PERIYAR UNIVERSITY

PERIYAR PALKALAI NAGAR

SALEM 636 011

DEGREE OF BACHELOR OF COMMERCE

CHOICE BASED CREDIT SYSTEM
SYLLABUS FOR B.COM
FOR THE STUDENTS ADMITTED FROM THE
ACADEMIC YEAR 2012 2013 ONWARDS

I.ELIGIBILITY FOR ADMISSION

Candidates for admission to the first year of the Degree of Bachelor of
Commerce Course shall be required to have passed the Higher Secondary
Examination (Academic or Vocational Stream) conducted by the Government of
Tamil Nadu (or) an examination accepted as equivalent thereto by the Syndicate,
subject to such conditions as may be prescribed thereto.
II.OBJECTIVES OF THE COURSE
i) To provide the basic and essential knowledge regarding various activities
undertaken and necessary to run socially responsible business organization.
ii) To impart certain basic skills and aptitude, this will be useful in developing
entrepreneurship.
iii) To provide a global view of the several financial and other institutions and
their function which support the business system.
iv)To prepare the students for preparing higher studies in business like
M.Com., M.B.A. and professional courses like MCA.,C.A.,ICWA, ACS., etc.
v) To develop the personality so as to become a responsible citizen with
greater awareness about the Indian society and its culture.
III.ELIGIBILITY FOR THE AWARD OF DEGREE:
A candidate shall be eligible for the award of the Degree only if he/she has
undergone the prescribed course of study in a college affiliated to the University for
a period of not less than three academic years with six semesters and passed the
examinations prescribed and fulfilled therefore.
IV.PASSING MINIMUM;
The candidate shall be declared to have passed the examination if the
candidate secures not less than 40% marks in the University examination in each
theory paper and 40% in continuous assessment.
For the practical paper, a minimum of 40 marks out of 100 marks in the
University examination and the record notebook taken together is required to pass
the examination.

V.CLASSIFICATION OF SUCCESSFUL CANDIDATES:

Candidates who secure not less than 60% of the aggregate marks in the
whole examination in First Class.
Candidates who secure 50% and above but below 59% shall be declared to
have passed in the Second Class.
Candidates who obtain 75% of marks in aggregate shall be declared to have
passed the examination in First Class with Distinction provided they pass all the
examinations prescribed for the course at the first appearance.
Candidates who pass all the examinations prescribed for the course in the
first instance and within a period three academic years from the year of admission
to the course only are eligible for University Ranking.
VI.MAXIMUM DURATION FOR THE COMPLETION OF THE UG PROGRAMME
The maximum duration for completion of the UG programme shall not exceed
twelve semesters.
VII.INDUSTRIAL VISIT
Students may be permitted to industrial visit in order to improve their
knowledge.
VIII. EXTENSION ACTIVITIES
Campus cleaning, Gardening, Awareness creation, Participation in Panchayat
Raj institutions meeting and Participation in the civic society initiated activities.
IX.COMMENCEMENT OF THIS REGULATION:
These regulations shall take effect from the academic year 2012-13, i.e., for
students who are to be admitted to the first year of the course during the academic
Year 2012-13 and thereafter.

HOUR AND CREDIT ALLOCATION

PART

PAPER

I
II
III

1
2
3
4

IV
V
I
II
III

5
6
7
8
9
10

IV
V

11
12

III
13
14
15
16
17
18
IV
19
20

III
21
22
23
24
25
26
IV
27
28

SUBJECT
SEMESTER-I
TAMIL
ENGLISH
CORE:
Principles of Accountancy
Business Communication
ALLIED:
Business Economics
Value Education
SEMESTER-II
Tamil
English
CORE:
Financial Accounting
Business Management
ALLIED:
Indian Economy
Environmental Studies
SEMESTER-III
CORE:
Business Law
Corporate Accounting-I
Banking Theory
SKILL BASED ELECTIVE PAPER
Marketing
Advertising
Salesmanship
ALLIED:
Business Statistical Methods
Non Major Elective Paper-I
Marketing
SEMESTER-IV
CORE:
Company Law
Corporate Accounting-II
Applied Banking
SKILL BASED ELECTIVE PAPER
Business Environment
Indian Financial Service
Human Resource Development
ALLIED:
Business Statistical Decision
Techniques
NON-MAJOR: Elective Paper II
Human Resource Management
3

HOURS

CREDITS

6
6

3
3

5
5

4
4

6
2

4
2

6
6

3
3

5
5

4
4

6
2

4
2

5
6
5

4
4
4

2
2
2

2
2
2

6
2

4
2

5
6
5

5
5
4

2
2
2

2
2
2

SEMESTER-V
III
29
30
31
32
33
III
34
35
36
37
38
V

CORE:
Cost Accounting
Auditing
Income Tax Law and Practice I
Information Technology in Business
Elective Paper I:
SEMESTER-VI
CORE:
Management Accounting
Entrepreneurial Development
Income Tax Law & Practice - II
Commerce Practical
Elective Paper II
Extension Activities
TOTAL

6
6
6
6
6

5
5
5
4
5

6
6
6
6
6
-

5
5
5
5
5
1

140

SCHEME OF EXAMINATIONS
PA
RT

PAP
ER

I
II
III

1
2

21
22
23

SEMESTER-I
TAMIL
ENGLISH
CORE:
Principles of
Accountancy
Business
Communication
ALLIED:
Business Economics
Value Education
SEMESTER-II
Tamil
English
CORE:
Financial Accounting
Business Management
ALLIED:
Indian Economy
Environmental Studies
SEMESTER-III
CORE:
Business Law
Corporate Accounting-I
Banking Theory
SKILL BASED
ELECTIVE PAPER
Marketing
Advertising
Salesmanship
ALLIED:
Business Statistical
Methods
Non Major Elective
Paper-I
Marketing
SEMESTER-IV
CORE:
Company Law
Corporate Accounting-II
Applied Banking

24
25

SKILL BASED
ELECTIVE PAPER
Business Environment
Indian Financial Service

3
4
IV
IV
I
II
III

5
6
7
8
9
10

IV
V

SUBJECT

11
12

III
13
14
15
16
17
18
IV
19
20

III

Duration
(Hours)

External
Marks

Internal
Marks

Total
Marks

3
3

75
75

25
25

100
100

75

25

100

75

25

100

3
3

75
75

25
25

100
100

3
3

75
75

25
25

100
100

3
3
3
3
3

75
75
75
75
75

25
25
25
25
25

100
100
100
100
100

3
3
3

75
75
75

25
25
25

100
100
100

3
3
3

75
75
75

25
25
25

100
100
100

75

25

100

75

25

100

3
3
3

75
75
75

25
25
25

100
100
100

3
3

75
75

25
25

100
100

26
IV
27
28

III
29
30
31
32
33
III
34
35
36
37
38
V

Human Resource
Development
ALLIED:
Business Statistical
Decision Techniques
NON-MAJOR: Elective
Paper - II
Human Resource
Management
SEMESTER-V
CORE:
Cost Accounting
Auditing
Income Tax Law and
Practice I
Information Technology
in Business
Elective Paper I:
SEMESTER-VI
CORE:
Management
Accounting
Entrepreneurial
Development
Income Tax Law &
Practice - II
Commerce Practical
Elective Paper II
Extension Activities
ELECTIVES

75

25

100

75

25

100

75

25

100

3
3
3

75
75
75

25
25
25

100
100
100

75

25

100

75

25

100

75

25

100

75

25

100

75

25

100

3
3

75
75

25
25

100
100

Any one of the following groups

Group A
Group B
Group C

1. Fundamentals of Insurance

75

25

100

2. Financial Management

75

25

100

1. Office Organisation

75

25

100

2. Secretrarial Practice

75

25

100

1. Industrial Law I

75

25

100

2. Industrial Law II

75

25

100

PART III
PAPER III
PRINCIPLES OF ACCOUNTANCY
UNIT I
Introduction Accounting Concepts and Conventions Journal Ledger Subsidiary books Trial Balance.
UNIT II
Final Accounts of a Sole Trader Adjustments.
UNIT III
Final Accounts of non trading concerns Receipts and Payments Account
Income and Expenditure Account and Balance Sheet.
UNIT IV
Average Due Date Account Current Bank Reconciliation Statement.
UNIT V
Depreciation Methods Fixed Diminishing Annuity Depreciation Fund
Provision and Reserves.
Note: Distribution of marks Problem 80% and Theory 20%
TEXT BOOKS:
1. Financial Accounting
R.L.Gupta and V.K.Gupta
Sultan Chand & Sons, New Delhi.
2. Financial Accounting
S.P.Jain and K.L.Narang
Kalyani Publishers, Ludhiana.
REFERENCE BOOKS:
1. Financial Accounting
Reddy and Murthy Margham
Publications, Chennai-17.
2. Advanced Accounting I
Dr.Chandra Bose PHI Learning (P) Ltd.
3. Advanced Accounting I Dr.S.Peer Mohamed
Dr.S.A.N.Shezuli Ibrahim Pass Publication,
Madurai.

PART III
PAPER IV
BUSINESS COMMUNICAITON
UNIT - I
Meaning of Communication Objectives Media Barriers. Need and
Functions of Business Letter Effective Business Letter Layout and Kinds of
Business Letter.
UNIT - II
Letters of Enquiry Replies, Offer and Quotations Orders Execution
Cancellation.
UNIT - II
Complaints and Adjustments Circular Letters Status Enquiries
Collection Letters.
UNIT - IV
Bank Correspondence Insurance Correspondence Agency Correspondence
Applications for jobs.
UNIT - V
Company Correspondence Correspondence with Shareholders Agenda
Minutes Report Writing Types Characteristics of Good Report Report of
Individuals.
TEXT BOOK:
1. Effective Business English
and Correspondence.
- Pattan Chetty and Ramesh, M.S.,
2. Business Communication N.S.Raghunathan & B.Santhanam,
Margham

REFERENCE BOOKS:
1. Commercial Correspondence
R.S.N.Pillai and Bagavathi.
2. Business Communication Rajendera Paul and Korla Halli.

ALLIED
PAPER V
BUSINESS ECONOMICS
UNIT I
Nature and scope of economics Meaning of Business economics - objectives
and scope of business economics Role and Responsibilities of a business
economist. Meaning of law of demand exceptions, changes in demand demand
determinants importance elasticity of demand types - measurement its
importance demand forecasting.
UNIT II
Meaning of production Production function Short run and long run
economies and diseconomies of scale Supply determinants.
UNIT- III
Cost concepts Kinds of Cost Cost and output relationship revenue total
revenue average revenue Marginal revenue -curves under perfect & imperfect
competition Break even analysis.
UNIT IV
Market structure Pricing under perfect competition Monopoly
Monopolistic competition.
UNIT V
Inflation Trade cycle causes effects Monetary policy Fiscal Policy.
REFERENCE BOOKS
1. Business Economics - S.Sankaran
2. Business Economics - P.N.Reddy and H.R.Appanniah
3. Managerial Economics- R.L.Varasheney and K.L.Maheswari
4. Modern Economic Theory- K.K.Dewett

II SEMESTER
PAPER IX
FINANCIAL ACCOUNTING
UNIT-I
Branch Accounts Dependent Branches Stock and Debtors System.
Departmental Accounts Inter departmental Transfers.
UNIT-II
Single Entry System Statement of affairs Conversion Method.
UNIT-III
Partnership Accounts Admission Retirement
UNIT-IV
Death of Partner - Dissolution
UNIT-V
Insolvency of a partner and all partners Rule in Garner Vs Murray
Piecemeal Distribution
Note:
Distribution of Marks: Problems 80% and Theory 20%.
Text Books:
1. Financial Accounting
R.L.Guptha and V.K.Guptha, Sultan
Chand and Sons, New Delhi.
2. Financial Accounting
S.P.Jain and Narang, Kalyani
Publishers, Ludhiana.
Reference Books:
1. Financial Accounting
Reddy and Murthy Margham
Publications, Chennai 17.
2. Financial Accounting
Narayanaswamy, PHI Learning
Private Limited, New Delhi, 3rd ed.

10

PAPER X
BUSINESS MANAGEMENT
UNIT-I
Nature and Scope of Management Functions of Management Scientific
Management Contribution by Henry Fayol.
UNIT-II
Planning - Meaning, Nature and Importance of Planning Steps in Planning
Forecasting Decision Making Process Types of decision.
UNIT-III
Organisation Meaning, nature and importance Types of organisation
Span of Control Delegation and Decentralisation
UNIT-IV
Leadership Styles Motivation - Meaning benefitis Maslows need
Hierarchy and Mcgregor theories.
UNIT-V
Communication Process Types Barriers - Co-ordination Principles of
Co-ordination - Control steps in control Essentials of effective control.
TEXT BOOK:
1. Business Management
2. Principles of Management

Dinkar Pagare
J.Jayasankar
Margham
Publications

REFERENCE BOOK:
1. Business Organisation and Management 2. Business Management
-

11

Y.K.Bhushan
Chatterjee

ALLIED
PAPER XI
INDIAN ECONOMY
UNIT I
Under development Meaning, characteristics and causes Determinants of
economic development economic and non economic factors concepts of growth
and development.
UNIT- II
Human resources Population growth as a retarding factor Population
policy, National Income Concept Its measurement Limitations Recent Trends
in National Income.
UNIT III
Agriculture Features Role of Agriculture Agricultural Productivity and
reforms Food Problem Green revolution.
UNIT IV
Industrialisation Role of Industries in economic development major
industries Iron & steel, cotton, textiles, sugar Cottage and Small scale industries
Industrial sickness Industrial Labour Organisation Industrial relation
Industrial Policy 1948, 1956, 1977, 1980 and 1991.
UNIT V
Economic Planning A brief resume of five years plans The Tenth five year
plan 2002-07. Indias foreign trade and balance of payments GATT WTO and
Indian Economy.
REFERENCE BOOKS
1. Indian Economy
2. Indian Economy
3. Economic Development
and Planning
4. Five Year Plan Reports
5. Indian Economic Problems

Dutt and Sundaram

Dhinagara. I.C

Jheingan M.L.
Govt. of India
Jain P.C.

12

III SEMESTER
PAPER XIII
BUSINESS LAW
UNIT I
Commercial Law Introduction Sources Nature and Kinds of Contract
Elements of a Valid Contract Formation of Contract.
UNIT II
Contingent Contract Quasi Contract Performance of a Contract Discharge
of a Contract Remedies for breach of Contract.
UNIT III
Contract of Indemnity and Guarantee Bailment Pledge.
UNIT IV
Agency Creation of Agency Kinds of Agent Rights and Duties of Principal
and Agent - Relation of Principal and third parties Termination of Agency.
UNIT V
Sale of goods Sale and Agreement to sell Condition and Warranties
Remedies for breach Unpaid Seller - Rights of unpaid seller Auction sale Rules
relating delivery of goods.
TEXT BOOKS:
1. Commercial Law
2. Business Laws REFERENCES:
1. Commercial Law
2. Business Law
3. Business Law
4. Business Law

N.D.Kapoor,
Sultan Chand & Sons, New Delhi.
J.Jayasankar, Margham Publications

M.C.Shukla,
S.Chand & Sons, New Delhi.
M.C.Kuchal
PC Tulsian, The McGraw
Hill Companies, UP.
-Dr.Chandraboss boss PHI Learning
Private Limited, New Delhi

13

PAPER - XIV
CORPORATE ACCOUNTING I
UNIT I
Issue of Equity Shares At par, at premium and at discount Forfeiture and
Re-issue.
UNIT II
Issue of preference shares Redemption of Preference Shares
UNIT III
Issue of Debentures and Redemption of Debentures Various Methods of
Redemption.
UNIT IV
Underwriting of Shares Valuation of Goodwill and shares.
UNIT V
Profits prior to incorporation Preparation of Final Accounts of Companies.
Note: Distribution of Marks Problems 80% and Theory 20%
TEXT BOOK:
Corporate Accounting - R.L.Guptha & Radhaswamy
Corporate Accounting - Reddy & Murthy,
Margham Publication, Chennai.
REFERENCE BOOKS:
1.Advanced Accountancy - S.P.Jain & K.L.Narang.
2.Advanced Accountancy - M.C.Shukla & T.S.Grewal.
3.Corporate Accounting - S.N.Maheswari, Vikas Publishing House.

14

PAPER - XV
BANKING THEORY
UNIT I
Banking Definition Classification. Role of Banking in the economic
development of a country Commercial Banking functions and services.
UNIT - II
Central Banking Need and Principles of Central Banking RBI functions
RBI Role in Economic Development Monetary Policy of RBI.
UNIT III
E-Banking Meaning Traditional Banking Vs E-Banking
Services Benefits Mobile Banking features and services.

- E.Banking

UNIT IV
Internet Banking Services Major Issues Drawbacks- Indian Scenario
Concept of ATM ATM features Mechanism functions and strategic importance.
UNIT V
Agricultural Banking SCCB, DCCBs and Co-operative Credit Societies
Role of RRBs and NABARD.
Text Books:
Banking Theory, Law & Practice
B.Santhanam, Margham Publications
Reference Books:
Banking and Financial Dr.K.Nirmala Prasad, J.Chandradoss,
System in India
Himalaya Publishing House
KPM.Sundaram & Varshney - Banking Theory, Sultan Chand
M.Radhasamy & S.Vasudevan - Text of Banking
Gomez - Banking & Finance
Desai Vasanth - Indian Banking, Nature & Problem

15

ALLIED
PAPER - XIX
BUSINESS STATISTICAL METHODS
UNIT I
Introduction Collection and Tabulation of Statistical data Frequency
Distribution Measure of Central Tendency Mean, Median, Mode, Harmonic Mean
and Geometric Mean, Combined Mean.
UNIT II
Measures of Dispersion Range Quartile deviation Mean Deviation
Standard Deviation and their Co-efficient. Measure of Skewness Karl Pearson and
Bowleys Co-efficient of skewness.
UNIT III
Correlation Types of Correlation Measures of Correlation Karl Pearsons
co-efficient of correlation Spearman rank correlations co-efficient.
Simple regression analysis Regression equation, Fitting of Regression lines
Relationship between Regression Co-efficient and Correlation co-efficient.
UNIT IV
Index Number, Definition of Index Numbers, Uses problems in the
constructions of index numbers. Simple and Weighted Index numbers. Chain and
Fixed base index Cost of living index numbers.
UNIT V
Analysis of Time Series Definition Components of Time Series, Uses,
Measures of Secular trend, Measure of Seasonal Variation. Method of simple
average only.
Note: Distribution of marks Problem 80% and Theory 20%
TEXT BOOK
1.Business Statistics

P.A.Navanithan

REFERENCE BOOKS:
1.Statistical Methods
2.Statistics
3.Elements of Statistics

S.P.Guptha
D.C.Sanchati and V.K.Kapoor.
Donald R.Byrkt.

16

SEMESTER- IV
PAPER XXI
COMPANY LAW
UNIT I
Meaning and Definition of a joint stock company Features kinds of
companies Differences between private and public companies.
UNIT II
Formation of a company Promotion Memorandum of Association and its
contents Articles of Association and its contents Certificate of incorporation and
commencement of business.
UNIT III
Prospectus its contents statement in lieu of prospectus consequences of
Misstatements in a Prospectus kinds of Shares and Debentures.
UNIT IV
Company management Appointment, rights and duties of Managerial
Personnel Meetings Resolutions.
UNIT V
Winding up of a company Types of winding up consequences of winding
up.
TEXT BOOK:
1.Company Law N.D.Kapoor, Sultan Chand & Sons.
REFERENCE BOOKS:
1.Company Law
- Avatar Singh
2.Company Law
- P.Saravanavel
3.Principles of company Law - N.C.Shukla & S.S.Gulshan.
4.Company Law and Secretarial Practice - Dr.M.Sreenivasan,
Margham Publications.

17

PAPER - XXII
CORPORATE ACCOUNTING II
UNIT I
Amalgamation and Absorption.
UNIT II
Alteration of Share capital Internal Reconstruction- Liquidators Final
statement of accounts.
UNIT III
Accounts of Banking Companies (New Format)
UNIT IV
Accounts of Insurance Companies Life, Fire and Marine (New Format)
UNIT V
Accounts of Holding Companies (Excluding inter-company holdings).
Note: Distribution of Marks Problems 80% and Theory 20%
TEXT BOOKS:
Advanced Accountancy - R.L.Guptha and Rathaswamy,
Advanced Accountancy - Jain and Narang,
Corporate Accounting - Reddy and Murthy
REFERENCE BOOKS:
Advanced Accountancy - M.C.Shukla and T.S.Grewal,
Corporate Accounting - S.N.Maheswari-Vikas Publishing House.

18

PAPER - XXIII
APPLIED BANKING
UNIT I
Banker and Customer Definition Relationship Obligation Bankers lien
Right of appropriation Right to set off
UNIT II
Opening of different types of account in a Bank Special types of customers.
UNIT III
Negotiable Instruments Meaning and features of cheque, Bills of Exchange
and Promissory Note Crossing of Cheques Types Endorsement Types
Holder for value Holder in due course.
UNIT IV
Paying Banker Meaning Duties and Responsibilities Statutory protection
Payment in due course Dishonour of cheques Collecting Banker Statutory
Protection-Negligence of collecting banker.
UNIT V
Loans and Advances Principles of Sound lending Forms of advances
Secured and Unsecured advances Various modes of creating charge Lien, Pledge,
Hypothecation and Mortgage Advances against goods, documents of title to goods
LIC policy and FDR.
TEXT BOOK:
KPM Sundaram &
P.N.Varshney
B.Santhanam

Banking Theory, Law and Practice,

- Sultan Chand & Sons, New Delhi.
- Banking Theory Law & Practice,
Margham Publishing House

REFERENCE BOOKS:
1.Banking Law and Practice - S.N.Maheswari
2.Banking Law and Practice - Radhasamy.

19

ALLIED
PAPER XXVII
BUSINESS STATISTICAL DECISION TECHNIQUES
UNIT I
Matrix : Definitions Operations on Matrix determinant of Matrix. Inverse
of a Matrix (Ad-joint Method only) Application: Solving Linear equations Matrix
inverse Method; Crammers Method.
UNIT II
Sequence and Series Arithmatic Progression and Geometric Progression
(Simple Problems only).
Interpolation : Bionomial Expansion method; Newtons Forward and
Backward Method, Lagranges Method.
UNIT III
Probability; Definition Addition and Multiplication theorems Conditional
and Probability (Simple Problem only).
UNIT IV
Linear Programming Formation of LPP, Solution to LPP Graphical simplex
method BIG M method.
UNIT V
Transportation Problem North West Corner method Matrix minima (or)
Least cost method Vogels Approximation method MODI Method.
Assignment Problem Balanced Hungurian Assignment method.
Note: Distribution of marks Problem 80% and Theory 20%
This paper has to be taught by a statistics teacher and valued by statistics board
only.
TEXT BOOKS:
1. Business Statistics P.A.Navanithan
2.
BOOKS FOR REFERENCE:
1. Business Statistics and
S.P.Guptha, Dr.P.A.Guptha,
Operation Research

Dr.Manmohan.
2. Business Mathematics Mr.Vittal.

20

SEMESTER - V
PAPER - XXIX
COST ACCOUNTING
UNIT I
Cost Accounting Meaning, Scope, objectives - advantages and limitations
Difference between cost accounting and financial accounting Elements of cost
preparation of cost sheet.
UNIT II
Material Management Purchase procedure Various stock levels
Economic order quantity Bin card and stores ledger Pricing of issues FIFO,
LIFO, Simple Average and weighted average methods.
UNIT III
Labour cost Importance Various methods of labour cost control methods
of wage payment various incentive schemes labour turnover.
UNIT IV
Overheads Classification apportionment of overheads redistribution of
overheads absorption of overheads calculation of machine hour rate.
UNIT V
Process costing normal loss - abnormal loss and abnormal gain Joint
product and by products.
Note: Distribution of marks Problem 80% and Theory 20%
TEXT BOOKS:
Cost Acounting
Cost Accounting

- Jain & Narang,

Kalyani Publishers Ludhiana.
- Reddy & Hari Prasad Reddy,
Margham Publications, Chennai-17.

REFERENCE BOOKS:
Cost Accounting,
- Pillai & Bagavathi, Sultan Chand &
sons, New Delhi.
Cost Accounting
- Murthy & Gurusamy, Tata McGraw Hill Ltd
Cost Accounting
- Bhattacharya, PHI Learning Pvt. Ltd,
New Delhi.

21

PAPER - XXX
AUDITING
UNIT I
Introduction meaning and object of audit difference between auditing and
accountancy kinds of audit advantages and limitations of audit audit
programmes and working papers.
UNIT II
Internal control Meaning and object Internal check Meaning and object
Internal control regarding cash purchases, sales, payment of wages.
UNIT III
Vouching meaning objects features of good voucher procedure and
importance vouching of cash transactions verification of assets and liabilities.
UNIT IV
Auditor Qualification, Appointment, Disqualification, Removal, Duties,
Power, Liabilities and Remuneration.
UNIT V
Specialized audits - Charitable
Educational Institutions, Hospital, Hotel.

Institutions,

Club,

TEXT BOOK:
A text book of practical auditing B.N.Tandan.
REFERENCE BOOK:
Auditing
Auditing
Practical Auditing -

Dinker Pagare Sultan Chand & Sons,

New Delhi.
R.C.Bhatia.
S.Vengadamani, Margham

22

Cinema

Theatre,

PAPER - XXXI
INCOME TAX LAW AND PRACTICE I
UNIT I
Basic concepts Assessee person previous year assessment year
Income Casual income Gross total income Total income.
UNIT II
Basis of charge scope of total income residence and tax liability incomes
which do not form part of total income.
UNIT III
Heads of income income under salaries definition, features computation
of salary income PF allowances perquisites other items included in salary
deduction under salary tax rebate, relief of income tax.
UNIT IV
Income from House property Definition Basis of charge exempted HP
incomes computation of income from HP Gross annual value net annual value
deductions let out and self occupied houses.
UNIT V
Definition of business and profession - Profits and gains business and
profession income chargeable under profits and gains deductions specific
allowances deemed profit computation of business income and professional
income depreciation.
Note: Distribution of marks Problem 60% and Theory 40%
TEXT BOOKS:
1) Income tax law and practice - V.P.Gaur & Narang,
Kalyani Publishers
2) Income Tax Law and Practice-Dr.A.Jayakumar & Dr.C.Dhanapal
Learn Tech Press
3) Income Tax Law and Practice-Dr.H.C.Mehrotra, Sahitya Bhawan
Publications
REFERENCE BOOKS:
1) Income Tax Theory,
Law & Practice
2) Dinkar Pagare

T.S.Reddy & Hari Prasad

Reddy, Margham Publications,
Income Tax Law and Practice,
Sultan Chand & Sons,

23

PAPER - XXXII
INFORMATION TECHNOLOGY IN BUSINESS
UNIT I
Introduction to computers classification of digital computer systems
Anatomy of a Digital computer Memory units Auxiliary storage devices input
devices output devices.
UNIT II
Introduction to Computer software operating system programming
languages general software features and trends data processing computer
network.
UNIT III
Communication systems Distributed systems Internet worldwide web.
UNIT IV
Electronic mail Intranets Introduction to multimedia Multimedia tools
Introduction of virtual reality.
UNIT V
Electronic commerce Geographical information system computers in
business and industry computers in education and training computers in
entertainment science, medicine and engineering.
TEXT:
Fundamentals of information technology - Alexis Leon, Methews Leon,
Leon TECH World 1999.
Computer Applications in
- Ananthi Sheshasaayee,
Business and Management
Margham
REFERENCE:
An Introduction to
Dr.S.V.Sreeneevasa Vallabhan,
Information Technology
- Sultan chand 2007.
Information Technology & its Dr.A.Krishnan & P.Bagkialakshmi
Implication in business
- Akshaya Publications

24

VI SEMESTER
PEPER - XXXIV
MANAGEMENT ACCOUNTING
UNIT I
Management Accounting Meaning Objectives Nature and Scope
Distinguish between Management Accounting with Cost Accounting and Financial
Accounting.
UNIT II
Ratio Analysis uses and Limitations of Ratio Analysis.
UNIT III
Fund Flow Analysis and Cash Flow Analysis (New Format).
UNIT IV
Budgets and Budgetary Control Preparation of Production Budget, Purchase
Budget, Sales Budget, Cash Budget and Flexible Budget.
UNIT- V
Marginal Costing Absorption costing P/V Ratio BEP and Margin of
Safety - Practical Application of marginal costing technique to different situations.
Note: Distribution of Marks Problems 80% and Theory 20%.
TEXT BOOKS:
1. Management Accounting - Dr.Ramachandran and Dr.R.Srinivasan
2. Management Accounting - Sharma and Sasi K.Gupta
3. Magagement Accounting T.S.Reddy and Y.Hari Prasad Reddy
REFERENCE BOOKS:
1. Management Accounting

S.N.Maheswari, Sultan Chand &

Sons, New Delhi
2. Accounting for Management
Dr.V.R.Palanivelu,
University Science Press, New Delhi

25

PAPER - XXXV
ENTREPRENEURIAL DEVELOPMENT
Unit I
Entrepreneur Meaning Characteristics of entrepreneur classification of
entrepreneur factors influencing entrepreneurship.
Unit II
Problems of Entrepreneurs Women entrepreneurs Rural entrepreneurship
Entrepreneurial Development Programmes (EDP).
Unit III
Business idea generation identification of business opportunities.
Unit IV
Feasibility Marketing Financial Economic Technical Managerial
Project appraisal Project report.
Unit V
Financial assistance; DIC SIPCOT SIDBI TIIC NSIC.
Text Books: Entrepreneurial Development Jayshree Suresh.
Reference Books:
Entrepreneurial Development
S.S.Kanka S.Chand & Co.
Fundamentals of entrepreneurship - Renu Arora, S.K.Sooj, Kalyani
And small business
Publishers.
Entrepreneurial Development
C.B. Gupta, N.P.Srinivasan

26

PAPER - XXXVI
INCOME TAX LAW AND PRACTICE II
UNIT I
Capital Gain Basis of charge Capital assets Transfer of capital assets
Types of Capital Gain Exemptions Computation of Capital Gains Capital Loss.
UNIT II
Income from other sources General and Specific incomes Deductions in
computing income from other sources Computation of income from other sources.
UNIT III
Aggregation of income Deemed incomes Deduction from gross total
income.
UNIT IV
Set off and carry forward of losses - Tax free incomes Tax rebates Tax
relief.
UNIT V
Rates of tax-Computation of total income of individual - Calculation.
Note: Distribution of marks: Problem 60% and Theory 40%.
TEXT BOOKS:
1) Income tax law and practice - V.P.Gaur & Narang,
Kalyani Publishers
2) Income Tax Law and Practice-Dr.A.Jayakumar & Dr.C.Dhanapal
Learn Tech Press
3) Income Tax Law and Practice-Dr.H.C.Mehrotra, Sahitya Bhawan
Publications
REFERENCE BOOKS:
1) Income Tax Theory,
Law & Practice
2) Dinkar Pagare

T.S.Reddy & Hari Prasad

Reddy, Margham Publications,
Income Tax Law and Practice,
Sultan Chand & Sons,

27

PAPER - XXXVII
COMMERCE PRACTICALS
LIST OF EXERCISES FOR COMMERCE PRACTICAL
UNIT I
1.Preparation of invoice, receipts, voucher, delivery challan, Entry pass, Gate pass debit and credit notes.
2.Preparation of transaction from the receipts, vouchers - credit notes and debit
notes.
3.Preparation of application for shares and allotment - letter for share - transfer
forms.
UNIT II
4.Drawing, endorsing and crossing of cheques - filling up of pay in slips - demand
draft application and preparation of demand drafts.
5.Making entries in the pass book and filling up of account opening forms for SB
account, current account and FDRs.
6.Drawing and endorsing of bills of exchange and promissory notes.
UNIT III
7.Filling up of application forms for admission to cooperative societies.
8.Filling up loan application forms and deposit challan.
9.Filling up jewel loan application form, procedure for releasing of jewellery in jewel
loans and repayment.
UNIT IV
10.Preparation of agenda and minutes of meetings-both general body and board of
directors.
11.Using bin card and inventories.
12.Using cost sheets.
UNIT V
13.Filling up of an application form for LIC policy, filling up of the premium form filling up the challan for remittance of premium.
14.Preparation of an advertisement copy, collection of advertisement in dailies and
journal, critically evaluating the advertisement copy.
15.Filling up income-tax returns and application for permanent account number.
NOTE:
Students may be requested to collect original or Xerox copies of the
documents and affix them on the record note book after having filled up. Drawing of
the documents should not be insisted. Distribution of marks : Practical 75% and
Record Note Book 25%.

28

ELECTIVE PAPERS
GROUP A
PAPER (1)
FUNDAMENTALS OF INSURANCE
UNIT I
Definition of insurance general principles of insurance types of insurance
life, fire and marine difference between life and other types of insurance.
UNIT II
Life Insurance objects different types of life policies annuities
assignment and nominations lapses and revivals of policies
UNIT III
Surrender value paid up value loans claims procedure for claims
settlement of claims.
UNIT IV
Marine insurance functions marine perils types of marine policies
clauses in general use warranties and conditions proximate cause subrogation
and conciliation re-insurance double insurance types of marine losses.
UNIT V
Fire insurance characteristics subject matter fixation of premium fire
waste hazards of fire physical and moral types of fire policies cover note
surveys and inspection average clause re-insurance and renewals causa
proxima.
TEXT BOOKS:
Insurance Principles and Practice
Principles of Insurance law.
Elements of Insurance
Elements of Insurance

Sharma K.S.
Srinivasan, M.N.
Dr.M.Premavathy
A.Murthy

REFERENCE BOOKS:
Theory and Practice of Insurance

Arifkhan.M.

29

GROUP A
PAPER (2)
FINANCIAL MANAGEMENT
Unit I
Financial Management Meaning and significance Objectives of Financial
Management Profit maximization and wealth maximization Decision making in
Financial Management.
Unit II
Capital Structure meaning and features classification of capital
structure Optimum Capital structure Factors determining capital structure.
Unit III
Cost of Capital meaning and significance classification of cost of capital
computation of cost of capital cost of Debt, preference share, equity share and
Retained earnings.
Unit IV
Leverages meaning and importance operating leverage financial leverage
and composite leverage.
Unit V
Working Capital Management meaning, concept and dimensions Types of
working capital Determinants of working capital.
Note: This paper should be theory oriented only.
Text Book: A.Murthy Financial Management, Margham publications
Reference Books:
1. Dr. D. Chandra Bose Fundamentals of Financial Management PHI learning
private
2. S.N. Maheswari Financial Management
3. Dr.V.R.Palanivelu Financial Management, Sultan Chand & Sons.

30

GROUP B
PAPER (1)
OFFICE ORGANISATION
UNIT I
Modern Office Meaning, Importance Function Location of Office Office
Layout Open and Private Offices Office Environment, Lighting, Ventilation
freedom from noise and dust, sanitary, security and secrecy.
UNIT II
Office Organisation Importance Types Organisation chart Office
Manuals Delegation of authority and responsibility centralization vs
decentralization.
UNIT III
Office Systems - Flow of work Role of Office manager Office forms forms
of control forms of designing Control of correspondence Handling inward and
outward mails.
UNIT IV
Stationery Importance Control of Stationery Cost Purchasing
Stationery supplies Filing Importance Functions Characteristics of good filing
system Indexing Meaning, Importance and kinds.
UNIT V
Office furniture Types of furniture Office machine and equipments
Object of mechanization Types office machines Computers and its in office
Criteria for selection.
TEXT BOOK:
1. Office Management
2. Office Management

R.K.Chopra
Dr.T.S.Devanarayanan
N.S.Raghunathan - Margham

REFERENCE BOOK:
1. Manual of Office Management
and Correspondence
2. Office Organisation
and Management.
-

B.N.Tanden
C.B.Gupta

31

GROUP- B
PAPER (2)
SECRETARIAL PRACTICE
UNIT I
Company Secretary Appointment Qualifications for appointment as
Secretary General Legal Position Duties Rights Liabilities.
UNIT II
Office Organisation the company secretary Maintenance of records
Communication and Correspondence Internal and External Management and
Staff.
UNIT III
Depository and Dematerialisation: Introduction Definition Advantages
Procedure for dematerialization of shares Transfer & Transmission of shares.
UNIT IV
Role of Company Secretary in conducting the Board Meetings Frequency of
Board Meetings Notice for Agenda Quorum Resolution by circulation
Procedure at Board Meetings Minutes of the Board Meeting.
UNIT V
Procedure at statutory meetings Secretarial work relating to statutory
meeting Annual general meeting and Extra ordinary General Meeting Drafting of
Notices and Minutes of a company meetings.
TEXT BOOK:
1.Secretarial Practice
2.Secretarial Practice

REFERENCE BOOKS:
1.Secretarial Practice
2.Secretarial Practice
3.Secretarial Practice
-

K.P.M.Sundaram
Tandan

M.C.Kuchhal
M.C.Shukla & Gulshan
Sherlekar

32

GROUP C
PAPER (1)
INDUSTRIAL LAW I
Unit I
Need for labour legislation Principles of labour legislation constitution as
the basic of labour legislation main postulates of labour policy.
Unit II
The Factories Act, 1948
Unit III
The Workmens Compensation Act 1923
Unit IV
The Employees State Insurance Act 1948
Unit V
The Employees Provident Fund Act
Text Book: Hand book of industrial law N.D.Kapoor
Reference books:
Industrial Law D.P.Jain
Industrial Law S.N. Mishra
Industrial Law - Tripathi
Industrial Law Maheswari
Industrial Law - Bulchandani

33

GROUP C
PAPER (2)
INDUSTRIAL LAW II
Unit I
The Payment of Wages Act 1936
Unit II
The Payment of Bonus Act 1965
Unit III
The Payment of Gratuity Act 1972
Unit IV
The Industrial Disputes Act 1947
Unit V
The Maternity Benefit Act 1961

Text book: Hand book of industrial law N.D.Kapoor

Reference books:
Industrial Law D.P.Jain
Industrial Law S.N. Mishra
Industrial Law - Tripathi
Industrial Law Maheswari
Industrial Law Bulchandani

34

QUESTION PAPER PATTERN FOR

THEORY SUBJECTS
Time : 3 Hours

Max. Marks: 75
PART A (10 x 2 = 20 Marks)
Answer All Questions
(Two questions from each unit)
PART B ( 5 x 5 = 25 Marks)
Answer All Questions
(One Question from each unit with internal choice)
PART C (3 x 10 = 30 Marks)
Answer any three questions
(One Question from each unit)

35

QUESTION PAPER PATTERN FOR

ACCOUNTS SUBJECTS
Time : 3 Hours

Max. Marks: 75
PART A (10 x 2 = 20 Marks)
Answer All Questions
(Two questions from each unit)
Out of 10 Questions 6 Theory and 4 Problems
PART B (5 x 5 = 25 Marks)
Answer All Questions
(One Question from each unit with internal choice)
Out of 5 Questions 2 Theory and 3 Problems
PART C (3 x 10 = 30 Marks)
Answer any three questions
(One Question from each unit)
Out of 5 Questions 1 Theory and 4 Problems
QUESTION PAPER PATTERN FOR
INCOME TAX LAW AND PRACTICE

Time: 3 Hours

Max. Marks: 75
PART A (10 x 2 = 20 Marks)
Answer All Questions
(Two questions from each unit)
All Theory Questions
PART B ( 5 x 5 = 25 Marks)
Answer All Questions
(One Question from each unit with internal choice)
Each question contains one theory and one problem
36

PART C (3 x 10 = 30 Marks)
Answer any three questions
(One Question from each unit)
1 Theory and 4 Problems

QUESTION PAPER PATTERN FOR

STATISTICS
Time: 3 Hours

Max. Marks: 75
PART A (10 x 2 = 20 Marks)
Answer All Questions
(Two questions from each unit)
Out of 10 Questions 6 Theory and 4 Problems
PART B ( 5 x 5 = 25 Marks)
Answer All Questions
(One Question from each unit with internal choice)
Out of 5 Questions 2 Theory and 3 Problems
PART C (3 x 10 = 30 Marks)
Answer any three questions
(One Question from each unit)
Out of 5 Questions 1 Theory and Problems

37

QUESTION PAPER PATTERN FOR

ENTREPRENEURIAL DEVELOPMENT
Time: 3 Hours

Max. Marks: 75
PART A (10 x 2 = 20 Marks)
Answer All Questions
(Two questions from each unit)
PART B ( 5 x 5 = 25 Marks)
Answer All Questions
(One Question from each unit with internal choice)
PART C (3 x 10 = 30 Marks)
Answer any three questions
(One Question from each unit)

38

QUESTION PAPER PATTERN FOR

FINANCIAL MANAGEMENT
Time : 3 Hours

Max. Marks: 75
PART A (10 x 2 = 20 Marks)
Answer All Questions
(Two questions from each unit)
PART B (5 x 5 = 25 Marks)
Answer All Questions
(One Question from each unit with internal choice)
PART C (3 x 10 = 30 Marks)
Answer any three questions
(One Question from each unit)

39

QUESTION PAPER PATTERN FOR

INDUSTRIAL LAW - I
Time: 3 Hours

Max. Marks: 75
PART A (10 x 2 = 20 Marks)
Answer All Questions
(Two questions from each unit)
PART B (5 x 5 = 25 Marks)
Answer All Questions
(One Question from each unit with internal choice)
PART C (3 x 10 = 30 Marks)
Answer any three questions
(One Question from each unit)

40

QUESTION PAPER PATTERN FOR

INDUSTRIAL LAW - II
Time: 3 Hours

Max. Marks: 75
PART A (10 x 2 = 20 Marks)
Answer All Questions
(Two questions from each unit)
PART B (5 x 5 = 25 Marks)
Answer All Questions
(One Question from each unit with internal choice)
PART C (3 x 10 = 30 Marks)
Answer any three questions
(One Question from each unit)

41

Semester III
Skill Based Elective Paper I
MARKETING
Unit-I
Definition and Meaning of Marketing-Modern Concept of Marketing.
Unit-II
Marketing Functions Buying Transportation Warehousing
Unit-III
Marketing Functions Standardisation Grading Packaging.
Unit-IV
Product Planning and Development Introduction of a new Product.
Unit-V
Product Life Cycle Product Diversification
Text Book:
Marketing Rajan Nair, Sultan Chand & Sons, New Delhi.
Reference Books:
1. Advertising and Salesmanship P.Saravanavel Margham Publications, Chennai
2. Marketing Management Sherlakhar S.A
3. Marketing Management V.S.Ramasamy and Namakumari Macmillan

42

Semester III
Skill Based Elective Paper II
ADVERTISING
Unit-I
Origin and Meaning of Advertising Definition Characteristic.
Unit-II
Recent trends in Advertising of a Product.
Unit-III
Advertising and Promotion Mix - Factors.
Unit-IV
Functions of Advertising Commercial Functions Social Functions.
Unit-V
Advantages of Advertising Manufacturers WholeSalers Consumers
Text Book:
Advertising and Salesmanship- P.Saravanavel, Margham Publications,
Chennai.

Reference Books:
1. Marketing Rajan Nair, Sultan Chand & Sons, New Delhi
2. Marketing Management- Sherlakhar, S.A.
3. Marketing Management V.S. Ramasamy and S.Namakumari Macmillan

43

Semester III
Skill Based Elective Paper III
SALESMANSHIP
Unit-I
Definition of Salesmanship Features Objectives
Unit-II
Recruitment of a Salesman Qualities of a good salesman.
Unit-III
Advantages of Salesmanship Distinction between Salesmanship and
Advertising.
Unit-IV
Types of Salesmanship
Unit-V
Functions, Duties and Responsibilities of a Salesmanship
Text Book:
Advertising
Chennai.

and

Salesmanship-

P.Saravanavel,

Margham

Publications,

Reference Books:
1. Marketing Rajan Nair, Sultan Chand & Sons, New Delhi
2. Marketing Management- Sherlakhar, S.A.
3. Marketing Management V.S. Ramasamy and S.Namakumari Macmillan

44

Semester IV
Skill Based Elective Paper-IV
BUSINESS ENVIRONMENT
Unit-I
Introduction to Business Nature and Changing Concept.
Unit-II
Social Responsibilities of Business
Unit-III
Indian Business Environment
Unit IV
Business Environment - Components- Importance.
Unit-V
Public Enterprises in India Small Scale Industries.
Text Book:1. Essentials of Environment K.Aswathappa Himalaya Publishing House, Mumbai
4.
2. Business Environment Dr.S.Sankaran, Margham Publications
Chennai 17.
Books for Reference:1. Business and Society
2. Indian Economy

Lokanathan and A.Lakshmirathan

Emerald Publishers, Chennai 2
S.K.Mirhars V.K.Puri
Himalaya Publishers House, Mumbai.

45

Semester IV
Skill Based Elective Paper-V
INDIAN FINANCIAL SERVICES
Unit-I
Indian Financial Services Introduction Concept Objectives Functions
Unit-II
Merchant Banking Definition Functions
Unit-III
Factoring Types of Factoring
Unit IV
Mutual Funds Operations
Unit-V
Credit Rating Credit Rating Agencies
Reference Books:1. Financial Services: Dr.S.Gurusamy, Vijay Nicole Imprints
Private Limited, Chennai
2. Emerging Scenario of Financial Services: E.Gordan & K.Natarajan, Himalaya
Publishing House, Mumbai.
3. Financial Services: B.Santhanam, Margham

46

Semester IV
Skill Based Elective Paper-VI
HUMAN RESOURCE DEVELOPMENT
Unit-I
Introduction Meaning, Definition of HRM and HRD
Unit-II
Scope and Importance of HRD
Unit-III
Recruitment Sources
Unit IV
Selection Process Types of Interviews
Unit-V
Employees Training.
Reference Books:1. Personnel Management : C.B.Mamoria & S.V.Gankar, Himalaya Publishing
House, Mumbai
2. Human Resource Management: J.Jayashankar, Margham Publications
3. Human Resource Management : P.C.Michael, Himalaya Publication.

47

NON MAJOR ELECTIVE

PAPER 1
MARKETING
Unit-I
Definition and Meaning of Marketing-Modern Concept of Marketing.
Unit-II
Marketing Functions Buying Transportation Warehousing
Unit-III
Marketing Functions Standardisation Grading Packaging.
Unit-IV
Product Planning and Development Introduction of a new Product.
Unit-V
Product Life Cycle Product Diversification
Text Book:
Marketing Rajan Nair, Sultan Chand & Sons, New Delhi.
Reference Books:
1. Advertising and Salesmanship P.Saravanavel Margham Publications, Chennai
2. Marketing Management Sherlakhar S.A
3. Marketing Management V.S.Ramasamy and Namakumari Macmillan

48

NON MAJOR ELECTIVE

PAPER 2
HUMAN RESOURCE DEVELOPMENT
Unit-I
Introduction Meaning, Definition of HRM and HRD
Unit-II
Scope and Importance of HRD
Unit-III
Recruitment Sources
Unit IV
Selection Process Types of Interviews
Unit-V
Employees Training.
Reference Books:1. Personnel Management : C.B.Mamoria & S.V.Gankar, Himalaya Publishing
House, Mumbai
2. Human Resource Management: J.Jayasankar, Margham Publications
3. Human Resource Management : P.C.Michael, Himalaya Publication.

49