St. Joseph’s College of Commerce (Autonomous) 163, Brigade Road, Bangalore – 560 025 Accredited and Re-Accredited with ‘A’ Grade by the National Assessment and Accreditation Council (NAAC) Recognized by the UGC as College with Potential for Excellence Bachelor of Commerce (BPM- Industry Integrated) Semester I & II Syllabus w.e.f., 2015 – 2016
Part A: Languages English 3hr/2Cr 3hr/2Cr 3hr/2Cr 3hr/2Cr - - Language 3hr/2Cr 3hr/2Cr 3hr/2Cr 3hr/2Cr - - I 4 Cr 4 Cr 4 Cr 4 Cr - - Part B: Core Subjects Content I II III IV V VI Major core of Accounting of and for BPS and Market Research Tax-I Business Processes I Markets for BPS Income Tax-II Business Processes II for Management Decisions Allied Required Economics & company Law for BPS for BPS Paper - -
Statistics Major Optional NA NA NA NA Paper-2 Elective Elective Paper-2 Allied Optional NA NA # 4hr/4Cr # 4hr/4Cr - - based Major Campus to Corporate transition Subject /Elective Skill based paper II 16 Cr 16 Cr 16 Cr 16 Cr 27 Cr 27 Cr Part C:Foundation, skill development, interdisciplinary & Sports HRD 1 hr/1 Cr 1 hr/1 Cr - - - - IC - 1 hr/1 Cr - - - - EVS - - - 1 hr/1 Cr - - Internship - - - - 120 hr/2 Cr Certificate & Sports Program 30 hr/2 Cr 30 hr/2 Cr Excel 40hrs/2Cr Soft skills - Trial
Subject Code Title of the Paper Lecture Hrs per week Marks Total Marks Grade/ Credits CIA ESE C3 15MC101 Fundamentals of Accounting 04 30 70 100 04 C3 15MC102 Principles of Management 04 30 70 100 04 C3 15AR103 Business Economics 04 30 70 100 04 C3 15AR104 Business Mathematics 04 30 70 100 04 Total 16 120 280 400 16 SEMESTER – II Subject Code Title of the Paper Lecture Hrs per week Marks Marks Credits CIA ESE
C3 15MC201 Finance and Accounting for BPS 04 30 70 100 04 C3 15MC202 Cost Accounting 04 30 70 100 04 C3 15AR203 Business & company Law 04 30 70 100 04 C3 15AR204 Business Statistics and Research Techniques 04 30 70 100 04 Total 16 120 280 400 16 CIA – Continuous Internal Assessment ESE – End Semester Exam COURSE STRUCTURE SEMESTER SCHME OF EXAMINATION LANGUAGES
Sem No Subject Code Title of the Paper Lecture Hrs per week Marks Total Marks Grade/ Credits CIA ESE I C1 12 1KN Kannada 03 30 70 100 02 C1 12 1HN Hindi 03 30 70 100 02 C1 12 1AE Additional English 03 30 70 100 02 C1 12 1GE General English 03 30 70 100 02 06 60 140 200 04 II C1 12 2KN Kannada 03 30 70 100 02 C1 12 2HN Hindi 03 30 70 100 02 C1 12 2AE Additional English 03 30 70 100 02 C1 12 2GE General English 03 30 70 100 02
Modul 1: Introduction to Management and History of Management Thought 12 Hrs Introduction: Meaning – Nature and Characteristics of Management – Scope and Functional Areas of Management – Management as an Art, Science or Profession – Management and Administration – Principles of Management - Roles and skills of managers. Evolution of Management Thought: Pre-scientific Management (introduction) – Taylor’s Scientific Management – Fayol’s modern management - Lillian and Gilberth Human Relations – Elton Mayo. Module 2: Planning Forecasting and Decision Making 10 Hrs Planning: Nature – Planning Process – Objectives – Types of plans – MBO (Peter Drucker) & MBE Forecasting: Meaning and purpose of forecasting – Techniques of forecasting - Qualitative and quantitative. Decision Making: Meaning – Types of decisions – Personal phases of Decision Making - Steps in decision making - Delegation and Principles of delegation. Module 3: Organizing and Staffing 10 Hrs Organizing: Nature and purpose of organization – Principles of organization – Organization structure and types – Departmentation – Committees – Centralization vs. Decentralization of Authority – Span of Control – Meaning - Factors affecting span.
Staffing: Nature and Process of Staffing. Module 4: Leadership, Directing and Controlling 10 Hrs Leadership: Meaning – Leadership styles – Theories of leadership. Directing: Meaning – Principles and techniques of directing. Controlling: Meaning and definition – Features – Steps in controlling and methods of establishing control. Techniques of controlling – Budgetary and non-budgetary. Module 5: Co–Ordination and Motivation 12 Hrs Co-ordination: Meaning – steps and methods of co-ordination. Motivation: Meaning - Theories of motivation – Carrot & Stick approach – Maslow’s – Mc Gregor’s – Herzberg’s – ERG – Mc Clelland’s – Vroom’s Expectancy – William Ouchi’s theory Z. Module 6: Business Ethics 6 Hrs Meaning – Need and importance - Principles of ethics -profits and ethics – Factors affecting ethical practices in Business Social Responsibilities of Management – Meaning, Social responsibilities of business towards various groups.
Module 1: Business Economics 4 Hrs Meaning – Definitions – Characteristics –– Scope of Business Economics – Uses/Objectives of Business Economics –Micro & Macro Economics. Module 2: Consumer Behaviour 10 Hrs Approaches to the Study of Consumer Behaviour - Cardinal Approach – Law of Equi-Marginal Utility – Ordinal Approach – Indifference Curve Analysis – Properties – Consumer Surplus: Meaning – Analysis – Limitations-Consumer Sovereignty – Limitations Module 3: Theory of Demand Analysis 15 Hrs Demand – Demand Determinants – Law of Demand –Elasticity of Demand – Price Elasticity – Types – Determining Factors –Elasticity of Demand – Business Applications of Price Elasticity – Concepts of Income and Cross Elasticity of Demand – Price Elasticity of Demand Measurement By Total Outlay Method including mathematical problems- Demand Forecasting Methods Survey of buyers intention – Collective opinion – Trend projection – Economic Indicator. Demand forecasting methods for a new product including mathematical problems.
Module 4: Cost and Revenue Analysis 10 Hrs Law of Supply – Meaning – Determinants of Supply. Cost classification – Real cost – Opportunity cost – Money cost – Explicit cost and implicit cost – Economic cost – Fixed cost and variable cost – Total and Marginal cost – Behaviour of short run and long run cost – Cost and output relations – Revenue concepts - Break even analysis including mathematical problems. Module 5: Market Structure 8 Hrs Perfect Competition – Features –Imperfect Competition– Monopoly – Features. Duopoly-types-features-Oligopoly-types-features-Monopolistic Competition – Policy – General considerations – Objectives – Factors involved in Pricing Policy – Methods of Pricing. Module 6: Business Cycles 6 Hrs Business Cycles – Phases of Business cycle – Effects of Business Cycle – Measures to control the Business cycle through monetary policy and fiscal policy instruments Module 7: Balance of Trade and Balance of Payments 7 Hrs
Objectives: To familiarize and acquire adequate knowledge with the basic cost concepts required for effective decision making in firms. Module 1: Basic Concepts 5 Hrs Meaning – Cost accounting – Cost accountancy – Costing – Cost accounting and management – Objectives of Cost Accounting – Cost accounting v/s Financial Accounting – Cost Accounting v/s Management Accounting – Advantages of cost accounting – Methods of costing – Techniques (types) of costing –– Cost centres(Meaning and purpose) – Cost units(Meaning and importance) – Cost accounting departments–Brief note on Cost Audit Records and Report Rules. Module 2: Cost Concepts and Classification 12 Hrs Cost – Expenses – Losses – Classification of – Natural classification of costs – Cost behaviour (in relation to changes in output or activity or volume – Degree of traceability to the product – Association with the product – Functional classification of costs – Costs of control other costs – Cost statement or cost sheet – Tender and quotation - Job and Batch Costing. Module 3: Material Control and Material Costing 10 Hrs
Materials – Concepts and objectives of material control – Organization for material control – Purchasing and receiving procedure – Some issues in materials procurement – stores organization – Inventory system – Inventory shortages (losses) and overages – Inventory control. Calculations of Stock levels and EOQ with or without discount. Costing material received – Costing material issues (FIFO, LIFO, simple and weighted average method only) – Pricing of materials returned to vendor – Pricing of materials returned to storeroom – Selection of a material pricing method. Module 4: Labour - Accounting and Control 10 Hrs Introduction – Direct labour and indirect labour – Organization for labour control – Wage systems – Incentives wage plans – Work study – Job evaluation and merit rating – Time and motion study – Labour turnover – Treatment of labour cost related items – Methods of remunerating labour – Time and piece rate system – Halsey and Rowan premium systems – Taylor and Merrick’s differential piece rate system. Module 5: Overhead Distribution 15 Hrs Concept – Classification of overheads – Factory overhead - – Semi variable and variable – Factory overheads - Accounting and distribution – Collection and codification of factory overheads – Allocation and apportionment of factory overheads – Apportionment of service departments overheads to producing departments (repeated and
SEMESTER II C3 15AR203: BUSINESS & COMPANY LAW Objective: To familiarise the students with Business Laws and its interpretation. Module 1: Jurisprudence 1 Hr Introduction to Law – Classification of law – Hierarchy of Courts – Brief of procedure in Courts. Module 2: Scope 1 Hr Meaning and of business law – Sources of Indian business law. Module 3: Indian Contract Act of 1872 20 Hrs Definition – Types of contract – Essentials – Offer – Acceptance – Consideration capacity of parties – Free consent (meaning only) – Legality of object and consideration – Various modes of discharge of a contract – Remedies for breach of contract. Module 4: Law Of Agency 6 Hrs