Post on 05-Apr-2020
115
ANNEXURE – 5
CHOICE BASED CREDIT SYSTEM – STRUCTURE
FROM THE ACADEMIC YEAR 2014–15
B.COM
SEM Part – I Part – II Part – III Part – IV
Part – V (6th Hr)
ACC (6th Hr)
SLC
I
Sem.
I
Lang (6)
II
Lang (6)
Core
(5)
Core
(5)
Allied
Economics (6)
SBE
GK (2)
– Total
(30)
NCC/NSS/PED.
(3)
Com.Eng
(2)
Comp.Lit
(1) – –
II Sem.
I
Lang
(6)
II
Lang
(6)
Core (4)
Core (5)
Allied
Economics
(6)
SBE
QA & VA
(2)
Elec.
EVS
(1)
Total (30)
NCC/NSS/PED. (3)
Com.Eng (2)
Comp.Lit (1)
–
SLC
Law &
Society
III
Sem.
Core
(6)
Core
(6)
Core
(4)
Core
(4)
Allied
Commerce (6)
NME
(2)
SBE
(2)
Total
(30)
NCC/NSS/PED.
(3)
Com.Eng
(2)
Comp.Lit
(1) –
SLC
Human Rights
IV Sem.
Core (6)
Core (6)
Core (4)
Core (4)
Allied
Commerce
(6)
NME (2)
SBE (2)
Total (30)
NCC/NSS/PED. (3)
Com.Eng (2)
Comp.Lit (1)
– SLC Major
Salesmanship
V
Sem.
Core
(6)
Core
(6)
Core
(5)
Core
(5)
Elec. Project
(5)
SBE Major
(2)
Elec. W.S.
(1)
Total
(30) –
Com.Eng
(2)
Comp.Lit
(1)
Skill
Devt. – Career
Guidance
(3)
SLC Major
Tally
VI
Sem.
Core
(5)
Core
(5)
Core
(4)
Elec-
I. (6)
Elec-II.
(6)
SBE
Major (2)
Elec.
VBE (2)
Total
(30) –
Com.Eng
(2)
Comp.Lit
(1)
Skill Devt – Career
Guidance
(3)
––
TOTAL 180
Hrs
I Language – Tamil
II Language – English
SBE – Skill – Based Electives
QA &V A – Quantitative Aptitude and Verbal Aptitude
GK – General Knowledge
SLC – Self – Learning Course
EVS – Environmental Studies
W.S. – Women Studies
116
CHOICE BASED CREDIT SYSTEM – STRUCTURE
FOR THOSE WHO HAVE JOINED FROM THE ACADEMIC YEAR 2014-15 ONWARDS
B.COM
Sem
Part
Course Subject Hrs. 6th
Hr. Cr.
Adl.
Cr.
Exam
(Hrs)
Marks
Allotted
Int. Ext.
I
I Lang. – I epWkr; rl;lk; [Common] 6 3 3 25 75
II Lang. – II General English – I 6 3 3 25 75
III
Core Marketing
5 5 3 25 75
Core Financial Accounting – I
[Common]
5 5 3 25 75
Allied
Economics Managerial Economics
6 5 3 25 75
IV SBE - I General Knowledge 2 2 2 – 100
V Extension activities
NSS / NCC / PED
3 – – –
Additional Courses
Communicative English–I
2 – – –
Computer Literacy
1 – – –
II
I Lang. – I tzpfj; jkpo; [Common] 6 3 3 25 75
II Lang. – II General English – II 6 3 3 25 75
III
Core Information Technology 4 4 3 25 75
Core Financial Accounting – II
[Common] 5 4 3 25 75
Allied
Economics
Economic Development of
India 6 5 3 25 75
IV
SBE - II Quantitative Aptitude and
Verbal Aptitude 2 2 2 – 100
EVS Environmental Studies 1 1 2 – 100
V Extension activities
NSS / NCC / PED
3 – – –
Additional Courses
Communicative English–I 2 1 3 25 75
Computer Literacy 1 – – –
SLC Law and Society 3 3 – 100
117
Sem
Part
Course Subject Hrs.
6th
Hr. Cr.
Adl.
Cr.
Exam
(Hrs)
Marks
Allotted
Int. Ext.
III
III
Core Business Law 6 3 3 25 75
Core Practical Banking [Common] 6 3 3 25 75
Core Practical Costing [Common] 4 3 3 25 75
Core Advanced Partnership
Accounts [Common] 4 3 3 25 75
Allied
Commerce
Business Statistics [Common] 6 5 3 25 75
IV
NME - I Accounting for Business
[Common] 2 2 2 25 75
SBE- III Entrepreneurial Skill
Development [Common] 2 2 2 25 75
V Extension
activities NSS / NCC / PED 3 – – –
Additional
Courses
Communicative English–II 2 – – –
Computer Literacy 1 – – –
SLC Human Rights 3 3 – 100
IV
III
Core Ms Office & Tally 6 3 3 25 75
Core Banking & Financial Services [Common] 6 3 3 25 75
Core Management Accounting
[Common] 4 3 3 25 75
Core Business Management 4 3 3 25 75
Allied
Commerce
Business Mathematics
[Common] 6 5 3 25 75
IV NME - II Consumerism [Common] 2 2 2 25 75
SBE– IV Presentation Skills
[Common] 2 2 2 25 75
V Extension activities
NSS / NCC*/ PED* 3 1 3 25
*40
75
*60
Additional
Courses
Communicative English–II 2 1 3 25 75
Computer Literacy 1 – – –
SLC Salesmanship [Common] 4 3 – 100
118
Sem
Part
Course Subject Hrs.
6th
Hr. Cr.
Adl.
Cr.
Exam
(Hrs)
Marks
Allotted
Int. Ext.
V
III
Core Corporate Accounting
[Common] 6 5 3 25 75
Core Income Tax Law and Practice
– I [Common] 6 5 3 25 75
Core Indirect taxes - I [Common] 5 4 3 25 75
Core Business Environment 5 4 3 25 75
Elec-I Project
*Report:@Viva 5 5 –
40
[*30:@10]
60
[*50:@10]
IV SBE - V Auditing 2 2 2 25 75
WS Women Studies 1 1 2 – 100
Additional
Courses
Communicative English–III 2 – – –
Computer Literacy 1 – – –
Skill Development – Career
Guidance 3 – – –
SLC Tally [Common] 4 3 – 100
VI
III
Core Advanced Special Accounts
[Common] 5 4 3 25 75
Core Income Tax Law and Practice
– II [Common] 5 4 3 25 75
Core Indirect taxes - II [Common] 4 4 3 25 75
Elec– II* Paper I 6 5 3 25 75
Elec-III* Paper II 6 5 3 25 75
IV SBE - VI Export Marketing [Common] 2 2 2 25 75
VBE Value Based Education 2 2 2 – 100
Additional
Courses
Communicative English–III 2 1 3 25 75
Computer Literacy 1 1 3 25 75
Skill Development – Career
Guidance 3 2 3 – 100
TOTAL 180 36 140 20
*Elective II and III: Each elective paper has two choices, select any
one.
II.1 Entrepreneurship development II.2 Human resource management III.1 E – commerce
III.2 Financial markets and services
119
ALLIED – COMMERCE FOR ECONOMICS
Sem Title of the Paper Hrs Cr.
Duration
of Exam
(Hrs)
Marks Allotted
Internal External
I
Principles of Accounting – I
6
5
3
25
75
II
Principles of Accounting – II
6
5
3
25
75
120
B.Com.: Those Who Have Joined From The Academic Year
2014-15 Onwards Under CBCS System
Core Subject BUSINESS LAW Code: 14163301
SEMESTER III 6 Hrs/Week
Credits 3
Objectives:
To create the awareness about the basic principles of business law, its
terms and applications.
UNIT – I: [20 Hrs]
Law of contracts – definition – essential elements of a valid contract
– Classification of contracts – offer – acceptance – Communication and
revocation of offer and acceptance – consideration – capacity of parties –
consent – free consent – coercion – undue influence – fraud –
misrepresentation – mistake – legality of objects – illegal and immoral
agreements and agreements opposed to public policy.
UNIT – II: [20 Hrs]
Performance of contracts – Various modes of discharges of a
contract – Breach of contracts – Remedies for Breach of contract – Quasi
contracts – contract of indemnity - Contract of guarantee – essential
features – kinds – Rights and liabilities of surely – discharge of surely
from liability.
UNIT – III: [15 Hrs]
Bailment – definition – essentials – Rights and Duties of Bailor and
Bailee – Bailee’s lien – finder of lost goods – Discharge of Bailment
contracts.
UNIT – IV: [20 Hrs]
The sale of Goods Act – definition – Difference between contract of
sale and agreement to sell – conditions and warrenties – Distinction –
caveat emptor – Transfer of property – Importance – Transfer of Title by
Non –owners – performance of contract of sale – Rights and duties of
buyer and seller – Rights of unpaid seller.
UNIT – V: [15 Hrs]
Contract of agency – Meaning – creation and Termination of Agency
– kinds of agents – Rights and Duties of Agents and principal.
TEXT BOOK:
01. Pillai R.S.N., and Bagavathi, Business law, S.Chand and Co ltd.,
New Delhi 2007.
REFERENCES:
01. Kapoor N.D., Business law Sultan Chand and sons, New Delhi
2007.
02. Aswathappa, Raghavendra, Ramachandra, Business law,
Himalaya publishing House, New Delhi.,
121
Core Subject PRACTICAL BANKING Code: 14163302/
[Common for B.Com and B.Com IT Major Students] 14323302
SEMESTER III 6 Hrs/Week
Credits 3 Objectives:
To make the students to know the services of commercial banks.
To highlight the role of Reserve Bank of India.
To make the students to know the recent developments in banking sector.
UNIT – I: [20 Hrs]
Banker – Customer: Meaning – Definition – General relationship -
Special relationship: Obligation to honour cheque, obligation to maintain
secrecy of customer’s account, right to charge compound interest and
incidental charges – FDR and its legal implication – passbook – meaning
– entries in passbook - entries favourable to the customer - entries
favourable to the bankers – special types of customers - minors, joint
stock company, non-trading associations and joint account.
UNIT – II: [20 Hrs]
Negotiable Instruments: meaning - definition – types: cheque,
promissory note and bills of exchange – cheque: meaning – definition –
essential features of a cheque – cheque Vs bill of exchange – Proper
drawing of cheque – Offence under section 138 of the NI Act – Material
alteration: meaning – effects of material alteration – banker’s duty –
Immaterial alteration – crossing: meaning – definition – various forms
and its significance of crossing – Endorsement : meaning – definition –
kinds and significance.
UNIT – III: [15 Hrs]
Paying banker: meaning – precautions before honouring a cheque –
circumstance for dishonor of cheque – statutory protection - collecting
banker: meaning – banker as holder for value – banker as an agent for
collection – duties, statutory protection under section 131 of the NI Act –
concept of negligence.
UNIT – IV: [15 Hrs]
Bank lending – principles of lending policy – secured Vs unsecured
advances – forms of advances: loans, cash credit, over draft and bills
discounted – mode of creating charges: lien, pledge, mortgage,
hypothecation and assignment – advances against various securities –
goods – stock exchange securities – real estate – life policy.
UNIT – V: [20 Hrs]
Forms and documents used in day-to-day banking: application
form – general procedure for opening an account – FDR- cheque – pay-in-
slip – withdrawal form – transfer form – draft – bills of exchange –
122
Traveler’s cheque –various loan forms: commercial loans, OD, cash credit
application form.
TEXT BOOK:
01.Gorden E., and Natarajan K., Banking Theory Law and Practice, Himalaya Publishers, Bombay.
REFERENCES:
01. Desai Vasanth, Banking in India, Himalaya Publishers, Bombay. 02. Sundaram and Varshney, Banking Theory Law and Practice
Sultan chand and sons, New Delhi.
Core Subject PRACTICAL COSTING Code: 14163303/
[Common for B.Com and B.Com CA Major Students] 14173303
SEMESTER III 4 Hrs/Week
Credits 3 Objectives:-
To acquire fundamental knowledge about the cost accounting by the
students.
To study the theoretical and conceptual aspects of each topic.
To give practical applications towards costing.
UNIT – I: [5 Hrs]
Introduction – Meaning and definition – Objectives – Advantages –
Cost accounting Vs financial accounting – Elements of cost – Cost
classification – Cost sheet – Installation of a costing system – Steps in
installation – Limitations of cost accounting.
UNIT – II: [20 Hrs]
Materials – Material control techniques – Economic Order
Quantity [EOQ] – Bincard Vs stores ledges – Pricing of material issues
under FIFO, LIFO, simple average, weighted average and base stock
methods – Merits and demerits of each method – Stock control – ABC
analysis – VED analysis, continuous stock taking and perpetual
inventory system – Material losses – Waste : Scrap and defective.
UNIT – III: [20 Hrs]
Labour – Time wage system and piece wage system – Merits and
demerits – Essentials of a good wage system – Incentive schemes –
Halsey plan, Halsey weir plan, Rowan plan, Taylor’s differential piece
rate, merriks multiple piece rate, Gant’s task bonus plan – Labour
turnover – Causes – Seperation – Replacement and flux methods – Idle
time and measurement of idle time.
UNIT – IV: [20 Hrs]
Overheads – Meaning – Functions – Classification of overheads –
Allocation Vs apportionment of overheads – Basis of apportionment –
Primary distribution of overheads – Methods of re–apportionment –
Repeated distribution, step and ladder, Trial and Error and simultaneous
123
equation method – Calculation of machine hour rate – Under and over
absorption of overheads – Meaning and causes.
UNIT – V: [10 Hrs]
Reconciliation of cost and financial accounts.
TEXT BOOK: 01.Pillai R.S.N., and Bagavathi, Cost Accounting, S. Chand and Sons,
New Delhi.
REFERENCES: 01. Jain S.P., and Narang K.C., Cost Accounting Kalyan Publishers,
New Delhi. 02. Maheswari S.N., Cost Accounts, Sultan Chand and Sons, New
Delhi.
03. Sexena V.K., and Vachut C.D., Advanced Cost Accounting, Sultan Chand, New Delhi.
Core Subject ADVANCED PARTNERSHIP ACCOUNTS
[Common for B.Com and B.Com CA & B.Com IT Major Students]
SEMESTER III Code: 14163304/
14173304/14323304
4 Hrs/Week
Credits 3
Objectives:
To educate the students regarding the partnership form of business and
their accounting practice followed.
UNIT – I: [12 Hrs]
Partnership Accounts: Partnership – Definition – Provision relating
to partnership deed – preparation of capital a/c – fixed and fluctuating
methods – appropriation of profits. Past adjustments – Guarantees.
UNIT – II: [12 Hrs]
Admission of Partners – Treatment of goodwill – revaluation of
assets and liabilities – accumulated profit, losses and reserves –
preparation of new balance sheet.
UNIT – III: [12 Hrs]
Retirement of partners – transfer of balances due to retired
partner – purchase of retiring partner’s share by the remaining partners.
UNIT – IV: [12 Hrs]
Death of the partner – treatment of joint life policy – settlement of
amount due to legal representative.
UNIT – V: [12 Hrs]
Sale to a company – Calculation of purchase price – distribution of
shares among the partners.
TEXT BOOK:
01. Reddy and Moorthy, Advanced Accountancy, Margham Publishers,
Chennai.
124
REFERENCES:
01. Grewal T.S., Introduction to Accountancy, S.Chand and Sons,
New Delhi.
02. Jain and Narang, Advanced Accountancy, Kalyani Publishers,
New Delhi
03. Pillai R.S.N., and Bhagavathi, Advanced Accountancy, S.Chand
and Co. Ltd., New Delhi.
04. Shukla M.C., and Grewal, Advanced Accountancy, S.Chand, New
Delhi.
Note:
The questions should be asked in the ratio of 80 per cent for
problem and 20 per cent for theory.
Allied Comm. BUSINESS STATISTICS Code: 14163321/ Common for B.Com and B.Com CA & B.Com IT Major Students] 14173321 SEMESTER III 14323321
6 Hrs/Week Credits 5
Objectives:
To give basic knowledge of the subject with regard to the data collection,
presentation and statistical methods as an aid to analysis of data.
UNIT – I: [10 Hrs]
Statistics – meaning – Definitions – functions- importance –
limitations; Collection of Data – types of data – methods of collecting data
– census – sampling; Classification, Tabulation and Presentation of data
– diagrammatic and graphic.
UNIT – II: [30 Hrs]
Arithmetic mean – simple and weighted arithmetic mean –
Geometric mean – Harmonic mean – combined mean – Median – Mode.
Range – Quartile deviation – Mean deviation – Standard deviation –
combined standard deviation – co-efficient of variation.
Skewness – methods of studying skewness-Karl Pearson’s
coefficient of skewness – Bowley’s Coefficient of Skewness - Kurtosis and
moments.
UNIT – III: [25 Hrs]
Correlation – methods of studying correlation – scatter diagram –
graphic method – Karl Pearson’s coefficient of correlation – Spearman’s
rank correlation.
Regression analysis – regression lines – regression equations –
least square method – deviations taken from actual and assumed mean.
UNIT – IV: [15 Hrs]
Index numbers – importance – problems of constructing index
number – types – tests (Time reversal test and Factor reversal tests –
consumer price index numbers.
125
UNIT – V: [10 Hrs]
Analysis of Time series – meaning – components – methods of
estimating trend – graphic method – semi-average method – moving
averages – method of least squares.
TEXT BOOKS:
01. Manoharam .M., Stastical Methods, Palani Paramount Publications - Palani
02. Pillai R.S.N., and Bagavathi V., Statistics, S.Chand and Sons,
New Delhi. REFERENCES:
01. Dr. Sancheti and Kapoor V.K., Statistics (Theory, Method and Application), Sultan Chand and Co., New Delhi.
02. Elhance D.N., Fundamentals of Statistics, Kitab Mahal, New
Delhi. 03. Gupta S.P., Statistical Methods, Sultan Chand and Sons, New
Delhi.
Note: The questions should be asked in the ratio of 80 per cent for
problem and 20 per cent for theory.
Part – IV ACCOUNTING FOR BUSINESS Code: 14463316/
Non–Major Electives [Common Course Offered By B.Com and B.Com IT] 14463332
SEMESTER III 2 Hrs/Week
Credits 2
Objectives:
To give basic accounting knowledge to Non – Commerce students.
To enhance the knowledge of students in the preparation of final
accounts.
UNIT – I: [3 Hrs]
Introduction – Accounting Principles – Advantages and Limitations
– Concepts – Conventions.
UNIT – II: [7 Hrs]
Journal – Ledger.
UNIT – III: [5 Hrs]
Preparation of Trial Balance.
UNIT – IV: [7 Hrs]
Preparation of Cashbook – Types of Cash Book.
UNIT – V: [8 Hrs]
Final accounts of sole trading concerns – adjusting entries (simple)
– Preparation of Trading, Profit and Loss account and Balance Sheet
(simple problems only).
TEXT BOOK:
01. Vinayakam N., Mani P.L., Nagarajan K.L., Principles of Accountancy, S.Chand and Company Ltd., New Delhi.
REFERENCES:
01. Pillai R.S.N., Bagavathi, Uma S., Fundamentals of Advanced Accounting, S.Chand and Sons, New Delhi.
126
02. Reddy and Moorthy, Advanced Accountancy, Margham Publishers, Chennai.
Note: The questions should be asked in the ratio of 50 per cent for
problem and 50 per cent for theory.
Part – IV ENTREPRENEURIAL SKILL DEVELOPMENT
Skill Based Electives [Common for B.Com, B.Com CA, B.Com IT Major Students]
SEMESTER III Code: 14443316/14443317
14443332
2 Hrs/Week
Credits 2
Objectives:
To inculcate entrepreneurial skill among the students.
UNIT – I: [6 Hrs]
Entrepreneur meaning – definition – characteristics – function
UNIT – II: [6 Hrs]
Entrepreneurship theories – Maslow’s – McClelland’s Need
Achievement theory – hierarchy theory – Leibenstein’s – Schumpeter’s –
Papanek and Harsis – Harvars School – Kirzner’s theory – Knight’s –
Mark Casson’s - Cochran - Max Weber theory – Hoselitz – theory of
Personal resourcefulness – Theory of Entrepreneurial supply.
UNIT – III: [6 Hrs]
Entrepreneurship career – positive-negative aspects -
Entrepreneurial competencies –
UNIT – IV: [6 Hrs]
Entrepreneurial development programme – objective – Process –
phases
UNIT – V: [6 Hrs]
Institutions for EDP – NIESBUD – EDII – NAYE – TCO – NEDP –
NSTEDP – NISIET – Banks – SIDBI
TEXT BOOK:
01. Gorden, Natarajan, Entrepreneurship Development, Himalaya publishing House,
REFERENCES:
01. Ram Chandran, Entrepreneurship development Tata McGraw Hill, New Delhi
02. Khanka, S S. Entrepreneurship development S Chand & Company Ltd. New Delhi
03. C.B. Gupta and Srinivasan, Entrepreneurship development, S
Chand & Sons, New Delhi.
Core Subject MS OFFICE & TALLY Code: 14163401
SEMESTER IV 6 Hrs/Week
Credits 3
Objectives:
To improve the knowledge about the word, Excel, Access and powerpoint.
To enhance the theoretical ideas about the each topic.
127
UNIT – I: [10 Hrs]
Windows basics – Word – Creating documents – Saving a document
– Entering text – Selecting, moving, copying text – Cutting and pasting –
Finding and Replacing – Using undo and redo features – Spell checking –
Formatting text using special characters – Inserting dates, page numbers
– Inserting header and footer – Printing a document – Using tables and
Graphs - Mail Merge.
UNIT – II: [25 Hrs]
Excel – Starting excel – Work books and work sheets – Entering
work sheets data – Worksheet editing – cut, copy and paste – Inserting
and deleting cells, rows and columns – Using formulae – Data forms –
Creation of charts in excel – Saving work book – Using date and time –
Printing the worksheet.
UNIT – III: [25 Hrs]
Tally fundamentals – Key components of Tally – Creation of
companies – F11 : Features – F12 : Configuration – Classification of
accounts – Groups – predefined groups/Reserved groups – Managing
groups – Ledger accounts – Voucher entry – Default vouchers – Voucher
creation – Reports – Trial balance – Profit and loss accounts – Balance
sheet – Ratio analysis – Day book.
UNIT – IV: [15 Hrs]
Inventory Vouchers – Stock groups – Stock categories – Stock items
– Units of measure – Stock valuation methods – Inventory details in
vouchers – Receipt note, Delivery note, Rejections & Stock summary –
Creating, altering and deleting purchase order and sales order – Credit
purchase and credit sales.
UNIT – V: [15 Hrs]
Taxation through Tally – Service tax – Special features –
Amendment in service tax – Payment of service tax – Activating service
tax in Tally – Creating service tax ledgers – TCS (Tax Collected at Source)
– List of specified goods – TCS in Tally – Tax Deducted at Source (TDS) –
Types – Different heads of income where TDS is deducted – TDS in Tally –
To account TDS for rent, Salaries and any advance payment to a party –
TDS reconciliation.
TEXT BOOK:
01. Sanjay Saxena, MS OFFICE 2000,
02. Dr.Namrata Agarwal, COMDEX TALLY 9 – COURSE KIT
REFERENCES:
01. A.K.Nadhani, K.K. Nadhani, Implementing Tally 9
02. Nellai Kannan, Tally 9
03. D.P.Nagapal, Mastering MS Office
128
Core Subject BANKING & FINANCIAL SERVICES Code: 14163402/
[Common for B.Com and B.Com IT Major Students] 14323402
SEMESTER IV 6 Hrs/Week
Credits 3 Objectives:
To make the students to aware of different types of deposits offered by
banks.
To know the relationship exist between banker and customers.
To educate the students regarding, the proper drawing of the cheque.
To make the students to understand the lending procedures followed by
banks.
UNIT – I: [15 Hrs]
Commercial Banks – meaning - Functions of commercial banks:
Primary and subsidiary functions – credit creation – techniques of credit
creation – limitations – Role of Commercial banks in the development of
Indian Economy.
UNIT – II: [20 Hrs]
Reserve Bank of India – Functions – credit control measures:
quantitative and qualitative measures – RBI and rural credit – RBI and
Industrial finance – Recent Reforms in Banking Sector –Capital Adequacy
Norms – NPA – Provisions – Requirements – Post Reform Position -
Banking Ombudsman Scheme: objectives – powers and duties –
procedure for redressal of grievance and settlements by agreement,
recommendations and award.
UNIT – III: [20 Hrs]
Money market – meaning – objectives – importance – composition
of money market: call money market – commercial bills market –
discount market – acceptance market – Treasury bill market – money
market instruments: commercial papers – certificate of deposit – inter-
bank participation certificate – repo instrument – features of Indian
money market.
UNIT – IV: [20 Hrs]
Merchant banking – meaning – functions of merchant bankers –
scope of merchant banking in India – problems of merchant bankers –
Mutual Funds – meaning – scope – classification of funds: on the basis of
execution and operation, on the basis of yield and investment pattern –
importance – mutual funds in India – reasons for slow growth of mutual
funds in India – discounting and factoring – meaning – definition –
functions – types of factoring: full service, with recourse, maturity, bulk,
invoice, agency and international factoring – advantages – forfaiting:
meaning and definition – working of forfaiting – benefits and drawbacks
of forfaiting – credit rating – definition – features – advantages –
129
determinants of credit rating: business factors, financial factors –
drawbacks of credit rating- credit rating agencies-CARE, ICRA.
UNIT – V: [15 Hrs]
E- Banking – Features – Traditional banking Vs e-banking – types –
mobile banking, phone banking, net banking( Features only) – ATM –
Features – Functions of ATM – advantages and disadvantages of ATM –
Credit Card – Debit Card – National Electronic Fund Transfer (NEFT) –
Real Time Gross Settlement (RTGS) – CTS – E-Pass Book (meaning and
features only).
TEXT BOOK:
01. Gorden E., and Natrajan K., Banking Theory, Law and Practice,
Himalaya Publishers, Bombay.
02. Gorden E., and Natarajan K., Financial Markets and Services,
Himalaya Publishers, Bombay
REFERENCES:
01. Desai Vasanth, Banking in India, Himalaya Publishers, Bombay.
02. Sundaram and Varsney., Banking Theory Law and Practice,
Sultan Chand and Sons, New Delhi.
03. Khan M.Y., Financial Markets and Institutions, McGraw-Hill, New
Delhi, 1992.
04. 04. Dr. S. Gurusamy, Financial Markets and Institutions, Tata
McGraw Hill Publication, New Delhi.
05. 05. Dr. S. Gurusamy, Banking Theory Law and Practice, Tata
McGraw Hill Publication, New Delhi.
Core Subject MANAGEMENT ACCOUNTING
[Common for B.Com and B.Com CA & B.Com IT Major Students]
SEMESTER IV Code: 14163403
14173403/14323403
4 Hrs/Week
Credits 3
Objectives:-
To improve the knowledge about the Management accounting for the
students.
To study the theoretical and conceptual aspects of each topic
To give practical applications towards modern business.
UNIT – I: [8 Hrs]
Management Accounting – Meaning – Definition – Objectives –
Relationship between cost, financial and management accounting.
Financial statement analysis and interpretation – Comparative
statements – Common–size statements – Trend analysis.
UNIT – II: [20 Hrs]
Accounting ratios – Their significance – Utility and limitations –
Analysis for liquidity, profitability and solvency.
UNIT – III: [15 Hrs]
Fund flow and cash flow analysis.
130
UNIT – IV: [7 Hrs]
Marginal costing – Meaning – Objectives and advantages and
limitations – Break–Even Analysis – Calculation of PV Ratio [excluding
application of marginal costing techniques].
UNIT – V: [10 Hrs]
Standard costing – Meaning, Definition – Merits and Demerits –
Material and Labour variances [Simple Problem Only].
TEXT BOOK:
01.Pillai R.S.N., and Bagavthi V., Management Accounting, S.Chand and Sons, New Delhi.
REFERENCES: 01. Maheswari S.N., Management Accounting, Tata Mc Graw Company
Limited – Hill Publishing, New Delhi. 02. Khan and Jain, Management Accounting, Sultan Chand and Sons,
New Delhi.
Core Subject BUSINESS MANAGEMENT Code: 14163404
SEMESTER IV 4 Hrs/Week
Credits 3 Objectives:
To enrich the knowledge of students about the principles and functions of
Management.
To highlight the importance of planning.
To improve the knowledge of students to become successful managers.
UNIT – I: [10 Hrs]
Management: Introduction – Meaning and definition – Principles of
Management – functions of Management – importance of Management -
Administration and Management – whether management is an art or
science.
UNIT – II: [14 Hrs]
Planning: Meaning of Planning, Definition – Characteristics of
planning – process of planning – Advantages and Limitations of planning.
Organising: Meaning – Definition - Characteristics of Organisation
and principles of Organisation – Forms of organisation.
UNIT – III: [12 Hrs]
Staffing: Introduction – Definition - functions of Staffing.
Recruitment : Meaning – Definition – sources of Recruitment.
Selection: Meaning - importance of Selection – stages of Selection
procedure. Kinds of test and kinds of interview.
UNIT – IV: [14 Hrs]
Motivation: Meaning – Definition – importance of motivation – types
of motivation – Maslow’s need hierarchy theory – X theory and Y theory.
Leadership: Meaning – Definition –Leadership styles, Qualities of
Leadership.
131
UNIT – V: [10 Hrs]
Controlling: Meaning – Definition – steps in control process –
requirements of effective control system – techniques of control.
TEXT BOOK:
01. Ramasamy T., Principles Management, Himalaya Publishing
House, Mumbai 2008.
REFERENCES:
01. Prasad L.M., Principles and Practice of Management, Sultan
Chand and sons, New Delhi, 2001.
02. Dr Natarajan .K, Dr. Ganesan K.P., Principles of Management,
Himalaya Publishing House, Mumbai 2010.
Allied comm BUSINESS MATHEMATICS Code: 14163421/
[Common for B.Com and B.Com CA & B.Com IT Major Students] 14173421
SEMESTER IV 14323421
6 Hrs/Week
Credits 5 Objectives:
To familiarise with the mathematical application in business and to
introduce basic mathematical aptitude.
UNIT – I: [15 Hrs]
Elements of set theory – Definition – Symbols – Types of sets –
Union and Intersection – Venn Diagram – Operations of sets –
De-Morgan’s Law.
UNIT – II: [15 Hrs]
Indices – Positive – fractional – operations with power function –
logarithms – change of base formula – common logarithms and natural
logarithms – characteristic and mantissa – rules to write – practical
problems.
UNIT – III: [20 Hrs]
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 – true discount –
normal due date – legal due date.
UNIT – IV: [20 Hrs]
Theory of Probability – conditional probability – Bayes theorem –
mathematical expectations. Theoretical distribution – Binomial – Poisson
and Normal distribution.
UNIT – V: [20 Hrs]
Determinants – Properties – Product – Matrices – types – addition –
multiplication – Matrix Inversion – Solving a system of linear equation
using matrix inversion – rank of matrix – testing consistency of equation.
132
TEXT BOOKS:
01. Manoharan M., Elango C., Business Mathematics, Palani
paramount Publications , Palani.
02. Ranganath G K, Sampangiram C.S., Rajaram Y., A text book of
business Mathematics, Himalayas Publishers, Bombay.
REFERENCES:
01. Ajay Goel, Alka Goel, Taxman’s Mathematics and Statistics,
Taxman Allied Service, Pvt, Ltd., New Delhi.
02. Sanchetti D.E., .Kapoor V K, Business Mathematics, Sutan Chand
and Sons, New Delhi.
03. Wilson M, Business Mathematics, Himalaya Publications,
Bombay.
Note:
The questions should be asked in the ratio of 80 per cent for
problem and 20 per cent for theory.
Part – IV CONSUMERISM Code: 14463416/
Non-Major Electives [Common Course Offered by B.Com and B.Com IT] 14463432
SEMESTER IV 2 Hrs/Week
Credits 2 Objectives:
To create awareness about the rights of Consumer, consumer protection
Act 1986, Consumer Protection councils, Redressal Forum to the Non –
Commerce students.
UNIT – I: [7 Hrs]
Consumerism – Meaning – Definition – Consumer exploitation –
Consumer Rights.
UNIT – II: [8 Hrs]
Need for Consumer protection – Measures for consumer protection
– Approaches to consumerism.
UNIT – III: [6 Hrs]
Consumerism in India – Consumer Guidance Society of India.
UNIT – IV: [4 Hrs]
Consumer Protection Act 1986 – Objectives – Scope.
UNIT – V: [5 Hrs]
Consumer Protection councils – redressal forum under the Act and
their powers.
TEXT BOOK:
01. Pillai R.S.N., Modern Marketing, S.Chand and Co., New Delhi.
REFERENCES:
01. Dr. Gupta C., Dr. Rajan Nair N., Marketing Management, S.Chand
and Sons, New Delhi.
02. Francis Cherunnlam, Business Environment, Himalaya
Publishing House, New Delhi.
133
Part – IV PRESENTATION SKILLS Skill Based Elective [Common for B.Com and B.Com CA & B.Com IT Major Students] SEMESTER IV Code: 14443416/
14443417/
14443432
2 Hrs/Week Credits 2
Objectives:-
To make the students acquire presentation skills to the extent possible
though practical means essential for success in today’s corporate world.
UNIT – I: [6 Hrs]
Presentation – Meaning – Importance – Guidelines for effective
presentation.
UNIT – II: [6 Hrs]
Presentation skills – Significance – Steps in making successful
presentation.
UNIT – III: [6 Hrs]
Presentation materials – Need and importance – Articles –
Precautions in the use of presentation materials.
UNIT – IV: [6 Hrs]
Role of Audience in presentation – Presentation skills to meet the
need of audience.
UNIT – V: [6 Hrs]
PowerPoint presentation – Role and significance – Do’s and Don’ts
in PowerPoint presentation.
REFERENCE: 1. www.authenticity consulting.com/Publications/Management/ Ms.
Publications_HTM.
Self Learning Course-Major SALESMANSHIP Code: 14803416
[Common for B.Com and B.Com IT Major Students]
SEMESTER IV Addl. Credits 4
Objectives:
To enhance the knowledge of students about salesmen job.
To create knowledge about the qualities and selection process of
Salesmen.
UNIT – I: Personal selling: Meaning – objectives of personal selling.
Salesmanship: Meaning – Definition, kinds of Salesmanship and kinds
of Salesman. Salesmanship an art or a science – selling Process.
UNIT – II:
Recruitment and Selection of Salesmen – Meaning of Recruitment
and selection - sources of recruitment – selection process – Duties of
Salesman – Qualities of a successful salesman.
UNIT – III:
Training of Salesmen – Meaning – Advantages –Aim and contents of
training. Training Methods.
134
UNIT – IV:
Remuneration of salesmen: Objectives of remuneration plan.
Essentials of a Good Remuneration plan.
UNIT – V:
Controlling of Salesmen: Meaning of control – steps in control –
methods of control.
TEXT BOOK:
01. Pillai R.S.N., and Bagavathi Modern Marketing- Principles and
practice, New Delhi – 2004.
REFERENCES:
01. Dr. Gupta C.B.and Dr. Rajan Nair .N., Marketing Management,
Sultan Chand and Sons, New Delhi, 2006.
02. Sontakki C.N., and Deshpande R.G., Salesmenship and
Advertising, Kalyani publishers, Ludhina, 1997.
135
B.Com.: Those who have joined from the academic year
2014-15 onwards under CBCS System
EVALUATION PATTERN
Internal : 25 Marks External : 75 Marks
INTERNAL:
Test – 20 (average of the better two of the three tests conducted)
Assignment – 5
Question Paper Pattern:
INTERNAL EXTERNAL
Part – A : 6 1 = 6
(Multiple Choice)
Part – B : 2 7 = 14
(Either /Or)
Part – C : 2/3 10= 20
*40
Part – A :10 1 = 10
(Multiple Choice)
Part – B : 5 7 = 35
(Either /Or)
Part – C : 3/510 = 30
75
* Internal test mark 40 will be converted to 20.
SBE & NME
INTERNAL EXTERNAL
Part – A : 3 1 = 3
(Multiple Choice)
Part – B : 1 7 = 7
(Either /Or)
Part – C : 1/2 10= 10
20
Part – A :15 1 = 15
(Multiple Choice)
Part – B : 3/5 10 = 30
Part – C : 2/415 = 30
75
The Assignment Component of any one of the subjects (except
Non-Major Electives and other Department Papers) in the III and IV
Semesters in UG COURSES (as decided by the Head of the Department
on Rotation Basis) should be in the form of REPORT (as per the
guidelines) on the HANDS ON EXPERIENCE GAINED by the students
from their:
Part-time job (or)
Self-Employment (or)
Making of Hand made Products (or)
Survey on Marketing of goods and services (or)
Maintenance and Servicing of Equipments (or)
How things Work (or)
Working Principles of Toys/gadgets…. Models (or)
Making of working Models using some Concepts
Students should maintain a work diary which should be monitored
by the course teacher guided by a Monitoring Committee of the
concerned department.