University of Madras

Chepauk, Chennai 600 020

[Est. 1857, State University, NAAC ‘A’ Grade, CGPA 3.32, NIRF 2019 Rank: 20]
Website: www.unom.ac.in, Tel. 044-2539 9000

Undergraduate Programme in Commerce.

Curriculum and Syllabus for

B.COM COMPUTER APPLICATION
(With effect from the Academic Year 2020-21)

February 2020
(Template for the Board of Studies Of Commerce-UG)
 Content

1. Preamble

2. Programme Learning Outcome

3. Course Structure

4. Course Learning Outcomes and Syllabus

(i) Core Courses

(ii) Allied Courses

(iii) Elective Courses

5. Examination and Evaluation (Existing System) or Changes can be suggested for (i) and (II)
only

(i) Assessment Methods

(ii) Question paper pattern

(iii) Grading System

 Curriculum and Syllabus for
B.COM & ALLIED SUBJECTS
(With effect from the Academic Year 2020-21)

I. Preamble

Commerce is a subject used in different ways in different contexts. For a Business World,
Commerce is the information about the Economy . For the manager of a manufacturing unit,
Business unit Commerce may be the information about the planning, processing and finally
Decision making control. For a entire Business World, Marketing investigating is the effects of a
new product. Accounts is the evidence of Business efforts. For a college student, Commerce
shows the grades or marks scored in a course. Thus, in all these subjects, Commerce refers to
quantitative and qualitative data in the areas under study. Commerce is a subject is an important
subject which is an branch of knowledge and is devoted to various techniques used in day to day
life,like preparation of accounts analysis and interpretation of profit and losses. It is a science of
learning from day to day economical routine happening in every part of the world. The subject
provides tools for making decisions when conditions of uncertainty prevail. Hence Commerce is a
tools and techniques are used in almost all fields which are indispensable for people working in
fields like Industry, business, management, economics, finance, insurance, education, Direct and
Indirect taxtation, communication, Banking ,Law,Logistics and supply chain, Entreprenurial
Development etc. For the last two decades, large amount of data has been handled with the help
of computers and more sophisticated statistical techniques can be used in an effective manner to
draw valid Business decisions making. Knowledge of different aspects of Commerce has become
crucial in the present scenario. There is a continuous demand for commerce people in fields of
Bussiness education, industry, software, Market research, Banking and stock Market. The syllabi
of three-year B.Com& Allied degree course in Commerce are framed in such a way that the
students at the end of the course, can be thorough in commercial techniques for pursuing higher
studies and simultaneously can apply various subjects judiciously to a variety of subject sets to
arrive at some valid solutions.

3. Course Structure

Some of the subjects are brought with updated changes in Law,Computer, Taxtation,
Banking ,Entreprenural Development etc.

4. Course Learning Outcomes and Syllabus

Given under each subjects.

Learrning outcomes:

Students will acquire

(a) knowledge of Commerce and its scope and importance in various areas such as

Production, Distribution, Stock Market, commodity market,Marketing, Agricultural, Industrial,

Banking, Law and Social Sciences etc.

(b) information about various Forms of Commercial organizations in India and their functions for
societal developments,

(c) knowledge of various types of Business Units, their organization and evaluation of summary
measures such as Profit and losses, Fund flow and cashflow, Changes in Direct and Indirect taxes,
New venture of Business and new handling of Business Data.

(d) knowledge of otherAllied Subjects reflecting quality characteristics including concepts of

Varios Subjects.

(e) insights into preliminary exploration of different subjects.

(f) Knowledge of Law, statistics, Operation Research, cost accounts, Management accounting,
Financial and corporate accounts and other updated Taxes etc.
 UNIVERSITY OF MADRAS
B.Com. Computer Applications
(with effect from the academic year 2020-2021)
REVISED SCHEME OF EXAMINATION:
SEMESTER I

External
Ins Hrs

Credits

Total
Course Name of subject

CIA
content

PART 1 Language Paper – I 6 3 25 75 100

PART II English Paper – I 6 3 25 75 100
Core – Paper I : Financial Accounting 5 4 25 75 100
PART III Core Paper II :Office Automation (Theory & Practical’s) 5 4 25 75 100
Allied Paper I : Business Economics 6 5 25 75 100
* Basic Tamil / Advanced Tamil / NME 2 25 75 100
PART IV
Soft Skill-I 2 50 50 100

Non Major Elective Papers:-

Any one of the following:
1. Emotional Intelligent
2. Basics of retail marketing
3. An Overview of ISO
4. Basics of Health Care Management.

SEMESTER II

Credits
Ins hrs

Extern

Total
CIA
Course Name of subject

al
content
PART I Language Paper – II 6 3 25 75 100
PART II English Paper – II 6 3 25 75 100
Core Paper III : Advanced Financial Accounting 5 4 25 75 100
Core Paper IV: Python Programming (Theory & Practical’s) 5 4 40 60 100
PART III
Allied Paper II : Indian Economy 6 4 25 75 100
* Part - IV – Basic Tamil / Advanced Tamil / NME 2 25 75 100
PART IV Soft Skill-II 2 50 50 100

Non – major Elective Papers

Any one of the following:
1. Consumer Protection and Consumer Rights
2. Basics of Business Insurance
3. Fundamentals of Disaster Management
4. Concept of Self Help Group
* (a) Non-Tamil Students up to XII Std must be studied “Basic Tamil” comprising of two courses in degree level
(b) Tamil Students up to XII Std, taken Non-Tamil Language under Part-I at degree level shall be taken
“Advanced Tamil” comprising of two courses.
(c) Tamil Students up to XII Std and taken Tamil under Part-I Language at degree level shall be chosen
“Non- Major Electives” at degree level
 SEMESTER III

External
Ins hrs

Credits
Course Name of subject

Total
content

CIA
Core Paper V: Corporate Accounting –I 6 4 25 75 100
Core Paper V: Business Law 5 6 25 75 100
Core Paper VII: Computerized Accounting (Theory & Practical’s) 6 4 40 60 100
PART III
Core Paper VIII: Object Oriented Programming with C++ 6 4 40 60 100
(Theory & Practical’s )
Allied Paper II : Business Statistics 6 4 25 75 100
Examination will be
Environmental Studies
PART IV held in Semester IV
Soft Skill-III 3 50 50 100

SEMESTER IV

Externa
Ins Hrs

Credits
Course Name of subject

Total
CIA
content

l
Core Paper IX : Advanced Corporate Accounting 6 4 25 75 100
Core Paper X: Principles of Management 6 4 25 75 100
PART III Core Paper XI: E-Commerce 5 4 25 75 100
Core Paper XI: Programming in Java (Theory & Practical’s) 5 4 40 60 100
Allied Paper IV: Elements of Operations Research 4 4 25 75 100
Environmental Studies 2 25 75 100
PART IV
Soft Skill-IV 2 3 50 50 100
 SEMESTER V
Course Name of subject

External
content

Ins Hrs

Credits

Total
CIA
Core Paper XIII: Financial Management 6 4 25 75 100
Core Paper XIV: Practical Auditing 6 4 40 60 100
Core Paper XV: Elements of Cost Accounting 5 4 25 75 100

Core Paper XVI :Statistical Package for Social Science ( 5 4 40 60 100

PART III
Theory & Practical’s )
Elective Paper I :
1. Income Tax Law & Practice - I 6 5 25 75 100
or
2.Portfolio Management
or
3. Research Methodology
PART V Value Education 2

SEMESTER VI

External
Course Name of subject
Ins Hrs

Credits
content

Total
CIA
Core-Paper XVII: Financial Services 6 4 25 75 100
Core Paper VIII: Human Resource Management 5 4 25 75 100
Core Paper XIX: Management Accounting 6 4 25 75 100
PART III
Core Paper XX: Web Technology ( Theory & Practical’s ) 6 5 40 60 100
Elective Paper II:
1. Income Tax Law & Practice – II (or) 6 4 25 75 1001
2. Project Work (Group) 20 80 00
Value Education 1 2
PART V
Extension Activities 1

*****
 APPENDIX-22(S)
UNIVERSITY OF MADRAS
B.Com. Computer Applications
(with effect from the academic year 2016-2017)
REVISED SYLLABUS

I SEMESTER

CORE PAPER I FINANCIAL ACCOUNTING No. of Credits: 4

OBJECTIVES:
 To enable the students to understand the system of preparing financial statements for various types of
organisation
 To familiarize the students with knowledge about financial reporting standards

OUTCOMES:
 The students will be able to analyse and prepare financial statement of different types of organisation
 The students will be aware of the various amendments in financial reporting

UNIT I: Preparation of Financial Statement

Final accounts of sole trading concern-Adjustments-Receipts and Payments-Income and expenditure-Balance
sheet of non trading organisation

UNIT II: Depreciation and Insurance Claims

Depreciation Accounting: Depreciation- Meaning –Causes-Types-Straight Line Method-Written down value
method- Concept of useful life under Companies Act 2015
Insurance Accounting: Insurance claims –Calculation of Claim amount-Average clause

UNIT III: Single entry system

Meaning and Features of Single entry-Defects-Difference between single entry and double entry system-Methods
of calculation of Profit-Statement of Affairs Method-Conversion Method

UNIT IV: Rectification of Errors and Bank Reconciliation Statement

Classification of Errors – Rectification of Errors – Preparation of Suspense a/c. Bank Reconciliation
Statement – Need and preparation.

UNIT V: Hire Purchase and Instalment System

Hire Purchase System- Default and repossession-Hire purchase trading account
Instalment System-Calculation of Profit.

Note: Questions in Sec. A, B & C shall be in the proportion of 20:80 between Theory and Problems.

TEXT BOOK:
1. Gupta, R.L & Gupta,V.K, Advanced Accounting, Sulthan Chand & Sons, NewDelhi

REFERENCE BOOKS:
1. Jain & Narang, Financial Accounting, Kalyani Publishers, NewDelhi
2. Reddy, T.S & Murthy,A. Financial Accounting, Margham Publications, Chennai
3. Shukla & Grewal, Advanced Accounting, S.Chand & Co. NewDelhi
4. Parthasarathy, S.& Jaffarulla, A. Financial Accounting, Kalyani Publishers,NewDelhi
WEB REFERENCE:
www.accountingcoach.com
www.accountingstudyguide.com
www.futureaccountant.com
www.onlinelibrary.wiley.com

CORE PAPER II OFFICE AUTOMATION THEORY &

PRACTICLAS - (3 + 3 HRS)

OBJECTIVES:

 The major objective in introducing the Computer Skills course is to impart training for students in
Microsoft Office which has different components like MS Word, MS Excel and Power point.
 The course is highly practice oriented rather than regular class room teaching.
 To acquire knowledge on editor, spread sheet and presentation software.

OUTCOMES:
 Understand the basics of computer systems and its components.
 Understand and apply the basic concepts of a word processing package.
 Understand and apply the basic concepts of electronic spreadsheet software.
 Understand and apply the basic concepts of database management system.
 Understand and create a presentation using PowerPoint tool.

UNIT – I
Introductory concepts: Memory unit – CPU-Input Devices: Key board, Mouse and Scanner. Output devices:
Monitor, Printer. Introduction to Operating systems & its features: DOS – UNIX – Windows. Introduction to
Programming Languages.

UNIT – II
Word Processing: Open, Save and close word document; Editing text – tools, formatting, bullets; Spell Checker
- Document formatting – Paragraph alignment, indentation, headers and footers, numbering; printing – Preview,
options, merge.

UNIT – III
Spreadsheets: Excel – opening, entering text and data, formatting, navigating; Formulas – entering, handling
and copying; Charts – creating, formatting and printing,analysis tables, preparation of financial statements,
introduction to data analytics.

UNIT – IV
Database Concepts: The concept of data base management system; Data field, records, and files, Sorting and
indexing data; Searching records. Designing queries, and reports; Linking of data files; Understanding
Programming environment in DBMS; Developing menu drive applications in query language (MS – Access).
 UNIT – V
Power point: Introduction to Power point - Features – Understanding slide typesating & viewing slides –
creating slide shows. Applying special object – including objects & pictures – Slide transition – Animation
effects, audio inclusion, timers.

TEXT BOOK:
1. Peter Norton, “Introduction to Computers” –Tata McGraw-Hill.

REFERENCE BOOK:
1. Jennifer Ackerman Kettel, Guy Hat-Davis, Curt Simmons, “Microsoft 2003”, Tata McGraw-Hill.
CORE PAPER II OFFICE AUTOMATION PRACTICALS MS-
WORD
1. Text Manipulation: Write a paragraph about your institution and Change the font size and type, Spell
check, Aligning and justification of Text
2. Bio data: Prepare a Bio-data using template
3. Find and Replace: Write a paragraph about yourself and do the following. Find and Replace - Use
Numbering Bullets, Footer and Headers.
4. Tables and manipulation: Creation, Insertion, Deletion (Columns and Rows). Create a mark sheet.
5. Mail Merge: Prepare an invitation to invite your friends to your birthday party. Prepare at least five letters.

MS-EXCEL
1. Data sorting-Ascending and Descending (both numbers and alphabets)
2. Mark list preparation for a student
3. Individual Pay Bill preparation.
4. Invoice Report preparation.
5. Drawing Graphs. Take your own table.
6. Creation of Balance Sheet

MS-ACCESS
1. Create a database using Students Mark details.
2. Perform the Sort operation using the student database.
3. Create a database using Employee details and generate a Form to get the input for the table.
4. Create a database using Library Information System with appropriate fields and generate a report to
display the availability of books in the library.

MS-POWERPOINT
1. Create a slide show presentation for a seminar.
2. Preparation of Organization Charts
3. Create a slide show presentation to display percentage of marks in each semester for all students
1. Use bar chart (X-axis: Semester, Y-axis: % marks).
2. Use different presentation template different transition effect for each slide.

INTERNET
1. WWW (Browsing)
2. E-mail
Allied paper-1 BUSINESS ECONOMICS (Allied Subject)

UNIT I

Introduction to Economics – Wealth, Welfare and Scarcity Views on Economics - Positive and Normative
Economics - Definition – Scope and Importance of Business Economics - Concepts: Production Possibility
frontiers – Opportunity Cost – Accounting Profit and Economic Profit – Incremental and Marginal Concepts –
Time and Discounting Principles – Concept of Efficiency- Business Cycle:- Inflation, Depression, Recession,
Recovery, Reflation and Deflation.
UNIT II
Demand and Supply Functions: - Meaning of Demand – Determinants and Distinctions of demand – Law
of Demand – Elasticity of Demand – Demand Forecasting – Supply concept and Equilibrium

UNIT III

Consumer Behaviour : Law of Diminishing Marginal utility – Equimarginal Utility – Indifference Curve –
Definition, Properties and equilibrium.

UNIT IV

Production: Law of Variable Proportion – Laws of Returns to Scale – Producer’s equilibrium – Economies
of Scale - Cost Classification – Break Even Analysis

UNIT V

Product Pricing: Price and Output Determination under Perfect Competition, Monopoly – Discriminating
monopoly – Monopolistic Competition – Oligopoly – Pricing objectives and Methods-

Recommended Texts

1. S.Shankaran, Business Economics - Margham Publications - Ch -17

2. P.L. Mehta, Managerialo Economics – Analysis, Problems & Cases - Sultan Chand & Sons - New Delhi –
02.
3. Francis Cherunilam, Business Environment - Himalaya Publishing House -Mumbai – 04.
4. Peter Mitchelson and Andrew Mann, Economics for Business - Thomas Nelson Australia -Can -
004603454.
5. C.M.Chaudhary, Business Economics - RBSA Publishers - Jaipur - 03.
6. H.L.Ahuja, Business Economics–Micro & Macro-Sultan Chand & Sons-New Delhi.

7. T. Aryamala – Business Economis- Vijay Nicole Imprints Private Ltd.,

 NON MAJOR ELECTIVE – Any one of the following (Semester wise)
Common syllabus to B.Com., B.Com (Accounting Finance), B.Com (Banking Management),
B.Com.(C.A) B.Com. ISM& B.Com (Marketing Management),

I SEMESTER
1. EMOTIONAL INTELLIGENCE
Unit – I
Introduction – Emotional Intelligence – Meaning, Benefits, *Importance of emotions – Self –
awareness and competencies Psychological Needs, Emotional quotient Vs. Intelligence Quotient.

Unit – II
Personality Analysis – Distinct Personality Type – Handwriting Analysis, color preference,
listening, profile, self esteem, *Will Power, Confidence.

Unit – III
Negative Traits – Anger Management – Negative Syndrome and Attitude - * Negative thinking –
Guilt Quotient Stress and Emotion, Adapting to Loneliness.

Unit – IV
Positive Traits – Humor and Happiness – Empathetic ability - * Sensitivity profile – Empowered
personality, Self – Empowerment.

Unit – V
Self-analysis: Psychological growth and adjustment - * Personal Development Plan – Successful
negotiator personal SWOT Analysis, Celebrating Life.
*SELF STUDY PORTION

Reference Books:
1. Dr. Aparna Chattopadhyaym What’s Your Emotional IQ, Pustak Mahal, May 2004.
2. Jill Dann, Hodder & Stoughton, Emotional Intelligence In a Week, 10 Edition, 2007.
3. Daniel Goleman, Emotional Intelligence: Why It can matter More than IQ.

2. BASICS OF RETAIL MARKETING

UNIT – I
Retailing – Definition – Retail Marketing – Growth of organized retailing in India – Importance of
retailing

UNIT – II
Functions of Retailing – characteristics of Retailing – Types of Retailing – store retailing – Non-
store retailing

UNIT – III
Retail location factors – Branding in retailing – private labeling – Franchising concept.

UNIT – IV
Communication tools used in Retailing – Sales promotion, e-tailing- window display
UNIT - V
Supply chain management – definition – importance – Role of information Technology in retailing.

Reference Books:

1. Modern Retail Management – J.N.Jain & P.P.Singh Regal Publications , New delhi
2. Retail Management – Suja Nair, Himalaya Publishing house.

3. AN OVERVIEW OF ISO

UNIT - I
An Introduction to ISO 9000, 9001, 9002, 9003. The Quality systems to be certified - meaning of
ISO- Benefits of ISO 9001- Certification- General Scheme of ISO 9001.

UNIT - II
QMS (Quality Management Systems) Meaning - Principles of ISO 9001 – 2000 - Preparing a
specimen QMS – future of ISO – QMS Documentation- QMS Process & Measurement.

UNIT-III
ISO 9001-2000 Requirements- Explanation of main clauses – Time Line and cost Implication of
Implementing.

UNIT-IV
ISO 9001-2000 and QIS- Comparison of ISO 901 and the capability Maturity Model for software.
Certification bodies operating Multinationals.

UNIT-V
ISO and how to hire an ISO 9000 Consultant- What is Internal Quality Auditing.

REFERENCE BOOKS
1. Guide to ISO 9001-2000. A.K.Chakraborty, P.K.Basu, S.C.Chakravarthy
PUBLICATIONS: Asian Books Pvt. Ltd.
 4. BASICS OF HEALTH CARE MANAGEMENT

UNIT I: PERSONAL (SELF) HEALTH CARE

Personal Hygiene – Personal Diet pattern – Self health maintenance by yoga and other spiritual
practice – Drills

UNIT II: FAMILY HEALTH CARE

Family hygiene – group health care by vaccination – propitiation and prevention – Sanitation and
diet patterns

UNIT III: COMMUNAL HEALTH CARE

Mass – Hygiene (Social Hygiene) – Environmental Hygiene - Communal health care centres –
Hospitals – Statistical bodies - Government and Non government organizations (NGO) for
propagation of nutritious diet patterns - maintained by voluntary health organizations and
government schemes.

UNIT IV: HEALTH AWARENESS

Health awareness programme organized by governmental and non governmental agencies.
Communal amenity programme.

UNIT V: HEALTH DISASTER MANAGEMENT

First Aid – Disaster management techniques like epidemic eruption control, management and
eradication.

BOOK REFERENCE:

1. Social and preventive Medicine, K. Park, Brimnot publishers

 II SEMESTER

CORE PAPER III ADVANCED FINANCIAL ACCOUNTING

OBJECTIVES No. of Credits: 4

 To enable the students to understand the system of preparing financial statements for various
types of organisation
 To familiarize the students with knowledge about financial reporting standards

OUTCOME:
 The students will be able to understand the preparation of financial statements for business
units other than corporate undertaking and their utility.

Unit I: Branch Accounts

Dependent Branches - Stock and Debtors system – Distinction between Wholesale Profit and
Retail Profit – Independent Branches (Foreign Branches excluded)

Unit II: Departmental Accounts

Basis of Allocation of Expenses – Calculation of Profit - Inter-departmental Transfer at cost or
Selling Price.

Unit III: Partnership Accounts

Admission of a Partner – Retirement of a Partner – Death of a Partner.

Unit IV: Partnership Accounts

Dissolution of a Partnership Firm – Insolvency of a Partner – Insolvency of all Partners-
Piecemeal Distribution of cash in case of Liquidation of Partnership Firm.

Unit V: Accounting Standards for financial reporting

Objectives and uses of financial statements for users-Role of accounting standards-Development
of accounting standards in India- Requirements of international accounting standards - Role of
developing IFRS- IFRS adoption or convergence in India- Implementation plan in India- Ind AS-
Difference between Ind AS and IFRS.

Note: Questions in Sec. A, B & C shall be in the proportion of 20:80 between

Theory and Problems.

TEXT BOOK:
1. Gupta, R. L & Gupta, V. K, Advanced Accounting, Sulthan Chand & Sons, New Delhi.
2. Jain & Narang, Financial Accounting, Kalyani Publishers, New Delhi.

SUGGESTED READINGS:
1. Reddy, T. S & Murthy, A. Financial Accounting, Margham Publications, Chennai.
2. Shukla & Grewal, Advanced Accounting, S. Chand & Co., New Delhi.
3. Tulsian P.C.-Financial Accounting.
4. Parthasarathy, S .& Jaffarulla, A. Financial Accounting, Kalyani Publishers, NewDelhi

WEB REFERENCE:
www.accountingcoach.com
www.accountingstudyguide.com
www.futureaccountant.com
www.onlinelibrary.wiley.com
 NON MAJOR ELECTIVE – Any one of the following (Semester wise)
Common syllabus to B.Com., B.Com (Accounting Finance), B.Com (Banking Management),
B.Com.(C.A), B.Com. ISM& B.Com (Marketing Management),

II SEMESTER

1. CONSUMER PROTECTION AND CONSUMER RIGHTS

UNIT - I
Introduction of consumer protection act1986-other amendments-salient features

UNIT – II
Definitions of the terms: consumer - appropriate laboratory - complainant - consumer dispute -
complaint-restrictive trade practice.

UNIT - III
The various consumer rights: right to safety, Right to information, Right to choose, -right to be
heared -Right against exploitation -Right to consumer education

UNIT - IV
Consumer protection councils:-Central - State.

UNIT - V
Consumer disputes redressal agencies:-Direct forum-state commission-national commission

REFERENCE BOOKS:
1. Lectures on torts and consumer protection laws by Dr. Rega Surya Rao--Asia law house.
Hydrabad.
2. Consumer protection laws by Prof. Rakesh Khanna central law agency.
 2. BASICS OF BUSINESS INSURANCE

Unit – I
Introduction to Insurance – Type of Insurance – Principles of Insurance.

Unit – II
Salient features of IRDA Act – Administration of IRDA Act – Regulatory measures of IRDA

Unit – III
Life insurance products – Term, Whole life, Endowment.

Unit – IV
Introduction to general Insurance – fire, marine and motor insurance.

Unit – V
Government and insurance companies – LIC India- private players in Insurance in India.

Text Books Recommended:

1. Dr.N.Premavathy – Elements of Insurance, Sri Vishnu Publications, Chennai. Dr.A.Murthy

– Elements of Insurance, Margham Publications, Chennai
2. M.N.Mishra – Insurance, Principles and practice, S. Chand & Co. Ltd., New Delhi

References
1. Nalini Prava Tripathy, Prabir Paal – Insurance Theory & Practice, Prentice Hall of India
Anand Ganguly – Insurance Management, New Age International Publishers.
 3. FUNDAMENTALS OF DISASTER MANAGEMENT

UNIT I
Meaning, definition, basic aspects and types of disasters.

UNIT II
Stages IN Disaster - Pre, during and post disaster.

UNIT III
Disaster Mitigation – guiding principles of Mitigation. Formulation and implementation of
Mitigation programmes.

UNIT IV
Disaster training – Utilisation of resources, training and public awareness.

UNIT V
Disaster Management policy and legislation; Disaster Management – Strategy in India.

Books for Reference

1. “Disaster Management”, I sundar, T. Sezhiyan 1st Edition, Sarup and Sons, New Delhi,
2007.
2. “Disaster Management” , A Disaster Manager’s Hand boob; Carter.W, ASTAN
Development Bank, Manila.
3. Natural Disaster Management, Destruction, Safety and Pre cautions, S. Prasad, Mangalam
publishers and Distributors, New Delhi – 2007.
4. Challenge and Response; K.D.Gangrade, S.Dhadde, Delhi, Rachna publications, 1973.
 4. CONCEPT OF SELF HELP GROUPS

UNIT - I
Meaning, Concept and Functions of SHGS

UNIT - II
Women empowerment through SHGS

UNIT - III
Micro finance through SHGS

UNTI - IV
Social Development through SHGS

UNIT -V
Role of Govt. and NGO’s in fostering SHGS

Bibliography
1. “Clinical approach to promotion of entrepreneurship” ED.Setty, Anmol publications Pvt.,
Ltd, New Delhi 2004.
2. “India economic Empowerment of Women”, V.S. Ganesamurthy, New Century
publications, New Delhi, 1st published – May 2007.
3. “Readings in Microfinance”, N. Lalitha Dominant publishers and Distributors, New Delhi,
1st Edition 2008.
4. “Rural Credit and Self Help Groups, Micro finance needs & concepts in India”,
K.G.Karmakar, Sage publications, New Delhi, 1999.
5. “Rural empowerment through, SHGS, NGO’s & PRI’s S.B.Verma, Y.T. Pavar, Deep &
Deep publications, New Delhi 2005.
6. “Women’s Own; the Self help movement of Tamil Nadu”. C.K. Gariyali, S.K. Vettivel,
Vetri publishers, New Delhi, 2003.

Journals
1. Yoja na, A Development Monthly, Chief Editor Anurag Misra, Published by Ministry of
information and Broad casting.
2. Kurukshetra, A Journal on Rural Development, Montly Journal, Editors; Kapil kumar,
Lalitha Khurane published by Ministry of Rural Development.
 III SEMESTER

CORE PAPER V CORPORATE ACCOUNTING No. of Credits: 4

OBJECTIVES
 To make the students familiarize with corporate accounting procedures
 To enable the students to acquire conceptual knowledge about the preparation of the
company accounts.

OUTCOME:
 The students will learn the accounting procedures of corporate undertaking and their
financial statement preparations

Unit – I Share Capital

Issue of Shares - Types of Shares – Forfeiture of Shares- Reissue of Shares- Redemption of
Preference Shares.

Unit – II Debentures & Underwriting

Issue of Debentures – Redemption of Debentures- Profit prior to incorporation. Underwriting of
Shares & Debentures.

Unit – III Final Accounts

Final Accounts - Preparation of Profit & Loss account and Balance sheet- Managerial
Remuneration.

Unit –IV Valuation of Goodwill & Shares

Valuation of Goodwill & Shares – Meaning – Methods of valuation.

Unit – V Accounting for Insurance Companies

Insurance Accounts- Types- Final accounts of Life Insurance- Profit determination of Life
Insurance

Note: Questions in Sec. A, B & C shall be in the proportion of 20:80 between Theory and
Problems.

TEXT BOOK:
1. ReddyT.S.&Murthy ,A ,Corporate Accounting ,Margham Publications, Chennai.

BOOK REFERENCE:
1. Gupta,R.L & Radhaswamy, M ,Advanced Accounts, Sulthan Chand, New Delhi.
2. Jain,S.P & Narang,N.L., Advanced Accounting, Kalyani Publications.
3. Shukla &Grewal & Gupta ,Advanced Accounting ,S. Chand & Co., New Delhi

WEB RESOURCE:
www.accountingcoach.com
www.accountingstudyguide.com
www.futureaccountant.com
www.education.svtuition.org
CORE PAPER VI BUSINESS LAWS

OBJECTIVES No of Credits: 4
 To highlight the Provisions of Law governing the General Contract and Special Contract.
 To enable the students to understand the Legal Remedies available in the Law to the
Business and other People.

OUTCOME:
 On the completion of the syllabus students will understand the basic provisions of Law,
contract and legal remedies in the law.

Unit I: Formation of Contract

Indian Contract Act -Formation-Nature and Elements of Contract – Classification of Contracts-
Contract Vs Agreement.

Unit II: Offer, Acceptance & other elements of Valid Contract

Offer – Definition – Forms of offer – Requirements of a Valid Offer. Acceptance – Meaning -
Legal rules as to a Valid Acceptance. Consideration – Definition – Types - Essentials. Capacity of
Parties – Definition – Persons Competent to contract. Free consent – Coercion - UndueInfluence –
Fraud – Misrepresentation - Mistake. Legality of object - Void agreements Unlawful Agreements.

Unit III: Performance of Contract

Performance of Contracts – Actual Performance – Attempted Performance - Tender. Quasi
Contract – Definition and Essentials. Discharge of Contract - Modes of Discharge – Breach of
Contract – Remedies available for Breach of Contract.

Unit IV: Sale of Goods Act

Sale – Contract of Sale – Sale Vs Agreement to Sell – Meaning of Goods – Conditions and
Warranty – Caveat Emptor – Exceptions of Caveat Emptor – Buyer and Seller of Goods -
Unpaid Seller – Definition – Rights of an Unpaid Seller.

Unit V: Contemporary Issues in Business Law

Right to Information Act, 2005 - Meaning of 'Information', 'Right to Information' 35 -Need for
Right to Information. Public Information - Request for obtaining information. Grounds for
rejection of information. Central Information Commission - Constitution and powers. Information
Technology Act - Purpose and significance. Cyber Crimes - Types of crimes, nature and
punishment Intellectual Property Law - Patent, trademark, copyright and industrial design

BOOK REFERENCE:
1. Kapoor, N.D. Business Laws, Sultan Chand and Sons.
2. Sreenivasan, M.R.Business Laws, Margam Publications.
3. Dhandapani,M.V.Business Laws, Sultan Chand and Sons.
4. BadreAlam,S.&Saravanavel,P.MercantileLaw
5. Pillai,R.S.N.&Chand,S,BusinessLaw, S Chand & Co, Delhi
6. Ramaswamy,K.N.,BusinessLaw, S Chand & Co, Delhi
7. Shukla,M.C,BusinessLaw,S.Chand &Co.
8. Balachandran.V&Thothadri.S,BusinessLaw,VijayNicoleImprintsPvt.Ltd.Chennai

WEB RESOURCE:
1. www.cramerz.com
2. www.digitalbusinesslawgroup.com
3. http://swcu.libguides.com/buslaw
 IV SEMESTER

CORE PAPER IX ADVANCED CORPORATE ACCOUNTING

OBJECTIVES No. of Credits: 4

 To provide the students with an understanding of accounting procedure for corporate
restructuring.
 TomakethestudentsunderstandtheapplicationsofAccountingTransactions in Corporate
Sector.

OUTCOME:
 The students will be able to understand the procedures of corporate restructuring and to
prepare the various accounting statements

Unit I: Internal Reconstruction

Meaning - Alteration of share capital – Accounting Procedures.

Unit II: Amalgamation, Absorption & External Reconstruction

Meaning- Amalgamation in the nature of Merger, Purchase - External Reconstruction –
Applicability of AS 14- Calculation of Purchase consideration (all methods) – Journal Entries in the
books of Transferor and Transferee Companies, Revised Balance Sheet (excluding inter - company
holdings)

Unit III: Liquidation

Meaning – Preparation of Liquidator’s Final Statement of Accounts – Calculation of Liquidator
Remuneration.

Unit IV: Consolidation

Holding Company –Subsidiary company - Meaning – Preparation of Consolidated Final Statement
of Accounts.

Unit V: Accounting For Banking Companies

Bank accounts - Concept of Non-Performing Assets (NPA)-Preparation of Profit and Loss Account
- Asset classification - Preparation of Balance Sheet.

Note: Questions in Sec. A, B & C shall be in the proportion of 20:80 between Theory and
Problems.

TEXT BOOK:
1. Gupta, R.L.&Radhaswamy ,M., Advanced Accounts, Sulthan Chand &Sons, New
Delhi.

REFERENCE BOOKS:
1. Jain, S.P. & Narang K.L., Advanced Accounts – Kalyani Publishers.
2. Reddy, T.S & Murthy, A, Corporate Accounting, Margham Publications, Chennai.
3. Shukla, M.C. & Grewal, J.S, Advanced Accounts, S.Chand and Company, NewDelhi

WEB RESOURCE:
1. www.accountingcoach.com
2. www.accountingstudyguide.com
3. www.futureaccountant.com
 4. www.education.svtuition.org

CORE PAPER X PRINCIPLES OF MANAGEMENT

OBJECTIVES No. of Credits: 4

 To make the students to understand the basic concepts of management.
 To prepare the students to know about the significance of the management in Business.

OUTCOME:
 On the completion of syllabus students will understand the basic concepts and significance
of management in business.

Unit I: Introduction
Definition – Importance – Nature and Scope of Management – Process of Management - Role
and functions of Managers - Levels of Management Scientific Management Contributions to
Management by different Schools of thought.

Unit II: Planning

Nature – Importance -Types of Planning - Steps in planning - Objectives of Planning – Policies -
Decision making Process-Types of Decisions.

Unit III: Organization

Meaning and Types of organizations - Principles – Formal and Informal organization -
Organisation Structure – Span of Control – Departmentalisation – Basis - Meaning and
Importance of Departmentalisation. Policies - Meaning and Types – Procedures - Forecasting.

Unit IV: Authority and Responsibility

Authority – Definition – Sources – Limitations – Difference between Authority and
Responsibility – Delegation of Authority – Meaning – Principles and importance –
Centralisation Vs Decentralisation- Leadership & Communication

Unit V: Direction Co-ordination & Control

Direction – Nature - Purpose. Co-ordination – Need – Types and Techniques – Requisites for
Excellent Co-ordination. Controlling – Meaning – Importance – Control Process.

TEXT BOOK:
1. 1.Gupta,C.B.ManagementTheory&Practice,SulthanChand&Sons,New Delhi.
2. 2.Prasad,L.M.Principles&PracticeofManagement,SultanChand&Sons,New Delhi.

REFERENCE BOOKS:
1. Tripathi,P.C.&Reddy,P.N.PrinciplesofManagements,TataMcGrawHill,NewDelhi.
2. WeihrichandKoontz,Management-AGlobalPerspective.
3. Premavathy N,PrinciplesofManagement,SriVishnuPublications,Chennai.
4. Jayasankar,J.BusinessManagement,MarghamPublication,Chennai.
5. Sundar,K.PrinciplesofManagement,VijayNicoleImprintsPvt.Ltd.,Chennai

WEB RESOURCE:
1. www.wisdomjobs.com
2. www.aima.in
3. www.clep.collegeboard.org
CORE - XI E-COMMERCE

OBJECTIVES:
 To enable the student to understand basics of E-Commerce
 To gain a practical orientation to E-Commerce and E- Business management

OUTCOME:
 Understand the basic concepts and technologies used in the field of management information
systems

UNIT I – Introduction to E- commerce:

Meaning and concept – E- commerce v/s Traditional Commerce- E- Business & E- Commerce –
History of E- Commerce – EDI – Importance , features & benefits of E- Commerce – Impacts,
Challenges & Limitations of E- Commerce – Supply chain management & E – Commerce

UNIT II – Business models of E – Commerce:

Business to Business – Business to customers – customers to customers - Business to Government –
Business to employee – E – Commerce strategy – Influencing factors of successful E- Commerce –
E- Business Infrastructure – The internet – Intranets and Extranets – World Wide Web – Voice over
IP (VoIP) – The Internet Standards – The HTTP Protocol – Audio and Video Standards –
Managing E- Business Infrastructure – Web services and Service-oriented architecture – (SOA) –
New access devices – future of the internet infrastructure.

UNIT III – Marketing strategies & E – Commerce:

Website – components of website – Concept & Designing website for E- Commerce – Corporate
Website – Portal – Search Engine – Internet Advertising – Emergence of the internet as a
competitive advertising media- Models of internet advertising – Weakness in Internet advertising –
Mobile Commerce.

UNIT IV – Electronic Payment system:

Introduction – Online payment systems – prepaid and postpaid payment systems – e- cash, e -
cheque, Smart Card, Credit Card , Debit Card, Electronic purse – Security issues on electronic
payment system – Solutions to security issues – Biometrics – Types of biometrics- EDP and
business plan

UNIT V – Legal and ethical issues in E- Commerce:

Security issues in E- Commerce- Regulatory frame work of E- commerce.

TEXT BOOKS:
1. Turban, Efraim, David King et. el.: Electronic Commerce: A Managerial Perspective,
Pearson Education Asia, Delhi.
2. Dave Chaffey: E-Business and E-Commerce Management, Pearson Education.
3. Kalakota, Ravi: Frontiers of Electronic Commerce, Addison - Wesley, Delhi.

REFERENCE BOOKS:
1. Rayport, Jeffrey F and Jaworksi, Bernard J: Introduction to E-Commerce, Tata McGraw
Hill, New Delhi.
2. Smantha Shurety,: E-Business with Net Commerce, Addison - Wesley, Singapore.
 3. Rich, Jason R: Starting an E-Commerce Business, IDG Books, Delhi.
4. Laudon, Kenneth C and Carol Guercio Traver : E-Commerce business. Technology. Society,
Pearson Education, Delhi.
5. Stamper David A, and Thomas L.Case: Business Data Communications, Pearson Education,
New Delhi.
6. Willam Stallings: Business Data Communications, Pearson Education, New Delhi.

WEB REFERENCES:
1. https://www.tutorialspoint.com/e_commerce/e_commerce_tutorial.pdf
2. https://irp-cdn.multiscreensite.com/1c74f035/files/uploaded/introduction-to-e-commerce.pdf
 V SEMESTER

CORE PAPER XIII FINANCIAL MANAGEMENT

OBJECTIVES No. of Credits: 4

 To impart the basics of Financial Management for the benefit of Commerce students.
 To enable the students to know the concepts of the Investment, Financing and Working
Capital.

OUTCOME:
 At the end of syllabus students will understand the basics of financial management,
investing, financing and dividend decisions.

Unit I: Introduction
Meaning and Objectives of Financial Management – Functions of Financial Management.
Finance - Sources of Financing-Role of Financial Manager in Financial Management- Financial
Goals- Profit maximization Vs. Wealth maximization – Concept of Time Value of Money- Risk
and Return.

Unit II: Capital Structure and Cost of Capital

Capital Structure- Meaning- Capital Structure Theories-Definition - Cost of Equity Capital –
Cost of Preference Capital – Cost of Debt – Cost of
Retained Earnings – Weighted Average (or) Composite cost of capital (WACC) Capital
Structure – Theories of Capital Structure - Leverage concept.

Unit III: Dividend

Meaning – Dividend Policies – Factors affecting Dividend Payment – Provisions on Dividend
Payment in Company Law – Dividend Models - Walter’s Model - Gordon’s Model - M. M. Model
– Hypothesis Model.

Unit IV: Working Capital

Working Capital - Meaning and importance – Factors Influencing Working Capital –
Determining (or) Forecasting of Working Capital requirements – Working Capital Operating
cycle-

Unit V: Capital Budgeting

Capital Budgeting Process – Cash flow estimation- Payback period _ Accounting Rate of Return –
Net Present Value (NPV) – Net Terminal Value - Internal Rate of Return – Profitability Index –
Capital Budgeting under Risk- Certainty Equivalent Approach and Risk – Adjusted Discount Rate
– Decision Tree Analysis.

Note: Questions in Sec. A, B & C shall be in the proportion of 20:80 between Theory and
Problems.

TEXT BOOK:
1. I.M. Pandey, Financial Management, Vikas Publishing House
2. Prasanna Chandra, Financial Management, Tata McGraw Hill Publications
REFERENCE BOOKS:
1. S.N.Maheswari, Financial Management, Sultan Chand & Sons
2. Y.Khanand Jain, Financial Management, Sultan Chand & Sons
3. P.Periyasamy.P,FinancialManagement,VijayNicoleImprintsPvt.Ltd.Chennai
4. Murthy A, Financial Management, Margam Publications, Chennai

WEB RESOURCE
www.cpdwise.com
www.simplilearn.com
www.findtutorials.com
www.studyfinance.com
CORE PAPER XIV PRACTICAL AUDITING

OBJECTIVES: No. of Credits: 4

 To make the students to understand the concept of present day Auditing Practices.
 To enable the students to gain knowledge of various techniques of Auditing.

OUTCOME:
 On the completion of syllabus students will gain in sight of the Auditing practices prevailing
in the present scenario.
 Students will understand the general approach of audit in EDP environment.

UNIT I: Introduction
Meaning and Definition of Auditing – Distinction between Auditing and Accounting - Objectives
- Advantages and Limitations of Audit - Scope of Audit - Classifications of Audit – Audit
Planning - Meaning. Audit programme – Meaning – Objectives and Contents.

Audit Note Book, contents, Usefulness of Audit Note Book - Audit working papers - meaning.
Ownership and Custody – Test checking and Routine checking - Meaning. Internal control –
Meaning – Definition – Objectives – Technique for evaluation of Internal Control System.
Internal check – Meaning - Objectives difference between Internal control, Internal check and
Internal Audit.

UNIT II: VouchingandVerification

Vouching – Meaning and Definitions - Objectives. Trading Transactions – Audit of Ledger -
Scrutinizing of ledgers – Vouching of cash Receipts and Payments - Vouching of outstanding
Assets and Liabilities – Verification – Meaning - Objectives and Process – Valuation of Assets
and liabilities – Distinction between Verification and Valuation.

UNIT III: Audit and Accounting Standards

Types of Audit – Statutory Audit – Concurrent Audit – Stock Audit – Cost Audit – Secretarial
Audit – CAG Audit – Management Audit. Accounting Standards – Standards on Auditing
Standards on Internal Audit – Penal Provisions – Role of National Financial Reporting
Authority (NFRA)

UNIT IV: Auditors and Audit Report

Appointment – Procedures – Eligibility and Qualifications – Powers and Duties – Rotation and
Removal of Auditors – Resignation of Auditors – Remuneration of Auditors - Audit report –
Preparation and presentation. Auditor’s Responsibilities and liabilities towards Shareholders,
Board and Audit Committee. Restriction on other Services.

UNIT V: Recent Trends in Auditing

EDP Audit – Meaning – Division of auditing in EDP environment. Impact of Computerization
on Audit Approach – Online Computer System Audit – Types of Online Computer System Audit
– Audit around with the Computers – Procedure of Audit under EDP system- Green Audit-
Introduction

TEXT BOOKS:
1. Auditing, D.P. Jain Konark Publishers Pvt. Ltd.
2. Auditing, Principles and Practice, Ravinder Kumar and Virender Sharma, Eastern Economy
 Edition.

REFERENCE BOOKS:
1. PracticalAuditing,B.N.Tandon,SultanChandandCo.,NewDelhi.
2. ContemporaryAuditing,KamalGupta,TataMcGrawHill.
3. PracticalAuditing,DinkarPagare, Sultan Chand & Sons
4. Sundar.K&Paari.K,PracticalAuditing,VijayNicoleImprintsPvt.Ltd.Chennai

WEB RESOURCE:
1. http://www.osbornebooksshop.co.uk/p/auditing_tutorial
2. www.mu.ac.in
3. www.learnthat.com
CORE PAPER XV ELEMENTS OF COST ACCOUNTING

OBJECTIVES: No. of Credits: 4

 To make the students to know the Process of Accounting for Cost Elements.
 To understand the advantages of Costing to the Stakeholders, Workers, Creditors and
the Public.

OUTCOME:
 At the end of the course students will understand the basic elements of costing.

Unit I:Introduction of Cost Accounting

Definition - Nature and Scope – Principles of Cost Accounting – Cost Accounting and
Financial Accounting - Cost Accounting Vs Management Accounting – Installation of
Costing System –Classification of Costs – Cost Centre – Profit Centre– Preparation of Cost
Sheet – Reconciliation of Cost and Financial Accounts.

Unit II: Material Costing

Material Control – Meaning and Objectives – Purchase of Materials – Stock Levels of Materials
– EOQ – Stores Records – ABC Analysis – Issue of Materials – Methods of Issue – FIFO – LIFO
– HIFO – Base Stock Method – Specific Price Method – Simple and Weighted Average Method –
Standard and Inflated Price Method.

Unit III: Labour Costing

Direct Labour and Indirect Labour – Time Keeping – Methods and Calculation of Wage
Payments – Time Wages – Piece Wages – Incentives – Different Methods of Incentive Payments
- Idletime – Overtime – Labour Turnover - Meaning, Causes and Measurement.

Unit IV: Overheads Costing

Overheads – Definition – Classification – Allocation and Apportionment of Overheads – Basis
of Allocation – Absorption of Overheads - Preparation of Overheads Distribution Statement –
Machine Hour Rate – Computation of Machine Hour Rate.

Unit IV: Methods of Costing

Unit Costing- Job Costing- Contract Costing- Process Costing.

Note: Questions in Sec. A, B & C shall be in the proportion of 20:80 between Theory and
Problems.

TEXT BOOKS:
1. Jain,S.P & Narang,K.L.,CostAccounting, Kalyani Publishers
2. Khanna, B.S. Pandey, I.M-Ahuja, G.K and Arora M.N., Practical Costing, S Chand &
Sons

REFERENCE BOOKS:
1. Murthy A & Gurusamy S,Cost Accounting,Vijay Nicole Imprints Pvt .Ltd .Chennai
2. Reddy,T.S.and Hariprasad Reddy, Y, Cost Accounting, Margam Publications
3. Prasad,N.K and Prasad,V.K,Cost Accounting, Book Syndicate
 4. Saxena and Vashist, Cost Accounting Sulthan Chand and Sons,2014,NewDelhi

WEB RESOURCE:
1. www.accounting lectures.com
2. www.accounting coach.com
3. http://simplestudies.com/accounting-lectures.html
4. www.accounting study guide.com

CORE PAPER XVI SPSS - STATISTICAL PACKAGE FOR SOCIAL SCIENCES

THEORY & PRACTICLAS - (3 + 3 HRS)
THEORY (Max: 50 Marks)
OBJECTIVES:
 To understand statistical tools for quantitative analysis
 To understand the process of using statistical tools for validating findings interpreting
statistical results.

OUTCOME:
 Understand the basics of data analytics using SPSS.
 Apply the concepts of statistics in SPSS, data analysis software for business modeling.

UNIT: 1
Introduction: Introduction to SPSS – Types of data – functions – menus – commands – SPSS file
management – defining variables – manual input of data – automated input and file import.

UNIT: 2
Descriptive analysis of data: Construct of frequency tables – descriptive – explore – cross table -
histogram – charts.

UNIT: 3
SPSS for data analysis: Data entry in SPSS – Data analysis tools in SPSS – Calculation of
descriptive statistics – Correlation and Regression – Regression model for forecasting with SPSS.

UNIT: 4
Statistical Inference: Basic concepts – Standard error – central limit theorem – sampling and types
of sampling – large sample test – small sample test – test for mean – test for proportion – test for
paired observation.

UNIT: 5
Non parametric test: One way Chi-Square test (test for Homogeneity) - Two way Chi-Square test
(test for Attributes). Analysis of variance: One way ANOVA and two way ANOVA.

TEXT BOOKS:
1. Tulsian, P.C. and Vishal Pandey,: Quantitative Techniques, Pearson
Education, New Delhi 2004.
2. Aczel: Complete Business Statistics, Tata Mc McGraw Hill, New Delhi.

REFERENCE BOOKS:
1. Levine, David M, Timothy C. Krehbiel and Mark L.Berenson: Business
Statistics, Pearson Education, New Delhi 2004.
2. Richard L.Levin and David S.Rubin; “Statistics for Management”, Prentice Hall of
India, New Delhi.
3. N.D.Vora: “Quantitative Techniques in Management”, Tata McGraw Hill, New
Delhi.
4. S.P. Gupta: Statistical Methods, Sultan Chand & Sons, New Delhi.
 5. Hooda, R.P.: “Statistics For Business and Economics”, Macmillan, New Delhi.

WEB REFERENCES:
1. https://www.ibm.com/
2. https://www.ibm.com/support/pages/how-cite-ibm-spss-statistics-or-earlier-versions-spss
3. https://dl.acm.org/citation.cfm?id=3306930

CORE PAPER XVI SPSS - STATISTICAL PACKAGE FOR SOCIAL SCIENCES

PRACTICALS
(Max: 50 Marks)

1. Construction of Frequency tables

(a) Univariate Frequency tables
(b) Cross- Tabulation
2. Graphical representation of Data
i. Bar diagram – Simple Bar diagram, Multiple Bar Diagram,
Sub divided Bar Diagram,
(b) Histogram
© Pie Diagram
3. Calculation of Measures of Central Tendencies
(a) Mean, Median and Mode
(b) Geometric mean
4. Calculation of Methods of Dispersion
(a) Standard Deviation
(b) Quartiles
© Skewness
(d) Kurtosis
5. Calculation of Correlation Coefficient
(a) Karl Pearson’s Correlation Coefficient
(b) Spearman’s Rank Correlation Coefficient
6. Calculation of Regression Trend
(a) Trend Line
7. Test of Significance for Single and two Samples – Large Sample Test (Z-Test)
(a) Test for Mean
(b) Test for Proportion
© Test for Standard Deviation

8. Test of Significance for Single and two Samples – Small Sample Test (t-Test, F-test)
(a) Test of Mean
(b) Test of Variances

9. Non-Parametric Test
(a) One –Way Chi-square test (test for Homogeneity)
(b) Two–Way Chi-square test (test for Attributes)

10. Test of Homogeneity of Means for more than 2 samples

(a) One –Way ANOVA
(b) Two–Way ANOVA
 Elective Paper I
(1) - INCOMETAXLAWANDPRACTICE-I

OBJECTIVES: No. of Credits: 5

 To provide a detailed understanding of the various provisions of I.T. Act.
 To enable the students to about the Assessment Procedures and Tax Planning..
OUT COME :
Students able to understand the I.T.Act and able to solve the assessment procedures and Tax
Planning

Unit I: INTRODUCTION
Meaning of Income – Features of Income Tax – Types – Important Definitions Under the
Income Tax Act – Assessee – Types – Rates of Tax – Residential Status – Scope of Total Income
–Incomes Exempt from tax.

Unit II: Income from Salary

Definition – Allowances – Valuation of perquisities – Deductions from Salary – Gratuity –
Pension – Commutation of Pension – Leave Salary – Profits in lieu of Salary - Provident Funds –
Deductions under Sec. 80.

Unit III: Income from House Property

Annual Value – Meaning and Computation – Deductions from Annual Value – Legal Provisions.

Unit IV: Profits and Gains from Business or Profession

Income from Business or Profession – Allowable expenses – Not allowable expenses - General
deductions – Provisions relating to Depreciation – Deemed Business Profits - Undisclosed
incomes – Investments – Compulsory maintenance of Books of accounts – Audit of Accounts of
certain persons – Speical provisions for Computing Incomes on estimated basis – Computation of
Income from Business or Profession.

Unit V: E-filing & Submission of Returns

E-filing – Concept – Procedure - 26AS – TDS – Traces – Filing of Return – Various Returns –
Permanent Account Number (PAN) – Usage of PAN – Concept of Transfer Pricing -
Fundamentals.

Note: Questions in Sec.A, B & C shall be in the proportion of 20:80 between Theory and
Problems.

TEXT BOOKS:
1. Vinod,K.Singhania,Students GuidetoIncomeTax,TaxmanPublicationsPvt.Ltd.
2. Mehrotra-IncomeTaxLaw&Accounts,Goyal,SathiyaBhavanPublications.

REFERENCE BOOKS:
1. Gaur & Narang, Income Tax Law & Practice, Kalyani Publishers.
 2. Reddy,T.S. & Hariprasad Reddy, Y, Income Tax Theory, Law & Practice, Margham
Publications, Chennai.
3. Murthy.A, Income Tax Law & Practice, Vijay Nicole Imprints Pvt.Ltd.Chennai
4. Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd. Chennai

WEB REFERENCE:
1. www.incometaxindia.gov.in
2. www.incometaxindiaefiling.gov.in
3. www.onlineservices.tin.egov-nsdl.com
4. www.cleartax.in

Elective PaperI
(2) PORTFOLIO MANAGEMENT

OBJECTIVES No. of Credits: 4

 To acclimate the students on the concept of Portfolio Management.
 To facilitate the students to know the techniques of Portfolio Management.

UNIT I: Introduction
Portfolio - Meaning - Objectives - Terms relating to Portfolio - Securities - Risk – Return -
Introduction to Portfolio Management – Role of Portfolio Managers.

UNIT II:ValueofMoney
Timevalue-Computation of PresentValueInterestFactor(PVIF),Future Value
InterestFactor(FVIF),PresentValue Interest FactoratanAnnuity(PVIFA)-Future
ValueInterestFactoratanAnnuity(FVIFA)SimpleProblemsrelatingtoit.

UNIT III: Portfolio Analysis

Planning – Selection – Evaluation – Revision -Various Steps involved in Protfolio Development
Theories relating to Portfolio Analysis.

UNIT IV: Risk & Return

Interpretation of Risk & Return – Mean – Variance Analysis - B(Beta) Measures. Portfolio
Diversification – Bond Valuation.

UNIT V: Need and Importance of Portfolio Mangement

Portfolio Management Vs Wealth Management – Introduction to Derivatives – Futures Options –
Swaps – SEBI Regulations relating to Portfolio Operations.

Note: Questions in Sec.A, B & C shall be in the proportion of 80:20 between Theory and
Problems.

TEXT BOOK:
1. Francis-Management of Investments, McGraw Hill

REFERENCE BOOKS:
1. V.K. Bhalla- Investment Management, S Chand & Co
2. Gurusamy S, Security Analysis and Portfolio Management, Vijay Nicole Imprints, Chennai
3. Fisher & Jordan-Security Analysis & Portfolio Management, prentice Hall
4. Punithaathi Pandian- Security Analysis & Portfolio Management, Vikas Publishing
House
WEB RESOURCE:
1. www.portfoliomanagement.in
2. www.sebi.gov.in
3. www.moneycontrol.com
4. www.pms.sharekhan.com

ElectivePaper-I
(3) - RESEARCHMETHODOLOGY

OBJECTIVES No. of Credits: 4

 To expose the students to learn the area of Research
 To make the students understand the Mecahnism of Research Analysis
 To enable the learners in understanding and developing the most appropriate methodology
for their research

UNIT I: Introduction
Research – Types – Objectives of Research – Social Research – Criteria of Good Research -
Qualities of a Researcher – Research process – Research problem – Selection of a Research
problem.

UNITII: Research Design

Meaning – Need for Research Design – Features and Types – Preparation of Research Design.

UNIT III: Hypothesis

Formulation & Types of hypothesis – Sources of hypothesis – testing of hypothesis- Parametric
Test-t test, f test, z test - Non-Parametric Test -Chi square test, ANOVA, Factor Analysis

UNIT IV: Methodology

Collection of Data – Source of information – Primary and Secondary Data - Methods of Data
Collection – Interview – Observation – Questionnaire – Schedules – Difference between
Questionnaire and Schedule.

UNIT V: Analysis of Data and Project Report

Analysis of data – Measures of Central Tendency - Correlation, Regression, Linear Programming
(Simple Problems) – Data Processing through Computers – Meaning of Thesis writing –
Mechanics of Thesis writing – Contents of Thesis – Pages of the Preliminary
Section – Body of the Thesis (outline)- Modern Practices: Ethical Norms in Research, Plagiarism.

TEXT BOOK:
1. Gupta. S, Research Methodology & Statistical Techniques.

REFERENCE BOOKS:
1. Panneerselvam, Research Methodology, Prentice Hall of India.
 2. Krishnaswamy and Ranganatham, Research Methodology, Pears on Education India.
3. Gopal Lal Jain, Research Methodology - Methods, Tools & Techniques, TamilNadu Book
House.

WEB REFERENCE:
1. www.explorable.com
2. www.onlinelibrary.wiley.com
3. www.springer.com
4. www.emeraldinsight.com
 VI SEMESTER

CORE PAPER XVII FINANCIAL SERVICES

OBJECTIVES: No of Credits: 4
 To enable the students to understand the world of financial services.
 To facilitate the understanding of the various Financial Services.

OUTCOME:
 On the completion of modules, the students will understand the various financial services.

Unit I: Introduction
Financial Services - Concept - Objectives - Functions - Characteristics - Financial Services Market -
Concept - Constituents - Growth of Financial Services in India - Financial Services Sector Problems -
Financial Services Environment - The Forces - Players in Financial Markets

Unit II: Merchant Banking and Public Issue Management

Definition - Functions - Merchant Bankers Code of Conduct - Public Issue Management - Concept
- Functions - Categories of Securities Issue - Mechanics of Public Issue Management - Issue
Manager - Role of lssue Manager - Marketing of Issue - New Issues Market Vs Secondary Market.

Unit III: Money Market and Stock Exchange

Characteristics - Functions - Indian Capital Market - Constituents of Indian Capital Market - New
Financial Institutions and Instruments - Investor Protection - Stock Exchange - Functions -
Services - Features - Role - Stock Exchange Traders -Regulations of Stock Exchanges -
Depository - SEBI - Functions and Working.

Unit IV: Leasing and Factoring and securitisation

Characteristics - Types - Participants - Myths about Leasing - Hire Purchase – Lease Financing
Vs Hire Purchase Financing - Factoring - Mechanism - Functions of a Factor - Factoring -
Players- Types - Operational Profile of Indian Factoring - Operational Problems in Indian
Factoring - Factoring Vs bills Discounting - Securitisation of Debt- Parties involved- Steps of
securitisation - Types of securitisation- Advantages- Limitations – SARFAESI Act 2002- Background-
Purpose of the Act- Main provisions

Unit V: Venture Capital, credit rating and pension Fund

Origin and Growth of Venture Capital - Investment Nurturing Methods - Mutual Funds - Portfolio
Management Process in Mutual Funds - Credit Rating System - Growth Factors - Credit Rating
Process - Global and Domestic Credit Rating agencies - Pension Fund - Objectives - Functions -
Features - Types - Chilean Model - Pension Investment Policy - Pension Financing.

TEXT BOOKS:
a. Gurusamy S,Essentials of Financial Services, Vijay Nicole Imprints,Chennai,2014

REFERENCE BOOKS:
1. Gomez Clifford, Prentice Hall of India, Financial Markets, Institutions and Financial
Services,2008
2. Meir Kohn,Financial Institutions and Markets, Oxford University Press
3. Rajesh Kothari, Financial Servicesin India: Concept and Application, Sage
publications, 2012, NewDelhi.
4. MadhuVij & Swati Dhawan, Merchant Banking and Financial Services, Jain Book Agency,
2000, Mumbai
5. Vasant Desai, Financial Markets and Financial Services, Himalayan Publishing House Pvt
Ltd,2000,Mumbai
WEB RESOURCE:
1. www.rbi.org
2. www.sebi.org
3. www.nse.org
CORE PAPER XVIII HUMAN RESOURCE MANAGEMENT

OBJECTIVES No. of Credits: 4

 To facilitate the students to know about the importance of Human Resources.

 To make the students to understand the various aspects of the Human Resources
Management.

OUTCOME:
 Understanding of basic concepts, functions and functioning of Human resource department
of the organisations

UNIT I: Introduction
Nature and Scope of Human Resources Management – Differences between Personnel
Management and HRM – Environment of HRM- HRM Accounting– Human Resource Planning –
Recruitment – Selection – Methods of Selection – Uses of various Tests – Interview techniques in
Selection and Placement.

UNIT II: Training

Meaning – Induction – Methods – Techniques – Identification of the Training needs – Training and
Development – Performance appraisal – Transfer – Promotion and Termination of services –
Career Development.

UNIT III: Compensation & Labour Relation

Cost to Company – CTC Fixed and FlexiblePay - Components – Incentives – Benefits –
Motivation – Talent Retention- Welfare and Social Security Measures - Opportunities,
Challenges, and Recent Trends in Compensation.
Need – Functions of Trade Unions – Forms of Collective bargaining – Workers Participation in
management - Types and effectiveness. Industrial Disputes and Settlements (laws excluded)-
Social Ethics and Responsibility .

UNIT IV: Human Resource Accounting & Audit

Human Resource Accounting- Meaning- Objectives- Need & Limitations.
Human Resource Audit – Nature – Benefits – Scope – Approaches.

UNIT V: Corporate Ethics & Corporate Social Responsibility

Business Ethics – Concept, Characteristics, Importance and Need for ethics- Sources of Ethics,
Concept of Corporate Ethics, code of Ethics- Guidelines for developing code of ethics, Ethics in
Human Resource Management
Corporate Social Responsibility: Concept, Scope & Relevance and Importance of CSR in
Contemporary Society. CSR towards employees and workers- CSR and environmental concerns-
Role of HR professionals in CSR.
TEXT BOOK
i. Rao, VSP, Human Resource Management, Excel Books

REFERENCE BOOKS:
1. Ashwathappa, Human Resource Management, Himalaya Publishing House
2. Garry Deseler, Human Resource Management, Prentice Hall
3. Prasad,LM, Human Resource Management, Sultan Chand & Sons
4. Tripathi, Human Resource Management, Prentice Hall
5. Sundar & Srinivasan, Essentials of Human Resource Management, Vijay Nicole Imprints
Pvt.Ltd. Chennai

WEB RESOURCE:
1. www.whatishumanresource.com
2. www.managementstudyguide.com
3. www.humanresources.about.com
4. www.managementhelp.org
CORE PAPER XIX MANAGEMENTACCOUNTING

OBJECTIVES No. of Credits: 4

 To enable the students to get knowledge about the various techniques of Management
Principles.
 To make the students to get practical skill in solving management problems.

OUTCOME:
 Undertand the primary purpose of management accounting namely financial statement
analysis and budgetary control
 Develop and apply budget for planning and controlling purpose.

Unit I: Introduction
Management Accounting - Meaning- Scope- Importance- Limitations - Management Accounting
Vs Cost Accounting – Management Accounting Vs FinancialAccounting.

Unit II: Financial Statement Analysis

Analysis and Interpretation of Financial Statements – Nature and Significance – Types of
Financial Analysis – Tools of Analysis – Comparative Statements – Common size Statement –
Trend Analysis.

Unit III: RatioAnalysis

Meaning – Advantages – Limitations – Types of Ratios – Liquidity Ratios – Profitability Ratios
Turnover Ratios – Capital Structure Ratios – Leverage Ratios – Calculation of Ratios.

Unit IV: Fund Flow Analysis & Cash Flow Analysis

Introduction, Meaning of Funds Flow Statement-Ascertainment of flow of funds-
Technique of preparing funds flow statement- Schedule of Changes in Working Capital-
Adjusted Profit and Loss account-Funds Flow Statement
Meaning of Cash Flow Statements – Advantages – Limitations – Preparation of Cash Flow
Statement – Types of Cash flows - Operating, Financing and Investing Cash flows.

UnitV: Budgetary Control & Marginal Costing

Budgetary Control – Meaning – Preparation of various Budgets – Cash Budget - Flexible Budget
– Production Budget – Sales Budget. Capital Expenditure Control - Application of Marginal
Costing in Decision Making – Make or Buy –Shut down or Continue – Exploring New Markets.

Note: Questions in Sec. A, B & C shall be in the proportion of 20:80 between Theory and
Problems.

TEXT BOOK:
1. 1.Maheswari,S.N.,Management Accounting, Sultan Chand & Sons

REFERENCE BOOKS:
1. Murthy A and Gurusamy S ,Management Accounting- Theory &Practice, Vijay Nicole
Imprints Pvt. Ltd .Chennai
2. Charles T. Horngren and Gary Sundem, N, Introduction to Management Accounting, Prentice
Hall
3. Sharma and Shashi K. Gupta, Management Accounting, Kalyani Publishers
4. Reddy, T.S. & Dr. Hariprasad Reddy, Y, Management Accounting,
MarghamPublications,Chennai.
5. Hansen - Mowen, Cost Management Accounting and Control, South Western College
 WEB REFERENCE:
1. www.accountingcoach.com
2. www.accountingstudyguide.com
3. www.futureaccountant.com
4. www.thestudentcpa.com
 Elective PaperII (1) INCOMETAXLAWANDPRACTICE-II

OBJECTIVES No. of Credits: 5

 To help the students to understand there levance and significance of Tax.

 To Facilitate the students in understanding the various Provisions I.T. Act.

UNIT I: Income from Capital Gain

Capital Gain – Meaning – Short term and Long term Capital Gains – Certain Transactions not
included as transfer – Cost of Acquisition – Cost of Improvement – Indexation – Capital Gain
under different circumstances – Exempted Capital Gains – Computation of Capital Gains.

UNIT II: Income from other sources

Computation – Grossing up – Deductions in Computing Income under the head and other related
provisions.

UNIT III: Clubbing of Incomes and Set off / Carry forward and Set – Off of losses Clubbing
of Incomes under various situations – Deemed Incomes – Simple Problems on clubbing of
incomes – Setoff – Carry forward and set off of losses.

UNIT IV: Deductions from Gross Income

Permissible Deductions from Gross Total Income Sec.80C, 80CCC, 80CCCD, 80D, 80DD,
80DDB, 80E, 80G, 80GG, 80GGA, 80QQB, 80RRB, 80U. Assessment of Individual –
Computation of Tax.

UNIT V: Income Tax Authorties and Procedure of Assessment

Income Tax Authorities – Powers of the Central Board of Direct Taxes (CBDT),
Commissioners of Income Tax and Income Tax officers. Assessment Procedures - Self
Assessment – Best Judgement A s s e s s m e n t – Income Escaping Assessment (Reassessment)-
Advance Payment of Tax – Meaning and Duedates.

TEXT BOOKS:
1. Reddy,T.S.& Hariprasad Reddy, Y, Income Tax Theory, Law & Practice, Margham
Publications, Chennai.

REFERENCE BOOKS:
1. Vinod, K. Singhania, Students Guide to Income Tax, Taxman Publications Pvt. Ltd.
2. Mehrotra- Income Tax Law &Accounts, Goyal, Sathiya Bhavan Publications.
3. Gaur & Narang, Income Tax Law & Practice, Kalyani Publishers.
4. Murthy.A, IncomeTaxLaw&Practice,Vijay Nicole Imprints Pvt.Ltd.Chennai
5. Hariharan N, IncomeTaxLaw&Practice,Vijay Nicole Imprints Pvt.Ltd.Chennai

WEB RESOURCE:
1. www.incometaxindia.gov.in
2. www.incometaxindiaefiling.gov.in
3. www.onlineservices.tin.egov-nsdl.com
4. www.cleartax.in
 Elective Paper II (2): PROJECT WORK (GROUP)

No. of Credits: 4

All students are to do a project in the area of core course.

This project can be done individually or in groups (not more than five students) which may be carried
outside the campus.

The report of the project in duplicate is to be submitted in English with not less than 50 pages (Printed in
A4 size paper) to the Department at the sixth semester and are to be produced before the examiners.

External Project Evaluation and Viva / Presentation are compulsory and will be conducted at the end of
the Programme.

STRUCTURE OF THE REPORT:

Title Page
Declaration by the student
Certificate from the guide
Acknowledgements
Contents
Chapter I: Introduction (Research problem, Objectives of the study, methodology etc)
Chapter II: Company Profile
Chapter II: Review of Literature/Conceptual Framework
Chapter III: Data Analysis
Chapter IV: Summary /findings/ Recommendations
Appendix (Questionnaire, Specimen copies of forms, other exhibits etc).
Bibliography

EVALUATION OF THE PROJECT REPORT:

The project report shall be subject to Internal and External Evaluation followed by a Viva-voce.

Internal Evaluation is to be done by the supervising teacher and external evaluation by an examiner the
Head of the Department or his nominee.

Grades are to be awarded to the students combining the internal evaluation, external evaluation and viva
voce.
*******
 APPENDIX-22(R & S)
UNIVERSITY OF MADRAS
B.Com. Computer Applications
(with effect from the academic year 2016-2017)
REVISED SCHEME OF EXAMINATION:
SEMESTER I

Course Name of subject

External
Ins Hrs

Credits
content

Total
CIA
PART 1 Language Paper – I 6 3 25 75 100
PART II English Paper - I 6 3 25 75 100
Core – Paper I : Financial Accounting 5 4 25 75 100
PART III Core Paper II : Information Technology 5 4 25 75 100
Allied Paper I : Business Economics 6 5 25 75 100
* Basic Tamil / Advanced Tamil / NME 2 25 75 100
PART IV
Soft Skill-I 2 50 50 100
Non Major Elective Papers:-
Any one of the following:
1. Basics of Computer
2. Basics of Retail Marketing
3. An Overview of ISO
4. Basics of Health Care Management.
SEMESTER II

External
Credits
Ins hrs
Course Name of subject

Total
CIA
content

PART I Language Paper – II 6 3 25 75 100

PART II English Paper - II 6 3 25 75 100
Core Paper III : Advanced Financial Accounting 5 4 25 75 100
Core Paper IV: Information Technology Lab 5 4 40 60 100
PART III
Allied Paper II : Indian Economy 6 4 25 75 100
* Part - IV – Basic Tamil / Advanced Tamil / NME 2 25 75 100
PART IV Soft Skill-II 2 50 50 100

Non-major Elective Papers

Any one of the following :
1. Consumer Protection and Consumer Rights
2. Basics of Business Insurance
3. Fundamentals of Disaster Management
4. Concept of Self Help Group

* a) Students who have not studied Tamil upto XII std. and taken any language other than Tamil
in Part-I shall take Basic Tamil comprising of Two Courses.

b) Students who have studied Tamil upto XII Std., and taken any language other than Tamil in
Part –I shall take Advanced Tamil comprising of Two Courses.

c) Students who have studied Tamil upto XII Std. and also taken Tamil in Part -I shall
taken Non-Major Elective comprising of Two Courses.
1
 SEMESTER III

External
Ins hrs

Credits
Course Name of subject

Total
CIA
content
Core Paper V: Corporate Accounting -I 6 4 25 75 100
Core Paper V: Business Law 5 6 25 75 100
Core Paper VII: Computing Accounting (Theory & 6 4 40 60 100
PART
Practicals)
III
Core Paper VIII: Object Oriented Programming with 6 4 40 60 100
C++ (Theory & Practicals )
Allied Paper II : Business Statistics 6 4 25 75 100
Examination will be
PART Environmental Studies
held in Semester IV
IV
Soft Skill-III 3 50 50 100

SEMESTER IV

External
Ins Hrs

Credits
Course Name of subject

Total
CIA
content
Core Paper IX : Advanced Corporate Accounting 6 4 25 75 100
Core Paper X: Principles of Management 6 4 25 75 100
Core Paper XI: E-Commerce 5 4 25 75 100
PART III
Core Paper XI: Programming in Java (Theory & 5 4 40 60 100
Practicals)
Allied Paper IV: Elements of Operations Research 4 4 25 75 100
PART Environmental Studies 2 25 75 100
IV Soft Skill-IV 2 3 50 50 100

2
 SEMESTER V
Course Name of subject

External
Ins Hrs

Credits
content

Total
CIA
Core Paper XIII: Financial Management 6 4 25 75 100
Core Paper XIV: Practical Auditing 6 4 40 60 100
Core Paper XV: Elements of Cost Accounting 5 4 25 75 100
Core Paper XVI : Visual Basic and Relational Database 5 4 40 60 100
Management Systems
PART III
( Theory & Practicals )
Elective Paper I :
1. Income Tax Law & Practice - I 6 5 25 75 100
or
2.Portfolio Management
Or
3. Research Methodology
PART V Value Education 1 2

SEMESTER VI

External
Course Name of subject
Ins Hrs

Credits

Total
CIA
content

Core-Paper XVII: Financial Services 6 4 25 75 100

Core Paper VIII: Human Resource Management 5 4 25 75 100
Core Paper XIX: Management Accounting 6 4 25 75 100
Core Paper XX: Web Technology ( Theory & Practicals 6 5 40 60 100
PART III
)
Elective Paper II:
1. Income Tax Law & Practice – II (Or) 6 4 25 75 100
2. Project Work (Group) 20 80 100
Extension Activities 1

*****
AC.F’16

3
 APPENDIX-22(S)
UNIVERSITY OF MADRAS
B.Com. Computer Applications
(with effect from the academic year 2016-2017)
REVISED SYLLABUS
I SEMESTER
Core Paper I - FINANCIAL ACCOUNTING
Objectives No of Credits : 4
 To enable the students to know the Principles of Accounting in General.
 To Understand the System of Keeping Financial Accounting Records.

Unit I : Introduction
Meaning and Scope of Accounting - Objectives of Accounting - Basic Accounting
Concepts - Accounting Transactions - Double Entry Book Keeping - Journal - Ledger -
Preparation of Trial Balance - Preparation of Cash Book.
Unit II : Final Accounts
Preparation of Final Accounts of a Sole Trading Concern - Adjustments - Preparation of
Receipts and Payments Account, Income and Expenditure Account and Balance Sheet of
Non-Trading Organizations.
Unit III : Rectification of Errors and Bank Reconciliation Statement
Classification of Errors - Rectification of Errors - Preparation of Suspense A/c.
Bank Reconciliation Statement - Need and preparation.
Unit IV : Depreciation and Insurance Claims
Depreciation - Meaning - Causes - Types - Straight Line method - Written down value
method - Concept of useful life under Companies Act, 2013.
Insurance Claims - Calculation of Claim Amount - Average Clause.
Unit V : Single Entry System
Meaning and Features of Single Entry System - Defects - Difference between Single Entry
and Double Entry System - Methods of Calculation of Profit - Statement of Affairs Method-
Conversion Method.
Note : Questions in Sec. A, B & C shall be in the proportion of 20:80 between
Theory and Problems.
Suggested Readings
1.Gupta,R.L&Gupta,V.K,Advanced Accounting,Sulthan Chand & Sons, NewDelhi
2.Jain& Narang,Financial Accounting,Kalyani Publishers, NewDelhi
3.Reddy,T.S&Murthy,A.Financial Accounting, Margham Publications, Chennai
4.Shukla & Grewal, Advanced Accounting, S.Chand & Co. NewDelhi
5.Parthasarathy,S.&Jaffarulla,A.Financial Accounting, Kalyani Publishers, NewDelhi
E-Resources:

www.accountingcoach.com

www.accountingstudyguide.com
www.futureaccountant.com
www.onlinelibrary.wiley.com
4
 CORE PAPER – II - INFORMATION TECHNOLOGY ( Existing Syllabus)

UNIT - I

Data and Information: Types of data simple model of a Computer - Desktop Computer,
Acquisition of numbers and textual data: Introduction - Input units - internal representation
of numeric data, representation of characters in computers.

UNIT - II

Acquiring graphical data: introduction - Acquisition of textual data, pictures - Storage

format for pictures - Image acquisition with digital camera. Acquiring audio data -
Acquisition of video - processing and displaying textual data.

UNIT - III

Data Storage: Introduction - Memory cell - RAM, ROM, Floppy Disk Drive, CD ROM -
Central Processing Unit - Output Devices.

UNIT - IV

Computer software - Computer networks - Data organization. Some Internet applications

- Email - WWW - Information Browsing Service - Information retrieved from World Wide
Web - Audio on internet.

UNIT - V

Business information system: Introduction - Types of information needed by organization

- Use of computer in business. Social Impacts of Information Technology.

TEXT BOOKS:
1. V. Rajaraman, "Introduction to Information Technology", Prentice Hall of India,
2006.

REFERENCE BOOKS
1. Ajoy Kumar Ray & Tinku Acharya, "Information Technology - Principles and
Application", Prentice Hall of India, 2004.
2. Research and Development Wing ITL Education, "IT Tools and Applications",
Macmillan India Ltd., 2004.

3. S.K. Sarkar & A.K. Gupta, "Element of Computer Science", S. Chand & Co., 2002.

5
 Allied Paper I : BUSINESS ECONOMICS (Existing Syllabus)

UNIT I

Introduction to Economics – Wealth, Welfare and Scarcity Views on Economics –

Positive and Normative Economics

Definition – Scope and Importance of Business Economics

Concepts: Production Possibility frontiers – Opportunity Cost – Accounting Profit

and Economic Profit – Incremental and Marginal Concepts – Time and Discounting
Principles – Concept of Efficiency

UNIT II
Demand and Supply Functions:

Meaning of Demand – Determinants and Distinctions of demand – Law of

Demand – Elasticity of Demand – Demand Forecasting – Supply concept and
Equilibrium

UNIT III

Consumer Behaviour: Law of Diminishing Marginal utility – Equimarginal Utility –

Indifference Curve – Definition, Properties and equilibrium

UNIT IV

Production: Law of Variable Proportion – Laws of Returns to Scale – Producer’s

equilibrium – Economies of Scale

Cost Classification – Break Even Analysis

UNIT V

Product Pricing: Price and Output Determination under Perfect Competition,

Monopoly – Discriminating monopoly – Monopolistic Competition – Oligopoly – Pricing
objectives and Methods
Recommended Texts
1. S.Shankaran, Business Economics - Margham Publications - Ch -17
2. P.L. Mehta, Managerialo Economics – Analysis, Problems & Cases - Sultan
Chand & Sons - New Delhi – 02.
3. Francis Cherunilam, Business Environment - Himalaya Publishing House -
Mumbai – 04.
4. Peter Mitchelson and Andrew Mann, Economics for Business - Thomas Nelson
Australia - Can -004603454.
5. C.M.Chaudhary, Business Economics - RBSA Publishers - Jaipur - 03.
6. H.L. Ahuja, Business Economics – Micro & Macro - Sultan Chand & Sons - New
Delhi – 55.

6
 NON MAJOR ELECTIVE – Any one of the following (Semester wise)
Common syllabus to B.Com., B.Com (Accounting Finance), B.Com (Banking
Management), B.Com.(C.A) B.Com. ISM & B.Com (Marketing Management),
I SEMESTER
1. BASICS OF COMPUTER (Existing Syllabus)
Syllabus
INTRODUCTION - UNIT – I
1. Introduction to computers
2. Input Devices
3. Output Devices
4. Operating System
MS WORD – UNIT - II
5. Text Manipulations
6. Usage of Numbering, Bullets, Footer and Headers
7. Usage of Spell check, Find & Replace
8. Text Formatting
9. Picture insertion and alignment
10. Creation of documents, using templates
11. Creation templates
12. Mail Merge Concepts
13. Copying Text & Pictures from Excel
MS-EXCEL - UNIT – III
14. Cell Editing
15. Usage of Formulae and Built-in Functions
16. File Manipulations
17. Data Sorting (both number and alphabets)
18. worksheet Preparation
19. Drawing Graphs
20. Usage of Auto Formatting
MS-POWER POINT – UNIT – IV
21. Inserting Clip arts and Pictures
22. Frame movements of the above
23. Insertion of new slides
24. Preparation of Organization Charts
25. Presentation using Wizards
26. Usage of design templates
INTERNET – UNIT – V
27. Introduction to Internet
28. WWW
29. E-Mail

REFERENCE BOOKS :
1. A first Course in Computers, Sanjay Saxena, Vikas Publishing House Pvt.
Ltd.,3/ed.
2. Microsoft Office in Easy steps, Stephen Copestake, Comdex Computer
Publishing
3. Teach yourself, MS Office for Windows, Corey Sandler, Tom Bedgelt, Jan
Weingarten, BPB Publication.

7
 2. BASICS OF RETAIL MARKETING (Existing Syllabus)

UNIT – I

Retailing – Definition – Retail Marketing – Growth of organized retailing in India –

Importance of retailing

UNIT – II

Functions of Retailing – characteristics of Retailing – Types of Retailing – store retailing

– Non-store retailing

UNIT – III

Retail location factors – Branding in retailing – private labeling – Franchising concept.

UNIT – IV

Communication tools used in Retailing – Sales promotion, e-tailing- window display

UNIT - V

Supply chain management – definition – importance – Role of information Technology in

retailing.

Reference Books:

1. Modern Retail Management – J.N.Jain & P.P.Singh Regal Publications , New

delhi

2. Retail Management – Suja Nair, Himalaya Publishing house.

8
 3. AN OVERVIEW OF ISO (Existing Syllabus)

UNIT-I

An Introduction to ISO 9000, 9001,9002,9003. The Quality systems to be

certified- Meaning of ISO- Benefits of ISO 9001- Certification- General Scheme of ISO
9001.

UNIT-II

QMS (Quality Management Systems). Meaning- Principles of ISO 9001-2000-

Preparing a specimen QMS – future of ISO? – QMS Documentation- QMS Process &
Measurement.

UNIT-III

ISO 9001-2000 Requirements- Explanation of main clauses – Time Line and cost
Implication of Implementing.

UNIT-IV

ISO 9001-2000 and QIS- Comparison of ISO 901 and the capability Maturity
Model for software. Certification bodies operating Multinationals.

UNIT-V

ISO and how to hire an ISO 9000 Consultant- What is Internal Quality Auditing.

REFERENCE BOOKS

1. guide to ISO 9001-2000.

A.K.Chakraborty
P.K.Basu
S.C.Chakravarthy

PUBLICATIONS: Asian Books Pvt. Ltd.

9
 4. BASICS OF HEALTH CARE MANAGEMENT (Existing Syllabus)

UNIT – I PERSONAL (SELF) HEALTH CARE

Personal Hygiene – Personal Diet pattern – Self health maintenance by yoga and other
spiritual practice – Drills

UNIT – II FAMILY HEALTH CARE

Family hygiene – group health care by vaccination – propitiation and prevention –

Sanitation and diet patterns

UNIT - III COMMUNAL HEALTH CARE

Mass – Hygiene (Social Hygiene) – Environmental Hygiene - Communal health care

centres – Hospitals – Statistical bodies - Government and Non government
organizations (NGO) for propagation of nutritious diet patterns - maintained by
voluntary health organizations and government schemes.

UNIT – IV HEALTH AWARENESS

Health awareness programme organized by governmental and non governmental

agencies. Communal amenity programme.

UNIT – V HEALTH DISASTER MANAGEMENT

First Aid – Disaster management techniques like epidemic eruption control,

management and eradication.

Books for reference :

Text books on

1. Social and preventive Medicine, K. Park, Brimnot publishers

10
 II SEMESTER

Core Paper III - ADVANCED FINANCIAL ACCOUNTING

Objectives No of Credits : 4
 To enable the students to get a comprehensive understanding of the Financial
Accounting
 To make the students know the various methods of maintaining the
accounting records in various forms of Business.

Unit I : Branch Accounts

Dependent Branches - Stock and Debtors system - Distinction between Wholesale Profit
and Retail Profit - Independent Branches (Foreign Branches excluded)
Unit II : Departmental Accounts
Basis of Allocation of Expenses - Calculation of Profit - Inter-departmental Transfer at
Cost or Selling Price.
Unit III : Hire Purchase and Instalment System
Hire Purchase System - Default and repossession - Hire Purchase Trading Account.
Instalment System - Calculation of Profit.
Unit IV : Partnership Accounts
Admission of a Partner - Retirement of a Partner - Death of a Partner.
Unit V : Partnership Accounts
Dissolution of a Partnership Firm - Insolvency of a Partner - Insolvency of all Partners -
Piece meal Distribution of cash in case of Liquidation of Partnership Firm.
Note : Questions in Sec. A, B & C shall be in the proportion of 20:80 between
Theory and Problems.
Suggested Readings
1.Gupta,R.L&Gupta,V.K,Advanced Accounting,Sulthan Chand &Sons,NewDelhi.
2.Jain&Narang,Financial Accounting, Kalyani Publishers, NewDelhi.
3.Reddy,T.S&Murthy,A.Financial Accounting, Margham Publications,Chennai.
4.Shukla&Grewal,Advanced Accounting,S.Chand&Co.,NewDelhi.
5.TulsianP.C.-Financial Accounting.
6.Parthasarathy,S.&Jaffarulla,A.Financial Accounting, Kalyani Publishers,NewDelhi

E-Resources
www.accountingcoach.com
www.accountingstudyguide.com
www.futureaccountant.com
www.onlinelibrary.wiley.com
11
 CORE PAPER : IV - INFORMATION TECHONOLOGY LAB

MSWORD

1. Text Manipulations.
2. Usage of Numbering, Bullets, Footer and Headers
3. Usage of Spell check, and Find & Replace
4. Text Formatting
5. Picture insertion and alignment
6. Creation of documents, using templates
7. Creating Tables. Splitting, merging, and editing Cells in Table
8. Mail Merge Concepts
9. Prepare a Resume
10. Create an advertisement

MS-EXCEL
11. Worksheet Preparation
12. Copying Text & Pictures from Excel MS-EXCEL
13. Cell Editing
14. Usage of Formulae and Built-in Functions
15. Creation of Pivot tables.
15. Usage of Formulae and Built-in Functions
16. Preparing Charts and Graphs
17. Macros
18. Data Filtering & Data Sorting (both number and alphabets)
19. Usage of Auto Formatting
20. Importing and exporting of Word to Excel

POWER POINT

21.. Inserting Clip arts and Pictures

22. Frame movements in presentation
23. Insertion of new slides
24. Preparation of Organization Charts
25. Presentation using Wizards
26. Usage of design templates
27. Applying Custom animation effects.

12
 Allied Paper II : INDIAN ECONOMY (Existing Syllabus)

UNIT I

Economic growth and economic Development-Features of economic

development-Indicators of economic development-National Income - Basic concepts and
computation of National Income

UNIT-II

Major problems of Indian Economy-Poverty-Inequalities-Unemployment-

Population. Transport & Foreign Trade

UNIT-III

Agriculture –Contribution to economic development-Green Revolution-Irrigation-

Minor, Medium, Major irrigation works. Land Reforms-Food policy and Public Distribution
System

UNIT IV

Industry-Role of industries in economic development-Large and Small scale

Industries-New Economic Policy 1991

UNIT V

Five Year plans in India-Achievements and failures-Economic development under

Five Year Plans

Recommended Texts

1. I.C. Dingra, Indian Economy

2. Ruddar Datt & K.P.M. Sundharam, Indian Economy - S.Chand & Sons - New Delhi.
3. K.N. Agarwal, Indian Economy – Problem of Development of Planing - Wishwa
Prakasan - New Age of International Ltd.
4. S.K.Misra & V.K.Puri, Indian Economy – Its Development - Himalaya Publishing
House - Mumbai.

13
 NON MAJOR ELECTIVE – Any one of the following (Semester wise)
Common syllabus to B.Com., B.Com (Accounting Finance), B.Com (Banking
Management), B.Com.(C.A), B.Com. ISM & B.Com (Marketing Management),
II SEMESTER

1.CONSUMER PROTECTION AND CONSUMER RIGHTS(Existing Syllabus)

UNIT - I

Introduction of consumer protection act1986-other amendments-salient features

UNIT – II

Definitions of the terms- : consumer - appropriate laboratory - complainant -

consumer dispute -complaint-restrictive trade practice.

UNIT - III
The various consumer rights:-right to safety, Right to information, Right to
choose, -right to be heared -Right against exploitation -Right to consumer education

UNIT - IV
Consumer protection councils:-Central - State.

UNIT - V
Consumer disputes redressal agencies:-Direct forum-state commission-national
commission

REFERENCE BOOKS:

1. LECTURES ON TORTS AND CONSUMER PROTECTION LAWS BY

DR.REGA SURYA RAO--ASIA LAW HOUSE. HYDRABAD.

2. CONSUMER PROTECTION LAWS --BY PROF.RAKESH KHANNA--CENTRAL

LAW AGENCY.

14
 2.BASICS OF BUSINESS INSURANCE(Existing Syllabus)

Unit – I

Introduction to Insurance – Type of Insurance – Principles of Insurance.

Unit – II

Salient features of IRDA Act – Administration of IRDA Act – Regulatory measures

of IRDA

Unit – III

Life insurance products – Term, Whole life, Endowment.

Unit – IV

Introduction to general Insurance – fire, marine and motor insurance.

Unit – V

Government and insurance companies – LIC India- private players in Insurance

in India.

Text Books Recommended:

Dr.N.Premavathy – Elements of Insurance, Sri Vishnu Publications, Chennai.

Dr.A.Murthy – Elements of Insurance, Margham Publications, Chennai
M.N.Mishra – Insurance, Principles and practice, S.Chand & Co. Ltd., New Delhi

References

Nalini Prava Tripathy, Prabir Paal – Insurance Theory & Practice, Prentice Hall of India
Anand Ganguly – Insurance Management, New Age International Publishers.

15
 3.FUNDAMENTALS OF DISASTER MANAGEMENT(Existing Syllabus)

Objectives

1. To develop an understanding of the process of Disaster Management.

2. To understand the mitigation programmes of Disaster Management.
3. To develop an understanding of the Disaster Management poling and legislation.

UNIT I

Meaning, definition, basic aspects and types of disasters.

UNIT II

Stages IN Disaster - Pre, during and post disaster.

UNIT III

Disaster Mitigation – guiding principles of Mitigation. Formulation and

implementation of Mitigation programmes.

UNIT IV

Disaster training – Utilisation of resources, training and public awareness.

UNIT V

Disaster Management policy and legislation; Disaster Management – Strategy in

India.

Books for Reference

1. “Disaster Management” , I sundar, T. Sezhiyan 1st Edition, Sarup and Sons, New
Delhi, 2007.
2. “Disaster Management” , A Disaster Manager’s Hand boob; Carter.W, ASTAN
Development Bank, Manila.
3. Natural Disaster Management, Destruction, Safety and Pre cautions, S. Prasad,
Mangalam publishers and Distributors, New Delhi – 2007.
4. Challenge and Response; K.D.Gangrade, S.Dhadde, Delhi, Rachna publications,
1973.

16
 4.CONCEPT OF SELF HELP GROUPS(Existing Syllabus)

Objectives of the course

1. To develop an understanding of the basic concepts of SHGS.
2. To enable the students Understand the operative mechanisms of SHGS
3. To Help the students to know about the various activities undertaken by SHGS
4. To help the students to understand the concept of women empowerment through
SHGS
5. To develop an understanding of the role of govt. & NGO’s for the development of
SHGS.

UNIT - I Meaning, Concept and Functions of SHGS

UNIT - II Women empowerment through SHGS
UNIT - III Micro finance through SHGS
UNTI - IV Social Development through SHGS
UNIT -V Role of Govt. and NGO’s in fostering SHGS

Bibliography

1. “Clinical approach to promotion of entrepreneurship” ED.Setty, Anmol

publications Pvt., Ltd, New Delhi 2004.
2. “India economic Empowerment of Women”, V.S. Ganesamurthy, New Century
publications, New Delhi, 1st published – May 2007.
3. “Readings in Microfinance”, N. Lalitha Dominant publishers and Distributors, New
Delhi, 1st Edition 2008.
4. “Rural Credit and Self Help Groups, Micro finance needs & concepts in India”,
K.G.Karmakar, Sage publications, New Delhi, 1999.
5. “Rural empowerment through, SHGS, NGO’s & PRI’s S.B.Verma, Y.T. Pavar,
Deep & Deep publications, New Delhi 2005.
6. “Women’s Own; the Self help movement of Tamil Nadu”. C.K. Gariyali, S.K.
Vettivel, Vetri publishers, New Delhi, 2003.

Journals

1. Yoja na, A Development Monthly, Chief Editor Anurag Misra, Published by

Ministry of information and Broad casting.
2. Kurukshetra, A Journal on Rural Development, Montly Journal, Editors; Kapil
kumar, Lalitha Khurane published by Ministry of Rural Development.

17
 III SEMESTER

Core Paper V - CORPORATE ACCOUNTING

Objectives No of Credits : 4
 To enable the students about the Preparation of the Company accounts.
 To motivate the students to understand the various Provisions of the
Companies Act.

Unit I : Share Capital

Issue of Shares - Types of Shares - Forfeiture of shares - Reissue of shares - Underwriting
of shares - Stock spilit - Meaning of Redemption - Redemption of Preference Shares.

Unit II : Debentures & Acquisition of Business

Meaning - Types of Debentures - Issue - Underwriting of Debentures - Redemption of
Debentures. Acquisition of Business - Meaning - Profit Prior to Incorporation.

Unit III : Final Accounts

Final Accounts - Preparation of P & L A/c and Balance Sheet - Managerial
Remuneration- Calculation and Legal Provisions.

Unit IV : Valuation of Shares and Goodwill

Valuation of Shares and Goodwill - Meaning - Methods of Valuation of Shares and
Goodwill.

Unit V : Alteration of Share Capital

Meaning - Internal Reconstruction - Reduction of Share Capital.

Note : Questions in Sec. A, B & C shall be in the proportion of 20:80 between

Theory and Problems.

Suggested Readings
1.Gupta,R.L& Radhaswamy, M ,Advanced Accounts, Sulthan Chand, New Delhi.
2.Jain,S.P & Narang,N.L., Advanced Accounting, Kalyani Publications.
3.ReddyT.S.& Murthy ,A ,Corporate Accounting ,Margham Publications, Chennai.
4.Shukla & Grewal & Gupta ,Advanced Accounting ,S. Chand & Co., New Delhi

E-Resources
www.accountingcoach.com
www.accountingstudyguide.com
www.futureaccountant.com
www.education.svtuition.org

18
 Core Paper VI - BUSINESS LAWS
Objectives No of Credits : 4
 To highlight the Provisions of Law governing the General Contract and Special
Contract.
 To enable the students to understand the Legal Remedies available in the Law
to the Business and other People.

Unit I : Formation of Contract

Indian Contract Act - Formation - Nature and Elements of Contract - Classification of
Contracts - Contract Vs Agreement.

Unit II : Offer, Acceptance and Consideration

Offer - Definition - Forms of Offer - Requirements of a Valid Offer. Acceptance - Meaning
- Legal rules as to a Valid Acceptance. Consideration - Definition - Types - Essentials.

Unit III : Other Elements of Valid Contract

Capacity of Parties - Definition - Persons Competent to contract. Free consent - Coercion
- Undue Influence - Fraud - Misrepresentation - Mistake. Legality of object - Void
agreements - Unlawful Agreements.

Unit IV : Performance of Contract

Performance of Contracts - Actual Performance - Attempted Performance - Tender. Quasi
Contract - Definition and Essentials. Discharge of Contract - Modes of Discharge -
Breach of Contract - Remedies available for Breach of Contract.

Unit V : Sale of Goods Act

Sale - Contract of Sale - Sale Vs Agreement to Sell - Meaning of Goods - Conditions and
Warranty - Caveat Emptor - Exceptions of Caveat Emptor - Buyer and Seller of Goods -
Unpaid Seller - Definition - Rights of an Unpaid Seller.

Suggested Readings
1.Kapoor, N.D. Business Laws, Sultan Chand and Sons.
2.Sreenivasan, M.R.Business Laws, Margam Publications.
3.Dhandapani,M.V.Business Laws, Sultan Chand and Sons.
4.BadreAlam,S.&Saravanavel,P.MercantileLaw
5.Pillai,R.S.N.&Chand,S,BusinessLaw, S Chand & Co, Delhi
6.Ramaswamy,K.N.,BusinessLaw, S Chand & Co, Delhi
7.Shukla,M.C,Business Law, S.Chand & Co.
8.Balachandran.V&Thothadri.S,BusinessLaw,Vijay NicoleIm printsPvt.Ltd.Chennai

E-Resources
www.cramerz.com
www.digitalbusinesslawgroup.com
http://swcu.libguides.com/buslaw

19
 CORE - VII COMPUTERISED ACCOUNTING
(Theory & Practicals)

Credits -4
To develop the skills of students to prepare accounting statements using accounting
software
Unit – I
Introduction – features – basic concept of computerized accounting and Inventory system
– accounts organization & types of accounts – account statements – Purchases & sales
– credit & debit – transaction, invoice, voucher, order, cost & stock – income & expenses
– inventory control.
Unit – II
Masters – creation of Accounts Master – Ledger – cost – group – Budgets – Voucher &
Inventory – creation of Inventory Master – Stock Item – Group & Unit measurement.
Unit – III
Transactions – Accounts vouchers entry – receipt – payment – journal – debit & credit
notes – sales, purchase option and post-date vouchers. Inventory voucher entry – types
– delivery Chelan – Goods Receipt Note, Sales & Purchase returns – Invoice – Stock
Transfer – Bill of Material Physical Stock Voucher.

Unit – IV
Reports – Accounting Report – Trial Balance – Profit & Loss account – Balance -Sheet &
Stock Statement – Account Books – Cash & Bank Books – Ledger summaries - Bills
Receivable & Payable Statements.
Unit – V
Inventory Report – Stock Summaries – Group Summaries – Order Books & Summary –
Order status – Sales Order Summary - Purchase Order Summary – Printing – Reports on
Printer – Reports to File.

References:
1. K.K. Nidhani , Implementing Tally
2. Namrata Agarwal, “ Financial Accounting using Tally”, Dream tech Publishers,
New Delhi, 2003

List of Practicals
1. Company creation and account configuration
2. Account classification and accounts Master
3. Balance sheet
4. Profit and Loss account
5. Trail Balance
6. Stock Items and Reorder level
7. Purchase and sales orders
8. Invoice Entry
9. Inventory
10. Books of accounts

20
CORE PAPER VIII - OBJECT ORIENTED PROGRAMMING USING C++
(Theory & Practicals)

THEORY (Max: 50 Marks)

Unit I:
Principles of object oriented programming, object-oriented programming paradigm. Applications
of OOPs. OOPs concepts – OOPs Languages. Models:-Class Model-State Model and Interaction
Model.
Unit II:
Introduction to C++-Tokens, Keywords-Identifiers-Variables-Operators-Manipulators-
Expressions-Control Structures.
Unit III:
Functions - Main Function - Function Prototyping - Inline Functions - Friend and Virtual
Functions-Parameters Passing in Functions-Values Return by Functions.

Unit IV:
Classes and Objects; Constructors and Destructors; and Operator Overloading and Type
Conversions - Type of Constructors - Function overloading.

Unit V:
Inheritance: Single Inheritance - Multilevel Inheritance - Multiple Inheritance - Hierarchical
Inheritance - Hybrid Inheritance. Virtual Functions and Polymorphism; Managing Console I/O
operations.

Text Books:
1. E. Balagurusamy, Object Oriented Programming with C++, Tata McGraw-Hill
Publishing Company Ltd, 6th edition 2013.
2. H. Schildt. C++ the Complete reference. T M H.1998.

PRACTICALS (Max: 50 Marks)

1. Simple programs like Area of a circle and square and Temperature conversion, to revise
C++ fundamentals
2. Constructor and constructor overloading
3. Friend function
4. Inline Function
5. Function and Function prototyping
6. Function overloading
7. Operator overloading
8. Inheritance, multiple inheritances
9. Virtual Functions and Polymorphism.
10. Text file program

21
 Allied Paper III - BUSINESS STATISTICS
Objectives No of Credits : 4
 To facilitate the understanding of the relevance and need of the Statistics in the
Current Scenario.
 To Customize the importance of Business Statistics for the Commerce Students.
UNIT - I Introduction
Meaning and Definition of Statistics - Collection and Tabulation of Statistical Data -
Presentation of Statistical Data - Graphs and Diagrams
UNIT- II Measures of Central Tendency and Measures of Variation
Measures of Central Tendency - Arithmetic Mean, Median, Mode, Harmonic Mean and
Geometric Mean. Measures of Variation - Standard deviation - Mean Deviation - Quartile
Deviation - Skewness and Kurtosis - Lorenz Curve
UNIT- III Correlation and Regression Analysis
Simple Correlation - Scatter Diagram - Karl Pearson’s Correlation - Spearman’s Rank
Correlation - Regression - Meaning - Linear Regression.
UNIT - IV Time Series
Analysis of Time Series - Causes of variation in Time Series Data - Components of Time
series; Additive and multiplicative models - Determination of Trend by Semi average,
Moving average and Least squares (Linear, Second degree and Exponential) Methods -
Computation of Seasonal indices by Simple average, Ratio-to-moving average, Ratio-to
Trend and Link relative methods
UNIT - V Index Numbers
Meaning and Types of Index numbers - Problems in Construction of Index numbers -
Methods of Construction of Price and Quantity indices - Tests of adequacy - Errors in
Index numbers - Chain Base Index numbers - Base shifting - splicing - deflating - Consumer
Price index and its uses - Statistical Quality Control
Note : Questions in Sec. A, B & C shall be in the proportion of 20:80 between
Theory and Problems.
SuggestedReadings
1. DhingraI C&M.P.Gupta, Lectures in Business Statistics, Sultan Chand and Sons, New Delhi,2009
2. Gupta SP and Archana Agarwal,Business Statistics (Statistical Methods ), Sultan
th
Chand and Sons,New Delhi, 9 revised edition 2013
3. Gupta S.C, Fundamentals of Statistics, Himalaya Publishing House
4. SharmaJ K,Fundamentals of Business Statistic’s, 2nd edition,Vikas Publishing
House Pvt Ltd, 2013
5 .Rajagopalan.S.P, and Sattanathan, R.,Business Statistics and Operations
Research,Vijaya Nicole Imprint Pvt .Ltd. ,Chennai
6. J o s e p h A n b a r a s u , Business Statistics, Vijay Nicole Imprint Pvt .Ltd, Chennai
E-Resources
www.spss.co.in
https://statlearning.class.stanford.edu
http://www.mit.edu
www.springer.com

22
 IV SEMESTER
Core Paper IX - ADVANCED CORPORATE ACCOUNTING

Objectives No of Credits : 4
 To make the students understand the applications of Accounting Transactions
in Corporate Sector.
 To facilitate the students to understand the Provision of the Indian Companies
Act.

Unit I : Company Accounts

Amalgamation, Absorbtion and External Reconstruction of Companies.

Unit II : Holding Company

Holding Company - Subsidiary Company - Meaning - Preparation of Consolidated Final
Statement of Accounts - Treatment of Dividend. (Inter - Company Owing excluded)

Unit III : Banking Company & Insurance Company

Preparation of - Final Accounts of Banking Insurance Companies.

Unit IV : Liquidation
Meaning - Preparation of Liquidator’s Final Statement of Account - Calculation of
Liquidator’s Remuneration.

Unit V :
Accounting for Price Level Changes - Human Resource Accounting - Computrised
Accounting Meaning.

Note : Questions in Sec. A, B & C shall be in the proportion of 20:80 between

Theory and Problems.

SuggestedReadings:
1.Gupta, R.L.& Radhaswamy ,M., Advanced Accounts, Sulthan Chand & Sons,
New Delhi.
2.Jain,S.P.& Narang K.L. ,Advanced Accounts-Kalyani Publishers.
3.Reddy,T.S& Murthy, A, Corporate Accounting, Margham Publications, Chennai.
4.Shukla,M.C.&Grewal,J.S,Advanced Accounts,S.Chand and Company, New Delhi

E-Resources

www.accountingcoach.com
www.accountingstudyguide.com
www.futureaccountant.com
www.education.svtuition.org

23
 Core Paper X - PRINCIPLES OF MANAGEMENT

Objectives No of Credits : 4
 To make the students to understand the basic concepts of management.
 To prepare the students to know about the significance of the management in
Business.

Unit I : Introduction
Definition - Importance - Nature and Scope of Management - Process of Management -
Role and functions of Managers - Levels of Management - Scientific Management -
Contributions to Management by different Schools of thought.
Unit II : Planning
Nature - Importance - Types of Planning - Steps in planning - Objectives of Planning -
Policies - Decision making Process - Types of Decisions.
Unit III : Organisation
Meaning and Types of organisations - Principles - Formal and Informal organisation -
Organisation Structure - Span of Control - Departmentalisation - Basis - Meaning and
Importance of Departmentalisation. Policies - Meaning and Types - Procedures -
Forecasting.
Unit IV : Authority and Responsibility
Authority - Definition - Sources - Limitations - Difference between Authority and
Responsibility - Delegation of Authority - Meaning - Principles and importance -
Centralisation Vs Decentralisation.
Unit V : Direction Co-ordination & Control
Direction - Nature - Purpose. Co-ordination - Need - Types and Techniques - Requisites
for Excellent Co-ordination. Controlling - Meaning - Importance - Control Process.
Suggested Readings
1.Gupta, C.B. Management Theory & Practice, Sulthan Chand & Sons, New
Delhi.
2.Prasad,L.M.Principles & Practice of Management, Sultan Chand & Sons, New
Delhi.
3.Tripathi,P.C.&Reddy,P.N.Principles of Managements, Tata Mc Graw Hill, New Delhi.
4.Weihrich and Koontz, Management-A Global Perspective.
5.Premavathy N, Principles of Management, Sri Vishnu Publications, Chennai.
6.Jayasankar, J. Business Management ,Margham Publication ,Chennai.
7.Sundar,K.Principles of Management,Vijay Nicole Imprints Pvt. Ltd. ,Chennai

E-Resources
www.wisdomjobs.com
www.aima.in
www.clep.collegeboard.org
24
 CORE - XI - E-COMMERCE

UNIT I:
Introduction to E-Commerce - Traditional Commerce - E-Commerce - International E-Commerce
- The Internet - Origin of Internet - New user for the Internet - Commercial use of the Internet -
Growth of Internet and web - Economic forces and E-Commerce - Transaction cost and role of E-
Commerce - Value chains in E-Commerce - Strategic Business unit value chain in E-Commerce -
Industry value chains - Role of E-Commerce.

UNIT II:
Client - Server - Emerging Client Server - World Wide Web as the architect - Web background -
Hyper text publishing - Technology behind web - security threats - network security - data and
message security and the web - Electronic payment system - Electronic cash - Electronic wallets -
smart cards - credit and change cards.

UNIT III:
Strategies for Marketing sales and promotion - creating an effective web presence - identifying and
reaching customers - creating and maintaining brands on the web - Business models for selling on
the web

UNIT IV:
Electric Data Interchange - EDI Applications in business - EDI legal security and privacy issues -
Types of digital documents - Issues behind documents - Infrastructure - Corporate data warehouses

UNIT V:
Business Plans for Implementing E-Commerce - Planning the E-Commerce project -Setting
objectives - Internal development and outsourcing - selecting a Hosting service - Managing E-
Commerce implementation project management - Staffing -operations - Post implementation
Audits-Overview of M-Commerce-Components of M-Commerce- M-Commerce applications.

TEXT BOOKS:

1. David Kosiur - Understanding E-Commerce

2. Kosiur - Understanding Electronic Commerce - PHI/Microsoft Press
3. PT Joseph - Electronic Commerce - Prentice-Hall Of India

4. Jochen H. Schiller, Mobile Communication, Pearson Education India, 2/ed, 2008.

REFERENCE BOOKS:
1. Gary P Schneider and James T Perry - Electronic Commerce
2. Pete Loshin & Paul A. Murphy - Electronic Commerce
3. Awad - Electronic Commerce - Prentice-Hall of India

CORE - XII - PROGRAMMING IN JAVA

25
 (Theory & Practicals)

THEORY (Max: 50 Marks)

UNIT – I
Introduction to Java-Features of Java-Basic Concepts of Object Oriented Programming-Java
Tokens-Java Statements-Constants-Variables-Data Types- Type Casting-Operators-Expressions-
Control Statements: Branching and Looping Statements.
UNIT-II
Classes, Objects and Methods-Constructors-Methods Overloading-Inheritance-Overriding
Methods-Finalizer and Abstract Methods-Visibility Control –Arrays, Strings and Vectors-String
Buffer Class
UNIT – III
Interfaces-Packages-Creating Packages-Accessing a Package-Multithreaded Programming-
Creating Threads-Stopping and Blocking a Thread-Life Cycle of a Thread-Using Thread Methods-
Thread Priority
UNIT – IV
Managing Errors and Exceptions-Syntax of Exception Handling Code-Using Finally Statement-
Throwing Our Own Exceptions-Applet Programming-Applet Life Cycle-Graphics Programming-
Managing Input/Output Files: Concept of Streams-Stream Classes-Byte Stream Classes-Character
Stream Classes – Using Streams-Using the File Class-Creation of Files-Random Access Files-
Other Stream Classes
UNIT – V
Introducing the AWT: Working with Windows, Graphics and Text- AWT Classes- Working with
Frames-Working with Graphics-Using AWT Controls, Layout Managers and Menus.

TEXT BOOKS:
1. E. Balagurusamy,2004, Programming with JAVA, 2nd Edition,Tata McGraw-Hill
Publishing Co.Ltd

REFERENCE BOOKS:
1. Cay S. Horstmann, Gray Cornell. Core java 2 Volume I. Fundamentals,
5th Edn. PHI, 2000.
2. P. Naughton and H. Schildt. Java2 (The Complete Reference). Third Edition,
TMH 1999.
3. K. Arnold and J. Gosling. The Java Programming Language. Second Edition,
Addison Wesley, 1996.

PRACTICALS (Max: 50 Marks)

1. Substring removal from a string. Using StringBuffer Class.
2. Determining the Perimeter and Area of a Triangle. Using Stream Class.
3. Determining the order of numbers generated randomly using Random class
4. Usage of Calendar Class and manipulation
5. String Manipulation using char array
6. Usage of Vector Classes
7. Implementing Tread based application and Exception Handling
8. Interfaces and Packages.
9. Working with Frames and Various controls
10. Working with Applet
11. Text files (copy, display, counting characters, words and lines)
12. Data file creating and processing for electricity billing.

26
 Allied Paper IV - Elements of Operations Research

Objectives No of Credits : 4
 To facilitate the understanding of the Concept of Operation Research.
 To help the student to understand the various techniques of solving problems.
UNIT I : Introduction
Operations Research - Meaning - Definition - Origin and History - Characteristic features
- Need - Scope - Steps - Techniques - Application - Limitations.
UNIT II : Linear Programing Problem (LPP)
Meaning - Requirements - Assumptions - Applications - Formulating LPP - Advantages -
Limitations - formulating LP Model (simple problems only)
UNIT - III : Methods of LPP
Obtaining Optimal solution for Linear Programing Problem (LPP) - Graphical Method -
Problems - Simplex Method for type of LPP & for Slack Variable Case - Maximization
Function - Minimization Function (simple problems only)
UNIT - IV : Transportation Problems
Meaning - (Initial Basic Feasible Solution) - Assumptions - Degenerate Solution - North -
West Corner Method - Least Cost Method - Vogel’s Approximation Method - Assignment
Problems - Features - Transportation Problem Vs Assignment Problem - Hungarian Method
(Simple problems only).
UNIT - V : Game Theory
Meaning - Types of Games - Basic Assumptions - Finding value of game for Pure Strategy
- Mixed Strategy - Indeterminate Matrix and Average Method - Graphical Method - Pure
Strategy - Saddle Point - Pay off Matrix Value of game (simple problems only)
Note : Questions in Sec. A, B & C shall be in the proportion of 20:80 between
Theory and Problems.
Suggested Readings
1. Agarwal,N.P.and Sonia Agarwal,Operations Research and Quantitative techniques,
RBSAPublishers,NewDelhi,2009
2. Anand Sharma,Operations Research,Himalayan Publishing House,2014, Mumbai
3. GurusamyS,Elements of Operations Research, Vijay NicoleIm prints,2015,Chennai
4. Gupta PK &Gupta SP,Quantitative Techniques & Operations Research,Sulthan
Chand and Sons, 2014, NewDelhi
5. Kanti Swarup,P.K.Gupta & ManMohan,Operations Research,Jain Book Agency,
2014,NewDelhi
6. Sarangi,S.K.Applied Operations Research and Quantitative Methods,Himalayan
Publishing House, 2014, Mumbai
7. Shridhara,K.Bhat, Operations Research, Himalayan Publishing House, 2011, Mumbai
E-resources
http://www.learnaboutor.co.uk/
http://www.theorsociety.com/
www.orcomplete.com/
http://www.orsi.in/

27
 V SEMESTER

Core Paper XIII - FINANCIAL MANAGEMENT

Objectives No of Credits : 4

 To impart the basics of Financial Management for the benefit of Commerce

students.
 To enable the students to know the concepts of the Investment, Financing and
Working Capital.
Unit I : Introduction
Meaning and Objectives of Financial Management - Functions of Financial Management.
Finance - Importance of Finance - Sources of Finance - Role of Financial Manager in
Financial Management.
Unit II : Capital Structure
Meaning - Factors affecting Capital Structure - Planning - Theories of Capital Structure -
Determining Debt Equity Proportion - Leverage Concept.
Unit III : Cost of Capital
Definition - Cost of Equity Capital - Cost of Preference Capital - Cost of Debt - Cost of
Retained Earnings - Weighted Average (or) Composite cost of capital (WACC)
Unit IV : Dividend
Meaning - Dividend Policies - Factors affecting Dividend Payment - Provisions on
Dividend Payment in Company Law - Dividend Models - Walter’s Model - Gordon’s Model
- M.M. Model - Hypothesis Model.
Unit V : Working Capital
Working Capital - Meaning and importance - Factors Influencing Working Capital -
Determining (or) Forcasting of Working Capital requirements - W orking Capital
Operating cycle.
Note : Questions in Sec. A, B & C shall be in the proportion of 80:20 between
Theory and Problems.
Suggested Readings
1.I.M.Pandey, Financial Management, Vikas Publishing House
2.Prasanna Chandra, Financial Management, Tata McGraw Hill Publications
3.S.N.Maheswari,Financial Management, Sultan Chand & Sons
4.Y.Khan and Jain,Financial Management, Sultan Chand & Sons
5.P.Periyasamy.P,Financial Management,Vijay NicoleImprints Pvt.Ltd.Chennai
6. Murthy A, Financial Management, Margam Publications, Chennai
E-Resources
www.cpdwise.com
www.simplilearn.com
www.findtutorials.com www.studyfinance.com

28
 Core Paper XIV - PRACTICAL AUDITING
Objectives No of Credits : 4
 To make the students to understand the concept of present day Auditing
Practices.
 To enable the students to gain knowledge of various techniques of Auditing.
UNIT I : Introduction
Meaning and Definition of Auditing - Distinction between Auditing and Accounting -
Objectives - Advantages and Limitations of Audit - Scope of Audit - Classifications of
Audit - Audit Planning - Meaning. Audit programme - Meaning - Objectives and Contents
- Audit Note Book, - contents, Usefulness of Audit Note Book - Audit working papers -
Meaning. Ownership and Custody - Test checking and Routine checking - Meaning.
Internal control - Meaning - Definition - Objectives - Technique for evaluation of Internal
Control System. Internal check - Meaning - Objectives difference between Internal
control, Internal check and Internal Audit .
UNIT - II : Vouching and Verification
Vouching - Meaning and Definitions - Objectives. Trading Transactions - Audit of Ledger-
Scrutinizing of ledgers - Vouching of cash Receipts and Payments - Vouching of
outstanding Assets and Liabilities - Verification - Meaning - Objectives and Process -
Valuation of Assets and liabilities - Distinction between Verification and Valuation.
Unit III : Audit and Accounting Standards
Types of Audit - Statutory Audit - Concurrent Audit - Stock Audit - Cost Audit - Secretarial
Audit - CAG Audit - Management Audit. Accounting Standards - Standards on Auditing -
Standards on Internal Audit - Penal Provisions - Role of National Financial Reporting
Authority (NFRA)
Unit IV : Auditors and Audit Report
Appointment - Procedures - Eligibility and Qualifications - Powers and Duties - Rotation
and Removal of Auditors - Resignation of Auditors - Remuneration of Auditors - Audit
report - Preparation and presentation. Auditor’s Responsibilities and liabilities towards
Shareholders, Board and Audit Committee. Restriction on other Services.
Unit V : Recent Trends in Auditing
EDP Audit - Meaning - Division of auditing in EDP environment. Impact of
Computerization on Audit Approach - Online Computer System Audit - Types of Online
Computer System Audit - Audit around with the Computers - Procedure of Audit under
EDP system.
Suggested Readings
1.Auditing,D.P.Jain Konark PublishersPvt.Ltd.
2.Auditing, Principles and Practice,Ravinder Kumar and Virender Sharma,Eastern
EconomyEdition.
3.Practical Auditing,B.N.Tandon,Sultan Chand andCo.,NewDelhi.
4.Contemporary Auditing,Kamal Gupta,Tata McGrawHill.
5.Practical Auditing, Dinkar Pagare, Sultan Chand & Sons
6.Sundar.K&Paari.K,Practical Auditing,Vijay NicoleImprints Pvt.Ltd.Chennai
E-Resources
http://www.osbornebooksshop.co.uk/p/auditing_tutorial
www.mu.ac.in
www.learnthat.com
29
 Core Paper XV - ELEMENTS OF COST ACCOUNTING

Objectives No of Credits : 4
 To make the students to know the Process of Accounting for Cost Elements.
 To understand the advantages of Costing to the Stakeholders, Workers,
Creditors and the Public.

Unit I : Cost Accounting

Definition - Nature and Scope - Principles of Cost Accounting - Cost Accounting and
Financial Accounting - Cost Accounting Vs Management Accounting - Installation of
Costing System - Classification of Costs - Cost Centre - Profit Centre.
Unit II : Cost Sheet
Meaning - Preparation of Cost Sheet - Reconciliation of Cost and Financial Accounts.
Unit III : Material Costing
Material Control - Meaning and Objectives - Purchase of Materials - Stock Levels of
Materials - EOQ - Stores Records - ABC Analysis - Issue of Materials - Methods of Issue -
FIFO - LIFO - HIFO - Base Stock Method - Specific Price Method - Simple and Weighted
Average Method - Standard and Inflated Price Method.
Unit IV : Labour Costing
Direct Labour and Indirect Labour- Time Keeping - Methods and Calculation of Wage
Payments - Time Wages - Piece Wages - Incentives - Different Methods of Incentive
Payments - Idle time - Overtime - Labour Turnover - Meaning, Causes and Measurement.
Unit V : Overheads Costing
Overheads - Definition - Classification - Allocation and Apportionment of Overheads -
Basis of Allocation - Absorbtion of Overheads - Preparation of Overheads Distribution
Statement- Machine Hour Rate - Computation of Machine Hour Rate.

Note : Questions in Sec. A, B & C shall be in the proportion of 20:80 between

Theory and Problems.

Suggested Readings
1.Jain,S.P & Narang,K.L.,Cost Accounting, Kalyani Publishers
2.Khanna, B.S. Pandey, I.M-Ahuja, G.K and Arora M.N., Practical Costing, S Chand &
Sons
3.Murthy A & Gurusamy S,Cost Accounting,Vijay Nicole Imprints Pvt .Ltd .Chennai
4.Reddy,T.S.and Hariprasad Reddy, Y, Cost Accounting, Margam Publications
5.Prasad,N.K and Prasad,V.K,Cost Accounting, Book Syndicate
6.Saxena and Vashist, Cost Accounting Sulthan Chand and Sons,2014,NewDelhi

E-Resources
www.accounting lectures.com
www.accounting coach.com
http://simplestudies.com/accounting-lectures.html
www.accounting study guide.com

30
 CORE –XVI - VISUAL BASIC AND RELATIONAL DATA BASE
MANAGEMENT SYSTEMS (Theory & Practicals)
THEORY (Max: 50 Marks)
UNIT – I
Form –Form Property - variables – data types – string – numbers - Writing simple programs –
toolbox – Creating controls – name property – command button – access keys – image controls –
text boxes – labels – Radio buttons- Check box - Frame- message boxes.
UNIT – II
Displaying information – Determinate loops – indeterminate loops – conditionals – built-in
functions (String, Numeric) – functions and procedures. Lists – arrays – controls arrays – combo
boxes – projects with multiple forms – Menus- MDI forms
UNIT – III
Database Management System – Advantages – Components – Class Diagram – Events -
Normalization – 1 NF – 2 NF – 3 NF
UNIT – IV
Oracle - an introduction – SQL *Plus Environment – SQL – Logging into SQL *Plus - SQL *Plus
Commands – Errors- Oracle Tables: DDL- Naming Rules and conventions – Data Types –
Constraints – Creating Oracle Table – Displaying Table Information – Altering an Existing Table
– Dropping, Renaming, Truncating Table.
UNIT – V
DML- Insert and Select commands - Data access techniques: ADO – Connection object –
Recordset object.
Forms and Reports: Design of form and Report – Form Layout – Data Reports
TEXT BOOKS:
1. Gary Cornell. Visual Basic 6 from the Ground up. Tata McGraw Hill – 1999.(Ch 1,2)
2. G.V. Post ,”Data base Management Systems”, Tata McGraw Hill, 2000(Ch 3, 5)
3. DATABASE SYSTEMS USING ORACLE – Nilesh Shah, 2nd edition, PHI.(Ch 4, 5)
PRACTICALS (Max: 50 Marks)
I. Create necessary tables and write queries for the following problems.
1. Savings bank account for banking
2. Library information system
3. Inventory
4. Invoice
II. Create database and performing the operations given below using a Menu Driven program:
(a)Insertion, (b)Deletion, (c)Modification, (d)Generating a reports (Simple) for the following
Systems using Oracle
1. Payroll
2. Mark sheet Processing
3. Telephone directory maintenance
III. To create a Visual Basic application for a basic designer for drawing Line, Circle, Rectangle, Ellipse
and Triangle.
IV. To write a Visual Basic application for calculator that will perform simple as well as complex
calculations.
V. A company maintains the record of their employees as : Name, Designation , Details of the pay like
Gross pay, Provident Fund deductions, Professional tax and the Net pay. Keep the details of the pay
with insert, edit, delete and modify.

31
 Elective Paper I
(1) - INCOME TAX LAW AND PRACTICE - I

Objectives No of Credits : 5
 To Provide a detailed understanding of the various provisions of I.T. Act.
 To enable the students to about the Assessment Procedures and Tax Planning.

Unit I : Introduction
Meaning of Income - Features of Income Tax - Types - Important Definitions Under the
Income Tax Act - Assessee - Types - Rates of Tax - Residential Status - Scope of Total
Income - Incomes Exempt from tax.
Unit II : Income from Salary
Definition - Allowances - Valuation of perquisities - Deductions from Salary - Gratuity -
Pension - Commutation of Pension - Leave Salary - Profits in lieu of Salary - Provident
Funds - Deductions under Sec. 80.
Unit III : Income from House Property
Annual Value - Meaning and Computation - Deductions from Annual Value - Legal
Provisions.
Unit IV : Profits and Gains from Business or Profession
Income from Business or Profession - Allowable expenses - Not allowable expenses -
General deductions - Provisions relating to Depreciation - Deemed Business Profits -
Undisclosed incomes - Investments - Compulsory maintenance of Books of accounts -
Audit of Accounts of certain persons - Speical provisions for Computing Incomes on
estimated basis - Computation of Income from Business or Profession.
Unit V : e-filing & Submission of Returns
e-filing - Concept - Procedure - 26 AS - TDS - Traces - Filing of Return - Various Returns
- Permanent Account Number (PAN) - Usage of PAN - Concept of Transfer Pricing -
Fundamentals.

Note : Questions in Sec. A, B & C shall be in the proportion of 20:80 between

Theory and Problems.
Suggested Readings
1.Vinod,K.Singhania, Students Guide to IncomeTax,T axman Publications Pvt. Ltd.
2.Mehrotra- IncomeTax Law & Accounts, Goyal, Sathiya B havan Publications.
3.Gaur & Narang,IncomeTaxLaw & Practice, Kalyani Publishers.
4.Reddy,T.S.& Hariprasad Reddy,Y,IncomeTax Theory, Law &Practice, Margham
Publications, Chennai.
5.Murthy. A, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd. Chennai
6. Hari haran N ,IncomeTax Law & Practice,Vijay Nicole Imprints Pvt. Ltd. Chennai
E-Resources
www.incometaxindia.gov.in
www.incometaxindiaefiling.gov.in
www.onlineservices.tin.egov-nsdl.com
www.cleartax.in
32
 Elective Paper I
(2) - PORTFOLIO MANAGEMENT

Objectives No of Credits : 4
 To acclimate the students on the concept of Portfolio Management.
 To facilitate the students to know the techniques of Portfolio Management.

UNIT I : Introduction
Portfolio - Meaning - Objectives - Terms relating to Portfolio - Securities - Risk -
Return - Introduction to Portfolio Management - Role of Portfolio Managers.

UNIT II : Value of Money

Time value - Computation of Present Value Interest Factor (PVIF), Future Value
Interest Factor (FVIF), Present Value Interest Factor at an Annuity (PVIF A) - Future
Value Interest Factor at an Annuity (FVIF A) Simple Problems relating to it.

UNIT III : Portfolio Analysis

Planning - Selection - Evaluation - Revision - Various Steps involved in Protfolio
Development - Theories relating to Portfolio Analysis.

UNIT IV : Risk & Return

Interpretation of Risk & Return - Mean - Variance Analysis - B (Beta) Measures. Portfolio
Diversification - Bond Valuation.

UNIT V : Need and Importance of Portfolio Mangement

Portfolio Management Vs Wealth Management - Introduction to Derivatives - Futures
Options - Swaps - SEBI Regulations relating to Portfolio Operations.

Note : Questions in Sec. A, B & C shall be in the proportion of 80:20 between

Theory and Problems.

Suggested Readings
1. Francis-Management of Investments, McGraw Hill
2. V.K. Bhalla- Investment Management, S Chand & Co
3. Gurusamy S, Security Analysis and Portfolio Management, Vijay Nicole Imprints, Chennai
4. Fisher &Jordan-Security Analysis & Portfolio Management, prentice Hall
5. Punithaathi Pandian- Security Analysis & Portfolio Management, Vikas Publishing
House
E-Resources
www.portfoliomanagement.in
www.sebi.gov.in
www.moneycontrol.com
www.pms.sharekhan.com

33
 Elective Paper- I
(3) - RESEARCH METHODOLOGY

Objectives No of Credits : 4
 To expose the students to learn the area of Research
 To make the students understand the Mecahnism of Research Analysis

UNIT I : Introduction
Research - Types - Objectives of Research - Social Research - Criteria of Good Research
- Qualities of a Researcher - Research process - Research problem - Selection of a
Research problem.

UNIT II : Research Design

Meaning - Need for Research Design - Features and Types - Preparation of Research
Design.

UNIT III : Hypothesis

Formulation & Types of hypothesis - Sources of hypothesis - testing of hypothesis.

UNIT IV : Methodology
Collection of Data - Source of information - Primary and Secondary Data - Methods of
Data Collection - Interview - Observation - Questionnaire - Schedules - Difference between
Questionnaire and Schedule.

UNIT - V :Analysis of Data and Project Report

Analysis of data - Measures of Central Tendency - Correlation, Regression, Linear
Programming (Simple Problems) - Data Processing through Computers - Meaning of
Thesis writing - Mechanics of Thesis writing - Contents of Thesis - Pages of the Preliminary
Section - Body of the Thesis (out line).

Suggested Readings
1.Gupta. S, Research Methodology & Statistical Techniques.
2.Panneerselvam, Research Methodology,Prentice Hall of India.
3.Krishnaswamy and Ranganatham, Research Methodology, Pears on Education India.
4.Gopal Lal Jain,Research Methodology- Methods,Tools&Techniques,TamilNadu
Book House.

E-Resources
www.explorable.com
www.onlinelibrary.wiley.com
www.springer.com
www.emeraldinsight.com

34
 VI SEMESTER

Core Paper XVII - FINANCIAL SERVICES

Objectives No of Credits : 4
 To enable the students to understand the world of financial services.
 To facilitate the understanding of the various Financial Services.
Unit I : Introduction
Financial Services - Concept - Objectives - Functions - Characteristics - Financial Services
Market - Concept - Constituents - Growth of Financial Services in India - Financial Services
Sector Problems - Financial Services Environment - The Forces - Players in Financial
Markets - Interest Rate Determination - Macro Economic Aggregates in India.
Unit II : Merchant Banking and Public Issue Management
Definition - Functions - Merchant Bankers Code of Conduct - Public Issue Management
- Concept - Functions - Categories of Securities Issue - Mechanics of Public Issue
Management - Issue Manager - Role of lssue Manager - Marketing of Issue - New Issues
Market Vs Secondary Market - Underwriting - Types - Benefits Functions.
Unit III : Money Market and Stock Exchange
Characteristics - Functions - Indian Capital Market - Constituents of Indian Capital Market
- New Financial Institutions and Instruments - Investor Protection - Stock Exchange -
Functions - Services - Features - Role - Stock Exchange Traders -Regulations of Stock
Exchanges - Depository - SEBI - Functions and Working.
Unit IV : Leasing
Characteristics - Types - Participants - Myths about Leasing - Hire Purchase - Lease
Financing Vs Hire Purchase Financing - Factoring - Mechanism - Functions of a Factor
- Factoring - Players - Types - Operational Profile of Indian Factoring - Operational
Problems in Indian Factoring - Factoring Vs bills Discounting - Consumer Finance -
Mechanics - Sources - Modes - Demand for Consumer Finance - Factors - Consumer
Finance Insurance.
Unit - V : Venture Capital
Origin and Growth of Venture Capital - Investment Nurturing Methods - Mutual Funds -
Portfolio Management Process in Mutual Funds - Credit Rating System - Growth Factors
- Credit Rating Process - Global and Domestic Credit Rating agencies - Principles of
Insurance - Life and Non - Life Insurance - IRDA - Powers - Pension Fund - Objectives -
Functions - Features - Types - Chilean Model - Pension Investment Policy - Pension
Financing.
Suggested Readings
1.Gurusamy S,Essentials of Financial Services, Vijay Nicole Imprints,Chennai,2014
2.Gomez Clifford, Prentice Hall of India, Financial Markets, Institutions and Financial
Services,2008
3.MeirKohn,Financial Institutions and Markets, Oxford University Press
4.RajeshKothari,FinancialServicesinIndia: Concept and Application,
Sagepublications, 2012,NewDelhi.
5.MadhuVij&SwatiDhawan,MerchantBankingandFinancialServices,JainBook
Agency,2000,Mumbai
6.VasantDesai,FinancialMarketsandFinancialServices,HimalayanPublishingHouse
Pvt Ltd,2000,Mumbai
E- Resources
www.rbi.org
www.sebi.org
www.nse.org

35
 Core Paper XVIII - HUMAN RESOURCE MANAGEMENT

Objectives No of Credits : 4
 To facilitate the students to know about the importance of Human Resources.
 To make the students to understand the various aspects of the Human Resources
Management.
UNIT I : Introduction
Nature and Scope of Human Resources Management - Differences between Personnel
Management and HRM - Environment of HRM - Human Resource Planning - Recruitment
- Selection - Methods of Selection - Uses of various Tests - Interview techniques in Selection
and Placement.

UNIT II : Training
Meaning - Induction - Methods - Techniques - Identification of the Training needs - Training
and Development - Performance appraisal -Transfer - Promotion and Termination of
services - Career Development.

UNIT III : Compensation

Cost to Company - CTC Fixed and Flexible Pay - Components - Incentives - Benefits -
Motivation - Welfare and Social Security Measures.

UNIT IV : Labour Relation

Need - Functions of Trade Unions - Forms of Collective bargaining - Workers Participation
in management - Types and effectiveness. Industrial Disputes and Settlements (laws
excluded) .

UNIT V : Human Resource Audit

Human Resource Audit - Nature - Benefits - Scope - Approaches.

Suggested Readings
1.Rao, VSP, Human Resource Management, Excel Books
2.Ashwathappa,Human Resource Management, Himalaya Publishing House
3.Garry Deseler, Human Resource Management, Prentice Hall
4.Prasad,LM,Human Resource Management, Sultan Chand & Sons
5.Tripathi ,Human Resource Management, Prentice Hall
6.Sundar & Srinivasan ,Essentials of Human Resource Management, Vijay Nicole
Imprints Pvt.Ltd. Chennai

E-Resources
www.whatishumanresource.com
www.managementstudyguide.com
www.humanresources.about.com
www.managementhelp.org

36
 Core Paper XIX - MANAGEMENT ACCOUNTING

Objectives No of Credits : 4
 To enable the students to get knowledge about the various techniques of
Management Principles.
 To make the students to get practical skill in solving management problems.

Unit I : Introduction
Management Accounting - Meaning - Scope - Importance - Limitations - Management
Accounting Vs Cost Accounting - Management Accounting Vs Financial Accounting.
Unit II : Financial Statement Analysis
Analysis and Interpretation of Financial Statements - Nature and Significance - Types of
Financial Analysis - Tools of Analysis - Comparative Statements - Common size
Statement - Trend Analysis.
Unit III : Ratio Analysis
Meaning - Advantages - Limitations - Types of Ratios - Liquidity Ratios - Profitability
Ratios - Turnover Ratios - Capital Structure Ratios - Leverage Ratios - Calculation of
Ratios.
Unit IV : Cash Flow Analysis & Marginal Costing
Meaning of Cash Flow Statements - Advantages - Limitations - Preparation of Cash Flow
Statement - Types of Cash flows - Operating, Financing and Investing Cash flows.
Application of Marginal Costing in Decision Making - Make or Buy - Shutdown or
Continue - Exploring New Markets.
Unit V : Budgetary Control & Capital Budgeting Control.
Budgetary Control - Meaning - Preparation of various Budgets - Cash Budget - Flexible
Budget - Production Budget - Sales Budget. Capital Expenditure Control - Meaning of
Capital Budgeting - Assessement of Capital Expenditure through Pay Back Method, Net
Present Value Method and Accounting Rate of Return Method.

Note : Questions in Sec. A, B & C shall be in the proportion of 20:80 between

Theory and Problems.

Suggested Readings
1.Maheswari,S.N.,Management Accounting, Sultan Chand & Sons
2.Murthy A and Gurusamy S ,Management Accounting- Theory & Practice, Vijay Nicole
Imprints Pvt. Ltd .Chennai
3.Charles T. Horngren and Gary Sundem, N, Introduction to Management Accounting,
Prentice Hall
4.Sharma and Shashi K. Gupta, Management Accounting, Kalyani Publishers
5.Reddy, T.S.& Dr. Hariprasad Reddy, Y, Management Accounting, Margham
Publications, Chennai.
6.Hansen- Mowen, Cost Management Accounting and Control, South Western College
E-Resources
www.accountingcoach.com
www.accountingstudyguide.com
www.futureaccountant.com
www.thestudentcpa.com

37
 CORE - XX - WEB TECHNOLOGY ( Theory & Practicals )

THEORY (Max: 50 Marks)

UNIT – I
Internet Basic – Basic Concepts-Communication on the internet-Internet Domains-Establishing
connectivity on the internet. Introduction to HTML – HTML Tags –Paired Tags-Singular Tags-
The Structure of the HTML program.

UNIT – II
Lists: Types of Lists-Adding Graphics to HTML Documents-Tables Linking Documents-Frames-
Introduction to Frames.

UNIT – III
Introduction to JavaScript-Advantages to Java Script-Writing Java Script into HTML-Data types
and Literals-Operators and Expression in Java Script-Conditional Statements in Java Script.

UNIT – IV
Looping in Java Script-Basic Programming Techniques-Functions and Loops in Java Script
: Built-in Functions-User Defined Functions-Dialog Boxes.

UNIT – V
Java Script Documents Object Model-Cookies-Dynamic HTML-Cascading Style Sheets-Class-
External Style Sheets-Tags in Style Sheets.

REFERENCE BOOKS :
1. Ivan Bayross, Web Enable Commercial Application Development Using HTML, DHTML,
JavaScript and PHP,4th Revised Edition,BPB Publications, 2010.
2. J.Jaworski,Mastering JavaScript,BPB Publications,2010.
3. T.A.Powell,Complete Reference HTML Publications,1999.
4. Jeffrey C.Jackson,”Web Technologies—A Computer Science Perspective”, Pearson
Education, 2006.

PRACTICALS (Max: 50 Marks)

1. Creation of a personal web page (with links)

2. Preparation of a bio data
3. Prepare a train time table using row/column span
4. Create an array of 10 elements and display it.
5. Write a program outputs the squares, roots and cubes of integers between 1 and 100
6. Read a string and looks it character by character.
7. Design a Simple calculator.
8. Create a web form for a library application with necessary controls.

Note: All the Computer Practical Examinations will be conducted jointly by

an Internal Examiner and an External Examiner.

38
 Elective Paper II (1) - INCOME TAX LAW AND PRACTICE - II

Objectives No of Credits : 5

o help the students to understand the relevance and significance of Tax.
 To Facilitate the students in understanding the various Provisions I.T. Act.

UNIT I : Income from Capital Gain

Capital Gain - Meaning - Short term and Long term Capital Gains - Certain Transactions
not included as transfer - Cost of Acquisition - Cost of Improvement - Indexation - Capital
Gain under different circumstances - Exempted Capital Gains - Computation of Capital
Gains.

UNIT II : Income from other sources

Computation - Grossing up - Deductions in Computing Income under the head and other
related provisions.

UNIT III : Clubbing of Incomes and Set off / Carry forward and Set - Off of losses
Clubbing of Incomes under various situations - Deemed Incomes - Simple Problems on
clubbing of incomes - Set off - Carry forward and set off of losses.

UNIT IV : Deductions from Gross Income

Permissible Deductions from Gross Total Income - Sec. 80C, 80CCC, 80CCCD, 80 D,
80DD, 80DDB, 80E, 80G, 80GG, 80GGA, 80QQB, 80RRB, 80U. Assessment of
Individual- Computation of Tax.

UNIT V : Income Tax Authorties and Procedure of Assessment

Income Tax Authorities - Powers of the Central Board of Direct Taxes (CBDT),
Commissioners of Income Tax and Income Tax officers. Assessment Procedures -
Self Assessment - Best Judgement A s s e s s m e n t - Income Escaping Assessment
(Re assessment) - Advance Payment of Tax - Meaning and Due dates.
Note : Questions in Sec. A, B & C shall be in the proportion of 20:80 between
Theory and Problems.

Suggested Readings
1. Vinod, K. Singhania, Students Guide to Income Tax, Taxman Publications Pvt. Ltd.
2. Mehrotra- Income Tax Law & Accounts, Goyal, Sathiya Bhavan Publications.
3. Gaur & Narang, IncomeTax Law & Practice, Kalyani Publishers.
4. Reddy, T.S. & Hariprasad Reddy,Y, Income Tax Theory, Law & Practice, Margham
Publications, Chennai.
5. Murthy. A, Income Tax Law & Practice, Vijay Nicole Imprints Pvt .Ltd .Chennai
6. Hariharan N ,Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd. Chennai
E-Resources
www.incometaxindia.gov.in
www.incometaxindiaefiling.gov.in
www.onlineservices.tin.egov-nsdl.com
www.cleartax.in
39
 Elective Paper - II (2) : PROJECT WORK (GROUP)

No of Credits: 4

A Group of 3 students will be assigned a Project in the beginning of the Final year.

The Project Work shall be submitted to the College 20 days before the end of the Final

year and the College has to certify the same and submit to the University 15 days prior to

the commencement of the University Examinations.

The Project shall be evaluated externally. The External Examiner shall be from the

Panel of Examiners suggested by the board of Studies from time to time.

Those who fail in the Project Work will have to redo the Project Work and submit to

the College for External examination by the University.

*****

AC.F’16

40