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Bangalore University BBA Notes And Solved Question Paper

Bangalore North University BBA 3rd Sem previous year question paper and study materials

Bangalore North University 3rd Sem BBA Study Materials

Download free BBA 3rd 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

Bangalore University and Bangalore North University BBA syllabus 2021

Old Syllabus

Syllabus

3.2 SOFT SKILLS FOR BUSINESS 

OBJECTIVE:  

The objective is to develop both oral and written communication skills relating to organizational and  Business issues 

Unit 1: ELEMENTS OF COMMUNICATION 14Hrs Meaning, Importance, Objectives & Principles of Communication, , Process, impediments of effective  communication, Strategies for effective communication. Types and forms of communication Nonverbal Communication- Body Language, Gestures, Postures, Facial Expressions, Dress codes, The  Cross Cultural Dimensions of Business Communication, Listening & Speaking, Techniques of Eliciting  Response, Probing Questions, Observation, Business and social etiquette. 

Unit 2: PUBLIC SPEAKING 10 Hrs Importance of Public Speaking and Speech Composition - Principles of Effective Speaking& Presentations.  Technical speeches & Non-technical presentations. Speech for introduction of a speaker - Speech for vote  of thanks -Occasional speech - Theme speech. Moderating programs - Use of Technology  

Unit 3: INTERVIEW TECHNIQUES 08 Hrs Importance of Interviews, Art of conducting and giving interviews, Placement interviews - discipline  interviews - Appraisal interviews – Exit interviews. 

Unit 4: MEETINGS 08Hrs Importance of Meetings -Opening and Closing Meetings - Participating and Conducting Group discussions.  Brain Storming, e– Meetings, preparing agenda and minutes of the meeting 

Unit 5: BUSINESS COMMUNICATION 16Hrs Business Letters: Inquiries, Circulars, Quotations, Orders, Acknowledgments Executions, Complaints,  Claims &Adjustments, Collection letter, Banking correspondence, Agency correspondence, Bad news and  persuading letters, Sales letters, Job application letters - Bio-data, Covering Letter, Interview Letters, Letter  of Reference. Memos, Minutes, Circulars &Notices. 

SKILL DEVELOPMENT 

Conduct a mock meeting and draft minutes of the meeting. 

Draft a letter of enquiry to purchase a laptop. 

Draft your bio-data. 

Prepare your Career Plan. 

BOOKS FOR REFERENCE 

  1. Rai & Rai – Soft Skill for Business, HPH 

  2. Santhosh Kumar – Soft Skill for Business, VBH.  

  3. C.G.G Krishnamacharyulu&Lalitha :Soft Skills of Personality Development, HPH. 4. Lesikar, R.V. &Flatley, M.E. (2005). Basic Business Communication Skills for

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Empowering the Internet Generation. Tata McGraw Hill Publishing Company Ltd.,New Delhi. 5. Rai&Rai: Business Communication Himalaya Publishing House  

  1. Rajkumar, Basic of Business Communication 

  2. Ludlow, R. & Panton, F. (1998). The Essence of Effective Communications. Prentice Hall of India Pvt.  Ltd. 

  3. M.S. Rao : Soft Skills – Enhancing Employability I.K. International PH. 

  4. Rao& Das : Communication Skills, I.K. International PH. 

  5. Adair, J. (2003). Effective Communication. Pan McMillan. 

  6. Thill, J. V. &Bovee, G. L. (1993). Excellence in Business Communication. McGrawHill, New York. 12. Bowman, J.P. &Branchaw, P.P. (1987). Business Communications: From Process to Product. Dryden  Press, Chicago. 

  7. Sharma S.P. & Others, Business Communication, VBH. 

  8. Banerjee : Soft Skills Business and Professional Communication, I.K. International

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3.3 CORPORATE ACCOUNTING 

OBJECTIVE 

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

Unit 1: 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 ( Theory only) – Transfer to Reserves – Preparation  of Profit and Loss Account and Balance Sheet as per Section 219(1)(b) (IV) and form 23AB. Abridged Profit and Loss  Account – Abridged Balance Sheet (Vertical Form). 

Unit 2: FINANCIAL STATEMENTS ANALYSIS 10 Hrs Analysis of financial statements – comparative statements, comparative income statement, comparative Balance sheet  – common size statements – Common size income statement, common size Balance Sheet – Trend percentages.  Reporting to management – Management Decision and Analysis. 

Unit 3: VALUATION OF GOODWILL 8Hrs 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 Super Profit Method – Annuity Method – Capitalization of Profit Method. 

Unit 4: VALUATION OF SHARES 8 Hrs Meaning – Need for Valuation – Factors Affecting Valuation – Methods of Valuation – Asset Backing or Intrinsic  Value Method – Yield Method – Earning Capacity Method – Fair Value Method - Rights Issue and Valuation of  Rights Issue.  

Unit 5: HOLDING COMPANY ACCOUNTS 10 Hrs Introduction – Meaning of Holding Company – Subsidiary Company – Steps – Pre Acquisition Profits – Post  Acquisition Profits – Minority Interest – Cost of Control or Capital Reserve – Unrealized Profit – Mutual Indebtedness  – Preparation of Consolidated Balance Sheet (As per AS21). 

SKILL DEVELOPMENT 

  • Collect and fill the share application form of a limited Company. 

  • Collect a Prospectus of a company and identify the reasons to invest or not to invest in shares. List the various functions of underwriters. 

  • 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 net Asset value of shares List out the conditions to be fulfilled for redemption of Preference shares. 

BOOKS FOR REFERENCE 

  1. Anil Kumar - Marriappa – Corporate Accounting , HPH. 

  2. M.A.Arunachalam & K.S.Raman: Corporate Accounting – II, HPH. 

  3. Dr. S.N. Maheswari , Financial Accounting, Jain Book Depot.  

  4. V.K. Goyal: Corporate Accounting, PHI. 

  5. Soundrarajan A & K. Venkataramana, Corporate Accounting, SHBP.  

  6. S. P. Jain and K. L. Narang – Corporate Accounting, Kalyani Publishers.  

  7. SP Iyengar, Advanced Accountancy, Sultan Chand and Sons, New Delhi. 

  8. R L Gupta, Advanced Accountancy, Sultan Chand and Sons, New Delhi.. 

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3.4 HUMAN RESOURCE MANAGEMENT 

OBJECTIVE 

The objective is to familiarize the students with concepts and principles of Human Resource Management. 

Unit 1: HUMAN RESOURCE MANAGEMENT 10 Hrs Introduction – Meaning of HRM – Objectives of HRM – Importance of HRM – Functions and Process of  HRM – HR Manager - Duties and Responsibilities – Recent trends in HRM. 

Unit 2: HUMAN RESOURCE PLANNING, RECRUITMENT & SELECTION 14 Hrs Meaning – Importance of Human Resource Planning – Benefits of Human Resource Planning. Recruitment  – Meaning – Methods of Recruitment. Selection – Meaning – Steps in Selection Process – Problems  Involved in Placement. 

Unit 3: INDUCTION AND TRAINING 08Hrs Meaning, objective and purpose of Induction: Training- Need for training, benefits of training,  identification of training needs and methods of training. 

Unit 4: PERFORMANCE APPRAISAL AND COMPENSATION 10Hrs Introduction – Meaning and Definition – Objectives – Methods of Performance Appraisal – Uses and  Limitations of Performance Appraisal. Compensation – Meaning of Compensation – Objectives of  Compensation. 

Unit 5: PROMOTION AND TRANSFERS 08Hrs Meaning and Definition of Promotion - Purpose of promotion, basis of promotion, Meaning of transfer,  reasons for transfer, types of transfer, right sizing of work force,need for right sizing. 

Unit 6: HUMAN RESOURCE DEVELOPMENT 06Hrs Meaning of HRD, Role of training in HRD, Knowledge Management, Knowledge Resources, Impact of  Globalization on Human Resource Management, Problems in relation to Transnational and Multinationals. 

SKILL DEVELOPMENT 

  • Prepare a Chart showing the functions of HRM and a brief explanation on the need for each function. Prepare an advertisement for recruitment / selection of candidates for any organization of your choice. Give observation report of industrial safety practices followed by any organization of your choice Develop a format for performance appraisal of an employee. 

  • Choose any MNC and present your observations on training programme. 

BOOKS FOR REFERENCE 

  1. Aswathappa, Human Resource Management, Tat McGraw Hill. 

  2. Madhurimalall, Human Resource Management, HPH. 

  3. Reddy &Appanniah, Human Resource Management. HPH. 

  4. C.B.Mamoria, Personnel management, HPH. 

  5. Edwin Flippo, Personnel management, McGraw Hill. 

  6. SubbaRao, Personnel and Human Resources management, HPH.

26 

  1. S.Sadri& Others: Geometry of HR, HPH. 

  2. Rajkumar : Human Resource Management I.K. Intl 9. Michael Porter, HRM and human Relations, Juta & Co.Ltd. 10. Biswanath Ghosh, Human Resource Development and Management. 11. Rekha & Vibha – Human Resource Management, VBH. 12. K. Venkataramana, Human Resource Management, SHBP. 13. Dr. Alice Mani: Human Resource Management, SBH.

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3.5 BUSINESS REGULATIONS 

OBJECTIVE 

The objective is to introduce the students to various regulations affecting business and to familiarize the  students with such regulations. 

Unit 1: INTRODUCTION TO BUSINESS LAWS 06 Hrs Introduction, Nature of Law, Meaning and Definition of Business Laws, Scope and Sources of Business  Law, Fundamental Rights and Directive Principle of State Policies, Principles having economic  significance, Overview of Business Laws in India. 

Unit 2: CONTRACT LAWS 14 Hrs Indian Contract Act, 1872: Definition of Contract, essentials of a valid contract (all essentials need to be  explained in great detail), classification of contracts, breach of contract and 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. 

Unit 3: INFORMATION LAWS AND RTE 10Hrs Right to Information Act, 2005: Objectives of the RTI Act, Scope, SuoMoto disclosure, Method of  seeking information, Eligibility to obtain information, Authorities under the Act,. Right to Education Act: Objectives of the RTE Act – Salient Features. 

Unit 4: COMPETITION AND CONSUMER LAWS 12Hrs The Competition Act, 2002: Objectives of Competition Act, the features of Competition Act, components  of Competition Act, CCI, CAT, offences and penalties under the Act. 

Consumer Protection Act, 1986: Definition of the terms consumer, consumer dispute, defect, deficiency,  unfair trade practices and services. Consumer Protection Act, Consumer Redressal Agencies – District  Forum, State Commission, National Commission, any two landmark judgments of the Supreme Court. 

Unit 5: ECONOMIC AND ENVIRONMENTAL LAWS 14Hrs FEMA 1999: Objects of FEMA, definition of important terms – authorized dealer, currency, foreign  currency, foreign exchange, foreign security, Directorate of Enforcement, salient features of the FEMA,  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, global  warming, causes for ozone layer depletion, carbon trade, rules and powers of central government to protect  environment in India.

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SKILL DEVELOPMENT  

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. 

BOOK REFERENCE 

  1. K. Aswathappa, Business Laws, Himalaya Publishing House, 

  2. K.R. Bulchandni: Business Laws, HPH. 

  3. N.D. Kapoor, Business Laws, Sultan chand publications. 

  4. S.S. Gulshan, Business Law 3rd Edition, New Age International  

  5. S.C. Sharama& Monica : Business Law I.K. International 

  6. Tulsian Business Law , Tata McGraw-Hill Education

  7. Dr. K. Venkataraman, SHB Publications. 

  8. Kamakshi P & Srikumari P, Business Regulation  

  9. Dr. Alice Mani: Business Regulations, SBH.

29 

3.6 CORPORATE ENVIRONMENT  

OBJECTIVE 

The objective is to enable the students to get familiarized with the existing Company Law and Secretarial  Procedure. 

Unit 1: FORMATION OF COMPANY 14Hrs Promotion of Company – Promotion – Incorporation – Capital Subscription and Certificate of  Commencement of Business. Memorandum of Association – Definition – Clauses. Articles of  Association – Definition – Contents – Distinction between Memorandum of Association and Articles of  Association – Alteration of Memorandum of Association and Articles of Association. Prospectus – Meaning – Contents – Statement in Lieu of Prospectus. 

Corporate Social Responsibility initiatives under Companies Act 2013 (Section 135) 

Unit 2: CAPITAL OF COMPANY 10 Hrs Share Capital – Meaning of Shares – Kinds of Shares – Merits and Demerits of Shares. Debentures – Meaning – Features – Types – Merits and Demerits, Listing of Shares. 

Unit 3: COMPANY MEETINGS 12 Hrs Meaning and Definition – Types of Meeting – Statutory Meeting – Annual General Meeting – Extraordinary General Meeting – Board Meeting and Resolutions. 

Unit 4: COMPANY SECRETARY 10Hrs Meaning and Definition – Position – Appointment – Rights – Duties – Liabilities – Qualification and  Removal of Company Secretary. 

Unit 5: WINDING UP OF COMPANIES 10 Hrs Modes of winding up – commencement of winding up – consequences –official liquidator – powers and  duties of liquidator. 

SKILL DEVELOPMENT 

Drafting of Memorandum of Association, Drafting of Articles of Association. Drafting Notice of Company Meetings – Annual, Special, Extraordinary and Board meetings. Drafting Resolutions of various meetings – different types. 

Chart showing Company‟s Organization Structure. 

Chart showing different types of Companies. 

A case study on CSR initiatives of any one company  

BOOKS FOR REFERENCE 

  1. Maheshwari&Maheshwari, Elements of Corporate Laws, Himalaya Publishers 

  2. Dr. P.N. Reddy and H.R. Appanaiah, Essentials of Company Law and Secretarial Practice, Himalaya Publishers. 3. M.C. Shukla&Gulshan, Principles of Company Law, S. Chanda & Co. 

  3. Pradeep K. Shinde, Corporate Environment, VBH. 

  4. C.L. Bansal, Business & Corporate law, Excel Books. 

  5. N.D. Kapoor, Company Law and Secretarial Practice, Sultan Chand & Sons. 

  6. S.S Gulshan, Company Law, New Age International. 

  7. M.C. Bhandari, Guide to Company Law Procedures, Bhandari Publications. 

  8. S.C. Kuchal, Company Law and Secretarial Practice, Chaitanya Publishing. 

  9. K. Venkataramana, Service Management, SHBP.

30 

3.7 BUSINESS 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 10 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 10 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 

  5. K. Venkataramana, Corporate Governance, SHBP.  

  6. N.M.Khandelwal : Indian Ethos and Values for Managers 

  7. S Prabhakaran; Business ethics and Corporate Governance  

  8. C.V. Baxi: Corporate Governance 

  9. R. R. Gaur, R. Sanghal, G. P. Bagaria; Human Values and Professional ethics  

  10. B O B Tricker, Corporate Governance; Principles , Policies and Practices 

  11. Michael, Blowfield; Corporate Responsibility 

  12. Andrew Crane; Business Ethics 

  13. Ghosh; Ethics in Management and Indian ethos.

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Bangalore North University MBA 3rd Sem Study Materials and Previous Question Papers

Bangalore North University 3rd Sem MBA Study Materials

Download free MBA 3rd 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

Bangalore North University MBA syllabus

New Syllabus

Syllabus

STRATEGIC MANAGEMENT & CORPORATE GOVERNANCE MBA 3rd sem chaloexam
STRATEGIC MANAGEMENT & CORPORATE GOVERNANCE
PROJECTS AND OPERATIONS MANAGEMENT mba 3rd sem chaloexam
PROJECTS AND OPERATIONS MANAGEMENT

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Bangalore North University Mba 2nd Sem Study Materials And Previous Year Question Paper

Bangalore North University 2nd Sem MBA Study Materials

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Bangalore North University MBA syllabus

New Syllabus

Syllabus

TECHNOLOGY FOR MANAGEMENT mba 2nd sem chaloexam
TECHNOLOGY FOR MANAGEMENT
MANAGERIAL RESEARCH METHODS mba 2nd sem chaloexam
MANAGERIAL RESEARCH METHODS
ENTREPRENEURSHIP AND ETHICS mba 2nd sem chaloexam
ENTREPRENEURSHIP AND ETHICS
QUANTITATIVE TECHNIQUES AND OPERATIONS RESEARCH mba 2nd sem chaloexam
QUANTITATIVE TECHNIQUES AND OPERATIONS RESEARCH

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Bangalore University Study Materials

Bangalore North University Mba 1st Sem Study Materials And Previous Year Question Paper

Bangalore North University 1st Sem MBA Study Materials

Download free MBA 1st 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

Bangalore North University MBA syllabus

New Syllabus

Syllabus

5.1 ENTREPRENEURIAL MANAGEMENT  

OBJECTIVE 

The objective is to enable students to understand the basic concepts of entrepreneurship and prepare a business plan to start a small industry.  

Unit 1: ENTREPRENEURSHIP 12 Hrs Introduction – Meaning & Definition of Entrepreneurship, Entrepreneur & Enterprise – Differences  between Entrepreneurship, Entrepreneur & Enterprise – Functions of Entrepreneur – Role of Entrepreneur  for Economic Development - Factors influencing Entrepreneurship - Pros and Cons of being an  Entrepreneur – Differences between Manager and Entrepreneur – Qualities of an Entrepreneur – Types of  Entrepreneurs. Entrepreneurship Development- Need – Problems – National and State Level Institutions 

Unit 2: SMALL SCALE INDUSTRIES 10 Hrs Small Scale Industries - Tiny Industries - Ancillary Industries - Cottage Industries – Definition – Meaning - Product Range - Capital Investment - Ownership Patterns - Importance and Role played by SSI in the  development of the Indian Economy - Problems faced by SSI‟s and the steps taken to solve the problems - Policies Governing SSI‟s 

Unit 3: STARTING A SMALL INDUSTRY 12 Hrs Concept of Business opportunity, scanning the environment for opportunities, evaluation of alternatives  and selection based on personal competencies. - An overview of the steps involved in starting a business  venture – Location, Clearances and Permits required, Formalities, Licensing and Registration Procedures - Assessment of the market for the proposed project - Importance of financial, technical and social feasibility  of the project. 

Unit 4: PREPARING THE BUSINESS PLAN (BP) 10 Hrs Business Plan, Importance of BP, Preparation of BP, Typical 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 - Preparation of BP - Common pitfalls to be avoided in preparation of a BP 

Unit 5: IMPLEMENTATION OF THE PROJECT AND SICKNESS IN SSIs 12 Hrs Financial assistance through SFC‟s, SIDBI, Commercial Banks, KSIDC, KSSIC, IFCI, - Non-financial  assistance from DIC, SISI, EDI, SIDO, AWAKE, TCO, TECKSOK, 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. Sickness: Meaning and definition of a sick  industry - Causes of Industrial Sickness - Preventive and Remedial Measures for Sick Industries 

SKILL DEVELOPMENT 

Preparation of a Project report to start a SSI Unit. 

Preparing a letter to the concerned authority-seeking license to the SS Unit, You propose to start. 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.

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Chart showing tax concessions to SSI both direct and indirect. 

Success stories of Entrepreneurs in the region. 

BOOKS FOR REFERENCE 

  1. Vasant Desai: The Dynamics of Entrepreneurship Development and Management, HPH 2. Mark. J. Dollinger, Entrepreneurship – Strategies and Resources, Pearson Edition. 3. Satish Taneja: Entrepreneur Development, HPH. 
  2. UdaiPareek and T.V. Rao, Developing Entrepreneurship 
  3. S.V.S. Sharma, Developing Entrepreneurship, Issues and Problems, SIET, Hyderabad  6. Srivastava, A Practical Guide to Industrial Entrepreneurs, Sultan Chand. 7. Government of India, Report of the committee on small and medium entrepreneurs, 1975 8. VidyaHattangadi ; Entrepreneurship, HPH. 
  4. N.V.R. Naidu : Management and Entrepreneurship, I.K. International 10. Bharusali, Entrepreneur Development, 
  5. K. Venkataramanappa, Entrepreneurial Development, SHB Publications 12. Anil Kumar : Small Business and Entrepreneurship, I.K. International 13. Rekha & Vibha – Entrepreneurial Management, VBH.

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5.2 COMPUTER APPLICATION IN BUSINESS 

OBJECTIVE  

The objective of the subject is to make the students understand the concept of information systems used in  business and to know the latest trends in doing business in internet environment. 

Unit 1: INTRODUCTION TO INFORMATION SYSTEM 10 Hrs Meaning and definition of system, information and information system – business information system – Features of Information system – Uses of Business Information Systems, Users of Information Systems – Components of Business Information Systems. 

Unit 2: TYPES OF INFORMATION SYSTEMS 14Hrs Management Support Systems (MSS), Management Information systems, , Transaction Processing systems,  Decision Support Systems (DSS), Group Decision Support System (GDSS), Office Automation system,  Process Control systems, Executive Information systems, Levels of management and Information systems. 

Unit 3: MS OFFICE 12 Hrs MS Word – editing a document- Formatting – Spell Checking – Page setup, Using tabs, Tables and other  features Mail Merge, MS Excel – building work sheet- data entry in work sheets, auto fill – working with  simple problems- formula – statistical analysis, sort, charts, MS Power point – Design, Side Show – Presentation.  

Unit 4: DATABASE MANAGEMENT SYSTEMS 14 Hrs Introduction- Purpose of Database Systems, Views of data, Data Models, Database language, Transaction  Management, Storage Management, Database Administrator, Database Users, Overall System Structure,  Different types of Database Systems 

Unit 5: ACCOUNTING SOFTWARE 06Hrs Introduction to Tally, Opening new company, Safety of Accounts or Password, Characteristics, Making  Ledger Accounts, writing voucher, voucher entry, making different types of voucher, correcting sundry  debtors an sundry creditors accounts, preparation of Trail Balance, Accounts books, Cash Book, Bank  Books, Ledger Accounts, Group Summary, Sales Register and Purchase Register, Journal Register,  Statement of Accounts, & Balance Sheet. 

SKILL DEVELOPMENT 

Maintain a Record on Practicals. 

BOOKS FOR REFERENCE 

  1. James Obrein, Management Information Systems, Tata McGraw Hill 
  2. M. Suman _ Computer Application Business, VBH 
  3. R.G. Saha – Computer Application Business, HPH. 
  4. Amrutha Gowri & Soundrarajana A, Computer Application Business, SHBP. 5. Manjunath, GunduRao – Computer Business Applications, HPH. 
  5. Sudaimuthu& Anthony: Computer Applications in Business, HPH.

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  1. S. Perekar, Anindita Hazra; Computer Application in Business  8. Srivatasava : Enterprise Resource Planning I.K. International  9. S Sadagopan, Enterprise resource planning (ERP), Tata McGraw Hill 10. S.P. Rajagopal, Computer Application in Business 
  2. C.S.V.Murthy: Management Information, HPH

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5.3 INVESTMENT MANAGEMENT 

OBJECTIVES: 

  1. To enable develop skills in analyzing various types of securities. 
  2. To develop necessary skills in students to design and revise a portfolio of securities. 

Unit 1: Introduction Investment Management 10Hrs Investment management, nature and scope, investment avenues, types of financial assets and real  assets, Security return and risk – Systematic and unsystematic risk - sources of risk, Measurement  of risk and return, sources of investment information, Fixed income – securities – bonds,  preference shares – sources of risk, valuation, duration of bonds – theory of interest rates – yield  curve, Bond innovations and their valuation. 

Unit 2: Securities Analysis 14Hrs Analysis of variable income securities, fundamental analysis – analysis of economy, industry  analysis, company analysis – financial and non – financial, Equity valuation models, Options,  futures, forwards, warrants, and their valuations, Technical analysis – Dow’s theory, charts – Efficient market hypothesis and its implications, Tax aspects of investment, Securities Trading procedure. A Critical Survey of software packages for security analysis. 

Unit 3: Portfolio Management 10Hrs Meaning of portfolio management, portfolio analysis, why portfolios? Portfolio objectives,  portfolio management process, selection of securities. Portfolio theory, Markowitz Model,  Sharpe’s single index model. Efficient frontier with Lending and borrowing, optimal portfolio  capital Asset pricing model, Arbitrage pricing theory two factor and multi factor models.  

Unit 4: Portfolio Management Strategies 12Hrs Bond Portfolio Management strategies, Equity portfolio management strategies, strategies using  derivatives, hedging. Portfolio revision – rebalancing plans, portfolio evaluation, Sharpe’s index,  Treynor’s measure and Jenson’s measure.  

Unit 5: Mutual Funds 10Hrs Mutual funds, Investors life cycle, Personal investment, Personal Finance, Portfolio Management  of funds in banks, insurance companies, pension funds, International investing, International funds  management, emerging opportunities. A brief survey of software packages for Portfolio  Management.  

Skill Development  

Seminars, Group Discussion and Case Studies on various aspects of syllabus.  

Books for Reference 

  1. Bombay Stock Exchange Directory. 
  2. Donald E. Fischer and Ronald J. Jordan: Security Analysis and Portfolio Management, Pearson Ed.  3. Stanely S.C. Haung Maury Stall: Investment Analysis and Management, Allyn and Bacon Inco., Massachustes.  4. Jerome B. Cohen and Edward D. Zinbarg Etal: Investment Analysis and Portfolio Management, Ricchard D., Irwin Inc.,  Illinois. 
  3. J.C. Fancis: Investment Analysis and Management 
  4. Panduan Puneethavarty, Securities Analysis and Portfolio Management, Vikas Pub. House. 
  5. Fuller & Farrel, Modern Investment and Security Analysis, McGraw Hill International.

47 

5.4 MANAGEMENT ACCOUNTING 

OBJECTIVE 

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. 

Unit 1: INTRODUCTION TO MANAGEMENT ACCOUNTING 06 Hrs Meaning – Definition – Objectives – Nature and Scope of Management Accounting – Relationship between  Financial Accounting, Management Accounting, and Cost Accounting  

Unit 2: RATIO ANALYSIS 16 Hrs Meaning and Definition of Ratio, Accounting Ratio and Ratio Analysis – Uses – Limitations - Classification of Ratios – Problems on Ratio Analysis - Preparation of Trading and Profit & Loss Account  and Balance Sheet with the help of Accounting Ratios  

Unit 3: FUND FLOW ANALYSIS 12Hrs Meaning and Concept of Fund – Meaning and Definition of Fund Flow Statement – Uses and Limitations of  Fund Flow Statement – Procedure of Fund Flow Statement – Statement of changes in Working Capital – Statement of Funds from Operation – Statement of Sources and Application of Funds – Problems.  

Unit 4: CASH FLOW ANALYSIS 12Hrs Meaning and Definition of Cash Flow Statement – Differences between Cash Flow Statement and Fund  Flow Statement – Uses of Cash Flow Statement – Limitations of Cash Flow Statement – Provisions of AS-3  – Procedure of Cash Flow Statement – Concept of Cash and Cash Equivalents - Cash Flow from Operating  Activities – Cash Flow from Investing Activities and Cash Flow from Financing Activities – Preparation of  Cash Flow Statement according to AS-3 (Indirect Method Only). 

Unit 5: MARGINAL COSTING AND BUDGETORY CONTROL 10Hrs Marginal Costing: Meaning, Features and Assumptions - Calculation of Break Even Point – Equation  Method, Graphic Method, Problems . 

Budgetary Control: Introduction – Meaning & Definition of Budget and Budgetary Control – Objectives  of Budgetory Control – Classification of Budgets –Functional Budgets – Problems on Flexible Budgets  

SKILL DEVELOPMENT 

  • 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.

48 

BOOKS FOR REFERENCE 

  1. PN Reddy & Appanaiah, Essentials of Management Accounting, HPH. 2. J. Made Gowda: Management Accounting, HPH. 
  2. R.G. Saha – Management Accounting, VBH. 
  3. Dr. S.N. Maheswari, Management Accounting, VBH.  5. Sexana, Management Accounting, Tata McGraw Hill 
  4. Sudhindra Bhatt; Management Accounting, Excel Books. 7. Dr. S.N. Goyal and Manmohan, Management Accounting 8. Jawaharlal : Essentials of Managerial Accounting, HPH. 9. B.S. Raman, Management Accounting, United Publishers. 10. Sharma and Gupta, Management Accounting, S J Publishers. 11. Soundra RajanA & Venkataramana. K, Management Accounting, SHBP.

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Bangalore University Study Materials

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)

Download free BCOM 6th 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 University

Old Syllabus

Syllabus

6.1 BUSINESS REGULATIONS 

OBJECTIVE:  

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

UNIT 1: INTRODUCTION TO BUSINESS LAWS 06 Hrs 

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

UNIT 2: CONTRACT LAWS 18Hrs 

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. 

UNIT 3: COMPETITION AND CONSUMER LAWS: 14 Hrs 

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. 

UNIT 4: ECONOMIC LAWS 12 Hrs 

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. 

UNIT 5: ENVIRONMENTAL LAW 06 Hrs 

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. 

SKILL DEVELOPMENT  

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. 

BOOKS FOR REFERENCE: 

  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.

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6.2 PRINCIPLES AND PRACTICE OF AUDITING 

OBJECTIVE: 

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. 

SKILL DEVELOPMENT: 

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. 

BOOKS FOR REFERENCE: 

  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

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6.3 INCOME TAX - II 

OBJECTIVE 

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).  

SKILL DEVELOPMENT 

Table of rates of Tax deducted at source. 

Filing of IT returns of individuals. 

List of Enclosures for IT returns. 

BOOKS FOR REFERENCE 

  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

41 

6.4 MANAGEMENT ACCOUNTING 

OBJECTIVE 

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. 

UNIT 1: INTRODUCTION TO MANAGEMENT ACCOUNTING 12 Hrs 

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. 

UNIT2: RATIO ANALYSIS 14 Hrs 

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.  

UNIT 3: FUND FLOW ANALYSIS 10 Hrs 

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 – 

Problems.  

UNIT 4: CASH FLOW ANALYSIS 14 Hrs 

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). 

UNIT 5: MANAGEMENT REPORTING 06 Hrs 

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

SKILL DEVELOPMENT 

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. 

BOOKS FOR REFERENCE 

  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 
INFORMATION & TECHNOLOGY GROUP (Elective)
BANKING & INSURANCE GROUP (Elective)

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