this percentage then is converted into a letter grade using
the scale shown in Section 1.2; continuing with the example above, 94 percent is assigned the
letter grade ‘A+’. This letter grade is then converted into honor points, for example, the letter
grade ‘A+’ is equivalent to 4.0 honor points.
SGPA is then calculated as follows:
∑ (Subject honor points earned X Subject credits)

Total semester credits
20
CGPA is calculated as:

∑ (Subject honor points earned X Subject credits)
Total credits completed
Further, if a student has scored 77.5 as the sum total of weighted honor points and completed 22
credit subjects in Semester I, while scoring 79 as the sum total of weighted honor points and has
completed 22 credits subjects in Semester II, then the CGPA of the student will be 156.5 (total
weighted honor points = 77.5 + 79) divided by 44 (total subject credits = 22 + 22) = 3.6
(rounded-off to the nearest decimal).
Calculation of Weighted Percentage of Marks (WPM)

The weighted percentage of marks for subjects in an academic semester is calculated on the
basis of the following formula:
∑ (Subject marks earned X Subject credits)
WPM = X 100
∑ (Subject maximum marks X Subject credits)
An example illustrates the use of the formula. Assume that a student scores 84 marks out of 100
marks in a three credit subject, and scores 92 marks out of 100 marks in a four credit subject,
then the WPM is calculated as:
(84 x 3) + (92 x 4)
= 88.57%
(100 x 3)+(100 x 4)
1.4 Recognition of Superior Scholarship

Graduating students with a weighted percentage of marks of 80 percent and above, graduate
from the B. Com. (Hons.) course with “Distinction.”
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1.5 Attendance
The student has to put in a minimum of 75 percent of classroom attendance in each subject.
Classroom attendance accounts for 5 percent of the total assessment for a subject and forms part
of the DSA. Attendance will be considered by the Department of Commerce for the sessions
missed by the student for either representing the University, Department or School or,
alternatively, for participation in institutional activities, and with prior approval.
The following tables explain the way in which marks are awarded for classroom attendance.
2 credit subject
Sessions % Marks
20 100 5
19 95 5
18 90 4
17 85 3
16 80 2
15 75 1
below 15 0
3 credit subject 4 credit subject

Sessions % Marks Sessions % Marks
30 100 5 40 100 5
29 97 5 39 98 5
28 93 4 38 95 5
27 90 4 37 93 4
26 87 3 36 90 4
25 83 2 35 88 3
24 80 2 34 85 3
23 77 1 33 83 2
below 23 0 32 80 2
31 78 1
30 75 1
below 30 0
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1.6 Duration of the Course
B. Com. (Hons.) is a three-year, full-time course consisting of six semesters. The maximum
duration allowed to a student for completing the B. Com. (Hons.) course is six years from the
date of registration.
1.7 Academic Promotion
• A student is promoted to the fifth semester of the B. Com. (Hons.) course only if the
student does not carry a backlog of more than six subjects. Excess backlogs must be
cleared by the student in re-examinations to qualify for promotion, and to be able to
attend semester classes with the subsequent batch(s).
• A student must have secured the minimum attendance in every single subject of a
particular semester. A student must also have secured the minimum During Semester
Assessment (DSA) marks (which is 50 percent) in a subject to qualify to take the
Semester End Examination (SEE). In the event a student falls short of the minimum
attendance requirement and/or minimum DSA marks requirement in any subject(s) of
the semester, the student is disqualified to take the SEE of that subject(s) along with the
batch. The student, however, can take the SEE of the particular subject(s) for a total of
100 percent of marks after one year.
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II. ADDITIONAL INFORMATION
2.1 Issue of Transcripts and Degree

· A transcript is issued to students at the end of each semester
· It is the responsibility of the student to collect the transcript of each semester within
the stipulated time
· Total credits, honor points, maximum marks, obtained marks, SGPA, CGPA and
weighted percentage of marks are indicated in the transcript
· Students recieve additional transcript(s) for the subject(s) in which they failed and
when they appear. These transcripts indicate revised marks, Honor Points and
SGPA
· Students are issued a Consolidated Transcript on completion of the course
· In case of any loss of the original document issued by the University, duplicate
documents are issued to the student on the payment of the requisite fee and upon
fulfilling prescribed formalities
· The result is mentioned on the transcripts with the following indicators:
TRANSCRIPT KEY
ABBREVIATION KEY
P PASS
AB ABSENT
F FAIL
I INCOMPLETE
24
Annexure - I
EXAMINATION RULES
I. DETAILS OF MID SEMESTER AND SEMESTER END EXAMINATIONS FOR

THE B. COM. (HONS.) COURSE
MID SEMESTER EXAMINATION (MSE)
Mid Semester Examination
Subject Mid Semester Mid Semester

Credits Exam Exam Remarks
Duration and Number Maximum Marks
1.5 hours
2 (One MSE) 40 Converted to 20 Marks
1.5 hours Converted to 20 Marks
3 (Two MSEs) 40 (10 marks each)
1.5 hours Converted to 20 Marks
4 (Two MSEs) 40 (10 marks each)
Note:
i. For two credit subjects, only one Mid Semester Examination is conducted.
ii. For three and four credit subjects, two Mid Semester Examinations are conducted.
SEMESTER END EXAMINATION (SEE)
At the end of every semester, a Semester End Examination is conducted. A student is not eligible
to take the Semester End Examination of a subject(s) along with the batch if:
i. Classroom attendance for the subject is less than 75 percent, and/or
ii. If marks secured in the During Semester Assessment are less than 25 out of
50 (that is, less than 50 percent).
The student however can take the SEE of the particular subject(s) for a total of 100 percent
of marks after one year.
Semester End Examination Pattern
Semester End Semester End

Subject
Exam Exam Remarks
Credits
Duration Marks
2 2 hours 50 50 Marks
3 3 hours 100 Converted to 50 Marks
4 3 hours 100 Converted to 50 Marks
25
RE-EVALUATION
Students may apply for re-evaluation within the stipulated time by paying the stipulated fees
from the day of declaration of the respective semester end results. In case of re-evaluation, if
there is a difference of more than 15 percent of total marks between the marks awarded earlier
and the marks awarded in the re-evaluation, the new marks will be awarded, otherwise the
earlier marks shall be final. However, the student is entitled to the marks advantage in case of
the deviation of more than 15 percent. Re-evaluation is not available for the Mid Semester
Examination.
RE-EXAMINATION
A student who has failed in respective subject (s) can re-appear for SEE for those subject(s) in
re-examinations, which are held once in six months. The student who has been declared as
“Incomplete” (Not Eligible) can re-appear for those subject(s) in a re-examination after one
year. The student who has been identified as involved in malpractice will be allowed to appear
for those subject(s) only after the lapse of the penalty period.
FAIL
If a student secures less than 50 percent marks in the Semester End Examination or declared not
eligible of a subject, then that student shall be declared as ‘Fail’.
OVERALL PERFORMANCE
A student's overall performance from both components (DSA and SEE) is assessed for a
maximum of 100 marks for each subject.
ISSUE OF TRANSCRIPT
A transcript is issued at the end of each semester indicating grades awarded against each
subject. Upon the successful completion of the B. Com. (Hons.) degree a consolidated official
transcript is issued by the Registrar (Examination & Evaluation) of the University to the
student.
EXAMINATION FEE
The examination fee per semester as well as the re-examination or re-evaluation fee per subject
shall be paid by the student as per the University norms.
26
II. EXAMINATIONS GUIDELINES
Students are required to read and internalize the guidelines detailed below.
The Department of Commerce of the Alliance School of Business places great importance on
academic rigor and academic integrity. The standards of conduct and discipline, which students
are expected to show while writing examinations are equally high. Students should note that
any breach of these guidelines will result in disciplinary procedures.
PRIOR TO EXAMINATION
1. Seat numbers and venue are displayed on the Official Notice Board at least 30 minutes
before the commencement of the Examination.
2. Students must know their seat numbers and venue before entering the Examination Hall.
3. Any student who has not been allotted a seat number and venue or who has any queries
about these should inform the Registrar (Examination & Evaluation) and complete the
required formalities prior to the commencement of the examination.
4. Students must carry the Department’s identification card for MSE and also the Hall
Ticket for SEE to the Examination Hall.
5. Students must possess all materials such as calculators, pens, pencils, rulers and erasers,
which are necessary for the examination. Exchange of any material among the students is
strictly prohibited during examination.
6. Students must ensure that the calculator for use in the examination is math-only, non-
programmable, silent and battery-operated. The invigilator for the examination will have
the final say on a calculator's admissibility.
7. Students must ensure that mobile phones and laptops or any other electronic devices are
switched off and placed with personal belongings in the area designated by the
invigilator.
8. Students must ensure that under no circumstances will they carry any unauthorized
material into the Examination Hall.
DURING EXAMINATIONS
1. Students are advised to arrive in the Examination Hall at least five minutes before the
commencement of the examination. Students should check their seat numbers, and take
assigned seats.
2. Entry into the Examination Hall is not permitted after 30 minutes from the
commencement of the examination.
3. Students must enter the required information on the answer booklets before attempting
the answers to the questions.
4. Rough work or calculations can be done on the last pages of the answer booklet. This
page(s), however, should be crossed out before submitting the answer booklet.
27
5. Students must write answers in pen (not pencil) and only in the answer booklet provided.
DO NOT use red ink.
6. Students must not fold or crease the answer booklet.
7. Students must refrain from identifying themselves anywhere in their answer booklet
except as required on the front or cover page of the booklet.
8. Student's are required to only write in the answer booklet provided by the invigilator.
Graph sheets wherever required will be issued in addition to the answer booklet.
9. Students who have completed writing the answers before one hour has elapsed, will have
to wait until the hour has passed before being permitted to leave the Examination Hall.
10. Students should maintain silence, discipline and avoid creating distractions.
11. Students should be cooperative with the invigilators and follow instructions. An
invigilator is authorized to exclude a student from an examination if the circumstances
warrant. If this happens, the invigilator will submit a written report on the circumstances
to the Registrar (Examination & Evaluation) immediately after the examination.
12. Students shall not use or have in their possession any books, writing papers, notes,
manuscripts, electronic items (including electronic dictionaries), laptops, i-Pods, or any
form of stored or recorded information.
13. Food or beverages are not permitted in the Examination Hall.
CONCLUDING FORMALITIES OF EXAMINATIONS
1. The invigilator will give a time check to students 15 minutes before the allotted time
expires. Students shall cease writing immediately when the time for writing the
examination is over and hand in their answer booklet. No time extension is permitted.
2. Students are responsible for returning the answer booklet and formula tables, within the
approved time regardless of whether or not they have finished.
3. Examination answer booklets must be submitted intact. No part of the answer booklet or
graph sheets must be defaced, removed, destroyed or taken out of the Examination Hall.
4. Approval for extension of time for completing an examination is solely at the discretion
of the Registrar (Examination & Evaluation).
5. Students should collect all belongings before leaving the Examination Hall.
28
STUDENTS GUIDELINES
AND
REGULATIONS
1. Rules and Regulations of the University

ACADEMIC INTEGRITY
Alliance University attaches utmost importance to personal integrity and honesty in academic
work by all students. Therefore, students must maintain strict discipline in classroom
interactions, all forms of examinations, assignments, research, and other aspects of academic
work. Maintain and observe silence in the class rooms at all times.
ACADEMIC MISDEMEANOR
The following are considered as serious offences at Alliance University, and may result in
immediate dismissal from the course. The Registrar (Examination & Evaluation) records all
offences for any future reference.
Plagiarism
Plagiarism occurs when a student submits work (that is, research, essays, assignments) that
steals and attempts to pass off another's ideas or words, or that uses another's work product
without properly crediting the source. In such cases, the parties involved will:
i. Forfeit marks available for a given assignment, and/or
ii. Fail the course.
Academic Misconduct
Students engaging in any form of activities construed as cheating, copying, assisting others or
receiving any form of assistance during the examinations will be subject to disciplinary action.
Any breach of requirements relating to examinations and assessments, whether committed
intentionally or unintentionally, will be regarded as a “gross misconduct” and flagrant violation
of the Code of Academic Integrity. The Registrar (Examination & Evaluation) or Dean will
refer the matter to the Academic Standards Committee or Enquiry Committee, which can take
any action deemed necessary.
Refer to Academic Integrity section for details.
Proxy Signatures
Signing in by proxy in classroom attendance or elsewhere amounts to signature forgery and will
be treated as a criminal offence by Alliance University. Students involved in such forgery will
be liable to prosecution.
Mobile Phones
Use of mobiles phones are strictly prohibited in the classrooms, computer lab, administrative
areas, examination halls and the library. If any student is found to be using mobile phone, it will
be confiscated by any member of the faculty or staff followed by appropriate disciplinary
action.
31
RULES REGARDING ATTENDANCE AND PUNCTUALITY
Students are required to attend all classes. Consistent attendance brings continuity to the
learning process and induces intensive interaction with the faculty, who are keen to share their
experience and knowledge with students. The participative learning process depends to a great
extent on the level of interaction the students have with faculty.
Students should be punctual for all classes. Attendance will be taken in the first five minutes of
each session. Students who are not present when attendance is taken will be marked absent for
the session. The penalties applicable to “absence from classes without permission” will apply.
DRESS CODE
Ÿ All students are expected to be decently dressed at all times

Ÿ All students are expected to be formally dressed Monday through Friday between 9 AM and
5 PM while they are in the campus. Presentable smart casuals are allowed on Saturdays (no
flip-flops).
Ÿ While wearing a tie is strongly recommended, men should definitely wear formal trousers,
formal shirts and leather shoes. Women should wear formal trousers and formal shirts
/salwar kameez /saree.
Ÿ Students are expected to dress in formal suits for important meetings, competitions and
when attending functions both within and outside the University
DISCIPLINE AND DISCIPLINARY ACTION
GENERAL RULES OF DISCIPLINE
Ÿ All students must be in possession of their identity cards while on campus or while attending
Alliance University functions held outside the campus and where students are representing
the institution. Loss of an identity card should be promptly reported to the administration.
Cards must not be mutilated, defaced or rendered ineffective for identification
Ÿ For the smooth induction of newly-inducted students, stringent anti-ragging measures and
self-regulating discipline measures are built into the system. The Students Affairs and
Grievances Committee shoulders this responsibility. The decision taken by this committee
in this regard shall be binding on all students
Ÿ To ensure discipline, the University makes positive and constructive efforts to induce self-
discipline, self-restraint and self-regulation
There are strict disciplinary guidelines pertaining to:
• Code of conduct or behavior
• Ragging
• Activities that tarnish the image of the university
• Activities that are anti-Institute and antisocial
32
• Hostel stay
• Attendance and mass absenteeism
Ÿ Students are required to exhibit high standards of academic interest and responsible
behavior befitting a professional level of maturity
Ÿ Silence and decorum in the corridors of institute buildings must be maintained at all times
Ÿ Smoking, consumption of alcohol and drugs, on campus is strictly prohibited. Students
under the influence of alcohol are not permitted into the campus at any time.
Ÿ It is strongly advised that students do not indulge in any unlawful activities. Alliance
University will not be responsible if students are caught by the police for any violation of
law.
Ÿ Students should park their vehicles only in “parking area for students” provided on campus
Ÿ Any student breaking or damaging any University property shall be required to pay the cost
of repair or replacement, apart from any penalty that may be levied
RAGGING
Students must refrain from ragging of any kind. Students who violate this rule shall be
immediately suspended from the university and hostel for a period of one week. The matter will
be placed before the Student Affairs and Grievances Committee, which will hear the matter and
take action according to due process of law. Student must take note that ragging results in
dismissal from the university. The attention of the students is also drawn to the judgment of the
Honorable Supreme Court of India wherein it is mandatory for the institution to file a complaint
with the police with all resulting consequences as per the Circular of the Education Department,
Government of Karnataka dated 16/08/1999 on prohibition of ragging in colleges and hostels.
ANTI-RAGGING MEASURES
Ÿ Government/University Grants Commission (UGC), guidelines notified vide No. F. 1-16/2009

(CPP-II) dated 21-10-2009 on curbing the menace of ragging in higher educational institutions,
2009 (Under Section 26 (1) (g) of the University Grants Commission Act, 1956) are strictly
implemented
Ÿ In addition to the above, those who indulge in acts of ragging shall attract the punishments as
applicable, which include:
• Expulsion from the University or hostel
• Suspension from the classes
• Fine with a public apology
• Withholding scholarship or other benefits extended to those involved in ragging
• Debarring from representation in events such as cultural or sports, or any other
representation in events for which the student(s) may have been selected
• Withholding results
• Entering the ragging incident on Transfer Certificate or Migration Certificate, which
may adversely affect the career of the students
33
• No placement assistance
• Filing of complaint with the Police Authority (as per Supreme Court's Directive)
At the time of admission or enrollment to the University, a printed undertaking is to be duly
filled by the students in their own handwriting and signed to the effect that they are aware of the
University approach towards ragging and the punishment to which they shall be liable if found
guilty of ragging.
Ÿ The Student Affairs and Grievances Committee keeps:

• Continuous watch and vigil over ragging
• Promptly deals with the incidents of ragging brought to its notice
• Summarily punishes or reprimands the guilty, either by itself or by following procedures,
administrative or otherwise, constituting a special enquiry committee and putting forth
its findings or recommendations before the competent authority to take decision
• Students are encouraged to report any ragging act witnessed or experienced by them to
the administrators, faculty, student affairs and grievances committee or any other staff
member of the University with whom the student may feel comfortable. The University
ensures the confidentiality of such a disclosure
DISCIPLINARY ACTION
The Student Affairs and Grievances Committee will deal with all disciplinary matters. The
Committee shall constantly monitor the behavior of the students. All disciplinary matters will
be placed before the Committee, which will hear the matter and take action according to due
process of law.
The Student Affairs and Grievances Committee hearing any matter shall pass a resolution of
termination, suspension, retention, penalties, or any other action as deemed fit and necessary.
The decision of the committee shall be final and binding.
PAYMENT OF FEES
Ÿ All payments to the University should be made on or before the date specified by the
University
Ÿ Failure to make payments on time will invite appropriate penalties as the University
may prescribe, which also includes cancellation of admission
Ÿ Fees for the entire program shall be paid by the student who intends to discontinue for
any reason whatsoever, at any time during the course
DISPUTE RESOLUTION
Disputes of any kind are subject to the jurisdiction of the courts in Bangalore only.
34
2. Library Rules and Regulations

Ÿ All library users are required to enter their names and sign the register provided at the
entrance.
Ÿ Students can borrow a certain number of books, periodicals (other than the current issue),
and CDs for a certain period of time as stipulated and communicated by the Librarian.
Ÿ Students can borrow one book for internal use, subject to the condition that they return the
book on the same day of issue.
Ÿ Library books are required to be returned by the student on or before the due date. A fine will
be levied after the expiry of the due date. All issued books must be returned and library fines
(if any) must be settled on time.
Ÿ Borrowers shall replace lost or damaged library materials with new versions of the same.
Ÿ Renewal of library book and of the educational materials are generally allowed if no
reservation has been made for the same.
Ÿ Personal items, for example books, folders, files, blazer, jerkins, overcoats, etc. are not
allowed in the library.
Ÿ Case studies and project reports will not be issued to students and are for library reference
purpose only.
Ÿ Library users are expected to maintain silence at all times in the library. Cell phones and their
use prohibited.
Ÿ Library users should present their identity card for the borrowing or renewal of library
material. The Librarian reserves the right to deny the issuance or renewal of library materials
where the identity card is not presented by the student.
Ÿ Marking of any kind, underlining, writing on books, and defacing any publication are strictly
prohibited and if defaced, the item must be replaced with a new one.
Ÿ Smoking anywhere inside the library premises is prohibited as is the consumption of food
and refreshments.
Ÿ Suggestion for the purchase of new books, periodicals and newspapers may be made through
the concerned Head of the Institution
Ÿ The membership of the library is not transferable.
Ÿ Books or journals removed from the shelves should not be replaced on the shelves but should
be left on the table.
Ÿ All library users are expected to read the notice board or browse the library website for
library timings and other services.
Ÿ The librarian reserves the right to refuse admission to any student violating the rules and
regulations of the library.
Ÿ Students are requested to maintain the dress code of the University while they are in the
library.
Ÿ Students should return all the borrowed items from the library, clear all fines and return the
library ID card before leaving the University.
35
3. Information Technology Policy

• Students are advised to collect their LAN username and password to access the
University network and the Internet Login credentials are to be kept confidential to avoid
misuse of the same
• Students are advised to register their Laptop MAC address for Wi-Fi Access in the
Campus and are prohibited from accessing the Wi-Fi Internet through any other devices
other than from their personal laptop computers
• Student access to Internet will be monitored using advanced monitoring tools and hence
they are advised to make use of the facility for academic and research purposes only.
Download of large amounts of data or heavy files over the Internet is prohibited and will
be monitored.
• Students will be provided with a unique email ID that is registered to the Alliance
University domain. Students are advised to use that email ID for academic purposes only
and are advised not to send anonymous and offensive emails, as it will be tracked and may
lead to a police investigation and legal action.
• All users are prohibited from posting or writing anonymous or defamatory content in any
online media against the University, its staff or students
• Students must abide by the terms of copyright laws, software licensing agreements, and
contracts that pertain to the computing, information and communications resources of the
University. Reproduction or distribution of copyrighted works, including, but not limited
to, images, video, text, audio, or software, without permission of the owner can lead to
legal issues.
• The information technology resources of the University are intended to be used to fulfill
its mission. Use of any of the University information technology resources for personal
either for profit, gain, or for commercial purposes is prohibited.
• Students are responsible for the security of their computer accounts, including the
changing of passwords on a regular basis. Students are also responsible for all activities
that originate from their accounts. Computer accounts are University property and are
deactivated according to the policies and procedures of the University.
• Allowing another individual to use one's computer account or password is strictly
prohibited. Students may not attempt to access another user's electronic communications,
nor may they read, copy, change, or delete another user's files or software without the
permission of the user.
• Use of the campus network to gain unauthorized access to any computer account or
computer system, bypass data protection schemes, uncover a security loophole, or mask
the identity of a computer account or machine, is prohibited
• Although the University respects the privacy of an individual's electronic
communications, students should be aware that files and mail messages are not
guaranteed to be private or secure. Files and messages may be viewed in the course of
routine management of computing, telecommunications, and network services. In the
event of a security breach—suspected breach, suspected illegal activity, or suspected
violation of University policy—file(s) or email account(s) may be accessed by authorized
personnel.
36
• Students may not deliberately perform an act that will interfere with the normal
operations of computers, terminals, peripherals, or networks. This includes, but is not
limited to, tampering with any component of either the Local Area Network (LAN),
Intranet, or Wide Area Network (WAN).
Regulations for the responsible use of Information Technology
Alleged or suspected violations of the Alliance University Policy should be reported to either the
ITS Help Desk, Alliance University or the concerned University authorities. All alleged or
suspected violations will be reviewed in collaboration with the Disciplinary Committee, Alliance
University. Abuse of information technology privileges is subject to disciplinary action, which
may include the loss of these privileges and other disciplinary sanctions up to, and including
dismissal. A student who abuses the University's computing, information, and communications
resources of the University may also be subject to civil action and/or criminal prosecution.
Alliance University will pursue criminal and civil prosecution of violators, when appropriate.
Individuals will also be responsible for any financial loss to the University that results from
inappropriate use of information technology resources.
37
4. Computer Lab Rules and Regulations

Entry and Exit
• Computer Lab will be open during University working hours
• Only students, Lab faculty and staff of University are allowed inside the Computer Lab
• No visitors are allowed inside the Lab without prior permission from appropriate
authorities
• Students must log-in and log-out in the biometric reader or attendance register at the time
of entry and exit from the Computer Lab
• Students should be dressed in a formal attire (as per University dress code stipulations) to
gain entry into the Lab
• Students shall not carry any pen drives, CD's or other storage devices without prior
permission from the Lab In-charge and the details of these storage devices shall be
registered. Failure to observe this code of conduct will result in the student being barred
from using the Lab for the remainder of the program.
Inside the Lab

• Students have to maintain silence at all times in the Lab
• Students will occupy the systems as identified by the Lab In-charge
• All the students should login to the system with their username and password
• Where the students have carried pen drive, CD's or other storage devices, the same will be
tested for any presence of virus or undesirable content
• Students should not access servers
• Students shall not indulge in:
• Hacking or retrieval of sensitive information
• Destruction of data or programs in individual machines as well as the server
• The Internet facility is provided purely for academic learning and acquiring knowledge
Students shall not use this facility for sending unproductive, provocative, illegal mails or
indulge in undesirable chat.
• Whenever any student has copied any data or program from the system, the same should
be shown to the Lab In-charge for verification or approval
• University or its staff are not responsible for loss of any personal property of the students
• Beverages and eatables are strictly prohibited inside the Lab
• Mobile phones are strictly prohibited in the Lab and the violation of the rule results in the
confiscation of the instrument and expulsion from the Lab
• Internet usage is free of cost, subject to certain conditions. Students are requested to
vacate the system after 60 minutes if required by other fellow students.
• Audio or Video chatting is prohibited in all the Labs of the University
• Students are prohibited from visiting any sites which do not add learning value or are
illegal
• Students should use the Computer Lab only for academic learning and activities of the
students over a campus network will be monitored for security purposes
38
5. Hostel Rules and Regulations

All students residing in the hostels provided by the University must follow the rules and
regulations mentioned below including those that may be framed from time to time. Failure to
follow these rules will invite disciplinary action from the University.
1. Hostel residents must return to their respective hostels before the deadline for the entry in
the night and must log their entry in the register available with the warden. Failing to sign
would result in automatically being marked as absent from the hostel. Students wishing to
stay out beyond the time limit shall seek written permission in advance from the hostel
management and submit the same to the security guard at the hostel. Failure to follow this
procedure could result in eviction from the hostel immediately and without notice.
2. Please adhere to the hostel and the campus entry timings which are stipulated and subject
to change.
3. Hostel residents are not permitted to change their hostel rooms without prior permission
from the hostel management.
4. Hostel residents shall pay the rent for 12 months irrespective of vacations.
5. Six months’ hostel charges are to be paid in advance to the University at the time of
joining. Hostel charges for the subsequent period(s) must be paid on or before the date
notified. A late penalty of Rs. 25/- per day will be levied. The hostel fees may be revised as
per the decision of the management.
6. Hostel residents should retain the allotted room till the completion of the course. At the
time of vacating the hostel, the hostel resident must submit the “No Dues Certificate”
from the hostel management along with room keys, hostel identity card and original
deposit receipt to hostel management. Hostel deposit will be refunded after deducting
maintenance charges of Rs. 2,000/- along with any other charges the University feels
appropriate.
7. Hostel residents who wish to stay out for the night may do so only after receiving
permission from the warden or appropriate authority to their written request
8. Students who choose to use the hostel facility are required to use the hostel facility for the
entire duration of the course. If they wish to vacate in the middle of the course they have to
pay the hostel rent for the entire period of the course. However, they can vacate the hostel
if and when the option is given to them by a separate notice by the University.
9. All valuables (cash, jewelry, clothes, laptop, transistors, cameras and mobile phones)
must be kept under lock and key. The University or hostel management will not be
responsible for loss or theft of such items.
10. Cooking and cooking equipment are not allowed in the hostel. No electrical appliances
such as electric irons, heaters, electrical coils, etc., are to be used in the room. Violation of
this rule will result in confiscation of such items as well as a penalty of Rs. 2,000/-.
11. Hostel residents are expected to be considerate of others and should refrain from noisy
activities at all times and particularly late at night (after 10 PM) and early mornings
(before 7 AM).
12. Playing loud music or engaging in activities that may disturb other residents or neighbors
are prohibited.
39
13. The hostel residents are collectively responsible for keeping the premises clean and
organized. Hostel residents are required to clean their rooms and to keep a dustbin in each
room. Scribbling, spitting or hanging posters or art on walls is strictly prohibited.
Drilling, nailing and fixing other fixtures are not allowed.
14. Water and electricity are scarce resources. Residents are advised to ensure that all
electrical switches are turned off and water taps closed while not in use.
15. Damage or loss caused by the hostel residents to moveable or immoveable hostel property
(such as furniture and fittings) will be repaired or replaced by the University at the
expense of the offending hostel residents.
16. Parents or guardians may visit the hostel only with prior permission obtained from the
hostel management. They are not allowed to stay in the hostel.
17. Hostel management along with student representatives are responsible for taking care of
health related issues until the preliminary treatment. In case of a medical emergency, the
student is taken to the nearest hospital or doctor for preliminary treatment and the local
guardian or parent is informed. The local guardian or parent will have to take charge
thereafter and the entire responsibility for treatment and related expenses will have to be
borne by the parents or local guardian. In case of contagious health problems, the hostel
resident must vacate the hostel and is required to reside at home or at that of the local
guardian.
18. No student shall arrive at his or her respective hostel beyond the specified hours. Hostel
residents arriving late at night or staying outside without prior permission from the
appropriate authority are subject to action and penalties. Such students are liable to pay a
fine of Rs. 1,000/- for the first offence and Rs. 2,000/- for the second offence. If repeated
again, these students will be dismissed from the hostel forthwith and their rent and
security deposit will be forfeited.
19. Men are not allowed in the women's hostels and vice versa. Violation of this rule will
result in immediate eviction from the hostel and suspension from classes for seven days.
These students may also be expelled from the university immediately.
20. It is imperative that hostel residents do not indulge in any activities that are considered
inappropriate, unethical or illegal. Such activities include but are not limited to the
following: use of narcotics, smoking, drinking (consumption of liquor), use of gutka, use
of abusive language, quarrels and arguments, driving without license or without proper
documents, rash driving, among others. Students found indulging in any of these
activities and other behavior considered detrimental to the image of the institution will be
liable for disciplinary action by the University including filing of an FIR with the local
police for appropriate and necessary legal action, and expulsion from the hostel and from
the University.
21. Indulging in any political activities or unwarranted dangerous activities that may cause
nuisance to neighbors and the neighborhood will be viewed seriously and could lead to
expulsion of the student from the hostel and the University immediately.
22. Ragging, in any form, in the hostel or on campus is prohibited. Ragging will be viewed
seriously and dealt with as per anti-ragging rules and regulations, which can result in the
dismissal of the student from the University.
40
23. All complaints must be recorded in the complaint book only.

24. University reserves the right to instruct any hostel resident to move from one room to
another in the same hostel or from one hostel to another hostel, if need be, without
explanation. Students are bound to carry out such instructions.
25. The University reserves the right to change and introduce any new rules from time to
time, in the larger interest of the University and the students. Rules and regulations
formulated and those added from time to time are to be followed strictly. Violation of any
rules and regulations will result in immediate eviction from the hostel and suspension
from the university. A student facing such charges will be asked to appear before the
Policy Implementation or Disciplinary Committee. This committee will hear the matter
and take action according to the due process of law and pass resolutions for termination,
suspension, penalty or any other action as deemed fit and necessary. The decision of the
Disciplinary Committee shall be final and binding.
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6. Facilities near the City Campus

Facility Name and Address Distance Telephone
GOKUL COMFORTS 080 – 26685307 /

Service Apartments, #50, 38th Main 0.7 Km 94 / 99
BTM II Stage, Bangalore - 560068 9845749112
GREEN OAK HOTELS

th
Shop No. 278, 7 Main 080 – 25802808
Hotels 1 Km
BTM II Stage, Bangalore - 560076 9739966660
HOTEL PAI VICEROY

th th
# 1504, 16 Cross, 9 Main 080 – 26535400
th
Jayanagar 4 Block 5.5 Km 9900262033 /
Bangalore - 560011 9740989334
SAGAR APOLLO HOSPITAL 080 – 42888888 /

Bannerghatta Road 3.4 Km 42888522 /
Bangalore – 560076 42888519
Hospitals
SRI VENKATESHWARA HOSPITAL
#938, 16th Main, Near Udupi Garden
080 – 26685359 /
3 Km
BTM II Stage, Bangalore – 560076
26912885
STATE BANK OF INDIA

No. 264, Water Tank or BSNL Office
th
6 Main Road, MICO Layout 3 Km 080 - 26684032
th
4 Cross, Bangalore – 560076
HDFC BANK
st
1 Cross, Outer Ring Road
KAS Officers Colony 2 Km 080 – 61606161
BTM Layout Bangalore – 560068
Banks
ICICI BANK
No. 802, Essar Plaza 3 Km 080 -41131877
BTM II Stage Bangalore – 560076
SYNDICATE BANK
No. 5, Mathrushree Arcade
100 Feet Ring Road 2 Km 080 - 49860100
BTM II Stage, Bangalore – 560029
42
The Registrar
Alliance University
Bangalore
Dear Sir,
UNDERTAKING
I _________________________________________________ have been admitted to the

Bachelor of Commerce (Honors) course of ____________________ batch.
I have carefully read all the Guidelines and Regulations as prescribed in the Course Catalogue
regarding various aspects of the course including the rules governing the academic
requirements, computer lab, library, attendance, fee payment, hostel, general discipline and
anti-ragging measures.
I hereby sign this undertaking and agree to follow and abide by all the University Guidelines
and Regulations prescribed in this booklet as well as those prescribed elsewhere.
I further undertake that in the event of a failure on my part to follow any of the rules, regulations
or guidelines, the University may initiate any action against me, including the termination from
the course.
Signature of the student Date:
Student Name : .........................................................................................................

Provisional Reg. No. : .........................................................................................................
Permanent Address : .........................................................................................................
.........................................................................................................
.........................................................................................................
Contact No. : .........................................................................................................
E-mail : .........................................................................................................
43
Document No. B. Com. (Hons.)/CAT/2013-14
© Department of Commerce
Alliance School of Business, Alliance University, Bangalore, India
This is a controlled document. Unauthorized access, copying and replication in any form are expressly
prohibited.
This document must not be copied in whole or in parts by any means, without the written authorization of the
Registrar, Alliance University.
®All Rights Reserved
July, 2013
For more details, visit: www.com.alliance.edu.in

B. Com Course Catalogue July 2013

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Department of Commerce

Message from the Chancellor

Message from the Dean

Bachelor of Commerce (Honors) 1

Student Guidelines and Regulations 29

Message from the Chancellor

I wish you the very best that life has to offer.

Dr. Madhukar Angur B. Tech. (NIT); PGDM (IIM-A); Ph. D. (Texas)

Message from the Dean

Dr. Ravi Raj Kumar

Bachelor of Commerce (Honors)

On the successful completion of the course, the graduates will:

4 credit subject = 40 sessions = 60 classroom contact hours

Subject Code Subject Title Credits

COM 200 Language: Kannada/Sanskrit/Hindi/English 2

COM 201 Functional English 3

COM 202 Principles and Practices of Management 3

COM 250 Principles of Accounting 4

COM 203 Microeconomics 3

COM 204 Business Mathematics 4

COM 230 Human Resource Management 3

Subject Code Subject Title Credits

COM 205 Language: Kannada/Sanskrit/Hindi/English 2

COM 206 English: Creative Writing Skills 3

COM 207 Macroeconomics 3

COM 208 Business Statistics 4

COM 209 Environmental Studies 3

COM 251 Financial Accounting and Practices 4

COM 231 Organizational Behavior 3

Subject Code Subject Title Credits

COM 210 Language: Kannada/Sanskrit/Hindi/English 2

COM 211 Business Communication and Report Writing 3

COM 252 Corporate Accounting 4

COM 240 Marketing Management 3

COM 212 Computer Applications in Business 3

COM 253 Cost Accounting 4

COM 213 International Business 3

Subject Code Subject Title Credits

COM 214 Language: Kannada/Sanskrit/Hindi/English 2

COM 215 Business Communication and Presentation Skills 3

COM 254 Management Accounting 4

COM 216 Indian Constitution 3

COM 255 Financial Management 4

COM 217 Company Law and Secretarial Practice 4

COM 218 Management Information Systems 3

Subject Code Subject Title Credits

COM 256 Commercial Banking 4

COM 219 Small and Medium Enterprise Management 3

COM 257 Fiscal Policy and Tax Management: Direct Taxation 4

COM 258 Financial Markets and Services 4

COM 300/305/310 Elective I 4

COM 301/306/311 Elective II 4

Subject Code Subject Title Credits

COM 220 Corporate and Commercial Law 3

COM 259 Fiscal Policy and Tax Management: Indirect Taxation 4

COM 260 Principles and Practices of Auditing 4

COM 221 Strategic Management 3

COM 302/307/312 Elective III 4

COM 303/308/313 Elective IV 4

COM 499 Project Work 6

Elective Group A : Accounting and Financial Management

Elective Subject Code Subject Title Credits

I COM 300 Advanced Financial Accounting 4

II COM 301 Investment Management 4