kls gogte college of commerce, belgaum lesson plan …

KLS GOGTE COLLEGE OF COMMERCE, BELGAUM

LESSON PLAN

SUB: FINANCIAL ACCOUNTING-I

Semester: B.COM - I Year: 2014-15

OBJECTIVES:

1. To make the students acquire the conceptual knowledge of accounting.

2. To equip the students with the knowledge of accounting process and preparation

of final accounts of various Institutions and Organizations.

3. To develop the skills of recording financial transactions and preparation of

accounts for Employment.

SL

NO.

CHAPTER PEDAGOGY REFERENCE

BOOKS

1 Conversion of Single entry system into

double entry system:

Need for conversion, steps involved in

conversion; problems

relating thereto

Lecture, PPT,

Problem and

solution and Case

Study Discussion

Dr. R. V. Diwan

& Dr R.G Allagi ,

Dr T N Godi , Dr

M B Kadkol.

Jain & Narang:

2 Accounts of Professionals: Chartered

Accountants, Lawyers

and Doctors only. Fees a/c, Petty Cash book,

Clients Ledger,

Receipts & Payments a/c, Income &

Expenditure a/c & A

Balance Sheet.

Lecture, PPT,

Problem and

Solution and

Discussion of case

Study

Dr. R. V. Diwan

& Dr R.G Allagi :

Dr. T N Godi,Dr.

M B kadkol

Jain & Narang:

3 Farm Accounting: Meaning, objectives, Books

of Accounts to

be maintained under Single entry & Double

entry for Farm

Accounting. Preparation of Farm Revenue

Account to

ascertain the Profit or Loss: of various sections

like Crop,

Livestock, Dairy & Poultry. Preparation of B/S

for Agriculture,

Dairy farming, & Poultry Farming.

Lecture, PPT,

Problem and

solution and

Discussion of case

Study

Dr. R. V. Diwan

& Dr R.G Allagi :

Jain & Narang:

Dr.TN Godi and

prof Gv joshi and

Dr. M B kadkol

4 Departmental Accounts: Meaning and utility

of departmental

records, maintenance of columnar subsidiary

books,

departmentalization of expenses;

interdepartmental transfer

and preparation of columnar final accounts.

Lecture, PPT,

Problem and

solution and

Discussion of Case

study

Dr. R. V. Diwan

& Dr R.G Allagi :

Jain & Narang: T

N Godi and Dr.M

B Kadkol

5 Royalty Accounts :Meaning and importance -

minimum rent,

short-workings, recoupment of short–workings,

strike period;

Lecture, PPT,

Problem and

solution and Case

Study Discussion

and assignment

Dr. R. V. Diwan

& Dr R.G Allagi :

T N Godi Prof

joshi ,Dr.MB

kadkol


Department of Commerce and Accountancy

Lesson Plan

Subject: INCOME TAX-II Subject Code: 6.7

B.Com VIth

Semester Year:2015-16

Chapter

/

Module

s

Coverage of Subject

Learning Object

Pedagogy

Activities

Reference

Book

I Capital gains :

Meaning of capital assets, types

of capital assets, transfer, cost of

acquisition, cost of

improvement, selling expenses,

treatment of advance money

received, exemptions,

computation of capital gains.

Income from other sources:

Specific Income, deductions,

grossing – up , computation of

income from other sources,

practical problems

To make students

aware of capital gain,

types of capital gains.

And income from

other sources..

Lecture method

with numerical

exercise and

case studies

1) Income tax

by

Dr. R.V.

Diwan, Dr.

Gopal Bhat

Dr. R.G.

Allagi

II Income from Business :

Depreciation and other

permissible deductions,

Disallowable expenses, income

and expenses of illegal business,

computation

of Business income.

Income from Profession :

Computation of Doctors,

Lawyers, Chartered

Accountants, Civil Engineers,

Practical problems.

case study from R.V.Diwan text

book & M.B.Kadkol

To know the

provisions and

deductions allowed to

business /professional

income of asseessee

Chalk & Board

Dr.R.V.Diwan,

Dr.R.G.Allagi.

&

shri.G.S.Bhat

Income tax

I&II

And

M.B.Kadkol

Income Tax

III Set off and carry forward of

losses: Intra source and inter

head

adjustment of losses, Carry

forward and set off of losses of

house

property, business/ profession(

speculative and non speculative)

losses from Capital gains,

Losses of Owning and

maintaining

race horses, winning from

lotteries, card games gambling,

contests etc and from other

sources.

TO make students

aware of set off and

carry forward of

losses.

Lecture method

with numerical

exercise and

case studies

1) Income tax

by

Dr. R.V.

Diwan, Dr.

Gopal Bhat

Dr. R.G.

Allagi

IV

Assessment of Individuals :

Procedure for computing total

income, rates of tax. Practical

problem

To make students

understand how to

compute total income

of individuals.

Lecture method

with numerical

exercise and

case studies

1) Income tax

by

Dr. R.V.

Diwan, Dr.

Gopal Bhat

Dr. R.G.

Allagi

V

Assessment of Partnership

firm and partners :

Assessment of firms, provisions

of sections 184 and 40(b),

computation of book profit set

off and carry forwards,

computation of total income of

firm, Computation of taxable

income of partners.

Practical problems

To make students

aware of provisions of

sections 184 and

40(b), computations of

taxable income of

partners.

Lecture method

with numerical

exercise and

case studies

1) Income tax

by

Dr. R.V.

Diwan, Dr.

Gopal Bhat

Dr. R.G.

Allagi


Department of Commerce & Accountancy

Lesson Plan forth Semester SUB: FINANCIAL MANAGEMENT from RCUB Syllabus

Year-2016-17

Chapter/

Modules

Coverage of Subject Learning

Object

Pedagogy

Activities

Reference Book

1 INTRODUCTION: Basics of Finance-

Financial Management-

Meaning-Definitions- Functions-

Objectives-viz. Profit

maximization and Wealth maximization-

Calculation of NPV

i.e. application of Discounting Technique-

Finance decisions

(four)-Factors influencing financial

decisions (Internal &

External) - Responsibilities of finance

manager towards

various stakeholders

To enrich the

students'

knowledge on

importance of

Finance in

business as well

as other

organizations.

Lecture,

PPT,

Problem

Solving

Principles of

Financial

Management: S.K.

Gupta, R.K

Sharma & Neeti

Gupta,

Kalyani

publications New

Delhi.

2 INTRODUCTION: Basics of Finance-

Financial Management-

Meaning-Definitions- Functions-

Objectives-viz. Profit

maximization and Wealth maximization-

Calculation of NPV

i.e. application of Discounting Technique-

Finance decisions

(four)-Factors influencing financial

decisions (Internal &

External) - Responsibilities of finance

manager towards

various stakeholders

To increase the

knowledge of

acquisition,

allocation and

proper

utilization of

Finance.

Lecture,

PPT,

Problem

Solving

Financial

Management:

Dr.G.B.Baligar,

Ashok Prakashan,

Hubli

3 CAPITAL STRUCTURE AND

LEVERAGE: Capital Structure-

Meaning and Definition- Determination of

capital mix

based on EPS- Point of Indifference ( only

Debt and Equity

mix ) Leverage- Meaning- Computation of

three types of

leverages.

To enable

students to take

suitable

financial

decisions with

evaluation of

Alternatives

Lecture,

PPT,

Problem

Solving

Financial

Management: Dr R

V Diwan and Dr R

G Allagi

4 COST OF CAPITAL: Cost of Capital-

Meaning- Computation

To enable

students to

Lecture,

PPT,

Financial

Management :

of specific costs i.e. Cost of debt, Cost of

Preferred Stock,

Cost of Equity, and Cost of Retained

Earnings and Weighted

Average Cost of Capital (WACC).

understand the

techniques of

computation

and Activities

on raising of

funds based on

cost of capital.

Problem

Solving

Khan and Jain ,

TMH New Delhi

5 WORKING CAPITAL: Working

Capital- Meaning- Factors-

Types- Estimation of working capital on

basis of Current

Assets and Current Liabilities.

Preparation of

chart showing

the working

capital

requirement of

firm

Lecture,

PPT,

Problem

Solving

Financial

Management:

Dr.J.G.Naik,

R.Chand

publications.

BCOM V SEM - COMPUTER APPLICATION – IV

SUB CODE: 36525

LESSON PLAN

CHAPTE

R NO. /

MODULE

S

COVERAGE OF SUBJECT

OBJECTIVE

S OF

LEARNING

PEDAGOG

Y

ACTIVITI

ES

REFEREN

CE BOOK

1

Overview of E-commerce, Definition, E-

Business, benefits of E-commerce, Impact of

e-Commerce on Business models

E-commerce,

Types of EC,

Designing

EPS and

Applications

of EC

DLP, PPT

Computer

Application -

IV by

S.V.Sanaki

and

C.A.Biradar,

E-

Commerce-

David

Whitely-

McGraw

Hill.

E- Commerce applications- Market forces

influencing highway- oriented E-commerce

applications, Global information distributed

networks. Consumer

Risks in e-Payments, designing e-Payments,

E-business applications, Internet bookshops,

Internet banking,

online share dealing grocery supply, software

support, electronic newspaper and virtual

auctions.

2

Module II -Network Definition,Need of

Network,Types of Network.

Basics of

Networking

and OSI

Reference

Model

PPT, DLP

Computer

Application -

IV by

S.V.Sanaki

and

C.A.Biradar,

Internet

OSI Reference Model- Application,

Presentation, Session

OSI Reference Model- Network, Transport,

Data Link, Physical Layers

Intranets - Defn, Advantages, Extranet -

Defn, Advantages, Internet-Defn,

Applications

Business through Internet,Features of Online

Business,Limitations of Online Business.

3

Syllabus Discussion,Module III

started.Introduction to HTML. Working with

various

HTML tags

related to Text

Formatting,

Images,

Tables,

Forms, Image

maps, links,

Frames etc.,

PPT, DLP,

HTML

[Notepad

and Web

Browser]

Computer

Application -

IV by

S.V.Sanaki

and

C.A.Biradar,

Internet

Introduction to HTML,Requirements for

HTML

Coding.WWW,WebServer,WebBrowser,We

bPage,Web Site

HTML Editors,HTML Document

Structure,Different sized headings - H1 to

H6.Attributes of Body tag.

Practical part of web page,attributes of body

tag,em,strong,dfn,B,I,U,small tags -

formatting tags..

big,sub,sup,strike,fonttags,pre,SpecialCharac

ters,Paragraph tags -p,br,hr.

HR tag,centertag,IMG tag and

attributes,Marquee tag, Adding lists to web

page - OL,LH,LI tags.

Ordered Lists,UnorderedList,Tables - tags of

tables,attributes of table.

Tables - Practical part,Adding links to web

pages.

Adding links to web pages,other formatting

tags, Frames.

Adding Frames to Web Page. - Theory and

Practical.

HTML Forms

HTML Forms,Image Maps, SGML

4

Module - IV -VB.Net - Introduction.

Working with

various

controls in

Visual

Basic.NET

and designing

commerce

oriented

window based

applications.

PPT, DLP,

Microsoft

Visual

Studio 2008

Computer

Application -

IV by

S.V.Sanaki

and

C.A.Biradar,

Visual Basic

.Net Black

Book by

Steven

Holzner

VB.NET- Introduction,Features,Writing

window appln in vb.net.

Object Model,Dot Notation, Modes,Steps for

writing vb.net application,IDEWindow,Data

Types. Snapshot of VB.Net Execution

Keywords,Identifiers,Variables,Constants,Op

erators,VB.Net Statements,Practical IDE -

creation of window application.Windows-

Form designer,solutionexplorer,immediate

window.

Other windows of VB.net,tools in

toolbox,Explained Program structure of

VB.net.

Programs (display message, to add two

numbers)

Programs (find Simple Interest and

arithmetic operations)

Programs (calculate Product Bill,Area and

circumference of circle)

Programs (find sum and average of any three

nos, Depreciation, Speed of train)

Programs (calculate mathematical

expression, swap two nos without using third

variable) VB Control Structures -

Sequential,Selection - If then Statement.

If then else statement, Programs (check

whether user is eligible for voting or not)

Message Box Function.

Programs (even-odd, largest of two numbers)

If then else if Statement,Nesting of if's.

Programs (Largest of three numbers,

Positive-negative - zero, Student Result)

Select Case statement, Programs on select

case (Arithmetic operations, display age

group, percentage - result display,area of

circle and triangle - circumference of circle)

Looping statements- For..Next,

While..Wend, Do while..loop. Programs

(display List of numbers, even numbers, odd

numbers, sum of natural numbers, factorial)

Programs ( sum of even-odd numbers, prime,

fibonacci, palindrome)

InputBox Function, Case Study (Income

Tax,Salesman and Employee Salary based on

position)

Case Study (Employee salary based on

department,telephone bill, electricity bill)

Case Study (Book discount, Product bill-vat

charges, Bonus salary of salesman)

Properties of

Vscrollbar,Hscrollbar,Textbox,form,pictureb

ox,listbox,combobox, checkbox, radiobutton,

5

Introduction to EDI, Advantages and

disadvantages of EDI Use of EDI,

EPS, SCM,

BPR, Legal

and security

issues of

Ecommerce,

Digital

Signature

DLP, PPT

Computer

Application -

IV by

S.V.Sanaki,

C.A.Biradar,

Internet

Electronic Payment Systems

Supply chain management & its functions

Business Process Reengineering, Legal

issues of E-commerce

Security issues of E-commerce, Digital

Certification


DEPT. OF STATISTICS

RCU SYLLABUS

BUSINESS STATISTICS (C260)

LESSON PLAN

Bcom III sem Year 2018-19

SL.

NO.

CHAPTER COURSE

OUTCOME

PEDAGOGY REFERENCE

BOOKS

1.. Introduction: Meaning & definition of

Statistics, functions and limitation. Basic

concepts – population, sample, variable,

Attribute, Normal and ordinal scale.

Primary and Secondary data, Censes and

sampling methods. Methods of samplings –

simple random sampling, stratified

sampling and systematic sampling with

merits demerits.

To know how to

estimation and

compare different

set of figures.

Blackboard

demonstration,

question &

answer session

S.P GUPTA,

RAJMOHan,

BASAVRAJ

KAMAT etc

2. Diagrams and Graphical Representation –

Meaning, needs, general rules of

construction. Simple Bar Diagram,

Component, Multiple, Percentage and Pie-

Chart. Graphs- Histogram, Frequency

Polygon, Frequency Curve and Ogive

Curve.

To get a single

representative

figure of the large

mass of data

do Do

3. Uni-Variate Data Analysis: Definition of

Partition Values- Quartiles,

Deciles and Percentiles, with graphical

location of Partition Values and

examples. Concept of dispersion, Absolute

and relative measures of

Range, Quartile Deviation, Mean Deviation,

Standard Deviation, Coefficient

To know about the

scatterdness or

variation,

deviation of the

values from the

average

do Do

of variation. Definition of Skewness,

Measures of Skewness

Karl–Pearson and Bowleys Coefficient of

skewness. Example based on

theory.

4. Probability and Expectation: Introduction,

definitions-Deterministic experiment, Basic

terms- Random experiment, Sample space,

event, null

event, complementary events, exhaustive

event, equally likely, mutually exclusive

events, independent events. Meaning and

definitions of Classical, Empirical and

Axiomatic approaches. Statement of

addition and multiplication theorems and

examples based on theory. Meaning and

definition of Random Variable, types-

Discrete and Continues r.v. Mathematical

Expectation, mean and Variance of r.v.

Properties of Random Variables E(a), E(ax),

E(ax + b), V(a) , V(ax) and V(ax + b),

addition and multiplication theorem with

examples based on theory.

To understand the

degree of

relationship

between the

variables

do Do

5. Time Series Analysis: meaning and

Definition of time series, uses.

Components of time series. Calculation of

trend values. Method of moving averages

(3, 4 and 5 yearly). Method of least squares

(Fitting of straight line only). With

examples based on theory.

To know how

estimation of

future values can

be done & to know

whether there is

upward or

downward trend in

the values.

do Do

Kls Gogte College Of Commerce, Belgaum

Department of Commerce & Accountancy

Lesson Plan

BCOM – IInd

Semester

Subject: Accounting Theory Year: 2019-20

Chapter

no/

Modules

Coverage of Subject Learning

Object

Pedagogy

Activities

Reference Book

1 Introduction To Accounting Theory:

Meaning, Definitions,

Features, objectives, Need, Nature, Role,

Recent trends in

Accounting Theory. Environment and its

impact on Accounting -

economic and socio-economic, legal and

statutory environment,

Professional Environment, Technological

Environment, LPG

environment.

To acquaint

students about

basics of

accounting

theory

PPT

Presentation

Accounting

Standards by Lele

& Jawaharlal:

2 Classification of Accounting theory –

Positive Theory, Normative

Theory, Structural, interpretational and

behavioural theories; decision

theory, measurement theory and

information theory. Approaches (in

brief): Pragmatic, Authoritarian,

Deductive, Inductive, Ethical,

Social, Economic & Eclectic

To teach them

about various

theories &

approaches of

accounting

theory

PPT

Presentation

and chalk

and board

Accounting

Principles,by

Elden S.

Hendriksen:

3

Structure of Accounting theory -

elements of the structure –

Objectives, accounting postulates,

concepts, principles and

techniques & Accounting Standards.

Accounting postulate: Entity,

Going concern, monetary unit and

accounting period postulate.

Concepts -the proprietary theory, entity

theory, residual equity

theory, enterprise theory and fund theory

To acquaint

them Structure

of accounting

theory

PPT

Presentation

and chalk

and board

Accounting

Theory by Dr. R.

V. Diwan , Prof

A.A. Khijmatgar

& Prin.V A Patil

4 Accounting principles - meaning and

nature of accounting

principles; accounting principles v/s

accounting polices; cost ,

realization , objectivity, Dual aspect,

Matching and full disclosure

principles. Modifying principles -

materiality, consistency,

conservatism, cost benefit, Timeliness,

Industry practice and

uniformity principles.

To teach them

about

Accounting

principles

PPT

Presentation

and chalk

and board

Accounting

Theory by Dr. R.

V. Diwan , Prof

A.A. Khijmatgar

& Prin.V A Patil

5 Accounting Standards: Need, Meaning,

objectives, Importance,

International Accounting Standards, IFRS,

and GAAP, All

Accounting Standards, Problems only on

As -2 (Inventory

Valuation), AS -6 (Depreciation

Accounting), AS – 10 (Accounting

for fixed assets) AS -29 (Provisions,

Contingent Liabilities &

Assets).

To teach them

about

Accounting

Standards

chalk and

board

Accounting

Standards by Lele

& Jawaharlal

K.L.S's GOGTE COLLEGE OF COMMERCE

DEPARTMENT OF BUSINESS ADMINISTRATION (BBA)

BBA IV sEM - ORGANIZATION BEHAVIOR - suB coDE: 402

FLOW CHART / LESSON PLAN

Lecturers Name - RAHUL ARUN KAMULEModulc

Reference Book

Organisational

Behaviour -K. Ashwathappa

Organizational

Behavior *

Stephen Robbins

Organisational

Behaviour -S. S. Khanka

Coverage of Subject Course Outcome Pedagqgy /Ac{ivities

Introduction to OB

OB- Meaning, elements

Nature, need & importance of OB

Limitations

Contributing disciplines to OB

Diffbrent rnodels of OB andEmerging Challenges of OB

To introduce the

students with

Human Behaviour

and its Importance

Chalk &Talk

and

Group

Discussion

Individual Behavior

Factors influencing individual behavior

The natllre of individual differences(internal & external)

Sel l'-concept. personal ity di mensions

Abilities & personal values

Personality-meaning and determinants

Theories of personality -psychoanalyticalTheory

Elickson's 1'heoryBig 5 Model, Trait & Type A * Type B

Making the

students known to

the significance of

Individual

Behaviour and

theories of

Personality

Development

Presentation

on theories

and

Chalk &

Talk


DEPARTMENT OF BUSINESS ADMINISTRATION (BBA)

BBA IV sEM - ORGANIZATIOI'{ BEHAVIOR - suB coDE: 402


Lecturers Name - RAHUL ARUN KAMULE

ModulcReference Book

Organisational

Behaviour -

K. Ashwathappa

Organizational

Behavior -Stephen Robbins

Organisational

Behaviour -

S. S. Khanka

Individual Behavior

Ilactors influencing individual behavior

The nature of individual differences(internal & external)

S el f-cor-rcept, personality dimensions

Abilities & personal values

Personal ity-meaning and determinants

Theories of personality -psychoanalyticalTlreory

Elickson's 1'heory

Big 5 Model. Trait & Type A - Type B

Coverage of Subject Course Outcome Pedagogy /Activities

Introduction to OB

OB- Meaning, elements

Nature, need & impofiance of OB

Limitations

Contributing disciplines to OB

Diff-erent models of OB andEmerging Challenges of OB

To introduce the

students with

Human Behaviour

and its Importance

Chalk &Talk

and

Group

Discussion

Making the

students known to

the significance of

Individual

Behaviour and

theories of

Personality

Development

Presentation

on theories

and

Chalk &

Talk

Chalk &

Talk

Stress - Meaning

Sources ofstress

Methods of managing stress

Group Dynamics - Introduction

Group- Meaning, types

Stages of group formation

Reasons ofjoining groups

Group norms, group cohesiveness _I\ leaning

Group v/s team

Group decision making techniques

To divulge the

students with

problems faced by

Stress and how to

handle it

Groups, Types and

Formation stages

Chalk &

Talk

Attitude-meaning, charaqteristic

Components of Attitude (Tri-componentmodel)

Formation of Attitude.& its importance

Perception - Meaning

Factors infl uencing perception

Perceptual process

Importance of perception in OB

imparting

knowledge to

students about

Attitude &

Perception

Organizational

Behavior -Stephen Robbin

Organizational

Behavior -Stephen Robbins

Organisational

Behaviour -K. Ashwathappa

Organizational Culture & Change _

Introduction

Organizational culture - meaning

Types and creation of culture

Impact of culture on employee behavior

Changing organizalional culture

Organizational change - meaning &factors aflecting it

Models & dynamics of planned change

Resistance to change

Reasons for the changeMethods of overcoming resistance

i

To acquire the '

students with the

knowledge of how

culture is created

and its impact on

employees

Chalk &

Talk and

Business

Plan

Presentdtion

by Students

Organizational

Behavior -Stephen Robbinr

Co-crdinatorKLS, Gogte Colrege of CommerceBachelor of Bqs. nes$ Adrninistration

Belgavi:590006


DEPARTMENT OF BUSII{ESS ADMINISTRATION (BBA)

BBA II SEM _ HUMAN RESOURCE MANAGEMENT - SUB CoDE: 206


Lecturers Name - RAHUL ARUN KAMULEModule

Reference Books

Human Resource

Management -

C. B. Memoria

Essentials of Human

Resource

Management -

Subba Rao

FI.rntan Resource planning Introduction

Meaning and Importance of HRp

Plocess of H RP

.lob Analysis - Meaning and benefits

.lob Design- Meaning and Methods

.lob Rotarion - Meaning and needs

.lob Enlargement - Meaning and needs

Job Enrichment - Meaning and needs

Meaning and contents of Job Description

.lob Specification - Meaning and Contents

Meaning of Job Classification and Job

Coverage of Subject Course Outcome Pedagogy /Activities

Introduction and meaning of Human

Resource

HRM characteristics

Nature and Objectives of HRM

Functions of HRM

Significance of HRM

Duties and Responsibilities of HR

Manager

Main area of focus

was on briefing up

the students with

the aspects of

Human Resource

and its Importance

:o'

Chalk &

Talk

Making the

students known to

the significance of

Planning and

Describing the Job

Contents

Which impacts an

organizations

operations

Chalk &

Talk

Evaluation

J

Recruitmenr: Meaning I hparting I Cnuf f. a J Ur,.nun Resource

Sources of RecrLrirment - Inrroduclion I

r.no*r.dge ro I

tr'u I

t."r*emenr -

Sources of Recruitmenr - Inrernal I students about I I

Sources of Recruirmenr - Externar I Recruirmenr and I I - Aswathappa

Selection: Meaning I s.l..tion and I i

Process of selecrion |

,,.noonunce of I I

Process of selection (Continued) I

Training in I I

Placement: Meaning and lmpor-rance I enriching KSA's I I

lnduction: Mea.ing. Conrenrs and benefirs I I I

Training: Meaning and benefirc I I I

Types of training ( On the Job & Off rhe I I I,ob) IiIMeaning of Promotion. Demorion,

I I l

Transfer. Deputation and Separation I I I

Introduction to Wage and SalaryAdministration

Principles of wage and salaryadministration

l'rinciples of wage and salaryadministration

Contents of Salary, CTC Meaning

Factors infl uencing wage administration

Factors influencing salary administration

Fringe benefits - Meaning

Fringe benefits - Types

Basic Wage Rate systems _ Time RateSystem

Piece Rate System - merits and demerits

To divulge the

students with

concepts of Wage

and Salary &

various other ways

of determining

wages

Grievances Handling - Meaning

Grievances Handling - procedure

Quality Circles * Meaning

Benefits of euality Circles

Employee Counseling

To make the

students aware

about Grievances

and how to

counsel employees

Chalk &

Talk and

Essentials of Human

Resource

Management -

Subba Rao

Human Resource

Management -

K. Aswathappa

z,'/ Co-ordilator '-KLS, Gogte Colr,:ge of Commerc6UaChelor of Bus ness Administration

Betqavi-S90G06


P.G. DEPARTMENT OF COMMERCE

FROM 2011-12 (RCU SYLLABUS)

SEM- M.Com First PAPER CODE: 1 . 4

Flow Chart for the academic year 2014 - 15

SUBJECT: STRATEGIC MANAGEMENT

Chapter Topics No of

periods

required

Months

1 INTRODUCTION TO STRATEGIC

MANAGEMENT

An overview, nature and scope of strategic

management, level of strategic management concept

of strategy, formal planning and strategic intent,

strategic planning process, strategic management

V/s. Operational Management Gap analysis.

06 SEPT

2 CORPORATE MISSION AND OBJECTIVES

Concept of mission and vision, constituents of

corporate mission, stakeholders-goals and corporate

mission; objectives- concept, hierarchy and

importance of objectives setting, corporate

governance and strategy, ethics in strategic

management.

06 SEPT

3 EXTERNAL AND INTERNAL ANALYSIS

Analysis of Michael Porter’s Five Forces

Model, Strategic groups and preparation of ETOP

internal analysis concept of competitive advantage,

generic building blocks, core

competencies and competitive advantage- resources

and capabilities; value chain analysis; internal factor

analysis and preparation of Strategic Advantage

Profile.

12 OCT

4 STRATEGY FORMULATION AND

IMPLEMENTATION

Strategic planning and approach to strategic

formulation, developing alternative strategies,

types of strategies – Corporate level strtategis;

Expansion, stop and proceed, retrenchment

strategies and different types under each strateg.

Business level strategies and organizational level

strategies; strategy activation, business policies,

organization structure – different types of structures,

resources, commitment and corporate culture.

20

OCT/NOV

5 STRATEGIC EVALUATION AND CONTROL

Concept and purposes of strategic evaluation and

analysis, Gap analysis; strategic control system; ROI,

budgeting, auditing systems; feel back and

information systems.

06 DEC



FROM 2011 (RCU SYLLABUS)

SEM- M.Com FIRST PAPER CODE: 1.4


LESSON PLAN FOR THE ACCADEMIC YEAR 2014-15

Objectives of the study: The objective of the course is to help the students develop an understanding

of the basic inputs in making and implementing corporate strategic decisions and also to familiarize

them with the issues and practices involved

Sr.

no

Chapter Learning

objectives

Pedagogy Reference Sources

1. INTRODUCTION TO

STRATEGIC MANAGEMENT

An overview, nature and scope of

strategic

management, level of strategic

management concept of strategy,

formal planning and strategic

intent, strategic planning process,

strategic management V/s.

Operational Management Gap

analysis.

To know the

meaning of

strategy, strategic

management,

nature and scope.

To understand

different levels of

strategies , to

differentiate

between strategic

management and

operational

management.

Lectures,

PowerPoint

presentations,

Discussions,

Notes.

1. Hill and Jones, Strategic

Management, All India,

Publishers, Chennai.

2. Azar Khazmi, Strategic

Management and

Business Policy, TMH,

New Delhi.

2. CORPORATE MISSION AND

OBJECTIVES

Concept of mission and vision,

constituents of corporate mission,

stakeholders-goals and corporate

mission; objectives- concept,

hierarchy and importance of

objectives setting, corporate

To know the

meaning, of vision

mission, objectives

and golas, nature

and importance of

setting vision

,mission and

Lectures,

Power point

presentation,

Vision,mission

and objectives

of reputed

companies of





Management and

governance and strategy, ethics in

strategic management.

objectives. Points

to be remembered

while setting

vision and

mission. Role of

Corporate

governance and

ethics in strategic

management.

India and

abroad.


New Delhi.

3. Internet

3. EXTERNAL AND INTERNAL

ANALYSIS

Analysis of Michael Porter’s Five

Forces

Model, Strategic groups and

preparation of ETOP internal

analysis concept of competitive

advantage, generic building

blocks, core competencies and

competitive advantage- resources

and capabilities; value chain

analysis; internal factor analysis

and preparation of SAP.

To know the

meaning of

internal and

external

environmental

factors which

influence the

business.

Preparation and

analysis of ETOP

and SAP. To

make students to

understand the

concept of Michael

porter’s value

chain analysis.

Lectures,

Power point

presentation

and case

studies with

examples.

Discussion on

impact of

external factors

on business

and also

preparation of

SAP & ETOP

analysis of

different

companies.





Management and


New Delhi.

4

STRATEGY FORMULATION

AND IMPLEMENTATION

Strategic planning and approach to

strategic formulation, developing

alternative strategies, types of

strategies; strategy activation,

policies, organization structure,

resources, commitment and

corporate culture.

To make students

to understand the

concept of strategy

and different

types of strategy

with sub

strategies.

Explanation of

organizational

structure with

diagrammatic

presentation. To

know process of

strategy

formulation and

implementation.

Lectures,

Power point

presentation

and

discussions.

Student

seminars on

different

strategies and

case studies on

different

strategies

adopted by the

major

companies in

and abroad





Management and


New Delhi.

India.

5. STRATEGIC EVALUATION

AND CONTROL

Concept and purposes of strategic

evaluation and analysis, Gap

analysis; strategic control system;

ROI, budgeting, auditing systems;

feel back and information systems.

To know the

concept of

strategic

evaluation, to find

out the factors

contributing for

GAP analysis.

Meaning of

strategic control,

auditing system

and information

system.

Lectures,

Power point

presentation,

discussion.





Management and


New Delhi.



FROM 2011-12 (RCU SYLLABUS)

SEM- M.Com First PAPER CODE: 1.4




periods

required

Months


MANAGEMENT






06 SEPT







management.

06 SEPT









Profile.

12 OCT


IMPLEMENTATION










20

OCT/NOV






06 DEC






LESSON PLAN FOR THE ACCADEMIC YEAR 2015 - 16



them with the issues and practices involved.

Sr.

no

Chapter Learning

objectives


1. INTRODUCTION TO



strategic







analysis.

To know the

meaning of

strategy, strategic

management,

nature and scope.

To understand

different levels of

strategies , to

differentiate

between strategic

management and

operational

management.

Lectures,

PowerPoint

presentations,

Discussions,

Notes.





Management and


New Delhi.


OBJECTIVES






To know the

meaning, of vision

mission, objectives

and golas, nature

and importance of

setting vision

Lectures,

Power point

presentation,

Vision,mission

and objectives

of reputed







,mission and

objectives. Points

to be remembered

while setting

vision and

mission. Role of

Corporate

governance and

ethics in strategic

management.

companies of

India and

abroad.


Management and


New Delhi.

3. Internet


ANALYSIS


Forces










To know the

meaning of

internal and

external

environmental

factors which

influence the

business.

Preparation and

analysis of ETOP

and SAP. To

make students to

understand the

concept of Michael

porter’s value

chain analysis.

Lectures,

Power point

presentation

and case

studies with

examples.

Discussion on

impact of

external factors

on business

and also

preparation of

SAP & ETOP

analysis of

different

companies.





Management and


New Delhi.

4


AND IMPLEMENTATION







corporate culture.

To make students

to understand the

concept of strategy

and different

types of strategy

with sub

strategies.

Explanation of

organizational

structure with

diagrammatic

presentation. To

know process of

strategy

formulation and

implementation.

Lectures,

Power point

presentation

and

discussions.

Student

seminars on

different

strategies and

case studies on

different

strategies

adopted by the

major

companies in





Management and


New Delhi.

and abroad

India.


AND CONTROL






To know the

concept of

strategic

evaluation, to find

out the factors

contributing for

GAP analysis.

Meaning of

strategic control,

auditing system

and information

system.

Lectures,

Power point

presentation,

discussion.





Management and


New Delhi.







periods

required

Months


MANAGEMENT






05 AUG







management.

06 AUG









Profile.

12 SEPT


IMPLEMENTATION










20

OCT/NOV






07 NOV/DEC









Sr.

no

Chapter Learning

objectives


1. INTRODUCTION TO



strategic







analysis.

To know the

meaning of

strategy, strategic

management,

nature and scope.

To understand

different levels of

strategies , to

differentiate

between strategic

management and

operational

management.

Lectures,

PowerPoint

presentations,

Discussions,

Notes.





Management and


New Delhi.


OBJECTIVES








To know the

meaning, of vision

mission, objectives

and golas, nature

and importance of

setting vision

,mission and

objectives. Points

to be remembered

Lectures,

Power point

presentation,

Vision,mission

and objectives

of reputed

companies of

India and





Management and



while setting

vision and

mission. Role of

Corporate

governance and

ethics in strategic

management.

abroad. New Delhi.

3. Internet


ANALYSIS


Forces










To know the

meaning of

internal and

external

environmental

factors which

influence the

business.

Preparation and

analysis of ETOP

and SAP. To

make students to

understand the

concept of Michael

porter’s value

chain analysis.

Lectures,

Power point

presentation

and case

studies with

examples.

Discussion on

impact of

external factors

on business

and also

preparation of

SAP & ETOP

analysis of

different

companies.





Management and


New Delhi.

4


AND IMPLEMENTATION







corporate culture.

To make students

to understand the

concept of strategy

and different

types of strategy

with sub

strategies.

Explanation of

organizational

structure with

diagrammatic

presentation. To

know process of

strategy

formulation and

implementation.

Lectures,

Power point

presentation

and

discussions.

Student

seminars on

different

strategies and

case studies on

different

strategies

adopted by the

major

companies in

and abroad

India.





Management and


New Delhi.


AND CONTROL






To know the

concept of

strategic

evaluation, to find

out the factors

contributing for

GAP analysis.

Meaning of

strategic control,

auditing system

and information

system.

Lectures,

Power point

presentation,

discussion.





Management and


New Delhi.







periods

required

Months


MANAGEMENT






05 AUG







management.

06 AUG









Profile.

12 SEPT


IMPLEMENTATION










20

OCT/NOV






07 NOV/DEC









Sr.

no

Chapter Learning

objectives


1. INTRODUCTION TO



strategic







analysis.

To know the

meaning of

strategy, strategic

management,

nature and scope.

To understand

different levels of

strategies , to

differentiate

between strategic

management and

operational

management.

Lectures,

PowerPoint

presentations,

Discussions,

Notes.





Management and


New Delhi.

3. Internet


OBJECTIVES







To know the

meaning, of vision

mission, objectives

and golas, nature

and importance of

setting vision

,mission and

Lectures,

Power point

presentation,

Vision,mission

and objectives

of reputed

companies of





Management and



objectives. Points

to be remembered

while setting

vision and

mission. Role of

Corporate

governance and

ethics in strategic

management.

India and

abroad.


New Delhi.

3. Internet


ANALYSIS


Forces










To know the

meaning of

internal and

external

environmental

factors which

influence the

business.

Preparation and

analysis of ETOP

and SAP. To

make students to

understand the

concept of Michael

porter’s value

chain analysis.

Lectures,

Power point

presentation

and case

studies with

examples.

Discussion on

impact of

external factors

on business

and also

preparation of

SAP & ETOP

analysis of

different

companies.


Management and


New Delhi.




3. Internet

4


AND IMPLEMENTATION







corporate culture.

To make students

to understand the

concept of strategy

and different

types of strategy

with sub

strategies.

Explanation of

organizational

structure with

diagrammatic

presentation. To

know process of

strategy

formulation and

implementation.

Lectures,

Power point

presentation

and

discussions.

Student

seminars on

different

strategies and

case studies on

different

strategies

adopted by the

major

companies in

and abroad





Management and


New Delhi.

3. Interet

India.


AND CONTROL






To know the

concept of

strategic

evaluation, to find

out the factors

contributing for

GAP analysis.

Meaning of

strategic control,

auditing system

and information

system.

Lectures,

Power point

presentation,

discussion.





Management and


New Delhi.







periods

required

Months


MANAGEMENT






05 AUG







management.

06 AUG









Profile.

12 SEPT


IMPLEMENTATION










20

OCT/NOV






07 NOV/DEC









Sr.

no

Chapter Learning

objectives


1. INTRODUCTION TO



strategic







analysis.

To know the

meaning of

strategy, strategic

management,

nature and scope.

To understand

different levels of

strategies , to

differentiate

between strategic

management and

operational

management.

Lectures,

PowerPoint

presentations,

Discussions,

Notes.





Management and


New Delhi.

3. Internet


OBJECTIVES








To know the

meaning, of vision

mission, objectives

and golas, nature

and importance of

setting vision

,mission and

objectives. Points

to be remembered

Lectures,

Power point

presentation,

Vision,mission

and objectives

of reputed

companies of

India and





Management and



while setting

vision and

mission. Role of

Corporate

governance and

ethics in strategic

management.

abroad. New Delhi.

3. Internet


ANALYSIS


Forces










To know the

meaning of

internal and

external

environmental

factors which

influence the

business.

Preparation and

analysis of ETOP

and SAP. To

make students to

understand the

concept of Michael

porter’s value

chain analysis.

Lectures,

Power point

presentation

and case

studies with

examples.

Discussion on

impact of

external factors

on business

and also

preparation of

SAP & ETOP

analysis of

different

companies.





Management and


New Delhi.

3. Internet

4


AND IMPLEMENTATION







corporate culture.

To make students

to understand the

concept of strategy

and different

types of strategy

with sub

strategies.

Explanation of

organizational

structure with

diagrammatic

presentation. To

know process of

strategy

formulation and

implementation.

Lectures,

Power point

presentation

and

discussions.

Student

seminars on

different

strategies and

case studies on

different

strategies

adopted by the

major

companies in

and abroad

India.





Management and


New Delhi.

3. Internet







periods

required

Months


MANAGEMENT






05 AUG







06 AUG


AND CONTROL






To know the

concept of

strategic

evaluation, to find

out the factors

contributing for

GAP analysis.

Meaning of

strategic control,

auditing system

and information

system.

Lectures,

Power point

presentation,

discussion.





Management and


New Delhi.

3. Internet

management.









Profile.

12 SEPT


IMPLEMENTATION










20

OCT/NOV






07 NOV/DEC









Sr.

no

Chapter Learning

objectives


1. INTRODUCTION TO



strategic







analysis.

To know the

meaning of

strategy, strategic

management,

nature and scope.

To understand

different levels of

strategies , to

differentiate

between strategic

management and

operational

management.

Lectures,

PowerPoint

presentations,

Discussions,

Notes.





Management and


New Delhi.

3. Internet


OBJECTIVES






To know the

meaning, of vision

mission, objectives

and golas, nature

and importance of

setting vision

Lectures,

Power point

presentation,

Vision,mission

and objectives

of reputed







,mission and

objectives. Points

to be remembered

while setting

vision and

mission. Role of

Corporate

governance and

ethics in strategic

management.

companies of

India and

abroad.


Management and


New Delhi.

3. Internet


ANALYSIS


Forces










To know the

meaning of

internal and

external

environmental

factors which

influence the

business.

Preparation and

analysis of ETOP

and SAP. To

make students to

understand the

concept of Michael

porter’s value

chain analysis.

Lectures,

Power point

presentation

and case

studies with

examples.

Discussion on

impact of

external factors

on business

and also

preparation of

SAP & ETOP

analysis of

different

companies.





Management and


New Delhi.

3. Internet

4


AND IMPLEMENTATION







corporate culture.

To make students

to understand the

concept of strategy

and different

types of strategy

with sub

strategies.

Explanation of

organizational

structure with

diagrammatic

presentation. To

know process of

strategy

formulation and

implementation.

Lectures,

Power point

presentation

and

discussions.

Student

seminars on

different

strategies and

case studies on

different

strategies

adopted by the

major

companies in





Management and


New Delhi.

3. Internet



FROM 2011 - 12 (RCU SYLLABUS)


SUBJECT: STRATEGIC HUMAN RESOURCE MANAGEMENT

Flow chart for the academic year 2014 - 15


periods

required

Months

1 CHANGING BUSINESS ENVIRONMENT

Globalization-Technological Changes-

Market Changes-Business Strategy and HR-Strategic

HR Practices- Strategic responses of Organizations to

changing Environment.

10 SEPT

and abroad

India.


AND CONTROL






To know the

concept of

strategic

evaluation, to find

out the factors

contributing for

GAP analysis.

Meaning of

strategic control,

auditing system

and information

system.

Lectures,

Power point

presentation,

discussion.





Management and


New Delhi.

3. Internet

2 HUMAN RESOURCE AND BUSINESS

STRATEGY

Changing work role Port folio- Process and structure

Related Strategic Responses and SHRM System.

15 SEPT/OCT

3 STRATEGIC HRM PRACTICES AND

FACILITATORS

Organizational structure- Employee Relations

10 OCT

4 MANAGEMENT OF CAREERS

National Cultures and International

Management.

08 NOV

5 LEADERSHIP IN TIMES OF CHANGES

Economic indicators of HRM. 07 DEC







Objectives of the study: Objective is to teach the students the role of HR in strategic management. To

analyse the changes occurring due to LPG, innovations in technology and market changes.

Sr.

no

Chapter Learning

objectives


1. CHANGING BUSINESS

ENVIRONMENT

Globalization-

Technological Changes-

Market Changes-Business

Strategy and HR-Strategic

HR Practices- Strategic

responses of Organizations

to changing Environment.

To know the

meaning of

strategic human

resource

management, its

nature and scope.

To understand

differences

between HRM &

SHRM. To study

the changing

business

environment due

to LPG.

Lectures,

PowerPoint

presentations,

Discussions, Notes.

1. Kandulla, Srinivas R,

“Strategic Human

Resource Development”,

Prentice Hall of

India, New Delhi, 2002.

2. Mello “Strategic

Human Resource

Management” Thomson,

2002.

3. Hitt, “Strategic

Management-

Competitiveness and

Globalization”,

Thomson.

2. HUMAN RESOURCE

AND BUSINESS

STRATEGY

Changing work role Port

folio- Process and structure

Related Strategic Responses

and SHRM System.

To know the meaning,FF

nature

GFGFan

d

importa

nce of.

Lectures, Power

point presentation,

notes. Vision,

mission and

objectives of

reputed companies

of India and abroad

are discussed.


“Strategic Human


Prentice Hall of



Human Resource


2002.


Management-

Competitiveness and

Globalization”,

Thomson.

3 STRATEGIC HRM

PRACTICES AND

FACILITATORS

Organizational structure-

Employee Relations

To know the

practices adopted

by companies to

develop

organization and

employees. To

understand

organizational

structures and

employee

relations.

Lectures,

PowerPoint

presentations,

Discussions, Notes.


“Strategic Human


Prentice Hall of



Human Resource


2002.

4 MANAGEMENT OF

CAREERS

National Cultures

and International

Management.

To understand the

concepts of career

planning,

management and

development. To

study different

stages of career.

Lectures,

PowerPoint

presentations,

Discussions, Notes.


Human Resource


2002.

2. Internet

5 LEADERSHIP IN TIMES

OF CHANGES

Economic indicators of

HRM.

To know the

meaning, types of

leaders. To

understand the

role of leader in

present scenario.

Lectures,

PowerPoint

presentations,

Discussions, Notes.


Human Resource


2002.

2. Internet





Flow chart for the academic year 2015 - 16


periods

required

Months

1 CHANGING BUSINESS ENVIRONMENT

Globalization-Technological Changes-

Market Changes-Business Strategy and HR-Strategic

HR Practices- Strategic responses of Organizations to

changing Environment.

10 SEPT

2 HUMAN RESOURCE AND BUSINESS

STRATEGY

Changing work role Port folio- Process and structure

Related Strategic Responses and SHRM System.

15 SEPT/OCT

3 STRATEGIC HRM PRACTICES AND

FACILITATORS

Organizational structure- Employee Relations

10 OCT

4 MANAGEMENT OF CAREERS

National Cultures and International

Management.

08 NOV

5 LEADERSHIP IN TIMES OF CHANGES

Economic indicators of HRM. 07 DEC




LESSON PLAN


Objectives of the study: Objective is to teach the students the role of HR in strategic management. To

analyse the changes occurring due to LPG, innovations in technology and market changes.

Sr.

no

Chapter Learning

objectives


1. CHANGING BUSINESS

ENVIRONMENT

Globalization-

Technological Changes-

Market Changes-Business

Strategy and HR-Strategic

HR Practices- Strategic

responses of Organizations

to changing Environment.

To know the

meaning of

strategic human

resource

management, its

nature and scope.

To understand

differences

between HRM &

SHRM. To study

the changing

business

environment due

to LPG.

Lectures,

PowerPoint

presentations,

Discussions, Notes.


“Strategic Human


Prentice Hall of



Human Resource


2002.


Management-

Competitiveness and

Globalization”,

Thomson.

2. HUMAN RESOURCE

AND BUSINESS

STRATEGY

Changing work role Port

folio- Process and structure

Related Strategic Responses

and SHRM System.

To know the meaning,

nature

and

importa

nce of.

Lectures, Power

point presentation,

notes. Vision,

mission and

objectives of

reputed companies

of India and abroad

are discussed.


“Strategic Human


Prentice Hall of



Human Resource


2002.


Management-

Competitiveness and

Globalization”,

Thomson.

3 STRATEGIC HRM

PRACTICES AND

FACILITATORS

Organizational structure-

Employee Relations

To know the

practices adopted

by companies to

develop

organization and

employees. To

understand

organizational

structures and

employee

relations.

Lectures,

PowerPoint

presentations,

Discussions, Notes.


“Strategic Human


Prentice Hall of



Human Resource


2002.




SEM- M.Com SECOND PAPER CODE: 2.4

SUBJECT: BUSINESS ETHICS

FLOW CHART FOR THE ACCADEMIC YEAR 2014 - 15

4 MANAGEMENT OF

CAREERS

National Cultures

and International

Management.

To understand the

concepts of career

planning,

management and

development. To

study different

stages of career.

Lectures,

PowerPoint

presentations,

Discussions, Notes.


Human Resource


2002.

2. Internet

5 LEADERSHIP IN TIMES

OF CHANGES

Economic indicators of

HRM.

To know the

meaning, types of

leaders. To

understand the

role of leader in

present scenario.

Lectures,

PowerPoint

presentations,

Discussions, Notes.


Human Resource


2002.

2. Internet


periods

required

Months

1 INTRODUCTION TO BUSINESS ETHICS

Meaning of business ethics, needs, values and ethics.

Nature and goals of business ethics- Business ethics

and the law. Ethics and ethos-morality, virtue and

social ethics-ethical perspective of managers.

08 FEB

2 ETHICAL THEORY AND BUSINESS

Ethical relativism and reasoning in ethics-

Psychological egoism- modern ethical theory:

Utilitarian ethics- Deontological ethics- virtue ethics.

10 FEB/MAR

3 CORPORATE SOCIAL RESPONSIBILITY AND

ETHICS

Introduction- The classical model of Corporate social

responsibility-critical assessment of the classical

model- the responsibility-critical assessment of the

classic model-The private property defense-modified

version of the classical model- the moral minimum-

the stake holder theory.

08 MAR

4 ETHICS IN BUSINESS DISCIPLINE

Ethics and HRM-Moral rights in the work place,

employees responsibilities and ethics. Ethics and

marketing, ethical issues in marketing-ethics of sale

and advertising-marketing ethics and consumer

autonomy.

12 APRIL


Ethics and finance-ethical theories and decision

making application of traditional theories to decision

making. Ethics and production-Ethical implications

of technology-ethics in the natural and global

environment-ethics in the global business and earth

environment and ethics in global business.

12 APR/MAY




SEM- M.Com Second PAPER CODE: 2.4



Objectives of the study: To teach the students the ethical issues involved in corporate

Management. To study the role of ethics in different sections of business.

Sr.

no

Chapter Learning

objectives


1. INTRODUCTION TO

BUSINESS ETHICS

Meaning of business ethics,

need,values and ethics. Nature and

To know the

meaning and

importance of

ethics n business.

Lectures,

PowerPoint

presentation,

Discussions,

1. R.V.Badi & N.V.Badi

Business ethics, Vrinda

Publications, New Delhi.

goals of business ethics- Business

ethics and the law. Ethics and

ethos-morality, virtue and social

ethics-ethical perspective of

managers.

Application of

ethics in business.

Notes.

2. C.S.V.Murthy, Business

ethics.

3. Internet

2. ETHICAL THEORY AND

BUSINESS

Ethical relativism and reasoning

in ethics-

Psychological egoism- modern

ethical theory: Utilitarian ethics-

Deontological ethics- virtue ethics.

To know the

different theories

of business ethics.

Lectures,

Power point

presentation,

Discussion

published

articles in

reputed

journals

relating to the

topic.





ethics.

3. Chakraborty S.K. Ethics

in management, Oxford

University Press, New

Delhi

4. Internet

3.

CORPORATE SOCIAL

RESPONSIBILITY AND ETHICS

Introduction- The classical model

of Corporate social responsibility-

critical assessment of the classical

model- the responsibility-critical

assessment of the classic model-

The private property defense-

modified version of the classical

model- the moral minimum-the

stake holder theory.

To know the

meaning and

objectives of

corporate social

responsibility.

Recent

developments and

government rules

for CSR. To

understand

different theories

of CSR.

Lectures,

Power point

presentation

and case

studies with

examples.

Discussion of

published

articles in

reputed

journals

relating to the

topic.





ethics.

3.Rituparana Raj A study

in business ethics,

Himalaya, Bombay

4. Internet




Delhi

4. ETHICS IN BUSINESS

DISCIPLINE

Ethics and HRM-Moral rights in

the work place, employees

responsibilities and ethics. Ethics

and marketing, ethical issues in

marketing-ethics of sale and

advertising-marketing ethics and

consumer autonomy.

To know the

application of

ethics in different

sections of

business like

advertising,

marketing.

Unethical

practices followed

in these sections.

Lectures,

Power point

presentation

and

discussions.

Discussion of

published

articles in

reputed

journals

relating to the

topic.





ethics.

3. Internet

5 ETHICS IN BUSINESS

DISCIPLINE

Ethics and finance-ethical theories

and decision making application

of traditional theories to decision

making. Ethics and production-

Ethical implications of technology-

ethics in the natural and global

environment-ethics in the global

business and earth environment

and ethics in global business.

To know the

application of

ethics in different

sections of

business like

finance,

production,techno

logy etc. To know

the importance of

ethics in global

environment.

Unethical

practices followed

in these sections.

Lectures,

Power point

presentation,

discussion.

Discussion of

published

articles in

reputed

journals

relating to the

topic.





ethics.

3. Internet








periods

required

Months

1 INTRODUCTION TO BUSINESS ETHICS

Meaning of business ethics, needs, values and ethics.

Nature and goals of business ethics- Business ethics

and the law. Ethics and ethos-morality, virtue and

social ethics-ethical perspective of managers.

08 FEB

2 ETHICAL THEORY AND BUSINESS

Ethical relativism and reasoning in ethics-

Psychological egoism- modern ethical theory:

Utilitarian ethics- Deontological ethics- virtue ethics.

10 FEB/MAR

3 CORPORATE SOCIAL RESPONSIBILITY AND

ETHICS

Introduction- The classical model of Corporate social

responsibility-critical assessment of the classical

model- the responsibility-critical assessment of the

classic model-The private property defense-modified

version of the classical model- the moral minimum-

the stake holder theory.

08 MAR


Ethics and HRM-Moral rights in the work place,

employees responsibilities and ethics. Ethics and

marketing, ethical issues in marketing-ethics of sale

and advertising-marketing ethics and consumer

autonomy.

12 APRIL

5 ETHICS IN BUSINESS DISCIPLINE 12 APR/MAY

Ethics and finance-ethical theories and decision

making application of traditional theories to decision

making. Ethics and production-Ethical implications

of technology-ethics in the natural and global

environment-ethics in the global business and earth

environment and ethics in global business.



FROM 2011 - 12(RCU SYLLABUS)




Objectives of the study: To teach the students the ethical issues involved in corporate

Management. To study the role of ethics in different sections of business.

Sr.

no

Chapter Learning

objectives


1. INTRODUCTION TO

BUSINESS ETHICS

Meaning of business ethics,

need,values and ethics. Nature and

goals of business ethics- Business

ethics and the law. Ethics and

ethos-morality, virtue and social

ethics-ethical perspective of

managers.

To know the

meaning and

importance of

ethics n business.

Application of

ethics in business.

Lectures,

PowerPoint

presentation,

Discussions,

Notes.





ethics.

3. Internet

2. ETHICAL THEORY AND

BUSINESS

Ethical relativism and reasoning

in ethics-

Psychological egoism- modern

ethical theory: Utilitarian ethics-

Deontological ethics- virtue ethics.

To know the

different theories

of business ethics.

Lectures,

Power point

presentation,

Discussion

published

articles in

reputed

journals

relating to the

topic.





ethics.




Delhi

4. Internet

3.

CORPORATE SOCIAL

RESPONSIBILITY AND ETHICS

Introduction- The classical model

of Corporate social responsibility-

critical assessment of the classical

model- the responsibility-critical

assessment of the classic model-

The private property defense-

modified version of the classical

model- the moral minimum-the

stake holder theory.

To know the

meaning and

objectives of

corporate social

responsibility.

Recent

developments and

government rules

for CSR. To

understand

different theories

of CSR.

Lectures,

Power point

presentation

and case

studies with

examples.

Discussion of

published

articles in

reputed

journals

relating to the

topic.





ethics.

3.Rituparana Raj A study

in business ethics,

Himalaya, Bombay

4. Internet




Delhi

4. ETHICS IN BUSINESS

DISCIPLINE

Ethics and HRM-Moral rights in

the work place, employees

responsibilities and ethics. Ethics

and marketing, ethical issues in

marketing-ethics of sale and

advertising-marketing ethics and

consumer autonomy.

To know the

application of

ethics in different

sections of

business like

advertising,

marketing.

Unethical

practices followed

in these sections.

Lectures,

Power point

presentation

and

discussions.

Discussion of

published

articles in

reputed

journals

relating to the

topic.





ethics.

3. Internet

5 ETHICS IN BUSINESS

DISCIPLINE

Ethics and finance-ethical theories

and decision making application

of traditional theories to decision

making. Ethics and production-

Ethical implications of technology-

ethics in the natural and global

environment-ethics in the global

business and earth environment

and ethics in global business.

To know the

application of

ethics in different

sections of

business like

finance,

production,techno

logy etc. To know

the importance of

ethics in global

environment.

Unethical

practices followed

in these sections.

Lectures,

Power point

presentation,

discussion.

Discussion of

published

articles in

reputed

journals

relating to the

topic.





ethics.

3. Internet




SUBJECT: BUSINESS ETHICS & CORPORATE GOVERNANCE



periods

required

Months

1 BUSINESS ETHICS

The concept of ethics, Nature and goal of business

ethics, Managerial values and attitudes, culture and

ethics, Ethics Vs. Law, Ethical congruence,

managerial philosophy, types of ethics, code of

ethics, ethical performance in business.

06 FEB

2 ETHICAL THEORIES AND CSR

Theory of teleological, Deontological, system

development; Universalism versus ethical relativism,

Kantism versus Utilitarianism; Virtue ethics;

Socialism and individual ethics.

Definition and need and objective of CSR, CSR

through triple bottom line; CSR and business ethics,

CSR and Corporate governance, environmental

aspects of CSR, Models of CSR, drivers of CSR,

global initiative reporting, CSR and Company’s Act

2013

15 FEB/MAR

3 INTRODUCTION TO CORPORATE

GOVERNANCE:

Evolution of Corporate governance, Need, Theories

of corporate governance, Mechanisms of CG, Models

of CG, Issues of governance, regulatory frame work

of CG in India; Corporate failures and scams, the

concept of whistle blowing, CG initiatives in India;

ethical standards in CG practices; e Governance, CG

in PSUs and banks.

08 MAR

4 MANAGING ETHICAL DILEMMAS IN

BUSINESS

Meaning nature and significance of ethical dilemmas;

ethical dilemmas v/s ethical issues, Ethics in

marketing, Ethics in finance and accounting, HRM

practices and ethical implications, ethical issues

relating to information technology, ethics in global

business.

09 APRIL

5 CORPORATE BOARD AND COMMITTEES

definition, need, objectives, types and functions of

board, determinants of board effectiveness, Role &

Responsibilities of board chairman and CEOs, Board

committees, Need, objectives and types of board

committees; Committees – Cadbury, OECD,

principle of governance, Governance committees in

India, Birla, Naresh Chandra, Narayan Murthy, Irani

Committes recommendations, Clause 49, Role of

SEBI in governance; Governance rating in India.

12 APR/MAY






Objectives of the study: To teach & familiarize the students with the knowledge of ethics, emerging

trends in good governance practices and corporate social responsibilities in the Indian context.

Sr.

no

Chapter Learning

objectives


1. BUSINESS ETHICS

The concept of ethics, Nature and

goal of business ethics, Managerial

values and attitudes, culture and

ethics, Ethics Vs. Law, Ethical

congruence, managerial

philosophy, types of ethics, code of

ethics, ethical performance in

business.

To know the

meaning and

importance of

ethics In business.

Application of

ethics in business.

To know the terms

like values, law

culture, attitudes

etc.

Lectures,

PowerPoint

presentation,

Discussions,

Notes.





ethics.

3. Internet

2. ETHICAL THEORIES AND CSR

Theory of teleological,

Deontological, system

development; Universalism versus

ethical relativism, Kantism versus

Utilitarianism; Virtue ethics;


Definition and need and objective

of CSR, CSR through triple bottom

line; CSR and business ethics, CSR

and Corporate governance,

environmental aspects of CSR,

Models of CSR, drivers of CSR,

global initiative reporting, CSR

and Company’s Act 2013

To know the

different theories

of business ethics.

To understand the

evolution of CSR,

present

regulations for

CSR as per

Company’s Act

2013. Reasons for

levying CSR and

different

advantages of CSR

to different

beneficiaries/stak

eholders.

Lectures,

Power point

presentation,

Discussion

published

articles in

reputed

journals

relating to the

topic.





ethics.




Delhi

4. Internet

3. INTRODUCTION TO To know the

meaning and

Lectures,

Power point

1.A. C.Fernando:

Corporate-Governance,

CORPORATE GOVERNANCE:

Evolution of Corporate

governance, Need, Theories of

corporate governance,

Mechanisms of CG, Models of CG,

Issues of governance, regulatory

frame work of CG in India;

Corporate failures and scams, the

concept of whistle blowing, CG

initiatives in India; ethical

standards in CG practices; e

Governance, CG in PSUs and

banks.

important of

Corporate

governance. To

study the different

scams in and out

of India and its

legal impacts.

Recent .

developments and

government rules

for Corporate

governance and

recommendations

of cifferent

committees and

different models

of CG.

presentation

and case

studies with

examples.

Discussion of

published

articles in

reputed

journals

relating to the

topic.

Principles, Policies and

Practices,

Pearson Education, New

Delhi, 2006

2. Kesho Prasad :

Corporate Governance,

PHI, New Delhi, 2006.

3. Vasudha Joshi :

Corporate Governance –

The Indian Scenario

Foundations

Books, New Delhi, 2004

4. Journals

5. Internet.

4. MANAGING ETHICAL

DILEMMAS IN BUSINESS

Meaning nature and significance

of ethical dilemmas; ethical

dilemmas v/s ethical issues, Ethics

in marketing, Ethics in finance and

accounting, HRM practices and

ethical implications, ethical issues

relating to information technology,

ethics in global business.

To know the

application of

ethics in different

sections of

business like

advertising,

marketing.

Unethical

practices followed

in these sections.

Lectures,

Power point

presentation

and

discussions.

Discussion of

published

articles in

reputed

journals

relating to the

topic.





ethics.

3. Internet.

4. Case studies relating to

the subject.

5 CORPORATE BOARD AND

COMMITTEES definition, need,

objectives, types and functions of

board, determinants of board

effectiveness, Role &

Responsibilities of board chairman

and CEOs, Board committees,

Need, objectives and types of

board committees; Committees –

Cadbury, OECD, principle of

governance, Governance

committees in India, Birla, Naresh

Chandra, Narayan Murthy, Irani

Committes recommendations,

Clause 49, Role of SEBI in

To know the

meaning of board,

different types of

directors, their

role,

responsibilities,

power, liabilities

and effectiveness

of board. Different

committees of

board. To study

the

recommendation

of Cadbury, Irani,

Birla, Narayan

Lectures,

Power point

presentation,

discussion.

Discussion of

published

articles in

reputed

journals

relating to the

topic.

1.A. C.Fernando:



Practices,


Delhi, 2006

2. Kesho Prasad :



3. Vasudha Joshi :


The Indian Scenario







periods

required

Months

1 BUSINESS ETHICS






06 FEB











2013

15 FEB/MAR


GOVERNANCE:


08 MAR

governance; Governance rating in

India.

murthy committee

and role of SEBI in

CG.

Foundations


4. Journals

5. Internet.






in PSUs and banks.


BUSINESS






business.

09 APRIL











12 APR/MAY








Sr.

no

Chapter Learning

objectives


1. BUSINESS ETHICS








business.

To know the

meaning and

importance of

ethics In business.

Application of

ethics in business.

To know the terms

like values, law

culture, attitudes

etc.

Lectures,

PowerPoint

presentation,

Discussions,

Notes.





ethics.

3. Internet















To know the

different theories

of business ethics.

To understand the

evolution of CSR,

present

regulations for

CSR as per

Company’s Act

2013. Reasons for

levying CSR and

different

advantages of CSR

to different

beneficiaries/stak

eholders.

Lectures,

Power point

presentation,

Discussion

published

articles in

reputed

journals

relating to the

topic.





ethics.




Delhi

4. Internet


3.

INTRODUCTION TO













banks.

To know the

meaning and

important of

Corporate

governance. To

study the different

scams in and out

of India and its

legal impacts.

Recent .

developments and

government rules

for Corporate

governance and

recommendations

of cifferent

committees and

different models

of CG.

Lectures,

Power point

presentation

and case

studies with

examples.

Discussion of

published

articles in

reputed

journals

relating to the

topic.

1.A. C.Fernando:



Practices,


Delhi, 2006

2. Kesho Prasad :



3. Vasudha Joshi :


The Indian Scenario

Foundations


4. Journals

5. Internet.

4. MANAGING ETHICAL










To know the

application of

ethics in different

sections of

business like

advertising,

marketing.

Unethical

practices followed

in these sections.

Lectures,

Power point

presentation

and

discussions.

Discussion of

published

articles in

reputed

journals

relating to the

topic.





ethics.

3. Internet.


the subject.












To know the

meaning of board,

different types of

directors, their

role,

responsibilities,

power, liabilities

and effectiveness

of board. Different

committees of

board. To study

Lectures,

Power point

presentation,

discussion.

Discussion of

published

articles in

reputed

journals

relating to the

1.A. C.Fernando:



Practices,


Delhi, 2006

2. Kesho Prasad :









periods

required

Months

1 BUSINESS ETHICS






06 FEB











2013

15 FEB/MAR






India.

the

recommendation

of Cadbury, Irani,

Birla, Narayan

murthy committee

and role of SEBI in

CG.

topic. 3. Vasudha Joshi :


The Indian Scenario

Foundations


4. Journals

5. Internet.


GOVERNANCE:







in PSUs and banks.

08 MAR


BUSINESS






business.

09 APRIL











12 APR/MAY








Sr.

no

Chapter Learning

objectives


1. BUSINESS ETHICS








business.

To know the

meaning and

importance of

ethics In business.

Application of

ethics in business.

To know the terms

like values, law

culture, attitudes

etc.

Lectures,

PowerPoint

presentation,

Discussions,

Notes.





ethics.

3. Internet













To know the

different theories

of business ethics.

To understand the

evolution of CSR,

present

regulations for

CSR as per

Company’s Act

2013. Reasons for

levying CSR and

different

advantages of CSR

Lectures,

Power point

presentation,

Discussion

published

articles in

reputed

journals

relating to the

topic.





ethics.







to different

beneficiaries/stak

eholders.

Delhi

4. Internet

3.

INTRODUCTION TO













banks.

To know the

meaning and

important of

Corporate

governance. To

study the different

scams in and out

of India and its

legal impacts.

Recent .

developments and

government rules

for Corporate

governance and

recommendations

of cifferent

committees and

different models

of CG.

Lectures,

Power point

presentation

and case

studies with

examples.

Discussion of

published

articles in

reputed

journals

relating to the

topic.

1. A. C.Fernando:



Practices,


Delhi, 2006

2. Kesho Prasad :



3. Vasudha Joshi :


The Indian Scenario

Foundations


4. Journals

5. Internet.

4. MANAGING ETHICAL










To know the

application of

ethics in different

sections of

business like

advertising,

marketing.

Unethical

practices followed

in these sections.

Lectures,

Power point

presentation

and

discussions.

Discussion of

published

articles in

reputed

journals

relating to the

topic.





ethics.

3. Internet.


the subject.









To know the

meaning of board,

different types of

directors, their

role,

responsibilities,

power, liabilities

and effectiveness

Lectures,

Power point

presentation,

discussion.

Discussion of

published

articles in

1.A. C.Fernando:



Practices,


Delhi, 2006

2. Kesho Prasad :



SEM- M.Com Third PAPER CODE: 3.1

SUBJECT: BUSINESS INFORMATION SYSTEM

FLOW CHART FOR THE ACCADEMIC YEAR 2014 – 15


periods

required

Months

1 INTRODUCTION TO INFORMATION

Overview Information and data – definition and

distinctions, information as a corporate resource,

features and qualities of information; types of

information; process of generating information;

information needs at various levels of management;

factors influencing information needs.

07 SEPT

2 INFORMATION SYSTEM

Nature, definition and elements; information system

activities and their role in business; types of

information systems; information systems in

business

management; Systems Development Life Cycle

Methodology: Introduction to SDLC/Basics of SDLC

Requirements analysis, systems design techniques,

15 SEPT/OCT









India.

of board. Different

committees of

board. To study

the

recommendation

of Cadbury, Irani,

Birla, Narayan

murthy committee

and role of SEBI in

CG.

reputed

journals

relating to the

topic.



3. Vasudha Joshi :


The Indian Scenario

Foundations


4. Journals

5. Internet.

system testing, system Implementation, Post-

implementation review, System

3 INFORMATION SYSTEMS AND

MANAGEMENT CONTROL

Overview, control techniques –General controls,

application controls. Information security – concept,

value, principles and approaches, role of security

administrator, Security Issues Relating to

Information Systems: Threats to information systems.

08 OCT/NOV

4 DATA BASE MANAGEMENT SYSTEM

Concept, definition, objectives, of Database

Management System. Database Design – Physical

and Logical, Relational databases – concept, data

definition language, data manipulation language,

transaction control language and data control

language. Concept of entity and relationships

12 NOV/DEC

5 RECENT DEVELOPMENTS

IT applications in Banking, Communications,

Electronics, Education, Entertainment, Healthcare,

Legal field, Medical Field, Photography and Film

industry, Social life, Transport, Traffic etc.

08

DEC



SEM- M.Com THIRD PAPER CODE: 3.1



Objectives of the study: To acquaint the students with the basics of Information technology. The

purpose of this course is to equip the students with fundamental

aspects of information, communication and technology and their applications in Commerce.

Sr.

no

Chapter Learning

objectives


1. INTRODUCTION TO

INFORMATION

Overview Information and data –

definition and

distinctions, information as a

corporate resource, features and

qualities of information; types of

information; process of generating

information; information needs at

various levels of management;

factors influencing information

needs.

To understand the

meaning of

information,

distinction

between data and

information. To

know different

types of

information. To

understand the

importance of

information at

different levels of

management.

Lectures,

PowerPoint

presentation,

Discussions,

Notes.

Internet

1. Prasad L. M and Usha

Prasad, Information

System & Technology,

Sultan chand & sons, Delhi

2. Rajaraman: Introduction

to Information Technology

- PHI.

2. INFORMATION SYSTEM

Nature, definition and elements;

information system activities and

their role in business; types of

information systems; information

systems in business

management; Systems

Development Life Cycle

Methodology: Introduction to

SDLC/Basics of SDLC

Requirements analysis, systems

design techniques, system testing,

Lectures,

Power point

presentation,

notes.

Internet


Prasad, Information





- PHI.

system Implementation, Post-


3. INFORMATION SYSTEMS AND

MANAGEMENT CONTROL

Overview, control techniques –

General controls, application

controls. Information security –

concept, value, principles and

approaches, role of security

administrator, Security Issues

Relating to Information Systems:

Threats to information systems.

To know the

meaning and

importance of

security and

control. To

understand the

different threats to

information

system and

protection of

information

system.

Lectures,

Power point

presentation

and notes.

Internet

1. Date C. J. An Introduction

to Database Systems,

Addison Wosley,

Massachusetts.

Delhi.

2. Navathe, Data Base

Management System.

3. Internet

4. DATA BASE MANAGEMENT

SYSTEM

Concept, definition, objectives, of

Database Management System.

Database Design – Physical and

Logical, Relational databases –

concept, data definition language,

data manipulation language,

transaction control language and

data control

language. Concept of entity and

relationships

To understand the

meaning,

objectives and

uses of data base

management

system. To learn

different models

of data base,

different

languages used in

DBMS.

Lectures,

Power point

presentation

and

discussions.

Practical

sessions for

creating,

updation and

usage of

database files.



Addison Wosley,

Massachusetts.

Delhi.


Management System.

3. Internet.

4. Practical sessions in

computer lab.


IT applications in Banking,

Communications, Electronics,

Education, Entertainment,

Healthcare, Legal field, Medical

Field, Photography and Film

industry, Social life, Transport,

Traffic etc.

To understand the

changes that has

taken place in

different fields

due to innovation

of computers &

information

technology.

Lectures,

Power point

presentation,

discussion and

notes.

Internet



- PHI.

2. Internet.







periods

required

Months

1 INTRODUCTION TO INFORMATION







07 SEPT

2 INFORMATION SYSTEM 15 SEPT/OCT




business







MANAGEMENT CONTROL






08 OCT/NOV








12 NOV/DEC






08

DEC









Sr.

no

Chapter Learning

objectives


1. INTRODUCTION TO

INFORMATION


definition and








needs.

To understand the

meaning of

information,

distinction

between data and

information. To

know different

types of

information. To

understand the

importance of

information at

different levels of

management.

Lectures,

PowerPoint

presentation,

Discussions,

Notes.

Internet


Prasad, Information





- PHI.





Lectures,

Power point

presentation,

notes.


Prasad, Information




systems in business

management; Systems



SDLC/Basics of SDLC





Internet



- PHI.


MANAGEMENT CONTROL









To know the

meaning and

importance of

security and

control. To

understand the


information

system and

protection of

information

system.

Lectures,

Power point

presentation

and notes.

Internet



Addison Wosley,

Massachusetts.

Delhi.


Management System.

3. Internet


SYSTEM








data control


relationships

To understand the

meaning,

objectives and

uses of data base

management

system. To learn

different models

of data base,

different

languages used in

DBMS.

Lectures,

Power point

presentation

and

discussions.

Practical

sessions for

creating,

updation and

usage of

database files.



Addison Wosley,

Massachusetts.

Delhi.


Management System.

3. Internet.


computer lab.








To understand the

changes that has

taken place in

different fields

due to innovation

of computers &

information

Lectures,

Power point

presentation,

discussion and

notes.

Internet



- PHI.

2. Internet.







periods

required

Months

1 INTRODUCTION TO INFORMATION 06 AUG

Traffic etc. technology.







2 INFORMATION SYSTEM




business






16 AUG/SEPT


MANAGEMENT CONTROL






08 SEPT/OCT








12 OCT/NOV






08

NOV/DEC









Sr.

no

Chapter Learning

objectives


1. INTRODUCTION TO

INFORMATION


definition and







To understand the

meaning of

information,

distinction

between data and

information. To

know different

types of

information. To

understand the

importance of

information at

Lectures,

PowerPoint

presentation,

Discussions,

Notes.

Internet


Prasad, Information





- PHI.


needs.

different levels of

management.






systems in business

management; Systems



SDLC/Basics of SDLC





Lectures,

Power point

presentation,

notes.

Internet


Prasad, Information





- PHI.


MANAGEMENT CONTROL









To know the

meaning and

importance of

security and

control. To

understand the


information

system and

protection of

information

system.

Lectures,

Power point

presentation

and notes.

Internet



Addison Wosley,

Massachusetts.

Delhi.


Management System.

3. Internet


SYSTEM








data control


relationships

To understand the

meaning,

objectives and

uses of data base

management

system. To learn

different models

of data base,

different

languages used in

DBMS.

Lectures,

Power point

presentation

and

discussions.

Practical

sessions for

creating,

updation and

usage of

database files.



Addison Wosley,

Massachusetts.

Delhi.


Management System.

3. Internet.





SUBJECT: ACCOUNTING FOR SPECIALISED INSTITUTIONS


computer lab.








Traffic etc.

To understand the

changes that has

taken place in

different fields

due to innovation

of computers &

information

technology.

Lectures,

Power point

presentation,

discussion and

notes.

Internet



- PHI.

2. Internet.


periods

required

Months

1 ACCOUNTING OF BANKING COMPANIES

Legal provisions as per Banking Regulation Act,

Narasimhan Committee recommendations and NPA

treatment, classification of banking companies’

assets, capital adequacy ratio and preparation of

financial statements.

15 OCT

2 ACCOUNTING OF INSURANCE COMPANIES

Legal provisions as per Insurance Act, 1930, LIC Act

1956 and GIC Act, revenue accounts and final

accounts of life and non-life insurance companies,

IRDA Act and provisions relating to final accounts.

15 NOV/DEC

3 DOUBLE ACCOUNTS SYSTEM

Meaning of double account system, differences

between single and double account system,

advantages and disadvantages of double account

system, account of electricity companies.

10 SEPT/OCT

4 ACCOUNTING FOR HOTELS

Meaning, objectives and significance of hotel

accounting; visitor’s ledger; methods of accounting

and preparation of final accounts of hotel

undertakings.

07 SEPT

5 ACCOUNTS FOR HOSPITALS AND

EDUCATIONAL INSTITUTIONS

need and significance of accounting for hospitals and

educational and institutions- preparation of final

accounts of hospitals – profit & loss a/c, and Balance

Sheet; Preparation of final accounts of educational

institutions- income and expenditure a/c and

Balance Sheet.

03 DEC





LESSON PLAN


Objectives of the study: To teach accounting practices to maintain accounts of various

specialized institutions like banks, LIC, hotels and non-profit making organizations.

Sr.

no

Chapter Learning

objectives


1. ACCOUNTING OF BANKING

COMPANIES Legal provisions as

per Banking Regulation Act,

Narasimhan Committee

recommendations and NPA

treatment, classification of banking

companies’ assets, capital

adequacy ratio and preparation of


To understand the

meaning of legal

rules, regulations

and provisions

relating to

banking

companies.

To know the

concept of NPA

and its

classification and

provision rates.

Preparation of

financial

statements i.e.

Profit and Loss

a/c and Balance

sheet as per

prescribed format.

Lectures,

Discussions,

Notes.

Problems on

NPA

calculation and

provisions,

problems

relating to

Profit & Loss

a/c and B/S.

solutions for

simple,

complex and

question paper

problems.

1. S.N.Maheshwari,

Advanced Accountancy,

Vol. II, Vikas, Delhi.

2. Shukla and Grewal,

Advanced Accounting,

Vol.II,S.Chand and Sons,

New Delhi.

3. R.L.Gupta and

Radhaswamy, Advanced

Accounting, Oxford

Publishing

House, New Delhi.

4. Jain and Narang,


Vol.II, Kalyani, New

Delhi.

2. ACCOUNTING OF INSURANCE

COMPANIES

Legal provisions as per Insurance

Act, 1930, LIC Act 1956 and GIC

Act, revenue accounts and final

accounts of life and non-life

insurance companies, IRDA Act

and provisions relating to final

To understand

meaning of

insurance, types,

polices and its

types and to know

different terms,

preparation of

final a/cs of

Lectures,

Discussions,

Notes.

Problems on

calculation of

commission,

assured

amount and

1. S.N.Maheshwari,



2. Jain and Narang,



accounts. insurance

companies as per

prescribed format.

other

provisions,

problems

relating to

Profit & Loss

a/c and B/S.

solutions for

simple,

complex and

question paper

problems.

Delhi.

3. DOUBLE ACCOUNTS SYSTEM

Meaning of double account

system, differences between single

and double account system,

advantages and disadvantages of

double account system, account of

electricity companies.

To know the

meaning of

Double accounts

system, difference

between double

entry and double

a/c system. Its

uses. Preparation

of different

statement and

capital a/c and

b/s. Calculation

of surplus,

reasonable return.

Lectures, notes,

format for

calculating

reasonable

return, surplus

and

distribution of

surplus.

Preparation of

capital a/c and

journal entries.

Solution for

simple,

complex and

question paper

problems.

1. S.N.Maheshwari,



2. Jain and Narang,



Delhi.

4. ACCOUNTING FOR HOTELS

Meaning, objectives and

significance of hotel accounting;

visitor’s ledger; methods of

accounting and preparation of

final accounts of hotel

undertakings.

To know the

meaning and

types of hotels and

its customers.

Preparation of

visitors’ ledger,

calculation of

room tariffs on

different methods,

preparation of

financial

statements like

trading a/c, P&L

a/c and B/S.

Lectures, notes,

format of final

a/cs. Problems

on room tariff

calculation,

problems on

final a/cs.

Solution for

simple,

complex and

question paper

problems.

1. S.N.Maheshwari,



2. Jain and Narang,



Delhi.

3. R.L.Gupta and


Accounting, Oxford

Publishing

House, New Delhi.




5 ACCOUNTS FOR HOSPITALS

AND EDUCATIONAL

INSTITUTIONS

Need and significance of

accounting for hospitals and

educational and institutions-

preparation of final accounts of

hospitals – profit & loss a/c, and

Balance Sheet; Preparation of final

accounts of educational

institutions- income and

expenditure a/c and Balance

Sheet.

To know the

meaning of non

trading concerns,

different terms. To

understand the

difference

between P&L A/c

and Income and

expenditure.

Format of Income

& Expenditure a/c

and B/s.

Lectures, notes

of different

concepts and

format of final

a/cs.

Preparation of

final a/cs of

hospitals,

education

instritutions,

clubs etc.

problems on

the same.

S olution for

simple,

complex and

question paper

problems.

1. S.N.Maheshwari,


Vol. I, Vikas, Delhi.

2. Jain and Narang,


Vol.I, Kalyani, New Delhi.




periods

required

Months







15 OCT






15 NOV/DEC






10 SEPT/OCT





undertakings.

07 SEPT








Balance Sheet.

03 DEC





LESSON PLAN




Sr.

no

Chapter Learning

objectives











To understand the

meaning of legal

rules, regulations

and provisions

relating to

banking

companies.

To know the

concept of NPA

and its

classification and

provision rates.

Preparation of

financial

statements i.e.

Profit and Loss

a/c and Balance

sheet as per

prescribed format.

Lectures,

Discussions,

Notes.

Problems on

NPA

calculation and

provisions,

problems

relating to

Profit & Loss

a/c and B/S.

solutions for

simple,

complex and

question paper

problems.

1. S.N.Maheshwari,






New Delhi.

3. R.L.Gupta and


Accounting, Oxford

Publishing

House, New Delhi.

4. Jain and Narang,



Delhi.


COMPANIES


To understand

meaning of

insurance, types,

Lectures,

Discussions,

Notes.

1. S.N.Maheshwari,








accounts.

polices and its

types and to know

different terms,

preparation of

final a/cs of

insurance

companies as per

prescribed format.

Problems on

calculation of

commission,

assured

amount and

other

provisions,

problems

relating to

Profit & Loss

a/c and B/S.

solutions for

simple,

complex and

question paper

problems.

2. Jain and Narang,



Delhi.








To know the

meaning of

Double accounts

system, difference

between double

entry and double

a/c system. Its

uses. Preparation

of different

statement and

capital a/c and

b/s. Calculation

of surplus,

reasonable return.

Lectures, notes,

format for

calculating

reasonable

return, surplus

and

distribution of

surplus.

Preparation of

capital a/c and

journal entries.

Solution for

simple,

complex and

question paper

problems.

1. S.N.Maheshwari,



2. Jain and Narang,



Delhi.







undertakings.

To know the

meaning and

types of hotels and

its customers.

Preparation of

visitors’ ledger,

calculation of

room tariffs on

different methods,

preparation of

financial

statements like

trading a/c, P&L

Lectures, notes,

format of final

a/cs. Problems

on room tariff

calculation,

problems on

final a/cs.

Solution for

simple,

complex and

question paper

problems.

1. S.N.Maheshwari,



2. Jain and Narang,



Delhi.

3. R.L.Gupta and








periods

required

Months


Legal provisions as per Banking Regulation Act, 15 SEPT/OCT

a/c and B/S.

Accounting, Oxford

Publishing

House, New Delhi.


AND EDUCATIONAL

INSTITUTIONS










Sheet.

To know the

meaning of non

trading concerns,

different terms. To

understand the

difference

between P&L A/c

and Income and

expenditure.

Format of Income

& Expenditure a/c

and B/s.

Lectures, notes

of different

concepts and

format of final

a/cs.

Preparation of

final a/cs of

hospitals,

education

instritutions,

clubs etc.

problems on

the same.

S olution for

simple,

complex and

question paper

problems.

1. S.N.Maheshwari,



2. Jain and Narang,












15 OCT/NOV






10 AUG/SEPT





undertakings.

07 AUG








Balance Sheet.

03 DEC





LESSON PLAN




Sr.

no

Chapter Learning

objectives











To understand the

meaning of legal

rules, regulations

and provisions

relating to

banking

companies.

To know the

concept of NPA

and its

classification and

provision rates.

Preparation of

financial

statements i.e.

Profit and Loss

a/c and Balance

sheet as per

prescribed format.

Lectures,

Discussions,

Notes.

Problems on

NPA

calculation and

provisions,

problems

relating to

Profit & Loss

a/c and B/S.

solutions for

simple,

complex and

question paper

problems.

1. S.N.Maheshwari,






New Delhi.

3. R.L.Gupta and


Accounting, Oxford

Publishing

House, New Delhi.

4. Jain and Narang,



Delhi.


COMPANIES







accounts.

To understand

meaning of

insurance, types,

polices and its

types and to know

different terms,

preparation of

final a/cs of

insurance

companies as per

prescribed format.

Lectures,

Discussions,

Notes.

Problems on

calculation of

commission,

assured

amount and

other

provisions,

problems

relating to

Profit & Loss

a/c and B/S.

solutions for

simple,

complex and

question paper

problems.

1. S.N.Maheshwari,



2. Jain and Narang,



Delhi.








To know the

meaning of

Double accounts

system, difference

between double

entry and double

a/c system. Its

uses. Preparation

of different

statement and

capital a/c and

b/s. Calculation

of surplus,

reasonable return.

Lectures, notes,

format for

calculating

reasonable

return, surplus

and

distribution of

surplus.

Preparation of

capital a/c and

journal entries.

Solution for

simple,

complex and

question paper

problems.

1. S.N.Maheshwari,



2. Jain and Narang,



Delhi.







undertakings.

To know the

meaning and

types of hotels and

its customers.

Preparation of

visitors’ ledger,

calculation of

room tariffs on

different methods,

preparation of

Lectures, notes,

format of final

a/cs. Problems

on room tariff

calculation,

problems on

final a/cs.

Solution for

simple,

complex and

1. S.N.Maheshwari,



2. Jain and Narang,



Delhi.

financial

statements like

trading a/c, P&L

a/c and B/S.

question paper

problems.

3. R.L.Gupta and


Accounting, Oxford

Publishing

House, New Delhi.


AND EDUCATIONAL

INSTITUTIONS










Sheet.

To know the

meaning of non

trading concerns,

different terms. To

understand the

difference

between P&L A/c

and Income and

expenditure.

Format of Income

& Expenditure a/c

and B/s.

Lectures, notes

of different

concepts and

format of final

a/cs.

Preparation of

final a/cs of

hospitals,

education

instritutions,

clubs etc.

problems on

the same.

S olution for

simple,

complex and

question paper

problems.

1. S.N.Maheshwari,



2. Jain and Narang,









periods

required

Months







15 SEPT/OCT






15 OCT/NOV






10 AUG/SEPT





undertakings.

07 AUG








Balance Sheet.

03 DEC





LESSON PLAN




Sr.

no

Chapter Learning

objectives











To understand the

meaning of legal

rules, regulations

and provisions

relating to

banking

companies.

To know the

concept of NPA

and its

classification and

provision rates.

Preparation of

financial

statements i.e.

Profit and Loss

a/c and Balance

sheet as per

prescribed format.

Lectures,

Discussions,

Notes.

Problems on

NPA

calculation and

provisions,

problems

relating to

Profit & Loss

a/c and B/S.

solutions for

simple,

complex and

question paper

problems.

1. S.N.Maheshwari,






New Delhi.

3. R.L.Gupta and


Accounting, Oxford

Publishing

House, New Delhi.

4. Jain and Narang,



Delhi.


COMPANIES


To understand

meaning of

insurance, types,

polices and its

Lectures,

Discussions,

Notes.

1. S.N.Maheshwari,








accounts.

types and to know

different terms,

preparation of

final a/cs of

insurance

companies as per

prescribed format.

Problems on

calculation of

commission,

assured

amount and

other

provisions,

problems

relating to

Profit & Loss

a/c and B/S.

solutions for

simple,

complex and

question paper

problems.

2. Jain and Narang,



Delhi.








To know the

meaning of

Double accounts

system, difference

between double

entry and double

a/c system. Its

uses. Preparation

of different

statement and

capital a/c and

b/s. Calculation

of surplus,

reasonable return.

Lectures, notes,

format for

calculating

reasonable

return, surplus

and

distribution of

surplus.

Preparation of

capital a/c and

journal entries.

Solution for

simple,

complex and

question paper

problems.

1. S.N.Maheshwari,



2. Jain and Narang,



Delhi.







undertakings.

To know the

meaning and

types of hotels and

its customers.

Preparation of

visitors’ ledger,

calculation of

room tariffs on

different methods,

preparation of

financial

statements like

trading a/c, P&L

Lectures, notes,

format of final

a/cs. Problems

on room tariff

calculation,

problems on

final a/cs.

Solution for

simple,

complex and

question paper

problems.

1. S.N.Maheshwari,



2. Jain and Narang,



Delhi.

3. R.L.Gupta and


a/c and B/S.

Accounting, Oxford

Publishing

House, New Delhi.


AND EDUCATIONAL

INSTITUTIONS










Sheet.

To know the

meaning of non

trading concerns,

different terms. To

understand the

difference

between P&L A/c

and Income and

expenditure.

Format of Income

& Expenditure a/c

and B/s.

Lectures, notes

of different

concepts and

format of final

a/cs.

Preparation of

final a/cs of

hospitals,

education

instritutions,

clubs etc.

problems on

the same.

S olution for

simple,

complex and

question paper

problems.

1. S.N.Maheshwari,



2. Jain and Narang,









periods

required

Months






15 SEPT/OCT






10 OCT/NOV







15 AUG/SEPT





undertakings.

07 AUG

5 ACCOUNTS FOR HOSPITALS -

Meaning, need and significance of accounting for

hospitals ; forms of balance sheet, income statement –

capital and revenue and expenditure and

adjustments.

03 DEC





LESSON PLAN




Sr.

no

Chapter Learning

objectives











To understand the

meaning of legal

rules, regulations

and provisions

relating to

banking

companies.

To know the

concept of NPA

and its

classification and

provision rates.

Preparation of

financial

statements i.e.

Profit and Loss

a/c and Balance

sheet as per

prescribed format.

Lectures,

Discussions,

Notes.

Problems on

NPA

calculation and

provisions,

problems

relating to

Profit & Loss

a/c and B/S.

solutions for

simple,

complex and

question paper

problems.

1. S.N.Maheshwari,






New Delhi.

3. R.L.Gupta and


Accounting, Oxford

Publishing

House, New Delhi.

4. Jain and Narang,



Delhi.


COMPANIES







accounts.

To understand

meaning of

insurance, types,

polices and its

types and to know

different terms,

preparation of

final a/cs of

insurance

companies as per

prescribed format.

Lectures,

Discussions,

Notes.

Problems on

calculation of

commission,

assured

amount and

other

provisions,

problems

relating to

Profit & Loss

a/c and B/S.

solutions for

simple,

complex and

question paper

problems.

1. S.N.Maheshwari,



2. Jain and Narang,



Delhi.








To know the

meaning of

Double accounts

system, difference

between double

entry and double

a/c system. Its

uses. Preparation

of different

statement and

capital a/c and

b/s. Calculation

of surplus,

reasonable return.

Lectures, notes,

format for

calculating

reasonable

return, surplus

and

distribution of

surplus.

Preparation of

capital a/c and

journal entries.

Solution for

simple,

complex and

question paper

problems.

1. S.N.Maheshwari,



2. Jain and Narang,



Delhi.







undertakings.

To know the

meaning and

types of hotels and

its customers.

Preparation of

visitors’ ledger,

calculation of

room tariffs on

different methods,

preparation of

Lectures, notes,

format of final

a/cs. Problems

on room tariff

calculation,

problems on

final a/cs.

Solution for

simple,

complex and

1. S.N.Maheshwari,



2. Jain and Narang,



Delhi.

financial

statements like

trading a/c, P&L

a/c and B/S.

question paper

problems.

3. R.L.Gupta and


Accounting, Oxford

Publishing

House, New Delhi.


AND EDUCATIONAL

INSTITUTIONS










Sheet.

To know the

meaning of non

trading concerns,

different terms. To

understand the

difference

between P&L A/c

and Income and

expenditure.

Format of Income

& Expenditure a/c

and B/s.

Lectures, notes

of different

concepts and

format of final

a/cs.

Preparation of

final a/cs of

hospitals,

education

instritutions,

clubs etc.

problems on

the same.

S olution for

simple,

complex and

question paper

problems.

1. S.N.Maheshwari,



2. Jain and Narang,





SEM- M.Com FOURTH PAPER CODE: 4.1

SUBJECT: CORPORATE GOVERNANCE



periods

required

Months

1 INTRODUCTION

Meaning and origin of corporate governance; top

corporate and sources of corporate power; theories of

corporate governance-agency theory-sources and

costs of agency conflict; stakeholders’ theory;

corporate governance mechanisms-internal and

external; corporate governance models-US-UK

model, European model and Japanese Model; linkage

between corporate governance and economic

development.

08 FEB

2 CORPORATE GOVERNANCE IN INDIA Nature

of companies in India-familymanaged and widely-

held; shareholding pattern in Indian Companies;

12 FEB/MAR

reasons for poor governance standards; governance

models in India, Managing agency model, business-

house model and anglo-american model; progress of

governance in India; governance standards in public

sector enterprises, banking and insurance companies.

3 CORPORATE BOARDS AND CORPORATE

GOVERNANCE

Powers, role and types of corporate boards; strategic

role of boards and functions; determinants of board

effectiveness-size, composition, information,

compensation, meetings and evaluation of board

performance; role and functions of board chairman;

duties and responsibilities of directions; board

dynamics; succession planning; role and

responsibilities of CEOs vis-à-vis governance.

12 MAR

4 BOARD COMMITTEES

Need, objectives, types, number and functions of

board committees-audit, compensation, nomination,

environment, risk, strategic committees, etc;

requirements for effective board.

07 APRIL

5 GOVERNANCE COMMITTEES

Committees in UK – Cadbury, Hampel, Greenbury,

Smith and combined code, OECD principles of

governance.

Governance committees in India – CH, Birla, Naresh

Chandra and Narayan murthy committees – major

recommendations, listing agreement and caluse 49,

role of SEBI in governance, extent of compliance of

governance code in India, governance rating in India.

11 APRIL/MAY






Objectives of the study: To teach practices and policies regarding corporate practices in India. To

know the concepts of corporate structures, membership, formation of committees and suggestions

and recommendations of different committees.

Sr. Chapter Learning Pedagogy Reference Sources

no objectives

1. INTRODUCTION

Meaning and origin of corporate

governance; top

corporate and sources of corporate

power; theories of corporate

governance-agency theory-sources

and costs of agency conflict;

stakeholders’ theory; corporate

governance mechanisms-internal

and external; corporate

governance models-US-UK model,

European model and Japanese

Model; linkage between corporate

governance and economic

development.

To know the

meaning of

corporate

governance, its

relevance in

present scenario

and different

scams of mis

governance in

India and abroad.

To study the

different models

of corporate

governance.

Lectures,

PowerPoint

presentation,

Discussions,

Notes.

Discussion of

published

articles in

reputed

journals

relating to the

topic.

1.C.Fernando: Corporate-

Governance, Principles,

Policies and Practices,


Delhi, 2006

2. Kesho Prasad :



3. Vasudha Joshi :


The Indian Scenario

Foundations


4. Journals

5. Internet.

2. CORPORATE GOVERNANCE

IN INDIA Nature of companies in

India-familymanaged and widely-

held; shareholding pattern in

Indian Companies; reasons for

poor governance standards;

governance models in India,

Managing agency model, business-

house model and anglo-american

model; progress of governance in

India; governance standards in

public sector enterprises, banking

and insurance companies.

To know the

hierarchy of

family managed

companies in

India. To study

different models

of corporate

governance.

Lectures,

Power point

presentation

and notes.

Discussion of

published

articles in

reputed

journals

relating to the

topic.





Delhi, 2006

2. Kesho Prasad :



3. Vasudha Joshi :


The Indian Scenario

Foundations


4. Journals

5. Internet.

3. CORPORATE BOARDS AND

CORPORATE GOVERNANCE

Powers, role and types of

To study the

meaning, nature

and structure of

Lectures,

Power point

presentation

1.C.Fernando: Corporate



corporate boards; strategic role of

boards and functions;

determinants of board

effectiveness-size, composition,

information, compensation,

meetings and evaluation of board

performance; role and functions of

board chairman; duties and

responsibilities of directions; board

dynamics; succession planning;

role and responsibilities of CEOs

vis-à-vis governance.

boards. Role,

powers, functions

and authority of

board members,

CEO and

chairman.

and case

studies with

examples.

Discussion of

published

articles in

reputed

journals

relating to the

topic.


Delhi, 2006

2. Kesho Prasad :



3. Vasudha Joshi :


The Indian Scenario

Foundations


4. Journals

5. Internet.

4. BOARD COMMITTEES

Need, objectives, types, number

and functions of board

committees-audit, compensation,

nomination, environment, risk,

strategic committees, etc;


To understand the

importance of

forming different

committees. To

know the

structure and

functions of each

committee type.

Lectures,

Power point

presentation

and case

studies with

examples.

Discussion of

published

articles in

reputed

journals

relating to the

topic.





Delhi, 2006

2. Kesho Prasad :



3. Vasudha Joshi :


The Indian Scenario

Foundations


4. Journals

5. Internet.

5. GOVERNANCE COMMITTEES

Committees in UK – Cadbury,

Hampel, Greenbury, Smith and

combined code, OECD principles

of governance.

Governance committees in India –

CH, Birla, Naresh Chandra and

To know the

contributions

recommendations

by different

committees.

To understand the

role of SEBI in

corporate

Lectures,

Power point

presentation

and case

studies with

examples.

Discussion of

published

articles in





Delhi, 2006

2. Kesho Prasad :

Narayan murthy committees –

major recommendations, listing

agreement and caluse 49, role of

SEBI in governance, extent of

compliance of governance code in

India, governance rating in India.

governance. reputed

journals

relating to the

topic.



3. Vasudha Joshi :


The Indian Scenario

Foundations


4. Journals

5. Internet.







periods

required

Months

1 INTRODUCTION









development.

08 FEB









12 MAR


GOVERNANCE








12 MAR/APR


4 BOARD COMMITTEES





07 APRIL




governance.






11 MAY









Sr.

no

Chapter Learning

objectives


1. INTRODUCTION


governance; top









To know the

meaning of

corporate

governance, its

relevance in

present scenario

and different

scams of mis

governance in

India and abroad.

To study the

different models

of corporate

Lectures,

PowerPoint

presentation,

Discussions,

Notes.

Discussion of

published

articles in

reputed

journals

relating to the

topic.





Delhi, 2006

2. Kesho Prasad :



3. Vasudha Joshi :




development.

governance. Corporate Governance –

The Indian Scenario

Foundations


4. Journals

5. Internet.














To know the

hierarchy of

family managed

companies in

India. To study

different models

of corporate

governance.

Lectures,

Power point

presentation

and notes.

Discussion of

published

articles in

reputed

journals

relating to the

topic.





Delhi, 2006

2. Kesho Prasad :



3. Vasudha Joshi :


The Indian Scenario

Foundations


4. Journals

5. Internet.
















To study the

meaning, nature

and structure of

boards. Role,

powers, functions

and authority of

board members,

CEO and

chairman.

Lectures,

Power point

presentation

and case

studies with

examples.

Discussion of

published

articles in

reputed

journals

relating to the

topic.





Delhi, 2006

2. Kesho Prasad :



3. Vasudha Joshi :


The Indian Scenario

Foundations


4. Journals

5. Internet.

4. BOARD COMMITTEES







To understand the

importance of

forming different

committees. To

know the

structure and

functions of each

committee type.

Lectures,

Power point

presentation

and case

studies with

examples.

Discussion of

published

articles in

reputed

journals

relating to the

topic.





Delhi, 2006

2. Kesho Prasad :



3. Vasudha Joshi :


The Indian Scenario

Foundations


4. Journals

5. Internet.





of governance.








India, governance rating in India.

To know the

contributions

recommendations

by different

committees.

To understand the

role of SEBI in

corporate

governance.

Lectures,

Power point

presentation

and case

studies with

examples.

Discussion of

published

articles in

reputed

journals

relating to the

topic.





Delhi, 2006

2. Kesho Prasad :



3. Vasudha Joshi :


The Indian Scenario

Foundations


4. Journals

5. Internet.







periods

required

Months

1 INTRODUCTION









08 FEB

development.









12 MAR


GOVERNANCE









12 MAR/APR

4 BOARD COMMITTEES





07 APRIL




governance.






11 MAY









Sr.

no

Chapter Learning

objectives


1. INTRODUCTION


governance; top

To know the

meaning of

corporate

governance, its

Lectures,

PowerPoint

presentation,

Discussions,















development.

relevance in

present scenario

and different

scams of mis

governance in

India and abroad.

To study the

different models

of corporate

governance.

Notes.

Discussion of

published

articles in

reputed

journals

relating to the

topic.


Delhi, 2006

2. Kesho Prasad :



3. Vasudha Joshi :


The Indian Scenario

Foundations


4. Journals

5. Internet.














To know the

hierarchy of

family managed

companies in

India. To study

different models

of corporate

governance.

Lectures,

Power point

presentation

and notes.

Discussion of

published

articles in

reputed

journals

relating to the

topic.





Delhi, 2006

2. Kesho Prasad :



3. Vasudha Joshi :


The Indian Scenario

Foundations


4. Journals

5. Internet.









To study the

meaning, nature

and structure of

boards. Role,

powers, functions

and authority of

board members,

CEO and

Lectures,

Power point

presentation

and case

studies with

examples.

Discussion of

published

articles in





Delhi, 2006

2. Kesho Prasad :








chairman. reputed

journals

relating to the

topic.



3. Vasudha Joshi :


The Indian Scenario

Foundations


4. Journals

5. Internet.

4. BOARD COMMITTEES







To understand the

importance of

forming different

committees. To

know the

structure and

functions of each

committee type.

Lectures,

Power point

presentation

and case

studies with

examples.

Discussion of

published

articles in

reputed

journals

relating to the

topic.





Delhi, 2006

2. Kesho Prasad :



3. Vasudha Joshi :


The Indian Scenario

Foundations


4. Journals

5. Internet.





of governance.








To know the

contributions

recommendations

by different

committees.

To understand the

role of SEBI in

corporate

governance.

Lectures,

Power point

presentation

and case

studies with

examples.

Discussion of

published

articles in

reputed

journals

relating to the

topic.





Delhi, 2006

2. Kesho Prasad :



3. Vasudha Joshi :





SUBJECT: INTERNET TECHNOLOGIES FOR BUSINESS


India, governance rating in India. The Indian Scenario

Foundations


4. Journals

5. Internet.


periods

required

Months

1 OVERVIEW OF E-COMMERCE

E-Commerce - E-Business- Potential benefits of E-

commerce – Driving forces of E-Commerce –

Business Process Re-Engineering –E-Commerce

applications –Regulatory Environment for E-

Commerce – Competitive intelligence on the

Internet – Future of E-Commerce.

08 FEB

2 ELECTRONIC DATA INTERCHANGE (EDI):

Introduction - Traditional EDI systems - Benefits and

Drawbacks - Data transfer and standards;

Applications (Legal security and private concerns);

issues of EDI; Types of payment systems e-cash and

currency servers, e-cheques, credit cards, smart

cards, digital tokens; electronic purses and debit

cards.

10 FEB/MAR

3 INTERNET CONCEPT AND TECHNOLOGIES

concept and evolution of Internet; History and

future of Internet; types on network; Web page and

Website; domain name system, client server concept;

Hypertext publishing and hypertext information

network; benefits of hypertext,

URLS, HTTP, HTML forms

08 MAR

4 SECURITY ISSUES IN E-COMMERCE

Risks of e-commerce –Types and sources of threats,

Protecting electronic commerce assets and

intellectual property; Firewalls; Client server

network security; Data and message security;

Security tools; Digital identity and electronic

signature; Encryption and concepts of public and

private key infrastructure.

16 MAR/APR

5 RECENT DEVELOPMENTS IN COMPUTER

APPLICATIONS IT applications in

Banking, communication, Electronics, Education,

Entertainment, Healthcare, Legal field, Medical

Field, Photography and Film industry, Social life,

Transport, Traffic etc.

16 APR/MAY





LESSON PLANFOR THE ACCADEMIC YEAR 2014 - 15

Objectives of the study: The purpose of this course is to develop understanding of Web - based

Commerce and to interact with various IT professionals who may be developing e-commerce

applications.

Sr.

no

Chapter Learning

objectives


1. OVERVIEW OF E-COMMERCE

E-Commerce - E-Business-

Potential benefits of E-commerce –

Driving forces of E-Commerce –

Business Process Re-Engineering –

E-Commerce applications –

Regulatory Environment for E-

Commerce – Competitive

intelligence on the


To know the

meaning,

importance and

benefits of

eCommerce. To

understand the

differences

between manual

working and

eworking. To

know about future

of ecommerce.

Lectures,

PowerPoint

presentation,

Discussions,

Notes.

1..James O’ Brien,

Management Information

Systems, TMH, New

Delhi.

2. C.S.V. Mutrhy, e-

commerce application &

technology.

3. Internet.

2. ELECTRONIC DATA

INTERCHANGE (EDI):

Introduction - Traditional EDI

systems - Benefits and Drawbacks

- Data transfer and standards;

Applications (Legal security and

private concerns); issues of EDI;

Types of payment systems e-cash

and currency servers, e-cheques,

credit cards, smart cards, digital

tokens; electronic purses and debit

cards.

To know the

meaning and

different sources

of EDI. To

understand the

working format of

EDI, etransfer of

money, echeques,

epurses etc.

Lectures,

Power point

presentation

and notes.

1.James O’ Brien,


Systems, TMH, New

Delhi.



technology.

3. Internet.

3. INTERNET CONCEPT AND

TECHNOLOGIES

concept and evolution of Internet;

History and future of Internet;

types on network; Web page and

Website; domain name system,

client server concept; Hypertext

publishing and hypertext

information network; benefits of

hypertext,


To study the

evolution and

growth of

Internet. To know

the meaning of

webpage, website,

HTML. To create

sample webpages

in practical

sessions.

Lectures,

Power point

presentation

and creation of

simple HTML

programs.

Designing of

simple

webpages in

practical

sessions.

1.James O’ Brien,


Systems, TMH, New

Delhi.



technology.

3. Internet.

4. SECURITY ISSUES IN E-

COMMERCE

Risks of e-commerce –Types and

To know the

risks/threats for

ecommerce. To

Lectures,

Power point

presentation

1.James O’ Brien,


Systems, TMH, New

sources of threats, Protecting

electronic commerce assets and

intellectual property; Firewalls;

Client server network security;

Data and message security;

Security tools; Digital identity and

electronic signature; Encryption

and concepts of public and private

key infrastructure.

study protection

of ecommerce

with the help of

security tools,

encryption etc.

and notes. Delhi.



technology.

3. Internet.

5. RECENT DEVELOPMENTS IN

COMPUTER APPLICATIONS


communication, Electronics,





Traffic etc.

To know the IT

developments in

communication,

banking, medical

field, film industry

etc. Comparative

analysis of manual

working and

working with IT.

Lectures,

Power point

presentation

and notes.

1.James O’ Brien,


Systems, TMH, New

Delhi.



technology.

3. Internet.







periods

required

Months








08 FEB








cards.

10 FEB/MAR








08 MAR









16 MAR/APR







16 APR/MAY








applications.

Sr.

no

Chapter Learning

objectives










intelligence on the


To know the

meaning,

importance and

benefits of

eCommerce. To

understand the

differences

between manual

working and

eworking. To

know about future

of ecommerce.

Lectures,

PowerPoint

presentation,

Discussions,

Notes.



Systems, TMH, New

Delhi.



technology.

3. Internet.

2. ELECTRONIC DATA

INTERCHANGE (EDI):








To know the

meaning and

different sources

of EDI. To

understand the

working format of

EDI, etransfer of

money, echeques,

epurses etc.

Lectures,

Power point

presentation

and notes.

1.James O’ Brien,


Systems, TMH, New

Delhi.



technology.



cards.

3. Internet.


TECHNOLOGIES








hypertext,


To study the

evolution and

growth of

Internet. To know

the meaning of

webpage, website,

HTML. To create

sample webpages

in practical

sessions.

Lectures,

Power point

presentation

and creation of

simple HTML

programs.

Designing of

simple

webpages in

practical

sessions.

1.James O’ Brien,


Systems, TMH, New

Delhi.



technology.

3. Internet.


COMMERCE










key infrastructure.

To know the

risks/threats for

ecommerce. To

study protection

of ecommerce

with the help of

security tools,

encryption etc.

Lectures,

Power point

presentation

and notes.

1.James O’ Brien,


Systems, TMH, New

Delhi.



technology.

3. Internet.









Traffic etc.

To know the IT

developments in

communication,

banking, medical


etc. Comparative

analysis of manual

working and

working with IT.

Lectures,

Power point

presentation

and notes.

1.James O’ Brien,


Systems, TMH, New

Delhi.



technology.







periods

required

Months



08 FEB

3. Internet.













cards.

10 FEB/MAR








08 MAR









16 MAR/APR







16 APR/MAY








applications.

Sr.

no

Chapter Learning

objectives




To know the

meaning,

Lectures,

PowerPoint









intelligence on the


importance and

benefits of

eCommerce. To

understand the

differences

between manual

working and

eworking. To

know about future

of ecommerce.

presentation,

Discussions,

Notes.

Systems, TMH, New

Delhi.



technology.

3. Internet.

2. ELECTRONIC DATA

INTERCHANGE (EDI):










cards.

To know the

meaning and

different sources

of EDI. To

understand the

working format of

EDI, etransfer of

money, echeques,

epurses etc.

Lectures,

Power point

presentation

and notes.

1.James O’ Brien,


Systems, TMH, New

Delhi.



technology.

3. Internet.


TECHNOLOGIES








hypertext,


To study the

evolution and

growth of

Internet. To know

the meaning of

webpage, website,

HTML. To create

sample webpages

in practical

sessions.

Lectures,

Power point

presentation

and creation of

simple HTML

programs.

Designing of

simple

webpages in

practical

sessions.

1.James O’ Brien,


Systems, TMH, New

Delhi.



technology.

3. Internet.


COMMERCE





To know the

risks/threats for

ecommerce. To

study protection

of ecommerce

with the help of

security tools,

Lectures,

Power point

presentation

and notes.

1.James O’ Brien,


Systems, TMH, New

Delhi.







key infrastructure.

encryption etc. commerce application &

technology.

3. Internet.









Traffic etc.

To know the IT

developments in

communication,

banking, medical


etc. Comparative

analysis of manual

working and

working with IT.

Lectures,

Power point

presentation

and notes.

1.James O’ Brien,


Systems, TMH, New

Delhi.



technology.

3. Internet.

B.COM: I SEMESTER

Subject: BUSINESS ECONOMICS – I

Year – 2014-15

Units Topics No of

periods

Month

1 Business Economics – meaning and scope, Decision –

making in business, Fundamental concepts – Incremental

and marginal principle, opportunity cost, Time

perspective and Discounting principle.

08 June / july

2 Demand: Price – Quality Relationship, Demand

function, Demand,Distinctions measurement of Price,

Income, Cross and Advertising Elasticity, Demand

Forecasting – meaning and trend projection method.

12 July/august

3 Supply Analysis: Meaning & Law of supply

determinants of supply – Elasticity of Supply

06 July /august

4 Production: Modern Classification Factors of

Production. Production Function- Cobb-Douglas

production function- Function, Law of variable

proportions – Economies and Diseconomies of scale –

Production possibilities Curve

12 August /

September

5

Revenue: Average and Marginal Revenue, Cost – AC,

MC, TC, FC, VC, AFC, AVC concepts and calculations

– short run & long run cost curves – Cost control and

cost reduction

12 September /

October

FLOW CHART

SUB: FINANCIAL ACCOUNTING-II

Year – 2015-16

SL

NO.

CHAPTER DURATION

1 Consignment Accounts: Meaning of consignment and

Important terms used in consignment. Valuation of stock,

normal loss, abnormal loss; problems relating to consignment

in the books of consignor and consignee, cost-price method

and invoice-price method.

December

2 Branch Accounts: Dependent Branches: Features - Books of

accounts - Methods of accounting of dependent branches:

Debtors System, Stock and debtors (Cost price & Invoice Price )

December -

January

3 Hire Purchase Accounting: Hire Purchase System: Features

Accounting Treatment in the Books of Hire Purchaser and Hire

Vendor - Default and Repossession.

January

4 Partnership: The concept of limited liability partnership:

Meaning – Objectives features – Merits in conversion of joint

Stock companies into Ltd. Liability partnership.

January- February

FLOWCHART

Subject: Computer Applications – I

Year: 2016-17

Chapter /

module Topics

No. Of

periods

required

Months

I

Introduction to ms excel: features of ms excel -

spreadsheet / worksheet , workbook , cell, cell pointer,

cell address etc - parts of ms excel window – saving ,

Opening and closing workbook – insertion and deletion

of worksheet – entering and editing data in worksheet –

cell range – formatting - auto fill – formulas and its

Advantages – references : relative , absolute and mixed.

10 Jun-jul

II

Working with ms excel: functions: meaning and

advantages of functions, different types of functions

available in excel – templates – charts – graphs –

macros: meaning and advantages of macros , creation ,

editing and deletion of macros – data sorting , filtering ,

validation , consolidation , grouping, pivot table and

pivot chart reports.

10 Jul

III

Dbms: database systems – evolution – file oriented

systems – database models - database system

components – database systems in the organization -

data sharing strategic database planning – database and

Management control – risks and costs, database

development. Database design – principles of

conceptual database design – conceptual data models,

fundamentals concepts – relational model – relational

database implementation.

10 Jul-aug

IV

Ms access: data , information, database, file , record,

fields – features, advantages and limitations of ms

access – application of ms access – parts of ms access

window – tables , forms , queries and reports - data

validity checks.

10 Aug

V

Management information system: concept of mis,

data, source of data , data processing, information

requirements of different levels of organisation. Desired

Properties of management information. Role of a

system analyst and his responsibilities in an

organization.

10 Sept

DEPARTMENT OF ECONOMICS

Flow Chart 2017-18

B.COM: IV SEMESTER

Subject: INTERNATIONAL BUSINESS ECONOMICS

Year: 2017-18

Units Topics No of

periods

Month

1 Introduction : Nature and importance of international

trade, competitive cost theory, modern theory of

international trade, terms of trade

10 December/

January

2 Balance Trade and Balance of payments – Causes for

disequilibrium in BOP & correction of BOP, Devaluation of

Indian Rupee, tariffs & Quotas

08 January

3 Foreign Exchange – meaning and importance of exchange

rates, types – spot, forward, fixed & flexible exchange rates,

purchasing power parity theory, forex markets and it

functions.

10 February

4 Nature and Scope of International Business : Meaning

and definition of international business, characteristics of

international Business, Domestics V/s international

Business, Model of entry in international business

10 February/

March

5

Multinational companies (MNCs): Meaning and

definition of MNCs, Characteristics, Growth of MNCs,

Advantages and disadvantages of MNCs, Control of MNCs

in India. International co-operation – SAARC, BRICS

International Institutions, IMF, IBRD, WTO.

12 March/

April

FLOW CHART INDIAN FINANCIAL MARKET

B.COM V SEMESTER Year: 2018-19

Unit No

Chapter

Hours To Be Spent

Duration From To

I

INTRODUCTION Financial System– Definition-Meaning- Objectives-Structure of Indian Financial System-Issues in India.

10

December

December

II

FINANICAL MARKETS

Financial markets-Meaning-Characteristics-Classification –Money Market -Meaning Features –Functions –Players –Instruments

10

December

January

III

CAPITAL MARKET:

Definition Meaning –Features -Functions-

Players and Instruments -Primary Capital

Market-Mechanism of New Issue.

10

February

March

IV

SECONDARY CAPITAL MARKET: Stock Exchange Meaning- Objectives-Significance of Stock Exchange in India –Jobbers -Brokers -Sub brokers –Market Making – Settlement Procedure

10

March

March

V

MUTUAL FUNDS

Definition – Meaning -Characteristics –Structure – Functions- Institutions in MFs- Types of Schemes-Risks- Determination of NAV.

10

March

April

KLS Gogte College of Commerce

Flow Chart of Direct Taxes BCom 6th Semester Year: 2019-20

Sl. No. Details of unit/topic to be covered Hourly classes

1. Unit 1: GST Rates December

2. Zero Rated Taxes, Exemptions, Nil Rated Taxes, Non-Taxable Supplies December

3. Zero Rated Taxes, Exemptions, Nil Rated Taxes, Non-Taxable Supplies December

4. Exemption and Lower Rate of Tax for essential goods/services, January

5. Exemption and Lower Rate of Tax for essential goods/services, January

6. Abatements in GST, January

7. GST Structure Rates January

8. GST Structure Rates January

9. Unit 2: Valuations under GST January

10. Consideration: Meaning and Types January

11. Valuation Rules in GST:General and Special Rules January




15. Special Rules under Chapter IV Rule 27 to 35 January

16. Special Rules under Chapter IV Rule 27 to 35 January

17. Special Rules under Chapter IV Rule 27 to 35 February

18. Other Cases for Valuation of Supply: Import/Export of Goods/Services, Valuation of Discounts

February

19. Other Cases for Valuation of Supply February




23. Numerical Problems and Case Studies February




27. Numerical Problems and Case Studies March

28. Unit 3: ITC March

29. ITC: Meaning, Manner of Taking Credit, March

30. Tax Invoices: Meaning and Essentials March

31. Credit Note and Debit Note March

32. Problems on ITC March

33. Problems on ITC and Case Studies March

34. Unit 4: Payment Process, Returns and Refunds in GST March

35. Features, Payment Options, Time Period and Refunds March

36. Assessment and Types, Returns in GST March

37. GSTRs April

38. Unit 5:Refund of GST April

39. Meaning, Options, Applicability, Excess Payment of Taxes, Pre-deposit April

40. Volume Based Discount and Credit Note April

41. Time Period and Refund Applications April

42. Case Studies April



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