snr sons college (autonomous) · public deposits, ploughing back of profits , bank credit and trade...

SNR SONS COLLEGE (AUTONOMOUS)(Re Accredited With ‘A’ Grade by NAAC & An ISO 9001:2008 Certified Institution)

(Affiliated to Bharathiar University)

(Approved by Govt., of Tamil Nadu , UGC & AICTE)

COIMBATORE -641006

SYLLABUSB.Com

DEPARTMENT OF COMMERCE

ACADEMIC YEAR 2017-2018

(2015 BATCH)

S.N.R. SONS COLLEGE (Autonomous)(Affiliated to Bharathiar University)

(Re-Accredited with ‘A’ Grade by NAAC)(An ISO 9001:2008 Certified Institution)

S.N.R. College Road, Coimbatore-641 006, Tamil Nadu, India.Phone: (0422) 2562788 Fax: (0422) 2560387 Website: www.snrsonscollege.org

“Scheme of Examination along with Distribution of Marks and Credits”CBCS PATTERN

UNDER GRADUATE PROGRAMMESB.Com Degree Course

(For the students admitted during the academic year 2015 - 2016 and onwards)Instructio

Part Study Components and Course Title with nal CIA CE Total Creditcourse code Hours/

WeekSEMESTER I

I Language: 15T01 Tamil – I / 15H01 Hindi – I / 525 75 100 3

French – I / Malayalam – III 15E01 English – I 5 25 75 100 3

III CORE I-15CO101 – 625 75 100 5

Principles of Accountancy

III CORE II - 15CO102 – 625 75 100 4

Business Organisation

III ALLIED I: 15CO103 – 625 75 100 4

Indian EconomyIV 15ES01 -Environmental Studies@ 2 10 40 50* 2

Total 500 21

SEMESTER II

I Language: 15T02 Tamil – 2 / Hindi – 2 /French 5 25 75 100 3– 2 / Malayalam – 2

II 15E02 English- II 5 25 75 100 3

IIICORE III - 15CO201 6 25 75 100 5Financial Accounting

IIICORE IV - 15CO202 4 40 60 100 3Computer Practical – I (MS –Office)

IIISUPPORTIVE COURSE-I 15CB104 3 25 75 100 4Business Environment

III ALLIED II : 15CO203 5 25 75 100 4Economic Analysis

IV 15VE01 -Value Education@ 2 10 40 50* 2Total 600 24








WeekSEMESTER I



III CORE I-15CO101 – 625 75 100 5


III CORE II - 15CO102 – 625 75 100 4


III ALLIED I: 15CO103 – 625 75 100 4


Total 500 21

SEMESTER II


II 15E02 English- II 5 25 75 100 3













WeekSEMESTER I



III CORE I-15CO101 – 625 75 100 5


III CORE II - 15CO102 – 625 75 100 4


III ALLIED I: 15CO103 – 625 75 100 4


Total 500 21

SEMESTER II


II 15E02 English- II 5 25 75 100 3






SEMESTER III

IIICORE V -15CO301 5 25 75 100 5Cost Accounting

IIICORE VI - 15CO302 5 25 75 100 5Higher Financial Accounting

IIIELECTIVE- I 15CO303 5 25 75 100 4Banking Theory law & practice

IIIALLIED III -15CO304

5 25 75 100 4Business Mathematics

IV Skill Based Course –I - 15CO305 5 25 75 100 3Executive Communication

IV

15BCT01 Basic Tamil I/@ 75 --75*

215AD01 Advanced Tamil I# -- 7515NM01-Non Major-I PersonalityDevelopment# --

75

Total 500 23SEMESTER IV

IIICORE VII -15CO401 5 25 75 100 5Corporate Accounting - I

IIICORE VIII- 15CO402 5 25 75 100 4Management Concepts

III CORE IX - 15CO403 5 40 60 100 3Computer Practical II - Tally

IIISUPPORTIVE COURSE-II 15CB204Principles of Insurance -- 25 75 100 4

IIIALLIED IV: 15CO404 5 25 75 100 4Business Statistics

IVSkill Based Course –II -15CO405 5 25 75 100 3Principles of Auditing

IV

15BCT02 Basic Tamil I /@ 75 --

75*2

15AD02 Advanced Tamil II# -- 75

15NMO2- Non Major General awareness# -- 75

Total 600 25SEMESTER V

IIICORE X -15CO501

6 25 75 100 4Corporate Accounting- II

IIICORE XI -15CO502 5 25 75 100 3Marketing Management

IIICORE XII -15CO503

6 25 75 100 4Direct Taxation

IIICORE XIII –15CO504- FinancialManagement 6 25 75 100 4

III CORE XIV 15CO507- Institutional Training 2 40 60 100 2

III Elective II- 15CO505 – Business Law 5 25 75 100 4

IVSkill Based Course –III -15CO506-Entrepreneurial Development 5 25 75 100 3

700 24SEMESTER VI

III CORE XV –15CO601 6 25 75 100 3Management Accounting

III CORE XVI -15CO602 5 25 75 100 3Financial Institutions & MarketsCORE XVII-15CO603

III Computer Practical III – Commercial 3 40 60 100 3Documentation

IIICORE XVIII-15CO604E-Commerce 5 25 75 100 3

IIICORE XIX-15CO605

Project & Viva voce 2 40 60 100 3

IIISUPPORTIVE COURSE-III-15CB306

Company Law 6 25 75 100 4

IV Skill Based Course –IV-15CO606 5 25 75 100 3Management information systems

V Extension Activities 50 - 50* 1NSS/NCC/SPORTS/YRC/SIS #

700 23

$ - Extra credit courses ** NOT INCLUDED IN TOTAL MARKS

CIA: Continuous Internal AssessmentTotal Marks for theProgramme:3600

CE: Comprehensive ExaminationTotal Credits for theProgramme:140

Dr.V.Nirmala Devi

Chairman, Board of studies in CommerceS.N.R. Sons College, Coimbatore-06

SNR SONS COLLEGE (Autonomous)

DEPARTMENT OF COMMERCE

(ACADEMIC YEAR – 2015 – 2016 ONWARDS)

SUPPORTIVE COURSE

Semester

Paper

II IV VI

1Business

Environment

Principles of

InsuranceCompany Law

2Introduction to

Foreign TradeLogistics Management Consumer Behavior

3 Office ManagementAdvertising and

salesmanship

Stock Market

Instruments and

Operations.

List of Elective papers (Can choose any one of the paper as electives)A Banking Theory Law and Practice

Elective – I B Supply Chain ManagementC Business FinanceA Business Law

Elective – II B Human Resource ManagementC Investment Management

Summary

Part Subject Papers CreditTotalcredits

Papers marksTotalmarks

Part I Language 2 3 6 2 100 200

Part II English 2 3 6 2 100 200

Part III

Core 19 (3/4/5) 71 19 100 1900

Allied 4 4 16 4 100 400

Supportive 3 4 12 3 100 300

Elective 2 4 8 2 100 200

Skill based 4 3 12 4 100 400

Total 131 3600

Part IV Language 2 1 4 2 75 150*

EVS & VE 2 2 4 2 50 100*

Part V

@ Extension 1 1 1 1 50 50*

Total 140 300*

I-SEMESTER

BUSINESS ORGANISATION

COURSE CODE:15CO102 COMPERHENSIVE EXAMINATION-75MARKS

INSTRUCTION HOURS PER WEEK:6 HOURS

Objective: To make the students learn the nature and types of business organizations and

Stock Market operations.

UNIT-I Business – Nature and scope – Objective- Forms of Business Organization – Sole

trader – Partnership Firms- Joint Stock Companies-Co-operative Societies-

Public Enterprises.

UNIT-II Location of business – Factors influencing location – Localization and

Delocalization of industries – Balanced Regional Development -Objectives –

causes of regional imbalances – Sizes of a business Unit and scale of operation.

UNIT-III Sources and requirement of finance – Factors determining the requirement of

fixed capital and working capital – Sources of Finance- Shares, Debentures,

Public Deposits, Ploughing Back of Profits , Bank Credit and Trade Credit-

relative merits and demerits.

UNIT- IV Stock Exchange – Functions – Procedure of trading – Operators in Stock

Exchange- Listing of Securities- Regulation of Stock Exchange.

UNIT- V Trade Association – Chamber of Commerce- Business Process Outsourcing –

Concepts- Importance – Developments in India.

Text Book:

Business Organisation and Management -Y.K.Bhushan –– Sultan Chand & Sons

Reference Books:

1. Business Organisation and Management -Shukla -– S.Chand & Company Ltd.,

2. Business Administration and Management -Saksena –– Sahitya Bhavan

3. Business Organisation and Management -Singh.B.P & Chopra -– Dhanpat Rai & Sons

4. Office Management -R.K.Chopra –– Himalaya Publishing House

PART-IV

ENVIRONMENTAL STUDIES

Course Code : 15ES01 Comprehensive Examination :75 Marks

INSTRUCTION HOURS PER WEEK: 2 HOURS

Text Book:

Environmental studies for under graduate courses –Bharathiar University

Reference Books:

1. Environmental Education– V.K.Nantha

2. A Text Book of Environmental Studies – Thangamani .A and T.Shymala

UNIT -I The Multi disciplinary nature of environmental studies

UNIT -II Ecosystems

UNIT -III Biodiversity and its Conservation

UNIT -IV Environmental Pollution

UNIT -V Social issues and the Environment

SEMESTER

PART-IV

PAPER –III – INDIAN ECONOMY

Course Code : 15CO103 Comprehensive Examination :75 Marks

Instruction hours per week:5 Hour

Text Book:

Agricultural Economy of India - S.Sankaran

Reference Books:

1. An introduction to Agricultural Economics – S.A.R.Bilgrami

2.Agriculture Economics – R.K. Lekhi & joginter singh

UNIT -I Features of Indian Economy –Meaning of under developed

economy –basic characteristics of Indian economy –causes of

under development –poverty –unemployment –poverty

eradication programmes.

UNIT -II Agriculture : meaning –causes of low productivity –features –

problems –Green revolution –mechanization –merits and

demerits.

UNIT -III INDIAN INDUSTRIES: Industrial policy -1956 to 1980 and

1991- Indian large scale industries definition –small scale

industries and cottage industries –measures to prevent sickness of

small scale industries.

UNIT -IV Infrastructure and economic development : Energy –Transport:

Road –Water and Air.

UNIT -V Economic Reforms : Privatization –liberalization –globalization –

need for foreign capital –MNC’s and foreign collaboration in

industry –impact and problems of foreign aid.

I-SEMESTER

PRINCIPLES OF ACCOUNTANCY

COURSE CODE: 15CO101 COMPERHENSIVE EXAMINATION-75MARKS

INSTRUCTION HOURS PER WEEK: 6 HOURS

Objectives: To make the students learn the Concepts and Conventions of Accounting and

Basic Accounting Framework

UNIT-1 Introduction to Accounting- Meaning, Scope, Need for Accounting-Accounting

Principles – Branches of Accounting –Journal, Ledger, Subsidiary books-Trial

balance

UNIT-1I Final Accounts–Rectification of Errors

UNIT-III Bills of Exchange including accommodation bills- Account Current -Average due

date

UNIT-IV Accounting for Consignment and Joint Venture

UNIT-V Bank Reconciliation Statement –Accounts of Non-profit Organisation

Note: Distribution of Marks between Theory and Problems shall be 20% and 80%

Text Book:

Financial Accounting – Reddy and A.Murthy - Margham Publishers

Reference Books:

1. Advanced Accountancy - Jain and Narang - -Kalyani Publishers

2. Advanced Accountancy -R.L.Gupta, Radhaswamy –– Sultan Chand & Sons

II-SEMESTER

COMPUTER PRACTICAL –I (MS OFFICE)


INSTRUCTION HOURS PER WEEK: 3 hours

OBJECTIVE : To enable the students to work with MS Office

Perform any fifteen

MS Word

1. Type Chairman’s speech/ Auditor’s report / Minutes/ Agenda and perform the

following operations:

Bold, Underline, Font Size, style, Background color, Text color, Line spacing,

Spell Check, Alignment, Header & Footer, Inserting pages and page

numbers, Find and Replace

2. Prepare a Job Application letter along with bio-data using resume wizard

3. Prepare an invitation for college function using text boxes and clip arts

4. Prepare a Class Time table using table menu

5. Prepare a Shareholders meeting letter for 5 members using mail Merge

MS Excel

6. Prepare a mark list of your class (minimum of 5 subjects) and perform the following

operations:

Data Entry, Total, Average, Result and Ranking by using arithmetic and

logical functions and sorting

7. Draw the different type of charts (Line, Pie, Bar) to illustrate year-wise performance

of sales, purchase, profit of a company by using chart wizard

8. Prepare a statement of Bank customer’s account showing simple and compound

interest calculations for 10 different customers using mathematical and logical

functions.

9. Formula Calculation

10. Prepare a product Life Cycle which should contain the following stages

- Introduction , Growth,Maturity, Saturation,Decline

MS PowerPoint

11. Design presentation slides for a product of your choice. The slides must include

name, brand name, type of product, characteristics, special features, price, special

offer etc.

12. Design presentation slides for orgranization details for 5 levels of hierarchy of a

company by using organization chart.

13.Draw Design slides for the headlines News of a popular TV Channel. The

Presentation Should contain the following transactions:

Top down, Bottom up, Zoom in and Zoom out

14. Design presentation slides for the Seminar/Lecture Presentation using animation

effects and perform the following operations: Creation of different slides,

changing background color, font color using wordart.

MS Access

15. Create a Table using Table design and table wizard

16. Create a form using Form wizard

17. Prepare a payroll for employee database of an organization with the following

details: Employee id, Employee name, Date of Birth, Department and

Designation, Date of appointment, Basic pay, DA, HRA and other deductions

if any. Perform Queries

18. Create a report for ‘Employee’ database

II-SEMESTER

ECONOMICS ANALYSIS


INSTRUCTION HOURS:

Objective : To make the students learn the importance and application of economic analysis to

business decision making

UNIT-I Business economics-definitions, nature and scope of business economics, utility

analysis-law of diminishing marginal utility, Methods and tools in economics-

Objectives of firm.

UNIT-II Demand analysis-law of demand- Demand Schedule- Demand Curve-Elasticity of

Demand-Measurement of Elasticity-Consumer Surplus-Demand forecasting

methods. Indifference curve analysis and consumer equilibrium

UNIT-III Production- factors of production-production function-law of returns and returns

to scale- economies of scale- law of supply-cost and revenue-concepts and curves.

UNIT-IV Product pricing-market-definition-features-classification-pricing under perfect

competition-monopoly- monopolistic competition-oligopoly

UNIT-V Factor pricing- marginal productivity theory- rent-theories of interest-liquidity

preference theory of interest-profit-national income-methods of measuring

national income- trade cycle- inflation- MRTP Act- provisions- recent charges.

Text Book:

Economic Analysis- S.Sankaran

Reference Books:

1.Business Economics- S.Sankaran

2.Principles of Economics- M.L.seth

3.Advanced economic theory- K.K.Dewett

4.Modern Micro economics – M.L.Jhingan

II-SEMESTER

FINANCIAL ACCOUNTING


INSTRUCTION HOURS PER WEEK : 6 HOURS

Objectives: To enable the students to learn the financial accounting procedures of small

business firms .

UNIT-I Depreciation- Need and significance of Depreciation - Methods-Reserves and

Provisions

UNIT-II Single Entry System -Features- Statement of Affairs methods and Conversion

method

UNIT-III Royalties excluding sub lease - Investment Accounts

UNIT-IV Departmental accounts- transfer at cost or selling price- Branch accounts

excluding foreign branches.

UNIT-V Hire purchase and installment systems-Accounting aspects.

Note : Distribution of Marks between Theory and Problems shall be 20% and 80%

Text Book:

Financial Accounting – Reddy and A.Murthy -Margham Publishers

Reference Books:

1. Advanced Accountancy - Jain and Narang - -Kalyani Publishers

2. Advanced Accountancy - R.L.Gupta, Radhasamy –– Sultan Chand & Sons

SUPPORTIVE COURSE –I

PART-III

1. BUSINESS ENVIRONMENT

2. INTRODUCTION TO FOREIGN TRADE

3. OFFICE MANAGEMENT

II-SEMESTER

SUPPORTIVE COURSE

BUSINESS ENVIRONMENT

Course Code : 15CB Comprehensive Examination :75 Marks


Objective: To give the basic conceptual knowledge on business environment

Unit I

Business Environment-Concepts-Significance-Types of Environment-Inter Relationship

between economic and non -economic environment-Impact of environment on business -Social

Responsibilities of Business .

Unit II

Industrial Policies and Regulations -Industrial Policy up to1991 -New Industrial Policy -Pubilc,

Private, Joint and Co-operative Sectors -Privatization and Disinvestment -Benefits and

Arguments against Privatization -Privatization in India.

Unit-III

Economic Systems –Meaning –Characteristics -Types of economic systems-Capitalism-

Socialism-Mixed economy -Economic planning -Nature, Scope and Significance of Economic

Planning in India -Achievements and Failures of Economic Planning.

Unit-IV

Legal Environment – bases for legal system -Technological environment-Factors Governing

Technological Environment-Management of Technology -Patents and Trademarks.

Unit-V

Globalisation -Meaning -Features of Current Globalisation -Essential Conditions for

Globalisation -Globalisation of Indian business -Foreign Direct Investment –Concept-

Advantages, Disadvantages and Determinants-India’s policy towards FDI -Multinational

Corporation –Meaning -Merits and Demerits -Control over MNC’s-MNC in India.

Text Book:

Business Environment -Francis Cherunilam

Reference Books :

1. Business Environment -Dr.C.B.Gupta

2. Multinational Corporations -Gupta.N.S

3.Business society and Environment -keith Davis and Robert L.Blomstorm.

4. Society and Culture-Francis E.Merrill

5. Investment and Securities markets in India -V.A.Avadhan

II-SEMESTER

SUPPORTIVE COURSE

INTRODUCTION TO FOREIGN TRADE

Course Code : 15CB Comprehensive Examination :75 Marks


Objectives: To give the basic conceptual knowledge on foreign trade

Text Book:

Foreign Trade Management – Varma and Agarwal

Reference Books:

1.Foreign trade management in India – M.L. Varma

2.International theory and practice – V.A.Avadhani

UNIT -I Foreign trade need –importance and nature of trade –difference

between domestic and foreign trade –merits and demerits of

foreign trade in India’s economic development.

UNIT -II Terms of trade and gains from trade –balance of trade and balance

of payment –Tariffs –Free trade VS Protection –GATT –WTO

UNIT -III Export –Import policy –features –objectives of export-import

policy –Export and import procedure

UNIT -IV India’s foreign trade organization set up –ministry of commerce –

autonomous bodies –PSU’s advisory bodies

UNIT -V Export import finance –source of finance –pre-shipment finance –

post shipment finance –role of commercial banks –role of EXIM

bank –ECGC.

II-SEMESTER

SUPPORTIVE COURSE

OFFICE MANAGEMENT

COURSE CODE:15CB COMPERHENSIVE EXAMINATION-75MARKS


Objective: To give the basic conceptual knowledge on office management

UNIT-I Office: Nature and scope of Office work- significance of office- function of

modern office- qualities of office manager.

UNIT-II Office accommodation and layout: location of office – size and shape of office-

open office and private office – merits and demerits- layout of office – merits of

good layout.

UNIT-III Office stationery and forms: stationery- significance- selection- management of

office supplies- purchasing systems- purchase procedure- storage- forms-

importance- advantages- types- forms designing – form control- steps.

UNIT-IV Records management: objectives- principles- filing – importance-Functions-

essentials of good filing- classification of filling- indexing-methods of indexing.

UNIT-V Office appliances and equipments: office furniture-selection-types of furniture-

office automation-merits and demerits-machines for correspondence-duplicating-

accounting and data processing.

Text Book:

Office Management- R.S.N. PIllai and Bagavathi-

Reference Books:

1.Business Organisation and Management- Y.K.Bhushan –– Sultan Chand & Sons

2.Office Management -R.K.Chopra –– Himalaya Publishing House

II-SEMESTER

VALUE EDUCATION

COURSE CODE:15VE01 COMPERHENSIVE EXAMINATION-75MARKS

INSTRUCTION HOURS: 2 HOURS

UNIT-I Value Education- Meanign and nature of values- Basic characteristics of values-

Essential components of values- Classification of values- Sources of values- value

education- concept and meaning- need for value education- objective of value

education.

UNIT-II Inculcation of values – methods-dialogue-writing-through great personalities-

religious- emotional development- different state of emotions in human life and

emotional maturity.

UNIT-III Value education for social order school, state and community- the school and

religious freedom- equality and dquality in eduction- educiton and social

reconstruction.

UNIT-IV Value education and national goal- Communication, work, service and citizenship

national integration to wards united and secular India

UNIT-V YOGA

Yoga-meaning – importance- yoga and health-yoga and holistic health-joint

exercises- yogasanas- pranamaya(any ten basic yogasanas)

Reference Books :

1.Value oriented education- D.Dhayakara Reddy- DPH.,. NewDelhi

2.Value Education- Dr.N.VEnkaraiah- APH., NewDelhi-02

3.Free yourself form tension with yoga- K.R.Ganesh Babu- AUM Yoga Therapy Research

Institution, Coimbatore.

III – SEMESTER

Elective -1

BANKING THEORY LAW AND PRACTICE

Course Code: 15CO303 Comprehensive Examination :75 Marks

Instruction hours per week: 6 Hours

Objectives: After the successful completion of the course the student should have a

thorough knowledge on Indian Banking System and Acts pertaining to it.

UNIT -I

Banking - Meaning - Classification of banks - Functions of commercial banks -

Credit creation - Nationalization of banks - Recent trends in banking.

UNIT - II

Relationship between banker and customer - Definition of a customer - General and

special relationship between banker and customer - Obligations of a banker - Garnishee

Order - Bankers' rights - Deposit accounts and its types - Facility of nomination - Closing

of bank accounts - Pass book - Legal aspects of entries in the pass book - Deposits of

NRIs.

UNIT-III

Special types of customers - Minor - Married woman - Illiterate person - Lunatics -

Trustees - Executors - Administrators - Joint account.- Joint Hindu Family - Partnership

firm - Joint stock companies - Clubs - Societies - Charitable institution.

UNIT-IV

Negotiable instruments - Definition of negotiable instrument - Features - Holder and

Holder in due course - Payment in due course - Holder for value - Endorsement -

definition - Legal provisions - Rules regarding forms of endorsement regular forms of

endorsement - Kinds of endorsement.

UNIT -V

Crossing of cheques - Meaning - Types of crossing - Payment of cheques -

precautions taken by the paying banker - Material alteration - Statutory protection to the

paying banker - Refusal for payment of cheque - Collecting banker -- Holder for value -

Statutory protection to collecting banker - Liabilities and duties of a collecting banker.

Text Book:

1. Gordan and Natarajan, Banking theory, law and practice - Himalaya Publishing.

Edition 2015.

Reference Books:

1. B.Santhanam, Banking theory, law and practice – Margham Publishing,

Edition 2014.

2. S.Gurusamy, Banking theory, law and practice – Vijay Nicole Publishers, Edition 2014.

COST ACCOUNTING

Course Code: 15CO301 Comprehensive Examination:75 Marks

Instruction Hours Per Week: 6

Objective: To give basic knowledge on the concept of various costing and its

application to different manufacturing and service sector

UNIT – I

Introduction -Meaning –Scope –Objectives and limitations – Financial accounting

Vs Cost accounting-Characteristics of an ideal costing system –Installation of costing

system –Elements of cost– Concepts of costs –Classification of costs –Classification

of cost –Preparation of cost sheet – Reconciliation of cost and financial accounts.

UNIT – II

Material Control – Levels of Materials –EOQ – Issue of Materials –Stores records

– Bin Card-Stores Ledger –Control of Waste, Scrap, Defectives and Spoilage.

UNIT-III

Labour Cost – Computation and Control –LTO –Causes for LTO – Idle time and

overtime and its control –System of wage payment – Premium bonus plans.

UNIT – IV

Overheads –Meaning –Importance and Characteristics of overhead –

Apportionment and reappointment –Absorption of Overheads –Methods of absorption.

UNIT – V

Methods of costing –Process costing –Normal Process Loss and Abnormal

Process Loss (Excluding Equivalent Production and Stock Adjustments) - Operating

costing – Contract costing.

Text Book:

1. S.P.Jain and K.L.Narang, Cost Accounting – Kalyani Publishers.

Edition 2015 revised.

Reference Book:

1. A.Murthy and S.Gurusamy, Cost Accounting – Vijay Nicole. Edition 2014.

2. M.C.Shukla, T.S.Grewal and M.P.Gupta, Cost Accounting

Sultan Chand Publishers, Edition 2014.

SEMESTER – III

Part IV

Skill Based Subject -I

EXECUTIVE COMMUNICATION Course Code: 14CO305 Comprehensive Examination:75 Marks

Objective: To enlighten the students about the basic communication principles and

report writing skills.

Unit - I

Basics of Communication - Meaning and definition - Objectives of

Communication - Communication Process - Essentials of Communication - Media of

Communication – Types of Communication - Barriers to Communication - Principles of

Communication

UNIT-II

Oral Communication - Principles of oral communication - Speeches -

Characteristics of a good speech - How to make speech effective - Non-verbal

Communication - Characteristics - Classification - Guidelines for development of non-

verbal communication skills

UNIT - III

Business letter - Need and functions of a business letter - Kinds of business letter

- Importance of an effective business letter - Essentials of effective business letter -

Structure of a business letter - Enquiries and replies - Order and its execution -

Complaints and adjustments - Collection letter - Sales letter - Letter of application for

employment.

UNIT - IV

Conduct of Meeting - Notice - Agenda - Minutes - Interviews - Types of

interviews - Telephone Conversation - Listening - Importance - Types of listening -

Barriers to effective listening - How to make listening effective? - Listening skill -

Preparation of resume.

UNIT - V

Business reporting - Essentials of a good report - Types of report – Preparation

of reports - Reports by individuals - Reports by Committee. Deeds – Preparation of

different kinds of deeds – Partnership deed – Sale deed – Purchase deed – Agreement

deed – Lease deed – Hypothecation deed - Power of Attorney.

Text Book:

1. Variender Kumar and Bodh Raj, Business Communication -

Kalyani Publishers. Edition 2015 Reference Books:

1. Rajendra Pal and J. S. Korlahalli, Essentials of Business Communication-

Sultan Chand. Edition 2011

2. Dr. N.Premavathy, Business Communication Corporespondence-Sri

Vishnu Publications. Edition 2008

HIGHER FINANCIAL ACCOUNTING



Objective: To enable the students to learn the basic concepts of partnership

accounting and other aspects of accounting.

UNIT –I

Partnership accounts –Preparation of P&L a/c –Capital a/c –Past adjustments and

guarantees –Admission ,Retirement and death of a Partner-Treatment of insurance

policies taken by firm on partners.

UNIT –II

Amalgamation and sale of a firm to a company. Dissolution of firm –Insolvency

of a partner –All partners insolvent –Piece meal & maximum loss method of distribution

of cash.

UNIT –III

Fire insurance claims – Types - loss of profit claims. Average Clause Policy

UNIT –IV

Farm account - Recording of the transactions - Voyage accounts - Voyage in

Progress - Accounting for Price Level Changes.

UNIT –V

Human resource accounting – valuation – Problems and Limitations of human

resources – Govt. accounting – Funds – compilation of accounts.

Text Book:

1. T.S.Reddy & A.Murthy , Advanced Accoutnancy –Margham Publishers.

Edition 2015.

Reference Book:

1. Jain & Narang, Advanced Accountancy – Kalyani Publishers, Edition 2015

2. R.L.Gupta & Radhasamy , Advanced Accountancy – Sultan Chand Publishers

Edition 2012.

III – SEMESTER BUSINESS

MATHEMATICS



Objectives : To teach the students about set theory, matrices, finance, fundamental

concepts of calculus and analytical geometry.

UNIT I

Sets – Concepts of sets – Relationship between sets – Operations – Venn

diagrams. Arithmetic and Geometric Progression. (Simple problems).

UNIT II

Basic concepts- Addition, Subtraction, Multiplication of matrices – Determinants

– Inverse of a matrix – Solution of simultaneous linear equations.

UNIT III

Simple differentiation –Application to Simple Business problems- Successive

differentiation- maxima and minima. Elementary Integral Calculus – Definite and

indefinite integrals of simple functions [ Excluding Trigonometric functions] –

Application to Simple Business problems.

UNIT IV

Simple interest and compound interest. - Annuities – Present value- Sinking

fund.

UNIT V

Straight Lines – Slopes – Parallel and Perpendicular Lines – Various forms of

Equation of a straight line - Equation of circle.

Text Books

1. Navnitham Pa , “Business Mathematics and Statistics (B.Com)”

S.Chand & Co. Ltd. 1st edition.

2. S. P. Rajagopalan, R. Sattanathan , “Business Mathematics” ,

The McGraw – Hill Companies, 2nd edition.

REFERENCE BOOKS

1. Dr. P.R. Vittal, “Business Mathematics and Statistics”, Jaico Publishing.

2. Dharmapadam , “Business Mathematics”, Vijay Nicole Publishers, 3rd edition

SEMESTER – III

NON MAJOR I: PERSONALITY DEVELOPMENT

COURSE CODE: 14NM01 Instructional hours per week: 2

OBJECTIVES:

1. To understand the concepts, process and importance of personality

2. To gain a knowledge on the dynamics and techniques of personality development

3. To have an insight into self development and environmental factors affecting personality development

4. To help the students to acquaint with the application of communication skills in the world of Business

5. To know the importance of right dressing for the right occasion

6. To get an idea about and have a mock drill on interviews and other selection techniques

UNIT – I: [6Hrs]

Personality – Definition – Social and Self concepts of personality – can personality be

developed? – Traits and patterns of personality – Social classifications of personality. Factors affecting personality – Environmental factors – Physical factors – Intellectual factors –

Emotional factors – Values – Group skills. Dynamics of personality formation

– prenatal stage – Nursery stage – Adolescent stage – Adult stage – Old age

UNIT – II: [4 Hrs]

Successful personality – Meaning – Acquisition and Qualities of a successful personality – Barriers to successful personality – Removing barriers to personality development – Scope,

Techniques and Principles of personality development – Personality development – Personality

development strategy

UNIT – III: [4 Hrs]

Self-development – Approach – Aims and Objectives – Self Appraisal – Analysis of social

environment – Selection, Formulation and Execution of a plan for self-

developmentCommunication – Importance – objectives – Methods – Principles and Application

of communication for personality development

UNIT – IV: [5 Hrs]

Intricacies of dressing up – Purpose and factors to consider while dressing up – Forms and codes of dress – Approach to dressing up for personality projection

Social Etiquettes – Participation in social events – Interpersonal etiquettes – Meal service and Eating manners – Social graces and customs

UNIT – V: [3 Hrs]

Interviews – Classification – Self projection in a selection board for interview, Group discussion, Group task, Telecommunication, Video conferences and public addresses

TEXT BOOK:

1. J.R.Bhatti, “The Dynamics of Personality Development and Projection”, Pearson

Education 2009 (Unit I – V)

REFERENCE BOOKS:

1. R.M.Omkar, “Personality Development and Career Management – A Pragmatic Prospective”, Sultan Chand 2008

2. Robert.M.Sherfield, Rhonda.J.Montgomery and Patricia.G.Moody, “Developing Soft Skills”, Pearson Education 2009

3. Dr.S.K.Mandal, “How to Succeed in group Discussion and Personal Interviews”,

Jaico Publishing House 2005

4. Dr. T.Bharathi, “Personality Development”, Neelkamal publications Pvt.Ltd 2008

III – SEMESTER

Elective -1

SUPPLY CHAIN MANAGEMENT



Objective: To enable the students to know the basic concepts of supply chain

management

UNIT –I

Introduction to Supply Chain Management – Concept of SCM –Importance of

SCM -Features of SCM.

UNIT –II

Strategic issues in SCM –Value chain management and Customer Relations

Management and Customer focus in SCM –Demand Planning –Purchase Planning –

Make or Buy decision

UNIT –III

Indigenous and Global sourcing development and Management of suppliers –

Legal aspects of buying - Cost management

UNIT –IV

Negotiating for Purchasing – Purchase Insurance – Evaluation of Purchase

Performance - Inventory Management –Financial impact of Inventory

UNIT –V

Manufacturing scheduling –Manufacturing flow system – Work flow automation

–Flexibility in manufacturing to achieve dynamic optimization –SCM current scenario

Text Book:

1. Sunil Chopra and Peter Meindi,Supply chain management –strategy planning

and operation – Pearson Education

Reference Book:

1. B.S.Shahay – Supply chain management –For global competiveness -

Macmillan India Limited

SUPPORTIVE COURSE -2

IV-SEMESTER

ADVERTISING AND SALESMANSHIP

Course Code: 15CB Comprehensive Examination: 75 Marks Instruction

Hours per Week: 4 Objective: To enable the students to know the importance of advertising and

salesmanship in business .

UNIT –I

Advertising –Meaning-Features, Functions, Objectives - Kinds of advertising -

Economic and Social effects of advertising - Advertising agency

UNIT –II

Advertising medis –Meaning, Need, Importance – Types of media selecting

advertising media for different products.

UNIT –III

Advertisement campaign –Advertisement copy, Layout, Visualization , E-

advertising –Meaning ,Need ,Importance - Kinds of Advertising

UNIT –IV

Salesmanship –Meaning - Kinds – Qualities of Salesmanship – Sales Manager –

Qualities of Sales Manager - Sales Organization – Types – Aggressive Selling – Steps in

selling process

UNIT -V Salesman – Recruitment – Training - Remuneration and Control

Text Book: 1. Varma & Agarwal, Salesmanship & Publicity

Reference Book:

1. Chunwalla , Kumar ,sethir ,Subramaniam , Advertising theory & Practice –

Excel books Publication

IV-SEMESTER

BUSINESS STATISTICS

Course Code: 15CO404 Comprehensive Examination: 75 Marks

Instruction Hours per Week: 5

Objectives : To enable the students to learn and gain the fundamental knowledge about

the concepts of basic statistics, averages, measures of dispersion, correlation and

regression, probability, index numbers and time series.

UNIT I Meaning and scope – Source of data – Collection of data – Primary and

Secondary – Methods of Primary data collection – Editing secondary data –

Classification and Tabulation – Presentation of data by Diagrams – Bar diagram and Pie

diagram – Graphic representation of Frequency Distribution.

UNIT II Simple and Weighted Mean, Median and Mode, Geometric mean and

Harmonic mean – their computation – Properties and uses. Mean Deviation, Standard

deviation and Co-efficient of Variation.

UNIT III Methods of Construction – Aggregative and Relative types – Tests of an

index number – Cost of living index – Uses

UNIT IV Meaning and definition – Scatter diagram – Pearsons’s correlation co-

efficient – Computation and Interpretation – Rank Correlation. Meaning of regression

and linear prediction – Regression in two variables – Uses of regression.

UNIT V Meaning – Components – Models – Business forecasting – Methods of

Estimating Trend – Graphic, Semi average, Moving average and Least square method –

Seasonal variation – Method of simple average only. Probability: Basic concepts,

Addition Theorem and Multiplication theorem (Statements only) Simple problems.

**The Paper should have theory not more than 20% and the remaining

80% Problems

Text Book: 1. Navnitham Pa , “Business Mathematics and Statistics (B.Com)”

S.Chand & Co. Ltd. 1st

edition.

Reference Books

1. R. S. N. Pillai& V. Bagavathi “Statistics” S.Chand & Co. ltd, 1st

edition

2. Statistics for Commerce Students - S. P. Gupta.

IV –SEMESTER

Core – IX

COMPUTER PRACTICALS II

TALLY 9.0

Course Code :14CO403 Comprehensive

Examination :75 Marks Instruction hours per

week: 4 Hour

Objectives: On successful completion of this course, the

student should have understood the basics of Tally.

1. Creation of a Company and Group.

2. Creation of a Ledger.

3. Preparation of Trial Balance

4. Creation of Voucher Entries

5. Preparation of Cash Book

6. Preparation of Bank Reconciliation Statement

7. Preparation of Final Accounts without Adjustments

8. Preparation of Final Accounts with Adjustments

9. Ratio Analysis

10. Creation of budget

11. Fund Flow Analysis

12. Cash Flow Analysis

13. Preparation of stock value using FIFO & LIFO

methods

14. Calculation of stock value using simple & weighted

average method

15. Exporting data to other files.

SUPPORTIVE COURSE -II

IV-SEMESTER

LOGISTICS MANAGEMENT

Course Code: 15CB Comprehensive Examination: 75 Marks Instruction

Hours per Week: 4

Objective: To enable the students to learn the basic concepts of logistics management in

India

UNIT –I

Marketing logistics system – Concepts, Objectives and Scope of logistics

interface with marketing-Logistics systems –Elements – Importance and Relevance to

export management managing towards logistics excellence.

UNIT –II

The General structure of shipping industry –Types of ships operating systems –

Linear operations and tramp operations – Conference system –Chartering principles –

Freight structure and Practices –UN Convention on linear code of conduct.

UNIT –III

Co-ordination :Role of intermediaries freight forwarders –Freight brokers –

Stevedores –Shipping agents –Ports: Major and Minor ports in India –Issues in India

shipping –Port infrastructure development –Shipment of government controlled cargo

organization, Functions of trenchant

UNIT –IV

Containerization –Concepts, Operations of the systems –Types of containers –

Benefits of containerization-Inland container depots – Problems and prospects –

Clearance procedure of ICD’s-Concur – Multimodal transport –International Air

Transport –Advantages and Constrains –Air Cargo Tariff and Structure –IATA

UNIT -V Case Studies

Text Book: 1. Dr.Krishnaveni Mutheih, Logistics management and world sea borne trade

Reference Book: 1. Study on shipping conference of shipping and export strategy for 80’s –IIFT 2. Freight tariff and practical of shipping conference -IIFT

IV-SEMESTER

Core – VIII

MANAGEMENT CONCEPTS

Course Code: 15CO402 Comprehensive Examination :75 Marks Instruction hours per week:5 Hours

Objective: To impart the student’s fundamentals of management concepts and leadership skills.

UNIT –I Management – Meaning, Definition, Importance – Nature and Scope of management

– Functions of management – Management is an Art (or) a Science – Management is a

Profession – Contribution of F.W. Taylor and Henry Fayol

UNIT –II

Planning – Meaning , Nature and Purpose of Planning – Steps in Planning – Types of

Planning – Planning Premises .MBO, SWOT Analysis, MBE. Decision Making – Meaning,

types of decisions – Process of decision making.

UNIT -III

Organization – Meaning, Nature –Principles –Different form of organization – Span of

Management –Key Element of Organization Process – Staffing – Meaning, Nature and Scope.

UNIT –IV Directing – Meaning, Nature and Scope – Motivation – Need – Determinants –

Maslow’s theory of Motivation – X,Y,Z Theories

UNIT –V

Leadership Styles and Qualities. Controls – Nature & Purpose – Elements of Controlling

and Techniques – Co-ordination –Need & Techniques.

Text Book:

1. Dinker Pagare, Principles of management – Sultan Chand Publishers. Edition

2013. Reference Book:

1. Natarajan.K and Gansan.K.P, Principles of Management –

Himalaya Publishing house, Edition 2012.

2. Kathiresan, Ratha. Principles of Management – Amexcel. Edition 2012.

Course Code: 15CO405 Instruction hours per week: 5 Hours

Objective: On successful completion of this course, the student should be well versed

in the fundamental concepts of Auditing.

UNIT – I Auditing – Definition – Objectives – Auditing and Investigation – Qualification

of an Auditor – types of audit – advantages of audit –planning of audit – Audit

Programme – Audit Note book – Audit work - Audit files.

UNIT – II Internal Control – meaning and importance – Accounting and Administrative

Control – Internal Check – Criteria for good internal check – Internal check for

various transactions - Internal audit VS Statutory audit – limitations of Internal

Control – Evaluation of internal control.

UNIT – III Vouching of Cash Transactions – Voucher – Points to be noted in a voucher –

Vouching of the debit side of cash book and credit side of the cash book – Teeming and

Lading of Frauds – Vouching of Trading transaction – Purchases – Purchase returns –

Sales – Sales returns – Goods on sale or return basis – Goods on consignment

UNIT – IV Verification and Valuation of Assets – Meaning – problems in verification –

stock - examination of records – Verification of assets – mode of valuation of assets –

Verification of liabilities – Depreciation – Reserves.

UNIT – V Audit of limited companies – Qualification of an auditor – Appointment and

removal of auditors – Rights, Powers, Duties and Liabilities of an auditor – Audit report – contents – reporting requirements under the Companies Act 1956.

Text Book: 1. B.N. Tandon- “A Hand Book of Practical Auditing” – S.chand company ltd

- Edition – 2014 Reference Books: 1. K.Sundar and k. Paari - “Practical auditing” – vijay Nicole imprints - Edition - 2014 2. Dinker Pagara, Principles and practice of auditing- S.Chand Publicationss

Edition 2012

IV – SEMESTER Skill based Subject – 2

PRINCIPLES OF AUDITING

Comprehensive Examination :75 Marks

Course Code: 15CB Instruction Hours per Week: 4 Objectives: On successful completion of this course, the students will get an

opportunity to examine and apply Insurance Principles and Practices in business

effectively.

UNIT – I Insurance – Nature of Insurance – Functions – Definitions – Principles –

Evolution of Insurance – Kinds of Insurance – Business point of view – Risk point of

view.

UNIT – II Role and importance of Insurance – Uses to an Individual – Uses of business –

Uses to Society – Insurance Contract – General and Insurable interest – Utmost good

faith – Principle of Indemnity – Doctrine of subrogation – Warranties – Proximate

Cause – Transfer of Interest – Return of Premium.

UNIT – III Life Insurance –Nature – Features – Classification – Duration of Policy –

Premium payments – Participation in profit – Number of lives covered – Method of

payment of claim amounts – Non-conventional policies – Factors affecting risk –

Surrender value – Nature and Meaning – bases of calculating surrender values – Forms

of Payment.

UNIT – IV Marine Insurance – Definition – Classification – Elements of Marine Insurance

Contract – Classes of policies – Marine losses – Perils – Documents required for claim.

UNIT - V Fire Insurance – Nature – Definition – Functions – Causes – Prevention of loss –

Kinds of Policies – Policy condition – Implied – Express – Payment of claim –

Difference between Fire and Life Insurance – Difference between Fire and Marine

Insurance.

Text Book: 1. M. N. Mishra. Insurance Principles and Practice - S.Chand & Company Ltd, 2014

Reference Book: 1. P.K.Verma. Insurance Principles and Practice - B.I.Publications, 2011.

SUPPORTIVE COURSE -2

PRINCIPLES OFINSURANCE

Comprehensive Examination: 75 Marks

IV-SEMESTER

Part – III

Core – VII

CORPORATE ACCOUNTING

Course Code :15CO401 Comprehensive Examination :75 Marks

Instruction hours per week:6 Hours

Objective: To enable the students to be aware on the corporate accounting in conformity with

the provision of the companies act.

UNIT –I

Company accounts - Books to be maintained as per law – Issue of shares and Debentures

– Redemption of shares and debentures – Underwriting commission.

UNIT –II

Final accounts of companies –Schedule VI - Preparation of final account s as per statute –

Profit prior to incorporation.

UNIT –III

Amalgamation , Absorption and Reconstruction of Companies.

UNIT –IV

Liquidation of companies –Preparation of Statement of Affairs – Liquidators Final

statement of accounts –‘B’ List contributories

UNIT –V

Valuation of Shares and Goodwill –Accounting standards for Depreciation and Fixed

Assets.

Text Book:

1. T.S.Reddy & A.Murthy, Advanced accoutnancy – Margham Publishers. Edition 2015.

Reference Book:

1. Jain & Narang , Advanced Accountancy – Kalyani Publishers. Edition 2015.

2. R.L.Gupta & Radhasamy , Advanced Accountancy – Sultan Chand Publishers. Edition

2014.

SEMESTER – IV

NON MAJOR II: GENERAL AWARENESS

COURSE CODE: 14NM02 (To be taught during the Second year study of every undergraduate course 2 hours every week) Course Content:

Important events / dates in the history of the world in general and in Indian in particular importance is also to be given to the local history (History of Tamilnadu) World Personalities:

Great authors and their important works: Inventions and discoveries; Honors and Awards

Sports, Education, General Science, Geography, Important Technologies, Indian Constitution, National movements Skills in the following areas:

● Logical Reasoning

● Mental Ability

● Numerical Ability and General Intelligence

TEXT BOOK: Foundation Course – A: General Awareness – Bharathiar University

REFERENCE BOOKS:

Objective Arithmetic - Ravi Chopra Objective General Knowledge - Bright & Phull

Bitmys’s General Mental Ability

Reasoning & Logic - Kaushal Goyal

Manorama Year Book

Success Review &

General Knowledge - Monthlies

V-SEMESTER

PART-III CORE

CORPORATE ACCOUNTING- II

Course Code:15CO501 Comprehensive Examination: 75 Marks


Goal: To enlighten the students knowledge on accounts of Holding companies, Banking, Insurance,Electricity and accounting Standards.

Objective: After Successful Completion, the student should become capable of handling suchaccounts.

UNIT- I Accounts of Holding Companies 13 hours

Holding Company Accounts - Preparation of Consolidated Balance Sheet.

UNIT-II Accounts of Banking Companies 13 hours

Banking Company Accounts - Preparation of Profit and Loss account - Balance sheet

UNIT-III Accounts of insurance Companies 13 hours

Insurance Company Account - Accounts of Life insurance and General insurance.

UNIT-IV Electricity Company accounts 13 hours

Accounts of Electricity Companies and Municipal Corporations.

UNIT-V Accounting Standards and Importance 14 hours

Accounting Standards - International and Indian AS - Importance, Need for Accountingstandards.Accounting standards for revenue recognition and Inventory Valuation.

Text book:

T.S. Reddy and Dr.A. Murthy - “Corporate Accounting”- Margham publications 6th edition -2015

Reference books:

S.P. Jain and K.L Narang - “Advanced Accounting”- kalyani publications - 20th edition -2014

Dr. S.N. Maheswari - “Corporate Accounting”- Vikas Publication - 5th edition - 2011

V-SEMESTER

PART-III CORE

MARKETING MANAGEMENT



Goal: To enable the students to know the importance of Marketing in Business World..

Objective: On successful completion of this course, the student should be well versed in the

Marketing Field.

UNIT – I Market, Marketing Concepts & functions 11 hours

Introduction to marketing, Definition, Meaning, Concepts of Marketing- Nature of Marketing ,

Importance of Marketing – Approaches to marketing – Functions of marketing, Modern marketing

concept – Evolution of marketing concept – Features and importance of modern marketing concept –

Marketing management, meaning, importance – Marketing environment, Micro and macro- Various

environmental factors affecting marketing functions.

UNIT- II Consumer Behaviour & Market segmentation 11 hours

Consumer behavior–Introduction, Meaning, Need for understanding consumer behavior –Determinants of consumer behavior – Buying process – Consumer buying decision process – Buying

motives- Factors influencing buying decisions - consumer buying behavior theories – Market

segmentation , Meaning, types – Bases for market segmentation – Merits of market segmentation –demerits of market segmentation

UNIT- III Product Mix &Product Development 11 hours

Product, Meaning, Concepts of product- Product Policy – Elements of product policy –Product Mix –factors affecting product mix – product item – Product line – Product standardization –Product identification – Branding – Packaging – Labelling – Product positioning – Product life cycle,

meaning, stages- Product planning for existing products- New product development – Meaning of new

product – Need for developing a new product – Stages in new product development – Product

differentiation.

UNIT – IV Pricing & Channels of Distribution 11 hours

Pricing, meaning and importance - factors affecting pricing decisions, pricing objectives -

pricing policy - kinds of pricing - pricing of new product special problems in pricing - channels of

distribution, definition, major channels - factors considered in selecting a channel - selection of

channel for new product.

UNIT – V Sales Promotion & Advertising 11 hours

Sales promotion, definition, importance of sales promotion - advantages of sales promotion -limitations of sales promotion - sales promotion at different levels – advertising, definition, objectives–functions - kinds - benefits of advertising - Is advertising necessary - advertising copy - media ofadvertising - advertising management.

Text Book

R.S.N. Pillai & Bagavathi “Modern Marketing Principles and Practices” -S.Chand andCompany, 4th edition-2016

Reference Books

“Principles of Marketing”-Philip Kotler-Prentice Hall of India, 13th edition-2013

“Marketing Management”- Sherlekar

V-SEMESTER

PART-III CORE

DIRECT TAXATION

Course code: 15CO503 comprehensive examination: 75 marks

Instruction hours per weeK: 6 HOURS

Goal: To enlighten the students’ Knowledge on direct tax and Income Tax Act.

Objectives: On successful completion of the course, the student would have sufficient knowledge ondifferent heads of income and total income.

Unit-I Income and Residential status 11 Hours

Income Tax Acts, previous and assessment year-assessee- persons, residential status, basiccondition, individual residential status-additional condition, residential status-basic condition-huf,residential status-additional condition, residential status of firm, and companies- scope of totalincome- exempted incomes.

Unit-II Salary and House Property Income 20 Hours

Five heads of income, meaning of salary -allowances-types, house rent allowance- childreneducation allowance, hostel expenditure allowance- transport allowance- perquisites- meaning, taxableperquisites- rent free accommodation- perqs exempted for all- gratuity- pension- leave encashment-house property, gross annual value- net annual value- income from house property.

Unit-III Business/Profession and Capital gain 14 Hours

Business income, inadmissible & admissible items- calculation of business income-professional income, doctor’s income- lawyer’s income- capital gain types- indexation, long termcapital gain- exemption u/s 54-54b- exemption u/s 54ec-54d- exemption u/s 54-f.

Unit-IV Other source income and Deductions 15 Hours

Other source income types- casual income, rates of tds- kinds of securities- set-off and carryforward of losses- intra head set off- inter head set off- carry forward of losses- deductions u/s.80-c-deductions u/s.80-d,80-dd,80-e- deductions u/s 80-g- total income calculation- tax liability calculation.

Unit-V Income Tax Authorities and Assessment 6 Hours

Different authorities- types of assessment- types of returns- advance payment of tax -permanent account number.

Text Book:

Gaur and Narang - “Income tax Law & Practice”- Kalyani Publishers - 45th edition-2017

Reference Book:

M. Jeevarathinam & C.Vijay Vishnu Kumar -“Income tax Law & Practice”- 7th edition - 2017

N.Hariharan- “Income tax Law & Practice” - Tata Mcgraw Hill - 11th edition - 2017

SEMESTER – V

PART-III CORE

FINANCIAL MANAGEMENT



Goal: To enable the students to know the importance of Financial Management..

Objectives: On successful completion of this course, the student should be well versed in the concept

of Financial Management.

UNIT – I 12 hours

Finance functions - meaning - definition - scope of finance function - approaches to finance

functions - objectives of financial management – profit maximization – Financial decision – Sources

of finance – long term and short-term sources.- Financing decision

UNIT – II 13 hours

Cost of capital -cost of specific sources of capital - debt – preference share – equity share–retained earnings – weighted average cost of capital.

UNIT III 11 hours

Leverage – operating, financial and combined leverages. Capital structure - forms and

importance of capital structure -factors influencing capital structure – theories of capital structure.

UNIT – IV 14 hours

Dividend and dividend policy – Meaning – Classification –Sources of dividend - irrelevance

and relevance concept of dividend – determinants of dividend policy – types of dividend policy –forms of dividend.

UNIT – V 16 hoursWorking capital management – concepts – importance – determinants – estimation of

working capital requirements - Cash management – motives of holding cash – objectives of cash

management – basic strategies of cash management techniques

NOTE: Marks shall be distributed for theory 50 % and for problems 50 %

Text Book:Financial Management - M.Y. Khan & P. K. Jain -

Reference Books:

• Financial management - L M. Pandey

• Financial management - - Kulkarni

SEMESTER- V

ELECTIVE- II

BUSINESS LAW



Goals: To enlighten the students’ knowledge on Business laws.

UNIT I Indian Contract Act of 1872 11 hours

Law meaning and definition – Classification of law – Hierarchy of Courts –Meaning and

Scope of business law – Sources of Indian business law – Contract - Definition – Types of contract –

Essentials of a valid contract – Offer – Acceptance – Consideration – Capacity of parties – Free

consent: coercion, undue influence, fraud, misrepresentation, mistake– Legality of object and

consideration – Void agreements

UNIT II 11 hours

Performance of contract - Various modes of discharge of a contract – Breach of contract -

Remedies for breach of contract – Quasi contract

UNIT III Special Contracts 11 hours

Special contracts - Contract of Indemnity and Guarantee – Difference between indemnity and

guarantee - Rights of Surety - Contract of Bailment and Pledge – Rights and duties of bailor and bailee

– Rights and duties of pawnor and pawnee – Law of Agency – Creation of Agency –modes of creation

- different types of agents –Rights and duties of principal and agent – Personal liability of agent -

Termination of Agency

UNIT IV Sale of Goods Act 1930 11 hours

Law of sale of Goods – Definitions – Sale and agreement to sell - Conditions and warranties –

Transfer of ownership – Principle of Caveat Emptor – Delivery of goods – types – Rules for delivery

of goods – Sale by non-owners – Rights of unpaid seller – Rights of buyer and seller

UNIT V Consumer Protection Act 1986 11 hours

Objects – Definitions - Consumer Rights – Consumer Protection Councils – Consumer

disputes - Procedure for making complaint - Consumer Redressal Agencies –District Forum – State

Commission and National Commission.

Information Technology Act 2000

Introduction – definitions - Digital signature and electronic signature – Electronic Governance

– Attribution, Acknowledgement and Despatch of electronic records – secure electronic records and

signatures – Regulation of certifying authorities

Reference Books

1.Kapoor N.D” Mercantile Law”-34th edition-2014-Sultan Chand & Co.

2.Tulsian: “Business Law”-2nd edition-Reprint 2014- Tata McGraw Hill, New Delhi

3.Pillai and Bhagavathi “Busine`ss Law”-3rd edition-2015- S. Chand

V-SEMESTER

PART-IV SKILL BASED COURSE- III

ENTREPRENEURIAL DEVELOPMENT



Goal: To enable the students to gain knowledge on entrepreneurship and Institutional support.

Objective: On Successful Completion, the student could become entrepreneur and avail theinstitutional finance, Incentives and subsidies from the government.

UNIT-I Entrepreneurship & functions 11 hoursConcept of Entrepreneurship : Definition Nature and Characteristics of Entrepreneurship –

Function and Types of entrepreneurship - Phases of EDP. Development of Women Entrepreneur &

Rural Entrepreneur – including Self Employment of Women Council Scheme.

UNIT-II Phases of a project 11 hours

The start - up Process, Project Identification – Selection of the Product – Project Formulation -

Evaluation – Feasibility Analysis - Project Report.

UNIT-III Facilitating Institutions 11 hours

Institution supporting Entrepreneurial growth-DICS,SIDCO,NSIC,SISI,KVIC,IIC,TCOS.

UNIT-IV Entrepreneur Financing Institutions 11 hours

Institutional finance to Entrepreneurs - Commercial banks - Specialized Institutions -

IFCI,LIC,IDBI,GIC,UTI, SIDBI, SIPCOT.

UNIT-V Incentives and Subsidies Schemes 11 hours

Incentives and Subsidies to Promote and Develop Industrial units - Steps in setting SSI units -

Search for business ideas, development of business ideas.

Text Book:

C.B. Gupta and N.P. Srinivasan - “Entrepreneurial Development”- Sultan chand & Sonspublications - 2016

Reference Book: Vasanth Desai - “Dynamics of Entrepreneurial Development”- Himalayapublishing house - 6th edition - 2016

V– SEMESTERELECTIVE- II

HUMAN RESOURCE MANAGEMENTCourse Code: 15CO50 Comprehensive Examination :75 MarksInstruction hours per week: 5 Hours

Goal: To enable the students to Know about Human Resources and its Management.

Objective: On Successful Completion, the student should have thorough knowledge about Personnelpolicies, Training and Compensation Benefits.

UNIT-I Personnel Management objectives, Policies & Procedures 11 hours

Personnel Management- Meaning, Scope and objectives – Functions - The role of PersonnelPolicies and Procedures.

UNIT-II Human Resource Process 11 hours

Human Resource Planning – Job Analysis – Job Description – Job Specification – Recruitmentand Selection Process

UNIT-III Training & Performance Appraisal 11 hours

Training – Needs – Methods – Performance Appraisal – Types of Performance Appraisal

UNIT-IV Incentives & Welfare Scheme 11 hours

Wages and Salary Administration – Incentive Schemes – Labour Welfare Measure toemployees

UNIT-V Industrial Relations & Grievance Handling 11 hours

Industrial relations – Trade Unions – Grievance Handling – Collective Bargaining – Workerparticipation in Management(Concepts only)

Text Book:

1.Joseph M. Putti - “Human Resource Management” - Trinity Press - 1st edition - 2015

Reference Book:

1.V S P Rao - “Human Resource Management”- Excel Books - 2nd edition – 2007

V-SEMESTERELECTIVE –II

INVESTMENT MANAGEMENTCourse Code: 15CO50Instruction hours per week:6 hours Comprehensive Examination :75 Marks

OBJECTIVESThe objective of this course is to enable the students to investment patterns and the portfolio

management

UNIT I- INTRODUCTION 10 hoursNature, Meaning and scope of Investment –Importance of Investment –Factors influencing Investment–Investment media–Features of investment Programme –investment Process –Development of Financial system in India.

UNIT II - CAPITAL MARKET 10 hoursCapital Market –New issue Market and stock exchange in India –B.S.E –N.S.E –OTCEI –Kinds ofTrading activity –Listing of Securities –SEBI and its Role and guidelines.

UNIT –III - FUNDAMENTAL AND TECHNICAL ANALYSIS 14 hoursFundamental and Technical Analysis –Security evaluation –Economic Analysis –Industry Analysis –Company Analysis –Technical Analysis –Portfolio Analysis.

UNIT –IV- INVESTMENT ALTERNATIVES 16 hoursInvestment Alternatives –Investment in Equity Shares, Preference shares, Bonds, GovernmentSecurities –Mutual Funds –Real Estate –Gold–Silver –Provident fund –Unit Trust –National SavingsScheme –LIC.

UNIT –V - PORTFOLIO MANAGEMENT 16 hoursPortfolio Management –Nature, Scope –SEBI Guidelines to Portfolio Management –Port folioInvestment Process –Elements of Portfolio Management –Portfolio Revision –Needs andProblems.Capital Assets Pricing Models(CAPM)

Text Book1.Preeti Singh ,’Investment Management’

Books for Reference:1. Investment Management-Francis cherunlillum2. Investment Management-Khan and Jain3. Investment Management-V.Gangadha Ramesh Babu4. Investment Management-V.K.Balla

SEMESTER - VI

SUPPORTIVE COURSE-III

COMPANY LAW

Course Code: 15CB306 Comprehensive Examination: 75 Marks


Goals: To enlighten the students’ knowledge on Companies Act.

Objectives: After the successful completion of the course the student should have a thorough

knowledge on Formation of Company, Documents required and Acts pertaining to it.

UNIT I: Introduction to Company 10 hours

Company – Definition – Characteristics – Types – Lifting of corporate veil - Formation of acompany – Procedure – Certificate of incorporation – Effects of registration – Promoters – Pre-incorporation contracts – Certificate of commencement.

UNIT-II: Company Documents 10 hours

Memorandum of association – Contents – Alteration - Articles of association – Contents –Alteration – Doctrine of ultra virus – Legal effect of memorandum and articles - Constructive noticeof memorandum and Articles - Doctrine of indoor management

UNIT-III: Shares and Debentures 14 hoursProspectus – Definition – Abridged prospectus – Statement in lieu of prospectus – Information

memorandum – Contents – Misstatement in prospectus – Issue of shares – Types – Application andallotment of shares, share certificate, share warrant - Transfer and transmission of shares – Buyback ofshares – Debentures – Meaning and types.UNIT-IV: Company Management 16 hours

Company management – Board of directors – Managing director – Qualification, appointment,vacation of office – Position – Powers, duties and liabilities – Board of director’s meetings – Generalmeetings – Kinds of meetings and resolutions – Procedure relating to convening and proceedings ingeneral meetings.UNIT-V: Company Winding up 16 hours

Winding up – Meaning Modes of Winding up – Compulsory winding up by the court –Voluntary winding up – Types of voluntary winding up – Members voluntary winding up – Creditorsvoluntary winding up – Winding up subject to supervision of the court – Consequences of winding up(general) Liquidator – Powers and Duties.

Text Book:

Kapoor N.D, “Elements of Company Law”, - 34th-2014 edition-Sultan Chand and Sons, NewDelhi.

Reference Books:

Chawla R.C.and Garg K.C,”Commercial and Company Law”, Kalyani Publishers, NewDelhi.

Semester- VI

PART-III CORE

MANAGEMENT ACCOUNTING

Course code: 15CO601 comprehensive examination: 75 marks

Instruction hours per week: 6 hours

Goal: To foster the students’ Knowledge on management accounting.

Objectives: On successful completion of the course, the student would have adequate knowledge onmanagement accounting and its applications

Unit-I Management Accounting and Financial statements 13 Hours

Definiton,Nature of Management Accounting-scope and functions- Objectives andImportance- Tools and Techniques- Need and Importance- Financial statement, Objectives-Importance and types- Methods of analysis- Comparative balance sheet- Comparative incomestatement- Trend analysis- Common size balance sheet- Common size income statement.

Unit-II Classification of Ratios, Uses and Limitations 13 Hours

Meaning, Significance-Classification- Liquidity ratios-Stock turnover ratios- debtors andcreditors turnover ratios- det-equity,long term debt-equity- current assets to fixed assets -GeneralProfitability ratios- Overall profitability ratios- Total assets turnover- Significance and limitations ofratio analysis.

Unit-III Fund Flow statement and Cash flow Statement 14 Hours

Meaning and concepts of funds- List of current capital items-List of non-current capital items-Uses and Importance of fund flow statement- Schedule of changes in working capital- funds fromoperation- fund flow statement- Cash flow-meaning ,classification- cash flow from operating activity-investing activity- financial activity- Difference between fund flow and cash flow- cash fromoperation- cash flow statement

Unit-IV Marginal Costing, Significance and Limitations 14 Hours

Marginal costing,characteristics,assumptions-Contribution, profit volume ratio-CVP & breakeven analysis- break even point, cash break even point- margin of safety,angle of incidence-Managerial applications of margincal costing

Unit-V Budgeting and Classification of Budgets 13 Hours

Budget, budgetary control- objectives of budgetary control- essentials, advantages-Classification and types- sales budget- production budget- cash budget- flexible budget- zero base

budgeting-materials budget- difference between fixed and flexible budget- Limitations of budgetarycontrol.

Text Books:

R.K.Sharma &Shashi k. Gupta - “Management Accounting”- Kalyani Publishers - 13th edition-

2016

Reference Books:

A. Murthy and S. Gurusamy “Management Accounting” -,2013

Khan & Jain- “Management Accounting”- Tata McGraw Hill - 6th edition - 2013

SEMESTER –VI

PART-III CORE

FINANCIAL INSTITUTIONS AND MARKETS



Goal: To enlighten the students’ knowledge on Financial Institutions & Markets.

Objectives: After the successful completion of the course the student should have a thorough

knowledge on Financial Institutions & Markets.

UNIT I 11 hours

Financial system in India – Structure of financial markets – Components of Financial Markets

– Money market –– Financial intermediaries in India – Banking and Non-Banking Companies.

UNIT II 11 hours

Money market – Call money market – Treasury Bills Markets – Commercial Markets –

Markets for discount market – Market for financial Guarantees – Industrial and Government Securities

Market.

UNIT III 11 hours

Capital market – Stock exchange – Organization and functions – Listing of securities –Trading

in stock exchange – Dealers in stock exchange – Economic and speculative dealings.SEBI – NSE –

BSE – OTCEI.

UNIT IV 11 hours

Functions of commercial banks – Creation of Credit – Limitations – Central Banking –

Functions – Credit control Measures – Credit card – ATM – E-banking – RTGS.

UNIT V 11 hours

Development Banks – IFCI – National Housing Bank – State Financial Corporation –Small

Industries Development Bank of India.

Text Book

Financial Markets & Services - E. Gordon & Dr. K. Natarajan 11th Edition , 2013, Tata

Megraw hill Publishers LTD, New Delhi.

Reference Books:

Financial Institutions and Markets - L.M. Bhole 4th Edition , 2008, Tata McGraw hill

publishers LTD, New Delhi.

SEMESTER- VI

PART-III CORE

COMPUTER PRACTICAL- III

COMMERCIAL DOCUMENTATION

Course Code: 15CO603 Comprehensive Examination: 75 marks


Objective: To provide knowledge on online filing of returns.

Online Tax Return forms

1. Preparation of application for permanent account number

2. Filing of forms for income tax return of individuals & HUF.

3. Filing of forms for income tax return of firms.

4. Filing of form for income tax return of company.

5. Filing of forms for customs duty.

6. Filing of forms under VAT or GST.

7. Filing of forms for refund of tax.

Business Registration Forms

8. Trademark registration

9. Business License forms

10. Import and export license forms

Personal and Business loan Forms

11. Bank loan-personal, educational, credit card,home loan applications

12. Business start up loan forms

13. Profession Loan application

LIC forms

14. Filing of forms for LIC proposal

15. Filing of forms for making claims

16. Filing of forms for renewal of policy

17. Filing of forms for applying loan against LIC policy.

SEMESTER

PART-III CORE

E- COMMERCE



Course Objective: After the successful completion of the course the student must be aware ofTechniques in the Application of e-Commerce.

UNIT I 11 hours

Introduction to E-Commerce – E-Commerce frame work – E Commerce media convergence -The anatomy of E-Commerce applications, - components of the I - Way – Local on ramps - Networkaccess equipment - Global information Distributions network.

UNIT II 11 hours

Architectural frame work for E-Commerce – Consumer oriented applications –mercantileprocess model - mercantile models from the consumer perspective – mercantile models from themerchant perspective - EPS Types - designing of EPS.

UNIT III 11 hours

EDI - Application in business - EDI Legal security and privacy issues - EDI softwareimplementation - value added networks - internal information system – Supply Chain Management –Types of Digital Documents – Corporate Data Warehouses.

UNIT IV 11 hours

Advertising and Marketing on the Internet- Advertising on the Internet - charting the On-linemarketing process- market research - Information filtering - Consumer data interface –Emerging tools.

UNIT V 11 hours

Multimedia and Digital Media: Concepts - Digital Video and E - Com – Video Conferencing -frame relay - cell relay - ATM - Mobile Computing frame work – Mobile Information access devices– Mobile computing applications.

Text Book:

Frontiers of Electronic Commerce - Ravi Kalakota,12th Edition,2012, Himalaya publishinghouse, New Delhi.

Reference books:

E - Commerce - Kamlesh. K Bajaj, Debjani Nag, 1st Edition, 1999, Tata McGraw Hill, NewDelhi.

E - Commerce a Managerial Perspective - P.T. Joseph, 1st Edition, 1999, Tata McGraw Hill,New Delhi.

SEMESTER – VI

PROJECT AND VIVA-VOCE



Goal: To sharpen the analytical skill of the students in the Field of Research

Each student shall be required to take up project of any business organization for a period of

not less than 4 weeks after completing the fifth semester (during vacation). The student shall be

required to choose a research problem in his/her interested area in the field of commerce and submit a

research report incorporating the results of his/her investigation, carried out under the supervision of a

recognized Supervisor.

1. Only Commerce Based Projects are permitted.

2. The student has to do a Group Project under a Supervisor / Guide (one group consisting offour/five members).

3. Student has to carry out the project during the end of the V Semester and submit the

Report on or before 28th February .

4. Viva-Voce will be conducted in the VI semester.

5. The Project Report Evaluation and Viva- Voce Examination will carried out jointly by

Internal examiner (Supervisor / Guide) and external examiner.

6. Distribution of Marks:

Comprehensive Project Report Evaluation : 60 Marks

Continuous Internal Assessment : 40 Marks

Total : 100 Marks

SEMESTER - VI

Skill Based Course- IV

MANAGEMENT INFORMATION SYSTEM



Objective: To enable the students to know the importance of information systems in business

Unit-I Data & Information Systems 11 Hours

Fundamentals of information systems: system concepts- types of system: system approach-

relevance of modern organization- data vs information- the management of information resource

management- Managing information services- planning and implementing information system &

controlling information system.

Unit- II Hardware & Software 11 Hours

Management Overview: computer hardware & trends in computer hardware & computer

peripherals- Managerial overview: Computer software – System software: OS,DAMS,OOPS-

Application software- Spreadsheet- graphic packages.

Unit-III Systems in Decision Making 11 Hours

Information systems in business & Management: Transaction processing system – Information

repeating and executive information system – DSS- AL & Expert system.

Unit-IV Communication & Automation 11 Hours

Managerial Overview: Role communication & office automation: Trends in role

communication alternatives – DTP – Image processing- Electronic Communication system- Electronic

Meeting system.

Unit- V Server & Networks 11 Hours

Technology of information systems- Database Management Systems- object –oriented

technology: Conceptual presentation- Client server architecture- Networks- BRP

Text Book:

Aman Jindal-“ Management Information systems”

Reference books:

W.S.Jawadekar- “Management Information Systems”- Tata Mcgraw Hill

GB.Davis & MH.Olson – “Management Information Systems”- Tata Mcgraw Hill

VI – SEMESTERSUPPORTIVE COURSE - IIICONSUMER BEHAVIOUR

Course Code: 15CB30Instruction hours per week:6 Hours Comprehensive Examination :75 MarksObjective: To enable the students to know about Consumer Behaviour.

UNIT –I Consumber Behaviour Models 10 hoursConsumer Behaviour : Definition –meaning-factors influencing consumer behaviour -models

of consumer behaviour –Group influences on consumer behavior

UNIT-II Motivation & Personality Traits 10 hoursMotivation: definition –concept-theory of motivation –Maslow’s theory of motivation.

Perception: meaning – information processing for consumer decision making . Personality : Definition–meaning –trait theory –types of traits. Learning : Definition –factors influencing the strength oflearning.

UNIT-III Culture & Buying Patterns 14 hoursCulture: Concept –function of culture –variation in cultural values. Social Class: Definition –

concepts –behaviour system –buying patterns of various social class.

UNIT-IV Diffusion of Innovation 16 hoursDiffusion of innovation : Definition –types of innovation –diffusion process – Factors

determining the rate of spread of innovation –classification of adopters

UNIT –V E Business Applications 16 hoursE-Consumer behaviour : E-business and its importance –E-business applications –World wide

web and its advantage

TEXT BOOKS:1.Matin Khan – “Consumer Behaviour”

Reference Books:1.Leon G.Schiffmm – “Consumer Behaviour”

VI-SEMESTERSUPPORTIVE COURSE – III

STOCK MARKET INSTRUMENTS AND OPERATIONSCourse Code: 15CB30Instruction hours per week:6 hours Comprehensive Examination :75 MarksOBJECTIVE: To enable the students to learn the basic concepts of Stock market and its operations

UNIT –I History of Stock Market 10 hoursMeaning –history –stock market in India and aboard –glossary of terms used in stock market –

securities dealt in stock market

UNIT-II Listing & Trading 10 hoursListing of Securities –meaning and procedure for listing –condition to be fulfilled .Initial

public offer of companies- its listing –Trading in stock exchange –Settlement procedure.

UNIT-III Options 14 hoursMeaning of future and option trading- Forward exchange transactions - swaps and derivatives

.Future ,options and derivatives market in India .

UNIT-IV Regulations of Stock Exchanges 16 hoursSENSEX –NIFTY –OTCEI –indexing –CRISIL rating –other rating agencies –regulations of

stock exchanges in India.

UNIT-V Investor Education Importance 16 hoursInvestor’s education –need and importance .Methods of investment analysis (theory only)

Text Book:1.Preeti Singh – “Investment Management” – Himalaya publications – 18th edition - 2013

Reference Book:1.Bhole – “Investment Management”