B.

COM-CA

DHANRAJ BAID JAIN COLLEGE

(Autonomous)
Thoraipakkam, Chennai – 600097

Affiliated to the University of Madras

DEPARTMENT OF COMMERCE
B.Com. (CA)

SYLLABUS
(Choice Based Credit System)

Total No. of Semesters: 6

Total No. of Credits: 140

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SCHEME OF EXAMINATIONS

SEMESTER I
Instructional Exam
Total
Paper No. Subjects Hours Per Duration Credits
Marks
week Hours
Foundation Course:
I 5 3 100 3
Tamil-I or any language
Foundation Course:
II 5 3 100 3
English – I
Core Course:
Core I 6 3 100 4
Financial Accounting – I
Core Course:
Core II 6 3 100 4
Business statistics
Introduction to Information
Subject -I 6 3 100 5
Technology
Non-Major Basis of Retail Marketing 4 3 100 2
Soft Skill 2 3 100 2

SEMESTER II
Instructional Exam
Total
Paper No. Subjects Hours Per Duration Credits
Marks
week Hours
Foundation Course:
I 5 3 100 3
Tamil-II or any language
Foundation Course:
II 5 3 100 3
English –II
Core Course:
Core I 6 3 100 4
Financial Accounting – II
Core Course:
Core II 6 3 100 4
Office Automation Packages

Subject -I Indian Economy 6 3 100 5

Non-Major Fundamental of Insurance 4 3 100 2

Soft Skill 2 3 100 2

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SEMESTER III

Instructional Exam
Total
Paper No. Subjects Hours Per Duration Credits
Marks
week Hours
I Corporate Accounting – I 6 3 100 4

Business Law 6 3 100 3

II Business Management 6 3 100 4

Core II Principles of E commerce 6 3 100 4

Banking Theory Law &
Subject -I 5 3 100 5
Practice
Non-Major Personality Enrichment 1 3 100 3

SEMESTER IV

Instructional Exam
Total
Paper No. Subjects Hours Per Duration Credits
Marks
week Hours
I Corporate Accounting – II 6 3 100 4

Company Law 5 3 100 4

II Business Communication 5 3 100 3

Management Information
Core I 5 3 100 3
System
Core II Programming in C 4 60 3
3
Application Lab-Programming 2
2 40
in „C‟
Non-Major Computing Skill 2 3 100 3
Environmental Studies - Field
1 3 100 2
Work

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SEMESTER V

Instructional Exam
Total
Paper No. Subjects Hours Per Duration Credits
Marks
week Hours
I Cost Accounting 6 3 100 5

II Income Tax Law & Practice - I 6 3 100 4

Core I Entrepreneurial Development 6 3 100 4

Visual Basic Programming &
Core II 3 60 2
DBMS
3
Application Lab-Visual
3 40 2
Programming and DBMS
Subject -I Web Design 6 3 100 5

SEMESTER VI

Instructional Exam
Total
Paper No. Subjects Hours Per Duration Credits
Marks
week Hours
I Financial Services 6 3 100 4

II Practical Auditing 6 3 100 4

Accounting for Managerial
Core I 6 3 100 5
Decision
Core II Computer Applications - Tally 6 3 100 5

Income Tax Law & Practice -

Subject -I 5 3 100 4
II
Non-Major Value Education 1 2
Compulsory Extension 1

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COURSE
COURSE TITLE L T P C
CODE
FINANCIAL ACCOUNTING – I
16M451A 6 - 4

UNIT SYLLABUS

Basic Accounting Concepts & Conventions Final Accounts:

Meaning and scope of Accounting, Basic Accounting concepts and
UNIT 1 conventions – Objectives of Accounting – Preparation of Final Accounts of a
Sole Trading concern – With necessary adjustments.

Insurance Claims – Average Clause Policy Excluding Loss of Profit –

UNIT 2 Average due date.

Classification of Errors – Rectification of errors – Preparation of Suspense

UNIT 3 Account – Bank Reconciliation Statement (BRS).

Depreciation accounting – Straight line & Diminishing Balance including

UNIT 4 change in method of Depreciation.

Single Entry System – Meaning, Features , Defects – Difference between

single entry and Double entry system – Statement of Affairs method –
UNIT 5
Conversion method.

REFERENCE BOOKS:
1. R.L. Gupta & V.K. Gupta _ Financial Accounting – Sultan Chand Publishing – New
Delhi.
2. Jain & Narang – Financial Accounting – Kalyani Publishers Patiala
3. Tulsian – Financial Accounting – Tata MC Graw will New Delhi.
4. T.S. Reddy & A. Murthy – Financial Accounting – Margham Publishers T. Nagar – 17.
5. Rajasekar – Financial Accounting – Pearson Publications

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COURSE
COURSE TITLE L T P C
CODE
BUSINESS STATISTICS
16M451B 6 - 4

UNIT SYLLABUS

Introduction – Meaning and Definition of Statistics – Collection and

Tabulation of Statistical data – Diagrammatic and Graphical representation of
UNIT 1
data.

Measures of Central Tendency – Arithmetic Mean, Median, Mode, Geometric

UNIT 2 Mean and Harmonic Mean.

Measures of Dispersion – Range – Standard deviation – Mean deviation –

UNIT 3 Quartile deviation.

Correlation Analysis – Types of Correlation – Karl Pearson‟s coefficient of

UNIT 4 correlation – Rank Correlation.

Regression Analysis – Uses of Regression Analysis – Regression Lines.

UNIT 5

RECOMMENDED BOOKS:
1. Statistical Methods – S.P. GUPTA
2. Business Statics – P.R. VITAL
3. Basic Statics – B.AGARWAL
4. Business Statistics- J.K. SHARMA

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COURSE
COURSE TITLE L T P C
CODE
INTRODUCTION TO INFORMATION
14C451A TECHNOLOGY 6 - 5

UNIT SYLLABUS

 The Computer system-their uses and components-CPU: control & logic unit
 Generation of computers-Classification of Computers
UNIT 1  PC-Laptop
 Memory: Volatile, non-volatile & virtual memory-Types of Bus.
 Input devices: Keyboard, mouse, joystick, scanner, light pen, and touch screen
 Output devices: printers, dot-matrix printer, ink-jet printer, laser printer-monitor.
UNIT 2  Storage devices: Magnetic tape, Hard disks, CD-ROM, Speakers

 Software concepts: Types of software

 System software: Operation System and its types, Assembler, Compiler,
Interpreter.
UNIT 3  Application software: Word processing, Presentation tools, Electronic
Spreadsheets Database system, DTP Packages, Graphic packages, Business
system.

 Principles and Techniques of Programming: Program definition-Program

lifestyle.
UNIT 4  Flow-Chart: Definition, Symbols, Benefits, Limitations and examples.
 Characteristics, Benefits, Drawbacks and Examples of Algorithms.

 Databases: Structure of a data table.

UNIT 5  Internet features– E-mail

TEXT BOOKS:
1. C.S.V.Murthy, 2001, Fundamentals of Computers, 1st Edition, Himalaya publishing
House.
2. LPEditorial Board, Fundamentals of Computer, 1st Edition, Law Point Publishers.

REFERENCES
1. V.RAJARAMAN, 2002, Fundamentals of Computers, 3rd Edition, Prentice Hall of India.
2. Marilyn W. Meyer and Roberta L. Baber, Computers in your future, 2nd Edition Prentice
Hall of India.

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ourse Code COURSE TITLE L T P C

BASIS OF RETAIL MARKETING (NON
14N61ZA – MAJOR) 4 - 2

UNIT SYLLABUS

Retailing – Definition – Retail Marketing – Growth Of Organized Retailing In India

UNIT 1 – Importance Of Retailing

Function of Retailing – Characteristics Of Retailing – Types Of Retailing – Store

Retailing – Non Store Retailing.
UNIT 2

Retail Location Factors – Branding In Retailing – Private Labeling – Franchising

UNIT 3 Concept

Communication Tools Used In Retailing – Sales Promotion, E –Tailing – Window

UNIT 4 Display

Supply Chain Management – Definition – Importance – Role Of Information

Technology In Retailing.
UNIT 5

Recommended Books :

1. Gilbert Pearson , Retail Marketing Education Asia , 2001

2. Vedamani Gibson , Retail Marketing Jaici Publishing House New Delhi – 2000

3. Berman & Evans Retail Management Phi , New Delhi 2001

4. Michael Levy And Barton A Weitz, Retailing Management Tata Mc , Graw Hill, New
Delhi 2001

5. Dr. L. Natarajan Retail Marketing Margham Publication Chennai

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COURSE
COURSE TITLE L T P C
CODE
Soft skill – I ESSENTIALS OF LANGUAGE AND
14S61AA COMMUNICATION-II 2 - 4

UNIT SYLLABUS

: Recap of language skills – vocabulary, phrase, clause, sentence

UNIT 1

: Fluency building.
UNIT 2

Principles of Communication
UNIT 3

Types of Communication
UNIT 4

LSRW in Communication
UNIT 5

Recommended Texts

 Monippally, Matthukutty. M. 2001. Business Communication Strategies. 11th Reprint. Tata

McGraw-Hill. New Delhi.
 Sasikumar. V and P.V. Dhamija. 1993. Spoken English: A Self-Learning Guide to
Conversation Practice. 34th Reprint. Tata McGraw-Hill. New Delhi.
 Swets, Paul. W. 1983. The Art of Talking So That People Will Listen: Getting Through to
Family, Friends and Business Associates. Prentice Hall Press. New York.
 Hewings, Martin. 1999. Advanced English Grammar: A Self-Study Reference and Practice
Book for South Asian Students. Reprint 2003. Cambridge University Press. New Delhi.
 Lewis, Norman. 1991. Word Power Made Easy. Pocket Books.
 Hall and Shepherd. The Anti-Grammar Grammar Book: Discovery Activiies for Grammar
Teaching. Longman

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COURSE
COURSE TITLE L T P C
CODE
FINANCIAL ACCOUNTING – II
16M52C 6 - 4

UNIT SYLLABUS

Branch Accounts – Dependent Branches – Stock and Debtors System –

UNIT 1 Branch Trading Accounts – Distinction between whole sale profit and Retail
Profit
Departmental Accounts – Basis for allocation of expense – Inter departmental
UNIT 2 -Transfer of cost (or) Selling price – Treatment of expenses which cannot be
allocated
Hire Purchase Accounting – Treatment of Default and Repossession –
UNIT 3 Complete and Partial – Installment Purchase System

Partnership Accounts – Concepts - Treatment of Goodwill – Admission –

UNIT 4 Retirement cum Admission – Simple Problems only.

Partnership Dissolution – Insolvency of a partner – All Partners – Distribution

UNIT 5 – Simple Problems only.

REFERENCE BOOKS:
1. R.L. Gupta & V.K. Gupta _ Financial Accounting – Sultan Chand Publishing – New
Delhi.
2. Jain & Narang – Financial Accounting – Kalyani Publishers Patiala
3. Tulsian – Financial Accounting – Tata MC Graw will New Delhi.
4. T.S. Reddy & A. Murthy – Financial Accounting – Margham Publishers T. Nagar – 17.
5. Rajasekar – Financial Accounting – Pearson Publications

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COURSE
COURSE TITLE L T P C
CODE
OFFICE AUTOMATION PACKAGES
14M452D 6 - 4

UNIT SYLLABUS

Overview of Desktop-Creation, Copying, Moving, Deletion and Maintenance

UNIT 1
of files and folders
 Text manipulations-sage of numbering, bullets, footer and header
 Usage of spell check and find & replace-Text formatting-Picture Insertion and
alignment.
UNIT 2  Creation of documents, using templates-Creation of templates.
 Mail Merge Concepts.
 Copying text and picture from Excel and PowerPoint.

 Introduction to MS EXCEL – Work book and Work sheet-Basics of Work book

 Referencing a cell-Relative Vs. Absolute-Mixed Mode Referencing
 Logical functions-Mathematical and Trigonometric functions-Text functions-
UNIT 3 Financial functions-Statistical functions
 Charts, Data Forms, Sort, Filter, Validation, Subtotal, and Goal Seek.

 Presentation, types, Styles & options

 Inserting clip arts & picture-Frame movements of above-Insertion of new slides.
UNIT 4  Preparation of organizing charts-Presentation using wizards

 How to use a browser, including loading URLs-moving to other pages, saving

UNIT 5 pages, graphics, using e-mail and search engines.

TEXT BOOK
1. R K TAXALI, 2000, PC Software for windows made simple, 1st Edition, Tata McGraw
Hill Publications, New Delhi.

REFERENCES
1. Jones Graham, 1997, How to use Internet, 1st Edition, Jaico: Madras.

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COURSE
COURSE TITLE L T P C
CODE
INDIAN ECONOMY
16C452B 6 - 5

UNIT SYLLABUS
Features of Less Developed and Developing Economics –
Economics and Non Economic Factors Impeding Economic
UNIT 1
Growth and Development – Factor Determining Economic
Development
Human Resources – Population Growth as a Regarding Factor –
UNIT 2
Population Policy
Agriculture – Its Contribution to Economic Development – Food
Problem – Methods of Solving it – Measure to Increase
UNIT 3
Agricultural Productivity – Land Reforms – Green Revolution –
Agricultural Credit.
Role of Industries in Economic Development – Cottage and Small
UNIT 4 Scale Industries – Large Scale Industries – Iron and Steel Cement
and Sugar, Public Sector – Trade Unions.
Transport (Road, Railway and Civil aviation ) Transport Co –
UNIT 5 Operation – Poverty In India – Poverty Eradication Programmes –
Planning in India – Objectives – Achievement of Five Year Plan.

Recommended Books:
1. Dhingara I.C : Indian Economy
2. Dutt and Sundaram : Indian Economy
3. S. Sankaran : Indian Economy
4. Five year plan : Govt. of India Publication
5. The economic & Political weekly : Govt. of India Publication
6. Economic Survey : Govt. of India Publication

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Course Code COURSE TITLE L T P C

FUNDAMENTAL OF INSURANCE (NON
14N62ZB MAJOR) 4 - 2

UNIT SYLLABUS
Origin And History Of Insurance – Meaning And Definition Of
Insurance – Features Of Insurance – Principle Of Insurance –
Objective And Advantage Of Insurance – Types Of Insurance –
UNIT 1
Insurance – Insurance Organization In India And Their Profile –
Insurance Regulatory And Development Authority – Its Duties And
Functions
Meaning And Definition Of Life Insurance – Its Features – Its
Fundamental Principles – Types Of Policies In Life Insurance -
Meaning And Definition Of Fire Insurance – Its Features – Its
UNIT 2 Fundamental Principles – Types Of Policies In Fire Insurance –
Meaning And Definition Of Marine Insurance – Its Features – Its
Fundamental Principles – Types Of Policies In Marine Insurance.

Recommended Books:

1. A. Murthy : Elements Of Insurance

2. M.N.Mish : Insurance – Principles And Practice

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COURSE
COURSE TITLE L T P C
CODE
Soft skill – II ESSENTIALS OF SPOKEN AND
14S62AB PRESENTATION SKILLS-II 2 - 2

Objectives

 train students to become aware of their thinking style and to enable them to convert thinking
into performance.
 prepare students to evolve metal models for intra-personal and inter-personal transactions.
 make students reflect and improve their use of body language – posture, gesture, facial
expression, tone.

UNIT SYLLABUS
Thinking and Articulation – cognitive, affect, critical, creative
UNIT 1
aspects of articulation
Acquisition of Oral and Aural Skills.
UNIT 2

UNIT 3 Communication Boosters – body language

UNIT 4 Function of Cultural Codes in Presentation – etiquette.
Models of Presentation.
UNIT 5

Recommended Texts

 Powell. In Company. MacMillan.

 Cotton, et al. Market Leader. Longman.
 Pease, Allan. 1998. Body Language: How to Read Others Thoughts by their Gestures. Sudha
Publications. New Delhi.
 Gardner, Howard. 1993. Multiple Intelligences: The Theory in Practice: A Reader. Basic
Books. New York.
 De Bono, Edward. 2000. Six Thinking Hats. 2nd Edition. Penguin Books.
 De Bono, Edward. 1993. Serious Creativity. Reprint. Harper Business.

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COURSE
COURSE TITLE L T P C
CODE
CORPORATE ACCOUNTING – I
16M453E 6 - 4

UNIT SYLLABUS
Company – Definition - kinds of companies, types of shares – Issue of
shares and debentures – Issue at par, premium and discount – Forfeiture and
UNIT 1
reissue- underwriting of shares and debentures – Liability of under writers –
partial, complete and firm
Redemption of Preference shares and debentures – purchase of business –
UNIT 2
Profit prior to incorporation.
Preparation of Company‟s final accounts – Company Balance sheet
UNIT 3 preparation – computation of Managerial Remuneration.

Valuation of goodwill and shares

UNIT 4

Internal Reconstruction – Alteration of share capital and Reduction of

UNIT 5 capital.

Reference Books :
1. Shukla and Grewal – Advanced Accounts, S.Chand
2. T.S. Reddy and A.Murthy – Corporate Accounting, Margam
3. Jain and Narrang - Company Accounts, Kalyani.
4. R.L.Gupta – Corporate Accounting, Sultan chand.
5. Chakraborthi- Advanced Accountancy.

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COURSE
COURSE TITLE L T P C
CODE
BUSINESS LAW
16M453G 6 - 3

UNIT SYLLABUS
Nature of Contract : Object of Law of contract
The Indian contract act 1872 – Definition of contract - Essential elements
of a valid contract – clarification of contracts – offer and acceptance and
UNIT 1
Communication of offer and Acceptance and Revocation.
Consideration – Capacity to contract – Free consent - Legality of object –
void agreement.
Performance of contract – offer to perform contracts which need not be
performed – by whom contract must be performed who can demand
UNIT 2 performance. Discharge of Contract – meaning – methods – by
performance –by agreement – impossibility of performance.
Remedies for Breach of Contract – Introduction Recession – Damages –
UNIT 3 Specific Performance – injunction - Quasi contracts.
Contract of Indemnity and guarantee – Contract of bailment and pledge –
UNIT 4 Contract of Agency – Creation of agency – Rights, duties and liabilities
of an agent - Termination of agency.
Sale of goods act: Formation of contract of Sale - caveat emptor - Express
UNIT 5 and implied conditions and warranties – Performance of Contract of Sale
– Rights of an unpaid Seller.

Books Recommended
1. N.D.Kapoor- “Business Law” Sulthanchand Publishers
2. Srinivasan Business Law Margham Publishers Chennai – 2004
3. Kuchcal, Mercantile Law, Vikas Publishing house New Delhi – 2003
4. Commercial / Business Law – N.D. Kapoor

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COURSE
COURSE TITLE L T P C
CODE
BUSINESS MANAGEMENT
16M453H 6 - 4

UNIT SYLLABUS
Management : Importance – Definition – Nature and Scope of Management
Process – Role and Functions of a Manager – Levels of Management –
UNIT 1
Development of Scientific Management and other Schools of thought and
approaches.
Planning: Nature – Importance – forms – Types – Steps in Planning –
Objectives – Policies – Procedures and Methods – Natures and Types of
UNIT 2
Policies – Decision Making- Process of Decision-Making – Types.

Organizing : Types of Organizations – Organization Structure – Span of

UNIT 3 Control– Departmentalization – Informal Organization.

Authority – Delegation – decentralization – Difference between Authority and

UNIT 4 Power – Responsibility –Direction – Nature and Purpose.-- Leader ship and
Kinds Motivation Kinds Of Motivation
Co- Ordination – Need, Type and Techniques and Requisites for Excellent Co
UNIT 5 - Ordination – Controlling – Meeting and Importance – Control Process.

REFERENCE BOOKS:
1. P.C. Tripathi & P.N. Reddy Principles of Management
2. L.M. Prasad Principles of Management
3. Dinkar Pagare Principles of Management
4. C.B. Gupta Business Management
5. N. Premavathy Business Management
6. J. Jayasankar Principles of Management

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COURSE
COURSE TITLE L T P C
CODE
PRINCIPLES OF E- COMMERCE
16M453J 6 - 4

UNIT SYLLABUS
E-Commerce – Introduction, Advantages and Disadvantages of E-
UNIT 1 Commerce, Role of E-Commerce, Basis of IT and Business.

Internet and Networking Concept – Definitions, www, network

concept, types of networks (LAN, MAN, WAN), Internet Protocol,
UNIT 2
TCP/IP, IP Addressing, HTML, HTML tags, Intranet and Extranet.

Web Marketing Strategies – Introduction, Defferent types of

Marketing strategies (product Based and Customer Based),
UNIT 3
Communicating with different Market segments, Advertising on the
web.
Electronic Data Interchange – Introduction on EDI, EDI on internet
UNIT 4 Supply Chain Management, its software, Online payment, payment
cards, advantages and disadvantages of Payment cards.
Internet Security – Introduction, Computer Security its types , threats,
UNIT 5 Hackers, Classification of Computer security (Security, Integrity,
Necessity), Security Policy and Integrated Security.

Text Books:
1. Electronics Commerce by Gary P. Schnider, fourth annual edition.

Reference:
1. Electronic Commerce by Marily n Greenstein and ToddM Feinman.
2. E-commerce by Kamlesh K. Bajaj and Debjani nag.

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COURSE
COURSE TITLE L T P C
CODE
BANKING THEORY LAW AND
16C453C 5 - 5
PRACTICE

UNIT SYLLABUS
 Definition of banking-Classification of banks-Role of banks in economic
development
 Banking Regulation Act: Importance, Provisions regarding capital structure,
UNIT 1
Core Capital I &II – Capital Adequacy Ratio-Appropriation of funds,
Licensing, Opening of new branches, Management and control over banks.

 Characteristics of a Central Bank

 Administration and management of Reserve Bank
UNIT 2  Functions of Reserve Bank of India, methods of issue, credit control,
qualitative and quantitative techniques of credit control

 Commercial Banks, Various functions

 Credit creation, Loans and Advances, E-Banking, Credit cards, Debit cards,
UNIT 3 ATM cards, Electronic clearing system, Electronic Fund transfer-Real Time
Gross settlement System and Internet Banking

 Opening of an account, Types of deposit account

 Types of customers, Relationship between banker and a customer
UNIT 4  Importance of customer relations, Customer grievances and redressal, role
of banking ombudsman.

 Negotiable Instruments-Meaning and Characteristics

 Promissory notes, bills of exchange
UNIT 5  Cheques including e-cheques, Feature, Material alteration, Crossing-
Meaning, Kinds, Endorsement-Meaning and Types, Payment and Collection
of Cheques, Rights, Duties, Statutory protection to the paying banker

TEXT BOOK

1. Sundharam & Varshney, 2005, Banking Theory &Practice, 17thEd., Sultan Chand &
Sons, New Delhi
2. Dr.S.N.Maheswari, 2004, banking Theory Law & Practice, 10thEd., Sultan Chand &
Sons, New Delhi.

REFERENCE BOOKS
1. B.Santhanam, 2005, Banking theory Law & Practice, 4thEd., Margham Publications,
Chennai.
2. Dr.K Nirmala Prasad & J Chandradass, 2005, Banking theory Law & Practice, 1st Ed.,
Himalaya Publishing House, Mumbai.
3. M.L.Tannan, 2005, Banking Law & Practice, 21st Ed., Wadheva Publishers, Mumbai.
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COURSE
COURSE TITLE L T P C
CODE
PERSONALITY ENRICHMENT
14S63AC 1 - 3

UNIT SYLLABUS
 Definition of Personality
 Components of Personality – Structural and Functional aspects
 Determinants of Personality – Biological, Psychological and Socio-
Cultural factors
UNIT 1
 Assessment of Personality – Observation, Interview and Psychological
Tests
 Misconceptions and Classifications
 Need for Personality Development
Self Awareness and Self Motivation
 Self Analysis through SWOT and Johari window
 Elements of Motivation
 Seven rules of Motivation
UNIT 2
 Techniques and Strategies for Self Motivation
 Motivation Checklist and Goal Setting based on the principles of
SMART
 Self Motivation and Life
General Knowledge and Current Affairs
 Regional, National and International events
UNIT 3
 Geographical, Political and Historical facts
 Information on sports and other recreational activities
 Basic knowledge with regard to health and health promotion

Memory, Decision Making and Study Skills

 Definition and Importance of Memory
 Causes of Forgetting
 How to forget (thought stopping), how to remember (techniques for
UNIT 4 improving memory)
 The technique of passing exams
 The rational decision making process
 Improving creativity in decision making and components of creativity

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Power of Positive Thinking

 Thinking power – seven steps for dealing with doubt
 Traits of positive thinkers and high achievers
UNIT 5
 Goals and techniques for positive thinking
 Enhancement of concentration through positive thinking
 Practicing a positive life style
The course would include the following practical exercises
 Ice Breaking
 Brainstorming
PRACTICAL  Stimulation Exercises
TRAINING
 Thought Stopping
 Memory
 Study Skills Training

Course objective: To understand the importance of personality and methods to enrich the same.

REFERENCES
1. Mile, D J (2004), Power of Positive Thinking, Delhi, Rohan Book Company.
2. Pravesh Kumar (2005), All about Self-Motivation, New Delhi, Goodwill Publishing
House
3. Dudley, G A (2004), Double your Learning Power, Delhi, Konark Press, Thomas
Publishing Group Ltd.,
4. Lorayne, H (2004), How to develop a super power memory, Delhi, Konark Press,
Thomas Publishing Group Ltd.,
5. Hurlock, E B (2006), Personality Development, 28th Reprint, New Delhi, Tata MCGraw
Hill.

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COURSE
COURSE TITLE L T P C
CODE
16M454k CORPORATE ACCOUNTING – II 6 - 4

UNIT SYLLABUS
Human Resource Accounting – Accounting Standards – Financial
Reporting Practices – Accounting for price 1 level changes.
UNIT 1

Amalgamation – Absorption and external reconstruction of a

UNIT 2
company – (inter company investments excluded)
Preparation of profit and loss account and balance sheet of banking
UNIT 3 companies and insurance companies

Holding Companies and preparation of Consolidated Balance

UNIT 4 Sheet.(simple problems only)

Liquidation – meaning – order of payment liquidator‟s

UNIT 5 remunaration – Liquidator‟s final statement of accounts.

Reference Books :

1. Shukla and Grewal – Advance Accounts, S.Chand

2. T.S. Reddy and A. Murthy – Corporate Accounting, Margam
3. Jainand Narang – Company Accounts, Kalyani
4. R.L. Gupta – Corporate Accounting, Sultan chand

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COURSE
COURSE TITLE L T P C
CODE
COMPANY LAW
16M454L 5 - 4

UNIT SYLLABUS
 Meaning, Definition & Salient Features of Companies
Act, 2013
 Kinds of Companies
UNIT 1
 Promotion, Role of Promoters-Incorporation of a
Company

 Memorandum of Association, Contents & Alteration

 Articles of Association, Contents & Alteration
UNIT 2  Prospectus, Contents & Consequences of misstatement
 Doctrine of Ultra Virus & Indoor Management.

 Directors-Appointment, Qualification-Disqualification
 Membership in a Company, Modes of acquiring
Membership
 Rights and Liabilities of Members, Termination of
UNIT 3
Membership
 Corporate Governance- Meaning, benefits of good
governance, factors influencing corporate governance.

 General and Statutory Meeting, Extraordinary Meetings

 Resolutions, Meaning and Kinds
UNIT 4
 Role of Company Secretary with respect to meetings

 Meaning and modes of winding up

 Powers of court in winding up
UNIT 5  Consequences and procedures for winding up
 Powers, Liabilities and Duties of Liquidators

TEXT BOOK
N.D.Kapoor, 2003, Elements of Company Law, 27th Ed., Sultan Chand & Sons, New Delhi.

REFERENCES
1. S.Kathireasan & Dr.V.Radha, 2006, Company Law, 6th Ed., Prasanna Publishers,
Chennai.
2. P.C.Tulsian, 2005, Business & Corporate Laws, 1st Ed., Tata McGraw Hill, New Delhi.
Majumdar & G.K.Kapoor, 2005, Company Law, 9th Ed., S.Chand & Sons, New Delhi

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COURSE
COURSE TITLE L T P C
CODE

16M454M BUSINESS COMMUNICATION 5 - 3

UNIT SYLLABUS
Definition – Methods – Types – Principles of effective
Communication – Barriers to Communication – Business Letter –
UNIT 1
Layout.

Kinds of Business Letter: Interview – Appointment –

Acknowledgement – Promotion – Enquiries – Replies – Orders –
UNIT 2
Sales – Circular – Complaints.

Bank Correspondence – Insurance Correspondence – Agency

UNIT 3 Correspondence – Correspondence with Shareholders, Directors.

Reports Writing – Agenda, Minutes of Meeting – Memorandum –

UNIT 4 Office Order – Circular – Notes.

Modern Forms of Communication : Fax – e-mail – Video

UNIT 5 Conferencing – Internet – Websites and their use in Business.

REFERENCE BOOK:

1. Essentials of Business Communication – Rajendra Pal & J.S. Korlahalli

2. Communication for Business – Shirley Taylor.
3. Business Communication Today – Bovee, Thill, Schatzman
4. Advanced Business Communication – Penrose, Rasbery, Myers]

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COURSE
COURSE TITLE L T P C
CODE

MANAGEMENT INFORMATION
16M454N 5 - 3
SYSTEMS

UNIT SYLLABUS
Definition of Management Information System – MIS support for
UNIT 1 planning, Organizing and controlling – Structure of MIS –
Information for decision – making.
Concept of System – Characteristics of System – Systems
classification – Categories of Information Systems – Strategic
UNIT 2
information system and competitive advantage

Computers and Information Processing – Classification of computer

– Input Devices – Output devices – Storage devices – Batch and
UNIT 3
online processing. Hardware – Software. Database management
system.
System Analysis and design – SDLC – Role of System Analyst –
UNIT 4 Functional Information system – Personnel, production, material,
marketing.
Decision Support Systems – Definition. Group Decision Support
UNIT 5 Systems – Business Process Outsourcing – Definition and function

REFERENCE BOOK:

1. “Management Information Systems”, Prentice Hall of India – Mudrick & Ross

2. “Management Information System”, - Gordan B. Davis
3. “Information Systems Analysis and Design” – James A Senn
4. “Management Information Systems” – Prentice – Hall of Undua – Sadagopan
5. “Management Information System” – CSV Murthy – Himalaya Publications

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COURSE
COURSE TITLE L T P C
CODE
PROGRAMMING IN C
16C454D 4 - 3

UNIT SYLLABUS
 C Fundamentals-Character set-Identifier and Keywords.
 Data types-Constants-Variable declarations.
 Expressions.
UNIT 1
 Statements-Arithmetic, Unary, Relational, Logical,
Assignment and Conditional operators-Library functions.
 Date input and output functions-Simple C Program
 Flow of control –if, if-else,while, do-while, for loop, nested
control structures.
UNIT 2
 Switch, break and continue, go to statements-Comma
operator.
 Functions-definition-Prototype-Passing arguments.
UNIT 3  Storage Classes-Automatic, External, Static, Register
Variables.
 Arrays-Defining and Processing.
UNIT 4  Passing Arrays to functions-Multi-dimensional arrays.

 File – Pointer – File – Operations – Functions – Sequential

UNIT 5 File Processing
 File Handling

TEXT BOOK
1. E.Balagurusamy, 2007, Programming in ANSI C, 4th Edition, Tata McGraw Hill
Publishing Company Ltd, New Delhi.

REFERENCES
1. H.Schildt, 2000, C: The Complete Reference, 4th Edition, TMH PubCo Ltd, New Delhi.
2. B.W.Kernighan and D.M.Ritchie, 1998, The C Programming language, 2nd Edition, PHI.
3. Kanetkar Y, 1999, Let us C, 3rd Edition, BPB Publication, New Delhi.
4. Henry Mullish & Hubert L.Cooper, 2002, “The sprit of C”, An Introduction to Modern
Programming, 1st Edition, Jaico Publishing House

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COURSE
COURSE TITLE L T P C
CODE
APPLICATION LAB-PROGRAMMING IN C
16C4541 2 - 2

Course objective: To develop the ability of programming using C language

UNIT SYLLABUS
1. Sin(x),
2. Cos(x),
UNIT 1 3. Exp(x) ( Comparison with built in functions )

Counting the no. Of vowels, consonants, words, white spaces in a

line of text and array of lines
UNIT 2
Reverse a string & check for palindrome.
n
Pr, nCr
GCD of two numbers
UNIT 3
Fibonacci sequence

.Addition & Subtraction

UNIT 4 2.Multiplication

Insertion Sort
UNIT 5 Linear Search

1.Students Information file

UNIT 6 2.Students Mark processing

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COURSE
COURSE TITLE L T P C
CODE
ENVIRONMENTAL STUDIES
14E64AA 1 - 2

UNIT SYLLABUS

The Multi disciplinary Nature of Environmental Studies

UNIT 1
Definition, scope and importance, Need for public awareness

Natural Resources
Renewable and non-renewable resources: Natural resources and
associated problems
 Forest Resources: Use and over-exploitation, deforestation case
studies, limber extraction, mining, dams and their effects on
forests and tribal people.
 Water Resources: Use and over-utilization of surface arid
ground water, floods, drought, conflicts over water, dams –
benefits and problems.
 Mineral Resources: Use and exploitation, environmental effects
UNIT 2 of extracting using mineral resources case studies.
 Food Resources: World food problems, changes caused by
agriculture and overgrazing, effects of modern agriculture,
fertilizer-pesticide problems, water logging salinity, case studies.
 Energy Resources: Growing energy needs, renewable and non-
renewable energy sources, use of alternate energy sources – Case
Studies.
 Land Resources: Land as a resource, land degradation, man
induced landslides, soil erosion and desertification.
Role of an individual and conservation of natural resources – Equitable
use of resources for sustainable life styles.

Ecosystems
Concept of an Ecosystem – Structure and Function – Producers,
consumers and decomposers – Energy flow in the ecosystem –
Ecological succession – Food chains, food webs and ecological
UNIT 3 pyramids – Introduction, types, characteristics, features,
structures and function of Forest Ecosystem, Grassland
Ecosystem, Desert Ecosystem and Aquatic Ecosystem (ponds,
streams, lakes, rivers, oceans, estuaries)

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Biodiversity and its Conservation

Introduction – Definition genetic species and eco-system diversity – Bio-
geographical classification of India – Value of the biodiversity
consumptive use, productive use, social, ethical. Aesthetic and option
UNIT 4 values – Biodiversity at Global, National and Local levels – India as a
mega – diversity nation – Hot-Spots of biodiversity – Threats to
biodiversity habitat loss, poaching of wildlife, man wildlife conflicts –
Endangered and endemic species of India – Conservation of biodiversity:
In-situ and Ex-situ conservation of biodiversity.
Environmental Pollution Definition
Causes, effects and control measures of Air pollution, Water pollution,
Soil pollution, Marine pollution, Noise pollution, Thermal pollution and
UNIT 5 Nuclear hazards – Solid water management causes, effects and control
measures of urban and industrial wastes – Role of an individual in
prevention of pollution – Pollution of case studies – Disaster
management, floods, earthquake, cyclone and landslides.

Social Issues and the Environment

Unsustainable to Sustainable development – Urban problems related to
energy – Water conservation, rain water harvesting, watershed
management – Resettlement and rehabilitation of people; its problems
and concerns & Case Studies – Environmental ethics issues and possible
solutions – Climate change, global warming, Acid rain, ozone layer
UNIT 6
depletion, nuclear accidents and holocaust. Case studies, Wasteland
reclamation – Consumerism and waste products – Environmental
Protection Act – Air (Prevention and Control of Pollution) Act – Water
(Prevention and Control of Pollution) Act – Wildlife Protection Act –
Forest Conservation Act – Issues involved in enforcement of
environmental legislation – Public awareness.

Human Population and the Environment

Population growth, variation among nations – Population explosion –
Family Welfare Programme – Environment and human health – Human
UNIT 7 Rights – Value Education – HIV / AIDS – Women and Child welfare –
Role of Information Technology in Environment and human health –
Case Studies

Field Work
Visit to a local area to document environmental assets – river / forest /
grassland / hill mountain – Visit to a local polluted site – Urban / Rural /
UNIT 8
Industrial / Agricultural – Study of common plants, insects, birds –
Study of simple ecosystems – pond, river, hill slopes, etc.
(Field work equal to 5 lecture hours)

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COURSE
COURSE TITLE L T P C
CODE
COMPUTING SKILL
16S64AD 2 - 3

UNIT SYLLABUS
Introduction to Computers – Classification of Computers; Role of
Computers in society; Inside the Computers – Hardware (processing,
UNIT 1 memory, i/o, storage), Software (systems, application), CPU, OS, (DOS,
Windows, Unix, Linux), Storage Devices; Programming – Overview,
need for languages, skills; Networking Basics; Virus; Hacking.
Word Processing – Open, Save and close word document; Editing text –
tools, formatting, bullets; Spell Checker; Navigating in word – keyword,
UNIT 2
Mouse; document formatting – paragraph alignment, indentation,
headers and footers, numbering; printing – preview, options.
File Management – Understanding the importance of file management;
backing of files, navigating thru My Computer and Windows Explorer;
UNIT 3 Files and Folders – editing, retrieving, deleting, renaming, subfolders –
manipulate windows – maximize, minimize; Power point basics –
terminology, templates, viewing.
Spreadsheets – MS Excel – opening, entering text and data, formatting,
UNIT 4 navigating; Formulas – entering, handling and copying; Charts – creating,
formatting and printing, header and footer, centering data, printing.
Networks – Internet Explorer – components; www – working, browsing,
UNIT 5 searching, saving – Bookmark – favorite, create, delete – Printing a web page;
email – creating, receiving, reading and sending messages.

References:
1. Introduction to Computers – Peter Norton, Tata McGraw-Hill.
2. Microsoft 2003 – Jennifer Ackerman Kettel, Guy Hat-Davis, Curt Simmons, Tata
McGraw-Hill.

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COURSE
COURSE TITLE L T P C
CODE
COST ACCOUNTING
16M455P 6 - 5

UNIT SYLLABUS
Introduction of cost accounting – Meaning, definition, scope and objectives of
cost accounting, cost accounting Vs financial accounting – Difference between
UNIT 1 cost accounting and Management accounting – Requisites of good costing
system – Steps necessary to install a cost system – General principles –
Classification methods and techniques of cost accounting
Cost sheet, Tender, Quotations
Elements of cost – Classification of overheads – Cost sheet– cost sheet vs
UNIT 2
production statement – Stock of Raw materials – specimen cost sheet with
inventories – Tenders and quotations.
Materials
Meaning of material control – Essentials, objectives, advantages – Store
keeping and inventory control – Economic Ordering Quantity(EOQ) – pricing
of material issues (LIFO, FIFO, HIFO, Simple Average, weighted average,
UNIT 3 Standard Price method, inflated price method) material losses.
Labour :
Computation and control of Labour – Labour turnover – Time keeping
department – payroll department – Remuneration and incentives – time rate
system, piece rate system – premium and Bonus plan.
Overheads :
Meaning and definition – Importance- Classification – Primary Distribution of
UNIT 4
overheads, Secondary distribution of overheads – Absorption of overheads –
calculation of Machine hour rate.
Process Costing – with loss, Normal and Abnormal Loss – Abnormal gain –
UNIT 5
Inter process profit

Books for Reference :

1. Cost Accounting : T.S. Reddy Y.Hari Prasad Reddy
2. Cost Accounting : Jain And Narang
3. Cost Accounting : S.P. Iyengar
4. Advanced Problems and Solutions in cost accounting- Dr.S.N. Maheswari

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COURSE
COURSE TITLE L T P C
CODE
INCOME TAX LAW & PRACTICE – I
16M455Q 6 - 4

UNIT SYLLABUS
Meaning of Income – Canons of Taxation and Income Tax Act – Important
definitions under the Income Tax Act – Scope of total income – Residential
UNIT 1
Status – Incomes exempt from Tax

Heads of Income – Salaries – Allowances – perquisites and their valuations –

Deductions from Salary – Other related provisions –Gratuity – pension –
UNIT 2
commutation of pension – Provident Fund.

Income from house property – Definition of annual value deductions from

UNIT 3 annual value – computation under different circumstances.

Income from business or profession – Allowable and not allowable expenses –

General deductions – Principles – Provisions relating to depreciation – deemed
business profits chargeable to profits to tax – compulsory maintenance of
UNIT 4 books of account – audit of accounts of certain persons – special provision for
computing incomes on estimated basis under section 44 AD and 45 AE –
Computation of income from business or profession.

Filling of return of Income – Assessment procedure in brief – Due date of

filling of return – Defective return -Belated Return form – Revised return –
UNIT 5 Self assessment – Best Judgment assessment -various Income Tax
Authorities. & Their powers and duties.

Reference Books :

1. Income Tax Law & Accounts – H.C.M.ehrotrc

2. Income Tax Law & Practice – Bhagavathi Prasad

3. Outline of Income Tax - Rupram Gupta

4. Income Tax Law & Accounts – Vinod Singhania

5. Income Tax Law & Practice – Gaurand Narang

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COURSE
COURSE TITLE L T P C
CODE
ENTREPRENEURIAL DEVELOPMENT
16M455R 6 - 4

UNIT SYLLABUS
Concept of Entrepreneurship – Definition – Meaning – Types –
Qualities of an Entrepreneur – Classification of Entrepreneurs –
UNIT 1
Factors influencing Entrepreneurship – Functions of
Entrepreneurs
Entrepreneurial Development – Agencies – Commercial Banks –
District Industries Centre – National Small Industries
UNIT 2 Corporation – Small Industries Development Organisation –
Small Industries Service Institute. All India Financial Institutions
– IDBI –IFCI – ICICI – IRDBI.
Project Management - Business idea generation techniques –
identification of Business Opportunities – Feasibility study –
UNIT 3
Marketing, Finance, Technology & Legal Formalities-
Preparation of Project Report Tools of Appraisal.
Entrepreneurial Development programmes (EDP) – their role,
UNIT 4 relevance, and achievements – Role of Government in organizing
EDPs – critical evaluation
Economic development and entrepreneurial growth
Role of Entrepreneur in economic growth – Strategic
approaches in the changing economic scenario for small scale
UNIT 5
Entrepreneurs – Networking – Niche play, Geographic
Concentration, Franchising/dealership – Development of Women
Entrepreneurship.

1. Srinivasan N.P. – Entrepreneurial Development

2. Saravanavel – Entrepreneurial Development
3. Vasant Desai – Project Management
4. Jayashree Suresh – Entrepreneurial Development
5. Holt – Entrepreneurship – New Venture Creation

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COURSE
COURSE TITLE L T P C
CODE
VISUAL PROGRMMING AND DBMS
16M455S 3 - 2

UNIT SYLLABUS
Customizing a Form – writing Simple Programs – Toolbox –
Creating Controls – Name Property – Command Button –
UNIT 1 Access keys – Image Controls – Text Boxes – Labels – Message
Boxes – Grid - Tools – Variables – Data Types – String –
Numbers.
Displaying Information – Determinate Loops – Indeterminate
UNIT 2
Loops – Conditionals – Built in functions and Procedures

Lists – Arrays – Control Arrays – Combo Boxes – VB Objects –

UNIT 3
Dialog Boxes –Menus – MDI Forms-Data control
Advantage and Component of a Database Management
UNIT 4 Systems – Feasibility study – Data Types – Events – Normal
Forms –Data Dictionary.
Query Basis – Computation Using Queries – Subtotals and
GROUP BY Command Queries with Multiple Tables –
UNIT 5 Subquries – Join – DDL & DML – Testing Queries- Effective
Design of Forms and Reports – Form Layout – Creating Forms –
Reports

BOOKS FOR STUDY:

1. Gary Cornell – Visual Basic 6 from the Ground up – Tata McGraw Hill – 1999.
2. Noel Jerke – Visual Basic 6 (The Complete Reference) – Tata McGraw Hill –1999.
3. G.V.Post – Database Management Systems Designing and Building Business Application
- McGraw Hill International edition – 1999.
4. Raghu Ramakrishnan – Database Management Systems – WCB/McGraw Hill – 1998.
5. C.J.Date – An Introducing to Database Systems – 7th Edition- Addison Wesley – 2000.

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COURSE
COURSE TITLE L T P C
CODE
APPLICATION LAB- VISUAL
16A465A PROGRMMING AND DBMS 3 - 2

Course objective: To develop the ability of programming using VB and SQL.

1. Simple Arithmetic Calculator.

2. Create Menu options and working with Line and Circle methods.

3. Design application working with RichTextBox, PictureBox and Image using DragDrop

and DragOver Events.

4. Working with List and combo boxes

5. Working with Grid control to display a students Mark sheets

6. Query Handling-DDL Statements-CREATE,ALTER,DROP TABLES

7. Query Handling-DML-INSERT,UPDATE AND DELETE STATEMENTS

8. Create a Menu driven program to create a ADO database and perform the operations of

insertion, modification, deletion and viewing.

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COURSE
COURSE TITLE L T P C
CODE
WEB DESIGN
16A455A 6 - 5

Objective: To enable students to learn the concepts of HTML and JavaScript.

UNIT SYLLABUS
HTML-HTML Essentials-Tags-Creating your first HTML Document
UNIT 1 Links-Including images

Creating tables-Developing HTML forms-creating frames

UNIT 2

Introducing JavaScript Operators, Statements and Functions.

UNIT 3
Handling Events: link, Document, Image & Form
UNIT 4

Working with objects: The JavaScript Object Model-Array, Boolean,

UNIT 5
Date and String objects

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PRACTICAL

1. HTML-Simple Tags-Links-Images-Tables-Frames-Forms.
2. JavaScript-Simple Scripts-Link, Document, Form, Mouse events.

UNIT SYLLABUS
UNIT 1 HTML - links
UNIT 2 Creating tables – frames
Java script operators - functions
UNIT 3

Handling events – document, image & form

UNIT 4

Objects – Model – Array- Boolean

UNIT 5

TEXT BOOKS
1. Deborah S.Ray, 2000, Eric J.Ray, Mastering HTML 4, 1st Edition, Bpb Publications.
2. James Joworski, 1999, Mastering JavaScript And Jscript, 1st Edition, Bpb Publications.

REFERENCES
1. Deitel and Deitel, 2000, Internet and WWW how to program, 1st Edition, Pearson
Education; Asia.
2. Bread Love Bob, 1996, Web Programming, 1st Edition, Sams Publications: U.S.A.

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COURSE
COURSE TITLE L T P C
CODE
FINANCIAL SERVICES
16M456T 6 - 4

UNIT SYLLABUS
Meaning and importance of Financial Service – Types of Financial
Services – Financial services and economic environment – players in
UNIT 1
Financial Services Sector.

Merchant Banking – Functions – Issue Management – Managing of new

UNIT 2 issues – underwriting - capital market - stock exchange - Rule & SEBI.

Leasing and Hire purchase – concepts and features – Types of Lease.

UNIT 3

Factoring – Functions of factor – Consumer finance – Venture capital –

Mutual funds – Credit rating.
UNIT 4

Insurance – Different Types – Life, marine, fire, motor, health, pension

plan, annuity, rural insurance. Insurance Laws and Regulations (A brief
UNIT 5 introduction to IRDA Insurance Act 1938)

Reference Books:
1. Mahendra Raja – F.S. –Sultan chand Pub – New Delhi – 1998.
2. M.Y. Khan – FS – tata mchraw Hill – New Delhi – 2000.
3. D. Joseph Anbrasur, V.K. Boominathan, P. Manoharan, G. Gnanaraju.
4. FS. Sultan chand & sons – New Delhi – 2004.
5. Shasi K.Gupta & Nisha Aggarwar – F.S. Kalyani – Pub – 2010 New Delhi Chennai.
6. B. Santhanam – Financial Services – Margham Publication – 2010 – Chennai.

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COURSE
COURSE TITLE L T P C
CODE
PRACTICAL AUDITING
16A465U 6 - 4

UNIT SYLLABUS
Auditing – Meaning – definition – objectives – kinds
UNIT 1

Internal control – internal check – Internal audit – audit Note

UNIT 2 book – Audit working paper - Audit programme

Vouching – Verification & Valuation of Assets & Liabilities

UNIT 3

Company Auditor – appointment – qualification –

disqualification – removal of auditor – Audit report – duties,
UNIT 4
powers and liabilities of auditors

UNIT 5 EDP – Audit

Reference Books:
1. B.N.Tandon – practical Auditing sultan chand publication – 2009 – New Delhi
2. Dinakarpagare – principles of Auditing sultan chand publication – 2009 – New
Delhi
3. Spicer & Pegler – Auditing, MC million publications – 2000 – New Delhi

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COURSE
COURSE TITLE L T P C
CODE
ACCOUNTING FOR MANAGERIAL
16M456V 6 - 5
DECISIONS

UNIT SYLLABUS
Management Accounting – Definition, Functions, Scope, Management
Accounting Vs Financial Accounting, Management Accounting Vs
UNIT 1
Cost Accounting.

Ratio Analysis – Meaning, Types, Advantages and Limitations –

UNIT 2
Profitability ratios – Turnover Ratios – Financial Ratios.
Funds flow analysis – Meaning, Importance, Difference between funds
flow and Balance Sheet – Advantages and Limitations – Cash flow
UNIT 3 statement – Meaning – Importance – Difference between funds flow
analysis and cash flow analysis – Advantages and Limitations.

Budgets and Budgetary Control – Meaning, objectives, merits and

demerits – Types of budges – Production, Production cost budget, Cash
UNIT 4
budget, Flexible budget, Sales budget.

Marginal Costing (excluding decision making) – CVP analysis – Break

UNIT 5 even analysis.

REFERENCE BOOKS:
1. Management Accounting – T.S. Reddy, Y. Hari Prasad Reddy, - Margham Publications.
2. Dr. S.N. Maheswari – Management Accounting, Sultan Chand & Sons
3. Jain & Narang – Management Accounting, Kalyani Publishers

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COURSE
COURSE TITLE L T P C
CODE
COMPUTER APPLICATIONS - TALLY
16A456B 6 - 5

UNIT SYLLABUS
Computer - Environment usage - Tally loading - Setting the
UNIT 1 directory.

Tally - Starting - Creating Company - Altering company

UNIT 2 operations - General environment configuration – Functional keys
and shortcut keys.
Voucher entry - delivery note - Payment voucher - Receipt
UNIT 3 voucher debit note - Credit note.

Creations of various accounts - Indexing - Creation of ledgers -

Multiple ledgers - Cost categories - cost centers, Budget - Bank
UNIT 4
reconciliation - Inventory maintenance - Inventory valuation -
Interest calculation.
Consolidation of accounts - Import / export data - Final accounts -
UNIT 5 Reporting - Fund flow statements, cash flow statements -
Inventory analysis report - Printing of Report – ERP

Reference Books:
1. Vishnu Priya Singh – Tally 9
2. Kogent Solutions Inc – Tally 9
3. Ramaiah Publications – Tally 9

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COURSE
COURSE TITLE L T P C
CODE
INCOME TAX LAW & PRACTICE – II
16M456W 5 - 4

UNIT SYLLABUS
Income under capital gains – short term, long term capital gains – cost
of acquisition – cost of improvement – indexation of cost – capital gains
UNIT 1
under different circumstances – Exempted capital gains – computation
of capital gains.
Income from other sources – as a residing head of income – their
computation – grossing up – deduction in computing income under the
UNIT 2
head and other related provisions.

Clubbing of income – Transfer of income without the transfer of asset –

circumstances under which the individual is assessable in respect of
remuneration of spouse – assess ability of income from assets
UNIT 3
transferred to spouse , son‟s wife, another person for the benefit of
spouse – Assessability in respect of income of minor child – setoff –
carry forward and set off.
UNIT 4 Permissible deductions from gross total income – sec 80 C to 80U.
Assessment of individuals, Partnership firms and Association of
UNIT 5 persons.Simple problems only

Reference Books :-
1. Income Tax Law & accounts - H.C. Mehrotra
2. Income Tax Law & Practice - Bhagavathi Prasad
3. Outline of Income Tax - Rupram Gupta
4. Income Tax Law & accounts - Vinod K.Singhania
5. Income Tax Law & Practice - Gaurand Narang

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COURSE
COURSE TITLE L T P C
CODE
VALUE EDUCATION
14V66AG 1 - 2

Course objective: To impart value system in the students minds.

UNIT SYLLABUS
Introduction: Value Education and its relevance to present day
– Meaning of Value Education – The meaning of the word value –

UNIT 1 Significance of Thirukkural about „Value Education‟ – Personal

Values: Meaning – Different personal values – Love – Compassion –
Gratitude – Courage – Optimism – Friendship
Family Values: Meaning – Social Attitude to Women, Children and

UNIT 2 Elders – Familal Responsibilities – Dos and Don‟ts for Stronger Family
bonding – Significance of Thirukkural about „Family Values‟
Self Esteem: Fear of failure – Approval seeking – Self Esteem is not
selfishness / Ego – Self Esteem / Arrogance – Qualities of a person with
Self Esteem – Significance of Thirukkural about „Self Esteem‟ –
UNIT 3
Anger: Common situations where people fly into rage – Anger at
services – Some practical methods of handling anger – techniques to
handle our anger – Handling anger in others – methods to replace anger.

REFERENCE BOOKS:
1. Value Education - N S Raghunathan, Margham Publication

Dhanraj Baid Jain College (Autonomous) Page 43