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Bangalore University 3rd Sem BCOM Study Materials

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Old Syllabus

Syllabus

3.3 CORPORATE ACCOUNTING 

OBJECTIVE 

The objective of this subject is to enable the students to have a comprehensive awareness about the  provisions of the Company’s Act and Corporate Accounts. 

Unit 1: UNDERWRITING OF SHARES 08 Hrs Meaning – Underwriting Commission – Underwriter – functions - Advantages of Underwriting,  Types of Underwriting – Marked and Unmarked Applications – Problems (Excluding Journal entries). 

Unit 2: PROFIT PRIOR TO INCORPORATION 12 Hrs Meaning – calculation of sales ratio – time ratio – weighted ratio – treatment of capital and revenue  expenditure – Ascertainment of pre-incorporation and post-incorporation profits by preparing Profit  and Loss Account and Balance Sheet. 

Unit 3: VALUATION OF GOODWILL 08 Hrs Meaning – Circumstances of Valuation of Goodwill – Factors influencing the value of Goodwill – Methods of Valuation of Goodwill: Average Profit Method, Super Profit Method, Capitalization of  average Profit Method, Capitalization of Super Profit Method, and Annuity Method - Problems. 

Unit 4: VALUATION OF SHARES 08 Hrs Meaning – Need for Valuation – Factors Affecting Valuation – Methods of Valuation: Intrinsic Value  Method, Yield Method, Earning Capacity Method, Fair Value of shares. Rights Issue and Valuation  of Rights Issue - Problems.  

Unit 5: COMPANY FINAL ACCOUNTS 20 Hrs Statutory Provisions regarding preparation of Company Final Accounts –Treatment of Special Items – 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 in vertical form (As per 2011 revised format)  

SKILL DEVELOPMENT 

  • Collect and fill the share application form of a limited Company. 
  • Collect Prospectus of a company and identify its salient features. 
  • Collect annual report of a Company and List out its assets and Liabilities. ● Collection of latest final accounts of a company and find out the intrinsic value of shares ● Collect the annual reports of company and calculate the value of goodwill under different  methods 

BOOKS FOR REFERENCE 

  1. Arulanandam & Raman ; Corporate Accounting –II 
  2. Anil Kumar – Financial Accounting, HPH 
  3. Dr. S.N. Maheswari, Financial Accounting. 
  4. Soundarajan. A & K. Venkataramana, Corporate Accounting, VBH.  
  5. S. P. Jain and K. L. Narang – Corporate Accounting  
  6. S. Bhat- Corporate Accounting. 
  7. S P Iyengar, Advanced Accountancy, Sultan Chand 
  8. R L Gupta, Advanced Accountancy.  
  9. Shukla and Grewal – Financial Accounting.

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3.4 FINANCIAL MANAGEMENT 

OBJECTIVE 

The objective is to enable students to understand the basic concepts of Financial Management and the  role of Financial Management in decision-making.  

Unit 1: INTRODUCTION FINANCIAL MANAGEMENT 10 Hrs Introduction – Meaning of Finance – Business Finance – Finance Function – Aims of Finance  Function – Organization structure of Finance Department - Financial Management – Goals of  Financial Management – Financial Decisions – Role of a Financial Manager – Financial Planning – Steps in Financial Planning – Principles of Sound Financial Planning – Factors influencing a sound  financial plan.  

Unit 2: TIME VALUE OF MONEY 12 Hrs Introduction – Meaning& Definition – Need – Future Value (Single Flow – Uneven Flow & Annuity)  – Present Value (Single Flow – Uneven Flow & Annuity)– Doubling Period – Concept of Valuation:  Valuation of Bonds, Debentures and shares - Simple Problems. 

Unit 3: FINANCING DECISION 12 Hrs Introduction – Meaning of Capital Structure – Factors influencing Capital Structure – Optimum  Capital Structure – Computation & Analysis of EBIT, EBT, EPS – Leverages. Simple Problems. 

Unit 4: INVESTMENT & DIVIDEND DECISION 16 Hrs Investment Decision: Introduction – Meaning and Definition of Capital Budgeting – Features – Significance – Process – Techniques: Payback Period, Accounting Rate of Return, Net Present Value, Internal Rate of Return and profitability index Simple Problems. Dividend Decision: Introduction – Meaning and Definition – Determinants of Dividend Policy – Types of Dividends – Bonus share 

Unit 5: WORKING CAPITAL MANAGEMENT 06 Hrs Introduction – Concept of Working Capital – Significance of Adequate Working Capital – Evils of  Excess or Inadequate Working Capital – Determinants of Working Capital – Sources of Working  Capital. 

SKILL DEVELOPMENT 

Draw the organization chart of Finance Function of a company. 

Evaluate the NPV of an investment made in any one of the capital projects with imaginary figures  for 5 years. 

Capital structure analysis of companies in different industries 

Imaginary figures prepare an estimate of working capital requirements 

BOOKS FOR REFERENCE  

  1. S N Maheshwari, Financial Management, Sultan Chand 
  2. Dr. Aswathanarayana.T – Financial Management, VBH 
  3. K. Venkataramana, Financial Management, SHBP. 
  4. G. Sudarshan Reddy, Financial Management, HPH 
  5. Roy – Financial Management, HPH 
  6. Khan and Jain, Financial Management, TMH 
  7. S. Bhat- Financial Management. 
  8. Sharma and Sashi Gupta, Financial Management, Kalyani Publication. 
  9. I M Pandey, Financial Management. Vikas Publication.  
  10. Prasanna Chandra, Financial Management, TMH 
  11. P.K Simha – Financial Management. 
  12. M. Gangadhar Rao & Others , Financial management 
  13. Dr. Alice Mani: Financial Management, SBH.

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3.5BUSINESS ETHICS 

OBJECTIVE 

The objective is to provide basic knowledge of business ethics and values and its relevance in modern  context. 

Unit 1: BUSINESS ETHICS 12 Hrs Introduction – Meaning - Scope – Types of Ethics – Characteristics – Factors influencing Business  Ethics – Importance of Business Ethics - Arguments for and against business ethics- Basics of  business ethics - Corporate Social Responsibility – Issues of Management – Crisis Management 

Unit 2: PERSONAL ETHICS 12 Hrs Introduction – Meaning – Emotional Honesty – Virtue of humility – Promote happiness – karma yoga  – proactive – flexibility and purity of mind.  

Unit 3: ETHICS IN MANAGEMENT 12 Hrs Introduction – Ethics in HRM – Marketing Ethics – Ethical aspects of Financial Management – Technology Ethics and Professional ethics. 

Unit 4: ROLE OF CORPORATE CULTURE IN BUSINESS 12 Hrs Meaning – Functions – Impact of corporate culture – cross cultural issues in ethics 

Unit 5: CORPORATE GOVERNANCE 12 Hrs Meaning, scope, composition of BODs, Cadbury Committee, various committees, reports on  corporate governance, scope of Corporate Governance, Benefits and Limitations of Corporate  Governance with living examples. 

SKILL DEVELOPMENT  

State the arguments for and against business ethics 

Make a list of unethical aspects of finance in any organization 

List out ethical problems faced by managers  

List out issues involved in Corporate Governance. 

List out unethical aspects of Advertising 

BOOKS FOR REFERENCE 

  1. Murthy CSV: Business Ethics and Corporate Governance, HPH 
  2. Bholananth Dutta, S.K. Podder – Corporation Governance, VBH. 
  3. Dr. K. Nirmala, Karunakara Readdy : Business Ethics and Corporate Governance, HPH 4. H.R.Machiraju: Corporate Governance 
  4. K. Venkataramana, Corporate Governance, SHBP.  
  5. N.M.Khandelwal : Indian Ethos and Values for Managers 
  6. S Prabhakaran; Business ethics and Corporate Governance  
  7. C.V. Baxi: Corporate Governance 
  8. R. R. Gaur, R. Sanghal, G. P. Bagaria; Human Values and Professional ethics  10. B O B Tricker, Corporate Governance; Principles , Policies and Practices 
  9. Michael, Blowfield; Corporate Responsibility 
  10. Andrew Crane; Business Ethics 
  11. Ghosh; Ethics in Management and Indian ethos.

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3.6 QUANTATIVE ANALYSIS FOR BUSINESS DECISIONS-II 

OBJECTIVE: 

The objective is to familiarize the students with various statistical techniques for their application  in Business Decisions.  

Unit 1: CORRELATION AND REGRESSION ANALYSIS 20 Hrs Correlation: Meaning and Definition - Uses – Types – Karl Pearson’s coefficient of correlation – probable error - Spearman’s Rank Correlation Coefficient. Regression: Meaning, Uses,  Regression lines, Regression Equations. Correlation Coefficient through Regression Coefficient 

Unit 2: TIME SERIES 12 Hrs Introduction – Meaning – Uses –Components of Time Series – Fitting a straight line trend by the  method of least squares and Computation of Trend Values (when ∑X = 0) including Graphical  presentation of trend values – Problems. 

Unit 3: INTERPOLATION AND EXTRAPOLATION 08 Hrs Meaning - Significance – Assumptions - Methods of Interpolation – Binomial expansion  (Interpolating method one and two missing values only) - Newton’s Advancing Differences Method - Problems.  

Unit 4: SAMPLING AND SAMPLING DISTRIBUTION 08 Hrs Meaning, Objectives and Types : Probability Sampling and Non-Probability Sampling  Techniques- Meaning of Population, Parameter and Statistic - Sampling distribution –Meaning  and usefulness of Standard Error (Simple Problems on calculation of Sample size)  

Unit 5: THEORY OF PROBABILITY 08 Hrs Meaning and Importance of Probability- Experiment, Event and types of events, Addition Theory  of probability. (Simple Problems on addition theorem only)  

SKILL DEVELOPMENT: 

Collect age statistics of 10 newly married couples and compute correlation coefficient  Collect age statistics of 10 newly married couples and compute regression equations;  Estimate the age of bride when age of bridegroom is given. 

Collect the turnover of a company for 7 years and predict the sales of 8th year by using  method of least square. 

Collect the sales or production statistics of a company for five years and extra pollute the  production or sales for the 6th Year.  

BOOKS FOR REFERENCE: 

  1. Sridhara Bhatt - Quantitative Techniques for Managers , HPH 
  2. S P Gupta: Statistical Methods- Sultan Chand, Delhi 
  3. B. G. Bhaskara & others: Quantitative Analysis for Business Decision II  4. S C Guptha and V K Kapoor, Fundamentals of Mathematical Statistics 5. Sancheti and Kapoor, Sultan Chand 
  4. S. Jaishankar: Quantitative Techniques for Managers 
  5. G C Beri, Statistics for Management.

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  1. Dr. B N Gupta: Statistics (Sahityta Bhavan), Agra. 
  2. Veerachamy: Operation Research I.K. International Publishers 10. Ellahance : Statistical Methods 
  3. Quantitative Techniques for Managerial Decisions, U K Srivastava, G V Shenoy,  12. S C Sharama, New Age International Publishers. 
  4. C.R Reddy , Quantitative Techniques for Management Decisions 14. Dr. Alice Mani: Quantitative Analysis for Business Decisions - II, SBH.

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3.7 PUBLIC RELATIONS AND CORPORATE COMMUNICATION 

OBJECTIVE 

To create awareness among the students on the soft skills required to plan and pursue a career and  empower them with employability skills. 

Unit 1: ATTITUDE AND EMOTIONAL INTELLIGENCE 10 Hrs Importance of Attitude – Meaning of Positive Thinking and Positive Attitude – Ways to build positive  attitude – Effects of negative attitude and measures to overcome them. Significance of interpersonal  relationships in personal and professional life - Tips to enhance interpersonal relationships - Emotional Intelligence. 

Unit 2: VISION, GOAL SETTING & TIME MANAGEMENT 06 Hrs Meaning of Vision – Doing things for the right purpose – Setting and achieving goals – Importance of  goal setting – periodicity in goal setting – short, medium, long-term – methods to achieve set goals.  General principles of Stress Management and Time Management.  

Unit 3: CREATIVITY 10 Hrs The creative mind – Importance of Creativity – Elements of Creativity – Influence and Flexibility – Factors influencing creativity – Methods of enhancing creativity – techniques of creativity – Brainstorming, attributes listing.  

Unit 4: COMMUNICATION SKILLS 10 Hrs Significance – Process of Communication – Forms of Communication - Communication Gap – Listening Skills – Basics of Managerial Speaking Skills – Body Language – How to develop matter  for a speech, Presentation aids and effective use of presentation aids. Preparation of Resume &  preparation for GD & Interview. 

Unit 5: CAREER PLANNING 06Hrs Career Planning, Awareness of different Careers, Sources of Information, Choosing a Career and  Career counseling. 

SKILL DEVELOPMENT: 

Extempore speeches, Just a Minute. 

Conducting Stress Interviews. 

Creative Exercise 

Role play. 

BOOKS FOR REFERENCE: 

  1. C.S. Raydu – Corporate Communication, HPH 
  2. Rai & Rai Business Communication, HPH 
  3. S.P. Sharman, Bhavani H. – Corporate Communication, VBH 
  4. Collins: Public Speaking  
  5. Mair : Art of Public Speaking 
  6. K. Venkataramana, Corporate Communication, SHBP. 
  7. Rajkumar: Basic of Business Communication  
  8. V.N. Ahuja.: The World’s Famous Speeches  
  9. Daniel Goleman : Emotional Intelligence  
  10. Jyotsna Codety :Understanding Emotional Intelligence .

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  1. Dalip Singh :Emotional Intelligence at Work . 
  2. B. Das / I Satpathy: Business Communication & Personality Development. 13. B.Husluck :Personality Development – Elizabeth. 
  3. M.S. Rao: Soft Skills – Enhancing Employability I.K. International Publishers 15. Allen Bease :Body Language . 
  4. Tanushree Pooder :Fit and Fine Body and Mind 
  5. C.G.G Krishnamacharyulu & Lalitha :Soft Skills of Personality Development;  18. Partho Pratim Roy :Business Communications – The Basics  19. Sajitha Jayaprakash :Technical Communication 
Quantitative Analysis for Business Decisions bcom 3rd sem chaloexam
Quantitative Analysis for Business Decisions –II
Public Relations and Corporate Communication

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