Placed at the meeting of

Academic Council
held on 12.12.2019
APPENDIX : F
MADURAI KAMARAJ UNIVERSITY
(University with Potential for Excellence)
Syllabus for New Course
B.Com. (Professional Accounting)
Semester Pattern - CBCS
(With effect from the Academic year 2019-2020 onwards)
Regulations and Scheme of Examinations

1. Introduction of the Programme

The main objective of this course is to develop basic skill in commerce and
accountingsubjects. The core papers of this course inculcate basic accounting business
oriented subject knowledge, taxation for maintaining proper accounts and develop
entrepreneurial skill to begin start-ups. It alsoprovides foundation for doing higher education
in the form of ACS/CMA/ACA courses and M. Com/MBA PG Courses.

2. Eligibility for admission

Candidates seeking admission to B.Com. (Professional Accounting) Semester Degree
Course shouldhave passed the Higher Secondary Examination of the Government of Tamil
Nadu (or) and other examination accepted as equivalent by the Syndicate of Madurai
Kamaraj University.

3. Objectives of the Programme

1. To develop basic skills in the subjects of Commerce and Accounting subjects.
2. To expose the students to professional skills in the field of Commerce / Business.
3. To develop entrepreneurial skill.
4. To lay foundation for Professional courses like ACS/CMA/ACA for commerce
graduates.

4. Outcome of the Programme

Upon Successful completion of this course it is expected that student will:
(i). Be critical and creative scholar who
 Produces innovative solutions to problems
 Applies research skill to business challenges
(ii). Be responsible and effective global citizen who
 Engages in an internationalized world
 Exhibits cross cultural competence
 Demonstrates ethical values
(iii). Demonstrate broad knowledge and technical skill in at least one area o
commerce and be able to provide discipline-based solutions relevant to the business,
professional and public policy.

129
5. Duration:Three years consisting of six semesters.
6. Unitization: Each subject contains 5 units. Not only core subjects but also all the subjects
7. Pattern semester examination
Internal 25 Marks
External 75 Marks
Total 100 Marks
8. Scheme of internal assessment
Tests 10 Marks (Average of 2 Tests)
Assignment 5 Marks
Peer Team Teaching 5 Marks
Seminar/Group Discussion 5 Marks
Total 25 Marks
9. External examination
Passing mark: No minimum for internal exam.: Minimum 27 for External

10. Question paper pattern

The Internal and External marks may be 25:75
The pattern of Semester End Examination Question paper will be as follows
Time:3Hrs& Max Marks: 75
Section A: (10*1=10 Marks)
Question No.1 to 10(Multiple choice)
Two question from each unit.Three choices in each question.No 'none of these'choice.

Section B: (5*7=35Marks)

Answer all questions choosing either (a) or (b) Answer not exceeding two pages.
(One question from each unit)11(a) or 11 (b)
12(a) or 12 (b)
13(a) or 13 (b)
14(a) or 14 (b)
15(a) or 15 (b)
Section C: (3*10=30 Marks)
Answer any Three out of five questions (one question from each unit). Answer not
exceedingfour pages.

11. Scheme of Evaluation.The pattern for Internal Valuation may be

1.Two tests -15 marks each Average 15 marks
2.Group discussion / Seminar / Quiz-5 marks
3.Two assignments:5 mark each.Average 5 marks
4.Third test may be allowed for absentees of any one of the two tests.
5.If the college opts for quiz,two quizzes should be conducted.
12. Passing Minimum
No passing minimum marks for Internalassessment.Passing minimum marks for
External Examination is 40% (27 marks) of given maximum.
13. Teaching Methodology
ICT enabled learning language lab (Introduction of computer technology).Group
discussion,oral assignment,peer team teaching,peer group learning.
14. Retotalling and Revaluation Provision
Theretotalling and revaluation provision are adopted for all the papers.
130
15. Auditing Practical and Apprenticeship Training Report:
At the end of the second year during holidays, ‗Apprenticeship‘ is compulsory
for 15 days and the report to be submitted. The viva-voce examination is to be
conducted and the marks both for Auditing Practical and Apprenticeship Reportshould
be awarded at the end of sixth semester only.
Mark Pattern:
Apprenticeship Report (Internal) : 25 Marks
Auditing Practical (External) : 75 Marks
Total : 100 Marks
16. Medium of Instructions : English
Scheme of Examinations
B.Com. (Professional Accounting) Semester pattern (CBCS)
I SEMESTER
Maximum
S.No Part Title of the Paper Hours Credits Int Ext
Marks
VanigaKadithaThodarpugal/ Hindi – I
1 I 6 3 25 75 100
/Malayalam –I /French –I
2 II English –I 6 3 25 75 100
Financial Accounting – I
3 III 5 5 25 75 100
Organisation and Management
4 III 5 4 25 75 100
Fundamentals
5 III Managerial Economics 6 4 25 75 100
6 IV Value Education 2 2 25 75 100
TOTAL 30 21 150 450 600

II SEMESTER
Maximum
S.No Part Title of the Paper Hours Credits Int Ext
Marks
KapeeduKotpadugalumNadaiMuraikalum/
7 I
Hindi – II Malayalam – II French – II 6 3 25 75 100
8 II English –II 6 3 25 75 100
9 III Financial Accounting – II 5 5 25 75 100
10 III Marketing Management 5 5 25 75 100
11 III Economic Development of India 6 4 25 75 100
12 IV Environmental Studies 2 2 25 75 100
TOTAL 30 22 150 450 600

III SEMESTER
Maximum
S.No Part Title of the Paper Hours Credits Int Ext
Marks
13 III Financial Accounting – III 6 5 25 75 100
14 III Cost Accounting 6 4 25 75 100
15 III Company Law 5 4 25 75 100
16 III Banking Theory, Law and Practice 6 4 25 75 100
17 IV Business Statistics 5 4 25 75 100
18 IV Human Resource Management 2 2 25 75 100
TOTAL 30 23 150 450 600

IV SEMESTER
131
 Maximum
S.No Part Title of the Paper Hours Credits Int Ext
Marks
19 III Management Accounting 6 4 25 75 100
20 III Financial Accounting – IV 6 5 25 75 100
21 III Auditing and Assurance 5 4 25 75 100
Security Analysis and Portfolio
22 III 5 4 25 75 100
Management
23 IV Business Mathematics 6 4 25 75 100
24 IV Goods & Services Tax 2 2 25 75 100
25 V Extension Activities - 1 100 - 100
TOTAL 30 24 250 450 700

V SEMESTER
Maximum
S.No Part Title of the Paper Hours Credits Int Ext
Marks
26 III Financial Accounting – V 6 5 25 75 100
III Business Laws-I 5 4 25 75 100
27
28 III Income Tax Law and Practice – I 6 5 25 75 100
29 Strategic Management
III 5 4 25 75 100
30 IV Operations Research 4 4
25 75 100
International Trade & Export
31 IV 2 2 25 75 100
Management
32 IV Business Accounting 2 2 25 75 100
TOTAL 30 26 175 525 700

VI SEMESTER
Maximum
S.No Part Title of the Paper Hours Credits Int Ext
Marks
33 III Financial Accounting – VI 6 5 25 75 100
34 III Business Laws-II 5 4 25 75 100
35 III Income Tax Law and Practice – II 6 5 25 75 100
MS Office & Accounting Package Theory
36 III 2 2 25 75 100
37 III MS Office & Accounting Package Lab 2 2 40 60 100

Auditing Practical & Apprenticeship

38 III
Report 5 4 25 75 100

39 IV Retail Marketing 2 2 25 75 100

TOTAL 30 24 190 510 700
GRAND TOTAL 180 140 1065 2835 3900

132
 SEMESTER - I
LANGUAGE: I - tzpff;fbjj; njhlh;Gfs;
PART-I YEAR-I

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re;ijmwpf;if–nghUs; - gzpfs; - gz;Gfs; - fl;likg;G.

ghpe;Jiuf;fg;gLk; Gj;jfq;fs;
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Tzpff;fbjj; njhlh;Gfs; - Kidth; e. KUNfrd; kw;Wk; jpU. kNdhfh;

133
 SEMESTER - I
CORE: I - FINANCIAL ACCOUNTING - I
PART-II YEAR-I
UNIT I
Accounting Principles - Concepts - Conventions - Rules of Double Entry System -
transactions - Journals - ledgers - Subsidiary Books - Trial Balance.

UNIT II
Errors - types - Errors disclosed and not disclosed by trial balance - Suspense account
- Rectification of errors - Bank Reconciliation Statement.

UNIT III
Final accounts of sole trading concerns with adjustments.

UNIT IV
Bills of Exchange - Trade and Accommodation bills - Renewals –Dishonor due to
insolvency - Retiring the bill.

UNIT V
Single entry or Accounts from incomplete records - Methods of ascertainment
ofprofit:Net worth method - Conversion method.

BOOKS FOR STUDY:

1. Advanced Accountancy - R.L.Gupta and Radhaswamy
2. Advanced accounting - S.P.Jain and K.L.Narang
3. Advanced Accountancy - M.A.Arulanandam and K.S.Raman
4. Advanced Accountancy - S.N.Maheswari and S.K.Maheshwari
5. Advanced Accountancy - T.S.Reddy and A.Murthy
6. Principles of Accountancy - DalstonL.Cecil and JenitraL.Merwin

SEMESTER – I
CORE - 2: ORGANIZATION AND MANAGEMENT FUNDAMENTALS

PART-II YEAR-I
UNIT I
Nature and Scope of Business – Objectives – Characteristics – Difference between
business and profession. Trade – Types of Trade – Difference between Trade and
Commerce

UNIT II
Forms of Business Organization – sole trader – Partnership firms – Joint stock
Company – Co operative societies – Hindu Undivided Family.

134
UNIT III
Management: Definition – Nature – Levels of Management – Principles of
Management – Functions of Management. Planning: Definition – nature – importance
– Steps – types – Decision making: Definition – Characteristics – Process.

UNIT IV
Organization: Definition – Importance – Principles – Process – Types.
Departmentation – Delegation – Decentralization. Direction: Definition –
Characteristics – Importance – Principles.

UNIT V
Co – ordination: Definition – Nature – Need – Principles – Techniques – Controlling:
Definition – Nature – Process – Techniques.

TEXT BOOKS
1. DinkarPagare, Principles of Management, Sultan Chand & Sons, 23 Daryaganj,
NewDelhi, (fifth thoroughly Revised Edition 2013).
2. C.B Gupta, Business Organisation, Sultan Chand & Sons, 23 Daryaganj, New
Delhi,(Thoroughly Revised Edition) (2008).

REFERENCE BOOKS
1. P.C.Tripathi&P.N.Reddy, Principles of Management, Tata McGraw – Hill
PublishingCompany Ltd, 7 West Patel Nagar, New Delhi.(2008)
2. L.M.Prasad, Principles and Practice of Management, Sultan Chand & Sons,
23Daryaganj, New Delhi, edition

SEMESTER II
LANGUAGE: 1 - fhg;gPLNfhl;ghLfSk; eilKiwfSk;

PART--I YEAR-I
myF– m
fhg;gL
P :nghUs; - ,yf;fzk; - njhlf;fg; gpd;dzp–ehl;Llikahf;fk;; -
Nfhl;ghLfs;.Kf;fpa top $Wfs; - gzpfs; - fhg;gl P ;bd; Kf;fpaj;JtKk;
P – kW fhg;gPL - ,e;;jpa
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Mas; fhg;gPLf;fofk; njhlf;fk; - Nehf;fq;fs;.
myF– M
Mas;fhg;gL P : nghUs; - Nfhl;ghLfs; - MAs; fhg;gl P ;Lgj;jpu tiffs; - MAs;
fhg;gL
P nra;tjw;fhdtopKiwfs; - Kidkk; nrYj;Jjy; - rYif–
ehl;fs;.Gpujpepakdk;:xg;gilg;G–jtwpagj;jpuk; - ,og;Gf; fhg;gl
P ;Lj;
njhiftoq;Fjy; - Kfth; mwpf;if - gj;jpuk; chpik ,og;G–gj;jpuk;
chpikkPl;G–ruz; kjpg;G–fhg;gl P ;Lg; gj;jpuq;fs; %yk; fld; ngWjy
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fly; fhg;gL
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tiffs;.fly;rhh; el;lj;jpd; tiffs; - ,og;gPl;Lj; njhiftoq;Fjy.
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epge;jidfs; - ,og;gPl;Lj; njhiftoq;Fjy;.

135
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P ;LKiwg;gLj;jy; kw;Wk; tsh;rr
; pf;fhdmjpfhur; rl;lk; 1999mwpKfk; -
Nehf;fq;fs; - IRDArl;lj;jpd; ruj;Jfs;>mjpfhuq;fs; kw;Wk;
gzpfs;.fhg;gL
P jdpahh; kakhf;Fjy; - MjuTk; vjph;g;Gk; - jdpahh;
kakhf;Fjypd; jw;Nghijaepiy
ghpe;Jiuf;fg;gLk; Gj;jfq;fs;
1. Lôl©hå êû]Yo. ©oêLUç, êû]Yo S.A.N.`ôËÄClWôÍm
2. Ll©håùLôsûLLðmSûPêû\Lðm - ¾ì.ùNô.ùNô.ª]ôhºãkRWm
êû]Yo.ê.êjçlTôi¼
3. Lôl©håúLôhTôåLðmùSÈêû\Lðm –êû]Yo.WôUÄeLm
úTWôúÃVo.ù_VdáUôo,êû]Yo.ùNpYdáUôo
4. Lôl©håúLôhTôåLðmSûPêû\Lðmêû]Yo.ùWeLWô_u

SEMESTER II
CORE: 3 - FINANCIAL ACCOUNTING - II
PART-III YEAR-I

UNIT I
Consignment Accounts - Invoicing goods at cost price – proforma invoice price–
Valuation of unsold stock – loss of stock – accounting treatment of normal loss and
Abnormal Loss
UNIT II
Joint Venture Accounts - recording in individuals books - Recording in separate set of
books.
UNIT III
Account Current - Methods of calculation of interest - Forward method - Red ink
Interest - Epoque method - Periodic Balance Method.
Average due date - Calculation of due date.Based on holidays intervention - Interest
calculation.
UNIT IV
Depreciation accounting - Depreciation - Concept - Causes - Need - Basic factors -
Methods : Straight line - Written down Value - Annuity - Depreciation fund.
UNIT V
Accounts of Non - Trading Concerns - Accounting treatment relating to - Receipts and
Payments Account is given and Income and Expenditure Account and Balance Sheet are
required - Income and Expenditure Account is given and Receipt and Payments Account is
required.

BOOKS FOR STUDY:

1. Advanced Accountancy - R.L.Gupta and Radhaswamy
2. Advanced accounting - S.P.Jain and K.L.Narang
3. Advanced Accountancy - M.A.Arulanandam and K.S.Raman
4. Advanced Accountancy - S.N.Maheswari and S.K.Maheshwari
5. Advanced Accountancy - T.S.Reddy and A.Murthy
6. Principles of Accountancy - DalstonL.Cecil and JenitraL.Merwin

136
 SEMESTER – II

CORE: 04 - MARKETING MANAGEMENT

PART-III YEAR-I

UNIT I
Overview of Marketing Management - Nature, scope and importance of marketing –
Modern marketing concept - Marketing management - Marketing management
responsibilities - marketing mix - Marketing organization - Forms of marketing organization
– Responsibilities of marketing manager.

UNIT II
Marketing Environment and Market Segmentation - Nature of marketing environment -
marketing management and its environment - Trends in marketing environment – Customer
demand - Market segmentation – Benefits - Strategic option - Segmentation success criteria -
Bases for market segmentations - Personal characteristics - Customer response.

UNIT III
Buying Behavior and Sales Forecasting Buyer behavior - Determinants - Economic
model - psychological model - Social and culture influences on buying behavior - Howard
sheth model of buying behavior - Organizational buying behavior - Sales forecasting - Uses,
roles and methods of sales forecasting.

UNIT IV
Developing Market Strategies Meaning of product Development - Steps in new product
development - Product life cycle and marketing strategies in each stage – Product
Management - Product differentiation - Product deletion – Challenges in new product
Development.

UNIT V
Marketing and Society Consumer protection in India - Need and measures of consumer
protection - Consumer protection act 1986 - Marketing of services – Growth – Classifications
- Consumerism - Problems in service organization - Bank marketing - Marketing of health
care services - Marketing of express courier services - Green marketing - Rural marketing -
significance of rural marketing - Environment and opportunities of rural marketing –
Problems.

TEXT BOOKS:
1. Marketing management: C.B.Memoria&Jostin, KitabMahal, Alahabad,7th Edition
2005.
REFERENCE BOOKS:
1. Marketing Management; Dr. C.B. Gupta & Dr. Rajan Nair, Sultan Chand & sons,
New Delhi.15th edition (2013).
2. Marketing Management. - S.N.Pillai&Bahavathi. Sultan Chand & sons, NewDelhi.,
Revised edition 2004.
3. Fundamentals of Marketing: William J.Standon, Mc.Grew Edition - Hill,Inc,
NewYork,10th Edition.

137
 SEMESTER - III
CORE: 5 - FINANCIAL ACCOUNTING-III
PART-III YEAR-II
UNIT I:
Fire Insurance Claims - Loss of stock policy - Loss of profit policy - Application of
average clause.
UNIT II
Royalty Accounts - Accounting treatment in the books of lessor and lessee - Sublease.
UNIT III
Insolvency Accounts – individual only – statement of affairs – deficiency account
(ListH) Self balancing system: Self balancing ledger - Transfer from one ledger to
another ledger.
UNIT IV
Branch accounts - Types of Branches - Branch not keeping full system of accounting -
Branch keeping full system of accounting (Excluding foreign branches) Simple problems
only - Departmental accounts - Allocation of expenses - Inter Departmental transfers.
UNIT V
Hire purchase accounting - Calculation of interest - Cash price - Accounting treatment
in the books of purchaser and Hire vendor - Default and installment purchase system:
Theory only.
BOOKS FOR STUDY:
1. Advanced Accountancy - R.L.Gupta and Radhaswamy
2. Advanced accounting - S.P.Jain and K.L.Narang
3. Advanced Accountancy - M.A.Arulanandam and K.S.Raman
4. Advanced Accountancy - S.N.Maheswari and S.K.Maheshwari
5. Advanced Accountancy - T.S.Reddy and A.Murthy
6. Principles of Accountancy - DalstonL.Cecil and JenitraL.Merwin

SEMESTER - III
CORE: 6 - COST ACCOUNTING
PART-III YEAR-II
UNIT - I
Introduction: Definition of Cost - Costing, Cost Accounting and Cost Accountancy -
Scope and Objectives - Advantages and Limitations - Cost Accounting VS Financial
Accounting and Cost Accounting VS Management accounting - Classification of cost
- Elements of Cost - Preparation of Cost sheet.
UNIT - II
Material : Material Control - Purchase Procedure - Different Levels of Stock of
Materials - EOQ - Perpetual Inventory System - ABC Analysis - Inventory Turnover
Ratio - Bin Card - Stores Ledger - Pricing of Material Issues (FIFO, LIFO and
Average Methods)
Labour: Labour Turnover – Methods of remunerating labour – Incentive schemes.
UNIT III
Over heads: Meaning - Classification - primary and Secondary Distribution of
Overheads - Absorption of Overheads (Simple problem).

138
UNIT - IV
Methods of Costing: Operating costing - process Costing - Normal loss, Abnormal
Loss and Abnormal effectives - process Accounts (Excluding Process Profit and
Equivalent production) - simple problems. Joint Product and By - Product (Theory
only).
UNIT - V
Cost Center: Definition - Classification
Profit Center : Meaning - purpose - profit centre vs Cost Centre
Cost Unit : Meaning - Examples
Cost Control: Meaning - Elements - Cost control Techniques,
Cost Reduction: Meaning - Features - Fields covered - Merits - Tools Techniques -
Cost control Vs. Cost Reduction.
Cost Audit: Definition - Objectives - Advantages - Cost Audit Vs. Financial Audit.

BOOKS FOR STUDY

Cost Accounting - R.S.N. Pillai&Bagavathy
Cost Accounting - T.S.Reddy& Y. Hary Prasad Reddy
Advanced Cost Accounting - S.P Jain & K.L. Narang
Cost Accounting - S.P.Iyyangar

BOOKS FOR REFERENCE

Cost Accounting - S.N.Maheswari
Cost Accounting - Dass Gupta
Cost Accounting - Nigam, Naranja&Seghal
Cost Accounting - B.K.Ghosh

SEMESTER - III
CORE – 7: COMPANY LAW
PART-III YEAR-II
UNIT I
Definition of a company - characteristics of company - Company distinguished from
Partnership - Kinds of companies - Administration of Company Law including
National Company Law Tribunal (NCLT), National Company Law Appellate
Tribunal (NCLAT).
UNIT II
Formation of company - Incorporation - Documents to be filled with registrar - Online
filing of documents - promoters – their legal positions - Pre incorporation contracts -
Online registration - Certificate of incorporation - Certificate of commencement of
business.
UNIT III
Memorandum of Association : contents - Alteration of memorandum - Articles of
Association - Contents - Alteration of Articles - Articles and Memorandum
distinction.
UNIT IV
Prospectus - Content - Statement lie of prospectus - Share holder - How to become a
member - Rights and liabilities of members - Register and index of members.
UNIT V
Meetings of company - Types of meeting –notice - quorum - Minutes - Proxies -
Agenda. - Chairman of the meeting - resolution - types of resolution.

139
BOOKS FOR STUDY:
Elements of Company Law - N.D.Kapoor
Company Law - Kadiresan&Radha.V
Company Law - Avtar Singh
Company Law - Dr. M.R. Srinivasan
Company Law asper Companies Act 2013 - PMS Abdul Gaffor, S.Thothathri

SEMESTER - III
CORE: 8 - BANKING THEORY LAW AND PRACTICE
PART-III YEAR-II
UNIT I
Introduction - Origin of banking - definition - Banker and customer relationship -
General and special - Types of deposits - Origin and growth of Commercial Banks in
India - Reserve Bank of India and its functions - Ratios - CRR - SLR - Repo rate -
Reverse repo rate.
UNIT II
Cheque - Crossing - Endorsement - Meaning – Definition – Types – Rules.
UNIT III
Paying Banker – Duties - Statutory protection – Payment in due course.
Collecting banker - Duties Statutory protection – holder in due - Concept of
negligence.
UNIT IV
Bank lending - Principles of sound lending – Secured VS.Unsecured.advances – types
of advances - Advances against various securities (Land & Building, Life Insurance
Policies and Stock exchange securities)
UNIT V
E - banking - Meaning - Benefits - Internet banking - Home banking - ATM card/ Bio
metric card. Mobile banking - virtual banking - E - payment Debit/ Credit/smart card -
EFT, ECS (Debit/Credit)/ E - money electronic digital cash.
BOOKS FOR STUDY
Banking Theory Law And Practice - Sundaram And Varshney
Banking Theory Law And Practice - Gordon &Natrajan
Banking Theory Law And Practice - P.N.Varshney
Banking Theory Law And Practice - Dr. S. Gurusamy
Banking Theory Law And Practice - A.V Renganathachary& D.S. Rao
Banking Theory Law And Practice - P.S.SreeVasthava

140
 SEMESTER - III
ALLIED: 3 - BUSINESS STATISTICS
PART-IV YEAR-II

UNIT 1
Statistics - Meaning - Function - Importance - Limitation - Data collection -
Sources - Primary - Secondary - Tools of Data collection - Interview Schedule -
Questionnaires – Census - Sampling - Classification - Presentation - Tabulation
Diagrammatic - Graphic.
UNIT - II
Arithmetic mean - Combined mean – Median - Mode - Geometric mean - Harmonic
mean. Range - Quartile deviation - Mean deviation - Standard deviation - Combined standard
deviation - Co - efficient of variation.
UNIT - III
Skewness - Methods of studying skewness - Karl Pearson's Co - efficient of skewness
- Bowley's co - efficient of skewness.
Correlation - Methods of studying correlation - Scatter diagram - Graphic method -
Karl pearson's Co - efficient of correlation, Rank correlation, Concurrent deviation method.
UNIT - IV
Regression analysis - Regression line - Regression equations - Least square method -
Deviations taken from actual mean and assumed mean method.
UNIT - V
Analysis of time series - components - Methods of determining trend - Graphic - Semi
- average - moving average - Least square - Seasonal Variations - Method of simple average
only.

BOOKS FOR STUDY

Statistical Method - M.Manoharan
Statistical Method - C.B.Gupta
Business Statistics - P.R.Vittal
Business Statistics - J.K.Sharma
Business Statistics - S.P.RajaGobalan&R.Sattanathan
Statistics - R.S.N. Pillai&Bagavathy

SEMESTER - III
SBE: 3 - HUMAN RESOURCE MANAGEMENT
PART-III YEAR-II
UNIT I
Human resource management - Meaning –Features – Objectives and significance of
HRM – Role of HRM in corporate strategic management – HRM functions – Development
of HRM.
UNIT II
Human resource planning – Job analysis – Job description - Selection & Recruitment
– Recruitment practices in India - Interview – Placement Training methods – Promotion
UNIT III
Performance appraisal – methods – Job evaluation – Job satisfaction – Determinants of job
satisfaction and morale – Motivation –Theories of motivation – Determinants of personality.
UNIT IV

141
 Leadership – leadership theories - Organization conflict - Conflict management –
Group dynamics
UNIT V
Discipline – Acts of indiscipline – Grievance – Grievance management – Industrial
disputes – Causes – Settlement of industrial disputes.

TEXT BOOK:
L.M. Prasad, ―Human Resource Management‖, Sultan Chand & Sons, 3rd edition 2010,
reprint 2014.
REFERENCE BOOKS:
1. C.B.Gupta, ―Human Resource Management‖, Sulltan Chand & Sons, 15th Edition
2014.
2. C.B.Memoria, S.V.Gankar, ―Personnel Management‖, Himalaya Publishing, Delhi,
30th Edition, 2014. 3. P.C Tirupathi, ―Personnel Management & Industrial
Relations‖, Sultan Chand & Sons, 20th Edition, 2013.

SEMESTER - IV
CORE: 9 - MANAGEMENT ACCOUNTING
PART-III YEAR-II
UNIT - I
Management Accounting: Meaning — Definition — Characteristics — Scope —
Objectives and Functions — Advantages — Limitations - Management Accounting Vs
Financial Accounting — Management Accounting Vs. Cost Accounting - Tools and
Techniques of Management Accounting.
UNIT - II
Financial Statement Analysis: Meaning — Importance and Limitations of Financial
Statements — Techniques of Financial Statement Analysis — Comparative Statements —
Common size statement — Trend Analysis (Theory Only)
Ratio Analysis Meaning - Advantages - Limitations - classifications Computation of
Ratios (SimpleProblems)
UNIT - III
Cash Flow Statement - Meaning - Importance - Advantages - Limitations -
preparation of cash flow statement (As per Revised accounting standards) - Simple Problems
- Preparation of cash Budget - Cash Flow Statement Vs. Cash Budget.
UNIT - IV
Marginal Costing : Meaning - Definition - Advantages - Limitations – Computationof
Profit Volume Ratio, Break Even point and Margin of safety - Managerial Usesof Marginal
Costing (Make or Buy, Key factor, selection of Best Sales mix andAccepting foreign Offer)
Simple problems.
UNIT - V
Budgeting and Budgetary control - Meaning - Objectives - Advantages - Limitations -
Classification of Budgets - preparation of Sales, Production, Material,Flexible and Master
Budget - Zero Base Budgeting.
Capital Budgeting - Meaning Advantages - Methods (Theory only)

BOOKS FOR STUDY

Management Accounting & Financial Control: S.N.Maheswari
Management Accounting - T.S.ReddyAndY.Hari Prasad Reddy

142
 Management Accounting - Manmohan&Goyal
Management Accounting - M.Y.Khan&P.K.Jain
Management Accounting - GordenP.Jeyaram, N.Sundaram, P.Jeyachandran

BOOKS FOR REFERENCE

Management Accounting - C.Horngren
Management Accounting - R.N.Antony
Management Accounting - Hingorani&A.R.Ramanathan
Principle and Practice of Management Accounts – R.K.Gupta

SEMESTER - IV
CORE: 10 - FINANCIALL ACCOUNTING – IV
PART-III YEAR-II
UNIT I
Partnership accounts: Definitions - provision relating partnership accounting - Capital and
current accounts of partners - Fixed and fluctuating – appropriation of profit - past adjustment
and guarantee.
UNIT II
Admission of partner - calculation of new profit sharing ratio - adjustments and
undistributed profits, losses and reserves - Revaluation of assets and liabilities – treatment of
goodwill - Adjustment of capitals of partner after admission of partner.
UNIT III
Retirement of partner - transfer of balance due to retired partner - Death of a partner –
treatment of Joint Life Policy - Settlement of amount due to the legal representative of
deceased partner.
UNIT IV
Amalgamation of firms - Sale to a company
UNIT V
Dissolution of partnership : accounting treatment - Insolvency of partner - decision in
Garner vs. Murray case - Insolvency of all partners – piecemeal distribution - Proportionate
capital method – maximum loss method.

BOOKS FOR STUDY

1. Advanced Accountancy - R.L.Gupta and Radhaswamy

2. Advanced accounting - S.P.Jain and K.L.Narang
3. Advanced Accountancy - M.A.Arulanandam and K.S.Raman
4. Advanced Accountancy - S.N.Maheswari and S.K.Maheshwari
5. Advanced Accountancy - T.S.Reddy and A.Murthy
6. Principles of Accountancy - DalstonL.Cecil and JenitraL.Merwin

SEMESTER - IV
CORE - 11: AUDITING AND ASSURANCE
PART-III YEAR-II
UNIT I
Auditing Concepts: Meaning and Nature of Auditing – Definition of Auditing – Scope
of Auditing. Differences between Accountancy and Auditing – Auditing and Investigation –
Main object of an Audit – Detention and Prevention of Errors, Fraud – Advantages of an
Audit

143
UNIT II
The Auditor – Qualifications and disqualifications of an Auditor - Appointment of
auditors – Removal of auditors, powers and duties of auditors - Company Audit & Audit
Report - Disclaimers, Adverse opinion, disclosure, reports and certificates.
UNIT III
Auditing and Assurance Standards: Role of International Auditing and Assurance
standards Board in India, Audit planning, Audit programme – Audit working papers.
UNIT IV
Internal Control: Elements of internal control, Review and documentation,
Evaluation of internal control system, internal control questionnaire, Internal control check
list, test of control, concept of internal audit – Internal control and computerized
Environment.
UNIT V
Vouching: Vouching the debit and credit side of the Cash Book – Vouching Cash and
Credit Purchases – Vouching of Cash and Credit Sales - Audit of assets and liabilities.
Auditing of various service institutions - Educational Institutions –Hotels –Clubs - Hospitals
- Leasing Companies.

TEXT BOOK:
1. R.G.Sexena,Principles and Practice of Auditing ―,Himalaya Publishing
House,7th Edition,2007.

REFERENCE BOOK:
1. Kamal Gupta,Contemporary Auditing ―, Tata Mcgrew Hill Publishing
CompnayLtd,New Delhi,6th Edition ,2006
2. B.N.Tandon, S.Sudarshanam, S.Sundarababu,A Handbook of Practical Auditing -
Sultan Chand and Company,New Delhi,13th Edition.

SEMESTER – IV
CORE – 12: SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT
PART-III YEAR-II
UNIT I
Introduction to Investment and Securities – Risk and return – Primary and secondary
market in India – BSE, NSE, SEBI – its functions.
UNIT II
Economic Analysis – Industry Analysis – Company analysis.
UNIT III
Technical Analysis – Dow Theory – Efficient market theory – Options and futures.
UNIT IV
Portfolio construction – Markowitz model – Sharpe Index model - Capital Asset
Pricing theory – Portfolio evaluation – Portfolio revision
UNIT V
Securities Management and Compliances Meaning, need and scope; mechanism for
self regulation; advantages to company, regulator and investors
Note: The syllabus will have 20% problems and 80% Theory.
TEXT BOOK
1. Security Analysis and Portfolio Management, V.A.Avadhani, Himalaya
Publishing House, 9th revised edition, 2013.
2. Financial Services - Gurusamy,S, Tata McGraw Hill, New Delhi, (2009)

144
REFERENCE BOOKS:
1. Security Analysis and Portfolio Management, PunithavathyPandian, , Vikas
Publishing House Private Ltd., 2nd edition(2013)
2. Investment Analysis and P Portfolio Management, M.Ranganatham and
R.Madhumathi, Pearson Education (Pvt) Ltd., New Delhi. (2009).
3. Security Analysis and Portfolio Management, S.Kevin, Prentice - Hall of India
Private Ltd., New Delhi.11th edition (2012)
4.
SEMESTER - IV
ALLIED: 4 - BUSINESS MATHEMATICS
PART-IV YEAR-II
UNIT - I
Number systems and equations - counting techniques - Binomial expansion -
Numbers - Natural - Whole - Rational - Irrational - Real - A1gebraic expressions -
Factorization - Equations - Linear quadratic - Simultaneous linear equations with two or three
unknowns - Nature of roots forming quadratic equation - Permutations - Combinations.

UNIT – II
Elements of Set theory - Definition - Symbols - Roster method and Rule method -
Types of sets - Union & Intersection - Sub sets - Complements - Difference of two sets -
Family of sets - Venn diagram - De - Morgon's law.

UNIT - III
Indices - Positive - Fractional - operation with power function - Logarithms -
Definition - Exponential forms - Laws of logarithms - Change of base - Formula - Common
logarithms and natural logarithms - Characteristics and mantissa - Rules to write - Practical
Problems.

UNIT – IV
Commercial Arithmetic - Interest - Simple - Compound - Normal rate - Effective rate
- Depreciation - Present value - Discounting of bills - Face value of bills - Banker's discount -
Banker's gain - Normal due date - Legal due date - Calculation of period for banker's discount
and true discount.

UNIT - V
Determinants - Properties - product - Matrices - Types - Addition - Multiplication -
Matrix Inversion - Solving a system of linear equation using matrix inversion - Rank of
matrix - Testing consistency of equations.

BOOK FOR STUDY

1. Business Mathematics D. C, Sancheti& V. K. Kapoor
2. Business Mathematics M. Manoharan& C. E1ango
3. Business Mathematics P. R. Vittal
4. Business Mathematics B. M., Aggarwal
5. Business Mathematics - M. Wilson

Book for Reference

1. Business Mathematics - V. K. Kapoor ·
2. Business Mathematics Jeyaseelan and Sundaresan
3. Business Mathematics G. K. Ranganath

145
Note: The questions should be asked in the ratio of 60% for problems and 40% theory.

SEMESTER - IV
SBE: 3 - GOODS AND SERVICE TAX
PART-IV YEAR-II
UNIT I
GST - Concept - Meaning - Definition Objectives - Advantages.GST and Centre
State Financial relation.

UNIT II
Main features of GST Law - impact of GST - subsuming of taxes - Types of GST -
CGST - SGST, IGST, UTGST.

UNIT III
GST Council - Constitution - Structure - Action Plan - Quorum and decisiontaking of
meetingFunctions.

UNIT IV
Registration - Registration under GST - procedure - Persons liable for registration -
Persons not liable for registration - Compulsory registration.

UNIT - V
Computation of taxable value and tax liability - Comparative calculations with
previous tax - laws - Tax calculation for interstate sales - Value of supply - Value oftaxable
supply - Input tax credit.(Simple problems only).

BOOKS FOR STUDY

1. Goods and Serv ices Tax Ghousiahatoon, Naveen Kumar C. M,
&VenkateshS.Himala. T'apublishing · house private ltd, Mumbai. -
2. Fundamentals of GST and customs Ac, t_R. G. Sha, S. K.
PodderShruthiPrabhakar.
3. Goods and services Tax - B. Mariappa
4. GST - The essentials of Goods and Seivice Tax - Dr. Thomas Joseph,
Dr..Iayajacob, Ms.ChinnuMariamchacko

Note: The questions should be, asked m the ratio of 80% for theory and 2004 for problems

SEMESTER - V
CORE: 13 - FINANCIAL ACCOUNTING - V
PART-III YEAR-III
UNIT I
Issue of shares: Introduction - Accounting Procedures for issue of equity andpreference
shares at par, at discount and at premium - forfeiture and reissue.Rights issue, Bonus issue
and Buyback of shares (Theory only) Redemption ofRedeemable Preference Shares.

UNIT II

146
 Issue of debentures - Accounting procedures for Issue of Debentures –
Debenturesissued as collateral security - Redemption of debentures - Methods - instalment -
Lottery - Sinking fund - purchase of own debentures - Ex Interest and Cum –
interestquotations (purchase of own debentures as investment cancellation of owndebentures)

UNIT III
Underwriting of shares and debentures - Marked and unmarked applications - Firm -
underwriting - profit and Loss prior to Incorporation - Final accounts of joint StockCompany.

UNIT IV
Valuation of goodwill - methods - Simple profit - Super profit – Capitalizationmethod
- valuation of shares - methods - intrinsic value - Yield value - Fair value.

UNIT V
Amalgamation, Absorption and Reconstruction (Internal and External) of joint
stockcompanies.

BOOKS FOR STUDY

1. Advanced accountancy - R. L. Gupta_andRadhaswamy
2. Advanced accounting - S. P. Jain and K. L. Narang
3. Advanced accountancy - M. A. Arulanandam and K. S. Raman
4. Advanced accountancy - S. N. Maheshwari and S. K. Maheshwari
Note: The questions should be asked in the ratio of 60% for problems & 40% for theory.
CORE: 14 - BUSINESS LAWS - I
PART-III YEAR-III

UNIT- I
The Indian Contract Act, 1872 :Law – Object of Law – Branches of Law – Business
Law - Contract – meaning – essential elements of a valid contract classification of contracts -
offer and acceptance – consideration – legality of object and consideration – capacity of
parties – free consent – performance of contract – termination and discharge of contract.

UNIT- II
The Indian Partnership Act, 1932 :Partnership – meaning – nature of partnership –
co-ownership – Partnership Deed – Rights, Duties and liabilities of partners – Admission,
retirement, and death of a partner – implied authority of partners and its scope – Registration
of firms – Mode of Registration - Dissolution of firms – Types of Dissolution.
UNIT- III
Limited Liability Partnership (LLP) Act, 2008 :Definitions – Origin – LLP in India -
Salient features of LLP - Difference between LLP and partnership - LLP Vs Company - LLP
agreement - Partners and designated partners – Partners and their relations -Incorporation
document - Incorporation by registration - Registered office of LLP – Advantages and
Disadvantages of LLP.

UNIT- IV
The Sale of Goods Act, 1930 :Contract of Sale – Essentials of a contract of sale – Sale
Vs agreement to sell- Formation and Performance of the contract of sale – conditions and

147
warranties – Rules regarding Transfer of property – Doctrine of Caveat Emptor – rights of an
unpaid seller.
UNIT- V
Negotiable Instruments Act, 1881 :Definition of negotiable instrument –
instruments negotiable by law and by custom – types of negotiable instruments – parties to
negotiable instrument – duties, rights and liabilities – Dishonour of negotiable instrument.
Text Book:
1. ND Kapoor,2015, Business Law, Sultan Chand & Sons Educational
Publishers,New Delhi.
Reference Books:
1. ND Kapoor, 2015, Elements of Mercantile Law, Sultan Chand & Sons
Publishers,New Delhi
2. R.S.N Pillai& Bagavathi,2015, Business Law, S.Chand& Co Pvt Ltd. Delhi.
2007.
SEMESTER - V
CORE: 15 - INCOME TAX LAW AND PRACTICE - I
PART-III YEAR-III

UNIT I
Income Tax Act, 1961 Definition - Income – Assessment - Assessment year - Previous
year - Person Assessee - Resident but not ordinary resident - Non - resident. Deemed income
– capital receipts and revenue Receipts - Capital expenditure revenue expenditure.
UNIT II
Exempted income u/s 10, Exemptedincome on free trade zones u/s 10A, SpecialEconomic
Zones u/s 10AA, Charitable trust u/s11, 12 and 13 Political parties u/s 13A.
UNIT III :Computation of Taxable income - Income from salary - Income from
HouseProperty.
UNIT IV: Profits and gains from Business or profession - Depreciation and other deductions.
UNIT V: Capital gains - Income from other sources.
BOOKS FOR STUDY
1. Income tax law and Practice - B.B. Lal
2. Income Tax law and Practice - Bhagavathiprasad
3. Students Guide to Income Tax - VinodK.Singhania
4. Income Tax Law and Practice - Murthy & Reddy

BOOKS FOR REFERENCE

1. Income Tax law and Practice – H.C. Mehrotra
2. Law and Practice of Income Tax - DinkarPagare
3. Income Tax law and Practice - V. P Gaur and D. B. Narang
4. Income Tax Law and Practice - Hariharan

Note: The questions should be asked in the ratio of 60% for problems and 40% for theory.

SEMESTER - V

148
 CORE – 16 -STRATEGIC MANAGEMENT
PART-IV YEAR-III
UNIT I
Business Policy and Strategic Management: Meaning and Nature - Vision and
Mission and Objectives of the Firm - Strategic Levels in the Firm - Strategic Planning
Process.

UNIT II
Strategic Analyses: Porters approach - Experience curve analysis – SWOT analysis –
BCG approach

UNIT III
Formulation of Strategy: Meaning and stages – strategic formulation – functional
strategy – marketing strategy – financial strategy - production strategy – logistics strategy

UNIT IV
Strategic Implementation and Control: Meaning – Steps in implementation –
Approaches towards implementation – types of control

UNIT V
Strategic Diversification: Merger and Acquisition – turnaround management –
Evaluation and control of strategy – Types and Benefits of strategy

TEXT BOOKS :

1. Strategic planning & management, P.K.Ghosh, Sultan chand& sons, (10th edition,
2006).

REFERENCES BOOKS:

1. Strategic Management ,Ronflavel& John Williams, Prentice Hall publications Rev

edition, (1996)
2. Business Policy and Strategic Management P.Subbarao, Himalaya Publishing House
(reprint 2003)
3. Business Policy and Strategy Jauch R Lawrence glueck William, Tata McGrawhill
Publication (6th edition, 2006).

ALLIED – 5: OPERATIONS RESEARCH

PART-III YEAR-III

149
UNIT I
Operations research - Meaning - Nature - Characteristics - Scope - Modelling -
Limitations.

UNIT II
Linear Programming - Mathematical formulation - Graphical method - Standard form
only – Simplexmethods (Problems involving Constraints only and excluding degeneracy) -
Optimal solutions - Limitations of Linear Programming Techniques.
UNIT III
Transportation - Assignment - Unbalanced - Degeneracy - Maximization of profits -
Transportation –VsAssignment.
UNIT IV
Queuing theory - Meaning - Elements - Single channel model - MMI - FCFS/infinite
Model only.

UNIT V
Network analysis - PERT - CPM - Objectives - Advantages –
LimitationsSimilaritiesandDissimilarities (Excluding crash cost method).

BOOKS FOR STUDY : -

1. Operations Research - V. K, Kapoor
2. Operations Research - P. R. Vittal& V. Malini
3. Operations Research Kantiswaitlp, - P. K. Gupta and Manmohan
4, Operations Research - P. K. Gupta and D. S. Hira
5. Operations Research - Natarajan

BOOKS FOR REFERENCE : -

1. Operations Research - H. M. Wanger
2. Operations Research - J. K. Sharma
3. Operations Research - K. VenkataRao
4. Quantitative Techniques - S. D. Sharma
5. Quantitative Techniques - C. R. Kothari
6. Operations Research - H. A. Taha

Note - The questions should be asked in the ratio of 80% of problems and 20% for theory.

SEMESTER V
SBE: 5 - INTERNATIONAL TRADE & EXPORT MANAGEMENT
PART-IV YEAR-III
UNIT I
Introduction to International Trade: Meaning – Features – Objectives – Motives -
Domestic Trade Vs International Trade – Arguments for and against international trade –
Trade Policy - Free trade – Protection – Trade barriers – Tariffs and its types – Non Tariff
barriers and its types.

UNIT II
International Trading Environment: World Trade Organization (WTO) – Objectives and
Functions of WTO- Salient Features of Uruguay Round Agreement –Concept of Balance of

150
Trade and Balance of Payment – Foreign Exchange Market – Functions and Dealings on the
Foreign Exchange Market – Exchange Rate systems and classifications.

UNIT III
Foreign Trade Policy and Regulation: The Foreign Trade (Development and Regulation)
Act 1992- Foreign Trade Policy – Objectives, Strategies, Features and Promotional Measures
–- Export Promotion in India – Importance and Objectives – Export Promotion Measures –
EOU, EPZ, and SEZ.

UNIT IV
Export Finance : Institutional Finance for Export – Pre Shipment Credit – Post Shipment
Credit- EXIM Bank – ECGC – Quality Control and Pre- shipment Inspection – FEMA –
IMF – IFC – UNCTAD – UNIDO.

UNIT V
Export procedures and Documentation – Procedures and Formalities in the export of
goods – Exchange control formalities – Shipping of goods – Export documents – Documents
related to goods – Certificates related to shipment – Documents related to payment –
Documents related to inspection – Documents related to Excisable Goods – Documents
related to Foreign Exchange Regulation.

Text Book:
1. Francis Cherunilam, 2010: International Trade and Export Management, 16th
Edition, Himalaya Publishing House, Mumbai.

Reference Books:
1. S.Sankaran, 2013: International Trade, Margham Publications, Chennai.
2. T.A.S.BalaGopal, International Marketing and Export Management, Himalaya
Publishing House, Mumbai.

SEMESTER V
NME: 1 –BUSINESS ACCOUNTING
PART-IV YEAR-III
Unit I
Introduction – Book Keeping – Accountancy – Differences – Double Entry System – Its
Merits and Limitations – Differences Between Single and Double Entry System –
Classifications of Accounts – Rules Users of Accounting Information

Unit II
Books of Prime Entry – Accounting Equation – Journal – Advantages – Ruling (Simple
Problem)

Unit III
Subsidiary Books – Objectives – Advantages – Purchase Book – Sales Book – Returns
Book – Cash Book – (Simple Problems) Difference Between Trade Discount and Cash
Discount

151
Unit IV
Books of Final Entry – Ledgers – Advantages – Ruling – (Simple Problems) Trial
Balance and Balance Sheet – Preparation of Trial Balance Form Given Ledger Balances.

Unit V
Final Accounts of Sole Trading Concerns – Adjustments: Outstanding Expenses –
Prepaid Expenses – Closing Stock – Depreciation – Bad Depts. (Simple Problems) – Cost
of Good Sold

BOOKS FOR STUDY

1. Double Entry Book-Keeping - T.S. Grewal
2. Advanced Accountancy - T.S Reddy and A. Murthy
3. Principles and Practice of Accounting - R.L Gupta & V.K. Gupta
4. Fundamentals of Advanced Accounting - R.S.N. Pillai and Bagawathi
5. Business Accounting - A. Balasubramanian

BOOKS FOR REFERENCE

1. Advanced Accounts - M.C. Shukla and T.S. Grewal
2. Advanced Accounting - S.P Iyengar
3. Advanced Accounts - S.P. Jain and K.L. Narang.

SEMESTER - VI
CORE: 17 - FINANCIAL ACCOUNTING – VI

PART-III YEAR-III

UNIT I
Accounts of holding companies: Definition – holding companies subsidiary company
– calculation of Pre - Acquisition and Post - Acquisition profit – Cost of control or capital
reserve – Minority interest – Revaluation of Assets Elimination of common transactions –
Treatment of Unrealised profit – preparation of consolidated balance sheet – Simple
problems only.

UNIT II
Accounts of Bank Companies: Meaning - Classification of Bank Advances - i s ions
required - Preparations of various schedule for preparing of Profit and Loss Account and
Balance sheet (Forms B and A in Third Schedule) as per the revised guidelines of Reserve
Bank of India.

UNIT III
Accounts of .Insurance Companies : Meaning - Types of Insurance The General -
Accounts of life and general insurance business - Preparation of various schedules for
preparing of Revenue account, Profit and loss account and balance sheet of Life Insurance
and General Insurance Business - Ascertainment of Profit under life insurance business.

UNIT IV
Double Account system including Accounts of Electricity Companies: Meaning
Special features - Difference between single account system and Double account system -

152
Preparation of Revenue account, Net Revenue account, Capital account and general Balance
sheet - Clear profit - Reasonable return - Capital base - - Disposal of surplus - Replacement
of an Asset.

UNIT V
Accounting for price level changes ((Inflation Accounting) : Meaning Limitations of
Historical Accounting — Methods of inflation accounting — Current Purchasing Power
Accounting (CPPA) - Current Cost Accounting (CCA) - (Simple problems only).

BOOKS FOR STUDY:

1. Advanced accountancy - R.L.Gupta and Randaswamy
2. Advanced accounting - S.P.Jain and - 1.(..L.Narang
3. Advanced accountancy - M.A.Arulanandam and K.S.Raman
4. Advanced Accountancy - T.S.Reddy and A,Murthy

BOOKS FOR REFERENCE:

I. Advanced Accounts - M.C.Shukla and T.S.Grewal
2. Advanced Accountancy - S.N.Maheswari and S.K. Maheswari

Note: The question should be asked in the ratio 60 % for problems and 40% for theory.

SEMESTER – VI
CORE: 18 - BUSINESS LAWS-II
PART-III YEAR-III
UNIT-I
Incorporation of Companies :Company-Types of companies-Various stages in
incorporation - promoters - Legal position - Duties – Rights - Responsibilities- Liabilities -
Formation of Companies – Procedural aspects – Memorandum of Association , Articles of
Association and their alteration – Contracts and Conversion of Companies – Commencement
of business .
UNIT-II
Capital and Financing of Companies : Prospectus – Definition – Contents of prospectus –
Deemed prospectus - Statement in lieu of prospectus -Kinds of Share capital – Alteration of
capital – Types of shares – Issue of shares – Compliance with SEBI guidelines – Application
and Allotment of shares – Kinds of debentures – Guidelines for issue of debentures -
debentures trust deed –register of debentures - acceptance of deposit from public by certain
companies - prohibition on acceptance of deposit from public – repayment of deposits.
UNIT –III
Management and Control of Companies :Directors – types – director‘s identification
number (DIN) – appointment/reappointment – qualification – disqualifications – retirement
and removal of directors – role and responsibilities of directors – powers and duties – loans to
directors – remuneration of directors – contracts in which directors are interested – Board
committees – company secretary – appointment – role and responsibilities.

UNIT- IV
The Factories Act :Definitions – Objectives – Provisions regarding health, safety and
welfare – Hazardous process –Working hours of adults – Employment of Women and
Children – Annual leave with wages – Offences and penalties.

153
UNIT- V
The Payment of Bonus Act, 1965: Definitions – Objectives and Applicability – Eligibility
for bonus- Minimum and maximum bonus – Mode and time for payment of bonus –
Employers‘ obligations- Offences and penalties.
The Payment of Gratuity Act, 1972: Definitions - Application of the Act - Amount of
gratuity payable - Forfeiture of gratuity- Obligations and rights of the employer -
Compliance under the Act.
The Employees Provident Funds and Miscellaneous Provisions Act, 1952: Definitions –
Applicability of the Act – Employees‘ Provident Fund Scheme – Central Board – Executive
Committee – State Board – Appointment of Officers – Employees Provident Funds
Appellate Tribunal.
Text Book:
1 N.D.Kapoor, Elements of Company Law , Revised Edition, 2014, Sultan Chand and
Sons,New Delhi.

Reference Books:
1 MC Kuchhal,Secretarial Practice , Revised Edition, 2014, Vikas Publishing House
Pvt. Ltd., Noida.
2M.M.Sulphey&Basheer, Law For Business, New Edition – 2014, PHT Learning
Pvt. Ltd.New Delhi.

SEMESTER - VI
CORE: 19 - INCOME TAX LAW AND PRACTICE – II
PART-III YEAR-III
UNIT I
Clubbing of income - Set-off and carry forward of losses - Deductions from gross
total income.

UNIT II: Assessment of Individual - Assessment of Hindu undivided family

UNIT III:Assessment of Partnership firms - Assessment of AOP - Assessment of Joint stock
companies
UNIT IV
Preparation of Return of income - Filing of Returns – Manually, Online filing of
returns of income and TDS, Provision and procedures of compulsory online filing of return
for specified assesses.

UNIT V: Deduction and collection of Tax Deducting at SourceAdvancePaymentTax Refunds

- Consequences offailure to deduct or pay tax – Tax credit certificate – Tax clearance
certificate

BOOKS FOR STUDY

1. Income tax law and Practice - B.B. Lal
2. Income Tax law and Practice - Bhagavathiprased
3. Students Guide to Income Tax - VinodK.Singhania

BOOKS FOR REFERENCE

1. Income Tax law and Practice - H.C. Mehrotra
2. Law and Practice of Income Tax - DinkarPagare
3. Income Tax law and Practice - V. P Gaur and D. B. Narang

154
Note: The questions should be asked in the ratio of 60% for problems and 40% for theory.

SEMESTER - VI
SBE: 6 – MS OFFICE& ACCOUNTING PACKAGE - THEORY
PART-III YEAR-III
UNIT - I
Starting word 2000 - Creating a document - Editing - Saving - Formatting - Creating
table - Printing a document.

UNIT - II
Starting Excel 2000 - Editing - Inserting and deleting rows and columns - Changing
width and height - formula (Financial formula only)

UNIT - III
Power point 2000 - Creating a new presentation - Using templates – Slidetransition -
Slide animation - Power Point views.

UNIT - IV
Tally - Features - Opening Screen of Tally - Creating Company – Selectinga
Company - Shutting - Altering a Company

UNIT - V
Creating Groups & Ledger - Alteration - Alteration - Deletion – Voucherentry -
Payment - Receipt - Journal - Contra Voucher - Alteration - Deletion.

Text Book:
1. SanjeySaxena, 2013: MS Office 2000 For Every One, Vikas Publishing House
Pvt.Ltd., New Delhi.

Reference Books:
1. C. Nellai Kannan,2014: MS Office, NelsPublications,Thirunelveli.
2. Dr.NamrataAgarwal ,2014: Comdex Tally 9- Course Kit, NelsPublications,
Thirunelveli.

SEMESTER - VI
SBE: 7 – MS OFFICE & ACCOUNTING PACKAGE - LAB
PART-III YEAR-III

UNIT I
Introduction to MS-Office: Windows Accessories – Using File Manager and
Program Manager - Introduction to Word: Editing a Document – Formatting text and
paragraph – Finding and Replacing text and spell checking – Header and Footer – Page
Number – Insert Pictures – Tables and other features – Using Graphics, Templates and
Wizards – Using Mail Merge.

UNIT II
Introduction to Worksheet and Cell – Getting started with Excel – Editing cells and
using commands and functions – Moving and Copying, Inserting and Deleting rows and

155
columns – Getting help and formatting a Worksheet – Printing the Worksheet – Creating
Charts – Using Date and Time – Function filtering. Naming Ranges and using Statistical and
Financial functions – Database in a Worksheet – Multiple Worksheet and Macros.

UNIT III
Tally Fundamentals – Key components of Tally 9.0 – Company Creation –
Classification of Accounts – Groups – Predefined Groups/Reserved Groups – Managing
groups - Ledger Accounts – Accounting Vouchers – Creation - Types of vouchers – Default
vouchers.

UNIT IV
Inventory vouchers: – Stock Groups – Stock Categories – Multiple locations –
Units of Measure – Creation of Stock items – Stock valuation methods – Inventory Vouchers:
Receipt note, Delivery note, Rejection in, Rejection out, Stock Journal, Physical Stock –
Voucher entry for Stock Purchase, Sales, Sales return and Purchase return - Inventory
analysis reports – Preparation of VAT reports.

UNIT V
Taxation through Tally – Service tax – Special features – Enabling Service Tax in
Tally – Ledgers pertaining to Service Tax - Ledgers Creation – Voucher Entry when service
tax is enabled – Service Tax Reports .Tax Deduction of Source (TDS) – Enabling TDS in
Tally – Ledgers pertaining to TDS – Creating TDS voucher types – Voucher Entry – TDS
Reports - Introduction to GST (Theory Only).

Text Book:
1. SanjeySaxena, 2013: MS Office 2000 For Every One, Vikas Publishing House
Pvt.Ltd., New Delhi.

Reference Books:
1. C. Nellai Kannan,2014: MS Office, NelsPublications,Thirunelveli.
2. Dr.NamrataAgarwal ,2014: Comdex Tally 9- Course Kit, NelsPublications,
Thirunelveli.

Core:20AUDITING PRACTICAL & APPRENTICESHIP REPORT

Part-III Year : III
1. Method of Income –Tax E-Filling
ITR – 1 to ITR - 7
Income Tax Slab

2. Method of GST – Return Filling

GSTR – 3B (Total Purchase and Sales)
GSTR – 1 (Bill Sales _
GSTR – 2A

3. Method of TDS Return Filling

Form No.24Q Filling
Preparation of TDS form

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 4. Preparation of Bank Loan Statement (Business People)
Preparation of Cash Flow , Fund Flow Statement

5. Preparation of Final Account

Preparation of Profit and Loss Account Statement, Income
and Expenditure Statement Balance Sheet

6. Calculation of Capital Gain

SEMESTER - III
NME – 2- RETAIL MARKETING
PART-IV YEAR-III
UNIT I
Introduction – Retail marketing Definition – Importance - Functions of Retailing -
Retailing, Types of Retailing - Retailers.
UNIT II
Consumer behaviour and retail operation - Types of customer – Merchandise
management - Retail marketing mix.
UNIT - III
Retail pricing - Concept - Strategies and approaches - Types - Methods of setting
prices - Retail branding - Supply chain management.
UNIT IV
Concept and role - types of distribution channels - Factors affecting choice of a
distribution channel-Retail Network- Promotion: Method of promotion – optimum promotion
mix -Sales Coordination.
UNIT V
Consumerism and ethics in retailing - Role of Information Technology in Retailing
e-retailing - International retailing - Future of retailing - Retailing in India.

BOOKS FOR STUDY

1. Retail Marketing Management David Gilbert
BOOKS FOR REFERENCE
1. Retail. Management: A Strategic Approach - Barry Berman, Joel R.Evans

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