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GOVT. COLLEGE FOR WOMEN, KUMBAKONAMB.COM PROGRAMME (CHOICE BASED CREDIT SYSTEM)

Candidates admitted from the year 2008-09 onwards(140 credit)

SEMESTER COURSE TITLE

INSTRU.

Hours/week

Credit Exam hours

MarksTotal

Int. Extn

I

Language course-(LC) 6 3 3 25 75 100English Languages course-(ELC) 6 3 3 25 75 100

Core course-I(CC)- Financial Accounting 5 4 3 25 75 100

Core course-II(CC)-Banking Theory Law & Practice

3 - - - - -

Allied course-I(AC)-Business Economics 4 3 3 25 75 100

Allied course – II(AC)- Principles of Management

2 - - - - -

Valued-Yoga 2 2 3 25 75 100Skill-I-Functional English 2 2 3 25 75 100

II

Language course-II(LC) 6 3 3 25 75 100English Languages course-II(ELC) 6 3 3 25 75 100

Core course-II(CC)- Banking Theory Law and Practice

3 4 3 25 75 100

Core course-III(CC)-Banking Statistics 4 4 3 25 75 100

Allied course-II(AC)-Business Management 3 3 3 25 75 100

Allied course – III(AC)- Principles of Marketing 4 4 3 25 75 100

Skill Based Course 2 2 3 25 75 100Environmental Studies- UGCES 2 2 3 25 75 100

III

Language course-III(LC) 6 3 3 25 75 100English Languages course-III(ELC) 6 3 3 25 75 100

Core course-IV(CC)- Business Accounting 4 4 3 25 75 100

Core course-V(CC)- Company Law & Secretarial Practice

3 - - - - -

Allied course-IV(AC)-Business Law 4 4 3 25 75 100

Allied course – V(AC)- Business Communication 3 - - - - -

Skill Based Course 2 2 3 25 75 100Non Elective course-(EC)-I Accounting Practice

2 2 3 25 75 100

SEMESTER COURSE TITLEINSTRU.

Hours/week

Credit Exam hours

MarksTotal

Int. Extn

IV

Language course-IV(LC) 6 3 3 25 75 100

English Languages course-IV(ELC) 6 3 3 25 75 100

Core course-V(CC)- Company Law & Secretarial Practice

3 4 3 25 75 100

Core course-VI(CC)- Cost Accounting

5 4 3 25 75 100

Allied course-V(AC)-Business Communication

4 3 3 25 75 100

Allied course – VI(AC)- Personnel Management

4 3 3 25 75 100

Skill Based Course 2 2 3 25 75 100Non Elective course-(EC)-II Marketing Practice

2 2 3 25 75 100

V

Core course-VII(CC)- Corporate Accounting

5 5 3 25 75 100

Core course-VI(CC)- Financial Management

5 5 3 25 75 100

Core course-IX(CC)-Auditing 5 5 3 25 75 100

Core course-X(CC)- Computer Applications in Business Accounting

5 5 3 25 75 100

Elective course-(EC)-I International Trade

5 5 3 25 75 100

Elective course-(EC)-II Labour 3 - - - - -

Skill Based Course 2 2 3 25 75 100

VI

Core course-VII(CC)- Corporate Accounting 6 4 3 25 75 100

Core course-VI(CC)- Financial Management

5 4 3 25 75 100

Core course-IX(CC)-Auditing 5 4 3 25 75 100

Core course-X(CC)- Computer Applications in Business Accounting

5 4 3 25 75 100

Elective course-(EC)-I International Trade 2 5 3 25 75 100

Elective course-(EC)-II Labour 5 5 3 25 75 100

Skill Based Course 2 2 3 25 75 100

Total No of Papers - 42

Total Hours - 180

Credit - 139

Extension Activities- 1

Marls - 4200

SEMESTER-I

CORE COURSE-I-FINANCIAL ACCOUNTING

UNIT-I

Preparation of Trial Balance , Trading A/C, Profit & Loss A/C. and Balance sheet of Sole Trading Concerns.

UNIT-II

Receipts and Payments and Income & Expenditure A/C.

UNIT-III

Single Entry-Statement of affairs method-conversion method

UNIT-IV

Consignments and Joint Ventures

UNIT-V

Depreciation-Methods of providing depreciation-fixed installment method-reducing balance method-annuity method -provisions and reserves.

(THEORY: 25% PROBLEMS: 75%)

Text Books Recommended:

1 .Financial accounting-Reddy & Murthy.

Advanced Accountancy by Arulanandam-Himalaya Publications.

Theory and Problems shall be in ratio of 30:70 percent respectively.

Sec A-2 qns from each unit

Sec B-1(a&b) qns from each unit

Sec C-1 qn from each unit

THEORY 7 QUESTIONS 2 QUESTIONS 1 QUESTION

PROBLEM 3 QUESTIONS 8 QUESTIONS 4 QUESTIONS

ALLIED COURSE -I- BUSINESS ECONOMICS

UNIT-I

Business Economics-Meaning-Definitions-Scope and Nature- Micro and Macro Economics- Central problems of all Economics- Economics system resources allocation.

UNIT-II

Demand Analysis-Demand Schedule-Law Of Demand-Demand Curves- Elasticity Of Demand – Indifference Curve Analysis- Indifference Schedule-Indifference Curve-Marginal Rate Of Substitution-Consumers’Equilibrum.

UNIT-III

Production Function - Isoquant Curves – Scale of Production – Economics of Large Scale Production And Limitations Thereof.

UNIT-IV

Supply-Supply Schedule-Law of Supply-Supply Curve-Elasticity of Supply –Cost And Revenue-Break Even Analysis –Fixed Cost- Variable Cost-Total Cost-Marginal And Average Cost-Long Run And Short Run Curves – Average And Marginal Revenue.

UNIT-V

Market Structure-Equilibrium of Firm and Industry-Optimum Firm-Pricing Under Perfect Competition And Monopoly- Price Discrimination- Pricing Under Monopolistic Competition-Pricing In Public Utilites.

Text Book Recommended:

1.Business Economics by K.P.M. Sundaram- Sultan Chand & Sons.

SEC A-2 qns from each unit

SEC B-1(a&b) qn from each unit

SEC C-1 qn from each unit

SEMESTER-I + II CARRY OVER PAPER

CORE COURSE –II – BANKING THEORY LAW AND PRACTICE

UNIT-I

Commercial banks – meaning, definition, functions, classifications and credit creation. Recent developments in Indian Banking System: ATM, Net Banking,credit and core banking.

UNIT-II

Central banking :Functions – RBI – Functions. Relationship of banker and customer- General relationship- special relationship.

UNIT-III

Types of Bank Accounts-fixed deposits-savings deposit accounts-current accounts-recurring deposit accounts-new deposit saving schemes-opening and closing of accounts- types of customers – individuals including minor, illiterate persons – married women-lunatics-joint stock companies.

UNIT-IV

Paying and collecting bankers-rights responsibilities and duties of paying and collecting banker- precautions to be taken in paying and collecting of cheques – protection provided to them-nature of protection and conditions to get protection.

UNIT-V

Definition of cheque – requisites of cheque – drawing of a cheque- type of cheque- alteration- crossing- different forms of crossing and their significance- types of endorsement.


1. Banking Theory , Law & Practice – Sundaram and Varshney, Sultan Chand Company ,

New Delhi.

2. Banking Theory , Law & Practice – S.M.Sundaram , Sri.Meenakshi Publications,

Karaikudi.

3. Banking – Pre.M.Kumar,Srinivasa,1991,New Central Book Agency.

4. Tenna’s Banking Law & Pracitice in India – M.S.Ramasamy Sultan Chand Company

New Delhi 1974.

5. Tammam’s Banking Law & Pracitcie in India – M.L.Janna and C.R.D

6. Banking Theory , Law & Practice E.Garden and N.Natarajan –Himalaya Publication.

7. Banking Theory , Law & Practice: Varshney and Maheswari.

SEC A-2qns from each unit SEC B-1(a&b) qn from each unit

SEC C-1qn from each unit

CORE COURSE- III –BUSINESS STATISTICS

UNIT –I

Introduction – tabulation and classification – diagram and graphs, measure of Central Tendency- Arithmetic mean , Median , mode, Geometric mean and Harmonic mean.

UNIT-II

Measures of Dispersion – Range – Quartiles- Deciles – Percentiles – Quartile Deviation – Mean Deviation – Standard Deviation – Co-efficient of variation.

UNIT-III

Measurement of Skewness Karl Pearson & Bowley methods – correlation- Simple rank- Co-efficient of concurrent deviation.

UNIT-IV

Regression analysis – simple regression – equations- X on Y-Y on X. Time series analysis – Components - fitting a straight line by method of least square – moving average.

UNIT- V

Index numbers – weighted and unweighted – price index numbers – test in index

numbers – time and factor reversal test – cost of living index number- aggregate method

– family budget.


1. Business Statistics by PA. Navnitham M.sc ., M.phil., Jai Publications – Trichy –2. 2. Statistical Methods by S.P. Gupta – Chand & Sons.3. Business Statistics by R.S.N. Pillai and Bagavathi S. Chand Publishers.4.Theory and Problems shall be in ratio of 20:80 percent respectively.


Sec B-1(a&b) qn from each unit


THEORY 7 QUESRTIONS 2 QUESRTIONS

PROBLEM 3 QUESRTIONS 8 QUESRTIONS 5 QUESRTIONS

ALLIED COURSE – II BUSINESS MANAGEMNT

The objective of this course is to impart knowledge on the framework of management and the importance of all functional areas.

UNIT –I

Management – Definition , Nature and Scope- Management , a Science or an art – Levels of Management.

UNIT-II

Planning – Meaning, Purpose, Steps – Types of paln –MBO – MBE- Decision Making – Types. Problems involved in Decision making.

UNIT-III

Organization – Importance , principles , Types of Organization - Departmentation – basis of Departmentation – Delegation – Elements – Problems – Centralization and Decentralization.

UNIT-IV

Controlling – Meaning and Importance, Steps in controlling- Characteristics of an ideal control system. Leadership – Qualities of a successful leader – Types of Leadership.

UNIT-V

Business Ethics : Meaning – Value system- ethics in management – training in ethics – values for Indian Managers – Social responsibilities of business.


1. Principles of Management by P.C. Tirupathy and P.N.Reddy. TMH Publications.

2. Business management by Sharma – Kalyani Publishers.3. Principles & Practice of management by L.M.Prasad – Sultan Chand & Sons.4. Business organization and management – Dinkar pagare,Sultan Chand &

Sons.5. Business Ethics – Ravindranath V.Badi & Narayana V.Badi-Publishers :

VRINDA PUBLISHERS(P)LTD, DELHI -110091.

SEC A-2qns from each unit SEC B-1(a&b) qn from each unit SEC C-1qn from each unit

ALLIED COURSE – III – MARKETING

UNIT-I

Definition and meaning of Marketing – Modern concepts of Marketing – Marketing and selling – Marketing functions – buying –transportation-warehousing – standardization – Grading- packaging.

UNIT-II

Market segmentation – product development, introduction of new product- branding- packaging- brand loyalty.

UNIT-III

Product life cycle – Product diversification – Pricing methods.

UNIT-IV

Promotional methods- Advertising – Publicity – Personal selling – Sales

promotion.

UNIT-V

Marketing Research – importance of Marketing research – Marketing of industrial

products –Marketing of consumer products. Marketing Information System – features -

differences between MIS and marketing research.


a.Marketing by Rajan Nair – Sultan Chand Company

b. Marketing management by Sherlekar

c. Marketing by RSN Pillai & Baghavathi


SEMESTER - III

CORE COURSE – IV – BUSINESS ACCOUNTING

UNIT-I

Branch – meaning-types- goods invoiced price, stock & debtors system- Departmental accounts – meaning – need- advantages – departmental trading and P & L account.

UNIT-II

Hire purchase – definition – feature – calculation of interest-default & repossession- Royalty accounts (excluding sub lease)

UNIT-III

Admission and Retirement of a partner-(excluding admission cum retirement)- treatment of goodwill – Death of a partner-Joint Life policy.

UNIT-IV

Dissolution of firm – piecemeal distribution – proportionate capital method – insolvency of a partner and of all partners- Garner Vs Murray.

UNIT-V

Insurance claims for loss of stock only- Insolvency accounts- statements of affairs- deficiency account – insolvency of individual only.

Theory: 25% Problem:75%


1. Advance Accountancy by R.L.Gupta and Radhaswamy2. Advance Accountancy by T.S.Reddy and Murthy3. Advance Accountancy by Jain and Narang4. Advance Accountancy by A. Arulanandam & Rajan- Himalaya Publishers.

Theory and Problems shall be in ratio of 25:75percent respectively.





PROBLEM 8 QUESRTIONS 5 QUESRTIONS

ALLIED COURSE – IV – BUSINESS LAWS

UNIT-I

Introduction – Definition and sources of mercantile law- Nature and kinds of contracts-offer and acceptance- consideration.

UNIT-II

Capacity of parties – free consent – legality of object- void Agreements – contingent contracts.

UNIT-III

Performance of contracts-Discharge of contracts- remedies for breach of contracts – quasi contracts.

UNIT-IV

Indemnity and Guarantee – Bailment and pledge – Agency

UNIT-V

Law of sale of Goods.


1. Business law by N.D.Kapoor – Sultan Chand & Sons.2. Mercantile law by R.S.N. Pillai & Bagavathi .S.Chand & Co.3. Mercantile law with Industrial law by S.P.Iyengar and B.K.Goyal & Co.,


NON ELECTIVE COURSE – I – ACCOUNTING PRACTICES

UNIT-I

Definition of Accounting- Nature and Objectives.

UNIT-II

Double Entry System- Rules – advantages and disadvantages – Journal

UNIT-III

Subsidiary Books – purchase Books- purchase returns book-Sales Books- Sales Books – Sales return book.

UNIT-IV

Ledger – Meaning- Balance of Accounts- Trial Balance- Objectives- Limitations-Preparation of Trial Balance

UNIT-V

Final Accounts of Sole Trader (With closing stock, depreciation, outstanding and accrued items Adjustments)

(Marks: Theory 20% and Problems 80%)


Advanced Accountancy- Arulanandam , Himalaya Publications.

Books for reference:

1. Advanced Accounting- S.P.Jain and K.L.Narang, Kalayani Publishers.2. Advanced Accounts – M.S.Shukla, T.S.Grewal and S.C.Gupta, S.Chand & Sons.3. Principles of Accounting – Finnery, H.A. and Miller, H.E., Prentice Hall.







CORE COURSE-V – COMPANY LAW AND SECRETARIAL PRACTCE

UNIT-I

Company – Definition – kinds- Incorporation-memorandum of association-Ultra vires-alteration of memorandum

UNIT-II

Articles of Association-contents-Alteration-Doctrine of Constructive notice-Indoor management-prospectus-contents-misstatement in prospectus.

UNIT-III

Company Secretary-Qualities and Qualification-appointment-functions-legal position-duties, rights and liabilities.

UNIT-IV Membership of companies-Shares-kinds-forfeiture of shares-transfer and transmission of shares-blank transfer-forged transfer-share warrants, stocks.

UNIT-V

Board of directors-managing director-meetings of companies, notice , agenda ,proxy, minutes, resolution etc., legal provisions- winding up of companies-modes of winding up.


1. Company Law& Secretarial Practice-N.D.Kapoor, Sultan Chand & Co.

Reference:

2. Company Secretarial Practice- Shukla & Gulshan,S.Chand & co3. Company Secretarial Practice-Tandon,Sultan Chand & co4. Company Secretarial Practice – P.K.Ghosh –S.Chand & Sons.


SEMETER-IV

CORE COURSE-VI-COST ACCOUNTING

UNIT-I

Definition , Scope and nature of cost accounting – cost concepts- classification – objectives and advantages-financial accounting Vs. cost accounting- cost sheets[Excluding Tenders * Quotations]

UNIT-II

Materials cost – receipt and issue of materials- Inventory control-level of stock, perpetual inventory , ABC Analysis, EOQ – Stores ledger – pricing of material issue,FIFO,LIFO,Simple Average & Weighted Average.

UNIT-III Labour cost sheet –methods of remuneration and incentive schemes-Taylor’s – Merricks Halsey & Rowan – Labour turnover types, causes and remedies

UNIT-IV

Overheads – Collection, classification, allocation, apportionment-primary and secondary distribution-repeated distribution methods- simultaneous equation methods- machine hour rate- cost reconciliation statement.

UNIT-V

Job costing- Contract costing (simple problems) - process costing (Normal loss, abnormal loss and gains)


1. Cost Accounting by Jain and Narang- Kalyani Publishers.

2. Cost Accounting by S.P.Iyengar-Sultan Chand & Sons.

3. Cost Accounting by Bhagwathi and Pillai – Sultan Chand & Sons.

4. Cost Accounting by S.N.Maheshwari- Sultan Chand & Sons.







ALLIED COURSE – V –BUSINESS COMMUNICATION

UNIT-I

Meaning, need and importance of Commercial correspondence-effective business letters- layout- Kinds of Business letters- language of a business letters- commercial terms and abbreviations.

UNIT-II

Letters of Enquiry- replies, offers and quotations – ordes – execution-cancellation.

UNIT-III

Claims , complaints and adjustments – circular letters –Status enquiries – collection letters.

UNIT-IV

Letters relating to Agency – Application for Jobs- bank Correspondence relating to exports and imports.

UNIT-V

Drafting of Business reports-Press reports- market reports- speech writing.

Text Book Recommended:Any one of the following

1. Business Communication by Rajandra Pal and Korla Halli – Sultan Chand & Sons.

2. Efficitive Business English and Correspondence by M.S.Ramesh and Pattennshetty-S.Chand & Company.

3. Business Correspondence and report writing by Sharma and Krishna mohan-TMH


ALLIED COURSE – VI- PERSONANEL MANAGEMENT

UNIT-I

Meaning and definition of Personnel Management- Characteristics , scope, objectives – functions of personnel department- managerial and operative function.

UNIT-II

Manpower planning – definition – importance – objectives- factors affecting Manpower Planning- steps in Manpower Planning – job analysis ,job description , job specification, job evalution.

UNIT-III

Recruitment, selection and placement of personnel - promotion and transfer - methods of training.

UNIT-IV

Motivation – importance and characteristics – Theories of motivation – Maslow’s – McGregor’s – Herzberg’s – Morale – meaning – Characteristics – factors influencing morale.

UNIT-V

Concept of leadership – Theories of leadership – leadership qualities – kinds of leadership styles.


Human Resources Management – L.M.Prasad, Sultan Chand & Co.


1. Personnel Management : C.B.Memoria2. Industrial Relations of Personnel Management – Tripathi.


NON ELECTIVE COURSE-II- MARKETING PRACTICES

UNIT-I

Meaning and definition of Marketing – classification of market – functions of marketing – market segmentation

UNIT-II

Product Mix – Product Planning and Development – Product Differentiation – Product Life Cycle.

UNIT-III

Pricing – Objectives – Types of Prices – Factors affecting Prices.

UNIT-IV

Channels of distribution – types – factors determining selection of a channel.

UNIT-V

Promotion – forms – meaning of advertising – merits and demerits.


Modern Marketing – R.S.N.Pillai and Baghavathi –S. Chand &Sons.


1. Mordern Marketing by Rajan Nair , Sultan Chand & Sons.

SEC A-2qns from each unit SEC B-1(a&b) qn from each unit

SEC C-1qn from each unit

SEMESTER-V

CORE COURSE-VII- CORPORATE ACCOUNTING

UNIT-I

Company accounts- provisions regarding issues of shares- at par, at premium and at discount- applications, allotment, calls, forfeiture, re-issues.

UNIT-II

Issues and redemption of debentures- various kinds of debentures- at par, at discount, at premium – redemption through sinking fund only-redemption of preference shares.

UNIT-III

Final accounts of companies- managerial remuneration- Holding companies

Account- Consolidation of balance sheet(excluding chain holding).

UNIT-IV

Amalgamation, Absorption and reconstruction, internal reconstruction(simple problems only)

UNIT-V

Final accounts of banking companies(new format)- Insurance Companies(life insurance a/cs only)- liquidation of companies- statement of affairs – liquidator’s final statement

(Problem: 75% Theory:25%)

TEXT BOOK RECOMMENDED:

1. Advanced Accountancy by R.L.Gupta and Radhaswamy- Sultan Chand & Sons.

2. Advanced Accountancy by Jain and Narang – Kalyani Publishers.

3. Advanced Accountancy by Arulanadam and Raman- Himalaya Publisher

SEC A-2 QNS from each unit

SEC B-2 QNS from each unit

SEC C-2 QNS from each unit

THEORY 7 QUESTIONS 2 QUESTIONS 1 QUESTIONSPROBLEM 3 QUESTIONS 8 QUESTIONS 4 QUESTIONS

CORE COURSE- VIII-FINANCIAL MANAGEMENT

UNIT-I

Financial Management – Meaning – object- scope- functions of finance manager- financial planning- meaning and scope.

UNIT-II

Cost of capital – meaning- components – cost of dept. – cost of preference shares- cost of equity cost of Retained Earnings- Weighted Average cost of capital.

UNIT-III

Capital structures – meaning – features – factors determining capital structure- EPS- EBIT relationship indifference point of EBIT- theories of Capital structure- Net income approach – Net operating income approach – MM approach – Traditional approach.

UNIT-IV

Leverage – meaning, significance and types- operating leverages, financial leverage – combined leverage- Dividend policy- theories – relationship with value of firms- stock dividend – stable dividend.

UNIT-V

Working capital Management- concept- need- types- factors affecting working capital- working capital estimation- management of cash, receivables and inventory.

(Problem: 75% Theory:25%)


1.Elements of Financial Management by S.N. Maheswari- Sultan Chand& sons.

2.Financial Management – R.K.Sharama & Shashi K.Gupta- KalyaniPublishers.





CORE COURSE- IX-AUDITING

UNIT-I

Auditing – definition- objects- functions- Classification of audit- Audit Programme- qualities of an auditor.

UNIT-II

Internal control- Internal check regarding wages, sales, purchases, cash receipts, cash payments- Internal audit .

UNIT-III

Vouching of trading transactions- cash transactions- valuation and verification of assets and liabilities- difference between valuation and verification.

UNIT-IV

Audit of limited companies- appointment, qualification, rights, duties and liabilities of company auditors- audit of share capital and share transfer audit- audit reports.

UNIT-V

Investigation – Professional ethics- misconduct- Auditing in an EDP environment.


1.Auditing by Dinker Pagare- Sultan Chand & Sons.

Reference books:

1.Principles and practice of Auditing by Saxena, Himalaya Publishings House.

2. Auditing by B.N.Tandon – Sultan Chand & Sons.




CORE COURSE-X-COMPUTER APPLICATIONS IN BUSINESS ACCOUNTING

UNIT-I

Meaning of computer- character is tics of computer- areas of application- I-P-O cycle- component of computer- memory and control unit- input and output devices.

UNIT-II

Introduction to MS word- staring MS word- Creating word document- creation business letters using wizards – editing word documents- inserting objects- formatting documents- spelling and grammar check – word count- thesaurus, auto correct- working with tables-saving, opening and closing documents- mail merge.

UNIT-III

Introduction to spread sheets- spread sheet programmes and application- MS Excel and its features- Building work sheets- entering data in work sheets, editing and formatting work sheets - creation and formatting different types of charts- application of financial and statistical functions- opening, saving and closing work books.

UNIT-IV

Fundamentals of Computerized accounting – Computerized accounting Vs. manual accounting- Architecture and customization of Tally- Features of tally- Configuration of tally- Tally screens and menus- Creation of company – Creating of groups- Editing and deleting groups- Creation of ledgers- Editing and deleting of legers- Introduction to vouchers- Vouchers entry- payment vouchers- Receipt voucher – Sales voucher- Purchase vouchers- contra vouchers- Journal vouchers – Editing and deleting vouchers.

UNIT-V

Day books-Trail Balance- Profit and Loss Account- Balance sheet- Ratio analysis- Cash flow statement- Fund flow statement- Cost centre report- Inventory report- Bank reconciliation statement.

Theory: 45 Marks Practical :30 Marks

Theory exam Question Paper Pattern & Mark Allotment

Sec A 6 question carrying 2 marks each 6X2=12

Sec B 3(a&b) question carrying 4 marks each 3X4=12

Sec C 3 out of 5question carrying 7 marks each 3X7=21

Text Book:

1. Ms Office 2000 by Sanjai Saxena

2. Tally 7.2 by AK.Nadhani & KK.Nadhani.

Reference :

1. Computer Application in Business by Srinivasa Vallaban, Sultan Chand Publications.

2. Computer Application in vBusiness by R.Paremeswaran

Computer Application in Business Accounting Exercises for Practical & MS Word (UNIT II)

1. Creating Business Letters.

2. Creating an application for the jobs with Bio-data.

3. Creating Circular letter with Mail Merge options.

4. Creating a Table by using the split and merge options.

MS-Excel (UNIT III)

1. Creating a work sheet like Mark Sheet, Pay slip,PF contribution list etc.

2. Creating Charts.

3. Creating a list for the enclosures.

4. Filtering the data using Auto fiter custom filters

ELECTIVE – I-INTERNATIONAL TRADE

UNIT-I

International trade-definition-features-difference between internal & international trade- theories of international trade- comparative cost theory; HECKSHER-OHLIN’S theory of international trade.

UNIT-II

Gains from International trade and its measurement; terms of trade-difference concepts; factors affecting terms of trade, free trade Vs protection; tariffs, quota; dumping.

UNIT-III

Balance of payments- Balance of trade- concepts- Disequilibrium- kinds, causes and measures for correction.

UNIT-IV

International institutions and trade agreements- IBRD-ADB-WTO-GATT.

UNIT-V

Foreign exchange control in India- objectives- methods- merits and defects- India’s foreign trade- brief history and recent trends- volume, composition and direction.


1. International trade-Dr.S.Sankaran-Margham publications.

2. C.Francis-International Trade and Export management- Himalaya Publishing House.

3. C.Jeevanadam – Foreign Exchange,Sultan Chand & Sons.

Reference:

1.P.T.Ellsworth-International Economy-Macmillan.

2.Fayerwather- International Marketing-PHI.




ELECTIVE COURSE-II-LABOUR LAWS

UNIT-I

The Factories Act-1948.

UNIT-II

The Minimun Wages Act.1948

UNIT-III

Trade Union Act 1926.

UNIT-IV

The Industrial Disputes Act-1947.

UNIT-V

Employees State Insurance Act-1948.


Labour laws by N.D.Kapoor,Sultan Chand & Sons.

Merchantile Law with Industrial Law by S.P.Iyengar & BK GOYAL- S.Chand & Co.




SEMESTER-VI

CORE COURSE-XI-MANAGEMENT ACCOUNTING

UNIT-I

Defintion-nature-scope-objectives- merits-limitations- differences between management accounting and financial accounting- Financial Statement analysis- Comparative Statements-Common size statement- ratio analysis-Calculation of ratios-Construction of balance sheet from ratios.

UNIT-II

Fund Flow Statement – Cash Flow Statement.

UNIT-III

Marginal Costing-CVP analysis- Break even analysis-Managerial applications.

UNIT-IV

Budget and Budgetary control – sales,production,production cost, raw material cost, cash and flexible budgets- standard costing(theory only)- Variance analysis(material and labour variance only).

UNIT-V

Capital Budgeting-importance-Appraisal methods-payback period- ARR methods- discounted cash flow- net present value


Management Accounting by T.S.Reddy & Hariprasad Reddy,Margham PublicationsManagement Accounting by S.N.Maheswari-Sultan Chand & Sons.

Reference: Management accounting by Sharma & Shasi Gupta,Kalyani Publishers.

Theory and problems shall be in the ratio of 30:70 percent respectively





CORE COURSE-XII-INCOME TAX –LAW & PRACTICE

UNIT-I

Basic concepts – Definition- person,income,total income, casual and revenue- residential status, income exempt from income tax.

UNIT-II

Computation of income under the Head salaries- Basis of charge-Different forms of Salary,allowancw perquisites and their valuation-Deductions from Salary.

UNIT-III

Computation of Income under the head income from House Property- Basis of charge- Determination of annual value-Income form let-out property-Self occupied property- deducation allowed from Income from House property.

UNIT-IV

Computation of Income from Profits band gains of Business and Profession-Basis of charge- Basic principles-(excluding depreciation)-Deducations.

UNIT-V

Income from Capital gains and other sources- Basis of charge- Short and long term capital gains-computation- indexed cost of acquisition and improvement- exemptions-Income from other sources- deductions allowed.

(QUESTION SHALL RELATE TO PROVISIONS APPLICABLE TO LATEST ASSESSMENT YEAR ONLY)2010-2011.


1. Income tax – Law & practice-Gaur & Narang-Kalyani publishers.

Reference books:

2.Income tax-Reddy & Hariprasad Reddy

3.Income tax-Law & Practice – Dinkar Pagare-Sultan Chand & Sons.

4.Income tax-H.C.Mehrotra-Sahitya Bhavan.

5.Income tax-Vinod K.Singhania-Taxman.

Theory and problems shall be in the ratio of 30:70 percent respectively





CORE COURSE-XIII-ENTREPRENEURIAL DEVELOPMENT

UNIT-I

Entrepreneur- Meaning-Definition-Characteristics-functions-Role of Entrepreneurs in the economic development- classification of Entrepreneurs- factors affecting entrepreneurial growth.

UNIT-II

Women entrepreneurs-concepts- functions- problems-steps taken by government-rural Entrepreneurship- need- problems- developing rural Entrepreneurship.

UNIT-III

Project identification and selection – project formulation-project appraisal- sources of finance.

UNIT-IV

Small enterprises- definition, characteristics-relationship between small & institution finance to entrepreneurs- institutional support to entrepreneurs-DICs.


1. Entrepreneurial development –S.S.Khanka – Sultan Chand & Sons.

Reference books:

1. Entrepreneurial Development –Renu Arora& Sk Sood,Kalyani publishers

2. Entrepreneurial Development-Vasath Desai




CORE COURSE-XIV-FINANCIAL SERVICES

UNIT-I

Financial services- meaning-classification- financial products and services- challenges facing the financial services sector- merchant banking- origin –services of merchant banks-problems of merchant bankers – scope for merchant banking in India.

UNIT-II

Hire purchase- feature- Hire Purchase and credit sales HP Vs instalment purchase – banks & hire purchase business- Leasing – Concept- steps in leasing- types of lease- advantages-disadvantages- problems of leasing.

UNIT-III

Venture capital- meaning- feature-scope-importance-advantages- methods of venture financing-credit rating- functions-agencies-benefits & limitations.

UNIT-IV

Mutual Fund-meaing-classification-importance-facility available to investors- investors rights- reasons for slow growth.

UNIT-V

Depository-meaning- objectives- benefits-Credit card-types of credit card-difference between credit card and debit card-facilities offered to credit card holders- benefits of credit cards- demerits.

TEXT BOOK:

1.Financial services, by E.Gordon & k.Natarajan,Himalaya Publishing house.

Reference:

1.Financial services by B.Santhanam, Margham Publishings.

2.Financial services by Gurusamy.

ELECTIVE –III-ADVERTISING MANAGEMENT




UNIT-I

Advertisement – Nature, Scope-objectives-functions-benefits and criticisms.

UNIT-II

Types of advertising- economic aspect of advertising- role of advertising in the economic system-legal issues-social and ethical aspect of advertising-effects and ill effects.

UNIT-III

Advertising agencies-need of agencies, their organisation, functions. Selection of advertising agency-services rendered to clients- agency compensation.

UNIT-IV

Advertisement campaign- parameters- steps involved-advertisement copy – design and layout- advertising media- their types-selection of media- indoor media and outdoor media advertising- merits and demerits.


Advertising and Salesmanship- P.Saravanavel & S.Sumathi-Margham publications , Chennai.

Reference:

1.Rathor,B.S.-Advertising management-Himalaya Publishing House,Mumbai.

2.V.Balu, Advertising management and sales promotion- Sri Venkateswara Publishing Chennai.

3.Kumar & Mittal, Advertising management-Anmol Publishings,New Delhi.

govt · web viewpreparation of trial balance , trading a/c, profit & loss a/c. and balance...

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