UNIVERSITY OF MADRAS

B.Com. Bank Management

(With effect from the academic year 2018-2019)
ANNEXURE-II
SCHEME OF EXAMINATION:
SEMESTER I

External
Ins Hrs
Course Name of subject

Credits

Total
content

CIA
PART 1 Language Paper – I 4 3 25 75 100

PART II English Paper – I 4 3 25 75 100

Core Paper I :Financial Accounting 6 4 25 75 100
PART III Core Paper II : Business Communication 6 4 25 75 100
Allied Paper I : Business Economics 6 5 25 75 100
* Basic Tamil / Advanced Tamil / NME 2 2 25 75 100
PART IV Soft Skill – I 2 3 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
Ins Hrs

Credits
Course Name of subject

Total
CIA
content

PART I Language Paper – II 4 3 25 75 100

PART II English Paper – II 4 3 25 75 100

PART III Core Paper III : Principles of Management 6 4 25 75 100
Core Paper IV : Practical Auditing 6 4 25 75 100
Allied Paper II : International Economics 6 5 25 75 100
Basic Tamil / Advanced Tamil / NME 2 2 25 75 100
PART IV Soft Skill - II 2 3 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
 SEMESTER III

External
Ins Hrs

Credits
Course Name of subject

Total
CIA
content

Core Paper V :- Corporate Accounting 6 4 25 75 100

Core Paper VI : Business Laws 5 4 25 75 100
PART III Core Paper VII : Banking Theory Law and Practice 5 4 25 75 100

Core Paper VIII : Management Accounting 5 4 25 75 100

Allied Paper – III: 6 5 25 75 100

1Indian Economy-I (or)
2.Business Mathematics – I
Environmental Studies 1 Examination will be
PART IV held in Semester IV
Soft Skill – III 2 3 50 50 100

SEMESTER IV

External
Course Name of subject

Ins Hrs

Credits

Total
content

CIA
Core Paper IX : Advanced Corporate Accounting 6 4 25 75 100
Core Paper X :Financial Services 5 4 25 75 100
Core Paper XI : Indirect Taxation 5 4 25 75 100
PART III
Core Paper XII : Company Law 5 4 25 75 100

Allied Paper 1V: 6 5 25 75 100

1. Indian Economy-II ( or )
2.Business Mathematics - II
PART IV Environmental Studies 1 2 25 75 100
Soft Skill – IV 2 3 50 50 100
 SEMESTER V

External
Course Name of subject

Ins Hrs

Credits

Total
content

CIA
Core Paper XIII : Income Tax law and Practice-I 6 4 25 75 100
Core Paper XIV: Banking Theory Regulatory 6 4 25 75 100
Mechanism
PART III Core Paper XV: Portfolio Management 5 4 25 75 100

Core Paper XVI : International Banking 6 4 25 75 100

Elective Paper I: 6 5 25 75 100
1. Credit and Risk Management in Banking (or)
2. Visual Basic Programming
PART V Value Education 1 2 25 75 100

SEMESTER VI

Course Name of subject

External
Ins Hrs

Credits
content

Total
CIA
Core Paper –XVII : Marketing of Banking 6 4 25 75 100
Services
Core Paper XVIII : Technology in Banking 6 4 25 75 100
PART III
Core Paper XIX : Income Tax Law and 5 4 25 75 100
Practice- II
Core Paper XX : Treasury Management 6 4 25 75 100
Elective Paper II :
1Customer Relationship Management ( or) 6 5 25 75 100
2.Visula Basic Practicals 40 60 100
PART V Extension Activities 1 1

*****
AC.F’16
 UNIVERSITY OF MADRAS
B.Com. Bank Management
(With effect from the academic year 2018-2019)
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, Sultan Chand & Sons, New Delhi.
2. Jain & Narang, Financial Accounting, Kalyani Publishers, New Delhi.
3. Reddy, T.S & Murthy, A. Financial Accounting, Margham Publications, Chennai.
4. Shukla & Grewal, Advanced Accounting, S. Chand & Co. New Delhi.
5. Parthasarathy, S. & Jaffarulla, A. Financial Accounting, Kalyani Publishers, New Delhi

E-Resources
www.accountingcoach.com
www.accountingstudyguide.com
www.futureaccountant.com
www.onlinelibrary.wiley.com
 Core Paper II - BUSINESS COMMUNICATION
Objectives No of Credits : 4
To facilitate the students to understand the concept of Communication.
To know the Basic Techniques of the Modern forms of Communication.

Unit I : Communication
Definition - Methods - Types - Principles of Effective Communication - Barriers to
Communication - Business letters - lay out.
Unit II : Business Letters
Meaning - Kinds of Business Letters - Application for a situation - Interview - Appointment
letter - Acknowledgement - Promotion - Enquiries - Reply Letter to Enquiries - Orders -
Sales Letter - Circular Letter - Complaints Letter.
Unit III : Correspondence
Bank Correspondence - Insurance Correspondence - Agency Correspondence -
Correspondence with Share Holders & Directors.
Unit IV : Reports and Meetings
Reports - Meaning - Writing of Reports - Meetings - Agenda - Minutes - Memorandum -
Office order - Circular Notes.
Unit V : Forms of Communication
Modern forms - Fax - email - video conference - internet - websites - uses of the various
forms of communication.
Suggested Readings
1. Rajendra Paul & Korlahalli, J.S. Essentials of Business Communication,
Sultan Chand & Sons, New Delhi.
2. Shirley Taylor, Communication for Business, Pearson Publications, New Delhi.
3. Bovee, Thill, Schatzman, Business Communication Today - Peason Education Private
Ltd - New Delhi.
4. Penrose, Rasbery, Myers, Advanced Business Communication, Bangalore.
5. Simon Collin, Doing Business on the Internet, Kogan Page Ltd, London.
6. Mary Ellen Guffey, Business Communication - Process and Product, International
Thomson Publishing, Ohio.
7. Sundar, K. & Kumararaj, A, Business Communication, Vijay Nicole Imprints Pvt. Ltd.,
Chennai.

E-Resources
www.newagepublishers.com
www.managementstudyguide.com
www.businesscommunication.org
www.smallbusiness.chron.com
 Allied Paper – I BUSINESS ECONOMICS
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 – Discrimination monopoly – Monopolistic Competition – Oligopoly – Pricing
objectives and Methods

Recommended Texts
1. S.Shankaran, Business Economics - Margham Publications - Ch -17
2. P.L. Mehta, Managerial 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.
 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), BCom(ISM) & B.Com (Marketing Management)
I SEMESTER
1. BASICS OF COMPUTER
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.,
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.
 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.

Books for reference :

Text books on

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

 II SEMESTER

Core Paper III - 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
 Core Paper IV - 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.
SuggestedReadings
1. Auditing, D.P. Jain Konark Publishers Pvt. Ltd.
2. Auditing, Principles and Practice, Ravinder Kumar and Virender Sharma, Eastern
Economy Edition.
3. Practical Auditing, B.N. Tandon, Sultan Chand and Co., New Delhi.
4. Contemporary Auditing, Kamal Gupta, Tata Mc Graw Hill.
5. Practical Auditing, Dinkar Pagare, Sultan Chand & Sons
6. Sundar. K & Paari. K, Practical Auditing, Vijay Nicole Imprints Pvt. Ltd. Chennai
E-Resources
http://www.osbornebooksshop.co.uk/p/auditing_tutorial
www.mu.ac.in
www.learnthat.com
 Allied Paper – II INTERNATIONAL ECONOMICS

UNIT I

International Trade – Importance of International Trade, Theories of Foreign

Trade:- Theories of Adam Smith, Ricardo, Haberler‟s Hechsher -Ohlin

UNIT II

Balance of Trade, Balance of Payment – Concepts – Causes of Disequilibrium,

Methods to Correct Disequilibrium – Fixed and Floating Exchange Rates – Euro – Dollar
Marketing (An Over View)

UNIT III

Export Management – Export Procedure and Documents – Export Finance –

Export Promotion – Export Pricing

UNIT IV

International Economic Organizations and its Functions

IMF, IDA, IFA, IBRD, ADB, UNCTAD, UNIDO

UNIT V

WTO and Trade Liberalization – Liberalization of Trade in Manufacturing and in

Agricultural Trade – TRIPS, TRIMS – Indian Patent Law

Recommended Texts

1. Francis Cherunilam, International Trade and Export Management - Himalaya

Publishing House - Mumbai – 04.
2. Paul.R.Krugman and Maurice Obstfeld, International Economics (Theory and
Policy) - Pearson Education Asia - Addison Wesley Longman (P) Ltd -Delhi – 92.
3. Robert J.Carbaugh, International Economics - Thomson Information Publishing
Group - Wadsworth Publishing Company - California.
4. H.G. Mannur, International Economics – Vikas Publishing House (P) Ltd - New
Delhi -14.
 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:

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.
 3. FUNDAMENTALS OF DISASTER MANAGEMENT

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.
 4. CONCEPT OF SELF HELP GROUPS
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.
 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.

SuggestedReadings
1. Gupta, R.L & Radhaswamy, M, Advanced Accounts, Sulthan Chand, New Delhi.
2. Jain, S.P & Narang, N.L., Advanced Accounting, Kalyani Publications.
3. Reddy T.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
 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.

SuggestedReadings
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. Badre Alam, S. & Saravanavel, P. Mercantile Law
5. Pillai, R.S.N. & Chand, S, Business Law, S Chand & Co, Delhi
6. Ramaswamy, K.N., Business Law, S Chand & Co, Delhi
7. Shukla, M.C, Business Law, S. Chand & Co.
8. Balachandran. V & Thothadri.S, Business Law, Vijay Nicole Imprints Pvt. Ltd. Chennai

E-Resources
www.cramerz.com
www.digitalbusinesslawgroup.com
http://swcu.libguides.com/buslaw
http://libguides.slu.edu/businesslaw
 Core Paper VII - BANKING THEORY, LAW AND PRACTICE
Objectives No of Credits : 4
To facilitate the understanding of the origin and the growth of the Indian Banking
System.
To understand the Modern day Developments in Indian Banking Sector.
UNIT I : Introduction to Banking
History of banking - Components of Indian banking - Indian banking system - Phases of
development - Banking structure in India - Payment banks and Small Banks - Commercial
banking - Definition - Classification of banks. Banking system - Universal banking -
Commercial Banking - functions - Role of Banks in Economic Development. Central Banking
- Definition - Need - Principles - Central Banking Vs. Commercial banking - Functions of
Central bank.

UNIT II : RBI
Establishment - Objective - Legal framework - Functions - SBI - Origin and History -
Establishment - Indian subsidiaries - Foreign subsidiaries - Non-banking - Subsidiaries -
Personal banking - International banking- Trade financing - Correspondent banking.
Co-operative banks - Meaning and Definition - Features - Co-operative banks Vs Commercial
banks - Structure.

UNIT III : e - banking

Meaning - Services - e-banking and Financial services - Initiatives - Opportunities - Internet
banking - Meaning - Internet banking Vs Traditional banking - Services - Drawbacks - Frauds
in Internet banking. Mobile banking - Meaning - Features - Services - Security issues -
Electronic Mobile Wallets. ATM - Evolution - Concept - Features - Types - Mechanism -
Functions. Electronic money - Meaning - Categories - Merits of e-money - Electronic Funds
Transfer (EFT) system - Meaning - Steps - Benefits.

UNIT IV - Bank Account :

Opening - Types of accounts - FDR - Steps in opening Accounts - Savings Vs Current
Account - „Donatio Mortis Causa‟ - Passbook - Bank Customer Relationship - Special Types
of customers - KYC norms. Bank Lending - Lending sources - Bank Lending Principles -
Forms of lending - Loan evaluation process - Securities of lending - Factors influencing
Bank lending - Negotiable Instruments - Meaning - Characteristics - Types. Crossing -
Definition - Objectives - Crossing and negotiability - Consequences of crossing.

UNIT V - Endorsement
Meaning - Components - Kinds of Endorsements - Cheques payable to fictitious persons -
Endorsement by legal representative - Negotiation back - effect of endorsement - Rules
regarding endorsement. Paying banker - Banker‟s duty - Dishonoring of cheque - Discharge
of paying banks - Payment of a crossed cheque - Material alteration - Statutory protection
under Section 85 - Refusal of cheque payment. Collecting Banker - Statutory protection
under section 131 - Collecting banker‟s duty - RBI instructions - Paying banker Vs Collecting
Banker - Customer grievances - Grievances redressal - Banking Ombudsman.

SuggestedReadings
1. Gurusamy S, Banking Theory: Law and Practice, Vijay Nicole Publications, 2015, Chennai
2. Clifford Gomez, Banking and Finance, Theory, Law and Practice, Jain Book Agency, 2010, Mumbai
3. Gupta, R K BANKING Law and Practice, Jain Book Agency, 2001, New Delhi
4. Sundaram and Varshney, Banking Theory Law and Practice, Sultan Chand Co, 2010, New Delhi
5. Maheswari, S.N. Banking Law Theory and Practice, Kalyani Publications, 2011, Mumbai
6. Santhanam B, Banking Theory: Law and Practice, Margam Publications
E Resources
www.lawcommissionof india.nic.in
www.rbi.org
www.bankingombudsman.org
 Core Paper VIII - 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. Charles T. Horngren and Gary Sundem, N, Introduction to Management Accounting,
Prentice Hall
3. Murthy A andGurusamy S, Management Accounting- Theory & Practice, Vijay Nicole
Imprints Pvt. Ltd. Chennai
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
 .
Allied - III (1) Indian Economy – I

UNIT-I

Economic growth and Economic Development , Features of a developing

Economy – Indicators of Economic Development.

UNIT-II

National Income – Trends – Structural changes – Regional Development

Disparities.

UNIT-III

Major problems of Indian Economy – Poverty and Inequality – Unemployment –

Population.

UNIT-IV

India‟s planned economy – Objectives strategies – Financing , Achievements

and failures.

UNIT-V

Infrastructure for Development – Transport, Communication, Power, Irrigation.

Social infrastructure – Education , Primary health.

REFERENCE BOOKS

1. Indian Economy – I..C. Dingra

2. Indian Economy – S.Shankaran
3. Indian Economy – Ruddar Datt and K.P.M. Sundharam
4. Indian Economy – Problem of Development and Planning, A.N. Agarwal
 (2) Business Mathematics - I

Unit – I

Theory of Sets

Set Theory – Definition, Elements and Types of Sets, Operations on Sets,

Relations and Functions of Sets

Unit – II

Algebra

Ratio, Proportion and Variations

Unit – III

Permutation and Combination, Binominal Theorem, Exponential and Logarithmic

Series

Unit – IV

Differential Calculus

Differentiation – Meaning -, Rules: Maxima and Minima of Univariate Functions:

Application of Maxima and Minima in Business

Unit – V

Interest and Annuity – Banker‟s Discount – Binary Number System

REFERENCE BOOKS:

1. Business Mathematics – P.R.Vittal

2. Business Mathematics – D.C. Sancheti and V.K. Kapoor
3. Business Mathematics – B.M. Agarwal
4. Business Mathematics – R.S. Soni

Note: No Theory Questions to be asked

 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 : Special Accounts

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.

Suggested Readings:
1.Gupta,R.L.&Radhaswamy,M.,AdvancedAccounts,SulthanChand&Sons,
NewDelhi.
2.Jain,S.P.&NarangK.L.,AdvancedAccounts-KalyaniPublishers.
3.Reddy,T.S&Murthy,A,CorporateAccounting,MarghamPublications,Chennai.
4.Shukla,M.C.&Grewal,J.S,AdvancedAccounts,S.ChandandCompany,NewDelhi

E-Resources
www.accountingcoach.com
www.accountingstudyguide.com
www.futureaccountant.com
www.education.svtuition.org
 Core Paper X - 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.
SuggestedReadings
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.Rajesh Kothari,Financial Services in India: Concept and Application,
Sage publications, 2012,NewDelhi.
5.MadhuVij&SwatiDhawan,MerchantBankingandFinancialServices,JainBook
Agency,2000,Mumbai
6.VasantDesai,FinancialMarketsandFinancialServices,HimalayanPublishingHouse
Pvt Ltd,2000,Mumbai
7.Santhanam B, Financial Services, Margam Publications,

E- Resources
www.rbi.org
www.sebi.org
www.nse.org
 Core Paper : XI - INDIRECT TAXATION

Objectives No of Credits : 4
1.To make the students to gain Knowledge of the Principles of Indirect Taxation
2.To enable the students to gain knowledge of Goods and Services Tax(GST)
3.To highlight the students about Customs duty.

Unit I : Introduction
History and Objectives of Taxation –Tax Systems in India – Direct & Indirect Taxes –
Meaning and Types -Powers of Union and States to levy taxes.

Unit II: GST- Overview & Concepts

Background behind implementing GST – The need for GST- Business impact –Benefits
of GST-SGST-CGST and IGST – Taxes covered by GST- Definitions - Scope and
Coverage Scope of supply-Levy of tax - Rate Structure –Taxable Events.

Unit III: GST- Taxation/Assesment Proceedings

Return – Refunds - Input Tax Credit - Reverse charge Mechanism, Transitional
Provisions composition under GST- Administrative structure of GST - Officers as per
CGST Act - Officers as per SGST Act - Jurisdiction - Appointment Powers.

Unit IV: GST- Audit

Assessment and Audit under GST – Demands and Recovery – Appeals and revision –
Advance ruling Offences and Penalties.

Unit V: Customs duty

The customs duty –Levy and collection of customs duty –Organisations of custom
departments -Officers of customs – powers – Appellate Machinery – Infringement of the
Law –Offences and penalties - Exemptions from duty Customs duty draw back – duties
free Zones.

SUGGESTED READINGS
1. Swetha Jain GST Law&Practice Taxmann Publishers. July 2017
2.V.S.Daty-GST-Input Tax Credit- Taxmann Publishers. 2nd Edition.Aug 2017
3.C.A.Anurag Pandy-Law & Practice of GST- Sumedha Publication House 2017
4.Dr.Vandana Banger- Beginner's- GuideAadhaya Prakahan Publishers- 2017
5.Dr.M.Govindarajan-A Practical Guide-Centax publishers- July 2017.

E-Resources.
1WWW.gstjockey.com
2.WWW.gst.gov.in
3. http:gstpanacea.com
4..http//taxheal.com
 Core Paper XII - COMPANY LAW

Objectives No of Credits : 4
To enlighten the students on the Provisions governing the Company Law.
To make the students aware on the recent amendements to Companies Act.

Unit I : Joint Stock Company

Meaning - Kinds of Companies (Special Provisions with respect to Private Company,
Public Company, One Person Company, Small Company, Dormant Company) -
Formation - Memorandum of Association - Contents - Restriction on “Other Objects” -
Doctrine of Ultra Vires - Articles of Association - Contents - Prospectus - Contents - Types
(Statement in Lieu of Prospectus, shelf Prospectus, Red Herring Prospectus) - Underwrit-
ing - Book Building Process - Green Shoe Option - E-Filing - Dematerialisation.

Unit II : Share Capital and Debentures

Meaning of Shares - Kinds of Shares - Voting rights - Issue of shares at a Premium and
Discount - Partly paid shares - Bonus Shares - Rights shares - Sweat Equity Shares.
Debentures - Meaning - Types.

Unit III : Managerial Personnel

Directors - Women Directors - Independent Directors - Director Identification Number -
Other Key Managerial Personnel - Related Party Transactions.

Unit IV : Meetings and Resoultions

Meeting - Statutory Meeting - Annual General Meeting - Extraordinary General Meeting -
Notice of Meeting - Quorum - Proxy - Board of Directors Meeting - Committee - Types of
Committee - Audit Committee - Stake Holders Relationship Committee - Corporate
Social Responsibility Committee. Resolutions - Ordinary Resolution - Special Resolution
- Resolution requiring special notice.

Unit V : Winding up of Company

Modes of Winding up - Winding up by the Court - Voluntary Winding up - Types - Members
Voluntary Winding up - Creditors Voluntary Winding up. National Company Law Appllate
Tribunal.
SuggestedReadings
1. Kapoor, N.D., Business Laws, Sulthan Chand and Sons, New Delhi.
2. Sreenivasan,M.R. Business Laws, Margam Publications, Chennai.
3. Dhandapani, M.V. Business Laws, Sultan Chand and Sons, New Delhi.
4. Avatar Singh, Company Law, Eastern Book Company
5. Shukla, M.C. & Gulshan, S.S., Principles of Company Law
6. Badri Alam, S & Saravanavel, Company Law, Himalaya Publications
7. Gogna, P.P.S., Text Book of Company Law, S. Chand & Co.
8. Gaffor & Thothadri, Company Law, Vijay Nicole Imprints Pvt. Ltd. Chennai
E-Resources
www.mca.gov.in
www.companyliquidator.gov.in
www.companyformationinindia.co.in
www.iepf.gov.in
 Allied - IV (1) INDIAN ECONOMY-II

UNIT – I

Agriculture – Contribution to economic development, green revolution, agriculture

productivity; land reforms; sources of farm credit;- Food subsidy and public distribution
system.

UNIT – II

Industry – Role of industries in economic development; - Industrial development

under the planning regime. New economic policy 1991. Role of public sector and
restructuring the public sector. Role of small scale industries in economic development.

UNIT - III

Foreign Trade: Composition, direction, and EXIM policy

UNIT – IV

Public Finance: Fiscal policy – Components, fiscal policy in the liberated era.

UNIT – V
Information technology (IT) Industry- Information technology and
knowledge Economy – Growth and present state of IT industry in India – Future
prospects of IT industry.

REFERENCE BOOKS:

1. Indian Economy – I.C.Dingra

2. Indian Economy – S.Shankaran
3. Indian Economy – Ruddar Datt and K.P.M.Sundharam
4. Indian Economy – Problem of Development and Planning – A.N.Agarwal
5. Indian Economy – Its Development Experience – S.K.Misra and V.K.Puri.
6. Indian Economy - 2008 58th Editions By Rudder Datt and KPM. Sundram
P.xiv-Part –IV Indian Industries 37th Chapter pp 643-655.”
 (2) BUSINESS MATHEMATICS – II

Unit – I

Plane Analytical Geometry: - Cartesian coordinate system: Length of a Line

Segment – Section Formulae (Ratio) – Graduate of a Straight Line – Equations of a
Straight Line

Unit – II

Arithmetic, Geometric and Harmonic Progressions

Unit – III

Integral Calculus: Integration, Meaning and Rules of Integration – Integration by

Substitution and by Parts – Indefinite and Definite Integration – Application in Business
(Trigonometric Functions to be excluded)

Unit – IV

Interpolation: Binomial, Newton and Lagrange‟s Method

Unit – V

Matrices – Meaning and Operations – Matrix inversion – Solutions to Linear

Equations – Payroll, Wages and Commission

REFERENCE BOOK:

1. Business Mathematics – P.R. Vittal

2. Business Mathematics – D.C. Sancheti and V.K. Kapoor
3. Business Mathematics – B.M. Agarwal
4. Business Mathematics – A.P. Varma
5. Business Mathematics – R.S. Soni

Note: No Theory Questions to be asked

 V SEMESTER

Core Paper XIII – 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 - Special 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.
SuggestedReadings
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. 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
 Core Paper XIV - BANKING THEORY REGULATORY MECHANISM

Objectives No of Credits : 4
To make the students understand of the concept of the Banking structure.

To enable the students to know the relationship between the Banking theory
reforms & Monetary policy.

UNIT I: Introduction
Banking Regulation Act 1949 - Title and Scope of the Act - RBI Act 1934 - Role of
RBI as a Regulatory Mechanism.

UNIT II : Financial Reforms

Financial Sector Reforms - Sakhmoy Chakravarthy Committee 1985 - Narasimman
Committee Report I and 11- Prudential Norms: Capital Adequacy Norms- Classification
of Assets and Provisioning.

UNIT III : Rationalization of Interest Rates

Meaning - Structures of Interest Rates (Short - Term and Long - Term) - Impact on
Savings and Borrowings.

UNIT IV : Monetary Policy

Monetary Policy - Regulatory Measures - Concept of Money Supply - Regulation of Money
Supply through Bank Rate - Open Market Operations and CRR and their Effectiveness.

UNIT V : NBFC
Growth - Role - Failures of NBFC - Current RBI‟s Regulations on NBFC.

Suggested Readings
1. Indian Institute of Bankers, Law and Practices relating to Banking, IIB
2. Prajan Bhasin, Lalit, Digest of Banking Law and Practice, Volume 1 and 2, May 1983
3. Naganathan and Jayaraman,S. & Sridhar. Law and Practice of Prudential Accounting
Norms
4. Bhatnagar J.P, Banking Law Digest 1988
5. Desai K.C, Bank Documentation, A Practical Approach
E-Resources
www.rbi.org
www.nber.org
www.frbsf.org
 Core Paper XV – 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
 Core Paper XVI - INTERNATIONAL BANKING

Objectives No of Credits : 4
To make the students understand the concept of International Banking structure.

To Highlight the role of Foriegn Exchange Market and it‟s Management.

UNIT I : Introduction
International Banking Vis-a-Vis Domestic Banking – Foreign Trade Financing - International
Financial Transactions : Lending and Borrowing across borders.

UNIT II : Foreign Exchange Market

Rate and Currency - Exchange rate determination under Fixed Exchange Rate and Floating
Exchange Rate regimes - Determination of Exchange Rates : Spot and Forward - Basic
Exchange Arithmetic - Forward Cover and Hedging.

UNIT III : International Financial Institutions

Definition - Functions - World Bank - IMF - Asian Development Bank - International Financial
Corporation - International Development Association.

UNIT IV : Sources of Exchange

Sources of Foreign Exchange - Export Earnings - Invisible Export Earnings - Role of NRI
Remittances - Foreign Direct Investment - Foreign Institutional Investment - External
Commercial Borrowings - Global Depository Receipts - Offshore Borrowings.

UNIT V : Exchange Management

Foreign Exchange Management - Composition of Foreign Exchange Reserves : Foreign
Currencies - Gold and SDR - Current Account Convertibility - Capital Account Convertibility
and Precautions.

Suggested Readings
1. Indian Institute of Bankers, International Banking, IIB
2. Indian Institute of Bankers, International Corporate Finance, IIB
3. Frederic S.Mishkin,“Understanding Finan cial Crisis, A Developing Country
Perspective”,In,MichaelBruno,ed.AnnualWorldBankConferenceonDevelopment
Economics”,1996.
4. Indian Institute of Bankers Introduction to Foreign Trade, Foreign Exchange Risk
Management, IIB
5. Gurusamy, Global Financial Institutions, Vijay Nicole Imprints, Chennai, 2015
E-Resources
www.money.howstuffworks.com
www.ibfed.org
www.fdic.gov
www.saintluciaifc.com
 Elective Paper I - 1 CREDIT & RISK MANAGEMENT IN BANKING

Objectives No of Credits : 5
To expose the students to learn the concept of Credit and Risk Management.

To enable the students to know the process of Credit and Risk Management.
UNIT I : Introduction
Bank Credit - Basic Principles and Approach - Three C‟s - Purpose of lending - Security
aspects / Business Experience / Management - Market - Purpose Trading - Manufacturing
Service, Agriculture, Personal - Security : Primary - Collateral - Stock, Machinery, Land
and Building - Guarantee - Different types of Mortgages - Management/Experience:
Business Experience - Technical Qualification - Professional Management - Market : Local
- National - Global - Types of Credit - Demand Loan - Cash Credit - Overdraft - Term Loan
- Basic Characteristics and difference between the four - Legal and Regulatory Aspect -
Legal Documents - Loan Documents - RBI Directives - Various Committees - Tandon -
Chore, Nayak and such other Committees - Brief details.
UNIT II : Lending Policy
Lending to Different Customers - Individuals - Partnership - Limited companies - Trust
- Association - Legal aspects - Documents to be called for.
UNIT III : Loans & Disbursement
Loan Processing - Sanctioning - Monitoring - Recovering Commercial Loans Activity
Based) - Government Sponsored Loans (mostly agricultural, Rural and Weaver section) -
Trading: small - Retail - Wholesale - Chain / Supermarket - Manufacturing: Industrial
Advances - Service Transport - Telecommunication - Hospital - Hotel. Infrastructure: Power
- Petrol - Port - Agriculture: Crop - Plantation - Well - Motor Pump set - Tractor etc.
Miscellaneous : Self - Employed. Business loan (Borrower Based) - Small Business : Self
Employed - Transport - Trade - Hotel - Others - Approach - Assessment - Supervision -
Recovery Medium and Large Scale: Small Scale Industries - Corporate - Approach -
Assessment - Sanction - Disbursement - Follow Up - Recovery Agriculture : Small, Medium
and Big Farmers - Short term and Medium term Loans - Corporate Borrowers. Government
sponsored : Priority Sector lending - Lead Bank Scheme - Government sponsored loan
to Weaver section - Subsidy.
UNIT IV : Finance Function
Corporate Finance - Project Finance - Appraisal - Assessment - Documentation -
Disbursement - Monitoring - Follow Up - Review - Creation of Charge - Analysis of Balance
sheet - Profit and Loss account - Cash flow and Fund flow working - Project approach
UNIT V : N.P.A.
NP A - Causes and Remedial Measures - Management of NPA‟s - Debt Recovery Tribunals
- Asset Reconstruction Fund.
Suggested Readings
1. Indian Institute of Bankers, Indian Financial System and Commercial Banking, IIB
2. Indian Institute of Bankers, Special and preferred sector Finance IIB
3. Indian Institute of Bankers, Management and Accounting and Financial
Management ,IIB
4. Prudential Accounting Norms and Audit of Banks, Naganatham. M .and
Jayaraman.
5.Annual Reports of RBI
E-Resources
www.federalreserve.gov
www.kpmg.com
www.bis.org
www.counterpartyriskma
nagement.org
 (2) VISUAL BASIC PROGRAMMING

UNIT I

Data Types – String - Numbers – Variables – Text Boxes – Labels – Creating

Controls – Tool Box – Name Property Command button – Access keys – Image controls
message Boxes Grid Editing tools.

UNIT II

Displaying Information - Determinate Loops – Indeterminate Loops – Conditional

Built in Functions – Customizing a Form – Writing Simple Programs.

UNIT III

Functions and Procedures – Lists – Arrays – Control Arrays – Combo Boxes –

Grid control – Do Events and Sub Main.

UNIT IV

Event Handling – Module – Monitoring Mouse Activity – Dialog Boxes – Common

controls – Menus.

UNIT V

MDI Forms – Database connectivity using Data control and DAO.

Note : Theory only

Reference Books

1. Visual Basic 6 – The comple to Reference – Noel Jerke – Tata MC Graw

Hill 1999.

2. Visual Basic from the Gromand Up – Gary cornell - Tata MC Graw Hill
1999.
 VI SEMESTER

Core Subject XVII - MARKETING OF BANKING SERVICES

Objectives No of Credits : 4
To make the students understand the concept of role of Banking sector in the
services of Banks.
To enable the students to understand the application of Marketing Principles in
Banking Sector.
UNIT I : Introduction
Marketing concepts and their Application to Banking Industry - Marketing Concepts and
elements - Why Marketing? - Special features of Bank Marketing- Product and Service
Marketing. . .

UNIT II : Environmental Banking

Environmental Scanning - Assessment and Management of Competition - Macro and
Micro factors influencing the market goods and services - Applicability to Banking -
Banking regulation and its impact on Bank marketing strategies - Understanding
competition - Identification of competition and their focus - Strategic benefits of Good
competition - What makes a good competitor?.
UNIT III : Consumers on Modern Banking
Customer Need Analysis and Customer Care : Customer Focus - Understanding Customer
Need - Customer Care - Consumer motivation and Buying behaviour - Perception I
behaviour - Other factors affecting buying behaviour - Decision making process - Individual
and Organizational - Selective exposure - Selective distortion - and effect on consumer
behaviour.

UNIT IV : Marketing & Banking Services

Market Segmentation (banking) - Product Designing - Marketing - Feedback and Review
- Purpose and content of product I Market expansion - Mass Marketing and Marketing
Segmentation - Definition of Market Segmentation - Characteristics of a Viable Market
Segment - Benefits from Market Segmentation - Disadvantages - Market Segmentation
Techniques for personal and corporate customers.

UNIT V : MIR
Market information Research - Definition of Marketing Research and Market Research -
Differences - Contributions of Marketing Research to a Bank - Types of data - Primary
and Secondary - Management Information System and Marketing Research - Need for
situation analysis - Steps involved in the development of a Situation Analysis - objective,
strategies and tactics - sources of information for situation analysis.
Suggested Readings
1.Indian Institute of bankers, Marketing of Banking Service, lIB
2.Rajeev, Marketing of Banking Service, MacMillan
3.Morz, Rarph,The formula for successful Marketing, Galotia Publication,1991
4.Madhukar R.K, Dynamics of Bank Marketing,VBS publishers,1990
5.Desai, Vasant,Principles of Bank Management,HimalayaPublication,1993
E-Resources
www.rbi.org
www.vikalpa.com
www.academia.edu
www.onlinelibrary.wiley.com
www.emeraldinsight.com
 Core Subject XVIII - TECHNOLOGY IN BANKING

Objectives No of Credits : 4
To make the students the understand the concept of application of Technology in
Banking Sector.
To expose the students to learn the role of Technology in Banking Sector.

UNIT I : Introduction
Different approaches to Banking Computerization - WAN, LAN, VSAT, Networking system
- Single Window Concept - Usage of ATM - Advantages - Limitations - Anywhere Banking
- Anytime Banking - Home Banking - Internet Banking - Online enquiry and update facilities
- PIN - ATM Card - Debit Card - Smart Card - Credit Card .

UNIT II : Electronic Banking

Signature storage and Display by Electronic Means - Document Handling System and
Document Storage and Retrieval System.

UNIT III : Electronic Banking Services

Electronic Fund Transfer - SWIFT - Electronic Clearing System - Debit and Credit Clearing
- RBI - Net data - Net Bank wire.

UNIT IV : Technology in Bank

Impact of Technology on its employees - Customer services - Management control.

UNIT V : Modern Technology in Banking

Protecting - Confidentiality and Secrecy of Data - Cyber laws and its implications.

Suggested Readings
1.Electronic Banking and Information Technology, IIB
2. Naidu C.A.S,Information Technology in Indian Commercial Banks NIBM, Pune
3. Revell.T.R.S.,Technology and Banks NIBM, Pune
4. Sanden, Donald H, Computers Today, McGraw-Hill
5.Tanenbaum ,Andrew S, Computer Networks, Prentice, Hall Publication
E-Resources
www.rbi.org
www.idrbt.ac.in
www.dnb.co.in
www.bankingtech.com
 Core Paper XIX – INCOME TAX LAW AND PRACTICE - II

Objectives No of Credits : 4

To 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 Assessment - 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, Income Tax 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
 Core Subject: XX - TREASURY MANAGEMENT

Objectives No of Credits : 4
To facilitate the students to know the concept of Treasury Management

To enable the students to understand the mechanism of Treasury Management

UNIT I : Introduction
Asset Liability Management - Objective - Concept - Risk Management - Interest Risk.

UNIT II : Treasury Management

Concept of Treasury Management - Employment of Statutory / Surplus funds - Need for
Specialized approach in the Bank - Role and Functions of Treasury Department.

UNIT III : Money Market

Domestic Money Market - Source of funds - Capital - Reserves - SLR - CRR - Surplus
cash - Market Players.

UNIT IV : Securities
Money Market Instruments and Players - Government Securities - Treasury Bill- CP -
CD - Call Money Banks and Specified Institutions.

UNIT V : Foreign Treasury Management

Foreign Currency Market - Combined Treasury Management - RBI and Regulatory
Functions.

SuggestedReadings
1. Treasury Investment and risk Management, lIB
2. Jack Clank Francis, Management of Investments - McGraw Hill International series
3. Jack Clank Francis, Investments, Analysis and Management, McGraw Hill International
series.
4. Avadhani, V.A, Indian capital Market, Himalayam Publishing House (1997)
5. Frank fabozzi and Franco Modiglinni, Capital Markets, Prentice Hall (1996)
E-Resources
www.treasury-management.com
www.searchfinancialapplications.techtarget.com
www.svtuition.org
www.support.treasuryview.com
 Elective Paper II – (1) CUSTOMER RELATIONSHIP MANAGEMENT

Objectives No of Credits : 5
To expose the students to learn the role of customers relationship
management in the process of communication.
To enable the students to know the concept of CRM
UNIT I : Introduction
Communication - Need / Mode of communication - Barriers, Channels of Communication
- Oral - Written - Listening skill - Verbal skill - Interpersonal Communication and Intra
Personal Communication, Essentials of Business letter.

UNIT II : Customer Relationship Management

CRM - Concept and Approach - CR in Competitive Environment Public Relation and Image
Building

UNIT III : Banker & Customer

Banker - Customer Relationship - Retaining and Enlarging Customer Base - Customer
services - Quality circle.

UNIT IV : Customer Services

Nature and Types of Customer - Complaint Redressed Methods Talwar and Goiporia
Committee Report, Customer Service Committee, Customer Day - Copra Forum -
Ombudsman.

UNIT V : Marketing
Market Segment - Customer Data Base - Market Research. Review and Evaluation of
Customer Satisfaction.

Suggested Readings
l. Peeru Mohamed, H. & Sangadevan,A, Customers Relationship Management, A Step
by step approach, Vikas Publishing House Private Limited, Noida.
2. Mukesh Chaturvedi Abhinav, Chaturvedi, Customers Relationship Management, An
Indian Perspective, Excel Books, New Delhi
E-Resources
www.salesforce.com
www.searchcrm.techtarget.com
www.managementstudyguide.com
 (2) VISUAL BASIC –Practical

VB Practicals

1. Develop simple calculator

2. Event handling using wring timer control
3. Performing cascading windows operation (horizontal & Vertical & tiles)
4. Changing the color, font and size of text.
5. Implementation of Drag and Dropevents using images.
6. Payroll Processing
7. Inventory Management
8. E-Banking
9. Work Flow Applications
10. Electricity Bill
*****
AC.F‟16