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B.Com.

Syllabus (CBCS)

(w.e.f. 2019–2020)

FACULTY OF COMMERCE

OSMANIA UNIVERSITY

HYDERABAD - 500 007 T.S.

B.COM CBCS COURSE STRUCTURE w.e.f. 2019-‘

Sl.No. Code Course Title HPW Credits Exam Hrs Marks (1) (2) (3) (5) (6) (7) (8) SEMESTER – I

1. ELS1 English (First Language) 4 4
2. SLS1 Second Language 4 4
3. AECC1 a) Environmental Science/ b) Basic Computer Skills 2 2
4. DSC101 Financial Accounting-I 5 5 3 hrs 80U+20I
5. DSC102 Business Organization and Management^5 5 3 hrs^ 80U+20I
6. DSC103 Foreign Trade 5 5 3 hrs^ 80U+20I Total 25 25 SEMESTER – II
7. ELS2 English (First Language) 4 4
8. SLS2 Second Language 4 4
9. AECC2 a) Basic Computer Skills / b) Environmental Science 2 2
10. DSC201 Financial Accounting-II 5 5 3 hrs^ 80U+20I
11. DSC202 Business Laws 5 5 3 hrs^ 80U+20I
12. DSC203 Banking and Financial Services 5 5 3 hrs^ 80U+20I Total 25 25 SEMESTER – III
13. ELS3 English (First Language) 3 3
14. SLS3 Second Language 3 3
15. SEC1 a) Principles of Insurance/ b) Foundation of Digital Marketing/ c) Fundamentals of Business Analytics 2 2 1 ½ hrs^ 40U+10I
16. SEC2 a) Practice of Life Insurance/ b) Web Design & Analytics/ c) Application of Business Analytics 2 2 1 ½ hrs^ 40U+10I
17. DSC301 Advanced Accounting 5 5 3 hrs^ 80U+20I
18. DSC302 Business Statistics-I 5 5 3 hrs^ 80U+20I
19. DSC303 Financial Institutions and Markets 5 5 3 hrs^ 80U+20I Total 25 25 SEMESTER – IV
20. ELS4 English (First Language) 3 3
21. SLS4 Second Language 3 3
22. SEC3 a) Practice of General Insurance/ b) Social Media Marketing c) Business Intelligence 2 2 1 ½ hrs^ 40U+10I
23. SEC4 a) Regulation of Insurance Business/ b) Search Engine Optimization & Online Advertising c)Data Visualisation &Storytelling 2 2 1 ½ hrs^ 40U+10I
24. DSC401 Income Tax/Excel Foundation 5 5 3 hrs^ 80U+20I
25. DSC402 Business Statistics-II 5 5 3 hrs^ 80U+20I
26. DSC403 Corporate Accounting 5 5 3 hrs^ 80U+20I Total 25 25

Paper DSC 101: FINANCIAL ACCOUNTING - I

Objective: To acquire conceptual knowledge of basics of Accounting and preparation of final accounts of sole trader.

UNIT-I: ACCOUNTING PROCESS: Financial Accounting: Introduction – Definition – Evolution – Functions - Advantages and Limitations – Users of Accounting Information - Branches of Accounting – Accounting Principles: Concepts and Conventions - Accounting Standards – Meaning – Importance – List of Accounting Standards issued by ASB - Accounting System - Types of Accounts – Accounting Cycle – Journal - Ledger and Trial Balance (Including problems)

UNIT-II: SUBSIDIARY BOOKS: Meaning – Types: Purchases Book - Purchases Returns Book - Sales Book - Sales Returns Book - Bills Receivable Book - Bills Payable Book – Cash Book: Single Column, Two Column, Three Column and Petty Cash Book - Journal Proper (Including problems)

UNIT-III: BANK RECONCILIATION STATEMENT: Meaning - Need - Reasons for differences between cash book and pass book balances – Favourable and over draft balances – Ascertainment of correct cash book balance (Amended Cash Book) - Preparation of Bank Reconciliation Statement (Including problems)

UNIT-IV: RECTIFICATION OF ERRORS AND DEPRECIATION: Capital and Revenue Expenditure – Capital and Revenue Receipts: Meaning and Differences - Differed Revenue Expenditure. Errors and their Rectification: Types of Errors - Suspense Account – Effect of Errors on Profit (Including problems)

Depreciation (AS-6): Meaning – Causes – Difference between Depreciation, Amortization and Depletion - Objectives of providing for depreciation – Factors affecting depreciation – Accounting Treatment – Methods of depreciation: Straight Line Method - Diminishing Balance Method (Including problems)

UNIT-V: FINAL ACCOUNTS:

Final Accounts of Sole Trader: Meaning - Uses - Preparation of Manufacturing, Trading and Profit & Loss Account and Balance Sheet – Adjustments – Closing Entries (Including problems)

SUGGESTED READINGS:

1. Accountancy-I: Haneef and Mukherjee, Tata McGraw Hill Company.
2. Principles & Practice of Accounting: R.L.Gupta&V.K.Gupta, Sultan Chand.
3. Accountancy-I: S.P. Jain & K.L Narang, Kalyani Publishers.
4. Accountancy–I: Tulasian, Tata McGraw Hill Co.
5. Introduction to Accountancy: T.S.Grewal, S.Chand and Co.
6. Advanced Accountancy-I: S.N.Maheshwari& V.L.Maheswari, Vikas.
7. Fundamentals of Financial Accounting: Deepak Sehgil, Tax Mann Publication.
8. Financial Accounting: Jawahar Lal, Himalaya Publishing House.

Paper DSC 102 : BUSINESS ORGANISATION AND MANAGEMENT

Objective: To acquaint the students with the basics of Commerce and Business concepts and functions, forms of Business Organization and functions of Management.

UNIT-I: INTRODUCTION AND FORMS OF BUSINESS ORGANISATIONS: Concepts of Business, Trade, Industry and Commerce - Objectives and Functions of Business - Social Responsibility of a Business - Forms of Business Organization - Meaning, Characteristics, Advantages and Disadvantages of Sole Proprietorship – Meaning, Characteristics, Advantages and Disadvantages of Partnership - Kinds of Partners - Partnership Deed - Concept of Limited Liability Partnership – Meaning, Characteristics, Advantages and Disadvantages of Hindu Undivided Family – Meaning, Advantages and Disadvantages of Co-Operative Organization

UNIT-II: JOINT STOCK COMPANY: Joint Stock Company - Meaning - Definition - Characteristics - Advantages and Disadvantages - Kinds of Companies - Promotion - Stages of Promotion - Promoter - Characteristics - Kinds - Preparation of Important Documents - Memorandum of Association - Clauses - Articles of Association - Contents – Prospectus - Contents – Red herring Prospectus- Statement in lieu of Prospectus (As per Companies Act,

UNIT-III: INTRODUCTION TO FUNCTIONS OF MANAGEMENT: Management - Meaning - Characteristics - Functions of Management - Levels of Management – Skills of Management- Scientific Management - Meaning - Definition - Objectives - Criticism – Fayol‘s 14 Principles of Management

UNIT-IV: PLANNING AND ORGANISING: Meaning - Definition - Characteristics - Types of Plans - Advantages and Disadvantages – Approaches to Planning - Management by Objectives (MBO) - Steps in MBO - Benefits – Weaknesses - Definition of Organizing – Organization - Process of Organizing - Principles of Organization - Formal and Informal Organizations - Line, Staff Organizations - Line and Staff Conflicts - Functional Organization - Span of Management - Meaning - Determining Span - Factors influencing the Span of Supervision

UNIT-V: AUTHORITY, COORDINATION AND CONTROL: Meaning of Authority, Power, responsibility and accountability - Delegation of Authority - Decentralization of Authority - Definition, importance, process, and principles of Coordination - techniques of Effective Coordination - Control - Meaning - Definition – Relationship between planning and control - Steps in Control - Types (post, current and pre-control) - Requirements for effective control

SUGGESTED READINGS:

1. Business Organization & Management: Sharma Shashi K. Gupta, Kalyani Publishers
2. Business Organisation& Management: Patrick Anthony, Himalaya Publishing House
3. Business Organization & Management: Dr. Manish Gupta, PBP.
4. Organization & Management: R. D. Agarwal, McGraw Hill.
5. Modern Business Organization: S.A. Sherlekar, V.S. Sherlekar, Himalaya Publishing House
6. Business Organization & Management: C.R. Basu, Tata McGraw Hill
7. Business Organization & Management: M.C. Shukla S. Chand,
8. Business Organisation and Management: D.S. Vittal, S. Chand
9. Organizational Behaviour Text & Cases: V.S.P. Rao, Himalaya Publishing House
10. Business Organization & Management: Uma Shekaram, Tata McGraw Hill
11. Business Organization & Management: Niranjan Reddy & Surya Prakash, Vaagdevi publishers
12. Business Organisation and Management, Dr. NeeruVasihth, Tax Mann Publications.

Paper DSC 201 : FINANCIAL ACCOUNTING-II

Objective: To acquire Accounting knowledge of bills of exchange and other business accounting methods.

UNIT-I: BILLS OF EXCHANGE: Bills of Exchange – Definition - Distinction between Promissory note and Bills of exchange - Accounting treatment of Trade bills: Books of Drawer and Acceptor- Honour and Dishonour of Bills

• Renewal of bills - Retiring of bills under rebate - Accommodation bills (Including problems)

UNIT-II: CONSIGNMENT ACCOUNTS: Consignment - Meaning – Features - Proforma invoice - Account sales - Del credere commission-Accounting treatment in the books of the consignor and the consignee - Valuation of consignment stock -Treatment of Normal and abnormal Loss - Invoice of goods at a price higher than the cost price (Including problems)

UNIT-III: JOINT VENTURE ACCOUNTS: Joint Venture - Meaning – Features - Difference between Joint Venture and Consignment - Accounting Procedure - Methods of Keeping Records for Joint Venture Accounts - Method of Recording in co-ventures books - Separate Set of Books Method - Joint Bank Account - Memorandum Joint Venture Account (Including problems)

UNIT-IV: ACCOUNTS FROM INCOMPLETE RECORDS: Single Entry System - Meaning – Features - Difference between Single Entry and Double Entry systems - Defects in Single Entry System - Books and accounts maintained - Ascertainment of Profit - Statement of Affairs and Conversion method (Including problems)

UNIT-V: ACCOUNTING FOR NON-PROFIT ORGANIZATIONS: Non- Profit Organization - Meaning - Features - Receipts and Payments Account - Income and Expenditure Account - Balance Sheet (Including problems)

SUGGESTED READINGS:

1. Accountancy-I: Haneef and Mukherjee, Tata McGraw Hill Co.
2. Principles and Practice of Accounting: R.L. Gupta & V.K. Gupta,Sultan Chand & Sons.
3. Accountancy–I: Tulasian, Tata McGraw Hill Co.
4. Accountancy–I: S.P. Jain & K.L Narang, Kalyani.
5. Advanced Accountancy-I: S.N.Maheshwari&V.L.Maheswari, Vikas.
6. Advanced Accountancy: M Shrinivas& K Sreelatha Reddy, Himalaya Publishers.
7. Financial Accounting: M.N Arora, Tax Mann Publications.

Paper DSC 202: BUSINESS LAWS

Objective: To understand basics of contract act, sales of goods act, IPRs and legal provisions applicable for establishment, management and winding up of companies in India.

UNIT–I: INDIAN CONTRACT ACT: Agreement and Contract - Essentials of a valid contract - Types of contracts - Offer and Acceptance - Essentials of valid offer and acceptance - Communication and revocation of offer and acceptance - Consideration - definition - Essentials of valid consideration - Modes of Discharge of a contract - Performance of Contracts - Breach of Contract - Remedies for Breach - Significance of Information Technology Act

UNIT–II: SALE OF GOODS ACT AND CONSUMER PROTECTION ACT: Contract of Sale: Essentials of Valid Sale - Sale and Agreement to Sell – Definition and Types of Goods - Conditions and Warranties - Caveat Emptor - Exceptions - Unpaid Seller - Rights of Unpaid Seller. Consumer Protection Act 1986: Definition of Consumer - Person - Goods - Service - Consumer Dispute - Consumer Protection Councils - Consumer Dispute Redressal Agencies - Appeals

UNIT–III: INTELLECTUAL PROPERTY RIGHTS: Trade Marks: Definition - Registration of Trade Marks - Patents: Definition - Kinds of Patents - Transfer of the Patent Rights - Rights of the Patentee - Copy Rights: Definition - Rights of the Copyright Owner - Terms of Copy Right - Copy Rights Infringement - Other Intellectual Property Rights: Trade Secrets - Geographical Indications

UNIT–IV: MANAGEMENT OF COMPANIES AND MEETINGS: Director: Qualification - Disqualification - Position - Appointment - Removal - Duties and Liabilities - Loans - Remuneration - Managing Director - Corporate Social Responsibility - Corporate Governance. Meeting: Meaning - Requisites - Notice - Proxy - Agenda - Quorum - Resolutions - Minutes - Kinds - Shareholder Meetings - Statutory Meeting - Annual General Body Meeting - Extraordinary General Body Meeting - Board Meetings

UNIT–V: WINDING UP: Meaning - Modes of Winding Up - Winding Up by tribunal - Voluntary Winding Up - Compulsory Winding Up - Consequences of Winding Up - Removal of name of the company from Registrar of Companies - Insolvency and Bankruptcy code - 2016.

SUGGESTED READINGS:

1. Company Law: ND Kapoor, Sultan Chand and Co.
2. Company Law: Rajashree. – HPH
3. Business Law - Kavitha Krishna, Himalaya Publishing House
4. Business Laws – Dr. B. K. Hussain, Nagalakshmi - PBP
5. Company Law: Prof. G. Krishna Murthy, G. Kavitha, PBP
6. Company Law and Practice: GK Kapoor& Sanjay Dhamija, Taxmann Publication.
7. Company Law: Revised as per Companies Act- 2013: KC Garg et al, Kalyani Publication.
8. Corporate Law: PPS Gogna, S Chand.
9. Business Law: D.S. Vital, S Chand
10. Company Law: Bagrial AK, Vikas Publishing House.

Paper SEC1 (a): PRINCIPLES OF INSURANCE

Objectives: To make Students to learn Principles of Insurance. UNIT I: RISK MANAGEMENT AND INSURANCE & INSURANCE TERMINOLOGY: Risk Management -Types of Risks - Actual and Consequential Losses - Management of Risks - Different Classes of Insurance - Importance of Insurance - Management of Risk by Individuals and Insurers - Fixing of Premiums – Reinsurance - Role of Insurance in Economic Development and Social Security - Constituents of Insurance Market - Operations of Insurance Companies - Operations of Intermediaries - Specialist Insurance Companies - Role of Regulators - Common and specific terms in Life and Non-Life Insurance - Understanding Insurance Customers - Customer Behavior at Purchase Point - Customer Behavior when Claim Occurs - Importance of Ethical Behavior

UNIT II: INSURANCE CONTRACT AND INSURANCE PRODUCTS: Insurance Contract Terms - Principles of Insurance: Principle of Insurable Interest, Principle of Indemnity, Principle of Subrogation, Principle of Contribution, Relevant Information Disclosure, Principle of utmost Good Faith, Relevance of Proximate Cause - Life Insurance Products: Risk of Dying Early - Risk of Living too Long - Products offered - Term Plans - Pure Endowment Plans - Combinations of Plans - Traditional Products - Linked Policies - Features of Annuities and Group Policies - General Insurance Products: Risks faced by Owner of Assets - Exposure to Perils - Features of Products Covering Fire and Allied Perils - Products covering Marine and Transit Risks - Products covering Financial Losses due to Accidents - Products covering Financial Losses due to Hospitalization - Products Covering Miscellaneous Risks

SUGGESTED READINGS:

1. Principles of Insurance : A Publication of the Insurance Institute of India
2. Principles of Insurance : Telugu Academy, Hyderabad
3. Guide to Risk Management : Sagar Sanyal
4. Principles of Insurance : Dr V Padmavathi,Dr V Jayalakshmi - PBP
5. Insurance and Risk Management : P.K. Gupta
6. Insurance Theory and Practice : Tripathi PHI
7. Principles of Insurance Management: Neelam C Gulati, Excel Books
8. Life and Health Insurance : Black, JR KENNETH & Harold Skipper, Pearson
9. Principles of Risk Management and Insurance: George E Rejda (13th^ Edition)
10. Risk Management and Insurance : Trieschman ,Gustavson and Hoyt. South Western College Publishing, Cincinnati, Ohio

Suggested Websites:

1) www.irda.gov.in 2) www.polocyholder.gov.in 3) www.irdaindia.org.in

Paper SEC1 (b): FOUNDATION OF DIGITAL MARKETING

Objective: To make students to understand Foundation of digital marketing.

UNIT I: DIGITAL MARKETING FOUNDATIONS: Digital Marketing Strategy - Exploring Digital Marketing - Starting with the Website - Foundations of Analytics - Search Engine Optimization - Search and Display Marketing - Social Media Marketing - Video Marketing.

UNIT II: OPTIMIZING MARKETING EMAILS, MOBILE MARKETING

FOUNDATIONS AND CONTENT MARKETING FOUNDATIONS:

Email marketing tools and setup - Email marketing segmentation, personalization and mobile friendly design - Content marketing foundations - Blogs for content marketing - Content marketing for staying relevant - Newsletters for content marketing - Mobile marketing foundations

SUGGESTED READINGS:

1. The Art of Digital Marketing: The Definitive Guide to Creating Strategic, Targeted, and Measurable Online Campaigns by Ian Dodson, Wiley
2. Fundamentals of Digital Marketing by Puneet Singh Bhatia, Pearson
3. Foundations of Digital Marketing: Dr. K.V. NAgaraj.K Usha Rani - PBP
4. Digital Marketing by Vandana Ahuja, Oxford
5. Digital Marketing by Seema Gupta, McGraw Hill
6. Digital Marketing For Dummies by Ryan Deiss and Russ Henneberry

Paper SEC2 (a): PRACTICE OF LIFE INSURANCE

Objective: To make students to learn Practice of Life Insurance.

UNIT-I: INTRODUCTION TO LIFE INSURANCE AND TYPES OF LIFE INSURANCE POLICIES AND PREMIUM CALCULATION: Meaning evolution, growth and principles of Life Insurance – Life Insurance Organizations in India – Competition and Regulation of Life Insurance - Types of Life Insurance Policies – Term, Whole Life, Endowment, Unit Linked and with or without Profit Policies – Customer Evaluation – Policy Evaluation – Group and Pension Insurance Policies – Special features of Group Insurance/Super Annuation Schemes – Group Gratuity Schemes. Computation of Premiums - Meaning of Premium, its calculation- Rebates – Mode of Rebates – Large sum assured Rebates – Premium Loading – Rider Premiums – Computation of Benefits – Surrender value – Paid up value.

UNIT-II: SETTLEMENT OF CLAIMS RISK & UNDERWRITTINGS AND FINANCIAL PLANNING & TAX SAVING: Settlement of claims: Intimation Procedure, documents and settlement procedures - Underwriting: The need for underwriting – Guiding principles of Underwriting – Factors affecting Insurability – Methods of Life Classification – Laws affecting Underwriting - Financial Planning and taxation: Savings – Insurance vis-à-vis- Investment in the Units Mutual Funds, Capital Markets – Life Insurance in Individual Financial Planning – Implications in IT treatment.

SUGGESTED READINGS:

1. Practice of Life Insurance: Insurance Institute of India, Mumbai.
2. Insurance and Risk Management: P.K.Gupta, Himalaya Publishing House, Mumbai.
3. Fundamentals of Life Insurance Theories and Applications: Kanika Mishra, Prentice Hall
4. Principles of Life Insurance – Dr. V. Padmavathi, Dr. V. Jayalakshmi - PBP
5. Managing Life Insurance: Kutty, S.K., Prentice Hall of India: New Delhi
6. Life and Health Insurance: Black, Jr. Kenneth and Harold Skipper Jr., Prentice Hall, Inc., England.
7. Life Insurance: Principles and Practice: K.C. Mishra and C.S. Kumar, Cengage Learning, New Delhi.
8. Life Insurance in India: Sadhak, Respose Books, New Delhi.

Paper SEC2 (b): WEB DESIGN AND ANALYTICS

Objective: To make students to understand the Fundamentals of Web design and Analytics.

UNIT I: WEB DESIGN AND OPTIMIZING CONVERSION RATES: Exploring and learning web design – Understanding Conversion rate optimization (CRO) – Setting CRO

• Understanding target audience – Optimization champion

UNIT II: GOOGLE ANALYTICS:

Getting started with Google Analytics – Core concepts – Additional interface features – Using reports – Audience reports – Acquisition reports – Social reports – Behavior reports – Track events – Conversion reports – Additional features

SUGGESTED READINGS:

1. The Art of Digital Marketing: The Definitive Guide to Creating Strategic, Targeted, and Measurable Online Campaigns by Ian Dodson, Wiley
2. Fundamentals of Digital Marketing by Puneet Singh Bhatia, Pearson
3. Digital Marketing by Vandana Ahuja, Oxford
4. Digital Marketing by Seema Gupta, McGraw Hill
5. Digital Marketing For Dummies by Ryan Deiss and Russ Henneberry
6. Don‘t Make Me Think Revisited: A Common Sense Approach to Web Usability By Steve Krug
7. Web Analytics 2.0 – Avinash Kaushik
8. Successful Analytics by Brian Clifton
9. Math and Stats for Web Analytics and Conversion Optimization by Himanshu Sharma

Paper DSC 301: ADVANCED ACCOUNTING

Objective: To acquire accounting knowledge of partnership firms and joint stock companies

UNIT-I: PARTNERSHIP ACCOUNTS-I: Meaning - Partnership Deed - Capital Accounts (Fixed and Fluctuating) - Admission of a Partner

• Retirement and Death of a Partner (Excluding Joint Life Policy)(Including problems)

UNIT-II: PARTNERSHIP ACCOUNTS-II: Dissolution of Partnership - Insolvency of a Partner (excluding Insolvency of all partners) - Sale to a Company (Including problems)

UNIT-III: ISSUE OF SHARES, DEBENTURES, UNDERWRITING AND BONUS SHARES: Issue of Shares at par, premium and discount - Pro-rata allotment - Forfeiture and Re-issue of Shares - Issue of Debentures with Conditions of Redemption - Underwriting: Meaning – Conditions - Bonus Shares: Meaning - SEBI Guidelines for Issue of Bonus Shares - Accounting of Bonus Shares (Including problems)

UNIT-IV: COMPANY FINAL ACCOUNTS AND PROFIT PRIOR TO INCORPORATION: Companies Act, 2013: Structure - General Instructions for preparation of Balance Sheet and Statement of Profit and Loss - Part-I: Form of Balance Sheet - Part-II: Statement of Profit and Loss - Preparation of Final Accounts of Companies - Profits Prior to Incorporation - Accounting treatment (Including problems)

UNIT-V: VALUATION OF GOODWILL AND SHARES: Valuation of Goodwill: Need - Methods: Average Profits, Super Profits and Capitalization Methods -Valuation of Shares: Need - Net Assets, Yield and Fair Value Methods. (Including problems)

SUGGESTED READINGS:

1. Principles and Practice of Accounting: R.L. Gupta & V.K. Gupta,Sultan Chand & Sons.
2. Advanced Accountancy: Shukla and Grewal, S.Chand & Co.
3. Advanced Accountancy: R.L.Gupta&Radhaswamy, Sultan Chand & Sons.
4. Advanced Accountancy (Vol-II): S.N.Maheshwari&V.L.Maheswari, Vikas.
5. Advanced Accountancy: Dr. G. Yogeshwaran, Julia Allen - PBP
6. Accountancy–III: Tulasian, Tata McGraw Hill Co.
7. Advanced Accountancy: Arulanandam; Himalaya.
8. Accountancy–III: S.P. Jain & K.L Narang, Kalyani Publishers.
9. Guidance Note on the Revised Schedule VI to the Companies Act, 1956, The Institute of Chartered Accounts of India.
10. Advanced Accounting (IPCC): D. G. Sharma, Tax Mann Publications.

Paper DSC 302: BUSINESS STATISTICS - I

Objective: To inculcate analytical and computational ability among the students.

UNIT-I: INTRODUCTION: Origin and Development of Statistics - Definition - Importance and Scope - Limitations of Statistics - Distrust of Statistics. Statistical Investigation: Planning of statistical investigation - Census and Sampling methods - Collection of primary and secondary data - Statistical errors and approximation - classification and Tabulation of data - Frequency distribution

UNIT – II: DIAGRAMMATIC AND GRAPHIC PRESENTATION: Diagrammatic presentation: One Dimensional and Two Dimensional Diagrams - Pictograms - Cartograms - Graphic presentation: Technique of Construction of Graphs - Graphs of Frequency Distribution - Graphs of Time Series or Histograms

UNIT-III: MEASURES OF CENTRAL TENDENCY : Introduction -Significance - Arithmetic Mean - Geometric Mean - Harmonic Mean – Mode - Median - Quartiles and Percentiles - Simple and Weighted Averages - Uses and Limitations of different Averages

UNIT-IV: MEASURES OF DISPERSION, SKEWNESS AND KURTOSIS: Measures of Dispersion: Significance - Characteristics - Absolute and Relative Measures - Range

• Quartile Deviation - Mean Deviation- Standard Deviation - Coefficient of Variation Measures of Skewness - Karl Pearson‘s Coefficient of Skewness - Bowley‘s Coefficient of Skewness - Kelly‘s Measure of Skewness - Kurtosis: Mesokurtosis, Platy kurtosis and Leptokurtosis

UNIT-V: CORRELATION: Meaning -Types - Correlation and Causation - Methods: Scatter Diagram - Karl Person's Coefficient of Correlation - Probable Error and Interpretation of Coefficient of Correlation - Rank Correlation - Concurrent Deviation Method

SUGGESTED READINGS:

1. Statistics for Management: Levin & Rubin, Pearson
2. Fundamentals of Statistics: Gupta S.C, Himalaya
3. Statistics: E. Narayanan Nadar, PHI Learning
4. Business Statstics – I: Dr. Obul Reddy, Dr. D. Shridevi - PBP
5. Business Statistics: Dr. J. K. Thukral, Taxmann Publications
6. Business Statistics: K. Alagar, Tata McGraw Hill
7. Fundamentals of Statistical: S. P Gupta, Sultan Chand
8. Business Statistics: J. K. Sharma, Vikas Publishers
9. Business Statistics: S. L Aggarwal, S. L. Bhardwaj, Kalyani Publications
10. Statistics-Problems and Solutions: Kapoor V.K, S. Chand
11. Statistics - Theory, Methods and Applications: Sancheti D.C. & Kapoor V.K
12. Business Statistics: S. K. Chakravarty, New Age International Publishers
13. Statistics: Andasn,Sweenly,Williams,Cingage.

Paper SEC3 (a): PRACTICE OF GENERAL INSURANCE

Objective: To make the student understand general policies and accounting.

UNIT I: GENERAL INSURANCE POLICIES: Introduction to General Insurance-Origin of general insurance—Classification of General Insurance Companies—Indian and International Insurance Market—various roles in Insurance industry—Policy Documents and forms—insurance proposals and forms—General Insurance Products-Fire, Marine, Motor, Liability, Personal Accident and Specialty Insurance, Engineering and other insurance.

UNIT II: UNDERWRITING, PREMIUMS, CLAIMS AND INSURANCE RESERVES AND ACCOUNTING: Concept of Underwriting—Underwriting Process—Risk sharing and its methods—risk management and steps involved in it—Rating and Premiums—concept of soft and hard markets—Concept of Claim-understanding the process of claim management—claims fraud and fraud prevention—Insurance reserves and accounting—different types of reserves of insurance companies—reserving process followed by insurance companies—Insurance accounting.

SUGGESTED READINGS:

1. Practice of General Insurance – Insurance Institute of India. 2. Practice of General Insurance – D.S. Vittal-HPH.
2. Principles & Practice of Insurance- Dr. P. Periasamy – HPH.
3. Risk Management: A Publication of the Insurance Institute of India.
4. Practice of General Insurance: Dr. V. Padmavathi, Dr. V. Jayalakshmi, PBP.
5. Insurance Theory and Practice: Tripathi PHI
6. Life and Health Insurance: Black, JR KENNETH & Harold Skipper, Pearson
7. Risk Management and Insurance : Trieschman, Gustavson and Hoyt 9. South Western College Publishing Cincinnati, Ohio.

Paper SEC3 (b): SOCIAL MEDIA MARKETING

Objective: To make students to understand the Social Media marketing.

UNIT I: SOCIAL MEDIA MARKETING:

Building an online community – Understanding Social Media Marketing – Marketing and

building presence on Facebook – Marketing and building presence on Twitter – Employer

branding on LinkedIn

UNIT II: ONLINE ADVERTISING ON SOCIAL MEDIA:

Facebook advertising overview – How Facebook ads work – How to create Facebook ads –

Additional advertising options and best practices for Facebook advertising – Marketing and

monetizing on YouTube – Customize your YouTube Channel – Video optimization on YouTube

• YouTube Analytics

SUGGESTED READINGS:

1. The Art of Digital Marketing: The Definitive Guide to Creating Strategic, Targeted, and

Measurable Online Campaigns by Ian Dodson, Wiley

2. Fundamentals of Digital Marketing by Puneet Singh Bhatia, Pearson
3. Digital Marketing by Vandana Ahuja, Oxford
4. Tuten: Social Media Marketing, sage
5. Digital Marketing by Seema Gupta, McGraw Hill
6. Social Media Marketing All-In-One for Dummies By Jan Zimmerman and Deborah Ng
7. Facebook Growth Hacking: How to Correctly Set Up and Maintain Your Facebook Presence

and Gain Massive Amounts of Fans (Social Media Marketing) by Jeff Abston

8. Youtube Influencer: How To Become a Youtube Influencer, Why Influencer Marketing

Matters, and How To Monetize Your Channel by Jeff Abston