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

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Syllabus

4.3 ADVANCED CORPORATE ACCOUNTING 

OBJECTIVE 

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

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

Unit 2: MERGERS AND ACQUISITION OF COMPANIES 16 Hrs 

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

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

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

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

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

SKILL DEVELOPMENT 

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

∙ Calculation of Purchase consideration with imaginary figures. 

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

∙ List out any five Indian Accounting Standards disclosures.  

BOOKS FOR REFERENCE 

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

  2. Anil Kumar – Advanced Corporate Accounting, HPH 

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

  4. Dr. Venkataraman. R – Advanced Corporate Accounting 

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

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

  7. RL Gupta, Advanced Accountancy, Sultan Chand  

  8. K.K Verma – Corporate Accounting. 

  9. Jain and Narang, Corporate Accounting. 

  10. Tulsian, Advanced Accounting,  

  11. Shukla and Grewal – Advanced Accountancy , Sultan Chand 

  12. Srinivas Putty, Advanced Corporate Accounting, HPH. 

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

28 

4.4 COST ACCOUNTING 

OBJECTIVE 

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

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

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

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

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

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

SKILL DEVELOPMENT 

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

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

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

BOOKS FOR REFERENCE 

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

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

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

  4. Nigam & Sharma: Cost Accounting , HPH 

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

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

29 

  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. 

30 

4.5 E-BUSINESS AND ACCOUNTING 

OBJECTIVE: 

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

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

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

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

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

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

SKILL DEVELOPMENT: 

∙ Generating the report of journal  

∙ Generating the report on cash book 

∙ Generating the report on profit and losing account  

∙ Generating the report on balance sheet  

BOOKS FOR REFERENCE 

  1. Raydu – E Commerce, HPH 

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

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

  4. C.S.V Murthy- E Commerce, HPH 

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

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

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

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

  9. Tally for Enterprise Solutions 

31 

4.6. STOCK AND COMMODITY MARKETS  

OBJECTIVE:  

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

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

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

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

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

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

SKILL DEVELOPMENT 

∙ Prepare the list of recognized stock exchanges in India 

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

∙ Prepare the chart showing Governing Body of the Commodities Market. 

∙ Prepare the list of commodities traded on commodity market. 

∙ Enlist the role of NSDL and CSDL.  

BOOKS FOR REFERENCE: 

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

  2. B. Kulkarni – Commodity Markets & Derivatives.  

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

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

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

  6. Pallavi Modi : Equity – The Next Investment Destination  

  7. Prriswami – Indian Financial System 

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

32 

4.7 PRINCIPLES OF EVENT MANAGEMENT 

OBJECTIVE:  

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

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

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

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

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

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

Skill Development 

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

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

Book References 

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

  2. Anne Stephen – Event Management, HPH. 

  3. K. Venkataramana, Event Management, SHBP.  

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

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

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

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

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

33 

5.1 ENTREPRENEURSHIP DEVELOPMENT 

OBJECTIVE:  

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

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

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

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

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

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

SKILL DEVELOPMENT 

∙ Preparation of a Project report to start a SSI Unit. 

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

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

∙ Success stories of Entrepreneurs in the region. 

BOOKS FOR REFERENCE 

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

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

34 

  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

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Bangalore North University BBA 4th Semester Study Materials and Previous Year Question Paper

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Bangalore North University BBA syllabus 2021

Old Syllabus

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4.2 BUSINESS RESEARCH METHODS 

OBJECTIVE 

The objective is to create an awareness of the Process of Research, the tools and techniques of research and  generation of reports 

Unit 1: INTRODUCTION TO RESEARCH 14Hrs Meaning – Objectives – Types of Research – Scope of Research – Research Approaches – Research  Process – Research Design – Research Methods Vs Research Methodology - Steps in Research – Problem  Formulation – Statement of Research Objective – Exploratory – Descriptive – Experimental Research.  

Unit 2: METHODS OF DATA COLLECTION 08 Hrs Observational and Survey Methods – Field Work Plan - Administration of surveys - Training field  investigators - Sampling methods - Sample size.  

Unit 3: TOOLS FOR COLLECTION OF DATA 08 Hrs Questionnaire Design; Attitude measurement techniques – Motivational Research Techniques – Selection  of Appropriate Statistical Techniques  

Unit 4: STATISTICAL METHODS 18 Hrs Tabulation of data - Analysis of data –Testing of Hypothesis, Advanced techniques – ANOVA, Chi-Square  - Discriminant Analysis - Factor analysis, Conjoint analysis - Multidimensional Scaling - Cluster Analysis  (Concepts Only).  

Unit 5: REPORT WRITING 08 Hrs Types of Reports, Business, Technical and Academic Report writing – Methodology Procedure – Contents  – Bibliography  

SKILL DEVELOPMENT 

  • Illustrate different types of samples with examples 
  • Construct a questionnaire for collection of primary data keeping in mind the topic chosen for research ● Narrate your experience using observation technique 
  • Diagrammatically present the information collected through the questionnaire 

BOOKS FOR REFERENCE 

  1. O.R.Krishnaswamy; Research methodology in Social Sciences, HPH, 2008. 
  2. R. Divivedi: Research Methods in Behavior Science, Macmillan India Ltd., 2001.  
  3. J.K. Sachdeva: Business Research Methodology HPH 
  4. S.N. Murthy, V. Bhojanna: Business Research Methods Excel Books 
  5. Levin &Rubin: Statistics for Management, Prentice Hall of India, 2002 
  6. Gupta S; Research Methodology and Statistical Techniques, Deep & Deep Publication (P) Ltd., 2002  7. Thakur D: Research Methodology in Social Sciences, Deep & Deep Publications (P) Ltd.,1998.  8. Tripathi P.C:A Textbook of Research Methodology, Sultan Chand & Sons, 2002. 9. Cooper: Business Research Methods 6th edition, MC Graw Hill, 
  7. C.R. Kothari, Research Methodology, Vikas Publications 
  8. Usha Devi N, Santhosh Kumar - Business Research Methodology

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4.3 MARKETING MANAGEMENT 

OBJECTIVE 

The objective is to enable students to understand the concept of marketing and its applications and the recent trends in Marketing. 

Unit 1: INTRODUCTION TO MARKETING 10 Hrs Meaning & Definition – Goals – Concepts of Marketing – Approaches to Marketing – Functions of  Marketing. 

Recent trends in Marketing - Introduction, E-business – Tele-marketing – M-Business – Green  Marketing – Relationship Marketing – Retailing – Concept Marketing and Virtual Marketing (Meaning  Only). 

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

Unit 3: MARKETING MIX 20 Hrs Meaning – Elements – Product – Product Mix – Product Line – Product Lifecycle – Product Planning – New Product Development – Failure of New Product – Branding – Packing and Packaging. Pricing – Objectives – Factors influencing Pricing Policy and Methods of Pricing. Physical Distribution – Meaning – Factors affecting Channel Selection – Types of Marketing Channels. Promotion – Meaning and  Significance of Promotion – Personal Selling & Advertising (Meaning Only). 

Unit 4: MARKET SEGMENTATION AND CONSUMER BEHAVIOUR 10 Hrs Meaning & Definition - Bases of Market Segmentation – Requisites of Sound Market Segmentation.  Consumer Behaviour – Factors influencing Consumer Behaviour and Buying Decision Process. 

Unit 5: CUSTOMER RELATIONSHIP MANAGEMENT 06 Hrs Meaning and Definition – Role of CRM – Advantages and Disadvantages  

SKILL DEVELOPMENT 

∙ Identify the product of your choice and describe in which stage of the product life cycle it is positioned. ∙ Suggest strategies for development of a product. 

∙ Study of Consumer Behaviour for a product of your choice. 

∙ Develop an Advertisement copy for a product. 

∙ Prepare a chart for distribution network for different products. 

BOOKS FOR REFERENCE 

  1. P N Reddy & Appanniah, Marketing Management, HPH. 
  2. Kuranakaran, Marketing Management, Himalaya Publishers.  
  3. Rekha & Vibha, Marketing Management, VBH. 
  4. Philip Kotler, Marketing Management, Prentice Hall.

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  1. Bose Biplab, Marketing Management, Himalaya Publishers.  
  2. J.C. Gandhi, Marketing Management, Tata McGraw Hill. 
  3. Ramesh & Jayanti Prasad: Marketing Management, I.K. International 
  4. William J. Stanton, Michael J.Etzel, Bruce JWalker, Fundamentals of Marketing, McGraw Hill Education. 
  5. Sontakki, Marketing Management, Kalyani Publishers. 
  6. K. Venkataramana, Marketing Management, SHBP.  
  7. Dr. Alice Mani: Marketing Management, SBH.

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4.4 FINANCIAL MANAGEMENT 

OBJECTIVE 

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

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

Unit 2: TIME VALUE OF MONEY 10 Hrs Introduction – Meaning & Definition – Need – Future Value (Single Flow – Uneven Flow & Annuity) – Present Value (Single Flow – Uneven Flow & Annuity)– Doubling Period – Concept of Valuation – Valuation of Bonds & Debentures – Preference Shares – Equity Shares – Simple Problems. 

Unit 3: FINANCING DECISIONAND INVESTMENT DECISION 16Hrs Financing Decisions: Introduction – Meaning of Capital Structure – Factors influencing Capital Structure  – Optimum Capital Structure – EBIT – EBT – EPS – Analysis – Leverages – Types of Leverages – Simple  Problems. 

Investment Decisions: Introduction – Meaning and Definition of Capital Budgeting – Features – Significance – Process – Techniques – Payback Period – Accounting Rate of Return – Net Present Value – Internal Rate of Return – Profitability Index - Simple Problems 

Unit 4: DIVIDEND DECISION 08 Hrs Introduction – Meaning and Definition – Determinants of Dividend Policy – Types of Dividends – Provisions under Campiness Act in relation to dividends. 

Unit 5: WORKING CAPITAL MANAGEMENT 12 Hrs Introduction – Concept of Working Capital – Significance of Adequate Working Capital – Evils of Excess  or Inadequate Working Capital – Determinants of Working Capital – Sources of Working Capital –Cash  Management – Receivables Management – Inventory Management,. 

SKILL DEVELOPMENT 

∙ Draw the organization chart of Finance Function 

∙ Illustrate operating cycle for at least 2 companies of your choice.  

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

∙ Prepare an ageing schedule of debtors with imaginary figures. 

∙ Capital structure analysis of companies in different industries

35 

BOOKS FOR REFERENCE  

  1. Reddy, Appananaih: Financial Management., HPH 
  2. Sudrashan Reddy – Financial Management, HPH. 
  3. Venkataraman R _ Financial Management, VBH. 
  4. S N Maheshwari, Financial Management., Sultan Chand. 
  5. R.M.Srivastava : Financial Management –Management and Policy, Himalaya Publishers.  6. Khan and Jain, Financial Management, Tata McGraw Hill. 
  6. Dr. K.V. Venkataramana, Financial Management, SHB Publications.  8. Sudhindra Bhatt: Financial Management, Excel Books. 
  7. Sharma and Sashi Gupta, Financial Management, Kalyani Publication. 10. M.GangadharRao& Others: Financial Management, Himalaya Publishers. 11. I M Pandey, Financial Management, Vika Publication House. 
  8. Prasanna Chandra, Financial Management, Tata McGraw Hill.  
  9. K. Venkataramana, Financial Management, SHBP.  
  10. Dr. Alice Mani: Financial Management, SBH.

36 

4.5 SERVICES MANAGEMENT 

OBJECTIVE 

The objective is to familiarize the students with different services and prepare them with requisite skills to  manage services. 

Unit 1: INTRODUCTION TO SERVICES MANAGEMENT 08 Hrs Meaning of Services – Concepts - Characteristics of Services – Classification of Services – Growth of  Service Sector. 

Unit 2: SERVICES MARKETING 18Hrs Meaning – Differences between Products and Services – Importance of Services Marketing – Marketing  Mix for Services – 7 P‟s (in detail) Managing Demand and Supply in Service Industry. Service Delivery  Process: Role of Customer in Service delivery process- Quality issues in Services – GAP Model, Managing  moments of Truth 

Unit 3: TOURISM AND HOSPITALITY SERVICES 12 Hrs Introduction – Evolution of Tourism Industry – Concept and Nature of Tourism – Significance of Tourism  Industry- Market segmentation in tourism- Marketing mix of Tourism - Recent Trends in Tourism.  Hospitality Services: Types of Hotels –Types of Accommodation – Departments in Hotels – Customer care  in Hospitality Industry. 

Unit 3: BANKING AND INSURANCE SERVICES 12Hrs Banking - Introduction – Traditional Services – Modern Services – Recent Trends in Banking Services.  Insurance - Introduction – Meaning and Definition of Insurance – Types of Insurance – Life Insurance – Products of Life Insurance – General Insurance – Types of General Insurance – Insurance Agents and other  Intermediaries . 

Unit 5: HEALTHCARE AND INFORMATION TECHNOLOGY ENABLED  SERVICES (ITES) 

6 Hrs 

Hospitals – Evolution of Hospital Industry – Nature of Service – Risk involved in Healthcare Services – marketing of medical services – Hospital extension services – Pharmacy, nursing – Medical Transcription.  ITES: Introduction – Growth, Types, Job opportunities in ITES. 

SKILL DEVELOPMENT 

∙ Prepare a chart on conditions to be complied for Star Hotel Status. 

∙ Procure any two insurance policies (Xerox) and paste them in the record. 

∙ Visit and Travel and Tour agencies and prepare organization chart. 

∙ Interact with tourist operators and identify the areas of tourism management. ∙ Prepare a chart showing customer service rendered by at least two MF. (Preferably a comparative chart) ∙ Procedures of Railway ticket booking with specimen of reservation/cancellation slip. ∙ Procedure for Air ticket booking both domestic and International.

37 

BOOKS FOR REFERENCE 

  1. S.M. Jha: Services Marketing HPH 
  2. Dr. Shajahan. S; Service Marketing (Concept, Practices & Cases); Himalaya Publishing House;  Mumbai; First Edition 2001. 
  3. Sunil B Rao – Service Management , VBH. 
  4. Shanker, Ravi; Services Marketing – the Indian Perspective; Excel Books, New Delhi; First Edition; 2002 
  5. Dutta : Service Management, I.K. International 
  6. Cengiz Hakseveretal – „Service Management and Operations‟; Pearson Education. 7. K. Venkataramana, Service Management, SHBP.

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4.6 BANKING REGULATIONS &OPERATIONS 

OBJECTIVE 

The objective is to familiarize the students to understand the law and practice of banking. 

Unit 1: COMMERCIAL BANKS 08 Hrs Introduction – Role of Commercial Banks – Functions of Commercial Banks – Primary Functions and  Secondary Functions – Credit Creation of Commercial Banks – Investment Policy of Commercial Banks – Profitability of Commercial Banks. Regulation and Control of Commercial Banks by RBI 

Unit 2: BANKER AND CUSTOMER RELATIONSHIP 20Hrs Banker and Customer: Meaning of Banker and Customer – Banking Company – General and Special  Relationships between Banker and Customer. 

Types of Customers and Account holders: Procedure and Practice in opening and conducting the  accounts of customers particularly individuals including minors - Joint Account Holders. Partnership Firms  - Joint Stock companies with limited liability-Executors and Trustees-Clubs and Associations-Joint Hindu  Family  

Unit 3: NEGOTIABLE INSTRUMENTS 08Hrs Introduction – Meaning & Definition – Features – Kinds of Negotiable Instruments (Meanings only) – Cheques – Meaning & Definition – Features - Parties – Crossing of cheques – types of crossing.  Endorsements – Meaning – Essentials – Kinds of Endorsement. 

Unit 4: PAYING BANKER AND COLLECTING BANKER 10 Hrs Paying Banker – Meaning – Precautions – Statutory Protection to the Paying Banker – Dishonor of  Cheques – Grounds of Dishonor – Consequences of wrongful dishonor of Cheque. Collecting Banker – Meaning – Duties & Responsibilities of Collecting Banker –Statutory Protection to  Collecting Banker 

Unit 5: PRINCIPLES OF BANK LENDING 10 Hrs Different kinds of borrowing facilities granted by banks - Loans, Cash Credit, Overdraft, Bills Purchased,  Bills Discounted, Letters of Credit - Types of Securities – NPA (Meaning only).Sound principles of Bank  Lending. 

SKILL DEVELOPMENT 

∙ 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. 

∙ Past specimen of Travelers Cheques / Gift Cheques / Credit Cheques. 

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

39 

BOOKS FOR REFERENCE 

  1. Gordon &Natrajan: Banking Theory Law and Practice, HPH. 
  2. Maheshwari. S.N.: Banking Law and Practice, Kalyani Publishers 
  3. Gagendra Naidu, S. K. Poddar , Law and Practice of Banking, VBH. 
  4. M. Prakash – Banking Regulation & Operations, VBH.  
  5. Tannan M.L: Banking Law and Practice in India, Wadhwa and company 
  6. P.SubbaRao ; Bank Management, HPH. 
  7. Herbert Percival Sheldon, Peter J. Fidler, Herbert B. Sheldon, Sheldon‟s Practice and Law of Banking,  Mac Donald and Evans 
  8. V. Iyengar; Introduction to Banking, Excel Books. 
  9. Kothari N. M: Law and Practice of Banking. 
  10. Shekar. K.C: Banking Theory Law and Practice, VBH. 
  11. Venkataramana. K, Banking Regulation, SHBP.

40 

4.7 COST ACCOUNTING 

OBJECTIVE 

The objective of this subject is to familiarize students with the various concepts and element 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 – Application of 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 14Hrs Meaning – Types – Direct Material – Indirect Material - Material Control – Purchasing Procedure – Store  Keeping – Techniques of Inventory Control – Setting of Stock Levels – 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. 

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 and Merrick‟s  Differential Piece Rate System – Problems  

Unit 4: OVERHEAD COST CONTROL 14Hrs 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 – Machine Hour Rate – Problems. 

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

SKILL DEVELOPMENT 

∙ Classification of costs incurred in the making of a product. 

∙ Identification of elements of cost in services sector. 

∙ Cost estimation for the making of a proposed product. 

∙ Documentation relating to materials handling in a company. 

∙ Collection and Classification of overheads in an organization. 

∙ Discuss the reasons for LTO in organizations..

41 

BOOKS FOR REFERENCE 

  1. M. N. Arora: Cost Accounting, HPH 
  2. J.Madegowda: Advanced Cost Accounting, HPH. 
  3. N.K. Prasad: Cost Accounting, Book Syndicate. 
  4. Gouri Shankar: Practical Costing, HPH. 
  5. KhannaPandey&Ahuja : Practical Costing, Sultan Chand. 
  6. K. S. Thakur: Cost Accounting, New Century Book House Pvt. Ltd. 7. M.L. Agarwal: Cost Accounting, Sahithya Bhawan Publications.  8. Palaniappan & Harihara : Cost Accounting I.K. International 9. Jain &Narang: Cost Accounting, Kalyani Publishers.  
  7. S.P. Iyengar: Cost Accounting, Sultan Chand. 
  8. S.N. Maheshwari: Cost Accounting, Mahaveer Publishers.  
  9. Horngren: Cost Accounting – A Managerial Emphasis, Prentice Hall. 13. Dr.A. Sundra Rajan & Dr. K. Venkataramana, SHB Publications.  14. R.G. Saha & Others – Cost Accounting  
  10. V. Rajesh Kumar & R.K. Sreekantha, Cost Accounting – I, Vittam Publications.  16. Dr. Alice Mani: Cost Accounting, SBH.

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Bangalore North University BCOM syllabus 2021

New Syllabus

Syllabus

2.3: ADVANCED FINANCIAL ACCOUNTING 

OBJECTIVE:  

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-

20 

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.  

BUSINESS LAB ACTIVITIES 

  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 

BOOKS FOR REFERENCE 

  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

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2.4 MARKETING AND EVENT MANAGEMENT 

OBJECTIVE: 

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 

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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. 

BUSINESS LAB ACTIVITIES: 

  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. . 

  

BOOKS FOR REFERENCE: 

  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

23 

2.5 HUMAN CAPITAL MANAGEMENT 

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

24 

BUSINESS LAB ACTIVITY 

  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 

BOOKS FOR REFERENCE: 

  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

25 

2.6 QUANTITATIVE ANALYSIS FOR BUSINESS DECISIONS 

OBJECTIVE 

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 

26 

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  

BUSINESS LAB ACTIVITIES 

  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  

BOOKS FOR REFERENCE: 

  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

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2.3 ADVANCED FINANCIAL ACCOUNTING 

OBJECTIVE : 

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)  

SKILL DEVELOPMENT  

∙ 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 

BOOKS FOR REFERENCE: 

  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

16 

2.4 RETAIL MANAGEMENT  

OBJECTIVE 

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. 

SKILL DEVELOPMENT  

∙ 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. 

BOOKS FOR REFERENCE 

  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 

17 

  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

18 

2.5 BANKING LAW AND OPERATIONS 

OBJECTIVE 

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. 

SKILL DEVELOPMENT: 

∙ 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. 

BOOKS FOR REFERENCE 

  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.

19 

2.6 QUANTITATIVE ANALYSIS FOR BUSINESS DECISIONS-I  

OBJECTIVE 

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. 

SKILL DEVELOPMENT 

∙ 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. 

BOOKS FOR REFERENCE 

  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.

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SECOND SEMESTER BCA 

BCA201T: INDIAN LANGUAGE 

Syllabus as per the one prescribed for science courses of Bangalore University. 

BCA202T: ENGLISH 

Syllabus as per the one prescribed for science courses of Bangalore University. 

BCA203T: DATA STRUCTURES 

Total Teaching Hours : 60 No of Hours / Week : 04 Unit-I  

Introduction and Overview: Definition, Elementary data organization, Data Structures,  data structures operations, Abstract data types, algorithms complexity, time-space  tradeoff. Preliminaries: Mathematical notations and functions, Algorithmic notations,  control structures, Complexity of algorithms, asymptotic notations for complexity of  algorithms. String Processing: Definition, Storing Stings, String as ADT, String  operations, word/text processing, Pattern Matching algorithms.  

[ 12 Hours ] 

Unit-II 

Arrays: Definition, Linear arrays, arrays as ADT, Representation of Linear Arrays in  Memory, Traversing Linear arrays, Inserting and deleting, Sorting: Bubble sort, Insertion  sort, Selection sort, Searching: Linear Search, Binary search, Multidimensional arrays, 

Page 12 of 38 

Matrices and Sparse matrices.  [ 12 Hours ] 

Unit-III 

Linked list: Definition, Representation of Singly linked list in memory, Traversing a  Singly linked list, Searching a Singly linked list, Memory allocation, Garbage collection,  Insertion into a singly linked list, Deletion from a singly liked list; Doubly liked list,  Header liked list, Circular linked list.  

[ 12 Hours ] 

Unit-IV 

Stacks – Definition, Array representation of stacks, Linked representation of stacks,  Stack as ADT, Arithmetic Expressions: Polish Notation, Application of Stacks,  Recursion, Towers of Hanoi, Implementation of recursive procedures by stack. Queues  – Definition, Array representation of queue, Linked list representation of queues Types  of queue: Simple queue, Circular queue, Double ended queue, Priority queue, Operations  on Queues, Applications of queues. 

 [ 12 Hours ] Unit-V 

Graphs: Graph theory terminology, Sequential representation of Graphs: Adjacency  matrix, traversing a Graph. Tree – Definitions, Binary trees, Representing binary trees in  memory, Traversing Binary Trees, Binary Search Trees, Searching, Inserting and  Deleting in a Binary Search Tree. 

 [ 12 Hours ] TEXT BOOKS 

  1. Seymour Lipschutz, “Data Structures with C”, Schaum’s outLines, Tata  McGraw-Hill, 2011. 

REFERENCES BOOKS 

  1. Mark Allen Weiss, “Data Structures and Algorithm Analysis in C”, Second  Edition, Pearson Education, 2013. 

  2. Robert Kruse, C.L.Tondo, Bruce Leung, Shashi Mogalla, “Data Structures and  Program Design using C”, Pearson Education, 2009. 

  3. Forouzan, “A Structured Programming Approach using C”, 2nd Edition, Cengage  Learning India, 2008. 

BCA204T : DATA BASE MANAGEMENT SYSTEMS 

Total Teaching Hours : 60 No of Hours / Week : 04 Unit - I 

Introduction: Database and Database Users, Characteristics of the Database Approach,  Different people behind DBMS, Implications of Database Approach, Advantages of  using DBMS, When not to use a DBMS. Database System Concepts and architecture: Data Models, Schemas, and Instances. DBMS Architecture and Data Independence.,  Database languages and interfaces. The database system Environment, Classification of  DBMS.  

[ 12 Hours ] 

Unit - II 

Data Modelling Using the Entity-Relationship Model: High level conceptual Data  Models for Database Design with and example., Entity types, Entity sets, attributes, and  Keys, ER Model Concepts, Notation for ER Diagrams, Proper naming of Schema  Constructs, Relationship types of degree higher than two. Record Storage and Primary  File Organization: Secondary Storage Devices. Buffering of Blocks. Placing file Records  on Disk. Operations on Files, File of unordered Records (Heap files), Files of Ordered 

Page 13 of 38 

Records (Sorted files), Hashing Techniques, and Other Primary file Organization. [ 12 Hours ] 

Unit - III 

Functional Dependencies and Normalization for Relational Database: Informal Design  Guidelines for Relational schemas, Functional Dependencies, Normal Forms Based on  Primary Keys., General Definitions of Second and Third Normal Forms Based on  Primary Keys., General Definitions of Second and Third Normal Forms, Boyce-Codd  Normal Form. Relational Data Model and Relational Algebra: Relational Model  Concepts., relational Model Constraints and relational Database Schema, defining  Relations, Update Operations on Relations., Basic Relational Algebra Operations,  Additional Relational Operations., Examples of queries in the Relational Algebra.,  Relational Database design Using ER-to-Relational Mapping. 

[ 12 Hours ] 

Unit – IV 

Relational Database Language: Data definition in SQL, Queries in SQL, Insert, Delete  and Update Statements in SQL, Views in SQL, Specifying General Constraints as  Assertions, specifying indexes, Embedded SQL. PL /SQL: Introduction.  [ 12 Hours ] 

Unit - V 

Transaction Processing Concepts: Introduction, Transaction and System Concepts,  Desirable properties of transaction, Schedules and Recoverability, Serializability of  Schedules, Transaction Support in SQL, Locking Techniques for Concurrency Control,  Concurrency Control based on time stamp ordering. 

 [ 12 Hours ] Text book: 

  1. Remez Elmasri and Shamkant B. Navathe, “Fundamentals of Database Systems”,  5th Edition, Pearson Education, 2007. 

References: 

  1. Abrahamsi. Silberschatz, Henry. F. Korth, S. Sudarshan, “Database System  Concepts” 6th Edition, McGraw Hill, 2012. 

  2. C.J.Date, “Introduction to database systems”, Eight Edition, Addison Wesley,  2003. 

BCA205: NUMERICAL AND STATISCAL METHODS 

Total Teaching Hours: 65 No of Hours / Week : 05 Unit - I 

Floating-point representation and errors-Normalized floating-point forms, Errors in  representing numbers, Floating point machine number and machine epsilon, Loss of  significance and its avoidance. Roots of equations-locating roots of f(x)=0 Bisection  method, Newton’s method, Secant method. 

[ 13 Hours ] 

Unit - II 

Interpolation and numerical differentiation-polynomial interpolation, Lagrange and  Newton form of interpolating Polynomial, Divided difference and recursive property,  Inverse interpolation, First and Second derivative formulae via interpolation  Polynomials. Numerical integration-Trapezoidal, Simpson’s and adaptive Simpson rules. 

 [ 13 Hours ] Unit - III 

System of linear equations-Gaussian elimination and back substitution-partial and  complete pivoting, Doolittle, Cholesky and Crout LU decomposition methods, Jacobi and 

Page 14 of 38 

Gauss – Seidel iterative methods. Power (and inverse power) method of obtaining largest  (smallest) eigenvalue and corresponding eigenvector. Ordinary differential equations initial value problem, Picard’s, Taylor series, Runge-Kutta first, second and fourth order  methods.  

[ 13 Hours ] 

Unit – IV 

Basics concepts and definition of statistics. Mean, Standard deviation, coefficient of  Variation, skewness & kurtosis, Carl Pearson Correlation, Rank correlation and  illustrated examples. Probability: Basic concept and definition of probability, probability  axioms, Laws of Probability, Conditional probability, Bayes theorem , Problems and  application. 

[ 13 Hours ] 

Unit - V 

Random variable and Expectation: Discrete and continuous random variables,  expectation of random variables, theorems on expectation, illustrative examples. Probability Distribution: Probability function, Probability mass/density function,  Discrete Distribution – Bernoulli, Binomial Distribution, Continuous distribution – Normal Distribution, applications and problems. 

[ 13 Hours ] 

Text Books: 

  1. M.K.Jain, SRK Iyengar and R.K. Jain Numerical methods for Scientific and   Engineering Computation: Wiley Eastern. 

  2. Ronald E Walpole & Raymond H Meyers : Probability & Statistics for   Engineers and Scientists (Second Edition). 

References 

  1. J.Medhi : Statistical Methods New Age Publications. 

  2. S.C.Gupta and V.K.Kapoor – Elements of Mathematics, Statistics,   Sultan Chand and Sons. 

BCA203P : DATA STRUCTURES USING C LAB 

PART - A 

  1. Write a menu driven C program to perform the following string operations without  using string functions: (i) String Length (ii) String Concatenation (ii) String  Reverse 

  2. Write a C program to search for an element in an array using Binary search 3. Write a C program to sort a list of N elements using Selection Sort Algorithm. 4. Write a C program to construct a singly linked list and perform insertion, deletion  and Display operations. 

  3. Write a C program to demonstrate the working of stack using liked list. 6. Write a C program for Towers of Hanoi problem.  

  4. Write a C program to find GCD of two numbers using recursion 8. Write a C program to convert infix arithmetic expression to post fix expression. 9. Write a C program to simulate the working of Circular Queue using an array.  10. Write a C program to create and traverse a binary search tree.  

PART – B 

During practical examination the External and Internal examiners may prepare exam  question paper related to theory syllabus apart from Part-A. (A minimum of 10  Programs has to be prepared). 

Note : 

Page 15 of 38 

  1. a) The candidate has to write two the programs One from Part-A and other from  Part-B and execute one program as of External examiner choice. 

  2. b) A minimum of 10 Programs has to be done in Part-B and has to be maintained in  the Practical Record. 

  3. c) Scheme of Evaluation is as follows: 

Writing two programs - 10 Marks 

Execution of one program - 10 Marks 

Formatting the Output - 05 Marks 

Viva - 05 Marks 

Record - 05 Marks 

Total - 35 Marks 

BCA304P: DATABASE MANAGEMENT SYSTEM LAB 

PART - A 

  1. The STUDENT detail databases has a table with the following attributes. The primary  keys are underlined. STUDENT(regno: int, name: string, dob: date, marks: int) i) Create the above table. 

  2. ii) Remove the existing attributes from the table. 

iii) Change the date type of regno from integer to string. 

  1. iv) Add a new attribute phoneno to the existing table. 

  2. v) Enter five tuples into the table. 

  3. vi) Display all the tuples in student table. 

  4. A LIBRARY database has a table with the following attributes. 

LIBRARY(bookid:int, title:string, author:string, publication:string, yearpub:int, price:real) i) Create the above table. 

  1. ii) Enter the five tuples into the table 

iii) Display all the tuples in student table. 

  1. iv) Display the different publishers from the list. 

  2. v) Arrange the tuples in the alphabetical order of the book titles. 

  3. vi) List the details of all the books whose price ranges between Rs. 100 and Rs. 300 3. The SALARY database of an organization has a table with the following attributes.  EMPSALARY(empcod:int, empnamee:string, dob:date, department:string, salary:real) i) Create the above table. 

  4. ii) Enter the five tuples into the table 

iii) Display all the number of employees working in each dapartment. iv) Find the sum of the salaries of all employees. 

  1. v) Find the sum and average of the salaries of employees of a particular department. vi) Find the least and highest salaries that an employee draws.

Page 16 of 38 

  1. Consider the insurance database given below. The primary keys are underlined and  the data types are specified. 

PERSON(driver-id-no: string, name: string, address:strong) 

CAR(regno: string, model: string, year: int) 

ACCIDENT(report-no: int, date: date, location: String) 

OWNS(driver-id-no: string, regno: string) 

PARTICIPATED(driver-id-no: string, regno: string, report-no: int, damage-amount: int) i) Create the above tables by properly specifying the primary keys and the foreign keys ii) Enter atleast five tuples for each relation. 

iii) Demonstrate how you 

  1. a) Update the damage amount for the car with a specific regno in the accident with  report no 12 to 25000. 

  2. b) Add a new accident to the database. 

  3. iv) Find total number of people who owned cars that were involved in accidents in 2002 v) Find the number of accidents in which cars belonging to a specific model were involved 5. Consider the following database of students enrollment in courses and books adopted  for each course. 

STUDENT(regno: string, name: string, major: strong, bdate: date) 

COURSE(course-no: int cname: string, dept: string) 

ENROLL(reg-no: string, course-no: int, sem: int, marks: int) 

BOOK-ADOPTION(course-no: int, sem: int, book-isbn: int) 

TEXT(book-isbn: int, book-title: string, publisher: string, author: string) i) Create the above tables by properly specifying the primary keys and the foreign keys ii) Enter atleast five tuples for each relation. 

iii) Demonstrate how you add a new text book to the database and make this book be  adopted by some department. 

  1. iv) Produce a list of text books (include Course-no, book-isbn, book-title) in the  alphabetical order for courses offered by the ‘Compute Science’ department that use  more than two books. 

  2. v) List any department that has all its adopted books published by a specific publisher. 6. The following tables are maintained by a book dealer  

AUTHOR(author-id: int, name: string, city: string, country: string) 

PUBLISHER(publisher-id: int name: string, city: string, country: string)

Page 17 of 38 

CATLOG(book-id: int, title : string, author-id: int, publisher-id: int, category: int, year:  int, price: int) 

CATEGORY(category-id: int, description: string) 

ORDER-DETAILS(order-no: int, book-id: int, quantity: int) 

  1. i) Create above tables by properly specifying the primary keys and the foreign keys. ii) Enter atleast five tuples for each relation. 

iii) Give the details of the authors who have 2 or more books in the catalog and the price  of the books is greater than the average price of the books in the catalog and the year  of publication is after 2010. 

  1. iv) Find the author of the book which has maximum sales. 

  2. v) Demonstrate how to increase price of books published by specific publisher by 10% 7. Consider the following database for BANK. 

BRANCH(branch-name: string, branch-city: string, assets: real) 

ACCOUNT(accno: int, banch-name: string, balance: real) 

DEPOSITOR(customer-name: string, accno: int) 

CUSTOMER(customer-name: string, customer-street: string, customer-city: string) LOAN(loan-no: int, branch-name: string, amount: real) 

ORROWER(customer-name: string, loan-no: int) 

  1. i) Create the above tables by properly specifying the primary keys and foreign keys. ii) Enter atleast five tuples for each relation. 

iii) Find all the customers who have atleast two accounts at the main branch. iv) Find all customer who have an account at all the branches located in a specific city. v) Demonstrate how t0 delete all account tuples at every branch located in specific city. 8. Consider the following database for ORDER PROCEESING. 

CUSTOMER(cust-no: int, cname: string, city: string) 

ORDER(orderno: int, odate: date, ord-amt: real) 

ORDER_ITEM(orderno: int, itemno:int, qty: int) 

ITEM(itemno: int, unitprice: real) 

SHIPMENT(orderno: int, warehouseno: int, ship-date: date) 

WAREHOUSE(warehouseno: int, city: string) 

  1. i) Create the above tables by properly specifying the primary keys and the foreign keys ii) Enter atleast five tuples for each relation. 

iii) List the order number and ship date for all orders shipped from particular warehouse.

Page 18 of 38 

  1. iv) Produce a listing: customer name, no of orders, average order amount v) List the orders that were not shipped within 30 days of ordering 

PART – B 

During practical examination the External and Internal examiners may prepare exam  question paper related to theory syllabus apart from Part-A. (A minimum of 8  Programs has to be prepared). 

Note :  

  1. a) The candidate has to write two the programs One from Part-A and other from Part-B  and execute one program as of External examiner choice. 

  2. b) A minimum of 8 Programs has to be done in Part-B and has to be maintained in the  Practical Record. 

  3. c) Scheme of Evaluation is as follows: 

Writing two programs - 10 Marks 

Execution of one program - 10 Marks  

Formatting the Output - 05 Marks 

Viva - 05 Marks 

Record - 05 Marks 

 Total - 35 Marks 

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