POST GRADUATE DEPARTMENT OF COMMERCE AND RESEARCH CENTRE
SANATANA DHARMA COLLEGE, ALAPPUZHA
B.Com Degree Programme
Semester I
Foundation Course I: CO 1121
METHODOLOGY AND PERSPECTIVES OF BUSINESS EDUCATION
No of instructional hours per week: 4 No of credits: 2
Aim of the course: To provide the methodology for pursuing the teaching learning process with a perspective of higher learning in business education.
Course Objectives:
- To create a basic awareness about the business environment and the role of business in
economic development.
- To provide a holistic, comprehensive and integrated perspective to business education
- To give a fundamental understanding about ethical practices in business.
Core Course I: CO 1141 – ENVIRONMENTAL STUDIES
No. of instructional hours per week: 4 No. of Credits: 3
Aim of the course: To develop knowledge and understanding of the environment and enable the students to contribute towards maintaining and improving the quality of the environment.
Course objectives:
- To enable the students to acquire basic ideas about environment and emerging issues
about environmental problems.
- To give awareness about the need and importance of environmental protection
Core Course II: CO 1142 – MANAGEMENT CONCEPTS AND THOUGHT
No: of instructional hours per week: 4 No: of credits: 3
Aim of the course: To provide a comprehensive perspective on management theory and practice
Course objectives:
1) To equip learners with knowledge of management concepts and their application in contemporary organizations.
2) To facilitate overall understanding of the different dimensions of the management process.
Complementary Course I: CO 1131 – MANAGERIAL ECONOMICS
No. of instructional hours per week: 4 No. of credits: 3
Aim of the course: To acquaint the students with the application of economics in managerial decision making.
Course objectives:
- To familiarise students with the economic principles and theories underlying various business decisions.
- To equip the students to apply the economic theories in different business situations.
SEMESTER II
Foundation Course II: CO 1221-INFORMATICS AND CYBER LAWS
No. of instructional hours per week: 4 No. of credits: 3
Aim of the course: To update and expand informatics skills and attitudes relevant to the emerging knowledge society and to equip the students to effectively utilise the digital knowledge resources.
Course objectives:
- To review the basic concepts and fundamental knowledge in the field of informatics and to create an awareness about the nature of the emerging digital knowledge society and the impact of informatics on business decisions.
- To create an awareness about the cyber world and cyber regulations.
Core Course III: CO 1241 – FINANCIAL ACCOUNTING
No. of instructional hours per week: 4 No. of credits: 3
Course Objectives:
- To familiarize the students with different methods of depreciation.
- To equip the students to prepare the accounts of specialised business enterprises.
CORE COURSE IV: CO 1242- BUSINESS REGULATORY FRAMEWORK
No. of instructional hours per week: 4 No. of credits: 3
Aim of the course: To acquaint the students with the legal framework influencing business decisions and operations.
Course objective:
- To provide a brief idea about the framework of Indian business Laws
- To enable the students to apply the provisions of business laws in business activities
Complementary Course II: CO 1231 – BUSINESS MATHEMATICS
No. of instructional hours per week: 4 No. of Credits: 3
Aim of the Study: To enable students to acquire knowledge in applying basic mathematical tools in practical business decisions.
Objectives:
- To familiarise the students with the basic mathematical tools.
- To impart skills in applying mathematical tools in business practice
SEMESTER III
CORE COURSE V: CO 1341-ENTREPRENEURSHIP DEVELOPMENT
No of instructional hours per week: 4 No. of credits: 3
Aim of the Course: To equip the students to have a practical insight for becoming an entrepreneur
Course Objectives:
- To familiarize the students with the latest programmes of Government in promoting small and medium industries.
- To impart knowledge regarding starting of new ventures.
Core Course VI: CO 1342 – ADVANCED FINANCIAL ACCOUNTING
No. of instructional hours per week: 5 No. of credits: 4
Aim of the course: To equip the students with the preparation of accounts of various business areas.
Course Objectives
- To create awareness of accounts related to dissolution of partnership firms.
2.To acquaint students with the system of accounting for different branches and departments.
- To enable students to prepare accounts of consignments.
Core Course VII CO 1343: COMPANY ADMINISTRATION
No: of Instructional Hrs per week – 4 No: of credits: 3
Objectives:
- To familiarize the students about the salient provisions of Indian Companies Act 2013.
- To acquaint the students with Management and Administration of Companies, Compliance requirements, investigation into the affairs of the company and winding up procedure.
Elective Course I: Stream 1 – Finance
CO 1361.1 – FINANCIAL MANAGEMENT
No. of instructional hours per week:5 No. of credits: 4
Aim of the course: To provide conceptual and analytical insights to make financial decisions skill fully.
Course objectives:
- To familiarise the students with the conceptual framework of financial management.
- To enable the students to understand the practical application of financial management.
Complementary Course III: CO 1331 – E-Business
No of instructional Hours per week: 4 No. of credits: 3
Aim of the Course: To expose the students to e- business and its potentialities.
Course Objectives:
- To provide students a clear-cut idea of e-commerce and e-business and their types and models.
- To acquaint students with some innovative e-business systems.
- To impart knowledge on the basics of starting online business.
SEMESTER – IV
Core Course VIII CO 1441 – INDIAN FINANCIAL MARKET
No. of instructional hours per week: 4 No. of credits: 3
Aim: To provide an in-depth knowledge on Financial Market and its Operations
Course Objectives: To provide a clear-cut idea about the functioning of Indian Financial
Market in general and Capital market operations in particular.
Core Course IX:CO 1442- BANKING AND INSURANCE
Number of instructional hours per week: 4 Number of Credits: 3
Aim of the course: To expose the students to the changing scenario of Indian banking and Insurance.
Course objectives:
- To provide a basic knowledge about the theory and practice of banking
- To provide a basic understanding of Insurance business.
- To familiarize the students with the changing scenario of Indian Banking and Insurance.
Core Course X: CO 1443 – CORPORATE ACCOUNTING
No of instructional hours per week: 5 No of credits: 4
Aim of the course: To expose the students to the accounting practices prevailing in corporate.
Course Objectives:
- To create awareness about corporate accounting in conformity with the provisions of
Companies Act, IAS and IFRS.
- To help the students in preparation of accounts of banking and insurance companies.
- To enable the students to prepare and interpret financial statements of joint stock companies.
Elective Course II: Stream I-FINANCE
CO1461.1- PROJECT FINANCE
No. of instructional Hours per week: 5 No of credits: 4
Aim– To provide an understanding of the process and issues relating to project preparation, appraisal, administration, review and monitoring of projects.
Course Objectives:
1.To familiarise the students with the types of project appraisal, risk analysis, project financing costing and valuing;
2.To provide an overview of global project appraisal issues.
Complementary Course IV: CO 1431 – BUSINESS STATISTICS
No. of instructional hours per week: 4 No. of credits: 3
Aim of the course: To develop the skill for applying appropriate statistical tools and techniques in different business situations.
Course Objectives:
- To enable the students to gain understanding of statistical techniques those are applicable to business.
- To enable the students to apply statistical techniques in business.
SEMESTER V
Core Course XI: CO – 1541: FUNDAMENTALS OF INCOME TAX
No. of Instructional Hours per Week: 5 No. of Credits: 4
Aim of the Course: To impart basic knowledge and understanding of the concepts and practices of Income Tax law in India.
Objectives
- To familiarize the students about the fundamental concepts of Income Tax.
- To enable the students to acquire the basic skills required to compute the tax liability of
individual assessee with more emphasis on Income from Salaries and Income from House property.
Core Course XII: CO 1542 – COST ACCOUNTING
No of instructional hours per week: 5 No of Credits: 4
Aim of the Course: To impart knowledge of cost accounting system and acquaint the students with the measures of cost control.
Objectives:
- To familiarize the students with cost and cost accounting concepts
- To make the students learn cost accounting as a distinct stream of accounting
Core Course XIII CO 1543: MARKETING MANAGEMENT
No: of instructional hours per week: 4 No: of credits: 3
Aim of the course: To impart the knowledge of various concepts of modern marketing management
Course objectives:
1) To provide an understanding of the contemporary marketing process in the emerging business scenario.
2) To study various aspects of application of modern marketing techniques for obtaining a
competitive advantage in business organizations.
Open Course (For students from Disciplines other than Commerce)
Open Course: 1 – CO 1551.2 PRINCIPLES OF MANAGEMENT
No. of instructional Hrs per week: 3 No. of Credits: 2
Aim of the Course: To familiarise the students from other faculties on the framework of management.
Course objectives: To provide knowledge on the fundamentals of management principles and functions.
Elective Course III: Stream 1 – Finance
CO 1561.1 FINANCIAL SERVICES IN INDIA
No. of instruction hours per week: 5 No. of Credits: 4
Aim: To provide a general awareness about the financial services
Objective: To familiarize the students with the structure and functioning of financial service sector in India.
SEMESTER VI
Core Course XIV: CO 1641 AUDITING
No of instructional hours per week:4 No. of credits:4
Aim of the Course: The acquaint the students with the principles and practice of auditing
Course Objectives
- To provide students the knowledge of auditing principles, procedures and techniques in
accordance with current legal requirements and professional standards.
- To familiarize students with the audit of Companies and the liabilities of the auditor.
Core Course XV:CO 1642: APPLIED COSTING
No of instructional hours per week: 5 No of credits:4
Aim of the Course: To develop the skill required for the application of the methods and techniques of costing in managerial decisions.
Course objectives:
- To acquaint the students with different methods and techniques of costing.
- To enable the students to apply the costing methods and techniques in different types of industries
Core course XVI: CO 1643 – MANAGEMENT ACCOUNTING
No. of instructional hours per week: 5 No. of credits: 4
Aim of the course: To develop professional competence and skill in applying accounting information for decision making.
Course objectives:
- To enable students to acquire sound knowledge of concepts, methods and techniques of management accounting
- To make the students develop competence with management accounting usage in managerial decision making and control.
Open Course II: CO 1651.3 – MANAGEMENT OF FOREIGN TRADE
No. of instructional hours per week: 3 No. of credits: 2
Aim of the course: To expose the students to the overall management of foreign trade affecting international business.
Course objectives:
- To acquaint the students with India’s foreign trade.
- To familiarise the students with international trade and services.
Elective course IV: Stream1- Finance
CO1661.1-TAXATION LAW AND ACCOUNTS
No of instructional hours: 5 No of credits: 4
Aim of the course: To equip the students with the practical skill and knowledge of Income Tax and fundamentals of GST
Course objectives:
- To enable the students to understand the provisions of Income Tax for computing Total Income and Tax liability of various persons.
- To familiarise the students with the procedure of Income Tax Assessment
- To provide students the basic knowledge of Goods and Service Tax