GOVERNMENT OF KARNATAKA

DEPARTMENT OF COLLEGIATE EDUCATION

GOVERNMENT FIRST GRADE COLLEGE, HALIYAL – 581329
TEACHING PLAN 2022-2023
Faculty : DESHAPPA RATHOD
Course : B COM II SEMESTER - B (Work load 3 Hrs/Week)
Subject : HUMAN RESOURCE MANAGEMENT (Total Hours 45-50)
Instrument
Module No Details of Module Used Duration Date Initial

Unit - 1 Introduction:
Evolution, meaning, definition, scope,
Black Board 24/04/2023
objectives and functions of HRM; ICT 10 Hours to
organization of HR department; qualities of 15/05/2023
HR manager; HRM v/s personnel
management; environment of HRM –
External and internal forces
Unit - 2 Human Resource Planning:
Meaning, importance and benefits of HRP;
Black Board 16/05/2023
characteristics of HRP; need for planning; ICT 10 Hours to
HRP Process - job analysis, job design, Job 06/06/2023
description and job specification; meaning
of recruitment and selection; recruitment
and selection process
Unit - 3 Training and Induction:
Meaning of training and induction;
Black Board 07/06/2023
objectives and methods of induction; ICT 12 Hours to
identification of training needs; objectives,
07/07/2023
benefits and methods of training; criteria
of effective training methods; promotion
and demotion – meaning and criteria;
methods of training; concepts of transfers
and separation.
Unit - 4 Wage and Salary Administration:
Meaning, objectives and components of 08/07/2023
Black Board 12 Hours to
employee compensation; determinants of ICT 12/08/2023
pay structure and level; methods of wage
fixation – individuals and group incentives;
bonus, fringe benefits and job evaluation
systems; stock-ownership plans
Reference books:
1. Dr. G B Baligar, Human Resource Management, Ashok Prakashan Hubli
2. K D Basava, Human Resource Management, Vidyavahini Prakashan, Hubli
3. S M Bhandari, Human Resource Management, Kumta

SIGNATURE OF THE FACULTY SIGNATURE OF THE HOD PRINCIPAL

 GOVERNMENT OF KARNATAKA
DEPARTMENT OF COLLEGIATE EDUCATION
GOVERNMENT FIRST GRADE COLLEGE, HALIYAL – 581329
TEACHING PLAN 2022-2023
Faculty : DESHAPPA RATHOD
Course : B COM VI SEMESTER (ABC) (Work load 4 Hrs/Week)
Subject : PRINCIPLES OF FOREIGN EXCHANGE ( Total Hours: 60)
Module Details of Module Instruments Duration Date Initial
No Used

Unit - 1 Introduction:
Meaning of foreign exchange (Forex), forex
transaction and forex market; structure of Forex Black Board 24/04/202
market – Over-the-Counter (OTC) market – spot ICT 10 3 to
and forward markets; participants – whole or 09/05/202
inter-bank market and retail; international banks, 3
bank customers, non-bank dealers, FX brokers
and central banks.;
Unit - 2 Forex Markets and Rate
Spot Market – meaning ad quotations – direct and
indirect quotes; European and American terms; Black Board 12 10/05/202
cross exchange rate; bid-ask spread; forward ICT 3 to
market – meaning and quote; premium or 31/05/202
discount; forward cross exchange rate; (problems 3
relating thereto)
Unit - 3 Exchange Rate Determination:
Theories – Interest Rate Parity Theory, the 01/06/202
Purchasing Power Parity Theory; Fisher’s Effect Black Board 14 3 to
and International Fisher Effect; factors ICT 28/06/202
determining exchange rates; fixed, floating, 3
crawling rates, etc., (problems relating thereto)
Unit - 4 Forex Risk Management – I:
Meaning of risk/exposure; types of risk –
transaction, translation and economic risk; Black Board 29/06/202
internal and external risk management ICT 12 3 to
techniques; internal -currency of invoicing, 22/07/202
leading and lagging; netting – meaning and types; 3
reinvoicing centre (simple problems) and
External Techniques (Theory only) – forward
contracts, currency futures, interest rate futures,
currency options - call and put options, swaps
Unit - 5 Forex Risk Management – II:
Translation Exposure – Meaning and 12 23/07/202
significance; translation methods – current and Black Board 3 to
no-current methods; monetary and non-monetary ICT 12/08/202
methods; temporal methods; economic exposure 3
– meaning and measurement.
Reference books:
1. Dr. M L Guledagudda, principles of foreign Exchange, Sri Sai Publication Gadag
2. Dr. G B Baligar, Principles of Foreign Exchange, Ashok Prakashan Hubli
3. K D Basava, Principles of Foreign Exchange, Vidyavahini Prakashan, Hubli

SIGNATURE OF THE FACULTY SIGNATURE OF THE HOD PRINCIPAL

GOVERNMENT OF KARNATAKA
 DEPARTMENT OF COLLEGIATE EDUCATION
GOVERNMENT FIRST GRADE COLLEGE, HALIYAL – 581329
TEACHING PLAN 2022-2023
Faculty : MADIWALAPPA MANENAKOPPA
Course : B COM VI SEMESTER- ABC (Work load 4 Hrs/Week)
Subject : COST ACCOUNTING-II ( Total Hours: 60)
Module Details of Module Instruments Duration Date Initial
No Used

Unit - 1 Reconciliation of Cost and Financial Accounts:

Meaning, need and reasons for reconciliation; Black Board 10 Hours 24/04/2023
Preparation of reconciliation statement. to
09/05/2023
Unit - 2 Costing Methods:
Output costing, Job costing and Contract costing:
Output costing, meaning, application and cost
procedure; problems relating thereto; Job Costing – 10/05/2023
meaning, application and cost procedure; problems Black Board 16 Hours to
relating thereto; Contract Costing – meaning, 10/06/2023
application and accounting treatment; job costing v/s
contract costing; measurement of WIP and profits on
incomplete contracts; cost plus contracts.
Unit - 3 Costing Methods:
Process Costing: Process Costing – meaning,
features and application; job costing v/s process Black Board 14 Hours 11/06/02023
costing; process cost accounts – treatment of normal to
loss, abnormal loss and gains; inter-process profits; 05/07/2023
accounting for joint and by-products – meaning and
features of joint and by-products; apportionment of
joint costs.
Unit -4 Costing Methods:
Service Costing – meaning, features and
classification of service costing; operating costing – Black Board 10 Hours 06/07/2023
meaning and application; cost unit in operating to
costing; classification of cost; preparation of cost 22/07/2023
sheet of transportation, boiler house and canteen
organization.
Unit - 5 Activity-Based Costing:
Meaning and Definitions; key terms – cost objects,
activities, cost pools, cost drivers, cost hierarchies; 24/07/2023
salient features of ABC; implementation; comparing Black Board 10 Hours to
ABC with traditional costing system; limitations of 12/08/2023
ABC; simple problems relating thereto.
Reference books:
1. Dr. G B Baligar, Cost Accounting-II, Ashok Prakashan Hubli
2. M C Vagge, Cost Accounting-II, Gadag
3. S N Maheshwari and N N Maheshwari, Advanced Cost Accounting, Delhi

SIGNATURE OF THE FACULTY SIGNATURE OF THE HOD PRINCIPAL

GOVERNMENT OF KARNATAKA
DEPARTMENT OF COLLEGIATE EDUCATION
 GOVERNMENT FIRST GRADE COLLEGE, HALIYAL – 581329
TEACHING PLAN 2022-2023
Faculty : MADIWALAPPA MANENAKOPPA
Course : IV SEMESTER-NON COMMERCE STUDENTS (Work load 3 Hrs/Week)
Subject : CORPORATE GOVERNANCE(OEC) ( Total Hours: 60)
Modules Details of Module Instruments Duration Date Initial

Unit - 1 Corporate Governance

Introduction, Its importance, Principles of corporate
governance, OECD Principles of corporate governance, Theories
of corporate governance-Agency theory and stewardship Black Board 24/04/2023
theory, Models of corporate governance around the world, and ICT 10 Hours to
Need for good corporate governance - Evolution of Corporate 18/05/2023
Governance – Ancient and Modern Concept - Concept of
Corporate Governance, Generation of Value from Performance -
Principles of Corporate Governance
Unit - 2 Corporate and Board Management
Corporate Business Ownership Structure - Board of Directors –
Role, Composition, Systems and Procedures - Fiduciary
relationship - Types of Directors Black Board 19/05/2023
Promoter/Nominee/Shareholder/Independent - Rights, Duties and ICT 10 Hours to
and Responsibilities of Directors; Role of Directors and 09/06/2023
Executives – Responsibility for Leadership, Harmony between
Directors and Executives -Training of Directors- need, objective,
methodology - Scope and Responsibilities and competencies for
directors - Executive Management Process, Executive
Remuneration - Functional Committees of Board - Rights and
Relationship of Shareholders and Other Stakeholders
Unit - 3 Legal and Regulatory Framework of Corporate Governance
Need for Legislation of Corporate Governance - Legislative
Provisions of Corporate Governance in Companies Act 1956, 10/06/2023
Securities (Contracts and Regulations) Act, 1956 (SCRA), Black Board 07 Hours to
Depositories Act 1996, Securities and Exchange Board of India and ICT 24/06/2023
Act 1992, Listing Agreement, Banking Regulation Act, 1949 and
Other Corporate Laws - Legal Provisions relating to Investor
Protection
Unit -4 Board Committees and Role of Professionals
Board Committees - Audit Committee, Remuneration
Committee, Shareholders’ Grievance Committee, other
committees - Need, Functions and Advantages of Committee
Management - Constitution and Scope of Board Committees - Black Board 29/06/2023
Board Committees’ Charter - Terms of Reference and and ICT 10 Hours to
Accountability and Performance Appraisals - Attendance and 20/07/2023
participation in committee meetings - Independence of
Members of Board Committees - Disclosures in Annual Report;
Integrity of Financial Reporting Systems - Role of Professionals
in Board Committees - Role of Company Secretaries in
compliance of Corporate Governance
Unit - 5 Corporate Governance – Codes and Practices
Introduction - Major Expert Committees’ Reports of India - Black Board 21/07/2023
Study of Codes of Corporate Governance - Best Practices of and ICT 08 Hours to
Corporate Governance - Value Creation through Corporate 12/08/2023
Governance - Corporate Governance Ratings.
Reference: 1. Fernando .A.C, CorporateGovernance, Pearson Education 2. Prentice D.D. and PRJ Holland, Contemporary Issues in
Governance, Clarendon Press.

Signature of the Faculty Signature of the HOD PRINCIPAL

GOVERNMENT OF KARNATAKA
 DEPARTMENT OF COLLEGIATE EDUCATION
GOVERNMENT FIRST GRADE COLLEGE, HALIYAL – 581329
TEACHING PLAN 2022-2023
Faculty : MAHADEVAPPA SULLAD
Course : B COM II SEMESTER - B (Work load 1 Hr/Week)
Subject : HUMAN RESOURCE MANAGEMENT (Total Hours 45-50)
Instrument
Module No Details of Module Used Duration Date Initial

Unit - 5 Performance Measurement:

Meaning, objectives, nature, scope and
01/06/2023
characteristics of performance measurement; Black Board
12 Hours to
essentials of effective performance measurement; ICT 12/08/2023
methods of appraising performance – behaviour-
oriented methods and result-oriented methods.
Reference books:
1. Dr. G B Baligar, Human Resource Management, Ashok Prakashan Hubli
2. K D Basava, Human Resource Management, Vidyavahini Prakashan, Hubli
3. S M Bhandari, Human Resource Management, Kumta

SIGNATURE OF THE FACULTY SIGNATURE OF THE HOD PRINCIPAL

GOVERNMENT OF KARNATAKA
DEPARTMENT OF COLLEGIATE EDUCATION
GOVERNMENT FIRST GRADE COLLEGE, HALIYAL – 581329
TEACHING PLAN 2022-2023
Faculty : MAHADEVAPPA SULLAD
Course : B COM VI SEMESTER - A (Work load 1 Hr/Week)
Subject : HUMAN RESOURCE MANAGEMENT (Total Hours 45-50)
Instrument
Module No Details of Module Used Duration Date Initial

Unit - 4 Services Pricing, Distribution and Promotion

Strategy:
Concept of services pricing, features, objectives
01/06/2023
and strategies for pricing of services; Service Black Board 14 Hours to
Distribution – need, service channels – direct ICT 12/08/2023
distribution, outsourcing, intermediaries,
electronic channels; Service Promotion –
objectives, strategies for services promotion, sales
promotion and advertisement. 14 Hours.
Reference books:
1. Dr. G B Baligar, Human Resource Management, Ashok Prakashan Hubli
2. K D Basava, Human Resource Management, Vidyavahini Prakashan, Hubli
3. S M Bhandari, Human Resource Management, Kumta

SIGNATURE OF THE FACULTY SIGNATURE OF THE HOD PRINCIPAL