ANNEXURE 5 CHOICE BASED CREDIT SYSTEM STRUCTURE...

115

ANNEXURE – 5

CHOICE BASED CREDIT SYSTEM – STRUCTURE

FROM THE ACADEMIC YEAR 2014–15

B.COM

SEM Part – I Part – II Part – III Part – IV

Part – V (6th Hr)

ACC (6th Hr)

SLC

I

Sem.

I

Lang (6)

II

Lang (6)

Core

(5)

Core

(5)

Allied

Economics (6)

SBE

GK (2)

– Total

(30)

NCC/NSS/PED.

(3)

Com.Eng

(2)

Comp.Lit

(1) – –

II Sem.

I

Lang

(6)

II

Lang

(6)

Core (4)

Core (5)

Allied

Economics

(6)

SBE

QA & VA

(2)

Elec.

EVS

(1)

Total (30)

NCC/NSS/PED. (3)

Com.Eng (2)

Comp.Lit (1)

–

SLC

Law &

Society

III

Sem.

Core

(6)

Core

(6)

Core

(4)

Core

(4)

Allied

Commerce (6)

NME

(2)

SBE

(2)

Total

(30)

NCC/NSS/PED.

(3)

Com.Eng

(2)

Comp.Lit

(1) –

SLC

Human Rights

IV Sem.

Core (6)

Core (6)

Core (4)

Core (4)

Allied

Commerce

(6)

NME (2)

SBE (2)

Total (30)

NCC/NSS/PED. (3)

Com.Eng (2)

Comp.Lit (1)

– SLC Major

Salesmanship

V

Sem.

Core

(6)

Core

(6)

Core

(5)

Core

(5)

Elec. Project

(5)

SBE Major

(2)

Elec. W.S.

(1)

Total

(30) –

Com.Eng

(2)

Comp.Lit

(1)

Skill

Devt. – Career

Guidance

(3)

SLC Major

Tally

VI

Sem.

Core

(5)

Core

(5)

Core

(4)

Elec-

I. (6)

Elec-II.

(6)

SBE

Major (2)

Elec.

VBE (2)

Total

(30) –

Com.Eng

(2)

Comp.Lit

(1)

Skill Devt – Career

Guidance

(3)

––

TOTAL 180

Hrs

I Language – Tamil

II Language – English

SBE – Skill – Based Electives

QA &V A – Quantitative Aptitude and Verbal Aptitude

GK – General Knowledge

SLC – Self – Learning Course

EVS – Environmental Studies

W.S. – Women Studies

116

CHOICE BASED CREDIT SYSTEM – STRUCTURE

FOR THOSE WHO HAVE JOINED FROM THE ACADEMIC YEAR 2014-15 ONWARDS

B.COM

Sem

Part

Course Subject Hrs. 6th

Hr. Cr.

Adl.

Cr.

Exam

(Hrs)

Marks

Allotted

Int. Ext.

I

I Lang. – I epWkr; rl;lk; [Common] 6 3 3 25 75

II Lang. – II General English – I 6 3 3 25 75

III

Core Marketing

5 5 3 25 75

Core Financial Accounting – I

[Common]

5 5 3 25 75

Allied

Economics Managerial Economics

6 5 3 25 75

IV SBE - I General Knowledge 2 2 2 – 100

V Extension activities

NSS / NCC / PED

3 – – –

Additional Courses

Communicative English–I

2 – – –

Computer Literacy

1 – – –

II

I Lang. – I tzpfj; jkpo; [Common] 6 3 3 25 75

II Lang. – II General English – II 6 3 3 25 75

III

Core Information Technology 4 4 3 25 75

Core Financial Accounting – II

[Common] 5 4 3 25 75

Allied

Economics

Economic Development of

India 6 5 3 25 75

IV

SBE - II Quantitative Aptitude and

Verbal Aptitude 2 2 2 – 100

EVS Environmental Studies 1 1 2 – 100


NSS / NCC / PED

3 – – –

Additional Courses

Communicative English–I 2 1 3 25 75

Computer Literacy 1 – – –

SLC Law and Society 3 3 – 100

117

Sem

Part

Course Subject Hrs.

6th

Hr. Cr.

Adl.

Cr.

Exam

(Hrs)

Marks

Allotted

Int. Ext.

III

III

Core Business Law 6 3 3 25 75

Core Practical Banking [Common] 6 3 3 25 75

Core Practical Costing [Common] 4 3 3 25 75

Core Advanced Partnership

Accounts [Common] 4 3 3 25 75

Allied

Commerce

Business Statistics [Common] 6 5 3 25 75

IV

NME - I Accounting for Business

[Common] 2 2 2 25 75

SBE- III Entrepreneurial Skill

Development [Common] 2 2 2 25 75

V Extension

activities NSS / NCC / PED 3 – – –

Additional

Courses

Communicative English–II 2 – – –


SLC Human Rights 3 3 – 100

IV

III

Core Ms Office & Tally 6 3 3 25 75

Core Banking & Financial Services [Common] 6 3 3 25 75

Core Management Accounting

[Common] 4 3 3 25 75

Core Business Management 4 3 3 25 75

Allied

Commerce

Business Mathematics

[Common] 6 5 3 25 75

IV NME - II Consumerism [Common] 2 2 2 25 75

SBE– IV Presentation Skills

[Common] 2 2 2 25 75


NSS / NCC*/ PED* 3 1 3 25

*40

75

*60

Additional

Courses

Communicative English–II 2 1 3 25 75


SLC Salesmanship [Common] 4 3 – 100

118

Sem

Part

Course Subject Hrs.

6th

Hr. Cr.

Adl.

Cr.

Exam

(Hrs)

Marks

Allotted

Int. Ext.

V

III

Core Corporate Accounting

[Common] 6 5 3 25 75

Core Income Tax Law and Practice

– I [Common] 6 5 3 25 75

Core Indirect taxes - I [Common] 5 4 3 25 75

Core Business Environment 5 4 3 25 75

Elec-I Project

*Report:@Viva 5 5 –

40

[*30:@10]

60

[*50:@10]

IV SBE - V Auditing 2 2 2 25 75

WS Women Studies 1 1 2 – 100

Additional

Courses

Communicative English–III 2 – – –


Skill Development – Career

Guidance 3 – – –

SLC Tally [Common] 4 3 – 100

VI

III

Core Advanced Special Accounts

[Common] 5 4 3 25 75

Core Income Tax Law and Practice

– II [Common] 5 4 3 25 75

Core Indirect taxes - II [Common] 4 4 3 25 75

Elec– II* Paper I 6 5 3 25 75

Elec-III* Paper II 6 5 3 25 75

IV SBE - VI Export Marketing [Common] 2 2 2 25 75

VBE Value Based Education 2 2 2 – 100

Additional

Courses

Communicative English–III 2 1 3 25 75

Computer Literacy 1 1 3 25 75

Skill Development – Career

Guidance 3 2 3 – 100

TOTAL 180 36 140 20

*Elective II and III: Each elective paper has two choices, select any

one.

II.1 Entrepreneurship development II.2 Human resource management III.1 E – commerce

III.2 Financial markets and services

119

ALLIED – COMMERCE FOR ECONOMICS

Sem Title of the Paper Hrs Cr.

Duration

of Exam

(Hrs)

Marks Allotted

Internal External

I

Principles of Accounting – I

6

5

3

25

75

II

Principles of Accounting – II

6

5

3

25

75

120

B.Com.: Those Who Have Joined From The Academic Year

2014-15 Onwards Under CBCS System

Core Subject BUSINESS LAW Code: 14163301

SEMESTER III 6 Hrs/Week

Credits 3

Objectives:

To create the awareness about the basic principles of business law, its

terms and applications.

UNIT – I: [20 Hrs]

Law of contracts – definition – essential elements of a valid contract

– Classification of contracts – offer – acceptance – Communication and

revocation of offer and acceptance – consideration – capacity of parties –

consent – free consent – coercion – undue influence – fraud –

misrepresentation – mistake – legality of objects – illegal and immoral

agreements and agreements opposed to public policy.

UNIT – II: [20 Hrs]

Performance of contracts – Various modes of discharges of a

contract – Breach of contracts – Remedies for Breach of contract – Quasi

contracts – contract of indemnity - Contract of guarantee – essential

features – kinds – Rights and liabilities of surely – discharge of surely

from liability.

UNIT – III: [15 Hrs]

Bailment – definition – essentials – Rights and Duties of Bailor and

Bailee – Bailee’s lien – finder of lost goods – Discharge of Bailment

contracts.

UNIT – IV: [20 Hrs]

The sale of Goods Act – definition – Difference between contract of

sale and agreement to sell – conditions and warrenties – Distinction –

caveat emptor – Transfer of property – Importance – Transfer of Title by

Non –owners – performance of contract of sale – Rights and duties of

buyer and seller – Rights of unpaid seller.

UNIT – V: [15 Hrs]

Contract of agency – Meaning – creation and Termination of Agency

– kinds of agents – Rights and Duties of Agents and principal.

TEXT BOOK:

01. Pillai R.S.N., and Bagavathi, Business law, S.Chand and Co ltd.,

New Delhi 2007.

REFERENCES:

01. Kapoor N.D., Business law Sultan Chand and sons, New Delhi

2007.

02. Aswathappa, Raghavendra, Ramachandra, Business law,

Himalaya publishing House, New Delhi.,

121

Core Subject PRACTICAL BANKING Code: 14163302/

[Common for B.Com and B.Com IT Major Students] 14323302


Credits 3 Objectives:

To make the students to know the services of commercial banks.

To highlight the role of Reserve Bank of India.

To make the students to know the recent developments in banking sector.


Banker – Customer: Meaning – Definition – General relationship -

Special relationship: Obligation to honour cheque, obligation to maintain

secrecy of customer’s account, right to charge compound interest and

incidental charges – FDR and its legal implication – passbook – meaning

– entries in passbook - entries favourable to the customer - entries

favourable to the bankers – special types of customers - minors, joint

stock company, non-trading associations and joint account.


Negotiable Instruments: meaning - definition – types: cheque,

promissory note and bills of exchange – cheque: meaning – definition –

essential features of a cheque – cheque Vs bill of exchange – Proper

drawing of cheque – Offence under section 138 of the NI Act – Material

alteration: meaning – effects of material alteration – banker’s duty –

Immaterial alteration – crossing: meaning – definition – various forms

and its significance of crossing – Endorsement : meaning – definition –

kinds and significance.


Paying banker: meaning – precautions before honouring a cheque –

circumstance for dishonor of cheque – statutory protection - collecting

banker: meaning – banker as holder for value – banker as an agent for

collection – duties, statutory protection under section 131 of the NI Act –

concept of negligence.


Bank lending – principles of lending policy – secured Vs unsecured

advances – forms of advances: loans, cash credit, over draft and bills

discounted – mode of creating charges: lien, pledge, mortgage,

hypothecation and assignment – advances against various securities –

goods – stock exchange securities – real estate – life policy.


Forms and documents used in day-to-day banking: application

form – general procedure for opening an account – FDR- cheque – pay-in-

slip – withdrawal form – transfer form – draft – bills of exchange –

122

Traveler’s cheque –various loan forms: commercial loans, OD, cash credit

application form.

TEXT BOOK:

01.Gorden E., and Natarajan K., Banking Theory Law and Practice, Himalaya Publishers, Bombay.

REFERENCES:

01. Desai Vasanth, Banking in India, Himalaya Publishers, Bombay. 02. Sundaram and Varshney, Banking Theory Law and Practice

Sultan chand and sons, New Delhi.

Core Subject PRACTICAL COSTING Code: 14163303/

[Common for B.Com and B.Com CA Major Students] 14173303


Credits 3 Objectives:-

To acquire fundamental knowledge about the cost accounting by the

students.

To study the theoretical and conceptual aspects of each topic.

To give practical applications towards costing.

UNIT – I: [5 Hrs]

Introduction – Meaning and definition – Objectives – Advantages –

Cost accounting Vs financial accounting – Elements of cost – Cost

classification – Cost sheet – Installation of a costing system – Steps in

installation – Limitations of cost accounting.


Materials – Material control techniques – Economic Order

Quantity [EOQ] – Bincard Vs stores ledges – Pricing of material issues

under FIFO, LIFO, simple average, weighted average and base stock

methods – Merits and demerits of each method – Stock control – ABC

analysis – VED analysis, continuous stock taking and perpetual

inventory system – Material losses – Waste : Scrap and defective.


Labour – Time wage system and piece wage system – Merits and

demerits – Essentials of a good wage system – Incentive schemes –

Halsey plan, Halsey weir plan, Rowan plan, Taylor’s differential piece

rate, merriks multiple piece rate, Gant’s task bonus plan – Labour

turnover – Causes – Seperation – Replacement and flux methods – Idle

time and measurement of idle time.


Overheads – Meaning – Functions – Classification of overheads –

Allocation Vs apportionment of overheads – Basis of apportionment –

Primary distribution of overheads – Methods of re–apportionment –

Repeated distribution, step and ladder, Trial and Error and simultaneous

123

equation method – Calculation of machine hour rate – Under and over

absorption of overheads – Meaning and causes.


Reconciliation of cost and financial accounts.

TEXT BOOK: 01.Pillai R.S.N., and Bagavathi, Cost Accounting, S. Chand and Sons,

New Delhi.

REFERENCES: 01. Jain S.P., and Narang K.C., Cost Accounting Kalyan Publishers,

New Delhi. 02. Maheswari S.N., Cost Accounts, Sultan Chand and Sons, New

Delhi.

03. Sexena V.K., and Vachut C.D., Advanced Cost Accounting, Sultan Chand, New Delhi.

Core Subject ADVANCED PARTNERSHIP ACCOUNTS

[Common for B.Com and B.Com CA & B.Com IT Major Students]

SEMESTER III Code: 14163304/

14173304/14323304

4 Hrs/Week

Credits 3

Objectives:

To educate the students regarding the partnership form of business and

their accounting practice followed.


Partnership Accounts: Partnership – Definition – Provision relating

to partnership deed – preparation of capital a/c – fixed and fluctuating

methods – appropriation of profits. Past adjustments – Guarantees.


Admission of Partners – Treatment of goodwill – revaluation of

assets and liabilities – accumulated profit, losses and reserves –

preparation of new balance sheet.


Retirement of partners – transfer of balances due to retired

partner – purchase of retiring partner’s share by the remaining partners.


Death of the partner – treatment of joint life policy – settlement of

amount due to legal representative.


Sale to a company – Calculation of purchase price – distribution of

shares among the partners.

TEXT BOOK:

01. Reddy and Moorthy, Advanced Accountancy, Margham Publishers,

Chennai.

124

REFERENCES:

01. Grewal T.S., Introduction to Accountancy, S.Chand and Sons,

New Delhi.

02. Jain and Narang, Advanced Accountancy, Kalyani Publishers,

New Delhi

03. Pillai R.S.N., and Bhagavathi, Advanced Accountancy, S.Chand

and Co. Ltd., New Delhi.

04. Shukla M.C., and Grewal, Advanced Accountancy, S.Chand, New

Delhi.

Note:

The questions should be asked in the ratio of 80 per cent for

problem and 20 per cent for theory.

Allied Comm. BUSINESS STATISTICS Code: 14163321/ Common for B.Com and B.Com CA & B.Com IT Major Students] 14173321 SEMESTER III 14323321

6 Hrs/Week Credits 5

Objectives:

To give basic knowledge of the subject with regard to the data collection,

presentation and statistical methods as an aid to analysis of data.


Statistics – meaning – Definitions – functions- importance –

limitations; Collection of Data – types of data – methods of collecting data

– census – sampling; Classification, Tabulation and Presentation of data

– diagrammatic and graphic.


Arithmetic mean – simple and weighted arithmetic mean –

Geometric mean – Harmonic mean – combined mean – Median – Mode.

Range – Quartile deviation – Mean deviation – Standard deviation –

combined standard deviation – co-efficient of variation.

Skewness – methods of studying skewness-Karl Pearson’s

coefficient of skewness – Bowley’s Coefficient of Skewness - Kurtosis and

moments.


Correlation – methods of studying correlation – scatter diagram –

graphic method – Karl Pearson’s coefficient of correlation – Spearman’s

rank correlation.

Regression analysis – regression lines – regression equations –

least square method – deviations taken from actual and assumed mean.


Index numbers – importance – problems of constructing index

number – types – tests (Time reversal test and Factor reversal tests –

consumer price index numbers.

125


Analysis of Time series – meaning – components – methods of

estimating trend – graphic method – semi-average method – moving

averages – method of least squares.

TEXT BOOKS:

01. Manoharam .M., Stastical Methods, Palani Paramount Publications - Palani

02. Pillai R.S.N., and Bagavathi V., Statistics, S.Chand and Sons,

New Delhi. REFERENCES:

01. Dr. Sancheti and Kapoor V.K., Statistics (Theory, Method and Application), Sultan Chand and Co., New Delhi.

02. Elhance D.N., Fundamentals of Statistics, Kitab Mahal, New

Delhi. 03. Gupta S.P., Statistical Methods, Sultan Chand and Sons, New

Delhi.

Note: The questions should be asked in the ratio of 80 per cent for


Part – IV ACCOUNTING FOR BUSINESS Code: 14463316/

Non–Major Electives [Common Course Offered By B.Com and B.Com IT] 14463332


Credits 2

Objectives:

To give basic accounting knowledge to Non – Commerce students.

To enhance the knowledge of students in the preparation of final

accounts.

UNIT – I: [3 Hrs]

Introduction – Accounting Principles – Advantages and Limitations

– Concepts – Conventions.


Journal – Ledger.


Preparation of Trial Balance.


Preparation of Cashbook – Types of Cash Book.

UNIT – V: [8 Hrs]

Final accounts of sole trading concerns – adjusting entries (simple)

– Preparation of Trading, Profit and Loss account and Balance Sheet

(simple problems only).

TEXT BOOK:

01. Vinayakam N., Mani P.L., Nagarajan K.L., Principles of Accountancy, S.Chand and Company Ltd., New Delhi.

REFERENCES:

01. Pillai R.S.N., Bagavathi, Uma S., Fundamentals of Advanced Accounting, S.Chand and Sons, New Delhi.

126

02. Reddy and Moorthy, Advanced Accountancy, Margham Publishers, Chennai.

Note: The questions should be asked in the ratio of 50 per cent for


Part – IV ENTREPRENEURIAL SKILL DEVELOPMENT

Skill Based Electives [Common for B.Com, B.Com CA, B.Com IT Major Students]

SEMESTER III Code: 14443316/14443317

14443332

2 Hrs/Week

Credits 2

Objectives:

To inculcate entrepreneurial skill among the students.

UNIT – I: [6 Hrs]

Entrepreneur meaning – definition – characteristics – function


Entrepreneurship theories – Maslow’s – McClelland’s Need

Achievement theory – hierarchy theory – Leibenstein’s – Schumpeter’s –

Papanek and Harsis – Harvars School – Kirzner’s theory – Knight’s –

Mark Casson’s - Cochran - Max Weber theory – Hoselitz – theory of

Personal resourcefulness – Theory of Entrepreneurial supply.


Entrepreneurship career – positive-negative aspects -

Entrepreneurial competencies –


Entrepreneurial development programme – objective – Process –

phases

UNIT – V: [6 Hrs]

Institutions for EDP – NIESBUD – EDII – NAYE – TCO – NEDP –

NSTEDP – NISIET – Banks – SIDBI

TEXT BOOK:

01. Gorden, Natarajan, Entrepreneurship Development, Himalaya publishing House,

REFERENCES:

01. Ram Chandran, Entrepreneurship development Tata McGraw Hill, New Delhi

02. Khanka, S S. Entrepreneurship development S Chand & Company Ltd. New Delhi

03. C.B. Gupta and Srinivasan, Entrepreneurship development, S

Chand & Sons, New Delhi.

Core Subject MS OFFICE & TALLY Code: 14163401

SEMESTER IV 6 Hrs/Week

Credits 3

Objectives:

To improve the knowledge about the word, Excel, Access and powerpoint.

To enhance the theoretical ideas about the each topic.

127


Windows basics – Word – Creating documents – Saving a document

– Entering text – Selecting, moving, copying text – Cutting and pasting –

Finding and Replacing – Using undo and redo features – Spell checking –

Formatting text using special characters – Inserting dates, page numbers

– Inserting header and footer – Printing a document – Using tables and

Graphs - Mail Merge.


Excel – Starting excel – Work books and work sheets – Entering

work sheets data – Worksheet editing – cut, copy and paste – Inserting

and deleting cells, rows and columns – Using formulae – Data forms –

Creation of charts in excel – Saving work book – Using date and time –

Printing the worksheet.


Tally fundamentals – Key components of Tally – Creation of

companies – F11 : Features – F12 : Configuration – Classification of

accounts – Groups – predefined groups/Reserved groups – Managing

groups – Ledger accounts – Voucher entry – Default vouchers – Voucher

creation – Reports – Trial balance – Profit and loss accounts – Balance

sheet – Ratio analysis – Day book.


Inventory Vouchers – Stock groups – Stock categories – Stock items

– Units of measure – Stock valuation methods – Inventory details in

vouchers – Receipt note, Delivery note, Rejections & Stock summary –

Creating, altering and deleting purchase order and sales order – Credit

purchase and credit sales.


Taxation through Tally – Service tax – Special features –

Amendment in service tax – Payment of service tax – Activating service

tax in Tally – Creating service tax ledgers – TCS (Tax Collected at Source)

– List of specified goods – TCS in Tally – Tax Deducted at Source (TDS) –

Types – Different heads of income where TDS is deducted – TDS in Tally –

To account TDS for rent, Salaries and any advance payment to a party –

TDS reconciliation.

TEXT BOOK:

01. Sanjay Saxena, MS OFFICE 2000,

02. Dr.Namrata Agarwal, COMDEX TALLY 9 – COURSE KIT

REFERENCES:

01. A.K.Nadhani, K.K. Nadhani, Implementing Tally 9

02. Nellai Kannan, Tally 9

03. D.P.Nagapal, Mastering MS Office

128

Core Subject BANKING & FINANCIAL SERVICES Code: 14163402/

[Common for B.Com and B.Com IT Major Students] 14323402



To make the students to aware of different types of deposits offered by

banks.

To know the relationship exist between banker and customers.

To educate the students regarding, the proper drawing of the cheque.

To make the students to understand the lending procedures followed by

banks.


Commercial Banks – meaning - Functions of commercial banks:

Primary and subsidiary functions – credit creation – techniques of credit

creation – limitations – Role of Commercial banks in the development of

Indian Economy.


Reserve Bank of India – Functions – credit control measures:

quantitative and qualitative measures – RBI and rural credit – RBI and

Industrial finance – Recent Reforms in Banking Sector –Capital Adequacy

Norms – NPA – Provisions – Requirements – Post Reform Position -

Banking Ombudsman Scheme: objectives – powers and duties –

procedure for redressal of grievance and settlements by agreement,

recommendations and award.


Money market – meaning – objectives – importance – composition

of money market: call money market – commercial bills market –

discount market – acceptance market – Treasury bill market – money

market instruments: commercial papers – certificate of deposit – inter-

bank participation certificate – repo instrument – features of Indian

money market.


Merchant banking – meaning – functions of merchant bankers –

scope of merchant banking in India – problems of merchant bankers –

Mutual Funds – meaning – scope – classification of funds: on the basis of

execution and operation, on the basis of yield and investment pattern –

importance – mutual funds in India – reasons for slow growth of mutual

funds in India – discounting and factoring – meaning – definition –

functions – types of factoring: full service, with recourse, maturity, bulk,

invoice, agency and international factoring – advantages – forfaiting:

meaning and definition – working of forfaiting – benefits and drawbacks

of forfaiting – credit rating – definition – features – advantages –

129

determinants of credit rating: business factors, financial factors –

drawbacks of credit rating- credit rating agencies-CARE, ICRA.


E- Banking – Features – Traditional banking Vs e-banking – types –

mobile banking, phone banking, net banking( Features only) – ATM –

Features – Functions of ATM – advantages and disadvantages of ATM –

Credit Card – Debit Card – National Electronic Fund Transfer (NEFT) –

Real Time Gross Settlement (RTGS) – CTS – E-Pass Book (meaning and

features only).

TEXT BOOK:

01. Gorden E., and Natrajan K., Banking Theory, Law and Practice,

Himalaya Publishers, Bombay.

02. Gorden E., and Natarajan K., Financial Markets and Services,

Himalaya Publishers, Bombay

REFERENCES:

01. Desai Vasanth, Banking in India, Himalaya Publishers, Bombay.

02. Sundaram and Varsney., Banking Theory Law and Practice,

Sultan Chand and Sons, New Delhi.

03. Khan M.Y., Financial Markets and Institutions, McGraw-Hill, New

Delhi, 1992.

04. 04. Dr. S. Gurusamy, Financial Markets and Institutions, Tata

McGraw Hill Publication, New Delhi.

05. 05. Dr. S. Gurusamy, Banking Theory Law and Practice, Tata

McGraw Hill Publication, New Delhi.

Core Subject MANAGEMENT ACCOUNTING

[Common for B.Com and B.Com CA & B.Com IT Major Students]

SEMESTER IV Code: 14163403

14173403/14323403

4 Hrs/Week

Credits 3

Objectives:-

To improve the knowledge about the Management accounting for the

students.

To study the theoretical and conceptual aspects of each topic

To give practical applications towards modern business.

UNIT – I: [8 Hrs]

Management Accounting – Meaning – Definition – Objectives –

Relationship between cost, financial and management accounting.

Financial statement analysis and interpretation – Comparative

statements – Common–size statements – Trend analysis.


Accounting ratios – Their significance – Utility and limitations –

Analysis for liquidity, profitability and solvency.


Fund flow and cash flow analysis.

130


Marginal costing – Meaning – Objectives and advantages and

limitations – Break–Even Analysis – Calculation of PV Ratio [excluding

application of marginal costing techniques].


Standard costing – Meaning, Definition – Merits and Demerits –

Material and Labour variances [Simple Problem Only].

TEXT BOOK:

01.Pillai R.S.N., and Bagavthi V., Management Accounting, S.Chand and Sons, New Delhi.

REFERENCES: 01. Maheswari S.N., Management Accounting, Tata Mc Graw Company

Limited – Hill Publishing, New Delhi. 02. Khan and Jain, Management Accounting, Sultan Chand and Sons,

New Delhi.

Core Subject BUSINESS MANAGEMENT Code: 14163404



To enrich the knowledge of students about the principles and functions of

Management.

To highlight the importance of planning.

To improve the knowledge of students to become successful managers.


Management: Introduction – Meaning and definition – Principles of

Management – functions of Management – importance of Management -

Administration and Management – whether management is an art or

science.


Planning: Meaning of Planning, Definition – Characteristics of

planning – process of planning – Advantages and Limitations of planning.

Organising: Meaning – Definition - Characteristics of Organisation

and principles of Organisation – Forms of organisation.


Staffing: Introduction – Definition - functions of Staffing.

Recruitment : Meaning – Definition – sources of Recruitment.

Selection: Meaning - importance of Selection – stages of Selection

procedure. Kinds of test and kinds of interview.


Motivation: Meaning – Definition – importance of motivation – types

of motivation – Maslow’s need hierarchy theory – X theory and Y theory.

Leadership: Meaning – Definition –Leadership styles, Qualities of

Leadership.

131


Controlling: Meaning – Definition – steps in control process –

requirements of effective control system – techniques of control.

TEXT BOOK:

01. Ramasamy T., Principles Management, Himalaya Publishing

House, Mumbai 2008.

REFERENCES:

01. Prasad L.M., Principles and Practice of Management, Sultan

Chand and sons, New Delhi, 2001.

02. Dr Natarajan .K, Dr. Ganesan K.P., Principles of Management,

Himalaya Publishing House, Mumbai 2010.

Allied comm BUSINESS MATHEMATICS Code: 14163421/

[Common for B.Com and B.Com CA & B.Com IT Major Students] 14173421

SEMESTER IV 14323421

6 Hrs/Week


To familiarise with the mathematical application in business and to

introduce basic mathematical aptitude.


Elements of set theory – Definition – Symbols – Types of sets –

Union and Intersection – Venn Diagram – Operations of sets –

De-Morgan’s Law.


Indices – Positive – fractional – operations with power function –

logarithms – change of base formula – common logarithms and natural

logarithms – characteristic and mantissa – rules to write – practical

problems.


Commercial arithmetic – interest – simple – compound – normal

rate – effective rate – depreciation – present value – discounting of bills –

face value of bills – banker’s discount – banker’s gain – true discount –

normal due date – legal due date.


Theory of Probability – conditional probability – Bayes theorem –

mathematical expectations. Theoretical distribution – Binomial – Poisson

and Normal distribution.


Determinants – Properties – Product – Matrices – types – addition –

multiplication – Matrix Inversion – Solving a system of linear equation

using matrix inversion – rank of matrix – testing consistency of equation.

132

TEXT BOOKS:

01. Manoharan M., Elango C., Business Mathematics, Palani

paramount Publications , Palani.

02. Ranganath G K, Sampangiram C.S., Rajaram Y., A text book of

business Mathematics, Himalayas Publishers, Bombay.

REFERENCES:

01. Ajay Goel, Alka Goel, Taxman’s Mathematics and Statistics,

Taxman Allied Service, Pvt, Ltd., New Delhi.

02. Sanchetti D.E., .Kapoor V K, Business Mathematics, Sutan Chand

and Sons, New Delhi.

03. Wilson M, Business Mathematics, Himalaya Publications,

Bombay.

Note:

The questions should be asked in the ratio of 80 per cent for


Part – IV CONSUMERISM Code: 14463416/

Non-Major Electives [Common Course Offered by B.Com and B.Com IT] 14463432



To create awareness about the rights of Consumer, consumer protection

Act 1986, Consumer Protection councils, Redressal Forum to the Non –

Commerce students.

UNIT – I: [7 Hrs]

Consumerism – Meaning – Definition – Consumer exploitation –

Consumer Rights.


Need for Consumer protection – Measures for consumer protection

– Approaches to consumerism.


Consumerism in India – Consumer Guidance Society of India.


Consumer Protection Act 1986 – Objectives – Scope.

UNIT – V: [5 Hrs]

Consumer Protection councils – redressal forum under the Act and

their powers.

TEXT BOOK:

01. Pillai R.S.N., Modern Marketing, S.Chand and Co., New Delhi.

REFERENCES:

01. Dr. Gupta C., Dr. Rajan Nair N., Marketing Management, S.Chand

and Sons, New Delhi.

02. Francis Cherunnlam, Business Environment, Himalaya

Publishing House, New Delhi.

133

Part – IV PRESENTATION SKILLS Skill Based Elective [Common for B.Com and B.Com CA & B.Com IT Major Students] SEMESTER IV Code: 14443416/

14443417/

14443432

2 Hrs/Week Credits 2

Objectives:-

To make the students acquire presentation skills to the extent possible

though practical means essential for success in today’s corporate world.

UNIT – I: [6 Hrs]

Presentation – Meaning – Importance – Guidelines for effective

presentation.


Presentation skills – Significance – Steps in making successful

presentation.


Presentation materials – Need and importance – Articles –

Precautions in the use of presentation materials.


Role of Audience in presentation – Presentation skills to meet the

need of audience.

UNIT – V: [6 Hrs]

PowerPoint presentation – Role and significance – Do’s and Don’ts

in PowerPoint presentation.

REFERENCE: 1. www.authenticity consulting.com/Publications/Management/ Ms.

Publications_HTM.

Self Learning Course-Major SALESMANSHIP Code: 14803416

[Common for B.Com and B.Com IT Major Students]

SEMESTER IV Addl. Credits 4

Objectives:

To enhance the knowledge of students about salesmen job.

To create knowledge about the qualities and selection process of

Salesmen.

UNIT – I: Personal selling: Meaning – objectives of personal selling.

Salesmanship: Meaning – Definition, kinds of Salesmanship and kinds

of Salesman. Salesmanship an art or a science – selling Process.

UNIT – II:

Recruitment and Selection of Salesmen – Meaning of Recruitment

and selection - sources of recruitment – selection process – Duties of

Salesman – Qualities of a successful salesman.

UNIT – III:

Training of Salesmen – Meaning – Advantages –Aim and contents of

training. Training Methods.

http://www.authenticityconsulting.com/

134

UNIT – IV:

Remuneration of salesmen: Objectives of remuneration plan.

Essentials of a Good Remuneration plan.

UNIT – V:

Controlling of Salesmen: Meaning of control – steps in control –

methods of control.

TEXT BOOK:

01. Pillai R.S.N., and Bagavathi Modern Marketing- Principles and

practice, New Delhi – 2004.

REFERENCES:

01. Dr. Gupta C.B.and Dr. Rajan Nair .N., Marketing Management,

Sultan Chand and Sons, New Delhi, 2006.

02. Sontakki C.N., and Deshpande R.G., Salesmenship and

Advertising, Kalyani publishers, Ludhina, 1997.

135

B.Com.: Those who have joined from the academic year

2014-15 onwards under CBCS System

EVALUATION PATTERN

Internal : 25 Marks External : 75 Marks

INTERNAL:

Test – 20 (average of the better two of the three tests conducted)

Assignment – 5

Question Paper Pattern:

INTERNAL EXTERNAL

Part – A : 6 1 = 6

(Multiple Choice)

Part – B : 2 7 = 14

(Either /Or)

Part – C : 2/3 10= 20

*40

Part – A :10 1 = 10

(Multiple Choice)

Part – B : 5 7 = 35

(Either /Or)

Part – C : 3/510 = 30

75

* Internal test mark 40 will be converted to 20.

SBE & NME

INTERNAL EXTERNAL

Part – A : 3 1 = 3

(Multiple Choice)

Part – B : 1 7 = 7

(Either /Or)

Part – C : 1/2 10= 10

20

Part – A :15 1 = 15

(Multiple Choice)

Part – B : 3/5 10 = 30

Part – C : 2/415 = 30

75

The Assignment Component of any one of the subjects (except

Non-Major Electives and other Department Papers) in the III and IV

Semesters in UG COURSES (as decided by the Head of the Department

on Rotation Basis) should be in the form of REPORT (as per the

guidelines) on the HANDS ON EXPERIENCE GAINED by the students

from their:

Part-time job (or)

Self-Employment (or)

Making of Hand made Products (or)

Survey on Marketing of goods and services (or)

Maintenance and Servicing of Equipments (or)

How things Work (or)

Working Principles of Toys/gadgets…. Models (or)

Making of working Models using some Concepts

Students should maintain a work diary which should be monitored

by the course teacher guided by a Monitoring Committee of the

concerned department.

ANNEXURE 5 CHOICE BASED CREDIT SYSTEM STRUCTURE...

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