syllabussyllabus.b-u.ac.in/syl_college/2021/89a8.pdf · 2020. 11. 20. · computer applications...

M. Com. Finance & Accounting

AFFILIATED COLLEGES

2020 – 2021 onwards

BHARATHIAR UNIVERSITY (A State University, Accredited with “A” Grade by NAAC,

Ranked 13th among Indian Universities by MHRD-NIRF,

World Ranking : Times - 801-1000, Shanghai - 901-1000, URAP - 982)

Coimbatore - 641 046, Tamil Nadu, India

Program Code: ***

Syllabus

Program Educational Objectives (PEOs)

The M.Com (Finance and Accounting) program describe accomplishments that graduates

are expected to attain within five to seven years after graduation

PEO1 Graduates will take up a job in Banking, Insurance and relevant sectors

PEO2 Work as a team member and also lead a team

PEO3 Integrate critical thinking and analytical decision making

PEO4 Involve in lifelong learning

PEO5 Exercise professional skills and values

Page 1 of 82

M. Com. Finance & Accounting 2020-21 onwards - Affiliated Colleges - Annexure No.89A8SCAA DATED: 23.09.2020

Program Specific Outcomes (PSOs)

After the successful completion of the M.Com (Finance and Accounting)program, the students

are expected to

PSO1 Undertake a research work with specializations

PSO2 Use software tools to carry out a specified financial analysis of a business application

PSO3 Apply the knowledge gained during the course of the program to solve the ral time

problems

PSO4 Meet the needs of industry 4.0

PSO5 Communicate effectively with professionals

Page 2 of 82


Program Outcomes (POs)

On successful completion of M.Com (Finance and Accounting) program, the students are

expected to

PO1 Apply critical and analytical research skill to evaluate the challenging problems

PO2 Adapt to sustain in the challenging era

PO3 Enable the knowledge in the practical applications of accounting,

PO4 Do higher education and advance research in the field of commerce and finance.

PO5

Prove proficiency with the ability to engage in competitive exams like CA, CS, ICWA

and other courses.

Page 3 of 82


M.Com (Finance and Accounting) Curriculum

(For the students admitted during the academic year 2020 – 21 onwards)

Course

Code Title of the Course

Cre

dits

Hours Maximum Marks

Theory Prac

tical CIA ESE Total

FIRST SEMESTER

Financial Markets and Institutions 4 3 - 25 75 100

Financial Accounting 5 3 - 25 75 100

Direct Taxes 5 3 - 25 75 100

Object Oriented Programming with C++ 4 3 - 25 75 100

Elective/Diploma-I : 3 3 - 25 75 100

SECOND SEMESTER

Applied Cost Accounting 5 3 - 25 75 100

Financial Management 5 3 - 25 75 100

Modern Banking 4 3 - 25 75 100

Advanced Accounting 5 3 - 25 75 100

Computer Applications Practical-I (C++ and Tally) 4 3

40 60 100

Elective/Diploma-II : 3 3 - 25 75 100

THIRD SEMESTER

Indirect Taxation 4 3 - 25 75 100

Investment and Portfolio Management 4 3 - 25 75 100

Management Accounting 5 3 - 25 75 100

Research Methodology 4 3 - 25 75 100

Elective/Diploma-III : 3 3 - 25 75 100

FOURTH SEMESTER

E-Commerce 4 3 - 25 75 100

Visual Basic 4 3 - 25 75 100

Insurance and Risk Management 4 3 - 25 75 100

Project Work & Viva-Voce 8 3

- 50

15

0 200

Elective/Diploma-IV : 3 3 - 25 75 100

Grand Total 90 2200

Page 4 of 82


Credits

ONLINE COURSE

*Offered by Swayam 2

VALUE ADDED COURSE

1. Soft Skill Development

2. Application of Software Packages for Research

CERTIFICATE COURSE

1. Entrepreneurship Development

2. Personnel Management and Industrial Relations

* Colleges can choose any one of the following Group / Diploma Papers as Electives:

1. Diploma in Services Marketing

1. Services Marketing

2. Marketing of Financial Services

3. Marketing of Health Services

4. Travel and Hospitality Services

2. Diploma in Capital and Commodity Markets

1. Financial Markets and Institutions

2. Indian Stock Exchanges

3. Futures and Options

4. Fundamental and Technical Analysis

3. Diploma in Insurance Management

1. Principles of Life and Health Insurance

2. Principles of General Insurance

3. Insurance Laws

4. Actuarial Concepts and Principles

4. Diploma in International Trade

1. Principles of International Trade

2. Export and Import Procedure

3. Institutions Facilitating International Trade

4. India’s International Trade

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First Semester

Page 6 of 82


Course code Financial Markets and Institutions L T P C

Core/Elective/Supportive Core 4 - - 4

Pre-requisite Knowledge on Financial System and basic

knowledge in Securities Market

Syllabus

Version 2020-21

Course Objectives:

The main objectives of this course are to enable the students to

1. Learn the reforms of Indian Financial ystem and the functions of Securities Exchange Board of

India.

2. Acquire knowledge in banking, Small Savings, Provident Funds, Unit Trust of India and Mutual

Funds.

3. Learn about Non Banking Financial Intermediaries

4. Gain knowledge on financial market instruments

5. Learn about International dimensions of Financial Market

Expected Course Outcomes:

On the successful completion of the course, student will be able to:

1 Describe Indian Financial System and securities exchange board of

India.

K1&K2

2 Classify Small Savings, Provident Funds, Unit Trust of India and

Mutual Funds.

K2

3 Analyse the functions of non banking financial intermediaries K4

4 Evaluate the financial market instruments K5

5 Analyse the International dimensions of Financial Market K4

K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Financial System & Securities and Exchange Board of India

18- hours

Nature and Role of Financial System – An overview of the Indian Financial System – Financial Sector

Reforms – Reserve Bank of India - Securities and Exchange Board of India.

Unit:2 Banking Institutions 18–hours

Banking Institutions - Commercial and Co-Operative Banks - Non-Bank Financial Institutions - Small

Savings and Provident Funds - Unit Trust of India and Mutual Funds

Unit:3 Non Banking Financial Intermediaries 18–hours

Non Banking Financial Intermediaries – Loan companies – Investment Companies – Hire Purchase

Finance – Lease Finance – Housing Finance – Mutual Benefits Financial Companies – Merchant Banks

– Venture Capital Funds Credit Rating - Public Deposits with Non-Banking Companies – Non bank

Statutory Financial Organizations.

Unit:4 Financial Markets 18- hours

Financial Markets - Call Money Market - Treasury Bills Market - Commercial Bills Market - Markets

for Commercial paper and Certificates of Deposits - The Discount Market - Market for Financial

Guarantee - Government (Gilt-edged) Securities Market.

Page 7 of 82


Unit:5 International Dimensions of Financial Markets 18 hours

Industrial Securities Market - International Dimensions of Financial Markets Foreign Exchange

Market and Foreign Capital Market.

Unit:6 Contemporary Issues

Webinars-Quiz-Online assignments

Total Lecture hours 90 hours

Books for study

1 Financial Institutions and Markets, L.M.Bhole, Tata McGraw – Hill Publishing Company

Limited, 2017

2 Financial Instruments and Services, Nalini Prava Tripathy, Prentice Hall of India.,

2018

3 Financial Markets and Institutions, S. Gurusamy, Vijay Nicole Imprints (P) Ltd, 2018

Books for Reference

1 Pandian.P. “ Financial services and markets”, Vikas Publications, New Delhi, 2019

2 Dharmaraj.E, “ Financial services”, S. Chand and Sons Publisher, New Delhi, 2014

Related Online Contents

1 https://youtu.be/MsPgw4FodgE

2 https://youtu.be/qSPDtYWIKVU

3 https://youtu.be/-qvrRRTBYAk

4 https://youtu.be/U3G__bEjFbA

Course Designed By:

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5

CO1 S S M S S

CO2 M S M S S

CO3 S S S S S

CO4 M M M S S

CO5 S S M S S

Page 8 of 82


https://youtu.be/MsPgw4FodgE

https://youtu.be/qSPDtYWIKVU

https://youtu.be/-qvrRRTBYAk

https://youtu.be/U3G__bEjFbA

Course code FINANCIAL ACCOUNTING L T P C


Pre-requisite

Understanding of accounting principles, accounting

standards and its application in the area of financial

accounting is needed.

Syllabus

Version 2020-21

Course Objectives:

The main objectives of this course are to:

1. Set a base for Accounting principles and Book keeping.

2. Equip the learners about the preparation of final accounts of different concerns.

3. Understand the concept of internal control system

4. Gain an understanding on the preparation of accounts for non- trading concerns.

5. Be familiar with accounting standards and its applications.



1 Recall and classify the types of accounts and Recording Transactions. K1&K2

2 Analyze the financial statements K4

3 Understand the concept of internal control system K2

4 Explain the financial position of non trading concerns K5

5 Understand the accounting standards and apply in relevant areas K2&K3


Unit:1 Introduction to Accounting 18- hours

Introduction to Financial Accounting – Users of Accounting information – Financial and Management

accounting – Generally accepted Accounting Principles and the Accounting Environment – Ethical

issues in Accounting - Double entry system – Recording Transactions - Trial balance.

Unit:2 Final Accounts 18-- hours

Measuring Business Income – Preparing Financial statement from the adjusted Trial balance –

Completing the Accounting cycle - Accounting for Merchandising Transactions. Financial statements –

Meaning – Nature and limitations – Preparation of profit and loss account and balance sheet. Financial

reporting – Annual reports – Half yearly report – Content of annual reports disciplines in financial

reporting.

Unit:3 Internal Control System 18- hours

Measuring and Reporting Assets, Liabilities and Shareholders’ Equity – Internal Control Systems, Cash

and Receivables – Inventories and its accounting aspects – Fixed Assets and Depreciation accounting –

Liabilities accounting – Shareholders’ Equity.

Unit:4 Non Trading Concerns 18-- hours

Accounting for non-trading concerns – Hospitals, educational Institutions etc –Bank reconciliation

statement and its uses for financial control decisions.

Page 9 of 82


Unit:5 Accounting Standards and CSR 18- hours

Accounting Standards – Indian accounting board – Responsibility accounting – Human Resource

Accounting.


Webinars-Group Discussion -Online Assignments

Total Lecture hours 90 Hours

Books for study

1 T.S Reddy & A,Murthy “Advanced Accountancy “ Margham Publications, Chennai, 2015

2 R.L Gupta & Radhasamy, “Advanced Accounting”, S.Chand & Sons Publisher, New Delhi, 2018

3 Accounting for management, S.K. Battacharyya, Vikas Publishing House Pvt. Ltd, 2016

Books for Reference

1 S.K. Battacharyya, “Accounting for Management”, Vikas Publication, New Delhi, 1997

2 D.S. Rawat Deepti Maheswari Students Guide to Accounting Standards - [CA-Intermediate

(IPC)], 2019


1 https://youtu.be/mq6KNVeTE3A

2 https://youtu.be/ME50LCYNeCM

3 https://youtu.be/7SajgfE2nQo

4 https://youtu.be/p6a08bf36qs

Course Designed By:


CO1 S S M S S

CO2 M S M S S

CO3 S S S S S

CO4 M M M S S

CO5 S S M S S

Page 10 of 82


https://www.taxmann.com/bookstore/authproduct.aspx?authid=79

https://www.taxmann.com/bookstore/authproduct.aspx?authid=303

https://youtu.be/mq6KNVeTE3A

https://youtu.be/ME50LCYNeCM

https://youtu.be/7SajgfE2nQo

https://youtu.be/p6a08bf36qs

Course code DIRECT TAXES L T P C


Pre-requisite Basic knowledge in direct taxes Syllabus

Version 2020

Course Objectives:


1.Understand the scope of total income and exempted income

2. Acquire knowledge about the computation of income from salaries and house property

3. Impart knowledge about the latest provisions of business income and capital gain

4. Learn about income from other sources, set off and deductions

5. Learn the procedure for assessment and e filing



1 List out the provisions for residential status and exempted income K1

2 Recollect the provisions related to the computation income from salaries and

House property

K2

3 Apply the provisions for computing business income and capital gain K3

4 Analyse the income from other sources and relevant deductions K4

5 Evaluate the assessment process and apply e filing process K5


Unit:1 Income Tax Act 18- hours

Income Tax Act – Definition – Income – Agricultural Income – Assesses – Previous year – Assessment year – Residential status – Scope of Total Income – Capital and revenue – Receipts and Expenditure – Exempted Incomes.

Unit:2 Computation of Income - Salaries and House property 18- hours

Computation of Income from Salaries and Income from House property

Unit:3 Calculation of Capital gain 18- hours

Computation of Profits and Gains of Business or profession – Calculation of Capital gain.

Unit:4 Computation of Income from other sources 18- hours

Computation of Income from other sources – Set-Off and Carry Forward of Losses -

Deduction from Gross Total Income – Assessment of Individuals

Unit:5 Procedure for Assessment 18- hours

Income Tax Authorities – Procedure for Assessment – Collection of Tax- e filing.


Webinars - group discussion - online assignments


Page 11 of 82


Books for study

1 Gaur & Narang, “Income Tax Law & Practice”, DP Kalyani Publishers, Latest Edition, New

Delhi, 2020 .

2 Vinod K.Singhania, Monica Singhania, Students Guide to Income Tax. Taxman Publications

Pvt. Ltd, New Delhi, 2020.

Books for Reference

1 H.C.Mehorotra, “Income Tax Law & Practice”, Prentice Hall Pvt Ltd, New Delhi.

2 Dingar Pagare, “Tax Laws”, S.Chand & Sons Publisher, New Delhi.


1 https://youtu.be/bvxJJPwA4BY

2 https://youtu.be/RlNcDmPDKco

3 https://youtu.be/t_YBkx7zRa8

4 https://youtu.be/7RZfU7P6fss

Course Designed By:


CO1 S S M S S

CO2 S S M S S

CO3 S S S M S

CO4 M M M S S

CO5 S S M M S

Page 12 of 82


https://youtu.be/bvxJJPwA4BY

https://youtu.be/RlNcDmPDKco

https://youtu.be/t_YBkx7zRa8

https://youtu.be/7RZfU7P6fss

Course code OBJECT ORIENTED PROGRAMMING WITH

C++ L T P C


Pre-requisite In-depth knowledge in C language Syllabus

Version 2020-21

Course Objectives:


1. Learn the Elements of Object oriented programming and the structure of C++ program.

2. Understand the data types and operators

3. Learn about classes and objects

4. Learn the concepts overloading, and inheritance

5. Understand Virtual functions and Polymorphism.



1 Outline the essential features and elements of the C++ programming

language.

K1 & K2

2 Understand the concepts of data types and operators K2

3 Understand the procedure in constructor and destructor K1

4 Build a programme relating with overloading K6

5 Evaluate virtual functions and polymorphism K5


Unit:1 C++- Introduction 18-hours

Evaluation of Programming Paradigm – Elements of Object oriented programming - Data

Encapsulation and Abstraction classes – Inheritance – Derived classes – Polymorphism – Operator

overloading – Friend functions – Polymorphism – virtual functions – Merits and demerits of OOP –

Popular OOP languages – C++ at a glance – Applications of C++ - C++ statements – structure of C++

program.

Unit:2 Data Types 18- hours

Data types – character set – Token, Identifiers and Keywords – variables – operators and expressions –

Control flow – IF, IF. . Else, Nested If.. Else, For loop, While..loop, do..while loop, break statement,

switch statement, continue statement and go to statement. Arrays – operations on arrays –

Multidimensional arrays – strings – string manipulations. Functions – Function components – Library

functions – Inline functions.

Unit:3 Classes and Objects 18-hours

Classes and objects – Class specification – class objects – Accessing class members – defining member

functions – Data Hiding – Friend functions and friend classes. Constructor – parameterized constructors

– destructors – constructor overloading – order of constructor and destructor – copy constructor.

Unit:4 Operator Overloading 18- hours

Operator overloading – operators – Rules for overloading operators – Data conversion. Inheritance –

Forms of inheritance – single, multiple, multi level, hierarchal and hybrid inheritance – when to use

inheritance – Benefits of Inheritance.

Page 13 of 82


Unit:5 Virtual Functions and Polymorphism 18- hours

Virtual functions and Polymorphism – need for virtual functions – Pointers to derived class objects –

Pure virtual functions – Abstract classes – Rules for Virtual functions – Data file operations – Opening

of file – closing of file – stream state member functions – reading/writing a character from a file –

structure and file operations – classes and file operations.


Group discussion, online assignments, seminars– webinars

Total Lecture hours 90- hours

Books for study

1 Object Oriented Programming with C++, E.Balagurusamy, TataMcGraw Hill Publishing Company

Ltd, 2017

2 Mastering C++, K.R.Venugopal, Raj kumar, T.Ravishanker., TataMcGraw-Hill publishing

Company Ltd, 2016

3 Programming with C++, D.Ravichandran, TataMcGraw Hill Publishing Company Ltd, 2015

Books for Reference

1 C++ Programming - Black Book, Steven Holzner, Dreamtech Press, 2018

2 C++: The Complete Reference, Herbert Schildt, Tata Mcgraw-Hill Publishing

Company Ltd, 2016

3


1 https://youtu.be/clAJeOSa9xg

2 https://youtu.be/XBFGsKQX21s

3 https://youtu.be/R5qd8X64szs

4 https://youtu.be/OPJSRwKV7MA

Course Designed By:

Cos PO1 PO2 PO3 PO4 PO5

CO1 S S S S M

CO2 M M S M S

CO3 S S M S M

CO4 M M M M S

CO5 S S M S M

Page 14 of 82


https://youtu.be/clAJeOSa9xg

https://youtu.be/XBFGsKQX21s

https://youtu.be/R5qd8X64szs

https://youtu.be/OPJSRwKV7MA

Second Semester

Page 15 of 82


Course code APPLIED COST ACCOUNTING L T P C


Pre-requisite In-depth knowledge in the cost accounting Syllabus

Version 2020-21

Course Objectives:


1. Acquaint students with the principles of cost accounts, difference between financial accounting and

cost accounting.

2. Familiarize Economic order quantity and classification of labour.

3. Recollect apportionment of overhead costs and methods of re-apportionment.

4. Understand the concept of process costing

5. Understand and apply Reconciliation statements



1 Recall the cost accounting techniques, cost concepts and prepare cost sheet. K1&K2

2 Able to calculate Economic order quantity, labour idle time and wage

payment.

K2

3 Explain the classification of overheads, apportionment and reapportionment. K2

4 Solve the problems related to process costing K5

5 Reconcile cost and financial accounts. K5


Unit:1 Cost Accounting- Introduction 18-- hours

Introduction to cost accounting – Meaning and definition – Difference between financial and cost

accounting – Nature and significance of cost accounting – Methods of costing – Elements of costing –

Cost concepts fixed cost and variable costs – Preparation of cost sheet.

Unit:2 Labour Cost and Material 18-- hours

MATERIAL: classification and coding of materials fixation of maximum, minimum and reorder levels

– Economic order quantity – Purchase procedure – Storage of materials, issue of materials pricing of

material issues and returns – Inventory control physical verification – Periodical and perpetual

Inventory.

LABOUR: Classification of labour – Time keeping – Preparation of pay roll – Wage payment and

incentive system – idle time, overtime.

Unit:3 Overhead 18- hours

OVERHEAD: Meaning and classification of overheads – Classification according to function –

Variability and elements – Steps in overhead accounting – Absorption of overhead cost, difference

between cost allocation and apportionment and reapportionment – Predetermined overhead recovery

rates.

Unit:4 Process Costing 18- hours

Feature of process costing – Comparison between joint costing and process costing – Process losses –

Inter process profit equivalent production – Joint products and By-products.

Page 16 of 82


Unit:5 Reconciliation of cost and financial accounts 18- hours

Reconciliation of cost and financial accounts – Cost ledger - integrated accounts – cost audit under

companies Act – Benefits of cost audit – Programme and procedures.


Expert lectures, online assignments, online test – webinars

Question paper shall cover 40% Theory and 60%

Problems.

Total Lecture hours

90-- hours

Books for study

1 Jain and Narang, “Advanced Cost Accounting”, Kalyani Publication, New Delhi, 2013.

2 Prof. M.L. Agrawal, Dr. K.L. Gupta "Advanced Cost Accounting Paperback" January 2018.

Books for Reference

1 Dr. S.N. Maheshwari Dr. S.N. Mittal, "Cost Accounting - Theory & Problems Paperback – 1, 2015

2 Horngren, “Cost Accounting with Managerial Emphasis”, Prentice Hall India, New Delhi,

November 2017.


1 https://youtu.be/NWmrVCvhTi4

2 https://youtu.be/5gUW0rklJcQ


CO1 S S S S S

CO2 M M M S S

CO3 S S S M S

CO4 M M M S S

CO5 M S M S M

Page 17 of 82


https://youtu.be/NWmrVCvhTi4

https://youtu.be/5gUW0rklJcQ

Course code FINANCIAL MANAGEMENT L T P C


Pre-requisite Need basic knowledge in financial Management Syllabus

Version 2020-21

Course Objectives:


1. Understand the concept and importance of financial management.

2. Learn to compute cost of capital and apply capital budgeting techniques

3. Understand the concept of capital structure theories

4. Learn about the types of dividend , dividend policy, theories and determinants

5. Understand the techniques of working capital management.



1 Recollect the concept and importance of financial management. K1

2 Analyse various sources of finance and apply relevant capital budgeting

technique

K3& K4

3 Adapt relevant capital structure theory K6

4 Examine different type of dividend and evaluate the dividend policies. K4&K5

5 Discuss the working capital management of a particular industry K6


Unit:1 Introduction 18-- hours

Financial Management - Meaning, Nature, scope and objectives – Role and functions of Financial

Management.

Financial decisions – relationship between Risk and Return – Sources of finance – Short-term and

Long-term finance.

Unit:2 Cost of Capital 18-- hours

Cost of Capital - Meaning and importance – Cost of Debt, Preference, Equity and Retained Earnings –

Weighted Average Cost of capital – Capital budgeting – Techniques – ROI, Payback period and

Discounted cash flow.

Unit:3 Leverages 18-- hours

Leverages - Financial Leverage – Operating leverage – EBIT and EPS analysis – Theories of Capital

Structure – Net income approach – Net operating income Approach. MM Hypothesis – Determinants

of capital structure- Capitalisation – Over and Under Capitalisation- Merits and Demerits.

Unit:4 Leasing- Models 18-- hours

Leasing - Nature and Types- Advantages and Disadvantages-Dividend Theories: Walter’s model –

Gordon and MM’s models – Dividend policy - Forms of Dividend – Determinants of dividend policy

Unit:5 Working Capital Management 18-- hours

Working Capital Management – Cash Management – Receivables Management – Inventory

Management – Determinants and Computation of Working Capital.

Page 18 of 82




Question paper shall cover 60% theory and 40% problems

Total Lecture hours 90-- hours

Books for study

1 I.M. Pandey, “Financial Management”, Vikas Publication, New Delhi, 2015

2 S.N Maheswari, “Financial Management”, S.Chand & Sons Publisher, New Delhi, 2014

Books for Reference

1 Prasanna Chandra, “Financial Management”, Tata McGraw Hill Publishing Company Limited, UP,

2007

2 Khan & Jain, “Financial Management”, Tata McGraw Hill Publishing Company Limited,

UP, 2011


1 https://www.youtube.com/watch?v=SkygyiP28Ho

2 https://www.youtube.com/watch?v=_4i0jNDzCOE

Course Designed By:


CO1 S S S S S

CO2 M M M S S

CO3 S S S M S

CO4 S M S S S

CO5 M S M S M

Page 19 of 82


https://www.youtube.com/watch?v=SkygyiP28Ho

https://www.youtube.com/watch?v=_4i0jNDzCOE

Course code MODERN BANKING

L T P C


Pre-requisite Need of awareness in banking activities Syllabus

Version 2020-21

Course Objectives:


1. Introduce the Banking system in India.

2. Learn about credit control measures

3. Enable learners to know the modern banking services.

4. Acquire knowledge in electronic fund system.

5. Have an understanding about different cards used in Banking service.



1 Understand the role and functions of Banks K1&K2

2 Understand the role of Banks in economic development K2

3 Apply electronic Banking techniques K3

4 Explain the procedure involved in electronic fund system K6

5 Get Practical usage of smart card and have knowledge in ATM network K3


Unit:1 Banking- Introduction 18- hours

Banking – Definition – Role and Functions of Banks – Structure of Commercial Banks in India –

Public, Private and Foreign Banks – Changing Face of Commercial Banks.

Unit:2 Role of Banks in Economic Development 18- hours

Role of Banks in Economic Development – Central Bank – Functions – Credit control measures – Role

of RBI in Regulatory and Controlling Banks – Role of Computers in banking services.

Unit:3 E-Banking 18- hours

E-Banking – meaning – E-banking and financial services – Risk management for E- banking – Internet

Banking – Mechanics of Internet Banking – Drawbacks of Internet Baking

Unit:4 Electronic Fund Transfer System 18- hours

Electronic Fund Transfer System – Benefits of this System – SWIFT in Banking Transactions –

BANKNET – RBINET – Two level funds Transfer – FEDWIRE, BANKWIRE – CHIP Card.

Unit:5 Cards 18- hours

Debit Card – Credit Card – Smart Card - Mobile Banking– Telephone Banking – Mechanism –

Telephone Banking system – call centers - ATM – The cash machine – Features – ATM mechanism –

Functions – Importance – shared ATM Network - Indian scenario.



Question Paper shall cover 100% theory


Page 20 of 82


Books for study

1 Banking Theory Law and Practice, Dr.S. Gurusamy, Vijay Nicole Imprints (p) Ltd, 2017

2 Indian Banking System, K.C. Shekhar and Lakshmy Shekhar, Vikas Publishing House Private

Ltd, 2016

3 Principles of Banking, P.N.Varshney, S.L.Gupta, T.D.Malhothra, Sultan Chand Dropadi Devi

Educational Foundation, 2015

Books for Reference

1 Indian Banking, S. Nataraj and R. Parameswaran, S.Chand & Company Ltd, 2014

2 Insurance and Risk Management, Dr.P.K.Gupta, Himalaya Publishing House, 2015


1 https://youtu.be/uW5BCwStQu4

2 https://youtu.be/3TQnhDn4170

3 https://youtu.be/z8lq2Ptswsc

4 https://youtu.be/cYWHqha2wfk

Course Designed By:


CO1 S S S S S

CO2 M M M S S

CO3 S S S M S

CO4 M M S S S

CO5 M S M S M

Page 21 of 82


https://youtu.be/uW5BCwStQu4

https://youtu.be/3TQnhDn4170

https://youtu.be/z8lq2Ptswsc

https://youtu.be/cYWHqha2wfk

Course code ADVANCED ACCOUNTING L T P C

Core/Elective/Supportive Core 5 - 5

Pre-requisite Knowledge in accounting entries. Syllabus

Version 2020-21

Course Objectives:


1. Learn the schedules involved in the preparation of Final accounts

2. Understand about holding companies and liquidation of companies

3.Learn the procedure involved in the preparation of Banking Companies

4. Equip with the provisions involved in the Insurance companies

5. Familiarize about Double Account system and Principles of Government accounting



1 Recall the schedules involved in the preparation of Final Accounts K1

2 Analyse the performance of holding companies and evaluate the

financial position of liquidating companies

K4

3 Evaluate the accounts of Banking companies K5

4 Construct financial statements for Insurance Companies K5

5 Demonstrate the Double Account system , Inflation accounting and

Principles of Government accounting.

K5


Unit:1 Final accounts 18- hours

Preparation of Final accounts – Schedule VI Part I and Part II – Profit prior to incorporation –

Managerial remuneration – dividend declaration out of the past and the current profits – Issue of Bonus

shares – Preparation of Company Balance Sheet (New Format).

Unit:2 Holding company accounts 18- hours

Holding company accounts excluding inter-company holdings – Liquidation of companies.

Unit:3 Accounts of Banking companies

18- hours

Accounts of Banking companies

Unit:4 Accounts of Insurance Companies 18- hours

Accounts of Insurance Companies

Unit:5 Double Account system 18- hours

Double Account system - Inflation accounting – Human resource accounting-Principles of Government

accounting – responsibility accounting.



Question paper shall cover 20% Theory and 80% Problems.


Page 22 of 82


Books for study

1 R.L.Gupta and M.Radhasamy, “Advanced Accountancy”, Sultan Chand & Sons, New Delhi, 2001

2 M.C. Shukla , T.S.Grewal & S.Gupta, “Advanced Accounts”, S. Chand & Sons, New Delhi, 2017

Books for Reference

1 Arulanandam & Raman, “Advanced Accountancy”, Himalaya Publishing House, Mumbai, 2016

2 SP. Iyangar, “Advanced Accounting”, Sultan Chand & Sons, New Delhi, 2008


1 https://youtu.be/b2W2F6m7vn0

2 https://youtu.be/xLZcvHrLqFs

3 https://youtu.be/F_9Y5vO1sl0

4 https://youtu.be/VVG8hpVbb0s

Course Designed By:


CO1 S S S S S

CO2 M M M S S

CO3 S S S M M

CO4 M M M S S

CO5 M S M S S

Page 23 of 82


https://youtu.be/b2W2F6m7vn0

https://youtu.be/xLZcvHrLqFs

https://youtu.be/F_9Y5vO1sl0

https://youtu.be/VVG8hpVbb0s

Course code COMPUTER APPLICATIONS PRACTICALS - I

(C++ and TALLY ERP) L T P C

Core/Elective/Supportive Core - - 4 4

Pre-requisite Basic idea in C Programming and Tally Syllabus

Version 2020-21

Course Objectives:

The main objectives of this course are to enable the students to do C Programming and use Tally

ERP Package

C++

1. Pay Roll calculation (Using simple program)

2. Find out EOQ, Minimum Level, Maximum Level, Re-order level (Using simple program)

3. Write a program to prepare a mark statement using necessary control statement.

4. Write a c++ program to calculate working capital using class and objects (member function

should write inside and outside the class)

5. Program to calculate contribution, P/v Ratio, BEP and Margin of safety using Functions.

6. Calculate Simple Interest and compound interest using inline functions.

7. Calculate Depreciation by using constructors and Destructors.

8.Write a C++ program to calculate the sum and product of two complex numbers using

operator overloading.

9. Write a c++ program to prepare cost sheet using inheritance.

10.Write a program that will read a worker’s name, department, designation and basic pay and then

compute the net salary after withholding income tax. Gross salary = Basic+DA+HRA+CCA+Perks

Net salary = Gross salary – income tax. The computation of perks depends on the level, while the

income tax depends on the gross salary.

TALLY ERP

CREATING A COMPANY

1) Create a Company with all relevant details including GST options

CREATING LEDGER

2) Create the ledgers under appropriate predefined group

1.Cash a/c 2. sales a/c 3. Buildings a/c 4. Machinery a/c 5. Furniture a/c 6. Commission received a/c

7. Printer purchase a/c 8. Commission paid a/c 9.Rent received a/c 10. Salary a/c 11. Rent paid a/c

12. Wages a/c 13. Sales returns a/c 14. Capital a/c 15. Depreciation a/c 16. Purchase returns a/c

17. John & Co. a/c (purchased goods from this company) 18. Ram agency a/c (sold goods to this

company)

3) Create vouchers and view profit and loss a/c and balance sheet for the following:

Hindustan Ltd. started the business on 01-04-….

1. Contributed capital by cash Rs 2, 00,000

2. Cash deposited in Indian bank Rs 50,000

3. Credit purchases from Krishna traders Rs. 20000 invoice no 12

4. Credit purchase from KRISHNA traders Rs 20000 invoice no 14

5. Credit purchase from PRAVIN traders Rs 20,000 invoice no 44

6. Returned goods to KRISHNA traders Rs 5000 invoice no 12

7. Returned goods to PRAVIN traders Rs 5000 invoice no 44

Page 24 of 82


8. Credit sales to RAVI & Co Rs 50,000 inv no 1

9. Credit sales to KUMAR & Co Rs 50,000 inv no 2

10. Cash sales Rs 20,000 inv no 3

11. Credit sales to RAVI & Co Rs 50,000 inv no 2

12. Credit sales to RAVI & Co Rs 50000 inv no 5

13. Goods returned by RAVI & Co Rs 5000 inv no 1

14. Goods returned by KUMAR & Co Rs 5000 inv no 1

15. Payment made by cheque to KRISHNA TRADERS Rs 30,000 ch no 505580

16. Payment made by cheque to PRAVIN TRADERS Rs 30,000 ch no 505592

17. Received cheque from: Ravi& Co and kumar& Co 75,000 each.

Payments made by cash

1. Paid to petty cash by cash Rs.1000

2. Furniture purchased Rs.20000

3. Salaries paid Rs. 10000

4. Rent Rs.4000

5. Electricity charges Rs.3000

6. Telephone charges Rs.3500

7. Cash purchases Rs.5000

Payments made by petty cash

8. Conveyance Rs.150

9. Postage Rs.100

10. Stationeries Rs.200

11. Staff welfare Rs.100

12. Stationeries purchased from Sriram& co 1500 on credit

13. Depreciation on furniture 10%

4) Emerald & Co., started a business of home appliances from 1-4_….

1-4 received cash for capital 5,00,000

7-4 credit purchases from LG Limited invoice no 123

Oven 100nos at Rs 800

Mixies 100nos at Rs 1000

DVD player 100nos at Rs 1500

Fridge 100nos at Rs 2000

10-4 credit Sales to AMN invoice no 1:

Ovan 70nos at Rs 1000




+CGST & SGST

10-4 Cash Sales invoice no 2:

Ovan 10nos at Rs 1000



Page 25 of 82



+ CGST & SGST ON TOTAL SALES

CASH discount 5%

15-4 Paid cheque to LG limited Rs 2, 00,000

15-4 Received cheque from AMN& co Rs 3, 00,000

Payment made by cash

Paid to petty cash Rs 2000, Furniture Rs 15,000, Salaries Rs 10,000

Wages Rs 7,000, Carriage inward Rs 1500,

25-04 Payment made by petty cash

Conveyance Rs 200, Postage Rs 150, Stationeries Rs 150, Staff Welfare Rs 200

30-4 Journal depreciate 10% on furniture:

Prepare Trading Profit and Loss Account and Balance Sheet

5) From the Balances of Ms. Kavitha, Prepare Trading And Profit And Loss A/C And Balance Sheet

For

The Year Ending ----

Stock 9,300 Misc income 200

Repairs 310 Purchases 15,450

Machinery 12,670 Purchase return 440

Furniture 1,330 Sales return 120

Office expenses 750 Sundry creditors 12,370

Trading expenses 310 Advertisement 500

Land and buildings 15,400 Cash in hand 160

Bank charges 50 Cash at bank 5,870

Capital 24,500 Sales 20,560

Loan 5,000 Sundry expenses150

Closing stock 7,580 Insurance 500

Travelling expenses 200

INVENTORY VALUATION

6) Create unit of measurement, stock groups and stock items

Find the stock summary:

Stock groups: 1. Magazine 2. Baby drinks 3. Cool drinks 4.dailynews paper 5. Hot drinks 6.

Stationeries and 7. Vegetables

Stock items:

Item Qty Rate Units

Boost 25 80 No.

Sports star 20 15 No.

Potato 260 30 Kgs

Star dust 20 25 No.

The Hindu 50

3.20

No.

Page 26 of 82


Tomato 150 15 Kgs

Fanta 10 25 lit

Dinamalar 40 2. 50 No.

Coco 55 120 No.

Horlicks 60 70 No.

India today 10 10 No.

Lactogen 10 100 No.

MAINTAIN BILLWISE DETAILS

7) Create bill wise details from the following

1. Ravi commenced business with a capital of Rs 2,00,000

2. Purchased goods from kumar& Co Rs.15, 000 (Paid in three instalments within 5 days gap)

3. Purchased goods for cash Rs.8000

4. Sold goods to Ratna& co Rs. 20,000 amount to be paid in two instalment

5. Sold goods for cash for Rs .5000

6. Received cash from ratna& co Rs. 75000

7. Paid to kumar& co Rs. 7500

8. Sold goods for cash Rs.5000

CONSOLIDATION OF ACCOUNTS

8) Bharath Agencies-A Wholesaler Gives The Following Information:

Opening balances:

Capital: 20,00,000 cash at bank: 10,00,000

Cash in hand: 5,00,000 furniture: 5,00,000

Bharath agencies are dealing in stationeries. The selling prices are as follows;

Pen Rs 35 per dozen pencil Rs. 30 per dozen

Ink pens Rs 140 per dozen

The following transactions take on a particular date:

1. Purchased 100 dozens of pens from Ravana bros. @ Rs.25 per dozen for cash

2. Purchased 200 dozens of pencils from Gughan bros.@ Rs.21.50 per dozen for credit less discount

of Rs 100

3. Sold 10 dozens of pens to Dharma bros. For cash

4. Sold 10 dozens of pens to Bema bros for credit

5. Sold 50 dozens of pencils to Arjuna bros.

6. purchased from Ravana bros 50 dozens of ink pens @ Rs.120 and by cheque.

Prepare following statements using Ex-accounting packages:

• Stores ledger, Trading account, Income statement, Balance sheet

• Account summary (Ignore dates)

9) MEMO VOUCHER

An advance amount paid Rs 1500 given to sales executive for travelling. The actual expenses for

travelling expenses for the sales is Rs 500

Page 27 of 82


10)CHEQUE PRINTING

Print a cheque: Company name on cheque: Wipro India Ltd.: name of the bank Indusind bank.

Width 168, height 76, starting location 116, distance from top 23.

11) INTEREST CALCULATIONS

Cash deposited in Scotia bank Rs 1,00,000

Sold goods to GaneshRs 25,000

31-12- cash deposited at Scotia bank Rs 50,000

Sold goods to Ganesh 50,000

Interest parameters rate 14% per 365 days year

12)Calculate Interest

Cash deposited in SBI 1, 00,000 Rs

1-12 purchased goods from suppliers Rs 20,000

Deposited in SBI Rs.50, 000

Purchased goods from suppliers Rs 40,000


13) Display the interest calculations for the period 1-4 to 31-12

Opening balance

Ram & Co Rs 25,000

Krishna traders Rs 20,000


Interest parameters rate 12% and 16% for sundry creditors per 365 days year

Purchased goods from Krishna for 25,000(credit period 45 days)

Sold goods to Ram for Rs. 50,000(credit period 30 days)

Paid to Krishna the amount plus interest

Received from Ram plus interest

14) Create stock items, stock groups, sales categories, godowns, units of measure.

Stock Category Group Go

down

Unit of

measure

Std

cost

Sell

Price

Op.

Qty

Total

Value

Inter

Celero

n

Processor Celeron Mumbai Nos 15,000 20,000 2 30,000

Intel

Premiu

m III

Processor Chennai Nos 20,000 25,000 3 60,000

Tally

Silver

Accounti

ng

Tally

ERP

Chennai Nos 20,000 22,500 5 1,00,000

Tally

gold

Accounti

ng

Tally

ERP

Chennai Nos 42,000 45,000 5 2,10,,000

400000

15. Using the above exercise create various vouchers including GST calculation for the following :

Page 28 of 82


9/4/ Intel Pentium III (3 Nos) @ 25,000 delivered to Vijay & CO, from Madras Go down.

10/4/ 10 Nos of Intel Celeron @ 15000 per unit received from Jayaram and Co, and sent to Madras

Go down.

12/4/ 2Nos of Intel Premium III received from Vijay & CO, as it was not in a working position.

13/4/ 2Nos of Intel Celeron returned to Jayaram& Co from Madras Go down.

14/4/ Physical Stock verification shows Shortage of 1 No Intel Pentium III.

16) Create the following Inventory vouchers with data from any cost accounting book.

a. Purchase order b. Sales order

c. Rejection out d.Rejection in

e. Stock journal f. delivery note

g. Receipt note h. physical stock

17) In addition to the above mentioned lab exercises work out a problem from any advanced accountancy

book with a minimum of 20 transactions and generate the tally reports in full.

Books for References

1 A.K.Nandhini&K.K.Nandhini, “ Implementing Tally ERP 9”, BPB Publications ,2015


1 https://youtu.be/a-Ms3JNqy8g

2 https://youtu.be/w7II_j2bvtI

3 https://youtu.be/Db07hAYIsLs

4 https://www.youtube.com/watch?v=XCszfm-6nBY

Course Designed By:

Page 29 of 82


https://youtu.be/a-Ms3JNqy8g

https://youtu.be/w7II_j2bvtI

https://youtu.be/Db07hAYIsLs

https://www.youtube.com/watch?v=XCszfm-6nBY

Third Semester

Page 30 of 82


Course code INDIRECT TAXATION L T P C

Core/Elective/Supportive CORE 4 - 4

Pre-requisite Basic knowledge in Indirect tax Syllabus

Version 2020- 21

Course Objectives:

The main objectives of this course are to enable the students to :

1. Learn the features of indirect tax.

2. Provide an in depth study on the various provisions of GST and its registration

3. Understand interstate and intra state supply

4. Learn the procedure for filing of returns

5. Know about input tax credit



1 Understand the features of indirect tax K2

2 Understand the various provisions of GST and the procedure for registration K2

3 Analyse the procedure for interstate and intra state supply. K4

4 Discuss the procedure for filing of returns K6

5 Evaluate the input tax credit for a given situation K5


Unit:1 Introduction to Indirect Taxes 18 hrs

Special features of Indirect Taxes – Contribution to government revenues – Taxation under the

constitution – Cannons of Indirect Tax – Advantages and disadvantages of Indirect taxes –

Comparison of Direct and Indirect.

Unit:2 Introduction to GST 18 hours

Introduction to GST – Stages of evolution of GST-Amendment to Constitution - Administration of the

Act - Scope of GST –Definitions under CGST Act and IGST Act -GSTN - HSN Code - SAC code -

GST council – Structure, Power and Functions.

Unit:3 Registration 18 hours

Registration - Various modes of Registration – Cancellation- Books and records maintained- Inter state

and intra state supply-exempted and zero rate supply- mixed and composite supply.

Unit:4 Filing of Returns 18 hours

GST Business process returns- filing of returns –Electronic ledger

Unit:5 Assessment 18 hours

Input tax credit- Recovery- Assessment and Refunds.


Webinars, Quiz, online Assignments etc.

Total Lecture hours 90 hrs

Page 31 of 82


Books for Study

1 H.C.Mehrotra & V.P. Agarwal, “Indirect Taxes with GST”, Sahitya Bhawan Publications ,2019

2 Ashish Koolwal and Ritu Koolwal, Professional Guide to GST, Commercial Law Publishers India

Pvt. Ltd, 2018

Books for Reference

1 Ashok Batra, GST Law & Procedure, Wolters Kluwer, 2020 – 21


1 https://www.youtube.com/watch?v=jvlYeY5AaxI

2 https://www.youtube.com/watch?v=Rr5GJBmenB0



CO1 M M M L L

CO2 M M M M M

CO3 M M M M M

CO4 S S S S S

CO5 M M M M M

*S-Strong; M-Medium; L-Low

Page 32 of 82


https://www.youtube.com/watch?v=jvlYeY5AaxI

https://www.youtube.com/watch?v=Rr5GJBmenB0

Course code INVESTMENT AND PORTFOLIO

MANAGEMENT L T P C

Core/Elective/Supportive CORE 4 - - 4

Pre-requisite Basic knowledge in securities Syllabus

Version 2020

Course Objectives:


1.Provide an understanding about stock exchanges

2.Get an understanding about types of securities

3. Understand the fundamental and technical analysis

4.Gain an indepth knowledge about investment opportunities

5. Learn about capital gain and tax planning



1 Recall various investment avenues and personal finance. K1&K2

2 Understand securities markets, regulation and its instruments K2

3 Examine the securities using fundamental and technical analysis K3&K6

4 Evaluate the risk and return of a particular portfolio. K4&K5

5. Understand the calculation of capital gain K2


Unit:1 Introduction 18- hours

Security markets; legal framework of security markets; organized stock exchanges; listing of securities;

trading and operational mechanism of stock exchanges; settlement and clearing; online trading;

Dematerialisation, Depositories and Depository participants; Credit rating services; Internet trading and

WAP enabled trading online surveillance; Trading practices on NSE and BSE

Unit:2 Types of securities 18- hours

Types of securities – equity based and debt based; derivatives, mutual funds. Concepts of risk and return;

valuation of securities – bond and equity valuation; different approaches to valuation; Estimation of net

asset value of mutual funds – valuation of option.

Unit:3 Security market analysis 18- hours

Security market analysis – fundamental analysis; economic industry and company analyses –

technical analysis – methods of technical analysis; trends, indicators and patterns – advance decline line,

RSI – market indices and moving averages – Dow theory and Random Walk Hypothesis.

Unit:4 Investment management 18- hours

Investment management – portfolio management – selection of portfolio – Markowitx

diversification – Investment and taxation – long-term and short-term capital gains – taxation of capital

gains – dividend taxation – interest taxation – tax saving ideas – tax free bonds. Portfolio theory and risk

management – calculation of risk and return of portfolios – problem

Unit:5 Investment and taxation 18- hours

Investment and taxation; tax on interest, dividend, and capital gains. Capital assets and capital gains;

indexation and calculation of capital gains; tax treatment of bonus shares and capital gains (short-term and

long-term capital gains); avoidance of tax and tax planning for investment.


Webinars, Quiz, online Assignments etc


Page 33 of 82


Books for Study

1 V.A.Avadhani, “Security Analysis and Portfolio Management”, Himalaya Publishing House,

Mumbai, 2016 2 Punithavathy Pandian, “Security Analysis and Portfolio Management”, Vikas Publishing

House Pvt Ltd, New Delhi, 2013

Books for Reference

1 Francis and Archer, “Portfolio Management”, Prentice Hall of India, 2018

2 Machi Raju,s H.R.: Working of Stock Exchanges in India. Wiley Eastern Ltd. New Delhi. , 2017


1 https://www.youtube.com/watch?v=jAOWf4Zef2E

2 https://www.youtube.com/watch?v=ope5Y3Mrsaw

3 www.bseindia.com

4 www. nse-india.com

Course Designed By:



CO1 S S S S S

CO2 S M S M L

CO3 S S S M S

CO4 S S S M M

CO5 S M L S S


Page 34 of 82


https://www.youtube.com/watch?v=jAOWf4Zef2E

https://www.youtube.com/watch?v=ope5Y3Mrsaw

Course code MANAGEMENT ACCOUNTING L T P C


Pre-requisite Basic understanding about financial statement Analysis Syllabus

Version 2020-21

Course Objectives:


1 Know the concept and importance of management accounting.

2. Understand the usage of ratio analysis

3. Have an understanding about fund flow and cash flow statement.

4. learn the managerial applications of marginal costing

5. Prepare different budgets for different concern



1 Recollect the concept and importance of management accounting. K1

2 Classify and interpret different ratios for the given financial statement K2

3 Evaluate fund flow and cash flow statement K5

4 Apply relevant techniques of marginal costing for managerial decision

making K3

5. Analyze and adapt appropriate budgeting technique . K6


Unit:1 Nature and Scope of Management Accounting 18- hours

Nature and scope of Management Accounting – Meaning – Nature – Scope – Functions – Objectives–

Importance–Limitations–Distinction between Financial Accounting and Management Accounting–

Relationship between cost and management Accounting–Tools and Techniques of Management Accounting –

Meaning and Process of financial statement Analysis and Interpretation.

Unit:2 Working Capital Management 18- hours

Ratio Analysis – Meaning – Advantages of Ratio Analysis – Limitations – Classification of Ratios –

Profitability – Turnover Ratios – Long-term Financial position – Working Capital Management – Meaning of

Working capital – Importance Determinants and Computation of Working capital – Forecast of working

capital Requirements.

Unit:3 Fund Flow statement 18- hours

Fund Flow statement – Meaning and concept of Funds and Flow of Funds – Importance or uses of Funds Flow

statements – Limitations – Schedule of changes in working capital – Preparation of Funds Flow statement –

Cash Flow statement – Comparison between Fund Flow statement and Cash Flow statement – Uses of Cash

Flow statement – Limitations – Preparation of Cash Flow Statement.

Unit:4 Marginal Costing 18- hours

Marginal Costing – Definition of Marginal cost and Marginal Costing – Salient features – Advantages of

Marginal Costing – Limitations – Break-Even Analysis – Cost-volume-profit Analysis – Applications of

Marginal costing for Business Decision making.

Unit:5 Budgeting and Budgetary Control 18- hours

Budgeting and Budgetary control – Meaning- Definition – Objectives of Budgetary control – Essentials of

Budgetary control – Advantages – Limitations – Classification and Types of Budgets – Sales, Production,

Cost of Production, Purchase and Flexible Budgets – Cash Budget Standard costing and variance Analysis

(Material and Labour only) - Advantages and Limitations of standard costing

Page 35 of 82





Books for Study

1 Management Accounting - R.K.Sharma& Shashi k.Gupta, Kalyani Publishers- 2018

2 Management Accounting -S.N.Maheswari 2018

Books for Reference

1 Management Accounting - T.S.Reddy& Y Hari Prasad Reddy, Margham Publications, 2018

2 Management Accounting - Khan & Jain McGraw Hill India 2017


1 https://www.youtube.com/watch?v=MXhg1brAEdo

2 https://www.youtube.com/watch?v=wRRM0EWGBYU

3 https://www.youtube.com/watch?v=70h_MSyLVbs

4 https://www.youtube.com/watch?v=HIjjUO0KHz0

Course Designed By:



CO1 S S S S S

CO2 S M S M L

CO3 S S S M S

CO4 S S S M M

CO5 S M L S S


Page 36 of 82


https://www.youtube.com/watch?v=MXhg1brAEdo

https://www.youtube.com/watch?v=wRRM0EWGBYU

https://www.youtube.com/watch?v=70h_MSyLVbs

https://www.youtube.com/watch?v=HIjjUO0KHz0

Course code RESEARCH METHODOLOGY L T P C

Core/Elective/Supportive 4 - - 4

Pre-requisite Basic knowledge in research Syllabus

Version 2020-21

Course Objectives:

1. Develop an idea about various research designs and techniques.

2. Understand sampling techniques of research and its applications.

3. Emphasis the learners in application of appropriate tools in research.

4. Make the learners to understand the significance of testing of Hypothesis.

5. Lay a foundation to become familiar in preparing research report.. Expected Course Outcomes:


1 Apply quantitative and / or qualitative research techniques to business and

management problems / issues

K3

2 Adapt relevant sampling technique for a proposed research K6

3 Apply relevant statistical tools for the given data K3

4 Elaborate the testing of hypothesis K6

5 Develop a research report with interpretation K6


Unit:1 Research Methodology 18 hrs

Research methodology: concepts of research: pure research and applied research; social science research;

research design – exploratory research, descriptive research and diagnostic research, action research and

experimental research. Case study.

Unit:2 Sampling 18 hours

Surveys: Census and sample survey; sample design- probability sampling and non-probability sampling;

merits and demerits; sample size; sampling and non-sampling error.

Unit:3 Planning a Research 18 hours

Planning a research: selection of problem; setting objectives; formulation of problem; hypothesis; study

variables; measurement of variables; research plan

Unit:4 Collection of Data 18 hours

Collection of data: primary and secondary data; sources of secondary data; methods of collecting primary

data – observation, experimentation, simulation, interviewing, mail survey, projective techniques,

sociometry, focus group discussion and content analysis. Tools for data collection – schedule and

questionnaire; measurement scales; pilot study and pre-testing questionnaire. Nature of field work; field

work; field administration; Editing, classification and codification of data. Tools for statistical analysis

Unit:5 Report Writing 18 hours

Report writing – types of reports; planning report writing; research report format; documentation – footnotes

and bibliography; writing the report and typing the report




Page 37 of 82


Books for Study

1 Krishnaswami O.R.: “Methodology of Researchin Social Sciences”, Himalaya Publishing,

Mumbai, 2015 2 Suresh Gupta: Research Methodology, Deep and Deep Publications, New Delhi, 2014

Books for Reference

1 Kothari, C.R.: Research Methodology, Weshwa Prakashan, New Delhi, , 2014 2 Tripadhi, P.C.: A Text Book of Research Methodology in Social Sciences, Sultan Chand, New

Delhi, 2015 3


1 https://link.springer.com/article/10.1057/dddmp.2011.23

2 https://www.ncbi.nlm.nih.gov/books/NBK326976/

3 https://instr.iastate.libguides.com/c.php?g=49332&p=318069


CO1 S M L M S

CO2 S S S M M

CO3 S S S M M

CO4 S S S M L

CO5 S M L S M


Page 38 of 82


Fourth Semester

Page 39 of 82


Course code E - COMMERCE L T P C

Core/Elective/Supportive 4 - - 4

Pre-requisite Basic knowledge of research Syllabus

Version 2020

Course Objectives:


1. Learn the concepts of e-commerce.

2. Provide an in depth study of the evolution of e-commerce.

3. Understand the concept of network infrastructure.

4. Understand about hardware and software.

5.Know about Search Engines ,Directory Services and cyber law



1 Understand the concept of e-commerce. K1

2 Explain the provisions of e-commerce. K2

3 Analyse the network infrastructure. K4

4 Understand and analyze hardware and software. K3&K6

5 Explain search engines ,directory Services and provisions of cyber law K4


Unit:1 Introduction To E Commerce 18 hrs

Introduction to E-commerce: Introduction, E-commerce or Electronic Commerce- An Overview,

Electronic Commerce – Cutting edge, Electronic Commerce Framework

Unit:2 Evolution of Ecommerce 18 hours

Evolution of E-commerce: Introduction, History of Electronic Commerce, Advantages and

Disadvantage of E-commerce, Roadmap of e-commerce in India

Unit:3 Network Infrastructure 18 hours

Network Infrastructure: Introduction, Network Infrastructure- An Overview, The Internet Hierarchy,

Basic Blocks of e-commerce, Networks layers & TCP/IP protocols, The Advantages of Internet, World

Wide Web

Unit:4 Future of Internet 18 hours

Future of Internet commerce – Hardware and Software, Trends – Information and application trends

Unit:5 Search Engines 18 hours

Search Engines and Directory Services: Information Directories – Internet Advertising- Cyber Law-

Introduction- Concept of Cyberspace




Page 40 of 82


Books for Study

1 Bharat Bhasker, “Electronic Commerce: Framework, Technologies and Applications”, Tata

McGraw Hill Publishing Company Limited, 2018.

2 Ravi Kalakotoa & Andrew B. Whinston, “Frontiers of Electronic Commerce”,

Addison-Wesley – An Imprint of Pearson Education, United States.

Books for Reference

1 Suresh T.Viswanathan, “The Indian Cyber Law”, Bharat Law House, New Delhi.


1 https://www.youtube.com/watch?v=ESgMUiqNnXU

2 https://www.youtube.com/watch?v=kXJX-_PeYU0

3 https://www.youtube.com/watch?v=5aNpnz8hhTs


CO1 S M L M S

CO2 S S S M M

CO3 S S S M M

CO4 S S S M L

CO5 S M L S M


Page 41 of 82


Course code VISUAL BASIC L T P C


Pre-requisite Basic understanding about visual Basic components Syllabus

Version 2020-21

Course Objectives:


1. Learn about different forms and properties in VB

2. Understand about Intrinsic Controls

3. Understand various data types and control flow statements

4. Gain expert knowledge about database.

5. Learn about different type of tables and report



1 Recall various forms in VB K1

2 Understand different type of intrinsic controls K2

3 Build a programme using control flow statements K5

4 Demonstrate a programme using ADODC K6

5 Evaluate and design different tables and report K5&K6

K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 Introduction 18- hours

First steps with Microsoft VB6: Integrated Development Environment - First program in VB -Introduction

to forms: Common properties, methods and events.

Unit:2 Intrinsic Controls 18- hours

Intrinsic Controls: Text box controls, Label and frame controls, command button, check box and option

button controls, list box and combo controls, picture and image controls, drive list box, dir-list box and file

list box controls and other controls, control arrays.

Unit:3 Variables 18- hours

Variables & Procedures: Scope & Lifetime of variables, native data types, aggregate data types - Arrays-VB

for application and VB libraries: Control flow, Working with numbers, Strings, Date and Time.

Unit:4 Data Bases 18- hours

Databases: Data access SAGA, VB Data Base Tools, ADO Data Binding, Data Environment designer, crash

course in SQL. Database Programming: ADO at work-setting up a connection, Processing data.

Unit:5 Tables And Reports 18- hours

Tables and Reports-Datagrid control, Flexgrid control, Data Report - Data Report Designer.




Page 42 of 82


Books for Study

1 Visual Basic 6 Programming, Black Book-Steven Holzner, Dreamtech Press Publisher, New

Delhi, 2015

2 Visual Basic 6 – How to Program, H.M.Deitel., P.J.Deital and T.R.Nieto, 2014

Books for Reference

1 Programming Microsoft Visual Basic- Francesco Balenda, WP Publications and Distributors,

2013

2 Visual Basic 6-Gary Cornell, TataMcGraw Hill Publishing Compnay Ltd, 2012


1 https://www.youtube.com/watch?v=gcFHyVYdeFU

2 https://www.youtube.com/watch?v=3FkWddODLno

3 https://www.youtube.com/watch?v=dyrdG3ExZvA

Course Designed By:


CO1 M M M L L

CO2 M M M M M

CO3 M M M M M

CO4 S S S S S

CO5 M M M M M

Page 43 of 82


https://www.youtube.com/watch?v=gcFHyVYdeFU

https://www.youtube.com/watch?v=3FkWddODLno

https://www.youtube.com/watch?v=dyrdG3ExZvA

Course code INSURANCE AND RISK MANAGEMENT L T P C

Core/Elective/Supportive CORE 4 - - 4

Pre-requisite Basic understanding about insurance and risk

management

Syllabus

Version 2020-21

Course Objectives:

1.Learn about Risk and diversification of Risk

2.Imbibe knowledge on risk reduction

3 Understand the tools used in Corporate Risk Management

4.Learn the principles related to Insurance

5.Have an understanding about the role of IRDA



1 Understand the concept of Risk K1

2 Evaluate the provisions relating to Risk Aversion K5

3 Analyse the tools used in Corporate Risk Management K3

4 Evaluate the principles of Insurance K5

5 Evaluate the role of IRDA K5


Unit:1 Risk Management 18- hours

Understanding Risk: Types of risk – Risk management - Objectives - Risk identification and

measurement - Pooling arrangements and diversification of risk.

Unit:2 Risk Aversion 18- hours

Risk aversion and demand for insurance – By individuals- By corporations- Insurability of risk-

contractual provisions- Legal doctrine- - Loss control –Risk retention and reduction decisions.

Unit:3 Corporate Risk Management 18- hours

Analytical tools used in corporate risk management -– products liability – Environmental liability –

Directors and Officers liability-Issues in liability risk and management.

Unit:4 Principles Of Insurance 18- hours

Definition of Insurance – Insurable risk – Principles of insurance – Kinds of insurance – Costs and

benefits of insurance – Pooling in insurance – Factors that limit the insurability of risk –

Reinsurance.

Unit:5 Insurance Business 18- hours

Insurance business in India – Framework of insurance business – Privatization of insurance business

– Insurance Regulatory and Development Authority (IRDA) – Govt. Policy on insurance sector.




Page 44 of 82


Books for Study

1 Dr. P.K.Gupta, “Insurance and Risk Management”, Himalaya Publishing House, Mumbai, first

edition 2016. 2 Alka Mittal and S.L Gupta, “Principles of Insurance and Risk Management”, S.Chand & Sons

Publisher, New Delhi, 1 January 2013.

Books for Reference

1 Nalini Prava Tripathy and Prabir Pai, “Insurance – Theory and Practice”, Prentice Hall Pvt Ltd,

New Delhi,2005. 2 Mark S. Dorfman, “Introduction to Risk Management and Insurance”, Prentice Hall Pvt Ltd,

New Delhi, 2005. Related Online Contents

1 https://onlinelibrary.wiley.com/journal/15396975

2 https://www.irmi.com/

Course Designed By:


CO1 M M M L L

CO2 M M M M M

CO3 M M M M M

CO4 S S S S S

CO5 M M M M M

Page 45 of 82


https://onlinelibrary.wiley.com/journal/15396975

Elective

Page 46 of 82


Course code SERVICES MARKETING L T P C

Core/Elective/Supportive ELECTIVE 3 - - 3

Pre-requisite Basic knowledge on service Marketing Syllabus

Version 2020 - 21

Course Objectives:

The main objectives of this course are to enable the students to:

1.Understand the concepts of service sector

2.Learn about customers expectation in service marketing

3.Give an understanding about marketing mix for services

4.Learn about key services marketing

5.Know about measurement of service quality



1 Explain the classification of services K2

2 Analyse the customers expectation in service marketing K4

3 Understand the concept of marketing mix for services K2

4 Evaluate the various services marketing K4

5 Apply the provisions for measuring service quality K3


Unit:1 Introduction to Services 18 hours

Services: - Meaning and definition of services – Importance of services in Indian Environment –

Classification of services – Characteristic features of services – Growth of the service sector –

Economic policy on services – Differences between goods and services.

Unit:2 Service Marketing 18 hours

Service Marketing: - Concept – Significance – Customer's expectation in Service Marketing –

Managing demand and supply in service business.

Unit:3 Marketing Mix 18 hours

Marketing Mix for Services – Marketing mix of selected services: - Personal care Marketing –

Entertainment Marketing – Education Marketing – Communication Marketing – Electricity

Marketing.

Unit:4 Banking Services 18- hours

Key Services Marketing:- Banking services – Insurance services – Transport services – Tourism

services – Hotel services- Consultancy services – Hospital services - Market segmentation.

Unit:5 Service Quality 16 hours

Service Quality: - Introduction – Measurement of Service Quality – Scope of Service Quality – Tools

for achieving Service Quality – Causes of Service Quality – Problems – Principles guiding improving

of service quality.

Page 47 of 82


Unit:6 Contemporary Issues 2 hours

Online assignment and online seminar


Books for Study

1 Services Marketing - P.N. Reddy, H.R. Appannaiah, S. Anil Kumar, Nirmala, Himalaya

Publishing House, 2017

2 Services Marketing - S.M. Jha, Himalaya Publishing House, 2010


1 Services Marketing - Dr.S. Shajahan, Himalaya Publishers, 2018

2 Services Marketing – Dr. P . Natarajan, Margham Publications, 2017


1 https://youtu.be/GhFpvXsmBXY

2 https://youtu.be/MnsVEKEqVoM

Course Designed By:



CO1 S M M M L

CO2 M S M S S

CO3 S S S S S

CO4 M S S L M

CO5 S M S M S


Page 48 of 82


https://youtu.be/GhFpvXsmBXY

https://youtu.be/MnsVEKEqVoM

Course code MARKETING OF FINANCIAL SERVICES L T P C


Pre-requisite Basic knowledge on Financial Services Syllabus

Version 2020-21


1. Develop and expand knowledge in the overall financial markets

2. Understand the functions of stock exchange

3. Be familiar with the credit cards and bancassurance

4. Understand the need for insurance services

5. Gain knowledge about real estate industry



1 Understand the functions of financial markets and its reforms K1

2 Explain the functions of stock exchange K2

3 List out the features of plastic cards and bancassurance K1

4 Evaluate the performance of insurance industry K5

5 Analyse the benefits of real estate industry K4


Unit:1 Financial Market 18 hours

Financial Market in India – Financial Sector Reforms – Money Market – Capital Market – Bond Market

– Types of Bonds.

Unit:2 Stock Exchange 18 hours

Stock Exchanges – Objectives of NSE – Bombay Stock Exchange (BSE) –OTCEI.

Unit:3 Cards 18 hours

Plastic cards – Types of Card – Current Trends in Credit Card Industry – Benefits of Plastic Cards –

Disadvantages of Plastic Cards. Bancassurance – Benefits of Bancassurance – Distribution Channels in

Bancassurance – Success of Bancassurance.

Unit:4 Insurance Services 18- hours

Insurance Services – Insurance Sector Reforms – Types of Insurance Companies – Need of Insurance –

Types of Insurance Policies – Role of Life Insurance.

Unit:5 Real Estate Industry 16 hours

Real Estate Industry – Concept – Classification – Benefit of Real Estate Investment – Developments in

the Indian Real Estate Markets. Securitization: Mechanism of Securitization – Advantages of

Securitization – Securitization in India




Page 49 of 82


Books for Study

1 Marketing of financial services, Dhanajay Bapat, Biztantra Publications-2016

2 Financial Institutions and Markets - L.M.Bole,McGraw HillIndia- 2010


1 Financial Markets & Institutions – Gorden and Natarajan, Himalaya Publishers ,2018


1 https://youtu.be/MsPgw4FodgE 2 https://youtu.be/qSPDtYWIKVU 3 https://youtu.be/-qvrRRTBYAk Course Designed By:



CO1 M S S M M

CO2 S M L M S

CO3 M S S S L

CO4 M M S S S

CO5 S S M M S


Page 50 of 82





Course code MARKETING OF HEALTH SERVICES L T P C


Pre-requisite Basic knowledge on Health services Syllabus

Version 2020 - 21

Course Objectives:


1. Understand about service quality model

2. Learn about hospital services

3. Have an understanding about marketing mix

4. Gain knowledge about online health services

5. Learn about health promotion agencies



1 Understand the marketing plans for services and strategy formulation K2

2 Have an understanding about how to select health care professionals K2

3 Analyse marketing mix for hospitals K4

4 Evaluate the procedure involved in online health services K5

5 Analyse the health promotion agencies K4


Unit:1 MARKETING PLANS 18 hours

Marketing plans for services: process, strategy formulation, resource allocation and monitoring

services communications- customer focused services- service quality- SERV QUAL model.

Unit:2 HOSPITAL SERVICES 18 hours

Hospital services- Selecting Health Care Professionals- Emerging trends in Medicare Marketing

Medicare – Thrust areas for Medicare services.

Unit:3 MARKETING MIX 18 hours

Marketing Mix for Hospitals- Product Mix- Promotion Mix- Price Mix- Place Mix -Strategic

Marketing for Hospitals.

Unit:4 ONLINE HEALTH SERVICES 18 hours

Online Health Services- Organization of Online Health Care Business- On-line Marketing and On-line

financial & clinical transaction.

Unit:5 LEGAL SYSTEM 16 hours

Legal system: Consumer Rights & Protection, medicine safety rules- Food & Nutrition Security in

India - Health Promotion Agencies.

Page 51 of 82


Unit:6 2 hours



Books for Study

1 Marketing of Health Services, Richard .K. Thomas, Kindle edition, 2018

2


1 Marketing for Health services: A framework for communications, evaluation & Total Quality

Management : Rod Sheaff, 2015


1 www.courseerra.org

2 www.edx.org

Course Designed By:



CO1 S M M M S

CO2 L M S S M

CO3 M S S M L

CO4 M S S S M

CO5 S S M S S


Page 52 of 82


http://www.courseerra.org/

http://www.edx.org/

Course code TRAVEL AND HOSPITALITY SERVICES L T P C


Pre-requisite Basic knowledge on hospitality services Syllabus

Version 2020 - 21

Course Objectives:


1.Understand the elements of tourism

2.Obtain knowledge about tourism marketing

3.Learn about the marketing mix for tourism

4.Gain knowledge on hospitality services

5.Gain on understanding about market information for hotels



1 Spell out the features and classification of tourism K1

2 Analyse the market segmentation for tourism K4

3 Evaluate various tourism mix K5

4 Understand the classification of hospitality services K1

5 Evaluate the behavioural profile of users K5


Unit:1 Nature of tourism 18 hours

Tourism: Concept- Nature of Tourism: Significance of Tourism – Classification – Tourism in India –

Future of Tourism – Basic and Geographical Components of Tourism – Definitions of Tourist and Foreign

Tourist – Elements of Tourism.

Unit:2 Tourism marketing 18 hours

India – A Tourist Destination- Tourism Marketing: the concept – users of Tourism Services – Product

Planning and Development – Market Segmentation for Tourism – Marketing Information System for

Tourism

Unit:3 Marketing mix 18 hours

Marketing Mix for Tourism – the Product Mix – Promotion Mix – Price Mix – the Place Mix – the people

– Tourism Marketing in Indian Perspective.

Unit:4 Hospitality services 18- hours

Hospitality Services: Hotels – classification of Hotels by physical characteristics – classification of hotels

by price level.

16 hours

Unit:5 Product planning and development

Behavioural profile of users – Market Information System for Hotels – Product Planning and Development

– Marketing Mix for Hotels – Hotel Marketing in Indian Perspective.

Page 53 of 82


Unit:6 2 hours



Books for Study

1 Tourism and Travel Management – Bishwanath Ghosh, Vikas Publishing House,2017

2 International Tourism Management – A.K. Bhatia, Sterling Publishers,2016


1 Travel and tourism Management, Prakash Talwar, Isha Publishers



2 https://youtu.be/qSPDtYWIKVU

3 https://youtu.be/-qvrRRTBYAk

Course Designed By:



CO1 M S S S M

CO2 S S M M L

CO3 M L S S S

CO4 S S M M S

CO5 M S S M M


Page 54 of 82





Course code FINANCIAL MARKETS AND INSTITUTIONS L T P C


Pre-requisite Basic knowledge on Financial market and Institutions Syllabus

Version 2020 - 21

Course Objectives:


1. Understand the overview of Indian Financial System

2. Learn about the functions of capital market

3. Gain an understanding about financial services institutions

4. Get an idea about credit rating agencies

5. Learn about NHB and NABARD



1 Recall various financial market instruments K1

2 Understand about capital market instruments K2

3 Evaluate the performance of various financial institutions K5

4 Analyse the performance of companies K4

5 Examine the functions of NHB and NABARD K4


Unit:1 Introduction 18 hours

Financial Markets – An Overview – Money Market – Call Money Market – Commercial Paper

Market – Commercial Bill Market – Certificate of Deposit (CD) Market – Treasury Bill Market –

Government or Gilt-edged Securities Market.

Unit:2 Capital Market 18 hours

Capital Market–An Overview – Capital Market Instruments – Capital Market Reforms – New Issue

Market(NIM) – Dept Market – Foreign Exchange Market – Derivatives Market.

Unit:3 Financial Services 18 hours

Financial Services Institutions – Clearing corporation of India Limited (CCIL) – Credit Rating and

Information Services of India Limited (CRISIL) – Discount and Finance House of India Limited

(DFHIL).

Unit:4 Investment Information 18- hours

Investment Information and Credit Rating Agency of India Limited (Icra) – Over the Counter

Exchange of India (OTCEI) – National Securities Depository Limited (NSDL) – Securities Trading

Corporation of India Limited (STCI).

Unit:5 Financial Institutions 16 hours

Financial Institutions – Money Market Institutions – Capital Market Institutions – National Housing

Bank–Functions and working – Export-Import(EXIM) Bank of India – NABARD.

Page 55 of 82


Unit:6 2 hours



Books for Study

1 Financial Institutions and Markets, L.M.Bhole, Tata McGraw – Hill Publishing Co.,Ltd.2017

2 Financial Instruments and Services, Nalini Prava Tripathy, Prentice Hall of India. 2016

3 Financial Markets and Institutions, S. Gurusamy, Vijay Nicole Imprints (P) Ltd., 2018


1 Financial Services: M.Y.Khan, Tata Mc Graw-Hill Publishing Co., Ltd. 2016

2 Financial Services: Dr.D.Joseph Anbarasu & Others, Sultan Chand & Sons. 2015


1 https://youtu.be/pY3WeLwGT4s


Course Designed By:



CO1 S M M S S

CO2 S S M L M

CO3 M S S S M

CO4 S S S M L

CO5 M S S M S


Page 56 of 82


https://youtu.be/pY3WeLwGT4s


Course code INDIAN STOCK EXCHANGES L T P C


Pre-requisite Basic knowledge on Indian stock exchange Syllabus

Version 2020 - 21

Course Objectives:


1.Understand the functions of stock exchange

2.Acquire knowledge in stock exchange regulatory frame work

3.Learn the difference between speculation and gambling

4.Learn the provisions of The securities contract regulation act 1956 and the functions of SEBI

5. Have an understanding about IPO



1 Recall the functions of SEBI K1

2 Analyse the stock exchange regulatory framework K4

3 Evaluate the difference between speculation and gambling K5

4 Understand the provisions of the securities contract regulation Act K2

5 Illustrate the IPO process K2


Unit:1 Stock Exchange 18 hours

Stock Exchange-Meaning and Functions – World's Stock Exchanges – Indian Stock Exchanges-Origin

and Growth - Organisation Structure-Mode of Organisation-Membership-Stock Exchange Traders –

Stock Exchange Trading-Jobbers Vs. Brokers-Stock Exchange Dealings Trading of Securities.

Unit:2 Stock Exchange Regulatory Framework 18 hours

Stock Exchange Regulatory Framework-Under the SEBI Act, BSCC Act, Defence of India Rule,

Capital Issues Control Act 1947, Securities Contract Act 1956, Securities Contracts Rules 1957 –

Profile of Indian Stock Exchanges-BSE,NSE, etc., - Restructuring Indian Stock Exchanges-

Demutualization.

Unit:3 Listing 18 hours

Listing-Meaning, Characteristics, Steps, Legal provisions, Benefits, Consequences of Non-Listing –

Delisting – Insider Trading – Speculation- Speculation Vs. Gambling-Investors Vs Speculators –

Investor Protection.

Unit:4 SEBI and its Functions 18- hours

The Securities Contracts (Regulation) Act, 1956-Important provisions – SEBI-Functions and working.

Unit:5 IPO 16 hours

Internet Stock Trading-Meaning and features-Current Scenario-Regulating Internet Stock Trading-

IPOs on the Internet-e-IPO – E-commerce Act and Internet Stock Trading – Stock Index Futures.

Page 57 of 82


Unit:6 2 hours



Books for Study

1 Financial Services and Markets: Dr.S.Gurusamy, Vijay Nicole Imprints (P) Ltd, 2017

2 Financial Services: M.Y.Khan, Tata Mc Graw-Hill Publishing Company Limited. 2016

3 Financial Services: Dr.D.Joseph Anbarasu & Others, Sultan Chand & Sons.2015


1 . Financial Institutions and Markets, L.M.Bhole, Tata McGraw – Hill Publishing Company

Limited. 2016

2 Financial Institutions and Markets – Gorden and Nataraj, 2019

3


1 www.udemy.com

2 https://youtu.be/-MveJRIDdgU

3 www.nscindia.com

Course Designed By:



CO1 M S S M S

CO2 M S S M M

CO3 S S L M S

CO4 M M S S M

CO5 M L S S M


Page 58 of 82


http://www.udemy.com/

https://youtu.be/-MveJRIDdgU

http://www.nscindia.com/

Course code FUTURES AND OPTIONS L T P C


Pre-requisite Basic knowledge on Derivate market Syllabus

Version 2020 - 21

Course Objectives:

The main objectives of this course are to enable the students to:

1.Provide an understanding on derivatives market

2.Learn about index derivatives

3.Understand the concept of forward market

4.Equip with pay off, hedging and speculations

5.Have an understanding about commodity market



1 Remember concepts and market mechanics of different types of

financial derivatives

K1

2 Understand the concept of index derivatives K2

3 Differentiate between future and forward contract K4

4 Evaluate the hedging and speculation process K5

5 Discuss about commodity market K6



Introduction to Derivatives – Definition of derivatives products – participants in derivatives market,

economic forever of derivatives market.

Unit:2 Derivatives 18 hours

Index Derivatives – Index number – economic significance of index movements – types of Indices –

desirable attributes of an index – Derivatives in Nifty and Sensex.

Unit:3 Forward contracts 18 hours

Forward contracts - Limitations of forward markets – futures – Distinction between Future and

Forward contracts – Futures terminitory .Options – Options terminitory - Call options and Put option.

Unit:4 Pay off for buyer 18 hours

Pay off for buyer (long futures ) of futures – pay off for seller ( short futures ) of futures – Hedging,

speculation and arbitrage – Options pay off – pay off profit for buyer of call options – pay off profit

for writer of call options. Hedging and speculation in options.

Unit:5 Commodity Markets 16 hours

Evolution of Commodity Markets – Commodity markets in India – Newyork Mercantile Exchange-

London Metal Exchange , Chicago Board of Trades –Tokyo Commodity Exchange, Chicago

Mercantile Exchange.

Page 59 of 82


Unit:6 2 hours



Books for Study

1 Financial Services and Markets : Dr.S.Gurusamy, Vijay Nicole Imprints (P) Ltd, 2016

2 Financial Services : M.Y.Khan, Tata Mc Graw-Hill Publishing Company Limited. 2017

3 .Financial Services : Dr.D.Joseph Anbarasu & Others, Sultan Chand & Sons. 2018


1 The Financial and Analysis of Capital : A.J. Merrett, Allen Ykes projects 2016

2 Financial Management : P.V. Kulkarni & B.G. Sathya Prasad 2019

3 Financial Management : M.Y. Khan & P.K. Jain 2018

Related Online Contents 1 www.udemy.com

2 https://youtu.be/-MveJRIDdgU

3 www.nscindia.com

Course Designed By:



CO1 M S S M M

CO2 S S M M L

CO3 M S S L S

CO4 M M S S M

CO5 M S S S S


-

Page 60 of 82


http://www.udemy.com/

https://youtu.be/-MveJRIDdgU

http://www.nscindia.com/

Course code FUNDAMENTAL AND TECHNICAL ANALYSIS L T P C


Pre-requisite Basic knowledge on Derivate market Syllabus

Version 2020-21

Course Objectives:


1. Learn the importance of risk return analysis

2. Understand the indices of NSE and BSE

3. Gain knowledge on industry analysis

4. Have an indepth knowledge on theories in technical analysis

5. Learn about moving average



1 Evaluate risk and return analysis for a given portfolio K5

2 Analyse the performance of stock exchanges K4

3 Evaluate securities by measuring the intrinsic value of stock K5

4 Discuss the theories related to technical analysis K6

5 Apply and analyse moving average techniques K3&K4



Investment - meaning – importance – security analysis – risk and return – various approaches to security

valuation.

Unit:2 Fundamentals analysis 18 hours

Fundamentals analysis – meaning – Market analysis – Indices of NSE and BSE

Unit:3 Industry analysis 18 hours

Industry analysis – meaning – methods - Company analysis – meaning – methods.

Unit:4 Technical analysis 18 hours

Technical analysis – meaning – Dow Theory – Elliot Wave Theory

Unit:5 Moving Averages 16 hours

Moving Averages – Charts – Moving Average Convergence Divergence (MACD) -Relative strengths.




Books for Study

1 S.Kevin “Security Analysis and Portfolio Management” PHI Learning Pvt Ltd, New Delhi, 2010

2 Prasanna Chandra, Investment Analysis and Portfolio Management”, Tata McGraw Hill Publishing

Company Ltd, New Delhi, 2017

Page 61 of 82



1 V.A.Avadhani, “Security Analysis and Portfolio Management”, Himalaya Publishing House,

Mumbai, 2016

2 Punithavathy Pandian, “Security Analysis and Portfolio Management”, Vikas Publishing House

Pvt Ltd, New Delhi, 2013


1 www.tradingcompus.in

2 Learn.tradimo.com

3 www.mooclist.com

Course Designed By:



CO1 S S S M M

CO2 M M S L M

CO3 M S S M S

CO4 M L S S M

CO5 S S M S M


Page 62 of 82


http://www.tradingcompus.in/

http://www.mooclist.com/

Course code PRINCIPLES OF INTERNATIONAL TRADE L T P C


Pre-requisite Basic knowledge on International trade Syllabus Version 2020-21

Course Objectives:


1. Learn about the importance of international trade

2. Gain knowledge on international commodity agreements

3. Gain an understanding on trade barriers

4. To learn about international investment

5. Learn about Multi National Corporations Expected Course Outcomes:


1 Understand the importance of international trade K2

2 Evaluate the factors influencing international trade K5

3 Understand the trade barriers and its impact K2

4 Evaluate the international investment opportunities K5

5 Discuss the funcions of MNC’s K6



The global Economy – Perspective on the theory of International Trade – The importance of

International trade – Counter Trade – Forms of Counter Trade – Reasons for Growth of Counter Trade

– Global Trade and Developing Countries.

Unit:2 International commodity Agreements 18 hours

International commodity Agreements – Quota agreements, Buffer stock Agreements – Carts – State

Trading – Bilateral and Multilateral contracts. Gains from Trade – Terms of Trade – Factors

influencing the terms of trade.

Unit:3 Tariff 18 hours

Tariff – Meaning – Tariffs, Taxes and Distortions – Imports Tariffs and Export Taxes – Export

Subsidies – Arguments for free Trade – Arguments for protection – Demerits of protection – Trade

barriers.

Unit:4 International Investments 18 hours

International Investments – Types of Foreign Investment – significance of Foreign Investments –

Limitations and Dangerous of Foreign Capital – Factors affecting International Investment – Foreign

Investment by Indian companies.

Unit:5 Multinational 16 hours

Multinational Corporation – Definition and Meaning – Importance of MNCS – benefits of MNCs –

Criticism – Globalizations – Meaning – stages – Essential conditions for Globalization – Implications

and Importance of Globalization – Benefits – Obstacles to Globalization in India – Factors favoring

Globalization.

Page 63 of 82


Unit:6 2 hours



Books for Study

1 International Trade and Export Management – Francis Cherunilam ,Himalaya Publishing

House,2015


1 International Business – Francis Cherunilam,PHI Publishers, 2016


1 http://epgp.inflibnet.ac.in.

Course Designed By:



CO1 M S S M S

CO2 S S M M S

CO3 M S S L M

CO4 M S S M S

CO5 S S L M S


Page 64 of 82


Course code EXPORT AND IMPORT PROCEDURE L T P C

Core/Elective/Supportive ELECTIVE 3 - 3

Pre-requisite Basic knowledge on EXIM Syllabus Version 2020-21

Course Objectives:


1.Learn the export and import trade procedure

2.Know the functions of export and import promotion council

3.Learn the role of export and import consultancy

4.Give an understanding about the export and import warehousing

5.Learn the custom practice while importing



1 Recall the export and import licensing procedure K1

2 Understand the functions of export and import promotion council K2

3 Analyse the customs procedure K4

4 Evaluate the trading procedure K5

5 Apply the export and import procedure for the given project K3


Unit:1 Introduction To Export 18 hours

Exports – Recent measures to boost Country's Exports – Rules for successful exporting –

Preliminaries for starting export business – Deemed exports and its benefits – Finance for Exports.

Unit:2 Registration Of Exports 18 hours

Different Categories of exporters - Registration of Exports – Appointing Overseas agents – Obtaining

an export license – Arranging finance for exports – Packing goods for exports – Marketing goods for

export.

Unit:3 Excise Procedure 18 hours

Excise procedure – Insuring goods against Marine risks – Preparing export documents – Institutional

support for Exports – Compulsory quality control and pre-shipment Inspection – Labeling – Shipping

and customs clearance of goods.

Unit:4 Trade Law 18 hours

Import Trade law in India – Preliminaries for starting Import Business – Registration of Importers –

arranging finance for Import – Arranging letter of Credit for Imports – Balance of Payments –

Liberalization of Imports.

Unit:5 Import Documents 16 hours

Import Documents and RB's directives for making payment for Imports – Customs clearance of

Imported Goods and payments of customs Duty – Imports under special schemes.

Page 65 of 82



2 hours



Books for Study

1 Export Management,PremKumar, Anmol publications Pvt. Ltd 2017

2 Export Import Management, Justin Paul, Oxford Publishers, 2016


1 A Guide on Export Policy, Procedure and Documentation – M.I.Mahajan – Snow white

publications 2015


1 https://youtu.be/O0zs6CH-IPc

2 https://youtu.be/RyiWM0s_7K0

3 https://youtu.be/gjP0mI7pkgk

Course Designed By:



CO1 M S S M L

CO2 M S S S M

CO3 M M S S L

CO4 S S M S S

CO5 S M S S M


Page 66 of 82


https://youtu.be/O0zs6CH-IPc

https://youtu.be/RyiWM0s_7K0

https://youtu.be/gjP0mI7pkgk

Course code INSTITUTIONS FACILITATING INTERNATIONAL

TRADE L T P C


Pre-requisite Basic knowledge on international trade Syllabus

Version 2020 - 21

Course Objectives:


1. Acquire knowledge about EPC

2. Develop an understanding in the role of financial institutions in export finance

3. Imbibe knowledge about the functions of WTO

4. Understand about the international financial institutions

5. Gain knowledge on international development institutions



1 Recall the functions of EPC K1

2 Understand the role of financial institutions in export finance K2

3 Analyse the functions of WTO K4

4 Explain the functions of international financial institutions K5

5 Discuss the functions of international development institutions K6


Unit:1 Export promotion 18 hours

Export promotion in India-Department of Commerce- Functional divisions- Advisory bodies

Commodity organizations-Export promotion councils (EPCs)- Commodity Boards- Autonomous

bodies- Service Institutions and organizations-Government trading organizations-State trading

corporations- Major STC‟s in India- State export –Promotion agencies- Impediments in export

promotion.

Unit:2 Role of RBI 18 hours

Role of RBI in export finance –Role of commercial banks-Small Industrial Development Bank of

India (SIDBI) - Objectives-Schemes-Export and Import bank of India (EXIM) - Objectives-

Functions-Export Credit Guarantee Corporation of India (ECGC) – Functions – Special functions of

ECGC.

Unit:3 WTO 18 hours

World Trade Organization – GATT – Objectives-Evolution of WTO-Functions- Principles of WTO-

Organization structure- WTO agreements-GATS-TRIMS-TRIPS-Objectives of IPRS benefits-

Limitations-Procedure of dispute settlement –WTO and anti dumping measures Evaluation of WTO-

drawbacks/Criticisms.

Unit:4 IMF 18 hours

International Monetary Fund (IMF)-Objectives- Organization and management- Resources Financing

facilities- Conditions on borrowers- Special drawing rights-World Bank-Purpose Organization

structure- Guiding principle- Leading programs.

Page 67 of 82


Unit:5 IDA 16 hours

International Development Association (IDA)-Objectives-Memberships – Loan assistance

International Financial Corporation (IFC)- Objectives-Main features- Asian Development

Bank(ADB)- Objectives-UNCTAD-Functions-Basic principles- International trade centre.

Unit:6 2 hours



Books for Study

1 International Business (Text & cases) : Francis cherunilam,Himalaya Publishing House- 2016

2 International Business (Text & cases) : P. Subba Rao, Himalaya Publishing House- 2016


1 International Business Environment : Francis cherunilam,Himalaya Publishing House-2016

2 Export Marketing : Achaya and Jain, Himalaya Publishing House 2013

3 Export Marketing : B.S. Rathor & J.S. Rathor , Himalaya Publishing House,2018


1 NPTEL

2 SWAMYAM /MOOCs

Course Designed By:



CO1 M S S M M

CO2 S S M L M

CO3 S S S M S

CO4 S S M M L

CO5 S M M S M


Page 68 of 82


Course code INDIA’S INTERNATIONAL TRADE L T P C


Pre-requisite Basic knowledge on export market Syllabus Version 2020 - 21

Course Objectives:


.1.Acquire knowledge in Foreign Trade policy

2.Develop an understanding on foreign exchange control regulations

3.Learn about India’s Export trade

4.Understand about IPR

5. Gain knowledge on major problems in Export sector.



1 Recall the features of foreign trade policy K1

2 Explain the foreign exchange regulations K2

3 Evaluate India’s International Trade performance K5

4 Examine the role of IPR K4

5 Analyse the problems of India’s export sector K4


Unit:1 Foreign Trade Policy 18 hours

Development of Foreign Trade Policy- Indians Foreign Trade since 1951- EXIM policy 1992-1997-

Objectives –Features; 1997-2002 policy- Salient features; EXIM policy 2002-2007 - Features; Foreign

Trade Policy 2004-2009 - Salient features.

Unit:2 Legal frame work of India's foreign trade 18 hours

Legal frame work of India's foreign trade –Foreign trade (Development and regulation) Act, 1992 –

Foreign Trade Regulation Rules, 1993- Foreign Trade (Exemption from application of rules in certain

cases) Order 1993 – Exchange control regulation in India.

Unit:3 India's export trade 18 hours

India's export trade – Historical prospective - Trends – Composition of export trade – Direction of

exports of principal products – Export of services – Export promotion – Objectives – Promotion

measures – EOUs, EPZs and SEZs.

Unit:4 Imports 18- hours

Imports- Technology import contract- Technology policy and environment – selection and transfer

issues – Law of protection of intellectual Property rights, Patents and Trade marks

Unit:5 Global trade 16 hours

Global trade and developing countries – Highlights of Indian's trade performances - Determinants of

Export and Import – Major problems of India's export sector – Impact of recent changes in foreign

trade policy.

Page 69 of 82


Unit:6 2 hours



Books for Study

1 International Trade and Export Management - Francis cherunila, Himalaya Publishing House

2019

2 Export Management - T.A.S Balagopal , Himalaya Publishing House,2010


1 Global Marketing Management -Keegan, Pearson Publishers,2018.


1 e-PG Pathshala : (Commerce : P.07, M.33)

2 NPTEL : https: //onlinecourses.nptel.ac.in

Course Designed By:



CO1 M S S M M

CO2 S S M L M

CO3 S S S M L

CO4 M L S S M

CO5 S M M S S


Page 70 of 82


Course code PRINCIPLES OF LIFE AND HEALTH

INSURANCE L T P C

Core/Elective/Supportive Elective 3 - - 3

Pre-requisite Basic knowledge on principles of life and health

insurance

Syllabus

Version 2020-21

Course Objectives:


1. Learn about the principles of insurance

2. Get a comprehensive understanding on the kinds of policies and plans available

3. Create awareness among students on the legal framework of insurance

4. Learn about industrial life insurance

5. Understand the benefits of mediclaim policy



1 Explain nature and principles of Insurance K4

2 Explain the kinds of policies and plan available K5

3 Describe the features of group and health insurance K2

4 Describe the features of industrial life Insurance K4

5 Explain the benefits of mediclaim policy K6


Unit:1 Nature of insurance 18 Hours

Nature of Insurance – advantage of life insurance – Principles of life insurance – objects of life

insurance

Unit:2 Term insurance 18 Hours

Term Insurance – Kinds of polices and plan available – Annuity contracts and their uses.

Unit:3 Group and health insurance 18 Hours

Group and Individual Health Insurance Products – Nature of group insurance – types of group

insurance.

Unit:4 Industrial life insurance 18 Hours

Special need plans – Industrial life insurance – Salary saving schemes – Personal accident insurance –

Basic principles – Coverage and benefits.

Page 71 of 82


Unit:5 Mediclaim benefits 18 Hours

Mediclaim benefits – Deferred mediclaim – Overseas medical benefit conditions.


Assignments, Seminar, Group Discussion, Current Affairs


Books for Study

1 Principles of insurance and Risk management : Alka Mittal&S.C.Gupta, Sultan chand and sons

2014

2 Insurance-principles and practice, M.N.Mishra,S.Chand Publishers, 2017

Books for Reference

1 Insurance industry contemporary issues : ICFAI university, 2018


1 https://youtu.be/Ea-j0qbKkVE

2 https://www.hdfclife.com/health-insurance-plans

Course Designed By:



CO1 M S S M M

CO2 S S M L M

CO3 S S S M S

CO4 S S M M L

CO5 S M M S M


Page 72 of 82


https://youtu.be/Ea-j0qbKkVE

https://www.hdfclife.com/health-insurance-plans

Course code PRINCIPLES OF GENERAL INSURANCE L T P C


Pre-requisite Basic knowledge on principles of general insurance Syllabus

Version 2020 - 21

Course Objectives:


1. Know the functions of insurance

2. Give a comprehensive understanding on the general principles of insurance

3. Learn about the structure of insurance market

4. Learn about insurance marketing network

5. Know about risk concerned under standard policies



1 Explain the functions of insurance and compare risk with the insurance K4

2 Explain nature and principles of Insurance K5

3 Describe the structure of insurance market K4

4 Evaluate the insurance marketing network K4

5 Analyse the risk under various policies K4


Unit:1 Functions of insurance 18 Hours

Risk and Insurance – Nature of Insurance contracts – Functions of Insurance.

Unit:2 Principles of insurance 18 Hours

Basic Principles of Insurance – Practice of Insurance.

Unit:3 Structure of insurance market 18 Hours

Structure of Insurance Market in India – Insurance Legislation.

Unit:4 Insurance marketing network 18 Hours

Insurance Marketing Network and Customer Service

Unit:5 Risk 18 Hours

Risk concerned under standard polices – Risk covered by extra premium policy conditions – Ratings and

underwriting factors and claim processing.

Page 73 of 82


Unit:6



Books for Study

1 Principles of insurance and Risk management : Alka Mittal & S.C.Gupta, Sultan Chand and Sons

2014


Books for Reference




Course Designed By:



CO1 M S S M M

CO2 S S M L M

CO3 S S S M S

CO4 S S M M L

CO5 S M M S M


Page 74 of 82



Course code INSURANCE LAWS L T P C


Pre-requisite Basic knowledge on insurance Syllabus

Version 2020 - 21

Course Objectives:


1. Learn the elements applicable to contract of insurance

2. Give a comprehensive understanding on the general principles of Insurance Act

3. Get an understand about the provisions of IRDA Regulation Act

4. Learn about regulatory framework of IRDA

5. Understand the penetration of Insurance in India



1 Understand the provisions of contract act and the elements of

insurance

K4

2 Explain the provisions of Insurance act K5

3 Evaluate the provisions of IRDA Act K5

4 Analyse the IRDA Regulations K4

5 Explain the penetration of Insurance in India K6


Unit:1 Legal framework of insurance business 18 Hours

Legal framework of Insurance Business-Torts and Crimes-Indian contract act 1872- Important

elements applicable to contract of Insurance.

Unit:2 Insurance act 18 Hours

Insurance Act,1938-provisions relating to licensing-capital requirements and foreign stake-

investments-Tariff advisory committee-Penalties.

Unit:3 IRDA Act 18 Hours

Regulatory provisions under IRDA Act,1999 IRDA regulations2000-General provisions relating to-

Licensing of insurance agents-insurance advertisement and disclosures.

Unit:4 IRDA Regulations 18 Hours

IRDA regulations2002-provisions relating to-obligations of insurers to rural or social sectors-

Protection of policy holders interests.

Page 75 of 82


Unit:5 Insurance penetration 18 Hours

General agreement on trade in Services and Insurance sector-Insurance penetration in India as

compared to global standards.

Unit:6 Contemporary issues



Books for Study

1 Principles of insurance and Risk management : Alka Mittal&S.C.Gupta, Sultan chand and sons

2014


Books for Reference





Course Designed By:



CO1 M S S M M

CO2 S S M L M

CO3 S S S M S

CO4 S S M M L

CO5 S M M S M


Page 76 of 82




Course code ACTUARIAL CONCEPTS AND PRINCIPLES L T P C


Pre-requisite Basic knowledge on actuarial concepts and

principles

Syllabus

Version 2020-21

Course Objectives:


1.Understand the concept of actuary and theory of probability

2.Get comprehensive understanding on designing the new insurance product

3. Learn about the pricing of insurance and non insurance

4. Know the procedure involved in the insurance industry

5. Learn about claim settlement process



1 Describe the fundamental theories of actuarial science as they apply in life

insurance, general insurance and superannuation K4

2 Analyse the major concerns in Insurance industry K4

3 Differentiate insurance pricing with non insurance pricing K5

4 Understand the technique of financial Management in Insurance

industry

K1

5 Explain the claim settlement process K6


Unit:1 Actuary 18 Hours

Actuary - meaning-Functions-Theory of probability-Addition law and Multiplication law.

Unit:2 Insurance product design 18 Hours

Insurance product design and development-Stages in new product development -major concerns in

Indian insurance industry.

Unit:3 Insurance pricing 18 Hours

Insurance pricing-fundamentals-pricing objectives-types of rating-comparison between life insurance

pricing and non-life insurance pricing..

Unit:4 Financial management in insurance industry 18 Hours

Financial management in Insurance industry-importance-financial objectives-the investment criteria-

measures of performance-risk-return trade-off..

Page 77 of 82


Unit:5 Claim settlement 18 Hours

Claims settlement-legal aspects-guidelines for settlement of claims - claim procedure-claim

documents.

Unit:6 Contemporary issues



Books for Study

1 Insurance and Risk management : P.K.Gupta,Himalaya Publishing house, 2015

2 Insurance theory &Practice : Nalini Prava Tripathy,PHI Learning Pvt Ltd, 2016

Books for Reference





Course Designed By:



CO1 M S S M M

CO2 S S M L M

CO3 S S S M S

CO4 S S M M L

CO5 S M M S M

*S-Strong; M-Medium; L-Low Course designed by Dr.M. Nirmala Assistant Professor Department of Commerce Bharathiar University Coimbatore 641 046 [email protected]

Page 78 of 82



Annexure

Page 79 of 82


BHARATHIAR UNIVERSITY

(A State University, Accredited with “A” Grade by NAAC and

13th Rank among Indian Universities by MHRD-NIRF)

Coimbatore - 641 046, India

M.Com – F & A (Finance and Accounting) with *Diploma in Services Marketing /*Diploma

in Capital and Commodity Markets/*Diploma in Insurance Management / *Diploma in

International Trade

Program Code:

Affiliated Colleges Syllabus

(With effect from 2020 - 2021)

Page 80 of 82


MISSION

Page 81 of 82


ELIGIBILITY FOR ADMISSION TO THE COURSE

A Graduate in Commerce, B.Com(Computer Applications), B.Com(Information

Technology), B.Com(Professional Accounting), B.Com(Finance), B.Com(Banking and Insurance),

B.Com(International Business), B.Com(Accounting & Taxation), B.Com(Cost & Management

Accounting), B.Com(E-Com), B.Com(Financial System), B.Com(Foreign Trade), BBA, BBM,

BBA (CA), BBM (CA), B.Com (Corporate Secretaryship with CA), BCS, BCS(CA),

B.Com (Co-operation).

DURATION OF THE COURSE

The course shall extend over a period of two years comprising four Semesters, with two

Semesters per year.

COURSE OF STUDY AND SCHEME OF EXAMINATION

The course of study and scheme of examination for the M.Com (Finance and Accounting)

course shall consist of the following:

Page 82 of 82
