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Bangalore North University 4th Sem BCOM Study Materials

Download free BCOM 4th sem module wise notes, latest solved question papers, previous 5 years question paper till 2021, model question papers, easy notes, exam-oriented notes are available on this website chaloexam.com of Bangalore North University

Old Syllabus

Syllabus

4.3 ADVANCED CORPORATE ACCOUNTING 

OBJECTIVE 

The objective is to enable the students to develop awareness about Corporate Accounting in conformity  with the Provision of Companies’ Act and latest amendments thereto with adoption of Accounting  Standards. 

Unit 1: REDEMPTION OF PREFERENCE SHARES 10 Hrs Meaning – legal provisions – treatment regarding premium on redemption – creation of Capital  Redemption Reserve Account– Fresh issue of shares – Arranging for cash balance for the purpose of  redemption – minimum number of shares to be issued for redemption – issue of bonus shares – preparation  of Balance sheet (vertical forms) after redemption.  

Unit 2: MERGERS AND ACQUISITION OF COMPANIES 16 Hrs 

Meaning of Amalgamation and Acquisition – Types of Amalgamation – Amalgamation in the nature of  Merger – Amalgamation in the nature of Purchase - Methods of Purchase Consideration – Calculation of  Purchase Consideration (Ind AS 103) (Old AS14), Net asset Method - Net Payment Method, Accounting  for Amalgamation (Problems on both the methods) - Entries and Ledger Accounts in the Books of  Transferor Company and Transferee Company – Preparation of new Balance sheet. (Vertical Format)  (Excluding External Reconstruction). 

Unit 3: INTERNAL RECONSTRUCTION 10 Hrs Meaning – Objective – Procedure – Form of Reduction –Passing of Journal Entries – Preparation of  Reconstruction accounts – Preparation of Balance Sheet after Reconstruction. (Vertical Format) Problems. 

Unit 4: LIQUIDATION OF COMPANIES 10Hrs Meaning–Types of Liquidation – Order of Payment - Calculation of Liquidator’s Remuneration – Preparation of Liquidators Final Statement of Account.  

Unit 5: RECENT DEVELOPMENTS IN ACCOUNTING & ACCOUNTING STANDARDS (Theory Only) 10Hrs Human Resource Accounting – Environmental Accounting – Social Responsibility Accounting – Valuation of Brand. 

Indian Accounting Standards- Meaning- Need for accounting standards in India- Accounting standards  Board (ASB) process of setting accounting standards in India- A brief theoretical study of Indian  accounting standards. 

SKILL DEVELOPMENT 

List out legal provisions in respect of Redemption of Preference shares.  

Calculation of Purchase consideration with imaginary figures. 

List any 5 cases of amalgamation in the nature of merger or acquisition of Joint Stock Companies. List out legal provisions in respect of internal reconstruction.  

List out any five Indian Accounting Standards disclosures.  

BOOKS FOR REFERENCE 

  1. Arulanandam & Raman ; Corporate Accounting-II, HPH 

  2. Anil Kumar – Advanced Corporate Accounting, HPH 

  3. Roadmap to IFRS and Indian Accounting Standards by CA Shibarama Tripathy 

  4. Dr. Venkataraman. R – Advanced Corporate Accounting 

  5. S.N. Maheswari , Financial Accounting, Vikas  

  6. Soundarajan A & K. Venkataramana, Advanced Corporate Accounting, SHBP. 

  7. RL Gupta, Advanced Accountancy, Sultan Chand  

  8. K.K Verma – Corporate Accounting. 

  9. Jain and Narang, Corporate Accounting. 

  10. Tulsian, Advanced Accounting,  

  11. Shukla and Grewal – Advanced Accountancy , Sultan Chand 

  12. Srinivas Putty, Advanced Corporate Accounting, HPH. 

  13. Sreeram & Sreeram, Advanced Corporate Accounting, Adhrash Publishing House. 

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4.4 COST ACCOUNTING 

OBJECTIVE 

The objective of this subject is to familiarize students with the various concepts and elements of cost. 

Unit 1: INTRODUCTION TO COST ACCOUNTING 10 Hrs Introduction – Meaning& Definition of Cost, Costing and Cost Accounting – Objectives of Costing - Comparison between Financial Accounting and Cost Accounting –Designing and Installing a Cost  Accounting System – Cost Concepts - Classification of Costs – Cost Unit – Cost Center – Elements of  Cost – Preparation of Cost Sheet – Tenders and Quotations. 

Unit 2: MATERIAL COST CONTROL 14 Hrs Meaning – Types: Direct Material, Indirect Material. Material Control – Purchasing Procedure – Store  Keeping – Techniques of Inventory Control –Levels settings– EOQ – ABC Analysis – VED Analysis  – Just In-Time – Perpetual Inventory System – Documents used in Material Accounting - Methods of  Pricing Material Issues: FIFO, LIFO, Weighted Average Price Method and Simple Average Price  Method - Problems. 

Unit 3: LABOUR COST CONTROL 10 Hrs Meaning – Types: Direct Labour, Indirect Labour - Timekeeping – Time booking – Idle Time – Overtime – Labour Turn Over. Methods of Labour Remuneration: Time Rate System, Piece Rate  System, Incentive Systems (Halsey plan, Rowan Plan & Taylor’s differential Piece Rate System) – Problems  

Unit 4: OVERHEAD COST CONTROL 14 Hrs Meaning and Definition – Classification of Overheads – Procedure for Accounting and Control of  Overheads – Allocation of Overheads – Apportionment of Overheads – Primary Overhead  Distribution Summary – Secondary Overhead Distribution Summary – Repeated Distribution Method  and Simultaneous Equations Method – Absorption of Factory Overheads – Methods of Absorption (Theory Only) – Machine Hour Rate – Problems on Machine Hour Rate. 

Unit 5: RECONCILIATION OF COST AND FINANCIAL ACCOUNTS 08 Hrs Need for Reconciliation – Reasons for differences in Profit or Loss shown by Cost Accounts and  Profit or Loss shown by Financial Accounts – Preparation of Reconciliation Statement and  Memorandum Reconciliation Account. 

SKILL DEVELOPMENT 

Identification of elements of cost in services sector by Visiting any service sector. Cost estimation for the making of a proposed product. 

Draft the specimen of any two documents used in material account.  

Collection and Classification of overheads in an organization on the basis of functions. Prepare a reconciliation statement with imaginary figures  

BOOKS FOR REFERENCE 

  1. J. Made Gowda – Cost and Management Accounting , HPH 

  2. M.V. Skukla – Cost and Management Accounting 

  3. N.K. Prasad: Cost Accounting, Books Syndicate Pvt. Ltd. 

  4. Nigam & Sharma: Cost Accounting , HPH 

  5. Khanna Pandey & Ahuja – Practical Costing, S Chand 

  6. Soundarajan A & K. Venkataramana, Cost Accounting, SHBP.

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  1. P. K Sinha – Accounting & Costing for Managers. 

  2. M.L. Agarwal: Cost Accounting 

  3. Dr. Alice Mani: Cost Accounting, SBH. 

  4. S.P Jain & Narang: Cost Accounting , Kalyani  

  5. Palaniappan and Hariharan : Cost Accounting I.K. International Publishers 12. S.P. Iyengar: Cost Accounting, Sultan Chand ans Sons 

  6. S.N. Maheshwari: Cost Accounting, Vikas 

  7. M. N. Arora: Cost Accounting, HPH 

  8. Dutta: Cost Accounting 

  9. V. Rajesh Kumar & R.K. Sreekantha, Cost Accounting – I, Vittam Publications. 

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4.5 E-BUSINESS AND ACCOUNTING 

OBJECTIVE: 

The objective of the subject is to familiarize the students with E- Commerce models and Tally  

UNIT 1. E-BUSINESS 10 Hrs Introduction, E-Commerce – Definition, History of E-commerce, Difference between E - Commerce  and E - Business. Comparison of traditional commerce and e-commerce Advantages/ Disadvantages  of e-commerce,. E-Commerce business models – major B to B, B to C model, Consumer-to Consumer (C2C), Consumer-to-Business (C2B) model, Peer to-Peer (P2P) model – emerging trends.  web auctions, virtual communities, portals, e-business revenue models. 

UNIT 2. HARDWARE AND SOFTWARE FOR E-BUSINESS 10Hrs Web server – Internet – World Wide Web - hardware and software for web servers, web hosting  choices – shopping cart. 

Unit 3: GETTING STARTED WITH TALLY 10Hrs Meaning of Tally software – Features – Advantages - Required Hardware, Preparation for installation  of tally software - installation. Items on Tally screen: Menu options, creating a New Company, Basic  Currency information, Other information, Company features and Inventory features. 

Unit 4: CONFIGURING TALLY 16Hrs General Configuration, Numerical symbols, accts/inv info – master configuration -voucher entry configuration. Working in Tally: Groups, Ledgers, writing voucher, different types of voucher,  voucher entry Problem on Voucher entry -Trail Balance, Accounts books, Cash Book, Bank Books,  Ledger Accounts, Group Summary, Sales Register and Purchase Register, Journal Register, Statement  of Accounts, & Balance Sheet. 

Unit 5: REPORTS IN TALLY: 10Hrs Generating Basic Reports in Tally – Financial Statements – Accounting Books and Registers – Inventory Books and Registers – Exception reports – printing reports – Types of Printing  Configuration of Options – Printing Format. 

SKILL DEVELOPMENT: 

Generating the report of journal  

Generating the report on cash book 

Generating the report on profit and losing account  

Generating the report on balance sheet  

BOOKS FOR REFERENCE 

  1. Raydu – E Commerce, HPH 

  2. Suman. M – E Commerc & Accounting - HPH 

  3. Kalakota Ravi and A. B. Whinston : Frontiers of Electronic Commerce, Addison Wesley 4. Watson R T : Electronic Commerce – the strategic perspective. The Dryden press 5. Amrutha Gowry & Soundrajana, E – Business & Accounting, SHBP. 

  4. C.S.V Murthy- E Commerce, HPH 

  5. Agarwala K.N and Deeksha Ararwala: Business on the Net – Whats and Hows of E-Commerce 8. Agarwala K. N. and Deeksha Ararwala : Business on the Net – Bridge to the online store front, Macmillan,  New Delhi. 

  6. P. Diwan / S. Sharma – E – Commerce 

  7. Srivatsava: E.R.P, I.K. International Publishers 

  8. Diwan, Prag and Sunil Sharma, Electronic Commerce – A manager guide to E-business, Vanity Books  International, Delhi 

  9. Tally for Enterprise Solutions 

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4.6. STOCK AND COMMODITY MARKETS  

OBJECTIVE:  

The objective is to provide students with a conceptual framework of stock markets and Commodity  Markets, functionaries in these markets and their mode of trading. 

Unit: 1 AN OVERVIEW OF CAPITAL AND COMMODITIES MARKETS: 10 Hrs Primary Market, Secondary Market (Stock Market), Depositories, Private placements of shares / Buy  back of shares, Issue mechanism. Meaning of Commodities and Commodities Market, differences between stock market and commodities market. 

Unit: 2 STOCK MARKET: 12Hrs History, Membership, Organization, Governing body, Functions of stock Exchange, on line trading,  role of SEBI, Recognized Stock Exchanges in India (brief discussion of NSE and BSE). Derivatives  on stocks: Meaning, types (in brief). 

Unit:3 TRADING IN STOCK MARKET: 14Hrs Patterns of Trading & Settlement – Speculations – Types of Speculations – Activities of Brokers – Broker Charges – Settlement Procedure, National Securities Depository Ltd.(NSDL), Central  Securities Depository Ltd.(CSDL) (in brief).  

Unit: 4 COMMODITIES MARKET: 12Hrs History, Membership, Objectives, Functions of commodities exchange, Organization and role of  commodity exchange, Governing Body, Types of Transactions to be dealt in Commodity Market – physical market, Futures market - Differences between Physical & Future Market, options on  commodities exchanges.  

Unit: 5 TRADING IN COMMODITY MARKETS: 08Hrs Patterns of Trading & Settlement, Efficiency of Commodity Markets - Size of volumes of  Commodities 

SKILL DEVELOPMENT 

Prepare the list of recognized stock exchanges in India 

Prepare the process chart of online trading of shares and debentures. 

Prepare the chart showing Governing Body of the Commodities Market. 

Prepare the list of commodities traded on commodity market. 

Enlist the role of NSDL and CSDL.  

BOOKS FOR REFERENCE: 

  1. Gurusamy, Financial Markets and Institutions, 3rd edition, Tata McGraw Hill. 2. Saunders, Financial Markets and Institutions, 3rd edition, Tata McGraw Hill. 3. K. Venkataramana, Stock & Commodity Markets, SHBP. 

  2. B. Kulkarni – Commodity Markets & Derivatives.  

  3. Khan, Indian Financial Systems, 6th edition, Tata McGraw Hill 

  4. Bhole, L.M. (2000), Indian Financial Institutions, Markets and Management, McGraw Hill, New  York. 

  5. Srivastava R.M ; Management of Indian Financial Institutions 

  6. Pallavi Modi : Equity – The Next Investment Destination  

  7. Prriswami – Indian Financial System 

  8. Ghowria Khatoon – Stock & Commodity Markets, VBH.

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4.7 PRINCIPLES OF EVENT MANAGEMENT 

OBJECTIVE:  

The objective is to provide students with a conceptual framework of Event Management, Event  Services, Conducting Event and Managing Public Relations. 

Unit: 1- INTRODUCTION TO EVENT MANAGEMENT 12 Hrs Event- Meaning- Why Event Management- Analysis of Event, Scope of Event, Decision Makers Event Manager Technical Staff- Establishing of Policies & Procedure- Developing Record Keeping  Systems. 

Unit: 2-EVENT MANAGEMENT PROCEDURE 12 Hrs Principles for holding an Event, General Details, Permissions- Policies, Government and Local  Authorities, - Phonographic Performance License, Utilities- Five Bridge Ambulance Catering,  Electricity, Water Taxes Applicable. 

Unit: 3-CONDUCT OF AN EVENT. 12 Hrs Preparing a Planning Schedule, Organizing Tables, Assigning Responsibility, Communication and  Budget of Event- Checklist, Computer aided Event Management– Roles & Responsibilities of Event  Managers for Different Events. 

Unit: 4-PUBLIC RELATIONS 10 Hrs Introductions to Public Relations- Concept- Nature- Importance- Limitations- Media- Types of  Media- Media Management, Public Relation Strategy & Planning. Brain Storming Sessions- Writings for Public Relations. 

Unit: 5 CORPORATE EVENTS 10 Hrs Planning of Corporate Event, Job Responsibility of Corporate Events Organizer, Arrangements,  Budgeting, Safety of Guests and Participants, Creating Blue Print, Need for Entertainment in  Corporate Events And Reporting. 

Skill Development 

  1. Preparation of Event Plan for Wedding, Annual general body Meeting of an MNC. 2. Preparing Budget for conduct of National level intercollegiate sports events. 3. Preparation of Event Plan for College day Celebrations  

  2. Preparation of Budget for Conducting inter collegiate Commerce Fest.  

Book References 

  1. Event Entertainment and Production – Author: Mark Sonderm CSEP Publisher: Wiley & Sons, Inc.  2. Ghouse Basha – Advertising & Media Mgt, VBH. 

  2. Anne Stephen – Event Management, HPH. 

  3. K. Venkataramana, Event Management, SHBP.  

  4. Special Event Production – Doug Matthews – ISBN 978-0-7506-8523-8 

  5. The Complete Guide to successful Event Planning – Shannon Kilkenny 

  6. Human Resource Management for Events – Lynn Van der Wagen (Author)  

  7. Successful Team Manageemnt (Paperback) – Nick Hayed (Author)  

  8. Event Management & Public Relations by Savita Mohan – Enkay Publishing House 10. Event Management & Public Relations By Swarup K. Goyal – Adhyayan Publisher - 2009 

33 

5.1 ENTREPRENEURSHIP DEVELOPMENT 

OBJECTIVE:  

To enable students to understand the basic concepts of entrepreneurship and preparing a business plan  to start a small industry.  

Unit 1: ENTREPRENEURSHIP 10 Hrs Introduction – Meaning& Definition of Entrepreneurship, Entrepreneur & Enterprise –Functions of  Entrepreneur - Factors influencing Entrepreneurship - Pros and Cons of being an Entrepreneur – Qualities of an Entrepreneur – Types of Entrepreneur 

Unit 2: SMALL SCALE INDUSTRIES 12 Hrs Meaning &Definition – Product Range - Capital Investment - Ownership Patterns – Meaning and  importance of Tiny Industries, Ancillary Industries, Cottage Industries. Role played by SSI in the  development of Indian Economy. Problems faced by SSI’s and the steps taken to solve the problems - Policies Governing SSI’s. 

Unit 3: FORMATION OF SMALL SCALE INDUSTRY 14 Hrs Business opportunity, scanning the environment for opportunities, evaluation of alternatives and  selection based on personal competencies. Steps involved in the formation of a small business  venture: location, clearances and permits required, formalities, licensing and registration procedure. Assessment of the market for the proposed project – Financial, Technical, Market and Social  feasibility study.  

Unit 4: PREPARING THE BUSINESS PLAN (BP) 10 Hrs Meaning – importance – preparation –BP format: Financial aspects of the BP, Marketing aspects of  the BP, Human Resource aspects of the BP, Technical aspects of the BP, Social aspects of the BP. Common pitfalls to be avoided in preparation of a BP. 

Unit 5: PROJECT ASSISTANCE 10 Hrs Financial assistance through SFC’s, SIDBI, Commercial Banks, IFCI - Non-financial assistance from  DIC, SISI, AWAKE, KVIC - Financial incentives for SSI’s and Tax Concessions - Assistance for  obtaining Raw Material, Machinery, Land and Building and Technical Assistance - Industrial Estates: Role and Types. 

SKILL DEVELOPMENT 

Preparation of a Project report to start a SSI Unit. 

Preparing a letter to the concerned authority-seeking license for the proposed SS Unit  Format of a business plan. 

A Report on the survey of SSI units in the region where college is located. Chart showing financial assistance available to SSI along with rates of interest. Chart showing tax concessions to SSI both direct and indirect. 

Success stories of Entrepreneurs in the region. 

BOOKS FOR REFERENCE 

  1. Vasanth Desai, Management of Small Scale Industry, HPH 

  2. Mark. J. Dollinger, Entrepreneurship – Strategies and Resources, Pearson Edition. 3. Dr. Venkataramana ; Entrepreneurial Development, SHB Publications

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  1. Udai Pareek and T.V. Rao, Developing Entrepreneurship 

  2. Rekha & Vibha – Entrepreneurship Development, VBH 

  3. S.V.S. Sharma, Developing Entrepreneurship, Issues and Problems 

  4. B. Janakiraman , Rizwana M: Entrepreneurship Development, Excel Books 8. Srivastava, A Practical Guide to Industrial Entrepreneurs 

  5. Anil Kumar: Small Business and Entrepreneurship I.K. International Publishers 10. Government of India, Report of the committee on Development of small and medium  entrepreneurs, 1975 

  6. Bharusali, Entrepreneur Development 

  7. Satish Taneja ; Entrepreneur Development 

  8. Vidya Hattangadi ; Entrepreneurship  

  9. N.V.R Naidu : Entrepreneurship Development, I.K. International Publishers

Corporate Accounting bcom3rd sem chaloexam
Advanced Corporate Accounting
Financial Management bcom 3rd sem chaloexam
Cost Accounting
E-Business bcom 4th sem chaloexam
E-Business and Accounting
Stock bcom 4th sem chaloexam
Stock and Commodity Markets
Principles of Event Management bcom 4th sem chaloexam
Principles of Event Management

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