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Bangalore North University Bcom 6th Sem Study Materials and Previous Year Question paper

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Bangalore North University 6th Sem BCOM Study Materials (New Syllabus)

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Old Syllabus




To introduce the students to various Business Regulations and familiarize them with common issues  of relevance. 


Introduction, Nature of Law, Meaning and Definition of Business Laws, Scope and Sources of  Business Laws. 


Indian Contract Act, 1872: Definition of Contract, essentials of a valid contract, classification of  contracts, remedies for breach of contract. 

Indian Sale of Goods Act, 1930: Definition of contract of sale, essentials of contract of sale,  conditions and warrantees, rights and duties of buyer, rights of an unpaid seller. 


The Competition Act, 2002: Objectives of Competition Act, Features of Competition Act, CAT, offences and penalties under the Act, Competition Commission of India. 

Consumer Protection Act, 1986: Definition of the terms consumer, consumer dispute, defect,  deficiency, unfair trade practices and services. Rights of the consumer under the Act, Consumer  Redressal Agencies – District Forum, State Commission, National Commission. 


Indian Patent Laws and WTO Patent Rules: Meaning of IPR, invention and non-invention, procedure  to get patent, restoration and surrender of lapsed patent, infringement of patent,  FEMA 1999: Objects of FEMA, salient features of FEMA, definition of important terms: authorized  person, currency, foreign currency, foreign exchange, foreign security, offences and penalties. 


Environment Protection Act, 1986: Objects of the Act, definitions of important terms: environment,  environment pollutant, environment pollution, hazardous substance and occupier, types of pollution,  rules and powers of central government to protect environment in India. 


Prepare a chart showing sources of business law and Indian Constitution Articles having economic  significance. 

Draft an agreement on behalf of an MNC to purchase raw materials indicating therein terms and conditions  and all the essentials of a valid contract. 

Draft an application to the Chief Information Officer of any government office seeking information about  government spending. 

Draft digital signature certificate. 

Draft a complaint to District Consumer Forum on the deficiency of service in a reputed corporate hospital  for medical negligence. 

Collect leading cyber-crimes cases and form groups in the class room and conduct group discussion. Draft a constructive and innovative suggestions note on global warming reduction. 


  1. K. Aswathappa, Business Laws, HPH, 
  2. Bulchandni, Business Laws, HPH. 
  3. K. Venkataramana, Business Regulations, SHBP.  
  4. Kamakshi P & Srikumari P – Business Regulations, VBH.  
  5. N.D. Kapoor, Business Laws, Sultan chand publications. 
  6. S.S Gulshan – Business Law 
  7. S.C. Sharma: Business Law I.K. International Publishers  
  8. Tulsion Business Law, TMH.




This subject aims at imparting knowledge about the principles and methods of auditing and their  applications. 

Unit 1: INTRODUCTION TO AUDITING 12 Hrs Introduction – Meaning - Definition – Objectives – Differences between Accountancy and Auditing – Types of Audit - Advantages of Auditing – Preparation before commencement of new Audit – Audit  Notebook – Audit Working Papers – Audit Program, Recent Trends in Auditing: Nature & Significance of Tax Audit – Cost Audit - Management Audit. 

Unit 2: INTERNAL CONTROL 10 Hrs Internal Control: Meaning and objectives. Internal Check: Meaning, objectives and fundamental  principles. Internal Check as regards: Wage Payments, Cash Sales, Cash Purchases. Internal Audit: Meaning - Advantages and Disadvantages of Internal Audit – Differences between Internal Check and  Internal Audit. 

Unit 3: VOUCHING 12 Hrs Meaning - Definition – Importance – Routine Checking and Vouching – Voucher -Types of Vouchers  – Vouching of Receipts: Cash Sales, Receipts from debtors, Proceeds of the sale of Investments. Vouching of Payments: Cash Purchases, Payment to Creditors, Deferred Revenue Expenditure. 

Unit 4: VERIFICATION AND VALUATION OF ASSETS AND LIABILITIES 12 Hrs Meaning and Objectives of verification and valuation– Position of an Auditor as regards the  Valuation of Assets – Verification and Valuation of different Items: Assets: Land & Building, Plant &  Machinery, Goodwill – Investments - Stock in Trade. Liabilities: Bills Payable - Sundry Creditors – Contingent Liabilities. 

Unit 5: AUDIT OF LIMITED COMPANIES AND OTHERS 10 Hrs Company Auditor – Appointment – Qualification - Powers - Duties and Liabilities – Professional  Ethics of an Auditor. Audit of Educational Institutions – Audit of Insurance Companies- Audit of Co operative societies. 


Collect the information about types of audit conducted in any one Organization Visit an audit firm, write about the procedure followed by them in Auditing the books of accounts  of a firm. 

Draft an investigation report on behalf of a Public Limited Company 

Record the verification procedure with respect to any one fixed asset. 

Draft an audit program. 


  1. P N Reddy & Appannaiah, Auditing, HPH 
  2. TR Sharma, Auditing, Sahitya Bhavan  
  3. BN Tandon, Practical Auditing, Sultan Chand  
  4. Dr. Nanje Gowda, Principles of Auditing, VBH  
  5. Dr. Alice Mani: Principles & Practices of Auditing, SBH.  
  6. K. Venkataramana, Principles And Practice Of Auditing, SHBP.  
  7. MS Ramaswamy, Principles and Practice of Auditing.  
  8. Dinakar Pagare, Practice of Auditing, Sultan Chand  
  9. Kamal Gupta, Practical Auditing, TMH 
  10. R.G Sexena - Principles and Practice of Auditing, HPH




The Objective of this subject is to make the students to understand the computation of Taxable  Income and Tax Liability of individuals. 

Unit 1: PROFITS AND GAINS FROM BUSINESS OR PROFESSION 16 Hrs Meaning and Definition of Business, Profession – Vocation - Expenses Expressly Allowed – Allowable Losses – Expenses Expressly Disallowed – Expenses Allowed on Payment Basis - Problems on Business relating to Sole Trader and Problems on Profession relating to Chartered  Accountant, Advocate and Medical Practitioner. 

Unit 2: CAPITAL GAINS 16 Hrs Basis of Charge – Capital Assets – Transfer of Capital Assets – Computation of Capital Gains – Exemptions U/S 54, 54B, 54D, 54EC, 54F– Problems on Capital Gains. 

Unit 3: INCOME FROM OTHER SOURCES 10 Hrs Incomes – Taxable under the head Other Sources – Securities – Kinds of Securities – Rules for  Grossing Up – Ex-Interest Securities – Cum-Interest Securities – Bond Washing Transactions – Problems on Income from Other Sources. 

Unit 4: DEDUCTIONS FROM GROSS TOTAL INCOME 06 Hrs Deductions u/s: 80 C, 80 CCC, 80 CCD, 80 D, 80 G, 80 GG, 80 GGA, and 80 U. (80 G & 80 GG together should not be given in one problem)  

Unit 5: SET-OFF & CARRY FORWARD OF LOSSES AND ASSESSMENT OF  INDIVIDUALS 08Hrs Meaning –Provision for Set-off & Carry forward of losses (Theory only). 

Computation of Total Income and Tax Liability of an Individual Assessee (Problems– in case of  income from salary & house property- computed income may be given).  


Table of rates of Tax deducted at source. 

Filing of IT returns of individuals. 

List of Enclosures for IT returns. 


  1. Dr. Vinod K. Singhania: Direct Taxes – Law and Practice, Taxmann publication. 2. B.B. Lal: Direct Taxes, Konark Publisher (P) ltd. 
  2. Dinakar Pagare: Law and Practice of Income Tax, Sultan Chand and sons. 4. Gaur & Narang: Income Tax, Kalyani 
  3. B.B. Lal: Income Tax, Central Sales Tax Law & Practice, Konark Publisher (P) Ltd. 6. Singhania: Income Tax 
  4. Dr. H.C Mehrothra : Income Tax, Sahitya Bhavan 
  5. 7 Lecturer Income Tax – VBH




The objective of this subject is to enable the students to understand the analysis and interpretation of  financial statements with a view to prepare management reports for decision-making. 


Management Accounting: Meaning – Definition – Objectives – Nature and Scope– Role of  Management Accountant – Relationship between Financial Accounting and Management Accounting,  Relationship between Cost Accounting and Management Accounting.  

Analysis of Financial Statements: Types of Analysis – Methods of Financial Analysis – Problems on  Comparative Statement analysis – Common Size Statement analysis and Trend Analysis. 


Meaning and Definition of Ratio, Classification of Ratios, Uses & Limitations – Meaning and types of  Ratio Analysis – Calculation of Liquidity ratios, Profitability ratios and Solvency ratios.  


Meaning and Concept of Fund – Meaning and Definition of Fund Flow Statement – Uses and  Limitations of Fund Flow Statement – Differences between Cash Flow Statement and Fund Flow  Statement - Procedure for preparation of Fund Flow Statement – Statement of changes in Working  Capital – Statement of Funds from Operations – Statement of Sources and Applications of Funds – 



Meaning and Definition of Cash Flow Statement – Concept of Cash and Cash Equivalents - Uses of  Cash Flow Statement – Limitations of Cash Flow Statement – Provisions of Ind AS-7 (old AS 3) – Procedure for preparation of Cash Flow Statement – Cash Flow from Operating Activities – Cash  Flow from Investing Activities and Cash Flow from Financing Activities – Preparation of Cash Flow  Statement according to Ind AS-7 (old AS 3) (Indirect Method Only). 


Meaning of Management Reporting – Requisites of a Good Reporting System – Principles of Good  Reporting System – Kinds of Reports – Drafting of Reports under different Situations. 


Collection of financial statements of any one organization for two years and preparing comparative  statements 

Collection of financial statements of any two organization for two years and prepare a common Size  Statements  

Collect statements of an Organization and Calculate Important Accounting Ratio’s Draft a report on any crisis in an organization. 


  1. Dr. S.N. Maheswari , Management Accounting  
  2. Sexana, Management Accounting 
  3. SudhindraBhat- Management Accounting  
  4. Dr. S.N. Goyal and Manmohan, Management Accounting 
  5. B.S. Raman, Management Accounting 
  6. Sharma and Gupta, Management Accounting 
  7. M Muniraju& K Ramachandra, Management Accounting 
  8. PN Reddy &Appanaiah, Essentials of Management Accounting. 
  9. J.Made Gowda - Management Accounting 

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Bangalore 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 chaloexam

Bangalore North University Bcom 4th Sem Study Materials and Previous Year Question Papers

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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 of Bangalore North University

Old Syllabus




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.  


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. 


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.  


  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. 




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. 


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  


  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.


  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. 




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. 


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  


  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 




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 


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.  


  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.




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 




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. 


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. 


  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


  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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Bangalore University Study Materials

Bangalore North University Bcom 2nd Sem Previous Year Question papers and Study Materials

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Bangalore North University 2nd Sem BCOM Study Materials (New Syllabus)

Download free BCOM 2nd 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 of Bangalore North University

Bangalore North University BCOM syllabus 2021

New Syllabus




The objective of this course is to help the students acquire knowledge, skills and acumen of  accounting treatment in respect of different categories of business undertakings and special type of  business activities 

UNIT 1: BRANCH ACCOUNTS 14 HOURS Meaning of Head Office, Branch, Branch Accounts and Branch Accounting-Objectives and  Advantages of Branch Accounting Types of Branches – Meaning and features of Dependent Branches, Independent Branches and Foreign Branches-Methods of maintaining books of  accounts by the Head Office – Meaning and Features of Debtors System, Stock & Debtors  System, Wholesale Branch System and Final Account System-Methods of ascertainment of  Profit or Loss of Branch under Debtors System – Cost Price Method and Invoice Price  Method. Problems on preparation of Branch A/c in the books of Head Office under Cost  Price Method and Invoice Price Method 

UNIT 2: CONSIGNMENT ACCOUNTS 10 HOURS Meaning, Definitions and Features of Consignment-Parties in Consignment – Consignor  and Consignee-Differences between Consignment and Ordinary Sale-Special terminologies  in Consignment Accounts – Proforma Invoice, Invoice Price, Account Sales, Non-recurring  Expenses, Recurring Expenses, Ordinary Commission, Overriding Commission, Del  Credere Commission, Normal Loss, Abnormal Loss. Small Problems on Commission and  Valuation of Closing Stock-Consignment Accounts in the books of Consignor – Problems  on preparation of Consignment A/c, Consignee A/c and Goods Sent on Consignment A/c in  the books of Consignor. 

UNIT 3: JOINT VENTURE ACCOUNTS 08 HOURS Meaning, Definitions and Features of Joint Venture-Differences between Joint Venture and  Partnership-Accounting for Joint Ventures – Preparation of Joint Venture A/c, Joint Bank  A/c and Co-Venturer’s A/c 

UNIT 4: ROYALTY ACCOUNTS 12 HOURS Meaning and Definition of Royalty-Special terminologies in Royalty Accounts – Landlord, Tenant, Output, Minimum Rent/Dead Rent, Short Workings, Recoupment of  Short Workings. Methods of Recoupment of Short Workings – Fixed Method and  Floating Method-Problems on Ascertainment of Royalty Payable - Preparation of  Analytical Table including adjustment for Strike Period. 

UNIT 5: HIRE PURCHASE ACCOUNTS 12 HOURS Meaning and Definition of Hire Purchase System-Meaning and Definition of Instalment  Purchase System-Differences between Hire Purchase and Instalment Purchase System Special terminologies in Hire Purchase Accounts – Hire Vendor, Hire Purchaser, Cash  Price, Down Payment, Hire Purchase Price, Principal Component, Interest Component-


Need for segregation of Instalment Amount into Principal Component and Interest  Component-Problems on accrual method only-segregation of Instalment Amount into  Principal Component and Interest Component when (i) Interest component is not  included in the instalment amount (ii) Interest component is included in the instalment  amount (iii) Rate of interest is not given and (iv) Cash price is not given.  


  1. Draft a chart showing types of branches 

  2. Develop branch accounts E-contents for a firm 

  3. Develop E-content for a Consignment Agreement 

  4. Develop E-content for a Joint Venture Agreement 

  5. Develop E-content for Royalty Agreement 


  1. Dr. S.N. Maheswari: Financial Accounting, Vikas Publications New Delhi 2. S P Jain and K. L. Narang: Financial Accounting- I, Kalyani Publishers  3. Radhaswamy and R.L. Gupta: Advanced Accounting , Sultan Chand  

  2. Dr.Janardhanan: Financial Accounting, Kalyani Publishers 

  3. Jawaharlal & Seema Srivastava :Financial Accounting, HPH  

  4. Anil Kumar, Rajesh Kumar and Mariyappa, “Financial Accounting”, HPH 7. Srinivas putty Advanced financial Accounting-HPH 

  5. Saha et., al., Advanced Financial Accounting-VBH




The objective of this course is to enable students to acquire basic knowledge about the concept of  marketing management, consumer behaviour, market segmentation strategy and event management. 

UNIT 1: MARKETING MANAGEMENT AND ENVIRONMENT 12 HOURS Marketing Management: Meaning, Definitions and Features of Market, Marketer,  Marketing Concepts –Selling Concept, Marketing Concept and Societal Marketing Concept,  Marketing versus Selling, E-marketing and digital marketing meaning only, Marketing  Environment –Micro Environment –Suppliers, Competitors, Intermediaries, Customers and  Public Macro Environment – Demographic, Economic, Natural, Technological, Political  and Cultural Factors,  

UNIT 2: MARKETING MIX AND MARKET SEGMENTATION 10 HOURS Marketing mix-Meaning, components-4ps for goods marketing and 7ps for services  marketing, distinction between goods marketing and service marketing. MIS and marketing  research and marketing intelligence (meaning only), Market segmentation- Definition of  Market Segment -Objectives, Advantages, Limitations and Bases of Market Segmentation 

UNIT 3: CONSUMER BEHAVIOUR 10 HOURS Meaning, Definitions, Features and Importance of Consumer Behaviour- Customer versus  Consumer, Buyer versus User, Buyer versus Decision Maker, Factors influencing Consumer  Behaviour – Cultural, Social, Personal and Psychological Factors, Consumers Buying Roles  – Initiator, Influencer, Decider, Buyer and User, Buying Behaviour – Complex Buying  Behaviour, Dissonance Reducing Buying Behaviour, Habitual Buying Behaviour, Variety  Seeking Buying Behaviour, Steps in Buying Process – Need Recognition, Information  Search, Evaluation of Alternatives, Purchase Decision and Post Purchase Behaviour 

UNIT 4: EVENT MANAGEMENT 08 HOURS Event – Meaning, Definition, Characteristics, Types, Advantages and 5 C’s of events, Type  of Customers for Events-Event management – Meaning, Definitions, Essentials, Key  Drivers, Stages and Decision Makers in Event Management-Event Management Staff – Establishing Policies and Procedures of an Event, Role of Event Manager and the people  involved in conducting the event, Developing Record Keeping System in Event  Management 

UNIT 5: CONDUCT OF AN EVENT & PROCEDURE 12 HOURS Planning Schedule, Steps to Organize an Event, Assignment of Responsibilities Communication in Events – Multichannel used for communication, Operational  Communication Tools for Events, Event Marketing and Communications Planning Process Budget of an Event – Basic Event Budgeting Rules, Typical Event Expenditure, Reasons for 


Budget of an Event, Fundamentals of Creating an Event Budget, Predicting the Financial  Outcome of an Event, Importance of Financial Control of an Event, Continual adjustment of  the Event Budget-Computer Aided Event Management – Use of Computer and Technology  from the start to End of Event, Event Planning Software, Roles and responsibilities of Event  manager for different Events-Checklist of an Event, Emergency plan checklist for an Event,  Sample event planning checklist-Event Proposal-Events Licenses and Permissions, permits  and license for events, Government Environment for Event. 


  1. Develop E-content for Marketing Mix components 

  2. Draft a chart of Marketing Environment 

  3. Make a diagrammatic presentation of buying process 

  4. Show different bases of market segmentation 

  5. Show steps for organizing an event 

  6. List out (together with relevant photographs) any 5 events that you have participated. . 



  1. S A Sherlekar & Sherlekar marketing management HPH

  2. Nair, S. R. Consumer Behaviour and Marketing Research: Text and Cases. Global Media 3. K Ramachandra and et.,al. Marketing Management t HPH

  3. Mark Sonderm CSEP -Event entertainment and production:publishers; wiley and sons, Inc 5. Annestephen; Event management, HPH. 

  4. K. Venkatramana -Event Management - SHBP. 

  5. K Ramachandra and Allabaksh Principles of Event Management HPH

  6. Rekha and Vibha Marketing management -VBH

  7. Nihaasif Event management-VBH



OBJECTIVE: The objective of this course is to enable the students to gain knowledge and skills of  managing human resources in various organisations.  

UNIT 1: HUMAN RESOURCE MANAGEMENT 12 HOURS Human Resources Management – Meaning, Definitions, Characteristics, Objectives,  Importance, Functions and Process, Challenges, Recent Trends -Human Resources Manager  – Duties and Responsibilities, Paradigms for Post Modern Managers-Meaning, Definitions,  Characteristics, Objectives, Importance, Functions and Process of Human Resources  Development-Differences between personnel Management and Human Resources  Development, difference HRM and SHRM, difference between HRM and IHRM 

UNIT 2: HUMAN RESOURCE PLANNING, RECRUITMENT & SELECTION 12 Hrs Human Resource Planning – Meaning, Importance, Benefits and Scope-Job Analysis, Job  Design, Job Description, Job enrichment and Job Evaluation. Recruitment – Meaning,  Definitions and Sources of Recruitment: Traditional and Modern sources of recruitment-E recruitment, Twitter, Blog, Instagram, Linkedin Walk in, talk in, Write in, Artificial  intelligence (Robots based) virtual discussion, Selection – Meaning, Definitions and Process  of Selection- identification of five dark qualities in an individual before selection process of  selection and Placement  

UNIT 3: HUMAN RESOURCE PRACTICES 12 HOURS  Induction and Orientation – Meaning, Definitions, Objectives and Purposes-Training – Meaning, Need, Benefits and Methods, Pros and Cons of each Method of Training Identification of Training & Development Needs-Human Resources Development of  Managers and Employees-Performance Management System (PMS) – Meaning,  Definitions, Objectives, Methods of Appraising the past performance and current  performance of the employee and executive, projecting future performance of an employee,  individual employee development difference and performance appraisal and performance  management system (PA vs PMS) 

UNIT 4: COMPENSATION AND REWARD SYSTEM 10 HOURS Compensation - Meaning, Definitions, Objectives and Importance-Wages and Salary  Perquisites, Fringe Benefits, Bonus and Incentives – Meanings only, incentives in sun rise  sector and sun set sector. Performance based pay, merit based pay, skill based pay, and  competency based pay, dual system of payment for the same job position. Promotion – Meaning, Definitions, Features, Methods of Promotion –seniority vs meritocracy 

UNIT 5: EMPLOYEE COACHING, COUNSELLING AND INDUSTRIAL RELATIONS 06 Hrs Employee Coaching - Meaning, Definitions, Objectives, Types. Employee Counselling Meaning Definitions, Objectives, Skills and Techniques Industrial. Relation-meaning,  definition and Actors in IRs



  1. Develop the offer letter and appointment order to given to new recruit 2. Develop E- contents for 5 dark qualities of an individual 3. List out the examples for sunrise sector and sun set sectors 4. Develop E-content for the role of artificial intelligence in HR functions 5. Develop the E-Content for employee performance management System 


  1. Dr. K Aswathappa -Human resource Management Tata Mcgraw Hills 2. Shashi K Gupta and Rosy Joshi Human Resource Management  3. Managing Human Resources by Wayne F Cascio 

  2. Subba Rao Human resource management-HPH 

  3. K Ramachandra and et.,al. Human Resource Management HPH 6. Rekha and Vibha Human Resource management VB




The objective of this course is to enable students to acquire basic knowledge of analysis and  interpretation of data for use in the decision making process in a business entity.  

UNIT 1: INTRODUCTION TO STATISTICS 08 HOURS  Introduction, Meaning, Definitions, Features, Objectives, Functions, Importance and  Limitations of Statistics -Important terminologies in Statistics – Data, Raw Data, Primary  Data, Secondary Data, Population, Census, Survey, Sample Survey, Sampling, Parameter,  Unit, Variable, Attribute, Frequency, Seriation,.- Individual, discrete and continuous.  Classification of Data.-Requisites of Good Classification of Data.-Types of Classification – Quantitative and Qualitative Classification (simple illustrations) 

UNIT 2: TABULATION AND PRESENTATION OF DATA 12 HOURS Types of Presentation of Data – Textual Presentation, Tabular Presentation, One-way Table,  Two-way Table,.-Important terminologies – Variable, Quantitative Variable, Qualitative  Variable, Discrete Variable, Continuous Variable, Dependent Variable, Independent  Variable, Frequency, Class Interval, Tally Bar. Diagrammatic and Graphical Presentation,  Rules for Construction of Diagrams and Graphs. Types of Diagrams – One Dimensional  Simple Bar Diagram, Sub-divided Bar Diagram, Multiple Bar Diagram, Percentage Bar  Diagram – Two Dimensional Diagram – Pie Chart, Graphs – Histogram, Frequency  Polygon, Ogives, curve– simple Problems on tabulation, diagrams and Histogram Only 

UNIT-3: MEASURES OF CENTRAL TENDENCY 12 HOURS  Meaning and Objectives of Measures of Tendency-Requisites of an Ideal Average, -Types  of Averages -Arithmetic Mean, Median and Mode- Problems on Calculation of Arithmetic  Mean, Median and Mode direct method only (including problems involving empirical  relationship between Mean, Median and Mode) 

UNIT 4: MEASURES OF DISPERSION & SKEWNESS 12 HOURS  Meaning and Objectives of Measures of Dispersion-Requisites of Good Measure of  Dispersion-Types of Measures of Dispersion –Range, Quartile Deviation, Mean Deviation,  Standard Deviation- and their Co-efficient problems on direct method only. Measures of  Skewness – Meaning, Absolute and Relative Measures – Karl Pearson’s Coefficient of  Skewness and Bowley’s Coefficient of Skewness – Problems 

UNIT 5: CORRELATION, REGRESSION & TIME SERIES ANALYSIS 12 HOURS  Meaning and Types of Correlation -Karl Pearson's Coefficient of Correlation, Spearman's  Rank Correlation Coefficient, -Correlation Coefficient through Regression Coefficient 


Meaning of Regression, Regression Lines, Regression Coefficients, Regression Equations – Problems-Meaning and Components of Time Series, Analysis of time series by Moving  Averages and Least Squares Method  


  1. Collect data from at least 5 friends about their monthly expenditure on Mobile Recharge,  Cosmetics, Chats and Other Expenses and present the same in a Tabular Form 2. Collect data from at least 5 friends about the percentage of marks obtained in SSLC and  PUC and present the same in a Bar Diagram Form 

  2. Collect data from at least 10 friends about the pocket money they receive in a month and  present the same in the form of a frequency distribution with class interval of Rs. 25, 50 etc 4. Collect data about marks scored in English subject in PUC from at least 30 students of your  class and calculate Arithmetic Mean 

  3. Collect the data about the age of at least 10 married couples and compute correlation  coefficient  


  1. Gupta, S. P. Statistical Methods. New Delhi: Sultan Chand 

  2. Vohra, N.D. Quantitative Techniques in Management. Tata McGraw Hill Publishing  3. Bhat B R, Srivenkataramana and K S MadhavaRao, Statistics for Beginners - New Age (P) 4. Beri, G. C.. Business Statistics . New Delhi: Tata McGraw Hill Educations Pvt Ltd.  5. Bowerman, Bruce, O'Connell, Richard, Murphree, Emilly Business Statistics in Practice by  McGraw-Hill Education  

  3. Chikodi & Pradad – Quantitative Method for Business - II  

  4. Sharma, J. K. Business Statistics . New Delhi: Pearson Publishers.  

  5. K Ramachandra and et.,al. Quantitative methods for Business HPH

9. Gurumurthy K H and et.,al. Quantitative analysis for Business decisions VBH

Bangalore North University 2nd Sem BCOM Study Materials (Old Syllabus)

Old Syllabus




The objective of this subject is to acquaint the students with the few accounting standards and make  them familiar with the accounting procedures for different types of business. 

Unit 1: INSURANCE CLAIMS 12 Hrs Introduction – Need – Loss of Stock Policy – Steps for ascertaining Fire insurance claim – Treatment  of Salvage – Average Clause – Treatment of Abnormal Items – Computation of Fire insurance claims.  

Unit 2: CONSIGNMENT ACCOUNTS 12 Hrs Introduction – Meaning – Consignor – Consignee – Goods Invoiced at Cost Price – Goods Invoiced at  Selling Price – Normal Loss – Abnormal Loss – Valuation of Stock – Stock Reserve – Journal Entries  – Ledger Accounts in the books of Consignor and Consignee.  

Unit 3: ACCOUNTING FOR JOINT VENTURES 12 Hrs Introduction – Meaning – Objectives – Distinction between joint venture and consignment – Distinction between joint venture and partnership – maintenance of accounts in the books of co venturers – maintaining separate books for joint venture – preparation of memorandum joint venture - problems. 

Unit 4: BRANCH ACCOUNTS 10 Hrs Introduction – Meaning – Objectives – Types of Branches - Dependent Branches – Features – Supply  of Goods at Cost Price - Invoice Price – Branch Account in the books of Head Office (Debtors  System Only).  

Unit 5 : DEPARTMENTAL ACCOUNTS 10 Hrs Meaning, Objectives, basis of allocation of expenses, Trading and Profit and Loss Account in  Columnar form – (Excluding Inter Departmental Transfers at invoice price)  


Preparation of a claim statement with imaginary figures to submit to Insurance Company. Collection of transactions relating to any branch and prepare a branch account. List out the basis of Allocation of Departmental Expenses. 

Preparation of Consignment account with imaginary figures 

Preparation of Joint accounts with imaginary figures 


  1. Arulanandam & Raman; Advanced Accountancy, HPH 

  2. Anil Kumar – Advanced Financial Accounting HPH 

  3. Dr. Alice Mani: Advanced Financial Accenting, SBH. 

  4. Dr. S.N. Maheswari, Financial Accounting, Vikas Publication  

  5. S P Jain and K. L. Narang, Financial Accounting, Kalyani Publication 

  6. Souandrajan & K. Venkataramana, Financial Accounting, SHBP. 

  7. A Bannerjee; Financial Accounting.  

  8. Radhaswamy and R.L. Gupta, Advanced Accounting , Sultan Chand 

  9. M.C. Shukla and Grewel, Advaced Accounting , S Chand




The objective is to enable students to acquire skills in Retail Management. 

Unit 1: INTRODUCTION TO RETAIL BUSINESS 10 Hrs. Definition – functions of retailing - types of retailing – forms of retail business ownership. Retail  theories – Wheel of Retailing – Retail life cycle. Retail business in India: Influencing factors – present  Indian retail scenario. International perspective in retail business.  

Unit 2: CONSUMER BEHAVIOUR IN RETAIL BUSINESS 12 Hrs. Buying decision process and its implication on retailing – Influence of group and individual factors,  Customer shopping behaviour, Customer service and customer satisfaction. Retail planning process: Factors to consider in preparing a business plan – implementation – risk analysis. 

Unit 3: RETAIL OPERATIONS 10 Hrs. Factors influencing location of Store - Market area analysis – Trade area analysis – Rating Plan  method - Site evaluation. Retail Operations: Stores Layout and visual merchandising, Stores designing, Space planning, Inventory management, Merchandise Management, Category  Management. 

Unit 4: RETAIL MARKETING MIX 16 Hrs. Introduction -Product : Decisions related to selection of goods (Merchandise Management revisited) – Decisions related to delivery of service. Pricing : Influencing factors – approaches to pricing – price  sensitivity - Value pricing – Markdown pricing. Place : Supply channel – SCM principles – Retail  logistics – computerized replenishment system – corporate replenishment policies. Promotion : Setting objectives – communication effects - promotional mix. Human Resource Management in  Retailing – Manpower planning – recruitment and training – compensation – performance appraisal Methods. 

Unit 5: IMPACT OF INFORMATION TECHNOLOGYIN RETAILING 08 Hrs. Non store retailing (e-retailing) - The impact of Information Technology in retailing - Integrated  systems and networking – EDI – Bar coding – Electronic article surveillance – Electronic shelf labels  – customer database management system. Legal aspects in retailing, Social issues in retailing, Ethical  issues in retailing. 


Draw a retail life cycle chart and list the stages 

Draw a chart showing a store operations 

List out the major functions of a store manager diagrammatically 

List out the current trends in e-retailing 

List out the Factors Influencing in the location of a New Retail outlet. 


  1. Suja Nair; Retail Management, HPH 

  2. Karthic – Retail Management, HPH 

  3. S.K. Poddar& others – Retail Management, VBH. 

  4. R.S Tiwari ; Retail Management, HPH 


  1. Barry Bermans and Joel Evans: "Retail Management – A Strategic Approach", 8th edition, PHI/02 

  2. A.J.Lamba, "The Art of Retailing", 1st edition, Tata Mc GrawHill, New Delhi, 2003. 7. Swapna Pradhan : Retailing Management, 2/e, 2007 & 2008, TMH 

  3. K. Venkataramana, Retail Management, SHBP. 

  4. James R. Ogden & Denise T.: Integrated Retail Management  

  5. A Sivakumar : Retail Marketing , Excel Books 

  6. Ogden : Biztantra, 2007 

  7. Levy & Weitz : Retail Management -TMH 5th Edition 2002 

  8. Rosemary Varley, Mohammed Rafiq-: Retail Management 

  9. Chetan Bajaj : Retail Management -Oxford Publication. 

  10. Uniyal &Sinha : Retail Management - Oxford Publications. 

  11. Araif Sakh ; Retail Management




The objective is to familiarize the students with the law and operations of Banking. 

Unit 1: NEGOTIABLE INSTRUMENTS 10 Hrs Introduction – Meaning & Definition – Features – Kinds of Negotiable Instruments: Meaning,  Definition & Features of Promissory Notes, Bills of Exchange, Cheques - Crossing of Cheques – Types of Crossing – Endorsements: Meaning, Essentials & Kinds of Endorsement. 

Unit 2: BANKER AND CUSTOMER RELATIONSHIP 10 Hrs Introduction – Meaning of Banker – Bank - Meaning of Customer – General & Special Relationships. 

Unit 3: BANKING OPERATIONS 18 Hrs Collecting Banker: Meaning – Duties & Responsibilities of Collecting Banker – Holder for Value – Holder in Due Course - Statutory Protection to Collecting Banker 

Paying Banker: Meaning – Precautions – Statutory Protection to the Paying Banker – Dishonor of  Cheques – Grounds of Dishonor – Consequences of wrongful dishonor of Cheques. 

Lending Operations: Principles of Bank Lending – Kinds of lending facilities such as Loans, Cash  Credit, Overdraft, Bills Discounting, Letters of Credit – NPA: Meaning, circumstances & impact – regulations of priority lending for commercial banks.  

Unit 4: CUSTOMERS AND ACCOUNT HOLDERS 12Hrs Types of Customers and Account Holders - Procedure and Practice in opening and operating accounts  of different customers including Minors - Meaning & Operations of Joint Account Holders,  Partnership Firms, Joint Stock companies, Executors and Trustees, Clubs and Associations and Joint  Hindu Undivided Family.  

Unit 5: BANKING INNOVATIONS 06 Hrs New technology in Banking – E-services – Debit and Credit cards. Internet Banking, ATM,  Electronic Fund Transfer, MICR, RTGS, NEFT, DEMAT. 


Collect and fill account opening form of SB A/c or Current A/c 

Collect and fill pay in slip of SB A/c or Current A/c. 

Draw specimen of Demand Draft. 

Draw different types of endorsement of cheques. 

Draw specimen of Travellers Cheques / Gift cheques / Credit cheques. 

List various customer services offered by atleast 2 banks of your choice. 


  1. Gordon & Natarajan: Banking Theory Law and Practice, HPH 

  2. S. P Srivastava ; Banking Theory & Practice, Anmol Publications 

  3. M. Prakhas, Bhargabhi R: Banking law & Operation, Vision Book House. 

  4. Tannan M.L: Banking Law and Practice in India, Indian Law House  

  5. Sheldon H.P: Practice and Law of Banking. 

  6. K. Venkataramana, Banking Operations, SHBP.  

  7. Kothari N. M: Law and Practice of Banking. 

  8. Neelam C Gulati: Principles of Banking Management. 

  9. Maheshwari. S.N.: Banking Law and Practice, Vikas Publication 

  10. Shekar. K.C: Banking Theory Law and Practice, Vikas Publication. 

  11. S. Vipradas & j. K Syan: Bank Lending 

  12. Gajendra & Poddar : Law and Practice of Banking 

  13. Dr. Alice Mani: Banking Law and Operation, SBH.




The objective is to provide basic knowledge of statistics and their application to business situations. 

Unit 1: INTRODUCTION TO STATISTICS 03Hrs Meaning and Definition – Functions – Scope – Limitations. 

Unit 2: CLASSIFICATION AND TABULATION OF DATA 08 Hrs Collection of data - census and sample techniques. Classification of data, preparation of frequency  distribution and tabulation of data.  

Unit 3: MEASURES OF CENTRAL TENDENCY 20Hrs Meaning and Definition Types of averages – Arithmetic Mean (Simple and Weighted), Median,  Mode (excluding missing frequency problems). Graphical representation of median and mode – Ogive– curve, histogram, smoothed frequency curve and frequency polygon. 

Unit 4: MEASURES OF DISPERSION AND SKEWNESS 15 hrs Meaning & Definition -Range, Quartile Deviation, Mean Deviation Standard Deviation and Co efficient of Variation. Skewness: Meaning, uses, and problems on Karl Pearson’s’ Co-efficient of  skewness. 

Unit 5: INDEX NUMBERS 10 Hrs Meaning & Definition – Uses – Classification – Construction of Index Numbers – Methods of  constructing Index Numbers – Simple Aggregative Method – Simple Average of Price Relative  Method – Weighted index method – Fisher’s Ideal method (including TRT & FRT) – Consumer Price  Index – Problems. 


Draw a blank table showing different attributes  

Collect marks scored 50 students in a examinations and prepare a frequency distributions table Collect data relating to prices of shares of two companies for ten days and ascertain which  companies shares prices is more stable 

Collect the run scored by the two batsmen in ten one day international cricket matches, find who  is better run getter and who more consistence.  

Select 10 items of daily-consumed products and collect base year quantity, base year price and  current year price. Calculate Cost of Living Index. 


  1. Anand Sharma : Statistics For Management, HPH 

  2. S P Gupta: Statistical Methods- Sultan Chand, Delhi 

  3. D.P Apte ; Statistical Tools for Managers.  

  4. Dr. B N Gupta: Statistics (Sahityta Bhavan), Agra. 

  5. S.C Gupta: Business Statistics, HPH 

  6. N.V.R Naidu : Operation Research I.K. International Publishers 

  7. Ellahance : Statistical Methods, Kitab Mehel. 

  8. Sanchethi and Kapoor: Business Mathematics, Sultan Chand 

  9. Veerachamy: Operation Research I.K. International Publishers 

  10. S. Jayashankar: Quantitative Techniques for Management. 

11.Chikoddi & Satya Prasad : Quantitative Analysis for Business Decision, HPH 12. Dr. Alice Mani: Quantitative Analysis for Business Decisions - I, SBH.

Quantitative Analysis for Business Decisions – I bcom 2nd sem chaloexam
Quantitative Analysis for Business Decisions – I

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