ANNAMALAI UNIVERSITY

ANNAMALAI NAGAR

HAND BOOK

M.COM., (CBCS)

(COMPUTER APPLICATION)

With effect from 2013-2014

 M.Com – (Computer Application)

REGULATIONS

I ELIGIBILITY FOR ADMISSION

A pass in B.Com. or B.Com. (C.A.) or (e-Commerce) or B.B.A. or

B.A. Corporate Secretaryship or B.B.M or B.B.M.(C.A) or B. Co-operation or
B.A. Co-operation or B.A. Bank Management or M.B.A. Degree examination
or any other examination accepted by the Syndicate as equivalent thereto with
not less than 40% of marks in the main subject.

II PROGRAMME

Duration : Two Academic years -Full Time

July to April

Medium of Instruction : English

An academic year is apportioned into two semesters. The normal

semester periods are

ODD Semester July to November (I and III Semesters)

EVEN Semester December to April (II and IV Semesters)

The PG programme will have two categories of courses in each

semester, namely

i CORE: Core courses are basic courses required for each programme
Each Semester will have four core courses
ii ELECTIVE: Each department shall offer one elective in each
semester open to all the students of three faculties namely Arts,
Education and Indian Languages. Each student will select an
elective from a list of electives offered by other departments.

iii COURSE COMBINATION: Each course is designed variously

under lectures / tutorials / laboratory work / seminar / project work /
practical training/ report writing / viva voce etc., to meet effective
teaching and learning needs and credits are assigned suitably.

COURSE WEIGHT:

Core and Elective courses may carry different weights. A course

carrying one credit for lecture will have instruction of one period per week
during the semester. If four hours of lecture is necessary in each week for that
course then three credits will be the weightage. Thus normally in each of the
 course, credits will be assigned on the basis of lectures/ tutorials/ laboratory
work and other forms of learning in a 15 weeks schedule.

a) One credit for each lecture period per week

b) One credit for each tutorial per week
c) One credit for three periods of laboratory or practical per week
d) One credit for three contact hours of project work in a week
e) One credit for every two periods of seminar
f) Six credits for project work / dissertation.

III Credits for M.Com. (Computer Applications) Course for each semester will be
as follows
Course
Name of the Course Credit
Code
FIRST SEMESTER
CCAC-101 Financial and Corporate Accounting 5
CCAC-102 Cost Control Techniques 5
CCAC-103 Basics of Computer Applications 4
CCAC-104 Principles of E-Commerce 4
CCAE-105 *Elective Banking Practice 4
SECOND SEMESTER
CCAC-201 Visual Basic 5
CCAC-202 Financial Management 4
CCAC-203 Accounting for Decision Making 4
CCAC-204 Internet and its Applications 4
CCAE-205 *Elective Office Management 4
THIRD SEMESTER
CCAC-301 Data Base Management System 5
CCAC-302 Project Finance and Management 5
CCAC-303 Information Technology and its Applications 4
CCAC-304 Marketing Management 4
CCAC-305 *Elective Business Communication and Report Writing 4
COME-306 Soft Skills 4
FOURTH SEMESTER
CCAC-401 VB Script and HTML 5
CCAC-402 Investment and Portfolio Management 4
CCAC-403 International Finance and Foreign Exchange 4
CCAC-404 *Practical and Viva 4
CCAE-405 *Elective- Principles of Insurance 4

*Elective Courses – Offered by the

Commerce Department to Students of other departments
Total 90
* No need for setting of question paper for Code No. CCAC.404 (Please see
Regulation No.XII)
IV SYLLABUS

Syllabus of courses shall be as determined by the university from time

to time and there shall be five units in each course.

V EVALUATION

Evaluation will be done on a continuous basis and will be consolidated

three times during the course work. First evaluation will be in the 6th week,
second in the 11th week and the End Semester examination in the 17th week.
Evaluation may be by objective type questions, quiz, short answer, essays,
seminar or assignment or a combination of these. The first two are internal
tests and 5 sessional marks are awarded for each of the tests, making a total of
25%. The end semester examination will be held by the University for 75% of
marks. The written examination will be of essay type only.

A. INTERNAL ASSESSMENT

BREAK-UP MARKS FOR INTERNAL ASSESSMENT EVALUATION

Tests (25) 10 Marks

Assignment, 5 Marks
Seminar/ Quiz/ Case study/ Role play 5 Marks
Attendance 5 Marks
Total 25 Marks

B. GRIEVANCE PROCEDURE:

For attending to grievances of the students over internal assessment, in

every department there will be a committee consisting of three members
(HOD and two senior teachers from the department).

C. TERM END EVALUATION

PASSING MINIMUM:
A candidate will have to secure a minimum of 50% of marks in the
external assessment with an aggregate of 50% of the total for passing each
course.

Internal : 25 marks
External : 75 marks- Maximum 75 marks; Minimum 50% (i.e. 38 marks)
Aggregate for passing 50% (i.e. 50 marks)

Internal evaluation will be done by the concerned teacher teaching the

subject and the university written examination will be evaluated by eligible
examiners, both internal and external examiners (double valuation).
SCHEME OF EXAMINATIONS

Course Duration Max.

Name of the Course
Code Hours Marks

FIRST SEMESTER

CCAC-101 Financial and Corporate Accounting 3 75

CCAC-102 Cost Control Techniques 3 75
CCAC-103 Basic Computer Applications 3 75
CCAC-104 Principles of E-Commerce 3 75
CCAE-105 *Elective Banking Practice 3 75

SECOND SEMESTER

CCAC-201 Visual Basic 3 75

CCAC-202 Financial Management 3 75
CCAC-203 Accounting for Decision Making 3 75
CCAC-204 Internet and its Applications 3 75
CCAE-205 *Elective Office Management 3 75

THIRD SEMESTER

CCAC-301 Data Base Management System 3 75

CCAC-302 Project Finance and Management 3 75
CCAC-303 Information Technology and its
3 75
Applications
CCAC-304 Marketing Management 3 75
CCAE-305 *Elective Business Communication
3 75
and Report Writing
COME-306 Soft Skills 3 75

FOURTH SEMESTER

CCAC-401 VB Script and HTML 3 75

CCAC-402 Investment & Portfolio Management 3 75
CCAC-403 International Finance and Foreign
3 75
Exchange
CCAC-404 Practical and Viva 3 75
CCAE-405 *Elective Principles of Insurance 3 75
*Elective Courses – Offered by the Commerce Department to Students of other
Departments
 The question paper is to be divided into three sections. Section – A is
to carry 20 marks, Section – B – 25 marks and Section C – 30 marks

Section A will contain 10 questions, each carrying 2 marks.

Section B will contain 5 questions with internal choice, each carrying 5 marks.

Section C will contain 3 questions with internal choice, each carrying 10 marks.

VI. CALCULATION OF OVERALL GRADE POINT AVERAGE:

The results of the evaluation shall be provided on a grading system.

Over all grade point average shall be calculated only if a student acquires a
minimum of 81 credits and shall be calculated as follows:

The grade points obtained by the candidate (sum of internal and

external marks) in a course are multiplied by the credit assigned to the course.
Such weighted points for all the courses are added and divided by the total
credits acquired (minimum 81 credits).

GRADING:

A ten point rating scale is used for the evaluation of the performance of
the student and is provided a letter grade or each course and overall grade for
the Master’s Programme. The letter grade assigned is given below

MARKS GRADE POINT LETTER GRADE CLASS

91+ 10 S Exemplary

85-89 9.0 D++ Distinction

80-84 8.5 D+ Distinction

75-79 8.0 D Distinction

70-74 7.5 A++ First Class

65-69 7.0 A+ First Class

60-64 6.5 A First Class

55-59 6.0 B Second Class

50-54 5.5 C Second Class

49 or LESS ----- F Fail

VII. MINIMUM AND MAXIMUM NUMBER OF CREDITS A STUDENT
MAY REGISTER IN A SEMESTER
A student should register for a minimum of 20 credits and the
maximum may be 24 credits per semester.
VIII. ATTENDANCE:
Those who have earned a minimum of 80% attendance can appear for
the University Examinations.
Those with an attendance of 75% to 79% can appear for university
examination after obtaining condonation from the university upon payment of
a condonation fee as prescribed by the university.
Those with less than 75% of attendance will not be permitted for the
university examination. They shall repeat the course.
IX. MINIMUM AND MAXIMUM PERIOD FOR COMPLETION OF THE
COURSE:
For 2 years programme the minimum is 4 semesters and the maximum
is 8 semesters, for completing the courses.
X. WITHDRAWAL FROM THE COURSE BY THE STUDENT:
A student is allowed to withdraw from an elective course within 2
weeks from the date of commencement of the semester.
XI. MONITORING COMMITTEE:
The Grievance Committee will act as the Monitoring Committee in the
department, which will be responsible for the successful operation of the
CBCS.
XII. PRACTICALS AND VIVA:
The students will undergo a practical training in Computer
Applications in lieu of a paper in the fourth semester, will submit record of
their practical work during the semester and appear for a practical examination
and viva at the end of the semester.
The award of 100 marks will have the composition of 75 for both,
practical exam (50 marks) and a viva voce (25 marks) and the internal marks
of 25 for record work (10 marks), Internal test (25=10 marks) and the
remaining 5 marks towards attendance performance.
The teacher for practicals will Re–evaluate the “Record” submitted by
the wards and serve the questions based on the record work for conducting the
practical exam and award for 50 marks through proper channel to the
University authorities. The Viva–Voce Board will award for the remaining 25
marks other than internal marks.
The computer lab in the Department of Commerce will serve as the
examination Hall and Students in batches will be taken for conducting the
examination on the same day.
 First Year : M.Com CBCS
I Semester -Course 1
CCAC – 101 FINANCIAL AND CORPORATE ACCOUNTING

Objective
To train the students to grasp the principles of the various branches of
accounting and solve advanced problems relating to these.
( Total lecture Hours : 80 )
Unit – I Partnership Admission & Retirement ( 15 hours )
Admission and Retirement of Partners – Revised values of Assets and
Liabilities not to be recorded in Accounts.
Unit – II Partnership Dissolution ( 18 hours )
Death of a partner. Dissolution of Partnership – Decision in Garner
Vs. Murray. Piecemeal Distribution of cash – Maximum Possible Loss
Method.

Unit III -Issue of Shares and Debentures (17 hours)

Company Accounts – Issue of shares and Debentures – forfeiture of shares.

Unit IV -Redemption of shares and debentures (15 hours)

Redemption of preference shares and debentures-Underwriting of shares
and debentures.
Unit V -Final accounts of Companies (15 hours)
Final accounts of Companies – preparation of profit and loss account and
Balance sheet – profit prior to incorporation.

TEXT BOOKS:
1. Gupta R.L & Radhaswamy.M – Advanced Accounts vol.I & II ; Sultan Chand
& Sons, New Delhi, 2002.
2. Iyengar, S.P. – Advanced Accounting,Sultan Chand & Sons, New Delhi, 2003
3. Shukla. MC , Grewal TS – Advanced Accounts Vol.I & II,S. Chand & Sons,
New Delhi, 2001
4. Vinayagam,N & Charumathi,B, Financial Accounting, S.Chand & Sons, New
Delhi, 2000
5. Jain S.P. & Narang K.L. Advanced Accounting VolI & II Kalyani Pub.,
Ludhiyana 2000
6. Shukla M.C. Grewal T.S. Guptha S.C., Advanced Accounting Vol I & lI Sultan
Chand pub., New Delhi 2001.
7. Sehgal Ashok, Sehgal Deepak, Advanced Accounting Taxman pub., New
Delhi, 2002.
8. Guptha R.L. Radhaswamy, Company Accounts Sultan Chand Pub., New Delhi
2000
REFERENCE BOOKS:
1. Maheswari, SN – Advanced Accounting, Sultan Chand & Sons, N.Delhi, 2002
2. Monga, J.R., Ahuja, Girish & Sehgal Ashok, Financial Accounting, Sultan
Chand & sons, Delhi, 2001.
3. Tulsian, P.C., Financial Accounting, Vikas Pub., House, Delh, 2001.
4. Arulanandam & Raman Advanced Accountancy, Himalaya Pub., House,New
Delhi 2000
5. Saxena KK & Sachdeva B, Corporate Accounting Kalyani Pub., Ludhiyana,
2000
6. Chakroborthy H, Corporate Accounting
7. S.N.Maheswari, Advanced Accountancy, Vikas New Delhi
 I Semester -Course 2
CCAC – 102 COST CONTROL TECHNIQUES
Objective
To make the students gain an expert knowledge of costing systems and
cost control methods and their application by way of solving problems.
However professional level knowledge is not expected them.
( Total lecture Hours 80 )
Unit – I Material and Labour Cost ( 17 hours )
Material Cost Control – Meaning, requirements, advantages - Labour Cost
Control – Labour Turnover, causes, Cost – Wages analysis, Treatment of Idle Time,
Overtime, Leave Pay etc.,
Unit – II Overhead ( 20 hours )
Overhead – Problem and Classification. Procedure for linking overheads to
cost. Apportionment and Reapportionment. Absorption methods.
Unit – III Methods of Costing ( 16 hours )
Job Costing – Nature, Purpose, Procedure. Unit Costing – Principles
involved. Contract Costing – Nature, recording costs, value and profit on Contracts –
types of contracts.
Unit – IV Process Costing ( 11 hours )
Process Costing - Nature and problems - Treatment of normal loss,
abnormal loss and abnormal gain. Process having W.I.P. – Ascertainment of value.
Unit V By Product Costing and Operating Costing ( 16 hours )
Costing of Joint products and by-products. Nature and accounting. Operating
costing – Nature and Problems – Operating Costing in transport undertakings.

TEXT BOOKS
1. Dasgupta,P – Studies in Cost Accounting, Premier Book Co., New Delhi, 1998
2. Iyengar, S.P. – Cost Accounting Principles and Practice, Sultan Chand &
Sons, New Delhi, 2002
3. Jain SP & Narang KL – Cost Accounting- Principles and Practice, Kalyani
Pub., Ludhiyana,2001
4. Lall Nigam, B.M. & Jain I.C., - Cost Accounting Principles and Practice,
Prentice Hall of India, New Delhi, 2000
5. Maheswari, S.N. – Fundamentals of Cost Accounting, Sultanchand & Sons,
New Delhi, 2001
6. Ravi M.Krishore – Cost Accounting, Taxmann Pub., New Delhi, 2003
7. Saxena,V.K & Vashist,CD – Cost Accounting, Sultan Chand & Sons., New
Delhi, 2002
Note: Questions will be raised in the portion as 20% Theory (Unit I only) and 80 %
Problem.
 I Semester - Course 3

CCAC – 103: BASICS OF COMPUTER APPLICATIONS

Objective
This subject seeks to develop the knowledge in office oriented
manipulation in the area of accounting and business decision.
( Total lecture Hours 80 )

Unit 1: IT-Basics (16 hours)

Generation of Computers - Block diagram of the computer- Hardware and
Software Specification - External and Internal Storage Devices – Computers
Languages – Current Operating system technique.

Unit 2: Ms-Word 2003 (16 hours)

Ms – Word Window Environment – Desktop and taskbar icons – Files and
Folder creation – Menus- Toolbars-Formatting text and paragraph – Line space and
auto table format – Making professional and official letters – Searching and replacing
technique – Macros- Ms-Word auto template creation- Edit operation – Spelling and
Grammars – Page Border and shading – Mail merge.

Unit 3: Ms-Excel 2003 (16 hours)

Workbook and worksheet creation – moving through cells - Formatting and
customizing data- creation of function and Formula – Charts – Page properties &
Printing.

Unit 4: Ms-PowerPoint 2003 (16 hours)

Introduction – Working with slides – Text box – Colour Schemes –Animation
– Custom animation – Slide effects –Hyperlink technique.

Unit 5: Ms-Access 2003 (16 hours)

Database manipulation – Table creation – Primary key creation – Inserting
data – Sorting technique – modifying records – query generation – report generation
– form generation – Page Creation – manipulating the data

TEXT BOOKS

1.The complete Reference Microsoft office – Virginia Anderson- Mc Graw Hill

Professional 2003
2.How to do everything with Microsoft office Excel-2003 - Mc Graw Hill
Professional 2002.
 I Semester - Course 4
CCAC – 104: PRINCIPLES OF E-COMMERCE

Objective

This subject seeks to develop in the students knowledge of Electronic- Commerce

and application in the area of Business and Financing decisions.
( Total lecture Hours 80 )

Unit - I Basics ( 16 hours )

Electronic Commerce Framework.Traditional vs. Electronic Business

Applications. The Anatomy of E-Commerce Applications.

Unit – II Architectural view ( 16 hours )

Network Infrastructure for E-Commerce Components of the I-way-Global
Information Distribution Networks – Public Policy Issues Shaping the I-way. The
Internet as a Network Infrastructure. The Business of the Internet Commercialization.

Unit – III Security levels ( 17 hours )

Network Security and Firewalls – Client Server Network Security –Firewalls

and Network Security – Data and Message Security – Encrypted Documents and
Electronic -Mail.

Unit – IV Application ( 17 hours )

Electronic Commerce and World-Wide-Web, Consumer Oriented E-

Commerce, Electronic Payment Systems, Electronic Data Interchange (EDI), EDI
Applications in Business, EDI and E-Commerce – EDI Implementation.

Unit – V Advanced concepts ( 14 hours )

Intra-organizational Electronic Commerce - Supply Chain Management.
Electronic Commerce Catalogues - Document Management and Digital Libraries.

TEXT BOOKS

1. Kalakota,R and Whinston,AB-Frontiers of Electronic Commerce, Addison

Westey, 2002
2. Kalakota,R and Whinston,AB-Readings in Electronic Commerce, Addison
Westey, 2002
3. David Kosiur, understanding Electronic Commerce, Microsoft Press, 2002
4. Saily Chan & John Wiley - Electronic Commerce Management, Tata
McGraw Hill, New Delhi, 2000
5. Soka, From EDI to Electronic Commerce, Tata McGraw Hill, New Deli,
2002
6. Parag Diwan & Sunil Sharma – “E-Commerce A Managerial guide to E-
Business”Deep & Deep Pub., 2000.

COURSE : CCAE-105: ELECTIVE -BANKING PRACTICE

 II Semester – Course 1
CCAC 201: VISUAL BASIC

OBJECTIVE

The subject is designed to acquire a challenging full-time position in a professional

environment along Computer knowledge and programming experience.
( Total lecture Hours :80 )

UNIT – I Introduction (16 hours)

First steps with Microsoft VB6: Integrated Development Environment - First

program in VB -Introduction to forms: Common properties, methods and events.

UNIT – II Working with Controls (16 hours)

Intrinsic Controls: Text box controls, Label and frame controls, command button, check box
and option button controls, list box and combo controls, picture and image controls, drive-list
box, dir-list box and file list box controls and other controls, control arrays.

UNIT – III Procedures (16 hours)

Variables & Procedures: Scope & Lifetime of variables, native data types, And
aggregate data types - Arrays-VB for application and VB libraries: Control flow, working
with numbers, strings, date and time.

UNIT – IV Database Connection & Reports (16 hours)

Databases: Data access SAGA, Visual db tools, ADO data binding, Data
Environment designer, crash course in SQL. Database Programming: ADO at work-setting up
a connection, processing data. Tables and Reports-Data grid control, Flex grid control, Data
report designer.

UNIT – V Oracle 8i finance (16 hours)

An introduction DBMS and RDMS- Working with tables- Oracle Data types –
Working with constraints –Overview of Operators, Built in functions – Querying
the tables – Set Operators-Views –Synonyms- Sequences.

REFERENCE BOOKS:

1. Programming Microsoft Visual Basic 6.0”, Francesco Balena, WP Publishers

and Distributors.
2. Lony, “Oracle 8i complete reference “, Tenth Edition, TMH 2000
3. Urman, “Oracle 8 PL/SQL Programming “, TMH
 II Semester – Course 2
CCAC – 202: FINANCIAL MANAGEMENT
Objective
The course is designed to develop an understanding of the finance
functions and relevant techniques of financial administration.
( Total lecture Hours : 80 )
Unit- I Financial Management –An overview ( 14 hours )

Introduction – Nature – Scope – Objectives. Finance Functions

Unit- II Investment Decisions ( 17 hours )

Cost of Capital and its measurement – Techniques of Appraisal.

Unit- III Financing Decisions ( 17 hours )

Capital Structure – Determinants – Leverage- Financial, operating and

combined. Theories of optimum capital structure – Financing of Long Term
requirements.

Unit- IV Dividend Decisions ( 16 hours )

Dividend and Retained earnings – Dividend Policy Decisions – Optimum

dividend models – Policies regarding retained earnings and Bonus Shares.

Unit- V Working Capital Financing ( 16 hours )

Working Capital – Concepts, need, influence factors. Working Capital Policy
– Approaches to Financing. Methods of Financing Working Capital Trade Credit,
Bank Credit and its regulations.

TEXT BOOKS
1. Das K.R.Bhattacharya, P.K. Sharma & S.K.Gupta – Corporation Finance and
Financial Management, Kalyani Pub., Ludhiana, Revised Ed., 2004.
2. Khan, M.Y., & P.K. Jain – Financial Management Text, Problems and Cases,
Tata McGraw Hill, New Delhi, 4th Ed., 2004.
3. Kulkarni P.V. – Financial Management, Himalaya Pub. House, Mumbai, New
Ed.2004
4. Pandey, I.M. – Financial Management, Vikas Pub., New Delhi, 8th Ed., 2000,
5. Prasana Chandra – Financial Management, Tata McGraw Hill Pub., N.Delhi,
2004
6. Sabir Kumar Banerjee, S.Chand & Company Ltd., New Delhi, Revised Ed.
2004
7. Shashi K.Gupta & R.K. Sharma –Financial Management, Kalyani Pub.,
Ludhiana, 4th Ed., 2000.

Note: Theory Questions only

 II Semester - Course 3
CCAC – 203 : ACCOUNTING FOR DECISION MAKING

Objectives
To make the students gain expert knowledge of the techniques of
Management Accounting including the use of various financial tools as aids to
decision making.
( Total lecture Hours : 80 )

Unit- I Meaning and Emergence of Management Accounting ( 12 hours )

Definition – Scope – Objectives – Functions – Significance – Limitations –
Functions of Management Accountant – Organisation for Management Accounting.

Unit – II Analysis and interpretation of financial statements (18 Hours)

Meaning and objectives-Devices used in analysis Financial Statements-
Comparative Financial Statements-Commonsize Statements-Trend Anaysis-Ratio
Analysis-Nature-Significance-Limitations-Interpretation of Ratios- Classification of
Ratios –Liquidity Ratios-Profitability Ratios-Turnover Ratios- Financial Ratios.

Unit– III Funds Flow and Cash Flow Statement (20 Hours)

Meaning and uses of Funds flow statements – Construction of Funds flow

Statement – Preparation of Cash Flow Statement.

Unit – IV Marginal costing (15 hours )

Contribution – Key factors – Profit Planning – Break Even Analysis –
Determination of Sales Mix – Make or buy decision.

Unit – V Accounting for Price Level changes ( 15 hours )

Historical costs – Impact of changes – Advantages – Shortcomings of

accounting for price level changes – Methods of accounting for price level changes.

TEXT BOOKS

1. Hingorani N.L. & Ramanathan Ed. By T.S. Grewal – Management

Accounting, Sultan Chand & Sons, New Delhi, 2003.
2. Kaplan & Afkinson – Advanced Management Accounting Printice Hall of
India, 2nd Edi. 2002
3. Maheswari. S.N. - Principles of Management Accounting, Sultan Chand &
Sons, New Delhi, 2003
4. Pillai, R.S.N. & Bagavathi, V. – Management Accounting Sultan Chand &
Sons, New Delhi, 2nd Edi., 2002
5. Ravi M.Kishore –Management Accounting Taxmann’s Students’ Pub., New
Delhi, 2003.
6. Sharma Shashi R.K. & Gupta, K – Management Accounting,, Kalyani
Publishers, New Delhi, 2002

Note: Questions will be raised in the proportion as 20% Theory (Unit I only) and
80% Problem.
 II Semester – Course 4
CCAC - 204 INTERNET AND ITS APPLICATIONS
Objective
This subject seeks to develop the would be Accounting Executives with
knowledge in Internet for the application in the area of Accounting.
(Total lecture Hours : 80 )

Unit- I Internet concepts ( 16 hours )

Introduction – Internet Connection Concepts – Connecting to Dial-up
Internet Accounts – High Speed Connections : ISDN, ADSL, and Cable Modes –
Intranets : Connecting LAN to the Internet.

Unit- II E-mail concept ( 16 hours )

E-mail Concepts – E-mail Addressing – E-mail Basic Commands – Sending
and Receiving Files by e-mail – Controlling e-mail Volume – Sending and Receiving
secure e-mail.

Unit-III Internet services ( 17 hours )

Online Chatting and Conferencing Concepts – E-mail Mailing Lists – Usenet
Newsgroup Concepts – Reading Usenet Newsgroups – Video Conferencing.

Unit-IV Web concepts and Browsers ( 17 hours )

World-Wide-Web Concepts – Elements of Web – Clients and Servers – URL
and –Web Browsers – Netscape Navigator and Communicator-Microsoft Internet
Explorer.

Unit-V Search Engines ( 14 hours )

Search Engines – Web Directories – Microsoft Internet Explorer – Searching
for Information – Bigfoot, Info space, Who where, Yahoo- Subscriptions and
Channels – Web Sites-Making use of Web Resources – New and Weather, Sports,
Personal Finance and Investing – Entertainment – Shopping – Travel, Kids, Teems,
Parents and Communities, Health and Medicine, Religion and Spirituality.

TEXT BOOKS

1. Alexis Leon and Mathews Leon- Internet for everyone,

2. Leon Techworld, Chennai, India,2000.
3. Douglas E.Commer-Computer Networks and Internet,
PHI ( Addition Wesley Lonman), New Delhi, 2001
4. Kamlesh N. Agarwal – Business on the Net, McMillan India Ltd., 2002
5. Kamlesh N. Agarwal & Prateek A.Agarwal – Web the Net –
An introduction to Wireless application protocal, McMillan India Ltd., 2002
6. Margaret Levine Young-The Complete Reference-Internet”, TMG Pub., New
Delhi, 2002.

CCAE-205: ELECTIVE -OFFICE MANAGEMENT

 III Semester – Course 1
CCAC – 301: DATA BASE MANAGEMENT SYSTEM

Objective
The course is designed to develop a conceptual framework for the study of
database analysis and understand the basic of database management.
( Total lecture Hours : 80 )

UNIT – I Database System Architecture - Basic concepts (16 Hours )

Data system, operational data, data independence, Architecture for a
database system, Distributed databases. Storage Structures : Representation of
Data. Data Structures and corresponding operators - Relation Approach,
Hierarchical Approach, Network approach.

UNIT – II Relational Approach (16 Hours )

Relational Data Structure : relation, Domain, attributes, keys. Relational
Algebra : Introduction, Traditional set operation. Attribute names for derived
relations, special relational operations.

UNIT – III Hierarchical Approach (16 Hours )

IMS data structure. Physical database, Database description, Hierarchical
sequence. External level of IMS : Logical Databases, the program communication
block. IMS Data manipulation : Defining the program communication Block : DL/I
Examples.

UNIT – IV Network Approach (16 Hours )

Architecture of DBTG system. DBTG Data Structure : The Set construct,
Singular sets, sample schema, the external level of DBTG – DBTG Data
manipulation.
UNIT – V Other types of data management system (16 Hours )
Database with direct connections – Network Database systems –
Hierarchical database systems – File managers – Text oriented Database system

REFERNCE BOOKS

1.Database Systems concepts by Abraham Silberschatz, Henry F Korth

2.An Introduction to Database System – Bipin C Desai.
3.An Introduction to Database System – C.J.Dates.
4.An Introduction to Database management – Gerry M.Litton
 III Semester – Course 2
CCAC – 302 PROJECT FINANCE AND MANAGEMENT
Objective
To make the students gain expert knowledge of Project Finance and
Management.
( Total lecture Hours : 80 )
Unit- I Project an- Introduction ( 16 Hours )
Meaning and Definition of Project – Features – Establishing a New Project –
Organisation – Innovative Projects – Need for Project Management – Duties and
Responsibilities of a Project Manager.

Unit- II Project Feasibility Study ( 16 Hours )

Project Feasibility Study – Market or Demand analysis –Technical and
Financial Analysis of Projects.

Unit- III Net Work Analysis ( 16 Hours )

Minimisation of Cost and Time of Projects – Net Work Analysis – PERT –
Methods – CPM methods – Details.

Unit- IV Project Cost Control ( 16 Hours )

Project Cost Control – Cost forecasting – Monitoring and Control of Costs –
Estimation techniques – Factorial, Man-hour, unit rate and operational cost
estimation.

Unit- V Project performance (16 Hours )

Project performance – Indicators – Review of Project performance –
Benefits – Project report – Project failures – Precautions and Practical guidelines.

TEXT BOOKS

1.Choudhury, S- Project Management, Tata McGraw Hill Pub., New Delhi, 2000
2.Kesava Rao,P.C- Project Management and Control, Sultan Chand &Sons,N.Delhi,
2001
3.Prasanna Chandra – Project Preparation, Appraisal, Implementation
Tata McGraw Hill (P)., New Delhi, 2002

REFERENCE BOOKS

1. Goel,BB-Project Management: Principles and Techniques Deep & Deep Pub.,

New Delhi, 2001
2. Harvey Maylor- Project Management, MacMillan India Ltd., New Delhi, 2001
3. John M.Nicholas-Project Management for Business Technology,Prentice Hall
of India, New Delhi, 2002
 III Semester – Course 3
CCAC – 303 INFORMATION TECHNOLOGY AND APPLICATIONS

Objective

This subject seeks to develop knowledge in Information Technology for application

in the area of Accounting and Business Decisions.
(Total lecture Hours : 80)

Unit-I Basics of Computer H/W & S/W ( 16 hours )

Organization of Computers – Types of Computers – Input Devices – Output Devices
– Storage Devices.
Software – System Software – Overview of DOS, UNIX, Windows
Operating Systems – Programming Languages – Compiler – Interpreter – Application
Software – Evaluation of Software Packages.
Unit – II Computer Networks ( 16 hours )
Overview of Network – Communication Processors – Communication
Media –Types of Networks – Communication Satellites – Radar – ISDN – ATM.
Internet – Intranet – Extranet –Wireless LANs – Virus Detection and
Elimination.
Unit – III Computer Applications ( 17 hours )
Multimedia – Artificial Intelligence and Expert Systems – Computer
Applications in Business, Project Management, Personnel and Administration,
Accounting & Information Systems – System Design for Accounting, Inventory and
Pay-roll.

Unit –IV Computer Application in Management ( 17 hours )

Computer Applications in Material Management, Purchase, Credit and
Collection, Ware-housing, Marketing Information Systems, Manufacturing
Information Systems.

Unit V Software for Finance & Accounting ( 14 hours )

Introduction to Application Software – Package Development –
Familiarization of Accounting and Financial Packages such as Tally.

TEXT BOOKS
1. Alexis Leon & Mathews Leon, Fundamentals of Information Technolody,
Leon Techworld, 2000
2. Jaiswal,S- Information Technology Today, Galgotio, 2000
3 Ravindranath, H – Infrastructure for Information Technology, McMillan
India, 2002
4. Robert Gowart and Brian Knittel,Using Microsoft Windows2000
Professional,PHI, 2002.
5. Sanjay Saxena, A first course in Computers, Vikas Publishing House
Pvt.Ltd.,2000
6. Ed.Bott, Practical Microsoft Windows 2000 professional, PHI, 2002.
7. Subhash Batnagar – Information and Communication Technology in
Development, Sage Pub. India, Pvt.,2002
8. Suresh, K.Basandra, Computers Today, Galgotia, 2000
 III Semester – Course 4
CCAC – 304: MARKETING MANAGEMENT
Objective
To make the students gain expert knowledge of marketing management .
(Total Lecturer Hours 80)

UNIT – I Meaning of Marketing Concept (15 Hours)

Need and Scope of marketing – Definition and features – Meaning and

Objectives–Functions of Marketing Management – Modern marketing concepts -
product planning and development – Product policy decisions – product line and
product mix – concept of product life cycle – market integration – product and
Branding strategies.

UNIT – II Pricing and Promotion (20 Hours)

Pricing system – Role of pricing – Objectives – Procedure for price
determination– Basic methods of price setting promotional activities – Need and
importance –promotional mix – sales promotion – methods of sales promotion –
Advertising functions and objectives – Medias of advertising – Personal selling
process.

UNIT - III Physical Distribution & Training of Sales Force (20 Hours)
Management of Physical distribution – Meaning – Importance – Objectives –
Systems – Physical distribution cost analysis sales management – Objectives –
Establishment of sales polices – Sales organization structure – objectives and
principles – Sales force management – Selection – Training and control of sales force
Fixing sales territories.

UNIT – IV Marketing Research & Agricultural Marketing (15 Hours)

Market forecasting – Marketing research – Meaning and scope – Objectives
and Functions – Future of Marketing research – Market information system –
Consumer marketing–Marketing of Agricultural goods- Features – Problems –Types
of agricultural marketing in India. Regulated markets – Functions and
operations.

UNIT – V Organized Markets & Co-operative Market (10 Hours)

Organized markets – Features – Functions and objectives – demerits of
unorganized markets – commodity exchange. Co-operative marketing – Objectives
and need – Functions – Features – Problems and remedial measures – Operational
methods – Future of Co-operative marketing.
Text Books
1. Varshney R.L.Marketing Management, Sultan and Sons New Delhi,2005
2. Gupta C.B. Rajan Nair, Marketing Management, Sultan and Sons, New
Delhi,2005.
3. Pillai R.S.N.& Bagavathi,Modern Marketing, S. Chand & Sons, New
Delhi,2005
4. Philip Kotler, Marketing, Prentice Hall, Delhi

Reference Books :
1. Philip Kotler: Marketing Management,Printice Hall of India,NewDelhi
2. Still Candiff & Gowani : Sales Management
3. Wiliam J Stanton, Fundamentals of Marketing, McGraw Hill, Tokyo
4. Victor P.Buel,Marketing Management, McGraw Hill Tokyo
5. Sanjay Basotia, Marketing Management, Tamilnadu, Books
House,Chennai
6. Batra G.S.Marketing Management, Tamilnadu Book House, Chennai.

CCAC – 305 : Elective Business Communication and Report Writing

COME – 306 : Soft Skill Development

 IV Semester – Course 1
CCAC – 401: VB SCRIPT AND HTML
Objective

This subject seeks to develop knowledge in Web Developing applications in

the area of Accounting and Business Decisions.
(Total lecture Hours : 80 )

Unit – I VB Script ( 16 Hours )

Introduction – VB Script Fundamentals – Using VB Script in IE – File
Handling objects – Objects in VB Script – Forms using VB Script – Active server
pages.

Unit – II ActiveX Control ( 16 Hours )

Active code components – Class Modules – Instances – Activex Exe VS
Activex DLL – Creating & Using Activex Controls – Ambient Properties – Activex
Documents – The User Document Object.

Unit – III HTML ( 16 Hours )

Introduction – Learning HTML and DHTML Basics – Cascading Style Sheets –
Toward Objects – Scripting – Multimedia – Dragging and Dropping – Working with
Data and Dialog Boxes – Dynamically Changing Content.

Unit – IV DHTML ( 16 Hours )

The Elements of DHTML – DHTML Cascading Style Sheets – The
Document Object Model(DOM) – DHTML Event Handlers-I – DHTML Event
Handlers-II – DHTML Event Handlers –III.

Unit – V Overview of XML ( 16 Hours )

Introduction – Structure of XML – Creating DTD – Content Types –
Referencing DTD Declarations in XML – Declaring Attributes in a DTD –
Using XML Parser – Links in XML – Styling XML Files.

REFERENCE BOOKS

1.Cornell, “Visual Basic Book from the groundup”, Tata MCGraw Hill, 1998.
2.Jerke, “Visual Basic 6: The Complete Reference:, TMH, 2001.
3.Danny Goodman, “Dynamic HTML”, SPD, Mumbai, 1998.
4.Flangan, “Java Script: The Definite Guide”, SPD, Mumbai 2000

 IV Semester – Course 2
CCAC – 402 INVESTMENT AND PORTFOLIO MANAGEMENT
Objectives
The course is designed to develop a conceptual framework for the study of
security analysis and understand the basics of portfolio management.
( Total lecture Hours : 80 )

Unit – I Investment Management ( 15 hours )

Nature and Scope of Investment Management – Objectives of Investment –

Factors Favorable for Investment - Investment Management and Portfolio
Management. Risk – Meaning, Nature and Classification.
Unit – II Security Analysis ( 15 hours )

Approaches to Security Analysis – Fundamental – Technical – Random Walk

approaches.

Unit – III Security Valuation ( 16 hours )

Valuation – Valuation Models for Equity, Preference and Debt Securities.

Unit – IV Portfolio Theory ( 17 hours )

Portfolio risk and return measurement – Diversification: Simple – Markowitz

– Efficient frontier.

Unit – V Portfolio Management ( 17 hours )

Portfolio Selection – Capital Market Line (CML) – Capital Asset Pricing

Model (CAPM) – Characteristic Line – Portfolio Evaluation.

TEXT BOOKS

1. Bhalla V.K – Investment Management, S.Chand &Co., New Delhi 2001

2. Fisher&Johnson–Security Analysis and Portfolio Management,
Prentice Hall, New Delhi2000
3. Gupta, L.C. - Return on Equities: The Indian Experience, Oxford
Press, New Delhi1998
4. Pretti Singh – Investment Management, Himalaya Pub. Bombay,2001
5. William F.Sharpe – Investment, Prentice Hall, New Delhi

Note : Questions will be raised in the proportion as 60% Theory 40% problem (Units
III & IV only)
 IV Semester – Course 3
CCAC – 403 INTERNATIONAL FINANCE AND FOREIGN EXCHANGE

Objectives

To make the students gain working knowledge of the International Financial

Institutions and to enable the students to learn the significance of Foreign Exchange
and computation of exchange rates.
( Total lecture Hours : 80 )

Unit – I Introduction ( 18 Hours )

Significance and Importance of International Finance – Scope and Limitation
–International Liquidity Problems –Foreign Aid – Indian Experience.

Unit – II International Financial Institutions ( 18 Hours )

Organisation, Functions, Objective, Sources of Funds, Investment pattern

and working of International Bank for Reconstruction and Development (IBRD) and
International Monetary Fund (IMF).

Unit – III Regional Financial Institutions ( 14 Hours )

Objectives and Functions of International Development Association,
International Finance Corporation – The Bank for International Settlements (BIS) and
Asian Development Bank (ADB).

Unit – IV Foreign Exchange ( 20 Hours )

Foreign Exchange – Meaning and Definition –Foreign Exchange Market –
Authorised Dealers – Money changers – Foreign Exchange Dealings by Commercial
Bank and Reserve Bank of India – Foreign Exchange Regulations in India.

Unit – V Rate of Exchange ( 10 Hours )

Introduction – Commercial rate of exchange – Gross rate of exchange –
Factors influencing exchange rates – Exchange arithmetic – Computation of exchange
rates.

TEXT BOOKS
1. Alan C.Shapiro- Multinational Financial Management, Prentice Hall of India,
New Delhi, 4th Ed., 2000
2. Bhalla,V.K–International Financial Management, Anmol Pub., New Delhi, 2nd
ed., 2001
3. Keshkamat,V.V-Foreign Exchange: A Introduction, Vivek Pub., Bombay, 2001
4. Khurana,PK – Export Management, Galgotia Pub., New Delhi, 4th ed., 2004
5. Sharan,V–International Financial Management, Prentice Hall of India,
NewDelhi, 2000
REFERENCE BOOKS
1. Balagopal,T.A.S- Export Management, Himalaya Pub., Bombay, 2000
2. Buckly – Multinational Finance, PHI, New Delhi, 2002
3. Jeevanatham –Foreign Exchange & Risk Management, Sultan Chand,
New Delhi, 2003
4. Jeevanatham –Foreign Exchange –Principles, Practices & Control,
Sultan Chand, New Delhi, 2003
5. Simha, SLN – International Monetary Reforms, Vora &Co, Bombay,
2002
6. Varshney R.L & Bhashyam, S – International Financial
Management,Sultan Chand Pub., New Delhi, 2003

Note: Theory Questions Only

COURSE:CCAC 404-PRACTICAL AND VIVA-VOCE

EXAMINATIONS

COURSE: CCAE 405-ELECTIVE