education. Currently it stands accredited to the National Assessment and Accreditation Council (NAAC) with an ‘A’ grade. . In February 2010, the College was recognised by the UGC as a “College with Potential for Excellence”. The College aims at the integral formation of its students, helping them to become men and women for others. Though it is a Christian minority institution, the college has been imparting liberal education to the students of all denominations without any discrimination. St. Joseph’s College of Commerce is affiliated to Bangalore University and became autonomous in September 2005. The motto of the college is Fide et Labore or ‘Faith and Toil’ and the college attempts to inculcate the motto in every student through its various courses and programmes. The College is committed to providing quality education to its students. It offers Bachelor of Commerce and Bachelor of Business Administration, a three year Degree under graduate programme, and Master of Commerce and Master of International Business, a two year Post Graduate programme. Highly qualified staff members, excellent infrastructure of the college like spacious classrooms, good library and computer lab facilities helps to promote academic excellence.
The cumulative grade point average ( CGPA)- is the weighted average of all the subjects undergone by a student over all the six semesters of a course. CGPA = ∑ Total credits in the semester x SGPA / Total credits of the course. SGPA and CGPA will be rounded off to two decimal places. Interpretation of SGPA/CGPA/ Classification of final result for a UG course SGPA/CGPA Letter Grades Nomenclature 9-10 O Distinction 8-< 9 A++ 7-< 8 A+ 6-<7 A First Class 5-<6 B Second Class 4-<5 C Pass Class <4 F To Re-Appear X.. PATTERN OF QUESTION PAPER: Question Paper Pattern: (3 Hours duration, Max. Marks: 100)
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 Accounting Accounting I Cost II Law Financial Reporting Financial Financial Reporting Law Risk and Ethics Applied Management Accounting Development Resource Management Allied Required I of II Economics Audit and Assurance - -
Part: Extension and extracurricular activities Extension/Extra Curricular & Others 1 Cr 1 Cr 1 Cr 1 Cr - - IV 1 Cr 1 Cr 1 Cr 1 Cr - - Total 22 Cr 23 Cr 23 Cr 24 Cr 29 Cr 29 Cr B.COM.(with ACCA)COURSE STRUCTURE SEMESTER SCHEME OF EXAMINATION CORE SUBJECTS SEMESTER – I Subject Code Title of the Paper Lecture Hrs per week Marks Total Marks Grade/ Credits CIA ESE C4 15MC101 Financial Accounting 04 30 70 100 04 C4 15MC102 Cost Accounting I 04 30 70 100 04
Total 16 120 280 400 16 CIA – Continuous Internal Assessment ESE – End Semester Exam COURSE STRUCTURE SEMESTER SCHEME 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 1 GE General English 03 30 70 100 02 Total 06 60 140 200 04
II C1 12 2 KN Kannada 03 30 70 100 02 C1 12 2 HN Hindi 03 30 70 100 02 C1 12 2 AE Additional English 03 30 70 100 02 C1 12 2 GE General English 03 30 70 100 02 06 60 140 200 04 CIA – Continuous Internal Assessment ESE – End Semester Exam FOUNDATION COURSES Sem. No Subject Code Title of the Paper Lecture Hrs per week Grade / Credits I FC107 Holistic Development (Life Skills) 1 1 II FC207 Holistic Development (Life Skills) 1 1 II C115FC 2IC Indian Constitution 1 1 SEMESTER – I FINANCIAL ACCOUNTING
SEMESTER – 1 COST ACCOUNTING I C415MC102 Objective: To familiarize and acquire adequate knowledge with the basic cost concepts required for effective decision making in firms. Module 1 – Basic Concepts 7Hrs 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 costs – 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 12Hrs
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 Costs: Accounting and Control 12Hrs 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 17HrsConcept – Classification of overheads – Factory overhead - Fixed – 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 simultaneous equation method) – Absorption of factory overhead (Machine hour rate) – Selecting an absorption rate.
SEMESTER – 1I BUSINESS LAW C4 15MC202 Objective The course aims to familiarize the students with Business and Global laws and its interpretations and demonstrate an understanding of corporate and fraudulent behaviour. Module – 1: Jurisprudence, Scope and Essential elements of legal Hrs Introduction to Law – Classification of law – Hierarchy of Courts – Brief of procedure in Courts- Meaning and Scope of business law – Sources of Indian business law Module – 2: 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 – 3: Sale of Goods Act 1935 8 Hrs
Demand – Demand Determinants – Law of Demand – Characteristics – of Demand – Price Elasticity – Types – Determining Factors – Change in Demand and 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- Survey of buyer’s intention – Collective opinion – Trend projection –Economic Indicator. Demand forecasting methods for a new product including mathematical problems. Module – 4: Production Function 8 Hrs Law of Supply – Meaning – Determinants of Supply. Production Function: Equilibrium Though Isoquants and Isocosts of Cost- relationship between different types of costs and breakeven analysis. Module – 5: Market Structure 12 Hrs Perfect Competition – Features – Price and Output Determination – Influence of Time Element on Price and Output – Monopoly – Features – Price and Output Determination– Price Discrimination–Price Output Determination Under Discriminating Monopoly. Monopolistic Competition – Features – Price and Output Determination in Short Run and in Industry – Features of Duopoly and Oligopoly. Module – 6: Business Cycles 6 Hrs