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Bangalore Central University 2nd sem BCOM Study Materials (New Syllabus)

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Bangalore Central Universit BBA syllabus 2021

New Syllabus




To enable the students to have a comprehensive understanding about the provisions of the  Company’s Act and Corporate Accounts and Reporting. 

To analyses the Financial statements for economic decision at corporate level To enable the students to read annual report. 

UNIT 1: ISSUE OF SHARES 8Hrs. Meaning of Share, Types of Shares – Preference shares and Equity shares – Issue of Shares at par, at  Premium, at Discount: Pro-Rata Allotment; Journal Entries relating to issue of shares; Preparation of  respective ledger accounts; Preparation of Balance Sheet in the Vertical form (Practical Problems). 

UNIT 2: COMPANY FINAL ACCOUNTS 20 Hrs. Statutory Provisions regarding preparation of Company Final Accounts – Treatment of Special Items,  Managerial Remuneration, Tax deducted at source, Advance payment of Tax, Provision for Tax,  Depreciation, Interest on debentures, Dividends, Rules regarding payment of dividends, Transfer to  Reserves, Preparation of Profit and Loss Account and Balance Sheet (Vertical Form Schedule -III)  (Practical Problems). 

UNIT 3: FINANCIAL STATEMENTS ANALYSIS 10 Hrs. Comparative Statements - Comparative Income Statement, Comparative Balance Sheet; Common size  Statements – Common Size Income Statement, Common Size Balance Sheet – Trend Percentages.  (Analysis and Interpretation) 

UNIT 4: INTERNATIONAL FINANCIAL REPORTING STANDARDS 10 Hrs. International Financial Reporting Standards- meaning of IFRS, relevance of IFRS in India, merits and  limitations of IFRS; Process of setting IFRS- practical challenges in implementing IFRS; Convergence of  IFRS in India; List of International Financial Reporting Standards issued by IASB. 

UNIT 4: CORPORATE REPORTING (ANNUAL REPORTING) 8 Hrs. Corporate Reporting - meaning, types, characteristics of financial report, users of corporate report;  Components corporate report– general corporate information, financial highlights, letter to the  shareholders from the CEO, management's discussion and analysis; Financial Statements-balance sheet,  income statement, and cash flow statement, notes to the financial statements; Auditor's report; Accounting  Policies; Corporate Governance Report; Corporate Social Responsibility Report (Discuss only Role and  Significance of above components of corporate report). 


Collect financial statement of a company and analyse the same and write a summary for  management decision making.  

Write a summary of two companies’ annual report. 

List out the accounting policies in annual report of the company 

List 20 IFRSs


  1. Anil Kumar, Rajesh Kumar & Mariyappa – Corporate Accounting, HPH.  2. Soundrarajan A and K. Venkataramana, Corporate Accounting, SHBP.  
  2. S. P. Jain and K. L. Narang – Corporate Accounting, Kalyani Publishers. 4. SP Iyengar, Advanced Accountancy, Sultan Chand and Sons, New Delhi.  5. Tulsian and Tulsian, “ Financial Reporting”, S.Chand 
  3. Ramachandran, and Kakani, “How to Analyze Financial Statements”, Tata McGraw Hill 7. Palat, Raghu, “How to Read Annual Reports and Balance Sheets”, JAICO Publishing House 8. Dash A.P., “Financial Wisdom – Finance for Non-Finance Executives”, Dreamtech Press


OBJECTIVE: To provide basic knowledge of mathematics and their application to commercial situations. 

UNIT 1: NUMBER SYSTEM 04 Hrs. Introduction – Natural Numbers - Even Numbers – Odd Numbers – Integers – Prime Numbers – Rational  and Irrational numbers, Real Numbers, HCF and LCM ( Simple problems).  

UNIT 2: THEORY OF EQUATIONS 10 Hrs. Introduction – Meaning - Types of Equations – Simple/ Linear Equations and Simultaneous Equations (only  two variables), Elimination and Substitution Methods only. Quadratic Equation - Factorization and Formula  Method (ax² + bx + c = 0 form only). Simple problems 

UNIT 3: INDCIES, MATRICES AND LOGRITHEMS 16 Hrs. Meaning – types – operation on matrices – additions – subtractions and multiplication of two matrices – transpose – determinants – minor of an element – co-factor of an element –inverse – crammers rule in two  variables – problems. 

Indices and Logarithms: Meaning- Basic Laws of Indices and their application for simplification. Laws of  Logarithms –Common Logarithm, Application of Log Table for Simplification. 

UNIT 4: COMMERCIAL ARITHMETIC 16 Hrs. Simple Interest, Compound Interest including yearly and half yearly calculations, Annuities, Percentages,  Bills Discounting, Ratios and proportions, duplicate-triplicate and sub-duplicate of a ratio. Proportions:  third, fourth and inverse proportion - problems. 

UNIT 5: PROGRESSIONS 10 Hrs. PROGRESSIONS: Arithmetic Progression - Finding the ‘nth’ term of AP and Sum to nth term of AP.  Insertion of Arithmetic Mean Geometric Progression – Finding the ‘nth’ term of GP and sum to ‘nth’ term  of GP and insertion of Geometric Mean. 


Develop an Amortization Table for Loan Amount – EMI Calculation.  

Secondary overhead distribution summary using Simultaneous Equations Method. Preparation of Bank Statement. 

Application of Matrix In Business Problems  


  1. Saha: Mathematics for Cost Accountants, Central Publishers  
  2. R.G. Sahaand Others – Methods and Techniques for Business Decisions, VBH  3. Dr. SanchetiandKapoor: Business Mathematics and Statistics, Sultan Chand  4. Zamarudeen: Business Mathematics, Vikas 
  3. R.S Bhardwaj :Mathematics for Economics and Business  
  4. Madappa, mahadi Hassan, M. IqbalTaiyab – Business Mathematics, Subhash 7. G.R. Veena and Seema : Business Mathematics and Statistics I.K. Intl Publishers 



To enable the students to learn the basics of individual behavior and group behavior. To understand the organizational dynamics  

UNIT 1: ORGANIZATIONALBEHAVIOUR 04 Hrs. Organization Behavior– Meaning, Definition of OB, Importance of OB, Foundations of OB. 

UNIT 2: FOUNDATIONS OF INDIVIDUAL BEHAVIOUR 22 Hrs. Personal Factors, Environmental Factors, organization systems and resources 

Personality-Meaning, Nature, Determinants and Traits of Personality 

Perception- Meaning, Factors influencing perception, Perceptual Process, Perceptual Errors, Managing  Perceptions. 

Learning-Nature, Theories of Learning-classical conditioning theory, Operant conditioning theory,  Cognitive learning theory, Social learning theory, Principles of Learning. 

Attitude - Nature, Formation, Barriers to change in attitude and ways to overcome barriers.  

UNIT 3: MOTIVATION AND LEADERSHIP 10 Hrs. Motivation theories- Maslow’s Need hierarchy theory, Herzberg’s Two factor theory, McGregor’s X and  Y theory; Leadership – Meaning, Formal and Informal Leadership, Characteristics of leadership;  Leadership Styles – Autocratic style, Democratic style, Participative style, Laissez faire Leadership Styles,  Transition Leadership, Transformative Leadership, Charismatic Leadership Style. 

UNIT 4: GROUP AND TEAM DYNAMICS 16 Hrs. Group Dynamics-meaning, Types of Group, Development of Groups- Stages of Group Development,  Determinants of Group Behavior, Team Dynamics- meaning, Types of Teams: Conflict-sources of conflict  and ways of resolving conflict, managing interpersonal relationships 

UNIT 5: ORGANIZATIONAL CHANGE 04 Hrs. Meaning, Nature of change, Factors influencing change, Resistance to change, Overcoming resistance,  


  • Two cases on the above syllabus should be analyzed and record in the skill development  ● Draw Blake and Mouton managerial grid 
  • List the determinants of personality 


  1. Fred Luthans, Organizational Behaviour. McGraw Hill 
  2. Robbins, Organizational Behaviour, International Book House. 
  3. John W. Newstrom and Kieth Davis, Organizational Behaviour, McGraw Hill. 
  4. K. Aswathappa, Organizational Behaviour, HPH. 
  5. Appanniah and, Management and Behavioural Process, HPH 
  6. Sharma R.K and Gupta S.K, Management and Behaviour Process, Kalyani Publishers. 7. Rekha and Vibha – Organizational Behavioural, VBH. 
  7. P.G. Aquinas Organizational Behavior, Excel Books. 
  8. M. Gangadhar. V.S.P.Rao and P.S.Narayan, Organizational Behaviour



To enable the students to understand the concept of marketing, its applications and the recent trends  in Marketing. 

UNIT 1: INTRODUCTION TO MARKETING 10 Hrs. Meaning and Definition, Concepts of Marketing, Approaches to Marketing, Functions of Marketing. Recent trends in Marketing-E- business, Tele-marketing, M-Business, Green Marketing, Relationship  Marketing, Concept Marketing, Digital Marketing, social media marketing and E-tailing (Meaning only). 

UNIT 2: MARKETING ENVIRONMENT (MACRO) 10 Hrs. Meaning, Demographic, Economic, Natural, Technological, Political, Legal, Socio-Cultural Environment. 

UNIT 3: MARKET SEGMENTATION AND CONSUMER BEHAVIOUR 10 Hrs. Meaning and Definition, Bases of Market Segmentation, Requisites of Sound Market Segmentation;  Consumer Behavior-Factors influencing Consumer Behavior; Buying Decision Process. 

UNIT 4: MARKETING MIX 20 Hrs. Meaning, Elements of Marketing Mix (Four P’s) – Product, Price, Place, Promotion. Product-Product Mix, Product Line, Product Lifecycle, New Product Development, Reasons for Failure of  New Product, Branding, Packing and Packaging, Labeling,  

Pricing – Objectives, Factors influencing Pricing Policy, Methods of Pricing; 

Physical Distribution–Meaning, Factors affecting Channel Selection, Types of Marketing Channels.  Promotion – Meaning and Significance of Promotion, Personal Selling and Advertising (Meaning Only) 

UNIT 5: SERVICES MARKETING 06 Hrs. Meaning and definition of services, difference between goods and services, features of services, seven P’s  of services marketing (concepts only). 


Two cases on the above syllabus should be analyzed and recorded in the skill development  Design a logo and tagline for a product of your choice  

Develop an advertisement copy for a product. 

Prepare a chart for distribution network for different products. 


  1. Philip Kotler, Marketing Management, Prentice Hall.  
  2. Lovelock Christopher, Services Marketing: People, Technology, Strategy, PHI 3. William J. Stanton, Michael J.Etzel, Bruce J Walker, Fundamentals of Marketing, McGraw Hill  Education. 
  3. Bose Biplab, Marketing Management, Himalaya Publishers.  
  4. J.C. Gandhi, Marketing Management, Tata McGraw Hill. 
  5. Ramesh and Jayanti Prasad: Marketing Management, I.K. International  
  6. Sontakki, Marketing Management, Kalyani Publishers. 
  7. P N Reddy and Appanniah, Marketing Management, HPH.

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