III Semester

Curriculum Category: Under Graduate
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.
BCOM321: INDIAN FINANCIAL SYSTEM

COURSE FRAME WORK

PROGRAM B.Com.
COURSE CODE & TITLE BCOM321: INDIAN FINANCIAL SYSTEM
SEMESTER III SEMESTER
Credits for the Course 3 Credits
Total Teaching Hours / week 3 Hours
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.
b) Understand the existence of different types of Banks, their roles, trends.
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.
4. SYLLABUS OF THE COURSE

Course Code Name of the Course
BCOM321 INDIAN FINANCIAL SYSTEM
Total Teaching hours 45 Hours
Teaching
Module No. Curriculum coverage & Topic / Sub topics
Hours
1 Overview of the Indian Financial System 8 Hours
Definition and meaning of financial system - functions and role of the financial
system; financial system and economic development – components of the
financial system: institutions - markets and services.
2 Financial Institutions 10 Hours
Central banking functions- traditional and promotional - monetary policy of
RBI - commercial banking: growth since independence - nationalization and
their performance assessment till 1991- capital adequacy norms- Basel Accord 1
and 2 - Risk management in Indian banks.
3 Financial Services and Regulation 10 Hours
Importance and working of financial services - current trend of improvement of
banking services in India: insurance - mutual funds credit rating and its purpose
- purpose of merchant banking; regulatory bodies: SEBI and IRDA.
4 Venture Capital 8 Hours
Growth of venture capital in India – financing pattern under venture capital –
legal aspects and guidelines for venture capital - leasing –types of leases –
evaluation of leasing option Vs. borrowing.
5 Overview of Rural and development banking in India 9 Hours
Types of rural banks and their functions; NBFC’s: meaning – types - growth and
regulation.
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
BCOM321: FINANCIAL MARKETS AND SERVICES
1. COURSE FRAME WORK

PROGRAM B.Com.(Hons.) CIMA
COURSE CODE & TITLE BCOM321 : FINANCIAL MARKETS AND
SERVICES
Total Teaching Hours / Week 3 Hours
2. LEARNING OBJECTIVES
a) To understand the basics about Financial Markets and Services
b) To understand Venture Capital, Factoring and Forfeiting
c) To Know the importance of Mutual Funds and Derivatives
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.
4 SYLLABUS OF THE COURSE

.
BCOM321 FINANCIAL MARKETS AND SERVICES
Total Teaching Hours: 45 Hours
Module Curriculum Coverage & Topic / Sub Topics Teaching
No. Hours
1 Introduction to Financial Markets and Services 8 Hours
Financial Markets- Meaning and Definition- Classification - Public Finance-
Private Finance;Financial System- Importance and Structure; Financial Markets-
Capital Market and Money Market- Importance and Function; Financial
Services- Meaning and Definition- Importance.
2 Venture Capital 8 Hours
Venture Capital-Features-Steps in Venture Capital Financing- Guidelines-
Leasing-types of leasing-Advantages and Disadvantages- Leasing and
Borrowing- Factoring and Forfeiting- Difference-Types of Factoring- Guidelines
on Factoring.
3 Mutual Fund 10 Hours
Mutual Fund- Meaning- Importance-Concept and objectives- Classifications-
Close Ended- Open Ended Guidelines for Mutual Fund- Working of Mutual
Fund-NAV(Net Assets Value)- Benefit of Mutual Fund Investment in India- Debt
Securitization- Demat Services- Need and Importance.
4 Derivatives 10 Hours
Derivatives- Meaning- Types of Derivatives- Difference between Exchange
Traded and Over the Counter- -Forward Contract- Option-Definition- types of
Options-Put Option- Call Option-Future Contracts- meaning: Swaps- meaning-
Advantages and Limitations of Derivatives.
5 Credit Rating 9Hours

.Credit rating- Meaning-Types of Securities that need credit rating-objectives-
Benefits- Project Management: Meaning-Characteristics- Objectives-
Classifications- Project Life Cycle- Project Management.
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
3. Marketing of Financial Services - V.A.Avadhani, Himalayas Publishers,

Mumbai
4. Financial Services & Market- G.S.Batra
BCOM322: FINANCIAL MANAGEMENT

4 COURSE FRAME WORK

PROGRAM B.Com.
COURSE CODE & TITLE BCOM322: FINANCIAL MANAGEMENT
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.
6 LEARNING OUTCOMES:
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.
BCOM322 FINANCIAL MANAGEMENT

Total Teaching Hours 60 Hours
Module Curriculum Coverage & Topic / Sub topics Teaching Hours

No.
1 Introduction of Financial Management 12 Hours
Financial management: meaning-scope, evolution, goals, objectives, profit and wealth

maximization, organization of finance function, role of a financial manager, relationship
of finance to economics, and accounting, sources of finance, meaning, objectives, types
of sources of long term and short term funds, owner’s and outsiders fund.
2. Capital Structure Theories and Leverages 12 Hours
Capitalization: Meaning, significance, factors affecting capital structure, value of the

firm, EBIT, EPS analysis, leverages: meaning, importance, nature, types of leverages:
operating, financial and combined leverages, degree of leverages, measures of financial
and operating leverages.
3. Time Value of money and cost of capital 12 Hours
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
Capital Budgeting: meaning, significance, principles, factors, methods of capital

budgeting under Payback period, Accounting rate of return, Internal rate of return, Net
present value, Profitability Index, and Discounted payback period method.
5. Working capital Management and dividend decision 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
1 Ravi.M. Kishore-Financial Management-Taxman Publication.

2 Khan M Y and Jain R K -Management Accounting, Tata Mc Graw Hill, New Delhi.
3 Dr. S. N. Pillai and V Bhagvathi -Principles of Management Accounting, S Chand
and Company, India.
4 Tulsian-Financial management system; MC Grawhill education.
5 Prasanna Chandra-Financial Management-N.C.Graval Publications.
6 I.M.Panday-Financial Management-Vikas Publishing.
7. Kulkarni.P.V. & Satyaprasad. B.G.- Financial Management-Himalaya Publishers
8 Shashi K Gupta & R.K, Sharma-Financial Management-Kalyani Publisher
BCOM323: RESEARCH METHODOLOGY
7 COURSE FRAME WORK

PROGRAM B.Com.
COURSE CODE & TITLE BCOM323: RESEARCH METHODOLOGY
Total Teaching Hours / 4 hours
week
8 LEARNING OBJECTIVES
a) To familiarize students with business research methods
b) To develop understanding of the basic framework of research process.
c) To develop skills in data collection and analysis.
d) To explore applications of research in the field of business
9 LEARNING OUTCOMES
a) To apply statistical methods in business research
b) To design and plan a research study
c) To use problem solving and analytical skills in business field
d) To be able to identify business research opportunity.


Course
Name of the Course
Code
BCOM323 RESEARCH METHODOLOGY
Module No. Curriculum coverage & Topic / Sub topics Teaching Hours
1 Introduction to Business Research 10 Hours
Research and business research: meaning – definition – objectives - types of
research; business intelligence - applications of research in functional areas of
business - emerging trends in business research; research process - research
problem; research design: meaning – need – features - important concepts
related to design - types of design; research methods vs. research
methodology.
2 Measurement and scaling techniques 10 Hours
Measurement in research; measurement scales: nominal, ordinal, interval and
ratio scales; measurement errors and their sources; scaling: meaning – attitude;
scaling techniques: Likert scale - Thurstone scale; Summated rating scale.
3 Data collection and Sampling methods 12 Hours
Data; types of data: primary data and secondary data; methods of collecting
primary data: observation – interview – questionnaires – schedules; secondary
data: sources – reliability - suitability and adequacy of secondary data; basic
concepts of population - sample and random sample - characteristics of a good
sample - census vs. sample survey; sampling: meaning - types of sampling
methods - probability and non-probability sampling methods.
4 Research methods 20 Hours
Quantitative methods: measures of central tendency - measures of dispersion –
correlation – regression - index numbers - time series - probability and
probability distributions; estimation: point and interval; hypothesis tests: Z-test
- t-test - F-test - chi-square test and some non-parametric tests and
multivariate techniques(brief overview); Qualitative methods: focus groups -
depth interview – ethnography - grounded theory - content analysis - case
study method - brief overview.
5 Report writing and ethics in business research 8 Hours
Business report: meaning – types - writing report - steps for effective report
writing - structure of business report - qualities of a good business report;
ethics: definition - ethical issues - ethical principles.
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
BCOM324: MANAGEMENT ACCOUNTING
11 11.1 COURSE FRAME WORK

PROGRAM B.Com.
COURSE CODE & TITLE BCOM324:MANAGEMENT ACCOUNTING
SEMESTER IV SEMESTER
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:
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.
13.1

BCOM324 MANAGEMENT ACCOUNTING
Module No. Curriculum Coverage & Topic / Sub topics Teaching
Hours
1 Introduction of Management Accounting 8 Hours
Meaning – nature – scope- functions - role- management accounting vs financial
accounting - tools - techniques.
2 Ratio Analysis 14 Hours
Meaning – advantages – limitations – classification – current ratio - liquid ratio
– stock turnover ratio – debtors turnover ratio – creditors turnover ratio –
operating ratio – gross profit ratio – proprietary ratio - fixed assets turnover
ratio – debt equity ratio – return on capital employed ratio – capital gearing.
13.10 3 Fund flow statement 14 Hours
13.11 Introduction - meaning – importance – limitation – long term fund – short term
fund - preparation of statement – analysis of changes in working capital.
13.12 4 Cash flow statement 12 Hours
13.13 Meaning – significance – limitation – preparation of cash flow statements
according to Accounting Standard 3(AS-3) – cash flow from operating activities
– cash flow from financial activities – cash flow from investing activities.
13.14 5 Budget and its usage 12 Hours
13.15 Meaning – advantages – disadvantages- production budget – sales budget – cash
budget fixed budget – variable budget – decision analysis.
5. STUDY MATERIALS
13.16 a) Text Books

13.17 1 Manmohan Goyal, Management Accounting, SahithyaBhavan Publication, Agra.
2 Khan M Y and Jain R K, Management Accounting, Tata Mc Graw Hill, New
Delhi.
3 Dr. S. N. Pillai and V Bhagvathi, Principles of Management Accounting, S
Chand and Company, India.
13.20 4 M N Arora, Cost Accounting principles and practices, Vikas Publication, New
Delhi.
BCOM325: ADVANCED COST ACCOUNTING


PROGRAM B.Com.
COURSE CODE & TITLE BCOM325: ADVANCED COST
ACCOUNTING

2. LEARNING OBJECTIVES:
a) To understand the types of cost accounting.
b) To make the practical application costing methods.
c) To understand the application of costing in decision making

d) To prepare different types of budget for measurement and analysis and apply for
decision making
3. LEARNING OUTCOMES:
a) know the relevance of costing methods and techniques
b) Apply the various concepts of cost accounting in real life situation
c) Prepare budgets for planning and control
d) Apply performance measurement methods


13.21 Course Code Name of the Course
13.22 BCOM325 ADVANCED COST ACCOUNTING
13.23 Total Teaching hours 60 Hours
13.24 Module No. Curriculum Coverage & Topic / Sub topics Teaching
Hours
13.25 1 Unit, Job and Batch Costing 14 Hours
13.26 (A) Unit Costing- Meaning, Cost collection procedure
(B) Job Costing: Meaning, Job cost card, Collection of cost for a job,
Accounting of cost for a job
(C) Batch costing: Costing procedure, Economic batch quantity (EBQ),

Difference between job and batch costing.
13.27 2 Contract Costing 8 Hours

13.28 Meaning, Recording of contract costs, Cost plus contract, determination of
costing for a contract
13.29 3 Process & Service Costing 14 Hours
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
13.31 4 Standard Costing 12 Hours

13.32 Meaning, types of standards, Setting up of standard costs, types of variances,
Computation of variances, Advantages and criticism of standard Costing
13.33 5 Marginal Costing 12 Hours
13.34 Meaning, Characteristics of Marginal Costing, Distinction between

marginal and absorption costing, Cost-Volume – Profit (CVP) Analysis,
Methods of Break even analysis, Margin of safety, Angle of incidence
5. STUDY MATERIALS
13.35 Text Books

13.36 1 JAIN & NARANG, Cost Accounting, Kalyani Publishers, New Delhi
2 M N Arora, Cost Accounting principles and practices, Vikas Publication, New

Delhi.
3 Khan M Y and Jain R K, Management Accounting, Tata Mc Graw Hill, New
Delhi.
BCOM326: DISASTER MANAGEMENT


13.39 PROGRAM B.Com.
13.40 COURSE CODE & TITLE BCOM326: DISASTER MANAGEMENT
13.41 SEMESTER III SEMESTER
13.42 Credits for the Course 2 Credits
13.43 Total Teaching Hours / week 2 Hours
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
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.

Course
Name of the Course
Code
BCOM326 DISASTER MANAGEMENT
Module No. Curriculum coverage & Topic / Sub topics Teaching

Hours
1. Introduction to Disaster and Disaster Management 6 Hours
Understanding the concepts and definitions of disaster- hazard-

vulnerability- risk-capacity; the history of disaster; characteristics of
disaster, consequences of disaster; disaster and development; disaster
management and disaster management cycle (concept).
2. Types –Trends and Risks of Disasters 9 Hours
Geological disasters (earthquakes, landslides, tsunami, volcanic eruptions
mining); hydro-meteorological disasters (floods, cyclones, lightning,
thunder-storms, hail storms, avalanches, droughts, cold and heat waves);
biological disasters (epidemics, pest attacks, forest fire); technological
disasters (chemical, industrial, radiological, nuclear) and manmade
disasters (building collapse, rural and urban fire, road – rail - sea and
aviation accidents, terrorism), climate change and urban disasters (cities at
risks - reasons of urban disasters - impact of urban disaster- making cities
safer); global disaster trends; risk: emerging risks of disasters;
significance of risk assessment, risk management and risk analysis;
understanding risk mapping - zonation and micro zonation.
3. Pre & Post Disaster Management 8 Hours
Pre disaster activities: prevention – preparedness - mitigation of disasters;
disaster risk reduction - early warning system - capacity building of
medical team - awareness during disaster – evacuation post disaster
activities: response (search and rescue – emergency operation centre –
incident command system)– recovery (relief, restore and rehabilitation) –
development; damage and needs assessment; disaster communication
(role of media in pre and post disaster)
4. Disaster Management in India 7 Hours
Disaster profile of India – mega disasters of India and lessons learnt
disaster management act 2005 – institutional and financial mechanism
national policy on disaster management, national guidelines and plans on
disaster management; role of government (local, state and national); non-
government and inter-governmental agencies.
5. STUDY MATERIALS
. a) Text Books
. 1. Sulphey, M. M, Disaster Management, PHI Learning private limited.

2. Bryant Edwards, Natural Hazards, 2005, Cambridge University Press, U.K.
3. Sharma, R.K. & Sharma, G., Natural Disaster, APH Publishing Corporation,
2005, New Delhi.
4. Coppola D P, Introduction to International Disaster Management, 2007,
Elsevier Science (B/H), London.
5. Anu Kapur& others, Disasters in India Studies of grim reality, 2005, 283
pages, Rawat Publishers, Jaipur.
BCOMH2: INTERNATIONAL FINANCIAL REPORTING STANDARDS
14 COURSE FRAME WORK

PROGRAM B.Com.(Hons.)
COURSE CODE & TITLE BCOMH2: International Financial Reporting
Standards
CREDITS for the Course 4 Credits
Total Teaching Hours / Week 4 Hours
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.

BCOMH2 International Financial Reporting Standards
Total Teaching Hours: 60 Hours
Module Curriculum coverage & Topic / Sub topics Teaching
No. Hours
1. Regulatory Framework for Financial and Corporate 12 Hours
Reporting
Financial reporting information of incorporated entities-need and process of
regulating-elements of the regulatory environment-key elements; IFRS –
Foundation- International Accounting Standards Board (IASB) - Advisor Council -
Interpretations Committee- scope of IFRS - development of IFRS; Role of external
auditor – process of preparing conducting an audit - powers of auditors - audit
report-content – significance; Corporate governance regulation- need and scope -
Compare and contrast the approach to corporate governance in different markets.
2. Financial Accounting and Reporting 14 Hours

Elements and principles of financial statements in accordance with IFRS. IASB
conceptual framework for financial reporting-key elements. Preparation of
financial statements of individual entity in accordance with IFRS ; IAS-1
Presentation of Financial Reporting – IAS 8 Accounting policies, changes in
accounting estimates and errors – IAS-34 interim financial reporting – IFRS 8
Operating segments
3. Financial Statements 14 Hours
Primary financial statements – statement of financial position – statement of
comprehensive income – statement of changes in equity – statement of cash flows
– statement of cash flows – IAS 1 presentation of financial reporting – IAS 7
Statement of cash flows Rules contained in IFRS in respect of reporting
performance - IFRS 5 Noncurrent assets held for sale – IAS 19 Employees
benefits - IAS 16 property, plant and equipments - IAS 23 Borrowing costs - IAS
38 Intangible assets - IAS 40 Investment property - IFRS 5 noncurrent assets –
IAS 36 Impairment of assets – IAS 12 inventories – IAS 10 events after reporting
date
4. Consolidated Financial Statement 8 Hours
Preparation of consolidated financial statements IFRS 10 consolidated financial
statements - IAS 27 separate financial statements - IAS 28 investment in associates
in respect of power and control and IFRS 3 - business combination.
5. Management of Working Capital 12 Hours

Sources of short term finance- overdrafts – payables- factoring- other short term
loans; Methods of short term cash investment - treasury bills - term deposits - other
investments ; Analysis of Receivables / payables / inventory holding period
working capital cycle ; evaluation of working capital management policy ; methods
of inventory management including EOQ’ Aggressive moderate and conservative
approaches to the financing of working capital ; analysis of short term cash
position.
18 STUDY MATERIALS
a) Text Books
iv 1. Study Material from Chartered Institute of Management Accountant.
2. 19Financial Accounting Paperback, Jawarharlal&Seema, S Chand & Co

Ltd.
20New Delhi
3. International Financial Reporting and Indian Accounting practices,
Jagadish R Rayani, New Century Publication, New Delhi
4. International Accounting, Mahapatra, New Arrivals Pub. House, New Delhi

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III Semester

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Curriculum Category: Under Graduate

BCOM321: INDIAN FINANCIAL SYSTEM

COURSE FRAME WORK

b) Understand the existence of different types of Banks, their roles, trends.

4. SYLLABUS OF THE COURSE

BCOM321: FINANCIAL MARKETS AND SERVICES

1. COURSE FRAME WORK

a) To understand the basics about Financial Markets and Services

b) To understand Venture Capital, Factoring and Forfeiting

c) To Know the importance of Mutual Funds and Derivatives

4 SYLLABUS OF THE COURSE

5 Credit Rating 9Hours

3. Marketing of Financial Services - V.A.Avadhani, Himalayas Publishers,

BCOM322: FINANCIAL MANAGEMENT

4 COURSE FRAME WORK

4. SYLLABUS OF THE COURSE

Course Code Name of the Course

BCOM322 FINANCIAL MANAGEMENT

Module Curriculum Coverage & Topic / Sub topics Teaching Hours

Financial management: meaning-scope, evolution, goals, objectives, profit and wealth

Capitalization: Meaning, significance, factors affecting capital structure, value of the

Capital Budgeting: meaning, significance, principles, factors, methods of capital

1 Ravi.M. Kishore-Financial Management-Taxman Publication.

BCOM323: RESEARCH METHODOLOGY

7 COURSE FRAME WORK

b) To develop understanding of the basic framework of research process.

c) To develop skills in data collection and analysis.

d) To explore applications of research in the field of business

b) To design and plan a research study

c) To use problem solving and analytical skills in business field

d) To be able to identify business research opportunity.

10 SYLLABUS OF THE COURSE

BCOM324: MANAGEMENT ACCOUNTING

11 11.1 COURSE FRAME WORK

Course Code Name of the Course

13.16 a) Text Books

BCOM325: ADVANCED COST ACCOUNTING

1. COURSE FRAME WORK

SEMESTER III SEMESTER

b) To make the practical application costing methods.

c) To understand the application of costing in decision making

b) Apply the various concepts of cost accounting in real life situation

c) Prepare budgets for planning and control

d) Apply performance measurement methods

4. SYLLABUS OF THE COURSE

13.26 (A) Unit Costing- Meaning, Cost collection procedure

(C) Batch costing: Costing procedure, Economic batch quantity (EBQ),

13.27 2 Contract Costing 8 Hours

13.29 3 Process & Service Costing 14 Hours

13.31 4 Standard Costing 12 Hours

13.33 5 Marginal Costing 12 Hours

13.34 Meaning, Characteristics of Marginal Costing, Distinction between

13.35 Text Books

2 M N Arora, Cost Accounting principles and practices, Vikas Publication, New

BCOM326: DISASTER MANAGEMENT

1. COURSE FRAME WORK

4. SYLLABUS OF THE COURSE

Module No. Curriculum coverage & Topic / Sub topics Teaching

Understanding the concepts and definitions of disaster- hazard-

. 1. Sulphey, M. M, Disaster Management, PHI Learning private limited.

BCOMH2: INTERNATIONAL FINANCIAL REPORTING STANDARDS

14 COURSE FRAME WORK

17 SYLLABUS OF THE COURSE

2. Financial Accounting and Reporting 14 Hours

5. Management of Working Capital 12 Hours

2. 19Financial Accounting Paperback, Jawarharlal&Seema, S Chand & Co

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