Escolar Documentos
Profissional Documentos
Cultura Documentos
NOTIFICATION
Sub: Revised syllabus governing B.Com degree
programme.
Ref: Academic Council decision No. 1: 2 (2014-15)
dated 24-5-2014.
*****
The revised syllabus of B.Com degree programme which was approved by the
Sd/-
REGISTRAR
To:
Elective Papers:
Human Resource Management
Business Taxation
Insurance
Advanced Banking
Computer Application
SUBJECTS IN REVISED SYLLABUS
SECOND YEAR
THIRD SEMESTER: FOURTH SEMESTER:
THIRD YEAR
FIFTH SEMESTER: SIXTH SEMESTER:
Elective Papers:
Human Resource Management
Business Taxation
Insurance
Advanced Banking
Computer Application
I B.COM- I Semester
C101 –Paper: Business Economics
Chapter 1: Business Economics: 10 Hrs
1.1 Nature of Business Economics
1.2 Economic laws and principles
1.3 Economic and business environment
1.4 Business objectives.
Chapter 2: Demand Analysis: 10 Hrs
2.1 Definition, determinants of Demand and Law of Demand.
2.2 Demand Curve, Forces behind the Demand Curve, Difference in changes in
quantity demanded and change in demand.
2.3 Law of Diminishing Marginal Utility.
2.4 Consumer Surplus.
Chapter 3: Elasticity of Demand: 10 Hrs
3.1 Definition – Price, Income, Cross Elasticity and promotional Elasticity of demand.
3.2 Factors that determine the elasticity of demand.
3.3 Measurement of price elasticity of Demand – Practical Utility
Chapter 4: Supply Analysis: 10 Hrs
4.1 Supply Definition
4.2 Determinants of Supply
4.3 Law of supply
4.4 Supply Curve
4.5 Elasticity of Supply
4.6 Factors that determine the elasticity of supply
4.7 Measurements of elasticity of supply - Practical Utility
Chapter 5: Cost of Production: 08 Hrs
5.1 Cost of Production and Variable and Fixed Cost.
5.2 Average and Marginal cost, real and Opportunity Cost, Short Run and Long run
cost.
5.3 Cost output: Relationship in the short run and long run – economies of scale.
5.4 Law of returns: Constant, Decreasing and Increasing returns – Law of variable
proportions.
Books for reference:
1. Mithani D M and V R S Murthy – Fundamentals of Business Economics – Himalaya
Publishing House.
2. Varshney and Maheshwari – Managerial Economics.
3. Joel Dean – Management Economics.
4. Dewett K K – Modern Economic Theory.
I B.COM- I SEMESTER
CHAPTER II: Bank Reconciliation Statement: (Preparation of Bank Reconciliation Statement when
balance as per pass book or cash book and reasons for their differences are given) 10 Hrs
Classification of Errors
Rectification of Errors:
Preparation of:
5 -do- B.S.Raman
1.2 Arithmetic Mean, Median and Mode: Definition, computation by Direct Method,
Deviation Method, Step Deviation Method, Combined Arithmetic Mean, Causes for
popularity of Arithmetic Mean and Caution in Application.
2.4 Causes for decreasing utility of Standard Deviation and Co-efficient of Variation.
2.5 Variance: Definition, Computation by Direct Method, Deviation method and Step
Deviation Methods, Causes for its Popularity.
3.2 Application of Index Numbers and the caution to be exercised while using Index
Number.
3.5 Weighted Indices: Laspeyre’s Method, Paasche’s Method and Fisher’s Method.
3.6 Consumer Price Index: Meaning, Application and Steps in the Construction of
Consumer Price Index.
************************
Reference Books:
Analytical method of calculation of profit- conversion into double entry system only.
Meaning – Valuation of Consignment Stock and Abnormal Loss (including higher invoicing)
Journal entries and Ledger accounts in the books of Consignor and Consignee (memorandum
method excluded).
CHAPTER IV: Fire Insurance Claims: (Excluding average clause) .Problems on loss of stock only.
10 Hrs
Entries and Ledger accounts in the books of Hire Purchaser and Hire Vendor (including problems
on full and partial re- acquisition.)
References:
5 -do- B.S.Raman
II Chapter: Commercial Banks: Types, Functions and Services of Commercial Banks-Primary and
Secondary functions, Changing role of commercial banks-Housing finance, sale of mutual funds,
Issue of credit cards, debit cards, ATM cards, E-Transfer of funds, E-banking. 10 Hrs
V Chapter: Negotiable instrument: meaning features and types (briefly). Cheque- meaning,
definition, crossing of cheque, endorsement of cheque, clearing of cheques, Dishonour of
cheques for insuffient funds (section 138), Cheque Truncation System- At Par cheque- RTGS.
10 Hrs
Banking and Financial System : K.P.M Sundharam and P.N Varshney (Sultan Chand & Sons )
The Banking saga : History of South ( Corporation Bank, Mangalore)- Dr. N.K
Thingalaya
I B.COM – II Semester
Chapter 1: Determining the relation between Business Variables through Correlation Analysis.
10 Hrs
***********************
Admission of a Partner.
Retirement of a Partner.
Sale of Partnership Firm to a Limited Company – Entries in the Firm, gradual realisation of Assets
and Piece Meal distribution of cash (Proportionate Capital Method only).
References:
5 -do- B.S.Raman
Entries and Ledger Accounts in the books of Original Lessor, Sub- Lessor and Sub- Lessee.
Dependent Branches (Including Higher Invoicing): Problems on Debtors Method and Stock and
Debtors Method.
Independent Branches: Incorporating Entries- Preparation of Columnar Trading and Profit & Loss
Account and Consolidated Balance Sheet in the books of Head Office (Excluding Foreign
Branches)
References:
5 -do- B.S.Raman
CHAPTER IV: ACCOUNTING FOR COSTS (Non Integrated Accounting System) 10 Hrs
Meaning, features, books maintained
Journal Entries and ledger accounts-Trial Balance excluded.
CHAPTER V: INTEGRATED ACCOUNTING SYSTEM 10 Hrs
Meaning, Features, merits and limitations.
Journal entries and ledger accounts- Trial Balance excluded.
CHAPTER VI: RECONCILIATION OF COST&FINANACIAL ACCOUNTS 10 Hrs
Need for reconciliation
Reasons for disagreement in profits
Procedure for reconciliation
BOOKS FOR REFERENCE
Cost Accounting : S.P.Jain & K.L.Narang
Cost Accounting : M.N.Arora
Cost Accounting : K.S.Adiga
Cost Accounting : S.P.Iyengar
Cost Accounting : Ravi M Kishore
Cost Accounting : Tukaram Rao
Cost Accounting : Pattan Setty and Dr. Palekar
Cost Accounting : M.L.Agarwal
Cost Accounting : B.S.Raman
III B.Com. - V Semester
Lawful Consideration - Meaning, legal rules, Privity of contract (stranger to contract) with
exceptions
Unit III : Free Consent, Lawful Object and Contingent Contract 12 hours
Free Consent - Meaning and essentials of Coercion, Undue Influence, Fraud and
misrepresentation
Mistake - Mistake of law, mistake of fact, bilateral and unilateral mistake (meaning)
Contingent contract - Meaning and rules, distinction between wager and contingent contract
Unit IV: Quasi contract, Discharge of Contract and Remedies for the Breach of Contract
10 hours
Remedies for the breach of contract - Various remedies available for the aggrieved party
Unit V : Special Contracts 08 hours
Contract of guarantee - Meaning, essentials, rights of surety and discharge of surety distinction
between Indemnity and Guarantee
Contract of Pledge - Meaning and essentials, Distinction between Bailment and Pledge
Case Laws:
The relevant legal point, facts and the judicial decision relating to the following 10 case laws are
to be dealt with:
i. Balfour Vs Balfour
x. Felthouse Vs Bindley
C502-Paper:MODERN MARKETING
Chapter 1 Introduction to Marketing 10 Hrs
Marketing concepts – meaning - importance, limitations. An effective marketing mix - meaning
and essential. Meaning and definition of marketing management. Features and objectives
of marketing management. Marketing philosophy. Development of a marketing strategy.
Competitive marketing strategy.
Chapter 2 Market Segmentation and Consumer Behaviour 10 Hrs
(a) Market segmentation: Meaning and importance - basis for segmentation - target
marketing strategies.
(b) Consumer behavior: Meaning and definition - Importance of consumer behavior analysis.
Buying motives – meaning and definition. Classification of buying motives - Rational,
Inherent, Learned, Emotional and patronage. Factors influencing consumer behavior -
Buying decision process.
Chapter3 Product Strategy 10 Hrs
Product concept - meaning and definition. Essential features of a product. Product mix - meaning
and structure - Product mix decision strategies. Product Life Cycle(PLC) - meaning and
definition. Stages of PLC. Factors affecting PLC.
New product development: Meaning, stages in New product development. Reasons for failure of
new products. Branding - meaning. Branding and Trademarks. Functions of Branding,
Branding strategies.
National and International Quality standards: AGMARK and ISO-Features of ISO 9000 and ISO
14000 series. Bureau of Standards (BIS) Act 1986.
Chapter 4 Advertising and Sales Management 10 Hrs
Meaning of Advertising, advertising budget, factors influencing budget decisions.
Media selection: Consideration in media selection, advertisement copy – meaning and essentials
of a good advertisement copy – different types of copy. AIDA and DAGMAR – advertisement
layout.
Meaning and characteristics of services. Distinction between Marketing of Products and services.
Growing importance of services. Classification of services (Consumer and industrial). Marketing
mix of services. Service delivery and quality in services.
(a) Rural Marketing: Features of Rural Markets; causes for the changes in the volume and
pattern of rural consumption. Problems of rural marketing. Marketing mix for rural
markets - Strategy for rural marketing.
(b) E- Marketing or web-marketing or online marketing: Introduction to E-marketing -
meaning and definition. Benefits of E-Marketing to sellers and consumers. Limitations of
E-Marketing. Problems of E-Marketing in India (Legal, Infrastructural, Commercial and
others).
(c) Green marketing: Meaning – importance - fundamental requirement - problems of Green
Marketing.
2.2.2 Merits
2.2.3 Demerits
2.3 Equity:
2.3.1 Features
2.3.2 Benefits
2.3.3 Limitations
2.4 Debt Equity Ratio:
4.5.2 Rationale
4.5.3 Financial intermediaries
4.5.4 Issue Procedure
4.5.5 Merits and Demerits
5.7.2 Functions
5.7.3 Powers
Chapter VI: Time Value of Money: 10 Hrs
References:
5 -do- B.S.Raman
Kinds of Companies
Prospectus: Meaning and importance, main contents, liability for mis-statement in prospectus
Termination of membership
Kinds of Company Meetings - Legal provisions regarding Statutory Meeting, Annual General Body
Meeting, Extra-ordinary General Meeting and Board meeting
Case Laws:
5. Company Law and Practice by A.K. Majumdar and Dr. G.K. Kapoor
C602-Paper: AUDITING
Chapter I: Meaning and definition of auditing, objects of Auditing, Advantages and limitations of
Auditing. 10 Hrs
Chapter II: Classification of audit: Statutary audit, Govt. Audit, Internal audit, Continuous audit
and Annual Audit. Audit Programme – advantages and disadvantages. Audit Notebook and Audit
Working Papers. 10 Hrs
Chapter III: Internal check- meaning, definition, objects and merits of Internal Check. Internal
Check regarding cash sales, cash purchases, payment of wages and stores. 10 Hrs
Chapter IV: Vouching: Meaning, definition and objects, vouching of cash transactions – cash
receipts and cash payments, credit purchases and credit sales. Verification: meaning and
definition. Verification of Land and Buildings, Plant and Machinery, Stock in trade, Debtors,
Goodwill and Creditors. 10 Hrs
Chapter VI: Audit of computarised accounts – Auditing in an EDP environment. General EDP
Controls, EDP Application Controls, Computer Assisted Audit Techniques (CAAT). 10 Hrs
1.Auditing : Tandon
3. Auditing : T. R. Sharma
4. Auditing : R. G. Saxena
2.1 Meaning of Working Capital : Gross, Net, Permanent and Temporary 10 hrs
2.2 Concept of Operating Cycle : Gross Operating Cycle and Net Operating Cycle.
2.3 Estimation of Working Capital Requirement :
2.3.1 Estimation of Components Method
3.3 Cost of Irredeemable and Redeemable Preference Shares : Formula and Computation.
3.4 Cost of Irredeemable and Redeemable Debentures and Bonds : Formula and
Computation.
3.5 Weighted Average Cost of Capital
Chapter IV: Dividend Policies
4.1 Factors Determining Dividend Policy 10 hrs
4.2 Stock Dividend (Bonus Shares)
4.2.1 Meaning
CHAPTER II: Company Accounts: Accounting for Amalgamation (Accounting Standard 14):–
Purchase: Merger: Absorption – Problems on Purchase method only. 10 Hrs
CHAPTER IV: Company Accounts: Alteration of Share Capital and Internal Reconstruction 10 Hrs
CHAPTER VI: Final Accounts of Banking Companies: With Relevant Schedules. 10 Hrs
References:
5 -do- B.S.Raman
Meaning
Standard costing Vs Budgetary control
Merits and demerits of standard costing
CHAPTER VI: VARIANCE ANALYSIS 10 Hrs
Chapter III : Human resource planning – Definition – objectives – Components – Job Analysis –
Job Description and Job Specification – Methods of conducting Job Analysis. 10 Hrs
Chapter IV: Recruitment and selection – Sources of manpower supply – Internal and external
sources – Campus recruitment – Campus Selection – Job fair. Scientific selection procedure –
Testing – Types of written tests – Group discussion – Case studies – interview Placement –
Induction. 10 Hrs
Absenteeism and Labour Turnover – Causes and consequences, Measures to control Absenteeism
and Turnover.
Reference:
1. Michael Armstrong : A Handbook of Human Resource
Management Practice, (London :
Kogan Page)
2. Wilson, J. (Ed.) : Human Resource Development,
(London : Kogan Page)
3. Bhasker Chatterjee : Human Resource – A Contemporary
Text, Sterling Publishers Ltd., New
Delhi.
4. Lalan Prasad & A.M. Banarjee : Management of Human Resources,
Sterling Publisher Ltd., New Delhi.
5. Edwin B. Flippo : Principles of Personnel Management
McGraw Hills, Tokyo.
6. Subba Rao : Human Resource Management
7. C.B. Gupta : Human Resource Management
8. S.S. Khanka : Human Resource Management
9. Chabra and Others : Human Resource Management
ELECTIVE
II B.COM - IV SEMESTER
Chapter II : Wage and Salary Administration – Methods of wage payment – Minimum Wage, Fair
Wage and Living Wate – Incentive plans – Fringe benefits.
Chapter III : Job Evaluation – Definition, Objectives, Principles, methods – Wage differentials –
Justifications for wage differentials.
(Case study and group discussion tecniques are to be Incorporated effective teaching)
Chapter I : Motivation and Morale – Definition – Intrinsic and extrinsic Motivation Theories of
Motivation – Maslow’s Need Hierarchy Theory, Herzberg’s Two Factor Theory, X and Y theories;
theory Z, Relationship between Motivation and Morale
Chapter II : Job Enlargement and Job Enrichment – Job Satisfaction –Employees commitment –
Employee Satisfaction – Motivation and performance.
Chapter III : Organisational Change and Development – Definitions –Reasons for changes
Resistance to change – Overcoming resistance to change implications – Team building –
Organisational climate and effectiveness O.D Techniques
Chapter IV : Emerging Issues and challenges in HRM, Organisatinal Downsizing, Human Resource
Accounting, Human Capital, Knowledge Management, Role of HRM in Service Sector – Business
Process Outsourcing and HRM..
Chapter V : Employee Safety and Industrial Health – causes and consequences of Industrial
Accidents – Occupational Diseases – Health Safety and Welfare Measures provided under
Factories Act 1948.
Chapter VI : Stress in work place meaning & features causes and consequences of stress –
Managing Stress.
(Case study and group discussion techniques are to be incorporated for effective teaching)
References :
Michael Armstrong – A Hand book of Human Resource Management Practice, (London :
Kogan Page).
Wilson, J. (Ed.) – Human Resource Development, (London : Kogan Page)
Subba Rao – Human Resource Management
Arun Monappa - Human Resource Management
R.S. Davar – Human Resource Management and Industrial Relations
P.C. Tripati – Human Resource Management and Industrial Relations
ELECTIVE
Chapter I: Industrial Relations – Definition – Objectives – Industrial Peace and Harmoney – Causes
of poor Industrial relations – Measures to improve industrial relations. Preventive measures :
Works Committees – Wage Boards – Indian Labour Conference and Industrial Committee.
10 Hrs
Chapter II : Trade Unionism in India – Functions and Role of Trade Unions – Types of Trade
Unions – Politicisation of Trade Unions – Multiplicity of Trade Unions – Inter and Intra-union
rivalry – ILO – Impact on Indian Labour. 10 Hrs
Chapter III: Industrial Disputes – Causes and consequences – Prevention and settlement of
Industrial Disputes : Concilliation, Arbitration and Adjudication. Major provisions of Industrial
Disputes Act 1947 with reference to settlement of disputes. 10 Hrs
Chapter IV: Employee Indiscipline – causes – Procedure for disciplinary action – McGregors Hot
Stove Rule – Standing Orders – Complaints and Grievances Grievance Redressal System. 10 Hrs
Chapter V: Collective Bargaining – Principles, Objectives Process and essential conditions for
successful Collective Bargaining. 10 Hrs
(Case study and group discussion techniques are to be incorporated for effective teaching)
References :
Subba Rao – Human Resource Management and Industrial Relations
R.S. Davar – Human Resource Management and Industrial Relations
Ashwathappa- Human Resource Management
P.C. Tripati – Human Resource Management and Industrial Relations
ELECTIVE
OBJECTIVES
The objective of this paper is to familiarize the students with the Legal Provisions and Procedural aspects
of Income Tax. Hence, this subject is to be taught with reference to the relevant amendments made to
Income Tax Law in India by the Annual Finance Act.
Chapter 1: Introduction: Definition – assessee - person – assessment year and previous year – income –
agricultural income - gross total income - taxable income - Permanent Account Number (PAN) – Income
tax rates of relevant assessment year for individual assessee. (8 hours)
Chapter 2: Residential status: Individual – HUF – Firm – Company – Determination of residential status of
individual - Incidence of Tax (Scope of Total Income) - Meaning – Indian income – Foreign income –
Deemed income - Computation of total income based on residential status (10 hours)
Chapter 3: Tax-free income under Sec. 10 relating to computation of salary income – Gratuity,
Commutation of pension, Leave encashment, Income tax paid by employer, Receipts at the time of
voluntary retirement, Foreign allowance and perquisites, House rent allowance, Leave travel concession,
Receipts from Life Insurance Policy. (10 hours)
Chapter 4: Income from Salary – characteristics of salary income – allowances- perquisites and their
valuation – tax-free perquisites – deduction under sec 16. Provident funds – income tax provisions
relating to statutory provident fund, recognized provident fund, unrecognized provident fund and public
provident fund. (10 hours)
Chapter 5: Computation of taxable salary - Deduction u/s 80C, 80CCC, 80CCD, 80CCE, 80CCG, 80D and 80E
– set off losses of other heads against salary income and derivation of taxable income of salaried assessee.
(10 hours)
ELECTIVE
IV SEMESTER B COM
C405-PAPER: BUSINESS TAXATION – II
The objective of this paper is to familiarize the students with the Legal Provisions and Practical aspects of
Income Tax. Hence, this subject is to be taught with reference to the relevant amendments made to
Income Tax Law in India by the Annual Finance Act.
Chapter 1: Income from house property – annual value of let out property – self-occupied property –
concept of unrealized rent and composite rent – deductions. (10 hours)
Chapter 2: Profits and gains from business and profession – deductions permissible u/s 30 to 37, payments
not deductible – deduction U/S 80GGB - computation of professional income (10 hours)
Chapter 4: Capital gains: Meaning – transfer – short term and long-term capital gains – cost of acquisition -
exemptible capital gains – computation of taxable capital gains – set off of losses of capital gains intra-
head and inter-heads of income. (10 hours)
Chapter 5: Income from other sources – interest on securities – grossing up – exemption under sec. 10(15)
– deduction u/s 57. (8 hours)
ELECTIVE
V SEMESTER B COM
The objective of this paper is to familiarize the students with the Legal Provisions and Practical aspects of
Income Tax. Hence, this subject is to be taught with reference to the relevant amendments made to
Income Tax Law in India by the Annual Finance Act.
Chapter 1: Deduction U/S 80 – 80 DD, 80DDB, 80G, 80GG, 80GGA, 80GGB, 8GGC, 80P, 80TTA and 80U.
Set-off of losses, carry forward, and set-off of losses intra-head and inter-heads of income leading
computation of Gross Total Income. (10 hours)
Chapter 2: Assessment of Individual - taxability of agricultural income in indirect way – taxability of share
of income of HUF and Firm - computation of total income and tax liability (10 hours)
Chapter 3: Assessment of Cooperatives: Meanings and characteristics – computation of total income and
tax liability (10 hours)
Chapter 4: Assessment of Partnership Firm U/S 184, (other than problems on change of constitution of
firm), computation of firm’s total income and tax liability – computation of individual income of partners
from firm taxable U/S 28. (10 hours)
Chapter 5: Assessment of Companies: Computation of Total Income – Computation of Book Profits and tax
liability (applicability of Minimum Alternate Tax: MAT) - Taxation of Non-Resident Companies.
Chapter 6: Wealth Tax Act: Definitions – Assets – Deemed Assets – Exempted Assets – Valuation of
Immovable property & Business Assets – Debts owned – Problems on computation of Net Wealth and
Wealth. (10 hours)
ELECTIVE
VI SEMESTER B COM
The objective of this paper is to familiarize the students with the Legal Provisions and Practical aspects of
Income Tax. Hence, this subject is to be taught with reference to the relevant amendments made to
relevant Tax Laws and as notified by authorities like CBEC and others)
Chapter 1: Karnataka Value Added Tax Act 2003 (As amended by annual State Bills) - Definitions:
Agriculture, Cultivator, Agricultural Produce, Business, Capital goods, Dealer, Goods, Sale, Documents
under KVAT (Tax Invoice, Bill of Sale, Debit Note and Credit Note), Total Turnover, Taxable Turnover and
Work Contract, Registration of Dealers under KVAT. (10 hours)
Chapter 2: KVAT – the incidence and levy of tax, levy of tax, schedules and rates thereof, output tax, input
tax and net tax, input tax restrictions, deductions of input tax in respect of capital goods, composition of
tax and reimbursement of tax (10 hours)
Chapter 3: Central Sales Tax Act: Constitutional provisions, Definitions (Appropriate State, Dealer, Sale,
Sales Price, Business, Goods, Declared goods), Principles of determining the nature of sale, registration of
dealers, rate of tax, forms to be availed (Form C & Form F) , Problems on computation of turnover and
CST, rate of Tax. (10 hours)
Chapter 4: Central Excise Duties, meaning (excise duty, central excise duty, state excise duty), Acts (Central
Excise Act 1944, Central Excise Tariff Act 1985), Basis of Levy – Levy and collection of central Excise Duty
(CED), exemptions from CED, Kinds of CED, Conditions for levy of CED, Assessable value, CENVAT –
Problems relating to computation of assessable value and CED. (10 hours)
Chapter 5: Customs Acts (Customs Act, Customs Tariff Act) – definitions, types of customs duties –
prohibitions of importation and exportation of goods, methods of valuation for customs – problems on
computation of assessable value and customs duty. (10 hours)
Chapter 6: Service Tax: definitions – taxable service & valuation of taxable services – negative list of
services - computation of service tax – exemptions. Negative List of services (Section 66D), Declared
services (Section 66 E), Bundled services (66F), exempted services, exemption to small service providers.
Detailed discussion on the following 10 important services: (10 hours)
1. Advertisement Services
2. Business Auxiliary Services
3. Manpower recruitment agent’s services
4. Cable and TV operator services
5. Commercial Coaching and Training
6. Courier Services
7. Mantap Keepers services
8. Outdoor catering services
9. Repairs and Maintenance
10. Tour Operator services
1. Income Tax Law and Practice: Dr. H. C. Mehrotra and Goyal (Sahitya Bhavan)
2. Income Tax Law and Practice: Dr. Bhaghavathi Prasad, (Vishwa Prakashana)
3. Direct Taxes: B. B. Lal
4. Direct Taxes: Dr. Vinod K Singharia (Taxman Publication)
5. Income Tax Law and Practice: Gaur and Narang (Kalyani Publications)
6. Income Tax: Dinkar Pagare (Sultan Chand and Company)
7. Income Tax Laws: T. N. Manoharan
8. Income Tax Law and CST: Ravi Gupta and Girish Ahnja
9. Income Tax: Dr. M. B. Kadalkol
ELECTIVE
II B.COM-III Semester
ADVANCED BANKING
Commercial Banks
Co-operative Banks
Regional rural Banks
Land Development Banks
Foreign Banks
II B. Com. – IV SEMESTER
ADVANCED BANKING II
ADVANCED BANKING IV
INSURANCE – I
UNIT 1: Meaning of risk and Insurance – Basis of Insurance – Classification and scope of Insurance
– role and importance – Functions of insurance. 10 Hrs
UNIT 2: Basic principles of Insurance – Utmost good faith, Insurable interest, idemnity,
subrogation, contribution and proximate clause. 10 Hrs
II B.COM - IV SEMESTER
INSURANCE – II
Chapter I : Life Insurance – Meaning, definition, features, contractual nature, Insurance interest –
Existence of Insurance interest – Material facts – Full disclosure – facts not required to be
disclosed – warranty and its breach – Proximate clause – nomination and other features. 10 Hrs
Chapter II: Classification of the Life Insurance Policies : Term policies – Endowment Policies –
Money back policies – with or without profit policies – Pension schemes Their features and
purposes. 10 Hrs
Chapter III: Insurance Business : Structure and operation. Life Insurance Corporation – LIC Act of
1956 – LIC of India – Structure and performance – LIC as a non-banking financial Intermediary.
10 Hrs
Chapter IV: Life Insurance Agency – Rules of agency – Types of agency – Qualities of Insurance
salesman, Commission and benefits to agents. 10 Hrs
Chapter V: Annuities : Meaning – Types of annuities – Annuity certain, present values amounts –
deferred annuities – problems on annuities. 08 Hrs
Books:
1. Insurance Institute of India : Hand book on Life Insurance
2. Insurance : M.N. Mishra
3. Bare Act : LIC Act of 1956
4. Bosco and Kiran : Business Statistics and Mathematics
ELECTIVE
INSURANCE – III
Chapter 1 : Introduction : History of general Insurance business in India – Scope and functions of
general Insurance GIC Act of 1972 – GIC of India and its subsidiaries. 10 Hrs
Chapter 3 : Fire Insurance; Meaning and Scope – Types of policies – Perils covered – Special perils
and special policies – Excluded perils, property and losses fire policy rating and tariff declaration
and floating policy – Problems. 10 Hrs
Chapter 4 : Marine Insurance : Meaning and Scope – Classes – Cargo Insurance. 10 Hrs
Chapter 5 : Hull Insurance – risks covered – rating and underwriting – information required for
acceptance – types of losses – general average and particular average computation. 10 Hrs
INSURANCE – IV
Chapter 2: Mortality table – probabilities of survival and death – Stationary population expectives
of life – selection and select rates – period of selection – age factor. 10 Hrs
Chapter 4 : Life Insurance Premium – meaning – assurance benefits – endowment, whole life,
pension scheme – calculation of premium, Premium conversion tables – problems – office
premium – problems. 10 Hrs
COMPUTER APPLICATION - I
(Galgotia Publications)
(Anmol Publications)
ELECTIVE
II B.COM – IV SEMESTER
COMPUTER APPLICATION - II
C408-PAPER: RDBMS & ORACLE
Various commands in SQL, Query Programs in Cursor, Practical: Query and Cursor
Programmes.
C510-PAPER: PROGRAMMING IN VB
COMPUTER APPLICATION - IV
CCA/ECA - - 50 1
TOTAL 850 X2 17 x 2 34
CCA/ECA - - 50 1
TOTAL 750X2 15 x 2 30
CCA/ECA - -
TOTAL 900X2 18 x 2 36
5000 100
B.COM. DEGREE COURSE CURRICULAM
(UNDER CREDIT BASED SEMESTER SCHEME)
(SCHEME OF EVALUATION)
* Section ‘A’
* Section ‘B’
* Section ‘C’
Papers with 100 marks (20 marks for Internal Assessment and remaining 80 marks for
University Examination)
Section ‘A’
(1-6 questions) Students are required to answer any
Section ‘B’
(7-12 questions) Students are required to answer any
Section ‘C’
(13-16 questions) Students are required to answer any
80
Papers with 150 marks (30 marks for Internal Assessment and remaining 120 marks for
University Examination)
Section ‘A’
(1-6 questions) Students are required to answer any
Section ‘B’
(7-12 questions) Students are required to answer any
Section ‘C’
(13-16 questions) Students are required to answer any
120