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Syllabus of B. Com Course (RCBCS)
Page 1
SYLLABUS OF B.COM COURSE
ODD SEMESTER
I, III & V SEMESTER
(RCBCS)
Syllabus of B. Com Course (RCBCS)
Page 2
I SEMESTER
Syllabus of B. Com Course (RCBCS)
Page 3
SUBJECT MATRIX
SL.
NO
SUBJECT
CODE SUBJECT PAGE NO
01 GCFA1.3 FINANCIAL ACCOUNTING 04
02 GCBTO1.4 BANKING THEORY AND
OPERATIONS 06
03 GCCAD1.5 CORPORATE
ADMINISTRATION 08
04 GCMTBD1.6 METHODS AND TECHNIQUES
FOR BUSINESS DECISIONS 10
Syllabus of B. Com Course (RCBCS)
Page 4
GCFA1.3– FINANCIAL ACCOUNTING
LEARNING OBJECTIVE:
To help students to acquire conceptual knowledge of financial accounting
To impart skills for recording various kinds of business transactions.
LEARNING OUTCOME:
Equip the students to get in-depth knowledge of financial accounting along with its practical
application.
Unit 1: INTRODUCTION TO FINANCIAL ACCOUNTING 08 Hours
Introduction – Meaning and Definition – Objectives of Accounting – Functions of Accounting –
Users of Accounting Information – Limitations of Accounting – Accounting Principles – Accounting
Concepts and Accounting Conventions- Accounting Standards: List of Indian Accounting
Standards (Ind. AS) and list of IFRS.
Unit 2: CONVERSION OF SINGLE ENTRY INTO DOUBLE ENTRY
SYSTEM 12 Hours
Single entry system- Meaning – Features – Merits – Demerits – Types. Conversion into Double
Entry system – Need for Conversion – Preparation of Statement of Affairs – Cashbook –
Memorandum Trading Account – Total Debtors Account – Total Creditors Account – Bills
Receivable Account – Bills Payable Account – Trading and Profit & Loss Account and Balance
Sheet.
Unit 3: HIRE PURCHASE SYSTEM 12 Hours
Meaning of Hire Purchase and Instalment Purchase System- difference between Hire Purchase and
Instalment Purchase – Important Definitions – Hire Purchase Agreement – Hire Purchase Price –
Cash Price – Hire Purchase Charges – Net Hire Purchase Price – Net Cash Price – Calculation of
Interest – Calculation of Cash Price – Journal Entries and Ledger Accounts in the books of Hire
Purchaser and Hire Vendor (Asset Accrual Method only).
Unit 4: ROYALTY ACCOUNTS 12 Hours
Meaning and definition – Technical Terms – Royalty – Landlord – Tenant – Minimum Rent – Short
Workings – Recoupment of Short Working under (Fixed Period) restrictive and non-restrictive
(Floating Period) Recoupment within the Life of the Lease – Treatment of Strike and Stoppage of
work – Accounting Treatment in the books of Lessee and lessor – journal entries and Ledger
Accounts including minimum rent account.
Syllabus of B. Com Course (RCBCS)
Page 5
Unit 5: CONVERSION OF PARTNERSHIP FIRM INTO A LIMITED COMPANY 12 Hours
Meaning – Need for conversion - Purchase Consideration – Mode of Discharge of Purchase
Consideration – Methods of calculation of Purchase Consideration – Net Payment Method – Net
Assets Method –Journal Entries and Ledger Accounts in the books of Vendor – Treatment of items:
Dissolution Expenses, Unrecorded Assets and Liabilities, Assets and Liabilities not taken over by the
Purchasing Company, Contingent liabilities, Incorporation entries and preparation of balance sheet
of the purchasing company under vertical format.
SKILL DEVELOPMENT
1. List out various accounting concepts and conventions ( GAAP)
2. List out Various Accounting Standards 3. Collection & recording of Royalty agreement with regard to any suitable situation.
4. Collection and recording of Hire Purchase Agreement.
5. Ascertainment of Cash Price and Interest with imaginary figures under Hire Purchase
System.
BOOKS FOR REFERENCE
1. Arulanandam & Raman – Financial Accounting – I, HPH
2. Jawaharlal & Seema Srivastava :Financial Accounting, HPH
3. Dr. S.N. Maheswari: Financial Accounting, Vikas Publications
4. S P Jain and K. L. Narang: Financial Accounting- I, Kalyani Publishers
5. S. Jayapandian: Financial Accounting from Zero.
6. Radhaswamy and R.L. Gupta: Advanced Accounting , Sultan Chand
7. Guruprasad Murthy: Financial Accounting, HPH
8. Soundarrajan & K. Venkataramana, Financial Accounting, SHBP.
9. Dr. Venkataraman & others ( 7 lecturers): Financial Accounting, VBH
10. Dr. Alice Mani: Financial Accounting, SBH.
Syllabus of B. Com Course (RCBCS)
Page 6
GCBTO1.4-BANKING THEORY AND OPERATIONS
LEARNING OBJECTIVE:
To familiarize the students with the theory and operations of Banking.
LEARNING OUTCOME:
To acquire specific knowledge of theory and practice relating to Banking.
Unit 1: INTRODUCTION TO BANKING 12 Hours
Introduction – Meaning of Banks- Types of Banks -Meaning of Banker – Meaning of Customer –
Functions of Commercial Banks: Primary, Secondary and Modern functions – General and Special
Relationship: Debtor- Creditor relationship, Rights & Obligations of Banker-Salient features of
Banking Regulation Act, 1949 and Reserve Bank of India Act, 1934.
Unit 2: CUSTOMERS AND ACCOUNT HOLDERS 09 Hours
Types of customers and account holders – Procedure and Practice in opening and operating of an
account- meaning and operations of accounts: Minors, Joint Account Holders, Partnership firms,
Joint Stock companies, Executors and Trustees, Clubs and Associations and Joint Hindu Undivided
Family.
Unit 3: NEGOTIABLE INSTRUMENTS 08 Hours
Introduction – Meaning & Definition – Features – Kinds of Negotiable Instruments: Meaning,
Definition, Features & Types of Promissory Notes, Bills of Exchange, Cheques – Crossing of
Cheques – General and Special Crossing – MICR and Cheque Truncation System (meaning only) -
Endorsements: Meaning, Essentials & Kinds of Endorsement.
Unit 4: BANKING OPERATIONS 18 Hours
Collecting Banker: Meaning – Duties & Responsibilities of Collecting Banker – Holder for Value
(meaning only) – Holder in Due Course (meaning only) – Statutory Protection to Collecting Banker
Paying Banker: Meaning – Precautions – Statutory Protection to the Paying Banker – Dishonour of
Cheques – Grounds of Dishonour - Consequences of wrongful dishonour of cheques.
Lending operations: Modes of creating charge(meaning only) – Credit worthiness of borrower-
CIBIL (meaning only) - Principles of Bank Lending – Letters of credit: Meaning – Types of letters
of credit - Non Performing Assets: Meaning, classification of assets under NPA, Reasons for NPA,
Measures to reduce NPA – Regulations of priority lending for commercial banks.
Unit 5: BANKING INNOVATIONS 09 Hours
New technology in Banking – E services – Debit, Credit and Smart cards: Meaning, Features, CVV-
Types of cards: Maestro, Visa, Rupay, Master (meaning only) – Internet Banking: Need,
Advantages- ATM: Meaning, Services – Electronic Fund Transfer: RTGS, NEFT, IMPS, SWIFT,
UPI, ECS (meaning only)– E-Pass Book (meaning only) - Mobile Banking Payment Gateways.
Syllabus of B. Com Course (RCBCS)
Page 7
SKILL DEVELOPMENT
1. List various customer services offered by at least 2 banks of your choice.
2. Fill an application form for opening a SavingsBank Account.
3. Any one case study on Banking Fraud.
4. Steps involved in Mobile banking payment gateways.
BOOKS FOR REFERENCE
1. Gordon &Natarajan: Banking Theory Law and Practice, HPH
2. Kothari N M: Law and Practice of Banking
3. Dr. Alice Mani: Banking Law and Operation, SBH
4. Maheshwari S. N: Banking Law and Practice, Vikas Publication
5. Shekar. K. C: Banking Theory Law and Practice, Vikas Publication
6. S. P. Srivastava ; Banking Theory & Practice, AnmolPulications
7. Tannan M L : Banking Law and Practice in India, Indian Law House
8. Jagroop Singh: Banking Law & Operations, Kalyani Publishers
9. B.S.Raman, Law and Practice of Banking, United Publishers.
Syllabus of B. Com Course (RCBCS)
Page 8
GCCAD1.5 - CORPORATE ADMINISTRATION
LEARNING OBJECTIVE:
To enable the students to get familiarized with the existing Company Law and Secretarial
Procedure.
LEARNING OUTCOME:
Students would acquire knowledge about the legal framework and the ways and means to
deal with the legal aspect of different situations of corporate sector.
Unit 1: INTRODUCTION TO COMPANY 10 Hours
Meaning and Definition – Features – Steps in formation of Joint Stock Company, High Lights of
Companies Act 2013 - Kinds of Companies – One Person Company, Private Company, Public
Company,Nonprofit Organization ,Company limited by Guarantee, Company limited by Shares,
Holding Company, Subsidiary Company, Government Company, Associate Company, Small
Company, Foreign Company, Global Company, Body Corporate, Listed Company.
Unit 2: FORMATION OF A COMPANY 14 Hours
Promotion Stage: Meaning of Promoter, Position of Promoter & Functions of Promoter,
Incorporation Stage – Meaning & contents of Memorandum of Association & Articles of
Association, Distinction between Memorandum of Association and Articles of Association,
Certificate of Incorporation, Subscription Stage – Meaning & contents of Prospectus, Statement in
lieu of Prospects and Book Building, Commencement Stage – Document to be filed, e-filing,
Certificate of Commencement of Business-Ministry of Corporate Affairs Form-21,Digital
Signatures.
Unit 3: COMPANY ADMINISTRATION 18 Hours
Managing Director, Whole time Directors, the Companies Secretary, Chief Financial Officer,
Resident Director, Independent Director. Managing Director – Appointment – Powers – Duties &
Responsibilities. Company Secretary - Meaning, Types, Qualification, Appointment, Position,
Rights, Duties, Liabilities & Removal or dismissal Secretarial Audit, Purpose, Benefits, Appointment
of Secretarial Auditor, Scope of Secretarial Audit, DIN, CIN.
Unit 4: CORPORATE MEETINGS 08 Hours
Corporate Meetings - Requites of a valid meeting, Types of Meetings – Annual General
Meeting – Extraordinary General Meetings – Board Meetings and Resolutions .
Unit 5: CORPORATE COMMITTIEES 06 Hours
Introduction, Need for Committees, Committee Management: Important points for consideration
while constituting Committees, How to constitute a Committee, Committee Functioning Committees
Mandatorily to be constituted under the Companies Act, 2013: Audit Committee, Nomination and
Remuneration Committee, Stakeholders Relationship Committee, Corporate Social Responsibility
Committee.
Syllabus of B. Com Course (RCBCS)
Page 9
SKILL DEVELOPMENT
1. Drafting of Memorandum of Association and Articles of Association.
2. Drafting Notice of Company Meetings – Annual, Special, Extraordinary and Board meetings.
3. Drafting Resolutions of various meetings – different types.
4. Chart showing Company’s Organization Structure.
5. Chart showing different types of Companies.
BOOKS FOR REFERENCE
1. S.N Maheshwari; Elements of Corporate Law, HPH.
2. Balchandran – Business Law for Management HPH
3. Dr. B.G. Bhaskar, K.R. Mahesh Kumar – Corporate Administration, VBH
4. Dr. P.N. Reddy and H.R. Appanaiah: Essentials of Company Law and Secretarial Practice, HPH.
5. M.C. Shukla & Gulshan: Principles of Company Law.
6. N.D. Kapoor: Company Law and Secretarial Practice, Sultan Chand.
7. C.L Bansal: Business and Corporate Law
8. M.C. Bhandari: Guide to Company Law Procedures, Wadhwa Publication.
9. S.C. Kuchal: Company Law and Secretarial Practice.
10. S.C. Sharma : Business Law, I.K. International Publishers
11. S.N Maheshwari ; Elements of Corporate Law, Vikas Publishers.
12. A Compendium of Companies Act 2013, along with Rules, by Taxmann Publications.
Syllabus of B. Com Course (RCBCS)
Page 10
GCMTBD1.6. METHODS AND TECHNIQUES FOR BUSINESS DECISIONS
LEARNING OBJECTIVE
The objective is to provide basic knowledge of mathematics and their application to commercial situations
LEARNING OUTCOME
To familiarize the students with basic concepts and their application to Business/Economic
situations
Unit 1: NUMBER SYSTEM 06 Hours Introduction – Natural Numbers - Even Numbers – Odd Numbers – Integers – Prime Numbers – Rational & Irrational numbers, Real Numbers, HCF & LCM ( including simple word problems).
Unit 2: THEORY OF EQUATIONS 10 Hours Introduction – Meaning- Degree of an Equation - Types of Equations – Simple/ Linear Equations
and Simultaneous Equations (only two variables), Elimination and Substitution Methods only –
including simple word problems, Quadratic Equation - Factorization and Formula Method (ax² + bx
+ c = 0 form only). Problems on Commercial Applications.
Unit 3: MATRICES AND DETERMINANTS 14 Hours Matrix - Meaning – Properties - Types of Matrices with examples (theory only) –Matrix Operations
– addition – subtraction, multiplication of a matrix by a constant, multiplication of two matrices,
transpose of a matrix– Simple word problems.
Determinants – minor of an element – co-factor of an element –evaluating a determinant, properties
of a determinant (theory only) – order product of two determinants – multiplication by rows and
multiplication by columns – Cramer’s rule in two variables (direct problems) – application oriented
problems, Adjoin and Inverse of a Square matrix.
Unit 4: COMMERCIAL ARITHMETIC 16 Hours Simple Interest, Compound Interest including half yearly , quarterly and monthly calculations,
Annuities, Percentages, Bills Discounting, Ratios –Meaning , features , types- simple and direct
problems, duplicate, triplicate and sub-duplicate of a ratio ,Proportion – Meaning, types, properties
(theory only), third, fourth and inverse proportion – direct and simple word problems.
Unit 5: PROGRESSIONS 10 Hours Arithmetic Progression - Finding the ‘n’
th term of A.P and sum upto ‘n’ terms of an A.P, Insertion of
Arithmetic Mean, Representation of three terms of an A.P, Application to business situations. Geometric Progression – Finding the ‘n’
th term of a G.P and sum upto ‘n’ terms of a G.P, Insertion
of Geometric Mean, Representation of three terms of an A.P, Application to business situations.
SKILL DEVELOPMENT: 1 .Calculation of Simple and Compound Interest
2. Application of Matrix to Business Problems
3. Solving analytical reasoning problems from competitive examination papers
4. Application of Ratios to Business Problems
Syllabus of B. Com Course (RCBCS)
Page 11
BOOKS FOR REFERENCE: 1. Dr. Sancheti & Kapoor: Business Mathematics and Statistics, Sultan Chand
2. Dorairaj – Business Mathematics
3. Digambar Patri & D.N.Patri – Business Mathematics
4. Zamarudeen: Business Mathematics, Vikas
5. R.S Bhardwaj :Mathematics for Economics & Business
6. Madappa, mahadi Hassan, M. Iqbal Taiyab – Business Mathematics, Subhash
7. G.R. Veena and Seema : Business Mathematics and Statistics I.K. Intl Publishers
8. Saha: Mathematics for Cost Accountants, Central Publishers
9. R.G. Saha & Others – Methods & Techniques for Business Decisions, VBH
10. Ranganath - Business Mathematics
Syllabus of B. Com Course (RCBCS)
Page 12
III SEMESTER
Syllabus of B. Com Course (RCBCS)
Page 13
SUBJECT MATRIX
SL.
NO
SUBJECT
CODE SUBJECT PAGE NO
01 GCCRA3.3 CORPORATE ACCOUNTING 14
02 GCFM3.4 FINANCIAL MANAGEMENT 16
03 GCFSS3.5 FINANCIAL SYSTEM AND
SERVICES 18
04 GCQABDII3.6 QUANTITATIVE ANALYSIS
FOR BUSINESS DECISION-II 20
05 GCCCE3.7
CORPORATE
COMMUNICATION AND
ETHICS
22
Syllabus of B. Com Course (RCBCS)
Page 14
GCCRA3.3 CORPORATE ACCOUNTING
LEARNING OBJECTIVE:
To enable the students to develop awareness about Corporate Accounting in conformity with
the provisions of Companies Act 2013 and latest amendments and expose the students to the
practical aspects of accounting practiced by Companies/Corporations.
LEARNING OUTCOME:
Conceptual clarity is built about the techniques to prepare financial statements of
Companies along with accounting treatment of floating of shares and valuation of
Goodwill.
Unit 1: UNDERWRITING OF SHARES 08 Hours Meaning – Underwriting Commission – Underwriter – functions - Advantages of Underwriting, Types of Underwriting – Marked and Unmarked Applications – Problems (Excluding Journal entries).
Unit 2: PROFIT PRIOR TO INCORPORATION 12 Hours Meaning – calculation of sales ratio – time ratio – weighted ratio – treatment of capital and revenue
expenditure – Ascertainment of pre-incorporation and post-incorporation profits by preparing Profit
and Loss Account and Balance Sheet.
Unit 3: VALUATION OF GOODWILL 08 Hours Meaning – Circumstances of Valuation of Goodwill – Factors influencing the value of Goodwill –
Methods of Valuation of Goodwill: Average Profit Method, Super Profit Method, Capitalization of
average Profit Method, Capitalization of Super Profit Method, and Annuity Method - Problems.
Unit 4: VALUATION OF SHARES 08 Hours Meaning – Need for Valuation – Factors Affecting Valuation – Methods of Valuation: Intrinsic
Value Method, Yield Method, Earning Capacity Method, Fair Value of shares. Rights Issue and
Valuation of Rights Issue - Problems.
Unit 5: COMPANY FINAL ACCOUNTS 20 Hours Statutory Provisions regarding preparation of Company Final Accounts –Treatment of Special Items
– Tax deducted at source – Advance payment of Tax – Provision for Tax – Depreciation – Interest on
debentures – Dividends – Rules regarding payment of dividends – Transfer to Reserves – Preparation
of Profit and Loss Account and Balance Sheet in vertical form (As per IND-AS 1 revised format)
SKILL DEVELOPMENT ● Collect and fill the share application form of a limited Company. ● Collect Prospectus of a company and identify its salient features. ● Collect annual report of a Company and analyze the financial position of the company.
● Collect the share price of five companies and analyze the trend.
● Preparation of the Balance Sheet as per IND-AS revised format with imaginary figures
Syllabus of B. Com Course (RCBCS)
Page 15
BOOKS FOR REFERENCE 1. Arulanandam & Raman ; Corporate Accounting –II 2. Anil Kumar – Financial Accounting, HPH 3. Dr. S.N. Maheswari, Financial Accounting. 4. Soundarajan. A & K. Venkataramana, Corporate Accounting, VBH. 5. S. P. Jain and K. L. Narang – Corporate Accounting
6. S. Bhat- Corporate Accounting. 7. S P Iyengar, Advanced Accountancy, Sultan Chand 8. R L Gupta, Advanced Accountancy. 9. Shukla and Grewal – Financial Accounting.
Syllabus of B. Com Course (RCBCS)
Page 16
GCFM3.4 FINANCIAL MANAGEMENT
LEARNING OBJECTIVE
The objective is to enable students to understand the basic concepts of Financial
Management and the role of Financial Management in decision-making.
LEARNING OUTCOME Learners understand the basics of Financial Management
Unit 1: INTRODUCTION TO FINANCIAL MANAGEMENT 10 Hours
Introduction – Meaning of Finance – Business Finance – Finance Function – Aims of Finance
Function – Organization structure of Finance Department - Financial Management – Goals of
Financial Management – Financial Decisions – Role of a Financial Manager – Financial Planning –
Steps in Financial Planning – Principles of Sound Financial Planning – Factors influencing a sound
financial plan.
Unit 2: TIME VALUE OF MONEY 12 Hours
Introduction – Meaning& Definition – Need – Future Value (Single Flow – Uneven Flow &
Annuity) – Present Value (Single Flow – Uneven Flow & Annuity)– Doubling Period – Concept of
Valuation:Valuation of Bonds, Debentures and shares - Simple Problems.
Unit 3: FINANCING DECISION 12 Hours Introduction – Meaning of Capital Structure – Factors influencing Capital Structure – Optimum Capital Structure – Computation & Analysis of EBIT, EBT, EPS – Leverages. Simple Problems.
Unit 4: INVESTMENT & DIVIDEND DECISION 16 Hours
Investment Decision: Introduction – Meaning and Definition of Capital Budgeting – Features
Significance – Process – Techniques: Payback Period, Accounting Rate of Return, Net Present
Value, Internal Rate of Return and profitability index Simple Problems. Dividend Decision:
Introduction – Meaning and Definition – Determinants of Dividend Policy – Types of Dividends –
Bonus share
Unit 5: WORKING CAPITAL MANAGEMENT 06 Hours
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. Concept of Cost of Capital- Equity, Preference, Debt and Retained Earnings (Meaning only)
SKILL DEVELOPMENT
Draw the organization chart of Finance Function of a company. Evaluate the NPV of an investment made in any one of the capital projects with imaginary
figures for 5 years. Capital structure analysis of companies in different industries
Identify the decisional areas in which a Financial Manager has a role to play.
Syllabus of B. Com Course (RCBCS)
Page 17
BOOKS FOR REFERENCE
1. S N Maheshwari, Financial Management, Sultan Chand
2. Dr. Aswathanarayana.T – Financial Management, VBH
3. K. Venkataramana, Financial Management, SHBP.
4. G. Sudarshan Reddy, Financial Management, HPH 5. Roy – Financial Management, HPH
6. Khan and Jain, Financial Management, TMH
7. S. Bhat- Financial Management.
8. Sharma and Sashi Gupta, Financial Management, Kalyani Publication. 9. I M Pandey, Financial Management. Vikas Publication.
10. Prasanna Chandra, Financial Management, TMH
11. P.K Simha – Financial Management.
12. M. Gangadhar Rao & Others , Financial management 13. Dr. Alice Mani: Financial Management, SBH.
Syllabus of B. Com Course (RCBCS)
Page 18
GCFSS3.5 FINANCIAL SYSTEM & SERVICES
LEARNING OBJECTIVE
The objective of this subject is to familiarize the students with regard to structure, organization and working of financial system and services.
LEARNING OUTCOME
Students develop a working knowledge of the financial system and services landscape.
Unit 1: FINANCIAL SYSTEM 12 Hours Introduction – Meaning – Classification of Financial System. Financial Markets – Functions and Significance of Primary Market, Secondary Market, Capital Market, & Money Market. (Meaning &
concepts), Investment Policy of Commercial Banks
Unit 2: FINANCIAL INSTITUTIONS 14 Hours Types of Banking and Non-Banking Financial Institutions. Constitution, objectives & functions of IDBI, SFCs, SIDCs, LIC, GIC, EXIM Bank. AMFI (Association of Mutual Funds in India) Mutual Funds – features and types.
Unit 3: CREDIT RATING AGENCIES 6 Hours
Definition & Meaning –Functions of Credit Rating, Credit Rating Agencies in India-CRISIL-IICRA-CARE,
Benefits & Limitations of Credit Rating Agencies, Future of Credit Rating Agencies in India Unit 4: REGULATORY INSTITUTIONS 16 Hours
Reserve Bank of India (RBI) – Organization – Objectives – Role and Functions. The Securities
Exchange Board of India (SEBI)Only meaning,)RERA ,IRDAI – Organization and Objectives.
Unit 5: FINANCIAL SERVICES 10 Hours Meaning & Definition – Features – Importance. Classification of Financial Services – Fund Based Services: Meaning & types of leasing, Advantages & Disadvantages of Leasing Meaning, Features & types of hire purchase Advantages & Disadvantages of hire purchase Difference between Hire purchase & Leasing Meaning & types of Factoring, Advantages & Disadvantages of Factoring Meaning of Discounting of Bills, Difference between Discounting of Bills & Factoring Meaning & Features & Methods of Venture Capital, Advantages of Venture Capital Meaning & types of Loans Meaning of Housing Finance, Purpose & institutions providing Housing Finance Fees Based Services Meaning of Portfolio Management, Objectives & Advantages Meaning of Loan Syndication, Advantages & Disadvantages Meaning of Corporate Counseling Meaning of Foreign Collaboration & Advantages Meaning Mergers & Acquisition & types of Mergers, Advantages & Disadvantages of Mergers & Acquisition, Difference between Mergers & Acquisition Meaning & Components of Capital Restructuring Meaning of Forfeiting
SKILL DEVELOPMENT Draft a chart showing the components of the Indian Financial System. Symbols used by CRISIL for Shares ,Bonds & Deposits Classification of Fee based & Fund Based Financial Services
Classification of Mutual Funds
Syllabus of B. Com Course (RCBCS)
Page 19
BOOKS FOR REFERENCE 1. Vasantha Desai: The Indian Financial System, HPH 2. G. Ramesh Babu; Indian Financial System. HPH 3. Dr. Bharatish Rao, B.R. Bharghavi – Indian Financial System, VBH 4. Meir Kohn: Financial Institutions and Markets, Tata McGraw Hill 5. Dr. Alice Mani: Indian Financial System, SBH. 6. L M Bhole: Financial Institutions and Markets, Tata Mc Graw Hill 7. M Y Khan: Indian Financial System, TMH 8. A Datta ; Indian Financial System, Excel Books 9. D.K. Murthy and Venugopal : Indian Financial System I.K. International Publishers 10. P N Varshney& D K Mittal: Indian Financial System, Sulthan Chand & Sons 11. E Gardon& K Natarajan: Financial Markets & Services, HPH 12. S.C. Sharma and Monica : Indian Financial System I.K. International Publishers 13. K. Venkatramana, Indian Financial System, SHBP.
Syllabus of B. Com Course (RCBCS)
Page 20
GCQABDII3.6 QUANTATIVE ANALYSIS FOR BUSINESS DECISIONS-II
LEARNING OBJECTIVE:
To familiarize the students with various statistical techniques for their application in Business Decisions.
LEARNING OUTCOME:
An understanding of statistical tools and techniques used in business decisions.
Unit 1: CORRELATION AND REGRESSION ANALYSIS 20 Hours Correlation: Meaning and Definition - Uses – Types –Degree of Correlation, Methods-
Mathematical Methods- Karl Pearson‟s Coefficient of Correlation (excluding Multi-Variate
Correlation) – Probable Error –Definition- Uses of Probable Error and Calculation of Limits,
Spearman‟s Rank Correlation Coefficient- when Ranks are given, Ranks are not given, Repeated
Ranks and more than Two Series.
Regression: Meaning, Uses, Methods- through Normal Equations and through Regression Co-
efficient, Calculation of Correlation Coefficient through Regression Coefficient.
Unit 2: TIME SERIES 12 Hours Introduction – Meaning – Uses –Components of Time Series – Fitting a straight line trend by the
method of least squares and Computation of Trend Values (when ∑X = 0) (Excluding Simultaneous
Equation Method) including Graphical presentation of trend values – Problems.
Unit 3: INTERPOLATION AND EXTRAPOLATION 08 Hours Meaning - Significance – Assumptions - Methods of Interpolation – Binomial expansion
(Interpolating method one and two missing values only) – Newton’s Advancing Differences Method
– Problems, Extrapolation.
Unit 4: SAMPLING AND SAMPLING DISTRIBUTION 08 Hours Meaning, Objectives and Types: Probability Sampling and Non-Probability Sampling Techniques- Meaning of Population, Parameter and Statistic - Sampling distribution –Meaning and usefulness of Standard Error (Simple Problems on calculation of Sample size)
Unit 5: THEORY OF PROBABILITY 08 Hours Meaning and Importance of Probability- Experiment, Event and types of events (Simple problems on probability), Addition Theory of probability. (Problems on addition theorem only)
SKILL DEVELOPMENT:
Collect statistics of 10 students of your class relating to the number of hours of usage of mobile
phone and number of hours of study per day by them and compute correlation coefficient.
Collect statistics of any two variables and compute regression equations. Estimate the value of unknown variable from known variable.
Collect the turnover of a company for 7 years and predict the sales of 8th
year by using method of least square.
Collect the sales or production statistics of a company for five years and extrapolate the production or sales for the 6
th Year.
Syllabus of B. Com Course (RCBCS)
Page 21
BOOKS FOR REFERENCE:
1. Sridhara Bhatt - Quantitative Techniques for Managers , HPH 2. S P Gupta: Statistical Methods- Sultan Chand, Delhi 3. B. G. Bhaskara & others: Quantitative Analysis for Business Decision II 4. S C Guptha and V K Kapoor, Fundamentals of Mathematical Statistics 5. Sancheti and Kapoor, Sultan Chand 6. S. Jaishankar: Quantitative Techniques for Managers 7. G C Beri, Statistics for Management.
8. Chikoddi & Satya Prasad : Quantitative Analysis for Business Decision- II, HPH 9. Dr. Alice Mani: Quantitative Analysis for Business Decisions - I, SBH.
10. S.L. Aggarwal: Quantitative Analysis for Business Decision-II, Kalyani Publishers.
11. Dr. Nagaraja Rao.C, Mamatha.M and Lakshmana Singh.N: Quantitative Analysis for
Business Decision-II,, Genome Publishers.
Syllabus of B. Com Course (RCBCS)
Page 22
GCCCE3.7 CORPORATE COMMUNICATION & ETHICS
LEARNING OBJECTIVE
The objective is to provide basic knowledge of business ethics and values and its relevance in modern context and to create awareness among the students on the soft skills required to plan and pursue a career and empower them with employability skills.
LEARNING OUTCOME
The students are sensitized to ethical and personal values, develop effective communication skills essential for a corporate career.
UNIT I: CORPORATE COMMUNICATION 12 Hours Significance – Process of Communication – Forms of Communication - Presentation aids and
effective use of presentation aids. Preparation of Resume & preparation for GD & Interview. Layout
of Business letters, Drafting of letters/mails relating to Purchase (Request for quotations, tenders, and
samples) and Sales. Inter-departmental Communication, Communication with regional /branch
offices.
UNIT II: INTRODUCTION TO BUSINESS ETHICS 10 Hours
Introduction – Meaning - 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 in relation to Management – Crisis Management.
Unit III: ETHICS IN MANAGEMENT 8 Hours Introduction – Ethics in HRM – Marketing Ethics – Ethical aspects of Financial Management –Ethics in Technology and Professional ethics (including case studies).
Unit IV: PERSONAL ETHICS 6 Hours
Introduction – Meaning – Emotional Honesty – Emotional Intelligence - Importance of Attitude –
Meaning of Positive Thinking and Positive Attitude – Ways to build positive attitude – Effects of
negative attitude and measures to overcome them. Significance of interpersonal relationships in
personal and professional life - Tips to enhance interpersonal relationships.
Unit V: VISION, GOAL SETTING &CAREER PLANNING 6 Hours Meaning of Vision - Setting and achieving goals – Importance of goal setting – periodicity in goal setting – short, medium, long-term – methods to achieve set goals. General principles of Stress Management and Time Management. Career Planning, Awareness of different Careers, Sources of Information, Choosing a Career and Career counselling.
SKILL DEVELOPMENT
Make a list of ethical aspects of finance in any organization
List out ethical aspects of Advertising
Draft a Resume applying for a specific post.
List out the various career opportunities accessible to a commerce graduate
Frame a short term, medium term and long term goal for yourself and mention ways to
achieve it
Syllabus of B. Com Course (RCBCS)
Page 23
BOOKS FOR REFERENCE
1. Murthy CSV: Business Ethics and Corporate Governance, HPH
2. Kamatchi P – Business Ethics
3. K Lavanya, Ziya Ur Rahman, G Santosh, Dharanidhar H, Skyward publishers– Business
Ethics
4. Ghousia Khatoon, Madhavi R and Srinivasa, VBH – Public Relations and Corporate
Communication
5. Varinder Kumar, Kalyani Publishers – Public Relations and Corporate Communication
6. Urmila Rai and SM Rai, HPH – Public Relations and Corporate Communication
Syllabus of B. Com Course (RCBCS)
Page 24
V SEMESTER
Syllabus of B. Com Course (RCBCS)
Page 25
SUBJECT MATRIX
SL.
NO
SUBJECT
CODE SUBJECT PAGE NO
01 GVED5.1 ENTREPRENEURSHIP
DEVELOPMENT 26
02 GCIB5.2 INTERNATIONAL BUSINESS 28
03 GCTLPI5.3 TAXATION LAW AND
PRATICE-I 30
04 GCMTC5.4 METHODS AND TECHNIQUES
OF COSTING 32
05 GCAFM5.5 ADVANCED FINANCIAL
MANAGEMENT 34
06 GCIFM5.6 INTERNATIONAL FINANCIAL
MANAGEMENT 36
Syllabus of B. Com Course (RCBCS)
Page 26
GVED5.1-ENTREPRENEURSHIP DEVELOPMENT
LEARNING OBJECTIVES:
To enable students to understand the steps in preparing a business plan to start a new
business.
To expose the students to the sources of assistance, incentives and subsidies available
from Government to set up a business.
LEARNING OUTCOMES:
Understand the scope and importance of entrepreneurship.
Know the parameters to assess opportunities and prepare a business plan.
Unit1: ENTREPRENEURSHIP (12 Hours)
Introduction – Meaning and Definition of Entrepreneurship, Entrepreneur and Enterprise –
Functions of Entrepreneur - Factors influencing Entrepreneurship - Pros and Cons of Being an
Entrepreneur – Role of Entrepreneurship in Economic Development - Qualities of an
Entrepreneur – Types of Entrepreneur
– Intrapreneurship - Women Entrepreneurship –Challenges faced by Women Entrepreneurs.
Meaning and importance of creativity and innovation - Sources of business ideas.
Unit2: MICRO SMALL AND MEDIUM ENTERPRISES (10Hours)
Meaning and Definition – Micro, Small and Medium Enterprises- Meaning and importance of
Tiny Industries, Ancillary Industries, Cottage Industries. Product Range- Ownership Patterns -
Capital formation – Microfinance (Meaning and importance only) - Importance of MSME’s –
Role played by MSME in the development of Indian Economy. MSME’s in India –Challenges
- Industrial Estates: Role and Types – Government Policies for MSME’s – SEZ (meaning only)
Unit 3: FORMATION OF MICRO AND SMALL-SCALE INDUSTRY (14 Hours)
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 Hours)
Meaning – importance – preparation – format of BP: 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 the preparation of a BP - project proposal-
meaning- features- format- SWOC analysis. Preparation and presentation of a project proposal
and its appraisal.
Unit 5: PROJECT ASSISTANCE (10Hours)
Financial assistance through SFC’s, SIDBI, Commercial Banks, IFCI - Non-financial
assistance from DIC, SISI, AWAKE, KVIC- Other Institutions National Bank for Agriculture
and Rural Development (NABARD) -Technical Consultancy Organization (TCO) –
Government Schemes for MSME. Financial incentives for MSME. Incubation (Meaning only).
Syllabus of B. Com Course (RCBCS)
Page 27
SKILL DEVELOPMENT:
Prepare a Business Plan to start a new Business Venture
ESSENTIAL READING:
1. Mini K Abraham, Sunitha, and Keerthi. - Entrepreneurship development, SkywardPublications
2. Rekha and Vibha – Entrepreneurship Development,VBH
3. Vasanth Desai, Entrepreneurship Development,HPH
RECOMMENDED READING:
1. Mark. J. Dollinger, Entrepreneurship – Strategies and Resources, PearsonEdition.
2. Udai Pareek and T.V. Rao, DevelopingEntrepreneurship
3. S.V.S. Sharma, Developing Entrepreneurship, Issues andProblems
4. B. Janakiraman, Rizwana M: Entrepreneurship Development, ExcelBooks
5. Srivastava, A Practical Guide to IndustrialEntrepreneurs
6. Anil Kumar: Small Business and Entrepreneurship I.K. InternationalPublishers
7. Govt of India, Report of Committee on Development of small and mediumentrepreneurs,
1975
8. Bharusali, Entrepreneur Development
9. Satish Taneja; EntrepreneurDevelopment
10. Vidya Hattangadi; Entrepreneurship
11. N.V.R Naidu: Entrepreneurship Development, I.K. InternationalPublishers
12. Business Plan Development Guide, Lee A Swanson, Open Press UsakaCA
13. Peter F Drucker, Innovation andEntrepreneurship
14. Norman M Scarborough, Jeffery R Cornwall, Essentials of Entrepreneurship and Small
Business Management,Pearson
15. The Science of Entrepreneurship Development –BrianTracyss
E-RESOURCES:
1. Niesbud.or.in
2. Niti.gov.in
3. Mic.gov.in
4. The Journal ofEntrepreneurship
Syllabus of B. Com Course (RCBCS)
Page 28
GCIB5.2 INTERNATIONAL BUSINESS
LEARNING OBJECTIVES:
To enable an understanding of International Business in a Multi-Cultural World.
To identify the role and impact of political, economic, social and cultural variables in
international business.
LEARNING OUTCOMES:
Students understand the dynamics of the global business environment.
They are better placed to work in a multi-cultural business environment.
Unit 1: INTRODUCTION TOINTERNATIONALBUSINESS (10 Hours) Meaning and Definition– Nature– Approaches to International Business – Theories of International Trade (Mercantilism theory; Absolute Advantage theory (Adam Smith theory); Comparative Cost Advantage theory; Factor endowment theory; Product life cycle) – Modes of entry into international business-Major trends and legal issues in international business- An overview
Unit2: GLOBALISATION (14 Hours)
MeaningandDefinition-Features–StagesofGlobalisation–ManifestationofGlobalisation–Essential
Conditions for Globalization – Advantages and Disadvantages – Role of India in Globalization-LPG
model, WTO.
Unit 3: ROLE OF MNCs ININTERNATIONAL BUSINESS (8 Hours)
Meaning and Definitions – Distinction between Domestic and Foreign Companies – Types of MNCs –
OrganisationalStructureofMNCs–RoleofMNCsinthedevelopmentofinternationalbusiness–Role of
MNCs in the development of Indian business.
Unit 4: INTERNATIONAL MARKETING ANDBUSINESSENVIRONMENT (16 Hours)
Meaning – International Marketing Information – Source of Information – International Relations- Polarity-theories-3c’s of IR- Role of International relations in International Business-Trade blocs-
ASEAN-APEC-NAFTA-SAARC-EU-BRICS-OPEC (Briefly)
Unit 5: EXIM TRADE (8 Hours) Export Trade: Procedure, Steps and Documentation, and Direction of India’s Export Trade –ECGC functions.
Import Trade: Procedure, Steps, Documentation. EXIM Policy - EXIM Bank, Commercial Banks.
FEMA 1999: Objects of FEMA, Salient Features of FEMA, Definitions of Authorized Person,
Difference between FERA and FEMA, Structure of FEMA.
Syllabus of B. Com Course (RCBCS)
Page 29
SKILL DEVELOPMENT
1. Collect and fill any two documents used in Import and Export trade
2. Write a report on International business operations of a mnc
3. Impact of COVID-19 on International trade
4. A case study on Globalisation
ESSENTIAL READING:
1. P. Subba Rao – International Business –HPH
2. Dr Aswathappa International Business,HPH.
3. K. Venkataramana, International Business,SHBP.
4. GhoriaKhotton – International Business,VBH
5. Shuba Shree - International Business,HPH
RECOMMENDED READING:
1. Francis Cherunilam; International Business, Prentice Hall ofIndia
2. P. K Sinha and S.Sinha - International BusinessManagement.
3. Charles hill, (2011), International Business: Text and Cases, Tata McGraw Hill, NewDelhi
4. Daniels and Sullivan: International BusinessEnvironment
E-RESOURCES:
1. Journal of International BusinessStudies
2. International business theory and practicehttps://nlist.inflibnet.ac.in/search/Author/Home?author=Ajami%2C+Riad+A.
3. International Business https://nlist.inflibnet.ac.in/search/Search/Results?lookfor=%22International+economic+relation s.%22andtype=Subject
Syllabus of B. Com Course (RCBCS)
Page 30
GCTLPI5.3 TAXATION LAW AND PRACTICE –I
LEARNING OBJECTIVES:
To make students understand the direct tax system inIndia.
To develop in students, a clear framework of taxes under different sources ofincome.
LEARNING OUTCOMES:
Learners comprehend the tax planning and managementprocess.
Students can compute tax liability under the Heads of Salary and House Property bystudents.
Unit 1: FUNDAMENTAL CONCEPTS OF INCOME TAXACT, 19 (10 Hours)
History of Indian Income Tax, Mechanism of Income Tax, Types of Taxes (Direct Tax and Indirect Tax
– Framework), Cannons of Taxation. Definitions: Assessment, Assessment Year, Previous Year,
Finance Bill, Assessee, Person, Income, Types of Income, Casual Income, Gross Total Income, PAN,
AgriculturalIncome(includingSchemeofPartialIntegration–Theoryonly). Meaning and classification of
Capital and Revenue receipts, expenditure and losses. Income Tax authorities; Powers and functions of
CBDT, CTT and A.O. Tax evasion, Tax avoidance, Tax planning/Management.
Unit 2: RESIDENTIAL STATUS AND INCIDENCEOFTAX (11 Hours)
Residential status of an Individuals, Types of Residential Status (R, NOR, NR), Determination of
Residential Status. Incidence of tax: Meaning, Computation of Incidence of tax of an Individual
assessee.
Unit 3: INCOME EXEMPTFROMTAX (05 Hours)
Exempted Incomes u/s 10 – Restricted to Individual Assessee.
Unit 4: INCOMEFROMSALARIES (18 Hours)
Introduction, Definition, Advance Salary, Arrears of Salary, Basis of charge. Computation of
Allowances, Perquisites, Provident Fund, Gratuity, Pension, Encashment of Earned Leave,
Compensation for Voluntary Retirement, Profit in lieu of salary, Deductions from salary u/s 16.
Computation of Income and Tax Liability from salary.
Unit 5: INCOME FROMHOUSEPROPERTY (12 Hours)
Basis of charge, Deemed Owners, Exempted Incomes from House Property, Composite Rent, Annual
Value,DeterminationofAnnualValue,TreatmentofUnrealisedRent,LossduetoVacancy,Deduction from
Annual Value, Problems on Income from House Property.
SKILL DEVELOPMENT:
1. Preparation of revised Form 16 with figures.
2. Explain the Mechanism of Section 89(1) of ITS Act, 1961.
3. Filling of Income Tax Return – 1(SAHAJ).
4. Table of rates of TDS, PAN Application (procedures) and obtaining (activities).
Syllabus of B. Com Course (RCBCS)
Page 31
ESSENTIAL READING:
1. Dr Vinod K. Singhania: Direct Taxes – Law and Practice, Taxman Publication.
2. Dr Mehrotra and Dr Goyal: Direct Taxes – Law and Practice, Sahitya BhavanPublication.
RECOMMENDED READING:
1. B.B.Lal, Direct Taxes, Konark Publisher (P)ltd.
2. DinakarPagare: Law and Practice of Income Tax, Sultan Chand andSons.
3. Gaur and Narang: IncomeTax.
4. Dr. P. Paramashivaiah and Prof. Nagendra Swamy: IncomeTax.
5. Bhagawathi Prasad: Direct Taxes – Law and Practice, WishwaPrakashana.
E-RESOURCES:
https://www.incometaxindiaefiling.gov.in
https://cleartax.in
https://www.incometaxindiaefiling.gov.in
https://www.incometaxindia.gov.in
https://en.m.wikipedia.org
Syllabus of B. Com Course (RCBCS)
Page 32
GCMTC5.4 METHODS AND TECHNIQUES OF COSTING
LEARNING OBJECTIVES:
To introduce students to different methods of costing.
To introduce students to cost control techniques.
LEARNING OUTCOMES:
Learners are enabled to ascertain costs in various industries such as service, manufacturing and
transportation.
Students will be able to ascertain, analyse and evaluate the information for cost planning,
allocation and decision making.
Unit 1: JOB ANDCONTRACTCOSTING (1 8Hours) Costing methods – Meaning and classification. Job Costing - Features, Objectives, Advantages and Disadvantages of Job Costing. Batch costing – meaning, features, simple problems on EBQ. Contract costing (AS -7) - Comparison between Job and Contract costing –Problems.
Unit 2: PROCESS COSTING (12Hours)
Features of Process Costing, Application, Comparison between Job costing and Process Costing,
Advantages and Disadvantages, Process losses–Normal Loss–AbnormalLoss,AbnormalGain–Joint
and By-Products – Problems (excluding inter-process profits and equivalent production).
Unit 3: OPERATING COSTING (08Hours)
Introduction,MeaningandapplicationofOperatingCosting,TransportCosting:Meaning,Classification of
Costs, Collection of Costs, Ascertainment of Absolute Passenger Kilometers, Ton Kilometre’s –
Problems.
Unit 4: BUDGETING ANDBUDGETARYCONTROL (08 Hours)
Meaning – Budget, Budgetary Control- Types of Budgets- Simple problems on Fixed and Flexible Budgets.
Unit 5: ACTIVITY BASED COSTING ANDTARGETCOSTING (10 Hours)
Meaning, Differences between Traditional Costing and Activity-Based Costing. Characteristics of
ABC, Cost Drivers and Cost Pools. Product Costing using ABC system: Uses – Limitations –Steps in
implementation of ABC – Simple Problems.
Target Costing: Meaning, Nature, Methodology, Methods of Establishment of Cost. Just in Time (JIT): Features, Implementation and Benefits. (Theory only).
Syllabus of B. Com Course (RCBCS)
Page 33
SKILL DEVELOPMENT:
1) Identify various methods of Costing adapted by industries located in your area
2) Bring out the various processes involved in the manufacturing of a select product with its cost
sheet 3) Select any two construction projects and identify various costs involved in the completion of
contracts
4) Prepare a comparative cost sheet under Traditional and ABC methods.
ESSENTIAL READING:
1. M.N. Aurora, Cost Accounting,HPH.
2. Dr Venkataramana R and others (7 lecturers) - Cost Management,VBH
3. B Mariappa, Costing Methods,HPH
RECOMMENDED READING:
1. J. Made Gowda Cost Accounting,HPH.
2. Soundrarajan A and K. Venkatramana, Cost Management,SHBP.
3. Tulsian, Financial Management, McgrawHill
4. S P Iyengar, Cost Accounting, SultanChand
5. Nigam and Sharma, Advanced Costing,HPH
6. K.S Thakur- CostAccounting
7. N. Prasad,Costing.
8. Palaniappan and Hariharan: Cost Accounting, I.K. InternationalPublishers 9. Jain and Narang, Cost Accounting,Kalyani 10. Rathnam: Cost Accounting,HPH
11. Bhavani H and Rekha HG, A Text Book on Cost Management, Vrinda Publications Pvt.Ltd.
12. Ravi M. Kishore – CostManagement
13. CharlesTHorngren,GeorgeFoster,SrikantM.Data–CostAccounting:AManagerialEmphasis
14. Anthony R. N. – Management AccountingPrinciples 15. S. Mukherjee and A. P. Roychowdhury – Advanced Cost and ManagementAccountancy.
16. Ravi M Kishore, Advanced Financial Management, TaxmanPublications.
E-RESOURCES:
1. Journal of Cost Accounting,ICMAI 2. Journal of CostManagement
Syllabus of B. Com Course (RCBCS)
Page 34
GCAFM5.5 ADVANCED FINANCIALMANAGEMENT
LEARNING OBJECTIVES:
To expose the students to contemporary and traditional sources of capital.
To equip learners with various tools used in evaluating risky investment projects.
LEARNING OUTCOMES:
Studentsunderstandkeyfunctionsoffinance,developproblem-solvingskillsandunderstandthe
theoretical Basis of knowledge behind each function.
Analytical abilities honed to make better decisions in finance.
Unit 1: SOURCESOFCAPITAL (10 Hours)
Traditional sources -– Meaning – Equity Shares – Preference Shares – Debentures – Differences
between Shares and Debentures – Retained Earnings – Long Term Loans and Loans from Financial
Institutions.
Contemporary Sources – Green finance, Crowd funding, Private Equity, Venture capital v/s Angel
investors, Bridge financing, Syndicate financing, Hedge funds and Securitization.
Unit 2: INVESTMENT DECISIONS ANDRISKANALYSIS (12 Hours)
RiskAnalysis–TypesofRisks–RiskandUncertainty–TechniquesofMeasuringRisks–Risk-adjusted
DiscountRateApproach–CertaintyEquivalentApproach–SensitivityAnalysis-ProbabilityApproach
- Standard Deviation and Coefficient of Variation – Decision Tree Analysis – Problems, Capital
Rationing-Meaning and Simple Problems.
-
Unit 3: CAPITALSTRUCTURETHEORIES (10 Hours)
Introduction – Capital Structure – Capital Structure Theories - Net Income Approach - Net Operating
Income Approach - Traditional Approach – MM Approach – Problems.
Unit 4: DIVIDEND THEORIES (10 Hours)
Introduction – Irrelevance Theory – MM Model. Relevance Theories - Walter Model - Gordon Model –
Problems on Dividend Theories, Dividend practices in India.
Unit 5: PLANNING AND FORECASTING OFWORKINGCAPITAL (14 Hours)
ConceptofWorkingCapital–DeterminantsofWorkingCapital–EstimatingWorkingCapitalNeeds– using
statement and regression methods - OperatingCycle–CashManagement–MotivesofHoldingCash–CashManagementTechniques–PreparationofCashBudget–ReceivablesManagement–Preparation of
Ageing Schedule and Debtors Turnover Ratio – Inventory Management Techniques.
Syllabus of B. Com Course (RCBCS)
Page 35
SKILL DEVELOPMENT:
1. Give a descriptionofaroundtenlinesofanyproject,whichissupportedbyCrowdfundingwebsite 2. Collect the capital structure details of any two industries and draft an optimum capital structure
for a firm.
3. ListoutanyfiveMicrofinanceinstitutionsinBengaluruandgivedetailsofanysuccessfulproject funded by these institutions.
4. Using the data from a firm, study the difference in EAESH due to Interest on Debt, due to
COVID-19.
ESSENTIAL READING:
1. Shashi k Gupta, Neeti Gupta, Anu Putney – Advanced Financial Management,
Kalyani publishers
2. B.MariappaAdvanced Financial Management -,HPH
3. Tulsian – Financial Management,S.Chand
RECOMMENDED READING:
1. Narendra Singh Advanced FinancialManagement
2. K. Venkataramana Advanced Financial Management, SHBP.
3. GhousiaKhatoon, Mahanada B. C. Advanced Financial ManagementVBH
4. S N Maheshwari, Financial Management Principles and Practice, SultanChand
5. Khan and Jain, Financial Management, Tata McGraw Hill
6. SudhindraBhat; Financial Management, Prentice Hall of India
7. Sharma and Sashi Gupta, Financial Management, Kalyani Publication
8. I M Pandey, Financial Management. VikasPublication
9. Prasanna Chandra, Financial Management, Tata McGrawHill
10. R.M Srivastava; Financial Management and Policy, Sterlingpublishers
E- RESOURCES
1. Journal of Applied CorporateFinance
2. Global FinanceJournal
Syllabus of B. Com Course (RCBCS)
Page 36
GCIFM5.6 INTERNATIONAL FINANCIAL MANAGEMENT
LEARNING OBJECTIVES:
To introduce the students to the environment of international finance and its implications on
international business.
To analyze the nature and functioning of foreign exchange markets, determination of exchange
rates and their forecasting, explain the foreign exchange risks and to identify risk management
strategies.
LEARNING OUTCOMES:
The students comprehend the dynamics of international financial markets.
Learners understand foreign exchange risks and risk management strategies.
Unit – 1: INTRODUCTION TOINTERNATIONAL FINANCE (14Hours)
Financefunctionintheglobalbusinessscenario,InternationalMonetarySystem,InternationalFinancial
Markets - equity, bond, euro currency market, currency basket, currency convertibility – on capital
account and current account; Foreign Exchange Reserve, Balance of trade, current account deficit
(Concept Only); Bilateral and Multilateral agreements relating to financial transactions - Sovereign
rating - Flow of funds internationally through FDI and FII - Government policies regarding FDI and
FII – Integration of global developments with the changing business environment in India.
Unit – 2: FOREXMARKET, BOP (10 Hours)
Forex market and its intermediaries, foreign exchange rate, Theories of foreign exchange rate
determination. Components of the balance of payments (Statement wise – Simple Problems) –
Disequilibrium in the balance of payments- Methods of correction of disequilibrium.
Unit – 3: EXCHANGERATEDETERMINATION (12hours)
Valuation of Currency (domestic currency against dollar/pound sterling/euro);theories of exchange rate
determination (Mint parity theory; purchasing power parity; Balance of payment theory); Forecasting
exchangerates-technicalforecasting,timeseriesmodelling,fundamentalforecasting.FisherEffectand
International Fischer Effect (Simple Problems).
Unit – 4: RISK MANAGEMENT (08 Hours)
Exchange risks – Hedging, Forward, Future, Swaps, Options, ADR, GDR-Valuation of future and
swaps-valuation of options and efficiency of the exchange market (Simple problems).
Unit – 5: INTERNATIONAL SOURCES OF FINANCE ANDFINANCINGDECISION (12hours)
Bond Financing (Fixed and Floating Rate Notes) - Loan Financing (Syndicates Loans) - Securitized
Financing(Euronote)-FeaturesofLoanAgreements:LoanNegotiations,Internationalworkingcapital
management,AnalysisofInternationalCapitalBudgeting-–estimationofcashflows,Costof Capital of a
Foreign Investment, Issues in Overseas Funding Choices (Theory Only).
Syllabus of B. Com Course (RCBCS)
Page 37
SKILL DEVELOPMENT:
1. Visit any authorized dealer’s establishments and understand their activities.
2. Analyze the trend of FDI into India in the last five years.
3. Analyze the recent developments in the Forex market in India 4. Bring out a case study on currency crisis.
ESSENTIAL READING:
1. Avadhani B.K, International Finance Theory and Practice,HPH
2. Aswathanarayana T and K. Rajeswari – International Finance –VBH
3. Harris Manville, International Finance.
4. Keith Pibean, International Finance,McMillan
5. R.M Srivastava, Multinational Financial Management, PragathiPublications
6. Levi, International Marketing Management. 7. Shapiro, Allen C., Multinational Financial Management, New Delhi, Prentice-
Hall India Pvt. Ltd., 1995.
8. Seth A.K., International Financial Management, New Delhi, Golgotha Publishing
Company.
9. Vohra and Bargi, Futures and Options, Mc Graw Hill Publications.
RECOMMENDED READING:
1. Eiteman, David K., Arthur Stonehill and Michael H. Moffett, Multinational
Business Finance, Reading mass., Addition – Wesley Publishingcompany,1998.
2. Errunza, V. R., Singh, D. and Srinivasan, T.S. 1994, International Business Finance, Global Business Press.
3. Rebonato, R. 1996, Interest Rate Option Models: Understanding, Analyzing and Using Models for Exotic Interest Rate Options, John Wiley and Sons.
4. Hull, J. C. 1999, Introduction to Futures and Options Markets, Prentice Hall of
India.
5. Kohn, M.1998. Financial Institutions and Markets, Tata McGraw Hill Publishing
E-RESOURCES:
1. Indian Journal of Finance
2. Journal of Financial Economics
3. International Finance
4. Public Budgeting and Finance
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