Gulbarga University, Gulbarga Administrative Branch Jnana Ganga GULBARGA -585 106 Phone No. 263202 (0) Fax.: 08472-263206

No.GUG/ACA/BOS-III/2007.08/97Date 10.04.08

NOTIFICATION Sub:- Notification of Syllabus for CommerceRef:-1. Proceeding of the BOS U.G Course held on 4.12.2007 2. Academic Council Resolution No. 34 dated 15.03.2008******** In pursuance of the Academic council resolution referred at (2) above, the syllabus for B.com V & VI semester and revised syllabus for B.B.M Course ( i.e, Ist to IV semester ) are hereby notified (copy enclosed).This may be brought to the notice of all the teachers and students concerned. REGISTRAR GULBARGA UNIVERSITY, GULBARGATo The Chairman,Department of studies in CommerceGulbarga University , Gulbarga.

Copy to : 1. Dean faculty of Commerce & management , G.U Gulbarga 2. The Registrar (Evaluation), G.U. Gulbarga 3. The Principal affiliated colleges of G.U. Gulbarga 4. PS to Vice-Chancellor/PA to Registrar, G.U Gulbarga

SEMESTER I

1.11.21.3Principles and Practice of Management 1.4Quantitative Techniques-I1.5Fundamentals of Accounting 1.6Marketing Management

1.3Principles and Practice of Management Examination :One paper of three Hours duration & carrying 100 marks.Teaching workload : Five hours per week.Objective : To facilitate the students to understand the basic concepts of management.Pedagogy :Class room lectures, Case study discussions & Presentations (both oral & written)Module1:- Definition of management ,evolution, nature , purpose & functions of management.Management: Science or art, contributions of management GURUS-Henry fayol, Peter Drucker-, Fredrick Taylor, Michael porter, Jack trout, Michael Hammer- Scientific management , management levels and skills, management roles & functions, general principal of management the emergence of behavioral science- the Hawthorne studies recent contributions to management thought

Module2:- PlanningMeaning ,definition ,nature of planning ,steps in planning .The planning process objectives of planning ,M.B.O process-Strategies- policies- planning premises- decision making search for alternatives evaluation of alternatives selection of alternatives- programmed & non programmed decisions.Module 4:-OrganizingNature of organizing ,organizational structure and Departmentation, formal & in-formal organization, span of management ,delegation of authority.

Module5:- Directing Definition- principles of direction issuing orders or instructions, characteristics of a good order techniques & important of direction.

Module 6. ControllingDefinition , steps in controlling ,techniques of control ,areas of control advantages and limitation of control, type of managerial need for control- control as a feedback system.

Module7:- Emerging trends in management (MIS,ETHICS AND VALUES)A broad outline of management techniques in MNC companies ,skills required for managers, Vision- mission statements of leading companies.

Reference1. MANAGEMENT A global perspective by Weihrich , Heinz and koontz Harold Mc grawhil publication 2. Principles and practice of management by L.M Prasad Sultanchand and sons3. Principles of management by Tripati and Reddy TMH publications4. Management principles by T.Ramasamy Himallaya publication house 5. Principles and practice of management by Gupta,Sharma,Bhalla kalyani publishers.

1.4Quantitative Technique-I

Examination :One paper of three Hours duration & carrying 100 marks(Including 20 marks internal)

Teaching workload: Five hours per week.Objective : To familiarize the students with statistical tools for business decision.Pedagogy : Class Room lectures & exercise. Module1: Introduction to Statistics:Scope of statistics in Business and Industry, Primary & Secondary sources of data, Tabulation, frequency distribution, diagrammatic & graphical representation of the data.

Module2:- Measures of Central Tendency:Mean, Median ,Quartiles ,Mode, Geometric mean .Measures of dispersion: Range Quartile deviation, mean deviation ,Standard deviation &Respective relative measures. Karl pearson & Bowleys co-efficient of skewnessModule 3:-Correlation:Methods of studying correlation ,Karl Pearsons co- efficient of correlation, correlation in Bivariate Frequency table, Rank correlation .

Module4:- Regression:Introduction, lines of generation, line of regression of Y on X ,Line of regression of X on Y,

Note: The students are expected to answer theory question and solve practical problems.

Reference1. Statistics for Management by Levin R.L and Rubin D.S (PHI Publication )2. Quantitative Techniques for Managerial Decisions by K. Srivastava ,G.V Shenoy (Wiley Eastern Publication)3. Statistical Methods by S.P Gupta ( Sultan Chand & Sons Publications).4. Business Statistics by S.C Gupta and Indra Gupta (Himalalya

1.5Fundamentals of Accounting Examination:One paper of three Hours duration & carrying 100 marks. Teaching workload:Five hours per week.Objective :To enable the students to grasp accounting information for making business decisions Pedagogy :Class Room lectures & Exercise.Module1: Accountng and its functions:Scope of Accounting as information system- Role and Activities of an Accountant and Accounting personnel.

Module2:- Accounting Principles:a. Accounting concepts and conventions b. Accounting Standards. Nature and purpose of accounting standards. Accounting standards in India ,International accounting standards.

Module 3:-Accounting mechanism I (Basic Records):System of book keeping ,system of accounting journalizing ,transactions, ledger pasting and trail balance ,sub division of journal bank reconciliation statement. Module4:- Accounting Mechanism II( Preparation of Financial Statement):a. Conceptual basis of a Balance sheet form and classification of itemsb. Construction of trading and profit and loss account ,balance sheet .c. Adjustment entries ,rectification of Errors.

Module5:- Computerized Accounting:Meaning , Working and features of computer ,role of computers in accounting . The flow chart, computer process -software packages for accounting out sourcing accounting process .

Note: Quantitative treatment of the subject matter with the help of accounting software is required . The students are expected to answer theory questions as well as solve practical problems.

Reference

1. Financial Accounting for Managers by S.N Maheshwari (Vikas Publishing House Pvt. Ltd, New Delhi)2. Accounting for Management- Text and Cases by Bhattachary S. K and John Deardon ( Vikas Publishing House Pvt Ltd. New Delhi)3. Accounting Theory An Introduction by L.S Pawan (Tata McGraw Hill, New Delhi)4. Financial accounting by Shukla and Grewal5. Financial Accounting by B.S. Raman6. Advanced Accounting by Radhaswamy and R.L Gupta7. Advanced Accounting by Jain and Narang8. Advanced Accountancy by S.P. Jain and K.L Narang9. Financial accounting Vol I & II by M.B. Kadkol10. Accounting System Proceeding and Methods by Gillspic 11. Introduction to Computer by Peter Norton (Tata Mc. Graw Hill , New Delhi)12. Fundamentals of Computer by Rajaram (PHI Publications 2001 ,3rd Edition)13. Financial Accounting by T.S. Grewal14. Advanced accountancy by M.C. Shukla and T.S Grewal15. Advanced Accounting Vol I,II & III by B.S. Raman16. Basic Accounts by B.S Raman17. Modern Accountancy by Padey G.D18. Three Dimensional Accountancy- Samuel 19. Advanced Accountancy- Koralahalli & Patil (S. Chand Co, New Delhi)20. Higher Accounts by Patil and Koralahalli (S. Chand Co, New Delhi)21. Fundamentals of Accounting by T.P Ghosh

1.6 Marketing Management Examination :One paper of three Hours duration & carrying 100 marks. Teaching workload :Five hours per week.Objective :To facilitate the students to understand the basic concepts of management.Pedagogy :Class Room lectures, Case Study discussions & presentations (both oral & written).Module1:Marketing Introduction, Definition Marketing management Meaning, importance and various concepts

Module2:Market Segmentation meaning and bases,Targeting ,positioning ,Marketing Mix

Module 3:Consumer Buying Behavior: Factors affecting consumer behaviour, Consumer Decision, Making Process , Features of industrial buying and factors affecting industrial buying behavior. Module4: Product concept, Classification of product, Product life Cycle, Product mix New Product Development Process, Module5:Channels of distribution Types, Advertising- meaning ,Sales promotion ,Personal selling and tools of sales promotion .

References:1. Marketing Management by Philip Kotler- Millennium Edition (PHI Publication)2. Marketing Management The Indian ContextBy Ramaswamy & Namakeni ( Mc Milan india Ltd)3. Case Studies in Marketing by S. Ramesh kumar ( Vikas Publisher,I/e)4. Fundamentals of marking by William J Stanton (Mc Graw Hill Publication.

SEMESTER II

2.12.22.3: Organizational Behaviour2.4: Quantitative Techniques II2.5: Financial Accounting2.6: Managerial Economics

2.3 Organizational BehaviorExamination : One paper of three Hours duration & carrying 100 Marks.Objective : To facilitate the students to understand the concept of individual & group behavior in management.Teaching workload : five hours per week Pedagogy : Class room lectures, Case study discussions & presentations (both oral & Written).Module 1:- Organization Behavior.Organization:- Meaning and significance, organizastion and their needOrganization Behavior:- Meaning, Nature, Scope and application in management.Module 2:- Values and Attitudes Meaning Characteristics attitude components of attitude formation of attitude Types of attitudeValues: Definition and importance of values sources of our value system-loyalty and ethical behavior Module 3 :- Perception Definition need factors influencing perception process of perception interpersonal perception and perception in organizational settings.Module 4:- MotivationMeaning, nature of motivation motivation process theories of Motivation :- Maslows Theory, Herzbergs two factor theory, Mc Gregors Theory X and theory Y, other motivation theories. Incentives: Financial and non financial incentivesModule 5 :- LearningMeaning and definition, principles of learning observational learning cognitive Learning learning curve

Module 6:- Group DyanmicsMeaning and definition concepts of group behavior-types of groups group behavior Norms Conflict resolution Johari Window factors determining groups success groups decision making and group thinking.

Module 7:- Leadership and Organizational ChangeLeadership: Definition nature and skills of leadership- importance of leadership theories of leadership leadership styles.Organizational Change: Meaning, definition, nature of work change types of change Pressure for change factors affecting change reasons of change and resistance to change strategies to overcome to resistance to change

REFERENCES1. Organizational behavior by Appannaiah, Reddy, Kavita Himalaya Publishing house.2. Organizational behavior by Ram Chandra, Shiva Kumar Himalaya publishing house.3. Organizational behavior by K. Aswathappa Himalaya publishing house for organizational behavior by Stephen Robbins PHI publications.4. Organizational Behavior by Fred Luthans Mc-Graw Hill Publications.

2.4 Quantitative Technique IIExamination : One paper of three hours duration carrying 100 Marks (including 20 marks internal)Teaching Workload : Five hours per week.

Objective : To enable the students for the application of quantitative techniques for making business decision.Pedagogy : Class Room lectures & exercises.

Module 1: Index numbers : Simple aggregate method, simple average of price relatives method, laspeyres method, paasches method, fishers ideal index numbers, weighted average of price relative method.

Module 2 : Probability : Concept of probability, classical frequency and subjective Approaches, concept of mutually exclusive events, independent, conditional Probability. Module 3: Probability Distribution: Concept of probability distribution, Binomial distribution, Poisson distribution, Geometric Distribution, Normal Distribution and its standardization (only definitions, properties and applications, no derivations).

Module 4: Introduction to sampling and sampling distribution: Determination of sample size, Testing of hypothesis: Different types of hypothesis decision table. Type I & II Errors, level of significance, power of test, testing of means.Module 5: Proportion and Variance: Usage T and F tests (for small and large samples), one sample and two sample setup. Chisquare goodness of fit and independence of attributes.

Module 6:Business Decision based on above concepts (Module 1,2,3,4 &5)Note: The students are expected to answer theory and solve practical problems.REFERENCES 1. Statistics for Management by Levin R.L. and Rubin D.S. (PHI Publicaiton). 2. Quantitative Techniques for Managerial Decision by K. Srivastava, G.V. Shenoy (Wiley Eastern Publication)3. Statistical Methods by S.P. Gupta (Sultan Chand & Sons Publications).4. Business Statistics by S.C. statistics by S.C. Gupta and Indra Gupta (Himalaya Publications)

2.5 - Financial Accounting Examination : One paper of three hours duration carrying 100 Marks Teaching Workload : Five hours per week.Objective : To enable the students to grasp accounting information for making business decision.Pedagogy : Class Room lectures & exercises.Module -1 Accounts of Non-Trading Concern: Preparation of Receipt & Payments Account Income & Expenditure Account and Balance Sheet.

Module -2Meaning Merits and Demerits of Single Entry System Ascertainment of Profit/Loss under single Entry System. Conversion of Single Entry into Double Entry Preparation of Final AccountsModule 3Dissolution of Firm: Meaning and causes for Dissolution. Insolvency of a Partner Applicability of Garner Vs Murray Rule. Amalgamation of Firms: Meaning and Objectives, Journal & Ledger Accounts in old firms and Preparation of Amalgamation Balance Sheets.

Module - 4Consignment: Meaning Consignment Versus Sales Proforma Invoice Account Sales Consignment Losses Types of Commission Valuation of Closing Stock Cost Price & Invoice Price Method.Branch Accounts: Branches dealing with Cash Sales, Credit Sales, Goods received at Cost Price and Invoice Price Stock & Debtors system (Excluding independent branch and foreign branches).

Module 5Hire Purchase & Installment System : Calculation of Interest and Cash Price Journal & Ledger (Simple numerical Problems).

References : Financial Accounting for Managers S.N.Maheshwari1. Financial Accounting Shukla and Grewal2. Financial Accounting B.S. Raman3. Advanced Accounting Radhaswamy & R.L.Gupta4. Advanced Accounting S.P. Jain & K.L.Narang5. Financial Accounting Vol. I, II M.B.Kadkol6. Advanced Accountancy M.C.Shukla & T.S.Grewal7. Advanced Accounting Vol. I, II & III B.S. Raman8. Modern Accountancy Pandey G.D.9. Three Dimensional Accountancy Samuel2.6 - Managerial Economics BBMExamination : One paper of three hours duration carrying 100 Marks ( including 20 marks internal)Teaching Workload : Five hours per week.Objective :To acquaint the students with the basics of Managerial Economics.Pedagogy : Class Room lectures & presentations (both oral and written).Module 1:Definition, nature and scope of managerial economics, Micro and macro economics, strategic / role and responsibilities of managerial economics.

Module 2:Demand and supply analysis : demand, meaning factors determining demand, law of demand, elasticity of demand, meaning, types, price elasticity, income elasticity and cross elasticity of demand, Methods of demand forecasting supply definition, law of supply.

Module 3: Production analysis : production function, laws of production; long-term laws of production (Production with two variable inputs), isoquant curve and its properties, isoquant map and economic region of production including forms of isoquants; laws of returns to scale through production function. An outline of Cobb Douglas production function; optimal input combination (least cost combination of inputs). Module 4 :Cost Concepts, Classification, cost curves during short an dlong periods. Cost control and cost reduction.

Module 5: Pricing theory and practices; pricing policies, skimming and penetration pricing, pricing under different market conditions; price discrimination. Profit management; meaning and nature of profit, economic and accounting profit, and profit planning, break even analysis.

Note: Simple case to illustrate the application of economic tools to business situations should form the basis for class room discussions.REFERENCES:1. Managerial Economics by peterson and Levis (PHI Publications) 2. Managerial Economics by D.N.Dwivedi (vikas Publications)3. Managerial Economics by P.N. Mishra (Pragat Prakashan Publication)4. Managerial Economics by D.M. Mithani (Himalaya Publications)

SEMESTER III

3.1 Business Environment3.2 Corporate Accounting3.3 Human Resource Management3.4 Fundamentals of Computers3.5 Entrepreneurship Development3.6 Advertising and Media Planning

3.1 Business EnvironmentExamination : One paper of three hours duration carrying 100 Marks Teaching Workload : Five hours per week.Objective : To facilitate the students to understand the Dynamics of business scenario in India.Pedagogy : Class Room lectures, Case study discussions & presentations (both oral and written).Module : 1Nature and scope of business environment; components of business environmental social, economic, political and legal; business, society and government linkages and inter dependence.

Module : 2Indian Economy: Characteristics, objectives of Indian planning, economic development during plan period. National income, meaning GNP, NNP, Per Capital Income, Sectoral Composition, Growth trend and distribution of national income.

Module : 3New Economic policy and its after effects. Small scale industries : definition, Significance, problems, remedial measures taken up by the Government. Ancillarization in the small scale sector. Module : 4Industrial sickness: meaning, magnitude of problem causes and remedies.

Module : 5Pollution Control, Environment Protection, Energy Management.

References:1. Business Environment by Francis Cherunilam (Himalaya Publications)2. Essentials of Business Environment by K. Aswathappa (Himalaya Publications)3. Indian Economy by S.K.Mishra and V.K. Puri (Himalaya Publications)4. Indian Economy by K.P.M. Sundarama and Ruddan Dutt (S.Chand Publication)

3.2 Corporate AccountingExamination : One paper of three hours duration carrying 100 Marks Teaching Workload : Five hours per week.Objective : To Enable the students to grasp accounting information for making corporate decisionPedagogy : Class Room lectures and exercisesModule 1: Share Capital of a CompanyCompany Shares Stock- Kinds of Shares- Features Issues of Shares SEBI Guidelines New share issue procedures Shares Payable by Installments at Par, at Premium, at Discount calls in Arrears, Calls in Advances, Forfeiture and Re-issue of Forfeited shares.Module 2: Bonus and Rights SharesBonus Shares: Meaning Objects Merits and Demerits of the Issue of Bonus Shares SEBI Guidelines for the Issue of Bonus Shares. Rights Issue: Meaning Difference Rights Issue and Public Issue. Stock Split Comparison of Bonus Shares and Stock Split ( Simple numerical problems only).Module -3: Buyback of SharesIntroduction - Objectives, Benefits, Size and Sources of Buyback Conditions and Limits of Buyback Modes of Buyback Through Tender Offer from the Open Market, from Odd Lot holders ( Journal entries and B/s only).Module 4: Issue and Redemption DebenturesIssue and Redemption of Debentures: Meaning and Features of a Debenture Factors to be Considered for the Issue of Debentures SEBI Guidelines for Issue of Debt Instruments Issue and Redemption of Debentures at Par, Premium and at a discount (only accounting entries) (excluding ex-interest and cum-interest).Module 5: Company AccountsPreparation of Final Accounts of Joint Stock Company Profit Prior to Incorporation-Holding Company Accounts.References: 1. Corporate Accounting A. Mukherjee and M. Hanif.2. Corporate Accounting for Managers S.N.Maheshwari.

3.3 Human Resource Management

Examination : One paper of three Hours duration &- carrying 100 marks. Teaching workload : Five hours per week Objective : To enable the students to understand the dynamics of HRM Function in corporate enterprise. Pedagogy : Class room lectures, Case study discussions & presentations (both oral & Written).

Module 1: Nature & Scope of HRM - definition- HRM- personnel v/s HR- role of HRM- managerial functions and operative functions- objectives of HRM policies- role of HR manager- qualities of HR/ personnel manager.Module 2: Recruitment- Significance- sources and methods of recruitment- selection process- barriers to effective selectionModule 3: Employee Training - need - training inputs - overview of training methods - performance. Appraisal - definition - importance - methods of performance appraisal - problems of performance appraisal - 360 appraisal.Module 4: Promotion- meaning- purpose- Types of promotion, problems- - transfer- meaning- purpose- types- reasons- benefits- demotion- meaning- need for demotion policy. Employee lay-off retrenchment VRS / CRS.Module 5: Wage and Salary - meaning of different terms - wage agreements, factors affecting on wage and salary - methods of wage and salary, wage incentives, different methods of incentive payments.References:1. Personnel and Human Resource Management- P Subba Rao- Himalaya Publication, 20022. Human Resource Management- Biswajeet Patnayak- PHI3/E, 20053. Managing Human Resources- Bohlander, Snell, Sherman- Thomson learning 13/E, 20044. Human Resources And Personnel Management- Text & Cases- K Ashwatappa- TMH 4/E5. Human Resource Management- Gary Desler- Pearson Education 9E/PHI, 10/E Pearson, 20056. Human Resource Management- C V Subramaniam (S Chand Publications)7. Personal Management - Text & Cases by C.B. Mamoria & S. V. Gankar (Himalaya Publishing House)8. Human Resource and Personnel Management - Text & Cases by K. Aswathappa 3rd Edition (Tata McGraw Hill)

3.4 Fundamentals of Computers

Examination :One paper of three hours duration carrying 100 marks (Including 20 marks internal). Teaching Workload :Five hours per week.Objective : To acquaint the students with Computer fundamental & programming language concepts Pedagogy : Lecture - cum - discussions and computer lab work. (Both group and individual)

Module 1: Computer Fundamentals:Evolution of computers, History and generation of Computers, types of computers, Classification of computers, characteristics and uses of Computer, Basic structure of computer-input devices, output devices, processing unit and memory, Data representation- integers, character, binary, octal, hexadecimal and conversions.Module 2: Computer Memory:Primary & secondary memory, Diagram of Floppy disk, CDROM, Introduction to operating system, Function of operating system, types of operating system.Module 3: Programming Language:Introduction to Programming, Types of languages - HLL, MLL, ALL etc. Translators, Compilers, Interpreters, Assemblers, Definition of system programming and application programming with examples, algorithm and flowcharting, meaning and their definition, characteristics of algorithm, different symbols used in drawing the flow chart ( Examples for algorithm and flowchart)Introduction to C - Structure of C Program, Logical elements of C Language, C character sets, Constants & Literals, reserve words, variables, Data Types, Variable declaration, Expressions, Operators and hierarchy of operators, use of parenthesis.Module 4: Input and Output statements of C:Input function- scanf, Output function - printf, Formatted input & output, Conversion specifics in format, Control string, Control structure in C, Unconditional control- GoTo statement, Bi-directional condition statements, If-else statements, multi-directional control statements, ex: switch statement, Loop control- for Statement, while and do-while statement, break and continue statement - programming exercise, Arrays and strings - one dimensional arrays, array declaration & initialization, multi-dimensional Arrays, operation on arrays, string and string operations, programming exercises, functions- Lib. Functions, UDF's arguments and parameters, Function declaration, return statement, Advantages of functions.References:1. "Programming and Computer organizations - Manjunath Gundurao & Madan HPH , Delhi.2. "Principles of Computer Science" by Sunil Kumar - Pragathi Prakashan, Meerut

3.5 Entrepreneurship Development

Examination : One paper of three Hours duration & carrying 100 marks.Teaching workload : Five hours per week; Objective : To enable & make aware the students regarding the importance of entrepreneur, creativity & innovation.Pedagogy : Class room lectures, Case study discussions & presentations (both oral & Written).Module 1: Significance of Entrepreneurship - Entrepreneur and IntrapreneurConcept and role - characteristics of successful entrepreneurs. Development of entrepreneurial competencies.Module 2: Entrepreneurship for the Career Growth:Choosing a career path - charms of becoming an entrepreneur, being own boss, taking initiatives and personal responsibilities. Becoming independent and rewards.Module 3: Creativity and Innovation:Definition of creativity and innovation - stages of creative thought - strategies to develop creativity -Techniques of creative problem solving - stages, lateral thinking and multi- track thinking, exercises on creativity, Types of innovation, Examples of innovative organisationModule 4: Schemes and Assistance of Support Agencies:Banks, DIC, SFC and SIDC, LIC representatives Tn improving the quality of entrepreneurs.Module 5: Visits to Small Enterprises:Process of becoming an entrepreneur and problems encountered by the entrepreneurs - interaction with entrepreneurs, presentation of the problems faced by the entrepreneurs while starting an enterprise.References:1. "Entrepreneurship - New Venture Creation" by Hatt (PHI Publications)2. "Handbook on New Entrepreneurs" Ed. By P. C. Jain (Oxford University Publications)3. "You Can Win" - by Shiva Khera (McMillan Publications)4. Small - Scale Industries Hand Book" by Jay Narayandas (Granthavi Tran Publications)5. Corporate creativity - pradeep Khandwala

3.6 Advertising and Media Management

Examination :One paper of three Hours duration & carrying 100 marks. Teaching workload: Five hours per week;

Objective :To facilitate the students to understand and develop Knowledge, skill & attitudes for handling advertising & sales promotion.Pedagogy :Class room lectures, Case study Discussions & presentations (both oral & Written).

Module 1: Nature, scope and types of advertising, the role of advertising in modem business units; economic, social and ethical aspects of advertising; advertisement goals.Module 2: Technical aspects of advertising: advertisement message/theme/appeal structure, copywriting and layout. DAGMAR approach, determination of target audience; building of advertising programme-message; headlines, copy, logo, illustration, appeal, layout;Module 3. Advertising media and their selection; media planning; electronic media buying, advertising aids; trademarks, slogans, packaging, pop display, premiums, free samples etcModule 4 Advertising budget; advertising agencies: Selection compensation and appraisal of an agency; methods of measuring advertising effectiveness; developing corporate image-techniques, concepts and practices.Module 5; Rural Advertising In India, Role of creative strategies; advertising, Retail, National, Cooperative, political, international, public service advertising;References:1. Advertising Management: Aaker D.A & Myers (Prentice Hall of India)2. Principles of Advertising & IMC: Tom Duncan-2nd Edition (Tata McGraw Hill)3. Advertising Management: Rajiv Batra, John Myres, David Aaker (Pearson Education Singapore Pvt Ltd)4. Sales Promotion & Advertising Management by M.N.Mishra (Himalaya Publication)

SEMESTER - IV4.1 Fundamentals of costing4.2 Indian Constitution4.3 Environmental Studies4.4 Computer Application for Business4.5 Financial management4.6 Business Research Methods4.7 Management of Training & Development

4.1 Fundamentals of Costing

Examination : One paper of three Hours duration & carrying 100 marks. Teaching workload : Five hours per week;Objective : To enable the students to grasp costing information for making decisionsPedagogy : Class room lectures, & exercises

Module 1: Introduction to Cost Accounting - Nature of Cost accounting - Cost Principles, Cost Concepts, Cost Analysis, Cost Drives and Cost ManagementModule 2: Elements of Costing - Material Management - Meaning of Material and Classification - Functions of purchase department - stock levels - material pricing (FIFO, LIFO, SAP and WAP only)Module 3: Labour - meaning 0 direct and indirect labour - labour cost control - methods of wage payment.Module 4: Overhead - meaning and classification pre - parathion of departmental distribution summary (primary and secondary)Module 5: Methods of costing - output costing, job costing, contract costing, process costing and operating costing, activity based costing, target costing.References:1 Cost Accounting Principles and Practice by M. N. Arora (Vikas Publications Pvt. Ltd)2 Cost Accounting by I. M Pandey (Vikas Publications Pvt. Ltd.)3 Cost Analysis and control - A management approach by Hall mag and Sharvan (Himalaya Publication House)4 Cost Accounts by P. T Pattashetty and D. R Pallekar5 Cost Accounting Vol I & II, by B. S. Raman6 Cost Accounts by S. P. Jain and K. L Narang7 Cost Accounting - Theory by L. Swaminaran

4.2 Indian Constitution

Examination : One paper of three Hours duration & carrying 100 marksTeaching workload:Five hours per week Objective : To enable the students make aware of constitutional FeaturesPedagogy : Class room lectures, & presentations. (Both oral & written).

Module 1:a) Meaning of the term constitutiona. Making or Framing of the Indian Constitution -1946-1949 and Role played by Dr. B.R. Ambedkar.

Module 2:a) Salient features of the constitution b) Preamble of the constitution.Module 3:a) Fundamental Rights - meaning, importance and content (scope) and Fundamental Duties.b) Directive Principles of state policy - meaning and contentModule 4:a)Union governmenti)Legislature - (Parliament) - composition, powers and functions of the two houses.ii)Executive - president-election-powers and functions - Prime Minister - Appointment, powers and functionsiii)Judiciary Supreme Court - composition, organization and jurisdiction.

b)State government i)Legislature - composition, powers and functions. ii)Executive - Governor and Chief Minister - appointment powers and functions. iii)Judiciary - High Courts - Composition, organization and jurisdiction.

Module 5:a) Democratic Decentralization - 73rd and 74th constitutional Amendments.b) Special Rights or Provisions created in the constitution for Dalits, Backward Classes, women, children and minorities.

References.1. J.C. Johari - The constitution of India, A Politico-legal study- sterling publishers Pvt. Ltd., New Delhi.2. M.V. Pylee - India's constitution- S. Chand & Company - New Delhi3. P.M. Bakshi - Constitution of India- universal law publishing co. Pvt. Ltd., New Delhi, (selective comments)4. Subhash C. Kashyap -Our Constitution- National Book Trust New Delhi5. Brij Khishore Sharma - Introduction to The Constitution of India - Prentice Hall of India private Ltd.. - New Delhi.

4.3 Environmental Studies

Adopted by B Com Syllabus

4.4 Computer Applications for Business

Examination :One paper of three hours duration carrying 100 marks (Including 20 marks internal) Teaching Workload :Five hours per week.

Objective :To acquaint the students with popular application software and MIS

Pedagogy : Class Room lectures & Computer lab work (Both group and individual)

Module 1: Management Information Systems:Information system for decision making, Evaluation of an Information System, MIS as a technique for making programmed Decisions, defining the problem, setting system objectives, establishment of system Constraints, determination of information needs, sources, development of alternative Conceptual system.Module 2: Popular Software in Business Application:MS-Word- meaning of word processing Various types of word processing software, opening, saving a document and non-document / files, protection of files, functions of screens, Mail-merging, table creation,Module 3: Basic features of Spread Sheet:MS-Excel- Spread sheet software, ROWS, Columns, Formulas, graphic representations, simple calculation in applied areas like marketing, Finance, production etc.Module 4: Internet:Necessity of internet in Today's world, creating, addressing on internet, sending e- mails etc.Module 5: Introduction to TALLY:Foundation, startup, accounts information, voucher, Balance sheet, display.NOTE: The students are required to answer theory questions and solve practical problems.References:1. "Management Information System" by A.K. Gupta(Sultan Chand Publications).2. "Management Information System" by P. Mohan (Himalaya Publications).3. "MS-Office 2000".4. "Accounting with TALLY" by K.K. Nadhani (BPB Publications 1st edition 2000).

4.5 Financial ManagementExamination:One paper of three hours duration carrying 100 marks(Including 20 marks internal) Teaching Workload:Five hours per week.Objective:To acquaint the students with the fundamental aspects of finance in the business. Pedagogy:Class Room lectures, Presentations(Both group and individual) & exercises Module 1:Introduction, Meaning of Business Finance, definitions of corporate finance / financial management, objectives of financial management, profit maximization, wealth maximization.Module 2:Financing decisions: Financial and operating levarage, capital structure theories, Capital structure planning and policy.Module 3:Analysis of capital budgeting decisions - significance - capital budgeting process - Investment evaluation criteria - pay back period - Rate of return method - Net present value method - IRR method - Profitability Index - Risk analysis in capital budgeting.Module 4:Management of working capital - concept, Need for working capital, Determinants of working capital, Estimating working capital needs, Financing current assets, cash Management, Receivables management and inventory management.Module 5:Dividend decisions: Dividend theories, Dividend policy, Factors influencing dividend Policy.NOTE: Quantitative treatment of the subject matter is required. The students are expected to answer theory questions and solve practical problems.References:1. "Financial Management - Text and Problems " by M. Y. Khan and P.K. Jain.2. "Essentials of Financial Management" by I.M. Pandy (Vikas Publicating House Pvt. Ltd.)3. "Financial Management" by Prasanna Chandra (Tata Mc Graw Hill).

4.6 Business Research MethodsExamination :One paper of three Hours duration & carrying 100 marksTeaching workload:Five hours per weekObjective :To facilitate the students to understand the Basic concepts of research workPedagogy : Class room lectures, presentations (both oral & Written),Module 1:Introduction to business research- research methodology- scientific methods- research process- Scientific method in physical science and marketing- distinction between scientific and non scientific methods- difficulties in applying scientific methods in marketing.Module 2:Business Research Process- research problems- designing the study- steps in research design process- types of research designModule 3:Sources and collection of Data- secondary data- sources- advantages- limitations- methods of collection of primary data- sources- advantages- methods of collection of data- questionnaire design- scales of measurement used in research.Module 4:Report Writing- methods of report writing- oral, written, advantages & disadvantages of oral & written reports- components of written research reports- presentation of report- audio- video presentationModule 5:Data Analysis- use of SPSS and other statistical software packagesReferences:1. Research Methodology: C R Kothari- Vishwa Publications, 20022. Business Research Methods: Cooper and Schinder- TMH, 8/E, 20043. Marketing Research: David Luck, Ronald Rubin- PHI,20004. Research methods: Paneerselvam R- PHI, 20045. Survey Methods: Fowler, Floyd J- Sage publications

4.7 Management of Training and Development

Examination : One paper of three Hours duration & carrying 100 marks. Teaching Workload : Five hours per week;

Objective : To facilitate the students to understand the Needs, use and methods of training & developmentPedagogy : Class room lectures, Case study discussions & presentations (both oral & Written).

Module 1:Introduction - Definition of training, difference between education, coaching, training and development. Training inputs - principles of training - importance of trainingModule 2:Training process - methods on the job and off the job training - merits and demerits of the on the job and off the job training methods. Evaluation of training - reasons for failure of training.Module 3:Management Development - knowledge and skills of the management - characteristics of management - objectives of management development - executive development process.Module 4:Management development methods - coaching, job rotation, under study multiple management technique - syndicateThe case study, Incident Method, Role Playing, In-Basket Method, Management Game, Sensitivity Training, Simulation, Grid Training, Conferences, Seminars, transactional Analysis.Outward - bound, and 9+1+23References:1. Personal Management - Text & Cases by C.B. Mamoria & S. V. Gankar (Himalaya Publishing House)2. Human Resource and Personnel Management - Text & Cases by K. Aswathappa 3rd Edition (Tata McGraw Hill)

GULBARGA UNIVERSITY Tel No 08472-263202'Jnana Ganga", GULBARGA - 585 106, Fax 08472-263206Karnataka,India E-Mail: root@guluni.kar.nic.in Grams: UNIGUL

No GUG/A CA/BOS/2010-11/178 Date: 20.04.2010NOTIFICATIONSub: Notification of syllabus for BBM CourseRef: 1. Proceedings of the BOS UG.Course held on 02.02.2010 2. Academic Council Resolution No. 09 dated 25.03.2010****************** In pursuance of the Academic Council resolution referred at (2) above, the syllabus for BBM V& VI Semester course are hereby notified from the academic year 2010-11 and onwards ( copy of syllabus enclosed)This may be brought to the notice of all the teachers and students concerned Registrar Gulbarga University, Gulbarga

To,The Chairman,BOS & Department of Studies in Commerce& Management,Gulbarga University,GulbargaCopy to:1. Dean faculty of Commerce & Management, GU.Gulbarga2. The Registrar (Evaluation) GU.Gulbarga3. The Principal affiliated BBM colleges of GU.Gulbarga4. PS. to Vice-Chancellor/PA to Registrar, GU.Gulbarga

Aca(7)(C-4)MSB

Encl to Item No -09B. B.M.V & VI SEMESTER (REVISED)SYLLABUS

V-SEMESTER:Paper 5.1: Strategic ManagementPaper 5.2: Management AccountingPaper 5.3: Business LawPaper 5.4: Income TaxationPaper 5.5: Elective - P -I Paper 5.6 : Elective - P II

VI-SEMESTER: Paper 6.1: International BusinessPaper 6.2: Financial ServicesPaper 6.3: RetailingPaper 6.4 : Management Information SystemPaper 6.5: Elective - P - III Paper 6.6: Elective - P - IV

PAPER 5.1: STRATEGIC MANAGEMENTMODULE-I:Concept of Strategy - Meaning and definition of strategy, Mission and purpose, Objectives and goals, Strategic business unit, Functional level strategy.MODULE-II:External Environmental Analysis - Concept of environment and its components Environmental scanning and appraisal -ETOP.MODULE-III:Internal Environmental Analysis- Components of internal environment and its appraisal - SAP and SWOT.MODULE-IV:Strategic Alternative - Strategies diversification, merger, takeover, turnaround divestment, liquidation-process of strategic choice.MODULE-V:Strategy Implementation - Inter relationship between formulation and implementation, issues in strategy implementation, resource allocation.Books:1. Business Policy-Azhar Kazmi.2. The Competitive Advantage of Nations - Michael.E.Porter.3. Business Policy - T.V.Subbarao4. Strategic Management in Indian Companies - Sharma.R.A.5. Business Policy and Strategy - L.M.Prasad6. Business Policy and Strategic Management - W.F.Gluck7. Strategic Planning and Business Policy - R.Nanjundaiah.

PAPER 5.2: MANAGEMENT ACCOUNTINGMODULE-I:Management Accounting- Meaning, definition, nature and scope- Management Accounting vis-a-vis Cost Accounting and Financial Accounting. Role of Management Accounting in Managerial decisions.MODULE-II:Budgeting-Definition of budget, types of budget, fixed and flexible budgets- budgetary controlMODULE-III:Standard Costing Standard costing a control technique-setting of standards- variance analysis-kinds of variances viz., material, labour and overhead.MODULE-IV:Marginal Costing-Concept of marginal cost and marginal costing - cost volume profit analysis, breakeven analysis and its uses.MODULE-V:Financial Statements Analysis - Limitations of financial statements - Analysis of financial statements using ratios, fund flow and cash flow statements.Note: The students are expected to answer theory questions and solve simple practical problems.Books:1. Management Accounting- S.P. Gupta2. Management Accounting- Manmohan and Goyal3. Management Accounting- I.M Pandey4. Management Accounting- Robert Anthony.

ELECTIVE PAPERSGROUP-A: MARKETING PAPER-I- 5.5: CONSUMER BEHAVIOURMODULE-I:Consumer Behaviour Theory and its Application to Marketing Strategy: Consumer Buying process, Extensive, limited and routine problem solving Behaviours. MODULE-II:Internal Determinations of Consumer Behaviour: Needs, Motivation and information, processing and consumer perception, rearming, attitudes and attitude change, personality, psychographs, varies and life style..MODULE-III:External Determinant of buying Behaviours: Family and household influences, reference groups and social cross, influence of culture, sub-cultural aspects of consumer Behaviour. MODULE-IV:Opinion Leadership and Innovation Diffusion: Opinion Leadership- process, measurement, profile, opinion Leadership and firms promotional strategy, innovation, defecation and adaptation process, innovator as opinion leader. MODULE-V:Model of Consumer and Industrial Buying Behaviours: Concept of economic man, passive man, co-cognitive man and emotional man, modes of consumer decision making, Industrial buying behaviour and models. Books:1) Consumer Behaviour and Marketing: by Assael, H.2) Consumer Behaviour by Landon P.L.3) Consumer Behaviour by Lauden, Deltha & Miniard4) Consumer Behaviour by Wilkie, William.L.5) Essentials of Consumer Behaviour by Black and Roering.

PAPER-II- 5.6: SERVICES MARKETINGMODULE-I:Importance of Service Sector: Nature and types of services difference between services and goods Marketing, Services marketing triangle.MODULE-II:Environment for Services Marketing: Macro and micro environments, understanding service customers, models of service consumer behaviour, customer expectation and perception, service, quality and GAP model.MODULE-III:Market Segmentation and Selection: Services market segmentation, targeting and positioning.MODULE-IV: Services Marketing Mix: Need for expanded marketing mix, planning for service offer, pricing, promotion and distribution of services, management of people, process and physical evidence, matching of demand for and supply of services.MODULE-V:Services Marketing Applications: Marketing of financial, hospitality, hospital, tourism and education services, International marketing of services and GATS.Books:1) The essence of service marketing: by Payne Adrion2) Service Marketing: by Shankar Ravi3) Service Marketing - The Indian Experience - Shankar Ravi4) Services Marketing - Zeithaml.V.A. and M.J.Biner

PAPER-II- 5.4: INCOME TAXATIONMODULE-I:Income Taxation- Meaning, definition, concepts - assessment year, previous year, income, gross total income, total taxable income, residential status, incidence of tax - tax free incomes.MODULE-II:Heads of Income-Income chargeable under different heads of income, computation of gross total income.MODULE-III:Taxable Income-Deductions from gross total income, computation of tax incase of individuals & HUF.MODULE-IV:Authorities and Assessment - Assessment authorities - appointment and powers, meaning of assessment, types of assessment.MODULE-V:New Developments in Income Taxation.

Note: The students are expected to answer theory and simple numerical problems. Books:1. Law and Practice of Income Tax - V.K. Singhania and Kapil Singhania.2. Income-Tax - C.S.Salimath & Dr.Pandit.C.Bimalge.3. Law and Practice of Income-Tax - H.C.Mehrotra4. Law and Practice of Income Tax - Kanga and Palkiwala5. Income Tax Law and Practice - Bhagawati Prasad.6. Income Tax Law and Practice - Dinkar Pagare7. Systemic Approach to Income Tax - Girish Ahuja and Ravi Gupta

PAPER 5.3: BUSINESS LAWMODULE-I:Law of Contract (1872)-Nature of contract, classification, offer and acceptance, capacity of parties to contract, preconsent consideration, legality of object, agreement declared void, performance of contract, discharge of contract, Remedies for break of contract.MODULE-II: Special Contracts- Indemnity, guarantee, bailment and pledge, agency.

MODULE-III:Sale of Goods Act (1930) - Formation of contract of sale, goods and their classification, price, conditions and warranties, transfer of property in goods unpaid seller and his rights.MODULE-IV:Negotiable Instruments Act- Definition of Negotiable Instruments features, promissory note, bill of exchange and cheque, crossing of cheque, types of crossing, negotiation, dishonours and discharge of negotiable instruments.MODULE-V:Overview of Consumer Protection Act 1986 and Foreign Exchange Management Act 2000.Books:1. Business Law- N.D. Kapoor2. Business Law- M.C. Kuchchal3. Business Law - Chandha.P.R.4. Principles of Mercantile Law- Avatar Singh.5. Indian Contract Act Sale of Goods Act and Partnership Act T.R.Desai.

GROUP-C: HRM

PAPER-I-5.5: ORGANISATION DEVELOPMENTMODULE-I:Organisation Development: Introduction, Definition, Characteristics, Evolution of OD, Assumptions, Strategies for change Model of OD process.MODULE-II:Diagnostic strategies & Skills- Introduction, Diagnosis, Diagnostic Models, Diagnostic Skills, Methods of obtaining diagnostic information, Concept of organization politics, ethics in OD, Power and control issues in organization.MODULE-III:O.D. Interventions- Introduction, Definition, Selecting an OD Intervention, Classification of OD Interventions, OD Personal and Interpersonal Interventions, OD Teams Introductions, Team Development Interventions, Inter group Development Interventions.MODULE-IV:Structural Interventions: Introduction, Job Design, Quality of work circle, Quality Circles, MBO Appraisal, Socio-Technical Systems, The Collateral Organisation, Physical setting, Comprehensive Interventions, Introduction, Confrontation, Meetings survey, Feedback System & ManagementMODULE-V:Organisational Learning: Introduction, The executive view on organizational Learning, Steps of initiating organizational learning.Books:1. Organizational Change and Development by Kavita Singh.2. Management and Organisation by Louis.A.Allen3. Organisational Development -Theory Practice and Research by Porras.J.I. and Robertson.PJ.4. Organisation Development - Principle and Practice by Burke.N.W.5. Organisation Development - Strategies and Models by Richard Beckhard.

PAPER-II-5.6: MANAGEMENT OF INDUSTRIALRELATIONSMODULE-I:Introduction- Concept and Importance, Historical background of industrial relations, IR in post, Independence period, role of Government, political involvement- emerging trends.MODULE-II:Industrial Relations: Attitudes and approaches, IR attitudes and approaches, Factors influencing the IR- models of IR - human relations and frame of reference-IR practice in India- IR practice at the plant level in India -Symptoms of unrest and treatment.MODULE-III:Industrial Conflict: Nature of conflict and its manifestations- conflict data and trends - conflict resolutions-tripartite and labour administrative machinery. Prevention and settlement of industrial disputes, Rise of industrial disputes meaning and forms of industrial disputes, causes of industrial disputes, Effects of industrial disputes, Rights to strike, settlement of industrial disputes, Joint consultations, negotiations, conciliations, mediation, Arbitration (Voluntary and compulsory), Employers Federations, FKCCI, AIOCE, EFI, and their role in industrial relations.MODULE-IV:Collective Bargaining: Objectives & Methods Managements' Approaches, Bargaining, Procedure and tactics. Issues in bargaining, Institutional and Personal Security, Work Schedules, Work speeds and productions methods, Collective bargaining in India.MODULE-V:Workers Participation in Management- Introduction and Concept, Determinants of workers participation in management in India (Works Committees, Joint Management Councils), Different Schemes of workers participations in Management, workers participation in Management in different countries.Books:1. Industrial Relations in India- by Charles Mayers.2. Industrial Relations in India- by Agnihotre. V3. Dynamics and Industrial Relations in India- by Agarwal. R.D4. Management of Industrial Relations- by Verma Pramod..

GROUP-B: FINANCEPAPER-5.5 - INVESTMENT MANAGEMENTMODULE-I:Investment: Nature and scope of investment analysis, elements of investment, return, risk and time elements, objectives of investment, security return and risk analysis, measurement of return and risk, Approaches to Investment analysis.MODULE-II:Types of Investment: Financial investments, Securities and derivatives, Deposits, Tax sheltered Investments, non-financial investment, real estate, gold and other types and their characteristics, Sources of financial information.MODULE-III:Fundamental Analysis: Economic analysis, Industry analysis and Company analysis.MODULE-IV:Technical Analysis: Various prices and volume indices and making averages, interpretation of various trends and indices.MODULE-V:Market Hypothesis: Weak, Semi-strong and strong market, testing of different forms of market efficiency and their significance.Books:1. Investment analysis and Management by Clark, James Francis.2. Investment Management by Fabozzi, Franks.J.3. Fundamentals of Investments 0 Cheney J and E Muses.4. Investments - Merbert B. Mayo.

PAPER-5.6: PROJECT MANAGEMENTMODULE-I:Introduction: Identification of investment opportunities, Project ideas, Screening of ideas, Environment screening and opportunity analysis Government regulatory framework.MODULE-II:Market Demand Analysis: Information required for market and demand analysis, sources of information -Primary and secondary, Demand forecasting.MODULE-III:Technical Analysis: Materials and Inputs, Production Technology, Product mix, plant location and lay selection of plant and equipment.MODULE-IV:Cost of Projects and Means of Financing: Major cost components, Means of financing, planning capital structure , Various financing schemes of financial Institutions.MODULE-V:Practicability, Financial Projections and Tax Considerations: Cost of Production, Breakeven Analysis, Projected Balance Sheet, Profit & Loss account and Cash flow statement, Provisions and considerations for completing taxable income.BOOKS:1. Project Preparation, Appraisal and implementation by Chandra, Prasanna - TATA McGraw Hill Publications.2. Project management by Choudhary. S.3. Project Appraisal & Review by Trimorthy D.R. and W.R. Sewell.4. Project Appraisal Technique - Pitale R.L.

Group D-SystemsPaper 5.5: Internet Concepts and Web ProgrammingUnit 1World Wide Web (WWW) History, Working, Web Browsers and Browsers and their versions. Its functions, URLs, web sites, Portals. Concept of Search Engines, Search Engines types, the Web and Web Services, client and server techniques. Concept of the point to point and Broadcast Network, Bus, Ethernet, LAN, FDDI LAN, Token, Ring, Star, HUB, MAN,WAN, Routers, Gateways, Bridge, Switches, Subnet, internet and intranet.

Unit 2Internet basics:- Elements of the web, viewing web pages with a browser, using a browser for a mail, News and chat, security and privacy issues. Internet: advantage and disadvantage. Internet Services. Concept of ISP (Internet Service Provider), Internet Backbones, NAPs, Concepts of URL Address, Domain Names, Hypertext Concepts. FTP. The Email Electronic Post Services, SMTP. Configuring a Computer for an email, Free E-mail sites and setting e.g. hotmail, mail city, email with additional features. Unit 3Web server and proxy server, Web caches, FAQS, Web browser like Internet Explorer, Netscape Navigator, and Communication Suit, Internet Security issues, Embedded and Software based firewall, Data encryption and Digital Signature and Certificates.

Unit 4 The Art of creating the website and home page, The HTML programming basics, Syntax and rules, Tables, Frames , Forms, Example of HTML page, Choice of color, of color, banners, Linking with HTML page Div, Span, met tags, span, Introduction to DHTML,JavaScript : Use of JavaScript, JavaScript Syntax, Data type, Variable, Array, Operator and Expression, Exception handling ,cookies, events, Data validation, massages and conformations, rollover buttons moving objects, Assignment .To Design a web site.Unit 5The search and search engine for internet ,Internet Agents ,Mobile agents ,meta search sites, outlook express and front . Web Hosting and publishing Concepts. Dos and Donts for creating a good website.\Note: Internals Assessment of 20 marks in this paper will be based on two practical tests of 10 marks each.References:1. Deitel & Deitel, Goldberg, Internet and world wide web- How to Program, Pearson Education.2. Computer Networks A.S Tanenbaum3. Thomno A. Powell, The Complete Reference HTML and XHTML, fourth edition, Tata Mc Graw Hill4. Web Technologies, Gogbole,Tata Mc Graw Hill.

Paper 5.6 Programming in C++ and JAVAUnit 1Structured versus object oriented development, element of object-oriented programming objects, classes, encapsulation and data abstraction ,inheritance, delegation-object composition, polymorphism, oop languages .C++ as a superset of C programming language, character set identifiers and keywords ,data types ,constants & variables declaration, operators and expression ,library functions, statement, symbolic constants, preprocessor directives.

Unit 2Data Input and Output, control statements functions: function prototypes passing arguments to a function by value and by reference, overloading functions, storage classes, overloaded functions, inline function default arguments, defining and processing array, passing arrays to function ,arrays and strings, pointers: declaration, referencing and de-referencing, passing pointers to functions ,structure and unions.

Unit 3Classes, objects, data encapsulation, access specifiers, inheritance, operator overloading of unary and binary ,arithmetic operators virtual functions, pure virtual functions, friend function, object as function parameter ,overriding functions, overloaded constructors, copy constructor, static class members, templates and exception. Stream classes: predefined console streams, hierarchy of console stream classes, unformatted I/O operations, formatted console I/O operations, manipulators Unit 4JAVA as a programming too; JAVA & internet ,JAVA programming environment, developing environment ,using command line tools, using an integrated development environment ,compiling and running programs using a text editor, fundamental programming structure in JAVA, comments, data types ,variables, and initialization ,operators, strings, control flow ,arrays.

Unit 5Objects and classes, relationship between classes, static fields and methods parameters, object construction, inheritance, extending classes, cosmic super class, reflection, interfaces ,object classes, inner classes, proxies, applets-applet basics, applet HTML tags and attributes, multimedia, applet context, event handling: basics of event handling ,AWT (Abstract Window Toolkit),exceptions and debugging, dealing with errors, catching exception, debugging techniques ,using a debugger.

Note: Internal Assessment of 20 marks in this paper will be based on two practical tests of 10 marks each. References: 1. Object Oriented Programming, Budd, Addison Wesley.2. Object oriented with C++,Balaguruswamy, TMH.3. Object oriented Programming in C++ and Java, D Samantha ,PHI.4. OOPS C++ Big C++ Cay Horstmann,Wiley Publication.

PAPER-III-6.5: BRAND MANAGEMENTMODULE-I:Brand: Meaning and Definition of Brands, Trademarks, Importance of Brands, Evaluation of Brands, Evaluation of Brands, Umbrella Branding, Range Branding, Source /Double Branding.

MODULE-II:Branding Strategies: Basic branding concepts ,Brand awareness, Brand personality, Brand image, Brand identity, Brand loyalty, Brand equity, Product versus Corporate branding.

MODULE-III:Major Branding Decisions: Selecting a brand name, Brand extension decision, Family versus individual brand names, multiple branding, private versus national branding.

MODULE-IV:Brand Positioning and Re-launch: Brand building, and communication. MODULE-V:Branding in Specific Sectors: Customer, Industrial retail, Service brands, E-branding, Branding for international marketing.

BOOKS:

1. Brand Management: Murthy.L.R-Vikas Publication New Delhi.2. Strategic Brand Management: Kuller K.L-Prentice Hall, New Delhi.3. Product Management in India: Majumdar Ramanuj-Prentice Hall, New Delhi4. Managing Brand Equity - David Aaker.5. Brand Management - Moorthi.Y.L.R.6. Brand Positioning - Subarto Sen Gupta

PAPER-IV- 6.6: SALES AND DISTRIBUTIONMANAGEMENTMODULE-I:Selling: Concept, objectives and functions of sales management, Buyer- Seller dyads: Fundamentals of selling, selling process, salesmanship, product and customer knowledge.MODULE-II:Importance and types of sales planning: Sales planning process, sales forecasting, territory allocation, sales quotas, sales budget.MODULE-III:Sales Organisation: Setting up a sales organization, Planning process, principles of determining sales organization.MODULE-IV:Sales Force Management: Estimating manpower requirements for sales Dept., planning for manpower-recruitment and selection, training and development, placement and induction, motivating sales force, leading the sales force, compensation and promotion policies, sales meetings and contests.MODULE-V:Channel Objectives and Management:(a) Channel Objectives and Constraints: identifying and evaluation, major channel alternatives, selecting, motivating and evolution, channel members, conflicts and resolution of conflict among Channel members.(b) Physical Distribution: Concepts, nature and components of physical distribution system, distribution costs and cost cutting abilities of physical distribution system.Books:1. Sales and Distribution Management: ICFAI Centre for management Research2. Sales management, decisions, Strategies and case-by Richard R Still, Edward. Cundiff, Norman A.P.Govoni: Prentice Hall-5th Edition.3. Marketing Channels: A Relationship approach by Lock & Pelton, Devid Closs- TATA McGraw Hill.

PAPER-III-6.5: PERFORMANCE MANAGEMENTMODULE-I:Performance Management- Meaning, concept, definition, philosophy, antecedents of performance management, systems model of performance management, performance management systems and process, linkages, industrial performance, planning performance, role clarity, ability and effectiveness, objectives and standards, managing organizational performance, culture based performance management.MODULE-II:Performance Appraisal- Concept, definitions, characteristics, objectives, principles, importance and benefits, evaluation of performance appraisal, organizational culture and employee performance, organisational conflict and employees performance, job stress and employees performance.MODULE-III:Implications of Performance Appraisal & Management: Compensation management, concept, objectives, correlation between compensation management and performance appraisal, approaches for rewarding performance, validity of performance based compensation Career Development: Overview, concept, career system and strategies, Phases of career development.MODULE-IV:Implications of performance Appraisal and Management training and Mobility- Concept of Training, Methods of training phases, concept of mobility, Objectives of mobility, implications of employee performance in mobility decisions, concept of knowledge management, Pre-requisites of performance knowledge, skills and abilities, implications of performance management and appraisal, system of knowledge management.MODULE-V:Human Resource Accounting: Need , Present Practice and Consequences- Objectives of HRA, Methods of valuation of Human Resource- Valuation Models- Benefit of HRA, HRA in India. Human Resource Audit: Objectives, Areas of Human Resource Audit and Benefits.

Books:1. Performance Appraisal and Management Concepts, Antecedents and Implications-by TAPOMOY, DEB.2. Personal Management Text&Cases- by C.B. Mamoria & S.V Gankar.3. Performance Management - Michael Armstrong.4. Performance Management - R.Bacal.5.Performance Management - A Process Approach by R.Lansbury.6.Performance Management - R. Williams

PAPER-IV-6.6: MANAGEMENT OF LABOUR WELFAREMODULE-I:Introduction- Meaning and Scope of Labour Welfare: Definitions, and classification of labour welfare facility, growth and concept of Labour welfare in India, Importance of Labour Welfare - Theories of Labour Welfare- Principles of Labour Welfare.MODULE-II:Labour Welfare Activities- Sanitary and Hygiene facilities, Washing and drinking water facilities- First Aid and Ambulance - Room - Rest shelter and creches- Welfare amenities-applicability in mines, plantations, Ports & docks, Medical and Recreational and Transport-Family Planning- Co-operative, Credit Societies- Consumers' Co-operative Stores and Fair price Shops- distress relief and cash benefits.MODULE-III:Health and Safety of Industrial Workers- Industrial health safety- accidents, causes and preventive measures, promotion of safety and accident prevention, Labour Legislation relating to working conditions, Employee Health and Medical Services, Industrial hygiene occupational diseases and their preventions.MODULE-IV:Welfare Officers' and Agencies for welfare work- Welfare Officers' Role and Importance- impact of welfare work- Factories Act and Welfare training to welfare officers- Duties of welfare officers- Position of welfare officers- Agencies of welfare work-Central and State Govt, employees.MODULE-V:Labour Welfare and Social Security - Some concerns and issues - social security scheme for unorganized labour review on existing welfare amenities in rural areas-welfare amenities for Agricultural Labour- Statutory welfare funds- Social work in Industry.Book:1) Labour welfare in India - K.N. Vali2) Economics of Labour and Social Welfare by Bhagoliwal3) Readings in Indian Labour and Social Welfare by Dr.J.N.Mongia4) Principles of Labour welfare by Moorthy .M. V.

PAPER-6.5: FINANCIAL DERIVATIVESMODULE-I:Financial Derivatives : Meaning and purpose of derivatives, Forward Contracts Future contracts, options, Swaps and other derivatives, Types of traders, trading future contracts, specifications of the future contracts, operations of margins, settlements and regulations.MODULE-II:Sources of Financial Risk: Credit Vs Market, default risk, foreign exchange risk, interest rate risk, purchasing power risk systematic and non-systematic risk.MODULE-III:Options: Types of options, option trading, margins, valuation of options, binomial options, pricing model black schools model for call options, valuation of put options, index options, option market-exchange traded options, over the counter options, quotes, trading, margins, clearing, regulation and taxation.MODULE-IV:Futures: Hedges and Speculators, Future contracts, future markets , clearing house, margins trading, future positions and taxation, future prices and spot prices, forward prices Vs future prices, futures Vs options.MODULE-V:Derivatives Market in India: Present position in India-regulation, working and trading activity.Books:1. Understanding Futures Markets by Kolb Robert W.2. Options, futures and other derivatives by Hull J.3. Report or committee on Derivatives trading by Prof.L.C.Gupta

PAPER-6.6: FINANCIAL SYSTEMS AND MARKETSMODULE-I:Introduction to Indian Financial system : Financial market-money market-capital market-Govt. securities market.MODULE-II:Financial Institution: Meaning, scope and functions of IDBI,IFCI ICICI, RBI, EXIM Bank, Investment Institutions LIC, GIC, UTI, Mutual Funds, Commercial banks -NBFC.MODULE-III:Investment Management and Security Analysis: Stock exchange, National Stock Exchange OTCEI,BSE Index-New Issue Market-SEBI functions and powers.MODULE-IV:- , .Corporate Merger and Amalgamation: Meaning, reasons for mergers, legal and procedural aspects of mergers ,benefits and limitations of mergers.MODULE-V:International Financial Management : FOREX policy of Govt. Foreign Exchange Market Analysis, Rupee Convertibility.Books:1) Financial Institutions and markets-L.M.Bhole2) Indian Financial System - M.Y.Khan3) Financial Institutions-market and management -Edminister R.04) International Financial Management-V.K.Balla.

PAPER 6.1: INTERNATIONAL BUSINESSMODULE-I:International Business - Nature, importance and scope, framework for analyzing international business geographical, economic, social-cultural, political and legal environment.MODULE-II:International Economic Institutions and Agreements- WTO, UNCTAD, IMF, World Bank, International economic environment.MODULE-III:Regional Economic Cooperation-Types and rational of regional economic groups-EU, NAFTA, ASEAN, SAFTA and other groups.MODULE-IV:Multinational Corporations- Conceptual framework of MNCs, host and home country relations.MODULE-V:Recent Developments in International Business - Ecological issues - Social aspects.Books:1) Global Business Management - Manab Adhikary.2) Going International Response Strategies for Indian Sector-B. Bhattacharya3) International Business Environment-Black and Sundaram.4) The Global Business Environment an introduction- Monish.H.Tayab.5) International Economics - Peter.H.Lindert.6) Economic Environment of Business - Bishvanath Gosh.

PAPER 6.2: FINANCIAL SERVICESMODULE-IIntroduction-An overview of financial services, Economic environment, financial, capital and money markets.MODULE-II:Merchant Banking- Meaning, definition and nature of merchant books, Growth of merchant banking and functions of merchant banking.MODULE-III:Credit Rating - Importance of credit rating, methodology adopted for credit rating, Types of credit rating-Credit Rating Agencies.MODULE-IV:Venture Capital- Features and importance of venture capital, venture investment process, Venture capital scenario in India.MODULE-V:Factoring - Meaning, nature and importance of factoring, Bills discounting Vs Factoring, Forms of factoring.Books:1. Financial Services in India -M.Y.Khan2. Financial Markets and Institutions-L.M. Bhole.3. Capital Market- Functioning and Trends - G.S. Patel.4. A Treatise and Merchant Banking. - J. N. Dhonkar.

PAPER 6.3: RETAILINGMODULE-I:Basics of Retailing - Nature and importance of retailing, wheel of retailing, retailing life cycle, retailing and wholesaling - contemporary retailing scene India and marketing challenges.MODULE-II:Types of Retailing - Ownership based, store based, non-store based, vertical marketing systems.MODULE-III:Strategic Planning and Retailing - Retailing environment and consumers organizational pattern in retailing, designing, retailing information system and research.MODULE-IV:Retail Promotion - Building retail store image, role of atmosphere, layout planning, retail promotion mix strategy, Retail store sales promotion schemes.MODULE-V:Retail Contract and Technology Induction - Controlling retail operations, technological developments and retailing.Books:1. Retail Management by Barry Barman and Joel Erans.2. Retail Management by Roger Cox and Paul Britain3. Marketing Management by Phillip Kotlar.4. Retail Management by Levy M & BA Waitz.

PAPER 6.4: MANAGEMENT INFORMATION SYSTEMMODULE-I:Introduction- Concept, evolution and meaning of MIS, Goods of MIS, MIS for competitive advantage.MODULE-II:Information and Managerial Effectiveness- Information as corporate resource, types of information, information needs of management, process of information generation.MODULE-III:Information Systems - Information systems and their role in business systems, users of information systems, types of information system, transaction processing systems.MODULE-IV:Development and Management of Data Bases - Relational Data Bases, Data Base Management systems and their components.MODULE-V:Implementation Evaluation and Maintenance of System - Methods and steps in implementation system - approaches and process of evaluating MIS.Books:1. System Analysis and Design- E. M. Awad.2. Information System- A Management Approach - Gardon and Gardon.3. MIS-A Management approach- Laudon and Laudon.4. MIS-A strategic approach Lichar and Paul.5. MIS-S. Sadagopan.6. Core JAVA Volume 1 - Fundamentals - Cay S Hortsmann, Gary Cornel, Pearson Education.7. Programming with Java A Primer, E. Balagurusamy TMH.8. The Complete Reference JAVA2, Herbert schildt, TMH.9. Big Java, Cay Horstamrp, Wiley India EditionPaper 6.5 System Analysis and DesignUnit 1Information And Management: Types of information, Management Structure, Management and Information Requirements, Qualities of information, Example of information systems.Unit 2Information Systems Analysis: Role - Task and attributes of a System Analyst, tools used by the system analyst, Information gathering, system requirement specification, feasibility analysis, Data flow diagrams, Process specifications and decision tables.Unit 3Logical Database Design: ER-model, Normalization, database management system (DBMS), object-oriented system modeling.Unit 4Data Input Methods: Data input, coding techniques, detection of error in codes, validating input data, interactive data input.Designing Outputs: Output devices, objectives of output design, design of output reports, design of screens, Use of business graphics.Unit 5Database Management Systems: Database and Database Management systems, objectives, overview of Database Management systems, database administrator, database design.Control information systems, audit information systems, Control of information systems,Security of information systems.Introduction to e-commerce.System design Example.Note: Internal Assessment of 20 marks in this paper will be based on two practical tests of 10 marks eachReferences:

1. Rajaraman V: Analysis and Design of Information System, PHI2. Elias M. Awad, Systems Analysis and Design, Galgotia Publications.3. Hawryszkiewycz I.T., Introduction to Systems Analysis and Design, 3rd edition, PHI.4. Clifton H.D., Business Data Systems, Prentice Hall.5. Daniels A. and Yeates D., Basic System Analysis, Galgotia Publications.

Paper 6. .6: Database Management SystemsUnit 1Purpose of Database system, Characteristics of database approach, advantages of using DBMS, database concept and architecture, data abstraction, data models, instances and schema, data independence, three-schema architecture, database languages, database users. Data Modeling: Entity sets, attributes and keys, relationships (ER), type role and structural constraints, weak and strong entity types, enhanced entity-relationship (EER), Entity-Relationship Diagram design of an E-R database schema.Unit 2Relational Model: Basic concepts, enforcing data integrity constraints, relational-algebra operations, relational calculus, f odd's rules.Database Design: Database design process, relational database design, relation schema, anomalies in a database, Functional dependencies, membership and minimal covers, normal forms-First, second, third, BC normal forms, multivalued dependencies, fourth Normal Form reduction of an E-R schema to Tables, converting EER Diagrams to relations.Unit 3Structured query Language(SQL): Basic queries in SQL, advanced queries in SQL, functions in SQL, basic data retrieval, Aggregation, Categorization, Updates in SQLs, Views in SQL, Embedded SQL and 4GLs, procedural extension to SQL PL/SQLUnit 4Transaction Processing: Desirable properties of transactions, Implementation of atomicity and durability, Concurrent executions, Schedules and recoverability, Serializability of schedules concurrency control, Serializability algorithms, Testing for Serializability, Concurrency Control, Locking techniques, Time stamp based protocols, Commit protocol, Deadlock handling - detection and resolutionUnit 5Database Backup and Recovery: Recovery mechanisms, Crash recovery, Recovery from transaction failure, Database recovery techniques based on immediate and deferred update, ARIES recovery algorithm, Shadow pages and Write-ahead Logging. Case study: Oracle/MS-Access.Note: Internal Assessment of 2$ marks in this paper will be based on two practical tests of 10 marks eachReferences:1. Elmasri and Navathe, Fundamentals of Database Systems, Pearson Education.2. Henry F. Korth, Database System Concepts, Pearson Education3. An Introduction to Database Systems, Bipin C. Desai, Galgotia Publications.4. An Introduction to Database Systems, Date, C. J., Sixth Edition, Addison-Wesley.5. Kroenke David M., Database Processing Fundamentals, Design and Implementation, PHI.