B.COM. (CORPORATE SECRETARYSHIP) DEGREE COURSE …

53
[Type text] B.COM. (CORPORATE SECRETARYSHIP) DEGREE COURSE SEMESTER I பகதி I - தமி செனைபகனைகழகபாடதிட அனைதஇளகனைபடபிககசபாதவாைத. (B.Com ,B.Sc, BBA,BCA அனைதமதைாமாடமாணவக) மதைாஆட- மதபரவ அைக -1 தமிஇைகியவரைா 1.நாடறபாடக,கனதக,கனதபாடக,பழசமாழிக, விடகனதக. 2.உனரநனடஇைகியவரைா ிகனதகதாறமவளெி திைகதாறமவளெி 3. கவினதஇைகியவரைா மரகவினதகதாறமவளெி தகவினதகதாறமவளெி 4. நாடகஇைகியதிதாறமவளெி (ிபதிகாரமததகாைநாடகவனர) அைக -2 1. வாசமாழிஇைகிய: நாடறபாடக தாைாட, காத, ஒபா 2.தனமபிதெிகனதக கடகதொமிபினள, செைமா, மைிதயதிர, ஆறகனரபினளயா, ஒரநாகழித. அைக -3 1.பாரதியா; காணிநிைதவட, நைததாவ ீனண 2.பாரதிதாெ; தமிகாத, தமிவளெி, எநாதளா? 3.கவிமணிததெியவிநாயகபினள: தவரைாத. அைக -4 1.ிபி : ..... 2.அதரகமா: கரடகளியானை 3. ஈதராடதமிழப: ஒரவசெ

Transcript of B.COM. (CORPORATE SECRETARYSHIP) DEGREE COURSE …

SEMESTER I

.
(B.Com ,B.Sc, BBA,BCA )
-
-1

1.,,,, .
2.

3.


4.
()
-2
1. :
, ,
2.
, , ,
, .
-3
1.; ,
2.; , , ?
3.: .
-4
2.:
3. :
[Type text]
4. . :
5. : 6. :
- 5
- 6
1.
2.
PROSE
Prescribed Text Book -1) Hindi GADYA MALA Ed: By Dr.Syed Rehamathulla
2) FUNCTIONAL HINDI AND LETTER WRITING
Prescribed Text Book – Prayojan moolak Hindi
UNIT -1
UNIT-2
3) Opening an A/C
4) Demi Official Letter
UNIT-3
UNIT-4
2) Transfer of an A/C
3) Missing of pass book /cheque leaf
4) Official Memo
UNIT -5
2) Complaints
UNIT-6
[Type text]
PART - I
FRENCH - I
FOUNDATION COURSE
PRESCRIBED TEXT BOOK:
Régine Mérieux & Yves Loiseau, Latitudes 1, Paris, Didier, 2017 (Units 1-6 only).
The following texts from the prescribed textbook:
Module 1- Unite1 - Salut!
Unite 5 - On se voit quand?
Unite 6 – Bonne idée!
Questions not to be asked from the Autoévaluation and Préparation au DELF
Paper setters to strictly adhere to the syllabus and ask questions only from the pages
included in the syllabus. Questions should cover the entire syllabus.
[Type text]
PART - II
ENGLISH - I
Text - Catalyst A Multilevel English Refresher by Anu Chitra Publications Rs. 95/-
Unit - I
Preparatory Lessons
1. Competition Matters - Suzanne Sievert
2. A Personal Crisis May Change History - Dr. A.P.J. Abdul Kalam
3. Why Preserve Biodiversity - Prof. D.Balasubramanian
4. A Call to Action - Adapted from Hillary Rodham Clinton's address.....
Unit - II
2. If You are Wrong Admit it - Dale Carnegie
3. Monday Morning - Mark Twain
4. The Unexpected - Robert Lynd
Unit - III
3. The Night of the Scorpion - Night of the Scorpion
4. The Death of a Bird - A.D. Hope
Unit - IV
Short Story
2. A Snake in the Grass - R.K. Narayan
3. Three Questions - Leo Tolstoy
4. The Gift of the Magi - O. Henry
Unit - V
Tense, Aspect, Auxiliaries (Primary and Modal), Negatives, Interrogatives Yes or No, Wh
Questions) Tag questions, completing the sentences, Common errors, Synonym, Antonym, Word
class, Use in sentences of words. (Refer to the Grammar exercises in the Text Book) and Part I
from Spring Board by Orient Black swan Pvt. Ltd Rs.105/-
Part -I from Spring Board by Orient Black Swan Pvt. Ltd Rs.95/-
Sound Right
Introduction to the Sounds of the English Language, Word Stress, Strong and Weak Forms,
Sentences Stress and Intonation, Voice Modulation.
[Type text]
PART III
UNIT – 1
Preparations of Final Accounts of a Sole Trading Concern – Adjustments – Closing Stock,
Outstanding and Prepaid items, Depreciation, Provision for Bad Debts, Provision for Discount
on Debtors, Interest on Capital and Drawings .
UNIT – II
Preparations of Receipt and Payments Accounts – Income and Expenditure Account and Balance
Sheet of Non Trading Organizations.
UNIT – III
UNIT – IV
– Insurance Claims – Average Clause (Loss of Stock only).
UNIT – V
Single Entry – Meaning, features, Defects, Differences between Single Entry and Double Entry
System – Statement of Affairs Method – Conversion Method.
REFERENCE BOOKS:
[Type text]
UNIT – I
Evolution of Company Law – Meaning and Characteristics of a Company – New concept in
modern company law - Comparative analysis and benefits of different business models - Illegal
Association – Lifting of Corporate Veil. Role and Importance of Company Secretary – Key
Managerial Personnel – Compliance Office – Compulsory Appointment – Qualification and
Disqualification - Powers, duties, and responsibilities of Secretary – Resignation and removal of
Company Secretary - Office in default.
UNIT – II
Incorporation of Company – Memorandum and Articles of Association – Provision for
Entrenchment - effect of registration - Commencement of business- Alteration of
Memorandum and Articles of Association - Doctrine of Constructive notice-Ultra vires and
Indoor Management - Duties of Company Secretary in the formation and Incorporation of
company.
UNIT – III
Prospectus – Matters to be stated in the prospectus – Offer of Securities for sale - Shelf
prospectus - Red hearing prospectus - Civil and Criminal Liability for mis-statement of
prospectus – Statement in lieu of prospectus – Punishment for Personation for acquisition of
securities – global depository receipt - Securities and Exchange Board - Powers to regulate issue
and transfer of Securities – Private placement - Role of secretary in the issue of Prospectus.
UNIT – IV
Share Capital – Meaning and Kinds – Alteration of Capital – Issue of further Capital, Rights
issue, Bonus issue, Private and Preferential allotment – rules and regulations relating to the issue
of capital - Role of Company Secretary in the issue of capital - Dematerialization and Re-
materialization of securities - Reduction of Share capital and the procedure there for – Buyback
of securities – Issue of share capital at a premium and discount – Rules relating to the same.
UNIT – V
Meaning of the term member and difference between a member and share holder and
contributory. How to become a member - rights and responsibilities of a member - Transfer and
Transmission of Shares ( including depository mode) – Nomination and its importance – Who
can be admitted as a member - Manner of becoming a member – Can a member be removed-
Statutory register to be maintained – Electronic mode.
REFERENCE BOOK:
1. Dr.B.Ravi – Company Law and Secretarial Practice (New Companies Act 2013).
[Type text]
UNIT – II
environment and external environments).
behaviour – need for study – consumer buying decision process – buying motives.
UNIT – IV
Marketing mix – meaning – introduction to stages for new product development – types-
introduction to product life cycle- product mix- price- pricing policy & methods place- channels
of distribution (levels) - channel members- promotion – communication mix – basic of
advertisement, sales promotion & personal selling.
UNIT – V
market research, MIS (management information system), marketing regulation.
REFERENCE BOOKS:
[Type text]
PART - IV
SOFT SKILLS
Unit I
Recap of Language Skills – Speech, Grammar, Vocabulary, Phrase, clause, sentence,
Punctuation.
Unit II
Fluency building
What is fluency – Why is fluency important – Types of fluency – Oral fluency – Reading
fluency– Writing fluency – Barriers of fluency – How to develop fluency.
Unit III
Principles of communication: LSRW in communication.
What is meant by LSRW Skills – Why it is important – How it is useful – How to develop the
skills?
Written communication – Generating ideas/ gathering data organizing ideas, Setting goals, Note
taking, Outlining, Drafting, Revising, Editing and Proof reading.
Non verbal communication – Body language, Signs and symbols, Territory/Zone, Object
language.
Recommended Texts:
1. Hewing, Martin. 1999. Advanced English Grammar: A Self-study Reference and practice
2. Book for South Asian Students. Reprint 2003. Cambridge University Press. New Delhi.
3. Lewis, Norman. 1991. Word Power Made Easy. Pocket Books.
4. Hall and Shepherd. The Anti-Grammar Book: Discovery Activities for Grammar
Teaching
7. Cotton, et al. Market Lader. Longman.
[Type text]
INTRODUCTION TO FINANCIAL MARKETS
UNIT – I
An Overview of Money Market – Indian Money Market – Constituents of Money Markets – Sub
Markets of Money Market – Is Indian Money Market underdeveloped? - Measures to improve
Indian Money Market – Defects in Money Market – Reforms in Money market.
UNIT – II
Constituents of Indian Capital market – Indian Stock market – Foreign Exchange market –
Government Securities Market - Depository and Dematerializations - Difference between Money
market and Capital market.

.
(B.Com ,B.Sc, BBA,BCA)
-
-1
2.
3.
-2
2.
3. ( 36 )
-3
1. ( )
2. ( )
3. ( 5 )
-4
-5
( )
-6
:, ,
, , , ,
…………..
PAPER – II
1) ONE ACT PLAY- Prescribed text book – AATHEKANKI Ed by Devendra ray
Ankur,Mahesh Anand
2) SHORT STORIES- Prescribed Textbook SWARNA MANJARI ed by D.R. Chitti
Annapurna
UNIT -1
2) Mukthidhan
4) Practice of Summary and Literary Evaluation Writing
UNIT-2
4) Practice of Summary and Literary Evaluation Writing
UNIT -3
2) Seb Aur Dev
4) Practice of Summary and Literary Evaluation Writing
UNIT-4
4) Practice of Summary and Literary Evaluation Writing
UNIT-5
[Type text]
PAPER - II
FRENCH -II
FOUNDATION COURSE
PRESCRIBEDTEXTBOOK:
Régine Mérieux & Yves Loiseau, Latitudes 1, Paris, Didier, 2017 (Units 7-12 only).
The following texts from the prescribed textbook:
Module 3- Unite7 –C’est où!
Unite 8–N’oubliez pas !
Unite 9–Belle vue sur la mer!
Module 4 – Unite10–Quel beau voyage!
Unite 11 –Oh ! joli !
Unite 12 - Et après !
Questions not to be asked from the Autoévaluation and Préparation au DELF
Paper setters to strictly adhere to the syllabus and ask questions only from the pages
included in the syllabus. Questions should cover the entire syllabus.
[Type text]
PART - II
ENGLISH - II
Unit - I Prose
2. The Lion and The Lamb - Leonard Clark
3. The Lady or the Tiger? - Frank R. Stockton
4. The Sky is the limit - Kalpana Chawla
Unit - II Poems
2. Gift - Alice Walker
4. Ode to the West Wind - P.B. Shelly
Unit - III Short Stories
3. The Model Millionaire - Oscar Wilde
4. The Dying Detective - Arthur Canon Doyle
Unit - IV One-Act Plays
2. The Dear Departed: A Comedy in ONE-ACT- Stanley Houghton
3. The Sherif's Kitchen - Ronald Gow
4. The Anniversary - Anton Chekkov
Unit - V Communicative Grammar
Refer to the Text Panorama and Part III from Spring Board by Orient Blackswan Pvt. Ltd Rs.105/-
Watch Your English
Prefixes and Suffixes.
Part -III from Spring Board by Orient Black Swan Pvt. Ltd Rs.95/- and Watch Your English
from Panorama Grammar, Framing Questions, Common errors, More Grammar, Word
Building: Prefixes and Suffixes.
UNIT – 1
UNIT – II
selling price – Treatment of expenses which cannot be allocated.
UNIT – III
UNIT – IV
Partnership Accounts – Admission of a Partner – Retirement of a Partner – Death of a Partner.
UNIT – V
Dissolution of partnership – Insolvency of a partner (application of Indian Partnership Act, 1932)
– Insolvency of all partners – gradual realization of asset and piece – meal distribution.
REFERENCE BOOKS:
2. T.S. Reddy &A.Murthy – Financial Accounting.
[Type text]
UNIT I
Human Resource Management - Nature and Scope of the HRM - Managerial and Operating
Functions - Difference between Personnel management and HRM – Human Resource Planning –
Recruitment – Selection – Methods of Selection – Use of various Tests – interview techniques in
Selections.
Development – Methods – Performance Appraisal – Methods – Promotions and Transfers.
UNIT III
UNIT IV
Management by Objectives – Environment of HRM - HRM as a Profession.
UNIT V
Human Resource Audit – Nature – Benefits – Scope – Approaches.
REFERENCE BOOKS:
[Type text]
BUSINESS COMMUNICATION
UNIT - 1
Analysis of business letter - Basic Principles in drafting - Appearance and layout - Letter style.
UNIT - II
Various types of business letters - letter of enquiry - quotations - Offers - Orders - Cancellation -
Complaints and Settlement.
Circular - Status enquries - collection Letters - Application for a situation - Letter of
recommendation - Reference Letters.
holders, Government Departments, Statutory Bodies - Office staff, customers and Public and
Directors.
UNIT - V
Report writing - Format - Report style and language – Report by individuals and committees -
Report on meeting - Speeches writing - Role of computers in Business Correspondence.
REFERENCE BOOKS:
2. Koralahalli - Bussiness Correspondence.
Unit-I
Formal and Informal Conversation – Conversation in the work place – Interviews – Public Speech –
Lectures.
listening barriers – Misconception about listening.
Unit – III
Reading Skill
Unit – IV
Writing skill
Note-making – CV’s – Report writing, copy writing, Agenda – Minutes – Circular – Essay writing
on any current issues – paragraph – Essay writing, Writing Research papers –
Dissertation.
Meaning of Business correspondence – Importance of Business Correspondence essential
qualities of a business letters. Different types of business letters – cover letter, thank you letters,
message through email and Fax, Acceptance letters, rejection letters, and withdrawal letters.
Recommended Texts:
2. McGraw – Hill. New Delhi.
3. SasiKumar. V and P.V. Dharmija. 1993. Spoken English: A Self-Learning Guide
4. Conversation Practice. 34th reprint. Tata McGraw – Hill. New Delhi.
5. Swets, Paul. W. 1983. The Art of Talking So That People Will Listen: Getting
[Type text]
FUNADAMENTALS OF INSURANCE
UNIT – I
Origin and history of Insurance – Meaning and definition of Insurance – Features of Insurance -
Principles of Insurance – Objectives and advantages of Insurance- Types of Insurance –
Insurance Organizations in India and their Profile - Insurance Regulatory and Development
Authority – its Duties and Functions.
UNIT – II
Meaning and Definition of Life Insurance – its Features – its Fundamental Principles - Types of
policies in Life Insurance – Meaning and Definition of Fire Insurance - its Features – its
Fundamental Principles – Types of policies in Fire Insurance - Meaning and Definition of
Marine Insurance - its Features – its Fundamental Principles - Types of Policies in Marine
Insurance.
2. M.N.Mish – Insurance – Principles and Practice.
[Type text]
SEMESTER III

.
(B.Com (cs), B.Sc)
-
-1
1.
2.
3.
-2
3. -
-3

-4
-5
-6
1.
2. , , , ,
,
,
,
………… .
[Type text]
PAPER - III
HINDI - III
Ancient poetry and introduction to hindi literature upto reetikaal
1) ANCIENT POETRY- Prescribed Text Book – Selections in Poetry (2007) Univ
Publication, Univ of Madras
2) INTRODUCTION TO HINDI LITERATURE ( Up to Reetikaal)- Prescribed Text Book
Hindi Sahithya Ka Itihas by RAMCHAN DRAA SHULKA
UNIT-1
2) Literary Trends of Veeragathakaal(Aadikaal)
3) Chand Baradai and his Works
4) Vidhyapathi and his Works
UNIT-2
3) Gyan Margi Shakha
UNIT-3
2) Literary Trends of Bhakthikaal- Prem Margi Shaka
3) Literary Trends of Bhakthikaal- Ram Bhakthi Shaka
4) Important Poets – 1 Joyasi and 2 Tulasidas
UNIT-4
4) Important Poet: Surdas
2) Literary Trends of Reethikaal
3) Important Poet : Bihari and his works
4) Bhushan and his works ,Ghananand and his works
[Type text]
PAPER -III
FRENCH- III
PRESCRIBEDTEXTBOOK:
Goyal Publisher &DistributorsPvt Ltd, 2017
The following grammar components are chosen from the prescribed textbook:
Les pronoms relatifs
Le passé composé
Les feuilles mortes
Le vrai Père
Une visite inattendue
L’hiver
Le Libraire
Paper setter to strictly adhere to the syllabus and ask questions only from the pages
included in the syllabus. Questions should cover the entire syllabus
[Type text]
PART- III
ENGLISH -III
Unit - I
3. About "An Inconvenient Truth" - Davis Guggenheim
4. A Speech - N.R. Narayana Murthy
5. A Speech - Barack Obama
6. Unity of Minds - A.P.J. Abdul Kalam
Unit - II
2. A Different History - Sujata Bhatt
3. Digging - Seamus Heaney
5. Ozymandias of Egypt - Percy Bysshe Shelly
6. Leave this Chanting and Singing and Telling of Beads - Rabindranath Tagore
Unit - III
Short Stories
4. After Twenty Years - O. Henry
5. Two Gentlemen of Verona - A.J. Cronin
6. The Avenger - Anton Chekhow.
Unit - IV
5. Gertrude Elion
6. Vikram Sarabhai
7. Charles Chaplin
8. Wangari Maathi
Grammar
Refer to the exercises given in the text and Part -V from Spring Board by Orient Black
swan Pvt. Ltd Rs.105/-
Face-to-Face-Preparing for an Interview, Win the Game of Life, The First Written Encounter:
Writing Skills.
[Type text]
PART- III
UNIT-I
Shares – kinds of shares - Issue of Shares – Prorataallotment – Forfeiture - Reissue –Sweat
Equity shares – Rights issue – Underwriting of Shares – Firm underwriting.
UNIT–II
Preferences shares – Types of Preference Shares – issue and Redemption of preference shares –
conditions for Redemption - Redemption out of Capital – Redemption out of profits – Capital
redemption Reserve – Bonus issue – Buy Back of shares.
UNIT–III
Debentures – Kinds- Issue of Debentures at par – premium – Discount – Loss on issue of
Debentures – Conversion of Debentures –Redemption of debentures – Sinking fund Account –
Purchase and cancellation of own debentures – Cum-interest and Ex-interest quotations.
UNIT – IV
UNIT – V
Preparation and presentation of Company Final Accounts – legal provisions – Format of Balance
Sheet – Format of Profit and loss account – Preparation of balance sheet and Profit and loss
account with Simple adjustments – Managerial Remuneration.
REFERENCE BOOKS:
[Type text]
UNIT – I
BORROWING POWERS
Methods of raising funds – Powers of the Board and Shareholders – Deposit versus Debentures –
rules and regulations relating to raising funds through deposits and debentures – Kinds of
Debentures - Creations of Charge – modification and satisfaction of charge – Role and
Responsibilities of Company Secretary – Difference between Share and Debenture and its
holder.
Board – Directors – Kinds of Directors-Requirements of Woman Director and importance of
Independent Director – Director Identification Number and its significance- Qualification and
Disqualification- Retirement – Resignation- Removal and Vacation of office of Director.- Duties
of Directors-Code of Conduct – - Key Managerial Personnel – Whole time key managerial
personnel – Appointment and Remuneration.
Board Meeting – Committee Meeting- Mandatory Committees and its importance- role and
Composition – Powers of the Board and Video Conference – Notice, Agenda and Minutes – Role
of Company Secretary.
Shareholders Meeting – Kinds of Meetings and the Compliance of Legal requirement –
Electronic Voting – Postal Ballot- Role of Company Secretary - Rules relating to general
meetings - Kinds of Resolutions.
DIVIDENDS, ACCOUNTS AND AUDIT
Declaration and Payment of dividend and the legal procedure and compliance requirement.
Appointment of auditors – Internal and Branch audit, Statutory audit, Secretarial Audit-
Importance- Eligibility, Qualification and Disqualifications – Remuneration – Powers and
Duties- prohibited Services – Auditors report.
UNIT – V
WINDING UP
REFERENCE BOOKS:
1. Dr.B.Ravi – Company Law and Secretarial Practice (New Companies Act 2013).
[Type text]
Statistical data – Primary and Secondary – Collection of Primary Data – Direct Personal, Indirect
Oral, Mailed Questionnaire and Schedule Methods – Collection of Secondary Data.
UNIT – II
Classification and Tabulation of Data – Types and Importance – Presentation of Data including
Diagrammatic and Graphical methods – Bar Diagram, Pie Diagram, Histogram and Ogive.
Frequency Distribution – Frequency Table – Structure and Formation – Discrete and Continuous
Series.
Measures of Central Tendency / Averages – Arithmetic Mean, Median, Quartiles, Mode,
Geometric, Harmonic Mean, Combined Mean and Weighted Mean.
UNIT – IV
Measures of Dispersion – Range, Quartile Deviation, Mean Deviation and Standard Deviation.
UNIT – V
Measures of Skewness – Meaning, Definition and Types – Karl Pearson’s coefficient of
Skewness and Bowley’s Coefficient of Skewness.
REFERENCE BOOKS:
Objective
The major objective in introducing the course is to impart hands on training to students in
Microsoft Office essentials like MS Word, MS Excel and MS Access. The course is basic course
offered at two levels exclusively meant for students who have no computer knowledge. Course is
designed as a practical oriented course and not for chalk and board teaching.
Pre- requisite : NIL
Systems – DOS, LINUX, UNIX, Windows ; Programming – Overview, need and skills;
Networking Basics; Virus; Hacking.
Unit 2
Word processing - Operating of word documents like open, close, save, print ; Editing Text –
tools, formatting , bullets, layout ; Navigating word – Keyword, mouse, document formatting ;
paragraph alignment - indentation, headers, footers, numbering; printing – preview, options.
Unit 3
File Management – Importance of file management, backing of files, files and folders- editing,
deleting, retrieving, renaming, subfolders; Manipulating windows – minimize, maximize; power
point basics- terminology- templates, viewing.
Unit 4
Spreadsheets – MS Excel – opening, entering text and data, formatting, navigating; Formulas-
entering, handling and copying; charts- creating, formatting and printing, header and footer,
centering of data; printing.
sending messages
Note – Unit 2 -5 are to be taught as practical with hands on experience
[Type text]
1. Introduction to Computers – Peter Norton, Tata McGraw-Hill, India
2. Microsoft 2003 – Jennifer Ackerman Kettel et al., Tata Mc-Graw Hill, India
3. Working In Microsoft office 2006– Ron Mansfield , Tata Mc-Graw Hill, India
Examinations :
1. Sessional tests could be based on Theory and practical
2. End semester is based on practical examination only
[Type text]
ENVIRONMENTAL STUDIES
Scope and importance; concept of sustainability and sustainable development.
Unit 2
Ecosystem (2 lectures)
What is an ecosystem? Structure and function of ecosystem; Energy flow in an ecosystem:
Food chains, food webs and ecological succession, Case studies of the following ecosystem:
a) Forest ecosystem
b) Grassland ecosystem
c) Desert ecosystem
Unit 3
Land resources and landuse change: Land degradation, soil erosion and desertification.
Deforestation : Causes and impacts due to mining, dam building on environment, forests,
biodiversity and tribal populations.
Water : Use and over –exploitation of surface and ground water, floods, droughts, conflicts over
water ( international and inter-state).
Energy resources : Renewable and non renewable energy sources, use of alternate energy
sources, growing energy needs, case studies.
Unit 4
Levels of biological diversity: genetics, species and ecosystem diversity, Biogeographic zones of
India: Biodiversity patterns and global biodiversity hot spots
India as a mega- biodiversity nation, Endangered and endemic species of India.
Threats to biodiversity : Habitat loss, poaching of wildlife, man- wildlife conflicts, biological
invasions; Conservations of biodiversity : In-situ and Ex-situ Conservation of biodiversity.
Ecosystem and biodiversity services: Ecological, economic, social, ethical, aesthetic and
Informational value.
[Type text]
Unit 5
Environmental pollution: types, causes, effects and controls: Air, Water, soil and noise Pollution.
Nuclear hazards and human health risks
Solid waste management: Control measures of urban and industrial waste
Pollution case studies.
Environmental Policies & Practices ( 8 lecturers)
Climate change, global warming, ozone layer depletion, acid rain and impacts on human
communities and agriculture
Environment Laws: Environment Protection Act, Air (Prevention & Control of Pollution) Act;
Water (Prevention and Control of Pollution ) Act; Wildlife Protection Act; Forest Conservation
Act. International agreements: Montreal and Kyoto protocols and Convention on Biological
Diversity (CBD).
Nature reserves, tribal populations and rights, and human Wildlife conflicts in Indian context.
Unit 7
Human population growth, impacts on environment, human health and welfare.
Resettlement and rehabilitation of projects affected persons; case studies.
Disaster management: floods, earthquake, cyclone and landslides.
Environmental movements : Chipko, Silent Valley, Bishnois of Rajasthan.
Environmental ethics : Role of Indian and other religions and cultures in
environmentalconservation.
Unit 8
Field Work (6 lectures)
Visit to an area to document environmental assets: river / forest/ flora/ fauna etc.
Visit to a local polluted site – Urban / Rural/ Industrial/ Agricultural.
Study of common plants, insects, birds and basic principles of identification.
Study of simple ecosystem- pond, river, Delhi Ridge etc.
(Equal to 5 Lectures)
1. Carson , R. 2002.Slient Spring, Houghton Mifflin Harcourt.
2. Gadgil , M.,& Guha, R. 1993.This Fissured Land: An Ecological History of India. Univ.of
California Press.
[Type text]
SEMESTER IV

.
(B.Com (cs), B.Sc)
-
-1
-2

3. : 6, 37, 51
4. : 7, 122, 155
5. : 89, 109, 204
-3


-4
-5
:,
: , : ,
-6
1.
2.
[Type text]
HINDI – IV
PAPER - IV
AADHUNIK KAAL
Publication, Univ of Madras
2) INTRODUCTION TO HINDI LITERATURE (Up to Aadhunik Kaal)-
Prescribed Text Book Hindi Sahithya Ka Itihas by RAMCHAN DRAA SHULKA
UNIT -1
1) Aasha
UNIT-2
UNIT-3
UNIT-4
SHORT STORIES –One Act Play ,Kahani ka ithihas , Upanyas ka ithihas
UNIT-5
varma, Sumitranandan Panth, Ramdhari Singh,Mohan Rakesh,Premchand ,Jaineyndar Kumar.
[Type text]
PAPER IV
FRENCH IV
FOUNDATION COURSE
PRESCRIBEDTEXTBOOK:
Goyal Publisher &DistributorsPvt Ltd, 2017
The following grammar components are chosen from the prescribed textbook:
Le passé simple
Temps du passé - Emplois (le passé composé, limparfait, le passé simple, le plus-que-
parfait)
L’expression du but
L’expression de la condition et de lhypothèse
The following texts from the prescribed text book
Décadi et son grand-père
Une mauvaise nouvelle
Le Horla
Paper setters to strictly adhere to the syllabus and ask questions only from the pages
included in the syllabus. Questions should cover the entire syllabus.
[Type text]
PART II
PAPER IV
ENGLISH IV
Text - Six One - Act Plays by Pavai Publications Rs.50/-
Gifts to Posterity by Anu Chithra Publishers (the collection which has got six short stories
only) Rs. 32/-
Building Competency A Course in Reading and Writing English by Maruthi Publications. Rs.
50/-
3. Wurzel-Flummery - A.A. Milne
6. Five at "The George" - Stuart Ready
Unit - II
Short Stories
4. Open Window - Munro (Saki)
5. Some Words with a Mummy - Edgar Allan Poe
6. The Ant and the Grasshopper - Somerset Maugham
Unit - III
Scenes from Shakespeare:
2. Julius Ceaser - Antony's Funeral Oration
3.* Macbeth - Line from Sleep Walking Sign
*Instead of Macbeth- line from Sleep Walking Sign the following Amendment occurs w.e.f.
2016-17(batch of candidates admitted to the course from the academic year 2015-16):-:-
[Type text]
Competency Prose:
2. The Last Clock - James Thurber
3. How far is the River - Ruskin Bond
Unit - IV
2. Précis Writing
5. Report Writing.
Part II and Part IV from Spring Board can be used for Class room exercises to enhance the
students' communicative and presentation skills.
[Type text]
PART - III
UNIT – I
Amalgamations – meaning – types - AS 14 – Conditions - Amalgamation in the nature of
Merger – Amalgamation in the nature of purchase – Pooling of interest method – Purchase
method – Calculation of purchase consideration – Entries in the books of Transferor and
Transferee company (intercompany investments excluded).
UNIT – II
UNIT – III
receipts and payments.
Goodwill - meaning – factors – Methods of calculation – Simple average profit – Weighted
Average profit – Calculation of Adjusted profit – Calculation of Average capital employed –
Normal profit - Super profits method – Capitalization method - Annuity methods – Sliding
scale method.
UNIT –V
Valuation of shares – need – methods – Net asset basis or Intrinsic value method - Yield
method – valuation based on rate of dividend – valuation based on rate of earnings - valuation
based on price earnings ratio – Capitalizations factor – Valuation based on productivity factor
– Fair value of shares.
[Type text]
UNIT – I
MANAGEMENT
Importance - Definition – Nature and Scope of Management process - Role and Functions of
a Manager – Levels of Management – Development of Scientific Management and other
Schools of Thought and approaches.
UNIT – II
Nature – Importance – Forms – Types – Steps in Planning – Objectives – Policies –
Procedures and Methods – Nature and Types of Policies – Decision-making – Process of
Decision-making –Types.
UNIT – III
Types of Organizations – Organization Structure – Span of Control and Committees -
Departmentalization – Informal Organization.
Monetary and Non- Monetary Incentives.
UNIT – V
Controlling – Meaning and Importance – Control Process.
REFERENCE BOOKS:
2. C.B.Gupta – Business Management.
[Type text]
Diagram, Karl Pearson’s Coefficient of Correlation – Spearman’s RankCorrelation.
UNIT – II
UNIT – III
Time Series Analysis – Meaning, Need and Components of Time Series – Different Methods
– Simple Average Method – Free hand, Semi Average, Moving Average and Least Square
Method – Seasonal Indices.
UNIT – IV
Index Numbers – Definition, Usage, Methods of construction of Index Numbers – Types –
Unweighted and Weighted Index Numbers.Simple, Aggregate, Price Relatives Methods –
Lasperyres, Paasche’sBowley’s and Fisher’s Index Numbers – Time and Factor Reversal
Tests – Cost of Living Index.
UNIT – V
Expansion methods.
REFERENCE BOOKS:
Objective
The major objective in introducing the course is to impart hands on training to students in
Microsoft Office essentials like MS Word, MS Excel and MS Access. The course is basic
course offered at two levels exclusively meant for students with no computer knowledge.
Course is designed as a practical oriented course and not for chalk and board teaching.
Pre- requisite
Unit 1
and using styles; Templates – modifying, attaching and controlling; Tables and columns -
creating, manipulating and formulating; mail merge; labels- creating
Unit 2
Data Management – MS Access - Introduction, concepts and terms; database and tables-
creating, data types, editing fields, renaming, resizing of fields, finding, sorting and
displaying of data –printing
Spreadsheets – MS Excel – Worksheets – moving, copying, sorting, inserting of cells, rows,
columns; Charts – creating, editing, adding, rotating, printing, deleting and controlling;
graphics- creating and placing, drawing lines and shapes; using multiple worksheets ; printing
Unit 4
text and paragraphs, inserting tables and charts; Presentation through slides, handouts and
printing.
Unit 5
Graphics and Multimedia - Clip art – create and insert; shapes- draw, insert and copy; create
a flow
Note – Unit 1 -5 are to be taught as practical with hands on experience
[Type text]
1. Introduction to Computers – Peter Norton, Tata McGraw-Hill, India
2. Microsoft 2003 – Jennifer Ackerman Kettel et al., Tata Mc-Graw Hill, India
Examinations :
1. Sectional tests could be based on Theory and practical.
2. End semester is based on practical examination only.
[Type text]
SEMESTER - V
UNIT I
Accounting vs. Cost Accounting - Management Accounting vs. Financial Accounting.
Analysis and interpretation of Financial Statements, nature, objectives, and tools – methods -
Comparative Statements, Common Size Statement and Trend Analysis.
UNIT II
profitability, turnover, Computation of ratios – Preparation of Balance sheet.
UNIT III
Funds – meaning – schedule of changes in working capital – Funds from operation – Fund
flow Statement – AS 3 – Cash flow from Operating Activities - Direct Method – Indirect
Method – Investment Activities – Financing Activities - Cash Flow Statements – (Simple
problems Only).
UNIT IV
Budget and budgetary control- meaning, objectives, merits and demerits - types of budgets-
production, cash and flexible budgets.
UNIT V
CVP Analysis - Break-Even Analysis - Break Even Chart.
REFERENCE BOOKS:
2. T.S. Reddy &Y. Hari Prasad Reddy.
[Type text]
UNIT-I
INTRODUCTION
Salient features of SEBI Act 1992 & Securities Contract Regulation Act - SEBI Guidelines
relating to the functioning of the New Issue Market - SEBI Guidelines for Disclosure and
Investor Protection.
STOCK MARKET
Primary and Secondary Markets; Role and Functions of New Issue Market; Methods of
Floatation, Pricing of Issues, Promoters Contribution, Offer Documents, Underwriting of
Issues and Allotment of Shares, Appointment and Role of Merchant Bankers, Underwriters,
Brokers, Registrars, Lead Managers and Bankers.
UNIT-III
Meaning, Functions, Importance and Limitations; Mechanics of Stock Market Trading-
Different Types of Orders, Screen Based Trading and Internet Based Trading; Settlement
Procedure; Types of Brokers; Listing of Securities in Indian Stock Exchanges - classification
and listing of securities.
TRADING PATTERN IN OTCEIAND NSE
Meaning, Significance and Functions, Procedure of Listing and Trading on OTC; NSE-
Functioning and Trading Pattern in NSE-Capital Market Segment; Security Market Indicators
- Need and Importance; BSE Sensex, NSE, NIFTY and other Index Numbers.
UNIT-V
Meaning and Significance; SEBI Guidelines and other Regulations Relating to Demat
Trading; Procedure of Demat Trading; Role of Depositories and Custodial Services.
Introduction, definitions, types, risks involved, performance evaluation and SEBI regulations
for mutual funds.
REFERENCE BOOKS:
1. Gupta, L.C. : Stock Exchange Trading in India; Society for Capital Market Research
and Development, Delhi.
2. Raghunathan V: Stock Exchanges and Investments; Tata McGraw Hill, New Delhi.
[Type text]
UNIT I
BASIC CONCEPTS
Income Tax Act 1961 & relevance of Finance Act – Definition of important terms – Income,
Person, Assessee, Assessment Year and Previous Year – Broad features of Income
RESIDENTIAL STATUS, INCIDENCE OF TAX & BASIS OF CHARGE
Taxable entities – Classification of Residential Status of taxable entities - Residential Status –
Individual, firm, AOP, HUF and Companies – Incidence of Tax.
EXEMPTED INCOMES
Classification of exempted incomes – Incomes excluded from total income – Income forming
part of total income but exempted from Tax.
UNIT II
Different forms of salary – Provident Funds – Allowances – Perquisites – Other items
included in Salary – Qualifying amount for deduction u/s 80(c).
UNIT III
INCOME FROM HOUSE PROPERTY
Computation of Income from House Property – Let-out house – Self occupied house –
Deduction allowed from house property – Unrealized rent – Loss under the head house
property.
Introduction – Computation of profits and gains of business and profession – Admissible
deductions – Specific Disallowances – Depreciation – Loss under the head business and
profession.
Income tax authorities – procedure for assessment – PAN (Permanent Account Number) –
Types of assessment.
1. Dr. Vinod K Singhania& Dr. KapilSinghania - Income Tax.
2. T.S. Reddy & Dr. Y. Hari Prasad Reddy - Income Tax theory, law and practice.
3. V.P.Gaur&D.B.Narang - Income Tax law and practice.
[Type text]
UNIT I
Meaning of Law – Sources of Law – Classification of Contract – Express & Implied – Valid,
Void & Voidable Contracts – Executed &Executory Contracts – Unilateral & Bilateral
Contracts.
Structure and Formation of Contract – Essential Elements of Contracts – Consensus-ad –idem
– Offer – Acceptance – Lawful Consideration- Capacity of parties – Free Consent – Mistake
– Misrepresentation – Fraud – Coercion – Undue influence – Lawful Objects – Discharge of
Contracts – Remedies for Breach of Contracts.
UNIT III
Contract of Guarantee – Revocations of Continuing Guarantee – Surety’s Liability – Rights
of Surety – Discharge of Surety from Liability – Bailment – Pledge.
UNIT IV
Contract of Agency – Essentials – creation of agency – Kinds of Agents – Agent Authority –
Duties and Rights of Principal – Agent when personally liable – Delegations of Authority –
Sub-Agent – Substituted Agent – Termination of Agency – Irrevocable Agency.
UNIT V
Law of Sale of Goods – Definition – Sale and Agreement to Sell – Sale and Hire-Purchase –
Conditions & Warranties – Duties & Rights of Buyer & Seller – Right of Unpaid Seller –
Auction Sale.
REFERENCE BOOKS:
3. M.C.Shukla – Mercantile Law.
Entrepreneur - Classification of Entrepreneurs - Factors influencing Entrepreneurship -
Functions of Entrepreneur.
Industries Service Institute - All India Financial Institutions (IDBI, IFCI, ICICI, IRDBI.).
UNIT III
PROJECT MANAGEMENT
Study - Marketing, Finance, Technology & Legal Formalities - Preparation of Project Report
Tools of Appraisal.
UNIT V
ECONOMIC DEVELOPMENT & ENTREPRENEURIAL GROWTH
Role of Entrepreneur in economic growth - strategic approaches in the changing economic
scenario for Small-Scale Entrepreneurs – Networking - Niche play, Geographic
Concentration, Franchising / Dealership - Development of Women Entrepreneurship.
REFERENCE BOOKS:
3. Dr. C.B. Gupta & Dr. S.S. Khanka- Entrepreneurship & small business.
[Type text]
(Effective from the Academic Year 2012-2013)
Objective
Values are socially accepted norms to evaluate objects, persons, and situations that
form part and parcel of sociality. A value system is a set of consistent values and measures.
Knowledge of the values are inculcated through education. It contributes in forming true
human being, who are able to face life and make it meaningful. There are different kinds of
values like, ethical or moral values, doctrinal or ideological values, social values and
aesthetic values. Values can be defined as broad preferences concerning appropriate courses
of action or outcomes. As such, values reflect a person’s sense of right and wrong or what
“ought” to be. There are representative values like, “Equal rights for all”, “Excellence
deserves admiration”. “People should be treated with respect and dignity”. Values tend to
influence attitudes and behavior and help to solve common human problems. Values are
related to the norms of a culture.
Unit I
Value education-its purpose and significance in the present world – Value system – The role
of culture and civilization-Holistic living – Balancing the outer and inner – Body, Mind and
Intellectual level- Duties and responsibilities.
Unit II
Salient values for life- Truth, commitment, honesty and integrity, forgiveness and love,
empathy and ability to sacrifice, care, unity , and inclusiveness, Self esteem and self
confidence, punctuality – Time, task and resource management – Problem solving and
decision making skills- Interpersonal and Intra personal relationship – Team work – Positive
and creative thinking
Human Rights – Universal Declaration of Human Rights – Human Rights violations –
National Integration – Peace and non-violence – Dr. A P J Kalam’s ten points for
englightened citizenship – Social Values and Welfare of the citizen – The role of media in
value building.
Unit IV
Environment and Ecological balance – interdependence of all beings – living and non-living.
The binding of man and nature – Environment conservation and enrichment.
[Type text]
Unit V
Social Evils – Corruption, Cyber crime, Terrorism – Alcoholism, Drug addiction – Dowry –
Domestic violence – untouchability – female infanticide – atrocities against women-
How to tackle them
2003
2. Chakravarthy, S.K. : Values and ethics for Organizations:Theory and Practice, Oxford
University Press, New Delhi , 1999.
3. Satchidananda, M.K.: Ethics, Education, Indian Unity and Culture, Ajantha Publications,
Delhi, 1991
4. Das, M.S. & Gupta, V.K. : Social Values among Young adults: A changing Scenario, M.D.
Publications, New Delhi, 1995
5. Bandiste, D.D.: Humanist Values: A Source Book, B.R.Publishing Corporation, Delhi,
1999
UNIT - I
COST ACCOUNTING
Definition, meaning and objectives- Advantages and Importance- Distinction between Cost
and Financial Accounting - Elements of Cost and Preparation of Cost Sheets and Tenders.
UNIT - II
MATERIALS
Stores record- purchase records- purchase order- Goods received note- Bin card- Stores
Ledger - Inventory Control- ABC Analysis – Economic Ordering Quantity – Maximum,
Minimum and Reordering levels – Methods of Pricing Issues - Perpetual Inventory System.
UNIT - III
LABOUR
Importance of Labour Cost Control- Various Methods of Wage Payments - Calculation of
Wages - Methods of Incentives (Bonus) Schemes - Recording Labour time- Treatment of
“OVER TIME” and “IDLE TIME”- Labour Turn Over (L.T.O).
UNIT – IV
Definition and Meaning of Overheads – Classification – Apportionment of Overheads –
Redistribution (Secondary Distribution) – Absorption of Overheads including “Machine Hour
Rate”.
Unit Costing – Job Costing ( Excluding Contract Costing )– Process Costing – Simple
Process Accounts ( Excluding Inter Process Profits and Equivalent Production, Joint Product)
– Operation and Operating Costing.
2. S.N.Maheshwari – Cost & Management Accounts
3. T.S. Reddy and Y. Hari Prasad Reddy – Cost Accounting
[Type text]
UNIT I
Definitions – Health – Safety – Welfare – Working Hours of Adults – Employment of
Women – Employment of Young Persons – Leave with Wages.
UNIT II
Definitions – Authorities under the Act – Reference of Disputes – Procedures and
Powers of Authorities – Strikes and Lock-outs – Lay-off & Retrenchment – Special
Provisions relating to Lay-off, Retrenchment & Lock-outs.
UNIT III
THE WORKMEN COMPENSATION ACT 1923
Need for the Act – Scope & Coverage of the Act – Definitions – Employer’s liability
for Compensation (Section 3) including Theory of Notional Extension & Occupational
Diseases – Defences available to Employer – Amount & Distribution of Compensation –
Notice & Claim – Medical Examination - Obligations & Rights of Employers & Employees -
Schedules to the Act.
Objects-definitions-ESI corporation, functions- contribution and recovery- benefits-
penalties for false claim.s
1952
offences.
UNIT I
CAPITAL GAINS
Capital Assets – Meaning and Kinds – Procedure for computing Capital Gains – Cost
of Acquisition – Exemption of Capital Gains – Loss under head Capital Gains.
UNIT II
INCOME FROM OTHER SOURCES
Income chargeable to tax under the head Income from Other Sources – Dividends – Interest
on Securities – Casual Income – Other Incomes – Deduction from Income from Other
Sources – Loss under the head Other Sources.
UNIT III
AGGREATION OF INCOME
Provisions relating to income of other persons to be clubbed in Assessees Total Income –
Income of minor Child – Deemed Incomes.
SET-OFF AND CARRY FORWARD OF LOSSES:
Provisions relating to Set-off & Carry forward and Set-off of Losses.
UNIT IV
DEDUCTIONS FROM GROSS TOTAL INCOME:
Deductions in respect of certain payments – Deduction in respect of income (Deductions
applicable to Individuals only).
ASSESMENT OF INDIVIDUALS
Assessment of Individuals – Tax rates – Computation of Tax liability of Individuals.
REFERENCE BOOKS:
1. Dr. Vinod K Singhania& Dr. KapilSinghania - Income Tax.
2. T.S. Reddy & Dr. Y. Hari Prasad Reddy - Income Tax theory, law and practice.
3. V.P.Gaur&D.B.Narang - Income Tax law and practice.
[Type text]
UNIT - I
Direct and Indirect Taxes – Features of Indirect Taxes - Genesis of GST in India – Concept
of
GST – Need for GST in India – Framework of GST as introduced in India – Benefits of GST.
UNIT - II
Concept of Supply (Section 7 of CGST Act) – Composite and Mixed Supplies (Section 8 of
CGST Act) – Interstate Supply (Section 7 of IGST Act) – Intra State Supply (Section 8 of the
IGST Act) - Time of Supply (Section 12 & 13 of CGST Act) – Value of Supply (Section 15
of CGST Act.)
UNIT - III
Levy and collection of CGST & IGST – Composition levy - Input Tax Credit – Eligibility
and conditions – Registration – Persons liable for registration – Compulsory registration –
Procedure for registration- Amendment of registration- Cancellation of registration.- Tax
invoice, Credit and Debit Notes.
UNIT – IV
The Customs Act, 1962 - Definitions- Territorial Waters of India, High Seas, Indian Customs
Water- Levy and Collection of Customs duty - Types of Custom Duties, Valuation of goods.
UNIT- V
REFERENCE BOOKS:
1. GST and Customs Law – V.Balachandran – Sultanchand& Sons New Delhi
2. GST - Law & Practice: Dr. B.G. Bhaskara, Manjunath. N & Naveen Kumar IM,
3. Indirect Taxes – Datey – Tax man publications
[Type text]
ELECTIVE PAPER II – INSTITUTIONAL TRAINING
Supervised Institutional Training shall be an integral part of B.Com (Corporate
Secretaryship) Degree Course. It is a sort of job testing programme designed to bridge the
gap between theory & practice and create a natural interest in the practical aspects of the
Company Secretaryship so as to stimulate trainee's desire to face its challenges and problems.
The training should be given under the joint supervision and guidance of the Training
Officer of the Institution and Faculty member of Corporate Secretaryship of the college. The
details of the training given and the assessment of each student in that regard should be fully
documented.
The duration of the training shall be for a period of 30 days during the third year. The
training shall broadly relate to:
a. Office Management.
b. Secretarial Practice.
The training relating to Office Management may be designed to acquaint the trainees
with:
1. Company's activities, organization structure, departments and authority relationship.
2. Study of layout, working conditions, office maintenance, safety and sanitary
conditions.
3. Study of the Secretarial service, communication, equipments, postal and mailing
services and equipments.
4. Acquaintance with office machines and equipments and accounting, machines.
5. Acquaintance with filing department, sales, purchases, sales accounts, salary,
administration and personnel departments.
The training pertaining to Secretarial Practice shall be on all aspects of the, functions
of a corporate secretary.
The following types of organizations may be selected for the training:
1. Public Limited Companies (Both Industrial and Commercial).
2. Statutory bodies, Public Enterprises and Public Utilities like L.I.C., ElectricityBoard,
Housing Board and Chambers of Commerce, Cooperative Societies andbanks.
3. Office Equipment Marketing Organizations.
4. Office of a Practicing Chartered Accountant, Cost Accountant or Company Secretary.
In view of the objective of the course to prepare the students to become professionals
like Chartered Accountants, Cost Accountants and Company Secretaries, it is proposed to
give on the job training with Practicing Chartered Accountants, Cost Accountants or
Company Secretaries. For Institutional training the students may either select to go to a
company or to a practicing professional.
[Type text]
The paper on Institutional Training shall carry hundred marks and Internal and
External Viva-Voce based on a report submitted by the candidate, under the guidance of the
faculty member of the respective colleges assisted by the training officers of the Institutions
providing training.
The students undergoing training in Chartered Accountant/Cost Accountant/Company
Secretary’s office shall prepare a report on any Public Ltd Company Listed in BSE or NSE.
The Report shall include information about the profile products, projects, milestones,
performance
specifically analysis of financial performance for the past 5 years of the selected company.
The report shall be around 50 typed pages, excluding tables, figures, bibliographies
and appendices. The department of the respective college shall value the report. The marks
shall be sent to the University before 31st March of the Third year. A candidate failing to
secure the minimum for a pass (40%) shall be required to resubmit this report to the
department and the marks after valuation shall be forwarded to the University before the
commencement of the examination.
The external examiner in consultation with internal, examiner should conduct Viva-
Voce and evaluate the report.