BACHELOR OF COMMERCE (Corporate Secretaryship) B.Com … · 2020. 1. 28. · Core Paper X –...

D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship

Course - B.Com (CS)

BACHELOR OF COMMERCE (Corporate Secretaryship)

B.Com (CS)

(Effective from the Academic Year 2019 – 2020 Onwards)

SEMESTER – I

Part COURSE TITLE CREDITS HOURS CIA ESE Total

I Language 3 4 + 2* 40 60 100

II English 3 4 40 60 100

III Core Paper I – Financial Accounting 4 5 40 60 100

Core Paper II – Business Management 4 5 40 60 100

Allied Paper I – Marketing 5 6 40 60 100

IV Soft Skills 3 2 40 60 100

Non-Tamil Students :

Basic Tamil / Advanced Tamil(*)

Tamil Students: Non – Major Elective- I:

Everyday Banking

2 2 40 60 100

Total 24 30

SEMESTER – II


I Language 3 4 + 2* 40 60 100

II English 3 4 40 60 100

III Core Paper III – Advanced Financial

Accounting

4 5 40 60 100

Core Paper IV – Human Resource

Management

4 5 40 60 100

Allied Paper II – Business

Communication

5 6 40 60 100


Non-Tamil Students :

Basic Tamil / Advanced Tamil

Tamil Students : Non – Major Elective- II:

Fundamentals of Insurance

2 2 40 60 100

Total 24 30


Course - B.Com (CS)

SEMESTER – III


I Language 3 6 40 60 100

II English 3 4 40 60 100

III Core Paper V – Corporate Accounting 4 5 40 60 100

Core Paper VI – Company Law &

Secretarial Practice - I

4 5 40 60 100

Allied Paper III – Statistics - I 5 6 40 60 100


Environmental Studies * 2

Total 22 30

* Examination is conducted in Semester - IV

SEMESTER – IV


I Language 3 6 40 60 100

II English 3 4 40 60 100

III Core Paper VII – Corporate Financial

Reporting

4 5 40 60 100

Core Paper VIII – Company Law &

Secretarial Practice - II

4 5 40 60 100

Allied Paper IV – Statistics - II 5 6 40 60 100


Environmental Studies 2 2 40 60 100

Total 24 30


Course - B.Com (CS)

SEMESTER – V


III Core Paper IX – Cost Accounting 4 6 40 60 100

Core Paper X – Banking Law, Theory &

Practice

4 6 40 60 100

Core Paper XI – Income Tax Law, Theory

& Practice - I

4 6 40 60 100

Core Paper XII – Commercial Law 4 6 40 60 100

Elective I – Entrepreneurial Development 5 6 40 60 100

IV Value Education 2 1 40 60 100

Total 23 30

SEMESTER – VI


III Core Paper XIII – Management

Accounting

4 6 40 60 100

Core Paper XIV – Industrial Laws 4 6 40 60 100

Core Paper XV – Income Tax Law,

Theory & Practice - II

4 6 40 60 100

Elective II – Goods and Service Tax &

Customs Law

5 5 40 60 100

Project - Institutional Training 5 5 20 80* 100

V Extension Activity 1 2

Total 23 30

* Project Report – 60 Marks , Viva Voce – 20 Marks


Course - B.Com (CS)

Semester I Paper Title Core Paper I – FINANCIAL ACCOUNTING Max. Marks Internal – 40 Marks ESE Marks – 60 Marks

Credits 5 Hours / 4 Credits

Core Paper I – FINANCIAL ACCOUNTING UNIT- I

Average Due date – Account Current – Insurance Claims – Average Clause (Loss of

stock only)

UNIT- II

Classification of errors – Rectification of errors – Preparation of Suspense Account –

Sale or return Account.

UNIT- III

Depreciation – Meaning , Causes, Types – Straight line method – Written down value

method – Sinking fund method- Annuity method- Revaluation method – Depletion Unit method

UNIT- IV

Preparation of Final Accounts of a Sole Trading Concern- Adjustments- Closing Stock,

Outstanding and Prepaid items, Depreciation, Provision for bad debts, Provision for Discount

on debtors, Interest on Capital and Drawings, Manager’s Commission.

UNIT- V

Single Entry – Meaning, Features, Defects, Differences between single entry and

Double Entry System – Statement of Affairs method- Conversion Method.

PATTERN OF QUESTION PAPER

Part Theory Problems Total Questions

Questions to be Answered

Marks per Question

Total Marks

A 3 5 8 5 8 40

B 1 4 5 3 20 60

Maximum Marks for End Semester External Examination 100

REFERENCE BOOKS:

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

2. R.L.Gupta & V.K.Gupta, Financial Accounting, Sultan Chand Publishers, New Delhi

3. Jain & Narang - Financial Accounting, Sultan Chand Publishers, New Delhi

4. R.K.Gupta & Radhaswamy – Advanced Accounting Vol.I, Sultan Chand Publishers,

New Delhi

5. Tulsian P.C, Financial Accounting, S.Chand & Co. New Delhi

Note: Latest editions of the books to be referred.


Course - B.Com (CS)

Semester I Paper Title Core Paper II – BUSINESS MANAGEMENT Max. Marks Internal – 40 Marks ESE Marks – 60 Marks


UNIT – I

Importance - Definition – Nature and Scope of Management process - Role and

Functions of a Manager – Development of Scientific Management and other Schools of

Thought and approaches.

UNIT–II

Nature – Importance – Types – Steps in Planning – Objectives – Policies – Procedures

and Methods – Decision-making – Process of Decision-making –Types.

UNIT – III

Types of Organizations – Organization Structure – Span of Control and Committees -

Departmentalization – Informal Organization.

UNIT – IV

Authority – Delegation – Decentralization – – Responsibility – , Direction – Nature

and Purpose.

UNIT – V

Co-ordination – Need, Type and Techniques and Requisites for excellent Co-ordination

– Controlling – Meaning and Importance – Control Process.


Part Total Questions Questions to be Answered Marks per Question Total Marks

A 8 5 8 40

B 5 3 20 60


REFERENCE BOOKS

1. Weihrich and Koontz – Essentials of Management, TATA McGraw Hill Publishers

2. Dinakar Pagare – Principles of Management, Sultan Chand Publishers

3. C.B.Gupta – Business Management, Sultan Chand Publishers

4. L.M.Prasad – Principles of Management, Sultan Chand Publishers

5. P.C.Tripathi & P.N.Reddy – Principles of Management

6. N.Premavathy – Business Management, Prasanna Publishers

Note: Latest edition of the books to be referred.


Course - B.Com (CS)

Semester I Paper Title Allied Paper I – MARKETING Max. Marks Internal – 40 Marks ESE Marks – 60 Marks

Credits 6Hours / 5 Credits

Allied Paper I – MARKETING

UNIT- I

Introduction to marketing – Meaning – Definition – Functions of Marketing – Role &

Importance of Marketing – Classifications of Markets.

UNIT – II

Marketing Environment – Micro & Macro Environment (Factors affecting Internal

Environment & External Environment)

UNIT – III

Market Segmentation – Concept – Benefits – Basis and Levels – Marketing Mix –

Meaning – Introduction to Product Life Cycle – Product Mix – Price – Pricing Policy &

Methods.

UNIT – IV

Channels of Distribution – Importance – Selection of Distribution Channel – Promotion

Mix – Advertisement – Objectives – Kinds & Benefits – Sales Promotion & Personal Selling.

UNIT – V

Consumer Behaviour – Factors influencing consumer behavior – consumer buying

decision process – Buying Motives – Consumerism – E-marketing.



A 8 5 8 40

B 5 3 20 60


REFERENCE BOOKS:

1. C B Gupta & Dr. Rajan Nair –Marketing Management, Sultan Chand Publishers, New

Delhi

2. William J Stanton – Marketing, Prentice- Hall of India ,Economy Edition

3. PhilipKotler – Principles of Marketing, Prentice- Hall of India ,Eastern Economy

Edition

4. Majaro, Simon. The Essence of Marketing. Prentice Hall, New Delhi.

5. L. Natarajan, Marketing , Margham Publications, Chennai



Course - B.Com (CS)

Semester I Paper Title Non Major Elective – I EVERYDAY BANKING

Max. Marks Internal – 40 Marks ESE Marks – 60 Marks Credits 2 Hours / 2 Credits

UNIT- I

Banking – Definition – pass book – cheque book – Format of Cheque – Filling up of Cheque-

Deposit Challan – Filling up – Clearing cheque – Transfer cheque – Collection Cheque –

Payable at par – Demand Draft – application filling – Account Opening form – Filling up –

Documents required - Debit Card – Credit Card – ATM Machine – Cash Deposit Machine –

Pass book printing machine. MICR- IFSC- Fund transfer through ECS – NEFT – RTGS – Form

filling for Fund transfer.

UNIT- II

On line Banking – Sign up – Process – Requirements – Log in – Customer ID – User ID – Pass

word – Hints for creating Pass words – change of pass word – on line transactions – Account

statements – Fund Transfer – Payment of bills – Utility payments – Loans – Repayment for

Loans – other services. Mobile Banking – meaning – importance – Advantages – Mobile

Applications (App) – WAP (Wireless Application Protocol)- USSD (Unstructured

Supplementary Service Data)- Registration process – through Mobiles – Process at Bank

Branch – ATM- User ID-MPIN- change of MPIN –IMPS D(Immediate Mobile Payment

System) - UPI(Unified Payment interface) – BHIM(Bharat Interface for money)- NPCI

(National Payment Corporation of India) - Bank account Management – Transfer Funds –

paying Bills – Locating ATMs - QR code payments- Alerts and notifications- Tracking

Spending habits – Cash back-Safe banking methods.



A 8 5 8 40

B 5 3 20 60


REFERENCE BOOKS :

1. B.Santhanam- Banking & Financial systems, Margham Publications

2. S.N.Maheshwari Banking theory, law and practice , Kalyani Publications

3. Parameswaran- Indian Banking, S.Chand & Co.

WEB REFERENCES:

4. https://en.wikipedia.org/wiki/Online_banking

5. https://www.sbi.co.in/portal/web/services/internet-banking

6. https://www.hdfcbank.com/assets/popuppages/netbanking.htm

7. https://www.investopedia.com/terms/m/mobile-banking.asp

8. www.scotiabank.com/mobile/ca/en/0,,5181,00.html

https://en.wikipedia.org/wiki/Online_banking

https://www.sbi.co.in/portal/web/services/internet-banking

https://www.hdfcbank.com/assets/popuppages/netbanking.htm

https://www.investopedia.com/terms/m/mobile-banking.asp


Course - B.Com (CS)

Semester II Paper Title Core Paper III – ADVANCED FINANCIAL ACCOUNTING


UNIT- I

Branch Accounts-Types of Branches –Accounting treatment in respect of Dependent

Branches- Debtors system- Stock & Debtors system Only

UNIT- II

Royalty accounts --Meaning –Minimum Rent, Shortworkings- Accounting treatment in

the books of Lessor &Lessee- Effect of strike.

UNIT- III

Hire Purchase and Instalment System- Default and Repossession.

UNIT- IV

Partnership Accounts – Admission of a Partner – Retirement of a Partner – Death of a

Partner.

UNIT- V

Dissolution of partnership – Insolvency of a partner (application of Garner Vs Murray

rule) – Insolvency of all the partners




Marks per Question

Total Marks

A 3 5 8 5 8 40

B 1 4 5 3 20 60


REFERENCE BOOKS:

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

2. R.L.Gupta & V.K.Gupta, Financial Accounting, Sultan Chand Publishers, New Delhi

3. Jain & Narang - Financial Accounting, Sultan Chand Publishers, New Delhi

4. R.K.Gupta & Radhaswamy – Advanced Accounting Vol.I, Sultan Chand Publishers,

New Delhi

5. Tulsian P.C, Financial Accounting, S.Chand & Co. New Delhi

6. S.Parthasarathy & A.Jaffarulla- Financial Accounting, Vrinda Publishers



Course - B.Com (CS)

Semester II Paper Title Core Paper IV– HUMAN RESOURCE MANAGEMENT


UNIT - I

Human Resource Management - Nature and Scope of the HRM - Managerial and

Operating Functions - Difference between Personnel management and HRM.

UNIT- II

Recruitment – Selection – Methods of Selection – Interview techniques in Selections.

UNIT- III

Placement and Induction - Training – Methods – Techniques – Performance Appraisal –

Methods – Promotions and Transfers

UNIT- IV

Collective Bargaining - Workers participation in Management – Types.

UNIT- V

Grievance – causes – procedure – Employee Discipline - Causes of indiscipline -

Standing orders – Procedure for taking disciplinary action.



A 8 5 8 40

B 5 3 20 60


REFERENCE BOOKS:

1. V.S.P.Rao – Human Resource Management, Excel Books

2. Ashwathappa - Human Resource Management, TATA Mc Graw Hill Publications

3. C B Gupta - Human Resource Management, Sultan Chand Publishers

4. L.M.Prasad - Human Resource Management, Sultan Chand Publishers

5. P C Tripathi - Human Resource Management, Jain Book Publications



Course - B.Com (CS)

Semester II Paper Title Allied II – BUSINESS COMMUNICATION

Max. Marks Internal – 40 Marks ESE Marks – 60 Marks Credits 6Hours / 5 Credits

UNIT - I

Business communication – meaning – importance – Physical aspects of business letter –

structure of business letter – Essentials of good business letter

UNIT – II

Trade enquiries and replies - quotations - Orders - Complaints and Settlement.

UNIT - III

Trade references and status enquiries – collection Letters - Circular letters Application

for appointments.

UNIT – IV

Corporate Correspondence - Correspondence with Directors - Shareholders –

Government agencies and others

UNIT – V

Reports - kinds - Annual report - Report by individuals and committees - Report on

meeting – Speech writing - Role of computers in Business Correspondence.



A 8 5 8 40

B 5 3 20 60


REFERENCE BOOKS:

1. Rajendra Pal, Essentials of Business Communication, Sultan Chand Publishers, New

Delhi

2. N. S . Raghunathan & B. Santhanam, Business Communication, Margham Publications,

Chennai

3. R. C. Bhatia, Business Communication, Ane Books Pvt Ltd, New Delhi.

4. L.Gartside - Modern Business Correspondence

5. Ramesh And Pattnesh - Effective Business English And Correspondence.



Course - B.Com (CS)

Semester II Paper Title Non Major Elective – II FUNDAMENTALS OF INSURANCE Max. Marks Internal – 40 Marks ESE Marks – 60 Marks


Level of Knowledge: Basic Level

UNIT – I

Insurance – Meaning and definition – Features - Principles of Insurance – Objectives

and advantages - Types of Insurance – Insurance Regulatory and Development Authority – its

Duties and Functions

UNIT – II

Life Insurance – Types of policies in Life Insurance – Documentation for Insurance –

Proposal – Medical Checkup – Cover note - Policy Document. – Mediclaim insurance –

objectives – Advantages including I.T. Exemptions - eligibility and coverage – conditions –

mode of payments – procedure for claims – mode of settlement – grievance settlement



A 8 5 8 40

B 5 3 20 60


REFERENCE BOOKS:

1. M. N. Mishra, Insurance – Principles and Practices – S. Chand & Co.

2. Sengupta Mrinal Chandra, Insurance Finance, Progressive Publishers, New Delhi

3. A. Murthy, Principles and Practice of Insurance, Margham Publications

WEB REFERENCES

4. https://www.licindia.in/Products/Insurance-Plan

5. https://www.policybazaar.com/life-insurance/

6. https://www.bankbazaarinsurance.com/insurance/life-insurance.html

7. https://nationalinsuranceindia.nic.co.in/portal/page/portal/Corporate/Home/HealthIns

uranceProduct

8. https://www.starhealth.in/health-insurance-plans

9. https://www.apollomunichinsurance.com/mediclaim/mediclaim-policies-in-

india.aspx

10. https://www.reliancegeneral.co.in/Insurance/Health-Insurance/Health-Gain-

Insurance-EMI.aspx

https://www.licindia.in/Products/Insurance-Plan

https://www.policybazaar.com/life-insurance/

https://www.bankbazaarinsurance.com/insurance/life-insurance.html

https://nationalinsuranceindia.nic.co.in/portal/page/portal/Corporate/Home/HealthInsuranceProduct

https://nationalinsuranceindia.nic.co.in/portal/page/portal/Corporate/Home/HealthInsuranceProduct

https://www.starhealth.in/health-insurance-plans

https://www.apollomunichinsurance.com/mediclaim/mediclaim-policies-in-india.aspx

https://www.apollomunichinsurance.com/mediclaim/mediclaim-policies-in-india.aspx


Course - B.Com (CS)

Semester III Paper Title Core Paper V – CORPORATE ACCOUNTING


UNIT – I

Issue of Shares – various kinds – Forfeiture – Re-issue – Underwriting of Shares and

Debentures.

UNIT – II

Issue of Debentures – sinking fund – purchase and cancellation of own debentures –

Cum interest and Ex-interest quotations - conversion of debentures.

UNIT – III

Redemption of Preference Shares – Acquisition of Business – Profits prior to Incorporation.

UNIT – IV

Preparation of Company Final Accounts – Company Balance Sheet preparation – Computation

of Managerial Remuneration

UNIT – V

Valuation of Goodwill and Shares.




Marks per Question

Total Marks

A 3 5 8 5 8 40

B 1 4 5 3 20 60


REFERENCE BOOKS:

1. T S Reddy, Corporate Accounting, Margham Publications, Chennai

2. P.Jain and K.L.Narang, Corporate Accounting, Kalyani Publishers, New Delhi

3. R.L.Gupta and M.Radhaswamy, Advanced Acounting, Sultan Chand & Sons, New

Delhi

4. S.N.Maheswarm Advanced Accounting, Sultan Chand & Sons, New Delhi

5. M.C.shukla & T.S.Grewal, Advanced Accounting, S.Chand & Co.Ltd. New Delhi

Note: Latest edition of the books to be referred


Course - B.Com (CS)

Semester III Paper Title Core Paper VI – COMPANY LAW AND SECRETARIAL PRACTICE – I Max. Marks Internal – 40 Marks ESE Marks – 60 Marks


UNIT – I

Introduction – Definition of Company – Characteristics – Lifting of the Corporate Veil –

Kinds of Company.

Secretary – Definition – Types of Secretaries – Company Secretary – meaning – functions

U/s.205 – Duties – Role & Responsibilities – statutory duties and liabilities – appointment –

removal

UNIT – II

Formation of Company – Incorporation – Documents to be filed with Registrar – Certificate of

Incorporation – Effects of registration – Promoter – Preliminary Contracts – Duties of secretary

at the promotion stage – Memorandum of Association – Articles of Association – contents –

alterations – secretary’s duties – Doctrine of Constructive Notice – Indoor Management –

Ultravires – Commencement of business

UNIT – III

Prospectus – matters to be stated in prospectus – Mis-statement in prospectus and their

consequences – Deemed Prospectus - Red herring prospectus

UNIT – IV

Share Capital – Meaning – Kinds – Rights shares – Secretary’s duties in connection with issue

of shares – Bonus shares – Transfer and Transmission of shares

UNIT – V

Membership in company – Member and shareholders – modes of acquiring membership -

Cessation of membership – Rights and liabilities of members – Register and index of members



A 8 5 8 40

B 5 3 20 60


Note: Questions should be based on the provisions of The Companies Act 2013

REFERENCE BOOKS:

1.Company law Study material for Executive programme – ICSI

2. N.D.Kapoor – Company Law and Secretarial Practice, Sultan Chand Publishers

3. Secretarial practice – J.Santhi – Margam publication

4. Taxmann’s Companies Act 2013 – Taxman Publications



Course - B.Com (CS)

Semester III Paper Title Allied III – STATISTICS - I


UNIT – I

Meaning, Definition and Characteristics of Statistics – Uses and Limitations -

Sources of Statistical data – Primary and Secondary – Collection of Primary Data – Direct

Personal, Indirect Oral, Mailed Questionnaire and Schedule Methods – Collection of Secondary

Data.

UNIT – II

Classification and Tabulation of Data – Types and Importance – Presentation of Data

including Diagrammatic and Graphical methods – Bar Diagram, Pie Diagram, Histogram and

Ogive. Frequency Distribution – Frequency Table – Structure and Formation – Discrete and

Continuous Series.

UNIT – III

Measures of Central Tendency / Averages – Arithmetic Mean, Median, Quartiles, Mode,

Geometric, Harmonic Mean, Combined Mean and Weighted Mean.

UNIT – IV

Measures of Dispersion – Range, Quartile Deviation, Mean Deviation and Standard

Deviation

UNIT – V

Measures of Skewness – Meaning, Definition and Types – Karl Pearson’s coefficient of

Skewness and Bowley’s Coefficient of Skewness.

Correlation Analysis – Meaning, Definition, Significance and Types of Correlation,

Scatter Diagram, Karl Pearson’s Coefficient of Correlation – Spearman’s Rank Correlation.




Marks per Question

Total Marks

A 2 6 8 5 8 40

B 1 4 5 3 20 60


REFERENCE BOOKS:

1. S.P.Gupta – Statistical Methods, Sultan Chand Publishers

2. R.S.N.Pillai & B.Bhagavathi – Statistics, S.Chand & Co.

3. D.N.Gupta – Business Statistics

4. Elements of Statistics – B.N.Asthana 5. P.R.Vittal, Business Mathematics & Statistics, Margham Publications



Course - B.Com (CS)

Semester IV Paper Title Core Paper VII – CORPORATE FINANCIAL REPORTING


UNIT – I

Concept – objectives – Financial reporting and Financial Statements – objectives of

Financial statements . Users in Financial reporting. Qualitative characteristics of financial

reporting information – Benefits of Financial reporting

UNIT – II

Amalgamation – Absorption and external reconstruction of a company – (inter company

investments excluded)

UNIT – III

Alteration of Share Capital – Internal Reconstruction and Reduction of Capital

UNIT – IV

Holding Company Accounts – Capital profits and Revenue profits – Cost of control / Goodwill

– Minority interest – Preparation of Consolidated Balance sheets – Mutual Owings – Unrealized

profit on stock – Dividend and Bonus issue out of pre-acquisition profits . (Simple problems

only)

UNIT –V

Liquidation – Liquidator’s final statement of receipts and payments.




Marks per Question

Total Marks

A 3 5 8 5 8 40

B 1 4 5 3 20 60


REFERENCE BOOKS:

1. Corporate Financial Reporting – Prof. Jawaharlal – Taxman Publications

2. T.S.Reddy & A.Murthy – Corporate Accounting, Margham Publications

3. R.L.Gupta – Corporate Accounting, Sultan Chand Publishers

4. Shukla & Grewal – Advanced Accounting, S.Chand & Co.

5. Jain & Narang – Company Accounts, Kalyani Publishers

6. Chakraborthy – Advanced Accountancy



Course - B.Com (CS)

Semester IV Paper Title Core Paper VIII – COMPANY LAW AND SECRETARIAL PRACTICE – II


UNIT – I

Power of Company to borrow – Types of borrowing – Ultra Vires Borrowing – Debentures –

Definition – kinds – provisions for issue of debentures – acceptance of deposits – Mortgages

and charges – Fixed and floating charges – Registration of charges.

UNIT – II

Company management – Directors – Independent Directors – Women directors – DIN (Director

Identification Number ) – Appointment – Disqualification – duties – vacation – Resignation –

Removal – Powers of Board – Restrictions on powers of Board.

UNIT – III

Members’ Meetings - Annual General Meetings - Extra Ordinary General Meeting – Board

meeting – Secretarial work relating to meetings – Notice – Proxy – Quorum – Chairman of the

meeting – Resolutions – Types – Voting and Poll – Minutes – duties of secretary

UNIT – IV

Dividend – Definition – provisions relating to Dividend – Books of accounts – Financial

Statements – Annual Return - Corporate Social Responsibility - Auditor – qualification –

appointment – powers and duties – rights

UNIT – V

Winding up – Modes of winding up – winding up by National Company Law Tribunal –

Voluntary winding up – grounds – Who may file petition for winding up – Duties of secretary

in respect of winding up



A 8 5 8 40

B 5 3 20 60


Note: Questions should be based on the provisions of The Companies Act 2013

REFERENCE BOOKS:

1.Company law Study material for Executive programme – ICSI

2. N.D.Kapoor – Company Law and Secretarial Practice, Sultan Chand Publishers

3. Secretarial practice – J.Santhi – Margam publication

4. Taxmann’s Companies Act 2013 – Taxman Publications.



Course - B.Com (CS)

Semester IV Paper Title Allied IV – STATISTICS - II


UNIT – I

Regression Analysis – Meaning and Importance – Regression Equations.- Application of

regression analysis in Business decisions

UNIT – II

Time Series Analysis – Meaning, Need and Components of Time Series – Different

Methods – Simple Average Method – Free hand, Semi Average, Moving Average and Least

Square Method

UNIT – III

Index Numbers – Definition, uses, Problems in the construction of Index Numbers

Methods of construction of Index Numbers – Types – Unweighted and Weighted Index

Numbers. Simple Aggregative method – Simple average of Price Relatives Methods

UNIT – IV

Weighted Index numbers - Lasperyres, Paasche’s, Dorbish and Bowley’s and Fisher’s

Index Numbers – Time and Factor Reversal Tests – Cost of Living Index.

UNIT – V

Interpolation and Extrapolation – Definition and Uses - Newtons, Lagrange and

Binomial Expansion methods.




Marks per Question

Total Marks

A 2 6 8 5 8 40

B 1 4 5 3 20 60


REFERENCE BOOKS

1. S.P.Gupta – Statistical Methods, Sultan Chand Publishers 2. D.N.Gupta – Business Statistics 3. Elements of Statistics – B.N.Asthana 4. R.S.N.Pillai & B.Bhagavathi – Statistics , S.Chand & Co. 5. P R Vittal, Statistical Methods, Margham Publications,



Course - B.Com (CS)

Semester V Paper Title Core Paper IX – COST ACCOUNTING

Max. Marks Internal – 40 Marks ESE Marks – 60 Marks Credits 6Hours /4 Credits

UNIT – I

COST ACCOUNTING

Definition, meaning and objectives- Advantages and Importance- Distinction between

Cost and Financial Accounting - Elements of Cost and Preparation of Cost Sheets and Tenders.

UNIT – II

MATERIALS

Stores record- purchase records- purchase order- Goods received note- Bin card- Stores

Ledger - Inventory Control- ABC Analysis – Economic Ordering Quantity – Maximum,

Minimum and Reordering levels – Methods of Pricing Issues (FIFO, LIFO, Simple Average,

Weighted average methods only) - Perpetual Inventory System.

UNIT - III

LABOUR

Classification of labour costs, Time Keeping – Time booking – Basic methods of

Remuneration – Time Rate System – Payment by Results - incentive schemes – Differential

piece rate ( Taylor’s, Merrick’s,) Premium Bonus plans (Halsey, Halsey Weir, Rowan Plans

only) - labour turnover and remedial measures, treatment of idle time and over time

UNIT – IV

OVERHEADS: (Factory, Administration, Selling and Distribution)

Definition and Meaning of Overheads – Classification – Apportionment of Overheads –

Redistribution (Secondary Distribution) – Absorption of Overheads - Calculation of “Machine

Hour Rate”.

UNIT - V

METHODS OF COST ACCOUNTING

Job Costing (Excluding Contract Costing) – Process Costing – Normal loss and

abnormal loss (Excluding Inter process profit and Equivalent production) (simple problems

only) - Operation and Operating Costing




Marks per Question

Total Marks

A 3 5 8 5 8 40

B 1 4 5 3 20 60


REFERENCE BOOKS

1. T.S.Reddy & Dr. Y.Hari Prasad Reddy – Cost Accounting, Margham Publications

2. B.K.Bhar – Cost Accounting

3. Jain & Narang – Cost Accounting, Kalyani Publishers,

4. S.P.Iyengar – Cost Accounting, Sultan Chand Publishers

5. Saxena and Vashisht, Cost Accounting, S.Chand & Co.



Course - B.Com (CS)

Semester V Paper Title Core Paper X – BANKING LAW ,THEORY & PRACTICE Max. Marks Internal – 40 Marks ESE Marks – 60 Marks

Credits 6Hours /4 Credits

UNIT – I

Origin of Banks - Banking Regulation Act 1949 (Definition of Banking, Licensing,

opening of Branches, functions of Banks, Inspection) - Role of Banks and Economic

Development - Central Banking and role of RBI and their functions.

UNIT – II

Commercial Banks - Functions- accepting Deposits - lending of Funds, E-Banking -

ATM cards - Debit Cards - Personal Identification Number - Online Enquiry and update facility

– Electronic Fund Transfer – Electronic Clearing System.

UNIT – III

Opening of an Account, Types of Deposit Account - Types of Customers (Individuals,

Firms, Trust and Companies) - Importance of Customer Relations - Customer Grievances,

Customer Redressal - Ombudsman.

UNIT - IV

Principles of Lending - Types of Borrowings - Pre-cautions to be taken by a Banker.

UNIT - V

Negotiable Instruments (Promissory Note, Bill of Exchange, Cheque, Draft) Definitions –

Features – Crossings – Endorsement - Material Alteration - Paying Banker - Rights and Duties,

Statutory Protection – Dis-honour of Cheques - Role of Collecting Banker.



A 8 5 8 40

B 5 3 20 60


REFERENCE BOOKS

9. Sundaram & Varshney- Banking, law, theory and practice, Sultan Chand Publishers

10. B.Santhanam- Banking & Financial systems, Margham Publications

11. S.N.Maheshwari Banking theory, law and practice , Kalyani Publications

12. Parameswaran- Indian Banking, S.Chand & Co.

13. Tandon-Banking law theory & practice, Taxmann Publications,

14. Sherlaker & Sherlaker - Banking law theory and practice, Himalaya Publications



Course - B.Com (CS)

Semester V Paper Title Core Paper XI– INCOME TAX LAW AND PRACTICE - I Max. Marks Internal – 40 Marks ESE Marks – 60 Marks


UNIT I

Income Tax Act 1961 – Definition of important terms – Income, Person, Assessee,

Assessment Year and Previous Year - Residential Status – Individual, firm, AOP, HUF and

Companies – Incidence of Tax – Incomes exempt from Tax

UNIT II

Different forms of salary – Provident Funds – Allowances – Perquisites – Other items included

in Salary – Qualifying amount for deduction u/s 80(c).

UNIT III

Computation of Income from House Property – Let-out house – Self occupied house –

Deduction allowed from house property – Unrealized rent – Loss under the head house

property.

UNIT IV

Introduction – Computation of profits and gains of business and profession – Admissible

deductions – Specific Disallowances – Depreciation – Loss under the head business and

profession.

UNIT V

Income tax authorities – procedure for assessment – PAN (Permanent Account Number) –

Types of assessment.




Marks per Question

Total Marks

A 3 5 8 5 8 40

B 1 4 5 3 20 60


REFERENCE BOOKS:

1. Dr. Vinod K Singhania & Dr. Kapil Singhania - Income Tax., Tamann Publications

2. T.S. Reddy & Dr. Y. Hari Prasad Reddy - Income Tax theory, law and practice.

3. V.P.Gaur & D.B.Narang - Income Tax law and practice, Kalyani Publishers 4. T N Manoharan, Income Tax – Law & Practice, Snow White Publishers.

Note: Latest ed ition of the books to be referred


Course - B.Com (CS)

Semester V Paper Title Core Paper XII– COMMERCIAL LAW Max. Marks Internal – 40 Marks ESE Marks – 60 Marks


UNIT I

Meaning of Law – Sources of Law – Classification of Contract – Express & Implied –

Valid, Void & Voidable Contracts – Executed & Executory Contracts – Unilateral & Bilateral

Contracts.

UNIT II

Essential Elements of Contracts – Offer – Acceptance – Lawful Consideration-

Capacity of parties

UNIT III

Free Consent – Mistake – Misrepresentation – Fraud – Coercion – Undue influence –

Lawful Objects – Discharge of Contracts – Remedies for Breach of Contracts.

UNIT IV

Contract of Indemnity & Guarantee – Essentials - Difference between Contract of

Indemnity & Contract of Guarantee – Revocations of Continuing Guarantee – Surety’s Liability

– Rights of Surety – Discharge of Surety from Liability – Bailment – Pledge.

UNIT V

Contract of Agency – Essentials – creation of agency – Kinds of Agents – Agent

Authority – Duties and Rights of Principal – Agent when personally liable – Delegations of

Authority – Sub-Agent – Substituted Agent – Termination of Agency – Irrevocable Agency



A 8 5 8 40

B 5 3 20 60


REFERENCE BOOKS:

1. N.D.KAPOOR, Elements of mercantile law, Sultan Chand & co

2. Avatar Singh, Commercial Law

3. DR.M.R.Sreenivasan, Business Law 2nd Ed Margham Publication, Chennai

4. P.C.Tulsian Business Laws, 2nd ed, Tata Mcgraw Hill, New Delhi

5. R.S.N.Pillai and Bhagavathi, Business Law, 3rd Ed., S.Chand & Co., New Delhi



Course - B.Com (CS)

Semester V Paper Title Elective – 1 – ENTREPRENEURIAL DEVELOPMENT Max. Marks Internal – 40 Marks ESE Marks – 60 Marks


UNIT I

Concept of Entrepreneurship – Entrepreneurship – Meaning – Types - Qualities of an

Entrepreneur - Classification of Entrepreneurs - Factors influencing Entrepreneurship -

Functions of Entrepreneur.

UNIT II

Entrepreneurial Development – Agencies - Commercial Banks - District Industries Centre

- National Small Industries Corporation - Small Industries Development Organisation - Small

Industries Service Institute - All India Financial Institutions (IDBI, IFCI, ICICI, IRDBI.)

UNIT III

Business Idea Generation Techniques - Identification of Business Opportunities -

Feasibility Study - Marketing, Finance, Technology & Legal Formalities - Preparation of

Project Report Tools of Appraisal.

UNIT IV

Entrepreneurial Development Programmes (EDP) - their role, relevance and achievements -

Role of Government in organizing EDPs - critical evaluation.

UNIT V

Role of Entrepreneur in economic growth - strategic approaches in the changing economic

scenario for Small-Scale Entrepreneurs – Networking - Niche play, Geographic Concentration,

Franchising / Dealership - Development of Women Entrepreneurship.



A 8 5 8 40

B 5 3 20 60


REFERENCE BOOKS:

1. Srinivasn N.P. – Entrepreneurial Development, Sultan Chand Publishers.

2. Saravanavel – Entrepreneurial Development

3. Vasant Desai- Project Management

4. Jayashree Suresh- Entrepreneurial Development, Margham Publications

5. P.C. Jain- Handbook for New entrepreneurs

6. Dr. C.B. Gupta & Dr. S.S. Khanka- Entrepreneurship & small business, S.Chand & Co. Note: Latest edition of the books to be referred


Course - B.Com (CS)

Semester VI Paper Title Core Paper XIII– MANAGEMENT ACCOUNTING Max. Marks Internal – 40 Marks ESE Marks – 60 Marks


UNIT I

Management Accounting – Meaning, Scope, Importance and Limitations - Management

Accounting vs. Cost Accounting - Management Accounting vs. Financial Accounting.

UNIT II

Analysis and interpretation of Financial Statements- nature, objectives, and tools – methods -

Comparative Statements, Common Size Statement and Trend Analysis.

Ratio analysis - interpretation, benefits and limitations. Classifications of ratios - liquidity,

profitability, turnover, Solvency.

UNIT III

Fund Flow Statement - Cash Flow Statement ( As per A.S.-3)

UNIT IV

Budget and budgetary control- meaning, objectives, merits and demerits- types of

budgets- production, cash and flexible budgets.

UNIT V

Marginal Costing (excluding Decision-Making) - Absorption Costing and Marginal Costing

- CVP Analysis - Break-Even Analysis - Break Even Chart.




Marks per Question

Total Marks

A 3 5 8 5 8 40

B 1 4 5 3 20 60


REFERENCE BOOKS

1. S N Maheswari, Management Accounting – Sultan Chand Publications

2. Dr A Murthy and Dr S Gurusamy,Cost Accounting, Tata McGraw Hill

3. RSN Pillai & Bagavati, Management accounting- S Chand & Co Ltd – New Delhi.

4. T.S.Reddy and Hari Prasad Reddy, Management Accounting, Margham Publication

5. Sharma and Shashi K.Gupta- Management accounting, Kalyani Publishers



Course - B.Com (CS)

Semester VI Paper Title CORE PAPER XIV – INDUSTRIAL LAWS Max. Marks Internal – 40 Marks ESE Marks – 60 Marks


UNIT I : FACTORIES ACT 1948

Important Definitions- Adult, Adolescent, Child, Young Person, Hazardous Process,

Manufacturing Process, Factory, Worker, Occupier, Prime Mover, Transmission Machinery

Health – Safety – Welfare Measures Working Hours of Adults – Employment of Women –

Employment of Young Persons - Rules regarding Annual Leave, Statutory Authorities –

Inspecting Staff, Certifying Surgeons, Welfare Officer, Safety Officer

UNIT II : EMPLOYEES’ STATE INSURANCE ACT, 1948

Application of the Act. – Definitions – Appropriate Government , Confinement,

contribution, Dependent, Employment Injury, Principal Employer, Immediate Employer,

Family, Disablement, Seasonal Factory, E.S.I. Corporation – Administrative Wings of the

Corporation, E.S.I. Fund - Contributions – Benefits under the Act, Statutory Authority under

the Act – ESI Court

UNIT III : EMPLOYEES’ PROVIDENT FUND AND MISCELLANEOUS

PROVISIONS ACT, 1952

Application of the Act. – Definitions – Basic wages, Controlled industry, Exempted

Employee, Exempted Establishment, Member, Insurance Fund, Pension Fund, Superannuation

Schemes –Employees Provident Fund Scheme – Employees’ pension scheme – Employees’

Deposit linked Insurance scheme- Transfer of Accounts

Determination of Money due – Mode of Recovery of money due

UNIT IV : INDUSTRIAL DISPUTES ACT 1947

Definitions – Strikes and Lock-outs – Lay-off & Retrenchment – Authorities under

the Act and their duties – Procedures and Powers of Authorities

UNIT V : THE WORKMEN COMPENSATION ACT 1923

Object & Scope of the Act – Definitions – Employer’s liability for Compensation

(Section 3) including Theory of Notional Extension & Occupational Diseases – Defenses

available to Employer – Compensation – Notice & Claim – Medical Examination



A 8 5 8 40

B 5 3 20 60


REFERENCE BOOKS:

1. N.D.Kapoor – Industrial Law.

2. P.C.Tripathi - Industrial Law.

3. Dr.M.R.Sreenivasan - Industrial Law. Note: Latest edition of the books to be referred


Course - B.Com (CS)

Semester VI Paper Title Core Paper XV– INCOME TAX – LAW AND PRACTICE – II Max. Marks Internal – 40 Marks ESE Marks – 60 Marks

Credits

UNIT I

CAPITAL GAINS

Capital Assets – Meaning and Kinds – Procedure for computing Capital Gains – Cost of

Acquisition – Exemption of Capital Gains – Loss under head Capital Gains.

UNIT II

INCOME FROM OTHER SOURCES

Income chargeable to tax under the head Income from Other Sources – Dividends –

Interest on Securities – Casual Income – Other Incomes – Deduction from Income from Other

Sources – Loss under the head Other Sources.

UNIT III

AGGREATION OF INCOME

Provisions relating to income of other persons to be clubbed in Assessees Total Income

– Income of minor Child – Deemed Incomes.

SET-OFF AND CARRY FORWARD OF LOSSES:

Provisions relating to Set-off & Carry forward and Set-off of Losses.

UNIT IV

DEDUCTIONS FROM GROSS TOTAL INCOME:

Deductions in respect of certain payments – Deduction in respect of income (Deductions

applicable to Individuals only)

UNIT V

ASSESMENT OF INDIVIDUALS

Assessment of Individuals – Tax rates – Computation of Tax liability of Individuals.




Marks per Question

Total Marks

A 3 5 8 5 8 40

B 1 4 5 3 20 60


REFERENCE BOOKS:

1. Dr. Vinod K Singhania & Dr. Kapil Singhania - Income Tax., Tamann Publications

2. T.S. Reddy & Dr. Y. Hari Prasad Reddy - Income Tax theory, law and practice.

3. V.P.Gaur & D.B.Narang - Income Tax law and practice, Kalyani Publishers 4. T N Manoharan, Income Tax – Law & Practice, Snow White Publishers.



Course - B.Com (CS)

Semester VI Paper Title Elective-2 - GOODS & SERVICE TAX (GST) AND CUSTOMS LAW


UNIT - I

Genesis of GST in India – Concept of GST – Need for GST in India – Framework of GST as

introduced in India – Benefits of GST

Concept of Supply (Section 7 of CGST Act) – Composite and Mixed Supplies (Section 8 of

CGST Act) – Interstate Supply (Section 7 of IGST Act) – Intra State Supply (Section 8 of the

IGST Act) - Time of Supply (Section 12 & 13 of CGST Act ) – Value of Supply (Section 15

of CGST Act.)

UNIT - II

Input Tax Credit – Eligibility and conditions – Registration – Persons liable for registration –

Compulsory registration – Procedure for registration- Amendment of registration- Cancellation

of registration.- Tax invoice, Credit and Debit Notes

UNIT – III

Accounts and Records – Payment of Tax, interest, penalty – Electronic cash ledger-Electronic

credit ledger – Electronic Liability Register – Returns – Furnishing details of outward supplies

– Furnishing details of inward supplies- Furnishing of returns. (Section 39 of CGST Act)

UNIT – IV

Basic Concepts- Important Definitions, Territorial Waters, High Seas,- Levy and Collection of

Customs duty - Types of Custom Duties, Valuation of goods , Procedure for Assessment of

Customs duty,

UNIT- V Customs Procedures, Import and Export Procedures, Baggage Rules & Exemptions PATTERN OF QUESTION PAPER


A 8 5 8 40

B 5 3 20 60


REFERENCE BOOKS:

1. Goods & Services Tax – Indian Journey: N.K. Gupta & Sunnania Batia, Barat's

Publication

2. Goods & Services Tax – CA. Rajat Mohan,

3. Goods & Services Tax: Dr. Sanjiv Agrawal & CA. Sanjeev Malhotra.

4. GST - Law & Practice: Dr. B.G. Bhaskara, Manjunath. N & Naveen Kumar IM,

5. Understanding GST : Kamal Garg, Barat's Publication.

6. Indirect Taxes – Datey – Tax man publications

7. Study material – CA final- paper 8- Indirect Tax laws- Modules 1 & 2 Note: Latest edition of the books to be referred


Course - B.Com (CS)

Semester VI

Paper Title Project – INSTITUTIONAL TRAINING Max. Marks Project Report - 60 Marks

Viva Voce - 20 Marks Internal Marks - 20 Marks


Institutional Training shall be an integral part of B.Com (Corporate Secretaryship) Degree

Course. It is a sort of job training programme designed to bridge the gap between theory &

practice and create a natural interest in the practical aspects of the Company Secretaryship so

as to stimulate trainee's desire to face its challenges and problems.

The training should be given under the supervision and guidance of the Training Officer

of the Institution

The duration of the training shall be for a period of 30 days during the semester vacation.

The training shall broadly relate to

(a) Office Management

(b) Secretarial Practice.

The training relating to Office Management may be designed to acquaint the trainees

with:

1. Company's activities, organization structure, departments and authority relationship.

2. Study of layout, working conditions, office maintenance, safety and sanitary conditions.

3. Study of the Secretarial service, communication, equipments, postal and mailing

services and equipments.

4. Acquaintance with office machines and equipments and accounting, machines.

5. Acquaintance with filing department, sales, purchases, sales accounts, salary,

administration and personnel departments.

The training pertaining to Secretarial Practice shall be on all aspects of the, functions of

a corporate secretary.

The following types of organizations may be selected for the training:

1. Public Limited Companies (Both Industrial and Commercial).

2. Statutory bodies, Public Enterprises and Public Utilities like L.I.C., Electricity

Board, Housing Board and Chambers of Commerce, Cooperative Societies and

banks.

In view of the objective of the course to prepare the students to become professionals

like Chartered Accountants, Cost Accountants and Company Secretaries, it is proposed to

give on the job training with Practicing Chartered Accountants, Cost Accountants or


Course - B.Com (CS)

Company Secretaries. For Institutional training the students may either select to go to a

company or to a practicing professional.

NOTE:

The students should submit a project report in the sixth semester during the last week of

January. Viva Voce examinations shall be conducted during February. The report shall be

around 50 typed pages, excluding tables, figures, bibliographies and appendices.

The paper on Institutional Training shall carry hundred marks divided as follows:

Project Report - 60 Marks

Viva Voce - 20 Marks

Internal Marks - 20 Marks

The Evaluation of project Reports and Viva voce shall be done by the H.O.D. and Senior

Faculty members of the department along with external examiners appointed by the Controller

of examinations on the recommendation of the Head of the Department.

The external examiner in consultation with internal examiner should conduct Viva-Voce and

evaluate the report

A supplementary Viva voce examinations shall be conducted during the month of April for

those candidates who fail to attend the main viva voce exams or fail to secure 40% of marks

in the main exam. The students may be required to pay special fee / fine for supplementary

viva voce exams.

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