PSGR KRISHNAMMAL COLLEGE FOR WOMEN
An Autonomous Institution Affiliated to Bharathiar University
Re –Accredited With ‘A’ Grade by NAAC
An ISO 9001:2008 Certified Institution
Peelamedu, Coimbatore – 641 004
B.COM (FINANCIAL SERVICES)
DEPARTMENT OF B.COM (AM) & (FS)
2018 – 19 BATCH
SYLLABUS FOR B.Com (Financial Services)
Applicable to students admitted during the academic year 2018 – 19 and onwards
Scheme of Examination
Se
m
Part Subject
Code
Title of the Paper Instr.
Hrs/
Wee
k
Con
tact
Hou
rs
Tuto
rial
Hou
rs
Durati
on
CI
A
ES
E
Tot
al
Cre
dits
I I
TAM1701/
HIN1701/
FRE1701
Language I –
Tamil I/
Hindi I/
French I
6 86 4 3 40 60 100 3
I II ENG1701/
ENG17F1
English I/
Functional English I 6 86 4 3 40 60 100 3
I CM16C01 Core - 1 - Financial
Accounting I 5 71 4 3 40 60 100 4
I III FS17C02 Core - 2 –Fundamentals of
Financial Services 5 71 4 3 40 60 100 4
I III TH17A07B
TH17A07A
Allied I -
Mathematics for Commerce
Level I/
Level II
6 86 4 3 40 60 100 5
I IV NME16B1/
NME16A1/
NME12WS/
NME12AS/
NME12GS
Basic Tamil I/
Advanced Tamil I/
Women Studies /
Ambedkar Studies /
Gandhian Studies
2 28
28
28
28
28
2
2
2
2
2
2
50
50
50
50
--
--
--
100
100
100
100
100
2
II I
TAM1702/
HIN1702/
FRE1702
Language II –
Tamil II/
Hindi II/
French II
6 86 4 3 40 60 100 3
II II ENG1702/
ENG17F2
English II/
Functional English II 6 86 4 3 40 60 100 3
II III CM17C03 Core - 3 - Financial
Accounting II 5 71 4 3 40 60 100 4
II III AM17C02/
FS17C04
Core -4 - Principles and
Practice of Insurance 5 71 4 3 40 60 100 4
II III TH17A08B
TH17A08A
Allied- II - Statistics for
Commerce Level I/
Level II
6 86 4 3 40 60 100 5
II IV Open Course: (Self Study -
Online course)
- - - - - - - Gr.
NME16A2/
NME16B2
**Advance Tamil / Basic
Tamil
Gr.
II IV REG16EE Effective English
Communication
2 - - - - - 100 2
II VI NM12GAW General Awareness – Self -- -- -- Online - -- - Gr.
Study test
III III CM16C05 Core - 5 - Corporate
Accounting I 7 101 4 3 40 60 100 5
III III AM16C04/
FS17C06
Core - 6 - General
Insurance
6 86 4 3 40 60
100 4
III III FS16C07 Core - 7 - Banking Law and
Operations
6 86 4 3 40 60
100 4
III III
FS16A01/
FS16A02
Allied -
Foreign Exchange Market/
Business Economics 6 86 4 3 40 60 100 5
III IV NM14VHR Value Education and
Human Rights
2 26 4 - 40 60
100 2
III IV NM10EVS Environmental Studies -- -- -- -- -- -- -- --
III IV
SB17AM01
SB17AMP1
Skill Based Subject
Theory
Practical
2
1
29
15
1
--
--
--
--
--
--
III V JOB1754 Job Oriented Course -- 60 -- -- 40 60 -- Gr
IV III CM16C08 Core - 8 - Corporate
Accounting II 7 101 4 3 40 60 100 5
IV III CM16C09 Core - 9 – Principles of
Financial Management 6 86 4 3 40 60 100 4
IV III CM16C10 Core - 10 – Company Law 6 86 4 3 40 60 100 4
IV III FS16A03
FS16A04
Allied -
Derivatives Market/
Business Environment
6 86 4 3 40 60 100 5
IV IV NM10EVS Environmental Studies 2 26 4 - 40 60 100 2
IV IV
SB17AM01
SB17AMP1
Skill Based Subject
Theory
Practical
2
1
29
13
1
2
2
2
25
40
75
60
100
100
4
2
IV IV Internship Training (2
weeks) – submission of
certificate
-- -- -- -- 100 -- 100 2
IV V NSS, NCC, YRC and
Sports & Games, Eco
Watch, YI Net, Rotaract
-- -- -- -- 100 -- 100 1
IV V Community Oriented
Service -- -- -- -- -- -- -- Gr.
V III CM16C11 Core -11 - Management
Accounting 5 71 4 3 40 60 100 4
V III CM16C12 Core - 12 - Income Tax 6 86 4 3 40 60 100 4
V III FS16C13 Core - 13 - Financial
Markets and Investment
Banking
5
71
4
3 40 60
100
4
V III
FS16E01
Elective -
Business Law/
5
71
4
3 40 60
100
5
FS16E02 Corporate Governance
V IV NM14IS1 Information Security
(Level I)
2 26 4 - 100 - 100 Gr.
V IV
SB16FM02
SB16FMP2
Skill Based Subject
Theory
Practical
2
1
29
15
1
-
-
--
--
--
--
V III
FS16AC1/
FS16AC2
Advanced Learners Course
-
Customer Relationship
Management/Human
Resource Management
– Self Study
-- -- -- 3 -- 100 100 5*
V III FS16PROJ Project Viva Voce 4 - -- -- 20 80 100 5
V VI Personality Development -- -- -- -- -- -- -- --
V III Online Comprehensive
Examination -- -- -- -- -- -- -- --
VI III CM16C14
Core-14–Cost Accounting. 6 86 4 3 40 60 100 4
VI III FS16C15 Core - 15- Security
Analysis and Portfolio
Management
6 86 4 3 40 60 100 4
VI III FS16C16 Core - 16 - Marketing for
Financial Services 5 71 4 3 40 60 100 4
VI III FS16C17 Core - 17 - Mutual Fund
Management 5 71 4 3 40 60 100 4
VI III
FS16E03/
DA16E04
Elective -
Strategic Management/
Indirect Taxation
5
71
4
3 40 60
100
5
VI IV
SB16FM02
SB16FMP2
Skill Based Subject
Theory
Practical
2
1
29
13
1
2
2
2
25
40
75
60
100
100
4
2
VI III
FS16AC3
FS16AC4
Advanced Learners Course
– Self Study
Principles of Marketing/
Business Communication
-- -- -- 3 -- 100 100 5*
Total 3800
140
*Credits applicable to candidates who take up Advanced level Course examination
** Outside Regular class Hours
Bloom’s Taxonomy based Assessment Pattern
CA I & II:
Bloom’s Category Section Marks Total
Remember (K1) A – 5*2 marks
(No Choice)
10 1 or 2
sentences
50 Understand (K2) B - 4 * 5 marks
(No Choice)
20 250 words
Apply, Analyze (K3, K4) C – 2 out of 3* 10 marks
20 500 words
End Semester Examination
Assessment pattern for Accountancy Papers
End Semester
Question paper pattern for ALC - CA
Model and End Semester Examination for ALC
Components of Continuous Assessment –
CA test – 10 marks
Model Exam – 15 marks
Total = 25 marks
Bloom’s Category Section Marks Total
Remember (K1) A – 12 out of 15x2 marks
24 1 or 2
sentences
100 Understand (K2) B- 6 out of 8x6 marks 36 250 words
Apply, Analyse
(K3, K4)
C – 4 out of 6x 10 marks 40 500 words
Bloom’s Category Section Marks Total
Remember (K1) A – 11*2 marks
(No Choice)
22 1 or 2 sentences or
small problems
100 Understand(K2) B – 5 out of 6 *6 marks 30 250 words or
problems
Apply, Analyse (K3,
K4)
C – 4 out of 5* 12 marks 48 500 words or
problems
Bloom’s
Category Section Marks Total
K3, K4 A – 4 out of 6 x 4 marks 16 250 words
25 K4, K5 B – 1 out of 2 x 9 marks 9 500 words
Bloom’s Category Section Marks Total
K3, K4 A – 5 out of 8 x 5 marks
(Open Choice)
25 250 words
75
K4, K5 B – 5 out of 8 x 10 marks
(Open Choice)
50 500 words
Preamble
To enable the students to apply the conceptual principles and to develop an expertise in
handling the accounts of specialised institutions and the consolidation of accounts through
appropriate accounting techniques and policies.
Course Outcomes
On the successful completion of the course, students will be able to
Mapping with Programme Outcomes
Cos PO1 PO2 PO3 PO4 PO5
CO1. S S S S S
CO2. S M S S M
CO3. S M M S M
CO4. S S S S M
CO5. S M L M L S- Strong; M-Medium; L-Low
Syllabus
UNIT I (14 Hrs)
Rectification of errors - Final Accounts
UNIT II (14 Hrs)
Average due date – Bills of exchange (only trade bills) – Bank Reconciliation Statement.
UNIT III (14 Hrs)
Branch Accounts (Debtors and Stock & Debtors System)
UNIT IV (15 Hrs)
Hire purchase Accounts – Royalties (excluding sublease)
UNIT V (14 Hrs)
Depreciation (excluding change in method of depreciation) – Investment Account
Text Book
S.
No
Authors Title Publishers Year of
Publication
1. Nagarajan KL,
Vinayagam & Mani.PL
Principles of Accountancy S.Chand & Co 2010- Revised
edition
CM16C01 FINANCIAL ACCOUNTING I Category L T P Credit
Core I 71 4 - 4
CO
Number
CO Statement Knowledge
Level
CO1. Familiarise the students with the steps involved in locating errors and
make them understand the relationship between Profit & Loss Account
and Balance Sheet. K2
CO2. Grasp the accounting treatments relating to issue, acceptance,
discounting, maturity and endorsement of bills and notes in the books of
drawer and drawee.
K2
CO3. Interpret and explain the performance of branches. K3
CO4. Understand the concept of ex-interest, cum-interest, to distinguish
between bonus & rights and to examine the service potential of the fixed
assets with the different methods of depreciation.
K3
CO5. Explain royalty as a source of income and to examine the due provision
for strikes and lockouts. K3
2 Reddy T S & A Murthy Financial Accounting Margham
Publications
Reprint 2015
Reference Books
S.
No
Authors Title Publishers Year of
Publication
1. Jain S.P & Narang K.L Principles of Accountancy Kalyani Publishers 2014
2. Grewal T S Double Entry Book-keeping Sultan Chand &
sons
2011 edition
Course Designers
1. M.Deepalakshmi
2. R.Monisha
Category L T P Credit
Core 71 4 - 4
Preamble
To know the concepts of Financial Services.
To understand the various kinds of Financial Services.
Course Outcomes
On the successful completion of the course, students will be able to
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1. S L M S S
CO2. S M M S S
CO3. S M M M S
S- Strong; M-Medium; L-Low
Syllabus
UNIT I (DL 14 Hrs)
Introduction to Financial Services – concept – objectives – characteristics –classification
of financial services-Scope-Causes– constituents - growth of Financial Services in India – new
Financial products and services, Innovative Financial Instruments- Financial Service sector in
India - problems faced. Regulatory framework.
UNIT II (DL 14 Hrs)
Merchant Banking - meaning - definition - scope- functions - merchant banker’s code of
conduct – qualities for merchant bankers- SEBI guidelines-Merchant banker’s commission-
FS17C02 FUNDAMENTALS OF FINANCIAL
SERVICES
CO
Number
CO Statement Knowledge
Level
CO1. Know the framework of Financial Markets in India. K1
CO2. Familiar with the functions of Financial Services. K2
CO3. Be an expertise in various Financial markets and its Services. K3
Merchant bankers in market making process-Progress of merchant banking in India-Scope -
Problems of merchant bankers. Securitization-features-need-process of securitization-
Securitization in India.
UNIT III (DL 14 Hrs)
Lease Financing - definition, characteristics, types of lease, *financial lease vs. operating
lease* - test for financial lease- participants - leasing process - services of the lessor - advantages
of leasing - limitation of lease financing – the Indian leasing scenario.
Hire purchasing - Definition and features –Concept of hire purchasing - Rights of hirer–
Bank credit for hire purchase-difference between Hire Purchasing and Lease Finance.
UNIT IV (DL 14 Hrs)
Venture capital- meaning- features-scope of venture capital- importance- origin-Venture
capital guildelines- stages of venture capital financing- The Indian Scenario: methods of venture
financing-Suggestions for growth of venture capital.
Credit Rating – Functions- origin – credit rating in India – benefits - credit rating
Agencies in India: CRISIL - ICRA – CARE.
UNIT V (DL 15 Hrs)
Mutual Funds - meaning – Fund unit vs. share- origin -types of mutual fund- importance-
Functions, advantages and growth. Factoring: Meaning, terms and conditions-Functions-
benefits-Cost of factoring-types of factoring-Discounting-Difference between factoring and
discounting – Advantages and Disadvantages of factoring. Derivatives: Meaning, definition,
importance, kinds of financial derivatives-Forward vs. Future derivative.
* Self Study
Text Book
S.No Author Name Title of the Book Publisher Year and
Edition
1 E.Gordon
K.Natarajan
Financial Markets and
Services
Himalaya
publishing
House
2014, Revised
Edition
Reference Book
S.No Author Name Title of the Book Publisher Year and
edition
1 Dr.Joseph
Anbarasu,
Boominathan.
V.K, Manoharan.
P and Gnanaraj.G
Financial Services Sultan Chand &
Sons
Current Edition
2. Gurusamy Financial Markets and
Services
2014, Revised
Edition
Course Designers
1. G.Indrani
2. S.Kirubadevi
Category L T P Credit
Core 71 4 - 4
Preamble
To enable the students to apply the conceptual principles and to develop an expertise in handling
the accounts and thereby to increase their level of understanding about the structure of income
statements, claims & Balance sheet relating to partnership firms, insurance claims & insolvency.
Prerequisite
Basic Knowledge in Financial Statements
Course Outcomes
On the successful completion of the course, students will be able to
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S S S S M
CO2 S S M S L
CO3 S S S S M
CO4 S M M S M
CO5 S S M S M
S- Strong; M-Medium; L-Low
Syllabus
Unit I (16Hrs) Partnership Accounts including the theoretical aspects of limited liability partnership –
Division of Profits – Fixed & Fluctuating Capital – Past Adjustments – Guarantee of Profits –
Admission.
Unit II (13Hrs) Retirement – Death – Joint Life Policy
Unit III (14Hrs) Dissolution – Insolvency – Rule in Garner Vs Murray – Piece –Meal Distribution.
(Maximum Loss Method only). Sale to a Company.
Unit IV (14Hrs)
Insurance Claims– Loss of Stock and loss of profit (excluding normal & abnormal loss)
Unit V (14Hrs)
Insolvency of Individuals
CM17C03 FINANCIAL ACCOUNTING II
CO
Number
CO Statement Knowledge
Level
CO1 Define & examine the accounting principles, underlying financial
statements and their implementation in partnership firms. K1 & K3
CO2 Interpret the financial result after admission, retirement and death of a
partner and explain different accounting policies. K3
CO3 Discuss the case Garner Vs Murray and solve problems relating to
insolvency of partners. K2 & K3
CO4 Demonstrate the various list in the preparation of statement of affairs
when an individual is insolvent & list out the items for deficiency
account K3
CO5 Explain the term average clause and apply the accounting procedure to
solve problem for loss of stock & loss of profit K3
Text Book
S.
No
Authors Title Publishers Year of
Publication
1. Gupta. R.L. & Radhaswamy.M Advanced
Accounting (vol I )
Sultan Chand 2014 ed
2 Reddy. T.S &. Murthy.A Advanced
Accounting
Margham publishers Reprint
2015
Reference Books
S.
No
Authors Title Publishers Year of
Publication
1. Jain . S.P & Narang K.L Advanced Accounting Kalyani
Publishers
Reprint
2016
2. S.N Maheshwari Advanced Accounting Vikash
Publishers
10th
Edition
Course Designers:
1. Dr. S. Sujatha, Dept of Commerce
2. Dr.B.Thulasipriya, Dept of Commerce
Category L T P Credit
Core
71 4 - 4
Preamble
To understand the basic concept of insurance, functions and its principles
To enable the students to learn the practical aspects of insurance
Course Outcomes
On the successful completion of the course, students will be able t
Co No. Co Statement Knowledge
Level
CO1 Define the fundamental concepts of insurance K1
CO2 Interpret the various principles and functions of insurance,
document preparation and the role of professionals and
intermediaries
K2
CO3 Sketch the practical aspects of insurance K3
Mapping with Program Outcomes
COs Po1 Po2 Po3 Po4 Po5
CO1 M L S L S
CO2 L L S L S
CO3 L L S L S
S-Strong M- Medium L-Low
Syllabus
UNIT I (14 Hrs)
Concept of Risk – Classification of Risk, Peril, Hazard – Types of Risks – Techniques of
Risk Management- Risk Identification- case studies in identification of risk –Sources of risk-
Measurement of risk-guidelines of assessing risk.
AM17C02/
FS17C04
PRINCIPLES AND PRACTICE OF
INSURANCE
UNIT II (14 Hrs)
Types of Risk Financing and funding – Retention of risks –Risk Control Techniques-
Factories Act of 1948 – Chapter IV-Safety, Chapter IVA –Provisions relating to Hazardous
processes.
UNIT III (14 Hrs)
Concept of Insurance – Classification of insurance – Life Insurance, LIC as a public
player in the market (leading role and influence) *- Types of Life Insurance – Legal principle of
Insurance under the Insurance Contract Act 1872 – Essential elements of valid contract –
Principles of Insurable Interest , Utmost Good faith , Indemnity , Subrogation , Contribution ,
Proximate Cause- Assignment and Nomination.
UNIT IV (14 Hrs)
Application and Acceptance: Documents related to insurance – Medical examination –
Age proof. Policy Document: Need and Format – Policy preamble – Schedule – Attestation –
Conditions and Privileges – Alteration. Duplicate policy - Premium payment: lapse and Renewal
-Policy claims – Maturity claims – Survival Benefits – Death claims – Claim concessions -
Presumption of Death – Valuation of Reserves and Surplus – Loans, Surrenders and
Foreclosures. Theory of Rating – Mortality tables
UNIT V (15 Hrs)
Calculation of Insurance Premium - Insurance Professionals and Intermediaries: Agents,
Brokers, Loss Assessors, Surveyors, Development Officers Third party Administrators and
Insurance Ombudsman – Actuarial Profession – Overview – Introduction to Profession and
Professionalism – Evolution of Actuarial Profession – Characteristics of an Actuarial Profession.
*Self study
Text Books
S.No. Author/s Title of the book Publishers Year of
publication
1. Dr.P.Periasamy
Principles and
Practice Of
Insurance
Himalaya Publishing
House
2013
Reference Books
1. Not Applicable Practice of Life
insurance (IC 02)
Insurance Institute
of India
2011
2. Alka Mittal ,
S.L.Gupta,S.
Principles of
Insurance and Risk
Management
S. Chand & Sons 2010
3. Inderjit Singh,
Ralvest Katyal,
Sanjay Arora
Insurance principles
and practices
1. Kalyani
2. Publishers’,
3. 2010
4. M.N.Mishra and
Dr.S.B.Mishra
Insurance Principles
and Practice
S.Chand and
Company Ltd
2011
Course Designers
1. Ms. M.Harini
2. Mrs. C. Anithamary
Preamble
To equip the students with accounting methods formatted for the Corporate Bodies from
the time of their inception till their liquidation.
Prerequisite
Basic Knowledge in Company Accounts
Course Outcomes
On the successful completion of the course, students will be able to
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S M S M S
CO2 S M M M S
CO3 S S S S S
CO4 M M S S S
S- Strong; M-Medium; L-Low
Syllabus
Unit I (21Hrs)
Share Capital – Issue, Forfeiture and Reissue of Shares – Redeemable Preference Shares
– Rights Issue – Surrender of Shares.
Unit II (20 Hrs)
Issue and Redemption of Debentures (excluding own debentures)-Underwriting-Profits
prior to Incorporation.
Unit III (20 Hrs) Final Accounts of Companies- Balance sheet as per revised schedule VI of Companies
Act - Calculation of managerial remuneration.
Unit IV (20 Hrs)
Alteration of Share Capital and Internal Reconstruction. Buy-Back of shares (accounting
entries only).
CM16C05 CORPORATE ACCOUNTING I
CATEG
ORY
L T P CREDI
T
Core 101 4 -- 5
CO
Number
CO Statement Knowledge
Level
CO1 Acquire the conceptual knowledge of the fundamentals of corporate
accounting K1
CO2 Understand the concepts and standards underlying the accounting
procedures used to measure business performance K2
CO3 Have a comprehensive knowledge about the latest provisions of the
Companies Act. K3
CO4 Gain expertise in preparation of final accounts as per the revised
schedule VI K3
Unit V (20 Hrs) Liquidation of Companies – Liquidator’s Final Statement of Accounts. Indian
Accounting Standards - Elementary introduction to International Financial Reporting Standards.
(Theoretical aspects only)
Distribution of Marks: Theory 20% and Problems 80%
Text Book:
S.
No
Authors Title Publishers Year of
Publication
1. Gupta. R L and.
Radhasamy. M
Corporate Accounting
Vol- I
Sultan chand & sons 2016
2. B Reddy. T S and
Murthy. A
Corporate Accounting Margham Publications 2016
Books for Reference:
S.
No
Authors Title Publishers Year of
Publication
1. S.P. Jain & K.L.
Narang
Corporate Accounting Kalyani Publishers 2016
2 Pillai. RSN,
Bhagavathy and
Uma. S
Advanced Accountancy
Vol -II
S.Chand Co 2016
Course Designers:
1. Dr. (Mrs.) C.Gomathy, Department of Commerce
2. Dr.(Mrs). M. Deepalakshmi, Department of Commerce
AM16C04/
FS17C06 GENERAL INSURANCE Category L T P Credit
CORE 86 4 - 4
Preamble
To understand various acts, policies and schemes of general insurance.
To examine insurance concepts as mutli-channel distribution and a social security tool.
To have a thorough knowledge of general insurance policies for calculation of claims and
settlements.
Prerequisite
No pre requisite required
Course Outcomes
On the successful completion of the course, students will be able to
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1. S S L M M
CO
Number
CO Statement Knowledge
Level
CO1. Identify the concepts and principles of general insurance market
structure K1
CO2. Acquire specialized knowledge of law and practice relating to general
Insurance K2
CO3. Familiarize the procedures and practices of claims management K3
CO2. S S M M L
CO3. S S S M M
S- Strong; M-Medium; L-Low
Syllabus
UNIT I (DL 17 Hrs)
General Insurance: Introduction – Principles of General Insurance– General Insurance
business (Nationalization) Act 1972 – General Insurance Corporation – Insurance Regulatory
and Development Authority [IRDA] – Constitution, objectives, duties and powers of IRDA –
Insurance councils other laws relating to insurance business.
UNIT II (DL 18 Hrs)
Marine Insurance: Introduction – Nature of Marine Insurance contract – Kinds of Marine
Insurance policies – Premium Calculation – Important clauses in Marine Policy – Marine losses
and Abandonment Fire Insurance: Introduction – Nature and uses of Fire Insurance Contract –
Types of Fire Insurance policies – Fire Insurance Claims – Rate Fixation in Fire Insurance.
Specialized classes of General Insurance: Industrial all risk insurance – Aviation Insurance –
Airline Insurance – *Oil and gas Insurance*
UNIT III(DL 17 Hrs)
Motor Vehicle Insurance (both heavy and light vehicle) –Various plans –Third party,
personal accident etc. Property Insurance – Burglary, Building, Engineering Insurance and health
Insurance.
UNIT IV(DL 17 Hrs)
Miscellaneous Insurance :– Cattle Insurance – Public Liability Insurance – Jeweller's
Block polices – Blood stock (horse) Insurance – Sports Insurance – Fidelity Guarantee Insurance
– Money Insurance – Baggage Insurance – Pedal Cycle Insurance – Neon Sign Insurance –
(Householder’s Insurance – Banker’s Blanket policies) – Special Contingency policy –
Executive Travel policy – Employer’s Liability policy – Natural and Agricultural Insurance
Schemes.
UNIT V(DL 17 Hrs)
New Insurance Schemes – Income bonds, Terrorism Insurance, Single premium bonds,
Building, society linked saving plans, Mutual fund plans along with insurance, Contingent
Business, Interpretation Insurance.
Text Book
S.No Author Title Publisher Edition
1 Dr. Periayasamy.P Principles and
Practice of Insurance
Himalaya
Publishing House
2015
Reference Books
S.no Author Title Publisher Edition
1 Inderjit Singh, Ralvest
Katyal, Sanjay Arora
Insurance Principles
and Practices
Kalyan Publishers Current
Edition
2 Mishra.M.N Principles of
Insurance
S Chand &
Company
2012 Ed
FS16C07
BANKING LAW AND
OPERATIONS
Category L T P Credit
CORE 86 4 - 4
Preamble
To know the concepts of banking and its regulations.
To understand the overall banking Functions and its services.
Course Outcomes
On the successful completion of the course, students will be able to
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO4. S M S L S
CO5. S M M L M
CO6. M L S S S
S- Strong; M-Medium; L-Low
Syllabus
UNIT I (17 Hrs)
Banker and Customer: Origin of banking – Banker – Customer – The Relationship
between a Banker and a Customer – Classification of Banks: Commercial Banks – Investment
Banks or Industrial Banks – Exchange Banks – Cooperative Banks – Land Development Banks –
Saving Banks – Central Banks. Economic Growth and Indian Banks – Innovative Schemes.
UNIT II(17 Hrs)
Deposits: General precautions for Opening Account – Current Deposit Account – Fixed
Deposit Account – Saving Deposit Account – Insurance Linked Savings Bank deposit –
Recurring Deposit – Other Deposits. Pass Book: Introduction – Maintenance of a Pass Book –
The position in India – Entries Favorable to the customer – Entries favorable to the Banker.
UNIT III(17 Hrs) Negotiable instruments – Features – Types – Classification - Promissory Note – Bills of
Exchange, Cheque -Definitions - Features – Difference between Cheque and Bill of Exchange –
Draft - Cheque Vs Draft – Banker’s Cheque. Crossing – Kinds of Crossing – Endorsement –
Definition – Significance – Assignment vs Endorsement – Kinds of Endorsement – Regularity of
Endorsement – Liability of Endorser.
UNIT IV(18 Hrs)
Loans and Advances: Principles of lending – Secured and Unsecured Advances – Forms
of Advances. Modes of creating charges - Lien- Pledge – Legal Mortgage vs. Equitable
Mortgage – Rights of Mortgage - Hypothecation– Characteristics of Hypothecation. Unsecured
Advances: Guarantee – Features – Advantages and Disadvantages. Indemnity – Distinction
between Guarantee and Indemnity – Rights of Guarantor – Liabilities of Surety – Discharge of
Surety.
UNIT V(17 Hrs)
E-Banking: Traditionally Banking Vs. E-Banking – (Debit Card – Credit Card)* -
Electronic Delivery Channels – Facets of E-banking – E-banking Transactions – Truncated
CO
Number
CO Statement Knowledge
Level
CO1 Acquire the concepts of Banking theory and its regulations K1
CO2 Understand the basic knowledge about banking functions. K2
CO3 Expertise in various banking services K3
Cheque and Electronic Cheque – Mobile Banking - Inter Bank Mobile Payment service(IMPS).
Virtual Currency – Models of E-banking Advantages of E-banking – Constraints of E-banking –
Security Measures – Real-time Gross – Settlement (RTGS) – Electronic Fund Transfer.
* Self Study
Text Book
S.No Author Name Title of the Book Publisher Year and
edition
1. E.Gordon –
Natarajan
Banking Law Theory and
Practice
Himalaya
publishing
House
24th
Revised
Edition-2015.
Reference Books
S.No Author Name Title of the Book Publisher Year and edition
1. S.N. Maheswari Banking theory Law and
Practice
Kalyani
Publications
2013, Reprint
2. Dr.S.Gurusamy Banking Theory Law and
Practice
Tata McGraw
Hill Education
Private Limited,
New Delhi.
2nd
Edition, 2014
3.
S.N. Maheshwari
and R.R. Paul
Banking and Financial
System
Kalyani
Publishers
2nd
Edition, 2013.
Course Designers:
1. S.Kirubadevi
2. S.Sangeetha
FS16A01
FOREIGN EXCHANGE MARKET
Category L T P Credit
ALLIED 86 4 - 4
Preamble
To understand how the foreign Exchange Market operates
To understand the principles of Currency valuation
To explain techniques that can be used to hedge foreign exchange risk.
Course Outcomes
On the successful completion of the course, students will be able to
CO
Number
CO Statement Knowledge
Level
CO1. Outline the structure of the global foreign exchange market, the
principal participants, and the future direction of product delivery. K1
CO2. Compare the difference between the use of foreign exchange risk
management techniques for foreign exchange exposures for
corporations and banks.
K2
CO3. Demonstrate the applications of foreign currency options. K3
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1. S L S S M
CO2. S S M M S
CO3. S M M S S
S- Strong; M-Medium; L-Low
Syllabus
UNIT I (DL 17 hrs)
Scope, objectives and functions of treasury - Treasury management in bank and corporate
– Cost centre vs. profit centre treasury - Centralized vs. decentralized treasury
UNIT II (DL 17 hrs)
Structure and role of global money market - Money market Instruments: *call money,
term money, notice money CP, CD, T-Bill*, Repo and reverse repo , BRDS, IBPC - Money
market derivatives: FRA, IRS, IRF, swaption , CAPS, Floors and collars
UNIT III (DL 18 hrs)
Integration of money market and FOREX market - ALM - Liquidity management -
Credit risk, country risk, operating risk, market risk and implications of BASEL II. The
International Financial Environment - The International Monetary System
UNIT IV (DL 17 hrs)
The foreign exchange market - Feature of FOREX market - The Determination of
Exchange Rates. Regulation- Roles of RBI and FEDAI-Relevant provisions of FEMA
UNIT V (DL 17 hrs)
Currency Exposure - Management of economic exposure - Management of transaction
exposure - Management of translation exposure - Accounting of transaction and translation –
exposure - Currency derivatives.
*Self study
Text Book
S.No Author Name Title of the Book Publisher Year and
edition
1 Apte. P.G International Financial
Management
Tata McGraw
Hill
2013, 6th
edition
Reference Books
S.No Author Name Title of the Book Publisher Year and
edition
1 Ross, Jordon Fundamentals of Corporate
Finance
Tata McGraw
Hill
2013, 12th
edition.
2 Van Horne Financial Management and
Policy
Prentice Hall 20014, 12th
edition.
Course Designers:
1. S.Kirubadevi
2. K.Pavithra
FS16A02 BUSINESS ECONOMICS Category L T P Credit
ALLIED 86 4 - 5
Preamble
A Theoretical and practical understanding of the economic decisions faced by business
and its managers,
The ability to analyze the economic and social environment in which these decisions are
taken.
To understand the basics in micro and macro economics.
Course Outcomes
On the successful completion of the course, students will be able to
CO
Number
CO Statement Knowledge
Level
CO1 Understand how households (demand) and businesses (supply) interact
in various market structures to determine price and quantity of goods
and services produced and consumed.
K1
CO2 Use economic problem solving skills to discuss the opportunities and
challenges of the increasing globalization of the world economy. K2
CO3 Apply economic reasoning to the analysis of selected contemporary
economic problems. K3
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S S M M M
CO2 M S L S S
CO3 M M S M S
S- Strong; M-Medium; L-Low
Syllabus
UNIT I(DL 17 hrs) Introduction to Economics – Wealth, Welfare and Scarcity Views on Economics - Positive
and Normative Economics. Definition – Scope and Importance of Business Economics.
Concepts: Production Possibility frontiers – Opportunity Cost – Accounting Profit and Economic
Profit – Incremental and Marginal Concepts – Time and Discounting Principles – Concept of
Efficiency
UNIT II (DL 18 hrs) Demand and Supply Functions: Meaning of Demand – Determinants and Distinctions of
demand – Law of Demand – Elasticity of Demand – Demand Forecasting – Supply concept and
Equilibrium. Consumer Behavior: Law of Diminishing Marginal utility – Equi-Marginal Utility
– Indifference Curve – Definition, Properties and equilibrium
UNIT III (DL 17 hrs) Production: Law of Variable Proportion – Laws of Returns to Scale – Producer’s
equilibrium – Economies of Scale. Cost Classification – Break Even Analysis. Product Pricing:
Price and Output Determination under Perfect Competition, Monopoly – Discriminating
monopoly – Monopolistic Competition – Oligopoly – Pricing objectives and Methods
UNIT IV (DL 17 hrs)
National Income - Gross National Product -Net National Product - Measurement of
National Income - Consumptions, savings and investments. Theory of Employment- Type of
unemployment- Labor and Population theories- Definition of capital and growth of capital- Steps
in capital formation. Money - Definition and functions of money- Quantity theory of money.
Public Finance-Direct and indirect taxes-Principle of taxation-Effect of taxation on production
and distribution-Deficit financing system.
UNIT V (DL 17 hrs)
Monetary and Fiscal Policies– measures of money stock – policy and money supply –
instruments of monetary policy – fiscal policy (the union budget – state budgets – finances of the
union and the states)* - the Finance commission – importance of the budget.
* Self Study
Text Book
S.No Author Name Title of the Book Publisher Year and
Edition
1 Sundharam KPM,
Sundharam EN
Business Economics
Sultan Chand &
Sons - New
Delhi – 02.
4th
Edition, 2010
Reference Books
S.No Author Name Title of the Book Publisher Year and
edition
1 Chaudhary.C.M Business Economics RBSA
Publishers -
Jaipur - 03.
3rd
edition 2012
2 Mehta. P.L Managerial Economics –
Analysis, Problems & Cases
Sultan Chand &
Sons - New
Delhi
19th
Edition,
2013
3 Francis
Cherunilam
Business Environment
(Unit V)
Himalaya
Publishing
House -Mumbai
– 04.
3rd
edition 2014
4 Shankaran.S Business Economics
(Unit IV)
Margham
Publications
Ch -17
2016
Course Designers:
1. S.Brindha
2. S.Sangeetha
SEMESTER IV
CM16C08 CORPORATE ACCOUNTING II Category L T P Credit
CORE 101 4 - 5
Preamble
To lay down a foundation for drafting accounts for special corporate bodies such as
Banking Companies, Insurance Companies and Holding Companies.
To lay a special emphasis on Government Accounting, Inflation Accounting and
Human Resource Accounting
Course Outcomes
On the successful completion of the course, students will be able to
CO
Number CO Statement
Knowled
ge Level
CO1. Understand the corporate practice in valuing shares and goodwill. K1 & K2
CO2. Acquaint with the legal formats and special items and adjustments
pertaining to Banking companies and Insurance companies. K2
CO3. Develop the skills in preparation of consolidated Balance Sheet of
Holding company and Subsidiary company. K3
CO4. Apply the latest provisions relating to Government accounting, Inflation
accounting and Human Resources accounting K3
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S M S M S
CO2 S M M M S
CO3 S S S S S
CO4 M M S S S S- Strong; M-Medium; L-Low
Syllabus
UNIT I (DL 20 Hrs)
Accounting for Mergers and Amalgamation – Reconstruction – Accounting Standard 14
(Simple & Basic Problems)
UNIT II (DL 20 Hrs)
Accounts of Banking Companies. - NPA- Capital Adequacy Norms
UNIT III (DL 21 Hrs)
Accounts of Insurance Companies- Preparation of Financial statements for Life Insurance,
Fire Insurance and Marine Insurance (New format only- excluding final accounts format)
UNIT IV (DL 20 Hrs)
Introduction to Government accounting- Inflation Accounting (theoretical aspects only).
Valuation of Shares and Goodwill
UNIT V (DL 20 Hrs)
Accounts of Holding Companies (Excluding Inter Company Holdings).
Distribution of Marks: Theory 20% Problems 80%
Text Book
S.No Author Name Title of the Book Publisher Year and
Edition
1. Gupta. R L and.
Radhasamy. M
Corporate Accounting Vol-
I
Sultan chand &
sons
2016
2. B Reddy . T S and
Murthy. A
Corporate Accounting Margham
Publications
2016
Reference Books
S.No Author Name Title of the Book Publisher Year and
edition
1. S.P. Jain & K.L.Narang Corporate
Accounting
Kalyani
Publishers
2016
2 Pillai. RSN, Bhagavathy
and Uma. S
Advanced
Accountancy Vol -II
S.Chand Co 2016
Course Designers
1. Dr.A.Gomathy
2. Mrs.M.Deepalakshmi
CM16C09 PRINCIPLES OF FINANCIAL
MANAGEMENT
Category L T P Credit
CORE 86 4 - 4
Preamble
To familiarize the students with the principles and practices of financial management.
To understand the concepts of Financial Management and their application for
managerial decision making.
Prerequisite
No prerequisite required
Course Outcomes
On the successful completion of the course, students will be able to
CO
Number CO Statement
Knowled
ge Level
CO1 Define and identify the concepts of Financial Management K1
CO2 Understand Capital Structure, Cost of Capital for strategic Financial
Decision Making K2
CO3 Apply and practice the Theories for financial planning K3
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S M S S S
CO3 S S M S M
S- Strong; M-Medium; L-Low
Syllabus
Unit I (17 Hrs)
Business Finance – Meaning, Definition, Scope, Importance, Finance Functions, Fixed
and variable objectives of Financial Management – Factors influencing Financial Decisions –
Source of Capital – Financial Planning – Capitalisation – Time Value of Money.
Unit II (17 Hrs)
Capital Structure – Introduction – Importance – Financial Break Even Point – Point of
Indifference – Optimal Capital Structure – Risk Return Trade off - Theories of Capital Structure,
NI, NOI, MM, Arbitrage process – Factors Determining Capital Structure – Capital Gearing.
Leverage – Meaning, Types, Impacts, Significance and Limitation.
Unit III (17 Hrs)
Cost of Capital – Meaning – Significance – Classification of cost – Computation of cost
of capital – Cost of debt, Preference, Equity and Weighted average Cost of Capital. Capital
Budgeting – Meaning – Need – Importance – Kinds and process of Capital Budgeting
Techniques of Appraisal of Investment Proposal.
Unit IV (18 Hrs) Working Capital Management – Meaning, Concepts, Classification, Importance, Objects
of working Capital – Factors determining the Working Capital Requirements – Management of
working capital – Estimating Working Capital Requirements.
Cash Management – Determining optimum cash balance- Cash budget.
Unit V (17 Hrs)
*Receivables Management – Forming of credit policy. Inventory Management – Tools
and Techniques of Inventory Management.*
Dividend Policy - Factors Affecting Dividend – Types of Dividend – Advantages and
disadvantages of stable dividend policy – Theory of Relevance and Irrelevance – Bonus Issue –
Rights Issue.
*Theory Only
Distribution of marks Theory 40% Problems 60%.
Text Book
Sl.No. Author name Title of the
book
Publisher Year
&Edition
1 Shashi .K.Gupta
Sharma R.K
Financial
Management
Kalyani
Publishers
2013, Reprint
Reference Books
Sl.No. Author name Title of the book Publisher Year
&Edition
1 Khan&Jain Financial
Management
Tata McGraw Hill 2014,
Reprint
2 Maheshwari S.N Financial
Management
Sultan Chand &
Sons
2013,
Reprint
3 Pandey I.M Financial
Management
Vikas publishing
House Ltd
2013,
Reprint
4 Prasanna Chandra Financial
Management
Tata McGraw Hill 2013,
Reprint
Course Designers
1. Dr.(Mrs). S.Suma Devi, Department of Commerce
2. Dr.(Mrs).M.Nagamani, Department of Commerce
Category L T P Credit
Core 86 4 - 4
Preamble
To familiarize the fundamental concepts of Companies Act 2013
To provide an insight into the different types of Companies and their provisions
To familiarize with various documents involved in a Joint Stock Company.
Prerequisite
No prerequisite required
Course Outcomes
On the successful completion of the course, students will be able to
CO
Number
CO Statement Knowledg
e Level
CO1 Understand the formation and kinds of companies. K1
CO2 Acquire knowledge on basic documents in a company and various
methods of raising of capital. K2
CO3 Examine the provisions of Companies Act relating to meetings,
resolutions and Company Management. K3
CM16C10
COMPANY LAW
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S L S S M
CO2 S S M M S
CO3 S M M S S
S- Strong; M-Medium; L-Low
Syllabus
Unit I (18 Hrs )
Company – Definition & Features - Distinction between Company and Partnership –
Kinds of Companies – Difference between Private and Public Company – Incorporation of a
Company – Documents to be filed – Memorandum of Association – Doctrine of Ultravires.
Unit II (17 Hrs)
Articles of Association – Doctrine of Constructive Notice & Indoor Management –
Alteration of Article – Prospectus – Contents – Misstatements – Liability for Misstatements –
Certificate of Commencement of Business.
Unit III (16 Hrs )
Shares – Debentures – Allotment – Valid Allotment – Irregular Allotment – Transfer and
Transmission of Shares – Membership of Company.
Unit IV (18 Hrs)
Company Management – Board of Directors – Appointment – Qualifications – Powers –
Duties – Liabilities – Managing Director & Manager – Managerial Remuneration – company
Secretary – Appointment, Qualification, Powers and Duties.
Unit V (17 Hrs)
Company Meetings – Kinds – Statutory Meeting, Annual General Meeting –
Extraordinary General Meeting – Board Meeting - Resolutions, Minutes, Quorum and Proxy –
Winding up – Modes.
Corporate Governance in Indian Scenario – need – importance – Clause 49(listing
requirements)
Text Book
S.No Author Name Title of the Book Publisher Year and
edition
1 Gogna P.P.S A Textbook of Company
Law
Sultan Chand &
Sons, New Delhi
2013,
10th
Revised Ed
2 Kapoor N.D Company Law Sultan Chand &
Sons,
New Delhi
Revised Edition
2014
Reference Books
S.No Author Name Title of the Book Publisher Year and
edition
1 Bahi J.C Secretarial Practice in India
practices
N.M.Tripathi (p)
Ltd
2016th
edition
2 Ravi Puliani &
Mahesh Puliani
Companies Act, 2013 (As
amended by the Companies
Amendment Act 2015)
Jain Book
agency
23rd
edition,
2016
Course Designers:
1. Dr.(Mrs).C.Gomathy, Department of Commerce
2. Dr.(Mrs).B.Thulasipriya, Department of Commerce
Preamble
To familiarize the fundamental concept of commodity and commodity exchange in India
To provide an insight into the different types of Derivatives and Participants in derivative
market
To recognize the roles of various participants trading on the exchange
Course Outcomes
On the successful completion of the course, students will be able to
CO
Number
CO Statement Knowledge
Level
CO1. Understand the design of physical market for agricultural commodities
in India K1
CO2. Identify significant areas of risk associated with buying and selling of
commodities K2
CO3. To comprehend the settlement process and delivery process in exchange K3
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1. S M M S M
CO2. S S S M M
CO3. S S S S S
S- Strong; M-Medium; L-Low
Syllabus
UNIT I (DL 17 hrs)
Commodity markets: Meaning of Commodity – markets - marketing of agricultural
commodities - physical market operations. Understanding risk - managing risk - Meaning of
derivatives - evaluation of commodity derivatives in the world and in India
UNIT II (DL 17 hrs)
Derivatives – types - markets and participants - economic importance of commodity
derivatives in India. Commodity exchanges: Meaning - Commodity exchange around the world
and in India - electronic spot exchanges - regulation of commodity markets.
UNIT III (DL 18 hrs)
Trading on commodity exchanges: The exchange platforms – membership – brokerage -
trading systems – participants - market positions - order types - access to commodity exchange-
volume and open interest - Clearing and settlement on commodity Exchanges - the commodity
clearing house – margining - risk containment measures - settlement process - warehousing and
warehouse receipts - the delivery process - distinctive features.
UNIT IV (DL 17 hrs)
Commodity futures pricing and applications - Pricing of futures - cost of carry - futures
spot convergence - price relationships - futures for hedging – speculation - arbitrageur. Option
pricing – (options for hedging - speculation and arbitrage)*.
UNIT V (DL 17 hrs)
Commodities as an investment class - Investing commodities - commodity indices - risks
and challenges - variety in commodity markets - derivatives disasters.
*Self study
FS16A03 DERIVATIVES MARKET Category L T P Credit
Allied 86 4 - 5
Text Book
S.No Author Name Title of the Book Publisher Year and
Edition
1 John C. Hull and
Sankarshan Basu
Options, Futures and other
Derivatives
Margham
Publications
Ch -17
8th
Edition, 2013
Reference Books
S.No Author Name Title of the Book Publisher Year and
edition
1 Hamon. J.D Advanced Commodity
trading Techniques
Windsor books 8TH
Edition, 2011
2 Nick Battley Introduction to commodity
Futures
Irwin
2nd
Edition 1996
3 Niti Nandining
Chatnani
Commmodity Markets Mc Graw Hill
Pvt. Ltd
1st Edition, 2011
4 Parameshwaran.R Futures and options Mc Graw Hill
Pvt. Ltd
5th
edition 2016
5 Wolk book NCFM Commodity Derivatives Module
Course Designers:
1. G.Indrani
2. K.Pavithra
Preamble
To make the students to understand the basics Concepts of Environmental Science and
their importance indifferent forms of business.
To relate the impact of environment on business in an integrated manner.
Course Outcomes
On the successful completion of the course, students will be able to
CO.
No.
CO Statement Knowledge
Level
CO1. Understand the concept and different polices of Business Environment. K1
CO2.
To create the Knowledge of Socio-cultural environment and
consumerism in India. K2
CO3. Develop the Industrial Relations and analyzing the problems of trade
unionism in India. K3
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1. L M S S M
CO2. S M S M S
CO3. S L L M S
S- Strong; M-Medium; L-Low
Syllabus
UNIT I (DL 17 Hrs) Theoretical Framework of Business Environment – Concept - Significance & Nature of
Business Environment - Elements of Business Environment-Levels of Environment-Internal and
FS16A04 BUSINESS ENVIRONMENT Category L T P Credit
Allied 86 4 - 5
external: Changing Dimensions of Business Environment - Economic System Interface-
environmental scanning and monitoring
UNIT II (DL 17 Hrs)
Economic Environment of Business - Economic environment of business: economic
planning in India: Industrial policy, fiscal policy, monetary policy, export and import policy:
public sector and economic development: economic reforms, liberalization and structural
adjustment programmes.
UNIT III (DL18 Hrs) Social Environnent - Socio-cultural environment: Critical elements of socio cultural
environment: social institutions and systems: social values and attitudes: social groups: middle
class: emerging rural sector in India: consumerism in India. Social responsibility of business;
social audit; corporate governance.
UNIT IV (DL 17 Hrs) Financial Environment of Business - Indian Money Market- Monetary and Fiscal
policies-Financial Market structure - Growth of capital-Money and Capital Markets - Industrial
Finance - Industrial Financial Institutions.
UNIT V (DL 17 Hrs) Labour Environment - Labour Legislation in India-Labour Welfare and Social security-
Industrial Relations- Trade Unions. (Social responsibilities of trade unions-limitations and
problems of trade unionism in India)*.
* Self Study
Text Book
S.No Author Name Title of the Book Publisher Year and
Edition
1 Francis
Cherunilam
Business Environment Himalaya
Publishing
House
2010 Edition
Reference Books
S.No Author Name Title of the Book Publisher Year and
edition
1 Adhikary, M Economic Environment of
Business
Sulthan Chand &
Co New Delhi,
11th
Edition, 2011
2 Aswathappa Essentials of Business
Environment
Himalaya
Publishing
House
11th
Edition, 2011
Course Designers:
1. P.Keerthika
2. S.Sangeetha
Preamble
To provide the fundamental knowledge and techniques in Management Accounting
To apply the tools and techniques used to plan, control and make decisions
To learn the Budgetary control procedures, reporting of organizational performance
and calculation of variances
CM16C11 MANAGEMENT ACCOUNTING Category L T P Credit
Core 71 4 - 4
Prerequisite
Basic Knowledge in Financial Statements
Course Outcomes
On the successful completion of the course, students will be able to prepare and
present information for management decision making and control process
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S S S S S
CO3 S S S S S
S- Strong; M-Medium; L-Low
Syllabus
UNIT I (15 Hrs)
Management Accounting- Meaning, Objectives & Scope - Need and Significance -
Relationship between Management Accounting, Cost Accounting & Financial Accounting.
Financial Statement and their importance- Tools for Analysis and Interpretation- Common Size
Statements, Comparative statement and Trend Analysis
UNIT II (14 Hrs)
Ratio Analysis - Significance of Ratios - Ratios for Long term and Short term - Financial
Position – Profitability, Liquidity - Uses and Limitations of Ratios
UNIT III (14 Hrs)
Fund Flow & Cash Flow Analysis – AS 3
UNIT IV (14 Hrs)
Budgeting and Budgetary Control - Definition, Importance, Essentials and Classification
of Budgets, Master Budget, Preparation of Different Budgets- Budgetary control-Steps in
Budgetary Control – Zero Base Budgeting.
UNIT V (14 Hrs)
Marginal Costing - CVP Analysis and Break-Even Analysis, Managerial Applications of
Marginal Costing including transfer pricing -Significance and limitations of Marginal Costing.
Standard Costing - Meaning- suitability as a management tool- limitation- Variance Analysis-
Material and Labour Variances only
Distribution of Marks Theory 20% and Problems 80%
Text Book
Sl.No. Author Name Title of the book Publishers Year and
Edition
1 Sharma R.K
Sashi K.Gupta
Neeti Gupta
Management
Accounting
Kalyani
Publishers
Reprinted
2016, IV
edition
Books for Reference
Sl.No. Author Name Title of the book Publishers Year and
CO
Number
CO Statement Knowledge
Level
CO1 Find and Apply tools and techniques used to plan, control and make
decision K1, K3
CO2 Prepare budgets and demonstrate budget control techniques K2, K3
CO3 Illustrate and Build the knowledge of break-even analysis and profit
maximization K2,K3
Edition
1 Jain and Narang Cost and Management
Accounting
Kalyani
Publishers
2013, 21st
Edition
2 Maheswari S.N Management
Accounting
Sultan Chand and
Sons
2013,
Reprint
3 Reddy T.S and
Reddy H.P
Management
Accounting
Margham
Publications
2013, VIII
Edition
Course Designers
1. Dr.G.Kavitha – Department of Commerce
2. Dr.S.Sujatha - Department of Commerce
Preamble
To state the laws relating to income tax and procedures.
To equip the students with revised provisions of The Income Tax Act of 1961.
To lay down a foundation for computing gross total income, rebate and the total tax
liability of an individual.
Prerequisite
Basic knowledge in accountancy and tax related concepts
Course Outcomes
On the successful completion of the course, students will be able to
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S S L L L
CO2 S S L M M
CO3 S M M L L
S- Strong; M-Medium; L-Low
Syllabus
UNIT I (17 Hrs)
The Income Tax Act - Definition of Income - Assessment Year - Previous Year -
Assessee – Types of Assessee - Scope of Income - Charge of Tax - Residential Status –
Exempted Incomes- Incomes which do not Form Part of Total Income - Tax Rates.
UNIT II (18 Hrs)
Computation of Income from salaries – annual accretion – allowances, perquisites and
their types and treatment – Profits in lieu of salary and exempted profits – Deductions U/S 16
UNIT III (17 Hrs)
CM16C12 INCOME TAX Category L T P Credit
Core 86 4 - 4
CO
Number
CO Statement Knowledge
Level
CO1 Examine the basic concepts of schedule of rates of tax, tax liability,
penalties and prosecution K1
CO2 Explain the total taxable income of an assessee K2
CO3 Apply and practice the computation of total income K3
Income from House property – Determination of Annual value – Deductions out of
annual value - Profits and Gains of Business or Profession - Meaning of Business or Profession -
Computation of Profits and Gains of Business or Profession of an Individual- Expenses
Expressly Allowed -Expenses Expressly Disallowed.
UNIT IV (17 Hrs)
Income from Capital Gains - Computation of Capital Gains-Income from Other Sources -
Computation of Income from Other Sources.
UNIT V (17 Hrs)
Set off and Carry Forward Set off losses – Deductions to be made in computing Total
Income – Computation of Gross Total Income - Assessment of Individuals. Introduction to e-
Filing.
Note: 20% theory and 80% problems
Text Book
Sl.No. Author Name Title of the Book Publisher Year and Edition
1. Gaur V.P. and
Narang D.B.
Income Tax and Practice Kalyani Publishers Current Edition
Reference Books
Sl.No. Author Name Title of the Book Publisher Year and Edition
1. Dinkar Pagare Income Tax and
Practice
Sultan chand &
Sons
Current Edition
2. Mehrothra Income Tax and
Practice
Sultan chand &
Sons
Current Edition
Course Designers
1. Dr.L.Nithya – Department of Commerce (e-com & SF)
2. Dr.P.Aiswarya – Department of Commerce (e-com & SF)
Preamble
To understand the students about the functioning of Indian financial markets and its
institutions
To classify the methods of financing and the key role played by Financial Institutions,
Brokers and Speculators in Financial Markets.
Prerequisite
Basic knowledge of Indian Financial Market
Course Outcomes
On the successful completion of the course, students will be able to
FS16C13 FINANCIAL MARKETS AND
INVESTMENT BANKING
Category L T P Credit
CORE 71 4 - 4
CO
Number
CO Statement Knowledge
Level
CO1 Understand the Concepts of Indian financial markets and Institutions K1
CO2 Classify and associate financial markets in India K2
CO3 Illustrate and apply the Financial Market Techniques K3
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S M S S M
CO2 S S L S S
CO3 S M S M M
S- Strong; M-Medium; L-Low
Syllabus
UNIT I (14 Hrs)
Indian Financial System: Functions - financial Assets. Financial Market – Meaning –
Importance – Functions - Classification of Financial Market. Capital Market: Role of Capital
Markets – Functions – Capital market instruments. Money Market: Importance - Money market
instruments – Debt Market - Types of bonds. (Recent Trends in capital market in India)*
UNIT II (14 Hrs)
New Issue Market – Meaning – Function. Relationship between New Issue Market and
Stock Exchange – Methods of Floating New Issues – General Guidelines for New Issue –
Principal Steps of a Public Issue – Instruments of Issue – Recent Trends in New Issue Market –
Advantages of Primary Market. Secondary Market - Introduction – functions. Brokers:
Functions of brokers – Kinds of Brokers and their assistants – Speculators - Kinds of Speculators
– Trading Vs Investments.
UNIT III (15 Hrs)
Stock Exchange - objectives – functions - Methods of Trading in Stock Exchanges. SEBI
– Objectives – Functions. Role of SEBI Fair market practice and Investor Protection - *Recent
Trends and developments in Security market*. Indian Stock Exchange: objectives – functions.
NSE - Online Trading – BSE - OTCEI- Primary, Secondary, Book Building & buying back of
shares.
UNIT IV (14 Hrs)
Investment Institutions in India: UTI- Objectives – Functions of UTI, ICICI- Objectives,
Functions – Features – IDBI - Functions – IDBI Assistance – Development activities of IDBI -
IFCI- Functions – Activities of IFCI – SFC – Objectives – Functions - SIDC - Functions – EXIM
- Objectives – Functions - Commercial Banks - role and functions.
UNIT V (14 Hrs)
Foreign Exchange Market: Introduction – Trading in Foreign Exchange Market – Impact
of Technology on Trading – Speculation – Foreign Exchange Rates – Market Makers –
Libralised Exchange Rate Management System – Unified Market Determined System. Cross
Currency Options – Committee on capital account convertibility – Relationship between
Exchange and Money Markets. Currency Arbitrage – Nominal, Real and Effective exchange
rates.
Text Book
S. No. Author Name Book Name Publisher Year and edition
1 Gordan, E
Natarajan. K
Financial markets
and services
Himalaya
Publishing House
2016 & New
Edition
Reference Books
S. No. Author Name Book Name Publisher Year and edition
1 Avadhani. V.A. Marketing of
Financial Services
Himalaya
Publishing House
2015 & Revised
Edition
2 Dr. Gurusamy. S Financial markets and
Institutions
Tata McGraw
Hill Publishing
Co. Ltd
2015 & 4th
Edition
3 Varshney P.N. &
Mittal D.K.
Indian Financial
System
Sultan Chand &
Sons
2014 & 12th
Revised Edition
4 HR Machiraji Indian Financial
System
Vikas Publishing
House Pvt. Ltd.
2015, Revised
Edition.
Course Designers:
1. S.Sangeetha
2. S.Kirubadevi
Preamble
To familiarize the fundamental concept of Indian Contract Act.
To provide an insight into the different types Contracts and its rules and regulations
To provide comprehensive understanding of rights, duties and responsibilities of the
parties entering into business dealings.
Prerequisite
Basic knowledge of business and agreement
Course Outcomes
On the successful completion of the course, students will be able to
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S L M S M
CO2 M S M S S
CO3 S M M S S
S- Strong; M-Medium; L-Low
FS16E01 BUSINESS LAW Category L T P Credit
ELECTIVE 71 4 5
CO
Number
CO Statement Knowledge
Level
CO1 Understand the importance and principles of Indian Contract Act K1
CO2 Classify and interpret the various types of contracts K2
CO3 Familiarize the procedures for entering into a contract K3
Syllabus
UNIT I (14 Hrs) Indian Contract Act 1872 – Meaning of Contract – Definition – Obligation & Agreement
– Nature of Contract & Classification – Essential Elements of Valid Contract – Offer &
Acceptance – Consideration.
UNIT II (14 Hrs)
Capacity – Free Consent: Coercion, Undue influence, Misrepresentation and mistake.
Legality of Object: Agreements opposed to public policy- exceptions - Void Agreements.
UNIT III (15 Hrs)
Contingent contracts- Performance of Contract: offer to perform-contracts which need
not be performed-persons to perform the contract- time and place of performance. Discharge of
Contract – modes of discharge.
UNIT IV (14 Hrs)
Remedies of Breach – Principles for Awarding Damages: Liquidated damages and
penalty – payment of interest - Quasi Contract.
UNIT V (14 Hrs)
Sale of goods Act 1930-Contract of Indemnity & Guarantee – Rights of Surety –
Discharge of Surety - Bailment & Pledge – Rights and duties of Bailor and Bailee – (Rights and
Liabilities of Finder of Lost Goods- Rights and duties of pawnor and pawnee)*
*Self study
Text Book
S.No Author Name Title of the Book Publisher Year and
edition
1 Kapoor N.D Mercantile Law Sultan Chand 2017 Edition
Reference Books
S.No Author Name Title of the Book Publisher Year and
edition
1 Kapoor N.D Business Law S.Chand& Co ltd 2014 Edition
2 Tulsian Business Law Tata McGraw-
Hill
2017 3rd
Edition
Preamble
To provide an insight into the ethical aspects in all areas of business, including
global business.
To provide comprehensive understanding of different types of business ethics, duties and
responsibilities of investor and dealing with corporate.
To study the principles and mechanisms of Corporate Governance and also international
corporate governance.
Prerequisite
Basic knowledge of business and government policies
FS16E02 CORPORATE GOVERNANCE Category L T P Credit
ELECTIVE 71 4 5
Course Outcomes
On the successful completion of the course, students will be able to
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S M M S M
CO2 S S M L S
CO3 S M M S L
S- Strong; M-Medium; L-Low
Syllabus
UNIT I (14 Hrs)
Corporate Governance – Introduction – People Orientation of Public Governance-
Different Systems in Public Governance- Structure of Public and Corporate Governance-
Comparison between Corporate Governance and Public Governance- *History of Corporate
Governance *– Concept of Corporate Governance & Stakeholder.
UNIT II (15 Hrs)
Corporate Governance Mechanism and Overview – 4 P’s of Corporate Governance-
Wealth Creation, Management and Distribution – Disclosure in Offer Documents- Clause 49.
Principles of Corporate Governance – Introduction – OECD Principles of Corporate Governance
– Annotations to the OECD Principles of Corporate Governance. – Issues Related to Corporate
Governance- Introduction – Need for Good Corporate Governance- *Role and Responsibilities
of Investors- Competency and Training*
UNIT III (14 Hrs)
Decision System- Role of the Directors and Management – The Board Performs its
Oversight Function- Relationships with Stockholders and other Constituencies- Systemic
Problem of Corporate Governance- Introduction and History- Code of Business Conduct- Code
of Business Ethics. – Corporate Social Responsibility- Introduction – Implementation Generate
Business Benefits.
UNIT IV (14 Hrs)
Codes and Guidelines- Guidelines for Person in charge – Duties and Responsibilities of
Person in charge- General Code of Corporate Governance- Guidelines- Rules and Regulations.
International Corporate Governance –Germany – France- United Kingdom- USA- Corporate
Governance in leading Indian Companies.
UNIT V (14 Hrs)
Ethics – Meaning, Definition, Objectives, Sources, Types – Ethics and Business– Need,
Importance, Nature, Scope and Objectives – Myths about Business Ethics - Ethics and the
Organisation -Running an ethical business. Ethics in Production and Operations Management –
Ethics in Finance Specific laws that affect retailers. Ethics in global business – Ethical
International decision-making methods – Corporate Responsibility and the environment.
*Self study
CO
Number
CO Statement Knowledge
Level
CO1 Understand the importance and principles corporate business K1
CO2 Classify and interpret the various types of ethics in business/corporate
business K2
CO3 Acquainted the procedures and ethics of corporate governance K3
Text Book
S.No Author Name Title of the Book Publisher Year and
edition
1 Murthy CSV Business Ethics,
Text and Cases
Himalaya
Publishing
House
2014 Edition
Reference Books
S.No Author Name Title of the Book Publisher Year and
edition
1 Joseph W Weiss Business Ethics , A
Stakeholder and Issues
Management Approach
Thomson (
South-Western )
2014 edition
2 Kesho, Prasad Corporate Governance New Delhi :
Prentice Hall
India
3rd
Ed, 2015
SEMESTER V – PART – III
ADVANCED LEARNERS COURSE – SELF STUDY PAPER
FS16AC1
CUSTOMER RELATIONSHIP
MANAGEMENT
Category L T P Credit
ALC - - - 5
Preamble
To know CRM and e-CRM Concepts.
To integrate the CRM with ERP and Data Warehouse.
To understand the CRM Process.
Course Outcomes
On the successful completion of the course, students will be able to
Co No. Co Statement Knowledge Level
CO1 Determine the concept of CRM and its process. K3
CO2 Be an Expertise in CRM Implementation and
integrate CRM with ERP systems.
K4
Mapping with Program Outcomes
Cos Po1 Po2 Po3 Po4 Po5
CO1 S L M L S
CO2 S M M L S
S-Strong M- Medium L-Low
Syllabus
UNIT I
Introduction and significance of CRM-Benefits-CRM strategies for building relationship-
the emerging trends and issues –CRM in the Internet ERA- CRM issues and problems.
UNIT II
e-CRM: CRM to E-CRM- Differences- Web experience- Market dynamics relating to
CRM- Need to adopt E-CRM- Basic requirements- Three dimensions –Customer interaction-
Problems with E-CRM solutions – E-CRM tools.
UNIT III
CRM process: Introduction and objective of a CRM process- CRM Business
transformation-CRM Implementation- The warnings of implementation-A frame work fort
successful CRM- Implementing CRM: A step by step process.
UNIT IV
Integration of CRM with ERP systems: Benefits of ERP – Supply Chain Management
(SCM) – Supplier Relationship management (SRM) – Partner Relationship Management (PRM).
UNIT V
Integration of CRM with data warehouse – Data Mining concepts - Data Analysis:
Market Basket Analysis (MBA) - Click Stream Analysis, personalization and collaborative
Filtering.
Text Book
S.No. Author/s Title of the book Publishers Year of
publication
1 Peeru
Mohammed.H,
Sagadevan.A
Customer
Relationship
Marketing: A step by
step approaches
Vikas Publishing
House
1st Edition,
2013
Reference Books:
S.No. Author/s Title of the book Publishers Year of
publication
1 Venkata Ramana.V
&
Somayajulu.G
Customer
Relationship
Management: A key
to Corporate Success
Excel Books Current
Edition
2 Sheth, Parvatiyar,
Sha
Customer
Relationship
Management:
Emerging Concepts,
Tools
and Applications
Tata Mc Graw Hill
Publishing Ltd
1st Edition,
2010
SEMESTER V – PART – III
ADVANCED LEARNERS COURSE – SELF STUDY PAPER
FS16AC2 HUMAN RESOURCE
MANAGEMENT
Category L T P Credit
ALC - - - 5
Preamble
To enable the students to acquire knowledge on Human Resource Management in
General.
To understand the concept of Placement and Induction.
To understand the Environment of HRM.
Course Outcomes
On the successful completion of the course, students will be able to
Co No. Co Statement Knowledge Level
CO1 Determine the concept of CRM and its process. K3
CO2 Be an Expertise in CRM Implementation and
integrate CRM with ERP systems.
K4
Mapping with Program Outcomes
Cos Po1 Po2 Po3 Po4 Po5
Co1 S L M L S
Co2 S M M L S
S-Strong M- Medium L-Low
Syllabus
UNIT I
Human Resource Management – Nature and Scope of the HRM – Managerial and
Operating Functions – Difference between Personnel management and HRM – Human Resource
Planning – Recruitment – Selection – Methods of Selection – Use of various Tests – interview
techniques in Selections.
UNIT II
Placement and Induction – Training – Methods – Techniques – Identification of Training
Needs –Development – Methods – Performance Appraisal – Methods – Promotions and
Transfers
UNIT III
Remuneration – Factors determining remuneration – Components of Remuneration –
Incentives – Benefits – Motivation – Welfare and Social Security Measures
UNIT IV
Collective Bargaining – Workers participation in Management – Types – Quality Circles
– Management by Objectives – Environment of HRM – HRM as a Profession.
UNIT V
Human Resource Audit – Nature – Benefits – Scope – Approaches
Text Book
S.No. Author/s Title of the book Publishers Year of
publication
1 Shashi K.Gupta and
Rosy Joshi
Human Resource
Management
Kalyani Publishers 5th
Edition,
2012
Reference Books:
S.No Author Name Title of the Book Publisher Year and
Edition
1 Dwivedi R.S Human Resource
Management
Vikas Pub House -
Noida
2010 Edition
2 Gary Dessler
Human Resource
Management
Prentice Hall Of
India
13th
Edition,
2012
SEMESTER - VI
Preamble
To provide an in depth study of the Cost Accounting Principles and Techniques for
identification, analysis and classification of cost components
To Explain the basic concepts and processes in determination of cost of products and
services
To facilitate managerial decision making process
Prerequisite
Knowledge on Classification of Material, Labour and Overheads
Course Outcomes
On the successful completion of the course, students will be able to
CO
Number
CO Statement Knowledge
Level
CO1 Understand and explain the conceptual framework of Cost Accounting K1 & K2
CO2 Familiarize concept and role of cost accounting in the business
management of manufacturing and non-manufacturing companies K2
CO3 Provide an in depth knowledge on cost ascertainment.
And to identify the areas of application of costing techniques. K3
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S S S S S
CO2 S S S S S
CO3 S S S S S
Syllabus
Unit I (18 Hrs)
Cost Accounting – Definition, Meaning & Scope – Relationship of Cost Accounting with
Financial Accounting and Management Accounting – Methods of Costing – Cost Analysis,
Concepts and Classifications – Elements of Cost, Preparation of Cost Sheet and Tender –
Costing as an Aid to Management – Limitations and Objections Against Cost Accounting -
Reconciliation of Costs and Financial Accounts.
Unit II (17 Hrs)
Materials – Purchasing of Materials, Procedure and Documentation Involved in
Purchasing – Requisitioning for Stores – Methods of Valuing Material Issues – Maximum,
Minimum & Re-ordering Levels – EOQ – Perpetual Inventory.
Unit III (17 Hrs)
Labour – Systems of Wage Payment, Idle Time, Control Over Idle Time – Labour
Turnover
Unit IV(17 Hrs)
Overhead – Classification of Overhead – Allocation and Absorption of Overheads.
Activity Based Costing.
CM16C14 COST ACCOUNTING Category L T P Credit
CORE 86 4 - 4
Unit V(17 Hrs)
Process Costing – Features – Process Losses, Waste, Scrap, Normal Process Loss,
Abnormal Process Loss, Abnormal Gain and Inter-process Profit (Excluding Equivalent
Production) – Accounting for Joint and By-products.
Distribution of Marks: Theory 20% and Problems 80%.
Text Book
S.
No
Authors Title Publishers Year of
Publication
1. Jain and Narang Cost Accounting Kalyani Publishers Reprint2015
Books for Reference
S.
No
Authors Title Publishers Year of
Publication
1. Pillai R.S.N and
Bagawathi
Cost Accounting S Chand & co 2015ed
2 Maheswari. S N Principles of Cost
Accounting
Sultan Chand & sons Reprint 2016
Course Designers
1. Dr.G.Kavitha-Department of Commerce
2. Dr. C. Gomathy – Department of Commerce
Preamble
To be familiar with the concepts of security market and types of analysis.
To provide the use of own approach to valuation and portfolio management
techniques.
Prerequisite
Basic knowledge of Security Market
Course Outcomes
On the successful completion of the course, students will be able to
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S M S S S
CO2 M L S S M
CO3 S M S M S
S- Strong; M-Medium; L-Low
FS16C15 SECURITY ANALYSIS AND
PORTFOLIO MANAGEMENT
CATEGORY L T P CREDIT
CORE 86 4 - 4
CO
Number
CO Statement Knowledge
Level
CO1 Understand the Concepts of Investment programme, Risk and Returns K1
CO2 Categorize and correlate various Investment Alternatives K2
CO3 Exemplify and apply the Portfolio Management Techniques K3
Syllabus
UNIT I (17 Hrs)
Investments: Nature and scope-Investment and Speculation – Investment and Gambling –
Investment and Arbitrage – Real and Financial Assets – Important of Investment – Factors
favorable for Investment – Investment Media - Feature of an investment programme -
Investment Process.
UNIT II (17 Hrs)
Returns - Risk: Risk Classification – systematic, unsystematic risk Measurement -
investor’s attitude towards return and risk. Returns – Measurement of Returns – Traditional
Techniques – Modern Technique – Holding period yield. Investment Alternatives: Investor
Classification - Life insurance, investment in units, investment in land, Gold, Silver, Diamonds,
Stamps and Antiques.
UNIT III (17 Hrs)
Fundamental Analysis: Economic analysis - Industry analysis – Company Analysis –
Company Financial Statement – Ratio relevant for equity shareholders (simple problems) –
Economic Value Added (EVA) – Fundamentals Valuation Models. Technical Analysis:
Assumptions – Dow Theory Charts and Signals – Technical Indicators.
UNIT IV (17 Hrs)
Efficient Market Theory: Efficient Market Hypothesis – Weak Form – Semi Strong form
- Strong form of Market - Empirical Analysis. Portfolio Analysis: Traditional Vs Portfolio
Analysis - The Rationale for Diversification of Investments. Markowitz’s theory – Efficient
Frontiers – Sharpe’s Single Index Model – Sharpe’s Optimal Portfolio (Simple Problems Only).
UNIT V (18 Hrs)
Portfolio Selection International Diversification: Importance of Beta – Capital Market
Theory – Capital Asset Pricing Model – Security Market Line – Limitations of CAPM Model –
Distinction between Capital Market Line and Security Market Line – Validity of CAPM
Model(Simple Problems). Techniques of Portfolio revision: Formula Plans- Constant Rupee
Value – Constant Ratio – Variable Ratio – Rupee Cost Averaging.
* Self Study
Distribution of Marks: 80% Theory and 20% Problems
Text Book
Sl.No. Author Name Title of the
book
Publisher Year and edition
1 Investment Management
Security Analysis &
Portfolio Management
Preeti Singh Himalaya
Publishing House
2017 & 19th
edition
Reference Books
S.
No
Author Name Title of the book Publisher Year and edition
1 Security Analysis &
Portfolio Management
Kevin .S PHI Learning
Private Limited
2013 & 10th
Edition
2 Investment Management K. Bhalla S. Chand
Publishers
2017 & 19th
Edition
3 Portfolio Management Prasanna
Chandra
Tata MC Graw
Hill Publishers
2017 & 5th
Edition
4 Security Analysis &
Portfolio Management
Punithavathy
Pandian
Vikas Publishers 2013 & 2nd
Edition
Course Designers:
1. S.Sangeetha
2. K. Pavithra
Preamble
To understand the various types of financial services and products
To understand the marketing environment for Financial Products & Services.
Prerequisite
Basic Knowledge about Financial Services.
Course Outcomes
On the successful completion of the course, students will be able to
Mapping with Programme Outcomes
S- Strong; M-Medium; L-Low
Syllabus
UNIT 1 (14 Hrs)
Introduction to Financial Services Marketing– Marketing Environment – Market
Analysis – Marketing Research - Strategic Marketing Planning Product strategies – Strategies
Marketing Models. Marketing Strategies: Pricing strategies – Distribution strategies – Promotion
strategies -Consumer and Organizational Behavior
UNIT II (14 Hrs) Marketing Planning and Control – Market Segmentation-– Segmentation and Targeting –
Positioning- Benefits of Segmentation and targeting-Successful segmentation-Approaches to
FS16C16 MARKETING FOR FINANCIAL
SERVICES
Category L T P Credit
CORE 71 4 - 4
CO
Number CO Statement
Knowled
ge Level
CO1 To Understand the marketing strategies for financial services K1
CO2 To determine the Pricing methods for financial products. K2
CO3 To Understand the Customer Service in Banks K3
Cos PO1 PO2 PO3
CO1 S M M
CO2 S M S
CO3 M S S
segmenting consumer markets and business-to- business markets-Targeting strategies-
Segmentation in digital world.
UNIT-III (15 Hrs)
Marketing Strategy for Financial Services-· Product Management and New Product
Development-Managing Service Encounters – *Integrated Service Management *– Product
Elements. Distributing Services Product Management- Managing Existing Product lines-New
product development. Promotion-Forms of Promotion- New communication tools – Online
Marketing.
UNIT-IV (14 Hrs)
Pricing- Role and characteristics of Pricing-Challenges of pricing for financial services-
Pricing strategy and promotional pricing Distribution. Distribution: Distinguish features-
Distribution Channels-Advertising-Sales Function in Financial Services- Building, Maintaining
and Sustaining the Financial Services Brand.
UNIT-V (14 Hrs)
Marketing at Branches-Marketing of Retail Banking Products- Wealth management-
Marketing for Corporate Clients-Bank Marketing in Rural Areas- Customer Service in Banks-
Financial Services Marketing Organizations.-Customer Relationship Management in Banks.
*Self Study
Text Book
Sl.No. Author name Title of the book Publisher Year &Edition
1 Aradhani Marketing of Financial
Services
Himalaya
Publications
2015, VI Edition
Reference Books
S.No. Author/s Title of the book Publishers Year of
publication
1 Dr.Dhananjay Bapat Marketing of Financial
Services
Wiley 2014
2 Sangeeta Arora Marketing Financial
Services
Deep and Deep
Publications
2015
3 Christine Ennew,
Trevor Watkins and
Mike Wright
Marketing Financial
Services
Taylor & Francis 2014
Course Designers:
1. C.Anithamary
2. S.Kirubadevi
Preamble
To acquaint the students about the various types of mutual fund avenues.
To endow an insight into mutual funds and performance of mutual funds in India.
To be acquainted with the concept of Mutual Fund and SEBI guidelines for Mutual
Funds
Course Outcomes
On the successful completion of the course, students will be able to
FS16C17 MUTUAL FUND MANAGEMENT Category L T P Credit
CORE 71 4 - 4
CO
Number
CO Statement Knowledge
Level
CO1 Exposes students to operational, Investment and evaluation aspects of
mutual funds K1
CO2 Identify various strategies for the investor in mutual funds K2
CO3 Comprehend the Performance of various company’s Mutual Funds K3
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S M M S S
CO2 S S S S M
CO3 S M S L S
S- Strong; M-Medium; L-Low
Syllabus
UNIT I (14 Hrs) Introduction: Origin, meaning and growth of Mutual Funds in India - Structure in India -
(Sponsors, Trust, AMC and Custodians of Mutual Funds), Role of AMC, Registrars, Agents –
AMFI (Association for Mutual Fund Investor) -Objectives of AMFI - *Advantages of Mutual
Funds* - Operation of the fund - Fund Units Vs shares – NAV (Net Assets Value) - Entry and
Exit Load – Direct Investment and Investment through advisors/brokers of mutual funds.
UNIT II (14 Hrs) Mutual Fund Products and Features: Systematic Investment Plan (SIP), Systematic
Transfer Plan (STP), Systematic Withdrawal Plan (SWP). Types of Mutual Funds- Equity Funds:
Definition - features of Equity funds - Types of Equity Schemes - Index Fund, Large Cap Funds,
Mid Cap Funds, Sectoral Funds, Arbitrage funds, Multicap funds, Quant funds, P/E Ratio fund,
International Equities Fund, Growth Schemes.
UNIT III (15 Hrs) Gold Exchange Trade Funds (ETFs): Introduction - Features, Working of ETFs, Market
Making with ETFs, Creation Units, Portfolio Deposit and Cash Component - Debt Funds:
Features - Pricing of Debt Instrument - Debt Instrument Schemes, ( Fixed Maturity Plans,
Capital Protect Funds, Gilt Funds, Balanced Funds, MIPs(Monthly Investment Plans), Child
Benefit Plans) - Liquid Funds: Features - Floating Rate Scheme, Portfolio of Liquid funds.
UNIT IV (14 Hrs)
Mutual Funds in India – Other Mutual Funds – Selection of a Fund- Investors Protection
and Mutual Fund Regulation: Investors Rights – Facilities available to Investors – Selection of a
Fund Regulations and Investors protection in India. SEBI (Mutual Funds) (Amendment)
Regulations, 2017.
UNIT V (14 Hrs)
Evaluation of Performance of Mutual Funds: Risk - Types of Risk involved in mutual
fund Investment - Interest Rate Risk, Credit Risk, Inflation Risk, Systematic Risk Vs
Unsystematic Risk-Currency risk-Liquidity risk -Financial analysis of companies - Fund
performance, Measuring return, Measuring risk, Risk-adjusted return - Comparing fund
performance with a reference to standardized performance systems, Limitations of performance
measurement and evaluation.
*Self study
Text Book
S.No Author Name Title of the Book Publisher Year and
Edition
1. K.G. Sahadevan
and M.Thripairaju:
“Mutual funds, data
interpretation and
Analysis”
Prentice Hall of
India
2017
2. Gordan and
Natarajan
Financial Markets and
Services
Himalaya
Publishing
House
2015
Reference Books
S.No Author Name Title of the Book Publisher Year and
edition
1 Dr.JosephAnbarasu,
Boominathan.V.K,
Manoharan.P and
Gnanaraj.G
Financial Services SulthanChand
2014
2 Dr.Gurusamy.S Financial Services Tata McGraw
Hill Publishing
2nd
Edition,
2016
3 Fredman and Wiles: How Mutual Funds work Prentice Hall of
India
2016
Course Designers:
1. G.Indrani.
2. S.Kirubadevi.
FS16E03 STRATEGIC MANAGEMENT
Category L T P Credit
ELECTIVE 71 4 5
Preamble
To acquire an executive level perspective and strategy formulation and implementation.
To provide conceptual components of the entire strategy management process.
Prerequisite
No prerequisite required
Course Outcomes
On the successful completion of the course, students will be able to
CO
Number CO Statement
Knowledge
Level
CO1 Determine and understand the concept strategic management K1
CO2 Categorize the importance of scanning environment and
technology management K2
CO3 Evaluate the diversification techniques in global level K3
Mapping with Programme Outcomes
COs PO1 PO2 PO3
CO1 S S S
CO2 S M S
CO3 M M S
S- Strong; M-Medium; L-Low
Syllabus
UNIT I (14 Hrs)
Strategic Planning and Strategic Management: Strategic, Operational and Tactical
Planning Evolution of Strategic Planning – Level of Strategic planning – Elements of Strategy.
Strategic Management Process - Mission & Vision of the firm – Hierarchy of strategic Intent –
Critical Success Factors.
UNIT II (14 Hrs)
Environmental and Resources Analysis: Environment Analysis – Components of
External and Internal Environment – Environmental Scanning. Industry Analysis – Introduction
– A Framework for Industry Analysis – Michael Porter’s Analysis – Usefulness of Industry
Analysis. Competitive Analysis: Introduction – Sources – Interpreting five forces model –
Strategic Groups – Competitor Analysis.
UNIT III (15 Hrs)
Strategy Formulation and Choice: Corporate level strategy – Introduction – The Balance
Score Card – Grand strategies – Growth and Expansion Strategy – Diversification Strategy –
Stability strategy – Retrenchment strategy – Combination strategy. Competitive cost dynamic –
Expertise curve – BCG approach –Importance of scanning environment SWOT analysis –
strategy and technology – Technology management - In house development of technology –
Acquisition and absorption of technology.
UNIT IV (14 Hrs)
Diversification – Mergers and acquisition – Turnaround management – Implementation
of strategy – Evaluation and control of strategy – Strategies for globalization.
UNIT V (14 Hrs)
Social Audit: Introduction – need for social audit – approaches to social audit – scope
and objectives – Types of Social Audit – Social Audit difficulties. Compulsion for Indian
companies to go global – Indian competitive advantage as a nation*.
* Self Study
Text Book
S.No Author Name Title of the Book Publisher Year and
Edition
1 VSP. Rao &
V. Hari Krishna
Strategic Management Excel Books 2014 & New
Edition
Books for Reference
S.No Author Name Title of the Book Publisher Year and
Edition
1 Srinivasan. R Strategic Management PHI Learning Pvt. Ltd. 2014 & 5th
Edition
2 Subba Rao. P Business Policy and
Strategic Management
Himalaya Publishing
House
2010 & 2nd
Edition
3 Fred R. David Strategic Management PHI Learning Pvt. Ltd. 2010 & 12th
Edtion
Course Designers
1. G.Indrani.
2. S.Sangeetha
Preamble
To provide an in depth knowledge of the various provisions of indirect taxation
To know the various types of indirect taxes like, excise duty, customs duty, production
linked tax, and Value Added Tax
To identify situations where input tax credit is available
Prerequisite
Basic Knowledge on Taxation
Course Outcomes
On the successful completion of the course, students will be able to
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S S S S M
CO2 S S S S M
CO3 S S S S M
S- Strong; M-Medium; L-Low
Syllabus
Unit I (14 hrs)
Indirect Taxes – Introductory Concept: Introduction -Importance -Meaning – Definition -
Characteristics -Objectives -Canons of Taxation -Impact Shifting and Incidence of Tax -
Classification of Taxes- Advalorem and Specific Duties - GST in India. Basics of Goods and
Services Tax: Introduction - GST Law – GST Levy -Features of GST -Taxes Subsumed under
Goods and Services -Benefits of Goods and Services Tax -GST Rate Structure -Types of
Supplies under GST in India
Unit II (14 hrs)
Levy and Collection of Cost:-Introduction - GST – Supply - Levy and Collection –
concept of supply - Composite and Mixed Supplies - Composition Levy-Reverse Charge
Mechanism - Place of Supply of Goods and Services:-Introduction-Importance -Time of Supply
of Goods And Services:-Introduction -Importance of time of supply in GST -Rules for
Determination of Time of Supply -Time of Supply of goods -Time of Supply of services
DA16E04 INDIRECT TAXATION Category L T P Credit
CORE 71 4 - 5
CO
Number
CO Statement Knowledge
Level
CO1 Understand the basic principles underlying the Indirect Taxation
Statutes K1
CO2 Identify and analyze the procedural aspects under different applicable
statutes related to indirect taxation K2
CO3 Examine the concepts used in indirect tax, assessment, powers, duties,
offences, penalties etc. K2,K3
Unit III (15 hrs)
Valuation of Supply of Goods and Services: Valuation of supply -Transaction value -
Inclusion in value of supply -Elusive in value of supply -Valuation Rules. Input Tax Credit
under GST: -Introduction -GST – Solution for Double Taxation and Cascading -Input Tax Credit
– Salient Features of GST-Methods - Mechanism -Framework - Input Tax Credit in Special
Circumstance- Documents Required For Claiming -Utilization - Recovering Input Credit
Distributed In Excess. (Simple Problems only)
Unit IV (14hrs)
Procedures under GST-Introduction - Registration under GST -Tax Invoice, Credit and
Debit Notes-Accounting and Records-Filling of Returns. Integrated Goods and Services Tax Act
2017 – Introduction – Scope – Levy and Collection – Powers to Grant Exemption –
Determination of Nature of Supply – Inter State Supply – Intra State Supply – Place of Supply –
Zero Rated Supply
Unit V (14 hrs)
Introduction to Customs Law: -Introduction -Objectives - Scope. Customs Act 1962:
Legal Structure – Definition - Prohibitions on Importation and Exportation of goods - Levy and
Collection of Customs Duty -Taxable Event -Types of Customs Duty -Computation of Customs
Duty- Classification and Valuation of Goods Under Customs Law: Classification of Goods -
Customs Valuation
Distribution of Marks Theory 80%. and Problems 20%
Text Books
Sl.No. Author Name Title of the book Publisher Year and edition
1 Dr. R.
Parameswaran
Indirect Taxes GST and
Customs Laws
Kavin Publications 1st Edition, 2018
2 V. S. Datey GST Taxman’s
Publications (P) Ltd.
2017
Reference Books
Sl.No. Author Name Title of the book Publisher Year and
edition
1 Radhakrishnan P Indirect Taxation Kalyani publishers 2016, 4th
Edition
2
CA. Kamal Garg
Neeraj Kumar
Sehrawat
Beginner’s guide to
Goods & Services
Tax
Bharat Law House Pvt.
Ltd., New Delhi
2018
3 CA.R.Sathish GST Sri Sai Professional
Academy Publication
2017
Course Designers
1. Dr.B.Thulasipriya – Department of Commerce
2. Dr.C.Gomathy – Department of Commerce
SEMESTER VI – PART III
ADVANCED LEARNERS COURSE – SELF STUDY PAPER
FS16AC3 PRINCIPLES OF MARKETING
Category L T P Credit
ALC - - - 5
Preamble
To emphasize on the importance of marketing as a strategy for market
segmentation and for establishing a market share
To highlight the role of advertising and personal selling for increased turnover and
profitability
Course Outcomes
On the successful completion of the course, students will be able to
Co No. Co Statement Knowledge Level
CO1 Determine the concept of marketing process and
marketing share
K3
CO2 To be an expertise in advertising and personal selling K4
Mapping with Program Outcomes
Cos Po1 Po2 Po3 Po4 Po5
Co1 L L M L S
Co2 S M M L M
S-Strong M- Medium L-Low
Syllabus
UNIT I
Marketing - Definition of Market & Marketing – Classifications of Markets - Marketing
& Selling-Objectives & Importance of Marketing – Modern Marketing Concept.
UNIT II
Marketing Functions-Marketing Process-Classification-Functions of Exchange- Physical
Supply-Facilitating Functions-Standardization and Grading -AGMARK-BIS/ISI
UNIT III
Market Mix - Product Mix - Price mix - Market Segmentation - Promotion Mix-
Advertising and Personal Selling - Physical Distribution Mix - Functions-Types of Middlemen
UNIT IV
Consumerism- Need for Consumer Protection-Consumer Protection Act - Features-
Competition Act- Commission Act- RTI Act- Unfair and Restricted Trade Practices.
UNIT V
Consumer Behaviour-Meaning- Need for Studying Consumer Behaviour- Factors
Influencing Consumer Behaviour (excluding Theories)- Buyers Decision Making Process. New
Approaches in Marketing- Web-Based Marketing-E-Marketing-E-Retailing- Multi Level
Marketing- Tele Marketing- Planogram.
Text Book
S.No. Author/s Title of the book Publishers Year of
publication
1 Rajan.N Nair,Sanjith
,Nair.R
Marketing Sultan Chand &sons Edition 7,
2010, 2012
Reference Books:
S.No Author Name Title of the Book Publisher Year and
Edition
1 Chandrasekaran.K.S Marketing
Management
The McGraw Hill
Companies
2010 , 1st
edition
2 Pillai.R.S.N and
Bhagavathi
Modern Marketing
Principles and
Practice
Sultan Chand, New
Delhi
2011,5th
edition
SEMESTER VI – PART III
ADVANCED LEARNERS COURSE – SELF STUDY PAPER
FS16AC4 BUSINESS COMMUNICATION
Category L T P Credit
ALC - - - 5
Preamble
To enhance the student’s knowledge with regard to effective communication
To progress letter writing skills and business reports
Course Outcomes
On the successful completion of the course, students will be able to
Co No. Co Statement Knowledge Level
CO1 Determine the elements of communication process K3
CO2 To interpret the report writing K4
Mapping with Program Outcomes
Cos Po1 Po2 Po3 Po4 Po5
Co1 L S L L S
Co2 S M M S M
S-Strong M- Medium L-Low
Syllabus
UNIT I
Introduction to Communication – Objectives – Importance – Elements of Communication
process – Internal and External Communication – Media of Communication –Electronic media-
Barriers to Communication – Principles of Communication- Formal and Informal
Communication – Upward, Downward, Lateral and Diagonal Communication – Communication
network.
UNIT II
Essentials of Business Letters – Enquiries and replies – Orders and execution – Credit
and Status letters
UNIT III
Complaints and Adjustments- Collection letters- Circular and Sales letters – Application
Letters
UNIT IV
Report Writing – Importance of report – Types of business reports – Characteristics of
good report – Notice, Agenda and Minutes, Resolutions of company meetings.
UNIT V
Public Speaking – Conference and Committee – Essentials of effective conference –
Listening – Meaning, significance and obstacles.
Text Book
S.No. Author/s Title of the book Publishers Year of
publication
1 Rajendra Pal &
Korlahalli.J.S
Essentials of
Business
Communication
Sultan Chand &
Sons, New Delhi
11th
Revised
Edition
Reference Books:
S.No Author Name Title of the Book Publisher Year and
Edition
1 Jain
Omprakash.V.K ,
Biyani
Business
Communication
Sultan Chand &
Company Ltd,
New Delhi
2nd
Edition,
2013
2 Pillai.R.S.N &
Bagavathi
Modern Commercial
Correspondence
Sultan Chand &
Company Ltd,
New Delhi
1st Edition,
2013
SEMESTER III - JOB ORIENTED COURSE
MUTUAL FUNDS CERTIFICATION PROGRAM
SUBJECT CODE: JOB1754
Hours: 30
Objective:
To understand the concepts relating to Mutual Funds.
To enable the students to appear for NISM Certification in Mutual Funds
To provide them practical aspects of Mutual Funds concepts and Sales, to enhance their
employability skills
UNIT I (DL = 6 Hrs)
Introduction – Financial Services – Asset Classes – Mutual Funds – Concepts – Role of
Mutual Fund –Asset Management Companies (AMCs) - Introduction to Financial Planning and
Wealth Management - Types of Mutual Funds.
UNIT II (DL = 6 Hrs)
SEBI – Legal and Regulatory environment – Association of Mutual Funds in India
(AMFI) – Fund Structure and Constituents – NFO – Offer Document – other Scheme Documents
UNIT III (DL = 6 Hrs)
MF Schemes – Fund Management – MF Functioning - Operations in MF – Role of RTA,
Custodian, AMCs etc, NAV
UNIT IV (DL = 6 Hrs)
Scheme Selection – Risk and Return – Accounting and Taxation, Performance of Funds,
Selection of Funds for client profiles, Risk measurements
UNIT V (DL = 6 Hrs)
Fund Distribution and Sales Practices, Best practices in Industry, Wealth Managment,
MF in Banking.
Text Book
Sl.No. Author Name Title of the book Publisher Year and
Edition
1. Gordan and
Natarajan
Financial Markets and
Services
Himalaya
Publishing
House
2015
Books for Reference
S.No Author Name Title of the Book Publisher Year and
Edition
1 Dr.JosephAnbarasu,
Boominathan.V.K,
Manoharan.P and
Gnanaraj.G
Financial Services SulthanChand
2014
2 Dr.Gurusamy.S Financial Services Tata McGraw Hill
Publishing
2nd
Edition,
2016
3 Fredman and Wiles: How Mutual Funds
work
Prentice Hall of
India
2016
SEMESTER III - JOB ORIENTED COURSE
MUTUAL FUNDS CERTIFICATION PROGRAMME - PRACTICAL
Practicals – 30 Hrs
1. Concepts and Practical Implications -5 Hrs.
2. Interaction with AMCs / MF Distributor channels-5 Hrs.
3. Practical aspects of Sales process in MF-5 Hrs.
4. Selling skills in MF-5 Hrs.
5. Taxation in MF-5 Hrs.
6. Orientation for NISM examination-5 Hrs.
DATA ANALYSIS USING EXCEL AND R PROGRAMMING
SEMESTER III & IV
SKILL BASED SUBJECT
PAPER-I - INTRODUCTION TO FINANCIAL MODELING
SUBJECT CODE- SB17AM01
Objective:
To enable the students to construct spreadsheet for basic financial applications using
financial functions available in spreadsheet.
Credits: 4 Hours: 58
UNIT-I (DL 11 Hrs)
Introduction to Excel- The Excel 2007 window- Starting Excel- Navigating within a
worksheet- Entering data- Editing data- Inserting or deleting cells, rows and works sheet-
Formatting data- Hiding rows and columns- Keeping row and column headings in view.
UNIT –II (DL 12 Hrs)
Formulas- Creating a formula- Relative cell referencing- Absolute cell referencing-
Functions- Using AutoSum- The IF() function- Printing- Printing a worksheet- Charts-
Modifying a chart- Data manipulation- Sort- Filter
UNIT-III (DL 12 Hrs)
Introduction to Financial Modeling-Difference between a Spread Sheet and Financial
model. Types and purpose of financial model-Tools for financial modeling-Grouping-Goal
Seeking-Pivot Table-Macros.
UNIT-IV (DL 12 Hrs)
Financial Statements Modules Types-Links between the Financial Statements-Financial
Statement Impacts-Accounting Standards.
UNIT-V (DL 11 Hrs)
Income Statement Module-Balance Sheet Module-Cash Flow Statement Module-Direct
Cash Flow Statement Layout-Indirect Cash Flow Statement Layout.
Text Book
S.No Name of the Author Title of the Book Publication & Year of
Edition
1 Danielle Stein Fairhurst Using Excel for Business
Analysis: A Guide to Financial
Modeling Fundamentals
2012 Ed
John Wiley & Sons Inc
Publications
2 Chandan Sengupta Financial Modeling Using
Excel and VBA
2009 Ed
John Wiley & Sons Inc
Publications
DATA ANALYSIS USING EXCEL AND R PROGRAMMING
SEMESTER III&IV - SKILL BASED SUBJECT
PRACTICAL I – MODEL PRACTICAL LIST
FINANCIAL MODELING USING EXCEL
SUBJECT CODE- SB17AMP1
Credits: 2 Hours: 28
1. Preparation of Income Statement:
Input: Receipts & Payments. Functions to be used: Data validation, Audit Toolbar,
‘fx’ – functions, Conditional Formatting, Combo Boxes, Controls, Scenarios,
Goal Seek, Auto Correct.
Expected Output: Income Statement
2. Time Value of money:
Input: Cash Flows. Functions to be used: FV, NPER, PMT, PV, TYPE,
Expected Output: NPV, IRR, ROI
3. Estimating the share price:
Input: Share Prices. Functions to be used: Graph, Trend Setting.
Expected Output: Trend line
4. Calculation of Risk Adjusted Rate
Input: Share Prices.Functions to be used: CAPM Functions
Expected Output: Beta value and Trend line
5. Capital Rationing.
Input: Cash Flows.
Functions to be used: Solver Parameters
Expected Output: Ranking based on Pay-back period
6. Leverage
Input: Various Costs.
Functions to be used: Goal Seek.
Expected Output: DOL, DFL and DCL; BEP graph
7. Designing Capital Structure
Input: Summarized Income Statement.
Functions to be used: Goal Seek
Expected Output: EPS, EPS growth rate.
8. Inventory Management
Input: Inventory data. Functions to be used: Scenarios
Expected Output: EOQ, Max level, Min level, Graph.
9.Credit Policy
Input: Opening and Closing Receivables.
Functions to be used: Min, Max.
Expected Output: Aging Schedule
10.Cash flow Estimation
Input: Cash flows.
Functions to be used: Auto correct
Expected Output: Cash Budget
Note: Theory combined with problems using formulas are taught simultaneously in Computer
lab using MS Excel software.
FINANCIAL APPLICATIONS & MODELLING
SEMESTER V&VI - PAPER-II - FUNDAMENTALS OF FINANCIAL MODELLING
SUBJECT CODE-SB16FM02
Objective:
To enable the students to construct spreadsheet for basic financial applications using
financial functions available in spreadsheet.
Credits: 4 Hours: 58
UNIT-I (11 Hrs)
Network – Types - Internet Operations – Creation of Mail Id’s – Configuring Outlook
Express – e-Mail etiquette
UNIT-II (12 Hrs)
Financial Statements Format – Financial Functions – Pivot Table – Solver – Data Tables
– Statistical Functions
UNIT-III (12 Hrs)
Practical Accounting Applications – Financial Reporting – Annual Reports – Content of
Annual Report – Companies Act of 1956 - Corporate Governance - Accounting Standards –
Overview on IFRS (International Financial Reporting Standards)
UNIT-IV (12 Hrs)
Financial Statement Analysis - Depreciation – Methods of Depreciation - Management
Information Systems – Budget for Revenue and Costs
UNIT-V (11 Hrs)
Schedule VI – Balance Sheet – Statement of Profit & Loss A/C – Cash Flow Statement –
Other Financial Reporting Tools - Format of Revised Schedule VI
Books Recommended
Sl.No. Author Name Title of the book Publisher Year and
edition
1 Galgotia Microsoft office BPB publications 2000,
V edition
2
Saravanakumar R,
Parameshwaran R
Jayalakshmi T
A Textbook of
Information
Technology
S.Chand Reprint 2010
3 Taxali-Tata R.K PC software for
windows made simple
McGraw Hill
Publications
Pvt.Ltd
1998,
I edition
4
Vikas Gupta
Comdex Business
Accounting with
MSExcel2010 and
Tally.ERP 9 Course Kit
Dreamtech 2011,
I edition
FINANCIAL APPLICATIONS & MODELLING
SEMESTER V&VI - PRACTICAL II –MODEL PRACTICAL LIST
FINANCIAL MODELLING
SUBJECT CODE: SB16FMP2
Credits: 2 Hours: 28
1. Preparation of Income Statement:
Input: Receipts & Payments. Functions to be used: Data validation, Audit Toolbar,
‘fx’ – functions, Conditional Formatting, Combo Boxes, Controls, Scenarios,
Goal Seek, Auto Correct.
Expected Output: Income Statement
2. Time Value of money:
Input: Cash Flows. Functions to be used: FV, NPER, PMT, PV, TYPE,
Expected Output: NPV, IRR, ROI
3. Estimating the share price:
Input: Share Prices. Functions to be used: Graph, Trend Setting.
Expected Output: Trend line
4. Calculation of Risk Adjusted Rate
Input: Share Prices.Functions to be used: CAPM Functions
Expected Output: Beta value and Trend line
5. Capital Rationing.
Input: Cash Flows.
Functions to be used: Solver Parameters
Expected Output: Ranking based on Pay-back period
6. Leverage
Input: Various Costs.
Functions to be used: Goal Seek.
Expected Output: DOL, DFL and DCL; BEP graph
7. Designing Capital Structure
Input: Summarized Income Statement.
Functions to be used: Goal Seek
Expected Output: EPS, EPS growth rate.
8. Inventory Management
Input: Inventory data. Functions to be used: Scenarios
Expected Output: EOQ, Max level, Min level, Graph.
9.Credit Policy
Input: Opening and Closing Receivables.
Functions to be used: Min, Max.
Expected Output: Aging Schedule
10.Cash flow Estimation
Input: Cash flows.
Functions to be used: Auto correct
Expected Output: Cash Budget
Note: Theory combined with problems using formulas are taught simultaneously in Computer
lab using MS Excel software.
Book Recommended:
S.No. Author Name Title of the book Publisher Year and edition
1 Bodhanwala.R.J Financial
Management using
Excel Spreadsheet
Taxmann
Publication
2010 3rd
ed.
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