Syllabus M G University

Jenipher Carlos Hosanna MCom, MFM, MCS, LLM, MBA, PGDT Faculty of Commerce, M G University, Kottayam Email: hosanna@in.
.com B.Com Syllabus M G University COURSE STRUCTURE (MODEL-1) SEMESTER I Course No. Common-1(i) Common-1(ii) Core-1 Core-2 Core-3 Common Core-1 Course Title Language English Language Second Language Business Statistics Modern Banking Business Regulatory Frame work Perspectives and Methodology of Business Studies SEMESTER II Course No. Common- 2(i) Common-2(ii) Core-4 Core-5 Core-6 Common Core2 Course Title Language English Language Second Language Quantitative Techniques for Business Research Principles of Insurance Corporate Regulations & Governance Business Communication and Management Information System SEMESTER III Course No. Common- 3(i) Course Title Language English Instructiona l Hours 3 Credit 3 Instructio nal Hours 5 4 4 4 4 4 Credi t 4 4 3 3 3 4 Instruction al Hours 5 4 4 4 4 4 Credit 4 4 3 3 3 4
Core-7 Core-8 Common Core-3 Core-9 Core(Optional)1
Marketing Management Financial Accounting E-Commerce and General Informatics Business Management Optional Course- I
5 5 4 3 5
4 4 4 2 3
SEMESTER IV Course No. Common- 4.(i) Core-10 Core-11 Common Core-4 Core-12 Core (Optional)-2 Course Title Language English Capital Market Corporate Accounting Entrepreneurship Development and Project Management Financial Services Optional Course- II Instructional Hours 3 5 5 4 3 5 Credi t 3 4 4 4 2 3
SEMESTER V Course No. Core-13 Complementary Course -1 Core-14 Core (Optional)3 Open Core Course Title Cost Accounting Advertising and Sales promotion Special Accounting Optional Course 111 Open Stream SEMESTER VI Course No. Course Title Instructional Hours Credit Instructional Hours 5 5 6 5 4 Credit 4 4 4 3 3
Core-15 Applied Cost Accounting Complementary Principles of Business Course-2 Decisions Core-16 Practical Auditing Core-17 Accounting for Managerial Decisions Core-(Optional)- Optional Course IV 4 Project and Viva (Internal)
5 5 5 5 5
4 4 4 4 3 1
Each candidate has to choose an optional stream which contains four courses, one each in the third, fourth, fifth and sixth semesters. Each College has to choose an open course for fifth semester from the open stream.
OPTIONAL A. FINANCE AND TAXATION 1. FINANCIAL MANAGEMENT 2. VALUE ADDED TAX-CONCEPTS AND PRACTICE 3. INCOME TAX LAW AND PRACTICE 4. INCOME TAX-ASSESSMENT AND PROCEDURE B. COMPUTER APPLICATION 1. INFORMATION TECHNOLOGY FOR BUSINESS 2. INFORMATION TECHNOLOGY FOR OFFICE 3. COMPUTERISED ACCOUNTING 4. DATA BASE MANAGEMENT SYSTEM FOR BUSINESS CO OPERATION 1. BASICS OF CO-OPERATION 2. CO-OPERATIVE MANAGEMENT AND ADMINISTRATION 3. CO-OPERATIVE LEGAL SYSTEM 4. CO-OPERATIVE ACCOUNTING TRAVEL AND TOURISM 1. FUNDAMENTALS OF TOURISM
C.
D.
2. MARKETING OF TOURISM 3. TRAVEL AND TOURISM INFRASTRUCTURE 4. HOSPITALITY MANAGEMENT EMARKETING 1. PRODUCT AND BRAND MANAGEMENT 2. SERVICE MARKETING 3. INTERNATIONAL MARKETING 4. MARKETING RESEARCH
OPEN STREAM 1. FUNDAMENTALS OF ACCOUNTING 2. BUSINESS ETHICS 3. INSURANCE AND RISK MANAGEMENT 4. CAPITAL MARKET & INVESTMENT MANAGEMENT 5. FINANCIAL INVESTMENT CORE-1 BUSINESS STATISTICS Credit-3
Instructional Hrs-72 OBJECTIVE
1. To provide basic knowledge of statistical techniques as are applicable to business. 2. To enable the students to apply statistical techniques for quantification of data in business. MODULE-1Business Statistics- Introduction-Meaning and DefinitionFunctions of Statistics-Importance of Statisticslimitations of Statistics-Distrust of Statistics (Brief Study only) (10hrs) MODULE-2Measures of Central tendency-concept-Mean, MedianMode-G geometric Mean-Harmonic Mean-merits and demerits-Measures of dispersion-Concept-Absolute and relative measure-Range-Inter quartile range-Quartile Deviation-Mean Deviation-Standard Deviation-Merits and Demerits-Relevance and applications in Business-Co-
efficient of variation-Skew ness-Kurtosis-Moments. (Brief Study only) (15hrs) MODULE-3Index Numbers-meaning-Importance-Characteristics and uses of Index Numbers-Price Index-Quantity index-Value based index numbers-Methods of constructing index numbers-Laspeyers paaschers and Fishers Ideal Index numbers-Test of consistency-problems in construction of index numbers-Cost of living index numbers and its uses. (20hrs) MODULE-4 Interpolation and Extrapolation-Introduction-meaningDefinition-Different methods-Newtons Advancing difference method-Binomial Expansion methodLaGranges method-Application in business. (12hrs) MODULE-5Time series Analysis-Meaning-Definition-Components of time series-Methods of determination of trend-Methods of moving average-Methods of least squares-Scope in business (15hrs) PRACTICAL WORK 1. Construction of Cost of living index numbers 2. Preparation of family budgets SUGGESTED READINGS 1. 2. 3. 4. 5. 6. Gupta, S.P, Statistical Methods. Gupta, C.B, Introduction to statistics. Desai, S.S, Business Statistics,. Gupta, S.C, Fundamentals of Statistics. Elhance.D.N, Fundamentals of Statistics. Business Statistics, L.R Potty.
CORE-2
MODERN BANKING Credit-3
Instructional Hrs-72 OBJECTIVE-
1. To provide basic knowledge of banking.

2. To familiarize the students with the changing scenario of
Indian banking. MODULE-1Introduction-Origin and Evolution of banks-Meaning and definition of banking-Nationalisation and its objectivesClassification of banks-Functions of commercial banksCredit creation. (10hrs)
MODULE-2Retail banking-Products and services-Its business and composition-Housing loans-Vehicle loans-personal loanEducation loan-Farm loan-Computation of interest-Fixed rate-Floating rate-EMI-Value added service. (20hrs) MODULE-3Innovations and reforms in banking-Social banking-Lead bank scheme-Offshore banking-Hi-Tech banking-Debit and credit card-EFT-RTGS-Tele banking-Internet bankingBanking ombudsman-Banking sector reforms-Capital adequacy norms-NPA-Its management-Consortium banking-Cheque Truncation system-E-Purse. (20hrs) MODULE-4Banker and customer-Meaning and definitionRelationship-General and special features-Rights and obligation-Opening of accounts-Different types of accounts-Closing of accounts-Cheque crossing and endorsement(12hrs) MODULE-5Rural banking-Rural credit-Objective-Deposit mobilisation-Microfinance-priority sector advancesAgriculture debt relief (Inclusive of enactment). (10hrs) SUGGESTED READINGS 1. Money and banking, Theory with Indian banking, T.N. Hajeela, Anes Publications. 2. Banking law and practice by S.N.Maheswary, Kalyani publiahers. 3. Banking theory and practice Gordon and Natarajan. 4. Modern Banking in India, K.C.Sharmma. 5. Modern Banking of India, O.P. Agarwal. 6. Banking- Theory, Law and Practice, Gorden and Natarajan. 7. Banking- Theory, Law and Practice, Nirmala Prasad and Chandradas.
CORE-3
BUSINESS REGULATORY FRAMEWORK Credit-3
Instructional Hrs-72 OBJECTIVES:
1. To provide a brief idea about the framework of Indian Business Laws. 2. To enable the students to apply the provisions of business laws in business activities. MODULE-I Law of Contracts - The Indian Contract Act, 1872 Definition of contract - Law of contracts Nature of contract Classifications Essential elements of a contract Offer and acceptance, consideration, capacity of parties- Minors-persons of unsound mind-persons disqualified by law- Free consent, legality of object and consideration, performance of contract, discharge of contract, breach of contract, remedies for breach of contract-Quasi contract- Performance (20hrs) MODULE-2Special Contracts - Bailment and Pledge Bailment Definition Essential elements Rights and duties of bailor and bailee Finder of lost goods. Pledge Essentials Rights and duties of Pawner and Pawnee. Indemnity and Guarantee- Indemnity - Definition, nature of liability of surety, rights of surety, discharge of surety. Meaning and definition of guarantee. (20hrs) MODULE-3Law of Agency Essentials, kinds of agents, rights and duties of agent and principal, creation of agency, termination of agency-Sub agents and substituted agents-Relationship (10hrs) MODULE-4Sale of Goods Act, 1930 Formation of contract of sale Essentials of contract of sale goods and their classification Condition on warranties Transfer of property in goods Performance of contract of sale Unpaid seller and his rights. (12hrs) MODULE-5 Information Technology Act 2000: Definitions - Digital signature Electronic governance Attribution, acknowledgement and dispatch of electronic records Regulation of certifying authorities - Digital signatures
certificates - Duties of subscribers - Penalties and adjudication - Appellate Tribunal Offences: (10 hrs)
SUGGESTED READINGS 1. 2. 3. 4. 5. 6.
7.
Kapoor. N.D : Business Law Chandha.P.R : Business Law Garg and Chawla : Fundamentals of Business Laws Tulsian.P.C : Business Laws B.S.Moshal : Modern Business Law. BARE Acts : Contract Act, Sale of goods Acts. Business nad Industrial law, B.S.Moshal.
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COMMON CORE-1
METHODOLOGY AND PERSPECTIVES OF BUSINESS EDUCATION Credit-4
Instructional Hrs-72 OBJECTIVES-
1. To understand business and its role in society 2. To understand entrepreneurship and its heuristics 3. To comprehend the business environment 4. To enable the student to undertake business activities MODULE-1Role of business in economic development - Indian development experience, role of public and private sectors in the post-colonial period, experience of liberalization and globalization. Different stakeholders of business firms- owners, managers, employees and others. Emergence of managerialism and the role of corporate governance; the goals of business- shareholder value maximization and its alternatives; goals for public sector, co- operatives and nonprofit enterprises. Government regulation of businessobjectives, methods and problems. (15hrs) MODULE-2 Establishing business - entrepreneurship- legal, physical, financial, social, and psychological environments for entrepreneurs- Individual and group entrepreneursintrapreneurs. Mobilization of financial resources for business- Individual savings- Domestic savings in IndiaFactors affecting savings- Loans and advances- Sources of funds- Markets for raising money- Short term and long term funds- Lending institutions for business fundsBanks and non banking financial institutions- Cost of capital- documenting, funding sources and areas of expenses- accounting and accounting practices- Return on investment- Factors of production and rewards to factors like payment of wages, rent, interest and profitsPayment to Government- Taxes, direct and indirect- State and national levels- Funds from the primary and
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secondary markets- Stock exchanges and their role, stock broking, stock exchange cues. (20hrs) MODULE-3Role of trained manpower for enhanced quality at individual, family, organizational and national level. Functioning of organization-The role of human resourcesManagement problems in small, medium and large organizations-Quality of life- Production of tangible and intangible products- Marketing and its role- Trends and Developments in Strategic Management- TQM- Bench Marking-Statistical Quality Control-Quality CircleBusiness Process Re-engineering- Six Sigma- BPO-KPO (15hrs) MODULE-4Consumer Protection Act, 1986 Rights of a consumer Filing of appeals at the district level, state level and national level. Intellectual Property Rights meaning Patent rights trademarks Copyrights Plagiarism. . (15hrs) MODULE-5Right to information Act-Right to access information on specific issues-banking transaction-Insurance transaction-government dealings and related services. (7hrs)
SUGGESTED READINGS 1. Keith Davis and William C.Frederick : Business and Society Management, Public Policy, Ethics. 2. Peter F. Drucker : Management Tasks, Responsibilities, Practices. 3. Peter F Drucker : The Practice of Management. 4. Consumer Protection Act-1986 and its amendments. 5. Right to Information Act.
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CORE-4
QUANTITATIVE TECHNIQUES FOR BUSINESS RESEARCH Instructional Hrs-72 Credit-3
OBJECTIVE 1. To impart basic knowledge of research 2. To enable the students to apply the simple statistical tools in business research MODULE-1Research-Meaning-Definition-Business Research-Types of Research (Pure, Applied, Exploratory, Descriptive, Empirical, Analytical, Qualitative and Quantitative)Research process- Primary and Secondary Data-Methods of data Collection- Census and Sampling-methods (Probability sampling and non probability sampling) Cross tabulation-Analysis of data. (15hrs) MODULE-2Correlation (Un grouped data Only)- Concept-Types of Correlation-methods-Karl Pearsons Co-efficient of correlation-Spearmans Rank correlation co-efficientprobable error-Regression analysis (Un grouped data Only)-Concepts-lines of Regression-Regression Equation 13
under Algebraic method and standard error. (15hrs) MODULE-3Probability-Meaning-DefinitionBasic terms-conceptsApproaches to assigning probability-Permutation and combination-Theorems of Probability-Addition TheoremMultiplication theorem-Conditional ProbabilityTheoretical distribution- Binomial-Poisson-Normal (25hrs) MODULE-4Testing of Hypotheses-Procedure-Null hypothesesAlternative Hypotheses-Level of significance-Degrees of freedom-Type 1 Error-Type 11 Error (theory only)-Chisquare test-Condition for validity of Chi-square test-Test for goodness of fit-test for independence (both theory and problems) (12hrs) MODULE-5Report writing-Integral part of report-Characteristics of a good report-Contents of a report-Bibliography. (5hrs) Practical Work- Collect a published report of a survey conducted by a magazine/ news paper SUGGESTED READINGS 1. 2. 3. 4. 5. 6. 7. 8. 9. Gupta, S.P, Statistical Methods. Gupta, C.B, Introduction to statistics. Desai, S.S, Business Statistics. Gupta, S.C, Fundamentals of Statistics. Elhance.D.N, Fundamentals of Statistics. Kothari, C.R, Research methodology. Sekharan, Uma, Research Methods. Collis, Business Research. Schwab, Research Methods for Organisational Studies.
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CORE-5
PRINCIPLES OF INSURANCE Credit-3
Instructional Hrs-72 OBJECTIVE.
1. To make the students explore with the fundamental principles of insurance 2. To impart knowledge on practice of insurance business. MODULE-1Introduction-Definition-Role and importance-Insurance contract-principles of Insurance-Insurance and assuranceTypes of insurance-life- General-introduction to IRDA Act.
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(10hrs) MODULE-2 Life insurance-features-classification of policiessurrender value-Introduction to Actuarial science-bonusPolicy conditions-application and acceptance-prospectusproposal forms and other related documents-Age proofSpecial reports-assignments-Nomination-loans-surrenderFore closure-Policy-Maturity claims-survival benefitPayments-death claims-Waiver of evidence of title-Early claims-Claim concession-Presumption of death-Accident and disability benefits-Settlement options. (20hrs)
MODULE-3Marine Insurance-Nature-Insurance policies-Policy conditions-Clauses-marine losses-Payment of claims(12 hrs) MODULE-5Fire Insurance-Nature and use-Contracts-kinds of policiesPolicy condition-clauses-Payment of claims-Re-insuranceMiscellaneous Insurance- Health insurance-Motor insurance-Burglary and personal accident Insurance in India-Urban-non traditional Insurance. (15 hrs) MODULE-5Accounting and Finance Accounting for insurance business Compliance with IRDA rules Taxation. Investments evaluation of investments Capital structure - Cost of capital Solvency margin and compliance. Financial ratios critical rations and analysis, control system. Insurance company output and cost. Difference in Accounting Practices between Life and General Insurance Reserve funds Investments Capital structure Solvency margin Deposits with Government (15hrs)
SUGGESTED READINGS 1. 2. 3. 4. Mishra.M.N : Insurance Principles and Practice Pande : Insurance Principles and Practice Mathew.M.J : Insurance Principles and Practice Arthur Williams.C, Jr., Michael L.Smith, Peter C Young : Risk Management and Insurance 5. Gupta O.S : Life Insurance
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6. Vinayakam N, Radhaswamy and Vasudevan.S.V : Insurance Principles and Practice 7. Mishra.M.N : Life Insurance Corporation of India, Vol. I,II & III 8. Srinivasan M.N : Principles of Insurance Law 9. New & Bacon : Principles and Practice of Life Assurance 10. Sharma R.S : Insurance Principles and Practice
CORE-6
CORPORATE REGULATIONS AND GOVERNANCE Instructional Hrs-72 Credit-3
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OBJECTICE-
To provide an understanding regarding the administration and management of corporate form of business and to give a first hand exposure to corporate laws especially Indian Companies Act 1956.
MODULE-1Company-Definition-CharacteristicsAdvantages and Disadvantages-Illegal Association-corporate veil-Lifting the corporate veilpromotionPromoter-positionIncorporation-procedure-Documents to be filedCertificate of incorporation-Procedure-Effect of registration-Pre-incorporation contract-memorandum of association-Articles of association-Doctrine of ultraviresdoctrine of indoor management-Doctrine of constructive notice-Prospectus-registration- Contents-statement in lieu of prospectus-Deemed prospectus-Shelf ProspectusRed herring-Abridged prospectus-liability for misstatement in prospectus-commencement of business. (15hrs) MODULE-2 Management and Administration-Directors-appointmentQualification and disqualification-Qualification sharesposition of directors-powers and duties-Retirementvacation of office-Liabilities of directors-Removal of directors. (10hrs) MODULE-3 Corporate Governance-meaning-Backgroundimportance-CG in India-statutory measures-SEBI regulation-Clause 49 of listing agreement-Constitution of board of directors-Audit committee-Provisions under section 292A of Companies Act-Remuneration of directors-Board procedure-CEO/ CFO certification-Role of management-Information to share holders-CG Report-Non mandatory requirements ie.. Chairman of boardRemuneration committee-Share holders rights-Postal ballet-whistle blower policy-Benefits of Corporate Governance (15hrs)
MODULE-4Company meetings-Kinds of companies-essentials of valid meeting-Chairman-agenda-Minutes-Quorum-Motion-Types of motion-Interruption of debate-Proxy-poll-Modes of poll-Resolution-Types of resolution-Motion vs. Resolution. (12hrs)
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MODULE-5Winding up of companies- Modes-Compulsory winding upGrounds and procedure-Liquidator-Duties and functionsContributories-Voluntary winding up- Types-Winding up under the supervision of the court-Effects of winding upDefunct companies. (10hrs) SUGGESTED READINGS 1. 2. 3. 4. 5. 6. M.P.Tanton, Text book of Company Law R.R.Gupta, and V.S.Gupta, Indian Company Law M.C.Kuchaal, Secretarial Practice Ashok K Bagrial, Company Law Indian Companies Act with amendments. Corporate Law and Governance, L.R.Potty.
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COMMON COR-2
BUSINESS COMMUNICATION AND
MANAGEMENT INFORMATION SYSTEM Instructional Hrs-72 Credit-4
OBJECTIVE.
To familiarise the importance of communication in business and methods of communication relevant to various business situations and to build up communication skill among students.
MODULE-1Communication-Need-Process-Types-Oral-written-VerbalNon verbal-Internal, External- Non-verbal communication-Body language-Kinesics, Proxemics-Para language-Channels-Barriers-Principles of effective communication (15hrs) MODULE-2Job application letters-Resume-CV-Reference and recommendation letters-Employment letters-Online application-Soft skill (15hrs) MODULE-3Business letters-Parts and layout of business lettersBusiness enquiry letters-offers and quotation- Orders and execution-grievances and redressals. Sales letters-Follow-up letters-Circular letters-Status enquiry-Collection letters-Preparation of partnership deed-power of attorney. (20hrs)
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MODULE-4Impact of IT on communication-Role of computersInternet-E-mail-Telephone-voice mail-SMSVideo conferencing- Teleconferencing. (10hrs) MODULE-5Introduction to Management Information SystemDefinition-Need-Benefits-Functions-ObjectivesCharacteristics-Role of MIS-Relationship between decision making and MIS. (12hrs)
Practical work: Written communication exercises can be practiced as a part of learning process. SUGGESTED READINGS 1. Bhatia R.C, Business Communication. 2. Salini Agarwal Essential communication skill. 3. Reddy P.N, and Apopannia, Essentials of Business Communication. 4. Sharma R.C, KRISHNA Mohan, Business Communication and Report writing. 5. Leod, M.C., MIS. 6. Jerome Reuter-Management Information system.
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CORE-7
MARKETING MANAGEMENT Credit-4
1. To help students to understand the concept of marketing and its applications. 2. To make the students aware of modern methods and techniques of marketing. MODULE-1Marketing management-Introduction-Definition of marketing and marketing management-Marketing concepts and functions-Marketing mix(10hrs) MODULE-2Market segmentation-Concept-NeedBasis-Market targeting-Market positioning-Understanding consumer behaviour-Buying motives-Factors influencing consumer buying decisions. (20hrs)
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MODULE-3Marketing of products-Product-Meaning-Product development-Product mix-PLC-Branding-brand equityBrand loyalty-Trade mark-Packaging and labeling-Pricing of products-Factors influencing pricing-Pricing policies and strategies-Types of pricing. (25hrs) MODULE-4Logistic and supply chain management-Its elementsChannel of distribution-types-Factors affecting the choice of a channel of distribution. (15hrs) MODULE-5Emerging trends in marketing-Modern marketing-Direct marketing-E-Marketing-Tele marketing-Viral marketingRelationship marketing-Social marketing-DemarketingRemarketing-Synchro marketing-Service marketing. (20hrs)
SUGGESTED READINGS 1. Philip Kotler and Abraham Koshy : Principles of Marketing 2. William. J .Stanton : Fundamentals of Marketing 3. Stanton W.J.Etzal Michael and Walker : Fundamentals of Marketing 4. Debbie Gilliland : Marketing. 5. Cranfield School of Management : Marketing Management 6. Mamoria and Joshy : Principles of Marketing 7. Rajan Nair : Marketing Management 8. Ramaswamy and NamaKumari : Marketing Management 9. Stone, Fundamentals of Marketing.
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CORE-8
FINANCIAL ACCOUNTING Credit-4
To familiarize the students with the accounting principles and practices of various types of business other than companies.
MODULE-1Final accounts of sole traders-Principles of materialityConsistency-prudence-Timeliness-Substance over formMatching principle-Accounting standards-Meaning and scope-Capital and revenue expenditure-Capital and revenue receipts-Adjusting-Closing and rectification entries-Trial balance-Trading and profit and loss account-
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Balance sheet-Preparation with all adjustment including overcast and under cast of both opening and closing stock-An over view on AS-1, 2, 4, 5, 6, and 10. (20hrs) MODULE-2Accounts of incomplete records-Features of single entryDistinguish between single entry and double entryDefects of double entry-Profit determination under single entry-Capital comparison method-Conversion methodSteps for the conversion of single entry in to double entry-Preparation of Trading and profit and loss account under conversion method. (20hrs) MODULE-3Royalty accounts-Meaning-Minimum rent-Short workingRecovery-Special circumstances-Adjustment of minimum rent in the event of strike and lockouts-Government subsidy incase of strike or lock outs- Journal entries in the books of lessor and lessee-Preparation of Minimum rent-Short working-Royalty accounts.(Excluding sublease) (15hrs) MODULE-4Branch accounts-Objectives-features and typesAccounting for branches keeping full system of accounting-Debtors system- Stock and debtors systemIndependent branches and Incorporation of Branch trial balance in the books of H.O-Cash in transit and goods in transit-Consolidated balance sheet. (20hrs) MODULE-5Accounting for consignment-Meaning-important termsJournal entries in the books of consigner and consigneeGoods send at cost or invoice price-Preparation of consignment account-Consignees account-Valuation of stock-Normal loss and abnormal loss. (15hrs) SUGGESTED READINGS 1. Jain.S.P and Narang.K.L : Advanced Accountancy 2. Maheswari.S.N and Maheswari S.K : Advanced Accounting 25
3. 4. 5. 6.
Paul.K.R : Corporate Accounting Dr. S.M.Shukla and Dr.S.P.Gupta : Advanced Accounting Mc Shukla and T.S.Grewal : Advanced Accounts Rawat.D.S : Business Accounting 7. Jayapandian. S, Accounting for Managers.
COMMON CORE-3
E-COMMERCE AND GENERAL INFORMATICS Credit-4
The objective of this course is to make the students familiar with the mechanism of conducting business transactions through electronic media.
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MODULE-1Overview of Electronic Commerce-Introduction to Ecommerce Concepts, features and functions Operation of e-commerce Infrastructure for E-commerce Application of E-Commerce in Direct Marketing and Selling, Value Chain Integration, Supply Chain Management, Corporate Purchasing, Financial and Information Services (12 hrs) MODULE-2E-Commerce Models and Strategies -Types of E-commerce : B2B, B2C, C2C C2B- Business Models for E-CommerceBrokerage Model, Aggregator Model, Info-mediary model, Community Model, Value chain model, Manufacturer model, Advertising Model, Subscription model- Electronic Data Interchange Mobile Commerce and Web Commerce - Introduction to ERP-Components. (18 hrs) MODULE-3 Electronic Payment Systems -Overview of Electronic Payment Systems, Cybercash (Customer to Merchant Payments, Peer to Peer Payments, Security).Smart Card (Card Types, Closed or Open Security, Privacy, Card Costs, Non Card Costs), Electronic Banking, Electronic Fund Transfers. (12 hrs) MODULE-4 E-Commerce Security-Introduction to Security Passwords Viruses Firewalls - Encryption (PGP, SHTTP, SSL) - digital signature digital certificate - other security measures (12 hrs) MODULE-5 Setting up of E-Commerce Business-Web development Promotion of the web sites Trust building Loyalty building Marketing and branding - Online transactions Management and control Product delivery Settlement. (18 hrs) SUGGESTED READINGS 1. Doing Business on the Internet E-Commerce (Electronic Commerce for Business) S. Jaiswal,Galgotia Publications. 2. E-Commerce: An Indian Perspective, P.T.Joseph, S.J., PHI.
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3. Web Commerce Technology handbook: Daniel Minoli and Emma Minoli, TMH 4. Business on the net: An Introduction to the whats and hows of e-commerce: Agarwala and Lal, Macmillan India Ltd. 5. E-Commerce, the Cutting Edge of Business: Kamalesh K Bajaj and Debjani Nag, TMH 6. E-Commerce: Schneider, Thomson Publication
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CORE-9
BUSINESS MANAGEMENT Credit-2
To familiarise the students with concepts and principles of Management
MODULE-1Management: Introduction - Meaning, nature and characteristics of Management - Scope and functional areas of management - Management as a science art or profession - Management &Administration - Principles of management - Social responsibility of management.Contributions of F.W.Taylor and Henry Fayol-Emergence of Japan as an industrial giant. (12hrs) MODULE-2 Planning-Nature, importance and purpose of planning Planning process, Objectives - Types of plans MBOFeatures-steps. (8hrs) MODULE -3 Organising and Staffing : Nature and purpose of organisation, Principles of organisation - Types of organization Organisation Chart- Organisation manualDepartmentation, Committees Authority-Deligation of AuthorityResponsibility and accountabilityCentralisation Vs decentralisation of authority - Nature and importance of staffing - Process of selection & recruitment. (12hrs) MODULE -4 Directing : Meaning and nature of directing Motivation- meaning-importance-Theories of Motivation (Maslows,Herzberg, McGregors, X & Y theory) Leadership-Meaning-Styles Managerial Grid by Blake and Mounton-Likerts Four level model-Coordination-Meaning and importance. (12hrs)
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MODULE-5 Controlling: Meaning and steps in controlling - Essentials of a sound control system - Methods of establishing control-Control by Exception. (10hrs) SUGESTED READINGS 1. 2. 3. 4. 5. 6. Koontz & ODonnell, Management. Appaniah & Reddy, Essentials of Management. L M Prasad, Principles of management. Rustum & Davan, Principles and practice of Management. Srinivasan & Chunawalla, Management Principles and Practice. S V S Murthy, Essentials of Management.
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CORE-10
CAPITAL MARKET Credit-4
1. To give the students an overall idea about Capital market.. 2. To familiarise the students with capital market operations in India. MODULE-1 The Indian financial system-Components- Role and functions-Recent development in the Indian financial system-Financial market-Classification-Industrial security market-Government security market-Money marketCapital market and money market-Money market instruments. MODULE -2 functionsSEBI-Establishment-Objectives-Powers (15hrs) and (5hrs) MODULE -3 Primary market-Functions of new issue marketMethods of floating new issue-IPO-FPO-Public issuebonus issue-Right issue-Private placement-Book buildingESOP-Intermediaries in the new issue market-Registrars to the issue-brokers to the issue-Bankers to the issueUnderwriters. (25hrs).
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MODULE -4 Secondary market-Role and functions of Stock Exchanges-Members of the Stock ExchangesClassification-type of speculators-Speculative transaction-listing of securities-Classification of listed securities-Methods of trading in a stock exchange-Screen based trading-on line trading-Depository system-Stock market indices. (25hrs) MODULE -5 Stock exchanges in India-NSE-BSE-MCX-Major international stock exchanges-Derivatives-features of derivatives-Types of derivatives-Derivative instrumentsFutures-Options-Swaps-Currency futures in India-Recent trends in capital market. (20hrs) SUGGESTED READINGS 1. Gupta N.K and Monica Chopra : Financial Markets Institutions and services 2. Yogesh Maheswary : Investment Management 3. Kevin. S : Security Analysis and Portfolio Management 4. Preethi Singh : Dynamics of Indian Financial System 5. Sojikumar.K and Alex Mathew : Indian Financial System and Markets 6. Bharathi. V.P.Pathak : Indian Financial System 7. Khan. M.Y : Financial Services. 8. International Trade and Financial Environment. 9. Gupta N.K, Monica Chopra, Financial Markets, Institutions and Services.
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CORE-11
CORPORATE ACCOUNTING Credit-4
Instructional Hrs-90
OBJECTIVE-To provide a thorough knowledge about the accounting of companies MODULE-1Redemption of Preference shares, Its conditions- Issue of bonus shares-Guidelines- Under writing-Accounting for Buyback Shares. (15 hrs) MODULE-2Final accounts of Joint Stock Companies-Profit prior to incorporation(20hrs)
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MODULE-3Amalgamation and external reconstruction-Amalgamation in the nature of merger-purchase-Calculation of purchase consideration (all methods) entries in the books of transferor and transferor companies, Revised Balance Sheet. (Excluding inter company holdings) (30hrs) MODULE-4Internal reconstruction and capital reduction-Accounting treatment and Revised Balance Sheet. (10hrs) MODULE-5 Liquidation-Meaning-Preparation statement of accounts. of liquidators final
(15hrs) SUGGESTED READINGS 1. 2. 3. 4. 5. 6. Jain.S.P and Narang.K.L : Advanced Accountancy Maheswari.S.N and Maheswari S.K : Advanced Accounting Paul.K.R : Corporate Accounting Dr. S.M.Shukla and Dr.S.P.Gupta : Advanced Accounting Mc Shukla and T.S.Grewal : Advanced Accounts Rawat.D.S : Accounting 7. Nirmal Gupta and Chhavi Sharma : Corporate Accounting Theory and Practice.
COMMON CORE-4 ENTREPRENEURSHIP DEVELOPMENT AND PROJECT MANAGEMENT Instructional Hrs-72 OBJECTIVES: Credit-4
To equip the students a craving for individual freedom, initiative and enterprise by pursuing self employment and small business entrepreneurship as a viable alternative to salaried employment.
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MODULE-1Entrepreneurship Definition Meaning-ConceptsCharacteristics-Functions-Entrepreneurial traits Motivation; Role of entrepreneur in economic development-Factors affecting entrepreneurial growth. (12 hrs) MODULE-2Types of entrepreneurs- Intrapreneurship -Women entrepreneurship-Problems- -EDP-Steps, contents, Need for training- target group- Contents of the training programme-Special Agencies for Entrepreneurial Development and Training-DIC. (12 hrs) MODULE-3 Project Meaning Features-Classification-Project identification-Sources of Ideas-Stages in project identification -Project Life Cycle-Project formulationelements, Feasibility Analysis-Network Analysis-Project Planning (12 hrs)
MODULE-4 Project appraisal techniques, Pay back period, ARR, Discounted cash flow techniques, Merits and demerits, Capital rationing, (Including Problems) Preparation of Project Report-Scope-Content. (24 hrs) MODULE-5 Setting up of micro small and medium enterprises, location significance, Green channel, Bridge capital, Seed capital assistance, Margin money scheme, Sickness, Causes-Remedies-Role of institutions/schemes in entrepreneurial development-SIDCO, SIDBI, NIESBUD, EDII,SISI, NREG Scheme-SWARNA JAYANTHI Rozgar Schemes.(Brief study only) (1 2 hrs) Practical Work: 1. Preparation of a project report. 2. Procedure to obtain financial assistance for small enterprises. 3. Case studies of successful /sick small business. 4. Industry visits.
SUGGESTED READINGS
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1. Desai,Vasant : Dynamics of entrepreneurial development and management. 2. Drucker,Peter F: Innovation and Entrepreneurship 3. Gupta C.B., Srinivasan N.P: Entrepreneurship Development in India 4. Arora, Renu., Sood S.K : Entrepreneurial Development and Management 5. Khanka,S.S: Entrepreneurial Development
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CORE-12 OBJECTIVES-
FINANCIAL SERVICES Credit-2
1. To provide the students with an overall idea of financial services available in the country. 2. To create an understanding about recent trends in financial services sector. MODULE-I Introduction- Meaning- Types- Fund based financial services, fee based financial services. Merchant Banking- Functions- Regulation of merchant bankers. . (10hrs) MODULE-2 Venture Capital- Features- types- Stages of venture capital finance- Venture capital process- Structure of Venture Capital Funds- Analysing products and services of venture capital funds(12hrs) MODULE-3Leasing and factoring-LeasingEssentialsTypesAdvantages- Limitations Factoring-Types-importancePricing-Factoring services in India.
(10hrs) MODULE-4Mutual funds and securitisation-Mutual funds-MeaningTypes-SEBI Guidelines(over view only) SecuritisationMeaning-Procedure-Securitisation in India. (12hrs) MODULE-5Credit rating-Agencies-Procedure of credit rating-Recent trends in Financial services. (10hrs) SUGGESTED READINGS 1. Gupta.N.K and Monika Chopra : Financial Markets,Institutions and Services. 2. Yogesh Maheswari : Investment Management 3. Kevin. S : Security Analysis and Portfolio Management 37
4. Avadhani.V.A : Security Analysis and Portfolio Management 5. Donald.M. Fischer : Security Analysis and Portfolio Management 6. Bhole. L.M : Financial Markets and Institutions 7. Bharathi.V. Pathak : Indian Financial System 8. Vasanth Desai : Indian Financial System9. Khan.M.Y : Financial Services. 10. N.K.Gupta, Monika Chopra, Financial Markets, Institutions and Services. CORE-13 COST ACCOUNTING Credit-4
OBJECTIVES1. To familiarise the students with cost concepts 2. To make the students learn the fundamentals of cost accounting as a separate system of accounting. MODULE-1Introduction to cost accounting-Meaning, definition-Cost concepts-Costing Cost accounting-Cost accountancy-Cost unit-Cost centre-responsibility centres- Profit centre-Cost control-Cost reduction-Objectives of cost accountingDistinction between cost accounting and financial accounting-Methods and techniques of cost accountingAdvantages and disadvantages of cost accounting. (15hrs) MODULE-2Accounting and control of material cost-material purchase procedure-Material stock level-EOQ-ABC, VED and FSN analysis-JIT-Perpectual and periodic inventory system, Continuous stock taking-Material lossesWastage-scrap-Spoilage-Defectives-Pricing-LIFO-FIFOSimple average-Weighted average (20hrs) MODULE-3Accounting and control of labour cost-Time keeping and time booking-Systems of wage payment-Time rate system-piece rate system-Differential piece rate systemIncentive plan-Halsey plan- Rowan plan-Idle time-
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overtime and their accounting treatment-Labour turnover-Methods of calculating labour turnover. (20hrs) MODULE-4Accounting for over head-Classification of over headPrimary and secondary distribution-Absorption of overhead-Percentage method-Unit rate method-machine hour method-Labour hour rate method-Simultaneous equation method-Over absorption and under absorption. (15hrs) MODULE-5Preparation of cost sheet-Tender and quotation-
Preparation of reconciliation statement. (20hrs) SUGGESTED READINGS 1. 2. 3. 4. 5. 6. Adavanced cost accounting-SP.Jain and K.L Narang Adavanced cost accounting, N.K.Prasad Advanced cost accounting, S.N Maheswary Theory and practice of cost accounting, M.L.Agarwal. Cost Accounting, M.C.Sukla and T.S.Grewal. Ahmmad Naseem, Introduction to Cost Accounting.
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COMPLEMENTARY -1 ADVERTISING AND SALES PROMOTION Instructional Hrs-90 OBJECTIVECredit-4
To make the students aware of the strategy, concept and methods of advertising and sales promotion.
MODULE-1Advertising-Meaning-Scope-Objectives-Merits and demerits-Process-developing an advertising programme. (20hrs) MODULE-2Advertisement appealCopy writing-Copy testingAdvertising media-Media planning and strategy-Types of media-Media planning and strategy-Media selectionAdvertisement agency-Selection of agency-Planning advertising campaign-Adverting research-Measuring the effectiveness of adverting-Methods. (20hrs) MODULE-3Social, economical and legal aspects of advertisement. (10hrs) 40
MODULE-4Sales promotion-Definition-Scope-Methods-Sales promotion mix-Developing sales promotion campaignSales promotion budget and its preparation-Effects of sales promotion on brand equity. (20hrs) MODULE-5Personal selling-Nature and importance-Purpose-ProcessTypes of sales persons-Sales force managementEstablishing sales objectives-Recruitment and training of sales force-Evaluating sales force. (20hrs) SUGGESTED READINGS 1. Advertising in the Indian Context, S.A Chunnawala. 2. Advertising, Marketing, and Sales management, Devandra Thakku. 3. Advertising Management, Rajeev Batra.. 4. Advertising, Sales and Promotion Management, S.A. Chunnawala. 5. Sales Promotion and Advertising Management, A.N.Mishra. 6. Marketing, Sales and Customer Service, Jones. CORE-14 SPECIAL ACCOUNTING Instructional Hrs-108 Credit-4 OBJECTIVEThe purpose of the paper is to acquaint the students with advanced accounting principles and procedures.
MODULE-1Accounts of banking companies-Meaning of banking companies-Important provisions of banking companies Act, 1949-preparation of final accounts of banking companies-Profit and loss account, Balance sheet, transactions of special type- Asset classification and provisions-Non performing Assets. (30hrs)
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MODULE-2Accounts of Insurance Companies-Insurance companiesspecial terms-Final accounts-Accounts of life insurancerevenue account, Profit and loss account and balance sheet ( As per IRDA regulation Act-2002)-Determination of profit in life insurance business-valuation balance sheet-Accounts of general insurance companies-(Fire and Marine only)-Revenue account-Profit and loss account and Balance sheet ( As per IRDA Regulation Act) (30hrs) MODULE-3Investment account-cum-interest-Ex-interest-Cum dividend-Ex dividend-treatment of bonus share-Right shares-Preparation of investment account-(As per AS-13) (15hrs) MODULE-4Insurance claims-Types of claims-loss of stock policyAscertainment of the value of stock on the date of fireAscertainment of actual amount of claim to be lodgedAverage clause-Loss of profit policy-Procedure to ascertain amount of claim. (18hrs) MODULE-5Computerised Accounting-Tally package (9.0)Introduction to Tally-Features-Steps in using Tallycreation of company-Ledger accounts-Voucher entryViewing final accounts. (15hrs)
SUGGESTED READINGS 1. 2. 3. 4. 5. 6. 7. Jain.S.P and Narang.K.L : Advanced Accountancy Maheswari.S.N and Maheswari S.K : Advanced Accounting Paul.K.R : Corporate Accounting Dr. S.M.Shukla and Dr.S.P.Gupta : Advanced Accounting Mc Shukla and T.S.Grewal : Advanced Accounts Rawat.D.S : Accounting Nirmal Gupta and Chhavi Sharma : Corporate Accounting Theory and Practice
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CORE-15
APPLIED COST ACCOUNTING Credit-4
1. To acquaint the students with different methods and techniques of costing. 2. To enable the students to identify the methods and techniques applicable for different types of industries.
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MODULE-1 Introduction to the and techniques in costing Meaning costingMeaningQuantity.
application of costing methods business decision making-Job Procedure Accounting. Batch ProcedureEconomic Batch (10hrs)
MODULE-2 Contract costing-Meaning-Objectives-Work certified and uncertifieddetermination of profit on incomplete contract-Working progress-Balance sheetEscalation clause-Retention money-Cost plus contract. (15hrs) MODULE -3 Process Costing Process Accounts Process Losses Abnormal gain and its treatment Joint products and By-products Methods of apportioning Joint costs. (20hrs) MODULE -4 Marginal Costing Meaning-DefinitionDifference between marginal costing and absorption costing and differential costing-Advantages and disadvantages-Break Even Analysis Cost Volume Profit analysis Simple break even chart- Decision making Pricing decisions-Key factor-Make or buySales mix-acceptance of order. (25hrs) MODULE-5Budget and budgetary control-Meaning and definition- Objectives-Relation with planning and control-Budget centre-Budget manual-Budget committee-Preparation of cash budget and flexible budget-Zero base budgeting-Performance budgeting(20hrs) SUGGESTED READINGS 1. Jain. S.P and Narang.K.L : Advanced Cost Accounting 2. Prasad.N.K : Advanced Cost Accounting 3. Khan.M.Y and Jain.P.K : Advanced Cost Accounting 4. Thulsian P.C : Practical Costing 5. Arora.M.N : Principles and Practice of Cost Accounting 6. M.L Agarwal : Advanced Cost Accounting
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7.
8.
Bendrey, Essentials Of Management Accounting. Murthy R.V.V, Cost and Management Accounting.
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COMPLEMENTARY-2 PRINCIPLES OF BUSINESS DECISIONS Instructional Hrs-90 OBJECTIVES: 1. To familiarise the students with the economic principles and theories underlying various business decisions. 2. To equip the students to apply the economic theories in different business situations. MODULE-1Introduction Decision making-Definition- Types of decisions- Steps-Principles of business decisions-Scope and importance- Application of economic theories in decision making (10hrs) MODULE-1Demand analysis Demand Meaning and definitionDeterminantsLaw of demand-Reasons-ExceptionsElasticity of demand Price Income advertisementCross Uses Measurement-Demand forecasting Short term and Long term forecasting Methods of forecasting Forecasting the demand for new products. (25hrs) MODULE-3Production Analysis Production function Cobb Douglas Production function Laws of production Law of Diminishing Returns Law of returns to scale Economies and diseconomies of scale Isoquant curve Iso cost curve optimum combination of inputs.-Law of returns and business decisions. (15hrs) Credit-4
MODULE-4Cost analysis and pricing theory Objectives Role of cost in pricing economic and accounting cost-long run and short run- Cost out put relations-Market conditionsTheories of price determination under perfect competition-price, output determination under perfect competition-Monopoly-Monopolistic competitionOligopoly-Price discrimination-Kinked demand curve-Price leadership-Pricing under collusion. (25hrs)
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MODULE-5Business Cycles Introduction Phases of a business cycle Causes and indicators Theories of business cycles Control of business cycles-uses of business cycle in business decisions. (15hrs) SUGGESTED READINGS 1. 2. 3. 4. 5. Maheswari.K.L and Varshney : Managerial Economics Samuel, Mote and Paul :Managerial Economics Pylee.M.V and Sankaranarayan.K.C :Managerial Economics Dwivedi.N.D :Managerial Economics Reddy P.N and Appanniah.H.R : Principles of Business Economics 6. Mulhearn, Economics for Business.
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CORE-16
PRACTICAL AUDITING Credit-4
1. To familiarize the students with the principles and procedure of auditing. 2. To enable the students to understand the duties and responsibilities of auditors and to undertake the work of auditing. MODULE-I Introduction - Meaning and objectives of auditing Types of audit- Audit programme - Audit Note Book Working papers -Evidences- Considerations before commencing an audit work- Routine checking and test checkingQualifications of an auditor- Liabilities of an auditor in case of negligence-Misfeasance-Criminal liability-Liability towards third parties. (15 hrs) MODULE-2Internal control- Internal check and internal audit - Audit Procedure. Vouching-requirements of a voucher Vouching of cash sales, receipts from debtors, cash purchases, payment to creditors, payment of wages, purchase of land and buildings Duties of an auditorVerification and valuation of assets and liabilities Methods Duties of an auditor. (25hrs) MODULE-3Audit of limited companies Company auditor Qualifications disqualifications- Appointment Rights, duties and liabilities Removal. Share capital and share transfer audit Audit Report Contents and types. (20hrs)
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MODULE-4InvestigationDistinction between audit and investigation Types of investigative audit where fraud is suspected- On acquisition of a running business. (15hrs) MODULE-5 Recent trends in Auditing- Nature and significance of Cost audit-Objectives Tax audit-objectives Management audit-objectives- Social audit- ObjectivesGovernment auditObjectives-Performance auditObjectives-Auditing in EDP (Electronic Data Processing) environment-Audit Assurance Standards-Meaning and scope. (15hrs)
SUGGESTED READINGS 1. 2. 3. 4. Sharma .T.R : Auditing Tandon.B.N : Practical Auditing Saxena and Saravanavel : Practical Auditing Ravinder Kumar and Virender Sharma : Practical Auditing 5. Jagadeesh Prakash : Principles and Practices 6. Raman.B.S : Auditing 7. Dinkar Pagare : Auditing.
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CORE-17
ACCOUNTING FOR MANAGERIAL DECISIONS Credit-4
1. To equip the students to interpret financial statements. 2. To enable the students to have a thorough knowledge on the management accounting techniques in business decision making. MODULE-1 Financial statements-Meaning-EssentialsImportance-Characteristics-Nature-Limitations-Analysis and interpretation of financial statements- Objects and importance of analysis and interpretation-Types of financial analysis-External analysis-Internal analysisHorizontal analysis-Vertical analysis-Methods and techniques used in financial analysis-Comparative statement-Common size statement-Trend analysis. (15hrs)
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MODULE-2Ratio analysis-Introduction-Meaning and definitionObjectives-Importance and uses-Limitations-Classification of ratios-short term liquidity-Current ratio-Quick ratioAbsolute liquidity ratio-Long term financial ratios-Debt equity ratio-Proprietary ratio-Solvency ratio-Fixed assets ratio-Debt service ratio-Ratio of long term debt to share holders fund-General profitability ratios-Overall profitability ratios-Return on share holders funds-Return on equity capital-EPS-Return on capital employed-Capital turnover ratio-Dividend yield ratio-turnover ratiosPreparation of Trading and profit and loss account and balance sheet by using ratios. (25hrs) MODULE-3Fund flow analysis-Introduction-meaning and definition of fund-Need for fund flow statement-managerial usesLimitations-Procedure for the preparation of fund flow statement-Schedule of changes in working capital. (20hrs) MODULE-4Cash flow statement-introduction-Meaning-UtilityComparison between fund flow statement and cash flow statement-Preparation of cash flow statement. (As per AS-3) (15hrs) MODULE-5Responsibility accounting-Meaning and definitionFundamental aspects-features-AdvantagesDisadvantages-Steps involved-Responsibility centre and its types. (Theory only) (15hrs) SUGGESTED READINGS 1. Man mohan, Goyal.S.N : Principles of Management Accounting. 2. Shashi.K.Gupta and Sharma.R.K : Management Accounting 3. Gupta.S.P and Sharma.R.K : Management Accounting 4. Kulshustia and Ramanathan : Management Accounting 5. Maheswari.S.N : Management Accounting and Financial Control. 6. Pandey .I.M : Principles of Management Accounting 7. Khan.M.Y & Jain.P.K : Management Accounting 51
8. Revi.M.Kishore : Management Accounting 9. Jhamb H.V, Fundamentals of Management Accounting.
OPTION-1 FINANCE AND TAXATION CORE (OPTIONAL)-1 FINANCIAL MANAGEMENT Credit-3 Instructional Hrs-90 OBJECTIVES-
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1. To build a thorough understanding of the central ideas and theories of modern finance 2. To relate theory to practice so that students learn the practical applications of Financial Management concepts.
MODULE-1Introduction-Meaning of finance, Financial Managementimportance, scope and objectives of Financial Management-Profit Maximisation Vs Wealth maximization.-Finance function-Time Value of money, concepts of compounding and discounting.-(Theory only) (15hours) MODULE-2Financing Decisions-Sources of finance Equity, debt, preference-Cost of capitalConcept, importance, measurement of specific costs- Cost of debt, redeemable and irredeemable debt.-Cost of preference share capitalredeemable and irredeemable-Cost of equity capital, cost of retained earnings-Overall cost of capital-Assignment of weights-Book value and market value weights-Mechanics of computation of overall cost of capital (Simple Problems) (20 hours) MODULE-3 Capital Structure-Meaning of capital structureCapital structure Vs Capitalisation-Optimum capital structure-Capital structure theoriesNet Income Approach, Net Operating Income Approach, ModiglianiMiller Approach, Arbitrage Process; Traditional ApproachFactors determining capital structure-Leverage-meaning, types-Operating Leverage- Meaning and computation -Financial leverage- meaning and computation-Composite leverage- Meaning and computation (Theory and problems)) (20 hours) Working capital-meaning-definition-importanceGross working capital, Net working capital-Factors determining the working capital- Estimation of working capital requirements. (20hrs)
MODULE-4
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MODULE-5
Dividend Decisions-Dividend Policy-Conservative Vs Liberal policy-Pay-out ratio, Retention ratio-Dividend theories-Irrelevance theory-Modigliani-Miller Hypothesis; Relevance theories-Walters Model, Gordons ModelDeterminants of dividend policy-Bonus shares, Stock splits. (15hrs)
SUGGESTED READINGS 1. Khan M.Y & Jain P.K., Financial Management Text, Problems and Cases 2. Prasanna Chandra, Financial Management Theory and Practice 3. Pandey I.M., Financial Management 4. Maheshwari S.N., Financial Management Principles and Practice 5. Shashi K Gupta and Sharma R.K., Financial Management 6. Knott, Financial Management.
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CORE (OPTIONAL)-2 VALUE ADDED TAX-CONCEPTS AND PRACTICES Instructional Hrs-90 Credit-3 OBJECTIVEThe objective of the course is to provide an understanding of the concept of Value Added Tax Scheme and provide an insight into the aspects and procedures in connection with Kerala Value Added Tax Act and Rules, which are useful to the emerging entrepreneurs. The course also aims to enable the students to practice as tax consultants after graduation.
MODULE-1Value Added Tax Introduction Meaning and Concepts Evolution Features of VAT Objectives How does VAT work? KVAT Act 2003 History Objectives Definitions of Assessee - Assessing Authority Books of Accounts Business Capital Goods - Casual Trader Dealer Goods Input Tax Output Tax Manufacture Non Resident Dealer Person Place of Business Reverse Tax Sale Sale Price Taxable Turnover Total Turnover Turnover Works Contract Zero Rate Sale Authorities under KVAT Act Commissioner Powers Appellate Tribunal Constitution Functions Chairman Settlement Commission Constitution Functions Chairman (18 Hrs) MODULE-2Incidence and Levy of Tax - Liability to collect and remit VAT - Liability to pay tax - Rates as per schedules Presumptive tax Trade discount Payment of tax at compounded rate Input tax credit Cases where input tax credit is not allowed (a brief study only) Special rebate Refund of input tax in case of export/ interstate sale Reimbursement of tax under sec 14 Determination of taxable turnover Net Tax payable (12 Hrs)
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MODULE-3Provisions under KVAT Act 2003 & KVAT Rules 2005 regarding: a) Registration of dealers Who are liable to get registered Application and procedure Certificate of registration Security to be furnished Suspension and Cancellation Issue of Permit b) Filing of returns various types of returns e-filing documents to be submitted Returns to be filed by Casual trader, head office of a branch, records by owners of vehicles and vessels
c) Assessment Self assessment assessment in case of non-filing of return or defective return Visit to dealers premises & audit of accounts and records Audit assessment Best Judgment Assessment Assessment of escaped turnover Protective assessment - Assessment of legal representatives. d) Payment and recovery of tax Recovery of penalty Modes of recovery e) Maintenance of accounts by dealers Credit notes and debit notes Audit of accounts and certification of return Power to order production of accounts Power of entry, inspection Search and seizure of documents Purchase of goods to prevent undervaluation establishment of check posts and documents to be carried Inspection of goods in transit and transit pass (40 Hrs) MODULE-4Appeals and Revisions - Appellate mechanism and procedures Appeals to Deputy Commissioner Revision by Deputy Commissioner suo motu - Revision by Deputy Commissioner on application - Revision by Commissioner suo motu - Revision by Commissioner on application Appeal to Appellate Tribunal Filing of application for settlement of cases Appeal to High court (12 Hrs) MODULE-5Offences under KVAT Act/Rules Offences- Imposition of penalty by authorities Penalty for default in Payment of tax- penalty for transport of goods without recordspenalty for prevention / obstruction of survey or inspection, penalty for submitting untrue return, penalty 56
for illegal collection of tax. Other provisions regarding Power to summon Witnesses & Cause production of documents Person entitled to appear before authority, rounding off of turnover, tax service of notice refund power to withhold refund time limit for disposal of appeal or revision KGST Act 1963 to have limited application (8 Hrs) Practical Work/Assignment Collection and filling up of various forms under KVAT Act/Rules Preparation of Returns SUGGESTED READINGS 1. Bare Acts 2. Jose Pottakaran B.Com. F.C.A. The Kerala Value Added Tax Act 2003, Law Books Centre, Banerjee Road, Ernakulam 3. Balram Sangal All India VAT Manual Commercial Law Publishers Pvt. Ltd. Rajendra Market, Delhi 4. Kul Bhushan How to deal with VAT Pearson Education Pvt. Ltd., Delhi CORE (OPTIONAL)-3 INCOME TAX LAW AND PRACTICE Instructional Hrs-90 Credit-3 OBJECTIVETo familiarise the students with Income Tax Act 1961 and to enable the students to compute Income taxable under the first three heads of Income.
MODULE-I Introduction Brief History of Income tax in India - Basic ConceptFinance Act- Definition of Income Gross Total Income Total Income Assessee Assessment Year Average Rate of Tax Maximum Marginal Rate Previous Year - Person Finance Act Agricultural Income Partly Agricultural Income - Clubbing of agricultural income with non agricultural income(Integration) Rates of Income Tax Accelerated Assessment Capital and Revenue (15 Hrs)
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MODULE-2Residential Status- Incidence of tax Income Exempt from tax Heads of Income (15 Hrs) MODULE-3Income from salary Chargeability Definition Perquisites Profit in lieu of salary deductions from salary Provident funds and treatment Computation of income from salary (excluding Fringe Benefit Tax) (25 Hrs)
MODULE-4Income from House Property Basis of Charge Deemed ownership Income from House property exempt from tax Annual value determination in various cases Deductions permissible Unrealised rent and recovery of unrealized rent and arrears of rent Computation of Income from House Property ( 15 Hrs) MODULE-5Profit and Gains of Business or Profession Chargeability Deductions expressly allowed ( a brief study expected) General Deductions Basic concepts relating to calculation of permissible depreciation and related concepts Expenses/Payments not deductible under certain circumstances Expenses allowed on actual payment basis only deemed profits U/S 41 Computation of Profits and Gains of business or profession (20 Hrs) Practical Work Determination of taxable salary of various categories of assessees Collect details regarding latest rates of taxes and amendments in the latest Finance Act SUGGESTED READINGS 1. Students Guide to Income Tax- Dr Vinod K Singhania and Monica Singhania 58
Taxmann Publication 2. Direct Taxes Law and Practice- Dr H C Mehrotra and Dr S P Goyal- Sahitya Bhawan Publications 3. Direct Taxes- V P Gaur and D B Narang Kalyani Publishers 4. Direct Taxes Sri T N Manoharan- Snow White Publications
CORE (OPTIONAL)-3 INCOME TAX ASSESSMENT AND PROCEDURE Instructional Hrs-90 Credit-3 OBJECTIVETo have an understanding of determination of Total Income and tax payable and to get an overview regarding returns to be filed by an individual and also assessment procedure.
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MODULE-1Capital gains Basis of charge Capital Assets Kinds Computation of Short term and Long term capital gains Computation of capital gain in following special cases a) Conversion of capital asset into stock in trade b) Transfer of capital asset by a partner/member to a firm, AOP, BOI c) Compensation on compulsory acquisition of assets and also enhanced compensation d) Right share and Bonus shares e) Converted shares/debentures Capital Gains exempt from tax Capital Gains Account Scheme Computation of Income from Capital Gain ( 20 Hrs) MODULE-2Income from other source General chargeability Specific Chargeability Kinds of securities & grossing up of interest Bond washing transaction Computation Deductions allowed Deduction not permitted Computation of income under the head Income from Other Source ( 15 Hrs) MODULE-3Aggregation and deduction Clubbing of income of other persons Various cases Aggregation of deemed incomesSet off and carry forward of losses-Order of set off Computation of gross total income Deductions under Chapter VI A Deduction for payments or contribution applicable to individuals covered by Sec 80C to Sec 80GGC Deduction under Sec 80U (Deductions for incomes excluded ) Total income Computation of total income (25 Hrs) MODULE-4Various Income Tax authorities Powers and Functions (5 Hrs) MODULE-5Assessment- Assessment procedure Various types of Return of Income Return through TRP PAN Types of Assessment Tax deducted at source- (Brief study only Problems excluded) TCS TAN - A brief study on areas (a) Advance payment of tax (b) Refund (c) Recovery of tax (d) Tax Clearance Certificate Assessment of individuals and computation of Tax 60
(25 Hrs) Practical Work Computation of tax payable by various categories assessment Preparation of return SUGGESTED READINGS 1. Students Guide to Income Tax- Dr Vinod K Singhania and Monica Singhania Taxmann Publication 2. Direct Taxes Law and Practice- Dr H C Mehrotra and Dr S P Goyal- Sahitya Bhawan Publications 3. Direct Taxes- V P Gaur and D B Narang Kalyani Publishers 4. Direct Taxes Sri T N Manoharan- Snow White Publications
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OPTION-2 COMPUTER APPLICATION CORE (OPTIONAL)-1 INFORMATION TECHNOLOGY FOR BUSINESS Credit-3 (60% Theory and 40% Practical) Instructional Hrs-90 OBJECTIVES: The objective of this course is to make students; 1. Aware of the role of information technology in business. 2. Capable of developing web pages for business and 3. Acquaint with internet as a knowledge management tool MODULE-1Introduction to Information Technology: Information and Communication Technology (ICT) Information systems E-World Introduction to Information Technology Act; Computer Architecture: Input Hardware- Processing & Memory Hardware Storage Hardware Output Hardware Communication Hardware- Computing Technology: Cloud computing (Hrs Theory-8, Practical4) MODULE-2Operating Systems: Concept of operating system WINDOWS,UNIX & LINUX - versions; Windows XP: Managing files & folders Windows Explorer Understanding your computer customization configuring screen, mouse, Printer System ToolsCustomizing windows -Protecting computer. (Hrs-Theory- 8, Practical-16)
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MODULE-3Network& Communications : Protocols in Computer communicationsWired & Wireless communication Future of communications Satellite Based systems Beyond 3G to 4G- Networks-Benefits of networks-types of networks:WANs. MANs, LANs, WLANs Types of LANs Intranet, Extranet- Virtual Networks Sharing data and hardware in a LAN environment- work group computing & groupware Telecommuting & Virtual offices Network security Firewalls. (Hrs-Theory -8, Practical-4) MODULE-4HTML & Webpage: Introduction to HTML- Essentials Static & Dynamic Web pages Structure of a Web PageDesigning web pages - HTML Tags Text Formats-working with text presenting and arranging text ParagraphsTables in HTML- working with Links, lists, Images, Audio & Video Forms & Frames- Website Management. (Hrs-Theory-12, Practical 18) MODULE-5Internet: Exploring Cyberworld Internet working concepts, Devices, Internet Basics History & Architecture -ISP TCP/IP Basics- Domain Name System (DNS) -Wireless internet Mobile IP Mobile TCP GPRS WAP Web services Search Engines - searching, downloading and saving webpages Web browsers Internet ExplorerMozilla FireFox- controlling browser options - Book marks Favourites RSS Internet Terminology -Blogging Podcast. Email- POP3 IMAP - Video Conferencing Internet as a knowledge management tool. (Hrs-Theory-4 Practical-8) Practical Training: 1. Designing a web page for your department 2. Designing a web page for a Retail marketing firm. 3. File Management in Windows (Operations with files & folders) SUGGESTED READINGS
1. Using Information Technology (6th Edition): Williams & Sawyer

Tata McGraw Hill Company 2. Operating System Concepts (Windows XP update): Avi Silberschatz, Peter Galvin & Greg Gagne Willey India
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3. Computer Networks Protocols, Standards and Interface: 4. 5. 6. 7. 8. 9.

Uyless Black Prentice Hall India Pvt. Ltd. Web Design Technology Theory and Techniques on the cutting edge : D.P. Nagpal S.Chand & Company Ltd HTML Black Book: Stephen Holzner Dreamtech Press Web Technologies: Achyut S. Godbole & Atul Kahate Tata McGraw Hill Company. Using the Internet: Barbara Kasser Prentice Hall of India Pvt. Ltd. The Complete Reference on Internet:Margaret Lavine Young Tata McGraw Hill Edition. How to do everything with HTML & XHTML A beginners Guide:James Pence Dreamtech Press
CORE (OPTIONAL)-2 INFORMATION TECHNOLOGIES FOR OFFICE (60% Theory and 40% Practical) Instructional Hrs-90 OBJECTIVESCredit-3
The objective of this course is to make the students capable of managing the office activities with the help of information technology.
MODULE-1 Word Processing package: MS-Word 2007: Introduction; Features- Word User Interface Elements; Creating new Documents; Basic Editing, Saving a Document; Printing a Document; Print Preview, Page Orientation- Viewing Documents; Setting tabs-Page Margins; Indents; Ruler, Formatting Techniques; Font Formatting, Paragraph Formatting; Page Setup; Headers & Footers; Bullets and Numbered List; Borders and Shading; Find and Replace; Page Break& Page Numbers; Mail Merging-Spelling and Grammar Checking; Thesaurus; Automating Documents; Macros; Tables; Side-by-side and Nested Tables; 64
Formatting Tables; Drawing; WordArt- Paint brush document templates - E-mail Editor. (Hrs-Theory-6, Practical-12) MODULE-2Desktop Publishing: PageMaker 7.0: Introduction to Desktop publishing as a Process- Pagemaker tools and Pallettes - Working with objects -type Styling options Working with text - formatting options: Leading, Margins and indents - Scaling text-Paragraph formatting options Working with Grids - Creating frames Layers. (Hrs-Theory-6, Practical-12) MODULE-3 Spreadsheet package: Ms-Excel 2007 Introduction, Excel User Interface, Working with cell and cell addresses, Selecting a Range, Moving, Cutting, Copying with Paste, Inserting and Deleting cells, Freezing cells, Adding, Deleting and Copying Worksheet within a workbook, Renaming a Worksheet. Cell Formatting Options, Formatting fonts, Aligning, Wrapping and Rotating text, Using Borders, Boxes and Colors, Centering a heading, Changing row/column height / width, Formatting a Worksheet Automatically, Insert Comments, Clear contents in a cell. Using print Preview, Preparing Worksheet for the printer, Selecting Print Area, Margin and Orientation, Centering a Worksheet, Using header and footer, Inserting page breaks, Creating list, Sorting Data. (Hrs-Theory-9, Practical-12) MODULE-4Advanced Features of Excel: All Functions in excel, Using Logical Functions, Statistical functions, Mathematical etc. Linking Data between Worksheet, Elements of Excel Charts, Categories, Create a Chart, Choosing chart type, Edit chart axis - Titles, Labels, Data series and legend, Adding a text box, Rotate text in a chart, Converting a chart on a web page, Saving a chart. Use of Pivot tablesDesigning of Templates in Excel. (Hrs-Theory-9, Practical-12). MODULE-5Presentation Package: Ms-PowerPoint 2007 Advantages of Presentation Screen layout creating presentation inserting slides adding sounds & videos-formatting slides -slide layout views in presentation - colour 65
scheme background action buttons slide transition Custom animation Creating Master slides Managing slide shows - using pen Setting slide intervals (Hrs-Theory-4, Practical-8).
Practical Training: 1. Create a small poster using pagemaker 2. Create a Brochure using pagemaker 3. Prepare Pay rolls in Excel 4. Cell Formatting Conditional 5. Analysis and presentation of data using charts 6. Using Functions 7. Using of Mailmerging feature of word. SUGGESTED READINGS 1. Ms-Office 2007: Gini Courter & Annette Marquis BPB Publications 2. Special Edition Ms Excel 2007: Patrick Blattner, Louie Utrich. Ken Cook & Timothy Dyck Prentice Hall India Pvt. Ltd. 3. Mastering PageMaker:Atman Rebecca & Atman Rich BPB Publications
CORE (OPTIONAL)-3
COMPUTERISED ACCOUNTING Credit-3
(60% Theory and 40% Practical) Instructional Hrs-90 OBJECTIVE-
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1. To equip the students to meet the demands of the industry by mastering them with industry sought after computerized accounting packages. 2. To expose the students to computer applications in the field of accounting. 3. To develop practical skills in the application of Tally and Peachtree accounting packages. MODULE-1Introduction to Computerised Accounting: Computerised accounting Vs. Manual accounting Merits of Computerised Accounting - Advantage over conventional ERP solutions. (Hrs-Theory-6) MODULE-2Tally 9.0: Introduction to tally Features of Tally; Steps in Accounting using Tally: Creating a anew company (Accounts Only) selecting a company- altering or modifying company creation details Accounts Information Creating Groups- Pre-defined groupssingle/multiple groups displaying & altering/deleting groups-Creating Ledger Accounts- single/multiple ledgers - Grouping of ledger accounts viewing, altering and deleting a ledger Vouchers in TALLY entering transactions - altering/deleting a voucher entry configuring vouchers creating vouchers Generating Reports Summary of accounts - Viewing Final Accounts Trial balance- profit and loss account Balance Sheet Configuring Trial balance & Profit & Loss account Ratio Analysis Cash flow and Funds Flow Bank Reconciliation statements (Hrs-Theory-6, Practical-12) MODULE-3Tally (Accounts with Inventory): Need of accounting with Inventory Inventory Items groups units stock groups -creating a single stock group creating a multiple stock group stock categories - stock items creating single/multiple stock items creating Godown creating units of measure Types of Inventory vouchers using inventory vouchers Inventory books Generating Reports (Hrs-Theory-6, Practical-12)
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MODULE-4Tally Advanced Features: Budget security control in Tally Tally audit TDS ledgers related to TDS creating TDS voucher types TDS Reports VAT Accounting in Tally VAT Terminologies computing VAT ledgers and Vouchers pertaining to VAT VAT Reports (Hrs-Theory-6, Practical12) MODULE-5Peachtree: Company creation chart of accounts Accrual accounting Cash basis accounting various business types General journal entries customer creation vendor creation stock item creation Accounting vouchers - Budgeting Payroll Account Reconciliation (Hrs-Theory-10, Practical20)
Practical Training: 1. Prepare final accounts of a Company in Tally with Inventory 2. Prepare Final accounts of a Company in Peachtree SUGGESTED READINGS
1. Tally for Every one - Roopa, Atc Publishing Chennai. 2. Implementing Tally 9 A Comprehensive Guide to Tally 9
A.K. Nadhani & K.K. Nadhani - BPB Publications 3. Tally Manual Tally Academy 4. Peachtree Manual
1.
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CORE (OPTIONAL)-3
DATABASE MANAGEMENT SYSTEM FOR BUSINESS (60% Theory and 40% Practical) Credit-3
The objective of this course is to familiarize students with database concepts and equip them to handle database management system for business firms.
MODULE-1Database Concepts: Database File structure Database terminology Data entities attributes &Keys DBMS Advantages of Database systems Data Independence Components of DBMS (Hrs- Theory-12) MODULE-2RDMS & Relationships in Database: Data Models Relational Data Model RDBMS Relationships - Types of Relationships one to many one to many many to many defining relationships referential integrity. Public & Primary key. (Hrs-Theory-8 Practical-4) MODULE-3Basic Elements of Ms- Access 2007: Introduction Objects in Ms- Access - Create, open, and close a database -Creating a data table different ways of creating tables Data types - The primary key - Properties of the fields Saving a table - Closing a table - Modifying data tables creating table relationships editing relationships. (Hrs-Theory-8 16) 69 Practical-
MODULE-4Queries & Forms in Access: Types of queries - Creating a query - saving queries summary queries cross tab queries Action queries Forms - The form's wizard Editing the data in a form - The Form design view - The Form design bar - The Toolbox - Working with controls (Hrs-Theory-8 Practical16) MODULE-5Reports in Access: The Report's wizard - The Report design view - The Report design bar - The Toolbox - The Preview window - Grouping and Sorting - Printing a Report (Hrs-Theory-6 Practical-12)
Practical Training: 1. Creating and Modifying Data base 2. Creating Relationship between tables 3. Using Queries for viewing and modifying data from tables 4. Working with forms 5. Managing controls in forms 6. Generating Reports SUGGESTED READINGS 1. An Introduction to Database Systems: C.J. Datha, A.Kannan & S.Swamynathan- Pearson Education. 2. Data Base Concepts Tata McGraw Hill Companies. 3. Ms-Access 2007 BPB Publications 4. Ms-Office 2007: Gini Courter & Annette Marquis BPB Publications
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OPTION-3 MARKETING CORE (OPTIONAL)-1 PRODUCT AND BRAND MANAGEMENT Credit-3
The purpose of this course is to familiarize the students with the concepts and strategies involved in product and Brand management.
MODULE-1 Product management: introduction and importance- role of product manger-product plan and its componentsproduct line-additions, alterations and its deletions. (20 hrs) MODULE -2 Product positioning-kinds-organizing the product teams-product policy-new product demand forecasting models-product portfolio model-perceptual mapping. (20hrs)
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MODULE -3 New product development- stages-new launch-strategies-mistakes-success and failures. (15hrs)
product
MODULE-4Brand managementstrategic issues in brand management-concepts-principles-brand extension-brand stretching-brand equity and its componentsits measurement(20hrs) MODULE-5Co-branding- brand positioning- product management audit-multi branding- Re-branding-packaging methods and strategies (15hrs) SUGGESTED READINGS 1. Ramanuj Majumdar. Product Management, Prentice hall of India. 2. K.S.Chandrasekhar- Product Management, Himalaya publishing company. 3. YLR Moorthi Brand management, Vikas publishing house 4. John Philip Jones, What is in a brand? Tata Mc Graw Hill. 5. Brand Management, Test and Cases, S.L.Gupta. 6. Product Management, S.A.Chunnawala. 7. Kotler, Brand Management. CORE (OPTIONAL)-2 SERVICE MARKETING Instructional Hrs-90 Credit-3 OBJECTICETo develop insights into emerging trends in the service sector and tackle issues involved in the management of devices. concept of service-meaning-definition-characteristics-components and tangibilitychallenges and strategies-classification of servicesservice marketing triangle. (10hrs) Marketing mix in service marketing-7 Ps- product decision- pricing strategies-promotion of servicesplacing or distribution of services-additional dimensions-people-physical evidences-process. 72
MODULE -1
MODULE -2
(15hrs) MODULE -3 Consumer behavior in services-customer satisfaction and expectation-gap analysis-quality perceptions in service-service recovery and problem solvingemployees role in service marketing-role of technology (25hrs) Segmentation, positioning, differentiation and retention strategies applicable to service marketing. Relationship marketing. (20hrs) Marketing of services with reference to 1. Tourism 2. Financial Services3. Health (20hrs)
MODULE -4
MODULE -5
SUGGESTED READINGS 1. 2. 3. 4. 5. 6. 7. Service Service Service Service Service Service Service marketing-Christopher. Lovelock, 5th edition, pearson marketing- Helen Woodruffle, macmillaian India. marketing-Rao, Pearson marketing, Roland Rust&Anthony Thothy. marketing, S.M.Jha. marketing, Venugopal and Raghu. Marketing, Ramanathan S.
CORE (OPTIONAL)-3 INTERNATIONAL MARKETING Instructional Hrs-90 Credit-3 OBJECTIVETo acquit the students with environmental, procedural, institutional and decisional aspects of international marketing.
MODULE-1International marketing- Definition, Nature: distinction between International Trade, marketing and business: Planning for international marketing, Marketing research and information system, market analysis and foreign market entry strategies. 73
(20hrs) MODULE -2 International marketing environment-political-legal, cultural economic environment, international institutions, Free trade zone-globalization and its impact on international marketing. (20hrs)
MODULE -3 Constraints of international marketing- fiscal and non fiscal, non tariff barriers. India and world trade import and export policy-export promotion council-public sector trading agencies (20hrs) MODULE-4Procedure and documents-registration of exportsshipping and transportation-insurance negotiation of documents-export finance (15hrs) MODULE-5International marketing mix-identification of marketsProduct policy-international product life cycle-promotion strategy-pricing strategy-distribution strategy. (15hrs)
SUGGESTED READINGS 1. 2. 3. 4. Pripalomi, V.H, International marketing, prentice hall of India. Keegen, global marketing management, pearson. Cateora Philip, international marketing, Tata mc Graw Hill. Onkivisit, international marketing-analysis and strategies, pearson. 5. Ravi, Aswini, International Marketing. CORE (OPTIONAL)-4 MARKETING RESEARCH Instructional Hrs-90 Credit-3 OBJECTIVETo acquaint the students with the method and techniques of marketing research.
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MODULE-1Research-types-marketing research-definitionsignificance-areas covered by Marketing research-Market and marketing research-out side agencies and researchreliable information sources in India- limitations of marketing research. (14hrs) MODULE-2Research design-Exploratory-descriptive-diagnosticexperimental-before only-before and after-after only with control-before and after with control-independent and extraneous variable-treatment. (16hrs) MODULE-3Collection of data-primary and secondary-sampling and sampling design-probability and non probability sampling-collection of data-methods for collection of both primary and secondary data-scale of measurement and its basics. (18hrs) MODULE-4Data processing-coding-editing-tabulation-testing of hypotheses- steps-parametric and non parametric testsANOVA (Theory and problems)-MANAOVA-ANCOVA-Chisquare test (Theory and problems) -SPSS. (30hrs) MODULE-5Reporting- Report of research findings-types of reportReport format-Contents. (12hrs) SUGGESTED READINGS 1. Philip Kotler and Gary Armstrong : Principles of Marketing 2. William. J .Stanton : Fundamentals of Marketing 3. Stanton W.J.Etzal Michael and Walker : Fundamentals of Marketing 4. Debbie Gilliland : Marketing. 5. Cranfield School of Management : Marketing Management 6. Mamoria and Joshy : Principles of Marketing 7. Rajan Nair : Marketing Management 8. Ramaswamy and NamaKumari : Marketing Management
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OPTION-4 TRAVEL AND TOURISM CORE (OPTIONAL)-1 FUNDAMENTALS OF TOURISM Instructional Hrs-90 Credit-3 OBJECTIVETo provide the basic knowledge of tourism as a growing industrial branch of the Indian Economy
MODULE-1Introduction to tourism industry- meaning and definition of tourism- nature and scope- historical perspective of tourism industry in India- growth of the Indian tourismtourism and culture in the Indian context- institutional and infrastructural support of tourism. (15 Hrs) MODULE-2 Types of tourism- pilgrimage- cultural-folklore-farm-ecobusiness- adventure-rural- cuisine- monsoon- handicraftcommunity-based tourism- domestic and international tourism- sports tourism- health tourism- responsibility tourism [features and characteristicsadvantages and disadvantages of each type]. (10 Hrs) MODULE-3Tourism products- meaning and concept- components- art and architecture- architectural wonders- archaeological sites- monuments- forts and palaces museumstraditions and festivals- nature-based tourismtourism products of India- wild-life sanctuaries-national parkshill-resortsdesert safariIndian beaches and backwaters- Indian folk- culture- customs and costumes. (20 Hrs) MODULE-4 Planning for tourism development. Objective- settingselection and classification of tourism spots- carrying capacity management- determinants of carrying capacity level- development of basic amenities- evaluation of tourism project- development and implementation of tourism master plan. Governmental measures for promoting tourism- sustainable tourism development (20 Hrs). MODULE-5Adversities of tourism- issues of tourism- environmentalecological- cultural- social- diverse habitat- species and community- conservation of ecology- management of 76
adversities of tourism. Alternative tourism- concept and nature- features and trends- space tourism- social tourism- special interest tourism- geological lodginggovernment agency for intervening the issue of adversity- policy of tourism and development- wild-life Protection Act 1972, Air (Prevention and Control of Pollution) Act 1981, Water (Prevention and Control of Pollution) Act 1974, Environmental (Protection) Act 1986. (25 Hrs) SUGGESTED READINGS 1. Aacharya Ram- Tourism and Cultural Heritage of India. 2. Data Bryn- Kerala Festivals and Fascinations. 3. Dr. S. P. Basand- Sushema- Sonia and Chander Mohan- Tourism in the new millennium Challenges and Opportunities. 4. Martin Mowforth and Ian Munt- Tourism and Sustainibility. 5. Shaloo Sharma- Indian Tourism- Policies and Programmes.
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CORE (OPTIONAL)-2 MARKETING OF TOURISM Instructional Hrs-90 Credit-3 OBJECTIVETo portray the marketing practices in tourism industry with a view to enabling the students to promote and sell tourism products as a career.
MODULE-1Concept of marketing of tourism- meaning and definitionidentification of target market market segmentation in tourism industry- classification of the visitor segmentcompetition in tourism industry- developing and selling packages of attraction and amenities- life-cycle of tourism products- Peters inventory of tourism attraction. (10 Hrs) MODULE-2 Tourism Demand meaning and definition- nature and scope of tourism demand- demand indicators- types of demand in tourism industry- determinants of tourism demand- measuring of tourism demand- analysis of tourism market and marketing environment- selection process of tourism product and market- measuring methods of demand of domestic and international tourism- forecasting tourism demand. (10 Hrs). MODULE-3 Pricing in tourism industry- meaning and definitionpricing- cost- value- pricing objectives in tourism- price setting in practice- tactics of price discounting in tourismfactors influencing pricing of tourism products- tools of pricing- cost-oriented pricing- market-oriented pricingtypes of pricing in tourism- Government interventionprice-based stratification of tourism products- pricing as a package tool- recent trends and developments in tourism pricing- national and international policies. (20 Hrs)
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MODULE-4 Tourism Promotion. Basic concepts of tourism promotiontourism promotion- meaning and definition- need and scope- methods and components of promotion of tourism industry- advertising- characteristic features of tourism advertising- special features of text, media and communicability of tourism promotion- net-marketingGovernment, private and public participants in tourism promotion- new generation promotional measures- telemarketing, travel mart and other recent trends. (25 Hrs). MODULE-5 Consumers and Tourism Marketing. Consumers in tourism industry- overall view- tourist- visitor and traveller- motives and priorities of tourism consumersconcerns for ethnicity- comfort recreation- consumer buying behaviour- influential factors of buying behaviour in tourism industry- customer satisfaction and related strategies- competition for visitors and image-markingconsumer rights in tourism industry- national and international policies- role of government and nongovernment agencies to protect the interest of consumers of domestic and international tourism- recent trends of preserving consumers interest in the tourism marketing. (25 Hrs).
SUGGESTED READINGS 1. 2. 3. 4. 5. S. M. Jha- Tourism Marketing. Philip Kolter- Marketing for Hospitality and Tourism. William. J. Stanton- Fundamentals of Marketing. Cravens- Marketing Management. Bezbaruah. M. P. Frontiers of New Tourism.
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CORE (OPTIONAL)-3 TRAVEL AND TOURISM INFRASTRUCTURE Instructional Hrs-90 Credit-3 OBJECTIVETo profile the role of travel and infrastructure in the development of tourism industry.
MODULE-1 Travel, travel agency and tour operation. Concepthistorymeaning- definition of travel from the perspective of tourism- types of travel- travel and excursiontravel agencymeaningdefinitionimportance- types of travel agency- national and international classification of travel agency- role in promoting tourism- tour operators- definition- naturecharacteristic features of tour-operating business- role of tour operators in the growth of tourism industry. (15Hrs). MODULE-2 Functions of travel agency and tour operators. Setting up travel agency- feasibility test and market analysisapproval of travel agency by the department of tourism and IATA- incentives available for the travel agenciesfiscal and non-fiscal- functions of travel agent/agencytravel information and counseling- documentation, handling business and non-business clients. The tour 80
operating businessfunctions of tour operatorsformulations of tour packagesdissemination of information on destinations- costing and pricing. (25 Hrs) MODULE-3 Ticketing- meaningdefinition and importance of ticketing in tourism industry- ticketing procedure- One Way [OW], Return Trip [RT], Circle Trip [CT], mixed- class journey- special fares- domestic ticketing procedure. (5 Hrs)
MODULE-4 Travel formalities and regulations- concept- meaning and scope- issues of passports, visa, foreign exchangecustoms and immigrations- air cargo documentationdomestic and international rate- departure and arrival formalities- nature of cargo- security of cargo and its clearanceglobal distribution systeminformation technology and travel formalities. (20 Hrs) MODULE-5Tourism Infrastructure- meaning and scope of tourism infrastructure- transport- roads and canals- building for residential accommodationrecreation centresamusement parksrelationship between tourism infrastructure and the arrival of the international tourists, role of Government in improving and preserving tourism infrastructure, national policy of the Government for promoting infrastructural facilities (25 Hrs) SUGGESTED READINGS 1. David. H. Hawl- Principles and Methods of Scheduling and Reservation. 2. Mohinder Chand- Travel Agency Management- An Introduction Text. 3. Jegmohan Negi- Travel Agency and Tour Operation. 4. Budher Werth, Haimman- Manual of Travel Agency Practice. 5. CFTAA-IATA- Tickecting Study Material.
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CORE (OPTIONAL)-4 HOSPITALITY MANAGEMENT Instructional Hrs-90 Credit-3 OBJECTIVETo understand the essentials of hospitality management for taking up hospitality business. MODULE-1 Introduction to hospitality management. Concept of hospitality- meaning- definition and nature of hospitalityhospitality in the cultural settings of India- inducting management in hospitality industryhistorical perspective of hospitality management- objectives of hospitality management- pre-requisites of hospitality management- hospitality management in the Indian scenario. (10 Hrs)
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MODULE-2
Organization and function of Hotel Industry. Hotel industry- concept- meaning and scope- functional departments of hotel industry- functions of front-officemanagement of front office- house-keeping functionsnature and dimensionsfood and beveragesmanagements of food services- restaurant- infrastructure and managementfood production infrastructuresupporting services- purchase- storage and sales. (15 Hrs) Accommodation Marketing. Role of accommodation in tourism- types of accommodation- grouping and categorization of hotels- registration forms of hotel ownership- pricing strategies of hotels- price-offs-assweep takers in the competitive economy- promotion of hotel accommodation- domestic and overseas promotionemerging trends in promotion of hotel accommodationpublic relation and hotel industry. (25 Hrs)
MODULE-3
MODULE-4 Managerial issues in hospitality management. Concept of managerial issues- ethical, cultural and social issuesthreats and challenges of managing hotels- trendssuccessful and failure stories of hotel management [case history]- factors responsible for the successful induction of managerial skill in hotel industry- special features of hospitality management in motel and restaurant units. (20 Hrs) MODULE-5 Emerging trends in hospitality management. Changing scenario of the hospitality industry- eco-friendly accommodation- heritage accommodation- seasonality and promoting domestic market for hotel industry- multipurpose accommodation- seminar- conference- business meet- independent guest houses- private agencies in guest house accommodation. Government and hotel industry- fiscal and non-fiscal incentives- challenges of hospitality industry in India. (20 Hrs) SUGGESTED READINGS 1. Jungnohan- Hotel for Tourism Development. 2. Manish Rath- Hotel Tourism and Hospitality Management. 3. Travis. E. Liot- Food Services Management. 4. Diswasanth Ghosh- Tourism and Travel Management. 83
5. Kishan. K. K and Kaimra Robbert- Hospitality Operation and Management
OPTION-5 COOPERATION
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CORE (OPTIONAL)-1
BASICS OF CO-OPERATION Credit-3
1. To inculcate the principles of co-operation among the students. 2. To acquaint the students with the management and working of co-operatives. MODULE-1Origin and Development of Co-operation meaning definition features importance objectives benefits of co-operation- different aspects of co-operationeconomic, social and moral. (10hrs) MODULE-2Co-operation and other economic systems capitalism, socialism and communism - co-operatives and other forms of business organizations distinctive features of a co-operative organization vis-a-vis, partnership and joint stock companies- A co-operative as an institution and as an enterprise Co-operative Common Wealth. (15hrs) MODULE-3Co-operative principles different stages-rochdale pioneers-karve committee on co-operative principlesprinciples of ICA in 1995 (IVth Stage)- distinction between co-operative values and co-operative principles. (15hrs) MODULE-4 Types of Co-operatives in India and in Kerala (i) Short term and medium term co-operative credit structureprimary agricultural credit societies, Urban Co-operative Banks, employees credit societies- District Co- operative Banks and State Co-operative Banks. (ii) Long term credit structure- PCARDBs and SCARDBs. (iii) General purpose and special purpose agricultural marketing societiesprimary marketing societies and their federations including NAFED, rubber marketing societies and their federations, dairy co-operative societies and their federations, fishery co-operatives and their federations (iv) Processing co-operatives- need and importance (v)
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Housing co-operatives and their federations (vi) Consumer co-operatives and their federations (vii) Industrial co-operatives and their federations- handlooms and power looms, coir, handicrafts (viii) Workers cooperatives- significance of workers co-operatives in Kerala (35hrs) MODULE-5Co-operative movement in foreign countries Great Britain (consumer), Germany (agricultural credit), Sweden (KF) Denmark (dairy), China (Induscos), Japan (multi purpose), USA (Marketing) (brief study). (15hrs) SUGGESTED READINGS 1. Hajela.T.N : Co-operation Principles, Problems and Practices 2. Mathur.B.S : Co-operation in India 3. Umesh Patnaik and Ananta K Roy : Co-operations and Co-operative Management 4. Bedi.R.D : Theory, History and Practice of Cooperation 5. Krishnaswami.O.R : Fundamentals of Co-operation 6. Krishnaswami.O.R and Kulandaiswamy.V : Cooperation Concept and Theory 7. National Co-operative union of India : Hundred years of co-operative Development in India 8. Seetharaman.S.P and Shingi.P.M : Agribusiness Cooperatives 9. Rajagopalan (ed) : Rediscovering Co-operation, Vol. I, II & III 10. Attwood. D.W and Baviskar B.S : Who Shares ? Cooperatives and Rural Development.
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CORE (OPTIONAL)-2
CO-OPERATIVE MANAGEMENT AND Credit-3
ADMINISTRATION Instructional Hrs-90 OBJECTIVES: 1. To familiarize the students with the principles and practice of co-operative management and administration. 2. To enable the students to identify the issues in the process of management and administration of cooperatives. MODULE-1Co-operative management Nature and importance managing members, dual role of members as users and owners of co-operative enterprise democracy in cooperatives managing the relationship between the Board of Directors and members corporate governancerelation between member societies and their federations. (20hrs) MODULE -2 Issues in Co-operative management Managing the social process in a co-operative, competition, conflict and co-operation. Associative character of a co-operative and managing a co-operative association. Issues in organizing a co-operative size of the organization small area vs large area, single purpose vs multi purpose co-operatives - multi purpose vs multi functional cooperatives unitary vs federal co-operatives designer vs green house co-operatives Issues in financing a cooperative Evaluating a Co-operative organization 87
member dimension, enterprise dimension and ethical dimension. (20hrs) MODULE -3 Administrative set up of Co-operative Department in Kerala state level district level and taluk level powers and responsibilities of Co-operative department conferment of powers of Registrar functional Registrars in Kerala need for separating administration from audit. (15hrs) MODULE-4Co-operative Education and Training Need and importance arrangements for co-operative education and training in India and in Kerala NCUI, NCCT, Kerala State Co-operative Union, Circle Co-operative Unions, Specialized Sectoral Training Institutes in Kerala. (15hrs) MODULE-5Management and working of major Co-operative Organizations and Institutions in- Aid of Co-operatives NAFED, IFFCO, KRIBCO, NABARD, NDDB, NCDC, and National Housing Bank and other national organizations providing assistance to housing co-operatives. (20hrs) SUGGESTED READINGS Krishnaswami.O.R and Kulandaiswamy.V : Co-operation Concept and Theory 2. Bedi. R.D : Theory, History and Practice of Co-operation 3. Rajagopalan.R (ed) : Rediscovering Co-operation, Vol I,II & III 4. Seetharaman.S.P and Mohan.N : Framework for Studying Cooperative Organisation, The case of NAFED 5. Seetharaman.S.P and Shingi.P.M : Agribusiness Cooperatives 6. Edgar Parnell : Reviewing the Co-operative Enterprises for the 21st Century 7. Tushaar Singh : Catalysing Co-operation 8. Attwood.D.W and Baviskar.B.S : Who Shares? Cooperatives and Rural Development 9. Baviskar.B.S and Donald W Attwood : Finding the Middle Path
1.
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CORE (OPTIONAL)-3
CO-OPERATIVE LEGAL SYSTEMS Credit-3
1. To give an insight into the prevailing co-operative legal system. 2. To enable the students to understand the legal framework of co-operation in India and in Kerala. MODULE-1 Co-operative Legislation in India and in KeralaEvolution of co-operative legislation in India- the 1904 Act, the Act of 1912-co-operation as a state subject in 1919-madras co-operative societies Act of 1932-multi state co-operative societies Act 1984-and its replacement in 2002-evolution of co-operative legislation in Kerala-cochin co-operative societies Act-Travancore Co-operative 89
societies Act-Kerala co-operative societies Act of 1969. (15hrs) MODULE -2 Kerala Co-operative Societies Act ( Act 21 of 1969) Preamble and its significance- important definitionsregistration of Co-operative societies- procedure for registration, Byelaws- contents- amendment of byelawschange of name and liability- amalgamation and division of co-operative societies. Membership- qualification for membership- rights and liabilities of members, removal and expulsion of members, withdrawal and transfer of shares by members, restriction on holding shares, nomination by members. (20hrs) MODULE-3Management of Co-operatives- Annual general meeting, Special general meeting, powers of general body, constitution of committee, term, reservation for weaker sections, disqualification of committee members. Election- State Co-operative Election Commission and its powers election procedure, appointment of delegates, supersession of the committee, appointment of administrator / administrative committee seizure of books and records.Privileges of Co-operatives charge and set off, register of members as prima facie evidence exemption from stamp duty, taxes and fees, deduction of dues of co-operatives exemption from compulsory registration of certain documents.Enquiry, Inspection and Supervision procedures - Surcharge procedures. (25hrs) MODULE-4Settlement of disputes arbitration and awards provisions and procedures Execution and enforcement of awards provisions and procedures. Appeals, review and revision - meaning and distinction authority of appeals Co-operative Tribunal- constitution and powers. Offences and penalties provisions and procedures. (20hrs) MODULE-5 Winding up and dissolution of co-operative societies appointment and powers of liquidators procedures settlement of claims. (10hrs) SUGGESTED READINGS
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1. Goyal.D.B : Co-operative Legislation :Trends and Dimensions 2. Bedi.R.D : Law for Co-operation 3. Mohanan.P.N : Co-operative Societies Laws in Kerala 4. Trivedi.B.B : Law and Management of Co-operatives 5. Pillai F.R (ed) : Kerala Co-operative Societies Act and Rules 6. Weerman : A model of Co-operative Societies Law
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CORE (OPTIONAL)-4
CO-OPERATIVE ACCOUNTING Credit-3
Instructional Hrs-90 OBJECTIVES
1. To familiarize the students with the special features of accounting and audit in co-operatives. 2. To enable the students to understand the procedures of cooperative audit. MODULE-1Co-operative Accounting- meaning, importance, special features of co-operative accounting. Books and Registers kept by co-operatives as per Kerala Cooperative Societies Act and Rules. (12hrs) MODULE-2Sources of funds State aid to Co-operatives- share capital contribution principal state partnership fund subsidiary state partnership fund grants subsidies owned funds borrowed funds. (20hrs) MODULE-3 Trial Balance - Preparation of Trial balance of- District Co-operative Bank, State Co-operative Bank, Agricultural and Rural Development Banks.Preparation of Receipts and Disbursement statement of Primary Societies- PACS, consumer, marketing, housing, dairy, fishery, industrial, processing societies - Practical problems. (20hrs) MODULE-4 Final Accounts Statutory forms - preparation of Trading, Profit and Loss Account and Balance Sheet of consumer, marketing, housing, dairy, primary agricultural credit societies and Primary Agricultural and Rural Development Banks. Disposal of Net Profit statutory and non- statutory requirements. (18hrs)
MODULE-5 Co-operative Audit Definition objectives - scope advantage - difference between audit of co-operative societies and joint stock companies special features of co-operative audit administrative set up for cooperative audit types of audit - preparations for audit and framing of audit programme stages of practical 92
audit mechanical audit, administrative audit, preparation of final statements reconciliation of bank accounts - Co-operative auditor duties , powers and liabilities Audit report Audit certificate Audit classification assessment and levy of audit fees. (20hrs) SUGGESTED READINGS 1. Krishnaswami.O.R : Co-operative Account Keeping 2. Krishnaswami.O.R : Co-operative Audit 3. Saminddin, Mahfoozur Rahman and Hifzur Rehman : Cooperative Accounting and Auditing 4. KhandelwelM.C : Co-operative Audit X-Rayed 5. Department of Co-operation, Government of Kerala : Co-operative Audit Manual.
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OPEN CORE OPEN CORE-1 FUNDAMENTALS OF ACCOUNTING Credit-4
To familiarise the students with the basic accounting principles and practices in business.
MODULE-1Accounting meaning Objects- Concepts and Conventions-Double Entry Books of Accounts Book keeping and Accounting Accountancy The language of the Business World Principles of double entry Advantages of double entry. (20hrs) MODULE-2Journal- Rules of debit and credit - Kinds of Accounts Journalising . (10hrs) MODULE-3Ledger Sub divisions of ledger Account Form of an Account Posting of Journal Balancing of Accounts-Cash book (simple, triple column)-Petty Cash book. (20hrs) MODULE-4Trail Balance Meaning Objects-Summary of Accounting Entries. (10hrs) MODULE-5Final Accounts-Trading and Profit and Loss Account Balance Sheet (without adjustments)
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(12hrs) SUGGESTED READINGS 1. 2. 3. 4. 5. 6. Advanced Accountancy- R L Gupta and M Radhaswamy. Advanced Accounting - S P Iyengar. Advanced Accountancy P C Tulsian. Elements of Book Keeping and Accounts M C K Nambiar Fundamentals of Accounting S Kr. Paul. Advanced Accounting, M.C.Sukla and T.S.Grewal. OPEN CORE-2 BUSINESS ETHICS Instructional Hrs-72 OBJECTIVE: Credit-4
To provide a fundamental exposure to the students on the concepts of ethics in business and its relevance in the changing business scenario.
MODULE-1Introduction to Business Ethics: Meaning and concept of Business Ethics Meaning and definition of Ethics Business and factors influencing Business approaches to business ethics Ethical standards in business Ethical foundations of business Significance of ethics and values in business conflicts between business demand and professional ideals Moral principles for business steps to improve the organizations ethical climate. [12 Hours] MODULE-2Corporate governance and Ethics: Meaning and concept of corporate governance Importance of corporate governance Reasons for the growth and demand for corporate governance Corporate governance and ethics corporate policy ethics codes of ethics ethics committees corporate laws and business ethics corporate culture and ethical issues [18 Hours] MODULE-3Social Responsibilities of Business: Concept of social Responsibility of business Responsibilities to share holders Responsibilities to employees Responsibilities to consumers responsibilities to community Responsibility to Govt:- social involvement of business. [18 Hours]
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MODULE-4Social Audit: Meaning and definition of social audit objectives and benefits of social audit methods of social audit obstacles in social audit social audit in India. [10 Hours] MODULE-5 Business Ethics and Corporate Excellence: Code of ethics in business houses strategies for organisational culture building TQM and ethics process quality- people quality systems quality management quality- care of employees as per statutes. [14 Hours]
SUGGESTED READINGS 1. Business Ethics, Rithu Parnaraj. 2. Ethics and values in Business management, Rinku Sajeev, Parul Khanna 3. Values and Ethics of Business and Profession, S.K.Sarangi., 4. Ethics in Management, Swami Anubhavananda & Arya Kumar.
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OPEN CORE-3
INSURANCE AND RISK MANAGEMENT Credit-4
Instructional Hrs-72 OBJECTIVES
1. To enable the students to understand fundamentals of insurance principles and practices 2. To help the students to adopt insurance as a career MODULE-1 Introduction: History of insurance in General and in India in particular - Basic nature of Insurance - Definition of insurance and its legal position in India - Comparison of Life Insurance with other forms of insurance - Principles of contract and its applicability to the valid insurance contract. (5 hrs) MODULE-2Principles and practices of Life Insurance: Principles of Life insurance Economic principles, legal principles, Actuarial Principles - The basic principles of Utmost good faith and insurable interest and its impact on insurability 97
- Basic elements in computation of premium - Objective of Selection and Classification of Risks - Factors affecting mortality and underwriting of risk-Male and Female Peculiarities of Life Insurance product and the classification - Nature of Group Insurance and types of group Insurance Covers Policy claims and its procedures for settlement of various type of claims Policy document and its various components including conditions and privileges under the policy - Life Insurance organization the distribution system and regulatory requirement. (20hrs) MODULE-3 Principles and practices of General Insurance: Principles of indemnity, proximate cause, subrogation, contribution and sharing - Study of various proposal and policy forms used in general Insurance - Classification of various Non Life Insurance products and the scope of coverage of Fire Insurance and marine Insurance - Discuss the various kinds of Miscellaneous Insurances - the classes of insurances requiring specialized knowledge i.e. Industrial all risk Insurance, aviation insurance, oil and gas insurance - Regulatory Provisions under Insurance Act 1938, and IRDA Act 1999 - Underwriting practice and procedures, types and classification of hazards Settlement of claims, its procedures, different ways of settlement of claims - Policy of conditions having a bearing on - Role of surveyors and loss assessors. (25hrs) MODULE-4Fundamentals of Risk and Insurance: Basic concept of risk, classifications of risks, and process of risk management-Identification and evaluation of risk Risk analysis - Risk control Loss prevention and its importance - Risk financing and transfer of risks - Risk retention and its importance/basis of reinsurance. (10hrs) MODULE-5Principles of Actuarial Science: The theory of probability Mortality tables and construction of mortality tables Well known mortality table and indices for comparison of different mortality tables - Life insurance premiumgeneral consideration - Methods of valuation, data for valuation - Special reserves and adjustments - Surplus and its distribution. (12hrs) SUGGESTED READINGS
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1. 2. 3. 4.
Mishra.M.N : Insurance Principles and Practice Pande : Insurance Principles and Practice Mathew.m.J : Insurance Principles and Practice Arthur Williams.C, Jr., Michael L.Smith, Peter C Young : Risk Management and Insurance. 5. Vinayakam N, Radhaswamy and Vasudevan.S.V : Insurance Principles and Practice 6. Sharma R.S : Insurance Principles and Practice 7. Dhavi B.S : Insurance Principles and Practice 8. Dinsdale M.A : Elements of Insurance 9. Robery Riegel and J.S.Miller : Insurance Principles and Practices. 10. Insurance Regulatory Development Act 1999 and other relevant Acts.
OPEN CORE-4
CAPITAL MARKET AND INVESTMENT MANAGEMENT Credit-4
To familiarize the students with the nature and functioning of the capital market in India and enable them to learn management of investments.
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MODULE-1Introduction: Meaning and importance Structure of Indian financial system money market and capital market characteristics of capital market in IndiaInstruments in capital market: equity shares, preference shares, debentures, bonds, Govt. securities, and new instruments Recent developments in the Indian Capital market. [15 Hours] MODULE-2Primary and secondary market: Primary market: Definition and functions Methods of New issues, Right issue Operators in the new issue market: Managers to the issue, underwriters, brokers to the issue Merchant banking Minimum subscription allotment Listing. Secondary Market: Stock exchanges in India Origin, growth organization, membership and functions Trading mechanism of stock exchanges Trading and settlement Bulls, bears, stags and lame duck -Trading in dematerialized securities- online trading Central Depository system The National Securities Depository Ltd. (NSD) OTCEl NSE. [30 Hours] MODULE-3Regulation of Capital Markets: - The Securities and Exchange Board of India (SEBI) - constitution, powers and functions role of SEBI in regulating the primary and secondary markets Investor protection. [15 Hours] MODULE-4Portfolio Management Process: Investment, speculations and investment, investment objectives, the investment process, security analysis, construction of portfolio. [15 Hours] MODULE-5 Investment Avenues: Corporate Securities - government bonds post office saving certificate and deposits public provident fund scheme, mutual fund schemes, bank deposits LIC Real Estate Other emerging avenues. [15 Hours]
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SUGGESTED READINGS 1. 2. 3. 4. 5. 6. Security Market in India, Balakrishnan and S.S.Nart Investment Management, V.A.Avadhani Investment Management, Preethi Sigh Portfolio Management, S. Kevin. Stock Exchange Trading in India, L.C.Gupta Debentures and Debenture Market in India, A. Circon Bureau study 7. The Working of stock exchange in India, H.R. Machiraju 8. How the stock market works, John M. Dalton (Editor) 9. How Mutual Funds Work, Albert J. Fredman and Russ Willies.
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OPEN CORE-5 FINANCIAL INVESTMENT Instructional Hrs-72 Credit-4 OBJECTIVE1. To provide a firm foundation for learning the basic concepts of Investment. 2. To familiarize popular investment vehicles and to formulate investment strategies. MODULE-1Concept of Investing-Introduction-Investmentspeculation-Features of an investment programme-Risk in investing-Business and financial risk-purchasing power risk-Market risk-interest rate risk-social or regulation risk-otherrisk-Success in investing-Investment management and other discipline(20hrs) MODULE-2`Investment alternatives-Bank deposit-Post officeCompany deposit-PF, Bond-Mutual fund- and LIC Schemes. (10hrs) MODULE-3Money market-Meaning and concept-DefinitionComponents of money market-Characteristics of developed money market-Commercial bills-Treasury billsCall money market-certificate of deposit-commercial paper-REPO-ADR-GDR-Defects of Indian money market. (20hrs) MODULE-4Primary equity market-Introduction-public issue-Right issue-private placement-preferential allotment-Book building-Trends in Indian primary market. (10hrs) MODULE-5Secondary equity market-Stock exchanges-BSE-NSEDepositories-Trading and settlement-Buying and selling of shares-Recent trend in Indian security marketDerivative securities-market indices. (12hrs) SUGGESTED READINGS 1. Security Market in India, Balakrishnan and S.S.Nart 2. Investment Management, V.A.Avadhani 3. Investment Management, Preethi Sigh 102
4. Portfolio Management, S. Kevin. 5. Stock Exchange Trading in India, L.C.Gupta 6. Debentures and Debenture Market in India, A. Circon Bureau study 7. The Working of stock exchange in India, H.R. Machiraju 8. How the stock market works, John M. Dalton (Editor) 9. How Mutual Funds Work, Albert J. Fredman and Russ Willies.
COURSE STRUCTURE (MODEL-2) SEMESTER I Course No. Common-1(i) Common-1(ii) Core-1 Core-2 Core-3 Common Core-1 Course Title Language English Language Second Language Business Statistics Modern Banking Business regulatory Frame work Perspectives and Methodology of Business Studies SEMESTER II Course No. Common- 2(i) Common-2(ii) Core-4 Core-5 Core-6 Common Core-2 Course Title Language English Language Second Language Quantitative Techniques for Business Research Principles of Insurance Corporate Law & Governance Business Communication and Management Information System SEMESTER III Course No. Course Title Instructi Credi Instruc tional Hours 5 5 4 3 4 4 Credit 4 4 3 3 3 4 Instructi onal Hours 5 5 4 3 4 4 Credit 4 4 3 3 3 4
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Common- 3(i) Core-7 Core-8 Common Core-3 Core-9 Core (Optional)-1
Language English Marketing Management Financial Accounting E-Commerce and General Informatics Business Management Optional Course-1
onal Hours 5 4 5 4 2 5
t 3 4 4 4 2 3
SEMESTER IV Course No. Common-4(i) Core-10 Core-11 Common Core-4 Core-12 Core (Optional)-2 Course Title Language English Capital Market Corporate Accounting Entrepreneurship Development and Project Management Financial Services Optional Course- II SEMESTER V Course No. Core-13 Complementary -1 Core-14 Core (Optional)-3 Open Core Course Title Cost Accounting Optional Copmlementary-1 Special Accounting Optional Course 1V Open Course Instructio nal Hours 5 5 6 5 4 Credit 4 4 4 3 3 Instructio nal Hours 5 4 4 4 3 5 Credi t 3 4 4 4 2 3
SEMESTER VI Course No. Core-15 Complementary-2 Course Title Applied Cost Accounting Optional Complementary-2 Instructio nal Hours 5 5 Credi t 4 4 104
Core-16 Core-17
Practical Auditing Accounting for Managerial Decisions Core (Optional)-4 Optional Course V1 Project and Viva (External Evaluation)
5 5 5
4 4 3 1
1. Each candidate has to choose an optional stream which contains four courses, one each in the third, fourth, fifth and sixth semesters. 2. Each College has to choose an open course for fifth semester from the open stream.
OPTIONAL A. FINANCE AND TAXATION 1. FINANCIAL MANAGEMENT 2. VALUE ADDED TAX 3. INCOME TAX LAW AND PRACTICE 4. INCOME TAX ASSESSMENT AND PROCEDURE COMPLEMENTARY COURSES 1. INDIRECT TAXES: CENTRAL EXCISE AND CUSTOMS 2. WEALTH TAX B. COMPUTER APPLICATION 1. INFORMATION TECHNOLOGY FOR BUSINESS 2. INFORMATION TECHNOLOGY FOR OFFICE 3. COMPUTERISED ACCOUNTING 4. DATA BASE MANAGEMENT SYSTEM FOR BUSINESS COMPLEMENTARY COURSES 1. PROGRAMMING IN C LANGUAGE 2. PROGRAMMING WITH VISUAL BASIC 6.0 C. TRAVEL AND TOURISM 1. FUNDAMENTALS OF TOURISM 2. MARKETING OF TOURISM 3. TRAVEL AND TOURISM INFRASTRUCTURE 4. HOSPITALITY MANAGEMENT 105
COMPLEMENTARY COURSES 1. TOURISM AND CULTURAL HERITAGE OF INDIA 2. TOURISM ENVIRONMENT AND ECOLOGY D. MARKETING 1. 2. 3. 4. PRODUCT AND BRAND MANAGEMENT SERVICE MARKETING INTERNATIONAL MARKETING MARKETING RESEARCH
COMPLEMENTARY COURSES 1. ADVERTISING AND SALES PROMOTION 2. CONSUMER BEHAVIOUR F. OPEN STREAM 1. FUNDAMENTALS OF ACCOUNTING 2. BUSINESS ETHICS 3. INSURANCE AND RISK MANAGEMENT 4. CAPITAL MARKET & INVESTMENT MANAGEMENT 5. FINANCIAL INVESTMENT
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CORE-1 OBJECTIVE
BUSINESS STATISTICS Credit-3
3. To provide basic knowledge of statistical techniques as are applicable to business. 4. To enable the students to apply statistical techniques for quantification of data in business. MODULE-1Business Statistics- Introduction-Meaning and DefinitionFunctions of Statistics-Importance of Statisticslimitations of Statistics-Distrust of Statistics (Brief Study only) (10hrs) MODULE-2Measures of Central tendency-concept-Mean, MedianMode-G geometric Mean-Harmonic Mean-merits and demerits-Measures of dispersion-Concept-Absolute and relative measure-Range-Inter quartile range-Quartile Deviation-Mean Deviation-Standard Deviation-Merits and Demerits-Relevance and applications in Business-Coefficient of variation-Skew ness-Kurtosis-Moments. (Brief Study only) (15hrs) 107
MODULE-3Index Numbers-meaning-Importance-Characteristics and uses of Index Numbers-Price Index-Quantity index-Value based index numbers-Methods of constructing index numbers-Laspeyers paaschers and Fishers Ideal Index numbers-Test of consistency-problems in construction of index numbers-Cost of living index numbers and its uses. (20hrs) MODULE-4 Interpolation and Extrapolation-Introduction-meaningDefinition-Different methods-Newtons Advancing difference method-Binomial Expansion methodLaGranges method-Application in business. (12hrs) MODULE-5Time series Analysis-Meaning-Definition-Components of time series-Methods of determination of trend-Methods of moving average-Methods of least squares-Scope in business (15hrs)
PRACTICAL WORK 3. Construction of Cost of living index numbers 4. Preparation of family budgets SUGGESTED READINGS 7. Gupta, S.P, Statistical Methods. 8. Gupta, C.B, Introduction to statistics. 9. Desai, S.S, Business Statistics,. 10. Gupta, S.C, Fundamentals of Statistics. 11. Elhance.D.N, Fundamentals of Statistics. 12. Business Statistics, L.R Potty.
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CORE-2 OBJECTIVE-
3. To provide basic knowledge of banking.

Indian banking. MODULE-1Introduction-Origin and Evolution of banks-Meaning and definition of banking-Nationalisation and its objectivesClassification of banks-Functions of commercial banksCredit creation. (10hrs) MODULE-2Retail banking-Products and services-Its business and composition-Housing loans-Vehicle loans-personal loanEducation loan-Farm loan-Computation of interest-Fixed rate-Floating rate-EMI-Value added service. (10hrs)
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MODULE-3Innovations and reforms in banking-Social banking-Lead bank scheme-Offshore banking-Hi-Tech banking-Debit and credit card-EFT-RTGS-Tele banking-Internet bankingBanking ombudsman-Banking sector reforms-Capital adequacy norms-NPA-Its management-Consortium banking-Cheque Truncation system-E-Purse. (14hrs) MODULE-4Banker and customer-Meaning and definitionRelationship-General and special features-Rights and obligation-Opening of accounts-Different types of accounts-Closing of accounts-Cheque crossing and endorsement(10hrs) MODULE-5Rural banking-Rural credit-Objective-Deposit mobilisation-Microfinance-priority sector advancesAgriculture debt relief (Inclusive of enactment). (10hrs) SUGGESTED READINGS 8. Money and banking, Theory with Indian banking, T.N. Hajeela, Anes Publications. 9. Banking law and practice by S.N.Maheswary, Kalyani publiahers. 10. Banking theory and practice Gordon and Natarajan. 11. Modern Banking in India, K.C.Sharmma. 12. Modern Banking of India, O.P. Agarwal. 13. Banking- Theory, Law and Practice, Gorden and Natarajan. 14. Banking- Theory, Law and Practice, Nirmala Prasad and Chandradas. CORE-3 BUSINESS REGULATORY FRAMEWORK Instructional Hrs-72 Credit-3 OBJECTIVES: 3. To provide a brief idea about the framework of Indian Business Laws. 4. To enable the students to apply the provisions of business laws in business activities.
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MODULE-I Law of Contracts - The Indian Contract Act, 1872 Definition of contract - Law of contracts Nature of contract Classifications Essential elements of a contract Offer and acceptance, consideration, capacity of parties- Minors-persons of unsound mind-persons disqualified by law- Free consent, legality of object and consideration, performance of contract, discharge of contract, breach of contract, remedies for breach of contract-Quasi contract- Performance (20hrs) MODULE-2Special Contracts - Bailment and Pledge Bailment Definition Essential elements Rights and duties of bailor and bailee Finder of lost goods. Pledge Essentials Rights and duties of Pawner and Pawnee. Indemnity and Guarantee- Indemnity - Definition, nature of liability of surety, rights of surety, discharge of surety. Meaning and definition of guarantee. (20hrs) MODULE-3Law of Agency Essentials, kinds of agents, rights and duties of agent and principal, creation of agency, termination of agency-Sub agents and substituted agents-Relationship (10hrs) MODULE-4Sale of Goods Act, 1930 Formation of contract of sale Essentials of contract of sale goods and their classification Condition on warranties Transfer of property in goods Performance of contract of sale Unpaid seller and his rights. (12hrs) MODULE-5 Information Technology Act 2000: Definitions - Digital signature Electronic governance Attribution, acknowledgement and dispatch of electronic records Regulation of certifying authorities - Digital signatures certificates - Duties of subscribers - Penalties and adjudication - Appellate Tribunal Offences: (10 hrs)
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14.
Kapoor. N.D : Business Law Chandha.P.R : Business Law Garg and Chawla : Fundamentals of Business Laws Tulsian.P.C : Business Laws B.S.Moshal : Modern Business Law. BARE Acts : Contract Act, Sale of goods Acts. Business and Industrial law, B.S.Moshal.
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COMMON CORE-1
5. To understand business and its role in society 6. To understand entrepreneurship and its heuristics 7. To comprehend the business environment 8. To enable the student to undertake business activities MODULE-1Role of business in economic development - Indian development experience, role of public and private sectors in the post-colonial period, experience of liberalization and globalization. Different stakeholders of business firms- owners, managers, employees and others. Emergence of managerialism and the role of corporate governance; the goals of business- shareholder value maximization and its alternatives; goals for public sector, co- operatives and nonprofit enterprises. Government regulation of businessobjectives, methods and problems. (15hrs) MODULE-2 Establishing business - entrepreneurship- legal, physical, financial, social, and psychological environments for entrepreneurs- Individual and group entrepreneursintrapreneurs. Mobilization of financial resources for business- Individual savings- Domestic savings in IndiaFactors affecting savings- Loans and advances- Sources of funds- Markets for raising money- Short term and long term funds- Lending institutions for business fundsBanks and non banking financial institutions- Cost of capital- documenting, funding sources and areas of expenses- accounting and accounting practices- Return on investment- Factors of production and rewards to factors like payment of wages, rent, interest and profitsPayment to Government- Taxes, direct and indirect- State and national levels- Funds from the primary and secondary markets- Stock exchanges and their role, stock broking, stock exchange cues. (20hrs) MODULE-3Role of trained manpower for enhanced quality at individual, family, organizational and national level. Functioning of organization-The role of human resources113
Management problems in small, medium and large organizations-Quality of life- Production of tangible and intangible products- Marketing and its role- Trends and Developments in Strategic Management- TQM- Bench Marking-Statistical Quality Control-Quality CircleBusiness Process Re-engineering- Six Sigma- BPO-KPO (15hrs) MODULE-4Consumer Protection Act, 1986 Rights of a consumer Filing of appeals at the district level, state level and national level. Intellectual Property Rights meaning Patent rights trademarks Copyrights Plagiarism. . (15hrs) MODULE-5Right to information Act-Right to access information on specific issues-banking transaction-Insurance transaction-government dealings and related services. (7hrs)
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CORE-4 OBJECTIVE
QUANTITATIVE TECHNIQUES FOR BUSINESS RESEARCH Instructional Hrs-72 Credit-3
3. To impart basic knowledge of research 4. To enable the students to apply the simple statistical tools in business research MODULE-1Research-Meaning-Definition-Business Research-Types of Research (Pure, Applied, Exploratory, Descriptive, Empirical, Analytical, Qualitative and Quantitative)Research process- Primary and Secondary Data-Methods of data Collection- Census and Sampling-methods (Probability sampling and non probability sampling) Cross tabulation-Analysis of data. (15hrs) MODULE-2Correlation (Un grouped data Only)- Concept-Types of Correlation-methods-Karl Pearsons Co-efficient of correlation-Spearmans Rank correlation co-efficientprobable error-Regression analysis (Un grouped data Only)-Concepts-lines of Regression-Regression Equation under Algebraic method and standard error. (15hrs) MODULE-3Probability-Meaning-DefinitionBasic terms-conceptsApproaches to assigning probability-Permutation and combination-Theorems of Probability-Addition Theorem115
Multiplication theorem-Conditional ProbabilityTheoretical distribution- Binomial-Poisson-Normal (25hrs) MODULE-4Testing of Hypotheses-Procedure-Null hypothesesAlternative Hypotheses-Level of significance-Degrees of freedom-Type 1 Error-Type 11 Error (theory only)-Chisquare test-Condition for validity of Chi-square test-Test for goodness of fit-test for independence (both theory and problems) (12hrs) MODULE-5Report writing-Integral part of report-Characteristics of a good report-Contents of a report-Bibliography. (5hrs) Practical Work- Collect a published report of a survey conducted by a magazine/ news paper SUGGESTED READINGS 10. 11. 12. 13. 14. 15. 16. 17. 18. Gupta, S.P, Statistical Methods. Gupta, C.B, Introduction to statistics. Desai, S.S, Business Statistics. Gupta, S.C, Fundamentals of Statistics. Elhance.D.N, Fundamentals of Statistics. Kothari, C.R, Research methodology. Sekharan, Uma, Research Methods. Collis, Business Research. Schwab, Research Methods for Organisational Studies.
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CORE-5
3. To make the students explore with the fundamental principles of insurance 4. To impart knowledge on practice of insurance business. MODULE-1Introduction-Definition-Role and importance-Insurance contract-principles of Insurance-Insurance and assuranceTypes of insurance-life- General-introduction to IRDA Act. (10hrs) MODULE-2 Life insurance-features-classification of policiessurrender value-Introduction to Actuarial science-bonusPolicy conditions-application and acceptance-prospectusproposal forms and other related documents-Age proofSpecial reports-assignments-Nomination-loans-surrenderFore closure-Policy-Maturity claims-survival benefitPayments-death claims-Waiver of evidence of title-Early
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claims-Claim concession-Presumption of death-Accident and disability benefits-Settlement options. (12hrs) MODULE-3Marine Insurance-Nature-Insurance policies-Policy conditions-Clauses-marine losses-Payment of claims(8 hrs) MODULE-5Fire Insurance-Nature and use-Contracts-kinds of policiesPolicy condition-clauses-Payment of claims-Re-insuranceMiscellaneous Insurance- Health insurance-Motor insurance-Burglary and personal accident Insurance in India-Urban-non traditional Insurance. (12 hrs) MODULE-5Accounting and Finance Accounting for insurance business Compliance with IRDA rules Taxation. Investments evaluation of investments Capital structure - Cost of capital Solvency margin and compliance. Financial ratios critical rations and analysis, control system. Insurance company output and cost. Difference in Accounting Practices between Life and General Insurance Reserve funds Investments Capital structure Solvency margin Deposits with Government (12hrs)
SUGGESTED READINGS 11. Mishra.M.N : Insurance Principles and Practice 12. Pande : Insurance Principles and Practice 13. Mathew.M.J : Insurance Principles and Practice 14. Arthur Williams.C, Jr., Michael L.Smith, Peter C Young : Risk Management and Insurance 15. Gupta O.S : Life Insurance 16. Vinayakam N, Radhaswamy and Vasudevan.S.V : Insurance Principles and Practice 17. Mishra.M.N : Life Insurance Corporation of India, Vol. I,II & III 18. Srinivasan M.N : Principles of Insurance Law 19. New & Bacon : Principles and Practice of Life Assurance 20. Sharma R.S : Insurance Principles and Practice 118
CORE-6
OBJECTICE-
119
MODULE-1Company-Definition-CharacteristicsAdvantages and Disadvantages-Illegal Association-corporate veil-Lifting the corporate veilpromotionPromoter-positionIncorporation-procedure-Documents to be filedCertificate of incorporation-Procedure-Effect of registration-Pre-incorporation contract-memorandum of association-Articles of association-Doctrine of ultraviresdoctrine of indoor management-Doctrine of constructive notice-Prospectus-registration- Contents-statement in lieu of prospectus-Deemed prospectus-Shelf ProspectusRed herring-Abridged prospectus-liability for misstatement in prospectus-commencement of business. (15hrs) MODULE-2 Management and Administration-Directors-appointmentQualification and disqualification-Qualification sharesposition of directors-powers and duties-Retirementvacation of office-Liabilities of directors-Removal of directors. (10hrs) MODULE-3 Corporate Governance-meaning-Backgroundimportance-CG in India-statutory measures-SEBI regulation-Clause 49 of listing agreement-Constitution of board of directors-Audit committee-Provisions under section 292A of Companies Act-Remuneration of directors-Board procedure-CEO/ CFO certification-Role of management-Information to share holders-CG Report-Non mandatory requirements ie.. Chairman of boardRemuneration committee-Share holders rights-Postal ballet-whistle blower policy-Benefits of Corporate Governance (15hrs)
MODULE-4Company meetings-Kinds of companies-essentials of valid meeting-Chairman-agenda-Minutes-Quorum-Motion-Types of motion-Interruption of debate-Proxy-poll-Modes of poll-Resolution-Types of resolution-Motion vs. Resolution. (12hrs) MODULE-5Winding up of companies- Modes-Compulsory winding upGrounds and procedure-Liquidator-Duties and functionsContributories-Voluntary winding up- Types-Winding up under the supervision of the court-Effects of winding upDefunct companies. (10hrs)
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SUGGESTED READINGS 1. 2. 3. 4. 5. 6. M.P.Tanton, Text book of Company Law R.R.Gupta, and V.S.Gupta, Indian Company Law S.C.Kuchaal, Secretarial Practice Ashok K Bagrial, Company Law Indian Companies Act with amendments. Corporate Law and Governance, L.R.Potty.
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COMMON COR-2
MANAGEMENT INFORMATION SYSTEM Instructional Hrs-72 OBJECTIVE. Credit-4
MODULE-1Communication-Need-Process-Types-Oral-written-VerbalNon verbal-Internal, External- Non-verbal communication-Body language-Kinesics, Proxemics-Para language-Channels-Barriers-Principles of effective communication (15hrs) MODULE-2Job application letters-Resume-CV-Reference and recommendation letters-Employment letters-Online application-Soft skill (15hrs) MODULE-3Business letters-Parts and layout of business lettersBusiness enquiry letters-offers and quotation- Orders and execution-grievances and redressals. Sales letters-Follow-up letters-Circular letters-Status enquiry-Collection letters-Preparation of partnership deed-power of attorney. (20hrs) MODULE-4Impact of IT on communication-Role of computersInternet-E-mail-Telephone-voice mail-SMSVideo conferencing- Teleconferencing. (10hrs) MODULE-5Introduction to Management Information Definition-Need-Benefits-Functions-ObjectivesSystem-
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Characteristics-Role of MIS-Relationship between decision making and MIS. (12hrs)
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CORE-7
OBJECTIVE3. To help students to understand the concept of marketing and its applications. 4. To make the students aware of modern methods and techniques of marketing. MODULE-1Marketing management-Introduction-Definition of marketing and marketing management-Marketing concepts and functions-Marketing mix(10hrs) MODULE-2Market segmentation-Concept-NeedBasis-Market targeting-Market positioning-Understanding consumer behaviour-Buying motives-Factors influencing consumer buying decisions. (15hrs) MODULE-3Marketing of products-Product-Meaning-Product development-Product mix-PLC-Branding-brand equityBrand loyalty-Trade mark-Packaging and labeling-Pricing of products-Factors influencing pricing-Pricing policies and strategies-Types of pricing. (17hrs) MODULE-4Logistic and supply chain management-Its elementsChannel of distribution-types-Factors affecting the choice of a channel of distribution. 124
(10hrs) MODULE-5Emerging trends in marketing-Modern marketing-Direct marketing-E-Marketing-Tele marketing-Viral marketingRelationship marketing-Social marketing-DemarketingRemarketing-Synchro marketing-Service marketing. (20hrs)
125
CORE-8
MODULE-1Final accounts of sole traders-Principles of materialityConsistency-prudence-Timeliness-Substance over formMatching principle-Accounting standards-Meaning and scope-Capital and revenue expenditure-Capital and revenue receipts-Adjusting-Closing and rectification entries-Trial balance-Trading and profit and loss accountBalance sheet-Preparation with all adjustment including overcast and under cast of both opening and closing stock-An over view on AS-1, 2, 4, 5, 6, and 10. (20hrs) MODULE-2Accounts of incomplete records-Features of single entryDistinguish between single entry and double entryDefects of double entry-Profit determination under single entry-Capital comparison method-Conversion methodSteps for the conversion of single entry in to double
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entry-Preparation of Trading and profit and loss account under conversion method. (20hrs) MODULE-3Royalty accounts-Meaning-Minimum rent-Short workingRecovery-Special circumstances-Adjustment of minimum rent in the event of strike and lockouts-Government subsidy incase of strike or lock outs- Journal entries in the books of lessor and lessee-Preparation of Minimum rent-Short working-Royalty accounts.(Excluding sublease) (15hrs) MODULE-4Branch accounts-Objectives-features and typesAccounting for branches keeping full system of accounting-Debtors system- Stock and debtors systemIndependent branches and Incorporation of Branch trial balance in the books of H.O-Cash in transit and goods in transit-Consolidated balance sheet. (20hrs) MODULE-5Accounting for consignment-Meaning-important termsJournal entries in the books of consigner and consigneeGoods send at cost or invoice price-Preparation of consignment account-Consignees account-Valuation of stock-Normal loss and abnormal loss. (15hrs) SUGGESTED READINGS 1. 2. 3. 4. 5. 6. Jain.S.P and Narang.K.L : Advanced Accountancy Maheswari.S.N and Maheswari S.K : Advanced Accounting Paul.K.R : Corporate Accounting Dr. S.M.Shukla and Dr.S.P.Gupta : Advanced Accounting M.C Shukla and T.S.Grewal : Advanced Accounts Rawat.D.S : Business Accounting 7. Jayapandian. S, Accounting for Managers.
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COMMON CORE-3
MODULE-1Overview of Electronic Commerce-Introduction to Ecommerce Concepts, features and functions Operation of e-commerce Infrastructure for E-commerce Application of E-Commerce in Direct Marketing and Selling, Value Chain Integration, Supply Chain Management, Corporate Purchasing, Financial and Information Services (12 hrs) MODULE-2E-Commerce Models and Strategies -Types of E-commerce : B2B, B2C, C2C C2B- Business Models for E-Commerce128
Brokerage Model, Aggregator Model, Info-mediary model, Community Model, Value chain model, Manufacturer model, Advertising Model, Subscription model- Electronic Data Interchange Mobile Commerce and Web Commerce - Introduction to ERP-Components. (18 hrs) MODULE-3 Electronic Payment Systems -Overview of Electronic Payment Systems, Cybercash (Customer to Merchant Payments, Peer to Peer Payments, Security).Smart Card (Card Types, Closed or Open Security, Privacy, Card Costs, Non Card Costs), Electronic Banking, Electronic Fund Transfers. (12 hrs) MODULE-4 E-Commerce Security-Introduction to Security Passwords Viruses Firewalls - Encryption (PGP, SHTTP, SSL) - digital signature digital certificate - other security measures (12 hrs) MODULE-5 Setting up of E-Commerce Business-Web development Promotion of the web sites Trust building Loyalty building Marketing and branding - Online transactions Management and control Product delivery Settlement. (18 hrs)
SUGGESTED READINGS 7. Doing Business on the Internet E-Commerce (Electronic Commerce for Business) S. Jaiswal,Galgotia Publications. 8. E-Commerce: An Indian Perspective, P.T.Joseph, S.J., PHI. 9. Web Commerce Technology handbook: Daniel Minoli and Emma Minoli, TMH 10. Business on the net: An Introduction to the whats and hows of e-commerce: Agarwala and Lal, Macmillan India Ltd. 11. E-Commerce, the Cutting Edge of Business: Kamalesh K Bajaj and Debjani Nag, TMH
129
12.
E-Commerce: Schneider, Thomson Publication
CORE-9
BUSINESS MANAGEMENT Credit-2
To familiarise the students with the concepts and principles of Management
MODULE-1Management: Introduction - Meaning, nature and characteristics of Management - Scope and functional areas of management - Management as a science art or profession - Management &Administration - Principles of 130
management - Social responsibility of management.Contributions of F.W.Taylor and Henry Fayol-Emergence of Japan as an industrial giant. (8hrs) MODULE-2 Planning-Nature, importance and purpose of planning Planning process, Objectives - Types of plans MBOFeatures-steps. (5hrs) MODULE -3 Organising and Staffing : Nature and purpose of organisation, Principles of organisation - Types of organization Organisation Chart- Organisation manualDepartmentation, Committees Authority-Deligation of AuthorityResponsibility and accountabilityCentralisation Vs decentralisation of authority - Nature and importance of staffing - Process of selection & recruitment. (10hrs) MODULE -4 Directing : Meaning and nature of directing Motivation- meaning-importance-Theories of Motivation (Maslows,Herzberg, McGregors, X & Y theory) Leadership-Meaning-Styles Managerial Grid by Blake and Mounton-Likerts Four level model-Coordination-Meaning and importance. (8hrs) MODULE-5 Controlling: Meaning and steps in controlling - Essentials of a sound control system - Methods of establishing control-Control by Exception. (5hrs) SUGESTED READINGS 7. Koontz & ODonnell, Management. 8. Appaniah & Reddy, Essentials of Management. 9. L M Prasad, Principles of management. 10. Rustum & Davan, Principles and practice of Management. 11. Srinivasan & Chunawalla, Management Principles and Practice. 131
12.
S V S Murthy, Essentials of Management.
CORE-10
CAPITAL MARKET
132
Credit-4
3. To give the students an overall idea about Capital market.. 4. To familiarise the students with capital market operations in India. MODULE-1 The Indian financial system-Components- Role and functions-Recent development in the Indian financial system-Financial market-Classification-Industrial security market-Government security market-Money marketCapital market and money market-Money market instruments. MODULE -2 functionsSEBI-Establishment-Objectives-Powers (10hrs) and (5hrs) MODULE -3 Primary market-Functions of new issue marketMethods of floating new issue-IPO-FPO-Public issuebonus issue-Right issue-Private placement-Book buildingESOP-Intermediaries in the new issue market-Registrars to the issue-brokers to the issue-Bankers to the issueUnderwriters. (20hrs). MODULE -4 Secondary market-Role and functions of Stock Exchanges-Members of the Stock ExchangesClassification-type of speculators-Speculative transaction-listing of securities-Classification of listed securities-Methods of trading in a stock exchange-Screen based trading-on line trading-Depository system-Stock market indices. (20hrs) MODULE -5 Stock exchanges in India-NSE-BSE-MCX-Major international stock exchanges-Derivatives-features of derivatives-Types of derivatives-Derivative instruments-
133
Futures-Options-Swaps-Currency futures in India-Recent trends in capital market. (17hrs) SUGGESTED READINGS 10. Gupta N.K and Monica Chopra : Financial Markets Institutions and services 11. Yogesh Maheswary : Investment Management 12. Kevin. S : Security Analysis and Portfolio Management 13. Preethi Singh : Dynamics of Indian Financial System 14. Sojikumar.K and Alex Mathew : Indian Financial System and Markets 15. Bharathi. V.P.Pathak : Indian Financial System 16. Khan. M.Y : Financial Services. 17. International Trade and Financial Environment. 18. Gupta N.K, Monica Chopra, Financial Markets, Institutions and Services.
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CORE-11
OBJECTIVE-To provide a thorough knowledge about the accounting of companies MODULE-1Redemption of Preference shares, Its conditions- Issue of bonus shares-Guidelines- Under writing-Accounting for Buyback Shares. (10 hrs) MODULE-2Final accounts of Joint Stock Companies-Profit prior to incorporation(20hrs) MODULE-3Amalgamation and external reconstruction-Amalgamation in the nature of merger-purchase-Calculation of purchase consideration (all methods) entries in the books of transferor and transferor companies, Revised Balance Sheet. (Excluding inter company holdings) (22hrs) MODULE-4Internal reconstruction and capital reduction-Accounting treatment and Revised Balance Sheet.
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(10hrs) MODULE-5 Liquidation-Meaning-Preparation statement of accounts. of liquidators final
(10hrs) SUGGESTED READINGS 1. Jain.S.P and Narang.K.L : Advanced Accountancy 2. Maheswari.S.N and Maheswari S.K : Advanced Accounting 3. Paul.K.R : Corporate Accounting 4. Dr. S.M.Shukla and Dr.S.P.Gupta : Advanced Accounting 5. M.C. Shukla and T.S.Grewal : Advanced Accounts 6. Rawat.D.S : Accounting 7. Nirmal Gupta and Chhavi Sharma : Corporate Accounting Theory and Practice.
MODULE-1Entrepreneurship Definition Meaning-ConceptsCharacteristics-Functions-Entrepreneurial traits Motivation; Role of entrepreneur in economic development-Factors affecting entrepreneurial growth. (12 hrs) MODULE-2Types of entrepreneurs- Intrapreneurship -Women entrepreneurship-Problems- -EDP-Steps, contents, Need for training- target group- Contents of the training programme-Special Agencies for Entrepreneurial Development and Training-DIC. (12 hrs)
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MODULE-3
Project Meaning Features-Classification-Project identification-Sources of Ideas-Stages in project identification -Project Life Cycle-Project formulationelements, Feasibility Analysis-Network Analysis-Project Planning (12 hrs)
SUGGESTED READINGS 6. Desai,Vasant : Dynamics of entrepreneurial development and management. 7. Drucker,Peter F: Innovation and Entrepreneurship 8. Gupta C.B., Srinivasan N.P: Entrepreneurship Development in India 9. Arora, Renu., Sood S.K : Entrepreneurial Development and Management 10. Khanka,S.S: Entrepreneurial Development
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CORE-12
3. To provide the students with an overall idea of financial services available in the country. 4. To create an understanding about recent trends in financial services sector. MODULE-I Introduction- Meaning- Types- Fund based financial services, fee based financial services. Merchant Banking- Functions- Regulation of merchant bankers. . 138
(10hrs) MODULE-2 Venture Capital- Features- types- Stages of venture capital finance- Venture capital process- Structure of Venture Capital Funds- Analysing products and services of venture capital funds(12hrs) MODULE-3Leasing and factoring-LeasingEssentialsTypesAdvantages- Limitations Factoring-Types-importancePricing-Factoring services in India.
(10hrs) MODULE-4Mutual funds and securitisation-Mutual funds-MeaningTypes-SEBI Guidelines(over view only) SecuritisationMeaning-Procedure-Securitisation in India. (12hrs) MODULE-5Credit rating-Agencies-Procedure of credit rating-Recent trends in Financial services. (10hrs) SUGGESTED READINGS 11. Gupta.N.K and Monika Chopra : Financial Markets,Institutions and Services. 12. Yogesh Maheswari : Investment Management 13. Kevin. S : Security Analysis and Portfolio Management 14. Avadhani.V.A : Security Analysis and Portfolio Management 15. Donald.M. Fischer : Security Analysis and Portfolio Management 16. Bhole. L.M : Financial Markets and Institutions 17. Bharathi.V. Pathak : Indian Financial System 18. Vasanth Desai : Indian Financial System19. Khan.M.Y : Financial Services. 20. N.K.Gupta, Monika Chopra, Financial Markets, Institutions and Services. CORE-13 COST ACCOUNTING
139
Credit-4
3. To familiarise the students with cost concepts 4. To make the students learn the fundamentals of cost accounting as a separate system of accounting. MODULE-1Introduction to cost accounting-Meaning, definition-Cost concepts-Costing Cost accounting-Cost accountancy-Cost unit-Cost centre-responsibility centres- Profit centre-Cost control-Cost reduction-Objectives of cost accountingDistinction between cost accounting and financial accounting-Methods and techniques of cost accountingAdvantages and disadvantages of cost accounting. (15hrs) MODULE-2Accounting and control of material cost-material purchase procedure-Material stock level-EOQ-ABC, VED and FSN analysis-JIT-Perpectual and periodic inventory system, Continuous stock taking-Material lossesWastage-scrap-Spoilage-Defectives-Pricing-LIFO-FIFOSimple average-Weighted average (20hrs) MODULE-3Accounting and control of labour cost-Time keeping and time booking-Systems of wage payment-Time rate system-piece rate system-Differential piece rate systemIncentive plan-Halsey plan- Rowan plan-Idle timeovertime and their accounting treatment-Labour turnover-Methods of calculating labour turnover. (20hrs) MODULE-4Accounting for over head-Classification of over headPrimary and secondary distribution-Absorption of overhead-Percentage method-Unit rate method-machine hour method-Labour hour rate method-Simultaneous equation method-Over absorption and under absorption. (15hrs)
140
MODULE-5Preparation
of
cost
sheet-Tender
and
quotation-
Preparation of reconciliation statement. (20hrs) SUGGESTED READINGS 7. Adavanced cost accounting-SP.Jain and K.L Narang 8. Adavanced cost accounting, N.K.Prasad 9. Advanced cost accounting, S.N Maheswary 10. Theory and practice of cost accounting, M.L.Agarwal. 11. Cost Accounting, M.C.Sukla and T.S.Grewal. 12. Ahmmad Naseem, Introduction to Cost Accounting.
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CORE-14
SPECIAL ACCOUNTING Credit-4
The purpose of the paper is to acquaint the students with advanced accounting principles and procedures.
MODULE-1Accounts of banking companies-Meaning of banking companies-Important provisions of banking companies Act, 1949-preparation of final accounts of banking companies-Profit and loss account, Balance sheet, transactions of special type- Asset classification and provisions-Non performing Assets. (30hrs) MODULE-2Accounts of Insurance Companies-Insurance companiesspecial terms-Final accounts-Accounts of life insurancerevenue account, Profit and loss account and balance sheet ( As per IRDA regulation Act-2002)-Determination of profit in life insurance business-valuation balance sheet-Accounts of general insurance companies-(Fire and Marine only)-Revenue account-Profit and loss account and Balance sheet ( As per IRDA Regulation Act) (30hrs) MODULE-3Investment account-cum-interest-Ex-interest-Cum dividend-Ex dividend-treatment of bonus share-Right shares-Preparation of investment account-(As per AS-13) (15hrs) MODULE-4Insurance claims-Types of claims-loss of stock policyAscertainment of the value of stock on the date of fireAscertainment of actual amount of claim to be lodgedAverage clause-Loss of profit policy-Procedure to ascertain amount of claim.
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(18hrs) MODULE-5Computerised accounting-Tally package (9.0)Introduction to Tally-Features-Steps in using Tallycreation of company-Ledger accounts-Voucher entryViewing final accounts. (15hrs) SUGGESTED READINGS 1. 2. 3. 4. 5. 6. 7. Jain.S.P and Narang.K.L : Advanced Accountancy Maheswari.S.N and Maheswari S.K : Advanced Accounting Paul.K.R : Corporate Accounting Dr. S.M.Shukla and Dr.S.P.Gupta : Advanced Accounting M.C. Shukla and T.S.Grewal : Advanced Accounts Rawat.D.S : Accounting Nirmal Gupta and Chhavi Sharma : Corporate Accounting Theory and Practice
143
CORE-15
3. To acquaint the students with different methods and techniques of costing. 4. To enable the students to identify the methods and techniques applicable for different types of industries. MODULE-1 Introduction to the and techniques in costing Meaning costingMeaningQuantity. application of costing methods business decision making-Job Procedure Accounting. Batch ProcedureEconomic Batch (10hrs) MODULE-2 Contract costing-Meaning-Objectives-Work certified and uncertifieddetermination of profit on incomplete contract-Working progress-Balance sheetEscalation clause-Retention money-Cost plus contract. (15hrs) MODULE -3 Process Costing Process Accounts Process Losses Abnormal gain and its treatment Joint products and By-products Methods of apportioning Joint costs.
144
(20hrs) MODULE -4 Marginal Costing Meaning-DefinitionDifference between marginal costing and absorption costing and differential costing-Advantages and disadvantages-Break Even Analysis Cost Volume Profit analysis Simple break even chart- Decision making Pricing decisions-Key factor-Make or buySales mix-acceptance of order. (25hrs) MODULE-5Budget and budgetary control-Meaning and definition- Objectives-Relation with planning and control-Budget centre-Budget manual-Budget committee-Preparation of cash budget and flexible budget-Zero base budgeting-Performance budgeting(20hrs)
SUGGESTED READINGS 9. Jain. S.P and Narang.K.L : Advanced Cost Accounting 10. Prasad.N.K : Advanced Cost Accounting 11. Khan.M.Y and Jain.P.K : Advanced Cost Accounting 12. Thulsian P.C : Practical Costing 13. Arora.M.N : Principles and Practice of Cost Accounting 14. M.L Agarwal : Advanced Cost Accounting 15. Bendrey, Essentials Of Management Accounting. 16. Murthy R.V.V, Cost and Management Accounting.
145
CORE-16
3. To familiarize the students with the principles and procedure of auditing. 4. To enable the students to understand the duties and responsibilities of auditors and to undertake the work of auditing. MODULE-I Introduction - Meaning and objectives of auditing Types of audit- Audit programme - Audit Note Book Working papers -Evidences- Considerations before commencing an audit work- Routine checking and test checkingQualifications of an auditor- Liabilities of an auditor in case of negligence-Misfeasance-Criminal liability-Liability towards third parties. (15 hrs) 146
MODULE-2Internal control- Internal check and internal audit - Audit Procedure. Vouching-requirements of a voucher Vouching of cash sales, receipts from debtors, cash purchases, payment to creditors, payment of wages, purchase of land and buildings Duties of an auditorVerification and valuation of assets and liabilities Methods Duties of an auditor. (25hrs) MODULE-3Audit of limited companies Company auditor Qualifications disqualifications- Appointment Rights, duties and liabilities Removal. Share capital and share transfer audit Audit Report Contents and types. (20hrs) MODULE-4InvestigationDistinction between audit and investigation Types of investigative audit where fraud is suspected- On acquisition of a running business. (15hrs) MODULE-5 Recent trends in Auditing- Nature and significance of Cost audit-Objectives Tax audit-objectives Management audit-objectives- Social audit- ObjectivesGovernment auditObjectives-Performance auditObjectives-Auditing in EDP (Electronic Data Processing) environment-Audit Assurance Standards-Meaning and scope. (15hrs)
SUGGESTED READINGS 8. Sharma .T.R : Auditing 9. Tandon.B.N : Practical Auditing 10. Saxena and Saravanavel : Practical Auditing 11. Ravinder Kumar and Virender Sharma : Practical Auditing 12. Jagadeesh Prakash : Principles and Practices 13. Raman.B.S : Auditing
147
14.
Dinkar Pagare
: Auditing.
CORE-17
ACCOUNTING FOR MANAGERIAL DECISIONS Credit-4 to interpret financial
Instructional Hrs-90 OBJECTIVE3. To equip statements. the
students
148
4. To enable the students to have a thorough knowledge on the management accounting techniques in business decision making. MODULE-1 Financial statements-Meaning-EssentialsImportance-Characteristics-Nature-Limitations-Analysis and interpretation of financial statements- Objects and importance of analysis and interpretation-Types of financial analysis-External analysis-Internal analysisHorizontal analysis-Vertical analysis-Methods and techniques used in financial analysis-Comparative statement-Common size statement-Trend analysis. (15hrs) MODULE-2Ratio analysis-Introduction-Meaning and definitionObjectives-Importance and uses-Limitations-Classification of ratios-short term liquidity-Current ratio-Quick ratioAbsolute liquidity ratio-Long term financial ratios-Debt equity ratio-Proprietary ratio-Solvency ratio-Fixed assets ratio-Debt service ratio-Ratio of long term debt to share holders fund-General profitability ratios-Overall profitability ratios-Return on share holders funds-Return on equity capital-EPS-Return on capital employed-Capital turnover ratio-Dividend yield ratio-turnover ratiosPreparation of Trading and profit and loss account and balance sheet by using ratios. (25hrs) MODULE-3Fund flow analysis-Introduction-meaning and definition of fund-Need for fund flow statement-managerial usesLimitations-Procedure for the preparation of fund flow statement-Schedule of changes in working capital. (20hrs) MODULE-4Cash flow statement-introduction-Meaning-UtilityComparison between fund flow statement and cash flow statement-Preparation of cash flow statement. (As per AS-3) (15hrs) MODULE-5Responsibility Fundamental accounting-Meaning and definitionaspects-features-Advantages-
149
Disadvantages-Steps involved-Responsibility centre and its types. (Theory only) (15hrs) SUGGESTED READINGS 10. Man mohan, Goyal.S.N : Principles of Management Accounting. 11. Shashi.K.Gupta and Sharma.R.K : Management Accounting 12. Gupta.S.P and Sharma.R.K : Management Accounting 13. Kulshustia and Ramanathan : Management Accounting 14. Maheswari.S.N : Management Accounting and Financial Control. 15. Pandey .I.M : Principles of Management Accounting 16. Khan.M.Y & Jain.P.K : Management Accounting 17. Revi.M.Kishore : Management Accounting 18. Jhamb H.V, Fundamentals of Management Accounting.
150
OPTION-1 FINANCE AND TAXATION CORE (OPTIONAL)-1 FINANCIAL MANAGEMENT Credit-3 Instructional Hrs-90 OBJECTIVES3. To build a thorough understanding of the central ideas and theories of modern finance 4. To relate theory to practice so that students learn the practical applications of Financial Management concepts.
MODULE-1Introduction-Meaning of finance, Financial Managementimportance, scope and objectives of Financial Management-Profit Maximisation Vs Wealth maximization.-Finance function-Time Value of money, concepts of compounding and discounting.-(Theory only) (15hours) MODULE-2Financing Decisions-Sources of finance Equity, debt, preference-Cost of capitalConcept, importance, measurement of specific costs- Cost of debt, redeemable and irredeemable debt.-Cost of preference share capitalredeemable and irredeemable-Cost of equity capital, cost of retained earnings-Overall cost of capital-Assignment of weights-Book value and market value weights-Mechanics of computation of overall cost of capital (Simple Problems) (20 hours)
151
MODULE-3
Capital Structure-Meaning of capital structureCapital structure Vs Capitalisation-Optimum capital structure-Capital structure theoriesNet Income Approach, Net Operating Income Approach, ModiglianiMiller Approach, Arbitrage Process; Traditional ApproachFactors determining capital structure-Leverage-meaning, types-Operating Leverage- Meaning and computation -Financial leverage- meaning and computation-Composite leverage- Meaning and computation (Theory and problems)) (20 hours) Working capital-meaning-definition-importanceGross working capital, Net working capital-Factors determining the working capital- Estimation of working capital requirements. (20hrs) Dividend Decisions-Dividend Policy-Conservative Vs Liberal policy-Pay-out ratio, Retention ratio-Dividend theories-Irrelevance theory-Modigliani-Miller Hypothesis; Relevance theories-Walters Model, Gordons ModelDeterminants of dividend policy-Bonus shares, Stock splits. (15hrs)
MODULE-4
MODULE-5
152
CORE (OPTIONAL)-2
VALUE ADDED TAX-CONCEPTS AND PRACTICES Credit-3
The objective of the course is to provide an understanding of the concept of Value Added Tax Scheme and provide an insight into the aspects and procedures in connection with Kerala Value Added Tax Act and Rules, which are useful to the emerging entrepreneurs. The course also aims to enable the students to practice as tax consultants after graduation.
MODULE-1Value Added Tax Introduction Meaning and Concepts Evolution Features of VAT Objectives How does VAT work? KVAT Act 2003 History Objectives Definitions of Assessee - Assessing Authority Books of Accounts Business Capital Goods - Casual Trader Dealer Goods Input Tax Output Tax Manufacture Non Resident Dealer Person Place of Business Reverse Tax Sale Sale Price Taxable Turnover Total Turnover Turnover Works Contract Zero Rate Sale 153
Authorities under KVAT Act Commissioner Powers Appellate Tribunal Constitution Functions Chairman Settlement Commission Constitution Functions Chairman (18 Hrs) MODULE-2Incidence and Levy of Tax - Liability to collect and remit VAT - Liability to pay tax - Rates as per schedules Presumptive tax Trade discount Payment of tax at compounded rate Input tax credit Cases where input tax credit is not allowed (a brief study only) Special rebate Refund of input tax in case of export/ interstate sale Reimbursement of tax under sec 14 Determination of taxable turnover Net Tax payable (12 Hrs) MODULE-3Provisions under KVAT Act 2003 & KVAT Rules 2005 regarding: a) Registration of dealers Who are liable to get registered Application and procedure Certificate of registration Security to be furnished Suspension and Cancellation Issue of Permit b) Filing of returns various types of returns e-filing documents to be submitted Returns to be filed by Casual trader, head office of a branch, records by owners of vehicles and vessels
c) Assessment Self assessment assessment in case of non-filing of return or defective return Visit to dealers premises & audit of accounts and records Audit assessment Best Judgment Assessment Assessment of escaped turnover Protective assessment - Assessment of legal representatives. d) Payment and recovery of tax Recovery of penalty Modes of recovery e) Maintenance of accounts by dealers Credit notes and debit notes Audit of accounts and certification of return Power to order production of accounts Power of entry, inspection Search and seizure of documents Purchase of goods to prevent undervaluation establishment of check posts and documents to be carried Inspection of goods in transit and transit pass 154
(40 Hrs) MODULE-4Appeals and Revisions - Appellate mechanism and procedures Appeals to Deputy Commissioner Revision by Deputy Commissioner suo motu - Revision by Deputy Commissioner on application - Revision by Commissioner suo motu - Revision by Commissioner on application Appeal to Appellate Tribunal Filing of application for settlement of cases Appeal to High court (12 Hrs) MODULE-5Offences under KVAT Act/Rules Offences- Imposition of penalty by authorities Penalty for default in Payment of tax- penalty for transport of goods without recordspenalty for prevention / obstruction of survey or inspection, penalty for submitting untrue return, penalty for illegal collection of tax. Other provisions regarding Power to summon Witnesses & Cause production of documents Person entitled to appear before authority, rounding off of turnover, tax service of notice refund power to withhold refund time limit for disposal of appeal or revision KGST Act 1963 to have limited application (8 Hrs) Practical Work/Assignment Collection and filling up of various forms under KVAT Act/Rules Preparation of Returns SUGGESTED READINGS 5. Bare Acts 6. Jose Pottakaran B.Com. F.C.A. The Kerala Value Added Tax Act 2003, Law Books Centre, Banerjee Road, Ernakulam 7. Balram Sangal All India VAT Manual Commercial Law Publishers Pvt. Ltd. Rajendra Market, Delhi 8. Kul Bhushan How to deal with VAT Pearson Education Pvt. Ltd., Delhi CORE (OPTIONAL)-3 INCOME TAX LAW AND PRACTICE Credit-3
155
OBJECTIVE-
To familiarise the students with Income Tax Act 1961 and to enable the students to compute Income taxable under the first three heads of Income.
MODULE-I Introduction Brief History of Income tax in India - Basic ConceptFinance Act- Definition of Income Gross Total Income Total Income Assessee Assessment Year Average Rate of Tax Maximum Marginal Rate Previous Year - Person Finance Act Agricultural Income Partly Agricultural Income - Clubbing of agricultural income with non agricultural income(Integration) Rates of Income Tax Accelerated Assessment Capital and Revenue (15 Hrs) MODULE-2Residential Status- Incidence of tax Income Exempt from tax Heads of Income (15 Hrs) MODULE-3Income from salary Chargeability Definition Perquisites Profit in lieu of salary deductions from salary Provident funds and treatment Computation of income from salary (excluding Fringe Benefit Tax) (25 Hrs)
MODULE-4Income from House Property Basis of Charge Deemed ownership Income from House property exempt from tax Annual value determination in various cases Deductions permissible Unrealised rent and recovery of unrealized rent and arrears of rent Computation of Income from House Property ( 15 Hrs) MODULE-5Profit and Gains of Business or Profession Chargeability Deductions expressly allowed ( a brief study expected) General Deductions Basic concepts relating to calculation of permissible depreciation and related concepts Expenses/Payments not deductible under certain circumstances Expenses allowed on actual
156
payment basis only deemed profits U/S 41 Computation of Profits and Gains of business or profession (20 Hrs) Practical Work Determination of taxable salary of various categories of assessees Collect details regarding latest rates of taxes and amendments in the latest Finance Act SUGGESTED READINGS 5. Students Guide to Income Tax- Dr Vinod K Singhania and Monica Singhania Taxmann Publication 6. Direct Taxes Law and Practice- Dr H C Mehrotra and Dr S P Goyal- Sahitya Bhawan Publications 7. Direct Taxes- V P Gaur and D B Narang Kalyani Publishers 8. Direct Taxes Sri T N Manoharan- Snow White Publications
157
CORE (OPTIONAL)-4
INCOME TAX ASSESSMENT AND PROCEDURE Credit-3
To have an understanding of determination of Total Income and tax payable and to get an overview regarding returns to be filed by an individual and also assessment procedure.
MODULE-1Capital gains Basis of charge Capital Assets Kinds Computation of Short term and Long term capital gains Computation of capital gain in following special cases a) Conversion of capital asset into stock in trade b) Transfer of capital asset by a partner/member to a firm, AOP, BOI c) Compensation on compulsory acquisition of assets and also enhanced compensation d) Right share and Bonus shares e) Converted shares/debentures Capital Gains exempt from tax Capital Gains Account Scheme Computation of Income from Capital Gain ( 20 Hrs) MODULE-2Income from other source General chargeability Specific Chargeability Kinds of securities & grossing up of interest Bond washing transaction Computation Deductions allowed Deduction not permitted Computation of income under the head Income from Other Source ( 15 Hrs) MODULE-3Aggregation and deduction Clubbing of income of other persons Various cases Aggregation of deemed incomesSet off and carry forward of losses-Order of set off Computation of gross total income Deductions under Chapter VI A Deduction for payments or contribution
158
applicable to individuals covered by Sec 80C to Sec 80GGC Deduction under Sec 80U (Deductions for incomes excluded ) Total income Computation of total income (25 Hrs) MODULE-4Various Income Tax authorities Powers and Functions (5 Hrs) MODULE-5Assessment- Assessment procedure Various types of Return of Income Return through TRP PAN Types of Assessment Tax deducted at source- (Brief study only Problems excluded) TCS TAN - A brief study on areas (a) Advance payment of tax (b) Refund (c) Recovery of tax (d) Tax Clearance Certificate Assessment of individuals and computation of Tax (25 Hrs) Practical Work Computation of tax payable by various categories assessment Preparation of return SUGGESTED READINGS 5. Students Guide to Income Tax- Dr Vinod K Singhania and Monica Singhania Taxmann Publication 6. Direct Taxes Law and Practice- Dr H C Mehrotra and Dr S P Goyal- Sahitya Bhawan Publications 7. Direct Taxes- V P Gaur and D B Narang Kalyani Publishers 8. Direct Taxes Sri T N Manoharan- Snow White Publications
159
COMPLEMENTARY COURSE-1 INDIRECT TAXES: CENTRAL EXCISE AND CUSTOMS Instructional Hrs-90 OBJECTIVECredit-4
To have an idea on the basic concepts relating to excise and customs duty and to get an understanding on the valuation rules
MODULE-I Excise duty- meaning- Constitutional background- Law of Central Excise- History-Excise duty under Central Excise Act 1944 and other Acts- Definitions of goods, excisable goods, factory, manufacture- levy of tax-manufacturedeemed manufacture- taxable event for charging excise duty special provisions including 100% EOU/FTZ, molasses in a Khandsari sugar factory, SEZ (Hrs 20) MODULE-2Features of Central Excise Tariff Act, 1985- Classification of goods-HSN system-Rules for interpretation of schedules-valuation- Tariff Value- Transaction value160
definition- features- inclusions and exclusions- time and place of removal-The Central Excise Valuation (Determination of Price of excisable Goods) Rules, 2000valuation under rule 1 to Rule 11- various provisionsvaluation based on MRP (Hrs 20) MODULE-3Exemption from excise duty-refund- concept of unjust enrichment-Consumer Welfare Fund-exemptions or concessions to Small Industries- provisions in briefProvisions under Central Excise Rules 2002 regarding Daily Stock Account, Invoice procedure, Annual financial Statement- PLA/Account Current- TR-6 Challan- basic concept of CENVAT Credit- conditions relating to goodsRules regarding inputs, capital goods and removal of job work(provisions of CENVAT credit regarding services and other provisions excluded) (Hrs 20) MODULE-4Customs duty- meaning- types of duties-definitions under Customs Act of baggage, coastal goods, customs airport, customs port, customs station, land customs station, customs area, dutiable goods, foreign going vessel or aircraft, goods, person in charge, stores, smugglingtaxable event for customs duty-rates of dutyclassification of goods-valuation various rules regarding Valuation(Rule 1 to 10A)- rates of duties on imports and exports- import procedure and bill of entry-transit and transshipment (Hrs 20) MODULE-5Provisions under Customs Act regarding warehousingtypes of warehouses- warehousing bonds- warehousing period-clearance for home consumption-rules and provisions regarding baggage (Hrs 10) SUGGESTED READINGS 1. Indirect Taxes- K. Vaitheeswaran- Snow White publications 2. Indirect Taxes- Nagarajan3. Indirect Taxes- V S Datey- Taxman Publications
161
COMPLEMENTARY COURSE-2 Instructional Hrs-90
WEALTH TAX Credit-4
OBJECTIVE1. To have an understanding on the concept of Wealth Tax and calculation of net wealth and tax payable 2. To enable students in wealth tax planning MODULE-1Wealth tax- meaning- background- definitions- charge of taxpersons liable to tax and not liable- Concept of assets, deemed assets and exempted wealth- incidence of tax (15Hrs)
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MODULE-2Valuation of assets- Self occupies residential house, building, interest in firm or AOP, life interest, jewellery, rules regarding valuation of assets of business.- Problems in valuation (20hrs) MODULE-3Computation of net wealth- Rounding off net wealth-basic exemption- tax payable- rounding off tax- Problems in computation of net wealth and tax (15hrs) MODULE-4Assessment under Wealth Tax Act- Returns- types of return- due date- signing the return-assessment- typesInterest on default in filing return- Assessment in special cases viz. Legal Representatives, executors, partition of HUF, Charitable Trust, assets held by AOP, Persons residing outside India(25hrs) MODULE-5Penalties under Wealth Tax Act- Offences and prosecution- Appeals and Revisions- Settlement of CasesCollection and recovery of tax-refund- Search and seizure- Provisional attachment of property- rectification of mistakes- Wealth Tax Planning (15hrs) SUGGESTED READINGS 1. 2. 3. 4. Direct Taxes: Mehrotra and Goel Direct Taxes- Singhania Direct Taxes- Gaur and Narang ICAI Direct Taxes Module for CA Final
OPTION-2 COMPUTER APPLICATION CORE (OPTIONAL)-1 INFORMATION TECHNOLOGY FOR BUSINESS Credit-3 (60% Theory and 40% Practical) Instructional Hrs-90
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OBJECTIVES: The objective of this course is to make students; 4. Aware of the role of information technology in business. 5. Capable of developing web pages for business and 6. Acquaint with internet as a knowledge management tool MODULE-1Introduction to Information Technology: Information and Communication Technology (ICT) Information systems E-World Introduction to Information Technology Act; Computer Architecture: Input Hardware- Processing & Memory Hardware Storage Hardware Output Hardware Communication Hardware- Computing Technology: Cloud computing (Hrs Theory-8, Practical4) MODULE-2Operating Systems: Concept of operating system WINDOWS,UNIX & LINUX - versions; Windows XP: Managing files & folders Windows Explorer Understanding your computer customization configuring screen, mouse, Printer System ToolsCustomizing windows -Protecting computer. (Hrs-Theory- 8, Practical-16) MODULE-3Network& Communications : Protocols in Computer communicationsWired & Wireless communication Future of communications Satellite Based systems Beyond 3G to 4G- Networks-Benefits of networks-types of networks:WANs. MANs, LANs, WLANs Types of LANs Intranet, Extranet- Virtual Networks Sharing data and hardware in a LAN environment- work group computing & groupware Telecommuting & Virtual offices Network security Firewalls. (Hrs-Theory -8, Practical-4) MODULE-4HTML & Webpage: Introduction to HTML- Essentials Static & Dynamic Web pages Structure of a Web PageDesigning web pages - HTML Tags Text Formats-working with text presenting and arranging text ParagraphsTables in HTML- working with Links, lists, Images, Audio & Video Forms & Frames- Website Management.
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(Hrs-Theory-12, Practical 18) MODULE-5Internet: Exploring Cyberworld Internet working concepts, Devices, Internet Basics History & Architecture -ISP TCP/IP Basics- Domain Name System (DNS) -Wireless internet Mobile IP Mobile TCP GPRS WAP Web services Search Engines - searching, downloading and saving webpages Web browsers Internet ExplorerMozilla FireFox- controlling browser options - Book marks Favourites RSS Internet Terminology -Blogging Podcast. Email- POP3 IMAP - Video Conferencing Internet as a knowledge management tool. (Hrs-Theory-4 Practical-8) Practical Training: 4. Designing a web page for your department 5. Designing a web page for a Retail marketing firm. 6. File Management in Windows (Operations with files & folders) SUGGESTED READINGS

Tata McGraw Hill Company 11. Operating System Concepts (Windows XP update): Avi Silberschatz, Peter Galvin & Greg Gagne Willey India 12. Computer Networks Protocols, Standards and Interface: Uyless Black Prentice Hall India Pvt. Ltd. 13. Web Design Technology Theory and Techniques on the cutting edge : D.P. Nagpal S.Chand & Company Ltd 14. HTML Black Book: Stephen Holzner Dreamtech Press 15. Web Technologies: Achyut S. Godbole & Atul Kahate Tata McGraw Hill Company. 16. Using the Internet: Barbara Kasser Prentice Hall of India Pvt. Ltd. 17. The Complete Reference on Internet:Margaret Lavine Young Tata McGraw Hill Edition. 18. How to do everything with HTML & XHTML A beginners Guide:James Pence Dreamtech Press
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CORE (OPTIONAL)-2
INFORMATION TECHNOLOGY FOR OFFICE Credit-3
(60% Theory and 40% Practical) Instructional Hrs-90 OBJECTIVES-
MODULE-1 Word Processing package: MS-Word 2007: Introduction; Features- Word User Interface Elements; Creating new Documents; Basic Editing, Saving a Document; Printing a Document; Print Preview, Page Orientation- Viewing Documents; Setting tabs-Page Margins; Indents; Ruler, Formatting Techniques; Font Formatting, Paragraph Formatting; Page Setup; Headers & Footers; Bullets and Numbered List; Borders and Shading; Find and Replace; Page Break& Page Numbers; Mail Merging-Spelling and Grammar Checking; Thesaurus; Automating Documents; Macros; Tables; Side-by-side and Nested Tables; Formatting Tables; Drawing; WordArt- Paint brush document templates - E-mail Editor. (Hrs-Theory-6, Practical-12) MODULE-2Desktop Publishing: PageMaker 7.0: Introduction to Desktop publishing as a Process- Pagemaker tools and Pallettes - Working with objects -type Styling options Working with text - formatting options: Leading, Margins and indents - Scaling text-Paragraph formatting options Working with Grids - Creating frames Layers. (Hrs-Theory-6, Practical-12) MODULE-3 Spreadsheet package: Ms-Excel 2007 Introduction, Excel User Interface, Working with cell and cell addresses, Selecting a Range, Moving, Cutting, Copying with Paste, Inserting and Deleting cells, Freezing cells, Adding, Deleting and Copying Worksheet within a workbook, Renaming a Worksheet. Cell Formatting
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Options, Formatting fonts, Aligning, Wrapping and Rotating text, Using Borders, Boxes and Colors, Centering a heading, Changing row/column height / width, Formatting a Worksheet Automatically, Insert Comments, Clear contents in a cell. Using print Preview, Preparing Worksheet for the printer, Selecting Print Area, Margin and Orientation, Centering a Worksheet, Using header and footer, Inserting page breaks, Creating list, Sorting Data. (Hrs-Theory-9, Practical-12) MODULE-4Advanced Features of Excel: All Functions in excel, Using Logical Functions, Statistical functions, Mathematical etc. Linking Data between Worksheet, Elements of Excel Charts, Categories, Create a Chart, Choosing chart type, Edit chart axis - Titles, Labels, Data series and legend, Adding a text box, Rotate text in a chart, Converting a chart on a web page, Saving a chart. Use of Pivot tablesDesigning of Templates in Excel. (Hrs-Theory-9, Practical-12). MODULE-5Presentation Package: Ms-PowerPoint 2007 Advantages of Presentation Screen layout creating presentation inserting slides adding sounds & videos-formatting slides -slide layout views in presentation - colour scheme background action buttons slide transition Custom animation Creating Master slides Managing slide shows - using pen Setting slide intervals (Hrs-Theory-4, Practical-8).
Practical Training: 8. Create a small poster using pagemaker 9. Create a Brochure using pagemaker 10. Prepare Pay rolls in Excel 11. Cell Formatting Conditional 12. Analysis and presentation of data using charts 13. Using Functions 14. Using of Mailmerging feature of word.
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SUGGESTED READINGS 4. Ms-Office 2007: Gini Courter & Annette Marquis BPB Publications 5. Special Edition Ms Excel 2007: Patrick Blattner, Louie Utrich. Ken Cook & Timothy Dyck Prentice Hall India Pvt. Ltd. 6. Mastering PageMaker:Atman Rebecca & Atman Rich BPB Publications
CORE (OPTIONAL)-3
(60% Theory and 40% Practical) Instructional Hrs-90
OBJECTIVE4. To equip the students to meet the demands of the industry by mastering them with industry sought after computerized accounting packages. 5. To expose the students to computer applications in the field of accounting. 6. To develop practical skills in the application of Tally and Peachtree accounting packages. MODULE-1Introduction to Computerised Accounting: Computerised accounting Vs. Manual accounting Merits of Computerised Accounting - Advantage over conventional ERP solutions. (Hrs-Theory-6) MODULE-2Tally 9.0: Introduction to tally Features of Tally; Steps in Accounting using Tally: Creating a anew company (Accounts Only) selecting a company- altering or
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modifying company creation details Accounts Information Creating Groups- Pre-defined groupssingle/multiple groups displaying & altering/deleting groups-Creating Ledger Accounts- single/multiple ledgers - Grouping of ledger accounts viewing, altering and deleting a ledger Vouchers in TALLY entering transactions - altering/deleting a voucher entry configuring vouchers creating vouchers Generating Reports Summary of accounts - Viewing Final Accounts Trial balance- profit and loss account Balance Sheet Configuring Trial balance & Profit & Loss account Ratio Analysis Cash flow and Funds Flow Bank Reconciliation statements (Hrs-Theory-6, Practical-12) MODULE-3Tally (Accounts with Inventory): Need of accounting with Inventory Inventory Items groups units stock groups -creating a single stock group creating a multiple stock group stock categories - stock items creating single/multiple stock items creating Godown creating units of measure Types of Inventory vouchers using inventory vouchers Inventory books Generating Reports (Hrs-Theory-6, Practical-12) MODULE-4Tally Advanced Features: Budget security control in Tally Tally audit TDS ledgers related to TDS creating TDS voucher types TDS Reports VAT Accounting in Tally VAT Terminologies computing VAT ledgers and Vouchers pertaining to VAT VAT Reports (Hrs-Theory-6, Practical12) MODULE-5Peachtree: Company creation chart of accounts Accrual accounting Cash basis accounting various business types General journal entries customer creation vendor creation stock item creation Accounting vouchers - Budgeting Payroll Account Reconciliation
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(Hrs-Theory-10, Practical20)
CORE (OPTIONAL)-4
DATABASE MANAGEMENT SYSTEM FOR BUSINESS (60% Theory and 40% Practical) Credit-3
170
OBJECTIVES-
MODULE-1Database Concepts: Database File structure Database terminology Data entities attributes &Keys DBMS Advantages of Database systems Data Independence Components of DBMS (Hrs- Theory-12) MODULE-2RDMS & Relationships in Database: Data Models Relational Data Model RDBMS Relationships - Types of Relationships one to many one to many many to many defining relationships referential integrity. Public & Primary key. (Hrs-Theory-8 Practical-4) MODULE-3Basic Elements of Ms- Access 2007: Introduction Objects in Ms- Access - Create, open, and close a database -Creating a data table different ways of creating tables Data types - The primary key - Properties of the fields Saving a table - Closing a table - Modifying data tables creating table relationships editing relationships. (Hrs-Theory-8 16) MODULE-4Queries & Forms in Access: Types of queries - Creating a query - saving queries summary queries cross tab queries Action queries Forms - The form's wizard Editing the data in a form - The Form design view - The Form design bar - The Toolbox - Working with controls (Hrs-Theory-8 Practical16) MODULE-5Reports in Access: The Report's wizard - The Report design view - The Report design bar - The Toolbox - The Preview window - Grouping and Sorting - Printing a Report (Hrs-Theory-6 Practical-12) Practical-
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COMPLEMENTARY COURSE-1
PROGRAMMING IN C LANGUAGE
( 60% theory and 40% practical) Instructional Hrs-90 Credit-4
MODULE-1Overview of C programming, Steps in Programme Definition Problem Identification Algorithm Flowchart. (5 hours) MODULE-2C Language Introduction history, importance of C - Coding styles Steps in executing C programs structure of C program C tokens different Data Types and Variables,. (10 hours) MODULE-3Input and Output Operations Scope of variables - Decision Making, Branching and Looping Statements. (Theory: 10 hours, Practical : 20 hours) MODULE-4 Functions Arrays Character Strings Structures Union Pointers (Theory: 10 hours, Practical : 10 hours) MODULE-5File Management.: input and output operations in file Working of file functions, Programming in file. (Theory: 10 hours, Practical : 15 hours)
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Practical Examination (Time : 1 hours) Part A : Part B : Question based on module III or IV (Weight 1) Question Based on Module V (Weight 2)
SUGGESTED READINGS 1. Progaramming in Ansi C - E Balaguruswamy 2. Let Us C

3.
:- Yeshavant Kanetker
Programming with C :- Jayapoovan
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COMPLEMENTARY COURSE-2 6.0
PROGRAMMING WITH VISUAL BASIC
( 60% theory and 40% practical) Instructional Hrs-90 Credit-4
MODULE-1Introduction VB Development Environment Exploring the menu bar Using the toolbox Elements of Visual basic syntax Using literals Declaring and using constants Data types Declaring and using variables Using the operators (10 hours) MODULE -2 Subroutines and functions Looping and decision control structure If / Then / Else Structure Select structure For / next structure Do/ Loop structure While/ wend structure. (Theory: 10 hours, Practical : 15 hours) MODULE-3 Using intrinsic controls Pointer- Label- FrameCheck box- Combo box- Scroll Bar- Timer- Dir list box- ShapeImage- OLE- Picture Box- Text box- Command Button- Option Button- List box- Adding check box controls- Adding combo box(Theory: 10 hours, Practical : 10 hours) MODULE-4Standard MDI form features- Building the MDI form- Using menus- Building a wizard. (Theory: 5 hours, Practical : 5 hours) MODULE-5Database programming- Data view windowQuery designer- Data report designer- Creating a data environment Adding queries to data environment Data controls- ADO- DAO- Connecting to the database Adding records- Editing records Closing the database connection. (Theory: 10 hours, Practical : 15 hours)
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Practical Examination(Time : 1 hours) Part A : Part B : Question based on module II and III (weight 1) Question Based on Module V (weight 2)
SUGGESTED READINGS 1. Programming with Visual Basic 6.0 - Mohammed Azam 2. Visual Basic 6 programming Black Book - steven Holzner 3. Mastering Visul Basic 6 :- Evangelos Petro utsos 4. Starting out with Visual Basic 6 programming :- Tony goddis, Brvce denton
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OPTION-3 MARKETING CORE (OPTIONAL)-1 PRODUCT AND BRAND MANAGEMENT Credit-3
The purpose of this course is to familiarize the students with the concepts and strategies involved in product and Brand management.
MODULE-1 Product management: introduction and importance- role of product manger-product plan and its componentsproduct line-additions, alterations and its deletions. (20 hrs) MODULE -2 Product positioning-kinds-organizing the product teams-product policy-new product demand forecasting models-product portfolio model-perceptual mapping. (20hrs) MODULE -3 New product development- stages-new launch-strategies-mistakes-success and failures. (15hrs) product
MODULE-4Brand managementstrategic issues in brand management-concepts-principles-brand extension-brand stretching-brand equity and its componentsits measurement(20hrs) MODULE-5Co-branding- brand positioning- product management audit-multi branding- Re-branding-packaging methods and strategies (15hrs)
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SUGGESTED READINGS 8. Ramanuj Majumdar. Product Management, Prentice hall of India. 9. K.S.Chandrasekhar- Product Management, Himalaya publishing company. 10. YLR Moorthi Brand management, Vikas publishing house 11. John Philip Jones, What is in a brand? Tata Mc Graw Hill. 12. Brand Management, Test and Cases, S.L.Gupta. 13. Product Management, S.A.Chunnawala. 14. Kotler, Brand Management.
CORE (OPTIONAL)-2 SERVICE MARKETING Instructional Hrs-90 OBJECTICECredit-3
To develop insights into emerging trends in the service sector and tackle issues involved in the management of devices. concept of service-meaning-definition-characteristics-components and tangibilitychallenges and strategies-classification of servicesservice marketing triangle. (10hrs) Marketing mix in service marketing-7 Ps- product decision- pricing strategies-promotion of servicesplacing or distribution of services-additional dimensions-people-physical evidences-process. (15hrs) Consumer behavior in services-customer satisfaction and expectation-gap analysis-quality perceptions in service-service recovery and problem solvingemployees role in service marketing-role of technology (25hrs)
MODULE -1
MODULE -2
MODULE -3
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MODULE -4
Segmentation, positioning, differentiation and retention strategies applicable to service marketing. Relationship marketing. (20hrs) Marketing of services with reference to 4. Tourism 5. Financial Services6. Health (20hrs)
MODULE -5
SUGGESTED READINGS 8. Service marketing-Christopher. Lovelock, 5th edition, pearson 9. Service marketing- Helen Woodruffle, macmillaian India. 10. Service marketing-Rao, Pearson 11. Service marketing, Roland Rust&Anthony Thothy. 12. Service marketing, S.M.Jha. 13. Service marketing, Venugopal and Raghu. 14. Service Marketing, Ramanathan S. CORE (OPTIONAL)-3 INTERNATIONAL MARKETING Credit-3
To acquit the students with environmental, procedural, institutional and decisional aspects of international marketing.
MODULE-1International marketing- Definition, Nature: distinction between International Trade, marketing and business: Planning for international marketing, Marketing research and information system, market analysis and foreign market entry strategies. (20hrs) MODULE -2 International marketing environment-political-legal, cultural economic environment, international institutions, Free trade zone-globalization and its impact on international marketing. (20hrs)
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MODULE -3 Constraints of international marketing- fiscal and non fiscal, non tariff barriers. India and world trade import and export policy-export promotion council-public sector trading agencies (20hrs) MODULE-4Procedure and documents-registration of exportsshipping and transportation-insurance negotiation of documents-export finance (15hrs) MODULE-5International marketing mix-identification of marketsProduct policy-international product life cycle-promotion strategy-pricing strategy-distribution strategy. (15hrs)
SUGGESTED READINGS 6. 7. 8. 9. Pripalomi, V.H, International marketing, prentice hall of India. Keegen, global marketing management, pearson. Cateora Philip, international marketing, Tata mc Graw Hill. Onkivisit, international marketing-analysis and strategies, pearson. 10. Ravi, Aswini, International Marketing. CORE (OPTIONAL)-4 MARKETING RESEARCH Credit-3
To acquaint the students with the method and techniques of marketing research.
MODULE-1Research-types-marketing research-definitionsignificance-areas covered by Marketing research-Market and marketing research-out side agencies and researchreliable information sources in India- limitations of marketing research. (14hrs) MODULE-2Research design-Exploratory-descriptive-diagnosticexperimental-before only-before and after-after only with 180
control-before and after with control-independent and extraneous variable-treatment. (16hrs) MODULE-3Collection of data-primary and secondary-sampling and sampling design-probability and non probability sampling-collection of data-methods for collection of both primary and secondary data-scale of measurement and its basics. (18hrs) MODULE-4Data processing-coding-editing-tabulation-testing of hypotheses- steps-parametric and non parametric testsANOVA (Theory and problems)-MANAOVA-ANCOVA-Chisquare test (Theory and problems) -SPSS. (30hrs) MODULE-5Reporting- Report of research findings-types of reportReport format-Contents. (12hrs) SUGGESTED READINGS 9. Philip Kotler and Gary Armstrong : Principles of Marketing 10. William. J .Stanton : Fundamentals of Marketing 11. Stanton W.J.Etzal Michael and Walker : Fundamentals of Marketing 12. Debbie Gilliland : Marketing. 13. Cranfield School of Management : Marketing Management 14. Mamoria and Joshy : Principles of Marketing 15. Rajan Nair : Marketing Management 16. Ramaswamy and NamaKumari : Marketing Management COMPLEMENTARY COURSE -1 Instructional Hrs-90 OBJECTIVEADVERTISING AND SALES Credit-4
PROMOTION
To make the students aware of the strategy, concept and methods of advertising and sales promotion. 181
MODULE-1Advertising-Meaning-Scope-Objectives-Merits and demerits-Process-developing an advertising programme. (20hrs) MODULE-2Advertisement appealCopy writing-Copy testingAdvertising media-Media planning and strategy-Types of media-Media planning and strategy-Media selectionAdvertisement agency-Selection of agency-Planning advertising campaign-Adverting research-Measuring the effectiveness of adverting-Methods. (20hrs) MODULE-3Social, economical and legal aspects of advertisement. (10hrs) MODULE-4Sales promotion-Definition-Scope-Methods-Sales promotion mix-Developing sales promotion campaignSales promotion budget and its preparation-Effects of sales promotion on brand equity. (20hrs) MODULE-5Personal selling-Nature and importance-Purpose-ProcessTypes of sales persons-Sales force managementEstablishing sales objectives-Recruitment and training of sales force-Evaluating sales force. (20hrs) SUGGESTED READINGS 7. Advertising in the Indian Context, S.A Chunnawala. 8. Advertising, Marketing, and Sales management, Devandra Thakku. 9. Advertising Management, Rajeev Batra.. 10. Advertising, Sales and Promotion Management, S.A. Chunnawala. 11. Sales Promotion and Advertising Management, A.N.Mishra. 12. Marketing, Sales and Customer Service, Jones.
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CONSUMER BEHAVIOUR Credit-4
MODULE-1Introduction-Consumer behaviour concepts dimensions of consumer behaviours application of consumer behaviour knowledge in marketing decisions approaches to the study of consumer behaviour. (18Hrs) MODULE-2 Consumer as an Individual- Consumer needs and motives personality and consumer behavior consumerperception learning consumer attitudes attitude formation and change communication and persuasion self image life style analysis. (16 Hrs) MODULE-3Consumers in their social and cultural settings-Group dynamics and consumer reference groups Family Social class cultural and sub-cultural aspects cross cultural consumer behaviour. (18 Hrs) MODULE-4Consumer decision process and post-purchase behaviourPersonal influence and opinion leadership diffusion of innovations consumerdecision making process models of consumer decision process Nicosia-Howard Sheth and Engel-Kollat model- post purchase behaviour Consumer expectation and satisfaction managing dissonance consumer loyaltytypes of loyalty programmes. (20 Hrs) MODULE-5Additional dimensions -Consumerism consumer protection difficulties and challenges in predicting consumer behaviour online consumer behaviour organizational and industrial buyer behaviour consumer behaviour in Indian context emerging issues. (18Hrs)
SUGGESTED READINGS 183
1. 2. 3. 4.
Suja R Nair, Consumer behavior in Indian Perspective C.N.Sntttkki, Consumer Behavior and Marketing research Desmond, Consumer Behavior Pragya Aggarwal, Consumer Behavior.
OPTION-4 TRAVEL AND TOURISM CORE (OPTIONAL)-1 FUNDAMENTALS OF TOURISM Instructional Hrs-90 Credit-3 OBJECTIVETo provide the basic knowledge of tourism as a growing industrial branch of the Indian Economy
MODULE-1Introduction to tourism industry- meaning and definition of tourism- nature and scope- historical perspective of tourism industry in India- growth of the Indian tourismtourism and culture in the Indian context- institutional and infrastructural support of tourism. (15 Hrs) MODULE-2 Types of tourism- pilgrimage- cultural-folklore-farm-ecobusiness- adventure-rural- cuisine- monsoon- handicraftcommunity-based tourism- domestic and international tourism- sports tourism- health tourism- responsibility tourism [features and characteristicsadvantages and disadvantages of each type]. (10 Hrs) MODULE-3Tourism products- meaning and concept- components- art and architecture- architectural wonders- archaeological sites- monuments- forts and palaces museumstraditions and festivals- nature-based tourismtourism products of India- wild-life sanctuaries-national parkshill-resortsdesert safariIndian beaches and backwaters- Indian folk- culture- customs and costumes. (20 Hrs) MODULE-4 Planning for tourism development. Objective- settingselection and classification of tourism spots- carrying capacity management- determinants of carrying capacity level- development of basic amenities- evaluation of 184
tourism project- development and implementation of tourism master plan. Governmental measures for promoting tourism- sustainable tourism development (20 Hrs). MODULE-5Adversities of tourism- issues of tourism- environmentalecological- cultural- social- diverse habitat- species and community- conservation of ecology- management of adversities of tourism. Alternative tourism- concept and nature- features and trends- space tourism- social tourism- special interest tourism- geological lodginggovernment agency for intervening the issue of adversity- policy of tourism and development- wild-life Protection Act 1972, Air (Prevention and Control of Pollution) Act 1981, Water (Prevention and Control of Pollution) Act 1974, Environmental (Protection) Act 1986. (25 Hrs) SUGGESTED READINGS 6. Aacharya Ram- Tourism and Cultural Heritage of India. 7. Data Bryn- Kerala Festivals and Fascinations. 8. Dr. S. P. Basand- Sushema- Sonia and Chander Mohan- Tourism in the new millennium Challenges and Opportunities. 9. Martin Mowforth and Ian Munt- Tourism and Sustainibility. 10. Shaloo Sharma- Indian Tourism- Policies and Programmes.
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CORE (OPTIONAL)-2 MARKETING OF TOURISM Instructional Hrs-90 Credit-3 OBJECTIVETo portray the marketing practices in tourism industry with a view to enabling the students to promote and sell tourism products as a career.
MODULE-1Concept of marketing of tourism- meaning and definitionidentification of target market market segmentation in tourism industry- classification of the visitor segmentcompetition in tourism industry- developing and selling packages of attraction and amenities- life-cycle of tourism products- Peters inventory of tourism attraction. (10 Hrs) MODULE-2 Tourism Demand meaning and definition- nature and scope of tourism demand- demand indicators- types of demand in tourism industry- determinants of tourism demand- measuring of tourism demand- analysis of tourism market and marketing environment- selection process of tourism product and market- measuring methods of demand of domestic and international tourism- forecasting tourism demand. (10 Hrs). MODULE-3 Pricing in tourism industry- meaning and definitionpricing- cost- value- pricing objectives in tourism- price setting in practice- tactics of price discounting in tourismfactors influencing pricing of tourism products- tools of pricing- cost-oriented pricing- market-oriented pricingtypes of pricing in tourism- Government intervention-
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price-based stratification of tourism products- pricing as a package tool- recent trends and developments in tourism pricing- national and international policies. (20 Hrs) MODULE-4 Tourism Promotion. Basic concepts of tourism promotiontourism promotion- meaning and definition- need and scope- methods and components of promotion of tourism industry- advertising- characteristic features of tourism advertising- special features of text, media and communicability of tourism promotion- net-marketingGovernment, private and public participants in tourism promotion- new generation promotional measures- telemarketing, travel mart and other recent trends. (25 Hrs). MODULE-5 Consumers and Tourism Marketing. Consumers in tourism industry- overall view- tourist- visitor and traveller- motives and priorities of tourism consumersconcerns for ethnicity- comfort recreation- consumer buying behaviour- influential factors of buying behaviour in tourism industry- customer satisfaction and related strategies- competition for visitors and image-markingconsumer rights in tourism industry- national and international policies- role of government and nongovernment agencies to protect the interest of consumers of domestic and international tourism- recent trends of preserving consumers interest in the tourism marketing. (25 Hrs).
SUGGESTED READINGS 6. S. M. Jha- Tourism Marketing. 7. Philip Kolter- Marketing for Hospitality and Tourism. 8. William. J. Stanton- Fundamentals of Marketing. 9. Cravens- Marketing Management. 10. Bezbaruah. M. P. Frontiers of New Tourism.
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CORE (OPTIONAL)-3 TRAVEL AND TOURISM INFRASTRUCTURE Instructional Hrs-90 Credit-3 OBJECTIVETo profile the role of travel and infrastructure in the development of tourism industry.
MODULE-1 Travel, travel agency and tour operation. Concepthistorymeaning- definition of travel from the perspective of tourism- types of travel- travel and excursiontravel agencymeaningdefinitionimportance- types of travel agency- national and international classification of travel agency- role in promoting tourism- tour operators- definition- naturecharacteristic features of tour-operating business- role of tour operators in the growth of tourism industry. (15Hrs). MODULE-2 Functions of travel agency and tour operators. Setting up travel agency- feasibility test and market analysis-
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approval of travel agency by the department of tourism and IATA- incentives available for the travel agenciesfiscal and non-fiscal- functions of travel agent/agencytravel information and counseling- documentation, handling business and non-business clients. The tour operating businessfunctions of tour operatorsformulations of tour packagesdissemination of information on destinations- costing and pricing. (25 Hrs) MODULE-3 Ticketing- meaningdefinition and importance of ticketing in tourism industry- ticketing procedure- One Way [OW], Return Trip [RT], Circle Trip [CT], mixed- class journey- special fares- domestic ticketing procedure. (5 Hrs)
MODULE-4 Travel formalities and regulations- concept- meaning and scope- issues of passports, visa, foreign exchangecustoms and immigrations- air cargo documentationdomestic and international rate- departure and arrival formalities- nature of cargo- security of cargo and its clearanceglobal distribution systeminformation technology and travel formalities. (20 Hrs) MODULE-5Tourism Infrastructure- meaning and scope of tourism infrastructure- transport- roads and canals- building for residential accommodationrecreation centresamusement parksrelationship between tourism infrastructure and the arrival of the international tourists, role of Government in improving and preserving tourism infrastructure, national policy of the Government for promoting infrastructural facilities (25 Hrs) SUGGESTED READINGS 6. David. H. Hawl- Principles and Methods of Scheduling and Reservation. 7. Mohinder Chand- Travel Agency Management- An Introduction Text. 8. Jegmohan Negi- Travel Agency and Tour Operation. 9. Budher Werth, Haimman- Manual of Travel Agency Practice. 10. CFTAA-IATA- Tickecting Study Material.
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CORE (OPTIONAL)-4 HOSPITALITY MANAGEMENT Instructional Hrs-90 Credit-3 OBJECTIVETo understand the essentials of hospitality management for taking up hospitality business. MODULE-1 Introduction to hospitality management. Concept of hospitality- meaning- definition and nature of hospitalityhospitality in the cultural settings of India- inducting management in hospitality industryhistorical
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perspective of hospitality management- objectives of hospitality management- pre-requisites of hospitality management- hospitality management in the Indian scenario. (10 Hrs) MODULE-2 Organization and function of Hotel Industry. Hotel industry- concept- meaning and scope- functional departments of hotel industry- functions of front-officemanagement of front office- house-keeping functionsnature and dimensionsfood and beveragesmanagements of food services- restaurant- infrastructure and managementfood production infrastructuresupporting services- purchase- storage and sales. (15 Hrs) Accommodation Marketing. Role of accommodation in tourism- types of accommodation- grouping and categorization of hotels- registration forms of hotel ownership- pricing strategies of hotels- price-offs-assweep takers in the competitive economy- promotion of hotel accommodation- domestic and overseas promotionemerging trends in promotion of hotel accommodationpublic relation and hotel industry. (25 Hrs)
MODULE-3
MODULE-4 Managerial issues in hospitality management. Concept of managerial issues- ethical, cultural and social issuesthreats and challenges of managing hotels- trendssuccessful and failure stories of hotel management [case history]- factors responsible for the successful induction of managerial skill in hotel industry- special features of hospitality management in motel and restaurant units. (20 Hrs) MODULE-5 Emerging trends in hospitality management. Changing scenario of the hospitality industry- eco-friendly accommodation- heritage accommodation- seasonality and promoting domestic market for hotel industry- multipurpose accommodation- seminar- conference- business meet- independent guest houses- private agencies in guest house accommodation. Government and hotel industry- fiscal and non-fiscal incentives- challenges of hospitality industry in India. (20 Hrs)
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SUGGESTED READINGS 1. Jungnohan- Hotel for Tourism Development. 2. Manish Rath- Hotel Tourism and Hospitality Management. 3. Travis. E. Liot- Food Services Management. 4. Diswasanth Ghosh- Tourism and Travel Management. 5. Kishan. K. K and Kaimra Robbert- Hospitality Operation and Management
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TOURISM AND CULTURAL HERITAGE OF INDIA Credit-4
To provide the students an insight of the relevance of Indian culture and heritage for the development of tourism industry.
MODULE-1Introduction to the Indian culture. The definition of culture, heritage and civilization, Culture and its determinants- culture society and history- political structure and their impact on culture- outside influences and culture- cultural awareness and history- Indian culture-perspectives for tourism. (15 Hrs). MODULE-2Historical evolution. Harappans period- vedic civilizationBuddhist epoch- Gupta period- early medieval period. Features of Indian cultural heritage- assimilation- unity in diversity- patriarchy and women- syncretic traditionreligious tolerance- the cultural tolerance of the elite and the masses. (15 Hrs) MODULE-3Conservation of culture. Culture of tourism versus tourism of culture- conservation and significanceconservation of natural heritage- conservation of historical heritage- archaeological sites and monumentsworld heritage list- main problems of conservations of monuments- organization of enterprise- conservation and preservation of the artistic and cultural heritage- tourism and culture the views in Indian context. (20 Hrs) MODULE-4Social structure. Socio-historical perspectiveintroduction- Indian society during the vedic period- early vedic period, later vedic period, post vedic period- social and structural change, family, lineage and caste- Gupta and post- Gupta period- social and economic changes. Medieval period- changes in Hindu and Muslim caste. Society and India- a historical perspective- colonial period- post colonial period- contemporary period.
193
(20 Hrs) MODULE-5Emerging trends in hospitality management. Changing scenario of the hospitality industry- eco-friendly accommodation- heritage accommodation- seasonality and promoting domestic market for hotel industry- multipurpose accommodation- seminar- conference- business meet- independent guest houses- private agencies in guest house accommodation. Government and hotel industry- fiscal and non-fiscal incentives- challenges of hospitality industry in India. (20 Hrs)
SUGGESTED READINGS: 1. 2. 3. 4. 5. Jungnohan- Hotel for Tourism Development. Manish Rath- Hotel Tourism and Hospitality Management. Travis. E. Liot- Food Services Management. Diswasanth Ghosh- Tourism and Travel Management. Kishan. K. K and Kaimra Robbert- Hospitality Operation and Management
194
COMPLEMENTARY COURSE-2 TOURISM ENVIRONMENT AND ECOLOGY Instructional Hrs-90 OBJECTIVECredit-4
To provide the basic knowledge of environmental and ecological aspects of tourism industry.
MODULE-1Basic principles of tourism ecology. Ecology and its relevance for the tourism sector- basic properties of ecosystems and their in the context of tourism- diversity (habitat, species, community), absorbing capacity, carrying capacity, resilience, stability dynamics, multifunctionality, integrity and sustainability tourism and environmental linkage. (20 Hrs) MODULE-2Tourism and environment. Introduction to human ecology- tourism geography- pollution ecology- energy environment nexus- non-equilibrium ecology- ecological footprint- ecological and socio-economic indicatorsecological economics- eco tourism and eco-culture tourism- adaptive sustainable management of ecosystems with special reference to tourism. (20 Hrs) MODULE-3Restoration and conservation of ecology. Ethics and code of conduct with special reference to tourism- ethics for eco-tourismmanagement of eco-systemsbasic 195
principles- goals and strategies with special reference to tourism. (15 Hrs) MODULE-4Corporate environmental management. Environmental management system- standardization of environment management system- environment policies- environment guidelines and environment auditinglife cycle assessmentmeasuring environment performanceenvironment reporting. (20 Hrs) MODULE-5 Environmental education and legislation. Need and strategies with special emphasis to tourism- planning for sustainable tourism. Government measures- local self government- role of NGOs, voluntary associations- review of studies of adversities of tourism industry- recent trends. (15 Hrs)
SUGGESTED READINGS 1. Annual series of world resources (WRI), The Hindu Survey of the environment, The status of world environment (UNEP), state of the world (WWI) and World Human Development report (UNDP). 2. Begon, M. J. M. Harper and C. R. Town- Send, 1990 ecology individuals, populations and communities, BlackWell Scientific Publication. 3. Botkin D.B and F. A. Keller, 1998- Environmental science earth as a living planet, Job Wiley and Sons. 4. Briassoulis .H. and Jun Vander Stratutess (wd) 1992Tourism and environment region, enviornmnet and policy issue, Academic Publishers, Netherland. 5. Butler, R.W., 1991- Tourism Environment and Sustainable Development, Environment Conseravation . Chapman J.C. and M. J. Reiss, 1998- Ecology-
6.
Principles and application, Cambridge low-price edition, Cambridge
196
OPEN CORE 1. FUNDAMENTALS OF ACCOUNTING Instructional Hrs-72 OBJECTIVECredit-3
To familiarise the students with the basic accounting principles and practices in business.
MODULE-1Accounting meaning Objects- Concepts and Conventions-Double Entry Books of Accounts Book keeping and Accounting Accountancy The language of the Business World Principles of double entry Advantages of double entry. (20hrs) MODULE-2Journal- Rules of debit and credit - Kinds of Accounts Journalising .
197
(10hrs) MODULE-3Ledger Sub divisions of ledger Account Form of an Account Posting of Journal Balancing of Accounts-Cash book (simple, triple column)-Petty Cash book. (20hrs) MODULE-4Trail Balance Meaning Objects-Summary of Accounting Entries. (10hrs) MODULE-5Final Accounts-Trading and Profit and Loss Account Balance Sheet (without adjustments) (12hrs) SUGGESTED READINGS 7. Advanced Accountancy- R L Gupta and M Radhaswamy. 8. Advanced Accounting - S P Iyengar. 9. Advanced Accountancy P C Tulsian. 10. Elements of Book Keeping and Accounts M C K Nambiar 11. Fundamentals of Accounting S Kr. Paul. 12. Advanced Accounting, M.C.Sukla and T.S.Grewal.
2. BUSINESS ETHICS Instructional Hrs-72 OBJECTIVE: Credit-3
MODULE-1Introduction to Business Ethics: Meaning and concept of Business Ethics Meaning and definition of Ethics Business and factors influencing Business approaches to business ethics Ethical standards in business Ethical foundations of business Significance of ethics and values in business conflicts between business demand and professional ideals Moral principles for business steps to improve the organizations ethical climate. 198
[12 Hours] MODULE-2Corporate governance and Ethics: Meaning and concept of corporate governance Importance of corporate governance Reasons for the growth and demand for corporate governance Corporate governance and ethics corporate policy ethics codes of ethics ethics committees corporate laws and business ethics corporate culture and ethical issues [18 Hours] MODULE-3Social Responsibilities of Business: Concept of social Responsibility of business Responsibilities to share holders Responsibilities to employees Responsibilities to consumers responsibilities to community Responsibility to Govt:- social involvement of business. [18 Hours] MODULE-4Social Audit: Meaning and definition of social audit objectives and benefits of social audit methods of social audit obstacles in social audit social audit in India. [10 Hours] MODULE-5 Business Ethics and Corporate Excellence: Code of ethics in business houses strategies for organisational culture building TQM and ethics process quality- people quality systems quality management quality- care of employees as per statutes. [14 Hours]
SUGGESTED READINGS 5. Business Ethics, Rithu Parnaraj. 6. Ethics and values in Business management, Rinku Sajeev, Parul Khanna 7. Values and Ethics of Business and Profession, S.K.Sarangi.,
199
8. Ethics in Management, Swami Anubhavananda Kumar.
& Arya
3. INSURANCE AND RISK MANAGEMENT Instructional Hrs-72 Credit-3
200
OBJECTIVES 3. To enable the students to understand fundamentals of insurance principles and practices 4. To help the students to adopt insurance as a career MODULE-1 Introduction: History of insurance in General and in India in particular - Basic nature of Insurance - Definition of insurance and its legal position in India - Comparison of Life Insurance with other forms of insurance - Principles of contract and its applicability to the valid insurance contract. (5 hrs) MODULE-2Principles and practices of Life Insurance: Principles of Life insurance Economic principles, legal principles, Actuarial Principles - The basic principles of Utmost good faith and insurable interest and its impact on insurability - Basic elements in computation of premium - Objective of Selection and Classification of Risks - Factors affecting mortality and underwriting of risk-Male and Female Peculiarities of Life Insurance product and the classification - Nature of Group Insurance and types of group Insurance Covers Policy claims and its procedures for settlement of various type of claims Policy document and its various components including conditions and privileges under the policy - Life Insurance organization the distribution system and regulatory requirement. (20hrs) MODULE-3 Principles and practices of General Insurance: Principles of indemnity, proximate cause, subrogation, contribution and sharing - Study of various proposal and policy forms used in general Insurance - Classification of various Non Life Insurance products and the scope of coverage of Fire Insurance and marine Insurance - Discuss the various kinds of Miscellaneous Insurances - the classes of insurances requiring specialized knowledge i.e. Industrial all risk Insurance, aviation insurance, oil and gas insurance - Regulatory Provisions under Insurance Act 1938, and IRDA Act 1999 - Underwriting practice and procedures, types and classification of hazards Settlement of claims, its procedures, different ways of settlement of claims - Policy of conditions having a bearing on - Role of surveyors and loss assessors. (25hrs)
201
MODULE-4Fundamentals of Risk and Insurance: Basic concept of risk, classifications of risks, and process of risk management-Identification and evaluation of risk Risk analysis - Risk control Loss prevention and its importance - Risk financing and transfer of risks - Risk retention and its importance/basis of reinsurance. (10hrs) MODULE-5Principles of Actuarial Science: The theory of probability Mortality tables and construction of mortality tables Well known mortality table and indices for comparison of different mortality tables - Life insurance premiumgeneral consideration - Methods of valuation, data for valuation - Special reserves and adjustments - Surplus and its distribution. (12hrs) SUGGESTED READINGS 11. Mishra.M.N : Insurance Principles and Practice 12. Pande : Insurance Principles and Practice 13. Mathew.m.J : Insurance Principles and Practice 14. Arthur Williams.C, Jr., Michael L.Smith, Peter C Young : Risk Management and Insurance. 15. Vinayakam N, Radhaswamy and Vasudevan.S.V : Insurance Principles and Practice 16. Sharma R.S : Insurance Principles and Practice 17. Dhavi B.S : Insurance Principles and Practice 18. Dinsdale M.A : Elements of Insurance 19. Robery Riegel and J.S.Miller : Insurance Principles and Practices. 20. Insurance Regulatory Development Act 1999 and other relevant Acts.
202
4. CAPITAL MARKET AND INVESTMENT MANAGEMENT Instructional Hrs-72 OBJECTIVECredit-3
To familiarize the students with the nature and functioning of the capital market in India and enable them to learn management of investments.
MODULE-1Introduction: Meaning and importance Structure of Indian financial system money market and capital market characteristics of capital market in IndiaInstruments in capital market: equity shares, preference shares, debentures, bonds, Govt. securities, and new instruments Recent developments in the Indian Capital market. [15 Hours] MODULE-2Primary and secondary market: Primary market: Definition and functions Methods of New issues, Right issue Operators in the new issue market: Managers to the issue, underwriters, brokers to the issue Merchant banking Minimum subscription allotment Listing. Secondary Market: Stock exchanges in India Origin, growth organization, membership and functions Trading mechanism of stock exchanges Trading and settlement Bulls, bears, stags and lame duck -Trading in dematerialized securities- online trading Central Depository system The National Securities Depository Ltd. (NSD) OTCEl NSE. [30 Hours] MODULE-3Regulation of Capital Markets: - The Securities and Exchange Board of India (SEBI) - constitution, powers and functions role of SEBI in regulating the primary and secondary markets Investor protection. 203
[15 Hours] MODULE-4Portfolio Management Process: Investment, speculations and investment, investment objectives, the investment process, security analysis, construction of portfolio. [15 Hours] MODULE-5 Investment Avenues: Corporate Securities - government bonds post office saving certificate and deposits public provident fund scheme, mutual fund schemes, bank deposits LIC Real Estate Other emerging avenues. [15 Hours] SUGGESTED READINGS 10. Security Market in India, Balakrishnan and S.S.Nart 11. Investment Management, V.A.Avadhani 12. Investment Management, Preethi Sigh 13. Portfolio Management, S. Kevin. 14. Stock Exchange Trading in India, L.C.Gupta 15. Debentures and Debenture Market in India, A. Circon Bureau study 16. The Working of stock exchange in India, H.R. Machiraju 17. How the stock market works, John M. Dalton (Editor) 18. How Mutual Funds Work, Albert J. Fredman and Russ Willies.
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9. FINANCIAL INVESTMENT Instructional Hrs-72 Credit-3
OBJECTIVETo provide a firm foundation for learning the basic concepts of Investment. To familiarize popular investment vehicles and to formulate investment strategies. MODULE-1Concept of Investing-Introduction-Investmentspeculation-Features of an investment programme-Risk in investing-Business and financial risk-purchasing power risk-Market risk-interest rate risk-social or regulation risk-otherrisk-Success in investing-Investment management and other discipline(20hrs) MODULE-2`Investment alternatives-Bank deposit-Post officeCompany deposit-PF, Bond-Mutual fund- and LIC Schemes. (10hrs)
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MODULE-3Money market-Meaning and concept-DefinitionComponents of money market-Characteristics of developed money market-Commercial bills-Treasury billsCall money market-certificate of deposit-commercial paper-REPO-ADR-GDR-Defects of Indian money market. (20hrs) MODULE-4Primary equity market-Introduction-public issue-Right issue-private placement-preferential allotment-Book building-Trends in Indian primary market. (10hrs) MODULE-5Secondary equity market-Stock exchanges-BSE-NSEDepositories-Trading and settlement-Buying and selling of shares-Recent trend in Indian security marketDerivative securities-market indices. (12hrs) SUGGESTED READINGS 10. Security Market in India, Balakrishnan and S.S.Nart 11. Investment Management, V.A.Avadhani 12. Investment Management, Preethi Sigh 13. Portfolio Management, S. Kevin. 14. Stock Exchange Trading in India, L.C.Gupta 15. Debentures and Debenture Market in India, A. Circon Bureau study 16. The Working of stock exchange in India, H.R. Machiraju 17. How the stock market works, John M. Dalton (Editor) 18. How Mutual Funds Work, Albert J. Fredman and Russ Willies.
206
COURSE STRUCTURE UGC SPONSORED B.Com PROGRAMME (VOCATIONAL) (COMPUTER APPLICATION) SEMESTER I Course No. Common-1(i) Complementary Course-1 Core-1 Core-2 Core-3 Common Core-1 Course Title Language English Enterprise Resource Planning Business Statistics Modern Banking Business regulatory Frame work Perspectives and Methodology of Business Studies SEMESTER II Course No. Course Title Instructio nal Hours 5 4 4 4 4 Credit 4 4 3 3 3 Instructio nal Hours 5 4 4 4 4 4 Credit 4 4 3 3 3 4
Common-2(i) Language English Complementary Business Environment Course-2 Core-4 Quantitative Techniques for Business Research Core-5 Principles of Insurance Core-6 Corporate Regulations and & Governance
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Common Core-2
Business Communication and Management Information System SEMESTER III
Course No. Complement ary Course-3 Core-7 Core-8 Common Core-3 Core-9 Voc-Core-1
Course Title Financial Management Marketing Management Financial Accounting E-Commerce and General Informatics Business Management Information technology for business SEMESTER IV
Instructiona l Hours 4 4 5 4 3 5
Credit 3 4 4 4 2 3
Course No. Complementary Course-4 Core-10 Core-11 Common Core-4 Core-12 Voc-Core-2
Course Title Business Ethics Capital Market Corporate Accounting Entrepreneurship Development and Project Management Financial Services Information technology for office SEMESTER V
Instructio nal Hours 4 4 5 4 3 5
Credi t 3 4 4 4 2 3
Course No. Core-13 Voc-Core-3 Core-14 Voc-Core-4
Course Title Cost Accounting Programming in C language Special Accounting Computerised Accounting
Instructio nal Hours 5 5 6 5
Credit 4 4 4 3
208
Complementar y Course-5
Advertisement and Sales Promotion
SEMESTER VI Course No. Core-15 Voc-Core-5 Core-16 Core-17 Voc-Core-6 6.6 Evaluation) Course Title Applied Cost Accounting Programming with visual basic 6.0 Practical Auditing Accounting for Managerial Decisions Data base management system for business Project and Viva (External Instructio nal Hours 5 5 5 5 5 Credi t 4 4 4 4 3 1
ENTERPRISE RESOURCE PLANNING Credit-4
MODULE-1 Introduction-ERP Concepts Enterprise System Evolution of ERP Tangible and Intangible Benefits Emerging Trends in ERP adoption ERP Implementation Stages case Study. (12hrs) MODULE-2 Pre implementation stage-Need Analysis Competitive Environment Analysis Gap Analysis Cost-Elements Feasibility Analysis ERP Modules ERP Industries verticals ERP-Architecture ERP Software SAP - Baan IFS Oracle people Soft-Comparison of ERP Software ERP Package Evaluation Criteria Package Life-Cycle Request for Information Functional Requirement Specification Request for Proposal Vendor Selection ERP Consultants.
209
(18hrs) MODULE-3 Implementation Business Process Reengineering Concepts Reengineering and Process-Improvement BPR Steps AS-IS and TO BE Analysis Modeling Business-Process Successful BPR Reengineering Organisational Readiness Implementation Approaches. (15 hrs) MODULE-4Project Management Project Team Steering Committee Project Manager Functional Team IS Team Security Specialists. Project Deliverables Change Management System integration Systems Integration standards Middleware Development Forward and Reverse Engineering ERPInfrastructure Planning System Architecture (15 hrs) MODULE-5 Post implementation-Organisational Transformational Model of ES Success Cross Functional, Organisational and Industrial Impacts. Measuring Business Benefits Balanced Score card Method ABCD Checklist Framework Capability, Maturity-Framework. (12 hrs)
CORE-1 OBJECTIVE
BUSINESS STATISTICS Credit-3
5. To provide basic knowledge of statistical techniques as are applicable to business. 6. To enable the students to apply statistical techniques for quantification of data in business.
210
MODULE-1Business Statistics- Introduction-Meaning and DefinitionFunctions of Statistics-Importance of Statisticslimitations of Statistics-Distrust of Statistics (Brief Study only) (10hrs) MODULE-2Measures of Central tendency-concept-Mean, MedianMode-G geometric Mean-Harmonic Mean-merits and demerits-Measures of dispersion-Concept-Absolute and relative measure-Range-Inter quartile range-Quartile Deviation-Mean Deviation-Standard Deviation-Merits and Demerits-Relevance and applications in Business-Coefficient of variation-Skew ness-Kurtosis-Moments. (Brief Study only) (15hrs) MODULE-3Index Numbers-meaning-Importance-Characteristics and uses of Index Numbers-Price Index-Quantity index-Value based index numbers-Methods of constructing index numbers-Laspeyers paaschers and Fishers Ideal Index numbers-Test of consistency-problems in construction of index numbers-Cost of living index numbers and its uses. (20hrs) MODULE-4 Interpolation and Extrapolation-Introduction-meaningDefinition-Different methods-Newtons Advancing difference method-Binomial Expansion methodLaGranges method-Application in business. (12hrs) MODULE-5Time series Analysis-Meaning-Definition-Components of time series-Methods of determination of trend-Methods of moving average-Methods of least squares-Scope in business (15hrs)
PRACTICAL WORK
211
5. Construction of Cost of living index numbers 6. Preparation of family budgets SUGGESTED READINGS 13. Gupta, S.P, Statistical Methods. 14. Gupta, C.B, Introduction to statistics. 15. Desai, S.S, Business Statistics,. 16. Gupta, S.C, Fundamentals of Statistics. 17. Elhance.D.N, Fundamentals of Statistics. 18. Business Statistics, L.R Potty.
CORE-2
212
OBJECTIVE5. To provide basic knowledge of banking.

Indian banking. MODULE-1Introduction-Origin and Evolution of banks-Meaning and definition of banking-Nationalisation and its objectivesClassification of banks-Functions of commercial banksCredit creation. (15hrs) MODULE-2Retail banking-Products and services-Its business and composition-Housing loans-Vehicle loans-personal loanEducation loan-Farm loan-Computation of interest-Fixed rate-Floating rate-EMI-Value added service. (15hrs) MODULE-3Innovations and reforms in banking-Social banking-Lead bank scheme-Offshore banking-Hi-Tech banking-Debit and credit card-EFT-RTGS-Tele banking-Internet bankingBanking ombudsman-Banking sector reforms-Capital adequacy norms-NPA-Its management-Consortium banking-Cheque Truncation system-E-Purse. (20hrs) MODULE-4Banker and customer-Meaning and definitionRelationship-General and special features-Rights and obligation-Opening of accounts-Different types of accounts-Closing of accounts-Cheque crossing and endorsement(12hrs) MODULE-5Rural banking-Rural credit-Objective-Deposit mobilisation-Microfinance-priority sector advancesAgriculture debt relief (Inclusive of enactment). (10hrs) SUGGESTED READINGS 15. Money and banking, Theory with Indian banking, T.N. Hajeela, Anes Publications. 213
16. Banking law and practice by S.N.Maheswary, Kalyani publiahers. 17. Banking theory and practice Gordon and Natarajan. 18. Modern Banking in India, K.C.Sharmma. 19. Modern Banking of India, O.P. Agarwal. 20. Banking- Theory, Law and Practice, Gorden and Natarajan. 21. Banking- Theory, Law and Practice, Nirmala Prasad and Chandradas. CORE-3 BUSINESS REGULATORY FRAMEWORK Instructional Hrs-72 OBJECTIVES: 5. To provide a brief idea about the framework of Indian Business Laws. 6. To enable the students to apply the provisions of business laws in business activities. MODULE-I Law of Contracts - The Indian Contract Act, 1872 Definition of contract - Law of contracts Nature of contract Classifications Essential elements of a contract Offer and acceptance, consideration, capacity of parties- Minors-persons of unsound mind-persons disqualified by law- Free consent, legality of object and consideration, performance of contract, discharge of contract, breach of contract, remedies for breach of contract-Quasi contract- Performance (20hrs) MODULE-2Special Contracts - Bailment and Pledge Bailment Definition Essential elements Rights and duties of bailor and bailee Finder of lost goods. Pledge Essentials Rights and duties of Pawner and Pawnee. Indemnity and Guarantee- Indemnity - Definition, nature of liability of surety, rights of surety, discharge of surety. Meaning and definition of guarantee. (20hrs) MODULE-3Law of Agency Essentials, kinds of agents, rights and duties of agent and principal, creation of agency, termination of agency-Sub agents and substituted agents-Relationship (10hrs) MODULE-4Sale of Goods Act, 1930 Formation of contract of sale Essentials of contract of sale goods and their 214 Credit-3
classification Condition on warranties Transfer of property in goods Performance of contract of sale Unpaid seller and his rights. (12hrs) MODULE-5 Information Technology Act 2000: Definitions - Digital signature Electronic governance Attribution, acknowledgement and dispatch of electronic records Regulation of certifying authorities - Digital signatures certificates - Duties of subscribers - Penalties and adjudication - Appellate Tribunal Offences: (10 hrs)

21.
Kapoor. N.D : Business Law Chandha.P.R : Business Law Garg and Chawla : Fundamentals of Business Laws Tulsian.P.C : Business Laws B.S.Moshal : Modern Business Law. BARE Acts : Contract Act, Sale of goods Acts. Business and Industrial law, B.S.Moshal.
COMMON CORE-1
9. To understand business and its role in society 10. 11. 12. To understand entrepreneurship and its heuristics To comprehend the business environment To enable the student to undertake business activities
MODULE-1Role of business in economic development - Indian development experience, role of public and private sectors in the post-colonial period, experience of liberalization and globalization. Different stakeholders of 215
business firms- owners, managers, employees and others. Emergence of managerialism and the role of corporate governance; the goals of business- shareholder value maximization and its alternatives; goals for public sector, co- operatives and nonprofit enterprises. Government regulation of businessobjectives, methods and problems. (15hrs) MODULE-2 Establishing business - entrepreneurship- legal, physical, financial, social, and psychological environments for entrepreneurs- Individual and group entrepreneursintrapreneurs. Mobilization of financial resources for business- Individual savings- Domestic savings in IndiaFactors affecting savings- Loans and advances- Sources of funds- Markets for raising money- Short term and long term funds- Lending institutions for business fundsBanks and non banking financial institutions- Cost of capital- documenting, funding sources and areas of expenses- accounting and accounting practices- Return on investment- Factors of production and rewards to factors like payment of wages, rent, interest and profitsPayment to Government- Taxes, direct and indirect- State and national levels- Funds from the primary and secondary markets- Stock exchanges and their role, stock broking, stock exchange cues. (20hrs) MODULE-3Role of trained manpower for enhanced quality at individual, family, organizational and national level. Functioning of organization-The role of human resourcesManagement problems in small, medium and large organizations-Quality of life- Production of tangible and intangible products- Marketing and its role- Trends and Developments in Strategic Management- TQM- Bench Marking-Statistical Quality Control-Quality CircleBusiness Process Re-engineering- Six Sigma- BPO-KPO (15hrs) MODULE-4Consumer Protection Act, 1986 Rights of a consumer Filing of appeals at the district level, state level and national level. Intellectual Property Rights meaning Patent rights trademarks Copyrights Plagiarism. .
216
(15hrs) MODULE-5Right to information Act-Right to access information on specific issues-banking transaction-Insurance transaction-government dealings and related services. (7hrs)
BUSINESS ENVIRONMENT
217
Credit-4
1. To enable the students to acquire basic knowledge of business environment. 2. To enable the students to identify various factors affecting business environment. MODULE-1Business Environment Meaning Macro Environment Micro Environment Factors influencing the EnvironmentEnvironmental scanning(10hrs) MODULE-2Economic and Social Environment Nature of the economy Structure of the economy Economic policies Economic conditions Society and social factors Demographic factors and its impact on business-National Income-Concepts- Methods of its measurement(17hrs) MODULE-3Legal and Political Environment Legislative measures and its impact on business Laws relating to industrial products and services - Functions of State - Role of Government Political ideology and its impact on business-Globalisation-Features-Effects-Trnds in foreign participation in Indian business-Privatisation- FeaturesEffects-Disinvestment-Effects. (20hrs) MODULE-4Technological Environment Features of technology Impact of technology Management of technological changes Managing innovation Technological obsolescence Technology absorptive-Technology Transfer-Social consequences of technological changeGlobalisation-Its Impact-MNC-Features. (20hrs) MODULE-5Micro Environment Customers Their changing preferences and attitudes Financiers Suppliers and the Government. (5hrs) SUGGESTED READINGS 1. Francis Cherunilam : Business Environment 218
2. 3. 4. 5. 6.
Aswathappa.K : Essentials of Business Environment. Raj Agrawal : Business Environment Worthington,I and Britton. C : The Business Environment. Floyd. D : International Business Environment. Clark. A : Organisations, Competition and the Businesss Environment CORE-4 QUANTITATIVE TECHNIQUES FOR BUSINESS RESEARCH Instructional Hrs-72 Credit-3
OBJECTIVE 5. To impart basic knowledge of research 6. To enable the students to apply the simple statistical tools in business research MODULE-1Research-Meaning-Definition-Business Research-Types of Research (Pure, Applied, Exploratory, Descriptive, Empirical, Analytical, Qualitative and Quantitative)Research process- Primary and Secondary Data-Methods of data Collection- Census and Sampling-methods (Probability sampling and non probability sampling) Cross tabulation-Analysis of data. (15hrs) MODULE-2Correlation (Un grouped data Only)- Concept-Types of Correlation-methods-Karl Pearsons Co-efficient of correlation-Spearmans Rank correlation co-efficientprobable error-Regression analysis (Un grouped data Only)-Concepts-lines of Regression-Regression Equation under Algebraic method and standard error. (15hrs) MODULE-3Probability-Meaning-DefinitionBasic terms-conceptsApproaches to assigning probability-Permutation and combination-Theorems of Probability-Addition TheoremMultiplication theorem-Conditional ProbabilityTheoretical distribution- Binomial-Poisson-Normal (25hrs)
219
MODULE-4Testing of Hypotheses-Procedure-Null hypothesesAlternative Hypotheses-Level of significance-Degrees of freedom-Type 1 Error-Type 11 Error (theory only)-Chisquare test-Condition for validity of Chi-square test-Test for goodness of fit-test for independence (both theory and problems) (12hrs) MODULE-5Report writing-Integral part of report-Characteristics of a good report-Contents of a report-Bibliography. (5hrs) Practical Work- Collect a published report of a survey conducted by a magazine/ news paper SUGGESTED READINGS 19. 20. 21. 22. 23. 24. 25. 26. 27. Gupta, S.P, Statistical Methods. Gupta, C.B, Introduction to statistics. Desai, S.S, Business Statistics. Gupta, S.C, Fundamentals of Statistics. Elhance.D.N, Fundamentals of Statistics. Kothari, C.R, Research methodology. Sekharan, Uma, Research Methods. Collis, Business Research. Schwab, Research Methods for Organisational Studies.
220
CORE-5
5. To make the students explore with the fundamental principles of insurance 6. To impart knowledge on practice of insurance business. MODULE-1Introduction-Definition-Role and importance-Insurance contract-principles of Insurance-Insurance and assuranceTypes of insurance-life- General-introduction to IRDA Act. (13hrs) MODULE-2 Life insurance-features-classification of policiessurrender value-Introduction to Actuarial science-bonusPolicy conditions-application and acceptance-prospectusproposal forms and other related documents-Age proofSpecial reports-assignments-Nomination-loans-surrenderFore closure-Policy-Maturity claims-survival benefitPayments-death claims-Waiver of evidence of title-Early claims-Claim concession-Presumption of death-Accident and disability benefits-Settlement options. (20hrs)
221
MODULE-3Marine Insurance-Nature-Insurance policies-Policy conditions-Clauses-marine losses-Payment of claims(8 hrs) MODULE-5Fire Insurance-Nature and use-Contracts-kinds of policiesPolicy condition-clauses-Payment of claims-Re-insuranceMiscellaneous Insurance- Health insurance-Motor insurance-Burglary and personal accident Insurance in India-Urban-non traditional Insurance. (15 hrs) MODULE-5Accounting and Finance Accounting for insurance business Compliance with IRDA rules Taxation. Investments evaluation of investments Capital structure - Cost of capital Solvency margin and compliance. Financial ratios critical rations and analysis, control system. Insurance company output and cost. Difference in Accounting Practices between Life and General Insurance Reserve funds Investments Capital structure Solvency margin Deposits with Government (16hrs)
SUGGESTED READINGS 21. Mishra.M.N : Insurance Principles and Practice 22. Pande : Insurance Principles and Practice 23. Mathew.M.J : Insurance Principles and Practice 24. Arthur Williams.C, Jr., Michael L.Smith, Peter C Young : Risk Management and Insurance 25. Gupta O.S : Life Insurance 26. Vinayakam N, Radhaswamy and Vasudevan.S.V : Insurance Principles and Practice 27. Mishra.M.N : Life Insurance Corporation of India, Vol. I,II & III 28. Srinivasan M.N : Principles of Insurance Law 29. New & Bacon : Principles and Practice of Life Assurance 30. Sharma R.S : Insurance Principles and Practice
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CORE-6
OBJECTICE-
MODULE-1Company-Definition-CharacteristicsAdvantages and Disadvantages-Illegal Association-corporate veil-Lifting the corporate veilpromotionPromoter-positionIncorporation-procedure-Documents to be filedCertificate of incorporation-Procedure-Effect of registration-Pre-incorporation contract-memorandum of
223
association-Articles of association-Doctrine of ultraviresdoctrine of indoor management-Doctrine of constructive notice-Prospectus-registration- Contents-statement in lieu of prospectus-Deemed prospectus-Shelf ProspectusRed herring-Abridged prospectus-liability for misstatement in prospectus-commencement of business. (20hrs) MODULE-2 Management and Administration-Directors-appointmentQualification and disqualification-Qualification sharesposition of directors-powers and duties-Retirementvacation of office-Liabilities of directors-Removal of directors. (10hrs) MODULE-3 Corporate Governance-meaning-Backgroundimportance-CG in India-statutory measures-SEBI regulation-Clause 49 of listing agreement-Constitution of board of directors-Audit committee-Provisions under section 292A of Companies Act-Remuneration of directors-Board procedure-CEO/ CFO certification-Role of management-Information to share holders-CG Report-Non mandatory requirements ie.. Chairman of boardRemuneration committee-Share holders rights-Postal ballet-whistle blower policy-Benefits of Corporate Governance (20hrs)
MODULE-4Company meetings-Kinds of companies-essentials of valid meeting-Chairman-agenda-Minutes-Quorum-Motion-Types of motion-Interruption of debate-Proxy-poll-Modes of poll-Resolution-Types of resolution-Motion vs. Resolution. (12hrs) MODULE-5Winding up of companies- Modes-Compulsory winding upGrounds and procedure-Liquidator-Duties and functionsContributories-Voluntary winding up- Types-Winding up under the supervision of the court-Effects of winding upDefunct companies. (10hrs) SUGGESTED READINGS 1. M.P.Tanton, Text book of Company Law 2. R.R.Gupta, and V.S.Gupta, Indian Company Law 3. M.C.Kuchaal, Secretarial Practice
224
4. Ashok K Bagrial, Company Law 5. Indian Companies Act with amendments. 6. Corporate Law and Governance, L.R.Potty.
COMMON CORE-2
MANAGEMENT INFORMATION SYSTEM Instructional Hrs-72 Credit-4
225
OBJECTIVE.
MODULE-1Communication-Need-Process-Types-Oral-written-VerbalNon verbal-Internal, External- Non-verbal communication-Body language-Kinesics, Proxemics-Para language-Channels-Barriers-Principles of effective communication (15hrs) MODULE-2Job application letters-Resume-CV-Reference and recommendation letters-Employment letters-Online application-Soft skill (15hrs) MODULE-3Business letters-Parts and layout of business lettersBusiness enquiry letters-offers and quotation- Orders and execution-grievances and redressals. Sales letters-Follow-up letters-Circular letters-Status enquiry-Collection letters-Preparation of partnership deed-power of attorney. (20hrs) MODULE-4Impact of IT on communication-Role of computersInternet-E-mail-Telephone-voice mail-SMSVideo conferencing- Teleconferencing. (10hrs) MODULE-5Introduction to Management Information SystemDefinition-Need-Benefits-Functions-ObjectivesCharacteristics-Role of MIS-Relationship between decision making and MIS. (12hrs)
226
227
COMPLEMENTARY COURSE-3 Instructional Hrs-72 OBJECTIVES-
FINANCIAL MANAGEMENT Credit-3
5. To build a thorough understanding of the central ideas and theories of modern finance 6. To relate theory to practice so that students learn the practical applications of Financial Management concepts.
MODULE-1Introduction-Meaning of finance, Financial Managementimportance, scope and objectives of Financial Management-Profit Maximisation Vs Wealth maximization.-Finance function-Time Value of money, concepts of compounding and discounting.-(Theory only) (10hours) MODULE-2Financing Decisions-Sources of finance Equity, debt, preference-Cost of capitalConcept, importance, measurement of specific costs- Cost of debt, redeemable and irredeemable debt.-Cost of preference share capitalredeemable and irredeemable-Cost of equity capital, cost of retained earnings-Overall cost of capital-Assignment of weights-Book value and market value weights-Mechanics of computation of overall cost of capital (Simple Problems) (15 hours) MODULE-3 Capital Structure-Meaning of capital structureCapital structure Vs Capitalisation-Optimum capital structure-Capital structure theoriesNet Income Approach, Net Operating Income Approach, ModiglianiMiller Approach, Arbitrage Process; Traditional ApproachFactors determining capital structure-Leverage-meaning, types-Operating Leverage- Meaning and computation -Financial leverage- meaning and computation-Composite
228
leverage- Meaning problems))
and
computation
(Theory (15 hours)
and
MODULE-4
Working capital-meaning-definition-importanceGross working capital, Net working capital-Factors determining the working capital- Estimation of working capital requirements. (20hrs) Dividend Decisions-Dividend Policy-Conservative Vs Liberal policy-Pay-out ratio, Retention ratio-Dividend theories-Irrelevance theory-Modigliani-Miller Hypothesis; Relevance theories-Walters Model, Gordons ModelDeterminants of dividend policy-Bonus shares, Stock splits. (12hrs)
MODULE-5
229
CORE-7
OBJECTIVE5. To help students to understand the concept of marketing and its applications. 6. To make the students aware of modern methods and techniques of marketing. MODULE-1Marketing management-Introduction-Definition of marketing and marketing management-Marketing concepts and functions-Marketing mix(10hrs) MODULE-2Market segmentation-Concept-NeedBasis-Market targeting-Market positioning-Understanding consumer behaviour-Buying motives-Factors influencing consumer buying decisions. (15hrs) MODULE-3Marketing of products-Product-Meaning-Product development-Product mix-PLC-Branding-brand equity230
Brand loyalty-Trade mark-Packaging and labeling-Pricing of products-Factors influencing pricing-Pricing policies and strategies-Types of pricing. (17hrs) MODULE-4Logistic and supply chain management-Its elementsChannel of distribution-types-Factors affecting the choice of a channel of distribution. (10hrs) MODULE-5Emerging trends in marketing-Modern marketing-Direct marketing-E-Marketing-Tele marketing-Viral marketingRelationship marketing-Social marketing-DemarketingRemarketing-Synchro marketing-Service marketing. (20hrs)
231
CORE-8
MODULE-1Final accounts of sole traders-Principles of materialityConsistency-prudence-Timeliness-Substance over formMatching principle-Accounting standards-Meaning and scope-Capital and revenue expenditure-Capital and revenue receipts-Adjusting-Closing and rectification entries-Trial balance-Trading and profit and loss accountBalance sheet-Preparation with all adjustment including overcast and under cast of both opening and closing stock-An over view on AS-1, 2, 4, 5, 6, and 10.
232
(20hrs) MODULE-2Accounts of incomplete records-Features of single entryDistinguish between single entry and double entryDefects of double entry-Profit determination under single entry-Capital comparison method-Conversion methodSteps for the conversion of single entry in to double entry-Preparation of Trading and profit and loss account under conversion method. (20hrs) MODULE-3Royalty accounts-Meaning-Minimum rent-Short workingRecovery-Special circumstances-Adjustment of minimum rent in the event of strike and lockouts-Government subsidy incase of strike or lock outs- Journal entries in the books of lessor and lessee-Preparation of Minimum rent-Short working-Royalty accounts.(Excluding sublease) (15hrs) MODULE-4Branch accounts-Objectives-features and typesAccounting for branches keeping full system of accounting-Debtors system- Stock and debtors systemIndependent branches and Incorporation of Branch trial balance in the books of H.O-Cash in transit and goods in transit-Consolidated balance sheet. (20hrs) MODULE-5Accounting for consignment-Meaning-important termsJournal entries in the books of consigner and consigneeGoods send at cost or invoice price-Preparation of consignment account-Consignees account-Valuation of stock-Normal loss and abnormal loss. (15hrs) SUGGESTED READINGS 1. 2. 3. 4. 5. Jain.S.P and Narang.K.L : Advanced Accountancy Maheswari.S.N and Maheswari S.K : Advanced Accounting Paul.K.R : Corporate Accounting Dr. S.M.Shukla and Dr.S.P.Gupta : Advanced Accounting M.C. Shukla and T.S.Grewal : Advanced Accounts 233
6. Rawat.D.S : Business Accounting 7. Jayapandian. S, Accounting for Managers.
COMMON CORE-3
MODULE-1Overview of Electronic Commerce-Introduction to Ecommerce Concepts, features and functions Operation
234
of e-commerce Infrastructure for Application of E-Commerce in Direct Selling, Value Chain Integration, Management, Corporate Purchasing, Information Services (12 hrs)
E-commerce Marketing and Supply Chain Financial and
MODULE-2E-Commerce Models and Strategies -Types of E-commerce : B2B, B2C, C2C C2B- Business Models for E-CommerceBrokerage Model, Aggregator Model, Info-mediary model, Community Model, Value chain model, Manufacturer model, Advertising Model, Subscription model- Electronic Data Interchange Mobile Commerce and Web Commerce - Introduction to ERP-Components. (18 hrs) MODULE-3 Electronic Payment Systems -Overview of Electronic Payment Systems, Cybercash (Customer to Merchant Payments, Peer to Peer Payments, Security).Smart Card (Card Types, Closed or Open Security, Privacy, Card Costs, Non Card Costs), Electronic Banking, Electronic Fund Transfers. (12 hrs) MODULE-4 E-Commerce Security-Introduction to Security Passwords Viruses Firewalls - Encryption (PGP, SHTTP, SSL) - digital signature digital certificate - other security measures (12 hrs) MODULE-5 Setting up of E-Commerce Business-Web development Promotion of the web sites Trust building Loyalty building Marketing and branding - Online transactions Management and control Product delivery Settlement. (18 hrs)
SUGGESTED READINGS 13. Doing Business on the Internet E-Commerce (Electronic Commerce for Business) S. Jaiswal,Galgotia Publications.
235
14.
E-Commerce: An Indian Perspective, P.T.Joseph, S.J., PHI.
15. Web Commerce Technology handbook: Daniel Minoli and Emma Minoli, TMH 16. Business on the net: An Introduction to the whats and hows of e-commerce: Agarwala and Lal, Macmillan India Ltd. 17. E-Commerce, the Cutting Edge of Business: Kamalesh K Bajaj and Debjani Nag, TMH 18. E-Commerce: Schneider, Thomson Publication
CORE-9
BUSINESS MANAGEMENT
236
Credit-2
To familiarise the students with the concepts and principles of Management
MODULE-1Management: Introduction - Meaning, nature and characteristics of Management - Scope and functional areas of management - Management as a science art or profession - Management &Administration - Principles of management - Social responsibility of management.Contributions of F.W.Taylor and Henry Fayol-Emergence of Japan as an industrial giant. (12hrs) MODULE-2 Planning-Nature, importance and purpose of planning Planning process, Objectives - Types of plans MBOFeatures-steps. (8hrs) MODULE -3 Organising and Staffing : Nature and purpose of organisation, Principles of organisation - Types of organization Organisation Chart- Organisation manualDepartmentation, Committees Authority-Deligation of AuthorityResponsibility and accountabilityCentralisation Vs decentralisation of authority - Nature and importance of staffing - Process of selection & recruitment. (14hrs) MODULE -4 Directing : Meaning and nature of directing Motivation- meaning-importance-Theories of Motivation (Maslows,Herzberg, McGregors, X & Y theory) Leadership-Meaning-Styles Managerial Grid by Blake and Mounton-Likerts Four level model-Coordination-Meaning and importance. (10hrs) MODULE-5 Controlling: Meaning and steps in controlling - Essentials of a sound control system - Methods of establishing control-Control by Exception. (10hrs) 237
SUGESTED READINGS 13. Koontz & ODonnell, Management. 14. Appaniah & Reddy, Essentials of Management. 15. L M Prasad, Principles of management. 16. Rustum & Davan, Principles and practice of Management. 17. Srinivasan & Chunawalla, Management Principles and Practice. 18. S V S Murthy, Essentials of Management.
238
VOCATIONAL CORE -1
INFORMATION TECHNOLOGY FOR BUSINESS
(60% Theory and 40% Practical) Instructional Hrs-90 OBJECTIVES: The objective of this course is to make students; 7. Aware of the role of information technology in business. 8. Capable of developing web pages for business and 9. Acquaint with internet as a knowledge management tool MODULE-1Introduction to Information Technology: Information and Communication Technology (ICT) Information systems E-World Introduction to Information Technology Act; Computer Architecture: Input Hardware- Processing & Memory Hardware Storage Hardware Output Hardware Communication Hardware- Computing Technology: Cloud computing (Hrs Theory-8, Practical4) MODULE-2Operating Systems: Concept of operating system WINDOWS,UNIX & LINUX - versions; Windows XP: Managing files & folders Windows Explorer Understanding your computer customization configuring screen, mouse, Printer System ToolsCustomizing windows -Protecting computer. (Hrs-Theory- 8, Practical-16) MODULE-3Network& Communications : Protocols in Computer communicationsWired & Wireless communication Future of communications Satellite Based systems Beyond 3G to 4G- Networks-Benefits of networks-types of Credit-3
239
networks:WANs. MANs, LANs, WLANs Types of LANs Intranet, Extranet- Virtual Networks Sharing data and hardware in a LAN environment- work group computing & groupware Telecommuting & Virtual offices Network security Firewalls. (Hrs-Theory -8, Practical-4) MODULE-4HTML & Webpage: Introduction to HTML- Essentials Static & Dynamic Web pages Structure of a Web PageDesigning web pages - HTML Tags Text Formats-working with text presenting and arranging text ParagraphsTables in HTML- working with Links, lists, Images, Audio & Video Forms & Frames- Website Management. (Hrs-Theory-12, Practical 18) MODULE-5Internet: Exploring Cyberworld Internet working concepts, Devices, Internet Basics History & Architecture -ISP TCP/IP Basics- Domain Name System (DNS) -Wireless internet Mobile IP Mobile TCP GPRS WAP Web services Search Engines - searching, downloading and saving webpages Web browsers Internet ExplorerMozilla FireFox- controlling browser options - Book marks Favourites RSS Internet Terminology -Blogging Podcast. Email- POP3 IMAP - Video Conferencing Internet as a knowledge management tool. (Hrs-Theory-4 Practical-8) Practical Training: 7. Designing a web page for your department 8. Designing a web page for a Retail marketing firm. 9. File Management in Windows (Operations with files & folders) SUGGESTED READINGS

Tata McGraw Hill Company 20. Operating System Concepts (Windows XP update): Avi Silberschatz, Peter Galvin & Greg Gagne Willey India 21. Computer Networks Protocols, Standards and Interface: Uyless Black Prentice Hall India Pvt. Ltd. 22. Web Design Technology Theory and Techniques on the cutting edge : D.P. Nagpal S.Chand & Company Ltd 23. HTML Black Book: Stephen Holzner Dreamtech Press 240
24.
Web Technologies: Achyut S. Godbole & Atul Kahate Tata McGraw Hill Company. 25. Using the Internet: Barbara Kasser Prentice Hall of India Pvt. Ltd. 26. The Complete Reference on Internet:Margaret Lavine Young Tata McGraw Hill Edition. 27. How to do everything with HTML & XHTML A beginners Guide:James Pence Dreamtech Press
COMPLEMENTARY COURSE-4 Instructional Hrs-72 OBJECTIVE:
BUSINESS ETHICS Credit-3
MODULE-1Introduction to Business Ethics: Meaning and concept of Business Ethics Meaning and definition of Ethics Business and factors influencing Business approaches to business ethics Ethical standards in business Ethical foundations of business Significance of ethics and values in business conflicts between business demand and professional ideals Moral principles for business steps to improve the organizations ethical climate. [12 Hours] MODULE-2Corporate governance and Ethics: Meaning and concept of corporate governance Importance of corporate governance Reasons for the growth and demand for corporate governance Corporate governance and ethics
241
corporate policy ethics codes of ethics ethics committees corporate laws and business ethics corporate culture and ethical issues [18 Hours] MODULE-3Social Responsibilities of Business: Concept of social Responsibility of business Responsibilities to share holders Responsibilities to employees Responsibilities to consumers responsibilities to community Responsibility to Govt:- social involvement of business. [18 Hours] MODULE-4Social Audit: Meaning and definition of social audit objectives and benefits of social audit methods of social audit obstacles in social audit social audit in India. [10 Hours] MODULE-5 Business Ethics and Corporate Excellence: Code of ethics in business houses strategies for organisational culture building TQM and ethics process quality- people quality systems quality management quality- care of employees as per statutes. [14 Hours]
SUGGESTED READINGS 10. Business Ethics, Rithu Parnaraj. 11. Ethics and values in Business management, Rinku Sajeev, Parul Khanna 12. Values and Ethics of Business and Profession, S.K.Sarangi., 13. Ethics in Management, Swami Anubhavananda & Arya Kumar.
242
CORE-10 OBJECTIVE-
CAPITAL MARKET Credit-4
5. To give the students an overall idea about Capital market.. 6. To familiarise the students with capital market operations in India.
243
MODULE-1 The Indian financial system-Components- Role and functions-Recent development in the Indian financial system-Financial market-Classification-Industrial security market-Government security market-Money marketCapital market and money market-Money market instruments. MODULE -2 functionsSEBI-Establishment-Objectives-Powers (10hrs) and (5hrs) MODULE -3 Primary market-Functions of new issue marketMethods of floating new issue-IPO-FPO-Public issuebonus issue-Right issue-Private placement-Book buildingESOP-Intermediaries in the new issue market-Registrars to the issue-brokers to the issue-Bankers to the issueUnderwriters. (20hrs). MODULE -4 Secondary market-Role and functions of Stock Exchanges-Members of the Stock ExchangesClassification-type of speculators-Speculative transaction-listing of securities-Classification of listed securities-Methods of trading in a stock exchange-Screen based trading-on line trading-Depository system-Stock market indices. (20hrs) MODULE -5 Stock exchanges in India-NSE-BSE-MCX-Major international stock exchanges-Derivatives-features of derivatives-Types of derivatives-Derivative instrumentsFutures-Options-Swaps-Currency futures in India-Recent trends in capital market. (17hrs) SUGGESTED READINGS 19. Gupta N.K and Monica Chopra : Financial Markets Institutions and services 20. Yogesh Maheswary : Investment Management 244
21. Kevin. S : Security Analysis and Portfolio Management 22. Preethi Singh : Dynamics of Indian Financial System 23. Sojikumar.K and Alex Mathew : Indian Financial System and Markets 24. Bharathi. V.P.Pathak : Indian Financial System 25. Khan. M.Y : Financial Services. 26. International Trade and Financial Environment. 27. Gupta N.K, Monica Chopra, Financial Markets, Institutions and Services.
245
CORE-11
OBJECTIVE-To provide a thorough knowledge about the accounting of companies MODULE-1Redemption of Preference shares, Its conditions- Issue of bonus shares-Guidelines- Under writing-Accounting for Buyback Shares. (15 hrs) MODULE-2Final accounts of Joint Stock Companies-Profit prior to incorporation(20hrs) MODULE-3Amalgamation and external reconstruction-Amalgamation in the nature of merger-purchase-Calculation of purchase consideration (all methods) entries in the books of transferor and transferor companies, Revised Balance Sheet. (Excluding inter company holdings) (25hrs) MODULE-4Internal reconstruction and capital reduction-Accounting treatment and Revised Balance Sheet. (15hrs) MODULE-5 Liquidation-Meaning-Preparation statement of accounts. of liquidators final
(15hrs) SUGGESTED READINGS
246
1. Jain.S.P and Narang.K.L : Advanced Accountancy 2. Maheswari.S.N and Maheswari S.K : Advanced Accounting 3. Paul.K.R : Corporate Accounting 4. Dr. S.M.Shukla and Dr.S.P.Gupta : Advanced Accounting 5. M.C. Shukla and T.S.Grewal : Advanced Accounts 6. Rawat.D.S : Accounting 7. Nirmal Gupta and Chhavi Sharma : Corporate Accounting Theory and Practice.
MODULE-1Entrepreneurship Definition Meaning-ConceptsCharacteristics-Functions-Entrepreneurial traits Motivation; Role of entrepreneur in economic development-Factors affecting entrepreneurial growth. (12 hrs) MODULE-2Types of entrepreneurs- Intrapreneurship -Women entrepreneurship-Problems- -EDP-Steps, contents, Need for training- target group- Contents of the training programme-Special Agencies for Entrepreneurial Development and Training-DIC. (12 hrs) MODULE-3 Project Meaning Features-Classification-Project identification-Sources of Ideas-Stages in project identification -Project Life Cycle-Project formulationelements, Feasibility Analysis-Network Analysis-Project Planning (12 hrs)
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SUGGESTED READINGS 11. Desai,Vasant : Dynamics of entrepreneurial development and management. 12. Drucker,Peter F: Innovation and Entrepreneurship 13. Gupta C.B., Srinivasan N.P: Entrepreneurship Development in India 14. Arora, Renu., Sood S.K : Entrepreneurial Development and Management 15. Khanka,S.S: Entrepreneurial Development
248
CORE-12
5. To provide the students with an overall idea of financial services available in the country. 6. To create an understanding about recent trends in financial services sector. MODULE-I Introduction- Meaning- Types- Fund based financial services, fee based financial services. Merchant Banking- Functions- Regulation of merchant bankers. . (10hrs) MODULE-2 Venture Capital- Features- types- Stages of venture capital finance- Venture capital process- Structure of Venture Capital Funds- Analysing products and services of venture capital funds(12hrs)
249
MODULE-3Leasing and factoring-LeasingEssentialsTypesAdvantages- Limitations Factoring-Types-importancePricing-Factoring services in India.
(10hrs) MODULE-4Mutual funds and securitisation-Mutual funds-MeaningTypes-SEBI Guidelines(over view only) SecuritisationMeaning-Procedure-Securitisation in India. (12hrs) MODULE-5Credit rating-Agencies-Procedure of credit rating-Recent trends in Financial services. (10hrs) SUGGESTED READINGS 21. Gupta.N.K and Monika Chopra : Financial Markets,Institutions and Services. 22. Yogesh Maheswari : Investment Management 23. Kevin. S : Security Analysis and Portfolio Management 24. Avadhani.V.A : Security Analysis and Portfolio Management 25. Donald.M. Fischer : Security Analysis and Portfolio Management 26. Bhole. L.M : Financial Markets and Institutions 27. Bharathi.V. Pathak : Indian Financial System 28. Vasanth Desai : Indian Financial System29. Khan.M.Y : Financial Services. 30. N.K.Gupta, Monika Chopra, Financial Markets, Institutions and Services. VOCATIONAL CORE-2 INFORMATION TECHNOLOGY FOR OFFICE (60% Theory and 40% Practical) Instructional Hrs-90 OBJECTIVESCredit-3
250
MODULE-1 Word Processing package: MS-Word 2007: Introduction; Features- Word User Interface Elements; Creating new Documents; Basic Editing, Saving a Document; Printing a Document; Print Preview, Page Orientation- Viewing Documents; Setting tabs-Page Margins; Indents; Ruler, Formatting Techniques; Font Formatting, Paragraph Formatting; Page Setup; Headers & Footers; Bullets and Numbered List; Borders and Shading; Find and Replace; Page Break& Page Numbers; Mail Merging-Spelling and Grammar Checking; Thesaurus; Automating Documents; Macros; Tables; Side-by-side and Nested Tables; Formatting Tables; Drawing; WordArt- Paint brush document templates - E-mail Editor. (Hrs-Theory-6, Practical-12) MODULE-2Desktop Publishing: PageMaker 7.0: Introduction to Desktop publishing as a Process- Pagemaker tools and Pallettes - Working with objects -type Styling options Working with text - formatting options: Leading, Margins and indents - Scaling text-Paragraph formatting options Working with Grids - Creating frames Layers. (Hrs-Theory-6, Practical-12) MODULE-3 Spreadsheet package: Ms-Excel 2007 Introduction, Excel User Interface, Working with cell and cell addresses, Selecting a Range, Moving, Cutting, Copying with Paste, Inserting and Deleting cells, Freezing cells, Adding, Deleting and Copying Worksheet within a workbook, Renaming a Worksheet. Cell Formatting Options, Formatting fonts, Aligning, Wrapping and Rotating text, Using Borders, Boxes and Colors, Centering a heading, Changing row/column height / width, Formatting a Worksheet Automatically, Insert Comments, Clear contents in a cell. Using print Preview, Preparing Worksheet for the printer, Selecting Print Area, Margin and Orientation, Centering a Worksheet, Using header and footer, Inserting page breaks, Creating list, Sorting Data. (Hrs-Theory-9, Practical-12) MODULE-4Advanced Features of Excel: All Functions in excel, Using Logical Functions, Statistical functions, Mathematical etc. Linking Data between Worksheet, Elements of Excel Charts, Categories, Create a Chart, Choosing chart type, 251
Edit chart axis - Titles, Labels, Data series and legend, Adding a text box, Rotate text in a chart, Converting a chart on a web page, Saving a chart. Use of Pivot tablesDesigning of Templates in Excel. (Hrs-Theory-9, Practical-12). MODULE-5Presentation Package: Ms-PowerPoint 2007 Advantages of Presentation Screen layout creating presentation inserting slides adding sounds & videos-formatting slides -slide layout views in presentation - colour scheme background action buttons slide transition Custom animation Creating Master slides Managing slide shows - using pen Setting slide intervals (Hrs-Theory-4, Practical-8).
Practical Training: 15. Create a small poster using pagemaker 16. Create a Brochure using pagemaker 17. Prepare Pay rolls in Excel 18. Cell Formatting Conditional 19. Analysis and presentation of data using charts 20. Using Functions 21. Using of Mailmerging feature of word. SUGGESTED READINGS 7. Ms-Office 2007: Gini Courter & Annette Marquis BPB Publications 8. Special Edition Ms Excel 2007: Patrick Blattner, Louie Utrich. Ken Cook & Timothy Dyck Prentice Hall India Pvt. Ltd. 9. Mastering PageMaker:Atman Rebecca & Atman Rich BPB Publications
252
CORE-13 OBJECTIVES-
COST ACCOUNTING Credit-4
5. To familiarise the students with cost concepts 6. To make the students learn the fundamentals of cost accounting as a separate system of accounting. MODULE-1Introduction to cost accounting-Meaning, definition-Cost concepts-Costing Cost accounting-Cost accountancy-Cost unit-Cost centre-responsibility centres- Profit centre-Cost control-Cost reduction-Objectives of cost accountingDistinction between cost accounting and financial accounting-Methods and techniques of cost accountingAdvantages and disadvantages of cost accounting. (15hrs) MODULE-2Accounting and control of material cost-material purchase procedure-Material stock level-EOQ-ABC, VED and FSN analysis-JIT-Perpectual and periodic inventory system, Continuous stock taking-Material lossesWastage-scrap-Spoilage-Defectives-Pricing-LIFO-FIFOSimple average-Weighted average (20hrs) MODULE-3Accounting and control of labour cost-Time keeping and time booking-Systems of wage payment-Time rate system-piece rate system-Differential piece rate systemIncentive plan-Halsey plan- Rowan plan-Idle timeovertime and their accounting treatment-Labour turnover-Methods of calculating labour turnover. (20hrs) MODULE-4Accounting for over head-Classification of over headPrimary and secondary distribution-Absorption of overhead-Percentage method-Unit rate method-machine hour method-Labour hour rate method-Simultaneous equation method-Over absorption and under absorption.
253
(15hrs) MODULE-5Preparation of cost sheet-Tender and quotation-
Preparation of reconciliation statement. (20hrs) SUGGESTED READINGS 13. Adavanced cost accounting-SP.Jain and K.L Narang 14. Adavanced cost accounting, N.K.Prasad 15. Advanced cost accounting, S.N Maheswary 16. Theory and practice of cost accounting, M.L.Agarwal. 17. Cost Accounting, M.C.Sukla and T.S.Grewal. 18. Ahmmad Naseem, Introduction to Cost Accounting.
254
VOCATIONAL CORE-3 PROGRAMMING IN C LANGUAGE (60% theory and 40% practical) Instructional Hrs-90 Credit-3
MODULE-1Overview of C programming, Steps in Programme Definition Problem Identification Algorithm Flowchart. (5 hours) MODULE-2C Language Introduction history, importance of C - Coding styles Steps in executing C programs structure of C program C tokens different Data Types and Variables,. (10 hours) MODULE-3Input and Output Operations Scope of variables - Decision Making, Branching and Looping Statements. (Theory: 10 hours, Practical: 20 hours) MODULE-4 Functions Arrays Character Strings Structures Union Pointers (Theory: 10 hours, Practical: 10 hours) MODULE-5File Management.: input and output operations in file Working of file functions, Programming in file. (Theory: 10 hours, Practical: 15 hours) Practical Examination (Time: 1 hours) Part A: Part B: Question based on module III or IV (Weight 1) Question Based on Module V (Weight 2)
255
SUGGESTED READINGS 4. Progaramming in Ansi C - E Balaguruswamy 5. Let Us C :- Yeshavant Kanetker
6. Programming with C :- Jayapoovan
CORE-14
SPECIAL ACCOUNTING Credit-4
The purpose of the paper is to acquaint the students with advanced accounting principles and procedures.
MODULE-1Accounts of banking companies-Meaning of banking companies-Important provisions of banking companies Act, 1949-preparation of final accounts of banking companies-Profit and loss account, Balance sheet, transactions of special type- Asset classification and provisions-Non performing Assets. (30hrs) MODULE-2Accounts of Insurance Companies-Insurance companiesspecial terms-Final accounts-Accounts of life insurancerevenue account, Profit and loss account and balance sheet ( As per IRDA regulation Act-2002)-Determination of profit in life insurance business-valuation balance sheet-Accounts of general insurance companies-(Fire and Marine only)-Revenue account-Profit and loss account and Balance sheet ( As per IRDA Regulation Act) (30hrs) MODULE-3Investment account-cum-interest-Ex-interest-Cum dividend-Ex dividend-treatment of bonus share-Right shares-Preparation of investment account-(As per AS-13) (15hrs) 256
MODULE-4Insurance claims-Types of claims-loss of stock policyAscertainment of the value of stock on the date of fireAscertainment of actual amount of claim to be lodgedAverage clause-Loss of profit policy-Procedure to ascertain amount of claim. (18hrs) MODULE-5Computerised accounting-Tally package (9.0)Introduction to Tally-Features-Steps in using Tallycreation of company-Ledger accounts-Voucher entryViewing final accounts. (15hrs) SUGGESTED READINGS 8. Jain.S.P and Narang.K.L : Advanced Accountancy 9. Maheswari.S.N and Maheswari S.K : Advanced Accounting 10. Paul.K.R : Corporate Accounting 11. Dr. S.M.Shukla and Dr.S.P.Gupta : Advanced Accounting 12. M.C. Shukla and T.S.Grewal : Advanced Accounts 13. Rawat.D.S : Accounting 14. Nirmal Gupta and Chhavi Sharma : Corporate Accounting Theory and Practice
257
VOCATIONAL CORE-4
(60% Theory and 40% Practical) Instructional Hrs-90
OBJECTIVE7. To equip the students to meet the demands of the industry by mastering them with industry sought after computerized accounting packages. 8. To expose the students to computer applications in the field of accounting. 9. To develop practical skills in the application of Tally and Peachtree accounting packages. MODULE-1Introduction to Computerised Accounting: Computerised accounting Vs. Manual accounting Merits of Computerised Accounting - Advantage over conventional ERP solutions. (Hrs-Theory-6) MODULE-2Tally 9.0: Introduction to tally Features of Tally; Steps in Accounting using Tally: Creating a anew company 258
(Accounts Only) selecting a company- altering or modifying company creation details Accounts Information Creating Groups- Pre-defined groupssingle/multiple groups displaying & altering/deleting groups-Creating Ledger Accounts- single/multiple ledgers - Grouping of ledger accounts viewing, altering and deleting a ledger Vouchers in TALLY entering transactions - altering/deleting a voucher entry configuring vouchers creating vouchers Generating Reports Summary of accounts - Viewing Final Accounts Trial balance- profit and loss account Balance Sheet Configuring Trial balance & Profit & Loss account Ratio Analysis Cash flow and Funds Flow Bank Reconciliation statements (Hrs-Theory-6, Practical-12) MODULE-3Tally (Accounts with Inventory): Need of accounting with Inventory Inventory Items groups units stock groups -creating a single stock group creating a multiple stock group stock categories - stock items creating single/multiple stock items creating Godown creating units of measure Types of Inventory vouchers using inventory vouchers Inventory books Generating Reports (Hrs-Theory-6, Practical-12) MODULE-4Tally Advanced Features: Budget security control in Tally Tally audit TDS ledgers related to TDS creating TDS voucher types TDS Reports VAT Accounting in Tally VAT Terminologies computing VAT ledgers and Vouchers pertaining to VAT VAT Reports (Hrs-Theory-6, Practical12) MODULE-5Peachtree: Company creation chart of accounts Accrual accounting Cash basis accounting various business types General journal entries customer creation vendor creation stock item creation Accounting vouchers - Budgeting Payroll Account Reconciliation
259
(Hrs-Theory-10, Practical20)
ADVERTISING AND SALES Credit-4
PROMOTION
260
OBJECTIVE-
To make the students aware of the strategy, concept and methods of advertising and sales promotion.
MODULE-1Advertising-Meaning-Scope-Objectives-Merits and demerits-Process-developing an advertising programme. (12hrs) MODULE-2Advertisement appealCopy writing-Copy testingAdvertising media-Media planning and strategy-Types of media-Media planning and strategy-Media selectionAdvertisement agency-Selection of agency-Planning advertising campaign-Adverting research-Measuring the effectiveness of adverting-Methods. (15hrs) MODULE-3Social, economical and legal aspects of advertisement. (10hrs) MODULE-4Sales promotion-Definition-Scope-Methods-Sales promotion mix-Developing sales promotion campaignSales promotion budget and its preparation-Effects of sales promotion on brand equity. (15hrs) MODULE-5Personal selling-Nature and importance-Purpose-ProcessTypes of sales persons-Sales force managementEstablishing sales objectives-Recruitment and training of sales force-Evaluating sales force. (20hrs) SUGGESTED READINGS 13. Advertising in the Indian Context, S.A Chunnawala. 14. Advertising, Marketing, and Sales management, Devandra Thakku. 15. Advertising Management, Rajeev Batra..
261
16. Advertising, Sales and Promotion Management, S.A. Chunnawala. 17. Sales Promotion and Advertising Management, A.N.Mishra. 18. Marketing, Sales and Customer Service, Jones.
CORE-15
5. To acquaint the students with different methods and techniques of costing. 6. To enable the students to identify the methods and techniques applicable for different types of industries. MODULE-1 Introduction to the and techniques in costing Meaning costingMeaningQuantity. application of costing methods business decision making-Job Procedure Accounting. Batch ProcedureEconomic Batch (10hrs) MODULE-2 Contract costing-Meaning-Objectives-Work certified and uncertifieddetermination of profit on incomplete contract-Working progress-Balance sheetEscalation clause-Retention money-Cost plus contract. (15hrs) MODULE -3 Process Costing Process Accounts Process Losses Abnormal gain and its treatment Joint products and By-products Methods of apportioning Joint costs. (20hrs) MODULE -4 Marginal Costing Meaning-DefinitionDifference between marginal costing and absorption costing and differential costing-Advantages and disadvantages-Break Even Analysis Cost Volume Profit analysis Simple break even chart- Decision making Pricing decisions-Key factor-Make or buySales mix-acceptance of order. 262
(25hrs) MODULE-5Budget and budgetary control-Meaning and definition- Objectives-Relation with planning and control-Budget centre-Budget manual-Budget committee-Preparation of cash budget and flexible budget-Zero base budgeting-Performance budgeting(20hrs) SUGGESTED READINGS 17. Jain. S.P and Narang.K.L : Advanced Cost Accounting 18. Prasad.N.K : Advanced Cost Accounting 19. Khan.M.Y and Jain.P.K : Advanced Cost Accounting 20. Thulsian P.C : Practical Costing 21. Arora.M.N : Principles and Practice of Cost Accounting 22. M.L Agarwal : Advanced Cost Accounting 23. Bendrey, Essentials Of Management Accounting. 24. Murthy R.V.V, Cost and Management Accounting.
263
VOCATIONAL CORE-5 PROGRAMMING WITH VISUAL BASIC 6.0 ( 60% theory and 40% practical) Instructional Hrs-90 Credit-3
MODULE-1Introduction VB Development Environment Exploring the menu bar Using the toolbox Elements of Visual basic syntax Using literals Declaring and using constants Data types Declaring and using variables Using the operators (10 hours) MODULE -2 Subroutines and functions Looping and decision control structure If / Then / Else Structure Select structure For / next structure Do/ Loop structure While/ wend structure. (Theory: 10 hours, Practical : 15 hours) MODULE-3Using intrinsic controls Pointer- Label- FrameCheck box- Combo box- Scroll Bar- Timer- Dir list boxShape- Image- OLE- Picture Box- Text box- Command
264
Button- Option Button- List box- Adding check box controls- Adding combo box(Theory: 10 hours, Practical : 10 hours) MODULE-4Standard MDI form features- Building the MDI form- Using menus- Building a wizard. (Theory: 5 hours, Practical : 5 hours) MODULE-5Database programming- Data view windowQuery designer- Data report designer- Creating a data environment Adding queries to data environment Data controls- ADO- DAO- Connecting to the database Adding records- Editing records Closing the database connection. (Theory: 10 hours, Practical : 15 hours) Practical Examination(Time : 1 hours) Part A : Part B : Question based on module II and III (weight 1) Question Based on Module V (weight 2)
SUGGESTED READINGS 1. Programming with Visual Basic 6.0 - Mohammed Azam 2. Visual Basic 6 programming Black Book - steven Holzner 3. Mastering Visul Basic 6 :- Evangelos Petro utsos 4. Starting out with Visual Basic 6 programming :- Tony goddis, Brvce denton
265
CORE-16
5. To familiarize the students with the principles and procedure of auditing. 6. To enable the students to understand the duties and responsibilities of auditors and to undertake the work of auditing. MODULE-I Introduction - Meaning and objectives of auditing Types of audit- Audit programme - Audit Note Book Working papers -Evidences- Considerations before commencing an audit work- Routine checking and test checkingQualifications of an auditor- Liabilities of an auditor in case of negligence-Misfeasance-Criminal liability-Liability towards third parties. (15 hrs) MODULE-2Internal control- Internal check and internal audit - Audit Procedure. Vouching-requirements of a voucher Vouching of cash sales, receipts from debtors, cash
266
purchases, payment to creditors, payment of wages, purchase of land and buildings Duties of an auditorVerification and valuation of assets and liabilities Methods Duties of an auditor. (25hrs) MODULE-3Audit of limited companies Company auditor Qualifications disqualifications- Appointment Rights, duties and liabilities Removal. Share capital and share transfer audit Audit Report Contents and types. (20hrs) MODULE-4InvestigationDistinction between audit and investigation Types of investigative audit where fraud is suspected- On acquisition of a running business. (15hrs) MODULE-5 Recent trends in Auditing- Nature and significance of Cost audit-Objectives Tax audit-objectives Management audit-objectives- Social audit- ObjectivesGovernment auditObjectives-Performance auditObjectives-Auditing in EDP (Electronic Data Processing) environment-Audit Assurance Standards-Meaning and scope. (15hrs)
SUGGESTED READINGS 15. Sharma .T.R : Auditing 16. Tandon.B.N : Practical Auditing 17. Saxena and Saravanavel : Practical Auditing 18. Ravinder Kumar and Virender Sharma : Practical Auditing 19. Jagadeesh Prakash : Principles and Practices 20. Raman.B.S : Auditing 21. Dinkar Pagare : Auditing.
267
CORE-17
ACCOUNTING FOR MANAGERIAL DECISIONS Credit-4
5. To equip the students to interpret financial statements. 6. To enable the students to have a thorough knowledge on the management accounting techniques in business decision making.
268
MODULE-1 Financial statements-Meaning-EssentialsImportance-Characteristics-Nature-Limitations-Analysis and interpretation of financial statements- Objects and importance of analysis and interpretation-Types of financial analysis-External analysis-Internal analysisHorizontal analysis-Vertical analysis-Methods and techniques used in financial analysis-Comparative statement-Common size statement-Trend analysis. (15hrs) MODULE-2Ratio analysis-Introduction-Meaning and definitionObjectives-Importance and uses-Limitations-Classification of ratios-short term liquidity-Current ratio-Quick ratioAbsolute liquidity ratio-Long term financial ratios-Debt equity ratio-Proprietary ratio-Solvency ratio-Fixed assets ratio-Debt service ratio-Ratio of long term debt to share holders fund-General profitability ratios-Overall profitability ratios-Return on share holders funds-Return on equity capital-EPS-Return on capital employed-Capital turnover ratio-Dividend yield ratio-turnover ratiosPreparation of Trading and profit and loss account and balance sheet by using ratios. (25hrs) MODULE-3Fund flow analysis-Introduction-meaning and definition of fund-Need for fund flow statement-managerial usesLimitations-Procedure for the preparation of fund flow statement-Schedule of changes in working capital. (20hrs) MODULE-4Cash flow statement-introduction-Meaning-UtilityComparison between fund flow statement and cash flow statement-Preparation of cash flow statement. (As per AS-3) (15hrs) MODULE-5Responsibility accounting-Meaning and definitionFundamental aspects-features-AdvantagesDisadvantages-Steps involved-Responsibility centre and its types. (Theory only) (15hrs)
269
SUGGESTED READINGS 19. Man mohan, Goyal.S.N : Principles of Management Accounting. 20. Shashi.K.Gupta and Sharma.R.K : Management Accounting 21. Gupta.S.P and Sharma.R.K : Management Accounting 22. Kulshustia and Ramanathan : Management Accounting 23. Maheswari.S.N : Management Accounting and Financial Control. 24. Pandey .I.M : Principles of Management Accounting 25. Khan.M.Y & Jain.P.K : Management Accounting 26. Revi.M.Kishore : Management Accounting 27. Jhamb H.V, Fundamentals of Management Accounting.
270
VOCATIONAL CORE-6 DATABASE MANAGEMENT SYSTEM FOR BUSINESS (60% Theory and 40% Practical) Instructional Hrs-90 OBJECTIVESCredit-3
MODULE-1Database Concepts: Database File structure Database terminology Data entities attributes &Keys DBMS Advantages of Database systems Data Independence Components of DBMS (Hrs- Theory-12) MODULE-2RDMS & Relationships in Database: Data Models Relational Data Model RDBMS Relationships - Types of Relationships one to many one to many many to many defining relationships referential integrity. Public & Primary key. (Hrs-Theory-8 Practical-4) MODULE-3Basic Elements of Ms- Access 2007: Introduction Objects in Ms- Access - Create, open, and close a database -Creating a data table different ways of creating tables Data types - The primary key - Properties of the fields Saving a table - Closing a table - Modifying data tables creating table relationships editing relationships. (Hrs-Theory-8 16) MODULE-4Queries & Forms in Access: Types of queries - Creating a query - saving queries summary queries cross tab queries Action queries Forms - The form's wizard Editing the data in a form - The Form design view - The Form design bar - The Toolbox - Working with controls Practical-
271
(Hrs-Theory-8 16)
Practical-
MODULE-5Reports in Access: The Report's wizard - The Report design view - The Report design bar - The Toolbox - The Preview window - Grouping and Sorting - Printing a Report (Hrs-Theory-6 Practical-12)
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Jenipher Carlos Hosanna MCom, MFM, MCS, LLM, MBA, PGDT Faculty of Commerce, M G University, Kottayam Email: hosanna@in.

Core-7 Core-8 Common Core-3 Core-9 Core(Optional)1

Instructional Hrs-72 OBJECTIVE

MODERN BANKING Credit-3

Instructional Hrs-72 OBJECTIVE-

1. To provide basic knowledge of banking.

BUSINESS REGULATORY FRAMEWORK Credit-3

Instructional Hrs-72 OBJECTIVES:

METHODOLOGY AND PERSPECTIVES OF BUSINESS EDUCATION Credit-4

Instructional Hrs-72 OBJECTIVES-

QUANTITATIVE TECHNIQUES FOR BUSINESS RESEARCH Instructional Hrs-72 Credit-3

PRINCIPLES OF INSURANCE Credit-3

Instructional Hrs-72 OBJECTIVE.

CORPORATE REGULATIONS AND GOVERNANCE Instructional Hrs-72 Credit-3

BUSINESS COMMUNICATION AND

MANAGEMENT INFORMATION SYSTEM Instructional Hrs-72 Credit-4

MARKETING MANAGEMENT Credit-4

Instructional Hrs-90 OBJECTIVE-

FINANCIAL ACCOUNTING Credit-4

Instructional Hrs-90 OBJECTIVE-

E-COMMERCE AND GENERAL INFORMATICS Credit-4

Instructional Hrs-72 OBJECTIVE-

BUSINESS MANAGEMENT Credit-2

Instructional Hrs-54 OBJECTIVE-

To familiarise the students with concepts and principles of Management

CAPITAL MARKET Credit-4

Instructional Hrs-90 OBJECTIVE-

CORPORATE ACCOUNTING Credit-4

FINANCIAL SERVICES Credit-2

COMPLEMENTARY -1 ADVERTISING AND SALES PROMOTION Instructional Hrs-90 OBJECTIVECredit-4

APPLIED COST ACCOUNTING Credit-4

Instructional Hrs-90 OBJECTIVES:

MODULE-1 Introduction to the and techniques in costing Meaning costingMeaningQuantity.

PRACTICAL AUDITING Credit-4

Instructional Hrs-90 OBJECTIVES:

ACCOUNTING FOR MANAGERIAL DECISIONS Credit-4

Instructional Hrs-90 OBJECTIVE-

8. Revi.M.Kishore : Management Accounting 9. Jhamb H.V, Fundamentals of Management Accounting.

1. Using Information Technology (6th Edition): Williams & Sawyer

3. Computer Networks Protocols, Standards and Interface: 4. 5. 6. 7. 8. 9.

COMPUTERISED ACCOUNTING Credit-3

(60% Theory and 40% Practical) Instructional Hrs-90 OBJECTIVE-

Instructional Hrs-90 OBJECTIVES-

OPTION-3 MARKETING CORE (OPTIONAL)-1 PRODUCT AND BRAND MANAGEMENT Credit-3

Instructional Hrs-90 OBJECTIVE-

MODULE -3 New product development- stages-new launch-strategies-mistakes-success and failures. (15hrs)

5. Kishan. K. K and Kaimra Robbert- Hospitality Operation and Management

BASICS OF CO-OPERATION Credit-3

Instructional Hrs-90 OBJECTIVES:

CO-OPERATIVE MANAGEMENT AND Credit-3

CO-OPERATIVE LEGAL SYSTEMS Credit-3

Instructional Hrs-90 OBJECTIVES-

CO-OPERATIVE ACCOUNTING Credit-3

Instructional Hrs-90 OBJECTIVES

OPEN CORE OPEN CORE-1 FUNDAMENTALS OF ACCOUNTING Credit-4

Instructional Hrs-72 OBJECTIVE-

INSURANCE AND RISK MANAGEMENT Credit-4

Instructional Hrs-72 OBJECTIVES

CAPITAL MARKET AND INVESTMENT MANAGEMENT Credit-4