Bangalore University III B.com(Regular) syllabus |
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Third semester revised syllabus for bcom bangalore university
3.3 CORPORATE ACCOUNTING
Unit 1: UNDERWRITING OF SHARES
Meaning – Underwriting Commission – Underwriter – functions - Advantages of Underwriting, Types of Underwriting – Marked and Unmarked Applications – Problems (Excluding Journal entries)
Unit 2: REDEMPTION OF DEBENTURES
Meaning of Debentures, Distinction between Shares and Debentures, Types of Debentures, Issue of Debentures, Over Subscription, Issue of Debentures for ,Consideration other than Cash, Issue of Debentures as a Collateral Security, Terms of Issue of Debentures, Interest on Debentures, Writing off Discount/Loss on Issue of Debentures, Redemption of Debentures, Redemption by Payment in Lump Sum, Redemption by Purchase in Open Market, Redemption by Conversion, Sinking Fund Method
Unit 3: VALUATION OF GOODWILL
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 Super Profit Method –Annuity Method – Capitalization of Profit Method
Unit 4: VALUATION OF SHARES
Meaning – Need for Valuation – Factors Affecting Valuation – Methods of Valuation – Asset Backing or Intrinsic Value Method – Yield Method – Earning Capacity Method – Fair Value Method - Rights Issue and Valuation of Rights Issue
Unit 5: COMPANY FINAL ACCOUNTS
Statutory Provisions regarding preparation of Company Final Accounts – Treatment of Special Items – Managerial Remuneration – Tax deducted at source – Advance payment of Tax – Provision for Tax –Depreciation – Interest on debentures – Dividends – Rules regarding payment of dividends ( Theory only) – Transfer to Reserves – Preparation of Profit and Loss Account and Balance Sheet as per Section 129 of companies act 2013
BUSINESS LAB ACTIVITIES
1. Collect a Prospectus of a company and identify the reasons to invest or not to invest in shares.
2. List the various functions of underwriters.
3. Collect annual report of a Company and List out its assets and Liabilities.
4. Collection of latest final accounts of a company and find out the net Asset value of shares
5. List out the conditions to be fulfilled for redemption of Debenture
BOOKS FOR REFERENCE
1. S. P. Jain and K. L. Narang – Corporate Accounting, Kalyani Publishers.
2. SP Iyengar, Advanced Accountancy, Sultan Chand and Sons, New Delhi.
3. R L Gupta, Advanced Accountancy, Sultan Chand and Sons, New Delhi.
4. M.A.Arunachalam & K.S.Raman: Corporate Accounting – II, HPH.
5. Dr. S.N. Maheswari , Financial Accounting, Jain Book Depot.
6. V.K. Goyal: Corporate Accounting, PHI.
7. Soundrarajan A & K. Venkataramana, Corporate Accounting, SHBP
8. Anil Kumar - Marriappa – Corporate Accounting , HPH
9. Saha et., al., corporate Accounting VBH 31
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3.4 FINANCIAL MANAGEMENT
Unit 1: INTRODUCTION FINANCIAL MANAGEMENT
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
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 DECISIONS
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
A. 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. B. Dividend Decision: Introduction – Meaning and Definition – Determinants of Dividend Policy – Types of Dividends– Bonus share (theory only)
Unit 5: WORKING CAPITAL MANAGEMENT
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. 32
BUSINESS LAB ACTIVITIES
1. Draw the organization chart of Finance Function of a company
2. Capital structure analysis of companies in different industries
3. Evaluate the NPV of an investment made in any one of the capital projects of a company for 5 years.
4. Develop E-content for working capital management to a service organizations
5. Prepare E-content of dividend policy of a company
BOOKS FOR REFERENCE
1. S N Maheshwari, Financial Management, Sultan Chand
2. Sharma and Sashi Gupta, Financial Management, Kalyani Publication
3. Khan and Jain, Financial Management, TMH
4. Prasanna Chandra, Financial Management, TMH
5. I M Pandey, Financial Management. Vikas Publication
6. G. Sudarshan Reddy, Financial Management, HPH
7. Aswathnaraya and Ghousia Khatoon - Financial management VBH 33
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3.5 ELEMENTS OF COSTING
Unit 1: INTRODUCTION TO COST ACCOUNTING
Introduction – Meaning& Definition of Cost, Costing and Cost Accounting – Objectives of Costing - Comparison between Financial Accounting and Cost Accounting –Designing and Installing a Cost Accounting System – Cost Concepts - Classification of Costs – Cost Unit – Cost Center – Elements of Cost – Preparation of Cost Sheet – Tenders and Quotations.
Unit 2: MATERIAL COST CONTROL
Meaning – Types: Direct Material, Indirect Material. Material Control – Purchasing Procedure – Store Keeping – Techniques of Inventory Control –Levels settings– EOQ – ABC Analysis – VED Analysis – Just In-Time – Perpetual Inventory System – Documents used in Material Accounting - Methods of Pricing Material Issues: FIFO, LIFO, Weighted Average Price Method and Simple Average Price Method - Problems.
Unit 3: LABOUR COST CONTROL
Meaning – Types: Direct Labour, Indirect Labour - Timekeeping – Time booking – Idle Time – Overtime – Labour Turn Over. Methods of Labour Remuneration: Time Rate System, Piece Rate System, Incentive Systems (Halsey plan, Rowan Plan & Taylor’s differential Piece Rate System) – Problems
Unit 4: OVERHEAD COST CONTROL
Meaning and Definition – Classification of Overheads – Procedure for Accounting and Control of Overheads – Allocation of Overheads – Apportionment of Overheads – Primary Overhead Distribution Summary – Secondary Overhead Distribution Summary – Repeated Distribution Method and Simultaneous Equations Method – Absorption of Factory Overheads – Methods of Absorption (Theory Only) – Machine Hour Rate – Problems on Machine Hour Rate.
Unit 5: RECONCILIATION OF COST AND FINANCIAL ACCOUNTS, EMERGING CONCEPTS IN COSTING.
Need for Reconciliation – Reasons for differences in Profit or Loss shown by Cost Accounts and Profit or Loss shown by Financial Accounts – Preparation of Reconciliation Statement and Memorandum Reconciliation Account.
BUSINESS LAB ACTIVITIES
1. Identification of elements of cost in services sector by visiting any service sector.
2. Cost estimation for the making of a proposed product.
3. Draft the specimen of any two documents used in material account.
4. Collection and Classification of overheads in an organization on the basis of functions
5. Prepare a reconciliation statement with imaginary figures
6. Collect the latest amendments pertaining to cost sheet elements of ICMA, London
BOOKS FOR REFERENCE
1. M N Arora- Costing-HPH
2. Jain and Narang-cost accounting-Kalyani publishing House
3. Tulsian’s- cost accounting-S chand publication
4. J. Made Gowda – Cost and Management Accounting , HPH
5. M.V. Skukla – Cost and Management Accounting
6. N.K. Prasad: Cost Accounting, Books Syndicate Pvt. Ltd.
7. Nigam & Sharma: Cost Accounting , HPH
8. Khanna Pandey & Ahuja – Practical Costing, S Chand
9. K Ramachandra cost accounting -HPH
10. Saha et., al, Cost accounting VBH 35
3.6 INDIAN FINANCIAL SYSTEM
UNIT 1: INTRODUCTION TO FINANCIAL SYSTEM IN INDIA
Overview of Financial System – Structure, Regulation & Functions – Financial Assets-Financial Instruments- Financial Markets – Capital Market – Money Market – Interlink between capital market and money market – Characteristics of Financial Market – Key elements of well-functioning of Financial system- Economic indicators of financial development.
UNIT 2: BANKING INSTITUTIONS
Commercial Banking – Meaning and functions, Types of Banks –Public, Private and foreign Banks, Payments Bank, Small Finance Banks, Cooperative Banking System and RRB’s. Investment Policy of Commercial Banks and Consolidation of Banks in India
UNIT 3: FINANCIAL INSTITUTIONS AND NBFCs
Financial institutions -meaning definitions and features, Objective composition and functions of All Indian Financial Institutions (AIFI’s)- IFC, SIDBI, NABARD, EXIM Bank and NHB. Nonbanking finance companies (NBFCs)-meaning, definition, characteristics, functions and types: NBFC-D, NBFC-ND, NBFC-ND-SI. Difference between a bank and a financial institution
UNIT 4: FINANCIAL SERVICES
Financial Services -Meaning, definition characteristics, types and importance. Types of Fund Based Services and Fee Based Services. Factoring Services- meaning, types of factoring agreement. Forfaiting, Lease Financing in India. Venture Capital- Meaning, stages of investment, types of VC, Angel Investment-Meaning, features and importance, Recent trends of Angel Investment in India, Crowd Funding -meaning, types. Mutual funds-meaning and types only
UNIT 5: GLOBAL FINANCIAL SYSTEMS
US Federal system- Components, entities and functions, European Financial System-EU25- features and Functions. International Monetary System, international stock market, international foreign exchange market, international derivative markets-meaning and functions only. Currency crises, current account deficit crises and Recent Trends in Global Financial Systems-information highways in financial services
BUSINESS LAB ACTIVITIES
1. Develop E-content for the different components of Indian financial system
2. Develop E-content of recent consolidation of public sector banks in India
3. Develop E-content the success and failure of crowd funding in India
4. List out the leading Angle Investment Net works in India
5. Prepare document for the causes of foreign exchange risks and remedies for the same
BOOKS FOR REFERENCE
1. Meir Kohn: Financial Institutions and Markets, Tata Mc Graw Hill
2. R.M Srivastava / D. Nigam; Dynamics of Financial Markets & Institutions in India, Excel Books.
3. L M Bhole: Financial Institutions and Markets, Tata Mc Graw Hill
4. Pilbeam, K. Financial Markets and Institutions, Macmillan.
5. Valdez, S. and P. Molyneux -An Introduction to Global Financial Markets- Palgrave Macmillan.
6. Garden and Natarajan- Indian Banking-HPH
7. Shankaran-Banking-HPH
8. K Ramachandra et.,al., Indian Financial System HPH
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