ANNAMALAI UNIVERSITY

B.COM. (COMPUTER APPLICATION)

DEGREE COURSE
CBCS PATTERN
(With effect from 2021 – 2022)

The Course of Study and the Scheme of Examinations

Study Components Maximum Marks
Ins. hrs
S.NO Part Credit Title of the Paper Uni.
Course Title /week CIA Total
Exam
SEMESTER I
1. I Language Paper-1 6 4 Tamil/Other Languages 25 75 100
2. II English (CE) Paper-1 6 4 Communicative English I 25 75 100
3. III Core Theory Paper-1 5 3 Financial Accounting – I 25 75 100
Business Applications &
4. III Core Theory Paper-2 5 3 25 75 100
Accounting Software
(To choose one out of 3)
1. Indian Economy – I
5. III ALLIED -1 Paper-1 6 3 2. Business Statistics – I 25 75 100
3 . Consumer Protection
and Consumer Rights
6. III PE Paper-1 6 3 Professional English I 25 75 100
Environmental
7. IV 2 2 Environmental Studies 25 75 100
Studies
36 22 175 525 700

Uni.
SEMESTER II CIA Total
Exam
8. I Language Paper-2 6 4 Tamil/Other Languages 25 75 100
9. II English (CE) Paper-2 4 4 Communicative English I 25 75 100
10. III Core Theory Paper-3 5 3 Financial Accounting – II 25 75 100
Core Software & Tally Lab
11. III Practical-1 5 3 25 75 100
Practical
(To choose one out of 3)
1. Indian Economy – II
12. III ALLIED-1 Paper-2 6 5 25 75 100
2. Logistic Management
3. Business Statistics – II
13. III PE Paper-2 6 3 Professional English II 25 75 100
Value
14. IV 2 2 Value Education 25 75 100
Education
15. IV Soft Skill 2 1 Soft Skill 25 75 100
36 25 200 600 800

Uni.
SEMESTER III CIA Total
Exam
III 6 4 Corporate Accounting - I
16. Core Theory Paper-4 25 75 100
III 5 4 Business Law
17. Core Theory Paper-5 25 75 100
4
 Study Components Maximum Marks
Ins. hrs
S.NO Part Credit Title of the Paper Uni.
Course Title /week CIA Total
Exam
III 4 3 Banking Theory, Law &
18. Core Theory Paper-6 25 75 100
Practice
III 5 4 Management Information
19. Core Paper-7 25 75 100
Systems (MIS)
20. III ALLIED-2 Paper-3 6 3 Merchant Banking 25 75 100
IV Skill based 2 2 Elements of Insurance
21. Paper-1 25 75 100
Subject
IV Non-Major 2 2 Elements of Accountancy
22. Paper-1 25 75 100
Elective
30 22 175 525 700

SEMESTER IV
23. III Core Theory Paper-8 6 4 Corporate Accounting - II 25 75 100
24. III Core Theory Paper-9 5 4 Principles of Marketing 25 75 100
25. III Core Theory Paper-10 5 4 RDBMS 25 75 100
26. III Core Practical Paper-2 4 3 RDBMS Lab 25 75 100
III 6 5 E-Commerce & Its 25 75 100
27. ALLIED-2 Paper-4
Applications
IV Skill based 2 2 Industrial Organization 25 75 100
28. Paper-2
Subject
IV Non-Major 2 2 Advertising and 25 75 100
29. Paper-2
Elective Salesmanship
30 24 175 525 700

SEMESTER V
III 6 4 Cost Accounting - I 25 75 100
30. Core Theory Paper-11
III 6 4 Management Accounting 25 75 100
31. Core Theory Paper-12
III 6 4 Business Management 25 75 100
32. Core Theory Paper-13
III 6 4 Internet & Its Applications 25 75 100
33. Core Theory Paper-14
III Internal Paper-1 4 3 (To choose one out of 3) 25 75 100
Elective 1. Entrepreneurial
Development
34.
2. Practical Auditing
3. Income Tax Law &
Practice - I
IV Skill based 2 2 Financial Management 25 75 100
35. Paper-3
Subject
30 21
150 450 600

SEMESTER VI
III 5 4 Cost Accounting - II 25 75 100
36. Core Theory Paper-15
III 5 4 Web Technology 25 75 100
37. Core Theory Paper-16
III 5 4 Web Technology Lab 25 75 100
38. Core Practical Paper-3
III Compulsory 5 5 (Individual / Group Project) 25 75 100
39. Paper-17
Project

5
 Study Components Maximum Marks
Ins. hrs
S.NO Part Credit Title of the Paper Uni.
Course Title /week CIA Total
Exam
III Internal Paper-2 4 3 (To choose one out of 3) 25 75 100
Elective 1. Income Tax Law &
40. Practice – II
2. Business Environment
3. Services Marketing
III Internal Paper-3 4 3 (To choose one out of 3) 25 75 100
Elective 1. Software Engineering
41.
2. Data Mining
3. nternet of Things
IV Skill based 2 2 Industrial Relations 25 75 100
42. Paper-4
Subject
Extension - 1 -
43. V 100 100
Activities
30 26 275 525 800

Total Total
Part Subject Papers Credit Marks
Credits Marks
Part I Languages 2 4 8 100 200
Part II Communicative English 2 4 8 100 200
Part III Allied (Odd Semester) 2 3 6 100 200
Allied (Even Semester) 2 5 10 100 200
Electives 3 3 9 100 300
Core 16 (3-5) 60 100 1600
Core Practical 3 (3-4) 10 10 300
Professional English 2 3 6 100 200
Compulsory Project
(Group/Individual 1 5 5 100 100
Project)
Part IV Environmental Science 1 2 2 100 100
Soft skill 1 1 1 100 100
Value Education 1 2 2 100 100
Lang. & Others /NME 2 2 4 100 200
Skill Based 4 2 8 100 400
Part V Extension Activities 1 1 1 100 100
Total 43 140 4300

6
 ANNAMALAI UNVERSITY
B.COM (COMPUTER APPLICATION)
SYLLABUS
UNDER CBCS
(With effect from 2020-2021)
SEMESTER I
CORE PAPER - 1
FINANCIAL ACCOUNTING – I
Objective:
To gain knowledge of accounting in general and to understand the system of Financial
Accounting.
Unit - I: Introduction
Meaning of accounting – objectives of accounting – advantages and limitations of
accounting- Accounting concepts and conventions - Methods of accounting - Rules of
debit and credit- Journal - Ledger accounts– Trial Balance - Errors and their
rectification - Rectification of Errors without suspense a/c - Rectification errors with
suspense a/c (effect of rectification on profit and rectification during subsequent
accounting year are excluded) - Bank Reconciliation Statement.
Unit - II: Depreciation, Provisions and Reserve
Meaning of depreciation – causes for depreciation – need for charging depreciation –
Methods of calculating depreciation: straight line method and written down value
method (change in method of depreciation is excluded) – Methods of recording
depreciation: by charging depreciation to assets account or by creating provision for
depreciation account.
Unit - III: Bills of exchange
Meaning of bill of exchange - features and advantages of bill of exchange- types of
bill of exchange: Trade bills and accommodation bills - Accounting treatment of trade
bills (accommodation bills are excluded).
Unit - IV: Final accounts
Meaning of final accounts – adjustments in preparation of final accounts – preparation
of trading, profit & loss account and balance sheet of sole proprietorship concern.
Unit V: Accounts from incomplete records
Meaning of single entry system – features and limitations of single entry system –
Distinction between single entry system and double entry system - Methods of
calculation of profit: Statement of affairs method and Conversion method –
Distinction between statement of affairs and balance sheet.
Note: Questions in section A, B and C shall be in the proportion of 20: 80 between
theory and problems

7
Text books

1. Jain &Narang, Financial Accounting, Kalyani Publishers, New Delhi.

2. T.S. Reddy & Dr. A. Murthy, Financial Accounting, Margham Publications,
Chennai.

Reference books

1. Gupta, R.L & Gupta,V.K, Advanced Accounting, Sulthan Chand & Sons, New
Delhi.
2. Shukla & Grewal, Advanced Accounting, S. Chand & Co. New Delhi.
3. Parthasarathy, S. & Jaffarulla, A. Financial Accounting, Kalyani Publishers,
New Delhi.
4. Murugadoss, Jaya, Charulatha and Baskar, Financial Accounting, Vijay
Nicholes Imprint Pvt. Ltd., Chennai.

8
 CORE PAPER - 2
Business Application & Accounting Software
UNIT – I Word and Excel

MS Word: Creating and Editing Documents –Menus, Commands, Toolbars and

Icons—Formatting document – Creating Tables – Mail Merger.
MS Excel: Spreadsheet Overview – Menus, Toolbars, Icons-Creating worksheets
– Editing and Formatting – excel Formulas and Functions – Creating a Chart Data
Forms, Sort, and Filter.

UNIT – II PowerPoint and Access

MS Power Point – Introduction – Menus – Toolbars – Text and Formats –

Animation, Art and Sound – Making the presentation template.
MS Access: Database overview – Creating a database – Modifying table and Creating
Form – Query – Creating reports – Mailing Labels.

UNIT-III Tally introduction

Introduction to Tally – Company Creation – Alter – Display – Accounts info –

Ledger Creation – Voucher Creation – Bank Reconciliation Statement – Bill wise
Details – Cost Centre and Cost Category – Multi Currency – Interest calculation –
Budgets and Credit Limits – Day Book.

UNIT-IV Inventory

Inventory info – Stock Group – Stock Category – Stock Item – Unit of Measures –
Godowns – Inventory vouchers – Re-order level and status – Batch-wise Details –
Bill of Material.

UNIT-V Taxation

Statutory and Taxation – Value Added Tax (VAT) – Tax Deducted at Source (TDS)
– Tax Collected at Source (TCS) – Service Tax – Security Control and Tally audit –
Export and Import – Backup and Restore – Open Database Connectivity.

Text Books:

TEXT

BOOKS:
1. MS Office 2000 for Every One - Vikas Publishing House Pvt. Ltd., Sanjay Saxena.
2. MS Office 2000 Professional Fast & Easy – June Slton, BPB publications.
3. Guide to MS Office 2000 PH. - I Loura Acklen.
4. The ABC & MS Office Professional Edition - Guy Hart-Davis.
5. Tally 9.0 – A complete Reference – Tally Solutions (P) Limited.

9
 ALLIED – 1
(To choose any 1 out of the given 3)
PAPER –1
1. INDIAN ECONOMY - I

Course Objectives:
1. The salient objective of this paper is to introduce the students to understand the main
concepts of the Indian Economy.
2. The concepts which help to the students to assess gain knowledge on various Economic
Policies of the Government and also students should know that India is a fifth largest
economy.
3. The students become aware of the Agriculture and Agriculture Labour.
4. The students become aware of the various challenges of the Indian economy.
5. Students are able to analyse current economic scenario in India.
6. To impart knowledge about the functioning of industries.

UNIT: I Introduction

Features of developing Economies - Economic and Non-Economic factors impeding Economic

development - Concept of growth and development.

UNIT: II Human Development, Poverty and Unemployment.

Human development – Components of human development – HD Index – Population Growth –

Measures to control population - Recent Population Policy – Poverty Alleviation Programmes –
Unemployment – Types – Causes and Effects.

UNIT: III Agriculture

Indian Agriculture – Contribution to Economic Development – Agricultural Productivity –

Land Reforms – Green Revolution II.

UNIT: IV Agricultural labour

Agricultural labour – Definition – Features - Problems – Remedies - Agricultural Credit -

Grameen Bank.

UNIT: V Industry

Meaning and Definition of Industry – Role of Industries – Industrial Policy of 1991 and recent
changes – Role of Small Scale Industry in economic development – Large Scale Industry in
India – Industrial Development Under Five Year Plans.

Text Books
Unit- I : Indian Economy Sankaran.S Margham Publications 7th edition 2014
Unit-II: Indian Economy Ruddar Dutt & Sundaram KPN Sulan Chand Publishing 7th edition
2016
Unit-III: Indian Economy Sankaran.S Margham Publications 7th edition 2014
Unit-IV: Indian Economy Sankaran.S Margham Publications 7th edition 2014
10
Unit- V: Indian Economy Sankaran.S Margham Publications 7th edition 2014

Reference Books:
1.Ruddar Dutt & Sundaram KPN Indian Economy S Chand Publishing7thedition
2016

2. Sankaran .S.IndianEconomy Margham Publications 7th 2014

3. Dhingra I.C. Indian Economy Manakin Press Sultan Chand & Sons 28th edition.
4.Puri V.K &Misra S.K Indian Economy Himalaya Publishing House 35th 2017
5. Agarwal A.NIndian Economy New Age 41st 2016
6. KK Dewett JD Varma & M SharmaIndian Economy S Chand & Company Pvt Ltd 1st 2016
7. Jhingan M.L Economics of Development & Planning Vrinda Publication 41st 2016

E- Materials
1. www.studydhaba.com/indian-economy-study-material-pdf
2. www.examrace.com/IEcoS/IEcoS-Study-Material
3. www.winmeen.com/tnpsc-indian-economy-study-materials
4. www.jagranjosh.com/articles/ias-prelims-2015-gs...
5. www.governmentexams.co.in/tnpsc-indian-economy-notes
6. www.clearias.com/ias-study-materials
7. www.tnpscshouters.com/2019/02/tnpsc-indian...
8. www.hirensir.com/indian-economy-in-gujarati-pdf
Course Out Comes
1. After studied unit-1, the student will be able to understand the various indicators of economic
development.
2. After studied unit-2, the student will be able to understand the importance, causes and impact
of population growth.
3. After studied unit-3, the student will be able to gain knowledge about the role of agriculture
in economic development.
4. After studied unit-4, the student will be able to gain knowledge about the role of agriculture
labour problems and remedies .
5. After studied unit-5, the student will be able to understand the industrial development during
plan periods.

11
 ALLIED - 1
PAPER - 1
2. BUSINESS STATISTICS – I
Objective
To understand and apply statistical tools in business.

UNIT-I

Statistics - Definitions - Scope and Limitations - Collection of Data - Primary and

Secondary Data - Questionnaire - Classification and Tabulation - Diagrammatic and
graphical representation of data.

UNIT-II

Measures of Central tendency - Mean - Median - Mode - Harmonic Mean and

Geometric Mean,

UNIT-III

Measures of Dispersion - Range - Quartile deviation - Mean Deviation - Standard

Deviation - Coefficient of Variation - Lorenz Curve.
UNIT-IV

Measures of Skewness - Karl Pearson’s and Bowlay’s Coefficient of Skewness -

Kurtosis - Characteristics of Kurtosis - Measures - Calculation.

UNIT-V

Statistical Quality Control - Control Charts - X, P, C, R - Charts - Acceptance

sampling only.

(Weightage of Marks = Problems - 80%, Theory - 20%)

Text Books:
1. Dr. S.P. Gupta, Business Statistics & Operation Research - Sultan Chand.
2. PA. Navanitham, Business Statistics & Operation Research, Jai Publications,
Trichy.
3. S.P. Rajagopalan & R. Sattanathan, Business Statistics & Operation Research
3rd Edition, Vijay Nicole Publications, Chennai.

Reference Books:
1. Dr. S.P. Gupta, Statistical Methods - Sultan Chand.
2. R.S.N. Pillai & Bhagavathi, Statistics.
3. J.K. Sharma, Business Statistics - Pearson Education.
4. B. Agarwal, Basic Statistics - Wiley Eastern.

12
 ALLIED - 1
PAPER - 1
3. CONSUMER PROTECTION AND CONSUMER RIGHTS

Objective:

To make students to acquire basic knowledge of consumer laws, consumer rights and
consumer welfare and protection.

Unit - I

Introduction of Consumer Protection Act 1986 – Objectives - Consumer Protection

Act 2006 (Amendments) – Salient features.

Unit - II

Definitions of the term: - Consumer – Types of Consumer Appropriate authority –

Complainant – Consumer dispute – Restrictive Trade Practice.

Unit - III

The various Consumer Rights: - Right to Safety, Right to Information, Right to

Choose, Right to be heard – Right against exploitation – Right to Consumer
Education.

Unit - IV

Consumer Production Council: - Composition and Powers of National Commission,

State Commission and District Consumer Forum.

Unit - V

Redressal of consumer grievances-Goods & Services covered under Consumer

Protection Act-Procedure for filing of complaints with District Forum, State
Commission , National Commission.

Books for reference

1. Lecture on Torts and Consumer Protection Laws by Dr. Rega Surya Rao – Asia
Law House, Hyderabad.
2. Consumer Protection Laws – By Prof. RakeshKhanna – Central – Law Agency.
3. Consumer Protection (Amendment) Act, 2002. S. Chand & Sons.2012.

13
 SEMESTER – II
CORE PAPER - 3
FINANCIAL ACCOUNTING – II

Objective:

To gain a knowledge of accounting in general and to understand the system of

Financial Accounting.

Unit - I: Branch accounts

Meaning – objects of branch accounts – accounting in respect of dependent branches:

debtors system; stock and debtors system; wholesale branch system and final accounts
system - Independent branches – incorporation of branch trial balance in head office
books.

Unit - II: Departmental Accounting

Meaning of departments and departmental accounting – Distinction between

departments and branches- need for departmental accounting – advantages of
departmental accounting - Apportionment of indirect expenses – Inter departmental
transfers at cost and selling price - preparation of departmental trading, profit & loss
account and balance sheet.

Unit - III: Hire purchase and Instalment purchase systems

Meaning and features of hire purchase system - calculation of interest – books of hire
purchaser and books of hire vendor - default and repossession (Hire purchase trading
account excluded)

Meaning of instalment system -distinction between hire purchase system and

instalment system - calculation of interest – books of buyer and books of seller.

Unit - IV: Partnership accounts (fundamentals and reconstitution of

partnership)

Meaning and features of partnership – Partnership deed - calculation of Interest on

capital and interest on drawings – preparation of profit & loss appropriation account –
preparation of capital accounts (fixed and fluctuating) – admission of a partner –
retirement of a partner – death of a partner – treatment of goodwill as per AS 10.

Unit - V: Partnership Accounts (Dissolution of partnership firms)

Dissolution of a firm – insolvency of a partner (Garner Vs Murray rule) – Insolvency

of all the partners – Piecemeal distribution: proportionate capital method and
maximum loss method.
14
Note: Questions in section A, B and C shall be in the proportion of 20: 80 between
theory and problems.

Text books

1. Jain & Narang, Financial accounting, Kalyani publishers, New Delhi.

2. T.S. Reddy & Dr. A.Murthy, Financial accounting, Margham publications,
Chennai.

Reference books

1. Gupta, R.L & Gupta, V.K, Advanced Accounting, Sultan Chand & Sons, New
Delhi.
2. Shukla & Grewal, Advanced Accounting, S.Chand & Co.New Delhi.
3. Parthasarathy, S.& Jaffarulla, A.Financial Accounting, Kalyani Publishers, New
Delhi.
4. Murugadoss, Jaya, Charulatha and Baskar, Financial Accounting, Vijay
Nicholes Imprint Pvt. Ltd., Chennai.

15
 CORE PAPER - 4
SOFTWARE & TALLY LAB

MS.WORD:
1. a. Starting MS-WORD, Creating, Saving, Printing (with options), Closing and
Exiting.
b. Study of Word – Menu / toolbars.
2. a. Create a document, save it and edit the document as follows:
i) Find and Replace options.
ii) Cut, Copy, Paste options.
iii) Undo and Redo options.
b. Format the document:
i) Using Bold, Underline and Italic.
ii) Change Character size sing the font dialog box.
iii) Formatting paragraph: Center, Left aligns & Right align
iv) Changing paragraph and line spacing, Using Bullets and Numbering
in Paragraphs.
v) Creating Hanging Paragraphs.
3. Using tap settings enhancing the documents (Header, Footer, Page Setup,
Border, Opening & Closing Toolbars, Print Preview).
4. Creating Tables in a document, Selecting Rows & Column sort the record by
using tables format painter and Auto Format.
5. Drawing flow chart using (creating main document, data source, inserting
merge fields and veiwing merge data, viewing and printing merged letter, using mail
merge to print envelope creating mailing labels).

MS-EXCEL
1. a. Create a worksheet, moving/ copying/ inserting/ deleting rows and columns
(usage of cut, paste, commands, copying a single cell, copying a range of data,
filling up a cell. Undo command, inserting a row, column, deleting rows and
columns).
b. Formatting work sheets.
1. Bold style.
2. Italic style.
3. Font size changing.
4. Formatting numbers (Auto fill, Selection Command, Currency format,
Currency)
5. Specifying percentage (%) Scientific notations.
6. Drawing border around cells.
7. Printing a work sheet (Pring preview, Margin Setting, Header,
Footer).
2. a. Database Concept: database, record field and filed name – creating
and sorting a data base and maintaining a database (data form).
b. Using auto filter, advanced filter
c. Creating subtotals and grad totals - using database fucntions.

16
 3. Creating charts
i) Using chart wizard (five steps)
ii) Changing the chart type (Pie,Bar, Line)
iii) Inserting titles for the axes X. Y
iv) Changing colors.
v) Printing charts.

4. a. Using date, time, maths functions:

i) entering current data.
ii) Using date arithmetic (adding and subtracting dates)
iii) Date functioins (day, month, second)

b. Math Functions
i) SUM, COUNT, AVERAGE
ii) MAX, MIN
iii) STDDEV, VAR
iv) ABS, EXP, INT
v) LOG 10 AND LOG
vi) MOD, ROUND, SORT
vii) Using auto sum

c. Logical and Financial Functions

i) Logical (IP / AND / OR / NOT)
ii) Financial (PMD, FV, NPER, RATE)
5. i) Creating and running a macro.
ii) Assigning button to a defined macro.
iii) Editing a macro.

MS-POWER POINT:
1. Creating a presentation using auto content wizard.
2. Different views in power point presentation.
3. Setting animation effects / grouping / ungrouping / cropping power / point
objects.
4. Printing a presentation / Importing – Exporting files
5. Creating an organisation chart in Power Point.

TALLY:
1. Company Information
a. Company creation
b.Select Company
c. Shut Company
d. Alter Company
e. Split Company Data
f. Backup and Restore

17
2. Gateway of Tally
a.Accounts info
i) Groups
ii) Ledgers
iii) Voucher Types

b. Inventory info
i) Stock Group
ii) Stock Category
iii) Stock item
iv) Unit of Measures
v) Godown
c. Accounting Vouchers
d. Inventory Vouchers

3. Statutory and Taxation

a. Value Added Tax (VAT)
b. Tax Deducted at Source (TDS)
c. Tax Collected at Source (TCS)
d. Service Tax

4. Display
a. Trial Balance
b. Day Book
c. Accounts Book
d. Statement of Accounts
e. Inventory Books
f. Statement of Inventory
g. Statutory Info
h. Statutory Reports
i. Cash flow and Fund flow

18
 ALLIED – 1
(To choose any 1 out of the given 3)
PAPER –2

1. INDIAN ECONOMY - II

Course Objectives:
1. To acquire sufficient knowledge about India’s Economic Development and
fundamental Concept about National Income in India.
2. The knowledge acquired through this paper will help the students to know the current
changes towards economic development.
3. To equip the students to enhance their knowledge about the economic progress and
problems of our country.
4. To impart the knowhow of planning and its methodologies.
5. To understand the importance of logistics and movement of people through various
transport system.
6. To bring awareness on Information Technology and its impact on Economic
Development.
.
UNIT: I National Income

National Income – Definitions – Concepts – Methods of measuring National Income –

Difficulties in the Measurement of National Income – Trends in National Income Growth
and Structure – Limitations of National Income estimation in India.

UNIT: II Planning

Planning in India – Objectives – Importance – Evaluation of Economic Planning – Strategy

of India’s development Plan’s – Regional Planning in India –Assessment of Indian Planning
– Establishment of NITI Aayog and its functions.

UNIT: III Economic Reforms and Liberalisation

Economic Reforms since 1990’s – Appraisal of Economic Reforms – Liberalization:

Meaning – Advantages and Disadvantages – Privatization: Meaning and Scope –
Globalization – its impact on Indian Economy – Merits and Demerits of Globalization.

UNIT: IV Transport System in India

Transport – Importance of Transport (Roadway, Railways, Shipping and Civil Aviations) to
Economic Development – Evaluation of Government in Policy in relation to privatisation
policy - Transport Coordination.

UNIT: V Information Technology

Role of Technology - Information Technology BPO in India - their impact on Economic
Development – Cyber Crime.

Text Books
Unit-I: Sankaran.S Indian Economy Margham Publications 7th edition 2014

19
Unit-II: Ruddar Dutt& Sundaram Indian Economy KPN Sulan Chand Publishing 7thedition
2016
Unit-III: Sankaran.S Indian Economy Margham Publications 7 th edition 2014
Unit-IV: Sankaran.S Indian Economy Margham Publications 7 th edition 2014
Unit-V:Sankaran.S Indian Economy Margham Publications 7th edition 2014
Reference Books:

S.No Title Authour Publisher Edition Year

1. Indian Economy RuddarDutt& S.Chand 7TH 2016
Sundaram KPM Publishing
2. Indian Economy Sankaran S Margham 7th 2014
Publications
3. Indian Economy Dhingra I.C Manakin Press 21ST 2013

4. Indian Economy Misra S.K Himalaya 35TH 2017

&PuriV.K Publishing House
5. Indian Economy Sanjiv Verma Unique Publishers 8th 2019

6. Indian Economy Agarwal A.N New Age 41ST 2016

7. Economics of Jhingan M.L Vrinda 41ST 2016

Development & Publication
Planning

E- Materials
1. www.studydhaba.com/indian-economy-study-material-pdf
2. www.examrace.com/IEcoS/IEcoS-Study-Material
3. www.winmeen.com/tnpsc-indian-economy-study-materials
4. www.jagranjosh.com/articles/ias-prelims-2015-gs...
5. www.examrace.com/NTA-UGC-NET/NTA-UGC-NET-Study...
6. www.governmentexams.co.in/tnpsc-indian-economy-notes
7. www.tnpscshouters.com/2019/02/tnpsc-indian...
Course Out Comes
1. After studied unit-1, the student will be able to understand the formation of National
Income.

2. After studied unit-2, the student will be able to acquire knowledge about the planning in
India.

3. After studied unit-3, the student will be able to clarify the economic reforms and LPG
policy.

4. After studied unit-4, the student will be able to understand the transport system and policy
in India.

5. After studied unit-5, the student will be able to understand the information technology in
India.

20
 ALLIED - 2
PAPER - 2
2. LOGISTIC MANAGEMENT
Objective:
To understand the comprehensive nature of Logistics Management.
UNIT-I
Logistics - definition - scope - functions - objectives of Logistics Management -
customer service and logistics.
UNIT-II
Supply Chain - components - role of logistics in supply chain - Warehousing -
functions - types - warehouse layout - material handling and logistics - Inventory
Management.
UNIT-III
Transportation - infrastructure - freight management - transportation network - route
planning - containerization.
UNIT-IV
Logistical packaging - logistics information needs - logistics design for distribution
channels - logistics outsourcing.
UNIT-V
Government policies and regulations - Motor Vehicles Act, carriage by air, sea, multi-
modal transportation etc., Documentation - Airway Bill, Railway Receipt, Lorry
Receipt, Bill of Lading etc.

Text Books:
1. Ronal H. Ballou, Business Logistics / Supply Chain Management, Pearson
Education, Prentice Hall, New Delhi - 2001.
Reference Books:
1. Vinod V. Sople, Logistics Management, Pearson Education (Singapore) P.
Ltd.,
2. Satis C. Ailawadi, Rakesh Singh, Logistics Management, Prentice Hall of
India, New Delhi - 110 001.
3. Sunil Chopra & Peter Meindi, Supply Chain Management / Strategy, Planning
and Operation - Pearson Education Asia, New Delhi.
4. B. S. Sahay, Supply Chain Management for Global Competitiveness,
Macmillan India Ltd., Delhi.

21
 ALLIED - 2
PAPER - 2
3. BUSINESS STATISTICS – II
Objective
To understand and apply statistical tools in Business.
UNIT-I

Correlation - Definition - Karl Pearson’s Coefficient of Correlation - Rank

Correlation.

UNIT-II

Regression Equations – Properties of Regression Lines and Coefficients – Standard

Error of Estimate.

UNIT-III

Index Number - Definition - Uses - Unweighted Index Number - Simple Aggregate

Price Index, Simple Average of Price Relatives Index - Weighted Index -
Laspeyre’sPaasche, DorbishBowley’s - Marshall Edgeworth, Fisher Ideal Index -
Time and Factor Reversal Test - Cost of Living Index.

UNIT-IV

Time Series - Definition and Uses - Components - Semi Average, Moving Average -
Method of Least Square - Seasonal Variation - Simple Average Method.

UNIT-V

Probability - Addition and Multiplication Theorem - Permutation and Combination -

Baye’s Theorem.

(Weightage of Marks = Problems - 80%, Theory - 20%)

22
Text Books:
1. Dr. S.P. Gupta, Business Statistics & Operation Research - Sultan Chand.
2. PA. Navanitham, Business Statistics & Operation Research, Jai Publications,
Trichy.
3. S.P. Rajagopalan& R. Sattanathan, Business Statistics & Operation Research
3rd Edition, Vijay Nicole Publications, Chennai.

Reference Books:
1. Dr. S.P. Gupta, Statistical Methods - Sultan Chand.
2. R.S.N. Pillai&Bhagavathi, Statistics.
3. J.K. Sharma, Business Statistics - Pearson Education.
4. B. Agarwal, Basic Statistics - Wiley Eastern.

23
 SEMESTER - III
CORE PAPER - 4
CORPORATE ACCOUNTING - I

Objective:

To gain comprehensive understanding of all aspects relating to corporate accounting.

UNIT - I
Share capital

Meaning and types of shares - Issue and allotment of equity and preference shares-
issue at par, premium and at discount - calls in advance - calls in arrears - forfeiture
of shares - reissue of forfeited shares - redemption of preference shares -
underwriting of shares (Determining the liability of underwriters - firm underwriting )

UNIT - II
Debentures

Meaning and types of debentures - Issue of debentures at par, premium and at

discount - writing off discount on issue of debentures - issue of debentures as
collateral security - issue of debentures for consideration other than cash - redemption
of debentures - methods - open market buying - conversion of debentures into
shares - sinking fund method - insurance policy method.

UNIT - III
Acquisition of Business

Meaning of Acquisition of business - accounting treatment - new set of books to be

opened - same set of books to be continued - profit prior to incorporation
UNIT - IV
Final accounts

Preparation of Statement of profit & loss and Balance sheet (as per revised schedule
VI)

UNIT - V
Amalgamation, Absorption, External and Internal reconstruction

Purchase consideration - methods - Amalgamation in the nature of merger or

purchase - absorption (AS 14). Alteration of share capital - reduction of share capital
(scheme of capital reduction is excluded).
Note: Questions in Sec.A, B & C shall be in the proportion of 20:80 between Theory
and Problems.

Text Books
24
 1. Jain,S.P & Narang,N.L., Advanced Accounting, Kalyani Publications.
2. ReddyT.S.& Murthy,A, Corporate Accounting, Margham Publications, Chennai.
Reference Books
1. Gupta,R.L & Radhaswamy,M, Advanced Accounts, Sulthan Chand, NewDelhi.
2. Shukla & Grewal & Gupta, Advanced Accounting, S. Chand &Co.,N ew Delhi.
3. Palaniyappan, Corporate Accounting, Vijay Nicholes Imprint Pvt. Ltd., Chennai.

25
 CORE PAPER - 5
BUSINESS LAW
Objective:

To gain a comprehensive knowledge on all aspects of law as applied to business.

UNIT - I

Contract - Formation and Essential Elements of Contract - Types of Contract and

Agreements - Rules as to offer, Acceptance and Consideration - Capacity to Contract
- Lawful Object and Free Consent - Quasi Contract.

UNIT - II

Performance of Contract - Devolution of Joint Rights and Liabilities - Discharge of

Contract - Breach of Contract and Remedies.

UNIT - III

Indemnity and Guarantee - Features and Distinctions - Extent of Surety’s Liability -

Rights and Discharge of Surety - Bailment and Pledge - Features - Difference - Rights
and Duties of Bailor and Bailee - Law Relating to Lien and Finder of Lost Goods -
Rights and Duties of Pawnor and Pawnee - Pledge by Non-Owner.

UNIT - IV

Contract of Agency - Definition and Meaning - Creation - Ratification and

Requisites - Rights of Principal and Agent - Relation of Principal with Third Parties -
Personal Liability of Agent - Termination of Agency - Irrevocable Agency.

UNIT - V

Sale of Goods Act 1930 - Definition of Sale - Sale Vs Agreement to Sell - Subject
Matter - Express and Implied Conditions and Warranties - Caveat Emptor and
Exceptions - Performance of Contract - Transfer of Property - Rights of an Unpaid
Seller - Sale by Non-owner - Auction Sale.

Text Books:

1. N.D.Kapoor, Business Laws, Sultan Chand & Sons, New Delhi.

2. R.S.N.Pillai & Bagavathi, Business Laws, S. Chand & Co., New Delhi.

26
Reference Books:

1. M.C.Dhandapani, Business Laws, Sultan Chand & Sons, New Delhi.

2. M.C.Shukla, Mercantile Law, S. Chand& Co., New Delhi.
3. P.C. Tulsian, Business Laws, Tata McGraw Hill, New Delhi.
4. Dr.N.Premavathy, Business Law, Sri Vishnu Publications, Chennai.
5. Dr.N.Premavathy, Business Law (in Tamil), Sri Vishnu Publications, Chennai.
6. Balachandran. V and Thothadri. R, Business Law, Vijay Nicholes Imprint Pvt.
Ltd., Chennai.

27
 CORE PAPER - 6
BANKING THEORY, LAW AND PRACTICE
Objective:
To study in detail about the Central Bank and Commercial Banking System
including the latest directives and decisions of Reserve Bank of India. To study the
recent developments in Indian banking system.To acquire the basic knowledge about
the banking transactions.
UNIT - I
Origin of banks - Banking Regulation Act, 1949 - Roll of Banks and
Economic Development - Central Banking and Role of RBI and their functions -
Credit Control Measures of Central Bank.
UNIT - II
Commercial Banks - Functions - E-Banking - ATM Cards, Debit cards,
Personal Identification Number - Online enquiry and update facility - Electronic
Fund Transfer - Electronic Clearing System - Credit Creation and Credit Control -
Role of SBI in the Economic Development of India.
UNIT - III
Types of Bank Accounts - Savings Account, Current Account - Types of
Deposit Account - Fixed and Recurring Deposits Account - Procedure for opening of
an Account - Types of customers (Individuals, firms and Companies) - Importance of
CRM - Customer grievances and redressal - Ombudsman.
UNIT - IV
Negotiable instruments - Promissory Note - Bills of Exchange, Cheque, Draft
- Definitions, Features - Crossing - Endorsement - Material Alteration - Dishonour of
Cheques - Paying Banker - Rights, Duties and Statutory Protection to Paying
Banker - Collecting banker - Rights and Duties.
UNIT - V
Principles of lending - Types of Loans - Precautions to be taken by a banker
while lending against LIC Policies, Shares, Gold, Silver Ornament and Jewellery.
Text Books:
1. Banking Law Theory and Practice - Sundaram and Varshney - Sultan Chand
Co.
2. Banking and Financial Systems - B. Santhanam, Margham Publishers.
3. Banking Law Theory and Practice - S.N. Maheswari - Kalyani Publications.
4. Banking Theory Law and Practice, Dr. S. Guruswamy, 3rd Edition, Vijay
Nicholes Imprint Pvt. Ltd., Chennai.

Reference Books:
1. Indian Banking - Parameswaran - S. Chand and Co.
2. Financial Services - Dr. S. Gurusamy, Tata McGraw-Hill Education India.
3. Banking Theory Law Theory and Practice - Dr. S. Gurusamy, Tata McGraw-
Hill Education India.
28
 CORE PAPER - 7

MANAGEMENT INFORMATION SYSTEM

UNIT - I
Management Information - Meaning of Information - Information needs of Managers
- Web Data basis - Data warehousing - Knowledge management - Information
system for decision making.

UNIT - II

Types of Information System - Transaction Processing System - Office Automation

System - Decision Support System - Executive Support System - MIS - Evolution of
MIS - Computer and MIS.

UNIT - III

System Analysis - System Planning and Mutual Investigation - System Design - The
Process and Stages of System Design - Input / Output forms Design - File
Organisation - System Implementation.

UNIT - IV
Management Information Needs and Communication links for Marketing system,
Production System, Accounting System, Manufacturing System, Inventory Control
System and Budget Control System - IS Organisation - Top Management
Responsibility - Processing Group Responsibility.

UNIT - V
Development - Maintenance of MIS - Operation of manual Information System -
Role of Computer in MIS - Data base Concept - Expert Systems - System Audit.

Text Book:
1. M. Assam - Fundamentals of Management Information System - Vijay Nicole
Imprints Private Ltd., Chennai.
2. Effy Oz, “Management Information Systems”, Second edition, Thomson
Learning Course Technology, 2002.
3. Jawadekar W.S, “Management Information Systems”, Tata McGraw Hill
Publishing Company Ltd, 2002.
4. Kenneth.C Laudon and Jane P. Laudon, “Management Information Systems”,
Prentice Hall of India Ltd, 2002.

Reference Books:
1. David Knoenke (1989), “Management Information Systems”, Tata McGraw
Hill, New Delhi.
2. Iandon K.C and Landon J.P (2001), “Management Information Systems’,

29
 Maxwell Macmillan Publishing Company.
3. Murdic Rose and Elaggett, “Information System for Modern Management,
Prentice Hall.
4. Robert Schultheis, Mary Sumner, “Management Information Systems” - The
Manager’s View, Fourth edition, Tata McGraw Hill Edition, 1999

30
 ALLIED - 3
PAPER - 3
MERCHANT BANKING

UNIT-I

Merchant Banking – Definitions and Functions – Regulatory Framework – Registration of

Merchant Bankers – Procedure Capital Adequacy Requirement – Lead Merchant Banker
Appointment, Restrictions and Responsibilities.

UNIT-II

Public Issue Management – Functions and Mechanism – Categories of Issue – Issue Manager –
Category and Restrictions Activities Involved in Public Issue Management – Marketing of New
Issues – Methods – Pricing of Rights and Other Public Issues.

UNIT-III

Post Issue Management – Allotment / Dispatch of Shares / Refunds – Basis of Allotment –

Procedure – Listing Requirements of Stock Exchanges – Advantages – Listing Requirements of
OTCEI.

UNIT-IV

Capital Market Instruments – Meaning and Types – Commercial Paper – Issue of Commercial
Paper – Usance – E-nomination – Ceiling – Mode of Issue – Credit Syndication – For Long
Term and Working Capital.

UNIT-V

Port Folio Management – Functions – Registration of Port-folio Managers – Obligation –

Investment of Client Funds – Maintenance of Book and Accounts – Reports to be Furnished –
Code of Conduct.

Text Books:

1. Dr.S.Gurusamy, “Merchant Banking” Vijay Nicholes Imprint Pvt. Ltd., Chennai

2. Dr.V.Balu, “Merchant Banking & Finance Services” Sri Venkateswara Publication, Chennai

Reference Books:

1. H.R. Machiraju, “Merchant Banking” New Age International, New Delhi.

2. Dr. J.C.Verma, “A Manual of Merchant Banking” Baharat Law House, New Delhi.

31
 SKILL BASED SUBJECT
PAPER - 1
ELEMENTS OF INSURANCE

Objective:

To gain a knowledge of insurance and its importance.

UNIT - I

Definition of insurance - classification of Contracts of insurance - marine and non-

marine - general principles of law as applied to non-marine insurance.

UNIT - II

Life Assurance - objects of life Assurance - principles of life Assurance - different

plans of life Assurance and annuities - policy condition and privilege - assignment and
nomination - lapses and revivals - surrender values and loans - claims - double
insurance.

UNIT - III

Marine insurance - principles of marine insurance - functions of marine insurance -

proximate clause - subrogation and contribution

UNIT - IV

Types of marine policy - clauses in general use - warranties - kinds of marine losses -
reinsurance and double insurance.

UNIT - V

Fire insurance - principles of law as applied to fire insurance - the subject matter of
fire insurance - fire waste - hazard types of fire policy - cover notes - surveys and
inspection average - re-insurance - renewals.

Text and Reference Books:

1. Dr. B. Vardharajan - Insurance Vol 1 and 2. - Tamil Text Book.

2. R.S. Sharma - Insurance Principle & Practice - Vara Bombay, 2006.

A. Murthy - Elements of Insurance Risk management & Insurance - Harrington, 2006

- Tata McGraw Hill pub.

32
 NON-MAJOR ELECTIVE
PAPER - 1
ELEMENTS OF ACCOUNTANCY
Objectives:

To facilitate the non- commerce students to have a basic knowledge in Book-Keeping

and Accounting.

UNIT - I

Need for Accounting - Definition (AICPA) - Steps - Objectives - Double Entry

System - Meaning of Debit and Credit - Advantages - Limitations - Types of
Accounts - Accounting Rules - Accounting Terminology - Accounting Concepts and
Conventions - Meaning and Types - Accounting Equation.

UNIT - II

Journal - Ledger Accounts - Trial Balance.

UNIT - III

Subsidiary Books - Meaning - Types (no problems from Bills Receivable Book and
Bills Payable Book but only theory) - Advantages over Journal - Ledger Accounts -
Trial Balance.

UNIT - IV

Errors - Classification - Rectification (Rectification after the preparation of final

account is excluded) - Suspense Account - Meaning and Need.

UNIT - V

Closing and Adjustment Entries - Final Accounts with simple Adjustments.

(Weightage: Theory: 25%, Problems: 75%)

Text Books
1. Jain,S.P & Narang, N.L., AdvancedAccounting, KalyaniPublications.
2. Jaya Charulatha and Baskar, Introduction to Accountancy, Vijay Nicholes
Imprint Pvt. Ltd., Chennai.

Reference Books
1. Gupta,R.L & Radhaswamy,M, AdvancedAccounts, SulthanChand, NewDelhi.
2. Shukla & Grewal & Gupta, AdvancedAccounting, S.Chand & Co., NewDelhi.

33
 SEMESTER - IV
CORE PAPER - 8
CORPORATE ACCOUNTING - II
Objective:
To gain accounting knowledge in advanced corporate accounting.

UNIT - I

Valuation of goodwill and shares

Methods of Valuation of Goodwill - Average Profit Method - Super Profit Method -

Capitalisation Method. Methods of Valuation of Shares - Net Assets Method - Yield
Method - Fair Value Method.

UNIT - II

Liquidation of companies

Order of Payments - Preferential Creditors - Liquidator’s Remuneration -

Liquidator’s Final Statement of Account - Statement of Affairs and Deficiency
Account.

UNIT - III

Bank and Insurance Company accounts

NPA - Interest on Doubtful Debts - Rebate on Bills Discounted - Preparation of

Bank Profit & Loss Account and Balance Sheet. Life insurance - Ascertaining
Correct Assurance Fund - Revenue Account - Valuation Balance Sheet - Profit &
Loss account - Balance Sheet (new format). General Insurance - Revenue Account -
Profit & Loss Account - Balance Sheet (new format).
UNIT - IV

Holding company accounts

Capital Profit - Revenue Profit - Cost Of Control - Minority Interest- Elimination Of

Common Transactions - Unrealised Profit - Revaluation of Assets and Liabilities -
Bonus Shares - Consolidated Balance Sheet ( Intercompany Investment is Excluded).

UNIT - V

Inflation accounting (Accounting for price level changes)

Limitations of Historical Accounting - Meaning of Inflation Accounting - Methods of

Inflation Accounting - CPP Method; Gain or Loss on Monetary Items; Valuation of
Cost of Sales and Closing Inventory - CCA Method: COSA; MWCA; Depreciation
Adjustment; Gearing Adjustment.
34
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,N.L., Advanced Accounting, Kalyani Publications.

2. ReddyT.S. & Murthy,A, Corporate Accounting, Margham Publications, Chennai.

Reference Books

1. Gupta, R.L & Radhaswamy, M, Advanced Accounts, Sulthan Chand, New

Delhi.
2. Shukla & Grewal & Gupta, Advanced Accounting, S. Chand & Co., New
Delhi.

35
 CORE PAPER - 9

PRINCIPLES OF MARKETING
Objectives:
To enable the students to understand the concept and importance of marketing and the
developments that have taken place in the field of marketing in the global scenario.
UNIT - I
Introduction

Meaning of market - classification of markets - meaning and definition of marketing -

features of marketing - importance of marketing - difference between marketing and
selling - Evolution of marketing concepts - functions of marketing.
UNIT - II
Market Segmentation and Consumer Behaviour

Meaning and definition of market segmentation - different patterns of market

segmentation - Bases for segmenting consumer markets - benefits and limitations of
market segmentation. Definition of consumer behaviour - consumer behaviour theories
- factors determining consumer behaviour.
UNIT - III
Marketing Mix and Product policy

Definition and components of marketing mix - four P’s of marketing mix -

definition of product - features of a product - classification of products - stages in
new product development - product life cycle - Branding - advantages of branding a
product - packaging - functions of package - labelling - functions of labelling -
kinds of labels.
UNIT - IV
Pricing policy, Channel of distribution and Promotion Mix

Meaning of price - factors affecting price decision - Types of pricing strategies -

definition of channel of distribution - features of marketing channels - types of
Channel of distribution - factors determining Channel of distribution - functions of
wholesalers - types of retailers - promotion mix - Advertising - types of advertising -
personal selling - qualities of a good salesman - sales promotion - kinds of sales
promotion.
UNIT - V
Recent trends in Marketing

Social marketing - De-marketing - Re - marketing - Over marketing - Meta marketing

- E- Marketing - online retailing - shopping malls.
Text Books:
1. Rajan Nair, Marketing, Sultan Chand & Sons, New Delhi
2. Varshney, Marketing Management, Sultan Chand & Sons, New Delhi.

36
Reference Books:
1. Jaisankar, Marketing, Margham Publications, Chennai
2. L. Natarajan, Marketing, Margham Publications, Chennai
3. Dr. K. Sundar, Essentials of Marketing, Vijay Nicole Imprints Private Ltd.,
Chennai.

37
 CORE PAPER - 10
RELATIONAL DATABASE MANAGEMENT SYSTEMS
Objective:
1. The students are able to understand database concepts and database management
system software and have a high-level understanding of major DBMS
components and their function.
2. The students are able to understand the E R model and relational model.
3. The students are able to be able to write SQL commands to create tables and
indexes, insert/update/delete data, and query data in a relational DBMS.
4. The students are able to Understand Functional Dependency and Functional
Decomposition.
5. The students are able to understand the architecture of database management
system and also understand the various different architecture such as server
system architecture, parallel sytems and distributed database systems.

Course Outcomes:
CO1 - Describe the database architecture and its applications Sketch the ER diagram for
real world applications Uses various ER diagram for a similar concepts from
various sources.
CO2 - Discuss about the relational algebra and calculus Construct various queries in
SQL and PL/SQL Compiles various queries in SQL, Relational Calculus and
Algebra.
CO3 - Describe the various normalization forms Apply the normalization concepts for a
table of data Practices a table and implement the normalization concepts.
CO4 - Explain the storage and accessing of data.
CO5 - Illustrate the query processing in database management. Define the concurrency
control and deadlock concept

UNIT- I

DATABASE ARCHITECTURE AND ER DIAGRAM

Database system applications - Purpose of database systems - View of data- Database
languages - Database architecture - Database users and administrators - History of
database systems-Entity relationship modeling: entity types, entity set, attribute and key,
relationships, relation types, roles and structural constraints, weak entities, enhanced E-
R and object modeling, sub classes; super classes, inheritance, specialization and
generalization

UNIT - II

RELATIONAL DATA MODEL

Relational model concepts, Relational constraints, Relational Languages : Relational
Algebra, The Tuple Relational Calculus - The Domain Relational Calculus - SQL: Basic
Structure - Set Operations - Aggregate Functions-Null Value-Nested Sub Queries -

38
Views Complex QueriesModification Of Database - Joined Relations - DDL -
Embedded SQL - Dynamic SQL - Other SQL Functions - Integrity and Security.

UNIT - III

DATA NORMALIZATION
Pitfalls in relational database design - Decomposition - Functional dependencies -
Normalization - First normal form - Second normal form - Third normal form - Boyce -
codd normal form - Fourth normal form - Fifth normal form

UNIT - IV

STORAGE AND FILE ORGANIZATION

Disks - RAID -Tertiary storage - Storage Access - File Organization - organization of
files - Data Dictionary storage

UNIT - V

QUERYPROCESSING AND TRANSACTION MANAGEMENT

Query Processing - Transaction Concept - Concurrency Control -Locks based
protocolDeadlock Handling -Recovery Systems

TEXT BOOK:
1. Abraham Silberschatz, Henry Korth, S.Sudarshan, Database Systems Concepts,
Sixth Edition, Mc.Graw Hill, 2010. 2. Raghu Ramakrishnan and Johannes
Gehrke, Database management systems, Third Edition, 2002

REFERENCES
1. Bipin Desai, An Introduction to database systems, Galgotia Publications, 2010. 2.
Ramez Elamassri, Shankant B-Navathe, Fundamentals of Database Systems,
Pearson, 7th Edition, 2015

E - REFERENCES
1. NPTEL, Introduction to database desigh, Dr P Sreenivasa Kumar Professor
CS&E, Department, IIT, Madras
2. 2. NPTEL, Indexing and Searching Techniques in Databases Dr. Arnab
Bhattacharya, IIT Kanpur

39
 CORE PRACTICAL - 2
RDBMS LAB

Objectives:
1. To understand the concepts of DDL/DML/DCL/TCL commands.
2. To understand the concepts of Join queries.
3. To understand the concepts of exception handling.
4. To understand the concepts of cursors.
5. To understand the concepts of packages.

Course Outcomes:
CO1 - Design and Implement a database schema for a given problem domain.
CO2 - Populate and Query a database using SQL DDL/DML Commands.
CO3 - Build well formed in String Date/Aggregate Functions.
CO4 - Design and Implement a database query using Joins, Sub-Queries and Set
Operations.
CO5 - Program in SQL including Objects (Functions, Procedures, Triggers)

LAB EXERCISES:

1. Execute a single line query and group functions.

2. Execute DDL Commands.
3. Execute DML Commands
4. Execute DCL and TCL Commands.
5. Implement the Nested Queries.
6. Implement Join operations in SQL
7. Create views for a particular table
8. Implement Locks for a particular table.
9. Write PL/SQL procedure for an application using exception handling.
10. Write PL/SQL procedure for an application using cursors.
11. Write a PL/SQL procedure for an application using functions
12. Write a PL/SQL procedure for an application using package

40
 ALLIED - 2
PAPER - 4
E-COMMERCE AND ITS APPLICATIONS

UNIT - I:

Introduction to E-Commerce - Meaning - Working of E-Commerce - Electronic

Business - Categories of E-Commerce Application - Global Trading Environment
and Adoption of E-Commerce - Product suitability - Comparison between Traditional
and Electronic Commerce - Advantages and Disadvantages of E-Commerce.

UNIT - II:

Business Models of E-Commerce - Introduction - Major challenges of B2C E-

Commerce - Meaning of B2B Exchange - Development of B2B E-Commerce -
Types of B2B Markets - Difference between B2C and B2B Commerce.

UNIT - III:

Introduction to E-Hub Concept - Introduction to B2G Concept - E-filing.

UNIT - IV:

Internet - Internet Operation - Internet Explorer - Creation of E-mail ID, E-mail

etiquettes.

UNIT - V:

Web Browsing - Role of Website in B2C E-Commerce, Website strategies and goals.
Websites Design Principles for E-Commerce websites.

Text Books:

E-Commerce - SrinivasaVallabhan. S.V - Vijay Nicole Imprints Private Ltd.,

Chennai.

41
 SKILL BASED SUBJECT
PAPER - 2
INDUSTRIAL ORGANIZATION

Objective:
To gain knowledge of the basic industrial structure and its working.

UNIT - I

Meaning of Industrial Organisation - Industrial Revolution - Industrial Growth -

Aggregation, Consolidation, Integration - Mass Production - Importance, Advantages,
Limitations - Specialisation - division of labour - its advantages and disadvantages -
Industrial growth in India - major industries in India - current scenario.

UNIT - II

Industrial ownership - Sole Proprietorship - Features, merits and demerits -

partnership - Features, merits and demerits - Joint Stock Company - Features, merits
and demerits - Types - Public Ltd and Private Ltd companies.

UNIT - III

Physical facilities - plant location - need for selection of location - stages in selection of
location - plant layout - definition, objectives, advantages, types - factors influencing
plant layout - tools used for design of plant layout - principles of a good plant layout.

UNIT - IV

Production management - product design - characteristics of a good product design -

design of production system - its types - design of work study - motion study - time
study - production planning - objectives, levels - production control - factors
determining production control operation - functions of production planning and
control.

UNIT - V

Materials management - its meaning, objectives, advantages, functions - purchasing-

types of purchasing policy - store keeping - organization of stores department -
inventory control - its objectives, functions, benefits.
Text Book:

1. Dr. A. Murthy, Industrial Organisation, Margham Publications, Chennai.

Reference Books:

1. L Bethel, Atwater, Smith and Stackman, Industrial Organisational

Management, McGraw Hill.
2. Kimball & Kimball, Principles of Industrial Organisation, McGraw Hill.
3. Lundy, Effective Industrial Management Eurasia Publishing House (Pvt.) Ltd.,
New Delhi.
42
 NON-MAJOR ELECTIVE
PAPER - 2
ADVERTISING AND SALESMANSHIP
Objectives:
To study the concept of Advertisement and Salesmanship.

To gain knowledge about the role of Advertisement and Salesmanship in boosting the
volume of sales.

To study the qualities to be imparted by a salesman in the present global competitive

market.

UNIT - I

Origin and Development of Advertising - Objectives - Nature - Functions - Types -

Benefits - Difference between Advertising and Publicity - Scope of Advertising -
DAGMAR approach.

UNIT - II

Various media of Advertising - Print Media - Newspapers - Magazines - Advantages

- Limitations - Radio and TV advertising - Advantages - Limitations.

UNIT - III

Advertisement copy - Characteristics - Clarification - Components - Salesmen

Recruitment - Salesmen report - Types - Salesmanship and Psychology.

UNIT - IV

Salesmanship - Characteristics of Salesmanship - Objectives of Personal selling -

Advantages - Limitations - Essentials of Effective selling - Advertising and
Salesmanship.

UNIT - V

Qualities of Good Salesman - Sales Promotion - Kinds of Sales promotion -

Importance of Salesmanship - Types of Salesmen - Methods of Remuneration -
Qualities of successful Salesman.

Text Books:
1. Modern Marketing (Principles and Practises) R.S.N. Pillai&Bagavathi, S.
Chand & Co. New Delhi
2. Sales and Advertisement Management S Rajkumar, V Rajagopalan, S. Chand
& Company Pvt. Ltd.
Reference Books:

1. Advertising (Principles and Practise) ChunawallaK.C. Sethia, Himalaya

Publishing House, Delhi.
43
2. Advertising Management Dr. M.M. Varma, R. K. Agarwal, Forward 300K
Depot, New Delhi.
3. Advertising Management Mahendra Mohan, Tata Mcgraw-hill Publishing
Company Limited,New Delhi, India.
4. Advertising Marketing and Sales Management G.R. Basotia N. K Sharama,
Mangal Deep Jaipur.
3. Essentials of Marketing, Dr. K. Sundar, Vijay Nicholes Imprint Pvt. Ltd.,
Chennai.

44
 SEMESTER - V
CORE PAPER - 11
COST ACCOUNTING - I
Objective:

To understand the basic concepts and methods of Cost Accounting.

UNIT - I:

Nature and Scope of Cost Accounting

Cost Accounting : Nature and Scope - Objectives, Advantages and Limitations -

Financial Vs. Cost Accounting - Costing System - Types of Costing and Cost
Classification - Cost Sheet and Tenders - Cost Unit - Cost Centre and Profit Centre.

UNIT - II:

Material Purchase and Control

Purchase Department and its Objectives - Purchase Procedure - Classification and

Codification of Materials, Material Control: Levels of Stock and EOQ - Perpetual
Inventory System, ABC and VED Analysis - Accounting of Material Losses.

UNIT - III:

Methods of pricing of Material Issues

Cost Price Methods: FIFO, LIFO, Average Price Methods: Simple and Weighted
Average Price Methods, Notional Price Methods: Standards Price, and Market Price
Methods

UNIT - IV:

Labour Cost Control

Labour Turnover: Causes, Methods of Measurement and Reduction of Labour

Turnover - Idle and Over Time - Remuneration and Inventive: Time and Piece Rate -
Taylor’s, Merricks and Gantt’s Task - Premium Bonus System - Halsey, Rowan and
Emerson’s Plans - Calculation of Earnings of Workers.

UNIT - V:

Overheads

Classification of Overhead Costs - Departmentalization of Overheads - Allocation

Absorption and Appointment of Overhead Costs - Primary and Secondary Distribution
of Overheads - Computation of Machine Hour Rate and Labour Hour Rate.

45
Text Books: (Weightage of Marks = Problems 80%, Theory 20%)
1. T.S. Reddy & Hari Prasad Reddy - Cost Accounting - Margham Publications,
Chennai
2. A.Murthy and S. Gurusamy, Cost Accounting 2nd Edition, Vijay Nicole
Imprints Private Ltd., Chennai.

3. A.Murthy and S. Gurusamy, Cost Accounting, Tata McGraw-Hill Publishing

Company Ltd. New Delhi.
4. Tulsian P.C. - Cost Accounting - Tata McGraw Hills.

Reference Books:

1. S.P.Jain and Narang - Cost Accounting - Kalyani Publishers, New Delhi

2. S.N.Maheswari - Principles of Cost Accounting - Sultan Chand & sons, New
Delhi
3. A.Murthy and S. Gurusamy, Essentials of Cost Accounting, Vijay Nicole
Imprints Private Ltd., Chennai.
4. S.P.Iyangar - Cost Accounting - Sultan Chand & Sons, New Delhi.

46
 CORE PAPER - 12
MANAGEMENT ACCOUNTING
Objective:
To enable the students to gain knowledge in the application of accounting to
Management.

UNIT - I

Management Accounting: Definition - objectives - Functions - Advantages and

limitations - Financial Statement Analysis - Comparative and Common size
statements - Trend Analysis.

UNIT - II

Ratio Analysis : Definition - Significance and Limitations - Classification -

Liquidity, Solvency, Turnover and Profitability ratios - Computation of Ratios from
Financial Statements - Preparation of Financial Statement from Ratios.

UNIT - III

Fund Flow and Cash Flow Analysis: Concept of Funds, Sources and Uses of Funds -
Fund Flow Statement - Concept of Cash Flow - Cash Flow Statement as Per AS3.

UNIT - IV

Standard Costing - Variance Analysis - Material - Labour - Overheads - Fixed -

Variable Sales Variance.

UNIT - V

Budget and Budgetary Control: Definition - Objectives - Essentials - Uses and

Limitations - Preparation of Material Purchase, Production, Sales, Cash and Flexible
Budget - Zero Base Budgeting.

(Weightage of Marks - Problems - 80%, theory - 20%)

Reference Books:
1. S.N.Maheswari, Management Accounting - Sultan Chand & Sons, New Delhi.
2. A.Murthy and S.Gurusamy, Management Accounting, Tata Mc-Graw Hill
Publishing Company, New Delhi.

Reference Books:
1. Manmohan & Goyal, Management Accounting - SahithiyaBhavan, Agra.
2. S.P.Gupta, Management Accounting - Sultan Chand & Sons, New Delhi.
3. R.S.N.Pillai & Bhagavathi, Management Accounting - S. Chand & Co.
Ltd., New Delhi.
4. T.S.Reddy & Hari Prasad Reddy, Management Accounting - Margham
Publications, Chennai.
47
 CORE PAPER - 13
BUSINESS MANAGEMENT
Objective:

To understand the basic principles of Business Management.

UNIT - I

Management - Meaning - Definition - Nature - Importance - Distinction between

Administration and Management - Scope - Principles and Functions of Management.

UNIT - II

Planning - Meaning - Nature - Importance - Advantages and Limitations - Process of

Planning - Types of Plans - MBO - Forecasting - Decision Making.

UNIT - III

Organising - Meaning - Definition - characteristics - Importance - Types - Authority

and Responsibility - Centralisation and Decentralisation and Departmentation.

UNIT - IV

Directing - Meaning - Definition - Characteristics - Directing Process - Span of

Supervision - Motivation - Leadership - Communication.

UNIT - V

Controlling - Definition - Principles - Controlling process - Types of Controls -

Control Techniques - Coordination.

Reference Books:

1. Dr. C.B. Gupta, Business Management -Sultan Chand & Sons

2. Jayashankar, Business Management -Margham Publications, Chennai.

Reference Books:

3. Koontz, Weihrich and Aryasri, Principles of Management, Tata McGraw hill

4. Dr.H.C. Das Gupta, Principles & Practice of Management &SahityaBhawan.
Agra
5. Lallan Prasad &S.S.Gulshan, Management principles and Practices &S.
Chand& Co.
6. Dr.N.Premavathy, Principles of Management, Sri Vishnu Publications,
Chennai.

48
 CORE PAPER - 14
INTERNET AND ITS APPLICATIONS

UNIT - I

Introduction to Computers - Programming Language types - History of Internet

- Personal Computers - History of World Wide Web - Micro Software .NET Java -
Web resources.

UNIT - II

Web Browsers - Internet Explorer - Connecting to Internet - Types of Internet

connection - Features of Internet Explorer6 - Searching the Internet - Online help and
tutorials - File Transmission Protocol (FTP) - Browser settings.

UNIT - III

Attaching a file - Electronic Mail - Creating an E-mail ID - Sending and

Receiving Mails - Attaching File - Instance Messaging - Other Web browsers.

UNIT - IV

Introduction to HTML headers - Linking - Images - Types of computer

viruses - Ill-effect of Viruses - Remedy for Viruses.

UNIT - V

E-marketing - Consumer tracking - Electronic advertising search engine - CRM

- Credit Card payments - Digital cash and e-wallets - Micro Payments - Smart Card.
Text Book:

Internet and World Wide Web, Third Edition, H.M. Deital, P.J. Deital and A.B.
Goldberg - PHI

Reference Book:

Harley Hahn, The Internet - Complete Reference, Tata McGraw Hill.

49
 INTERNAL ELECTIVE
(To choose any 1 out of 3)
PAPER - 1
A. ENTREPRENEURIAL DEVELOPMENT
Objective:

To encourage students to become entrepreneurs.

UNIT - I

Meaning of Entrepreneur - Entrepreneur and Enterprise - Entrepreneur and Manager

- Entrepreneur and Intrapreneur - Qualities (Traits) of True Entrepreneur -
Characteristics of Entrepreneur - Types of Entrepreneurs - Functions of an
Entrepreneur - Roles of Entrepreneurs in the Economic Development.
UNIT - II

Establishing an Enterprise - Project Identification - Selection of the Product - Project

Formulation - Assessment of Project Feasibility - Preparation of Project Report -
Selection of Site (Location).
UNIT - III

Selection of Types of Organization - Sole Proprietorship - Partnership Joint Stock

Company - Factors Influencing the Choice of Organization - Sources of Project
Finance - Sources of Long Term Finance - Sources of Short Term Finance.
UNIT - IV

Incentives and Subsidies - Meaning of Incentives and Subsidies - Need and Problems
- Incentives for Development of Backward Area - Incentives for SSI Units in
Backward Areas - Taxation Benefits to SSI Units - Subsidies and Incentives in Tamil
Nadu.
UNIT - V

Women Entrepreneurs - Concept - Functions and Role - Problems of Women

Entrepreneurs - Suggestions for Development of Women Entrepreneurs - Rural
Entrepreneurship - Need - Problems - How to Develop Rural Entrepreneurship.
Text Books:
1. C.B. Gupta, Entrepreneurship development in India - Sultan Chand.
2. Gupta C.B and SrinivasanN.P. Entrepreneurial Development, Sultan Chand &
Sons, New Delhi.
Reference Books:
1. P Sarvanavel, Entrepreneurial development - Ess Pee kay Publishing House.
2. S.S. Khanka, Entrepreneurial Development, S. Chand & Co., New Delhi.

50
 INTERNAL ELECTIVE
PAPER - 1
B. PRACTICAL AUDITING
Objective:
To gain knowledge of the principles and practice of auditing.

UNIT - I

Meaning and Definition of Auditing - Nature and Scope of Auditing - Accountancy

and Auditing, Auditing and Investigation - Objectives of Auditing - Limitations of
Audit - Advantages of Audit - Classification of Audit
UNIT - II

Meaning and Definition of Audit Programme - Advantages and Disadvantages -

Audit File, Audit Note Book, Audit Working Papers - Purposes and Importance of
Working Papers - Internal Check - Meaning, Object of Internal Check - Features of
Good Internal Check System - Auditors duty with regards to Internal Check System -
Internal Check and Internal Audit.
UNIT - III

Vouching - Meaning - Objects - Importance of Vouching - Meaning of Voucher -

Vouching of Cash Receipts and Vouching of Cash Payments - Vouching of Trading
Transactions.
UNIT - IV

Verification and Valuation of assets and liabilities - Meaning and objects of

verification - Vouching and verification - Verification and Valuation of different
kinds of Assets and Liabilities.
UNIT - V

The Audit of Limited Companies - Necessity of Company Audit - Qualification and

Disqualification of Auditors - Appointment - Removal - Remuneration - Status of
Auditors - Rights - Powers - Duties and Liability of Auditors - Auditor’s Report -
Importance and Contents.

Text Books:

1. B.N. Tandon, Sultan Chand - A handbook of practical auditing

2. B.N. Tandon, Sudharsanam, Sundharabahu - S Chand - Practical auditing.
3. Sundar. K and Pari. K, Vijay Nicole Imprints Private Ltd., Chennai.

Reference Books:

1. Sharma, SahityaBhavan, Agra - Auditing

2. Dr.N.Premavathy, Practical Auditing, Sri Vishnu Publications, Chennai.
3. Dr.N.Premavathy, Practical Auditing (in Tamil), Sri Vishnu Publications,
Chennai.

51
 INTERNAL ELECTIVE
PAPER - 1
C. INCOME TAX LAW AND PRACTICE - I
Objective:
To enable the students to have a knowledge of law of practice of Income tax.

UNIT - I
Introduction

Income Tax Act 1961- Basic Concepts - Assessment Year - Previous Year - Person -
Assessee - Income - Gross Total Income - Total Income - Agricultural Income -
Casual Income - Capital and Revenue Receipts - Capital and Revenue Expenditures -
Exempted Incomes u/s 10. Residential status of an individual- Residential status of a
HUF - Residential status of a firm and association of persons - Residential status of a
company - incidence of tax liability.

UNIT - II

Salaries

Meaning and features of Salary - Allowances - Perquisites - Profits in lieu of Salary

- Provident Fund and its types - payments exempted u/s 10: Leave travel concession;
gratuity; pension; leave encashment; retrenchment compensation; VRS - Deductions
from salary: EA and professional tax- deduction u/s 80C- taxable salary

UNIT - III

Income from House Property

Annual value - Determination of annual value- Income from let out house property -
Income from self-occupied house property - Deductions allowed from Income from
house property u/s 24.

UNIT - IV

Profit and Gains of Business or profession and depreciation

Meaning of business and profession - deductions expressly allowed - expenses

expressly disallowed - treatment/ admissibility of certain expenses and incomes -
income from business- income from profession. Meaning of depreciation - conditions
for depreciation - actual cost - written down value - computation of allowable
depreciation.

UNIT - V

Income tax authorities

CBDT - powers - Director General of income tax - Chief commissioner of income
tax - Assessing officer - appointment - Jurisdiction - powers relating to search and
seizure.
52
Note: Questions in Sec. A, B & C shall be in the proportion of 20:80 between Theory
and Problems.

Text books

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

Reference books

1. Mehrotra - Income Tax Law & Accounts, Sahithiya Bhavan Publications.

2. Vinod, K. Singhania, Students Guide to Income Tax, Taxman Publications Pvt.
Ltd.

53
 SKILL BASED SUBJECT
PAPER - 3
FINANCIAL MANAGEMENT

Unit-I:

Nature and Importance of Finance Functions – Organizing Finance Functions –

Functions of Finance Manager – Objectives of Finance Function – Methods and Sources of
Raising Finance – Critical Appraisal of the Various Sources of Finance.

Unit-II:

Goals of Finance Function – Financing Decisions – Financial Planning – Financial

Forecasting – Capital Structure Decisions – Net Income Approach, NOI Approach and MM
Approach-Capitalization – Cost of Capital – Computation of Cost of Capital-Dividend Policy-
Factors Determining Dividend Policy.

Unit-III:

Investment Decisions – Estimation of Cash Flows – Evaluation of Alternative

Investment Proposals like NPV, ARR, IRR Methods – Decision Making Under Risk and
Uncertainty – Inflation and Investment Decisions

Unit-IV:

Working Capital – Meaning, Concept, Types and Significance-Gross and Net Working Capital
– Determinants of Working Capital – Sources of WC – Credit and Collection Policies.

Unit-V:

Security Analysis and Portfolio Management - Leverages –Meaning, Types of Leverage.

Degree of Operating and Financial Leverage - Financial Ratio Analysis.

Text Books

1. Dr. S.N.Maheswari” Financial Management” - Sultan Chand & Sons, New Delhi

2. Dr. A.Murthy “Financial Management” - Margham Publications,Chennai.

Dr. J. Srinivasan, Sridhar and Ramalingam “Financial Management” - Vijay Nicole

Imprints Pvt .Ltd. Chennai
3. R.K.Sharma “Financial Management” - Kalyani Publishers, New Delhi

Reference Books

1. I.M.Pandey “Financial Management” - Vikas Publision house Pvt Ltd. Noida

2. Prasanna Chandra “Financial Management 10ed” - McGraw hill education Pvt. Ltd
India

3. Subirkumar Banerjee “Financial Management” - PHI Learning Pvt Ltd

4. Vyuptakesh Sharan “Fundamentals of Financial Management” Pearson Education

54
5. Dr .N. Premavathy “Financial Management” - Sri Vishnu Publications, Chennai.

6. S.C. Kuchhal “Financial Management” – Chaitanya

7. P.V. Kulkarni & B.G. Satyaprasad “Financial Management” - Himalaya Publishing

House

55
 SEMESTER - VI
CORE PAPER - 15
COST ACCOUNTING - II

Objective:

To understand the basic concepts and methods of Cost Accounting.

UNIT - I

Job, Batch, Contract Costing: Job Costing - definition - Features - Procedure - WIP -
Cost Accumulation, Batch Costing - EBQ, Contract Costing - Definition, Features,
Work Certified and Uncertified - Incomplete Contact - Escalation Clause - Cost Plus
Contract - Contract Account

UNIT - II

Process Costing : Definition - Features - Job Vs Process Costing - Process Account -

Losses - By Products and Joint Products - WIP - Equivalent Units and its Calculation
- Closing WIP with or without Process Loss.

UNIT - III

Operating Costing (Transport Costing): Cost Unit - Cost Classification - Operating

Cost sheet.

UNIT - IV

Marginal Costing: Definition - Advantages and Limitation - Break Even Point -

Margin of Safety - P/V Ratio - Key factor - Make or Buy Decision - Selection of
Product Mix - Changes in Selling Price - Foreign Market Offer - Desired Level of
Profit.

UNIT - V

Reconciliation of Cost and Financial Accounts.

Text Books :(Weightage of Marks = Problems - 80%, Theory - 20%)

1. T.S. Reddy & Hari Prasad Reddy - Cost Accounting - Margham Publications,
Chennai
2. A.Murthy and S. Gurusamy, Cost Accounting 2nd Edition, Vijay Nicole
Imprints Private Ltd., Chennai.
3. A.Murthy and S. Gurusamy, Cost Accounting, Tata McGraw-Hill Publishing
Company Ltd. New Delhi.
4. Tulsian P.C. - Cost Accounting - Tata McGraw Hills.
56
Reference Books:

1. S.P. Jain and Narang - Cost Accounting - Kalyani Publishers, New Delhi
2. S.N. Maheswari - Principles of Cost Accounting - Sultan Chand & sons, New
Delhi
3. S.P. Iyangar - Cost Accounting - Sultan Chand & Sons, New Delhi.

57
 CORE PAPER - 16
WEB TECHNOLOGY

UNIT - I
Internet Basic - Introduction to HTML - List - Creating Table - Linking document
Frames - Graphics to HTML Doc.

UNIT - II
Style sheet - Style sheet basic - Add style to document - Creating Style sheet rules -
Style sheet properties - Font - Text - List - Color and background color - Box -
Display properties.

UNIT - III
Introduction - Object in HTML - Event Handling - Window Object - Document object
- Browser Object - Form Object - Navigator object Screen object - Build in Object -
User defined object.

UNIT - IV
HTML server controls - Anchor, Tables, Forms, Files. Basic Web server Controls -
L.able, Textbox, Button, Image, Links, Check & Radio button, Hyperlink. Data List
Web Server Controls - Check box list, Radio button list, Drop down list, List box,
Data grid, Repeater.

UNIT - V
Request and Response Objects, Cookies, Working with Data - OLEDB connection
class, command class, transaction class, data adaptor class, data set class.

Reference Books:
1. Deitel & Deitel , internet & world wide web How to program, Pearson
Education
2. I. Bayross, Web Enable Commercial Application Development Using
HTML, DHTML, Javascript, Pen CGI, BPB Publications, 2000
3. J. Jaworski, Mastering Javascript, BPB Publications, 1999
4. T. A. Powell, Complete Reference HTML (Third Edition), TMH, 2002
5. G. Buczek, ASP.NET Developers Guide, TMH, 2002

58
 CORE PRACTICAL - 3

WEB TECHNOLOGY LAB

1. Create a simple page introducing yourself how old you are, what you do, what you
like and dislike. Modify the introduction to include a bullet list of what you do and
put list the 5 things you like most and dislike as numbered lists. Create another
page about your favorite hobby and link it to (and from) your main page. Center
something, and put a quote on one of your pages
2. Put an existing image on a web page. Create a table, use a heading and at least one
use of row span/col. span. Color a page and some text within the page. Link to
another site
3. Create a new file called index. html.
 Put the normal HTML document structure tags in the file.
 Give it a title.
 At the bottom of the page (i.e. the last thing between the body tags) put the
following:
 A horizontal rule.
 A Link to your e-mail Address (With your name between the tag) ;
remember to put the link to your E- Mail address within address tags.
 A line break.
 The date. (I have this same structure at the bottom of this page).
 Above this block (which is called the footer), put a title in heading tags.
 Add some text describing yourself (you can split this into multiple
headings and Paragraphs if you wish).
4. Write a script to create an array of 10 elements and display its contents.
5. Create a document that accepts the user’s name in a text field form and displays
the sanie the next time when the user visits the site informing him that he has
accessed the site for the second time, and so on.

59
 INTERNAL ELECTIVE
(to choose one out of 3)
PAPER - 2
A. INCOME TAX LAW AND PRACTICE - II
Objective:
To enable the students to have a knowledge of law of practice of Income tax.

UNIT - I

Capital gains

What are capital assets? - What are not capital assets? - kinds of capital assets -
transfer u/s 2 (47) - cost of acquisition - cost of improvement - computation of short
term capital gain - computation of long term capital gain - exemptions from capital
gains.
UNIT - II

Income from other sources

Specific incomes chargeable to tax - general incomes chargeable to tax - Interest on

securities - Interest exempt from tax u/s 10 (15) - deductions allowed from Income
from other sources - computation of income from other sources.
UNIT - III

Clubbing of Incomes and Set off and carry forward of losses

Income transfer without asset transfer - cross transfer -transfer for the benefit of son’s
wife - capital gain on an asset gifted before marriage - gifted money used for
construction of house by spouse - income including losses - clubbing of business
income - clubbing of minor’s income - computation of total income. Provisions relating
to set off of losses- Provisions relating to set off and carry forward of losses -
unabsorbed depreciation - order of set off - computation of total income.
UNIT - IV

Agricultural Income and Deductions from gross total income

Meaning of agricultural income - types of agricultural income - income from growing

and manufacturing rubber - income from growing and manufacturing coffee - income
from growing and manufacturing tea - income of a sugar mill growing its own
sugarcane - computation of tax of an assessee having agricultural income. Permissible
deductions from gross total income - section 80C, 80CCC, 80CCD, 80D, 80DD,
80DDB, 80E, 80G, 80GG, 80GGA, 80QQB, 80RRB, 80U.

UNIT - V

Assessment of Individuals and Assessment procedures

Sources of income of an individual - computation of total income and tax liability of
an individual. Filing of returns - permanent account number (PAN) -Usage of PAN -
TDS - types of assessment - self assessment - Best judgement assessment - Income
escaping assessment (reassessment) - Advance
60 payment of tax
Note: Questions in Sec. A, B & C shall be in the proportion of 20:80 between Theory
and Problems.

Text books

1. Gaur & Narang, Income Tax Law & Practice, Kalyani Publishers.
2. Murthy.A,IncomeTaxLaw&Practice,VijayNicoleImprintsPvt.Ltd.Chennai
3. Reddy, T.S. &Hariprasad Reddy, Y, Income Tax Theory, Law & Practice, Margham
Publications, Chennai.

Reference books

1. Mehrotra-Income Tax Law & Accounts, Sahithiya Bhavan Publications.

2. Vinod, K.Singhania, Students Guide to Income Tax, Taxman Publications Pvt. Ltd.

61
 INTERNAL ELECTIVE
PAPER - 2
B. BUSINESS ENVIRONMENT
UNIT - I

The concept of Business Environment - Its nature and significance - Brief overview of
political - Cultural - Legal - Economic and social environments and their impact on
business and strategic decisions.

UNIT - II

Political Environment - Government and Business relationship in India - Provisions of

Indian constitution pertaining to business

UNIT - III

Social Environment - Cultural heritage - Social attitudes - impact of foreign culture -

castes and communities - Joint family systems - Linguistic and Religious groups -
Types of Social Organization

UNIT - IV

Economic Environment - Economic Systems and their impact of Business - Macro

Economic Parameters like GDP - Growth Rate - Population - Urbanization - Fiscal
deficit - Plan investment - Per capita Income and their impact on business decisions

UNIT - V

Financial Environment - Financial System - Commercial banks - RBI - IDBI - Non-

Banking Financial Companies NBFC’s

Text Books:
1. Dr. S. Sankaran - Business Environment. Margham Publications, Chennai
2. Aswathappa - Business Environment, Himalaya Pub. House, 2009.

Reference Books:
1. Dasgupta and Sengupta - Government and Business in India.
2. Srinivasan K - Productivity and Social Environment.
3. International Business Environment - Prentice - Hall of India.
3. Dhanabakiyam & M. Kavitha, Business Environment, Vijay Nicole Imprints
Pvt. Ltd. Chennai.

62
 INTERNAL ELECTIVE
PAPER - 2
C. SERVICES MARKETING

Objective:
To enable the students to acquire a deep knowledge in services marketing.
UNIT - I
Concept of service - Meaning, definitions - Components and types - Service Vs
goods - Service Marketing mix characteristics - Advertising - objectives -
Advertising message and media selection - merits - personal selling - process -
Advantages
UNIT - II
Physical evidence - Essential and peripheral evidence - Guidelines for physical
evidence - Managing demand and supply Capacity constraints - demand patterns -
Capacity planning and types - Managing capacity to match demand - Managing
demand to match capacity
UNIT - III
Pricing in services - objectives - types of pricing - characteristics and factors
affecting pricing decisions - customer relationship marketing - objectives and
requisites - benefits
UNIT - IV
Quality of service - five dimensions of quality - Gap analysis and causes for customer
gap - key factors leading to Customer Gap - Provider Gaps
UNIT - V
Marketing of Services by Insurance business - Banks - Education - Tourism -
Transport.

REFERENCE BOOKS:
1. S.M.Jha, Services Marketing, Himalaya Publications, New Delhi
2. M.K.Rampal & S.L.Gupta, Services Marketing, Galgotta Pub. House
3. Dr.B.Baly, Services Marketing, S. Chand & Co., New Delhi
4. Vasanthi Venugopal & Raghu V.N, Services Marketing, Himalaya
Publications, New Delhi.
5. Dr.L. Natarajan, Services Marketing, Margham Publications, Chennai.

63
 INTERNAL ELECTIVE
(To choose any 1 out of 3)
PAPER - 3
A. SOFTWARE ENGINEERING

UNIT - I
Introduction - Evolving Role of Software - Changing Nature of Software - Software
Myths; a Generic View of Process: Layered Technology - Process Models: Waterfall Model
- Evolutionary Process Models.

UNIT - II
Requirements Engineering: Tasks - Initiating the Requirements Engineering Process -
Eliciting Requirements - Building the Analysis Model - Requirements Analysis - Data
Modeling Concepts.

UNIT - III
Data Engineering: Design Process and Design Quality - Design Concepts - The
Design Model Creating an Architectural Design: Software Architecture - Data Design
-Architectural Design - Mapping Data Flow into Software Architecture; Performing
User Interface Design: Golden Rules.

UNIT - IV
Testing Strategies: Strategic Approach to Software Testing- Test Strategies for
Conventional and Object Oriented Software - Validation Testing - System Testing -Art
of Debugging. Testing Tactics: Fundamentals - White Box- Basis Path - Control
Structure - Black Box Testing Methods

UNIT - V
Project Management: Management Spectrum - People - Product - Process - Project.
Estimation: Project Planning Process - Resources - Software Project Estimation -
Project Scheduling - Quality Concepts - Software Quality Assurance - Formal
Technical Reviews.

TEXT BOOK:
1. Roger S Pressman, “Software Engineering - A Practitioner’s Approach”, Sixth
Edition, McGraw Hill International Edition, New York: 2005.
REFERENCES:

1. Ian Somerville, “Software Engineering”, 7th Edition, Pearson

Education, 2006.
2. Mall Rajib,” Software Engineering”, 2/E, PHI, 2006.

64
 INTERNAL ELECTIVE
PAPER - 3
B. DATA MINING

UNIT - I

Data Mining - Introduction - Meaning- importance of Data mining - various kinds of

data - Data Mining Functionalities - Various kinds of Patterns - Pattern
Interesting Classification of Data mining Systems - Data mining Task Primitives -
Integration of Data Mining System - Major issues in Data Mining.
UNIT - II

Data Processing - Process the Data Descriptive Data Summarization -

Measuring Central Tendency Dispersion of Data Graphic Displays of -Basic
Descriptive Data Summaries Data Cleaning Data Integration and Transformation
data Reduction Data Discrimination - Concept Hierarchy Generation
UNIT - III

Data Warehouse OLAP Technology An overview - Data Warehouse

Multidimensional Data Model Data Warehouse Architecture Data Warehouse
Implementation from Data Warehouse to Data mining
UNIT - IV

Mining - Frequent Patterns Associations Correlations - Basic Concepts Road

Map Efficient Scalable Frequent Item set Mining methods Mining - Various Kinds
of Association rules Analysis - Association mining to Correlation Constrain
Based Association mining
UNIT - V
Applications Trends - Data mining Applications Data mining - System Products
Research Prototype Additional Themes on Data Mining Social impact of Data
mining Trends in Data mining
Text Book:
1. Data Mining ( Concepts and Techniques ) Second Ed (Chapter 1,2,3,5,11)
Author: Jiawei Han and Micheline Kamber Publishers: Morgan
Kaufmann Publishers (An imprint of Elsevier)
Reference Books:
1. Data Mining (Next Generation Challenges and Future Directions) Author:
Karguta, Joshi, Sivakumar & Yesha Publishers: Printice Hall of India (2007)
2. Data Mining (Practical Machine Learning Tools and Techniques (Second Edition)
Author: Ian H. Witten &Eibe Frank Publishers: Morgan Kaufmann Publishers
(An imprint of Elsevier)
3. Data Warehousing, Data mining & OLAP (Edition 2004) Author: Alex Benson,
Stephen V. Smith Publishers: Tata McGraw
65 - Hill
 INTERNAL ELECTIVE

PAPER - 3

INTERNET OF THINGS

Objectives:

This course presents the Introduction to IoT, M2M,IoT Architecture, IoT

Model And Views, IOT protocols and Real world design constraints enable the
students to learn the concepts of IoT.
UNIT - I

INTRODUCTION TO IoT

Objective: To understand the fundamentals of Internet of Things.

Introduction to Internet of Things -Definition and Characteristics of IoT- Physical

Design- Logical Design-IoT Enabling Technologies -IoT Levels & Deployment
Templates - Domain Specific IoTs - Home - City - Environment - Energy - Retail -
Logistics - Agriculture - Industry - health and Lifestyle.

UNIT - II

M2M and IoT ARCHITECTURE

Objective: To understand the M2M and IoT Architecture

IoT and M2M - Difference between IoT and M2M -SDN -IoT System Management
with NETCONF-YANG-IoT Platforms Design Methodology - M2M high-level ETSI
architecture - IETF architecture for IoT- OGC architecture -Service Oriented
Architecture - IoT reference architecture

UNIT - III

IoT MODEL AND VIEWS

Objective: To understand the IoT Model And Views

IoT reference model - Domain model - information model - functional model -

communication model - Functional View - Information View - Deployment and
operational View - other relevant architectural views - data representation and
visualization.

UNIT - IV

IoT PROTOCOLS

66
Objective: To learn about the basics of IOT protocols.

Protocol Standardization for IoT - Efforts - M2M and WSN Protocols - SCADA and
RFID Protocols - Unified Data Standards - Protocols - IEEE 802.15.4 - BACNet
Protocol - Modbus- Zigbee Architecture - Network layer - 6LowPAN -CoAP -
Security

UNIT - V

REAL-WORLD APPLICATIONS

Objectives: Analyze applications of IoT in real time scenario.

Real world design constraints - Applications - Asset management, Industrial

automation, smart grid, Commercial building automation, Smart cities - participatory
sensing - Data Analytics for IoT - Software & Management Tools for IoT Cloud
Storage Models & Communication APIs - Cloud for IoT- Amazon Web Services for
IoT.

TEXT BOOKS:

1. “Interconnecting Smart Objects with IP: The Next Internet”, Jean-Philippe

Vasseur, Adam Dunkels, Morgan Kuffmann, 2010.

2. Internet of Things - A Hands-on Approach, ArshdeepBahga and Vijay

Madisetti, Universities Press, 2015.

3. Getting Started with Raspberry Pi, Matt Richardson & Shawn Wallace,
O'Reilly (SPD), 2014.

REFERENCES:

1. “Internet of Things - A hands-on approach‖”, ArshdeepBahga, Vijay

Madisetti, Universities Press, 2015

2. “Architecting the Internet of Things‖,”DieterUckelmann, Mark Harrison,

Michahelles, Florian (Eds), Springer, 2011.

3. “The Internet of Things in the Cloud: A Middleware Perspective‖”, Honbo

Zhou, CRC Press, 2012.

4. "From Machine-to-Machine to the Internet of Things - Introduction to a

New Age of Intelligence", Jan Ho ̈ ller, VlasiosTsiatsis, Catherine Mulligan,
Stamatis , Karnouskos, Stefan Avesand, David Boyle, Elsevier, 2014.

67
 5. “The Internet of Things - Key applications and Protocols”, Olivier Hersent,
David Boswarthick, Omar Elloumi ,Wiley, 2012.

SKILL BASED SUBJECT

PAPER - 4
INDUSTRIAL
RELATIONS

Objective: To enable the students to learn the concepts of Industrial

Relations including trade unions, collective bargaining and various labour
enactments.

UNIT - I
Industrial Relations (IR)

Concept of Industrial Relations; Nature of Industrial Relations; Objectives of

IR; Factors affecting IR in changing Environment, Evolution of IR in India; Role of
State; International Dimensions of IR.

UNIT - II

Trade Union

Trade Union: Origin and growth, unions after Independence, unions in the era of
liberalization; Factors affecting growth of Trade Unions in India, Major Provisions
of Trade Union Act 1926.

UNIT - III

Collective Bargaining and Worker’s Participation in Management

Collective Bargaining: Meaning, Nature, Types, Process and Importance of

Collective Bargaining Status of Collective Bargaining in India, Functions and
role of Trade Unions in Collective bargaining.

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Workers’ Participation in Management: Consent, practices in India,
Works Committees, Joint management councils; Participative Management and co-
ownership; Productive Bargaining and Gain Sharing.

UNIT - IV

The Industrial Disputes Act, 1947:

Definitions of Industry, workman, and Industrial Dispute; Authorities under the

Act; Procedure, Powers and Duties of Authorities; Strikes and Lock outs; Lay-off
and Retrenchment; Provisions relating to Layoff, Retrenchment, and closure.

UNIT - V

The Factories Act, 1948:

Provisions relating to Health, Safety, Welfare facilities, working hours, Employment

of young persons, Annual Leave with wages.

Text Books:

1. B. Nandhakumar, Industrial Relations and Labour Welfare and Labour

Laws - Vijay Nicole Imprints Private Ltd., Chennai.
2. JP Sharma, Simplified Approach to Labour Laws, Bharat Law House (P)
Ltd.

Reference Books:

1. PK Padhi, Industrial Relations and Labour Law, PHI Learning.

2. Arun Monalppa, Industrial Relations and Labour Law, McGraw Hill Education.
3. SC Srivastav, Industrial Relations and Labour Law, Vikas Publishing House.
4. C.S. Venkata Ratnam, Industrial Relations, Oxford University Press.
5. P.L. Malik’s Handbook of Labour and Industrial Law, Vol 1 and Vol 2,
Eastern Book Company.

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