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Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management


Action plan for the academic year 2013-14
Name of the lecturer: Dr. Durgappa N
Month

Subject

Class/sem

July

Fundamentals
of I B.Com
Business Management

Law and Practice of V B.Com


Income Tax I

Curriculum Activities

Hour
s
Management:
Meaning, 10
Nature,
Scope
and
Importance, Role of Manager,
Managerial
Skills, Henry
Fayols General Principles of
Management, Management v/s
Administration.
Introduction to Taxation
Meaning
of
Tax,
Objectives, Types of Taxes
- Direct and Indirect Taxes
(Merits and Limitations
only).
Basic Concepts Assessee,
Person, Income, Casual
Income, Assessment Year,
Previous Year, Agricultural
Income,
Gross Total
Income,
Total Income,
Exempted Incomes under
Section 10.

11

Income Tax Authorities


and their Powers.

BUSINESS
TAXATION -I

III B.B.M

Income Tax Act: Basic


concepts

income,
agricultural income, casual
income
assessees,
assessment year, previous
year, person, gross total
income, total income.
Residential
Status
of
individual and incidence of
tax theory and problems

22

Tax-free Incomes
V B.B.M
Business
Research
Methods

20
Research Methodology
Introduction Meaning of
research,
objectives
of
research, significance of
research, types of research,
scientific methods and the
research process, steps in
the research process.

Research
Design
Sampling Procedures

and

Meaning of research design,


Need for research design,
Features of a good design.
Sampling Meaning and
need,
objectives
of
sampling, sampling process,
census v/s sampling. NonSampling errors, Sampling
errors, sampling methods;
Non probability methods,
probability methods. (theory
only)

August

Fundamentals
of I B.Com
Business Management

Law and Practice of V B.Com


Income Tax I

Planning and Organizing


Meaning
of
Planning,
Nature,
Objectives,
Importance; Organizing Principles, Types, Structure,
Span of Control, and
Delegation of Authority.
Residential
Status
Determination
of
Residential Status of an
Individual and Incidence of
Tax on the basis of
Residential
Status
of
Individual; Computation of
Total
Income
of an
Individual on the basis of

12

10

Residential Status.
24

BUSINESS

III B.B.M

TAXATION -I

V B.B.M
Business
Research
Methods

Septembe
r

Fundamentals
of I B.Com
Business Management

Law and Practice of V B.Com


Income Tax - I

Heads of Income
all
heads
to
be
mentioned theory
and
problems
on
salary head, including
retirement
12

Data Collection and Processing:


Sources of data; primary data
and secondary data, methods of
collecting
primary
data;
observation method, interview
method, questionnaire; structured
& unstructured questionnaires,
Difference
between
questionnaires & Schedules,
Questionnaire
construction
procedure, sources of secondary
data, qualitative techniques of
data collection.
Directing and Controlling
Directing
Meaning,
Importance,
Principles;
Controlling - Need for
22
Control, Controlling
Techniques Management
by Objective, Management
by Exception, Total
Quality Management and
Just-in- Time.
Computation of Income
under the head Salary
Meaning
of
Salary,
Features; Allowances Perquisites
and
their
Valuation, Provident Funds
and their Income Tax
Provisions,
Deductions from Gross total
income u/s 80 relating to
individuals and HUF u/s

20

BUSINESS

III B.B.M

TAXATION -I

Business

V B.B.M

Research
Methods

October

Fundamentals
of I B.Com
Business Management

Law and Practice of V B.Com


Income Tax - I

BUSINESS
TAXATION -I

III B.B.M

80C,
80CCC,
80CCD,
80CCE,
80D,
80DD,
80DDB,
80E, 80G, 80U (with
problems)
Processing of Data Meaning,
Raw
data,
Editing, Coding, Tabulation,
summary of data. (theory
only) Data Presentation
Diagrammatic and graphic
representation meaning
and
uses,
Types
of
diagrams- simple, subdivided
,
multiple,
percentage
bars
and
rectangles.
Individual in Organization
Individual
Differences,
Factors,
Personality
Theories,
Personality
Determinants,
Attitude,
Perception, and Problems
of Perception.

Retirement
Benefits

Gratuity,
Earned Leave
and
Commutation
of
Pension.
Deductions Under Sections
80C to 80U, Problems on
Sections 80C, 80CCC,
80CCD, 80D, 80DD, 80E,
80G and 80U, Computation
of Total Income based on
Salary Income only.
Income Tax Authorities in
India appointment of
income tax authorities and
their powers.
Assessment
Procedurefiling of returns, types of
returns,
types
of
assessment.
Hypothesis Testing
Meaning of hypothesis,

12

`12

12

25

V B.B.M
Business
Research
Methods

formulating of hypothesis,
types of hypothesis ,
procedure for hypothesis
testing Simple problems on
hypothesis testing on Z
squares.
Preparation of the Research
Report
Role of report, types of
report, contents of the
report, principles of report,
writing, different steps in
writing report, mechanics
of writing a research report

18

Govt. First grade college, Shiralakoppa.


Dept. of Commerce and Management
Action plan for the academic year 2013-14
Month

Subject

Class/sem

January

Human
Resource II B.Com
Management

Curriculum Activities

Hour
s
Human Resource Management 20
Meaning, Definition, Nature,
Scope,
Significance
and
Objectives,
Evolution
and
Development
of
Human
Resource Management, Role
of Human Resource Manager,
Duties, and Responsibilities of
Human Resource Manager.
Human
Resource
Planning
Meaning, Importance and Need
for Human Resource Planning,
Benefits of Human Resource
Planning, Limitations, Steps
in the Process of Human
Resource Planning, Guidelines
for effective Human Resource
Planning.

Financial Management

VI B.B.M

Financial Management:Overview:

An 18

Meaning and Definitions of


financial management. Scope of
Financial
ManagementTraditional approach and modern
approach. Types of Financial
Decisions and functions of a
Finance manager. Objectives or
Goals of Financial Management

Profit
v/s
Wealth
Maximization.
Time value of Money Meaning
and importance of time value of
money (Theory only)
Financial Sources Short term,
medium term and long term
sources of finance.
Law and Practice of VI B.Com Computation of Income from 12
Income Tax II
House Property
Human
Resource VI B.Com Human Resource Management 10
Management
Meaning, Definition, Nature,
Scope,
Significance
and
Objectives,
Evolution
and
Development
of
Human
Resource Management, Role
of Human Resource Manager,
Duties, and Responsibilities of
Human Resource Manager.
February

Human
Resource II B.Com
Management

Job Analysis and Job Design 10


Job
Analysis,
Concepts,
Objectives, Significance, Process
of Job Analysis, Techniques of
Job Analysis, Job Description,
Job Specification, Job Design,
Methods of Job Design.

Financial Management

Leverage Analysis:
Meaning 14
and definition of leverage.
Financial leverage meaning
and effect on shareholders return.
EBIT EPS analysis. Simple
problems thereon.

VI B.B.M

Dividend Decisions Policy and


Models:
Dividend and its various forms.
Dividend Policy meaning and
types
dividend policies.
Essentials of a sound dividend
policy Factors influencing the
dividend policy. Walters model,
Gordons
Model and problems thereon to
be solved.
Law and Practice of VI B.Com Computation of Income from 16
Income Tax II
Business and Profession of
Individuals

March

Human
Resource VI B.Com Human
Resource
Planning 20
Management
Meaning, Importance and Need
for Human Resource Planning,
Benefits of Human Resource
Planning, Limitations, Steps
in the Process of Human
Resource Planning, Guidelines
for effective Human Resource
Planning.
Job Analysis and Job Design
Job
Analysis,
Concepts,
Objectives, Significance, Process
of Job Analysis, Techniques of
Job Analysis, Job Description,
Job Specification, Job Design,
Methods of Job Design.
Human
Resource II B.Com Recruitment and Selection
10
Recruitment - Need for
Management
Recruitment,
Techniques,
Sources - Internal and
External Sources, Process
of
Recruitment,
Recruitment
Policy,
Selection,
Steps
in
Selection Process, Tests and
Interviews, Types, Group
Discussion, Placement and
Induction.

Financial Management

VI B.B.M

Cost of Capital Concept


and Computation:
Meaning and definition cost
of
capital.
ConceptsOpportunity cost, specific
cost, Explicit cost, Implicit
cost and weighted average
cost of capital (WACC).
Problems on computation of
specific costs like cost of
debt/ debentures, Cost of
preference shares, cost of
equity shares and retained
earnings. Problems
on
computation of weighted
Average cost of Overall
capital using book value
weights, Marginal weights
and Market value weights.

Computation of Income
from
Capital
Gains
(Deductions under
Section 54 only)
Computation of Income
Law and Practice of VI B.Com from Other Sources, Set Off
Income Tax II
and Carry Forward of
Losses (theory only)

April

Recruitment and Selection


Recruitment - Need for
Recruitment,
Techniques,
Sources - Internal and
External Sources, Process
of
Recruitment,
Human
Resource VI B.Com Recruitment
Policy,
Management
Selection,
Steps
in
Selection Process, Tests and
Interviews, Types, Group
Discussion, Placement and
Induction.
Human
Resource II B.Com Employee
Training
Need
and
Management
Importance/Objectives,
Types and Methods of
Training,
Benefits
of
Training, Identification of
Training Needs, Designing
Training
Programmes,
Executive
Development

14

21

10

10

Programme Need
Techniques.

Financial Management

VI B.B.M

and

Capital
Budgeting
Decisions Investment
Appraisal
Techniques:
Nature and significance
of
capital
budgeting.
Types of capital budgeting
decisions. Cash flows v/s
Accounting profit. Cash
flow
estimates
and
determinations of cash
flows. Investment appraisal
techniques Traditional
techniques (Payback period
and ARR), Discounted cash
flow techniques (NPV
method, IRR method and
profitability Index). Simple
problems on PBP, ARR,
NPV, IRR & PI to be
solved.

18

Working
Capital
Management:
Sources
of
working
capital. Advantages of
sufficient working capital,
disadvantages of shortage
and excess working capital.
Estimation of working
capital Operating cycle
method and current assets
and
current
liabilities
method
and
problems
thereon.
Computation
of
Total
Income and Tax Liability of
Individuals
(excluding the computation
of Salary Income) Filing of
Returns and Assessment
Procedures PAN, TAN, ELaw and Practice of VI B.Com filing, and IT challans
Income Tax - II
Employee
Training
Need
and
Importance/Objectives,

15

Types and Methods of


Training,
Benefits
of
Training, Identification of
Training Needs, Designing
Training
Programmes,
Human
Resource VI B.Com
Executive
Development
Management
Programme Need and
Techniques.
Performance
Appraisal
Meaning of Performance
Appraisal, Objectives of
Performance
Appraisal,
Methods of Performance
Appraisal and Limitations,
Principles and Techniques
of Wage Fixation, Job
Evaluation, Compensation,
Objectives
of
Compensation.

20

Govt. First grade college, Shiralakoppa.


Dept. of Commerce and Management
Action plan for the academic year 2014-15
Name of the lecturer: Dr. Durgappa N
Month

Subject

Class/sem

July

Management
Prospective

I B.B.M

Curriculum Activities

Hour
s
Management:
Meaning, 10
Nature,
Scope
and
Importance, Role of Manager,
Managerial
Skills, Henry
Fayols General Principles of
Management, Management v/s
Administration.

V B.Com
Law and Practice of
Income Tax I

Introduction to Taxation
Meaning
of
Tax,
Objectives, Types of Taxes
- Direct and Indirect Taxes
(Merits and Limitations
only).
Basic Concepts Assessee,
Person, Income, Casual
Income, Assessment Year,
Previous Year, Agricultural
Income,
Gross Total
Income,
Total Income,
Exempted Incomes under
Section 10.

11

Income Tax Authorities


and their Powers.

III B.B.M

BUSINESS
TAXATION -I

Income Tax Act: Basic


concepts

income,
agricultural income, casual
income
assessees,
assessment year, previous
year, person, gross total
income, total income.

22

Residential
Status
of
individual and incidence of
tax theory and problems
Tax-free Incomes

V B.B.M

Business
Research
Methods

Research Methodology
Introduction Meaning of
research,
objectives
of
research, significance of
research, types of research,
scientific methods and the
research process, steps in
the research process.

Research
Design
Sampling Procedures

and

Meaning of research design,


Need for research design,

20

Features of a good design.


Sampling Meaning and
need,
objectives
of
sampling, sampling process,
census v/s sampling. NonSampling errors, Sampling
errors, sampling methods;
Non probability methods,
probability methods. (theory
only)

August

Management
Prospective

I B.B.M

Law and Practice of V B.Com


Income Tax I

BUSINESS

III B.B.M

TAXATION -I

V B.B.M
Business
Research
Methods

Planning and Organizing


Meaning
of
Planning,
Nature,
Objectives,
Importance; Organizing Principles, Types, Structure,
Span of Control, and
Delegation of Authority.

12

Residential
Status
Determination
of
Residential Status of an
Individual and Incidence of
Tax on the basis of
Residential
Status
of
Individual; Computation of
Total
Income
of an
Individual on the basis of
Residential Status.

10

Heads of Income
all
heads
to
be
mentioned theory
and
problems
on
salary head, including
retirement

24

Data Collection and Processing:


12
Sources of data; primary data
and secondary data, methods of
collecting
primary
data;
observation method, interview
method, questionnaire; structured

Septembe
r

Management
Prospective

I B.B.M

Law and Practice of V B.Com


Income Tax - I

BUSINESS

III B.B.M

TAXATION -I

Business

V B.B.M

Research
Methods

October

Management

I B.B.M

& unstructured questionnaires,


Difference
between
questionnaires & Schedules,
Questionnaire
construction
procedure, sources of secondary
data, qualitative techniques of
data collection.
Directing and Controlling
Directing
Meaning,
Importance,
Principles;
Controlling - Need for
22
Control, Controlling
Techniques Management
by Objective, Management
by Exception, Total
Quality Management and
Just-in- Time.
Computation of Income
under the head Salary
Meaning
of
Salary,
Features; Allowances Perquisites
and
their
Valuation, Provident Funds
and their Income Tax
Provisions,

20

Deductions from Gross total


income u/s 80 relating to
individuals and HUF u/s
80C,
80CCC,
80CCD,
80CCE,
80D,
80DD,
80DDB,
80E, 80G, 80U (with
problems)

12

Processing of Data Meaning,


Raw
data,
Editing, Coding, Tabulation,
summary of data. (theory
only) Data Presentation
Diagrammatic and graphic
representation meaning
and
uses,
Types
of
diagrams- simple, subdivided
,
multiple,
percentage
bars
and
rectangles.
Individual in Organization

`12

12

Prospective

Individual
Differences,
Factors,
Personality
Theories,
Personality
Determinants,
Attitude,
Perception, and Problems
of Perception.

Law and Practice of V B.Com


Income Tax - I

BUSINESS

III B.B.M

TAXATION -I

V B.B.M
Business
Research
Methods

Retirement
Benefits

Gratuity,
Earned Leave
and
Commutation
of
Pension.
Deductions Under Sections
80C to 80U, Problems on
Sections 80C, 80CCC,
80CCD, 80D, 80DD, 80E,
80G and 80U, Computation
of Total Income based on
Salary Income only.
Income Tax Authorities in
India appointment of
income tax authorities and
their powers.
Assessment
Procedurefiling of returns, types of
returns,
types
of
assessment.
Hypothesis Testing
Meaning of hypothesis,
formulating of hypothesis,
types of hypothesis ,
procedure for hypothesis
testing Simple problems on
hypothesis testing on Z
squares.
Preparation of the Research
Report
Role of report, types of
report, contents of the
report, principles of report,
writing, different steps in
writing report, mechanics
of writing a research report

Govt. First grade college, Shiralakoppa.

25

18

Dept. of Commerce and Management


Action plan for the academic year 2014-15
Month

Subject

Class/sem

January

Human
Resource II B.Com
Management

Curriculum Activities

Hour
s
Human Resource Management 20
Meaning, Definition, Nature,
Scope,
Significance
and
Objectives,
Evolution
and
Development
of
Human
Resource Management, Role
of Human Resource Manager,
Duties, and Responsibilities of
Human Resource Manager.
Human
Resource
Planning
Meaning, Importance and Need
for Human Resource Planning,
Benefits of Human Resource
Planning, Limitations, Steps
in the Process of Human
Resource Planning, Guidelines
for effective Human Resource
Planning.

Financial Management

VI B.B.M

Financial Management:- An 18
Overview:
Meaning and Definitions of
financial management. Scope of
Financial
ManagementTraditional approach and modern
approach. Types of Financial
Decisions and functions of a
Finance manager. Objectives or
Goals of Financial Management

Profit
v/s
Wealth
Maximization.
Time value of Money Meaning
and importance of time value of
money (Theory only)
Financial Sources Short term,
medium term and long term
sources of finance.

Law and Practice of VI B.Com Computation of Income from 12


Income Tax II
House Property
Human
Resource VI B.Com Human Resource Management 10
Management
Meaning, Definition, Nature,
Scope,
Significance
and
Objectives,
Evolution
and
Development
of
Human
Resource Management, Role
of Human Resource Manager,
Duties, and Responsibilities of
Human Resource Manager.
February

Human
Resource II B.Com
Management

Job Analysis and Job Design 10


Job
Analysis,
Concepts,
Objectives, Significance, Process
of Job Analysis, Techniques of
Job Analysis, Job Description,
Job Specification, Job Design,
Methods of Job Design.

Financial Management

Leverage Analysis:
Meaning 14
and definition of leverage.
Financial leverage meaning
and effect on shareholders return.
EBIT EPS analysis. Simple
problems thereon.

VI B.B.M

Dividend Decisions Policy and


Models:
Dividend and its various forms.
Dividend Policy meaning and
types
dividend policies.
Essentials of a sound dividend
policy Factors influencing the
dividend policy. Walters model,
Gordons
Model and problems thereon to
be solved.
Law and Practice of VI B.Com Computation of Income from 16
Income Tax II
Business and Profession of
Individuals

March

Human
Resource VI B.Com Human
Resource
Planning 20
Management
Meaning, Importance and Need
for Human Resource Planning,
Benefits of Human Resource
Planning, Limitations, Steps
in the Process of Human
Resource Planning, Guidelines
for effective Human Resource
Planning.
Job Analysis and Job Design
Job
Analysis,
Concepts,
Objectives, Significance, Process
of Job Analysis, Techniques of
Job Analysis, Job Description,
Job Specification, Job Design,
Methods of Job Design.
Human
Resource II B.Com Recruitment and Selection
10
Recruitment
Need
for
Management
Recruitment,
Techniques,
Sources - Internal and
External Sources, Process
of
Recruitment,
Recruitment
Policy,
Selection,
Steps
in
Selection Process, Tests and
Interviews, Types, Group
Discussion, Placement and
Induction.

Financial Management

VI B.B.M

Cost of Capital Concept


and Computation:
Meaning and definition cost
of
capital.
ConceptsOpportunity cost, specific
cost, Explicit cost, Implicit
cost and weighted average
cost of capital (WACC).
Problems on computation of
specific costs like cost of
debt/ debentures, Cost of
preference shares, cost of
equity shares and retained
earnings. Problems
on
computation of weighted
Average cost of Overall
capital using book value
weights, Marginal weights
and Market value weights.

14

Computation of Income
from
Capital
Gains
(Deductions under
Section 54 only)
Computation of Income
Law and Practice of VI B.Com
from Other Sources, Set Off
Income Tax II
and Carry Forward of
Losses (theory only)

April

Recruitment and Selection


Recruitment - Need for
Recruitment,
Techniques,
Sources - Internal and
External Sources, Process
of
Recruitment,
Human
Resource VI B.Com Recruitment
Policy,
Management
Selection,
Steps
in
Selection Process, Tests and
Interviews, Types, Group
Discussion, Placement and
Induction.
Human
Resource II B.Com Employee
Training
Need
and
Management
Importance/Objectives,
Types and Methods of
Training,
Benefits
of
Training, Identification of
Training Needs, Designing
Training
Programmes,
Executive
Development
Programme Need and
Techniques.

Financial Management

VI B.B.M

Capital
Budgeting
Decisions Investment
Appraisal
Techniques:
Nature and significance
of
capital
budgeting.
Types of capital budgeting
decisions. Cash flows v/s
Accounting profit. Cash
flow
estimates
and
determinations of cash
flows. Investment appraisal
techniques Traditional
techniques (Payback period
and ARR), Discounted cash
flow techniques (NPV
method, IRR method and

21

10

10

18

profitability Index). Simple


problems on PBP, ARR,
NPV, IRR & PI to be
solved.
Working
Capital
Management:
Sources
of
working
capital. Advantages of
sufficient working capital,
disadvantages of shortage
and excess working capital.
Estimation of working
capital Operating cycle
method and current assets
and
current
liabilities
method
and
problems
thereon.
Computation
of
Total
Income and Tax Liability of
Individuals
(excluding the computation
of Salary Income) Filing of
Returns and Assessment
Procedures PAN, TAN, ELaw and Practice of VI B.Com filing, and IT challans
Income Tax - II
Employee
Training
Need
and
Importance/Objectives,
Types and Methods of
Training,
Benefits
of
Training, Identification of
Training Needs, Designing
Training
Programmes,
Human
Resource VI B.Com Executive
Development
Programme Need and
Management
Techniques.
Performance
Appraisal
Meaning of Performance
Appraisal, Objectives of
Performance
Appraisal,
Methods of Performance
Appraisal and Limitations,
Principles and Techniques
of Wage Fixation, Job
Evaluation, Compensation,
Objectives
of
Compensation.

15

20

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