Post on 19-Apr-2020
Dr. SNS RAJALAKSHMI COLLEGE OF ARTS AND SCIENCE
(AUTONOMOUS)
DEPARTMENT OF COMMERCE
B.COM CURRICULAM AFTER REVISION
ACADEMIC YEAR 2016-2017
PAR
T
Course Code Course Name
PAR
T I
Langua
ge
Tamil /
Hindi /
Malayalam /
French:
Paper I
16UOT101/16U
OH101/
16UOM101/16
UOF101
Language:ModernLiterature,ShortStories
,Grammar&History of Literature I/ Hindi
I/Malayalam I/French I
Tamil /
Hindi /
Malayalam/
French :
Paper II
16UOT102/16U
OH102/
16UOM102/16
UOF102
Language:SangamLiterature,Epics,Prose,
Grammer& History of Literature II/
Hindi II/Malayalam II/French I
PAR
T II English
English I 16UOE201 English: Language Through Literature
English II 16UOE202 English: Language for Empowerment
PA
RT
III
Suppor
tive
(allied)
Economics 16UCY301
Supportive/Allied:Economics-1: Indian
Economy
16UCY302 Supportive/Allied::Economics-
2:Managerial Economics
Mathematics 3A1 Allied - 3: Mathematics for Business
4A1 Allied - 4:Statistics for Business
Core
Generic
(Cluster):
Theory
16UCR401 Generic (Cluster) Core-1: Principles of
Accounting
4C3 Core -11:Principles of Marketing
5C2 Core-14:Business Communication
Discipline -
Centric:
Theory
16UCM501 Discipline Centric Core-1: Business
Organization & Office Management
16UCM502 Discipline Centric Core-2: Advanced
Accountancy
16UCM503 Discipline Centric Core-3: Principles of
Management
3C1 Core -5:Advanced Accountancy – II
3C2 Core-6:Mercantile Law
3C3 Core-7:Internet & E-Commerce
3C4 Core-8:Banking Theory Law and
Practice
4C1 Core-9:Corporate Accounting
4C2 Core-10:Company Law & Secretarial
Practice
5C1 Core-13:Higher Corporate Accounting
5C3 Core-15:Cost Accounting
5C4 Core-16:Contemporary Auditing
5C5 Core-17:Income Tax Law & Practice
6C1 Core-18:Management Accounting
6C2 Core -19:Financial Management
6C3 Core-20:Indirect Taxation
Discipline -
Centric:
Laboratory
4CP Core-12:Computer Applications
Practical: Tally and Internet
16UCM551 Core Laboratory-1:Ms Office
16UCM552 Core Laboratory-2:Tally
Electiv
e
Discipline
Centric:
Theory
5O1/5O2 Elective-1:Investment
Management/Financial Markets
601/602 Elective-2:Working Capital Management
/Financial Services
603/604 Elective-3:Entrepreneurial
Development/Futures and Options
Par
t IV
Skill
based
Skill Based
Subject 3SP
Skill Based Subject 1:Quantitative
Aptitude, Verbal Reasoning and Soft
Skills – I
4SP
Skill Based Subject-2:Quantitative
Aptitude, Verbal Reasoning and Soft
Skills – II
5SP
Skill Based Subject-3:Quantitative
Aptitude, Verbal Reasoning and Soft
Skills – III
6SP Skill Based Elective - 4: Commercial
Practice and E-Payments – Practical
Founda
tion
Compulsory 16UFC901
Compulsory Foundation-
1:Environmental Studies
16UFC902 Compulsory Foundation-2:Value
Education - Human Rights
Elective
3N1/3N2/3N3/3
N4/3N5
Non-Major Elective-I:Basic Tamil-I /
Advanced Tamil-I (or) Yoga for Human
Excellence / Women Rights/
Constitution of India
4N1/4N2/
(or)4N3/4N4
Non-Major Elective-II:Basic Tamil-II /
Advanced Tamil- II (or) General
Awareness / Consumer Rights
PAR
T V
Extensi
on
Extension 6G1/6G2
Extension Activity:NSS/Sports
PART – I TAMIL
Modern Literature, Short Stories, Grammar & History of Literature
Programme Name: B.Com Course code: 16UOT101 Credits: 4
Unit-1Poetry
1. Bharathanadu –VandheaMadharam- MagakaviBharathiyar
2. Sanjeviparvadhathinsaral –PuratchikaviBharathidasan
3. Paarukulleeinallanaadu- Kaviko. Abdul Raguman
Unit-2Poetry
1. Puviththotti - KavingarThilagabhama
2. Vellapadathadhu - Kavingar Salma
3. Neerilaalayummugam - KavingarVennila
4. Amma – Kavingar Xavier
5. Velichamveliyeillai – KavingarMu.Metha
6. Nizhalthedathae – Kavingar Pa. Vijay
7. Mounabhugambham - KaviperarasuVairamuthu
8. Illapu -Kavingar .Surya Prakash
Unit-3 Short Stories
1. KakkaiParliment - Bharathiyar
2. KaedhariyinThaiyar -Kalki
3. Thirppaliyungal -Aringar Anna
4. ThirandhaJannal -PhudumaiPithan
5. Vidiyuma? - Ku.Pa. Rajagopalan
6. NaanIrukiren -Jayagandhan
7. UyirinNiram -Thilagavathi
8. DhrogiyinThaai -Sundhari
9. Kazhivu -AandalPriyadharshini
10. Appatha - Bharathikrishnakumar
unit-4 Grammar
PeyarVinaiIdai UriSorkalinPothuIlakanam
Padimam ,Kuriyeedu, Thonmam
UNIT-5
1. Pudhukavidhayinthotramumvalarchiyum
2. Sirukataiyinthotramumvaralchiyum
Activity :Mozhipeyarpu
Hindi Paper I
(Prose, Non-detailedText, Grammar& Translation Books Prescribed)
Programme Name: B.Com Course code: 16UOH101 Credits: 4
1. PROSE : NUTHAN GADYA SANGRAH
Editor:Jayaprakash
(PrescribedLessons – only 6)
Lesson 1 –
BharthiyaSanskurthiLesson 3 - Razia
Lesson 4 – Makreal
Lesson 5- BahthaPaniNirmala
Lesson 6 – RashtrapithaMahathma Gandhi
Lesson 9 – Ninda Ras.
Publisher:
SumitraPrakashanSumitravas, 16/4
Hastings Road, Allahabad – 211
001.
2. NON DETAILED TEXT: KAHANIKUNJ.
Editor:Dr.V.P.Amithab.
(Stories 1 -6 only)
Publisher : GovindPrakashan
SadharBagaar,Mathura, UttarPradesh – 281001.
3. GRAMMAR : SHABDHA VICHARONLY
(NOUN, PRONOUN, ADJECTIVE, VERB, TENSE,CASE ENDINGS)
Theoretical&Applied.
Book for reference : VyakaranPradeepbyRamdev.
Publisher : HindiBhavan,
36,TagoreTown
Allahabad – 211 002.
4. TRANSLATION: English- Hindionly.
ANUVADH ABHYAS – III
(1-15 lessonsOnly)
Publisher: DAKSHIN BHARATH HINDI PRACHAR SABHA
CHENNAI -17.
5. COMPREHENSION : 1 Passage from ANUVADH ABHYAS – III (16-30)
DAKSHIN BHARATH HINDI PRACHAR SABHA CHENNAI- 17.
Malayalam
Paper I. Prose, Composition & Translation
Programme Name: B.Com Course code: 16UOM101 Credits: 4
This paperwill have the following
five units: Unit I & II
Novel
Unit III &IV
Short story
Unit V
Composition & Translation
Text books
prescribed:
Unit I & II
Naalukettu – M.T. Vasudevan Nair
(D. C. Books, Kottayam, Kerala)
Unit III & IV
ManikkianumMattuPrathanaKathakalum -
LalithampikaAntharjanam (D. C. Books,
Kottayam, Kerala)
Unit
V
Expansion of ideas, General Essay and Translation of a simple passage from
English about 100 words) to Malayalam
Referencebooks:
1. KavithaSahithyaCharitram –Dr. M. Leelavathi (Kerala
SahithyaAcademy,Trichur)
2. Malayala Novel SahithyaCharitram – K. M.Tharakan (N.B.S. Kottayam)
3. MalayalaNatakaSahithyaCharitram – G. Sankarapillai (D.C. Books,Kottayam)
4. CherukathaInnale Innu – M. Achuyuthan (D.C. Books,Kottayam)
5. SahithyaCharitramPrasthanangalilude - Dr. K .M. George, (Chief
Editor) (D.C. Books,Kottayam
FRENCHPAPER I
Programme Name: B.Com Course code: 16UOF101 Credits: 4
Prescribedtext : ALORS I
Units : 1 –5
Authors : Marcella Di
Giura Jean-
ClaudeBeacco
Availableat : Goyal
PublishersPvt Ltd
86,
UniversityBlock
JawaharNagar
(KamlaNagar) New Delhi
– 110007.
Tel : 011 – 23852986 /9650597000
Question Paper Pattern: Semester I
(ALL QUESTIONS TO BE SET ONLY FROM THE PRESCRIBED TEXT)
MaximumMarks:75 Time: 3 hrs.
SECTION A (10)
1. CHOISISSEZ LA MEILLEURE RÉPONSE:(10X1=10)
SECTION B (20)
2. TRADUISEZ LES TEXTES SUIVANTS EN
ANGLAIS:(4/5) (4X5=20) (PgNos : 26 ex-6,44 ex-3,56ex-4,74ex-4,80.)
SECTION C (45)
3. COMPRÉHENSION(8x1=8)
4. EXERCICES DE GRAMMAIRE:(5X5=25)(EITHER/OR)
5. FAITES DES PHRASES:(6/8)(6X1=6)
6. TRADUISEZ LES EXPRESSIONS EN ANGLAIS :(6/8)(6X1=6)
PART – I TAMIL
Programme Name: B.Com Course code: 16UOT102 CREDITS: 4
Sangam literature, Epics, prose, Grammar & History of Literature.
UNIT-1Poetry
1) Silapadhigaram- VazhakuraiKadhai
2) Kambaramayanam - MantharaiSulchiPadalam
UNIT-2Poetry
Ettuthogai
1) Kurunthogai Poem No : 57, 167
2) Aingurunooru Poem No : 203, 309
3) Kalithogai Poem No : 51
Puram
4) Purananooru Poem No : 86, 93
PathuPaatu
5) Perumpaanatruppadai Lines : 465 - 493
PathinenkilkanakuNoolgal
6) Thirukural – Natpu
7) Naaladiyar – SelvamNilaiyamai
Sitrilakiyam
1. NandhiKalampagamPoem No : 12, 14
2. KallingathuparaniPoem No : 488, 503
Unit - 3
1 .Sanganerigal -Munaivar. V.S.Maanikam
2. Kalaigal – MunaivarU.V.SaaminadhaIyer
3. MaamannanRajanAatriyaSamudhayathondu- K.V.Balasubramaniyan
4. IllachiyathilThelivu – Delhi.R.vaithiyanathan
Unit - 4 Grammar
1. Thogainilai
2. Vetrumaithogai
Unit - 5History of Literature
1. UrainadaiyinThotramumValarchiyum
2. PadinenkeelkanakuNoolgal
Activity :
Pudhukavithai, Sriukadhai
HINDI PAPER II
(Modern Poetry, Novel, Translation &LetterWriting)
Programme Name: B.Com Course code: 16UOH102 CREDITS: 4
1. MODERN POETRY; SHABARI – by NARESH MEHTHA
PUBLISHERS: LokbharathiPrakashan
I Floor,Duebari Building
Mahathma Gandhi Marg,
Allahabad -1.
2. NOVEL TAMAS BY : BHISHMA SAHNI
PUBLISHER: RAJKAMAL PRAKASHAN
I – B.NETAJI SUBASH MARG,
NEW DELHI – 110 002.
3. TRANSLATION: HINDI – ENGLISHONLY,
(ANUVADH ABYAS – III)
Lessons.1 – 15 only
PUBLISHER: DAKSHIN BHARATH HINDI PRACHAR SABHA
CHENNAI – 600017.
4. LETTER WRITING: (Leave letter, Job Application, Ordering books,
Letter to Publisher, Personal letter)
MALAYALAM Paper II
Prose: Nonfiction
Programme Name: B.Com Course code: 16UOM102 CREDITS: 4
This paperwill have the following five units:
Unit I & II
Biography
Unit III, IV & V
Travelogue
Text books
prescribed:
Unit I & II
Changampuzha Krishna Pillai : NakshatrangaludeSnehabhajanam -
M.K. Sanu (D.C. Books, Kottayam)
Unit III, IV & V
KappirikaludeNattil - S.K.Pottakkadu
(D.C. Books, Kottayam)
Reference books:
1. Jeevacharitrasahithyam – Dr. K.M. George (N.B.S.Kottayam)
2. JeevacharitrasahithyamMalayalathil – Dr. NaduvattomGopalakrishnan (Kerala
BhashaInstitute,Trivandrum)
3. AthmakathasahithyamMalayalathil – Dr. VijayalamJayakumar
(N.B.S.Kottayam)
4. SancharasahithyamMalayalathil – Prof. Ramesh chandran. V, (Kerala Bhasha
Institute, Trivandrum)
FRENCH PAPER II
Programme Name: B.Com Course code: 16UOF102 CREDITS: 4
Prescribedtext : ALORSI
Units : 6 –10
Authors : Marcella Di
Giura Jean-
ClaudeBeacc
o
Availableat : Goyal
PublishersPvt
Ltd 86,
UniversityBlock
JawaharNagar
(KamlaNagar) New Delhi
– 110007.
Tel : 011 – 23852986 /9650597000
Question Paper Pattern: Semester II
(ALL QUESTIONS TO BE SET ONLY FROM THE PRESCRIBED TEXT)
MaximumMarks:75 Time: 3 hrs.
SECTION A (10)
1. CHOISISSEZ LA MEILLEURE RÉPONSE:(10X1=10)
SECTION B (20) 2. TRADUISEZ LES TEXTES SUIVANTS EN ANGLAIS:(4/5)(4X5=20) (Pg Nos :86 ex-4,104 ex-3,116 ex-3a,b,134 ex-4,146 ex-2,162,163,164,165,166,167)
SECTION C (45)
3. COMPRÉHENSION(8x1=8)
4. EXERCICES DE GRAMMAIRE:(5X5=25)(EITHER/OR)
5. FAITES DES PHRASES:(6/8)(6X1=6)
6. TRADUISEZ LES EXPRESSIONS EN ANGLAIS :(6/8)(6X1=6)
LANGUAGE THROUGH LITERATURE
Programme Name: B.Com Course Code: Credits: 4
Objectives:
To enhance the LSRW Skills of students through Literature
Unit I
Prose
1. My Lost Dollar - Stephen Leacock
2. Examinations - Winston S. Churchill
3. Socrates and The School Master - F.L. Brayne
Unit -II Poetry
1. The Road Not Taken - Robert Frost
2. Laugh and Be Merry - John Masefield
3. Snake - D.H.Lawrence
Unit-III Short Stories
1. A Work Of Art - Anton Chekhov
2. The Nightingale and The Rose - Oscar Wilde
Unit -IV One Act Plays
1. The Best Laid Plans - Farrell Mitchelle
2. Progress -St.John Ervine
Unit- V Functional Grammar
1. Parts Of Speech
2. Noun: Gender
3. Noun: Number
4. Possessive Form
5.
6. s Of Nouns
Activities:
Every student is encouraged to enact certain characters and narrate the important
events in short stories.
Every student is encouraged to play language games.
Student has to work out the given exercises.
LANGUAGE FOR EMPOWERMENT
Programme Name: B.Com Course Code: Credits: 4
Objectives:
To enhance the LSRW Skills of students through Language
Unit I
Prose
1. My London Days - M.K. Gandhi
2. Travel By Train - J.B. Priestly
3. The Ganga - Nehru
Unit –II Poetry
1. La Belle Dame Sans Merci - John Keats
2. The Village Schoolmaster - Oliver Goldsmith
3. Ulysses - A.L. Tennyson
Unit-III Short Stories
1. Two Gentlemen of Verona - A.J. Cronin
2. The Ransom of Red Chief - O.Henry
Unit -II One Act Plays
1. Grandmother’s Gold - Elle Adkins
2. Prologue to Androcles and The Lion - Bernard Shaw
Unit- V Functional Grammar
1. Building Sentences
2. Framing Questions
3. Dialogue Writing
4. Common Errors in English
5. Idioms and Phrases
Activities:
Every student is encouraged to enact certain characters and narrate the important
events in short stories.
Every student is encouraged to play language games.
Student has to work out the given exercises.
INDIAN ECONOMY
PROGRAMME NAME: B.COM COURSE CODE: 16UCY301 CREDITS : 4
Objectives: To import the fundamental knowledge about Indian Economy.
Prerequisite:
The Students ought to have understanding about the economic system of India.
Unit I: Introduction
Indian Economy – Characteristics of Indian Economy – Economic and non-Economic
factors – Determinants of Economic Development.
Unit II: Population Policy & National Income
Human resource - population policy - National Income – Concept - measurement –
limitations - Recent trends in National income - India foreign trade and balance of payment
- Role of GATT, WTO in Indian economy.
Unit III: Agricultural credit
Source of Agricultural credit – Co-operative Banks and Commercial Banks –
NABARD – Land Development Banks - Regional & Rural Banks - Agricultural Refinance.
Unit IV: Industrialization
Role of Industrialization in Indian Economy - Industrial Policies –Small scale and
cottage Industries – Industrial Sickness - Public sector – Private sector – Joint sector.
Unit V: Poverty and Unemployment
Poverty – Causes - Effects – Estimates of unemployment in India - Measure to reduce
unemployment – Financial inclusion.
Text Book
Indian Economy - S.Sankaran, Margham Publications, Chennai, 2013.
Reference Books:
1. Indian Economy - RuddarDutt and Sundaram – Sultan Chand Publications, New
Delhi - 2014
2. Insight into the Indian Economy – Sanjay Kataria and Dhingra, Priority Publishers,
2014
3. Indian Economy, S.K. Mishra, Himalaya Publishing House - 2015
MANAGERIAL ECONOMICS
PROGRAMME NAME: B.COM COURSE CODE: 16UCY302 CREDITS : 4
Objectives: To understand the basic concepts and principles economics.
Pre-Requisite:
The students to be aware on the managerial economics
Unit I: Introduction to Managerial Economics
Managerial Economics - meaning, nature and scope - Managerial Economics and
business decision making - Role of Managerial Economist - Fundamental concepts of
Managerial Economics- Demand Analysis - meaning, determinants and types of demand -
Elasticity of demand.
Unit II: Supply and Cost Functions
Supply meaning and determinants - production decisions - production functions – Iso
quants, Expansion path - Cobb-Douglas function. Cost concepts - cost - output relationship -
Economies and diseconomies of scale – cost functions.
Unit III: Market Structure
Market structure - characteristics - Pricing and output decisions - methods of pricing -
differential pricing - Government intervention and pricing.
Unit IV: Profit planning and Investment analysis
Profit - Meaning and nature - Profit policies - Profit planning and forecasting - Cost
volume profit analysis - Investment analysis.
Unit V: National Income
National Income - Business cycle - inflation and deflation – Monetary and Fiscal
Policies.
Text Book:
Managerial Economics- R. L. Varshney, K. L. Maheshwari, Sultan Chand & Sons,
New Delhi, 2010
REFERENCE BOOK:
1. Managerial economics, Dr.S.Sankaran, Margham publications, Chennai, 2015
2. Managerial economics, G.S. Gupta, Tata McGraw Hill, Delhi,2012
3. Economic Environment of Business - S. K. Misra, V. K. Puri, , Himalaya Publishing
House, New Delhi.2011
4. Macroeconomics- Thomas F. Dernburg, McGraw-Hill Book Co, Delhi,2007.
Activities:
Drawing a market demand for consumer goods
Deriving a pricing strategies for electronic commodity
Group discussion – Market Structure
Group graphic – Investment analysis
Subject quiz – National income
Daily journal – Monetary policy
Expected Outcome:
The students can apply the concept of the economics in successful business.
The students can make demand and supply analysis for a product to be introduced.
MATHEMATICS FOR BUSINESS
PROGRAMME NAME: B.COM COURSE CODE:3A1 CREDITS : 4
UNIT – I
Set Theory – Arithmetic and Geometric Series – Simple and Compound Interest –
Effective rate of Interest –Sinking Fund – Annuity - Present Value – Discounting of Bills–
True Discount – Banker’s Gain.
UNIT – II
Matrix: Basic Concepts – Addition and Multiplication of Matrices – Inverse of a
Matrix –Rank of Matrix - Solution of Simultaneous Linear Equations – Input-Output
Analysis.
UNIT – III
Variables, Constants and Functions – Limits of Algebraic Functions – Simple
Differentiation of Algebraic Functions – Meaning of Derivations – Evaluation of First and
Second Order Derivatives – Maxima and Minima – Application to Business Problems.
UNIT – IV
Elementary Integral Calculus – Determining Indefinite and Definite Integrals of
simple Functions – Integration by Parts.
UNIT – V
Linear Programming Problem – Formulation – Solution by Graphical Method
Solution by Simplex Method.
Note: Theory questions shall be restricted to Section A of the Question Paper
Books Recommended for study
1. Navanitham, P.A,”Business Mathematics & Statistics” Jai Publishers,Trichy-21
Books Recommended for Reference:
1. Sundaresan and Jayaseelan,”Introduction to Business Mathematics”, Sultan
Chand Co& Ltd, Newdelhi
2. Sanchetti, D.C and Kapoor, V.K,”Business Mathematics” , Sultan chand Co &Ltd,Newdelhi
3. G.K.Ranganath, C.S.Sampamgiram and Y.Rajan-A Text book Business
Mathematics-Himalaya Publishing House.
STATISTICS FOR BUSINESS
PPROGRAMME NAME: B.COM COURSE CODE: 4A1 CREDITS : 4
UNIT- I
Meaning and Definition of Statistics – Collection of data –– Primary and
Secondary - Classification and Tabulation – Diagrammatic and Graphical presentation
Measures of Central tendency – Mean, Median, Mode, Geometric Mean and Harmonic Mean
– simple problems
UNIT -II
Measures of Dispersion – Range, Quartile Deviation, Mean Deviation, Standard
Deviation and Co-efficient of Variation.Skewness – Meaning – Measures of Skewness -
Pearson’s and Bowley’s co-efficient of Skewness.
UNIT - III
Correlation –Meaning and Definition –Scatter diagram, Karl Pearson’s co-efficient
of Correlation, Spearman’s Rank Correlation,. Regression Analysis – Meaning of regression
and linear prediction – Regression in two variables – Uses of Regression
UNIT – IV
Time Series – Meaning, Components and Models – Business forecasting – Methods of
estimating trend – Graphic, Semi-average, Moving average and Method of Least squares –
Seasonal Variation – Method of Simple average.
Index Numbers – Meaning, Uses and Methods of construction – Un-weighted and Weighted
index numbers – Tests of an Index number – Cost of living index number
.
UNIT - V
Interpolation: Binomial, Newton’s and Lagrange methods. Probability – Concept and
Definition – Addition and Multiplication theorems of Probability (statement only) – simple
problems based on Addition and Multiplication theorems only.
Books Recommended for Study
1. Navanitham, P.A,” Business Statistics” Jai Publishers,Trichy-21.
Books Recommended for Reference:
1. Statistical Methods by S.P. Gupta,
2. Statistics-Theory, Methods & Application by D.C. Sancheti and V.K. Kapoor
3. Statistics by R.S.N Pillai and V.Bagavathi
PRINCIPLES OF ACCOUNTING
PROGRAMME NAME: B.COM COURSE CODE: 16UCR401 CREDITS : 4
Objectives: To enable the students to learn the Accounting Process.
Prerequisites:
The student should have basic knowledge about the Principles and Concepts of
Accounting.
Unit I: Accounting Process
Introduction – Meaning – Objectives – GAAP – Concepts and Conventions – Capital
and Revenue Transactions – Income Recognition ( Cash and Accrual basis) – Classification
of Assets and Liabilities – Contingent liabilities – Basis of profits – Types of accounts –
Recording of transactions (Journal) – Classification of accounts ( Ledger) – Verification
(Trial balance).
Unit II: Accounting of Bill of Exchange
Bill of Exchange: Meaning – Credit sales – Debtors – Creditors – Drawer – Drawee –
features of Bill of Exchange – Accounting for Honour and Dishonour of Bill of Exchange –
Accommodation Bills.
Unit III: Bank and Interest Transactions
Average Due Date – Account Current: Interest Method, Product Method, and Table
Method – Red Ink Interest. Bank reconciliation statement: Meaning – Preparation of
customer account in the Bank Book and bank account in Customer Book (with common 10
entries covering two financial periods) – Identifying the reasons for disagreement of balances
– Reconciliation for normal and overdraft closing and opening balances.
Unit IV: Final accounts
Rectification of Errors – Final Accounts – Adjustments: Provision for bad and
doubtful debts, Depreciation, Tax, Expenses and Income – Calculation of Profit under Cash
basis – Preparation of Trading Account, Profit and Loss account and Balance Sheet.
Unit V: Accounting for Non-Profit Organization
Non-Profit Organization – Meaning – Types: Social Clubs, Sports Clubs, Educational
Institutions – Major Receipts and Payments – Preparation of Receipts and Payment account –
Preparation of Balance Sheet at the beginning - Preparation of Income and Expenditure
account – Preparation of Balance Sheet at the end.
Note: Distribution of Marks between problems and theory shall be 80% and 20%.
Text Book:
1. Financial Accounting – T. S. Reddy & A. Murthy – Margham Publication ,Chennai
Reprint 2014
Reference Books:
2. Principles of Accountancy – N.Vinayakam.P.LMani,K.LNagarajan –S.Chand& Co.
Ltd, New Delhi, Reprint 2010
3. Financial Accounting -,R.L.Gupta, V.K. Gupta, M.C Shukla – Sultanchand& Sons.
New Delhi, Reprint 2008
4. Advanced Accountancy – T.S Grewel, S.C Gupta, S.P. Jain – Sultanchand& Sons
New Delhi, Reprint 2009
5. Advanced Accountancy – K.L Narang, S.N Maheswari –Kalyani Publishers, New
Delhi, Reprint 2000
Core – 10: PRINCIPLES OF MARKETING
PROGRAMME NAME: B.COM COURSE CODE: 4C2 CREDITS : 4
Goal: To enable the students to acquire the of marketing principles.
Objective: On successful completion of this course, the student should have understood
principles of marketing, market segmentation, product life cycle, pricing, branding.
UNIT - I
Definition of Marketing – Marketing Concepts – Importance of Marketing
in Developing Countries – Functions of Marketing – Marketing
Environment: Various Environmental Factors Affecting the Marketing
Function – Global Marketing – Telemarketing.
UNIT – II
Consumer Behavior – Factors Affecting Consumer Behavior, Buying
Motives – Explanation of Motivation – Market Segmentation of Different
Bases – Marketing Strategies, Market Structure and Consumer
Relationship.
UNIT - III
The Product – Marketing Characteristics – Consumer Goods - Industrial
Goods – Product Policy – Product Life Cycle (PLC) – Marketing Mix -
Modification and Elimination – Packing – Developing New Product –
Strategy, Product Mix.
UNIT – IV
Pricing – Meaning – Pricing Policy – Objective – Factors influencing
Pricing Decision – Competitors action to Price Changes - Multiproduct
Pricing – Marketing Risk – Branding – Meaning – Brand Image – Brand
Equity.
UNIT - V
Marketing and Government - History, Importance & Role of Bureau of
Indian Standards – AGMARK – Consumerism – Consumer Protection –
Rights of Consumers – Green Marketing – Forward Trading in
Commodities.
Text book:
Rajan Nair &C.B.Gupta, “Marketing Management”: Sultan Chand & Sons, New
Delhi, 2008
Reference Books:
V.S.Ramasamy and Namakumari, “Marketing Management” Macmillan India
Ltd. New Delhi, 2nd
Edition 2001
RajanSexna, Tata Mcgrawhill, “Marketing Management” New Delhi, 3rd
Edition.
2008.
Sherlekrsa, “Marketing Management” Himalaya Publication – 1998 – Mumbai.
Kathiresan - “Marketing Management” Bhavani – 2000.
B.Com- 2011-12 &Onwards Common syllabus for B.Com /B.Com CA
Core – 14: BUSINESS COMMUNICATION
PROGRAMME NAME: B.COM COURSE CODE: 5C2 CREDITS : 4
Goals : To develop the written and oral Business Communication Skills.
Objectives : After the successful completion of the course the student must be able to
communicate clearly in the day-to-day business world.
UNIT - I
Business Communication: Meaning – Importance of Effective Business
Communication- Modern Communication Methods – Business Letters: Need – Functions -
Kinds – Essentials of Effective Business Letters - Layout.
UNIT - II
Trade Enquiries - Orders and their Execution - Credit and Status Enquiries –
Complaints and Adjustments – Types of Collection Letters – Sales Letters – Circular Letters.
UNIT – III
Banking Correspondence - Insurance Correspondence - Agency Correspondence.
UNIT – IV
Secretarial practice: Meeting and its kind - Agenda, Minutes and Report Writing.
UNIT - V
Letter to the editor of a newspaper – Application for appointment – Interview letter –
Public Speech – Characteristics of a good speech – Business Report Presentations.
Text Book:
1. Rajendra Pal Korahill, “Essentials of Business Communication”, Sultan Chand &
Sons, New Delhi, 2006.
BOOKS FOR REFERENCE:
1. Ramesh, MS, & C. C Pattanshetti, “Business Communication”, R.Chand& Co,
New Delhi, 2003.
2. Rodriquez M V, “Effective Business Communication Concept”, Vikas Publishing
Company, New Delhi, 2003.
3. Madhukar .R.K , “Business Communication”Vikas Publishing House Pvt ltd, New
Delhi, 4th
Edition 2008
4. Kumar, “Business Communication”, Kalyani Publications – 2011.
5. AshaKavl, “Business Communication”Prentice Hall of India, New Delhi – 2001.
BUSINESS ORGANISATION AND OFFICE MANAGEMENT
PROGRAMME NAME: B.COM COURSE CODE: 16UCM501 CREDITS : 4
Objectives:To make the students to Understand the Concept of Business Organizationand the
functions and equipments of Office management
Prerequisites:
The student should have basic knowledge about Business and Office management
Unit – I: Introduction to Business
Introduction –Meaning of Business – Nature – Scope –Characteristics –Essentials of a
Successful Business-Functions of Business- Objectives - Forms of Business Organization –
Sole Trader – Partnership firms, Companies and Co-operative Societies - Public Enterprise –
Limited Liability Partnership (LLP) – One person Company (OPC).
Unit – II: Location of Business
Introduction - Location of Business - Importance – Factors influencing location,
localization of industries – Size of firms - Measuring the size of a unit - Factors determining
the size of a unit - Sources of Finance – Factors Determining capital Requirements - Shares,
Debentures, Public Deposit, Bank Credit, Trade Credit - Relative Merits and Demerits.
Unit – III: Stock Exchange
Stock Exchange – Characteristics of Stock Exchange - Listing of Securities -
Procedure for dealing at stock exchanges - Types of Speculators - Factors influencing prices
on stock exchange - Functions – Procedure of Trading – Functions of SEBI – DEMAT of
shares - Trade Association - Chamber of Commerce.
Unit – IV: Office functions
Office – Its functions and significance – Importance of office Location of office -
Factors in choosing Location – Office layout – Objects - Need for office layout - Factors in
layout - Types of layout – Advantages - Office Accommodation – Filing - Importance of
filing –Organization of filing department – Indexing – Objects - Importance – Features of a
good index -Methods of Indexing or Types of Indexes.
Unit – V: Office machines and equipments
Office machines and equipments – Types of office machines – Data Processing
Systems – EDP – Uses and Limitations – Office Furniture - Factors in selecting furniture -
Principles of use of furniture - Types of furniture.
Text Book:
1 .Business Organization & Office Management - R.K.Sharma and S.K. Gupta ,Kalyani
Publishers,
New Delhi 2011
Reference Books:
1. Business Organization and Management-M K Shukla,S.Chand& Company Ltd., New
Delhi, 2012.
2 Office Management- R.K .Chopra , Himalaya Publishing House 2010
3. Business Organization and Office Management - Y.K. Bhusan Sultan Chand & Sons.
New Delhi,
2013
ADVANCED ACCOUNTANCY PROGRAMME NAME: B.COM COURSE CODE: 16UCM502 CREDITS : 4
Objectives: To understand and apply depreciation accounts, single entry system, hire
purchase and royalty accounts at an advanced level.
Prerequisites:
The student should have basic knowledge about Accounting.
Unit I: Depreciation
Accounting for Depreciation – Meaning – Characteristics – Causes – Objectives –
Basic factors affecting the amount of depreciation - Methods of providing Depreciation –
Reserves and Provisions.
Unit II: Single Entry System and Departmental Accounting
Single Entry System – Meaning and features – Limitations – Difference between
Double entry and Single entry – Difference between Balance sheet and Statement of affairs -
Statement of affairs method and Conversion method. Departmental Accounting: Meaning –
Need – Advantages – Distinction between Departments and Branches – Methods and
Techniques of Departmental Accounting.
Unit III: Hire Purchase & Royalty
Hire Purchase System: Definition – Important Terms – Features. Installment Purchase
System: Features – Distinction between Hire Purchase and Installment System - Accounting
treatment for Hire Purchase System. Royalty accounts: Meaning – Treatment in final
accounts – Accounting treatment (Excluding sub lease).
Unit IV: Admission of a Partner
Partnership: Definition – Partnership Deed. Admission of a Partner: Introduction –
Adjustment in Profit Sharing Ratio - Treatment of Goodwill – Revaluation of Assets and
Liabilities - Division of Profit - Fixed and Fluctuating Capital.
Unit V: Retirement and Death of Partner
Retirement and Death of Partner – Introduction – Accounting Problems - Calculation
of Gaining Ratio – Distinction between Sacrificing Ratio and Gaining Ratio - Revaluation of
Assets and Liabilities - Treatment of Goodwill. Insolvency of a Partner – Rule in Garner Vs
Murray - Piecemeal Distribution.
Note: Distribution of Marks between problems and theory shall be 80% and 20%.
Text Book
1. Financial Accounting - T.S.Reddy&A.Murthy, Margham publications, Chennai,
Reprint 2012
REFERENCE BOOK
1. Advanced Accountancy - R.L.Gupta&M.Radhasamy, Sultan Chand & Sons, New
Delhi, 2008
2. Advanced Accountancy - S.P.Jain&K.L.Narang,Kalyan Publishers, New Delhi, 2012
3. Advanced Accountancy – M.A. Arulanandham, Himalaya Publishing House, New
Delhi, 2008
4. Advanced Accountancy – S.N.Maheswari& S.K. Maheswari, Vikas – New Delhi,
2009
PRINCIPLES OF MANAGEMENT
PROGRAMME NAME: B.COM COURSE CODE: 16UCM503 CREDITS : 4
Objective: To enable the student to study the evolution of management and the functions and
principles of management and to learn the application of the principles in the organization
Pre-Requisite
The student should have basic knowledge about Management
Unit – I: Introdution to Management
Definition of Management – Nature, Scope and Functions of Management –
Principles of Management –Importance of management –Levels of management-Roles of a
manager- Contributions of F.W.Taylor, Henri Fayol, and Peter F. Drucker.
Unit – II: Planning
Meaning of Planning-Nature and Importance of Planning – Types of Plans –
Considerations and Steps in Planning – Limitations of Planning – Characteristics of Decision
making – Types of Decisions-Decision Making Steps-Factors involved in decision -making
Unit –III: Organization
Meaning and Importance of organization -Process of Organization –Nature or
Characteristics of an Organization– Steps - Principles of Sound Organization - Organization
Chart - Span of Control - Types of Organization-Key elements of Organization
Unit – IV: Decision making & Motivation
Meaning of decision - Characteristics of a Decision - Types of Business Decisions -
Steps in sound Decision making – Meaning and Nature of Motivation - Process and elements
of Motivation - Importance of Motivation - Maslow’s Need Theory - Employee Morale.
Unit – V: Co ordination& Control
Meaning and Features of Coordination - Need and Techniques - Principles of Co
ordination – Techniques of Co ordination-Types of Co ordination-Nature of Control - Process
– Requirements of Effective Control System.-Need for control-Essentials of Effective control
Systems-Types of control methods
Text Book
1. Principles of Management - P.C. Tripathi& P.N. Reddy, Tata McGraw - Hill, New
Delhi, 4th Edition 2013.
Reference Books
1. Principles of Management- DinkarPagare, Sultan Chand & Sons, New Delhi, 5th
Edition 2013
2. Principles of Management- C.N. Sontakki, Kalyani Publishers, New Delhi, 2014
3. Essential of Management- Joseph L Massie, Prentice Hall of India, 4th
Edition, 2014
Activities
Decision making - Decision Making Steps
Group discussion - Process of Organization
Seminar- Nature of Motivation
Quick thinks - Types of Business Decisions
360 degrees- Coordination Need and Techniques
Expected Outcome
Students have the qualities of successful Businessman and Manager.
Students will familiar about various Functions of Management.
Students will gain the knowledge of Practical application of managerial skill
Core – 5: ADVANCED ACCOUNTANCY – II
PROGRAMME NAME: B.COM COURSE CODE: 3C1 CREDITS : 4
Goal: To enable the students to learn the basic concepts of Partnership Accounting and allied
aspects of accounting
Objective: After the successful completion of the course the student should have a thorough
knowledge on the accounting practices prevailing in partnership firms and other allied
aspects.
UNIT – I
Introduction – Admission of a Partner – Treatment of Goodwill – Revaluation of
Assets and Liabilities – Division of Profit - Fixed and Fluctuating Capital – Calculation of
Ratios for Distribution of Profits – Capital Adjustments.
UNIT – II
Retirement and Death of Partner – Calculation of Gaining Ratio – Revaluation of
Assets and Liabilities – Treatment of Goodwill – Adjustment of Goodwill through Capital
A/c only – Settlement of Accounts – Retiring Partners Loan A/c with Equal Instalments only.
UNIT – III
Dissolution – Insolvency of a Partner - Rule in Garner Vs Murray – Insolvency of All
Partners - Piecemeal Distribution.
UNIT – IV
Insolvency Accounts – Statement of Affairs and Deficiency Accounts – Insolvency of
Individual and Firms.
UNIT – V
Fire Claims – Normal Loss & Abnormal Loss – Voyage Accounts.
Note :Distribution of Marks between problems and theory shall be 80% and 20%.
TEXT BOOK
1. T.S.Reddy&A.Murthy, “Financial Accounting” – Margham Publications, Chennai, 2008.
BOOKS FOR REFERENCE
1. R.L.Gupta&M.Radhasamy – “Advanced Accountancy” - Sultan Chand & Sons, New
Delhi, 2007
2. S.P.Jain&K.L.Narang – “Advanced Accountancy” - Kalyani Publishers, Delhi, 2005
3. M.C.Shukla, T.S.Grewal& S. C. Gupta - “Advanced Accounts” - Sultan Chand & Sons
, New Delhi,2012.
4. S.P.Jain&K.L.Narang – “Higher Financial Accounting” - Kalyani Publishers, Delhi,
5. S. N Maheshwari – “Financial Accounting” - Sultan Chand &Sons , New Delhi.
Core – 6: MERCANTILE LAW
PROGRAMME NAME: B.COM COURSE CODE: 3C2 CREDITS : 4
Goal: To enable the students to understand the fundamentals of law relating to commercial
activities.
Objective: On successful completion of this course, the student should be well versed in basic
provisions regarding legal frame work governing the business world
UNIT - I
The Indian Contract Act , 1872 – Law – Meaning & Objects – Mercantile Law,
Meaning – Sources of Contracts – Classification of Contracts – Essentials of a Valid Contract
- Offers, Acceptance, Legality of Object and Consideration – Void Agreement.
UNIT – II
Capacity of Contracts - Free Consent - Quasi Contracts – Contingent Contracts –
Performance of Contract – Discharge of Contract – Breach of Contract – Remedies for
Breach of Contract.
UNIT – III
Special Contract : Contract of Agency – Kinds of Agency – Rights & Liabilities of
Principal & Agent – Termination of Agency - Contract of Indemnity & Guarantee – Rights &
Liabilities of Surety – Discharge of Surety – Bailment – Rights & Duties of Bailer &Bailee –
Pledge by Non – Owner’s Pawn (or) Pledge – Rights of Pawnee – Rights & Liabilities of
finder of lost goods.
UNIT – IV
The Sale of Goods Act, 1930: Formation of The Contractof Sale – Law of sale of
goods – Distinction between Sale and Agreement to sell – Conditions & Warranties to sell –
Conditions & Warranties – Transfer of Ownership – Transfer of title by non- owners –
Performance of contract of sale – Rights & Duties of Buyer – Rights of Unpaid Seller.
UNIT – V
Carrier Goods Act – Negotiable Instrument Act – Partnership Act.
TEXT BOOK
N.D KAPOOR - Mercantile Law
BOOKS FOR REFERENCE
1. Dr. V.M. Selvaraj“ Business Law” Bavani Publishers
2. D.Radha, Kathiresan - Commercial Law
3. O.P. Gupta “Mercantile Law” SahityaBhavan – Agra – 1998.
4. M.C. Shukla“ Mercantile Law” S. Chand – New Delhi – 1999.
5. M.C. Kuchhal“ Mercantile Law” Vikas – New Delhi – 2000.
Core – 7: INTERNET AND E-COMMERCE
PROGRAMME NAME: B.COM COURSE CODE: 3C3 CREDITS : 4
Goals: To enable the students to understand the technology of Internet & E-Commerce for
Business Application.
Objectives: After the successful completion of the course the student must be aware of
Techniques in the Application of E-Commerce & Internet.
UNIT - I
Introduction to Internet - Internet and Intranet – Meaning – Advantages - Internet and
www - Internet Protocols- E-mail and Social Networks - Advantages and Disadvantages of
Internet usages.
UNIT – II
Introduction to E-Commerce – Meaning – Definition - Benefits and Limitations of
E-Commerce - Frame work of E-Commerce - Anatomy of E-commerce Applications -
Components of the I-Way - Ethical Issues of E-commerce.
UNIT - III
E-Banking - E-Delivery Channels – ATM - Tele Banking - Electronic Money
Transfer - E-Cheque - E-Banking Components - Advantages & Limitations of Online
Banking - Online Trading - Online Marketing - Online Advertising.
UNIT - IV
Consumer Oriented Electronic Commerce: Consumer Oriented Applications-
Mercantile Process models-Mercantile Models from the Consumer Perspective-Mercantile
Models from the Merchant perspective.
UNIT - V
Electronic Payment System – Meaning – Definition - Types of EPS - Security Issues
in E-Commerce - E-Commerce Security Tools.
TEXT BOOK
1. KalakotaWhinston, “Frontiers of E-Commerce” - Pearson publisher, Delhi, 2008.
BOOKS FOR REFERENCE
1. EfraimTurban,JaeLee,David King, H.Michael Chung, “Electronic commerce 2010 A
Managerial perspective” – Pearson publisher, Delhi
2. Alexis leon&Mathewsleon -“Introduction to computers”- Vikas Publishing Pvt ltd, New
Delhi, 1999.
3. N.R.MadhavaMenon, “Computers Internet and E-Commerce”- Universal law publishing
Co.,Delhi 2009.
4. Elias M.Awad“ Electronic Commerce” PHI Learning Pvt. Ltd.
5. Dr.Varindet Bhatia “e-Commerce” Khanna Book Publication CO. Ltd.
Core – 8: BANKING THEORY LAW & PRACTICE
PROGRAMME NAME: B.COM COURSE CODE: 3C4 CREDITS : 4
Goals: To enlighten the students knowledge on banking regulations acts.
Objectives: After the Successful Completion of the course the students should have a through
knowledge on Indian Banking systems & Acts pertaining to it.
UNIT –I
Definition of Banker and Customer – Relationship between Banker and Customer –
Special Feature of RBI, Banking Regulation Act 1949. RBI Credit control measure – Secrecy
of Customer Account.
UNIT –II
Opening of Account – Special types of customer – Types of Deposit – Bank Pass
book – Collection of Banker – Banker lien.(KYC norms).
UNIT –III
Cheque – Features - Essential of Valid Cheque – Crossing – Marking and
Endorsement – Payment of Cheques - Statutory Protection - Duties to paying Banker and
Collective Banker - Refusal of Payment Cheques - Duties of Holder - Holder in due course.
.
UNIT IV
Loan and Advances by Commercial Bank - Lending policies of Commercial Bank –
Forms of Securities – Lien, Pledge, Hypothecation and Advance against the documents of
title to goods – Mortgage.
UNIT – V
Position of Surety – Letter of Credit – Bills and Supply Bill - Purchase and
Discounting bill – Recent Trends in Banking Practice – CBS, ATM, Debit Card, Credit Card,
Smart Card, RTGS, NEFT, Mobile Banking, Net Banking and Cheque truncation etc.
TEXT BOOK:
1. Natarajan& Gordon ,“Banking theory and Practice” - Himalaya Publishing House,
Mumbai 2010
Books for Reference
1. Banking Regulation Act 1949
2. Reserve Bank of India, Report on Currency and Finance 2003 – 2004
3. R. Rajesh & T. Sivagnanashithi, “Banking theory and Practice” –Tata McGraw-Hill
Publishing Company, New Delhi, 2009
1. Dr. S. Gurusamy, “Banking theory and Practice” –Vijay Nicole Imprints Private
Limited, Chennai, 2006.
2. K.P.M. Sundharam E.N. Sundharam, “ Banking Theory and Practice” – Sultan Chand
2000.
Core – 9: CORPORATE ACCOUNTING
PROGRAMME NAME: B.COM COURSE CODE: 4C1 CREDITS : 4
Goal: To enable the students to be aware on the Corporate Accounting in conformity with the
provision of the Companies Act
Objective: On Successful completion of this Course, the student should have knowledge on
the Practice prevailing in the corporate world
UNIT – I
Books of Accounts and Statutory Books – Issue of Shares and Debentures –
Forfeiture and Re-issue of Share – Surrender of Share – Rights Issue – Book Building
Process – Underwriting.
UNIT – II
Redemption of Preference Shares and Debentures – Debenture Trust Deed – Meaning
and Function.
UNIT – III
Preparation and Presentation of Final Accounts: Legal Requirements – Revised
Schedule VI - Part I & Part II - Dividend Provision – Fixed Asset Schedule.
UNIT – IV
Valuation of Shares and Goodwill- Methods.
UNIT – V
Liquidation of Companies – Statement of Affairs – Deficiency Account.
Note: Distribution of Marks between problems and theory shall be 80% and 20%.
TEXT BOOK
1. R.L.Gupta&M.Radhasamy, “Advanced Accountancy” Volume-II- Sultan Chand
&Sons, New Delhi, 2008.
BOOKS FOR REFERENCE
1. T.S.Reddy&A.Murthy, “Corporate Accounting”, MarghamPublications,Chennai, 2011.
2. S.P.Jain&K.L.Narang, “Advanced Accountancy” Kalyani Publishers, Delhi, 2005.
3. M.C.Shukla&T.S.Grewal,S.C.Gupta ,“Advanced Accounts” S. Chand & Co. New Delhi,
2008.
4. S.P.Jain&K.L.Narang, “Corporate Accounting”, Kalyani Publishers, Delhi,
5. Dr.V.M. Selvaraj, “Corporate Accounting”, Bhavani Publication.
Core – 10: COMPANY LAW AND SECRETARIAL PRACTICE
PROGRAMME NAME: B.COM COURSE CODE: 4C3 CREDITS : 4
Goal: To enlighten the students knowledge on Companies Act
Objectives: On successful completion of this course, the student should have thorough
knowledge on formation of company, documents required and Acts pertaining to it.
UNIT – I
The Companies Act 2013: Definition – Formation of the company – Types of the
company - Memorandum of Association - Meaning – Purpose – Content- Alteration of
Memorandum – Doctrine of ultra vires - Articles of Association- meaning – Content –
Alteration of Articles – Difference between Article and memorandum – Doctrine of Indoor
Management.
UNIT – II
Prospectus – Content - Public Offer – Private Placement – Share & Debentures -
Acceptance of deposits
UNIT – III
Management & Administration – Register of Members - Annual report - Annual
general meeting –Notice - Resolution – Minutes – Inspection of documents - Report - Law to
one Person Company.
UNIT – IV
Accounts & Audit: books of accounts – Winding up of a company – Types of winding
up – Consequences of winding up.
UNIT – V
Company Secretary – Appointment – Qualifications – Duties – Rights – Liabilities –
Meeting – Types – Agenda – Minutes.
TEXT BOOK:
Indian Companies Act 2013
N.D Kapoor - Company Law & Secretarial Practice, Sultan Chand and Sons
REFERENCE
1. Avatar Singh - Company Law
2. P.Saravanavel - Company Law, Himalaya Publishing
3. N.C.Shukla and S.S.Gulshan - Principles of Company law, S.Chand& Co. Ltd
4. D.Radha, Kathiresan - Company law and Secretarial Practice, BhavaniPublications
5. M.C.Rauchhal - Secretarial Practice, Vikas Publication
Core – 13: HIGHER CORPORATE ACCOUNTING PROGRAMME NAME: B.COM COURSE CODE: 5C1 CREDITS : 4
Goal: To enable the students to be aware on the advanced corporate accounting in conformity
with the provision of the companies act.
Objective: After the successful completion of the course the students should have a thorough
knowledge on the advanced accounting practice prevailing in the corporate.
UNIT I
Accounting for Mergers and Amalgamation – Absorption and External
Reconstruction.
UNIT II
Holding Company Accounts: Consolidation of Balance Sheet with treatments of
Mutual Owings, Contingent liability, Unrealized profit, Revaluation of assets, Bonus issue
and Payment of dividend (Excluding Inter Company Holdings).
UNIT III
Banking Company Accounts: Preparation of various schedules – Preparation of Profit
and Loss account and Balance Sheet (New Format only) - Rebate on bills discounted – NPA
(theoretical aspect only).
UNIT IV
Insurance Company Accounts – IRDA - Life Insurance Revenue Account – Valuation
of Balance Sheet - General Insurance – (Fire and Marine) New Format – Revenue Account –
Profit and Loss Account – Balance Sheet.
UNIT V
Statement of Account for Electricity Companies – Treatment of Repairs and
Renewals - Financial Reporting Practice
Note: Distribution of Marks between problems and theory shall be 80% and 20%.
TEXT BOOK
1. T.S. Reddy and A.Murthy, “Corporate Accounting”, MarghamPublication,Chennai, 2011.
BOOKS FOR REFERENCE
1. R.L.Gupta and M.Radhaswamy, “Advanced Accountancy-II”, Sultan Chand & Sons
Publishers, New Delhi, 2008.
2. S.P.Jain and K.L.Narang, “Advanced Accountancy-II”,KalyaniPublishers,Delhi, 2007.
3. M.C.Shukla, T.S.Grewal and S.C.Gupta, “Advanced Accountancy-II”,
Sultan Chand & Sons Publishers, New Delhi, 2002.
4. S.P.Jain and K.L.Narang, “Higher Corporate Accounting” KalyaniPublishers,Delhi,
Core – 15: COST ACCOUNTING
PROGRAMME NAME: B.COM COURSE CODE: 5C3 CREDITS : 4
Goal: To keep the students conversant with the ever-enlarging frontiers of cost accounting
knowledge.
Objective: After the successful completion of the course the student should have a thorough
knowledge on the cost accounting principles and the methods of accounting cost.
UNIT – I
Cost Accounting – Definition – Meaning – Scope – Objectives , Advantages and
Limitations – Difference between Cost accounting and Financial Accounting – Elements of
Cost – Preparation of Cost Sheet and Tender.
UNIT – II
Material Control: Purchasing Procedure - Need for Material Control – Essential
Features of Material Control – Materials Control Techniques – Stock Levels – Economic
Order Quantity - ABC analysis.
Stores Control: Stores Ledger Vs Bin Card - Pricing Materials Issues: FIFO, LIFO,
Simple and Weighted Average Method – Perpetual Inventory System Vs Continuous Stock
Taking.
UNIT – III
Labour Control: Productive and Idle Labour – Methods of Wage Payment: Time Rate
and Piece Rate System – Incentives Schemes: Halsey, Rowan, Taylor and Merrick –
Calculation of Wages - Labour Turnover: Causes – Methods of Labour Turnover.
UNIT –IV
Overhead: Meaning – Classification: Elements, Functions, Behaviour – Sources of
Overhead - Allocation, Apportionment – Primary Distribution Method – Secondary
Distribution Method - Absorption of Overheads – Methods – Under Absorption and Over
Absorption.
UNIT – V
Process Costing – Features – Process Losses, Wastage, Scrap, Normal Loss –
Abnormal Loss, Abnormal Gain (Excluding Inter Process Profits and Equivalent Production,
Joint and By-Product).
Job Costing – Contract Costing - Operating Costing: Transport – Reconciliation of
Cost and Financial Accounts.
Note: Distribution of Marks between problems and theory shall be 60% and 40%.
TEXT BOOK
1. A.Murthy and Dr.S.Gurusamy, “Cost Accounting”, Vijay Nicole Imprints Private
Limited, Chennai. 2006.
BOOKS FOR REFERENCE
1. S.P. Jain and KL.Narang, “Cost Accounting”, Kalyani Publishers, New Delhi.2005
2. R.S.N. Pillai and V. Bagavathi, “Cost Accounting”, S. Chand and Company Ltd., New
Delhi.2005
3.Dr.R.Ramachandran&Dr.R.Srinivasan,“Cost Accounting”, SriramPublications,Madurai,
2006.
4. B.S. Raman, “Cost Accounting”, United Publishers, London, 2012.
5. Saxena V.K, C.D.Vashist “ Cost Accounting “, Sultan Chand & Sons, New Delhi, 1999.
Core – 16: CONTEMPORARY AUDITING
PROGRAMME NAME: B.COM COURSE CODE: 5C4 CREDITS : 4
Goals : To familiarize the students with the Principles of Auditing.
Objectives: On successful completion of this course, the student should be well versed in the
fundamental concepts of Auditing.
UNIT - I
Auditing – Origin – Definition – Objectives – Types –Advantages and Limitations -
Qualities of an Auditor - Audit Programme.
UNIT - II
Internal Control: Meaning, Importance, Internal check: Internal check for Various
Transactions. Internal Audit: Meaning – Internal Audit & Statutory Audit , Audit Note Book
-Working Papers. Vouching: It’s meaning - Voucher - Vouching of Cash Book –Vouching of
Trading Transactions.
UNIT - III
Verification and Valuation of Assets (Cash in hand, Cash at Bank, Loans, Bills
Receivable, Investment, Stock in Hand) and Liabilities (Capital, Reserve Accounts and Funds
, Debentures & Mortgages, Trade Creditors, Bills Payable, Outstanding Expenses, Loans,
Contingent Liabilities) - Auditor’s Position Regarding the Valuation and Verifications of
Assets and Liabilities - Depreciation : Meaning , Objectives, Measure of Depreciation .
UNIT - IV
Audit of Joint Stock Companies – Qualifications – Disqualifications – Various Modes
of Appointment of Company Auditor – Removal of an auditor - Rights and Duties -
Liabilities of a Company Auditor Investigation: Objectives of Investigation –Investigation
under the provisions of Companies Act – Duties of an Investigator.
UNIT - V
Electronic Data Processing Audit – Meaning - Division of Auditing in EDP
Environment - Approach to Auditing under Computerized Environment – Characteristics of
an EDP Environment Audit - Special Technique and Challenges - Audit Software.
TEXT BOOK
1. B.N.Tandon, S.Sudharsanam, S.Sundharabahu “A handbook of Practical Auditing,”
S. Chand Company Ltd, New Delhi, 2001.
BOOKS FOR REFERENCE
1. R.G.Saxena, “Principles and Practice of Auditing” - Himalaya Publishing House,
Mumbai, reprint 2007
2. Kamal Gupta, “Contemporary Auditing” Tata McGraw - Hill Publishing Company
Limited- New Delhi, 1999.
3. DinkarPagare, “Principles and Practice of Auditing” -Sultan Chand & Sons, New
Delhi, 8th
Reprint 1999.
4. Pradeep Kumar, BaldevSachdeva, Sagwant Singh “Principles and Practice of
Auditing”, Kalyani Publishers – New Delhi, 1999.
5. Kamal Gupta “Contemporary Auditing” Kamal Gupta – Tata McGraw Hill, New
Delhi 1999.
Core – 17: INCOME TAX LAW & PRACTICE
PROGRAMME NAME: B.COM COURSE CODE: 5C5 CREDITS : 4
Goals :To familiarize the students with recent amendments in Income-tax.
Objectives: On successful completion of this course, the student should be well versed in the
prevailing act.
UNIT I
Income Tax Act – Definition of Income – Assessment year – Previous Year – Assessee –
Scope of Income – Charge of Tax – Residential Status – Exempted Income.
UNIT II
Heads of Income: Income from Salaries – Income from House Property.
UNIT III
Profit and Gains of Business or Profession – Income from Other Sources.
UNIT IV
Capital Gains – Deductions from Gross Total Income – Main Sections of Deductions 80C,
80D, 80DD, 80E, 80G, 80U.
UNIT V
Set off and Carry forward of losses – Aggregation of Income- Computation of Tax liability –
Assessment of Individuals.
Note: Distribution of Marks between theory and problem shall be 40% and 60% respectively.
TEXT BOOK:
V.P. Gaur &D.B.Narang, Puja Ghai, Rajeev Puri, Kalyani, “Income Tax Law and Practice” –
Kalyani publishers Delhi, (Latest Edition).
REFERENCE BOOKS
1. Rajavelu. K, Venkateswara ,“Income Tax Theory, Law & Practice” –Educational
Publications ,New Delhi (Latest Edition)
2. N. Hariharan, “Income Tax Theory, Law & Practice” –Vijay Micoleinprints P Ltd
,Chennai, (Latest Edition).
3. DinkarPagare - “Business Taxation (Direct Taxes)” –Sultan chand& Sons, New
Delhi, (Latest Edition).
Core – 18: MANAGEMENT ACCOUNTING
PROGRAMME NAME: B.COM COURSE CODE: 6C1 CREDITS : 4
Goal: To acquaint the students, the management accounting techniques that facilitates
management decision-making.
Objective: After the successful completion of the course the student should have a thorough
knowledge on the management Accounting Techniques in business decision making.
UNIT - I
Management Accounting- Meaning - Objectives and Scope- Relationship Between
Management Accounting, Cost Accounting and Financial Accounting – Financial Statement
Analysis - Common Size Statements, Comparative Statements and Trend Analysis.
UNIT - II
Analysis of Financial Strength: Ratio Analysis – Uses and Limitations - Analysis of
Liquidity, Solvency and Profitability - Construction of Balance Sheet.
UNIT - III
Analysis of Financial Behavior: Fund flow Statement - Balance Sheet Vs Fund Flow
Statement – Assessment of Increase or Decrease in Working Capital – Components of Funds
From Operation – Preparation of Fund Flow Statement.
Cash Flow Statement: Cash Flow in Operating, Financing and Investment Activities. Fund
flow Statement Vs Cash Flow Statement.
UNIT – IV
Marginal Costing and Break Even Analysis - Managerial Applications of Marginal Costing -
Significance and Limitations of Marginal Costing.
UNIT - V
Budgeting and Budgetary Control: Definition – Importance - Budget Manual – Budget
Committee - Essential, Classification of Budgets - Master Budget – Preparation of Cash
Budget, Sales Budget, Purchase Budgets, Material Budget, Flexible Budgets.
Standard Costing - Meaning – Importance – Variance Analysis (Material &Labour
Variance only)
Note: Distribution of Marks between problems and theory shall be 60% and 40%.
TEXT BOOK
1. A.Murthy and Dr.S.Gurusamy, “Management Accounting”, Vijay Nicole Imprints
Private Limited, Chennai. 2006.
BOOKS FOR REFERENCE
1. Dr. S.N. Maheswari, “Management Accounting”, Sultan Chand & Sons, New Delhi, 2006.
2. Sharma and S.K.Gupta, “Management Accounting”, Kalyani Publishers, New Delhi, 2007.
3. S.P. Jain and KL.Narang, “Cost and Management Accounting”, Kalyani Publishers, New
Delhi, 2004.
4. Dr.R.Ramachandran and Dr.R.Srinivasan, “Management Accounting”, Sriram publication,
Madurai, 2004.
Core-19: FINANCIAL MANAGEMENT
PROGRAMME NAME: B.COM COURSE CODE: 6C2 CREDITS : 4
Goal: To enable the students to know the Intricacies of Financial Management.
Objective: To develop an understanding of finance function and relevant technique of
Financial Management.
UNIT - I
Financial Management – Meaning – Nature – Scope of Finance – Objectives of
Financial Management – Profit and Wealth Maximization – Finance Function – Role of
Finance Manager.
UNIT - II
Financial Decisions: Cost of Capital – Meaning and Significance of Cost of Capital –
Calculation of Cost of Debt, Equity Share, Preference Share and Retained Earning –
Computation of Weight Average Cost of Capital - Leverage Concept and Importance –
Financial Leverage – Operating Leverage – Composite Leverage.
UNIT - III
Capital structure: Meaning and Features - Theories of Capital Structure – Net Income
Approach, Net Operating Income Approach, MM Approach, Traditional Approach - Factors
Determining Capital Structure – Capitalization : Meaning – Concept -Over and Under
Capitalization - Merits and Demerits.
UNIT - IV
Investment Decisions: Capital Budgeting – Meaning and Nature - Importance -
Capital Budgeting Process - Kinds of Capital Budgeting Decisions - Evaluation Methods :
Pay Back Method, DCF Method, NPV, IRR, ARR – Capital Rationing.
UNIT - V
Dividend Decision and Valuation of Firms: Dividend Policy - Factors determining
Dividend Policy - Theories of Dividend Policy - Theory of Irrelevance- Residual approach,
MM Model - Theory of Relevance - Walter approach, Gordon approach.
Note: Distribution of Marks between problems and theory shall be 40% and 60%.
TEXT BOOK
1. ShashiK.GuptaR.K.Sharma, “Financial Management”, Kalyani Publishers, New Delhi,
2011
BOOKS FOR REFERENCE
1. Dr.S.NMaheshwari, “Financial Management”, Sultan Chand & Sons New Delhi,
2008.
2. I.M.Pandey, “Financial Management”, Vikas publishing house, New Delhi, 2011.
3. Prasanna Chandra, “Financial Management”, TataMcGraw Hill publishingCompany
Ltd, New Delhi, 2008.
4. Khan M.Y, Jain P.K. “Financial Management”, Tata McGraw Hill, New Delhi 1997.
Core – 20: INDIRECT TAXATION
PROGRAMME NAME: B.COM COURSE CODE: 6C3 CREDITS : 4
Goal: To gain the knowledge about the different types of Indirect Taxes which are exist in
India.
Objective: To provide basic knowledge and equip students with application of principles and
provisions of Service Tax, VAT, Central Excise and Customs Laws.
UNIT - I
Tax- Features – Canons – Objectives of Taxation – Tax Vs Duty - Direct Tax Vs
Indirect Tax - Powers of Union / States - Various types of Indirect taxes.
UNIT – II
Central Excise Duty – Concepts and Definitions – Bases of Levy – Types of Excise
Duty – CENVAT - Classification and Valuation of Goods – Clearance of Excisable Goods –
Procedure for Assessment and Payment of Excise Duty – Registration and Filing of Returns.
UNIT – III
Customs Duty – Objectives – Levy and Collection – Classification of Goods – Types
of Customs Duty – Valuation of Goods – Clearance of Goods - Warehousing Provisions –
Duty Drawback provisions.
UNIT – IV
Central Sales Tax Act – Levy and Collection of CST – Important Definitions – Sales /
Purchase in the course of Export or Import – Liability of Tax – Registration of Dealers –
Goods of Special Importance – Offences and Penalties.
UNIT – V
Value Added Tax – Objectives – Levy of VAT – VAT - Concepts and General Principles,
Calculation of VAT Liability – VAT Procedures – Service Tax- Features – Registration –
Levy and Collection – Payment of Service Tax – Negative list of service tax.
Note:100% theory only
TEXT BOOK
1. V.Balachandran, “Indirect Taxation”, Sultan Chand & Sons, New Delhi, 15th Edition 2007
REFERENCE BOOKS
1. Dr.Radha, Dr.Parameswaran, “Business Taxation”, Prasanna Publishers ,Chennai,
2009
2. DinkarPagare, “Business Taxation (Indirect Taxes)”, Sultan Chand & Sons, New
Delhi, 2000.
3. Prof. N.S.Govindan, “Indirect Tax Made Easy” – C.Sitaraman& Co P Ltd., Chennai,
2009.
4. Sethurajan – Indiarect Taxation – Speed Publisher – Coimbatore – 2004.
Core -12: COMPUTER APPLICATION PRACTICAL (TALLY AND INTERNET)
PROGRAMME NAME: B.COM COURSE CODE: 4CP CREDITS : 3
Goal: To enable the students to Work with Tally and Internet.
Objectives: On successful completion of this course, the student should be able to work
efficiently in Tally and Internet.
TALLY
I. Create a company with VAT options.
II. Create ledger under appropriate predefined groups.
III. Create and displaying ledger.
IV. Voucher Creation
V. Inventory information – Stock summary.
VI. Inventory information – Godown creation and alteration.
VII. Final accounts with adjustments.
VIII. Bank Reconciliation statement
IX. Bill Wise Statement
X. Cost categories and cost center.
INTERNET
I. Create an E-mail id and check the mail inbox.
II. Convert PDF file into word file.
III. Submit resume to the company through mail.
IV. Learn how to use search engines and visit yahoo com, rediff.com, hotmail.com
and google.com
V. Visit your University and college websites and collect the relevant data.
Note: The Syllabus will have 100 % Practical.
MS OFFICE
PROGRAMME NAME: B.COM COURSE CODE: 16UCM551 CREDITS : 2
Objectives: The student should be able to work efficiently in Ms – Word
Prerequisite:
The students must have knowledge on basic computer applications.
I. MS – Word:
1. Type a document and make alignments.
2. Prepare a class time table.3. Prepare a mail merge for an interview call letter.
4. Create a resume wizard.
II. MS – Excel:
1. Develop the students mark list, worksheet and calculate total, average, pass (Or) Fail &
rank.
2. Prepare a payroll of an concern
3. BRS
4. Preparation of final accounts.
II. MS – Power Point:
1. Prepare a presentation through templates.
2. Draw a organisation chart.
III. MS -Access:
1. Prepare a student data base.
2. Prepare an inventory database.
Expected Outcome
The students will be able to work in MS – Office
TALLY
PROGRAMME NAME: B.COM COURSE CODE: 16UCM552 CREDITS : 2
Objectives: To make the students able to work efficiency in Tally & Internet
Pre-requisite:
The students must have knowledge on computerised accounting practices.
TALLY
1. Create a company with VAT options.
2. Create ledger under appropriate pre defined groups.
3. Create & displaying Ledger.
4. Voucher creation
5. Inventory information – Stock summary.
6. Inventory information – Godown creation & alteration
7. Final accounts with adjustments
8. Bank Reconciliation statement
9. Bill wise statement
10. Cost categories & Cost centre
11. Pay-Roll
EXPECTED OUTCOME
The students should be able to work in Tally & Internet
ELECTIVE – I: INVESTMENT MANAGEMENT
PROGRAMME NAME: B.COM COURSE CODE: 5O1 CREDITS : 4
Goal: This course aim to enlighten the conceptual frame work of investment management.
Objective: After the successful completion of the course the student should have a thorough
knowledge on the investment management in business.
UNIT – I
Nature, Meaning and Scope of Investment - Importance of Investment - Factors
Influencing Investment – Investment Media – Features of Investment Programme –
Investment Process- Development of Financial System in India.
UNIT – II
Capital Market – New Issue Market and Stock Exchange in India - BSE – NSE –
OTCEI – Kinds of Trading Activity- Listing of Securities – SEBI and its role and guidelines.
UNIT-III
Fundamental & Technical Analysis – Security Evaluation- Economic Analysis –
Industry Analysis – Company Analysis – Technical Analysis – Portfolio Analysis.
UNIT – IV
Investment Alternatives – Investment in Bonds, Equity Shares, Preference Shares,
Government Securities – Mutual Funds – Real Estate – Gold – Silver – Provident Fund –
Unit–Trust – National Savings Scheme – LIC – Risk-Return – Computation of Index Value.
UNIT – V
Port folio Management – Nature, Scope- SEBI Guidelines of Portfolio Management –
Portfolio Investment Process – Elements of Portfolio Management – Portfolio Revision –
Needs and Problems.
TEXT BOOKS:
1. Preeti Singh, “Investment Management Security Analysis and Portfolio
Management”, Fifth Edition, Himalaya Publication House, Mumbai, 2006.
REFERENCE BOOK
1. Bhalla V.K. S. “Investment Management”, Chand & Co Publication, New Delhi, 18th
Edition (2012).
2. Dr.V.AAvadhani, “Security Analysis and Portfolio Management”, Fifth Edition, Himalaya
Publication House, Mumbai, 2004.
3. Dr.V.Radha& R. Parameshwaran, “Investment Management”, Prasanna Publications,
Chennai, 2002.
4.A.K.Mittal,S.N.Agarwal“Investment Management”,SanjeevaPrakashan , Meerut, 1999.
5. Radha “Investment Management”, Prasanna Publishers, New Delhi, 2009.
ELECTIVE – I: FINANCIAL MARKETS
PROGRAMME NAME: B.COM COURSE CODE: 5O2 CREDITS : 4
Goal: To enable the students to know the functioning of Indian Financial Markets.
Objectives: On successful completion of this course, the student should know about the
methods of financing by this agencies and the key role played by them in Corporate
Financing.
UNIT - I
Financial System – Concepts – Indian Financial System – Structure – Functions –
Primary Market – Meaning – Features – Players of Primary Market – Instruments In Primary
Market.
UNIT - II
Money Market – Definition – Money Market Vs Capital Market – Objectives –
Features of a Developed Money Market – Importance of Money Market – Composition of
Money Market – Money Market Instruments.
UNIT - III
Capital Market -Function -Stock Market System – Trading, Listing, Regulation of
Stock Market – BSE - NSE – OTC – Online Trading System – SEBI – Its role as Regulator
of Capital Market – Pricing.
UNIT - IV
Secondary Market Operation – Meaning – Structure – Functions – Trading and
Settlement System of Stock Exchange Transaction, Players in the Stock Market – Reforms in
Stock Market.
UNIT - V
Role of Development Banks in Financial Services: RBI – IDBI – ICICI – IFCI;
Investment Institution – LIC – UTI – Mutual Funds – EXIM Bank.
TEXT BOOK
1. Gordon &Natarajan, “Financial Markets &Services” - Himalaya Publishing house
Mumbai, (2012)
BOOKS FOR REFERENCE
1. M.Y.Khan “Indian Financial System” - McGrawHill Publishing New Delhi, (2012)
2. Anthony Saunders & Marcia MillonCornett,“Financial Markets and Institutions” - Tata
McGrawHill Publishing, New Delhi, 2007.
3. P.N.Varshney&D.K.Mittal, “Indian Financial System” - Sultan chand&Sons New Delhi,
(2000)
4. L.M.Bhole, “Financial Institutions and Markets” –Tata McGraw-Hill Publishing, New
Delhi, (2010).
ELECTIVE – II: WORKING CAPITAL MANAGEMENT
PROGRAMME NAME: B.COM COURSE CODE: 6O1 CREDITS : 4
Goal: To enable the students to know the intricacies working capital management.
Objective: On successful completion of this course the student should be well versed in the
concept of working capital management.
UNIT -I
Working Capital: Nature, Need, Components, Types, Functions, Determinants and
Significance – Working Capital Cycle.
UNIT II
Management of Cash: Motives of Holding Cash-Significance of Cash Planning and
Budgeting, Management of Cash Collection, Disbursement of Cash, Cash Management
Models.
UNIT III
Management of Marketable Securities- Purpose of Holding Securities- Determinants;
Receivables Management: Nature- Significance of Credit Standards, Evaluating the Credit
Worthiness of a Customer – Monitoring Receivables – Factoring and Forfeiting.
UNIT IV
Management of Inventory Components – Purpose of Holding Inventory Cost-
Benefits Analysis, Inventory Management Techniques-Management of Payables – Sundry
Creditors, Bills Payables Contingencies.
UNIT V
Financing of Working Capital- Short-Term Sources- Long-Term Sources, Cost of
Financing of Working Capital.
TEXT BOOK
1. ShashiK.Gupta, R.K.Sharma – “Financial Management Theory & Practice” –Kalyani
Publishers, Delhi, 2009.
BOOKS FOR REFERENCE
1. Hrishikas Bhattacharya -“Working Capital Management Strategies & Techniques”-
Publishers-Prentice Hall India, New Delhi, 2001.
2. Dr.S.NMaheshwari ,“Financial Management”, Sultan Chand & Sons, New Delhi, 2008.
3. I.M.Pandey, “Financial Management”, Vikas publishing house, New Delhi, 2011.
4. M.Y.Khan&P.K.Jain -“Financial Management” –Tata Mc Grew Hill Publishing ltd, New
Delhi, 2009.
ELECTIVE – II: FINANCIAL SERVICES
PROGRAMME NAME: B.COM COURSE CODE: 6O2 CREDITS : 4
Goal: The course aim to enlighten the conceptual framework of Financial Services.
Objective: To make the students to acquire in depth knowledge in the field of Finance.
UNIT - I
Meaning and Importance of Financial Services – Types of Financial Services –
Financial Services and Economic Environment – Players in Financial Services - Securities
Contracts (Regulations) Act, 1956.
UNIT - II
Merchant Banking: Origin and Development of Merchant Banking in India – Scope
and Importance of Merchant Banking Services including Venture Capital - Mutual Fund:
Meaning –Mechanism of Mutual Fund Operation – Evolution - Types of Mutual Fund
Schemes –Advantages.
UNIT - III
Lease Financing and Hire Purchase: Meaning – Types – Hire Purchase Vs Lease –
Leasing Agreement - Lessor – Lessee Relationship - Fixation of Lease Payment - Income Tax
Provision on Lease. Hire Purchase – Meaning - Hire Purchase Vs Installment / Credit sale -
Hire purchase Agreement - Fixation of Installment Amount - Benefits of Hire Purchase to
Hire Vendor and Hire Purchaser.
UNIT - IV
Securitization: Meaning – Structural Securities Vs Conventional Securities - Structure
for Securitization – Benefits - Securitization in India - New Guidelines on Securitization.
UNIT - V
Factoring and Forfeiting: Meaning, Types and Importance, Procedural aspects in
Factoring and Forfeiting – Difference between Factoring and Forfeiting – Financial Aspects
of Factoring - Operational Aspects.
TEXT BOOK
1) D.JosephAnbarasu. V.K. Boominathan, P.Manoharan, G.Gnanaraj, “Financial
Services” - Sulthan Chand & Sons, New Delhi, 2007
BOOKS FOR REFERENCE
1) Gordan, Natarajan, “Financial Markets and Services” - Himalaya Publishing
House.Mumbai, 2005
2) M.Y.Khan, “Financial Services”– Fourth Edition Tata Mcgraw–Hill Publishing
Company Limited-New Delhi.2010
3) Dr. S. Gurusamy ,“Financial Service” Vijay Nicole in Prints PVT LTD Chennai, 2009
4) Dr. S. Gurusamy ,“Financial Service & Markets” Thompson, Delhi,2008.
ELECTIVE – III: ENTREPRENEURIAL DEVELOPMENT
PROGRAMME NAME: B.COM COURSE CODE: 6O3 CREDITS : 4
Goal: To enable the students to learn the concept of Entrepreneurship
Objectives: On successful completion of this course, the student should be well versed in
Concept relating to entrepreneur, Knowledge in the finance institution, project report
incentives and subsidies.
UNIT-I
Entrepreneurship: Meaning - Definition – Concepts - Nature and Characteristics of
Entrepreneurship - Difference between Entrepreneur and Intrapreneur – Entrepreneur and
Manager – Function and Types of Entrepreneur – Phases of EDP - Qualities of Entrepreneur
– Development of Women Entrepreneur and Rural Entrepreneur.
UNIT – II
Project Preparation and Management: The Start-up Process, Concept and Meaning of
Project – Classification - Project Identification – Selection of a Product – Project Formulation
– Project Report – Project Evaluation.
UNIT – III
Institutional Service and its Functions for Promoting Entrepreneur: DIC, SIDO,
NSIC, SISI, SIDCO, ITCOT, IIC, KVIC, TIIC and SIPCOT.
UNIT –IV
Institutional Finance to Entrepreneurs: IFCI, SFC, IDBI, ICICI, LIC AND GIC, UTI, SIDBI
and Commercial Bank - Venture capital.
UNIT –V
Incentives and Subsidies – Meaning of Incentives and Subsidies – Need and Problems
– Incentives for development of backward area – Incentives for SSI Units in backward area –
Taxation benefit to SSI – Seed Capital Assistance.
TEXT BOOK
1. Dr. C. B. Gupta, Dr. N. P. Srinivasan, Entrepreneurship Development in India -
Sultan Chand & sons, New Delhi,2002
BOOKS FOR REFERENCE
1. Dr.Radha, “Entrepreneurial Development” - Prasanna Publication, Chennai, 2010.
2. S.S.Khanka, “Entrepreneurial Development” - S.Chand& Co, New Delhi, 2011.
3. E.Gordon&K.Natarajan, “Entrepreneurial Development” - Himalaya Publishing House,
Mumbai, 2008.
4. S.Suthurajan“ Principles of Entrepreneurial Development” , Vimaloff set Printing-
Coimbatore.
5. VasantPesai“ Pynamics of Entrepreneurial Development”, Himalaya Publishing,2000.
ELECTIVE – III: FUTURES AND OPTIONS
PROGRAMME NAME: B.COM COURSE CODE: 6O4 CREDITS : 4
Goal: To Enable the Students to know the functioning of derivatives market and commodity
market
Objective: The successful completion of this course the students should know about the
overview of future and option contract.
UNIT I
Derivative – meaning – definition - characteristics of derivatives – types – origin and
evolution of derivatives – functions performed by derivative market.
UNIT II
Derivatives in India – Regulation for Derivative Trading – factors contributing for the
growth of derivatives – L.G Gupta committee on derivative.Future and options in India –
Badla system – badla versus option and futures.
UNIT III
Future contract –meaning – nature – characteristics – standardization – types –
evolution of future market- mechanics of future contract – terminology in future contract –
difference between forward and future contract.
UNIT IV
Options – meaning – types – participant in option market- option terminology -
factors affecting option prices – characteristics of option values.
UNIT V
Options on stock indices and future options: stock index option - valuation of stock
index options - future option – valuation of future options – speculation & hedging with
options.
TEXT BOOK:
1. Bishnupriya Mishra suth&SwaroopDebasish, “Financial Derivatives” Excel book,
New Delhi, 2007.
Books for Reference:
1.Dr.V.AAvadhani, Security Analysis and Portfolio Management”, Fifth Edition,
Himalaya Publication House, Mumbai, 2004.
2. V.Gopalakrishnan ,“Investment Management”,–S. Chand &Sons,New Delhi, 2005
3. B.R Bagri , “Futures & Options”: N.Dvohra, second edition Tata McGraw-Hill
Education Private Limited ,New Delhi ,2011.,
4. Gopalakrishnana“ Derivative Markets”, Himalaya Publications – 2012.
SKILL BASED SUBJECT 1: Quantitative Aptitude verbal reasoning & soft skill – I
Programme Name: B.Com Course Code: 3SP Credits : 3
UNIT I
QUANITITATIVE APTITUDE I
BASICS OF Number systems, Time and Distance,Time and Work,Percentages,Problems on
Ages and Averages,Problems on boats,trains
UNIT II
QUANITITATIVE APTITUDE II
BASICS OF Simple
Interest,Compoundinterest,Mensuration,Ratios,proportions,Alligations,Algebra
UNIT III
DATA INTERPRETATION
BASICS OF Bar chart,Piechart,Linechart,Venndiagram,Data sufficiency
UNIT IV
Behaviourial skills
Grooming- Body Language- Time Management - Team work-
Dressing etiquettes,Hygiene/Cleanliness, Forming a team, Assertive behaviour
UNIT V
TECHNICAL – BASICS OF C
Data Types-Arrays-Functions-Pointers-Structures-Company based objective questions on C
SKILL BASED SUBJECT 2: Quantitative Aptitude verbal reasoning & soft skill – II
Programme Name: B.Com Course Code: 4SP Credits : 3
UNIT I
REASONING
Level of Difficulty – Basic Blood relations,Coding- Decoding,Alphabettest,Odd Man out
Figure series,Completing the series,Problems on cubes
UNIT II
Verbal English
Synonyms,antonyms,Idioms,Phrases,Readingcomprehension,ErrorCorrection,Clozee test
UNIT III
COMMUNICATION SKILLS
Public speking, speaking on spot, presentation skills
UNIT IV
TECHNICAL SKILLS – OOPS CONCEPTS
C++ Programming Basics-Objects and Classes-Operator Overloading-Inheritance-Virtual
Function-Company Based Questions on C++
UNIT V
TECHNICAL SKILLS- JAVA
JAVA Fundamentals-JAVA Classes-Execption Handling-IO Package-MultiThreading-GUI-
Company based questions on JAVA
SKILL BASED SUBJECT 3: Quantitative Aptitude verbal reasoning & soft skill – III
Programme Name: B.Com Course Code:5SP Credit: 3
UNIT I
QUANTITATIVE APTITUDE
ADVANCE PROBLEMS ON Number systems, Time and Distance,Time and
Work,Percentages,Problems on Ages and Averages,Problems on boats,trains- Simple
Interest,Compoundinterest,Mensuration,Ratios,proportions,Alligations,Algebra
UNIIT II
REASONING ABILITY
ADVANCE PROBLEMS ON Blood relations,Coding- Decoding,Alphabettest,Odd Man out-
Figure series,Completing the series,Problems on cubes
UNIT III
VERBAL ABILITY
Synonyms,antonyms,Idioms,Phrases,Readingcomprehension,ErrorCorrection,Clozee test
BASED ON COMPANY PATTERN
UNIT IV
DATA INTERPRETATION
ADVANCE PROBLEMS ON Bar chart,Piechart,Linechart,Venndiagram,Data sufficiency
UNIT V
GROUP DISCUSSION AND INTERVIEW SKILLS
Do's and Don'ts in Group Discussion and Interview, Mock GD, Mock Interview
SKILL BASED SUBJECT- 4: COMMERCIAL PRACTICE & E-PAYMENTS
(PRACTICAL) PROGRAMME NAME: B.COM COURSE CODE: 6SP CREDITS : 3
Goal :This course aims to expose the students on the Commercial Practice and E-Payments
Objectives : On successful completion of this course, the student should be able to work
efficiently in Commercial Practice and E-Payments.
01. Preparation of Accounting Vouchers.
02. Preparation and filing of Sales Tax Returns.
03. Preparation and filing of Income Tax Returns.
04. Submission of Various Forms to ESI/PF Office.
05. Preparation of Forms for Various Deposits and Accounts for Banks.
06. Net Banking Operation.
07. Submission of Long Term/Short Term Loan Applications.
08. E- Booking.
09. E- payments (Electricity Bill, Telephone Bill and Corporation Tax).
10. E- Purchase.
FOUNDATION COURSE-1: ENVIRONMENTAL STUDIES (1T13Z)
PROGRAMME NAME: B.COM Course Code :16UFC901 Credits : 2
Objective: To enable the students to have a thorough knowledge ofEnvironmental studies and the
impact of Environmental pollution on the Earth.
UNIT – I
MULTIDISCIPLINARY NATURE OF ENVIRONMENTAL STUDIES
Natural Resources - Definition, scope and importance, need for public awareness and
their associated problems of;
A- Forest resources- use and over exploitation, deforestations, tribal extraction and mining.
B- Water resources use and utilization of surface and ground water, floods drought,
conflicts, overwater, dams- benefits and problems.
C- Mineral resources use and exploitation, environmental effects of extracting and
using mineral resources.
D- Food resources- world food problems, changes caused by agriculture and
overgrazing, effects of modern agriculture, fertilizer, pesticide problems, water logging
and salinity.
E- Energy resource- growing energy needs, renewable and non-renewable energy- uses
of alterable sources.
F- Land resources- land degradations, man induced landslides, soil erosion and
desertification ,role of an individual in conservation of natural resources, equitable use
of resources for sustainable life styles.
UNIT – II
ECOSYSTEM
Concepts of an ecosystem- structure and functions of an ecosystem - producers, consumers
and decomposers.Energy flow in an ecosystem- ecological suggestion, food chain.food web
and ecological pyramids. characteristics features, structures and functions of the forest
ecosystem, grassland ecosystem, desert ecosystem and aquatic ecosystem (ponds, streams,
lakes, rivers, oceans and estuaries).
UNIT – III
BIODIVERSITY
Introduction- definition- genetic, species and ecosystem diversity – biogeographical
classification of India - value of biodiversity, consumptive use, productive use, social, ethical,
aesthetic and option values- biodiversity at global, national and local levels- India as a mega
diversity nation, hot spots of biodiversity, threads to biodiversity, habitat loss, poaching of
wildlife, man-wildlife conflicts, endangered and endemic species of India- conservation of
biodiversity through in situ and ex situ methods.
UNIT –IV
ENVIRONMENTAL POLLUTION
Definition, causes, effects and control measures of air, water, soil, noise, thermal pollution-
solid waste management: causes, effects and control measures of urban and industrial waste-
role of an individual in prevention of pollution- pollution case studies- disaster management:
floods, earthquakes, cyclone and landslides.
UNIT– V
SOCIAL ISSUES AND THE ENVIRONMENT
Sustainable development- urban problems related to energy- water conservation, rain water
harvesting, watershed management- resettlement and rehabilitation of people, its problems
and concerns, case studies. Environmental ethics; issues and possible solution climate
change, global warming, ozone layer depletion, acid rain, nuclear accident and holocaust,
case studies- consumerism and waste products- environmental protection Act- Air(prevention
and control of pollution) Act- Wildlife production Act- Forest conservation Act- Issue
involved in enforcement of environmental legislation- public awareness- human population
and the environment- population growth and distribution- population explosion- family
welfare programme- environment and human health- human rights- value education-
HIV/AIDS- women and child welfare role of information technology on human health- Role
of computer in environment and human health.
Text book:
1.”Environmental Studies for Under Graduate Courses”, Bharathiar University,
Coimbatore.
References:
1.Dr.RajanMisra,”A Text Book on Environmental studies”, First edition 2009, Laxmi
Publications Pvt.Ltd, New Delhi.
2. Anjali bagad,” Environmental Science and Engineering”, first edition 2009 by Technical
Publication Pune.
FOUNDATION COURSE-II : VALUE EDUCATION- HUMAN RIGHTS (2T26Z)
PREVIOUSLY (2T13Z)
PROGRAMME NAME: B.COM COURSE CODE: 16UFC902 CREDITS : 2
OBJECTIVE: After successful completion of the course, students should have a thorough knowledge
about Value Education and Human Rights.
UNIT – I
CONCEPT OF HUMAN VALUES, VALUE EDUCATION TOWARDS
PERSONALDEVELOPMENT
Aim of education and value education; Evolution of value oriented education; Concept of
Human values; types of values; Components of value education.
PERSONAL DEVELOPMENT
Self-analysis and introspection; sensitization towards gender equality, physically challenged,
intellectually challenged. Respect to - age, experience, maturity, members of thefamily,
neighbours, co-workers.
CHARACTER FORMATION TOWARDS POSITIVE PERSONALITY
Truthfulness, Constructivity, Sacrifice, Sincerity, Self Control, Altruism, Tolerance,
Scientific Vision.
UNIT – II
VALUE EDUCATION TOWARDS NATIONAL AND GLOBAL DEVELOPMENT
NATIONAL AND INTERNATIONAL VALUES
Constitutional or national values - Democracy, socialism, secularism, equality, justice,
liberty, freedom and fraternity.
Social Values - Pity and probity, self-control, universal brotherhood.
Professional Values - Knowledge thirst, sincerity in profession, regularity, punctuality and
faith. Religious Values - Tolerance, wisdom, character.
Aesthetic values - Love and appreciation of literature and fine arts and respect for the same.
National Integration and international understanding.
UNIT – III
IMPACT OF GLOBAL DEVELOPMENT ON ETHICS AND VALUES
Conflict of cross-cultural influences, mass media, cross-border education, materialistic
values, professional challenges and compromise. Modern Challenges of Adolescent Emotions
and behaviour; Sex and spirituality: Comparison and competition; positive and negative
thoughts.
Adolescent Emotions, arrogance, anger, sexual instability, selfishness,defiance.
UNIT IV
HUMAN RIGHTS
1. Concept of Human Rights – Indian and International Perspectives
A. Evolution of Human Rights
B. Definitions under Indian and International documents
2. Broad classification of Human Rights and Relevant Constitutional Provisions.
A. Right to Life, Liberty and Dignity
B. Right to Equality
C. Right against Exploitation
D. Cultural and Educational Rights
E. Economic Rights
F. Political Rights
G. Social Rights
3. Human Rights of Women and Children
A. Social Practice and Constitutional Safeguards
B. Female Feticide and Infanticide
C. Physical assault and harassment
D. Domestic violence
E. Conditions of Working Women
4. Institutions for Implementation
A. Human Rights Commission
B. Judiciary
5. Violations and Redresses
A. Violation by State
B. Violation by Individuals
C. Nuclear Weapons and terrorism
D. Safeguards.
UNIT V
THE INDIAN PENAL CODE
Introduction -General Principles- Specific Offences, Punishments, Classes of Offences,
Violence against women in India, New Trends in Judiciary
References:
1 Value education /Human Rights for Under Graduate Courses”, Bharathiar University,
Coimbatore.
2 Indian Penal Code ,1860,Padala Rama Reddi, Asia law house,2014 (16th edition).
Part- IV Tamil
Basic Tamil –I
Programme Name: B.Com Course Code : 3N1
Basic letters of Tamil language
Ezhuthukal:
Muthalezhuthukal: (uyirezhuthukal-meiezhuthukal-
uriyrmeiezhuthukal)
Sorkal: Vagaigal (paeyarsoll, vinaisoll, edaisoll, urisoll)
Thodar : Thodaramaippu(ezhuvai, seyappaduporul, payanilai)
KuripuEzhudhudhal : PathuPadhinaindhuThodargalil
KuripuVaraidhal
pizhaiNeekiEzhudhudal : Otruppizhai, Ezhuthuppizhai.
Part- IV Tamil
ADVANCED TAMIL – I
Programme Name: B.Com Course Code : 3N2
Unit 1:
i. Bharathiyarkavidhaigal –Kannan en seavagan
ii. Bharathidhasankavidhaigal –Aazhaginsiripu [muthal 5 Heading]
Unit 2: Mozhithiran
Pilaineekiezhudhudhal –raa,ravaetrumaiaridhal
lla,zha,lavaerupaduaridhal
na,naa,nhavaerupaduaridhal
kurilnaedilvaerupaduaridhal
Unit 3: Kadhidhangalezhudhudhal
i. Paaratukadhidham
ii. Naandrikaadhidham
iii. Aalaipukadhidham
iv. Azhuvalagakadhidham
Unit 4: Grammar - Ezhthiyel
Uyirezhuthu – Meiyezhuthu – UyirMeiyezhuthu – Kutriyalugaram –
Kutriyaligaram – Mutriyalugaram -
Unit 5: Paadanthaluviyavaralaaru
PuthukavithainThotramumvazharchium
YOGA FOR HUMAN EXCELLENCE (3T16C)
PROGRAMME NAME: B.COM COURSE CODE: 3N3 CREDITS : 2
Unit I
Yoga and Physical Health: 1.1 Physical Structure - Three bodies - Five limitations 1.2
Simplified physical Exercises- Hand Exercises- Leg Exercises- Breathing Exercises- Eye
Exercises- Kapalapathi 1.3 MatrarasanasL -2 -Massages- Acu-puncture- Rela:ration 1.4
Yogasanas-@ - Padmasana-V ajrasanas- Chakrasanas (Side)- Viruchasanas- Yoga muthra-
Patchimothasana-s U strasanas-Vakkarasanas-iSalabasanas.
Unit II
Art of Nurturing the life force and Mind: 2.1 maintaining the youthfulness-
Postponing the ageing process 2.2 Sex and Spirituality - Significance of sexual vital fluid -
Married life -Chastity 2.3 Teen ages f Mind 2.4 Mental frequency - Methods for
concentration.
Unit III
Sublimation 3.1 PurposeandPhilosoPhYo f life 3.2 Intospection - Analysis of Thought
3.3 Moralization of Desires 3.4 Neutralization of Anger
Unit IV
Human Resources I)evelopment :4.1 Eradication of worries 4.2 Benefits of Blessings
4.3. Greatnesso f FriendshiP 4.4 Individual Peace and World Peace.
Unit V
Law of Nature :5.t Unified force - Cause and Effect system 5'2 Purity of Thought and
Deed and Genetic centre 5:3 Love and Compassion 5.4 Culhral Education - Fivefold Culture
BOOKP PRESCRIBED:
"manavalakalai yoga"
Year of Publication First Edition: 2008
VEDHATHRI PUBLICATIONS
Women’s Rights
PROGRAMME NAME: B.COM COURSE CODE: 3N4 CREDITS : 2
UNIT I
Laws, Legal Systems and Change
Definition - Constitutional law, CEDAW and International Human Rights – Laws and
Norms – Laws and Social Context – Constitutional and Legal Framework.
UNIT II
Politics of land and gender in India
Introduction – Faces of Poverty – Land as Productive Resources – Locating Identities –
Women’s Claims to Land – Right to Property - Case Studies.
UNIT III
Women’s Rights: Access to Justice
Introduction – Criminal Law – Crime Against Women – Domestic Violence –Dowry
Related Harassment and Dowry Deaths – Molestation – Sexual Abuse and Rape –
Loopholes in Practice – Law Enforcement Agency.
UNIT IV
Women’s Rights
Violence Against Women – Domestic Violence - The Protection of Women from
Domestic Violence Act, 2005 - The Marriage Validation Act, 1982 - The Hindu Widow
Re-marriage Act, 1856 - The Dowry Prohibition Act, 1961
UNIT V
Special Women Welfare Laws
Sexual Harassment at Work Places – Rape and Indecent Representation – The Indecedent
Representation (Prohibition) Act, 1986 - Immoral Trafficking – The Immoral Traffic
(Prevention) Act, 1956 - Acts Enacted for Women Development and Empowerment -
Role of Rape Crisis Centers.
References
1. NityaRao “Good Women do not Inherit Land” Social Science Press and Orient
Blackswan 2008
2. International Solidarity Network “Knowing Our Rights” An imprint of Kali for
Women 2006
3. P.D.Kaushik “Women Rights” Bookwell Publication 2007
4. Aruna Goal “Violence Protective Measures for Women Development and
Empowerment” Deep and Deep Publications Pvt 2004
5. Monica Chawla “Gender Justice” Deep and Deep Publications Pvt Ltd.2006
6. Preeti Mishra “Domestic Violence Against Women” Deep and Deep
Publications Pvt 2007
7. ClairM.Renzetti, Jeffrey L.Edleson, Raquel Kennedy Bergen, Source Book on
“Violence Against Women” Sage Publications 2001
Part-IV Non major Elective - CBCS Pattern 2010-11
CONSTITUTION OF INDIA
PROGRAMME NAME: B.COM COURSE CODE: 3N5 CREDITS : 2
UNIT I
Making of Constitution - Constituent Assembly - Dr.RajendraPrasath - Dr.B.R.Ambedkar - Salient features - Fundamental Rights.
UNIT II
Union Executive - President of India - Vice-President - Prime Minister - Cabinet - Functions
UNIT III
Union Legislature - RajiyaSabha - LokSabha - Functions and Powers
UNIT IV
Union Judiciary - Supreme Court - Functions - Rule of law
UNIT V
State - Executive - Legislature - Judiciary
Books for Reference:
1. Agharwal.R.C. - National Moment and Constitutional Development - New Delhi, 1977
2. Chapra B.R., Constitution of India, New Delhi, 1970
3. Rao B.V., Modern Indian Constitution, Hyderabad, 1975.
4. NaniPalkhivala - Constitution of India, New Delhi, 1970
5. Krishna Iyer, V.R., Law and Justice, New Delhi, 2009
Part- IV Tamil
Basic Tamil –II
Programme Name: B.Com Course Code : 4N1
Needhinoolgal
Aathichoodi “aramseiyavirumbhu” mudhal “ovviyampaesael” varai
Kondraivaendhan –“annaiyumpidhavummunnaridheivam”
mudhalovviyampaesuudhalaakkathirkuaazhivuvarai
Thirukural:
i. Agaramudhalaa-1
ii. Saeyarkkariya-26
iii. Manathukkann-34
iv. Karka kasadara-391
v. Epporulyaryar -423
Ealiyaneedhikadhaigal
Thaenaliramankadhaigal, Birbalkadhaigal, Gramiyakkadhaigal, Eesaapkadaigal
Tamilagiyam- Oonavumuraigal, vizhakkal, kalaigalpattriyakooripugal.
Part- IV Tamil
ADVANCED TAMIL –II
Programme Name: B.Com Course Code :4N2
UNIT –I: ThiruKural: oolipiyalmudhal 5 adhigarangalmattum
UNIT – II: Meera–kookku [pudhukavidhai]
UNIT –III: Mozhithiran
Ezhuthupilaineekavaligal –
pilaiyumthiruthamumsorkalaisariyagapayanpaduthumpaangu - thunaivinaigal
[eduthukaatudanvilakuga]
UNIT –IV :Grammar
Peyarsol – Vinaisol – Edaisol – vurisol – Elakiyavagaieyarsol –
Thirisol – vadasol – Thisaisol
UNIT –V :Padaippatralpayirchi : PothuKaturaigalEzhudhudhal
GENERAL AWARENESS (4T16C)
PROGRAMME NAME: B.COM COURSE CODE: 4N3 CREDITS : 2
1 Verbal Aptitude
2 Numerical Aptitude
3 Abstract Reasoning
4 Tamil and Other Literature
5 General Science and Technology and Education
6 Computer Science
7 Economics and Commerce
8 History and Freedom Struggle
9 Sports
10 Current Affairs
REFERENCE BOOK:
Foundation Course A-General Awareness
Prescribed by Bharathiar University, Coimbatore-641 046
CONSUMERRIGHTS
PROGRAMME NAME: B.COM COURSE CODE: 4N4 CREDITS : 2
Unit- I
ConsumerandConsumerMovement:1.1Consumer – Meaning&Concept- Definition-Features.
1.2 Consumerism-Meaning,objectives,Benefits–
ConsumerisminIndia1.3Threedimensionalconceptofconsumer.a)Consumer
asaKingb)ConsumerasaKing-ofdemocracyc)ConsumerasaCapital1.4Rights and
Responsibilities of Consumers1.5ConsumerMovement– Meaning-
Definition-Importance,Scope– Features – Need – Objectives1.6RoleofConsumerMovement
–GovernmentandConsumer Movement-
BarriersindevelopmentofConsumerMovementinIndia1.7ConsumerEducation – Meaning–
Definition– Objectives– Methods&TechniquesofConsumer Education.1.8 Future of
Consumer Movement in India.18 Unit-II:
VoluntaryConsumerOrganisation:2.1 Origin–Importance2.2Functionsof
VCO's2.3LimitationsofVoluntaryConsumerOrganisation.2.4 Roleof
VoluntaryConsumerOrganisationincontrollingObjectionableAdvertisement2.5Studyofpromi
nentVoluntaryConsumerOrganisations'2.6ChallengesbeforeVCO's Unit-III:
Problems of Consumer:3.1 Problems of Consumers- Causes and Nature3.2Problems
ofRuralandUrbanConsumers.3.3Individualandcollective problems. 3.4 Problems related to
goods and deficiencies in services.3.5ProblemsolvingthroughVCO'sand legalprocedure. Unit-IV:
Consumer Protection Act,1986:4.1 Background – Need-Scope and Features4.2 Definitions
– Consumer – Goods– Services-Complaints,Complainant – DefectinGoods-
DeficiencyinServices4.3ConsumerProtectionCouncils-Composition- Working
andRoleofa.DistrictConsumerProtectionCouncilb.StateConsumer
ProtectionCouncilc.NationalConsumerProtectionCouncil4.4Methodsoffiling
complaints.4.5Machineryforredressal – Compositionandworkingof-a)District
ConsumerRedressalForumb)StateConsumerRedressalForum c)National
ConsumerRedressalForum
Unit-V:
Right ToInformationAct, 2005: 5.1 Introduction, Scope &Features
5.2Definition:a.Informationb. AppropriateGovt.c. CompetantAuthority d. PublicAuthority-
PublicInformationOfficere.Recordf.RightofInformationg.ThirdParty5.3RTI
andObligationsofPublicAuthority5.4Appointment& Duties of
PublicInformationOfficer.5.5Typeofinformationtobedisclosed&exemption
fromdisclosureofinformation.5.6Groundsfor
rejectiontoaccessinformationincertaincases.5.7CentralInformationCommission-
Composition5.8FunctionofInformationCommission.5.9Powers&functionsofInformationCo
mmission.5.10ApplicationForms-a)Informationobtainingformb)FirstAppealForm c)Second
Appeal Form
Reference Books:
1.ConsumerGrievanceRedressalunderCPA-DeepaSharma.
2.ConsumerProtectionActinIndia-NirajKumar.
3.AstudyinBusinessEthics-RituparrnaRaj.
4.ConsumerProtectionActinIndia–V.K.Agarwal.
5.RightstoInformationAct-005.
Extension Activities
Programme Name: B.Com
Course Code & Subject: 6G1 & National Service Scheme
6G2 & Sports
Duration: 4 Semesters Marks: 50
Every student shall participate compulsorily either in NSS or Sports for a period of
two years during first and second year (4 semesters)
The students’ performance shall be examined by the staff- in-charge of Extension
Activities along with the Head of the respective Department and a Senior Member of
the Faculty on the following parameters.
Students Performance in NSS
Sl.No. Content Percentage In Marks
(50)
1 Regular of Attendance 20% 10
2
Active Participation in Classes / Camps / Games /
Special Camps / Programmes in the college /District /
State / University Activities
60% 30
3 Award of Exemplary Awards / Certificate / Prizes 10% 05
4 Social Components (10%) - Blood Donation 10% 05
Total 50
Students Performance in Sports
Sl.No. Content Percentage In Marks
(50)
1 Regular of Attendance 20% 10
2
Active Participation in Tournaments:
Classes / Sports / Games /Inter- collegiate /District /
State / South – Zone / National / International / Inter –
University/ Activities
Intramural Sports Activities / Regular Practice
60% 30
3 Award of Exemplary Awards / Certificate / Prizes 10% 05
4 Social Components (10%) - Blood Donation 10% 05
Total 50
Grading System
Limitation (In Percentage)
Grade Description
80 and Above A Exemplary
70-79 B Very Good
60-69 C Good
50-59 D Fair
40-49 E Satisfactory
Marks shall be submitted to COE through the Principal before the commencement of the
Fourth Semester Examinations.
Physically challenged students who are unable to participate in any of the above
theoretical aspects of the above mentioned activities.