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GOVT. COLLEGE FOR WOMEN, KUMBAKONAM
B.COM PROGRAMME (CHOICE BASED CREDIT SYSTEM)
Candidates admitted from the year 2008-09 onwards(140 credit)
SEMES
TER COURSE TITLE
INSTRU
.
Hours/
week
Credit Exam
hours
Marks
Total Int.
Ext
n
I
Language course-(LC) 6 3 3 25 75 100
English Languages
course-(ELC) 6 3 3 25 75 100
Core course-I(CC)-
Financial Accounting 5 4 3 25 75 100
Core course-II(CC)-
Banking Theory Law &
Practice
3 - - - - -
Allied course-I(AC)-
Business Economics 4 3 3 25 75 100
Allied course – II(AC)-
Principles of
Management
2 - - - - -
Valued-Yoga 2 2 3 25 75 100
Skill-I-Functional English 2 2 3 25 75 100
II
Language course-II(LC) 6 3 3 25 75 100
English Languages
course-II(ELC) 6 3 3 25 75 100
Core course-II(CC)-
Banking Theory Law and
Practice
3 4 3 25 75 100
Core course-III(CC)-
Banking Statistics 4 4 3 25 75 100
Allied course-II(AC)-
Business Management 3 3 3 25 75 100
Allied course – III(AC)-
Principles of Marketing 4 4 3 25 75 100
Skill Based Course 2 2 3 25 75 100
Environmental Studies-
UGCES 2 2 3 25 75 100
III
Language course-III(LC) 6 3 3 25 75 100
English Languages
course-III(ELC) 6 3 3 25 75 100
Core course-IV(CC)-
Business Accounting 4 4 3 25 75 100
Core course-V(CC)-
Company Law &
Secretarial Practice
3 - - - - -
Allied course-IV(AC)-
Business Law 4 4 3 25 75 100
Allied course – V(AC)-
Business Communication 3 - - - - -
Skill Based Course 2 2 3 25 75 100
Non Elective course-
(EC)-I Accounting
Practice
2 2 3 25 75 100
SEMESTER COURSE TITLE
INSTRU.
Hours/
week
Credit Exam
hours
Marks Total
Int. Extn
IV
Language course-
IV(LC) 6 3 3 25 75 100
English Languages
course-IV(ELC) 6 3 3 25 75 100
Core course-
V(CC)- Company
Law & Secretarial
Practice
3 4 3 25 75 100
Core course-
VI(CC)- Cost
Accounting
5 4 3 25 75 100
Allied course-
V(AC)-Business
Communication
4 3 3 25 75 100
Allied course –
VI(AC)- Personnel
Management
4 3 3 25 75 100
Skill Based Course 2 2 3 25 75 100
Non Elective
course-(EC)-II
Marketing Practice
2 2 3 25 75 100
V
Core course-
VII(CC)-
Corporate
Accounting
5 5 3 25 75 100
Core course-
VI(CC)- Financial
Management
5 5 3 25 75 100
Core course-
IX(CC)-Auditing 5 5 3 25 75 100
Core course-
X(CC)- Computer
Applications in
Business
Accounting
5 5 3 25 75 100
Elective course-
(EC)-I
International Trade
5 5 3 25 75 100
Elective course-
(EC)-II Labour 3 - - - - -
Skill Based Course 2 2 3 25 75
100
VI
Core course-VII(CC)-
Corporate Accounting 6 4 3 25 75 100
Core course-VI(CC)-
Financial
Management
5 4 3 25 75 100
Core course-IX(CC)-
Auditing 5 4 3 25 75 100
Core course-X(CC)-
Computer
Applications in
Business Accounting
5 4 3 25 75 100
Elective course-(EC)-
I International Trade 2 5 3 25 75 100
Elective course-(EC)-
II Labour 5 5 3 25 75 100
Skill Based Course 2 2 3 25 75 100
Total No of Papers - 42
Total Hours - 180
Credit - 139
Extension Activities- 1
Marls - 4200
SEMESTER-I
CORE COURSE-I-FINANCIAL ACCOUNTING
UNIT-I
Preparation of Trial Balance , Trading A/C, Profit & Loss A/C. and Balance sheet of
Sole Trading Concerns.
UNIT-II
Receipts and Payments and Income & Expenditure A/C.
UNIT-III
Single Entry-Statement of affairs method-conversion method
UNIT-IV
Consignments and Joint Ventures
UNIT-V
Depreciation-Methods of providing depreciation-fixed installment method-reducing
balance method-annuity method -provisions and reserves.
(THEORY: 25% PROBLEMS: 75%)
Text Books Recommended:
1 .Financial accounting-Reddy & Murthy.
Advanced Accountancy by Arulanandam-Himalaya Publications.
Theory and Problems shall be in ratio of 30:70 percent respectively.
Sec A-2 qns from
each unit
Sec B-1(a&b) qns
from each unit
Sec C-1 qn from each
unit
THEORY 7 QUESTIONS 2 QUESTIONS 1 QUESTION
PROBLEM 3 QUESTIONS 8 QUESTIONS 4 QUESTIONS
ALLIED COURSE -I- BUSINESS ECONOMICS
UNIT-I
Business Economics-Meaning-Definitions-Scope and Nature- Micro and Macro
Economics- Central problems of all Economics- Economics system resources allocation.
UNIT-II
Demand Analysis-Demand Schedule-Law Of Demand-Demand Curves- Elasticity Of
Demand – Indifference Curve Analysis- Indifference Schedule-Indifference Curve-Marginal
Rate Of Substitution-Consumers’Equilibrum.
UNIT-III
Production Function - Isoquant Curves – Scale of Production – Economics of Large
Scale Production And Limitations Thereof.
UNIT-IV
Supply-Supply Schedule-Law of Supply-Supply Curve-Elasticity of Supply –Cost
And Revenue-Break Even Analysis –Fixed Cost- Variable Cost-Total Cost-Marginal And
Average Cost-Long Run And Short Run Curves – Average And Marginal Revenue.
UNIT-V
Market Structure-Equilibrium of Firm and Industry-Optimum Firm-Pricing Under
Perfect Competition And Monopoly- Price Discrimination- Pricing Under Monopolistic
Competition-Pricing In Public Utilites.
Text Book Recommended:
1.Business Economics by K.P.M. Sundaram- Sultan Chand & Sons.
SEC A-2 qns from
each unit
SEC B-1(a&b) qn from each
unit
SEC C-1 qn from each unit
SEMESTER-I + II CARRY OVER PAPER
CORE COURSE –II – BANKING THEORY LAW AND PRACTICE
UNIT-I
Commercial banks – meaning, definition, functions, classifications and credit
creation. Recent developments in Indian Banking System: ATM, Net Banking,credit and core
banking.
UNIT-II
Central banking :Functions – RBI – Functions. Relationship of banker and customer-
General relationship- special relationship.
UNIT-III
Types of Bank Accounts-fixed deposits-savings deposit accounts-current accounts-
recurring deposit accounts-new deposit saving schemes-opening and closing of accounts-
types of customers – individuals including minor, illiterate persons – married women-
lunatics-joint stock companies.
UNIT-IV
Paying and collecting bankers-rights responsibilities and duties of paying and
collecting banker- precautions to be taken in paying and collecting of cheques – protection
provided to them-nature of protection and conditions to get protection.
UNIT-V
Definition of cheque – requisites of cheque – drawing of a cheque- type of cheque-
alteration- crossing- different forms of crossing and their significance- types of endorsement.
Text Book Recommended:
1. Banking Theory , Law & Practice – Sundaram and Varshney, Sultan Chand Company ,
New Delhi.
2. Banking Theory , Law & Practice – S.M.Sundaram , Sri.Meenakshi Publications,
Karaikudi.
3. Banking – Pre.M.Kumar,Srinivasa,1991,New Central Book Agency.
4. Tenna’s Banking Law & Pracitice in India – M.S.Ramasamy Sultan Chand Company
New Delhi 1974.
5. Tammam’s Banking Law & Pracitcie in India – M.L.Janna and C.R.D
6. Banking Theory , Law & Practice E.Garden and N.Natarajan –Himalaya Publication.
7. Banking Theory , Law & Practice: Varshney and Maheswari.
SEC A-2qns from each unit SEC B-1(a&b) qn from each
unit
SEC C-1qn from each unit
CORE COURSE- III –BUSINESS STATISTICS
UNIT –I
Introduction – tabulation and classification – diagram and graphs, measure of
Central Tendency- Arithmetic mean , Median , mode, Geometric mean and Harmonic mean.
UNIT-II
Measures of Dispersion – Range – Quartiles- Deciles – Percentiles – Quartile
Deviation – Mean Deviation – Standard Deviation – Co-efficient of variation.
UNIT-III
Measurement of Skewness Karl Pearson & Bowley methods – correlation- Simple
rank- Co-efficient of concurrent deviation.
UNIT-IV
Regression analysis – simple regression – equations- X on Y-Y on X. Time series
analysis – Components - fitting a straight line by method of least square – moving average.
UNIT- V
Index numbers – weighted and unweighted – price index numbers – test in index
numbers – time and factor reversal test – cost of living index number- aggregate method
– family budget.
Text Book Recommended:
1. Business Statistics by PA. Navnitham M.sc ., M.phil., Jai Publications – Trichy –
2. 2. Statistical Methods by S.P. Gupta – Chand & Sons.
3. Business Statistics by R.S.N. Pillai and Bagavathi S. Chand Publishers.
4.
Theory and Problems shall be in ratio of 20:80 percent respectively.
Sec A-2 qns from
each unit
Sec B-1(a&b) qn from
each unit
Sec C-1 qn from each
unit
THEORY 7 QUESRTIONS 2 QUESRTIONS
PROBLEM 3 QUESRTIONS 8 QUESRTIONS 5 QUESRTIONS
ALLIED COURSE – II BUSINESS MANAGEMNT
The objective of this course is to impart knowledge on the framework of
management and the importance of all functional areas.
UNIT –I
Management – Definition , Nature and Scope- Management , a Science or an art –
Levels of Management.
UNIT-II
Planning – Meaning, Purpose, Steps – Types of paln –MBO – MBE- Decision
Making – Types. Problems involved in Decision making.
UNIT-III
Organization – Importance , principles , Types of Organization - Departmentation
– basis of Departmentation – Delegation – Elements – Problems – Centralization and
Decentralization.
UNIT-IV
Controlling – Meaning and Importance, Steps in controlling- Characteristics of an
ideal control system. Leadership – Qualities of a successful leader – Types of Leadership.
UNIT-V
Business Ethics : Meaning – Value system- ethics in management – training in
ethics – values for Indian Managers – Social responsibilities of business.
Text Book Recommended:
1. Principles of Management by P.C. Tirupathy and P.N.Reddy. TMH Publications.
2. Business management by Sharma – Kalyani Publishers.
3. Principles & Practice of management by L.M.Prasad – Sultan Chand & Sons.
4. Business organization and management – Dinkar pagare,Sultan Chand & Sons.
5. Business Ethics – Ravindranath V.Badi & Narayana V.Badi-Publishers :
VRINDA PUBLISHERS(P)LTD, DELHI -110091.
SEC A-2qns from each unit SEC B-1(a&b) qn from each unit SEC C-1qn from each unit
ALLIED COURSE – III – MARKETING
UNIT-I
Definition and meaning of Marketing – Modern concepts of Marketing – Marketing
and selling – Marketing functions – buying –transportation-warehousing – standardization –
Grading- packaging.
UNIT-II
Market segmentation – product development, introduction of new product-
branding- packaging- brand loyalty.
UNIT-III
Product life cycle – Product diversification – Pricing methods.
UNIT-IV
Promotional methods- Advertising – Publicity – Personal selling – Sales
promotion.
UNIT-V
Marketing Research – importance of Marketing research – Marketing of industrial
products –Marketing of consumer products. Marketing Information System – features -
differences between MIS and marketing research.
Text Book Recommended:
a.Marketing by Rajan Nair – Sultan Chand Company
b. Marketing management by Sherlekar
c. Marketing by RSN Pillai & Baghavathi
SEC A-2qns from each unit SEC B-1(a&b) qn from each unit SEC C-1qn from each unit
SEMESTER - III
CORE COURSE – IV – BUSINESS ACCOUNTING
UNIT-I
Branch – meaning-types- goods invoiced price, stock & debtors system-
Departmental accounts – meaning – need- advantages – departmental trading and P & L
account.
UNIT-II
Hire purchase – definition – feature – calculation of interest-default & repossession-
Royalty accounts (excluding sub lease)
UNIT-III
Admission and Retirement of a partner-(excluding admission cum retirement)-
treatment of goodwill – Death of a partner-Joint Life policy.
UNIT-IV
Dissolution of firm – piecemeal distribution – proportionate capital method –
insolvency of a partner and of all partners- Garner Vs Murray.
UNIT-V
Insurance claims for loss of stock only- Insolvency accounts- statements of affairs-
deficiency account – insolvency of individual only.
Theory: 25% Problem:75%
Text Book Recommended:
1. Advance Accountancy by R.L.Gupta and Radhaswamy
2. Advance Accountancy by T.S.Reddy and Murthy
3. Advance Accountancy by Jain and Narang
4. Advance Accountancy by A. Arulanandam & Rajan- Himalaya Publishers.
Theory and Problems shall be in ratio of 25:75percent respectively.
Sec A-2 qns from
each unit
Sec B-1(a&b) qn from
each unit
Sec C-1 qn from each
unit
THEORY 10 QUESRTIONS 2 QUESRTIONS
PROBLEM 8 QUESRTIONS 5 QUESRTIONS
ALLIED COURSE – IV – BUSINESS LAWS
UNIT-I
Introduction – Definition and sources of mercantile law- Nature and kinds of
contracts-offer and acceptance- consideration.
UNIT-II
Capacity of parties – free consent – legality of object- void Agreements – contingent
contracts.
UNIT-III
Performance of contracts-Discharge of contracts- remedies for breach of contracts –
quasi contracts.
UNIT-IV
Indemnity and Guarantee – Bailment and pledge – Agency
UNIT-V
Law of sale of Goods.
Text Book Recommended:
1. Business law by N.D.Kapoor – Sultan Chand & Sons.
2. Mercantile law by R.S.N. Pillai & Bagavathi .S.Chand & Co.
3. Mercantile law with Industrial law by S.P.Iyengar and B.K.Goyal & Co.,
SEC A-2qns from each unit SEC B-1(a&b) qn from each unit SEC C-1qn from each unit
NON ELECTIVE COURSE – I – ACCOUNTING PRACTICES
UNIT-I
Definition of Accounting- Nature and Objectives.
UNIT-II
Double Entry System- Rules – advantages and disadvantages – Journal
UNIT-III
Subsidiary Books – purchase Books- purchase returns book-Sales Books- Sales
Books – Sales return book.
UNIT-IV
Ledger – Meaning- Balance of Accounts- Trial Balance- Objectives- Limitations-
Preparation of Trial Balance
UNIT-V
Final Accounts of Sole Trader (With closing stock, depreciation, outstanding and
accrued items Adjustments)
(Marks: Theory 20% and Problems 80%)
Text Book Recommended:
Advanced Accountancy- Arulanandam , Himalaya Publications.
Books for reference:
1. Advanced Accounting- S.P.Jain and K.L.Narang, Kalayani Publishers.
2. Advanced Accounts – M.S.Shukla, T.S.Grewal and S.C.Gupta, S.Chand & Sons.
3. Principles of Accounting – Finnery, H.A. and Miller, H.E., Prentice Hall.
Theory and Problems shall be in ratio of 20:80percent respectively.
Sec A-2 qns from
each unit
Sec B-1(a&b) qn from
each unit
Sec C-1 qn from
each unit
THEORY 7 QUESRTIONS 2 QUESRTIONS
PROBLEM 3 QUESRTIONS 8 QUESRTIONS 5 QUESRTIONS
CORE COURSE-V – COMPANY LAW AND SECRETARIAL PRACTCE
UNIT-I
Company – Definition – kinds- Incorporation-memorandum of association-Ultra
vires-alteration of memorandum
UNIT-II
Articles of Association-contents-Alteration-Doctrine of Constructive notice-Indoor
management-prospectus-contents-misstatement in prospectus.
UNIT-III
Company Secretary-Qualities and Qualification-appointment-functions-legal
position-duties, rights and liabilities.
UNIT-IV
Membership of companies-Shares-kinds-forfeiture of shares-transfer and transmission
of shares-blank transfer-forged transfer-share warrants, stocks.
UNIT-V
Board of directors-managing director-meetings of companies, notice , agenda ,proxy,
minutes, resolution etc., legal provisions- winding up of companies-modes of winding up.
Text Book Recommended:
1. Company Law& Secretarial Practice-N.D.Kapoor, Sultan Chand & Co.
Reference:
2. Company Secretarial Practice- Shukla & Gulshan,S.Chand & co
3. Company Secretarial Practice-Tandon,Sultan Chand & co
4. Company Secretarial Practice – P.K.Ghosh –S.Chand & Sons.
SEC A-2qns from each unit SEC B-1(a&b) qn from each unit SEC C-1qn from each unit
SEMETER-IV
CORE COURSE-VI-COST ACCOUNTING
UNIT-I
Definition , Scope and nature of cost accounting – cost concepts- classification –
objectives and advantages-financial accounting Vs. cost accounting- cost sheets[Excluding
Tenders * Quotations]
UNIT-II
Materials cost – receipt and issue of materials- Inventory control-level of stock,
perpetual inventory , ABC Analysis, EOQ – Stores ledger – pricing of material
issue,FIFO,LIFO,Simple Average & Weighted Average.
UNIT-III
Labour cost sheet –methods of remuneration and incentive schemes-Taylor’s –
Merricks Halsey & Rowan – Labour turnover types, causes and remedies
UNIT-IV
Overheads – Collection, classification, allocation, apportionment-primary and
secondary distribution-repeated distribution methods- simultaneous equation methods-
machine hour rate- cost reconciliation statement.
UNIT-V
Job costing- Contract costing (simple problems) - process costing (Normal loss,
abnormal loss and gains)
Text Book Recommended:
1. Cost Accounting by Jain and Narang- Kalyani Publishers.
2. Cost Accounting by S.P.Iyengar-Sultan Chand & Sons.
3. Cost Accounting by Bhagwathi and Pillai – Sultan Chand & Sons.
4. Cost Accounting by S.N.Maheshwari- Sultan Chand & Sons.
Theory and Problems shall be in ratio of 20:80percent respectively.
Sec A-2 qns from
each unit
Sec B-1(a&b) qn from
each unit
Sec C-1 qn from each
unit
THEORY 7 QUESRTIONS 2 QUESRTIONS
PROBLEM 3 QUESRTIONS 8 QUESRTIONS 5 QUESRTIONS
ALLIED COURSE – V –BUSINESS COMMUNICATION
UNIT-I
Meaning, need and importance of Commercial correspondence-effective business
letters- layout- Kinds of Business letters- language of a business letters- commercial terms
and abbreviations.
UNIT-II
Letters of Enquiry- replies, offers and quotations – ordes – execution-cancellation.
UNIT-III
Claims , complaints and adjustments – circular letters –Status enquiries – collection
letters.
UNIT-IV
Letters relating to Agency – Application for Jobs- bank Correspondence relating to
exports and imports.
UNIT-V
Drafting of Business reports-Press reports- market reports- speech writing.
Text Book Recommended:Any one of the following
1. Business Communication by Rajandra Pal and Korla Halli – Sultan Chand &
Sons.
2. Efficitive Business English and Correspondence by M.S.Ramesh and
Pattennshetty-S.Chand & Company.
3. Business Correspondence and report writing by Sharma and Krishna mohan-TMH
SEC A-2qns from each unit SEC B-1(a&b) qn from each unit SEC C-1qn from each unit
ALLIED COURSE – VI- PERSONANEL MANAGEMENT
UNIT-I
Meaning and definition of Personnel Management- Characteristics , scope, objectives
– functions of personnel department- managerial and operative function.
UNIT-II
Manpower planning – definition – importance – objectives- factors affecting
Manpower Planning- steps in Manpower Planning – job analysis ,job description , job
specification, job evalution.
UNIT-III
Recruitment, selection and placement of personnel - promotion and transfer -
methods of training.
UNIT-IV
Motivation – importance and characteristics – Theories of motivation – Maslow’s –
McGregor’s – Herzberg’s – Morale – meaning – Characteristics – factors influencing morale.
UNIT-V
Concept of leadership – Theories of leadership – leadership qualities – kinds of
leadership styles.
Text Book Recommended:
Human Resources Management – L.M.Prasad, Sultan Chand & Co.
Books for reference:
1. Personnel Management : C.B.Memoria
2. Industrial Relations of Personnel Management – Tripathi.
SEC A-2qns from each unit SEC B-1(a&b) qn from each unit SEC C-1qn from each unit
NON ELECTIVE COURSE-II- MARKETING PRACTICES
UNIT-I
Meaning and definition of Marketing – classification of market – functions of
marketing – market segmentation
UNIT-II
Product Mix – Product Planning and Development – Product Differentiation –
Product Life Cycle.
UNIT-III
Pricing – Objectives – Types of Prices – Factors affecting Prices.
UNIT-IV
Channels of distribution – types – factors determining selection of a channel.
UNIT-V
Promotion – forms – meaning of advertising – merits and demerits.
Text Book Recommended:
Modern Marketing – R.S.N.Pillai and Baghavathi –S. Chand &Sons.
Books for reference:
1. Mordern Marketing by Rajan Nair , Sultan Chand & Sons.
SEC A-2qns from each unit SEC B-1(a&b) qn from each
unit
SEC C-1qn from each unit
SEMESTER-V
CORE COURSE-VII- CORPORATE ACCOUNTING
UNIT-I
Company accounts- provisions regarding issues of shares- at par, at premium
and at discount- applications, allotment, calls, forfeiture, re-issues.
UNIT-II
Issues and redemption of debentures- various kinds of debentures- at par, at
discount, at premium – redemption through sinking fund only-redemption of
preference shares.
UNIT-III
Final accounts of companies- managerial remuneration- Holding companies
Account- Consolidation of balance sheet(excluding chain holding).
UNIT-IV
Amalgamation, Absorption and reconstruction, internal reconstruction(simple
problems only)
UNIT-V
Final accounts of banking companies(new format)- Insurance Companies(life
insurance a/cs only)- liquidation of companies- statement of affairs – liquidator’s final
statement
(Problem: 75% Theory:25%)
TEXT BOOK RECOMMENDED:
1. Advanced Accountancy by R.L.Gupta and Radhaswamy- Sultan Chand &
Sons.
2. Advanced Accountancy by Jain and Narang – Kalyani Publishers.
3. Advanced Accountancy by Arulanadam and Raman- Himalaya
Publisher
SEC A-2 QNS
from each unit
SEC B-2 QNS
from each unit
SEC C-2 QNS
from each unit
THEORY 7 QUESTIONS 2 QUESTIONS 1 QUESTIONS
PROBLEM 3 QUESTIONS 8 QUESTIONS 4 QUESTIONS
CORE COURSE- VIII-FINANCIAL MANAGEMENT
UNIT-I
Financial Management – Meaning – object- scope- functions of finance
manager- financial planning- meaning and scope.
UNIT-II
Cost of capital – meaning- components – cost of dept. – cost of preference
shares- cost of equity cost of Retained Earnings- Weighted Average cost of capital.
UNIT-III
Capital structures – meaning – features – factors determining capital structure-
EPS- EBIT relationship indifference point of EBIT- theories of Capital structure- Net
income approach – Net operating income approach – MM approach – Traditional
approach.
UNIT-IV
Leverage – meaning, significance and types- operating leverages, financial
leverage – combined leverage- Dividend policy- theories – relationship with value of
firms- stock dividend – stable dividend.
UNIT-V
Working capital Management- concept- need- types- factors affecting working
capital- working capital estimation- management of cash, receivables and inventory.
(Problem: 75% Theory:25%)
TEXT BOOK RECOMMENDED:
1.Elements of Financial Management by S.N. Maheswari- Sultan Chand&
sons.
2.Financial Management – R.K.Sharama & Shashi K.Gupta-
KalyaniPublishers.
SEC A-2 QNS
from each unit
SEC B-2 QNS
from each unit
SEC C-2 QNS
from each unit
THEORY 7 QUESTIONS 2 QUESTIONS 1 QUESTIONS
PROBLEM 3 QUESTIONS 8 QUESTIONS 4 QUESTIONS
CORE COURSE- IX-AUDITING
UNIT-I
Auditing – definition- objects- functions- Classification of audit- Audit
Programme- qualities of an auditor.
UNIT-II
Internal control- Internal check regarding wages, sales, purchases, cash
receipts, cash payments- Internal audit .
UNIT-III
Vouching of trading transactions- cash transactions- valuation and verification
of assets and liabilities- difference between valuation and verification.
UNIT-IV
Audit of limited companies- appointment, qualification, rights, duties and
liabilities of company auditors- audit of share capital and share transfer audit- audit
reports.
UNIT-V
Investigation – Professional ethics- misconduct- Auditing in an EDP
environment.
TEXT BOOK RECOMMENDED:
1.Auditing by Dinker Pagare- Sultan Chand & Sons.
Reference books:
1.Principles and practice of Auditing by Saxena, Himalaya Publishings House.
2. Auditing by B.N.Tandon – Sultan Chand & Sons.
SEC A-2 QNS from
each unit
SEC B-2 QNS from
each unit
SEC C-2 QNS from
each unit
CORE COURSE-X-COMPUTER APPLICATIONS IN BUSINESS
ACCOUNTING
UNIT-I
Meaning of computer- character is tics of computer- areas of application- I-P-
O cycle- component of computer- memory and control unit- input and output devices.
UNIT-II
Introduction to MS word- staring MS word- Creating word document- creation
business letters using wizards – editing word documents- inserting objects- formatting
documents- spelling and grammar check – word count- thesaurus, auto correct-
working with tables-saving, opening and closing documents- mail merge.
UNIT-III
Introduction to spread sheets- spread sheet programmes and application- MS
Excel and its features- Building work sheets- entering data in work sheets, editing and
formatting work sheets - creation and formatting different types of charts- application
of financial and statistical functions- opening, saving and closing work books.
UNIT-IV
Fundamentals of Computerized accounting – Computerized accounting Vs.
manual accounting- Architecture and customization of Tally- Features of tally-
Configuration of tally- Tally screens and menus- Creation of company – Creating of
groups- Editing and deleting groups- Creation of ledgers- Editing and deleting of
legers- Introduction to vouchers- Vouchers entry- payment vouchers- Receipt voucher
– Sales voucher- Purchase vouchers- contra vouchers- Journal vouchers – Editing and
deleting vouchers.
UNIT-V
Day books-Trail Balance- Profit and Loss Account- Balance sheet- Ratio
analysis- Cash flow statement- Fund flow statement- Cost centre report- Inventory
report- Bank reconciliation statement.
Theory: 45 Marks Practical :30 Marks
Theory exam Question Paper Pattern & Mark Allotment
Sec A 6 question carrying 2 marks each 6X2=12
Sec B 3(a&b) question carrying 4 marks each 3X4=12
Sec C 3 out of 5question carrying 7 marks each 3X7=21
Text Book:
1. Ms Office 2000 by Sanjai Saxena
2. Tally 7.2 by AK.Nadhani & KK.Nadhani.
Reference :
1. Computer Application in Business by Srinivasa Vallaban, Sultan Chand
Publications.
2. Computer Application in vBusiness by R.Paremeswaran
Computer Application in Business Accounting Exercises for Practical & MS
Word (UNIT II)
1. Creating Business Letters.
2. Creating an application for the jobs with Bio-data.
3. Creating Circular letter with Mail Merge options.
4. Creating a Table by using the split and merge options.
MS-Excel (UNIT III)
1. Creating a work sheet like Mark Sheet, Pay slip,PF contribution list etc.
2. Creating Charts.
3. Creating a list for the enclosures.
4. Filtering the data using Auto fiter custom filters
ELECTIVE – I-INTERNATIONAL TRADE
UNIT-I
International trade-definition-features-difference between internal &
international trade- theories of international trade- comparative cost theory;
HECKSHER-OHLIN’S theory of international trade.
UNIT-II
Gains from International trade and its measurement; terms of trade-difference
concepts; factors affecting terms of trade, free trade Vs protection; tariffs, quota;
dumping.
UNIT-III
Balance of payments- Balance of trade- concepts- Disequilibrium- kinds,
causes and measures for correction.
UNIT-IV
International institutions and trade agreements- IBRD-ADB-WTO-GATT.
UNIT-V
Foreign exchange control in India- objectives- methods- merits and defects-
India’s foreign trade- brief history and recent trends- volume, composition and
direction.
TEXT BOOK RECOMMENDED:
1. International trade-Dr.S.Sankaran-Margham publications.
2. C.Francis-International Trade and Export management- Himalaya Publishing
House.
3. C.Jeevanadam – Foreign Exchange,Sultan Chand & Sons.
Reference:
1.P.T.Ellsworth-International Economy-Macmillan.
2.Fayerwather- International Marketing-PHI.
SEC A-2 QNS from
each unit
SEC B-2 QNS from
each unit
SEC C-2 QNS from
each unit
ELECTIVE COURSE-II-LABOUR LAWS
UNIT-I
The Factories Act-1948.
UNIT-II
The Minimun Wages Act.1948
UNIT-III
Trade Union Act 1926.
UNIT-IV
The Industrial Disputes Act-1947.
UNIT-V
Employees State Insurance Act-1948.
Text Book Recommended:
Labour laws by N.D.Kapoor,Sultan Chand & Sons.
Merchantile Law with Industrial Law by S.P.Iyengar & BK GOYAL- S.Chand & Co.
SEC A-2 QNS from
each unit
SEC B-2 QNS from
each unit
SEC C-2 QNS from
each unit
SEMESTER-VI
CORE COURSE-XI-MANAGEMENT ACCOUNTING
UNIT-I
Defintion-nature-scope-objectives- merits-limitations- differences between
management accounting and financial accounting- Financial Statement analysis-
Comparative Statements-Common size statement- ratio analysis-Calculation of ratios-
Construction of balance sheet from ratios.
UNIT-II
Fund Flow Statement – Cash Flow Statement.
UNIT-III
Marginal Costing-CVP analysis- Break even analysis-Managerial applications.
UNIT-IV
Budget and Budgetary control – sales,production,production cost, raw material
cost, cash and flexible budgets- standard costing(theory only)- Variance
analysis(material and labour variance only).
UNIT-V
Capital Budgeting-importance-Appraisal methods-payback period- ARR
methods- discounted cash flow- net present value
Text Book Recommended:
Management Accounting by T.S.Reddy & Hariprasad Reddy,Margham
PublicationsManagement Accounting by S.N.Maheswari-Sultan Chand & Sons.
Reference: Management accounting by Sharma & Shasi Gupta,Kalyani Publishers.
Theory and problems shall be in the ratio of 30:70 percent respectively
SEC A-2 QNS
from each unit
SEC B-2 QNS
from each unit
SEC C-2 QNS
from each unit
THEORY 7 QUESTIONS 2 QUESTIONS 1 QUESTIONS
PROBLEM 3 QUESTIONS 8 QUESTIONS 4 QUESTIONS
CORE COURSE-XII-INCOME TAX –LAW & PRACTICE
UNIT-I
Basic concepts – Definition- person,income,total income, casual and revenue-
residential status, income exempt from income tax.
UNIT-II
Computation of income under the Head salaries- Basis of charge-Different forms of
Salary,allowancw perquisites and their valuation-Deductions from Salary.
UNIT-III
Computation of Income under the head income from House Property- Basis of
charge- Determination of annual value-Income form let-out property-Self occupied property-
deducation allowed from Income from House property.
UNIT-IV
Computation of Income from Profits band gains of Business and Profession-Basis of
charge- Basic principles-(excluding depreciation)-Deducations.
UNIT-V
Income from Capital gains and other sources- Basis of charge- Short and long term
capital gains-computation- indexed cost of acquisition and improvement- exemptions-Income
from other sources- deductions allowed.
(QUESTION SHALL RELATE TO PROVISIONS APPLICABLE TO LATEST
ASSESSMENT YEAR ONLY)2010-2011.
Text Book Recommended:
1. Income tax – Law & practice-Gaur & Narang-Kalyani publishers.
Reference books:
2.Income tax-Reddy & Hariprasad Reddy
3.Income tax-Law & Practice – Dinkar Pagare-Sultan Chand & Sons.
4.Income tax-H.C.Mehrotra-Sahitya Bhavan.
5.Income tax-Vinod K.Singhania-Taxman.
Theory and problems shall be in the ratio of 30:70 percent respectively
SEC A-2 QNS
from each unit
SEC B-2 QNS from
each unit
SEC C-2 QNS from each
unit
THEORY 7 QUESTIONS 2 QUESTIONS 1 QUESTIONS
PROBLEM 3 QUESTIONS 8 QUESTIONS 4 QUESTIONS
CORE COURSE-XIII-ENTREPRENEURIAL DEVELOPMENT
UNIT-I
Entrepreneur- Meaning-Definition-Characteristics-functions-Role of
Entrepreneurs in the economic development- classification of Entrepreneurs- factors
affecting entrepreneurial growth.
UNIT-II
Women entrepreneurs-concepts- functions- problems-steps taken by
government-rural Entrepreneurship- need- problems- developing rural
Entrepreneurship.
UNIT-III
Project identification and selection – project formulation-project appraisal-
sources of finance.
UNIT-IV
Small enterprises- definition, characteristics-relationship between small &
institution finance to entrepreneurs- institutional support to entrepreneurs-DICs.
Text Book Recommended:
1. Entrepreneurial development –S.S.Khanka – Sultan Chand & Sons.
Reference books:
1. Entrepreneurial Development –Renu Arora& Sk Sood,Kalyani publishers
2. Entrepreneurial Development-Vasath Desai
SEC A-2 QNS from
each unit
SEC B-2 QNS from
each unit
SEC C-2 QNS from
each unit
CORE COURSE-XIV-FINANCIAL SERVICES
UNIT-I
Financial services- meaning-classification- financial products and services-
challenges facing the financial services sector- merchant banking- origin –services of
merchant banks-problems of merchant bankers – scope for merchant banking in India.
UNIT-II
Hire purchase- feature- Hire Purchase and credit sales HP Vs instalment
purchase – banks & hire purchase business- Leasing – Concept- steps in leasing-
types of lease- advantages-disadvantages- problems of leasing.
UNIT-III
Venture capital- meaning- feature-scope-importance-advantages- methods of
venture financing-credit rating- functions-agencies-benefits & limitations.
UNIT-IV
Mutual Fund-meaing-classification-importance-facility available to investors-
investors rights- reasons for slow growth.
UNIT-V
Depository-meaning- objectives- benefits-Credit card-types of credit card-
difference between credit card and debit card-facilities offered to credit card holders-
benefits of credit cards- demerits.
TEXT BOOK:
1.Financial services, by E.Gordon & k.Natarajan,Himalaya Publishing house.
Reference:
1.Financial services by B.Santhanam, Margham Publishings.
2.Financial services by Gurusamy.
SEC A-2 QNS from
each unit
SEC B-2 QNS from
each unit
SEC C-2 QNS from
each unit
ELECTIVE –III-ADVERTISING MANAGEMENT
UNIT-I
Advertisement – Nature, Scope-objectives-functions-benefits and criticisms.
UNIT-II
Types of advertising- economic aspect of advertising- role of advertising in
the economic system-legal issues-social and ethical aspect of advertising-effects and
ill effects.
UNIT-III
Advertising agencies-need of agencies, their organisation, functions. Selection
of advertising agency-services rendered to clients- agency compensation.
UNIT-IV
Advertisement campaign- parameters- steps involved-advertisement copy –
design and layout- advertising media- their types-selection of media- indoor media
and outdoor media advertising- merits and demerits.
TEXT BOOK RECOMMENDED:
Advertising and Salesmanship- P.Saravanavel & S.Sumathi-Margham
publications , Chennai.
Reference:
1.Rathor,B.S.-Advertising management-Himalaya Publishing House,Mumbai.
2.V.Balu, Advertising management and sales promotion- Sri Venkateswara
Publishing Chennai.
3.Kumar & Mittal, Advertising management-Anmol Publishings,New Delhi.