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Oct 26, 2014

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Bachelor of Commerce (Honours) Programme Code: BCH Duration 3 Years Full Time

Programme Structure and Curriculum & Scheme of Examination 2011

AMITY UNIVERSITY UTTAR PRADESHGAUTAM BUDDHA NAGAR

PREAMBLE

Amity University aims to achieve academic excellence by providing multi-faceted educationto students and encourage them to reach the pinnacle of success. The University has designed a system that would provide rigorous academic programme with necessary skills to enable them to excel in their careers. This booklet contains the Programme Structure, the Detailed Curriculum and the Scheme of Examination. The Programme Structure includes the courses (Core and Elective), arranged semester wise. The importance of each course is defined in terms of credits attached to it. The credit units attached to each course has been further defined in terms of contact hours i.e. Lecture Hours (L), Tutorial Hours (T), Practical Hours (P). Towards earning credits in terms of contact hours, 1 Lecture and 1 Tutorial per week are rated as 1 credit each and 2 Practical hours per week are rated as 1 credit. Thus, for example, an L-T-P structure of 3-0-0 will have 3 credits, 3-1-0 will have 4 credits, and 3-1-2 will have 5 credits. The Curriculum and Scheme of Examination of each course includes the course objectives, course contents, scheme of examination and the list of text and references. The scheme of examination defines the various components of evaluation and the weightage attached to each component. The different codes used for the components of evaluation and the weightage attached to them are: Components Case Discussion/ Presentation/ Analysis Home Assignment Project Seminar Viva Quiz Class Test Attendance End Semester Examination Codes C H P S V Q CT A EE Weightage (%) 05 - 10 05 - 10 05 - 10 05 - 10 05 - 10 05 - 10 10 - 15 05 70

It is hoped that it will help the students study in a planned and a structured manner and promote effective learning. Wishing you an intellectually stimulating stay at Amity University. July, 2011

PROGRAMME STRUCTUREFIRST YEARCourse Code BCH 101 BCH 102 BCH 103 BCH 104 BCH 105 BCH 106 BCH 107 BCH 108 BCH 109 BCH 110 BCH 111 BCH 140 BCH 143 BCH 144 BCH 145 BCH 146 BCH 147 BCH 148 Course Title Business Organization & Management Financial Accounting Microeconomic Theory & Applications - I Business Mathematics Computer Applications in Business Business & Economic Laws Environmental Studies Select any one of the following: Indian History Mathematics Democracy & Governance in India Psychology & Ethics English Behavioural Science I & II Foreign Language - I & II French German Spanish Japanese Chinese TOTAL Lecture (L) Hours Per Week 2 2 2 2 2 2 2 1 Tutorial (T) Hours Per Week 1 1 1 1 1 1 Practical (P) Hours Per Week 2 Total Credits 6 6 6 6 6 6 4 4 Page No.

2 1 1 2

1 -

-

6 3 2 4

59

TERM PAPER SECOND YEARBCH 201 BCH 202 BCH 203 BCH 204 BCH 205 BCH 206 BCH 207 BCH 208 BCH 241 BCH 243 BCH 244 BCH 245 BCH 246 BCH 247 BCH 248 BCH 230 Corporate Accounting Cost Accounting Microeconomic Theory & Applications - II Statistical Methods in Research Corporate Laws Income Tax Law & Practice E-Commerce Auditing Communication Skills - I & II Behavioural Science III & IV Foreign Language III & IV French German Spanish Japanese Chinese Term Paper (Evaluation) TOTAL 2 2 2 2 2 2 2 2 1 1 2 1 1 1 1 1 1 1 1 6 6 6 6 6 6 5 6 2 2 4

-

-

-

3 58

SUMMER INTERNSHIP 8 10 WEEKS THIRD YEARBCH 301 BCH 302 BCH 303 BCH 304 BCH 305 BCH 341 BCH 343 BCH 344 Management Accounting Macro Economics Indian Economy Performance & Policies Operations Research Analytical Skill Building Communication Skills - III & IV Behavioural Science V & VI Foreign Language - V & VI French 2 2 2 2 1 1 1 2 1 6 4 4 4 2 2 2 4

BCH 345 German BCH 346 Spanish BCH 347 Japanese BCH 348 Chinese BCH 350 Summer Internship (Evaluation) BCH 355 Dissertation Any four courses from following four groups (not more than two courses from a group) GROUP 1 BCH 306 Financial Management 2 BCH 307 Fundamentals of Investment 2 BCH 308 Financial Markets, Institutions & Financial 2 Services BCH 309 Insurance & Risk Management 2 GROUP 2 BCH 310 Principles of Marketing 2 BCH 311 International Business 2 BCH 312 Advertising & Personal Selling 2 BCH 313 Service Marketing 2 GROUP 3 BCH 314 Human Resource Management 2 BCH 315 Compensation Management 2 BCH 316 Industrial Relations & Labour Laws 2 BCH 317 Human Resource Accounting 2 GROUP 4 BCH 318 Corporate Tax Planning 2 BCH 319 Computerized Accounting System 2 BCH 365 Business Data Processing 2 BCH 366 Comparative Accounting Systems 2 TOTAL

-

6 9

-

4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 59

Curriculum & Scheme of Examination BUSINESS ORGANIZATION AND MANAGEMENTCourse Code: Course Objective:This course aims to provide students with an understanding of the principles and practices of organisation and management. This course enables students to understand the fundamental management theories and their evolution, identify the elements of the organizational environments, manage resources and develop the ability to make sound decision within an organization.

BCH 101

Credit Units: 06

Course Contents:Module I Introduction to business - Business activities - Characteristics - Objectives - Business as a system - Indian Business environment - SWOT Analysis (Strength, Weakness, Opportunities, Threats) Entrepreneurial opportunities in contemporary business environment: Network marketing, franchising, BPO, E-commerce and M-commerce. Module II Business firms - Forms of organisation - sole proprietors, Partnership, Joint-Hindu family, Joint stock Company, Co-operative organisations - Public Enterprises. Module III Business organisation - basic concepts; components; structural design - production, marketing, Human Resource Development and finance functions; differentiation and integration Module IV: Management Introduction - Meaning, nature and characteristics of Management - Scope and functional areas of management - Social responsibility of management and Ethics. Module V: Planning Nature importance and purpose of planning - Planning process, Objectives - Types of plans (Meaning only) Decision-making importance & steps. Module VI: Organising & Staffing Nature and purpose of organisation, Principles of organisation - Types of organization - Departmentation, Committees - Centralisation Vs decentralisation of authority and responsibility - Span of Control - MBO and MBE( Meaning only) - Nature and importance of staffing - Process of selection & recruitment(in brief) retaining (training and compensation). Module VII: Directing Meaning and nature of directing - Leadership styles - Motivation theories (Maslows, Herzberg, mcgregors X & Y theory), Ouchis Theory- Communication meaning and importance, barriers to communication, types of communication - Coordination meaning and importance. Module VIII: Controlling Meaning and steps in controlling - Essentials of a sound control system - Methods of establishing control(in brief) Balance score card, Economic value added, Market value added. Module IX: Management in perspective Change Management, Knowledge Management, Learning organization, Managing Diversity, Corporate Governance.

Examination Scheme:Components Weightage (%) A 5 CT 15 C 5 H 5 EE 70

Text & References: Koontz & ODonnell, Management. Drucker, Peter: Management Tasks, Responsibilities and Practices

Basu, Business Organisation and management, Tata Mcgraw Hill, New Delhi M.C. Shukla: Business Organisation & Management, S. Chand Rustum & Davan, Principles and practice of Management. Jagadish Prakash: Business Organisation & Management Newman, H. William Summer, Etc.: The process of Management

FINANCIAL ACCOUNTINGCourse Code: Course Objective:To develop conceptual understanding of the fundamentals of financial accounting system which processes transactions and other events through a book-keeping mechanism to prepare financial statements, and also to impart skills in accounting for recording various kinds of business transactions.

BCH 102

Credit Units: 06

Course Contents:Module I Basics of bookkeeping and accounting definition and its usefulness. Branches of accounting. Financial accounting principles, concepts and convention measurement of business income. Accounting Standards national and international (basic knowledge). Module II System of book keeping double entry system, books of prime entry, subsidiary books, recording of cash and bank transactions, preparation of ledger accounts, preparation of trial balance - interpretation and usefulness. Module III Bank reconciliation statement, Depreciation accounting and its methods, Inventory valuation and its methods. Accounting for Hire Purchase Transactions, Journal entries and ledger accounts in the books of Hire Vendors and Hire purchaser Module IV Concept of single entry vis--vis double entry system of accounting, their interrelationship and conversion from single entry system to double entry system. Module V Final accounts Concept of capital, revenue and deferred revenue expenditure, opening entries, closing entries, adjustment entries and rectification entries, trading, manufacturing and profit and loss account and balance sheet Module VI Accounting for bills of exchange - bills receivable and payable, acceptance, endorsement, discounting, dishonour and renewal of bills, accommodation bills. Module VII Accounts of non-profit organisations - receipts and payments and income and expenditure accounts and balance sheet; accounts of professionals.

Examination Scheme:Components Weightage (%) A 5 CT 15 C 5 H 5 EE 70

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